City of Patterson
Sewer System Management Plan
2025 Update
Final
May 2025
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Table of Contents
Introduction.................................................................................................................................7 Purpose ...................................................................................................................................7 Background..............................................................................................................................7 1 Goals........................................................................................................................................9
1.1 Regulatory Requirements....................................................................................................9
1.2 City Goals...........................................................................................................................9
1.3 SSMP Update Schedule.....................................................................................................10
1.4 Sewer System Asset Overview...........................................................................................10
1.4.1 Location and Service Area...........................................................................................10
1.4.2 Population and Community Served .............................................................................10
1.4.3 Wastewater Collection Systems .................................................................................11
1.4.4 Structures Diverting Storm Water To the Sewer Main....................................................12
1.4.5 Data Management System..........................................................................................12
1.4.6 Service Connections...................................................................................................12
1.4.7 Unique Service Boundary Conditions and Challenge(s)................................................12 2 Organization ...........................................................................................................................12
2.1 Regulatory Requirements..................................................................................................12
2.2 Legally Responsible Official ..............................................................................................13
2.3 Contact Information and Organization Chart ..................................................................13
2.4 Chain of Communication For Reporting SSOs ....................................................................16 3 Legal Authority ........................................................................................................................17
3.1 Regulatory Requirements..................................................................................................17
3.2 Municipal Code ................................................................................................................18 4 Operations and Maintenance Program .....................................................................................20
4.1 Regulatory Requirements..................................................................................................20
4.2 Updated Map of Sanitary Sewer System.............................................................................20
4.3 Preventative Operations and Maintenance Activities ..........................................................21
4.4 Rehabilitation and Replacement Plan ................................................................................22
4.5 Training ............................................................................................................................23
4.6 Equipment and Replacement Part Inventories ...................................................................23 5 Design and Performance Provisions.........................................................................................24
5.1 Regulatory Requirements..................................................................................................24
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5.2 Updated design and Construction Standards and Specifications........................................24
5.3 Procedures and Standards ................................................................................................25 6 Spill Emergency Response Plan ...............................................................................................25
6.1 Regulatory Requirements..................................................................................................25
6.2 Notification Procedures ....................................................................................................26 7 Sewer Pipe Blockage Control Program .....................................................................................27
7.1 Regulatory Requirements..................................................................................................27
7.2 FOG Control Plan..............................................................................................................28
7.3 Public Education and Outreach Program ...........................................................................28
7.4 Disposal of Pipe-Blocking Substances...............................................................................29
7.5 Legal Authority to Prohibit Discharges ...............................................................................29
7.6 Grease Removal Devices...................................................................................................30
7.7 Authority to Inspect...........................................................................................................31
7.8 Identification of System Sections Prone to FOG Blockages .................................................33
7.9 Source Control Measures..................................................................................................33 8 System Evaluation and Capacity Assurance Plan and Capital Improvements ............................34
8.1 Regulatory Requirements..................................................................................................34
8.2 System Evaluation and Condition Assessment...................................................................34
8.3 Capacity Assessment and Design Criteria..........................................................................35
8.4 Prioritization of Corrective Action ......................................................................................36
8.5 Capital Improvement Plan.................................................................................................36 9 Monitoring, Measurement, and Program Modifications .............................................................37
9.1 Regulatory Requirements..................................................................................................37
9.2 Information and Record Keeping........................................................................................37
9.3 Monitoring of SSMP Elements:...........................................................................................37
9.4 Assessing Effectiveness of Preventative Operations and Maintenance................................38
9.5 Program Updates..............................................................................................................38
9.6 SSO Trends.......................................................................................................................38 10 Program Audits......................................................................................................................38
10.1 Regulatory Requirements ................................................................................................39
10.2 SSMP Audits Overview.....................................................................................................39
10.3 Audit Schedule ...............................................................................................................39 11 Communication Program.......................................................................................................39
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11.1 Regulatory Requirements ................................................................................................39
11.2 Communication with Public ............................................................................................40
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Appendices
Appendix A Order No. 2006-0003-DWQ and General Order 2022-0103-DWQ Appendix B SSMP Internal Audit 2022
Appendix C SMMP Internal Audit 2024
Appendix D City’s Existing Wastewater Collection System Map Book Appendix E SSMP Staff Names and Phone Numbers
Appendix F Spill Emergency Response Plan
Appendix G Memorandum of Understanding – WHWD & City of Patterson
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Abbreviations
AIPS Advanced Integrated Pond System
BMPs Best Management Practices
Cal-OSHA California Division of Occupational Safety and Health CEUs Continuing Education Units
CIP Capital Improvement Program
City City of Patterson
CIWQS Central Integrated Water Quality System
CMOM Capacity, Management, Operation, and Maintenance
CWEA California Water Environment Association
EPA Environmental Protection Agency
FOG Fats, Oils, and Grease
I/I Inflow and Infiltration
MobileMMS Mobile Maintenance Management System
MOU Memorandum of Understanding
NASTS North Activated Sludge Treatment System
SCADA Supervisory Control and Data Acquisition
SOI Sphere of Influence
SSMP Sewer System Management Plan
SSO Sanitary Sewer Overflow
SWRCB State Water Resources Control Board
WDID Waste Discharge Identification
WHWD Western Hills Water District
WQCF Water Quality Control Facility
WWMP Wastewater Master Plan
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Introduction
The Sewer System Management Plan (SSMP) is an update to the City of Patterson’s (City) Sanitary Sewer Management Plan repaired in August 2016 (2016 SSMP). The 2016 SSMP was prepared to satisfy the requirements of California State Water Resources Control Board (SWRCB) Order No. 2006-0003-DWQ, Statewide General Waste Discharge Requirements (WDRs) for Sanitary Sewer Systems. Per the Order, the SSMP must be updated every 5-years to reflect any significant program changes. The WDRs apply to all public entities that own or operate sanitary sewer systems greater than one mile in length that collect and/or convey untreated or partially treated wastewater to a publicly owned treatment facility.
On December 6, 2022, the SWRCB adopted the Order 2022-0103-DWQ, Statewide Waste Discharge Requirements General Order for Sanitary Sewer Systems. This new General Order is effective on June 5, 2023, and supersedes Order No. 2006-0003-DWQ and amendments thereafter.
This SSMP was developed for the City to comply with the requirements in the current Order No. 2006-0003-DWQ and for compliance with Order 2022-0103-DWQ. A copy of Order No. 2006-0003-DWQ and Order 2022-0103-DWQ are provided in Appendix A.
Purpose
The purpose of an SSMP is to:
1. Maintain or improve the condition of the collection system infrastructure in order to provide reliable service into the future;
2. Cost-effectively minimize infiltration/inflow (I/I) and provide adequate sewer capacity to accommodate design storm flows; and
3. Minimize the number and impact of sanitary sewer overflows (SSOs) that occur.
Background
The City operates and maintains its own wastewater collection system and infrastructure withing the City limits. The City’s Public Works Department manages and maintains approximately 63 miles of sanitary sewer lines ranging from 4 to 33 inches in diameter, three lift stations, and the City’s water quality control facility (WQCF). The State’s Waste Discharge Identification (WDID) number for the City’s collection system is 5SS011021.
SSOs are defined as any overflow, spill, release, discharge, or diversion of untreated or partially treated wastewater from a sanitary sewer system. SSOs may cause a public nuisance, particularly when raw untreated wastewater is discharged to areas with high population exposure, and may pollute surface or ground waters, threaten public health,
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adversely affect aquatic life, and impair the recreational use and aesthetic enjoyment of surface waters.
An SSMP is required to include the following elements:
1. Goals
2. Organization
3. Legal Authority
4. Operation and Maintenance Program
5. Design and Performance Provisions
6. Spill Emergency Response Plan
7. Sewer Pipe Blockage Control Program
8. System Evaluation and Capacity Assurance and Capital Improvements
9. Monitoring, Measurement, and Program Modifications
10. Internal Audits
11.Communication Program
The titles for the elements match the requirements of Order 2022-0103-DWQ, but also comply with the requirements for the similar elements described in Order 2006-0003- DWQ. Each of these elements is addressed in the following sections including a description of the SWRCB requirement and any supporting information for that element.
The WDRs have established and SSMP implementation schedule based on the size of the agency. The City has a population of approximately 24,790 as of January 1, 2025 and is therefore governed by the schedule established for municipalities greater than 10,000 and less than 100,000.
As part of Order No 2006-0003-DWQ, the SWRCB also established an SSO database that is part of the Central Integrated Water Quality System (CIWQS), a secure, online regulatory and water quality information management system. The SSO database is used to collect and store facility and organizational information as well as monthly SSO or “No SSO” activity details. The City has been reporting all SSOs and “No SSO” reports since first required in 2007.
The City has previously completed a SSMP Internal Audit in 2022 (2022 Audit). The 2022 audit was used as a guide to complete the 2023 SSMP. A copy of the 2022 Audit is provided in Appendix B. The City has most recently completed the SSMP Internal Audit in 2024. The 2023 SSMP was used to complete the SSMP Internal Audit in 2024. A copy of the SSMP Internal Audit 2024 is provided in Appendix C.
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1 Goals
1.1 Regulatory Requirements
The goal of the SSMP is to provide a plan and schedule to:
1) Properly manage, operate, and maintain all parts of the City’s sanitary sewer system(s),
2) Reduce and prevent spills, and
3) Contain and mitigate spills that do occur.
1.2 City Goals
Providing quality, safe, and reliable sewer at a reasonable cost is essential to fulfilling the City’s Public Works’ Mission Statement: To “provide the highest level of service to the residents of Patterson while maintaining the community’s infrastructure in the most costeffective manner possible. We constantly strive to improve our customer service and efficiency.” The City has developed the following goals to meet the requirements of the Sanitary Sewer Order and uphold their mission statement:
a) Minimize sanitary sewer overflows.
b) Prevent public health hazards.
c) Minimize inconvenience by responsibly handling interruptions in service. d) Protect the large investment in collection systems by maintaining adequate capacities and extending useful life.
e) Prevent unnecessary damage to public and private property. f) Use funds available for sewer operations in the most efficient manner. g) Convey wastewater to treatment facilities with a minimum of infiltration, inflow and exfiltration.
h) Provide adequate capacity to convey peak flows.
i) Perform all operations in a safe manner to avoid personal injury and property damage.
j) Minimize impacts on environmentally sensitive waterways such as the San Joaquin River.
The City has consistently met the goals. The current maintenance plan encompasses the entire system but also focuses on known hot spots within the system. These are sections of the system that are prone to fats, oils, and grease (FOG). Preventative maintenance minimizes SSOs thereby protecting human health and the environment. Key aspects that have contributed to the City’s current success with state goals are the maintenance and FOG programs. The City has worked to improve these activities, which has resulted in no SSOs in four years. Preventative maintenance is the key to achieving the established goals.
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1.3 SSMP Update Schedule
Under Order No. 2006-0003-DWQ, an internal program audit should be conducted at a minimum frequency of once every two years, and the SSMP update must be updated every five years to reflect any significant program changes.
Under the order 2022-0103-DWQ, the City shall update its SSMP every six years after the date of its last Plan Update due date. The City shall conduct an internal program audit at a minimum frequency of once every three years. The schedule for completing the SSMP updates and audits is based on the timelines which started with the adoption of Order No. 2006-0003-DWQ and is not based on the date that the update and audits are completed.
The SWRCB has created the following website for searching the required due dates:
https://www.waterboards.ca.gov/water_issues/programs/sso/lookup/ . The schedule from this website is also provided in Table 1-1.
Table 1-1 – SSMP Updated and Local Audit Schedule
Type Next Due Date
Audit August 2, 2028
SSMP Update August 2, 2031
1.4 Sewer System Asset Overview
The City’s owned assets and service area are described further in this section.
1.4.1 Location and Service Area
The City is located on Highway 33 along the Interstate 5 corridor in the northwestern portion of the San Joaquin Valley, approximately 13 miles southwest of Modesto. The City’s existing Water Quality Control Facility (WQCF) includes flows from the City of Patterson, unincorporated County areas that lie within the City’s sphere of influence (SOI), and the Diablo Grande’s residential and golf course resort community. The City has an agreement with the Western Hills Water District (WHWD) to treat and dispose of Diablo Grande’s wastewater. The WQCF is located at 14901 Poplar Avenue in Stanislaus County approximately three miles northeast of the City’s limits, and adjacent to the San Joaquin River floodplain [1].
The City and WHWD service areas are shown in Figure 1-1.
1.4.2 Population and Community Served
As described in the Background section, the City has a population of approximately 23,781.
The City’s land use designations consist of residential neighborhoods, commercials, industrials, mixed uses, public uses, parks, and open spaces.
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1.4.3 Wastewater Collection Systems
The City operates and maintains its own wastewater collection system and infrastructure within the City limits. The City’s Public Works Department manages and maintains approximately 63 miles of gravity sanitary sewer lines ranging from 4 to 33 inches in diameter, three lift stations, and approximately 2500 feet of 12 inch forced main. A map of the City’s existing wastewater collection system is provided in Appendix D.
Figure 1-1 – City and WHWD Service Areas
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1.4.4 Structures Diverting Storm Water To the Sewer Main There are no structures diverting storm water to the sewer system.
1.4.5 Data Management System
The City has a Supervisory Control and Data Acquisition (SCADA) control system located in the existing administration building to monitor and control the sewer pump stations. The City also reports SSOs to the SWRCB’s online SSO database.
The City is planning to fully implement sanitary sewer maintenance programs and incorporate plans into the Mobile Maintenance Management System (MobileMMS).
1.4.6 Service Connections
The current service connections for each land use are provided in Table 1-2.
Table 1-2 – Number of Service Connections
Land Use Designation Total Service Connection
Commercial 282
Residential 6862
Total 7,144
1.4.7 Unique Service Boundary Conditions and Challenge(s) The City has no unique service area boundary conditions and challenges. 2 Organization
2.1 Regulatory Requirements
The SSMP must identify organizational staffing responsible and integral for implementing the local SSMP through an organization chart or similar narrative documentation that includes:
• The name of the Legally Responsible Official as required in Section J of Order No. 2006-0003-DWQ and Section 5.1 (Designation of a Legally Responsible Official) of General Order 2022-0103-DWQ;
• The position titles, telephone numbers, and email addresses for management, administrative, and maintenance positions responsible for implementing specific SSMP elements;
• Organizational lines of authority; and
• Chain of communication for reporting spills from receipt of compliant or other information, including the person responsible for reporting spills to the State and
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Regional Water Boards and other agencies, as applicable. (For example, county health officer, county environmental health agency, and State Office of Emergency Services.)
2.2 Legally Responsible Official
The City’s Legally Responsible Officials in all wastewater collection system matters are the Deputy Director of Operations and Maintenance and the Deputy Director of Public Works (Deputy Directors). The Deputy Directors are authorized to certify electronic spill reports submitted to the SWRCB, while the Public Works Director is responsible for implementing and maintaining all elements of this SSMP. The names and contact information for the Deputy Directors are included in Appendix E.
2.3 Contact Information and Organization Chart
The organization chart shown in Figure 2-1 indicates the City staff responsible for implementing, managing, and updating the SSMP. A brief description of responsibilities identified with each position follows. The names and phone numbers of staff filing positions are included in Appendix E.
Staff have been identified and trained in the various elements of the SSMP. The number of operators attached to the Collections Division is five in addition to the division’s supervisor.
The five operators have been trained in the aspects of sewer collection system maintenance and SSOs. The operators are sent for additional training as it becomes available through organizations such as the California Water Environment Association (CWEA). All five operators and the division’s supervisor are certified Collection System Operators. In addition, there are other maintenance workers and division supervisors who are trained in collections system maintenance and SSO response procedures. This structure has worked well, and reports are completed in a timely manner.
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Figure 2-1 – Organization Chart of City Staff Implementing SSMP City Council
City Manager
Public Works Director
Asst City Manager
Deputy Directors
City Engineer Utility Supervisor
Deputy Director of
Regulatory
Compliance
City Inspector Collections Division Public Works
Inspectors
Collection System
Operators
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City Council – Approves and adopts the SSMP, City Standards, and Ordinances.
City Manager – Determines whether various wastes are acceptable for discharging or should be prohibited from discharging into the City collection system; determines when pretreatment, flow control or additional fees will be required; approves plans for construction of monitoring manholes when required; reviews permit applications for compliance with City ordinances, rules and regulations; issues permits; receives notification that work is ready for inspection; regulates quality and quality of industrial waste and monthly sewage charges; collects fees and rental payments; and makes and enforces regulation necessary for safe, economical and efficient management of the City sewer system.
Assistance City Manager – Assists the City Manager with determining whether various wastes are acceptable for discharging or should be prohibited from discharging into the City collection system; determines when pretreatment, flow control or additional fees will be required; approves plans for construction of monitoring manholes when required; reviews permit applications for compliance with City ordinances, rules and regulations; issues permits; receives notification that work is ready for inspection; regulates quality and quality of industrial waste and monthly sewage charges; collects fees and rental payments; and makes and enforces regulation necessary for safe, economical and efficient management of the City sewer system.
Public Works Director – Establishes policy; plans strategy; leads staff; allocates resources; delegates responsibility; authorizes outside contractors to perform services; develops department plans and programs including sewer operations and the Capital Improvement Program; supervises the review of applications for permits for compliance with codes, regulations, and standards; and oversees and coordinates sewer maintenance operations.
Deputy Directors – Deputy Director of Operations and Maintenance and Deputy Director of Public Works are the Deputy Directors. The Deputy Directors assist the Public Works Director in the planning, directing, supervising, and coordinating of department functions and operational activities; assists in the monitoring and preparation of operating and capital improvement budgets and management of personnel assigned to the department; and supervises the operations and maintenance of City infrastructure.
City Engineer – Acts as project manager on public works projects; prepares plans, specifications and preliminary cost estimates; reviews private project development plans for compliance with codes, regulations, and standards; confers with the Public Works Director and maintenance department on sanitary sewer system issues; confers with contractors and consultants on engineering and construction matters; prepares reports on sewer and other public works projects; and coordinates development and implementation of the SSMP.
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Utility Supervisor – Plans, organizes, and supervises the maintenance and repair of City wastewater infrastructure; manages field operations and maintenance activities; provides relevant information to agency management; prepares and implements contingency plans; leads emergency response; maintains records of projects assigned and completed; supplies equipment sued and cost incurred; estimates needed equipment and equipment maintenance; investigates and reports SSOs; and trains field crews.
Deputy Director of Regulatory Compliance – Works as needed on applicable permits, laws, and regulations and provides support to all parts of operation. Reviews private project development plans for compliance with codes, regulations and standards.
Civil Inspector – Reviews new and rehabilitated public infrastructure improvements for compliance with codes, regulations, and standards; and provides verbal/written reports to the City Engineer.
Public Works Inspector – Works with City Engineering and contractors on public and private construction projects. Performs SWPPP and other permit inspections.
Maintenance Worker – Works as a member of the field maintenance crew; performs preventative maintenance activities; responds to notifications of stoppages and SSOs; cleans, unplugs and repairs sewer lines; and mobilizes sewer cleaning equipment. The City is working with AFSCME Local 10 to create a Collection System Operator classification to handle collection system maintenance, operation, and repair duties.
2.4 Chain of Communication For Reporting SSOs
The chain of communication for reporting SSOs, from receipt of a complaint or observation to reporting the SSO to the SWRCB, is shown in Figure 2-2. Contact phone numbers for the parties included in the chain of communication are listed in Appendix E along with the names and phone numbers of City staff included in the SSMP Organizational Chart.
To ensure SSOs are reported appropriately, the Public Works staff are trained in SSO reporting procedures and are familiar with the CIWQS web portal. All administrative staff are trained in these procedures as well to have adequate coverage in the event of illnesses or vacation. The SSO reporting process will be described in further detail in the following section entitled “Spill Emergency Response Plan.”
Figure 2-2 – Chain of Communication for Reporting SSOs
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3 Legal Authority
3.1 Regulatory Requirements
The SSMP must include copies or an electronic link to the City’s current sewer system use ordinances, services agreements, and/or legally binding procedures to demonstrate the City possesses the necessary legal authority to:
• Prevent illicit discharges into its sanitary sewer system from inflow and infiltration (I/I); unauthorized storm water; chemical dumping; unauthorized debris; roots; fats, oils, and grease; and trash, including rags and other debris that may cause blockages;
• Collaborate with storm sewer agencies to coordinate spill responses, ensure access to storm sewer systems during spill events, and prevent unintentional cross connections of sanitary sewer infrastructure to storm sewer infrastructure; • Require that sewer system components and connections be properly designed and constructed;
• Ensure access for maintenance, inspection, and/or repairs for portions of the service lateral owned or maintained by the City;
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• Enforce any violation of its sewer ordinances, service agreements, or other legally binding procedures; and
• Obtain easement accessibility agreements for locations requiring sewer system operations and maintenance, as applicable.
3.2 Municipal Code
The legal authority required for the SSMP by the SWRCB is provided in the City’s municipal code. Title 13 of the municipal code contains three chapters dedicated to the sewer system. The following is a description of these chapters:
13.02 Sanitary Code – Provides rules and regulations for the use and construction of sanitary sewer facilities installed, altered, or repaired by the City.
13.04 Sewer Extension – Provides a process by which owners can request extension of the City’s sewer system through streets or alleys adjacent to their property for the purpose of connecting to the sewer system.
13.08 Outside Sewer Connections – Provides a process, rules, and regulations for governing “any connection with any sewer line of the City, whether within or without the corporation limits of the City, whereby sewage of any type is discharged into such sewer line from any residence, place of business or other location outside of the City corporate limits:” (i.e., satellite systems).
The Patterson Municipal Code for sanitary sewer can be found using the following electronic link: https://www.codepublishing/CA/Patterson13/Patterson13.html .
Portions of these chapters are summarized in Table 3-1 as they pertain to the requirements described above.
Table 3-1 – Legal Authority Checklist
Municipal Code Section Description
Prevention of Illicit Discharges
13.02.490 Prohibits leaders from roofs, surface drains for rainwater or storm sewers, from being connected to
any sanitary sewer and prohibits any surface, storm
water, or artesian well flows from entering the sewer
system
13.02.500 Prohibits the discharge of several specific wastes to any public sanitary sewer
Satellite System Inflow
13.02.510 Lists types of wastes which may be prohibited Proper Design and Construction of Sewers and Connections Permit Requirements
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13.02.150 Requires a permit prior to construction of a private sewage disposal system.
13.02.210 Requires a permit prior to construction of a building or lateral sewer intended to connect to any public
sewer
13.02.300 Requires a permit prior to construction, extension, or connection to any public sewer unless the
contractor is under a contract awarded and entered
into by the City
Design Requirements
13.02.170 Requires all private sewer systems to be designed in compliance with the Department of Public Health of
the state and the health department of Stanislaus
County
13.02.230 – 13.02.260 Provides regulations for sewers of adjacent buildings, sewers of old building, cleanouts, and
lifting sewage when sewers are too low to permit
gravity flow
13.02.320 – 13.02.340 Provides regulations for plans, profiles, and specifications required, subdivisions, and
easements or right-of-ways
Construction Requirements
13.02.220 Requires design and construction of buildings and lateral sewers to be in accordance with the
requirements of the City and the City Standard
Specifications.
13.02.310 Requires construction of all sewers within the City to be in accordance with the City Standard
Specifications
13.02.350 and 13.02.360 Provides regulation for persons authorized to perform work and compliance with local regulations
Inspection and Testing
13.02.160 Allows the City to inspect the work at any time for all private sewage disposal systems
13.02.270 Requires the connection of any building or lateral sewers into the public sewer to be made in the
presence of personnel designated by the City
Manager
13.02.290 Requires all buildings and lateral sewers to be tested in accordance with the City Standard Specifications
13.02.370 and 13.02.380 Requires “as-built” drawings and testing of any public sewer to be in full compliance with all
requirements of the Standard Specifications and to
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the satisfaction of the City Manager prior to
acceptance by the City
Lateral Maintenance Access
13.02.280 Ensures maintenance access for portions of the service lateral owned or maintained by the City
Limit Discharge of FOG and other Debris
13.02.510 Allows the City to limit the discharge of FOG and other debris that may cause blockages
13.02.540 and 13.02.550 Allows the City to require the installation and maintenance of grease interceptors
13.02.090 Prohibits the depositing of any objectional waste in an unsanitary manner on public or private property
within the City
Enforcement
13.02.880 – 13.02.930 Provides the City authority to issue notices of violations, designate nuisances, provides
disconnection authority, establish reconnection
criteria, and abate nuisances
In November of 2022, City Council approved a Local Limits Study for commercial and industrial dischargers. This will project the Publicly owned treatment works facility and allow continued compliance with the WDR.
4 Operations and Maintenance Program
4.1 Regulatory Requirements
The SSMP must include the items listed below that are appropriate and applicable to the City’s system.
• An up-to-date map of the sanitary sewer system, and procedures for maintaining and providing State and Regional Water Board staff access to the map(s). The maps must show gravity line segments and manholes, pumping facilities, pressure pipes and valves, and applicable storm water conveyance facilities within the sewer system service area boundaries.
• Preventive Operation and Maintenance Activities
• Training
• Equipment Inventory System
4.2 Updated Map of Sanitary Sewer System
The City has a collections system map that displays the location and sizes of all gravity lines, manholes, pumping facilities, and pressure pipes. The maps are presented in grid
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format and printed on 11”x17” paper with an index sheet. The City Engineer keeps a master set (electronic and hard copy) of the map, and they are readily available in all Public Works’ offices as well as Collections Division utility trucks. The City has recently incorporated the sewer, storm drain, and water base maps into the City’s GIS System.
As City staff become aware of discrepancies, they mark changes on their maps. The Deputy Directors collect these copies of map sheets with correction and submit them to the Public Works Director who will then provide copies of these corrections to the City Engineer. The affected map grids are corrected, and new pages are printed and distributed accordingly. These updates occur every six months (as needed). The maps are also updated as new developments occur. Once a project has been constructed and final inspection has occurred, the City will request, as one of the punch list items, submittal of record drawings. Once corrections have been received, the City Engineer will provide the revised map sheets within six weeks. Each map sheet has a print/version date in the bottom right-hand corner.
4.3 Preventative Operations and Maintenance Activities
Preventative maintenance work orders are generated by the Public Works Department based on the following maintenance schedule shown in Table 4-1.
Table 4-1 – Maintenance Schedule
Facility Routine Maintenance Frequency
Lift Stations Visual Inspection Daily
Hot Spots Surface inspection of manholes and sewer flows, hydro flushed, cleaning as required, and chemical
treatments as required (i.e., degreasers, odor
control)
Monthly
Sewer Mains Clean with Vactor Truck
CCTV Inspection
Every Eight Years
Sewer Laterals Cleaned and/or chemical treatments Customer Driven The Collections Division is in the process of cleaning the entire sewer collections system.
In addition to a vacuum/mainline cleaning truck, the City has a mainline camera unit to inspect and record the condition of the City’s collection system. From 2018-2022, the Collections crew has cleaned and inspected 11.2 miles of sanitary sewer mains. The crew has also repaired or replaced 24 sanitary sewer laterals. The City has purchased a new vacuum truck and replaced the current (aging) vehicle. The older unit has remained in the in the fleet as a backup to the new truck providing continuous coverage during maintenance/repairs of the new unit. The Water Division has also acquired and has placed in service a vacuum truck that may be used in the event both Collections vehicles are unable to function. The equipment is used to inspect the hot spots in the collection system to determine if the sewer mainline is sound in the areas. The results of the mainline inspections have been positive, and the creation of these hot spots is attributed to FOG.
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Public outreach is a component of the City’s FOG program and will be addressed in future activities related to the program.
The City’s system is divided into sectors based on the sewer utility map, and the Collections crew will complete a sector before moving on to the next section. The City uses the MobileMMS asset management software to record the size and condition of pipe, the footage of pipe cleaned, and the type of debris (if any) encountered. The software is installed on an Apple iPad tablet and includes a map of the collections system. The digital map will display the areas that have been serviced once the data is entered. Areas known to have issues with sewer line blockages due to FOG are inspected weekly and chemical treatment such as degreaser or odor control is applied as needed. Residents experiencing issues with their sewer lines call the Public Works Department and City staff are dispatched immediately to address the issue. The incident is then documented in the Department’s work order program (MobileMMS). Calls from residents placed after hours are routed to the City’s answering service and addressed by the City’s on-call personnel.
4.4 Rehabilitation and Replacement Plan
Data obtained during maintenance and inspection activities is evaluated and analyzed based on the following criteria:
1. Line Obstructions
a. Number of prior SSOs due to obstructions at this location b. Cause of obstruction(s)
c. Amount of previous maintenance work performed at this location d. Prior inspection records
e. Overflow quantity and destination
f. Size of tributary area upstream
2. Pipe/Manhole Defects
a. Location
b. Prior inspection records
c. Size, depth, and length of defective line
d. Dept of flow line
3. Replacement
a. Remaining life expectancy
b. Other scheduled construction work at replacement location c. Potential severity of SSO
d. Location and permitting issues
e. Cost
The problem areas are then ranked to prioritize repair, rehabilitation, and/or replacement projects to be included in the CIP (this information is also utilized to prioritize or adjust the routine maintenance schedule).
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The City maintains short (1 to 3 years) and long (3+ years) term CIPs which are living documents, updated annually, that help identify current and future City needs. The plans include a schedule and budget for planning, design, construction, and construction administration costs for completing identified projects.
4.5 Training
Operations and maintenance functions are performed by City staff, and training is tantamount to a successful program. The City provides technical skills and monthly safety training programs. Equipment training is obtained from manufacturer representatives and/or vendors of the products/equipment used in the maintenance program. Professional organizations, such as the CWEA, offer training and certification in storm water and waste water collection. The City has staff members certified in these fields who attend seminars and workshops to meet training requirements and obtain continuing education units (CEUs) for recertification purposes.
The City contracts out all confined space operations, therefore no training programs for this type of work are offered currently. Contractors performing any work on the City’s sewer system need to meet or exceed the training requirements of regular staff. The City has a Confined Space Responsibilities checklist outlining items to be provided to the contractor and items to be provided by the contractor including detailed liability contract information.
4.6 Equipment and Replacement Part Inventories
The City has identified critical components of the sewer system and currently maintains an inventory of critical spare parts, including spare parts for vehicles and equipment, which are centrally stored at the Corporation Yard. A 15-year equipment maintenance replacement schedule was implemented in 2008 and will need to be updated by the end of 2023.
The City owns and maintains one emergency generator which is adequate for their sewer system since only three lift stations exist. A standardization policy for the construction of sewer system facilities is in place and is specified in the City’s Standard Specifications.
The City has access to 24-hour emergency pump service, vehicle and equipment service, and parts and materials suppliers. Contact information for these vendors is included in the Emergency Response Plan. The City also maintains a vehicle and equipment list. Separate files are kept on all vehicles and equipment maintenance and parts records.
Additionally, the City owns three vacuum trucks and a mainline camara. The trucks are used to perform maintenance activities as well as address SSOs, and the mainline camera works in conjunction with the vacuum trucks to inspect and record the condition of the facilities in a digital format. In addition to the collections crew, additional staff members are trained in the proper operation of the vacuum trucks.
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5 Design and Performance Provisions
5.1 Regulatory Requirements
The SSMP must include the following items as appropriate and applicable to the City’s system:
• Updated design and construction standards and specifications for the construction, installation, repair, and rehabilitation of existing and proposed system infrastructure components, including but not limited to pipelines, pump stations, and other system appurtenances. If existing design criteria and construction standards are deficient to address the necessary component-specific hydraulic capacity as specified in Section 8 (System Evaluation and Capacity Assurance Plan and Capital Improvements), the procedures must include component-specific evaluation of the design criteria.
• Procedures and standards for inspection and testing of newly constructed, newly installed, repaired, and rehabilitated system pipelines, pumps, and other equipment and appurtenances.
5.2 Updated design and Construction Standards and Specifications The City maintains standard specifications for construction of public improvements and inspection and testing of public sewer facilities. The City’s Improvements Standards were approved by City Council on August 17, 2021 (2021 Improvement Standards) [3]. A link to the 2021 Improvement Standards is provided below.
Link: https://www.ci.patterson.ca.us/DocumentCenter/View/6955/City-of-PattersonImprovementStandards?bidId= Details and specifications may be changed to reflect accepted design practices and industry standards. City staff review the standards and make recommendations for updates annually. Recommendations are forwarded to the City Engineer who reviews the proposed updates and makes additional recommendations (if necessary) before inclusion into the standards. Copies of the current Improvement Standards are available through the City’s Public Works Department as well.
Section 8 of the City’s Improvement Standards provides specifications and detailed drawings for the sanitary sewer facilities including:
• Design Flow Rates, Peeking Factors, Pipe Size and Slope • Pipe for Sewer Mains
• Services
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• Manholes
• Lift Stations
• Force Mains
• Trench Excavation
• Water in Trench
• Laying and Jointing of Pipe
• Lateral Connections
• Backfill
• Grease Interceptors
• Sewer Main Separation Regulations
• Alignment and Depth of Sewers
• Trench Loading Conditions
• Sewer Laterals
5.3 Procedures and Standards
Section 8 of the City’s Improvement Standards also has specifications for the inspection and testing of new public sewer facilities including:
• Installation
• Cleaning and Flushing
• Television Inspection
• Testing of Sewer Lines
6 Spill Emergency Response Plan
6.1 Regulatory Requirements
The SSMP must include a developed Spill Emergency Response Plan to assure prompt detection and response to spills to reduce spill volumes and collect information for prevention of future spills. The Spill Emergency Response Plan must include procedures to:
• Notify primary responders, appropriate local officials, and appropriate regulatory agencies of a spill in a timely manner;
• Notify other potentially affected entities (for example, health agencies, water suppliers, etc.) of spills that potentially affect public health or reach waters of the State;
• Comply with the notification, monitoring and reporting requirements of this General Order, State law and regulations, and applicable Regional Water board Orders;
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• Ensure that appropriate staff and contractors implement the Spill Emergency Response Plan and are appropriately trained;
• Address emergency system operations, traffic control and other necessary response activities;
• Contain a spill and prevent discharge to waters of the State or any draining conveyance system;
• Minimize and remediate public health impacts and adverse impacts on beneficial uses of waters of the State;
• Remove sewage from the drainage conveyance system;
• Clean the spill area and drainage conveyance system in a manner that does not inadvertently impact beneficial uses in the receiving waters; • Implement technologies, practices, equipment, and interagency coordination to expediate spill containment and recovery;
• Implement pre-planned coordination and collaboration with storm drain agencies and other utility agencies/departments prior, during, and after a spill event; • Conduct post-spill assessments of spill response activities; • Document and report spill events as required in the new General Order; and • Annually, review and assess effectiveness of the Spill Response Plan, and update the Plan as needed.
The Spill Emergency Response Plan is provided in Appendix F.
6.2 Notification Procedures
The City’s Emergency Response Plan was updated as part of this 2023 SSMP. The plan is reviewed yearly, and pertinent contact information is updated. The Deputy Directors, each Public Works Supervisor, and on-call staff members have a copy of the plan and a packet of field forms in each respective field vehicle. The packets contain easy to follow flow charts to assist staff members in determining the severity of the spill as well as strategies for dealing with the spill. The City submits a monthly electronic report of all spills or non-spills to the SWRCB.
The Spill Emergency Response Plan includes the following components:
• Notification – During business hours, any reports or complaints of sewer backups or overflows are received through the Public Works Department; work orders are generated, and the Deputy Directors are notified. Maintenance worker(s) are then dispatched to assess, contain, fix, and/or clean-up the problem. After business hours, calls are routed through the answering service who then contact the con-call personnel. The on-call personnel will respond to the call and will notify the Deputy Directors. The City also encourages resident (via website and newsletter) to call Public Works if they are experiencing sewer issues inside the home. The City’s response to such calls is to dispatch a staff member to check the sewer lines that
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service the neighborhood in question. This will review if the source of the issue inside the home is due to an obstruction in the City sewer main line or specific to the residence. This practice will help avoid a potential SSO. Staff are instructed to give all calls related to sewer issues/SSOs top priority. • Response – Calls received during business hours will be responded to immediately to minimize the impact of an SSO. The Deputy Directors will dispatch maintenance worker(s) to respond to the call. Calls received after business hours will be responded to within one hour by the Public Works on-call person. Depending on the magnitude of the emergency, additional street maintenance workers may be dispatched as required. Non-emergency calls, even odor complaints, are also investigated immediately and will be responded to within one hour. • Reporting – Once the spill has been contained, the problem has been fixed, and/or the clean-up has been completed, the street maintenance worker or on-call personnel will turn in a completed work order and any other necessary field forms to the Deputy Directors, who is then responsible for reporting all SSOs to the SWRCB and other appropriate agencies, including the CIWQS online database. • Impact Mitigation – There are basically three possible types of failures with the City’s sewer system:
1. Minor line blockage due to grease, debris, etc.
2. Major line blockage due to a broken/collapsed line.
3. Lift station failure.
• Flowcharts to assist personnel in performing an initial evaluation of the overflow/back-up situation, determining the responsible responders (i.e., City, other agency or customer), strategies for clearing blockage and traffic and crowd control, strategies for containing and preventing the discharge of untreated or partially treated wastewater, procedures for sampling, and methods of clean-up. • Training – Staff have been trained in SSO response procedures and safety training meetings are held once a month. Staff continue to learn new techniques from professional organizations through training opportunities. The City has also adopted a training matrix. This is al comprehensive training program for new hires requiring documented training on all equipment they are anticipated to use and training on work tasks they are anticipated to perform. 7 Sewer Pipe Blockage Control Program
7.1 Regulatory Requirements
The SSMP must include procedures to evaluate the City’s service area to determine whether a sewer pipe blockage control program is needed to control fats, oil grease, rags and debris. The procedures must include, at minimum:
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• An implementation plan and schedule for a public education and outreach program that promotes proper disposal of pipe-blocking substances;
• A plan and schedule for the disposal of pipe-blocking substances generated within the sanitary sewer system service area. This may include a list of acceptable disposal facilities and/or additional facilities needed to adequately dispose of substances generated within a sanitary sewer system service area;
• The legal authority to prohibit discharges to the system and identify measure to prevent spills and blockages;
• Requirements to install grease removal devices (such as traps or interceptors), design standards for the removal devices, maintenance requirements, best management practices requirements,
recordkeeping and reporting requirements.
• Authority to inspect grease producing facilities, enforcement authorities, and whether the City has sufficient staff to inspect and enforce the fats, oils, and grease ordinance;
• An identification of sanitary sewer system sections subject to fats, oils, and grease blockages and establishment of a cleaning schedule for each section; and
• Implementation of source control measures for all sources of fats, oils, and grease reaching the sanitary sewer system for each section identified above.
7.2 FOG Control Plan
According to the 2022 Audit, the City had four SSOs during the years 2016 and 2018 that were caused by FOG. The City’s staff has prepared and implemented a FOG source control program to reduce the amount of these substances discharged into the sewer system.
7.3 Public Education and Outreach Program
The City currently addresses the public outreach section of the plan by posting information on the City website as well as articles in the citizen newsletter. The articles identify FOG and the proper way for citizens to dispose of such debris. Since 2013, the Public Works Department has embarked on a continuous public outreach campaign featuring many of the programs promoted by the Department. FOG is one of the key programs in the presentations and City staff has taken every opportunity available to reach as many people as possible. With the end of the pandemic, staff are once again able to visit elementary and middle schools via scheduled visits and special occasions such as Public Works Week and Arbor Day celebrations. Public Works operations crews have participated in Career Day events at Yolo Middle School in Newman, CA (Note: they most recently participated in April 2023). Although this is outside of Patterson’s service area, it is indicative of the effort
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the City is making in promoting a good FOG program. Public Works continues its public outreach by setting up a booth to promote these programs during the annual Apricot Fiesta and other outdoor events. The Department has been very successful in distributing educational materials at these events and it will continue to participate in the years to come.
The Department has created and instituted an official FOG program that covers all FOG program that covers all FOG producing businesses as well as public outreach. Staff members assigned to the program include a Public Works Deputy Director, Public Works Inspector, and Environmental Compliance Specialist. The number of Public Works Inspectors has increased to three and are now better suited to assist in the program. Staff designed and produced a FOG binder with important outreach material that outlines the program as well as an educational component that describes the hazards of FOG and the equipment necessary to contain the pollutants. Included in the kit are maintenance logs and the procedure for reporting maintenance activities to the City. Also included is the legal authority for requiring the maintenance well as the authority for inspecting grease interceptors facilities. Staff have identified all FOG producing establishments and have conducted meetings with facilities that currently have grease interceptors. City staff continue to conduct the introductory meetings with new businesses as they open in the City. Maintenance activities for the establishment are monitored to ensure that the frequency of the activity is adequate, and that best management practices (BMPs) are being followed.
7.4 Disposal of Pipe-Blocking Substances
For FOG-generating businesses, FOG is collected, transported, and disposed of by a licensed grease hauler in accordance with the California Department of Food and Agriculture.
7.5 Legal Authority to Prohibit Discharges
Section 13.02.510 of the City’s municipal code provides the City the authority to prohibit grease disposal into the City’s sewer system, as follows:
13.02.510 Types of Waste which may be prohibited
No person shall discharge or cause to be discharged the following described substances, materials or wastes if it appears likely in the opinion of the city manager that such wastes may harm either the sewers, sewage treatment process of equipment, or can endanger personnel or property or create a public nuisance. In forming his opinion as to the acceptability of these wastes, the city will give consideration to such factors as the quantities of subject wastes in relation to flows and velocities in the sewers to which they discharge, sewer material, treatment process, treatment plant capacity and other pertinent factors.
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7.6 Grease Removal Devices
There are currently older FOG producing establishments that do not have grease interceptors. This is due primarily to a lack of space as these locations are in the downtown district. The Collections Division periodically inspects the sewer mains servicing these facilities in order to determine the volume and impact of the FOG generated by these businesses. Staff recognizes that in some cases, a grease interceptor may not be practical due to the limited space available in some of the older locations and that the cost of an interceptor may cause a financial hardship on some, if not all, of the older businesses that generate FOG. Staff will consider alternatives (such as a grease trap in lieu of an interceptor) or on a case-by-case basis.
Sections 13.02.540 and 13.02.550 of the City’s municipal code require grease interceptors be provided and maintained as follows:
13.02.540 Interceptors required.
Any type of business or establishment where grease or other objectionable materials may be discharged into a public or private sewage main or disposal system shall be required to provide a grease, oil and sand interceptor when in the opinion of the city one is necessary for the proper handling of liquid wastes, containing grease in excessive amounts, or any flammable wastes, sand and other harmful ingredients. Grease interceptors, including grease traps, are grease removal devices that interrupt the flow of wastewater, allowing grease and solids to separate out before the wastewater enters the public sewer system. Interceptors shall conform to the following:
A. The size of grease interceptors shall be determined as described in the Uniform Plumbing Code and as approved by the city.
B. Interceptors shall be so installed and connected that they shall be at all times easily accessible for inspection, sample collection, cleaning and removal of grease and other ingredients.
C. Waste discharge from fixtures and equipment in establishments which may contain grease or other objectionable materials including, but not limited to, scullery sinks, pot and pan sinks, dishwashers, food waste disposals, soup kettlers, and floor drains located in areas where such objectionable materials may exist may be drained into the sanitary waste through the interceptor when approved by the city; provided, however, that toilets, urinals, wash basins, and other fixtures containing fecal material shall not flow through the interceptor.
D. Discharges entering interceptors shall not exceed one hundred ten degrees Fahrenheit.
E. Abandoned interceptors shall be emptied and filled as required for abandoned septic tanks. (Ord. 739 (part), 2013: Ord. 250 § 706, 1974).
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13.02.550 Maintenance of Interceptors.
All grease, oil and sand interceptors shall be maintained by the owner, at his expense, in a
continuously efficient operation at all times.
All grease, oil and sand interceptors shall be maintained by periodic removal of the accumulated grease. The use of chemicals to dissolve grease is specifically prohibited. No accumulated grease shall be introduced into any drainage piping or public or private sewer.
The discharger shall develop and maintain a record of periodic maintenance and pumping of the grease interceptor. Records shall be retained for a period of not less than three years. A copy of the cleaning record shall be maintained at the facility and made available to the city upon request.
Pumping should be sufficiently frequent to prevent objectionable odors, surcharge of the removal device causing pass-through or interference with the operation of the sanitary sewer system.
When a grease interceptor is cleaned, the removed sediment, liquid and floating material shall be legally disposed of in a manner other than to city’s collection system.
All interceptor owners shall always provide immediate access to the interceptor chambers for the purpose of inspection, sampling, cleaning and maintenance. At no time shall any material, debris, obstacles or other obstructions be placed, which will prevent immediate access to the interceptor.
Regular inspection of grease interceptors will be conducted by the city, the frequency of which will be determined by the public works director. (Ord. 739 (part), 2013: Ord. 250 § 707, 1974).
7.7 Authority to Inspect
Section 13.02.960 of the City’s municipal code provides the authority for an unauthorized representative of the City to inspect grease producing facilities as follows:
13.02.960 Powers and authorities of inspectors.
Any duly authorized employee of the city shall carry evidence establishing his position as an authorized representative of the city and upon exhibiting the proper credentials and identification shall be permitted to enter in and upon any and all buildings, industrial facilities and properties for the purposes of inspection, reinspection, observation, measurement, sampling, testing and otherwise performing such duties as may be necessary in the enforcement of the provisions of
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the ordinances, rules and regulations of the city. All persons shall be held strictly responsible for any and all acts of agents or employees done under this chapter.
Upon being notified by the city manager of any defect arising therefrom in any sewer or of any violation of this chapter, the person or persons having charge of the work shall immediately correct the same. (Ord. 250 § 1201, 1974).
Sections 13.02.880 through 13.02.930 of the City’s municipal code provides authority to issue notices of violations, designate nuisances, provide disconnection authority, establish reconnection criteria, and abate nuisances as follows:
13.02.880 Authority of City generally—Notices of violations.
The charges and rentals levied pursuant to the ordinance codified in this chapter shall be collected by the city manager, who shall make and enforce such regulations as may be necessary for safe, economical and efficient management and protection of the city sewage system, the city sewage treatment and disposal works, and such regulations as may be necessary for the regulation, collection, rebating and refunding of such charges or rentals.
In the event of a violation of any of the laws of the state, the ordinances of the city or rules and regulations so established referring to the discharge of sewage, the city shall notify the person or persons causing, allowing or committing such violation, in writing, specifying the violation and requiring or implementing any or all of the following actions as determined by the city.
A. Require the user to submit, for approval, a detailed time schedule of specific actions the user shall take in order to correct or prevent said violation.
B. Require user to cease or prevent further violation within five days after the receipt of such notice.
C. Immediately disconnect sewer service.
D. When discharge of wastewater causes an obstruction, damage, or other impairment to public sewerage facilities, the city manager may assess a charge against the user for work required to clean or repair the facilities and add such charge to the user’s monthly charges for use of public sewerage facilities.
E. Violation of the provisions of this chapter may result in fines levied at twentyfive dollars for the first offense, fifty dollars for the second offense and one hundred dollars for the third and subsequent violations.
F. Any person violating any of the provisions of this chapter shall be liable to the city for any expense, loss or damage occasioned the city by reason of such violation. (Ord. 739 (part), 2013: Ord. 250 § 1101, 1974).
13.02.890 Nuisances designated.
Continued habitation of any building or continued operation of any industrial facility in violation of the provisions of the ordinance codified in this chapter or any other
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ordinance, rule or regulation of the city is a public nuisance. The city may cause proceedings to be brought for the abatement of the occupancy of the building or industrial facility during the period of such violation. (Ord. 250 § 1102, 7974).
13.02.900 Disconnection authority.
As an alternative method of enforcing the provisions of the ordinance codified in this chapter or any other ordinance, rule or regulation of the city, the city shall have the power to disconnect the user or subdivision sewer system from the sewer mains of the city. (Ord. 250 § 1103, 1974).
13.02.910 Reconnection.
When service has been disconnected as provided in this chapter, the city may require that the person or persons requesting that service be reestablished furnish a surety bond in the sum of five hundred dollars payable to the city and conditioned upon compliance with the provisions of this chapter before granting permission to make such reestablishment of service and any other terms imposed by the city. (Ord. 250 § 1104, 1974).
13.02.920 Nuisance abatement
During the period of such disconnection, habitation of such premises by human beings constitutes a public nuisance; whereupon the city shall cause proceedings to be brought for the abatement of the occupancy of the premises by human beings during the period of such disconnection. In such event, and as a condition of reconnection, there is to be paid to the city a reasonable attorney’s fee and cost of suit arising in the action. (Ord. 250 § 1105, 1974).
13.02.930 Article provisions as means of enforcement only.
The city declares that the foregoing procedures are established as a means of enforcement of the terms and conditions of its ordinances, rules and regulations, and not as a penalty. (Ord. 250 § 1106, 1974).
7.8 Identification of System Sections Prone to FOG Blockages Over the past several years, the City has identified specific section, or hot spots, of the sewer system that are subject to blockages caused by FOG. Typically, these are identified because of complaints, or SSOs, and the resulting investigation. As an area is identified, it is added to the schedule for routine cleaning and maintenance, as discussed in Chapter 4.
This has proven to be an effective method for reducing blockages and preventing SSOs resulting in FOG. The City will continue to address any new hot spots in the same manner.
7.9 Source Control Measures
The City provides educational information for customers to control FOG at the source. As described previously, the City regularly distributes public outreach materials. The City also regularly meets with FOG producing establishments. The City targets the following schedule for inspections of establishments with grease removal devices:
Table 7-1 – Inspection Schedule for Grease Removal Devices
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Grease Removal Device Frequency of Inspection
1,200 gallons or larger Quarterly
Less than 1,200 gallons Quarterly
Removal Devices Located in Kitchen Quarterly
8 System Evaluation and Capacity Assurance Plan and Capital Improvements
8.1 Regulatory Requirements
The SSMP must include procedures and activities for:
• Routine evaluation and assessment of system conditions; • Capacity assessment and design criteria;
• Identification of risk and prioritization of corrective actions; and • A capital improvement plan.
More detailed requirements for each of these procedures and activities listed above are included in each section below.
8.2 System Evaluation and Condition Assessment
The SSMP must include procedures to:
• Evaluate the sanitary sewer system assets utilizing the best practices and technologies available;
• Identify and justify the amount (percentage) of its system for its condition to be assessed each year;
• Prioritize the condition assessment of system areas that:
o Hold a high level of environmental consequences if vulnerable to collapse, failure, blockage, capacity issues, or other system deficiencies; o Are located in or within the vicinity of surface waters, steep terrain, high groundwater elevations, and environmentally sensitive areas; o Are within the vicinity of a receiving water with a bacterial-related impairment on the most current Clean Water Act section 303(d) List; • Assess the system conditions using visual observations, video surveillance and/or other comparable system inspection methods;
• Utilize observations/evidence of system conditions that may contribute to exiting of sewage from the system which can reasonably be expected to discharge into a water of the State;
• Maintain documents and recordkeeping of system evaluation and condition assessment inspections and activities; and
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• Identify system assets vulnerable to direct and indirect impacts of climate change, including but not limited to: sea level rise; flooding and/or erosion due to increased storm volumes, frequency, and/or intensity; wildfires; and increased power disruptions.
As described in Section 4.3, the City has a mainline camera unit which is used to inspect and record the condition of the City’s collection system. The City’s maintenance schedule goal is to CCTV inspect the sewer mains on a ten-year cycle. Locations that hold a high level of environmental consequences, are in challenging terrain, or are near surface waters, including irrigation laterals, are given higher priority for inspection. Records are maintained using the MobileMMS asset management software. Because the City is not located near the ocean or areas susceptible to wildfires, the City’s assets are less vulnerable to direct and indirect Impacts of climate change. However, assets located in areas prone to flooding should be assigned a higher priority.
8.3 Capacity Assessment and Design Criteria
The Plan must include procedures to identify system components that are experiencing or contributing to spills caused by hydraulic deficiency and/or limited capacity, including procedures to identify the appropriate hydraulic capacity of key system elements for:
• Dry-weather peak flow conditions that cause or contribute to spill events; • The appropriate design storm(s) or wet weather events that causes or contributes to spill events;
• The capacity of key system components; and
• Identify the major sources that contribute to the peak flow associated with sewer spills.
The capacity assessment must consider:
• Data from existing system condition assessments, system inspections, system audits, spill history, and other available information; • Capacity of flood-prone systems subject to increased infiltration and inflow, under normal local and regional storm conditions;
• Capacity of systems subject to increased infiltration and inflow due to larger and/or higher intensity storm events as a result of climate change; • Increases of erosive forces in canyons and streams near underground and aboveground system components due to larger and/or higher-intensity storm events; • Capacity of major system elements to accommodate dry weather peak flow conditions, and updated design storm and wet weather events; and • Necessary redundancy in pumping and storage capacities.
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According to historical records, the City has not experienced any SSOs caused by deficiencies in capacity. The City adopted a Wastewater Master Plan in April 2016 (2016 WWMP) which included a capacity evaluation. The results of the capacity evaluation confirmed that the sewer system has sufficient capacity for peak flow events. The City has a process of requesting updates of the hydraulic model, first developed in the 2016 WWMP, to project impacts from potential developments prior to City approval to ensure that the collection system and treatment plant have sufficient capacity.
8.4 Prioritization of Corrective Action
Chapter 8 of the 2016 WWMP included Capital Improvement Program (CIP) projects for the wastewater collection system and the treatment plant to continue providing sanitary sewer service to current and future customers. The CIP projects in the 2016 WWMP were prioritized based on near-term improvements or buildout improvements. The near-term improvements were based on the findings of a capacity evaluation and condition assessment.
8.5 Capital Improvement Plan
The CIP is required to include the following items:
• Project schedules including completion dates for all portions of the capital improvement program;
• Internal and external project funding sources for each project; and • Joint coordination between operation and maintenance staff, and engineering staff/consultants during planning, design, and construction of capital improvement projects; and Interagency coordination with other impacted utility agencies.
The sewer CIP listed in the City’s annual budget for Fiscal Year 2022-2025 is summarized in Table 8-1.
Table 8-1 – Sewer CIP Projects for Fiscal Year 2025-2028 Description Expenditures
WQCF Expansion Phase III $33,300,000
Ward Avenue Sewer Lift Station $937,000
Total $34,237,000
The annual budget includes more detailed information regarding funding sources for these projects. All projects are coordinated with the City’s operation and maintenance staff, engineering staff, and consultants from planning through to construction and any applicable impacted utility agencies. The City annually updates the CIP based on input from City staff and completed studies.
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9 Monitoring, Measurement, and Program Modifications
9.1 Regulatory Requirements
The SSMP must include an adaptive management section that addresses Plan implementation effectiveness and the steps for necessary Plan improvement, including:
• Maintaining relevant information, including audit findings, to establish and prioritize appropriate SSMP activities;
• Monitoring implementation and measuring the effectiveness of each SSMP Element;
• Assessing the success of preventative operation and maintenance activities; • Updating SSMP procedures and activities based on results of monitoring and performance evaluations; and
• Identifying and illustrating spill trends, including spill frequency, locations, and estimated volumes.
9.2 Information and Record Keeping
The City currently monitors and maintains records for the following items:
• Number, cause, and locations of blockages.
• Number, cause, location and volume of SSOs.
• Number and reason for customer complaints.
• Response time.
• Date, length of pipe and cleaned, and debris found.
The following items are also monitored and/or measured to determine the effectiveness of the SSMP, assess the effectiveness of the maintenance program, and update program elements as appropriate:
• Number and location of blockages due to FOG.
• Number and location of SSOs due to FOG.
• Number and location of FOG producing facilities.
• Total number and volume of SSOs.
• Number of repeat SSOs.
• Number of mainline blockages.
9.3 Monitoring of SSMP Elements:
The monitoring activities for each SSMP element are described in each section.
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9.4 Assessing Effectiveness of Preventative Operations and Maintenance The current maintenance activities performed on the collections system and the FOG program have helped to been effective as demonstrated by having no SSOs for the past five years. Effectiveness of system operations and maintenance should be evaluated by receiving input from staff, reviewing records, and historical SSOs.
9.5 Program Updates
The SSMP is required to be updated to maintain current information and adjust the specific programs as necessary to meet the goals stated in Section 1. The Deputy Directors are responsible for reviewing the above-listed information at least annually to assess the effectiveness of the various elements of the SSMP. Significant information, such as contact numbers, names, chain of communication, etc. will be updated as required. The annual assessments or audits will be utilized to determine whether additionalchanges need to be made to the SSMP. In accordance with the General Order 2022-0103-DWQ, the SSMP will be thoroughly reviewed and updated every six years, considering program audits and annual reports for the data monitored and measured.
9.6 SSO Trends
Historical SSOs will be reviewed to assist the City with determining if adjustments to the operation and maintenance program and CIP are necessary. The SSO trends from 2016 to 2022 are shown in Figure 9-1.
Figure 9-1 – SSO Chart
10 Program Audits
0 0.5
1 1.5
2 2.5
2014 2016 2018 2020 2022 2024 2026
Number of SSO
Year
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10.1 Regulatory Requirements
The SSMP shall include internal audit procedures, appropriate to the size and performance of the system, for the City to comply with Order No. 2006-0003-DWQ and Order 2022-0103- DWQ.
10.2 SSMP Audits Overview
The last SSMP audit was completed in 2024 as described in Chapter 1. According to Order No. 2006-0003-DWQ, at a minimum, the audits should be prepared every two years and a report must be kept on file.
In 2022, the SWRCB issued a public notice and release the Order 2022-0103-DWQ to update, expand and clarify the requirements in Order No. 2006-0003-DWQ. Order 2022- 0103-DWQ requires an internal program audit at a minimum frequency of once every three years, based on the timeless first started with the adoption of Order No 2006-003-DWQ.
At a minimum, the audit must:
• Evaluate the implementation and effectiveness of the City’s SSMP in preventing spills;
• Evaluate the City’s compliance with the General Order; • Identify SSMP deficiencies in addressing ongoing spills and discharges to waters of the State; and
• Identify necessary modifications to the SSMP to correct deficiencies.
The City shall submit a complete audit report that includes:
• Audit findings and recommend corrective actions; and
• A proposed scheduled for the Enrollee to address the identified deficiencies.
10.3 Audit Schedule
The City recently completed an internal program audit in 2024. The next audit is due on August 2, 2028 as shown in Table 1-1.
11 Communication Program
11.1 Regulatory Requirements
The SSMP must include procedures for the City to communicate with:
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• The Public for:
o Spills and discharges resulting in closures of public areas, or that enter a source of drinking water, and
o The development, implementation, and update of its Plan, including opportunities for public input to Plan implementation and updates. • Owners/operators of systems that connect into the City’s system, including satellite systems, for:
o System operation, maintenance, and capital improvement-related activities.
11.2 Communication with Public
The City maintains a web site (http://www.pattersonca.gov) to inform the public of City activities. General and other important information is available to the public. Tips on acceptable use of garbage disposals and contact information for reporting sewer issues are provided. Other communication tools include utility bill inserts and articles in the City’s Citizen Newsletter. As previously stated, the Public Works Department has made public outreach a priority and takes every opportunity to present educational materials year-round.
Communication with Stakeholders
Additional communications with stakeholders, i.e., developers, restaurant owners, and users with the potential for large discharges, are provided through the City’s Standard Specifications, general correspondence, and inspections.
Communication with Satellite Systems
The WHWD is responsible for providing water and sewer service to Diablo Grande subdivision. Wastewater from Diablo Grande is discharged into the City’s sewer system and is the only satellite system served by the City. WHWD is responsible for preparing an SSMP for their system. City staff and Diablo Grade personnel meet as needed. The Memorandum of Understanding (MOU) agreement between the City and WHWD is attached as Appendix G.
References
1. California Regional Water Quality Control Board Central Valley Region Order R5- 2018-0070 Waste Discharge Requirements for the City of Patterson Water Quality Control Facility.
2. City of Patterson Wastewater Master Plan, prepared by Black Water Consulting Engineers and NV5, April 2016.
3. City of Patterson Improvement Standards, prepared by the City of Patterson, approved by City Council on August 17, 2021.
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Appendix A
Order No. 2006-0003-DWQ
wqo2006_0003
General Order 2022-0103-DWQ
Certified Sanitary Sewer Systems General Order
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Appendix B
SSMP Internal Audit 2022
Available upon Request.
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Appendix C
SSMP Internal Audit 2024
Available upon Request
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Appendix D
City’s Existing Wastewater Collection System Map Book
Available to view upon request.
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Appendix E
SSMP Staff Names and Phone Numbers
Staff Name Title Phone Number
Fernando Ulloa City Manager 209-895-8015
Michael Willett Director of Public Works
Assistant City Manager
209-895-8065
Tiffany Rodriguez Director of Engineering 209-895-8075
Xavier Guluarte Deputy Director 209-895-8166
Will Barrera Deputy Director 209-895-8162
Dave Gonsalves Collections Supervisor 209-895-8165
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Appendix F
Spill Emergency Response Plan
The Spill Emergency Response Plan is available upon request.
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Appendix G
Memorandum of Understanding between WHWD and the City of Patterson Available upon request
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Packet Pg. 184 Attachment: Sewer System Management Plan Update 2025 - Final (Approve Resolution No. 2025-39 Approving 2025 Update of Sewer System City Council Agenda Report
TO:
FROM:
BY:
Mayor Clauzel and Members of the City Council
Fernando Ulloa, City Manager
Mike Willett, Assistant City Manager
MEETING DATE: June 17, 2025
ITEM NO: 6.9
SUBJECT: Adopt Resolution No. 2025-40 Approving the Measure L Master Funding Agreement between the City of Patterson and Stanislaus Council of Government (StanCOG) for Fiscal Years 2025-2030 and Authorize the City Manager or his Designee to Execute the Agreement.
RECOMMENDATION
Motion to Adopt Resolution No. 2025-40 Approving the Measure L Master Funding Agreement between the City of Patterson and Stanislaus Council of Government (StanCOG) for Fiscal Years 2025-2030 and Authorize the City Manager or his Designee to Execute the Agreement.
BACKGROUND
On November 8, 2016, the voters of Stanislaus County approved Measure L, thereby authorizing the Stanislaus Council of Governments (StanCOG), acting as the Stanislaus County Transportation Authority, to administer the proceeds from the one-half cent transaction and use tax (“Measure L”).
The approved measure provides funding for local street and road improvements, street and signalization, pedestrian, bicyclist, and driver safety improvements. The duration of the Measure L sales tax will be 25 years from the initial year of collection, which began April 1, 2017, with the tax to expire on March 31, 2042, and the City of Patterson is a recipient of Measure L Funds.
ANALYSIS
The Measure L Master Funding Agreement delineates the requirements of the Measure L funds that are allocated to the jurisdictions within Stanislaus County for local streets and roads, traffic management and bike and pedestrian improvements, (collectively referred to as “Local Control
6.9 Packet Pg. 185
Funds”) and Transit Provider funds for Transit Services, as authorized by the Measure L Expenditure Plan.
Each of the member agencies of StanCOG (Stanislaus County and the cities of Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock, and Waterford) will be required to enter into the Measure L Master Funding Agreement prior to receiving Measure L fund disbursements.
Attached for Council review and approval is the Measure L Master Funding Agreement. The term of the Measure L Master Funding Agreement is five (5) years from July 1, 2025, through June 30, 2030. The new agreement is similar to the expiring agreement with the exception of a new element in Section 5.A. StanCOG Duties and Obligations that addresses language that the Policy Board added to the agreement.
"5. StanCOG shall provide a report, at least quarterly, to standing committees and Board of Directors of the 1% for the Public Awareness and Outreach Program which shall include an accounting of Measure L revenues and expenditures."
FISCAL IMPACT
None at this time. All revenues received by the city as part of Measure L are allocated among the categories specified under Measure L. All projects are included in the City’s Capital Improvement Plan and reviewed and approved as part of the budget process.
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1 RESOLUTION NO. 2025-40
2 3 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PATTERSON 4 ADOPTING THE MEASURE L MASTER FUNDING AGREEMENT FOR
5 FISCAL YEARS 2025 – 2030 AND AUTHORIZE THE CITY MANAGER TO 6 EXECUTE THE AGREEMENT
7 8 WHEREAS, on November 8, 2016, the voters of Stanislaus County, approved 9 Measure L thereby authorizing the Stanislaus Council of Governments (StanCOG), 10 acting as the Stanislaus County Transportation Authority, to administer the proceeds from 11 the one-half cent transaction and use tax (“Measure L”); and 12 13 WHEREAS, the duration of the Measure L sales tax will be 25 years from the 14 initial year of collection, which began April 1, 2017, with the tax to expire on March 31, 15 2042; and
16 17 WHEREAS, the City of Patterson, is a recipient of Measure L funds; and 18 19 WHEREAS, the Measure L Master Funding Agreement delineates the 20 requirements of the Measure L funds that are allocated to the jurisdictions within 21 Stanislaus County for local streets and roads, traffic management and bike and pedestrian 22 improvements, (collectively referred to as “Local Control Funds”) and Transit Provider 23 funds for Transit Services, as authorized by the Measure L Expenditure Plan; and 24 25 WHEREAS, each of the member agencies of StanCOG (Stanislaus County and the 26 cities of Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock, 27 and Waterford) will be required to enter into the Measure L Master Funding Agreement 28 prior to receiving Measure L fund disbursements; and 29 30 WHEREAS, the term of the Measure L Master Funding Agreement is five (5) 31 years from July 1, 2025, through June 30, 2030.
32 33 NOW, THEREFORE BE IT RESOLVED that the Measure L Master Funding 34 Agreement is hereby adopted.
35 36 BE IT FURTHER RESOLVED that the City Manager or his Designee is 37 authorized to execute a Measure L Master Funding Agreement with StanCOG. 38 39 The foregoing resolution was introduced at a regular meeting of the City Council of the City of Patterson, held on the 17th 40 day of June 2025 by , who
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Packet Pg. 187 Attachment: Resolution No. 2025-40 Approve Measure L Master Funding Agreement 06-17-25 (Adopt Resolution No. 2025-40 Approve StanCOG 1 moved its adoption, which motion was duly seconded by and the 2 resolution adopted by the following vote:
3 4 AYES:
5 NOES:
6 EXCUSED:
7 8 APPROVED:
9 10
11 ___________________________________
12 Michael Clauzel
13 Mayor, City of Patterson
14 15 ATTEST:
16 17
18 _______________________________
19 Aracely Alegre
20 City Clerk, City of Patterson
21 22
23 24
25 I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by 26 the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, at a regular meeting held on the 17th 27 day of June 2025, and 28 I further certify that said resolution is in full force and effect and has never been 29 rescinded or modified.
30 31 DATED:
32 33
34 35
36 37 ____________________________
38 City Clerk of the City of Patterson
39 40
41 6.9.a
Packet Pg. 188 Attachment: Resolution No. 2025-40 Approve Measure L Master Funding Agreement 06-17-25 (Adopt Resolution No. 2025-40 Approve StanCOG
MEASURE L MASTER FUNDING AGREEMENT
BETWEEN THE
STANISLAUS COUNCIL OF GOVERNMENTS
AND THE
CITY OF PATTERSON
(FISCAL YEARS 2025 – 2030)
This Measure L Master Funding Agreement (“AGREEMENT”), effective July 1, 2025, is entered into by and between the Stanislaus Council of Governments, acting as the Stanislaus County Transportation Authority (“STANCOG” or the “Authority”), and the City of Patterson (“RECIPIENT”).
RECITALS
A. On November 8, 2016 the voters of Stanislaus County, pursuant to the provisions of the Local Transportation Authority and Improvement Act, California Public Utilities Code Section 180000 et seq. (the “Act”), approved Measure L, thereby authorizing STANCOG to administer the proceeds from the one-half cent transaction and use tax (“Measure L”).
B. The duration of the Measure L sales tax will be 25 years from the initial year of collection, which began April 1, 2017, with said tax to expire on March 31, 2042. The tax proceeds will be used to pay for the programs and projects outlined in the Stanislaus Council of Government’s Expenditure Plan (the “Measure L Expenditure Plan”), as it may be amended.
C. Measure L authorizes the Authority (STANCOG) to sell or issue bonds to finance and refinance the transportation projects identified in the Measure L Expenditure Plan. Costs associated with bonding will be borne only by the projects included in the Measure L Expenditure Plan.
D. This AGREEMENT delineates the requirements of the Measure L funds that are allocated to the jurisdictions within Stanislaus County for local streets and roads, traffic management and bike and pedestrian improvements, (collectively referred to as “Local Control Funds”) and Transit Provider funds for Transit Services, as authorized by the Measure L Expenditure Plan. The Local Control Funds recipients are Stanislaus County and the cities of Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock, and Waterford.
E. The prior Measure L Master Funding agreement between the parties for the period July 1, 2020 – June 30, 2025, was approved by the STANCOG Policy Board on April 15, 2020.
NOW, THEREFORE, it is mutually agreed by and between the parties as follows:
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ARTICLE I: FUNDING ALLOCATIONS
1. This AGREEMENT authorizes the STANCOG to allocate the Local Control Funds derived from Measure L receipts to the RECIPIENT as described in the voter-approved Measure L Expenditure Plan and as summarized below by jurisdiction for each of the three different programs covered under Local Control Funds (Local Streets and Roads, Traffic Management, and Bike and Pedestrian Improvements). Local Control Funds comprise 65% of the Measure L receipts (after deducting the 1% Administrative Expense Cap authorized in the Measure L Ordinance and Expenditure Plan and the 1% Public Awareness Outreach Program authorized by the Policy Board).
Local Control Funds*
Ceres 6.36%
Hughson 1.26%
Modesto 35.79%
Newman 1.26%
Oakdale 3.86%
Patterson 4.55%
Riverbank 3.42%
Turlock 15.26%
Waterford 1.26%
Stanislaus County 26.98%
Total 100.00%
*Source: Measure L Expenditure Plan
The breakdown of the 65% of Local Control Funds by program is as follows: 50% to Local Streets and Roads; 10% to Traffic Management; and 5% to Bike and Pedestrian Improvements.
ARTICLE II: FUNDING PREREQUISITES AND REQUIREMENTS
1. RECIPIENT shall annually submit to STANCOG:
a. A copy of RECIPIENT’S adopted Capital Improvement Program (CIP), roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution, or other document adopted by RECIPIENT’S governing board which identifies all programs and projects RECIPIENT intends to fund, either partially or in full, with Measure L funds and which identifies the schedule for project delivery. If RECIPIENT amends its CIP, roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution, or other adopted document at any time during the year, it shall provide a copy of the amended document to STANCOG within 15 business days of adoption by RECIPIENT’S governing board.
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b. Annual Maintenance of Effort (MOE) calculation demonstrating RECIPIENT’S compliance with MOE. The MOE calculation shall be based on the prior three fiscal years’ general fund spending on transportation purposes (local streets and roads) as reported to the State Controller’s Office. The MOE calculation shall be verified by an annual independent audit, conducted at RECIPIENT’S sole cost and expense. Adjustments to the MOE calculation may be made, subject to Authority approval, based upon the criteria stated in Section 9 of the Measure L Ordinance.
c. Any other documents or reports required to be submitted pursuant to the adopted Measure L Policies and Procedures, as may be amended.
2. If RECIPIENT has submitted all required documents and reports, STANCOG will disburse Measure L funds to RECIPIENT consistent with this AGREEMENT and in accordance with the adopted Measure L Policies and Procedures. RECIPIENT will receive Local Control Funds based on the percentage allocations summarized above and as set forth in the Measure L Expenditure Plan.
3. If RECIPIENT fails to comply with one or more of the requirements set forth in this Article II, STANCOG may withhold payment of Measure L funds to RECIPIENT until full compliance is achieved.
4. The governing body of the RECIPIENT will be the decision-making body for the use of the Local Control Funds within its jurisdiction.
5. Transit Providers (Transit Services) funds will be allocated 1.4% of the Measure L receipts (after deducting the 1% Administrative Expense Cap and the 1% Public Awareness Outreach Program) and will be disbursed to Transit Providers at least quarterly or as set forth in the Measure L Policies and Procedures, whichever provides more frequent disbursements. The Transit Providers are: Stanislaus Regional Transit Authority and Turlock Transit.
6. Percentage allocations identified in the Measure L Expenditure Plan are not subject to change unless two-thirds of the voters of Stanislaus County approve an amendment to the allocations.
7. The Measure L Ordinance and Expenditure Plan provide fund usage and eligibility guidelines by allocation category and RECIPIENT acknowledges and agrees that it shall comply with the provisions of the Measure L Ordinance and Expenditure Plan. The Measure L Ordinance and Expenditure Plan, as may be amended, is hereby incorporated in its entirety into this AGREEMENT by reference.
8. The StanCOG Policy Board has adopted Measure L Policies and Procedures which contain additional fund usage and eligibility guidelines and RECIPIENT acknowledges and
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agrees that it shall comply with the provisions of the Measure L Policies and Procedures. The Measure L Policies and Procedures, as may be amended, are hereby incorporated in its entirety into this AGREEMENT by reference.
ARTICLE III: PAYMENTS AND EXPENDITURES
A. STANISLAUS COUNCIL OF GOVERNMENTS (STANCOG) DUTIES AND OBLIGATIONS
1. STANCOG shall remit to RECIPIENT its designated amount of Local Control Funds in accordance with this AGREEMENT.
2. STANCOG will provide a quarterly report to its Board of Directors which shall include all Measure L revenues distributed to each Recipient.
3. STANCOG shall provide for an independent annual audit of its Measure L financial statements including revenues and expenditures.
4. STANCOG shall provide timely notice to RECIPIENT prior to conducting an audit of expenditures made by RECIPIENT to determine whether such expenditures are in compliance with this Agreement, the Measure L Ordinance and Expenditure Plan, and the Measure L Policies and Procedures.
5. STANCOG shall provide a report, at least quarterly, to standing committees and the Board of Directors of the 1% for the Public Awareness Outreach Program which shall include an accounting of Measure L revenues and expenditures.
B. RECIPIENT’S DUTIES AND OBLIGATIONS
1. RECIPIENT shall expend all Measure L funds received in compliance with the Measure L Ordinance and Expenditure Plan, this AGREEMENT and the adopted Measure L Policies and Procedures.
2. RECIPIENT shall set up and maintain an appropriate system of accounts to report on Measure L funds received and spent. RECIPIENT must account for Measure L funds, including any interest received or accrued, separately for each program fund type, and from any other funds received from STANCOG. The accounting system shall provide adequate internal controls and audit trails to facilitate an annual compliance audit for each fund type and the respective usage and application of said funds.
3. RECIPIENT acknowledges and agrees that STANCOG and its representatives, agents and nominees shall have the absolute right at any reasonable time to inspect and copy any
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accounting records related to Measure L funds, except to the extent specifically prohibited by applicable law.
4. RECIPIENT shall cooperate with STANCOG and its auditors as they conduct an annual independent audit of all of RECIPIENT’S Measure L accounts which audit shall be conducted at STANCOG’s sole cost and expense. RECIPIENT shall comply with the schedule and requests of STANCOG’s auditors to ensure timely and accurate completion of the audit.
5. RECIPIENT agrees to provide STANCOG each fiscal year with an adopted copy of its Capital Improvement Program, roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution, or other document adopted by RECIPIENT’S governing board which identifies all programs and projects containing a description of all the projects and tasks that Measure L funds will pay for over that fiscal year, schedule and cost information for each project in its entirety, and other funds that will match the Measure L allocation.
6. RECIPIENT hereby acknowledges and agrees to the Maintenance of Effort requirement set forth in Section 9 of the Measure L Ordinance. a. Pursuant to the intent of the Public Utilities Code section 180001, a jurisdiction cannot redirect monies currently being used for transportation purposes to other uses, and then replace the redirected funds with local street maintenance and improvement dollars from Measure L.
b. RECIPIENT hereby agrees to certify in the annual verification submitted to STANCOG that it has met the Maintenance of Effort requirement by demonstrating that the Measure L funds have been used to augment and not supplant local resources spent. The Maintenance of Effort calculation is set forth in Section 9.03 of the Measure L Ordinance and uses the RECIPIENT’s average general fund expenditures of the prior (3) three fiscal years spent for local transportation purposes.
c. RECIPIENT shall conduct an annual independent audit to verify that the Maintenance of Effort requirement was met by RECIPIENT. d. If RECIPIENT does not meet its Maintenance of Effort requirement in any given year it may have its Local Streets and Roads fund received pursuant to the Measure L Expenditure Plan reduced in the following year by the amount by which RECIPIENT did not meet its required Maintenance of Effort. Such funds shall be redistributed to the remaining eligible jurisdictions.
7. RECIPIENT hereby agrees to and accepts the formulas used in the allocation of Measure L, as reflected in the Measure L Expenditure Plan.
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8. RECIPIENT agrees to comply with the reporting requirements set forth in this AGREEMENT.
C. OTHER CONSIDERATIONS
1. Transportation Purposes Only: RECIPIENT shall use all Measure L funds solely for transportation purposes as defined by the Measure L Ordinance and Expenditure Plan. If RECIPIENT violates this provision, it must fully reimburse all misspent funds, including all interest which would have been earned thereon. The interest which would have been earned will be calculated using the current interest rate earned on local agency monies on deposit with Stanislaus County.
2. Administrative and Staff Cost Limitations: Direct costs associated with the delivery of programs and projects funded by Measure L, including direct staff costs and consultant costs, are eligible uses of Measure L funds, unless otherwise limited by the adopted Measure L Policies and Procedures.
a. In situations where RECIPIENT acts as the project manager, project sponsor or the lead agency for delivery of a regional project identified in the Measure L Expenditure Plan, RECIPIENT will be required to enter into a Cooperative Agreement for that regional project and the reimbursement of administrative and staff costs will be addressed pursuant to the terms of that Agreement.
b. STANCOG does not allow the reimbursement of indirect costs, unless the RECIPIENT submits an Indirect Cost Allocation Plan which may be considered by the Caltrans Independent Office of Audits and Investigations, on a case by case basis, for approval of the identified indirect costs. If the Indirect Cost Allocation Plan is approved by Caltrans, the approved plan shall be submitted to STANCOG to allow for reimbursement of those approved indirect costs. Notwithstanding the foregoing, the following items are not eligible for Measure L reimbursement: activities related to obtaining matching funds for a project, activities related to general Measure L administration (not specific to the project), education or preparation performed by the project manager/sponsor (e.g., presentation to Rotary, Kiwanis, Lions Clubs, etc.), activities related to another project (regional) not covered in a Cooperative Agreement, even if it is a Measure L project.
3. Fund Exchange: RECIPIENT shall have the authority to loan its Measure L receipts allocated to it for Local Control Projects to other recipients for the implementation of needed transportation projects. All such fund exchanges shall be reviewed and accepted by STANCOG in accordance with the adopted Measure L Policies and Procedures.
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4. CEQA: All projects funded with Measure L funds will be required to complete appropriate California Environmental Quality Act (CEQA) and other environmental review as required.
ARTICLE IV: REPORTING REQUIREMENTS
A. REQUIREMENTS AND WITHHOLDING
RECIPIENT shall comply with each of the reporting requirements set forth in this Article IV. If RECIPIENT fails to comply with one or more of these requirements, STANCOG may withhold payment of further Measure L funds to RECIPIENT until full compliance is achieved.
1. RECIPIENT shall submit to STANCOG on a monthly basis:
a. Monthly revenue and expenditure reports which identify the Measure L revenue received and expended by RECIPIENT. All reports shall identify the revenue and expenses by project identified in RECIPIENT’S CIP, roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution or other document adopted by RECIPIENT’S governing board.
b. Monthly report of Measure L fund cash balances held by RECIPIENT.
2. RECIPIENT shall submit to STANCOG quarterly milestone reports which provides a narrative of the progress of all of RECIPIENT’S projects utilizing Measure L funding.
3. RECIPIENT shall, by March 31st of each year, or other deadline provided at least sixty (60) days in advance by STANCOG or its auditors, submit to STANCOG, at the RECIPIENT’s expense, separate independently audited financial statements for the prior fiscal year ended June 30 of Measure L funds received and used.
4. RECIPIENT shall, by September 30th of each year, document expenditure activities and report on the performance of Measure L funded activities through the annual program compliance reporting process, or through other STANCOG performance and reporting processes as may be requested, including but not limited to the annual performance report, annual program plan and planning monitoring reports. This report shall be provided to StanCOG and the Measure L Citizens Oversight Committee within 90 days of the end of each fiscal year and shall include documentation as to whether or not RECIPIENT met the Maintenance of Effort requirement for that fiscal year.
5. RECIPIENT shall install or mount signage adjacent to each project or program in excess of $250,000 funded in whole or in part by Measure L funds identifying the project or program as being funded by Measure L revenues.
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6. RECIPIENT shall provide current and accurate information on RECIPIENT’s website, to inform the public about how RECIPIENT is using Measure L funds. This information shall also be provided to STANCOG for posting on the Measure L website http://www.stanislausmeasurel.com
7. RECIPIENT shall cooperate in a “Public Awareness Program”, in partnership with STANCOG as a means of ensuring that the public has access to information regarding which projects and programs are funded through Measure L funds.
8. RECIPIENT shall make its administrative officer or designated staff available upon request to render a report or answer any and all inquiries regarding RECIPIENT’s receipt, usage, and/or compliance audit findings regarding Measure L funds before the STANCOG Citizens Oversight Committee and/or Measure L Oversight Committee.
9. RECIPIENT agrees that STANCOG may review and/or evaluate all project(s) or program(s) funded pursuant to this AGREEMENT. This may include visits by representatives, agents or nominees of STANCOG to observe RECIPIENT’s project or program operations, to review project or program data and financial records, and to discuss the project with Recipient’s staff or governing board.
ARTICLE V: OTHER PROVISIONS
A. INDEMNITY BY RECIPIENT
Neither STANCOG, nor its governing body, elected officials, any officer, consultant, agent, or employee thereof shall be responsible for any damage or liability occurring by reason of anything done or omitted to be done by RECIPIENT in connection with the Measure L funds distributed to RECIPIENT pursuant to this AGREEMENT. It is also understood and agreed, pursuant to Government Code Section 895.4, RECIPIENT shall fully defend, indemnify and hold harmless STANCOG, its governing body, and all its officers, agents, and employees, from any liability imposed on STANCOG for injury (as defined in Government Code Section 810.8) occurring by reason of anything done or omitted to be done by RECIPIENT in connection with the Measure L funds distributed to RECIPIENT pursuant to this AGREEMENT.
B. INDEMNITY BY STANCOG
Neither RECIPIENT, nor its governing body, elected officials, any officer, consultant, agent, or employee thereof shall be responsible for any damage or liability occurring by reason of anything done or omitted to be done by STANCOG under or in connection with any work, authority or jurisdiction delegated to STANCOG under this AGREEMENT. It is also understood and agreed, pursuant to Government Code Section 895.4, STANCOG shall fully defend,
6.9.b
Packet Pg. 196 Attachment: Master Funding Agreement _Patterson_Years 2025 thru 2030 (Adopt Resolution No. 2025-40 Approve StanCOG Measure L Master
indemnify, and hold harmless RECIPIENT, and its governing body, elected officials, all its officers, agents, and employees from any liability imposed on RECIPIENT for injury (as defined in Government Code Section 810.8) occurring by reason of anything done or omitted to be done by STANCOG under or in connection with any work, authority or jurisdiction delegated to STANCOG under this AGREEMENT.
C. JURISDICTION AND VENUE
The laws of the State of California will govern the validity of this AGREEMENT, its interpretation and performance, and any other claims to which it relates. All legal actions arising out of this AGREEMENT shall be brought in a court of competent jurisdiction in Stanislaus County, California and the parties hereto hereby waive inconvenience of forum as an objection or defense to such venue.
D. ATTORNEYS’ FEES
Should it become necessary to enforce the terms of this AGREEMENT, the prevailing party shall be entitled to recover reasonable expenses and attorneys’ fees from the other party.
E. TERM
The term of this AGREEMENT shall be from July 1, 2025 to June 30, 2030, unless amended in writing or a new Master Funding Agreement is executed between STANCOG and RECIPIENT.
F. SEVERABILITY
If any provision of this AGREEMENT is found by a court of competent jurisdiction or, if applicable, an arbitrator, to be unenforceable, such provision shall not affect the other provisions of the AGREEMENT, but such unenforceable provisions shall be deemed modified to the extent necessary to render it enforceable, preserving to the fullest extent permissible the intent of the parties set forth in this AGREEMENT.
G. MODIFICATION
This AGREEMENT, and its Exhibits, as well as the referenced Measure L Ordinance and the Expenditure Plan, and the Policies and Procedures, constitutes the entire AGREEMENT, supersedes all prior written or oral understandings regarding Measure L funds. This AGREEMENT may only be changed by a written amendment executed by both parties.
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Packet Pg. 197 Attachment: Master Funding Agreement _Patterson_Years 2025 thru 2030 (Adopt Resolution No. 2025-40 Approve StanCOG Measure L Master
H. CONFLICT OF OR INCONSISTENT TERMS
If there is a conflict between this Agreement and the Policies and Procedures, the Policies and Procedures will control.
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Packet Pg. 198 Attachment: Master Funding Agreement _Patterson_Years 2025 thru 2030 (Adopt Resolution No. 2025-40 Approve StanCOG Measure L Master
IN WITNESS WHEREOF, the parties have executed this AGREEMENT by their duly authorized officers as of the date first written below.
CITY OF PATTERSON STANISLAUS COUNCIL OF GOVERNMENTS
(STANCOG)
By: By:
Fernando Ulloa Date
City Manager
Rosa De León Park Date
Executive Director
Approved as to Form: Reviewed as to Budget/Financial Controls:
By: By:
Nubia I. Goldstein Date
City Attorney
Jean Foletta Date
Deputy Director of Operations
Attest: Approved as to Form:
By: __________________________________ By:
Aracely Alegre Date
City Clerk
Monica Streeter Date
STANCOG General Counsel
6.9.b
Packet Pg. 199 Attachment: Master Funding Agreement _Patterson_Years 2025 thru 2030 (Adopt Resolution No. 2025-40 Approve StanCOG Measure L Master City Council Agenda Report
TO:
FROM:
BY:
Mayor Clauzel and Members of the City Council
Fernando Ulloa, City Manager
Mike Willett, Assistant City Manager
MEETING DATE: June 17, 2025
ITEM NO: 6.10
SUBJECT: Adopt Resolution No. 2025-41 Approving the 2025 Regional Solid Waste Disposal Plan Memorandum of Understanding Between the City of Patterson and Stanislaus County
RECOMMENDATION
Adopt Resolution No. 2025-41 Approving the 2025 Regional Solid Waste Disposal Plan Memorandum of Understanding Between the City of Patterson and Stanislaus County.
BACKGROUND
Pursuant to Public Resources Code section 40976 the County and the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford entered into a Memorandum of Understanding, dated August 26, 1994, regarding the use and distribution of AB-939 funds to achieve the waste reduction and diversion goals specified in AB- 939 (the "AB-939 MOU").
On or about December 30, 1999, the County and the above Cities entered into Amendment No. 1 of the AB-939 MOU to provide for payment of the Cities' proportional share of the costs for services provided by the County pursuant to AB-939. On August 1, 2001, the City of Riverbank, and on March 29, 2012, the City of Waterford, each executed Amendment No. 2 to the AB-939 MOU, establishing each City’s obligation to pay their proportional share of the costs for services provided by the County pursuant to AB-939.
Revenues to fund the AB-939 and Household Hazardous Waste services provided by the County is proposed to be derived, in part, from tipping fees collected from the Fink Road Landfill.
The County, together with the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford formed the Stanislaus County Regional Solid Waste Planning
6.10 Packet Pg. 200
Agency (hereinafter referred to as "Regional Agency") by entering into a Joint Powers Agreement on June 19, 2001, and the formation of the Regional Agency was approved by the California Integrated Waste Management Board on July 9, 2002.
The Regional Agency was formed to enable participating entities to share diversion credits and to prepare a single, unified planning document for the entire region. On or about June 30, 2015, the Cities comprising of the Regional Agency entered into agreements establishing a Regional Solid Waste Disposal Plan, which provides for the delivery of acceptable solid waste to the Waste-to-Energy Facility and the Fink Road Landfill, and which agreements are set to expire on June 30, 2025. On December 2, 2024, the Waste-to-Energy Facility ceased operations, resulting in the need for the Fink Road Landfill to receive an increased portion of the countywide acceptable solid waste.
ANALYSIS
The purpose of this Agreement is to enable members of the Regional Agency to implement a Regional Solid Waste Disposal Plan (the "Plan") that supports the continued operation of the Fink Road Landfill (hereinafter referred to as "Landfill") by ensuring the delivery of sufficient solid waste to the facility to maintain their economic viability, and to provide regional AB 939 and Household Hazardous Waste services. The Plan, as set forth in this Agreement and the exhibits incorporated herein, includes a ten (10) year commitment from the Regional Agency Cities to guarantee the delivery of a portion of their solid waste to the Landfill The term of this Agreement ("Term") shall begin on July 01, 2025 (the "Effective Date") and end June 30, 2035 (the "Termination Date"). In the fifth (5th) year of this Agreement, either Party may initiate a reevaluation of the tip fee and/or program fees associated with this Agreement, by providing written notice to the other Party no later than January 1, 2030. If mutually agreed upon by both Parties, this Agreement may be extended for up to an additional five (5) years for a total term not to exceed 15 years, provided the MOU continues to meet the needs of both the landfill and the participating cities.
City’s guaranteed delivery of solid waste to Fink Road Landfill annually, no less than the committed percentage of their Acceptable Solid Waste as set forth in Schedule 1 of the Agreement. "Acceptable Solid Waste" means solid waste as defined in California Public Resources Code, Division 30, Part 1, Chapter 2, Section 40191. Acceptable Solid Waste possess the general characteristics of waste collected and disposed of as part of the normal solid waste collection services in the contracting Cities. This includes but is not limited to: all putrescible and nonputrescible solid, semisolid, and liquid wastes, such as garbage, trash, refuse, rubbish, ashes, industrial wastes, demolition, and construction wastes. For the purposes of this Agreement, Acceptable Solid Waste expressly excludes hazardous waste, radioactive waste, medical waste, appliances, tires, sewage sludge, recyclable materials, organic materials, and any other materials requiring separate handling or disposal under State law.
Tipping Fees and the City’s Franchise Hauler Obligation for the term of this Agreement, include a responsibility for the payment of the Total Disposal Rate as set forth in Schedule 1 of this Agreement. “Total Disposal Rate” means the sum of the tip fee normally charged at the Fink Road Landfill, in addition to any applicable program fees for Household Hazardous Waste and AB 939 related programs.
Base Year Rates shall apply to all tons of Acceptable Solid Waste delivered to the Fink Road
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Landfill during the base year of this Agreement in the amount of $43.38 and include the following breakdown for the fees:
1. Tip Fee: $39.14 per ton.
2. Household Hazardous Waste Program Fee: $2.45 per ton.
3. AB-939 Program Fees: $1.79 per ton.
Annual Adjustment of Total Disposal Rate will be adjusted annually, effective July 1 of each year, to reflect the average annual percentage change in the “Consumer Price Index” based on the 12-month period beginning April 1 and ending March 31 each year immediately preceding the adjustment date. The rate may be adjusted upward or downward accordingly, and Total Disposal Rate Annual Adjustment Cap shall not exceed five percent (5%) per annum without express written agreement from both Parties.
County’s Obligations include providing and maintaining the following programs and services for each contracted City:
1. All AB 939 Program Services as required by law, including but not limited to:
Preparation and submittal of all required State diversion reporting and tracking;
2. Countywide public education and/or outreach;
3. Administration of the Recycling Market Development Zone;
4. Application for and administration of regional grants, including those for used oil recycling, beverage container recycling, used tire recycling, and tire enforcement;
5. Serve as staff to the Local Task Force on Solid Waste and Regional Solid Waste Planning Agency (Regional Agency);
6. Monitor proposed solid waste legislative and regulatory changes; and
7. Administration of the County’s Food Processing By-Product Program.
Household Hazardous Waste (HHW) Programs, including but not limited to:
1. Conducting a minimum of two (2) mobile HHW collection events annually for each Regional Agency City, with the exception of Ceres
2. Provide access to the permanent Household Hazardous Waste Facility for the collection of e-waste, used oil, oil filters, paints, pesticides, batteries, sharps, medications, and other miscellaneous household chemicals from Countywide residents;
3. Provide access to the permanent Household Hazardous Waste Facility for the collection of hazardous waste generated by qualified and approved Conditionally Exempt Small Quantity Generators’ Countywide; and
4. Countywide public education and/or outreach.
FISCAL IMPACT
The 2025 Solid Waste Rate Study accounts for a Base Year Rate tipping fee of $43.38 per ton, which includes a 5% annual adjustment cap on the total disposal rate. This ensures that the fees
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collected from garbage service customers are sufficient to meet the Franchise Haulers’ Tipping Fee Obligation. By negotiating as part of the Regional Agency, the City has the opportunity to secure a more favorable rate by committing to minimum tonnage levels delivered to the Fink Road Landfill. This collective commitment supports the County’s ability to offer the most costeffective rate while ensuring stable revenue to meet its service obligations.
This increase in tipping fees was accounted for and included in the current Solid Waste Rate Study.
ATTACHMENTS
Attachment A: City Council Resolution 2025-41, Approving the 2025 Regional Solid Waste Disposal Plan Memorandum of Understanding
Attachment B: Regional Solid Waste Disposal Plan Memorandum of Understanding.
6.10 Packet Pg. 203
1 1
2 3 RESOLUTION NO. 2025-41
4 5 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PATTERSON 6 APPROVING THE 2025 REGIONAL SOLID WASTE DISPOSAL PLAN 7 MEMORANDUM OF UNDERSTANDING (MOU) BETWEEN THE CITY OF 8 PATTERSON AND STANISLAUS COUNTY; AUTHORIZING THE
9 CITY MANAGER TO EXECUTE THE AGREEMENT, AND AUTHORIZING THE 10 CITY CLERK TO FILE THE AGREEMENT
11 12 WHEREAS, at the regular city council meeting of June 17, 2025 the City Council of the 13 City of Patterson approved the 2025 Regional Solid Waste Disposal Plan Memorandum of 14 Understanding (referred to herein as the “MOU”) between the City of Patterson (referred to 15 herein as the “City”) and Stanislaus County; and
16 WHEREAS, the City of Patterson has agreed to the terms of the MOU as specified in the 17 attached document, attached hereto as Exhibit “B;” and 18 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson 19 that it hereby accepts the deferral of the improvements described in the MOU and authorizes the 20 City Manager to sign the “MOU”, and directs the City Clerk of the City of Patterson to file the 21 “MOU”.
22 The foregoing resolution was passed by the City Council at a regular meeting held on the 17th 23 day of June 2025 by who moved its adoption, which motion was 24 duly seconded, by ________________ and the resolution was adopted by the following vote:
25 26 AYES:
27 NOES:
28 EXCUSED:
29 APPROVED:
30 31 __________________________
32 Michael Clauzel
33 Mayor of the City of Patterson
6.10.a
Packet Pg. 204 Attachment: Resolution No. 2025-41 2025 Regional Solid waste Disposal Plan MOU wiht Stan County 6-17-25 (Adopt Resolution No. 2025-41 2 1
2 ATTEST:
3 4
5 6 Aracely Alegre
7 City Clerk of the City of Patterson
8 9
10 11
12 I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by 13 the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, at a regular meeting held on the 17th 14 day of June 2025, and I further certify 15 that said resolution is in full force and effect and has never been rescinded or modified. 16 DATED:
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21 City Clerk of the City of Patterson
22 6.10.a
Packet Pg. 205 Attachment: Resolution No. 2025-41 2025 Regional Solid waste Disposal Plan MOU wiht Stan County 6-17-25 (Adopt Resolution No. 2025-41
CITY COUNCIL AGENDA REPORT
TO: Mayor Clauzel and Members of the City Council
FROM: Fernando Ulloa, City Manager
BY: Mike Willett, Assistant City Manager
MEETING DATE: June 17, 2025
ITEM NO: ____________
SUBJECT: Adopt Resolution No. 2025- Approving the 2025 Regional Solid Waste Disposal Plan Memorandum of Understanding Between the City of Patterson and Stanislaus County
RECOMMENDATION
Adopt Resolution No. 2025- Approving the 2025 Regional Solid Waste Disposal Plan Memorandum of Understanding Between the City of Patterson and Stanislaus County.
BACKGROUND
Pursuant to Public Resources Code section 40976 the County and the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford entered into a Memorandum of Understanding, dated August 26, 1994, regarding the use and distribution of AB-939 funds to achieve the waste reduction and diversion goals specified in AB- 939 (the "AB-939 MOU").
On or about December 30, 1999, the County and the above Cities entered into Amendment No. 1 of the AB-939 MOU to provide for payment of the Cities' proportional share of the costs for services provided by the County pursuant to AB-939. On August 1, 2001, the City of Riverbank, and on March 29, 2012, the City of Waterford, each executed Amendment No. 2 to the AB-939 MOU, establishing each City’s obligation to pay their proportional share of the costs for services provided by the County pursuant to AB-939.
Revenues to fund the AB-939 and Household Hazardous Waste services provided by the County is proposed to be derived, in part, from tipping fees collected from the Fink Road Landfill.
The County, together with the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford formed the Stanislaus County Regional Solid Waste Planning Agency (hereinafter referred to as "Regional Agency") by entering into a Joint Powers Agreement on June 19, 2001, and the formation of the Regional Agency was approved by the California Integrated Waste Management Board on July 9, 2002.
The Regional Agency was formed to enable participating entities to share diversion credits and to prepare a single, unified planning document for the entire region. On or about June 30, 2015, the
6.10.b
Packet Pg. 206 Attachment: Agenda item.Solid Waste Tipping Fees.MOU.6-17-25 (Adopt Resolution No. 2025-41 Approving the 2025 Regional Solid Waste Cities comprising of the Regional Agency entered into agreements establishing a Regional Solid Waste Disposal Plan, which provides for the delivery of acceptable solid waste to the Waste-toEnergy Facility and the Fink Road Landfill, and which agreements are set to expire on June 30, 2025. On December 2, 2024, the Waste-to-Energy Facility ceased operations, resulting in the need for the Fink Road Landfill to receive an increased portion of the countywide acceptable solid waste.
ANALYSIS
The purpose of this Agreement is to enable members of the Regional Agency to implement a Regional Solid Waste Disposal Plan (the "Plan") that supports the continued operation of the Fink Road Landfill (hereinafter referred to as "Landfill") by ensuring the delivery of sufficient solid waste to the facility to maintain their economic viability, and to provide regional AB 939 and Household Hazardous Waste services. The Plan, as set forth in this Agreement and the exhibits incorporated herein, includes a ten (10) year commitment from the Regional Agency Cities to guarantee the delivery of a portion of their solid waste to the Landfill The term of this Agreement ("Term") shall begin on July 01, 2025 (the "Effective Date") and end June 30, 2035 (the "Termination Date"). In the fifth (5th) year of this Agreement, either Party may initiate a reevaluation of the tip fee and/or program fees associated with this Agreement, by providing written notice to the other Party no later than January 1, 2030. If mutually agreed upon by both Parties, this Agreement may be extended for up to an additional five (5) years for a total term not to exceed 15 years, provided the MOU continues to meet the needs of both the landfill and the participating cities.
City’s guaranteed delivery of solid waste to Fink Road Landfill annually, no less than the committed percentage of their Acceptable Solid Waste as set forth in Schedule 1 of the Agreement. "Acceptable Solid Waste" means solid waste as defined in California Public Resources Code, Division 30, Part 1, Chapter 2, Section 40191. Acceptable Solid Waste possess the general characteristics of waste collected and disposed of as part of the normal solid waste collection services in the contracting Cities. This includes but is not limited to: all putrescible and nonputrescible solid, semisolid, and liquid wastes, such as garbage, trash, refuse, rubbish, ashes, industrial wastes, demolition, and construction wastes. For the purposes of this Agreement, Acceptable Solid Waste expressly excludes hazardous waste, radioactive waste, medical waste, appliances, tires, sewage sludge, recyclable materials, organic materials, and any other materials requiring separate handling or disposal under State law.
Tipping Fees and the City’s Franchise Hauler Obligation for the term of this Agreement, include a responsibility for the payment of the Total Disposal Rate as set forth in Schedule 1 of this Agreement. “Total Disposal Rate” means the sum of the tip fee normally charged at the Fink Road Landfill, in addition to any applicable program fees for Household Hazardous Waste and AB 939 related programs.
Base Year Rates shall apply to all tons of Acceptable Solid Waste delivered to the Fink Road Landfill during the base year of this Agreement in the amount of $43.38 and include the following breakdown for the fees:
1. Tip Fee: $39.14 per ton.
2. Household Hazardous Waste Program Fee: $2.45 per ton.
3. AB-939 Program Fees: $1.79 per ton.
Annual Adjustment of Total Disposal Rate will be adjusted annually, effective July 1 of each year, to reflect the average annual percentage change in the “Consumer Price Index” based on the 12-month period beginning April 1 and ending March 31 each year immediately preceding the adjustment date. The rate may be adjusted upward or downward accordingly, and Total Disposal
6.10.b
Packet Pg. 207 Attachment: Agenda item.Solid Waste Tipping Fees.MOU.6-17-25 (Adopt Resolution No. 2025-41 Approving the 2025 Regional Solid Waste Rate Annual Adjustment Cap shall not exceed five percent (5%) per annum without express written agreement from both Parties.
County’s Obligations include providing and maintaining the following programs and services for each contracted City:
1. All AB 939 Program Services as required by law, including but not limited to: Preparation and submittal of all required State diversion reporting and tracking;
2. Countywide public education and/or outreach;
3. Administration of the Recycling Market Development Zone;
4. Application for and administration of regional grants, including those for used oil recycling, beverage container recycling, used tire recycling, and tire enforcement;
5. Serve as staff to the Local Task Force on Solid Waste and Regional Solid Waste Planning Agency (Regional Agency);
6. Monitor proposed solid waste legislative and regulatory changes; and
7. Administration of the County’s Food Processing By-Product Program.
Household Hazardous Waste (HHW) Programs, including but not limited to:
1. Conducting a minimum of two (2) mobile HHW collection events annually for each Regional Agency City, with the exception of Ceres
2. Provide access to the permanent Household Hazardous Waste Facility for the collection of e-waste, used oil, oil filters, paints, pesticides, batteries, sharps, medications, and other miscellaneous household chemicals from Countywide residents;
3. Provide access to the permanent Household Hazardous Waste Facility for the collection of hazardous waste generated by qualified and approved Conditionally Exempt Small Quantity Generators’ Countywide; and
4. Countywide public education and/or outreach.
FISCAL IMPACT
The 2025 Solid Waste Rate Study accounts for a Base Year Rate tipping fee of $43.38 per ton, which includes a 5% annual adjustment cap on the total disposal rate. This ensures that the fees collected from garbage service customers are sufficient to meet the Franchise Haulers’ Tipping Fee Obligation. By negotiating as part of the Regional Agency, the City has the opportunity to secure a more favorable rate by committing to minimum tonnage levels delivered to the Fink Road Landfill. This collective commitment supports the County’s ability to offer the most cost-effective rate while ensuring stable revenue to meet its service obligations.
This increase in tipping fees was accounted for and included in the current Solid Waste Rate Study.
ATTACHMENTS
Attachment A: City Council Resolution 2025-XX, Approving the 2025 Regional Solid Waste Disposal Plan Memorandum of Understanding
Attachment B: Regional Solid Waste Disposal Plan Memorandum of Understanding
6.10.b
Packet Pg. 208 Attachment: Agenda item.Solid Waste Tipping Fees.MOU.6-17-25 (Adopt Resolution No. 2025-41 Approving the 2025 Regional Solid Waste City Council Agenda Report
TO:
FROM:
BY:
Mayor Clauzel and Members of the City Council
Fernando Ulloa, City Manager
Jeffrey Frye, Fire Chief
MEETING DATE: June 17, 2025
ITEM NO: 7.1
SUBJECT: Authorize Staff to abate Public Nuisance, by removing Weeds, Dirt, Rubbish, and/or Rank Growth pursuant to the provisions of Ordinance No. 243 and Ordinance No. 704, as defined in Chapter 6.16 of the Patterson Municipal Code-Property Maintenance; Authorize Staff to begin bid process utilizing licensed contractors. (Resolution No. 2025-37 Clean-Up Process)
RECOMMENDATION
Motion to Authorize Staff to abate Public Nuisance, by removing Weeds, Dirt, Rubbish, and/or Rank Growth as pursuant to the provisions of Ordinance No. 243 and Ordinance No.704, as defined in Chapter 6.16 of the Patterson Municipal Code. Authorize Staff to begin the bid process utilizing licensed contractors. (Resolution No. 2025-37 Clean-Up Process)
BACKGROUND
The abatement of Weeds, Dirt, Rubbish and/or Rank Growth is a process the City of Patterson Fire Department conducts annually, per Ordinance, in an effort to reduce the aforementioned which may endanger or injure, or be detrimental to, or which cause substantial diminution in the value of neighboring property or endanger or injure the welfare of the residents in the vicinity of such property, or which may become a fire hazard.
This process is conducted year-round, with greater emphasis placed on abating such nuisances between May and October, where hotter, dryer conditions create a greater fire danger and potential for ignition of said nuisances.
ANALYSIS
7.1 Packet Pg. 209
Based on weed abatement surveys and or inspections, formal notices have been issued for the identified properties and or parcels within City limits (see Exhibit “A”) in accordance with the City of Patterson Municipal Code, Chapter 6.16.050, which states:
6.16.050 Service of notice.
Such notices shall be given in the manner set forth in this section:
The director, or such other official as may be designated by the city council, shall cause a notice or notices to be mailed by United States mail, to the owner of the subject property as shown upon any city record, or upon the last equalized assessment roll or at his last known address, whichever he shall determine to be the best means of serving notice upon the actual owner. Additionally, if the subject property address and the subject property owner’s address are different, the director or other designated official shall cause a notice or notices to be mailed by United States mail to the property address. The failure of the owner to receive such notice shall not affect the power of the city or of its officers or employees to proceed as provided in this chapter.
Such notice shall be mailed not less than ten days prior to the date set for a hearing upon objections as provided in Section 6.16.060 of this chapter. (Ord. 704 § 1 (part), 2008:
Ord. 243 § 5, 1974).
A revised and updated list will be provided at the City Council Meeting.
Staff is requesting approval from the City Council for the abatement of weeds and or rank growth to reduce and or eliminate potential fire hazards. Once approved, Staff will obtain bids from licensed contractors for the removal and proceed with award of the contract to the lowest responsible bidder and bill costs occurred to the property owners in accordance with Patterson Municipal Code, Chapter 6.16.190.
FISCAL IMPACT
The recommended action would not directly result in an impact to the City’s funds, with the exception of staff time spent on surveying the properties. All costs incurred will be recouped by the City as per the Patterson Municipal Code, Chapter 6.16.190:
6.16.190 Assessment of costs against property-Lien.
The cost of abatement upon, or in front or rear, of each lot or parcel of land shall constitute a special assessment against that lot or parcel. After such assessment has been made and confirmed, it shall constitute a lien upon such lot or parcel for the amount of such assessment, until paid. (Ord. 704 § 1 (part), 2008: Ord. 243 § 16, 1974. Formerly
6.16.180).
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RESOLUTION NO. 2025-37
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PATTERSON,
DECLARING THE EXISTENCE OF A PUBLIC NUISANCE UNDER
ORDINANCE NOS. 243 AND 704
WHEREAS, the Fire Chief of the City of Patterson has reported weeds, rubbish, dirt, rank growth and/or mistletoe located and existing on properties in the City of Patterson in violation of Ordinance Nos. 243 and 704 of the City of Patterson, a description of said properties being hereto attached as Exhibit A; and
WHEREAS, the Fire Chief of the City of Patterson caused Notice to be mailed to the owner(s) of subject properties as in said ordinance provided, said notice giving notice to abate said nuisance and setting a time and place for hearing objections to the proposed abatement; and WHEREAS, said hearing, public comment/action item was held on the 17th day of June 2025 as in said Notice(s) provided; and
WHEREAS, no objections to the proposed abatement were received at said hearing.
WHEREAS, the City of Patterson has determined and certifies that the charges are either exempt from or in compliance with all the provision of Proposition 218, which was passed by the voters in November 1996. The City of Patterson has further determined the charges are in compliance with all laws pertaining to the levy of such charges.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson that said City Council finds that a condition exists with regard to the properties in said City which is dangerous to life, limb and property, and to the public health, safety, morals in that weeds, rubbish, dirt, rank growth and/or mistletoe are growing, located, and existing upon said properties in violation of Ordinance Nos. 243 and 704 of the City of Patterson, which endanger and may injure neighboring properties and endangers and may injure the welfare of residents in the vicinity of said properties, and which is a hazard; that of said properties hereto attached as Exhibit A.
The foregoing resolution was passed by the City Council at a regular meeting held on the 17th day of June 2025, by , who moved its adoption, which motion was duly seconded by
7.1.a
Packet Pg. 211 Attachment: Resolution No. 25-37 Fire Dept - Weed Abatement, Clean Up Process (Resolution No. 2025-37 Weed Abatements for June 17, 2025) 1 2
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, and the resolution adopted by the following roll call vote:
AYES:
NOES:
EXCUSED:
APPROVED:
_________________________________________
Michael Clauzel
Mayor of the City of Patterson
ATTEST:
______________________________________
Aracely Alegre
City Clerk of the City of Patterson
I hereby certify that the foregoing is a full, correct, and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, at a regular meeting held on the 17
th day of June 2025, and I further certify that said
resolution is in full force and effect and has never been rescinded or modified.
DATE:
________________________________
City Clerk of the City of Patterson
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Packet Pg. 212 Attachment: Resolution No. 25-37 Fire Dept - Weed Abatement, Clean Up Process (Resolution No. 2025-37 Weed Abatements for June 17, 2025) Exhibit A
SITE APN DATE NOTIFIED
1 0 E Las Palmas Ave., Patterson, CA 95363 048-054-043 May 23, 2025 2 420 S 3rd St., Patterson, CA 95363 131-006-016 May 23, 2025 3 0 Ward Avenue, Patterson, CA 95363 047-058-008 May 23, 2025 4 0 K Street, Patterson CA 95363 131-011-024 May 23, 2025 5 613 Olive Avenue, Patterson CA 95363 047-025-013 May 23, 2025 6 630 N. 4th Street, Patterson CA 95363 047-021-010 May 23, 2025 7 0 Rogers Road, Patterson, CA 95363 021-025-026 May 23, 2025 8 1181 N. 2nd Street, Patterson, CA 95363 047-058-008 May 23, 2025 9 175 Rogers Road, Patterson CA 95363 021-028-046 May 23, 2025 10 0 Rogers Rogers Road, Patterson CA 95363 021-028-051 May 23, 2025 11 0 Rogers Rogers Road, Patterson CA 95363 021-028-048 May 23, 2025
SITE APN DATE NOTIFIED
1 0 E Las Palmas Ave., Patterson, CA 95363 048-054-043 May 23, 2025
SITE APN DATE NOTIFIED
2 420 S 3rd St., Patterson, CA 95363 131-006-016 May 23, 2025
7.1.b
Packet Pg. 213 Attachment: Exhibit A Council Report June 17 2025 (Resolution No. 2025-37 Weed Abatements for June 17, 2025)
SITE APN DATE NOTIFIED
3 0 Ward Avenue, Patterson, CA 95363 047
-058-008 May 23, 2025
SITE APN DATE NOTIFIED
4 0 K Street, Patterson CA 95363 131
-011-024 May 23, 2025
SITE APN DATE NOTIFIED
5 613 Olive Avenue, Patterson CA 95363 047
-025-013 May 23, 2025
7.1.b
Packet Pg. 214 Attachment: Exhibit A Council Report June 17 2025 (Resolution No. 2025-37 Weed Abatements for June 17, 2025)
SITE APN DATE NOTIFIED
6 630 N. 4th Street, Patterson CA 95363 047-021-010 May 23, 2025
SITE APN DATE NOTIFIED
7 0 Rogers Road, Patterson, CA 95363 021-025-026 May 23, 2025
SITE APN DATE NOTIFIED
8 1181 N. 2nd Street, Patterson, CA 95363 047-058-008 May 23, 2025
7.1.b
Packet Pg. 215 Attachment: Exhibit A Council Report June 17 2025 (Resolution No. 2025-37 Weed Abatements for June 17, 2025)
SITE APN DATE NOTIFIED
9 175 Rogers Road, Patterson CA 95363 021-028-046 May 23, 2025
SITE APN DATE NOTIFIED
10 0 Rogers Rogers Road, Patterson CA 95363 021-028-051 May 23, 2025
SITE APN DATE NOTIFIED
11 0 Rogers Rogers Road, Patterson CA 95363 021-028-048 May 23, 2025
7.1.b
Packet Pg. 216 Attachment: Exhibit A Council Report June 17 2025 (Resolution No. 2025-37 Weed Abatements for June 17, 2025) City Council Agenda Report
TO:
FROM:
BY:
Mayor Clauzel and Members of the City Council
Fernando Ulloa, City Manager
Kevin Williams, Interim Finance Director
MEETING DATE: June 17, 2025
ITEM NO: 8.1
SUBJECT: Approve Resolution No. 2025-46 adopting General Fund and All Other Funds Budgets for the Fiscal Year 2025-26.
RECOMMENDATION
Motion to Approve Resolution No. 2025-26 adopting General Fund and All Other Funds Budgets for the Fiscal Year 2025-26.
BACKGROUND
A Budget Workshop was held on May 27, 2025, at which time the Proposed General Fund and All Other Funds Budget was reviewed with Council. Council was asked to provide staff direction on any requested changes and was informed that the General Fund and All Other Funds budget would be brought back to Council on June 17, 2025.
The City Council did not request any modification to adjust the Proposed General Fund, and All Other Funds Budget FY 2025-26 presented on May 27, 2025.
The City has approximately 56 Other Funds in addition to the General Fund and its various departments. Other Funds consists of Enterprise Funds (Water, Sewer, Garbage), Special Revenue Funds - Assessments (Landscape Maintenance Districts, Benefit Assessment Districts, Community Facilities Districts, etc.), Special Revenue Funds (Housing, Streets, Local Transportation Funds, Gas Tax, etc.), and Special Revenue Funds - Impact Fee (Community Facilities, Water, Sewer, Street, Public Safety, etc.).
ANALYSIS
Staff and City Manager have reviewed General Fund and All Other Funds revenue projections
8.1 Packet Pg. 217
and expenditures and are recommending the approval of Resolution No. 2025-xx adopting General Fund and All Other Funds Budgets for the Fiscal Year 2025-26.
FISCAL IMPACT
The total General Fund is expected to have $1,008,646 in available fund balance at the end of FY 2025-26 based on the budget.
The expenditure budget requested for approval in the FY 2025-26 for the General Fund and All Other Funds budgets is $90,952,466, including an expense budget of $75,508,935, and Transfers Out totaling $15,443,531.
Approval of Resolution 2025-46 will establish estimated revenues and appropriate expenditures for General Fund and All Other Funds such as Enterprise Funds (Water, Sewer, Garbage), Special Revenue Funds - Assessments (Landscape Maintenance Districts, Benefit Assessment Districts, Community Facilities Districts, etc.), Special Revenue Funds (Housing, Streets, Local Transportation Funds, Gas Tax, etc.), and Special Revenue Funds - Impact Fee (Community Facilities, Water, Sewer, Street, Public Safety, etc.).
ATTACHMENTS
1. Resolution No. 2025-46 Adopting the FY 2025-26 Budget and Appropriations Limit a. Exhibit A - Appropriations Limit Calculation
b. Exhibit B - Proceeds of Taxes Calculation
2. FY2025-26 Proposed Budget and Digital Budget Book Presentation
3. FY2025-26 Proposed Budget Book - File Copy
8.1 Packet Pg. 218
RESOLUTION NO. 2025-46
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PATTERSON, CALIFORNIA, ADOPTING THE GENERAL FUND
AND ALL OTHER FUNDS BUDGET AND APPROPRIATIONS
LIMIT FOR FISCAL YEAR 2025-2026
WHEREAS, on May 27, 2025 the City Manager, Interim Finance Director and City Staff submitted and presented to the Patterson City Council the proposed General Fund and All Other Funds Budget for Fiscal Year 2025-2026 commencing on July 1, 2025; and
WHEREAS, annually, the City of Patterson is required to prepare a statement of appropriations limit in compliance with Section XIIIB of the California Constitution and Section 7910 of the California Government Code; and WHEREAS, new price and population factors have been established for determining the City’s appropriation limit.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson approves as follows:
1. The budgeted expenditure appropriations for the General Fund and all Other Funds are hereby adopted as the final budget for Fiscal Year 2025-2026 in the amount of $90,952,466.
2. At any time during the fiscal year, Council may approve consent items that require budget amendment, and the approval of such items will be sufficient to allow the finance department the authority to amend the budgets according to the approved action(s).
3. The approved budgets for individual capital outlay projects and capital improvement projects remain as authorized until these projects are completed or canceled. Any unexpended authorized appropriation for each capital project, including related transfers, is automatically carried over from fiscal year to fiscal year until the funds of the individual capital project are expended or the capital project is canceled by the City Manager. Following the completion of the individual capital projects, the unexpended appropriation of each completed capital project shall be canceled, and the capital projects' funding sources shall be released from their unexpended funding commitment. Actual carryover budget amounts for capital improvement projects revenue and unspent appropriation from 2024-2025 shall be recalculated and updated to reflect balances as of June 30, 2025 and are hereby incorporated as part of the 2025-26 approved budget.
4. The approved budgets for individual grants remain as authorized appropriations for the individual grants until the grant is completed or expires. Any unexpended authorized appropriation for each grant and the corresponding revenue budget is automatically carried over from fiscal year to fiscal year until the funds of the individual grant are expended, the grant
8.1.a
Packet Pg. 219 Attachment: Resolution No 2025-46 Adopting Gen Fund and Other Funds and Appropriations Limit for FY 2025-2026 (Adopt Proposed Budget expires, or the grant is canceled by the City Manager. Grant funds received and appropriated and any remaining unspent appropriation actual carryover budget amounts from 2024-25 shall be recalculated and updated to reflect balances as of June 30, 2025 and hereby incorporated as part of the 2025-26 approved budget.
5. The City Council hereby authorizes the Finance Director to advance from Pooled Cash funds to cover expenditures, for which revenues will be received at a later date.
6. At the end of Fiscal Year 2024-25, certain purchase orders exist as outstanding encumbrances representing contractual obligations of previously budgeted funds. In addition, certain amounts have been included in the Fiscal Year 2024-25 budget related to Mid-Year or one-time allocations for specific projects and services but remain unspent. Outstanding encumbrances and unspent Mid-Year and one-time budget allocations may be carried forward to Fiscal Year 2025-26 upon review by the Finance Director and approval of the City Manager.
7. Estimated carryover balances as of June 30, 2025 shall be recalculated when actuals are determined and appropriations from estimated carryover balances will be updated to reflect actual amounts. In addition, the Finance Director may reduce expenditure budgets if revenues are insufficient to cover related expenditures.
8. The City Manager or City Manager's designee is authorized to make transfers of budget appropriations between classifications and activities within a fund to purchase such items and services needed to accomplish those purposes set forth in the Budget document and to insure the efficient and effective administration of City services.
9. State Law requires that an Appropriations Limit be adopted annually by the City Council. Article XIII 8 of the California constitution which places certain restrictions on appropriations made by local governments and restrictions are applicable to appropriations that met the definition of "Proceeds of Taxes". The law allows the option to select the factors to be used to calculate the Annual Appropriations Limit. For one of the factors the City must select between: (A) the change in the State per capita income; or (8) the change in the assessed valuation of local nonresidential construction, and the City has selected the change in the State per capita income. The appropriations subject to limitation in Fiscal Year 2025-26 shall be as set forth on and as calculated on Exhibit "A" and Exhibit “B”attached hereto and made a part hereof with the following conditions for the calculation:
a. The calculated appropriation limit for fiscal year 2025-26 is $80,639,025. The total appropriations subject to limitation is $22,791,054.
b. The price factor used is the percentage change in California per capita personal income over the prior year, or 6.44%;
c. the population factor used is the percentage change in the County of Stanislaus population over the prior year, or 0.55%.
8.1.a
Packet Pg. 220 Attachment: Resolution No 2025-46 Adopting Gen Fund and Other Funds and Appropriations Limit for FY 2025-2026 (Adopt Proposed Budget
10.This resolution shall be effective immediately upon adoption but shall be operative as of July 1, 2025.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Patterson, held on the 17
th day of June 2025 by , who moved its
adoption, which motion was duly seconded by and the resolution adopted by the following roll call vote:
AYES:
NOES:
EXCUSED:
APPROVED:
___________________________
Michael Clauzel
Mayor of the City of Patterson
ATTEST:
____________________________
Aracely Alegre
City Clerk of the City of Patterson
I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, held on the 17th day of June 2025, and I further certify that said resolution is in full force and effect and has never been rescinded or modified.
DATED:
______________________________________
City Clerk of the City of Patterson
8.1.a
Packet Pg. 221 Attachment: Resolution No 2025-46 Adopting Gen Fund and Other Funds and Appropriations Limit for FY 2025-2026 (Adopt Proposed Budget Exhibit A
City of Patterson
Appropriations Limit Calculation
Fiscal Year 2025-26
I. Calculation of Appropriations Limit: Amount
Fiscal Year 2024-25 Appropriations Limit $75,466,859
a. CPI Factor (change in California per capita income) 1.0644 * b. Population Factor (Change in County population) 1.0039 * Change Factor (a. x b.) 1.0685
Fiscal Year 2025-26 Appropriations Limit $80,639,025
II. Calculation of appropriations subject to the Appropriations Limit:
Fiscal Year 2025-26 Budgeted General Fund Revenue $27,461,844 Less: Non-proceeds of taxes ($4,670,790)
Total FY 2025-26 appropriations subject to the Appropriations Limit: $22,791,054 Remaining Capacity $57,847,971
The City of Patterson, in compliance with Article XIII-B of the California Constitution (Proposition 4, which was passed in 1979) and Section 7910 of the California Government Code, hereby establishes the City of Patterson’s Appropriation Limit for the Fiscal Year of 2025-26 to be $80,639,025.
The Appropriations Limitation imposed by Propositions 4 and 11 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The limit is based on the actual appropriations during the 1978-79 fiscal year (base year established by Proposition 13) and is increase each year using the growth of population and inflation. The restricted revenue are those defined as “proceeds of taxes”. This means that even though an agency may collect a large amount of tax, it can not appropriate more than the established limit. Problems can arise when there is a strong flow of tax revenue and the population and/or inflation figures remain constant (or even go down). In this situation, an agency will be required to return the excess tax proceeds.
The City of Patterson’s limit is $80,639,025 while the proceeds of taxes (appropriations subject to limit) amounted to $22,791,054.
8.1.b
Packet Pg. 222 Attachment: Appropriation FY26_ Calc Exhibit A (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) CITY OF PATTERSON Exhibit B
Proceeds of Taxes Calculation
Fiscal Year 2025-26
Proceeds of taxes
Non-proceeds of taxes
Total revenue
Operating Revenue:
100-000-5001 Property Tax - Current Secured 5,222,477 5,222,477 100-000-5002 Property Tax - Current Unsecured 280,190 280,190 100-000-5006 Property Tax - Supplemental 25,000 25,000
100-000-5007 Property Tax - Miscellaneous 919 919
100-000-5010 Real Estate Transfer Tax 110,000 110,000
100-000-5020 Sales & Use Tax 12,524,009 12,524,009
100-000-5021 Sales & Use Tax-PubSaf (Prop172) 87,990 87,990 100-000-5025 Transient Occupancy Tax (TOT) 285,151 285,151 100-000-5030 Franchise Fees 255,000 255,000
100-000-5180 Cannabis Pilot Program 78,639 78,639
Total Taxes 18,869,375 - 18,869,375
100-000-5100 Business License 146,299 146,299
100-000-5102 CASp Program Fee 4,000 4,000
100-000-5150 Building Permit - Residential 376,830 376,830 100-000-5151 Building Permit - Commercial 1,383,923 1,383,923 100-000-5158 Abandoned Prop Registration 80 80
100-000-5160 Plan Check 919,550 919,550
100-000-5170 Encroachment Permit 6,000 6,000
100-000-5190 Other Licenses & Permits 2,250 2,250
Total License & Permits 150,299 2,688,633 2,838,932
100-000-5200 Off-Highway License Fee -
100-000-5202 Motor Vehicle In-lieu 3,373,643 3,373,643
100-000-5206 FHA In-lieu 1,300 1,300
100-000-5208 Homeowner Property Tax Relief 31,500 31,500 100-000-5260 Abandoned Vehicle 12,000 12,000
100-000-5270 COPS - AB 3229 SLESF 175,000 175,000
100-000-5280 State Mandated Cost Reimb 15,000 15,000
100-000-5281 National Recreation Park Grant 180,000 180,000 100-000-5285 Fire District Reimbursement 559,313 559,313 100-000-5298 Prop 68 Grant - State 310,000 310,000
Total Inter-Governmental 3,406,443 1,251,313 4,657,756
U:\Budget\Appropriation-GANN Limit\2025-26\Appropriation FY26_ Calc Exhibit A & B 6/5/20256:02 PM
8.1.c
Packet Pg. 223 Attachment: Appropriation FY26_ Calc Exhibit B (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) CITY OF PATTERSON Exhibit B
Proceeds of Taxes Calculation
Fiscal Year 2025-26
Proceeds of taxes
Non-proceeds of taxes
Total revenue
100-000-5300 Administration Fee 50,000 50,000
100-000-5305 Return Check Charge 2,500 2,500
100-000-5306 Credit Check Fee 30 30
100-000-5326 Senior Center Reservation Fee 5,000 5,000
100-000-5327 Walnut Grove Facility Fees 1,000 1,000
100-000-5328 Sports Complex Facility Fees 13,000 13,000 100-000-5329 Accident Reports 5,000 5,000
100-000-5365 Weed & Mistletoe Abatement 2,500 2,500
100-000-5380 Fire Inspections 5,000 5,000
100-000-5381 Fire Plan Review 1,000 1,000
100-000-5382 Fire Permits 60,000 60,000
100-000-5383 Fire Other 3,500 3,500
100-000-5384 Charging Station Revenue 1,250 1,250
Total Charges for Services - 149,780 149,780
100-000-5405 Tiny Tots 14,570 14,570
100-000-5415 Contract Programs 15,000 15,000
100-000-5427 Youth Basketball 27,300 27,300
100-000-5420 Youth Action Committee 5,000 5,000
100-000-5429 Youth Volleyball 6,500 6,500
100-000-5430 Youth Soccer 30,600 30,600
100-000-5450 Adult Sports 4,000 4,000
100-000-5455 Community Programs - -
100-000-5460 Farm to Fork Revenue 7,000 7,000
100-000-5473 Youth Commission/Development 600 600
100-000-5472 School Reimbursement Pool Heating - -
100-000-5482 Swim Lessons 40,000 40,000
100-000-5483 Open Swim Fees 34,000 34,000
100-000-5484 Swim Team Revenue 11,500 11,500
100-000-5488 Concession Stand 12,000 12,000
100-000-5489 Day Camp 50,850 50,850
100-000-5490 Recreation Reimb - Training - -
100-000-5493 Teen Programs 1,000 1,000
100-000-5499 Jr. Leader 855 855
Total Recreation - 262,775 262,775
100-000-5500 Fines - Parking 40,000 40,000
100-000-5501 Fines - Traffic/Booking Fees 20,000 20,000 100-000-5502 Fines - Cannabis 6,000 6,000
100-000-5506 Forfeiture - Stored Vehicle 25,000 25,000
100-000-5520 Code Enforcement 5,000 5,000
Total Fines & Forfeitures - 96,000 96,000
100-000-5789 Grading Permit 2,500 2,500
100-000-5790 Miscellaneous Revenue 40,000 40,000
100-000-5792 Miscellaneous Rev- Recreation 4,500 4,500
100-000-5793 CPR/First Aid Revenue 500 500
100-000-5801 Salary Reimbursement - Fire Dept 100,000 100,000 Total Investments/Other - 147,500 147,500
TOTAL REVENUE-FUND 100 22,426,117 4,596,000 27,022,117
Percentage of Total 82.99% 17.01% 100.00%
100-000-5600 Interest Income 364,937 74,790 439,727
22,791,054 4,670,790 27,461,844
U:\Budget\Appropriation-GANN Limit\2025-26\Appropriation FY26_ Calc Exhibit A & B 6/5/20256:02 PM
8.1.c
Packet Pg. 224 Attachment: Appropriation FY26_ Calc Exhibit B (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) 1 General Fund and All Other
Funds
Proposed Budget
Budget Adoption
June 17, 2025
CITY OF PATTERSON
FY 2025-26
8.1.d
Packet Pg. 225 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt Budget Presentation Outline
2 Updates from Budget Workshop
New Request Summary
City Wide Budget Summary
Major Fund Summaries
New Digital Budget Book
8.1.d
Packet Pg. 226 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt Updates from Budget
Workshop
Ø General Fund – Corrected FY25 Budgeted Transfers – Net Benefit to General Fund of approximately $400,000.
Ø Sewer Funds – Correct Debt Service. Additional Expenditures in the amount of $64,000
Ø Water Funds - Correct Debt Service. Additional Expenditures in the amount of $88,000.
3 8.1.d
Packet Pg. 227 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt New Requests
4 8.1.d
Packet Pg. 228 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt General Fund
15%
LMDs
6%
BADs
5%
CFD 2013-1
8%
CFD 2018-02
9%
Garbage
7%
Sewer
15%
Water
35%
Percentage of New Requests by Funding Source FY25-26
General Fund
LMDs
BADs
CFD 2013-1
CFD 2018-02
CFD 2018-01
CFD 2003-1
Gas Tax
General Government Impact Fee
Street Improvement Impact Fee
Garbage
Sewer
5 3,463,877.00
1,449,185.00
832,171.19
-
500,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
3,000,000.00
3,500,000.00
4,000,000.00
1 Non CIP New Requests
FY 2023-24 FY 2024-25 FY 2025-26
8.1.d
Packet Pg. 229 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt City Wide Review
8.1.d
Packet Pg. 230 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt General Fund Review
8.1.d
Packet Pg. 231 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt General Fund Budget FY 2025-26
City Reserve Level
8 10,773,221
12,747,902 13,306,033
15,943,678 16,435,646
14,314,680
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
2023-24 2024-25 2025-26
Actual Adjusted Budget Adopted
General Fund Reserve Level
Operating Reserve Requirement - 5 months of Operating Expenditures Total Fund Balance Available (Emergency Contingency plus Adjusted Unassigned Fund Balance)
8.1.d
Packet Pg. 232 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt CFD 2003-1 Fund Review
8.1.d
Packet Pg. 233 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt Enterprise Funds Review
- Garbage
10 8.1.d
Packet Pg. 234 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt Enterprise Funds Review
- Sewer
11 8.1.d
Packet Pg. 235 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt Enterprise Funds Review
- Water
12 8.1.d
Packet Pg. 236 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt Happy To Announce the City’s
First Digital Budget Book!
üThe Digital Budget Book can be found on the City’s Website here! 13 8.1.d
Packet Pg. 237 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt Questions?
OPEN DISCUSSION
14 8.1.d
Packet Pg. 238 Attachment: FY 2026 General Fund and All Other Funds Proposed Budget Adoption 6.17.2025 (Adopt C
ityofPatterson
Fiscal Year2025-2026Annual Budget
8.1.e
Packet Pg. 239 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26)
TABLE OF CONTENTS
City Council3
Resolution4
Introduction8
Transmittal Letter9
History of the City 16
Mission, Vision, Values 17
Strategic Plan 2024 - 2028 18
Basis of Budgeting 19
Demographics 20
Organizational Structure 25
Account Number Description 26
City Wide Summary 28
City Wide Revenue and Expenditures 29
Personnel Changes 42
Departments Summary 47
Administration 48
Community Development 53
Engineering Department 56
Finance Department 59
Fire Department 61
Police Department 64
Public Works Department 67
Recreation and Community Services Department 92
Funds Overview 95
General Fund 98
CFD 2003-1 (Fire Station #52) 118
Garbage Enterprise Fund 127
Sewer Enterprise Fund 137
Water Enterprise Fund 148
Special District Funds 160
Impact Fee Funds 174
Street Funds 183
Other Special Revenue Funds 191
Custodial Funds 198
Capital Improvement Program 207
One Year Plan 209
Appendix 212
Glossary 213
8.1.e
Packet Pg. 240 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) City Council
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 3
8.1.e
Packet Pg. 241 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) RESOLUTION NO. 2025-xx
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PATTERSON, CALIFORNIA, ADOPTING
THE GENERAL FUND AND ALL OTHER FUNDS BUDGET AND APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025-2026
WHEREAS, on May 27, 2025 the City Manager, Interim Finance Director and City Staff submitted and presented to the Patterson City Council the proposed General Fund and All Other Funds Budget for Fiscal Year 2025-2026 commencing on July 1, 2025; and
WHEREAS, annually, the City of Patterson is required to prepare a statement of appropriations limit in compliance with Section XIIIB of the California Constitution and Section 7910 of the California Government Code; and
WHEREAS, new price and population factors have been established for determining the City’s appropriation limit.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson approves as follows:
1. The budgeted expenditure appropriations for the General Fund and all Other Funds are hereby adopted as the final budget for Fiscal Year 2025-2026 in the amount of $90,952,466.
2. At any time during the fiscal year, Council may approve consent items that require budget amendment, and the approval of such items will be sufficient to allow the finance department the authority to amend the budgets according to the approved action(s).
3. The approved budgets for individual capital outlay projects and capital improvement projects remain as authorized until these projects are completed or canceled. Any unexpended authorized appropriation for each capital project, including related transfers, is automatically carried over from fiscal year to fiscal year until the funds of the individual capital project are expended or the capital project is canceled by the City Manager. Following the completion of the individual capital projects, the unexpended appropriation of each completed capital project shall be canceled, and the capital projects' funding sources shall be released from their unexpended funding commitment. Actual carryover budget amounts for capital improvement projects revenue and unspent appropriation from 2024-2025 shall be recalculated and updated to reflect balances as of June 30, 2025 and are hereby incorporated as part of the 2025-26 approved budget.
4. The approved budgets for individual grants remain as authorized appropriations for the individual grants until the grant is completed or expires. Any unexpended authorized appropriation for each grant and the corresponding revenue budget is automatically carried over from fiscal year to fiscal year until the funds of the individual grant are expended, the grant expires, or the grant is canceled by the City Manager. Grant funds received and appropriated and any remaining unspent appropriation actual carryover budget amounts from 2024-25 shall be recalculated and updated to reflect balances as of June 30, 2025 and hereby incorporated as part of the 2025-26 approved budget.
5. The City Council hereby authorizes the Finance Director to advance from Pooled Cash funds to cover expenditures, for which revenues will be received at a later date.
6. At the end of Fiscal Year 2024-25, certain purchase orders exist as outstanding encumbrances representing contractual obligations of previously budgeted funds. In addition, certain amounts have been included in the Fiscal Year 2024-25 budget related to Mid-Year or one-time allocations for specific projects and services but remain unspent. Outstanding encumbrances and unspent Mid-Year and one-time budget allocations may be carried forward to Fiscal Year 2025-26 upon review by the Finance Director and approval of the City Manager.
7. Estimated carryover balances as of June 30, 2025 shall be recalculated when actuals are determined and appropriations from estimated carryover balances will be updated to reflect actual amounts. In addition, the Finance Resolution
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 4
8.1.e
Packet Pg. 242 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Director may reduce expenditure budgets if revenues are insufficient to cover related expenditures.
8. The City Manager or City Manager's designee is authorized to make transfers of budget appropriations between classifications and activities within a fund to purchase such items and services needed to accomplish those purposes set forth in the Budget document and to insure the efficient and effective administration of City services.
9. State Law requires that an Appropriations Limit be adopted annually by the City Council. Article XIII 8 of the California constitution which places certain restrictions on appropriations made by local governments and restrictions are applicable to appropriations that met the definition of "Proceeds of Taxes". The law allows the option to select the factors to be used to calculate the Annual Appropriations Limit. For one of the factors the City must select between:
(A) the change in the State per capita income; or (8) the change in the assessed valuation of local nonresidential construction, and the City has selected the change in the State per capita income. The appropriations subject to limitation in Fiscal Year 2025-26 shall be as set forth on and as calculated on Exhibit "A" and Exhibit “B”attached hereto and made a part hereof with the following conditions for the calculation:
10. a.
1. a. The calculated appropriation limit for fiscal year 2025-26 is $80,639,025. The total appropriations subject to limitation is $22,791,054.
b. The price factor used is the percentage change in California per capita personal income over the prior year, or 6.44%;
c. the population factor used is the percentage change in the County of Stanislaus population over the prior year, or 0.55%.
11. This resolution shall be effective immediately upon adoption but shall be operative as of July 1, 2025.
PASSED, APPROVED AND ADOPTED this 17 day of June 2025, by the City Council of the City of Patterson in the State of California by the following vote:
AYES:
NOES:
EXCUSED:
APPROVED:
__________________________________________
Michael Clauzel, Mayor
th
Resolution
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 5
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Packet Pg. 243 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) City of Patterson
ATTEST:
__________________________________________
Aracely Alegre, City Clerk
City of Patterson
I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, held on the 20 day of th
Resolution
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 6
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Packet Pg. 244 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) August 2024, and I further certify that said resolution is in full force and effect and has never been rescinded or modified.
DATED:
______________________________________
City Clerk of the City of Patterson
Resolution
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 7
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Packet Pg. 245 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Introduction
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 8
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Packet Pg. 246 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) City of Patterson
Fiscal Year 2025-26
Proposed Budget
City Manager's Message
Honorable Mayor Clauzel, Members of the City Council, and Citizens of Patterson:
I am pleased to submit the City Manager's Budget for 2025-26 for your review, consideration, and adoption for the fiscal year beginning July 1, 2025.
Guided by the Strategic Plan adopted in 2024, this budget reflects the city’s continued commitment to the five key goals:
Economic Development; Community Livability and Quality of Life; Community Amenities, Infrastructure, and the Built Environment; Financial Stability; and Efficient and Effective Government. These goals serve as the foundation for our decision-making and resource allocation, ensuring that our initiatives are both forward-thinking and responsive to the needs of our community.
The budget is intended to reflect the vision of the Mayor and City Council and their commitment to maintain the excellent services our community expects and deserves; representing the city’s fiscally responsible and accountable financial plan for the upcoming fiscal year; providing a transparent, comprehensive statement of the city’s organization, operations, projected revenues and estimated expenditures; and serves as a strategic tool in communicating, implementing and monitoring City Council direction related to city operations.
The total budget for FY 2024-25 is $117 million, including $48.6 million for the General Fund, $36 million for Enterprise funds and $32.4 million for other funds and capital improvement projects. The total budget also includes $39.9 million in interfund transfers.
This year’s budget is focused on supporting economic growth and maintaining high-quality services amid continued inflationary pressures and modest recovery in sales tax revenues following a 15.3% decline in FY 2024-25. While we anticipate only a minor increase in sales tax revenue for FY 2025-26, we remain committed to delivering essential services and investing in our community’s future.
Due to revenue constraints, the city has taken a conservative approach to staffing, limiting new full-time and part-time positions and holding several vacant positions throughout departments until mid-year evaluations of our revenues were evaluated. Our current workforce consists of 161 full-time employees, augmented by 168.5 part-time positions. Rather than expanding staff, we are investing in the development and strategic deployment of our existing workforce to better meet the evolving needs of our residents and businesses, supporting our Strategic Plan goal of Efficient and Effective Government.
Through the implementation of the Citywide Software Needs Master Plan, we are increasing transparency, streamlining operations, and improving responsiveness. These efforts support more efficient service delivery and cultivate stronger community engagement through modern, technology-driven solutions.
As we continue to monitor the stabilization of our local economy, we remain mindful of rising operational costs amid stagnant or declining revenues. Like many public agencies across the state, we are actively addressing the growing burden of unfunded state mandates, including the Chromium-6 guidelines, by analyzing their impacts and exploring strategies to mitigate their effects. While the city remains in a strong position, we recognize the importance of staying committed to developing sustainable solutions and identifying potential funding opportunities to support long-term resilience, supporting our Strategic Plan goal of Financial Stability.
Transmittal Letter
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 9
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Packet Pg. 247 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Several major projects are progressing that reflect our commitment to infrastructure, public safety, and long-term sustainability, in line with our Strategic Plan:
The I-5/Sperry interchange project is now in the final stages of Plans, Specifications, and Estimate (PS&E) phase. The design of the PS&E is projected to be completed by the Fall of 2025 and is expected to begin construction in 2026 pending necessary funding from potential grants, earmarks, Measure L, and Traffic Impact Fees. This project supports both Economic Development and Infrastructure goals.
The Patterson Public Safety Center design plans have been completed. This is a high-priority project and needed to house our growing public safety services divisions. Construction for the Public Safety Center will be completed in phases to accommodate funding as the city continues to aggressively seek out grants that are applicable to the center, progressing towards our Strategic Plan goals of Community Livability and Quality of Life and Efficient and Effective Government.
Staff will continue to take a conservative approach to budgeting to ensure long-term financial sustainability, which remains a cornerstone of Patterson’s financial objectives. With this approach to budgeting, along with clear direction from the Mayor and City Council, we are confident in our ability to provide meaningful community enhancement in the years ahead.
ECONOMIC CONDITION, OUTLOOK, AND ACTIVITY
The city has seen strong economic growth over the last several years. As the economy continues to be a bit of a decline for FY25-26, the City of Patterson remains focused on several new businesses interested in the City of Patterson in our business parks over the last year. Factors that will impact our economic strength are the online sales, which, in some instances, do not provide the city with a “point-of-sale” taxable nexus, as well as other distribution centers opening in nearby cities that will dilute the sales from our distribution centers. Patterson benefits from a more diverse revenue structure including Measure L, the ½ cents transaction and use tax over 25 years, and SB1 revenue The city’s water, sewer, and garbage rates have been completed to provide the necessary services for the public. These user fee rates for garbage are scheduled for City Council’s approval at the June 17, 2025 council meeting. If approved by City Council, the appropriate user fees will provide the services needed. It is critical to provide stable enterprise funding to provide a high level of infrastructure maintenance and services in these areas.
Our budget provides for a continuation of high levels of service, capital improvement projects provided by grants and Capital Facility fees, and continued funds to further improve the city and maintain public safety staffing, and new programs to enhance community quality of life for our residents.
CURRENT YEAR'S BUDGET
The following factors were taken into consideration during the preparation of the City’s budget for the Fiscal Year 2025-26.
The expected development in commercial and residential developments will contribute to revenue sources such as building permits, property tax and sales tax.
The availability of both Federal/State grants and State Revolving Fund Loan (SRF).
California’s minimum wage will increased to $16.50 per hour for all employers on January 1, 2025, which is up $0.50 from the 2024 rate of $16.00.
The accumulation of Measure L revenue provides the funding source for the street capital projects that are carefully planned to begin upon completion of various underground capital pipeline projects.
During the Water rate study, the city incorporated the five-year long range capital improvement plan. The city will begin WM-6B replacement of water mains and service lines on the southside of the old town, WM-6A replacement of water mains and service lines in the downtown commercial area projects to enhance and improve the quality of our community’s sewer infrastructure, and continue with WM-19B water meter replacement project of changing out 6,500 meters and 1,000 meter boxes.
Transmittal Letter
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 10
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Packet Pg. 248 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26)
BUDGET HEADLINES
Continued progression toward fulfilling the priorities of our Strategic Plan.
Continue leveraging technology to improve efficiency and service delivery, driven by the recommendations of the Citywide Software Needs Assessment Master Plan.
Continued application processes for grant opportunities to fund expenditures, public safety, technology infrastructures, lost revenues, and park’s renovation projects.
Continue Downtown Revitalization and Master Planning for continued economic recovery and provide the framework for a vibrant downtown.
ANALYSIS
The key elements of the city’s budget are summarized below but are described in much detail in the later sections of the adopted budget.
GENERAL FUND REVENUE
General Fund revenues in the FY 2025-26 budget are $28.4 million, excluding transfers In, which is an increase from the prior year by $2.6 million primarily due to a slight increase in sales tax and property taxes. The major revenues in the General Fund come from Property Tax and Sales Tax shown in the chart below.
GENERAL FUND EXPENDITURES
General Fund expenditures in the FY 2025-26 budget are $34.3 million, excluding transfers out, and is a $3.4 million increase from the prior year amount of $30.9 million, primarily due to the implementation of the citywide Cost Application Transmittal Letter
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 11
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Packet Pg. 249 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Plan. As is common with local government agencies that service the community, our costs are primarily labor-related, as shown in the chart below.
GENERAL FUND RESERVE LEVEL
The city’s adopted budget maintains General Fund reserve in FY 2025-26. It is important to note that the city’s ability to maintain the General Fund operating budget reserve was accomplished through both federal and state grant revenues covering costs otherwise funded by the General Fund. Additionally, there is an understanding that the underspending of expenditures (budget savings) is expected each fiscal year due to vacant positions and not all budgeted appropriations being used.
Transmittal Letter
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 12
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Packet Pg. 250 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26)
ENTERPRISE FUND REVENUE AND EXPENSES
The city’s three enterprise utility funds (Water, Sewer and Garbage) are funded by the rates charged to customers. A rate study for each of the utilities is performed every 5 years, with rates modifications developed for the 5-year period. The rates are designed to comply with Article 13D of the California Constitution and to a) recover the city’s cost of providing water, sewer or garbage services, and b) allocate costs in proportion to the cost for serving each customer class.
As illustrated below, Enterprise Fund total revenues and transfers in budgeted for FY 2025-26 are projected at $26.4 million and expenditures and transfers out are projected $29.2 million. The difference between the revenue and expense budgets will be covered through the use of Fund Balance carried forward from FY 2024-25.
Transmittal Letter
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 13
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Packet Pg. 251 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26)
APPROPRIATIONS LIMIT
The city’s appropriations limit for this budget cycle has been prepared in accordance with uniform guidelines. The appropriations limit imposed by Propositions 4 and 111 creates a restriction on the amount of “proceeds from taxes” which can be appropriated in any fiscal year. The limit is based upon actual appropriations during Fiscal Year 1978/79 and has been adjusted each year using population changes and inflation indexes.
The appropriations limit of $80,639,025 for Fiscal Year 2025-26 is significantly greater than the actual appropriations of $22,791,054 subject to the limit for this year. Therefore, it appears that the city will not exceed its appropriations limit in the foreseeable future.
Patterson’s Next Chapter
As Patterson continues to monitor our economic growth, the city will strive to maintain public safety and provide excellent service to our Patterson residents.
The future of the City of Patterson’s economic stability, while experiencing a minor increase in sales tax for FY25-26, promises to maintain stability and increase over time. With new marketing strategies and materials, we continue to attract more businesses (commercial and industrial) to provide continued economic growth in our city.
Transmittal Letter
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 14
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Packet Pg. 252 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) On behalf of the talented and dedicated team of city employees I have the privilege of leading, I want to thank the Mayor and Council for their stewardship throughout these times. With the implementation of this budget, we will find ourselves in a stable position. From this point of stability, we can be honest with the citizens about the level of service we can provide and support a level of predictability for city staff.
Respectfully submitted,
Fernando Ulloa
City Manager
Transmittal Letter
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 15
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Packet Pg. 253 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) History of the City
Residents of Patterson take great pride in the historical roots of their community. The history of Patterson begins with the measuring of the Rancho Del Puerto and the subsequent grant of the land to Mariano and Pedro Hernandez on January 30, 1844, by Manuel Micheltoreno, then Governor of California.
This Mexican Land Grant was for acreage stretching east of present-day Highway 33 to the San Joaquin River. The northern boundary was Del Puerto Creek and the southern boundary was just south of present-day Marshall Road.
Samuel G. Reed and Ruben S. Wade made claim to the land on January 7, 1855. A patent encompassing the land grant was signed by President Abraham Lincoln. Reed and Wade received title to 13,340 acres on August 15, 1864. Reed and Wade then sold the grant to J. O. Eldredge on June 18, 1866, for $5,000. Mr. Eldredge held the title for only two months before selling it to John D. Patterson on August 14, 1866, for $5,400.
John D. Patterson purchased additional land, and upon his death on March 7, 1902, a total of 18,462 acres were willed to Thomas W. Patterson and William W. Patterson, his estate executors, and other heirs. The land was sold to the Patterson Ranch Company on May 16, 1908, for the sum of $540,000 cash gold coin.
Thomas W. Patterson subdivided the land into ranches of various sizes and plotted the design of the town of Patterson.
Determined to make Patterson different from most, he modeled his town after the cities of Washington, D.C. and Paris, France, using a series of circles and radiating streets. Major streets were planted with palms, eucalyptus and sycamore trees.
The Incorporation
The Patterson Colony map was filed with the Stanislaus County Recorder’s Office on December 13, 1909. Sales of the ranch properties and city lots commenced. Patterson was the third city in Stanislaus County to be incorporated on December 22, 1919.
Current Day
In a Metropolitan Statistical Area, the City of Patterson is at the heart of the San Joaquin Valley and our vibrant city offers residents a safe, diverse, and friendly community rich in heritage. Patterson has a resident population of approximately 25,000 and is located 45 miles southeast of Livermore and part of the Modesto Metropolitan Statistical Area. Patterson is known as the “Apricot Capital of the World.”
Patterson is a rural, small town surrounded by agricultural land and has grown immensely during the past decade.
Agriculture and industrial warehousing are the city’s primary economy, with an array of fruits and vegetables playing an important role in it's history.
Today, Patterson continues to take pride in its rich heritage while promoting balanced growth in a well-planned community. New neighborhoods blend well with the historical homes of Patterson’s past. Commercial and industrial growth also meet design guidelines which enhance our community.
History of the City
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 16
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Packet Pg. 254 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Mission, Vision, Values
Mission
Provide excellent city services that help our community members thrive. We strive to ensure public safety, encourage economic opportunities, collaborate on expanding educational innovations, advance healthcare access, modernize our infrastructure, offer outstanding amenities, and cultivate a welcoming community for our families.
Vision
Patterson is a friendly, safe, and vibrant city that embraces its small-town spirit while fostering sustainable growth.
Values
Accountable
We are honest, professional, and reliable. We take responsibility for our actions and communicate openly with each other and the community.
Collaborative
Our team is our strength. We are intentional in our communications and understand that working together empowers our alignment and leveraging each other’s perspectives.
Community-Centered
We are dedicated to engaging with our community, seeking their input on key decisions, and fostering strong partnerships with our stakeholders to provide outstanding public service to our families and visitors.
Future Forward
Our commitment to the future drives us to constantly explore innovative solutions that guarantee the city's financial and environmental sustainability while meeting the current and future needs of our community.
Mission, Vision, Values
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 17
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Packet Pg. 255 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Strategic Plan 2024 - 2028
The City of Patterson has adopted its Strategic Plan for 2024-2028, providing a roadmap for our future over the next five years. This plan builds on previous efforts and outlines key priorities to enhance economic growth, community well-being, infrastructure, financial stability, and government efficiency.
This plan serves as a guiding document to ensure that the city’s leadership and staff continue making informed decisions that align with the evolving needs of the community.
Strategic Plan 2024 - 2028
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 18
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Packet Pg. 256 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Basis of Budgeting
The city maintains budgetary controls in order to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City Council. The city maintains an encumbrance accounting system to provide management with information regarding obligations against appropriations. Budgetary compliance is based on expenditures during the period (U.S. GAAP), rather than expenditures and encumbrances (non-GAAP). Because appropriations lapse on June 30th, encumbrances outstanding on June 30th are disclosed in the notes to the financial statements. Appropriations for the fiscal year will provide authority to complete those transactions.
The city is required by its municipal code to adopt an annual budget on or before June 30th for the ensuing fiscal year.
From the effective date of the budget, the amounts become the "annual appropriated budget".
Budgeting Process
The following procedures are performed by the city in establishing the budgetary data reflected in the financial statements:
1. The Finance Director submits a proposed budget by June 30th of each year to City Council. The operating budget includes proposed expenditures and the means of financing them.
2. Public hearings are conducted to obtain taxpayers' comments.
3. The appropriated budget is prepared by funds, departments, and divisions. Each department head may make transfers of appropriation within their department. Transfers of appropriations between departments require the approval of the City Manager. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the fund level.
4. The budget is legally adopted through the passage of a council resolution.
5. The City Council may amend the budget by resolution during the fiscal year. The City Manager may transfer appropriations from one program, activity, or object to another within the same fund. All appropriations lapse at the end of the fiscal year to the extent they have not been expended. Capital project and grant funds are based on a project time frame, rather than a fiscal year "operating" time frame, appropriating unused appropriations from year to year until project completion.
6. A budget review is presented to the City Council by the City Manager mid-year and approved additions or changes are legally adopted through a council resolution.
7. Formal budgetary integration is employed as a management control device during the year for the general fund, special revenue funds, and the capital project funds.
8. Budgets for the general, special revenue, and capital project funds are adopted on a basis consistent with the United States' generally accepted accounting principles.
9. The city did not adopt a budget for the following fund: CDBG HA Loan Special Revenue Fund.
Basis of Budgeting
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 19
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Packet Pg. 257 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Demographics
Population
TOTAL POPULATION
24,306
2.65%
vs. 2022
GROWTH RANK
23 out of 503 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
DAYTIME POPULATION
21,429
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 5k
10k
15k
20k
25k
30k
Demographics
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 20
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Packet Pg. 258 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26)
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates 2K
2K
2K
2K
2K
3K
4K
3K
969
1K
1K
600
408
<5
5-9
10-14
15-19
20-24
25-34
35-44
45-54
55-59
60-64
65-74
75-84
>85
0 1K
2K
3K
4K
5K
Demographics
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 21
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Packet Pg. 259 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Household
TOTAL HOUSEHOLDS
6,403
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. 27%
higher than state average
25%
higher than state average
-48%
lower than state average
-51%
lower than state average
* Data Source: American Community Survey 5-year estimates Family Households
62%
Married Couples
62%
Singles
12%
Senior Living Alone
6%
Demographics
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 22
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Packet Pg. 260 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Economic
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
11%
-42.54%
lower than state average
Median income
$93,542
-2.90%
lower than state average
Below $25,000
11%
-11.00%
lower than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
Demographics
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 23
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Packet Pg. 261 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Housing
2023 MEDIAN HOME VALUE
$427,400
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS
RENTERS
Patterson State Avg.
26%
Rent
74%
Own
44%
Rent
56%
Own
* Data Source: 2023 US Census
Bureau, American Community
Survey. Home value data
includes all types of owneroccupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
150K
200K
250K
300K
350K
400K
450K
0 63
1K
1K
1K
149
116
25 81
181
111
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 200 400 600 800 1K 1K 1K 2K
Demographics
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 24
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Packet Pg. 262 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Organizational Structure
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 25
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Packet Pg. 263 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) A
ccountNumberDescription
Account Number Description
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 26
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Packet Pg. 264 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Account Number Description
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 27
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Packet Pg. 265 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) City Wide Budget Summary
The goal of the Ccty’s annual budget is to provide a plan that allocates resources to meet the needs and desires of Patterson’s residents. It balances city revenues and costs with community priorities and requirements. In preparing the FY 2025-26 budget, city staff reviewed the FY 2025-26 budget and estimated the expenditures and revenues anticipated for the year. The city’s 2024-2028 Strategic Plan is an integral part of the budget planning and development process.
The FY 2025-26 appropriations total approximately $91 million, including $15 million in transfers between funds and additional appropriations for capital improvements in the amount of $3 million. This reflects an overall decrease of $87 million dollars from the adjusted FY 2024-25 budget. The change is linked to the decrease in transfers for fund deficits as well as the reduction of new capital improvement costs.
City Wide Summary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 28
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Packet Pg. 266 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) City Wide Revenue and Expenditures
Revenue Summary
Historical Revenues Across Revenue Grouping
Revenue Actual Revenue Budgeted
FY2024 FY2025 FY2026
0 $50M
$100M
$150M
$200M
$250M
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 29
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Packet Pg. 267 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
FY26 Revenues by Fund
General Fund $35,235,022 36.34%
Water $8,565,512 8.84%
Sewer Fund $6,922,752 7.14%
WPFA CFD 2001-1 $5,849,206 6.03%
Garbage Fund $5,248,942 5.41%
PPFA 2023 WPFA Revenue
Refunding Bonds
$4,521,357 4.66%
CFD 2003-1 Public Safety $3,953,216 4.08%
Water Impact Fee $3,300,427 3.40%
Water Capital Fund $3,000,939 3.10%
CFD 2005-1 West Patterson
Business Park
$1,605,264 1.66%
Community Facility Impact Fee $1,489,547 1.54%
Gas Tax $1,427,738 1.47%
Developer Housing In-Lieu $1,328,666 1.37%
CFD 2018-01 VOP Infrastructure $1,257,470 1.30%
PPFA Water Authority Bonds $1,197,859 1.24%
General Government Impact
Fund
$1,171,790 1.21%
Street Improvement Impact Fee $973,387 1.00%
Public Safety Impact Fee $957,026 0.99%
PPFA Sewer Authority Fund $847,745 0.87%
LMD - Walker Ranch $780,622 0.81%
LMD - Patterson Gardens $758,804 0.78%
Benefit Assessment Districts
(BAD)
$695,715 0.72%
HR Reassessment Dist.-Local
Obligation Bonds
$649,921 0.67%
Sewer Capital Fund $643,672 0.66%
PPFA 2013 HR Authority Bonds $577,154 0.60%
Patterson Gardens Fire
Assessment Dist.
$568,510 0.59%
LMD - Keystone Pacific Business
Park
$416,988 0.43%
CFD 2015-1 Arambel - KDN $337,117 0.35%
Aquatic Center Construction $273,465 0.28%
CFD 2018-02 VOP Maintenanace $261,502 0.27%
CFD 2013-1 $259,734 0.27%
96.9M
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 30
8.1.e
Packet Pg. 268 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Bond Administrative Fees $250,997 0.26%
LMD - Heartland Ranch $206,578 0.21%
Measure L $205,141 0.21%
General Fund Reserve $152,100 0.16%
LMD - Sutter Pointe $148,487 0.15%
Downtown Redevelopment
Assistance
$143,847 0.15%
LMD - Keystone Annex -
McShane
$140,667 0.15%
Streets Projects Fund $118,988 0.12%
CFD 2015-2 Arambel - KDN
Public Safety
$106,697 0.11%
CFD 2022 Public Safety $84,547 0.09%
American Rescue Relief Fund
(ARPA)
$78,948 0.08%
Stormdrain Impact Fee $59,832 0.06%
LMD - Heartland Ranch Overlay $20,854 0.02%
Sewer Impact Fee $19,448 0.02%
LMD - Miraggio $17,149 0.02%
LMD - Patterson Estates I/III/IV $12,965 0.01%
HUD Home $10,532 0.01%
Master - Development Plan $10,085 0.01%
CDBG Home Ownership
Program
$9,144 0.01%
Housing Program $8,997 0.01%
LMD - Shirepark Estates $8,816 0.01%
CSA #15 Assessment Districts $8,741 0.01%
Delta Mendota Stormdrain Fee $7,033 0.01%
Local Transportation Fund (LTF) $6,704 0.01%
Future Water Acquisition $6,169 0.01%
Downtown Revitalization $5,133 0.01%
LMD - Walnut Square $4,365 0.00%
LMD - Kinshire Estates $3,943 0.00%
Local Transportation Fund (LTF) -
None Motorized fund
$3,642 0.00%
Westside Drainage Study $2,651 0.00%
Parkland In-Lieu Fee $2,366 0.00%
Heartland Ranch Infrastructure $1,857 0.00%
Beautification Committee $1,617 0.00%
LMD - Country Hollow $1,218 0.00%
Neighborhood Stabilization
Program (NSP)
$720 0.00%
Self - Insurance Reserve $298 0.00%
Asset Forfeiture $173 0.00%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Fund $31,478,329.89 $35,235,022.32 11.93%
General Fund Reserve $8,131,194.00 $152,100.00 -98.13%
Bond Administrative Fees $239,750.41 $250,996.81 4.69%
American Rescue Relief
Fund (ARPA)
$1,482,906.26 $78,948.00 -94.68%
Revenues by Fund
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 31
8.1.e
Packet Pg. 269 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Self - Insurance Reserve $180.64 $298.00 64.97%
Master - Development Plan $5,108.34 $10,085.00 97.42%
LMD - Country Hollow $47,561.00 $1,218.00 -97.44%
LMD - Heartland Ranch $178,297.00 $206,578.00 15.86%
LMD - Heartland Ranch
Overlay
$17,080.00 $20,853.79 22.09%
LMD - Kinshire Estates $3,225.00 $3,943.00 22.26%
LMD - Patterson Estates
I/III/IV
$11,891.00 $12,965.00 9.03%
LMD - Shirepark Estates $8,154.00 $8,816.00 8.12%
LMD - Walnut Square $181,699.00 $4,365.00 -97.60%
LMD - Miraggio $11,250.00 $17,149.00 52.44%
LMD - Sutter Pointe $284,084.27 $148,487.00 -47.73%
LMD - Walker Ranch $747,936.00 $780,622.00 4.37%
LMD - Patterson Gardens $709,417.00 $758,804.00 6.96%
LMD - Keystone Pacific
Business Park
$1,019,397.53 $416,988.00 -59.09%
LMD - Keystone Annex -
McShane
$172,383.15 $140,667.00 -18.40%
Benefit Assessment Districts
(BAD)
$698,465.56 $695,715.00 -0.39%
CSA #15 Assessment
Districts
$15,259.68 $8,741.00 -42.72%
CFD 2013-1 $238,052.01 $259,733.59 9.11%
CFD 2018-02 VOP
Maintenanace
$236,511.61 $261,502.49 10.57%
CFD 2018-01 VOP
Infrastructure
$617,499.92 $1,257,470.22 103.64%
CFD 2022 Public Safety $84,547.00 $84,547.00 0.00%
CFD 2015-2 Arambel - KDN
Public Safety
$103,903.24 $106,697.00 2.69%
Patterson Gardens Fire
Assessment Dist.
$555,907.76 $568,509.54 2.27%
CFD 2003-1 Public Safety $8,989,354.47 $3,953,216.00 -56.02% CFD 2005-1 West Patterson
Business Park
$1,291,793.84 $1,605,264.00 24.27%
CFD 2015-1 Arambel - KDN $336,621.28 $337,117.00 0.15%
HR Reassessment Dist.-
Local Obligation Bonds
$647,131.77 $649,921.43 0.43%
PPFA 2013 HR Authority
Bonds
$526,825.88 $577,154.02 9.55%
WPFA CFD 2001-1 $5,751,439.36 $5,849,206.00 1.70%
PPFA 2023 WPFA Revenue
Refunding Bonds
$5,462,634.17 $4,521,357.22 -17.23%
Beautification Committee $978.60 $1,617.00 65.24%
Housing Program $5,443.38 $8,997.00 65.28%
Federal Housing and Urban
Development Grant (HUD)
$255,733.00 - -100.00%
CDBG Home Ownership
Program
$6,082.42 $9,144.00 50.33%
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 32
8.1.e
Packet Pg. 270 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
HUD Home $14,629.76 $10,532.00 -28.01%
Neighborhood Stabilization
Program (NSP)
$473.40 $720.00 52.09%
Asset Forfeiture $105.10 $173.00 64.61%
Gas Tax $1,316,178.94 $1,427,738.00 8.48%
Local Transportation Fund
(LTF)
$196,778.96 $6,704.00 -96.59%
Streets Projects Fund $14,016,970.35 $118,988.00 -99.15% Local Transportation Fund
(LTF) - None Motorized fund
$2,208.60 $3,642.00 64.90%
Measure L $1,218,816.52 $205,141.00 -83.17%
Developer Housing In-Lieu $1,228,032.48 $1,328,666.00 8.19% Community Facility Impact
Fee
$909,753.82 $1,489,547.00 63.73%
General Government Impact
Fund
$405,101.18 $1,171,790.00 189.26%
Public Safety Impact Fee $342,736.44 $957,026.00 179.23% Parkland In-Lieu Fee $1,446.20 $2,366.00 63.60%
Street Improvement Impact
Fee
$1,024,141.60 $973,387.00 -4.96%
Water Impact Fee $8,081,660.96 $3,300,427.00 -59.16%
Stormdrain Impact Fee $130,121.34 $59,832.00 -54.02%
Sewer Impact Fee $44,008.52 $19,448.00 -55.81%
Delta Mendota Stormdrain
Fee
$4,255.22 $7,033.00 65.28%
Westside Drainage Study $1,603.98 $2,651.00 65.28%
Downtown Redevelopment
Assistance
$80,319.30 $143,847.00 79.09%
Aquatic Center Construction $107,994.10 $273,465.00 153.22% Future Water Acquisition $3,631.98 $6,169.00 69.85%
Garbage Fund $4,603,216.72 $5,248,942.00 14.03%
Sewer Fund $8,180,699.67 $6,922,751.60 -15.38%
Sewer Capital Fund $18,579,030.76 $643,672.00 -96.54%
PPFA Sewer Authority Fund $225,104.80 $847,745.00 276.60% Water $10,683,264.62 $8,565,512.45 -19.82%
Water Capital Fund $6,568,461.68 $3,000,939.00 -54.31%
PPFA Water Authority
Bonds
$2,452,865.19 $1,197,859.00 -51.16%
Heartland Ranch
Infrastructure
$1,123.94 $1,857.00 65.22%
Downtown Revitalization - $5,133.00 -
Total Revenues $150,978,765.57 $96,948,518.48 -35.79%
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 33
8.1.e
Packet Pg. 271 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund Summary
Custodial Fund General Fund Enterprise Fund
Special Revenue Fund Capital Projects Fund Public Safety Fund Debt Clearing Fund
FY26 Revenues by Fund Summary
General Fund $35,727,450 36.85%
Enterprise Fund $26,427,421 27.26%
Custodial Fund $14,797,490 15.26%
Capital Projects Fund $8,406,194 8.67%
Special Revenue Fund $7,636,747 7.88%
Public Safety Fund $3,953,216 4.08%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Fund $41,337,469.54 $35,727,450.13 -13.57%
Special Revenue Fund $23,589,057.30 $7,636,747.41 -67.63% Custodial Fund $14,633,946.22 $14,797,489.89 1.12%
Public Safety Fund $8,989,354.47 $3,953,216.00 -56.02%
Capital Projects Fund $11,136,294.60 $8,406,194.00 -24.52% Enterprise Fund $51,292,643.44 $26,427,421.05 -48.48%
Total Revenues $150,978,765.57 $96,948,518.48 -35.79%
$166M
$151M
$97M
FY2024 FY2025 FY2026
0 $50M
$100M
$150M
$200M
96.9M
Revenues by Fund Summary
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 34
8.1.e
Packet Pg. 272 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Revenue Grouping
Other Transfers In Current Services Charges
Property Tax Sales Tax Interest Income
Other governmental Licenses and Permits Proceed from issuance of debt Franchise Tax Other Tax Federal grant and subsidies
Fines and Forfeitures Proceed from sale of assets
FY26 Revenues by Revenue Grouping
Current Services Charges $22,806,220 23.52%
Other $17,054,416 17.59%
Transfers In $15,443,440 15.93%
Property Tax $14,501,628 14.96%
Sales Tax $12,611,999 13.01%
Interest Income $8,369,126 8.63%
Licenses and Permits $2,916,071 3.01%
Other governmental $2,563,638 2.64%
Franchise Tax $299,530 0.31%
Other Tax $286,451 0.30%
Fines and Forfeitures $96,000 0.10%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Property Tax $13,829,348.00 $14,501,628.00 4.86%
Sales Tax $12,249,058.00 $12,611,999.00 2.96%
Other Tax $286,451.00 $286,451.00 0.00%
$166M
$151M
$97M
FY2024 FY2025 FY2026
0 $50M
$100M
$150M
$200M
96.9M
Revenues by Revenue Grouping
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 35
8.1.e
Packet Pg. 273 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Franchise Tax $299,530.00 $299,530.00 0.00%
Licenses and Permits $1,794,632.96 $2,916,070.62 62.49% Current Services Charges $20,901,730.62 $22,806,219.66 9.11% Other $27,514,298.47 $17,054,416.48 -38.02%
Other governmental $6,533,027.62 $2,563,637.63 -60.76%
Fines and Forfeitures $96,000.00 $96,000.00 0.00%
Interest Income $5,791,783.22 $8,369,126.48 44.50%
Transfers In $61,682,905.68 $15,443,439.61 -74.96%
Total Revenues $150,978,765.57 $96,948,518.48 -35.79%
Expenditure Summary
Historical Expenditures Across Account Summary
Expenses Actual Expenses Budgeted
FY2024 FY2025 FY2026
0 $50M
$100M
$150M
$200M
$250M
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 36
8.1.e
Packet Pg. 274 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Fund
FY26 Expenditures by Fund
General Fund $35,999,889 39.58%
Water $10,402,478 11.44%
Sewer Fund $9,654,292 10.61%
WPFA CFD 2001-1 $7,115,903 7.82%
Garbage Fund $5,329,226 5.86%
PPFA 2023 WPFA Revenue
Refunding Bonds
$5,017,593 5.52%
CFD 2003-1 Public Safety $4,046,792 4.45%
Water Capital Fund $2,453,000 2.70%
Measure L $1,203,402 1.32%
PPFA Water Authority Bonds $1,187,664 1.31%
LMD - Walker Ranch $913,005 1.00%
CFD 2005-1 West Patterson
Business Park
$874,317 0.96%
LMD - Patterson Gardens $780,686 0.86%
Benefit Assessment Districts
(BAD)
$679,587 0.75%
HR Reassessment Dist.-Local
Obligation Bonds
$640,472 0.70%
Patterson Gardens Fire
Assessment Dist.
$626,109 0.69%
PPFA 2013 HR Authority Bonds $603,953 0.66%
Gas Tax $433,000 0.48%
LMD - Keystone Pacific Business
Park
$431,963 0.47%
CFD 2018-02 VOP Maintenanace $339,029 0.37%
CFD 2015-1 Arambel - KDN $307,389 0.34%
CFD 2018-01 VOP Infrastructure $277,380 0.30%
General Government Impact
Fund
$269,938 0.30%
PPFA Sewer Authority Fund $218,595 0.24%
LMD - Heartland Ranch $200,910 0.22%
Bond Administrative Fees $164,543 0.18%
LMD - Keystone Annex -
McShane
$146,963 0.16%
CFD 2013-1 $138,322 0.15%
LMD - Sutter Pointe $124,162 0.14%
91M
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 37
8.1.e
Packet Pg. 275 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) CFD 2015-2 Arambel - KDN
Public Safety
$84,975 0.09%
CFD 2022 Public Safety $84,547 0.09%
American Rescue Relief Fund
(ARPA)
$78,948 0.09%
LMD - Miraggio $27,483 0.03%
LMD - Heartland Ranch Overlay $23,068 0.03%
Stormdrain Impact Fee $21,001 0.02%
CSA #15 Assessment Districts $14,127 0.02%
LMD - Patterson Estates I/III/IV $11,964 0.01%
LMD - Shirepark Estates $9,016 0.01%
LMD - Walnut Square $4,365 0.00%
Streets Projects Fund $3,997 0.00%
LMD - Kinshire Estates $3,895 0.00%
Beautification Committee $3,300 0.00%
LMD - Country Hollow $1,218 0.00%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Fund $50,062,520.26 $35,999,889.15 -28.09%
Bond Administrative Fees $166,963.75 $164,543.38 -1.45% American Rescue Relief
Fund (ARPA)
$3,416,731.30 $78,948.00 -97.69%
LMD - Country Hollow $1,303.00 $1,217.58 -6.56%
LMD - Heartland Ranch $649,928.93 $200,909.98 -69.09%
LMD - Heartland Ranch
Overlay
$72,328.60 $23,068.14 -68.11%
LMD - Kinshire Estates $18,082.72 $3,895.18 -78.46%
LMD - Patterson Estates
I/III/IV
$38,244.15 $11,964.28 -68.72%
LMD - Shirepark Estates $24,971.98 $9,015.74 -63.90%
LMD - Walnut Square $3,873.00 $4,365.07 12.71%
LMD - Miraggio $29,986.76 $27,483.35 -8.35%
LMD - Sutter Pointe $179,221.00 $124,161.77 -30.72%
LMD - Walker Ranch $970,773.24 $913,004.91 -5.95%
LMD - Patterson Gardens $713,533.74 $780,685.65 9.41%
LMD - Keystone Pacific
Business Park
$359,063.00 $431,963.04 20.30%
LMD - Keystone Annex -
McShane
$87,485.15 $146,962.97 67.99%
Benefit Assessment Districts
(BAD)
$2,991,744.29 $679,586.91 -77.28%
CSA #15 Assessment
Districts
$12,650.00 $14,127.00 11.68%
CFD 2013-1 $73,658.25 $138,322.05 87.79%
CFD 2018-02 VOP
Maintenanace
$226,159.50 $339,029.43 49.91%
CFD 2018-01 VOP
Infrastructure
$9,417,718.76 $277,379.51 -97.05%
CFD 2022 Public Safety $87,458.08 $84,547.00 -3.33%
CFD 2015-2 Arambel - KDN
Public Safety
$195,311.00 $84,975.00 -56.49%
Expenditures by Fund
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 38
8.1.e
Packet Pg. 276 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Patterson Gardens Fire
Assessment Dist.
$901,781.00 $626,109.00 -30.57%
CFD 2003-1 Public Safety $4,641,742.19 $4,046,792.10 -12.82% CFD 2005-1 West Patterson
Business Park
$8,992,765.70 $874,317.09 -90.28%
CFD 2015-1 Arambel - KDN $315,433.00 $307,388.50 -2.55% HR Reassessment Dist.-
Local Obligation Bonds
$587,920.00 $640,472.02 8.94%
PPFA 2013 HR Authority
Bonds
$605,279.88 $603,953.23 -0.22%
WPFA CFD 2001-1 $7,560,129.08 $7,115,903.35 -5.88%
PPFA 2023 WPFA Revenue
Refunding Bonds
$5,169,830.60 $5,017,592.50 -2.94%
Beautification Committee $3,300.00 $3,300.00 0.00%
Federal Housing and Urban
Development Grant (HUD)
$123,872.50 - -100.00%
Gas Tax $2,009,551.57 $433,000.00 -78.45%
Local Transportation Fund
(LTF)
$92,676.87 - -100.00%
Streets Projects Fund $10,221,805.28 $3,997.00 -99.96%
Local Transportation Fund
(LTF) - None Motorized fund
$186,522.02 - -100.00%
Measure L $3,031,782.86 $1,203,402.00 -60.31%
Community Facility Impact
Fee
$55,783.18 - -100.00%
General Government Impact
Fund
$359,066.15 $269,937.95 -24.82%
Parkland In-Lieu Fee $63.00 - -100.00%
Street Improvement Impact
Fee
$938,026.20 - -100.00%
Water Impact Fee $2,654,000.00 - -100.00%
Stormdrain Impact Fee $277,091.08 $21,001.00 -92.42%
Sewer Impact Fee $252,074.00 - -100.00%
Garbage Fund $4,956,072.01 $5,329,225.61 7.53%
Sewer Fund $9,846,264.57 $9,654,292.02 -1.95%
Sewer Capital Fund $18,090,111.11 - -100.00%
PPFA Sewer Authority Fund $960,799.86 $218,594.75 -77.25% Water $13,874,204.18 $10,402,478.44 -25.02%
Water Capital Fund $10,325,974.43 $2,453,000.00 -76.24% PPFA Water Authority
Bonds
$1,192,164.31 $1,187,664.31 -0.38%
Total Expenditures $178,025,797.09 $90,952,465.96 -48.91% City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 39
8.1.e
Packet Pg. 277 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Fund Summary
Historical Expenditures by Fund Summary
Custodial Fund Enterprise Fund General Fund
Special Revenue Fund Public Safety Fund Capital Projects Fund Debt Clearing Fund
FY26 Expenditures by Fund Summary
General Fund $36,243,381 39.85%
Enterprise Fund $29,245,255 32.15%
Custodial Fund $14,837,006 16.31%
Special Revenue Fund $6,289,093 6.91%
Public Safety Fund $4,046,792 4.45%
Capital Projects Fund $290,939 0.32%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Fund $53,646,215.31 $36,243,380.53 -32.44%
Special Revenue Fund $23,307,068.49 $6,289,093.05 -73.02% Custodial Fund $32,649,077.02 $14,837,006.20 -54.56%
Public Safety Fund $4,641,742.19 $4,046,792.10 -12.82%
Capital Projects Fund $4,536,103.61 $290,938.95 -93.59% Enterprise Fund $59,245,590.47 $29,245,255.13 -50.64%
Total Expenditures $178,025,797.09 $90,952,465.96 -48.91% $207M
$178M
$91M
FY2024 FY2025 FY2026
0 $100M
$200M
$300M
91M
Expenditures by Fund Summary
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 40
8.1.e
Packet Pg. 278 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account Summary
Historical Expenditures by Account Summary
Transfer Out Debt Service Salary & Benefits
Maintenance & Operations Capital Outlay
FY26 Expenditures by Account Summary
Salary & Benefits $28,952,738 31.83%
Maintenance & Operations $25,180,538 27.69%
Transfer Out $15,348,960 16.88%
Debt Service $15,173,323 16.68%
Capital Outlay $6,296,908 6.92%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salary & Benefits $27,417,670.18 $28,952,738.27 5.60%
Maintenance & Operations $25,875,051.16 $25,180,537.56 -2.68% Capital Outlay $48,155,902.60 $6,296,907.95 -86.92%
Debt Service $15,079,708.84 $15,173,322.59 0.62%
Transfer Out $61,497,464.31 $15,348,959.59 -75.04%
Total Expenditures $178,025,797.09 $90,952,465.96 -48.91% $207M
$178M
$91M
FY2024 FY2025 FY2026
0 $100M
$200M
$300M
91M
Expenditures by Account Summary
City Wide Revenue and Expenditures
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 41
8.1.e
Packet Pg. 279 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) P
ersonnel Changes
Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 42
8.1.e
Packet Pg. 280 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 43
8.1.e
Packet Pg. 281 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 44
8.1.e
Packet Pg. 282 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 45
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Packet Pg. 283 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 46
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Packet Pg. 284 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Departments Summary
The City of Patterson is committed to delivering high-quality services that meet the needs of residents, businesses, and visitors. City operations are carried out through several departments, each responsible for specific programs and functions that support the city's strategic goals and day-to-day operations.
These departments work collaboratively to provide core services such as public safety, infrastructure maintenance, community development, parks and recreation, financial management, and administrative support. Each plays a vital role in maintaining the health, safety, and livability of the community.
The following section includes detailed budget information, department narratives, organizational charts, and key responsibilities for each department. This overview is intended to provide transparency and insight into how city resources are allocated and managed across the organization.
Organizational Structure
Departments Summary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 47
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Packet Pg. 285 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Administration Department
Mission Statement
The Administration Department strives to operate a cost-efficient, customer service-oriented department whose actions are transparent to our residents, resulting in cooperative relationships and providing quality results for a government that effectively serves the City of Patterson. The city’s professional departments, managed under the City Manager, aim to provide support, guidance, communication, and leadership to ensure that quality municipal services are provided to the members of our community.
Department Description
The Administration Department is the general government function of the City of Patterson and its entities. This section covers six operating components:
City Council
City Manager's Office
City Attorney
City Clerk
Human Resources
Information Technology
Administration
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 48
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Packet Pg. 286 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
($)
Administration Department
Expenditures
$$$333,,,222111444,,,555444777
$$$777555555,,,222000111
$$$444333,,,000000000
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
Administration Department by
Fund
General Fund (Budgeted) (100.00%)
Garbage Fund (Budgeted) (0.00%)
Sewer Fund (Budgeted) (0.00%)
Water (Budgeted) (0.00%)
Administration
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 49
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Packet Pg. 287 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments & Goals
Recent Accomplishments
Administration Department
Successfully completed the City of Patterson Strategic Plan and provided a balanced budget for 2024/2025 to the City Council.
Actively promoted city development, attracting several new businesses.
Our efforts in digital engagement led to a significant increase in social media presence, with Facebook followers rising by 31% and Instagram followers by 90%.
Established the city's online presence across Facebook, Instagram, and LinkedIn platforms to foster transparency and communication.
Continued its successful partnership with the Patterson Joint Unified School District, coordinating growth at Centennial Park and providing summer job opportunities, and partnered with the Patterson-Westley Chamber of Commerce to host annual fall and spring job fairs.
Assisted our less fortunate homeless residents.
City Clerk's Office
Implemented a web-based electronic filing system (Netfile) to ensure compliance with Ethics Certification and AntiHarassment Training for City Council members, and Board, Commission, and Committee members.
Enhanced inclusiveness during City Council meetings, an AI-based language interpretation tool was introduced, offering services in over 50 languages.
Strengthening legislative transparency and governance by implementing new in-person training initiatives for the Brown Act and developing comprehensive handbooks for City Council, Board, Commission, and Committee members.
Efficiently processed 223 public records requests, releasing 347 documents.
Code Enforcement Division
Demonstrated its commitment to public health and safety by creating a High-Performance Leadership Plan and completing the International City/County Management Association (ICMA) Professional Development Academy.
Collaborated with the leadership team to strategize and present top organizational priorities to the city's Executive Team.
Operational improvements included hiring new staff, Code Enforcement Officer I, a Graffiti Abatement Technician, and a Temporary Administrative Assistant, and purchasing a new truck for operations.
Successfully served initial vehicle abatement warrants and developed comprehensive handbooks and manuals, including those for Administrative Assistant, Graffiti Abatement, Code Enforcement Policies and Procedures, and an Unhoused and Enforcement Guide.
Hired a part-time Administrative Assistant to improve staffing.
Effectively managed 659 opened, 553 closed, and 137 active code enforcement cases.
Human Resources & Risk Management Division
Conducted key recruitments across multiple departments.
Information Technology Division
Completed a citywide technology assessment and master plan, providing key insights and recommendations for enhancing efficiency and supporting community growth.
Bolstered the city's cybersecurity posture through multiple initiatives and a comprehensive analysis of security practices and policy.
Administration
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 50
8.1.e
Packet Pg. 288 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Updated and modernized the official city website, significantly enhancing accuracy, uniformity, and community access.
Current Year Goals
Administration Department
Begin implementing Strategic Plan goals and strategies, including continued progress on the Public Safety Center.
Coordinate with our new Public Safety and Downtown Revitalization committees to enhance public safety and create a comprehensive downtown revitalization plan. Key initiatives include completing the Downtown master plan, beginning construction of Wayfinding Signs to enhance visibility, and attracting professional consultants to finalize the design of Centennial Park.
Implement design guidelines to standardize city documents and marketing materials.
Continue to strengthen city departments to improve customer service and public transparency.
Continue efforts to revitalize North and South Parks by applying for applicable grants and continuing to work with the Stanislaus Homeless Alliance to decrease the homeless population.
We are committed to continually improving citywide customer service.
City Clerk's Office
Continue updating the web-based council agenda and minutes system (Granicus) to further improve public service.
Code Enforcement Division
Collaborate with Patterson Joint Unified School District to hire students from the Summer Intern Program.
Continued collaboration and enforcement actions with internal and external agencies for community beautification.
Continue collaborative efforts to address emerging issues through new ordinances, codes, or amendments.
Human Resources & Risk Management
Prepare for and engage in successor contract negotiations with various employee associations.
Continue implementing progressive recruitment strategies to attract qualified staff, foster an environment that encourages career development, and provide ongoing training to city employees in compliance with state and federal regulations.
Information Technology Division
Implement a technology governance process to ensure strategic and efficient technology investments.
Enhance information security policies and practices to protect sensitive city data and ensure service reliability.
Partner with city departments to leverage IT for streamlined operations and improved service delivery.
Future Goals
Administration Department
Provide innovative tools to attract more businesses to the downtown area and enhance transparency through new multimedia tools and platforms.
Continue streamlining all departments to enhance efficiencies, including permitting processes, and continue implementing the updated Strategic Plan through approved action plans.
Continuing to develop the Administration Department to provide comprehensive resources for employees and meet all state and federal requirements.
City Clerk's Office
Dedicated to enhancing transparency, accessibility, and civic engagement through key strategic initiatives. This includes implementing and upgrading the city's electronic document and records management system by Administration
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 51
8.1.e
Packet Pg. 289 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) transitioning to Laserfiche Cloud, which will streamline record-keeping and enable public access to digital records.
In election years, the office will host Election Informational Workshops to educate potential candidates on the electoral process and regulations.
Code Enforcement Division
Assure compliance with SB 296 and Penal Code 829.7 by establishing Code Enforcement Officer Safety Standards for our jurisdiction.
Apply for and secure Code Enforcement grants to support personnel, equipment, and officer training.
Work closely with IT to obtain a comprehensive software solution designed to streamline and automate various municipal services, and continue to enhance transparency, efficiency, and communication regarding code enforcement matters and other city services.
Human Resources & Risk Management
Researching various strategic plan goals. As part of this effort, we intend to conduct an employee engagement survey to gather valuable insights and feedback from employees on the city's communication, transparency, training efforts, and career development.
Explore various options to implement an employee mentoring program which will pair new staff with seasoned employee mentors.
Implement a training and development program designed specifically for supervisors and managers.
Develop a career development plan aligned with the annual employee evaluation, which will set professional development goals for employees to prepare them for future growth opportunities.
Implement a policy aimed at enhancing efficiency and streamlining operations by eliminating redundant tasks and functions within the city.
Information Technology
Continue efforts for data retention and access to enhance government transparency and efficiency.
Administration
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 52
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Packet Pg. 290 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Community Development Department
Mission Statement
The mission of the Community Development Department is to enhance the quality of life in Patterson by striving to improve its physical appearance, ensure safe, sound, and accessible construction, housing opportunities, and promote the local economy in terms of employment opportunities and retail diversification.
Department Description
The Community Development Department performs a variety of services intended to protect, maintain, and develop an attractive, safe, and healthy community and a vibrant and diverse economy. Responsibilities include project analysis for property development and use review. It is staff to the Council, Planning Commission, Downtown Revitalization Committee, and Economic Strategic Commission on planning matters. The department is responsible for the creation and implementation of an economic development strategy with an emphasis on business attraction, retention, and expansion, in addition to addressing retail leakage. It is responsible for the maintenance and implementation of the General Plan through the administration of the Zoning Code, Subdivision Map Act, and Municipal Ordinances. The department is also responsible for complying with and implementing the California Environmental Quality Act (CEQA), which, on a projectby-project basis, may require a variety of special studies such as traffic, biological, and cultural resources. The department is also responsible for the procurement and administration of various grants, such as HOME and Community Development Block (CDBG) grants. Other activities include case processing of various applications such as home occupation use permits, conditional use permits, and variances. It also coordinates architectural preservation matters with particular emphasis on projects located within the Historic Downtown Commercial District.
The primary function of the Building Division is to protect the lives and safety of the residents and visitors of the City of Patterson and enhance the quality of life, housing, economic prosperity, and job creation citywide. Through a timely, cooperative, and transparent process, the division advises, guides, and assists customers to achieve compliance with the Building, Zoning, Plumbing, Mechanical, Electrical, Disabled Access, Energy & Green codes, and local and State laws to build safe, good, and efficient structures.
Community Development
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 53
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Packet Pg. 291 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
($)
Community Development
Department Expenditures
$$$111,,,999444111,,,444666111
$$$444999999,,,555444222
$$$333,,,555000000
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
Community Development
Department by Fund
General Fund (Budgeted) (100.00%)
Garbage Fund (Budgeted) (0.00%)
Sewer Fund (Budgeted) (0.00%)
Water (Budgeted) (0.00%)
Community Development
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 54
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Packet Pg. 292 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Recent Accomplishments
Presented and facilitated the City Council’s adoption of the Downtown Master Plan, and developed plans for the Downtown / Plaza circle lighting project
Facilitated updated impact fees to align with infrastructure and service master plans Preliminary approval was provided to the Delta Marketplace Master Plan Collaborated regularly with the Patterson Westley Chamber of Commerce and supported multiple new businesses and grand openings
Received an "Award of Merit" from the American Planning Association (APA) for the Downtown Master Plan Safavieh, the city’s most prominent new development, continued vertical construction on its 820,000-sq-ft distribution facility during FY 24/25, with tenant improvements currently underway and completion likely this summer/fall
The Building Division and other staff celebrated the completion and grand openings of multiple new / remodeled buildings, including Oak Harbor Freight (distribution), Popeye’s (fast-food), Apricot Veterinary Clinic, and The Old Water Office (fine dining restaurant)
Current Year Goals
Complete and implement the Downtown / Plaza circle lighting project Facilitate final adoption of the City Housing Element and certification by the State Housing and Community Development Department
Complete final review and secure approvals for the Delta Marketplace shopping center Complete Patterson Gateway signage
Continued review of development proposals
Prepare and adopt the Accessory Dwelling Unit (ADU) ordinance Increase the efficiency of the Development Review process Increase training and certification opportunities for Community Development Staff and Planning Commission members to enhance individual and team performance
Review consultant proposals to evaluate and select optimal inspection and plan check services for 2025/26 and beyond
Refine Building Division permit processing procedures, fee calculation methods, and data compiling protocol Improve Building/Planning Division integration, synergy and cooperation within the Community Development Department
Institute and fill a Building Division “Permitting Supervisor” position Future Goals
Continue to perform a variety of services intended to protect, maintain, and develop an attractive, safe, healthy, and vibrant community, including a review of Community Design Guidelines and continued training for Community Development Department staff and the Planning Commission Continue to enhance the city’s economic competitiveness through various marketing and business attraction efforts Community Development
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 55
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Packet Pg. 293 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Engineering Department
Mission Statement
To provide engineering, planning, design, construction management, and inspection services for all new development, existing facilities, and infrastructure, including buildings, parks, streets, and utility systems.
Department Description
The Engineering Department coordinates design, provides administration, and oversees the construction of all capital improvement projects and private development projects within the city. Engineering ensures high-quality construction of subdivision streets and utility improvements through comprehensive plan review, testing, and inspection programs. City standards, plans, and specifications are maintained and updated to assure the use of quality materials and acceptable construction practices.
The primary function of the Engineering Department is to promote the orderly development of the City of Patterson by providing general engineering services to support the city’s infrastructure and land development, regulating the construction of municipal structures, city streets, sewage disposal, water supply, storm drainage facilities, and private developments. The department also provides project management, construction management, oversight of capital projects, review of design documents, and preservation of the city's survey monuments and benchmarks. Through regulation, the goal is to provide a high standard of construction quality and to preserve and protect public health, safety, and convenience.
Engineering Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 56
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Packet Pg. 294 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
($)
Engineering Services Department
Expenditures
$$$777111000,,,000444888
$$$888777,,,666222444
$$$222,,,444000000
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
Engineering Services Department
by Fund
Water (Budgeted) (64.99%)
Sewer Fund (Budgeted) (23.76%)
General Fund (Budgeted) (11.25%)
Garbage Fund (Budgeted) (0.00%)
Engineering Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 57
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Packet Pg. 295 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Recent Accomplishments
Continue to manage a significant number of plan reviews and inspections for new private and commercial developments and capital improvement projects.
Private and commercial developments under review include: Delta Marketplace, Patterson Food Trucks, Sperry Ave Self Storage, Project Zach, Patterson Logistics, Walmart Building Expansion, McDonald's, Ashwood Triplexes, and Sycamore Ranch 2.
Major private developments under construction include the I-5 Trade Center and Apricot Vet Clinic.
Major Capital Projects under construction include: Ward Avenue Overly, NP 1A, Well # 14, and the Patterson Urban Bike Trail.
The Phase 3A Water Quality Control Facility (WQCF) is estimated to start in June 2025. The project consists of expanding the City’s wastewater treatment facility by 1.25 million gallons per day (MGD) to allow for future growth.
The 2025 Slurry Seal Project, the Well # 8 tank Recoating Project, and the Ward Ave Sewer Lift Station Rehabilitation Project are scheduled to start construction Summer/Fall of 2025.
The WM 6B Waterline Replacement Project, the NP-1B Non-Potable Project, the 9 Street Improvements Project, and the Sunset Court Improvements Project will all be going out for construction bid in the Fall of 2025.
These projects are anticipated to start construction in Spring 2026.
The Mini Roundabout at Ward and Salado, the Park Center Pavement Rehabilitation, and the American Eagle Avenue Pavement Rehabilitation Project are in the early design stages.
Provide inspection services and construction management for all projects currently under construction.
Current Year Goals
Continue to provide customer service for plan check review and inspections to streamline the approval process.
Provide design management for the city’s existing infrastructure.
Review and condition all proposed developments to meet city standards, future growth requirements, and state regulations.
Future Goals
Continue the efforts with the Northern Delta Mendota Groundwater Subbasin group to assure State compliance of our local subbasin’s Groundwater Sustainable Plan (GSP) with the State’s requirements under the Sustainable Groundwater Management Act (SGMA).
Continue to evaluate the most cost-effective process to treat the City's potable water for Chromium-6 due to the state’s proposed Maximum Contaminant Level (MCL) requirements.
Finalize the design for the Rogers Road Bridge at the Delta Mendota Canal (DMC).
Break ground and start construction on the WM 6B, 9 Street, and Sunset Court Project.
Apply for grant funding through StanCOG for road maintenance projects. th
th
Engineering Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 58
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Packet Pg. 296 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Finance Department
Mission Statement
The Finance Department provides financial, administrative, and technical support to residents, business partners, decision-makers, and other city departments and safeguards and facilitates the optimal use of city resources for strategic financial planning.
Department Description
The Finance Department is directly responsible for maintaining the financial integrity of the city, including payroll, accounts payable, procurement, budget, treasury, and revenue services. The department continues to strive to serve our citizens efficiently through accurate accounting and financial reporting.
Finance Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 59
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Packet Pg. 297 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
Accomplishments and Goals
Recent Accomplishments
Initiated the implementation of GovInvest software for Financial Forecasting Implemented ClearGOV Budget Book Tool
Received the GFOA’s Certificate of Achievement for Excellence in Financial Reporting for the third year in a row Current Year Goals
Improve the finance web page to incorporate new regulations and compliance requirements Municipal Code update for finance-related sections
Fully Implement GovInvest Financial Forecasting Tool
Finalize a citywide five-year CIP Plan
Develop a five-year long-range financial plan
Establish AB1600 Development Impact Fee reporting
Future Goals
Update various policies and procedures to keep current, relevant, and aligned with the city’s strategic plans Replace manual processes with automated processes for financial reporting Continuous process improvement initiatives to attain high productivity, efficient processes, and strong internal controls
($)
Finance Department
Expenditures
$$$111,,,888999111,,,222111222
$$$111666222,,,555333333
$$$999,,,000000000
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
Finance Department by Fund
General Fund (Budgeted) (67.70%)
Garbage Fund (Budgeted) (14.17%)
Water (Budgeted) (9.15%)
Sewer Fund (Budgeted) (8.98%)
Finance Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 60
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Packet Pg. 298 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fire Department
Mission Statement
We are proudly dedicated to serving our communities by providing high-quality emergency service response, education, prevention, and preparedness.
Department Description
The Patterson Fire Department (PFD) provides all-risk emergency services to the City of Patterson and, through an automatic-aid agreement, portions of the West Stanislaus Fire Protection District service area. The department provides a wide variety of services to an expanding and diverse population. These services include:
Fire Suppression
Advanced Life Support
Hazardous Materials Mitigation
Urban Search and Rescue
Water Rescue
Community Education
Disaster Preparedness
Fire Prevention and Code Compliance
Fire Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 61
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Packet Pg. 299 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fire Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 62
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Packet Pg. 300 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
Accomplishments and Goals
Recent Accomplishments
Improved incident response times
Hired a new Division Chief
Hired a new Fire Prevention Inspector
Acquired an intern for Fire Prevention / Administrative duties Personnel Recognition
Current Year Goals
Enhance cooperative agreements and contracts with other fire agencies Complete repairs to Fire Department facilities
Continue to improve budget practices
Improve community outreach and education efforts
Acquire two additional interns
Improve staffing within the department
Fill vacancies
Hire additional Firefighters
Future Goals
Apply for and receive Federal Grant Funding for hiring additional personnel, purchasing apparatus and equipment, and to send Firefighter EMTs to Paramedic training. ($)
Fire Department Expenditures
$$$666,,,777777666,,,444333111
$$$777444333,,,777000111
$$$111666888,,,000333999
$$$333666111,,,555999222
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
Fire Department by Fund
General Fund (Budgeted) (57.04%)
CFD 2003-1 Public Safety (Budgeted) (42.96%)
Fire Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 63
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Packet Pg. 301 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Police Services
Department Description
The Patterson Police Services department is responsible for public safety related to the enforcement of municipal, local, and state laws. The department works in partnership with other agencies and departments to prevent crime and improve the quality of life for our residents. Police services are contracted with the Stanislaus County Sheriff's Office.
Police Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 64
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Packet Pg. 302 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
($)
Police Department Expenditures
$$$888,,,111000888,,,444666999
$0
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
Police Department by Fund
General Fund (Budgeted) (100.00%)
Garbage Fund (Budgeted) (0.00%)
Sewer Fund (Budgeted) (0.00%)
Water (Budgeted) (0.00%)
Police Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 65
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Packet Pg. 303 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Recent Accomplishments
2024 has been a year of transition for Patterson Police Services. There was a rotational change to the position of Chief of Police, which can bring new ideologies and outlooks towards policing. The focus has and always will be to reduce Uniform Crime Reporting (UCR) Part I and Part II crimes; however, we have focused very heavily on community events and building trust with our residents.
Adopted a new outlook on our Downtown Homelessness Mitigation project, which looks to enforce newly adopted municipal codes, provide outreach resources, and continue tracking of our homeless community to help mitigate future trends.
Decrease in Part I and Part II crimes in the city, and our response time was at an average of 4.15 minutes.
Revitalized the use of our Community Resource Detectives to be more present in the community by implementing downtown foot patrol shifts to help with a uniformed presence and deterrence in the downtown areas.
Current Year Goals
We are focused on moving forward with the Public Safety Center construction project. To that end, we have moved into our temporary home and are already putting it to good use. We plan to continue to be active in the community and make the public’s safety our first priority. Continued community events like our Christmas Parade, Coffee with a Cop, and our first annual Cops & Cots 5k Run/Community Walk. Planning will be made to ensure staffing is adequate to accomplish these goals, to match our growing city.
Additional goals:
Move forward with the Patterson Safety Center project.
Set up in-person community forums with the Chief and other police personnel.
Continue to work with Code Enforcement, the CARE team, HOST, and Public Works, along with other resources, to address the homelessness issues throughout our city.
Continue our partnership with the Police Activities League, which currently offers Karate and Self-Defense classes to our youth.
Fund two (2) additional Deputies and a Sergeant to meet the growing needs of the community.
Fund four(4) more License Plate Reader cameras and strategically place them throughout the city.
Police Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 66
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Packet Pg. 304 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Public Works Department
Mission Statement
Our mission is to provide the highest level of service to the residents of Patterson while maintaining the community’s infrastructure in the most cost-effective manner possible. We constantly strive to improve our customer service and efficiency.
Department Description
The Patterson Department of Public Works is committed to maintaining and enhancing the city's infrastructure and natural resources. Public Works is the largest department in the city, dealing with basic infrastructure and providing vital city services through three main branches: Operations & Maintenance, Water Quality, and Administration. Within these three functional areas, Public Works deals with the city's basic infrastructure, including drinking water, wastewater, roadway maintenance, trees, parks, and environmental regulatory compliance. The Department of Public Works is committed to providing outstanding customer service to the community.
The Department is broken down into nine (9) divisions:
1. Water Operations
2. Wastewater Quality Control
3. Streets and Collections
4. Urban Forestry and Vegetation Management
5. Parks and Landscaping
6. Parks and Building Maintenance
7. Fleet Maintenance
8. Electrical Services
9. Administration & Regulatory Compliance
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 67
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Packet Pg. 305 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
($)
Public Works Department
Expenditures
$$$111111,,,000888999,,,666555999
$$$111000,,,777444444,,,888222555
$$$222,,,888111999,,,222777555
$$$888111111,,,777333666
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
Public Works Department by
Fund
Sewer Fund (Budgeted) (27.21%)
General Fund (Budgeted) (21.68%)
Water (Budgeted) (21.62%)
Garbage Fund (Budgeted) (19.28%)
Water Capital Fund (Budgeted) (10.21%)
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 68
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Packet Pg. 306 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Goals - Public Works
Current and Future Goals
Public Works has identified approximately fifty goals spread across all eight Public Works Divisions. While the tasks vary by division, they all share the common purpose of improving customer service, maintaining the city’s infrastructure, or ensuring regulatory compliance for the City of Patterson.
Administration Division
Mission Statement
The mission of the Administrative Division is to provide support, coordination, and direction for the nine operating divisions in Public Works and Regulatory Compliance.
Division Description
The Administrative Division provides support, coordination and direction for the nine operating divisions in Public Works; manages 22 Benefit Assessment Districts, 15 Landscape Districts, one County Service Area, one Non-Residential Maintenance Community Facility Assessment District (CFD), and one Residential Maintenance CFD; performs Contract Administration, Public Works Permitting, Parks & Field Reservations, Customer Service, and Administration of a multimillion dollar budget, which includes:
Enterprise Funds (Water, Sewer, Garbage)
Special Districts Funds (CSA, CFDs, BADs, and LMDs)
General Funds (Streets, Urban Forestry, Building Maintenance, and Parks) Impact Fees (Corp Yard, City Hall, Streets, Water, Sewer, Storm, and Parkland) Grants (Cal-Fire, Air Pollution District, Prop 84)
Gas Tax (Street Maintenance – 327)
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 69
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Packet Pg. 307 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 70
8.1.e
Packet Pg. 308 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Public Works Administration
Recent Accomplishments
Completed Water, Sewer, Storm, and Transportation Capital Improvement (CIP) Projects budgeted in FY 2025/26 Completed the adoption and implementation of the Citywide Cost Allocation Plan; Completed the RFP and Web Redesign for the San Joaquin Valley Stormwater Partnership Secured a Contract to Work on the city’s Stormwater Full Trash Capture Project Developed guidelines for a new Environmental Compliance Loan Program for Businesses Completed the Implementation of Mobile MMS Digital Forms System for On-Call & Dispatch Reporting, Deferred Improvement Agreements, Small Value Contracts, Landscape & Stormwater SCMs Maintenance & Access Agreements
Implemented the Post-Construction & Landscaping Inspections Program Began Solid Waste Rate Study & Prop 218
Adopted & Implemented the Parks, City Hall, Recreation, Transportation, and Corp Yard Impact Fees; Implemented Updated CityWide User Fees
Partnered with PJUSD for the Student Internship Program Worked with the city's Public Information Officer (PIO) to develop the process and policy for the social media outreach & education program
Implemented Green Week and Public Works Expo Community Event Current & Future Goals
Work with Human Resources to Update Department Policies Prepare an RFP for Traffic Signal Light Maintenance & Repairs Assist with the completion and implementation of the Department's IT Master Plan Work on an Inventory Control Program
Implement a New Development Handbook
Complete a new User Fee Study
Continue to grow the Outreach & Education Program to Include Community Events Continue efforts to ensure city compliance with SGMA
Secure bonds for Water CIP projects
Update and Improve Customer Service Program
Continue to work with the city’s PIO to grow the department’s social media program, including the development, training, and a written policy and branding of all outreach/educational materials Expand the Hometown Hero Program
Adopt & Implement the Solid Waste Rates
Complete RFP Process and Study/Prop 218 Analysis for Sewer Rates Complete the city’s five-year Capital Improvement Plan
Develop Additional GIS Layers to cover Development Infrastructure, Special Tax Districts, and CFDs Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 71
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Packet Pg. 309 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Regulatory Division
Mission Statement
Develop and implement programs and operations to ensure that the City of Patterson promotes a greener, healthier community and remains in compliance with federal, state, county, and local regulations and mandates.
Division Description
The Regulatory Compliance Division provides support, coordination, and management services for six (6) major regulatory compliance programs that include:
1. Water Resources: Includes Water Resources (Potable & Non-Potable), Water Quality, Groundwater Management, Flood Plain Management, and Water Conservation. The State Water Resources Control Board Division of Drinking Water (DDW) is responsible for regulatory oversight and ensuring that the city’s water system follows all State/Federal/Local requirements and mandates.
2. Stormwater Pollution Prevention (SWPPP) Management: The city’s Municipal Storm Water (MS) Phase II Permit and Executive Orders (2013-0001-DWQ) from the State Water Resources Control Board, the city must have a program to manage/mitigate rainwater and storm water at the source effectively and prevent pollution from entering the storm drain system/waterways to improve water quality. The city’s program elements include updating city policy via Ordinance(s); public outreach and education; illicit detection and elimination; staff training; developing/implementing BMPs; enforcement; and annual reporting. The City’s program has been in place since 2003 and has been updated to meet the new Phase II Permits that were adopted by the State.
3. Solid Waste: Includes Recycling (Residential, Commercial, Organics, and C&D), Construction & Demolition (C&D), and Garbage/Sweeping Contract Administration. The goal is to satisfy all the regulations and mandates set forth by the state. The City must implement the landfill reduction mandate SB 1383, recycling programs (Residential Recycling, EWaste, Hazardous Waste, Beverage Container Recycling, Mandatory Commercial Recycling, Commercial Organics Recycling, Construction Demolition Recycling/Diversion, etc.) to meet the State’s waste diversion rates established at 65%. The city is regulated by the California Department of Resources Recycling and Recovery (CalRecycle).
4. Fats, Oils, and Grease (FOG) Management: FOG is an element of the city’s Sanitary Sewer Management Plan (SSMP).
An SSMP was first prepared for the City of Patterson in April 2009 to satisfy the requirements of the State Water Resources Control Board No. 2006-003-DWQ. The purpose of the SSMP is to properly manage, operate, and maintain all portions of the agency’s wastewater collection system, provide adequate capacity to convey peak wastewater flows, minimize the frequency of Sanitary Sewer Overflows (SSOs), mitigate impacts of SSOs that may occur and meet all the notification and reporting requirements. SSOs cause a public nuisance, particularly when raw, untreated wastewater is discharged into areas with high public exposure, such as streets or surface waters used for drinking, fishing, or body recreation. SSOs threaten public health and adversely affect aquatic life. This program requires the city to ensure that all city lines are properly maintained, prevent FOG from entering the sewer system, and requires any person/business generating FOG to install a grease interceptor. The city is responsible for ensuring that all Grease Interceptors located in the city are maintained properly by the property owners to prevent sewer overflows. The city is regulated and mandated by Federal and State laws.
5. Backflow Prevention/Cross Connection Control: All drinking water suppliers are regulated by the State Water Resources Control Board, Division of Drinking Water (DDW), and are required to have a Cross Connection Control Program to ensure that drinking water is safe and reliable for all consumers. The city currently has over six hundred backflow prevention devices to prevent water cross-contamination. The city is required to ensure that all devices are tested on an annual basis and to report this information to the state. The city tests the majority of the devices located in the city, including those installed at city parks, facilities, etc. All personnel must be trained and certified to test the devices.
6. Pre-Treatment: The city is regulated and mandated by the EPA and State Water Resources Control Board to manage industrial/commercial wastewater discharges that enter the city’s public sewer system. The goals and objectives are to establish the legal authority for the program; to work with local businesses to identify the roles and responsibilities of each party; and to develop and implement a program to prevent the introduction of pollutants into the city’s Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 72
8.1.e
Packet Pg. 310 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) sewer treatment system, which can interfere with the normal operations of the system and/or cause contamination.
This program requires ongoing maintenance, daily monitoring, lab sampling & analysis, and enforcement.
The majority of the environmental programs require policy, guidance, public outreach and education; staff training and certification, enforcement, and ongoing maintenance to ensure that the city stays in compliance with the environmental laws and regulations; minimize environmental risk and liability; and promote environmental best management practices (BMPs) through cooperation of city, businesses, residents, developers, contractors, and other stakeholders.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 73
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Packet Pg. 311 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Regulatory Division
Recent Accomplishments
Completed expansion of the CFD boundaries for Maintenance CFD 2013-1, CFD 2022-1, and CFD 2018-1 Completed the development and implementation of the city’s Post-Construction Stormwater Control Measures/LID & Landscaping Inspections Program
Continued the implementation of the State’s Commercial Recycling Requirements for Businesses generating four (4) cubic yards of trash per week
Implemented SB 1383 Trash Audits
Continued with the Water Conservation Programs (Cash for Grass, Toilet Rebate, and Free Fixtures) & Enforcement to satisfy the State’s 10% Target Goal for Water Savings
Maintained the Public Outreach Program, reaching out to schools, the community, and businesses (Arbor Week, Apricot Fiesta, Love Patterson, Career Day at Multiple Schools, Back-to-School Event, Green Week, and Public Works Week Expo Community Event) and added Green Week, where the community can learn about public works, trees, and environmental programs
Continued to work with consultants to address the State Trash Policy Amendments for Stormwater Program Continue with Implementation/Monitoring, Inspections, and Enforcement program for FOG and SB Organics Recycling Program
Develop Green Purchasing Policy
Completed the water meter replacement plan
Continued coordination with the Regional Board to obtain a WDR Permit amendment Continued the implementation of SB 407 Plan to comply with SB 407 Requirements (Plumbing Fixture Retrofits) Completed the Solid Waste Rate Study and adoption of the Cost Allocation Study (CAP) Current & Future Goals
Continue to work towards adoption of the city’s Trash Capture plan to ensure compliance with the State Trash Policy Amendments for screening all trash in the storm drain system down to no larger than 5mm, and develop a CIP plan for the installation of city trash-capturing devices
Implement Green Purchasing Policy
Work with the state to adopt/implement the city’s new WDR Permit Continue to implement the MS4 Phase II Stormwater Permit Requirements, which will include compliance with monitoring/testing of TMDLs
Implement LID/Post-Construction BMPs on all new development & city projects Develop and implement a Regional Stormwater Monitoring Program to comply with the Phase II Stormwater Permit Requirements
Continue with Water Conservation Programs and enforcement Fully implement a Pre-Treatment Program to target industrial areas that have a significant effect on the city's sewer system
Continue to implement SB 1383 recycling program
Adopt new Solid Waste Rate Study/Prop 218 and implement new rates effective July 1, 2026 Begin the Sewer Rate Study on FY 25/26
Continue to work with the state and City Council to address Water Quality and Quantity mandates as required Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 74
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Packet Pg. 312 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Building Maintenance Division
Division Description
The Building Maintenance Division is responsible for the maintenance and janitorial service at City Hall, Fire Station #1, Center Building (Museum), Corporation Yard, and Water Quality Control Facility (WQCF).
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 75
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Packet Pg. 313 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Building Maintenance Division
Recent Accomplishments
Completed roof repairs at City Hall
Resolved outstanding code compliance issues at Fire Station 1 Performed a comprehensive inventory and life cycle analysis of all city facility assets Current & Future Goals
Continue existing in-house maintenance and janitorial services across all city facilities while identifying opportunities to reduce building maintenance costs
Begin implementing a life-cycle cost analysis and inventory management plan to improve long-term efficiency and asset oversight
Parks and Landscape Division
Division Description
The Parks and Landscape Division is responsible for maintaining landscape easements and Patterson’s 33 city parks for the enjoyment and pleasure of the community.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 76
8.1.e
Packet Pg. 314 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 77
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Packet Pg. 315 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments & Goals
Parks and Landscape Division
Recent Accomplishments
Successfully completed the installation of two additional clay baseball infields at Ambercot Park and Aprigold Park Installed a new flagpole at Felipe Garza Park
Completed outfield irrigation modifications and repairs at Felipe Garza Park to improve turf quality and coverage Coordinated the repair and restoration of ballfield lighting at Felipe Garza Park to enhance nighttime play and safety Current & Future Goals
Install a new clay baseball infield at Patterson Gardens Renovate the splash pad at Blue Fiesta Park
Implement a citywide parks amenities replacement plan
Complete tagging and inventory of all park amenities to support long-term asset management and maintenance scheduling
Streets Division
Division Description
The city's Street Maintenance Division is responsible for maintenance of streets, sidewalks, curbs, gutters, alleys, street lightings, and signal lights.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 78
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Packet Pg. 316 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 79
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Packet Pg. 317 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments & Goals
Streets Division
Recent Accomplishments
Continued with the curb & gutter replacement program, replacing 54 cubic yards of concrete Installed 130 tons of asphalt during general street repair activities Striped downtown in preparation for the Apricot Fiesta and installed 100 new street name signs Awarded contract for evaluation of retro-reflectivity of all traffic control and street signs.
Current & Future Goals
Award a citywide street striping contract. To include re-striping all the street markings (STOP bars, centerlines, bike lanes, etc.)
Coordinate with the Engineering Department to implement the Pavement Maintenance Program on local streets using the Measure L funding plan for a citywide street maintenance program Continue to remove and replace sidewalk tripping hazards Continue to crack seal and patch potholes prior to full implementation of the street maintenance program.
Urban Forestry Division
Division Description
The city's Urban Forestry Division is responsible for the maintenance of 13,800 trees located in the city’s parks and public right-of-way/easements. These maintenance activities include emergency and routine maintenance pruning, tree planting, removals, stump grinding, and brush chipping.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 80
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Packet Pg. 318 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments & Goals
Urban Forestry Division
Recent Accomplishments
Implemented the Urban Forestry Master Plan objectives
Completed the first five-year tree pruning cycle and maintained a 95%+ work order close-out rate Current & Future Goals
Host multiple Arbor Week events across the community to promote tree awareness and continue educating schoolaged children on the environmental and health benefits of trees Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 81
8.1.e
Packet Pg. 319 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Solid Waste Division
Division Description
The Solid Waste Division provides solid waste, refuse, and recycling services to the city’s utility customers. Public Works is responsible for the administration of the garbage hauler contract (Bertolotti Disposal), Street Sweeping Contract, and coordination of the city’s Recycling Programs (Residential/Commercial Recycling, Organics Recycling Program, Construction & Demolition, E-Waste/Hazardous Waste Events, Community Yard Sale, Grant Administration) to ensure compliance with state regulations, standards, and mandates.
Accomplishments and Goals
Solid Waste Division
Recent Accomplishments
Implemented new state-mandated commercial recycling requirements, including outreach to the business community
Began outreach and initial steps to implement a state-mandated Organics Recycling Program Completed a Garbage Fund Financial Analysis, considering new rates to cover operational expenses, mandated requirements, and ensure long-term sustainability of the fund.
Completed an RFP process for street sweeping services and awarded the contract to the City of Patterson (in-house service)
Completed a third-party audit of the city’s SB 1383 Program to ensure compliance Completed a third-party audit of the city’s Garbage Hauler to ensure compliance with diversion goals Current & Future Goals
Fully implement an Organics Recycling Program to remain in compliance with SB 1383 State requirements Continue public outreach activities for, and implementation of, the Commercial Recycling Program Continue to raise awareness throughout the community by promoting the significance of active recycling (Coordinating Mobile E-Waste and Hazardous Materials Events) and increasing diversion rates for the City Continue holding Community Yard Sale Events
Find additional means to augment recycling, as future mandates will increase the required diversion rate Continue to implement new ordinances (Organics Program Ordinance) Continue to research the development of new recycling options for food waste, electronics, and hazardous waste Continue maintenance of the alleys and oleanders.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 82
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Packet Pg. 320 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Wastewater Quality Control Division
Division Description
The city's Water Quality Control Division is responsible for the operation, maintenance, and repair of the water quality control facility (WQCF) at 14901 Poplar Avenue. The treatment plant covers approximately 240 acres and has a design capacity of 2.25 million gallons per day.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 83
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Packet Pg. 321 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Wastewater Quality Control Division
Recent Accomplishments
Successfully developed and implemented a local limits Pre-Treatment Program to comply with regulatory standards Completed the budgeting for the purchase of a comprehensive security camera system to enhance facility security Implemented the city's updated Waste Discharge Requirement (WDR) permit Completed construction of the new Administration Building at the WQCF Finalized the design phase for the Phase 3A Wastewater Treatment Expansion Project Current & Future Goals
Research other options for solids disposal to lower operational costs and increase revenues Refine the vegetation control program to increase efficiency and lower costs Develop and implement a Pre-Treatment Program or local limits program Purchase and install additional security and perimeter fencing and a security camera system Implement the city’s new waste discharge requirement (WDR) permit Continue construction on the Phase 3A Expansion project Collections Division
Division Description
The Collections Division is responsible for flood control, the storm drainage collection system, the sanitary sewer collection system, and all lift station maintenance.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 84
8.1.e
Packet Pg. 322 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 85
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Packet Pg. 323 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Collections Division
Recent Accomplishments
Fully implemented Mobile MMS to improve the efficiency of customer reporting in the FOG (Fats, Oils, and Grease) program for dozens of businesses across Patterson
Installed four additional collection system monitoring stations throughout the city to detect high sewer flows Added a third inspector to assist with the FOG Program
Completed a fivr-year update of the city’s Sanitary Sewer Management Plan (SSMP) Cleaned and maintained 12,984 feet of sewer and storm drain lines and 85 drain inlets.
Current & Future Goals
Revise the storm drainage and sanitary sewer maintenance programs Continue with the FOG (Fats, Oils, and Grease) Program
Obtain Environmental Compliance Inspector Certification Further research on pre-treatment requirements and how they apply to businesses in Patterson Obtain collections certification for all collection personnel Perform a cross-connection survey to address inflow and infiltration issues on First Street; Water Division
Division Description
The Water Division is responsible for the delivery of the city’s drinking water; repair of the city’s infrastructure, composed of 49 miles of water mains, 587 fire hydrants, 978 water valves, and over 500 backflow prevention devices. The crew operates seven deep underground water wells for drinking, three non-potable wells for irrigation only, three storage tanks, and three pressure zones; and performs monitoring and sampling to ensure water quality meets or exceeds federal and state standards.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 86
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Packet Pg. 324 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 87
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Packet Pg. 325 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Water Division
Recent Accomplishments
All water system personnel have become State Certified operators Assisted the Regulatory Compliance Division staff with the Water Conservation Program Completed upgrade of water SCADA System
Completed and submitted the city’s Cross Connection Program plan to the State Assisted GDR Engineering on the design of the new Arambel Water Storage Tank Current & Future Goals
Continue with the Water Conservation program
Complete assigned goals for the fire hydrant flushing and valve exercising program Develop and implement a plan and procedure for removing a storage tank from service due to routine maintenance Implement revised preventive maintenance program for well pumps and motors.
Electrical Division
Division Description
The Electrical Division is responsible for purchasing, repairing, and maintaining the city’s SCADA system, electrical and instrumentation panels, pumps, motors, generators, and other mechanical equipment.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 88
8.1.e
Packet Pg. 326 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Electrical Division
Recent Accomplishments
Creation of a new Electrical Division and filled in the Manager and Electrical Technician positions Installed new antenna at the WQCF to improve the reliability of communication between the plant and the Corporation Yard
Installed a new VFD at Keystone Well.
Current & Future Goals
Complete upgrade of Wastewater SCADA (supervisory control and data acquisition) System Install SCADA controls on the Ward Ave and Orange Ave sewer lift stations Install Historian Driver for City Hall to improve tracking of water production quantities Completed upgrade of water SCADA System
Installed new well depth monitoring instruments at the well sites.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 89
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Packet Pg. 327 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fleet Services Division
Division Description
The Fleet Division ensures the safety and functionality of equipment across all city departments, overseeing the maintenance of over 200 vehicles and large pieces of equipment, including passenger vehicles, fire apparatus, heavy-duty tractors, and generators. Additionally, the Fleet Division assists with preparing specifications for new acquisitions and advises on vehicle and equipment repairs and replacements, and coordinates compliance with all applicable regulatory agencies associated with commercial fleet operations.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 90
8.1.e
Packet Pg. 328 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Fleet Services Division
Recent Accomplishments
Implemented/utilized a computerized fleet management program for tracking repairs, maintenance, and time spent on all city vehicles and equipment to support decisions affecting the fleet.
Assisted with the purchase of various pieces of equipment and vehicles approved in the FY 24/25 budget.
Current & Future Goals
Continue to work on ensuring that all equipment and vehicles are purchased, maintained, and replaced per the city’s Vehicle & Equipment Replacement Plan.
Work on the implementation of an inventory control program for the shop.
Work with staff to complete the EV Master Plan, install additional EV charging infrastructure to address EV regulations and address and support the transition to an electric (EV) fleet as required by CARB regulations.
Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 91
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Packet Pg. 329 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Recreation and Community Services
Department
Mission Statement
Patterson Recreation and Community Services strives to deliver quality programs for all generations by creating memorable experiences, a sense of community, and encouraging a healthy, active life.
Department Description
To be the leader in creating a healthy community through progressive, sustainable, and memorable experiences. The Recreation and Community Services Department serves as a community wellness hub by leveraging its role as a trusted gathering place that connects every member of the community to essential programs, services, and spaces that advance health equity, improve health outcomes, and enhance quality of life. Recreation provides programs that meet the focus of active lifestyles, health, and wellness for everyone! Recreation and Community Services staff emphasize creating safe and inviting facilities and developing programs for all ages, to enhance experiences, educate youth - seniors in skills development, job skills, and staying active!
Recreation and Community Services Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 92
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Packet Pg. 330 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditure Summary
($)
Recreation Department
Expenditures
$$$333,,,333000000,,,333999222
$$$111,,,111111444,,,444999333
$$$777,,,000000000
Salary & Benefits (Budgeted)
Maintenance & Operations (Budgeted)
Capital Outlay (Budgeted)
Debt Service (Budgeted)
Transfer Out (Budgeted)
RecreationDepartment by Fund
General Fund (Budgeted) (100.00%)
Garbage Fund (Budgeted) (0.00%)
Sewer Fund (Budgeted) (0.00%)
Water (Budgeted) (0.00%)
Recreation and Community Services Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 93
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Packet Pg. 331 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Accomplishments and Goals
Recent Accomplishments
Created and provided several new department-run family-oriented events for the community. Teamed up with local organizations and community partners to enhance and support long-standing events and programs.
Recreation staff applied for and were awarded a number of grants to support programs and facilities, ranging from youth grants to senior meals and events, as well as infrastructure enhancement grants to support the Senior Meals program.
Recreation staff enhanced part-time staff recruitment, with hiring education leading to many new applicants for summer and fall part-time jobs. Staff have also developed additional training programs for young part-time employees to develop first-time work skills. Partnered with Patterson Joint Unified School District to offer a summer intern program for high school students
Current Year Goals
Work collaboratively with all partners, including internal partners, to maximize efficiencies by targeting key areas of safety improvement within our facilities.
Build, maintain, and restore community partnerships to leverage resources and build capacity to implement quality programs and events for our community.
Focus on department alignment and effectiveness by reviewing and updating policies and procedures to ensure processes best meet the needs of our community and growing city.
Enhance recreation programs and classes for youth, adults, and seniors.
Future Goals
Work with other departments to fully implement the Parks & Recreation Master Plan, to encourage more recreational facilities and opportunities in the community Seek funding opportunities to develop recreational facilities and increase service levels to meet the growing needs of the Patterson community
Continue to develop the multi-use Recreation Center, Sport Complex, and expansion of the Aquatic Center to enhance recreational programming, tournaments, and economic development in Patterson Recreation and Community Services Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 94
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Packet Pg. 332 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Funds Overview
The City of Patterson utilizes a wide range of fund types to ensure the appropriate use of public resources, compliance with legal requirements, and delivery of services to the community. Each fund serves a specific purpose and is governed by fiscal policies to promote accountability and sustainability. The following provides a high-level overview of the city’s primary fund categories.
Fund Types
General Fund
The General Fund is the City’s chief operating fund and supports a wide array of municipal services that are not financed by other, more restrictive funding sources. These include:
Police and Fire protection
Parks and Recreation programs
Community Development and Planning
Administrative Services
The General Fund is primarily funded through property taxes, sales taxes, franchise fees, business licenses, and service charges. The City maintains a strong General Fund reserve in accordance with its adopted reserve policy to safeguard against economic uncertainties.
Special District Funds
Special district funds are legally restricted to finance infrastructure, maintenance, and services that benefit specific geographic areas or property owners. The City manages several types of special districts:
Community Facilities Districts (CFDs): Fund public infrastructure such as parks, roads, and drainage systems in newly developed areas. Revenues are derived from special taxes levied on properties within each CFD.
Lighting and Landscaping Maintenance Districts (LMDs): Provide maintenance for landscaping, streetlights, and open spaces. Funded through annual property assessments.
Benefit Assessment Districts (BADs): Finance localized improvements that benefit assessed property owners, such as sidewalk repair, drainage, or beautification efforts.
Funds Overview
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 95
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Packet Pg. 333 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Enterprise Funds
Enterprise funds are self-supporting and account for operations financed and operated similarly to private businesses.
These funds are sustained through user charges and fees.
Water Fund: Supports the provision of safe and reliable drinking water, infrastructure maintenance, and water system capital improvements.
Sewer Fund: Funds the operation and maintenance of the City’s wastewater collection and treatment systems.
Garbage Fund: Manages solid waste and recycling collection services through franchise agreements. All costs are recovered through customer billing.
Impact Fee Funds
Impact fee funds collect one-time fees from new development to mitigate the impact of growth on public infrastructure and services. These funds are restricted to capital improvements and include:
Transportation and road improvements
Park development and recreation facilities
Public safety facilities (police/fire)
Government buildings
Water and sewer infrastructure
Impact fees help ensure that new growth pays its fair share of the City’s infrastructure needs.
Street Funds
Street-related funds are dedicated to the maintenance, repair, and improvement of the City's roadways and transportation network. Key funding sources include:
Gas Tax
Measure L
These funds are restricted and used for eligible activities such as resurfacing, ADA compliance, traffic control, and safety enhancements.
Funds Overview
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 96
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Packet Pg. 334 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Custodial Funds
Custodial Funds (previously known as an agency fund under older standards) are used to account for resources that a government holds temporarily in a purely custodial (fiduciary) capacity for individuals, organizations, or other governments. Some examples include:
CFD 2018-01 VOP Infrastructure
WPFA CFD 2001-1
PPFA 2023 WPFA Revenue Refunding Bonds
These funds are restricted and used primarily to cover debt service payments from outstanding debt used to fund infrastructure projects.
Funds Overview
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 97
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Packet Pg. 335 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) General Fund
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2024 2025 2026
0 $10M
$20M
$30M
$40M
$50M
$60M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $27,565,746 $15,969,826
Revenues
Property Tax $8,371,449 $9,043,729
Sales Tax $12,249,058 $12,611,999
Other Tax $286,451 $286,451
Franchise Tax $255,000 $255,000
Licenses and Permits $2,507,303 $2,916,071
Current Services Charges $513,660 $522,305
Other $874,688 $816,089
Other governmental $1,174,683 $1,164,313
Fines and Forfeitures $96,000 $96,000
Interest Income $744,577 $700,334
Transfers In $14,977,427 $7,315,160
Total Revenues $42,050,296 $35,727,450
Expenditures
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 98
8.1.e
Packet Pg. 336 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
Historical Revenue by Fund
General Fund General Fund Reserve American Rescue Relief Fund (ARPA) Bond Administrative Fees Master - Development Plan Self - Insurance Reserve FY26 Revenues by Fund
General Fund $35,235,022 98.62%
Bond Administrative Fees $250,997 0.70%
General Fund Reserve $152,100 0.43%
American Rescue Relief Fund
(ARPA)
$78,948 0.22%
Master - Development Plan $10,085 0.03%
Self - Insurance Reserve $298 0.00%
Category FY 2025 Adjusted FY 2026 Budgeted
Salary & Benefits $16,137,123 $17,474,399
Maintenance & Operations $14,874,111 $14,501,225
Capital Outlay $4,977,766 $1,894,274
Debt Service $453,792 $453,972
Transfer Out $17,203,423 $1,919,511
Total Expenditures $53,646,215 $36,243,381
Total Revenues Less Expenditures -$11,595,920 -$515,930 Ending Fund Balance $15,969,826 $15,453,896
$36M
$42M
$36M
FY2024 FY2025 FY2026
0 $20M
$40M
$60M
35.7M
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 99
8.1.e
Packet Pg. 337 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Fund $32,191,155.89 $35,235,022.32 9.46%
General Fund Reserve $8,131,194.00 $152,100.00 -98.13%
Bond Administrative Fees $239,750.41 $250,996.81 4.69%
American Rescue Relief
Fund (ARPA)
$1,482,906.26 $78,948.00 -94.68%
Self - Insurance Reserve $180.64 $298.00 64.97%
Master - Development Plan $5,108.34 $10,085.00 97.42%
Total Revenues $42,050,295.54 $35,727,450.13 -15.04%
Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Sales Tax Transfers In Property Tax
Licenses and Permits Other governmental Other
Interest Income Proceed from issuance of debt Current Services Charges Other Tax Franchise Tax Federal grant and subsidies
Fines and Forfeitures
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Property Tax $8,371,449.00 $9,043,729.00 8.03%
Sales Tax $12,249,058.00 $12,611,999.00 2.96%
Other Tax $286,451.00 $286,451.00 0.00%
Franchise Tax $255,000.00 $255,000.00 0.00%
Licenses and Permits $2,507,302.96 $2,916,070.62 16.30% Current Services Charges $513,660.00 $522,305.00 1.68%
Other $874,688.17 $816,089.16 -6.70%
Other governmental $1,174,682.60 $1,164,312.63 -0.88%
Fines and Forfeitures $96,000.00 $96,000.00 0.00%
Interest Income $744,576.62 $700,334.07 -5.94%
Transfers In $14,977,427.19 $7,315,159.65 -51.16%
Total Revenues $42,050,295.54 $35,727,450.13 -15.04%
Revenues by Fund
$36M
$42M
$36M
FY2024 FY2025 FY2026
0 $20M
$40M
$60M
Revenues by Revenue Grouping
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 100
8.1.e
Packet Pg. 338 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Account
FY26 Revenues by Account
Sales & Use Tax $12,524,009 35.05%
Property Tax - Current Secured $5,222,477 14.62%
Motor Vehicle In-lieu $3,373,643 9.44%
From Other Funds $2,655,420 7.43%
Building Permit - Commercial $1,383,923 3.87%
From Sewer Fund $1,242,709 3.48%
From LMD $1,188,712 3.33%
Plan Check $919,550 2.57%
From Water Fund $859,516 2.41%
Interest Income $700,334 1.96%
Fire District Reimbursement $559,313 1.57%
Developer Reimbursement $500,000 1.40%
From Garbage Fund $404,749 1.13%
Building Permit - Residential $376,830 1.05%
Prop 68 Grant - State $310,000 0.87%
From Gas Tax Fund $300,000 0.84%
Transient Occupancy Tax (TOT) $285,151 0.80%
Property Tax - Current Unsecur $280,190 0.78%
Franchise Fees $255,000 0.71%
From CFD 2018-2 Maintenance $248,929 0.70%
Mello Roos-Assmt Admin
Portion
$189,839 0.53%
National Recreation Pk-Grant $180,000 0.50%
COPS - AB 3229 SLESF $175,000 0.49%
Transfers In CFD2013-1/Maint $149,903 0.42%
Business License $146,299 0.41%
From Bond Administration $120,000 0.34%
Real Estate Transfer Tax $110,000 0.31%
Salary Reimb - Fire Dept $100,000 0.28%
Sales&Use Tax-PubSaf (Prop172) $87,990 0.25%
From CFD 2022-1 - Public Safe $84,547 0.24%
Cannabis Pilot Program $78,639 0.22%
Fire - Permits $60,000 0.17%
Out of School/Day Camp $50,850 0.14%
Administration Fee $50,000 0.14%
From CFD2001-1 $41,982 0.12%
Miscellaneous Revenue $40,000 0.11%
Fines - Parking $40,000 0.11%
35.7M
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 101
8.1.e
Packet Pg. 339 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Swim Lessons $40,000 0.11%
Open Swim Fees $34,000 0.10%
Homeowner Property Tax Relief $31,500 0.09%
Youth Soccer $30,600 0.09%
Youth Basketball $27,300 0.08%
Forfeiture - Stored Vehicle $25,000 0.07%
Property Tax - Supplemental $25,000 0.07%
Fines - Traffic/Booking Fees $20,000 0.06%
From BAD Districts $18,693 0.05%
Contract Programs $15,000 0.04%
State Mandated Cost Reimb. $15,000 0.04%
Tiny Tots $14,570 0.04%
Sports Complex Facility Fees $13,000 0.04%
Concession Stand $12,000 0.03%
Abandoned Vehicle Abatement $12,000 0.03%
Swim Team Revenue $11,500 0.03%
Farm to Fork Revenue $7,000 0.02%
Youth Volleyball $6,500 0.02%
Fines - Cannabis $6,000 0.02%
Encroachment Permit $6,000 0.02%
Code Enforcement $5,000 0.01%
Youth Action Committee $5,000 0.01%
Fire - Inspections $5,000 0.01%
Accident Reports $5,000 0.01%
Senior Center Reservation Fee $5,000 0.01%
Miscellaneous Rev- Rec Rebate $4,500 0.01%
Adult/Community Sports $4,000 0.01%
CASP Program Fee $4,000 0.01%
Fire - Other $3,500 0.01%
Grading Permit $2,500 0.01%
Weed & Mistletoe Abatement $2,500 0.01%
Return Check Charge $2,500 0.01%
Other Licenses & Permits $2,250 0.01%
FHA In-lieu $1,300 0.00%
Charging Stations $1,250 0.00%
Teen Programs $1,000 0.00%
Facility Reservation Fees $1,000 0.00%
Special Events $1,000 0.00%
Fire - Plan Review $1,000 0.00%
Walnut Grove Facility Fees $1,000 0.00%
Property Tax - Miscellaneous $919 0.00%
Jr. Leader $855 0.00%
Youth
Commission/Development
$600 0.00%
CPR/FirstAid Class Revenue $500 0.00%
Abandoned Prop Registration $80 0.00%
Credit Check Fee $30 0.00%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Property Tax - Current
Secured
$4,847,580.00 $5,222,477.00 7.73%
Revenues by Account
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 102
8.1.e
Packet Pg. 340 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Property Tax - Current
Unsecur
$258,815.00 $280,190.00 8.26%
Property Tax - Supplemental $25,000.00 $25,000.00 0.00% Property Tax - Miscellaneous $936.00 $919.00 -1.82%
Real Estate Transfer Tax $110,000.00 $110,000.00 0.00%
Sales & Use Tax $12,161,068.00 $12,524,009.00 2.98%
Sales&Use Tax-PubSaf
(Prop172)
$87,990.00 $87,990.00 0.00%
Transient Occupancy Tax
(TOT)
$285,151.00 $285,151.00 0.00%
Franchise Fees $255,000.00 $255,000.00 0.00%
Business License $146,299.00 $146,299.00 0.00%
CASP Program Fee $4,000.00 $4,000.00 0.00%
Building Permit -
Residential
$418,270.00 $376,830.00 -9.91%
Building Permit -
Commercial
$1,090,696.21 $1,383,922.80 26.88%
Abandoned Prop
Registration
$80.00 $80.00 0.00%
Plan Check $49,898.75 $919,549.82 1,742.83%
Encroachment Permit $6,000.00 $6,000.00 0.00%
Cannabis Pilot Program $78,639.00 $78,639.00 0.00%
Other Licenses & Permits $714,920.00 $2,250.00 -99.69%
Motor Vehicle In-lieu $3,097,618.00 $3,373,643.00 8.91% FHA In-lieu $1,300.00 $1,300.00 0.00%
Homeowner Property Tax
Relief
$31,500.00 $31,500.00 0.00%
Abandoned Vehicle
Abatement
$12,000.00 $12,000.00 0.00%
COPS - AB 3229 SLESF $175,000.00 $175,000.00 0.00%
State Mandated Cost Reimb. $15,000.00 $15,000.00 0.00%
National Recreation PkGrant
$180,000.00 $180,000.00 0.00%
Fire District Reimbursement $564,382.60 $559,312.63 -0.90% Prop 68 Grant - State $310,000.00 $310,000.00 0.00%
Administration Fee $50,000.00 $50,000.00 0.00%
Return Check Charge $2,500.00 $2,500.00 0.00%
Credit Check Fee $30.00 $30.00 0.00%
Developer Reimbursement $528,040.01 $500,000.00 -5.31%
Senior Center Reservation
Fee
$10,000.00 $5,000.00 -50.00%
Walnut Grove Facility Fees $1,000.00 $1,000.00 0.00%
Sports Complex Facility Fees $13,000.00 $13,000.00 0.00% Accident Reports $5,000.00 $5,000.00 0.00%
Police Service - Permit Pro $500.00 - -100.00%
Weed & Mistletoe
Abatement
$2,500.00 $2,500.00 0.00%
Fire - Inspections $5,000.00 $5,000.00 0.00%
Fire - Plan Review $1,000.00 $1,000.00 0.00%
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 103
8.1.e
Packet Pg. 341 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Fire - Permits $60,000.00 $60,000.00 0.00%
Fire - Other $3,500.00 $3,500.00 0.00%
Charging Stations $1,250.00 $1,250.00 0.00%
Tiny Tots $9,800.00 $14,570.00 48.67%
Contract Programs $12,000.00 $15,000.00 25.00%
Youth Action Committee $5,000.00 $5,000.00 0.00%
Youth Basketball $25,500.00 $27,300.00 7.06%
Youth Volleyball $1,860.00 $6,500.00 249.46%
Youth Soccer $30,600.00 $30,600.00 0.00%
Adult/Community Sports $2,200.00 $4,000.00 81.82%
Farm to Fork Revenue $11,000.00 $7,000.00 -36.36%
School Reimbursement
Pool Heat
$5,300.00 - -100.00%
Youth
Commission/Development
$1,200.00 $600.00 -50.00%
New Programs $10,400.00 - -100.00%
Special Events $3,000.00 $1,000.00 -66.67%
Swim Lessons $40,000.00 $40,000.00 0.00%
Open Swim Fees $34,000.00 $34,000.00 0.00%
Swim Team Revenue $10,500.00 $11,500.00 9.52%
Concession Stand $10,000.00 $12,000.00 20.00%
Out of School/Day Camp $37,180.00 $50,850.00 36.77%
Recreation Reim - Training $500.00 - -100.00%
Facility Reservation Fees $500.00 $1,000.00 100.00%
Teen Programs $1,500.00 $1,000.00 -33.33%
Jr. Leader $1,250.00 $855.00 -31.60%
Fines - Parking $40,000.00 $40,000.00 0.00%
Fines - Traffic/Booking Fees $20,000.00 $20,000.00 0.00% Fines - Cannabis $6,000.00 $6,000.00 0.00%
Forfeiture - Stored Vehicle $25,000.00 $25,000.00 0.00% Code Enforcement $5,000.00 $5,000.00 0.00%
Interest Income $744,576.62 $700,334.07 -5.94%
Sale of Surplus/Salvage $20,099.00 - -100.00%
Grading Permit $2,500.00 $2,500.00 0.00%
Miscellaneous Revenue $40,000.00 $40,000.00 0.00%
Miscellaneous Rev- Rec
Rebate
$15,600.00 $4,500.00 -71.15%
CPR/FirstAid Class Revenue $500.00 $500.00 0.00%
Salary Reimb - Fire Dept $100,000.00 $100,000.00 0.00%
From Garbage Fund $285,718.00 $404,749.00 41.66%
From Sewer Fund $802,684.00 $1,242,709.00 54.82%
From Water Fund $531,368.00 $859,516.00 61.76%
From Gas Tax Fund $300,000.00 $300,000.00 0.00%
From BAD Districts $18,693.00 $18,693.00 0.00%
From Bond Administration $120,000.00 $120,000.00 0.00%
From Community Facility
Fee
$55,783.18 - -100.00%
From LMD $1,899,781.07 $1,188,712.00 -37.43%
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 104
8.1.e
Packet Pg. 342 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
From Other Funds $1,060,352.28 $2,655,420.00 150.43%
Transfers In CFD2013-1/Maint $16,247.20 $149,903.00 822.64% From CFD2018-1 VOP
Infrastruct
$156.00 - -100.00%
From CFD 2018-2
Maintenance
$176,098.33 $248,929.00 41.36%
From PPFA 2013 Bonds $154,842.26 - -100.00%
From CFD 2022-1 - Public
Safe
$84,547.00 $84,547.00 0.00%
From General Fund $9,429,175.22 - -100.00%
Mello Roos-Assmt Admin
Portion
$189,839.16 $189,839.16 0.00%
From CFD2001-1 $41,981.65 $41,981.65 0.00%
Total Revenues $42,050,295.54 $35,727,450.13 -15.04%
Expenditures by Fund
Historical Expenditures by Fund
General Fund American Rescue Relief Fund (ARPA) Bond Administrative Fees $31M
$54M
$36M
FY2024 FY2025 FY2026
0 $20M
$40M
$60M
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 105
8.1.e
Packet Pg. 343 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) FY26 Expenditures by Fund
General Fund $35,999,889 99.33%
Bond Administrative Fees $164,543 0.45%
American Rescue Relief Fund
(ARPA)
$78,948 0.22%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Fund $50,062,520.26 $35,999,889.15 -28.09%
Bond Administrative Fees $166,963.75 $164,543.38 -1.45% American Rescue Relief
Fund (ARPA)
$3,416,731.30 $78,948.00 -97.69%
Total Expenditures $53,646,215.31 $36,243,380.53 -32.44% Expenditures by Account Summary
Historical Expenditures by Account Summary
Salary & Benefits Maintenance & Operations Transfer Out Capital Outlay Debt Service
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salary & Benefits $16,137,122.73 $17,474,398.70 8.29%
Maintenance & Operations $14,874,111.47 $14,501,225.01 -2.51%
36.2M
Expenditures by Fund
$31M
$54M
$36M
FY2024 FY2025 FY2026
0 $20M
$40M
$60M
Expenditures by Account Summary
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 106
8.1.e
Packet Pg. 344 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Capital Outlay $4,977,765.71 $1,894,274.00 -61.95%
Debt Service $453,792.09 $453,971.88 0.04%
Transfer Out $17,203,423.31 $1,919,510.94 -88.84%
Total Expenditures $53,646,215.31 $36,243,380.53 -32.44% Expenditures by Department
FY26 Expenditures by Department
Police $8,108,469 22.37%
Fire - Station 51 $4,591,701 12.67%
Administration $3,683,209 10.16%
Park Maintenance $2,636,614 7.27%
Transfers Out $1,919,511 5.30%
Capital Improvement Program $1,696,860 4.68%
Non-Departmental $1,413,026 3.90%
Finance $1,396,567 3.85%
Planning $1,307,664 3.61%
Street Maintenance $1,279,473 3.53%
Building Inspection $1,138,839 3.14%
Recreation Administration $1,012,591 2.79%
Hammon Senior Center $763,472 2.11%
Aquatic Center $719,337 1.98%
Streets - Urban Forestry $660,881 1.82%
Building Maintenance $628,082 1.73%
City Council $557,917 1.54%
Recreation Youth Development
and Camps
$490,545 1.35%
Sports Park Maintenance $439,051 1.21%
Recreation Programs $420,227 1.16%
Recreation Sports $410,514 1.13%
City Attorney $380,000 1.05%
Code Enforcement $330,539 0.91%
Teen Programs $167,270 0.46%
Engineering $90,024 0.25%
City Hall Annex $1,000 0.00%
36.2M
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 107
8.1.e
Packet Pg. 345 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Administration $3,008,677.64 $3,683,209.13 22.42%
City Attorney $345,000.00 $380,000.00 10.14%
City Council $563,752.91 $557,917.03 -1.04%
Finance $1,432,234.90 $1,396,566.76 -2.49%
Non-Departmental $7,753,751.23 $1,413,026.13 -81.78%
Planning $1,556,901.95 $1,307,663.89 -16.01%
Building Inspection $1,087,433.14 $1,138,838.59 4.73%
Engineering $94,636.95 $90,023.71 -4.87%
Code Enforcement $454,996.52 $330,539.42 -27.35%
Fire - Station 51 $4,496,939.05 $4,591,700.93 2.11%
Police $5,163,980.21 $8,108,468.82 57.02%
Crossing Guards $210,785.17 - -100.00%
Recreation Administration $981,100.12 $1,012,590.66 3.21% Recreation Programs $321,700.86 $420,227.16 30.63%
Recreation Youth
Development and Camps
$483,950.46 $490,544.70 1.36%
Recreation Sports $406,138.48 $410,514.09 1.08%
Aquatic Center $957,642.08 $719,336.88 -24.88%
Hammon Senior Center $707,014.13 $763,471.68 7.99%
Teen Programs $154,298.84 $167,269.91 8.41%
Building Maintenance $532,511.48 $628,081.55 17.95%
City Hall Annex $1,000.00 $1,000.00 0.00%
Sports Park Maintenance $485,580.76 $439,051.16 -9.58%
Park Maintenance $2,909,881.83 $2,636,613.60 -9.39%
Street Maintenance $1,170,197.89 $1,279,472.99 9.34%
Streets - Urban Forestry $625,591.15 $660,880.80 5.64%
Capital Improvement
Program
$537,094.25 $1,696,860.00 215.93%
Transfers Out $17,203,423.31 $1,919,510.94 -88.84%
Total Expenditures $53,646,215.31 $36,243,380.53 -32.44% Expenditures by Department
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 108
8.1.e
Packet Pg. 346 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account
FY26 Expenditures by Account
Salaries & Wages, Full-Time $9,463,869 26.11%
Public Safety Services $7,610,363 21.00%
Medical Insurance $2,523,585 6.96%
Retirement $1,750,532 4.83%
Public Safety Facility-Buildin $1,696,860 4.68%
To CFD 2003-1 $1,604,400 4.43%
General Contract Services $1,047,070 2.89%
Worker's Compensation $597,829 1.65%
Salaries & Wages, PT Programs $576,075 1.59%
Reimbursable Expenditures $500,000 1.38%
Overtime $470,050 1.30%
Insurance $423,848 1.17%
Salaries & Wages, Part-Time $320,239 0.88%
Building Contract Service $320,000 0.88%
Utilities $284,000 0.78%
Leave Payout $246,831 0.68%
FICA/Medicare - Employer $241,319 0.67%
IT - Services $231,027 0.64%
Dental Insurance $228,571 0.63%
To General Fund $202,348 0.56%
Legal Serv - General Municipal $200,000 0.55%
Life Insurance $192,397 0.53%
Grant Expenditure $192,000 0.53%
Training & Travel $187,576 0.52%
Rents & Lease - Buildings/Prop $171,765 0.47%
Fire Truck Lease -Interest Pmt $166,482 0.46%
State Grant - COPS $154,000 0.42%
Principal Expense $149,510 0.41%
Animal Control $144,187 0.40%
Fuel $143,450 0.40%
Public Safety Services SRO $140,689 0.39%
HRA $140,683 0.39%
Planning Services $125,000 0.34%
Departmental Supplies $122,705 0.34%
Property Tax Admin Services $119,583 0.33%
Vehicle Maintenance $118,000 0.33%
To Sewer Fund $112,763 0.31%
Utilities - Water $105,000 0.29%
36.2M
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 109
8.1.e
Packet Pg. 347 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fis
cal Services
$102,4130.28%
Overtime-StrikeTeam
$100,0000.28%
Legal Svcs-GenLitigation
$100,0000.28%
Telephone
$99,3950.27%
Memberships&Subscriptions
$95,0930.26%
General ContractServices-HR
$92,5580.26%
FacilityMaintenance
$83,4460.23%
Overtime-Training
$82,0000.23%
PostRetirementMedical Insur. $
80,0520.22%
CityPromotion
$80,0000.22%
FireTruckLeasePrinciplePmt
$78,2240.22%
SalesTaxCountyAllocation
$71,5130.20%
Uniforms
$64,1000.18%
Rents&Leases-Equipment
$62,9000.17%
Utilities-Lights
$62,0000.17%
Chemicals
$60,1700.17%
SignallightMaintenance
$60,0000.17%
Salaries&WagePTMowingSvc
$60,0000.17%
Legal Svcs-HR
$60,0000.17%
Recruitment
$60,0000.17%
Advertising
$59,9410.17% Interest Expense $59,756 0.16% Building Maintenance $58,500 0.16% Improvements Expense $57,000 0.16% Holiday Pay $56,891 0.16% Sal & Wage, PT Maintenance $56,030 0.15% Medical Services $55,464 0.15% Salaries & Wages - PT Programs $50,099 0.14% Utilities - Building $50,000 0.14% Engineering Services $50,000 0.14% Def. Compensation Match $44,048 0.12% Departmental Supplies-Programs $42,805 0.12% Day Camp $41,380 0.11% Maintenance $38,700 0.11% Salaries & Wages, PT Maintenan $35,205 0.10% Sal & Wages, PT Sports & Maint $32,611 0.09% Janitorial Supplies $32,352 0.09% Small Tools/Shop Supplies $31,320 0.09% Computer Equipment $30,900 0.09% Elections $30,640 0.08% Equipment $30,239 0.08% Person Protective Equip (Fire) $30,000 0.08% Vision Insurance $28,590 0.08% Bank Service Charge $27,230 0.08% Salaries & Wages, Outdoor Ed $26,728 0.07% Abatement Expense $25,000 0.07% IT Equipment - Server $25,000 0.07% Donations $22,500 0.06% Office Supplies $21,650 0.06% Legal Svcs-Gen Consulting $20,000 0.06% Cannabis - Code Enforcement $20,000 0.06% Sal & Wage, PT Sports and Main $19,910 0.05% Safety Supplies $19,551 0.05% General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 110
8.1.e
Packet Pg. 348 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Te
chnical Services
$18,5630.05%
StreetlightMaintenance
$18,0000.05%
Postage
$17,1000.05%
Machinery&EquipmentExpense
$16,2750.04%
Vandalism&UnexpectedRepairs
$15,8800.04%
FarmtoFork
$15,0000.04%
StanCoDEA
$15,0000.04%
AbandonedVehicleCosts
$15,0000.04%
WorkersCompensation
$14,7990.04%
Departmental Supplies-HR
$14,7000.04%
YouthSoccer
$14,6950.04%
Utilities-TrafficSignals
$14,0000.04%
EquipmentMaintenance
$13,5000.04%
UniformAllowance
$12,9420.04%
Deparmental Supplies-Programs
$12,8120.04%
CommunityRiskReduction
$12,2000.03%
RecWare/CreditCardFee
$11,4000.03%
Overtime-Special Operations
$10,7250.03%
Supplies-Graffiti Program
$10,5000.03%
ConcessionStand
$10,0000.03%
ContractPrograms
$10,0000.03%
TinyTotsProgram
$8,8150.02%
ALSParamedicProgram
$8,4410.02%
Travel &Meetings
$8,2870.02%
NewPrograms
$8,0000.02%
WeedAbatementExpense
$8,0000.02%
Legal Services
$8,0000.02%
Permits&Fees
$7,3000.02%
PattersonYouthBasketball $
6,0700.02%
AutoAllowance
$6,0000.02%
BuildingMaintenance(CtrBldg)
$5,0000.01%
Health&WellnessProgram
$5,0000.01%
Vehicle&EquipMaintenance
$4,0000.01%
Special Events
$4,0000.01%
OfficeEquipment
$4,0000.01%
Unemployment Insurance
$3,7880.01%
SwimTeamExpenses
$3,3500.01%
ScavengerHunt(March)
$3,0000.01%
LettersforSanta(Dec)
$3,0000.01%
HalloweenEvent(Oct)
$3,0000.01%
RedCrossClasses
$3,0000.01%
Computers
$3,0000.01%
MiscellaneousExpense
$3,0000.01%
TeenHero/JrGiant
$2,9900.01%
AdultPrograms
$2,8000.01%
YouthFlagFootball $
2,6400.01%
Tourism
$2,5000.01%
CommunityOutReachProgram
$2,2000.01%
SkatetheLot(June)
$2,0000.01%
Training&TravelPlanningCom
$2,0000.01%
TuitionReimbursement
$2,0000.01%
Mailing/Postage
$1,5000.00%
SeniorMeal Program
$1,0000.00%
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 111
8.1.e
Packet Pg. 349 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Safety Day (May) $1,000 0.00%
Festival of Lights (Dec) $1,000 0.00%
CPR / First Aid Program $1,000 0.00%
Machinery &Equipment Expense $1,000 0.00%
Dept Supplies-Planning Commiss $100 0.00%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salaries & Wages, Full-Time $8,731,683.04 $9,463,869.43 8.39% Overtime $412,872.07 $470,049.63 13.85%
Leave Payout $196,931.30 $246,830.95 25.34%
FICA/Medicare - Employer $238,345.13 $241,319.45 1.25%
Retirement $1,784,114.80 $1,750,531.54 -1.88%
Worker's Compensation $641,814.15 $597,828.53 -6.85%
Medical Insurance $1,933,754.18 $2,523,584.62 30.50%
Post Retirement Medical
Insur.
$76,005.89 $80,052.00 5.32%
Dental Insurance $217,018.51 $228,571.33 5.32%
Vision Insurance $27,144.96 $28,590.00 5.32%
Life Insurance $139,363.62 $192,397.26 38.05%
Tuition Reimbursement $6,000.00 $2,000.00 -66.67%
Auto Allowance $12,000.00 $6,000.00 -50.00%
Def. Compensation Match $48,861.94 $44,048.16 -9.85%
IT - Services $490,831.87 $231,026.68 -52.93%
General Contract Services $3,375,752.05 $1,047,070.06 -68.98% General Contract Services -
HR
$95,915.00 $92,558.00 -3.50%
Departmental Supplies $302,208.73 $122,705.00 -59.40%
Departmental Supplies - HR $14,000.00 $14,700.00 5.00%
Health & Wellness Program $5,000.00 $5,000.00 0.00%
Rents & Leases - Equipment $100,950.00 $62,900.00 -37.69% Advertising $53,941.00 $59,941.00 11.12%
Recruitment $60,000.00 $60,000.00 0.00%
Training & Travel $189,886.40 $187,576.40 -1.22%
Travel & Meetings $7,687.00 $8,287.00 7.81%
Memberships &
Subscriptions
$88,460.56 $95,092.56 7.50%
Telephone $85,809.00 $99,395.00 15.83%
Cannabis - Code
Enforcement
$20,000.00 $20,000.00 0.00%
Computer Equipment $57,429.51 $30,900.00 -46.19%
IT Equipment - Server $25,000.00 $25,000.00 0.00%
Vehicle $193,500.00 - -100.00%
Machinery & Equipment
Expense
$86,500.00 $16,275.00 -81.18%
Legal Serv - General
Municipal
$200,000.00 $200,000.00 0.00%
Legal Svcs-Gen Litigation $75,000.00 $100,000.00 33.33% Legal Svcs-Gen Consulting $20,000.00 $20,000.00 0.00%
Legal Svcs-HR $50,000.00 $60,000.00 20.00%
Expenditures by Account
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 112
8.1.e
Packet Pg. 350 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salaries & Wages, Part-Time $431,278.00 $320,239.19 -25.75% HRA $99,389.51 $140,682.55 41.55%
Elections $38,300.00 $30,639.61 -20.00%
City Promotion $80,000.00 $80,000.00 0.00%
Donations $19,500.00 $22,500.00 15.38%
Unemployment Insurance $5,916.07 $3,788.34 -35.97%
Fiscal Services $115,987.25 $102,413.00 -11.70%
Equipment Maintenance $11,737.00 $13,500.00 15.02%
Mailing / Postage $1,500.00 $1,500.00 0.00%
Medical Services $24,135.00 $55,464.00 129.81%
Machinery &Equipment
Expense
$1,000.00 $1,000.00 0.00%
Property Tax Admin Services $119,583.00 $119,583.00 0.00% Sales Tax County Allocation $71,513.00 $71,513.00 0.00% Insurance $423,848.00 $423,848.00 0.00%
Office Supplies $21,650.00 $21,650.00 0.00%
Postage $17,100.00 $17,100.00 0.00%
Bank Service Charge $24,000.00 $27,230.00 13.46%
Grant Expenditure $198,325.80 $192,000.00 -3.19%
Reimbursable Expenditures $528,040.01 $500,000.00 -5.31% Miscellaneous Expense $3,000.00 $3,000.00 0.00%
Equipment $2,606,890.94 $30,239.00 -98.84%
Centennial Park $621,970.50 - -100.00%
Principal Expense $154,743.00 $149,510.00 -3.38%
Interest Expense $54,343.60 $59,756.39 9.96%
Planning Services $310,772.50 $125,000.00 -59.78%
Dept Supplies-Planning
Commiss
$100.00 $100.00 0.00%
Training & Travel-Planning
Com
$2,000.00 $2,000.00 0.00%
Office Equipment $6,000.00 $4,000.00 -33.33%
Building Contract Service $320,000.00 $320,000.00 0.00% Vehicle Maintenance $117,399.48 $118,000.00 0.51%
Fuel $130,950.00 $143,450.00 9.55%
Uniforms $67,580.09 $64,100.00 -5.15%
Legal Services $1,184.00 $8,000.00 575.68%
Engineering Services $50,000.00 $50,000.00 0.00%
Abandoned Vehicle Costs $15,000.00 $15,000.00 0.00%
Abatement Expense $19,316.00 $25,000.00 29.43%
Supplies - Graffiti Program $10,000.00 $10,500.00 5.00% Overtime - Strike Team $100,000.00 $100,000.00 0.00%
Overtime - Training $73,379.75 $82,000.00 11.75%
Overtime - Special
Operations
$32,620.67 $10,725.00 -67.12%
Holiday Pay $39,193.19 $56,891.48 45.16%
Uniform Allowance $12,109.63 $12,942.10 6.87%
Public Safety Services $4,616,170.20 $7,610,362.84 64.86% ALS Paramedic Program $8,195.00 $8,440.85 3.00%
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 113
8.1.e
Packet Pg. 351 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Weed Abatement Expense $8,000.00 $8,000.00 0.00%
Facility Maintenance $112,317.28 $83,446.00 -25.71%
Small Tools/Shop Supplies $30,320.00 $31,320.00 3.30%
Janitorial Supplies $29,352.00 $32,352.00 10.22%
CPR / First Aid Program $515.00 $1,000.00 94.17%
Community Risk Reduction $5,182.00 $12,200.00 135.43%
Utilities $273,494.00 $284,000.00 3.84%
Computers $3,000.00 $3,000.00 0.00%
Improvements Expense $283,459.31 $57,000.00 -79.89%
Person Protective Equip
(Fire)
$37,393.31 $30,000.00 -19.77%
Fire Truck Lease Principle
Pmt
$78,223.82 $78,223.82 0.00%
Fire Truck Lease -Interest
Pmt
$166,481.67 $166,481.67 0.00%
Public Safety Services SRO $140,689.00 $140,689.00 0.00% State Grant - COPS $154,000.00 $154,000.00 0.00%
Animal Control $144,187.00 $144,187.00 0.00%
StanCo DEA $15,000.00 $15,000.00 0.00%
Rents & Lease -
Buildings/Prop
$151,764.51 $171,764.51 13.18%
Community Out Reach
Program
$2,200.00 $2,200.00 0.00%
Tourism $2,500.00 $2,500.00 0.00%
Salaries & Wages, PT
Programs
$553,092.00 $576,075.00 4.16%
Rec Ware/Credit Card Fee $11,400.00 $11,400.00 0.00%
Contract Programs $7,000.00 $10,000.00 42.86%
Red Cross Classes $3,000.00 $3,000.00 0.00%
New Programs $8,000.00 $8,000.00 0.00%
Special Events $18,000.00 $4,000.00 -77.78%
Farm to Fork $15,000.00 $15,000.00 0.00%
Salaries & Wages, Outdoor
Ed
$26,728.00 $26,728.00 0.00%
Safety Supplies $17,476.00 $19,551.00 11.87%
Day Camp $41,380.00 $41,380.00 0.00%
Salaries & Wages, PT
Maintenan
$35,205.00 $35,205.00 0.00%
Tiny Tots Program $8,815.00 $8,815.00 0.00%
Patterson Youth Basketball $12,395.00 $6,070.00 -51.03% Teen Hero/Jr Giant $2,990.00 $2,990.00 0.00%
Youth Flag Football $2,640.00 $2,640.00 0.00%
Youth Soccer $14,695.00 $14,695.00 0.00%
Adult Programs $2,500.00 $2,800.00 12.00%
Sal & Wages, PT Sports &
Maint
$32,611.00 $32,611.00 0.00%
Swim Team Expenses $3,000.00 $3,350.00 11.67%
Deparmental SuppliesPrograms
$13,760.00 $12,812.00 -6.89%
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 114
8.1.e
Packet Pg. 352 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Chemicals $58,670.00 $60,170.00 2.56%
Permits & Fees $6,350.00 $7,300.00 14.96%
Concession Stand $9,000.00 $10,000.00 11.11%
Workers Compensation $52,306.32 $14,799.14 -71.71%
Maintenance $38,700.00 $38,700.00 0.00%
Departmental SuppliesPrograms
$41,805.00 $42,805.00 2.39%
Senior Meal Program $1,000.00 $1,000.00 0.00%
Salaries & Wages - PT
Programs
$41,444.00 $50,099.00 20.88%
Building Maintenance $58,066.22 $58,500.00 0.75%
Building Maintenance
(CtrBldg)
$2,000.00 $5,000.00 150.00%
Vehicle & Equip
Maintenance
$4,028.49 $4,000.00 -0.71%
Utilities - Building $50,000.00 $50,000.00 0.00%
Sal & Wage, PT Sports and
Main
$19,910.00 $19,910.00 0.00%
Sal & Wage, PT Maintenance $56,030.00 $56,030.00 0.00%
Vandalism & Unexpected
Repairs
$15,880.00 $15,880.00 0.00%
Utilities - Water $94,000.00 $105,000.00 11.70%
Salaries & Wage PT Mowing
Svc
$60,000.00 $60,000.00 0.00%
South Park Improvement $478,151.00 - -100.00%
Technical Services $85,321.70 $18,562.50 -78.24%
Streetlight Maintenance $10,000.00 $18,000.00 80.00%
Signallight Maintenance $55,000.00 $60,000.00 9.09%
Utilities - Lights $62,000.00 $62,000.00 0.00%
Utilities - Traffic Signals $13,200.00 $14,000.00 6.06% Public Safety Facility-Buildin $537,094.25 $1,696,860.00 215.93% To General Fund Reserve $8,039,175.22 - -100.00%
To Sewer Fund $112,762.94 $112,762.94 0.00%
To LMD's $1,133,875.95 - -100.00%
To CFD 2003-1 $6,506,884.20 $1,604,400.00 -75.34%
To ARPA $730,000.00 - -100.00%
To CSA #15 $6,727.00 - -100.00%
To BADs $78,887.00 - -100.00%
To Other Funds $448,045.00 - -100.00%
To General Fund $147,066.00 $202,348.00 37.59%
Loss of General Fund
Revenue
$304,233.45 - -100.00%
Econcomic Recovery
Programs
$77,431.45 - -100.00%
Homeless Shelter Programs $4,965.43 - -100.00%
Cyber Security Services $28,560.00 - -100.00%
IT Equipment $40,376.89 - -100.00%
Halloween Event (Oct) - $3,000.00 -
Festival of Lights (Dec) - $1,000.00 -
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 115
8.1.e
Packet Pg. 353 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Letters for Santa (Dec) - $3,000.00 -
Scavenger Hunt (March) - $3,000.00 -
Safety Day (May) - $1,000.00 -
Skate the Lot (June) - $2,000.00 -
Total Expenditures $53,646,215.31 $36,243,380.53 -32.44% Fund Balance
Fund Balance Projections
General Fund Reserve General Fund American Rescue Relief Fund (ARPA) Bond Administrative Fees Master - Development Plan Self - Insurance Reserve Fund Balance FY 2025 FY 2026 FY 2025 vs. FY 2026 ($ Change) FY 2025 vs. FY 2026 (% Change) General Fund $2,884,670 $2,119,802 -$764,868 -26.51%
General Fund
Reserve
$12,042,777 $12,194,877 $152,100 1.26%
Bond
Administrative
Fees
$587,953 $674,407 $86,454 14.70%
American Rescue
Relief Fund
(ARPA)
$181,316 $181,316 - 0.00%
Self - Insurance
Reserve
$7,860 $8,158 $298 3.79%
Master -
Development
Plan
$265,250 $275,335 $10,085 3.80%
Total Fund
Balance
$15,969,826 $15,453,895 -$515,931 -3.23%
$28M
$16M $15M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
Financial Summary
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 116
8.1.e
Packet Pg. 354 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Av
ailableFundBalance
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 117
8.1.e
Packet Pg. 355 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) CFD 2003-1 (Fire Station #52)
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2024 2025 2026
0 $3M
$5M
$8M
$10M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance -$4,259,197 $93,910
Revenues
Current Services Charges $5,322 -
Other $1,348,328 $1,602,000
Other governmental $45,000 $45,000
Transfers In $7,596,199 $2,306,216
Total Revenues $8,994,849 $3,953,216
Expenditures
Salary & Benefits $3,213,107 $3,009,833
Maintenance & Operations $270,346 $276,543
Capital Outlay $381,403 $54,800
Debt Service $116,886 $116,886
Transfer Out $660,000 $588,730
Total Expenditures $4,641,742 $4,046,792
Total Revenues Less Expenditures $4,353,107 -$93,576
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 118
8.1.e
Packet Pg. 356 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
Historical Revenue by Fund
CFD 2003-1 Public Safety
FY26 Revenues by Fund
CFD 2003-1 Public Safety $3,953,216 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
CFD 2003-1 Public Safety $8,994,849.01 $3,953,216.00 -56.05% Total Revenues $8,994,849.01 $3,953,216.00 -56.05%
Category FY 2025 Adjusted FY 2026 Budgeted
Ending Fund Balance $93,910 $334
$2M
$9M
$4M
FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
3.95M
Revenues by Fund
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 119
8.1.e
Packet Pg. 357 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Transfers In Other Other governmental
Current Services Charges
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Current Services Charges $5,321.57 - -100.00%
Other $1,348,328.24 $1,602,000.00 18.81%
Other governmental $45,000.00 $45,000.00 0.00%
Transfers In $7,596,199.20 $2,306,216.00 -69.64%
Total Revenues $8,994,849.01 $3,953,216.00 -56.05%
Revenues by Account
FY26 Revenues by Account
From General Fund $1,604,400 40.58%
Assessment Fees $1,600,000 40.47%
From Fund 189 $616,816 15.60%
From Fund 188 CFD 2015-2 $85,000 2.15%
Salary Reimb - Fire Dept $45,000 1.14%
Miscellaneous Reimbursements $2,000 0.05%
$2M
$9M
$4M
FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
Revenues by Revenue Grouping
3.95M
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 120
8.1.e
Packet Pg. 358 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Rental Income $5,321.57 - -100.00%
Miscellaneous
Reimbursements
$2,172.97 $2,000.00 -7.96%
Salary Reimb - Fire Dept $45,000.00 $45,000.00 0.00%
From General Fund $6,506,884.20 $1,604,400.00 -75.34%
Assessment Fees $1,346,155.27 $1,600,000.00 18.86%
From Fund 189 $893,980.00 $616,816.00 -31.00%
From Fund 188 CFD 2015-2 $195,335.00 $85,000.00 -56.49% Total Revenues $8,994,849.01 $3,953,216.00 -56.05%
Expenditures by Fund
Historical Expenditures by Fund
CFD 2003-1 Public Safety
FY26 Expenditures by Fund
CFD 2003-1 Public Safety $4,046,792 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
CFD 2003-1 Public Safety $4,641,742.19 $4,046,792.10 -12.82% Revenues by Account
$3M
$5M
$4M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
4.05M
Expenditures by Fund
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 121
8.1.e
Packet Pg. 359 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Total Expenditures $4,641,742.19 $4,046,792.10 -12.82%
Expenditures by Department
FY26 Expenditures by Department
Fire - Station 52 $3,458,062 85.45%
Transfers Out $588,730 14.55%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Fire - Station 52 $3,981,742.19 $3,458,062.10 -13.15%
Transfers Out $660,000.00 $588,730.00 -10.80%
Total Expenditures $4,641,742.19 $4,046,792.10 -12.82%
Expenditures by Account Summary
Historical Expenditures by Account Summary
Salary & Benefits Transfer Out Maintenance & Operations Capital Outlay Debt Service
4.05M
Expenditures by Department
$3M
$5M
$4M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 122
8.1.e
Packet Pg. 360 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salary & Benefits $3,213,107.43 $3,009,832.71 -6.33%
Maintenance & Operations $270,345.53 $276,543.19 2.29%
Capital Outlay $381,403.03 $54,800.00 -85.63%
Debt Service $116,886.20 $116,886.20 0.00%
Transfer Out $660,000.00 $588,730.00 -10.80%
Total Expenditures $4,641,742.19 $4,046,792.10 -12.82%
Expenditures by Account Summary
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 123
8.1.e
Packet Pg. 361 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account
FY26 Expenditures by Account
Salaries & Wages, Full-Time $1,248,981 30.86%
To General Fund $588,730 14.55%
Overtime $478,511 11.82%
Medical Insurance $350,862 8.67%
Retirement $267,056 6.60%
Worker's Compensation $244,793 6.05%
Overtime - Training $102,625 2.54%
Overtime - Strike Team $100,000 2.47%
Fire Truck Lease Principle Pmt $82,315 2.03%
Holiday Pay $50,029 1.24%
Life Insurance $37,857 0.94%
Vehicle Maintenance $35,000 0.86%
Fire Truck Lease -Interest Pmt $34,571 0.85%
Facility Maintenance $33,000 0.82%
Training & Travel $30,765 0.76%
Person Protective Equip (Fire) $30,000 0.74%
HRA $29,666 0.73%
Dental Insurance $29,021 0.72%
General Contract Services $28,140 0.70%
FICA/Medicare - Employer $26,033 0.64%
Fuel $25,000 0.62%
Fiscal Services $19,394 0.48%
Equipment $17,800 0.44%
Telephone $15,000 0.37%
Utilities $15,000 0.37%
Departmental Supplies $12,105 0.30%
Overtime - Special Operations $11,225 0.28%
Uniform Allowance $10,982 0.27%
Post Retirement Medical Insur. $10,164 0.25%
Uniforms $9,500 0.23%
Medical Services $9,234 0.23%
Advanced Life Support (ALS) $8,446 0.21%
Property Tax & Assessments $7,500 0.19%
Leave Payout $6,888 0.17%
Equipment Maintenance $6,500 0.16%
Community Risk Reduction $5,000 0.12%
Office Furniture/Appliances $5,000 0.12%
IT - Services $4,394 0.11%
4.05M
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 124
8.1.e
Packet Pg. 362 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Small Tools/Shop Supplies $4,120 0.10%
Vision Insurance $3,630 0.09%
Rents & Leases - Equipment $3,400 0.08%
Janitorial Supplies $3,000 0.07%
Computer Equipment $2,000 0.05%
Office Supplies $1,545 0.04%
Def. Compensation $1,303 0.03%
Advertising $500 0.01%
Unemployment Insurance $207 0.01%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salaries & Wages, Full-Time $1,351,627.20 $1,248,980.60 -7.59% Overtime $451,545.95 $478,511.16 5.97%
Leave Payout $9,339.18 $6,887.57 -26.25%
FICA/Medicare - Employer $28,987.40 $26,033.15 -10.19%
Retirement $484,038.86 $267,055.50 -44.83%
Worker's Compensation $114,056.27 $244,793.07 114.62%
Medical Insurance $379,683.92 $350,862.22 -7.59%
Post Retirement Medical
Insur.
$11,642.40 $10,164.00 -12.70%
Dental Insurance $33,242.38 $29,021.12 -12.70%
Vision Insurance $4,158.00 $3,630.00 -12.70%
Life Insurance $45,804.23 $37,857.35 -17.35%
Tuition Reimbursement $6,000.00 - -100.00%
IT - Services $28,241.03 $4,394.04 -84.44%
General Contract Services $29,084.50 $28,140.15 -3.25%
Departmental Supplies $12,105.00 $12,105.00 0.00%
Rents & Leases - Equipment $6,050.00 $3,400.00 -43.80%
Advertising $500.00 $500.00 0.00%
Training & Travel $16,765.00 $30,765.00 83.51%
Telephone $15,000.00 $15,000.00 0.00%
Computer Equipment $2,000.00 $2,000.00 0.00%
HRA $35,132.27 $29,665.87 -15.56%
Unemployment Insurance - $207.30 -
Fiscal Services $17,630.00 $19,394.00 10.01%
Equipment Maintenance $4,500.00 $6,500.00 44.44%
Medical Services $14,605.00 $9,234.00 -36.78%
Office Supplies $1,545.00 $1,545.00 0.00%
Equipment $22,800.00 $17,800.00 -21.93%
Vehicle Maintenance $35,000.00 $35,000.00 0.00%
Fuel $20,000.00 $25,000.00 25.00%
Uniforms $5,000.00 $9,500.00 90.00%
Overtime - Strike Team $100,000.00 $100,000.00 0.00%
Overtime - Training $90,982.81 $102,625.45 12.80%
Overtime - Special
Operations
$11,000.00 $11,225.00 2.05%
Holiday Pay $43,437.91 $50,028.52 15.17%
Uniform Allowance $11,814.53 $10,982.06 -7.05%
Expenditures by Account
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 125
8.1.e
Packet Pg. 363 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Facility Maintenance $23,000.00 $33,000.00 43.48%
Small Tools/Shop Supplies $4,120.00 $4,120.00 0.00%
Janitorial Supplies $3,000.00 $3,000.00 0.00%
Community Risk Reduction $5,000.00 $5,000.00 0.00%
Utilities $14,000.00 $15,000.00 7.14%
Office Furniture/Appliances $1,600.00 $5,000.00 212.50% Person Protective Equip
(Fire)
$25,000.00 $30,000.00 20.00%
Fire Truck Lease Principle
Pmt
$78,223.82 $82,314.93 5.23%
Fire Truck Lease -Interest
Pmt
$38,662.38 $34,571.27 -10.58%
To ARPA $660,000.00 - -100.00%
To General Fund - $588,730.00 -
Def. Compensation $614.12 $1,302.77 112.14%
Advanced Life Support (ALS) $8,200.00 $8,446.00 3.00%
Property Tax & Assessments $7,000.00 $7,500.00 7.14%
Improvement Expense $330,003.03 - -100.00%
Total Expenditures $4,641,742.19 $4,046,792.10 -12.82%
Fund Balance
Fund Balance Projections
CFD 2003-1 Public Safety
Fund Balance FY 2025 FY 2026 FY 2025 vs. FY 2026 ($ Change) FY 2025 vs. FY 2026 (% Change) CFD 2003-1 Public
Safety
$93,910.00 $334.00 -$93,576.00 -99.64%
Total Fund
Balance
$93,910.00 $334.00 -$93,576.00 -99.64%
---$$$444,,,222555999,,,111999777
$94K $334
FY2024 FY2025 FY2026
-$6M
-$4M
-$2M
0 $2M
Financial Summary
CFD 2003-1 (Fire Station #52)
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 126
8.1.e
Packet Pg. 364 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Garbage Enterprise Fund
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2024 2025 2026
0 $1M
$2M
$3M
$4M
$5M
$6M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $1,764,509 $1,411,654
Revenues
Franchise Tax $44,530 $44,530
Current Services Charges $4,401,882 $5,025,314
Other $120,402 $111,568
Other governmental $4,320 $4,320
Interest Income $32,083 $63,210
Total Revenues $4,603,217 $5,248,942
Expenditures
Salary & Benefits $1,358,652 $1,440,176
Maintenance & Operations $3,306,702 $3,454,301
Capital Outlay $5,000 $30,000
Transfer Out $285,718 $404,749
Total Expenditures $4,956,072 $5,329,226
Total Revenues Less Expenditures -$352,855 -$80,284
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 127
8.1.e
Packet Pg. 365 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Please note that the Fund Balance displayed above is the budgetable Fund Balance. For Enterprise funds, the City uses Working Capital to determine what is budgetable.
Revenues by Fund
Historical Revenue by Fund
Garbage Fund
FY26 Revenues by Fund
Garbage Fund $5,248,942 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Garbage Fund $4,603,216.72 $5,248,942.00 14.03%
Total Revenues $4,603,216.72 $5,248,942.00 14.03%
Category FY 2025 Adjusted FY 2026 Budgeted
Ending Fund Balance $1,411,654 $1,331,370
$5M $5M
$5M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
5.25M
Revenues by Fund
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 128
8.1.e
Packet Pg. 366 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Current Services Charges Other Interest Income
Franchise Tax Other governmental
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Franchise Tax $44,530.00 $44,530.00 0.00%
Current Services Charges $4,401,882.14 $5,025,314.00 14.16% Other $120,402.00 $111,568.00 -7.34%
Other governmental $4,320.00 $4,320.00 0.00%
Interest Income $32,082.58 $63,210.00 97.02%
Total Revenues $4,603,216.72 $5,248,942.00 14.03%
Revenues by Account
FY26 Revenues by Account
Garbage Services $5,025,314 95.74%
Late Fee $111,568 2.13%
Interest Income $63,210 1.20%
Franchise Fees - Garbage $44,530 0.85%
Highway Maint (SWEEP) $4,320 0.08%
$5M $5M
$5M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Revenues by Revenue Grouping
5.25M
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 129
8.1.e
Packet Pg. 367 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Interest Income $32,082.58 $63,210.00 97.02%
Late Fee $120,402.00 $111,568.00 -7.34%
Franchise Fees - Garbage $44,530.00 $44,530.00 0.00%
Highway Maint (SWEEP) $4,320.00 $4,320.00 0.00%
Garbage Services $4,401,882.14 $5,025,314.00 14.16%
Total Revenues $4,603,216.72 $5,248,942.00 14.03%
Expenditures by Fund
Historical Expenditures by Fund
Garbage Fund
FY26 Expenditures by Fund
Garbage Fund $5,329,226 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Garbage Fund $4,956,072.01 $5,329,225.61 7.53%
Total Expenditures $4,956,072.01 $5,329,225.61 7.53%
Revenues by Account
$5M
$5M
$5M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
5.33M
Expenditures by Fund
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 130
8.1.e
Packet Pg. 368 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Department
FY26 Expenditures by Department
Public Works $4,517,254 84.76%
Transfers Out $404,749 7.59%
Finance $292,223 5.48%
Streets - Urban Forestry $100,000 1.88%
Park Maintenance $10,000 0.19%
Street Maintenance $5,000 0.09%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Administration -$12,567.57 - -100.00%
Finance $175,744.48 $292,222.72 66.28%
Park Maintenance - $10,000.00 -
Street Maintenance - $5,000.00 -
Streets - Urban Forestry - $100,000.00 -
Public Works $4,507,177.10 $4,517,253.89 0.22%
Transfers Out $285,718.00 $404,749.00 41.66%
Total Expenditures $4,956,072.01 $5,329,225.61 7.53%
5.33M
Expenditures by Department
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 131
8.1.e
Packet Pg. 369 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account Summary
Historical Expenditures by Account Summary
Maintenance & Operations Salary & Benefits Transfer Out Capital Outlay
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salary & Benefits $1,358,651.98 $1,440,175.63 6.00%
Maintenance & Operations $3,306,702.03 $3,454,300.98 4.46% Capital Outlay $5,000.00 $30,000.00 500.00%
Transfer Out $285,718.00 $404,749.00 41.66%
Total Expenditures $4,956,072.01 $5,329,225.61 7.53%
$5M
$5M
$5M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Expenditures by Account Summary
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 132
8.1.e
Packet Pg. 370 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account
FY26 Expenditures by Account
Contract Services - Garbage $2,375,000 44.57%
Salaries & Wages, Full-Time $870,160 16.33%
Insurance $423,848 7.95%
To General Fund $404,749 7.59%
Contract Service - St Sweeping $304,750 5.72%
Medical Insurance $231,837 4.35%
Retirement $126,252 2.37%
UF Green Diversion Program $100,000 1.88%
General Contract Services $85,875 1.61%
Worker's Compensation $69,418 1.30%
HRA $33,513 0.63%
IT - Services $32,949 0.62%
Salaries & Wages, Part-Time $28,834 0.54%
Dental Insurance $26,299 0.49%
Vehicle $25,000 0.47%
SW Community Recycling Day $15,000 0.28%
Leave Payout $14,318 0.27%
Postage $13,600 0.26%
FICA/Medicare - Employer $13,279 0.25%
Uniforms $12,500 0.23%
Consulting Services $10,000 0.19%
Parks/SW SB1383 Compost Procur $10,000 0.19%
Vehicle Maintenance $9,000 0.17%
Telephone $8,875 0.17%
Rents & Leases - Equipment $7,500 0.14%
Post Retirement Medical Insura $7,287 0.14%
Overtime $7,000 0.13%
Advertising $7,000 0.13%
Office Supplies $6,000 0.11%
Fuel $6,000 0.11%
Departmental Supplies $5,500 0.10%
Computer Equipment $5,000 0.09%
Streets & Alley Maintenance $5,000 0.09%
Fiscal Services $4,754 0.09%
Def. Compensation Match $3,608 0.07%
Training & Travel $3,500 0.07%
Vision Insurance $3,290 0.06%
Life Insurance $3,094 0.06%
5.33M
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 133
8.1.e
Packet Pg. 371 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Small Tools/Shop Supplies $2,800 0.05%
Memberships & Subscriptions $2,200 0.04%
Post Retirement Medical Insur. $1,924 0.04%
Safety Supplies $1,500 0.03%
Medical Services $550 0.01%
Equipment Maintenance $400 0.01%
Permits & Fees $200 0.00%
Unemployment Insurance $62 0.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salaries & Wages, Full-Time $869,614.25 $870,160.24 0.06% Overtime $6,200.00 $7,000.00 12.90%
Leave Payout $14,524.43 $14,317.68 -1.42%
FICA/Medicare - Employer $16,669.35 $13,279.34 -20.34%
Retirement $127,226.87 $126,252.30 -0.77%
Worker's Compensation $61,016.15 $69,418.42 13.77%
Medical Insurance $168,168.02 $231,837.34 37.86%
Post Retirement Medical
Insur.
$1,936.03 $1,923.60 -0.64%
Dental Insurance $29,272.48 $26,298.90 -10.16%
Vision Insurance $3,661.44 $3,289.50 -10.16%
Life Insurance $8,752.28 $3,094.07 -64.65%
Def. Compensation Match $1,719.55 $3,608.31 109.84%
IT - Services $39,217.95 $32,948.98 -15.98%
General Contract Services $2,358,384.85 $85,875.00 -96.36% Departmental Supplies $5,500.00 $5,500.00 0.00%
Rents & Leases - Equipment $11,450.00 $7,500.00 -34.50% Advertising $6,100.00 $7,000.00 14.75%
Training & Travel $3,500.00 $3,500.00 0.00%
Memberships &
Subscriptions
$2,000.00 $2,200.00 10.00%
Telephone $7,500.00 $8,875.00 18.33%
Computer Equipment $5,000.00 $5,000.00 0.00%
Vehicle - $25,000.00 -
Salaries & Wages, Part-Time $26,000.00 $28,834.00 10.90% HRA $15,575.13 $33,512.74 115.17%
Unemployment Insurance - $62.19 -
Fiscal Services $8,251.00 $4,754.00 -42.38%
Equipment Maintenance $400.00 $400.00 0.00%
Medical Services $500.00 $550.00 10.00%
Insurance $423,848.00 $423,848.00 0.00%
Office Supplies $6,000.00 $6,000.00 0.00%
Postage $12,000.00 $13,600.00 13.33%
Vehicle Maintenance $8,062.77 $9,000.00 11.62%
Fuel $5,000.00 $6,000.00 20.00%
Uniforms $11,762.71 $12,500.00 6.27%
Small Tools/Shop Supplies $2,667.00 $2,800.00 4.99%
Safety Supplies $1,350.00 $1,500.00 11.11%
Expenditures by Account
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 134
8.1.e
Packet Pg. 372 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Permits & Fees $200.00 $200.00 0.00%
To General Fund $285,718.00 $404,749.00 41.66%
Consulting Services $23,500.00 $10,000.00 -57.45%
Post Retirement Medical
Insura
$8,316.00 $7,287.00 -12.37%
Contract Service - St
Sweeping
$354,507.75 $304,750.00 -14.04%
SW Community Recycling
Day
$10,000.00 $15,000.00 50.00%
Alley/Sidewalk Maint $5,000.00 - -100.00%
Parks/SW SB1383 Compost
Procur
- $10,000.00 -
Streets & Alley Maintenance - $5,000.00 -
Contract Services - Garbage - $2,375,000.00 -
UF Green Diversion
Program
- $100,000.00 -
Total Expenditures $4,956,072.01 $5,329,225.61 7.53%
Budgetable Fund Balance - Working Capital
Budgetable Fund Balance Projections
Garbage Fund
Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
Garbage Fund $1,411,654.00 $1,331,370.00 -$80,284.00 -5.69% Total Fund
Balance
$1,411,654.00 $1,331,370.00 -$80,284.00 -5.69%
$2M
$1M $1M
FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
Financial Summary
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 135
8.1.e
Packet Pg. 373 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Available Budgetable Fund Balance
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 136
8.1.e
Packet Pg. 374 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Sewer Enterprise Fund
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2024 2025 2026
0 $10M
$20M
$30M
$40M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $717,897 -$1,194,443
Revenues
Current Services Charges $6,021,043 $6,598,315
Other $156,714 $144,377
Interest Income $17,495 $44,637
Transfers In $20,789,582 $1,626,840
Total Revenues $26,984,835 $8,414,169
Expenditures
Salary & Benefits $3,276,834 $3,615,854
Maintenance & Operations $2,079,991 $2,499,465
Capital Outlay $18,580,632 $95,000
Debt Service $832,682 $929,951
Transfer Out $4,127,037 $2,732,617
Total Expenditures $28,897,176 $9,872,887
Total Revenues Less Expenditures -$1,912,340 -$1,458,718 Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 137
8.1.e
Packet Pg. 375 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Please note that the Fund Balance displayed above is the budgetable Fund Balance. For Enterprise funds, the City uses Working Capital to determine what is budgetable.
Revenues by Fund
Historical Revenue by Fund
Sewer Fund Sewer Capital Fund PPFA Sewer Authority Fund FY26 Revenues by Fund
Sewer Fund $6,922,752 82.27%
PPFA Sewer Authority Fund $847,745 10.08%
Sewer Capital Fund $643,672 7.65%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Sewer Fund $8,180,699.67 $6,922,751.60 -15.38%
Sewer Capital Fund $18,579,030.76 $643,672.00 -96.54%
PPFA Sewer Authority Fund $225,104.80 $847,745.00 276.60% Total Revenues $26,984,835.23 $8,414,168.60 -68.82%
Category FY 2025 Adjusted FY 2026 Budgeted
Ending Fund Balance -$1,194,443 -$2,653,161
$11M
$27M
$8M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
8.41M
Revenues by Fund
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 138
8.1.e
Packet Pg. 376 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Transfers In Current Services Charges Other
Interest Income Fines and Forfeitures
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Current Services Charges $6,021,043.45 $6,598,314.66 9.59% Other $156,714.00 $144,377.00 -7.87%
Interest Income $17,495.46 $44,637.00 155.13%
Transfers In $20,789,582.32 $1,626,839.94 -92.17%
Total Revenues $26,984,835.23 $8,414,168.60 -68.82%
Revenues by Account
FY26 Revenues by Account
Sewer Service $6,579,158 78.19%
From Sewer Fund $846,236 10.06%
From Sewer Impact $643,672 7.65%
Late Fee $143,377 1.70%
From General Fund $112,763 1.34%
Interest Income $44,637 0.53%
From BAD Districts $24,169 0.29%
Rental Income $19,157 0.23%
Public Works Salary Reimb $1,000 0.01%
$11M
$27M
$8M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
Revenues by Revenue Grouping
8.41M
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 139
8.1.e
Packet Pg. 377 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Rental Income $19,157.00 $19,157.00 0.00%
Interest Income $17,495.46 $44,637.00 155.13%
Miscellaneous
Reimbursements
$1,600.00 - -100.00%
Public Works Salary Reimb $1,000.00 $1,000.00 0.00%
From Sewer Fund $211,800.38 $846,236.00 299.54%
From BAD Districts $131,669.00 $24,169.00 -81.64%
From CFD 2018-2
Maintenance
$20,085.00 - -100.00%
From General Fund $112,762.94 $112,762.94 0.00%
Late Fee $154,114.00 $143,377.00 -6.97%
Sewer Service $6,001,886.45 $6,579,157.66 9.62%
Transfers In - CFD2013-
1/Maint
$17,200.00 - -100.00%
From Water & Sewer Bond
Fund
$741,541.43 - -100.00%
From Sewer Capital Fund $975,492.81 - -100.00%
From Sewer Impact $252,074.00 $643,672.00 155.35%
From CFD/Business Park $7,787,166.30 - -100.00%
From Sewer Operations $1,395,518.46 - -100.00%
From CFD - VOP 2018-1
Infrast
$9,144,272.00 - -100.00%
Total Revenues $26,984,835.23 $8,414,168.60 -68.82%
Expenditures by Fund
Historical Expenditures by Fund
Sewer Fund Sewer Capital Fund PPFA Sewer Authority Fund Revenues by Account
$14M
$29M
$10M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
$40M
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 140
8.1.e
Packet Pg. 378 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) FY26 Expenditures by Fund
Sewer Fund $9,654,292 97.79%
PPFA Sewer Authority Fund $218,595 2.21%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Sewer Fund $9,846,264.57 $9,654,292.02 -1.95%
Sewer Capital Fund $18,090,111.11 - -100.00%
PPFA Sewer Authority Fund $960,799.86 $218,594.75 -77.25% Total Expenditures $28,897,175.54 $9,872,886.77 -65.83% Expenditures by Department
FY26 Expenditures by Department
Public Works $5,003,637 50.68%
Transfers Out $2,732,617 27.68%
Collections $1,315,051 13.32%
Non-Departmental $229,930 2.33%
Vegetation Management $216,339 2.19%
Engineering $190,072 1.93%
Finance $185,241 1.88%
9.87M
Expenditures by Fund
9.87M
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 141
8.1.e
Packet Pg. 379 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Administration -$85,389.70 - -100.00%
Finance $93,770.40 $185,240.60 97.55%
Non-Departmental $230,593.91 $229,930.23 -0.29%
Building Inspection $167,007.28 - -100.00%
Engineering $17,058,681.30 $190,072.24 -98.89%
Public Works $5,728,269.53 $5,003,637.33 -12.65%
Collections $1,373,179.76 $1,315,050.59 -4.23%
Vegetation Management $204,025.98 $216,338.78 6.03%
Transfers Out $4,127,037.08 $2,732,617.00 -33.79%
Total Expenditures $28,897,175.54 $9,872,886.77 -65.83% Expenditures by Account Summary
Historical Expenditures by Account Summary
Capital Outlay Transfer Out Salary & Benefits
Maintenance & Operations Debt Service
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salary & Benefits $3,276,833.70 $3,615,854.08 10.35%
Maintenance & Operations $2,079,990.94 $2,499,465.02 20.17% Capital Outlay $18,580,631.61 $95,000.00 -99.49%
Debt Service $832,682.21 $929,950.67 11.68%
Transfer Out $4,127,037.08 $2,732,617.00 -33.79%
Total Expenditures $28,897,175.54 $9,872,886.77 -65.83% Expenditures by Department
$14M
$29M
$10M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
$40M
Expenditures by Account Summary
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 142
8.1.e
Packet Pg. 380 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account
FY26 Expenditures by Account
Salaries & Wages, Full-Time $2,083,241 21.10%
To General Fund $1,242,709 12.59%
Insurance $853,848 8.65%
To PPFA Sewer Authority Bonds $846,236 8.57%
To Sewer Capital $643,672 6.52%
Medical Insurance $597,082 6.05%
General Contract Services $462,540 4.68%
Retirement $367,469 3.72%
Principal Expense $279,438 2.83%
Principal Exp- CEC Loan $208,825 2.12%
Worker's Compensation $197,048 2.00%
Equipment Maintenance $180,000 1.82%
Consulting Services $145,000 1.47%
Principal Exp-Banc of America $136,041 1.38%
Interest Expense $129,211 1.31%
Principal Expense SRF Loan $112,469 1.14%
Utilities - Buildings $100,000 1.01%
Chemicals $89,000 0.90%
IT - Services $79,581 0.81%
Life Insurance $78,347 0.79%
Overtime $77,000 0.78%
Technical Services $73,500 0.74%
Vehicle $67,500 0.68%
Permits & Fees $66,600 0.67%
Rents & Leases - Equipment $57,450 0.58%
Vehicle Maintenance $56,700 0.57%
Dental Insurance $54,421 0.55%
Fuel $48,770 0.49%
Leave Payout $41,889 0.42%
Departmental Supplies $35,500 0.36%
Uniforms $35,100 0.36%
Interest Exp-Banc of America $33,155 0.34%
FICA/Medicare - Employer $33,005 0.33%
Salaries & Wages, Part-Time $31,593 0.32%
Facility Maintenance $30,000 0.30%
Computer Equipment $27,500 0.28%
HRA $25,135 0.25%
Interest Expense SRF Loan $23,380 0.24%
9.87M
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 143
8.1.e
Packet Pg. 381 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Legal Services $20,500 0.21%
Telephone $20,100 0.20%
Small Tools/Shop Supplies $16,600 0.17%
Training & Travel $16,160 0.16%
Electrical Supplies $16,000 0.16%
Advertising $14,500 0.15%
Safety Supplies $14,350 0.15%
Postage $14,300 0.14%
Post Retirement Medical Insur. $12,340 0.12%
Office Supplies $11,200 0.11%
Memberships & Subscriptions $10,420 0.11%
Property/Irrigation Tax $10,000 0.10%
Vision Insurance $6,807 0.07%
Post Retirement Medical Insura $6,720 0.07%
Fiscal Services $6,432 0.07%
Interest Exp- CEC Loan $5,805 0.06%
Sewer Lateral Maintenance $5,000 0.05%
Utilities -Storm Lift Stations $4,000 0.04%
Utilities -Sewer Lift Stations $3,000 0.03%
Def. Compensation Match $2,446 0.02%
Bank Service Charge $2,164 0.02%
Call Premium Payment $1,625 0.02%
Medical Services $1,150 0.01%
Tuition Reimbursement $1,000 0.01%
Unemployment Insurance $311 0.00%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salaries & Wages, Full-Time $2,009,899.95 $2,083,241.41 3.65% Overtime $67,000.00 $77,000.00 14.93%
Leave Payout $34,426.31 $41,889.40 21.68%
FICA/Medicare - Employer $32,887.26 $33,005.15 0.36%
Retirement $328,156.60 $367,468.94 11.98%
Worker's Compensation $78,913.93 $197,047.95 149.70%
Medical Insurance $541,634.20 $597,082.47 10.24%
Post Retirement Medical
Insur.
$13,056.96 $12,339.60 -5.49%
Dental Insurance $54,070.42 $54,420.60 0.65%
Vision Insurance $6,763.20 $6,807.00 0.65%
Life Insurance $74,103.57 $78,346.95 5.73%
Tuition Reimbursement $1,000.00 $1,000.00 0.00%
Def. Compensation Match $2,180.91 $2,446.38 12.17%
IT - Services $111,912.74 $79,581.02 -28.89%
General Contract Services $389,832.00 $462,540.00 18.65% Departmental Supplies $35,000.00 $35,500.00 1.43%
Rents & Leases - Equipment $110,300.00 $57,450.00 -47.91% Advertising $11,500.00 $14,500.00 26.09%
Training & Travel $15,383.00 $16,160.00 5.05%
Memberships &
Subscriptions
$9,370.00 $10,420.00 11.21%
Telephone $19,965.00 $20,100.00 0.68%
Expenditures by Account
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 144
8.1.e
Packet Pg. 382 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Computer Equipment $16,234.46 $27,500.00 69.39%
Vehicle - $67,500.00 -
Machinery & Equipment
Expense
$450,850.00 - -100.00%
Salaries & Wages, Part-Time $13,881.11 $31,592.73 127.60% HRA $12,979.28 $25,134.55 93.65%
Unemployment Insurance - $310.95 -
Fiscal Services $8,941.00 $6,432.00 -28.06%
Equipment Maintenance $181,166.60 $180,000.00 -0.64%
Medical Services $1,150.00 $1,150.00 0.00%
Insurance $423,848.00 $853,848.00 101.45%
Office Supplies $10,700.00 $11,200.00 4.67%
Postage $13,300.00 $14,300.00 7.52%
Bank Service Charge $1,000.00 $2,164.00 116.40%
Reimbursable Expenditures $1,600.00 - -100.00%
Principal Expense $275,337.71 $279,437.71 1.49%
Interest Expense $133,974.90 $129,211.22 -3.56%
Vehicle Maintenance $54,769.94 $56,700.00 3.52%
Fuel $46,770.02 $48,770.00 4.28%
Uniforms $34,015.23 $35,100.00 3.19%
Legal Services $5,500.00 $20,500.00 272.73%
Facility Maintenance $34,000.00 $30,000.00 -11.76%
Small Tools/Shop Supplies $16,100.00 $16,600.00 3.11%
Improvements Expense $998,928.85 - -100.00%
Safety Supplies $14,350.00 $14,350.00 0.00%
Chemicals $79,000.00 $89,000.00 12.66%
Permits & Fees $64,600.00 $66,600.00 3.10%
Technical Services $67,670.54 $73,500.00 8.61%
To Sewer Fund $1,717,034.24 - -100.00%
To General Fund $802,684.00 $1,242,709.00 54.82%
Call Premium Payment $1,625.46 $1,625.46 0.00%
Consulting Services $183,946.87 $145,000.00 -21.17%
Post Retirement Medical
Insura
$5,880.00 $6,720.00 14.29%
Electrical Supplies $13,300.00 $16,000.00 20.30%
Utilities - Buildings $100,000.00 $100,000.00 0.00%
Property/Irrigation Tax $10,000.00 $10,000.00 0.00%
Principal Expense SRF Loan $48,585.98 $112,469.22 131.48% Principal Exp-Banc of
America
$113,619.85 $136,041.31 19.73%
Principal Exp- CEC Loan $206,752.20 $208,824.89 1.00%
Interest Expense SRF Loan $7,500.00 $23,380.20 211.74%
Interest Exp-Banc of
America
$37,407.95 $33,155.19 -11.37%
Interest Exp- CEC Loan $7,878.16 $5,805.47 -26.31%
Sewer Lateral Maintenance $5,000.00 $5,000.00 0.00%
Utilities -Storm Lift Stations $3,000.00 $4,000.00 33.33% Utilities -Sewer Lift Stations $3,000.00 $3,000.00 0.00% Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 145
8.1.e
Packet Pg. 383 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
To Sewer Capital $1,395,518.46 $643,672.00 -53.88%
To PPFA Sewer Authority
Bonds
$211,800.38 $846,236.00 299.54%
WWTP Expansion Phase III $17,016,386.30 - -100.00%
Ward Avenue Sewer Lift
Station
$43,232.00 - -100.00%
North PLC Replacement $30,000.00 - -100.00%
Solids Thickening Pilot
Testin
$25,000.00 - -100.00%
Total Expenditures $28,897,175.54 $9,872,886.77 -65.83% Budgetable Fund Balance - Working Capital
Budgetable Fund Balance Projections
Sewer Capital Fund PPFA Sewer Authority Fund Sewer Fund Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
Sewer Fund -$447,603.00 -$3,179,143.00 -$2,731,540.00 610.26% Sewer Capital
Fund
-$117,690.00 $525,982.00 $643,672.00 -546.92%
PPFA Sewer
Authority Fund
-$629,150.00 - $629,150.00 -100.00%
Total Fund
Balance
-$1,194,443.00 -$2,653,161.00 -$1,458,718.00 122.13%
$1M
$526K
---$$$666000666,,,666111000
---$$$111,,,111999444,,,444444333
---$$$333,,,111777999,,,111444333
FY2024 FY2025 FY2026
-$4M
-$2M
0 $2M
Financial Summary
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 146
8.1.e
Packet Pg. 384 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Available Budgetable Fund Balance
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 147
8.1.e
Packet Pg. 385 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Water Enterprise Fund
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2024 2025 2026
0 $5M
$10M
$15M
$20M
$25M
$30M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $14,973,214 $9,285,463
Revenues
Current Services Charges $7,427,298 $8,098,987
Other $2,391,498 $229,545
Interest Income $276,263 $795,113
Transfers In $9,609,533 $3,640,665
Total Revenues $19,704,591 $12,764,310
Expenditures
Salary & Benefits $3,431,954 $3,412,477
Maintenance & Operations $2,566,671 $2,153,104
Capital Outlay $8,047,407 $2,678,000
Debt Service $1,202,518 $1,299,380
Transfer Out $10,143,793 $4,500,181
Total Expenditures $25,392,343 $14,043,143
Total Revenues Less Expenditures -$5,687,751 -$1,278,832 Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 148
8.1.e
Packet Pg. 386 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Please note that the Fund Balance displayed above is the budgetable Fund Balance. For Enterprise funds, the City uses Working Capital to determine what is budgetable.
Revenues by Fund
Historical Revenue by Fund
Water Water Capital Fund PPFA Water Authority Bonds
FY26 Revenues by Fund
Water $8,565,512 67.11%
Water Capital Fund $3,000,939 23.51%
PPFA Water Authority Bonds $1,197,859 9.38%
Category FY 2025 Adjusted FY 2026 Budgeted
Ending Fund Balance $9,285,463 $8,006,631
$11M
$20M
$13M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
12.8M
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 149
8.1.e
Packet Pg. 387 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Water $10,683,264.62 $8,565,512.45 -19.82%
Water Capital Fund $6,568,461.68 $3,000,939.00 -54.31%
PPFA Water Authority
Bonds
$2,452,865.19 $1,197,859.00 -51.16%
Total Revenues $19,704,591.49 $12,764,310.45 -35.22%
Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Current Services Charges Transfers In Other
Interest Income Fines and Forfeitures
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Current Services Charges $7,427,298.03 $8,098,987.00 9.04% Other $2,391,497.71 $229,545.00 -90.40%
Interest Income $276,262.71 $795,113.45 187.81%
Transfers In $9,609,533.04 $3,640,665.00 -62.11%
Total Revenues $19,704,591.49 $12,764,310.45 -35.22%
Revenues by Fund
$11M
$20M
$13M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
Revenues by Revenue Grouping
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 150
8.1.e
Packet Pg. 388 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Account
FY26 Revenues by Account
Water Service $8,098,987 63.45%
From Water Operations Fund $3,640,665 28.52%
Interest Income $795,113 6.23%
Late Fee $179,545 1.41%
Credit Card Convenience Fee $50,000 0.39%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Interest Income $276,262.71 $795,113.45 187.81%
Late Fee $194,860.00 $179,545.00 -7.86%
Other Financing Sources $2,146,637.71 - -100.00%
Water Service $7,427,298.03 $8,098,987.00 9.04%
Credit Card Convenience
Fee
$50,000.00 $50,000.00 0.00%
From Water Capital $2,345,628.17 - -100.00%
From Water Operations
Fund
$7,263,904.87 $3,640,665.00 -49.88%
Total Revenues $19,704,591.49 $12,764,310.45 -35.22%
12.8M
Revenues by Account
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 151
8.1.e
Packet Pg. 389 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Fund
Historical Expenditures by Fund
Water Water Capital Fund PPFA Water Authority Bonds
FY26 Expenditures by Fund
Water $10,402,478 74.08%
Water Capital Fund $2,453,000 17.47%
PPFA Water Authority Bonds $1,187,664 8.46%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Water $13,874,204.18 $10,402,478.44 -25.02%
Water Capital Fund $10,325,974.43 $2,453,000.00 -76.24% PPFA Water Authority
Bonds
$1,192,164.31 $1,187,664.31 -0.38%
Total Expenditures $25,392,342.92 $14,043,142.75 -44.70% $13M
$25M
$14M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
14M
Expenditures by Fund
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 152
8.1.e
Packet Pg. 390 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Department
FY26 Expenditures by Department
Public Works $7,646,607 54.45%
Transfers Out $4,500,181 32.05%
Non-Departmental $1,187,664 8.46%
Engineering $519,976 3.70%
Finance $188,715 1.34%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Administration -$79,934.41 - -100.00%
Finance $94,708.72 $188,714.66 99.26%
Non-Departmental $1,622,164.31 $1,187,664.31 -26.79%
Building Inspection $442,999.08 - -100.00%
Engineering $4,479,815.94 $519,976.24 -88.39%
Public Works $8,688,796.24 $7,646,606.54 -11.99%
Transfers Out $10,143,793.04 $4,500,181.00 -55.64%
Total Expenditures $25,392,342.92 $14,043,142.75 -44.70% Expenditures by Account Summary
Historical Expenditures by Account Summary
Transfer Out Capital Outlay Salary & Benefits
Maintenance & Operations Debt Service
14M
Expenditures by Department
$13M
$25M
$14M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 153
8.1.e
Packet Pg. 391 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salary & Benefits $3,431,954.34 $3,412,477.15 -0.57%
Maintenance & Operations $2,566,670.71 $2,153,104.29 -16.11% Capital Outlay $8,047,406.97 $2,678,000.00 -66.72%
Debt Service $1,202,517.86 $1,299,380.31 8.05%
Transfer Out $10,143,793.04 $4,500,181.00 -55.64%
Total Expenditures $25,392,342.92 $14,043,142.75 -44.70% Expenditures by Account Summary
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 154
8.1.e
Packet Pg. 392 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account
FY26 Expenditures by Account
To Water Capital Fund $2,453,000 17.47%
Salaries & Wages, Full-Time $2,068,433 14.73%
COP Local Road Safety Plan $1,700,000 12.11%
To PPFA Water Authority Bonds $1,187,665 8.46%
To General Fund $859,516 6.12%
Groundwater Management $689,000 4.91%
Medical Insurance $480,489 3.42%
Insurance $423,848 3.02%
Utilities - Wells $370,000 2.63%
Principal Exp Water 2019 A&B $365,000 2.60%
Retirement $353,964 2.52%
Interest Expense $329,250 2.34%
Interest Expense 2019A $296,462 2.11%
General Contract Services $261,185 1.86%
Interest Expense 2019B $196,952 1.40%
New Meters - New Sites $190,000 1.35%
Equipment Maintenance $166,000 1.18%
Worker's Compensation $155,561 1.11%
Vehicle $142,500 1.01%
Bank Service Charge $138,153 0.98%
Interest Expense SRF Loan $111,716 0.80%
Technical Services $101,728 0.72%
Departmental Supplies $87,600 0.62%
IT - Services $71,293 0.51%
Overtime $67,000 0.48%
BMP Implementation $64,000 0.46%
Leave Payout $55,669 0.40%
Permits & Fees $53,700 0.38%
Dental Insurance $51,435 0.37%
Chemicals $45,000 0.32%
Salaries & Wages, Part-Time $43,592 0.31%
Fuel $37,000 0.26%
FICA/Medicare - Employer $35,538 0.25%
Life Insurance $33,849 0.24%
Computer Equipment $32,500 0.23%
HRA $30,720 0.22%
Vehicle Maintenance $29,000 0.21%
Improvements Expense $26,000 0.19%
14M
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 155
8.1.e
Packet Pg. 393 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Machinery & Equipment Expense $24,000 0.17%
Telephone $21,000 0.15%
Legal Services $20,000 0.14%
Postage $18,000 0.13%
Electrical Supplies $16,500 0.12%
Uniforms $14,800 0.11%
Training & Travel $14,500 0.10%
Post Retirement Medical Insura $14,343 0.10%
Memberships & Subscriptions $13,600 0.10%
Fiscal Services $12,580 0.09%
Def. Compensation Match $10,780 0.08%
Small Tools/Shop Supplies $10,567 0.08%
Rents & Leases - Equipment $8,550 0.06%
Facility Maintenance $7,000 0.05%
Office Supplies $7,000 0.05%
Vision Insurance $6,434 0.05%
Advertising $5,000 0.04%
Safety Supplies $4,500 0.03%
Post Retirement Medical Insur. $3,671 0.03%
Printing $3,000 0.02%
Tuition Reimbursement $1,000 0.01%
Building Maintenance $1,000 0.01%
Medical Services $1,000 0.01%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Salaries & Wages, Full-Time $1,989,126.35 $2,068,432.84 3.99% Overtime $62,000.00 $67,000.00 8.06%
Leave Payout $53,958.55 $55,669.05 3.17%
FICA/Medicare - Employer $38,642.55 $35,538.30 -8.03%
Retirement $339,739.42 $353,963.91 4.19%
Worker's Compensation $271,413.13 $155,560.89 -42.68%
Medical Insurance $476,008.98 $480,489.14 0.94%
Post Retirement Medical
Insur.
$3,702.72 $3,670.80 -0.86%
Dental Insurance $52,545.01 $51,434.54 -2.11%
Vision Insurance $6,572.40 $6,433.50 -2.11%
Life Insurance $48,692.58 $33,849.33 -30.48%
Tuition Reimbursement $1,000.00 $1,000.00 0.00%
Def. Compensation Match $6,725.42 $10,780.11 60.29%
IT - Services $70,147.82 $71,293.29 1.63%
General Contract Services $152,683.00 $261,185.00 71.06% Departmental Supplies $84,898.00 $87,600.00 3.18%
Rents & Leases - Equipment $28,150.00 $8,550.00 -69.63% Advertising $5,000.00 $5,000.00 0.00%
Training & Travel $19,000.00 $14,500.00 -23.68%
Memberships &
Subscriptions
$12,600.00 $13,600.00 7.94%
Telephone $20,315.00 $21,000.00 3.37%
Computer Equipment $40,000.00 $32,500.00 -18.75%
Expenditures by Account
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 156
8.1.e
Packet Pg. 394 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Vehicle $10,200.00 $142,500.00 1,297.06%
Machinery & Equipment
Expense
$39,850.00 $24,000.00 -39.77%
Salaries & Wages, Part-Time $33,381.11 $43,591.73 30.59% HRA $33,746.12 $30,720.01 -8.97%
Fiscal Services $11,436.00 $12,580.00 10.00%
Equipment Maintenance $176,137.91 $166,000.00 -5.76%
Medical Services $1,000.00 $1,000.00 0.00%
Insurance $423,848.00 $423,848.00 0.00%
Office Supplies $7,000.00 $7,000.00 0.00%
Postage $18,000.00 $18,000.00 0.00%
Bank Service Charge $113,000.00 $138,153.00 22.26%
Miscellaneous Expense $430,000.00 - -100.00%
Interest Expense $343,750.00 $329,250.00 -4.22%
Vehicle Maintenance $29,522.86 $29,000.00 -1.77%
Fuel $37,000.00 $37,000.00 0.00%
Uniforms $17,513.35 $14,800.00 -15.49%
Legal Services $20,000.00 $20,000.00 0.00%
Facility Maintenance $5,000.00 $7,000.00 40.00%
Small Tools/Shop Supplies $10,567.00 $10,567.00 0.00%
Improvements Expense $54,902.71 $26,000.00 -52.64%
Safety Supplies $4,500.00 $4,500.00 0.00%
Chemicals $40,000.00 $45,000.00 12.50%
Permits & Fees $48,700.00 $53,700.00 10.27%
Building Maintenance $2,000.00 $1,000.00 -50.00%
Technical Services $101,728.00 $101,728.00 0.00%
To General Fund $531,368.00 $859,516.00 61.76%
Printing $3,000.00 $3,000.00 0.00%
COP Local Road Safety Plan - $1,700,000.00 -
To Water Capital Fund $6,382,824.58 $2,453,000.00 -61.57% Post Retirement Medical
Insura
$14,700.00 $14,343.00 -2.43%
Electrical Supplies $14,000.00 $16,500.00 17.86%
Interest Expense SRF Loan $10,353.55 $111,716.00 979.01% New Meters - New Sites $214,923.77 $190,000.00 -11.60%
Utilities - Wells $370,000.00 $370,000.00 0.00%
To PPFA Water Authority
Bonds
$881,080.29 $1,187,665.00 34.80%
Kinshire Way (WM-1B) -
Constr,
$191,074.59 - -100.00%
WM 6A-Pipe $130,468.38 - -100.00%
WM 6B-Pipe $320,623.83 - -100.00%
Well #14 Site Improvement $4,223,507.96 - -100.00%
Non-Potable- Phase 1 $20,724.00 - -100.00%
Consulting Services/Misc $75,000.00 - -100.00%
Groundwater Management $1,169,067.01 $689,000.00 -41.06% Meter Replacement
Program
$471,178.14 - -100.00%
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 157
8.1.e
Packet Pg. 395 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
BMP Implementation $65,250.35 $64,000.00 -1.92%
PP-1 New percolation ponds $87,450.00 - -100.00%
Well #8 Storage Tank Reno. $1,223,110.00 - -100.00%
To Water Fund $774,962.01 - -100.00%
To Measure L Fund $2,892.00 - -100.00%
To PPFA Water Authority $1,570,666.16 - -100.00%
Principal Exp Water 2019
A&B
$355,000.00 $365,000.00 2.82%
Interest Expense 2019A $296,462.35 $296,462.35 0.00%
Interest Expense 2019B $196,951.96 $196,951.96 0.00%
Total Expenditures $25,392,342.92 $14,043,142.75 -44.70% Budgetable Fund Balance - Working Capital
Budgetable Fund Balance Projections
Water Water Capital Fund PPFA Water Authority Bonds
Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
Water $8,905,975.00 $7,069,009.00 -$1,836,966.00 -20.63% Water Capital
Fund
-$327,245.00 $220,694.00 $547,939.00 -167.44%
PPFA Water
Authority Bonds
$706,733.00 $716,927.00 $10,194.00 1.44%
Total Fund
Balance
$9,285,463.00 $8,006,630.00 -$1,278,833.00 -13.77%
---$$$555555333,,,999666888 ---$$$333222777,,,222444555 $16M
$10M
$8M
FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
$15M
$20M
Financial Summary
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 158
8.1.e
Packet Pg. 396 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Available Budgetable Fund Balance
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 159
8.1.e
Packet Pg. 397 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Special District Funds
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2024 2025 2026
0 $2M
$4M
$6M
$8M
$10M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $6,919,144 $4,846,009
Revenues
Current Services Charges $565,503 $588,955
Other $3,616,679 $3,628,680
Interest Income $162,750 $289,267
Transfers In $1,219,490 -
Total Revenues $5,564,423 $4,506,901
Expenditures
Maintenance & Operations $2,433,649 $2,042,401
Capital Outlay $17,400 $13,175
Transfer Out $5,186,509 $2,589,818
Total Expenditures $7,637,557 $4,645,394
Total Revenues Less Expenditures -$2,073,135 -$138,493
Ending Fund Balance $4,846,009 $4,707,516
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 160
8.1.e
Packet Pg. 398 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
Historical Revenue by Fund
LMD - Walker Ranch LMD - Patterson Gardens Benefit Assessment Districts (BAD) LMD - Keystone Pacific Business
Park
Patterson Gardens Fire Assessment
Dist.
CFD 2018-02 VOP Maintenanace
CFD 2013-1 LMD - Heartland Ranch LMD - Sutter Pointe
LMD - Keystone Annex - McShane CFD 2015-2 Arambel - KDN Public Safety
LMD - Walnut Square
CFD 2022 Public Safety LMD - Heartland Ranch Overlay LMD - Country Hollow LMD - Miraggio LMD - Patterson Estates I/III/IV CSA #15 Assessment Districts LMD - Shirepark Estates LMD - Kinshire Estates
$4M
$6M
$5M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 161
8.1.e
Packet Pg. 399 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) FY26 Revenues by Fund
LMD - Walker Ranch $780,622 17.32%
LMD - Patterson Gardens $758,804 16.84%
Benefit Assessment Districts (BAD) $695,715 15.44%
Patterson Gardens Fire Assessment
Dist.
$568,510 12.61%
LMD - Keystone Pacific Business
Park
$416,988 9.25%
CFD 2018-02 VOP Maintenanace $261,502 5.80%
CFD 2013-1 $259,734 5.76%
LMD - Heartland Ranch $206,578 4.58%
LMD - Sutter Pointe $148,487 3.29%
LMD - Keystone Annex - McShane $140,667 3.12%
CFD 2015-2 Arambel - KDN Public
Safety
$106,697 2.37%
CFD 2022 Public Safety $84,547 1.88%
LMD - Heartland Ranch Overlay $20,854 0.46%
LMD - Miraggio $17,149 0.38%
LMD - Patterson Estates I/III/IV $12,965 0.29%
LMD - Shirepark Estates $8,816 0.20%
CSA #15 Assessment Districts $8,741 0.19%
LMD - Walnut Square $4,365 0.10%
LMD - Kinshire Estates $3,943 0.09%
LMD - Country Hollow $1,218 0.03%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
LMD - Country Hollow $47,561.00 $1,218.00 -97.44%
LMD - Heartland Ranch $192,720.07 $206,578.00 7.19%
LMD - Heartland Ranch
Overlay
$19,081.88 $20,853.79 9.29%
LMD - Kinshire Estates $3,643.64 $3,943.00 8.22%
LMD - Patterson Estates
I/III/IV
$12,517.28 $12,965.00 3.58%
LMD - Shirepark Estates $8,540.30 $8,816.00 3.23%
LMD - Walnut Square $181,699.00 $4,365.00 -97.60%
LMD - Miraggio $11,920.04 $17,149.00 43.87%
LMD - Sutter Pointe $284,084.27 $148,487.00 -47.73%
LMD - Walker Ranch $767,053.96 $780,622.00 1.77%
4.51M
Revenues by Fund
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 162
8.1.e
Packet Pg. 400 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
LMD - Patterson Gardens $715,406.28 $758,804.00 6.07%
LMD - Keystone Pacific
Business Park
$1,019,397.53 $416,988.00 -59.09%
LMD - Keystone Annex -
McShane
$172,383.15 $140,667.00 -18.40%
Benefit Assessment Districts
(BAD)
$703,126.86 $695,715.00 -1.05%
CSA #15 Assessment
Districts
$15,376.78 $8,741.00 -43.15%
CFD 2013-1 $242,886.40 $259,733.59 6.94%
CFD 2018-02 VOP
Maintenanace
$415,318.16 $261,502.49 -37.04%
CFD 2022 Public Safety $84,547.00 $84,547.00 0.00%
CFD 2015-2 Arambel - KDN
Public Safety
$105,042.61 $106,697.00 1.57%
Patterson Gardens Fire
Assessment Dist.
$562,116.49 $568,509.54 1.14%
Total Revenues $5,564,422.70 $4,506,901.41 -19.01%
Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Other Current Services Charges Transfers In
Interest Income
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Current Services Charges $565,503.00 $588,955.00 4.15%
Other $3,616,679.48 $3,628,679.62 0.33%
Interest Income $162,750.27 $289,266.79 77.74%
Transfers In $1,219,489.95 - -100.00%
Total Revenues $5,564,422.70 $4,506,901.41 -19.01%
$4M
$6M
$5M
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Revenues by Revenue Grouping
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 163
8.1.e
Packet Pg. 401 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Account
FY26 Revenues by Account
Assessment Fees $3,628,680 80.51%
Interest Income $289,267 6.42%
Walker Ranch/Creekside - BAD $182,638 4.05%
Patterson Gardens - BAD $176,556 3.92%
Heartland Ranch - BAD $78,025 1.73%
Keystone Bus Park - BAD $50,775 1.13%
Sutter Pointe - BAD $15,586 0.35%
Keystone Annex (McShane) $14,350 0.32%
Patterson Plaza $9,042 0.20%
Patterson Gardens BAD Lot E $8,740 0.19%
Gateway Assessments $8,522 0.19%
Golden Estates - BAD $7,041 0.16%
Shirepark Estates - BAD $6,222 0.14%
Patterson Estates IV - BAD $5,685 0.13%
Miraggio - BAD $4,769 0.11%
Country Hollow - BAD $4,373 0.10%
Patterson Estates I - BAD $4,221 0.09%
Kinshire Estates - BAD $2,714 0.06%
Walnut Square - BAD $2,641 0.06%
Mahaffey Plaza (Walgreen)-BAD $1,815 0.04%
Weber Estates - BAD $1,779 0.04%
Springshire Estates - BAD $1,371 0.03%
Yorkshire Estates - BAD $1,108 0.02%
Patterson Estates III - BAD $692 0.02%
Yorkshire Estates II - BAD $290 0.01%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Interest Income $162,750.27 $289,266.79 77.74%
From General Fund $1,219,489.95 - -100.00%
Assessment Fees $3,616,679.48 $3,628,679.62 0.33%
Country Hollow - BAD $4,373.00 $4,373.00 0.00%
Golden Estates - BAD $7,041.00 $7,041.00 0.00%
Heartland Ranch - BAD $76,504.00 $78,025.00 1.99%
Keystone Bus Park - BAD $55,176.00 $50,775.00 -7.98%
Kinshire Estates - BAD $2,714.00 $2,714.00 0.00%
4.51M
Revenues by Account
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 164
8.1.e
Packet Pg. 402 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Miraggio - BAD $4,630.00 $4,769.00 3.00%
Patterson Estates I - BAD $4,221.00 $4,221.00 0.00%
Patterson Estates III - BAD $692.00 $692.00 0.00%
Patterson Estates IV - BAD $5,685.00 $5,685.00 0.00%
Patterson Gardens - BAD $160,200.00 $176,556.00 10.21%
Shirepark Estates - BAD $6,222.00 $6,222.00 0.00%
Springshire Estates - BAD $1,371.00 $1,371.00 0.00%
Sutter Pointe - BAD $15,133.00 $15,586.00 2.99%
Walker Ranch/Creekside -
BAD
$177,338.00 $182,638.00 2.99%
Walnut Square - BAD $2,289.00 $2,641.00 15.38%
Weber Estates - BAD $1,780.00 $1,779.00 -0.06%
Yorkshire Estates - BAD $1,108.00 $1,108.00 0.00%
Yorkshire Estates II - BAD $290.00 $290.00 0.00%
Mahaffey Plaza (Walgreen)-
BAD
$1,763.00 $1,815.00 2.95%
Patterson Plaza $9,042.00 $9,042.00 0.00%
Keystone Annex (McShane) $15,375.00 $14,350.00 -6.67%
Patterson Gardens BAD Lot
E
$4,034.00 $8,740.00 116.66%
Gateway Assessments $8,522.00 $8,522.00 0.00%
Total Revenues $5,564,422.70 $4,506,901.41 -19.01%
Expenditures by Fund
Historical Expenditures by Fund
Benefit Assessment Districts (BAD) LMD - Walker Ranch Patterson Gardens Fire Assessment Dist.
LMD - Patterson Gardens LMD - Heartland Ranch LMD - Keystone Pacific Business Park
CFD 2018-02 VOP Maintenanace CFD 2015-2 Arambel - KDN Public Safety
LMD - Sutter Pointe
LMD - Keystone Annex - McShane CFD 2013-1 CFD 2022 Public Safety LMD - Heartland Ranch Overlay LMD - Miraggio LMD - Patterson Estates I/III/IV LMD - Shirepark Estates CSA #15 Assessment Districts LMD - Kinshire Estates LMD - Walnut Square LMD - Country Hollow
$2M
$8M
$5M
FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 165
8.1.e
Packet Pg. 403 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) FY26 Expenditures by Fund
LMD - Walker Ranch $913,005 19.65%
LMD - Patterson Gardens $780,686 16.81%
Benefit Assessment Districts (BAD) $679,587 14.63%
Patterson Gardens Fire Assessment
Dist.
$626,109 13.48%
LMD - Keystone Pacific Business
Park
$431,963 9.30%
CFD 2018-02 VOP Maintenanace $339,029 7.30%
LMD - Heartland Ranch $200,910 4.32%
LMD - Keystone Annex - McShane $146,963 3.16%
CFD 2013-1 $138,322 2.98%
LMD - Sutter Pointe $124,162 2.67%
CFD 2015-2 Arambel - KDN Public
Safety
$84,975 1.83%
CFD 2022 Public Safety $84,547 1.82%
LMD - Miraggio $27,483 0.59%
LMD - Heartland Ranch Overlay $23,068 0.50%
CSA #15 Assessment Districts $14,127 0.30%
LMD - Patterson Estates I/III/IV $11,964 0.26%
LMD - Shirepark Estates $9,016 0.19%
LMD - Walnut Square $4,365 0.09%
LMD - Kinshire Estates $3,895 0.08%
LMD - Country Hollow $1,218 0.03%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
LMD - Country Hollow $1,303.00 $1,217.58 -6.56%
LMD - Heartland Ranch $649,928.93 $200,909.98 -69.09%
LMD - Heartland Ranch
Overlay
$72,328.60 $23,068.14 -68.11%
LMD - Kinshire Estates $18,082.72 $3,895.18 -78.46%
LMD - Patterson Estates
I/III/IV
$38,244.15 $11,964.28 -68.72%
LMD - Shirepark Estates $24,971.98 $9,015.74 -63.90%
LMD - Walnut Square $3,873.00 $4,365.07 12.71%
LMD - Miraggio $29,986.76 $27,483.35 -8.35%
LMD - Sutter Pointe $179,221.00 $124,161.77 -30.72%
LMD - Walker Ranch $970,773.24 $913,004.91 -5.95%
4.65M
Expenditures by Fund
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 166
8.1.e
Packet Pg. 404 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
LMD - Patterson Gardens $713,533.74 $780,685.65 9.41%
LMD - Keystone Pacific
Business Park
$359,063.00 $431,963.04 20.30%
LMD - Keystone Annex -
McShane
$87,485.15 $146,962.97 67.99%
Benefit Assessment Districts
(BAD)
$2,991,744.29 $679,586.91 -77.28%
CSA #15 Assessment
Districts
$12,650.00 $14,127.00 11.68%
CFD 2013-1 $73,658.25 $138,322.05 87.79%
CFD 2018-02 VOP
Maintenanace
$226,159.50 $339,029.43 49.91%
CFD 2022 Public Safety $87,458.08 $84,547.00 -3.33%
CFD 2015-2 Arambel - KDN
Public Safety
$195,311.00 $84,975.00 -56.49%
Patterson Gardens Fire
Assessment Dist.
$901,781.00 $626,109.00 -30.57%
Total Expenditures $7,637,557.39 $4,645,394.05 -39.18%
Expenditures by Department
FY26 Expenditures by Department
Landscape Maintenance Districts $2,678,698 57.66%
Transfers Out $1,450,038 31.21%
Non-Departmental $516,658 11.12%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Landscape Maintenance
Districts
$3,148,795.27 $2,678,697.66 -14.93%
Non-Departmental $1,202,308.51 $516,658.39 -57.03%
Transfers Out $3,286,453.61 $1,450,038.00 -55.88%
Total Expenditures $7,637,557.39 $4,645,394.05 -39.18%
4.65M
Expenditures by Department
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 167
8.1.e
Packet Pg. 405 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account Summary
Historical Expenditures by Account Summary
Transfer Out Maintenance & Operations Capital Outlay
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Maintenance & Operations $2,433,648.71 $2,042,401.07 -16.08% Capital Outlay $17,400.00 $13,175.00 -24.28%
Transfer Out $5,186,508.68 $2,589,817.98 -50.07%
Total Expenditures $7,637,557.39 $4,645,394.05 -39.18%
$2M
$8M
$5M
FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
Expenditures by Account Summary
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 168
8.1.e
Packet Pg. 406 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account
FY26 Expenditures by Account
Facility Maintenance $1,368,364 29.46%
Transfers to General fund $1,328,740 28.60%
To Fire Station 2 $617,528 13.29%
Transfer to General Fund $311,192 6.70%
To General Fund $298,976 6.44%
Walker Ranch/Creekside - BAD $181,836 3.91%
General Contract Services $85,319 1.84%
To CFD 2003-1 $85,000 1.83%
Patterson Gardens - BAD $81,584 1.76%
Heartland Ranch - BAD $52,189 1.12%
Utilities - Building $22,484 0.48%
Keystone Business Park BAD $22,020 0.47%
Fiscal Services $15,750 0.34%
Machinery & Equipment Expense $13,175 0.28%
Trans Out - Walker/Creeksi BAD $13,014 0.28%
Gateway Maintenance Expense $12,196 0.26%
Trans Out - Patt Estates BAD $11,739 0.25%
Sutter Pointe - BAD $10,002 0.22%
Utilities - Storm Lift Station $10,000 0.22%
Streetlight Maintenance $10,000 0.22%
Keystone Annex (McShane) BAD $9,567 0.21%
Patterson Estates IV - BAD $8,893 0.19%
Trans Out - Heartland Ranc BAD $8,638 0.19%
Patterson Gardens Lot E - BAD $7,913 0.17%
Utilities - Lights $7,400 0.16%
Shirepark Estates - BAD $7,290 0.16%
Golden Estates - BAD $6,669 0.14%
Patterson Estates I - BAD $5,103 0.11%
Country Hollow - BAD $4,685 0.10%
Walnut Square - BAD $3,449 0.07%
Kinshire Estates - BAD $2,821 0.06%
Patterson Plaza (PG Ann) BAD $2,491 0.05%
Miraggio - BAD $2,063 0.04%
Trans Out - Key Bus Park BAD $2,017 0.04%
Springshire Estates - BAD $1,956 0.04%
Weber Estates - BAD $1,824 0.04%
Yorkshire Estates - BAD $1,326 0.03%
Trans Out - Sutter Pointe BAD $1,161 0.02%
4.65M
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 169
8.1.e
Packet Pg. 407 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Patterson Estates III - BAD $1,029 0.02%
Trans Out - Pat Gard Lot E BAD $996 0.02%
Trans Out - Shirepark Esta BAD $906 0.02%
Advertising $755 0.02%
Trans Out - Country Hollow BAD $694 0.01%
Mahaffey Plaza (Walgreen)-BAD $670 0.01%
Trans Out - Patt Estates I BAD $520 0.01%
Trans Out - Kinshire Estat BAD $511 0.01%
Trans Out - Golden Estates BAD $485 0.01%
Trans Out - Keystone Annex BAD $478 0.01%
Trans Out - Walnut Square BAD $325 0.01%
Trans Out - Miraggio BAD $323 0.01%
Yorkshire Estates II - BAD $298 0.01%
Trans Out - Springshire Es BAD $233 0.01%
Trans Out - Patt Plaza BAD $224 0.00%
Trans Out - Yorkshire Esta BAD $174 0.00%
Trans Out - Patt Estat III BAD $133 0.00%
Trans Out - Mahaffey Plaza BAD $112 0.00%
Trans Out -Patt Estate IV BAD $101 0.00%
Trans Out - Yorkshire E II BAD $43 0.00%
Trans Out - Weber Estates BAD $35 0.00%
Miscellaneous Admin Expenses -$25 0.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Contract Services $39,242.00 $85,318.68 117.42% Advertising $755.00 $755.00 0.00%
Machinery & Equipment
Expense
$14,000.00 $13,175.00 -5.89%
Fiscal Services $14,273.00 $15,750.00 10.35%
Equipment Maintenance $1,584.74 - -100.00%
Facility Maintenance $1,184,596.00 $1,368,364.00 15.51% Improvements Expense $3,400.00 - -100.00%
Utilities - Building $16,484.48 $22,484.48 36.40%
Streetlight Maintenance $2,000.00 $10,000.00 400.00%
Utilities - Lights $10,800.00 $7,400.00 -31.48%
To Sewer Fund $107,500.00 - -100.00%
To General Fund $95,568.74 $298,976.00 212.84%
Transfers to General fund $1,949,749.47 $1,328,739.98 -31.85% Country Hollow - BAD $7,457.00 $4,684.81 -37.18%
Golden Estates - BAD $8,889.00 $6,668.60 -24.98%
Heartland Ranch - BAD $75,420.11 $52,189.00 -30.80%
Keystone Business Park
BAD
$415,388.90 $22,020.00 -94.70%
Kinshire Estates - BAD $3,579.00 $2,820.55 -21.19%
Miraggio - BAD $18,756.48 $2,063.00 -89.00%
Patterson Estates I - BAD $5,372.00 $5,103.45 -5.00%
Patterson Estates III - BAD $1,388.00 $1,029.12 -25.86% Patterson Estates IV - BAD $7,022.00 $8,893.47 26.65%
Patterson Gardens - BAD $173,369.60 $81,583.89 -52.94%
Expenditures by Account
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 170
8.1.e
Packet Pg. 408 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Patterson Gardens Lot E -
BAD
$4,091.80 $7,913.30 93.39%
Shirepark Estates - BAD $8,237.00 $7,290.00 -11.50%
Springshire Estates - BAD $2,644.00 $1,955.88 -26.03%
Sutter Pointe - BAD $46,247.84 $10,001.76 -78.37%
Walker Ranch/Creekside -
BAD
$107,831.40 $181,835.60 68.63%
Walnut Square - BAD $2,371.00 $3,448.90 45.46%
Weber Estates - BAD $2,191.00 $1,824.22 -16.74%
Yorkshire Estates - BAD $1,864.00 $1,326.13 -28.86%
Yorkshire Estates II - BAD $426.00 $298.00 -30.05%
The Villages BAD $464.22 - -100.00%
Mahaffey Plaza (Walgreen)-
BAD
$971.00 $670.00 -31.00%
Patterson Plaza (PG Ann)
BAD
$91,302.24 $2,491.23 -97.27%
Keystone Annex (McShane)
BAD
$123,011.70 $9,567.00 -92.22%
Trans Out - Country Hollow
BAD
$694.00 $694.00 0.00%
Trans Out - Golden Estates
BAD
$485.00 $485.00 0.00%
Trans Out - Heartland Ranc
BAD
$273,526.70 $8,638.00 -96.84%
Trans Out - Key Bus Park
BAD
$206,131.48 $2,017.00 -99.02%
Trans Out - Kinshire Estat
BAD
$511.00 $511.00 0.00%
Trans Out - Miraggio BAD $323.00 $323.00 0.00%
Trans Out - Patt Estates I
BAD
$520.00 $520.00 0.00%
Trans Out - Patt Estat III
BAD
$133.00 $133.00 0.00%
Trans Out -Patt Estate IV
BAD
$101.00 $101.00 0.00%
Trans Out - Patt Estates BAD $709,790.37 $11,739.00 -98.35% Trans Out - Pat Gard Lot E
BAD
$1,527.00 $996.00 -34.77%
Trans Out - Shirepark Esta
BAD
$906.00 $906.00 0.00%
Trans Out - Springshire Es
BAD
$233.00 $233.00 0.00%
Trans Out - Sutter Pointe
BAD
$1,161.00 $1,161.00 0.00%
Trans Out - Walker/Creeksi
BAD
$567,004.79 $13,014.00 -97.70%
Trans Out - Walnut Square
BAD
$325.00 $325.00 0.00%
Trans Out - Weber Estates
BAD
$35.00 $35.00 0.00%
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 171
8.1.e
Packet Pg. 409 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Trans Out - Yorkshire Esta
BAD
$174.00 $174.00 0.00%
Trans Out - Yorkshire E II
BAD
$43.00 $43.00 0.00%
Trans Out - Mahaffey Plaza
BAD
$112.00 $112.00 0.00%
Trans Out - Patt Plaza BAD $224.00 $224.00 0.00%
Trans Out - Keystone Annex
BAD
$478.00 $478.00 0.00%
Gateway Maintenance
Expense
$12,196.00 $12,196.00 0.00%
Utilities - Storm Lift Station $10,000.00 $10,000.00 0.00% Transfers to Sewer Fund $17,200.00 - -100.00%
Transfer to Sewer Fund $20,085.00 - -100.00%
Transfer to General Fund $176,098.33 $311,192.00 76.71% Miscellaneous Admin
Expenses
-$25.00 -$25.00 0.00%
To CFD 2003-1 $195,336.00 $85,000.00 -56.49%
To Fire Station 2 $893,980.00 $617,528.00 -30.92%
Total Expenditures $7,637,557.39 $4,645,394.05 -39.18%
Fund Balance
Fund Balance Projections
Benefit Assessment Districts (BAD) CFD 2013-1 CFD 2018-02 VOP Maintenanace LMD - Walker Ranch LMD - Patterson Gardens LMD - Heartland Ranch Patterson Gardens Fire Assessment
Dist.
LMD - Heartland Ranch Overlay CFD 2015-2 Arambel - KDN Public Safety
LMD - Miraggio LMD - Patterson Estates I/III/IV LMD - Sutter Pointe LMD - Kinshire Estates LMD - Shirepark Estates CSA #15 Assessment Districts LMD - Keystone Annex - McShane CFD 2022 Public Safety LMD - Country Hollow LMD - Keystone Pacific Business Park LMD - Walnut Square ---$$$777999666,,,999222999
---$$$222,,,999111111 ---$$$222,,,999111111
$8M
$5M $5M
FY2024 FY2025 FY2026
-$3M
0 $3M
$5M
$8M
$10M
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 172
8.1.e
Packet Pg. 410 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
LMD - Heartland
Ranch
$184,241.00 $189,909.00 $5,668.00 3.08%
LMD - Heartland
Ranch Overlay
$36,427.00 $34,212.00 -$2,215.00 -6.08%
LMD - Kinshire
Estates
$4,577.00 $4,625.00 $48.00 1.05%
LMD - Patterson
Estates I/III/IV
$5,083.00 $6,083.00 $1,000.00 19.67%
LMD - Shirepark
Estates
$1,367.00 $1,167.00 -$200.00 -14.63%
LMD - Miraggio $12,763.00 $2,429.00 -$10,334.00 -80.97% LMD - Sutter
Pointe
$37,587.00 $61,912.00 $24,325.00 64.72%
LMD - Walker
Ranch
$769,311.00 $636,928.00 -$132,383.00 -17.21%
LMD - Patterson
Gardens
$370,755.00 $348,874.00 -$21,881.00 -5.90%
LMD - Keystone
Pacific Business
Park
$207,392.00 $192,417.00 -$14,975.00 -7.22%
LMD - Keystone
Annex - McShane
$32,271.00 $25,975.00 -$6,296.00 -19.51%
Benefit
Assessment
Districts (BAD)
$708,727.00 $724,853.00 $16,126.00 2.28%
CSA #15
Assessment
Districts
$9,340.00 $3,954.00 -$5,386.00 -57.67%
CFD 2013-1 $1,216,366.00 $1,337,778.00 $121,412.00 9.98% CFD 2018-02 VOP
Maintenanace
$1,192,256.00 $1,114,729.00 -$77,527.00 -6.50%
CFD 2022 Public
Safety
-$2,911.00 -$2,911.00 - 0.00%
CFD 2015-2
Arambel - KDN
Public Safety
$2,858.00 $24,850.00 $21,992.00 769.49%
Patterson Gardens
Fire Assessment
Dist.
$57,599.00 - -$57,599.00 -100.00%
Total Fund
Balance
$4,846,009.00 $4,707,784.00 -$138,225.00 -2.85%
Financial Summary
Special District Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 173
8.1.e
Packet Pg. 411 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Impact Fee Funds
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
$15M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $17,564,625 $26,174,331
Revenues
Current Services Charges $2,144 -
Other $12,597,543 $8,997,619
Interest Income $510,235 $743,259
Transfers In $35,887 -$91
Total Revenues $13,145,809 $9,740,787
Expenditures
Capital Outlay $3,289,005 $289,169
Transfer Out $1,247,098 $1,770
Total Expenditures $4,536,104 $290,939
Total Revenues Less Expenditures $8,609,706 $9,449,848
Ending Fund Balance $26,174,331 $35,624,179
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 174
8.1.e
Packet Pg. 412 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
Historical Revenue by Fund
Water Impact Fee Developer Housing In-Lieu Street Improvement Impact Fee Community Facility Impact Fee General Government Impact Fund Public Safety Impact Fee Aquatic Center Construction Stormdrain Impact Fee Downtown Redevelopment Assistance Sewer Impact Fee Downtown Revitalization Future Water Acquisition Delta Mendota Stormdrain Fee Parkland In-Lieu Fee Westside Drainage Study FY26 Revenues by Fund
Water Impact Fee $3,300,427 33.88%
Community Facility Impact Fee $1,489,547 15.29%
Developer Housing In-Lieu $1,328,666 13.64%
General Government Impact
Fund
$1,171,790 12.03%
Street Improvement Impact Fee $973,387 9.99%
Public Safety Impact Fee $957,026 9.82%
Aquatic Center Construction $273,465 2.81%
Downtown Redevelopment
Assistance
$143,847 1.48%
Stormdrain Impact Fee $59,832 0.61%
Sewer Impact Fee $19,448 0.20%
Delta Mendota Stormdrain Fee $7,033 0.07%
Future Water Acquisition $6,169 0.06%
Downtown Revitalization $5,133 0.05%
Westside Drainage Study $2,651 0.03%
Parkland In-Lieu Fee $2,366 0.02%
$6M
$13M
$10M
FY2024 FY2025 FY2026
0 $5M
$10M
$15M
9.74M
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 175
8.1.e
Packet Pg. 413 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Developer Housing In-Lieu $1,400,216.78 $1,328,666.00 -5.11% Community Facility Impact
Fee
$1,037,595.52 $1,489,547.00 43.56%
General Government Impact
Fund
$410,902.05 $1,171,790.00 185.18%
Public Safety Impact Fee $354,986.65 $957,026.00 169.59% Parkland In-Lieu Fee $1,446.20 $2,366.00 63.60%
Street Improvement Impact
Fee
$1,183,988.58 $973,387.00 -17.79%
Water Impact Fee $8,093,277.56 $3,300,427.00 -59.22%
Stormdrain Impact Fee $189,438.67 $59,832.00 -68.42%
Sewer Impact Fee $161,267.34 $19,448.00 -87.94%
Delta Mendota Stormdrain
Fee
$4,255.22 $7,033.00 65.28%
Westside Drainage Study $1,603.98 $2,651.00 65.28%
Downtown Redevelopment
Assistance
$80,682.83 $143,847.00 78.29%
Aquatic Center Construction $141,877.52 $273,465.00 92.75% Future Water Acquisition $5,776.22 $6,169.00 6.80%
Downtown Revitalization $78,494.34 $5,133.00 -93.46%
Total Revenues $13,145,809.46 $9,740,787.00 -25.90%
Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Other Interest Income Transfers In
Current Services Charges
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Current Services Charges $2,144.24 - -100.00%
Other $12,597,542.60 $8,997,619.00 -28.58%
Interest Income $510,235.36 $743,259.00 45.67%
Transfers In $35,887.26 -$91.00 -100.25%
Revenues by Fund
$6M
$13M
$10M
-$91
FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
$15M
Revenues by Revenue Grouping
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 176
8.1.e
Packet Pg. 414 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Total Revenues $13,145,809.46 $9,740,787.00 -25.90%
Revenues by Account
FY26 Revenues by Account
Connection Fee $3,065,657 31.47%
Affordable Housing in Lieu Fee $1,196,142 12.28%
Community/Sr. Center Fee $926,611 9.51%
Interest Income $743,259 7.63%
Fire Fee $704,384 7.23%
Corporation Yard Fee $660,360 6.78%
City Hall Fee $489,200 5.02%
Street Improvement Fee $479,133 4.92%
Park Development Fee $352,931 3.62%
I-5 Interchange Fee $351,185 3.61%
Aquatic Center Fee $246,375 2.53%
Police Fee $204,139 2.10%
Downtown Assistance Fee $134,234 1.38%
Sports Complex Fee $125,062 1.28%
Sperry/I-5 Intchg Fair Share $52,934 0.54%
Storm Drain Fees $9,272 0.10%
From General Fund -$91 0.00%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Rental Income $2,144.24 - -100.00%
Interest Income $510,235.36 $743,259.00 45.67%
From General Fund - -$91.00 -
From CFD2001-1 $35,887.26 - -100.00%
Affordable Housing in Lieu
Fee
$1,322,911.00 $1,196,142.00 -9.58%
Sports Complex Fee $125,062.00 $125,062.00 0.00%
Community/Sr. Center Fee $474,165.00 $926,611.00 95.42% Park Development Fee $352,931.00 $352,931.00 0.00%
City Hall Fee $138,547.00 $489,200.00 253.09%
Corporation Yard Fee $259,387.00 $660,360.00 154.58%
9.74M
Revenues by Account
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 177
8.1.e
Packet Pg. 415 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Police Fee $53,493.00 $204,139.00 281.62%
Fire Fee $273,200.00 $704,384.00 157.83%
Street Improvement Fee $714,742.27 $479,133.00 -32.96%
I-5 Interchange Fee $363,733.00 $351,185.00 -3.45%
Sperry/I-5 Intchg Fair Share $52,934.00 $52,934.00 0.00% Connection Fee $8,106,250.00 $3,065,657.00 -62.18%
Storm Drain Fees $159,037.33 $9,272.00 -94.17%
Downtown Assistance Fee $75,075.00 $134,234.00 78.80%
Aquatic Center Fee $126,075.00 $246,375.00 95.42%
Total Revenues $13,145,809.46 $9,740,787.00 -25.90%
Expenditures by Fund
Historical Expenditures by Fund
Water Impact Fee Street Improvement Impact Fee General Government Impact Fund Stormdrain Impact Fee Sewer Impact Fee Community Facility Impact Fee Parkland In-Lieu Fee
FY26 Expenditures by Fund
General Government Impact Fund $269,938 92.78%
Stormdrain Impact Fee $21,001 7.22%
$335K
$5M
$291K
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
291K
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 178
8.1.e
Packet Pg. 416 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Community Facility Impact
Fee
$55,783.18 - -100.00%
General Government Impact
Fund
$359,066.15 $269,937.95 -24.82%
Parkland In-Lieu Fee $63.00 - -100.00%
Street Improvement Impact
Fee
$938,026.20 - -100.00%
Water Impact Fee $2,654,000.00 - -100.00%
Stormdrain Impact Fee $277,091.08 $21,001.00 -92.42%
Sewer Impact Fee $252,074.00 - -100.00%
Total Expenditures $4,536,103.61 $290,938.95 -93.59%
Expenditures by Department
FY26 Expenditures by Department
Non-Departmental $289,169 99.39%
Transfers Out $1,770 0.61%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Non-Departmental $3,289,005.23 $289,168.95 -91.21%
Transfers Out $1,247,098.38 $1,770.00 -99.86%
Total Expenditures $4,536,103.61 $290,938.95 -93.59%
Expenditures by Fund
291K
Expenditures by Department
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 179
8.1.e
Packet Pg. 417 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account Summary
Historical Expenditures by Account Summary
Capital Outlay Transfer Out
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Capital Outlay $3,289,005.23 $289,168.95 -91.21%
Transfer Out $1,247,098.38 $1,770.00 -99.86%
Total Expenditures $4,536,103.61 $290,938.95 -93.59%
Expenditures by Account
FY26 Expenditures by Account
Corp Yard Building Expansion $268,259 92.20%
Black Gulch Repairs $11,964 4.11%
Trash Capturing/Amend Design $8,946 3.07%
Transfer to Sewer Fund $1,679 0.58%
Transfer to Sewer CIP $91 0.03%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Improvements Expense $63.00 - -100.00%
Transfer to Sewer Fund $1,152.00 $1,679.00 45.75%
$335K
$5M
$291K
FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Expenditures by Account Summary
291K
Expenditures by Account
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 180
8.1.e
Packet Pg. 418 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Transfer to Sewer CIP $63.00 $91.00 44.44%
To Sewer CIP $252,074.00 - -100.00%
Transfer To GF $55,783.18 - -100.00%
Corp Yard Building
Expansion
$295,000.00 $268,258.95 -9.06%
Old Corp Yard
Improvements
$62,914.15 - -100.00%
To Streets Projects Fund $938,026.20 - -100.00%
1.25 MG Storage Tank $2,654,000.00 - -100.00%
Tyler Street - Stormline $91,654.25 - -100.00%
Black Gulch Repairs $11,964.02 $11,964.00 0.00%
Trash Capturing/Amend
Design
$173,409.81 $8,946.00 -94.84%
Total Expenditures $4,536,103.61 $290,938.95 -93.59%
Fund Balance
Fund Balance Projections
Water Impact Fee Developer Housing In-Lieu Community Facility Impact Fee Street Improvement Impact Fee Public Safety Impact Fee Stormdrain Impact Fee Aquatic Center Construction General Government Impact Fund Downtown Redevelopment Assistance Delta Mendota Stormdrain Fee Future Water Acquisition Downtown Revitalization Westside Drainage Study Parkland In-Lieu Fee Sewer Impact Fee Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
Developer
Housing In-Lieu
$4,311,716.00 $5,640,382.00 $1,328,666.00 30.82%
Westside
Drainage Study
$69,787.00 $72,438.00 $2,651.00 3.80%
Community
Facility Impact
Fee
$2,997,037.00 $4,486,584.00 $1,489,547.00 49.70%
General
Government
Impact Fund
$534,607.00 $1,436,460.00 $901,853.00 168.69%
$18M
$26M
$36M
FY2024 FY2025 FY2026
0 $10M
$20M
$30M
$40M
Financial Summary
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 181
8.1.e
Packet Pg. 419 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
Public Safety
Impact Fee
$1,548,446.00 $2,505,472.00 $957,026.00 61.81%
Parkland In-Lieu
Fee
$64,580.00 $66,946.00 $2,366.00 3.66%
Street
Improvement
Impact Fee
$2,195,399.00 $3,168,786.00 $973,387.00 44.34%
Water Impact Fee $11,653,881.00 $14,954,308.00 $3,300,427.00 28.32% Stormdrain
Impact Fee
$1,144,460.00 $1,183,291.00 $38,831.00 3.39%
Sewer Impact Fee $8,168.00 $27,616.00 $19,448.00 238.10% Delta Mendota
Stormdrain Fee
$185,138.00 $192,171.00 $7,033.00 3.80%
Downtown
Redevelopment
Assistance
$322,554.00 $466,398.00 $143,844.00 44.60%
Aquatic Center
Construction
$793,548.00 $1,067,013.00 $273,465.00 34.46%
Future Water
Acquisition
$162,850.00 $169,019.00 $6,169.00 3.79%
Downtown
Revitalization
$182,160.00 $187,293.00 $5,133.00 2.82%
Total Fund
Balance
$26,174,331.00 $35,624,177.00 $9,449,846.00 36.10%
Impact Fee Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 182
8.1.e
Packet Pg. 420 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Street Funds
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
2024 2025 2026
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $9,050,016 $4,939,537
Revenues
Other $259,560 -
Other governmental $5,309,025 $1,350,005
Interest Income $243,806 $412,208
Transfers In $5,619,469 -
Total Revenues $11,431,859 $1,762,213
Expenditures
Maintenance & Operations $177,322 $93,000
Capital Outlay $12,645,164 $1,242,490
Transfer Out $2,719,853 $304,909
Total Expenditures $15,542,339 $1,640,399
Total Revenues Less Expenditures -$4,110,479 $121,814
Ending Fund Balance $4,939,537 $5,061,351
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 183
8.1.e
Packet Pg. 421 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
Historical Revenue by Fund
Streets Projects Fund Gas Tax Measure L
Local Transportation Fund (LTF) Local Transportation Fund (LTF) - None Motorized fund FY26 Revenues by Fund
Gas Tax $1,427,738 81.02%
Measure L $205,141 11.64%
Streets Projects Fund $118,988 6.75%
Local Transportation Fund (LTF) $6,704 0.38%
Local Transportation Fund (LTF) -
None Motorized fund
$3,642 0.21%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Gas Tax $1,338,065.51 $1,427,738.00 6.70%
Local Transportation Fund
(LTF)
$196,778.96 $6,704.00 -96.59%
Streets Projects Fund $8,641,970.35 $118,988.00 -98.62% Local Transportation Fund
(LTF) - None Motorized fund
$2,208.60 $3,642.00 64.90%
Measure L $1,252,835.94 $205,141.00 -83.63%
Total Revenues $11,431,859.36 $1,762,213.00 -84.59%
$5M
$11M
$2M
FY2024 FY2025 FY2026
0 $5M
$10M
$15M
1.76M
Revenues by Fund
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 184
8.1.e
Packet Pg. 422 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Other governmental Transfers In Interest Income
Other Licenses and Permits
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Other $259,560.00 - -100.00%
Other governmental $5,309,025.02 $1,350,005.00 -74.57%
Interest Income $243,805.63 $412,208.00 69.07%
Transfers In $5,619,468.71 - -100.00%
Total Revenues $11,431,859.36 $1,762,213.00 -84.59%
Revenues by Account
FY26 Revenues by Account
Gas Tax SB1 $650,410 36.91%
Interest Income $412,208 23.39%
Gas Tax 2103 $225,597 12.80%
Gas Tax 2107 $215,374 12.22%
Gas Tax 2105 $157,809 8.96%
Gas Tax 2106 $95,815 5.44%
Gas Tax 2107.5 $5,000 0.28%
$5M
$11M
$2M
FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Revenues by Revenue Grouping
1.76M
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 185
8.1.e
Packet Pg. 423 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Urban Greening Grant -
State
$1,853,502.57 - -100.00%
Interest Income $243,805.63 $412,208.00 69.07%
From Gas Tax Fund $1,420,992.81 - -100.00%
From General Fund $192,312.00 - -100.00%
Gas Tax 2105 $150,966.00 $157,809.00 4.53%
Gas Tax 2106 $92,176.00 $95,815.00 3.95%
Gas Tax 2107 $206,315.00 $215,374.00 4.39%
Gas Tax 2107.5 $5,000.00 $5,000.00 0.00%
Gas Tax 2103 $215,935.00 $225,597.00 4.47%
Gas Tax SB1 $622,329.00 $650,410.00 4.51%
STP $539,351.32 - -100.00%
HBP Federal Grant Funding $749,840.13 - -100.00%
From BAD - Slurry Seal $1,729,687.25 - -100.00%
From CFD/BAD $345,588.60 - -100.00%
From LTF $92,676.87 - -100.00%
From Measure L $713,662.96 - -100.00%
From Street Impact (I-5
Inter)
$938,026.20 - -100.00%
From LTF Non-Motorized $186,522.02 - -100.00%
Local Streets & Roads $873,610.00 - -100.00%
Traffic Management $173,040.00 - -100.00%
Bike & Pedestrian
Improvements
$86,520.00 - -100.00%
Total Revenues $11,431,859.36 $1,762,213.00 -84.59%
Expenditures by Fund
Historical Expenditures by Fund
Streets Projects Fund Measure L Gas Tax
Local Transportation Fund (LTF) - None Motorized fund Local Transportation Fund (LTF) Revenues by Account
$3M
$16M
$2M
FY2024 FY2025 FY2026
0 $5M
$10M
$15M
$20M
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 186
8.1.e
Packet Pg. 424 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) FY26 Expenditures by Fund
Measure L $1,203,402 73.36%
Gas Tax $433,000 26.40%
Streets Projects Fund $3,997 0.24%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Gas Tax $2,009,551.57 $433,000.00 -78.45%
Local Transportation Fund
(LTF)
$92,676.87 - -100.00%
Streets Projects Fund $10,221,805.28 $3,997.00 -99.96%
Local Transportation Fund
(LTF) - None Motorized fund
$186,522.02 - -100.00%
Measure L $3,031,782.86 $1,203,402.00 -60.31%
Total Expenditures $15,542,338.60 $1,640,399.00 -89.45% Expenditures by Department
FY26 Expenditures by Department
Non-Departmental $1,335,490 81.41%
Transfers Out $304,909 18.59%
1.64M
Expenditures by Fund
1.64M
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 187
8.1.e
Packet Pg. 425 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Non-Departmental $12,822,485.98 $1,335,490.00 -89.58%
Transfers Out $2,719,852.62 $304,909.00 -88.79%
Total Expenditures $15,542,338.60 $1,640,399.00 -89.45% Expenditures by Account Summary
Historical Expenditures by Account Summary
Capital Outlay Transfer Out Maintenance & Operations
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Maintenance & Operations $177,322.27 $93,000.00 -47.55% Capital Outlay $12,645,163.71 $1,242,490.00 -90.17%
Transfer Out $2,719,852.62 $304,909.00 -88.79%
Total Expenditures $15,542,338.60 $1,640,399.00 -89.45% Expenditures by Department
$3M
$16M
$2M
FY2024 FY2025 FY2026
0 $5M
$10M
$15M
$20M
Expenditures by Account Summary
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 188
8.1.e
Packet Pg. 426 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account
FY26 Expenditures by Account
Street Maintenance Projects $1,202,490 73.30%
To General Fund $300,000 18.29%
Departmental Supplies $68,000 4.15%
Traffic Signs $25,000 1.52%
General Contract Services $25,000 1.52%
Apricot Fiesta Striping - LTF $15,000 0.91%
To Street Projects Fund $3,997 0.24%
To Sewer CIP $912 0.06%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
General Contract Services $53,000.00 $25,000.00 -52.83% Departmental Supplies $90,315.98 $68,000.00 -24.71%
Machinery & Equipment
Expense
$135,000.00 - -100.00%
Engineering Services $34,006.29 - -100.00%
To Street Fund $900,184.94 - -100.00%
To General Fund $300,000.00 $300,000.00 0.00%
To Street Projects Fund $1,426,364.81 $3,997.00 -99.72% To Sewer CIP $626.00 $912.00 45.69%
Bike/Pedestrian Proj. (5%) $112,082.39 - -100.00%
Apricot Fiesta Striping - LTF $12,000.00 $15,000.00 25.00% Traffic Signs $22,000.00 $25,000.00 13.64%
To Street 327 Fund $92,676.87 - -100.00%
I-5 Interchange PA&ED
Project
$2,468,490.00 - -100.00%
ATP Sidewalk Repair &
Replace
$870,562.40 - -100.00%
HBP $842,517.00 - -100.00%
Salado Creek Bike Trail Proj $2,685,567.00 - -100.00%
Slurry Seal $2,553,877.00 - -100.00%
Ware Ave Overlay $557,768.71 - -100.00%
Solyo Walking Path $29,888.00 - -100.00%
9th Street Improvements $149,999.66 - -100.00%
Ped. Ctrld Crosswalk Safety $1,747,415.55 - -100.00%
1.64M
Expenditures by Account
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 189
8.1.e
Packet Pg. 427 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Street Maintenance Projects $457,996.00 $1,202,490.00 162.55% Total Expenditures $15,542,338.60 $1,640,399.00 -89.45% Fund Balance
Fund Balance Projections
Measure L Streets Projects Fund Gas Tax
Local Transportation Fund (LTF) - None Motorized fund Local Transportation Fund (LTF) Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
Gas Tax $989,722.00 $1,984,460.00 $994,738.00 100.51%
Local
Transportation
Fund (LTF)
-$20,628.00 -$13,924.00 $6,704.00 -32.50%
Streets Projects
Fund
$1,612,716.00 $1,727,707.00 $114,991.00 7.13%
Local
Transportation
Fund (LTF) - None
Motorized fund
-$101,981.00 -$98,339.00 $3,642.00 -3.57%
Measure L $2,459,708.00 $1,461,449.00 -$998,259.00 -40.58% Total Fund
Balance
$4,939,537.00 $5,061,353.00 $121,816.00 2.47%
---$$$111222444,,,777333111 ---$$$111222222,,,666000999 ---$$$111111222,,,222666333 $9M
$5M $5M
FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
Financial Summary
Street Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 190
8.1.e
Packet Pg. 428 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Other Special Revenue Funds
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
2024 2025 2026
0 $100K
$200K
$300K
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $512,875 $670,152
Revenues
Interest Income $28,872 $33,040
Transfers In $255,733 -
Total Revenues $284,605 $33,040
Expenditures
Maintenance & Operations $3,456 $3,300
Capital Outlay $123,873 -
Total Expenditures $127,329 $3,300
Total Revenues Less Expenditures $157,277 $29,740
Ending Fund Balance $670,152 $699,892
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 191
8.1.e
Packet Pg. 429 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
Historical Revenue by Fund
Federal Housing and Urban
Development Grant (HUD)
HUD Home Housing Program
CDBG Home Ownership Program Heartland Ranch Infrastructure Neighborhood Stabilization Program (NSP)
Beautification Committee Asset Forfeiture
FY26 Revenues by Fund
HUD Home $10,532 31.88%
CDBG Home Ownership Program $9,144 27.68%
Housing Program $8,997 27.23%
Heartland Ranch Infrastructure $1,857 5.62%
Beautification Committee $1,617 4.89%
Neighborhood Stabilization Program
(NSP)
$720 2.18%
Asset Forfeiture $173 0.52%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Beautification Committee $978.60 $1,617.00 65.24%
Housing Program $5,443.38 $8,997.00 65.28%
Federal Housing and Urban
Development Grant (HUD)
$255,733.00 - -100.00%
$142K
$285K
$33K
FY2024 FY2025 FY2026
0 $100K
$200K
$300K
33K
Revenues by Fund
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 192
8.1.e
Packet Pg. 430 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
CDBG Home Ownership
Program
$6,082.42 $9,144.00 50.33%
HUD Home $14,629.76 $10,532.00 -28.01%
Neighborhood Stabilization
Program (NSP)
$509.11 $720.00 41.42%
Asset Forfeiture $105.10 $173.00 64.61%
Heartland Ranch
Infrastructure
$1,123.94 $1,857.00 65.22%
Total Revenues $284,605.31 $33,040.00 -88.39%
Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Transfers In Interest Income Federal grant and subsidies Other
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Interest Income $28,872.31 $33,040.00 14.43%
Transfers In $255,733.00 - -100.00%
Total Revenues $284,605.31 $33,040.00 -88.39%
$142K
$285K
$33K
FY2024 FY2025 FY2026
0 $100K
$200K
$300K
Revenues by Revenue Grouping
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 193
8.1.e
Packet Pg. 431 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Account
FY26 Revenues by Account
Interest Income $33,040 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Interest Income $28,872.31 $33,040.00 14.43%
From General Fund $255,733.00 - -100.00%
Total Revenues $284,605.31 $33,040.00 -88.39%
Expenditures by Fund
Historical Expenditures by Fund
Federal Housing and Urban Development Grant (HUD) Beautification Committee HUD Home 33K
Revenues by Account
$48K
$127K
$3K
FY2024 FY2025 FY2026
0 $50K
$100K
$150K
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 194
8.1.e
Packet Pg. 432 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) FY26 Expenditures by Fund
Beautification Committee $3,300 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Beautification Committee $3,300.00 $3,300.00 0.00%
Federal Housing and Urban
Development Grant (HUD)
$123,872.50 - -100.00%
HUD Home $156.00 - -100.00%
Total Expenditures $127,328.50 $3,300.00 -97.41%
Expenditures by Department
FY26 Expenditures by Department
Non-Departmental $3,300 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Non-Departmental $127,328.50 $3,300.00 -97.41%
Total Expenditures $127,328.50 $3,300.00 -97.41%
3.3K
Expenditures by Fund
3.3K
Expenditures by Department
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 195
8.1.e
Packet Pg. 433 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account Summary
Historical Expenditures by Account Summary
Capital Outlay Maintenance & Operations
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Maintenance & Operations $3,456.00 $3,300.00 -4.51%
Capital Outlay $123,872.50 - -100.00%
Total Expenditures $127,328.50 $3,300.00 -97.41%
Expenditures by Account
FY26 Expenditures by Account
Departmental Supplies $3,300 100.00%
Category
FY 2025
Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Departmental Supplies $3,300.00 $3,300.00 0.00%
Washburn Infrast.
Improvements
$123,872.50 - -100.00%
Project Administration $156.00 - -100.00%
Total Expenditures $127,328.50 $3,300.00 -97.41%
$48K
$127K
$3K
FY2024 FY2025 FY2026
0 $50K
$100K
$150K
Expenditures by Account Summary
3.3K
Expenditures by Account
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 196
8.1.e
Packet Pg. 434 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fund Balance
Fund Balance Projections
Housing Program HUD Home CDBG Home Ownership Program
Beautification Committee Neighborhood Stabilization Program (NSP) Asset Forfeiture Heartland Ranch Infrastructure Federal Housing and Urban Development Grant (HUD)
Fund Balance FY 2025 FY 2026 FY 2025 vs. FY 2026 ($ Change) FY 2025 vs. FY 2026 (% Change) Beautification
Committee
$39,277.00 $37,594.00 -$1,683.00 -4.28%
Housing Program $236,833.00 $245,830.00 $8,997.00 3.80% Federal Housing
and Urban
Development
Grant (HUD)
-$61,713.00 -$61,713.00 - 0.00%
CDBG Home
Ownership
Program
$214,945.00 $224,089.00 $9,144.00 4.25%
HUD Home $224,703.00 $235,235.00 $10,532.00 4.69%
Neighborhood
Stabilization
Program (NSP)
$9,811.00 $10,531.00 $720.00 7.34%
Asset Forfeiture $4,572.00 $4,745.00 $173.00 3.78%
Heartland Ranch
Infrastructure
$1,724.00 $3,581.00 $1,857.00 107.71%
Total Fund
Balance
$670,152.00 $699,892.00 $29,740.00 4.44%
---$$$111999333,,,555777333
---$$$666111,,,777111333 ---$$$666111,,,777111333
$706K $732K $762K
FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
Financial Summary
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 197
8.1.e
Packet Pg. 435 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Custodial Funds
Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
2024 2025 2026
0 $25M
$50M
$75M
$100M
$125M
$150M
Comprehensive Fund Summary
Category FY 2025 Adjusted FY 2026 Budgeted
Beginning Fund Balance $92,142,511 $74,277,066
Revenues
Property Tax $5,457,899 $5,457,899
Current Services Charges $1,972,344 $1,972,344
Other $1,532,998 $1,524,539
Interest Income $4,240,651 $5,288,058
Transfers In $1,579,741 $554,650
Total Revenues $14,783,632 $14,797,490
Expenditures
Maintenance & Operations $162,960 $157,198
Capital Outlay $88,254 -
Debt Service $12,473,830 $12,373,134
Transfer Out $19,924,033 $2,306,675
Total Expenditures $32,649,077 $14,837,006
Total Revenues Less Expenditures -$17,865,445 -$39,516
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 198
8.1.e
Packet Pg. 436 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Fund
Historical Revenue by Fund
PPFA 2023 WPFA Revenue Refunding Bonds WPFA CFD 2001-1 CFD 2018-01 VOP Infrastructure CFD 2005-1 West Patterson Business Park PPFA 2013 WPFA Bonds PPFA 2013 HR Authority Bonds HR Reassessment Dist.-Local Obligation Bonds CFD 2015-1 Arambel - KDN FY26 Revenues by Fund
WPFA CFD 2001-1 $5,849,206 39.53%
PPFA 2023 WPFA Revenue
Refunding Bonds
$4,521,357 30.55%
CFD 2005-1 West Patterson
Business Park
$1,605,264 10.85%
CFD 2018-01 VOP Infrastructure $1,257,470 8.50%
HR Reassessment Dist.-Local
Obligation Bonds
$649,921 4.39%
PPFA 2013 HR Authority Bonds $577,154 3.90%
CFD 2015-1 Arambel - KDN $337,117 2.28%
Category FY 2025 Adjusted FY 2026 Budgeted
Ending Fund Balance $74,277,066 $74,237,550
$85M
$15M $15M
FY2024 FY2025 FY2026
0 $25M
$50M
$75M
$100M
14.8M
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 199
8.1.e
Packet Pg. 437 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
CFD 2018-01 VOP
Infrastructure
$739,160.30 $1,257,470.22 70.12%
CFD 2005-1 West Patterson
Business Park
$1,291,793.84 $1,605,264.00 24.27%
CFD 2015-1 Arambel - KDN $336,649.46 $337,117.00 0.14%
HR Reassessment Dist.-
Local Obligation Bonds
$648,329.74 $649,921.43 0.25%
PPFA 2013 HR Authority
Bonds
$553,625.58 $577,154.02 4.25%
WPFA CFD 2001-1 $5,751,439.36 $5,849,206.00 1.70%
PPFA 2023 WPFA Revenue
Refunding Bonds
$5,462,634.17 $4,521,357.22 -17.23%
Total Revenues $14,783,632.45 $14,797,489.89 0.09%
Revenues by Revenue Grouping
Historical Revenue by Revenue Grouping
Other Property Tax Interest Income
Current Services Charges Transfers In
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Property Tax $5,457,899.00 $5,457,899.00 0.00%
Current Services Charges $1,972,344.00 $1,972,344.00 0.00% Other $1,532,997.77 $1,524,538.70 -0.55%
Interest Income $4,240,650.67 $5,288,058.17 24.70%
Transfers In $1,579,741.01 $554,650.02 -64.89%
Total Revenues $14,783,632.45 $14,797,489.89 0.09%
Revenues by Fund
$85M
$15M $15M
FY2024 FY2025 FY2026
0 $25M
$50M
$75M
$100M
Revenues by Revenue Grouping
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 200
8.1.e
Packet Pg. 438 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Revenues by Account
FY26 Revenues by Account
Mello Roos - Assessment Tax $5,457,899 36.88%
Interest Inc-Local Oblig Bond $3,532,671 23.87%
Interest Income $1,755,387 11.86%
Assessment Fees Keystone $1,451,781 9.81%
Assessment Fees $1,390,287 9.40%
From HR Local Obl Bonds $554,650 3.75%
Assessment Fees - VOP $520,563 3.52%
Assessment Prepay $100,000 0.68%
Administration Fee $19,251 0.13%
Delinquency Penalty-10 Percent $15,000 0.10%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Administration Fee $19,251.22 $19,251.22 0.00%
Interest Income $681,179.80 $1,755,387.00 157.70%
Assessment Fees $1,390,287.48 $1,390,287.48 0.00%
Assessment Prepay $100,000.00 $100,000.00 0.00%
Assessment Fees - VOP $520,563.00 $520,563.00 0.00%
Delinquency Penalty-10
Percent
$23,459.07 $15,000.00 -36.06%
Assessment Fees Keystone $1,451,781.00 $1,451,781.00 0.00% Interest Inc-Local Oblig
Bond
$3,559,470.87 $3,532,671.17 -0.75%
From HR Local Obl Bonds $513,864.00 $554,650.02 7.94%
Mello Roos - Assessment Tax $5,457,899.00 $5,457,899.00 0.00% From WPFA Local Obl
Bonds
$1,065,877.01 - -100.00%
Total Revenues $14,783,632.45 $14,797,489.89 0.09%
14.8M
Revenues by Account
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 201
8.1.e
Packet Pg. 439 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Fund
Historical Expenditures by Fund
PPFA 2013 WPFA Bonds WPFA CFD 2001-1 CFD 2018-01 VOP Infrastructure PPFA 2023 WPFA Revenue Refunding
Bonds
CFD 2005-1 West Patterson Business
Park
PPFA 2013 HR Authority Bonds
HR Reassessment Dist.-Local
Obligation Bonds
CFD 2015-1 Arambel - KDN
FY26 Expenditures by Fund
WPFA CFD 2001-1 $7,115,903 47.96%
PPFA 2023 WPFA Revenue
Refunding Bonds
$5,017,593 33.82%
CFD 2005-1 West Patterson
Business Park
$874,317 5.89%
HR Reassessment Dist.-Local
Obligation Bonds
$640,472 4.32%
PPFA 2013 HR Authority Bonds $603,953 4.07%
CFD 2015-1 Arambel - KDN $307,389 2.07%
CFD 2018-01 VOP Infrastructure $277,380 1.87%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
CFD 2018-01 VOP
Infrastructure
$9,417,718.76 $277,379.51 -97.05%
$134M
$33M
$15M
FY2024 FY2025 FY2026
0 $50M
$100M
$150M
14.8M
Expenditures by Fund
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 202
8.1.e
Packet Pg. 440 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
CFD 2005-1 West Patterson
Business Park
$8,992,765.70 $874,317.09 -90.28%
CFD 2015-1 Arambel - KDN $315,433.00 $307,388.50 -2.55% HR Reassessment Dist.-
Local Obligation Bonds
$587,920.00 $640,472.02 8.94%
PPFA 2013 HR Authority
Bonds
$605,279.88 $603,953.23 -0.22%
WPFA CFD 2001-1 $7,560,129.08 $7,115,903.35 -5.88%
PPFA 2023 WPFA Revenue
Refunding Bonds
$5,169,830.60 $5,017,592.50 -2.94%
Total Expenditures $32,649,077.02 $14,837,006.20 -54.56% Expenditures by Department
FY26 Expenditures by Department
Non-Departmental $12,531,674 84.46%
Transfers Out $2,305,333 15.54%
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Non-Departmental $12,636,789.98 $12,531,673.53 -0.83%
Capital Improvement
Program
$88,253.84 - -100.00%
Transfers Out $19,924,033.20 $2,305,332.67 -88.43%
Total Expenditures $32,649,077.02 $14,837,006.20 -54.56%
14.8M
Expenditures by Department
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 203
8.1.e
Packet Pg. 441 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Expenditures by Account Summary
Historical Expenditures by Account Summary
Debt Service Transfer Out Maintenance & Operations
Capital Outlay
Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Maintenance & Operations $162,959.50 $157,198.00 -3.54% Capital Outlay $88,253.84 - -100.00%
Debt Service $12,473,830.48 $12,373,133.53 -0.81%
Transfer Out $19,924,033.20 $2,306,674.67 -88.42%
Total Expenditures $32,649,077.02 $14,837,006.20 -54.56% Expenditures by Account
FY26 Expenditures by Account
Interest Expense $6,805,612 45.87%
Principal Expense $5,230,901 35.26%
To General Fund $1,703,962 11.48%
To 2013 HR Refunding $560,731 3.78%
Principal Expenses $215,000 1.45%
Fiscal Services $157,198 1.06%
Call Premium Payment $120,271 0.81%
To Bond Admin $41,982 0.28%
Underwriter's Discount $1,350 0.01%
$134M
$33M
$15M
FY2024 FY2025 FY2026
0 $50M
$100M
$150M
Expenditures by Account Summary
14.8M
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 204
8.1.e
Packet Pg. 442 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Category FY 2025 Adjusted
FY 2026
Budgeted
FY 2025 Adjusted vs. FY 2026 Budgeted (%
Change)
Fiscal Services $162,959.50 $157,198.00 -3.54%
Principal Expense $4,731,048.50 $5,230,900.57 10.57%
Interest Expense $7,274,262.76 $6,805,611.87 -6.44%
To General Fund $987,831.38 $1,703,962.00 72.50%
Principal Expenses $190,000.00 $215,000.00 13.16%
Costs of Issuance $154,842.26 - -100.00%
Underwriter's Discount $3,405.79 $1,349.92 -60.36%
Call Premium Payment $120,271.17 $120,271.17 0.00%
Transfer to Sewer CIP $9,144,272.00 - -100.00%
To Street Projects Fund $345,588.60 - -100.00%
To Sewer CIP $7,787,166.30 - -100.00%
To 2013 HR Refunding $515,429.00 $560,731.02 8.79%
Public Safety FaciltyBuilding
$88,253.84 - -100.00%
To Aquatic Center
Construction
$35,887.26 - -100.00%
Transfer to PPFA Revenue
Bonds
$1,065,877.01 - -100.00%
To Bond Admin $41,981.65 $41,981.65 0.00%
Total Expenditures $32,649,077.02 $14,837,006.20 -54.56% Fund Balance
Fund Balance Projections
PPFA 2023 WPFA Revenue
Refunding Bonds
CFD 2005-1 West Patterson
Business Park
CFD 2018-01 VOP Infrastructure
WPFA CFD 2001-1 PPFA 2013 HR Authority Bonds HR Reassessment Dist.-Local Obligation Bonds
CFD 2015-1 Arambel - KDN
Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
CFD 2018-01 VOP
Infrastructure
$2,529,018.00 $3,509,109.00 $980,091.00 38.75%
Expenditures by Account
$92M
$74M $74M
FY2024 FY2025 FY2026
0 $25M
$50M
$75M
$100M
Financial Summary
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 205
8.1.e
Packet Pg. 443 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
Change)
FY 2025 vs. FY 2026 (%
Change)
CFD 2005-1 West
Patterson
Business Park
$3,545,039.00 $4,275,986.00 $730,947.00 20.62%
CFD 2015-1
Arambel - KDN
$399,992.00 $429,721.00 $29,729.00 7.43%
HR Reassessment
Dist.-Local
Obligation Bonds
$683,481.00 $692,930.00 $9,449.00 1.38%
PPFA 2013 HR
Authority Bonds
$1,156,993.00 $1,130,194.00 -$26,799.00 -2.32%
WPFA CFD 2001-1 $5,200,820.00 $3,934,122.00 -$1,266,698.00 -24.36% PPFA 2023 WPFA
Revenue
Refunding Bonds
$60,761,723.00 $60,265,488.00 -$496,235.00 -0.82%
Total Fund
Balance
$74,277,066.00 $74,237,550.00 -$39,516.00 -0.05%
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 206
8.1.e
Packet Pg. 444 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Capital Improvement Program
The Capital Improvement Program is necessary to maintain and improve the public works of the City. The public works include street improvements, sewer projects, storm projects and water projects. A summary of revenues, expenditures and fund balances for the various city funds that contain the individual capital projects are included in the latter sections of the FY 2025-26 budget.
To determine the funds available for capital projects in the FY 2025-26 capital budget, the city considered the following:
Projection of user fee revenues in the Water and Sewer funds based on current approved user rates.
Projection of Impact Fee revenues based on current fees and development projections.
Calculation of the interest on project and account balances where appropriate.
Ongoing Federal and State grants.
Capital Improvement Program
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 207
8.1.e
Packet Pg. 445 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Capital Improvement Program Funding Sources and
Expenditures
City Funds
The Capital Improvement Funds: The Capital Improvement Fund is unrestricted and can be used for any project designated by the City Council. The resources in this fund come from transfers from the City’s General Fund, reimbursements for specific projects, bond proceeds, and interest earnings.
Federal/State Funds
Federal/State Grants: These funds are made available through an extensive application process that is usually initiated by City staff. Most grants require some kind of fund match from the City. Grant funds are appropriated when grant agreements are executed and approved by Council.
Transportation Development Act (TDA): These funds are derived from the statewide sales tax and are returned to each County for public transit and bicycle/pedestrian purposes. In some instances, TDA funds may also be used for roads and streets.
City Enterprise Funds
Wastewater Revenue: These funds are generated from user fees and connection fees for sewer service provided by the Public Works Department.
Water Revenue: These funds are generated from user fees and connection fees for water services provided by the Public Works Department.
Garbage Revenue: These funds are generated from user fees for garbage services provided by the Public Works Department contracted through Bertolotti Disposal Company.
Impact Fees
Impact Fees: These fees are collected through the building permit process from new development projects. This provides funds for new or expanded facilities necessary as a result of growth and development. Impact Fees include street improvements, community recreation facilities, City office space, fire stations, police stations, traffic signals, park sites, air quality, water connection and wastewater connection.
Capital Improvement Program
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 208
8.1.e
Packet Pg. 446 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Major Capital Improvement Program
Summary
One Year Plan
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 209
8.1.e
Packet Pg. 447 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) One Year Plan
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 210
8.1.e
Packet Pg. 448 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) One Year Plan
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 211
8.1.e
Packet Pg. 449 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) A
ppendix
Appendix
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 212
8.1.e
Packet Pg. 450 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
ACFR: Annual Comprehensive Financial Report - A detailed report of an organization's financial activities and performance over the fiscal year.
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Assets: Items owned by an organization that have economic value, such as cash, investments, property, and equipment.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s Glossary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 213
8.1.e
Packet Pg. 451 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.
Cash Flow: The movement of money into or out of an organization, showing its liquidity and ability to meet financial obligations.
Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.
Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to Glossary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 214
8.1.e
Packet Pg. 452 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union, regarding wages, hours and working conditions.
Compliance: Adherence to relevant laws, regulations, and internal policies governing financial reporting and operations.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.
The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery — direct, indirect, and capital costs — are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.
Equity: The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Glossary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 215
8.1.e
Packet Pg. 453 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.
Financial Statements: Reports summarizing an organization's financial activities and position, including the balance sheet, income statement, and cash flow statement.
Fiscal Year: The 12-month period for which an organization plans the use of its funds, typically not the same as the calendar year.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations.
Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
GAAP: Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their financial statements.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking body of a municipality or school district.
Glossary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 216
8.1.e
Packet Pg. 454 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.
Internal Controls: Policies and procedures implemented by an organization to ensure the reliability of financial reporting and compliance with laws and regulations, aiming to prevent fraud and errors.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.
Liabilities: Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.
Net Income: The difference between an organization's revenues and expenses, representing its profit or loss for a specific period.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Glossary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 217
8.1.e
Packet Pg. 455 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Revenues: Inflows of resources or other enhancements of assets of an organization, usually from sales of goods or services.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be Glossary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 218
8.1.e
Packet Pg. 456 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.
Glossary
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 219
8.1.e
Packet Pg. 457 Attachment: FY 2025-26 Proposed Annual Budget (Adopt Proposed Budget and Appropriations Limit for Fiscal Year 2025-26) City Council Agenda Report
TO:
FROM:
BY:
Mayor Clauzel and Members of the City Council
Fernando Ulloa, City Manager
Kevin Williams, Interim Finance Director
MEETING DATE: June 17, 2025
ITEM NO: 9.1
SUBJECT: Adopt Resolution 2025-38, confirming a report and assessment list under Ordinance No. 704 and 243, for weed abatements (Lien Process).
RECOMMENDATION
Motion to Adopt Resolution 2025-38, confirming a report and assessment list under Ordinance No. 704 and 243, for weed abatements (Lien Process).
BACKGROUND
During the course of the year, Council approved Resolutions authorizing the city to abate weed at various locations. Many property owners either complied with the order or reimbursed the City for the work done. The City has not received payment from 2 property owners (see Exhibit A). Staff is requesting authorization from Council to have a lien placed on each property.
Authority to do so is granted in the City Municipal Code and by State Law. Upon Council approval, the necessary information will be forwarded to the County Recorder’s Office.
FISCAL IMPACT
The balance of the unpaid reimbursements is $1,778.00.
9.1 Packet Pg. 458
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RESOLUTION NO. 2025-38
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PATTERSON,
DECLARING THE EXISTENCE OF A PUBLIC NUISANCE UNDER
ORDINANCE NOS. 243 AND 704
WHEREAS, the City Council of the City of Patterson duly adopted Ordinance No. 704, and Ordinance No. 243 declaring all weeds, rubbish, dirt and rank growth of any kind as defined in the Ordinance on private property or in the street, alley or public right-of-way in the City of Patterson, to constitute a public nuisance; and
WHEREAS, the City Council of the City of Patterson has duly adopted the following assessment list by Resolution hereby attached as Exhibit “A” and elected to proceed under Ordinance Nos. 704 and 243, and declared a public nuisance all weeds, rubbish, dirt and rank growth growing, located and existing upon the attached Exhibit “A” and all in the City of Patterson; and
WHEREAS, said resolution was adopted following the holding of a public hearing on Tuesday, July 17, 2025 at which no objections to the proposed abatements were received; and WHEREAS, Fire Marshal and Finance Director have mailed statements of the expenses proposed to be assessed against said property to each person to whom such property was assessed on the last equalized assessment roll and has included a “Notice – Attention Property Owner and Invoice” of the time and place set forth for the hearing of objections to the Report and of the proposed assessment, as in said Ordinance; and WHEREAS, the City Clerk has posted on the bulletin board in City Hall a copy of the report and assessment list, together with a Notice of the time and place of said hearing, all as provided in said Ordinance; and
WHEREAS, the City Council of the City of Patterson did hold a public hearing at the time and place set forth in said Notice for the purpose of hearing objections to said report and proposed assessment, and no objections having been received.
9.1.a
Packet Pg. 459 Attachment: Resolution No. 2025-38 Weed Abatements (Resolution No. 2025-38 Approved Property to be Lien for Unpaid Weed Abatements) 1 2
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WHEREAS, the Abatement of the nuisance has been completed and the appropriate party billed for the work. Payment has not been received from those listed on Exhibit A; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson that the Report and Assessment for Weed, Dirt, Rubbish, and Rank Growth Abatement under Ordinance Nos. 704 and 243, of the City of Patterson submitted by the Fire Marshal and Finance Director of the City of Patterson, a copy of which is attached Exhibit “A” hereto and made a part hereof, is confirmed and the cost of the abatement with administrative fees against the following described property in the City of Patterson constitutes a special assessment against said parcels and is a lien on the parcel and an assessment to the Tax Roll in the amount set forth:
BE IT FURTHER RESOLVED, that the City Clerk is directed to transmit a certified copy of this resolution, together with the Report and Assessment for Weed, Dirt, Rubbish, and Rank Growth Abatement to the County Assessor and to the County Tax Collector of Stanislaus County, for entry upon and collection with the next tax roll upon which general municipal taxes are collected, all as provided in said Ordinance Nos. 704 and 243.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Patterson held on the 17th day of June 2025, by __________ who moved its adoption, which motion was duly seconded by __________, and it was upon roll call carried and the resolution adopted by the following roll call vote:
AYES:
NOES:
EXCUSED:
9.1.a
Packet Pg. 460 Attachment: Resolution No. 2025-38 Weed Abatements (Resolution No. 2025-38 Approved Property to be Lien for Unpaid Weed Abatements) 1 2
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APPROVED:
___________________________
Michael Clauzel
Mayor of the City of Patterson
ATTEST:
_____________________________
Aracely Alegre
City Clerk of the City of Patterson
I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, at a regular meeting held on the 17th day of June 2025, and I further certify that said resolution is in full force and effect and has never been rescinded or modified.
DATED:
____________________________
City Clerk of the City of Patterson
9.1.a
Packet Pg. 461 Attachment: Resolution No. 2025-38 Weed Abatements (Resolution No. 2025-38 Approved Property to be Lien for Unpaid Weed Abatements) Exhibit A
OWNER PROPERTY ADDRESS APN TOTAL DUE RESO TYPE
DE ALBA, JESUS & MARIA 420 S 3RD STREET 131-006-016 $774.00 2023-33 WEED ABATEMENT WEATHERFORD, CHRISTINE 300 S 4TH STREET 131-016-0250 $1,004.00 2023-33 WEED ABATEMENT $1,778.00
9.1.b
Packet Pg. 462 Attachment: Exhibit A (Resolution No. 2025-38 Approved Property to be Lien for Unpaid Weed City of Patterson
1 Plaza Circle
P. O. Box 667
Patterson, California 95363
(209) 895-8000
NOTICE TO LIEN PROPERTY
May 21,2025
Enclosed please find invoices for weed abatement. Please be advised that if this invoice remains outstanding by June 17, 2025, the following will occur:
A lien in the amount of the invoice plus any additional fees, will be placed on the property.
Failure to pay this amount by June 17, 2025, will result in a City Council Meeting to lien your property.
The invoice amount plus all additional fees, will be eligible for submission to the Stanislaus County Assessor’s Office for collection with the annual property tax bill, and will be forwarded to that office for inclusion in the property tax bill.
Should you have any questions or require further information, please contact us at (209) 895-8040.
City of Patterson
9.1.c
Packet Pg. 463 Attachment: Notice To Lien Property (Resolution No. 2025-38 Approved Property to be Lien for Unpaid Weed Abatements) City Council Agenda Report
TO:
FROM:
BY:
Mayor Clauzel and Members of the City Council
Fernando Ulloa, City Manager
Mike Willett, Assistant City Manager
MEETING DATE: June 17, 2025
ITEM NO: 9.2
SUBJECT: Approve Resolution Nos. 2025-42, 2025-43, and 2025-44 Ordering the Levy and Collection of Assessments for the City’s Benefit Assessment Districts (BADs), Landscape Maintenance Districts (LMDs), and County Service Area (CSA) No. 15 for Fiscal Year 2025/26; and Approve the Amended & Restated Annual Levy Report for the Benefit Assessment Districts (BADs)
RECOMMENDATION
Approve Resolution Nos. 2025-42, 2025-43, and 2025-44 Ordering the Levy and Collection of Assessments for the City’s Benefit Assessment Districts (BADs), Landscape Maintenance Districts (LMDs), and County Service Area (CSA) No. 15 for Fiscal Year 2025/26; and Approve the Amended & Restated Annual levy Report for the Benefit Assessment Districts (BADs).
BACKGROUND
Attached are the resolutions ordering the levy and collection of assessments for the following City Benefit Assessment Districts (BADs), the Landscape Maintenance Districts (LMDs), and County Service Area (CSA) No.15 for Fiscal Year 2025/26.
BADs:
1) Country Hollow Estates
2) Golden Estates
3) Kinshire Estates
4) Patterson Estates I
5) Patterson Estates III
6) Patterson Estates IV
7) Shirepark Estates
9.2 Packet Pg. 464
8) Springshire Estates
9) Walnut Square Estates
10) Weber Estates
11) Yorkshire I Estates
12) Yorkshire II Estates
13) Heartland Ranch
14) Mirragio
15) Sutter Pointe
16) Walker Ranch
17) Patterson Gardens
18) Patterson Gardens Lot E
19) Patterson Gardens Annexation #1
20) Keystone Pacific Business Park
21) Keystone Pacific Business Park Annexation #1
22) Mahaffey Plaza
LMDs:
1) County Hollow Estates District
2) Kinshire Estates District
3) Patterson Estates I,III,IV District
4) Shirepark Estates District
5) Walnut Square Estates District
6) Heartland Ranch Landscape Maintenance District
7) Heartland Ranch Overlay Landscape Maintenance District 8) Mirragio Landscape Maintenance District
9) Sutter Pointe Landscape Maintenance District
10) Walker Ranch Landscape Maintenance District
11) Patterson Gardens Landscape Maintenance District
12) Keystone Pacific Business Park Landscape Maintenance District County Service Area(s):
1) CSA No. 15 (Villa Del Lago)
The Engineer’s reports were approved by the City Council on May 20, 2025, and the Public Hearing is scheduled for tonight, Tuesday, June 17, 2025, at 7:00 p.m.
Since May 20, 2025, approval of the Engineer’s Reports, an amended Engineer’s Report has been prepared for the Benefit Assessment District (BADs) only and is attached to this item for review and approval. The changes reflect updates to the catch basin maintenance line item in the Engineer's reports on frequency and costs to align with recently adopted user fees.
Therefore, this item is a Public Hearing, and the mayor will open the Public Hearing, and public comments will be taken. Once the Public Hearing is closed, the attached resolution(s) will be considered, and once approved by the City Council, the levy documents will be submitted to the County.
ANALYSIS
9.2 Packet Pg. 465
The reason for the assessments is to generate the revenue necessary to operate and maintain the facilities in each district.
FISCAL IMPACT
All costs associated with preparing the Engineer’s Reports, the annual levy and collection of assessments, consultant expenses, and advertising are charged to the respective Districts.
Annually these districts transfer funds to the Sewer Fund and General Fund to offset staff time, labor, equipment, and maintenance performed for these districts.
9.2 Packet Pg. 466
RESOLUTION NO. 2025-42
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PATTERSON, CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE CITY’S BENEFIT ASSESSMENT DISTRICTS, FISCAL YEAR 2025/26
WHEREAS, the City Council of the City of Patterson (“City Council”) pursuant to the terms of the Benefit Assessment Act of 1982, Title 5 Division 2, of the California Government Code (commencing with Section 54703) (“Act”), previously formed the special maintenance assessment districts known and designated as follows:
Country Hollow Estates Benefit Assessment District
Golden Estates Benefit Assessment District
Kinshire Estates Benefit Assessment District
Patterson Estates I Benefit Assessment District
Patterson Estates III Benefit Assessment District
Patterson Estates IV Benefit Assessment District
Shirepark Estates Benefit Assessment District
Springshire Estates Benefit Assessment District
Walnut Square Benefit Assessment District
Weber Estates Benefit Assessment District
Yorkshire I Estates Benefit Assessment District
Yorkshire II Estates Benefit Assessment District
Heartland Ranch Benefit Assessment District
Miraggio Benefit Assessment District
Sutter Point Benefit Assessment District
Walker Ranch Benefit Assessment District
Patterson Gardens Benefit Assessment District
Keystone Pacific Business Park Benefit Assessment District Mahaffey Plaza Benefit Assessment District
(the “Benefit Assessment Districts”); and,
WHEREAS, the City Council wishes to levy and collect assessments in order to finance the maintenance and operation of authorized services within the Benefit Assessment Districts for Fiscal Year 2025/26; and
WHEREAS, NBS has prepared, and filed with the City Clerk, an amended and restated annual report concerning the assessments within the Benefit Assessment Districts for Fiscal Year 2025/26.
Reference is made to such report, which presents, for each district, the plans and specifications for the maintenance and operation of authorized services, an estimate of the costs of the maintenance and operation of the authorized services, and an assessment of the estimated costs of the maintenance and operation of the authorized services; and,
WHERAS, the Fiscal Year 2025/26 assessments are not proposed to increase above the amount previously approved by affected property owners (as “increased assessment” is defined in Section 54954.6 of the California Government Code); and,
WHEREAS, the assessments are not based upon the assessed value of property within the Benefit Assessment Districts, but are based upon the special benefit received from the maintenance and operation of the authorized services therein; and,
WHEREAS, the assessments are in compliance with all laws pertaining to assessments levied pursuant to the Act, and the assessments are in compliance with the provisions of Proposition 218.
9.2.a
Packet Pg. 467 Attachment: Resolution No. 2025-42 Patterson BAD Ordering Levy 25-26 06-17-25 (Public Hearing & Approval of Resolutions ordering Levy for NOW THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
1. Following notice duly given, the City Council has held a full and fair Public Hearing regarding the assessments for the City’s Benefit Assessment Districts, Fiscal Year 2025/26, and considered all oral and written statements, protests and communications made or filed by interested persons.
2. Based upon its review (and amendments, as applicable) of the Amended and Restated Annual Report, which has been filed with the City Clerk, the City Council hereby finds and determines that:
a. The land within the Benefit Assessment Districts will receive special benefit from the maintenance and operation of the authorized services therein. b. The Benefit Assessment Districts include all of the lands receiving such special benefit. c. The net amounts to be assessed upon the lands within the Benefit Assessment Districts are apportioned by a formula which fairly distributes the net amount among all assessable parcels in proportion to the estimated benefits to be received by each such parcel from the maintenance and operation of the authorized services therein.
3. The assessments for Fiscal Year 2025/26, as detailed within the Amended and Restated Annual Report, are hereby confirmed as filed.
4. The adoption of this Resolution constitutes the levy of assessments for the Benefit Assessment Districts for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.
5. The City Council hereby orders NBS to submit the assessments to the Stanislaus County Auditor’s Office for placement on the Fiscal Year 2025/26 secured property tax roll.
9.2.a
Packet Pg. 468 Attachment: Resolution No. 2025-42 Patterson BAD Ordering Levy 25-26 06-17-25 (Public Hearing & Approval of Resolutions ordering Levy for The foregoing resolution was passed by the City Council at a regular meeting held on the 17 th day of June,
2025, and the resolution was adopted by the following roll call vote:
AYES:
NOES:
EXCUSED:
APPROVED:
Michael Clauzel
Mayor of the City of Patterson
ATTEST:
_______________________
Aracely Alegre
City Clerk of the City of Patterson
I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, at a special meeting held on the 17
th day of June 2025, and I further certify that said resolution is in full force and effect and has never been rescinded or modified.
DATED:
City Clerk of the City of Patterson
9.2.a
Packet Pg. 469 Attachment: Resolution No. 2025-42 Patterson BAD Ordering Levy 25-26 06-17-25 (Public Hearing & Approval of Resolutions ordering Levy for Fiscal Year 2025/26
Amended and Restated Annual Levy Report for:
Benefit Assessment Districts
May 2025
9.2.b
Packet Pg. 470 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy
CITY OF PATTERSON
No. 1 Plaza
Patterson, CA 95363
Phone - (209) 895-8000
CITY COUNCIL
Michael Clauzel, Mayor
Gabriela Hernandez, Council Member District A
Jessica Romero, Council Member District B
Kendra Mora, Council Member District C
Carlos Roque, Council Member District D
CITY STAFF
Fernando Ulloa, City Manager
Mike Willett, Assistant City Manager & Public Works Director Kevin Williams, Interim Finance Director
NBS
Sara Mares, Director
Adina McCargo, Project Manager
Amanda Welker, Administrator
9.2.b
Packet Pg. 471 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy
TABLE OF CONTENTS
9.2.b
Packet Pg. 472 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy
9.2.b
Packet Pg. 473 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy
9.2.b
Packet Pg. 474 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy
9.2.b
Packet Pg. 475 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 1
1. EXECUTIVE SUMMARY
The City of Patterson (the “City”) by way of the City Council of the City of Patterson (“City Council”), pursuant to the Benefit Assessment Act of 1982 (the “1982 Act”), previously formed each Benefit Assessment District (“District”) referenced in this Amended and Restated Annual Report (the “Annual Report”). The City Council directed NBS to prepare and file a report for Fiscal Year 2025/26 presenting, for each District, the plans and specifications for the maintenance and operation of authorized services, an estimate of the costs of the maintenance and operation of the authorized services, an assessment diagram, and an assessment of the estimated costs of the maintenance and operation of the authorized services.
The assessments for Fiscal Year 2025/26 have been levied in accordance with the assessment methodology as confirmed by the City Council upon the formation of each District and are proportional to the special benefit received by each parcel. The amount assessed to each parcel is equal to or less than the maximum assessment allowed at the time of formation plus any allowable increase as a result of an increase in the Consumer Price Index as described in this report.
The following assessments are made to finance the maintenance and operation of authorized services within each District:
ASSESSMENTS PER DISTRICT
District
Assessable
Units
Rate Per
Unit
Total
Assessment (1)
Country Hollow Estates 63.00 $69.40 $4,372.20
Golden Estates 193.00 36.48 7,040.64
Kinshire Estates 68.00 39.90 2,713.20
Patterson Estates I 109.00 38.72 4,220.48
Patterson Estates III 18.00 38.42 691.56
Patterson Estates IV 158.00 35.98 5,684.84
Shirepark Estates 166.00 37.48 6,221.68
Springshire Estates 38.00 36.06 1,370.28
Walnut Square 67.00 39.42 2,641.14
Weber Estates 42.00 42.36 1,779.12
Yorkshire I Estates 25.00 44.30 1,107.50
Yorkshire II Estates 7.00 41.40 289.80
Heartland Ranch 1,028.00 75.90 78,025.20
Miraggio 25.00 190.76 4,769.00
Sutter Point 138.00 112.94 15,585.72
Walker Ranch 1,325.00 137.84 182,638.00
Patterson Gardens 801.00 220.42 176,556.42
Patterson Gardens – Lot E Parcels 184.00 47.50 8,740.00 Patterson Gardens – Annexation 1 (2) 19.91 387.51 7,715.30 Keystone Pacific Business Park (3) 169.25 300.00 50,775.00 Keystone Pacific Business Park – Annexation 1 (3) 102.50 140.00 14,350.00 Mahaffey Plaza 1.38 1,315.47 1,815.34
TOTALS 4,748.04 $579,102.42
(1) Includes rounding for Keystone Pacific Business Park, Patterson Gardens Annexation 1, and Mahaffey Plaza to nearest even cent for submission to County Tax Roll. * Single-family residential units, except: (2) commercial acres; and (3) equivalent units.
9.2.b
Packet Pg. 476 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 2
2. INTRODUCTION
2.1 Reason for Assessment
Approval of the assessments covered by this Annual Report will generate the revenue necessary to provide for the administration and servicing of the improvements within each District described in this Annual Report.
Servicing includes the cost of maintaining any facility used to provide any service.
2.2 Process for Annual Assessment
The City cannot levy and collect annual assessments in each District without complying with the procedures specified in the 1982 Act. On an annual basis, a Report is prepared which contains a description of the services proposed to be financed, a description of each lot or parcel subject to the assessment, the amount of the proposed assessment for each parcel, and the basis and schedule of assessment.
2.3 Same or Lesser Assessment
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment districts, and the proposed diagrams or the proposed assessments.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagrams and assessments, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of assessments for the fiscal year referred to in the assessments.
2.4 Increased Assessment
If the assessments to be levied exceed the maximum assessment amounts previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to the proposed assessment or increase in such assessment. The basic steps of the assessment ballot procedure are outlined below.
The City must prepare a Notice of Public Hearing (“Notice”), which describes, along with other mandated information, the reason for the proposed assessments, and to provide a date and time of a public hearing to be held on the matter. The City must also prepare an assessment ballot, which clearly gives the property owner the ability to sign and mark their assessment ballot either in favor of, or in opposition to
9.2.b
Packet Pg. 477 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 3 the proposed assessment. The Notice and assessment ballot are mailed to each affected property owner within the District a minimum of 45 days prior to the public hearing date as shown in the Notice. The City may also hold community meetings with the property owners to discuss the issues facing the District and to answer property owner questions directly.
After the Notice and assessment ballot are mailed, property owners are given until the close of the public hearing, stated in the Notice, to return their signed and marked assessment ballot. During the public hearing, property owners are given the opportunity to address the City Council and ask questions or voice their concerns. At the public hearing, the returned assessment ballots received prior to the close of the public hearing are tabulated, weighted by the proposed assessment amount on each property, and the results are announced by the City Council.
Article XIII D provides that if, as a result of the assessment ballot proceeding, a majority protest is found to exist, the City Council shall not have the authority to levy and collect the assessments as proposed. A majority protest exists if the assessments represented by ballots submitted in opposition exceed those submitted in favor of the assessment. All returned ballots are tabulated and weighted according to the financial obligation of each parcel.
If there is no majority protest as described above, the City Council may approve the proposed assessments. If there is a majority protest, as described above, the City will not levy and collect any assessments.
2.5 Fiscal Year 2025/26 Assessments
The 2025/26 assessments described in this Annual Report for each District are not proposed to exceed the previously approved maximum assessment range formula that was approved at the time each District was formed.
9.2.b
Packet Pg. 478 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 4
3. ASSESSMENT
3.1 Statutory Considerations
3.1.1 Proposition 218
Proposition 218, the “Right to Vote on Taxes Act” was approved by California voters in 1996, which added Articles XIIIC and XIIID to the California State Constitution. The primary results of Proposition 218 were stricter definitions of assessments, special taxes, fees, and charges, and a general mandate for some type of voter approval for any new or increased tax, assessment, or property-related fee. The Proposition 218 Omnibus Implementation Act (the “Implementation Act”) was approved July 1, 1997. The Implementation Act provided for procedures throughout the notice, protest, and hearing process. It should be noted that this report has been prepared to be consistent with current practices and the California State Constitution.
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts, and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218 requires the Engineer to separate general benefit from special benefit, where only special benefit is assessed.
3.1.2 1982 Act
Pursuant to the 1982 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1982 Act permits the establishment of assessment districts for the purpose of providing certain public services which include the maintenance and operation costs of drainage, flood control street lighting and streets.
Section 54711 of the 1982 Act requires that benefit assessments must be related to the benefit to the parcel. This Section states:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service.” “The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service…”
“The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.”
9.2.b
Packet Pg. 479 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 5
3.2 Special Benefit
The services within each District (which are described in the Description of Services section of this report for each District) are for the benefit of the properties within each District, and as such confer a special and direct benefit to parcels within each District by:
allowing individual parcels to be developed and used to their fullest extent by ensuring adequate drainage and proper control of excess water during periods of rain and vehicular access which is essential to the use, preservation, and protection of those properties, and improving the livability, appearance, and desirability for properties within the boundaries of each District, and
providing for safe vehicular and pedestrian access, proper drainage flow, and erosion protection for properties within each District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within each District.
The above-mentioned items contribute to a specific enhancement of the properties within each District.
Since these improvements were installed and are maintained specifically for the properties within each District; only properties within each District receive a special benefit and are assessed for said maintenance.
3.3 General Benefit
Although the improvements may include public streets and drainage facilities that connect to similar facilities outside each District’s boundaries, the construction, maintenance, and operation of these improvements are only necessary for the development of properties within each District. As such, these improvements were not required nor necessarily desired by any properties or developments outside each District’s boundary and any public access or use of the improvements by others is incidental. Therefore, it has been determined that the ongoing maintenance, servicing, and operation of each District’s improvements provide no measurable general benefit to properties outside each District or to the public at large, but clearly provide distinct and special benefits to properties within each District.
9.2.b
Packet Pg. 480 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 6
4. COUNTRY HOLLOW ESTATES DISTRICT
4.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, storm water management, as well as street maintenance. The service area covers 10.00 acres and contains 63 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
4.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Country Hollow
Category Quantity Rate Description Cost Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 13.00 Annual Electrical Costs for District's Streetlights $750.00
Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs 262.50
Total Streetlighting Costs $1,012.50
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 11.00 $231.00 Labor and Equipment per Basin Every Four Years (11 basins x 231 per hour / 4 years) $635.25
Total Catch Basin Maintenance Costs $635.25
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 197.10 Storm Water Management No. of Lots: 63.00 $6.00 Supplies, Materials, and Labor per Lot 378.00 Total Line Maintenance Costs $575.10
Drainage Maintenance Costs
Sperry-Poppy Drainage Area No. of Lots: 63.00 $18.81 Shared Maintenance Area $0.00 Walnut-Hartley Drainage Area No. of BU: 63.00 $24.78 Shared Maintenance Area 0.00 Total Drainage Maintenance Costs $0.00
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $300.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 1,000.00 Weed Control Services in Basin Semi-Annual Vegetation Management Services 100.00 Motor/SCADA Replacement Semi-Annual Motor and SCADA Replacement Reserves 380.00
Total Lift Station Maintenance Costs $1,780.00
Street Maintenance Costs
9.2.b
Packet Pg. 481 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 7 Category Quantity Rate Description Cost Estimate
Slurry Seal Projects Street Maint. Sq
Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $4,199.95
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $68.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses 15.00
City Staff Costs Staff Costs for Time Spent on District's Administrative Activities 629.99
TOTAL ADMINISTRATION COSTS $712.99
Capital Improvement & Equipment/Vehicle Costs
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $282.87
SCADA Equipment and Software Shared Cost Replacements 226.29 Replacement Truck and Bucket Truck Shared Cost Replacements 451.45 TOTAL CAPITAL IMPROVEMENT COSTS $960.61
TOTAL ESTIMATED COSTS $5,873.55
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00 Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
4.3 Method of Apportionment
The 63 residential units within the Country Hollow Estates District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number of residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
4.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 63 residential units within the Country Hollow Estates District as follows:
DESCRIPTION AMOUNT
Total Estimated Costs $5,873.55
Contribution From Unreserved Fund Balance (1,501.35)
Total Assessment $4,372.20
Total Number of Residential Units 63
Assessment per Residential Unit $69.40
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $69.40
9.2.b
Packet Pg. 482 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 8
4.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Country Hollow Estates
Estimated June
30, 2025 Balance FY 2025/26
Estimated June
30, 2026 Balance
Unreserved Fund Balance $3,957.82 $2,456.47
Revenue $4,372.20
Expenses (Including contributions to reserves) 5,873.55 Contribution From Unreserved Fund Balance (1) (1,501.35) Street Maintenance Reserves 0.00 0.00 0.00
Storm Drainage Reserves 2,121.96 0.00 2,121.96
(1) The FY 2025/26 contribution of $1,501.35 from the Unreserved Fund Balance is the amount needed to cover the difference in expenses and maximum assessment revenue. The contribution brings the Unreserved Fund Balance to 50% of the annual O&M costs of the district (Targeted Unreserved Fund Balance.
4.6 Assessment Diagram
The Assessment Diagram for the Country Hollow Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 483 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 9
5. GOLDEN ESTATES DISTRICT
5.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, as well as street maintenance. The service area covers 42.47 acres and contains 193 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
5.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Golden Estates
Category Quantity Rate Description Cost
Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 33.00 $60.60 Annual Electrical Costs for District's Streetlights $1,994.26 Streetlight Repair Costs (1) 35% of Electrical Costs as Basis for Repair Costs 0.00 Total Streetlighting Costs $1,994.26
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 0.00 $231.00 Labor and Equipment per Basin Every Eight Years $0.00
Total Catch Basin Maintenance Costs $0.00
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 0.00 Storm Water Management No. of Lots: 193.00 $6.00 Supplies, Materials, and Labor per Lot 1,158.00 Total Line Maintenance Costs $1,158.00
Drainage Maintenance Costs
Sperry-Poppy Drainage Area (2) No. of Lots: 193.00 $18.81 Shared Maintenance Area $3,630.13 Walnut-Hartley Drainage Area No. of BU: 193.00 $24.78 Shared Maintenance Area 0.00 Total Drainage Maintenance Costs $3,630.13
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 0.00 Weed Control Services in Basin Semi-Annual Vegetation Management Services 0.00 Motor/SCADA Replacement Semi-Annual Motor and SCADA Replacement Reserves 0.00
Total Lift Station Maintenance Costs $0.00
9.2.b
Packet Pg. 484 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 10 Category Quantity Rate Description Cost Estimate
Street Maintenance Costs
Slurry Seal Projects Street Maint. Sq
Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $6,947.13
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $193.00
City Advertising and Hearing Costs (3) Public Hearing Notice Publishing and Other Associated Expenses 0.00
City Staff Costs (4) Staff Costs for Time Spent on District's Administrative Activities 51.78
TOTAL ADMINISTRATION COSTS $244.78
Capital Improvement & Equipment/Vehicle Costs (5)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $0.00
SCADA Equipment and Software Shared Cost Replacements 0.00 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 0.00
Vegetation Mower and Trailer Shared Cost Replacements 13.47 TOTAL CAPITAL IMPROVEMENT COSTS $13.47
TOTAL ESTIMATED COSTS $7,040.64
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00
Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) Streetlight repair costs removed to accommodate fund balance shortfall. (2) Refer to Appendix A of this Report for analysis of the Drainage Maintenance Costs for the Sperry-Poppy Area. (3) City Advertising and Hearing Costs reduced to accommodate fund balance shortfall. (4) City Staff Costs reduced to accommodate fund balance shortfall. (5) Capital Improvement & Equipment/Vehicle Costs removed to accommodate fund balance shortfall. Vegetation Mower and Trailer share of costs accommodated by maximum assessment.
5.3 Method of Apportionment
The 193 residential units within the Golden Estates District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number of residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
5.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 193 residential units within the Golden Estates District as follows:
9.2.b
Packet Pg. 485 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 11
DESCRIPTION AMOUNT
Total Estimated Costs $7,040.64
Contribution to Unreserved Fund Balance 0.00
Total Assessment $7,040.64
Total Number of Residential Units 193
Assessment per Residential Unit $36.48
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $36.48
5.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Golden Estates
Estimated June
30, 2025 Balance FY 2025/26
Estimated June
30, 2026 Balance
Unreserved Fund Balance $112.97 $112.97
Revenue $7,040.64
Expenses (Including contributions to reserves) 7,040.64 Contribution from Unreserved Fund Balance 0.00
Street Maintenance Reserves 0.00 0.00 0.00
5.6 Assessment Diagram
The Assessment Diagram for the Golden Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 486 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 12
6. KINSHIRE ESTATES DISTRICT
6.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, as well as street maintenance. The service area covers 14.79 acres and contains 68 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
6.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Kinshire Estates
Category Quantity Rate Description Cost Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 13.00 $61.54 Annual Electrical Costs for District's Streetlights $800.00
Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs 280.00
Total Streetlighting Costs $1,080.00
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 0.00 $231.00 Labor and Equipment per Basin Every Eight Years $0.00
Total Catch Basin Maintenance Costs $0.00
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 0.00 Storm Water Management No. of Lots: 68.00 $6.00 Supplies, Materials, and Labor per Lot 408.00 Total Line Maintenance Costs $408.00
Drainage Maintenance Costs
Sperry-Poppy Drainage Area (1) No. of Lots: 68.00 $18.81 Shared Maintenance Area $1,279.01 Walnut-Hartley Drainage Area No. of BU: 68.00 $24.78 Shared Maintenance Area 0.00 Total Drainage Maintenance Costs $1,279.01
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 0.00 Weed Control Services in Basin Semi-Annual Vegetation Management Services 0.00
Motor/SCADA Replacement Semi-Annual Motor and SCADA Replacement Reserves 0.00
Total Lift Station Maintenance Costs $0.00
9.2.b
Packet Pg. 487 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 13 Category Quantity Rate Description Cost Estimate
Street Maintenance Costs
Slurry Seal Projects Street Maint. Sq
Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $2,825.05
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $68.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses 10.00
City Staff Costs Staff Costs for Time Spent on District's Administrative Activities 415.05
TOTAL ADMINISTRATION COSTS $493.05
Capital Improvement & Equipment/Vehicle Costs (2)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $0.00
SCADA Equipment and Software Shared Cost Replacements 0.00 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 0.00
Vegetation Mower and Trailer Shared Cost Replacements 4.73 TOTAL CAPITAL IMPROVEMENT COSTS $4.73
TOTAL ESTIMATED COSTS $3,264.79
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00
Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) Refer to Appendix A of this Report for analysis of the Drainage Maintenance Costs for the Sperry-Poppy Area. (2) One-time costs. Share of Capital Improvement and Equipment/Vehicle Costs removed to accommodate budget shortfall.
Mower and Trailer cost share accommodated by maximum assessment revenues.
6.3 Method of Apportionment
The 68 residential units within the Kinshire Estates District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number of residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
6.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 68 residential units within the Kinshire Estates District as follows:
9.2.b
Packet Pg. 488 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 14
DESCRIPTION AMOUNT
Total Estimated Costs $3,264.79
Contribution from Unreserved Fund Balance (551.59)
Total Assessment $2,713.20
Total Number of Residential Units 68
Assessment per Residential Unit $39.90
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $39.90
6.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Estimated Fiscal Year Ending June 30, 2025 Unreserved Fund Balance $1,086.22 Operating Reserve Contribution – Fiscal Year 2025/26 (551.59) Operating Reserve Collection – Fiscal Year 2025/26 0.00 Estimated Fiscal Year Ending June 30, 2026 Unreserved Fund Balance $534.63
6.6 Assessment Diagram
The Assessment Diagram for the Kinshire Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 489 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 15
7. PATTERSON ESTATES I DISTRICT
7.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, as well as street maintenance. The service area covers 25.00 acres and contains 109 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
7.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Patterson Estates I
Category Quantity Rate Description Cost Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 20.00 $45.00 Annual Electrical Costs for District's Streetlights $900.00
Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs 315.00
Total Streetlighting Costs $1,215.00
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 0.00 $231.00 Labor and Equipment per Basin Every Eight Years $0.00
Total Catch Basin Maintenance Costs $0.00
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 0.00 Storm Water Management No. of Lots: 109.00 $6.00 Supplies, Materials, and Labor per Lot 654.00 Total Line Maintenance Costs $654.00
Drainage Maintenance Costs
Sperry-Poppy Drainage Area No. of Lots: 109.00 $18.81 Shared Maintenance Area $0.00 Walnut-Hartley Drainage Area
(1)
No. of BU: 109.00 $24.78 Shared Maintenance Area 2,700.72 Total Drainage Maintenance Costs $2,700.72
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 0.00
Weed Control Services in Basin Semi-Annual Vegetation Management Services 0.00
Motor/SCADA Replacement Semi-Annual Motor and SCADA
Replacement Reserves 0.00
Total Lift Station Maintenance Costs $0.00
9.2.b
Packet Pg. 490 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 16 Category Quantity Rate Description Cost Estimate
Street Maintenance Costs
Slurry Seal Projects Street Maint. Sq
Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $4,569.72
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $109.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses 15.00
City Staff Costs Staff Costs for Time Spent on District's Administrative Activities 685.46
TOTAL ADMINISTRATION COSTS $809.46
Capital Improvement & Equipment/Vehicle Costs (2)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $0.00
SCADA Equipment and Software Shared Cost Replacements 0.00 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 0.00
Vegetation Mower and Trailer Shared Cost Replacements 105.62 TOTAL CAPITAL IMPROVEMENT COSTS $105.62
TOTAL ESTIMATED COSTS $5,484.80
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00
Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) Refer to Appendix B of this Report for analysis of the Drainage Maintenance Costs for the Walnut-Hartley Area. (2) One-time costs. Share of Capital Improvement and Equipment/Vehicle Costs removed to accommodate budget shortfall.
Mower and Trailer cost share accommodated by maximum assessment revenues.
7.3 Method of Apportionment
The 109 residential units within the Patterson Estates I District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
7.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 109 residential units within the Patterson Estates I District as follows:
9.2.b
Packet Pg. 491 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 17
DESCRIPTION AMOUNT
Total Estimated Costs $5,484.80
Contribution from Unreserved Fund Balance (1,264.32)
Total Assessment $4,220.48
Total Number of Residential Units 109
Assessment per Residential Unit $38.72
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $38.72
7.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Patterson Estates I
Estimated June
30, 2025 Balance FY 2025/26
Estimated June
30, 2026 Balance
Unreserved Fund Balance $2,533.54 $1,269.22
Revenue $4,220.48
Expenses (Including contributions to reserves) 5,484.80 Contribution from Unreserved Fund Balance (1,264.32)
Street Maintenance Reserves 0.00 0.00 0.00
(1) The FY 2025/26 contribution of $1,264.32 from the Unreserved Fund Balance is the amount needed to cover the difference in expenses and maximum assessment revenue.
7.6 Assessment Diagram
The Assessment Diagram for the Patterson I Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 492 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 18
8. PATTERSON ESTATES III DISTRICT
8.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, as well as street maintenance. The service area covers 3.63 acres and contains 18 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
8.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Patterson Estates III
Category Quantity Rate Description Cost
Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 5.00 $24.00 Annual Electrical Costs for District's Streetlights $120.00 Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs 42.00 Total Streetlighting Costs $162.00
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 0.00 $231.00 Labor and Equipment per Basin Every Eight Years $0.00
Total Catch Basin Maintenance Costs $0.00
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 0.00 Storm Water Management No. of Lots: 18.00 $6.00 Supplies, Materials, and Labor per Lot 108.00 Total Line Maintenance Costs $108.00
Drainage Maintenance Costs
Sperry-Poppy Drainage Area No. of Lots: 18.00 $18.81 Shared Maintenance Area $0.00 Walnut-Hartley Drainage Area (1) No. of BU: 18.00 $24.78 Shared Maintenance Area 445.99 Total Drainage Maintenance Costs $445.99
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 0.00 Weed Control Services in Basin Semi-Annual Vegetation Management Services 0.00 Motor/SCADA Replacement Semi-Annual Motor and SCADA Replacement Reserves 0.00
Total Lift Station Maintenance Costs $0.00
9.2.b
Packet Pg. 493 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 19 Category Quantity Rate Description Cost Estimate
Street Maintenance Costs
Slurry Seal Projects Street Maint. Sq
Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $715.99
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $18.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses 5.00
City Staff Costs Staff Costs for Time Spent on District's Administrative Activities 107.40
TOTAL ADMINISTRATION COSTS $130.40
Capital Improvement & Equipment/Vehicle Costs (2)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $80.81
SCADA Equipment and Software Shared Cost Replacements 64.66 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 128.99
Vegetation Mower and Trailer Shared Cost Replacements 18.37 TOTAL CAPITAL IMPROVEMENT COSTS $292.83
TOTAL ESTIMATED COSTS $1,139.22
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00
Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) Refer to Appendix B of this Report for analysis of the Drainage Maintenance Costs for the Walnut-Hartley Area. (2) One-time costs.
8.3 Method of Apportionment
The 18 residential units within the Patterson Estates III District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
8.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 18 residential units within the Patterson Estates III District as follows:
9.2.b
Packet Pg. 494 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 20
DESCRIPTION AMOUNT
Total Estimated Costs $1,139.22
Contribution from Street Maintenance Reserves (447.66)
Total Assessment $691.56
Total Number of Residential Units 18
Assessment per Residential Unit $38.42
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $38.42
8.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Patterson Estates III
Estimated June 30,
2025 Balance FY 2025/26
Estimated June
30, 2026 Balance
Unreserved Fund Balance (1) $423.20 $423.20
Revenue $691.56
Expenses (Including contributions to reserves) 1,139.22 Unreserved Fund Balance 0.00
Contribution From Street Maintenance
Reserves (2) 3,040.88 (447.66) 2,593.22
(1) The FY 2025/26 Unreserved Fund Balance is equal to 50% of the annual O&M costs of the district (Targeted Unreserved Fund Balance).
(2) The FY 2025/26 contribution from the Street Maintenance Reserves in the amount of $447.66 is the difference in estimated expenses and maximum assessment revenue.
8.6 Assessment Diagram
The Assessment Diagram for the Patterson III Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 495 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 21
9. PATTERSON ESTATES IV DISTRICT
9.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, as well as street maintenance. The service area covers 34.23 acres and contains 158 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
9.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Patterson Estates IV
Category Quantity Rate Description Cost Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 25.00 $74.00 Annual Electrical Costs for District's Streetlights $1,850.00
Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs 647.50
Total Streetlighting Costs $2,497.50
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 0.00 $231.00 Labor and Equipment per Basin Every Eight Years $0.00
Total Catch Basin Maintenance Costs $0.00
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 0.00 Storm Water Management No. of Lots: 158.00 $6.00 Supplies, Materials, and Labor per Lot 948.00 Total Line Maintenance Costs $948.00
Drainage Maintenance Costs
Sperry-Poppy Drainage Area No. of Lots: 158.00 $18.81 Shared Maintenance Area $0.00 Walnut-Hartley Drainage Area (1) No. of BUs: 158.00 $24.78 Shared Maintenance Area 3,914.81 Total Drainage Maintenance Costs $3,914.81
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 0.00
Weed Control Services in Basin Semi-Annual Vegetation Management Services 0.00
Motor/SCADA Replacement Semi-Annual Motor and SCADA
Replacement Reserves 0.00
Total Lift Station Maintenance Costs $0.00
9.2.b
Packet Pg. 496 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 22 Category Quantity Rate Description Cost Estimate
Street Maintenance Costs
Slurry Seal Projects Street Maint.
Sq Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $7,360.31
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $158.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses 15.00
City Staff Costs (1) Staff Costs for Time Spent on District's Administrative Activities 1,104.05
TOTAL ADMINISTRATION COSTS $1,277.05
Capital Improvement & Equipment/Vehicle Costs (2)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $0.00
SCADA Equipment and Software Shared Cost Replacements 0.00 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 0.00
Vegetation Mower and Trailer Shared Cost Replacements 156.13 TOTAL CAPITAL IMPROVEMENT COSTS $156.13
TOTAL ESTIMATED COSTS $8,793.48
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00
Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) Refer to Appendix B of this Report for analysis of the Drainage Maintenance Costs for the Walnut-Hartley Area. (2) One-time costs. Share of Capital Improvement and Equipment/Vehicle Costs removed to accommodate budget shortfall.
Mower and Trailer cost share accommodated by maximum assessment revenues.
9.3 Method of Apportionment
The 158 residential units within the Patterson Estates IV District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
9.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 158 residential units within the Patterson Estates IV District as follows:
9.2.b
Packet Pg. 497 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 23
DESCRIPTION AMOUNT
Total Estimated Costs $8,793.48
Contribution from Unreserved Fund Balance (3,108.64)
Total Assessment $5,684.84
Total Number of Residential Units 158
Assessment per Residential Unit $35.98
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $35.98
9.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Estimated Fiscal Year Ending June 30, 2025 Unreserved Fund Balance $3,891.63 Operating Reserve Contribution – Fiscal Year 2025/26 (3,108.64) Operating Reserve Collection – Fiscal Year 2025/26 0.00 Estimated Fiscal Year Ending June 30, 2026 Unreserved Fund Balance $782.99
9.6 Assessment Diagram
The Assessment Diagram for the Patterson IV Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 498 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 24
10. SHIREPARK ESTATES DISTRICT
10.1 Description of Services
Authorized services included the maintenance and operation of streetlights and storm drainage facilities, as well as street maintenance. The service area covers 34.00 acres and contains 166 assessable singlefamily residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
10.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Shirepark Estates
Category Quantity Rate Description Cost Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 30.00 $66.67 Annual Electrical Costs for District's Streetlights $2,000.00
Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs $700.00
Total Streetlighting Costs $2,700.00
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 0.00 $231.00 Labor and Equipment per Basin Every Eight Years $0.00
Total Catch Basin Maintenance Costs $0.00
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years $0.00 Storm Water Management No. of Lots: 166.00 $6.00 Supplies, Materials, and Labor per Lot $996.00 Total Line Maintenance Costs $996.00
Drainage Maintenance Costs
Sperry-Poppy Drainage Area (1) No. of Lots: 166.00 $18.81 Shared Maintenance Area $3,122.29 Walnut-Hartley Drainage Area No. of BUs: 166.00 $24.78 Shared Maintenance Area $0.00 Total Drainage Maintenance Costs $3,122.29
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs $0.00
Weed Control Services in Basin Semi-Annual Vegetation Management Services $0.00
Motor/SCADA Replacement Semi-Annual Motor and SCADA Replacement Reserves $0.00
Total Lift Station Maintenance Costs $0.00
9.2.b
Packet Pg. 499 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 25 Category Quantity Rate Description Cost Estimate
Street Maintenance Costs
Slurry Seal Projects Street Maint.
Sq Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $6,818.29
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $166.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses $15.00
City Staff Costs Staff Costs for Time Spent on District's Administrative Activities $1,022.74
TOTAL ADMINISTRATION COSTS $1,203.74
Capital Improvement & Equipment/Vehicle Costs (2)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $0.00
SCADA Equipment and Software Shared Cost Replacements 0.00 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 0.00
Vegetation Mower and Trailer Shared Cost Replacements 11.65 TOTAL CAPITAL IMPROVEMENT COSTS $11.65
TOTAL ESTIMATED COSTS $8,033.67
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00
Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) Refer to Appendix A of this Report for analysis of the Drainage Maintenance Costs for the Sperry-Poppy Area. (2) One-time costs. Share of Capital Improvement and Equipment/Vehicle Costs removed to accommodate budget shortfall.
Mower and Trailer cost share accommodated by maximum assessment revenues.
10.3 Method of Apportionment
The 166 residential units within the Shirepark Estates District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
10.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 166 residential units within the Shirepark Estates District as follows:
9.2.b
Packet Pg. 500 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 26
DESCRIPTION AMOUNT
Total Estimated Costs $8,033.67
Contribution from Unreserved Fund Balance (1,811.99)
Total Assessment $6,221.68
Total Number of Residential Units 166
Assessment per Residential Unit $37.48
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $37.48
10.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Shirepark Estates
Estimated June
30, 2025 Balance FY 2025/26
Estimated June
30, 2026 Balance
Unreserved Fund Balance $2,714.74 $902.75
Revenue $6,221.68
Expenses (Including contributions to reserves) 8,033.67 Contribution From Unreserved Fund Balance (1) (1,811.99) Street Maintenance Reserves 0.00 0.00 0.00
(1) The FY 2025/26 contribution from the Unreserved Fund balance in the amount of $1,811.99 is the estimated amount of the assessment levy short of the estimated annual costs.
10.6 Assessment Diagram
The Assessment Diagram for the Shirepark Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 501 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 27
11. SPRINGSHIRE ESTATES DISTRICT
11.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, as well as street maintenance. The service area covers 7.95 acres and contains 38 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
11.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Springshire Estates
Category Quantity Rate Description Cost Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 5.00 $57.00 Annual Electrical Costs for District's Streetlights $285.00 Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs 99.74 Total Streetlighting Costs $384.74
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 0.00 $231.00 Labor and Equipment per Basin Every Eight Years $0.00 Total Catch Basin Maintenance Costs $0.00
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 0.00 Storm Water Management No. of Lots: 38.00 $6.00 Supplies, Materials, and Labor per Lot 228.00 Total Line Maintenance Costs $228.00
Drainage Maintenance Costs
Sperry-Poppy Drainage Area (1) No. of Lots: 38.00 $18.81 Shared Maintenance Area $714.74 Walnut-Hartley Drainage Area No. of BUs: 38.00 $24.78 Shared Maintenance Area 0.00 Total Drainage Maintenance Costs $714.74
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 0.00 Weed Control Services in Basin Semi-Annual Vegetation Management Services 0.00 Motor/SCADA Replacement Semi-Annual Motor and SCADA Replacement Reserves 0.00
Total Lift Station Maintenance Costs $0.00
Street Maintenance Costs
Slurry Seal Projects Street Maint. Sq
Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00
9.2.b
Packet Pg. 502 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 28 Category Quantity Rate Description Cost Estimate
Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $1,327.49
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $38.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses 5.00
City Staff Costs Staff Costs for Time Spent on District's Administrative Activities 199.12
TOTAL ADMINISTRATION COSTS $242.12
Capital Improvement & Equipment/Vehicle Costs (2)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $170.62
SCADA Equipment and Software Shared Cost Replacements 136.49 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 272.31
Vegetation Mower and Trailer Shared Cost Replacements 2.55 TOTAL CAPITAL IMPROVEMENT COSTS $581.97
TOTAL ESTIMATED COSTS $2,151.58
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00 Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) Refer to Appendix A of this Report for analysis of the Drainage Maintenance Costs for the Sperry-Poppy Area. (2) One-time costs.
11.3 Method of Apportionment
The 38 residential units within the Springshire Estates District receive equal special benefit from the services provided. In order to determine the assessment per unit, the total estimated costs are divided by the total number residential units, as follows:
Total Estimated Costs / Total Number of Residential Units = Assessment per Unit
11.4 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown within Appendix C of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
Assessments for Fiscal Year 2025/26 are to be levied upon the 38 residential units within the Springshire Estates District as follows:
9.2.b
Packet Pg. 503 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 29
DESCRIPTION AMOUNT
Total Estimated Costs $2,151.58
Contribution From Street Maintenance Reserves (781.30)
Total Assessment $1,370.28
Total Number of Residential Units 38
Assessment per Residential Unit $36.06
Fiscal Year 2025/26 Max. Assessment Per Residential Unit $36.06
11.5 Fund Balance
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Springshire Estates
Estimated June
30, 2025 Balance FY 2025/26
Estimated June
30, 2026 Balance
Unreserved Fund Balance $1,069.15 $287.85
Revenue $1,370.28
Expenses (Including contributions to reserves) 2,151.58 Contribution From Unreserved Fund Balance (1) (781.30)
Street Maintenance Reserves 0.00 0.00 0.00
(1) The FY 2025/26 Contribution from the Unreserved Fund Balance in the amount of $781.30 is the estimated amount of the assessment levy short of the estimated annual costs.
11.6 Assessment Diagram
The Assessment Diagram for the Springshire Estates District has been submitted to the City Clerk in the format required under the provisions of the 1982 Act and is made part of this report as an attachment in Appendix D. The lines and dimensions shown on the maps of the Stanislaus County Assessor for the current year are incorporated by reference herein and made part of this report.
9.2.b
Packet Pg. 504 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 30
12. WALNUT SQUARE DISTRICT
12.1 Description of Services
Authorized services include the maintenance and operation of streetlights and storm drainage facilities, storm water management, as well as street maintenance. The service area covers 11.16 acres and contains 67 assessable single-family residential parcels.
Reference is made to the plans and specifications for the maintenance and operation of the services, which are on file with the City.
12.2 Estimate of Costs
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
Walnut Square
Category Quantity Rate Description Cost Estimate
Streetlighting Costs
Streetlight Electrical Costs No. of Lamps: 11.00 $85.00 Annual Electrical Costs for District's Streetlights $935.00
Streetlight Repair Costs 35% of Electrical Costs as Basis for Repair Costs 327.25
Total Streetlighting Costs $1,262.25
Catch Basin Maintenance Costs
Catch Basin Cleaning No. of Basins: 6.00 $231.00 Labor and Equipment per Basin Every Four Years (6 basins X $231 / 4 Years) $346.50
Total Catch Basin Maintenance Costs $346.50
Line Maintenance Costs
Line Maintenance Costs L.F. of Pipeline: 0.00 $1.20 Lines Cleaned Every Eight Years $0.00 Line Maintenance Costs
(Subdivision to Salado Creek) $197.10 Flat Rate per Year. Lines Cleaned Every Eight Years 197.10 Storm Water Management No. of Lots: 67.00 $6.00 Supplies, Materials, and Labor per Lot 402.00 Total Line Maintenance Costs $599.10
Drainage Maintenance Costs
Sperry-Poppy Drainage Area No. of Lots: 67.00 $18.81 Shared Maintenance Area $0.00 Walnut-Hartley Drainage Area No. of BUs: 67.00 $24.78 Shared Maintenance Area 0.00 Total Drainage Maintenance Costs $0.00
Lift Station Costs
Electricity Annual Electric Costs for Lift Station $0.00 Maintenance & Repairs Annual Anticipated Maintenance and Repairs 250.00 Weed Control Services in Basin Semi-Annual Vegetation Management Services 0.00
Motor/SCADA Replacement Semi-Annual Motor and SCADA Replacement Reserves 0.00
Total Lift Station Maintenance Costs $250.00
9.2.b
Packet Pg. 505 Attachment: Patterson FY 25-26 BAD Amended and Restated Engineer Report (PH) (Public Hearing & Approval of Resolutions ordering Levy City of Patterson
Fiscal Year 2025/26 Amended and Restated Annual Report – Benefit Assessment Districts 31 Category Quantity Rate Description Cost Estimate
Street Maintenance Costs
Slurry Seal Projects Street Maint.
Sq Ft: 0.00 $0.38 Collection for Sixth-Year Slurry Seal $0.00 Total Street Maintenance Costs $0.00
TOTAL MAINTENANCE COSTS $2,654.95
Administration Costs
Consulting Annual Budget and Levy Preparation and
Consulting Services $67.00
City Advertising and Hearing Costs Public Hearing Notice Publishing and Other Associated Expenses 5.00
City Staff Costs Staff Costs for Time Spent on District's Administrative Activities 398.25
TOTAL ADMINISTRATION COSTS $470.25
Capital Improvement & Equipment/Vehicle Costs (1)
Decorative Streetlight Stock and
RetroReflective Street Signs
One-Time Replacements $300.83
SCADA Equipment and Software Shared Cost Replacements 240.66 Bucket Truck and Standard Pickup
Truck
Shared Cost Replacements 480.11
TOTAL CAPITAL IMPROVEMENT COSTS $1,021.60
TOTAL ESTIMATED COSTS $4,146.80
FY 25/26 Installment Reserve Collections
Street Maintenance Reserves Reserves for Future Street Maintenance Projects $0.00
Storm Drainage Reserves Reserves for Future Storm Drainage Maintenance Projects 0.00
INSTALLMENT RESERVE COLLECTION $0.00
(1) One-time costs.