City of Patterson
Fiscal Year 2025-2026 Annual Budget
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
City Council
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 3 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 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 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 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 Introduction
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 8 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 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
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 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
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
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 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 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 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 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 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 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
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 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 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 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 Organizational Structure
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 25 Account Number Description
Account Number Description
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 26 Account Number Description
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 27 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Personnel Changes
Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 42 Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 43 Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 44 Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 45 Personnel Changes
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 46 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Fire Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 62 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 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 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 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 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 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 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 Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 70 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 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 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 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 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 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 Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 77 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 Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 79 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 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 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 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 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 Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 85 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 Public Works Department
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 87 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Fiscal Services $102,413 0.28%
Overtime - Strike Team $100,000 0.28%
Legal Svcs-Gen Litigation $100,000 0.28%
Telephone $99,395 0.27%
Memberships & Subscriptions $95,093 0.26%
General Contract Services - HR $92,558 0.26%
Facility Maintenance $83,446 0.23%
Overtime - Training $82,000 0.23%
Post Retirement Medical Insur. $80,052 0.22%
City Promotion $80,000 0.22%
Fire Truck Lease Principle Pmt $78,224 0.22%
Sales Tax County Allocation $71,513 0.20%
Uniforms $64,100 0.18%
Rents & Leases - Equipment $62,900 0.17%
Utilities - Lights $62,000 0.17%
Chemicals $60,170 0.17%
Signallight Maintenance $60,000 0.17%
Salaries & Wage PT Mowing Svc $60,000 0.17%
Legal Svcs-HR $60,000 0.17%
Recruitment $60,000 0.17%
Advertising $59,941 0.17%
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 Technical Services $18,563 0.05%
Streetlight Maintenance $18,000 0.05%
Postage $17,100 0.05%
Machinery & Equipment Expense $16,275 0.04%
Vandalism & Unexpected Repairs $15,880 0.04%
Farm to Fork $15,000 0.04%
StanCo DEA $15,000 0.04%
Abandoned Vehicle Costs $15,000 0.04%
Workers Compensation $14,799 0.04%
Departmental Supplies - HR $14,700 0.04%
Youth Soccer $14,695 0.04%
Utilities - Traffic Signals $14,000 0.04%
Equipment Maintenance $13,500 0.04%
Uniform Allowance $12,942 0.04%
Deparmental Supplies-Programs $12,812 0.04%
Community Risk Reduction $12,200 0.03%
Rec Ware/Credit Card Fee $11,400 0.03%
Overtime - Special Operations $10,725 0.03%
Supplies - Graffiti Program $10,500 0.03%
Concession Stand $10,000 0.03%
Contract Programs $10,000 0.03%
Tiny Tots Program $8,815 0.02%
ALS Paramedic Program $8,441 0.02%
Travel & Meetings $8,287 0.02%
New Programs $8,000 0.02%
Weed Abatement Expense $8,000 0.02%
Legal Services $8,000 0.02%
Permits & Fees $7,300 0.02%
Patterson Youth Basketball $6,070 0.02%
Auto Allowance $6,000 0.02%
Building Maintenance (CtrBldg) $5,000 0.01%
Health & Wellness Program $5,000 0.01%
Vehicle & Equip Maintenance $4,000 0.01%
Special Events $4,000 0.01%
Office Equipment $4,000 0.01%
Unemployment Insurance $3,788 0.01%
Swim Team Expenses $3,350 0.01%
Scavenger Hunt (March) $3,000 0.01%
Letters for Santa (Dec) $3,000 0.01%
Halloween Event (Oct) $3,000 0.01%
Red Cross Classes $3,000 0.01%
Computers $3,000 0.01%
Miscellaneous Expense $3,000 0.01%
Teen Hero/Jr Giant $2,990 0.01%
Adult Programs $2,800 0.01%
Youth Flag Football $2,640 0.01%
Tourism $2,500 0.01%
Community Out Reach Program $2,200 0.01%
Skate the Lot (June) $2,000 0.01%
Training & Travel-Planning Com $2,000 0.01%
Tuition Reimbursement $2,000 0.01%
Mailing / Postage $1,500 0.00%
Senior Meal Program $1,000 0.00%
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 111 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 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 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 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 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 Available Fund Balance
General Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 117 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Available Budgetable Fund Balance
Garbage Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 136 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 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 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 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 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 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 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 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 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 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 Available Budgetable Fund Balance
Sewer Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 147 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 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 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 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 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 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 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 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 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 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 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 Available Budgetable Fund Balance
Water Enterprise Fund
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 159 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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
$150K
Expenditures by Account Summary
3.3K
Expenditures by Account
Other Special Revenue Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 196 Fund Balance
Fund Balance Projections
Housing Program HUD Home CDBG Home Ownership Program
Beautification Committee Neighborhood Stabilization Program (NSP) Asset Forfeiture Heartland Ranch Infrastructure Federal Housing and Urban Development Grant (HUD)
Fund Balance FY 2025 FY 2026 FY 2025 vs. FY 2026 ($ 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 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 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 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 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 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 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 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 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
$100M
Financial Summary
Custodial Funds
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 205 Fund Balance FY 2025 FY 2026
FY 2025 vs. FY 2026 ($
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 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 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 Major Capital Improvement Program
Summary
One Year Plan
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 209 One Year Plan
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 210 One Year Plan
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 211 Appendix
Appendix
City of Patterson Fiscal Year 2025-2026 Annual Budget | Patterson Page 212 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 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 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 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 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 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 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
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