Agenda packet — Pico Rivera City Council, June 10, 2025 (part 1 of 4)

*Commissioners receive a $30.00 stipend per each meeting held and attended. .

Tuesday, June 10, 2025
Regular Meeting 6:00 p.m.

Council Chamber
6615 Passons Boulevard
Next Resolution No. 7415
Next Ordinance No. 1200
Next Agreement No. 25-2458
Successor Agency to PRRA
Next Resolution No. SA-25-32
Next Ordinance No. SA-01
Next Agreement No. S25-006
Housing Assistance Agency
Next Resolution No. HA-111
Next Ordinance No. HA-16
Water Authority
Next Resolution No. WA-25-37
Next Ordinance No. WA-25-01
Next Agreement No. WA-25-79
Public Financing Authority
Next Resolution No. PFA-25-13
ROLL CALL:

Mayor/Chairman/President:

John R. Garcia
Mayor Pro Tempore/Vice Chairman/Vice President:

Gustavo V. Camacho
Councilmembers/Directors/Commissioners:

Andrew C. Lara
Erik Lutz
Dr. Monica Sanchez
INVOCATION:

PLEDGE OF ALLEGIANCE:

COMMISSIONERS SCHEDULED TO BE PRESENT:

Tommy Elisaldez, Planning Commission
Paul Camacho, Veterans Commission
SPECIAL PRESENTATION:
• Certificate of Recognition – Mr. Baby California 2025 • Certificate of Recognition – Pico Rivera Dons Football Team and Cheer Squad • Certificate of Recognition – Wendell Cook

PLEASE TURN OFF OR SILENCE CELL PHONES WHILE MEETING IS IN SESSION

AND PLEASE REFRAIN FROM TEXTING DURING THE MEETING
**Any invocation that may be offered before the official start of the Council meeting shall be the voluntary offering of a private citizen, to and for the benefit of the Council. The views or beliefs expressed by the invocation speaker have not been previously reviewed or approved by the Council, and the Council does not endorse the religious beliefs or views of this, or any other invocation speaker.
**************************************************************************************************** In compliance with the Americans with Disabilities Act of 1990, the City of Pico Rivera is committed to providing reasonable accommodations for a person with a disability. Please call the City Clerk’s office at (562) 801-4389, if special accommodations are necessary and/or if information is needed in an alternative format. Special requests must be made in a reasonable amount of time in order that accommodations can be arranged (within 24 to 48 hours’ notice).

Meeting jointly and regularly with the Pico Rivera Successor Agency to the Pico Rivera Redevelopment Agency (as needed); Pico Rivera *Housing Assistance Agency (as needed); Pico Rivera Water Authority (as needed); and Public Financing Authority (as needed) 6-10-2025 Agenda City Council

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PUBLIC HEARING:

City Council:

1. Public Hearing – Fiscal Year 2025-27 Preliminary (Proposed) Budget.(700) a) Open public hearing
b) Memo from City Manager
c) Written Communications
d) Oral Communications
e) Close public hearing
f) Recommendation:

1. Conduct a public hearing for the fiscal year (FY) 2025-27 Preliminary (Proposed) Budget;

2. Receive and file the FY 2025-27 Preliminary (Proposed) Budget and provide directions to staff; and

3. Approve a re-appropriation of $214,517 for the renovation of the Innovation, Design, Empowerment, and Action (IDEA) Lab to the General Fund assigned fund balance.

2. Public Hearing – Resolutions Related to the Landscape and Lighting Assessment District No. 1 for Fiscal Year 2025-26. (700) a) Open public hearing
b) Memo from City Manager
c) Written Communications
d) Oral Communications
e) Close public hearing
f) Recommendation:

1. Conduct a public hearing;

2. Approve a resolution ratifying the Engineer’s Annual Levy Report for the Pico Rivera Landscape and Lighting Assessment District No. 1 for fiscal year (FY) 2025-26; and

3. Approve a resolution ordering the collection of assessments within the Pico Rivera Landscape and Lighting Assessment District No. 1 for FY 2025-26 pursuant to the Landscaping and Lighting Act of 1972.

Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PICO RIVERA, CALIFORNIA, APPROVING THE ENGINEER’S REPORT FOR THE FISCAL YEAR 2025-2026 LEVY AND COLLECTION

OF ASSESSMENTS WITHIN THE PICO RIVERA LANDSCAPE AND
LIGHTING ASSESSMENT DISTRICT NO. 1
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF PICO RIVERA, CALIFORNIA, ORDERING THE COLLECTION OF

ASSESSMENTS WITHIN THE PICO RIVERA LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1, FISCAL YEAR 2025-26

3. Public Hearing – Resolutions Related to the Paramount/Mines Landscape Maintenance Assessment District for Fiscal Year 2025-26. (700) a) Open public hearing
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b) Memo from City Manager
c) Written Communications
d) Oral Communications
e) Close public hearing
f) Recommendation:

1. Conduct a public hearing;

2. Approve a resolution ratifying the Engineer’s Annual Levy Report for the Paramount/Mines Landscape Maintenance Assessment District for fiscal year (FY) 2025-26; and

3. Approve a resolution confirming the Diagram and Assessment and ordering the Levy of the FY 2025-26 Assessment for the Paramount/Mines Landscape Maintenance Assessment District pursuant to the Landscaping and Lighting Act of 1972.

Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PICO RIVERA, CALIFORNIA, APPROVING THE ENGINEER’S REPORT FOR THE FISCAL YEAR 2025-26 LEVY AND COLLECTION OF

ASSESSMENTS WITHIN THE PARAMOUNT/MINES LANDSCAPE

MAINTENANCE ASSESSMENT DISTRICT PURSUANT TO THE
LANDSCAPING AND LIGHTING ACT OF 1972
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF PICO RIVERA, CALIFORNIA, CONFIRMING THE DIAGRAM AND
ASSESSMENT, AND LEVYING THE FISCAL YEAR 2025-26 ASSESSMENT

FOR THE PICO RIVERA PARAMOUNT/MINES LANDSCAPE

MAINTENANCE ASSESSMENT DISTRICT PURSUANT TO THE
LANDSCAPING AND LIGHTING ACT OF 1972
PUBLIC COMMENTS:

IF YOU WOULD LIKE TO COMMENT ON ANY LISTED AGENDA ITEMS OR NONAGENDA ITEMS, PLEASE FILL OUT A GREEN PUBLIC COMMENT REQUEST FORM

AND PROVIDE IT TO THE STAFF MEMBER AT THE BACK TABLE BEFORE THE MEETING STARTS.

When you are called to speak, please come forward and state your name and city of residency for the record. You have three (3) minutes to make your remarks. In accordance with Government Code Section 54954.2, members of the City Council may only: 1) respond briefly to statements made or questions posed by the public; 2) ask a question for clarification; 3) provide a reference to staff or other resources for factual information; 4) request staff to report to the City Council at a subsequent meeting concerning any matter raised by the public; and 5) direct staff to place a matter of business on a future agenda.

City Council members cannot comment on items that are not listed on a posted agenda.

CONSENT CALENDAR ITEMS:

All items listed on the Consent Calendar may be acted on by a single motion without separate discussion. Any motion relating to a Resolution or Ordinance shall also waive the reading of the titles in full and include its adoption as appropriate. If discussion or 6-10-2025 Agenda City Council

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separate vote on any item is desired by a Councilmember or staff, that item may be pulled from the Consent Calendar for separate consideration.

CONSENT CALENDAR:

City Council:

4. Minutes:
• City Council regular meeting May 27, 2025
Recommendation: Approve

5. 17th Warrant Register of the 2024-2025 Fiscal Year. (700) Check Numbers: 297684-297790
Special Check Numbers: 15565
Recommendation: Approve

6. Second Reading and Adoption of Ordinance No. 1197 Zone Reclassification No. 329 Amending the Zoning Map Designation of 31 Parcels. (1300) Recommendation:

1. Adopt Ordinance No. 1197 approving Zone Reclassification No. 329 amending the zoning designation of 31 parcels as described in Attachment “A”; and

2. Find the ordinance exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15060(c)(2) and 15061(b)(3).

Ordinance No. 1197 AN ORDINANCE OF THE CITY COUNCIL OF THE

CITY OF PICO RIVERA, CALIFORNIA, APPROVING A ZONE
RECLASSIFICATION AMENDING THE ZONING DESIGNATION OF 31
PARCELS AS DESCRIBED IN ATTACHMENT “A” AND DESIGNATED
HEREIN AS ZONE RECLASSIFICATION NO. 329 (SECOND READING

AND ADOPTION)

7. Approval and Adoption of the Fiscal Year 2025-26 GANN Appropriations Limit. (700)
Recommendation:

1. Approve a resolution adopting the fiscal year (FY) 2025-26 GANN Appropriations Limit.

Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF PICO RIVERA, CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025-26

8. On-Call Panel for Lobbying, Advocacy and Grant Support Services. (500) Recommendation:

1. Authorize the City Manager to amend, as needed, the professional service agreements with Actum, LLC, Kiley & Associates, MNS Engineering, Ollin Strategies, Thorn Run Partners, and Townsend Public Affairs for on-call lobbying, advocacy and grant support services. The cumulative total of all 6-10-2025 Agenda City Council

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agreements may be increased by up to $350,000, for a revised not-toexceed amount of $600,000, to support task-specific projects assigned through the panel of on-call consultants.

9. Amendment No. 1 to Professional Services Agreement No. 24-2409 with IMEG Consultants, Corp. for the Heating, Ventilation, and Air Conditioning at Rivera Park and Pico Park Gymnasiums Project-CIP No. 50069. (500) Recommendation:

1. Approve Amendment No. 1 to Professional Services Agreement No. 24- 2409 with IMEG Consultants Corp. (IMEG) for an additional amount of $43,325, increasing the total contract amount not-to-exceed $182,700 to provide design services for the Heating, Ventilation, and Air Conditioning (HVAC) at Rivera Park and Pico Park Gymnasiums, CIP No. 50069 Project (Project);

2. Authorize the City Manager or his designee to execute Amendment No. 1 in a form approved by the City Attorney; and

3. Authorize the City Manager or his designee to process change orders, as needed, in an amount not-to-exceed of $27,405 (approximately 15% of the total contract amount) for unforeseen design and technical constructionsupport contingency.

Agreement No. 24-2409-1

10. Amendment No. 1 to Agreement No. 24-2347 with Avant-Garde, Inc., for Administration of the Community Development Block Grant and Covid Fund Program. (500)
Recommendation:

1. Approve Amendment No. 1 to Agreement No. 24-2347 with Avant-Garde, Inc., in the amount of $124,054 for a total not-to-exceed amount of $250,954 to provide administration services for the Community Development Block Grant (CDBG) and Covid (CV) Fund Program; and

2. Authorize the City Manager to execute Amendment No.1 in a form approved by the City Attorney.

Agreement No. 24-2347-1

11. Amendment No. 4 to Agreement No. 23-2248 with SoundThinking, Inc. for Shotspotter Gunshot Detection, Location and Forensic System. (500) Recommendation:

1. Approve Amendment No. 4 to Agreement No. 23-2248 with SoundThinking, Inc. to expand the coverage area of the ShotSpotter Gunshot detection, location, and forensics system by an additional 0.75 square miles through September 24, 2027; and

2. Authorize the City Manager to execute Amendment No. 4 in a form approved by the City Attorney.

Agreement No. 23-2248-4
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12. Approve Amendment No. 4 to Agreement No. 21-2018 with West Coast Arborists, Inc. for Tree Maintenance Services. (500)
Recommendation:

1. Approve Amendment No. 4 to Agreement No. 21-2018 with West Coast Arborists Inc. to cover the cost of $45,000 for emergency tree removal services and to exercise the second of two (2) one-year option extensions for tree maintenance services for an annual amount of $455,000 for FY 2025-26, for a total not-to-exceed contract amount of $500,000;

2. Approve the appropriation and payment of $45,000 in Landscape and Lighting Assessment District Funds (Fund 230) to Account No. 230.40.4030-54500, for emergency tree removal services in fiscal year (FY) 2024-25; and

3. Authorize the City Manager to execute Amendment No. 4 in a form approved by the City Attorney.

Agreement No. 21-2018-4

13. Procurement of One Electric Vehicle for Public Works Department. (700) Recommendation:

1. Authorize the purchase of one (1) 2025 Ford F-150 Lightning Super Crew Pro- Series fully electric vehicle in the amount of $55,000;

2. Appropriate $55,000 in Air Quality Funds (Fund 200) to Account No. 200.40.4033.57310 for the vehicle purchase;

3. Authorize the City Manager, or his designee, to execute all agreements necessary to facilitate the purchase of one (1) electric vehicle; and

4. Authorize the City Manager, or his designee, to execute all agreements necessary to facilitate the sale or disposal of the Vehicle Unit No. 109.

14. Cancellation of Regular City Council Meetings of August 12, 2025, and August 26, 2025. (100)
Recommendation:

1. Approve the cancellation of the August 12, 2025 and August 26, 2025 City Council Regular meetings; and

2. Direct the City Clerk to post a Notice of Cancellation for both meetings.

Water Authority:

15. Minutes:
• Water Authority regular meeting May 13, 2025
Recommendation: Receive and File

16. Amendment No. 4 to Professional Services Agreement No. 23-71 with Tetra Tech, Inc. for the Water Main Replacement Project – CIP No. 50078. (500) Recommendation:

1. Approve Amendment No. 4 to Agreement No. 23-71, in a form approved by the General Counsel and authorize the Executive Director to execute Amendment No. 4 for a not-to-exceed amount of $13,100;

2. Authorize the Executive Director to execute Amendment No. 4 in a form approved by the General Counsel; and
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3. Authorize the Executive Director to process change orders, as needed, for an additional amount of $27,000 revised total contingency not-to-exceed $45,000 (approximately 25% of the total contract amount) for design and technical construction-support contingency.

Agreement No. 23-71-4

17. Notice of Completion and Change Order No. 3 for Per- and Polyfluoroalkyl Substances (PFAS) Treatment System Project-CIP No. 50042. (500) Recommendation:

1. Amend fiscal year (FY) 2024-25 Pico Rivera Water Authority (PRWA) Budget by appropriating $58,657 from the Water Authority Reserve Fund (Fund No. 550) to CIP No. 50042, Account No. 550.70.7340.54500- CIP50042;

2. Approve Change Order No. 3 for the PFAS Treatment System Project, CIP No. 50042 (Project), in the amount of $58,657, for a final construction contract amount of $5,000,642;

3. Accept the work as completed for the Project constructed by Metro Builders and Engineers Group, LTD. (Metro) and authorize the City Clerk to file the Notice of Completion with the Los Angeles County Registrar-Recorder; and

4. Authorize the City Manager or his designee to execute Change Order No. 3 and to release the retention payment to Metro following the mandatory waiting period from the date the Notice of Completion is recorded.

CONSENT CALENDAR ITEMS PULLED FOR FURTHER DISCUSSION
REGULAR AGENDA: None

CITY MANAGER/STAFF REPORTS
GOOD OF THE ORDER (INTERGOVERNMENTAL AGENCY MEETINGS, AB 1234

REPORTS, NEW BUSINESS, OLD BUSINESS)
CLOSED SESSION:
a. PUBLIC EMPLOYEE EVALUATION
Pursuant to Government Code Section 54957(b)(1)
Title: City Manager
ADJOURNMENT:

AFFIDAVIT OF POSTING
I, Cynthia Ayala, City Clerk, for the City of Pico Rivera, DO HEREBY CERTIFY, under penalty of perjury under the laws of the State of California, that the foregoing notice was posted at the Pico Rivera City Hall bulletin board, Pico Rivera website www.picorivera.org, Pico Rivera Post Office and Parks: Smith, Pico and Rivera which are available for the public to view on this 5th, day of June 2025.
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Dated this 5th, day of June 2025
Cynthia Ayala, CMC
City Clerk
SB343 NOTICE
In compliance with and pursuant to the provisions of SB343 any public writing distributed by the City Clerk to at least a majority of the City Council Members regarding any item on this regular meeting agenda will be available on the City’s website.

STATEMENT REGARDING DECORUM AT CITY COUNCIL MEETINGS
If you wish to speak at the time set aside for public comments, the City Council has established the following standards and Rules of Decorum as allowed by State law. • Public comment is limited to those portions of the meeting referred to as Public Comments. These portions are intended for members of the public to address the City Council, Successor Agency, Housing Assistance Agency or Water Authority on matters related to agendas or any other items under the subject matter jurisdiction of the City Council or Agencies. Please fill out the desired color-coded card prior to the start of the meeting at 6:00 p.m. Once the meeting has begun, no further cards will be accepted. • A yellow Public Hearing Comment Request card must be completed to speak during a Public Hearing.
• A green Public Comment Request – Card is for those wishing to address the Council/Agency on agenda items or any other items under the subject jurisdiction of the City Council/Agency.
• Citizens may address the Council, Successor Agency or Housing Assistance Agency once for a maximum of three minutes. After each speaker returns to his/her seat, the Mayor shall determine the time and manner of response, but typically if answers are available, they will be given after all speakers have had an opportunity to address the City Council.
• Members of the audience are asked to refrain from clapping or otherwise speaking from their seats. Those not meeting the standards for decorum may be escorted from the meeting.

RULES OF DECORUM CAN BE FOUND IN THE PICO RIVERA MUNICIPAL CODE SECTION

2.08.050 AS ESTABLISHED BY ORDINANCE 783 ADOPTED ON AUGUST 20, 1990 AND AMENDED BY ORDINANCES 822 (SEPTEMBER 21, 1992) AND 1020 (MARCH 21, 2006).

To: Mayor and City Council
From: City Manager
Meeting Date: June 10, 2025
Subject: PUBLIC HEARING – FISCAL YEAR 2025-27 PRELIMINARY (PROPOSED) BUDGET
Recommendation:

1. Conduct a public hearing for the fiscal year (FY) 2025-27 Preliminary (Proposed) Budget;

2. Receive and file the FY 2025-27 Preliminary (Proposed) Budget and provide directions to staff; and

3. Approve a re-appropriation of $214,517 for the renovation of the Innovation, Design, Empowerment, and Action (IDEA) Lab to the General Fund assigned fund balance.

Strategic Priority:
1 - Fiscal & Organizational Sustainability - Create a City government build to adapt to change
Strategy:

1.1 Build a more transparent and sustainable fiscal system to improve trust and efficiency.

Fiscal Impact:

The Proposed Budget includes $162,010,087 in total revenues, and $156,369,434 in total expenditures for FY 2025-26, and $166,910,017 in total revenues, and $163,386,362 in total expenditures for FY 2026-27. The General Fund (GF) portion of this Proposed Budget totals $63,415,969 in revenues, and expenditures for FY 2025-26, and $64,364,335 in revenues and expenditures for FY 2026-27.

With the City Council’s approval, $214,517 for the renovation of the IDEA Lab will be allocated to the General Fund assigned fund balance.
1 CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025 PUBLIC HEARING - FISCAL YEAR 2025-27 PRELIMINARY (PROPOSED) BUDGET

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Background:

The Biennial Budget is a roadmap for anticipated future revenues and planned expenditures, allocating resources and reflecting the City Council’s priorities and policies for two (2) fiscal years. The budget also serves as an evaluation tool, comparing significant changes from the previous year’s budget and outlining key priorities and initiatives for the upcoming years. There are many advantages to a two-year budget cycle, including: 1) better long-term planning, 2) efficiency, and 3) enhanced transparency. The City of Pico Rivera (City) will be seeking final adoption at the regularly scheduled City Council meeting on June 24, 2025.

Table 1. General Fund Total Budget Summary
Discussion:

The discussion below provides the framework for the development of the FY 2025-27 revenues and expenditures, keeping the City Council’s Strategic Priorities as a guide for structuring the budgeting plan. The preliminary biennial budget for FY 2025-27 has been developed in close collaboration with all City departments, taking into consideration current economic conditions, projected revenue trends, and community needs.

Economic Forecast
Below is a high-level summary of the latest economic forecasts, as presented by the University of California, Los Angeles (UCLA) Anderson Forecast, Beacon Economics, and various financial advisory institutions.

The National Economy
The economic outlook for FY 2025-26 and FY 2026-27 reflects a period of transition marked by policy shifts, technological advancement, and global uncertainties. The nation’s economy is projected to experience moderate growth over the next three (3) years. Key indicators such as employment rates, consumer spending, and business investment are anticipated to contribute positively to growth. However, challenges such as persistent inflation and high interest rates, labor shortages, rising federal debt threatening long-term fiscal stability, and increased tariffs straining global relations and raising consumer costs remain significant factors that could influence the trajectory of the economy. TD Economics, a recognized firm that closely monitors the Federal Open Market Committee, indicates a cautious approach, with gradual reductions in the federal Revenues $ 61,066,919 $ 63,415,969 $ 64,364,335
Expenditures $ 61,066,919 $ 63,415,969 $ 64,364,335
TOTAL SURPLUS/ (DEFICIT) $ - $ - $ -
GENERAL FUND FY 2024-25

ADOPTED
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
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funds rate over the next two (2) years, contingent on achieving inflation targets and maintaining economic stability.

In January 2025, the Congressional Budget Office (CBO) of the United States published its Economic Outlook for 2025 to 2035, detailing a generally positive outlook with a somewhat slower growth trajectory. CBO’s economic projection of growth of real Gross Domestic Product (GDP) is slightly slower, at an average of 1.6% per year from 2025 to 2035. CBO’s projections include slowed inflation, as measured by the price index for personal consumption expenditures, including Consumer Price Index (CPI), in 2023 and further in 2024. In CBO’s projections, inflation is at 2.2% in 2025, 2.1% in 2026, and a rate of 2% annually after that, aligning with the Federal Reserve’s target. Additionally, the price index for personal consumption expenditures is projected to decrease to 2.2% in 2025 and hold steady at 2% through 2035. Real GDP is projected to be at 1.9% in 2025 and 1.8% in 2026, with a slight decline to 1.7% to 1.8% annually from 2027 through 2035, while the unemployment rate rises to 4.4% in 2026 and remains near that level.

The CBO’s outlook underscores the need for vigilant monetary and fiscal policies to address the inflationary trends and support fiscal sustainability.

The State of California/Los Angeles Area
The UCLA Anderson Spring 2025 Economic Outlook presents a nuanced view of California’s trajectory amidst evolving national policies. It highlights significant risks to the U.S. economy and a “Recession Watch,” primarily stemming from the current administration’s economic policies. While a stagflation Ary recession is not imminent, the forecast warns that the interplay of tariffs, immigration policies, and government employment reductions could trigger a downturn.

California’s economy is presented as cautiously optimistic, with moderate growth and a growth rate comparable to the national average in 2025 and 2026, with a slight acceleration in 2027. The unemployment rate is expected to average 5.5% in 2025, declining to 5% by 2027. Non-farm payroll jobs are expected to grow at rates of 1.1% in 2025, 0.9% in 2026, and 1.7% in 2027. Real personal income is forecasted to grow 2.5% in 2025, 2.4% in 2026, and 2.9% in 2027.

The state’s housing market faces significant challenges, which continue to impede efforts to alleviate California’s affordability crisis. A critical issue identified is the depletion of the construction workforce, particularly among immigrant laborers, directly impacting the production of single-family homes and smaller multifamily developments. Additionally, persistent inflation and tariffs on imports are escalating construction costs, simultaneously, high interest rates amid rising inflation contribute to higher financing costs for construction projects, further straining the feasibility of new housing developments.

At the state level, the median price for existing single-family homes is $884,350, an increase of 3.5% when comparing March 2025 to 2024, and 5.6% when comparing March 2025 to 2024 in Los Angeles County. The City’s median home price increased by 6.2% at the end of March (Q1) 2025 when compared to March 2024. Additional housing data is provided in Table 2.

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Table 2. City of Pico Rivera Median Home Price Comparison As is shown above, the City’s median home price is continuing to rise, compared with Q1 for each year. This, in turn, means that each new sale (when reassessed) will generate a higher property tax base and, ultimately an increase in property tax revenue for the City’s General Fund. These favorable projections of the housing economy play an important and direct role in the City’s General Fund revenue sustainability, as property tax revenues are much more stable than other sources and are the second-largest source of revenue to the City, providing about 24% of General Fund operating revenues.

General Fund FY 2025-26 and FY 2026-27 Proposed Budget
Revenues
Revenue estimates are developed by the City’s Administrative Services Department, with input from outside expert opinion from a variety of sources that include the UCLA Anderson Economic Outlook, the Los Angeles Economic Development Corporation, the City’s sales tax, property tax, and business license tax consultants HdL Coren & Cone (HdL), and reports from various local, state, and federal agencies. The baseline assumptions incorporate these various information sources and analytical methods and consider national, state, and local economic conditions, as well as legislative and development factors.

The General Fund has several sources of revenue, which include five (5) major categories: Sales Tax, Property Tax, Utility Users’ Tax, Business License Tax, and All Other Revenues. Together, these five (5) categories amount to over 88% of total General Fund revenues. Each category includes a visual chart of the 10-year history that labels Year
Full Value
Sales
Median
Price
YOY %
Change
2022 Q1 80 680, $ 000
2022 Q2 77 690,000 $ 1.5%
2022 Q3 61 690,000 $ 0.0%
2022 Q4 42 660,000 $ (4.3%)
2023 Q1 59 650,000 $ (1.5%)
2023 Q2 54 673,000 $ 3.5%
2023 Q3 49 690,000 $ 2.5%
2023 Q4 50 692,500 $ 0.4%
2024 Q1 32 685,000 $ (1.1%)
2024 Q2 61 740,000 $ 8.0%
2024 Q3 58 732,500 $ (1.0%)
2024 Q4 48 732,000 $ (0.1%)
2025 Q1 30 727,500 $ (0.6%)
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the revenue amounts for FY 2023-24 Actuals, FY 2024-25 Amended Budget and yearend estimates, and FY 2025-26 and FY 2026-27 Proposed.

Sales Tax
Sales tax is the largest source of revenue for the General Fund, comprising close to 43% of the annual operating revenues. Though this tax category has remained consistently increasing through the pandemic and continuing post-pandemic, this growth is expected to start slowing down as new forecasts predict flat growth for the next two (2) fiscal years.

While inflation is projected to decrease over the next two (2) years, the impact of tariffs introduces uncertainty into these forecasts. The Federal Reserve is closely monitoring key economic indicators and conditions, such as persistent inflation and a tight labor market, that could delay anticipated rate cuts and affect overall economic stability.

Consumer confidence in California has shown significant strain in recent months, mirroring national trends, with people opting for essential household items over more expensive or discretionary spending.

The following table shows the 10-year history of this very strong tax category. The projected sales tax amount includes both the regular 1% Bradley-Burns Transaction and Use Tax, as well as the Measure P Transaction and Use Tax approved by voters in 2008.

The proposed sales tax figures include a 4.1% increase in FY 2025-26 compared to FY 2024-25 Adopted Budget, and a 1.6% increase in FY 2026-27 compared to the FY 2025- 26 Proposed Budget.

Table 3. City of Pico Rivera 10-Year Sales Tax History
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Property Tax
The City is a “no/low property tax” jurisdiction, receiving only seven (7) cents from every property tax dollar paid. In fact, it was not until 1990 that the City began receiving any property tax. The majority of property tax paid by the City’s residents goes to the County of Los Angeles, Los Angeles County Fire, and local K-12 and community college districts.

Property tax is the second-largest General Fund revenue source, representing about 24% of General Fund revenues. This category experienced a net taxable value increase of

4.5% for the FY 2024-25 tax roll, which was close to the increase countywide at 4.9%.

The median sale price of a detached single-family residential home in the City for March 2024 was $685,000, compared to $727,500 as of March 2025. This represents a $72,500, or 6.2%, increase in median sale price. The $14.64 million in anticipated property tax revenue for FY 2024-25 includes revenue from assessments in the City as part of the State Budget Act of 2004, which the Legislature implemented to reduce motor vehicle license fee (VLF) revenue allocations to cities, replacing this funding with additional property tax allocations that change proportionately with the City’s annual assessed valuation (property tax in-lieu of “VLF” revenue). This property tax in-lieu of VLF grows with the change from the prior year in gross assessed valuation of taxable property in the City. This results in an updated estimate increase of 2.8% in FY 2025-26 compared to the FY 2024-25 Adopted Budget and a 3.6% increase in FY 2026-27 compared to the FY 2025-26 Proposed Budget.

The City is actively pursuing the dissolution of the Pico Rivera Successor Agency and anticipates receiving approval from the California State Department of Finance in FY 2025-26. Upon approval, the City is projected to receive approximately $800,000 more in annual property tax.

Table 4. City of Pico Rivera 10-Year Property Tax History CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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Business License (BL) Tax
A Business License tax is collected from every business that wishes to do business within the City. In November of 2022, the voter-approved Measure AB modernized the City’s BL fee structure. While this trend shows an increase compared to last year, the updated revenue forecast was provided by our team of professional consultants during the revenue estimation process. The projections presented to the City were based on a thorough examination of industry-specific factors and the provision of collection and auditrelated services. The BL revenues that have been collected in FY 2024-25 will slightly surpass the initial estimates.

Upon evaluation by our staff and consulting BL experts from HdL, it appears that the recent increase in BL tax revenue from FY 2022-23 to FY 2023-24 introduces a degree of uncertainty in forecasting future revenue. Despite the uncertainty, the historical business license tax revenue trend provides a moderate forecast for the next two (2) budget years. Staff is also actively reviewing past unpaid and past due accounts to ensure the City provides the best service to the business community. BL revenue is expected to increase to $4.9 million, or 5.5%, for the FY 2025-26 Proposed Budget compared to the FY 2024-25 Adopted Budget, and $5.1 million, or 1.9%, for FY 2026-27 compared to the FY 2025-26 Proposed Budget.

Table 5. City of Pico Rivera 10-Year Business License Tax History CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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Utility Users Tax
The Utility Users Tax (UUT) is projected to slightly increase to around $4.3 million, or

2.2%, for FY 2025-26 Proposed compared to the FY 2024-25 Adopted Budget, and $4.4 million, or 3.9%, for FY 2026-27 compared to the FY 2025-26 Proposed Budget. UUT revenue is directly related to utility consumption and gas prices, which are subject to seasonal fluctuations and market volatility. Furthermore, as consumers move away from traditional cable companies and utilize streaming services more (i.e., Netflix, Hulu, etc.), cities across the nation are seeing a contraction in cable UUT revenue. City staff is currently working with Avenu Insights & Analytics to capture UUT revenue from streaming service providers. UUT revenue remains a significant portion of General Fund revenue (7%), and staff will continue monitoring changes in this area and the impacts those changes may have on this revenue stream.

Table 6. City of Pico Rivera 10-Year Utility Users’ Tax History [This space intentionally left blank]
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Other Revenues
Other revenues account for approximately 7% of General Fund revenue and include Fines and Forfeitures, Use of Money, Revenues from Other Agencies, and Cost Reimbursement. Revenues in the Use of Money category, particularly investment income, are projected to decline in the next fiscal years due to a combination of easing monetary policy and increased market volatility. It is projected to increase to around $4.6 million, or 3.8%, compared to the FY 2024-25 Adopted Budget, and for FY 2025-26 Proposed, $4.2 million, or a decrease of 8.4% for FY 2026-27 compared to the FY 2025- 26 Proposed Budget.

Table 7. City of Pico Rivera 10-Year Other Revenues Tax History [This space intentionally left blank]
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Table 8. General Fund Revenues
Expenditures
The FY 2025-27 Biennial Budget was developed with a focus on the City’s strategic priorities and guiding principles. Budget guidelines and parameters were established to ensure departments create a lean, sustainable budget that supports essential services for the community over the next two (2) fiscal years. The following core principles guided the development of the expenditure budgets:
• Operate within existing revenue streams;
• Use one-time funding exclusively for one-time expenditures; • Increase services in priority areas only when necessary and supported by sustainable funding.

In support of fiscal discipline, all departments conducted a thorough review of their operational needs and spending patterns. Budget proposals were carefully evaluated to ensure alignment with service delivery goals, eliminate inefficiencies, and prioritize resources where they are most impactful. This comprehensive review process helped ensure that proposed expenditures reflect a responsible and strategic use of public funds.

Guiding Principles
The City Council’s strategic priorities served as the foundation for developing the FY 2025-27 General Fund Operating Budget. These priorities provided a clear roadmap for financial decision-making:
• Fiscal and Organizational Stability: Ensure the City has the financial, staffing, and technological capacity to support core services and withstand economic Revenue Source
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
BUDGET
FY 2024-25

AMENDED
BUDGET
FY 2024-25

YEAR-END

ESTIMATE
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
Sales Tax $ 26,136,067 $ 25,884,112 $ 25,884,112 $ 26,442,593 $ 26,944,275 $ 27,379,009 Property Tax 14,052,850 14,575,036 14,575,036 14,546,297 14,978,727 15,519,393 Utility Users Tax 3,881,820 4,169,534 4,169,534 4,112,509 4,262,741 4,429,346 Franchise Tax 1,048,670 1,000,000 1,000,000 994,105 1,025,570 1,049,530 Transient Occupancy Tax (TOT) 522,694 500,000 500,000 426,872 457,512 457,512 Other Taxes* 1,145,938 1,180,351 1,180,351 1,224,662 1,304,105 1,343,305 Licenses & Permits 2,131,485 2,312,000 2,312,000 2,548,273 2,441,764 2,437,286 Business License Tax 4,442,065 4,740,027 4,740,027 4,798,528 4,999,444 5,095,444 Charges for Services 671,973 551,763 551,763 809,754 693,451 695,652 All Other Revenues** 5,640,762 4,407,972 4,407,972 4,789,999 4,574,105 4,188,897 OPERATING REVENUE 59,674,323 59,320,795 59,320,795 60,693,590 61,681,694 62,595,375 Transfers In*** 1,719,327 1,746,124 1,746,124 1,746,124 1,734,275 1,768,961 TOTAL - GENERAL FUND REVENUE $ 61,393,650 $ 61,066,919 $ 61,066,919 $ 62,439,714 $ 63,415,969 $ 64,364,335 *Rubbish Franchise Fee
**Includes Fines & Forfeitures, Use of Money, Other Revenue, and Intergovernmental Revenue ***Includes Transfer In (Gas Tax)
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fluctuations. This includes ongoing investment in cybersecurity measures to protect City systems, data, and infrastructure from evolving digital threats, ensuring continuity of operations and safeguarding sensitive information. • Economic Development and Land Use: Promote the activation of vacant and underutilized spaces, support strategic growth, and collaborate with the business community to position the City as a vibrant economic and cultural hub. • Infrastructure: Invest in safe, reliable, and well-maintained public facilities, roads, and utility systems while planning for long-term maintenance to maximize the community’s return on investment.
• Health, Wellness, and Safety: Prioritize community well-being by supporting public safety initiatives and addressing crime-related concerns. This includes the incorporation of new and innovative public safety measures that leverage technology, data, and community partnerships to enhance responsiveness, prevent crime, and improve overall quality of life.
• Community Engagement: Foster a culture of connection, collaboration, and active participation among residents and within the City organization.

Guided by these principles, the FY 2025-27 Biennial Budget was crafted using prudent and balanced financial strategies. The focus remains on delivering high-quality services, maintaining fiscal discipline, and ensuring ongoing investment in City facilities and infrastructure.

The following section presents a high-level overview of the City’s proposed General Fund spending plan for FY 2025-27.

The General Fund has a proposed GF expenditure budget of $63,415,969 for FY 2025- 26 and $64,364,335 for FY 2026-27. This amount includes $59,350,969 in operating expenditures and $4,065,000 in transfers-out for FY 2025-26, and $61,364,335 in operating expenditures and $3,000,000 in transfers-out for FY 2026-27. These amounts fund the daily, ongoing operations of the City, including public safety (Los Angeles County Sheriff’s Department contract), Community and Economic Development efforts, Parks and Recreation programs, Public Works maintenance, animal care/control, debt service, as well as various City services and functions that contribute to the day-to-day operations of the City.

The Operating Transfers Out category includes operating transfers for the Sales Tax Pledge from the General Fund to the Successor Agency (SA) to fulfill the City’s obligation for the SA 2021 Tax Allocation Refunding Bonds (TARBs). This transfer is budgeted for FY 2025-26 only, as the City plans to complete the dissolution of the SA during that fiscal year. No additional transfers will be required once the California State Department of Finance approves the dissolution.

The Non-Operating Transfers Out category includes funding to the Capital Improvement Project Fund for Pavement Management of $3 million in both FY 2025-26 and FY 2026-

27. The funding is essential for achieving the City’s objective of raising the Pavement Condition Index (PCI) from 50 to a healthy 57. The proposed annual $3 million Capital Outlay reflects the City’s ongoing commitment to advancing both current and future CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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projects. This aligns with the City’s sustained focus on infrastructure investment and responds directly to community expectations, as expressed through the passage of Measure AB in 2022. Funding for pavement and related infrastructure projects supports the City’s goal of maintaining a balanced operational budget while upholding principles of strong fiscal stewardship and efficient resource allocation. These investments represent strategic and necessary efforts to enhance infrastructure and capital assets, which are critical to supporting future growth and improving service delivery. Measure AB tax revenue has served as a vital funding source, enabling the successful execution of these projects and advancing the City’s long-term development objectives.

Table 9 shows the expenditure percentage of each department/function relative to the total General Fund budget, with a comparison between the Adopted Budget for FY 2024- 25 and the Proposed Budgets for FY 2025-26 and FY 2026-27.

Table 9. General Fund Department Expenditures Percentage The FY 2025-26 Proposed General Fund expenditure budget projects a 3.8% increase from the FY 2024-25 Adopted Budget and a 1.5% increase for FY 2026-27 compared to FY 2025-26. The increases consider the normal cost of living adjustment, merit increases, and CPI increases for the FY 2025-27 Biennial Budget.

Table 10 compares General Fund expenditures by department/function between the FY 2024-25 Adopted Budget and the Proposed FY 2025-26 and FY 2026-27 Budgets. [This space intentionally left blank]
Administration $ 3,307,734 $ 3,154,979 $ 3,797,287 6% 3,973,951 $ 6% Public Safety 14,797,684 15,244,379 16,159,285 25% 16,939,962 26% Administrative Services 2,381,749 2,079,861 2,565,744 4% 2,721,140 4% Community and Economic Development 6,668,454 6,115,009 7,415,324 12% 7,258,488 11% Human Resources 1,311,617 1,208,147 1,342,464 2% 1,392,392 2% Non-Departmental 7,340,218 8,550,253 8,039,651 13% 8,374,777 13% Parks and Recreation 7,840,854 7,018,677 8,286,288 13% 8,599,515 13% Public Works 11,353,609 10,933,445 11,744,927 19% 12,104,110 19% Operating Transfers Out 1,065,000 1,065,000 1,065,000 2% - 0% Capital Outlay Transfer 5,000,000 6,779,324 3,000,000 5% 3,000,000 5% TOTAL GENERAL FUND EXPENDITURES $ 61,066,919 $ 62,149,074 $ 63,415,969 100% 64,364,335 $ 100% Department/ Program
FY 2024-25

ADOPTED
FY 2024-25

PROJECTED
FY 2025-26

PROPOSED
% FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
% FY 2026-27

PROPOSED
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Table 10. General Fund Department Expenditures Annual Comparison Salaries & Benefits
The City has 159 authorized, full-time positions approved for FY 2024-25. The table below shows the number of authorized full-time equivalent positions by department for the FY 2024-25 Adopted Budget and FY 2025-27 Proposed Budget. As shown, the FY 2025-27 Proposed Budget includes the addition of three (3) new positions to address evolving operational needs. Two (2) of these positions are fully funded through Water Authority funding, with no impact to the General Fund. The third proposed position is partially funded by the Water Authority, with the remaining funding supported by the General Fund. This approach reflects the City’s commitment to enhancing service delivery while exercising fiscal prudence.

Table 11. Staffing Summary
[This space intentionally left blank]
FY 2026-27

PROPOSED
Administration 3,307,734 $ $ 3,797,287 $ 489,553 14.8% 3,973,951 $ $ 176,664 4.7% Public Safety 14,797,684 16,159,285 1,361,601 9.2% 16,939,962 780,677 4.8% Administrative Services 2,381,749 2,565,744 183,995 7.7% 2,721,140 155,396 6.1% Community and Economic Development 6,668,454 7,415,324 746,870 11.2% 7,258,488 (156,836) (2.1%) Human Resources 1,311,617 1,342,464 30,847 2.4% 1,392,392 49,928 3.7% Non-Departmental 7,340,218 8,039,651 699,433 9.5% 8,374,777 335,127 4.2% Parks and Recreation 7,840,854 8,286,288 445,434 5.7% 8,599,515 313,228 3.8% Public Works 11,353,609 11,744,927 391,318 3.4% 12,104,110 359,182 3.1% Transfers Out 1,065,000 1,065,000 0 0.0% 0 (1,065,000) (100.0%) Capital Outlay Transfer 5,000,000 3,000,000 (2,000,000) (40.0%) 3,000,000 0 0.0% TOTAL GENERAL FUND EXPENDITURES $ 61,066,919 $ 63,415,969 $ 2,349,050 3.8% $ 64,364,335 $ 948,366 1.5% Department/ Program FY 2024-25

ADOPTED
FY 2025-26

PROPOSED
$
VAR. FY 26-27
PROP. Vs FY
25-26 PROP.
%
VAR. FY 26-27
PROP. Vs FY
25-26 PROP.
$
VAR. FY 25-26
PROP. Vs FY
24-25 ADOPT
%
VAR. FY 25-26
PROP. Vs FY
24-25 ADOPT
Department FY 2024-25
Adopted Additions Deletions FY 2025-27Proposed
Administration 12.00 0.00 0.00 12.00
Administrative Services 17.00 0.00 0.00 17.00
Community and Economic Development 31.00 0.00 0.00 31.00 Human Resources 4.00 0.00 0.00 4.00
Parks and Recreation 28.00 0.00 0.00 28.00
Public Works 67.00 3.00 0.00 70.00
TOTAL 159.00 3.00 0.00 162.00
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Despite continued increases in pension and health benefit costs, the City has continued its efforts to create the most cost-effective, lean personnel costs to offset rising benefit costs. Planned expenditures in this category show a net increase of $1,753,417, or 7.5%, in the FY 2025-26 Proposed Budget compared to the FY 2024-25 Adopted Budget, and $1,361,117, or 5.2%, in FY 2026-27 compared to the FY 2025-26 Proposed Budget for the General Fund:

1. Merit Increases – Moderate salary growth for anticipated merit increases has been factored into the FY 2025-27 budget, totaling approximately $196,000 in FY 2025-26 and an additional $185,000 in FY 2026-27.

2. Cost-of-Living (COLA) – In the first half of FY 2024-25, the City Council approved new Memorandums of Understanding (MOUs) between the City and three (3) fulltime employee bargaining groups: the Professional and Confidential Employees Association (CEA), the Service Employees International Union (SEIU) Local 721, and the Directors’ Union. These agreements, which took effect in FY 2024-25, represent the first year of the current MOU term and include annual cost-of-living adjustments (COLAs) of 4% in FY 2024-25, 3% in FY 2025-26, and 3% in FY 2026-

27. These COLAs reflect the City’s ongoing commitment to maintaining competitive compensation while ensuring fiscal responsibility.

3. Hourly Salaries – As the demand for City services continues to grow, several departments, including Parks and Recreation, Public Works, Community and Economic Development, Administrative Services, and Information Technology, have resumed or expanded programs and service delivery. This operational growth, combined with rising part-time hourly rates and the 3% COLA approved in the adopted MOU, has led the City to anticipate an increase of $272,000 in hourly salary expenses for FY 2025-26 and an additional $137,600 for FY 2026-27.

4. CalPERS Pension Contributions – CalPERS pension costs continue to trend upward due to actuarial adjustment and ongoing changes in retirement benefits.

However, due to the City’s active cost-cutting efforts, the General Fund is seeing only moderate increases in CalPERS costs, approximately $361,000 for the FY 2025-26 Proposed Budget, and $265,000 for the FY 2026-27 Proposed Budget in the General Fund.

5. Group Health Insurance – Group health insurance costs continue to rise placing added pressure on municipal budgets. Like many cities statewide, the City is experiencing the effects of rising premiums driven by broader market trends, including increased utilization, higher medical costs, and inflation in the healthcare sector. For FY 2025-27, a projected increase of 10% to 15% in group health insurance premiums has been factored in. These increases in benefit costs result in approximately $315,000 in FY 2025-26 compared to the FY 2024-25 Adopted Budget, and $412,000 in FY 2026-27 compared to the FY 2025-26 Proposed Budget.

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6. Other Post-Employment Benefits (OPEB) – According to the actuarial reports provided by Foster & Foster, a consultant specialized in OPEB actuarial services, the projected amounts are $679,000 in FY 2025-26 and $563,000 in FY 2026-27.

As a result, the General Fund OPEB pre-funding budgets will decrease by $73,200 in FY 2025-26 and by $83,600 in FY 2026-27.

7. All Others – This category reflects slight increases in vacation and sick leave payouts, as well as overtime costs, primarily driven by merit-based and cost-ofliving adjustments. Additionally, higher expenditures are expected for part-time retirement contributions, workers’ compensation, and disability insurance. In alignment with the City’s ongoing efforts to enhance the efficiency of General Fund utilization, staff has strategically reallocated eligible labor costs to appropriate nonGeneral Fund sources. As a result of these adjustments, there is an increase of approximately $138,000 in FY 2025-26, followed by a decrease of $126,000 in FY 2026-27 as costs begin to stabilize.

Table 12. Summary of Changes to General Fund Salaries and Benefits Maintenance & Operations (M&O)
The M&O budget for FY 2025-27 shows an increase to the FY 2024-25 operating budget by $2,595,633, or 8%, in FY 2025-26 compared to the FY 2024-25 Adopted Budget, and $652,250, or 2%, in FY 2026-27 compared to the FY 2025-26 Proposed Budget for the General Fund:

1. Public Safety – The contract with the Los Angeles County Sheriff’s Department (LASD) will increase by 4.37% in FY 2025-26. The City expects a 5% rate increase in FY 2026-27. Also included in the Public Safety budget are enhancement programs, such as the video monitoring services throughout our City parks provided by Netwatch, the Shotspotter Gunshot Detection System, and additional security services provided by Southwest Patrol Inc and Los Angeles County Probation Office.

Summary of Changes to Salaries & Benefits Budget:

FY 2025-26
Proposed
FY 2026-27
Proposed
Prior Fiscal Year Budget $ 23,275,950 $ 25,029,367
Increases (Decreases) to Salaries & Benefits:

Merit Increases: 195,800 184,700
COLA: 472,000 487,000
Increase in Hourly Salaries: 272,021 137,637
Increase in CalPERS: 361,000 265,100
Increase in Group Health Insurance: 315,000 412,000
All Others: 137,596 (125,320)
Net Increase: 1,753,417 1,361,117
Proposed Salaries & Benefits $ 25,029,367 $ 26,390,484
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2. Innovation and Communications – The Innovation and Communications Department’s FY 2025-27 budget request supports strategic initiatives including the Non-Profit Consortium for community outreach, engagement, and programming; grant research and writing services, and legislative advocacy to strengthen partnerships, public spaces, and funding opportunities. It also includes funding for economic development analysis to enhance communications and inform policy decisions. These efforts align with the City’s goals of innovation, community engagement, and sustainable growth. The estimated enhancement costs are $250,000 in both FY 2025-26 and FY 2026-27.

3. Professional Services – In reviewing the projects and programs for FY 2024-25, staff has identified and prioritized key initiatives for the upcoming fiscal year. The FY 2025-27 Biennial Budget includes an increase in professional services funding to support critical projects and ensure regulatory compliance. This includes specialized consulting for the administration of the Mobile Home Rent Stabilization Program, enhanced cybersecurity services to safeguard City systems and data, and preparation of required actuarial reports for long-term financial planning.

These services are essential for maintaining operational integrity, meeting legal obligations, and ensuring continued community support. As a result, professional services funding is projected to increase by $146,000 in FY 2025-26. However, a projected reduction of approximately $444,200 is anticipated in FY 2026-27, primarily due to the completion of several initiatives in FY 2025-26 related to strategic Community and Economic Development objectives and emergency operations projects.

4. Contracted Services – The General Fund contracted services budget has decreased in FY 2025-26 due to the reallocation of landscape maintenance and tree trimming services to the Lighting and Landscape District, easing the burden on the General Fund by aligning costs with appropriate revenue sources. This results in a net decrease of approximately $199,000 in the FY 2025-26 Proposed Budget. However, in FY 2026-27, the contracted budget reflects a slight increase of approximately $84,000, primarily due to scheduled increases in contract costs.

This increase accounts for anticipated cost adjustments in citywide street sweeping and janitorial services, as well as the ongoing contract for mobile home rent stabilization.

5. Insurance Premiums – The additional funding needed for insurance premiums is due to ongoing volatility in global insurance markets and rising claims activity. The City is projected to see rate increases over the next few years, in line with broader market trends and expected future adjustments. However, the City’s cost-cutting measures have helped minimize the increases to approximately $89,500 in the FY 2025-26 Proposed Budget and $257,400 in the FY 2026-27 Proposed Budget.

6. Equipment Maintenance and Repairs – To support the City’s long-term fiscal sustainability, staff carefully assessed the financial impact of asset replacements CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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and confirmed that the costs could be covered within existing budget limits. An effective strategy to maintain the City's assets through prudent financial planning is to set aside funds for replacement costs annually, ensuring that the City is financially prepared for the future and preventing operational disruptions caused by the sudden need for expensive replacements. Additionally, this practice allows the City to keep up with the evolving technology and industry standards, ensuring the City remains efficient and up to date. The City expects to set aside $238,200 for Information Technology (IT) and $583,945 for vehicle replacements in FY 2025- 26, and $33,747 for IT and $583,945 for vehicle replacements in FY 2026-27.

7. All others – The City anticipates higher costs in several miscellaneous categories, including conventions and meetings, furniture and equipment, cyber security software licensing, and fuel costs. These projected increases are expected to raise General Fund expenditures by approximately $456,000 in FY 2025-26 and $178,000 in FY 2026-27, following the implementation and completion of these programs and initiatives including professional development and trainings.

Table 13. Summary of Changes to General Fund Maintenance & Operation Budget Total General Fund Expenditures
The General Fund has a proposed total expenditure budget of $63.42 million in FY 2025- 26 and $64.36 million in FY 2026-27. These amounts fund the daily, ongoing operations of the City, including public safety (LASD contract), Community and Economic Development efforts, Parks and Recreation programs, Public Works maintenance, animal care/control, debt service, as well as a host of internal service functions such as payroll, purchasing, risk management, recruitment, benefits administration, legislative affairs, and general administration.

FY 2025-26
Proposed
FY 2026-27
Proposed
Prior Fiscal Year Budget $ 31,725,969 $ 34,321,602
Increases (Decreases) to Maintenance & Operations:

Increase in Public Safety Contract and Services: 1,361,601 781,000 Increase in Innovation and Communications: 250,000 -
Increase/ (Decrease) in Professional Services 145,633 (444,185) Increase/ (Decrease) in Contracted Services (199,261) 84,251 Increase in Insurance (Workers Comp & General Liability) 89,353 257,447 Increase in Equipment Maintenance & Repairs 492,140 (204,470) All Others: 456,167 178,206
Net Increase/ (Decrease): 2,595,633 652,249
Proposed Maintenance & Operations $ 34,321,602 $ 34,973,851 Summary of Changes to Maint. & Operations Budget:

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The total General Fund expenditures are summarized in Table 14 below.

Table 14. Summary of General Fund Budget by Category
Table 15 shows the total amounts for each department, by function, relative to the total General Fund budget, with a comparison between the Adopted Budget for FY 2024-25 and the Proposed Budgets for FY 2025-26 and FY 2026-27:

Table 15. Summary of General Fund Budget by Department
[This space intentionally left blank]
Salaries and Benefits $ 23,275,950 $ 25,029,367 $ 26,390,484 Maintenance and Operations $ 31,725,969 $ 34,321,602 $ 34,973,851 Transfers Out $ 6,065,000 $ 4,065,000 $ 3,000,000
TOTAL GENERAL FUND EXPENDITURES $ 61,066,919 $ 63,415,969 $ 64,364,335 GENERAL FUND EXPENDITURES FY 2024-25

ADOPTED
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
Administration 3,307,734 $ $ 3,797,287 $ 3,973,951
Public Safety 14,797,684 16,159,285 16,939,962
Administrative Services 2,381,749 2,565,744 2,721,140
Community and Economic Development 6,668,454 7,415,324 7,258,488 Human Resources 1,311,617 1,342,464 1,392,392
Non-Departmental 7,340,218 8,039,651 8,374,777
Parks and Recreation 7,840,854 8,286,288 8,599,515
Public Works 11,353,609 11,744,927 12,104,110
Operating Transfers Out 1,065,000 1,065,000 -
Capital Outlay Transfer 5,000,000 3,000,000 3,000,000
TOTAL GENERAL FUND EXPENDITURES $ 61,066,919 $ 63,415,969 $ 64,364,335 FY 2026-27
Department/ Program PROPOSED
FY 2024-25

ADOPTED
FY 2025-26

PROPOSED
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The General Fund Budget results are summarized in Table 16 below.

Table 16. Summary General Fund Budget
The General Fund budget reflects an operating budget surplus, indicating that revenues exceed operational expenditure. However, when capital outlay expenditures are included, the overall budget is balanced at zero in both FY 2025-26 and FY 2026-27. This approach demonstrates the City’s commitment to maintaining a structurally balanced budget while making significant investments in capital projects that support long-term infrastructure development. The operational budget performance highlights:
• Revenue Performance:
o Total Revenue: The City projects total operational revenues of $61.68 million, or a 4% increase in FY 2025-26 when compared to FY 2024-25, and $62.6 million, or 1.5% increase in FY 2026-27 when compared to the prior year, representing a modest increase over FY 2024-25. This growth is primarily driven by higher revenues from Sales Tax, Property Tax, Utility Users Tax, Business License Tax, and Licenses and Permits. Despite this positive trend, the City must continue to exercise fiscal caution due to ongoing economic uncertainty and the market sensitivity of certain revenue sources.
• Operational Expenditures:
o Total Operational Expenditures: The operational expenditure budget for FY 2025-26 is $59.35 million, an increase of $4.35 million, or 7.3%, from the FY 2024-25 Adopted Budget, and $61.36 million in FY 2026-27, a $2.01 million, or 3.3%, increase compared to FY 2025-26.

Revenue/ Expenditures
FY 2024-25
Adopted
FY 2025-26
Proposed
FY 2026-27
Proposed
Operating
Operating General Fund Revenue $ 59,320,795 $ 61,681,694 $ 62,595,375 Operating General Fund Expenditures 55,001,919 59,350,969 61,364,335 Net Operating TOTAL 4,318,876 2,330,725 1,231,039
Operating Transfer In 1,746,124 1,734,275 1,768,961
Operating Transfer Out (1,065,000) (1,065,000) -
Net Operating Transfer In/Out TOTAL 681,124 669,275 1,768,961 Capital Outlay (Non-Op. Transfer Out) (5,000,000) (3,000,000) (3,000,000) Transfer In/Out TOTAL (5,000,000) (3,000,000) (3,000,000) TOTAL SURPLUS/(DEFICIT) $ - $ - $ -
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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o Cost Management: Despite continued efforts to control spending through effective cost management and efficiency measures, operational costs have increased by $4.3 million, or 7.3%, in FY 2025-26 compared to FY 2024-25. This increase reflects rising expenses across several key areas, including public safety, salaries and benefits, insurance, and equipment maintenance and repairs, while remaining within a manageable range relative to service demands.
• Capital Outlay Expenditures:
o The City remains committed to capital projects, including infrastructure, facilities, and Pavement Management. Rising construction costs, some up to 50% above estimates, continue to challenge the budget. The City continues to prioritize infrastructure, as well as a response to the community’s expectations for infrastructure funding, as highlighted in the successful Measure AB ballot measure of 2022. The tax revenue generated by Measure AB has been a key funding source for these projects, ensuring their successful implementation and contributing to the City’s long-term development goals.
o According to the 2025 Pavement Management Program (PMP) report, the City maintains 152 miles of roadway with an overall Pavement Condition Index (PCI) of 50. Currently, 53% of streets require rehabilitation, with approximately 25% in very poor condition, mainly local residential roads, highlighting the City’s need to catch up on deferred maintenance. To improve the PCI to 57 over the next five (5) years, the report recommends an annual investment of $9 million. The City currently allocates approximately $2 to $3 million annually from local return funds provided by the Los Angeles County Metropolitan Transportation Authority (Metro) and the State of California (Measure R and SB-1). To help bridge the funding gap, the City plans to contribute an additional $3 million annually in FY 2025-26, FY 2026-27, and, where feasible, in future fiscal years as part of a long-term investment strategy for street pavement improvements.

Five-Year Capital Improvement Program
The Capital Improvement Program (CIP) is a long-range fiscal planning tool that outlines major public improvements to the City’s infrastructure over a five (5) year period. The CIP plays a critical role in planning, managing, and maintaining the City’s existing infrastructure. The City’s CIP encompasses a broad range of capital projects, including bridges and roadways, parks and open spaces, stormwater quality, water production, treatment and delivery, sanitary sewer, City buildings, and other facilities, Americans with Disabilities Act improvements, and other large-scale capital projects. Table 17 summarizes the various project types that comprise the CIP with the categories which include unfunded amounts are highlighted in green.

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Table 17. Five (5) Year CIP Project Summary by Type
Project
Type FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Streets $12,685,754 $15,036,356 $10,120,000 $ 9,800,000 $ 9,800,000 $ 57,442,111 Bridges $25,357,090 $27,861,274 $ 2,586,701 $ 3,267,558 $ 2,738,922 $ 61,811,545 Facilities $ 7,436,146 $ 150,000 $ 7,586,146
Traffic $ 4,616,250 $ 23,043 $ 4,639,293
Water $ 6,783,459 $ 4,261,000 $ 6,361,000 $ 7,601,469 $ 250,000 $ 25,256,928 Parks $19,773,148 $18,931,630 $ 3,235,663 $ 1,035,294 $ 42,975,735 Storm Drains $ 296,787 $150,000 $ 446,787
Sewer $ 763,488 $ 861,503 $ 1,624,991
Total $77,712,122 $66,413,303 $23,164,867 $21,704,322 $12,788,922 $201,783,536 This proposed Five (5) Year CIP plan was developed using input from multiple departments, feedback gathered from the community over the past years, and guidance based on City Council priorities. In developing the CIP budget, staff focused on the completion of existing projects while keeping facilities, parks and streets as top priorities.

The plan also incorporates recommendations from several master plans completed in recent years, including water, wastewater, storm drain, Pavement Management Program, and facilities and security.

A study session was held on May 13, 2025, to present the City Council and the community with an overview of the proposed capital projects for the Five (5) Year CIP included in the period of July 1, 2025, through June 30, 2030 (FY 2025-30). Following the study session, staff further reviewed project budgets and funding sources. These updates are reflected in the tables and discussion included in today’s public hearing.

The total CIP budget for Year One and Two of the Five (5) Year CIP, FY 2025-27, is $144 million. Of this amount, $115 million represents funds carried over from FY 2024-25. The City’s long-term sustainability depends on maintaining both its capital infrastructure and its financial health.

The City's CIP funding comes from a combination of restricted and special revenue sources, as well as General Fund appropriations. Key special revenue sources used for CIP projects include Proposition C, Measure R, Measure M, SB-1 Community CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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Development Block Grant (CDBG), the American Rescue Plan Act Fund, Water Fund, and various federal, state, and regional grants.

Additionally, with the passage of Measure AB, City staff under the direction of City Council and with voter support, established a financial plan to fund the re-paving of the streets that are part of the Pavement Management Plan for the next five (5) years. While local return funds can be utilized for arterial street improvement, the City is allocating $3 million per year for the paving of residential streets, for a total allocation of about $9 million per year for the next five (5) years. Measure AB modernized and brought equity to the City’s business license fee, allowing City staff the flexibility to develop a financial strategy that supports the City’s long-term infrastructure needs to better serve the community. The following table details the various CIP funding sources.

Table 18. FY 2025-26 through FY 2029-30 CIP Funding Sources Source Amount % of Total
General Fund $ 6,039,985 3.0%
Water Fund $ 23,941,753 11.9%
Certificates of Participation $ 538,000 0.3%
Local Return $ 20,806,551 10.3%
CIP $ 38,430,428 19.0%
Grants $ 89,046,782 44.1%
SB1 $ 9,673,913 4.8%
Measure W $ 1,451,787 0.7%
CDBG $ 507,842 0.3%
Other Special Funds $ 1,172,314 0.6%
Unfunded $ 10,174,180 5.0%
Total $201,783,536 100.00%
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Unfunded Capital Project Needs
The City has identified $10.2 million in unfunded CIP projects for streets, parks, facilities, and wastewater CIPs. The unfunded requests will need to be addressed and incorporated into current and future budgets to ensure that the City meets its critical needs and plans effectively for the future.

Table 19. Unfunded CIP by Category and Fiscal Year
Project Type FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Streets $ 577,692 $ 3,800,000 $ 4,377,692
Sewer $ 763,488 $ 763,488
Parks $ 2,253,000 $ 2,730,000
Facilities $ 2,780,000 $ 2,780,000
Total $ 5,796,488 $- $- $ 577,692 $ 3,800,000 $ 10,174,180 Enterprise Funds
The City develops budgets for four (4) Enterprise Funds – Water Authority, Pico Rivera Innovative Energy (PRIME), Golf Course, and Sports Arena. Collectively, these are all separate funds where the City charges a fee to customers to cover all or most of the costs of services it provides. Table 20 depicts the beginning fund balance, revenues, expenses, and ending fund balance for FY 2024-25, and the proposed budgets for FY 2025-26 and FY 2026-27.

The Water Authority Fund revenue projections are based on the approved water rate increases of 10% annually over a five-year period beginning on July 1, 2021, followed by annual adjustments based on the CPI thereafter. These rate increases have helped fund critical water infrastructure projects, such as the per- and poly-fluoroalkyl substances (PFAS) Water Treatment System and water main improvements that will carry into the next two (2) fiscal years.

The PRIME Fund includes revenues and expenses for purchasing and selling “greener” energy for consumers (i.e., residents and business owners in the City). Due to unprecedented increases in energy prices, PRIME had to increase its generation rates in response to changes in the cost of power and related products in the market. The annual costs can fluctuate based on the difference in annual weather and spot market prices.

This cost increase has impacted all load-serving entities, including Community Choice Aggregators (CCAs), such as PRIME, and investor-owned utilities (IOUs), such as Southern California Edison. With the City Council’s approval, PRIME has been adjusting rates to sustain its operations and maintenance, as well as to fulfill approved reserves in accordance with PRIME’s adopted policies. Moreover, this strategy enables the CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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procurement of future energy at competitive prices. Lower expenses are projected due to an extended colder winter in consecutive years, reducing the demand for higher-cost energy.

The Golf Course is a municipal golf course that utilizes a third-party management company to run daily operations (i.e., pro shop, driving range, restaurant, banquet facility, etc.). The Golf Course Fund includes revenues and expenses for the maintenance and operations of golf play. The Pico Rivera Golf Course experienced a slight increase in golf play and expenses have increased due to the rising costs for building and ground maintenance materials and services, along with the increase in contract management fees.

The Sports Arena is a City-operated sports arena on property leased from the US Army Corps of Engineers in the Whittier Narrows Flood Control area. The City leases this property to a third-party management company and realizes income from quarterly lease payments. The Sports Arena has resumed operations to pre-pandemic levels for rentals and events, increasing revenues and expenses as more events are expected to be held in the outdoor venue.

Table 20. Summary Enterprise Fund Budgets
Water Fund PRIME Golf Course
Sports
Arena Total
Estimated Fund Balance
7/1/25: $47,207,384 $24,975,180 $ (4,760,812) $ 825,925 $ 68,247,676 Proposed FY 2025-26:

Revenues: 14,491,955 29,113,255 1,351,651 393,100 45,349,961 Expenses: (13,353,120) (25,534,384) (2,147,260) (227,481) (41,262,244) Operating Income (Loss) 1,138,835 3,578,871 (795,609) 165,619 4,087,717 Capital Outlay: (3,763,000) (3,763,000)
Net Income (Loss): (2,624,165) 3,578,871 (795,609) 165,619 324,717 Estimated Fund Balance
6/30/26: $44,583,219 $28,554,051 $ (5,556,422) $ 991,545 $ 68,572,393 Proposed FY 2026-27:

Revenues: 14,807,977 29,329,310 1,351,651 407,600 45,896,537 Expenses: (13,547,246) (27,659,481) (2,203,501) (219,741) (43,629,969) Operating Income (Loss) 1,260,731 1,669,829 (851,850) 187,859 2,266,569 Capital Outlay: (550,000) (550,000)
Net Income (Loss): 710,731 1,669,829 (851,850) 187,859 1,716,569 Estimated Fund Balance
6/30/27: $45,293,950 $30,223,880 $ (6,408,272) $ 1,179,404 $ 70,288,961 CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025
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All Other Funds
The budgets of all other funds are adequately funded with available fund balances and ongoing estimated revenues.

Innovation, Design, Empowerment, and Action (IDEA)Lab
In 2022, the City acquired property at 9201 Whittier Boulevard to advance community and economic development in alignment with the Historic Whittier Boulevard Vision Plan. The site, including the building, adjacent alleys (Los Paseos), and City-owned parking lots, was utilized for community planning workshops that informed the development of the PR 2035: Community Revitalization Program. During these workshops, the building was designated the IDEA Lab.

In 2023, the City Council allocated $254,150 for the renovation of the IDEA Lab, of which $32,098 has been spent. The unspent balance of $214,527 lapsed into the FY 2023-24 General Fund balance and is no longer available for this specific initiative. To advance the project, staff is requesting City Council approval to reappropriate the remaining funds to the General Fund assigned fund balance. Following completion of the procurement process and vendor selection, staff will return to the Council to seek approval for awarding the contracts.

Conclusion:

For the FY 2025-26 and FY 2026-27, the General Fund Budget is balanced, as shown in the enclosure. The Proposed General Fund Revenues of $63,415,969 and $64,364,335 for FY 2025-26 and FY 2026-27 respectively, match expenditure budgets of an equal amount that includes capital outlay of $3 million, as discussed in this report. The City’s fiscal health is sustainable only if both its capital infrastructure assets and its financial assets can be maintained over the long term. The Proposed FY 2025-27 Budget with all funds combined includes $162,010,087 in total revenues and $156,369,434 in total expenditures for FY 2025-26. For FY 2026-27, the total revenue is $166,910,017 in total revenues and $163,386,362 in total expenditures.

The next step in the FY 2025-27 budget process is the final budget adoption, scheduled for June 24, 2025. As part of the final budget adoption, staff will prepare a reconciliation outlining the changes between the preliminary and final adopted budgets. The FY 2025- 27 Proposed Biennial Budget has been developed with a focus on long-term financial sustainability, aligning resources to support the City’s 21st-century vision for a sustainable, equitable, and vibrant community for all to live and work. [This space intentionally left blank]
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Maintaining progress toward structural balance through continued fiscal discipline remains critical, particularly given the capital investment needs anticipated in the coming years. Staff will closely monitor all revenue sources and expenditure trends and will actively assess opportunities to increase revenues and reduce costs where feasible. The FY 2025–27 Preliminary (Proposed) Budget is included with this report as Enclosure 1.

Steve Carmona
SC:AG:JG:DS:JA:ep
Enclosure: 1) FY 2025-27 Preliminary (Proposed) Budget
Victor H. Ferrer

DIRECTOR

OFFICE OF SUSTAINABILITY
Cynthia Ayala

CITY CLERK
City of Pico Rivera
Fiscal Year 2025-27
Proposed Budget

CITY COUNCIL

COMMUNITY AND ECONOMIC DEVELOPMENT

DIRECTOR

ADMINISTRATIVE SERVICES
Erik Lutz, Councilmember
Dr. Monica Sanchez, Councilmember
Steve Carmona
Pamela Yugar

DIRECTOR

PARKS AND RECREATION
Alvaro Betancourt

PUBLIC WORKS
John R. Garcia, Mayor

CITY MANAGER

DIRECTOR
Angelina Garcia

ASSISTANT CITY MANAGER
Noe Negrete
Gustavo V. Camacho, Mayor Pro Tem
Andrew C. Lara, Councilmember
Jane Guo

HUMAN RESOURCES
Javier Hernandez

DIRECTOR

INNOVATION AND COMMUNICATIONS
Karine Shirinian

DIRECTOR
Enclosure 1
1a

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INTENTIONALLY
City Council
City Manager
City Attorney
Assistant City Manager
City Clerk Sheriff Captain
Director of Public Works Director of Community and
Economic Development
Director of Parks and
Recreation
Director of Administrative
Services
Residents of the
City of Pico Rivera
Director of Human Resources Director of
Innovation & Communications
Director of Sustainability

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INTENTIONALLY
Adjustments to the Adopted Budget
During the fiscal year, certain situations arise that may cause changes in a Department's spending priority that necessitate moving appropriations to a different Division or Object Code. The Budget Adoption Resolution -- included in the adopted budget book in the Appendix Section -- outlines the specific process for making budget adjustments. Department Directors are authorized to move appropriations within each program/division and within the same fund for their respective departments, so long as appropriations are not being increased. The City Manager may transfer operating budget appropriations within the same fund between departments, so long as total appropriations are not being increased. Any changes to total appropriations and any changes to Capital Improvement Program appropriations must be approved by a majority of the City Council.

Final Department review of proposed budget Five-Year Forecast Update to City Council FY 2024-25 Third-Quarter Review presented to City
Council
Landscape and Lighting Assessment District No. 1
and Paramount Mines Assessment District - Annual
Renewal Consideration presented to City Council
Public Hearing: FY 2025-27 Biennial Preliminary
Budget (Proposed) Budget Study Session
Final review of proposed budget
Five-Year Capital Improvement Program Study
Session with City Council
Two-Year Budget and Five-Year Capital Improvement
Program presented to City Council for review and adoption Update Preliminary Budget based on Study
Session feedback
Public Hearing: Landscaping and Lighting Assessment
District No. 1 and Paramount Mines Assessment District

MAY JUNE
LLD No. 1 and Paramount Mines FY 2025-26 Kickoff MeetingDepartments to review FY 2025-26 User Fee Schedule

MARCH APRIL
Budget Development Based on Council Priorities Public Hearing: FY 2025-26 User Fee Schedule Update presented to City Council
Department M&O justifications due / initial review of
budget requests
City Manager meetings with Departments (budget request
reviews)
Administrative Services to review Department
submittals of Budget Revisions
Review of Five-Year Capital Improvement Program
budgets and projects with City Manager
FY 2023-24 Annual Comprehensive Financial
Report (ACFR) presented to City Council
Finalize FY 2024-25 Mid-Year budget projections for City Council presentation
FY 2025-27 Biennial Budget Calendar presented to
City Council
Mid-year review of FY 2024-25 revenue and expenditures
presented to City Council
Prepare FY 2024-25 mid-year budget report and
agenda report for City Council meeting
Distribute FY 2025-27 Budget Guidelines with fiscal
direction to Departments for review / update
City of Pico Rivera
Budget Preparation Calendar and
Proposed Budget Modification Process
FY 2025-26 Budget (Year One)

JANUARY FEBRUARY
Adjustments to the Adopted Budget
Landscape and Lighting Assessment District No. 1
and Paramount Mines Assessment District - Annual
Renewal Consideration presented to City Council
During the fiscal year, certain situations arise that may cause changes in a Department's spending priority that necessitate moving appropriations to a different Division or Object Code. The Budget Adoption Resolution -- included in the adopted budget book in the Appendix Section -- outlines the specific process for making budget adjustments. Department Directors are authorized to move appropriations within each program/division and within the same fund for their respective departments, so long as appropriations are not being increased. The City Manager may transfer operating budget appropriations within the same fund between departments, so long as total appropriations are not being increased. Any changes to total appropriations and any changes to Capital Improvement Program appropriations must be approved by a majority of the City Council.

Public Hearing: Year Two FY 2026-27 Biennial
Budget and Five-Year Capital Improvement
Program presented to City Council for review and
adoption
Year Two - FY 2026-27 Biennial Budget and Five-Year
Capital Improvement Program presented to City Council for review and adoption
FY 2025-26 Third-Quarter Review presented to City
Council
Public Hearing: Landscaping and Lighting Assessment
District No. 1 and Paramount Mines Assessment District
presented to City Council for approval
Final Department review of Year Two Budget Five-Year Forecast Update to City Council

MAY JUNE
LLD No. 1 and Paramount Mines FY 2026-27 Kickoff Meeting

MARCH APRIL
Year Two Review of FY 2026-27 Biennial Budget
adjustments
FY 2026-27 User Fee Schedule Update presented to City
Council
Year Two Review of Five-Year Capital Improvement
Program budgets and projects
Administrative Services to review Department submittals of Budget Revisions for Year Two
Distribute FY 2026-27 Budget Guidelines to
Departments for review / update
FY 2024-25 Annual Comprehensive Financial
Report (ACFR) presented to City Council
Finalize FY 2025-26 Mid-Year budget projections for City Council presentation
Prepare FY 2025-26 mid-year budget report and
agenda report for City Council meeting
FY 2025-26 Mid-year review of revenue and expenditures
presented to City Council
FY 2026-27 Biennial Budget Calendar presented to
City Council
Departments to review FY 2026-27 User Fee Schedule
City of Pico Rivera
Budget Preparation Calendar and
Proposed Budget Modification Process
FY 2026-27 Budget (Year Two)

JANUARY FEBRUARY
Expenditures Revenue Surplus / (Deficit)
General Fund * $ 64,927,469 $ 64,533,969 $ (393,500)
Internal Service Fund $ 331,000 $ 903,534 $ 572,534
Special Revenue Funds $ 19,557,992 $ 18,403,795 $ (1,154,197) Grant Funds** $ 24,093,995 $ 26,389,428 $ 2,295,433
Capital Project Funds $ - $ 3,000,000 $ 3,000,000
Enterprise Funds $ 45,025,244 $ 45,349,961 $ 324,717
Assessment District Funds $ 2,179,796 $ 2,364,400 $ 184,604 Trust and Agency Funds $ 203,938 $ 1,065,000 $ 861,062
TOTAL CITY BUDGET $ 156,319,434 $ 162,010,087 $ 5,690,653 * Includes funds supported by the General Fund.
**Grant Reimbursement Funds
City of Pico Rivera
Citywide (All Funds) Summary
FY 2025-26 Proposed Budget (Expenditures and Revenue)
Expenditures Revenue Surplus / (Deficit)
General Fund * $ 65,858,679 $ 65,538,560 $ (320,119)
Internal Service Fund $ 331,000 $ 688,057 $ 357,057
Special Revenue Funds $ 19,655,186 $ 18,481,029 $ (1,174,157) Grant Funds** $ 31,002,864 $ 30,883,343 $ (119,521)
Capital Project Funds*** $ - $ 3,000,000 $ 3,000,000
Enterprise Funds $ 44,179,969 $ 45,896,537 $ 1,716,569
Assessment District Funds $ 2,358,664 $ 2,422,490 $ 63,826 Trust and Agency Funds $ - $ - $ -
TOTAL CITY BUDGET $ 163,386,362 $ 166,910,017 $ 3,523,655 * Includes funds supported by the General Fund.
**Grant Reimbursement Funds
***Sufficient fund balances available for expenditures in FY 2026-27 City of Pico Rivera
Citywide (All Funds) Summary
FY 2026-27 Proposed Budget (Expenditures and Revenue)
Starting Fund Estimated Estimated Estimated Operating Transfers In TOTAL Operating Capital Transfers TOTAL Estimated Balance
Revenue &
Transfers-In
Expenditures &
Transfers-Out Fund Balance Revenues REVENUES Expenditures Projects Out EXPENDITURES Fund Balance July 1, 2024 FY 24-25 FY 24-25 July 1, 2025 June 30, 2026 General Fund
100 General Fund - Operating 64,074,920 62,439,714 62,149,074 64,365,560 61,681,694 1,734,275 63,415,969 59,350,969 - 4,065,000 63,415,969 64,365,560 105 Liability Claims (366,391) 760,674 865,855 (471,572) 739,000 - 739,000 739,000 - - 739,000 (471,572) 106 Workers Compensation Claims 97,368 343,000 165,002 275,366 172,500 - 172,500 172,500 - - 172,500 275,366 180 Strategic Goals-CED 1,293,346 - 173,327 1,120,019 - - - 600,000 - - 600,000 520,019 551 Water Enterprise 18,384,911 142,252 - 18,527,162 121,000 - 121,000 - - - - 18,648,162 875 Section 115 PRSP-Trust 1,454,751 687,375 8,997 2,133,129 85,500 - 85,500 - - - - 2,218,629 Sub Total 84,938,906 64,373,014 63,362,255 85,949,666 62,799,694 1,734,275 64,533,969 60,862,469 - 4,065,000 64,927,469 85,556,166 Equipment Replacement Fund
170 Equipment Replacement 2,718,171 474,513 322,651 2,870,033 903,534 - 903,534 331,000 - - 331,000 3,442,567 Sub Total 2,718,171 474,513 322,651 2,870,033 903,534 - 903,534 331,000 - - 331,000 3,442,567 Special Revenue Funds
200 Air Quality Improvement 562,539 126,404 333,641 355,302 110,294 - 110,294 34,600 - - 34,600 430,996 201 State Gas Tax - 1,754,106 1,754,106 - 1,734,275 - 1,734,275 - - 1,734,275 1,734,275 - 202 SB1 - Traffic Congestion Relief 3,043,472 1,886,343 1,517,662 3,412,153 1,798,644 - 1,798,644 345,479 1,400,000 - 1,745,479 3,465,317 205 Proposition A 4,187,622 1,877,811 1,490,935 4,574,498 1,799,863 - 1,799,863 2,105,849 300,000 - 2,405,849 3,968,512 206 Proposition C 2,380,974 1,481,409 1,868,583 1,993,800 1,439,681 - 1,439,681 100,000 1,639,415 - 1,739,415 1,694,066 207 Measure R 2,984,584 1,613,709 1,490,603 3,107,690 1,155,935 - 1,155,935 155,015 1,020,000 - 1,175,015 3,088,610 208 Measure M (285,850) 2,653,761 1,763,814 604,097 1,120,833 - 1,120,833 90,000 446,700 835,669 1,372,369 352,561 209 Measure W 2,013,143 1,017,407 1,623,592 1,406,957 994,466 - 994,466 283,750 1,345,000 - 1,628,750 772,674 210 Transportation Development Act (5,819) 41,664 71,101 (35,256) 98,586 - 98,586 - 70,000 - 70,000 (6,670) 215 Measure A - 0 0 (0) - - - - - - - (0)
220 Public Image Enhancement (PIE) 1,424,893 341,494 87,409 1,678,979 77,500 - 77,500 - - - - 1,756,479 221 California Beverage Container 41,725 17,669 - 59,394 2,200 - 2,200 15,510 - - 15,510 46,084 225 Sewer Maintenance 0 - - 0 - - - - - - - 0
250 Cable/PEG Support 320,065 57,317 9,600 367,782 - - - 37,355 - - 37,355 330,427 255 Economic Development Sustainability 953,749 100,593 171,135 883,206 48,900 - 48,900 - - - - 932,106 263 Passons Grade Separation - - - - - - - - - - - -
270 Park Development 99,009 6,122 - 105,131 5,200 - 5,200 - - - - 110,331 280 Community Development Block Grant (CDBG) (285,462) 567,623 303,818 (21,658) 611,687 - 611,687 331,174 258,590 - 589,764 265 282 Home Program 2,831,172 274,927 - 3,106,099 105,800 - 105,800 - - - - 3,211,899 283 CalHome 705,599 - - 705,599 - - - - - - - 705,599
290 L&M Income Housing Asset 2,798,244 77,965 - 2,876,210 48,300 - 48,300 - - - - 2,924,510 291 Housing Assistance Program (Section 8) 857,533 7,020,607 7,004,751 873,388 6,170,062 - 6,170,062 6,123,942 - - 6,123,942 919,509 305 2018 Series A Certificates of Participation 5,123,973 1,077,337 5,839,169 362,141 245,900 835,669 1,081,569 885,669 - - 885,669 558,041 640 American Recovery Plan 0 638,690 638,690 0 - - - - - - - 0 Sub Total 29,751,166 22,632,957 25,968,612 26,415,512 17,568,126 835,669 18,403,795 10,508,343 6,479,705 2,569,944 19,557,992 25,261,315 City of Pico Rivera
Revenue and Expenditure Summary (All Funds)
Summary of Resources and Requirements
Fiscal Year 2025-26 Proposed Budget
Starting Fund Estimated Estimated Estimated Operating Transfers In TOTAL Operating Capital Transfers TOTAL Estimated Balance
Revenue &
Transfers-In
Expenditures &
Transfers-Out Fund Balance Revenues REVENUES Expenditures Projects Out EXPENDITURES Fund Balance July 1, 2024 FY 24-25 FY 24-25 July 1, 2025 June 30, 2026 City of Pico Rivera
Revenue and Expenditure Summary (All Funds)
Summary of Resources and Requirements
Fiscal Year 2025-26 Proposed Budget
Grant Funds
637 Gateway Cities Council of Governments (COG) 17,334 - - 17,334 - - - - - - - 17,334 638 Surface Transportation Program Local (STPL) Federal - - - - - - - - - - - - 661 Highway Bridge Program (HBP) (93,253) 443,567 274,627 75,688 20,766,925 - 20,766,925 - 20,766,925 - 20,766,925 75,688 670 Used Oil Recycle 78,701 4,901 6,175 77,427 12,734 - 12,734 8,634 - - 8,634 81,527 671 Cal Recycle 292,866 495,053 185,773 602,146 516,831 - 516,831 395,169 - - 395,169 723,808 690 Recreation & Education Accelerating Children's Hopes (REACH) 914,363 1,221,916 1,137,145 999,135 1,037,400 - 1,037,400 1,278,411 - - 1,278,411 758,124 697 Miscellaneous Local Grants 44,631 129,432 166,506 7,557 126,853 - 126,853 126,853 - - 126,853 7,556 698 Miscellaneous Federal Grants (40,132) 230,767 177,967 12,669 1,067,485 - 1,067,485 - 1,067,485 - 1,067,485 12,669 699 Miscellaneous State Grants (5,160,649) 10,530,653 7,791,227 (2,421,223) 2,861,200 - 2,861,200 389,318 61,200 - 450,518 (10,541) Sub Total (3,946,139) 13,056,290 9,739,419 (629,268) 26,389,428 - 26,389,428 2,198,385 21,895,610 - 24,093,995 1,666,165 Capital Projects Fund
400 Capital Improvement 18,227,150 6,446,000 90,290 24,582,860 - 3,000,000 3,000,000 - - - - 27,582,860 Sub Total 18,227,150 6,446,000 90,290 24,582,860 - 3,000,000 3,000,000 - - - - 27,582,860 Assessment District Funds
230 Lighting Assessment District 3,088,625 2,392,090 1,139,066 4,341,650 2,347,800 - 2,347,800 2,179,796 - - 2,179,796 4,509,654 231 Paramount/Mines Assessment District 85,496 17,467 - 102,963 16,600 - 16,600 - - - - 119,563 Sub Total 3,174,121 2,409,557 1,139,066 4,444,613 2,364,400 - 2,364,400 2,179,796 - - 2,179,796 4,629,216 Enterprise Funds
550 Water Authority 45,327,106 14,663,672 12,897,060 47,093,718 14,491,955 - 14,491,955 13,353,120 3,763,000 - 17,116,120 44,469,553 560 Pico Rivera Innovative Municipal Energy (PRIME) 17,634,933 28,748,142 26,680,943 19,702,131 29,113,255 - 29,113,255 25,534,384 - - 25,534,384 23,281,003 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Choice - 10,000 4,800 5,200 - - - - - - - 5,200 570 Golf Course (4,015,097) 1,436,233 2,190,653 (4,769,517) 1,351,651 - 1,351,651 2,147,260 - - 2,147,260 (5,565,126) 590 Recreation Area Complex 830,800 304,143 309,018 825,926 393,100 - 393,100 227,481 - - 227,481 991,545 Sub Total 59,777,742 45,162,190 42,082,474 62,857,458 45,349,961 - 45,349,961 41,262,244 3,763,000 - 45,025,244 63,182,175 Successor Agency
851 Successor - DS FUND (99,011,596) 3,798,916 (1,485,716) (93,726,964) - 1,065,000 1,065,000 203,938 - - 203,938 (92,865,902) 852 Redevelopment Obligation Retirement Fund 6,035,816 1,063,649 2,693,912 4,405,553 - - - - - - - 4,405,553 Sub Total (92,975,780) 4,862,565 1,208,196 (89,321,411) - 1,065,000 1,065,000 203,938 - - 203,938 (88,460,349) -
GRAND TOTAL 101,665,338 159,417,087 143,912,962 117,169,463 $ 155,375,143 $ 6,634,944 $ 162,010,087 $ 117,546,175 $ 32,138,315 $ 6,634,944 $ 156,319,434 $ 122,860,115 Starting Fund Estimated Estimated Estimated Operating Transfers In TOTAL Operating Capital Transfers TOTAL Estimated Balance
Revenue &
Transfers-In
Expenditures &
Transfers-Out Fund Balance Revenues REVENUES Expenditures Projects Out EXPENDITURES Fund Balance July 1, 2025 FY 25-26 FY 25-26 July 1, 2026 June 30, 2027 General Fund
100 General Fund - Operating 64,365,560 63,415,969 63,415,969 64,365,560 62,595,375 1,768,961 64,364,335 61,364,335 - 3,000,000 64,364,335 64,365,560 105 Liability Claims (471,572) 739,000 739,000 (471,572) 775,950 - 775,950 775,950 - - 775,950 (471,572) 106 Workers Compensation Claims 275,366 172,500 172,500 275,366 198,375 - 198,375 198,375 - - 198,375 275,366 180 Strategic Goals-CED 1,120,019 - 600,000 520,019 - - - 520,019 - - 520,019 0 551 Water Enterprise 18,527,162 121,000 - 18,648,162 114,900 - 114,900 - - - - 18,763,062 875 Section 115 PRSP-Trust 2,133,129 85,500 - 2,218,629 85,000 - 85,000 - - - - 2,303,629 Sub Total 85,949,666 64,533,969 64,927,469 85,556,166 63,769,600 1,768,961 65,538,560 62,858,679 - 3,000,000 65,858,679 85,236,047 Equipment Replacement Fund
170 Equipment Replacement 2,870,033 903,534 331,000 3,442,567 688,057 - 688,057 331,000 - - 331,000 3,799,624 Sub Total 2,870,033 903,534 331,000 3,442,567 688,057 - 688,057 331,000 - - 331,000 3,799,624 Special Revenue Funds
200 Air Quality Improvement 355,302 110,294 34,600 430,996 108,894 - 108,894 34,600 - - 34,600 505,290 201 State Gas Tax - 1,734,275 1,734,275 - 1,768,961 - 1,768,961 - - 1,768,961 1,768,961 - 202 SB1 - Traffic Congestion Relief 3,412,153 1,798,644 1,745,479 3,465,317 1,822,847 - 1,822,847 353,721 1,400,000 - 1,753,721 3,534,443 205 Proposition A 4,574,498 1,799,863 2,405,849 3,968,512 1,820,028 - 1,820,028 2,125,562 300,000 - 2,425,562 3,362,979 206 Proposition C 1,993,800 1,439,681 1,739,415 1,694,066 1,459,081 - 1,459,081 100,000 1,613,821 - 1,713,821 1,439,326 207 Measure R 3,107,690 1,155,935 1,175,015 3,088,610 1,166,710 - 1,166,710 155,015 1,020,000 - 1,175,015 3,080,305 208 Measure M 604,097 1,120,833 1,372,369 352,561 1,142,418 - 1,142,418 90,000 514,390 833,919 1,438,309 56,670 209 Measure W 1,406,957 994,466 1,628,750 772,674 989,466 - 989,466 287,588 1,350,000 - 1,637,588 124,552 210 Transportation Development Act (35,256) 98,586 70,000 (6,670) 74,558 - 74,558 - 70,000 - 70,000 (2,112) 215 Measure A (0) - - (0) - - - - - - - (0)
220 Public Image Enhancement (PIE) 1,678,979 77,500 - 1,756,479 73,700 - 73,700 - - - - 1,830,179 221 California Beverage Container 59,394 2,200 15,510 46,084 2,100 - 2,100 15,468 - - 15,468 32,716 225 Sewer Maintenance 0 - - 0 - - - - - - - 0
250 Cable/PEG Support 367,782 - 37,355 330,427 - - - 37,355 - - 37,355 293,072 255 Economic Development Sustainability 883,206 48,900 - 932,106 46,400 - 46,400 - - - - 978,506 263 Passons Grade Separation - - - - - - - - - - - -
270 Park Development 105,131 5,200 - 110,331 4,900 - 4,900 - - - - 115,231 280 Community Development Block Grant (CDBG) (21,658) 611,687 589,764 265 611,687 - 611,687 331,174 258,590 - 589,764 22,188 282 Home Program 3,106,099 105,800 - 3,211,899 100,500 - 100,500 - - - - 3,312,399 283 CalHome 705,599 - - 705,599 - - - - - - - 705,599
290 L&M Income Housing Asset 2,876,210 48,300 - 2,924,510 45,900 - 45,900 - - - - 2,970,410 291 Housing Assistance Program (Section 8) 873,388 6,170,062 6,123,942 919,509 6,170,062 - 6,170,062 6,161,104 - - 6,161,104 928,466 305 2018 Series A Certificates of Participation 362,141 1,081,569 885,669 558,041 238,900 833,919 1,072,819 833,919 - - 833,919 796,941 640 American Recovery Plan 0 - - 0 - - - - - - - 0
Sub Total 26,415,512 18,403,795 19,557,992 25,261,315 17,647,110 833,919 18,481,029 10,525,506 6,526,801 2,602,880 19,655,186 24,087,157 City of Pico Rivera
Revenue and Expenditure Summary (All Funds)
Summary of Resources and Requirements
Fiscal Year 2026-27 Proposed Budget
Starting Fund Estimated Estimated Estimated Operating Transfers In TOTAL Operating Capital Transfers TOTAL Estimated Balance
Revenue &
Transfers-In
Expenditures &
Transfers-Out Fund Balance Revenues REVENUES Expenditures Projects Out EXPENDITURES Fund Balance July 1, 2025 FY 25-26 FY 25-26 July 1, 2026 June 30, 2027 City of Pico Rivera
Revenue and Expenditure Summary (All Funds)
Summary of Resources and Requirements
Fiscal Year 2026-27 Proposed Budget
Grant Funds
637 Gateway Cities Council of Governments (COG) 17,334 - - 17,334 - - - - - - - 17,334 638 Surface Transportation Program Local (STPL) Federal - - - - - - - - - - - - 661 Highway Bridge Program (HBP) 75,688 20,766,925 20,766,925 75,688 24,787,072 - 24,787,072 - 24,787,072 - 24,787,072 75,688 670 Used Oil Recycle 77,427 12,734 8,634 81,527 12,312 - 12,312 8,412 - - 8,412 85,427 671 Cal Recycle 602,146 516,831 395,169 723,808 582,778 - 582,778 414,172 - - 414,172 892,414 690 Recreation & Education Accelerating Children's Hopes (REACH) 999,135 1,037,400 1,278,411 758,124 1,035,500 - 1,035,500 1,318,209 - - 1,318,209 475,415 697 Miscellaneous Local Grants 7,557 126,853 126,853 7,556 130,692 - 130,692 130,692 - - 130,692 7,556 698 Miscellaneous Federal Grants 12,669 1,067,485 1,067,485 12,669 3,666,269 - 3,666,269 - 3,666,269 - 3,666,269 12,669 699 Miscellaneous State Grants (2,421,223) 2,861,200 450,518 (10,541) 668,720 - 668,720 389,318 288,720 - 678,038 (19,859) Sub Total (629,268) 26,389,428 24,093,995 1,666,165 30,883,343 - 30,883,343 2,260,803 28,742,061 - 31,002,864 1,546,644 Capital Projects Fund
400 Capital Improvement 24,582,860 3,000,000 - 27,582,860 - 3,000,000 3,000,000 - - - - 30,582,860 Sub Total 24,582,860 3,000,000 - 27,582,860 - 3,000,000 3,000,000 - - - - 30,582,860 Assessment District Funds
230 Lighting Assessment District 4,341,650 2,347,800 2,179,796 4,509,654 2,405,730 - 2,405,730 2,358,664 - - 2,358,664 4,556,720 231 Paramount/Mines Assessment District 102,963 16,600 - 119,563 16,760 - 16,760 - - - - 136,323 Sub Total 4,444,613 2,364,400 2,179,796 4,629,216 2,422,490 - 2,422,490 2,358,664 - - 2,358,664 4,693,042 Enterprise Funds
550 Water Authority 47,093,718 14,491,955 17,116,120 44,469,553 14,807,977 - 14,807,977 13,547,246 550,000 - 14,097,246 45,180,284 560 Pico Rivera Innovative Municipal Energy (PRIME) 19,702,131 29,113,255 25,534,384 23,281,003 29,329,310 - 29,329,310 27,659,481 - - 27,659,481 24,950,831 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Choice 5,200 - - 5,200 - - - - - - - 5,200 570 Golf Course (4,769,517) 1,351,651 2,147,260 (5,565,126) 1,351,651 - 1,351,651 2,203,501 - - 2,203,501 (6,416,976) 590 Recreation Area Complex 825,926 393,100 227,481 991,545 407,600 - 407,600 219,741 - - 219,741 1,179,404 Sub Total 62,857,458 45,349,961 45,025,244 63,182,175 45,896,537 - 45,896,537 43,629,969 550,000 - 44,179,969 64,898,743 Successor Agency
851 Successor - DS FUND (93,726,964) 1,065,000 203,938 (92,865,902) - - - - - - - (92,865,902) 852 Redevelopment Obligation Retirement Fund 4,405,553 - - 4,405,553 - - - - - - - 4,405,553 Sub Total (89,321,411) 1,065,000 203,938 (88,460,349) - - - - - - - (88,460,349) -
GRAND TOTAL 117,169,463 162,010,087 156,319,434 122,860,115 $ 161,307,137 $ 5,602,880 $ 166,910,017 $ 121,964,621 $ 35,818,862 $ 5,602,880 $ 163,386,362 $ 126,383,769

OBJECT DESCRIPTION
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
Taxes and Franchises
40100 - SALES AND USE TAXES 12,373,369 12,577,282 13,533,367 13,116,112 13,706,894 13,733,107 14,033,689 40101 - SALES AND USE TAXES - MEASURE P 12,177,951 12,539,697 12,715,292 12,768,000 12,893,000 13,254,498 13,388,650 40102 - SALES TAX REVENUE CONTRA ACCOUNT - - (112,592) - (157,301) (43,330) (43,330) 40200 - FRANCHISE TAX 1,006,998 1,077,004 1,048,670 1,000,000 994,105 1,025,570 1,049,530 40400 - PROPERTY TRANSFER TAX 299,231 220,945 110,238 108,651 146,362 194,005 194,005 40500 - TRANSIENT OCCUPANCY TAX 533,482 597,129 522,694 500,000 426,872 457,512 457,512 40700 - UTILITY USERS TAX 3,567,128 4,001,578 3,881,820 4,169,534 4,112,509 4,262,741 4,429,346 40800 - RUBBISH FRANCHISE FEE 950,000 986,400 1,035,700 1,071,700 1,078,300 1,110,100 1,149,300 44200 - PROPERTY TAX-IN LIEU OF VLF 8,878,490 9,521,166 10,023,410 10,524,580 10,318,629 10,754,346 11,135,050 45400 - PROPERTY TAX-A.B. 1197 ALLOCATION 3,580,456 4,048,127 4,029,440 4,050,456 4,227,667 4,224,381 4,384,343 Subtotal - Taxes and Franchises 43,367,106 45,569,330 46,788,038 47,309,033 47,747,037 48,972,930 50,178,095 Licenses and Permits
41000 - CERT. OF OCCUPANCY PERMITS 12,443 24,073 29,799 14,000 34,410 22,709 23,231 41100 - BUSINESS LICENSE TAX 1,162,270 2,928,992 4,427,002 4,674,027 4,693,824 4,788,000 4,884,000 41101 - BUSINESS LICENSE TAX - DELINQUENT 51 - 189 3,000 907 850 850 41105 - BUSINESS LICENSE PROCESSING FEE 94,995 295,212 (96,523) 90,000 (104,846) 100,717 100,717 41106 - DISCOVERED BUSINESS LICENSE PROCES - - (308,262) (52,000) (144,528) (94,569) (94,569) 41110 - BUSINESS LICENSE LATE FEE 135,819 45,796 418,926 25,000 350,878 204,249 204,249 41111 - BUSINESS LICENSE DELINQUENT FEE - 15 733 - 2,294 196 196 41115 - SB1186 FEE 8,586 9,475 10,403 8,000 10,305 9,116 9,116 41120 - HOME OCCUPATION - PLANNING REVIEW 861 143 - 1,000 - 1,000 1,000 41130 - TOBACCO RETAILER LICENSE - - 8,840 - 2,340 20,800 20,800 41200 - REGULATORY PERMIT 2,546 12,268 9,840 8,000 11,739 9,180 9,180 41300 - BUILDING PERMITS 478,270 888,949 618,861 750,000 910,373 750,000 750,000 41305 - GREEN FEE - SB 1473 - 431 - - - - -
41315 - GENERAL PLAN MAINTENANCE FEE - 58,991 5,540 - 13,725 13,000 13,000 41350 - AUTOMATED PERMIT SYSTEM 3,894 4,202 5,039 4,000 12,375 4,000 4,000 41400 - PLUMBING PERMITS 65,417 79,027 86,053 105,000 106,858 95,000 90,000 41500 - ELECTRICAL PERMITS 105,223 122,556 151,339 175,000 222,632 190,000 190,000 41600 - STRONG MOTION IMPL PROGRAM (SMIP) - 1,907 - - - - - 41700 - HEATING AIR COND PERMIT 44,668 54,579 46,493 50,000 56,497 50,000 50,000 41800 - DOG LICENSE 285,324 180,683 180,782 160,000 180,328 180,000 180,000 41900 - OTHER LICENSE & PERMITS 151,328 177,722 148,207 150,000 105,495 150,000 150,000 42000 - PLAN CHECK FEES 837,220 650,469 493,809 650,000 561,927 650,000 650,000 42300 - STORM DRAIN REVENUE 91,035 134,352 123,224 60,000 97,110 116,204 116,204 42600 - IMAGE ENHANCEMENT FEE - - - - (15,059) - -
46100 - ZONING AND PLANNING FEES 132,279 167,193 206,004 170,000 230,595 175,000 175,000 46350 - RESIDENTIAL PARKING PERMIT 231 8,537 7,252 7,000 6,622 5,755 5,755 Subtotal - Licenses and Permits 3,612,461 5,845,572 6,573,550 7,052,027 7,346,801 7,441,208 7,532,730 Fines and Forfeitures
42050 - ADMINISTRATIVE CITATION 84,955 82,893 100,695 85,000 52,122 85,000 85,000 42100 - VEHICLE CODE FINES 77,360 72,368 44,217 75,000 41,786 75,000 93,000 42200 - OTHER COURT FINES 1,036,941 1,016,504 1,068,996 1,250,000 992,493 1,200,000 1,200,000 42250 - FINES & VIOLATION- FIREWORKS - - 53 - 13,703 9,100 4,550 Subtotal - Fines and Forfeitures 1,199,257 1,171,765 1,213,961 1,410,000 1,100,105 1,369,100 1,382,550 City of Pico Rivera
Fiscal Years 2021-22 through 2026-27
Historical Actuals and Proposed Budget
General Fund Revenue Detail

OBJECT DESCRIPTION
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
City of Pico Rivera
Fiscal Years 2021-22 through 2026-27
Historical Actuals and Proposed Budget
General Fund Revenue Detail
Use of Money and Property
43100 - INTEREST INCOME (675,586) 1,085,107 2,476,966 2,104,632 2,515,509 1,938,900 1,842,300 43116 - INVESTMENT FAIR VALUE GAIN (LOSS) - (216,844) 860,095 - 414,736 63,200 60,100 43200 - RENTS AND CONCESSIONS (3,567) 3,772 23,111 13,776 11,560 9,273 9,273 48820 - RENTALS 3 5 370 5 7,370 - -
Subtotal - Use of Money and Property (679,150) 872,040 3,360,542 2,118,413 2,949,175 2,011,373 1,911,673 Charges for Services
42010 - RECORD RETENTION SURCHARGE 3,037 3,323 3,380 4,000 3,807 3,435 3,435 42020 - EV CHARGING USER FEES - - - - 68,812 - -
46504 - PARKS AND REC - SPECIAL EVENTS 41,197 55,086 33,953 45,320 28,903 35,000 35,000 46508 - PARKS AND REC - YOUTH SPORTS 17,790 39,360 54,045 45,000 59,435 65,000 65,000 46509 - PARKS AND REC - ADULT SPORTS 20,976 32,804 37,149 37,853 26,266 30,000 30,000 46510 - PARKS AND REC - CONTRACT PROGRAMS 42,068 119,286 141,182 110,000 155,947 125,000 125,000 46511 - PARKS AND REC - FEES & PROGRAMS - 432 2,374 1,000 3,295 2,000 2,000 46512 - PARKS AND REC - FIELD & FACILITY RENTA 74,791 109,583 114,900 90,000 106,470 120,000 120,000 46513 - PARKS AND REC - BATTING CAGES 2,093 950 700 850 1,335 850 850 46514 - PARKS AND REC - TEEN SERVICES - - - - 195 200 200 46520 - PARKS AND REC - GO GETTERS PROGAM (5,190) 7,980 6,470 5,256 5,990 2,500 2,500 46601 - PARKS AND REC - TRIPS & TOURS 3,545 11,267 33,925 25,000 39,341 50,000 50,000 46602 - PARKS AND REC - SENIOR CENTER 4,226 13,911 22,379 17,000 27,748 25,000 25,000 46603 - PARKS AND REC - BUSINESS-FAMILY ENGA - 3,387 7,030 7,622 8,100 2,500 2,500 46605 - PARKS AND REC - COMMUNITY GARDEN 1,595 3,530 7,700 3,612 4,780 1,000 1,000 46607 - PARKS AND REC - CAMPS 75,950 92,516 116,492 85,000 140,635 135,000 135,000 46800 - OTHER CURRENT SERVICE CHARGES 989 - - - - - -
46900 - REPRODUCTION CHARGES 244 232 219 250 245 266 266 48670 - VENDING MACHINE COMMISSION - 0 - - - - -
48830 - CREDIT CARD PROCESSING FEE - - (1,200) - - - -
48835 - TECHNOLOGY SURCHARGE 67,328 66,843 59,260 50,000 85,468 68,474 70,049 48836 - TRAINING SURCHARGE - 20,512 14,499 18,000 19,423 13,253 13,558 48840 - CURRENT SERVICE CHARGES 8,697 14,678 17,517 6,000 23,560 13,973 14,294 Subtotal - Charges for Services 359,335 595,679 671,973 551,763 809,754 693,451 695,652 Other Revenue
42302 - FORECLOSURE PRGM-REGISTRATION 23,030 28,320 19,740 25,000 15,980 - - 42304 - LEGAL SETTLEMENTS - 810,503 - - - - -
43210 - LEASE REVENUE 20,082 17,991 - - - 9,518 9,518
46000 - IMPOUND SERVICE CHARGE 41,093 46,070 43,056 35,000 42,780 41,305 41,305 46300 - PARKING PERMIT 8,234 286 - - - - -
46310 - INOPERATIVE VEHICLE EXTENSION 76 279 - 250 60 151 151 47100 - SALES OF PROPERTY - 928,625 - - - - -
47130 - SALE OF FULLY DEPRECIATED ASSETS - - - - 26,100 - - 47200 - MISCELLANEOUS REVENUE 228,581 234,761 214,671 150,000 201,174 230,579 230,579 47220 - DONATION & SPONSORSHIP - 13,600 258,600 - 10,100 - - 47300 - DAMAGES TO CITY PROPERTY 48,854 - - 5,000 - - - 47310 - RESTITUTION 200 2,284 - 2,000 30 - -
47500 - ST MANDATED COSTS/REIMB 17,266 122,276 57,351 - 55,839 - - 47610 - COST REIMBURSEMENTS 61,995 309,887 57,376 60,000 19,177 61,860 63,283 47612 - COST RECOVERY-ROAD IMPACTS (RUBBIS 19,000 19,700 20,700 21,434 21,600 22,200 10,000 47620 - COOP PURCHASING PROGRAM FCCC 108,868 - - - 598 149 152 47630 - COST REIMBURSEMENTS-NON CIP DEPOSI 108,868 - - - - 27,217 27,761 47920 - RECYCLING PROGRAM REVENUE 324 3,962 4,211 2,000 1,007 2,000 2,000 48970 - CBC REBATE PROGRAM 26,404 30,299 23,016 15,675 18,729 23,849 24,326 48975 - OTHER FINANCING SOURCES- LEASE - - 102,880 - 102,880 - - Subtotal - Other Revenue 712,875 2,568,843 801,601 316,359 516,055 418,828 409,075

OBJECT DESCRIPTION
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
City of Pico Rivera
Fiscal Years 2021-22 through 2026-27
Historical Actuals and Proposed Budget
General Fund Revenue Detail
Intergovernmental Revenue
44000 - STREET & HWY MAINT. SB 447,368 - - - - - -
44800 - FEDERAL GRANTS 33,428 1 - - - - -
45000 - STATE GRANTS 156,409 37,000 78,500 400,000 30,000 579,804 290,599 45500 - C.O.P.S. PRGM ALLOCATION 161,285 165,271 186,159 163,200 194,663 195,000 195,000 45800 - BUREAU OF JUSTICE ASST GRANT - 49,431 - - - - - Subtotal - Intergovernmental Revenue 798,489 251,703 264,659 563,200 224,663 774,804 485,599 TOTAL - OPERATING REVENUE 49,370,373 56,874,931 59,674,323 59,320,795 60,693,590 61,681,694 62,595,375 47900 - Non-Operating Transfers In 1,479,066 1,847,348 1,719,327 1,746,124 1,746,124 1,734,275 1,768,961 TOTAL - GENERAL FUND REVENUE 50,849,439 58,722,279 61,393,650 61,066,919 62,439,714 63,415,969 64,364,335

THIS PAGE

LEFT BLANK

INTENTIONALLY
31725969 -

OBJECT DESCRIPTION
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATE
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
51100 - SALARIES 8,347,852 9,447,769 10,053,680 11,784,508 10,359,923 12,421,067 12,968,073 51120 - VACATION/SICK LEAVE ACCT 486,269 555,509 510,757 256,000 474,851 377,901 397,308 51200 - HOURLY SALARIES 1,238,167 1,327,746 2,005,821 2,419,478 1,972,012 2,691,499 2,829,136 51300 - OVERTIME 105,547 144,834 170,465 108,000 204,960 140,700 140,700 51500 - PUBLIC EMPLOYEE'S RETIREMENT 3,004,883 3,402,558 3,438,393 3,962,162 3,373,570 4,324,084 4,589,327 51501 - PUBLIC AGENCY RETIREMENT 44,709 50,212 69,406 97,717 73,078 133,077 138,084 51504 - DEFERRED COMPENSATION 34,644 64,377 117,651 117,520 115,700 134,364 140,183 51505 - PT RETIREMENT - - - - 569 - -
51600 - WORKER'S COMPENSATION INS 91,978 84,367 102,438 137,736 102,438 156,017 180,288 51700 - DISABILITY INSURANCE 71,320 84,034 88,999 111,893 96,131 123,336 129,976 51800 - UNEMPLOYMENT INSURANCE 35,459 3,507 7,594 - 9,628 - - 51900 - GROUP HEALTH & LIFE INS 2,447,558 2,564,115 2,783,073 3,593,875 2,927,736 3,908,422 4,320,042 51901 - CASH BACK INCENTIVE PAY 268,505 267,317 252,481 232,756 233,768 230,561 230,561 51903 - AUTO ALLOWANCE 50,345 53,043 62,903 60,360 57,898 58,680 65,473 51904 - TECHNOLOGY STIPEND 14,888 16,034 17,942 17,070 16,208 16,530 18,665 51905 - BILINGUAL PAY 13,393 24,723 19,183 20,580 19,571 21,810 24,100 51906 - POST EMPLOYMENT HEALTH PLAN 9,728 11,331 11,168 17,017 10,857 15,956 17,896 51907 - OPEB COST ALLOCATION 721,310 435,239 399,998 568,402 570,499 495,257 412,635 51908 - CERTIFICATION COMPENSATION - - 4,338 - 2,150 - - 51930 - MEDICARE/EMPLOYER PORTION 145,144 180,818 187,849 170,876 192,062 180,105 188,037 51951 - PARS PSP TRUST - - - - 621,302 - -
51960 - VACANCY SAVINGS (279,000) (400,000) (400,000) (400,000) (400,000) (400,000) (400,000) 51961 - VACANCY SAVINGS OFFSET 279,000 400,000 400,000 - 365,201 - - Subtotal - Salaries and Benefits 17,131,699 18,717,533 20,304,138 23,275,950 21,400,111 25,029,367 26,390,484 52100 - POSTAGE 65,553 58,741 37,046 91,949 56,377 94,349 94,349 52200 - DEPARTMENTAL SUPPLIES 182,281 229,088 197,514 182,200 244,927 268,108 297,041 52205 - OFFICE SUPPLIES 21,264 26,685 157,477 36,291 123,226 49,701 49,701 52210 - SUPPLIES/CHEMICALS 13,169 12,266 3,442 25,895 1,129 1,000 1,000 52230 - SB 1186B ADA EXPENSES 2,585 - 500 1,000 500 1,000 1,000 52250 - UNIFORMS 40,571 45,211 54,587 57,700 48,880 69,330 70,593 52255 - PARTICIPANT UNIFORMS 3,383 30,893 30,783 30,294 37,444 40,663 40,663 52300 - ADVERTISING AND PUBLICATIONS 85,202 77,462 51,981 54,575 42,331 52,155 52,155 52400 - PRINT, DUPLICATE & PHOTO 126,283 145,592 166,241 306,676 150,573 290,454 291,454 52500 - ELECTION EXPENSE - 117,591 - 150,000 111,126 - 150,000 52600 - MEMBERSHIP AND DUES 93,068 93,109 97,456 117,232 108,072 117,036 117,336 52700 - BOOKS AND PERIODICALS 405 1,107 2,153 3,050 1,709 3,450 3,450 52800 - SOFTWARE 84,609 70,635 2,049 661 2,037 661 661
52805 - SOFTWARE LICENSE 223,096 311,318 487,809 543,901 491,049 678,053 761,257 52900 - COMMISSION STIPENDS 3,400 5,100 9,075 12,750 7,425 14,250 14,095 53100 - AUTOMOBILE SUPPLIES 34,053 51,857 74,232 45,000 67,459 55,000 55,000 53150 - FUEL 170,602 195,171 199,057 180,250 181,649 200,250 200,250 53200 - MILEAGE REIMBURSEMENT 166 641 408 2,416 202 1,900 1,900 53300 - EQUIPMENT MAINTENANCE & REPAIRS 39,038 38,488 32,419 165,072 43,595 174,560 174,560 53301 - EQUIPMENT RENTAL 70,374 106,562 158,483 175,590 143,641 219,400 242,910 53400 - BUILDING AND GROUNDS MAINTENANCE 139,577 183,068 204,060 214,200 221,165 220,497 221,420 53410 - ELECTRICAL MAINTENANCE 30,345 33,351 26,935 28,000 40,727 28,000 28,000 53430 - PAINT SUPPLIES 5,254 4,458 11,987 7,200 9,955 7,704 7,704 53440 - PLUMBING SUPPLIES 21,399 25,636 22,798 36,000 20,794 36,000 36,000 53450 - SWIMMING POOL MAINTENANCE - - - 2,600 - 1,000 1,000 53500 - SMALL TOOLS & EQUIPMENT 129,321 150,266 191,134 149,969 244,003 175,215 175,578 53610 - COST REIMBURSEMENTS - - - 150 - 150 150
53800 - C.O.P.S. PGRM COSTS 161,285 165,271 186,159 - 186,159 - - 54100 - SPECIAL DEPARTMENTAL EXPENSES 435,866 354,835 410,327 595,431 526,483 378,194 166,681 54200 - UTILITIES 1,071,635 1,209,583 1,252,309 1,108,140 1,347,544 1,128,140 1,128,140 54300 - TELEPHONE 222,370 221,881 126,880 134,500 146,780 154,016 159,255 54400 - PROFESSIONAL SERVICES 514,487 451,428 473,031 1,495,130 1,360,469 1,801,113 1,356,464 54420 - HEALTH & WELLNESS - - - - 10,201 - -
Fiscal Years 2021-22 through 2026-27
Historical Actuals and Proposed Budget
General Fund Expenditure Detail
City of Pico Rivera
31725969 -

OBJECT DESCRIPTION
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATE
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED
Fiscal Years 2021-22 through 2026-27
Historical Actuals and Proposed Budget
General Fund Expenditure Detail
City of Pico Rivera
54500 - CONTRACTED SERVICES 6,308,574 17,510,363 18,444,149 19,392,055 19,906,959 20,554,395 21,419,645 54510 - CONTRACT INSTRUCTORS 20,469 74,124 87,767 122,109 99,673 98,300 98,300 54530 - CREDIT CARD SERVICE CHARGE 1,194 1,419 (1,408) 3,736 2,507 3,736 3,736 54540 - COURT CHARGES 263,660 259,087 267,809 260,000 246,718 260,000 260,000 54605 - ASPHALT MAINTENANCE 20,185 48,945 44,776 35,000 63,108 50,000 50,000 54635 - GENERAL CONSTRUCTION 4,188 5,787 1,869 5,500 11,624 24,500 24,500 54640 - GRAFFITI ABATEMENT 194,107 188,038 363,292 386,531 376,895 404,858 424,101 54645 - MEDIAN ISLAND MAINTENANCE 3,657 7,768 77,194 238,472 87,146 81,472 81,472 54650 - SIGNAGE 14,109 14,862 37,835 28,150 35,548 30,150 30,150 54655 - STREET LIGHTS/SIGNALS 23,016 108,296 158,081 220,000 108,819 220,000 220,000 54660 - STREET PAINTINGS/MARKINGS 9,577 9,203 14,012 15,000 6,451 15,000 15,000 54670 - TREE CARE 2,984 5,712 3,277 5,000 3,217 5,000 5,000 54675 - WEED ABATEMENT 12,425 11,941 15,083 16,800 6,677 17,250 17,723 54700 - INSURANCE & SURETY BOND 647,727 703,209 879,858 1,294,210 1,331,745 1,391,087 1,648,157 54800 - CONVENTION & MTG EXPENSES 49,263 76,490 117,556 76,344 93,377 154,990 154,990 54810 - EMPLOYEE APPRECIATION 3,226 2,692 25,429 24,500 17,827 24,500 24,500 54900 - PROFESSIONAL DEVELOPMENT 11,549 19,511 14,982 39,418 13,692 54,063 56,563 54910 - TUITION REIMBURSEMENT 11,761 7,827 18,023 45,000 17,270 45,000 45,000 54911 - TUITION ADVANCEMENT 4,597 - - - - - -
54920 - EMERGENCY PREPAREDNESS - - - - - - -
54930 - SAFETY PROGRAMS & MATERIALS 19,124 21,730 23,681 26,380 24,838 34,380 34,380 54935 - FIRST AID TREATMENT 1,791 - 225 9,000 - 5,000 5,000 54940 - ORGANIZATIONAL LEARNING 975 1,440 7,252 96,350 3,620 96,350 96,350 55200 - SPONSORSHIPS - - - - - - -
55280 - SENIOR CITIZEN COMMITTEE 51,098 73,504 65,142 56,641 75,253 - - 55285 - EVENT TICKETS 12,528 25,529 59,037 68,266 95,400 79,700 79,700 56105 - LIABILITY CLAIM PAYMENTS - - - - - - -
56205 - PERMITS - FEES - LICENSES 51,966 33,505 60,666 75,450 71,121 116,300 116,300 56250 PERMITS - FEES - LICENSES - - - - - - -
56210 - MANAGEMENT FEES - - - - - - -
56850 - INTER DEPARTMENTAL CHARGES 236,861 226,950 341,500 341,500 341,500 911,500 974,325 56910 - LEGAL SERVICE 504,126 505,804 462,309 542,362 374,015 552,362 562,362 56978 - PRINCIPAL PAYMENT - 2016 BONDS 955,000 995,000 1,030,000 1,065,000 1,065,000 1,085,000 1,130,000 56979 - INTEREST PAYMENT - 2016 BONDS 965,250 926,250 888,775 860,550 860,550 828,200 783,900 56922 - PENALTIES - 1,870 - - - - -
56992 - BANK SERVICE CHARGES 41,204 49,492 52,745 53,900 63,367 53,900 53,900 56993 - MISC. EXPENSES - 216 (6,370) - 472 - -
57100 - LAND - 512,715 - - 1,000,806 - -
57120 - LOSS ON ASSET DISPOSAL - - 196 - - - -
57220 - LEASE PRINCIPAL EXPENDITURE 24,584 25,205 44,016 - 44,016 - - 57230 - LEASE INTEREST EXPENDITURE 2,497 1,876 4,560 - 4,560 - - 57260 - LEASE EXPENSE - - 102,880 - 102,880 - -
57300 - FURNITURE & EQUIPMENT 51,959 321,390 80,457 38,900 70,190 41,097 41,340 57850 - CONTRA DEPOSIT ACCOUNTS (1,816) (23,519) (22,952) - (31,861) - - 57900 - REPLACEMENT ACCOUNT - - 330,022 330,023 332,028 822,163 617,691 58500 - BAD DEBT - - - - - - -
59000 - OVERHEAD COST REIMBURSEMENT - - - - - - -
Subtotal - Maintenance and Operations 14,514,055 27,171,525 28,762,055 31,725,969 32,904,639 34,321,602 34,973,851 TOTAL - OPERATING EXPENDITURES 31,645,754 45,889,057 49,066,192 55,001,919 54,304,750 59,350,969 61,364,335 Non-Operating Transfer Out 18,642,135 6,080,613 9,286,473 6,065,000 7,844,324 4,065,000 3,000,000 TOTAL - GENERAL FUND EXPEND 50,287,889 51,969,671 58,352,665 61,066,919 62,149,074 63,415,969 64,364,335 FY 21-22 FY 22-23 FY 23-24 ADOPTED VARIANCE PROPOSED PROPOSED

DEPARTMENT / EXPENDITURE CATEGORY ACTUALS ACTUALS ACTUALS FY 2024-25

ADOPTED
FY 24-25
vs
FY 25-26
FY 2025-26

PROPOSED
BUDGET
FY 2026-27

PROPOSED
BUDGET

ADMINISTRATION
Salaries & Benefits 1,639,298 1,952,199 1,851,485 1,953,823 53,463 2,007,286 2,036,701 Maintenance & Operations 2,733,336 14,184,714 14,823,127 16,151,595 1,797,690 17,949,285 18,877,212 TOTAL ADMINISTRATION 4,372,634 16,136,913 16,674,612 18,105,418 1,851,154 19,956,572 20,913,913

COMMUNITY & ECONOMIC DEVELOPMENT
Salaries & Benefits 3,158,091 3,448,790 3,613,007 4,160,393 406,796 4,567,189 4,803,512 Maintenance & Operations 1,430,195 1,339,517 1,264,039 2,508,061 340,074 2,848,135 2,454,976 TOTAL COMMUNITY & ECONOMIC DEVELOPMENT 4,588,286 4,788,307 4,877,046 6,668,454 746,870 7,415,324 7,258,488

ADMINISTRATIVE SERVICES
Salaries & Benefits 3,162,465 3,358,594 3,574,793 4,409,008 389,226 4,798,234 5,201,564 Maintenance & Operations 4,324,683 4,678,441 4,651,684 5,312,959 494,201 5,807,160 5,894,353 TOTAL ADMINISTRATIVE SERVICES 7,487,148 8,037,035 8,226,477 9,721,967 883,427 10,605,394 11,095,918

HUMAN RESOURCES
Salaries & Benefits 678,682 657,857 830,319 896,140 40,327 936,467 981,059 Maintenance & Operations 383,835 336,579 337,859 415,477 (9,480) 405,997 411,333 TOTAL HUMAN RESOURCES 1,062,517 994,436 1,168,179 1,311,617 30,847 1,342,464 1,392,392

PARKS & RECREATION
Salaries & Benefits 4,211,966 4,501,433 5,316,576 6,053,582 341,495 6,395,077 6,719,168 Maintenance & Operations 1,380,119 1,386,432 1,579,450 1,787,272 103,939 1,891,211 1,880,347 TOTAL PARKS & RECREATION 5,592,085 5,887,865 6,896,026 7,840,854 445,434 8,286,288 8,599,515

PUBLIC WORKS
Salaries & Benefits 4,291,765 4,805,841 5,122,656 5,803,004 522,110 6,325,114 6,648,480 Maintenance & Operations 4,261,887 5,245,841 6,105,895 5,550,605 (130,792) 5,419,813 5,455,629 TOTAL PUBIC WORKS 8,553,652 10,051,682 11,228,551 11,353,609 391,318 11,744,927 12,104,110 GENERAL FUND OPERATING EXPENDITURES 31,656,323 45,896,238 49,070,891 55,001,919 4,349,050 59,350,969 61,364,335

TRANSFERS OUT
RDA Sales Tax Pledge 1,065,000 1,065,000 1,065,000 1,065,000 - 1,065,000 - Capital Improvement Program (CIP) 17,577,135 5,015,613 8,221,473 5,000,000 (2,000,000) 3,000,000 3,000,000 TOTAL TRANSFERS OUT 18,642,135 6,080,613 9,286,473 6,065,000 (2,000,000) 4,065,000 3,000,000 Salaries & Benefits 17,142,267 18,724,714 20,308,837 23,275,950 1,753,417 25,029,367 26,390,484 Maintenance & Operations 14,514,055 27,171,525 28,762,055 31,725,969 2,595,633 34,321,602 34,973,851 Transfers 18,642,135 6,080,613 9,286,473 6,065,000 (2,000,000) 4,065,000 3,000,000 TOTAL GENERAL FUND EXPENDITURES 50,298,458 51,976,852 58,357,364 61,066,919 2,349,050 63,415,969 64,364,335 GENERAL FUND OPERATING REVENUE 49,370,373 56,874,931 59,674,323 59,320,795 2,360,899 61,681,694 62,595,375 TOTAL GENERAL FUND REVENUE 50,849,439 58,722,279 61,393,650 61,066,919 2,349,050 63,415,969 64,364,335 OPERATING SURPLUS / (DEFICIT) 17,714,050 10,978,693 10,603,431 4,318,876 (1,988,151) 2,330,725 1,231,039 Vacancy Savings 279,000 279,000 200,000 400,000 - 400,000 400,000 TOTAL SURPLUS / (DEFICIT) 550,981 6,745,427 3,036,285 - (0) (0) (0) Fiscal Years 2021-22 through 2026-27
Historical Actuals and Proposed Budget
General Fund Expenditures by Department
City of Pico Rivera

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LEFT BLANK

INTENTIONALLY
Out/In Fund # Transfer Description Transfer Out Transfer In OUT 201 GAS TAX FUND 1,734,275
IN 100 GENERAL FUND 1,734,275
OUT 100 GENERAL FUND 1,065,000
IN 851 SUCCESSOR AGENCY DEBT SERVICE FUND 1,065,000
- To Transfer Received Funds for Payment of Enforceable Obligations - OUT 100 GENERAL FUND 3,000,000
IN 400 CAPITAL IMPROVEMENT FUND 3,000,000
Transfer Out Transfer In
General Fund TOTAL 4,065,000 1,734,275
Other Funds TOTAL 1,734,275 4,065,000
GRAND TOTAL TRANSFERS IN/OUT 5,799,275 5,799,275
Summary of Transfers In/Out, All Funds
Fiscal Year 2025-26 Proposed Budget
City of Pico Rivera
Out/In Fund # Transfer Description Transfer Out Transfer In OUT 201 GAS TAX FUND 1,768,961
IN 100 GENERAL FUND 1,768,961
OUT 100 GENERAL FUND 3,000,000
IN 400 CAPITAL IMPROVEMENT FUND 3,000,000
- To Transfer Received Funds for Payment of Enforceable Obligations - Transfer Out Transfer In
General Fund TOTAL 3,000,000 1,768,961
Other Funds TOTAL 1,768,961 3,000,000
GRAND TOTAL TRANSFERS IN/OUT 4,768,961 4,768,961
City of Pico Rivera
Summary of Transfers In/Out, All Funds
Fiscal Year 2026-27 Proposed Budget
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
City Manager / City Council
City Manager 1.00 1.00 0.00 1.00 1.00
Assistant City Manager 1.00 1.00 0.00 1.00 1.00
Director 2.00 2.00 0.00 1.00 1.00
Principal Analyst 0.00 0.00 0.00 1.00 1.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Secretary 1.00 0.00 1.00 1.00 1.00
Sr. Executive Assistant 1.00 1.00 0.00 1.00 1.00
I.T. Technician 1.00 1.00 0.00 1.00 1.00
Senior I.T. Manager 1.00 1.00 0.00 1.00 1.00
Coordinator 1.00 1.00 0.00 1.00 1.00
Sustainability Technician 1.00 0.00 1.00 1.00 1.00

11.00 9.00 2.00 11.00 11.00
City Clerk
City Clerk 1.00 1.00 0.00 1.00 1.00
Deputy City Clerk 1.00 0.00 1.00 1.00 1.00
Junior Deputy City Clerk 1.00 1.00 0.00 1.00 1.00

3.00 2.00 1.00 3.00 3.00
Administrative Services
Director of Administrative Services 1.00 1.00 0.00 1.00 1.00 Deputy Director of Administrative Services 1.00 1.00 0.00 1.00 1.00 Executive Assistant 1.00 1.00 0.00 1.00 1.00
Senior Manager - Accounting 1.00 1.00 0.00 1.00 1.00
Senior Manager - Budget 1.00 1.00 0.00 1.00 1.00
Accountant III 1.00 1.00 0.00 1.00 1.00
Accountant I 1.00 1.00 0.00 1.00 1.00
Finance Technician 3.00 3.00 0.00 3.00 3.00
Account Clerk III 2.00 2.00 0.00 2.00 2.00
Account Clerk II 2.00 2.00 0.00 2.00 2.00
Supervisor 1.00 1.00 0.00 1.00 1.00
Budget and Financial Analyst 1.00 1.00 0.00 1.00 1.00

16.00 16.00 0.00 16.00 16.00
Human Resources
Director of Human Resources 1.00 1.00 0.00 1.00 1.00
Human Resources Senior Analyst 1.00 1.00 0.00 1.00 1.00 Senior Human Resources Technician 1.00 1.00 0.00 1.00 1.00 Human Resources Coordinator 1.00 1.00 0.00 1.00 1.00

4.00 4.00 0.00 4.00 4.00
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-27 (Proposed)
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-27 (Proposed)
Community and Economic Development
Director of Community and Economic Development 1.00 1.00 0.00 1.00 1.00 Deputy Director 1.00 1.00 0.00 1.00 1.00
Executive Assistant 1.00 1.00 0.00 1.00 1.00
Secretary 2.00 2.00 0.00 2.00 2.00
Administatrive Clerk 1.00 1.00 0.00 1.00 1.00
Senior Planner 1.00 1.00 0.00 1.00 1.00
Planner 1.00 1.00 0.00 1.00 1.00
Assistant Planner 2.00 2.00 0.00 2.00 2.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Analyst (Economic Development) 2.00 0.00 1.00 1.00 1.00 Senior Manager (Economic Development) 0.00 1.00 0.00 1.00 1.00 Neighborhood Improvement Officer 4.00 4.00 0.00 4.00 4.00 Coordinator (Parking Enforcement) 1.00 1.00 0.00 1.00 1.00 Parking Enforcement Officer 4.00 4.00 0.00 4.00 4.00
Coordinator (Housing) 1.00 1.00 0.00 1.00 1.00
Housing Program Specialist 2.00 2.00 0.00 2.00 2.00
Building Official 1.00 1.00 0.00 1.00 1.00
Senior Inspector 1.00 1.00 0.00 1.00 1.00
Technician (Building) 1.00 1.00 0.00 1.00 1.00
Building Inspector 1.00 1.00 0.00 1.00 1.00
Counter Service Representative 1.00 1.00 0.00 1.00 1.00

30.00 29.00 1.00 30.00 30.00
Parks and Recreation
Director of Parks and Recreation 1.00 1.00 0.00 1.00 1.00 Manager 2.00 2.00 0.00 2.00 2.00
Supervisor 6.00 6.00 0.00 6.00 6.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Analyst 1.00 0.00 1.00 1.00 1.00
Caseworker 1.00 1.00 0.00 1.00 1.00
Coordinator 9.00 7.00 2.00 9.00 9.00
Executive Assistant 1.00 0.00 1.00 1.00 1.00
Administrative Clerk 3.00 3.00 0.00 3.00 3.00
Senior Technician 1.00 1.00 0.00 1.00 1.00
Technician 1.00 1.00 0.00 1.00 1.00
Digital and Media Assistant 1.00 1.00 0.00 1.00 1.00

28.00 24.00 4.00 28.00 28.00
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-27 (Proposed)
Public Works
Director of Public Works 1.00 1.00 0.00 1.00 1.00
Deputy Director 1.00 1.00 0.00 1.00 1.00
Assistant City Engineer 1.00 0.00 1.00 1.00 1.00
Senior Engineer 1.00 1.00 0.00 1.00 1.00
Associate Engineer 2.00 2.00 0.00 2.00 2.00
Public Works Inspector 1.00 1.00 0.00 1.00 1.00
Utilities Superintendent 1.00 1.00 0.00 1.00 1.00
Supervisor 3.00 3.00 0.00 3.00 3.00
Public Works Superintendent 1.00 1.00 0.00 1.00 1.00
Water Systems Operator I 3.00 2.00 1.00 4.00 4.00
Water Systems Operator II 3.00 2.00 1.00 4.00 4.00
Water Systems Operator III 1.00 0.00 1.00 1.00 1.00
Water Treatment Operator I 1.00 1.00 0.00 1.00 1.00
Water Treatment Operator II 2.00 1.00 1.00 2.00 2.00
Water Treatment Operator III 1.00 1.00 0.00 1.00 1.00
Customer Service Representative 1.00 0.00 1.00 1.00 1.00 Water Distribution Supervisor 1.00 1.00 0.00 1.00 1.00
Senior Water Treatment Supervisor 1.00 1.00 0.00 1.00 1.00 Facilities Maintenance Worker I 3.00 3.00 0.00 3.00 3.00 Facilities Maintenance Worker II 2.00 2.00 0.00 2.00 2.00 Facilities Maintenance Worker III 3.00 3.00 0.00 3.00 3.00 Maintenance Crew Leader 6.00 6.00 0.00 6.00 6.00
Maintenance Worker I 5.00 4.00 1.00 5.00 5.00
Maintenance Worker II 12.00 11.00 1.00 12.00 12.00
Principal Analyst 1.00 1.00 0.00 1.00 1.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Technician (Engineering) 1.00 1.00 0.00 1.00 1.00
Counter Service Representative 1.00 1.00 0.00 1.00 1.00 Executive Assistant 1.00 1.00 0.00 1.00 1.00
Secretary 2.00 2.00 0.00 2.00 2.00
Equipment Mechanic II 1.00 1.00 0.00 1.00 1.00
Equipment Mechanic I 0.00 0.00 0.00 1.00 1.00
Custodian 2.00 2.00 0.00 2.00 2.00

67.00 59.00 8.00 70.00 70.00
TOTALS 159.00 143.00 16.00 162.00 162.00
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-27 (Proposed)
Department
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Administration 14.00 11.00 3.00 14.00 14.00
Administrative Services 16.00 16.00 0.00 16.00 16.00
Human Resources 4.00 4.00 0.00 4.00 4.00
Community and Economic Development 30.00 29.00 1.00 30.00 30.00 Parks and Recreation 28.00 24.00 4.00 28.00 28.00
Public Works 67.00 59.00 8.00 70.00 70.00
TOTAL 159.00 143.00 16.00 162.00 162.00
FY 25-27 Proposed New
Public Works
Water Systems Operator I 1.00
Water Systems Operator II 1.00
Equipment Mechanic I 1.00
Total Public Works 3.00
TOTALS 3.00
FY 25-27 Proposed New
Public Works 3.00
TOTAL 3.00
The Proposed FY 2025-27 budget includes 3 new positions.

Proposed New Positions, by Classification and Department Proposed Position Additions
Fiscal Year 2025-27
FY 25-27 Proposed Reclassifications
Administration
Sustainability Technician (Reclass to Coordinator) 1.00 Total Administration 1.00
TOTALS 1.00
FY 25-27 Proposed Reclassifications
Administration 1.00
TOTAL 1.00
The Proposed FY 2025-27 budget includes 1 position for reclassification.

Proposed Reclassification Positions, by Classification and Department Proposed Position Reclassifications
Fiscal Year 2025-27
NO ELIMINATIONS FOR FY 2025-27
FY 25-27 Proposed Eliminations
FY 25-27 Proposed Eliminations
Administration 0.00
Administrative Services 0.00
Community & Economic Development 0.00
Human Resources 0.00
Public Works 0.00
TOTAL 0.00
The Proposed FY 2025-27 budget includes 0 positions for elimination.

Proposed Eliminations Positions, by Classification and Department Proposed Position Eliminations
Fiscal Year 2025-27

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LEFT BLANK

INTENTIONALLY
Fiscal Year 2025-27 Proposed Budget

ADMINISTRATION
Office of
Innovation & Communications
Director
Senior Analyst
City Clerk
Deputy City Clerk
Junior Deputy
City Clerk
Sheriff Captain Director of Public
Works
Director of Parks
and Recreation
Office of
Sustainability
Principal Analyst
Coordinator (PRIME)
Sustainability Technician
Director of Human
Resources
Sr. Executive
Assistant
Secretary
Director of
Administrative
Services
Director of Community and
Economic Development
City Attorney
Residents of the City of Pico Rivera
City Council
City Manager
Assistant City
Manager
ADMINISTRATION Fiscal Year 2025-27 Proposed Budget
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
City Manager / City Council
City Manager 1.00 1.00 0.00 1.00 1.00
Assistant City Manager 1.00 1.00 0.00 1.00 1.00
Director 2.00 2.00 0.00 1.00 1.00
Principal Analyst 0.00 0.00 0.00 1.00 1.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Secretary 1.00 0.00 1.00 1.00 1.00
Sr. Executive Assistant 1.00 1.00 0.00 1.00 1.00
I.T. Technician 1.00 1.00 0.00 1.00 1.00
Senior I.T. Manager 1.00 1.00 0.00 1.00 1.00
Coordinator 1.00 1.00 0.00 1.00 1.00
Sustainability Technician 1.00 0.00 1.00 1.00 1.00

11.00 9.00 2.00 11.00 11.00
City Clerk
City Clerk 1.00 1.00 0.00 1.00 1.00
Deputy City Clerk 1.00 0.00 1.00 1.00 1.00
Junior Deputy City Clerk 1.00 1.00 0.00 1.00 1.00

3.00 2.00 1.00 3.00 3.00
Fiscal Year 2025-27(Proposed)
Authorized, Filled and Vacant
Adopted Positions, by Classification and Department
ADMINISTRATION - General Fund Fiscal Year 2025-27 Proposed Budget $10,000
$210,000
$410,000
$610,000
$810,000
$1,010,000
$1,210,000
CITY COUNCIL CITY MANAGER INFORMATION SYS. CITY CLERK INNOVATION &

COMMUNICATIONS
FY 2023-24 ACTUALS FY 2024-25 ADOPTED BUDGET FY 2025-26 PROPOSED BUDGET
FY 2026-27 PROPOSED
BUDGET
$409,406 $750,351
$1,340,022 $482,556
$131,828
$683,124
$16,159,285
Fiscal Year 2025-27 Proposed Budget

CITY COUNCIL

CITY MANAGER
INFORMATION SYS.

CITY CLERK

CITY ATTORNEY

INNOVATION &

COMMUNICATIONS
LAW

ENFORCEMENT/SHERIFF
$1,639,298
$1,952,199 $1,851,485 $1,953,823 $1,831,598 $2,007,286 $2,036,701 $825,551
$1,533,070 $1,456,808 $1,353,911
$1,323,380
$1,790,000
$1,937,250
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
BUDGET
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
BUDGET
FY 2026-27

PROPOSED
BUDGET

SALARY & BENEFITS

MAINT & OPERATIONS
ADMINISTRATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

CITY COUNCIL
10 1000 51100 SALARIES 49,329 51,605 49,329 101,123 69,250 101,123 101,123 10 1000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT - - - 1,625 - - - 10 1000 51300 OVERTIME - - - 1,000 - - -
10 1000 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,476 8,224 7,478 23,701 10,146 24,056 24,566 10 1000 51501 PUBLIC AGENCY RETIREMENT 3,591 3,730 3,591 6,795 3,591 6,795 6,795 10 1000 51600 WORKER'S COMPENSATION 568 404 502 1,182 502 1,270 1,406 10 1000 51800 UNEMPLOYMENT INSURANCE 880 - - - - - -
10 1000 51900 GROUP HEALTH & LIFE INSURANCE 41,967 53,616 44,911 37,288 37,261 44,514 49,188 10 1000 51901 CASH BACK INCENTIVE PAY 34,158 24,011 15,295 16,724 23,355 25,343 25,343 10 1000 51903 AUTO ALLOWANCE 15,000 15,125 15,625 15,000 15,000 15,000 16,575 10 1000 51904 TECHNOLOGY STIPEND 3,600 2,950 2,500 2,400 2,400 2,400 2,652 10 1000 51907 OPEB COST ALLOCATION 3,871 2,063 1,888 4,878 4,878 4,032 3,218 10 1000 51930 MEDICARE/EMPLOYER PORTION 1,480 1,390 1,181 1,466 1,595 1,466 1,466 Salary and Benefits Subtotal 162,919 163,119 142,299 213,182 167,978 225,999 232,332 10 1000 52200 DEPARTMENTAL SUPPLIES 744 166 999 1,103 652 1,103 1,103 10 1000 52205 OFFICE SUPPLIES 2,013 446 1,213 500 796 700 700 10 1000 52300 ADVERTISING AND PUBLICATION 40 53 - 400 - 100 100 10 1000 52600 MEMBERSHIP AND DUES 4,501 5,519 8,623 4,500 10,906 4,500 4,500 10 1000 52700 BOOKS AND PERIODICALS - - - 300 - 600 600 10 1000 53610 COST REIMBURSEMENT - - - 150 - 150 150
10 1000 54100 SPECIAL DEPARTMENTAL EXPENSES 2,695 6,484 3,671 6,500 1,119 6,500 6,500 10 1000 54400 PROFESSIONAL SERVICES 8,188 9,104 - 13,500 - 13,500 13,500 10 1000 54500 CONTRACTED SERVICES - - 1,270 - - - -
10 1000 54800 CONVENTION & MTG EXPENSES 26,565 42,323 64,494 15,000 46,193 100,000 100,000 10 1000 56910 LEGAL SERVICES 87,867 43,415 33,773 39,900 23,817 39,900 39,900 10 1000 57900 REPLACEMENT ACCOUNT - - 1,521 1,521 1,521 16,354 5,536 Maintenance and Operations Subtotal 132,613 107,510 115,563 83,374 85,004 183,407 172,589 CITY COUNCIL 295,531 270,629 257,862 296,556 252,982 409,406 404,921

ADMINISTRATION
11 1100 52200 DEPARTMENTAL SUPPLIES - - 96 - 96 - -
11 1100 52205 OFFICE SUPPLIES - - 92 - - - -
11 1100 52600 MEMBERSHIP AND DUES - - 50 - - - -
11 1100 54800 CONVENTION & MTG EXPENSES - - 188 - 199 - - Maintenance and Operations Subtotal - - 426 - 295 - -
ADMINISTRATION - CITY MANAGER - - 426 - 295 - -

CITY MANAGER
11 1110 51100 SALARIES 544,633 735,250 771,031 707,368 711,000 414,689 427,544 11 1110 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 56,342 64,515 53,026 8,750 48,581 30,850 32,393 11 1110 51200 HOURLY SALARIES 140 - - - - - -
11 1110 51300 OVERTIME 124 - 133 - 26 - -
11 1110 51500 PUBLIC EMPLOYEE'S RETIREMENT 122,133 163,151 163,928 159,830 144,099 95,152 100,259 11 1110 51501 PUBLIC AGENCY RETIREMENT 33 - - - - - -
11 1110 51504 DEFERRED COMPENSATION 1,000 5,011 20,192 7,074 14,313 15,232 15,789 11 1110 51600 WORKER'S COMPENSATION 6,086 5,756 7,840 8,268 7,840 5,209 5,944 11 1110 51700 DISABILITY INSURANCE 4,487 5,707 6,693 6,224 6,539 4,017 4,218 11 1110 51900 GROUP HEALTH & LIFE INSURANCE 19,204 51,356 70,607 72,244 67,931 45,618 50,408 11 1110 51901 CASH BACK INCENTIVE PAY 26,674 25,067 22,531 18,621 20,867 10,137 10,137 11 1110 51903 AUTO ALLOWANCE 6,563 11,038 12,650 10,080 10,635 5,760 6,365 11 1110 51904 TECHNOLOGY STIPEND 619 3,686 3,750 3,060 3,210 1,440 1,591 11 1110 51905 BILINGUAL PAY 300 913 625 600 600 600 663 11 1110 51906 POST EMPLOYMENT HEALTH PLAN 2,151 2,576 2,694 4,285 2,354 2,323 2,567 11 1110 51907 OPEB COST ALLOCATION 44,931 27,292 24,974 34,118 34,118 16,535 13,604 11 1110 51930 MEDICARE/EMPLOYER PORTION 8,939 12,778 12,507 10,257 11,649 6,013 6,199 11 1110 51961 VACANCY SAVINGS OFFSET 30,354 20,960 - - - - - Salary and Benefits Subtotal 874,712 1,135,057 1,173,179 1,050,779 1,083,762 653,575 677,682 Account Information
Fiscal Year 2025-27 Proposed Budget
ADMINISTRATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

PROPOSED
BUDGET
Account Information
Fiscal Year 2025-27 Proposed Budget
11 1110 52200 DEPARTMENTAL SUPPLIES 561 1,068 103 1,500 125 1,500 1,500 11 1110 52205 OFFICE SUPPLIES 1,624 1,170 1,643 500 943 500 500 11 1110 52300 ADVERTISING AND PUBLICATIONS - - - 300 - 300 300 11 1110 52600 MEMBERSHIP AND DUES 3,989 884 2,149 4,500 844 4,500 4,500 11 1110 52800 SOFTWARE 26,525 9,625 - - - - -
11 1110 54100 SPECIAL DEPARTMENTAL EXPENSES 324 3,053 8,186 2,500 6,977 2,500 2,500 11 1110 54400 PROFESSIONAL SERVICES 21,864 28,574 32,850 30,000 84,225 - - 11 1110 54500 CONTRACTED SERVICES 30,717 311,798 309,515 28,750 136,345 - - 11 1110 54800 CONVENTION & MTG EXPENSES 9,585 9,358 24,166 10,000 22,613 10,000 10,000 11 1110 56910 LEGAL SERVICES 19,186 25,563 19,696 67,022 21,027 67,022 67,022 11 1110 57900 REPLACEMENT ACCOUNT - - 7,275 7,275 7,275 10,454 5,099 Maintenance and Operations Subtotal 114,374 391,093 405,584 152,347 280,374 96,776 91,421 CITY MANAGER 989,086 1,526,149 1,578,764 1,203,126 1,364,136 750,351 769,103

SUSTAINABILITY
11 1111 54500 CONTRACTED SERVICES - - 138,117 - 103,424 - - Maintenance and Operations Subtotal - - 138,117 - 103,424 - - SUSTAINABILITY - - 138,117 - 103,424 - -
* Moved from Administrative Services in FY 2025-26

INFORMATION SYSTEMS
11 6040 51100 SALARIES 92,416 96,698 102,240 237,979 130,391 250,344 265,652 11 6040 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 6,278 8,654 1,135 3,700 15,409 6,767 7,105 11 6040 51200 HOURLY SALARIES - - - - - 36,400 38,220
11 6040 51300 OVERTIME 1,172 90 69 - 285 - -
11 6040 51500 PUBLIC EMPLOYEE'S RETIREMENT 21,921 23,071 22,850 53,772 27,927 57,443 62,295 11 6040 51501 PUBLIC AGENCY RETIREMENT - - - - - 1,365 1,433 11 6040 51504 DEFERRED COMPENSATION 500 886 960 2,380 1,152 2,503 2,657 11 6040 51600 WORKER'S COMPENSATION 1,020 757 1,040 2,781 1,040 3,144 3,693 11 6040 51700 DISABILITY INSURANCE 841 924 923 2,018 955 2,480 2,604 11 6040 51900 GROUP HEALTH & LIFE INSURANCE 23,078 23,175 26,478 58,514 36,048 65,241 72,091 11 6040 51907 OPEB COST ALLOCATION 13,156 8,211 7,513 11,479 11,479 9,982 8,453 11 6040 51930 MEDICARE/EMPLOYER PORTION 1,387 1,633 1,500 3,451 2,118 3,630 3,852 11 6040 51961 VACANCY SAVINGS OFFSET - - 27,372 - 27,372 - - Salary and Benefits Subtotal 161,768 164,097 192,082 376,074 254,177 439,299 468,055 11 6040 52200 DEPARTMENTAL SUPPLIES (704) - 1,785 1,000 5,571 2,000 3,000 11 6040 52205 OFFICE SUPPLIES - - 89 - 89 - -
11 6040 52800 SOFTWARE 15,052 61,010 2,049 - 2,037 - -
11 6040 52805 SOFTWARE LICENSING 223,096 311,318 485,946 543,901 489,004 678,053 761,257 11 6040 53300 EQUIPMENT MAINTENANCE - 555 - - - - -
11 6040 53500 SMALL TOOLS & EQUIPMENT - 7,262 2,031 - (193) - - 11 6040 54300 TELEPHONE - - 3,165 4,500 3,287 4,725 4,961 11 6040 54400 PROFESSIONAL SERVICES - 325 2,544 - 4,080 50,000 - 11 6040 54500 CONTRACTED SERVICES 210,591 174,146 181,195 125,000 164,711 125,000 125,000 11 6040 54900 PROFESSIONAL DEVELOPMENT - 1,560 1,193 2,500 3,024 10,000 12,500 11 6040 57300 FURNITURE & EQUIPMENT 23,950 196,021 257 - 7,081 - - 11 6040 57900 REPLACEMENT ACCOUNT - - 2,930 2,931 4,936 30,944 2,950 Maintenance and Operations Subtotal 471,985 752,197 683,183 679,832 683,628 900,722 909,668 INFORMATION SYSTEMS 633,752 916,294 875,265 1,055,906 937,805 1,340,022 1,377,723 ADMINISTRATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

PROPOSED
BUDGET
Account Information
Fiscal Year 2025-27 Proposed Budget

CITY CLERK
12 1200 51100 SALARIES 266,819 271,259 193,733 196,578 207,000 207,212 224,100 12 1200 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 5,092 64,165 6,787 3,562 7,259 5,172 5,431 12 1200 51300 OVERTIME 1,582 3,241 880 - - - -
12 1200 51500 PUBLIC EMPLOYEE'S RETIREMENT 70,252 69,792 42,012 44,417 43,971 47,546 52,551 12 1200 51504 DEFERRED COMPENSATION 500 1,992 2,187 1,966 2,058 2,503 2,241 12 1200 51600 WORKER'S COMPENSATION 3,002 2,124 1,970 2,298 1,970 2,603 3,116 12 1200 51700 DISABILITY INSURANCE 2,497 2,490 1,706 1,809 1,857 1,906 2,002 12 1200 51900 GROUP HEALTH & LIFE INSURANCE 58,980 52,350 42,742 46,507 44,530 46,751 51,659 12 1200 51903 AUTO ALLOWANCE 4,320 3,060 3,780 4,320 4,320 4,080 4,080 12 1200 51904 TECHNOLOGY STIPEND 1,620 1,148 - - - - -
12 1200 51905 BILINGUAL PAY 300 913 115 - - - -
12 1200 51906 POST EMPLOYMENT HEALTH PLAN 1,157 986 - - - - - 12 1200 51907 OPEB COST ALLOCATION 19,835 11,183 10,233 9,481 9,481 8,262 7,131 12 1200 51930 MEDICARE/EMPLOYER PORTION 3,944 5,223 2,980 2,850 3,236 3,005 3,249 12 1200 51961 VACANCY SAVINGS OFFSET - - 34,799 - - - - Salary and Benefits Subtotal 439,899 489,926 343,924 313,788 325,682 329,039 355,560 12 1200 52200 DEPARTMENTAL SUPPLIES 2,974 2,796 6,401 3,000 4,066 3,000 3,000 12 1200 52205 OFFICE SUPPLIES - - 25 - 44 - -
12 1200 52300 ADVERTISING AND PUBLICATION 47,704 63,424 42,824 35,000 35,300 30,000 30,000 12 1200 52500 ELECTION EXPENSE - 117,591 - 150,000 111,126 - 150,000 12 1200 52600 MEMBERSHIP AND DUES 1,045 850 1,100 1,055 895 1,055 1,055 12 1200 52700 BOOKS AND PERIODICALS - 377 487 900 760 900 900 12 1200 52800 SOFTWARE 7,137 - - - - - -
12 1200 53200 MILEAGE REIMBURSEMENT - 267 310 300 - 300 300 12 1200 53300 EQUIPMENT MAINTENANCE 97 107 109 250 - 250 250 12 1200 54400 PROFESSIONAL SERVICES 10,905 10,306 4,774 8,500 7,119 8,500 8,500 12 1200 54500 CONTRACTED SERVICES 7,196 11,574 27,790 70,000 19,955 70,000 70,000 12 1200 54800 CONVENTION & MTG EXPENSES - 20 5,351 4,640 3,415 4,640 4,640 12 1200 54900 PROFESSIONAL DEVELOPMENT - 4,191 2,412 2,400 - 2,650 2,650 12 1200 56910 LEGAL SERVICES 29,453 70,765 19,129 35,000 9,190 30,000 30,000 12 1200 57900 REPLACEMENT ACCOUNT - - 1,103 1,103 1,103 2,222 801 Maintenance and Operations Subtotal 106,512 282,269 111,816 312,148 192,972 153,517 302,096 CITY CLERK 546,411 772,194 455,740 625,936 518,654 482,556 657,656

SISTER CITY
13 1300 54100 SPECIAL DEPARTMENTAL EXPENSES - - 2,119 - - - - Maintenance and Operations Subtotal - - 2,119 - - - -
SISTER CITY - - 2,119 - - - -

CITY ATTORNEY
14 1400 54500 CONTRACTED SERVICES 68 1 - 126,210 (22,317) 131,828 137,726 CITY ATTORNEY 68 1 - 126,210 (22,317) 131,828 137,726

LAW ENFORCEMENT - SHERIFF
15 1500 53800 C.O.P.S. PGRM COSTS 161,285 165,271 186,159 - 186,159 - - 15 1500 54100 SPECIAL DEPARTMENTAL EXPENSES - - 47,193 - 718 - - 15 1500 54500 CONTRACTED SERVICES 1,746,501 12,486,373 13,132,943 14,797,684 15,057,477 16,159,285 16,939,962 15 1500 56910 LEGAL SERVICES - - 25 - 25 - -
Maintenance and Operations Subtotal 1,907,785 12,651,645 13,366,319 14,797,684 15,244,379 16,159,285 16,939,962 LAW ENFORCEMENT/SHERIFF 1,907,785 12,651,645 13,366,319 14,797,684 15,244,379 16,159,285 16,939,962 ADMINISTRATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

PROPOSED
BUDGET
Account Information
Fiscal Year 2025-27 Proposed Budget
*New Division FY 2025-26. Used to be Part of the City Manager Division.

INNOVATION & COMMUNICATIONS*
17 1700 51100 SALARIES - - - - - 242,393 196,609
17 1700 51500 PUBLIC EMPLOYEE'S RETIREMENT - - - - - 55,618 46,105 17 1700 51504 DEFERRED COMPENSATION - - - - - 2,072 1,966 17 1700 51600 WORKER'S COMPENSATION - - - - - 3,045 2,733 17 1700 51700 DISABILITY INSURANCE - - - - - 2,410 2,531 17 1700 51900 GROUP HEALTH & LIFE INSURANCE - - - - - 26,652 29,451 17 1700 51901 CASH BACK INCENTIVE - - - - - 8,594 8,594 17 1700 51903 AUTO ALLOWANCE - - - - - 2,880 3,182
17 1700 51904 TECHNOLOGY STIPEND - - - - - 1,080 1,193
17 1700 51906 POST EMPLOYMENT HEALTH PLAN - - - - - 1,448 1,601 17 1700 51907 OPEB COST ALLOCATION - - - - - 9,665 6,256 17 1700 51930 MEDICARE/EMPLOYER PORTION - - - - - 3,515 2,851 Salary and Benefits Subtotal - - - - - 359,374 303,072
17 1700 54400 PROFESSIONAL SERVICES - - - - - 195,000 195,000 17 1700 54500 CONTRACTED SERVICES - - - - - 128,750 128,750 Maintenance and Operations Subtotal - - - - - 323,750 323,750 INNOVATION & COMMUNICATIONS - - - - - 683,124 626,822
ADMINISTRATION TOTAL 4,372,634 16,136,913 16,674,612 18,105,418 18,399,357 19,956,572 20,913,913

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LEFT BLANK

INTENTIONALLY
Fiscal Year 2025-27 Proposed Budget

ADMINISTRATIVE SERVICES
Director
Revenue/Utility Billing
Division Accounting Division
Deputy Director
Account Clerk
III
Account
Clerk III
Finance
Technician
Payroll Division
Supervisor
(Revenue)
Purchasing
Division
Finance
Technician
Account Clerk
II
Account
Clerk II
Senior Manager
Information Technology
Division
Senior I.T.

Manager
I.T.

Technician
Accountant I Accountant III
Executive Assistant
Technician
(B.L.)
Analyst
Senior Budget
Manager
ADMINISTRATIVE SERVICES Fiscal Year 2025-27 Proposed Budget FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Administrative Services
Director of Administrative Services 1.00 1.00 0.00 1.00 1.00 Deputy Director of Administrative Services 1.00 1.00 0.00 1.00 1.00 Executive Assistant 1.00 1.00 0.00 1.00 1.00
Senior Manager - Accounting 1.00 1.00 0.00 1.00 1.00
Senior Manager - Budget 1.00 1.00 0.00 1.00 1.00
Accountant III 1.00 1.00 0.00 1.00 1.00
Accountant I 1.00 1.00 0.00 1.00 1.00
Finance Technician 3.00 3.00 0.00 3.00 3.00
Account Clerk III 2.00 2.00 0.00 2.00 2.00
Account Clerk II 2.00 2.00 0.00 2.00 2.00
Supervisor 1.00 1.00 0.00 1.00 1.00
Budget and Financial Analyst 1.00 1.00 0.00 1.00 1.00

16.00 16.00 0.00 16.00 16.00
Fiscal Year 2024-25 (Proposed)
Authorized, Filled and Vacant
Proposed Positions, by Classification and Department
ADMINISTRATIVE SERVICES - General Fund Fiscal Year 2025-27 Proposed Budget $519,157
$965,596 $413,870
$127,722 $273,587 $133,185
$132,627
$8,039,651
Fiscal Year 2025-27 Proposed Budget

FINANCE ADMINISTRATION

ACCOUNTING

BUDGET & RESEARCH

BUSINESS LICENSE

PURCHASING

PAYROLL

UTILITY BILLING

NON-DEPARTMENTAL TOTAL
$3,162,465 $3,358,594 $3,574,793
$4,409,008 $4,227,284 $4,798,234 $5,201,564
$4,324,683 $4,678,441
$4,651,684 $5,312,959 $6,402,830 $5,807,160 $5,894,353
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED

MAINT & OPERATIONS

SALARY & BENEFITS
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY 2026-27 PROPOSED ADMINISTRATIVE SERVICES - General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED

FINANCE - ADMINISTRATION
20 2000 51100 SALARIES 157,791 139,983 207,538 241,110 209,194 253,661 270,277 20 2000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 15,343 - 2,748 8,060 - 6,289 6,603 20 2000 51200 HOURLY SALARIES 33,323 - - 52,000 - 30,576 32,105 20 2000 51300 OVERTIME - - - 2,000 - - -
20 2000 51500 PUBLIC EMPLOYEE'S RETIREMENT 46,419 34,155 46,323 54,479 43,998 58,204 63,380 20 2000 51501 PUBLIC AGENCY RETIREMENT - - - 1,950 - 1,147 1,204 20 2000 51504 DEFERRED COMPENSATION 500 1,506 1,807 2,411 2,026 2,537 2,703 20 2000 51600 WORKER'S COMPENSATION 1,744 1,096 2,110 2,818 2,110 3,186 3,758 20 2000 51700 DISABILITY INSURANCE 1,357 1,294 1,864 2,310 2,013 2,561 2,782 20 2000 51800 UNEMPLOYMENT INSURANCE 6,863 - - - - - -
20 2000 51900 GROUP HEALTH & LIFE INSURANCE 31,285 28,994 42,355 43,247 42,999 49,881 56,917 20 2000 51901 CASH BACK INCENTIVE PAY - - 375 600 75 - - 20 2000 51903 AUTO ALLOWANCE 2,000 1,200 3,250 3,600 2,850 3,600 4,243 20 2000 51904 TECHNOLOGY STIPEND 750 450 1,219 1,350 1,069 1,350 1,592 20 2000 51906 POST EMPLOYMENT HEALTH PLAN 704 443 911 1,494 1,012 1,193 1,318 20 2000 51907 OPEB COST ALLOCATION 13,474 8,653 7,917 11,630 11,630 10,114 8,600 20 2000 51930 MEDICARE/EMPLOYER PORTION 3,068 2,215 3,120 3,496 3,105 3,678 3,919 20 2000 51961 VACANCY SAVINGS OFFSET - 48,922 11,931 - 11,931 - - Salary and Benefits Subtotal 314,621 268,910 333,469 432,555 334,011 427,976 459,399 20 2000 52100 POSTAGE 205 724 849 1,200 832 1,200 1,200 20 2000 52200 DEPARTMENTAL SUPPLIES 3,360 2,025 919 4,000 848 3,500 3,500 20 2000 52205 OFFICE SUPPLIES 4,535 3,146 2,220 2,500 2,742 5,000 5,000 20 2000 52300 ADVERTISING AND PUBLICATIONS - - - - 1,436 - - 20 2000 52400 PRINT, DUPLICATE & PHOTOCOPYING 35 236 58 - - - - 20 2000 52600 MEMBERSHIP AND DUES 1,375 1,484 2,623 1,820 1,490 5,169 5,169 20 2000 52800 SOFTWARE 1,663 - - - - - -
20 2000 53200 MILEAGE REIMBURSEMENT 12 - - 100 - 100 100 20 2000 54100 SPECIAL DEPARTMENTAL EXPENSES 301 - - - - - - 20 2000 54400 PROFESSIONAL SERVICES 36,500 - - - - - -
20 2000 54500 CONTRACTED SERVICES 5,500 28,310 10,802 6,220 4,610 4,200 4,200 20 2000 54800 CONVENTION & MTG EXPENSES 174 527 - 7,850 - 7,850 7,850 20 2000 54900 PROFESSIONAL DEVELOPMENT 1,323 1,609 1,497 10,950 920 20,950 20,950 20 2000 56992 BANK SERVICE CHARGES 1,250 1,250 1,250 1,500 1,375 1,500 1,500 20 2000 56910 LEGAL SERVICES 12,621 9,621 13,473 18,000 6,332 18,000 18,000 20 2000 57300 FURNITURE & EQUIPMENT 88 318 - - - - -
20 2000 57900 REPLACEMENT ACCOUNT - - 7,172 7,172 7,172 23,712 2,404 Maintenance and Operations Subtotal 68,941 49,251 40,864 61,312 27,757 91,181 69,873 FINANCE ADMINISTRATION 383,562 318,161 374,333 493,867 361,768 519,157 529,272 Account Information
ADMINISTRATIVE SERVICES - General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information

ACCOUNTING
20 2010 51100 SALARIES 302,234 487,636 328,178 498,389 346,253 501,316 556,734 20 2010 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 6,897 13,546 11,232 7,774 3,382 8,927 9,885 20 2010 51200 HOURLY SALARIES - - 9,508 - 10,608 30,576 32,105 20 2010 51300 OVERTIME 2,341 - 19 - - - -
20 2010 51500 PUBLIC EMPLOYEE'S RETIREMENT 69,132 119,134 73,468 112,611 74,684 115,029 130,554 20 2010 51501 PUBLIC AGENCY RETIREMEN - - 357 - 398 1,147 1,204 20 2010 51504 DEFERRED COMPENSATION 1,900 5,156 2,981 4,984 3,001 5,013 5,567 20 2010 51600 WORKER'S COMPENSATION 3,202 3,818 3,337 5,825 3,337 6,297 7,740 20 2010 51700 DISABILITY INSURANCE 2,003 4,718 3,024 4,632 3,023 5,112 5,783 20 2010 51800 UNEMPLOYMENT INSURANCE 1,710 - - - - - -
20 2010 51900 GROUP HEALTH & LIFE INSURANCE 29,806 61,010 39,416 66,960 57,042 95,836 112,680 20 2010 51901 CASH BACK INCENTIVE PAY 17,446 22,129 21,035 20,434 15,501 11,019 11,019 20 2010 51903 AUTO ALLOWANCE 2,863 3,300 1,178 1,440 690 1,440 2,386 20 2010 51904 TECHNOLOGY STIPEND 949 1,080 435 540 259 540 896 20 2010 51905 BILINGUAL PAY - 438 475 450 450 450 497
20 2010 51906 POST EMPLOYMENT HEALTH PLAN 810 1,204 137 504 101 119 396 20 2010 51907 OPEB COST ALLOCATION 33,772 22,676 20,750 24,038 24,038 19,989 17,715 20 2010 51930 MEDICARE/EMPLOYER PORTION 4,375 8,260 5,385 7,227 5,473 7,269 8,073 20 2010 51961 VACANCY SAVINGS OFFSET 25,446 16,307 30,881 - 30,881 - - Salary and Benefits Subtotal 504,885 770,412 551,793 755,808 579,120 810,079 903,233 20 2010 52400 PRINT, DUPLICATE & PHOTOCOPYING 1,018 1,356 1,226 2,400 1,299 2,400 2,400 20 2010 54100 SPECIAL DEPARTMENTAL EXPENSES 2,195 1,540 - 3,100 700 2,300 2,300 20 2010 54400 PROFESSIONAL SERVICES 87,306 85,706 90,130 93,256 107,991 113,317 107,373 20 2010 54500 CONTRACTED SERVICES 610 - 59,968 - 113,135 - - 20 2010 54530 CREDIT CARD SERVICE CHARGES 1,194 1,419 (1,485) 2,500 2,507 2,500 2,500 20 2010 56992 BANK SERVICE CHARGES 30,840 32,691 33,287 35,000 37,730 35,000 35,000 Maintenance and Operations Subtotal 123,164 122,711 183,125 136,256 263,362 155,517 149,573 ACCOUNTING 628,048 893,123 734,919 892,064 842,482 965,596 1,052,806

BUDGET & RESEARCH
20 2015 51100 SALARIES 111,973 123,084 172,087 221,730 185,170 231,398 244,682 20 2015 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 4,110 7,932 14,700 - 21,782 12,281 12,895 20 2015 51500 PUBLIC EMPLOYEE'S RETIREMENT 26,476 29,637 38,461 50,100 39,319 53,095 57,378 20 2015 51504 DEFERRED COMPENSATION 500 1,256 1,669 2,217 1,852 2,314 2,447 20 2015 51600 WORKER'S COMPENSATION 1,235 964 1,750 2,592 1,750 2,907 3,402 20 2015 51700 DISABILITY INSURANCE 987 1,182 1,656 1,989 2,076 2,281 2,396 20 2015 51900 GROUP HEALTH & LIFE INSURANCE 22,806 23,142 32,301 40,187 41,992 51,782 57,220 20 2015 51907 OPEB COST ALLOCATION 8,384 4,692 4,294 10,696 10,696 9,226 7,786 20 2015 51930 MEDICARE/EMPLOYER PORTION 1,556 2,027 2,708 3,215 3,001 3,355 3,548 Salary and Benefits Subtotal 178,027 193,916 269,626 332,726 307,638 368,640 391,752 20 2015 52400 PRINT, DUPLICATE & PHOT - - - 6,230 - 6,230 6,230 20 2015 54100 SPECIAL DEPARTMENTAL EXPENSES 3,488 4,396 4,750 - - - - 20 2015 54400 PROFESSIONAL SERVICES 76,485 86,879 39,581 41,482 38,655 39,000 39,500 Maintenance and Operations Subtotal 79,973 91,276 44,331 47,712 38,655 45,230 45,730 BUDGET & RESEARCH 258,000 285,192 313,957 380,438 346,293 413,870 437,482 ADMINISTRATIVE SERVICES - General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information

PURCHASING
20 2020 51100 SALARIES 85,166 77,051 130,381 160,658 126,512 172,627 181,068 20 2020 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT - 2,731 1,890 - 516 945 992 20 2020 51500 PUBLIC EMPLOYEE'S RETIREMENT 19,800 19,351 29,109 36,301 26,529 39,610 42,460 20 2020 51504 DEFERRED COMPENSATION 500 762 1,005 1,607 988 1,726 1,811 20 2020 51600 WORKER'S COMPENSATION 918 603 1,326 1,878 1,326 2,168 2,517 20 2020 51700 DISABILITY INSURANCE 321 784 888 1,504 1,196 1,715 1,800 20 2020 51900 GROUP HEALTH & LIFE INSURANCE 15,645 13,944 21,593 27,509 29,847 40,763 45,043 20 2020 51901 CASH BACK INCENTIVE PAY - - 450 720 90 - - 20 2020 51903 AUTO ALLOWANCE 1,440 1,440 2,220 2,640 1,740 2,640 2,917 20 2020 51904 TECHNOLOGY STIPEND 540 540 833 990 653 990 1,094 20 2020 51905 BILINGUAL PAY 62 184 - - - 420 464
20 2020 51906 POST EMPLOYMENT HEALTH PLAN 382 532 468 1,023 506 596 659 20 2020 51907 OPEB COST ALLOCATION 7,179 5,664 5,183 7,747 7,747 6,883 5,761 20 2020 51930 MEDICARE/EMPLOYER PORTION 1,133 1,322 1,971 2,330 1,887 2,503 2,625 Salary and Benefits Subtotal 133,086 124,908 197,317 244,907 199,536 273,587 289,214 PURCHASING 133,086 124,908 197,317 244,907 199,536 273,587 289,214

PAYROLL
20 2030 51100 SALARIES 57,125 64,840 67,101 77,536 71,413 78,392 80,744 20 2030 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 5,460 2,734 4,967 - 6,739 3,902 4,097 20 2030 51500 PUBLIC EMPLOYEE'S RETIREMENT 13,403 15,379 14,997 17,519 15,126 17,987 18,934 20 2030 51504 DEFERRED COMPENSATION - 709 686 775 706 784 807 20 2030 51600 WORKER'S COMPENSATION 627 508 682 906 682 985 1,123 20 2030 51700 DISABILITY INSURANCE 501 611 639 713 683 796 836 20 2030 51900 GROUP HEALTH & LIFE INSURANCE 17,412 17,820 20,173 23,406 21,752 26,076 28,814 20 2030 51907 OPEB COST ALLOCATION 4,401 2,524 2,310 3,740 3,740 3,126 2,569 20 2030 51930 MEDICARE/EMPLOYER PORTION 839 1,048 1,045 1,124 1,133 1,137 1,171 Salary and Benefits Subtotal 99,768 106,172 112,600 125,719 121,974 133,185 139,095 PAYROLL 99,768 106,172 112,600 125,719 121,974 133,185 139,095

UTILITY BILLING
20 2050 51100 SALARIES 35,434 31,560 37,109 76,568 39,656 82,717 88,535 20 2050 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 591 1,000 111 973 111 686 720 20 2050 51200 HOURLY SALARIES 7,710 7,515 - - - - -
20 2050 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,450 7,724 8,348 17,300 8,413 18,980 20,761 20 2050 51501 PUBLIC AGENCY RETIREMENT 276 283 - - - - - 20 2050 51504 DEFERRED COMPENSATION 188 258 371 766 353 827 885 20 2050 51600 WORKER'S COMPENSATION 392 306 377 895 377 1,039 1,231 20 2050 51700 DISABILITY INSURANCE 376 292 327 713 431 809 849 20 2050 51800 UNEMPLOYMENT INSURANCE - - 2,431 - - - -
20 2050 51900 GROUP HEALTH & LIFE INSURANCE 13,632 10,190 12,319 20,034 14,426 22,381 24,731 20 2050 51905 BILINGUAL PAY 312 302 256 600 256 690 762 20 2050 51907 OPEB COST ALLOCATION 3,073 1,669 1,527 3,693 3,693 3,298 2,817 20 2050 51930 MEDICARE/EMPLOYER PORTION 614 633 543 1,110 580 1,199 1,284 Salary and Benefits Subtotal 71,045 61,731 63,719 122,652 68,297 132,627 142,577 20 2050 52200 DEPARTMENTAL SUPPLIES - - - - 567 - -
Maintenance and Operations Subtotal - - - - 567 - -
UTILITY BILLING 71,045 61,731 63,719 122,652 68,863 132,627 142,577 ADMINISTRATIVE SERVICES - General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information

BUSINESS LICENSE
20 2090 51100 SALARIES - - 92,476 70,665 76,117 73,493 75,697 20 2090 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT - - 3,090 - 3,131 2,103 2,208 20 2090 51500 PUBLIC EMPLOYEE'S RETIREMENT - - 20,668 15,967 15,796 16,863 17,751 20 2090 51504 DEFERRED COMPENSATION - - 915 707 751 735 757 20 2090 51600 WORKER'S COMPENSATION - - 940 826 940 923 1,052 20 2090 51700 DISABILITY INSURANCE - - 879 682 729 746 783 20 2090 51900 GROUP HEALTH & LIFE INSURANCE - - 1,065 680 856 721 796 20 2090 51901 CASH BACK INCENTIVE PAY - - 14,921 10,743 11,638 10,743 10,743 20 2090 51907 OPEB COST ALLOCATION - - - 3,407 3,407 2,930 2,409 20 2090 51930 MEDICARE/EMPLOYER PORTION - - 1,593 1,025 1,318 1,066 1,098 Salary and Benefits Subtotal - - 136,546 104,702 114,683 110,322 113,294 20 2090 56992 BANK SERVICES CHARGES - - 18,208 17,400 24,262 17,400 17,400 Maintenance and Operations Subtotal - - 18,208 17,400 24,262 17,400 17,400 BUSINESS LICENSE - - 154,754 122,102 138,945 127,722 130,694 *DIVISION MOVED TO ADMINISTRATION DEPARTMENT
INFORMATION SYSTEMS*

NON-DEPARTMENTAL - CITYWIDE
90 9000 51500 PUBLIC EMPLOYEE'S RETIREMENT 1,049,593 1,134,459 1,184,069 1,292,939 1,189,013 1,473,159 1,547,475 90 9000 51700 DISABILITY INSURANCE (0) 0 (3) - (1) - -
90 9000 51800 UNEMPLOYMENT INSURANCE (141) (233) 13 - (91) - - 90 9000 51900 GROUP HEALTH & LIFE INSURANCE 1,090,580 1,098,319 1,125,645 1,397,000 1,091,802 1,468,659 1,615,525 90 9000 51960 VACANCY SAVINGS (279,000) (400,000) (400,000) (400,000) (400,000) (400,000) (400,000) Salary and Benefits Subtotal 1,861,032 1,832,545 1,909,723 2,289,939 1,880,723 2,541,818 2,763,000 90 9000 52100 POSTAGE 32,557 31,954 3,761 33,000 8,992 33,000 33,000 90 9000 52400 PRINT, DUPLICATE & PHOTOCOPYING - 1,879 - - - - - 90 9000 52600 MEMBERSHIP AND DUES 58,724 60,766 64,719 66,360 66,189 67,700 67,700 90 9000 54100 SPECIAL DEPARTMENTAL EXPENSES - 5,769 1,435 84,381 2,435 84,381 84,381 90 9000 54400 PROFESSIONAL SERVICES 11,100 6,100 10,600 7,000 10,600 2,500 2,500 90 9000 54500 CONTRACTED SERVICES 453,923 362,576 548,395 601,440 582,981 608,051 608,051 90 9000 54700 INSURANCE & SURETY BOND 646,741 699,152 869,502 1,277,450 1,320,843 1,366,300 1,623,230 90 9000 54910 TUITION REIMBURSEMENT 11,761 7,827 18,023 45,000 17,270 45,000 45,000 90 9000 54911 TUITION ADVANCEMENT 4,597 - - - - - -
90 9000 56922 PENALTIES - 1,870 - - - - -
90 9000 56850 INTER DEPARTMENTAL CHARGES 236,861 226,950 341,500 341,500 341,500 911,500 974,325 90 9000 56993 MISC. EXPENSES - 216 (6,370) - 472 - -
90 9000 57100 LAND - 512,715 - - 1,000,806 - -
90 9000 57120 LOSS ON ASSET DISPOSAL - - 196 - - - -
Maintenance and Operations Subtotal 1,456,264 1,917,774 1,851,761 2,456,131 3,352,088 3,118,431 3,438,186 NON-DEPARTMENTAL CITYWIDE 3,317,296 3,750,319 3,761,485 4,746,070 5,232,811 5,660,250 6,201,186

NON-DEPARTMENTAL - DUPLICATING-PRINTING
90 9002 52400 PRINT, DUPLICATE & PHOTOCOPYING 50,392 52,956 46,867 106,148 43,194 105,397 105,397 90 9002 54500 CONTRACTED SERVICES - 1,898 - - - - -
90 9002 57220 LEASE PRINCIPAL EXPENDITURES 24,584 25,205 44,016 - 44,016 - - 90 9002 57230 LEASE INTEREST EXPENDITURE 2,497 1,876 4,560 - 4,560 - - 90 9002 57260 LEASE EXPENSE - - 102,880 - 102,880 - -
Maintenance and Operations Subtotal 77,473 81,935 198,323 106,148 194,650 105,397 105,397 NON-DEPT DUPLICATING-PRINTING 77,473 81,935 198,323 106,148 194,650 105,397 105,397 ADMINISTRATIVE SERVICES - General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information

NON-DEPARTMENTAL - TELECOMMUNICATIONS
90 9003 54300 TELEPHONE 222,370 221,881 123,715 130,000 143,492 149,291 154,294 Maintenance and Operations Subtotal 222,370 221,881 123,715 130,000 143,492 149,291 154,294 NON-DEPT TELECOMMUNICATIONS-CABLE 222,370 221,881 123,715 130,000 143,492 149,291 154,294

NON-DEPARTMENTAL - DEBT SERVICE
90 9004 56978 PRINCIPAL PAYMENT - 2016 LEASE REV BOND 955,000 995,000 1,030,000 1,065,000 1,065,000 1,085,000 1,130,000 90 9004 56979 INTEREST PAYMENT - 2016 LEASE REV BOND 965,250 926,250 888,775 860,550 860,550 828,200 783,900 Maintenance and Operations Subtotal 1,920,250 1,921,250 1,918,775 1,925,550 1,925,550 1,913,200 1,913,900 NON-DEPT DEBT SERVICE 1,920,250 1,921,250 1,918,775 1,925,550 1,925,550 1,913,200 1,913,900

NON-DEPARTMENTAL - SALES TAX SHARING
90 9005 54100 SPECIAL DEPARTMENTAL EXPENSES 376,249 272,364 272,581 432,450 432,447 211,513 - Maintenance and Operations Subtotal 376,249 272,364 272,581 432,450 432,447 211,513 - NON-DEPT SALES TAX SHARING 376,249 272,364 272,581 432,450 432,447 211,513 - NON-DEPARTMENTAL - PARS PRSP Trust
90 9011 51951 PARKS PRSP TRUST - - - - 621,302 - -
Salary and Benefits Subtotal - - - - 621,302 - -
NON-DEPT PARS PRSP TRUST - - - - 621,302 - -
FINANCE - NON-DEPARTMENTAL TOTAL 7,487,148 8,037,035 8,226,477 9,721,967 10,630,114 10,605,394 11,095,918 Fiscal Year 2025-27 Proposed Budget

COMMUNITY AND ECONOMIC DEVELOPMENT
Executive Assistant Director
Secretary
Housing Current & Advanced
Planning
Planning
Commission
Deputy Director
Coordinator
Analyst
Senior Analyst
Inspector
Assistant
Planner (2)
Senior Planner
Senior
Inspector
Planner Officers (4)
Parking
Enforcement
Counter
Service Rep
Officers (4)
Building Official
Emergency Services
Building & Safety
Technician
Specialist (2)
Administrative
Clerk
Economic
Development
Neighborhood
Services
Senior Manager
Coordinator
Secretary
COMMUNITY & ECONOMIC DEVELOPMENT Fiscal Year 2025-27 Proposed Budget FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Community and Economic Development
Director of Community and Economic Development 1.00 1.00 0.00 1.00 1.00 Deputy Director 1.00 1.00 0.00 1.00 1.00
Executive Assistant 1.00 1.00 0.00 1.00 1.00
Secretary 2.00 2.00 0.00 2.00 2.00
Administatrive Clerk 1.00 1.00 0.00 1.00 1.00
Senior Planner 1.00 1.00 0.00 1.00 1.00
Planner 1.00 1.00 0.00 1.00 1.00
Assistant Planner 2.00 2.00 0.00 2.00 2.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Analyst (Economic Development) 2.00 0.00 1.00 1.00 1.00 Senior Manager (Economic Development) 0.00 1.00 0.00 1.00 1.00 Neighborhood Improvement Officer 4.00 4.00 0.00 4.00 4.00 Coordinator (Parking Enforcement) 1.00 1.00 0.00 1.00 1.00 Parking Enforcement Officer 4.00 4.00 0.00 4.00 4.00
Coordinator (Housing) 1.00 1.00 0.00 1.00 1.00
Housing Program Specialist 2.00 2.00 0.00 2.00 2.00
Building Official 1.00 1.00 0.00 1.00 1.00
Senior Inspector 1.00 1.00 0.00 1.00 1.00
Technician (Building) 1.00 1.00 0.00 1.00 1.00
Building Inspector 1.00 1.00 0.00 1.00 1.00
Counter Service Representative 1.00 1.00 0.00 1.00 1.00

30.00 29.00 1.00 30.00 30.00
Proposed Positions, by Classification and Department
Fiscal Year 2025-27 (Proposed)
Authorized, Filled and Vacant
COMMUNITY & ECONOMIC DEVELOPMENT - General Fund Fiscal Year 2025-27 Proposed Budget $1,030,351
$1,289,355
$710,004 $1,433,274
$500,000
$1,187,234
$1,265,106
Fiscal Year 2025-27 Proposed Budget

ADMINISTRATION

PLANNING

ECONOMIC DEVELOPMENT

NEIGHBORHOOD SERVICES

EMERGENCY PREPAREDNESS

BUILDING

PARKING ENFORCEMENT
$3,158,091 $3,448,790 $3,613,007 $4,160,393 $3,724,574
$4,567,189
$4,803,512
$1,430,195 $1,339,517 $1,264,039
$2,508,061 $2,390,435 $2,848,135 $2,454,976
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
BUDGET
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
BUDGET
FY 2026-27

PROPOSED
BUDGET

SALARY & BENEFITS

MAINT & OPERATIONS
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 2023-24 ACTUALS FY 2024-25 ADOPTED
BUDGET
FY 2025-26 PROPOSED
BUDGET
FY 2026-27 PROPOSED
BUDGET
COMMUNITY & ECONOMIC DEVELOPMENT- General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

ADMINISTRATION
30 3000 51100 SALARIES 530,915 591,451 535,929 511,803 514,361 546,272 577,736 30 3000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 46,914 41,676 42,092 22,000 34,702 30,231 31,743 30 3000 51300 OVERTIME 321 68 257 3,000 811 - -
30 3000 51500 PUBLIC EMPLOYEE'S RETIREMENT 119,654 147,774 120,661 121,299 109,289 125,345 135,479 30 3000 51504 DEFERRED COMPENSATION 1,575 3,417 1,647 5,118 5,818 5,463 5,777 30 3000 51600 WORKER'S COMPENSATION 5,849 4,630 5,449 5,982 5,449 6,862 8,032 30 3000 51700 DISABILITY INSURANCE 3,948 4,265 5,011 4,971 4,741 5,522 5,798 30 3000 51800 UNEMPLOYMENT INSURANCE 12,150 - 1,387 - 905 - - 30 3000 51900 GROUP HEALTH & LIFE INS 54,430 64,692 64,021 72,488 56,512 60,496 66,849 30 3000 51901 CASH BACK INCENTIVE PAY 5,349 14,324 14,921 15,040 14,324 14,324 14,324 30 3000 51903 AUTO ALLOWANCE 9,600 9,400 10,000 9,600 9,600 9,600 10,608 30 3000 51904 TECHNOLOGY STIPEND 3,600 3,000 3,750 3,600 3,600 3,600 3,978 30 3000 51905 BILINGUAL PAY 138 638 625 1,200 1,125 1,200 1,326 30 3000 51906 POST EMPLOYMENT HEALTH PLAN 3,206 2,092 1,633 3,716 1,676 4,136 4,571 30 3000 51907 OPEB COST ALLOCATION 44,341 22,712 20,783 24,686 24,686 21,781 18,383 30 3000 51930 MEDICARE/EMPLOYER PORTION 8,196 10,304 8,793 7,421 8,399 7,921 8,377 30 3000 51961 VACANCY SAVINGS OFFSET 30,000 28,240 26,207 - 26,207 - - Salary and Benefits Subtotal 880,185 948,683 863,165 811,924 822,207 842,753 892,981 30 3000 52100 POSTAGE 61 - - - - - -
30 3000 52200 DEPARTMENTAL SUPPLIES 5,788 4,617 5,885 6,000 5,943 6,000 6,000 30 3000 52400 PRINT, DUPLICATE & PHOTOCOPYING 4,785 9,013 10,934 9,000 8,446 9,000 9,000 30 3000 52600 MEMBERSHIP AND DUES 12,413 10,791 5,312 13,700 12,112 14,000 14,300 30 3000 52700 BOOKS AND PERIODICALS - 14 196 - - - -
30 3000 52900 COMMISSION STIPENDS 900 4,200 4,875 6,250 4,350 8,250 8,250 30 3000 53200 MILEAGE REIMBURSEMENT 105 68 16 500 101 500 500 30 3000 53500 SMALL TOOLS & EQUIPMENT 215 1,464 746 3,000 414 - - 30 3000 54100 SPECIAL DEPARTMENTAL EXPENSES 44,278 41,183 44,173 42,500 46,992 44,500 44,500 30 3000 54400 PROFESSIONAL SERVICES - - 7,885 - 7,766 - - 30 3000 54800 CONVENTION & MTG EXPENSE 5,189 6,856 4,331 6,000 5,375 6,000 6,000 30 3000 54900 PROFESSIONAL DEVELOPMENT 5,613 6,598 6,569 9,500 7,094 9,500 9,500 30 3000 56910 LEGAL SERVICE 6,323 - 5,024 9,000 882 9,000 9,000 30 3000 57300 FURNITURE & EQUIPMENT 16,893 9,439 5,401 10,000 4,564 10,000 10,000 30 3000 57900 REPLACEMENT ACCOUNT - - 50,611 50,611 50,611 70,848 29,434 Maintenance and Operations Subtotal 102,563 94,243 151,957 166,061 154,649 187,598 146,484 ADMINISTRATION 982,749 1,042,926 1,015,122 977,985 976,856 1,030,351 1,039,465

PLANNING
30 3010 51100 SALARIES 175,524 310,047 410,652 435,017 433,149 450,556 476,470 30 3010 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 21,342 17,828 16,142 15,000 15,812 15,381 16,150 30 3010 51200 HOURLY SALARIES 31,136 10,095 15,345 58,022 27,075 69,499 72,974 30 3010 51300 OVERTIME 488 119 1,113 - 725 1,000 1,000
30 3010 51500 PUBLIC EMPLOYEE'S RETIREMENT 40,901 74,554 91,577 98,292 91,882 103,382 111,732 30 3010 51501 PUBLIC AGENCY RETIREMENT 1,076 470 575 2,176 1,015 2,606 2,737 30 3010 51504 DEFERRED COMPENSATION 50 525 1,114 4,350 1,407 4,506 4,765 30 3010 51600 WORKER'S COMPENSATION 1,946 2,506 4,175 5,084 4,175 5,659 6,624 30 3010 51700 DISABILITY INSURANCE 1,270 2,953 3,868 4,099 4,145 4,573 4,801 30 3010 51900 GROUP HEALTH & LIFE INSURANCE 8,138 22,360 31,857 34,542 34,277 38,438 42,474 30 3010 51901 CASH BACK INCENTIVE PAY 15,756 14,324 14,921 14,324 14,324 14,324 14,324 30 3010 51905 BILINGUAL PAY 485 1,325 1,250 1,200 1,200 1,200 1,326 30 3010 51907 OPEB COST ALLOCATION 30,159 20,529 18,785 20,984 20,984 17,965 15,161 30 3010 51930 MEDICARE/EMPLOYER PORTION 3,395 5,373 6,630 6,308 7,138 6,533 6,909 30 3010 51961 VACANCY SAVINGS OFFSET 67,617 47,715 50,318 - 50,318 - - Salary and Benefits Subtotal 399,285 530,723 668,322 699,398 707,625 735,622 777,446 Account Information
COMMUNITY & ECONOMIC DEVELOPMENT- General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

PROPOSED
BUDGET
Account Information
30 3010 52200 DEPARTMENTAL SUPPLIES - - - - 12 - -
30 3010 54100 SPECIAL DEPARTMENTAL EXPENSES 503 435 30 3,000 1,667 3,000 3,000 30 3010 54400 PROFESSIONAL SERVICES 98,718 16,145 (23,118) 120,000 120,000 120,000 120,000 30 3010 54500 CONTRACTED SERVICES - 46,145 36,954 - 215,733 250,733 285,733 30 3010 56910 LEGAL SERVICE 99,572 153,156 103,648 180,000 180,000 180,000 180,000 30 3010 57850 CONTRA DEPOSIT ACCOUNT (1,816) (13,694) (1,585) - (3,389) - - Maintenance and Operations Subtotal 196,977 202,187 115,929 303,000 514,023 553,733 588,733 PLANNING 596,262 732,911 784,251 1,002,398 1,221,649 1,289,355 1,366,179

ECONOMIC DEVELOPMENT
30 3020 51100 SALARIES 305,700 353,666 301,002 240,840 131,544 416,161 434,836 30 3020 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 22,622 6,287 2,349 5,429 4,060 4,402 4,622 30 3020 51500 PUBLIC EMPLOYEE'S RETIREMENT 63,840 86,519 67,360 54,418 23,191 95,490 101,969 30 3020 51504 DEFERRED COMPENSATION 1,190 2,986 2,180 2,408 683 4,162 4,348 30 3020 51600 WORKER'S COMPENSATION 3,405 2,769 3,060 2,815 3,060 5,227 6,045 30 3020 51700 DISABILITY INSURANCE 2,083 2,947 2,357 2,278 1,619 3,868 4,028 30 3020 51800 UNEMPLOYMENT INSURANCE - - - - 4,465 - -
30 3020 51900 GROUP HEALTH & LIFE INSURANCE 14,790 35,438 54,595 49,437 26,038 73,932 81,695 30 3020 51901 CASH BACK INCENTIVE PAY 16,330 14,324 - - - - - 30 3020 51905 BILINGUAL PAY 360 913 625 600 575 600 663 30 3020 51907 OPEB COST ALLOCATION 26,902 16,535 15,130 11,617 11,617 16,593 13,836 30 3020 51930 MEDICARE/EMPLOYER PORTION 4,761 5,825 4,407 3,492 1,975 6,034 6,305 30 3020 51961 VACANCY SAVINGS OFFSET 10,000 21,423 10,483 - 10,483 - - Salary and Benefits Subtotal 471,983 549,631 463,550 373,334 219,309 626,470 658,348 30 3020 52200 DEPARTMENTAL SUPPLIES - 58 - - - - -
30 3020 54100 SPECIAL DEPARTMENTAL EXPENSES 594 - - - 166 - - 30 3020 54400 PROFESSIONAL SERVICES 24,893 89,389 187,380 700,000 849,908 779,804 490,599 30 3020 54500 CONTRACTED SERVICES 85,542 95,334 19,470 25,000 19,547 27,000 29,160 30 3020 56992 BANK SERVICE CHARGES 9,114 15,551 - - - - - Maintenance and Operations Subtotal 120,143 200,332 206,850 725,000 869,621 806,804 519,759 ECONOMIC DEVELOPMENT 592,126 749,963 670,400 1,098,334 1,088,930 1,433,274 1,178,107

NEIGHBORHOOD SERVICES
30 3030 51100 SALARIES 177,302 259,743 307,080 257,269 316,653 268,397 276,449 30 3030 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,161 3,721 4,107 2,713 4,237 3,178 3,337 30 3030 51200 HOURLY SALARIES 27,287 48,321 57,188 123,833 56,409 136,828 142,094 30 3030 51300 OVERTIME 728 - - - - - -
30 3030 51500 PUBLIC EMPLOYEE'S RETIREMENT 45,404 73,887 78,607 58,130 66,119 61,585 64,827 30 3030 51501 PUBLIC AGENCY RETIREMENT 337 68 419 4,644 2,090 5,131 5,329 30 3030 51504 DEFERRED COMPENSATION 1,003 1,696 2,226 2,573 1,667 2,684 2,764 30 3030 51600 WORKER'S COMPENSATION 1,952 2,412 3,115 3,007 3,115 3,371 3,843 30 3030 51700 DISABILITY INSURANCE 1,906 2,931 2,890 2,447 2,636 2,725 2,861 30 3030 51900 GROUP HEALTH & LIFE INSURANCE 53,853 55,110 55,053 60,916 47,610 54,411 60,124 30 3030 51901 CASH BACK INCENTIVE PAY - 14,324 14,921 - 14,324 - - 30 3030 51905 BILINGUAL PAY 375 950 1,150 600 1,100 600 663 30 3030 51907 OPEB COST ALLOCATION 17,491 11,580 10,597 12,409 12,409 10,702 8,796 30 3030 51908 CERTIFICATION COMPENSATION - - 4,075 - 1,925 - - 30 3030 51930 MEDICARE/EMPLOYER PORTION 2,908 4,991 5,604 3,730 5,722 3,892 4,009 30 3030 51961 VACANCY SAVINGS OFFSET 20,000 - 9,435 - 9,435 - - Salary and Benefits Subtotal 353,706 479,735 556,466 532,271 545,451 553,504 575,097 30 3030 52200 DEPARTMENTAL SUPPLIES - - 45 - - - -
30 3030 52250 UNIFORMS 1,912 2,638 2,781 6,500 4,531 6,500 6,500 30 3030 54400 PROFESSIONAL SERVICES 2,063 - - - - - -
30 3030 54500 CONTRACTED SERVICES 10,368 34,414 63,319 126,000 114,751 100,000 100,000 30 3030 56910 LEGAL SERVICE 55,762 20,783 16,693 50,000 9,621 50,000 50,000 Maintenance and Operations Subtotal 70,105 57,835 82,838 182,500 128,903 156,500 156,500 NEIGHBORHOOD SERVICES 423,811 537,570 639,304 714,771 674,354 710,004 731,597 COMMUNITY & ECONOMIC DEVELOPMENT- General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

PROPOSED
BUDGET
Account Information

PARKING ENFORCEMENT
30 3045 51100 SALARIES 384,322 340,555 358,042 521,371 391,465 538,777 562,352 30 3045 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 6,595 1,805 8,619 4,031 6,379 5,560 5,838 30 3045 51200 HOURLY SALARIES 7,683 - - 25,990 - 26,769 27,572 30 3045 51300 OVERTIME 87 272 24 - - 1,000 1,000
30 3045 51500 PUBLIC EMPLOYEE'S RETIREMENT 92,539 81,535 80,671 117,804 83,437 123,625 131,871 30 3045 51501 PUBLIC AGENCY RETIREMENT 288 - - 975 - 1,004 1,034 30 3045 51504 DEFERRED COMPENSATION 1,000 2,143 2,254 5,214 2,419 5,388 5,624 30 3045 51600 WORKER'S COMPENSATION 4,277 2,666 3,647 6,094 3,647 6,767 7,818 30 3045 51700 DISABILITY INSURANCE 3,591 3,384 3,451 5,219 3,622 5,510 5,786 30 3045 51900 GROUP HEALTH & LIFE INSURANCE 91,336 93,354 107,985 148,726 130,249 166,086 183,525 30 3045 51901 CASH BACK INCENTIVE PAY 14,324 - - 14,324 - 14,324 14,324 30 3045 51905 BILINGUAL PAY 2,700 2,638 2,500 2,400 2,400 3,000 3,315 30 3045 51907 OPEB COST ALLOCATION 29,347 13,552 14,135 25,147 26,882 21,482 17,894 30 3045 51930 MEDICARE/EMPLOYER PORTION 4,851 4,270 4,399 7,560 4,833 7,812 8,154 30 3045 51961 VACANCY SAVINGS OFFSET - - 8,386 - 8,386 - - Salary and Benefits Subtotal 642,941 546,173 594,112 884,855 663,719 927,106 976,106 30 3045 52205 OFFICE SUPPLIES - - 26 - - - -
30 3045 52250 UNIFORMS 5,046 4,750 2,461 6,000 2,369 6,000 6,000 30 3045 53500 SMALL TOOLS & EQUIPMENT - - 20 - - 3,000 3,000 30 3045 54100 SPECIAL DEPARTMENTAL EXPENSES - - 6,427 - - - - 30 3045 54500 CONTRACTED SERVICES 61,841 55,641 58,646 60,000 55,871 69,000 69,000 30 3045 54540 COURT CHARGES 263,660 259,087 267,809 260,000 246,718 260,000 260,000 Maintenance and Operations Subtotal 330,546 319,478 335,390 326,000 304,958 338,000 338,000 PARKING ENFORCEMENT 973,488 865,651 929,502 1,210,855 968,677 1,265,106 1,314,106

EMERGENCY PREPAREDNESS
30 3046 51100 SALARIES 56,352 - - - - - -
30 3046 51200 HOURLY SALARIES - - 868 - - - -
30 3046 51500 PUBLIC EMPLOYEE'S RETIREMENT 13,677 - - - - - - 30 3046 51501 PUBLIC AGENCY RETIREMENTEMEN - - 33 - - - - 30 3046 51504 DEFERRED COMPENSATION 400 - - - - - -
30 3046 51600 WORKER'S COMPENSATION 648 - - - - - -
30 3046 51700 DISABILITY INSURANCE 514 - - - - - -
30 3046 51900 GROUP HEALTH & LIFE INSURANCE 907 - - - - - - 30 3046 51901 CASH BACK INCENTIVE PAY 11,460 - - - - - - 30 3046 51905 BILINGUAL PAY 480 - - - - - -
30 3046 51907 OPEB COST ALLOCATION 4,177 - - - - - -
30 3046 51930 MEDICARE/EMPLOYER PORTION 987 - 13 - - - - Salary and Benefits Subtotal 89,602 - 913 - - - -
30 3046 52205 OFFICE SUPPLIES - - - 4,600 300 4,600 4,600 30 3046 52800 SOFTWARE 20,615 - - - - - -
30 3046 53300 EQUIPMENT MAINT & RENTAL - 922 - 115,900 89 115,900 115,900 30 3046 54100 SPECIAL DEPARTMENTAL EXPENSES 3,000 107 - 10,000 1,127 10,000 10,000 30 3046 54400 PROFESSIONAL SERVICES 43,000 25,808 - 300,000 52,364 300,000 200,000 30 3046 54940 ORGANIZATIONAL LEARNING 975 - - 69,500 - 69,500 69,500 Maintenance and Operations Subtotal 67,591 26,838 - 500,000 53,880 500,000 400,000 EMERGENCY PREPAREDNESS 157,193 26,838 913 500,000 53,880 500,000 400,000 COMMUNITY & ECONOMIC DEVELOPMENT- General Fund Fiscal Year 2025-27 Proposed Budget FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS

ADOPTED
BUDGET

YEAR-END

ESTIMATES

PROPOSED
BUDGET

PROPOSED
BUDGET
Account Information

HOUSING DIVISION
30 3090 51100 SALARIES 10,358 38,081 - - - - -
30 3090 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT - 3,291 - - - - - 30 3090 51500 PUBLIC EMPLOYEE'S RETIREMENT 2,102 8,467 - - - - - 30 3090 51600 WORKER'S COMPENSATION 115 298 - - - - -
30 3090 51700 DISABILITY INSURANCE - 191 - - - - -
30 3090 51900 GROUP HEALTH & LIFE INSURANCE 1,189 7,604 - - - - - 30 3090 51907 OPEB COST ALLOCATION 2,561 1,895 1,734 - - - - 30 3090 51930 MEDICARE/EMPLOYER PORTION 72 630 - - - - - Salary and Benefits Subtotal 16,396 60,458 1,734 - - - - 30 3090 56910 LEGAL SERVICE 7,782 - 3,697 - - - -
Maintenance and Operations Subtotal 7,782 - 3,697 - - - - HOUSING DIVISION 24,178 60,458 5,431 - - - -

BUILDING
30 4020 51100 SALARIES 191,665 225,139 314,418 563,922 502,975 594,604 621,226 30 4020 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 6,339 9,898 11,260 6,000 17,101 8,331 8,748 30 4020 51300 OVERTIME 650 - - 3,000 16,272 4,000 4,000 30 4020 51500 PUBLIC EMPLOYEE'S RETIREMENT 42,619 49,160 70,539 127,418 109,388 136,435 145,677 30 4020 51504 DEFERRED COMPENSATION 1,000 1,935 3,134 5,639 5,004 5,946 6,212 30 4020 51600 WORKER'S COMPENSATION 2,125 1,763 3,197 6,591 3,197 7,469 8,637 30 4020 51700 DISABILITY INSURANCE 1,771 2,179 2,436 5,673 4,329 5,981 6,280 30 4020 51900 GROUP HEALTH & LIFE INSURANCE 10,148 10,197 26,204 89,466 54,860 68,115 75,267 30 4020 51901 CASH BACK INCENTIVE PAY 16,115 14,324 14,921 14,324 15,524 16,724 16,724 30 4020 51905 BILINGUAL PAY 1,013 1,363 1,250 1,200 2,150 1,800 1,989 30 4020 51907 OPEB COST ALLOCATION 27,487 13,593 12,438 27,201 27,201 23,708 19,767 30 4020 51908 CERTIFICATION COMPENSATION - - - - 225 - - 30 4020 51930 MEDICARE/EMPLOYER PORTION 3,060 3,837 4,947 8,177 8,037 8,622 9,008 Salary and Benefits Subtotal 303,991 333,387 464,744 858,611 766,262 881,734 923,533 30 4020 52230 SB 1186B ADA EXPENSES 2,585 - 500 1,000 500 1,000 1,000 30 4020 52250 UNIFORMS 809 863 611 3,000 200 3,000 3,000 30 4020 54100 SPECIAL DEPARTMENTAL EXPENSES - - 3,794 1,500 4,345 1,500 1,500 30 4020 54500 CONTRACTED SERVICES 530,394 437,741 362,263 300,000 359,355 300,000 300,000 Maintenance and Operations Subtotal 533,787 438,605 367,169 305,500 364,400 305,500 305,500 BUILDING 837,779 771,992 831,913 1,164,111 1,130,662 1,187,234 1,229,033

SISTER CITY COMMISSION
30 1300 52900 COMMISSION STIPENDS 700 - - - - - -
30 1300 54100 SPECIAL DEPARTMENTAL EXPENSES - - 209 - - - - Maintenance and Operations Subtotal 700 - 209 - - - -
SISTER CITY 700 - 209 - - - -
COMMUNITY AND ECONOMIC DEV TOTAL 4,588,286 4,788,307 4,877,046 6,668,454 6,115,009 7,415,324 7,258,488

THIS PAGE

LEFT BLANK

INTENTIONALLY
Fiscal Year 2025-27 Proposed Budget

HUMAN RESOURCES
Director
Coordinator
Senior Analyst
Senior
Technician
Human Resources Fiscal Year 2024-25 Proposed Budget
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Human Resources
Director of Human Resources 1.00 1.00 0.00 1.00 1.00
Human Resources Senior Analyst 1.00 1.00 0.00 1.00 1.00 Senior Human Resources Technician 1.00 1.00 0.00 1.00 1.00 Human Resources Coordinator 1.00 1.00 0.00 1.00 1.00

4.00 4.00 0.00 4.00 4.00
Proposed Positions, by Classification and Department
Fiscal Year 2024-25 (Proposed)
Authorized, Filled and Vacant
HUMAN RESOURCES - General Fund Fiscal Year 2025-27 Proposed Budget $951,243
$333,729 $33,992 $23,500
Fiscal Year 2025-27 Proposed Budget

HUMAN RESOURCE

ADMINISTRATION

RISK MANAGEMENT

RECRUITMENT

TRAINING
$678,682 $657,857
$830,319 $896,140 $896,007 $936,467 $981,059
$383,835 $336,579 $337,859
$415,477 $312,140 $405,997 $411,333
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATES
FY 2024-25

PROPOSED
FY 2024-25

PROPOSED

MAINT & OPERATIONS

SALARY & BENEFITS
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000

HUMAN RESOURCE

ADMINISTRATION

RISK MANAGEMENT RECRUITMENT TRAINING
FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2024-25 PROPOSED FY 2024-25 PROPOSED HUMAN RESOURCES - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2024-25 FY 2024-25 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED

HUMAN RESOURCES - ADMINISTRATION
60 6000 51100 SALARIES 427,643 421,030 531,756 452,178 472,363 481,885 502,767 60 6000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 25,873 23,888 23,139 6,000 42,123 20,805 21,845 60 6000 51200 HOURLY SALARIES 19,907 21,678 30,492 30,000 29,688 31,443 33,015 60 6000 51300 OVERTIME 1,097 - - - - - -
60 6000 51500 PUBLIC EMPLOYEE'S RETIREMENT 95,969 93,788 117,515 102,170 97,493 110,571 117,898 60 6000 51501 PUBLIC AGENCY RETIREMENT 745 847 1,143 1,125 1,113 1,179 1,238 60 6000 51504 DEFERRED COMPENSATION 1,500 2,642 3,291 4,522 2,783 4,819 5,028 60 6000 51600 WORKER'S COMPENSATION 4,789 3,466 5,407 5,285 5,407 6,053 6,990 60 6000 51700 DISABILITY INSURANCE 3,720 2,636 4,666 4,232 4,554 4,776 5,015 60 6000 51800 UNEMPLOYMENT INSURANCE 297 - - - - - -
60 6000 51900 GROUP HEALTH & LIFE INSURANCE 37,912 47,218 77,813 68,521 71,072 76,917 84,993 60 6000 51901 CASH BACK INCENTIVE PAY 14,324 8,953 - - - - - 60 6000 51903 AUTO ALLOWANCE 3,400 2,600 5,000 4,320 4,440 4,320 4,774 60 6000 51904 TECHNOLOGY STIPEND 1,275 975 1,875 1,620 1,665 1,620 1,790 60 6000 51905 BILINGUAL PAY 600 1,825 1,250 1,200 1,200 1,200 1,326 60 6000 51906 POST EMPLOYMENT HEALTH PLAN - 1,032 1,931 1,801 1,887 2,050 2,265 60 6000 51907 OPEB COST ALLOCATION 32,578 17,950 16,425 21,809 21,809 19,214 15,998 60 6000 51930 MEDICARE/EMPLOYER PORTION 7,053 7,328 8,612 6,557 8,007 6,987 7,290 Salary and Benefits Subtotal 678,682 657,857 830,316 711,340 765,604 773,838 812,231 60 6000 52100 POSTAGE 50 52 41 100 44 100 100
60 6000 52200 DEPARTMENTAL SUPPLIES 1,916 1,399 2,513 2,000 206 2,000 2,000 60 6000 52205 OFFICE SUPPLIES 478 320 701 500 546 500 500 60 6000 52300 ADVERTISING AND PUBLICA - - 650 - 375 - - 60 6000 52600 MEMBERSHIP AND DUES 479 2,884 1,064 7,000 5,364 6,925 6,925 60 6000 52700 BOOKS AND PERIODICALS - - - 250 - 250 250 60 6000 53200 MILEAGE REIMBURSEMENT 3 4 47 200 47 200 200 60 6000 54400 PROFESSIONAL SERVICES 30,662 34,810 14,581 15,000 232 15,000 15,000 60 6000 54500 CONTRACTED SERVICES 43,704 42,658 41,610 61,965 55,309 61,965 61,965 60 6000 54800 CONVENTION & MTG EXPENSE - 3,878 6,006 12,000 7,855 11,000 11,000 60 6000 54810 EMPLOYEE APPRECIATION 3,226 2,692 25,429 24,500 17,827 24,500 24,500 60 6000 54900 PROFESSIONAL DEVELOPMENT 581 2,469 395 3,600 219 3,600 3,600 60 6000 56910 LEGAL SERVICE 100,093 55,490 62,905 57,040 34,938 42,040 52,040 60 6000 57900 REPLACEMENT ACCOUNT - - 4,180 4,180 4,180 9,325 801 Maintenance and Operations Subtotal 181,192 146,655 160,122 188,335 127,142 177,405 178,881 HUMAN RESOURCE ADMINISTRATION 859,874 804,511 990,438 899,675 892,746 951,243 991,112

RISK MANAGEMENT
60 6005 51100 SALARIES - - - 102,133 83,142 106,852 110,057 60 6005 51120 VACATION/SICK LEAVE ACC - - - 6,000 2,051 3,000 3,150 60 6005 51200 HOURLY SALARIES - - - 25,990 5,320 - -
60 6005 51500 PUBLIC EMPLOYEE'S RETIREMENT - - - 23,077 18,621 24,518 25,808 60 6005 51501 PUBLIC AGENCY RETIREMEN - - - 975 199 - - 60 6005 51504 DEFERRED COMPENSATION - - - 1,021 630 1,069 1,101 60 6005 51600 WORKER'S COMPENSATION - - - 1,194 - 1,342 1,530 60 6005 51700 DISABILITY INSURANCE - - - 977 791 1,079 1,133 60 6005 51900 GROUP HEALTH & LIFE INSURANCE - - 3 16,166 12,740 18,073 19,970 60 6005 51903 AUTO ALLOWANCE - - - 480 360 480 530
60 6005 51906 POST EMPLOYMENT HEALTH PLAN - - - 200 167 228 252 60 6005 51907 OPEB COST ALLOCATION - - - 4,926 4,926 4,260 3,502 60 6005 51904 TECHNOLOGY STIPEND - - - 180 135 180 199
60 6005 51930 MEDICARE/EMPLOYER PORTION - - - 1,481 1,320 1,549 1,596 Salary and Benefits Subtotal - - 3 184,800 130,403 162,629 168,828 Account Information
Fiscal Year 2025-27 Proposed Budget
HUMAN RESOURCES - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2024-25 FY 2024-25 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget
60 6005 52700 BOOKS AND PERIODICALS 405 321 609 600 689 700 700 60 6005 54400 PROFESSIONAL SERVICES 10,125 16,098 12,678 21,200 7,843 25,000 25,000 60 6005 54500 CONTRACTED SERVICES 128,365 111,971 126,840 132,000 133,213 135,050 138,910 60 6005 54900 PROFESSIONAL DEVELOPMENT 150 - 298 2,000 298 2,000 2,000 60 6005 54935 FIRST AID TREATMENT 1,791 - 225 9,000 - 5,000 5,000 60 6005 54940 ORGANIZATIONAL LEARNING - 1,440 305 3,350 3,530 3,350 3,350 Maintenance and Operations Subtotal 140,837 129,830 140,956 168,150 145,574 171,100 174,960 RISK MANAGEMENT 140,837 129,830 140,959 352,950 275,977 333,729 343,788

RECRUITMENT
60 6010 52100 POSTAGE 133 107 27 200 88 200 200
60 6010 52200 DEPARTMENTAL SUPPLIES 2,071 1,576 1,933 1,600 2,523 1,600 1,600 60 6010 52205 OFFICE SUPPLIES 67 71 55 100 54 100 100
60 6010 52300 ADVERTISING AND PUBLICATION - 1,675 1,223 1,600 849 1,600 1,600 60 6010 54400 PROFESSIONAL SERVICES 14,386 13,316 14,403 16,992 12,542 15,492 15,492 60 6010 54500 CONTRACTED SERVICES 45,149 41,136 10,332 15,000 11,032 15,000 15,000 Maintenance and Operations Subtotal 61,806 57,880 27,972 35,492 27,089 33,992 33,992 RECRUITMENT 61,806 57,880 27,972 35,492 27,089 33,992 33,992

TRAINING
60 6020 54940 ORGANIZATIONAL LEARNING - - 6,946 23,500 90 23,500 23,500 Maintenance and Operations Subtotal - - 6,946 23,500 90 23,500 23,500 TRAINING - - 6,946 23,500 90 23,500 23,500

HEALTH & WELLNESS
60 6030 54420 HEALTH & WELLNESS PROGRAM - - - - 10,201 - - Maintenance and Operations Subtotal - - - - 10,201 - -
HEALTH & WELLNESS - - - - 10,201 - -
INFORMATION TECHNOLOGY*
60 6040 52805 SOFTWARE LICENSING - - 1,863 - 2,045 - -
60 6040 57300 FURNITURE AND EQUIPMENT - 2,214 - - - - - Maintenance and Operations Subtotal - 2,214 1,863 - 2,045 - - INFORMATION TECHNOLOGY - 2,214 1,863 - 2,045 - -
HUMAN RESOURCES TOTAL 1,062,517 994,436 1,168,179 1,311,617 1,208,147 1,342,464 1,392,392

THIS PAGE

LEFT BLANK

INTENTIONALLY
Fiscal Year 2025-27 Proposed Budget

PARKS AND RECREATION
Coordinator
Interim
Supervisor
Executive Assistant Director
Senior Analyst
Recreation
Commission
Manager
Golf Course
Supervisor (2)
Coordinator
Technician
Senior
Technician
Coordinator (2)
Digital Media
Assistant
Supervisor (2)
Analyst
Case Worker
Coordinator
Coordinator
REACH
Supervisor
Coordinator (2)
Administrative
Clerk (3)
Veterans
Commission
Marketing &
Communications
Coordinator
Manager
PARKS & RECREATION Fiscal Year 2025-27 Proposed Budget
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Parks and Recreation
Director of Parks and Recreation 1.00 1.00 0.00 1.00 1.00 Manager 2.00 2.00 0.00 2.00 2.00
Supervisor 6.00 6.00 0.00 6.00 6.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Analyst 1.00 0.00 1.00 1.00 1.00
Caseworker 1.00 1.00 0.00 1.00 1.00
Coordinator 9.00 7.00 2.00 9.00 9.00
Executive Assistant 1.00 0.00 1.00 1.00 1.00
Administrative Clerk 3.00 3.00 0.00 3.00 3.00
Senior Technician 1.00 1.00 0.00 1.00 1.00
Technician 1.00 1.00 0.00 1.00 1.00
Digital and Media Assistant 1.00 1.00 0.00 1.00 1.00

28.00 24.00 4.00 28.00 28.00
Proposed Positions, by Classification and Department
Fiscal Year 2024-25 (Proposed)
Authorized, Filled and Vacant
PARKS & RECREATION - General Fund Fiscal Year 2025-27 Proposed Budget $1,345,747
$1,920,489
$370,629
$1,252,607
$363,340
$0 $37,362
$194,961
$104,560
$44,194
$15,935
$174,389 $865,680
$1,439,109
$4,000 $71,371 $80,715
$0

ADMINISTRATION

REC FACILITIES & PROG
CAMPS

SPECIAL EVENTS

YOUTH SPORTS

ADULT SPORTS

AQUATICS

CONTRACT INSTRUCTORS

TEEN SERVICES
RIVERA PK. BATTING
CAGES

ADAPTIVE RECREATION

CROSSING GUARDS

SENIOR SERVICES
MEDIA & COMM.

PARKS & REC COMM.

Fiscal Year 2024-25 Proposed Budget
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY 2026-27 PROPOSED $4,211,966 $4,501,433
$5,316,576 $6,053,582 $5,348,789
$6,395,077 $6,719,168
$1,380,119 $1,386,432 $1,579,450 $1,787,272 $1,669,889 $1,891,211 $1,880,347 $0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED

SALARY & BENEFITS

MAINT & OPERATIONS
PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED

ADMINISTRATION
80 8000 51100 SALARIES 378,018 361,051 507,803 659,939 551,299 688,917 730,207 80 8000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 38,050 4,728 28,134 11,000 31,613 21,542 22,619 80 8000 51200 HOURLY SALARIES 18,307 49,221 63,775 77,544 76,278 81,421 85,492 80 8000 51300 OVERTIME 770 156 - 900 - - -
80 8000 51500 PUBLIC EMPLOYEE'S RETIREMENT 91,256 85,214 110,572 149,114 114,480 158,075 171,233 80 8000 51501 PUBLIC AGENCY RETIREMENT 453 1,816 2,315 2,908 2,858 2,995 3,085 80 8000 51504 DEFERRED COMPENSATION 1,075 3,733 40,225 6,599 39,443 6,889 7,302 80 8000 51505 ROTH CONTRIBUTION - - - - 128 - -
80 8000 51600 WORKER'S COMPENSATION 4,091 3,212 5,163 7,713 5,163 8,653 10,152 80 8000 51700 DISABILITY INSURANCE 2,820 2,999 3,754 6,805 4,955 6,709 7,044 80 8000 51800 UNEMPLOYMENT INSURANCE 53 - 1,363 - 3,786 - - 80 8000 51900 GROUP HEALTH & LIFE INSURANCE 43,410 27,078 34,369 73,211 65,921 93,063 102,835 80 8000 51901 CASH BACK INCENTIVE PAY 11,340 14,324 16,171 15,266 13,269 14,324 14,324 80 8000 51903 AUTO ALLOWANCE 4,800 4,800 5,000 4,800 4,183 4,800 5,304 80 8000 51904 TECHNOLOGY STIPEND 1,800 1,800 1,875 1,800 1,569 1,800 1,989 80 8000 51905 BILINGUAL PAY 600 425 1,050 1,500 1,175 1,500 1,658 80 8000 51906 POST EMPLOYMENT HEALTH PLAN 1,176 2,038 1,997 2,228 1,720 2,414 2,668 80 8000 51907 OPEB COST ALLOCATION 36,256 28,290 25,886 31,832 31,832 27,469 23,235 80 8000 51930 MEDICARE/EMPLOYER PORTION 6,289 6,831 9,027 9,569 9,850 9,989 10,588 80 8000 51961 VACANCY SAVINGS OFFSET 39,654 106,935 49,813 - 49,813 - - Salary and Benefits Subtotal 680,218 704,651 908,294 1,062,728 1,009,338 1,130,560 1,199,734 80 8000 52100 POSTAGE 6 - - - - - -
80 8000 52200 DEPARTMENTAL SUPPLIES 5,982 11,820 7,110 4,000 5,335 4,500 4,500 80 8000 52205 OFFICE SUPPLES 3,431 3,047 2,807 3,708 2,946 5,000 5,000 80 8000 52250 UNIFORMS 10,082 9,011 20,233 10,300 16,311 20,000 21,000 80 8000 52400 PRINT, DUPLICATE & PHOTOCOPYING - - - 927 454 927 927 80 8000 52600 MEMBERSHIP AND DUES 3,165 956 895 4,100 1,525 4,100 4,100 80 8000 53200 MILEAGE REIMBURSEMENT - 152 - 258 - - -
80 8000 53500 SMALL TOOLS & EQUIPMENT 800 33 372 800 - 800 800 80 8000 54100 SPECIAL DEPARTMENTAL EXPENSES - 4,951 113 - 113 - - 80 8000 54500 CONTRACTED SERVICES 65,490 127,873 18,818 70,000 7,704 30,000 30,000 80 8000 54530 CREDIT CARD SERVICE CHARGES - - 77 1,236 - 1,236 1,236 80 8000 54800 CONVENTION & MTG EXPENSES 7,550 6,419 8,047 6,000 4,828 6,000 6,000 80 8000 54900 PROFESSIONAL DEVELOPMENT 3,682 2,045 1,638 3,863 1,137 3,863 3,863 80 8000 56910 LEGAL SERVICE 31,212 22,641 20,999 16,400 10,454 16,400 16,400 80 8000 57300 FURNITURE & EQUIPMENT - 362 87 - 87 - -
80 8000 57900 REPLACEMENT ACCOUNT - - 69,943 69,943 69,943 122,361 58,436 Maintenance and Operations Subtotal 131,400 189,310 151,137 191,535 120,837 215,187 152,262 ADMINISTRATION 811,618 893,960 1,059,431 1,254,263 1,130,175 1,345,747 1,351,996

REC FACILITIES & PROGRAMS
80 8100 51100 SALARIES 284,417 359,463 320,816 521,206 377,276 517,999 542,056 80 8100 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 22,044 26,735 36,974 12,000 20,234 20,639 21,671 80 8100 51200 HOURLY SALARIES 460,082 465,887 666,606 851,053 641,272 893,606 938,286 80 8100 51300 OVERTIME - 694 290 - 190 - -
80 8100 51500 PUBLIC EMPLOYEE'S RETIREMENT 67,252 88,265 71,359 117,767 84,033 118,857 127,112 80 8100 51501 PUBLIC AGENCY RETIREMENT 16,550 17,513 23,551 31,914 22,912 41,717 42,968 80 8100 51504 DEFERRED COMPENSATION 1,170 2,506 2,098 5,448 2,032 5,180 5,421 80 8100 51600 WORKER'S COMPENSATION 3,074 6,462 3,262 6,092 3,262 6,506 7,536 80 8100 51700 DISABILITY INSURANCE 2,569 3,476 3,007 4,535 3,463 5,443 5,715 80 8100 51800 UNEMPLOYMENT INSURANCE 3,138 - - - (937) - - 80 8100 51900 GROUP HEALTH & LIFE INSURANCE 47,626 59,729 60,850 117,900 75,475 120,435 133,081 80 8100 51901 CASH BACK INCENTIVE PAY 4,297 9,311 8,624 7,162 6,864 7,162 7,162 80 8100 51905 BILINGUAL PAY 435 1,609 1,381 1,650 916 1,140 1,260 80 8100 51907 OPEB COST ALLOCATION 24,685 17,235 15,771 25,139 25,139 20,654 17,248 80 8100 51930 MEDICARE/EMPLOYER PORTION 10,848 13,241 14,907 7,557 15,016 7,511 7,860 80 8100 51961 VACANCY SAVINGS OFFSET - - 27,348 - 27,348 - - Salary and Benefits Subtotal 948,186 1,072,127 1,256,846 1,709,423 1,304,495 1,766,849 1,857,375 Account Information
Fiscal Year 2025-27 Proposed Budget
PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget
80 8100 52200 DEPARTMENTAL SUPPLIES 9,047 7,165 9,238 11,300 17,365 16,000 16,000 80 8100 52205 OFFICE SUPPLIES 3,929 4,172 2,543 3,605 3,042 10,055 10,055 80 8100 52300 ADVERTISING AND PUBLICA - 75 - - - - -
80 8100 53500 SMALL TOOLS & EQUIPMENT 68,268 52,402 71,139 59,192 92,969 62,000 62,000 80 8100 54500 CONTRACTED SERVICES 449,720 73,615 116,365 66,746 87,333 65,585 65,585 80 8100 54800 CONVENTION & MTG EXPENSES - 72 267 - 99 - - 80 8100 57300 FURNITURE AND EQUIPMENT 7,959 - 30,222 - 30,269 - - Maintenance and Operations Subtotal 538,923 137,500 229,773 140,843 231,077 153,640 153,640 REC FACILITIES & PROGRAMS 1,487,110 1,209,627 1,486,619 1,850,266 1,535,572 1,920,489 2,011,015

TINY TOTS
80 8101 51100 SALARIES 200 - - - - - -
80 8101 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 978 - - - - - - 80 8101 51200 HOURLY SALARIES 10,094 - 186 - 197 - -
80 8101 51500 PUBLIC EMPLOYEE'S RETIREMENT 41 - - - - - - 80 8101 51501 PT RETIREMENT 337 - 7 - 7 - -
80 8101 51600 WORKER'S COMPENSATION 2 - - - - - -
80 8101 51700 DISABILITY INSURANCE 7 - - - - - -
80 8101 51800 UNEMPLOYMENT INSURANCE 1,980 - - - - - -
80 8101 51900 GROUP HEALTH & LIFE INSURANCE 118 - - - - - - 80 8101 51930 MEDICARE/EMPLOYER PORTION 171 - 3 - 3 - - Salary and Benefits Subtotal 13,928 - 196 - 207 - -
TINY TOTS 13,928 - 196 - 207 - -

SPECIAL EVENTS
80 8102 51100 SALARIES 110,039 166,610 151,088 263,282 228,076 174,224 184,189 80 8102 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 6,782 16,945 33,208 7,810 7,925 16,276 17,090 80 8102 51200 HOURLY SALARIES 74,513 111,608 242,583 181,602 251,140 190,682 200,216 80 8102 51300 OVERTIME 985 1,189 10,948 5,400 11,606 - - 80 8102 51500 PUBLIC EMPLOYEE'S RETIREMENT 26,107 39,894 33,839 59,489 49,574 39,976 43,192 80 8102 51501 PUBLIC AGENCY RETIREMENT 2,624 4,098 8,848 6,810 9,293 12,347 12,717 80 8102 51504 DEFERRED COMPENSATION 255 437 597 2,633 365 1,742 1,842 80 8102 51505 ROTH CONTRIBUTION - - - - 157 - -
80 8102 51600 WORKER'S COMPENSATION 1,192 2,178 1,536 3,077 1,536 2,188 2,561 80 8102 51700 DISABILITY INSURANCE 995 1,583 1,158 3,633 1,913 1,702 1,787 80 8102 51800 UNEMPLOYMENT INSURANCE 349 - - - - - -
80 8102 51900 GROUP HEALTH & LIFE INSURANCE 17,926 22,782 15,363 52,365 30,628 34,861 38,521 80 8102 51901 CASH BACK INCENTIVE PAY - 7,162 7,461 8,104 7,256 7,162 7,162 80 8102 51905 BILINGUAL PAY 300 1,141 194 450 225 450 497 80 8102 51906 POST EMPLOYMENT HEALTH PLAN - - 124 - 127 - - 80 8102 51907 OPEB COST ALLOCATION 7,452 6,230 5,700 12,698 12,698 6,947 5,861 80 8102 51930 MEDICARE/EMPLOYER PORTION 2,677 4,621 6,438 3,818 7,330 2,526 2,671 Salary and Benefits Subtotal 252,196 386,477 519,084 611,171 619,850 491,083 518,306 80 8102 52200 DEPARTMENTAL SUPPLIES 86,008 128,175 70,841 60,330 96,816 120,000 121,064 80 8102 52205 OFFICE SUPPLES 1,891 7,519 910 8,040 2,983 8,000 8,000 80 8102 52250 UNIFORMS - - 2,370 - 2,370 - -
80 8102 52400 PRINT, DUPLICATE & PHOTOCOPYING 1,816 32,979 17,306 35,500 6,277 20,000 21,000 80 8102 53301 EQUIPMENT RENTAL 59,424 97,538 146,973 159,970 132,698 200,000 223,510 80 8102 53500 SMALL TOOLS & EQUIPMENT 5,580 19,747 24,031 14,400 7,982 12,100 12,200 80 8102 54100 SPECIAL DEPARTMENTAL EXPENSES - - - - 16 - - 80 8102 54500 CONTRACTED SERVICES 116,335 235,649 293,931 287,935 345,278 378,290 378,000 80 8102 54700 INSURANCE & SURETY BOND - - 3,051 10,000 694 4,537 4,677 80 8102 54800 CONVENTION & MTG EXPENS - - - - - - -
80 8102 57300 FURNITURE AND EQUIPMENT - - 22,179 26,400 23,443 18,597 18,840 Maintenance and Operations Subtotal 271,053 521,606 581,592 602,575 618,557 761,524 787,291 SPECIAL EVENTS 523,250 908,083 1,100,675 1,213,746 1,238,407 1,252,607 1,305,597 PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

YOUTH SPORTS
80 8103 51100 SALARIES 32,346 33,429 29,782 34,331 32,132 66,305 68,294 80 8103 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,696 3,294 3,381 4,301 3,100 5,982 6,281 80 8103 51200 HOURLY SALARIES 23,702 54,266 130,347 135,590 84,063 158,847 166,790 80 8103 51500 PUBLIC EMPLOYEE'S RETIREMENT 7,681 8,001 6,655 7,757 6,798 15,214 16,015 80 8103 51501 PUBLIC AGENCY RETIREMENT 738 1,859 4,507 5,085 2,899 7,609 7,790 80 8103 51504 DEFERRED COMPENSATION 175 306 294 343 318 663 683 80 8103 51600 WORKER'S COMPENSATION 356 687 303 401 303 833 949 80 8103 51700 DISABILITY INSURANCE 299 320 315 332 309 673 707 80 8103 51800 UNEMPLOYMENT INSURANCE 372 - - - - - -
80 8103 51900 GROUP HEALTH & LIFE INSURANCE 8,443 7,888 8,337 9,145 8,264 18,609 20,563 80 8103 51907 OPEB COST ALLOCATION 2,371 1,264 1,156 1,656 1,656 2,644 2,173 80 8103 51930 MEDICARE/EMPLOYER PORTION 841 1,371 2,367 498 1,730 961 990 Salary and Benefits Subtotal 81,019 112,683 187,446 199,439 141,572 278,339 291,235 80 8103 52200 DEPARTMENTAL SUPPLIES 1,068 4,329 5,246 3,138 5,281 10,150 10,150 80 8103 52205 OFFICE SUPPLES - 25 278 412 397 700 700
80 8103 52255 PARTICIPANT UNIFORMS 1,711 26,262 26,000 27,600 23,907 33,163 33,163 80 8103 52600 MEMBERSHIP AND DUES 190 1,145 1,923 1,637 1,045 2,167 2,167 80 8103 53500 SMALL TOOLS & EQUIPMENT - - - - - - -
80 8103 54100 SPECIAL DEPARTMENTAL EX - 5,700 4,300 - 10,610 - - 80 8103 54500 CONTRACTED SERVICES 1,965 9,937 13,146 28,000 16,210 38,820 38,820 Maintenance and Operations Subtotal 4,933 47,397 50,893 60,787 57,451 85,000 85,000 YOUTH SPORTS 85,952 160,081 238,338 260,226 199,023 363,340 376,235

AQUATICS
80 8104 51100 SALARIES 10,660 12,361 10,244 17,665 11,228 18,371 18,922 80 8104 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 1,992 1,601 1,154 1,134 666 1,141 1,198 80 8104 51200 HOURLY SALARIES 6,723 8,556 8,418 6,107 6,693 6,412 6,733 80 8104 51500 PUBLIC EMPLOYEES RETIREMENT 2,449 2,985 2,289 3,991 2,376 4,215 4,437 80 8104 51501 PUBLIC AGENCY RETIREMENT 251 278 316 229 251 236 243 80 8104 51504 DEFERRED COMPENSATION 70 141 101 177 110 184 189 80 8104 51600 WORKER'S COMPENSATION 114 164 104 206 104 231 263 80 8104 51700 DISABILITY INSURANCE 97 121 100 170 109 186 195 80 8104 51800 UNEMPLOYMENT INSURANCE 696 - - - - - -
80 8104 51900 GROUP HEALTH & LIFE INSURANCE 2,482 2,549 2,205 3,854 2,444 4,387 4,848 80 8104 51907 OPEB COST ALLOCATION 1,220 650 595 853 853 733 602 80 8104 51930 MEDICARE/EMPLOYER PORTION 267 346 287 256 270 266 274 Salary and Benefits Subtotal 27,020 29,752 25,815 34,642 25,104 36,362 37,905 80 8104 52200 DEPARTMENTAL SUPPLIES 941 210 - - - - -
80 8104 52205 OFFICE SUPPLIES 46 - - 250 - - -
80 8104 52210 SUPPLIES/CHEMICALS 13,169 12,266 3,442 25,895 1,129 1,000 1,000 80 8104 53300 EQUIPMENT MAINTENANCE - - - 7,000 - - -
80 8104 53450 SWIMMING POOL MAINTENANCE - - - 1,600 - - - 80 8104 53500 SMALL TOOLS & EQUIPMENT 345 - - 6,200 53 - - 80 8104 54500 CONTRACTED SERVICES 27,319 - - 100,000 - - - 80 8104 54900 PROFESSIONAL DEVELOPMENT - 64 - 3,605 - - - 80 8104 56205 PERMIT - FEE - LICENSES 559 559 620 1,400 663 - - Maintenance and Operations Subtotal 42,380 13,099 4,062 145,950 1,845 1,000 1,000 AQUATICS 69,400 42,851 29,877 180,592 26,949 37,362 38,905 REACH
80 8105 53500 SMALL TOOLS & EQUIPMENT - 954 - - - - -
Maintenance and Operations Subtotal - 954 - - - - -
REACH - 954 - - - - -
PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

CONTRACT INSTRUCTORS
80 8107 51100 SALARIES 53,101 38,184 37,431 39,236 37,070 40,803 42,027 80 8107 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 2,359 2,809 1,731 - 2,895 1,542 1,619 80 8107 51200 HOURLY SALARIES - 227 - 23,777 242 24,966 26,214 80 8107 51500 PUBLIC EMPLOYEE'S RETIREMENT 12,645 9,154 8,366 8,865 7,787 9,362 9,855 80 8107 51501 PUBLIC AGENCY RETIREMENT - 9 - 892 9 1,204 1,243 80 8107 51504 DEFERRED COMPENSATION 300 349 370 392 367 408 420 80 8107 51600 WORKER'S COMPENSATION 594 301 381 459 381 513 584 80 8107 51700 DISABILITY INSURANCE 475 366 359 379 356 414 435 80 8107 51900 GROUP HEALTH & LIFE INSURANCE 13,249 3,660 3,683 3,937 3,697 4,482 4,953 80 8107 51907 OPEB COST ALLOCATION 4,064 1,444 1,321 1,892 1,892 1,627 1,337 80 8107 51930 MEDICARE/EMPLOYER PORTION 757 638 568 569 583 592 609 Salary and Benefits Subtotal 87,544 57,141 54,211 80,398 55,279 85,913 89,297 80 8107 52200 DEPARTMENT SUPPLIES 1,349 2,658 1,758 4,297 2,976 4,298 4,298 80 8107 54510 CONTRACT INSTRUCTORS 20,301 72,720 83,329 108,000 94,539 90,000 90,000 80 8107 54700 INSURANCE & SURETY BOND 986 3,480 6,102 6,000 9,088 12,250 12,250 80 8107 57300 FURNITURE & EQUIPMENT - - 4,268 2,500 4,747 2,500 2,500 Maintenance and Operations Subtotal 22,636 78,858 95,455 120,797 111,349 109,048 109,048 CONTRACT INSTRUCTORS 110,180 135,999 149,666 201,195 166,628 194,961 198,345

TEEN SERVICES
80 8108 51100 SALARIES 4,500 4,773 4,679 4,904 4,634 5,100 5,253 80 8108 51120 VACATION/SICK LEAVE ACC 267 351 216 - 362 193 203 80 8108 51200 HOURLY SALARIES 32,544 54,317 77,179 75,541 43,132 79,318 83,284 80 8108 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,940 13,915 13,986 1,108 10,669 1,170 1,232 80 8108 51501 PUBLIC AGENCY RETIREMENT 136 504 880 2,833 329 3,010 3,100 80 8108 51504 DEFERRED COMPENSATION 25 44 46 49 46 51 53 80 8108 51600 WORKER'S COMPENSATION 50 464 48 57 48 64 73 80 8108 51700 DISABILITY INSURANCE 40 46 45 47 44 52 54 80 8108 51900 GROUP HEALTH & LIFE INSURANCE 8,237 9,447 8,895 492 7,114 560 619 80 8108 51907 OPEB COST ALLOCATION 338 180 165 238 238 203 167 80 8108 51930 MEDICARE/EMPLOYER PORTION 134 303 421 71 200 74 76 Salary and Benefits Subtotal 55,211 84,344 106,561 85,340 66,816 89,796 94,115 80 8108 52200 DEPARTMENTAL SUPPLIES 2,838 1,611 7,118 3,600 3,232 3,600 3,600 80 8108 52205 OFFICE SUPPLIES - 825 - 2,400 56 2,400 2,400 80 8108 53500 SMALL TOOLS & EQUIPMENT - 2,095 11,174 3,245 8,690 3,245 3,245 80 8108 54500 CONTRACTED SERVICES - 540 739 2,369 1,594 2,369 2,369 80 8108 55285 EVENT TICKETS 3,941 2,484 2,212 3,150 3,048 3,150 3,150 Maintenance and Operations Subtotal 6,779 7,555 21,244 14,764 16,619 14,764 14,764 TEEN SERVICES 61,990 91,899 127,805 100,104 83,435 104,560 108,879 PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

RIVERA PARK BATTING CAGES
80 8109 51100 SALARIES 4,541 4,753 4,255 4,904 4,590 5,100 5,253 80 8109 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 349 471 483 - 443 276 290 80 8109 51200 HOURLY SALARIES 21,681 16,908 16,597 27,510 25,833 28,886 30,330 80 8109 51500 PUBLIC EMPLOYEE'S RETIREMENT 1,070 1,143 952 1,108 972 1,170 1,232 80 8109 51501 PUBLIC AGENCY RETIREMENT 804 659 622 1,032 969 1,385 1,427 80 8109 51504 DEFERRED COMPENSATION 25 44 42 49 45 51 53 80 8109 51600 WORKER'S COMPENSATION 50 170 43 57 43 64 73 80 8109 51700 DISABILITY INSURANCE 40 46 45 47 44 52 54 80 8109 51900 GROUP HEALTH & LIFE INSURANCE 1,164 1,127 1,191 1,306 1,181 1,431 1,582 80 8109 51907 OPEB COST ALLOCATION 338 180 165 238 238 203 167 80 8109 51930 MEDICARE/EMPLOYER PORTION 376 336 309 71 448 74 76 Salary and Benefits Subtotal 30,437 25,836 24,704 36,322 34,806 38,694 40,537 80 8109 52200 DEPARTMENT SUPPLIES - 1,735 2,488 2,500 4,000 2,500 2,500 80 8109 53300 EQUIPMENT MAINTENANCE 271 - 1,504 3,000 1,426 3,000 3,000 Maintenance and Operations Subtotal 271 1,735 3,992 5,500 5,426 5,500 5,500 RIVERA PARK BATTING CAGES 30,708 27,571 28,696 41,822 40,231 44,194 46,037 CAMPS
80 8110 51100 SALARIES 37,461 39,726 38,222 41,218 18,414 42,865 44,151 80 8110 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 532 486 7,649 - - - - 80 8110 51200 HOURLY SALARIES 124,856 101,997 138,298 219,444 191,464 230,416 241,937 80 8110 51500 PUBLIC EMPLOYEE'S RETIREMENT 9,821 12,204 6,358 9,313 3,659 9,835 10,353 80 8110 51501 PUBLIC AGENCY RETIREMENT 4,300 3,772 4,442 8,229 6,173 10,125 10,429 80 8110 51504 DEFERRED COMPENSATION 175 402 208 412 147 429 442 80 8110 51600 WORKER'S COMPENSATION 414 1,110 389 482 389 538 614 80 8110 51700 DISABILITY INSURANCE 332 383 205 399 180 398 418 80 8110 51800 UNEMPLOYMENT INSURANCE 1,649 - (540) - - - - 80 8110 51900 GROUP HEALTH & LIFE INSURANCE 386 368 189 10,240 3,997 9,157 10,118 80 8110 51901 CASH BACK INCENTIVE PAY 5,014 5,013 2,716 - - - - 80 8110 51905 BILINGUAL PAY 5,014 5,013 2,716 - 96 210 232 80 8110 51907 OPEB COST ALLOCATION 2,846 1,517 1,388 1,988 1,988 1,709 1,405 80 8110 51930 MEDICARE/EMPLOYER PORTION 2,396 2,437 2,710 598 3,045 622 640 Salary and Benefits Subtotal 195,194 174,428 204,948 292,323 229,551 306,304 320,738 80 8110 52200 DEPARTMENTAL SUPPLIES 9,695 3,940 9,477 11,540 12,639 16,575 16,575 80 8110 52205 OFFICE SUPPLIES - 6 - 1,030 - 1,800 1,800 80 8110 52255 PARTICIPANT UNIFORMS 1,472 3,215 3,828 1,854 12,543 7,500 7,500 80 8110 54500 CONTRACTED SERVICES 7,565 4,915 2,967 7,063 4,342 8,400 8,400 80 8110 55285 EVENT TICKETS (400) 11,406 26,533 24,140 42,629 30,050 30,050 Maintenance and Operations Subtotal 18,332 23,482 42,805 45,627 72,154 64,325 64,325 CAMPS 213,527 197,910 247,753 337,950 301,705 370,629 385,063 PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

ADAPTIVE RECREATION
80 8115 51100 SALARIES 4,500 4,773 4,679 4,904 4,634 5,100 5,253 80 8115 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 267 351 216 - 362 193 203 80 8115 51200 HOURLY SALARIES - 323 1,962 3,000 2,276 3,150 3,308 80 8115 51300 OVERTIME - - 99 - - - -
80 8115 51500 PUBLIC EMPLOYEE'S RETIREMENT 1,069 1,185 1,182 1,108 1,057 1,170 1,232 80 8115 51501 PUBLIC AGENCY RETIREMENT - 7 57 113 74 117 120 80 8115 51504 DEFERRED COMPENSATION 25 44 46 49 46 51 53 80 8115 51600 WORKER'S COMPENSATION 50 40 48 57 48 64 73 80 8115 51700 DISABILITY INSURANCE 40 46 46 47 44 52 54 80 8115 51900 GROUP HEALTH & LIFE INSURANCE 502 486 572 492 522 560 619 80 8115 51907 OPEB COST ALLOCATION 338 180 165 238 238 203 167 80 8115 51930 MEDICARE/EMPLOYER PORTION 64 82 94 71 101 74 76 Salary and Benefits Subtotal 6,855 7,517 9,166 10,079 9,402 10,735 11,159 80 8115 52200 SPECIAL DEPARTMENT SUPPLIES - 480 2,673 1,000 2,591 2,700 2,700 80 8115 54500 CONTRACTED SERVICES - 300 1,400 4,120 1,500 2,500 2,500 Maintenance and Operations Subtotal - 780 4,073 5,120 4,091 5,200 5,200 ADAPTIVE RECREATION 6,855 8,297 13,240 15,199 13,493 15,935 16,359

SUMMER LUNCH PROGRAM
80 8116 51100 SALARIES 25,714 - 4,785 - 4,785 - -
80 8116 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 1,180 - - - - - - 80 8116 51200 HOURLY SALARIES 2,948 20,464 27,128 - 27,128 - - 80 8116 51500 PUBLIC EMPLOYEE'S RETIREMENT 6,225 - 662 - 662 - - 80 8116 51501 PUBLIC AGENCY RETIREMENT 262 920 917 - 917 - - 80 8116 51504 DEFERRED COMPENSATION 150 - 44 - 44 - -
80 8116 51600 WORKER'S COMPENSATION 296 166 274 - 274 - - 80 8116 51700 DISABILITY INSURANCE 236 - 45 - 45 - -
80 8116 51900 GROUP HEALTH & LIFE INSURANCE 6,597 - 1,379 - 1,379 - - 80 8116 51907 OPEB COST ALLOCATION 2,032 390 357 - 357 - - 80 8116 51930 MEDICARE/EMPLOYER PORTION 483 366 477 - 477 - - Salary and Benefits Subtotal 46,122 22,306 36,068 - 36,068 - - 80 8116 52200 DEPARTMENTAL SUPPLIES - 886 1,638 - 1,638 1,200 1,200 80 8116 53200 MILEAGE REIMBURSEMENT - 34 35 - 35 - -
80 8116 54500 CONTRACTED SERVICES - 43,500 40,859 - 40,859 - - Maintenance and Operations Subtotal - 44,421 42,531 - 42,531 1,200 1,200 SUMMER LUNCH PROGRAM 46,122 66,727 78,600 - 78,600 1,200 1,200

ADULT SPORTS
*For FY 2017-18 New Division
80 8130 51100 SALARIES 27,703 28,518 25,527 29,427 27,542 - - 80 8130 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,119 2,823 2,898 1,000 2,657 - - 80 8130 51200 HOURLY SALARIES 4,126 10,184 12,819 15,692 11,556 - - 80 8130 51500 PUBLIC EMPLOYEE'S RETIREMENT 6,577 6,858 5,704 6,649 5,826 - - 80 8130 51501 PUBLIC AGENCY RETIREMENT 134 398 478 588 433 - - 80 8130 51504 DEFERRED COMPENSATION 150 262 252 294 272 - - 80 8130 51600 WORKER'S COMPENSATION 305 303 260 344 260 - - 80 8130 51700 DISABILITY INSURANCE 255 275 270 284 265 - - 80 8130 51900 GROUP HEALTH & LIFE INSURANCE 7,225 6,761 7,146 7,838 7,084 - - 80 8130 51907 OPEB COST ALLOCATION 2,032 1,083 991 1,420 1,420 - - 80 8130 51930 MEDICARE/EMPLOYER PORTION 486 640 597 427 605 - - Salary and Benefits Subtotal 52,111 58,104 56,943 63,963 57,921 - - 80 8130 52200 DEPARTMENTAL SUPPLIES 1,266 7,918 5,544 4,660 2,147 - - 80 8130 52255 PARTICIPANT UNIFORMS 200 1,417 955 840 994 - - 80 8130 53500 SMALL TOOLS & EQUIPMENT 472 - 324 412 - - - 80 8130 54500 CONTRACTED SERVICES 1,250 1,836 1,835 2,850 2,305 - - Maintenance and Operations Subtotal 3,187 11,171 8,658 8,762 5,446 - - ADULT SPORTS 55,299 69,275 65,602 72,725 63,367 - -
PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

CROSSING GUARDS
80 8140 51100 SALARIES 37,461 39,726 38,222 41,218 18,414 42,865 44,151 80 8140 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 532 486 7,649 - - - - 80 8140 51200 HOURLY SALARIES 91,062 82,955 103,372 95,551 94,836 100,329 105,345 80 8140 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,862 9,580 4,815 9,313 3,786 9,835 10,353 80 8140 51501 PUBLIC AGENCY RETIREMENT 3,341 3,057 3,862 3,583 3,556 3,718 3,829 80 8140 51504 DEFERRED COMPENSATION 175 402 208 177 147 429 442 80 8140 51600 WORKER'S COMPENSATION 414 960 389 482 389 538 614 80 8140 51700 DISABILITY INSURANCE 332 383 205 399 180 398 418 80 8140 51800 UNEMPLOYMENT INSURANCE 372 364 - - - - -
80 8140 51900 GROUP HEALTH & LIFE INSURANCE 386 368 189 10,240 3,997 9,157 10,118 80 8140 51901 CASH BACK INCENTIVE PAY 5,013 5,013 2,716 - - - - 80 8140 51905 BILINGUAL PAY 2,846 1,517 1,388 1,987 96 210 232 80 8140 51907 OPEB COST ALLOCATION 2,846 1,517 1,388 1,987 1,987 1,709 1,405 80 8140 51930 MEDICARE/EMPLOYER PORTION 1,896 1,907 2,203 598 1,644 622 640 Salary and Benefits Subtotal 155,537 148,236 166,606 165,535 129,032 169,809 177,546 80 8140 52200 DEPARTMENTAL SUPPLIES 215 - 1,318 1,500 2,953 1,500 1,500 80 8140 52250 UNIFORMS - - 468 3,000 2,943 3,080 3,080
Maintenance and Operations Subtotal 215 - 1,786 4,500 5,896 4,580 4,580 CROSSING GUARDS 155,752 148,236 168,392 170,035 134,928 174,389 182,126

SENIOR SERVICES
80 8220 51100 SALARIES 330,767 346,919 344,274 266,185 261,681 361,882 377,250 80 8220 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 15,794 17,590 17,097 7,002 12,544 10,367 10,885 80 8220 51200 HOURLY SALARIES 68,552 80,665 144,017 126,321 165,122 132,637 139,269 80 8220 51300 OVERTIME - 2,614 504 - 504 - -
80 8220 51500 PUBLIC EMPLOYEE'S RETIREMENT 78,937 83,818 77,130 60,145 53,773 83,036 88,465 80 8220 51501 PUBLIC AGENCY RETIREMENT 2,472 3,110 5,101 4,737 6,080 13,172 14,210 80 8220 51504 DEFERRED COMPENSATION 996 1,790 1,917 2,662 1,916 3,619 3,773 80 8220 51600 WORKER'S COMPENSATION 3,650 3,347 3,500 3,111 3,500 4,545 5,245 80 8220 51700 DISABILITY INSURANCE 3,022 3,350 3,234 2,572 2,477 3,899 4,094 80 8220 51800 UNEMPLOYMENT INSURANCE 1,295 - - - - - -
80 8220 51900 GROUP HEALTH & LIFE INSURANCE 47,263 47,205 48,672 29,840 29,636 64,469 71,238 80 8220 51905 BILINGUAL PAY 900 1,513 1,250 1,200 1,150 1,200 1,326 80 8220 51907 OPEB COST ALLOCATION 23,399 13,408 12,269 12,838 12,838 14,429 12,004 80 8220 51930 MEDICARE/EMPLOYER PORTION 5,778 6,931 7,353 3,860 6,395 5,247 5,470 Salary and Benefits Subtotal 582,827 612,260 666,317 520,473 557,616 698,502 733,227 80 8220 52200 DEPARTMENTAL SUPPLIES 19,809 15,609 17,561 15,482 24,731 25,732 52,181 80 8220 52205 OFFICE SUPPLIES 1,671 1,792 2,033 1,816 2,036 2,266 2,266 80 8220 52400 PRINT, DUPLICATE & PHOT - - - - - - -
80 8220 52800 SOFTWARE 1,780 - - 661 - 661 661
80 8220 52900 COMMISSION STIPENDS - 225 750 2,000 525 2,000 2,000 80 8220 53300 EQUIPMENT MAINTENANCE 1,526 5,142 7,175 6,922 13,263 23,410 23,410 80 8220 53301 EQUIPMENT RENTALS 3,977 1,805 3,950 4,120 3,450 5,400 5,400 80 8220 53500 SMALL TOOLS & EQUIPMENT 14,901 5,185 6,938 7,900 15,529 - - 80 8220 54100 SPECIAL DEPARTMENTAL EX - - 5,476 - 5,476 - - 80 8220 54400 PROFESSIONAL SERVICES - - 12,271 15,000 3,753 10,800 10,800 80 8220 54500 CONTRACTED SERVICES 71,321 5,537 3,855 4,218 3,637 62,110 62,110 80 8220 54510 CONTRACT INSTRUCTORS 168 1,404 4,439 14,109 5,134 8,300 8,300 80 8220 54700 INSURANCE & SURETY BOND - 577 1,204 760 1,121 8,000 8,000 80 8220 54800 CONVENTION & MTG EXPENSES - - - - - - -
80 8220 55280 SENIOR CITIZEN COMMITTEE 51,098 73,504 65,142 56,641 72,447 - - 80 8220 55285 EVENT TICKETS 1,570 5,649 3,086 18,474 3,019 8,500 8,500 80 8220 57300 FURNITURE AND EQUIPMENT - - - - - 10,000 10,000 Maintenance and Operations Subtotal 167,820 116,429 133,880 148,103 154,120 167,179 193,628 SENIOR SERVICES 750,647 728,689 800,197 668,576 711,736 865,680 926,855 PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

MEDIA AND COMMUNICATIONS
80 8230 51100 SALARIES 551,816 605,428 671,096 701,947 669,949 736,128 762,812 80 8230 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 18,664 18,031 21,990 6,958 26,266 14,853 15,596 80 8230 51200 HOURLY SALARIES 53,906 54,696 30,037 77,868 14,481 81,761 85,849 80 8230 51300 OVERTIME 20,877 10,065 1,845 11,700 2,054 - - 80 8230 51500 PUBLIC EMPLOYEE'S RETIREMENT 131,113 145,491 149,954 158,605 140,711 168,908 178,879 80 8230 51501 PUBLIC AGENCY RETIREMENT 1,965 2,063 1,098 2,920 533 3,030 3,120 80 8230 51504 DEFERRED COMPENSATION 1,457 2,957 3,017 6,194 3,054 7,361 7,628 80 8230 51600 WORKER'S COMPENSATION 6,086 5,168 6,823 8,204 6,823 9,246 10,605 80 8230 51700 DISABILITY INSURANCE 4,989 5,808 6,375 6,699 6,387 7,432 7,804 80 8230 51800 UNEMPLOYMENT INSURANCE 3,459 - - - - - -
80 8230 51900 GROUP HEALTH & LIFE INSURANCE 80,644 79,598 97,808 107,287 99,685 120,205 132,826 80 8230 51901 CASH BACK INCENTIVE PAY - 227 1,930 1,884 1,810 1,896 1,896 80 8230 51907 OPEB COST ALLOCATION 41,460 22,020 20,150 33,858 33,858 29,351 24,272 80 8230 51930 MEDICARE/EMPLOYER PORTION 8,960 10,651 10,538 10,178 10,361 10,674 11,061 80 8230 51961 VACANCY SAVINGS OFFSET - - 20,511 - 20,511 - - Salary and Benefits Subtotal 925,396 962,202 1,043,169 1,134,302 1,036,484 1,190,845 1,242,348 80 8230 52100 POSTAGE 32,500 25,890 32,369 56,349 46,420 58,749 58,749 80 8230 52200 DEPARTMENTAL SUPPLIES 3,627 4,550 4,884 7,750 6,496 7,750 7,750 80 8230 52205 OFFICE SUPPLIES 178 620 1,420 2,280 999 2,280 2,280 80 8230 52250 UNIFORMS - 3,883 - - - - -
80 8230 52300 ADVERTISING AND PUBLICATION 37,458 12,235 7,283 17,275 4,371 17,275 17,275 80 8230 52400 PRINT, DUPLICATE & PHOTOCOPYING 68,002 47,074 88,398 144,971 90,854 145,000 145,000 80 8230 52600 MEMBERSHIP AND DUES 4,644 5,352 7,095 8,060 4,003 5,000 5,000 80 8230 52800 SOFTWARE 11,836 - - - - - -
80 8230 53200 MILEAGE REIMBURSEMENT - 115 - 258 - - -
80 8230 54500 CONTRACTED SERVICES 2,779 2,989 9,721 7,210 8,556 7,210 7,210 80 8230 54800 CONVENTION & MTG EXPENSES 20 5,058 2,268 10,354 948 5,000 5,000 80 8230 57300 FURNITURE & EQUIPMENT - 71,872 17,835 - - - - Maintenance and Operations Subtotal 161,044 179,636 171,271 254,507 162,646 248,264 248,264 MEDIA AND COMMUNICATIONS 1,086,440 1,141,838 1,214,441 1,388,809 1,199,130 1,439,109 1,490,612

BUSINESS AND FAMILY ENGAGEMENT
*For FY 2017-18 New Division
80 8235 51100 SALARIES 8,955 9,588 9,337 9,809 8,775 40,803 42,027 80 8235 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 393 525 749 - 715 377 396 80 8235 51200 HOURLY SALARIES 161 487 1,814 2,408 2,224 2,528 2,654 80 8235 51500 PUBLIC EMPLOYEE'S RETIREMENT 2,112 2,288 2,086 2,216 1,835 9,362 9,855 80 8235 51501 PUBLIC AGENCY RETIREMENT 40 18 68 102 83 111 114 80 8235 51504 DEFERRED COMPENSATION 50 87 92 98 87 408 420 80 8235 51600 WORKER'S COMPENSATION 99 79 95 115 95 513 584 80 8235 51700 DISABILITY INSURANCE 79 92 89 95 84 415 435 80 8235 51900 GROUP HEALTH & LIFE INSURANCE 2,199 2,325 2,659 2,926 2,612 13,281 14,675 80 8235 51907 OPEB COST ALLOCATION 678 390 357 473 473 1,627 1,337 80 8235 51930 MEDICARE/EMPLOYER PORTION 141 164 173 142 170 592 609 Salary and Benefits Subtotal 14,906 16,043 17,519 18,384 17,154 70,015 73,108 80 8235 52200 DEPARTMENTAL SUPPLIES 2,012 3,869 4,738 7,100 6,633 6,700 6,700 80 8235 52205 OFFICE SUPPLIES (84) - - - - - -
80 8235 54500 CONTRACTED SERVICES - 1,928 800 500 900 1,000 1,000 80 8235 55285 EVENT TICKETS - 62 2,310 2,500 2,882 3,000 3,000 Maintenance and Operations Subtotal 1,927 5,859 7,848 10,100 10,415 10,700 10,700 BUSINESS AND FAMILY ENGAGEMENT 16,834 21,903 25,367 28,484 27,568 80,715 83,808 PARKS & RECREATION - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

PARKS & RECREATION COMMISSION
80 8240 52900 COMMISSION STIPENDS 1,800 675 3,450 4,500 2,550 4,000 3,845 Maintenance and Operations Subtotal 1,800 675 3,450 4,500 2,550 4,000 3,845 PARKS & RECREATION COMM 1,800 675 3,450 4,500 2,550 4,000 3,845

TRIPS & TOURS
80 8290 51100 SALARIES 35,163 17,026 16,381 17,665 8,304 18,371 18,922 80 8290 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 2,139 208 3,278 - - - - 80 8290 51200 HOURLY SALARIES 597 1,510 6,746 2,708 3,252 2,843 2,985 80 8290 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,475 4,106 2,063 3,991 1,715 4,215 4,437 80 8290 51501 PUBLIC AGENCY RETIREMENT 17 62 208 102 122 244 251 80 8290 51504 DEFERRED COMPENSATION 200 172 89 707 63 184 189 80 8290 51600 WORKER'S COMPENSATION 397 146 167 206 167 231 263 80 8290 51700 DISABILITY INSURANCE 320 164 88 170 81 171 179 80 8290 51800 UNEMPLOYMENT INSURANCE - - 828 - 1,500 - - 80 8290 51900 GROUP HEALTH & LIFE INSURANCE 4,012 158 81 4,389 1,828 3,924 4,336 80 8290 51901 CASH BACK INCENTIVE PAY - 2,149 1,164 - - - - 80 8290 51905 BILINGUAL PAY 2,709 650 595 853 41 90 99
80 8290 51907 OPEB COST ALLOCATION 2,709 650 595 853 853 732 602 80 8290 51930 MEDICARE/EMPLOYER PORTION 519 324 400 256 168 266 274 Salary and Benefits Subtotal 57,257 27,325 32,683 31,900 18,094 31,271 32,539 80 8290 52205 OFFICE SUPPLIES - 37 104 250 252 2,000 2,000 80 8290 52600 MEMBERSHIP AND DUES - - - 50 - 100 100
80 8290 54500 CONTRACTED SERVICES - - - 3,000 - 3,000 3,000 80 8290 55280 SENIOR CITIZEN COMMITTEE - - - - 2,806 - - 80 8290 55285 EVENT TICKETS 7,417 5,928 24,896 20,002 43,822 35,000 35,000 Maintenance and Operations Subtotal 7,417 5,965 25,000 23,302 46,880 40,100 40,100 TRIPS & TOURS 64,674 33,290 57,683 55,202 64,975 71,371 72,639 PARKS & RECREATION TOTAL 5,592,085 5,887,865 6,896,026 7,843,694 7,018,677 8,286,288 8,599,515 Fiscal Year 2025-27 Proposed Budget
Ad
e
e

PUBLIC WORKS
Water
Systems
Operator I
Customer Service
Representative
SupervisorParks
Maintenance
Worker II
Crew Leader
Water
Systems
Operator II
SupervisorFacilities
Facility
Maintenance
Worker II
Facility
Maintenance
Worker III
Facility
Maintenance
Worker I
Crew
Leader
Maintenance
Worker II
Utilities
Superintendent
Maintenance
Worker I
Associate
Engineer
Assistant
Engineer
Inspector
Counter Service
Representative
Maintenance
Worker I
Senior
Engineer
Custodian
Public Works
Superintendent
Water
Systems
Operator III
Secretary
SupervisorStreets
Equipment
Mechanic II
Technician
Senior Analyst
Secretary
Executive
Assistant
Assistant City
Engineer
Principal Analyst
Deputy Director
Director
Treatment
Operator III
SupervisorDistribution
SupervisorTreatment/
Production
Treatment
Operator II
Treatment
Operator I

PUBLIC WORKS
FY 24-25
Adopted Filled Vacancies
FY 25-26
Proposed
FY 26-27
Proposed
Public Works
Director of Public Works 1.00 1.00 0.00 1.00 1.00
Deputy Director 1.00 1.00 0.00 1.00 1.00
Assistant City Engineer 1.00 0.00 1.00 1.00 1.00
Senior Engineer 1.00 1.00 0.00 1.00 1.00
Associate Engineer 2.00 2.00 0.00 2.00 2.00
Public Works Inspector 1.00 1.00 0.00 1.00 1.00
Utilities Superintendent 1.00 1.00 0.00 1.00 1.00
Supervisor 3.00 3.00 0.00 3.00 3.00
Public Works Superintendent 1.00 1.00 0.00 1.00 1.00
Water Systems Operator I 3.00 2.00 1.00 4.00 4.00
Water Systems Operator II 3.00 2.00 1.00 4.00 4.00
Water Systems Operator III 1.00 0.00 1.00 1.00 1.00
Water Treatment Operator I 1.00 1.00 0.00 1.00 1.00
Water Treatment Operator II 2.00 1.00 1.00 2.00 2.00
Water Treatment Operator III 1.00 1.00 0.00 1.00 1.00
Customer Service Representative 1.00 0.00 1.00 1.00 1.00 Water Distribution Supervisor 1.00 1.00 0.00 1.00 1.00
Senior Water Treatment Supervisor 1.00 1.00 0.00 1.00 1.00 Facilities Maintenance Worker I 3.00 3.00 0.00 3.00 3.00 Facilities Maintenance Worker II 2.00 2.00 0.00 2.00 2.00 Facilities Maintenance Worker III 3.00 3.00 0.00 3.00 3.00 Maintenance Crew Leader 6.00 6.00 0.00 6.00 6.00
Maintenance Worker I / II 0.00 0.00 0.00 0.00 0.00
Principal Analyst 1.00 1.00 0.00 1.00 1.00
Senior Analyst 1.00 1.00 0.00 1.00 1.00
Technician (Engineering) 1.00 1.00 0.00 1.00 1.00
Counter Service Representative 1.00 1.00 0.00 1.00 1.00 Executive Assistant 1.00 1.00 0.00 1.00 1.00
Secretary 2.00 2.00 0.00 2.00 2.00
Equipment Mechanic II 1.00 1.00 0.00 1.00 1.00
Custodian 2.00 2.00 0.00 2.00 2.00

50.00 44.00 6.00 52.00 52.00
Fiscal Year 2025-27 Proposed Budget
Fiscal Year 2024-25 (Proposed)
Authorized, Filled and Vacant
Proposed Positions, by Classification and Department
PUBLIC WORKS - General Fund Fiscal Year 2025-27 Proposed Budget $1,166,426
$1,214,222
$3,819,787
$1,747,331
$2,790,975
$619,892 $333,294
$53,000 ADMINISTRATION

ENGINEERING
STREET MAINT.

FACILITIES MAINT.

PARK MAINT.

FLEET MAINT.

STORM DRAIN
SEWER
$4,291,765
$4,805,841
$5,122,656
$5,803,004
$5,371,859
$6,325,114
$6,648,480
$4,261,887
$5,245,841
$6,105,895
$5,550,605
$5,561,586
$5,419,813 $5,455,629
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
FY 2021-22

ACTUALS
FY 2022-23

ACTUALS
FY 2023-24

ACTUALS
FY 2024-25

ADOPTED
FY 2024-25

YEAR-END

ESTIMATES
FY 2025-26

PROPOSED
FY 2026-27

PROPOSED

SALARY & BENEFITS

MAINT & OPERATIONS
Fiscal Year 2025-27 Proposed Budget
$100,000
$600,000
$1,100,000
$1,600,000
$2,100,000
$2,600,000
$3,100,000
$3,600,000
FY 2023-24 ACTUALS FY 2024-25 ADOPTED FY 2025-26 PROPOSED FY 2026-27 PROPOSED PUBLIC WORKS - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED

ADMINISTRATION
40 4000 51100 SALARIES 76,487 101,752 170,700 212,630 176,352 223,912 234,011 40 4000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 5,745 1,070 2,408 4,110 4,811 3,543 3,720 40 4000 51300 OVERTIME - 534 - - - - -
40 4000 51500 PUBLIC EMPLOYEE'S RETIREMENT 22,239 24,503 38,197 48,044 37,274 51,378 54,875 40 4000 51504 DEFERRED COMPENSATION 794 465 729 2,126 743 2,239 2,340 40 4000 51505 ROTH CONTRIBUTION - - - - 74 - -
40 4000 51600 WORKER'S COMPENSATION 848 797 1,736 2,485 1,736 2,812 3,253 40 4000 51700 DISABILITY INSURANCE 607 662 1,589 1,996 1,702 2,240 2,352 40 4000 51900 GROUP HEALTH & LIFE INSURANCE 12,549 12,892 18,967 23,414 20,756 28,687 31,699 40 4000 51901 CASH BACK INCENTIVE PAY 2,865 2,865 6,416 6,446 6,446 6,446 6,446 40 4000 51903 AUTO ALLOWANCE 90 270 1,950 1,920 1,920 1,920 2,122 40 4000 51904 TECHNOLOGY STIPEND 34 101 862 720 839 720 796 40 4000 51905 BILINGUAL PAY - 163 156 150 150 150 166
40 4000 51906 POST EMPLOYMENT HEALTH PLAN 35 107 318 763 327 362 400 40 4000 51907 OPEB COST ALLOCATION 11,308 7,430 6,799 10,256 10,256 8,928 7,446 40 4000 51930 MEDICARE/EMPLOYER PORTION 1,205 1,627 2,642 3,083 2,764 3,247 3,393 40 4000 51961 VACANCY SAVINGS OFFSET - 18,613 - - - - - Salary and Benefits Subtotal 134,806 173,849 253,469 318,143 266,149 336,583 353,019 40 4000 52100 POSTAGE 20 14 - 100 - 100 100
40 4000 52200 DEPARTMENTAL SUPPLIES 1,015 549 219 800 137 800 800 40 4000 52205 OFFICE SUPPLIES 1,267 3,451 3,202 3,500 1,577 3,500 3,500 40 4000 52400 PRINT, DUPLICATE & PHOTOCOPYING 99 100 - 100 - 100 100 40 4000 52600 MEMBERSHIP AND DUES 2,313 2,478 1,356 3,100 3,056 3,100 3,100 40 4000 52700 BOOKS AND PERIODICALS - - 60 200 60 200 200 40 4000 53200 MILEAGE REIMBURSEMENT - - - 100 - 100 100 40 4000 53500 SMALL TOOLS & EQUIPMENT - - - 500 - 500 500 40 4000 54100 SPECIAL DEPARTMENTAL EXPENSES 1,493 1,460 4,441 2,500 5,380 5,000 5,000 40 4000 54200 UTILITIES 147,487 167,895 187,936 150,000 210,165 170,000 170,000 40 4000 54500 CONTRACTED SERVICES 62,325 89,086 - 5,000 - 5,000 5,000 40 4000 54800 CONVENTION & MTG EXPENSES - 1,979 2,049 4,000 1,143 4,000 4,000 40 4000 54900 PROFESSIONAL DEVELOPMENT 200 975 980 1,000 1,000 1,500 1,500 40 4000 56910 LEGAL SERVICE 54,254 104,370 163,247 70,000 77,729 100,000 100,000 40 4000 57900 REPLACEMENT ACCOUNT - - 185,287 185,287 185,287 535,943 512,230 40 4000 57300 FURNITURE & EQUIPMENT - - 207 - - - -
Maintenance and Operations Subtotal 270,474 372,357 548,983 426,187 485,535 829,843 806,130 ADMINISTRATION 405,280 546,206 802,452 744,330 751,684 1,166,426 1,159,149 Account Information
Fiscal Year 2025-27 Proposed Budget
PUBLIC WORKS - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

ENGINEERING
40 4010 51100 SALARIES 331,586 402,918 390,364 612,160 403,030 630,842 651,597 40 4010 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 16,945 36,700 12,455 6,308 9,778 8,357 8,775 40 4010 51200 HOURLY SALARIES 5,860 - - - - - -
40 4010 51300 OVERTIME 13,198 24,995 21,524 11,700 19,578 23,400 23,400 40 4010 51500 PUBLIC EMPLOYEE'S RETIREMENT 76,182 97,700 87,924 138,318 85,721 144,750 152,799 40 4010 51501 PUBLIC AGENCY RETIREMENT 250 - - - - - -
40 4010 51504 DEFERRED COMPENSATION 1,730 3,634 2,875 7,101 3,225 6,308 6,516 40 4010 51505 ROTH CONTRIBUTION - - - - 74 - -
40 4010 51600 WORKER'S COMPENSATION 3,594 3,154 3,969 7,155 3,969 7,924 9,059 40 4010 51700 DISABILITY INSURANCE 2,910 3,594 3,664 5,733 3,836 6,048 6,351 40 4010 51800 UNEMPLOYMENT INSURANCE 336 338 - - - - -
40 4010 51900 GROUP HEALTH & LIFE INSURANCE 34,689 50,653 58,279 91,795 63,049 111,517 123,226 40 4010 51901 CASH BACK INCENTIVE PAY 12,175 12,175 11,310 10,743 10,743 10,743 10,743 40 4010 51903 AUTO ALLOWANCE 90 270 750 720 720 720 796 40 4010 51904 TECHNOLOGY STIPEND 34 101 281 270 270 270 298 40 4010 51905 BILINGUAL PAY 2,754 4,638 3,238 3,360 2,880 2,880 3,182 40 4010 51906 POST EMPLOYMENT HEALTH PLAN 35 107 318 334 327 362 400 40 4010 51907 OPEB COST ALLOCATION 33,423 22,533 20,619 29,527 29,527 25,153 20,733 40 4010 51908 CERTIFICATION COMPENSATION - - 263 - - - - 40 4010 51930 MEDICARE/EMPLOYER PORTION 5,229 7,471 6,366 8,876 6,483 9,147 9,448 40 4010 51961 VACANCY SAVINGS OFFSET - - 59,210 - 59,210 - - Salary and Benefits Subtotal 541,020 670,983 683,408 934,100 702,421 988,422 1,027,323 40 4010 52100 POSTAGE 21 - - 1,000 - 1,000 1,000
40 4010 52250 UNIFORMS 1,203 1,051 797 900 659 2,500 2,500 40 4010 52400 PRINT, DUPLICATE & PHOTOCOPYING 135 - 1,452 1,400 50 1,400 1,400 40 4010 52600 MEMBERSHIP AND DUES 180 - 360 600 180 600 600 40 4010 52700 BOOKS AND PERIODICALS - 36 600 600 - 600 600 40 4010 53200 MILEAGE REIMBURSEMENT 47 - - 200 19 200 200 40 4010 53500 SMALL TOOLS & EQUIPMENT 89 - 917 2,000 1,672 2,000 2,000 40 4010 54100 SPECIAL DEPARTMENTAL EXPENSES 359 251 1,431 7,000 6,193 7,000 7,000 40 4010 54400 PROFESSIONAL SERVICES 15,072 15,450 34,566 45,000 26,915 45,000 45,000 40 4010 54500 CONTRACTED SERVICES 200,641 260,500 171,121 160,000 59,089 165,000 165,000 40 4010 54800 CONVENTION & MTG EXPENSES 180 - 390 500 711 500 500 40 4010 57850 CONTRA DEPOSIT ACCOUNTS - (9,825) (21,368) - (28,472) - - Maintenance and Operations Subtotal 217,927 267,462 190,266 219,200 67,015 225,800 225,800 ENGINEERING 758,947 938,445 873,674 1,153,300 769,437 1,214,222 1,253,123

STREET MAINTENANCE
40 4030 51100 SALARIES 691,383 697,847 720,545 833,996 821,076 875,939 921,267 40 4030 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 32,527 26,797 36,988 33,000 24,161 34,329 36,045 40 4030 51200 HOURLY SALARIES 28,343 82,774 113,037 103,958 101,406 157,294 168,541 40 4030 51300 OVERTIME 8,147 19,255 48,491 11,700 37,594 28,700 28,700 40 4030 51500 PUBLIC EMPLOYEE'S RETIREMENT 152,702 164,628 161,614 188,442 172,607 200,988 216,036 40 4030 51501 PUBLIC AGENCY RETIREMENT 954 3,075 3,556 4,000 3,640 5,899 6,320 40 4030 51504 DEFERRED COMPENSATION 3,451 4,607 4,831 8,340 5,083 8,759 9,213 40 4030 51505 ROTH CONTRIBUTION - - - - 106 - -
40 4030 51600 WORKER'S COMPENSATION 7,613 6,111 7,321 9,748 7,321 11,002 12,808 40 4030 51700 DISABILITY INSURANCE 6,497 6,931 6,412 8,023 7,622 8,748 9,186 40 4030 51800 UNEMPLOYMENT INSURANCE - - 2,025 - - - -
40 4030 51900 GROUP HEALTH & LIFE INSURANCE 197,025 159,881 155,971 221,029 195,719 229,005 253,051 40 4030 51901 CASH BACK INCENTIVE PAY 2,865 13,608 14,175 13,608 13,608 13,608 13,608 40 4030 51905 BILINGUAL PAY 720 1,795 1,043 1,500 1,065 1,500 1,658 40 4030 51907 OPEB COST ALLOCATION 59,041 34,985 32,012 40,225 40,225 34,926 29,314 40 4030 51961 VACANCY SAVINGS OFFSET 55,929 30,660 33,306 - 33,306 - - 40 4030 51930 MEDICARE/EMPLOYER PORTION 10,663 13,001 13,530 12,093 14,484 12,701 13,358 Salary and Benefits Subtotal 1,257,861 1,265,955 1,354,857 1,489,662 1,479,022 1,623,398 1,719,103 PUBLIC WORKS - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget
40 4030 52250 UNIFORMS 17,402 19,985 22,151 23,000 18,004 23,000 23,000 40 4030 52600 MEMBERSHIP AND DUES - - - 500 463 500 500 40 4030 52700 BOOKS AND PERIODICALS - 359 200 200 200 200 200 40 4030 53100 AUTOMOBILE SUPPLIES - - 99 - - - -
40 4030 53150 FUEL 10,013 48 - - - - -
40 4030 53301 EQUIPMENT RENTAL 2,202 2,441 - 2,500 - 2,500 2,500 40 4030 53500 SMALL TOOLS & EQUIPMENT 8,703 25,530 39,979 20,000 68,404 20,000 20,000 40 4030 54200 UTILITIES 262,170 247,135 271,989 271,200 295,131 271,200 271,200 40 4030 54500 CONTRACTED SERVICES 1,321,391 1,284,480 1,261,165 1,356,975 1,475,334 1,024,309 1,060,937 40 4030 54605 ASPHALT MAINTENANCE 20,185 48,945 44,776 35,000 63,108 50,000 50,000 40 4030 54635 GENERAL CONSTRUCTION 4,188 5,787 1,869 5,500 11,624 24,500 24,500 40 4030 54640 GRAFFITI ABATEMENT 194,107 188,038 363,292 386,531 376,895 404,858 424,101 40 4030 54645 MEDIAN ISLAND MAINTENANCE 3,657 7,768 77,194 238,472 87,146 81,472 81,472 40 4030 54650 SIGNAGE 14,109 14,862 37,835 28,150 35,548 30,150 30,150 40 4030 54655 STREET LIGHTS/SIGNALS 23,016 108,296 158,081 220,000 108,819 220,000 220,000 40 4030 54660 STREET PAINTINGS/MARKINGS 9,577 9,203 14,012 15,000 6,451 15,000 15,000 40 4030 54670 TREE CARE 2,984 5,712 3,277 5,000 3,217 5,000 5,000 40 4030 54675 WEED ABATEMENT 5,930 5,614 8,151 7,800 4,388 7,800 7,800 40 4030 54930 SAFETY PROGRAMS & MATERIALS 10,085 10,417 10,318 10,400 8,696 15,900 15,900 Maintenance and Operations Subtotal 1,909,719 1,984,621 2,314,388 2,626,228 2,563,428 2,196,389 2,252,260 STREET MAINTENANCE 3,167,580 3,250,577 3,669,245 4,115,890 4,042,450 3,819,787 3,971,363

FACILITIES MAINTENANCE
40 4031 51100 SALARIES 395,679 545,515 589,933 654,856 605,672 683,644 706,947 40 4031 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 33,311 63,312 42,101 21,500 48,800 32,499 34,124 40 4031 51200 HOURLY SALARY - 329 - - - - -
40 4031 51300 OVERTIME 26,896 27,302 30,294 11,700 53,833 26,700 26,700 40 4031 51500 PUBLIC EMPLOYEE'S RETIREMENT 90,633 128,688 130,803 147,965 126,047 156,865 165,778 40 4031 51504 DEFERRED COMPENSATION 1,764 3,384 4,206 6,549 4,263 6,836 7,069 40 4031 51600 WORKER'S COMPENSATION 4,269 4,273 5,998 7,654 5,998 8,587 9,828 40 4031 51700 DISABILITY INSURANCE 3,516 4,984 5,264 6,278 5,664 6,898 7,243 40 4031 51900 GROUP HEALTH & LIFE INSURANCE 63,023 76,570 90,179 121,803 101,335 137,922 152,404 40 4031 51901 CASH BACK INCENTIVE PAY 13,608 27,216 28,350 27,216 27,276 27,216 27,216 40 4031 51905 BILINGUAL PAY 300 913 625 600 600 600 663 40 4031 51907 OPEB COST ALLOCATION 27,951 20,012 18,312 31,585 31,585 27,259 22,495 40 4031 51930 MEDICARE/EMPLOYER PORTION 6,445 10,256 10,007 9,495 10,675 9,913 10,251 40 4031 51961 VACANCY SAVINGS OFFSET - 28,470 - - - - - Salary and Benefits Subtotal 667,393 941,224 956,071 1,047,201 1,021,747 1,124,939 1,170,718 40 4031 52200 DEPARTMENTAL SUPPLIES 14,650 13,139 17,509 15,000 20,844 15,000 15,000 40 4031 53100 AUTOMOBILE SUPPLIES & R - - 20 - - - -
40 4031 53400 BUILDING AND GROUNDS MAINTENANCE 45,038 53,846 62,882 56,400 65,395 60,348 60,348 40 4031 53410 ELECTRICAL MAINTENANCE 30,345 33,351 26,935 28,000 40,727 28,000 28,000 40 4031 53430 PAINT SUPPLIES 5,254 4,458 11,987 7,200 9,955 7,704 7,704 40 4031 53440 PLUMBING SUPPLIES 21,399 25,636 22,798 36,000 20,794 36,000 36,000 40 4031 53450 SWIMMING POOL MAINTENANCE - - - 1,000 - 1,000 1,000 40 4031 53500 SMALL TOOLS & EQUIPMENT 23,713 28,207 21,976 24,900 40,546 59,900 59,900 40 4031 54100 SPECIAL DEPARTMENTAL EXPENSES 22 - - - - - - 40 4031 54400 PROFESSIONAL SERVICES 13,541 10,033 19,563 35,200 21,584 35,200 35,200 40 4031 54500 CONTRACTED SERVICES 251,382 345,640 540,291 340,000 398,120 365,010 365,666 40 4031 54930 SAFETY PROGRAMS & MATERIALS 1,958 2,171 3,800 4,480 3,907 5,480 5,480 40 4031 56205 PERMITS-FEES-LICENSES 5,653 5,082 6,940 6,500 7,492 8,750 8,750 Maintenance and Operations Subtotal 412,954 521,564 734,701 554,680 629,364 622,392 623,048 FACILITIES MAINTENANCE 1,080,347 1,462,788 1,690,772 1,601,881 1,651,111 1,747,331 1,793,766 PUBLIC WORKS - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget

PARK MAINTENANCE
40 4032 51100 SALARIES 869,477 868,379 861,196 927,258 862,765 976,795 1,026,717 40 4032 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 36,278 53,124 40,687 31,767 42,554 34,740 36,477 40 4032 51200 HOURLY SALARIES 82,926 42,764 107,498 77,969 100,317 154,312 163,817 40 4032 51300 OVERTIME 26,085 54,131 53,976 45,900 61,482 55,900 55,900 40 4032 51500 PUBLIC EMPLOYEE'S RETIREMENT 203,598 199,403 200,237 209,515 180,767 224,130 240,764 40 4032 51501 PUBLIC AGENCY RETIREMENT 2,736 1,595 2,455 3,000 3,532 5,787 6,143 40 4032 51504 DEFERRED COMPENSATION 6,878 5,399 6,434 9,273 5,945 9,768 10,267 40 4032 51600 WORKER'S COMPENSATION 9,607 7,133 8,750 10,838 8,750 12,269 14,274 40 4032 51700 DISABILITY INSURANCE 8,055 7,913 7,728 8,793 8,539 9,785 10,274 40 4032 51800 UNEMPLOYMENT INSURANCE - 3,038 87 - - - - 40 4032 51900 GROUP HEALTH & LIFE INSURANCE 198,064 193,830 231,875 284,584 241,476 301,335 332,975 40 4032 51901 CASH BACK INCENTIVE PAY 37,243 14,324 14,921 14,324 14,324 14,324 14,324 40 4032 51905 BILINGUAL PAY 260 - - - - - -
40 4032 51907 OPEB COST ALLOCATION 58,779 33,429 30,589 44,724 44,729 38,947 32,669 40 4032 51930 MEDICARE/EMPLOYER PORTION 14,602 15,949 15,616 13,445 15,681 14,164 14,887 40 4032 51961 VACANCY SAVINGS OFFSET - 31,755 - - - - - Salary and Benefits Subtotal 1,554,589 1,532,166 1,582,050 1,681,390 1,590,860 1,852,256 1,959,490 40 4032 52200 DEPARTMENTAL SUPPLIES 6,050 6,740 7,477 8,000 8,507 8,400 8,820 40 4032 52205 OFFICE SUPPLIES 218 39 - 300 - 300 300
40 4032 52250 UNIFORMS 4,118 3,030 2,715 5,000 1,492 5,250 5,513 40 4032 52600 MEMBERSHIP AND DUES 50 - 188 250 - 500 500 40 4032 53200 MILEAGE REIMBURSEMENT - - - 500 - 500 500 40 4032 53300 EQUIPMENT MAINTENANCE & REPAIR 8,956 5,014 3,374 10,000 4,291 10,000 10,000 40 4032 53301 EQUIPMENT RENTAL 4,771 4,778 7,560 9,000 7,493 11,500 11,500 40 4032 53400 BUILDING AND GROUNDS MAINTENANCE 94,539 129,222 141,178 157,800 155,770 160,149 161,072 40 4032 53500 SMALL TOOLS & EQUIPMENT 2,216 5,806 4,630 5,000 4,411 5,250 5,513 40 4032 54100 SPECIAL DEPARTMENTAL EXPENSES 366 - - - - - - 40 4032 54200 UTILITIES 661,978 787,871 784,317 686,940 829,867 686,940 686,940 40 4032 54500 CONTRACTED SERVICES 252,127 620,328 852,364 299,300 319,803 24,930 25,592 40 4032 54675 WEED ABATEMENT 6,495 6,327 6,932 9,000 2,289 9,450 9,923 40 4032 54930 SAFETY PROGRAMS & MATERIALS 7,081 9,141 9,564 11,500 12,235 13,000 13,000 40 4032 56205 PERMITS - FEES - LICENSES 1,422 - 2,524 2,550 - 2,550 2,550 40 4032 57300 FURNITURE & EQUIPMENT 3,069 - - - - - -
Maintenance and Operations Subtotal 1,053,456 1,578,297 1,822,823 1,205,140 1,346,158 938,719 941,721 PARK MAINTENANCE 2,608,045 3,110,463 3,404,874 2,886,530 2,937,018 2,790,975 2,901,211

FLEET MAINTENANCE
40 4033 51100 SALARIES 51,134 95,977 115,051 120,661 124,806 157,348 163,658 40 4033 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,446 3,397 1,353 4,911 1,231 1,000 1,050 40 4033 51500 PUBLIC EMPLOYEE'S RETIREMENT 10,438 23,202 25,718 27,263 26,121 36,104 38,378 40 4033 51504 DEFERRED COMPENSATION 100 241 254 1,207 276 1,573 1,637 40 4033 51600 WORKER'S COMPENSATION 552 751 1,170 1,410 1,170 1,976 2,275 40 4033 51700 DISABILITY INSURANCE 395 847 1,050 1,121 1,143 1,799 1,889 40 4033 51900 GROUP HEALTH & LIFE INSURANCE 9,099 23,852 28,244 31,153 30,318 46,815 51,731 40 4033 51901 CASH BACK INCENTIVE PAY 2,149 2,149 2,238 2,149 2,149 2,149 2,149 40 4033 51903 AUTO ALLOWANCE 60 180 500 480 480 480 530 40 4033 51904 TECHNOLOGY STIPEND 23 68 188 180 180 180 199 40 4033 51906 POST EMPLOYMENT HEALTH PLAN 24 71 212 223 218 241 267 40 4033 51907 OPEB COST ALLOCATION 3,685 4,058 3,714 5,818 5,818 6,274 5,207 40 4033 51930 MEDICARE/EMPLOYER PORTION 743 1,566 1,729 1,750 1,869 2,282 2,373 Salary and Benefits Subtotal 81,848 156,360 181,420 198,326 195,779 258,222 271,342 PUBLIC WORKS - General Fund
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED

YEAR-END

ESTIMATES PROPOSED PROPOSED
Account Information
Fiscal Year 2025-27 Proposed Budget
40 4033 53100 AUTOMOBILE SUPPLIES & REPAIR 34,053 46,857 74,113 45,000 67,459 55,000 55,000 40 4033 53150 FUEL 160,589 195,123 199,057 180,250 181,649 200,250 200,250 40 4033 53300 EQUIPMENT MAINTENANCE & REPAIR 28,188 26,748 20,256 22,000 24,527 22,000 22,000 40 4033 53500 SMALL TOOLS & EQUIPMENT 4,019 1,581 6,857 2,420 3,527 6,420 6,420 40 4033 54400 PROFESSIONAL SERVICES 2,712 3,385 2,757 3,000 2,687 3,000 3,000 40 4033 54500 CONTRACTED SERVICES 39,832 73,962 92,656 71,500 77,342 75,000 75,000 40 4033 57300 FURNITURE & EQUIPMENT - 41,164 - - - - -
Maintenance and Operations Subtotal 269,394 388,819 395,696 324,170 357,191 361,670 361,670 FLEET MAINTENANCE 351,242 545,179 577,117 522,496 552,970 619,892 633,012

STORM DRAIN
40 4040 51100 SALARIES 32,043 44,376 77,188 90,870 79,810 94,886 98,449 40 4040 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 5,924 4 561 1,582 357 1,242 1,304 40 4040 51300 OVERTIME - 111 - - - - -
40 4040 51500 PUBLIC EMPLOYEE'S RETIREMENT 5,696 10,571 17,289 20,532 16,879 21,772 23,086 40 4040 51504 DEFERRED COMPENSATION 148 90 58 909 54 949 984 40 4040 51505 ROTH CONTRIBUTION - - - - 30 - -
40 4040 51600 WORKER'S COMPENSATION 362 347 785 1,062 785 1,192 1,369 40 4040 51700 DISABILITY INSURANCE 224 159 679 846 753 956 1,004 40 4040 51900 GROUP HEALTH & LIFE INSURANCE 4,143 5,017 8,830 10,797 9,774 13,216 14,603 40 4040 51903 AUTO ALLOWANCE 120 360 1,000 960 960 960 1,061 40 4040 51904 TECHNOLOGY STIPEND 45 135 375 360 360 360 398 40 4040 51905 BILINGUAL PAY - 130 125 120 120 120 133
40 4040 51906 POST EMPLOYMENT HEALTH PLAN 47 143 424 446 435 483 534 40 4040 51907 OPEB COST ALLOCATION 4,938 3,188 2,917 4,380 4,380 3,783 3,133 40 4040 51930 MEDICARE/EMPLOYER PORTION 558 674 1,148 1,318 1,185 1,376 1,428 Salary and Benefits Subtotal 54,247 65,304 111,380 134,182 115,881 141,294 147,485 40 4040 54400 PROFESSIONAL SERVICES 6,967 - 9,584 30,000 2,205 30,000 30,000 40 4040 54500 CONTRACTED SERVICES 69,522 53,637 10,349 82,000 6,969 87,000 87,000 40 4040 56205 PERMITS - FEES - LICENSES 44,332 27,865 35,000 35,000 31,772 75,000 75,000 Maintenance and Operations Subtotal 120,820 81,502 54,933 147,000 40,946 192,000 192,000 STORM DRAIN 175,068 146,806 166,313 281,182 156,827 333,294 339,485

SANITARY SEWER
40 4050 53100 AUTOMOBILE SUPPLIES AND REPAIRS - 5,000 - - - - - 40 4050 54100 SPECIAL DEPARTMENTAL EXPENSES - 7,143 - - - - - 40 4050 54200 UTILITIES - 6,681 8,067 - 12,380 - -
40 4050 54500 CONTRACTED SERVICES 7,143 32,395 20,456 18,000 28,375 23,000 23,000 40 4050 56205 PERMITS - FEES - LICENSES - - 15,582 30,000 31,193 30,000 30,000 Maintenance and Operations Subtotal 7,143 51,219 44,105 48,000 71,949 53,000 53,000 SEWER 7,143 51,219 44,105 48,000 71,949 53,000 53,000
PUBLIC WORKS TOTAL 8,553,652 10,051,682 11,228,551 11,353,609 10,933,445 11,744,927 12,104,110 Fund
Number Fund Title
105 Liability Claims
106 Workers Compensation Claims
170 Equipment Replacement
200 Air Quality
201 Gas Tax (Highway Users Tax)
202 SB-1 Traffic Congestion Relief,
State Gasoline Tax
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
This fund is utilized to record expenditures related to replacement of vehicles, equipment, technology, furniture and related capital assets. It is classified as part of the "General Fund" in the City's audited financial statements and receives periodic funding (via non-operating transfers in) from available General Fund reserves.

The State of California levies a per gallon gasoline tax. Cities and counties receive revenue from the motor vehicle fuel taxes imposed pursuant to Revenue and Taxation Code Section 7360(a) and (b) through the Highway User Tax Account as outlined in the Streets and Highways code (Sections 2103, 2105, 2107, 2107.5)
Assembly Bill 2766 was adopted in 1990 to provide revenue to reduce air pollution from motor vehicles and for related planning, monitoring, enforcement, and technical studies. The Department of Motor Vehicles collects a registration surcharge of $6 per vehicle to fund the AB2766 Program. Forty percent of the AB2766 fund (approximately $20 million annually in the South Coast Air Basin) is returned to the cities and counties to fund transportation-related projects that reduce air pollution. AB2766 revenue is distributed on a quarterly basis to participating cities and counties based on the prorated share of their population.

This fund is utilized to record expenditures related to the payment of liability claims. The City is a member of a Joint Powers Authority insurance pool: CSAC - Excess Insurance Authority and utilizes in-house staff and third party administrators to process liability claims. It is classified as part of the "General Fund" in the City's audited financial statements and receives periodic funding (via non-operating transfers in) from available General Fund reserves.

This fund is utilized to record expenditures related to the payment of workers compensation related expenditures. The City is a member of a Joint Powers Authority insurance pool: CSAC - Excess Insurance Authority and utilizes inhouse staff and third party administrators to process liability claims. It is classified as part of the "General Fund" in the City's audited financial statements and receives periodic funding (via non-operating transfers in) from available General Fund reserves.

State Controller's Office Division of Accounting and Reporting - Transportation Congestion Relief, Chapter 91, Statutes of 2000 (Assembly Bill 2928), amended by Chapter 656, Statutes of 2000 (Senate Bill 1662), requires the State Controller's Office (SCO) to allocate funding to cities and counties for Transportation Congestion Relief. In addition, in order to receive any allocation the city or county shall annually expend from its general fund for street, road, and highway purposes.

Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
205 Proposition A
206 Proposition C
207 Measure R
208 Measure M
209 Measure W
210 Transportation Development
Authority
The Proposition C sales tax, approved by LA County voters in 1990, is an additional half cent tax on retail sales in Los Angeles County. LA County Metro returns 20% of the Proposition C tax to the cities in the County for transportation purposes. The balance of the Proposition C tax is restricted 40% for construction and operation of the bus transit and rail system; 5% to expand rail and bus security; 10% for commuter rail, construction of transit centers, park and ride lots and freeway bus stops; and 25% for transit-related improvements to freeways and state highways.

Measure R was approved by Los Angeles County voters in November 2008.

Measure R is an ordinance authorizing an additional half cent sales tax to fund traffic relief and rail expansion according to an expenditure plan contained in the ordinance. The Measure R sales tax became effective July 1, 2009 and will remain in effect for 30 years (expiring July 1, 2039).

Measure M Was approved and imposes a retail transactions and use tax (“Sales Tax”) at the rate of one-half of one percent within Los Angeles County. The Sales Tax will increase to one percent (1%) on July 1, 2039, when the Measure R tax of one-half of one percent (.5%) tax expires (see description of "Measure R" funding above). The Sales Tax is in addition to any other taxes authorized by law. The Sales Tax has no expiration date.

Transportation Development Act, Article 3 (TDA) funds are used by cities within Los Angeles County for the planning and construction of bicycle and pedestrian facilities. By ordinance, LA County Metro is responsible for administering the program and establishing its policies. TDA, Article 3 funds are allocated annually on a per capita basis to both cities and the County of Los Angeles.

Measure W, the Safe Clean Water Program, was approved by Los Angeles County voters on November 6, 2018 that would increase L.A. County's local water supply, improve water quality, and invest in making the community greener and more livable. Funding is provided through a parcel tax of 2.5 cents per square foot of impermeable land area (buildings, concrete, etc.). to capture, treat, and recycle storm water.

The Proposition A sales tax, approved by LA County voters in 1980, is a half cent tax on most retail sales in Los Angeles County. LA County Metro returns 25% of the Proposition A tax to the cities in the County for transportation purposes. The balance of the Proposition A tax is restricted 35% for rail development and 40% for discretionary purposes.

Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
215 Measure A
220 Public Image Enhancement
230 Lighting and Landscape
Maintenance District
250 Cable / Public-EducationGovernment
255 Economic Development
Sustainability
280 Community Development Block
Grant
The City received Federal economic development funding and utilizes these funds for various projects aimed at improving the City's sales tax (i.e., retail) base.

The Federal Department of Housing and Urban Development (HUD) provides funding to be used in designated low-income census tracts within the City. Use of funds is limited to specific projects or tasks such as code enforcement, administration, ADA improvements to streets and sidewalks, and funding of approved "social services" agencies.

The Los Angeles County Safe, Clean Neighborhood Parks and Beaches Measure of 2016 (Measure A) was approved by Los Angeles County voters in 2016. This measure provides funding for local parks, beaches, open space and water resources through the levy of an annual parcel tax of 1.5 cents per square foot of development. Local communities are allotted a portion of funding based on park needs.

Impact fees are charged on developments and funds are received to be used for various projects that seek to improve and enhance the overall aesthetics of the City. The development related fees are based on the valuation of the project (residential or commercial calculated at 0.5% or 1.0% of value of project over $100,000 or $150,000 (residential or commercial, respectively) The Landscaping and Lighting Assessment District No. 1 was formed on July 24, 1979, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15, of the California Streets and Highways Code. Under the 1972 Act, the Assessment District is authorized to fund, service, and/or maintain public landscaping, the installation or construction of public lighting facilities, the payment for electrical costs, and other related maintenance items. Revenue is generated through a property tax levy. The District’s boundaries are contiguous with the City’s boundaries.

Pursuant to Section 611 of the Communications Act, local franchising authorities may require cable operators to set aside channels for public, educational, or governmental ("PEG") use. The City receives a fixed percentage from local cable operators within city limits to fund the local "PEG" channel (i.e., Channel 3).

Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
291 Housing / Section 8
305 2018 Series A Certificate of
Participation (COP)
400 Capital Improvement
550 Water Operations
560 Pico Rivera Innovative Municipal
Energy
570 Golf Course Operations
The Pavement Management Plan (PMP) presented is a multi-year capital improvement project that will make use of $15 million in Certificates of Participation (COP) funding (2018 Series A). This financing plan was approved by the City Council in January 2018, and the Certificates of Participation were brought to market in July 2018.

Section 8 of the Housing Act of 1937 (42 U.S.C. § 1437f), authorizes the payment of rental housing assistance to private landlords on behalf of approximately 4.8 million low-income households in the United States. The largest part of the section is the Housing Choice Voucher program which pays a large portion of the rents and utilities of eligible households. The U.S.

Department of Housing and Urban Development manages the Section 8 program.

This fund is used to record Capital Improvement Program (CIP) projects funded using General Fund appropriations. Prior to FY 2018-19, the City managed its CIP projects by transferring funding in/out of Fund 400 from the various other funds that supplied funding. In an effort to streamline reporting and management of the CIP program, only General Fund funded projects will have expenditures recorded in this fund beginning in FY 2018-19.

The City operates a water utility that serves approximately 9,400 residential, commercial and industrial customers. All revenue and expenditures related to the City's water utility are recorded in this fund. This is one of the City's enterprise funds (as classified in the annual financial statements).

Beginning September 2017, the City began operating a municipal energy program through auspices of a "Community Choice Aggregation" (CCA) entity in partnership with Lancaster Choice Energy (LCE) as part of a modified joint powers authority agreement called Community Choice Energy Authority (CCEA).

The CCA chooses the power generation source on behalf of the consumers (i.e., residents and business owners in Pico Rivera). By aggregating purchasing power, they are able to create large contracts with generators, something individual buyers may be unable to do. The main goal of PRIME is to lower costs for consumers and to provide consumers greater control of their energy mix, mainly by offering "greener" generation portfolios than local utilities.

The City operates a municipal golf course. It utilizes a third party management company to run daily operations (i.e., pro shop, driving range, restaurant, banquet facility, etc.). This fund is one of the City's enterprise funds as classified in the annual financial reports.

Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
590 Sports Arena
638 Surface Transportation Program
Local
640 American Recovery Plan
661 Highway Bridge Program
671 CalRecycle
690 Recreation & Education
Accelerating Children's Hopes
(REACH)
697 Misc. Local Grants
REACH (Recreation and Education Accelerating Children's Hopes) is a State grant-funded after school program provided in partnership with the El Rancho Unified School District. REACH is designed to enhance children's overall academic performance, reduce absenteeism, improve behavior and re-engage the child in the educational process by providing homework assistance, mentoring, performing arts and recreational activities in a safe, supervised environment.

This fund is utilized to record the activity (revenue and expenses) of various local grants (i.e., from the County of Los Angeles). The majority of local grants are utilized to provide funding for transportation related capital projects.

The City operates a sports arena on property leased from the US Army Corps of Engineers in the Whittier Narrows Flood Control area. The City leases this property to a third party management company and realizes income from quarterly lease payments.

The Surface Transportation Program (STP) is a Federal Department of Transportation program that provides flexible funding for projects to preserve and improve the conditions and performance on any Federal-aid highway, bridge and tunnel projects on any public road, pedestrian and bicycle infrastructure, and transit capital projects, including intercity bus terminals.

The Highway Bridge Program (HBP) is a safety program that provides Federalaid to local agencies to replace and rehabilitate deficient locally owned public highway bridges. This program is funded by the Federal Highway Administration (FHWA) authorized by United State Code (USC) Title 23.

This fund is used to account for the American Rescue Plan Act of 2021, the Corona Virus rescue package from the Federal government, designed to facilitate the United States' recovery from the devastating economic and health effects of the COVID-19 pandemic.

This fund is used to account for revenue and expense activity for the California Department of Resources Recycling and Recovery (CalRecycle). These funding opportunities were authorized by legislation to assist public and private entities in the safe and effective management of the waste stream and organic waste collection services. In 2021, the City of Pico Rivera approved to modify hauler franchise fees to include "SB 1383 Fee" equal to 2.5% of Gross Receipts collected by Commercial and Residential customers. Fees attained from SB 1383 provides funding to assist residents with education, training, and knowledge of the benefits of recycling organics waste and the impact on the world.

Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
698 Misc. Federal Grants
699 Misc. State Grants
851 Successor Agency
875 Section 115 PRSP - Trust This fund is a grantor trust established to set aside funds for paying future employee benefits such as pensions and Other Post Employment Benefits (OPEB). Assets are dedicated to providing benefits employees/retirees and beneficiaries.
*The funds described here represent those funds having the majority of revenue and/or expenditures of all funds combined; there are additional 'minor' funds that either do not receive regular revenue deposits nor record expenses on a regular basis and have been omitted for the sake of clarity. Additional information about 'minor' funds can be found in the City's annual financial statements (Annual Comprehensive Financial Report, ACFR) This fund records revenue and expense activity of various State of California grants. The majority of State grant awards are utilized to provide funding for transportation related capital projects.

The former Pico Rivera Redevelopment Agency activity is now recorded in this "Successor Agency" fund. The State of California Department of Finance (DOF) approves enforceable obligations that are funded using former tax increment (i.e., property tax) revenue. All revenue and expense activity related to the Successor Agency's approved enforceable obligations is recorded in this fund.

This fund is utilized to record revenue and expense activity of various Federal grants received. The majority of Federal grant funding is for transportation and road repair/maintenance capital projects.

Primary Fund Description Category

GENERAL FUND SPECIAL REVENUE FUNDS CAPITAL PROJECT FUNDS ENTERPRISE FUNDS TRUST AND AGENCY FUNDS General administration Low-income housing
assistance (Section 8)
Parks facility maintenance Water utility operations,
maintenance and capital
projects
Successor Agency operations
Legislative body
operations
Community social services
(CDBG)
General facility maintenance Golf Course operations
Law enforcement
(LASD Contract)
Transportation programs (nonfixed route)Non-special fund / grant funded capital projects
Sports Arena operations
City attorney / Legal
fees
Road repair (capital projects) Pico Rivera Innovative
Municipal Energy
Neighborhood
Improvement (Code
Enforcement)
Pedestrian and bike trail
construction and maintenance
Parking Enforcement Street light maintenance and
electricity expenses
Economic development Cable TV programming
Emergency Operations
/ Disaster
Preparedness
After-school programming
Planning Traffic signal synchronization
Information technology
services
General accounting,
budgeting, payroll,
procurement
Risk management
Recruitment services
Special events
Park maintenance
Senior services
Youth and adult
sporting programs /
aquatics
Marketing and
Communications
Street maintenance
Building inspection
Facilities maintenance
Fleet management and
maintenance
City of Pico Rivera
Functional Unit - Primary Fund Relationship Matrix
General Fund, Special Revenue, Capital, Enterprise and Grant Funds The matrix below describes the relationship between functional units (i.e., Departmental programs and services) and their funding source. Only those programs/services designated as "primary" and which have specific funding are included.

Non-major funds and the services they provide do not account for a material amount of appropriations in the budget and hence are not included below. The majority of programs and services provided by the City and their respective funding sources are included below. Program / Service Provided

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INTENTIONALLY
Actuals Actuals Actuals Adopted Budget
Year-End
Estimate
Proposed
Budget
Proposed
Budget
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 *Excluding General Fund

ADMINISTRATION
Fund: 221 California Beverage Container Revenue 15,266 685 1,703 16,261 17,669 2,200 2,100 221 California Beverage Container Expenditure 1,807 6,723 - 15,591 - 15,510 15,468 560 Pico Rivera Innovative Municipal Energy (PRIME) Revenue 18,367,968 24,389,553 28,765,231 29,333,461 28,748,142 29,113,255 29,329,310 560 Pico Rivera Innovative Municipal Energy (PRIME) Expenditure 17,222,541 18,935,357 21,514,630 28,559,342 26,680,943 25,534,384 27,659,481 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Ch Revenue - - - 300,000 10,000 - - 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Ch Expenditure - - - 50,000 4,800 - - 590 Recreation Area Complex Revenue 341,878 330,704 365,786 336,680 304,143 393,100 407,600 590 Recreation Area Complex Expenditure 176,188 (2,798) 236,496 219,150 309,018 227,481 219,741 670 Used Oil Recycle Revenue (1,244) 10,897 4,308 9,986 4,901 12,734 12,312 670 Used Oil Recycle Expenditure 7,693 - 9,634 26,562 6,175 8,634 8,412 671 CalRecycle Revenue 177,871 565,530 524,393 625,978 495,053 516,831 582,778 671 CalRecycle Expenditure 170,562 395,279 409,087 292,125 185,773 395,169 414,172

ADMINISTRATIVE SERVICES
Fund: 105 Liability Claims Revenue - 680,818 615,688 340,000 760,674 739,000 775,950 105 Liability Claims Expenditure 26,640 598,156 938,412 300,000 865,855 739,000 775,950 106 Workers Compensation Claims Revenue - 519,176 171,500 343,000 343,000 172,500 198,375 106 Workers Compensation Claims Expenditure 176,771 150,547 95,085 171,500 165,002 172,500 198,375 170 Equipment Replacement Revenue 1,225,766 241,274 1,620,187 347,730 474,513 903,534 688,057 170 Equipment Replacement Expenditure 12,229 25,089 163,412 331,000 322,651 331,000 331,000 300 2009 Lease Revenue Bond Revenue - - - - - - -
300 2009 Lease Revenue Bond Expenditure 86 - - - - - -
450 Financial System Replacement Revenue - 87,913 - - - - - 450 Financial System Replacement Expenditure - - - - - - - 551 Water Enterprise Revenue (34,780) 36,297 114,465 35,520 142,252 121,000 114,900 551 Water Enterprise Expenditure - - - - - - -
640 American Recovery Plan Revenue 10,227,800 - - - 638,690 - - 640 American Recovery Plan Expenditure 10,227,800 - - - 638,690 - - 851 Successor - DS Fund Revenue 8,595,990 6,716,953 5,979,569 1,190,000 3,798,916 1,065,000 - 851 Successor - DS Fund Expenditure 2,680,528 2,236,165 2,418,287 233,307 (1,485,716) 203,938 - 852 Redevelopment Obligation Retirement Fund Revenue 4,768,492 3,944,340 7,135,270 104,100 1,063,649 - - 852 Redevelopment Obligation Retirement Fund Expenditure 2,104,937 5,558,295 3,824,746 - 2,693,912 - - 854 Successor Sales Tax Revenue - - - - - - -
854 Successor Sales Tax Expenditure - - 1,065,000 - - - - 855 Successor Bond Fund Revenue - - - - - - -
855 Successor Bond Fund Expenditure 408,371 - - - - - - 875 Section 115 PRSP-Trust Revenue (192,302) 115,059 173,776 - 687,375 85,500 85,000 875 Section 115 PRSP-Trust Expenditure - 7,026 7,745 - 8,997 - -

COMMUNITY & ECONOMIC DEVELOPMENT
Fund: 180 Strategic Goals- CED Revenue - 1,835,000 - - - - - 180 Strategic Goals- CED Expenditure - 135,420 406,234 - 173,327 600,000 520,019 255 Economic Development Sustainability Revenue 94,111 55,926 94,072 15,910 100,593 48,900 46,400 255 Economic Development Sustainability Expenditure 396,667 39,667 119,596 - 171,135 - - 280 Community Development Block Grant (CDBG) Revenue 866,874 1,579,782 649,205 589,071 567,623 611,687 611,687 280 Community Development Block Grant (CDBG) Expenditure 509,421 1,734,555 778,131 331,174 303,818 589,764 589,764 282 HOME Program Revenue 282,518 91,693 160,181 9,000 274,927 105,800 100,500 282 HOME Program Expenditure 193 - - - - - -
283 CalHome Revenue 270,913 1,200 1,096 - - - -
283 CalHome Expenditure - - - - - - -
290 Low Mod Income Housing Revenue 580,803 58,103 71,537 17,110 77,965 48,300 45,900 290 Low Mod Income Housing Expenditure - - - - - - -
291 Housing Assistance Program (Section 8) Revenue 6,299,042 6,205,840 6,998,764 6,080,369 7,020,607 6,170,062 6,170,062 291 Housing Assistance Program (Section 8) Expenditure 6,075,407 6,147,784 6,674,338 6,103,266 7,004,751 6,123,942 6,161,104 All Funds Revenue and Expenditures*
FY 2021-24 Actuals
FY 2024-25 Adopted Budget & Year-End Estimate
FY 2025-2027 Proposed Budgets
Actuals Actuals Actuals Adopted Budget
Year-End
Estimate
Adopted
Budget
Approved
Budget
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 All Funds Revenue and Expenditures*
FY 2021-24 Actuals
FY 2024-25 Adopted Budget & Year-End Estimate
FY 2025-2027 Adopted Budgets

PUBLIC WORKS
Fund: 200 Air Quality Improvement (AB 2766) Revenue 74,158 85,013 102,064 90,030 126,404 110,294 108,894 200 Air Quality Improvement (AB 2766) Expenditure 44,886 35,484 43,580 34,600 333,641 34,600 34,600 201 State Gas Tax (Highway Users Tax) Revenue 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 201 State Gas Tax (Highway Users Tax) Expenditure 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 202 SB1 - Traffic Congestion Relief Revenue 1,192,508 1,466,573 1,744,569 1,609,657 1,886,343 1,798,644 1,822,847 202 SB1 - Traffic Congestion Relief Expenditure 626,975 2,846,511 1,865,050 1,692,897 1,517,662 1,745,479 1,753,721 206 Proposition C Revenue 1,274,847 1,438,157 1,550,177 1,483,025 1,481,409 1,439,681 1,459,081 206 Proposition C Expenditure 968,873 2,037,295 1,724,974 1,465,000 1,868,583 1,739,415 1,713,821 207 Measure R Revenue 5,687,464 1,368,543 2,110,814 1,103,964 1,613,709 1,155,935 1,166,710 207 Measure R Expenditure 4,596,616 1,336,049 841,450 1,325,015 1,490,603 1,175,015 1,175,015 208 Measure M Revenue 1,119,482 1,185,305 2,156,337 4,436,211 2,653,761 1,120,833 1,142,418 208 Measure M Expenditure 946,461 1,079,866 2,935,241 3,651,500 1,763,814 1,372,369 1,438,309 209 Measure W Revenue 872,171 927,214 998,093 954,810 1,017,407 994,466 989,466 209 Measure W Expenditure 355,229 192,525 881,639 930,000 1,623,592 1,628,750 1,637,588 210 Transportation Development Act (TDA) Revenue 40,126 28,110 41,664 62,618 41,664 98,586 74,558 210 Transportation Development Act (TDA) Expenditure 34,064 27,178 42,923 150,000 71,101 70,000 70,000 220 Public Image Enhancement (PIE) Revenue 119,514 790,177 232,645 150,670 341,494 77,500 73,700 220 Public Image Enhancement (PIE) Expenditure - 627 165,032 1,000,000 87,409 - - 225 Sewer Maintenance Revenue 638 167 20,380 - - - -
225 Sewer Maintenance Expenditure 37,971 - - - - - -
230 Landscape and Lighting Maint Assessment District Revenue 1,934,108 2,116,949 2,225,833 2,036,107 2,392,090 2,347,800 2,405,730 230 Landscape and Lighting Maint Assessment District Expenditure 1,160,038 1,020,901 1,543,168 1,086,737 1,139,066 2,179,796 2,358,664 231 Paramount/Mines Assessment District Revenue 9,461 12,321 15,539 1,030 17,467 16,600 16,760 231 Paramount/Mines Assessment District Expenditure - - - - - - - 263 Passons Grade Separation Revenue - - - - - - -
263 Passons Grade Separation Expenditure - - 15,158 - - - - 270 Park Development Revenue (3,688) 2,413 94,571 3,780 6,122 5,200 4,900 270 Park Development Expenditure - 227,000 - - - - -
305 2018 Series A Certificates of Participation Revenue 840,482 1,101,424 1,093,902 836,669 1,077,337 1,081,569 1,072,819 305 2018 Series A Certificates of Participation Expenditure 3,172,325 8,390,716 1,057,429 4,673,186 5,839,169 885,669 833,919 400 Capital Improvement Revenue 11,577,135 2,290,695 7,425,469 - 6,446,000 3,000,000 3,000,000 400 Capital Improvement Expenditure 219,002 656,921 2,510,616 4,722,647 90,290 - - 550 Water Authority Revenue 12,457,186 13,838,551 15,036,147 12,225,750 14,663,672 14,491,955 14,807,977 550 Water Authority Expenditure 9,570,525 7,461,718 9,464,361 18,259,114 12,897,060 17,116,120 14,097,246 637 Gateway Cities Council of Governments (COG) Revenue - - - - - - - 637 Gateway Cities Council of Governments (COG) Expenditure - - - - - - - 638 Surface Transportation Program Local (STPL) Federal Revenue - 268,579 298,764 - - - - 638 Surface Transportation Program Local (STPL) Federal Expenditure - 311,701 255,299 - - - - 661 Highway Bridge Program (HBP) Revenue 34,034 317,607 527,109 1,638,248 443,567 20,766,925 24,787,072 661 Highway Bridge Program (HBP) Expenditure 36,033 459,649 476,484 1,638,248 274,627 20,766,925 24,787,072 697 Miscellaneous Local Grants Revenue - 1,079,663 2,295,016 93,531 129,432 126,853 130,692 697 Miscellaneous Local Grants Expenditure 172,402 1,695,246 1,510,224 156,182 166,506 126,853 130,692 698 Miscellaneous Federal Grants Revenue 251,764 1,055,239 563,757 300,000 230,767 1,067,485 3,666,269 698 Miscellaneous Federal Grants Expenditure 105,485 1,363,965 69,909 300,000 177,967 1,067,485 3,666,269 699 Miscellaneous State Grants Revenue 310,872 486,134 1,268,340 411,000 10,530,653 2,861,200 668,720 699 Miscellaneous State Grants Expenditure 159,013 725,139 5,907,931 800,318 7,791,227 450,518 678,038

PARKS AND RECREATION
Fund: 205 Proposition A Revenue 1,548,028 1,737,582 1,865,117 1,776,092 1,877,811 1,799,863 1,820,028 205 Proposition A Expenditure 1,095,029 1,352,124 1,382,538 2,377,869 1,490,935 2,405,849 2,425,562 215 Measure A Revenue - 2 - - 0 - -
215 Measure A Expenditure - - 0 - 0 - -
250 Cable/PEG Support Revenue 76,394 54,077 76,802 - 57,317 - - 250 Cable/PEG Support Expenditure 38,233 102,087 9,600 237,355 9,600 37,355 37,355 570 Golf Course Revenue 847,877 755,540 1,363,772 1,265,553 1,436,233 1,351,651 1,351,651 570 Golf Course Expenditure 1,254,001 1,421,792 1,774,466 1,830,102 2,190,653 2,147,260 2,203,501 690 Recreation & Education Accelerating Children's Hopes Revenue 911,925 1,452,730 1,152,193 1,478,528 1,221,916 1,037,400 1,035,500 690 Recreation & Education Accelerating Children's Hopes Expenditure 976,826 1,067,496 1,115,568 1,274,483 1,137,145 1,278,411 1,318,209 ALL FUNDS* TOTAL REVENUE 94,542,431 82,883,358 99,385,130 73,397,573 96,977,373 98,594,117 102,545,682 ALL FUNDS* TOTAL EXPENDITURES 67,246,807 71,337,106 75,932,796 85,984,394 81,763,889 92,903,465 99,022,027 *Excluding General Fund 27,295,624 11,546,252 23,452,334 (12,586,821) 15,213,485 5,690,653 3,523,655 Fund:105 Liability Claims
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
105.00.0000-42305 Claim Settlement - 397,989 402,011 - 300,000 - - 105.00.0000-47850 Inter Departmental Charges - - 170,000 170,000 170,000 739,000 775,950 105.00.0000-47900 Transfer In - 282,829 43,677 170,000 290,674 - - Fund: 105 Total Revenue: - 680,818 615,688 340,000 760,674 739,000 775,950 Expenditure:
105.60.6005-54500 Contracted Services - 364,171 25,165 - - - - 105.60.6005-56105 Liability Claim Payments 26,640 200,167 460,683 300,000 304,956 739,000 775,950 Total Expenditure 60.6005 26,640 564,339 485,848 300,000 304,956 739,000 775,950 105.70.7300-51100 Salaries - - - - 101 - -
105.70.7300-51500 Public Employees Retirement (PERS - - - - 23 - - 105.70.7300-51504 Deferred Compensation - - - - 1 - -
105.70.7300-51700 Disability Insurance - - - - 1 - -
105.70.7300-51900 Group Health & Life Ins - - - - 33 - - 105.70.7300-51930 Medicare/Employer Porti - - - - 1 - - 105.70.7300-54500 Contracted Services - - - - 297,911 - - Total Expenditure 60.6005 - - - - 298,071 - -
105.70.7320-54500 Contracted Services - 33,817 452,564 - 262,828 - - Total Expenditure 60.6005 - 33,817 452,564 - 262,828 - - Fund: 105 Total Expenditure: 26,640 598,156 938,412 300,000 865,855 739,000 775,950 Grand Total Revenues: - 680,818 615,688 340,000 760,674 739,000 775,950 Grand Total Expenditures: 26,640 598,156 938,412 300,000 865,855 739,000 775,950 Grand Total Surplus / (Deficit) (26,640) 82,661 (322,723) 40,000 (105,181) - - Fund Balances (Deficits) - Beginning of Year (99,690) (126,329) (43,668) (366,391) (366,391) (471,572) (471,572) Fund Balances (Deficits) - End of Year (126,329) (43,668) (366,391) (326,391) (471,572) (471,572) (471,572) Fund:106 Workers Compensation Claims
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
106.00.0000-47850 Inter Departmental Charges - - 171,500 171,500 343,000 172,500 198,375 106.00.0000-47900 Transfer In - 519,176 - 171,500 - - - Fund: 106 Total Revenue: - 519,176 171,500 343,000 343,000 172,500 198,375 Expenditure:
106.60.6005-56106 Workers Comp Claim Payments 176,771 150,547 95,085 171,500 138,700 172,500 198,375 106.60.6005-56992 Bank Service Charges - - - - 26,302 - - Total Expenditure 60.6005 176,771 150,547 95,085 171,500 165,002 172,500 198,375 Fund: 106 Total Expenditure: 176,771 150,547 95,085 171,500 165,002 172,500 198,375 Grand Total Revenues: - 519,176 171,500 343,000 343,000 172,500 198,375 Grand Total Expenditures: 176,771 150,547 95,085 171,500 165,002 172,500 198,375 Grand Total Surplus / (Deficit) (176,771) 368,629 76,415 171,500 177,998 - - Fund Balances (Deficits) - Beginning of Year (170,905) (347,676) 20,953 97,368 97,368 275,366 275,366 Fund Balances (Deficits) - End of Year (347,676) 20,953 97,368 268,868 275,366 275,366 275,366 Fund:170 Equipment Replacement
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
170.00.0000-43100 Interest Income (11,095) 18,392 35,021 12,730 48,160 63,200 60,100 170.00.0000-43116 Investment Fair Value Gain (Loss) - (4,068) 10,994 - 10,772 - - 170.00.0000-47100 Sales of Property - - 150,100 - 81,210 - - 170.00.0000-47850 Inter Departmental Charges 236,861 226,950 334,370 335,000 334,371 840,334 627,957 170.00.0000-47900 Transfer In - FROM GENERAL FUN 1,000,000 - 1,089,702 - - - - Fund: 170 Total Revenue: 1,225,766 241,274 1,620,187 347,730 474,513 903,534 688,057 Expenditure:
170.20.6040-57300 Furniture and Equipment 12,136 5,341 2,439 77,000 80,000 77,000 77,000 Total Expenditures 16.1620 12,136 5,341 2,439 77,000 80,000 77,000 77,000 170.40.4031-57404 Depr/Amort Expense - - - - 1,875 - -
Total Expenditures 40.4031 - - - - 1,875 - -
170.40.4030-57300 Furniture and Equipment - - 200,811 - - - - 170.40.4030-57404 Depr/Amort Expense - - 3,086 - 25,101 - - 170.40.4030-57800 Contra Capital - - (200,811) - - - -
Total Expenditures 40.4030 - - 3,086 - 25,101 - -
170.40.4032-57300 Furniture and Equipment - - - - 224,152 - - 170.40.4032-57800 Contra Capital - - - - (224,151) - -
Total Expenditures 40.4032 - - - - 0 - -
170.40.4033-54500 Contracted Services 93 - - - - - -
170.40.4033-57300 Furniture and Equipment - 411,054 1,182,788 254,000 69,978 254,000 254,000 170.40.4033-57404 Depr/Amort Expense - 19,748 108,570 - 193,126 - - 170.40.4033-57800 Contra Capital - (411,054) (1,133,470) - (245,462) - - Total Expenditures 40.4033 93 19,748 157,888 254,000 17,641 254,000 254,000 Fund: 170 Total Expenditure: 12,229 25,089 163,413 331,000 124,618 331,000 331,000 Grand Total Revenues: 1,225,766 241,274 1,620,187 347,730 474,513 903,534 688,057 Grand Total Expenditures: 12,229 25,089 163,413 331,000 124,618 331,000 331,000 Grand Total Surplus / (Deficit) 1,213,537 216,185 1,456,774 16,730 349,895 572,534 357,057 Fund Balances (Deficits) - Beginning of Year (168,326) 1,045,212 1,261,397 2,718,171 2,718,171 3,068,066 3,640,600 Fund Balances (Deficits) - End of Year 1,045,212 1,261,397 2,718,171 2,734,901 3,068,066 3,640,600 3,997,657 Fund:180 Strategic Goals- CED
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
180.00.0000-47900 Transfer In - FROM GENERAL FUN - 1,835,000 - - - - - Fund: 170 Total Revenue: - 1,835,000 - - - - -
Expenditure:
180.30.3010-54400 Professional Services - 135,420 366,234 - 27,883 600,000 520,019 Total Expenditures 30.3010 - 135,420 366,234 - 27,883 600,000 520,019 180.98.9800-56900 Transfer Out - - 40,000 - 145,444 - - Total Expenditures 98.9800 - - 40,000 - 145,444 - -
Fund: 170 Total Expenditure: - 135,420 406,234 - 173,327 600,000 520,019 Grand Total Revenues: - 1,835,000 - - - - -
Grand Total Expenditures: - 135,420 406,234 - 173,327 600,000 520,019 Grand Total Surplus / (Deficit) - 1,699,580 (406,234) - (173,327) (600,000) (520,019) Fund Balances (Deficits) - Beginning of Year - - 1,699,580 1,293,346 1,293,346 1,120,019 520,019 Fund Balances (Deficits) - End of Year - 1,699,580 1,293,346 1,293,346 1,120,019 520,019 0 Fund:200 Air Quality Improvement
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
200.00.0000-43100 Interest Income (7,091) 9,491 20,064 9,030 26,489 27,700 26,300 200.00.0000-42305 Claim Settlement - - - - 34,599 - -
200.00.0000-43116 Investment Fair Value Gain (Loss) - (1,600) 7,287 - 4,863 - - 200.00.0000-45140 AQMD AB2766 81,250 77,122 74,713 81,000 60,453 82,594 82,594 Fund: 200 Total Revenue: 74,158 85,013 102,064 90,030 126,404 110,294 108,894 Expenditure:
200.40.4033-57300 Furniture & Equipment 16,800 28,980 34,600 34,600 34,600 34,600 34,600 Total Expenditures 40.4033 16,800 28,980 34,600 34,600 34,600 34,600 34,600 200.70.7300-54500 Contracted Services 12,731 6,505 8,980 - 165,048 - - Total Expenditures 70.7300 12,731 6,505 8,980 - 165,048 - - 200.80.8410-52600 Membership Dues 15,355 - - - - - -
Total Expenditures 80.8410 15,355 - - - - - -
Fund 200 Total Expenditures: 44,886 35,484 43,580 34,600 199,648 34,600 34,600 Grand Total Revenues: 74,158 85,013 102,064 90,030 126,404 110,294 108,894 Grand Total Expenditures: 44,886 35,484 43,580 34,600 199,648 34,600 34,600 Grand Total Surplus / (Deficit) 29,272 49,529 58,484 55,430 (73,244) 75,694 74,294 Fund Balances (Deficits) - Beginning of Year 425,255 454,527 504,056 562,540 562,540 489,296 564,990 Fund Balances (Deficits) - End of Year 454,527 504,056 562,540 617,970 489,296 564,990 639,284 Fund:201 State Gas Tax
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
201.00.0000-44300 State Gasoline Tax 2107 418,293 482,148 510,343 535,004 386,966 539,798 550,594 201.00.0000-44400 State Gasoline Tax 2107.5 7,500 7,500 7,500 7,500 139,743 7,500 7,650 201.00.0000-44500 State Gasoline Tax 2106 204,545 207,889 219,098 224,993 172,711 226,034 230,555 201.00.0000-44600 State Gasoline Tax 2105 349,927 353,784 377,030 392,306 352,266 395,522 403,432 201.00.0000-44650 State Gasoline Tax 2103 498,716 506,530 565,356 586,321 565,841 565,421 576,729 201.00.0000-44660 State Gasoline Tax 2030 (Road Main - - - - 136,579 - - Fund: 201 Total Revenue: 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 Expenditure:
201.98.9800-56900 Transfer Out 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 Total Expenditures 98.9800 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 Fund: 201 Total Expenditure: 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 Grand Total Revenues: 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 Grand Total Expenditures: 1,478,980 1,557,851 1,679,327 1,746,124 1,754,106 1,734,275 1,768,961 Fund Balances (Deficits) - Beginning of Year - - - - - - - Fund Balances (Deficits) - End of Year - - - - - - -
Fund: 202 SB-1 Traffic Congestion Relief, State Gasoline Tax Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
202.00.0000-43100 Interest Income (74,513) 94,795 104,376 - 144,024 168,500 160,100 202.00.0000-43116 Investment Fair Value Gain (Loss) - (15,255) 36,346 - 590,166 - - 202.00.0000-44660 State Gasoline Tax 2030 (Road Main 1,266,866 1,387,033 1,603,846 1,609,657 1,152,154 1,630,144 1,662,747 202.00.0000-47200 Miscellaneous Revenue 155 - - - - - - Fund: 202 Total Revenue: 1,192,508 1,466,573 1,744,569 1,609,657 1,886,343 1,798,644 1,822,847 Expenditure:
202.40.4000-51100 Salaries 6,423 8,477 10,354 - 11,588 20,000 - 202.40.4000-51500 Public Employee's Retirement 1,564 2,043 2,315 - 2,466 - - 202.40.4000-51504 Deferred Compensation - 98 103 - 116 - - 202.40.4000-51600 Workers Compensation 74 66 105 - 105 - - 202.40.4000-51700 Disability Insurance 64 81 100 - 107 - - 202.40.4000-51900 Group Health & Life Insurance 1,008 1,240 1,742 - 1,903 - - 202.40.4000-51906 Cash Back Incentive Pay 5 - - - - - - 202.40.4000-51930 Medicare/Employer Portion 97 127 150 - 168 - - Total Expenditures 40.4000 9,234 12,132 14,869 - 16,453 20,000 - 202.40.4010-51100 Salaries 53,404 63,791 35,896 141,994 61,820 252,388 276,914 202.40.4010-51120 Vacation/Sick Leave Accrual Pay-Ou 1,353 6,162 138 - 3,173 1,104 1,159 202.40.4010-51200 Hourly Salaries 2,316 - - - - - -
202.40.4010-51500 Public Employee's Retirement 12,626 15,718 8,022 32,084 13,416 32,672 34,451 202.40.4010-51501 PT Retirement 100 - - 600 - - -
202.40.4010-51504 Deferred Compensation 350 729 359 1,420 336 1,424 1,469 202.40.4010-51600 Workers Compensation 576 499 365 1,660 365 1,788 2,042 202.40.4010-51700 Disability Insurance 422 653 357 1,327 361 1,498 1,573 202.40.4010-51800 Group Health & Life Insurance 1,345 1,354 - - - - - 202.40.4010-51900 Group Health & Life Insurance 540 564 433 20,707 2,903 21,632 23,903 202.40.4010-51901 Cash Back Incentive Pay 10,027 10,027 4,267 3,581 3,581 3,581 3,581 202.40.4010-51903 Auto Allowance - - 1,200 1,200 1,200 1,200 1,326 202.40.4010-51904 Technology Stipend - - 450 450 450 450 497 202.40.4010-51906 Post Employment Health Plan - - - 429 - - - 202.40.4010-51907 OPEB Cost Allocation 8,815 4,862 4,449 6,847 6,847 5,677 4,675 202.40.4010-51930 Medicare/Employer Portion 930 1,247 608 2,059 1,020 2,065 2,130 202.40.4010-54500 Contracted Services - 2,753 - - - - - Total Expenditures 40.4010 92,804 108,359 56,545 214,358 95,472 325,479 353,721 202.70.7300-51100 Salaries 6,865 1,397 141 - 4,346 - -
202.70.7300-51500 Public Employees Retirement (PERS 1,753 327 32 - 980 - - 202.70.7300-51504 Deferred Compensation 45 9 1 - 30 - - 202.70.7300-51600 Workers Compensation 79 11 1 - 1 - -
202.70.7300-51700 Disability Insurance 62 12 1 - 30 - - 202.70.7300-51900 Group Health & Life Insurance 809 224 39 - 144 - - 202.70.7300-51930 Medicare/Employer Portion 102 20 2 - 63 - - 202.70.7300-54500 Contracted Services 515,223 2,724,020 1,793,418 1,478,539 983,762 1,400,000 1,400,000 202.70.7300-54635 General Construction - - - - 416,381 - - Total Expenditures 70.7300 524,937 2,726,020 1,793,636 1,478,539 1,405,737 1,400,000 1,400,000 Fund: 202 Total Expenditure: 626,975 2,846,511 1,865,050 1,692,897 1,517,662 1,745,479 1,753,721 Grand Total Revenues: 1,192,508 1,466,573 1,744,569 1,609,657 1,886,343 1,798,644 1,822,847 Grand Total Expenditures: 626,975 2,846,511 1,865,050 1,692,897 1,517,662 1,745,479 1,753,721 Grand Total Surplus / (Deficit) 565,533 (1,379,938) (120,482) (83,240) 368,681 53,165 69,126 Fund Balances (Deficits) - Beginning of Year 3,978,359 4,543,892 3,163,954 3,043,472 3,043,472 3,412,153 3,465,317 Fund Balances (Deficits) - End of Year 4,543,892 3,163,954 3,043,472 2,960,232 3,412,153 3,465,317 3,534,443 Fund:205 Proposition A
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
205.00.0000-43100 Interest Income (54,458) 74,602 152,073 61,070 186,155 226,600 215,300 205.00.0000-43116 Investment Fair Value Gain (Loss) - (12,112) 55,728 - 419,360 - - 205.00.0000-45600 Prop A Funds 1,600,385 1,660,062 1,629,219 1,715,022 1,246,648 1,573,263 1,604,728 205.00.0000-47200 Miscellaneous Revenue 2,101 15,030 28,097 - 6,970 - - Fund: 205 Total Revenue: 1,548,028 1,737,582 1,865,117 1,776,092 1,859,133 1,799,863 1,820,028 Expenditure:
205.15.1500-54500 Contracted Services 128,651 152,043 188,591 - 66,970 21,349 21,349 Total Expenditure 15.1500 128,651 152,043 188,591 - 66,970 21,349 21,349 205.20.2000-51100 Salaries 10,613 8,786 7,371 - 5,100 - - 205.20.2000-51500 Public Employee's Retirement 2,642 2,141 1,648 - 1,084 - - 205.20.2000-51504 Deferred Compensation - 75 73 - 52 - - 205.20.2000-51600 Worker's Compensation Insurance 122 69 75 - 75 - - 205.20.2000-51700 Disability Insurance 93 84 69 - 44 - - 205.20.2000-51900 Group Health & Life Insurance 528 1,562 1,559 - 640 - - 205.20.2000-51930 Medicare/Employer Portion 155 133 107 - 74 - - Total Expenditures 20.2000 14,153 12,851 10,902 - 7,069 - - 205.40.4000-51100 Salaries - 295 - - - - -
205.40.4000-51500 Public Employees Retirement - 70 - - - - - 205.40.4000-51504 Deferred Compensation - 3 - - - - -
205.40.4000-51600 Worker's Compensation Insurance - 2 - - - - - 205.40.4000-51700 Disability Insurance - 3 - - - - -
205.40.4000-51900 Group Health & Life Insurance - 61 - - - - - 205.40.4000-51930 Medicare/Employer Portion - 4 - - - - - Total Expenditures 40.4000 - 438 - - - - -
205.40.4010-54500 Contracted Services 30,000 450 - - - - - Total Expenditures 40.4010 30,000 450 - - - - -
205.40.4030-54500 Contracted Services 214,425 188,051 250,335 262,000 256,724 275,100 288,855 Total Expenditures 40.4030 214,425 188,051 250,335 262,000 256,724 275,100 288,855 205.70.7300-51100 Salaries - - - - 229 - -
205.70.7300-51500 Public Employee's Retirement - - - - 52 - - 205.70.7300-51504 Deferred Compensation - - - - 2 - -
205.70.7300-51700 Disability Insurance - - - - 2 - -
205.70.7300-51900 Group Health & Life Insurance - - - - 22 - - 205.70.7300-51930 Medicare/Employer Portion - - - - 3 - - 205.70.7300-54500 Contracted Services - 161 26,835 300,000 139,280 300,000 300,000 Total Expenditures 70.7300 - 161 26,835 300,000 139,591 300,000 300,000 Fund:205 Proposition A
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Expenditure:
205.80.8410-51100 Salaries 171,959 117,817 110,670 115,578 113,285 120,201 123,807 205.80.8410-51120 Vacation/Sick Leave Accrual Pay-Ou - - 2,936 - 4,829 1,610 1,691 205.80.8410-51200 Hourly Salaries 1,765 - - - - - -
205.80.8410-51300 Overtime 991 - - - - - -
205.80.8410-51500 Public Employee's Retirement (PERS 41,802 28,725 24,734 26,115 23,897 27,581 29,033 205.80.8410-51501 Public Agency Retirement System 45 - - - - - - 205.80.8410-51504 Deferred Compensation 605 1,145 1,104 1,156 1,130 1,202 1,238 205.80.8410-51600 Worker's Compensation Insurance 1,934 922 1,125 1,351 1,125 1,510 1,721 205.80.8410-51700 Disability Insurance 1,575 1,126 1,058 1,117 1,081 1,218 1,279 205.80.8410-51900 Group Health & Life Insurance 11,872 9,264 10,095 11,212 10,834 12,493 13,804 205.80.8410-51901 Cash Back Incentive Pay 14,324 - - 15,040 - - - 205.80.8410-51906 Post Employment Health Plan 65 40 - - - - - 205.80.8410-51907 OPEB 11,896 4,254 3,892 5,574 5,574 4,793 3,939 205.80.8410-51930 Medicare/Employer Portion 2,661 1,821 1,647 1,676 1,713 1,743 1,795 205.80.8410-52100 Postage - - - 5,000 - 5,000 5,000
205.80.8410-52200 Department Supplies 419 23 - 3,200 - 3,200 3,200 205.80.8410-52205 Office Supplies 911 988 855 2,000 548 2,000 2,000 205.80.8410-52300 Advertising & Publications 21,475 5,972 5,000 9,000 5,000 9,000 9,000 205.80.8410-52400 Print, Duplicate, Photocopy - 4,205 516 5,000 516 5,000 5,000 205.80.8410-52600 Membership and Dues 650 715 930 2,250 1,905 2,250 2,250 205.80.8410-53100 Automobile Supplies/Services 219 12,384 4,945 7,500 667 7,500 7,500 205.80.8410-53150 Fuel - 32 - 3,600 - 3,600 3,600
205.80.8410-53200 Mileage Reimbursement - - - 1,500 - 1,500 1,500 205.80.8410-53500 Small Tools and Equipment 2,115 2,612 - 7,000 - 7,000 7,000 205.80.8410-54400 Professional Services 7,520 4,205 - 30,000 - 30,000 30,000 205.80.8410-54500 Contracted Services 412,997 586,465 736,367 1,541,400 848,477 1,541,400 1,541,400 205.80.8410-54530 Credit Card Service Charges - - - 100 - 100 100 205.80.8410-54800 Conventions and Meetings - 3,809 - 13,500 - 13,500 13,500 205.80.8410-54900 Professional Development - - - 6,000 - 6,000 6,000 205.80.8410-57300 Furniture and Equipment - 211,607 - - - - - Total Expenditures 80.8410 707,800 998,131 905,874 1,815,869 1,020,581 1,809,400 1,815,358 Fund: 205 Total Expenditure: 1,095,029 1,352,124 1,382,538 2,377,869 1,490,935 2,405,849 2,425,562 Grand Total Revenues: 1,548,028 1,737,582 1,865,117 1,776,092 1,859,133 1,799,863 1,820,028 Grand Total Expenditures: 1,095,029 1,352,124 1,382,538 2,377,869 1,490,935 2,405,849 2,425,562 Grand Total Surplus / (Deficit) 452,999 385,458 482,579 (601,777) 368,198 (605,986) (605,533) Fund Balances (Deficits) - Beginning of Year 2,866,586 3,319,585 3,705,042 4,187,622 4,187,622 4,555,819 3,949,834 Fund Balances (Deficits) - End of Year 3,319,585 3,705,042 4,187,622 3,585,845 4,555,819 3,949,834 3,344,300 Fund:206 Proposition C
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
206.00.0000-43100 Interest Income (53,866) 72,029 103,260 60,460 105,988 134,700 128,000 206.00.0000-43116 Investment Fair Value Gain (Loss) - (10,846) 39,229 - 337,993 - - 206.00.0000-45003 State Grant - Prop C - - 56,289 - 38,830 - - 206.00.0000-45700 Prop. C Funds 1,327,486 1,376,974 1,351,400 1,422,565 998,598 1,304,981 1,331,081 206.00.0000-47200 Miscellaneous Revenue 1,227 - - - - - - Fund: 206 Total Revenue: 1,274,847 1,438,157 1,550,177 1,483,025 1,481,409 1,439,681 1,459,081 Expenditure:
206.20.2000-51100 Salaries 10,615 8,528 7,371 - 4,849 - - 206.20.2000-51500 Public Employee's Retirement 2,642 2,081 1,648 - 1,586 - - 206.20.2000-51504 Deferred Compensation - 73 73 - 19 - - 206.20.2000-51600 Worker's Compensation Insurance 122 67 75 - 4 - - 206.20.2000-51700 Disability Insurance 93 81 69 - 118 - - 206.20.2000-51900 Group Health & Life Insurance 528 1,507 1,559 - 599 - - 206.20.2000-51930 Medicare/Employer Portion 155 129 107 - 192 - - 206.20.2000-52205 Office Supplies - - - - 6 - -
Total Expenditures 20.2000 14,156 12,466 10,903 - 7,373 - - 206.40.4000-51100 Salaries 26,765 14,051 15,021 40,000 13,265 30,000 30,000 206.40.4000-51500 Public Employee's Retirement 6,652 3,410 3,358 - 6,644 - - 206.40.4000-51504 Deferred Compensation 55 107 150 - 740 - - 206.40.4000-51600 Worker's Compensation Insurance 308 110 153 - 36 - - 206.40.4000-51700 Disability Insurance 259 132 143 - 280 - - 206.40.4000-51900 Group Health & Life Insurance 3,455 2,020 2,515 - 2,471 - - 206.40.4000-51906 Post Employment Health Plan 5 - - - 639 - - 206.40.4000-51930 Medicare/Employer Portion 388 211 218 - 192 - - Total Expenditures 40.4000 37,886 20,042 21,558 40,000 24,268 30,000 30,000 206.40.4010-51100 Salaries 5,739 15,107 10,760 35,000 8,209 30,000 30,000 206.40.4010-51500 Public Employees Retirement (PERS 1,258 3,739 2,405 - 3,201 - - 206.40.4010-51504 Deferred Compensation - 150 108 - 214 - - 206.40.4010-51600 Workers Compensation 66 118 109 - 14 - - 206.40.4010-51700 Disability Insurance 47 149 103 - 184 - - 206.40.4010-51900 Group Health & Life Ins 519 1,139 888 - 720 - - 206.40.4010-51930 Medicare/Employer Porti 75 231 156 - 235 - - 206.40.4010-54500 Contracted Services, NonCIP4700 L 19,518 - - - 20 - - 206.40.4010-54625 Engineering 3,625 - - - - - -
Total Expenditures 40.4010 30,846 20,633 14,528 35,000 12,797 30,000 30,000 206.40.4030-54640 Graffiti Abatement 100,000 100,000 - - - - - 206.40.4030-54655 Street Lights/Signals 50,000 50,000 - - 8,328 - - Total Expenditures 40.4030 150,000 150,000 - - 8,328 - - 206.70.7300-51100 Salaries 78,051 95,590 91,347 - 80,998 - - 206.70.7300-51300 Overtime 1,520 - 379 - 398 - -
206.70.7300-51500 Public Employees Retirement (PERS 19,775 24,417 20,415 - 32,966 - - 206.70.7300-51504 Deferred Compensation 122 887 912 - 792 - - 206.70.7300-51600 Workers Compensation 898 727 929 - 1,865 - - 206.70.7300-51700 Disability Insurance 706 935 867 - 867 - - 206.70.7300-51900 Group Health & Life Insurance 9,600 10,752 10,079 - 9,354 - - 206.70.7300-51906 Post Employment Health Plan - - - - 143 - - 206.70.7300-51930 Medicare/Employer Portions 1,168 1,512 1,330 - 2,753 - - 206.70.7300-54500 Contracted Services 565,046 1,630,909 1,510,677 1,350,000 1,648,128 1,639,415 1,613,821 206.70.7300-54521 Design Services 14,023 1,495 - - 213 - - Fund:206 Proposition C
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 206.70.7300-56205 Permits - Fees - Licenses - 75 150 - 75 - - Total Expenditures 70.7300 690,911 1,767,298 1,637,085 1,350,000 1,778,550 1,639,415 1,613,821 Expenditure:
206.70.7305-51100 Salaries 12,688 2,112 1,177 - - - -
206.70.7305-51500 Public Employees Retirement (PERS 3,244 513 263 - - - - 206.70.7305-51504 Deferred Compensation - 19 12 - - - - 206.70.7305-51600 Workers Compensation 146 35 12 - - - - 206.70.7305-51700 Disability Insurance 98 19 11 - (22) - - 206.70.7305-51900 Group Health & Life Ins 589 165 7 - - - - 206.70.7305-51906 Post Employment Health Plan - - - - 12 - - 206.70.7305-51930 Medicare/Employer Porti 198 32 17 - (0) - - 206.70.7305-54500 Contracted Services 8,112 43,960 19,401 - 17,277 - - Total Expenditures 70.7305 25,075 46,855 20,900 - 17,267 - - 206.80.8410-54100 Departmental Expenses - - - 20,000 - 20,000 20,000 206.80.8410-52205 Office Supplies - - - - (0) - -
Total Expenditures 80.8410 - - - 20,000 (0) 20,000 20,000 206.80.8420-54100 Departmental Expenses 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Total Expenditures 80.8420 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Fund: 206 Total Expenditure: 968,873 2,037,295 1,724,974 1,465,000 1,868,583 1,739,415 1,713,821 Grand Total Revenues: 1,274,847 1,438,157 1,550,177 1,483,025 1,481,409 1,439,681 1,459,081 Grand Total Expenditures: 968,873 2,037,295 1,724,974 1,465,000 1,868,583 1,739,415 1,713,821 Grand Total Surplus / (Deficit) 305,974 (599,139) (174,797) 18,025 (387,174) (299,734) (254,740) Fund Balances (Deficits) - Beginning of Year 2,848,934 3,154,908 2,555,769 2,380,973 2,380,973 1,993,799 1,694,065 Fund Balances (Deficits) - End of Year 3,154,908 2,555,769 2,380,973 2,398,998 1,993,799 1,694,065 1,439,324 Fund:207 Measure R
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
207.00.0000-43100 Interest Income (9,046) 48,547 102,679 37,040 382,611 177,200 168,400 207.00.0000-43116 Investment Fair Value Gain (Loss) - (8,318) 35,295 - 124,659 - - 207.00.0000-45750 Measure R 995,454 1,032,433 1,013,233 1,066,924 780,452 978,735 998,310 207.00.0000-45751 Measure R Fund-Grant Projects (Ho 4,700,199 295,881 959,608 - 325,986 - - 207.00.0000-47200 Miscellaneous Revenue 858 - (0) - (0) - - Fund: 207 Total Revenue: 5,687,464 1,368,543 2,110,814 1,103,964 1,613,709 1,155,935 1,166,710 Expenditure:
207.11.1110-54500 Contracted Services - - 17,302 25,015 17,302 25,015 25,015 Total Expenditures 11.1110 - - 17,302 25,015 17,302 25,015 25,015 207.20.2000-51100 Salaries - - - 70,000 - - -
Total Expenditures 20.2000 - - - 70,000 - - -
207.40.4000-51100 Salaries 21,971 12,904 13,526 20,000 15,042 20,000 20,000 207.40.4000-51500 Public Employees Retirement (PERS 5,444 3,143 3,023 - 3,204 - - 207.40.4000-51504 Deferred Compensation 26 115 135 - 152 - - 207.40.4000-51600 Workers Compensation 253 101 138 - 138 - - 207.40.4000-51700 Disability Insurance 201 120 131 - 143 - - 207.40.4000-51900 Group Health & Life Ins 2,681 1,834 2,299 - 2,642 - - 207.40.4000-51906 Post Employment Health Plan 5 - - - - - - 207.40.4000-51930 Medicare/Employer Porti 317 195 196 - 218 - - Total Expenditures 40.4000 30,897 18,412 19,448 20,000 21,538 20,000 20,000 207.40.4010-51100 Salaries 3,835 15,560 11,454 30,000 10,791 30,000 30,000 207.40.4010-51500 Public Employees Retirement (PERS 720 3,878 2,560 - 2,251 - - 207.40.4010-51504 Public Employees Retirement (PERS - 149 115 - 110 - - 207.40.4010-51600 Workers Compensation 44 122 116 - 116 - - 207.40.4010-51700 Disability Insurance 30 154 110 - 105 - - 207.40.4010-51900 Group Health & Life Ins 356 1,174 1,008 - 816 - - 207.40.4010-51930 Medicare/Employer Porti 41 240 166 - 168 - - 207.40.4010-54500 Contracted Services 72,774 48,537 82,468 60,000 42,174 80,000 80,000 Total Expenditures 40.4010 77,798 69,813 97,996 90,000 56,530 110,000 110,000 Expenditure:
207.40.4030-54500 Contracted Services - 36,479 - - - - - 207.40.4030-54650 Signage - - 18,845 - 29,540 - -
207.40.4030-54655 Lights/Signals 50,000 - - - - - -
Total Expenditures 40.4030 50,000 36,479 18,845 - 29,540 - - Fund:207 Measure R
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 207.70.7300-51100 Salaries 43,587 24,979 19,952 - 24,564 - - 207.70.7300-51300 Overtime 5,987 2,209 1,953 - - - -
207.70.7300-51500 Public Employee Retirement (PERS) 11,043 6,035 4,458 - 5,668 - - 207.70.7300-51504 Deferred Compensation 124 276 200 - 135 - - 207.70.7300-51600 Workers Compensation 502 199 203 - 247 - - 207.70.7300-51700 Disability Insurance 418 235 200 - 135 - - 207.70.7300-51900 Group Health & Life Ins 5,215 2,699 3,146 - 2,137 - - 207.70.7300-51906 Post Employment Health Plan - - - - 23 - - 207.70.7300-51930 Medicare/Employer Porti 737 421 317 - 701 - - 207.70.7300-52400 Print Duplicate & Photocopying - - - - 37 - - 207.70.7300-54500 Contracted Services 659,689 1,001,437 657,430 1,120,000 1,207,814 1,020,000 1,020,000 207.70.7300-54523 Construction Management 165,425 - - - 123,290 - - 207.70.7300-54636 Construction 3,545,044 172,855 - - - - - 207.70.7300-56205 Permits - Fees - Licenses 150 - - - 150 - - Total Expenditures 70.7300 4,437,920 1,211,345 687,859 1,120,000 1,364,899 1,020,000 1,020,000 Fund: 207 Total Expenditure: 4,596,616 1,336,049 841,450 1,325,015 1,489,810 1,175,015 1,175,015 Grand Total Revenues: 5,687,464 1,368,543 2,110,814 1,103,964 1,613,709 1,155,935 1,166,710 Grand Total Expenditures: 4,596,616 1,336,049 841,450 1,325,015 1,489,810 1,175,015 1,175,015 Grand Total Surplus / (Deficit) 1,090,848 32,494 1,269,364 (221,051) 123,899 (19,080) (8,305) Fund Balances (Deficits) - Beginning of Year 591,878 1,682,726 1,715,220 2,984,584 2,984,584 3,108,483 3,089,403 Fund Balances (Deficits) - End of Year 1,682,726 1,715,220 2,984,584 2,763,533 3,108,483 3,089,403 3,081,097 Fund:208 Measure M
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
208.00.0000-43100 Interest Income (7,400) 16,505 13,774 15,530 282,087 11,600 11,000 208.00.0000-43116 Investment Fair Value Gain (Loss) - 897 9,744 - 150,957 - - 208.00.0000-45775 Measure M Fund 1,126,471 1,167,903 1,144,155 1,209,181 847,007 1,109,233 1,131,418 208.00.0000-47200 Miscellaneous Revenue 412 - - - - - - 208.00.0000-45776 Measure M Fund - Grant - - 988,663 3,211,500 1,373,711 - - Fund: 208 Total Revenue: 1,119,482 1,185,305 2,156,337 4,436,211 2,653,761 1,120,833 1,142,418 Expenditure:
208.20.2000-54500 Contracted Services 2,500 - - - - - - Total Expenditures 20.2000 2,500 - - - - - -
Expenditure:
208.40.4000-51100 Salaries 5,683 6,990 9,953 20,000 11,044 20,000 20,000 208.40.4000-51500 Public Employees Retirement (PERS 1,478 1,636 2,225 - 2,347 - - 208.40.4000-51504 Deferred Compensation - 62 100 - 111 - - 208.40.4000-51600 Workers Compensation 65 55 101 - 101 - - 208.40.4000-51700 Disability Insurance 56 64 96 - 104 - - 208.40.4000-51900 Group Health & Life Ins 889 1,006 1,693 - 2,027 - - 208.40.4000-51906 Post Employment Health Plan 2 - - - - - - 208.40.4000-51930 Medicare/Employer Porti 88 101 144 - 160 - - Total Expenditures 40.4000 8,263 9,914 14,311 20,000 15,895 20,000 20,000 Expenditure:
208.40.4010-51100 Salaries - - - 10,000 - 10,000 10,000 208.40.4010-54500 Contracted Services 17,301 33,010 32,884 60,000 38,565 60,000 60,000 208.40.4010-54625 Engineering 3,163 - - - - - -
- - - - - - -
Total Expenditures 40.4010 20,464 33,010 32,884 70,000 38,565 70,000 70,000 208.70.7300-51100 Salaries 17,068 13,585 3,131 - 10,294 - - 208.70.7300-51300 Overtime 2,791 - - - - - -
208.70.7300-51500 Public Employees Retirement (PERS 4,280 3,309 698 - 2,279 - - 208.70.7300-51504 Deferred Compensation 31 174 31 - 89 - - 208.70.7300-51600 Workers Compensation 196 106 32 - 32 - - 208.70.7300-51700 Disability Insurance 181 125 29 - 83 - - 208.70.7300-51900 Group Health & Life Ins 1,838 1,226 596 - 1,932 - - 208.70.7300-51930 Medicare/Employer Porti 296 205 45 - 149 - - 208.70.7300-54500 Contracted Services 5,000 179,941 24,599 350,000 56,573 446,700 514,390 208.70.7300-54521 Design Services 40,079 - - - - - -
208.70.7300-56205 Permits - Fees - Licenses 11,305 2,100 - - - - - Total Expenditures 70.7300 83,066 200,772 29,162 350,000 71,431 446,700 514,390 208.70.7305-51100 Salaries - - 5,844 - 6,911 - -
208.70.7305-51500 Public Employees Retirement (PERS - - 1,308 - 1,493 - - 208.70.7305-51504 Deferred Compensation - - 58 - 65 - - 208.70.7305-51600 Workers Compensation - - 59 - 59 - -
208.70.7305-51700 Disability Insurance - - 49 - 53 - -
208.70.7305-51900 Group Health & Life Ins - - 44 - 72 - - 208.70.7305-51930 Medicare/Employer Porti - - 85 - 100 - - 208.70.7305-54500 Contracted Services - - 2,014,768 3,211,500 800,000 - - Total Expenditures 70.7305 - - 2,022,215 3,211,500 808,754 - - Fund:208 Measure M
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 208.98.9800-56900 Transfer Out 832,169 836,169 836,669 - 829,169 835,669 833,919 Total Expenditures 98.9800 832,169 836,169 836,669 - 829,169 835,669 833,919 Fund: 208 Total Expenditure: 946,461 1,079,866 2,935,241 3,651,500 1,763,814 1,372,369 1,438,309 Grand Total Revenues: 1,119,482 1,185,305 2,156,337 4,436,211 2,653,761 1,120,833 1,142,418 Grand Total Expenditures: 946,461 1,079,866 2,935,241 3,651,500 1,763,814 1,372,369 1,438,309 Grand Total Surplus / (Deficit) 173,022 105,439 (778,905) 784,711 889,947 (251,536) (295,891) Fund Balances (Deficits) - Beginning of Year 214,593 387,615 493,054 (285,851) (285,851) 604,097 352,561 Fund Balances (Deficits) - End of Year 387,615 493,054 (285,851) 498,860 604,097 352,561 56,669 Fund:209 MEASURE W
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
209.00.0000-43100 Interest Income (21,849) 34,061 78,496 - 79,481 99,100 94,100 209.00.0000-43116 Investment Fair Value Gain (Loss) - (3,267) 25,595 - 17,190 - - 209.00.0000-45790 Measure W Funds 894,020 896,420 894,003 954,810 920,736 895,366 895,366 Fund: 209 Total Revenue: 872,171 927,214 998,093 954,810 1,017,407 994,466 989,466 Expenditure:
209.40.4010-54500 Contracted Services - GIS 10,000 59,264 90,716 95,000 74,708 85,000 85,000 Total Expenditure 40.4010 10,000 59,264 90,716 95,000 74,708 85,000 85,000 Expenditure:
209.40.4040-52600 Membership & Dues - GWMA Annua 15,000 50,723 97,609 105,000 92,693 115,000 115,000 209.40.4040-54400 Professional Services - - 21,000 - 17,000 - - 209.40.4040-54500 Contracted Services 137,902 76,110 77,116 80,000 77,980 83,750 87,588 Total Expenditure 40.4040 152,902 126,833 195,726 185,000 187,673 198,750 202,588 Expenditure:
209.70.7300-51100 Salaries 415 147 - - 2,545 - -
209.70.7300-51300 Overtime - - - - 789 - -
209.70.7300-51500 Public Employees Retirement (PERS 92 47 - - 575 - - 209.70.7300-51504 Deferred Compensation 25 - -
209.70.7300-51600 Workers Compensation 5 1 - - - - -
209.70.7300-51700 Disability Insurance 4 2 - - 30 - -
209.70.7300-54500 Contracted Services 191,671 6,206 595,197 650,000 1,356,625 1,345,000 1,350,000 209.70.7300-51900 Group Health & Life Ins 61 22 - - 574 - - 209.70.7300-51930 Medicare/Employer Portion 5 3 - - 48 - - 209.70.7300-56205 Permits- Fees - Licenses 75 - - - - - - Total Expenditure 70.7300 192,327 6,428 595,197 650,000 1,361,211 1,345,000 1,350,000 Fund: 209 Total Expenditure: 355,229 192,525 881,639 930,000 1,623,592 1,628,750 1,637,588 Grand Total Revenues: 872,171 927,214 998,093 954,810 1,017,407 994,466 989,466 Grand Total Expenditures: 355,229 192,525 881,639 930,000 1,623,592 1,628,750 1,637,588 Grand Total Surplus / (Deficit) 516,942 734,690 116,455 24,810 (606,185) (634,284) (648,122) Fund Balances (Deficits) - Beginning of Year 645,056 1,161,998 1,896,688 2,013,143 2,013,143 1,406,957 772,674 Fund Balances (Deficits) - End of Year 1,161,998 1,896,688 2,013,143 2,037,953 1,406,957 772,674 124,552 Fund:210 Transportation Development Act
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
210.00.0000-43100 Interest Income - - - - 41,664 - -
210.00.0000-45100 County Grants 39,954 28,110 41,664 62,618 - 98,586 74,558 210.00.0000-47200 Miscellaneous Revenue 172 - - - - - - Fund: 210 Total Revenue: 40,126 28,110 41,664 62,618 41,664 98,586 74,558 Expenditure:
210.70.7300-51100 Salaries 11,330 13,799 18,287 - 30,908 - - 210.70.7300-51300 Overtime 826 - - - - - -
210.70.7300-51500 Public Employee Retirement (PERS) 2,737 3,368 4,088 - 6,710 - - 210.70.7300-51504 Deferred Compensation 16 119 183 - 275 - - 210.70.7300-51600 Workers Compensation 130 108 186 - 186 - - 210.70.7300-51700 Disability Insurance 112 133 177 - 274 - - 210.70.7300-51900 Group Health & Life Ins 2,016 2,279 3,579 - 5,799 - - 210.70.7300-51930 Medicare/Employer Portions 170 209 265 - 448 - - 210.70.7300-54500 Contracted Services 16,727 7,164 16,159 150,000 26,500 70,000 70,000 Total Expenditures 70.7300 34,064 27,178 42,923 150,000 71,101 70,000 70,000 Fund: 210 Total Expenditure: 34,064 27,178 42,923 150,000 71,101 70,000 70,000 Grand Total Revenues: 40,126 28,110 41,664 62,618 41,664 98,586 74,558 Grand Total Expenditures: 34,064 27,178 42,923 150,000 71,101 70,000 70,000 Grand Total Surplus / (Deficit) 6,062 932 (1,259) (87,382) (29,437) 28,586 4,558 Fund Balances (Deficits) - Beginning of Year (11,554) (5,492) (4,560) (5,819) (5,819) (35,256) (6,670) Fund Balances (Deficits) - End of Year (5,492) (4,560) (5,819) (93,201) (35,256) (6,670) (2,112) Fund:215 Measure A
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
215.00.0000-43100 Interest Income - - - - 0 - -
215.00.0000-45131 Measure A - LA County Parks - M&S - 2 - - - - - Fund: 215 Total Revenue: - 2 - - 0 - -
Expenditure:
215.70.7300-54520 CIP - Contracted Services - - 0 - 0 - - Total Expenditures 70.7300 - - 0 - 0 - -
Fund: 215 Total Expenditure: - - 0 - 0 - -
Grand Total Revenues: - 2 - - 0 - -
Grand Total Expenditures: - - 0 - 0 - -
Grand Total Surplus / (Deficit) - 2 (0) - (0) - -
Fund Balances (Deficits) - Beginning of Year (0) (0) 1 1 1 1 1 Fund Balances (Deficits) - End of Year (0) 1 1 1 1 1 1
Fund:220 Public Image Enhancement (PIE)
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
220.00.0000-42600 Image Enhancement Fees 128,110 777,380 161,977 140,000 250,284 - - 220.00.0000-43100 Interest Income (8,597) 16,616 51,639 10,670 78,315 77,500 73,700 220.00.0000-43116 Investment Fair Value Gain (Loss) - (3,819) 19,029 - 12,895 - - Fund: 220 Total Revenue: 119,514 790,177 232,645 150,670 341,494 77,500 73,700 Expenditure:
220.11.1110-54500 Contracted Services - - 78,482 - 87,409 - - Total Expenditures 70.7300 - - 78,482 - 87,409 - -
Expenditure:
220.70.7300-54500 Contracted Services - 627 86,550 1,000,000 - - - Total Expenditures 70.7300 - 627 86,550 1,000,000 - - - Fund: 220 Total Expenditure: - 627 165,032 1,000,000 87,409 - - Grand Total Revenues: 119,514 790,177 232,645 150,670 341,494 77,500 73,700 Grand Total Expenditures: - 627 165,032 1,000,000 87,409 - - Grand Total Surplus / (Deficit) 119,514 789,549 67,612 (849,330) 254,085 77,500 73,700 Fund Balances (Deficits) - Beginning of Year 448,217 567,731 1,357,280 1,424,893 1,424,893 1,678,978 1,756,478 Fund Balances (Deficits) - End of Year 567,731 1,357,280 1,424,893 575,563 1,678,978 1,756,478 1,830,178 Fund:221 California Beverage Container
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
221.00.0000-43100 Interest Income (654) 852 1,468 670 1,791 2,200 2,100 221.00.0000-43116 Investment Fair Value Gain (Loss) - (167) 564 - 11 - - 221.00.0000-45000 State Grants 15,920 - (329) 15,591 15,867 - - Fund: 221 Total Revenue: 15,266 685 1,703 16,261 17,669 2,200 2,100 Expenditure:
221.30.3035-54100 Special Departmental Expenses 1,807 6,723 - 15,591 - 15,510 15,468 Total Expenditure 30.3035 1,807 6,723 - 15,591 - 15,510 15,468 Fund: 221 Total Expenditure: 1,807 6,723 - 15,591 - 15,510 15,468 Grand Total Revenues: 15,266 685 1,703 16,261 17,669 2,200 2,100 Grand Total Expenditures: 1,807 6,723 - 15,591 - 15,510 15,468 Grand Total Surplus / (Deficit) 13,459 (6,037) 1,703 670 17,669 (13,310) (13,368) Fund Balances (Deficits) - Beginning of Year 32,601 46,060 40,022 41,725 41,725 59,394 46,084 Fund Balances (Deficits) - End of Year 46,060 40,022 41,725 42,395 59,394 46,084 32,716 Fund:225 Sewer Maintenance
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
225.00.0000-42400 Assessment Revenues 328 167 - - - - - 225.00.0000-47200 Miscellaneous Revenue 309 - - - - - - 225.00.0000-47900 Transfer In - - 20,380 - - - -
Fund: 225 Total Revenue: 638 167 20,380 - - - -
Expenditure:
225.40.4050-51300 Overtime (2,791) - - - - - -
225.40.4050-51700 Disability Insurance (14) - - - - - - 225.40.4050-51900 Group Health & Life Insurance (19) - - - - - - 225.40.4050-51930 Medicare/Employer Portion (40) - - - - - - 225.40.4050-54200 Utilities 6,808 - - - - - -
225.40.4050-54500 Contracted Services 34,027 - - - - - - Total Expenditures 40.4050 37,971 - - - - - -
Expenditure:

Fund: 225 Total Expenditure: 37,971 - - - - - -
Grand Total Revenues: 638 167 20,380 - - - -
Grand Total Expenditures: 37,971 - - - - - -
Grand Total Surplus / (Deficit) (37,333) 167 20,380 - - - - Fund Balances (Deficits) - Beginning of Year 16,786 (20,547) (20,380) 0 0 0 0 Fund Balances (Deficits) - End of Year (20,547) (20,380) 0 0 0 0 0 Fund:230 Lighting Assessment District
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
230.00.0000-42400 Assessment Revenues 790,893 856,729 888,147 873,467 914,806 926,000 953,780 230.00.0000-42500 Ad Valorem Property Tax 1,072,936 1,226,585 1,216,547 1,136,140 1,280,915 1,265,000 1,302,950 230.00.0000-43100 Interest Income (19,423) 38,811 92,204 26,500 167,095 156,800 149,000 230.00.0000-43116 Investment Fair Value Gain (Loss) - (5,175) 28,936 - 29,275 - - 230.00.0000-47200 Miscellaneous Revenue 89,702 - - - - - - Fund: 230 Total Revenue: 1,934,108 2,116,949 2,225,833 2,036,107 2,392,090 2,347,800 2,405,730 Expenditure:
230.40.4030-54500 Contracted Services - - - - - 947,252 1,094,615 230.40.4030-56850 Inter Departmental Charges - - - 4,500 - - - Total Expenditures 40.4030 - - - 4,500 - 947,252 1,094,615 Expenditure:
230.40.4990-51100 Salaries 222,732 207,588 233,086 237,542 232,585 249,438 260,966 230.40.4990-51120 Vacation/Sick Leave 6,416 5,580 5,471 3,042 4,650 3,852 4,045 230.40.4990-51300 Overtime 979 226 302 - - - -
230.40.4990-51500 Public Employee's Retirement 49,379 47,552 51,619 53,673 48,503 57,235 61,196 230.40.4990-51501 PT Retirement - 1 - - - - -
230.40.4990-51504 Deferred Compensation 1,344 1,120 1,612 2,375 1,690 2,494 2,610 230.40.4990-51505 Roth Contribution - - - - 19 - -
230.40.4990-51600 Worker's Compensation Insurance 2,460 1,625 2,369 2,776 2,369 3,133 3,628 230.40.4990-51700 Disability Insurance 2,103 1,937 1,999 2,820 2,122 2,490 2,615 230.40.4990-51800 Unemployment Insurance - - 540 - - - - 230.40.4990-51900 Group Health & Life Insurance 56,894 47,775 52,553 66,113 57,649 70,426 77,821 230.40.4990-51901 Cash Back Incentive Pay 7,162 5,014 5,223 5,013 5,014 5,013 5,013 230.40.4990-51905 Bilingual Pay 139 176 173 180 98 180 199 230.40.4990-51907 OPEB 18,691 8,919 8,161 11,458 11,458 9,946 8,304 230.40.4990-51930 Medicare/Employer Portion 3,319 3,402 3,537 3,444 3,514 3,617 3,784 230.40.4990-54200 Utilities 560,923 31,181 422,678 490,013 422,239 490,013 490,013 230.40.4990-54500 Contracted Services 221,597 369,310 219,499 199,440 342,809 324,440 333,590 230.40.4990-56910 Legal Service 5,900 - - - - - -
230.40.4990-57900 Replacement Account - - 4,348 4,348 4,348 10,266 10,266 Total Expenditures 40.4990 1,160,038 731,404 1,013,168 1,082,237 1,139,066 1,232,544 1,264,050 230.98.9800-56900 Transfer Out - 289,497 530,000 - - - - Total Expenditures 98.9800 - 289,497 530,000 - - - -
Fund: 230 Total Expenditure: 1,160,038 1,020,901 1,543,168 1,086,737 1,139,066 2,179,796 2,358,664 Grand Total Revenues: 1,934,108 2,116,949 2,225,833 2,036,107 2,392,090 2,347,800 2,405,730 Grand Total Expenditures: 1,160,038 1,020,901 1,543,168 1,086,737 1,139,066 2,179,796 2,358,664 Grand Total Surplus / (Deficit) 774,070 1,096,048 682,665 949,370 1,253,025 168,004 47,066 Fund Balances (Deficits) - Beginning of Year 535,842 1,309,912 2,405,960 3,088,625 3,088,625 4,341,650 4,509,654 Fund Balances (Deficits) - End of Year 1,309,912 2,405,960 3,088,625 4,037,995 4,341,650 4,509,654 4,556,720 Fund:231 Paramount/Mines Assessment District
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
231.00.0000-42400 Assessment Revenues 10,359 11,245 11,657 - 12,058 12,000 12,360 231.00.0000-43100 Interest Income (898) 1,284 2,863 1,030 4,616 4,600 4,400 231.00.0000-43116 Investment Fair Value Gain (Loss) - (208) 1,018 - 793 - - Fund: 231 Total Revenue: 9,461 12,321 15,539 1,030 17,467 16,600 16,760 Expenditure:

Grand Total Revenues: 9,461 12,321 15,539 1,030 17,467 16,600 16,760 Grand Total Surplus / (Deficit) 9,461 12,321 15,539 1,030 17,467 16,600 16,760 Fund Balances (Deficits) - Beginning of Year 48,175 57,636 69,957 85,496 85,496 102,963 119,563 Fund Balances (Deficits) - End of Year 57,636 69,957 85,496 86,526 102,963 119,563 136,323 Fund:250 Cable/PEG Support
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
250.00.0000-47200 Miscellaneous Revenue 76,394 54,077 76,802 - 57,317 - - Fund: 250 Total Revenue: 76,394 54,077 76,802 - 57,317 - - Expenditure:
250.70.7300-54500 Professional Services - 69,384 - 200,000 - - - Total Expenditures 70.7300 - 69,384 - 200,000 - - -
250.80.8230-51200 Hourly Salaries - 931 - - - - -
250.80.8230-51501 PT Retirement - 35 - - - - -
250.80.8230-51600 Workers Compensation Insurance - 7 - - - - - 250.80.8230-51930 Medicare/Employer Portion - 14 - - - - - 250.80.8230-52805 Software Licensing - 9,600 9,600
250.80.8230-53500 Small Tools and Equipment 7,936 619 - 5,945 - 5,945 5,945 250.80.8230-54100 Special Department Expenses - - - 1,200 - 1,200 1,200 250.80.8230-54400 Professional Services 30,297 31,097 9,600 27,810 8,000 18,210 18,210 250.80.8230-56800 Cable TV Access - - - 2,400 - 2,400 2,400 250.80.8230-57300 Furniture and Equipment - - - - 1,600 - - Total Expenditures 80.8230 38,233 32,702 9,600 37,355 9,600 37,355 37,355 Fund 250 Total Expenditures: 38,233 102,087 9,600 237,355 9,600 37,355 37,355 Grand Total Revenues: 76,394 54,077 76,802 - 57,317 - - Grand Total Expenditures: 38,233 102,087 9,600 237,355 9,600 37,355 37,355 Grand Total Surplus / (Deficit) 38,161 (48,009) 67,202 (237,355) 47,717 (37,355) (37,355) Fund Balances (Deficits) - Beginning of Year 262,711 300,872 252,863 320,065 320,065 367,782 330,427 Fund Balances (Deficits) - End of Year 300,872 252,863 320,065 82,710 367,782 330,427 293,072 Fund:255 Economic Development
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
255.00.0000-43100 Interest Income (15,506) 59,255 80,207 15,910 91,965 48,900 46,400 255.00.0000-43105 Interest and penalty 109,617 - - - - - - 255.00.0000-43116 Investment Fair Value Gain (Loss) - (3,329) 13,865 - 8,628 - - Fund: 255 Total Revenue: 94,111 55,926 94,072 15,910 100,593 48,900 46,400 Expenditure:
255.30.3020-58500 Bad Debt 396,667 39,667 43,633 - - - - Total Expenditure 30.3020 396,667 39,667 43,633 - - - - 255.40.4000-54500 Contracted Services - - - - 43,633 - - Total Expenditure 40.4000 - - - - 43,633 - -
255.70.7300-54500 Contracted Services - - 75,963 - 127,502 - - Total Expenditures 70.7300 - - 75,963 - 127,502 - -
Fund: 255 Total Expenditure: 396,667 39,667 119,596 - 171,135 - - Grand Total Revenues: 94,111 55,926 94,072 15,910 100,593 48,900 46,400 Grand Total Expenditures: 396,667 39,667 119,596 - 171,135 - - Grand Total Surplus / (Deficit) (302,556) 16,259 (25,525) 15,910 (70,542) 48,900 46,400 Fund Balances (Deficits) - Beginning of Year 1,265,570 963,014 979,273 953,748 953,748 883,206 932,106 Fund Balances (Deficits) - End of Year 963,014 979,273 953,748 969,658 883,206 932,106 978,506 Fund:263 Passons Grade Separation
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:

Expenditure:
263.90.9000-56850 Inter Departmental Charges - - 15,158 - - - - Total Expenditure 90.9000 - - 15,158 - - - -
Fund: 263 Total Expenditure: - - 15,158 - - - -
Grand Total Expenditures: - - 15,158 - - - -
Grand Total Surplus / (Deficit) - - (15,158) - - - -
Fund Balances (Deficits) - Beginning of Year 15,158 15,158 15,158 - - - - Fund Balances (Deficits) - End of Year 15,158 15,158 - - - - - Fund:270 Park Development
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
270.00.0000-43100 Interest Income (3,688) 2,709 3,346 3,780 4,262 5,200 4,900 270.00.0000-43116 Investment Fair Value Gain (Loss) - (296) 1,224 - 806 - - 270.00.0000-47400 Park Development Fees - - 90,000 - 1,054 - - Fund: 270 Total Revenue: (3,688) 2,413 94,571 3,780 6,122 5,200 4,900 Expenditure:
270.70.7300-57100 Land - 227,000 - - - - -
Expenditure 98.9800 - 227,000 - - - - -
Fund: 270 Total Expenditure: - 227,000 - - - - -
Grand Total Revenues: (3,688) 2,413 94,571 3,780 6,122 5,200 4,900 Grand Total Expenditures: - 227,000 - - - - -
Grand Total Surplus / (Deficit) (3,688) (224,587) 94,571 3,780 6,122 5,200 4,900 Fund Balances (Deficits) - Beginning of Year 232,713 229,025 4,438 99,009 99,009 105,131 110,331 Fund Balances (Deficits) - End of Year 229,025 4,438 99,009 102,789 105,131 110,331 115,231 Fund:280 Community Development Block Grant (CDBG)
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
280.00.0000-43100 Interest Income 300 - - - - - -
280.00.0000-43150 Principal Income - - - - 140,350 - -
280.00.0000-44800 Federal Grants 866,285 1,579,782 649,205 589,071 427,273 611,687 611,687 280.00.0000-47200 Miscellaneous Revenue 289 - - - - - - Fund: 280 Total Revenue: 866,874 1,579,782 649,205 589,071 567,623 611,687 611,687 Expenditure:
280.30.3400-51100 Salaries 10,358 37,192 - - - - -
280.30.3400-51120 Vacation/Sick Leave - 3,291 - - - - - 280.30.3400-51500 Public Employee's Retirement 2,136 8,259 - - - - - 280.30.3400-51600 Worker's Compensation Insurance 115 291 - - - - - 280.30.3400-51700 Disability Insurance - 181 - - - - -
280.30.3400-51900 Group Health & Life Insurance 1,189 7,528 - - - - - 280.30.3400-51907 OPEB COST ALLOCATION 2,561 1,896 - - - - - 280.30.3400-51930 Medicare/Employer Portion 72 617 - - (1,735) - - 280.30.3400-54100 Special Departmental Expenses - 85,221 - - - - - 280.30.3400-54500 Contracted Services 328,323 215,676 203,237 331,174 125,877 331,174 331,174 Total Expenditure 30.3400 344,754 360,152 203,237 331,174 124,142 331,174 331,174 Expenditure:
280.70.7300-51100 Salaries 213 48 - - 69,734 - -
280.70.7300-51300 Overtime - - - - 1,398 - -
280.70.7300-51500 Public Employees Retirement (PERS 54 11 - - 1,711 - - 280.70.7300-51504 Deferred Compensation - - - - 35 - -
280.70.7300-51600 Workers Compensation 2 0 - - - - -
280.70.7300-51700 Disability Insurance - 1 - - 64 - -
280.70.7300-51900 Group Health & Life Ins 2 13 - - 456 - - 280.70.7300-51930 Medicare/Employer Porti 3 1 - - 130 - - 280.70.7300-54500 Contracted Services 162,639 1,374,179 574,894 - 106,148 258,590 258,590 280.70.7300-56205 Permits - Fees - Licenses - 150 - - - - - Total Expenditures 70.7xxx 162,914 1,374,403 574,894 - 179,676 258,590 258,590 280.80.8220-51907 OPEB Cost Allocation 1,754 - - - - - - Total Expenditures 80.8220 1,754 - - - - - -
Fund: 280 Total Expenditure: 509,421 1,734,555 778,131 331,174 303,818 589,764 589,764 Grand Total Revenues: 866,874 1,579,782 649,205 589,071 567,623 611,687 611,687 Grand Total Expenditures: 509,421 1,734,555 778,131 331,174 303,818 589,764 589,764 Grand Total Surplus / (Deficit) 357,452 (154,773) (128,926) 257,897 263,804 21,923 21,923 Fund Balances (Deficits) - Beginning of Year (359,215) (1,763) (156,536) (285,462) (285,462) (21,658) 265 Fund Balances (Deficits) - End of Year (1,763) (156,536) (285,462) (27,565) (21,658) 265 22,188 Fund:282 Home Program
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
282.00.0000-43100 Interest Income 74,560 63,384 101,560 - 161,682 105,800 100,500 282.00.0000-43116 Investment Fair Value Gain (Loss) - 15,090 30,165 - 24,356 - - 282.00.0000-43150 Principal Income 207,957 13,218 28,463 9,000 88,894 - - 282.00.0000-47100 Sales Of Property Or Principal - - - - (6) - - 282.00.0000-47200 Miscellaneous Revenue - - (6) - - - - Fund: 282 Total Revenue: 282,518 91,693 160,181 9,000 274,927 105,800 100,500 Expenditure:
282.30.3500-56993 Misc. Expense 193 - - - - - -
Total Expenditure 30.3500 193 - - - - - -
Fund: 282 Total Expenditure: 193 - - - - - -
Grand Total Revenues: 282,518 91,693 160,181 9,000 274,927 105,800 100,500 Grand Total Expenditures: 193 - - - - - -
Grand Total Surplus / (Deficit) 282,325 91,693 160,181 9,000 274,927 105,800 100,500 Fund Balances (Deficits) - Beginning of Year 2,296,974 2,579,299 2,670,992 2,831,173 2,831,173 3,106,100 3,211,900 Fund Balances (Deficits) - End of Year 2,579,299 2,670,992 2,831,173 2,840,173 3,106,100 3,211,900 3,312,400 Fund:283 CalHome
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
283.00.0000-43100 Interest Income 66,103 - - - - - -
283.00.0000-43150 Principal Income 204,810 1,200 1,096 - - - - Fund: 283 Total Revenue: 270,913 1,200 1,096 - - - -
Expenditure:

Grand Total Revenues: 270,913 1,200 1,096 - - - -
Grand Total Surplus / (Deficit) 270,913 1,200 1,096 - - - - Fund Balances (Deficits) - Beginning of Year 432,390 703,303 704,503 705,599 705,599 705,599 705,599 Fund Balances (Deficits) - End of Year 703,303 704,503 705,599 705,599 705,599 705,599 705,599 Fund:290/291 Housing Assistance Program (Section 8)
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
290.00.0000-43100 Interest Income 574,177 53,736 47,102 17,110 58,094 48,300 45,900 290.00.0000-43116 Investment Fair Value Gain (Loss) - (3,427) 17,270 - 9,908 - - 290.00.0000-43150 Principal Income 6,625 7,794 7,165 - 9,963 - - 291.00.0000-43100 Interest Income 451 446 500 - 500 500 500 291.00.0000-44800 Federal Grants 5,438,101 5,503,962 6,092,807 5,500,000 4,796,332 5,532,431 5,532,431 291.00.0000-44801 Federal Grant (Front Load) 180,800 18,700 209,400 - 1,682,994 - - 291.00.0000-44850 Federal Grant (Admin Port-In) 551,369 650,175 678,033 551,369 505,847 607,410 607,410 291.00.0000-45152 COVID-19 (Section 8) 84,990 - - - - - - 291.00.0000-47200 Miscellaneous Revenue 8,930 515 - - - - - 291.00.0000-47930 HAP Repayment-Fraud Rec 16,695 15,067 1,972 8,000 4,596 9,688 9,688 291.00.0000-47935 HAP Repayment-Fraud Rec (Admin) 16,695 15,067 1,972 7,000 4,188 9,563 9,563 291.00.0000-47940 HAP Portability-In Reve - - 11,588 13,000 23,335 8,505 8,505 291.00.0000-47941 HAP Portability-In Reve (Admin) 1,012 1,907 2,492 1,000 2,814 1,964 1,964 Fund: 209 & 291 Total Revenue: 6,879,845 6,263,943 7,070,301 6,097,479 7,098,572 6,218,362 6,215,962 Expenditure:
291.20.2000-51100 Salaries 24,131 36,705 49,623 - 54,866 - - 291.20.2000-51500 Public Employee's Retirement 5,969 8,739 11,155 - 11,873 - - 291.20.2000-51504 Deferred Compensation - 302 496 - 445 - - 291.20.2000-51600 Worker's Compensation Insurance 278 287 505 - 505 - - 291.20.2000-51700 Disability Insurance 211 304 433 - 400 - - 291.20.2000-51900 Group Health & Life Insurance 142 123 174 - 4,956 - - 291.20.2000-51930 Medicare/Employer Portion 350 546 719 - 796 - - Total Expenditures 20.2000 31,080 47,008 63,106 - 73,841 - - 291.30.3030-51100 Salaries 590 - - - 321 - -
291.30.3030-51500 Public Employee's Retirement 150 - - - 73 - - 291.30.3030-51504 Deferred Compensation - - - - 3 - -
291.30.3030-51600 Workers Compensation 7 - - - - - -
291.30.3030-51700 Disability Insurance 5 - - - - - -
291.30.3030-51900 Group Health & Life Insurance 170 - - - 1 - - 291.30.3030-51930 Medicare/Employer Portion 9 - - - 5 - - Total Expenditures 30.3030 929 - - - 402 - -
Fund:290/291 Housing Assistance Program (Section 8)
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Expenditure:
291.30.3090-51100 Salaries 336,933 313,818 234,415 333,200 246,754 340,460 359,874 291.30.3090-51120 Vacation/Sick Leave 3,438 11,820 369 1,596 369 1,187 1,246 291.30.3090-51500 Public Employee's Retirement 80,425 76,071 52,787 75,287 52,576 78,120 84,390 291.30.3090-51504 Deferred Compensation 1,500 2,132 1,713 3,332 1,779 3,405 3,599 291.30.3090-51600 Worker's Compensation Insurance 3,727 2,457 2,383 3,894 2,383 4,276 5,003 291.30.3090-51700 Disability Insurance 3,089 3,019 2,274 3,229 2,314 3,436 3,607 291.30.3090-51900 Group Health & Life Insurance 95,904 83,639 78,664 115,725 83,603 127,025 140,363 291.30.3090-51905 Bilingual Pay 2,100 2,513 1,850 2,400 1,800 2,400 2,652 291.30.3090-51907 OPEB COST ALLOCATION 25,494 13,373 12,237 16,072 16,072 13,575 11,451 291.30.3090-51930 Medicare/Employer Portion 4,755 5,126 3,430 4,831 3,609 4,937 5,218 291.30.3090-52200 Departmental Supplies 2,753 2,676 2,940 3,000 2,750 3,000 3,000 291.30.3090-52205 Office Supplies 203 - - - - - -
291.30.3090-52600 Membership and Dues 450 633 541 1,800 541 1,800 1,800 291.30.3090-52700 Books and Periodicals 1,136 1,136 897 1,500 897 1,500 1,500 291.30.3090-53200 Mileage Reimbursement - - 54 200 - 200 200 291.30.3090-54101 Special Departmental Expenses 5,834 2,339 387 - 54 - - 291.30.3090-54102 Special Departmental Expenses - - 11,588 - 23,335 - - 291.30.3090-54105 Housing Assistance Payments (HAP 5,457,094 5,535,630 6,189,619 5,500,000 6,474,740 5,500,000 5,500,000 291.30.3090-54500 Contracted Services 17,912 43,539 12,405 21,200 14,438 21,200 21,200 291.30.3090-54530 Credit Card Service Charges 635 34 - - - - - 291.30.3090-54900 Professional Development - 100 2,368 6,000 250 6,000 6,000 291.30.3090-56992 Bank Service Charges 15 721 311 - 299 - - 291.30.3090-57300 Furniture and Equipment - - - 10,000 1,944 10,000 10,000 291.30.3090-57900 Replacement Account - - - - - 1,421 - Total Expenditures 30.3090 6,043,398 6,100,776 6,611,231 6,103,266 6,930,508 6,123,942 6,161,104 Fund: 291 Total Expenditure: 6,075,407 6,147,784 6,674,338 6,103,266 7,004,751 6,123,942 6,161,104 Grand Total Revenues: 6,879,845 6,263,943 7,070,301 6,097,479 7,098,572 6,218,362 6,215,962 Grand Total Expenditures: 6,075,407 6,147,784 6,674,338 6,103,266 7,004,751 6,123,942 6,161,104 Grand Total Surplus / (Deficit) 804,438 116,159 395,963 (5,787) 93,821 94,420 54,858 Fund Balances (Deficits) - Beginning of Year 2,339,217 3,143,654 3,259,814 3,655,777 3,655,777 3,749,598 3,844,018 Fund Balances (Deficits) - End of Year 3,143,654 3,259,814 3,655,777 3,649,990 3,749,598 3,844,018 3,898,876 Fund:300 Debt Service Group
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:

Expenditure:
300.98.9800-56900 Transfer Out 86 - - - - - -
Total Expenditures 9800 86 - - - - - -
Fund: 450 Total Expenditure: 86 - - - - - -
Grand Total Expenditures: 86 - - - - - -
Grand Total Surplus / (Deficit) (86) - - - - - -
Fund Balances (Deficits) - Beginning of Year 86 - - - - - - Fund:305 2018 Series A Cert of Part
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
305.00.0000-43100 Interest Income 8,290 265,256 257,233 - 240,668 245,900 238,900 305.00.0000-47200 Miscellaneous Revenues 23 - - - - - - 305.00.0000-47900 Transfer In 832,169 836,169 836,669 836,669 836,669 835,669 833,919 Fund: 305 Total Revenue: 840,482 1,101,424 1,093,902 836,669 1,077,337 1,081,569 1,072,819 Expenditure:
305.20.2000-56210 Management-Administrative Fees - - 2,500 - 2,500 - - Total Expenditures 20.2000 - - 2,500 - 2,500 - -
Expenditure:
305.20.2010-56980 Principal Payment 275,000 290,000 300,000 320,000 320,000 335,000 350,000 305.20.2010-56990 Interest Expenses 557,169 546,169 531,669 516,669 516,669 550,669 483,919 Total Expenditures 20.2010 832,169 836,169 831,669 836,669 836,669 885,669 833,919 305.40.4010-54500 Contracted Services - - - - - - -
Total Expenditures 40.4010 - - - - - - -
305.70.7300-51100 Salaries 11,514 4,089 185 - - - -
305.70.7300-51300 Overtime 500 2,744 - - - - -
305.70.7300-51500 Public Employee Retirement (PERS) 2,861 1,014 42 - - - - 305.70.7300-51504 Deferred Compensation 6 43 2 - - - -
305.70.7300-51600 Workers Compensation 132 32 2 - - - - 305.70.7300-51700 Disability Insurance 71 49 1 - - - -
305.70.7300-51900 Group Health & Life Ins 392 416 34 - - - - 305.70.7300-51930 Medicare/Employer Portions 171 102 3 - - - - 305.70.7300-52100 Postage 10 - - - - - -
305.70.7300-54500 Contracted Services 2,315,190 7,546,057 222,991 3,836,517 5,000,000 - - 305.70.7300-54521 Design Services 9,159 - - - - - -
305.70.7300-56205 Permits- Fees - Licenses 150 - - - - - - Total Expenditures 70.7300 2,340,156 7,554,547 223,260 3,836,517 5,000,000 - - Fund: 305 Total Expenditure: 3,172,325 8,390,716 1,057,429 4,673,186 5,839,169 885,669 833,919 Grand Total Revenues: 840,482 1,101,424 1,093,902 836,669 1,077,337 1,081,569 1,072,819 Grand Total Expenditures: 3,172,325 8,390,716 1,057,429 4,673,186 5,839,169 885,669 833,919 Grand Total Surplus / (Deficit) (2,331,842) (7,289,291) 36,473 (3,836,517) (4,761,832) 195,900 238,900 Fund Balances (Deficits) - Beginning of Year 14,708,634 12,376,792 5,087,500 5,123,973 5,123,973 362,141 558,041 Fund Balances (Deficits) - End of Year 12,376,792 5,087,500 5,123,973 1,287,456 362,141 558,041 796,941 Fund:400 Capital Improvement
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
400.00.0000-47900 Transfer In 11,577,135 2,290,695 7,425,469 - 6,446,000 3,000,000 3,000,000 Fund: 400 Total Revenue: 11,577,135 2,290,695 7,425,469 - 6,446,000 3,000,000 3,000,000 Expenditure:
400.70.7300-51100 Salaries - 11,677 - - - - -
400.70.7300-51500 Public Employees Retirement (PERS - 2,738 - - - - - 400.70.7300-51504 Deferred Compensation - 119 - - - - - 400.70.7300-51600 Workers Compensation - 91 - - - - -
400.70.7300-51700 Disability Insurance - 101 - - - - -
400.70.7300-51900 Group Health & Life Ins - 183 - - - - - 400.70.7300-51930 Medicare/Employer Portion - 169 - - - - - 400.70.7300-54500 Contracted Services 81,464 389,425 1,001,349 4,722,647 941,216 - - 400.70.7300-54521 Design Services - - - - 106,846 - -
400.70.7300-56205 Permits - Fees - Licenses - - - - 150 - - 400.70.7300-57100 Permits - Fees - Licenses - 47,939 - - - - - Total Expenditures 70.7300-STREETS 81,464 452,442 1,001,349 4,722,647 1,048,212 - - 400.70.7310-54500 Contracted Services - 85,270 1,509,229 - 16,290 - - 400.70.7310-54680 Contracted Services-Retention - - - - 537,291 - - Total Expenditures 70.7310-PARKS - 85,270 1,509,229 - 553,581 - - 400.70.7320-54400 Professional Services 137,539 119,209 - - - - - Total Expenditures 70.7320-ADMIN/FACILITIES 137,539 119,209 - - - - - 400.80.7310-54500 Contracted Services - - 39 - - - -
Total Expenditures 7340-WATER - - 39 - - - -
Fund 400 Total Expenditures: 219,002 656,921 2,510,616 4,722,647 1,601,793 - - Grand Total Revenues: 11,577,135 2,290,695 7,425,469 - 6,446,000 3,000,000 3,000,000 Grand Total Expenditures: 219,002 656,921 2,510,616 4,722,647 1,601,793 - - Grand Total Surplus / (Deficit) 11,358,133 1,633,774 4,914,853 (4,722,647) 4,844,207 3,000,000 3,000,000 Fund Balances (Deficits) - Beginning of Year 320,390 11,678,523 13,312,297 18,227,150 18,227,150 23,071,357 26,071,357 Fund Balances (Deficits) - End of Year 11,678,523 13,312,297 18,227,150 13,504,503 23,071,357 26,071,357 29,071,357 Fund:450 Financial System Replacement
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
450.00.0000-47900 Transfer In - 87,913 - - - - -
Fund: 450 Total Revenue: - 87,913 - - - - -
Expenditure:

Grand Total Revenues: - 87,913 - - - - -
Grand Total Surplus / (Deficit) - 87,913 - - - - -
Fund Balances (Deficits) - Beginning of Year (87,913) (87,913) - - - - - Fund Balances (Deficits) - End of Year (87,913) - - - - - - Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
550.00.0000-43100 Interest Income 441,086 326,892 532,578 223,820 342,402 766,300 731,200 550.00.0000-43116 Investment Fair Value Gain (Loss) - (52,760) 168,205 - 110,529 - - 550.00.0000-43250 Water Right Lease 307,800 - 85,000 - 28,420 - - 550.00.0000-44800 Federal Grants - - 28,420 - 160,182 - - 550.00.0000-45000 State Grants 152,671 - 42,515 - 13,040 - - 550.00.0000-45112 Misc. Local Grants - 2,518,595 2,112,479 - - - - 550.00.0000-47120 Gain on asset disposal - - - - 16,500 - - 550.00.0000-47200 Miscellaneous Revenue 23,489 4,629 (2,596) 4,000 5,386 6,633 6,831 550.00.0000-47300 Damages To City Property - - 1,500 - 2,869,698 - - 550.00.0000-47610 Cost Reimbursements - - - - 219,113 - - 550.00.0000-47950 Contributed Capital - 56,438 - - 35,519 - - 550.00.0000-49100 Metered Water Sales 9,344,999 9,344,734 10,387,118 10,300,000 8,366,384 11,805,312 12,100,445 550.00.0000-49150 Water Sales-Power Charge 1,443,001 1,398,998 1,415,004 1,494,000 2,263,757 1,611,598 1,659,945 550.00.0000-49300 Turn On Charges 15,398 234,993 236,837 182,160 186,430 255,230 261,610 550.00.0000-49400 Inspection Fees 4,950 3,938 2,906 - 5,005 - - 550.00.0000-49500 Water Process Application 8,017 8,033 9,976 11,500 14,151 16,362 16,665 550.00.0000-49700 Service Connection Fees 2,541 753 2,146 1,270 1,600 1,640 1,681 550.00.0000-49800 Meter Removal / Installation 30,205 (6,692) 14,058 9,000 25,554 28,880 29,600 550.00.0000-49802 Gain on Bond Defeasance 683,028 - - - - - - Fund: 550 Total Revenue: 12,457,186 13,838,551 15,036,147 12,225,750 14,663,672 14,491,955 14,807,977 Expenditure:
550.11.1110-51100 Salaries 62,055 67,093 85,109 115,058 86,753 136,993 131,808 550.11.1110-51120 Vacation/Sick Leave 11,563 7,403 6,247 1,462 4,981 4,230 4,442 550.11.1110-51500 Public Employee's Retirement 13,293 13,460 16,837 25,997 14,145 31,434 30,909 550.11.1110-51504 Deferred Compensation - 522 6,609 1,151 5,105 8,301 8,514 550.11.1110-51600 Worker's Compensation Insurance 695 525 865 1,345 - 1,721 1,832 550.11.1110-51700 Disability Insurance 524 521 599 832 2,856 1,293 1,357 550.11.1110-51900 Group Health & Life Insurance 828 1,118 1,269 1,908 11,878 371 410 550.11.1110-51901 Cash Back Incentive Pay 2,631 2,149 2,954 3,581 19,441 6,666 6,666 550.11.1110-51903 Auto Allowance 1,638 1,500 2,423 3,000 4,562 3,480 3,845 550.11.1110-51904 Technology Stipend 221 450 559 720 3,077 900 995 550.11.1110-51906 Post Employment Health Plan 501 621 833 1,173 2,099 1,444 1,596 550.11.1110-51907 OPEB Cost Allocation 5,089 2,310 2,114 5,550 6,415 5,462 4,194 550.11.1110-51930 Medicare/Employer Portion 1,111 1,199 1,408 1,668 1,574 1,986 1,911 550.11.1110-54500 Contracted Services - - 26,033 - 248,151 - - Total Expenditures 11.1110 100,147 98,873 153,859 163,445 411,036 204,282 198,481 550.12.1200-51100 Salaries 12,920 11,909 20,792 21,842 18,179 24,378 26,365 550.12.1200-51120 Vacation/Sick Leave 148 6,640 754 - 1,290 251 264 550.12.1200-51300 Overtime - - 51 - 570 - -
550.12.1200-51500 Public Employee's Retirement 3,829 3,371 4,503 4,935 4,175 5,594 6,182 550.12.1200-51504 Deferred Compensation - 155 240 218 352 244 264 550.12.1200-51600 Worker's Compensation Insurance 149 93 211 255 5,796 306 367 550.12.1200-51700 Disability Insurance 124 100 182 202 5,458 224 235 550.12.1200-51900 Group Health & Life Insurance 2,013 1,279 4,550 5,167 4,001 5,500 6,078 Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 550.12.1200-51903 Auto Allowance 480 340 420 480 360 480 480 550.12.1200-51904 Technology Stipend 180 128 - - 287 - - 550.12.1200-51905 Bilingual Pay - - 10 - 14,111 - -
550.12.1200-51906 Post Employment Health Plan 129 110 - - 5,594 - - 550.12.1200-51907 OPEB Cost Allocation 1,009 538 492 1,054 1,286 972 839 550.12.1200-51930 Medicare/Employer Portion 198 283 320 317 274 353 382 Total Expenditures 12.1200 21,178 24,947 32,525 34,470 61,732 38,302 41,456 Expenditure:
550.20.2000-51100 Salaries 241,003 196,508 295,852 334,329 282,067 361,246 380,048 550.20.2000-51120 Vacation/Sick Leave 9,090 6,262 12,313 9,849 7,574 10,670 11,461 550.20.2000-51200 Hourly Salaries 23,129 22,546 - - 211 - - 550.20.2000-51300 Overtime - - 6 - 41 - -
550.20.2000-51500 Public Employee's Retirement 57,636 47,365 66,437 75,542 64,826 82,890 89,121 550.20.2000-51501 PT Retirement 828 848 - - 120 - -
550.20.2000-51504 Deferred Compensation 1,063 1,920 2,831 3,343 2,749 3,612 3,800 550.20.2000-51600 Worker's Compensation Insurance 2,686 1,715 3,008 3,908 - 4,537 5,284 550.20.2000-51700 Disability Insurance 2,304 1,835 2,759 3,136 47,346 3,532 3,894 550.20.2000-51800 Unemployment Insurance 428 - 7,293 - - - - 550.20.2000-51900 Group Health & Life Insurance 53,296 30,345 55,035 56,409 85,565 98,278 108,597 550.20.2000-51901 Cash Back Incentive Pay 14,324 14,324 15,071 18,145 8,654 3,581 3,581 550.20.2000-51903 Auto Allowance 480 480 820 960 480 960 1,061 550.20.2000-51904 Technology Stipend 180 180 308 360 180 360 398 550.20.2000-51905 Bilingual Pay 1,339 1,577 1,544 1,350 1,305 1,440 1,591 550.20.2000-51906 Post Employment Health Plan 138 177 186 378 52,661 239 264 550.20.2000-51907 OPEB 19,366 8,463 7,744 16,126 18,076 14,404 12,093 550.20.2000-51930 Medicare/Employer Portion 4,062 3,744 4,717 4,848 4,351 5,238 5,511 Total Expenditures 20.2000 431,351 338,289 475,924 528,683 576,206 590,986 626,703 550.40.4000-54500 Contracted Services - 3,310 - - 91,905 - - 550.40.4000-57404 Dept/Amort Expense 411,130 433,571 476,147 - 357,127 - - Total Expenditures 40.4000 411,130 436,881 476,147 - 449,033 - - 550.40.4010-54500 Dept/Amort Expense 348 - - - - - -
Total Expenditures 40.4010 348 - - - - - -
550.40.4900-51100 Salaries 404,448 437,242 494,424 703,810 395,307 784,212 812,269 550.40.4900-51120 Vacation/Sick Leave (2,041) 34,997 96,303 47,422 14,659 20,000 21,000 550.40.4900-51200 Hourly Salaries (1,364) (826) - - - - - 550.40.4900-51300 Overtime 2,386 980 308 - 485 - -
550.40.4900-51500 Public Employee's Retirement 92,999 106,076 110,879 159,026 92,605 179,941 190,476 550.40.4900-51504 Deferred Compensation 2,024 3,137 2,561 7,038 2,775 7,842 8,123 550.40.4900-51505 Roth Contribution - - - - 119 - -
550.40.4900-51600 Worker's Compensation Insurance 4,473 3,423 5,027 8,226 - 9,850 11,293 550.40.4900-51700 Disability Insurance 3,545 3,370 4,564 7,139 93,797 7,566 7,945 550.40.4900-51900 Group Health & Life Insurance 36,286 44,116 68,036 114,080 175,305 125,132 138,271 550.40.4900-51901 Cash Back Incentive Pay 25,067 23,873 15,309 15,040 23,182 15,040 15,040 550.40.4900-51903 Auto Allowance 240 720 4,400 4,320 6,851 4,320 4,774 550.40.4900-51904 Technology Stipend 90 270 1,650 1,620 1,395 1,620 1,790 550.40.4900-51905 Bilingual Pay 1,169 1,258 1,831 1,530 1,215 1,530 1,691 Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 550.40.4900-51906 Post Employment Health Plan 95 285 849 1,749 1,008 966 1,067 550.40.4900-51907 OPEB 45,646 27,121 24,817 33,947 33,974 31,268 25,846 550.40.4900-51908 Certification compensation - - 88 - - - - 550.40.4900-51930 Medicare/Employer Portion 6,387 7,299 7,621 10,205 6,100 11,371 11,778 550.40.4900-52200 Departmental Supplies - 1,000 - 1,000 3,680 1,000 1,000 550.40.4900-52400 Print, Duplicate & Photocopy 650 844 2,109 2,000 1,682 2,000 2,000 550.40.4900-52600 Membership and Dues 6,544 6,362 6,428 27,500 7,275 27,500 27,500 550.40.4900-52700 Books and Periodicals - - - 1,500 644 1,500 1,500 550.40.4900-52805 Software License 7,400 4,000 6,627 10,000 4,029 10,000 10,000 550.40.4900-53200 Mileage Reimbursement - - - 350 119,037 350 350 550.40.4900-53300 Equipment Repairs and Maintenance - - - 1,500 - 1,500 1,500 550.40.4900-53610 Cost Reimbursements 116,902 116,902 116,902 120,000 847 120,000 120,000 550.40.4900-54100 Special Departmental Expenses 982 (5,800) (7,268) 6,500 (455,962) 6,500 6,500 550.40.4900-54400 Professional Services 111,982 54,623 172,956 115,000 10,050 115,000 115,000 550.40.4900-54500 Contracted Services 210,003 161,851 62,810 180,000 55,948 180,000 180,000 550.40.4900-54625 Engineering (3,163) - - - 38,813 - -
550.40.4900-54700 Insurance & Surety Bonds 107,774 110,274 129,866 274,000 250,057 200,500 200,500 550.40.4900-54800 Conventions and Meetings 3,230 563 1,900 6,500 4,095 6,500 6,500 550.40.4900-56910 Legal Service - - 8,886 - 21,468 - -
550.40.4900-56990 Interest Expense 1,104,987 461,604 399,134 384,450 128,150 315,425 242,825 550.40.4900-56993 Misc. Expenses - - 242,074 - - - -
550.40.4900-57404 Depreciation/Amortization Expense 336,987 367,622 367,622 400,000 275,809 400,000 400,000 550.40.4900-57800 Contra Capital - - - - 204,763 - -
550.40.4900-58500 Bad Debt 15,246 12,168 25,579 - 18,570 - - Total Expenditures 40.4900 2,640,974 1,985,354 2,374,290 2,645,452 1,537,731 2,588,434 2,566,536 550.40.4910-51100 Salaries - - - - - 467,424 488,071
550.40.4910-51300 Overtime - - - - - 40,000 40,000
550.40.4910-51500 Public Employee's Retirement - - - - - 107,253 114,452 550.40.4910-51504 Deferred Compensation - - - - - 4,674 4,881 550.40.4910-51600 Worker's Compensation Insurance - - - - - 5,871 6,785 550.40.4910-51700 Disability Insurance - - - - - 4,335 4,552 550.40.4910-51900 Group Health & Life Insurance - - - - - 107,447 118,729 550.40.4910-51901 Cash Back Incentive Pay - - - - - 14,324 14,324 550.40.4910-51905 Bilingual Pay - - - - - 600 663
550.40.4910-51907 OPEB - - - - - 18,637 15,530
550.40.4910-51930 Medicare/Employer Portion - - - - - 6,778 7,077 550.40.4910-52210 Supplies/Chemicals - - - - - 1,625,000 1,625,000 550.40.4910-53315 Plant Maintenance and Repair - - - - - 240,000 240,000 550.40.4910-53400 Building and Grounds Maintenance - - - - - 8,000 8,000 550.40.4910-54100 Special Departmental Expenses - - - - - 30,005 30,005 550.40.4910-54200 Utilities - - - - - 270,000 270,000
550.40.4910-54250 Purchased Water - - - - - 1,850,000 1,850,000 550.40.4910-54500 Contracted Services - - - - - 220,000 250,000 550.40.4910-56205 Permits - Fees - Licenses - - - - - 13,000 13,000 Total Expenditures 40.4910 - - - - - 5,033,349 5,101,069 Expenditure:

Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 550.40.4920-51100 Salaries 761,425 830,521 994,634 1,361,247 890,149 1,083,547 1,122,744 550.40.4920-51120 Vacation/Sick Leave 25,909 54,935 37,218 34,818 141,477 38,861 40,804 550.40.4920-51200 Hourly Salaries 20,608 58 - 32,130 107,512 36,375 39,339 550.40.4920-51300 Overtime 100,252 159,308 91,686 85,000 113,031 125,000 125,000 550.40.4920-51500 Public Employee's Retirement 175,738 196,635 217,637 307,575 195,604 248,625 263,282 550.40.4920-51501 Public Agency Retirement 706 - - 1,205 14,965 1,364 1,475 550.40.4920-51504 Deferred Compensation 4,078 5,046 6,466 13,612 6,507 10,835 11,227 550.40.4920-51600 Worker's Compensation Insurance 8,258 6,502 10,112 15,910 535,068 13,610 15,609 550.40.4920-51700 Disability Insurance 6,446 8,035 8,389 10,723 8,293 11,241 11,803 550.40.4920-51800 Unemployment Insurance 450 - 135 - - - - 550.40.4920-51900 Group Health & Life Insurance 166,299 166,810 176,918 372,435 308,198 355,116 392,403 550.40.4920-51901 Cash Back Incentive Pay 15,756 17,666 22,531 16,473 17,322 2,149 2,149 550.40.4920-51905 Bilingual Pay 1,426 1,821 1,360 1,440 1,906 3,720 4,111 550.40.4920-51907 OPEB 53,061 36,077 33,012 65,657 80,276 43,204 35,725 550.40.4920-51908 Certification Compensation - - 6,038 - 4,796 - - 550.40.4920-51930 Medicare/Employer Portion 12,858 16,509 16,696 19,738 16,731 15,711 16,280 550.40.4920-52100 Postage - - - 200 - 200 200
550.40.4920-52200 Departmental Supplies 112 917 367 1,000 272 1,000 1,000 550.40.4920-52210 Supplies/Chemicals 88,745 109,178 108,154 640,000 52,109 - - 550.40.4920-52250 Uniforms 5,147 8,564 8,045 5,500 19,872 5,500 5,500 550.40.4920-52600 Membership and Dues - 1,209 555 13,000 1,357 13,000 13,000 550.40.4920-52700 Books and Periodicals - - - 1,000 1,005 1,000 1,000 550.40.4920-53100 Automobile Supplies & Repair 3,713 9,695 19,892 25,000 15,569 25,000 25,000 550.40.4920-53150 Fuel 42,632 48,863 49,710 48,000 40,300 48,000 48,000 550.40.4920-53300 Equipment Repairs and Maintenance 18,832 20,031 26,308 32,000 32,719 47,000 47,000 550.40.4920-53305 Water Meter Maint and Repair 29,120 9,814 123,693 50,000 26,616 50,000 50,000 550.40.4920-53308 Water Valves Maint and Repair - 10,336 - 30,000 563 30,000 30,000 550.40.4920-53310 Fire Hydrant Maint and Repair 27,889 25,247 29,247 30,000 482,746 55,000 55,000 550.40.4920-53315 Plant Maintenance and Repair 46,625 68,698 100,539 230,000 57,378 - - 550.40.4920-53400 Building and Grounds Maintenance 9,479 988 - 8,000 - - - 550.40.4920-53500 Small Tools and Equipment's 15,145 18,636 31,444 30,000 30,554 30,000 30,000 550.40.4920-54100 Special Departmental Expenses 169,908 132,289 251,376 303,005 211,949 290,000 290,000 550.40.4920-54200 Utilities 483,659 436,968 444,812 270,000 286,505 - - 550.40.4920-54250 Purchased Water 1,765,444 1,636,888 1,639,722 1,850,000 1,096,331 - - 550.40.4920-54400 Professional Services 818 - 2,956 - 25,989 - - 550.40.4920-54500 Contracted Services 181,735 279,587 295,579 421,000 410,350 375,000 375,000 550.40.4920-54605 Asphalt Maintenance 14,320 23,466 17,163 20,000 5,739 20,000 20,000 550.40.4920-54800 Conventions and Meetings 1,048 1,148 3,286 2,500 - 2,500 2,500 550.40.4920-54930 Safety Programs & Materials 7,021 5,751 9,567 12,100 9,458 14,900 14,900 550.40.4920-56205 Permits - Fees - Licenses 40,210 97,409 94,272 107,790 122,472 127,790 127,790 550.40.4920-56910 Legal Service - 1,058 28,539 15,000 2,997 15,000 15,000 550.40.4920-56975 Grant Expense 148,032 - 28,420 - - - - 550.40.4920-57300 Furniture and Equipment 310,992 397,043 506,283 100,000 13,474 100,000 100,000 550.40.4920-57404 Depr/Amort Expense 24,855 336,980 138,599 - 163,877 - - 550.40.4920-57800 Contra Capital (392,390) (672,836) (618,730) - (104,473) - - 550.40.4920-57900 Replacement Account - 492,778 464,039 Total Expenditures 40.4920 4,396,360 4,507,853 4,962,632 6,583,058 5,447,566 3,733,026 3,796,880 Expenditure:

Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 550.40.4930-51100 Salaries 13,653 14,123 13,857 15,126 12,276 15,732 16,204 550.40.4930-51120 Vacation/Sick Leave Accrual Pay-Ou 499 356 126 183 383 164 172 550.40.4930-51300 Overtime 63 - 85 - 163 - -
550.40.4930-51500 Public Employees Retirement 3,203 3,470 3,124 3,418 2,704 3,610 3,800 550.40.4930-51504 Deferred Compensation 92 111 137 151 119 157 162 550.40.4930-51600 Workers Compensation 150 111 141 177 4,273 198 225 550.40.4930-51700 Disability Insurance 123 136 137 146 389 160 168 550.40.4930-51900 Group Health & Life Ins 3,307 3,400 3,970 4,484 7,759 4,996 5,520 550.40.4930-51905 Bilingual Pay 120 120 125 120 90 120 133 550.40.4930-51907 OPEB 1,045 557 510 730 2,266 627 516
550.40.4930-51930 Medicare/Employer Porti 197 228 206 219 173 228 235 550.40.4930-52100 Postage 25,000 25,000 42,821 25,000 39,676 25,000 25,000 550.40.4930-52200 Departmental Supplies 3,680 15,080 10,398 15,000 - 15,000 15,000 550.40.4930-52400 Print Duplicate & Photocopying - 1,250 - - 1,842 - - 550.40.4930-54100 Special Departmental Expenses - 1,000 - 5,000 317 5,000 5,000 550.40.4930-54500 Contracted Services 17,079 25,110 18,634 40,000 52,076 40,000 40,000 550.40.4930-54530 Credit Card Service Charges 50,043 53,622 61,248 53,000 54,875 53,000 53,000 550.40.4930-54930 Safety Programs & Materials - - - 500 - 500 500 550.40.4930-55320 Refund/Rtn Overpayment (398) - - 2,000 - 2,000 2,000 Total Expenditures 40.4930 117,857 143,674 155,519 165,254 179,380 166,491 167,634 550.60.6000-51700 Disability Insurance - - - - 24,829 - - 550.60.6000-51900 Group Health & Life Insurance - - - - 28,420 - - Total Expenditures 60.6000 - - - - 53,250 - -
550.70.7300-51300 Overtime - - 2,114 - 1,298 - -
550.70.7300-51500 Public Employees Retirement - - - - 10,112 - - 550.70.7300-51504 Deferred Compensation - - - - 1,860 - - 550.70.7300-51600 Workers Compensation - - - - 439,998 - - 550.70.7300-51700 Disability Insurance - - 13 - - - -
550.70.7300-51900 Group Health & Life Ins - - 345 - 49,691 - - 550.70.7300-51930 Medicare/Employer Porti - - 31 - - - - 550.70.7300-54500 Contracted Services 36,322 2,696,506 94,590 - 43,798 - - 550.70.7300-57404 Depr/Amort Expense - - - - 47,102 - - 550.70.7300-57800 Contra Capital 181,165 (3,312,420) (456,772) - 4,118 - - Total Expenditures 70.7300 217,487 (615,914) (359,680) - 597,978 - - 550.70.7340-51300 Overtime - 56,959 282,719 - 315 - -
550.70.7340-51500 Public Employees Retirement - - 77 - - - - 550.70.7340-51504 Deferred Compensation - 28 284 - 375 - - 550.70.7340-51700 Disability Insurance - 322 1,676 - 3,580 - - 550.70.7340-51900 Group Health & Life Ins - 7,398 38,262 - - - - 550.70.7340-51930 Medicare/Employer Porti - 826 4,099 - - - - 550.70.7340-54500 Contracted Services 4,011,864 5,046,838 2,729,097 7,698,000 2,578,059 3,763,000 550,000 550.70.7340-56205 Permits - Fees - Licenses 75 - 75 - 75 - - 550.70.7340-57404 Depr/Amort Expense - 25,856 48,785 - 35,974 - - 550.70.7340-57800 Contra Capital (4,058,730) (4,503,331) (2,696,609) - 90 - - Total Expenditures 70.7340 (46,791) 634,896 408,465 7,698,000 2,618,467 3,763,000 550,000 Expenditure:

Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 550.80.8230-51100 Salaries 8,493 9,101 9,122 9,422 7,548 9,799 10,093 550.80.8230-51120 Vacation/Sick Leave 247 135 493 - 293 317 333 550.80.8230-51500 Public Employee's Retirement 1,994 2,180 2,038 2,129 141,228 2,248 2,367 550.80.8230-51504 Deferred Compensation 51 82 90 94 12,376 98 101 550.80.8230-51600 Worker's Compensation Insurance 94 71 93 110 - 123 140 550.80.8230-51700 Disability Insurance 76 87 87 91 3,022 100 105 550.80.8230-51900 Group Health & Life Insurance 2,490 2,334 2,388 2,569 2,177 2,925 3,232 550.80.8230-51907 OPEB Cost Allocation 651 347 317 454 454 391 321 550.80.8230-51930 Medicare/Employer Portion 121 144 139 137 116 142 146 Total Expenditures 80.8230 14,216 14,481 14,768 15,006 167,214 16,143 16,838 550.90.9000-51500 Public Employee's Retirement (PERS 346,646 375,652 370,827 425,746 425,746 982,106 1,031,650 550.90.9000-51503 Pension Expense 1,016,239 (223,146) 131,560 - 8,886 - - 550.90.9000-51907 OPEB Cost Allocation (96,617) (260,123) 267,526 - 249,167 - - Total Expenditures 90.9000 1,266,268 (107,617) 769,913 425,746 683,799 982,106 1,031,650 Fund: 550 Total Expenditure: 9,570,525 7,461,718 9,464,361 18,259,114 12,783,394 17,116,120 14,097,246 Grand Total Revenues: 12,457,186 13,838,551 15,036,147 12,225,750 14,663,672 14,491,955 14,807,977 Grand Total Expenditures: 9,570,525 7,461,718 9,464,361 18,259,114 12,783,394 17,116,120 14,097,246 Grand Total Surplus / (Deficit) 2,886,660 6,376,833 5,571,787 (6,033,364) 1,880,278 (2,624,165) 710,731 Fund Balances (Deficits) - Beginning of Year 30,491,826 33,378,486 39,755,319 45,327,106 45,327,106 47,207,384 44,583,219 Fund Balances (Deficits) - End of Year 33,378,486 39,755,319 45,327,106 39,293,742 47,207,384 44,583,219 45,293,950 Fund:551 Water Enterprise
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
551.00.0000-43100 Interest Income (34,780) 43,730 83,388 35,520 121,290 121,000 114,900 551.00.0000-43116 Investment Fair Value Gain (Loss) - (7,433) 31,077 - 20,962 - - Fund: 551 Total Revenue: (34,780) 36,297 114,465 35,520 142,252 121,000 114,900 Expenditure:

Grand Total Revenues: (34,780) 36,297 114,465 35,520 142,252 121,000 114,900 Grand Total Surplus / (Deficit) (34,780) 36,297 114,465 35,520 142,252 121,000 114,900 Fund Balances (Deficits) - Beginning of Year 30,491,826 30,457,046 30,493,343 30,607,808 30,607,808 30,750,060 30,871,060 Fund Balances (Deficits) - End of Year 30,457,046 30,493,343 30,607,808 30,643,328 30,750,060 30,871,060 30,985,960 Fund:560 Pico Rivera Innovative Municipal Energy (PRIME) Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
560.00.0000-43100 Interest Income 13,478 136,884 426,627 - 497,576 514,000 512,700 560.00.0000-43150 Principal Income - - - - (4,840) - -
560.00.0000-45000 State Grants 323,931 246,661 - - 145,979 - - 560.00.0000-47200 Miscellaneous Revenue 4,951 112,230 385 - 169 - - 560.00.0000-47610 Cost Reimbursements - 1,110 - - 1,595 - - 560.00.0000-47750 Gen/Demand and Collections 17,342,761 23,141,613 28,150,577 29,333,461 20,479,418 28,599,255 28,816,610 560.00.0000-47751 PRIME Future 51,694 44,562 40,642 - 7,618,683 - - 560.00.0000-47752 Resource Adequacy Sale 631,152 706,494 - - - - - 560.00.0000-47757 Net Energy Metering (NEM) - - - - 9,561 - - 560.00.0000-49803 CPUC Bond Posting- PRIME - - 147,000 - - - - Fund: 560 Total Revenue: 18,367,968 24,389,553 28,765,231 29,333,461 28,748,142 29,113,255 29,329,310 Expenditure:
560.11.1110-51100 Salaries 211,951 174,790 240,105 309,419 200,835 396,159 415,740 560.11.1110-51120 Vacation/Sick Leave 16,436 5,129 8,757 13,099 23,691 12,968 13,873 560.11.1110-51200 Hourly Salaries - 13,923 2,352 11,054 10,531 11,607 12,187 560.11.1110-51300 Overtime - - - - 1,319 - -
560.11.1110-51500 Public Employee's Retirement 50,901 42,731 52,010 69,913 42,435 90,900 97,491 560.11.1110-51501 PT Retirement - 522 88 415 2,839 435 457 560.11.1110-51504 Deferred Compensation 875 1,084 6,975 3,094 5,432 10,893 11,354 560.11.1110-51505 Roth Contribution - - - - 7,708 - -
560.11.1110-51600 Worker's Compensation Insurance 2,381 1,477 2,444 3,616 716 4,976 5,780 560.11.1110-51700 Disability Insurance 1,955 1,645 2,069 2,649 2,123 3,749 4,074 560.11.1110-51900 Group Health & Life Insurance 24,157 32,171 37,822 55,474 23,963 64,916 71,744 560.11.1110-51901 Cash Back Incentive Pay 643 - 2,865 3,581 3,331 7,548 8,099 560.11.1110-51903 Auto Allowance 825 563 2,085 2,700 2,717 3,660 4,376 560.11.1110-51904 Technology Stipend 248 169 458 630 686 990 1,193 560.11.1110-51905 Bilingual Pay - - 2,475 240 1,536 2,010 2,221 560.11.1110-51906 Post Employment Health Plan 141 204 703 1,047 785 1,561 1,863 560.11.1110-51907 OPEB Cost Allocation 16,551 7,410 6,780 14,924 29,035 15,796 13,229 560.11.1110-51930 Medicare/Employer Portion 3,270 2,991 3,753 4,487 3,421 5,744 6,028 560.11.1110-54500 Contracted Services - - 26,033 - 9,215 - - Total Expenditure 11.1110 330,332 284,809 397,775 496,342 372,318 633,912 669,708 Expenditure:
560.12.1200-51100 Salaries - - - - - 12,189 13,182
560.12.1200-51500 Public Employee's Retirement - - - - - 2,797 3,091 560.12.1200-51504 Deferred Compensation - - - - - 122 132 560.12.1200-51600 Worker's Compensation Insurance - - - - - 153 183 560.12.1200-51700 Disability Insurance - - - - - 112 118 560.12.1200-51900 Group Health & Life Insurance - - - - - 2,750 3,039 560.12.1200-51903 Auto Allowance - - - - - 240 240
560.12.1200-51907 OPEB Cost Allocation - - - - - 486 419 560.12.1200-51930 Medicare/Employer Portion - - - - - 177 191 Total Expenditure 12.1200 - - - - - 19,026 20,596
Expenditure:
560.16.1600-51100 Salaries 820 - - - - - -
560.16.1600-51120 Vacation/Sick Leave Accrual Pay-Ou (3,477) (14,181) 25,228 - 25,228 - - 560.16.1600-51500 Public Employee's Retirement 262 - - - - - - 560.16.1600-51600 Worker's Compensation Insurance 9 - - - 75 - - 560.16.1600-51700 Disability Insurance 27 - - - - - -
560.16.1600-51900 Group Health & Life Insurance 217 - - - - - - 560.16.1600-51930 Medicare/Employer Portion 82 - - - - - - 560.16.1600-52100 Postage 8,540 4,912 13,099 14,277 7,704 14,277 14,277 560.16.1600-52200 Departmental Supplies - - 176 1,500 1,659 1,500 1,500 Fund:560 Pico Rivera Innovative Municipal Energy (PRIME) Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 560.16.1600-52205 Office Supplies 181 307 765 1,000 54 1,000 1,000 560.16.1600-52300 Advertising and Publications 5,721 7,252 14,617 18,400 5,416 18,400 18,400 560.16.1600-52400 Print, Duplicate, Photocopy 5,141 2,212 8,243 5,200 915 5,200 5,200 560.16.1600-52600 Membership and Dues 1,560 799 37,251 58,674 46,757 62,217 64,068 560.16.1600-52800 Software 490 343 199 - - - -
560.16.1600-53200 Mileage Reimbursement 74 144 141 250 146 500 500 560.16.1600-53500 Small Tools and Equipment - 214 342 1,500 - 1,500 1,500 560.16.1600-54300 Telephone 2,388 2,388 2,189 3,000 - 3,000 3,000 560.16.1600-54400 Professional Services - - - - 910 - - 560.16.1600-54410 Collection Agency Fee - - - - 119 - - 560.16.1600-54500 Contracted Services - - - - 317 - -
560.16.1600-54800 Convention and Meeting Expense 165 6,190 887 3,200 1,120 4,700 4,700 560.16.1600-54900 Professional Development 199 175 625 1,500 - 1,500 1,500 560.16.1600-56910 Legal Service 8,109 4,054 2,584 12,850 10,153 12,850 12,850 560.16.1600-56992 Bank Service Charges - - - 25,000 1,594 25,000 25,000 560.16.1600-57300 Furniture and Equipment - 4,554 - - - - - 560.16.1600-57900 Replacement Account - - - - - 6,484 801 Total Expenditure 16.1600 30,507 19,364 106,345 146,351 102,165 158,128 154,296 560.16.1635-54275 Purchased Power - PRIME 15,565,916 16,865,660 14,798,584 21,614,751 12,572,095 20,695,488 22,695,488 560.16.1635-54276 Net Energy Metering (NEM) Expense 12,054 35,328 49,832 22,000 7,041 22,000 22,000 560.16.1635-54277 Resource Adequacy Purchase 1,031,821 846,987 3,733,505 5,403,688 5,805,434 2,626,306 2,690,483 560.16.1635-54400 Professional Services 678,776 661,852 690,075 721,276 580,410 730,824 743,562 560.16.1635-56992 Bank Service Charges 985 1,670 - - - - - 560.16.1635-56975 Grant Expense 323,931 246,661 - - - - - 560.16.1635-58500 Bad Debt - - 1,639,822 - - - -
Total Expenditure 16.1635 17,613,482 18,658,158 20,911,818 27,761,715 18,964,981 24,074,618 26,151,533 560.16.1638-52300 Advertising & Publications 99 - - - - - - 560.16.1638-52305 Marketing - PRIME - - 23,174 35,750 17,037 345,750 345,750 560.16.1638-54400 Professional Services - - 15,430 25,000 15,098 25,000 25,000 560.16.1638-52310 Research and Development - PRIME - 510 - 25,000 15,000 205,000 205,000 Total Expenditure 16.1638 99 510 38,604 85,750 47,135 575,750 575,750 Expenditure:
560.20.2000-51100 Salaries 14,948 16,822 31,216 46,885 36,052 48,875 58,305 560.20.2000-51120 Vacation/Sick Leave 745 537 2,485 1,671 3,596 1,942 2,296 560.20.2000-51500 Public Employee's Retirement 3,482 4,166 6,971 10,594 8,148 11,215 13,673 560.20.2000-51504 Deferred Compensation 25 233 309 469 739 489 583 560.20.2000-51600 Worker's Compensation Insurance 160 132 317 548 23 614 811 560.20.2000-51700 Disability Insurance 134 162 284 416 10,367 495 603 560.20.2000-51800 Unemployment Insurance - - - - 2,529 - - 560.20.2000-51900 Group Health & Life Insurance 487 555 3,132 4,077 4,063 4,532 6,388 560.20.2000-51901 Cash Back Incentive Pay 551 551 574 551 505 1,102 1,102 560.20.2000-51903 Auto Allowance 288 300 313 600 438 600 663 560.20.2000-51904 Technology Stipend 90 90 94 180 131 180 199 560.20.2000-51906 Post Employment Health Plan 94 109 119 252 191 249 275 560.20.2000-51907 OPEB Cost Allocation 1,160 676 618 2,261 2,261 1,949 1,855 560.20.2000-51930 Medicare/Employer Portion 224 290 503 680 555 709 845 Total Expenditure 20.2000 22,386 24,623 46,934 69,184 69,597 72,950 87,599 560.40.4010-54500 Contracted Services - - - - 138 - -
Total Expenditure 40.4010 - - - - 138 - -
560.80.8230-51100 Salaries - - - - 184,204 - -
560.80.8230-51501 PT Retirement (PARS) - - - - 1,639,822 - - 560.80.8230-51600 Worker's Compensation Insurance - - - - 23 - - Fund:560 Pico Rivera Innovative Municipal Energy (PRIME) Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 560.80.8230-51800 Unemployment Insurance - - - - 13,661 - - 560.80.8230-51930 Medicare/Employer Portion - - - - 7,165 - - Total Expenditure 80.8230 - - - - 1,844,874 - -
560.90.9000-51503 Pension Expense (715,478) (98,785) 8,314 - 6,155 - - 560.90.9000-51907 OPEB Cost Allocation (58,787) 46,678 4,840 - 531 - - Total Expenditure 90.9000 (774,265) (52,107) 13,154 - 6,686 - - Fund: 560 Total Expenditure: 17,222,541 18,935,357 21,514,630 28,559,342 21,407,895 25,534,384 27,659,481 Grand Total Revenues: 18,367,968 24,389,553 28,765,231 29,333,461 28,748,142 29,113,255 29,329,310 Grand Total Expenditures: 17,222,541 18,935,357 21,514,630 28,559,342 21,407,895 25,534,384 27,659,481 Grand Total Surplus / (Deficit) 1,145,427 5,454,196 7,250,601 774,119 7,340,247 3,578,871 1,669,829 Fund Balances (Deficits) - Beginning of Year 3,784,709 4,930,136 10,384,332 17,634,933 17,634,933 24,975,180 28,554,051 Fund Balances (Deficits) - End of Year 4,930,136 10,384,332 17,634,933 18,409,052 24,975,180 28,554,051 30,223,880 Fund: 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Choice Program Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
561.00.0000-47750 Gen/Demand and Collections - - - 300,000 10,000 - - Fund: 561 Total Revenue: - - - 300,000 10,000 - -
Expenditure:
561.11.1111-52305 Marketing - PRIME - - - 50,000 - - -
Total Expenditure 11.1110 - - - 50,000 - - -
Fund: 561 Total Expenditure: - - - 50,000 - - -
Grand Total Revenues: - - - 300,000 10,000 - -
Grand Total Expenditures: - - - 50,000 - - -
Grand Total Surplus / (Deficit) - - - 250,000 10,000 - - Fund Balances (Deficits) - Beginning of Year - - - - - 10,000 10,000 Fund Balances (Deficits) - End of Year - - - 250,000 10,000 10,000 10,000 Fund:570 Golf Course
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
570.00.0000-47200 Miscellaneous Revenue 18,287 713 50,000 28,000 - - - 570.00.0000-47900 Transfer In - - 33,452 - 41,924 - -
570.00.0000-48300 Green Fees 350,433 280,365 411,399 504,224 258,142 504,224 504,224 570.00.0000-48400 Driving Range Fees 90,871 64,161 146,726 216,329 107,076 186,000 186,000 570.00.0000-48600 Tournaments - - - - 48,030 - -
570.00.0000-48660 Golf Course Concessions 301,724 313,111 574,903 376,000 400,274 500,000 500,000 570.00.0000-48680 Golf Lessons - 7,081 6,227 50,000 286,033 1,800 1,800 570.00.0000-48700 Merchandise Sales 18,603 19,231 45,901 46,000 36,334 46,000 46,000 570.00.0000-48820 Rentals 67,959 39,197 65,706 45,000 211,661 93,000 93,000 570.00.0000-48835 Technology Surcharge - 31,683 29,459 - 46,760 20,627 20,627 Fund: 570 Total Revenue: 847,877 755,540 1,363,772 1,265,553 1,436,233 1,351,651 1,351,651 Expenditure:
570.16.1620-51300 Overtime 839 1,501 - - - - -
570.16.1620-51504 Deferred Compensation 2 - - - - - -
570.16.1620-51700 Disability Insurance 6 6 - - - - -
570.16.1620-51900 Group Health and Life Ins 145 124 - - - - - 570.16.1620-51907 OPEB Cost Allocation - 273 250 - - - - 570.16.1620-51930 Medicare/Employer Portion 12 22 - - - - - 570.16.1620-52100 Postage - 126 139 - - - -
570.16.1620-52200 Departmental Supplies 31,742 41,504 58,240 11,900 14,752 23,400 24,100 570.16.1620-52205 Office Supplies 2,401 2,821 14,344 3,000 1,766 3,000 3,000 570.16.1620-52210 Supplies/Chemicals 15,528 16,662 22,079 55,800 39,176 64,180 66,105 570.16.1620-52220 Suspense Account - - - - 90,972 - -
570.16.1620-52300 Advertising And Publications 5,978 2,628 657 3,800 14,750 9,600 10,000 570.16.1620-52600 Membership and Dues - - - - 1,624 - - 570.16.1620-52800 Software - - - - - 3,000 3,000
570.16.1620-53150 Fuel - 20 - - - - -
570.16.1620-53200 Mileage Reimbursement - - - - 209,309 - - 570.16.1620-53300 Equipment Repairs and Maintenance 9,186 24,694 30,691 26,000 13,983 39,000 40,000 570.16.1620-53301 Equipment Rental 41,381 36,937 49,723 50,500 48,991 25,000 25,750 570.16.1620-53400 Building and Grounds Maintenance - 32,805 - - 600 - - 570.16.1620-53440 Plumbing Supplies - 359 5,219 14,500 1,998 10,000 10,300 570.16.1620-53500 Small Tools and Equipment's 16,817 8,238 15,764 13,200 20,554 16,400 16,950 570.16.1620-54100 Special Departmental Expenses - - - - 14,907 - - 570.16.1620-54200 Utilities 188,522 239,996 265,675 210,000 143,483 210,000 210,000 570.16.1620-54300 Telephone - - - - 1,734 - -
570.16.1620-54400 Professional Services - - - - 101,446 - - 570.16.1620-54500 Contracted Services 77,178 120,001 178,661 125,648 192,495 135,030 137,750 570.16.1620-54530 Credit Card Service Charges 16,901 13,099 22,828 26,400 26,104 26,400 26,400 570.16.1620-54670 Tree Care - 10,475 24,058 20,000 2,500 30,000 30,000 570.16.1620-54700 Insurance & Surety Bonds 66,440 62,309 42,454 75,000 33,949 95,400 98,500 570.16.1620-54930 Safety Programs & Materials - - - - 22,978 - - 570.16.1620-55300 Food & Beverage (48,983) (96,332) (11,130) - (9,236) - - 570.16.1620-55301 Restaurant & Banquet Supplies 4,691 62,214 87,909 150,000 95,669 100,950 109,950 570.16.1620-55302 Anniversary Celebration - - - - (23,166) - - 570.16.1620-56100 Contracted - Payroll Expense 655,000 696,458 714,817 753,000 762,416 1,040,000 1,071,200 570.16.1620-56200 Management Fees 46,567 48,665 91,124 158,000 83,217 138,177 138,177 570.16.1620-56205 Permit - Fees - Licenses 30,000 22,834 (31,877) 72,000 15,208 69,705 71,830 570.16.1620-56300 Pro Shop Merchandise 13,944 13,218 25,982 20,000 34,164 30,000 31,000 570.16.1620-56400 Other Community Promoti - - - - 704 - - 570.16.1620-56800 Cable T.V. Access 1,902 2,896 5,628 600 4,976 7,200 7,500 570.16.1620-56910 Legal Service - - - - 300 - -
Fund:570 Golf Course
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 570.16.1620-56992 Bank Service Charges - - - - 84 6,000 6,180 570.16.1620-56993 Misc. Expenses - - - - 222 - -
570.16.1620-57210 Capital Assets - - 105,700 - 24,155 197,450 197,450 570.16.1620-57800 Contra Capital - (8,081) (23,166) - - (177,000) (177,000) 570.16.1620-57300 Furniture and Equipment 2,300 9,989 1,431 13,000 8,231 14,500 14,500 570.16.1620-57404 Depreciation/Amortization Expense 26,463 28,149 34,365 - 23,253 - - 570.16.1620-58500 Bad Debt - - - - 45 - -
Total Expenditure 16.1620 1,204,963 1,394,610 1,731,566 1,802,348 2,018,315 2,117,392 2,172,642 Expenditure:
570.20.2000-51100 Salaries 14,904 16,822 29,540 19,780 15,858 20,571 21,189 570.20.2000-51120 Vacation/Sick Leave 400 537 1,374 - 22,551 458 481 570.20.2000-51300 Overtime - - - - 12,610 - -
570.20.2000-51500 Public Employee's Retirement 3,447 4,166 6,602 4,469 14,650 4,720 4,969 570.20.2000-51504 Deferred Compensation 25 233 294 198 158 206 212 570.20.2000-51600 Worker's Compensation Insurance 159 132 300 231 - 258 295 570.20.2000-51700 Disability Insurance 130 162 255 176 150 209 220 570.20.2000-51900 Group Health & Life Insurance 478 555 1,119 591 824 1,261 1,393 570.20.2000-51901 Cash Back Incentive Pay 551 551 574 551 321 551 551 570.20.2000-51903 Auto Allowance 288 300 613 300 11,529 300 332 570.20.2000-51904 Technology Stipend 90 90 184 90 7,870 90 99 570.20.2000-51906 Post Employment Health Plan 91 109 234 126 109 125 138 570.20.2000-51907 OPEB Cost Allocation 1,160 676 618 955 2,166 820 674 570.20.2000-51930 Medicare/Employer Portion 214 290 468 287 15,106 298 307 Total Expenditures 20.2000 21,936 24,623 42,174 27,754 103,903 29,868 30,858 570.40.4031-51700 Disability Insurance - - - - (26,604) - - 570.40.4031-51900 Group Health & Life Insurance - - - - 85,127 - - Total Expenditures 40.4031 - - - - 58,523 - -
570.90.9000-51503 Contracted Services 27,102 2,559 726 - - - - Total Expenditures 70.7300 27,102 2,559 726 - - - -
Fund: 570 Total Expenditure: 1,254,001 1,421,792 1,774,466 1,830,102 2,180,740 2,147,260 2,203,501 Grand Total Revenues: 847,877 755,540 1,363,772 1,265,553 1,436,233 1,351,651 1,351,651 Grand Total Expenditures: 1,254,001 1,421,792 1,774,466 1,830,102 2,180,740 2,147,260 2,203,501 Grand Total Surplus / (Deficit) (406,124) (666,252) (410,694) (564,549) (744,507) (795,609) (851,850) Fund Balances (Deficits) - Beginning of Year (2,533,235) (2,939,360) (3,605,611) (4,016,305) (4,016,305) (4,760,812) (5,556,422) Fund Balances (Deficits) - End of Year (2,939,360) (3,605,611) (4,016,305) (4,580,854) (4,760,812) (5,556,422) (6,408,272) Fund:590 Recreation Area Complex
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
590.00.0000-43100 Interest Income (5,330) 12,853 31,955 10,180 38,329 50,100 47,600 590.00.0000-43105 Interest and penalty 57,433 8,610 - - 10,115 - - 590.00.0000-43116 Investment Fair Value Gain (Loss) - (528) 11,353 - 7,597 - - 590.00.0000-47200 Miscellaneous Revenue 168 - - - 922 - - 590.00.0000-47900 Transfer In - - - - (411) - -
590.00.0000-48820 Rentals 289,607 309,768 322,479 326,500 247,592 343,000 360,000 Fund: 590 Total Revenue: 341,878 330,704 365,786 336,680 304,143 393,100 407,600 Expenditure:
590.11.1110-51100 Salaries 38,588 41,141 54,366 89,310 73,480 91,959 85,421 590.11.1110-51120 Vacation/Sick Leave 7,575 4,936 3,610 1,072 4,206 2,963 3,111 590.11.1110-51500 Public Employee's Retirement 8,239 8,076 11,055 20,180 15,130 21,100 20,031 590.11.1110-51504 Deferred Compensation - 294 3,452 893 12,811 3,692 3,668 590.11.1110-51600 Worker's Compensation Insurance 434 322 553 1,044 - 1,155 1,188 590.11.1110-51700 Disability Insurance 326 313 398 733 58,626 888 932 590.11.1110-51900 Group Health & Life Insurance 432 572 1,168 4,198 2,961 3,475 3,840 590.11.1110-51901 Cash Back Incentive Pay 1,754 1,432 1,492 2,865 3,755 3,967 3,967 590.11.1110-51903 Auto Allowance 1,013 900 1,518 1,920 3,071 1,920 2,122 590.11.1110-51904 Technology Stipend 124 270 371 540 1,042 540 597 590.11.1110-51906 Post Employment Health Plan 310 378 534 793 998 822 909 590.11.1110-51907 OPEB Cost Allocation 3,393 1,406 1,287 4,307 4,389 3,667 2,718 590.11.1110-51930 Medicare/Employer Portion 702 739 889 1,295 1,433 1,333 1,239 590.11.1110-52205 Office Supplies - - 2,102 - - - -
590.11.1110-54400 Professional Services 54,173 - 142,000 90,000 65,089 90,000 90,000 590.11.1110-54500 Contracted Services 67,500 (67,500) - - 60,103 - - 590.11.1110-58500 Bad Debt - - 8,610 - - - -
Total Expenditure 11.1110 184,563 (6,722) 233,404 219,150 307,095 227,481 219,741 590.16.1610-51600 Workers Compensation - - - - 358 - -
590.16.1610-54200 Utilities 3,338 853 - - - - -
590.16.1610-54500 Contracted Services - 8,175 - - - - - 590.16.1610-57404 Dept/Amort Expense 30,305 1,718 1,639 - 1,026 - - Total Expenditure 16.1610 33,642 10,745 1,639 - 1,385 - - 590.70.7320-54500 Contracted Services - - - - 178 - -
Total Expenditure 70.7320 - - - - 178 - -
590.90.9000-51503 Pension Expense (42,018) (6,821) 1,453 - 360 - - Total Expenditure 90.9000 (42,018) (6,821) 1,453 - 360 - - Fund: 590 Total Expenditure: 176,188 (2,798) 236,496 219,150 309,018 227,481 219,741 Grand Total Revenues: 341,878 330,704 365,786 336,680 304,143 393,100 407,600 Grand Total Expenditures: 176,188 (2,798) 236,496 219,150 309,018 227,481 219,741 Grand Total Surplus / (Deficit) 165,690 333,501 129,290 117,530 (4,874) 165,619 187,859 Fund:590 Recreation Area Complex
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Fund Balances (Deficits) - Beginning of Year 202,318 368,008 701,510 830,800 830,800 825,925 991,545 Fund Balances (Deficits) - End of Year 368,008 701,510 830,800 948,330 825,925 991,545 1,179,404 Fund:638 Surface Transportation Program Local (STPL) Federal Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
638.00.0000-44800 Federal Grants - 268,579 298,421 - - - - 638.00.0000-47900 Transfer In - - 343 - - - -
Fund: 638 Total Revenue: - 268,579 298,764 - - - -
Expenditure:
638.70.7300-54500 Contracted Services - 311,701 255,299 - - - - Total Expenditure 70.7300 - 311,701 255,299 - - - -
Expenditure:

Fund: 638 Total Expenditure: - 311,701 255,299 - - - -
Grand Total Revenues: - 268,579 298,764 - - - -
Grand Total Expenditures: - 311,701 255,299 - - - -
Grand Total Surplus / (Deficit) - (43,122) 43,465 - - - - Fund Balances (Deficits) - Beginning of Year (343) (343) (43,465) - - - - Fund Balances (Deficits) - End of Year (343) (43,465) - - - - - Fund:640 American Recovery Plan
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
640.00.0000-45160 American Rescue Plan Act of 2021 10,227,800 - - - 638,690 - - Fund: 640 Total Revenue: 10,227,800 - - - 638,690 - -
Expenditure:
640.15.1500-54500 Contracted Services 10,227,800 - - - - - - Total Expenditures 20.2000 10,227,800 - - - - - -
640.70.7340-54500 Contracted Services - - - - 638,690 - - Total Expenditures 70.7340 - - - - 638,690 - -
Fund: 640 Total Expenditure: 10,227,800 - - - 638,690 - - Grand Total Revenues: 10,227,800 - - - 638,690 - -
Grand Total Expenditures: 10,227,800 - - - 638,690 - -
Grand Total Surplus / (Deficit) (0) - - - - - -
Fund Balances (Deficits) - Beginning of Year - (0) (0) (0) (0) (0) (0) Fund Balances (Deficits) - End of Year (0) (0) (0) (0) (0) (0) (0) Fund:661 Highway Bridge Program (HBP)
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
661.00.0000-44800 Federal Grants 1,594 317,607 525,273 1,638,248 443,567 20,766,925 24,787,072 661.70.7300-44800 Federal Grants 32,440 - - - - - -
661.00.0000-47900 Transfer In - - 1,836 - - - -
Fund: 661 Total Revenue: 34,034 317,607 527,109 1,638,248 443,567 20,766,925 24,787,072 Expenditure:
661.70.7300-51100 Salaries 3,552 4,577 - - - - -
661.70.7300-51600 Workers Compensation 41 36 - - - - -
661.70.7300-54500 Contracted Services 32,440 455,036 476,484 1,638,248 274,627 20,766,925 24,787,072 Total Expenditures 70.7300 36,033 459,649 476,484 1,638,248 274,627 20,766,925 24,787,072 Fund: 661 Total Expenditure: 36,033 459,649 476,484 1,638,248 274,627 20,766,925 24,787,072 Grand Total Revenues: 34,034 317,607 527,109 1,638,248 443,567 20,766,925 24,787,072 Grand Total Expenditures: 36,033 459,649 476,484 1,638,248 274,627 20,766,925 24,787,072 Grand Total Surplus / (Deficit) (1,999) (142,042) 50,625 - 168,940 - - Fund Balances (Deficits) - Beginning of Year 163 (1,836) (143,878) (93,253) (93,253) 75,688 75,688 Fund Balances (Deficits) - End of Year (1,836) (143,878) (93,253) (93,253) 75,688 75,688 75,688 Fund:670 Used Oil Recycle
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
670.00.0000-43100 Interest Income (1,244) 1,552 2,922 1,210 3,391 4,100 3,900 670.00.0000-43116 Investment Fair Value Gain (Loss) - (288) 1,086 - 641 - - 670.00.0000-45000 State Grants - 9,634 301 8,776 870 8,634 8,412 Fund: 670 Total Revenue: (1,244) 10,897 4,308 9,986 4,901 12,734 12,312 Expenditure:
670.30.3035-54500 Contracted Services 7,693 - 9,634 26,562 6,175 8,634 8,412 Total Expenditure 30.3035 7,693 - 9,634 26,562 6,175 8,634 8,412 Fund: 670 Total Expenditure: 7,693 - 9,634 26,562 6,175 8,634 8,412 Grand Total Revenues: (1,244) 10,897 4,308 9,986 4,901 12,734 12,312 Grand Total Expenditures: 7,693 - 9,634 26,562 6,175 8,634 8,412 Grand Total Surplus / (Deficit) (8,937) 10,897 (5,326) (16,576) (1,274) 4,100 3,900 Fund Balances (Deficits) - Beginning of Year 82,066 73,129 84,027 78,701 78,701 77,427 81,527 Fund Balances (Deficits) - End of Year 73,129 84,027 78,701 62,125 77,427 81,527 85,427 Fund:671 Cal Recycle
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
671.00.0000-44150 SB 1383 Fee 87,835 315,530 307,910 460,000 545,557 516,831 582,778 671.00.0000-45112 Misc Local Grants 90,036 - - - - - -
671.00.0000-45000 State Grants - 250,000 165,978 165,978 - - - Fund: 671 Total Revenue: 177,871 565,530 524,393 625,978 495,053 516,831 582,778 Expenditure:
671.11.1110-51100 Salaries 113,125 59,737 67,984 123,981 100,418 140,407 151,189 671.11.1110-51120 Vacation/Sick Leave Accrual 2,203 15,909 999 - 5,437 1,812 1,903 671.11.1110-51200 Hourly Salaries - - - 16,582 15,797 17,411 18,281 671.11.1110-51500 Public Employee Retirement (PERS) 26,724 6,543 15,372 28,013 21,788 32,217 35,454 671.11.1110-51501 PT Retirement - - - 622 592 653 686
671.11.1110-51504 Deferred Compensation 1,075 - 275 1,240 157 1,404 1,512 671.11.1110-51505 Roth Contribution - - - - 132 - -
671.11.1110-51600 Workers' Compensation 1,302 468 688 1,449 688 1,764 2,102 671.11.1110-51700 Disability Insurance 1,009 254 623 1,126 715 1,341 1,408 671.11.1110-51900 Group Health & Life Ins 10,504 3,612 14,942 34,609 15,578 37,621 41,571 671.11.1110-51901 Cash Back Incentive Pay 161 - - - 184 551 551 671.11.1110-51903 Auto Allowance 88 - - 300 413 300 332 671.11.1110-51904 Technology Stipend 26 - - 90 139 90 99 671.11.1110-51905 Bilingual Pay 425 (13) 825 360 375 990 1,094 671.11.1110-51906 Post Employment Health Plan - - - 126 91 125 138 671.11.1110-51907 OPEB Cost Allocation 8,584 4,699 4,300 5,979 5,979 5,598 4,811 671.11.1110-51930 Medicare/Employer Portion 1,581 1,199 1,012 1,798 1,781 2,036 2,192 671.11.1110-52200 Departmental Supplies 1,672 - - - - - - 671.11.1110-52305 Marketing - - - 10,000 86 70,000 70,000 671.11.1110-52310 Research & Development - - - 15,000 - 30,000 30,000 671.11.1110-54100 Special Departmental Expenses - - 1,874 - - - - 671.11.1110-54400 Professional Services - 48,974 10,692 10,000 7,181 10,000 10,000 671.11.1110-54500 Contracted Services - - 286,682 - 5,716 - - 671.11.1110-54900 Professional Development - - 1,058 - 999 - - 671.11.1110-56910 Legal Service 2,085 - 570 - 336 - -
Total Expenditure 11.1110 170,562 141,382 407,895 251,275 184,580 354,319 373,322 671.11.1111-51200 Hourly Salaries - - 1,121 - 1,121 - - 671.11.1111-51501 PT Retirement - - 42 - 42 - -
671.11.1111-51930 Medicare/Employer Porti - - 16 - 16 - - 671.11.1111-52200 Departmental Supplies - - 13 - 13 - - Total Expenditure 11.1110 - - 1,192 - 1,192 - -
671.70.7300-54500 Contracted Services - 253,898 - 40,850 - 40,850 40,850 Total Expenditures 70.7300 - 253,898 - 40,850 - 40,850 40,850 Fund: 671 Total Expenditure: 170,562 395,279 409,087 292,125 185,773 395,169 414,172 Grand Total Revenues: 177,871 565,530 524,393 625,978 495,053 516,831 582,778 Grand Total Expenditures: 170,562 395,279 409,087 292,125 185,773 395,169 414,172 Grand Total Surplus / (Deficit) 7,309 170,250 115,306 333,853 309,280 121,662 168,606 Fund Balances (Deficits) - Beginning of Year - 7,309 177,559 292,866 292,866 602,146 723,808 Fund Balances (Deficits) - End of Year 7,309 177,559 292,866 626,719 602,146 723,808 892,414 Fund:690 Recreation & Education Accelerating Children's Hopes (REACH) Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
690.00.0000-43100 Interest Income (8,420) 12,276 19,972 7,420 29,107 36,600 34,700 690.00.0000-43116 Investment Fair Value Gain (Loss) - (5,932) 8,307 - 6,985 - - 690.00.0000-45000 State Grants 897,904 1,423,983 1,118,461 1,453,058 1,178,767 - - 690.00.0000-46507 Parks and Rec - REACH (Non-Grant 19,280 22,403 5,453 18,050 7,058 - - 690.00.0000-46510 Parks and Rec - Contract Programs - - - - - 1,000,800 1,000,800 690.00.0000-47200 Miscellaneous Revenue 3,161 - - - - - - Fund: 690 Total Revenue: 911,925 1,452,730 1,152,193 1,478,528 1,221,916 1,037,400 1,035,500 Expenditure:
690.80.8105-51100 Salaries 102,450 158,174 159,998 135,875 96,604 93,779 101,422 690.80.8105-51120 Vacation/Sick Leave - 431 - 1,653 23,489 - - 690.80.8105-51200 Hourly Salaries 551,828 513,662 644,595 852,077 545,171 877,639 903,968 690.80.8105-51300 Overtime - - - - 129,082 - -
690.80.8105-51500 Public Employee's Retirement 27,989 39,567 37,799 19,404 21,832 21,518 23,783 690.80.8105-51501 Public Agency Retirement 20,260 18,906 23,423 31,953 23,004 32,911 33,899 690.80.8105-51504 Deferred Compensation 36 211 435 859 5,140 938 1,014 690.80.8105-51600 Worker's Compensation Insurance 1,179 5,260 1,627 1,004 77 1,178 1,410 690.80.8105-51700 Disability Insurance 949 1,418 1,477 753 2,542 863 906 690.80.8105-51800 Unemployment Insurance 12,753 689 2,746 - 2,986 - - 690.80.8105-51900 Group Health & Life Insurance 27,239 36,787 38,455 22,418 25,959 24,980 27,602 690.80.8105-51905 Bilingual Pay 165 588 - - 5,679 - -
690.80.8105-51907 OPEB Cost Allocation 3,424 3,611 3,304 4,141 4,141 3,739 3,227 690.80.8105-51930 Medicare/Employer Portion 9,479 9,814 11,667 1,245 9,306 1,360 1,471 690.80.8105-52100 Postage 4 - - 40 2,212 40 40
690.80.8105-52200 Departmental Supplies 718 5,083 2,206 4,800 299 4,800 4,800 690.80.8105-52250 Uniforms 6,827 15,940 11,412 10,000 1,488 10,000 10,000 690.80.8105-52255 Participant Uniforms - - 6,261 - 9,010 - - 690.80.8105-52400 Print, Duplicate & Photocopy - 21,834 5,492 8,500 - 8,500 8,500 690.80.8105-52600 Membership and Dues - 1,760 - 450 5,492 450 450 690.80.8105-52805 Software Licensing - - 10,715 10,500 120 10,500 10,500 690.80.8105-53200 Mileage Reimbursement - - - 600 215 600 600 690.80.8105-53500 Small Tools and Equipment's 22,562 38,599 3,405 15,996 - 15,995 15,995 690.80.8105-54100 Special Departmental Expenses 157,484 144,698 103,628 111,305 38,329 111,305 111,305 690.80.8105-54300 Telephone - 2,414 4,024 1,600 57,035 1,600 1,600 690.80.8105-54500 Contracted Services 31,481 29,462 42,276 28,600 39,697 25,600 25,600 690.80.8105-54800 Conventions and Meetings - 991 - 2,900 21,154 18,400 18,400 690.80.8105-55285 Event Tickets - 17,597 - 7,810 3,493 11,715 11,715 690.80.8105-57300 Seiu P.A.C. Contributions - - 625 - 29,288 - - 690.80.8105-59925 State Reimbursement - - - - 625 - -
Total Expenditure 80.8105 976,826 1,067,496 1,115,568 1,274,483 1,103,468 1,278,411 1,318,209 Fund: 690 Total Expenditure: 976,826 1,067,496 1,115,568 1,274,483 1,103,468 1,278,411 1,318,209 Grand Total Revenues: 911,925 1,452,730 1,152,193 1,478,528 1,221,916 1,037,400 1,035,500 Grand Total Expenditures: 976,826 1,067,496 1,115,568 1,274,483 1,103,468 1,278,411 1,318,209 Grand Total Surplus / (Deficit) (64,901) 385,234 36,625 204,045 118,448 (241,011) (282,709) Fund Balances (Deficits) - Beginning of Year 557,406 492,505 877,739 914,363 914,363 1,032,811 791,801 Fund Balances (Deficits) - End of Year 492,505 877,739 914,363 1,118,408 1,032,811 791,801 509,092 Fund:697 Miscellaneous Local Grants
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
697.00.0000-45000 State Grants - 77,808 48,394 93,531 32,211 - - 697.00.0000-45100 County Grants - 1,000,000 2,225,477 - 97,221 126,853 130,692 697.00.0000-47200 Miscellaneous Revenue - 1,855 21,145 - - - - Fund: 697 Total Revenue: - 1,079,663 2,295,016 93,531 129,432 126,853 130,692 Expenditure:
697.30.3400-54500 Contracted Services - 47,500 - - - - - Total Expenditure 70.7300 - 47,500 - - - - -
697.70.7300-54500 Contracted Services - - 2,177,977 - 97,221 - - 697.70.7300-57100 Land - 1,000,000 - - - - -
Total Expenditure 70.7300 - 1,000,000 2,177,977 - 97,221 - - 697.80.8000-52600 Membership & Dues - 180 - - - - -
697.80.8000-54500 Contracted Services - 1,290 5,993 - 3,388 - - 697.80.8000-54800 Convention & Mtg Expenses - 385 (81) - - - - Total Expenditure 80.8000 - 1,855 5,913 - 3,388 - -
697.80.8116-51100 Salaries - - - 29,427 5,473 - -
697.80.8116-51200 Hourly Salaries 31,238 765 - 29,000 23,031 46,300 50,000 697.80.8116-51500 Public Employees Retirement (PERS 625 - (7) 6,649 1,228 - - 697.80.8116-51501 PT Retirement 999 29 - 1,088 752 1,736 1,875 697.80.8116-51504 Deferred Compensation - - - 294 56 - - 697.80.8116-51700 Disability Insurance - - - 284 68 - - 697.80.8116-51900 Group Health & Life Ins - - - 8,777 2,888 - - 697.80.8116-51907 OPEB Cost Allocation - - - 1,419 1,419 - - 697.80.8116-51930 Medicare/Employer Porti 429 11 - 427 413 - - 697.80.8116-52200 Departmental Supplies 9,004 - - 1,875 11 1,875 1,875 697.80.8116-53200 Mileage Reimbursement - - - 155 - 155 155 697.80.8116-54500 Contracted Services 101,534 - - 76,787 30,558 76,787 76,787 Total Expenditure 80.8116 143,830 805 (7) 156,182 65,897 126,853 130,692 Fund: 697 Total Expenditure: 172,402 1,695,246 1,510,224 156,182 166,506 126,853 130,692 Grand Total Revenues: - 1,079,663 2,295,016 93,531 129,432 126,853 130,692 Grand Total Expenditures: 172,402 1,695,246 1,510,224 156,182 166,506 126,853 130,692 Grand Total Surplus / (Deficit) (172,402) (615,583) 784,793 (62,651) (37,074) (0) - Fund Balances (Deficits) - Beginning of Year 47,824 (124,579) (740,162) 44,631 44,631 7,557 7,556 Fund Balances (Deficits) - End of Year (124,579) (740,162) 44,631 (18,020) 7,557 7,556 7,556 Fund:698 Miscellaneous Federal Grants
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
698.00.0000-44800 Federal Grants 251,764 770,502 411,985 300,000 160,858 1,067,485 3,666,269 698.70.7300-44800 Federal Grants - 284,736 - - - - -
698.00.0000-47850 Inter Departmental Charges - - 15,158 - - - - 698.00.0000-47900 Transfer In - - 136,614 - - - -
Fund: 698 Total Revenue: 251,764 1,055,239 563,757 300,000 160,858 1,067,485 3,666,269 Expenditure:
698.11.1111-54500 Contracted Services - - 69,909 - 42,620 - - Total Expenditure 11.1111 - - 69,909 - 42,620 - -
698.70.7300-54500 Contracted Services 105,485 1,363,965 - 300,000 135,346 1,067,485 3,666,269 Total Expenditure 70.7300 105,485 1,363,965 - 300,000 135,346 1,067,485 3,666,269 Fund: 698 Total Expenditure: 105,485 1,363,965 69,909 300,000 177,967 1,067,485 3,666,269 Grand Total Revenues: 251,764 1,055,239 563,757 300,000 160,858 1,067,485 3,666,269 Grand Total Expenditures: 105,485 1,363,965 69,909 300,000 177,967 1,067,485 3,666,269 Grand Total Surplus / (Deficit) 146,280 (308,727) 493,848 - (17,108) - - Fund Balances (Deficits) - Beginning of Year (371,533) (225,253) (533,980) (40,132) (40,132) (57,240) (57,240) Fund Balances (Deficits) - End of Year (225,253) (533,980) (40,132) (40,132) (57,240) (57,240) (57,240) Fund:699 Miscellaneous State Grants
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
699.00.0000-45000 State Grants 310,750 486,134 1,268,340 411,000 10,530,653 2,861,200 668,720 699.00.0000-47200 Miscellaneous Revenue 122 - - - - - - Fund: 699 Total Revenue: 310,872 486,134 1,268,340 411,000 10,530,653 2,861,200 668,720 Expenditure:
699.11.1110-54500 Contracted Services 2,683 142,232 181,850 329,318 - 329,318 329,318 Total Expenditure 11.1110 2,683 142,232 181,850 329,318 - 329,318 329,318 699.30.3010-54500 Contracted Services 47,772 38,120 8,254 - - - - Total Expenditure 30.3010 47,772 38,120 8,254 - - - -
699.30.3030-54160 Census - - - - 9,425 - -
Total Expenditure 30.3030 - - - - 9,425 - -
699.30.4020-54500 Contracted Services - 15,443 37,628 60,000 19,068 60,000 60,000 Total Expenditure 30.4020 - 15,443 37,628 60,000 19,068 60,000 60,000 699.40.4010-51100 Salaries 793 - - - - - -
699.40.4010-51500 Public Employees Retirement (PERS 207 - - - - - - 699.40.4010-51600 Workers Compensation 9 - - - - - -
699.40.4010-51700 Disability Insurance 8 - - - - - -
699.40.4010-51900 Group Health & Life Ins 105 - - - - - - 699.40.4010-51930 Medicare/Employer Porti 12 - - - - - - Total Expenditure 40.4010 1,135 - - - - - -
699.70.7300-51100 Salaries 5,064 855 633 - 24,203 - -
699.70.7300-51300 Overtime - - - - 287 - -
699.70.7300-51500 Public Employees Retirement (PERS 1,250 231 141 - 5,455 - - 699.70.7300-51504 Deferred Compensation 14 1 6 - 61 - - 699.70.7300-51600 Workers Compensation 58 7 6 - - - -
699.70.7300-51700 Disability Insurance 43 6 5 - 65 - -
699.70.7300-51900 Group Health & Life Ins 479 9 14 - 1,448 - - 699.70.7300-51930 Medicare/Employer Porti 71 14 9 - 355 - - 699.70.7300-54500 Contracted Services 100,444 521,055 3,033,011 411,000 6,957,741 61,200 288,720 Total Expenditure 70.7300 107,424 522,178 3,033,826 411,000 6,989,616 61,200 288,720 699.70.7305-54500 Contracted Services - - 2,516,224 - 610,793 - - Total Expenditure 70.7305 - - 2,516,224 - 610,793 - -
699.70.7310-54500 Contracted Services - - 78,569 - - - - Total Expenditure 70.7310 - - 78,569 - - - -
699.80.8100-51200 Hourly Salaries - 358 776 - 5,586 - - 699.80.8100-51100 Salaries - - - - 1,428 - -
699.80.8100-51504 Deferred Compensation - - - - 14 - -
699.80.8100-51700 Disability Insurance - - - - 4 - -
699.80.8100-51500 Public Employees Retirement (PERS - 44 174 - 1,119 - - 699.80.8100-51501 PT Retirement - 8 8 - 120 - -
699.80.8100-51900 Group Health & Life Ins - 34 135 - 343 - - 699.80.8100-51930 Medicare/Employer Porti - 3 3 - 65 - - 699.80.8100-52200 Departmental Supplies - - 1,000 - - - - 699.80.8100-54500 Contracted Services - 6,718 49,487 - 153,644 - - Fund:699 Miscellaneous State Grants
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:

Total Expenditure 80.8100 - 7,166 51,581 - 162,325 - -
Fund: 699 Total Expenditure: 159,013 725,139 5,907,931 800,318 7,791,227 450,518 678,038 Grand Total Revenues: 310,872 486,134 1,268,340 411,000 10,530,653 2,861,200 668,720 Grand Total Expenditures: 159,013 725,139 5,907,931 800,318 7,791,227 450,518 678,038 Grand Total Surplus / (Deficit) 151,859 (239,005) (4,639,591) (389,318) 2,739,427 2,410,682 (9,318) Fund Balances (Deficits) - Beginning of Year (433,912) (282,053) (521,058) (5,160,649) (5,160,649) (2,421,223) (10,541) Fund Balances (Deficits) - End of Year (282,053) (521,058) (5,160,649) (5,549,967) (2,421,223) (10,541) (19,859) Fund:851 Successor - DS FUND
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
851.00.0000-43100 Interest Income 17,786 9,371 17,432 - 26,099 - - 851.00.0000-43116 Investment Fair Value Gain (Loss) - (6,551) 7,391 - 7,818 - - 851.00.0000-47120 Gain on asset disposal - 92,809 - - - - - 851.00.0000-47200 Miscellaneous Revenue (103) - - - - - - 851.00.0000-47900 Transfer In 8,578,307 6,621,325 5,954,746 1,190,000 3,765,000 1,065,000 - Fund: 851 Total Revenue: 8,595,990 6,716,953 5,979,569 1,190,000 3,798,916 1,065,000 - Expenditure:
851.00.0000-56990 Interest Expense 899,989 1,773,511 2,191,335 - (7,997) - - Total Expenditure 00.0000 899,989 1,773,511 2,191,335 - (7,997) - - 851.20.2000-51100 Salaries 35,888 40,348 64,179 65,028 42,506 68,518 - 851.20.2000-51120 Vacation/Sick Leave 400 1,074 2,323 671 9 1,222 - 851.20.2000-51500 Public Employee's Retirement 8,364 10,014 14,332 14,693 21,279 15,722 - 851.20.2000-51504 Deferred Compensation 50 557 539 650 421 685 - 851.20.2000-51600 Worker's Compensation Insurance 384 316 653 760 - 861 - 851.20.2000-51700 Disability Insurance 244 393 532 606 2,017 693 - 851.20.2000-51800 Unemployment Insurance - - - - 96 - - 851.20.2000-51900 Group Health & Life Insurance 2,815 3,015 3,814 3,420 5,091 9,023 - 851.20.2000-51901 Cash Back Incentive Pay 1,102 1,102 1,298 1,342 594 551 - 851.20.2000-51903 Auto Allowance 818 780 1,433 1,260 718 1,260 - 851.20.2000-51904 Technology Stipend 289 270 491 450 1,092 450 - 851.20.2000-51906 Post Employment Health Plan 239 286 420 503 589 363 - 851.20.2000-51907 OPEB Cost Allocation 3,341 2,294 2,099 3,137 3,467 2,732 - 851.20.2000-51930 Medicare/Employer Portion 507 690 1,012 943 754 994 - Total Expenditure 20.2000 54,440 61,139 93,125 93,463 78,633 103,074 - 851.20.2010-51100 Salaries - - - - 74 - -
851.20.2010-51700 Disability Insurance - - - - 180 - -
851.20.2010-56991 Bond Issuance Cost 232,695 3,368 - - - - - Total Expenditure 20.2010 232,695 3,368 - - 253 - -
851.30.3020-51100 Salaries - 5,375 - - - - -
851.30.3020-51500 Public Employee's Retirement - 1,234 - - - - - 851.30.3020-51600 Worker's Compensation Insurance - 42 - - - - - 851.30.3020-51700 Disability Insurance - 48 - - - - -
851.30.3020-51900 Group Health & Life Insurance - 781 - - - - - 851.30.3020-51930 Medicare/Employer Portion - 65 - - - - - Total Expenditure 30.3020 - 7,546 - - - - -
851.50.5000-54100 Special Departmental Expenses - 168,209 - - - - - 851.50.5000-54500 Contracted Services 9,496 7,580 5,807 21,000 11,848 30,000 - 851.50.5000-56910 Legal Service 215 3,617 - 50,970 - 50,970 - 851.50.5000-56990 Interest Expense 1,479,324 206,430 123,254 67,874 47,980 19,894 - 851.50.5000-57404 Dept/Amort Expense 1,130 1,233 1,233 - 1,475 - - Total Expenditure 50.5000 1,490,165 387,070 130,294 139,844 61,303 100,864 - 851.90.9000-57404 Dept/Amort Expense 3,239 3,532 3,533 - 2,649 - - Total Expenditure 90.9000 3,239 3,532 3,533 - 2,649 - - Fund: 851 Total Expenditure: 2,680,528 2,236,165 2,418,287 233,307 134,841 203,938 - Fund:851 Successor - DS FUND
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Grand Total Revenues: 8,595,990 6,716,953 5,979,569 1,190,000 3,798,916 1,065,000 - Grand Total Expenditures: 2,680,528 2,236,165 2,418,287 233,307 134,841 203,938 - Grand Total Surplus / (Deficit) 5,915,462 4,480,789 3,561,282 956,693 3,664,075 861,062 - Fund Balances (Deficits) - Beginning of Year (112,969,129) (107,053,667) (102,572,878) (99,011,596) (99,011,596) (95,347,521) (94,486,459) Fund Balances (Deficits) - End of Year (107,053,667) (102,572,878) (99,011,596) (98,054,903) (95,347,521) (94,486,459) (94,486,459) Fund:852 Redevelopment Obligation Retirement Fund
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
852.00.0000-40900 County Deferral (RDA) 4,957,246 3,824,139 6,864,442 - 4,501,154 - - 852.00.0000-43100 Interest Income (188,754) 139,165 203,203 104,100 334,964 - - 852.00.0000-43116 Investment Fair Value Gain (Loss) - (18,964) 67,625 - (3,772,469) - - Fund: 852 Total Revenue: 4,768,492 3,944,340 7,135,270 104,100 1,063,649 - - Expenditure:
852.50.5000-57120 Loss on sale of property - 1,971 - - (6,088) - - Total Expenditure 50.5000 - 1,971 - - (6,088) - -
852.98.9800-56900 Transfer Out 2,104,937 5,556,325 3,824,746 - 2,700,000 - - Total Expenditure 98.9800 2,104,937 5,556,325 3,824,746 - 2,700,000 - - Fund: 852 Total Expenditure: 2,104,937 5,558,295 3,824,746 - 2,693,912 - - Grand Total Revenues: 4,768,492 3,944,340 7,135,270 104,100 1,063,649 - - Grand Total Expenditures: 2,104,937 5,558,295 3,824,746 - 2,693,912 - - Grand Total Surplus / (Deficit) 2,663,555 (1,613,956) 3,310,525 104,100 (1,630,263) - - Fund Balances (Deficits) - Beginning of Year 1,675,692 4,339,247 2,725,292 6,035,816 6,035,816 4,405,553 4,405,553 Fund Balances (Deficits) - End of Year 4,339,247 2,725,292 6,035,816 6,139,916 4,405,553 4,405,553 4,405,553 Fund:854 Successor Sales Tax
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
854.00.0000-43100 Interest Income - - - - - - -
854.00.0000-47900 Transfer In - - - - - - -
Fund: 854 Total Revenue: - - - - - - -
Expenditure:
854.98.9800-56900 Transfer Out - - 1,065,000 - - - -
Total Expenditure 9800 - - 1,065,000 - - - -
Fund: 854 Total Expenditure: - - 1,065,000 - - - -
Grand Total Revenues: - - - - - - -
Grand Total Expenditures: - - 1,065,000 - - - -
Grand Total Surplus / (Deficit) - - (1,065,000) - - - - Fund Balances (Deficits) - Beginning of Year 1,065,000 1,065,000 1,065,000 - - - - Fund Balances (Deficits) - End of Year 1,065,000 1,065,000 - - - - - Fund:855 Successor Bond Fund
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:

Expenditure:
855.98.9800-56900 Transfer Out 408,371 - - - - - -
Total Expenditure 9800 408,371 - - - - - -
Fund: 855 Total Expenditure: 408,371 - - - - - -
Grand Total Expenditures: 408,371 - - - - - -
Grand Total Surplus / (Deficit) (408,371) - - - - - -
Fund Balances (Deficits) - Beginning of Year 408,371 - - - - - - Fund:875 Section 115 PRSP-Trust
Actual Actual Actual Adopted
Year-End
Estimate Proposed Proposed
Account Number FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 Revenue:
875.00.0000-43100 Interest Income - - - - - 85,500 85,000 875.00.0000-47915 Section 115 PRSP Trust Contribution - - - - 642,388 - - 875.00.0000-48004 Other Income - Section 115 PRSP T (192,302) 115,059 173,776 - 44,986 - - Fund: 875 Total Revenue: (192,302) 115,059 173,776 - 687,375 85,500 85,000 Expenditure:
875.20.2010-56992 Bank Service Charges - 7,026 7,745 - 8,997 - - Total Expenditure 9800 - 7,026 7,745 - 8,997 - -
Fund: 875 Total Expenditure: - 7,026 7,745 - 8,997 - -
Grand Total Revenues: (192,302) 115,059 173,776 - 687,375 85,500 85,000 Grand Total Expenditures: - 7,026 7,745 - 8,997 - -
Grand Total Surplus / (Deficit) (192,302) 108,033 166,031 - 678,378 85,500 85,000 Fund Balances (Deficits) - Beginning of Year 1,372,990 1,180,688 1,288,720 1,454,751 1,454,751 2,133,129 2,218,629 Fund Balances (Deficits) - End of Year 1,180,688 1,288,720 1,454,751 1,454,751 2,133,129 2,218,629 2,303,629

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INTENTIONALLY
To: Mayor and City Council
From: City Manager
Meeting Date: June 10, 2025
Subject: PUBLIC HEARING – RESOLUTIONS RELATED TO THE
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1
FOR FISCAL YEAR 2025-26
Recommendations:

1. Conduct a public hearing;

2. Approve a resolution ratifying the Engineer’s Annual Levy Report for the Pico Rivera Landscape and Lighting Assessment District No. 1 for fiscal year (FY) 2025- 26; and

Strategic Priority:
1 - Fiscal & Organizational Sustainability - Create a City government build to adapt to change
Strategy:

1.1 Build a more transparent and sustainable fiscal system to improve trust and efficiency.

Fiscal Impact:

Allows the District to collect assessments in order to fund the utilities, maintenance, and projects appropriated in the FY 2025-26 Budget.
2 CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 10, 2025 PUBLIC HEARING – RESOLUTIONS RELATED TO THE LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1 FOR FISCAL YEAR 2025-26

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Pico Rivera City CouncilJune 10, 2025

Pico Rivera City Council
June 10, 2025