Pico Rivera City Council
May 12, 2026

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

Strategy:

1.3 Improve organizational effectiveness to reduce costs and streamline efforts.

Fiscal Impact:

The Third Quarter Budget Report shows current General Fund (GF) revenues and expenditures for the first nine (9) months of FY 2025-26. Based on current-year-end projections, the General Fund is expected to remain balanced and net to zero by fiscal year-end.

The recommended budget amendments for the General Fund and Other Funds are detailed in Enclosures 3. Upon City Council approval, the following actions will occur:
• $5,800,000 will be reallocated within the CIP Fund from the Road Resurfacing Program – Overlay and Reconstruction project (400.70.7300-54500-CIP.50106) to three (3) street projects: $2,300,000 to the Citywide Residential Slurry Seal Project (400.70.7300-54500-CIP.50136), $3,000,000 to the Citywide Cape Seal Project (400.70.7300-54500-CIP.50137), and $500,000 to the Citywide Concrete Curb, Gutter, and ADA Ramp Repairs Project (400.73.7300-54500-CIP.50138); • $325,000 will be appropriated from the Measure R Fund Balance to CIP 50139 (207.70.7300-54500-CIP.50139);
• $96,000 will be reduced from the CED account 100.30.3046-54400 (Emergency Preparedness Professional Services) and transferred from the General Fund (100.98.9800-56900) to the Equipment Replacement Fund (170.00.0000-47900); • $120,000 will be transferred from the CED General Fund budget (100.30.3046- 54400, Emergency Preparedness Professional Services) to the General Fund Non-Departmental budget (100.90.9005-54100, Sales Tax Sharing); • $25,000 will be transferred from the General Fund Unassigned Fund Balance (100.98.9800-56900) to the ICE Legal Aid Fund (182.00.0000-47900) and appropriated to the Assistance Program (182.11.1100-54107).

Overall, the General Fund will experience a net impact of $121,000 from the transfers.

The CIP Fund will remain unchanged, and the Measure R Fund will reflect an appropriation of $325,000.

CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

Discussion:

The City Council adopted the balanced biennial FY 2025-27 Budget on June 24, 2025.

This third-quarter budget performance report for FY 2025-26 covers a nine (9) month period from July 1, 2025, through March 31, 2026, and year-end projections for the remaining three (3) months of the fiscal year from April 1, 2026, through June 30, 2026.

This report summarizes the City of Pico Rivera’s (City) overall financial position for the current fiscal year and provides quarterly public reporting. This ensures that the City consistently monitors its revenues and expenditures to proactively respond to unanticipated changes or emerging trends, thereby increasing transparency of the City’s finances.

Revenues
General Fund revenues through the third quarter total $44.90 million, or 64% of the $69.87 million amended budget. While this reflects an increase of approximately $8.3 million, or 23%, compared to the third quarter of FY 2024-25, it is important to note that a combination of one-time and ongoing factors drives the increase.

Key contributors include a one-time $4 million transfer from the Lighting Assessment District to the General Fund to support the Smith Park Aquatic Center, as well as a Proposition A agreement with the City of Montebello that exchanged $3 million in Proposition A funds for $2.25 million in General Fund revenues. In addition, property taxes increased by approximately $623,000 due to the dissolution of the Successor Agency, and business license revenues increased as a result of continued improvements in compliance, as further detailed below (see Table 1).

The General Fund has several revenue sources, including five (5) major categories: Sales Tax, Property Tax, Business License, Utility Users Tax, and Licenses and Permits.

Sales tax is the largest source of revenue for the General Fund, representing approximately 42% of total General Fund operating revenue. Through the first nine (9) months of the fiscal year, sales tax revenues are trending $31,000, or 0.2% lower than the same period last year.

The U.S. Bureau of Labor Statistics reports that the Los Angeles area Consumer Price Index (CPI) increased by approximately 3.4% over the same period last year. Despite regional inflationary growth, the City’s sales tax revenues declined slightly compared to the prior year, primarily due to softer performance in key sectors, including declines in the Business and Industry and Autos and Transportation categories.

Consumer spending remains under pressure as inflation persists, with trends indicating a shift toward more cost-conscious purchasing and a prioritization of essential purchases.

As a result, the City’s 0.2% decline in sales tax indicates revenues are not keeping pace with inflation despite the CPI remaining above the Federal Reserve’s 2.0% target. The City will continue to monitor consumer spending patterns, inflationary trends, and broader economic conditions to evaluate potential impacts on future revenue performance. Based CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

on current information, sales tax revenue is projected to be slightly below the amended budget by fiscal year-end.

Property tax is the second-largest General Fund revenue source, representing approximately 24% of total General Fund Operating Revenue. Through this period, property tax revenues have increased by $1.1 million, or 15%, compared to the same period last year. This growth is primarily attributable to the dissolution of the Successor Agency to the Pico Rivera Redevelopment Agency, which was approved by the Los Angeles County Fourth Supervisorial District Consolidated Oversight Board on December 18, 2025. As a result, the General Fund received additional property tax distributions of $208,000 in December 2025 and $414,000 in January 2026. Revenues were further supported by an increase of approximately $138,000 in property tax in-lieu of vehicle license fee revenues.

While the local housing market has shown signs of softening, the median sale price of a detached single-family home in the City of Pico Rivera declined from $727,500 in March 2025 to $708,500 in March 2026, a decrease of $19,000, or 2.6%. This modest decline reflects localized market conditions, likely influenced by high interest rates and a slowdown in sales activity. However, the additional revenue resulting from the dissolution of the Successor Agency is expected to offset these trends. As such, property tax revenues are projected to exceed the amended budget.

Looking ahead, the dissolution of the Successor Agency is expected to generate ongoing fiscal benefits. Beginning in fiscal year 2026-27, the General Fund is projected to receive approximately $955,000 in additional annual property tax revenue. In addition, the annual $1,065,000 transfer from the General Fund to the Successor Agency Fund will cease, further strengthening the City’s long-term General Fund position.

Utility Users Tax (UUT) revenue for the first nine (9) months shows an increase of $75,900, or 3%, compared to the same period last year, primarily due to higher electricity prices.

As of February 2025, the Bureau of Labor Statistics (BLS) discontinued publishing Electricity indices at the Los Angeles metropolitan level. The City now references the broader West Region data. According to the March 2026 BLS release, the Electricity index for the West Region increased by approximately 2.1% year-over-year, consistent with the upward trend observed in UUT revenues. Based on current trends, UUT revenues are anticipated to meet budget expectations.

Business License (BL) revenue is higher in the third quarter of FY 2025-26 than in FY 2024-25 by $467,900, or 16%. This growth reflects the continued impact of Measure AB, a measure overwhelmingly approved by City voters in November 2022. The measure modernized the City’s outdated Business License Tax fee structure, resulting in a more equitable and sustainable framework that supports small businesses.

Since the new fee structure took effect in January 2023, the City has continued to experience steady growth in BL revenues as more businesses renew their licenses under CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

the updated structure. The increase reflects both improved compliance and a more equitable distribution of fees across business types and sizes. Although Business License revenues have shown positive growth compared to the prior year, current trends indicate revenues are not expected to meet budget expectations and are projected to come in below the amended budget by fiscal year-end.

The Licenses and Permits category is $67,100 lower, or 4%, compared to the same period last year. This decrease is primarily due to one-time Plan Check revenue received in October 2024 in the prior year related to the Knights Inn Hotel redevelopment project, which will transform the former hotel into a 95-unit townhouse condominium complex.

Construction permit revenue is being received in phases as individual units are constructed, with full project completion anticipated in the coming years.

Staff will continue to monitor development activity and revenue trends. Based on current activity levels and projected permit issuance, revenues are expected to exceed budget by fiscal year-end.

Transient Occupancy Tax (TOT), the hotel visitor tax, is slightly higher this year by $3,700, or 2%, than in the same period last year. The increase is primarily due to a one-time catch-up payment from a hotel operator for services rendered in FY 2024-25 but received after August 31, 2025. Accordingly, the payment was recorded in the first quarter of the current fiscal year, contributing to the overall increase. Although TOT revenues are slightly higher than the prior year, current trends indicate they will come in below the amended budget.

The Other Taxes category, which includes Franchise Tax and Rubbish Franchise Fee, is coming in slightly higher by $6,900, or 1%, compared to the same period last year. This increase is primarily driven by growth in Rubbish Franchise Fee revenue, which is adjusted annually based on the Consumer Price Index (CPI).

This growth is partially offset by lower franchise tax revenue from traditional telecommunications providers, such as cable television companies, as consumer preferences continue to shift toward streaming services. While this category has historically fluctuated, the City has observed a gradual decline in these revenues in recent years. Staff will continue to monitor collections and trends, as most franchise tax revenue is received in the final quarter of the fiscal year. Based on current trends, Other Taxes are expected to come in below budget expectations.

Charges for Services are lower this year by $10,300, or 2%, primarily due to a change in how the Technology Surcharge permitting fee is recorded. Beginning in FY 2025-26, this revenue is allocated to the City’s Financial System Fund (Fund 450) to support financial software needs.

All Other Revenues, which include Fines and Forfeitures, Use of Money, Cost Reimbursement, and Intergovernmental Revenues, increased by $2.7 million, or 102%, compared to the same period last year. This increase is primarily due to a fund exchange approved by the City Council on January 13, 2026. Under this arrangement, the City CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

exchanged $3.0 million in restricted Prop A funds for $2.25 million in unrestricted General Fund revenues, providing greater flexibility to fund priority needs, including Capital Improvement Projects.

Additionally, the increase reflects the General Fund’s implementation of rental charges to the Water Fund and the PRIME Enterprise Fund for the use of office and storage space, which the General Fund previously absorbed. Based on current trends, All Other Revenues are expected to exceed the amended budget.

Operating Transfers In, which include State of California Gas Tax revenues, decreased by $62,700, or 5%, compared to the same period last year. This decline reflects broader statewide trends, as more drivers transition to electric and fuel-efficient vehicles, resulting in reduced gasoline consumption and lower gas tax revenues. To address this shift and ensure continued funding for transportation infrastructure and maintenance, the State is evaluating alternative revenue sources.

Non-Operating Transfers In (One-Time) Revenues consist of special funding sources that are not supported by the General Fund and are not expected to recur annually. For FY 2025–26, these transfers include $4,000,000 from the Lighting Assessment District Fund to support the construction of the Smith Park Aquatic Center and $145,000 from the Reach Program Fund to launch the S.O.N.G. (Sounds of New Generations) pilot program.

The Smith Park Aquatic Center project will revitalize a facility that has been closed since the onset of the COVID-19 pandemic. The project includes replacing the pool, pool deck, and equipment, constructing a new equipment building, and renovating the existing recreation facility.

Additionally, the City Council approved funding for the S.O.N.G. Program, a music-and arts-based enrichment initiative serving underserved youth in Pico Rivera. The program provides hands-on instruction in songwriting, music production, recording, and performance, led by industry professionals.

Overall, General Fund revenues are projected to end the year approximately $753,731, or 1.1%, higher than the amended budget, resulting in a total FY 2025-26 revenue projection of approximately $70,620,086. This is attributed to increased revenues in Property Tax, BL Tax, and Non-Operating Transfers In, as discussed above. Table 1 below shows revenues by category.
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CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

Table 1. General Fund Revenues by Category
Expenditures
General Fund expenditures through the nine (9) months of the fiscal year (third quarter) total $52.29 million, or 72% of the $72.48 million amended budget. Most departments saw increases compared to the prior year, primarily in Salaries and Benefits, which rose by $1.07 million due to cost-of-living adjustments (COLAs), merit increases, and the filling of vacant positions across various City departments.

In FY 2024-25, the City Council approved Memorandums of Understanding (MOUs) between the City of Pico Rivera and three (3) full-time employee bargaining groups: the Professional and Confidential Employee Association (CEA), the Service Employees International Union 721 (SEIU), and the Director’s Union. The approved MOUs include annual COLA salary increases of 4%, 3%, and 3% for FY 2024-25, FY 2025-26, and FY 2026-27, respectively. The current fiscal year represents the second year of these agreements.

The Maintenance and Operations costs in the General Fund departments increased by $591,700 compared to the same period last year. This increase is primarily due to departments moving forward with projects, increases in contracted services, and additional expenditures related to the expansion of programs and services, as described below. Monthly, budget-to-actual performance is monitored closely to ensure spending stays within budget. Overall, total expenditures are projected to be below budgeted amounts.

Discussion of departments with significant variances from the prior year is as follows:

• Administration third-quarter expenditures are $1.02 million, or 67%, higher compared to the same period last year, primarily due to the transfer of the Revenue Source
FY 24-25
3RD QUARTER

ACTUALS
FY 25-26

AMENDED
BUDGET
FY 25-26
3RD QUARTER

ACTUALS
% OF
BUDGET

REALIZED
$
FY 25-26
vs.

FY 24-25
3RD QUARTER
%
FY 25-26
vs.

FY 24-25
3RD QUARTER
FY 25-26

YEAR-END

PROJECTIONS
Sales Tax $ 15,523,136 $ 26,944,275 $ 15,492,151 57% (30,985) $ (0%) $ 26,812,079 Property Tax 7,732,062 15,228,118 8,856,710 58% 1,124,648 15% 16,121,094 Business License 2,873,156 4,999,443 3,341,063 67% 467,907 16% 4,739,931 Licenses & Permits 1,865,595 2,441,764 1,798,512 74% (67,083) (4%) 2,492,436 Utility Users Tax 2,857,474 4,262,741 2,933,373 69% 75,899 3% 4,258,678 Transient Occupancy Tax (TOT) 215,972 457,512 219,665 48% 3,693 2% 436,657 Other Taxes* 1,216,349 2,135,670 1,223,285 57% 6,936 1% 2,071,149 Charges for Services 476,224 693,451 465,966 67% (10,258) (2%) 716,610 All Other Revenues** 2,621,090 6,824,106 5,290,070 78% 2,668,980 102% 7,160,325 OPERATING REVENUE $ 35,381,058 $ 63,987,080 $ 39,620,796 62% 4,239,738 $ 12% 64,808,960 $ Operating Transfers In*** 1,200,521 1,817,837 1,137,805 63% (62,716) (5%) 1,666,126 Non-Operating Transfers In (One-Time) - 4,061,438 4,145,000 102% 4,145,000 0% 4,145,000 TOTAL - GENERAL FUND REVENUE $ 36,581,579 $ 69,866,355 $ 44,903,600 64% 8,322,021 $ 23% 70,620,086 $ *Includes Franchise Tax, and Rubbish Franchise Fee
**Includes Fines & Forfeitures, Use of Money, Other Revenue, and Intergovernmental Revenue ***Includes Transfer In (Gas Tax)
CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

Information Technology Division from Administrative Services to Administration.

Additional increases are attributable to cost-of-living adjustments, City Council salary increases, continued progress on City Clerk records digitization efforts, higher legal service costs, and expanded branding and marketing initiatives.

Expenditures are expected to come in below budget by the end of the fiscal year. • Public Safety - Los Angeles County Sheriff’s Department (LASD) expenditures are tracking higher than last year by $698,900, or 6%, primarily due to the annual contract increase with LASD and the enhancement of public safety programs.

These enhancements include additional video monitoring services throughout City parks provided by Netwatch, the Shotspotter Gunshot Detection System, Public Safety Coordinator Consulting, and additional security services provided by Southwest Patrol Inc. Expenditures are projected to be in line with the amended budget by fiscal year-end.
• Administrative Services expenditures are lower by $496,700, or 23%, compared to the same period in the prior fiscal year, primarily due to the transfer of the Information Technology Division to the Administration Department. Additionally, vacancies anticipated in the fourth quarter are expected to result in expenditures coming in below budget by year-end.
• Community and Economic Development expenditures increased by $257,200, or 7%, compared to the prior year, primarily due to higher Salaries and Benefits resulting from cost-of-living adjustments and the filling of two (2) previously vacant positions. Maintenance and Operations costs are lower due to the temporary use of contracted services to cover a vacant position, which has since been filled with full-time staff.

The Department is also advancing Emergency Preparedness initiatives, including updates to the City’s Local Hazard Mitigation Plan, which is expected to be completed within the current fiscal year, as well as the Emergency Operations Plan and the Safety Element of the General Plan. These efforts are expected to continue into the next fiscal year. Overall, expenditures are projected to come in below budget by fiscal year-end.
• Non-Departmental expenditures are coming in $805,100 lower, or 9%, compared to the prior fiscal year, primarily due to one-time costs associated with the acquisition of real property in the prior year. In November 2024, the City Council approved the purchase of property located at 8563–8565 Whittier Boulevard. The site is located at a major intersection and presents a strategic redevelopment opportunity with potential public benefits for surrounding properties and businesses.

While expenditures are lower than in the prior year, Non-Departmental expenditures are projected to exceed the amended budget due to higher-thananticipated Sales Tax Sharing costs in the current fiscal year. These costs are associated with an agreement that allocates a portion of sales tax revenue CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

generated by the participating business to the City. The business’s stronger-thanexpected taxable sales performance has increased the City’s obligations under the agreement, resulting in higher expenditures.
• Human Resources expenditures are slightly higher by $35,000, or 4%, than the prior fiscal year. The increase is primarily attributable to higher Salaries and Benefits due to cost-of-living and merit adjustments. Maintenance and Operations costs have also increased slightly, mainly due to higher General Liability and Claims Administration fees driven by CPI-based contract adjustments.

Additionally, the increase reflects the City’s continued investment in staff development, including expanded customer service training initiatives.

Based on current projections, actual expenditures are expected to come in below budget by the end of the fiscal year. The Department will continue Health and Wellness initiatives into the next fiscal year.
• Parks and Recreation expenditures have increased by $490,000, or 10%, compared to the same period last fiscal year. This increase is due to several factors, including higher personnel costs stemming from COLAs, the filling of vacant positions, merit increases, and promotions. Additionally, there has been an increase in hourly wages for parks and seasonal programs, including Camps, Facilities, Programs, and Senior Services.

Vacancies experienced throughout the fiscal year across various positions, as well as Hourly staff working fewer than their maximum authorized hours due to operational needs and employee availability, are expected to result in personnel expenditures coming in below the amended budget by year-end.

Maintenance and Operations costs have also increased, primarily due to higher expenses for special events, trips, and tour programming. Enhanced Senior Center activities, including the purchase of fitness equipment and expanded programming support, have contributed to these costs. One-time expenses have also played a role, such as facility improvements at the Pico Park Gymnasium, which include the installation of sound panels and glass backboards. • Public Works expenditures have increased by $459,000, or 6%, compared to the same period in the prior fiscal year. The increase in Salaries and Benefits is primarily due to COLAs, merit adjustments, and rising Group Health contributions.

Maintenance and Operations costs have also increased due to higher utility, repair, and service expenses, as well as elevated equipment replacement costs. Despite these increases, expenditures are projected to come in below the amended budget by fiscal year-end.
• Operating Transfers Out include the $1.065 million Sales Tax Pledge from the General Fund to the Successor Agency (Fund 851). This is an obligation the City has pledged under the 2021 Tax Allocation Refunding Bonds (TARBs).

CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

• Non-Operating Transfers Out include $3 million in funding for the Pavement Management Capital Improvement Project, supporting the City’s ongoing efforts to improve the Pavement Condition Index and maintain roadway infrastructure.

On October 14, 2025, the City Council approved a $291,000 transfer to the Financial System Fund to support implementation of the City’s financial software system. On December 9, 2025, the City Council approved a $428,000 transfer to the Liability Claims Fund to address a deficit primarily related to FY 2024–25 claims.

On February 10, 2026, the City Council approved a $943,000 transfer for HVAC and roof improvements at the Rivera Park and Pico Park Gymnasiums.

Additionally, on February 19, 2026, the City Council approved transfers totaling $4,546,000 to the CIP Fund for the Smith Park Aquatic Center, as previously discussed.

Table 2. General Fund Expenditures by Department

DEPARTMENT /

EXPENDITURE CATEGORY
FY 24-25
3RD QUARTER

ACTUALS
FY 25-26

AMENDED
FY 25-26
3RD QUARTER

ACTUALS
% OF
BUDGET

REALIZED
$
FY 25-26
vs.

FY 24-25
3RD QUARTER

ACTUALS
%
FY 25-26
vs.

FY 24-25
3RD QUARTER

ACTUALS
FY 25-26

YEAR-END

PROJECTIONS

YEAR-END

VARIANCE

ADMINISTRATION
Salaries & Benefits $ 1,154,257 $ 2,056,745 $ 1,388,792 $ 234,534 20% $ 2,026,034 Maintenance & Operations 381,490 2,181,930 1,170,656 789,166 207% 1,783,028 TOTAL ADMINISTRATION 1,535,747 4,238,675 2,559,448 60% 1,023,701 67% 3,809,062 (429,613) Public Safety 10,836,384 17,545,320 11,535,294 66% 698,911 6% 17,545,320 -

ADMINISTRATIVE SERVICES
Salaries & Benefits 1,399,996 2,256,161 1,437,485 37,489 3% 2,067,657 Maintenance & Operations 729,657 294,328 195,479 (534,178) (73%) 296,195 TOTAL ADMINISTRATIVE SERVICES 2,129,654 2,550,489 1,632,964 64% (496,690) (23%) 2,363,852 (186,637) COMMUNITY & ECONOMIC DEV.

Salaries & Benefits 2,695,975 4,574,922 2,995,947 299,973 11% 4,303,482 Maintenance & Operations 821,603 3,014,954 778,805 (42,798) (5%) 1,814,138 TOTAL COMMUNITY & ECONOMIC DEV. 3,517,578 7,589,876 3,774,753 50% 257,175 7% 6,117,620 (1,472,256) Non-Departmental 8,622,782 8,054,648 7,817,689 97% (805,094) (9%) 8,257,751 203,103

HUMAN RESOURCES
Salaries & Benefits 667,111 936,359 687,103 19,992 3% 929,226 Maintenance & Operations 248,550 496,544 263,763 15,213 6% 419,096 TOTAL HUMAN RESOURCES 915,661 1,432,903 950,865 66% 35,204 4% 1,348,322 (84,581)

PARKS & RECREATION
Salaries & Benefits 3,934,587 6,484,869 4,145,303 210,716 5% 5,804,125 Maintenance & Operations 1,085,437 1,984,202 1,364,657 279,220 26% 1,949,271 TOTAL PARKS & RECREATION 5,020,024 8,469,071 5,509,960 65% 489,936 10% 7,753,397 (715,674)

PUBLIC WORKS
Salaries & Benefits 3,901,258 6,287,460 4,169,439 268,182 7% 5,758,921 Maintenance & Operations 3,876,022 5,955,141 4,067,291 191,269 5% 6,095,485 TOTAL PUBLIC WORKS 7,777,279 12,242,601 8,236,730 67% 459,451 6% 11,854,406 (388,195)

GENERAL FUND OPERATING
EXPENDITURES 40,355,109 62,123,583 42,017,703 68% 1,662,594 4% 59,049,730 (3,073,853) TOTAL Salaries & Benefits 13,753,184 22,596,516 14,824,069 1,070,886 8% 20,889,446 TOTAL Maintenance & Operations 26,601,925 39,527,067 27,193,634 591,708 2% 38,160,284 40,355,109 62,123,583 42,017,703 68% 1,662,594 4% 59,049,730 (3,073,853) Operating - Transfers Out 1,065,000 1,065,000 1,065,000 - 0% 1,065,000 Non-Operating - Transfers Out 6,779,324 9,293,402 9,207,902 2,428,578 36% 10,505,356

TOTAL - GENERAL FUND
EXPENDITURES $ 48,199,433 $ 72,481,985 $ 52,290,605 72% 4,091,172 $ 8% 70,620,086 $ (1,861,899) CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

General Fund Summary
At the end of the third quarter, expenditures exceeded revenues primarily due to the timing of certain revenue streams, such as Sales Tax, Property Tax, Franchise Fees, and TOT, which continued to be received later in the fiscal year. Expenditures, on the other hand, are paid upfront, including the transfers for the street projects, the Smith Park Aquatic Center project, and the Sales Tax Pledge. The third-quarter report is developed on nine (9) months of actual (unaudited) activity for FY 2025-26.

Administrative Services staff compared the third quarter of FY 2025-26 to the third quarter of FY 2024-25. As shown in Table 3, revenues are higher by $8.3 million, and expenditures are higher by $4.1 million compared to the same period last year, for the reasons described in detail in the revenue and expenditure sections above.

Due to ongoing geopolitical tensions and economic uncertainty, staff continues to closely monitor potential impacts on the City’s revenues and overall fiscal stability, particularly related to sales tax and consumer spending trends. Given the evolving economic conditions, staff is proceeding cautiously in evaluating the City’s fiscal outlook. At this time, staff is presenting the FY 2025–26 year-end projections on a conservative, breakeven basis to help ensure fiscal prudence and maintain financial flexibility as economic conditions continue to develop.

Table 3. Third-quarter 2026 Actuals Compared to Third-quarter 2025 Actuals Graph 1 compares Total Revenues and Total Expenditures for FY 2023-24 through FY 2025-26.

FY 24-25
3RD QUARTER

ACTUALS
FY 25-26

AMENDED
BUDGET
FY 25-26
3RD QUARTER

ACTUALS
$
FY 25-26
vs.

FY 24-25
3RD QUARTER
%
FY 25-26
vs.

FY 24-25
3RD QUARTER
FY 25-26

YEAR-END

PROJECTIONS
REVENUE $ 36,581,579 $ 65,804,917 $ 40,758,600 $ 4,177,021 11% 66,475,086 $ Non-Operating Transfers In* - 4,061,438 4,145,000 4,145,000 0% 4,145,000 TOTAL REVENUES 36,581,579 69,866,355 44,903,600 8,322,021 23% 70,620,086 EXPENDITURES** 41,420,109 63,188,583 43,082,703 1,662,594 4% 60,114,730 Non-Operating Transfers Out*** 6,779,324 9,293,402 9,207,902 2,428,578 36% 10,505,356 TOTAL EXPENDITURES 48,199,433 72,481,985 52,290,605 4,091,172 8% 70,620,086 OPERATING SURPLUS / (DEFICIT) (4,838,530) 2,616,334 (2,324,102) 2,514,428 (52%) 6,360,356 TOTAL SURPLUS / (DEFICIT) $ (11,617,854) $ (2,615,630) $ (7,387,004) $ 4,230,850 (36%) $ 0 *Includes One-Time Non-Operating Transfers In (Intergovernmental Transfers) **Includes Vacancy Savings
***Includes One-Time Transfers Out
CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

Graph 1. FY 2023-24 Actuals through FY 2025-26 Actuals
Based on a detailed review of third-quarter financial performance, staff has identified several areas requiring budget adjustments to align with current operational needs and priorities. These recommendations reflect updated revenue trends, expenditure patterns, and program requirements observed through the third quarter.

Proposed Budget Adjustments (Enclosure 3):

The following proposed adjustments are intended to address funding gaps, realign appropriations with actual activity, and support ongoing service delivery. These changes are necessary to maintain fiscal stability while ensuring that critical programs and obligations are adequately funded.

Capital Improvement Funds Budget Adjustments
The City maintains a five-year Capital Improvement Program (CIP) that includes projects to improve streets, bridges, roadways, parks and open spaces, stormwater quality, water production, treatment, and delivery, sanitary sewer systems, City buildings, and other large-scale capital projects. These projects are reviewed as part of the FY 2025-26 Third Quarter Budget Review. Upon analysis, the CIP projects described below require thirdquarter budget adjustments net of $325,000, as outlined in Enclosure 3; these adjustments have no fiscal impact on the General Fund.

These budget adjustments are intended to better align available funding with current priorities and delivery strategies. As project scopes and conditions evolve, reallocating funds from the Road Resurfacing Program - Overlay and Reconstruction project (CIP.50106) to three (3) street projects: the Citywide Residential Slurry Seal Project (CIP.50136), Citywide Cape Seal Project (CIP.50137), and Citywide Concrete Curb, Gutter, and ADA Ramp Repairs Project (CIP.50138) will allow the City to deploy resources toward targeted pavement preservation treatments more efficiently. These treatments are cost-effective and help extend the life of roadways while improving overall pavement conditions.

CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

In addition, the appropriation of $325,000 from the Measure R Fund Balance for the Marjorie Street and Passons Boulevard improvements addresses identified safety needs at a key intersection. This project will enhance pedestrian accessibility and safety by installing upgraded crosswalks and ADA-compliant infrastructure.

Transfer $96,000 from the General Fund to the Equipment Replacement Fund The City has consistently set aside funding in the Vehicle and Equipment Replacement Fund to support ongoing operations. However, staff identified two (2) vehicles, a bucket truck, and a heavy-duty work truck, that require near-term replacement but do not have sufficient reserves. Both vehicles are experiencing significant mechanical and operational issues that exceed their remaining value. The current bucket truck (2017 Ford F-550) has extensive hydraulic control issues, and this model has been discontinued, making parts increasingly difficult to obtain. The heavy-duty work truck (2019 Ford F-350) continues to experience persistent mechanical problems, including repeated computer system failures, transmission issues, and an unresolved fluid leak.

Given the age of both vehicles, escalating repair costs, and the likelihood of continued failures, replacement is the most cost-effective and operationally reliable solution.

Staff recommends reducing $96,000 from the FY 2025-26 CED General Fund budget in GL Account 100.30.3046-54400 (Emergency Preparedness Contracted Services) and transferring the funds to the Equipment Replacement Fund to support the acquisition of these two (2) vehicles.

Transfer $120,000 from the General Fund CED budget to the General Fund NonDepartmental budget Sales Tax Sharing costs for the current fiscal year are higher than anticipated. These costs are associated with an agreement that allocates a portion of sales tax revenue generated by a participating business to the City. Stronger-than-expected taxable sales performance by the business has increased the City’s obligations under the agreement, resulting in higher expenditures.

To address this, staff recommends reducing $120,000 from the FY 2025-26 CED General Fund budget in GL Account 100.30.3046-54400 (Emergency Preparedness Contracted Services) and transferring the funds to the Non-Departmental GL Account 100.90.9005- 54100 (Sales Tax Sharing) to support the associated budget deficit.

Positions (Personnel) Adjustment
To support City operations, it is essential to adjust positions as efficiently and effectively as possible to meet the departmental objectives and goals. These adjustments support the City in achieving optimal service levels. The FY 2025-26 Adopted Budget includes adequate funding for the personnel adjustment outlined in Enclosure 3. The proposed adjustment results in a net-neutral impact on the FTE total, maintaining the count at 162 adopted positions for FY 2025-26.

CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

To implement strategies aligned with City Council priorities and guiding principles, two (2) positions are proposed for adjustment. The recommended position changes are listed below:

Administrative Services (2 Positions)
Reclassify two (2) Account Clerk II to Account Clerk III – The department currently has two (2) Account Clerk II positions responsible for processing receipts for Water Operations and other miscellaneous revenues. Staff recommends reclassifying these positions to Account Clerk III to expand the responsibilities to include supporting Water Billing functions and performing basic business license administration. Reclassification would result in the addition of two (2) Account Clerk III positions and the elimination of two (2) Account Clerk II positions. The FY 2025-26 budget includes sufficient funds to cover the reclassification.

Transfer $25,000 from the General Fund to the ICE Legal Aid Fund As the City continues to provide financial assistance for immigration bond payments to eligible Pico Rivera residents, staff recommends transferring $25,000 from the General Fund to the ICE Legal Aid Fund to support the Coalition for Humane Immigrant Rights (CHIRLA). This action builds on the City’s existing legal assistance program and helps ensure timely access to support and resources for residents facing detention. The proposed funding strengthens the City’s partnership with CHIRLA and enhances the ability to assist families impacted by immigration enforcement actions. By supporting bond assistance, the program promotes community stability, allows individuals to prepare their legal cases outside of detention, and provides critical relief to residents during times of hardship.

Collectively, these actions reflect the City’s commitment to proactive infrastructure maintenance, efficient use of available funding, and continued investment in projects that improve mobility, safety, and quality of life for residents.

Enterprise Funds
The City has four (4) Enterprise Funds: Water Authority, PRIME, Golf Course, and Sports Arena. Collectively, these are separate funds in which the City charges customers fees to cover all or most of the costs of services provided. A review of these funds is included in the FY 2025-26 Third Quarter Budget Review. A summary of total revenues and expenses for the Enterprise Funds as of March 31, 2026, is provided in Table 5 below.

Table 5. Enterprise Funds Revenue and Expense Totals
Water Operations PRIME Golf Course Sports Arena
Operating Revenue $ 11,038,117 $ 20,410,662 $ 948,361 $ 155,016 Operating Expense $ 7,638,083 $ 14,840,410 $ 1,320,613 $ 107,257 OPERATING SURPLUS / (DEFICIT) $ 3,400,035 $ 5,570,252 $ (372,251) $ 47,759 Less: Capital Outlay $ (649,873) $ - $ - $ -
TOTAL SURPLUS / (DEFICIT) $ 2,750,162 $ 5,570,252 $ (372,251) $ 47,759 FY 2025-26 Third Quarter Results
CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

Water Operations Enterprise Fund
The Water Operations Enterprise Fund accounts for the operation and maintenance of the City’s water treatment, water transmission, and distribution system. FY 2025-26 Water Fund revenues include the implementation of the annual water rate increase adopted by the City Council on April 27, 2021. Staff expects expenditures to remain within budget by the end of the fiscal year.

Pico Rivera Innovative Municipal Energy (PRIME) Fund
The PRIME Fund includes revenues and expenses for the purchase and sale of “greener” energy for consumers. FY 2025-26 third-quarter revenues are outpacing expenses by approximately $5.6 million. On April 14, 2026, the City Council approved a reduction in PRIME generation rates of approximately 17%, effective May 1, 2026, to maintain competitive rates for customers amid ongoing market volatility. This action is projected to result in an annual revenue reduction of approximately $1.3 million beginning in FY 2026–

27. PRIME’s existing reserves are sufficient to absorb this short-term revenue impact while continuing to support ongoing operations and long-term program stability. This strategy allows PRIME to support program stability, sustain customer participation, and continue covering operational costs through the responsible use of available reserves. Staff will continue to monitor PRIME’s fund reserves closely and will return to the City Council with recommendations as needed. Staff anticipates expenditures to exceed budget projections by the end of the fiscal year.

Golf Course Fund
At the end of the third quarter of FY 2025–26, the Pico Rivera Golf Course reports revenue that is generally consistent with the prior year, while operational expenditures have declined. The City’s transition to a new management company in February 2024 continues to support improved operational efficiency, expanded offerings, and enhanced service levels.

The reduction in expenditures is primarily attributable to a shift toward performing more services in-house and to vendor discounts secured through the management company’s established industry relationships. In addition, prior staffing transitions contributed to lower payroll costs earlier in the fiscal year.

While revenues have remained stable overall, earlier impacts of staffing changes, particularly within kitchen operations, temporarily limited food and beverage service capacity. Staffing levels have since stabilized, and additional programs are being implemented to increase golfer participation and strengthen concession sales.

Despite these improvements, expenditures continue to outpace revenues at this point in the fiscal year. Staff will continue to monitor operating performance and cost trends through the remainder of the fiscal year and provide updates as appropriate.

CITY COUNCIL AGENDA REPORT – MEETING OF MAY 12, 2026
FISCAL YEAR 2025-26 THIRD QUARTER BUDGET REPORT AS OF MARCH 31, 2026

Sports Arena Fund
Sports Arena revenues are lower than in the prior fiscal year, reflecting reduced activity at the outdoor venue. Correspondingly, expenditures have also declined, consistent with the decrease in events and related operations. Based on current trends, staff anticipates the fund may incur a deficit by the end of the fiscal year.

Staff will continue to monitor the fund’s performance and evaluate operational strategies through the remainder of the fiscal year.

Conclusion:

This Third Quarter Budget Review Report provides an overview of the City’s operating revenues and expenditures for the quarter ending March 31, 2026, compared to the previous year. A detailed report on General Fund revenues and expenditures is included in Enclosure 1. Additionally, staff has included a detailed report on revenues and expenses for Enterprise Funds for the same period (Enclosure 2). Departments continue working to reduce impacts on the General Fund while monitoring and evaluating opportunities to enhance revenues and reduce expenditures. The Annual Comprehensive Financial Report for the fiscal year ending June 30, 2026, and the FY 2025-26 General Fund Year-End Results will provide an update on General Fund and Special Fund activities and serve as the audited financial summary for the City of Pico Rivera. Staff recommends receiving and filing the Third Quarter Budget Report ending March 31, 2026.

Steve Carmona
SC:AG:JG:JA:DS:ep
Enclosure(s): 1) FY 2025-26 Third Quarter Revenue and Expenditure Budget Report – General Fund
2) FY 2025-26 Third Quarter Revenue and Expenditure Budget Report – Enterprise Funds
3) FY 2025-26 Third Quarter Budget Adjustments
Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD .00 13,733,107.00 876,525.33 .00 8,141,651.63 5,591,455.37 59 8,083,590.65 .00 13,254,498.00 933,570.32 .00 7,374,659.03 5,879,838.97 56 7,500,272.47 .00 (43,330.00) (18,293.87) .00 (24,159.28) (19,170.72) 56 (60,726.81) .00 1,025,570.00 53,967.19 .00 113,185.06 912,384.94 11 138,048.59 .00 194,005.00 .00 .00 120,546.29 73,458.71 62 74,597.36 .00 457,512.00 .00 .00 219,665.47 237,846.53 48 215,972.00 .00 4,262,741.00 321,142.10 .00 2,933,372.85 1,329,368.15 69 2,857,474.20 .00 1,110,100.00 .00 .00 1,110,100.00 .00 100 1,078,300.00 .00 22,709.00 1,729.07 .00 19,178.07 3,530.93 84 24,520.00 .00 4,788,000.00 444,483.73 .00 3,117,352.08 1,670,647.92 65 2,724,177.73 .00 850.00 110.00 .00 495.15 354.85 58 824.90
.00 100,717.00 3,068.39 .00 64,755.41 35,961.59 64 (24,849.83) .00 (94,569.00) (55,181.54) .00 (247,695.62) 153,126.62 262 (63,533.05) .00 204,249.00 96,804.25 .00 405,203.70 (200,954.70) 198 234,323.50 .00 196.00 48.20 .00 952.54 (756.54) 486 2,212.61
.00 9,116.00 1,028.00 .00 6,774.00 2,342.00 74 6,491.90 .00 1,000.00 .00 .00 .00 1,000.00 0 .00
.00 20,800.00 (256.68) .00 9,744.64 11,055.36 47 509.60 .00 9,180.00 .00 .00 9,559.00 (379.00) 104 10,684.00
.00 750,000.00 100,626.34 .00 989,208.82 (239,208.82) 132 709,335.39 .00 13,000.00 4,242.71 .00 31,257.08 (18,257.08) 240 11,835.65 .00 4,000.00 3,027.64 .00 26,921.67 (22,921.67) 673 8,734.77 .00 95,000.00 992.00 .00 10,595.80 84,404.20 11 93,589.00 .00 190,000.00 29,155.00 .00 263,604.72 (73,604.72) 139 167,682.92 .00 50,000.00 4,746.00 .00 38,840.30 11,159.70 78 44,836.00 .00 180,000.00 .00 .00 444.00 179,556.00 0 328.00
.00 150,000.00 3,891.00 .00 57,324.59 92,675.41 38 79,884.91 .00 650,000.00 1,571.00 .00 39,751.16 610,248.84 6 445,282.72 .00 3,435.00 216.00 .00 1,845.80 1,589.20 54 3,134.00
.00 85,000.00 550.00 .00 16,701.24 68,298.76 20 37,219.08 .00 75,000.00 94,306.46 .00 158,677.12 (83,677.12) 212 27,578.27 .00 1,200,000.00 81,757.00 .00 659,122.00 540,878.00 55 624,571.34 .00 9,100.00 .00 .00 29,650.00 (20,550.00) 326 13,650.00 .00 116,204.00 8,873.46 .00 64,996.66 51,207.34 56 85,270.05 .00 .00 .00 .00 12,690.00 (12,690.00) +++ 11,280.00
.00 1,938,900.00 .00 .00 1,207,434.43 731,465.57 62 1,191,477.71 .00 63,200.00 .00 .00 (26,851.87) 90,051.87 -42 198,139.49 .00 9,273.00 1.00 .00 9.00 9,264.00 0 7,707.56
.00 9,518.00 .00 .00 .00 9,518.00 0 .00
.00 10,754,346.00 .00 .00 5,531,581.54 5,222,764.46 51 5,295,309.34 .00 579,804.00 .00 .00 .00 579,804.00 0 .00
.00 4,279,767.00 22,927.62 .00 2,790,052.61 1,489,714.39 65 2,362,155.22 .00 .00 .00 .00 414,529.41 (414,529.41) +++ .00
.00 195,000.00 .00 .00 201,536.61 (6,536.61) 103 194,663.46 .00 41,305.00 5,796.00 .00 102,738.00 (61,433.00) 249 23,460.00 .00 175,000.00 19,319.80 .00 223,590.90 (48,590.90) 128 170,600.20 .00 .00 36.00 .00 36.00 (36.00) +++ .00
.00 151.00 .00 .00 91.08 59.92 60 60.00
.00 5,755.00 246.00 .00 6,721.00 (966.00) 117 6,010.16
.00 35,000.00 10,501.01 .00 39,976.61 (4,976.61) 114 27,157.00 .00 65,000.00 6,677.50 .00 41,847.50 23,152.50 64 36,655.00 .00 30,000.00 .00 .00 16,924.00 13,076.00 56 16,951.00
.00 125,000.00 11,960.00 .00 120,286.50 4,713.50 96 107,700.50 .00 2,000.00 .00 .00 2,211.00 (211.00) 111 2,205.00
.00 120,000.00 10,537.50 .00 72,092.50 47,907.50 60 63,520.00 .00 850.00 375.00 .00 2,904.00 (2,054.00) 342 1,186.00
.00 200.00 .00 .00 .00 200.00 0 195.00
.00 2,500.00 180.00 .00 1,020.00 1,480.00 41 1,080.00
.00 50,000.00 588.00 .00 17,656.00 32,344.00 35 27,780.00 .00 25,000.00 5,022.00 .00 29,987.95 (4,987.95) 120 20,027.15 .00 2,500.00 .00 .00 3,725.00 (1,225.00) 149 3,130.00
.00 1,000.00 25.00 .00 846.00 154.00 85 715.00
.00 135,000.00 2,710.00 .00 62,240.00 72,760.00 46 68,835.00 .00 266.00 68.00 .00 262.40 3.60 99 209.60
.00 .00 .00 .00 6,810.00 (6,810.00) +++ 26,100.00
2,250,000.00 2,480,580.00 2,590.75 .00 2,408,928.60 71,651.40 97 205,863.43 .00 .00 8,600.00 .00 20,100.00 (20,100.00) +++ 10,100.00 .00 .00 .00 .00 .00 .00 +++ 30.25
.00 61,860.00 238.20 .00 7,439.85 54,420.15 12 6,444.59 .00 22,200.00 .00 .00 22,200.00 .00 100 21,600.00
.00 149.00 .00 .00 2,988.72 (2,839.72) 2006 597.88
.00 27,217.00 .00 .00 5,197.69 22,019.31 19 .00
.00 .00 .00 .00 444,230.00 (444,230.00) +++ .00
4,061,438.00 5,879,275.00 134,999.12 .00 5,282,804.67 596,470.33 90 1,200,521.28 .00 2,000.00 .00 .00 114.68 1,885.32 6 1,007.18
.00 .00 .00 .00 .00 .00 +++ 7,000.00
.00 68,474.00 3,200.28 .00 12,870.41 55,603.59 19 66,118.99 .00 13,253.00 2,544.00 .00 21,274.80 (8,021.80) 161 15,014.56 .00 13,973.00 1,537.59 .00 17,995.47 (4,022.47) 129 14,610.50 .00 23,849.00 .00 .00 10,226.38 13,622.62 43 12,539.35
$6,311,438.00 $69,866,355.00 $3,243,379.47 $0.00 $44,903,600.42 $24,962,754.58 64% $36,581,579.32 $6,311,438.00 $69,866,355.00 $3,243,379.47 $0.00 $44,903,600.42 $24,962,754.58 64% $36,581,579.32

EXPENSE
REVENUE TOTALS $63,554,917.00
Department 00 - Non-Departmental $63,554,917.00
Department 10 - Administration- City
47920 Recycling Program Revenue 2,000.00
48820 Rentals .00
48835 Technology Surcharge 68,474.00
48836 Training Surcharge AB 717- fee per 13,253.00
48840 Current Service Charges 13,973.00
48970 CBC Rebate Program 23,849.00
47610 Cost Reimbursements 61,860.00
47612 Cost Recovery- Road Impacts 22,200.00
47620 Coop Purchasing Program FCCC 149.00
47630 Cost Reimbursements- NonCIP 27,217.00
47850 Inter Departmental Charges .00
47900 Transfer In 1,817,837.00
46607 Parks and Rec - Camps 135,000.00
46900 Reproduction Charges 266.00
47130 Sale of fully depreciated assets .00
47200 Miscellaneous Revenue 230,580.00
47220 Donation & Sponsorship .00
47310 Restitution .00
46514 Parks and Rec - Teen Services 200.00
46520 Parks and Rec - Go Getters Program 2,500.00
46601 Parks and Rec - Trips & Tours 50,000.00
46602 Parks and Rec - Senior Center 25,000.00
46603 Parks and Rec - Business-Family 2,500.00
46605 Parks and Rec - Community Garden 1,000.00
46508 Parks and Rec - Youth Sports 65,000.00
46509 Parks and Rec - Adult Sports 30,000.00
46510 Parks and Rec - Contract Programs 125,000.00
46511 Parks and Rec - Fees & Programs 2,000.00
46512 Parks and Rec - Field & Facility 120,000.00
46513 Parks and Rec - Batting Cages 850.00
46000 Impound Service Charge 41,305.00
46100 Zoning And Planning Fee 175,000.00
46300 Parking Permit .00
46310 Inoperative Vehicle Extension 151.00
46350 Residential Parking Permit 5,755.00
46504 Parks and Rec - Special Events 35,000.00
43210 Lease revenue 9,518.00
44200 Property Tax-In Lieu Of 10,754,346.00
45000 State Grants 579,804.00
45400 Property Tax - AB1197 4,279,767.00
45450 Property Tax Passthrough .00
45500 COPS Allocation 195,000.00
42250 Fines & Violation- Fireworks 9,100.00
42300 Storm Drain Revenue 116,204.00
42302 Foreclosure Prgm-Registration .00
43100 Interest Income 1,938,900.00
43116 Investment Fair Value gain (loss) 63,200.00
43200 Rents And Concessions 9,273.00
41900 Other License & Permits 150,000.00
42000 Plan Check Fees 650,000.00
42010 Record Retention Surcharge 3,435.00
42050 Administrative Citation 85,000.00
42100 Vehicle Code Fines 75,000.00
42200 Other Court Fines 1,200,000.00
41315 General Plan Maintenance Fee 13,000.00
41350 Automated Permit System 4,000.00
41400 Plumbing Permits 95,000.00
41500 Electrical Permits 190,000.00
41700 Heating Air Cond Permit 50,000.00
41800 Dog License 180,000.00
41111 Business License Delinquent Fee 196.00
41115 SB1186 Fee 9,116.00
41120 Home Occupation - Planning Review 1,000.00
41130 Tobacco Retailer License 20,800.00
41200 Regulatory Permit 9,180.00
41300 Building Permits 750,000.00
41000 Certificate of Occupancy Permit 22,709.00
41100 Business License Tax 4,788,000.00
41101 Business License Tax- Delinquent 850.00
41105 Business License Processing Fee 100,717.00
41106 Discovered Business License (94,569.00)
41110 Business License Late Fee 204,249.00
40102 Sales Tax Revenue Contra Account (43,330.00)
40200 Franchise Tax 1,025,570.00
40400 Property Transfer Tax 194,005.00
40500 Transient Occupancy Tax 457,512.00
40700 Utility Users Tax 4,262,741.00
40800 Rubbish Franchise Fee 1,110,100.00
Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
Fund 100 - General Fund
Department 00 - Non-Departmental

REVENUE
40100 Sales And Use Taxes 13,733,107.00
40101 Sales And Use Taxes - Measure P 13,254,498.00
Enclosure 1 - FY 2025-26 Third Quarter Budget Report - General Fund Page 1 of 6 5a
Back to Agenda Report
Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 101,123.00 7,778.70 .00 73,897.65 27,225.35 73 51,984.55 .00 24,043.00 1,212.04 .00 11,576.19 12,466.81 48 8,002.79 .00 6,795.00 276.26 .00 2,624.47 4,170.53 39 2,624.47
.00 1,269.00 .00 .00 .00 1,269.00 0 .00
.00 44,514.00 3,647.26 .00 28,902.34 15,611.66 65 26,472.20 .00 25,343.00 2,111.90 .00 16,895.20 8,447.80 67 17,888.88 .00 15,000.00 1,250.00 .00 10,000.00 5,000.00 67 10,000.00 .00 2,400.00 200.00 .00 1,600.00 800.00 67 1,600.00
.00 4,028.00 .00 .00 4,028.00 .00 100 4,878.00
.00 1,466.00 164.44 .00 1,510.53 (44.53) 103 1,199.98
.00 1,103.00 .00 .00 92.30 1,010.70 8 598.17
.00 700.00 .00 .00 315.45 384.55 45 684.57
175.00 275.00 .00 .00 275.00 .00 100 .00
.00 4,500.00 .00 .00 3,429.88 1,070.12 76 10,119.79
.00 600.00 .00 .00 .00 600.00 0 .00
.00 150.00 .00 .00 .00 150.00 0 .00
(175.00) 6,325.00 1,796.14 .00 5,239.28 1,085.72 83 662.88 (11,000.00) 2,500.00 .00 .00 .00 2,500.00 0 .00
(15,000.00) 85,000.00 834.42 .00 48,390.00 36,610.00 57 24,186.24 .00 39,900.00 951.40 .00 14,251.40 25,648.60 36 9,312.87 .00 16,354.00 .00 .00 16,354.00 .00 100 1,521.00
($26,000.00) $383,388.00 $20,222.56 $0.00 $239,381.69 $144,006.31 62% $171,736.39 $26,000.00 ($383,388.00) ($20,222.56) $0.00 ($239,381.69) ($144,006.31) 62% ($171,736.39) .00 682,682.00 53,223.73 .00 461,977.05 220,704.95 68 520,873.85 .00 37,617.00 4,451.88 .00 23,567.08 14,049.92 63 30,774.23 .00 36,400.00 .00 .00 15,330.00 21,070.00 42 .00
.00 .00 .00 .00 2,671.55 (2,671.55) +++ 26.23
.00 156,556.00 12,226.34 .00 99,983.53 56,572.47 64 110,459.01 .00 1,365.00 .00 .00 574.88 790.12 42 .00
.00 17,911.00 1,328.40 .00 13,016.91 4,894.09 73 10,525.44 .00 8,565.00 .00 .00 .00 8,565.00 0 .00
.00 6,497.00 467.80 .00 3,803.80 2,693.20 59 4,646.31
.00 110,859.00 8,307.54 .00 57,561.35 53,297.65 52 52,332.34 .00 10,137.00 844.76 .00 6,758.08 3,378.92 67 13,575.92 .00 5,760.00 515.38 .00 3,875.38 1,884.62 67 6,795.00
.00 1,440.00 120.00 .00 960.00 480.00 67 2,055.00
.00 600.00 50.00 .00 400.00 200.00 67 400.00
.00 2,323.00 193.88 .00 1,805.44 517.56 78 1,662.29
.00 27,192.00 .00 .00 27,192.00 .00 100 34,118.00
.00 9,899.00 857.96 .00 7,559.63 2,339.37 76 8,362.76
9,500.00 13,000.00 831.32 .00 8,669.88 4,330.12 67 125.17 500.00 1,000.00 69.99 .00 942.37 57.63 94 748.36
.00 300.00 .00 .00 .00 300.00 0 .00
(1,200.00) 3,300.00 49.95 .00 1,027.10 2,272.90 31 444.65 (10,000.00) 668,056.00 81,900.40 6,750.00 449,916.21 211,389.79 68 .00 21,200.00 23,700.00 85.72 .00 1,657.37 22,042.63 7 157.69 .00 4,725.00 83.48 .00 1,537.15 3,187.85 33 .00
11,000.00 61,000.00 28,148.00 .00 41,203.34 19,796.66 68 70,155.00 371,927.00 496,927.00 83,336.75 93,676.25 143,187.27 260,063.48 48 138,841.95 15,000.00 25,000.00 1,722.29 .00 17,087.28 7,912.72 68 15,545.68 .00 10,000.00 .00 .00 165.00 9,835.00 2 .00
.00 67,022.00 21,809.50 .00 74,716.06 (7,694.06) 111 13,453.25 .00 41,398.00 5,709.81 .00 47,107.81 (5,709.81) 114 7,275.00 $417,927.00 $2,531,231.00 $306,334.88 $100,426.25 $1,514,253.52 $916,551.23 64% $1,043,353.13 ($417,927.00) ($2,531,231.00) ($306,334.88) ($100,426.25) ($1,514,253.52) ($916,551.23) 64% ($1,043,353.13) .00 207,212.00 15,911.22 .00 148,282.16 58,929.84 72 145,673.03 .00 5,172.00 .00 .00 5,199.71 (27.71) 101 5,167.00
.00 25,668.00 1,974.44 .00 1,974.44 23,693.56 8 .00
.00 47,519.00 3,651.62 .00 34,159.06 13,359.94 72 32,828.53 .00 963.00 74.04 .00 74.04 888.96 8 .00
.00 2,503.00 154.50 .00 1,457.76 1,045.24 58 1,544.99
.00 2,600.00 .00 .00 .00 2,600.00 0 .00
.00 1,906.00 171.68 .00 1,411.23 494.77 74 1,322.84
.00 46,751.00 4,412.54 .00 31,893.97 14,857.03 68 31,871.01 .00 4,080.00 340.00 .00 2,720.00 1,360.00 67 2,880.00
.00 8,253.00 .00 .00 8,253.00 .00 100 9,481.00
.00 3,005.00 271.51 .00 2,319.39 685.61 77 2,231.53
500.00 3,500.00 400.29 .00 2,886.29 613.71 82 1,393.53
.00 .00 .00 .00 .00 .00 +++ 43.53
.00 30,000.00 .00 13,570.05 16,429.95 .00 100 15,907.95 .00 .00 .00 .00 .00 .00 +++ 2,021.09
.00 1,055.00 135.00 .00 370.00 685.00 35 485.00
.00 900.00 .00 .00 748.37 151.63 83 759.53

75.00 375.00 .00 .00 345.10 29.90 92 .00

7.00 257.00 .00 .00 256.66 .34 100 .00
.00 8,500.00 1,845.00 500.50 5,899.50 2,100.00 75 1,845.00 .00 70,000.00 2,092.40 4,721.11 65,278.89 .00 100 14,584.77 .00 4,640.00 31.72 .00 2,000.97 2,639.03 43 1,413.55
(582.00) 2,068.00 .00 .00 95.00 1,973.00 5 .00
.00 30,000.00 2,075.00 .00 7,235.50 22,764.50 24 4,645.97 .00 2,222.00 .00 .00 2,222.00 .00 100 1,103.00
$0.00 $509,149.00 $33,540.96 $18,791.66 $341,512.99 $148,844.35 71% $277,202.85 $0.00 ($509,149.00) ($33,540.96) ($18,791.66) ($341,512.99) ($148,844.35) 71% ($277,202.85) EXPENSE TOTALS $509,149.00
Department 12 - Administration- City ($509,149.00)
54400 Professional Services 8,500.00
54500 Contracted Services 70,000.00
54800 Convention & Mtg Expenses 4,640.00
54900 Professional Development 2,650.00
56910 Legal Service 30,000.00
57900 Equipment Replacement 2,222.00
52300 Advertising & Publications 30,000.00
52500 Election Expense .00
52600 Membership & Dues 1,055.00
52700 Books & Periodicals 900.00
53200 Mileage Reimbursement 300.00
53300 Equipment Maintenance & Repairs 250.00
51900 Group Health & Life Ins 46,751.00
51903 Auto Allowance 4,080.00
51907 OPEB Cost Allocation 8,253.00
51930 Medicare/Employer Porti 3,005.00
52200 Departmental Supplies 3,000.00
52205 Office Supplies .00
51200 Hourly Salaries 25,668.00
51500 Public Employees Retirement (PERS) 47,519.00
51501 PT Retirement 963.00
51504 Deferred Compensation 2,503.00
51600 Workers Compensation 2,600.00
51700 Disability Insurance 1,906.00
EXPENSE TOTALS $2,113,304.00
54900 Professional Development 10,000.00
56910 Legal Service
Department 11 - Administration- City ($2,113,304.00)
Department 12 - Administration- City

EXPENSE
51100 Salaries 207,212.00
51120 Vacation/Sick Leave Accrual Pay-Out 5,172.00
54100 Special Departmental Expenses 2,500.00
54300 Telephone 4,725.00
54400 Professional Services 50,000.00
67,022.00
54500 Contracted Services 125,000.00
54800 Convention & Mtg Expenses 10,000.00
57900 Equipment Replacement 41,398.00
51930 Medicare/Employer Porti 9,899.00
52200 Departmental Supplies 3,500.00
52205 Office Supplies 500.00
52300 Advertising & Publications 300.00
52600 Membership & Dues 4,500.00
52805 Software Licensing 678,056.00
51901 Cash Back Incentive Pay 10,137.00
51903 Auto Allowance 5,760.00
51904 Technology Stipend 1,440.00
51905 Bilingual Pay 600.00
51906 Post Employment Health Plan 2,323.00
51907 OPEB Cost Allocation 27,192.00
51500 Public Employees Retirement (PERS) 156,556.00
51501 PT Retirement 1,365.00
51504 Deferred Compensation 17,911.00
51600 Workers Compensation 8,565.00
51700 Disability Insurance 6,497.00
51900 Group Health & Life Ins 110,859.00
51100 Salaries 682,682.00
EXPENSE TOTALS $409,388.00
Department 10 - Administration- City ($409,388.00)
Department 11 - Administration- City
51120 Vacation/Sick Leave Accrual Pay-Out 37,617.00
51200 Hourly Salaries 36,400.00
51300 Overtime .00
54100 Special Departmental Expenses 6,500.00
54400 Professional Services 13,500.00
54800 Convention & Mtg Expenses 100,000.00
56910 Legal Service 39,900.00
57900 Equipment Replacement 16,354.00

EXPENSE
52200 Departmental Supplies 1,103.00
52205 Office Supplies 700.00
52300 Advertising & Publications 100.00
52600 Membership & Dues 4,500.00
52700 Books & Periodicals 600.00
53610 Cost Reimbursements 150.00
51900 Group Health & Life Ins 44,514.00
51901 Cash Back Incentive Pay 25,343.00
51903 Auto Allowance 15,000.00
51904 Technology Stipend 2,400.00
51907 OPEB Cost Allocation 4,028.00
51930 Medicare/Employer Porti 1,466.00
51100 Salaries 101,123.00
51500 Public Employees Retirement (PERS) 24,043.00
51501 PT Retirement 6,795.00
51600 Workers Compensation 1,269.00
Enclosure 1 - FY 2025-26 Third Quarter Budget Report - General Fund Page 2 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 131,828.00 25,737.67 .00 65,047.21 66,780.79 49 43,454.65 $0.00 $131,828.00 $25,737.67 $0.00 $65,047.21 $66,780.79 49% $43,454.65 $0.00 ($131,828.00) ($25,737.67) $0.00 ($65,047.21) ($66,780.79) 49% ($43,454.65) 1,386,035.00 17,545,320.00 2,409,340.14 4,866,938.35 11,535,294.40 1,143,087.25 93 10,836,383.62 $1,386,035.00 $17,545,320.00 $2,409,340.14 $4,866,938.35 $11,535,294.40 $1,143,087.25 93% $10,836,383.62 ($1,386,035.00) ($17,545,320.00) ($2,409,340.14) ($4,866,938.35) ($11,535,294.40) ($1,143,087.25) 93% ($10,836,383.62) .00 242,393.00 18,646.06 .00 175,734.59 66,658.41 72 .00 .00 .00 .00 .00 11,571.00 (11,571.00) +++ .00
.00 55,587.00 4,279.27 .00 37,973.21 17,613.79 68 .00
.00 2,072.00 104.90 .00 988.65 1,083.35 48 .00
.00 3,042.00 .00 .00 .00 3,042.00 0 .00
.00 2,410.00 201.24 .00 1,688.81 721.19 70 .00
.00 26,652.00 3,659.04 .00 29,969.25 (3,317.25) 112 .00 .00 8,594.00 .00 .00 .00 8,594.00 0 .00
.00 2,880.00 240.00 .00 1,920.00 960.00 67 .00
.00 1,080.00 90.00 .00 720.00 360.00 67 .00
.00 1,448.00 .00 .00 .00 1,448.00 0 .00
.00 9,656.00 .00 .00 9,656.00 .00 100 .00
.00 3,515.00 275.16 .00 2,754.28 760.72 78 .00
.00 195,000.00 2,660.00 39,480.52 75,519.48 80,000.00 59 .00 .00 128,750.00 5,000.00 1,842.16 50,756.84 76,151.00 41 .00 $0.00 $683,079.00 $35,155.67 $41,322.68 $399,252.11 $242,504.21 64% $0.00 $0.00 ($683,079.00) ($35,155.67) ($41,322.68) ($399,252.11) ($242,504.21) 64% $0.00 .00 1,393,604.00 95,983.15 .00 908,521.99 485,082.01 65 857,279.83 .00 35,133.00 .00 .00 22,571.29 12,561.71 64 37,984.40
.00 61,152.00 .00 .00 2,970.00 58,182.00 5 7,312.56
.00 .00 .00 .00 .00 .00 +++ 216.10
.00 319,588.00 22,130.37 .00 210,870.75 108,717.25 66 195,085.42 .00 2,294.00 .00 .00 111.38 2,182.62 5 274.22
.00 13,936.00 826.41 .00 7,930.35 6,005.65 57 7,937.17
.00 17,489.00 .00 .00 .00 17,489.00 0 .00
.00 14,020.00 1,106.79 .00 9,079.67 4,940.33 65 7,783.43 .00 287,440.00 21,597.38 .00 182,014.61 105,425.39 63 173,377.55 .00 21,762.00 1,813.48 .00 14,507.84 7,254.16 67 16,711.58 .00 7,680.00 652.50 .00 5,452.50 2,227.50 71 3,200.00
.00 2,880.00 270.00 .00 2,070.00 810.00 72 1,200.00
.00 1,560.00 62.50 .00 500.00 1,060.00 32 493.75
.00 1,908.00 157.34 .00 1,386.49 521.51 73 1,264.81
.00 55,508.00 .00 .00 55,508.00 .00 100 76,430.00
.00 20,207.00 1,432.32 .00 13,990.14 6,216.86 69 13,445.54 .00 1,200.00 .00 .00 30.60 1,169.40 3 832.41
.00 3,500.00 .00 .00 1,754.41 1,745.59 50 4,744.31
(125.00) 4,875.00 754.28 .00 1,894.62 2,980.38 39 1,395.89 .00 2,880.00 .00 .00 1,305.00 1,575.00 45 1,435.50
.00 8,630.00 .00 .00 6,995.86 1,634.14 81 1,299.45
.00 2,289.00 .00 .00 1,610.00 679.00 70 1,340.00
.00 .00 .00 .00 .00 .00 +++ 2,027.88
.00 .00 .00 .00 .00 .00 +++ 345,922.67
.00 100.00 .00 .00 .00 100.00 0 .00
.00 2,300.00 .00 .00 1,495.00 805.00 65 700.00
.00 .00 .00 .00 .00 .00 +++ 3,069.15
.00 152,317.00 9,538.23 54,087.56 95,938.44 2,291.00 98 108,778.40 .00 4,200.00 .00 .00 270.00 3,930.00 6 190,748.75
.00 2,500.00 272.31 .00 2,441.54 58.46 98 2,304.79
.00 7,850.00 .00 .00 .00 7,850.00 0 .00
(15,000.00) 5,950.00 781.00 .00 2,279.00 3,671.00 38 3,649.00 .00 18,000.00 2,523.80 .00 7,715.31 10,284.69 43 3,445.19 125.00 54,025.00 4,647.94 .00 48,037.19 5,987.81 89 41,031.63 .00 .00 .00 .00 .00 .00 +++ 6,823.91
.00 23,712.00 .00 .00 23,712.00 .00 100 10,108.49
($15,000.00) $2,550,489.00 $164,549.80 $54,087.56 $1,632,963.98 $863,437.46 66% $2,129,653.78 $15,000.00 ($2,550,489.00) ($164,549.80) ($54,087.56) ($1,632,963.98) ($863,437.46) 66% ($2,129,653.78) .00 2,814,767.00 189,617.65 .00 1,895,687.35 919,079.65 67 1,684,017.54 .00 67,083.00 .00 .00 57,398.10 9,684.90 86 53,627.06
.00 233,096.00 9,607.58 .00 60,703.20 172,392.80 26 64,928.40 .00 6,000.00 2,882.76 .00 29,126.50 (23,126.50) 485 15,506.44 .00 645,497.00 43,597.07 .00 435,578.03 209,918.97 67 380,129.27 .00 8,741.00 357.72 .00 2,305.17 6,435.83 26 2,458.34
.00 28,149.00 1,281.91 .00 13,416.52 14,732.48 48 13,406.61 .00 35,320.00 .00 .00 .00 35,320.00 0 .00
.00 28,179.00 2,201.12 .00 18,245.96 9,933.04 65 14,948.82 .00 .00 .00 .00 .00 .00 +++ 4,646.00
.00 461,478.00 35,925.68 .00 281,128.82 180,349.18 61 253,647.99 .00 59,696.00 4,974.72 .00 39,797.76 19,898.24 67 39,197.76 .00 9,600.00 800.00 .00 6,400.00 3,200.00 67 6,400.00
.00 3,600.00 300.00 .00 2,400.00 1,200.00 67 2,400.00
.00 8,400.00 650.00 .00 5,350.00 3,050.00 64 6,150.00
51904 Technology Stipend 3,600.00
51905 Bilingual Pay 8,400.00
51600 Workers Compensation 35,320.00
51700 Disability Insurance 28,179.00
51800 Unemployment Insurance .00
51900 Group Health & Life Ins 461,478.00
51901 Cash Back Incentive Pay 59,696.00
51903 Auto Allowance 9,600.00
51120 Vacation/Sick Leave Accrual Pay-Out 67,083.00
51200 Hourly Salaries 233,096.00
51300 Overtime 6,000.00
51500 Public Employees Retirement (PERS) 645,497.00
51501 PT Retirement 8,741.00
51504 Deferred Compensation 28,149.00
56992 Bank Service Charges 53,900.00
57300 Furniture & Equipment .00
57900 Equipment Replacement 23,712.00

EXPENSE
51100 Salaries 2,814,767.00
EXPENSE TOTALS $2,565,489.00
Department 20 - Finance Totals ($2,565,489.00)
Department 30 - Community & Economic
54400 Professional Services 152,317.00
54500 Contracted Services 4,200.00
54530 Credit Card Service Charges 2,500.00
54800 Convention & Mtg Expenses 7,850.00
54900 Professional Development 20,950.00
56910 Legal Service 18,000.00
52600 Membership & Dues 2,289.00
52800 Software .00
52805 Software Licensing .00
53200 Mileage Reimbursement 100.00
54100 Special Departmental Expenses 2,300.00
54300 Telephone .00
51930 Medicare/Employer Porti 20,207.00
52100 Postage 1,200.00
52200 Departmental Supplies 3,500.00
52205 Office Supplies 5,000.00
52300 Advertising & Publications 2,880.00
52400 Print Duplicate & Photocopying 8,630.00
51901 Cash Back Incentive Pay 21,762.00
51903 Auto Allowance 7,680.00
51904 Technology Stipend 2,880.00
51905 Bilingual Pay 1,560.00
51906 Post Employment Health Plan 1,908.00
51907 OPEB Cost Allocation 55,508.00
51500 Public Employees Retirement (PERS) 319,588.00
51501 PT Retirement 2,294.00
51504 Deferred Compensation 13,936.00
51600 Workers Compensation 17,489.00
51700 Disability Insurance 14,020.00
51900 Group Health & Life Ins 287,440.00
51100 Salaries 1,393,604.00
EXPENSE TOTALS $683,079.00
Department 17 - Innovation and ($683,079.00)
Department 20 - Finance
51120 Vacation/Sick Leave Accrual Pay-Out 35,133.00
51200 Hourly Salaries 61,152.00
51300 Overtime .00
51906 Post Employment Health Plan 1,448.00
51907 OPEB Cost Allocation 9,656.00
51930 Medicare/Employer Porti 3,515.00
54400 Professional Services 195,000.00
54500 Contracted Services 128,750.00

EXPENSE
51600 Workers Compensation 3,042.00
51700 Disability Insurance 2,410.00
51900 Group Health & Life Ins 26,652.00
51901 Cash Back Incentive Pay 8,594.00
51903 Auto Allowance 2,880.00
51904 Technology Stipend 1,080.00

EXPENSE
51100 Salaries 242,393.00
EXPENSE TOTALS $16,159,285.00
Department 15 - Administration- Law ($16,159,285.00)
Department 17 - Innovation and
51120 Vacation/Sick Leave Accrual Pay-Out .00
51500 Public Employees Retirement (PERS) 55,587.00
51504 Deferred Compensation 2,072.00

EXPENSE
54500 Contracted Services 131,828.00
Department 14 - Administration- City
EXPENSE TOTALS $131,828.00
Department 14 - Administration- City ($131,828.00)
Department 15 - Administration- Law

EXPENSE
54500 Contracted Services 16,159,285.00
Enclosure 1 - FY 2025-26 Third Quarter Budget Report - General Fund Page 3 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 4,136.00 134.52 .00 1,275.98 2,860.02 31 1,231.34
.00 112,116.00 .00 .00 112,116.00 .00 100 122,044.00
.00 .00 270.92 .00 2,313.24 (2,313.24) +++ 1,508.66
.00 40,814.00 2,952.35 .00 29,889.53 10,924.47 73 26,501.27 .00 .00 .00 .00 565.30 (565.30) +++ .00
.00 6,000.00 198.38 .00 3,303.49 2,696.51 55 3,854.31
.00 4,600.00 .00 .00 .00 4,600.00 0 299.54
.00 1,000.00 .00 .00 .00 1,000.00 0 .00
.00 15,500.00 76.42 .00 2,039.47 13,460.53 13 4,841.79
.00 9,000.00 .00 .00 4,219.51 4,780.49 47 7,359.30
.00 14,000.00 20.00 .00 11,391.00 2,609.00 81 8,585.00
.00 .00 8.00 .00 114.00 (114.00) +++ .00
.00 8,250.00 225.00 .00 2,250.00 6,000.00 27 3,225.00
.00 500.00 .00 .00 50.00 450.00 10 84.77
.00 115,900.00 .00 .00 .00 115,900.00 0 89.16
.00 3,000.00 .00 .00 34.45 2,965.55 1 207.98
.00 59,000.00 12,033.00 10,000.00 33,230.45 15,769.55 73 39,703.53 10,589.00 1,210,393.00 19,100.00 134,573.27 274,564.73 801,255.00 34 155,467.06 164,480.00 911,213.00 18,390.48 392,964.34 147,296.93 370,951.73 59 342,132.92 .00 260,000.00 24,113.90 .00 171,914.60 88,085.40 66 150,795.20 .00 6,000.00 254.80 .00 1,241.80 4,758.20 21 2,027.46
.00 9,500.00 295.00 .00 4,042.20 5,457.80 43 5,480.19
.00 69,500.00 .00 .00 200.85 69,299.15 0 .00
.00 239,000.00 6,262.62 .00 55,389.24 183,610.76 23 51,229.33 .00 10,000.00 .00 .00 .00 10,000.00 0 955.38
.00 .00 .00 .00 (1,075.36) 1,075.36 +++ (2,120.77)
.00 70,848.00 .00 .00 70,848.00 .00 100 50,611.00
$175,069.00 $7,589,876.00 $376,531.60 $537,537.61 $3,774,752.82 $3,277,585.57 57% $3,517,577.65 ($175,069.00) ($7,589,876.00) ($376,531.60) ($537,537.61) ($3,774,752.82) ($3,277,585.57) 57% ($3,517,577.65) (22,010.00) 3,621,356.00 234,241.91 .00 2,313,551.96 1,307,804.04 64 2,251,214.35 .00 115,710.00 .00 .00 105,439.57 10,270.43 91 83,908.08 .00 311,606.00 18,651.36 .00 173,790.97 137,815.03 56 140,431.34 .00 134,700.00 29,932.98 .00 257,894.16 (123,194.16) 191 132,809.02 (5,055.00) 830,462.00 53,493.82 .00 532,525.50 297,936.50 64 505,769.51 .00 11,686.00 699.45 .00 6,314.39 5,371.61 54 5,090.14
(220.00) 36,212.00 1,777.83 .00 16,444.82 19,767.18 45 14,405.88 .00 .00 .00 .00 .00 .00 +++ 189.21
.00 45,716.00 .00 .00 .00 45,716.00 0 .00
(203.00) 36,271.00 2,590.45 .00 22,528.20 13,742.80 62 21,114.35 .00 .00 .00 .00 8,666.00 (8,666.00) +++ .00
(8,149.00) 860,348.00 58,952.87 .00 486,510.65 373,837.35 57 483,324.56 .00 74,486.00 6,377.16 .00 50,337.28 24,148.72 68 49,716.96 .00 4,080.00 340.00 .00 2,720.00 1,360.00 67 2,720.00
.00 1,530.00 127.50 .00 1,020.00 510.00 67 1,138.80
(150.00) 5,100.00 377.50 .00 3,070.00 2,030.00 60 3,220.00 .00 1,448.00 104.90 .00 995.02 452.98 69 960.13
(879.00) 144,238.00 .00 .00 145,123.00 (885.00) 101 166,520.00 (319.00) 52,511.00 4,205.67 .00 42,507.78 10,003.22 81 38,725.29 .00 1,100.00 .00 .00 .00 1,100.00 0 .00
.00 24,200.00 2,802.76 .00 17,656.07 6,543.93 73 23,105.04 .00 3,800.00 219.24 .00 2,075.82 1,724.18 55 1,020.56
.00 30,750.00 2,988.69 3,689.56 19,382.59 7,677.85 75 12,874.83 .00 1,500.00 .00 .00 .00 1,500.00 0 49.61
.00 4,700.00 189.86 .00 3,139.11 1,560.89 67 3,043.57
.00 1,000.00 .00 .00 .00 1,000.00 0 .00
15,000.00 70,000.00 5,299.43 11,124.77 56,748.04 2,127.19 97 55,799.38 .00 200,250.00 27,922.57 .00 143,387.74 56,862.26 72 131,894.57 .00 800.00 16.24 .00 354.49 445.51 44 18.90
5,450.00 37,450.00 3,446.87 .00 33,698.66 3,751.34 90 25,314.42 .00 14,000.00 1,072.82 .00 10,294.82 3,705.18 74 7,492.67 (4,600.00) 215,897.00 65,412.96 25,550.72 190,161.25 185.03 100 150,548.41 .00 28,000.00 2,547.69 1,880.25 24,542.44 1,577.31 94 33,250.22 5,000.00 12,704.00 434.98 1,784.97 8,762.98 2,156.05 83 4,108.02 30,000.00 66,000.00 11,219.43 7,947.90 51,613.59 6,438.51 90 11,821.41 .00 1,000.00 .00 .00 .00 1,000.00 0 .00
154,361.00 248,431.00 113,601.02 17,654.80 196,063.60 34,712.60 86 82,353.77 (2,500.00) 9,500.00 .00 .00 1,376.52 8,123.48 14 5,290.46 110,000.00 1,238,140.00 146,435.07 .00 982,823.98 255,316.02 79 870,849.06 52,168.00 165,368.00 17,586.25 69,990.75 59,691.01 35,686.24 78 23,866.77 141,182.00 1,910,431.00 219,682.65 524,715.09 1,183,308.98 202,406.93 89 1,734,552.34 47,000.00 97,000.00 10,262.82 32,994.46 53,914.00 10,091.54 90 40,482.83 .00 24,500.00 1,669.32 .00 27,124.51 (2,624.51) 111 11,623.68 .00 404,858.00 35,840.44 130,726.11 271,345.85 2,786.04 99 297,694.50 (16,189.00) 65,283.00 .00 38,637.20 16,362.80 10,283.00 84 20,593.14 .00 30,150.00 4,507.10 822.73 20,928.13 8,399.14 72 24,474.85 .00 220,000.00 28,687.70 107,929.24 31,763.96 80,306.80 63 31,771.27 .00 15,000.00 1,773.24 9,610.54 6,427.29 (1,037.83) 107 2,859.61 .00 5,000.00 .00 .00 4,544.33 455.67 91 3,095.00
(4,450.00) 12,800.00 .00 12,327.40 472.60 .00 100 4,276.22 .00 4,500.00 .00 .00 95.00 4,405.00 2 954.86
.00 1,500.00 825.00 .00 825.00 675.00 55 1,000.00
5,000.00 39,380.00 5,515.01 10,440.08 20,691.11 8,248.81 79 20,499.12 .00 116,300.00 13,610.98 6,283.71 66,546.73 43,469.56 63 41,577.21 (30,000.00) 70,000.00 1,111.00 .00 14,481.53 55,518.47 21 32,702.69 24,660.00 24,660.00 11,024.43 .00 35,684.03 (11,024.03) 145 .00 54930 Safety Programs & Materials 34,380.00
56205 Permits - Fees - Licenses 116,300.00
56910 Legal Service 100,000.00
57300 Furniture & Equipment .00
54655 Street Lights/Signals 220,000.00
54660 Street Paintings/Markings 15,000.00
54670 Tree Care 5,000.00
54675 Weed Abatement 17,250.00
54800 Convention & Mtg Expenses 4,500.00
54900 Professional Development 1,500.00
54500 Contracted Services 1,769,249.00
54605 Asphalt Maintenance 50,000.00
54635 General Construction 24,500.00
54640 Graffiti Abatement 404,858.00
54645 Median Island Maintenance 81,472.00
54650 Signage 30,150.00
53440 Plumbing Supplies 36,000.00
53450 Swimming Pool Maintenance 1,000.00
53500 Small Tools & Equipment 94,070.00
54100 Special Departmental Expenses 12,000.00
54200 Utilities 1,128,140.00
54400 Professional Services 113,200.00
53200 Mileage Reimbursement 800.00
53300 Equipment Maintenance & Repairs 32,000.00
53301 Equipment Rental 14,000.00
53400 Building & Grounds Maintenance 220,497.00
53410 Electrical Maintenance 28,000.00
53430 Paint Supplies 7,704.00
52250 Uniforms 30,750.00
52400 Print Duplicate & Photocopying 1,500.00
52600 Membership & Dues 4,700.00
52700 Books & Periodicals 1,000.00
53100 Automobile Supplies 55,000.00
53150 Fuel 200,250.00
51906 Post Employment Health Plan 1,448.00
51907 OPEB Cost Allocation 145,117.00
51930 Medicare/Employer Porti 52,830.00
52100 Postage 1,100.00
52200 Departmental Supplies 24,200.00
52205 Office Supplies 3,800.00
51800 Unemployment Insurance .00
51900 Group Health & Life Ins 868,497.00
51901 Cash Back Incentive Pay 74,486.00
51903 Auto Allowance 4,080.00
51904 Technology Stipend 1,530.00
51905 Bilingual Pay 5,250.00
51500 Public Employees Retirement (PERS) 835,517.00
51501 PT Retirement 11,686.00
51504 Deferred Compensation 36,432.00
51505 Roth Contribution .00
51600 Workers Compensation 45,716.00
51700 Disability Insurance 36,474.00
Department 30 - Community & Economic ($7,414,807.00)
Department 40 - Public Works

EXPENSE
51100 Salaries 3,643,366.00
51120 Vacation/Sick Leave Accrual Pay-Out 115,710.00
51200 Hourly Salaries 311,606.00
51300 Overtime 134,700.00
.00
54940 Organizational Learning 69,500.00
56910 Legal Service 239,000.00
57900 Equipment Replacement 70,848.00
EXPENSE TOTALS $7,414,807.00
57300 Furniture & Equipment 10,000.00
57850 Contra Deposit Accounts
54100 Special Departmental Expenses 59,000.00
54400 Professional Services 1,199,804.00
54500 Contracted Services 746,733.00
54540 Court Charges 260,000.00
54800 Convention & Mtg Expenses 6,000.00
54900 Professional Development 9,500.00
52600 Membership & Dues 14,000.00
52700 Books & Periodicals .00
52900 Commission Stipends 8,250.00
53200 Mileage Reimbursement 500.00
53300 Equipment Maintenance & Repairs 115,900.00
53500 Small Tools & Equipment 3,000.00
51962 Payroll Deductions .00
52200 Departmental Supplies 6,000.00
52205 Office Supplies 4,600.00
52230 SB1186 ADA - Expense 1,000.00
52250 Uniforms 15,500.00
52400 Print Duplicate & Photocopying 9,000.00
51906 Post Employment Health Plan 4,136.00
51907 OPEB Cost Allocation 112,116.00
51908 Certification compensation .00
51930 Medicare/Employer Porti 40,814.00
Enclosure 1 - FY 2025-26 Third Quarter Budget Report - General Fund Page 4 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 .00 (1,525.81) .00 (28,186.64) 28,186.64 +++ (20,124.13) .00 539,189.00 .00 .00 539,189.00 .00 100 185,287.00
$495,097.00 $12,242,601.00 $1,146,053.16 $1,014,110.28 $8,236,730.22 $2,991,760.50 76% $7,777,279.48 ($495,097.00) ($12,242,601.00) ($1,146,053.16) ($1,014,110.28) ($8,236,730.22) ($2,991,760.50) 76% ($7,777,279.48) .00 588,737.00 43,214.70 .00 420,836.65 167,900.35 71 407,974.19 .00 23,805.00 18,472.74 .00 47,745.65 (23,940.65) 201 35,328.12 .00 31,443.00 1,434.50 .00 11,354.83 20,088.17 36 25,847.25 .00 135,012.00 9,940.75 .00 94,702.62 40,309.38 70 90,705.32 .00 1,179.00 53.80 .00 425.83 753.17 36 969.29
.00 5,888.00 278.82 .00 2,577.19 3,310.81 44 2,511.59
.00 7,386.00 .00 .00 .00 7,386.00 0 .00
.00 5,855.00 483.46 .00 4,061.96 1,793.04 69 3,828.43
.00 94,990.00 12,779.48 .00 68,136.79 26,853.21 72 59,620.07 .00 4,800.00 400.00 .00 3,200.00 1,600.00 67 3,200.00
.00 1,800.00 150.00 .00 1,200.00 600.00 67 1,200.00
.00 1,200.00 100.00 .00 800.00 400.00 67 800.00
.00 2,278.00 133.96 .00 1,533.04 744.96 67 1,509.14
.00 23,450.00 .00 .00 23,450.00 .00 100 26,735.00
.00 8,536.00 924.70 .00 7,078.24 1,457.76 83 6,882.77
.00 300.00 .00 .00 92.25 207.75 31 119.50
3,800.00 7,400.00 776.50 .00 4,778.96 2,621.04 65 1,595.05 .00 600.00 .00 .00 137.25 462.75 23 454.02
2,700.00 4,300.00 1,405.00 .00 1,405.00 2,895.00 33 275.00 .00 6,925.00 .00 .00 4,995.00 1,930.00 72 4,800.00
.00 950.00 .00 .00 466.71 483.29 49 689.45
.00 .00 .00 .00 .00 .00 +++ 2,044.91
.00 200.00 .00 .00 165.76 34.24 83 .00
.00 .00 .00 .00 (25.00) 25.00 +++ .00
(16,988.00) 38,504.00 7,371.05 8,314.50 24,092.68 6,096.82 84 16,145.73 88,343.00 88,343.00 2,774.78 7,541.22 6,452.06 74,349.72 16 10,200.84 4,416.00 216,431.00 20,373.26 30,534.78 168,434.76 17,461.46 92 159,531.53 .00 11,000.00 836.43 .00 4,935.17 6,064.83 45 7,676.71
.00 24,500.00 1,650.00 .00 7,122.67 17,377.33 29 13,201.97 .00 5,600.00 .00 .00 .00 5,600.00 0 219.00
.00 5,000.00 .00 600.00 .00 4,400.00 12 .00
(6,500.00) 20,350.00 .00 100.00 6,958.96 13,291.04 35 3,314.85 14,776.00 56,816.00 225.00 24,345.50 24,425.33 8,045.17 86 24,101.29 .00 9,325.00 .00 .00 9,325.00 .00 100 4,180.00
$90,547.00 $1,432,903.00 $123,778.93 $71,436.00 $950,865.36 $410,601.64 71% $915,661.02 ($90,547.00) ($1,432,903.00) ($123,778.93) ($71,436.00) ($950,865.36) ($410,601.64) 71% ($915,661.02) (12,300.00) 2,752,533.00 193,105.48 .00 1,836,118.73 916,414.27 67 1,720,738.62 .00 93,381.00 .00 .00 79,020.87 14,360.13 85 74,929.74
.00 2,127,344.00 117,229.80 .00 1,238,835.48 888,508.52 58 1,204,425.15 12,300.00 12,300.00 358.08 .00 9,295.33 3,004.67 76 10,800.32 .00 634,047.00 45,590.47 .00 432,472.51 201,574.49 68 397,699.24 .00 79,775.00 4,237.50 .00 44,076.06 35,698.94 55 42,789.87 .00 27,649.00 1,232.40 .00 11,816.06 15,832.94 43 9,695.52 .00 .00 .00 .00 .00 .00 +++ 194.22
.00 34,693.00 .00 .00 .00 34,693.00 0 .00
.00 27,996.00 2,058.74 .00 17,469.08 10,526.92 62 15,663.73 .00 .00 .00 .00 6,621.00 (6,621.00) +++ 2,478.00
.00 498,581.00 34,378.19 .00 285,747.11 212,833.89 57 255,150.76 .00 30,544.00 2,569.43 .00 19,523.41 11,020.59 64 19,899.81 .00 4,800.00 393.99 .00 2,876.49 1,923.51 60 2,783.43
.00 1,800.00 147.75 .00 1,078.66 721.34 60 1,043.81
.00 4,800.00 350.00 .00 2,800.00 2,000.00 58 2,575.00
.00 2,414.00 130.24 .00 1,315.87 1,098.13 55 1,376.29
.00 110,122.00 .00 .00 110,122.00 .00 100 128,201.00
.00 40,090.00 4,498.55 .00 46,114.44 (6,024.44) 115 43,617.41 .00 58,749.00 8,500.00 .00 33,000.00 25,749.00 56 39,982.87 22,339.00 245,544.00 14,063.43 8,000.00 173,096.23 64,447.77 74 120,966.36 (2,000.00) 32,501.00 1,747.09 .00 9,938.31 22,562.69 31 9,909.12 (111.00) 889.00 .00 .00 .00 889.00 0 .00
.00 23,080.00 1,881.66 .00 7,020.46 16,059.54 30 2,475.80 .00 40,663.00 745.07 19,610.09 12,692.58 8,360.33 79 20,605.13 .00 17,275.00 5,806.47 .00 20,055.32 (2,780.32) 116 4,370.67 (16,325.00) 149,602.00 3,673.68 33,155.34 58,916.23 57,530.43 62 50,151.29 .00 11,367.00 1,036.52 650.00 12,596.20 (1,879.20) 117 6,003.23 .00 661.00 .00 .00 .00 661.00 0 .00
.00 .00 1,079.00 .00 1,223.00 (1,223.00) +++ .00
.00 6,000.00 .00 .00 1,125.00 4,875.00 19 2,175.00
.00 .00 .00 .00 16.80 (16.80) +++ .00
1,657.00 28,067.00 185.00 .00 6,570.86 21,496.14 23 12,884.36 (9,839.00) 195,561.00 32,080.57 16,776.71 128,648.49 50,135.80 74 130,833.00 56,908.00 135,053.00 7,163.26 5,000.00 106,761.06 23,291.94 83 59,726.42 29,030.00 29,030.00 1,950.00 .00 16,619.87 12,410.13 57 10,350.00 13,430.00 24,230.00 .00 .00 4,139.46 20,090.54 17 2,613.09 (2,675.00) 596,609.00 35,179.61 29,004.89 460,610.34 106,993.77 82 359,060.65 .00 98,300.00 18,458.40 13,198.80 76,952.70 8,148.50 92 67,524.45 .00 1,236.00 48.05 .00 430.86 805.14 35 .00
(3,996.00) 20,791.00 5,857.50 1,894.00 16,766.00 2,131.00 90 4,871.25 .00 11,000.00 1,059.01 .00 5,068.80 5,931.20 46 1,505.93 .00 3,863.00 .00 .00 756.64 3,106.36 20 319.60
54700 Insurance & Surety Bond 24,787.00
54800 Convention & Mtg Expenses 11,000.00
54900 Professional Development 3,863.00
53500 Small Tools & Equipment 78,145.00
54100 Special Departmental Expenses .00
54400 Professional Services 10,800.00
54500 Contracted Services 599,284.00
54510 Contract Instructors 98,300.00
54530 Credit Card Service Charges 1,236.00
52800 Software 661.00
52805 Software Licensing .00
52900 Commission Stipends 6,000.00
53200 Mileage Reimbursement .00
53300 Equipment Maintenance & Repairs 26,410.00
53301 Equipment Rental 205,400.00
52210 Supplies/Chemicals 1,000.00
52250 Uniforms 23,080.00
52255 Participant Uniforms 40,663.00
52300 Advertising & Publications 17,275.00
52400 Print Duplicate & Photocopying 165,927.00
52600 Membership & Dues 11,367.00
51906 Post Employment Health Plan 2,414.00
51907 OPEB Cost Allocation 110,122.00
51930 Medicare/Employer Porti 40,090.00
52100 Postage 58,749.00
52200 Departmental Supplies 223,205.00
52205 Office Supplies 34,501.00
51800 Unemployment Insurance .00
51900 Group Health & Life Ins 498,581.00
51901 Cash Back Incentive Pay 30,544.00
51903 Auto Allowance 4,800.00
51904 Technology Stipend 1,800.00
51905 Bilingual Pay 4,800.00
51500 Public Employees Retirement (PERS) 634,047.00
51501 PT Retirement 79,775.00
51504 Deferred Compensation 27,649.00
51505 Roth Contribution .00
51600 Workers Compensation 34,693.00
51700 Disability Insurance 27,996.00
Department 60 - Human Resources Totals ($1,342,356.00)
Department 80 - Parks And Recreation

EXPENSE
51100 Salaries 2,764,833.00
51120 Vacation/Sick Leave Accrual Pay-Out 93,381.00
51200 Hourly Salaries 2,127,344.00
51300 Overtime .00
54810 Employee Appreciation 24,500.00
42,040.00
54900 Professional Development 5,600.00
54935 First Aid Treatment 5,000.00
57900 Equipment Replacement 9,325.00
EXPENSE TOTALS $1,342,356.00
54940 Organizational Learning 26,850.00
56910 Legal Service
53200 Mileage Reimbursement 200.00
54100 Special Departmental Expenses .00
54400 Professional Services 55,492.00
54420 Health & Wellness Program .00
54500 Contracted Services 212,015.00
54800 Convention & Mtg Expenses 11,000.00
52200 Departmental Supplies 3,600.00
52205 Office Supplies 600.00
52300 Advertising & Publications 1,600.00
52600 Membership & Dues 6,925.00
52700 Books & Periodicals 950.00
52805 Software Licensing .00
51904 Technology Stipend 1,800.00
51905 Bilingual Pay 1,200.00
51906 Post Employment Health Plan 2,278.00
51907 OPEB Cost Allocation 23,450.00
51930 Medicare/Employer Porti 8,536.00
52100 Postage 300.00
51501 PT Retirement 1,179.00
51504 Deferred Compensation 5,888.00
51600 Workers Compensation 7,386.00
51700 Disability Insurance 5,855.00
51900 Group Health & Life Ins 94,990.00
51903 Auto Allowance 4,800.00

EXPENSE
51100 Salaries 588,737.00
EXPENSE TOTALS $11,747,504.00
Department 40 - Public Works Totals ($11,747,504.00)
Department 60 - Human Resources
51120 Vacation/Sick Leave Accrual Pay-Out 23,805.00
51200 Hourly Salaries 31,443.00
51500 Public Employees Retirement (PERS) 135,012.00
57850 Contra Deposit Accounts .00
57900 Equipment Replacement 539,189.00
Enclosure 1 - FY 2025-26 Third Quarter Budget Report - General Fund Page 5 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 1
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 .00 .00 .00 .00 .00 +++ 52,243.10
1,000.00 80,700.00 7,811.20 260.00 64,698.09 15,741.91 80 50,559.95 .00 .00 .00 .00 .00 .00 +++ 663.00
.00 16,400.00 75.00 .00 4,664.00 11,736.00 28 4,879.01
5,573.00 36,670.00 .00 .00 19,928.32 16,741.68 54 1,345.82 .00 122,361.00 .00 .00 122,361.00 .00 100 69,943.00
$94,991.00 $8,469,071.00 $554,681.14 $127,549.83 $5,509,959.72 $2,831,561.45 67% $5,020,024.02 ($94,991.00) ($8,469,071.00) ($554,681.14) ($127,549.83) ($5,509,959.72) ($2,831,561.45) 67% $5,020,024.02 .00 1,473,159.00 .00 .00 1,483,448.20 (10,289.20) 101 1,286,515.80 .00 .00 .32 .00 1.85 (1.85) +++ (.75)
.00 .00 .00 .00 .00 .00 +++ (110.00)
.00 1,468,659.00 108,498.54 2,532.00 931,623.46 534,503.54 64 892,008.38 .00 .00 .00 .00 .00 .00 +++ 621,302.00
.00 (400,000.00) .00 .00 .00 (400,000.00) 0 .00
(10,000.00) 23,000.00 3,821.98 1,467.91 17,906.42 3,625.67 84 6,025.54 (40,000.00) 65,397.00 37,066.21 38,034.09 83,076.70 (55,713.79) 185 71,338.42 .00 67,700.00 .00 .00 44,016.50 23,683.50 65 66,189.07
260,000.00 555,894.00 .00 .00 637,032.50 (81,138.50) 115 433,447.35 .00 149,288.00 19,233.26 23,812.53 101,167.99 24,307.48 84 108,164.77 .00 2,500.00 .00 .00 2,600.00 (100.00) 104 4,600.00
.00 608,051.00 .00 58,248.95 517,091.05 32,711.00 95 575,300.84 (170,000.00) 1,196,300.00 .00 .00 1,161,561.75 34,738.25 97 1,279,832.25 (25,000.00) 20,000.00 .00 .00 13,217.85 6,782.15 66 9,839.94 .00 911,500.00 .00 .00 911,500.00 .00 100 341,500.00
.00 1,085,000.00 .00 .00 1,085,000.00 .00 100 1,065,000.00 .00 828,200.00 403,250.00 .00 828,200.00 .00 100 860,550.00 .00 .00 .00 .00 244.58 (244.58) +++ 472.47
.00 .00 .00 .00 .00 .00 +++ 1,000,806.32
$15,000.00 $8,054,648.00 $571,870.31 $124,095.48 $7,817,688.85 $112,863.67 99% $8,622,782.40 ($15,000.00) ($8,054,648.00) ($571,870.31) ($124,095.48) ($7,817,688.85) ($112,863.67) 99% ($8,622,782.40) 6,293,402.00 10,358,402.00 .00 .00 10,272,902.00 85,500.00 99 7,844,324.00 $6,293,402.00 $10,358,402.00 $0.00 $0.00 $10,272,902.00 $85,500.00 99% $7,844,324.00 ($6,293,402.00) ($10,358,402.00) $0.00 $0.00 ($10,272,902.00) ($85,500.00) 99% ($7,844,324.00) 6,311,438.00 69,866,355.00 3,243,379.47 .00 44,903,600.42 24,962,754.58 64% 36,581,579.32 8,927,068.00 72,481,985.00 5,767,796.82 6,956,295.70 52,290,604.87 13,235,084.43 82% 48,199,432.99 ($2,615,630.00) ($2,615,630.00) ($2,524,417.35) ($6,956,295.70) ($7,387,004.45) $11,727,670.15 ($11,617,853.67) Grand Totals
6,311,438.00 69,866,355.00 3,243,379.47 .00 44,903,600.42 24,962,754.58 64% 36,581,579.32 8,927,068.00 72,481,985.00 5,767,796.82 6,956,295.70 52,290,604.87 13,235,084.43 82% 48,199,432.99 Grand Totals ($2,615,630.00) ($2,615,630.00) ($2,524,417.35) ($6,956,295.70) ($7,387,004.45) $11,727,670.15 ($11,617,853.67) Fund 100 - General Fund Totals
REVENUE TOTALS 63,554,917.00
EXPENSE TOTALS 63,554,917.00
EXPENSE TOTALS 63,554,917.00
$0.00
Fund 100 - General Fund Totals $0.00
REVENUE TOTALS 63,554,917.00
57100 Land .00
EXPENSE TOTALS $8,039,648.00
Department 90 - Non-Departmental Totals ($8,039,648.00) Department 98 - Transfer Out Control
EXPENSE TOTALS $4,065,000.00
Department 98 - Transfer Out Control ($4,065,000.00)

EXPENSE
56900 Transfer Out 4,065,000.00
54700 Insurance & Surety Bond 1,366,300.00
54910 Tuition Reimbursement 45,000.00
56850 Inter Departmental Charges 911,500.00
56978 Principal Payment- 2016 Refunding 1,085,000.00
56979 Interest Payment- 2016 Refunding 828,200.00
56993 Misc. Expenses .00
52400 Print Duplicate & Photocopying 105,397.00
52600 Membership & Dues 67,700.00
54100 Special Departmental Expenses 295,894.00
54300 Telephone 149,288.00
54400 Professional Services 2,500.00
54500 Contracted Services 608,051.00
51700 Disability Insurance .00
51800 Unemployment Insurance .00
51900 Group Health & Life Ins 1,468,659.00
51951 PARS PRSP Trust .00
51960 Vacancy Savings (400,000.00)
52100 Postage 33,000.00
57900 Equipment Replacement 122,361.00
EXPENSE TOTALS $8,374,080.00
56910 Legal Service 16,400.00
57300 Furniture & Equipment
Department 80 - Parks And Recreation ($8,374,080.00)
Department 90 - Non-Departmental

EXPENSE
51500 Public Employees Retirement (PERS) 1,473,159.00
55280 Senior Citizen Committee .00
31,097.00
55285 Event Tickets 79,700.00
56205 Permits - Fees - Licenses .00
Enclosure 1 - FY 2025-26 Third Quarter Budget Report - General Fund Page 6 of 6 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD .00 .00 .00 .00 643,100.80 (643,100.80) +++ .00
.00 766,300.00 4,529.76 .00 479,094.44 287,205.56 63 414,239.79 .00 .00 .00 .00 (19,952.00) 19,952.00 +++ 62,154.93
.00 .00 .00 .00 292,650.00 (292,650.00) +++ .00
.00 .00 .00 .00 45,000.00 (45,000.00) +++ 16,500.00
.00 6,633.00 1,675.00 .00 11,658.00 (5,025.00) 176 4,736.00 .00 .00 .00 .00 3,000.00 (3,000.00) +++ .00
.00 11,805,312.00 985,404.98 .00 8,099,595.48 3,705,716.52 69 7,797,539.71 .00 1,611,598.00 118,923.41 .00 1,272,286.87 339,311.13 79 1,266,745.51 .00 255,230.00 24,372.73 .00 176,182.34 79,047.66 69 180,043.04 .00 .00 376.00 .00 2,936.00 (2,936.00) +++ 3,910.00
.00 16,362.00 1,540.00 .00 11,944.00 4,418.00 73 13,303.00 .00 1,640.00 330.00 .00 330.00 1,310.00 20 1,280.00
.00 28,880.00 (93.00) .00 20,291.30 8,588.70 70 22,735.40 $0.00 $14,491,955.00 $1,137,058.88 $0.00 $11,038,117.23 $3,453,837.77 76% $9,783,187.38 (22,010.00) 2,861,321.00 188,799.65 .00 1,784,283.28 1,077,037.72 62 1,526,191.83 .00 74,493.00 .00 .00 72,432.84 2,060.16 97 65,481.13
.00 39,395.00 2,920.28 .00 15,474.54 23,920.46 39 12,936.00 .00 165,000.00 8,929.46 .00 98,861.85 66,138.15 60 100,874.10 (5,055.00) 1,638,272.00 42,752.34 .00 892,662.76 745,609.24 54 762,981.81 .00 1,477.00 109.50 .00 383.93 1,093.07 26 485.10
(220.00) 35,543.00 2,023.85 .00 19,238.02 16,304.98 54 15,255.91 .00 .00 .00 .00 .00 .00 +++ 79.24
.00 36,179.00 .00 .00 .00 36,179.00 0 .00
(203.00) 28,247.00 1,988.25 .00 16,871.59 11,375.41 60 13,980.80 (8,149.00) 691,616.00 39,209.04 .00 326,883.94 364,732.06 47 267,900.03 .00 41,760.00 3,360.64 .00 26,885.12 14,874.88 64 32,045.45 .00 9,240.00 762.50 .00 6,152.50 3,087.50 67 5,552.50
.00 2,880.00 240.00 .00 1,920.00 960.00 67 1,698.75
(150.00) 7,260.00 352.50 .00 2,870.00 4,390.00 40 3,001.25 .00 2,649.00 187.84 .00 1,763.51 885.49 67 1,596.23
(879.00) 113,968.00 .00 .00 114,847.00 (879.00) 101 123,519.00 .00 .00 229.24 .00 1,010.74 (1,010.74) +++ 910.57
(319.00) 41,488.00 2,981.91 .00 29,373.89 12,114.11 71 25,420.56 35,000.00 60,200.00 7,955.50 24,758.66 35,241.34 200.00 100 39,676.24 .00 17,000.00 418.27 .00 418.27 16,581.73 2 278.09
.00 .00 362.66 .00 2,889.33 (2,889.33) +++ .00
.00 1,625,000.00 24,415.53 67,168.94 48,831.06 1,509,000.00 7 45,071.32 .00 5,500.00 634.04 885.50 4,625.38 (10.88) 100 3,373.21 .00 2,000.00 .00 .00 2,979.18 (979.18) 149 1,219.37
.00 40,500.00 60.00 .00 10,237.00 30,263.00 25 8,544.00 .00 2,500.00 .00 .00 .00 2,500.00 0 1,507.48
.00 10,000.00 .00 .00 5,793.80 4,206.20 58 4,000.00
.00 25,000.00 3,081.69 3,371.51 21,628.49 .00 100 14,653.41 .00 48,000.00 6,980.64 .00 35,833.19 12,166.81 75 38,696.98 .00 350.00 .00 .00 .00 350.00 0 .00
20,000.00 68,500.00 7,018.40 22,856.59 44,108.63 1,534.78 98 22,562.99 .00 50,000.00 .00 .00 337.26 49,662.74 1 20,226.68
.00 30,000.00 .00 .00 .00 30,000.00 0 .00
.00 55,000.00 .00 .00 .00 55,000.00 0 .00
(20,000.00) 220,000.00 14,268.58 32,267.08 89,080.37 98,652.55 55 53,085.79 .00 8,000.00 .00 2,000.00 .00 6,000.00 25 .00
.00 30,000.00 1,760.96 1,213.58 12,522.94 16,263.48 46 29,939.01 .00 120,000.00 .00 .00 .00 120,000.00 0 .00
34,755.00 366,260.00 20,107.57 77,924.45 160,610.40 127,725.15 65 177,433.19 .00 270,000.00 78,346.85 .00 365,706.61 (95,706.61) 135 286,126.40 .00 1,850,000.00 250,331.06 517,223.08 1,226,931.30 105,845.62 94 1,096,331.41 36,985.00 151,985.00 17,632.90 33,990.75 69,353.65 48,640.60 68 36,009.40 22,744,654.00 27,322,654.00 167,374.33 2,151,254.87 744,372.48 24,427,026.65 11 2,854,731.41 .00 53,000.00 3,383.54 .00 41,001.04 11,998.96 77 54,874.63 .00 20,000.00 1,512.46 10,286.38 4,713.62 5,000.00 75 5,739.21 .00 200,500.00 .00 .00 210,909.75 (10,409.75) 105 250,057.00 .00 9,000.00 135.00 .00 4,346.60 4,653.40 48 4,050.00
.00 15,400.00 2,907.21 554.43 7,715.60 7,129.97 54 9,207.73 .00 2,000.00 .00 .00 .00 2,000.00 0 .00
.00 140,790.00 .00 .00 106,072.11 34,717.89 75 122,547.46 .00 .00 .00 .00 324,118.00 (324,118.00) +++ .00
.00 15,000.00 425.00 .00 1,359.00 13,641.00 9 15,450.44 .00 315,425.00 .00 .00 105,141.67 210,283.33 33 128,150.00 .00 .00 .00 .00 24,135.25 (24,135.25) +++ .00
.00 100,000.00 .00 .00 31,675.86 68,324.14 32 13,474.49 219,018.00 219,018.00 .00 190.91 301,827.39 (83,000.30) 138 111,533.19 .00 400,000.00 124,731.30 .00 1,115,376.78 (715,376.78) 279 879,279.11 .00 .00 .00 .00 (327,465.44) 327,465.44 +++ (130,699.01) .00 492,778.00 .00 .00 31,689.00 461,089.00 6 .00
.00 .00 .00 .00 11,922.78 (11,922.78) +++ 18,570.22
$23,033,427.00 $40,152,148.00 $1,028,690.49 $2,945,946.73 $8,287,955.20 $28,918,246.07 28% $9,175,611.11 .00 14,491,955.00 1,137,058.88 .00 11,038,117.23 3,453,837.77 76% 9,783,187.38 23,033,427.00 40,152,148.00 1,028,690.49 2,945,946.73 8,287,955.20 28,918,246.07 28% 9,175,611.11 ($23,033,427.00) ($25,660,193.00) $108,368.39 ($2,945,946.73) $2,750,162.03 ($25,464,408.30) $607,576.27 Enclosure 2
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
Fund 550 - Water Authority

REVENUE
42305 Claim Settlement .00
43100 Interest Income 766,300.00
43116 Investment Fair Value gain (loss) .00
45112 Misc Local Grants .00
47120 Gain on asset disposal .00
47200 Miscellaneous Revenue 6,633.00
47300 Damages to City Property .00
49100 Metered Water Sales 11,805,312.00
49150 Water Sales-Power Charge 1,611,598.00
49300 Turn On Charges 255,230.00
49400 Inspection Fees .00
49500 Water Process Application 16,362.00
49700 Service Connection Fees 1,640.00

EXPENSE
51100 Salaries 2,883,331.00
49800 Meter Removal/Installation 28,880.00
REVENUE TOTALS $14,491,955.00
51120 Vacation/Sick Leave Accrual Pay-Out 74,493.00
51200 Hourly Salaries 39,395.00
51300 Overtime 165,000.00
51500 Public Employees Retirement (PERS) 1,643,327.00
51501 PT Retirement 1,477.00
51504 Deferred Compensation 35,763.00
51505 Roth Contribution .00
51600 Workers Compensation 36,179.00
51700 Disability Insurance 28,450.00
51900 Group Health & Life Ins 699,765.00
51901 Cash Back Incentive Pay 41,760.00
51903 Auto Allowance 9,240.00
51904 Technology Stipend 2,880.00
51905 Bilingual Pay 7,410.00
51906 Post Employment Health Plan 2,649.00
51907 OPEB Cost Allocation 114,847.00
51908 Certification compensation .00
51930 Medicare/Employer Porti 41,807.00
52100 Postage 25,200.00
52200 Departmental Supplies 17,000.00
52205 Office Supplies .00
52210 Supplies/Chemicals 1,625,000.00
52250 Uniforms 5,500.00
52400 Print Duplicate & Photocopying 2,000.00
52600 Membership & Dues 40,500.00
52700 Books & Periodicals 2,500.00
52805 Software Licensing 10,000.00
53100 Automobile Supplies 25,000.00
53150 Fuel 48,000.00
53200 Mileage Reimbursement 350.00
53300 Equipment Maintenance & Repairs 48,500.00
53305 Water Meter Maintenance & Repair 50,000.00
53308 Water Valves - Replacement 30,000.00
53310 Fire Hydrant Maintenance & Repair 55,000.00
53315 Plant Maintenance and Repair 240,000.00
53400 Building & Grounds Maintenance 8,000.00
53500 Small Tools & Equipment 30,000.00
53610 Cost Reimbursements 120,000.00
54100 Special Departmental Expenses 331,505.00
54200 Utilities 270,000.00
54250 Purchased Water 1,850,000.00
54400 Professional Services 115,000.00
54500 Contracted Services 4,578,000.00
54530 Credit Card Service Charges 53,000.00
54605 Asphalt Maintenance 20,000.00
54700 Insurance & Surety Bond 200,500.00
54800 Convention & Mtg Expenses 9,000.00
54930 Safety Programs & Materials 15,400.00
55320 Refund/Rtn Overpayment 2,000.00
56205 Permits - Fees - Licenses 140,790.00
56850 Inter Departmental Charges .00
56910 Legal Service 15,000.00
56990 Interest Expense 315,425.00
57120 Loss on asset disposal .00
57300 Furniture & Equipment 100,000.00
57310 Vehicles .00
.00
57404 Depr/Amort Expense 400,000.00
57800 Contra Capital .00
EXPENSE TOTALS $17,118,721.00
Fund 550 - Water Authority Totals
57900 Equipment Replacement 492,778.00
58500 Bad Debt
REVENUE TOTALS 14,491,955.00
EXPENSE TOTALS 17,118,721.00
Fund 550 - Water Authority Totals ($2,626,766.00)
Fund 560 - PRIME - CCA

REVENUE
Enclosure 2 - FY 2025-26 Third Quarter Budget Report - Enterprise Funds Page 1 of 3 5b
Back to Agenda Report
Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 2
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 514,000.00 82,110.68 .00 679,346.00 (165,346.00) 132 505,890.20 .00 .00 .00 .00 .00 .00 +++ 169.11
.00 .00 .00 .00 .00 .00 +++ 1,595.42
.00 28,599,255.00 1,899,657.42 .00 19,668,424.56 8,930,830.44 69 20,477,726.69 .00 .00 3,226.62 .00 33,592.07 (33,592.07) +++ 32,464.37 $0.00 $29,113,255.00 $1,984,994.72 $0.00 $20,381,362.63 $8,731,892.37 70% $21,017,845.79 .00 457,223.00 38,078.00 .00 316,868.62 140,354.38 69 213,591.07 .00 14,910.00 .00 .00 13,220.27 1,689.73 89 18,090.51
.00 13,117.00 708.96 .00 8,300.78 4,816.22 63 9,385.65
.00 .00 576.61 .00 576.61 (576.61) +++ .00
.00 104,852.00 8,738.90 .00 67,825.21 37,026.79 65 45,317.70 .00 492.00 26.59 .00 314.73 177.27 64 351.96
.00 11,504.00 908.84 .00 8,778.43 2,725.57 76 5,336.62
.00 .00 .00 .00 .00 .00 +++ 51.84
.00 5,737.00 .00 .00 .00 5,737.00 0 .00
.00 4,356.00 386.87 .00 2,834.95 1,521.05 65 1,717.17
.00 72,198.00 4,860.53 .00 31,538.54 40,659.46 44 24,557.69 .00 8,650.00 527.98 .00 4,086.08 4,563.92 47 3,016.30
.00 4,500.00 700.00 .00 5,525.00 (1,025.00) 123 2,440.00 .00 1,170.00 217.50 .00 1,717.50 (547.50) 147 637.50
.00 2,010.00 .00 .00 .00 2,010.00 0 787.50
.00 1,810.00 121.18 .00 1,089.04 720.96 60 879.28
.00 18,211.00 .00 .00 18,211.00 .00 100 17,185.00
.00 6,630.00 592.17 .00 5,119.53 1,510.47 77 3,604.26
.00 14,277.00 249.60 3,168.47 2,904.53 8,204.00 43 7,667.09 .00 1,500.00 40.00 .00 1,882.96 (382.96) 126 1,658.50
.00 1,000.00 105.74 .00 519.77 480.23 52 54.04
.00 18,400.00 348.98 5,871.97 4,787.71 7,740.32 58 4,939.37 (7,550.00) 338,200.00 2,890.15 .00 46,494.51 291,705.49 14 10,869.53 .00 205,000.00 5,941.88 94,749.48 21,941.88 88,308.64 57 15,000.00 .00 5,200.00 1,104.05 498.66 1,551.34 3,150.00 39 915.18 .00 62,217.00 1,500.00 .00 3,307.83 58,909.17 5 36,136.20 .00 500.00 .00 .00 .00 500.00 0 146.06
.00 1,500.00 .00 .00 112.39 1,387.61 7 .00
(620,000.00) 20,075,488.00 1,115,943.33 .00 10,423,621.28 9,651,866.72 52 11,424,931.96 .00 22,000.00 5,507.36 .00 1,483.53 20,516.47 7 (37,846.28) 500,000.00 3,126,306.00 185,264.50 .00 3,034,825.60 91,480.40 97 5,713,736.20 .00 3,000.00 .00 .00 .00 3,000.00 0 .00
125,000.00 880,824.00 92,258.78 129,363.37 650,762.57 100,698.06 89 538,155.32 .00 .00 .00 .00 .00 .00 +++ 58.22
549,352.00 549,352.00 .00 49,351.55 .00 500,000.45 9 9,115.20 2,000.00 6,700.00 .00 .00 5,099.41 1,600.59 76 1,120.27 550.00 2,050.00 .00 .00 2,524.00 (474.00) 123 .00
.00 .00 .00 .00 120,112.00 (120,112.00) +++ .00
.00 12,850.00 125.00 .00 2,375.00 10,475.00 18 10,093.35 .00 25,000.00 .00 .00 1,488.90 23,511.10 6 1,593.84
.00 6,484.00 .00 .00 6,484.00 .00 100 .00
$549,352.00 $26,085,218.00 $1,467,723.50 $283,003.50 $14,818,285.50 $10,983,929.00 58% $18,085,294.10 .00 29,113,255.00 1,984,994.72 .00 20,381,362.63 8,731,892.37 70% 21,017,845.79 549,352.00 26,085,218.00 1,467,723.50 283,003.50 14,818,285.50 10,983,929.00 58% 18,085,294.10 ($549,352.00) $3,028,037.00 $517,271.22 ($283,003.50) $5,563,077.13 ($2,252,036.63) $2,932,551.69 .00 .00 .00 .00 27,616.00 (27,616.00) +++ .00
.00 .00 .00 .00 620.63 (620.63) +++ .00
.00 .00 .00 .00 1,062.94 (1,062.94) +++ .00
$0.00 $0.00 $0.00 $0.00 $29,299.57 ($29,299.57) +++ $0.00 .00 .00 1,916.69 .00 14,324.71 (14,324.71) +++ .00
.00 .00 600.00 .00 7,800.00 (7,800.00) +++ 4,200.00
$0.00 $0.00 $2,516.69 $0.00 $22,124.71 ($22,124.71) +++ $4,200.00 .00 .00 .00 .00 29,299.57 (29,299.57) +++ .00
.00 .00 2,516.69 .00 22,124.71 (22,124.71) +++ 4,200.00 $0.00 $0.00 ($2,516.69) $0.00 $7,174.86 ($7,174.86) ($4,200.00) .00 .00 .00 .00 .00 .00 +++ 42,650.00
.00 504,224.00 38,940.44 .00 274,829.44 229,394.56 55 258,142.00 .00 186,000.00 19,195.00 .00 177,821.00 8,179.00 96 .00 .00 .00 .00 .00 .00 .00 +++ (200.00)
.00 500,000.00 47,535.81 .00 350,444.09 149,555.91 70 400,273.94 .00 1,800.00 300.00 .00 875.00 925.00 49 1,139.00
.00 46,000.00 4,116.38 .00 37,763.24 8,236.76 82 36,334.34 .00 93,000.00 9,624.50 .00 79,716.00 13,284.00 86 187,112.50 .00 20,627.00 3,580.06 .00 26,912.58 (6,285.58) 130 24,602.67 $0.00 $1,351,651.00 $123,292.19 $0.00 $948,361.35 $403,289.65 70% $950,054.45 .00 20,571.00 1,596.02 .00 14,008.96 6,562.04 68 14,436.99 .00 458.00 .00 .00 602.93 (144.93) 132 9.33
.00 4,718.00 366.29 .00 3,237.12 1,480.88 69 3,262.70
.00 206.00 15.12 .00 140.24 65.76 68 144.18
.00 258.00 .00 .00 .00 258.00 0 .00
43100 Interest Income 514,000.00
47200 Miscellaneous Revenue .00
47610 Cost Reimbursements .00
47750 Gen/Demand and Collections 28,599,255.00
47751 PRIME Future .00
REVENUE TOTALS $29,113,255.00

EXPENSE
51100 Salaries 457,223.00
51120 Vacation/Sick Leave Accrual Pay-Out 14,910.00
51200 Hourly Salaries 13,117.00
51300 Overtime .00
51500 Public Employees Retirement (PERS) 104,852.00
51501 PT Retirement 492.00
51504 Deferred Compensation 11,504.00
51505 Roth Contribution .00
51600 Workers Compensation 5,737.00
51700 Disability Insurance 4,356.00
51900 Group Health & Life Ins 72,198.00
51901 Cash Back Incentive Pay 8,650.00
51903 Auto Allowance 4,500.00
51904 Technology Stipend 1,170.00
51905 Bilingual Pay 2,010.00
51906 Post Employment Health Plan 1,810.00
51907 OPEB Cost Allocation 18,211.00
51930 Medicare/Employer Porti 6,630.00
52100 Postage 14,277.00
52200 Departmental Supplies 1,500.00
52205 Office Supplies 1,000.00
52300 Advertising & Publications 18,400.00
52305 Marketing - PRIME 345,750.00
52310 Research & Development - PRIME 205,000.00
52400 Print Duplicate & Photocopying 5,200.00
52600 Membership & Dues 62,217.00
53200 Mileage Reimbursement 500.00
53500 Small Tools & Equipment 1,500.00
54275 Purchased Power- PRIME 20,695,488.00
54276 Net Energy Metering (NEM) Expense 22,000.00
54277 Resource Adequacy Purchase 2,626,306.00
54300 Telephone 3,000.00
54400 Professional Services 755,824.00
54410 Collection Agency Fee .00
54500 Contracted Services .00
54800 Convention & Mtg Expenses 4,700.00
54900 Professional Development 1,500.00
6,484.00
56850 Inter Departmental Charges .00
56910 Legal Service 12,850.00
EXPENSE TOTALS $25,535,866.00
Fund 560 - PRIME - CCA Totals
56992 Bank Service Charges 25,000.00
57900 Equipment Replacement
REVENUE TOTALS 29,113,255.00
EXPENSE TOTALS 25,535,866.00
Fund 560 - PRIME - CCA Totals $3,577,389.00
Fund 561 - PRIME Power Choice Program

REVENUE
47780 System Install Fee .00
Purchased Power- PRIME .00
47781 Gen/Demand and Collections (Power .00
47782 Battery Fee .00
54400 Professional Services .00
EXPENSE TOTALS $0.00
REVENUE TOTALS $0.00

EXPENSE
54275
Fund 561 - PRIME Power Choice Program
REVENUE TOTALS .00

REVENUE
47900 Transfer In .00
EXPENSE TOTALS .00
Fund 561 - PRIME Power Choice Program $0.00
Fund 570 - Golf Course
48300 Green Fees 504,224.00
48400 Driving Range Fees 186,000.00
48600 Tournaments .00
48660 Golf Course Concessions 500,000.00
48680 Golf Lessons 1,800.00
48700 Merchandise Sales 46,000.00
48820 Rentals 93,000.00
48835 Technology Surcharge 20,627.00
REVENUE TOTALS $1,351,651.00

EXPENSE
51100 Salaries 20,571.00
51120 Vacation/Sick Leave Accrual Pay-Out 458.00
51500 Public Employees Retirement (PERS) 4,718.00
51504 Deferred Compensation 206.00
51600 Workers Compensation 258.00
Enclosure 2 - FY 2025-26 Third Quarter Budget Report - Enterprise Funds Page 2 of 3 Budget Amended Current Month YTD YTD Budget - YTD % Used/ Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Enclosure 2
Budget Performance Report
Fiscal Year to Date 03/31/26
Include Rollup Account and Rollup to Account
Adopted
Account Account Description Budget
.00 209.00 15.70 .00 134.48 74.52 64 134.64
.00 1,261.00 82.52 .00 751.79 509.21 60 745.23
.00 551.00 45.92 .00 367.36 183.64 67 275.51
.00 300.00 25.00 .00 200.00 100.00 67 212.50
.00 90.00 7.50 .00 60.00 30.00 67 63.75
.00 125.00 10.36 .00 94.19 30.81 75 99.59
.00 819.00 .00 .00 819.00 .00 100 955.00
.00 298.00 24.28 .00 223.48 74.52 75 218.79
.00 .00 .00 .00 158.40 (158.40) +++ .00
.00 23,400.00 1,513.07 .00 6,619.81 16,780.19 28 14,300.62 .00 3,000.00 228.32 .00 2,093.18 906.82 70 1,765.91
.00 64,180.00 2,985.77 .00 35,676.85 28,503.15 56 33,134.65 .00 9,600.00 600.00 .00 2,430.00 7,170.00 25 2,200.18
.00 .00 .00 .00 .00 .00 +++ 1,623.70
.00 3,000.00 244.67 .00 1,482.68 1,517.32 49 .00
.00 39,000.00 6,050.06 .00 22,967.28 16,032.72 59 13,629.31 .00 25,000.00 3,301.72 .00 17,190.52 7,809.48 69 19,205.76 .00 .00 .00 .00 1,560.85 (1,560.85) +++ 600.30
.00 10,000.00 .00 .00 .00 10,000.00 0 .00
.00 16,400.00 9,796.55 .00 16,820.27 (420.27) 103 20,553.88 .00 210,000.00 34,489.87 .00 107,316.70 102,683.30 51 142,971.76 471.00 135,501.00 12,076.97 17,686.84 93,802.87 24,011.29 82 182,115.12 .00 26,400.00 1,904.63 .00 18,172.73 8,227.27 69 26,104.30 .00 30,000.00 .00 .00 .00 30,000.00 0 2,500.00
.00 95,400.00 2,847.33 .00 24,161.34 71,238.66 25 33,949.38 .00 .00 165.93 .00 292.32 (292.32) +++ (10,259.59)
.00 100,950.00 12,754.55 .00 66,442.83 34,507.17 66 83,233.49 .00 1,040,000.00 147,294.89 .00 678,409.39 361,590.61 65 720,111.23 .00 138,178.00 20,398.10 41,408.05 82,440.29 14,329.66 90 83,217.17 .00 69,705.00 771.20 .00 3,764.65 65,940.35 5 15,208.08 .00 30,000.00 18,771.37 .00 30,946.82 (946.82) 103 33,320.87 .00 .00 .00 .00 .00 .00 +++ 646.40
.00 7,200.00 1,030.49 .00 5,085.16 2,114.84 71 4,976.37 .00 6,000.00 366.78 .00 1,398.66 4,601.34 23 30.90
.00 .00 .00 .00 .00 .00 +++ 9,912.65
.00 197,450.00 45,093.37 6,762.96 80,733.08 109,953.96 44 22,304.84 .00 14,500.00 .00 .00 .00 14,500.00 0 8,081.25
.00 .00 2,887.56 .00 23,662.71 (23,662.71) +++ 23,252.81 .00 (177,000.00) .00 .00 (23,656.20) (153,343.80) 13 .00 $471.00 $2,147,728.00 $327,761.91 $65,857.85 $1,320,612.74 $761,257.41 65% $1,509,249.55 .00 1,351,651.00 123,292.19 .00 948,361.35 403,289.65 70% 950,054.45 471.00 2,147,728.00 327,761.91 65,857.85 1,320,612.74 761,257.41 65% 1,509,249.55 ($471.00) ($796,077.00) ($204,469.72) ($65,857.85) ($372,251.39) ($357,967.76) ($559,195.10) .00 50,100.00 .00 .00 28,576.04 21,523.96 57 26,581.37
.00 .00 9,644.30 .00 9,644.30 (9,644.30) +++ .00
.00 .00 .00 .00 (931.35) 931.35 +++ 4,334.15
.00 .00 .00 .00 30,841.82 (30,841.82) +++ .00
.00 343,000.00 .00 .00 86,885.61 256,114.39 25 247,591.87 $0.00 $393,100.00 $9,644.30 $0.00 $155,016.42 $238,083.58 39% $278,507.39 .00 91,959.00 7,781.33 .00 71,138.26 20,820.74 77 66,591.75 .00 2,963.00 .00 .00 4,848.77 (1,885.77) 164 4,206.24
.00 21,088.00 1,785.79 .00 14,255.03 6,832.97 68 13,572.83 .00 3,692.00 288.22 .00 2,914.07 777.93 79 2,338.10
.00 1,154.00 .00 .00 .00 1,154.00 0 .00
.00 888.00 72.28 .00 612.45 275.55 69 555.54
.00 3,475.00 536.58 .00 4,559.84 (1,084.84) 131 2,688.01 .00 3,967.00 211.18 .00 1,689.44 2,277.56 43 2,244.91
.00 1,920.00 160.00 .00 1,280.00 640.00 67 1,300.00
.00 540.00 45.00 .00 360.00 180.00 67 367.50
.00 822.00 48.48 .00 451.53 370.47 55 402.19
.00 3,663.00 .00 .00 3,663.00 .00 100 4,307.00
.00 1,333.00 118.86 .00 1,161.65 171.35 87 1,087.45
21,000.00 111,000.00 .00 21,000.00 .00 90,000.00 19 64,999.00 .00 .00 .00 .00 .00 .00 +++ 59,999.00
.00 .00 35.44 .00 322.91 (322.91) +++ 1,026.45
$21,000.00 $248,464.00 $11,083.16 $21,000.00 $107,256.95 $120,207.05 52% $225,685.97 .00 393,100.00 9,644.30 .00 155,016.42 238,083.58 39% 278,507.39 21,000.00 248,464.00 11,083.16 21,000.00 107,256.95 120,207.05 52% 225,685.97 ($21,000.00) $144,636.00 ($1,438.86) ($21,000.00) $47,759.47 $117,876.53 $52,821.42 Grand Totals
.00 45,349,961.00 3,254,990.09 .00 32,552,157.20 12,797,803.80 72% 32,029,595.01 23,604,250.00 68,633,558.00 2,837,775.75 3,315,808.08 24,556,235.10 40,761,514.82 41% 29,000,040.73 Grand Totals ($23,604,250.00) ($23,283,597.00) $417,214.34 ($3,315,808.08) $7,995,922.10 ($27,963,711.02) $3,029,554.28 51700 Disability Insurance 209.00
51900 Group Health & Life Ins 1,261.00
51901 Cash Back Incentive Pay 551.00
51903 Auto Allowance 300.00
51904 Technology Stipend 90.00
51906 Post Employment Health Plan 125.00
51907 OPEB Cost Allocation 819.00
51930 Medicare/Employer Porti 298.00
52100 Postage .00
52200 Departmental Supplies 23,400.00
52205 Office Supplies 3,000.00
52210 Supplies/Chemicals 64,180.00
52300 Advertising & Publications 9,600.00
52600 Membership & Dues .00
52800 Software 3,000.00
53300 Equipment Maintenance & Repairs 39,000.00
53301 Equipment Rental 25,000.00
53400 Building & Grounds Maintenance .00
53440 Plumbing Supplies 10,000.00
53500 Small Tools & Equipment 16,400.00
54200 Utilities 210,000.00
54500 Contracted Services 135,030.00
54530 Credit Card Service Charges 26,400.00
54670 Tree Care 30,000.00
54700 Insurance & Surety Bond 95,400.00
55300 Food and Beverage .00
55301 Restaurant-Banquet Supplies 100,950.00
56100 Golf Course-Payroll Expense 1,040,000.00
56200 Management Fees 138,178.00
56205 Permits - Fees - Licenses 69,705.00
56300 Pro Shop Merchandise 30,000.00
56400 Other Community Promoti .00
56800 Cable T.V. Access 7,200.00
56992 Bank Service Charges 6,000.00
57120 Loss on asset disposal .00
57210 Capital Assets 197,450.00
57800 Contra Capital (177,000.00)
EXPENSE TOTALS $2,147,257.00
57300 Furniture & Equipment 14,500.00
57404 Depr/Amort Expense
Fund 570 - Golf Course Totals
REVENUE TOTALS 1,351,651.00
.00

REVENUE
43100 Interest Income 50,100.00
EXPENSE TOTALS 2,147,257.00
Fund 570 - Golf Course Totals ($795,606.00)
Fund 590 - Sports Arena Complex
43105 Interest and penalty .00
43116 Investment Fair Value gain (loss) .00
47200 Miscellaneous Revenue .00
48820 Rentals 343,000.00
REVENUE TOTALS $393,100.00

EXPENSE
51100 Salaries 91,959.00
51120 Vacation/Sick Leave Accrual Pay-Out 2,963.00
51500 Public Employees Retirement (PERS) 21,088.00
51504 Deferred Compensation 3,692.00
51600 Workers Compensation 1,154.00
51700 Disability Insurance 888.00
51900 Group Health & Life Ins 3,475.00
51901 Cash Back Incentive Pay 3,967.00
51903 Auto Allowance 1,920.00
51904 Technology Stipend 540.00
54400 Professional Services 90,000.00
54500 Contracted Services
51906 Post Employment Health Plan 822.00
.00
51907 OPEB Cost Allocation 3,663.00
51930 Medicare/Employer Porti 1,333.00
Fund 590 - Sports Arena Complex Totals
REVENUE TOTALS 393,100.00
57404 Depr/Amort Expense .00
EXPENSE TOTALS $227,464.00
$320,653.00
REVENUE TOTALS 45,349,961.00
EXPENSE TOTALS 45,029,308.00
EXPENSE TOTALS 227,464.00
Fund 590 - Sports Arena Complex Totals $165,636.00
Enclosure 2 - FY 2025-26 Third Quarter Budget Report - Enterprise Funds Page 3 of 3

CITY OF PICO RIVERA
Fiscal Year 2025-26 Third Quarter Budget Adjustments
ENCLOSURE 3 - General Fund - Other Funds
GENERAL FUND - OTHER FUNDS Decrease Increase
New
Appropriation
Request
Net Increase /
(Decrease) Notes

REVENUE

ICE LEGAL AID FUND
182.00.0000-47900 $ 25,000 $ 25,000
Transfer from the General Fund Unassigned Fund Balance to the Ice Legal Aid Fund to support the Assistance Program.

EQUIPMENT REPLACEMENT FUND
170.00.0000-47900 $ 96,000 $ 96,000
Transfer from the General Fund CED available budget to the Equipment Replacement Fund to purchase a replacement bucket truck and a heavy-duty truck that are currently experiencing significant mechanical and operational issues.

EXPENDITURE

GENERAL FUND
100.98.9800-56900 $ 96,000 $ 25,000 $ 121,000
Transfer $25,000 from the General Fund Unassigned Fund balance to the ICE Legal Aid Fund to support the Assistance Program. Transfer $96,000 to the Equipment Replacement Fund to purchase a replacement bucket truck and a heavy-duty truck that are currently experiencing significant mechanical and operational issues.
100.30.3046-54400 $ (216,000) $ (216,000)
Reduce General Fund CED available budget to support the purchase of a replacement bucket truck and a heavy-duty truck that are failing and higher-than-anticipated costs associated with the Sales Tax Sharing Agreement.
100.90.9005-54100 $ 120,000 $ 120,000
Appropriate $120,000 to support the higher-than-anticipated costs associated with the Sales Tax Sharing Agreement tied to revenue-generating activities.

ICE LEGAL AID FUND
182.11.1100-54107 $ 25,000 $ 25,000 Appropriate $25,000 in the Ice Legal Aid Fund to support CHIRLA’s Bond Fund $ (216,000) $ 216,000 $ 50,000 $ 50,000
$ - $ - $ 121,000 $ 121,000
$ (71,000)
May 12, 2026

EXPENDITURE ADJUSTMENTS

REVENUE ADJUSTMENTS

NET ADJUSTMENTS INCREASE/(DECREASE)
Enclosure 3
5 c
Back to Agenda Report
CAPITAL IMPROVEMENT - NO GF Decrease Increase
New
Appropriation
Request
Net Increase /
(Decrease) Notes

REVENUE
$ - $ - $ - $ -

EXPENDITURE

MEASURE R FUND
207.70.7300-54500-50139 $ - $ - $ 325,000 $ 325,000
Appropriate $325,000 in Measure R Funds (Fund 207). Funding is needed to address key safety needs at a major intersection. The project will enhance pedestrian access and safety through upgraded crosswalks and ADA-compliant infrastructure.

Project: Installation of Safety Crosswalk and ADA Improvements at Marjorie Street/Passons Blvd

CAPITAL IMPROVEMENT FUND
400.70.7300-54500-50106 $ (5,800,000) $ - $ - $ (5,800,000) 400.70.7300-54500-50136 $ - $ 2,300,000 $ - $ 2,300,000 400.70.7300-54500-50137 $ - $ 3,000,000 $ - $ 3,000,000 400.70.7300-54500-50138 $ - $ 500,000 $ - $ 500,000
Transfer out $5,800,000 in the Capital Improvement Fund (Fund 400) to new resurfacing projects Project: Road Resurfacing Program - Overlay and Reconstruction Transfer $2,300,000 in Capital Improvement Fund (Fund 400) from CIP. 50106 to CIP. 50136 in the CIP Fund.

Project: Citywide Residential Slurry Seal Project
Transfer $3,000,000 in Capital Improvement Fund (Fund 400) from CIP. 50106 to CIP. 50137 in the CIP Fund.

Project: Citywide Cape Seal Project
Transfer $500,000 in Capital Improvement Fund (Fund 400) from CIP. 50106 to CIP. 50138 in the CIP Fund.

Project: Citywide Concrete Curb, Gutter and ADA Ramp Repairs Project $ (5,800,000) $ 5,800,000 $ 325,000 $ 325,000
$ - $ - $ - $ -
$ 325,000

CITY OF PICO RIVERA
Fiscal Year 2025-26 Third Quarter Budget Adjustments
ENCLOSURE 3 - CIP Other Funds - No General Fund
May 12, 2026

EXPENDITURE ADJUSTMENTS

REVENUE ADJUSTMENTS

NET ADJUSTMENTS INCREASE/(DECREASE)
Enclosure 3 - FY 2025-26 Authorized Positions (FTE) Adjustments FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
City Manager / City Council
City Manager 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00
Director 2.00 2.00 2.00
Senior Analyst 1.00 1.00 1.00
Secretary 1.00 0.00 0.00
Sr. Executive Assistant 1.00 1.00 1.00
Executive Assistant 0.00 1.00 1.00
I.T. Technician 1.00 1.00 1.00
Senior I.T. Manager 1.00 1.00 1.00
Coordinator 1.00 1.00 1.00
Sustainability Technician 1.00 1.00 1.00

11.00 11.00 11.00
City Clerk
City Clerk 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00
Junior Deputy City Clerk 1.00 1.00 1.00

3.00 3.00 3.00
Administrative Services
Director of Administrative Services 1.00 1.00 1.00
Deputy Director of Administrative Services 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00
Senior Manager - Accounting 1.00 1.00 1.00
Senior Manager - Budget 1.00 1.00 1.00
Accountant III 1.00 1.00 1.00
Accountant I 1.00 1.00 1.00
Finance Technician 3.00 3.00 3.00
Account Clerk III 2.00 2.00 4.00
Account Clerk II 2.00 2.00 0.00
Supervisor 1.00 1.00 1.00
Budget and Financial Analyst 1.00 1.00 1.00

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

4.00 4.00 4.00
Adopted Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-26 (Amended)
Enclosure 3 - FY 2025-26 Authorized Positions (FTE) Adjustments FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
Adopted Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-26 (Amended)
Community and Economic Development
Director of Community and Economic Development 1.00 1.00 1.00 Deputy Director 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00
Secretary 2.00 2.00 2.00
Administatrive Clerk 1.00 1.00 1.00
Senior Planner 1.00 1.00 1.00
Planner 1.00 1.00 1.00
Assistant Planner 2.00 2.00 2.00
Senior Analyst 1.00 1.00 1.00
Analyst (Economic Development) 2.00 1.00 1.00
Senior Manager (Economic Development) 0.00 1.00 1.00
Neighborhood Improvement Officer 4.00 4.00 4.00
Coordinator (Parking Enforcement) 1.00 1.00 1.00
Parking Enforcement Officer 4.00 4.00 4.00
Coordinator (Housing) 1.00 1.00 1.00
Housing Program Specialist 2.00 2.00 2.00
Building Official 1.00 1.00 1.00
Senior Inspector 1.00 1.00 1.00
Technician (Building) 1.00 1.00 1.00
Building Inspector 1.00 1.00 1.00
Counter Service Representative 1.00 1.00 1.00

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

28.00 28.00 28.00
Enclosure 3 - FY 2025-26 Authorized Positions (FTE) Adjustments FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
Adopted Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-26 (Amended)
Public Works
Director of Public Works 1.00 1.00 1.00
Deputy Director 1.00 1.00 1.00
Assistant City Engineer 1.00 1.00 1.00
Senior Engineer 1.00 1.00 1.00
Associate Engineer 2.00 2.00 2.00
Public Works Inspector 1.00 1.00 1.00
Utilities Superintendent 1.00 1.00 1.00
Supervisor 3.00 3.00 3.00
Public Works Superintendent 1.00 1.00 1.00
Water Systems Operator I 3.00 4.00 4.00
Water Systems Operator II 3.00 4.00 4.00
Water Systems Operator III 1.00 1.00 1.00
Water Treatment Operator I 1.00 1.00 1.00
Water Treatment Operator II 2.00 2.00 2.00
Water Treatment Operator III 1.00 1.00 1.00
Customer Service Representative 1.00 1.00 1.00
Water Distribution Supervisor 1.00 1.00 1.00
Senior Water Treatment Supervisor 1.00 1.00 1.00
Facilities Maintenance Worker I 3.00 3.00 3.00
Facilities Maintenance Worker II 2.00 2.00 2.00
Facilities Maintenance Worker III 3.00 3.00 3.00
Maintenance Crew Leader 6.00 6.00 6.00
Maintenance Worker I 5.00 5.00 5.00
Maintenance Worker II 12.00 12.00 12.00
Principal Analyst 1.00 1.00 1.00
Senior Analyst 1.00 1.00 1.00
Technician (Engineering) 1.00 1.00 1.00
Counter Service Representative 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00
Secretary 2.00 2.00 2.00
Equipment Mechanic II 1.00 1.00 1.00
Equipment Mechanic I 0.00 1.00 1.00
Custodian 2.00 2.00 2.00

67.00 70.00 70.00
Enclosure 3 - FY 2025-26 Authorized Positions (FTE) Adjustments FY 24-25
Adopted
FY 25-26
Adopted
FY 25-26
Amended
Adopted Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2025-26 (Amended)
TOTALS 159.00 162.00 162.00
Department
FY 24-25
Adopted
FY 25-26
Adopted
FY 26-27
Approved
Administration 14.00 14.00 14.00
Administrative Services 16.00 16.00 16.00
Human Resources 4.00 4.00 4.00
Community and Economic Development 30.00 30.00 30.00
Parks and Recreation 28.00 28.00 28.00
Public Works 67.00 70.00 70.00
TOTAL 159.00 162.00 162.00

COUNCIL

MEETING
DATE

COUNCIL MEMBER REQUEST DETAIL DIRECTOR(S)
ACTION TAKEN: Memo; Staff
Report; Closed Session;
Presentation; Follow-up
Meeting; City Manager Reports;
Informal Action

DISCUSSION
ITEM
ACTION

ITEM DATE
STATUS:

Complete;
Pending;
On-going;
In-Progress
9/9/2025 Sanchez/Garcia Smoke Free Multi-Unit Housing Year of 2026 Alvie Betancourt CED/Planning Commission Agenda Report In Progress 11/12/2025 Sanchez/Camacho SNAP Benefits Assistance to residents 2/24/2026 Garcia/Sanchez Pico Boys Softball Team Relocation Pam Yugar

GOOD OF THE ORDER
Back to Outline