*Commissioners receive a $30.00 stipend per each meeting held and attended. .
Tuesday, June 9, 2026
Regular Meeting 6:00 p.m.
Council Chamber
6615 Passons Boulevard
Next Resolution No. 7480
Next Ordinance No. 1209
Next Agreement No. 26-2548
Housing Assistance Agency
Next Resolution No. HA-112
Next Ordinance No. HA-16
Water Authority
Next Resolution No. WA-26-37
Next Ordinance No. WA-26-01
Next Agreement No. WA-26-83
Public Financing Authority
Next Resolution No. PFA-26-13
ROLL CALL:
Mayor/Chairman/President:
Gustavo V. Camacho
Mayor Pro Tempore/Vice Chairman/Vice President:
Dr. Monica Sánchez
Councilmembers/Directors/Commissioners:
John R. Garcia
Andrew C. Lara
Erik Lutz
INVOCATION:
PLEDGE OF ALLEGIANCE:
COMMISSIONERS SCHEDULED TO BE PRESENT:
Yarisma Rocha, Planning Commission
Bobbie Tanner, Veterans Commission
SPECIAL PRESENTATION:
• Certificates of Recognition – Pico Rivera AYSO Region 603, Boys U12 – Fall Team No Mercy and All Star/Spring Select Pico FC
PLEASE TURN OFF OR SILENCE CELL PHONES WHILE MEETING IS IN SESSION
AND PLEASE REFRAIN FROM TEXTING DURING THE MEETING
**Any invocation that may be offered before the official start of the Council meeting shall be the voluntary offering of a private citizen, to and for the benefit of the Council. The views or beliefs expressed by the invocation speaker have not been previously reviewed or approved by the Council, and the Council does not endorse the religious beliefs or views of this, or any other invocation speaker.
**************************************************************************************************** In compliance with the Americans with Disabilities Act of 1990, the City of Pico Rivera is committed to providing reasonable accommodations for a person with a disability. Please call the City Clerk’s office at (562) 801-4389, if special accommodation is necessary and/or if information is needed in an alternative format. Special requests must be made in a reasonable amount of time in order that accommodation to be arranged (within 24 to 48 hours’ notice).
Meeting jointly and regularly with the Pico Rivera *Housing Assistance Agency (as needed); Pico Rivera Water Authority (as needed); and Public Financing Authority (as needed) 6-9-2026 Agenda City Council
PUBLIC HEARING:
City Council:
1. Public Hearing – Fiscal Year 2026-27 Preliminary (Proposed) Budget. (700) a) Open public hearing
b) Memo from City Manager
c) Written Communications
d) Oral Communications
e) Close public hearing
f) Recommendation:
1. Conduct a public hearing for the fiscal year (FY) 2026-27 Preliminary (Proposed) Budget; and
2. Receive and file the FY 2026-27 Preliminary (Proposed) Budget and provide direction to staff.
2. Public Hearing – Resolutions Related to the Landscape and Lighting Assessment District No. 1 for Fiscal Year 2026-27. (700) a) Open public hearing
b) Memo from City Manager
c) Written Communications
d) Oral Communications
e) Close public hearing
f) Recommendation:
1. Conduct a public hearing;
2. Approve a resolution approving the Engineer’s Annual Levy Report for the Pico Rivera Landscape and Lighting Assessment District No. 1 for fiscal year (FY) 2026-27; and
3. Approve a resolution ordering the Collection of Assessments within the Pico Rivera Landscape and Lighting Assessment District No. 1 for FY 2026-27 pursuant to the Landscaping and Lighting Act of 1972.
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PICO RIVERA, CALIFORNIA, APPROVING THE ENGINEER’S REPORT FOR THE FISCAL YEAR 2026-2027 LEVY AND COLLECTION
OF ASSESSMENTS WITHIN THE PICO RIVERA LANDSCAPE AND
LIGHTING ASSESSMENT DISTRICT NO. 1
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, ORDERING THE COLLECTION
OF ASSESSMENTS WITHIN THE PICO RIVERA LANDSCAPE AND
LIGHTING ASSESSMENT DISTRICT NO. 1, FISCAL YEAR 2026-27
3. Public Hearing – Resolutions Related to the Paramount/Mines Landscape Maintenance Assessment District for Fiscal Year 2026-27. (700) a) Open public hearing
b) Memo from City Manager
c) Written Communications
d) Oral Communications
6-9-2026 Agenda City Council
e) Close public hearing
f) Recommendation:
1. Conduct a public hearing;
2. Approve a resolution approving the Engineer’s Annual Levy Report for the Paramount/Mines Landscape Maintenance Assessment District for fiscal year (FY) 2026-27; and
3. Approve a resolution confirming the Diagram and Assessment and ordering the Levy of the FY 2026-27 Assessment for the Paramount/Mines Landscape Maintenance Assessment District pursuant to the Landscaping and Lighting Act of 1972.
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PICO RIVERA, CALIFORNIA, APPROVING THE ENGINEER’S REPORT FOR THE FISCAL YEAR 2026-27 LEVY AND COLLECTION OF
ASSESSMENTS WITHIN THE PARAMOUNT/MINES LANDSCAPE
MAINTENANCE ASSESSMENT DISTRICT PURSUANT TO THE
LANDSCAPING AND LIGHTING ACT OF 1972
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, CONFIRMING THE DIAGRAM AND ASSESSMENT, AND LEVYING THE FISCAL YEAR 2026-27
ASSESSMENT FOR THE PICO RIVERA PARAMOUNT/MINES
LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT PURSUANT TO
THE LANDSCAPING AND LIGHTING ACT OF 1972
4. Public Hearing – Status Update on Job Vacancies in Compliance with Assembly Bill 2561 – Local Public Employees. (200)
a) Open public hearing
b) Memo from City Manager
c) Written Communications
d) Oral Communications
e) Close public hearing
f) Recommendation:
1. Conduct a public hearing and receive and file the Status Update on Job Vacancies report.
PUBLIC COMMENTS:
TO PROVIDE PUBLIC COMMENT ON ANY AGENDA OR NON-AGENDA ITEM, PLEASE
SUBMIT A PUBLIC COMMENT REQUEST OR WRITTEN COMMENT ONLINE PRIOR TO THE START OF THE MEETING BY CLICKING HERE OR VISITING THE CITY’S WEBSITE AT WWW.PICO-RIVERA.ORG.
When you are called to speak, please come forward and state your name and city of residency for the record. You have three (3) minutes to make your remarks. In accordance with Government Code Section 54954.2, members of the City Council may only: 1) respond briefly to statements made or questions posed by the public; 2) ask a question for clarification; 3) provide a reference to staff or other resources for factual information; 4) request staff to report to the City Council at a subsequent meeting concerning any matter 6-9-2026 Agenda City Council
raised by the public; and 5) direct staff to place a matter of business on a future agenda.
City Council members cannot comment on items that are not listed on a posted agenda.
CONSENT CALENDAR ITEMS:
All items listed on the Consent Calendar may be acted on by a single motion without separate discussion. Any motion relating to a Resolution or Ordinance shall also waive the reading of the titles in full and include its adoption as appropriate. If discussion or separate vote on any item is desired by a Councilmember or staff, that item may be pulled from the Consent Calendar for separate consideration.
CONSENT CALENDAR:
City Council:
5. Minutes:
• City Council regular meeting of May 26, 2026
Recommendation: Approve
6. 18th Warrant Register of the 2025-2026 Fiscal Year. (700) Check Numbers: 300736-300836
Special Check Numbers: None
Recommendation: Approve
7. General Municipal Election - November 3, 2026. (300) Recommendation:
1. Approve a resolution calling for the holding of a General Municipal Election to be held on Tuesday, November 3, 2026, for the election of certain officers as required by the provisions of the laws of the State of California relating to General Law Cities;
2. Approve a resolution requesting the Board of Supervisors of the County of Los Angeles to render full services to the City of Pico Rivera relating to the conduct of a General Municipal Election to be held on Tuesday, November 3, 2026;
3. Approve a resolution requesting the Board of Supervisors of the County of Los Angeles to consolidate a General Municipal Election to be held on Tuesday, November 3, 2026, with the El Rancho Unified School District and the Pico Water District election to be held on the date pursuant to § 10403 of the Elections Code;
4. Approve a resolution adopting regulations for candidates for elective office pertaining to candidate statements submitted to the voters at an election to be held on Tuesday, November 3, 2026; and
5. Approve a resolution providing for a procedure for determining by lot a tie among candidates at the November 3, 2026, General Municipal Election in accordance with Elections Code Section 15651 and rescinding Resolution No. 7350.
6-9-2026 Agenda City Council
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, CALLING FOR THE HOLDING OF
A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 3, 2026, FOR THE ELECTION OF CERTAIN OFFICERS AS
REQUIRED BY THE PROVISIONS OF THE LAWS OF THE STATE OF
CALIFORNIA RELATING TO GENERAL LAW CITIES
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, REQUESTING THE BOARD OF
SUPERVISORS OF THE COUNTY OF LOS ANGELES TO RENDER FULL
SERVICES TO THE CITY RELATING TO THE CONDUCT OF A
GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 3, 2026
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, REQUESTING THE BOARD OF
SUPERVISORS OF THE COUNTY OF LOS ANGELES TO
CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD ON
TUESDAY, NOVEMBER 3, 2026, WITH THE EL RANCHO UNIFIED
SCHOOL DISTRICT AND THE PICO WATER DISTRICT ELECTION TO BE HELD ON THE DATE PURSUANT TO § 10403 OF THE ELECTIONS CODE
Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, ADOPTING REGULATIONS FOR CANDIDATES FOR ELECTIVE OFFICE PERTAINING TO CANDIDATES’
STATEMENTS SUBMITTED TO THE VOTERS AT A GENERAL
MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026 Resolution No. ____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, PROVIDING FOR A PROCEDURE
FOR DETERMINING BY LOT A TIE AMONG CANDIDATES AT THE
NOVEMBER 3, 2026 GENERAL MUNICIPAL ELECTION IN
ACCORDANCE WITH GOVERNMENT CODE SECTION 15651 AND
RESCINDING RESOLUTION NO. 7350
8. Approval and Adoption of the Fiscal Year 2026-27 GANN Appropriations Limit. (700)
Recommendation:
1. Approve a resolution adopting the fiscal year 2026-27 GANN Appropriations Limit.
Resolution No. _____ A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PICO RIVERA, CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27 6-9-2026 Agenda City Council
9. Award of Contract to West Coast Arborists, Inc. for Tree Maintenance Services. (500)
Recommendation:
1. Approve a three (3) year contract with a two (2), one-year renewal options with West Coast Arborists, Inc. (WCA), for tree maintenance services in a not-to-exceed amount of $1,690,900; and
2. Authorize the City Manager to execute the contract in a form approved by the City Attorney.
Agreement No. _______
10. Amendment No. 1 to Maintenance Services Agreement No. 25-2428 with Tanko Lighting, Inc. (500)
Recommendation:
1. Approve Amendment No. 1 to Maintenance Services Agreement No. 25- 2428 with Tanko Lighting Inc., increasing the contract amount by $154,000 for an annual amount of $459,000 to provide maintenance services for the City’s streetlight system for fiscal year (FY) 2025-26; and
2. Appropriate $154,000 from the Lighting Assessment District (Fund 230) for streetlighting maintenance services to Account No. 230.40.4990-54500 (Contracted Services) for the immediate installation of streetlight pole replacement, streetlight repairs, and continuation of streetlight maintenance services.
Agreement No. 25-2428-1
11. Conflict of Interest Code Biennial Review. (300)
Recommendation:
1. Direct the City Clerk’s Office to notify City Departments and applicable Agencies to review their Conflict-of-Interest Code pertaining to designated employees to determine if any changes or amendments are necessary.
12. Cancellation of Regular City Council Meetings of August 11, 2026, and August 25, 2026. (100)
Recommendation:
1. Approve the cancellation of the August 11, 2026 and August 25, 2026 City Council Regular meetings; and
2. Direct the City Clerk to post a Notice of Cancellation for both meetings.
13. Pico Rivera Major Corridors Median and Parkway Beautification Project, CIP No. 50075, CCL-5351(041) – Notice of Completion. (500)
Recommendation:
1. Accept the work as completed for the Pico Rivera Major Corridors Median and Parkway Beautification Project, CIP No. 50075, CCL-5351(041) constructed by Urban Habitat and authorize the City Clerk to file the Notice of Completion with the Los Angeles County Registrar-Recorder; and
2. Authorize the City Manager to release the retention and all other monies due to Urban Habitat, following the mandatory waiting period from the date the Notice of Completion is recorded.
6-9-2026 Agenda City Council
14. Rosemead Boulevard Median and Parkway Beautification Project, CIP No. 50076, CCL-5351(042) – Notice of Completion. (500)
Recommendation:
1. Accept the work as completed for the Rosemead Boulevard Median and Parkway Beautification Project, CIP No. 50076, CCL-5351(042) constructed by Urban Habitat and authorize the City Clerk to file the Notice of Completion with the Los Angeles County Registrar-Recorder; and
2. Authorize the City Manager to release the retention and all other monies due to Urban Habitat, following the mandatory waiting period from the date the Notice of Completion is recorded.
CONSENT CALENDAR ITEMS PULLED FOR FURTHER DISCUSSION
REGULAR AGENDA: None
CITY MANAGER/STAFF REPORTS
GOOD OF THE ORDER (INTERGOVERNMENTAL AGENCY MEETINGS, AB 1234
REPORTS, NEW BUSINESS, OLD BUSINESS)
ADJOURNMENT:
AFFIDAVIT OF POSTING
I, Cynthia Ayala, City Clerk, for the City of Pico Rivera, DO HEREBY CERTIFY, under penalty of perjury under the laws of the State of California, that the foregoing notice was posted at the Pico Rivera City Hall bulletin board, Pico Rivera website www.pico-rivera.org, Pico Rivera Post Office which are available for the public to view on this 4th, day of June 2026.
Dated this 4th of June 2026.
Cynthia Ayala, CMC
City Clerk
SB343 NOTICE
In compliance with and pursuant to the provisions of SB343 any public writing distributed by the City Clerk to at least a majority of the City Council Members regarding any item on this regular meeting agenda will be available on the City’s website.
STATEMENT REGARDING DECORUM AT CITY COUNCIL MEETINGS
If you wish to speak at the time set aside for public comments, the City Council has established the following standards and Rules of Decorum as allowed by State law. • Public comments are limited to those portions of the meeting referred to as Public Comments. These portions are intended for members of the public to address the City Council, Housing Assistance Agency or Water Authority on matters related to agendas or any other items under the subject matter jurisdiction of the City Council or Agencies. Please submit your electronic written comment or your request to speak prior to the start of the meeting at 6:00 p.m.
Once the meeting has begun, no further comments will be accepted. • Public Hearing Comment requests – are for those wishing to address the Council/Agency on a specific Public Hearing item only.
• All other Public Comment requests – are for those wishing to address the Council/Agency on agenda items or any other items under the subject jurisdiction of the City Council/Agency.
• Citizens may address the Council, Water Authority or Housing Assistance Agency once for a maximum of three minutes. After each speaker returns to his/her seat, the Mayor shall determine the time and manner of response, but typically if answers are available, they will be given after all speakers have had an opportunity to address the City Council. • Members of the audience are asked to refrain from clapping or otherwise speaking from their seats. Those not meeting the standards for decorum may be escorted from the meeting.
RULES OF DECORUM CAN BE FOUND IN THE PICO RIVERA MUNICIPAL CODE SECTION
2.08.050 AS ESTABLISHED BY ORDINANCE 783 ADOPTED ON AUGUST 20, 1990 AND AMENDED BY ORDINANCES 822 (SEPTEMBER 21, 1992) AND 1020 (MARCH 21, 2006).
To: Mayor and City Council
From: City Manager
Meeting Date: June 9, 2026
Subject: PUBLIC HEARING – FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Recommendation:
1. Conduct a public hearing for the fiscal year (FY) 2026-27 Preliminary (Proposed) Budget; and
2. Receive and file the FY 2026-27 Preliminary (Proposed) Budget and provide direction to staff.
Strategic Priority:
1 - Fiscal & Organizational Sustainability - Create a City government built to adapt to change.
Strategy:
1.1 Build a more transparent and sustainable fiscal system to improve trust and efficiency.
Fiscal Impact:
The Proposed Budget includes total revenues of $146,631,985 and total expenditures of $140,213,790 for FY 2026-27. The General Fund (GF) portion of the Proposed Budget totals $65,053,128 in revenues and expenditures for FY 2026–27.
Background:
The budget serves as an evaluative tool that highlights significant changes from the prior year’s budget while outlining key priorities and initiatives for the upcoming year. The City of Pico Rivera (City) operates under a biennial budget framework, which offers several advantages, including improved long-term planning, increased operational efficiency, and enhanced transparency.
FY 2026–27 represents the second year of the FY 2025-27 Adopted Biennial Budget.
Since the original FY 2025–27 budget was approved by the City Council in June 2025, 1 Back to Agenda Outline
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
the current effort focuses on incorporating any known adjustments and corrections in preparation for final adoption.
The City Council previously conducted a comprehensive review of the budget and provided thorough consideration prior to its adoption in June 2025. The City is now at the midpoint of the biennial budget cycle and is evaluating necessary updates, as well as any new priorities or issues to be addressed during the second year. Final adoption is scheduled for consideration at the regular City Council meeting on June 23, 2026.
Table 1. General Fund Total Budget Summary
Discussion:
The discussion below provides the framework for developing FY 2026-27 revenues and expenditures, with the City Council’s Strategic Priorities serving as a guide for structuring the budget plan. The preliminary biennial budget for Year Two (2) has been developed in close collaboration with all City departments, taking into consideration current economic conditions, projected revenue trends, and community needs.
Economic Forecast
Below is a high-level summary of the latest economic forecasts from the University of California, Los Angeles (UCLA) Anderson Forecast, Beacon Economics, and various financial advisory institutions.
The National Economy
The national economic outlook for FY 2026–27 anticipates moderate growth and gradual easing of inflation; however, it remains subject to several key risks that could affect overall economic performance, inflation trends, and fiscal stability. Factors such as federal deficits, supply chain disruptions, geopolitical tensions, and trade policy uncertainty continue to present risks to economic growth.
According to the Congressional Budget Office (CBO), real Gross Domestic Product (GDP) is projected to grow by approximately 2.2% in 2026, before moderating to an average of 1.8% in subsequent years. This moderation reflects concerns related to fiscal sustainability and the potential for elevated interest rates, which may dampen both business investment and consumer spending.
GENERAL FUND FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2026-27 DEPT.
PROPOSED
Revenues $ 63,554,917 $ 64,518,443 $ 65,053,128
Expenditures $ 63,554,917 $ 64,518,443 $ 65,053,128
TOTAL SURPLUS (DEFICIT) $ - $ - $ -
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Inflation is expected to gradually decline but remain slightly above the Federal Reserve’s 2% target in the near term, particularly if wage pressures or global supply constraints persist. The Consumer Price Index (CPI) is projected at approximately 2.8% in 2026 and
2.4% in 2027, before trending toward the lower 2% range in the following years. While the forecast assumes continued resilience in consumer demand as a primary driver of economic activity, recent trends indicate increasingly cautious consumer behavior.
Labor market conditions are expected to remain relatively stable, with labor force participation constrained by demographic factors and reduced immigration. The unemployment rate is projected to average approximately 4.6% in 2026, improving modestly to 4.5% in 2027. However, if job growth becomes concentrated in a few sectors or unemployment rises unexpectedly, there could be downward pressure on household incomes and consumer spending.
Overall, while the outlook remains cautiously optimistic, these uncertainties highlight the potential for economic performance in FY 2026–27 to fall short of current projections.
Accordingly, a prudent and conservative approach to fiscal planning is recommended.
The State of California/Los Angeles Area
According to the Beacon Economics 2026 Outlook, California’s economy is expected to experience moderate growth entering FY 2026–27, though ongoing structural imbalances and economic uncertainty remain. Economic output is projected to grow at approximately 3% in 2026, outperforming the national average and reflecting continued strength in key industries.
Despite this level of output growth, the benefits are not being evenly distributed across the labor market. Employment trends indicate a bifurcated economy, with highproductivity sectors continuing to expand while more traditional industries such as construction, retail, and portions of the leisure and hospitality sectors face stagnation or contraction. This imbalance is expected to persist, as growth in sectors such as technology and artificial intelligence drives overall output, while job creation remains uneven.
The unemployment rate is projected to remain flat at 5.5% in 2025 and 5.6% in 2026, with modest improvement to 4.8% in 2027. Nonfarm payroll employment is expected to grow by 0.5% in 2026 and 1.6% in 2027. In addition, real personal income is forecasted to increase from 1.9% in 2026 to 2.8% in 2027.
The state’s housing market remains sluggish despite a recent drop in mortgage rates to approximately 6%. While both listing and sale prices have softened slightly in recent months, this trend is not attributable to an increase in housing supply. New residential construction remains limited, with permit activity for private housing units continuing to fall below historical averages. Residential permits are projected at approximately 111,000 units in 2026, increasing gradually to 126,000 units by 2028. Ongoing constraints, including workforce shortages, elevated material costs associated with tariffs, regulatory CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
challenges, and tight financing conditions, continue to restrict new development and contribute to persistent housing affordability concerns.
At the state level, the median price for existing single-family homes is $889,190, up 0.4% from March 2025. In contrast, Los Angeles County experienced a 1.3% decrease over the same period. Locally, the City’s median home price declined by 2.6% as of March (Q1) 2026 compared to March 2025. Additional housing data is presented in Table 2.
Table 2. City of Pico Rivera Median Home Price Comparison As noted above, the City’s median home price has declined over the past fiscal year, resulting in lower reassessed values for properties sold during this period. This trend may moderate the pace of growth in property tax revenues, as new reassessments contribute incrementally less to the overall tax base. Given that property taxes remain one of the City’s most stable revenue sources, accounting for approximately 27% of General Fund operating revenues, these housing market dynamics are an important consideration for long-term revenue planning.
At the same time, the City is expected to benefit from approximately $955,000 in recurring annual property tax revenues in the General Fund, associated with the dissolution of the Year
Full Value
Sales
Median
Price
YOY %
Change
2022 Q1 80 680,000 $
2022 Q2 77 690,000 $ 1.5%
2022 Q3 61 690,000 $ 0.0%
2022 Q4 42 660,000 $ (4.3%)
2023 Q1 59 650,000 $ (1.5%)
2023 Q2 54 673,000 $ 3.5%
2023 Q3 49 690,000 $ 2.5%
2023 Q4 50 692,500 $ 0.4%
2024 Q1 32 685,000 $ (1.1%)
2024 Q2 61 740,000 $ 8.0%
2024 Q3 58 732,500 $ (1.0%)
2024 Q4 48 732,000 $ (0.1%)
2025 Q1 30 727,500 $ (0.6%)
2025 Q2 61 760,000 $ 4.5%
2025 Q3 58 750,000 $ (1.3%)
2025 Q4 48 730,000 $ (2.7%)
2026 Q1 30 708,500 $ (2.9%)
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Successor Agency. This added revenue is anticipated to help offset slower growth in assessed valuations and support overall revenue stability as the housing market continues to adjust.
General Fund FY 2026-27 Proposed Budget
Revenues
Revenue estimates are developed by the City’s Administrative Services Department, with input from outside expert opinions from a variety of sources that include the UCLA Anderson Economic Outlook, the Los Angeles Economic Development Corporation, the City’s sales tax, property tax, and business license tax consultants HdL Coren & Cone (HdL), and reports from various local, state, and federal agencies. The baseline assumptions incorporate these various information sources and analytical methods and consider national, state, and local economic conditions, as well as legislative and development factors.
The General Fund has several sources of revenue, which include five (5) major categories: Sales Tax, Property Tax, Business License Tax, Utility Users’ Tax, and All Other Revenues. Together, these five (5) categories amount to over 90% of total General Fund operating revenues. Each category includes a visual chart of the 10-year history that labels the revenue amounts for FY 2025-26 Actuals, FY 2025-26 Amended Budget and Year-End Estimates, and FY 2026-27 Proposed Budget.
Sales Tax
Sales tax remains the largest revenue source for the General Fund, representing approximately 42.4% of total annual operating revenues. While this category has experienced consistent growth in recent fiscal years, growth is projected to moderate, with current projections indicating relatively flat performance in FY 2026–27.
Although inflation is expected to stabilize in FY 2026–27, broader economic uncertainty, particularly related to geopolitical tensions, remains a potential risk to these projections.
The Federal Reserve is closely monitoring key economic indicators, including persistent inflationary pressures and a tight labor market, both of which could delay anticipated interest rate reductions and impact overall economic conditions.
At the same time, consumer confidence in California has weakened in recent months, consistent with national trends, as households increasingly shift spending toward essential goods and away from discretionary purchases. Based on these factors, sales tax revenues for FY 2026–27 are projected to be slightly below the FY 2025–26 adopted budget.
The following table provides a 10-year historical overview of this major revenue source.
Projected sales tax revenues include both the standard 1% Bradley-Burns Transaction and Use Tax and the voter-approved Measure P Transaction and Use Tax. The proposed FY 2026–27 sales tax budget reflects a 0.5% decrease compared to the FY 2025–26 adopted budget.
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 3. City of Pico Rivera 10-Year Sales Tax History
Property Tax
The City is considered a “no/low property tax” jurisdiction, receiving approximately seven (7) cents of every property tax dollar collected. In fact, the City did not begin receiving property tax revenue until 1990. The majority of property taxes paid by residents are allocated to the County of Los Angeles, the Los Angeles County Fire Department, and local K-12 and community college districts. Despite this limitation, property tax remains the City’s second-largest General Fund revenue source, accounting for approximately
26.6% of total operating revenues.
For FY 2025–26, the City experienced a 4.5% increase in net taxable assessed value, closely aligning with the countywide growth rate of 4.9%. However, housing market activity has started to slow down, with the median sale price for a detached single-family home declining from $727,500 in March 2025 to $708,500 in March 2026, a decrease of $19,000, or 2.6%.
Despite the slowing housing market, property tax revenues are expected to continue growing. Under Proposition 13, annual assessed value increases for existing properties are generally capped at approximately 2%. In addition, property ownership changes trigger reassessments to current market value, generating additional growth in the City’s property tax base.
Additionally, on December 18, 2025, the Los Angeles County Fourth Supervisorial District Consolidated Oversight Board approved the final dissolution of the Successor Agency to the Pico Rivera Redevelopment Agency. As a result, the General Fund is expected to receive approximately $955,000 in additional annual property tax revenue beginning in FY 2026–27.
The FY 2026-27 property tax revenue projection also includes allocations associated with the State Budget Act of 2004, which shifted a portion of motor vehicle license fee (VLF) revenues to cities in the form of property tax in-lieu of VLF. This revenue source fluctuates annually based on changes in the City’s assessed valuation.
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Collectively, these factors result in a revised property tax revenue estimate of $16.81 million, reflecting an increase of approximately 10.4% compared to the FY 2025–26 Adopted Budget.
Table 4. City of Pico Rivera 10-Year Property Tax History Business License (BL) Tax
The Business License (BL) tax is collected from all businesses operating within the City.
In November 2022, voters approved Measure AB, which modernized the City’s business license fee structure. While recent trends reflect an increase compared to prior years, the updated revenue forecast was developed in collaboration with the City’s professional consultants as part of the revenue estimation process. These projections are based on a comprehensive analysis of industry-specific conditions, as well as enhanced collection and audit services.
Now in the third year of Measure AB implementation, and based on revenue trends from 2023 through 2025, the outlook for the upcoming budget year reflects moderate growth.
Staff is also actively reviewing outstanding and delinquent accounts to ensure effective administration and continued support for the business community. Business license revenue is projected to increase to approximately $5.4 million, up 7.9% from the FY 2025– 26 Adopted Budget.
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CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 5. City of Pico Rivera 10-Year Business License Tax History Utility Users Tax
The Utility Users Tax (UUT) is projected to total approximately $4.3 million in FY 2026– 27, a slight decrease of 0.1% compared to the FY 2025–26 adopted budget, based on estimates from the City’s UUT consultant, Neumo.
The forecast reflects ongoing declines in cable and wired telephone revenues driven by changing consumer behavior, including the continued shift toward streaming services and reduced landline use. Wireless revenues are expected to remain relatively stable, though some variability may arise from service bundling practices. Electric and gas utility revenues are subject to additional uncertainty, as they are influenced by factors such as customer usage patterns, weather conditions, and advancements in energy efficiency and renewable technologies. These variables can contribute to fluctuations that affect overall UUT performance. The projection accounts for these offsetting trends to provide a balanced and reasonable estimate, recognizing that some revenue categories may decline while others stabilize or vary year over year. Staff will continue to monitor these trends and refine projections as conditions evolve.
UUT remains an important revenue source, accounting for approximately 6.7% of General Fund operating revenues. Staff will continue to evaluate changes in this area and assess their potential impact on future revenue performance.
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CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 6. City of Pico Rivera 10-Year Utility Users’ Tax History Other Revenues
Other revenues comprise approximately 6.7% of General Fund operating revenues and include Fines and Forfeitures, Use of Money, Revenues from Other Agencies, and Cost Reimbursements.
Within this category, revenues from Use of Money, particularly investment income, are expected to remain flat in the upcoming fiscal year as the Federal Reserve evaluates evolving economic conditions.
Additionally, the City has reclassified some grant revenues and related expenditures to their respective grant funds, resulting in a reduction to this revenue category within the General Fund.
Overall, this category is projected to total approximately $4.2 million in FY 2026–27, a
7.6% decrease from the FY 2025–26 Adopted Budget.
Table 7. City of Pico Rivera 10-Year Other Revenues Tax History CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 8. General Fund Revenues
Expenditures
The FY 2025–27 Biennial Budget was developed with a strong emphasis on the City’s strategic priorities and guiding principles. Budget guidelines and parameters were established to ensure that departments prepare a lean, sustainable budget that supports essential community services in the upcoming fiscal year. The following core principles guided the development of the expenditure budgets:
• Operate within existing revenue streams.
• Use one-time funding exclusively for one-time expenditures. • Increase services in priority areas only when necessary and supported by sustainable funding.
In support of fiscal discipline, all departments conducted a thorough review of their operational needs and spending patterns. Budget proposals were carefully evaluated to ensure alignment with service delivery goals, eliminate inefficiencies, and prioritize resources where they are most impactful. This comprehensive review process helped ensure that proposed expenditures reflect a responsible and strategic use of public funds.
Guiding Principles
The City Council’s strategic priorities served as the foundation for developing the FY 2026-27 General Fund Operating Budget. These priorities provided a clear roadmap for financial decision-making:
• Fiscal and Organizational Stability: Ensure the City has the financial, staffing, and technological capacity to support core services and withstand economic fluctuations. This includes ongoing investment in cybersecurity measures to protect City systems, data, and infrastructure from evolving digital threats, ensuring operational continuity and safeguarding sensitive information.
Revenue Source
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
BUDGET
FY 2025-26
AMENDED
BUDGET
FY 2025-26
YEAREND
ESTIMATE
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
VAR.
FY 2026-27
PROP
Vs.
APPROVED
Sales Tax $ 26,839,604 $ 26,944,275 $ 26,944,275 $ 26,812,079 $ 27,379,009 $ 26,804,991 $ (574,018) Property Tax 14,906,320 15,228,118 15,228,118 16,121,094 15,776,835 16,812,798 1,035,963 Business License Tax 4,657,255 4,999,443 4,999,443 4,739,931 5,095,443 5,393,443 298,000 Utility Users Tax 4,182,473 4,262,741 4,262,741 4,258,678 4,429,346 4,257,029 (172,317) Franchise Tax 970,336 1,025,570 1,025,570 961,049 1,049,530 1,049,530 - Transient Occupancy Tax (TOT) 404,496 457,512 457,512 436,657 457,512 457,512 - Other Taxes* 1,078,300 1,110,100 1,110,100 1,110,100 1,149,300 1,149,300 - Licenses & Permits 2,707,273 2,441,764 2,441,764 2,492,547 2,437,286 2,482,985 45,699 Charges for Services 817,543 693,451 693,451 716,610 695,652 577,000 (118,652) All Other Revenues** 4,773,380 4,574,106 6,824,106 7,160,215 4,188,898 4,224,579 35,681 OPERATING REVENUE 61,336,980 61,737,080 63,987,080 64,808,960 62,658,811 63,209,167 550,356 Transfers In*** 6,268,624 1,817,837 5,879,275 5,811,126 1,859,632 1,843,961 (15,671) TOTAL - GENERAL FUND REVENUE $ 67,605,604 $ 63,554,917 $ 69,866,355 $ 70,620,086 $ 64,518,443 $ 65,053,128 $ 534,685 *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 JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
• Economic Development and Land Use: Promote the activation of vacant and underutilized spaces, support strategic growth, and collaborate with the business community to position the City as a vibrant economic and cultural hub. • Infrastructure: Invest in safe, reliable, and well-maintained public facilities, roads, and utility systems while planning for long-term maintenance to maximize the community’s return on investment.
• Health, Wellness, and Safety: Prioritize community well-being by supporting public safety initiatives and addressing crime-related concerns. This includes the incorporation of new and innovative public safety measures that leverage technology, data, and community partnerships to enhance responsiveness, prevent crime, and improve overall quality of life.
• Community Engagement: Foster a culture of connection, collaboration, and active participation among residents and within the City organization.
Guided by these principles, the FY 2026-27 Proposed Budget was crafted with prudent, balanced financial strategies. The focus remains on delivering high-quality services, maintaining fiscal discipline, and ensuring ongoing investment in City facilities and infrastructure.
The following section presents a high-level overview of the City’s proposed General Fund spending plan for FY 2026-27.
The General Fund proposed expenditure budget of $65,053,128 for FY 2026-27. This amount includes $60,553,128 in operating expenditures and $4,500,000 in transfers-out for FY 2026-27. These amounts fund the daily, ongoing operations of the City, including public safety (Los Angeles County Sheriff’s Department contract), Community and Economic Development efforts, Parks and Recreation programs, Public Works maintenance, animal care/control, debt service, as well as various City services and functions that contribute to the day-to-day operations of the City.
The Transfer Out category includes $4.5 million to the Capital Improvement Program (CIP) Fund, consisting of $3.0 million for the Pavement Management Program (PMP) and $1.5 million designated for the Smith Park Aquatic Center project in FY 2026–27.
Following the overwhelming voter approval of Measure AB in 2022, the City has transferred at least $3.0 million annually from the General Fund to the CIP Fund to support PMP projects. When combined with SB 1 and local return revenues, these funding sources provide approximately $9.0 million annually for pavement improvements, reflecting the City's continued commitment to maintaining and enhancing its infrastructure in response to community priorities. Additional information is available in the detailed CIP Plan (Enclosure 2).
With a structurally balanced budget and available funding, staff recommends transferring $1.5 million from the General Fund to the CIP Fund to provide additional support for the CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Smith Park Aquatic Center project and address any unanticipated project needs that may arise on a project of this scale and complexity. This transfer would increase the project’s total budget from $39,339,329 to $40,839,329. Staff will continue to monitor the project closely and will return to the City Council with any additional funding needs as more information becomes available.
Investments in pavement improvements, the Smith Park Aquatic Center, and related infrastructure support the City’s objective of maintaining a balanced operational budget while upholding strong fiscal stewardship and efficient resource allocation. These capital investments are strategic and necessary to enhance infrastructure, support future growth, and improve service delivery. Measure AB revenues have played a key role in funding these efforts and advancing the City’s long-term development goals.
Table 9 shows the expenditure percentages for each department/function relative to the total General Fund budget, with comparisons between the Adopted Budget for FY 2025- 26 and the Proposed Budget for FY 2026-27.
Table 9. General Fund Department Expenditures Percentage The FY 2026–27 proposed General Fund expenditure budget reflects a 2.4% increase compared to the FY 2025–26 adopted budget. This increase is primarily attributable to standard cost-of-living adjustments, merit-based salary increases, and CPI-related adjustments incorporated into the FY 2026–27 Proposed Budget.
Table 10 compares General Fund expenditures by department/function between the FY 2025-26 Adopted Budget and the Proposed FY 2026-27 Budget. (This section left intentionally blank)
Administration * $ 3,846,748 $ 3,809,062 $ 4,029,408 6% 5,070,449 $ 7.8% Public Safety $ 16,159,285 $ 17,545,320 $ 16,939,962 26% 16,940,350 $ 26.0% Administrative Services $ 2,565,489 $ 2,363,852 $ 2,720,927 4% 2,547,155 $ 3.9% Community and Economic Development $ 7,414,807 $ 6,117,620 $ 7,258,071 11% 6,535,778 $ 10.0% Human Resources $ 1,342,356 $ 1,348,322 $ 1,392,306 2% $ - 0.0% Non-Departmental 8,039,648 $ $ 8,257,751 $ 8,374,775 13% 8,124,815 $ 12.5% Parks and Recreation $ 8,374,080 $ 7,753,397 $ 8,696,176 13% 8,811,901 $ 13.5% Public Works $ 11,747,504 $ 11,854,406 $ 12,106,818 19% 12,522,680 $ 19.2% Operating Transfers Out $ 1,065,000 $ 1,065,000 $ - 0% $ - 0.0% Capital Outlay Transfer 3,000,000 3,000,000 3,000,000 5% 4,500,000 6.9% TOTAL GENERAL FUND EXPENDITURES $ 63,554,917 $ 63,114,730 $ 64,518,443 100% 65,053,128 $ 100.0% *Include Human Resources starting in FY 2026-27
FY 2026-27
DEPT.
PROPOSED
% FY 2026-27
DEPT.
Department/ Program PROPOSED
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2025-26
PROJECTED
% FY 2026-27
APPROVED
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 10. General Fund Department Expenditures Annual Comparison Salaries and Benefits
The City has 162 authorized, full-time positions approved for FY 2026-27. Table 11 shows the number of authorized full-time equivalent (FTE) positions by department for the FY 2026-27 Approved Budget and the FY 2026–27 Proposed Budget. As shown, the FY 2026-27 Proposed Budget includes the addition of two (2) new positions to address evolving operational needs within Public Works. During FY 2025-26, there have been two (2) reclassified positions approved by the City Council during the FY 2025-26 Third Quarter Budget Report. These approved reclassifications had a net-zero impact on the FTE position control.
To support City operations, it is essential to adjust positions as efficiently and effectively as possible to meet the departmental objectives and goals. Under certain circumstances, the need to modify positions may arise. These changes allow the City to achieve optimal service levels. Additionally, Human Resources is now incorporated under the Administration Department as a division, resulting in organizational changes reflected in this budget. Except for two (2) additional positions proposed within Public Works, the staffing changes across the Administrative Services, Community and Economic Development (CED), and Public Works Engineering divisions primarily reflect position reclassifications and do not result in a net increase to overall staffing levels. The recommended position changes are listed below by department:
Administration – Human Resources Division (1 Position):
• The Administration Department proposes reclassifying the Human Resources Director position to a Senior Manager classification. Additionally, Human Resources will be under the direction of the Assistant City Manager. This organizational restructuring aligns classification responsibilities with operational needs while supporting long-term workforce planning.
Administration * $ 3,846,748 $ 4,029,408 5% 5,070,449 32% Public Safety $ 16,159,285 $ 16,939,962 5% 16,940,350 5% Administrative Services $ 2,565,489 $ 2,720,927 6% 2,547,155 -1% Community and Economic Development $ 7,414,807 $ 7,258,071 -2% 6,535,778 -12% Human Resources $ 1,342,356 $ 1,392,306 4% - -100%
Non-Departmental 8,039,648 $ $ 8,374,775 4% 8,124,815 1% Parks and Recreation $ 8,374,080 $ 8,696,176 4% 8,811,901 5% Public Works $ 11,747,504 $ 12,106,818 3% 12,522,680 7% Operating Transfers Out $ 1,065,000 $ - -100% - -100%
Capital Outlay Transfer 3,000,000 3,000,000 0% 4,500,000 50% TOTAL GENERAL FUND EXPENDITURES $ 63,554,917 $ 64,518,443 2% 65,053,128 2% *Include Human Resources starting in FY 2026-27
% VAR. FY 2026-
27 PROPOSED
Vs FY 2025-26
Department/ Program ADOPTED
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
% VAR. FY 2026-
27 APPROVED
Vs FY 2025-26
ADOPTED
FY 2026-27
DEPT.
PROPOSED
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Community and Economic Development (1 Position):
• The Community and Economic Development Department experienced difficulties in recruiting qualified candidates for the Analyst position and, as a result, determined that reclassifying the position to a Technician would better meet operational needs. The adopted FY 2025-26 and approved FY 2026-27 FTE positions include the Analyst position. The FTE list will be formally updated to reflect this change.
Public Works (3 Positions):
• The Public Works Department proposes adding four (4) Maintenance Worker I positions, partially offset by eliminating two (2) Maintenance II positions, to better address operational service needs. In addition, the Department proposes reclassifying the Assistant City Engineer position to an Assistant Engineer position, with no net staffing impact and better alignment with current operational requirements. Overall, the proposed changes reflect a net increase of two (2) FTE positions.
Two (2) of the proposed positions will be partially funded by the Water Authority, with the remaining costs supported by the General Fund. The total net fiscal impact of the proposed staffing changes for the General Fund is $38,869.
Overall, these staffing adjustments reflect the City’s commitment to maintaining service levels and operational efficiency while exercising prudent fiscal management.
Table 11. Staffing Summary
Department
FY 2026-
27 Approved
Additions Deletions FY 2026-27
Proposed
Administration * 14.00 5.00 -1.00 18.00
Administrative Services 16.00 2.00 -2.00 16.00
Community and Economic
Development 30.00 1.00 -1.00 30.00
Human Resources 4.00 0.00 -4.00 0.00
Parks and Recreation 28.00 0.00 0.00 28.00
Public Works 70.00 5.00 -3.00 72.00
TOTAL 162.00 13.00 -11.00 164.00
*Includes City Clerk, Human Resources, Information Systems, Innov. & Comm., and Sustainability (This section left intentionally blank)
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Despite ongoing increases in pension and health benefit costs, the City has continued to implement strategies to maintain a lean and cost-effective personnel structure to help offset these rising expenses. Planned expenditures in this category reflect a net decrease of $462,931, or 1.7%, in the FY 2026–27 Proposed Budget compared to the FY 2026-27 Approved General Fund budget:
1. Position Changes – As described above, the proposed position changes result in a net increase of $38,869 for the full-time positions and $77,000 for the part-time positions to the General Fund. This impact reflects the combined effect of reclassifications, position adjustments, and funding allocations, including partial cost offsets from the Water Authority. Overall, the increase is modest and supports the City’s efforts to align staffing resources with current operational needs while maintaining fiscal discipline.
2. Other Post-Employment Benefits (OPEB) – According to the May 2026 actuarial reports prepared by Foster & Foster, a firm specializing in OPEB valuations, the total FY 2026–27 OPEB obligation increased by $97,010, bringing the revised total to $658,050. Of this increase, $54,879 is attributable to the General Fund.
3. Home Labor Distribution Reallocation – Staff evaluated citywide home labor distributions to ensure costs are allocated in a reasonable and supportable manner. Based on this review, a portion of the Administration and Administrative Services staff labor has been reallocated to the Water and Pico Rivera Innovative Municipal Energy (PRIME) funds to reflect the proportional time dedicated to those operations. As a result of these adjustments, General Fund full-time salaries and benefits are projected to decrease by $619,694, and part-time salaries and benefits are projected to decrease by $90,318 in the FY 2026–27 Proposed Budget.
4. All Others – The FY 2026–27 Adopted Budget already incorporates projected increases for cost-of-living adjustments, merit increases, CalPERS pension contributions, and group health insurance premiums based on the most current actuarial assumptions and rate projections. As a result, no significant additional adjustments are required at this time. Staff will continue to monitor future rate changes, actuarial updates, and market conditions to evaluate potential long-term financial impacts.
Other components of salaries and benefits have experienced only minor fluctuations and do not materially affect the overall budget. (This section left intentionally blank)
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 12. Summary of Changes to General Fund Salaries and Benefits Summary of Changes to Salaries & Benefits Budget:
FY 2026-27
PROPOSED
FY 2026-27 City Council Approved Salaries & Benefits: $ 26,532,951 Full-Time Position Changes 38,869
Part-Time Position Changes 77,000
OPEB Increases 54,879
Full-Time Home Labor Distribution Reallocation (619,694) Part-Time Home Labor Distribution Reallocation (90,318) All Others 76,333
Net Decrease: (462,931)
FY 2026-27 Proposed Salaries & Benefits: $ 26,070,020
Maintenance & Operations (M&O)
The M&O budget for FY 2026-27 shows a decrease of $502,384, or 1.4%, compared to the FY 2026-27 Approved Budget for the General Fund. Here are the main contributors to the change:
1. Sales Tax Sharing – The City entered into a sales tax–sharing agreement with Rush Truck Centers on January 12, 2016, with payments based on annual sales tax performance and issued on a two-year lag. This timing has contributed to higher-than-anticipated payments in certain years, including the FY 2025–26 shortfall. The agreement has a maximum cap of $3,280,000. To date, approximately $3,217,162 has been paid, leaving a remaining balance of $62,838 to satisfy the agreement fully. This represents the final payment required, after which no further appropriations will be needed.
2. Utility – Staff reviewed General Fund utility expenditures during development of the FY 2026–27 Proposed Budget and identified ongoing cost increases driven by higher consumption, rate adjustments, and expanded operations. To ensure adequate funding for essential services, staff recommends increasing the Utility expenditure budget by $281,652 compared to the FY 2026–27 Adopted Budget. This adjustment updates appropriations to reflect current cost projections, including recent usage trends, provider rate changes, and anticipated operational demand.
3. Equipment Replacement – To support the City’s long-term fiscal sustainability, staff evaluated the financial impact of asset replacements and determined that these costs can be accommodated within existing budget parameters. A key strategy for maintaining the City’s assets is the annual allocation of funds for replacement, which helps ensure financial preparedness CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
and reduces the risk of operational disruptions from unplanned, high-cost replacements. This approach also enables the City to keep pace with evolving technology and industry standards, maintaining efficiency and operational effectiveness.
For FY 2026–27, the City plans to set aside approximately $42,000 for information technology replacements and $669,000 for vehicle and equipment replacements. Due to increased replacement costs for certain vehicles and equipment, these amounts are $82,357 higher than those included in the FY 2026–27 Approved Budget.
4. Grant Expenditures – During the FY 2026–27 budget process, staff identified that certain grant revenues and expenditures had been recorded within the General Fund. To improve tracking and reporting, these items have been reclassified to their respective federal, state, or local grant funds. As a result of this adjustment, the General Fund professional services expenditures are projected to decrease by approximately $390,599 in FY 2026–27.
5. All Others – The FY 2026–27 Adopted Budget already incorporates projected cost increases related to public safety services, contract services, software licensing, and other ongoing operational needs. As a result, no significant additional increases are recommended at this time.
As part of the City’s ongoing efforts to closely monitor contracts, procurements, and operational costs for potential long-term financial impacts, as well as opportunities for greater cost containment and operational efficiency, departments conducted detailed reviews of their M&O budgets and identified additional expenditure reductions totaling $538,632.
Table 13. Summary of Changes to General Fund Maintenance & Operation Budget Summary of Changes to Maintenance & Operations Budget:
FY 2026-27 City Council Approved Maintenance & Operations Budget: $ 34,985,492
Sales Tax Sharing Expense - Last Fiscal Year 62,838
Increase in Utility 281,652
Increase in Equipment Replacement 82,357
Decrease in Grant Expenditures (390,599)
All Others (538,632)
Net Change: $ (502,384)
Subtotal M&O Proposed Budget - FY 2026-27: $ 34,483,108 CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Total General Fund Expenditures
The proposed General Fund expenditure budget totals approximately $65.1 million for FY 2026–27. This funding supports the City’s day-to-day operations, including public safety services provided through the Los Angeles County Sheriff’s Department (LASD) contract, Community and Economic Development initiatives, Parks and Recreation programs, Public Works maintenance, animal care and control, and debt service. It also supports a range of internal service functions, such as payroll, purchasing, risk management, recruitment, benefits administration, legislative affairs, and overall administrative operations.
The total General Fund expenditures are summarized in Table 14.
Table 14. Summary of General Fund Budget by Category
Table 15 shows the total amounts for each department, by function, relative to the total General Fund budget, with a comparison between the FY 2025-26 Adopted Budget, FY 2026-27 Approved and Proposed Budgets for FY 2026-27:
Table 15. Summary of General Fund Budget by Department
The General Fund Budget results are summarized in Table 16.
Salaries and Benefits $ 25,165,069 $ 26,532,951 $ 26,070,020 Maintenance and Operations $ 34,324,848 $ 34,985,492 $ 34,483,108 Transfers Out $ 4,065,000 $ 3,000,000 $ 4,500,000
TOTAL GENERAL FUND EXPENDITURES $ 63,554,917 $ 64,518,443 $ 65,053,128 GENERAL FUND EXPENDITURES FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2026-27
DEPT.
PROPOSED
Administration * $ 3,846,748 $ 4,029,408 6% 5,070,449 $ 8% Public Safety $ 16,159,285 $ 16,939,962 26% 16,940,350 $ 26% Administrative Services $ 2,565,489 $ 2,720,927 4% 2,547,155 $ 4% Community and Economic Development $ 7,414,807 $ 7,258,071 11% 6,535,778 $ 10% Human Resources $ 1,342,356 $ 1,392,306 2% $ - 0%
Non-Departmental 8,039,648 $ $ 8,374,775 13% 8,124,815 $ 12% Parks and Recreation $ 8,374,080 $ 8,696,176 13% 8,811,901 $ 14% Public Works $ 11,747,504 $ 12,106,818 19% 12,522,680 $ 19% Operating Transfers Out $ 1,065,000 $ - 0% $ - 0%
Capital Outlay Transfer 3,000,000 3,000,000 5% 4,500,000 7% TOTAL GENERAL FUND EXPENDITURES $ 63,554,917 $ 64,518,443 100% 65,053,128 $ 100% *Include Human Resources starting in FY 2026-27
% FY 2026-27
APPROVED
FY 2026-27
DEPT.
PROPOSED
% FY 2026-27
DEPT.
Department/ Program PROPOSED
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 16. Summary General Fund Budget
The General Fund budget reflects an operating surplus, indicating that operating revenues exceed operational expenditures. However, when capital outlay expenditures are included, the overall budget is balanced at zero in FY 2026-27. This approach demonstrates the City’s commitment to maintaining a structurally balanced budget while making significant investments in capital projects that support long-term infrastructure development. The operational budget performance highlights:
• Revenue Performance:
o Total Revenue: The City projects total operating revenues of approximately $63.2 million for FY 2026–27, reflecting a modest increase of 0.9% compared to the FY 2026–27 Adopted Budget. This growth is primarily attributable to higher projected revenues from Property Tax, Business License Tax, and Licenses and Permits, partially offset by anticipated declines in Sales Tax, Utility Users Tax, and Charges for Services.
Given the uncertain economic outlook and the sensitivity of key revenue sources to market conditions, staff will continue to exercise fiscal prudence in monitoring revenue performance and managing the City’s financial position.
• Operational Expenditures:
o Total Operational Expenditures: The FY 2026–27 operational expenditure budget is $60.6 million, reflecting a decrease of $965,000, or 1.6%, compared to the FY 2026–27 Approved Budget.
o Cost Management: The City continues to implement cost-control strategies and efficiency measures; however, operational expenditures continue to increase in several key areas, including salaries and benefits, insurance Revenue/ Expenditures
FY 2026-27
Approved
FY 2026-27
Dept. Proposed
Operating
Operating General Fund Revenue $ 62,658,811 $ 63,209,167 Operating General Fund Expenditures 61,518,443 60,553,128 Net Operating TOTAL 1,140,368 2,656,039
Operating Transfer In 1,859,632 1,843,961
Operating Transfer Out - -
Net Operating Transfer In/Out TOTAL 1,859,632 1,843,961 Capital Outlay (Non-Op. Transfer Out) (3,000,000) (4,500,000) Transfer In/Out TOTAL (3,000,000) (4,500,000)
TOTAL SURPLUS/(DEFICIT) $ - -
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
premiums, utilities, and OPEB obligations, largely due to market-driven factors outside the City’s direct control, including inflation, insurance market volatility, and utility rate increases. As a result, expenditure growth continues to outpace the limited growth in key revenue sources, creating ongoing structural pressure on the General Fund. Staff will closely monitor expenditure trends and report any significant changes to the City Council as appropriate.
• Capital Outlay Expenditures:
Despite constrained revenue growth and rising operating costs, the City remains committed to advancing critical infrastructure, utility, and Pavement Management Program (PMP) projects that support long-term community needs. Although rising construction costs continue to place pressure on available resources, Measure AB revenues have provided a critical local funding source to help advance major capital improvement projects and the City’s long-term infrastructure goals.
According to the January 2026 PMP update, the City maintains approximately 152 miles of roadway, with an average Pavement Condition Index (PCI) of approximately 49–50, placing the network in “Poor” condition.
Approximately 54% of the City’s streets are considered backlog streets requiring significant rehabilitation or reconstruction, particularly in residential neighborhoods. The PMP analysis indicates that approximately $9 million in annual funding is needed to modestly improve roadway conditions and increase the City’s PCI to approximately 56 over the next five (5) years.
To address these needs, the City continues to utilize Local Return, SB-1, and General Fund resources to support pavement rehabilitation and street improvement projects. The City also plans to continue supplementing these funding sources with additional General Fund contributions of approximately $3 million annually, when financially feasible, to reduce deferred maintenance and improve roadway conditions over time.
In addition, the City plans to contribute $1.5 million from the General Fund to the CIP Fund in FY 2026–27 to support the Smith Park Aquatic Center project, funded in part through approximately $955,000 in additional property tax revenues, approximately $300,000 in additional business license revenues, and M&O deductions.
Five-Year Capital Improvement Program
The Capital Improvement Program (CIP) is a long-term financial planning tool that identifies and prioritizes major infrastructure investments over a five-year period. It plays a key role in guiding the planning, funding, and maintenance of the City’s infrastructure assets. The CIP includes a wide range of capital projects, such as bridges and roadways, CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
parks and open space, stormwater quality improvements, water production, treatment, and distribution systems, sanitary sewer infrastructure, City facilities, Americans with Disabilities Act (ADA) upgrades, and other large-scale initiatives. Table 17 summarizes the various project categories included in the CIP, with those containing unfunded amounts highlighted in green.
Table 17. Year Two of the Five (5)-Year CIP Projects by Project Type and Fiscal Year Project
Type Carryover FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Streets* $26,046,730 $6,009,040 $5,690,000 $6,577,692 $9,800,000 $54,123,462 Bridges $36,968,869 $3,450,100 $24,937,072 $200,000 $200,000 $65,756,041 Water $26,184,464 $900,000 $1,150,000 $400,000 $250,000 $28,884,464 Parks* $53,053,855 $2,050,000 - - - $55,103,855
Facilities* $5,107,534 $2,282,000 $2,130,000 - - $9,519,534 Traffic $5,238,295 $1,896,100 $50,000 - - $7,184,395
Storm Drains $545,159 - - - - $545,159
Wastewater* $1,564,991 - - - - $1,564,991
Total $154,709,897 $16,587,240 $33,957,072 $7,177,692 $10,250,000 $222,681,901 *The numbers in green contain projects that are partially or fully unfunded. More details in Table 19.
The proposed Five (5) Year CIP plan (Enclosure 2) was developed using input from multiple departments, feedback gathered from the community over the past years, and guidance based on City Council priorities. In developing the CIP budget, staff focused on completing existing projects while keeping facilities, parks, and streets as top priorities.
The plan also incorporates recommendations from several master plans completed in recent years, including water, wastewater, storm drain, PMP, and facilities and security.
A study session was held on May 5, 2026, to provide the City Council and the community with an overview of the proposed capital projects included in the Five-Year CIP for the period of July 1, 2026, through June 30, 2030 (Year Two of the FY 2025–30 CIP).
Following the study session, staff conducted a detailed review of project budgets and funding sources. The results of that review are incorporated into the tables and discussion presented in today’s public hearing.
Since the Study Session, an additional $500,000 has been allocated from the General Fund to the CIP Fund to support the Smith Park Aquatic Center project. In addition, CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
$570,000 in CIP funding has been reallocated from an existing street project to the Burke Street Water Main project to fund the associated street pavement improvements. These changes slightly decreased the CIP budget while better aligning project funding and reducing the unfunded amount.
Staff also continues to evaluate project costs and funding options for the Pico Boys Field project. Updated information and recommendations will be presented in a future agenda report for City Council consideration and direction.
With these updates, the total CIP budget for Year Two of the Five (5) Year CIP, covering FY 2026-27 through FY 2029-30, is $222.7 million, including carryover appropriations of $154.7 million from FY 2025-26. The City’s long-term sustainability depends on maintaining both its capital infrastructure and its financial health.
The City's CIP funding comes from a combination of restricted and special revenue sources, as well as General Fund appropriations. Key special revenue sources used for CIP projects include Proposition C, Measure R, Measure M, SB-1, Community Development Block Grant (CDBG), the American Rescue Plan Act Fund, Water Fund, and various federal, state, and regional grants.
With the passage of Measure AB, City staff, under the direction of the City Council and with voter support, developed a financial strategy to repave streets identified in the PMP over the next five (5) years. While local return funds continue to support improvements to arterial streets, the City has committed $3 million annually toward residential street paving, resulting in a total annual investment of approximately $9 million over the fiveyear period. Measure AB also modernized and enhanced equity in the City’s business license fee structure, providing the flexibility needed to implement a sustainable funding strategy that supports long-term infrastructure improvements and better serves the community. The following table outlines the various funding sources supporting the CIP. (This section left intentionally blank)
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Table 18. FY 2026-27 through FY 2029-30 CIP Funding Sources Source Amount % of Total
Grants $107,030,953 48.1%
General Fund/CIP Fund $45,048,336 20.0%
Water $25,974,557 11.7%
Local Return $15,763,960 7.1%
SB-1 $11,826,197 5.3%
Measure W $1,607,892 0.7%
Certificate of Participation $1,303,987 0.6%
PRIME $499,539 0.2%
CDBG $390,300 0.2%
Total Funded $209,345,721 93.8%
Unfunded $13,236,180 6.2%
Total $222,681,901 100.0%
Unfunded Capital Project Needs
The City has identified $13.2 million in unfunded CIP projects for streets, parks, facilities, and wastewater CIPs. The unfunded requests will need to be addressed and incorporated into current and future budgets to ensure the City meets its critical needs and has effective plans for the future.
Table 19. Unfunded CIP by Category and Fiscal Year
Project
Type Carryover FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Streets - - - $577,692 $3,800,000 $4,377,692
Parks $1,825,000 - - - - $1,825,000
Facilities $2,280,000 $1,890,000 $2,100,000 - - $6,270,000 Wastewater $763,488 - - - - $763,488
Total $4,868,488 $1,890,000 $2,100,000 $577,692 $3,800,000 $13,236,180 CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Enterprise Funds
The City prepares budgets for four Enterprise Funds: the Water Authority, PRIME, Golf Course, and Sports Arena. These funds operate independently and are supported primarily through user fees that recover all or a significant portion of the cost of services provided. Table 20 summarizes the beginning fund balance, revenues, expenditures, and ending fund balance for FY 2025-26, along with the proposed budgets for FY 2026-
27. The Water Authority Fund revenue projections are based on previously approved rate adjustments, which included annual increases of 10% over a five-year period beginning July 1, 2021, followed by CPI-based adjustments starting July 1, 2026. These rate adjustments have been instrumental in funding critical water infrastructure projects, including the Per- and Poly-fluoroalkyl Substances (PFAS) Water Treatment System and ongoing water main improvements that will extend into the next fiscal year.
The PRIME Fund accounts for revenues and expenditures associated with the procurement and delivery of cleaner energy to residents and businesses within the City.
As a Community Choice Aggregation (CCA) program, PRIME operates within a highly dynamic energy market, where fluctuations influence costs in wholesale energy prices, regulatory changes, and broader market conditions.
In recent years, volatility in energy markets has necessitated periodic adjustments to PRIME’s generation rates to align with market conditions and maintain the program’s financial stability. With City Council approval in April 2026, PRIME has implemented strategic rate reductions to support ongoing operations and maintenance, while also maintaining reserve levels in accordance with adopted financial policies. This approach positions the program to continue procuring energy cost-effectively and competitively over the long term.
Energy costs and program expenditures may vary year to year based on factors such as weather patterns and market pricing. Lower projected expenses in the upcoming fiscal year are primarily attributed to recent trends in energy demand, including milder seasonal conditions that reduce reliance on higher-cost energy resources. Overall, PRIME’s financial strategy emphasizes rate stability, prudent reserve management, and long-term sustainability while continuing to deliver value to the community.
The Pico Rivera Golf Course is a municipal facility operated by a third-party management company, which is responsible for day-to-day operations, including the pro shop, driving range, restaurant, and banquet services. The Golf Course Fund accounts for all revenues and expenditures related to the maintenance and operation of the course.
While the Golf Course has experienced a modest increase in rounds played, operating expenses have also risen due to higher construction, ground maintenance materials, and service costs, as well as increased contract management fees. In anticipation of the upcoming Whittier Narrows Dam project, expected to begin in October 2026, staff have CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
adjusted the FY 2026–27 budget to reflect reduced projected revenues and expenditures, while continuing to ensure the facility is properly maintained.
The Sports Arena is a City-owned facility located on land leased from the U.S. Army Corps of Engineers within the Whittier Narrows Dam area. The City, in turn, leases the facility to a third-party operator and receives revenue through quarterly lease payments.
In anticipation of the Whittier Narrows Dam project, which is expected to begin in October 2026, staff have adjusted the FY 2026–27 budget to reflect reduced expenditures and no projected revenues other than interest income. Staff will continue to monitor developments related to the project and update projections as additional information becomes available.
Table 20. Summary Enterprise Fund Budgets
All Other Funds
The budgets of all other funds are adequately funded by available fund balances and estimated ongoing revenues.
Conclusion:
In summary, the FY 2026–27 Proposed Budget reflects a disciplined and balanced financial approach in response to moderating revenue growth, rising operating costs, and ongoing infrastructure investment needs. The General Fund budget is structurally balanced, with proposed revenues and expenditures totaling $65,053,128, including $4.5 million in capital outlay investments.
The proposed FY 2026–27 budget for all funds totals $146,631,985 in revenues and $140,213,790 in expenditures. The budget continues to prioritize essential services, infrastructure improvements, and long-term fiscal sustainability while supporting the City’s vision of a sustainable, equitable, and vibrant community.
Water Fund PRIME Golf Course Sports Arena Total
54,574,248 23,835,724 (5,057,732) 951,494 74,303,734
14,822,537 28,294,610 308,950 37,500 43,463,597
14,305,046 28,223,119 772,012 243,859 43,544,036
517,491 71,491 (463,062) (206,359) (80,439)
50,000 50,000
467,491 71,491 (463,062) (206,359) (130,439)
55,041,739 23,907,215 (5,520,794) 745,135 74,173,295
Estimated Fund
Balance 6/30/2026:
Estimated Fund
Balance 6/30/2027:
CITY COUNCIL AGENDA REPORT – MEETING OF JUNE 9, 2026
PUBLIC HEARING - FISCAL YEAR 2026-27 PRELIMINARY (PROPOSED) BUDGET
Final budget adoption is scheduled for June 23, 2026. Prior to adoption, staff will prepare a reconciliation of any changes between the preliminary and final budgets and will continue monitoring revenue and expenditure trends to maintain fiscal stability and address future capital investment needs.
Steve Carmona
SC:AG:JG:JA:DS:ep
Enclosure(s): 1) FY 2026-27 Preliminary (Proposed) Budget 2) Year Two of the Five-Year Capital Improvement Plan (FY 2026-30) by Year/Project Type and Funding Source
Gustavo V. Camacho, Mayor
CITY MANAGER
DIRECTOR
Angelina Graves
ASSISTANT CITY MANAGER
Noe Negrete
Dr. Monica Sanchez, Mayor Pro Tem
Andrew C. Lara, Councilmember
Jane Guo
City of Pico Rivera
Fiscal Year 2026-27
Proposed Budget
CITY COUNCIL
COMMUNITY AND ECONOMIC DEVELOPMENT
DIRECTOR
ADMINISTRATIVE SERVICES
Erik Lutz, Councilmember
John R. Garcia, Councilmember
Steve Carmona
Pamela Yugar
DIRECTOR
DIRECTOR
PARKS AND RECREATION
Alvaro Betancourt
PUBLIC WORKS
Victor H. Ferrer
DIRECTOR
OFFICE OF SUSTAINABILITY
Cynthia Ayala
CITY CLERK
Javier Hernandez
DIRECTOR
INNOVATION AND COMMUNICATIONS
Enclosure 1
1a
City Council
City Manager
City Attorney
Assistant City Manager
City Clerk Sheriff Captain
Director of Public Works Director of Community and
Economic Development
Director of Parks and
Recreation
Director of Administrative
Services
Residents of the
City of Pico Rivera
Director of Sustainability Director of
Innovation & Communications
Adjustments to the Adopted Budget
Departments to review FY 2026-27 User Fee Schedule
FY 2025-26 Mid-year review of revenue and expenditures
presented to City Council
Distribute FY 2026-27 Budget Guidelines to Departments
for review / update
FY 2024-25 Annual Comprehensive Financial Report
(ACFR) presented to City Council
Departments to review FY 2025-26 Mid-Year Budget
FEBRUARY MARCH
FY 2026-27 Biennial Budget Calendar presented to City
Council
Year Two Review of FY 2026-27 Biennial Budget
adjustments
City of Pico Rivera
Budget Preparation Calendar and
Proposed Budget Modification Process
FY 2026-27 Budget (Year Two)
DECEMBER JANUARY
Final Department review of Year Two Budget
Year Two Review of Five-Year Capital Improvement
Program budgets and projects
LLD No. 1 and Paramount Mines FY 2026-27 Kick-off
Meeting
APRIL MAY
FY 2026-27 User Fee Schedule Update presented to City
Council
Public Hearing: Year Two FY 2026-27 Biennial Budget and Five-Year Capital Improvement Program presented to City Council for review and adoption
Administrative Services to review Department submittals of Budget Revisions for Year Two
FY 2025-26 Third-Quarter Review presented to City
Council
Five-Year Forecast Update to City Council
During the fiscal year, certain situations arise that may cause changes in a Department's spending priority that necessitates appropriations be moved to a different Division or Object Code. The Budget Adoption Resolution -- included in the adopted budget book in the Appendix Section -- outlines the specific process for making budget adjustments. Department Directors are authorized to move appropriations within each program/division and within the same fund for their respective departments, so long as appropriations are not being increased. The City Manager may transfer operating budget appropriations within the same fund between departments, so long as total appropriations are not being increased. Any changes to total appropriations and any changes to Capital Improvement Program appropriations must be approved by a
Public Hearing: Landscaping and Lighting Assessment
District No. 1 and Paramount Mines Assessment District
presented to City Council for approval
Landscape and Lighting Assessment District No. 1 and
Paramount Mines Assessment District - Annual Renewal
Consideration presented to City Council
JUNE JULY
Year Two - FY 2026-27 Biennial Budget and Five-Year
Capital Improvement Program presented to City Council
for review and adoption
FY 2026-27 (Year 2) begins
Expenditures Revenue Surplus / (Deficit)
General Fund * $ 66,718,147 $ 66,294,171 $ (423,976)
Internal Service Fund $ 494,100 $ 796,284 $ 302,184
Special Revenue Funds $ 19,793,940 $ 20,031,117 $ 237,177 Grant Funds** $ 7,216,282 $ 7,961,671 $ 745,389
Capital Project Funds*** $ - $ 5,671,100 $ 5,671,100
Enterprise Funds $ 43,594,036 $ 43,463,597 $ (130,439)
Assessment District Funds $ 2,397,285 $ 2,414,045 $ 16,760 TOTAL CITY BUDGET $ 140,213,790 $ 146,631,985 $ 6,418,196 * Includes funds supported by the General Fund. See page 9 for funds included. **Grant Reimbursement Funds
***Sufficient fund balances available for expenditures in FY 2026-27 City of Pico Rivera
Citywide (All Funds) Summary
FY 2026-27 Proposed Budget (Expenditures and Revenue)
Starting Fund Estimated Estimated Estimated Operating Transfers In TOTAL Operating Capital Transfers TOTAL Estimated Balance
Revenue &
Transfers-In
Expenditures &
Transfers-Out Fund Balance Revenues REVENUES Expenditures Projects Out EXPENDITURES Fund Balance July 1, 2025 FY 25-26 FY 25-26 July 1, 2026 June 30, 2027 General Fund
100 General Fund - Operating 69,065,373 70,620,086 70,620,086 69,065,373 63,209,167 1,843,961 65,053,128 60,553,128 - 4,500,000 65,053,128 69,065,373 105 Liability Claims (428,020) 2,297,397 1,523,426 345,951 362,049 - 362,049 708,000 - - 708,000 0 106 Workers Compensation Claims 54,732 172,500 292,226 (64,994) 501,994 - 501,994 437,000 - - 437,000 0 180 Strategic Goals-CED 1,233,128 - 19,128 1,213,999 - - - 520,019 - - 520,019 693,980 181 Community Benefit Fund 210,000 417,000 627,000 - - - - - - - - - 182 ICE Legal Aid Fund 25,000 25,000 37,350 12,650 - - - - - - - 12,650 551 Water Enterprise 13,992,407 - - 13,992,407 - - - - - - - 13,992,407 875 Section 115 PRSP-Trust 2,245,835 233,769 13,602 2,466,002 377,000 - 377,000 - - - - 2,843,002 Sub Total 86,398,454 73,765,752 73,132,818 87,031,388 64,450,210 1,843,961 66,294,171 62,218,147 - 4,500,000 66,718,147 86,607,412 Equipment Replacement Fund
170 Equipment Replacement 2,758,925 951,576 438,250 3,272,251 796,284 - 796,284 494,100 - - 494,100 3,574,436 Sub Total 2,758,925 951,576 438,250 3,272,251 796,284 - 796,284 494,100 - - 494,100 3,574,436 Special Revenue Funds
200 Air Quality Improvement 334,308 98,475 352,462 80,321 95,394 - 95,394 34,600 - - 34,600 141,115 201 State Gas Tax - 1,719,344 1,719,344 - 1,768,961 - 1,768,961 - - 1,768,961 1,768,961 - 202 SB1 - Traffic Congestion Relief 4,654,380 1,940,082 4,563,241 2,031,221 1,961,832 - 1,961,832 340,576 1,500,000 - 1,840,576 2,152,477 205 Proposition A 4,439,154 1,829,432 4,512,509 1,756,076 1,672,948 - 1,672,948 2,162,827 - - 2,162,827 1,266,197 206 Proposition C 1,665,630 1,475,756 438,337 2,703,049 1,426,689 - 1,426,689 100,000 1,318,821 - 1,418,821 2,710,917 207 Measure R 2,711,155 1,824,866 615,071 3,920,950 1,149,017 - 1,149,017 155,015 820,000 - 975,015 4,094,952 208 Measure M 625,809 1,330,818 1,047,204 909,423 1,165,806 - 1,165,806 90,000 364,390 833,919 1,288,309 786,920 209 Measure W 1,101,153 957,610 589,715 1,469,048 972,766 - 972,766 355,588 550,000 - 905,588 1,536,226 210 Transportation Development Act (72,552) 141,649 143,070 (73,973) 80,000 - 80,000 - 80,000 - 80,000 (73,973) 215 Measure A - - - - - - - - - - - -
220 Public Image Enhancement (PIE) 1,705,298 92,245 1,141,727 655,817 47,900 - 47,900 - - - - 703,717 221 California Beverage Container 69,134 70,920 24,251 115,803 19,568 - 19,568 15,468 - - 15,468 119,903 225 Sewer Maintenance 0 3 - 3 - - - - - - - 3
250 Cable/PEG Support 358,307 48,589 505,503 (98,607) 50,000 - 50,000 17,945 - - 17,945 (66,552) 255 Economic Development Sustainability 883,252 76,185 51,306 908,131 35,700 - 35,700 - - - - 943,831 263 Passons Grade Separation - - - - - - - - - - - -
270 Park Development 555,557 1,000,674 705,550 850,680 37,500 - 37,500 - - - - 888,180 280 Community Development Block Grant (CDBG) (55,327) 508,008 566,956 (114,275) 598,522 - 598,522 209,482 389,040 - 598,522 (114,275) 282 Home Program 3,117,455 408,379 - 3,525,835 108,600 - 108,600 - - - - 3,634,435 283 CalHome 705,599 - - 705,599 - - - - - - - 705,599
290 L&M Income Housing Asset 1,448,492 67,474 - 1,515,966 58,900 - 58,900 - - - - 1,574,866 291 Housing Assistance Program (Section 8) 914,273 7,636,416 7,537,138 1,013,551 7,804,046 - 7,804,046 7,805,959 - - 7,805,959 1,011,638 305 2018 Series A Certificates of Participation 1,398,999 895,265 2,288,169 6,095 73,000 833,919 906,919 833,919 - - 833,919 79,095 450 Financial System - 392,844 29,314 363,530 70,049 - 70,049 47,430 - - 47,430 386,149 640 American Recovery Plan (0) 2,593,439 2,593,439 (0) - - - - - - - (0) Sub Total 26,560,078 25,108,472 29,424,306 22,244,243 19,197,198 833,919 20,031,117 12,168,809 5,022,251 2,602,880 19,793,940 22,481,419 City of Pico Rivera
Revenue and Expenditure Summary (All Funds)
Summary of Resources and Requirements
Fiscal Year 2026-27 Proposed Budget
Starting Fund Estimated Estimated Estimated Operating Transfers In TOTAL Operating Capital Transfers TOTAL Estimated Balance
Revenue &
Transfers-In
Expenditures &
Transfers-Out Fund Balance Revenues REVENUES Expenditures Projects Out EXPENDITURES Fund Balance July 1, 2025 FY 25-26 FY 25-26 July 1, 2026 June 30, 2027 City of Pico Rivera
Revenue and Expenditure Summary (All Funds)
Summary of Resources and Requirements
Fiscal Year 2026-27 Proposed Budget
Grant Funds
637 Gateway Cities Council of Governments (COG) 17,334 - - 17,334 - - - - - - - 17,334 638 Surface Transportation Program Local (STPL) Federal - - - - - - - - - - - - 661 Highway Bridge Program (HBP) (191,655) 449,754 258,099 - 600,000 - 600,000 - 600,000 - 600,000 - 670 Used Oil Recycle 75,090 3,632 8,634 70,088 11,412 - 11,412 8,412 - - 8,412 73,088 671 Cal Recycle 710,088 573,961 296,644 987,406 582,778 - 582,778 538,172 - - 538,172 1,032,012 690 Recreation & Education Accelerating Children's Hopes (REACH) 978,700 980,584 1,342,319 616,965 1,093,492 - 1,093,492 1,311,391 - 75,000 1,386,391 324,066 697 Miscellaneous Local Grants (8,688) 372,292 426,103 (62,500) 59,000 - 59,000 59,000 - - 59,000 (62,500) 698 Miscellaneous Federal Grants 33,578 118,862 207,609 (55,169) 3,666,269 - 3,666,269 - 3,666,269 - 3,666,269 (55,169) 699 Miscellaneous State Grants (2,050,453) 2,677,816 2,415,637 (1,788,275) 1,948,720 - 1,948,720 669,318 288,720 - 958,038 (797,593) Sub Total (436,006) 5,176,901 4,955,045 (214,151) 7,961,671 - 7,961,671 2,586,293 4,554,989 75,000 7,216,282 531,238 Capital Projects Fund
400 Capital Improvement 21,632,580 9,761,329 8,814,459 22,579,450 1,171,100 4,500,000 5,671,100 - - - - 28,250,550 Sub Total 21,632,580 9,761,329 8,814,459 22,579,450 1,171,100 4,500,000 5,671,100 - - - - 28,250,550 Assessment District Funds
230 Lighting Assessment District 4,129,905 2,679,999 6,046,389 763,515 2,397,285 - 2,397,285 2,397,285 - - 2,397,285 763,515 231 Paramount/Mines Assessment District 103,580 17,439 - 121,019 16,760 - 16,760 - - - - 137,779 Sub Total 4,233,485 2,697,438 6,046,389 884,535 2,414,045 - 2,414,045 2,397,285 - - 2,397,285 901,295 Enterprise Funds
550 Water Authority 53,786,710 17,219,397 16,431,859 54,574,248 14,822,537 - 14,822,537 14,305,046 50,000 - 14,355,046 55,041,739 560 Pico Rivera Innovative Municipal Energy (PRIME) 21,962,477 28,548,576 26,675,330 23,835,724 28,294,610 - 28,294,610 28,223,119 - - 28,223,119 23,907,215 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Choice 93 42,659 34,145 8,608 - - - - - - - 8,608 570 Golf Course (4,656,571) 1,363,893 1,765,054 (5,057,732) 308,950 - 308,950 772,012 - - 772,012 (5,520,794) 590 Recreation Area Complex 873,557 316,468 238,531 951,494 37,500 - 37,500 243,859 - - 243,859 745,135 Sub Total 71,966,267 47,490,993 45,144,918 74,312,341 43,463,597 - 43,463,597 43,544,036 50,000 - 43,594,036 74,181,903 Successor Agency
851 Successor - DS FUND (91,252,623) 94,559,590 3,306,967 - - - - - - - - - 852 Redevelopment Obligation Retirement Fund 2,979,879 - 2,979,879 - - - - - - - - - Sub Total (88,272,744) 94,559,590 6,286,847 - - - - - - - - - -
GRAND TOTAL 124,841,038 259,512,051 174,243,031 210,110,058 $ 139,454,105 $ 7,177,880 $ 146,631,985 $ 123,408,670 $ 9,627,240 $ 7,177,880 $ 140,213,790 $ 216,528,252
DESCRIPTION
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
CITY COUNCIL
APPROVED
FY 2026-27
PROPOSED
Taxes and Franchises
40100 SALES AND USE TAXES 12,577,282 13,533,367 13,932,771 13,733,107 13,894,530 14,033,689 14,019,321 40101 SALES AND USE TAXES - MEASURE P 12,539,697 12,715,292 12,987,071 13,254,498 12,961,805 13,388,650 12,829,000 40102 SALES TAX REVENUE CONTRA ACCOUNT - (112,592) (80,238) (43,330) (44,256) (43,330) (43,330) 40200 FRANCHISE TAX 1,077,004 1,048,670 970,336 1,025,570 961,049 1,049,530 1,049,530 40400 PROPERTY TRANSFER TAX 220,945 110,238 129,841 194,005 152,790 194,005 194,005 40500 TRANSIENT OCCUPANCY TAX 597,129 522,694 404,496 457,512 436,657 457,512 457,512 40700 UTILITY USERS TAX 4,001,578 3,881,820 4,182,473 4,262,741 4,258,678 4,429,346 4,257,029 40800 RUBBISH FRANCHISE FEE 986,400 1,035,700 1,078,300 1,110,100 1,110,100 1,149,300 1,149,300 44200 PROPERTY TAX-IN LIEU OF VLF 9,521,166 10,023,410 10,492,654 10,754,346 10,884,847 11,135,050 11,260,264 45400 PROPERTY TAX-A.B. 1197 ALLOCATION 4,048,127 4,029,440 4,283,825 4,279,767 4,668,928 4,447,780 5,358,529 45450 PROPERTY TAX PASS THROUGH - - - - 414,529 - -
Subtotal - Taxes and Franchises 45,569,330 46,788,038 48,381,529 49,028,316 49,699,658 50,241,532 50,531,160 Licenses and Permits
41000 CERT. OF OCCUPANCY PERMITS 24,073 29,799 32,755 22,709 27,222 23,231 25,000 41100 BUSINESS LICENSE TAX 2,928,992 4,427,002 4,334,701 4,788,000 4,573,089 4,884,000 5,182,000 41101 BUSINESS LICENSE TAX - DELINQUENT - 189 877 850 540 850 850 41105 BUSINESS LICENSE PROCESSING FEE 295,212 (96,523) 33,171 100,717 80,302 100,717 100,717 41106 DISCOVERED BUSINESS LICENSE PROCESSING - (308,262) (195,473) (94,569) (472,773) (94,569) (94,569) 41110 BUSINESS LICENSE LATE FEE 45,796 418,926 474,045 204,249 549,982 204,249 204,249 41111 BUSINESS LICENSE DELINQUENT FEE 15 733 9,934 196 8,791 196 196 41115 SB1186 FEE 9,475 10,403 10,065 9,116 10,554 9,116 9,116 41120 HOME OCCUPATION - PLANNING REVIEW 143 - - 1,000 - 1,000 1,000 41130 TOBACCO RETAILER LICENSE - 8,840 2,694 20,800 12,531 20,800 20,800 41200 REGULATORY PERMIT 12,268 9,840 11,139 9,180 9,662 9,180 9,180 41300 BUILDING PERMITS 888,949 618,861 1,019,454 750,000 1,133,278 750,000 1,250,000 41305 GREEN FEE - SB 1473 431 - - - - - -
41315 GENERAL PLAN MAINTENANCE FEE 58,991 5,540 77,068 13,000 105,166 13,000 40,000 41350 AUTOMATED PERMIT SYSTEM 4,202 5,039 17,874 4,000 37,932 4,000 30,000 41400 PLUMBING PERMITS 79,027 86,053 97,419 95,000 14,134 90,000 70,000 41500 ELECTRICAL PERMITS 122,556 151,339 268,545 190,000 359,666 190,000 50,000 41600 STRONG MOTION IMPL PROGRAM (SMIP) 1,907 - - - - - - 41700 HEATING AIR COND PERMIT 54,579 46,493 56,759 50,000 58,153 50,000 50,000 41800 DOG LICENSE 180,683 180,782 164,254 180,000 169,288 180,000 180,000 41900 OTHER LICENSE & PERMITS 177,722 148,207 97,114 150,000 78,675 150,000 100,000 42000 PLAN CHECK FEES 650,469 493,809 454,260 650,000 61,162 650,000 300,000 42300 STORM DRAIN REVENUE 134,352 123,224 149,927 116,204 126,152 116,204 116,204 46100 ZONING AND PLANNING FEES 167,193 206,004 241,073 175,000 281,516 175,000 225,000 46350 RESIDENTIAL PARKING PERMIT 8,537 7,252 6,802 5,755 7,346 5,755 6,685 Subtotal - Licenses and Permits 5,845,572 6,573,550 7,364,456 7,441,207 7,232,367 7,532,729 7,876,428 City of Pico Rivera
Fiscal Years 2022-23 through 2026-27
Historical Actuals and Proposed Budget
General Fund Revenue Detail
OBJECT
DESCRIPTION
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
CITY COUNCIL
APPROVED
FY 2026-27
PROPOSED
City of Pico Rivera
Fiscal Years 2022-23 through 2026-27
Historical Actuals and Proposed Budget
General Fund Revenue Detail
OBJECT
Fines and Forfeitures
42050 ADMINISTRATIVE CITATION 82,893 100,695 62,073 85,000 43,000 85,000 50,000 42100 VEHICLE CODE FINES 72,368 44,217 73,767 75,000 202,598 93,000 75,000 42200 OTHER COURT FINES 1,016,504 1,068,996 1,020,589 1,200,000 1,074,923 1,200,000 1,200,000 42250 FINES & VIOLATION- FIREWORKS - 53 13,650 9,100 29,650 4,550 30,000 Subtotal - Fines and Forfeitures 1,171,765 1,213,961 1,170,079 1,369,100 1,350,171 1,382,550 1,355,000 Use of Money and Property
43100 INTEREST INCOME 1,085,107 2,476,966 2,379,071 1,938,900 2,474,358 1,842,300 2,038,786 43116 INVESTMENT FAIR VALUE GAIN (LOSS) (216,844) 860,095 432,319 63,200 (185,193) 60,100 - 43200 RENTS AND CONCESSIONS 3,772 23,111 7,711 9,273 12 9,273 9,273 48820 RENTALS 5 370 7,000 - - - -
Subtotal - Use of Money and Property 872,040 3,360,542 2,826,100 2,011,373 2,289,177 1,911,673 2,048,059 Charges for Services
42010 RECORD RETENTION SURCHARGE 3,323 3,380 3,775 3,435 2,744 3,435 3,000 42020 EV CHARGING USER FEES - - 68,812 - - - -
46504 PARKS AND REC - SPECIAL EVENTS 55,086 33,953 44,226 35,000 57,558 35,000 35,000 46508 PARKS AND REC - YOUTH SPORTS 39,360 54,045 58,490 65,000 64,337 65,000 55,000 46509 PARKS AND REC - ADULT SPORTS 32,804 37,149 25,375 30,000 25,838 30,000 20,000 46510 PARKS AND REC - CONTRACT PROGRAMS 119,286 141,182 163,645 125,000 178,059 125,000 125,000 46511 PARKS AND REC - FEES & PROGRAMS 432 2,374 2,355 2,000 2,366 2,000 2,000 46512 PARKS AND REC - FIELD & FACILITY RENTALS 109,583 114,900 78,163 120,000 87,174 120,000 90,000 46513 PARKS AND REC - BATTING CAGES 950 700 2,628 850 4,389 850 2,500 46514 PARKS AND REC - TEEN SERVICES - - 195 200 - 200 200 46520 PARKS AND REC - GO GETTERS PROGRAM 7,980 6,470 5,880 2,500 5,964 2,500 5,000 46601 PARKS AND REC - TRIPS & TOURS 11,267 33,925 40,882 50,000 31,151 50,000 30,000 46602 PARKS AND REC - SENIOR CENTER 13,911 22,379 27,837 25,000 37,488 25,000 25,000 46603 PARKS AND REC - BUSINESS-FAMILY ENGAGE 3,387 7,030 7,465 2,500 8,190 2,500 3,000 46605 PARKS AND REC - COMMUNITY GARDEN 3,530 7,700 4,715 1,000 4,966 1,000 1,000 46607 PARKS AND REC - CAMPS 92,516 116,492 138,745 135,000 134,247 135,000 130,000 46900 REPRODUCTION CHARGES 232 219 265 266 329 266 300
48670 VENDING MACHINE COMMISSION 0 - - - - - -
48830 CREDIT CARD PROCESSING FEE - (1,200) - - - - -
48835 TECHNOLOGY SURCHARGE 66,843 59,260 97,577 68,474 15,104 70,049 - 48836 TRAINING SURCHARGE 20,512 14,499 22,095 13,253 28,734 13,558 25,000 48840 CURRENT SERVICE CHARGES 14,678 17,517 24,419 13,973 27,972 14,294 25,000 Subtotal - Charges for Services 595,679 671,973 817,543 693,451 716,610 695,652 577,000
DESCRIPTION
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
CITY COUNCIL
APPROVED
FY 2026-27
PROPOSED
City of Pico Rivera
Fiscal Years 2022-23 through 2026-27
Historical Actuals and Proposed Budget
General Fund Revenue Detail
OBJECT
Other Revenue
42302 FORECLOSURE PRGM-REGISTRATION 28,320 19,740 15,980 - 19,839 - 20,000 42304 LEGAL SETTLEMENTS 810,503 - - - - - -
43210 LEASE REVENUE 17,991 - - 9,518 - 9,518 9,518
46000 IMPOUND SERVICE CHARGE 46,070 43,056 42,228 41,305 124,097 41,305 100,000 46300 PARKING PERMIT 286 - 72 - 110 - -
46310 INOPERATIVE VEHICLE EXTENSION 279 - 60 151 91 151 150 47100 SALES OF PROPERTY 928,625 - - - - - -
47130 SALE OF FULLY DEPRECIATED ASSETS - - 26,100 - 6,810 - - 47200 MISCELLANEOUS REVENUE 234,761 214,671 293,640 230,580 2,500,462 230,580 230,580 47220 DONATION & SPONSORSHIP 13,600 258,600 10,100 - 20,100 - - 47310 RESTITUTION 2,284 - 30 - - - -
47500 ST MANDATED COSTS/REIMB 122,276 57,351 56,922 - 58,630 - - 47610 COST REIMBURSEMENTS 309,887 57,376 8,143 61,860 9,075 63,283 63,283 47612 COST RECOVERY-ROAD IMPACTS (RUBBISH VEHICLES) 19,700 20,700 21,600 22,200 22,200 10,000 10,000 47620 COOP PURCHASING PROGRAM FCCC - - 598 149 2,989 152 152 47630 COST REIMBURSEMENTS-NON CIP DEPOSITS - - - 27,217 5,198 27,761 27,761 47850 INTER-DEPARTMENTAL CHARGES - - - - 444,230 - 148,076 47920 RECYCLING PROGRAM REVENUE 3,962 4,211 1,060 2,000 169 2,000 2,000 48970 CBC REBATE PROGRAM 30,299 23,016 16,077 23,849 12,741 24,326 15,000 48975 OTHER FINANCING SOURCES- LEASE - 102,880 - - - - - Subtotal - Other Revenue 2,568,843 801,601 492,610 418,829 3,226,740 409,076 626,520 Intergovernmental Revenue
44800 FEDERAL GRANTS 1 - - - - - -
45000 STATE GRANTS 37,000 78,500 90,000 579,804 92,700 290,599 - 45500 C.O.P.S. PRGM ALLOCATION 165,271 186,159 194,663 195,000 201,537 195,000 195,000 45800 BUREAU OF JUSTICE ASST GRANT 49,431 - - - - -
Subtotal - Intergovernmental Revenue 251,703 264,659 284,663 774,804 294,237 485,599 195,000 TOTAL - OPERATING REVENUE 56,874,931 59,674,323 61,336,980 61,737,080 64,808,960 62,658,811 63,209,167 47900 Non-Operating Transfers In 1,847,348 1,719,327 6,268,624 1,817,837 5,811,126 1,859,632 1,843,961 TOTAL - GENERAL FUND REVENUE 58,722,279 61,393,650 67,605,604 63,554,917 70,620,086 64,518,443 65,053,128
OBJECT DESCRIPTION
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
51100 - SALARIES 9,447,769 10,053,680 10,687,834 12,438,717 11,540,893 12,982,199 12,589,540 51120 - VACATION/SICK LEAVE ACCT 555,509 510,757 474,691 377,901 498,333 397,308 397,308 51200 - HOURLY SALARIES 1,327,746 2,005,821 2,044,707 2,826,709 2,136,424 2,974,739 2,961,421 51300 - OVERTIME 144,834 170,465 225,853 140,700 380,991 140,700 132,300 51500 - PUBLIC EMPLOYEE'S RETIREMENT 3,402,558 3,438,393 3,720,606 4,326,525 4,145,965 4,591,277 4,470,529 51501 - PUBLIC AGENCY RETIREMENT 50,212 69,406 75,077 112,798 104,129 118,348 111,761 51504 - DEFERRED COMPENSATION 64,377 117,651 82,793 134,540 131,502 140,327 135,792 51505 - PT RETIREMENT - - 569 - - - -
51600 - WORKER'S COMPENSATION INS 84,367 102,438 135,385 156,080 153,404 180,343 181,720 51700 - DISABILITY INSURANCE 84,034 88,999 99,409 123,337 122,613 129,978 124,016 51800 - UNEMPLOYMENT INSURANCE 3,507 7,594 7,217 - 15,500 - - 51900 - GROUP HEALTH & LIFE INS 2,564,115 2,783,073 3,099,379 3,908,421 3,337,145 4,320,041 4,328,047 51901 - CASH BACK INCENTIVE PAY 267,317 252,481 232,026 230,562 230,374 230,562 266,166 51903 - AUTO ALLOWANCE 53,043 62,903 57,729 58,680 59,150 65,473 58,920 51904 - TECHNOLOGY STIPEND 16,034 17,942 16,189 16,530 16,732 18,665 16,890 51905 - BILINGUAL PAY 24,723 19,183 20,974 21,810 21,458 24,100 22,934 51906 - POST EMPLOYMENT HEALTH PLAN 11,331 11,168 10,871 15,955 16,053 17,898 19,949 51907 - OPEB COST ALLOCATION 435,239 399,998 568,407 495,442 495,448 412,753 467,632 51908 - CERTIFICATION COMPENSATION - 4,338 2,676 - 3,486 - 3,375 51930 - MEDICARE/EMPLOYER PORTION 180,818 187,849 196,369 180,362 206,230 188,240 181,720 51951 - PARS PSP TRUST - - 621,302 - - - -
51960 - VACANCY SAVINGS (400,000) (400,000) - (400,000) - (400,000) (400,000) 51961 - VACANCY SAVINGS OFFSET 400,000 400,000 - - - - - 51962 - PAYROLL DEDUCTIONS - - - - 565 - -
Subtotal - Salaries and Benefits 18,717,533 20,304,138 22,380,063 25,165,069 23,616,395 26,532,951 26,070,020 52100 - POSTAGE 58,741 37,046 66,430 94,349 84,369 94,349 81,349 52200 - DEPARTMENTAL SUPPLIES 229,088 197,514 253,392 268,108 304,287 297,040 318,840 52205 - OFFICE SUPPLIES 26,685 157,477 19,780 49,701 46,085 49,701 46,101 52210 - SUPPLIES/CHEMICALS 12,266 3,442 - 1,000 889 1,000 1,000 52230 - SB 1186B ADA EXPENSES - 500 - 1,000 1,000 1,000 1,000 52250 - UNIFORMS 45,211 54,587 48,305 69,330 84,330 70,593 68,093 52255 - PARTICIPANT UNIFORMS 30,893 30,783 39,688 40,663 40,663 40,663 40,663 52300 - ADVERTISING AND PUBLICATIONS 77,462 51,981 56,536 52,155 64,465 52,155 56,330 52400 - PRINT, DUPLICATE & PHOTO 145,592 166,241 142,141 290,454 202,221 291,454 299,775 52500 - ELECTION EXPENSE 117,591 - 118,162 - - 150,000 150,000 52600 - MEMBERSHIP AND DUES 93,109 97,456 104,862 117,036 95,206 117,336 119,586 52700 - BOOKS AND PERIODICALS 1,107 2,153 1,449 3,450 3,424 3,450 3,450 52800 - SOFTWARE 70,635 2,049 2,028 661 661 661 661
52805 - SOFTWARE LICENSE 311,318 487,809 535,424 678,056 669,279 761,257 701,456 52900 - COMMISSION STIPENDS 5,100 9,075 7,150 14,250 10,500 14,095 14,095 53100 - AUTOMOBILE SUPPLIES 51,857 74,232 70,644 55,000 70,295 55,000 55,000 53150 - FUEL 195,171 199,057 180,555 200,250 200,250 200,250 200,250 53200 - MILEAGE REIMBURSEMENT 641 408 196 1,900 1,951 1,900 2,050 53300 - EQUIPMENT MAINTENANCE & REPAIRS 38,488 32,419 44,315 174,560 66,443 174,560 178,685 53301 - EQUIPMENT RENTAL 106,562 158,483 159,038 219,400 168,727 242,910 169,400 53400 - BUILDING AND GROUNDS MAINTENANCE 183,068 204,060 233,918 220,497 239,932 221,420 221,420 53410 - ELECTRICAL MAINTENANCE 33,351 26,935 38,970 28,000 28,000 28,000 28,000 53430 - PAINT SUPPLIES 4,458 11,987 6,332 7,704 12,704 7,704 7,704 53440 - PLUMBING SUPPLIES 25,636 22,798 18,300 36,000 66,000 36,000 37,000 53450 - SWIMMING POOL MAINTENANCE - - - 1,000 1,000 1,000 - 53500 - SMALL TOOLS & EQUIPMENT 150,266 191,134 338,869 175,215 403,088 175,578 185,578 City of Pico Rivera
General Fund Expenditure Detail
Historical Actuals and Proposed Budget
Fiscal Years 2022-23 through 2026-27
OBJECT DESCRIPTION
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
City of Pico Rivera
General Fund Expenditure Detail
Historical Actuals and Proposed Budget
Fiscal Years 2022-23 through 2026-27
53610 - COST REIMBURSEMENTS - - - 150 150 150 150
53800 - C.O.P.S. PGRM COSTS 165,271 186,159 194,663 - - - - 54100 - SPECIAL DEPARTMENTAL EXPENSES 354,835 410,327 508,163 378,194 753,612 166,681 165,638 54200 - UTILITIES 1,209,583 1,252,309 1,339,492 1,128,140 1,349,601 1,128,140 1,409,792 54300 - TELEPHONE 221,881 126,880 157,487 154,013 144,571 159,252 143,961 54400 - PROFESSIONAL SERVICES 451,428 473,031 693,553 1,801,113 1,258,289 1,356,464 958,087 54420 - HEALTH & WELLNESS - - 11,657 - 15,000 - 72,000
54500 - CONTRACTED SERVICES 17,510,363 18,444,149 18,755,875 20,554,395 21,800,193 21,419,646 21,180,698 54510 - CONTRACT INSTRUCTORS 74,124 87,767 98,397 98,300 98,300 98,300 98,300 54530 - CREDIT CARD SERVICE CHARGE 1,419 (1,408) 5,325 3,736 6,789 3,736 3,736 54540 - COURT CHARGES 259,087 267,809 227,914 260,000 260,000 260,000 250,000 54605 - ASPHALT MAINTENANCE 48,945 44,776 55,594 50,000 97,000 50,000 50,000 54635 - GENERAL CONSTRUCTION 5,787 1,869 15,562 24,500 32,559 24,500 24,500 54640 - GRAFFITI ABATEMENT 188,038 363,292 392,930 404,858 404,858 424,101 424,101 54645 - MEDIAN ISLAND MAINTENANCE 7,768 77,194 125,980 81,472 65,283 81,472 81,472 54650 - SIGNAGE 14,862 37,835 32,569 30,150 30,150 30,150 30,150 54655 - STREET LIGHTS/SIGNALS 108,296 158,081 111,100 220,000 220,000 220,000 220,000 54660 - STREET PAINTINGS/MARKINGS 9,203 14,012 12,773 15,000 15,000 15,000 15,000 54670 - TREE CARE 5,712 3,277 3,746 5,000 5,000 5,000 5,000 54675 - WEED ABATEMENT 11,941 15,083 10,171 17,250 12,800 17,723 17,723 54700 - INSURANCE & SURETY BOND 703,209 879,858 1,297,260 1,391,087 1,190,807 1,648,157 1,583,392 54800 - CONVENTION & MTG EXPENSES 76,490 117,556 86,428 154,990 126,637 154,990 153,990 54810 - EMPLOYEE APPRECIATION 2,692 25,429 13,429 24,500 24,500 24,500 24,500 54900 - PROFESSIONAL DEVELOPMENT 19,511 14,982 21,273 54,063 32,598 56,563 63,863 54910 - TUITION REIMBURSEMENT 7,827 18,023 15,186 45,000 18,725 45,000 45,000 54930 - SAFETY PROGRAMS & MATERIALS 21,730 23,681 23,259 34,380 39,380 34,380 34,380 54935 - FIRST AID TREATMENT - 225 450 5,000 5,000 5,000 5,000 54940 - ORGANIZATIONAL LEARNING 1,440 7,252 3,315 96,350 20,551 96,350 92,350 55280 - SENIOR CITIZEN COMMITTEE 73,504 65,142 69,736 - - - - 55285 - EVENT TICKETS 25,529 59,037 74,930 79,700 81,433 79,700 79,700 56205 - PERMITS - FEES - LICENSES 33,505 60,666 78,370 116,300 116,300 116,300 116,300 56850 - INTER DEPARTMENTAL CHARGES 226,950 341,500 341,500 911,500 911,500 974,325 864,043 56910 - LEGAL SERVICE 505,804 462,309 300,273 552,362 514,579 562,362 539,165 56978 - PRINCIPAL PAYMENT - 2016 BONDS 995,000 1,030,000 1,065,000 1,085,000 1,085,000 1,130,000 1,130,000 56979 - INTEREST PAYMENT - 2016 BONDS 926,250 888,775 860,550 828,200 828,200 783,900 783,900 56922 - PENALTIES 1,870 - - - - - -
56992 - BANK SERVICE CHARGES 49,492 52,745 60,995 53,900 68,490 53,900 71,700 56993 - MISC. EXPENSES 216 (6,370) 1,977 - 1,794 - -
57100 - LAND 512,715 - 1,000,806 - - - -
57120 - LOSS ON ASSET DISPOSAL - 196 - - - - -
57220 - LEASE PRINCIPAL EXPENDITURE 25,205 44,016 45,309 - 46,668 - - 57230 - LEASE INTEREST EXPENDITURE 1,876 4,560 3,268 - 3,366 - - 57260 - LEASE EXPENSE - 102,880 - - - - -
57300 - FURNITURE & EQUIPMENT 321,390 80,457 11,555 41,097 82,539 41,340 46,340 57850 - CONTRA DEPOSIT ACCOUNTS (23,519) (22,952) (25,376) - (30,775) - - 57900 - REPLACEMENT ACCOUNT - 330,022 330,849 825,409 831,119 629,334 711,691 Subtotal - Maintenance and Operations 27,171,525 28,762,055 30,919,778 34,324,848 35,433,335 34,985,492 34,483,108 TOTAL - OPERATING EXPENDITURES 45,889,057 49,066,192 53,299,841 59,489,917 59,049,730 61,518,443 60,553,128 Non-Operating Transfer Out 6,080,613 9,286,473 9,315,311 4,065,000 11,570,356 3,000,000 4,500,000 TOTAL - GENERAL FUND EXPENDITURES 51,969,671 58,352,665 62,615,152 63,554,917 70,620,086 64,518,443 65,053,128 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 26-27
DEPARTMENT / EXPENDITURE CATEGORY ACTUALS ACTUALS ACTUALS ADOPTED APPROVED PROPOSED
ADMINISTRATION
Salaries & Benefits 2,610,056 2,681,804 2,766,390 2,993,104 3,064,734 2,610,775 Maintenance & Operations 14,521,294 15,160,987 16,284,204 18,355,285 19,296,942 19,400,024 TOTAL ADMINISTRATION 17,131,349 17,842,791 19,050,594 21,348,389 22,361,676 22,010,799
COMMUNITY & ECONOMIC DEVELOPMENT
Salaries & Benefits 3,448,790 3,613,007 3,797,144 4,566,672 4,803,095 4,822,325 Maintenance & Operations 1,339,517 1,264,039 1,268,823 2,848,135 2,454,976 1,713,453 TOTAL COMMUNITY & ECONOMIC DEVELOPMENT 4,788,307 4,877,046 5,065,967 7,414,807 7,258,071 6,535,778
ADMINISTRATIVE SERVICES
Salaries & Benefits 3,358,594 3,578,798 4,874,475 4,797,979 5,201,351 5,008,185 Maintenance & Operations 4,678,441 4,651,684 6,238,589 5,807,158 5,894,351 5,663,785 TOTAL ADMINISTRATIVE SERVICES 8,037,035 8,230,481 11,113,064 10,605,137 11,095,702 10,671,970
PARKS & RECREATION
Salaries & Benefits 4,501,433 5,316,576 5,510,974 6,482,869 6,815,830 6,901,652 Maintenance & Operations 1,386,432 1,579,450 1,626,234 1,891,211 1,880,346 1,910,249 TOTAL PARKS & RECREATION 5,887,865 6,896,026 7,137,208 8,374,080 8,696,176 8,811,901
PUBLIC WORKS
Salaries & Benefits 4,805,841 5,122,656 5,431,080 6,324,445 6,647,941 6,727,083 Maintenance & Operations 5,245,841 6,105,895 5,501,753 5,423,059 5,458,877 5,795,597 TOTAL PUBLIC WORKS 10,051,682 11,228,551 10,932,833 11,747,504 12,106,818 12,522,680 GENERAL FUND OPERATING EXPENDITURES 45,896,238 49,074,896 53,299,666 59,489,917 61,518,443 60,553,128
TRANSFERS OUT
RDA Sales Tax Pledge 1,065,000 1,065,000 1,065,000 1,065,000 - - Capital Improvement Program (CIP) 5,015,613 8,221,473 5,000,000 3,000,000 3,000,000 4,500,000 TOTAL TRANSFERS OUT 6,080,613 9,286,473 6,065,000 4,065,000 3,000,000 4,500,000 Salaries & Benefits 18,724,714 20,312,841 22,380,063 25,165,069 26,532,951 26,070,020 Maintenance & Operations 27,171,525 28,762,055 30,919,603 34,324,848 34,985,492 34,483,108 Transfers 6,080,613 9,286,473 6,065,000 4,065,000 3,000,000 4,500,000 TOTAL GENERAL FUND EXPENDITURES 51,976,852 58,361,369 59,364,666 63,554,917 64,518,443 65,053,128 GENERAL FUND OPERATING REVENUE 56,874,931 59,674,323 61,336,980 61,737,080 62,658,811 63,209,167 NON-OPERATING TRANSFERS IN 1,847,348 1,719,327 6,268,624 1,817,837 1,859,632 1,843,961 TOTAL GENERAL FUND REVENUE 58,722,279 61,393,650 67,605,604 63,554,917 64,518,443 65,053,128 OPERATING SURPLUS / (DEFICIT) 10,978,693 10,599,427 8,037,314 2,247,163 1,140,368 2,656,039 Vacancy Savings 279,000 200,000 400,000 400,000 400,000 400,000 TOTAL SURPLUS / (DEFICIT) 6,745,427 3,032,281 8,240,939 - - - Fiscal Years 2022-23 through 2026-27
Historical Actuals and Proposed Budget
General Fund Expenditures by Department
City of Pico Rivera
Out/In Fund # Transfer Description Transfer Out Transfer In OUT 201 GAS TAX FUND 1,768,961
IN 100 GENERAL FUND 1,768,961
OUT 100 GENERAL FUND 4,500,000
IN 400 CAPITAL IMPROVEMENT FUND 4,500,000
OUT 208 MEASURE M 833,919
IN 305 2018 SERIES A CERTIFICATE OF PARTICIPATION 833,919 OUT 690 REACH 75,000
IN 100 GENERAL FUND 75,000
Transfer Out Transfer In
General Fund TOTAL 4,500,000 1,843,961
Other Funds TOTAL 2,677,880 5,333,919
GRAND TOTAL TRANSFERS IN/OUT 7,177,880 7,177,880
City of Pico Rivera
Summary of Transfers In/Out
Fiscal Year 2026-27 Proposed Budget
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
City Manager / City Council
City Manager 1.00 1.00 1.00 0.00 1.00
Assistant City Manager 1.00 1.00 1.00 0.00 1.00
Director 2.00 2.00 2.00 0.00 2.00
Senior Analyst 1.00 1.00 1.00 0.00 1.00
Sr. Executive Assistant 1.00 1.00 1.00 0.00 1.00
Executive Assistant 1.00 1.00 1.00 0.00 1.00
I.T. Technician 1.00 1.00 1.00 0.00 1.00
Senior I.T. Manager 1.00 1.00 1.00 0.00 1.00
Coordinator 1.00 1.00 1.00 0.00 1.00
Sustainability Technician 1.00 1.00 1.00 0.00 1.00
11.00 11.00 11.00 0.00 11.00
City Clerk
City Clerk 1.00 1.00 1.00 0.00 1.00
Deputy City Clerk 1.00 1.00 0.00 1.00 1.00
Junior Deputy City Clerk 1.00 1.00 1.00 0.00 1.00
3.00 3.00 2.00 1.00 3.00
Human Resources
Director of Human Resources 1.00 1.00 0.00 0.00 0.00
Senior Manager 0.00 0.00 0.00 1.00 1.00
Human Resources Senior Analyst 1.00 1.00 1.00 0.00 1.00 Senior Human Resources Technician 1.00 1.00 1.00 0.00 1.00 Human Resources Coordinator 1.00 1.00 1.00 0.00 1.00
4.00 4.00 3.00 1.00 4.00
Administrative Services
Director of Administrative Services 1.00 1.00 1.00 0.00 1.00 Deputy Director of Administrative Services 1.00 1.00 1.00 0.00 1.00 Executive Assistant 1.00 1.00 1.00 0.00 1.00
Senior Manager - Accounting 1.00 1.00 1.00 0.00 1.00
Senior Manager - Budget 1.00 1.00 1.00 0.00 1.00
Accountant III 1.00 1.00 0.00 1.00 1.00
Accountant I 1.00 1.00 1.00 0.00 1.00
Finance Technician 3.00 3.00 3.00 0.00 3.00
Account Clerk III 2.00 2.00 3.00 1.00 4.00
Account Clerk II 2.00 2.00 0.00 0.00 0.00
Supervisor 1.00 1.00 1.00 0.00 1.00
Budget and Financial Analyst 1.00 1.00 1.00 0.00 1.00
16.00 16.00 14.00 2.00 16.00
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2026-27 (Proposed)
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2026-27 (Proposed)
Community and Economic Development
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
2.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
2.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
2.00 1.00 0.00 0.00 0.00
0.00 0.00 0.00 1.00 1.00
0.00 1.00 1.00 0.00 1.00
4.00 4.00 4.00 0.00 4.00
1.00 1.00 1.00 0.00 1.00
4.00 4.00 4.00 0.00 4.00
1.00 1.00 1.00 0.00 1.00
2.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
Director of Community and Economic Development
Deputy Director
Executive Assistant
Secretary
Administrative Clerk
Senior Planner
Planner
Assistant Planner
Senior Analyst
Analyst (Economic Development)
Technician (Economic Development)
Senior Manager (Economic Development)
Neighborhood Improvement Officer
Coordinator (Parking Enforcement)
Parking Enforcement Officer
Coordinator (Housing)
Housing Program Specialist
Building Official
Senior Inspector
Technician (Building)
Building Inspector
Counter Service Representative 1.00 1.00 1.00 0.00 1.00
30.00 30.00 29.00 1.00 30.00
Parks and Recreation
Director of Parks and Recreation 1.00 1.00 1.00 0.00 1.00 Manager 2.00 2.00 1.00 1.00 2.00
Supervisor 6.00 6.00 6.00 0.00 6.00
Senior Analyst 1.00 1.00 1.00 0.00 1.00
Analyst 1.00 1.00 1.00 0.00 1.00
Caseworker 1.00 1.00 1.00 0.00 1.00
Coordinator 9.00 9.00 8.00 1.00 9.00
Executive Assistant 1.00 1.00 1.00 0.00 1.00
Administrative Clerk 3.00 3.00 3.00 0.00 3.00
Senior Technician 1.00 1.00 1.00 0.00 1.00
Technician 1.00 1.00 1.00 0.00 1.00
Digital and Media Assistant 1.00 1.00 1.00 0.00 1.00
28.00 28.00 26.00 2.00 28.00
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2026-27 (Proposed)
Public Works
Director of Public Works 1.00 1.00 1.00 0.00 1.00
Deputy Director 1.00 1.00 1.00 0.00 1.00
Assistant City Engineer 1.00 1.00 0.00 0.00 0.00
Assistant Engineer 0.00 0.00 0.00 1.00 1.00
Associate Engineer 2.00 2.00 2.00 0.00 2.00
Senior Engineer 1.00 1.00 1.00 0.00 1.00
Public Works Inspector 1.00 1.00 1.00 0.00 1.00
Utilities Superintendent 1.00 1.00 1.00 0.00 1.00
Supervisor 3.00 3.00 2.00 1.00 3.00
Public Works Superintendent 1.00 1.00 1.00 0.00 1.00
Water Systems Operator I 4.00 4.00 4.00 0.00 4.00
Water Systems Operator II 4.00 4.00 3.00 1.00 4.00
Water Systems Operator III 1.00 1.00 0.00 1.00 1.00
Water Treatment Operator I 1.00 1.00 1.00 0.00 1.00
Water Treatment Operator II 2.00 2.00 2.00 0.00 2.00
Water Treatment Operator III 1.00 1.00 1.00 0.00 1.00
Customer Service Representative 1.00 1.00 0.00 1.00 1.00 Water Distribution Supervisor 1.00 1.00 1.00 0.00 1.00
Senior Water Treatment Supervisor 1.00 1.00 1.00 0.00 1.00 Facilities Maintenance Worker I 3.00 3.00 3.00 0.00 3.00 Facilities Maintenance Worker II 2.00 2.00 2.00 0.00 2.00 Facilities Maintenance Worker III 3.00 3.00 3.00 0.00 3.00 Maintenance Crew Leader 6.00 6.00 6.00 0.00 6.00
Maintenance Worker I 5.00 5.00 5.00 4.00 9.00
Maintenance Worker II 12.00 12.00 9.00 1.00 10.00
Principal Analyst 1.00 1.00 1.00 0.00 1.00
Senior Analyst 1.00 1.00 1.00 0.00 1.00
Technician (Engineering) 1.00 1.00 1.00 0.00 1.00
Counter Service Representative 1.00 1.00 0.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 0.00 1.00
Secretary 2.00 2.00 2.00 0.00 2.00
Equipment Mechanic II 1.00 1.00 1.00 0.00 1.00
Equipment Mechanic I 1.00 1.00 1.00 0.00 1.00
Custodian 2.00 2.00 2.00 0.00 2.00
70.00 70.00 61.00 11.00 72.00
TOTALS 162.00 162.00 146.00 18.00 164.00
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Proposed Positions, by Classification and Department
Authorized, Filled and Vacant
Fiscal Year 2026-27 (Proposed)
Department
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Administration 14.00 14.00 13.00 1.00 14.00
Administrative Services 16.00 16.00 14.00 2.00 16.00
Human Resources 4.00 4.00 3.00 1.00 4.00
Community and Economic Development 30.00 30.00 29.00 1.00 30.00 Parks and Recreation 28.00 28.00 26.00 2.00 28.00
Public Works 70.00 70.00 61.00 11.00 72.00
TOTAL 162.00 162.00 146.00 18.00 164.00
FY 26-27 Proposed Reclassifications
Administration
Human Resources Director (Reclass to Senior Manager) 1.00 Total Administration 1.00
Community & Economic Development
Analyst (Reclass to Technician) 1.00
Total Community & Economic Development 1.00
Public Works
Assistant City Engineer (Reclass to Assistant Engineer) 1.00 Total Public Works 1.00
TOTALS 3.00
FY 26-27 Proposed Reclassifications
Administration 1.00
Community & Economic Development 1.00
Public Works 1.00
TOTAL 3.00
The Proposed FY 2026-27 budget includes 3 positions for reclassification.
Proposed Reclassification Positions, by Classification and Department Proposed Position Reclassifications
Fiscal Year 2026-27
FY 26-27 New
Public Works
Maintenance Worker I 4.00
Total Public Works 4.00
TOTALS 4.00
FY 26-27 New
Public Works 4.00
TOTAL 4.00
The Proposed FY 2026-27 budget includes 4 new positions.
Proposed New Positions, by Classification and Department Proposed Position Additions
Fiscal Year 2026-27
FY 26-27 Proposed Eliminations
Administration
Director (Human Resources) 1.00
Total Administration 1.00
Community & Economic Development
Analyst 1.00
Total Community & Economic Development 1.00
Public Works
Assistant City Engineer 1.00
Maintenance Worker II 2.00
Total Public Works 3.00
TOTALS 5.00
FY 26-27 Proposed Eliminations
Administration 1.00
Community & Economic Development 1.00
Public Works 3.00
TOTAL 5.00
The Proposed FY 2025-27 budget includes 5 positions for elimination.
Proposed Eliminations Positions, by Classification and Department Proposed Position Eliminations
Fiscal Year 2026-27
Fiscal Year 2026-27 Proposed Budget
ADMINISTRATION
Office of
Innovation & Communications
Director
Senior Analyst
City Clerk
Deputy City Clerk
Junior Deputy
City Clerk
Sheriff Captain Director of
Public Works
Director of
Parks and Recreation
Office of Sustainability
Director
Coordinator (PRIME)
Sustainability Technician
Sr. Executive
Assistant
Executive Assistant
Director of
Administrative
Services
Director of
Community and Economic
Development
City Attorney
Residents of the City of Pico Rivera
City Council
City Manager
Assistant City
Manager
Information Technology
Senior I.T. Manager
I.T. Technician
Human Resources
Senior Manager
Technician
Coordinator
ADMINISTRATION Fiscal Year 2026-27 Proposed Budget
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
City Manager / City Council
City Manager 1.00 1.00 1.00 0.00 1.00
Assistant City Manager 1.00 1.00 1.00 0.00 1.00
Director 2.00 2.00 2.00 0.00 2.00
Senior Analyst 1.00 1.00 1.00 0.00 1.00
Sr. Executive Assistant 1.00 1.00 1.00 0.00 1.00
Executive Assistant 1.00 1.00 1.00 0.00 1.00
I.T. Technician 1.00 1.00 1.00 0.00 1.00
Senior I.T. Manager 1.00 1.00 1.00 0.00 1.00
Coordinator 1.00 1.00 1.00 0.00 1.00
Sustainability Technician 1.00 1.00 1.00 0.00 1.00
11.00 11.00 11.00 0.00 11.00
City Clerk
City Clerk 1.00 1.00 1.00 0.00 1.00
Deputy City Clerk 1.00 1.00 0.00 1.00 1.00
Junior Deputy City Clerk 1.00 1.00 1.00 0.00 1.00
3.00 3.00 2.00 1.00 3.00
Human Resources
Director of Human Resources 1.00 1.00 0.00 0.00 0.00
Senior Manager 0.00 0.00 0.00 1.00 1.00
Human Resources Senior Analyst 1.00 1.00 1.00 0.00 1.00 Senior Human Resources Technician 1.00 1.00 1.00 0.00 1.00 Human Resources Coordinator 1.00 1.00 1.00 0.00 1.00
4.00 4.00 3.00 1.00 4.00
Fiscal Year 2026-27(Proposed)
Authorized, Filled and Vacant
Proposed Positions, by Classification and Department
ADMINISTRATION - General Fund Fiscal Year 2026-27 Proposed Budget $10,000
$210,000
$410,000
$610,000
$810,000
$1,010,000
$1,210,000
$1,410,000
$1,610,000
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
$372,072 $23,000
$807,420
$1,246,532
$618,040
$137,726
$724,140
$1,141,519
$16,940,350
Fiscal Year 2026-27 Proposed Budget
CITY COUNCIL
ADMIN-CITY MANAGER
CITY MANAGER
INFORMATION SYSTEMS
CITY CLERK
CITY ATTORNEY
INNOVATION & COMMS.
HUMAN RESOURCES
LAW ENFORCEMENT/SHERIFF
$2,610,056
$2,681,804 $2,766,390 $2,993,104 $2,955,260 $3,064,734
$2,610,775
$14,521,294 $15,160,987 $16,284,204
$18,355,285 $19,747,444 $19,296,942 $19,400,024
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END…
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
SALARY & BENEFITS
MAINT & OPERATIONS
ADMINISTRATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
CITY COUNCIL
10 1000 51100 SALARIES 51,605 49,329 79,210 101,123 101,123 101,123 104,155 10 1000 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,224 7,478 12,360 24,043 16,044 24,555 26,080 10 1000 51501 PUBLIC AGENCY RETIREMENT 3,730 3,591 3,591 6,795 6,795 6,795 3,594 10 1000 51600 WORKER'S COMPENSATION 404 502 1,004 1,269 1,269 1,405 1,510 10 1000 51900 GROUP HEALTH & LIFE INSURANCE 53,616 44,911 37,631 44,514 44,514 49,188 49,971 10 1000 51901 CASH BACK INCENTIVE PAY 24,011 15,295 26,336 25,343 25,343 25,343 27,877 10 1000 51903 AUTO ALLOWANCE 15,125 15,625 15,000 15,000 15,000 16,575 15,000 10 1000 51904 TECHNOLOGY STIPEND 2,950 2,500 2,400 2,400 2,400 2,652 2,400 10 1000 51907 OPEB COST ALLOCATION 2,063 1,888 4,878 4,028 4,028 3,215 3,885 10 1000 51930 MEDICARE/EMPLOYER PORTION 1,390 1,181 1,776 1,466 2,098 1,466 1,510 Salary and Benefits Subtotal 163,119 142,299 184,187 225,981 218,614 232,317 235,982 10 1000 52200 DEPARTMENTAL SUPPLIES 166 999 624 1,103 1,103 1,103 1,103 10 1000 52205 OFFICE SUPPLIES 446 1,213 770 700 700 700 700 10 1000 52300 ADVERTISING AND PUBLICATION 53 - - 100 275 100 275 10 1000 52600 MEMBERSHIP AND DUES 5,519 8,623 10,846 4,500 4,500 4,500 4,500 10 1000 52700 BOOKS AND PERIODICALS - - - 600 600 600 600 10 1000 53610 COST REIMBURSEMENT - - - 150 150 150 150
10 1000 54100 SPECIAL DEPARTMENTAL EXPENSES 6,484 3,671 1,113 6,500 6,325 6,500 6,500 10 1000 54400 PROFESSIONAL SERVICES 9,104 - - 13,500 2,500 13,500 13,500 10 1000 54500 CONTRACTED SERVICES - 1,270 - - - - -
10 1000 54800 CONVENTION & MTG EXPENSES 42,323 64,494 45,136 100,000 69,642 100,000 65,000 10 1000 56910 LEGAL SERVICES 43,415 33,773 27,886 39,900 32,096 39,900 39,900 10 1000 57900 REPLACEMENT ACCOUNT - 1,521 1,521 16,354 16,354 5,536 3,862 Maintenance and Operations Subtotal 107,510 115,563 87,896 183,407 134,245 172,589 136,090 CITY COUNCIL 270,629 257,862 272,082 409,388 352,859 404,906 372,072
ADMINISTRATION
11 1100 52200 DEPARTMENTAL SUPPLIES - 96 - - - - -
11 1100 52205 OFFICE SUPPLIES - 92 43 - 82 - -
11 1100 52600 MEMBERSHIP AND DUES - 50 - - - - -
11 1100 54800 CONVENTION & MTG EXPENSES - 188 - - - - 23,000 Maintenance and Operations Subtotal - 426 43 - 82 - 23,000 ADMINISTRATION - CITY MANAGER - 426 43 - 82 - 23,000
CITY MANAGER
11 1110 51100 SALARIES 735,250 771,031 706,542 432,338 432,338 441,672 450,587 11 1110 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 64,515 53,026 45,789 30,850 30,850 32,393 32,393 11 1110 51200 HOURLY SALARIES - - - - 11,890 - -
11 1110 51300 OVERTIME - 133 26 - 128 - -
11 1110 51500 PUBLIC EMPLOYEE'S RETIREMENT 163,151 163,928 152,194 99,146 99,146 103,525 104,961 11 1110 51501 PUBLIC AGENCY RETIREMENT - - - - 446 - -
11 1110 51504 DEFERRED COMPENSATION 5,011 20,192 14,113 15,408 15,408 15,931 16,018 11 1110 51600 WORKER'S COMPENSATION 5,756 7,840 8,944 5,425 5,425 6,137 6,529 11 1110 51700 DISABILITY INSURANCE 5,707 6,693 6,437 4,017 4,017 4,218 2,994 11 1110 51900 GROUP HEALTH & LIFE INSURANCE 51,356 70,607 66,151 45,618 30,825 50,408 42,246 11 1110 51901 CASH BACK INCENTIVE PAY 25,067 22,531 19,104 10,137 10,137 10,137 11,151 11 1110 51903 AUTO ALLOWANCE 11,038 12,650 10,155 5,760 5,760 6,365 5,760 11 1110 51904 TECHNOLOGY STIPEND 3,686 3,750 3,075 1,440 1,440 1,591 1,440 11 1110 51905 BILINGUAL PAY 913 625 600 600 600 663 600 11 1110 51906 POST EMPLOYMENT HEALTH PLAN 2,576 2,694 2,264 2,323 2,323 2,567 2,569 11 1110 51907 OPEB COST ALLOCATION 27,292 24,974 34,118 17,221 17,221 14,042 16,803 11 1110 51930 MEDICARE/EMPLOYER PORTION 12,778 12,507 11,359 6,269 6,269 6,404 6,529 11 1110 51961 VACANCY SAVINGS OFFSET 20,960 - - - - - - Salary and Benefits Subtotal 1,135,057 1,173,179 1,080,871 676,552 674,223 696,053 700,580 11 1110 52200 DEPARTMENTAL SUPPLIES 1,068 103 125 1,500 1,000 1,500 1,500 11 1110 52205 OFFICE SUPPLIES 1,170 1,643 1,091 500 1,000 500 500 11 1110 52300 ADVERTISING AND PUBLICATIONS - - - 300 300 300 300 11 1110 52600 MEMBERSHIP AND DUES 884 2,149 744 4,500 3,300 4,500 4,500 11 1110 52800 SOFTWARE 9,625 - - - - - -
11 1110 54100 SPECIAL DEPARTMENTAL EXPENSES 3,053 8,186 793 2,500 3,700 2,500 2,500 11 1110 54400 PROFESSIONAL SERVICES 28,574 32,850 112,130 - 11,000 - - 11 1110 54500 CONTRACTED SERVICES 311,798 309,515 116,715 - 145,000 - - 11 1110 54800 CONVENTION & MTG EXPENSES 9,358 24,166 22,552 10,000 25,000 10,000 22,000 11 1110 56910 LEGAL SERVICES 25,563 19,696 21,186 67,022 112,074 67,022 70,000 11 1110 57900 REPLACEMENT ACCOUNT - 7,275 7,275 10,454 10,454 5,099 5,540 Maintenance and Operations Subtotal 391,093 405,584 282,612 96,776 312,828 91,421 106,840 CITY MANAGER 1,526,149 1,578,764 1,363,483 773,328 987,051 787,474 807,420 Account Information
Fiscal Year 2026-27 Proposed Budget
ADMINISTRATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
SUSTAINABILITY
11 1111 54500 CONTRACTED SERVICES - 138,117 39,484 - 12,400 - - Maintenance and Operations Subtotal - 138,117 39,484 - 12,400 - - SUSTAINABILITY - 138,117 39,484 - 12,400 - -
* Moved from Administrative Services in FY 2025-26
INFORMATION SYSTEMS
11 6040 51100 SALARIES 96,698 102,240 154,014 250,344 250,344 265,652 180,522 11 6040 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 8,654 1,135 16,758 6,767 10,967 7,105 7,105 11 6040 51200 HOURLY SALARIES - - - 36,400 3,440 38,220 26,754 11 6040 51300 OVERTIME 90 69 720 - 3,063 - -
11 6040 51500 PUBLIC EMPLOYEE'S RETIREMENT 23,071 22,850 34,834 57,410 57,410 62,267 41,916 11 6040 51501 PUBLIC AGENCY RETIREMENT - - - 1,365 1,365 1,433 1,003 11 6040 51504 DEFERRED COMPENSATION 886 960 1,428 2,503 2,503 2,657 1,799 11 6040 51600 WORKER'S COMPENSATION 757 1,040 1,949 3,140 3,140 3,691 2,607 11 6040 51700 DISABILITY INSURANCE 924 923 972 2,480 2,480 2,604 1,496 11 6040 51900 GROUP HEALTH & LIFE INSURANCE 23,175 26,478 42,529 65,241 60,643 72,091 50,448 11 6040 51907 OPEB COST ALLOCATION 8,211 7,513 11,479 9,971 9,971 8,446 6,710 11 6040 51930 MEDICARE/EMPLOYER PORTION 1,633 1,500 2,470 3,630 3,630 3,852 2,607 11 6040 51961 VACANCY SAVINGS OFFSET - 27,372 - - - - - Salary and Benefits Subtotal 164,097 192,082 267,152 439,251 408,956 468,018 322,967 11 6040 52200 DEPARTMENTAL SUPPLIES - 1,785 15,117 2,000 12,000 3,000 12,000 11 6040 52205 OFFICE SUPPLIES - 89 - - - - -
11 6040 52600 MEMBERSHIP AND DUES - - 65 - - - -
11 6040 52800 SOFTWARE 61,010 2,049 2,028 - - - -
11 6040 52805 SOFTWARE LICENSING 311,318 485,946 533,379 678,056 668,056 761,257 701,456 11 6040 53300 EQUIPMENT MAINTENANCE 555 - - - - - -
11 6040 53500 SMALL TOOLS & EQUIPMENT 7,262 2,031 5,050 - - - - 11 6040 54100 SPECIAL DEPARTMENTAL EXPENSES - - 1,772 - - - - 11 6040 54300 TELEPHONE - 3,165 7,166 4,725 4,725 4,961 4,961 11 6040 54400 PROFESSIONAL SERVICES 325 2,544 1,080 50,000 50,000 - 48,000 11 6040 54500 CONTRACTED SERVICES 174,146 181,195 178,457 125,000 125,000 125,000 128,000 11 6040 54900 PROFESSIONAL DEVELOPMENT 1,560 1,193 3,394 10,000 10,000 12,500 12,500 11 6040 57300 FURNITURE & EQUIPMENT 196,021 257 6,824 - - - - 11 6040 57900 REPLACEMENT ACCOUNT - 2,930 2,936 30,944 36,654 11,347 16,648 Maintenance and Operations Subtotal 752,197 683,183 757,268 900,725 906,435 918,065 923,565 INFORMATION SYSTEMS 916,294 875,265 1,024,421 1,339,976 1,315,391 1,386,083 1,246,532
CITY CLERK
12 1200 51100 SALARIES 271,259 193,733 201,536 207,212 207,212 224,100 181,319 12 1200 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 64,165 6,787 7,810 5,172 10,900 5,431 5,431 12 1200 51200 HOURLY SALARIES - - - 25,668 6,672 27,760 22,195 12 1200 51300 OVERTIME 3,241 880 - - - - -
12 1200 51500 PUBLIC EMPLOYEE'S RETIREMENT 69,792 42,012 45,677 47,519 47,519 52,528 42,168 12 1200 51501 PUBLIC AGENCY RETIREMENT - - - 963 963 1,041 832 12 1200 51504 DEFERRED COMPENSATION 1,992 2,187 2,091 2,503 2,503 2,241 1,809 12 1200 51600 WORKER'S COMPENSATION 2,124 1,970 2,552 2,600 2,600 3,113 2,623 12 1200 51700 DISABILITY INSURANCE 2,490 1,706 1,909 1,906 1,906 2,002 1,496 12 1200 51900 GROUP HEALTH & LIFE INSURANCE 52,350 42,742 45,227 46,751 46,751 51,659 44,195 12 1200 51903 AUTO ALLOWANCE 3,060 3,780 4,320 4,080 4,080 4,080 3,360 12 1200 51904 TECHNOLOGY STIPEND 1,148 - - - - - -
12 1200 51905 BILINGUAL PAY 913 115 - - - - -
12 1200 51906 POST EMPLOYMENT HEALTH PLAN 986 - - - - - 1,143 12 1200 51907 OPEB COST ALLOCATION 11,183 10,233 9,481 8,253 8,253 7,125 6,750 12 1200 51930 MEDICARE/EMPLOYER PORTION 5,223 2,980 3,094 3,005 3,005 3,249 2,623 12 1200 51961 VACANCY SAVINGS OFFSET - 34,799 - - - - - Salary and Benefits Subtotal 489,926 343,924 323,698 355,632 342,364 384,329 315,944 ADMINISTRATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
12 1200 52200 DEPARTMENTAL SUPPLIES 2,796 6,401 3,744 3,000 3,000 3,000 3,000 12 1200 52205 OFFICE SUPPLIES - 25 44 - - - -
12 1200 52300 ADVERTISING AND PUBLICATION 63,424 42,824 42,465 30,000 30,000 30,000 30,000 12 1200 52500 ELECTION EXPENSE 117,591 - 118,162 - - 150,000 150,000 12 1200 52600 MEMBERSHIP AND DUES 850 1,100 1,120 1,055 1,055 1,055 1,055 12 1200 52700 BOOKS AND PERIODICALS 377 487 760 900 760 900 900 12 1200 53200 MILEAGE REIMBURSEMENT 267 310 - 300 373 300 450 12 1200 53300 EQUIPMENT MAINTENANCE 107 109 - 250 257 250 275 12 1200 54100 SPECIAL DEPARTMENTAL EX - - 72 - - - -
12 1200 54400 PROFESSIONAL SERVICES 10,306 4,774 8,093 8,500 9,500 8,500 9,500 12 1200 54500 CONTRACTED SERVICES 11,574 27,790 69,996 70,000 70,000 70,000 70,000 12 1200 54800 CONVENTION & MTG EXPENSES 20 5,351 1,894 4,640 3,700 4,640 4,640 12 1200 54900 PROFESSIONAL DEVELOPMENT 4,191 2,412 1,500 2,650 1,000 2,650 2,650 12 1200 56910 LEGAL SERVICES 70,765 19,129 6,440 30,000 30,000 30,000 28,825 12 1200 57900 REPLACEMENT ACCOUNT - 1,103 1,103 2,222 2,222 801 801 Maintenance and Operations Subtotal 282,269 111,816 255,391 153,517 151,867 302,096 302,096 CITY CLERK 772,194 455,740 579,089 509,149 494,231 686,425 618,040
SISTER CITY
13 1300 54100 SPECIAL DEPARTMENTAL EXPENSES - 2,119 - - - - - Maintenance and Operations Subtotal - 2,119 - - - - -
SISTER CITY - 2,119 - - - - -
CITY ATTORNEY
14 1400 54500 CONTRACTED SERVICES 1 - - 131,828 97,571 137,726 137,726 CITY ATTORNEY 1 - - 131,828 97,571 137,726 137,726
LAW ENFORCEMENT - SHERIFF
15 1500 53800 C.O.P.S. PGRM COSTS 165,271 186,159 194,663 - - - - 15 1500 54100 SPECIAL DEPARTMENTAL EXPENSES - 47,193 - - - - - 15 1500 54500 CONTRACTED SERVICES 12,486,373 13,132,943 14,312,574 16,159,285 17,545,320 16,939,962 16,940,350 15 1500 56910 LEGAL SERVICES - 25 - - - - -
Maintenance and Operations Subtotal 12,651,645 13,366,319 14,507,238 16,159,285 17,545,320 16,939,962 16,940,350 LAW ENFORCEMENT/SHERIFF 12,651,645 13,366,319 14,507,238 16,159,285 17,545,320 16,939,962 16,940,350 *New Division FY 2025-26. Used to be Part of the City Manager Division.
INNOVATION & COMMUNICATIONS*
17 1700 51100 SALARIES - - - 242,393 242,393 196,609 255,132 17 1700 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT - - - - 11,571 - - 17 1700 51500 PUBLIC EMPLOYEE'S RETIREMENT - - - 55,587 55,587 46,084 59,471 17 1700 51504 DEFERRED COMPENSATION - - - 2,072 2,072 1,966 2,552 17 1700 51600 WORKER'S COMPENSATION - - - 3,042 3,042 2,731 3,700 17 1700 51700 DISABILITY INSURANCE - - - 2,410 2,410 2,531 1,498 17 1700 51900 GROUP HEALTH & LIFE INSURANCE - - - 26,652 37,629 29,451 50,858 17 1700 51901 CASH BACK INCENTIVE - - - 8,594 8,594 8,594 8,594 17 1700 51903 AUTO ALLOWANCE - - - 2,880 2,880 3,182 2,880 17 1700 51904 TECHNOLOGY STIPEND - - - 1,080 1,080 1,193 1,080 17 1700 51906 POST EMPLOYMENT HEALTH PLAN - - - 1,448 1,448 1,601 1,405 17 1700 51907 OPEB COST ALLOCATION - - - 9,656 9,656 6,251 9,520 17 1700 51930 MEDICARE/EMPLOYER PORTION - - - 3,515 3,515 2,851 3,700 Salary and Benefits Subtotal - - - 359,329 381,877 303,044 400,390 17 1700 54400 PROFESSIONAL SERVICES - - - 195,000 115,000 195,000 195,000 17 1700 54500 CONTRACTED SERVICES - - - 128,750 52,599 128,750 128,750 Maintenance and Operations Subtotal - - - 323,750 167,599 323,750 323,750 INNOVATION & COMMUNICATIONS - - - 683,079 549,476 626,794 724,140 ADMINISTRATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
HUMAN RESOURCES - ADMINISTRATION
60 6000 51100 SALARIES 421,030 531,756 459,881 481,885 461,430 502,767 294,085 60 6000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 23,888 23,139 39,271 20,805 50,132 21,845 21,845 60 6000 51200 HOURLY SALARIES 21,678 30,492 23,516 31,443 18,000 33,015 23,111 60 6000 51500 PUBLIC EMPLOYEE'S RETIREMENT 93,788 117,515 102,629 110,508 103,857 117,846 68,223 60 6000 51501 PUBLIC AGENCY RETIREMENT 847 1,143 882 1,179 1,179 1,238 867 60 6000 51504 DEFERRED COMPENSATION 2,642 3,291 2,659 4,819 4,819 5,028 2,928 60 6000 51600 WORKER'S COMPENSATION 3,466 5,407 5,821 6,046 6,046 6,983 4,244 60 6000 51700 DISABILITY INSURANCE 2,636 4,666 4,442 4,776 4,776 5,015 2,352 60 6000 51900 GROUP HEALTH & LIFE INSURANCE 47,218 77,813 68,780 76,917 76,917 84,993 55,472 60 6000 51901 CASH BACK INCENTIVE PAY 8,953 - - - - - - 60 6000 51903 AUTO ALLOWANCE 2,600 5,000 4,320 4,320 4,320 4,774 4,320 60 6000 51904 TECHNOLOGY STIPEND 975 1,875 1,620 1,620 1,620 1,790 1,620 60 6000 51905 BILINGUAL PAY 1,825 1,250 1,200 1,200 1,200 1,326 840 60 6000 51906 POST EMPLOYMENT HEALTH PLAN 1,032 1,931 1,863 2,050 2,050 2,265 2,086 60 6000 51907 OPEB COST ALLOCATION 17,950 16,425 21,809 19,194 19,194 15,985 10,921 60 6000 51930 MEDICARE/EMPLOYER PORTION 7,328 8,612 7,661 6,987 6,987 7,290 4,244 Salary and Benefits Subtotal 657,857 830,316 746,352 773,749 762,527 812,160 497,158 60 6000 52100 POSTAGE 52 41 35 100 100 100 100
60 6000 52200 DEPARTMENTAL SUPPLIES 1,399 2,513 1,267 2,000 2,000 2,000 2,000 60 6000 52205 OFFICE SUPPLIES 320 701 400 500 500 500 500 60 6000 52300 ADVERTISING AND PUBLICA - 650 - - - - -
60 6000 52600 MEMBERSHIP AND DUES 2,884 1,064 5,099 6,925 6,925 6,925 6,769 60 6000 52700 BOOKS AND PERIODICALS - - - 250 250 250 250 60 6000 53200 MILEAGE REIMBURSEMENT 4 47 65 200 200 200 200 60 6000 54100 SPECIAL DEPARTMENTAL EXPENSES - - - - - - - 60 6000 54400 PROFESSIONAL SERVICES 34,810 14,581 232 15,000 224 15,000 15,000 60 6000 54500 CONTRACTED SERVICES 42,658 41,610 55,342 61,965 61,965 61,965 58,750 60 6000 54800 CONVENTION & MTG EXPENSE 3,878 6,006 7,977 11,000 6,064 11,000 10,000 60 6000 54810 EMPLOYEE APPRECIATION 2,692 25,429 13,429 24,500 24,500 24,500 24,500 60 6000 54900 PROFESSIONAL DEVELOPMENT 2,469 395 219 3,600 3,600 3,600 3,600 60 6000 56910 LEGAL SERVICE 55,490 62,905 78,987 42,040 56,816 52,040 67,040 60 6000 57900 REPLACEMENT ACCOUNT - 4,180 4,180 9,325 9,325 801 846 Maintenance and Operations Subtotal 146,655 160,122 167,232 177,405 172,469 178,881 189,555 HUMAN RESOURCE ADMINISTRATION 804,511 990,438 913,583 951,154 934,996 991,041 686,713
RISK MANAGEMENT
60 6005 51100 SALARIES - - 103,470 106,852 106,852 110,057 88,703 60 6005 51120 VACATION/SICK LEAVE ACC - - 5,257 3,000 7,089 3,150 3,150 60 6005 51200 HOURLY SALARIES - - 5,320 - - - -
60 6005 51500 PUBLIC EMPLOYEE'S RETIREMENT - - 23,268 24,504 24,504 25,797 20,676 60 6005 51501 PUBLIC AGENCY RETIREMEN - - 199 - - - -
60 6005 51504 DEFERRED COMPENSATION - - 780 1,069 1,069 1,101 887 60 6005 51600 WORKER'S COMPENSATION - - 1,310 1,340 1,340 1,529 1,286 60 6005 51700 DISABILITY INSURANCE - - 1,004 1,079 1,079 1,133 640 60 6005 51900 GROUP HEALTH & LIFE INSURANCE - 3 16,074 18,073 18,073 19,970 16,924 60 6005 51903 AUTO ALLOWANCE - - 480 480 480 530 480
60 6005 51906 POST EMPLOYMENT HEALTH PLAN - - 207 228 228 252 232 60 6005 51907 OPEB COST ALLOCATION - - 4,926 4,256 4,256 3,499 3,310 60 6005 51904 TECHNOLOGY STIPEND - - 180 180 180 199 180 60 6005 51930 MEDICARE/EMPLOYER PORTION - - 1,657 1,549 1,549 1,596 1,286 Salary and Benefits Subtotal - 3 164,131 162,610 166,699 168,813 137,754 60 6005 52700 BOOKS AND PERIODICALS 321 609 689 700 700 700 700 60 6005 54400 PROFESSIONAL SERVICES 16,098 12,678 14,448 25,000 22,788 25,000 33,800 60 6005 54500 CONTRACTED SERVICES 111,971 126,840 130,890 135,050 139,466 138,910 138,910 60 6005 54900 PROFESSIONAL DEVELOPMENT - 298 - 2,000 2,000 2,000 2,000 60 6005 54935 FIRST AID TREATMENT - 225 450 5,000 5,000 5,000 5,000 60 6005 54940 ORGANIZATIONAL LEARNING 1,440 305 3,225 3,350 3,350 3,350 3,350 Maintenance and Operations Subtotal 129,830 140,956 149,702 171,100 173,304 174,960 183,760 RISK MANAGEMENT 129,830 140,959 313,833 333,710 340,003 343,773 321,514 ADMINISTRATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
RECRUITMENT
60 6010 52100 POSTAGE 107 27 88 200 200 200 200
60 6010 52200 DEPARTMENTAL SUPPLIES 1,576 1,933 2,285 1,600 5,400 1,600 5,400 60 6010 52205 OFFICE SUPPLIES 71 55 54 100 100 100 100
60 6010 52300 ADVERTISING AND PUBLICATION 1,675 1,223 275 1,600 4,300 1,600 5,600 60 6010 54400 PROFESSIONAL SERVICES 13,316 14,403 9,208 15,492 16,323 15,492 15,492 60 6010 54500 CONTRACTED SERVICES 41,136 10,332 11,637 15,000 15,000 15,000 15,000 Maintenance and Operations Subtotal 57,880 27,972 23,548 33,992 41,323 33,992 41,792 RECRUITMENT 57,880 27,972 23,548 33,992 41,323 33,992 41,792
TRAINING
60 6020 54940 ORGANIZATIONAL LEARNING - 6,946 90 23,500 17,000 23,500 19,500 Maintenance and Operations Subtotal - 6,946 90 23,500 17,000 23,500 19,500 TRAINING - 6,946 90 23,500 17,000 23,500 19,500
HEALTH & WELLNESS
60 6030 54420 HEALTH & WELLNESS PROGRAM - - 11,657 - 15,000 - 72,000 Maintenance and Operations Subtotal - - 11,657 - 15,000 - 72,000 HEALTH & WELLNESS - - 11,657 - 15,000 - 72,000
INFORMATION TECHNOLOGY*
60 6040 52805 SOFTWARE LICENSING - 1,863 2,045 - - - -
60 6040 57300 FURNITURE AND EQUIPMENT 2,214 - - - - - - Maintenance and Operations Subtotal 2,214 1,863 2,045 - - - - INFORMATION TECHNOLOGY 2,214 1,863 2,045 - - - -
HUMAN RESOURCES TOTAL 994,436 1,168,179 1,264,755 1,342,356 1,348,322 1,392,306 1,141,519 ADMINISTRATION TOTAL 17,131,349 17,842,791 19,050,594 21,348,389 22,702,704 22,361,676 22,010,799 Fiscal Year 2026-27 Proposed Budget
ADMINISTRATIVE SERVICES
Director
Revenue/Utility Billing
Division Accounting Division
Deputy Director
Account
Clerk III
Finance
Technician
Payroll Division
Supervisor
(Revenue)
Account Clerk
III
Purchasing
Division
Finance
Technician
Account
Clerk III
Account
Clerk III Accountant III
Senior Manager
Accountant I
Executive Assistant
Technician
(B.L.)
Analyst
Senior Budget
Manager
ADMINISTRATIVE SERVICES Fiscal Year 2026-27 Proposed Budget FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Administrative Services
Director of Administrative Services 1.00 1.00 1.00 0.00 1.00 Deputy Director of Administrative Services 1.00 1.00 1.00 0.00 1.00 Executive Assistant 1.00 1.00 1.00 0.00 1.00
Senior Manager - Accounting 1.00 1.00 1.00 0.00 1.00
Senior Manager - Budget 1.00 1.00 1.00 0.00 1.00
Accountant III 1.00 1.00 0.00 1.00 1.00
Accountant I 1.00 1.00 1.00 0.00 1.00
Finance Technician 3.00 3.00 3.00 0.00 3.00
Account Clerk III 2.00 2.00 3.00 1.00 4.00
Account Clerk II 2.00 2.00 0.00 0.00 0.00
Supervisor 1.00 1.00 1.00 0.00 1.00
Budget and Financial Analyst 1.00 1.00 1.00 0.00 1.00
16.00 16.00 14.00 2.00 16.00
Fiscal Year 2026-27(Proposed)
Authorized, Filled and Vacant
Proposed Positions, by Classification and Department
ADMINISTRATIVE SERVICES - General Fund Fiscal Year 2026-27 Proposed Budget $483,779 $918,682 $423,374
$289,741
$131,776
$52,366
$247,437
$8,124,815
Fiscal Year 2026-27 Proposed Budget
FINANCE ADMINISTRATION
ACCOUNTING
BUDGET & RESEARCH
PURCHASING
PAYROLL
UTILITY BILLING
BUSINESS LICENSE
NON-DEPARTMENTAL TOTAL
$3,358,594 $3,578,798
$4,874,475 $4,797,979 $4,800,977 $5,201,351 $5,008,185
$4,678,441 $4,651,684
$6,238,589
$5,807,158 $5,820,497
$5,894,351 $5,663,785
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
MAINT & OPERATIONS
SALARY & BENEFITS
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
ADMINISTRATIVE SERVICES - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
FINANCE - ADMINISTRATION
20 2000 51100 SALARIES 139,983 207,538 220,875 253,661 254,387 270,277 270,888 20 2000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT - 2,748 - 6,289 - 6,603 6,603 20 2000 51200 HOURLY SALARIES - - - 30,576 - 32,105 -
20 2000 51500 PUBLIC EMPLOYEE'S RETIREMENT 34,155 46,323 50,137 58,171 58,701 63,351 63,005 20 2000 51501 PUBLIC AGENCY RETIREMENT - - - 1,147 - 1,204 - 20 2000 51504 DEFERRED COMPENSATION 1,506 1,807 2,189 2,537 2,283 2,703 2,702 20 2000 51600 WORKER'S COMPENSATION 1,096 2,110 2,796 3,182 2,880 3,754 3,919 20 2000 51700 DISABILITY INSURANCE 1,294 1,864 1,977 2,561 2,385 2,782 1,923 20 2000 51900 GROUP HEALTH & LIFE INSURANCE 28,994 42,355 43,415 49,881 46,581 56,917 56,177 20 2000 51901 CASH BACK INCENTIVE PAY - 375 - - - - -
20 2000 51903 AUTO ALLOWANCE 1,200 3,250 3,000 3,600 3,725 4,243 3,840 20 2000 51904 TECHNOLOGY STIPEND 450 1,219 1,125 1,350 1,405 1,592 1,440 20 2000 51906 POST EMPLOYMENT HEALTH PLAN 443 911 1,086 1,193 1,106 1,318 1,710 20 2000 51907 OPEB COST ALLOCATION 8,653 7,917 11,630 10,103 10,103 8,593 10,086 20 2000 51930 MEDICARE/EMPLOYER PORTION 2,215 3,120 3,258 3,678 3,774 3,919 3,919 20 2000 51961 VACANCY SAVINGS OFFSET 48,922 11,931 - - - - - Salary and Benefits Subtotal 268,910 333,469 341,486 427,929 387,330 459,361 426,212 20 2000 52100 POSTAGE 724 849 842 1,200 41 1,200 1,200
20 2000 52200 DEPARTMENTAL SUPPLIES 2,025 919 1,747 3,500 2,680 3,500 2,500 20 2000 52205 OFFICE SUPPLIES 3,146 2,220 2,258 5,000 2,802 5,000 5,000 20 2000 52300 ADVERTISING AND PUBLICATIONS - - 1,436 2,880 1,305 2,880 2,880 20 2000 52400 PRINT, DUPLICATE & PHOTOCOPYING 236 58 - - - - - 20 2000 52600 MEMBERSHIP AND DUES 1,484 2,623 1,340 2,289 1,610 2,289 2,195 20 2000 53200 MILEAGE REIMBURSEMENT - - - 100 - 100 100 20 2000 54500 CONTRACTED SERVICES 28,310 10,802 13,108 4,200 13,023 4,200 4,200 20 2000 54800 CONVENTION & MTG EXPENSES 527 - - 7,850 - 7,850 7,850 20 2000 54900 PROFESSIONAL DEVELOPMENT 1,609 1,497 1,165 20,950 2,561 20,950 20,250 20 2000 56992 BANK SERVICE CHARGES 1,250 1,250 1,375 1,500 1,625 1,500 1,700 20 2000 56910 LEGAL SERVICES 9,621 13,473 6,660 18,000 4,552 18,000 8,000 20 2000 57300 FURNITURE & EQUIPMENT 318 - 179 - 184 - - 20 2000 57900 REPLACEMENT ACCOUNT - 7,172 7,172 23,712 23,712 2,404 1,692 Maintenance and Operations Subtotal 49,251 40,864 37,281 91,181 54,095 69,873 57,567 FINANCE ADMINISTRATION 318,161 374,333 378,768 519,110 441,425 529,234 483,779 Account Information
Fiscal Year 2026-27 Proposed Budget
ADMINISTRATIVE SERVICES - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
ACCOUNTING
20 2010 51100 SALARIES 487,636 328,178 373,871 501,316 442,973 556,734 488,782 20 2010 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 13,546 11,232 7,803 8,927 20,892 9,885 9,885 20 2010 51200 HOURLY SALARIES - 9,508 7,313 30,576 2,970 32,105 - 20 2010 51300 OVERTIME - 19 - - - - -
20 2010 51500 PUBLIC EMPLOYEE'S RETIREMENT 119,134 73,468 86,749 114,964 103,865 130,495 113,582 20 2010 51501 PUBLIC AGENCY RETIREMEN - 357 274 1,147 111 1,204 - 20 2010 51504 DEFERRED COMPENSATION 5,156 2,981 3,153 5,013 3,630 5,567 4,874 20 2010 51600 WORKER'S COMPENSATION 3,818 3,337 4,732 6,291 4,874 7,733 7,067 20 2010 51700 DISABILITY INSURANCE 4,718 3,024 3,190 5,112 4,345 5,783 4,544 20 2010 51900 GROUP HEALTH & LIFE INSURANCE 61,010 39,416 65,593 95,836 81,320 112,680 103,119 20 2010 51901 CASH BACK INCENTIVE PAY 22,129 21,035 13,222 11,019 10,642 11,019 9,090 20 2010 51903 AUTO ALLOWANCE 3,300 1,178 840 1,440 1,588 2,386 1,680 20 2010 51904 TECHNOLOGY STIPEND 1,080 435 315 540 604 896 630 20 2010 51905 BILINGUAL PAY 438 475 450 450 453 497 450 20 2010 51906 POST EMPLOYMENT HEALTH PLAN 1,204 137 108 119 127 396 657 20 2010 51907 OPEB COST ALLOCATION 22,676 20,750 24,038 19,968 19,968 17,701 18,182 20 2010 51930 MEDICARE/EMPLOYER PORTION 8,260 5,385 5,833 7,269 6,967 8,073 7,067 20 2010 51961 VACANCY SAVINGS OFFSET 16,307 30,881 - - - - - Salary and Benefits Subtotal 770,412 551,793 597,484 809,987 705,330 903,154 769,609 20 2010 52400 PRINT, DUPLICATE & PHOTOCOPYING 1,356 1,226 1,299 2,400 1,262 2,400 2,400 20 2010 54100 SPECIAL DEPARTMENTAL EXPENSES 1,540 - 1,702 2,300 2,527 2,300 2,300 20 2010 54400 PROFESSIONAL SERVICES 85,706 90,130 96,186 113,317 100,078 107,373 106,873 20 2010 54500 CONTRACTED SERVICES - 59,968 81,958 - 2,032 - - 20 2010 54530 CREDIT CARD SERVICE CHARGES 1,419 (1,485) 5,325 2,500 5,553 2,500 2,500 20 2010 56992 BANK SERVICE CHARGES 32,691 33,287 34,462 35,000 37,963 35,000 35,000 Maintenance and Operations Subtotal 122,711 183,125 220,933 155,517 149,415 149,573 149,073 ACCOUNTING 893,123 734,919 818,417 965,504 854,746 1,052,727 918,682
BUDGET & RESEARCH
20 2015 51100 SALARIES 123,084 172,087 171,075 231,398 255,683 244,682 236,006 20 2015 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 7,932 14,700 18,609 12,281 12,281 12,895 12,895 20 2015 51500 PUBLIC EMPLOYEE'S RETIREMENT 29,637 38,461 38,803 53,065 58,738 57,352 54,850 20 2015 51504 DEFERRED COMPENSATION 1,256 1,669 1,700 2,314 2,557 2,447 2,353 20 2015 51600 WORKER'S COMPENSATION 964 1,750 2,165 2,905 2,905 3,398 3,412 20 2015 51700 DISABILITY INSURANCE 1,182 1,656 2,120 2,281 2,290 2,396 1,817 20 2015 51900 GROUP HEALTH & LIFE INSURANCE 23,142 32,301 43,675 51,782 51,414 57,220 59,518 20 2015 51907 OPEB COST ALLOCATION 4,692 4,294 10,696 9,217 9,217 7,779 8,781 20 2015 51930 MEDICARE/EMPLOYER PORTION 2,027 2,708 2,735 3,355 3,707 3,548 3,412 Salary and Benefits Subtotal 193,916 269,626 291,578 368,598 398,792 391,717 383,044 20 2015 52400 PRINT, DUPLICATE & PHOT - - - 6,230 6,230 6,230 1,330 20 2015 54100 SPECIAL DEPARTMENTAL EXPENSES 4,396 4,750 - - - - - 20 2015 54400 PROFESSIONAL SERVICES 86,879 39,581 36,538 39,000 37,940 39,500 39,000 20 2015 54900 PROFESSIONAL DEVELOPMENT - - - - 373 - -
Maintenance and Operations Subtotal 91,276 44,331 36,538 45,230 44,544 45,730 40,330 BUDGET & RESEARCH 285,192 313,957 328,116 413,828 443,336 437,447 423,374 ADMINISTRATIVE SERVICES - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
PURCHASING
20 2020 51100 SALARIES 77,051 130,381 136,195 172,627 170,418 181,068 181,070 20 2020 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 2,731 1,890 704 945 725 992 992 20 2020 51500 PUBLIC EMPLOYEE'S RETIREMENT 19,351 29,109 30,901 39,588 39,299 42,441 42,207 20 2020 51504 DEFERRED COMPENSATION 762 1,005 1,020 1,726 1,184 1,811 1,810 20 2020 51600 WORKER'S COMPENSATION 603 1,326 1,724 2,167 1,776 2,516 2,626 20 2020 51700 DISABILITY INSURANCE 784 888 1,132 1,715 1,514 1,800 1,336 20 2020 51900 GROUP HEALTH & LIFE INSURANCE 13,944 21,593 31,815 40,763 37,409 45,043 45,098 20 2020 51901 CASH BACK INCENTIVE PAY - 450 - - - - -
20 2020 51903 AUTO ALLOWANCE 1,440 2,220 1,920 2,640 2,637 2,917 2,640 20 2020 51904 TECHNOLOGY STIPEND 540 833 720 990 997 1,094 990 20 2020 51905 BILINGUAL PAY 184 - - 420 - 464 464
20 2020 51906 POST EMPLOYMENT HEALTH PLAN 532 468 543 596 553 659 1,125 20 2020 51907 OPEB COST ALLOCATION 5,664 5,183 7,747 6,876 6,876 5,758 6,757 20 2020 51930 MEDICARE/EMPLOYER PORTION 1,322 1,971 2,019 2,503 2,543 2,625 2,626 Salary and Benefits Subtotal 124,908 197,317 216,440 273,556 265,931 289,188 289,741 PURCHASING 124,908 197,317 216,440 273,556 265,931 289,188 289,741
PAYROLL
20 2030 51100 SALARIES 64,840 67,101 72,732 78,392 75,673 80,744 76,449 20 2030 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 2,734 4,967 6,739 3,902 6,709 4,097 4,097 20 2030 51500 PUBLIC EMPLOYEE'S RETIREMENT 15,379 14,997 16,515 17,977 17,476 18,926 17,645 20 2030 51504 DEFERRED COMPENSATION 709 686 715 784 748 807 757 20 2030 51600 WORKER'S COMPENSATION 508 682 921 984 949 1,122 1,098 20 2030 51700 DISABILITY INSURANCE 611 639 699 796 745 836 802 20 2030 51900 GROUP HEALTH & LIFE INSURANCE 17,820 20,173 22,048 26,076 23,110 28,814 27,005 20 2030 51907 OPEB COST ALLOCATION 2,524 2,310 3,740 3,122 3,122 2,567 2,825 20 2030 51930 MEDICARE/EMPLOYER PORTION 1,048 1,045 1,147 1,137 1,194 1,171 1,098 Salary and Benefits Subtotal 106,172 112,600 125,257 133,170 129,725 139,084 131,776 PAYROLL 106,172 112,600 125,257 133,170 129,725 139,084 131,776
UTILITY BILLING
20 2050 51100 SALARIES 31,560 37,109 43,977 82,717 75,673 88,535 30,162 20 2050 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 1,000 111 454 686 713 720 720 20 2050 51200 HOURLY SALARIES 7,515 - - - - - -
20 2050 51300 OVERTIME - - 19 - 106 - -
20 2050 51500 PUBLIC EMPLOYEE'S RETIREMENT 7,724 8,348 10,002 18,969 9,875 20,752 7,032 20 2050 51501 PUBLIC AGENCY RETIREMENT 283 - - - - - -
20 2050 51504 DEFERRED COMPENSATION 258 371 367 827 311 885 301 20 2050 51600 WORKER'S COMPENSATION 306 377 557 1,039 574 1,231 437 20 2050 51700 DISABILITY INSURANCE 292 327 441 809 429 849 372 20 2050 51800 UNEMPLOYMENT INSURANCE - 2,431 - - - - -
20 2050 51900 GROUP HEALTH & LIFE INSURANCE 10,190 12,319 14,469 22,381 14,579 24,731 11,659 20 2050 51905 BILINGUAL PAY 302 256 294 690 259 762 120 20 2050 51907 OPEB COST ALLOCATION 1,669 1,527 3,693 3,295 3,295 2,815 1,126 20 2050 51930 MEDICARE/EMPLOYER PORTION 633 543 646 1,199 642 1,284 437 Salary and Benefits Subtotal 61,731 63,719 74,919 132,612 106,455 142,564 52,366 20 2050 52200 DEPARTMENTAL SUPPLIES - - 567 - - - -
20 2050 54500 CONTRACTED SERVICES - - 2,761 - 2,844 - - Maintenance and Operations Subtotal - - 3,328 - 2,844 - - UTILITY BILLING 61,731 63,719 78,247 132,612 109,299 142,564 52,366 ADMINISTRATIVE SERVICES - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
BUSINESS LICENSE
20 2090 51100 SALARIES - 92,476 65,672 73,493 41,395 75,697 123,082 20 2090 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT - 3,090 1,372 2,103 1,413 2,208 2,208 20 2090 51200 HOURLY SALARIES - 3,090 - - - - -
20 2090 51500 PUBLIC EMPLOYEE'S RETIREMENT - 20,668 15,021 16,854 9,578 17,743 28,514 20 2090 51501 PUBLIC AGENCY RETIREMENT - 915 - - - - -
20 2090 51504 DEFERRED COMPENSATION - 915 651 735 404 757 1,223 20 2090 51600 WORKER'S COMPENSATION - 940 831 921 856 1,051 1,773 20 2090 51700 DISABILITY INSURANCE - 879 695 746 891 783 1,228 20 2090 51900 GROUP HEALTH & LIFE INSURANCE - 1,065 805 721 4,473 796 15,181 20 2090 51901 CASH BACK INCENTIVE PAY - 14,921 10,743 10,743 10,824 10,743 11,817 20 2090 51903 AUTO ALLOWANCE - - - - 200 - 480
20 2090 51904 TECHNOLOGY STIPEND - - - - 75 - 180
20 2090 51905 BILINGUAL PAY - - - - 38 - 180
20 2090 51906 POST EMPLOYMENT HEALTH PLAN - - - - 106 - 234 20 2090 51907 OPEB COST ALLOCATION - - 3,407 2,927 2,927 2,407 4,564 20 2090 51930 MEDICARE/EMPLOYER PORTION - 1,593 1,132 1,066 784 1,098 1,773 Salary and Benefits Subtotal - 140,550 100,330 110,309 73,963 113,283 192,437 20 2090 56910 LEGAL SERVICE - - 16,395 - 20,000
20 2090 56992 BANK SERVICES CHARGES - 18,208 25,158 17,400 28,902 17,400 35,000 Maintenance and Operations Subtotal - 18,208 25,158 17,400 45,297 17,400 55,000 BUSINESS LICENSE - 158,758 125,488 127,709 119,260 130,683 247,437
NON-DEPARTMENTAL - CITYWIDE
90 9000 51500 PUBLIC EMPLOYEE'S RETIREMENT 1,134,459 1,184,069 1,299,141 1,473,159 1,496,452 1,547,475 1,547,475 90 9000 51700 DISABILITY INSURANCE 0 (3) (2) - 2 - -
90 9000 51800 UNEMPLOYMENT INSURANCE (233) 13 (110) - - - - 90 9000 51900 GROUP HEALTH & LIFE INSURANCE 1,098,319 1,125,645 1,206,650 1,468,659 1,236,995 1,615,525 1,615,525 90 9000 51960 VACANCY SAVINGS (400,000) (400,000) - (400,000) - (400,000) (400,000) Salary and Benefits Subtotal 1,832,545 1,909,723 2,505,679 2,541,818 2,733,449 2,763,000 2,763,000 90 9000 52100 POSTAGE 31,954 3,761 14,116 33,000 24,180 33,000 20,000 90 9000 52400 PRINT, DUPLICATE & PHOTOCOPYING 1,879 - - - - - - 90 9000 52600 MEMBERSHIP AND DUES 60,766 64,719 66,189 67,700 44,017 67,700 70,200 90 9000 54100 SPECIAL DEPARTMENTAL EXPENSES 5,769 1,435 1,000 84,381 - 84,381 - 90 9000 54400 PROFESSIONAL SERVICES 6,100 10,600 6,100 2,500 3,836 2,500 2,700 90 9000 54500 CONTRACTED SERVICES 362,576 548,395 579,141 608,051 520,931 608,051 558,051 90 9000 54700 INSURANCE & SURETY BOND 699,152 869,502 1,284,400 1,366,300 1,166,266 1,623,230 1,553,465 90 9000 54910 TUITION REIMBURSEMENT 7,827 18,023 15,186 45,000 18,725 45,000 45,000 90 9000 56922 PENALTIES 1,870 - - - - - -
90 9000 56850 INTER DEPARTMENTAL CHARGES 226,950 341,500 341,500 911,500 911,500 974,325 864,043 90 9000 56993 MISC. EXPENSES 216 (6,370) 1,977 - 1,794 - - 90 9000 57100 LAND 512,715 - 1,000,806 - - - -
90 9000 57120 LOSS ON ASSET DISPOSAL - 196 - - - - -
Maintenance and Operations Subtotal 1,917,774 1,851,761 3,310,415 3,118,432 2,691,248 3,438,187 3,113,459 NON-DEPARTMENTAL CITYWIDE 3,750,319 3,761,485 5,816,094 5,660,250 5,424,698 6,201,187 5,876,459 ADMINISTRATIVE SERVICES - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
NON-DEPARTMENTAL - DUPLICATING-PRINTING
90 9002 52400 PRINT, DUPLICATE & PHOTOCOPYING 52,956 46,867 48,040 105,397 92,942 105,397 132,618 90 9002 54500 CONTRACTED SERVICES 1,898 - - - - - -
90 9002 57220 LEASE PRINCIPAL EXPENDITURES 25,205 44,016 45,309 - 46,668 - - 90 9002 57230 LEASE INTEREST EXPENDITURE 1,876 4,560 3,268 - 3,366 - - 90 9002 57260 LEASE EXPENSE - 102,880 - - - - -
Maintenance and Operations Subtotal 81,935 198,323 96,617 105,397 142,975 105,397 132,618 NON-DEPT DUPLICATING-PRINTING 81,935 198,323 96,617 105,397 142,975 105,397 132,618
NON-DEPARTMENTAL - TELECOMMUNICATIONS
90 9003 54300 TELEPHONE 221,881 123,715 150,321 149,288 139,846 154,291 139,000 Maintenance and Operations Subtotal 221,881 123,715 150,321 149,288 139,846 154,291 139,000 NON-DEPT TELECOMMUNICATIONS-CABLE 221,881 123,715 150,321 149,288 139,846 154,291 139,000
NON-DEPARTMENTAL - DEBT SERVICE
90 9004 56978 PRINCIPAL PAYMENT - 2016 LEASE REV BONDS 995,000 1,030,000 1,065,000 1,085,000 1,085,000 1,130,000 1,130,000 90 9004 56979 INTEREST PAYMENT - 2016 LEASE REV BONDS 926,250 888,775 860,550 828,200 828,200 783,900 783,900 Maintenance and Operations Subtotal 1,921,250 1,918,775 1,925,550 1,913,200 1,913,200 1,913,900 1,913,900 NON-DEPT DEBT SERVICE 1,921,250 1,918,775 1,925,550 1,913,200 1,913,200 1,913,900 1,913,900
NON-DEPARTMENTAL - SALES TAX SHARING
90 9005 54100 SPECIAL DEPARTMENTAL EXPENSES 272,364 272,581 432,447 211,513 637,033 - 62,838 Maintenance and Operations Subtotal 272,364 272,581 432,447 211,513 637,033 - 62,838 NON-DEPT SALES TAX SHARING 272,364 272,581 432,447 211,513 637,033 - 62,838 NON-DEPARTMENTAL - PARS PRSP Trust
90 9011 51951 PARKS PRSP TRUST - - 621,302 - - - -
Salary and Benefits Subtotal - - 621,302 - - - -
NON-DEPT PARS PRSP TRUST - - 621,302 - - - -
EXTRAORDINARY ITEM
FINANCE - NON-DEPARTMENTAL TOTAL 8,037,035 8,230,481 11,113,064 10,605,137 10,621,474 11,095,702 10,671,970 Fiscal Year 2026-27 Proposed Budget
COMMUNITY AND ECONOMIC DEVELOPMENT
Executive Assistant Director
Secretary
Housing Current & Advanced
Planning
Planning
Commission
Deputy Director
Coordinator
Technician
Senior Analyst
Inspector
Assistant
Planner (2)
Senior Planner
Senior
Inspector
Planner Officers (4)
Parking
Enforcement
Counter
Service Rep
Officers (4)
Building Official
Emergency Services
Building & Safety
Technician
Specialist (2)
Administrative
Clerk
Economic
Development
Neighborhood
Services
Senior Manager
Coordinator
Secretary
COMMUNITY & ECONOMIC DEVELOPMENT Fiscal Year 2026-27 Proposed Budget FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Community and Economic Development
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
2.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
2.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 0.00 0.00 0.00
0.00 0.00 0.00 1.00 1.00
1.00 1.00 1.00 0.00 1.00
4.00 4.00 4.00 0.00 4.00
1.00 1.00 1.00 0.00 1.00
4.00 4.00 4.00 0.00 4.00
1.00 1.00 1.00 0.00 1.00
2.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 0.00 1.00
Director of Community and Economic Development
Deputy Director
Executive Assistant
Secretary
Administrative Clerk
Senior Planner
Planner
Assistant Planner
Senior Analyst
Analyst (Economic Development)
Technician (Economic Development)
Senior Manager (Economic Development)
Neighborhood Improvement Officer
Coordinator (Parking Enforcement)
Parking Enforcement Officer
Coordinator (Housing)
Housing Program Specialist
Building Official
Senior Inspector
Technician (Building)
Building Inspector
Counter Service Representative 1.00 1.00 1.00 0.00 1.00
30.00 30.00 29.00 1.00 30.00
Proposed Positions, by Classification and Department
Fiscal Year 2026-27 (Proposed)
Authorized, Filled and Vacant
COMMUNITY & ECONOMIC DEVELOPMENT Fiscal Year 2026-27 Proposed Budget $1,080,223
$1,317,187
$759,402
$810,072
$1,184,574
$304,500
$1,079,820
Fiscal Year 2026-27 Proposed Budget
ADMINISTRATION
PLANNING
ECONOMIC DEVELOPMENT
NEIGHBORHOOD SERVICES
PARKING ENFORCEMENT
EMERGENCY PREPAREDNESS
BUILDING
$3,448,790 $3,613,007 $3,797,144
$4,566,672 $4,298,982
$4,803,095
$4,822,325
$1,339,517 $1,264,039 $1,268,823
$2,848,135
$1,818,638 $2,454,976
$1,713,453
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
APPROVED
FY 2025-26
PROPOSED
SALARY & BENEFITS
MAINT & OPERATIONS
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
COMMUNITY & ECONOMIC DEVELOPMENT- Gen
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
ADMINISTRATION
30 3000 51100 SALARIES 591,451 535,929 521,185 546,272 546,272 577,736 584,322 30 3000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 41,676 42,092 26,602 30,231 30,231 31,743 31,743 30 3000 51200 HOURLY SALARIES - - - - 4,459 - -
30 3000 51300 OVERTIME 68 257 811 - - - -
30 3000 51500 PUBLIC EMPLOYEE'S RETIREMENT 147,774 120,661 118,468 125,274 125,274 135,418 134,293 30 3000 51501 PUBLIC AGENCY RETIREMENTEMEN - - - - 167 - - 30 3000 51504 DEFERRED COMPENSATION 3,417 1,647 6,379 5,463 5,463 5,777 5,761 30 3000 51600 WORKER'S COMPENSATION 4,630 5,449 6,597 6,855 6,855 8,026 8,354 30 3000 51700 DISABILITY INSURANCE 4,265 5,011 4,769 5,522 5,522 5,798 4,276 30 3000 51800 UNEMPLOYMENT INSURANCE - 1,387 181 - - - - 30 3000 51900 GROUP HEALTH & LIFE INS 64,692 64,021 54,329 60,496 60,496 66,849 80,485 30 3000 51901 CASH BACK INCENTIVE PAY 14,324 14,921 14,324 14,324 14,324 14,324 15,757 30 3000 51903 AUTO ALLOWANCE 9,400 10,000 9,600 9,600 9,600 10,608 9,600 30 3000 51904 TECHNOLOGY STIPEND 3,000 3,750 3,600 3,600 3,600 3,978 3,600 30 3000 51905 BILINGUAL PAY 638 625 1,275 1,200 1,200 1,326 1,200 30 3000 51906 POST EMPLOYMENT HEALTH PLAN 2,092 1,633 1,688 4,136 4,136 4,571 4,142 30 3000 51907 OPEB COST ALLOCATION 22,712 20,783 24,686 21,759 21,759 18,368 21,498 30 3000 51930 MEDICARE/EMPLOYER PORTION 10,304 8,793 8,345 7,921 7,921 8,377 8,354 30 3000 51961 VACANCY SAVINGS OFFSET 28,240 26,207 - - - - - Salary and Benefits Subtotal 948,683 863,165 802,840 842,653 847,279 892,899 913,385 30 3000 52200 DEPARTMENTAL SUPPLIES 4,617 5,885 6,420 6,000 6,000 6,000 6,000 30 3000 52400 PRINT, DUPLICATE & PHOTOCOPYING 9,013 10,934 14,633 9,000 9,000 9,000 9,000 30 3000 52600 MEMBERSHIP AND DUES 10,791 5,312 8,681 14,000 14,000 14,300 14,300 30 3000 52700 BOOKS AND PERIODICALS 14 196 - - 114 - -
30 3000 52900 COMMISSION STIPENDS 4,200 4,875 4,675 8,250 4,500 8,250 8,250 30 3000 53200 MILEAGE REIMBURSEMENT 68 16 85 500 500 500 500 30 3000 53500 SMALL TOOLS & EQUIPMENT 1,464 746 183 - - - - 30 3000 54100 SPECIAL DEPARTMENTAL EXPENSES 41,183 44,173 47,098 44,500 44,500 44,500 44,500 30 3000 54400 PROFESSIONAL SERVICES - 7,885 (30) - - - - 30 3000 54800 CONVENTION & MTG EXPENSE 6,856 4,331 3,518 6,000 6,000 6,000 6,000 30 3000 54900 PROFESSIONAL DEVELOPMENT 6,598 6,569 6,645 9,500 7,500 9,500 9,500 30 3000 56910 LEGAL SERVICE - 5,024 1,300 9,000 9,000 9,000 9,000 30 3000 57300 FURNITURE & EQUIPMENT 9,439 5,401 955 10,000 10,000 10,000 10,000 30 3000 57900 REPLACEMENT ACCOUNT - 50,611 51,431 70,848 70,848 29,434 49,788 Maintenance and Operations Subtotal 94,243 151,957 145,595 187,598 181,962 146,484 166,838 ADMINISTRATION 1,042,926 1,015,122 948,435 1,030,251 1,029,241 1,039,383 1,080,223
PLANNING
30 3010 51100 SALARIES 310,047 410,652 441,528 450,556 450,556 476,470 479,138 30 3010 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 17,828 16,142 15,777 15,381 15,381 16,150 16,150 30 3010 51200 HOURLY SALARIES 10,095 15,345 30,848 69,499 23,076 72,974 67,267 30 3010 51300 OVERTIME 119 1,113 586 1,000 1,000 1,000 1,000 30 3010 51500 PUBLIC EMPLOYEE'S RETIREMENT 74,554 91,577 100,554 103,324 103,324 111,682 111,455 30 3010 51501 PUBLIC AGENCY RETIREMENT 470 575 1,148 2,606 2,606 2,737 2,523 30 3010 51504 DEFERRED COMPENSATION 525 1,114 1,585 4,506 4,506 4,765 4,781 30 3010 51600 WORKER'S COMPENSATION 2,506 4,175 5,588 5,654 5,654 6,618 6,933 30 3010 51700 DISABILITY INSURANCE 2,953 3,868 4,237 4,573 4,573 4,801 4,276 30 3010 51900 GROUP HEALTH & LIFE INSURANCE 22,360 31,857 34,644 38,438 38,438 42,474 43,199 30 3010 51901 CASH BACK INCENTIVE PAY 14,324 14,921 14,324 14,324 14,324 14,324 15,757 30 3010 51905 BILINGUAL PAY 1,325 1,250 1,200 1,200 1,200 1,326 1,200 30 3010 51907 OPEB COST ALLOCATION 20,529 18,785 20,984 17,946 17,946 15,149 17,842 30 3010 51930 MEDICARE/EMPLOYER PORTION 5,373 6,630 7,278 6,533 6,533 6,909 6,933 30 3010 51961 VACANCY SAVINGS OFFSET 47,715 50,318 - - - - - Salary and Benefits Subtotal 530,723 668,322 680,281 735,540 689,117 777,379 778,454 Account Information
Fiscal Year 2026-27 Proposed Budget
COMMUNITY & ECONOMIC DEVELOPMENT- Gen
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
30 3010 54100 SPECIAL DEPARTMENTAL EXPENSES 435 30 1,643 3,000 3,000 3,000 3,000 30 3010 54400 PROFESSIONAL SERVICES 16,145 (23,118) 70,234 120,000 127,479 120,000 120,000 30 3010 54500 CONTRACTED SERVICES 46,145 36,954 52,421 250,733 298,096 285,733 285,733 30 3010 56910 LEGAL SERVICE 153,156 103,648 83,170 180,000 117,246 180,000 130,000 30 3010 57850 CONTRA DEPOSIT ACCOUNT (13,694) (1,585) (2,739) - - - - Maintenance and Operations Subtotal 202,187 115,929 204,730 553,733 545,821 588,733 538,733 PLANNING 732,911 784,251 885,010 1,289,273 1,234,938 1,366,112 1,317,187
ECONOMIC DEVELOPMENT
30 3020 51100 SALARIES 353,666 301,002 138,375 416,161 368,534 434,836 375,852 30 3020 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 6,287 2,349 4,060 4,402 4,402 4,622 4,622 30 3020 51200 HOURLY SALARIES - - - - 2,585 - 5,000
30 3020 51500 PUBLIC EMPLOYEE'S RETIREMENT 86,519 67,360 29,550 95,436 89,086 101,923 87,543 30 3020 51501 PUBLIC AGENCY RETIREMENTEMENTEMEN - - - - 97 - 188 30 3020 51504 DEFERRED COMPENSATION 2,986 2,180 693 4,162 4,162 4,348 3,755 30 3020 51600 WORKER'S COMPENSATION 2,769 3,060 1,751 5,223 5,223 6,041 5,445 30 3020 51700 DISABILITY INSURANCE 2,947 2,357 1,451 3,868 3,868 4,028 3,207 30 3020 51800 UNEMPLOYMENT INSURANCE - - 4,465 - - - -
30 3020 51900 GROUP HEALTH & LIFE INSURANCE 35,438 54,595 20,658 73,932 73,932 81,695 89,349 30 3020 51901 CASH BACK INCENTIVE PAY 14,324 - - - - - - 30 3020 51905 BILINGUAL PAY 913 625 575 600 600 663 600 30 3020 51907 OPEB COST ALLOCATION 16,535 15,130 11,617 16,576 16,576 13,825 14,014 30 3020 51930 MEDICARE/EMPLOYER PORTION 5,825 4,407 2,054 6,034 6,034 6,305 5,445 30 3020 51961 VACANCY SAVINGS OFFSET 21,423 10,483 - - - - - Salary and Benefits Subtotal 549,631 463,550 215,248 626,394 575,099 658,286 595,020 30 3020 52200 DEPARTMENTAL SUPPLIES 58 - - - - - -
30 3020 54400 PROFESSIONAL SERVICES 89,389 187,380 170,710 779,804 493,100 490,599 135,222 30 3020 54500 CONTRACTED SERVICES 95,334 19,470 19,547 27,000 27,000 29,160 29,160 30 3020 56992 BANK SERVICE CHARGES 15,551 - - - - - -
Maintenance and Operations Subtotal 200,332 206,850 190,256 806,804 520,100 519,759 164,382 ECONOMIC DEVELOPMENT 749,963 670,400 405,504 1,433,198 1,095,199 1,178,045 759,402
NEIGHBORHOOD SERVICES
30 3030 51100 SALARIES 259,743 307,080 336,453 268,397 355,250 276,449 374,692 30 3030 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,721 4,107 3,384 3,178 3,178 3,337 3,337 30 3030 51200 HOURLY SALARIES 48,321 57,188 55,450 136,828 55,700 142,094 142,094 30 3030 51300 OVERTIME - - - - 261 - -
30 3030 51500 PUBLIC EMPLOYEE'S RETIREMENT 73,887 78,607 76,740 61,550 61,550 64,798 87,040 30 3030 51501 PUBLIC AGENCY RETIREMENT 68 419 2,061 5,131 5,131 5,329 5,329 30 3030 51504 DEFERRED COMPENSATION 1,696 2,226 1,663 2,684 2,684 2,764 3,732 30 3030 51600 WORKER'S COMPENSATION 2,412 3,115 4,258 3,367 3,367 3,841 5,416 30 3030 51700 DISABILITY INSURANCE 2,931 2,890 2,828 2,725 2,725 2,861 4,276 30 3030 51900 GROUP HEALTH & LIFE INSURANCE 55,110 55,053 48,731 54,411 54,411 60,124 64,101 30 3030 51901 CASH BACK INCENTIVE PAY 14,324 14,921 14,324 - 14,432 - 15,757 30 3030 51905 BILINGUAL PAY 950 1,150 1,200 600 1,209 663 1,200 30 3030 51907 OPEB COST ALLOCATION 11,580 10,597 12,409 10,691 10,691 8,789 13,932 30 3030 51908 CERTIFICATION COMPENSATION - 4,075 2,326 - 2,982 - 2,750 30 3030 51930 MEDICARE/EMPLOYER PORTION 4,991 5,604 5,970 3,892 6,261 4,009 5,416 30 3030 51961 VACANCY SAVINGS OFFSET - 9,435 - - - - -
Salary and Benefits Subtotal 479,735 556,466 567,796 553,454 579,832 575,058 729,072 30 3030 52200 DEPARTMENTAL SUPPLIES - 45 78 - - - -
30 3030 52250 UNIFORMS 2,638 2,781 3,205 6,500 6,500 6,500 6,000 30 3030 54500 CONTRACTED SERVICES 34,414 63,319 70,376 100,000 11,000 100,000 25,000 30 3030 56910 LEGAL SERVICE 20,783 16,693 5,659 50,000 50,000 50,000 50,000 Maintenance and Operations Subtotal 57,835 82,838 79,318 156,500 67,500 156,500 81,000 NEIGHBORHOOD SERVICES 537,570 639,304 647,114 709,954 647,332 731,558 810,072 COMMUNITY & ECONOMIC DEVELOPMENT- Gen
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
PARKING ENFORCEMENT
30 3045 51100 SALARIES 340,555 358,042 401,822 538,777 396,650 562,352 468,155 30 3045 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 1,805 8,619 5,088 5,560 13,089 5,838 5,838 30 3045 51200 HOURLY SALARIES - - - 26,769 1,000 27,572 27,572 30 3045 51300 OVERTIME 272 24 - 1,000 1,000 1,000 1,000 30 3045 51500 PUBLIC EMPLOYEE'S RETIREMENT 81,535 80,671 91,644 123,555 91,342 131,812 108,485 30 3045 51501 PUBLIC AGENCY RETIREMENT - - - 1,004 1,004 1,034 1,034 30 3045 51504 DEFERRED COMPENSATION 2,143 2,254 2,452 5,388 5,388 5,624 4,653 30 3045 51600 WORKER'S COMPENSATION 2,666 3,647 5,086 6,761 6,761 7,812 6,748 30 3045 51700 DISABILITY INSURANCE 3,384 3,451 3,772 5,510 5,510 5,786 6,414 30 3045 51900 GROUP HEALTH & LIFE INSURANCE 93,354 107,985 135,832 166,086 136,287 183,525 185,237 30 3045 51901 CASH BACK INCENTIVE PAY - - - 14,324 - 14,324 14,324 30 3045 51905 BILINGUAL PAY 2,638 2,500 2,400 3,000 3,000 3,315 3,000 30 3045 51907 OPEB COST ALLOCATION 13,552 14,135 25,147 21,461 21,461 17,879 17,366 30 3045 51930 MEDICARE/EMPLOYER PORTION 4,270 4,399 4,877 7,812 7,812 8,154 6,748 30 3045 51961 VACANCY SAVINGS OFFSET - 8,386 - - - - -
30 3045 51962 PAYROLL DEDUCTIONS - - - - 565 - -
Salary and Benefits Subtotal 546,173 594,112 678,121 927,007 690,869 976,027 856,574 30 3045 52200 DEPARTMENTAL SUPPLIES - - - - 31 - -
30 3045 52205 OFFICE SUPPLIES - 26 - - - - -
30 3045 52250 UNIFORMS 4,750 2,461 2,429 6,000 6,000 6,000 5,000 30 3045 53500 SMALL TOOLS & EQUIPMENT - 20 191 3,000 3,000 3,000 3,000 30 3045 54100 SPECIAL DEPARTMENTAL EXPENSES - 6,427 - - - - - 30 3045 54500 CONTRACTED SERVICES 55,641 58,646 82,996 69,000 69,000 69,000 70,000 30 3045 54540 COURT CHARGES 259,087 267,809 227,914 260,000 260,000 260,000 250,000 Maintenance and Operations Subtotal 319,478 335,390 313,531 338,000 338,031 338,000 328,000 PARKING ENFORCEMENT 865,651 929,502 991,651 1,265,007 1,028,900 1,314,027 1,184,574
EMERGENCY PREPAREDNESS
30 3046 51200 HOURLY SALARIES - 868 - - - - -
30 3046 51501 PUBLIC AGENCY RETIREMENTEMEN - 33 - - - - - 30 3046 51930 MEDICARE/EMPLOYER PORTION - 13 - - - - -
Salary and Benefits Subtotal - 913 - - - - -
30 3046 52205 OFFICE SUPPLIES - - 300 4,600 4,600 4,600 5,000 30 3046 53300 EQUIPMENT MAINT & RENTAL 922 - 89 115,900 - 115,900 120,000 30 3046 54100 SPECIAL DEPARTMENTAL EXPENSES 107 - 1,127 10,000 10,000 10,000 10,000 30 3046 54400 PROFESSIONAL SERVICES 25,808 - 81,395 300,000 78,923 200,000 100,000 30 3046 54940 ORGANIZATIONAL LEARNING - - - 69,500 201 69,500 69,500 Maintenance and Operations Subtotal 26,838 - 82,911 500,000 93,724 400,000 304,500 EMERGENCY PREPAREDNESS 26,838 913 82,911 500,000 93,724 400,000 304,500 COMMUNITY & ECONOMIC DEVELOPMENT- Gen
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
HOUSING DIVISION
30 3090 51100 SALARIES 38,081 - - - 96 - -
30 3090 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,291 - - - - - - 30 3090 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,467 - - - 22 - - 30 3090 51504 DEFERRED COMPENSATION - - - - 1 - -
30 3090 51600 WORKER'S COMPENSATION 298 - - - - - -
30 3090 51700 DISABILITY INSURANCE 191 - - - - - -
30 3090 51900 GROUP HEALTH & LIFE INSURANCE 7,604 - - - - - - 30 3090 51907 OPEB COST ALLOCATION 1,895 1,734 - - - - - 30 3090 51930 MEDICARE/EMPLOYER PORTION 630 - - - 1 - - Salary and Benefits Subtotal 60,458 1,734 - - 121 - -
30 3090 56910 LEGAL SERVICE - 3,697 - - - - -
Maintenance and Operations Subtotal - 3,697 - - - - -
HOUSING DIVISION 60,458 5,431 - - 121 - -
BUILDING
30 4020 51100 SALARIES 225,139 314,418 549,649 594,604 594,604 621,226 620,996 30 4020 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 9,898 11,260 22,089 8,331 8,331 8,748 8,748 30 4020 51300 OVERTIME - - 23,268 4,000 38,537 4,000 4,000 30 4020 51500 PUBLIC EMPLOYEE'S RETIREMENT 49,160 70,539 125,248 136,358 136,358 145,612 144,147 30 4020 51504 DEFERRED COMPENSATION 1,935 3,134 5,431 5,946 5,946 6,212 6,183 30 4020 51600 WORKER'S COMPENSATION 1,763 3,197 6,957 7,460 7,460 8,629 8,967 30 4020 51700 DISABILITY INSURANCE 2,179 2,436 4,814 5,981 5,981 6,280 5,345 30 4020 51900 GROUP HEALTH & LIFE INSURANCE 10,197 26,204 60,569 68,115 68,115 75,267 98,934 30 4020 51901 CASH BACK INCENTIVE PAY 14,324 14,921 16,124 16,724 16,724 16,724 18,157 30 4020 51905 BILINGUAL PAY 1,363 1,250 2,300 1,800 1,800 1,989 1,800 30 4020 51907 OPEB COST ALLOCATION 13,593 12,438 27,201 23,683 23,683 19,751 23,076 30 4020 51908 CERTIFICATION COMPENSATION - - 350 - 504 - 500 30 4020 51930 MEDICARE/EMPLOYER PORTION 3,837 4,947 8,857 8,622 8,622 9,008 8,967 Salary and Benefits Subtotal 333,387 464,744 852,857 881,624 916,665 923,446 949,820 30 4020 52230 SB 1186B ADA EXPENSES - 500 - 1,000 1,000 1,000 1,000 30 4020 52250 UNIFORMS 863 611 200 3,000 3,000 3,000 2,000 30 4020 54100 SPECIAL DEPARTMENTAL EXPENSES - 3,794 551 1,500 1,500 1,500 2,000 30 4020 54500 CONTRACTED SERVICES 437,741 362,263 251,731 300,000 66,000 300,000 125,000 Maintenance and Operations Subtotal 438,605 367,169 252,483 305,500 71,500 305,500 130,000 BUILDING 771,992 831,913 1,105,340 1,187,124 988,165 1,228,946 1,079,820
SISTER CITY COMMISSION
30 1300 54100 SPECIAL DEPARTMENTAL EXPENSES - 209 - - - - - Maintenance and Operations Subtotal - 209 - - - - -
SISTER CITY - 209 - - - - -
COMMUNITY AND ECONOMIC DEV TOTAL 4,788,307 4,877,046 5,065,967 7,414,807 6,117,620 7,258,071 6,535,778 Fiscal Year 2026-27 Proposed Budget
PARKS AND RECREATION
Coordinator
Supervisor
Executive Assistant Director
Recreation
Commission
Manager
Supervisor (2)
Coordinator
Coordinator (2)
Senior
Technician
Technician
Digital Media
Assistant
Supervisor
Analyst
Case Worker
Coordinator
Admin.
Clerk
Senior Analyst
Supervisor
Coordinator
Pico Rivera
Golf Course
Marketing &
Communications
Supervisor
Manager
Veterans
Commission
Admin. Clerk
Coordinator
Coordinator
Coordinator
Admin Clerk.
PARKS & RECREATION Fiscal Year 2026-27 Proposed Budget
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Parks and Recreation
Director of Parks and Recreation 1.00 1.00 1.00 0.00 1.00 Manager 2.00 2.00 1.00 1.00 2.00
Supervisor 6.00 6.00 6.00 0.00 6.00
Senior Analyst 1.00 1.00 1.00 0.00 1.00
Analyst 1.00 1.00 1.00 0.00 1.00
Caseworker 1.00 1.00 1.00 0.00 1.00
Coordinator 9.00 9.00 8.00 1.00 9.00
Executive Assistant 1.00 1.00 1.00 0.00 1.00
Administrative Clerk 3.00 3.00 3.00 0.00 3.00
Senior Technician 1.00 1.00 1.00 0.00 1.00
Technician 1.00 1.00 1.00 0.00 1.00
Digital and Media Assistant 1.00 1.00 1.00 0.00 1.00
28.00 28.00 26.00 2.00 28.00
Proposed Positions, by Classification and Department
Fiscal Year 2026-27(Proposed)
Authorized, Filled and Vacant
PARKS & RECREATION - General Fund Fiscal Year 2026-27 Proposed Budget $1,430,875
$1,983,705
$1,342,628 $372,312
$203,937 $47,406 $109,008
$45,564 $385,040
$16,469
$183,580
$1,003,421
$1,493,879
$84,371 $3,845 $73,069
ADMINISTRATION
REC FACILITIES & PROGRAMS
SPECIAL EVENTS
YOUTH SPORTS
AQUATICS
CONTRACT INSTRUCTORS
TEEN SERVICES
RIVERA PARK BATTING CAGES
CAMPS
ADAPTIVE RECREATION
CROSSING GUARDS
SENIOR SERVICES
MEDIA & COMMUNICATIONS
BUSINESS & FAMILY ENGAGEMENT
PARKS & RECREATION COMM
TRIPS & TOURS
Fiscal Year 2026-27 Proposed Budget
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
$4,501,433
$5,316,576 $5,510,974
$6,482,869
$5,802,125
$6,815,830 $6,901,652
$1,386,432 $1,579,450 $1,626,234 $1,891,211 $1,951,271 $1,880,346 $1,910,249 $0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
SALARY & BENEFITS
MAINT & OPERATIONS
PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
ADMINISTRATION
80 8000 51100 SALARIES 361,051 507,803 574,166 688,917 539,152 730,207 731,999 80 8000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 4,728 28,134 31,284 21,542 30,281 22,619 22,619 80 8000 51200 HOURLY SALARIES 49,221 63,775 84,086 132,859 79,363 141,045 141,045 80 8000 51300 OVERTIME 156 - - - - - -
80 8000 51500 PUBLIC EMPLOYEE'S RETIREMENT 85,214 110,572 127,234 157,986 118,700 171,156 170,490 80 8000 51501 PUBLIC AGENCY RETIREMENT 1,816 2,315 3,135 4,982 4,982 5,289 5,289 80 8000 51504 DEFERRED COMPENSATION 3,733 40,225 3,917 6,889 6,889 7,302 7,314 80 8000 51505 ROTH CONTRIBUTION - - 128 - - - -
80 8000 51600 WORKER'S COMPENSATION 3,212 5,163 7,373 8,645 8,645 10,143 10,604 80 8000 51700 DISABILITY INSURANCE 2,999 3,754 5,307 6,709 6,709 7,044 5,452 80 8000 51800 UNEMPLOYMENT INSURANCE - 1,363 2,423 - 632 - - 80 8000 51900 GROUP HEALTH & LIFE INSURANCE 27,078 34,369 69,398 93,063 55,794 102,835 107,205 80 8000 51901 CASH BACK INCENTIVE PAY 14,324 16,171 12,371 14,324 14,324 14,324 15,757 80 8000 51903 AUTO ALLOWANCE 4,800 5,000 4,014 4,800 4,800 5,304 4,800 80 8000 51904 TECHNOLOGY STIPEND 1,800 1,875 1,505 1,800 1,800 1,989 1,800 80 8000 51905 BILINGUAL PAY 425 1,050 1,150 1,500 1,500 1,658 2,100 80 8000 51906 POST EMPLOYMENT HEALTH PLAN 2,038 1,997 1,739 2,414 2,414 2,668 2,341 80 8000 51907 OPEB COST ALLOCATION 28,290 25,886 31,832 27,440 27,440 23,216 27,291 80 8000 51930 MEDICARE/EMPLOYER PORTION 6,831 9,027 10,248 9,989 9,989 10,588 10,604 80 8000 51961 VACANCY SAVINGS OFFSET 106,935 49,813 - - - - - Salary and Benefits Subtotal 704,651 908,294 971,311 1,183,859 913,414 1,257,387 1,266,710 80 8000 52200 DEPARTMENTAL SUPPLIES 11,820 7,110 7,994 4,500 4,500 4,500 4,500 80 8000 52205 OFFICE SUPPLES 3,047 2,807 2,933 5,000 5,000 5,000 5,000 80 8000 52805 SOFTWARE LICENSING - - - - 1,223 - -
80 8000 52250 UNIFORMS 9,011 20,233 16,420 20,000 35,000 21,000 21,000 80 8000 52400 PRINT, DUPLICATE & PHOTOCOPYING - - 454 927 927 927 927 80 8000 52600 MEMBERSHIP AND DUES 956 895 1,345 4,100 4,100 4,100 4,100 80 8000 53200 MILEAGE REIMBURSEMENT 152 - - - 17 - -
80 8000 53500 SMALL TOOLS & EQUIPMENT 33 372 - 800 800 800 800 80 8000 54100 SPECIAL DEPARTMENTAL EXPENSES 4,951 113 - - 20,000 - - 80 8000 54500 CONTRACTED SERVICES 127,873 18,818 42,019 30,000 44,069 30,000 30,000 80 8000 54530 CREDIT CARD SERVICE CHARGES - 77 - 1,236 1,236 1,236 1,236 80 8000 54800 CONVENTION & MTG EXPENSES 6,419 8,047 4,185 6,000 6,000 6,000 6,000 80 8000 54900 PROFESSIONAL DEVELOPMENT 2,045 1,638 7,350 3,863 3,863 3,863 3,863 80 8000 56910 LEGAL SERVICE 22,641 20,999 9,536 16,400 16,400 16,400 16,400 80 8000 57300 FURNITURE & EQUIPMENT 362 87 - - - - -
80 8000 57900 REPLACEMENT ACCOUNT - 69,943 69,943 122,361 122,361 58,436 70,339 Maintenance and Operations Subtotal 189,310 151,137 162,179 215,187 265,496 152,262 164,165 ADMINISTRATION 893,960 1,059,431 1,133,490 1,399,046 1,178,910 1,409,649 1,430,875
REC FACILITIES & PROGRAMS
80 8100 51100 SALARIES 359,463 320,816 402,592 517,999 438,797 542,056 538,208 80 8100 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 26,735 36,974 22,031 20,639 20,639 21,671 21,671 80 8100 51200 HOURLY SALARIES 465,887 666,606 709,148 893,606 805,340 938,286 938,286 80 8100 51300 OVERTIME 694 290 - - - - -
80 8100 51500 PUBLIC EMPLOYEE'S RETIREMENT 88,265 71,359 94,513 118,790 101,717 127,055 124,839 80 8100 51501 PUBLIC AGENCY RETIREMENT 17,513 23,551 24,985 33,510 28,362 35,186 35,186 80 8100 51504 DEFERRED COMPENSATION 2,506 2,098 2,245 5,180 5,180 5,421 5,354 80 8100 51600 WORKER'S COMPENSATION 6,462 3,262 5,096 6,501 6,501 7,529 7,766 80 8100 51700 DISABILITY INSURANCE 3,476 3,007 3,773 5,443 5,443 5,715 5,931 80 8100 51800 UNEMPLOYMENT INSURANCE - - (937) - - - -
80 8100 51900 GROUP HEALTH & LIFE INSURANCE 59,729 60,850 78,506 120,435 81,617 133,081 116,056 80 8100 51901 CASH BACK INCENTIVE PAY 9,311 8,624 7,162 7,162 7,162 7,162 7,878 80 8100 51905 BILINGUAL PAY 1,609 1,381 1,439 1,140 1,140 1,260 1,140 80 8100 51907 OPEB COST ALLOCATION 17,235 15,771 25,139 20,632 20,632 17,234 19,984 80 8100 51930 MEDICARE/EMPLOYER PORTION 13,241 14,907 16,364 7,511 18,497 7,860 7,766 80 8100 51961 VACANCY SAVINGS OFFSET - 27,348 - - - - - Salary and Benefits Subtotal 1,072,127 1,256,846 1,392,055 1,758,548 1,541,027 1,849,516 1,830,065 Account Information
Fiscal Year 2026-27 Proposed Budget
PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
80 8100 52200 DEPARTMENTAL SUPPLIES 7,165 9,238 11,443 16,000 16,000 16,000 16,000 80 8100 52205 OFFICE SUPPLIES 4,172 2,543 2,954 10,055 10,055 10,055 10,055 80 8100 52300 ADVERTISING AND PUBLICATION 75 - - - - - - 80 8100 52600 MEMBERSHIP AND DUES - - - - 895 - -
80 8100 53500 SMALL TOOLS & EQUIPMENT 52,402 71,139 93,359 62,000 62,000 62,000 62,000 80 8100 54500 CONTRACTED SERVICES 73,615 116,365 61,130 65,585 65,585 65,585 65,585 80 8100 54800 CONVENTION & MTG EXPENSES 72 267 - - 14 - - 80 8100 57300 FURNITURE AND EQUIPMENT - 30,222 46 - - - - Maintenance and Operations Subtotal 137,500 229,773 168,932 153,640 154,549 153,640 153,640 REC FACILITIES & PROGRAMS 1,209,627 1,486,619 1,560,987 1,912,188 1,695,576 2,003,156 1,983,705
TINY TOTS
80 8101 51200 HOURLY SALARIES - 186 197 - - - -
80 8101 51501 PT RETIREMENT - 7 7 - - - -
80 8101 51930 MEDICARE/EMPLOYER PORTION - 3 3 - - - -
Salary and Benefits Subtotal - 196 207 - - - -
TINY TOTS - 196 207 - - - -
SPECIAL EVENTS
80 8102 51100 SALARIES 166,610 151,088 224,477 174,224 233,406 184,189 184,969 80 8102 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 16,945 33,208 8,774 16,276 10,000 17,090 17,090 80 8102 51200 HOURLY SALARIES 111,608 242,583 228,986 219,786 171,159 232,057 232,057 80 8102 51300 OVERTIME 1,189 10,948 9,456 - 10,000 - -
80 8102 51500 PUBLIC EMPLOYEE'S RETIREMENT 39,894 33,839 51,255 39,954 59,465 43,173 42,964 80 8102 51501 PUBLIC AGENCY RETIREMENT 4,098 8,848 8,447 8,242 8,242 8,702 8,702 80 8102 51504 DEFERRED COMPENSATION 437 597 364 1,742 1,742 1,842 1,844 80 8102 51505 ROTH CONTRIBUTION - - 157 - - - -
80 8102 51600 WORKER'S COMPENSATION 2,178 1,536 2,841 2,185 2,185 2,560 2,672 80 8102 51700 DISABILITY INSURANCE 1,583 1,158 1,997 1,702 2,601 1,787 1,870 80 8102 51900 GROUP HEALTH & LIFE INSURANCE 22,782 15,363 32,640 34,861 47,492 38,521 40,292 80 8102 51901 CASH BACK INCENTIVE PAY 7,162 7,461 7,555 7,162 7,162 7,162 7,878 80 8102 51905 BILINGUAL PAY 1,141 194 500 450 450 497 450 80 8102 51906 POST EMPLOYMENT HEALTH PLAN - 124 56 - 114 - - 80 8102 51907 OPEB COST ALLOCATION 6,230 5,700 12,698 6,940 6,940 5,856 6,878 80 8102 51930 MEDICARE/EMPLOYER PORTION 4,621 6,438 6,931 2,526 6,512 2,671 2,672 Salary and Benefits Subtotal 386,477 519,084 597,134 516,050 567,470 546,107 550,338 80 8102 52200 DEPARTMENTAL SUPPLIES 128,175 70,841 96,121 120,000 122,996 121,063 131,063 80 8102 52205 OFFICE SUPPLES 7,519 910 2,983 8,000 8,000 8,000 4,000 80 8102 52250 UNIFORMS - 2,370 - - - - -
80 8102 52400 PRINT, DUPLICATE & PHOTOCOPYING 32,979 17,306 4,853 20,000 3,675 21,000 7,000 80 8102 53301 EQUIPMENT RENTAL 97,538 146,973 144,531 200,000 149,327 223,510 150,000 80 8102 53500 SMALL TOOLS & EQUIPMENT 19,747 24,031 63,774 12,100 16,624 12,200 22,200 80 8102 54100 SPECIAL DEPARTMENTAL EXPENSES - - 16 - - - - 80 8102 54500 CONTRACTED SERVICES 235,649 293,931 329,950 378,290 394,615 378,000 449,510 80 8102 54700 INSURANCE & SURETY BOND - 3,051 694 4,537 1,541 4,677 4,677 80 8102 54800 CONVENTION & MTG EXPENS - - - - 717 - -
80 8102 57300 FURNITURE AND EQUIPMENT - 22,179 1,263 18,597 24,170 18,840 23,840 Maintenance and Operations Subtotal 521,606 581,592 644,185 761,524 721,665 787,290 792,290 SPECIAL EVENTS 908,083 1,100,675 1,241,319 1,277,574 1,289,135 1,333,397 1,342,628 PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
SPORTS
*For FY 2025-26 Division Name Change from Youth Sports to Sports 80 8103 51100 SALARIES 33,429 29,782 33,997 66,305 65,190 68,294 68,947 80 8103 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,294 3,381 3,761 5,982 5,982 6,281 6,281 80 8103 51200 HOURLY SALARIES 54,266 130,347 99,519 158,847 131,080 166,790 166,790 80 8103 51500 PUBLIC EMPLOYEE'S RETIREMENT 8,001 6,655 7,721 15,205 15,205 16,008 15,920 80 8103 51501 PUBLIC AGENCY RETIREMENT 1,859 4,507 3,538 5,957 5,957 6,255 6,255 80 8103 51504 DEFERRED COMPENSATION 306 294 335 663 663 683 683 80 8103 51600 WORKER'S COMPENSATION 687 303 430 832 832 948 990 80 8103 51700 DISABILITY INSURANCE 320 315 330 673 673 707 695 80 8103 51800 UNEMPLOYMENT INSURANCE - - 203 - 5,290 - - 80 8103 51900 GROUP HEALTH & LIFE INSURANCE 7,888 8,337 8,783 18,609 18,609 20,563 17,213 80 8103 51907 OPEB COST ALLOCATION 1,264 1,156 1,656 2,641 2,641 2,171 2,548 80 8103 51930 MEDICARE/EMPLOYER PORTION 1,371 2,367 1,976 961 2,951 990 990 Salary and Benefits Subtotal 112,683 187,446 162,250 276,675 255,073 289,690 287,312 80 8103 52200 DEPARTMENTAL SUPPLIES 4,329 5,246 6,990 10,150 24,150 10,150 10,150 80 8103 52205 OFFICE SUPPLES 25 278 397 700 700 700 700 80 8103 52255 PARTICIPANT UNIFORMS 26,262 26,000 26,266 33,163 33,163 33,163 33,163 80 8103 52600 MEMBERSHIP AND DUES 1,145 1,923 1,110 2,167 2,167 2,167 2,167 80 8103 54100 SPECIAL DEPARTMENTAL EX 5,700 4,300 10,970 - 15,395 - 20,000 80 8103 54500 CONTRACTED SERVICES 9,937 13,146 15,632 38,820 24,820 38,820 18,820 Maintenance and Operations Subtotal 47,397 50,893 61,365 85,000 100,395 85,000 85,000 YOUTH SPORTS 160,081 238,338 223,615 361,675 355,468 374,690 372,312
AQUATICS
80 8104 51100 SALARIES 12,361 10,244 11,787 18,371 11,570 18,922 19,072 80 8104 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 1,601 1,154 729 1,141 1,141 1,198 1,198 80 8104 51200 HOURLY SALARIES 8,556 8,418 6,847 6,412 6,048 6,733 6,733 80 8104 51500 PUBLIC EMPLOYEES RETIREMENT 2,985 2,289 2,671 4,213 4,213 4,435 4,411 80 8104 51501 PUBLIC AGENCY RETIREMENT 278 316 256 240 240 252 252 80 8104 51504 DEFERRED COMPENSATION 141 101 115 184 184 189 189 80 8104 51600 WORKER'S COMPENSATION 164 104 149 231 231 264 274 80 8104 51700 DISABILITY INSURANCE 121 100 115 186 186 195 160 80 8104 51900 GROUP HEALTH & LIFE INSURANCE 2,549 2,205 2,574 4,387 4,387 4,848 5,137 80 8104 51907 OPEB COST ALLOCATION 650 595 853 732 732 602 706 80 8104 51930 MEDICARE/EMPLOYER PORTION 346 287 279 266 266 274 274 Salary and Benefits Subtotal 29,752 25,815 26,374 36,363 29,198 37,912 38,406 80 8104 52200 DEPARTMENTAL SUPPLIES 210 - - - - - -
80 8104 52210 SUPPLIES/CHEMICALS 12,266 3,442 - 1,000 889 1,000 1,000 80 8104 53500 SMALL TOOLS & EQUIPMENT - - 53 - 111 - -
80 8104 54900 PROFESSIONAL DEVELOPMENT 64 - - - 200 - 8,000 80 8104 56205 PERMIT - FEE - LICENSES 559 620 663 - - - - Maintenance and Operations Subtotal 13,099 4,062 716 1,000 1,200 1,000 9,000 AQUATICS 42,851 29,877 27,090 37,363 30,398 38,912 47,406 REACH
80 8105 53500 SMALL TOOLS & EQUIPMENT 954 - - - - - -
Maintenance and Operations Subtotal 954 - - - - - -
REACH 954 - - - - - -
PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
CONTRACT INSTRUCTORS
80 8107 51100 SALARIES 38,184 37,431 39,201 40,803 39,901 42,027 42,429 80 8107 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 2,809 1,731 2,895 1,542 1,542 1,619 1,619 80 8107 51200 HOURLY SALARIES 227 - 242 24,966 - 26,214 26,214 80 8107 51500 PUBLIC EMPLOYEE'S RETIREMENT 9,154 8,366 8,904 9,357 9,357 9,851 9,797 80 8107 51501 PUBLIC AGENCY RETIREMENT 9 - 9 936 936 983 983 80 8107 51504 DEFERRED COMPENSATION 349 370 386 408 408 420 420 80 8107 51600 WORKER'S COMPENSATION 301 381 496 512 512 584 609 80 8107 51700 DISABILITY INSURANCE 366 359 380 414 414 435 428 80 8107 51900 GROUP HEALTH & LIFE INSURANCE 3,660 3,683 3,939 4,482 4,482 4,953 5,213 80 8107 51907 OPEB COST ALLOCATION 1,444 1,321 1,892 1,625 1,625 1,336 1,568 80 8107 51930 MEDICARE/EMPLOYER PORTION 638 568 611 592 592 609 609 Salary and Benefits Subtotal 57,141 54,211 58,955 85,637 59,769 89,031 89,889 80 8107 52200 DEPARTMENT SUPPLIES 2,658 1,758 4,135 4,298 4,298 4,298 4,298 80 8107 54510 CONTRACT INSTRUCTORS 72,720 83,329 94,039 90,000 90,000 90,000 90,000 80 8107 54700 INSURANCE & SURETY BOND 3,480 6,102 9,821 12,250 16,000 12,250 17,250 80 8107 57300 FURNITURE & EQUIPMENT - 4,268 2,288 2,500 2,500 2,500 2,500 Maintenance and Operations Subtotal 78,858 95,455 110,283 109,048 112,798 109,048 114,048 CONTRACT INSTRUCTORS 135,999 149,666 169,237 194,685 172,567 198,079 203,937
TEEN SERVICES
80 8108 51100 SALARIES 4,773 4,679 4,900 5,100 5,100 5,253 5,304 80 8108 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 351 216 362 193 193 203 203 80 8108 51200 HOURLY SALARIES 54,317 77,179 47,778 79,318 61,717 83,284 83,284 80 8108 51500 PUBLIC EMPLOYEE'S RETIREMENT 13,915 13,986 13,249 1,170 18,769 1,231 1,224 80 8108 51501 PUBLIC AGENCY RETIREMENT 504 880 349 2,974 2,974 3,123 3,123 80 8108 51504 DEFERRED COMPENSATION 44 46 48 51 51 53 53 80 8108 51600 WORKER'S COMPENSATION 464 48 62 65 65 74 76 80 8108 51700 DISABILITY INSURANCE 46 45 47 52 52 54 54 80 8108 51900 GROUP HEALTH & LIFE INSURANCE 9,447 8,895 8,089 560 10,568 619 651 80 8108 51907 OPEB COST ALLOCATION 180 165 238 203 203 167 196 80 8108 51930 MEDICARE/EMPLOYER PORTION 303 421 211 74 354 76 76 Salary and Benefits Subtotal 84,344 106,561 75,335 89,760 100,046 94,137 94,244 80 8108 52200 DEPARTMENTAL SUPPLIES 1,611 7,118 3,147 3,600 4,929 3,600 3,600 80 8108 52205 OFFICE SUPPLIES 825 - 56 2,400 2,400 2,400 2,400 80 8108 53500 SMALL TOOLS & EQUIPMENT 2,095 11,174 5,502 3,245 3,245 3,245 3,245 80 8108 54500 CONTRACTED SERVICES 540 739 2,017 2,369 2,369 2,369 2,369 80 8108 55285 EVENT TICKETS 2,484 2,212 3,070 3,150 3,150 3,150 3,150 Maintenance and Operations Subtotal 7,555 21,244 13,792 14,764 16,093 14,764 14,764 TEEN SERVICES 91,899 127,805 89,127 104,524 116,139 108,901 109,008 PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
RIVERA PARK BATTING CAGES
80 8109 51100 SALARIES 4,753 4,255 4,857 5,100 5,100 5,253 5,304 80 8109 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 471 483 537 276 562 290 290 80 8109 51200 HOURLY SALARIES 16,908 16,597 29,569 28,886 16,411 30,330 30,330 80 8109 51500 PUBLIC EMPLOYEE'S RETIREMENT 1,143 952 1,103 1,170 1,170 1,231 1,224 80 8109 51501 PUBLIC AGENCY RETIREMENT 659 622 1,102 1,083 1,083 1,137 1,137 80 8109 51504 DEFERRED COMPENSATION 44 42 48 51 51 53 53 80 8109 51600 WORKER'S COMPENSATION 170 43 61 65 65 74 76 80 8109 51700 DISABILITY INSURANCE 46 45 47 52 52 54 54 80 8109 51900 GROUP HEALTH & LIFE INSURANCE 1,127 1,191 1,250 1,431 1,431 1,582 1,324 80 8109 51907 OPEB COST ALLOCATION 180 165 238 203 203 167 196 80 8109 51930 MEDICARE/EMPLOYER PORTION 336 309 504 74 389 76 76 Salary and Benefits Subtotal 25,836 24,704 39,317 38,391 26,517 40,247 40,064 80 8109 52200 DEPARTMENT SUPPLIES 1,735 2,488 4,350 2,500 843 2,500 2,500 80 8109 53300 EQUIPMENT MAINTENANCE - 1,504 650 3,000 5,326 3,000 3,000 Maintenance and Operations Subtotal 1,735 3,992 5,000 5,500 6,169 5,500 5,500 RIVERA PARK BATTING CAGES 27,571 28,696 44,316 43,891 32,686 45,747 45,564 CAMPS
80 8110 51100 SALARIES 39,726 38,222 26,366 42,865 42,865 44,151 44,256 80 8110 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 486 7,649 1,288 - - - - 80 8110 51200 HOURLY SALARIES 101,997 138,298 204,089 230,416 193,696 241,937 241,937 80 8110 51500 PUBLIC EMPLOYEE'S RETIREMENT 12,204 6,358 6,005 9,830 9,267 10,349 10,291 80 8110 51501 PUBLIC AGENCY RETIREMENT 3,772 4,442 6,435 8,641 6,592 9,073 9,073 80 8110 51504 DEFERRED COMPENSATION 402 208 223 429 429 442 442 80 8110 51600 WORKER'S COMPENSATION 1,110 389 334 538 538 612 640 80 8110 51700 DISABILITY INSURANCE 383 205 263 398 398 418 374 80 8110 51800 UNEMPLOYMENT INSURANCE - (540) - - 912 - - 80 8110 51900 GROUP HEALTH & LIFE INSURANCE 368 189 5,697 9,157 8,518 10,118 11,205 80 8110 51901 CASH BACK INCENTIVE PAY 5,013 2,716 - - - - - 80 8110 51905 BILINGUAL PAY 5,013 2,716 149 210 210 232 210 80 8110 51907 OPEB COST ALLOCATION 1,517 1,388 1,988 1,705 1,705 1,404 1,647 80 8110 51930 MEDICARE/EMPLOYER PORTION 2,437 2,710 3,305 622 3,410 640 640 Salary and Benefits Subtotal 174,428 204,948 256,142 304,811 268,540 319,376 320,715 80 8110 52200 DEPARTMENTAL SUPPLIES 3,940 9,477 9,714 16,575 16,575 16,575 16,575 80 8110 52205 OFFICE SUPPLIES 6 - - 1,800 1,800 1,800 1,800 80 8110 52255 PARTICIPANT UNIFORMS 3,215 3,828 12,770 7,500 7,500 7,500 7,500 80 8110 54500 CONTRACTED SERVICES 4,915 2,967 5,802 8,400 8,400 8,400 8,400 80 8110 55285 EVENT TICKETS 11,406 26,533 24,143 30,050 30,050 30,050 30,050 Maintenance and Operations Subtotal 23,482 42,805 52,429 64,325 64,325 64,325 64,325 CAMPS 197,910 247,753 308,571 369,136 332,865 383,701 385,040 PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
ADAPTIVE RECREATION
80 8115 51100 SALARIES 4,773 4,679 4,900 5,100 5,100 5,253 5,304 80 8115 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 351 216 362 193 193 203 203 80 8115 51200 HOURLY SALARIES 323 1,962 2,194 3,150 1,152 3,308 3,308 80 8115 51300 OVERTIME - 99 - - 159 - -
80 8115 51500 PUBLIC EMPLOYEE'S RETIREMENT 1,185 1,182 1,191 1,170 1,170 1,231 1,224 80 8115 51501 PUBLIC AGENCY RETIREMENT 7 57 73 118 118 124 124 80 8115 51504 DEFERRED COMPENSATION 44 46 48 51 51 53 53 80 8115 51600 WORKER'S COMPENSATION 40 48 62 64 64 74 76 80 8115 51700 DISABILITY INSURANCE 46 46 47 52 52 54 54 80 8115 51900 GROUP HEALTH & LIFE INSURANCE 486 572 541 560 560 619 651 80 8115 51907 OPEB COST ALLOCATION 180 165 238 203 203 167 196 80 8115 51930 MEDICARE/EMPLOYER PORTION 82 94 104 74 74 76 76 Salary and Benefits Subtotal 7,517 9,166 9,761 10,735 8,896 11,162 11,269 80 8115 52200 SPECIAL DEPARTMENT SUPPLIES 480 2,673 3,016 2,700 2,700 2,700 2,700 80 8115 54500 CONTRACTED SERVICES 300 1,400 1,850 2,500 2,500 2,500 2,500 Maintenance and Operations Subtotal 780 4,073 4,866 5,200 5,200 5,200 5,200 ADAPTIVE RECREATION 8,297 13,240 14,627 15,935 14,096 16,362 16,469
SUMMER LUNCH PROGRAM
80 8116 51100 SALARIES - 4,785 - - - - -
80 8116 51200 HOURLY SALARIES 20,464 27,128 - 29,000 - 30,450 30,450 80 8116 51500 PUBLIC EMPLOYEE'S RETIREMENT - 662 - - - - - 80 8116 51501 PUBLIC AGENCY RETIREMENT 920 917 - 1,088 1,088 1,142 1,142 80 8116 51504 DEFERRED COMPENSATION - 44 - - - - -
80 8116 51600 WORKER'S COMPENSATION 166 274 - - - - -
80 8116 51700 DISABILITY INSURANCE - 45 - - - - -
80 8116 51900 GROUP HEALTH & LIFE INSURANCE - 1,379 - - - - - 80 8116 51907 OPEB COST ALLOCATION 390 357 - - - - -
80 8116 51930 MEDICARE/EMPLOYER PORTION 366 477 - - - - - Salary and Benefits Subtotal 22,306 36,068 - 30,088 1,088 31,592 31,592 80 8116 52200 DEPARTMENTAL SUPPLIES 886 1,638 - 1,200 1,200 1,200 1,200 80 8116 53200 MILEAGE REIMBURSEMENT 34 35 - - - - -
80 8116 54500 CONTRACTED SERVICES 43,500 40,859 - - - - - Maintenance and Operations Subtotal 44,421 42,531 - 1,200 1,200 1,200 1,200 SUMMER LUNCH PROGRAM 66,727 78,600 - 31,288 2,288 32,792 32,792
ADULT SPORTS
*For FY 2025-26 Division Moved to Sports Division
80 8130 51100 SALARIES 28,518 25,527 29,140 - - - -
80 8130 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 2,823 2,898 3,224 - - - - 80 8130 51200 HOURLY SALARIES 10,184 12,819 10,745 - 14 - - 80 8130 51500 PUBLIC EMPLOYEE'S RETIREMENT 6,858 5,704 6,617 - - - - 80 8130 51501 PUBLIC AGENCY RETIREMENT 398 478 403 - 1 - - 80 8130 51504 DEFERRED COMPENSATION 262 252 287 - - - - 80 8130 51600 WORKER'S COMPENSATION 303 260 369 - - - - 80 8130 51700 DISABILITY INSURANCE 275 270 283 - - - -
80 8130 51900 GROUP HEALTH & LIFE INSURANCE 6,761 7,146 7,463 - - - - 80 8130 51907 OPEB COST ALLOCATION 1,083 991 1,420 - - - - 80 8130 51930 MEDICARE/EMPLOYER PORTION 640 597 623 - 1 - - Salary and Benefits Subtotal 58,104 56,943 60,574 - 16 - - 80 8130 52200 DEPARTMENTAL SUPPLIES 7,918 5,544 5,280 - - - - 80 8130 52255 PARTICIPANT UNIFORMS 1,417 955 652 - - - - 80 8130 53500 SMALL TOOLS & EQUIPMENT - 324 - - - - -
80 8130 54500 CONTRACTED SERVICES 1,836 1,835 2,305 - - - - Maintenance and Operations Subtotal 11,171 8,658 8,237 - - - - ADULT SPORTS 69,275 65,602 68,811 - 16 - -
PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
CROSSING GUARDS
80 8140 51100 SALARIES 39,726 38,222 26,366 42,865 42,865 44,151 44,256 80 8140 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 486 7,649 1,288 - - - - 80 8140 51200 HOURLY SALARIES 82,955 103,372 100,523 100,329 103,084 105,345 105,345 80 8140 51500 PUBLIC EMPLOYEE'S RETIREMENT 9,580 4,815 6,005 9,830 9,830 10,349 10,291 80 8140 51501 PUBLIC AGENCY RETIREMENT 3,057 3,862 3,770 3,762 3,762 3,950 3,950 80 8140 51504 DEFERRED COMPENSATION 402 208 223 429 429 442 442 80 8140 51600 WORKER'S COMPENSATION 960 389 334 537 537 613 640 80 8140 51700 DISABILITY INSURANCE 383 205 263 398 398 418 374 80 8140 51800 UNEMPLOYMENT INSURANCE 364 - - - - - -
80 8140 51900 GROUP HEALTH & LIFE INSURANCE 368 189 5,697 9,157 9,157 10,118 11,205 80 8140 51901 CASH BACK INCENTIVE PAY 5,013 2,716 - - - - - 80 8140 51905 BILINGUAL PAY 1,517 1,388 149 210 210 232 210 80 8140 51907 OPEB COST ALLOCATION 1,517 1,388 1,987 1,707 1,707 1,404 1,647 80 8140 51930 MEDICARE/EMPLOYER PORTION 1,907 2,203 1,858 622 2,097 640 640 Salary and Benefits Subtotal 148,236 166,606 148,462 169,846 174,076 177,662 179,000 80 8140 52200 DEPARTMENTAL SUPPLIES - 1,318 1,674 1,500 1,500 1,500 1,500 80 8140 52250 UNIFORMS - 468 2,976 3,080 3,080 3,080 3,080 Maintenance and Operations Subtotal - 1,786 4,650 4,580 4,580 4,580 4,580 CROSSING GUARDS 148,236 168,392 153,113 174,426 178,656 182,242 183,580
SENIOR SERVICES
80 8220 51100 SALARIES 346,919 344,274 273,984 361,882 303,459 377,250 379,300 80 8220 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 17,590 17,097 8,294 10,367 13,840 10,885 10,885 80 8220 51200 HOURLY SALARIES 80,665 144,017 175,485 132,637 178,509 139,269 216,269 80 8220 51300 OVERTIME 2,614 504 - - - - -
80 8220 51500 PUBLIC EMPLOYEE'S RETIREMENT 83,818 77,130 62,383 82,989 70,323 88,425 87,971 80 8220 51501 PUBLIC AGENCY RETIREMENT 3,110 5,101 6,494 4,974 4,974 5,223 5,223 80 8220 51504 DEFERRED COMPENSATION 1,790 1,917 2,013 3,619 3,619 3,773 3,774 80 8220 51600 WORKER'S COMPENSATION 3,347 3,500 3,468 4,540 4,540 5,240 5,473 80 8220 51700 DISABILITY INSURANCE 3,350 3,234 2,568 3,899 3,899 4,094 4,276 80 8220 51900 GROUP HEALTH & LIFE INSURANCE 47,205 48,672 30,269 64,469 38,043 71,238 74,667 80 8220 51905 BILINGUAL PAY 1,513 1,250 1,200 1,200 1,200 1,326 2,400 80 8220 51907 OPEB COST ALLOCATION 13,408 12,269 12,838 14,414 14,414 11,994 14,082 80 8220 51930 MEDICARE/EMPLOYER PORTION 6,931 7,353 6,617 5,247 7,206 5,470 5,473 Salary and Benefits Subtotal 612,260 666,317 585,612 690,237 644,026 724,187 809,793 80 8220 52200 DEPARTMENTAL SUPPLIES 15,609 17,561 21,329 25,732 32,732 52,181 52,181 80 8220 52205 OFFICE SUPPLIES 1,792 2,033 2,806 2,266 2,266 2,266 2,266 80 8220 52800 SOFTWARE - - - 661 661 661 661
80 8220 52900 COMMISSION STIPENDS 225 750 600 2,000 2,000 2,000 2,000 80 8220 53300 EQUIPMENT MAINTENANCE 5,142 7,175 15,959 23,410 23,410 23,410 23,410 80 8220 53301 EQUIPMENT RENTALS 1,805 3,950 2,877 5,400 5,400 5,400 5,400 80 8220 53500 SMALL TOOLS & EQUIPMENT 5,185 6,938 29,862 - 52,531 - - 80 8220 54100 SPECIAL DEPARTMENTAL EXPENSES - 5,476 - - - - - 80 8220 54400 PROFESSIONAL SERVICES - 12,271 12,721 10,800 24,230 10,800 10,800 80 8220 54500 CONTRACTED SERVICES 5,537 3,855 3,711 62,110 62,110 62,110 62,110 80 8220 54510 CONTRACT INSTRUCTORS 1,404 4,439 4,359 8,300 8,300 8,300 8,300 80 8220 54700 INSURANCE & SURETY BOND 577 1,204 2,345 8,000 7,000 8,000 8,000 80 8220 55280 SENIOR CITIZEN COMMITTEE 73,504 65,142 66,930 - - - - 80 8220 55285 EVENT TICKETS 5,649 3,086 (2) 8,500 2,500 8,500 8,500 80 8220 57300 FURNITURE AND EQUIPMENT - - - 10,000 10,000 10,000 10,000 Maintenance and Operations Subtotal 116,429 133,880 163,496 167,179 233,140 193,628 193,628 SENIOR SERVICES 728,689 800,197 749,109 857,416 877,166 917,815 1,003,421 PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
MEDIA AND COMMUNICATIONS
80 8230 51100 SALARIES 605,428 671,096 708,891 736,128 723,877 762,812 762,898 80 8230 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 18,031 21,990 31,701 14,853 33,544 15,596 15,596 80 8230 51200 HOURLY SALARIES 54,696 30,037 10,396 81,761 11,000 85,849 85,849 80 8230 51300 OVERTIME 10,065 1,845 2,078 - 2,300 - -
80 8230 51500 PUBLIC EMPLOYEE'S RETIREMENT 145,491 149,954 160,978 168,813 168,813 178,799 176,735 80 8230 51501 PUBLIC AGENCY RETIREMENT 2,063 1,098 383 3,066 3,066 3,219 3,219 80 8230 51504 DEFERRED COMPENSATION 2,957 3,017 3,201 7,361 7,361 7,628 7,581 80 8230 51600 WORKER'S COMPENSATION 5,168 6,823 8,972 9,237 9,237 10,596 10,994 80 8230 51700 DISABILITY INSURANCE 5,808 6,375 6,824 7,432 7,432 7,804 7,376 80 8230 51900 GROUP HEALTH & LIFE INSURANCE 79,598 97,808 105,893 120,205 110,018 132,826 133,680 80 8230 51901 CASH BACK INCENTIVE PAY 227 1,930 1,891 1,896 1,896 1,896 2,400 80 8230 51907 OPEB COST ALLOCATION 22,020 20,150 33,858 29,321 29,321 24,253 28,293 80 8230 51930 MEDICARE/EMPLOYER PORTION 10,651 10,538 10,898 10,674 10,674 11,061 10,994 80 8230 51961 VACANCY SAVINGS OFFSET - 20,511 - - - - - Salary and Benefits Subtotal 962,202 1,043,169 1,085,964 1,190,747 1,118,539 1,242,339 1,245,615 80 8230 52100 POSTAGE 25,890 32,369 51,349 58,749 58,749 58,749 58,749 80 8230 52200 DEPARTMENTAL SUPPLIES 4,550 4,884 12,317 7,750 7,750 7,750 7,750 80 8230 52205 OFFICE SUPPLIES 620 1,420 753 2,280 2,280 2,280 2,280 80 8230 52250 UNIFORMS 3,883 - - - - - -
80 8230 52300 ADVERTISING AND PUBLICATION 12,235 7,283 12,361 17,275 28,285 17,275 17,275 80 8230 52400 PRINT, DUPLICATE & PHOTOCOPYING 47,074 88,398 72,749 145,000 86,685 145,000 145,000 80 8230 52600 MEMBERSHIP AND DUES 5,352 7,095 5,052 5,000 7,837 5,000 5,000 80 8230 53200 MILEAGE REIMBURSEMENT 115 - - - - - -
80 8230 54100 SPECIAL DEPARTMENTAL EX - - - - 121 - -
80 8230 54500 CONTRACTED SERVICES 2,989 9,721 8,712 7,210 7,210 7,210 7,210 80 8230 54800 CONVENTION & MTG EXPENSES 5,058 2,268 30 5,000 5,000 5,000 5,000 80 8230 57300 FURNITURE & EQUIPMENT 71,872 17,835 - - - - - Maintenance and Operations Subtotal 179,636 171,271 163,324 248,264 203,917 248,264 248,264 MEDIA AND COMMUNICATIONS 1,141,838 1,214,441 1,249,288 1,439,011 1,322,456 1,490,603 1,493,879
BUSINESS AND FAMILY ENGAGEMENT
80 8235 51100 SALARIES 9,588 9,337 9,030 40,803 33,441 42,027 42,429 80 8235 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 525 749 626 377 1,822 396 396 80 8235 51200 HOURLY SALARIES 487 1,814 2,298 2,528 1,660 2,654 2,654 80 8235 51500 PUBLIC EMPLOYEE'S RETIREMENT 2,288 2,086 2,063 9,357 9,357 9,851 9,797 80 8235 51501 PUBLIC AGENCY RETIREMENT 18 68 86 95 95 100 100 80 8235 51504 DEFERRED COMPENSATION 87 92 90 408 408 420 420 80 8235 51600 WORKER'S COMPENSATION 79 95 114 511 511 585 609 80 8235 51700 DISABILITY INSURANCE 92 89 89 415 415 435 428 80 8235 51900 GROUP HEALTH & LIFE INSURANCE 2,325 2,659 2,718 13,281 13,281 14,675 14,661 80 8235 51907 OPEB COST ALLOCATION 390 357 473 1,625 1,625 1,336 1,568 80 8235 51930 MEDICARE/EMPLOYER PORTION 164 173 173 592 592 609 609 Salary and Benefits Subtotal 16,043 17,519 17,761 69,992 63,207 73,088 73,671 80 8235 52200 DEPARTMENTAL SUPPLIES 3,869 4,738 6,289 6,700 6,700 6,700 6,700 80 8235 54100 SPECIAL DEPARTMENTAL EXPENSES - - - - 11 - - 80 8235 54500 CONTRACTED SERVICES 1,928 800 900 1,000 1,000 1,000 1,000 80 8235 55285 EVENT TICKETS 62 2,310 2,860 3,000 3,000 3,000 3,000 Maintenance and Operations Subtotal 5,859 7,848 10,049 10,700 10,711 10,700 10,700 BUSINESS AND FAMILY ENGAGEMENT 21,903 25,367 27,810 80,692 73,918 83,788 84,371 PARKS & RECREATION - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
PARKS & RECREATION COMMISSION
80 8240 52900 COMMISSION STIPENDS 675 3,450 1,875 4,000 4,000 3,845 3,845 Maintenance and Operations Subtotal 675 3,450 1,875 4,000 4,000 3,845 3,845 PARKS & RECREATION COMM 675 3,450 1,875 4,000 4,000 3,845 3,845
TRIPS & TOURS
80 8290 51100 SALARIES 17,026 16,381 11,712 18,371 18,371 18,922 18,967 80 8290 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 208 3,278 552 - - - - 80 8290 51200 HOURLY SALARIES 1,510 6,746 3,650 2,843 2,937 2,985 2,985 80 8290 51500 PUBLIC EMPLOYEE'S RETIREMENT 4,106 2,063 2,668 4,213 4,213 4,435 4,411 80 8290 51501 PUBLIC AGENCY RETIREMENT 62 208 128 107 107 112 112 80 8290 51504 DEFERRED COMPENSATION 172 89 96 184 184 189 189 80 8290 51600 WORKER'S COMPENSATION 146 167 148 230 230 264 274 80 8290 51700 DISABILITY INSURANCE 164 88 117 171 171 179 160 80 8290 51800 UNEMPLOYMENT INSURANCE - 828 992 - - - -
80 8290 51900 GROUP HEALTH & LIFE INSURANCE 158 81 2,555 3,924 3,924 4,336 4,801 80 8290 51901 CASH BACK INCENTIVE PAY 2,149 1,164 - - - - - 80 8290 51905 BILINGUAL PAY 650 595 64 90 90 99 90
80 8290 51907 OPEB COST ALLOCATION 650 595 853 731 731 602 706 80 8290 51930 MEDICARE/EMPLOYER PORTION 324 400 227 266 266 274 274 Salary and Benefits Subtotal 27,325 32,683 23,761 31,130 31,224 32,397 32,969 80 8290 52205 OFFICE SUPPLIES 37 104 191 2,000 - 2,000 2,000 80 8290 52600 MEMBERSHIP AND DUES - - - 100 100 100 100 80 8290 54500 CONTRACTED SERVICES - - 3,000 3,000 3,000 3,000 3,000 80 8290 55280 SENIOR CITIZEN COMMITTEE - - 2,806 - - - - 80 8290 55285 EVENT TICKETS 5,928 24,896 44,858 35,000 42,733 35,000 35,000 Maintenance and Operations Subtotal 5,965 25,000 50,856 40,100 45,833 40,100 40,100 TRIPS & TOURS 33,290 57,683 74,616 71,230 77,057 72,497 73,069 PARKS & RECREATION TOTAL 5,887,865 6,896,026 7,137,208 8,374,080 7,753,397 8,696,176 8,811,901 Fiscal Year 2026-27 Proposed Budget
Ad
e
e
PUBLIC WORKS
Water
Systems
Operator I
Customer Service
Representative
SupervisorParks
Maintenance
Worker II
Crew Leader
Water
Systems
Operator II
SupervisorFacilities
Facility
Maintenance
Worker II
Facility
Maintenance
Worker III
Facility
Maintenance
Worker I
Crew
Leader
Maintenance
Worker II
Utilities
Superintendent
Maintenance
Worker I
Associate
Engineer
Assistant
Engineer
Inspector
Counter Service
Representative
Maintenance
Worker I
Senior
Engineer
Custodian
Public Works
Superintendent
Water
Systems
Operator III
Secretary
SupervisorStreets
Equipment
Mechanic II
Technician
Senior Analyst
Secretary
Executive
Assistant
Principal Analyst
Deputy Director
Director
Treatment
Operator III
SupervisorDistribution
SupervisorTreatment/
Production
Treatment
Operator II
Treatment
Operator I
Equipment
Mechanic I
PUBLIC WORKS
FY 25-26
Adopted
FY 26-27
Approved Filled Vacancies
FY 26-27
Proposed
Public Works
Director of Public Works 1.00 1.00 1.00 0.00 1.00
Deputy Director 1.00 1.00 1.00 0.00 1.00
Assistant City Engineer 1.00 1.00 0.00 0.00 0.00
Assistant Engineer 0.00 0.00 0.00 1.00 1.00
Associate Engineer 2.00 2.00 2.00 0.00 2.00
Senior Engineer 1.00 1.00 1.00 0.00 1.00
Public Works Inspector 1.00 1.00 1.00 0.00 1.00
Utilities Superintendent 1.00 1.00 1.00 0.00 1.00
Supervisor 3.00 3.00 2.00 1.00 3.00
Public Works Superintendent 1.00 1.00 1.00 0.00 1.00
Water Systems Operator I 4.00 4.00 4.00 0.00 4.00
Water Systems Operator II 4.00 4.00 3.00 1.00 4.00
Water Systems Operator III 1.00 1.00 0.00 1.00 1.00
Water Treatment Operator I 1.00 1.00 1.00 0.00 1.00
Water Treatment Operator II 2.00 2.00 2.00 0.00 2.00
Water Treatment Operator III 1.00 1.00 1.00 0.00 1.00
Customer Service Representative 1.00 1.00 0.00 1.00 1.00 Water Distribution Supervisor 1.00 1.00 1.00 0.00 1.00
Senior Water Treatment Supervisor 1.00 1.00 1.00 0.00 1.00 Facilities Maintenance Worker I 3.00 3.00 3.00 0.00 3.00 Facilities Maintenance Worker II 2.00 2.00 2.00 0.00 2.00 Facilities Maintenance Worker III 3.00 3.00 3.00 0.00 3.00 Maintenance Crew Leader 6.00 6.00 6.00 0.00 6.00
Maintenance Worker I 5.00 5.00 5.00 4.00 9.00
Maintenance Worker II 12.00 12.00 9.00 1.00 10.00
Principal Analyst 1.00 1.00 1.00 0.00 1.00
Senior Analyst 1.00 1.00 1.00 0.00 1.00
Technician (Engineering) 1.00 1.00 1.00 0.00 1.00
Counter Service Representative 1.00 1.00 0.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 0.00 1.00
Secretary 2.00 2.00 2.00 0.00 2.00
Equipment Mechanic II 1.00 1.00 1.00 0.00 1.00
Equipment Mechanic I 1.00 1.00 1.00 0.00 1.00
Custodian 2.00 2.00 2.00 0.00 2.00
70.00 70.00 61.00 11.00 72.00
Fiscal Year 2026-27 Proposed Budget
Fiscal Year 2026-27(Proposed)
Authorized, Filled and Vacant
Proposed Positions, by Classification and Department
PUBLIC WORKS - General Fund Fiscal Year 2026-27 Proposed Budget $1,269,638
$1,222,986
$4,185,909
$1,814,887
$3,003,190
$633,558 $299,512
$93,000
ADMINISTRATION
ENGINEERING
STREET
MAINTENANCE
FACILITIES
MAINTENANCE PARK
MAINTENANCE
FLEET MAINTENANCE
STORM DRAIN
$4,805,841 $5,122,656
$5,431,080
$6,324,445
$5,758,921
$6,647,941 $6,727,083
$5,245,841
$6,105,895
$5,501,753
$5,423,059
$6,095,485
$5,458,877
$5,795,597
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
FY 2022-23
ACTUALS
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2025-26
YEAR-END
ESTIMATES
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
SALARY & BENEFITS
MAINT & OPERATIONS
Fiscal Year 2026-27 Proposed Budget
$100,000
$600,000
$1,100,000
$1,600,000
$2,100,000
$2,600,000
$3,100,000
$3,600,000
FY 2023-24
ACTUALS
FY 2024-25
ACTUALS
FY 2025-26
ADOPTED
FY 2026-27
APPROVED
FY 2026-27
PROPOSED
PUBLIC WORKS - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
ADMINISTRATION
40 4000 51100 SALARIES 101,752 170,700 178,258 223,912 186,616 234,011 231,544 40 4000 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 1,070 2,408 4,989 3,543 3,543 3,720 3,720 40 4000 51300 OVERTIME 534 - - - - - -
40 4000 51500 PUBLIC EMPLOYEE'S RETIREMENT 24,503 38,197 40,515 51,349 43,129 54,851 53,901 40 4000 51504 DEFERRED COMPENSATION 465 729 803 2,239 2,239 2,340 2,312 40 4000 51505 ROTH CONTRIBUTION - - 74 - - - -
40 4000 51600 WORKER'S COMPENSATION 797 1,736 2,256 2,809 2,809 3,250 3,354 40 4000 51700 DISABILITY INSURANCE 662 1,589 1,729 2,240 2,240 2,352 1,660 40 4000 51900 GROUP HEALTH & LIFE INSURANCE 12,892 18,967 20,936 28,687 22,176 31,699 33,337 40 4000 51901 CASH BACK INCENTIVE PAY 2,865 6,416 6,446 6,446 6,446 6,446 7,090 40 4000 51903 AUTO ALLOWANCE 270 1,950 1,920 1,920 1,920 2,122 1,920 40 4000 51904 TECHNOLOGY STIPEND 101 862 839 720 720 796 720 40 4000 51905 BILINGUAL PAY 163 156 150 150 150 166 150 40 4000 51906 POST EMPLOYMENT HEALTH PLAN 107 318 329 362 362 400 1,252 40 4000 51907 OPEB COST ALLOCATION 7,430 6,799 10,256 8,918 8,918 7,440 8,628 40 4000 51930 MEDICARE/EMPLOYER PORTION 1,627 2,642 2,782 3,247 3,247 3,393 3,354 40 4000 51961 VACANCY SAVINGS OFFSET 18,613 - - - - - - Salary and Benefits Subtotal 173,849 253,469 272,282 336,542 284,515 352,986 352,942 40 4000 52100 POSTAGE 14 - - 100 100 100 100
40 4000 52200 DEPARTMENTAL SUPPLIES 549 219 179 800 800 800 800 40 4000 52205 OFFICE SUPPLIES 3,451 3,202 1,747 3,500 3,500 3,500 3,500 40 4000 52400 PRINT, DUPLICATE & PHOTOCOPYING 100 - - 100 100 100 100 40 4000 52600 MEMBERSHIP AND DUES 2,478 1,356 2,743 3,100 3,100 3,100 3,100 40 4000 52700 BOOKS AND PERIODICALS - 60 - 200 200 200 200 40 4000 53200 MILEAGE REIMBURSEMENT - - - 100 161 100 100 40 4000 53500 SMALL TOOLS & EQUIPMENT - - - 500 500 500 500 40 4000 54100 SPECIAL DEPARTMENTAL EXPENSES 1,460 4,441 3,309 5,000 5,000 5,000 5,000 40 4000 54200 UTILITIES 167,895 187,936 191,675 170,000 170,000 170,000 230,621 40 4000 54500 CONTRACTED SERVICES 89,086 - - 5,000 5,000 5,000 5,000 40 4000 54800 CONVENTION & MTG EXPENSES 1,979 2,049 638 4,000 4,000 4,000 4,000 40 4000 54900 PROFESSIONAL DEVELOPMENT 975 980 1,000 1,500 1,500 1,500 1,500 40 4000 56910 LEGAL SERVICE 104,370 163,247 59,450 100,000 70,000 100,000 100,000 40 4000 57900 REPLACEMENT ACCOUNT - 185,287 185,287 539,189 539,189 515,476 562,175 40 4000 57300 FURNITURE & EQUIPMENT - 207 - - - - -
Maintenance and Operations Subtotal 372,357 548,983 446,028 833,089 803,150 809,376 916,696 ADMINISTRATION 546,206 802,452 718,310 1,169,631 1,087,665 1,162,362 1,269,638 Account Information
Fiscal Year 2026-27 Proposed Budget
PUBLIC WORKS - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
ENGINEERING
40 4010 51100 SALARIES 402,918 390,364 407,447 630,842 412,959 651,597 631,801 40 4010 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 36,700 12,455 5,407 8,357 8,357 8,775 8,775 40 4010 51200 HOURLY SALARIES - - - - - - -
40 4010 51300 OVERTIME 24,995 21,524 15,615 23,400 23,400 23,400 15,000 40 4010 51500 PUBLIC EMPLOYEE'S RETIREMENT 97,700 87,924 93,130 144,668 96,018 152,730 146,574 40 4010 51501 PUBLIC AGENCY RETIREMENT - - - - - - -
40 4010 51504 DEFERRED COMPENSATION 3,634 2,875 3,352 6,308 6,088 6,516 6,288 40 4010 51505 ROTH CONTRIBUTION - - 74 - - - -
40 4010 51600 WORKER'S COMPENSATION 3,154 3,969 5,157 7,917 7,917 9,052 9,119 40 4010 51700 DISABILITY INSURANCE 3,594 3,664 3,880 6,048 5,845 6,351 5,719 40 4010 51800 UNEMPLOYMENT INSURANCE 338 - - - - - -
40 4010 51900 GROUP HEALTH & LIFE INSURANCE 50,653 58,279 63,648 111,517 59,738 123,226 125,314 40 4010 51901 CASH BACK INCENTIVE PAY 12,175 11,310 10,743 10,743 10,743 10,743 11,817 40 4010 51903 AUTO ALLOWANCE 270 750 720 720 720 796 720 40 4010 51904 TECHNOLOGY STIPEND 101 281 270 270 270 298 270 40 4010 51905 BILINGUAL PAY 4,638 3,238 2,880 2,880 2,730 3,182 2,730 40 4010 51906 POST EMPLOYMENT HEALTH PLAN 107 318 329 362 362 400 351 40 4010 51907 OPEB COST ALLOCATION 22,533 20,619 29,527 25,127 25,127 20,717 23,464 40 4010 51908 CERTIFICATION COMPENSATION - 263 - - - - 125 40 4010 51930 MEDICARE/EMPLOYER PORTION 7,471 6,366 5,799 9,147 8,828 9,448 9,119 40 4010 51961 VACANCY SAVINGS OFFSET - 59,210 - - - - - Salary and Benefits Subtotal 670,983 683,408 647,979 988,306 669,102 1,027,231 997,186 40 4010 52100 POSTAGE - - - 1,000 1,000 1,000 1,000
40 4010 52250 UNIFORMS 1,051 797 659 2,500 2,500 2,500 2,500 40 4010 52400 PRINT, DUPLICATE & PHOTOCOPYING - 1,452 112 1,400 1,400 1,400 1,400 40 4010 52600 MEMBERSHIP AND DUES - 360 65 600 600 600 600 40 4010 52700 BOOKS AND PERIODICALS 36 600 - 600 600 600 600 40 4010 53200 MILEAGE REIMBURSEMENT - - 46 200 200 200 200 40 4010 53500 SMALL TOOLS & EQUIPMENT - 917 755 2,000 4,500 2,000 2,000 40 4010 54100 SPECIAL DEPARTMENTAL EXPENSES 251 1,431 4,548 7,000 4,500 7,000 7,000 40 4010 54400 PROFESSIONAL SERVICES 15,450 34,566 48,281 45,000 125,168 45,000 45,000 40 4010 54500 CONTRACTED SERVICES 260,500 171,121 44,697 165,000 370,496 165,000 165,000 40 4010 54800 CONVENTION & MTG EXPENSES - 390 500 500 500 500 500 40 4010 57850 CONTRA DEPOSIT ACCOUNTS (9,825) (21,368) (22,637) - (30,775) - - Maintenance and Operations Subtotal 267,462 190,266 77,026 225,800 480,689 225,800 225,800 ENGINEERING 938,445 873,674 725,005 1,214,106 1,149,791 1,253,031 1,222,986
STREET MAINTENANCE
40 4030 51100 SALARIES 697,847 720,545 839,538 875,939 818,142 921,267 984,947 40 4030 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 26,797 36,988 25,459 34,329 20,000 36,045 36,045 40 4030 51200 HOURLY SALARIES 82,774 113,037 103,774 157,294 112,891 168,541 165,261 40 4030 51300 OVERTIME 19,255 48,491 45,647 28,700 86,301 28,700 28,700 40 4030 51500 PUBLIC EMPLOYEE'S RETIREMENT 164,628 161,614 188,767 200,875 186,998 215,939 228,335 40 4030 51501 PUBLIC AGENCY RETIREMENT 3,075 3,556 3,806 5,899 5,899 6,320 6,197 40 4030 51504 DEFERRED COMPENSATION 4,607 4,831 5,288 8,759 8,759 9,213 9,797 40 4030 51505 ROTH CONTRIBUTION - - 106 - - - -
40 4030 51600 WORKER'S COMPENSATION 6,111 7,321 10,626 10,991 10,991 12,797 14,205 40 4030 51700 DISABILITY INSURANCE 6,931 6,412 7,924 8,748 8,748 9,186 13,371 40 4030 51800 UNEMPLOYMENT INSURANCE - 2,025 - - - - -
40 4030 51900 GROUP HEALTH & LIFE INSURANCE 159,881 155,971 201,820 229,005 192,264 253,051 290,905 40 4030 51901 CASH BACK INCENTIVE PAY 13,608 14,175 13,608 13,608 13,608 13,608 17,008 40 4030 51905 BILINGUAL PAY 1,795 1,043 1,080 1,500 1,500 1,658 1,080 40 4030 51907 OPEB COST ALLOCATION 34,985 32,012 40,225 34,890 34,890 29,290 36,556 40 4030 51961 VACANCY SAVINGS OFFSET 30,660 33,306 - - - - - 40 4030 51930 MEDICARE/EMPLOYER PORTION 13,001 13,530 14,825 12,701 12,701 13,358 14,205 Salary and Benefits Subtotal 1,265,955 1,354,857 1,502,491 1,623,238 1,513,692 1,718,973 1,846,612 PUBLIC WORKS - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
40 4030 52250 UNIFORMS 19,985 22,151 20,660 23,000 23,000 23,000 23,000 40 4030 52600 MEMBERSHIP AND DUES - - 463 500 500 500 500 40 4030 52700 BOOKS AND PERIODICALS 359 200 - 200 200 200 200 40 4030 53100 AUTOMOBILE SUPPLIES - 99 - - - - -
40 4030 53150 FUEL 48 - - - - - -
40 4030 53301 EQUIPMENT RENTAL 2,441 - 2,770 2,500 2,500 2,500 2,500 40 4030 53400 BUILDING & GROUNDS MAINTENANCE - - - - 670 - - 40 4030 53500 SMALL TOOLS & EQUIPMENT 25,530 39,979 56,581 20,000 30,000 20,000 20,000 40 4030 54200 UTILITIES 247,135 271,989 307,641 271,200 271,200 271,200 354,391 40 4030 54500 CONTRACTED SERVICES 1,284,480 1,261,165 1,358,996 1,024,309 925,231 1,060,937 1,064,783 40 4030 54605 ASPHALT MAINTENANCE 48,945 44,776 55,594 50,000 97,000 50,000 50,000 40 4030 54635 GENERAL CONSTRUCTION 5,787 1,869 15,562 24,500 32,559 24,500 24,500 40 4030 54640 GRAFFITI ABATEMENT 188,038 363,292 392,930 404,858 404,858 424,101 424,101 40 4030 54645 MEDIAN ISLAND MAINTENANCE 7,768 77,194 125,980 81,472 65,283 81,472 81,472 40 4030 54650 SIGNAGE 14,862 37,835 32,569 30,150 30,150 30,150 30,150 40 4030 54655 STREET LIGHTS/SIGNALS 108,296 158,081 111,100 220,000 220,000 220,000 220,000 40 4030 54660 STREET PAINTINGS/MARKINGS 9,203 14,012 12,773 15,000 15,000 15,000 15,000 40 4030 54670 TREE CARE 5,712 3,277 3,746 5,000 5,000 5,000 5,000 40 4030 54675 WEED ABATEMENT 5,614 8,151 5,193 7,800 7,800 7,800 7,800 40 4030 54930 SAFETY PROGRAMS & MATERIALS 10,417 10,318 8,505 15,900 20,900 15,900 15,900 Maintenance and Operations Subtotal 1,984,621 2,314,388 2,511,062 2,196,389 2,151,851 2,252,260 2,339,297 STREET MAINTENANCE 3,250,577 3,669,245 4,013,554 3,819,627 3,665,544 3,971,233 4,185,909
FACILITIES MAINTENANCE
40 4031 51100 SALARIES 545,515 589,933 621,680 683,644 683,644 706,947 710,811 40 4031 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 63,312 42,101 51,283 32,499 38,000 34,124 34,124 40 4031 51200 HOURLY SALARY 329 - - - - - -
40 4031 51300 OVERTIME 27,302 30,294 51,618 26,700 110,452 26,700 26,700 40 4031 51500 PUBLIC EMPLOYEE'S RETIREMENT 128,688 130,803 139,336 156,777 156,777 165,704 164,227 40 4031 51504 DEFERRED COMPENSATION 3,384 4,206 4,349 6,836 6,836 7,069 7,045 40 4031 51600 WORKER'S COMPENSATION 4,273 5,998 7,869 8,578 8,578 9,820 10,218 40 4031 51700 DISABILITY INSURANCE 4,984 5,264 5,843 6,898 6,898 7,243 8,929 40 4031 51900 GROUP HEALTH & LIFE INSURANCE 76,570 90,179 104,927 137,922 128,819 152,404 158,218 40 4031 51901 CASH BACK INCENTIVE PAY 27,216 28,350 27,276 27,216 27,216 27,216 29,938 40 4031 51905 BILINGUAL PAY 913 625 600 600 600 663 600 40 4031 51907 OPEB COST ALLOCATION 20,012 18,312 31,585 27,230 27,230 22,477 26,288 40 4031 51930 MEDICARE/EMPLOYER PORTION 10,256 10,007 10,861 9,913 9,913 10,251 10,218 40 4031 51961 VACANCY SAVINGS OFFSET 28,470 - - - - - - Salary and Benefits Subtotal 941,224 956,071 1,057,227 1,124,813 1,204,963 1,170,618 1,187,316 40 4031 52200 DEPARTMENTAL SUPPLIES 13,139 17,509 19,329 15,000 15,000 15,000 15,000 40 4031 53100 AUTOMOBILE SUPPLIES & R - 20 - - 295 - -
40 4031 53400 BUILDING AND GROUNDS MAINTENANCE 53,846 62,882 71,672 60,348 78,713 60,348 60,348 40 4031 53410 ELECTRICAL MAINTENANCE 33,351 26,935 38,970 28,000 28,000 28,000 28,000 40 4031 53430 PAINT SUPPLIES 4,458 11,987 6,332 7,704 12,704 7,704 7,704 40 4031 53440 PLUMBING SUPPLIES 25,636 22,798 18,300 36,000 66,000 36,000 37,000 40 4031 53450 SWIMMING POOL MAINTENANCE - - - 1,000 1,000 1,000 - 40 4031 53500 SMALL TOOLS & EQUIPMENT 28,207 21,976 75,572 59,900 207,507 59,900 59,900 40 4031 54100 SPECIAL DEPARTMENTAL EXPENSES - - - - - - - 40 4031 54400 PROFESSIONAL SERVICES 10,033 19,563 23,717 35,200 7,200 35,200 35,200 40 4031 54500 CONTRACTED SERVICES 345,640 540,291 347,502 365,010 399,611 365,666 370,189 40 4031 54930 SAFETY PROGRAMS & MATERIALS 2,171 3,800 3,507 5,480 5,480 5,480 5,480 40 4031 56205 PERMITS-FEES-LICENSES 5,082 6,940 7,709 8,750 8,750 8,750 8,750 40 4031 57300 FURNTIURE AND EQUIPMENT - - - - 35,685 - - Maintenance and Operations Subtotal 521,564 734,701 612,609 622,392 865,945 623,048 627,571 FACILITIES MAINTENANCE 1,462,788 1,690,772 1,669,836 1,747,205 2,070,908 1,793,666 1,814,887 PUBLIC WORKS - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
PARK MAINTENANCE
40 4032 51100 SALARIES 868,379 861,196 869,209 976,795 900,390 1,026,717 1,011,676 40 4032 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 53,124 40,687 40,348 34,740 67,598 36,477 36,477 40 4032 51200 HOURLY SALARIES 42,764 107,498 102,736 154,312 130,572 163,817 168,631 40 4032 51300 OVERTIME 54,131 53,976 76,009 55,900 104,153 55,900 55,900 40 4032 51500 PUBLIC EMPLOYEE'S RETIREMENT 199,403 200,237 197,299 224,004 207,797 240,656 234,505 40 4032 51501 PUBLIC AGENCY RETIREMENT 1,595 2,455 3,514 5,787 5,787 6,143 6,324 40 4032 51504 DEFERRED COMPENSATION 5,399 6,434 5,939 9,768 9,768 10,267 10,060 40 4032 51600 WORKER'S COMPENSATION 7,133 8,750 11,002 12,256 12,256 14,263 14,586 40 4032 51700 DISABILITY INSURANCE 7,913 7,728 8,756 9,785 9,785 10,274 13,955 40 4032 51800 UNEMPLOYMENT INSURANCE 3,038 87 - - 8,666 - - 40 4032 51900 GROUP HEALTH & LIFE INSURANCE 193,830 231,875 242,085 301,335 243,234 332,975 303,633 40 4032 51901 CASH BACK INCENTIVE PAY 14,324 14,921 14,324 14,324 14,324 14,324 15,756 40 4032 51905 BILINGUAL PAY - - - - - - -
40 4032 51907 OPEB COST ALLOCATION 33,429 30,589 44,729 38,907 38,913 32,643 37,538 40 4032 51930 MEDICARE/EMPLOYER PORTION 15,949 15,616 15,920 14,164 14,164 14,887 14,586 40 4032 51961 VACANCY SAVINGS OFFSET 31,755 - - - - - - Salary and Benefits Subtotal 1,532,166 1,582,050 1,631,871 1,852,077 1,767,407 1,959,343 1,923,627 40 4032 52200 DEPARTMENTAL SUPPLIES 6,740 7,477 7,935 8,400 8,400 8,820 8,820 40 4032 52205 OFFICE SUPPLIES 39 - - 300 300 300 300
40 4032 52250 UNIFORMS 3,030 2,715 1,755 5,250 5,250 5,513 5,513 40 4032 52600 MEMBERSHIP AND DUES - 188 - 500 500 500 500 40 4032 53200 MILEAGE REIMBURSEMENT - - - 500 500 500 500 40 4032 53300 EQUIPMENT MAINTENANCE & REPAIR 5,014 3,374 4,181 10,000 3,450 10,000 10,000 40 4032 53301 EQUIPMENT RENTAL 4,778 7,560 8,860 11,500 11,500 11,500 11,500 40 4032 53400 BUILDING AND GROUNDS MAINTENANCE 129,222 141,178 162,246 160,149 160,549 161,072 161,072 40 4032 53500 SMALL TOOLS & EQUIPMENT 5,806 4,630 4,166 5,250 15,850 5,513 5,513 40 4032 54100 SPECIAL DEPARTMENTAL EXPENSES - - - - - - - 40 4032 54200 UTILITIES 787,871 784,317 831,455 686,940 898,032 686,940 824,780 40 4032 54500 CONTRACTED SERVICES 620,328 852,364 279,778 24,930 24,930 25,592 25,592 40 4032 54675 WEED ABATEMENT 6,327 6,932 4,979 9,450 5,000 9,923 9,923 40 4032 54930 SAFETY PROGRAMS & MATERIALS 9,141 9,564 11,247 13,000 13,000 13,000 13,000 40 4032 56205 PERMITS - FEES - LICENSES - 2,524 - 2,550 2,550 2,550 2,550 40 4032 57300 FURNITURE & EQUIPMENT - - - - - - -
Maintenance and Operations Subtotal 1,578,297 1,822,823 1,316,602 938,719 1,149,811 941,723 1,079,563 PARK MAINTENANCE 3,110,463 3,404,874 2,948,473 2,790,796 2,917,218 2,901,066 3,003,190
FLEET MAINTENANCE
40 4033 51100 SALARIES 95,977 115,051 126,506 157,348 117,738 163,658 162,974 40 4033 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 3,397 1,353 1,930 1,000 1,000 1,050 1,050 40 4033 51500 PUBLIC EMPLOYEE'S RETIREMENT 23,202 25,718 28,194 36,084 26,911 38,360 37,797 40 4033 51504 DEFERRED COMPENSATION 241 254 281 1,573 1,573 1,637 1,622 40 4033 51600 WORKER'S COMPENSATION 751 1,170 1,601 1,975 1,975 2,273 2,350 40 4033 51700 DISABILITY INSURANCE 847 1,050 1,172 1,799 1,799 1,889 1,764 40 4033 51900 GROUP HEALTH & LIFE INSURANCE 23,852 28,244 30,465 46,815 26,905 51,731 52,674 40 4033 51901 CASH BACK INCENTIVE PAY 2,149 2,238 2,149 2,149 2,149 2,149 2,363 40 4033 51903 AUTO ALLOWANCE 180 500 480 480 480 530 480 40 4033 51904 TECHNOLOGY STIPEND 68 188 180 180 180 199 180 40 4033 51906 POST EMPLOYMENT HEALTH PLAN 71 212 220 241 241 267 234 40 4033 51907 OPEB COST ALLOCATION 4,058 3,714 5,818 6,267 6,267 5,203 6,050 40 4033 51930 MEDICARE/EMPLOYER PORTION 1,566 1,729 1,895 2,282 2,282 2,373 2,350 Salary and Benefits Subtotal 156,360 181,420 200,890 258,193 189,500 271,319 271,888 40 4033 53100 AUTOMOBILE SUPPLIES & REPAIR 46,857 74,113 70,644 55,000 70,000 55,000 55,000 40 4033 53150 FUEL 195,123 199,057 180,555 200,250 200,250 200,250 200,250 40 4033 53300 EQUIPMENT MAINTENANCE & REPAIR 26,748 20,256 23,436 22,000 34,000 22,000 22,000 40 4033 53500 SMALL TOOLS & EQUIPMENT 1,581 6,857 3,822 6,420 6,420 6,420 6,420 40 4033 54400 PROFESSIONAL SERVICES 3,385 2,757 2,511 3,000 3,000 3,000 3,000 40 4033 54500 CONTRACTED SERVICES 73,962 92,656 57,557 75,000 75,000 75,000 75,000 40 4033 57300 FURNITURE & EQUIPMENT 41,164 - - - - - -
Maintenance and Operations Subtotal 388,819 395,696 338,525 361,670 388,670 361,670 361,670 FLEET MAINTENANCE 545,179 577,117 539,415 619,863 578,170 632,989 633,558 PUBLIC WORKS - General Fund
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Dept Div Object Description ACTUALS ACTUALS ACTUALS ADOPTED
YEAR-END
ESTIMATES
APPROVED
BUDGET
PROPOSED
BUDGET
Account Information
Fiscal Year 2026-27 Proposed Budget
STORM DRAIN
40 4040 51100 SALARIES 44,376 77,188 80,766 94,886 83,352 98,449 98,048 40 4040 51120 VACATION/SICK LEAVE ACCRUAL PAY-OUT 4 561 - 1,242 1,242 1,304 1,304 40 4040 51300 OVERTIME 111 - - - - - -
40 4040 51500 PUBLIC EMPLOYEE'S RETIREMENT 10,571 17,289 18,370 21,760 21,760 23,076 22,833 40 4040 51504 DEFERRED COMPENSATION 90 58 76 949 949 984 979 40 4040 51505 ROTH CONTRIBUTION - - 30 - - - -
40 4040 51600 WORKER'S COMPENSATION 347 785 1,022 1,190 1,190 1,367 1,421 40 4040 51700 DISABILITY INSURANCE 159 679 767 956 956 1,004 640 40 4040 51900 GROUP HEALTH & LIFE INSURANCE 5,017 8,830 9,862 13,216 13,216 14,603 15,304 40 4040 51903 AUTO ALLOWANCE 360 1,000 960 960 960 1,061 960 40 4040 51904 TECHNOLOGY STIPEND 135 375 360 360 360 398 360 40 4040 51905 BILINGUAL PAY 130 125 120 120 120 133 120 40 4040 51906 POST EMPLOYMENT HEALTH PLAN 143 424 439 483 483 534 468 40 4040 51907 OPEB COST ALLOCATION 3,188 2,917 4,380 3,778 3,778 3,130 3,654 40 4040 51930 MEDICARE/EMPLOYER PORTION 674 1,148 1,187 1,376 1,376 1,428 1,421 Salary and Benefits Subtotal 65,304 111,380 118,340 141,276 129,742 147,471 147,512 40 4040 54400 PROFESSIONAL SERVICES - 9,584 - 30,000 30,000 30,000 30,000 40 4040 54500 CONTRACTED SERVICES 53,637 10,349 110,616 87,000 87,000 87,000 87,000 40 4040 56205 PERMITS - FEES - LICENSES 27,865 35,000 39,405 75,000 75,000 75,000 35,000 Maintenance and Operations Subtotal 81,502 54,933 150,021 192,000 192,000 192,000 152,000 STORM DRAIN 146,806 166,313 268,360 333,276 321,742 339,471 299,512
SANITARY SEWER
40 4050 53100 AUTOMOBILE SUPPLIES AND REPAIRS 5,000 - - - - - - 40 4050 54100 SPECIAL DEPARTMENTAL EXPENSES 7,143 - - - - - - 40 4050 54200 UTILITIES 6,681 8,067 8,721 - 10,369 - -
40 4050 54500 CONTRACTED SERVICES 32,395 20,456 10,566 23,000 23,000 23,000 23,000 40 4050 56205 PERMITS - FEES - LICENSES - 15,582 30,593 30,000 30,000 30,000 70,000 Maintenance and Operations Subtotal 51,219 44,105 49,879 53,000 63,369 53,000 93,000 SEWER 51,219 44,105 49,879 53,000 63,369 53,000 93,000
PUBLIC WORKS TOTAL 10,051,682 11,228,551 10,932,833 11,747,504 11,854,406 12,106,818 12,522,680 Fund
Number Fund Title
105 Liability Claims
106 Workers Compensation Claims
170 Equipment Replacement
180 Strategic Goals- CED
181 Community Benefit
200 Air Quality
201 Gas Tax (Highway Users Tax)
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
This fund is utilized to record expenditures related to replacement of vehicles, equipment, technology, furniture and related capital assets. It is classified as part of the "General Fund" in the City's audited financial statements and receives periodic funding (via non-operating transfers in) from available General Fund reserves.
The State of California levies a per gallon gasoline tax. Cities and counties receive revenue from the motor vehicle fuel taxes imposed pursuant to Revenue and Taxation Code Section 7360(a) and (b) through the Highway User Tax Account as outlined in the Streets and Highways code (Sections 2103, 2105, 2107, 2107.5)
Assembly Bill 2766 was adopted in 1990 to provide revenue to reduce air pollution from motor vehicles and for related planning, monitoring, enforcement, and technical studies. The Department of Motor Vehicles collects a registration surcharge of $6 per vehicle to fund the AB2766 Program. Forty percent of the AB2766 fund (approximately $20 million annually in the South Coast Air Basin) is returned to the cities and counties to fund transportation-related projects that reduce air pollution. AB2766 revenue is distributed on a quarterly basis to participating cities and counties based on the prorated share of their population.
This fund is utilized to record expenditures related to the payment of liability claims. The City is a member of a Joint Powers Authority insurance pool: CSAC - Excess Insurance Authority and utilizes in-house staff and third party administrators to process liability claims. It is classified as part of the "General Fund" in the City's audited financial statements and receives periodic funding (via non-operating transfers in) from available General Fund reserves.
This fund is utilized to record expenditures related to the payment of workers compensation related expenditures. The City is a member of a Joint Powers Authority insurance pool: CSAC - Excess Insurance Authority and utilizes inhouse staff and third party administrators to process liability claims. It is classified as part of the "General Fund" in the City's audited financial statements and receives periodic funding (via non-operating transfers in) from available General Fund reserves.
This fund is utilized to record expenditures related to CED strategic goals.
This fund is utilized to record expenditures related to community benefit.
Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
202 SB-1 Traffic Congestion Relief,
State Gasoline Tax
205 Proposition A
206 Proposition C
207 Measure R
208 Measure M
209 Measure W
The Proposition C sales tax, approved by LA County voters in 1990, is an additional half cent tax on retail sales in Los Angeles County. LA County Metro returns 20% of the Proposition C tax to the cities in the County for transportation purposes. The balance of the Proposition C tax is restricted 40% for construction and operation of the bus transit and rail system; 5% to expand rail and bus security; 10% for commuter rail, construction of transit centers, park and ride lots and freeway bus stops; and 25% for transit-related improvements to freeways and state highways.
Measure R was approved by Los Angeles County voters in November 2008.
Measure R is an ordinance authorizing an additional half cent sales tax to fund traffic relief and rail expansion according to an expenditure plan contained in the ordinance. The Measure R sales tax became effective July 1, 2009 and will remain in effect for 30 years (expiring July 1, 2039).
Measure M Was approved and imposes a retail transactions and use tax (“Sales Tax”) at the rate of one-half of one percent within Los Angeles County.
The Sales Tax will increase to one percent (1%) on July 1, 2039, when the Measure R tax of one-half of one percent (.5%) tax expires (see description of "Measure R" funding above). The Sales Tax is in addition to any other taxes authorized by law. The Sales Tax has no expiration date.
Measure W, the Safe Clean Water Program, was approved by Los Angeles County voters on November 6, 2018 that would increase L.A. County's local water supply, improve water quality, and invest in making the community greener and more livable. Funding is provided through a parcel tax of 2.5 cents per square foot of impermeable land area (buildings, concrete, etc.). to capture, treat, and recycle storm water.
The Proposition A sales tax, approved by LA County voters in 1980, is a half cent tax on most retail sales in Los Angeles County. LA County Metro returns 25% of the Proposition A tax to the cities in the County for transportation purposes. The balance of the Proposition A tax is restricted 35% for rail development and 40% for discretionary purposes.
State Controller's Office Division of Accounting and Reporting - Transportation Congestion Relief, Chapter 91, Statutes of 2000 (Assembly Bill 2928), amended by Chapter 656, Statutes of 2000 (Senate Bill 1662), requires the State Controller's Office (SCO) to allocate funding to cities and counties for Transportation Congestion Relief. In addition, in order to receive any allocation the city or county shall annually expend from its general fund for street, road, and highway purposes.
Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
210 Transportation Development
Authority
215 Measure A
220 Public Image Enhancement
221 California Beverage Container
230 Lighting and Landscape
Maintenance District
250 Cable / Public-EducationGovernment
The Los Angeles County Safe, Clean Neighborhood Parks and Beaches Measure of 2016 (Measure A) was approved by Los Angeles County voters in 2016. This measure provides funding for local parks, beaches, open space and water resources through the levy of an annual parcel tax of 1.5 cents per square foot of development. Local communities are allotted a portion of funding based on park needs.
Impact fees are charged on developments and funds are received to be used for various projects that seek to improve and enhance the overall aesthetics of the City. The development related fees are based on the valuation of the project (residential or commercial calculated at 0.5% or 1.0% of value of project over $100,000 or $150,000 (residential or commercial, respectively) The Landscaping and Lighting Assessment District No. 1 was formed on July 24, 1979, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15, of the California Streets and Highways Code. Under the 1972 Act, the Assessment District is authorized to fund, service, and/or maintain public landscaping, the installation or construction of public lighting facilities, the payment for electrical costs, and other related maintenance items. Revenue is generated through a property tax levy. The District’s boundaries are contiguous with the City’s boundaries.
Pursuant to Section 611 of the Communications Act, local franchising authorities may require cable operators to set aside channels for public, educational, or governmental ("PEG") use. The City receives a fixed percentage from local cable operators within city limits to fund the local "PEG" channel (i.e., Channel 3).
Transportation Development Act, Article 3 (TDA) funds are used by cities within Los Angeles County for the planning and construction of bicycle and pedestrian facilities. By ordinance, LA County Metro is responsible for administering the program and establishing its policies. TDA, Article 3 funds are allocated annually on a per capita basis to both cities and the County of Los Angeles.
The California Beverage Container Fund is part of the state’s Beverage Container Recycling Program, managed by CalRecycle. The fund is used to support recycling efforts, provide payments to recyclers and curbside programs, and promote environmental sustainability by reducing litter and landfill waste.
Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
255 Economic Development
Sustainability
270 Park Development
280 Community Development Block
Grant
291 Housing / Section 8
305 2018 Series A Certificate of
Participation (COP)
400 Capital Improvement
550 Water Operations
560 Pico Rivera Innovative Municipal
Energy
The City received Federal economic development funding and utilizes these funds for various projects aimed at improving the City's sales tax (i.e., retail) base.
The Federal Department of Housing and Urban Development (HUD) provides funding to be used in designated low-income census tracts within the City. Use of funds is limited to specific projects or tasks such as code enforcement, administration, ADA improvements to streets and sidewalks, and funding of approved "social services" agencies.
Section 8 of the Housing Act of 1937 (42 U.S.C. § 1437f), authorizes the payment of rental housing assistance to private landlords on behalf of approximately 4.8 million low-income households in the United States. The largest part of the section is the Housing Choice Voucher program which pays a large portion of the rents and utilities of eligible households. The U.S.
Department of Housing and Urban Development manages the Section 8 program.
This fund is used to record Capital Improvement Program (CIP) projects funded using General Fund appropriations. Prior to FY 2018-19, the City managed its CIP projects by transferring funding in/out of Fund 400 from the various other funds that supplied funding. In an effort to streamline reporting and management of the CIP program, only General Fund funded projects will have expenditures recorded in this fund beginning in FY 2018-19.
The City operates a water utility that serves approximately 9,400 residential, commercial and industrial customers. All revenue and expenditures related to the City's water utility are recorded in this fund. This is one of the City's enterprise funds (as classified in the annual financial statements).
This fund is utilized to account for funds received on new residential construction for the purpose of improving and/or developing the City's park system.
Beginning September 2017, the City began operating a municipal energy program through auspices of a "Community Choice Aggregation" (CCA) entity in The Pavement Management Plan (PMP) presented is a multi-year capital improvement project that will make use of $15 million in Certificates of Participation (COP) funding (2018 Series A). This financing plan was approved by the City Council in January 2018, and the Certificates of Participation were brought to market in July 2018.
Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
561 Pico Rivera Innovative Municipal
Energy (PRIME) Power Choice
Program
570 Golf Course Operations
590 Sports Arena
638 Surface Transportation Program
Local
640 American Recovery Plan
661 Highway Bridge Program
670 Used Oil Recycle
690 Recreation & Education
Accelerating Children's Hopes
(REACH)
REACH (Recreation and Education Accelerating Children's Hopes) is a State grant-funded after school program provided in partnership with the El Rancho Unified School District. REACH is designed to enhance children's overall academic performance, reduce absenteeism, improve behavior and re-engage the child in the educational process by providing homework assistance, mentoring, performing arts and recreational activities in a safe, supervised environment.
The Used Oil Recycling Fund supports the City’s administration of CalRecycle’s annual Used Oil Payment Program, which allocates funds to cities based on population to promote the proper collection and recycling of used motor oil and oil filters. These funds help cover public education, certified collection centers, and program operations to ensure environmental compliance and reduce illegal dumping.
The City operates a municipal golf course. It utilizes a third party management The City operates a sports arena on property leased from the US Army Corps of Engineers in the Whittier Narrows Flood Control area. The City leases this property to a third party management company and realizes income from quarterly lease payments.
The Surface Transportation Program (STP) is a Federal Department of Transportation program that provides flexible funding for projects to preserve and improve the conditions and performance on any Federal-aid highway, bridge and tunnel projects on any public road, pedestrian and bicycle infrastructure, and transit capital projects, including intercity bus terminals.
The Highway Bridge Program (HBP) is a safety program that provides Federalaid to local agencies to replace and rehabilitate deficient locally owned public highway bridges. This program is funded by the Federal Highway Administration (FHWA) authorized by United State Code (USC) Title 23.
This fund is used to account for the American Rescue Plan Act of 2021, the Corona Virus rescue package from the Federal government, designed to facilitate the United States' recovery from the devastating economic and health effects of the COVID-19 pandemic.
The PRIME Power Choice Fund supports the administration of Pico Rivera’s distributed energy resource program, which provides eligible CCA customers with solar and battery storage systems through long-term service agreements.
Fund
Number Fund Title
City of Pico Rivera
Fund Descriptions - Primary Funds*
Special Revenue, Capital, Enterprise and Grant Funds
Description
697 Misc. Local Grants
698 Misc. Federal Grants
699 Misc. State Grants
851 Successor Agency
875 Section 115 PRSP - Trust This fund is a grantor trust established to set aside funds for paying future employee benefits such as pensions and Other Post Employment Benefits (OPEB). Assets are dedicated to providing benefits employees/retirees and beneficiaries.
*The funds described here represent those funds having the majority of revenue and/or expenditures of all funds combined; there are additional 'minor' funds that either do not receive regular revenue deposits nor record expenses on a regular basis and have been omitted for the sake of clarity. Additional information about 'minor' funds can be found in the City's annual financial statements (Annual Comprehensive Financial Report, ACFR) This fund is utilized to record the activity (revenue and expenses) of various local grants (i.e., from the County of Los Angeles). The majority of local grants are utilized to provide funding for transportation related capital projects.
This fund records revenue and expense activity of various State of California grants. The majority of State grant awards are utilized to provide funding for transportation related capital projects.
The former Pico Rivera Redevelopment Agency activity is now recorded in this "Successor Agency" fund. The State of California Department of Finance (DOF) approves enforceable obligations that are funded using former tax increment (i.e., property tax) revenue. All revenue and expense activity related to the Successor Agency's approved enforceable obligations is recorded in this fund.
This fund is utilized to record revenue and expense activity of various Federal grants received. The majority of Federal grant funding is for transportation and road repair/maintenance capital projects.
Primary Fund Description Category
GENERAL FUND SPECIAL REVENUE FUNDS CAPITAL PROJECT FUNDS ENTERPRISE FUNDS TRUST AND AGENCY FUNDS General administration Low-income housing
assistance (Section 8)
Parks facility maintenance Water utility operations,
maintenance and capital
projects
Successor Agency operations
Legislative body
operations
Community social services
(CDBG)
General facility maintenance Golf Course operations
Law enforcement
(LASD Contract)
Transportation programs (nonfixed route)Non-special fund / grant funded capital projects
Sports Arena operations
City attorney / Legal
fees
Road repair (capital projects) Pico Rivera Innovative
Municipal Energy
Neighborhood
Improvement (Code
Enforcement)
Pedestrian and bike trail
construction and maintenance
Parking Enforcement Street light maintenance and
electricity expenses
Economic development Cable TV programming
Emergency Operations
/ Disaster
Preparedness
After-school programming
Planning Traffic signal synchronization
Information technology
services
General accounting,
budgeting, payroll,
procurement
Risk management
Recruitment services
Special events
Park maintenance
Senior services
Youth and adult
sporting programs /
aquatics
Marketing and
Communications
Street maintenance
Building inspection
Facilities maintenance
Fleet management and
maintenance
City of Pico Rivera
Functional Unit - Primary Fund Relationship Matrix
General Fund, Special Revenue, Capital, Enterprise and Grant Funds The matrix below describes the relationship between functional units (i.e., Departmental programs and services) and their funding source. Only those programs/services designated as "primary" and which have specific funding are included.
Non-major funds and the services they provide do not account for a material amount of appropriations in the budget and hence are not included below. The majority of programs and services provided by the City and their respective funding sources are included below. Program / Service Provided
Actuals Actuals Actuals
Adopted
Budget Estimate
Approved
Budget
Proposed
Budget
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 *Excluding General Fund
ADMINISTRATION
Fund: 182 ICE Legal Aid Revenue - - 25,000 - 25,000 - - 182 ICE Legal Aid Expenditure - - - - 37,350 - -
221 California Beverage Container Revenue 685 1,703 27,409 2,200 70,920 2,100 19,568 221 California Beverage Container Expenditure 6,723 - - 15,510 24,251 15,468 15,468 560 Pico Rivera Innovative Municipal Energy (PRIME) Revenue 24,389,553 28,765,231 29,050,353 29,113,255 28,548,576 29,329,310 28,294,610 560 Pico Rivera Innovative Municipal Energy (PRIME) Expenditure 18,935,357 21,514,630 24,722,808 25,535,866 26,675,330 27,661,105 28,223,119 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Ch Revenue - - 12,971 - 42,659 - - 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Ch Expenditure - - 12,878 - 34,145 - - 590 Recreation Area Complex Revenue 330,704 365,786 394,511 393,100 316,468 407,600 37,500 590 Recreation Area Complex Expenditure (2,798) 236,496 351,754 227,464 238,531 219,731 243,859 670 Used Oil Recycle Revenue 10,897 4,308 5,165 12,734 3,632 12,312 11,412 670 Used Oil Recycle Expenditure - 9,634 8,776 8,634 8,634 8,412 8,412 671 CalRecycle Revenue 565,530 524,393 623,498 516,831 573,961 582,778 582,778 671 CalRecycle Expenditure 395,279 409,087 206,275 395,145 296,644 414,151 538,172
ADMINISTRATIVE SERVICES
Fund: 105 Liability Claims Revenue 680,818 615,688 1,857,579 739,000 2,297,397 775,950 362,049 105 Liability Claims Expenditure 598,156 938,412 1,919,208 739,000 1,523,426 775,950 708,000 106 Workers Compensation Claims Revenue 519,176 171,500 171,500 172,500 172,500 198,375 501,994 106 Workers Compensation Claims Expenditure 150,547 95,085 214,136 172,500 292,226 198,375 437,000 170 Equipment Replacement Revenue 241,274 1,620,187 489,915 906,780 951,576 699,700 796,284 170 Equipment Replacement Expenditure 25,089 163,412 449,162 331,000 438,250 331,000 494,100 450 Financial System Replacement Revenue 87,913 - - - 392,844 - 70,049 450 Financial System Replacement Expenditure - - - - 29,314 - 47,430 551 Water Enterprise Revenue 36,297 114,465 152,151 121,000 - 114,900 - 551 Water Enterprise Expenditure - - 4,544,655 - - - -
640 American Recovery Plan Revenue - - 2,396,080 - 2,593,439 - - 640 American Recovery Plan Expenditure - - 2,396,080 - 2,593,439 - - 851 Successor Agency - Debt Service Fund Revenue 6,716,953 5,979,569 9,202,585 1,065,000 94,559,590 - - 851 Successor Agency - Debt Service Fund Expenditure 2,236,165 2,418,287 2,595,795 203,925 3,306,967 - - 852 Redevelopment Obligation Retirement Fund Revenue 3,944,340 7,135,270 4,794,518 - - - - 852 Redevelopment Obligation Retirement Fund Expenditure 5,558,295 3,824,746 8,102,955 - 2,979,879 - - 854 Successor Sales Tax Revenue - - - - - - -
854 Successor Sales Tax Expenditure - 1,065,000 - - - - - 875 Section 115 PRSP-Trust Revenue 115,059 173,776 801,149 85,500 233,769 85,000 377,000 875 Section 115 PRSP-Trust Expenditure 7,026 7,745 10,065 - 13,602 - - -
COMMUNITY & ECONOMIC DEVELOPMENT -
Fund: 180 Strategic Goals- CED Revenue 1,835,000 - - - - - - 180 Strategic Goals- CED Expenditure 135,420 406,234 60,219 600,000 19,128 520,019 520,019 255 Economic Development Sustainability Revenue 55,926 94,072 106,818 48,900 76,185 46,400 35,700 255 Economic Development Sustainability Expenditure 39,667 119,596 177,314 - 51,306 - - 280 Community Development Block Grant (CDBG) Revenue 1,579,782 649,205 790,321 611,687 508,008 611,687 598,522 280 Community Development Block Grant (CDBG) Expenditure 1,734,555 778,131 560,186 589,764 566,956 589,764 598,522 282 HOME Program Revenue 91,693 160,181 286,283 105,800 408,379 100,500 108,600 282 HOME Program Expenditure - - - - - - -
283 CalHome Revenue 1,200 1,096 - - - - -
283 CalHome Expenditure - - - - - - -
290 Low Mod Income Housing Revenue 58,103 71,537 (197,569) 48,300 67,474 45,900 58,900 290 Low Mod Income Housing Expenditure - - - - - - -
291 Housing Assistance Program (Section 8) Revenue 6,205,840 6,998,764 7,171,558 6,170,061 7,636,416 6,170,061 7,804,046 291 Housing Assistance Program (Section 8) Expenditure 6,147,784 6,674,338 7,114,817 6,123,880 7,537,138 6,161,052 7,805,959 All Funds Revenue and Expenditures*
FY 2023-25 Actuals
FY 2025-26 Adopted Budget & Year-End Estimate
FY 2026-2027 Approved & Proposed Budgets
Actuals Actuals Actuals
Adopted
Budget Estimate
Approved
Budget
Proposed
Budget
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 All Funds Revenue and Expenditures*
FY 2023-25 Actuals
FY 2025-26 Adopted Budget & Year-End Estimate
FY 2026-2027 Approved & Proposed Budgets
-
PUBLIC WORKS -
Fund: 200 Air Quality Improvement (AB 2766) Revenue 85,013 102,064 124,449 110,294 98,475 108,894 95,394 200 Air Quality Improvement (AB 2766) Expenditure 35,484 43,580 352,680 34,600 352,462 34,600 34,600 201 State Gas Tax (Highway Users Tax) Revenue 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,960 1,768,961 201 State Gas Tax (Highway Users Tax) Expenditure 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,961 1,768,961 202 SB1 - Traffic Congestion Relief Revenue 1,466,573 1,744,569 1,925,798 1,798,644 1,940,082 1,822,847 1,961,832 202 SB1 - Traffic Congestion Relief Expenditure 2,846,511 1,865,050 314,890 1,745,453 4,563,241 1,753,700 1,840,576 206 Proposition C Revenue 1,438,157 1,550,177 1,479,598 1,439,681 1,475,756 1,459,081 1,426,689 206 Proposition C Expenditure 2,037,295 1,724,974 2,194,942 1,739,415 438,337 1,713,821 1,418,821 207 Measure R Revenue 1,368,543 2,110,814 1,533,485 1,155,935 1,824,866 1,166,710 1,149,017 207 Measure R Expenditure 1,336,049 841,450 1,806,915 1,175,015 615,071 1,175,015 975,015 208 Measure M Revenue 1,185,305 2,156,337 2,645,657 1,120,833 1,330,818 1,142,418 1,165,806 208 Measure M Expenditure 1,079,866 2,935,241 1,733,998 1,372,369 1,047,204 1,438,309 1,288,309 209 Measure W Revenue 927,214 998,093 1,013,995 994,466 957,610 989,466 972,766 209 Measure W Expenditure 192,525 881,639 1,925,984 1,648,750 589,715 1,657,588 905,588 210 Transportation Development Act (TDA) Revenue 28,110 41,664 77,523 98,586 141,649 74,558 80,000 210 Transportation Development Act (TDA) Expenditure 27,178 42,923 144,256 70,000 143,070 70,000 80,000 220 Public Image Enhancement (PIE) Revenue 790,177 232,645 329,461 77,500 92,245 73,700 47,900 220 Public Image Enhancement (PIE) Expenditure 627 165,032 49,056 - 1,141,727 - - 225 Sewer Maintenance Revenue 167 20,380 - - 3 - -
225 Sewer Maintenance Expenditure - - - - - - -
230 Landscape and Lighting Maint Assessment District Revenue 2,116,949 2,225,833 2,440,691 2,347,800 2,679,999 2,405,730 2,397,285 230 Landscape and Lighting Maint Assessment District Expenditure 1,020,901 1,543,168 1,399,412 2,179,749 6,046,389 2,358,628 2,397,285 231 Paramount/Mines Assessment District Revenue 12,321 15,539 18,084 16,600 17,439 16,760 16,760 231 Paramount/Mines Assessment District Expenditure - - - - - - - 263 Passons Grade Separation Revenue - - - - - - -
263 Passons Grade Separation Expenditure - 15,158 - - - - - 270 Park Development Revenue 2,413 94,571 456,548 5,200 1,000,674 4,900 37,500 270 Park Development Expenditure 227,000 - - - 705,550 - - 305 2018 Series A Certificates of Participation Revenue 1,101,424 1,093,902 1,042,580 1,081,569 895,265 1,072,819 906,919 305 2018 Series A Certificates of Participation Expenditure 8,390,716 1,057,429 4,767,554 885,669 2,288,169 833,919 833,919 400 Capital Improvement Revenue 2,290,695 7,425,469 7,681,987 3,000,000 9,761,329 3,000,000 5,671,100 400 Capital Improvement Expenditure 656,921 2,510,616 4,276,557 - 8,814,459 - - 550 Water Authority Revenue 13,838,551 15,036,147 15,709,241 14,491,955 17,219,397 14,807,977 14,822,537 550 Water Authority Expenditure 7,461,718 9,464,361 10,548,469 17,118,721 16,431,859 14,100,212 14,355,046 637 Gateway Cities Council of Governments (COG) Revenue - - - - - - - 637 Gateway Cities Council of Governments (COG) Expenditure - - - - - - - 638 Surface Transportation Program Local (STPL) Federal Revenue 268,579 298,764 - - - - - 638 Surface Transportation Program Local (STPL) Federal Expenditure 311,701 255,299 - - - - - 661 Highway Bridge Program (HBP) Revenue 317,607 527,109 309,126 20,766,925 449,754 24,787,072 600,000 661 Highway Bridge Program (HBP) Expenditure 459,649 476,484 407,528 20,766,925 258,099 24,787,072 600,000 697 Miscellaneous Local Grants Revenue 1,079,663 2,295,016 237,509 59,000 372,292 59,000 59,000 697 Miscellaneous Local Grants Expenditure 1,695,246 1,510,224 290,829 59,000 426,103 59,000 59,000 698 Miscellaneous Federal Grants Revenue 1,055,239 563,757 302,931 1,067,485 118,862 3,666,269 3,666,269 698 Miscellaneous Federal Grants Expenditure 1,363,965 69,909 229,220 1,067,485 207,609 3,666,269 3,666,269 699 Miscellaneous State Grants Revenue 486,134 1,268,340 13,450,288 2,861,200 2,677,816 668,720 1,948,720 699 Miscellaneous State Grants Expenditure 725,139 5,907,931 10,340,091 450,518 2,415,637 678,038 958,038 -
PARKS AND RECREATION -
Fund: 181 Community Benefit Revenue - - 210,000 - 417,000 - - 181 Community Benefit Expenditure - - - 83,562 627,000 90,671 - 205 Proposition A Revenue 1,737,582 1,865,117 1,899,343 1,799,863 1,829,432 1,820,028 1,672,948 205 Proposition A Expenditure 1,352,124 1,382,538 1,647,812 2,405,827 4,512,509 2,425,544 2,162,827 215 Measure A Revenue 2 - 0 - - - -
215 Measure A Expenditure - 0 - - - - -
250 Cable/PEG Support Revenue 54,077 76,802 52,563 - 48,589 - 50,000 250 Cable/PEG Support Expenditure 102,087 9,600 14,321 37,355 505,503 37,355 17,945 570 Golf Course Revenue 755,540 1,363,772 1,386,407 1,351,651 1,363,893 1,351,651 308,950 570 Golf Course Expenditure 1,421,792 1,774,466 2,027,882 2,147,257 1,765,054 2,203,498 772,012 690 Recreation & Education Accelerating Children's Hopes Revenue 1,452,730 1,152,193 1,221,740 1,037,400 980,584 1,035,500 1,093,492 690 Recreation & Education Accelerating Children's Hopes Expenditure 1,067,496 1,115,568 1,157,404 1,278,393 1,342,319 1,318,194 1,386,391 ALL FUNDS* TOTAL REVENUE 82,883,358 99,385,130 115,434,769 98,529,510 188,891,965 102,485,633 81,578,857 ALL FUNDS* TOTAL EXPENDITURES 71,337,106 75,932,796 100,800,852 92,943,026 103,622,945 99,065,421 75,160,662 *Excluding General Fund 11,546,252 23,452,334 14,633,917 5,586,484 85,269,020 3,420,212 6,418,196 Fund:105 Liability Claims
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
105.00.0000-42305 Claim Settlement 397,989 402,011 1,396,905 - 1,039,497 - - 105.00.0000-47200 Miscellaneous Revenue - - - - 90,880 - - 105.00.0000-47850 Inter Departmental Charges - 170,000 170,000 739,000 739,000 775,950 362,049 105.00.0000-47900 Transfer In 282,829 43,677 290,674 - 428,020 - - Fund: 105 Total Revenue: 680,818 615,688 1,857,579 739,000 2,297,397 775,950 362,049 Expenditure:
105.60.6005-54500 Contracted Services 364,171 25,165 - - 280,752 - - 105.60.6005-56105 Liability Claim Payments 200,167 460,683 1,358,308 739,000 782,919 775,950 708,000 Total Expenditure 60.6005 564,339 485,848 1,358,308 739,000 1,063,671 775,950 708,000 105.70.7300-51100 Salaries - - 101 - 38 - -
105.70.7300-51500 Public Employees Retirement (PERS - - 23 - 9 - - 105.70.7300-51504 Deferred Compensation - - 1 - 0 - -
105.70.7300-51700 Disability Insurance - - 1 - 0 - -
105.70.7300-51900 Group Health & Life Ins - - 33 - 12 - - 105.70.7300-51930 Medicare/Employer Porti - - 1 - 1 - - 105.70.7300-54500 Contracted Services - - 297,911 - 379,965 - - 105.70.7300-57300 Furniture & Equipment - - - - 79,730 - - Total Expenditure 60.6005 - - 298,071 - 459,755 - -
105.70.7320-54500 Contracted Services 33,817 452,564 262,828 - - - - Total Expenditure 60.6005 33,817 452,564 262,828 - - -
Fund: 105 Total Expenditure: 598,156 938,412 1,919,207 739,000 1,523,426 775,950 708,000 Grand Total Revenues: 680,818 615,688 1,857,579 739,000 2,297,397 775,950 362,049 Grand Total Expenditures: 598,156 938,412 1,919,207 739,000 1,523,426 775,950 708,000 Grand Total Surplus / (Deficit) 82,661 (322,723) (61,628) - 773,971 - (345,951) Fund Balances (Deficits) - Beginning of Year (126,329) (43,668) (366,391) (428,019) (428,019) 345,952 345,952 Fund Balances (Deficits) - End of Year (43,668) (366,391) (428,019) (428,019) 345,952 345,952 1 Fund:106 Workers Compensation Claims
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
106.00.0000-47850 Inter Departmental Charges - 171,500 171,500 172,500 172,500 198,375 501,994 106.00.0000-47900 Transfer In 519,176 - - - - - -
Fund: 106 Total Revenue: 519,176 171,500 171,500 172,500 172,500 198,375 501,994 Expenditure:
106.60.6005-56106 Workers Comp Claim Payments 150,547 95,085 214,136 172,500 292,226 198,375 437,000 Total Expenditure 60.6005 150,547 95,085 214,136 172,500 292,226 198,375 437,000 Fund: 106 Total Expenditure: 150,547 95,085 214,136 172,500 292,226 198,375 437,000 Grand Total Revenues: 519,176 171,500 171,500 172,500 172,500 198,375 501,994 Grand Total Expenditures: 150,547 95,085 214,136 172,500 292,226 198,375 437,000 Grand Total Surplus / (Deficit) 368,629 76,415 (42,636) - (119,726) - 64,994 Fund Balances (Deficits) - Beginning of Year (347,676) 20,953 97,368 54,732 54,732 (64,994) (64,994) Fund Balances (Deficits) - End of Year 20,953 97,368 54,732 54,732 (64,994) (64,994) 0 Fund:170 Equipment Replacement
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
170.00.0000-43100 Interest Income 18,392 35,021 62,493 63,200 82,398 60,100 72,400 170.00.0000-43116 Investment Fair Value Gain (Loss) (4,068) 10,994 11,842 - (6,090) - - 170.00.0000-47100 Sales of Property - 150,100 81,210 - - - - 170.00.0000-47850 Inter Departmental Charges 226,950 334,370 334,371 843,580 875,269 639,600 723,884 170.00.0000-47900 Transfer In - FROM GENERAL FUN - 1,089,702 - - - - - Fund: 170 Total Revenue: 241,274 1,620,187 489,915 906,780 951,576 699,700 796,284 Expenditure:
170.11.6040-57300 Furniture and Equipment - - - - 59,989 - 144,100 Total Expenditures 11.6040 - - - - 59,989 - 144,100
170.20.6040-57300 Furniture and Equipment 5,341 2,439 123,866 77,000 45,203 77,000 - Total Expenditures 11.6040 5,341 2,439 123,866 77,000 45,203 77,000 - 170.40.4031-57404 Depr/Amort Expense - - 2,500 - 2,519 - - Total Expenditures 40.4031 - - 2,500 - 2,519 - -
170.40.4030-57300 Furniture and Equipment - 200,811 - - - - - 170.40.4030-57404 Depr/Amort Expense - 3,086 33,468 - 33,719 - - 170.40.4030-57800 Contra Capital - (200,811) - - - - -
Total Expenditures 40.4030 - 3,086 33,468 - 33,719 - -
170.40.4032-57300 Furniture and Equipment - - 224,152 - - - - 170.40.4032-57404 Depr/Amort Expense - - 17,950 - 28,229 - - 170.40.4032-57800 Contra Capital - - (224,151) - - - -
Total Expenditures 40.4032 - - 17,950 - 28,229 - -
170.40.4033-57300 Furniture and Equipment 411,054 1,182,788 69,978 254,000 - 254,000 50,000 170.40.4033-57310 Vehicles - - 187,088 - - - 289,293
170.40.4033-57404 Depr/Amort Expense 19,748 108,570 259,774 - 268,591 - 300,000 170.40.4033-57800 Contra Capital (411,054) (1,133,470) (245,462) - - - (289,293) Total Expenditures 40.4033 19,748 157,888 271,377 254,000 268,591 254,000 350,000 Fund: 170 Total Expenditure: 25,089 163,413 449,162 331,000 438,250 331,000 494,100 Grand Total Revenues: 241,274 1,620,187 489,915 906,780 951,576 699,700 796,284 Grand Total Expenditures: 25,089 163,413 449,162 331,000 438,250 331,000 494,100 Grand Total Surplus / (Deficit) 216,185 1,456,774 40,753 575,780 513,327 368,700 302,184 Fund Balances (Deficits) - Beginning of Year 1,045,212 1,261,397 2,718,171 2,758,924 2,758,924 3,272,251 3,272,251 Fund Balances (Deficits) - End of Year 1,261,397 2,718,171 2,758,924 3,334,704 3,272,251 3,640,951 3,574,435 Fund:180 Strategic Goals- CED
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
180.00.0000-47900 Transfer In - FROM GENERAL FUN 1,835,000 - - - - - - Fund: 180 Total Revenue: 1,835,000 - - - - - -
Expenditure:
180.30.3010-54400 Professional Services 135,420 366,234 60,219 600,000 19,128 520,019 520,019 Total Expenditures 30.3010 135,420 366,234 60,219 600,000 19,128 520,019 520,019 180.98.9800-56900 Transfer Out - 40,000 - - - - -
Total Expenditures 98.9800 - 40,000 - - - -
Fund: 180 Total Expenditure: 135,420 406,234 60,219 600,000 19,128 520,019 520,019 Grand Total Revenues: 1,835,000 - - - - - -
Grand Total Expenditures: 135,420 406,234 60,219 600,000 19,128 520,019 520,019 Grand Total Surplus / (Deficit) 1,699,580 (406,234) (60,219) (600,000) (19,128) (520,019) (520,019) Fund Balances (Deficits) - Beginning of Year - 1,699,580 1,293,346 1,233,128 1,233,128 1,213,999 1,213,999 Fund Balances (Deficits) - End of Year 1,699,580 1,293,346 1,233,128 633,128 1,213,999 693,980 693,980 Fund:181 Community Benefit
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
181.00.0000-47900 Transfer In - FROM GENERAL FUN - - 210,000 - 417,000 - - Fund: 181 Total Revenue: - - 210,000 - 417,000 - -
Expenditure:
181.80.8102-54500 Contracted Services - - - - 627,000 - - Total Expenditures 181.80 - - - - 627,000 - -
181.98.9800-56900 Transfer Out - - - (83,562) - 90,671 - Total Expenditures 98.9800 - - - (83,562) - 90,671 -
Fund: 181 Total Expenditure: - - - (83,562) 627,000 90,671 - Grand Total Revenues: - - 210,000 - 417,000 - -
Grand Total Expenditures: - - - (83,562) 627,000 90,671 - Grand Total Surplus / (Deficit) - - 210,000 83,562 (210,000) (90,671) - Fund Balances (Deficits) - Beginning of Year - - - 210,000 210,000 - - Fund Balances (Deficits) - End of Year - - 210,000 293,562 - (90,671) - Fund:182 ICE Legal Aid
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
182.00.0000-47900 Transfer In - FROM GENERAL FUN - - 25,000 - 25,000 - - Fund: 182 Total Revenue: - - 25,000 - 25,000 - -
Expenditure:
182.11.1100-54107 Contracted Services - - - - 37,350 - - Total Expenditures 182.11 - - - - 37,350 - -
Fund: 182 Total Expenditure: - - - - 37,350 - -
Grand Total Revenues: - - 25,000 - 25,000 - -
Grand Total Expenditures: - - - - 37,350 - -
Grand Total Surplus / (Deficit) - - 25,000 - (12,350) - - Fund Balances (Deficits) - Beginning of Year - - - 25,000 25,000 12,650 12,650 Fund Balances (Deficits) - End of Year - - 25,000 25,000 12,650 12,650 12,650 Fund:200 Air Quality Improvement
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
200.00.0000-43100 Interest Income 9,491 20,064 25,927 27,700 16,766 26,300 12,800 200.00.0000-42305 Claim Settlement - - 13,421 - - - -
200.00.0000-43116 Investment Fair Value Gain (Loss) (1,600) 7,287 4,688 - (885) - - 200.00.0000-45140 AQMD AB2766 77,122 74,713 80,413 82,594 82,594 82,594 82,594 Fund: 200 Total Revenue: 85,013 102,064 124,449 110,294 98,475 108,894 95,394 Expenditure:
200.40.4033-57300 Furniture & Equipment 28,980 34,600 - 34,600 34,600 34,600 34,600 200.40.4033-57310 Vehicles - - 188,861 - 296,000 - -
Total Expenditures 40.4033 28,980 34,600 188,861 34,600 330,600 34,600 34,600 200.70.7300-54500 Contracted Services 6,505 8,980 163,819 - 21,862 - - Total Expenditures 70.7300 6,505 8,980 163,819 - 21,862 - - Fund 200 Total Expenditures: 35,484 43,580 352,680 34,600 352,462 34,600 34,600 Grand Total Revenues: 85,013 102,064 124,449 110,294 98,475 108,894 95,394 Grand Total Expenditures: 35,484 43,580 352,680 34,600 352,462 34,600 34,600 Grand Total Surplus / (Deficit) 49,529 58,484 (228,231) 75,694 (253,987) 74,294 60,794 Fund Balances (Deficits) - Beginning of Year 454,527 504,056 562,540 334,309 334,309 80,322 80,322 Fund Balances (Deficits) - End of Year 504,056 562,540 334,309 410,003 80,322 154,616 141,116 Fund:201 State Gas Tax
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
201.00.0000-44300 State Gasoline Tax 2107 482,148 510,343 512,588 539,798 507,982 550,594 550,595 201.00.0000-44400 State Gasoline Tax 2107.5 7,500 7,500 5,994 7,500 5,949 7,650 7,650 201.00.0000-44500 State Gasoline Tax 2106 207,889 219,098 224,804 226,034 222,193 230,555 230,555 201.00.0000-44600 State Gasoline Tax 2105 353,784 377,030 386,401 395,522 391,280 403,432 403,432 201.00.0000-44650 State Gasoline Tax 2103 506,530 565,356 594,182 565,421 591,940 576,729 576,729 Fund: 201 Total Revenue: 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,960 1,768,961 Expenditure:
201.98.9800-56900 Transfer Out 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,961 1,768,961 Total Expenditures 98.9800 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,961 1,768,961 Fund: 201 Total Expenditure: 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,961 1,768,961 Grand Total Revenues: 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,960 1,768,961 Grand Total Expenditures: 1,557,851 1,679,327 1,723,969 1,734,275 1,719,344 1,768,961 1,768,961 Grand Total Surplus / (Deficit) - - - - - (1) -
Fund Balances (Deficits) - End of Year - - - - - (1) -
Fund: 202 SB-1 Traffic Congestion Relief, State Gasoline Tax Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
202.00.0000-43100 Interest Income 94,795 104,376 199,687 168,500 242,579 160,100 218,500 202.00.0000-43116 Investment Fair Value Gain (Loss) (15,255) 36,346 30,585 - (17,705) - - 202.00.0000-44660 State Gasoline Tax 2030 (Road Main 1,387,033 1,603,846 1,695,526 1,630,144 1,715,207 1,662,747 1,743,332 Fund: 202 Total Revenue: 1,466,573 1,744,569 1,925,798 1,798,644 1,940,082 1,822,847 1,961,832 Expenditure:
202.40.4000-51100 Salaries 8,477 10,354 12,440 20,000 14,290 20,000 20,000 202.40.4000-51500 Public Employee's Retirement 2,043 2,315 2,804 - 3,297 - - 202.40.4000-51504 Deferred Compensation 98 103 123 - 143 - - 202.40.4000-51600 Workers Compensation 66 105 157 - 162 - - 202.40.4000-51700 Disability Insurance 81 100 116 - 140 - - 202.40.4000-51900 Group Health & Life Insurance 1,240 1,742 2,176 - 2,762 - - 202.40.4000-51930 Medicare/Employer Portion 127 150 178 - 207 - - Total Expenditures 40.4000 12,132 14,869 17,994 20,000 21,000 20,000 20,000 202.40.4010-51100 Salaries 63,791 35,896 68,152 252,388 77,883 256,914 256,920 202.40.4010-51120 Vacation/Sick Leave Accrual Pay-Ou 6,162 138 4,296 1,104 1,156 1,159 1,159 202.40.4010-51500 Public Employee's Retirement 15,718 8,022 15,496 32,653 17,989 34,436 34,247 202.40.4010-51504 Deferred Compensation 729 359 336 1,424 354 1,469 1,469 202.40.4010-51600 Workers Compensation 499 365 863 1,787 889 2,041 2,130 202.40.4010-51700 Disability Insurance 653 357 420 1,498 749 1,573 1,016 202.40.4010-51800 Group Health & Life Insurance 1,354 - - - - - - 202.40.4010-51900 Group Health & Life Insurance 564 433 3,599 21,632 4,003 23,903 10,434 202.40.4010-51901 Cash Back Incentive Pay 10,027 4,267 3,581 3,581 3,603 3,581 3,939 202.40.4010-51903 Auto Allowance - 1,200 1,200 1,200 1,208 1,326 1,200 202.40.4010-51904 Technology Stipend - 450 450 450 453 497 450 202.40.4010-51907 OPEB Cost Allocation 4,862 4,449 6,847 5,671 5,671 4,671 5,482 202.40.4010-51930 Medicare/Employer Portion 1,247 608 1,125 2,065 1,225 2,130 2,130 202.40.4010-54500 Contracted Services 2,753 - - - - - - Total Expenditures 40.4010 108,359 56,545 106,364 325,453 115,181 333,700 320,576 202.70.7300-51100 Salaries 1,397 141 5,160 - 20,036 - - 202.70.7300-51500 Public Employees Retirement (PERS 327 32 1,177 - 4,607 - - 202.70.7300-51504 Deferred Compensation 9 1 30 - 3 - -
202.70.7300-51600 Workers Compensation 11 1 65 - 67 - - 202.70.7300-51700 Disability Insurance 12 1 38 - 206 - - 202.70.7300-51900 Group Health & Life Insurance 224 39 224 - 1,850 - - 202.70.7300-51930 Medicare/Employer Portion 20 2 75 - 291 - - 202.70.7300-54500 Contracted Services 2,724,020 1,793,418 183,762 1,400,000 4,400,000 1,400,000 1,500,000 Total Expenditures 70.7300 2,726,020 1,793,636 190,532 1,400,000 4,427,060 1,400,000 1,500,000 Fund: 202 Total Expenditure: 2,846,511 1,865,050 314,890 1,745,453 4,563,241 1,753,700 1,840,576 Grand Total Revenues: 1,466,573 1,744,569 1,925,798 1,798,644 1,940,082 1,822,847 1,961,832 Grand Total Expenditures: 2,846,511 1,865,050 314,890 1,745,453 4,563,241 1,753,700 1,840,576 Grand Total Surplus / (Deficit) (1,379,938) (120,482) 1,610,908 53,191 (2,623,159) 69,147 121,256 Fund Balances (Deficits) - Beginning of Year 4,543,892 3,163,954 3,043,472 4,654,380 4,654,380 2,031,221 2,031,221 Fund Balances (Deficits) - End of Year 3,163,954 3,043,472 4,654,380 4,707,571 2,031,221 2,100,368 2,152,477 Fund:205 Proposition A
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
205.00.0000-43100 Interest Income 74,602 152,073 246,606 226,600 205,732 215,300 79,300 205.00.0000-43116 Investment Fair Value Gain (Loss) (12,112) 55,728 40,447 - (6,850) - - 205.00.0000-45600 Prop A Funds 1,660,062 1,629,219 1,599,906 1,573,263 1,629,292 1,604,728 1,593,648 205.00.0000-47100 Sales of Property - - 5,000 - - - -
205.00.0000-47200 Miscellaneous Revenue 15,030 28,097 7,385 - 1,259 - - Fund: 205 Total Revenue: 1,737,582 1,865,117 1,899,343 1,799,863 1,829,432 1,820,028 1,672,948 Expenditure:
205.15.1500-54500 Contracted Services 152,043 188,591 - 21,349 - 21,349 21,349 Total Expenditure 15.1500 152,043 188,591 - 21,349 - 21,349 21,349 205.20.2000-51100 Salaries 8,786 7,371 6,521 - 7,867 - - 205.20.2000-51500 Public Employee's Retirement 2,141 1,648 1,569 - 1,912 - - 205.20.2000-51504 Deferred Compensation 75 73 66 - 79 - - 205.20.2000-51600 Worker's Compensation Insurance 69 75 83 - 85 - - 205.20.2000-51700 Disability Insurance 84 69 61 - 52 - - 205.20.2000-51900 Group Health & Life Insurance 1,562 1,559 728 - 556 - - 205.20.2000-51930 Medicare/Employer Portion 133 107 94 - 114 - - 205.20.2000-54500 Contracted Services - - - - 3,000,000 - - Total Expenditures 20.2000 12,851 10,902 9,122 - 3,010,665 - - 205.40.4000-51100 Salaries 295 - - - - - -
205.40.4000-51500 Public Employees Retirement 70 - - - - - - 205.40.4000-51504 Deferred Compensation 3 - - - - - -
205.40.4000-51600 Worker's Compensation Insurance 2 - - - - - - 205.40.4000-51700 Disability Insurance 3 - - - - - -
205.40.4000-51900 Group Health & Life Insurance 61 - - - - - - 205.40.4000-51930 Medicare/Employer Portion 4 - - - - - - Total Expenditures 40.4000 438 - - - - - -
205.40.4010-54500 Contracted Services 450 - - - - - -
Total Expenditures 40.4010 450 - - - - - -
205.40.4030-54500 Contracted Services 188,051 250,335 258,066 275,100 243,930 288,855 288,855 Total Expenditures 40.4030 188,051 250,335 258,066 275,100 243,930 288,855 288,855 205.70.7300-54500 Contracted Services 161 26,835 228,165 300,000 119,192 300,000 - Total Expenditures 70.7300 161 26,835 228,165 300,000 119,192 300,000 - Fund:205 Proposition A
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
205.80.8410-51100 Salaries 117,817 110,670 94,690 120,201 15,762 123,807 106,764 205.80.8410-51120 Vacation/Sick Leave Accrual Pay-Ou - 2,936 14,730 1,610 - 1,691 1,691 205.80.8410-51200 Hourly Salaries - - - - 2,040 - 33,837 205.80.8410-51500 Public Employee's Retirement (PERS 28,725 24,734 21,610 27,565 3,731 29,020 24,887 205.80.8410-51501 Public Agency Retirement System - - - - 77 - 1,269 205.80.8410-51504 Deferred Compensation 1,145 1,104 924 1,202 158 1,238 1,068 205.80.8410-51600 Worker's Compensation Insurance 922 1,125 1,198 1,508 1,234 1,720 1,548 205.80.8410-51700 Disability Insurance 1,126 1,058 916 1,218 181 1,279 1,069 205.80.8410-51900 Group Health & Life Insurance 9,264 10,095 10,000 12,493 1,014 13,804 36,708 205.80.8410-51905 Bilingual Pay - - - - - - 1,200
205.80.8410-51906 Post Employment Health Plan 40 - - - 54 - - 205.80.8410-51907 OPEB 4,254 3,892 5,574 4,788 4,788 3,936 3,984 205.80.8410-51930 Medicare/Employer Portion 1,821 1,647 1,587 1,743 258 1,795 1,548 205.80.8410-52100 Postage - - - 5,000 - 5,000 5,000
205.80.8410-52200 Department Supplies 23 - - 3,200 1,274 3,200 3,200 205.80.8410-52205 Office Supplies 988 855 169 2,000 150 2,000 2,000 205.80.8410-52300 Advertising & Publications 5,972 5,000 - 9,000 - 9,000 9,000 205.80.8410-52400 Print, Duplicate, Photocopy 4,205 516 - 5,000 - 5,000 5,000 205.80.8410-52600 Membership and Dues 715 930 975 2,250 - 2,250 2,250 205.80.8410-53100 Automobile Supplies/Services 12,384 4,945 667 7,500 - 7,500 7,500 205.80.8410-53150 Fuel 32 - - 3,600 - 3,600 3,600
205.80.8410-53200 Mileage Reimbursement - - - 1,500 - 1,500 1,500 205.80.8410-53500 Small Tools and Equipment 2,612 - - 7,000 - 7,000 7,000 205.80.8410-54400 Professional Services 4,205 - - 30,000 - 30,000 30,000 205.80.8410-54500 Contracted Services 586,465 736,367 999,421 1,541,400 1,105,609 1,541,400 1,541,400 205.80.8410-54530 Credit Card Service Charges - - - 100 - 100 100 205.80.8410-54800 Conventions and Meetings 3,809 - - 13,500 2,395 13,500 13,500 205.80.8410-54900 Professional Development - - - 6,000 - 6,000 6,000 205.80.8410-57300 Furniture and Equipment 211,607 - - - - - - Total Expenditures 80.8410 998,131 905,874 1,152,459 1,809,378 1,138,723 1,815,340 1,852,623 Fund: 205 Total Expenditure: 1,352,124 1,382,538 1,647,812 2,405,827 4,512,509 2,425,544 2,162,827 Grand Total Revenues: 1,737,582 1,865,117 1,899,343 1,799,863 1,829,432 1,820,028 1,672,948 Grand Total Expenditures: 1,352,124 1,382,538 1,647,812 2,405,827 4,512,509 2,425,544 2,162,827 Grand Total Surplus / (Deficit) 385,458 482,579 251,531 (605,964) (2,683,078) (605,516) (489,879) Fund Balances (Deficits) - Beginning of Year 3,319,585 3,705,042 4,187,622 4,439,153 4,439,153 1,756,075 1,756,075 Fund Balances (Deficits) - End of Year 3,705,042 4,187,622 4,439,153 3,833,189 1,756,075 1,150,559 1,266,196 Fund:206 Proposition C
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
206.00.0000-43100 Interest Income 72,029 103,260 127,586 134,700 109,604 128,000 104,800 206.00.0000-43116 Investment Fair Value Gain (Loss) (10,846) 39,229 21,541 - (8,789) - - 206.00.0000-45003 State Grant - Prop C - 56,289 3,389 - 23,487 - - 206.00.0000-45700 Prop. C Funds 1,376,974 1,351,400 1,327,081 1,304,981 1,351,455 1,331,081 1,321,889 Fund: 206 Total Revenue: 1,438,157 1,550,177 1,479,598 1,439,681 1,475,756 1,459,081 1,426,689 Expenditure:
206.20.2000-51100 Salaries 8,528 7,371 6,700 - 7,867 - - 206.20.2000-51500 Public Employee's Retirement 2,081 1,648 1,610 - 1,913 - - 206.20.2000-51504 Deferred Compensation 73 73 68 - 79 - - 206.20.2000-51600 Worker's Compensation Insurance 67 75 85 - 88 - - 206.20.2000-51700 Disability Insurance 81 69 60 - 70 - - 206.20.2000-51900 Group Health & Life Insurance 1,507 1,559 710 - 634 - - 206.20.2000-51930 Medicare/Employer Portion 129 107 97 - 114 - - Total Expenditures 20.2000 12,466 10,903 9,330 - 10,764 - - 206.40.4000-51100 Salaries 14,051 15,021 16,375 30,000 17,708 30,000 30,000 206.40.4000-51500 Public Employee's Retirement 3,410 3,358 3,737 - 4,092 - - 206.40.4000-51504 Deferred Compensation 107 150 165 - 177 - - 206.40.4000-51600 Worker's Compensation Insurance 110 153 207 - 213 - - 206.40.4000-51700 Disability Insurance 132 143 159 - 170 - - 206.40.4000-51900 Group Health & Life Insurance 2,020 2,515 3,043 - 3,136 - - 206.40.4000-51930 Medicare/Employer Portion 211 218 237 - 257 - - Total Expenditures 40.4000 20,042 21,558 23,923 30,000 25,753 30,000 30,000 206.40.4010-51100 Salaries 15,107 10,760 10,563 30,000 13,269 30,000 30,000 206.40.4010-51500 Public Employees Retirement (PERS 3,739 2,405 2,397 - 3,062 - - 206.40.4010-51504 Deferred Compensation 150 108 107 - 133 - - 206.40.4010-51600 Workers Compensation 118 109 134 - 138 - - 206.40.4010-51700 Disability Insurance 149 103 100 - 130 - - 206.40.4010-51900 Group Health & Life Ins 1,139 888 924 - 1,105 - - 206.40.4010-51930 Medicare/Employer Porti 231 156 152 - 192 - - Total Expenditures 40.4010 20,633 14,528 14,377 30,000 18,028 30,000 30,000 206.40.4030-54640 Graffiti Abatement 100,000 - - - - - - 206.40.4030-54655 Street Lights/Signals 50,000 - - - - - - Total Expenditures 40.4030 150,000 - - - - - -
206.70.7300-51100 Salaries 95,590 91,347 100,999 - 89,072 - - 206.70.7300-51300 Overtime - 379 398 - 1,403 - -
206.70.7300-51500 Public Employees Retirement (PERS 24,417 20,415 22,924 - 20,612 - - 206.70.7300-51504 Deferred Compensation 887 912 983 - 882 - - 206.70.7300-51600 Workers Compensation 727 929 1,278 - 1,316 - - 206.70.7300-51700 Disability Insurance 935 867 910 - 864 - - 206.70.7300-51900 Group Health & Life Insurance 10,752 10,079 10,335 - 8,771 - - 206.70.7300-51930 Medicare/Employer Portions 1,512 1,330 1,462 - 1,312 - - 206.70.7300-54500 Contracted Services 1,630,909 1,510,677 1,968,483 1,639,415 253,402 1,613,821 1,318,821 206.70.7300-54521 Design Services 1,495 - - - - - -
206.70.7300-56205 Permits - Fees - Licenses 75 150 75 - - - - Total Expenditures 70.7300 1,767,298 1,637,085 2,107,847 1,639,415 377,634 1,613,821 1,318,821 Fund:206 Proposition C
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
206.70.7305-51100 Salaries 2,112 1,177 - - - - -
206.70.7305-51500 Public Employees Retirement (PERS 513 263 - - - - - 206.70.7305-51504 Deferred Compensation 19 12 - - - - - 206.70.7305-51600 Workers Compensation 35 12 - - - - -
206.70.7305-51700 Disability Insurance 19 11 - - - - -
206.70.7305-51900 Group Health & Life Ins 165 7 - - - - - 206.70.7305-51930 Medicare/Employer Porti 32 17 - - - - - 206.70.7305-54500 Contracted Services 43,960 19,401 19,465 - 6,158 - - Total Expenditures 70.7305 46,855 20,900 19,465 - 6,158 - - 206.80.8410-54100 Departmental Expenses - - - 20,000 - 20,000 20,000 Total Expenditures 80.8410 - - - 20,000 - 20,000 20,000 206.80.8420-54100 Departmental Expenses 20,000 20,000 20,000 20,000 - 20,000 20,000 Total Expenditures 80.8420 20,000 20,000 20,000 20,000 - 20,000 20,000 Fund: 206 Total Expenditure: 2,037,295 1,724,974 2,194,942 1,739,415 438,337 1,713,821 1,418,821 Grand Total Revenues: 1,438,157 1,550,177 1,479,598 1,439,681 1,475,756 1,459,081 1,426,689 Grand Total Expenditures: 2,037,295 1,724,974 2,194,942 1,739,415 438,337 1,713,821 1,418,821 Grand Total Surplus / (Deficit) (599,139) (174,797) (715,345) (299,734) 1,037,420 (254,740) 7,868 Fund Balances (Deficits) - Beginning of Year 3,154,908 2,555,769 2,380,973 1,665,628 1,665,628 2,703,048 2,703,048 Fund Balances (Deficits) - End of Year 2,555,769 2,380,973 1,665,628 1,365,894 2,703,048 2,448,308 2,710,916 Fund:207 Measure R
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
207.00.0000-43100 Interest Income 48,547 102,679 186,503 177,200 162,811 168,400 157,600 207.00.0000-43116 Investment Fair Value Gain (Loss) (8,318) 35,295 28,932 - (12,471) - - 207.00.0000-45750 Measure R 1,032,433 1,013,233 995,126 978,735 1,013,381 998,310 991,417 207.00.0000-45751 Measure R Fund-Grant Projects (Ho 295,881 959,608 322,925 - 661,145 - - 207.00.0000-47200 Miscellaneous Revenue - (0) - - - - - Fund: 207 Total Revenue: 1,368,543 2,110,814 1,533,485 1,155,935 1,824,866 1,166,710 1,149,017 Expenditure:
207.11.1110-54500 Contracted Services - 17,302 - 25,015 - 25,015 25,015 Total Expenditures 11.1110 - 17,302 - 25,015 - 25,015 25,015 207.40.4000-51100 Salaries 12,904 13,526 14,797 20,000 15,760 20,000 20,000 207.40.4000-51500 Public Employees Retirement (PERS 3,143 3,023 3,377 - 3,642 - - 207.40.4000-51504 Deferred Compensation 115 135 149 - 158 - - 207.40.4000-51600 Workers Compensation 101 138 187 - 193 - - 207.40.4000-51700 Disability Insurance 120 131 144 - 150 - - 207.40.4000-51900 Group Health & Life Ins 1,834 2,299 2,772 - 2,864 - - 207.40.4000-51930 Medicare/Employer Porti 195 196 215 - 228 - - Total Expenditures 40.4000 18,412 19,448 21,641 20,000 22,995 20,000 20,000 207.40.4010-51100 Salaries 15,560 11,454 11,763 30,000 14,166 30,000 30,000 207.40.4010-51300 Overtime - - 793 - - - -
207.40.4010-51500 Public Employees Retirement (PERS 3,878 2,560 2,671 - 3,270 - - 207.40.4010-51504 Public Employees Retirement (PERS 149 115 119 - 142 - - 207.40.4010-51600 Workers Compensation 122 116 149 - 153 - - 207.40.4010-51700 Disability Insurance 154 110 115 - 135 - - 207.40.4010-51900 Group Health & Life Ins 1,174 1,008 947 - 1,178 - - 207.40.4010-51930 Medicare/Employer Porti 240 166 181 - 205 - - 207.40.4010-54500 Contracted Services 48,537 82,468 75,339 80,000 79,016 80,000 80,000 Total Expenditures 40.4010 69,813 97,996 92,078 110,000 98,266 110,000 110,000 Fund:207 Measure R
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
207.40.4030-54500 Contracted Services 36,479 - - - - - - 207.40.4030-54650 Signage - 18,845 - - - - -
Total Expenditures 40.4030 36,479 18,845 - - - - -
207.70.7300-51100 Salaries 24,979 19,952 16,026 - 23,023 - - 207.70.7300-51300 Overtime 2,209 1,953 - - - - -
207.70.7300-51500 Public Employee Retirement (PERS) 6,035 4,458 3,644 - 5,314 - - 207.70.7300-51504 Deferred Compensation 276 200 150 - 105 - - 207.70.7300-51600 Workers Compensation 199 203 203 - 209 - - 207.70.7300-51700 Disability Insurance 235 200 132 - 217 - - 207.70.7300-51900 Group Health & Life Ins 2,699 3,146 2,243 - 2,328 - - 207.70.7300-51930 Medicare/Employer Porti 421 317 231 - 334 - - 207.70.7300-54500 Contracted Services 1,001,437 657,430 1,670,490 1,020,000 462,278 1,020,000 820,000 207.70.7300-54636 Construction 172,855 - - - - - -
207.70.7300-56205 Permits - Fees - Licenses - - 75 - - - - Total Expenditures 70.7300 1,211,345 687,859 1,693,196 1,020,000 493,809 1,020,000 820,000 Fund: 207 Total Expenditure: 1,336,049 841,450 1,806,915 1,175,015 615,071 1,175,015 975,015 Grand Total Revenues: 1,368,543 2,110,814 1,533,485 1,155,935 1,824,866 1,166,710 1,149,017 Grand Total Expenditures: 1,336,049 841,450 1,806,915 1,175,015 615,071 1,175,015 975,015 Grand Total Surplus / (Deficit) 32,494 1,269,364 (273,429) (19,080) 1,209,795 (8,305) 174,002 Fund Balances (Deficits) - Beginning of Year 1,682,726 1,715,220 2,984,584 2,711,155 2,711,155 3,920,950 3,920,950 Fund Balances (Deficits) - End of Year 1,715,220 2,984,584 2,711,155 2,692,075 3,920,950 3,912,645 4,094,952 Fund:208 Measure M
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
208.00.0000-43100 Interest Income 16,505 13,774 24,838 11,600 45,685 11,000 42,200 208.00.0000-43116 Investment Fair Value Gain (Loss) 897 9,744 599 - (3,302) - - 208.00.0000-45775 Measure M Fund 1,167,903 1,144,155 1,127,445 1,109,233 1,147,612 1,131,418 1,123,606 208.00.0000-45776 Measure M Fund - Grant - 988,663 1,492,775 - 140,824 - - Fund: 208 Total Revenue: 1,185,305 2,156,337 2,645,657 1,120,833 1,330,818 1,142,418 1,165,806 Expenditure:
Expenditure:
208.40.4000-51100 Salaries 6,990 9,953 11,660 20,000 15,287 20,000 20,000 208.40.4000-51500 Public Employees Retirement (PERS 1,636 2,225 2,661 - 3,527 - - 208.40.4000-51504 Deferred Compensation 62 100 118 - 153 - - 208.40.4000-51600 Workers Compensation 55 101 148 - 152 - - 208.40.4000-51700 Disability Insurance 64 96 107 - 146 - - 208.40.4000-51900 Group Health & Life Ins 1,006 1,693 1,931 - 2,569 - - 208.40.4000-51930 Medicare/Employer Porti 101 144 169 - 222 - - Total Expenditures 40.4000 9,914 14,311 16,794 20,000 22,056 20,000 20,000 Expenditure:
208.40.4010-51100 Salaries - - - 10,000 - 10,000 10,000 208.40.4010-54500 Contracted Services 33,010 32,884 51,986 60,000 31,409 60,000 60,000 - - - - - - -
Total Expenditures 40.4010 33,010 32,884 51,986 70,000 31,409 70,000 70,000 208.70.7300-51100 Salaries 13,585 3,131 13,793 - 36,653 - - 208.70.7300-51500 Public Employees Retirement (PERS 3,309 698 3,115 - 8,429 - - 208.70.7300-51504 Deferred Compensation 174 31 110 - 194 - - 208.70.7300-51600 Workers Compensation 106 32 175 - 180 - - 208.70.7300-51700 Disability Insurance 125 29 114 - 365 - - 208.70.7300-51900 Group Health & Life Ins 1,226 596 2,233 - 5,338 - - 208.70.7300-51930 Medicare/Employer Porti 205 45 198 - 532 - - 208.70.7300-54500 Contracted Services 179,941 24,599 75,533 446,700 68,886 514,390 364,390 208.70.7300-56205 Permits - Fees - Licenses 2,100 - - - - - - Total Expenditures 70.7300 200,772 29,162 95,272 446,700 120,578 514,390 364,390 208.70.7305-51100 Salaries - 5,844 4,557 - - - -
208.70.7305-51500 Public Employees Retirement (PERS - 1,308 1,040 - 10 - - 208.70.7305-51504 Deferred Compensation - 58 42 - - - - 208.70.7305-51600 Workers Compensation - 59 58 - 60 - - 208.70.7305-51700 Disability Insurance - 49 30 - (2) - - 208.70.7305-51900 Group Health & Life Ins - 44 50 - (8) - - 208.70.7305-51930 Medicare/Employer Porti - 85 66 - - - - 208.70.7305-54500 Contracted Services - 2,014,768 724,935 - 37,430 - - Total Expenditures 70.7305 - 2,022,215 730,778 - 37,491 - - Fund:208 Measure M
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
208.98.9800-56900 Transfer Out 836,169 836,669 839,169 835,669 835,669 833,919 833,919 Total Expenditures 98.9800 836,169 836,669 839,169 835,669 835,669 833,919 833,919 Fund: 208 Total Expenditure: 1,079,866 2,935,241 1,733,998 1,372,369 1,047,204 1,438,309 1,288,309 Grand Total Revenues: 1,185,305 2,156,337 2,645,657 1,120,833 1,330,818 1,142,418 1,165,806 Grand Total Expenditures: 1,079,866 2,935,241 1,733,998 1,372,369 1,047,204 1,438,309 1,288,309 Grand Total Surplus / (Deficit) 105,439 (778,905) 911,659 (251,536) 283,614 (295,891) (122,503) Fund Balances (Deficits) - Beginning of Year 387,615 493,054 (285,851) 625,808 625,808 909,423 909,423 Fund Balances (Deficits) - End of Year 493,054 (285,851) 625,808 374,272 909,423 613,532 786,920 Fund:209 MEASURE W
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
209.00.0000-43100 Interest Income 34,061 78,496 98,273 99,100 73,293 94,100 77,400 209.00.0000-43116 Investment Fair Value Gain (Loss) (3,267) 25,595 18,700 - (6,010) - - 209.00.0000-45790 Measure W Funds 896,420 894,003 897,022 895,366 890,327 895,366 895,366 Fund: 209 Total Revenue: 927,214 998,093 1,013,995 994,466 957,610 989,466 972,766 Expenditure:
209.40.4010-54500 Contracted Services 59,264 90,716 80,117 105,000 49,205 105,000 105,000 Total Expenditure 40.4010 59,264 90,716 80,117 105,000 49,205 105,000 105,000 Expenditure:
209.40.4040-52600 Membership & Dues - GWMA Annua 50,723 97,609 94,481 115,000 108,334 115,000 115,000 209.40.4040-54400 Professional Services - 21,000 - - - - 22,000 209.40.4040-54500 Contracted Services 76,110 77,116 66,203 83,750 111,024 87,588 113,588 Total Expenditure 40.4040 126,833 195,726 160,685 198,750 219,359 202,588 250,588 Expenditure:
209.70.7300-51100 Salaries 147 - 3,555 - 4,226 - -
209.70.7300-51300 Overtime - - 789 - - - -
209.70.7300-51500 Public Employees Retirement (PERS 47 - 812 - 975 - - 209.70.7300-51504 Deferred Compensation 36 - 10 - -
209.70.7300-51600 Workers Compensation 1 - 45 - 46 - -
209.70.7300-51700 Disability Insurance 2 - 38 - 43 - -
209.70.7300-54500 Contracted Services 6,206 595,197 1,679,130 1,345,000 315,346 1,350,000 550,000 209.70.7300-51900 Group Health & Life Ins 22 - 716 - 444 - - 209.70.7300-51930 Medicare/Employer Portion 3 - 63 - 61 - - Total Expenditure 70.7300 6,428 595,197 1,685,183 1,345,000 321,151 1,350,000 550,000 Fund: 209 Total Expenditure: 192,525 881,639 1,925,984 1,648,750 589,715 1,657,588 905,588 Grand Total Revenues: 927,214 998,093 1,013,995 994,466 957,610 989,466 972,766 Grand Total Expenditures: 192,525 881,639 1,925,984 1,648,750 589,715 1,657,588 905,588 Grand Total Surplus / (Deficit) 734,690 116,455 (911,989) (654,284) 367,895 (668,122) 67,178 Fund Balances (Deficits) - Beginning of Year 1,161,998 1,896,688 2,013,143 2,013,143 1,101,153 1,469,048 1,469,048 Fund Balances (Deficits) - End of Year 1,896,688 2,013,143 1,101,153 1,358,859 1,469,048 800,926 1,536,226 Fund:210 Transportation Development Act
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
210.00.0000-45100 County Grants 28,110 41,664 77,523 98,586 141,649 74,558 80,000 Fund: 210 Total Revenue: 28,110 41,664 77,523 98,586 141,649 74,558 80,000 Expenditure:
210.70.7300-51100 Salaries 13,799 18,287 34,347 - 24,977 - - 210.70.7300-51500 Public Employee Retirement (PERS) 3,368 4,088 7,779 - 5,787 - - 210.70.7300-51504 Deferred Compensation 119 183 284 - 119 - - 210.70.7300-51600 Workers Compensation 108 186 435 - 448 - - 210.70.7300-51700 Disability Insurance 133 177 309 - 248 - - 210.70.7300-51900 Group Health & Life Ins 2,279 3,579 6,136 - 3,754 - - 210.70.7300-51930 Medicare/Employer Portions 209 265 494 - 362 - - 210.70.7300-54500 Contracted Services 7,164 16,159 94,471 70,000 107,376 70,000 80,000 Total Expenditures 70.7300 27,178 42,923 144,256 70,000 143,070 70,000 80,000 Fund: 210 Total Expenditure: 27,178 42,923 144,256 70,000 143,070 70,000 80,000 Grand Total Revenues: 28,110 41,664 77,523 98,586 141,649 74,558 80,000 Grand Total Expenditures: 27,178 42,923 144,256 70,000 143,070 70,000 80,000 Grand Total Surplus / (Deficit) 932 (1,259) (66,733) 28,586 (1,422) 4,558 - Fund Balances (Deficits) - Beginning of Year (5,492) (4,560) (5,819) (72,552) (72,552) (73,973) Fund Balances (Deficits) - End of Year (4,560) (5,819) (72,552) (43,966) (73,973) (73,973) Fund:215 Measure A
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
215.00.0000-43100 Interest Income - - 0 - - - -
215.00.0000-45131 Measure A - LA County Parks - M&S 2 - - - - - - Fund: 215 Total Revenue: 2 - 0 - - - -
Expenditure:
215.70.7300-54520 CIP - Contracted Services - 0 - - - - - Total Expenditures 70.7300 - 0 - - - - -
Fund: 215 Total Expenditure: - 0 - - - - -
Grand Total Revenues: 2 - 0 - - - -
Grand Total Expenditures: - 0 - - - - -
Grand Total Surplus / (Deficit) 2 (0) 0 - - - -
Fund Balances (Deficits) - Beginning of Year (0) 1 1 1 1 1 1 Fund Balances (Deficits) - End of Year 1 1 1 1 1 1 1
Fund:220 Public Image Enhancement (PIE)
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
220.00.0000-42600 Image Enhancement Fees 777,380 161,977 229,699 - 34,918 - - 220.00.0000-43100 Interest Income 16,616 51,639 86,403 77,500 62,215 73,700 47,900 220.00.0000-43116 Investment Fair Value Gain (Loss) (3,819) 19,029 13,359 - (4,888) - - Fund: 220 Total Revenue: 790,177 232,645 329,461 77,500 92,245 73,700 47,900 Expenditure:
220.11.1110-54500 Contracted Services - 78,482 49,056 - 5,333 - - Total Expenditures 70.7300 - 78,482 49,056 - 5,333 - -
Expenditure:
220.70.7300-51100 Salaries - - - - 3,363 - -
220.70.7300-51500 Public Employee Retirement (PERS) - - - - 772 - - 220.70.7300-51504 Deferred Compensation - - - - 34 - -
220.70.7300-51700 Disability Insurance - - - - 30 - -
220.70.7300-51900 Group Health & Life Ins - - - - 16 - - 220.70.7300-51930 Medicare/Employer Portions - - - - 49 - - 220.70.7300-54500 Contracted Services 627 86,550 - - 1,132,129 - - Total Expenditures 70.7300 627 86,550 - - 1,136,393 - - Fund: 220 Total Expenditure: 627 165,032 49,056 - 1,141,727 - - Grand Total Revenues: 790,177 232,645 329,461 77,500 92,245 73,700 47,900 Grand Total Expenditures: 627 165,032 49,056 - 1,141,727 - - Grand Total Surplus / (Deficit) 789,549 67,612 280,405 77,500 (1,049,481) 73,700 47,900 Fund Balances (Deficits) - Beginning of Year 567,731 1,357,280 1,424,893 1,705,298 1,705,298 655,817 655,817 Fund Balances (Deficits) - End of Year 1,357,280 1,424,893 1,705,298 1,782,798 655,817 729,517 703,717 Fund:221 California Beverage Container
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
221.00.0000-43100 Interest Income 852 1,468 2,657 2,200 3,927 2,100 4,100 221.00.0000-43116 Investment Fair Value Gain (Loss) (167) 564 418 - (333) - - 221.00.0000-45000 State Grants - (329) 24,333 - 67,326 - 15,468 Fund: 221 Total Revenue: 685 1,703 27,409 2,200 70,920 2,100 19,568 Expenditure:
221.11.1111-54100 Special Departmental Expenses - - - - 24,251 - 15,468 Total Expenditure 11.1111 - - - - 24,251 - 15,468
221.30.3035-54100 Special Departmental Expenses 6,723 - - 15,510 - 15,468 - Total Expenditure 30.3035 6,723 - - 15,510 - 15,468 -
Fund: 221 Total Expenditure: 6,723 - - 15,510 24,251 15,468 15,468 Grand Total Revenues: 685 1,703 27,409 2,200 70,920 2,100 19,568 Grand Total Expenditures: 6,723 - - 15,510 24,251 15,468 15,468 Grand Total Surplus / (Deficit) (6,037) 1,703 27,409 (13,310) 46,669 (13,368) 4,100 Fund Balances (Deficits) - Beginning of Year 46,060 40,022 41,725 69,134 69,134 115,803 115,803 Fund Balances (Deficits) - End of Year 40,022 41,725 69,134 55,824 115,803 102,435 119,903 Fund:225 Sewer Maintenance
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
225.00.0000-42400 Assessment Revenues 167 - - - 3 - -
225.00.0000-47900 Transfer In - 20,380 - - - - -
Fund: 225 Total Revenue: 167 20,380 - - 3 -
Expenditure:
Grand Total Revenues: 167 20,380 - - 3 - -
Grand Total Surplus / (Deficit) 167 20,380 - - 3 - -
Fund Balances (Deficits) - Beginning of Year (20,547) (20,380) 0 0 0 3 3 Fund Balances (Deficits) - End of Year (20,380) 0 0 0 3 3 3 Fund:230 Lighting Assessment District
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
230.00.0000-42400 Assessment Revenues 856,729 888,147 915,880 926,000 948,943 953,780 1,019,033 230.00.0000-42500 Ad Valorem Property Tax 1,226,585 1,216,547 1,300,776 1,265,000 1,425,003 1,302,950 1,358,252 230.00.0000-43100 Interest Income 38,811 92,204 192,761 156,800 172,683 149,000 20,000 230.00.0000-43116 Investment Fair Value Gain (Loss) (5,175) 28,936 31,274 - (4,761) - - 230.00.0000-45450 Property Tax Passthrough - - - - 138,131 - - Fund: 230 Total Revenue: 2,116,949 2,225,833 2,440,691 2,347,800 2,679,999 2,405,730 2,397,285 Expenditure:
230.40.4030-54500 Contracted Services - - 102,673 947,252 637,395 1,094,615 1,116,000 Total Expenditures 40.4030 - - 102,673 947,252 637,395 1,094,615 1,116,000 Expenditure:
230.40.4032-54500 Contracted Services - - - - 208,543 - - Total Expenditures 40.4900 - - - - 208,543 - -
230.40.4990-51100 Salaries 207,588 233,086 233,402 249,438 227,817 260,966 267,624 230.40.4990-51120 Vacation/Sick Leave 5,580 5,471 3,678 3,852 5,298 4,045 4,045 230.40.4990-51300 Overtime 226 302 62 - 82 - -
230.40.4990-51500 Public Employee's Retirement 47,552 51,619 52,513 57,203 52,204 61,169 61,978 230.40.4990-51501 PT Retirement 1 - - - - - -
230.40.4990-51504 Deferred Compensation 1,120 1,612 1,727 2,494 1,823 2,610 2,661 230.40.4990-51505 Roth Contribution - - 19 - - - -
230.40.4990-51600 Worker's Compensation Insurance 1,625 2,369 2,954 3,130 3,043 3,625 3,855 230.40.4990-51700 Disability Insurance 1,937 1,999 2,160 2,490 2,095 2,615 3,846 230.40.4990-51800 Unemployment Insurance - 540 - - - - - 230.40.4990-51900 Group Health & Life Insurance 47,775 52,553 58,426 70,426 53,778 77,821 81,742 230.40.4990-51901 Cash Back Incentive Pay 5,014 5,223 5,014 5,013 5,210 5,013 5,874 230.40.4990-51905 Bilingual Pay 176 173 90 180 91 199 90 230.40.4990-51907 OPEB 8,919 8,161 11,458 9,935 9,935 8,297 9,919 230.40.4990-51930 Medicare/Employer Portion 3,402 3,537 3,497 3,617 3,458 3,784 3,855 230.40.4990-54200 Utilities 31,181 422,678 418,741 490,013 412,045 490,013 490,013 230.40.4990-54500 Contracted Services 369,310 219,499 498,649 324,440 413,308 333,590 333,590 230.40.4990-57900 Replacement Account - 4,348 4,348 10,266 10,266 10,266 12,193 Total Expenditures 40.4990 731,404 1,013,168 1,296,739 1,232,497 1,200,452 1,264,013 1,281,285 230.98.9800-56900 Transfer Out 289,497 530,000 - - 4,000,000 - - Total Expenditures 98.9800 289,497 530,000 - - 4,000,000 - - Fund: 230 Total Expenditure: 1,020,901 1,543,168 1,399,412 2,179,749 6,046,389 2,358,628 2,397,285 Grand Total Revenues: 2,116,949 2,225,833 2,440,691 2,347,800 2,679,999 2,405,730 2,397,285 Grand Total Expenditures: 1,020,901 1,543,168 1,399,412 2,179,749 6,046,389 2,358,628 2,397,285 Grand Total Surplus / (Deficit) 1,096,048 682,665 1,041,280 168,051 (3,366,390) 47,102 - Fund Balances (Deficits) - Beginning of Year 1,309,912 2,405,960 3,088,625 4,129,905 4,129,905 763,515 763,515 Fund Balances (Deficits) - End of Year 2,405,960 3,088,625 4,129,905 4,297,956 763,515 810,617 763,515 Fund:231 Paramount/Mines Assessment District
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
231.00.0000-42400 Assessment Revenues 11,245 11,657 12,129 12,000 12,496 12,360 12,360 231.00.0000-43100 Interest Income 1,284 2,863 5,130 4,600 5,287 4,400 4,400 231.00.0000-43116 Investment Fair Value Gain (Loss) (208) 1,018 825 - (344) - - Fund: 231 Total Revenue: 12,321 15,539 18,084 16,600 17,439 16,760 16,760 Expenditure:
Grand Total Revenues: 12,321 15,539 18,084 16,600 17,439 16,760 16,760 Grand Total Surplus / (Deficit) 12,321 15,539 18,084 16,600 17,439 16,760 16,760 Fund Balances (Deficits) - Beginning of Year 57,636 69,957 85,496 103,580 103,580 121,019 121,019 Fund Balances (Deficits) - End of Year 69,957 85,496 103,580 120,180 121,019 137,779 137,779 Fund:250 Cable/PEG Support
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
250.00.0000-47200 Miscellaneous Revenue 54,077 76,802 52,563 - 48,589 - 50,000 Fund: 250 Total Revenue: 54,077 76,802 52,563 - 48,589 - 50,000 Expenditure:
250.70.7300-54500 Professional Services 69,384 - - - 380,766 - - Total Expenditures 70.7300 69,384 - - - 380,766 - -
250.70.8230-54400 Professional Services - - - - 110,250 - - Total Expenditures 70.7300 - - - - 110,250 - -
250.80.8230-51200 Hourly Salaries 931 - - - - - -
250.80.8230-51501 PT Retirement 35 - - - - - -
250.80.8230-51600 Workers Compensation Insurance 7 - - - - - - 250.80.8230-51930 Medicare/Employer Portion 14 - - - - - - 250.80.8230-52805 Software Licensing - 9,600 8,800 9,600 9,600 250.80.8230-53500 Small Tools and Equipment 619 - 4,721 5,945 4,863 5,945 5,945 250.80.8230-54100 Special Department Expenses - - - 1,200 - 1,200 - 250.80.8230-54400 Professional Services 31,097 9,600 9,600 18,210 824 18,210 - 250.80.8230-56800 Cable TV Access - - - 2,400 - 2,400 2,400 Total Expenditures 80.8230 32,702 9,600 14,321 37,355 14,487 37,355 17,945 Fund 250 Total Expenditures: 102,087 9,600 14,321 37,355 505,503 37,355 17,945 Grand Total Revenues: 54,077 76,802 52,563 - 48,589 - 50,000 Grand Total Expenditures: 102,087 9,600 14,321 37,355 505,503 37,355 17,945 Grand Total Surplus / (Deficit) (48,009) 67,202 38,242 (37,355) (456,914) (37,355) 32,055 Fund Balances (Deficits) - Beginning of Year 300,872 252,863 320,065 358,307 358,307 (98,607) (98,607) Fund Balances (Deficits) - End of Year 252,863 320,065 358,307 320,952 (98,607) (135,962) (66,552) Fund:255 Economic Development
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
255.00.0000-43100 Interest Income 59,255 80,207 98,194 48,900 78,952 46,400 35,700 255.00.0000-43116 Investment Fair Value Gain (Loss) (3,329) 13,865 8,624 - (2,767) - - Fund: 255 Total Revenue: 55,926 94,072 106,818 48,900 76,185 46,400 35,700 Expenditure:
255.30.3020-58500 Bad Debt 39,667 43,633 47,865 - 49,301 - - Total Expenditure 30.3020 39,667 43,633 47,865 - 49,301 - - 255.70.7300-54500 Contracted Services - 75,963 129,449 - 2,005 - - Total Expenditures 70.7300 - 75,963 129,449 - 2,005 - - Fund: 255 Total Expenditure: 39,667 119,596 177,314 - 51,306 - - Grand Total Revenues: 55,926 94,072 106,818 48,900 76,185 46,400 35,700 Grand Total Expenditures: 39,667 119,596 177,314 - 51,306 - - Grand Total Surplus / (Deficit) 16,259 (25,525) (70,496) 48,900 24,879 46,400 35,700 Fund Balances (Deficits) - Beginning of Year 963,014 979,273 953,748 883,252 883,252 908,131 908,131 Fund Balances (Deficits) - End of Year 979,273 953,748 883,252 932,152 908,131 954,531 943,831 Fund:263 Passons Grade Separation
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
Expenditure:
263.90.9000-56850 Inter Departmental Charges - 15,158 - - - - - Total Expenditure 90.9000 - 15,158 - - - - -
Fund: 263 Total Expenditure: - 15,158 - - - - -
Grand Total Expenditures: - 15,158 - - - - -
Grand Total Surplus / (Deficit) - (15,158) - - - - -
Fund Balances (Deficits) - Beginning of Year 15,158 15,158 - - - - - Fund Balances (Deficits) - End of Year 15,158 - - - - - - Fund:270 Park Development
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
270.00.0000-43100 Interest Income 2,709 3,346 5,627 5,200 56,879 4,900 37,500 270.00.0000-43116 Investment Fair Value Gain (Loss) (296) 1,224 921 - (6,205) - - 270.00.0000-47400 Park Development Fees - 90,000 450,000 - 950,000 - - Fund: 270 Total Revenue: 2,413 94,571 456,548 5,200 1,000,674 4,900 37,500 Expenditure:
270.70.7300-57100 Land 227,000 - - - 705,550 - -
Expenditure 98.9800 227,000 - - - 705,550 - -
Fund: 270 Total Expenditure: 227,000 - - - 705,550 - -
Grand Total Revenues: 2,413 94,571 456,548 5,200 1,000,674 4,900 37,500 Grand Total Expenditures: 227,000 - - - 705,550 - -
Grand Total Surplus / (Deficit) (224,587) 94,571 456,548 5,200 295,124 4,900 37,500 Fund Balances (Deficits) - Beginning of Year 229,025 4,438 99,009 555,557 555,557 850,680 850,680 Fund Balances (Deficits) - End of Year 4,438 99,009 555,557 560,757 850,680 855,580 888,180 Fund:280 Community Development Block Grant (CDBG)
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
280.00.0000-44800 Federal Grants 1,579,782 649,205 790,321 611,687 508,008 611,687 598,522 Fund: 280 Total Revenue: 1,579,782 649,205 790,321 611,687 508,008 611,687 598,522 Expenditure:
280.30.3400-51100 Salaries 37,192 - - - - - -
280.30.3400-51120 Vacation/Sick Leave 3,291 - - - - - - 280.30.3400-51500 Public Employee's Retirement 8,259 - - - - - - 280.30.3400-51600 Worker's Compensation Insurance 291 - - - - - - 280.30.3400-51700 Disability Insurance 181 - - - - - -
280.30.3400-51900 Group Health & Life Insurance 7,528 - - - - - - 280.30.3400-51907 OPEB COST ALLOCATION 1,896 - - - - - - 280.30.3400-51930 Medicare/Employer Portion 617 - - - - - - 280.30.3400-54100 Special Departmental Expenses 85,221 - - - - - - 280.30.3400-54500 Contracted Services 215,676 203,237 262,278 331,174 275,650 331,174 209,482 Total Expenditure 30.3400 360,152 203,237 262,278 331,174 275,650 331,174 209,482 Expenditure:
280.70.7300-51100 Salaries 48 - 14,171 - 13,028 - -
280.70.7300-51300 Overtime - - 2,020 - 1,108 - -
280.70.7300-51500 Public Employees Retirement (PERS 11 - 3,205 - 3,007 - - 280.70.7300-51504 Deferred Compensation - - 45 - 72 - - 280.70.7300-51600 Workers Compensation 0 - 179 - 184 - - 280.70.7300-51700 Disability Insurance 1 - 127 - 128 - - 280.70.7300-51900 Group Health & Life Ins 13 - 804 - 825 - - 280.70.7300-51930 Medicare/Employer Porti 1 - 233 - 205 - - 280.70.7300-54500 Contracted Services 1,374,179 574,894 277,124 258,590 272,750 258,590 389,040 280.70.7300-56205 Permits - Fees - Licenses 150 - - - - - - Total Expenditures 70.7xxx 1,374,403 574,894 297,908 258,590 291,306 258,590 389,040 Fund: 280 Total Expenditure: 1,734,555 778,131 560,186 589,764 566,956 589,764 598,522 Grand Total Revenues: 1,579,782 649,205 790,321 611,687 508,008 611,687 598,522 Grand Total Expenditures: 1,734,555 778,131 560,186 589,764 566,956 589,764 598,522 Grand Total Surplus / (Deficit) (154,773) (128,926) 230,136 21,923 (58,948) 21,923 - Fund Balances (Deficits) - Beginning of Year (1,763) (156,536) (285,462) (55,327) (55,327) (114,275) (114,275) Fund Balances (Deficits) - End of Year (156,536) (285,462) (55,327) (33,404) (114,275) (92,352) (114,275) Fund:282 Home Program
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
282.00.0000-43100 Interest Income 63,384 101,560 167,983 105,800 212,899 100,500 108,600 282.00.0000-43116 Investment Fair Value Gain (Loss) 15,090 30,165 25,585 - (247) - - 282.00.0000-43150 Principal Income 13,218 28,463 92,714 - 195,728 - - 282.00.0000-47200 Miscellaneous Revenue - (6) - - - - - Fund: 282 Total Revenue: 91,693 160,181 286,283 105,800 408,379 100,500 108,600 Expenditure:
Grand Total Revenues: 91,693 160,181 286,283 105,800 408,379 100,500 108,600 Grand Total Surplus / (Deficit) 91,693 160,181 286,283 105,800 408,379 100,500 108,600 Fund Balances (Deficits) - Beginning of Year 2,579,299 2,670,992 2,831,173 3,117,456 3,117,456 3,525,835 3,525,835 Fund Balances (Deficits) - End of Year 2,670,992 2,831,173 3,117,456 3,223,256 3,525,835 3,626,335 3,634,435 Fund:283 CalHome
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
283.00.0000-43150 Principal Income 1,200 1,096 - - - - - Fund: 283 Total Revenue: 1,200 1,096 - - - - -
Expenditure:
Grand Total Revenues: 1,200 1,096 - - - - -
Grand Total Surplus / (Deficit) 1,200 1,096 - - - - -
Fund Balances (Deficits) - Beginning of Year 703,303 704,503 705,599 705,599 705,599 705,599 705,599 Fund Balances (Deficits) - End of Year 704,503 705,599 705,599 705,599 705,599 705,599 705,599 Fund:290/291 Housing Assistance Program (Section 8)
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
290.00.0000-43100 Interest Income 53,736 47,102 (225,939) 48,300 66,124 45,900 58,900 290.00.0000-43116 Investment Fair Value Gain (Loss) (3,427) 17,270 10,236 - (4,540) - - 290.00.0000-43150 Principal Income 7,794 7,165 18,133 - 5,891 - - 291.00.0000-43100 Interest Income 446 500 500 500 500 500 500 291.00.0000-44800 Federal Grants 5,503,962 6,092,807 6,464,557 5,532,431 6,914,215 5,532,431 7,200,000 291.00.0000-44801 Federal Grant (Front Load) 18,700 209,400 - - - - - 291.00.0000-44850 Federal Grant (Admin Port-In) 650,175 678,033 668,297 607,410 681,088 607,410 573,826 291.00.0000-47200 Miscellaneous Revenue 515 - - - - - - 291.00.0000-47930 HAP Repayment-Fraud Rec 15,067 1,972 4,800 9,688 6,514 9,688 9,688 291.00.0000-47935 HAP Repayment-Fraud Rec (Admin) 15,067 1,972 4,800 9,563 6,514 9,563 9,563 291.00.0000-47940 HAP Portability-In Reve - 11,588 25,740 8,505 24,810 8,505 8,505 291.00.0000-47941 HAP Portability-In Reve (Admin) 1,907 2,492 2,864 1,964 2,774 1,964 1,964 Fund: 209 & 291 Total Revenue: 6,263,943 7,070,301 6,973,989 6,218,361 7,703,890 6,215,961 7,862,946 Expenditure:
291.20.2000-51100 Salaries 36,705 49,623 53,561 - 53,407 - - 291.20.2000-51500 Public Employee's Retirement 8,739 11,155 12,396 - 12,353 - - 291.20.2000-51504 Deferred Compensation 302 496 381 - 275 - - 291.20.2000-51600 Worker's Compensation Insurance 287 505 678 - 698 - - 291.20.2000-51700 Disability Insurance 304 433 390 - 508 - - 291.20.2000-51900 Group Health & Life Insurance 123 174 6,682 - 10,098 - - 291.20.2000-51930 Medicare/Employer Portion 546 719 775 - 774 - - Total Expenditures 20.2000 47,008 63,106 74,863 - 78,115 - - 291.30.3030-51100 Salaries - - 321 - 1,201 - -
291.30.3030-51500 Public Employee's Retirement - - 74 - 277 - - 291.30.3030-51504 Deferred Compensation - - 3 - 12 - -
291.30.3030-51600 Workers Compensation - - 4 - 4 - -
291.30.3030-51700 Disability Insurance - - - - 9 - -
291.30.3030-51900 Group Health & Life Insurance - - 1 - 5 - - 291.30.3030-51930 Medicare/Employer Portion - - 5 - 17 - - Total Expenditures 30.3030 - - 407 - 1,526 - -
Fund:290/291 Housing Assistance Program (Section 8)
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
291.30.3090-51100 Salaries 313,818 234,415 265,139 340,460 333,431 359,874 350,920 291.30.3090-51120 Vacation/Sick Leave 11,820 369 - 1,187 - 1,246 1,246 291.30.3090-51500 Public Employee's Retirement 76,071 52,787 60,575 78,076 77,347 84,352 81,098 291.30.3090-51504 Deferred Compensation 2,132 1,713 1,800 3,405 1,894 3,599 3,479 291.30.3090-51600 Worker's Compensation Insurance 2,457 2,383 3,356 4,272 3,457 4,999 5,046 291.30.3090-51700 Disability Insurance 3,019 2,274 2,365 3,436 2,913 3,607 4,276 291.30.3090-51900 Group Health & Life Insurance 83,639 78,664 87,054 127,025 101,070 140,363 112,866 291.30.3090-51905 Bilingual Pay 2,513 1,850 1,800 2,400 1,811 2,652 1,800 291.30.3090-51907 OPEB COST ALLOCATION 13,373 12,237 16,072 13,561 13,561 11,442 12,982 291.30.3090-51930 Medicare/Employer Portion 5,126 3,430 3,849 4,937 4,860 5,218 5,046 291.30.3090-52200 Departmental Supplies 2,676 2,940 2,997 3,000 3,750 3,000 3,000 291.30.3090-52600 Membership and Dues 633 541 541 1,800 91 1,800 1,800 291.30.3090-52700 Books and Periodicals 1,136 897 897 1,500 897 1,500 1,500 291.30.3090-53200 Mileage Reimbursement - 54 188 200 193 200 200 291.30.3090-54101 Special Departmental Expenses 2,339 387 54 - - - - 291.30.3090-54102 Special Departmental Expenses - 11,588 25,740 - 20,634 - - 291.30.3090-54105 Housing Assistance Payments (HAP 5,535,630 6,189,619 6,546,298 5,500,000 6,869,511 5,500,000 7,200,000 291.30.3090-54500 Contracted Services 43,539 12,405 14,670 21,200 14,970 21,200 14,700 291.30.3090-54530 Credit Card Service Charges 34 - - - - - - 291.30.3090-54900 Professional Development 100 2,368 3,908 6,000 4,608 6,000 4,000 291.30.3090-56992 Bank Service Charges 721 311 299 - 305 - 2,000 291.30.3090-57300 Furniture and Equipment - - 1,944 10,000 528 10,000 - 291.30.3090-57900 Replacement Account - - - 1,421 1,421 - - Total Expenditures 30.3090 6,100,776 6,611,231 7,039,547 6,123,880 7,457,255 6,161,052 7,805,959 291.40.4020-51100 Salaries - - - - 192 - -
291.40.4020-51500 Public Employees Retirement (PERS - - - - 44 - - 291.40.4020-51504 Deferred Compensation - - - - 2 - -
291.40.4020-51700 Disability Insurance - - - - 1 - -
291.40.4020-51900 Group Health & Life Ins - - - - 1 - - 291.40.4020-51930 Medicare/Employer Porti - - - - 3 - - Total Expenditures 40.4020 - - - - 243 - -
290.50.5000-56997 Forgiveness of Debt Expenditure - - 1,152,183 - - - - Total Expenditures 50.5000 - - 1,152,183 - - - -
Fund: 291 Total Expenditure: 6,147,784 6,674,338 8,267,000 6,123,880 7,537,138 6,161,052 7,805,959 Grand Total Revenues: 6,263,943 7,070,301 6,973,989 6,218,361 7,703,890 6,215,961 7,862,946 Grand Total Expenditures: 6,147,784 6,674,338 8,267,000 6,123,880 7,537,138 6,161,052 7,805,959 Grand Total Surplus / (Deficit) 116,159 395,963 (1,293,012) 94,481 166,752 54,909 56,987 Fund Balances (Deficits) - Beginning of Year 3,143,654 3,259,814 3,655,777 2,362,765 2,362,765 2,529,517 2,529,517 Fund Balances (Deficits) - End of Year 3,259,814 3,655,777 2,362,765 2,457,246 2,529,517 2,584,426 2,586,504 Fund:305 2018 Series A Cert of Part
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
305.00.0000-43100 Interest Income 265,256 257,233 203,411 245,900 59,596 238,900 73,000 305.00.0000-47900 Transfer In 836,169 836,669 839,169 835,669 835,669 833,919 833,919 Fund: 305 Total Revenue: 1,101,424 1,093,902 1,042,580 1,081,569 895,265 1,072,819 906,919 Expenditure:
305.20.2000-56210 Management-Administrative Fees - 2,500 2,500 - 2,500 - - Total Expenditures 20.2000 - 2,500 2,500 - 2,500 - -
Expenditure:
305.20.2010-56980 Principal Payment 290,000 300,000 320,000 335,000 335,000 350,000 350,000 305.20.2010-56990 Interest Expenses 546,169 531,669 516,669 550,669 550,669 483,919 483,919 Total Expenditures 20.2010 836,169 831,669 836,669 885,669 885,669 833,919 833,919 305.70.7300-51100 Salaries 4,089 185 - - - - -
305.70.7300-51300 Overtime 2,744 - - - - - -
305.70.7300-51500 Public Employee Retirement (PERS) 1,014 42 - - - - - 305.70.7300-51504 Deferred Compensation 43 2 - - - - -
305.70.7300-51600 Workers Compensation 32 2 - - - - -
305.70.7300-51700 Disability Insurance 49 1 - - - - -
305.70.7300-51900 Group Health & Life Ins 416 34 - - - - - 305.70.7300-51930 Medicare/Employer Portions 102 3 - - - - - 305.70.7300-54500 Contracted Services 7,546,057 222,991 3,928,385 - 1,400,000 - - Total Expenditures 70.7300 7,554,547 223,260 3,928,385 - 1,400,000 - - Fund: 305 Total Expenditure: 8,390,716 1,057,429 4,767,554 885,669 2,288,169 833,919 833,919 Grand Total Revenues: 1,101,424 1,093,902 1,042,580 1,081,569 895,265 1,072,819 906,919 Grand Total Expenditures: 8,390,716 1,057,429 4,767,554 885,669 2,288,169 833,919 833,919 Grand Total Surplus / (Deficit) (7,289,291) 36,473 (3,724,974) 195,900 (1,392,904) 238,900 73,000 Fund Balances (Deficits) - Beginning of Year 12,376,792 5,087,500 5,123,973 1,399,000 1,399,000 6,095 6,095 Fund Balances (Deficits) - End of Year 5,087,500 5,123,973 1,399,000 1,594,900 6,095 244,995 79,095 Fund:400 Capital Improvement
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
400.00.0000-43100 Interest Income - - - - - - 1,171,100 400.00.0000-47900 Transfer In 2,290,695 7,425,469 7,681,987 3,000,000 9,761,329 3,000,000 4,500,000 Fund: 400 Total Revenue: 2,290,695 7,425,469 7,681,987 3,000,000 9,761,329 3,000,000 5,671,100 Expenditure:
400.70.7300-51100 Salaries 11,677 - - - - - -
400.70.7300-51500 Public Employees Retirement (PERS 2,738 - - - - - - 400.70.7300-51504 Deferred Compensation 119 - - - - - - 400.70.7300-51600 Workers Compensation 91 - - - - - -
400.70.7300-51700 Disability Insurance 101 - - - - - -
400.70.7300-51900 Group Health & Life Ins 183 - - - - - - 400.70.7300-51930 Medicare/Employer Portion 169 - - - - - - 400.70.7300-54500 Contracted Services 389,425 1,001,349 2,999,894 - 7,711,394 - - 400.70.7300-56205 Permits - Fees - Licenses - - 150 - 75 - - 400.70.7300-57100 Permits - Fees - Licenses 47,939 - - - - - - Total Expenditures 70.7300-STREETS 452,442 1,001,349 3,000,044 - 7,711,469 - - 400.70.7310-54500 Contracted Services 85,270 1,509,229 1,276,513 - 1,102,989 - - Total Expenditures 70.7310-PARKS 85,270 1,509,229 1,276,513 - 1,102,989 - - 400.70.7320-54400 Professional Services 119,209 - - - - - - Total Expenditures 70.7320-ADMIN/FACILITIES 119,209 - - - - - - 400.80.7310-54500 Contracted Services - 39 - - - - -
Total Expenditures 7340-WATER - 39 - - - - -
Fund 400 Total Expenditures: 656,921 2,510,616 4,276,557 - 8,814,459 - - Grand Total Revenues: 2,290,695 7,425,469 7,681,987 3,000,000 9,761,329 3,000,000 5,671,100 Grand Total Expenditures: 656,921 2,510,616 4,276,557 - 8,814,459 - - Grand Total Surplus / (Deficit) 1,633,774 4,914,853 3,405,430 3,000,000 946,870 3,000,000 5,671,100 Fund Balances (Deficits) - Beginning of Year 11,678,523 13,312,297 18,227,150 21,632,580 21,632,580 22,579,450 22,579,450 Fund Balances (Deficits) - End of Year 13,312,297 18,227,150 21,632,580 24,632,580 22,579,450 25,579,450 28,250,550 Fund:450 Financial System Replacement
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
450.00.0000-48835 Tehnologu Surcharge - - - - 101,837 - 70,049 450.00.0000-47900 Transfer In 87,913 - - - 291,007 - -
Fund: 450 Total Revenue: 87,913 - - - 392,844 - 70,049
Expenditure:
450.20.2000-54500 Contracted Services - - - - 29,314 - 47,430 Total Expenditures 20.2000 - - - - 29,314 - 47,430
Fund: 450 Total Expenditure: - - - - 29,314 - 47,430
Grand Total Revenues: 87,913 - - - 392,844 - 70,049
Grand Total Expenditures: - - - - 29,314 - 47,430
Grand Total Surplus / (Deficit) 87,913 - - - 363,530 - 22,619 Fund Balances (Deficits) - Beginning of Year (87,913) - - - - 363,530 363,530 Fund Balances (Deficits) - End of Year - - - - 363,530 363,530 386,149 Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
550.00.0000-42305 Miscellaneous 3,298,832 - 1,435,605 - - 550.00.0000-43100 Interest Income 326,892 532,578 830,184 766,300 834,201 731,200 745,760 550.00.0000-43116 Investment Fair Value Gain (Loss) (52,760) 168,205 127,003 - (58,047) - - 550.00.0000-43250 Water Right Lease - 85,000 - - - - -
550.00.0000-44800 Federal Grants - 28,420 - - - - -
550.00.0000-45000 State Grants - 42,515 - - - - -
550.00.0000-45112 Misc. Local Grants 2,518,595 2,112,479 929,276 - 292,650 - - 550.00.0000-47120 Gain on asset disposal - - 16,500 - 45,000 - - 550.00.0000-47200 Miscellaneous Revenue 4,629 (2,596) 6,946 6,633 14,605 6,831 6,831 550.00.0000-47300 Damages To City Property - 1,500 - - 3,000 - - 550.00.0000-47950 Contributed Capital 56,438 - - - - - - 550.00.0000-49100 Metered Water Sales 9,344,734 10,387,118 11,874,554 11,805,312 12,667,023 12,100,445 12,100,445 550.00.0000-49150 Water Sales-Power Charge 1,398,998 1,415,004 1,629,896 1,611,598 1,696,417 1,659,945 1,659,945 550.00.0000-49300 Turn On Charges 234,993 236,837 236,161 255,230 240,978 261,610 261,610 550.00.0000-49400 Inspection Fees 3,938 2,906 4,275 - 3,312 - - 550.00.0000-49500 Water Process Application 8,033 9,976 16,483 16,362 15,886 16,665 16,665 550.00.0000-49700 Service Connection Fees 753 2,146 1,920 1,640 660 1,681 1,681 550.00.0000-49800 Meter Removal / Installation (6,692) 14,058 36,043 28,880 28,107 29,600 29,600 Fund: 550 Total Revenue: 13,838,551 15,036,147 19,008,073 14,491,955 17,219,397 14,807,977 14,822,537 Expenditure:
550.11.1110-51100 Salaries 67,093 85,109 117,434 136,993 153,068 131,808 170,446 550.11.1110-51120 Vacation/Sick Leave 7,403 6,247 8,388 4,230 12,245 4,442 4,442 550.11.1110-51500 Public Employee's Retirement 13,460 16,837 23,390 31,416 30,252 30,895 39,732 550.11.1110-51504 Deferred Compensation 522 6,609 6,917 8,301 9,350 8,514 8,901 550.11.1110-51600 Worker's Compensation Insurance 525 865 1,486 1,719 1,531 1,831 2,471 550.11.1110-51700 Disability Insurance 521 599 917 1,292 1,202 1,357 588 550.11.1110-51900 Group Health & Life Insurance 1,118 1,269 1,087 371 3,098 410 4,886 550.11.1110-51901 Cash Back Incentive Pay 2,149 2,954 4,486 6,666 5,267 6,666 6,363 550.11.1110-51903 Auto Allowance 1,500 2,423 2,953 3,480 3,399 3,845 3,780 550.11.1110-51904 Technology Stipend 450 559 709 900 867 995 990 550.11.1110-51906 Post Employment Health Plan 621 833 1,107 1,444 1,275 1,596 1,704 550.11.1110-51907 OPEB Cost Allocation 2,310 2,114 5,550 5,457 5,457 4,191 6,360 550.11.1110-51930 Medicare/Employer Portion 1,199 1,408 1,936 1,986 2,539 1,911 2,471 550.11.1110-54500 Contracted Services - 26,033 6,077 - - - - Total Expenditures 11.1110 98,873 153,859 182,436 204,255 229,550 198,461 253,134 550.11.6040-51100 Salaries - - - - - - 64,472
550.11.6040-51200 Hourly Salaries - - - - - - 9,555
550.11.6040-51500 Public Employees Retirement (PERS - - - - - - 14,971 550.11.6040-51501 PT Retirement - - - - - - 358
550.11.6040-51504 Deferred Compensation - - - - - - 642 550.11.6040-51600 Workers Compensation - - - - - - 931
550.11.6040-51700 Disability Insurance - - - - - - 536
550.11.6040-51900 Group Health & Life Ins - - - - - - 18,019 550.11.6040-51907 OPEB Cost Allocation - - - - - - 2,397 550.11.6040-51930 Medicare/Employer Porti - - - - - - 931 Total Expenditures 11.6040 - - - - - - 112,812
Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure: .
550.12.1200-51100 Salaries 11,909 20,792 22,393 24,378 23,967 26,365 51,805 550.12.1200-51120 Vacation/Sick Leave 6,640 754 868 251 914 264 264 550.12.1200-51200 Hourly Salaries - - - 3,020 550 3,266 6,341 550.12.1200-51300 Overtime - 51 - - 99 - -
550.12.1200-51500 Public Employee's Retirement 3,371 4,503 5,075 5,590 5,526 6,180 12,048 550.12.1200-51501 PT Retirement - - - 113 21 122 238
550.12.1200-51504 Deferred Compensation 155 240 232 244 235 264 517 550.12.1200-51600 Worker's Compensation Insurance 93 211 283 306 291 366 750 550.12.1200-51700 Disability Insurance 100 182 212 224 234 235 428 550.12.1200-51900 Group Health & Life Insurance 1,279 4,550 5,013 5,500 5,240 6,078 12,536 550.12.1200-51903 Auto Allowance 340 420 480 480 483 480 960 550.12.1200-51904 Technology Stipend 128 - - - - - -
550.12.1200-51905 Bilingual Pay - 10 - - - - -
550.12.1200-51906 Post Employment Health Plan 110 - - - - - 327 550.12.1200-51907 OPEB Cost Allocation 538 492 1,054 971 971 838 1,929 550.12.1200-51930 Medicare/Employer Portion 283 320 344 353 379 382 750 Total Expenditures 12.1200 24,947 32,525 35,954 41,430 38,910 44,840 88,893 550.15.1500-54500 Contracted Services - - - - 101,042 - 179,894 Total Expenditures 15.1500 - - - - 101,042 - 179,894
550.20.2000-51100 Salaries 196,508 295,852 355,732 361,246 369,329 380,048 459,537 550.20.2000-51120 Vacation/Sick Leave 6,262 12,313 10,106 10,670 7,981 11,461 11,461 550.20.2000-51200 Hourly Salaries 22,546 - - - - - -
550.20.2000-51300 Overtime - 6 57 - 1,262 - -
550.20.2000-51500 Public Employee's Retirement 47,365 66,437 81,027 82,843 85,044 89,081 106,658 550.20.2000-51501 PT Retirement 848 - - - - - -
550.20.2000-51504 Deferred Compensation 1,920 2,831 3,419 3,612 3,510 3,800 4,577 550.20.2000-51600 Worker's Compensation Insurance 1,715 3,008 4,502 4,533 4,637 5,279 6,636 550.20.2000-51700 Disability Insurance 1,835 2,759 3,431 3,532 3,744 3,894 4,705 550.20.2000-51800 Unemployment Insurance - 7,293 - - - - - 550.20.2000-51900 Group Health & Life Insurance 30,345 55,035 81,447 98,278 98,962 108,597 131,507 550.20.2000-51901 Cash Back Incentive Pay 14,324 15,071 9,549 3,581 3,603 3,581 6,363 550.20.2000-51903 Auto Allowance 480 820 720 960 959 1,061 960 550.20.2000-51904 Technology Stipend 180 308 270 360 362 398 360 550.20.2000-51905 Bilingual Pay 1,577 1,544 1,631 1,440 1,623 1,591 1,650 550.20.2000-51906 Post Employment Health Plan 177 186 217 239 221 264 414 550.20.2000-51907 OPEB 8,463 7,744 16,126 14,389 14,389 12,083 17,073 550.20.2000-51930 Medicare/Employer Portion 3,744 4,717 5,467 5,238 5,586 5,511 6,636 550.20.2000-52205 Office Supplies - - 2,889 - -
Total Expenditures 20.2000 338,289 475,924 573,702 590,921 604,102 626,649 758,537 550.40.4000-54400 Professional Services - - - - 17,588 - 45,000 550.40.4000-54500 Contracted Services 3,310 - - - - - - 550.40.4000-57404 Dept/Amort Expense 433,571 476,147 476,147 - 479,718 - - Total Expenditures 40.4000 436,881 476,147 476,147 - 497,306 - 45,000 Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
550.40.4900-51100 Salaries 437,242 494,424 495,476 784,212 751,721 812,269 795,928 550.40.4900-51120 Vacation/Sick Leave 34,997 96,303 104,527 20,000 20,000 21,000 21,000 550.40.4900-51200 Hourly Salaries (826) - 4,738 - 4,880 - - 550.40.4900-51300 Overtime 980 308 - - - - -
550.40.4900-51500 Public Employee's Retirement 106,076 110,879 112,845 179,840 172,258 190,391 185,056 550.40.4900-51504 Deferred Compensation 3,137 2,561 2,751 7,842 4,826 8,123 7,940 550.40.4900-51505 Roth Contribution - - 119 - - - -
550.40.4900-51600 Worker's Compensation Insurance 3,423 5,027 6,271 9,840 6,459 11,283 11,512 550.40.4900-51700 Disability Insurance 3,370 4,564 4,704 7,566 6,210 7,945 5,827 550.40.4900-51900 Group Health & Life Insurance 44,116 68,036 68,868 125,132 112,910 138,271 124,781 550.40.4900-51901 Cash Back Incentive Pay 23,873 15,309 15,040 15,040 15,134 15,040 16,544 550.40.4900-51903 Auto Allowance 720 4,400 4,320 4,320 4,347 4,774 4,320 550.40.4900-51904 Technology Stipend 270 1,650 1,620 1,620 1,630 1,790 1,620 550.40.4900-51905 Bilingual Pay 1,258 1,831 1,530 1,530 1,352 1,691 1,080 550.40.4900-51906 Post Employment Health Plan 285 849 878 966 908 1,067 1,837 550.40.4900-51907 OPEB 27,121 24,817 33,947 31,236 31,236 25,825 29,624 550.40.4900-51908 Certification compensation - 88 - - - - - 550.40.4900-51930 Medicare/Employer Portion 7,299 7,621 14,410 11,371 16,569 11,778 11,512 550.40.4900-52200 Departmental Supplies 1,000 - - 1,000 - 1,000 1,000 550.40.4900-52400 Print, Duplicate & Photocopy 844 2,109 1,219 2,000 1,976 2,000 2,000 550.40.4900-52600 Membership and Dues 6,362 6,428 7,612 27,500 27,500 27,500 27,500 550.40.4900-52700 Books and Periodicals - - 503 1,500 - 1,500 1,500 550.40.4900-52805 Software License 4,000 6,627 4,000 10,000 5,794 10,000 10,000 550.40.4900-53200 Mileage Reimbursement - - - 350 - 350 350 550.40.4900-53300 Equipment Repairs and Maintenance - - - 1,500 - 1,500 1,500 550.40.4900-53610 Cost Reimbursements 116,902 116,902 - 120,000 - 120,000 120,000 550.40.4900-54100 Special Departmental Expenses (5,800) (7,268) (94) 6,500 (209) 6,500 6,500 550.40.4900-54400 Professional Services 54,623 172,956 16,831 115,000 169,950 115,000 115,000 550.40.4900-54500 Contracted Services 161,851 62,810 78,000 180,000 62,000 180,000 162,000 550.40.4900-54700 Insurance & Surety Bonds 110,274 129,866 203,849 200,500 210,910 200,500 489,050 550.40.4900-54800 Conventions and Meetings 563 1,900 4,050 6,500 1,897 6,500 6,500 550.40.4900-56850 Inter Departmental Charges - - - - 324,118 - 108,039 550.40.4900-56910 Legal Service - 8,886 37,426 - 25,781 - - 550.40.4900-56990 Interest Expense 461,604 399,134 333,088 315,425 473,940 242,825 242,825 550.40.4900-56993 Misc. Expenses - 242,074 - - - - -
550.40.4900-57404 Depreciation/Amortization Expense 367,622 367,622 367,622 400,000 400,000 400,000 400,000 550.40.4900-58500 Bad Debt 12,168 25,579 18,570 - 11,923 - - Total Expenditures 40.4900 1,985,354 2,374,290 1,944,720 2,588,290 2,866,019 2,566,422 2,912,345 Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
550.40.4910-51100 Salaries - - - 467,424 467,424 488,071 498,640 550.40.4910-51120 Vacation/Sick Leave - - - - 36,297 - - 550.40.4910-51300 Overtime - - - 40,000 40,000 40,000 40,000 550.40.4910-51500 Public Employee's Retirement - - - 107,192 107,192 114,401 115,487 550.40.4910-51504 Deferred Compensation - - - 4,674 4,674 4,881 4,956 550.40.4910-51600 Worker's Compensation Insurance - - - 5,865 - 6,780 7,183 550.40.4910-51700 Disability Insurance - - - 4,335 4,335 4,552 5,345 550.40.4910-51900 Group Health & Life Insurance - - 454 107,447 107,447 118,729 110,900 550.40.4910-51901 Cash Back Incentive Pay - - - 14,324 14,324 14,324 15,757 550.40.4910-51905 Bilingual Pay - - - 600 950 663 1,200 550.40.4910-51907 OPEB - - - 18,618 18,618 15,518 18,488 550.40.4910-51908 Certification compensation - - - - 802 - 1,000 550.40.4910-51930 Medicare/Employer Portion - - - 6,778 6,936 7,077 7,183 550.40.4910-52210 Supplies/Chemicals - - - 1,625,000 1,407,000 1,625,000 1,625,000 550.40.4910-53315 Plant Maintenance and Repair - - - 240,000 220,000 240,000 240,000 550.40.4910-53400 Building and Grounds Maintenance - - - 8,000 8,000 8,000 8,000 550.40.4910-54100 Special Departmental Expenses - - - 30,005 30,005 30,005 30,005 550.40.4910-54200 Utilities - - 17 270,000 366,168 270,000 270,000 550.40.4910-54250 Purchased Water - - 14,417 1,850,000 1,850,000 1,850,000 1,850,000 550.40.4910-54500 Contracted Services - - - 220,000 240,000 250,000 250,000 550.40.4910-56205 Permits - Fees - Licenses - - - 13,000 13,000 13,000 13,000 Total Expenditures 40.4910 - - 14,888 5,033,262 4,943,173 5,101,001 5,112,144 Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
550.40.4920-51100 Salaries 830,521 994,634 1,124,472 1,083,547 1,083,547 1,122,744 1,119,813 550.40.4920-51120 Vacation/Sick Leave 54,935 37,218 58,024 38,861 38,861 40,804 40,804 550.40.4920-51200 Hourly Salaries 58 - 21,837 36,375 36,375 39,339 39,682 550.40.4920-51300 Overtime 159,308 91,686 127,459 125,000 125,000 125,000 125,000 550.40.4920-51500 Public Employee's Retirement 196,635 217,637 248,092 248,485 248,485 263,164 260,186 550.40.4920-51501 Public Agency Retirement - - 819 1,364 1,364 1,475 1,488 550.40.4920-51504 Deferred Compensation 5,046 6,466 7,503 10,835 10,835 11,227 11,166 550.40.4920-51600 Worker's Compensation Insurance 6,502 10,112 14,232 13,596 13,596 15,596 16,186 550.40.4920-51700 Disability Insurance 8,035 8,389 10,546 11,241 11,241 11,803 14,705 550.40.4920-51800 Unemployment Insurance - 135 - - - - - 550.40.4920-51900 Group Health & Life Insurance 166,810 176,918 215,726 355,116 355,116 392,403 361,172 550.40.4920-51901 Cash Back Incentive Pay 17,666 22,531 16,413 2,149 2,149 2,149 2,364 550.40.4920-51905 Bilingual Pay 1,821 1,360 1,230 3,720 3,720 4,111 4,230 550.40.4920-51907 OPEB 36,077 33,012 65,658 43,159 43,159 35,696 41,652 550.40.4920-51908 Certification Compensation - 6,038 1,411 - 552 - 2,625 550.40.4920-51930 Medicare/Employer Portion 16,509 16,696 19,493 15,711 15,711 16,280 16,186 550.40.4920-52100 Postage - - - 200 200 200 200
550.40.4920-52200 Departmental Supplies 917 367 584 1,000 1,000 1,000 1,000 550.40.4920-52210 Supplies/Chemicals 109,178 108,154 90,237 - - - - 550.40.4920-52250 Uniforms 8,564 8,045 5,340 5,500 5,500 5,500 5,500 550.40.4920-52400 Print Duplicate & Photocopying - - - - 1,225 - - 550.40.4920-52600 Membership and Dues 1,209 555 1,447 13,000 13,000 13,000 13,000 550.40.4920-52700 Books and Periodicals - - 1,005 1,000 1,000 1,000 1,000 550.40.4920-53100 Automobile Supplies & Repair 9,695 19,892 19,255 25,000 31,000 25,000 25,000 550.40.4920-53150 Fuel 48,863 49,710 50,862 48,000 48,000 48,000 48,000 550.40.4920-53300 Equipment Repairs and Maintenance 20,031 26,308 51,590 47,000 79,000 47,000 47,000 550.40.4920-53305 Water Meter Maint and Repair 9,814 123,693 23,844 50,000 50,000 50,000 50,000 550.40.4920-53308 Water Valves Maint and Repair 10,336 - - 30,000 18,000 30,000 30,000 550.40.4920-53310 Fire Hydrant Maint and Repair 25,247 29,247 15,089 55,000 55,000 55,000 55,000 550.40.4920-53315 Plant Maintenance and Repair 68,698 100,539 131,810 - 222 - - 550.40.4920-53400 Building and Grounds Maintenance 988 - 5,091 - - - - 550.40.4920-53500 Small Tools and Equipment's 18,636 31,444 31,301 30,000 30,000 30,000 30,000 550.40.4920-54100 Special Departmental Expenses 132,289 251,376 216,552 290,000 318,755 290,000 290,000 550.40.4920-54200 Utilities 436,968 444,812 495,767 - - - - 550.40.4920-54250 Purchased Water 1,636,888 1,639,722 1,819,052 - - - - 550.40.4920-54400 Professional Services - 2,956 25,989 - - - - 550.40.4920-54500 Contracted Services 279,587 295,579 743,850 375,000 355,000 375,000 375,000 550.40.4920-54605 Asphalt Maintenance 23,466 17,163 18,562 20,000 20,000 20,000 20,000 550.40.4920-54800 Conventions and Meetings 1,148 3,286 673 2,500 2,500 2,500 2,500 550.40.4920-54930 Safety Programs & Materials 5,751 9,567 11,250 14,900 14,900 14,900 14,900 550.40.4920-56205 Permits - Fees - Licenses 97,409 94,272 137,829 127,790 127,790 127,790 127,790 550.40.4920-56910 Legal Service 1,058 28,539 4,256 15,000 15,000 15,000 15,000 550.40.4920-56975 Grant Expense - 28,420 - - - - -
550.40.4920-57120 Loss on asset disposal - - - - 24,135 - - 550.40.4920-57300 Furniture and Equipment 397,043 506,283 13,474 100,000 100,000 100,000 100,000 550.40.4920-57310 Vehicles 111,533 - 437,018 - -
550.40.4920-57404 Depr/Amort Expense 336,980 138,599 220,120 - 196,346 - - 550.40.4920-57800 Contra Capital (672,836) (618,730) (164,848) - (327,465) - - 550.40.4920-57900 Replacement Account - 492,778 492,778 464,039 600,766 Total Expenditures 40.4920 4,507,853 4,962,632 6,014,430 3,732,827 4,099,615 3,796,720 3,908,915 Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
550.40.4930-51100 Salaries 14,123 13,857 15,041 15,732 15,615 16,204 16,402 550.40.4930-51120 Vacation/Sick Leave Accrual Pay-Ou 356 126 - 164 - 172 172 550.40.4930-51300 Overtime - 85 - - - - -
550.40.4930-51500 Public Employees Retirement 3,470 3,124 3,443 3,608 3,636 3,798 3,777 550.40.4930-51504 Deferred Compensation 111 137 148 157 154 162 162 550.40.4930-51600 Workers Compensation 111 141 190 197 196 225 235 550.40.4930-51700 Disability Insurance 136 137 144 160 153 168 214 550.40.4930-51900 Group Health & Life Ins 3,400 3,970 4,287 4,996 4,475 5,520 5,295 550.40.4930-51905 Bilingual Pay 120 125 120 120 121 133 120 550.40.4930-51907 OPEB 557 510 730 627 627 515 605
550.40.4930-51930 Medicare/Employer Porti 228 206 219 228 228 235 235 550.40.4930-52100 Postage 25,000 42,821 50,288 25,000 60,000 25,000 63,000 550.40.4930-52200 Departmental Supplies 15,080 10,398 2,104 15,000 15,000 15,000 15,000 550.40.4930-52400 Print Duplicate & Photocopying 1,250 - - - - - - 550.40.4930-54100 Special Departmental Expenses 1,000 - - 5,000 - 5,000 5,000 550.40.4930-54500 Contracted Services 25,110 18,634 29,025 40,000 23,907 40,000 20,000 550.40.4930-54530 Credit Card Service Charges 53,622 61,248 70,508 53,000 53,000 53,000 53,000 550.40.4930-54930 Safety Programs & Materials - - - 500 - 500 500 550.40.4930-55320 Refund/Rtn Overpayment - - - 2,000 - 2,000 2,000 Total Expenditures 40.4930 143,674 155,519 176,246 166,489 177,112 167,632 185,717 550.60.6000-51100 Salaries - - - - - - 136,710
550.60.6000-51200 Hourly Salaries - - - - - - 8,254
550.60.6000-51500 Public Employee's Retirement - - - - - - 31,751 550.60.6000-51501 PT Retirement - - - - - - 310
550.60.6000-51504 Deferred Compensation - - - - - - 1,362 550.60.6000-51600 Worker's Compensation Insurance - - - - - - 1,975 550.60.6000-51700 Disability Insurance - - - - - - 1,179 550.60.6000-51900 Group Health & Life Insurance - - - - - - 25,751 550.60.6000-51905 Bilingual Pay - - - - - - 300
550.60.6000-51907 OPEB Cost Allocation - - - - - - 5,083 550.60.6000-51930 Medicare/Employer Portion - - - - - - 1,975 Total Expenditures 60.6000 - - - - - - 214,650
550.70.7300-51300 Overtime - 2,114 2,354 - 2,031 - -
550.70.7300-51700 Disability Insurance - 13 17 - 15 - - 550.70.7300-51900 Group Health & Life Ins - 345 19 - 16 - - 550.70.7300-51930 Medicare/Employer Porti - 31 34 - 29 - - 550.70.7300-54500 Contracted Services 2,696,506 94,590 5,389 - - - - 550.70.7300-57404 Depr/Amort Expense - - 62,159 - 62,694 - - 550.70.7300-57800 Contra Capital (3,312,420) (456,772) (5,389) - - - - Total Expenditures 70.7300 (615,914) (359,680) 64,584 - 64,785 - - Fund:550 Water Authority
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
550.70.7340-51300 Overtime 56,959 282,719 - - - - -
550.70.7340-51500 Public Employees Retirement - 77 - - - - - 550.70.7340-51504 Deferred Compensation 28 284 - - - - - 550.70.7340-51700 Disability Insurance 322 1,676 - - - - - 550.70.7340-51900 Group Health & Life Ins 7,398 38,262 - - - - - 550.70.7340-51930 Medicare/Employer Porti 826 4,099 - - - - - 550.70.7340-54500 Contracted Services 5,046,838 2,729,097 2,937,254 3,763,000 783,742 550,000 50,000 550.70.7340-56205 Permits - Fees - Licenses - 75 75 - - - - 550.70.7340-57404 Depr/Amort Expense 25,856 48,785 47,965 - 251,867 - - 550.70.7340-57800 Contra Capital (4,503,331) (2,696,609) (2,939,008) - - - - Total Expenditures 70.7340 634,896 408,465 46,286 3,763,000 1,035,609 550,000 50,000 550.80.8230-51100 Salaries 9,101 9,122 9,524 9,799 9,657 10,093 10,193 550.80.8230-51120 Vacation/Sick Leave 135 493 736 317 601 333 333 550.80.8230-51500 Public Employee's Retirement 2,180 2,038 2,163 2,247 2,232 2,366 2,353 550.80.8230-51504 Deferred Compensation 82 90 94 98 96 101 101 550.80.8230-51600 Worker's Compensation Insurance 71 93 121 123 125 140 146 550.80.8230-51700 Disability Insurance 87 87 92 100 95 105 106 550.80.8230-51900 Group Health & Life Insurance 2,334 2,388 2,553 2,925 2,658 3,232 3,425 550.80.8230-51907 OPEB Cost Allocation 347 317 454 390 390 321 377 550.80.8230-51930 Medicare/Employer Portion 144 139 148 142 149 146 146 Total Expenditures 80.8230 14,481 14,768 15,885 16,141 16,001 16,837 17,180 550.90.9000-51500 Public Employee's Retirement (PERS 375,652 370,827 429,924 982,106 982,106 1,031,650 515,825 550.90.9000-51503 Pension Expense (223,146) 131,560 753,912 - 776,529 - - 550.90.9000-51907 OPEB Cost Allocation (260,123) 267,526 (180,645) - - - - Total Expenditures 90.9000 (107,617) 769,913 1,003,191 982,106 1,758,635 1,031,650 515,825 Fund: 550 Total Expenditure: 7,461,718 9,464,361 10,548,469 17,118,721 16,431,859 14,100,212 14,355,046 Grand Total Revenues: 13,838,551 15,036,147 19,008,073 14,491,955 17,219,397 14,807,977 14,822,537 Grand Total Expenditures: 7,461,718 9,464,361 10,548,469 17,118,721 16,431,859 14,100,212 14,355,046 Grand Total Surplus / (Deficit) 6,376,833 5,571,787 8,459,604 (2,626,766) 787,538 707,765 467,491 Fund Balances (Deficits) - Beginning of Year 33,378,486 39,755,319 45,327,106 53,786,710 53,786,710 54,574,248 54,574,248 Fund Balances (Deficits) - End of Year 39,755,319 45,327,106 53,786,710 51,159,944 54,574,248 55,282,013 55,041,739 Fund:551 Water Enterprise
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
551.00.0000-43100 Interest Income 43,730 83,388 130,761 121,000 - 114,900 - 551.00.0000-43116 Investment Fair Value Gain (Loss) (7,433) 31,077 21,390 - - - - Fund: 551 Total Revenue: 36,297 114,465 152,151 121,000 - 114,900 - Expenditure:
551.98.9800-56900 Transfer Out - - 4,544,655 - - - -
Total Expenditures 98.9800 - - 4,544,655 - - - -
Fund: 550 Total Expenditure: - - 4,544,655 - - - -
Grand Total Revenues: 36,297 114,465 152,151 121,000 - 114,900 - Grand Total Expenditures: - - 4,544,655 - - - -
Grand Total Surplus / (Deficit) 36,297 114,465 (4,392,504) 121,000 - 114,900 - Fund Balances (Deficits) - Beginning of Year 18,234,148 18,270,445 18,384,911 13,992,407 13,992,407 13,992,407 13,992,407 Fund Balances (Deficits) - End of Year 18,270,445 18,384,911 13,992,407 14,113,407 13,992,407 14,107,307 13,992,407 Fund:560 Pico Rivera Innovative Municipal Energy (PRIME) Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
560.00.0000-43100 Interest Income 136,884 426,627 699,484 514,000 773,784 512,700 778,000 560.00.0000-45000 State Grants 246,661 - - - - - -
560.00.0000-47200 Miscellaneous Revenue 112,230 385 349 - 185 - - 560.00.0000-47610 Cost Reimbursements 1,110 - 1,595 - - - - 560.00.0000-47750 Gen/Demand and Collections 23,141,613 28,150,577 28,306,058 28,599,255 27,730,300 28,816,610 27,516,610 560.00.0000-47751 PRIME Future 44,562 40,642 42,867 - 44,307 - - 560.00.0000-47752 Resource Adequacy Sale 706,494 - - - - - - 560.00.0000-49803 CPUC Bond Posting- PRIME - 147,000 - - - - - Fund: 560 Total Revenue: 24,389,553 28,765,231 29,050,353 29,113,255 28,548,576 29,329,310 28,294,610 Expenditure:
560.11.1110-51100 Salaries 174,790 240,105 258,053 396,159 396,159 415,740 447,021 560.11.1110-51120 Vacation/Sick Leave 5,129 8,757 26,574 12,968 20,476 13,873 13,873 560.11.1110-51200 Hourly Salaries 13,923 2,352 14,355 11,607 12,267 12,187 11,619 560.11.1110-51300 Overtime - - 338 - - - -
560.11.1110-51500 Public Employee's Retirement 42,731 52,010 55,443 90,849 90,849 97,447 104,200 560.11.1110-51501 PT Retirement 522 88 535 435 460 457 436 560.11.1110-51504 Deferred Compensation 1,084 6,975 7,109 10,893 11,308 11,354 11,667 560.11.1110-51505 Roth Contribution - - 125 - - - -
560.11.1110-51600 Worker's Compensation Insurance 1,477 2,444 3,266 4,971 3,364 5,775 6,483 560.11.1110-51700 Disability Insurance 1,645 2,069 2,123 3,749 3,289 4,074 2,726 560.11.1110-51900 Group Health & Life Insurance 32,171 37,822 29,554 64,916 64,916 71,744 52,464 560.11.1110-51901 Cash Back Incentive Pay - 2,865 4,164 7,548 5,011 8,099 5,757 560.11.1110-51903 Auto Allowance 563 2,085 4,153 3,660 7,262 4,376 7,560 560.11.1110-51904 Technology Stipend 169 458 1,181 990 2,326 1,193 2,430 560.11.1110-51905 Bilingual Pay - 2,475 788 2,010 - 2,221 2,221 560.11.1110-51906 Post Employment Health Plan 204 703 983 1,561 1,215 1,863 3,306 560.11.1110-51907 OPEB Cost Allocation 7,410 6,780 14,924 15,779 15,779 13,218 16,680 560.11.1110-51930 Medicare/Employer Portion 2,991 3,753 4,468 5,744 6,032 6,028 6,483 560.11.1110-54500 Contracted Services - 26,033 9,115 - 49,352 - - Total Expenditure 11.1110 284,809 397,775 437,251 633,839 690,066 669,649 694,926 560.11.6040-51100 Salaries - - - - - - 12,895
560.11.6040-51200 Hourly Salaries - - - - - - 1,911
560.11.6040-51500 Public Employees Retirement (PERS - - - - - - 2,995 560.11.6040-51501 PT Retirement - - - - - - 72
560.11.6040-51504 Deferred Compensation - - - - - - 128 560.11.6040-51600 Workers Compensation - - - - - - 186
560.11.6040-51700 Disability Insurance - - - - - - 108
560.11.6040-51900 Group Health & Life Ins - - - - - - 3,603 560.11.6040-51907 OPEB Cost Allocation - - - - - - 479
560.11.6040-51930 Medicare/Employer Porti - - - - - - 186 Total Expenditure 11.6040 - - - - - - 22,563
Fund:560 Pico Rivera Innovative Municipal Energy (PRIME) Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
560.12.1200-51100 Salaries - - - 12,189 10,126 13,182 25,903 560.12.1200-51120 Vacation/Sick Leave - - - - 306 - -
560.12.1200-51200 Hourly Salaries - - - 1,510 275 1,633 3,171 560.12.1200-51300 Overtime - - - - 49 - -
560.12.1200-51500 Public Employee's Retirement - - - 2,795 2,319 3,090 6,024 560.12.1200-51501 PT Retirement - - - 57 10 61 119
560.12.1200-51504 Deferred Compensation - - - 122 99 132 258 560.12.1200-51600 Worker's Compensation Insurance - - - 153 - 183 375 560.12.1200-51700 Disability Insurance - - - 112 96 118 212 560.12.1200-51900 Group Health & Life Insurance - - - 2,750 2,129 3,039 6,266 560.12.1200-51903 Auto Allowance - - - 240 190 240 480
560.12.1200-51906 Post Employment Health Plan - - - - - - 163 560.12.1200-51907 OPEB Cost Allocation - - - 485 485 419 964 560.12.1200-51930 Medicare/Employer Portion - - - 177 159 191 375 Total Expenditure 12.1200 - - - 20,590 16,244 22,288 44,310 Expenditure:
560.16.1600-51120 Vacation/Sick Leave Accrual Pay-Ou (14,181) 25,228 21,889 - 22,545 - - 560.16.1600-51900 Group Health & Life Insurance - - - - - - 384 560.16.1600-51930 Medicare/Employer Portion - - 958 - 987 - - 560.16.1600-52100 Postage 4,912 13,099 9,497 14,277 4,803 14,277 14,277 560.16.1600-52200 Departmental Supplies - 176 1,659 1,500 1,883 1,500 1,500 560.16.1600-52205 Office Supplies 307 765 3,256 1,000 3,817 1,000 1,000 560.16.1600-52300 Advertising and Publications 7,252 14,617 7,205 18,400 18,400 18,400 30,400 560.16.1600-52400 Print, Duplicate, Photocopy 2,212 8,243 2,118 5,200 3,115 5,200 5,200 560.16.1600-52600 Membership and Dues 799 37,251 46,757 62,217 62,217 64,068 69,268 560.16.1600-52800 Software 343 199 - - - - 480
560.16.1600-53200 Mileage Reimbursement 144 141 146 500 - 500 500 560.16.1600-53500 Small Tools and Equipment 214 342 - 1,500 112 1,500 1,500 560.16.1600-54300 Telephone 2,388 2,189 - 3,000 - 3,000 3,000 560.16.1600-54400 Professional Services - - - - 65,000 - 18,000 560.16.1600-54410 Collection Agency Fee - - 58 - - - -
560.16.1600-54800 Convention and Meeting Expense 6,190 887 1,202 4,700 5,184 4,700 11,000 560.16.1600-54900 Professional Development 175 625 - 1,500 2,524 1,500 2,500 560.16.1600-56850 Inter Departmental Charges - - - - 120,112 - 40,037 560.16.1600-56910 Legal Service 4,054 2,584 12,837 12,850 5,155 12,850 12,850 560.16.1600-56992 Bank Service Charges - - 1,594 25,000 25,000 25,000 25,000 560.16.1600-57300 Furniture and Equipment 4,554 - - - - - - 560.16.1600-57900 Replacement Account - - - 6,484 6,484 801 846 Total Expenditure 16.1600 19,364 106,345 109,177 158,128 347,338 154,296 237,742 560.16.1635-54275 Purchased Power - PRIME 16,865,660 14,798,584 16,401,063 20,695,488 20,075,488 22,695,488 22,501,897 560.16.1635-54276 Net Energy Metering (NEM) Expense 35,328 49,832 2,689 22,000 22,000 22,000 22,000 560.16.1635-54277 Resource Adequacy Purchase 846,987 3,733,505 6,783,307 2,626,306 3,397,749 2,690,483 2,690,483 560.16.1635-54400 Professional Services 661,852 690,075 792,086 730,824 895,251 743,562 754,062 560.16.1635-56992 Bank Service Charges 1,670 - - - - - - 560.16.1635-56975 Grant Expense 246,661 - - - - - -
560.16.1635-58500 Bad Debt - 1,639,822 19,109 - 19,683 - - Total Expenditure 16.1635 18,658,158 20,911,818 23,998,255 24,074,618 24,410,171 26,151,533 25,968,442 Fund:560 Pico Rivera Innovative Municipal Energy (PRIME) Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
560.16.1638-52305 Marketing - PRIME - 23,174 29,901 345,750 288,200 345,750 433,750 560.16.1638-54400 Professional Services - 15,430 23,589 25,000 25,000 25,000 60,000 560.16.1638-52310 Research and Development - PRIME 510 - 15,000 205,000 205,000 205,000 605,000 Total Expenditure 16.1638 510 38,604 68,490 575,750 518,200 575,750 1,098,750 560.20.2000-51100 Salaries 16,822 31,216 45,282 48,875 51,399 58,305 75,022 560.20.2000-51120 Vacation/Sick Leave 537 2,485 1,894 1,942 3,127 2,296 2,296 560.20.2000-51500 Public Employee's Retirement 4,166 6,971 10,283 11,208 11,871 13,666 17,439 560.20.2000-51504 Deferred Compensation 233 309 449 489 511 583 748 560.20.2000-51600 Worker's Compensation Insurance 132 317 573 613 590 810 1,084 560.20.2000-51700 Disability Insurance 162 284 424 495 495 603 480 560.20.2000-51900 Group Health & Life Insurance 555 3,132 4,113 4,532 4,553 6,388 9,643 560.20.2000-51901 Cash Back Incentive Pay 551 574 780 1,102 1,109 1,102 1,818 560.20.2000-51903 Auto Allowance 300 313 588 600 604 663 600 560.20.2000-51904 Technology Stipend 90 94 176 180 181 199 180 560.20.2000-51906 Post Employment Health Plan 109 119 239 249 259 275 271 560.20.2000-51907 OPEB Cost Allocation 676 618 2,261 1,947 1,947 1,854 2,790 560.20.2000-51930 Medicare/Employer Portion 290 503 704 709 819 845 1,084 Total Expenditure 20.2000 24,623 46,934 67,766 72,941 77,466 87,589 113,455 560.40.4920-51300 Overtime - - - - 577 - -
560.40.4920-51504 Deferred Compensation - - - - 4 - -
560.40.4920-51700 Disability Insurance - - - - 5 - -
560.40.4920-51900 Group Health & Life Ins - - - - 80 - - 560.40.4920-51930 Medicare/Employer Porti - - - - 8 - - Total Expenditure 40.4920 - - - - 674 - -
560.60.6000-51100 Salaries - - - - - - 27,342
560.60.6000-51200 Hourly Salaries - - - - - - 1,651
560.60.6000-51500 Public Employees Retirement (PERS - - - - - - 6,349 560.60.6000-51501 PT Retirement - - - - - - 62
560.60.6000-51504 Deferred Compensation - - - - - - 273 560.60.6000-51600 Workers Compensation - - - - - - 395
560.60.6000-51700 Disability Insurance - - - - - - 216
560.60.6000-51900 Group Health & Life Ins - - - - - - 5,171 560.60.6000-51905 Bilingual Pay - - - - - - 60
560.60.6000-51907 OPEB Cost Allocation - - - - - - 1,017 560.60.6000-51930 Medicare/Employer Porti - - - - - - 395 Total Expenditure 60.6000 - - - - - - 42,931
560.70.7300-54500 Contracted Services - - - - 500,000 - - Total Expenditure 70.7300 - - - - 500,000 - -
560.90.9000-51503 Pension Expense (98,785) 8,314 111,817 - 115,172 - - 560.90.9000-51907 OPEB Cost Allocation 46,678 4,840 (69,948) - - - - Total Expenditure 90.9000 (52,107) 13,154 41,869 - 115,172 - - Fund: 560 Total Expenditure: 18,935,357 21,514,630 24,722,808 25,535,866 26,675,330 27,661,105 28,223,119 Grand Total Revenues: 24,389,553 28,765,231 29,050,353 29,113,255 28,548,576 29,329,310 28,294,610 Grand Total Expenditures: 18,935,357 21,514,630 24,722,808 25,535,866 26,675,330 27,661,105 28,223,119 Grand Total Surplus / (Deficit) 5,454,196 7,250,601 4,327,545 3,577,389 1,873,246 1,668,205 71,491 Fund Balances (Deficits) - Beginning of Year 4,930,136 10,384,332 17,634,933 21,962,477 21,962,477 23,835,724 23,835,724 Fund Balances (Deficits) - End of Year 10,384,332 17,634,933 21,962,477 25,539,866 23,835,724 25,503,929 23,907,215 Fund: 561 Pico Rivera Innovative Municipal Energy (PRIME) Power Choice Program Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
561.00.0000-47780 System Install Fee - - 12,142 - 40,122 - - 561.00.0000-47782 Battery Fee - - 553 - 1,633 - -
561.00.0000-47781 Gen/Demand and Collections (Powe - - 275 - 904 - - Fund: 561 Total Revenue: - - 12,971 - 42,659 - -
Expenditure:
561.16.1639-54275 Purchased Power- PRIME - - 6,278 - 23,226 - - 561.16.1639-54400 Professional Services - - 6,600 - 10,918 - - Total Expenditure 16.1639 - - 12,878 - 34,145 - -
Fund: 561 Total Expenditure: - - 12,878 - 34,145 - -
Grand Total Revenues: - - 12,971 - 42,659 - -
Grand Total Expenditures: - - 12,878 - 34,145 - -
Grand Total Surplus / (Deficit) - - 93 - 8,515 - -
Fund Balances (Deficits) - Beginning of Year - - - 93 93 8,608 8,608 Fund Balances (Deficits) - End of Year - - 93 93 8,608 8,608 8,608 Fund:570 Golf Course
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
570.00.0000-47200 Miscellaneous Revenue 713 50,000 - - - - - 570.00.0000-47900 Transfer In - 33,452 42,650 - - - -
570.00.0000-48300 Green Fees 280,365 411,399 360,004 504,224 412,963 504,224 96,250 570.00.0000-48400 Driving Range Fees 64,161 146,726 167,913 186,000 369,680 186,000 60,000 570.00.0000-48600 Tournaments - - (592) - (404) - -
570.00.0000-48660 Golf Course Concessions 313,111 574,903 503,937 500,000 495,382 500,000 110,000 570.00.0000-48680 Golf Lessons 7,081 6,227 3,484 1,800 2,243 1,800 450 570.00.0000-48700 Merchandise Sales 19,231 45,901 48,569 46,000 54,442 46,000 11,500 570.00.0000-48820 Rentals 39,197 65,706 89,657 93,000 (9,505) 93,000 23,250 570.00.0000-48835 Technology Surcharge 31,683 29,459 33,363 20,627 39,091 20,627 7,500 Fund: 570 Total Revenue: 755,540 1,363,772 1,248,985 1,351,651 1,363,893 1,351,651 308,950 Expenditure:
570.16.1620-51300 Overtime 1,501 - - - - - -
570.16.1620-51700 Disability Insurance 6 - - - - - -
570.16.1620-51900 Group Health and Life Ins 124 - - - - - - 570.16.1620-51907 OPEB Cost Allocation 273 250 - - - - - 570.16.1620-51930 Medicare/Employer Portion 22 - - - - - - 570.16.1620-52100 Postage 126 139 - - 158 - -
570.16.1620-52200 Departmental Supplies 41,504 58,240 16,898 23,400 8,599 24,100 15,000 570.16.1620-52205 Office Supplies 2,821 14,344 2,923 3,000 3,285 3,000 750 570.16.1620-52210 Supplies/Chemicals 16,662 22,079 63,336 64,180 56,817 66,105 16,527 570.16.1620-52300 Advertising And Publications 2,628 657 2,800 9,600 3,048 10,000 2,500 570.16.1620-52600 Membership and Dues - - 1,624 - - - - 570.16.1620-52800 Software - - - 3,000 1,483 3,000 750
570.16.1620-53150 Fuel 20 - - - - - -
570.16.1620-53300 Equipment Repairs and Maintenance 24,694 30,691 29,893 39,000 30,108 40,000 25,000 570.16.1620-53301 Equipment Rental 36,937 49,723 23,045 25,000 22,519 25,750 6,500 570.16.1620-53400 Building and Grounds Maintenance 32,805 - 600 - 1,561 - - 570.16.1620-53440 Plumbing Supplies 359 5,219 - 10,000 - 10,300 2,575 570.16.1620-53500 Small Tools and Equipment's 8,238 15,764 31,196 16,400 27,782 16,950 4,238 570.16.1620-54200 Utilities 239,996 265,675 185,379 210,000 150,566 210,000 150,000 570.16.1620-54500 Contracted Services 120,001 178,661 221,092 135,030 130,486 137,750 100,000 570.16.1620-54530 Credit Card Service Charges 13,099 22,828 32,970 26,400 27,493 26,400 6,600 570.16.1620-54670 Tree Care 10,475 24,058 8,200 30,000 5,871 30,000 7,500 570.16.1620-54700 Insurance & Surety Bonds 62,309 42,454 33,949 95,400 24,161 98,500 60,000 570.16.1620-55300 Food & Beverage (96,332) (11,130) (10,260) - 292 - - 570.16.1620-55301 Restaurant & Banquet Supplies 62,214 87,909 121,085 100,950 105,142 109,950 27,488 570.16.1620-56100 Contracted - Payroll Expense 696,458 714,817 958,284 1,040,000 841,206 1,071,200 267,800 570.16.1620-56200 Management Fees 48,665 91,124 124,697 138,178 125,165 138,177 34,544 570.16.1620-56205 Permit - Fees - Licenses 22,834 (31,877) 21,120 69,705 6,034 71,830 17,958 570.16.1620-56300 Pro Shop Merchandise 13,218 25,982 39,327 30,000 39,463 31,000 7,750 570.16.1620-56400 Other Community Promoti - - 646 - - - - 570.16.1620-56800 Cable T.V. Access 2,896 5,628 7,228 7,200 7,404 7,500 1,875 570.16.1620-56992 Bank Service Charges - - 31 6,000 1,399 6,180 1,545 570.16.1620-57210 Capital Assets - 105,700 40,387 197,450 101,018 197,450 49,363 570.16.1620-57800 Contra Capital (8,081) (23,166) (12,946) (177,000) (23,656) (177,000) (44,250) 570.16.1620-57300 Furniture and Equipment 9,989 1,431 10,979 14,500 2,985 14,500 10,000 570.16.1620-57404 Depreciation/Amortization Expense 28,149 34,365 30,211 - 30,829 - - Total Expenditure 16.1620 1,394,610 1,731,566 1,984,695 2,117,393 1,731,218 2,172,642 772,012 Fund:570 Golf Course
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
570.20.2000-51100 Salaries 16,822 29,540 19,594 20,571 19,394 21,189 - 570.20.2000-51120 Vacation/Sick Leave 537 1,374 280 458 882 481 - 570.20.2000-51500 Public Employee's Retirement 4,166 6,602 4,449 4,718 4,484 4,966 - 570.20.2000-51504 Deferred Compensation 233 294 194 206 193 212 - 570.20.2000-51600 Worker's Compensation Insurance 132 300 248 258 255 294 - 570.20.2000-51700 Disability Insurance 162 255 189 209 190 220 - 570.20.2000-51900 Group Health & Life Insurance 555 1,119 1,101 1,261 1,120 1,393 - 570.20.2000-51901 Cash Back Incentive Pay 551 574 459 551 554 551 - 570.20.2000-51903 Auto Allowance 300 613 313 300 302 332 - 570.20.2000-51904 Technology Stipend 90 184 94 90 91 99 - 570.20.2000-51906 Post Employment Health Plan 109 234 133 125 129 138 - 570.20.2000-51907 OPEB Cost Allocation 676 618 955 819 819 674 - 570.20.2000-51930 Medicare/Employer Portion 290 468 300 298 308 307 - Total Expenditures 20.2000 24,623 42,174 28,309 29,864 28,722 30,856 - 570.90.9000-51503 Contracted Services 2,559 726 4,965 - 5,114 - - Total Expenditures 70.7300 2,559 726 4,965 - 5,114 -
Fund: 570 Total Expenditure: 1,421,792 1,774,466 2,017,969 2,147,257 1,765,054 2,203,498 772,012 Grand Total Revenues: 755,540 1,363,772 1,248,985 1,351,651 1,363,893 1,351,651 308,950 Grand Total Expenditures: 1,421,792 1,774,466 2,017,969 2,147,257 1,765,054 2,203,498 772,012 Grand Total Surplus / (Deficit) (666,252) (410,694) (768,984) (795,606) (401,161) (851,847) (463,062) Fund Balances (Deficits) - Beginning of Year (2,939,360) (3,605,611) (4,016,305) (4,656,571) (4,656,571) (5,057,732) (5,057,732) Fund Balances (Deficits) - End of Year (3,605,611) (4,016,305) (4,656,571) (5,452,177) (5,057,732) (5,909,579) (5,520,794) Fund:590 Recreation Area Complex
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
590.00.0000-43100 Interest Income 12,853 31,955 53,877 50,100 48,989 47,600 37,500 590.00.0000-43105 Interest and penalty 8,610 - - - 9,644 - - 590.00.0000-43116 Investment Fair Value Gain (Loss) (528) 11,353 8,701 - (2,809) - - 590.00.0000-48820 Rentals 309,768 322,479 331,933 343,000 260,643 360,000 - Fund: 590 Total Revenue: 330,704 365,786 394,511 393,100 316,468 407,600 37,500 Expenditure:
590.11.1110-51100 Salaries 41,141 54,366 93,720 91,959 99,860 85,421 101,979 590.11.1110-51120 Vacation/Sick Leave 4,936 3,610 6,428 2,963 7,138 3,111 3,111 590.11.1110-51500 Public Employee's Retirement 8,076 11,055 19,639 21,088 20,720 20,022 23,771 590.11.1110-51504 Deferred Compensation 294 3,452 3,161 3,692 3,994 3,668 3,898 590.11.1110-51600 Worker's Compensation Insurance 322 553 1,186 1,154 1,222 1,187 1,478 590.11.1110-51700 Disability Insurance 313 398 802 888 866 932 424 590.11.1110-51900 Group Health & Life Insurance 572 1,168 3,991 3,475 6,285 3,840 7,791 590.11.1110-51901 Cash Back Incentive Pay 1,432 1,492 3,328 3,967 2,611 3,967 2,788 590.11.1110-51903 Auto Allowance 900 1,518 1,940 1,920 1,932 2,122 1,920 590.11.1110-51904 Technology Stipend 270 371 548 540 543 597 540 590.11.1110-51906 Post Employment Health Plan 378 534 553 822 614 909 876 590.11.1110-51907 OPEB Cost Allocation 1,406 1,287 4,307 3,663 3,663 2,716 3,805 590.11.1110-51930 Medicare/Employer Portion 739 889 1,531 1,333 1,627 1,239 1,478 590.11.1110-52205 Office Supplies - 2,102 - - - - -
590.11.1110-54400 Professional Services - 142,000 64,999 90,000 - 90,000 90,000 590.11.1110-54500 Contracted Services (67,500) - 59,999 - - - - 590.11.1110-58500 Bad Debt - 8,610 - - - - -
Total Expenditure 11.1110 (6,722) 233,404 266,132 227,464 151,075 219,731 243,859 590.16.1610-54200 Utilities 853 - - - - - -
590.16.1610-54500 Contracted Services 8,175 - - - - - - 590.16.1610-57120 Loss on asset disposal 3,810 - 3,924 - - 590.16.1610-57404 Dept/Amort Expense 1,718 1,639 1,177 - 478 - - Total Expenditure 16.1610 10,745 1,639 4,986 - 4,401 - - 590.90.9000-51503 Pension Expense (6,821) 1,453 80,635 - 83,054 - - Total Expenditure 90.9000 (6,821) 1,453 80,635 - 83,054 - - Fund: 590 Total Expenditure: (2,798) 236,496 351,754 227,464 238,531 219,731 243,859 Grand Total Revenues: 330,704 365,786 394,511 393,100 316,468 407,600 37,500 Grand Total Expenditures: (2,798) 236,496 351,754 227,464 238,531 219,731 243,859 Grand Total Surplus / (Deficit) 333,501 129,290 42,757 165,636 77,937 187,869 (206,359) Fund Balances (Deficits) - Beginning of Year 368,008 701,510 830,800 873,557 873,557 951,494 951,494 Fund Balances (Deficits) - End of Year 701,510 830,800 873,557 1,039,193 951,494 1,139,363 745,135 Fund:638 Surface Transportation Program Local (STPL) Federal Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
638.00.0000-44800 Federal Grants 268,579 298,421 - - - - - 638.00.0000-47900 Transfer In - 343 - - - - -
Fund: 638 Total Revenue: 268,579 298,764 - - - - -
Expenditure:
638.70.7300-54500 Contracted Services 311,701 255,299 - - - - - Total Expenditure 70.7300 311,701 255,299 - - - - -
Expenditure:
Fund: 638 Total Expenditure: 311,701 255,299 - - - - -
Grand Total Revenues: 268,579 298,764 - - - - -
Grand Total Expenditures: 311,701 255,299 - - - - -
Grand Total Surplus / (Deficit) (43,122) 43,465 - - - - - Fund Balances (Deficits) - Beginning of Year (343) (43,465) - - - - - Fund Balances (Deficits) - End of Year (43,465) - - - - - - Fund:640 American Recovery Plan
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
640.00.0000-45160 American Rescue Plan Act of 2021 - - 2,396,080 - 2,593,439 - - Fund: 640 Total Revenue: - - 2,396,080 - 2,593,439 - -
Expenditure:
640.70.7340-54500 Contracted Services - - 2,396,080 - 2,593,439 - - Total Expenditures 70.7340 - - 2,396,080 - 2,593,439 - - Fund: 640 Total Expenditure: - - 2,396,080 - 2,593,439 - - Grand Total Revenues: - - 2,396,080 - 2,593,439 - -
Grand Total Expenditures: - - 2,396,080 - 2,593,439 - - Fund Balances (Deficits) - Beginning of Year (0) (0) (0) (0) (0) (0) (0) Fund Balances (Deficits) - End of Year (0) (0) (0) (0) (0) (0) (0) Fund:661 Highway Bridge Program (HBP)
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
661.00.0000-44800 Federal Grants 317,607 525,273 309,126 20,766,925 449,754 24,787,072 600,000 661.00.0000-47900 Transfer In - 1,836 - - - - -
Fund: 661 Total Revenue: 317,607 527,109 309,126 20,766,925 449,754 24,787,072 600,000 Expenditure:
661.70.7300-51100 Salaries 4,577 - - - - - -
661.70.7300-51600 Workers Compensation 36 - - - - - -
661.70.7300-54500 Contracted Services 455,036 476,484 407,528 20,766,925 258,099 24,787,072 600,000 Total Expenditures 70.7300 459,649 476,484 407,528 20,766,925 258,099 24,787,072 600,000 Fund: 661 Total Expenditure: 459,649 476,484 407,528 20,766,925 258,099 24,787,072 600,000 Grand Total Revenues: 317,607 527,109 309,126 20,766,925 449,754 24,787,072 600,000 Grand Total Expenditures: 459,649 476,484 407,528 20,766,925 258,099 24,787,072 600,000 Grand Total Surplus / (Deficit) (142,042) 50,625 (98,403) - 191,655 - - Fund Balances (Deficits) - Beginning of Year (1,836) (143,878) (93,253) (191,655) (191,655) - - Fund Balances (Deficits) - End of Year (143,878) (93,253) (191,655) (191,655) - - - Fund:670 Used Oil Recycle
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
670.00.0000-43100 Interest Income 1,552 2,922 4,437 4,100 3,859 3,900 3,000 670.00.0000-43116 Investment Fair Value Gain (Loss) (288) 1,086 728 - (228) - - 670.00.0000-45000 State Grants 9,634 301 - 8,634 - 8,412 8,412 Fund: 670 Total Revenue: 10,897 4,308 5,165 12,734 3,632 12,312 11,412 Expenditure:
670.30.3035-54500 Contracted Services - 9,634 8,776 8,634 8,634 8,412 8,412 Total Expenditure 30.3035 - 9,634 8,776 8,634 8,634 8,412 8,412 Fund: 670 Total Expenditure: - 9,634 8,776 8,634 8,634 8,412 8,412 Grand Total Revenues: 10,897 4,308 5,165 12,734 3,632 12,312 11,412 Grand Total Expenditures: - 9,634 8,776 8,634 8,634 8,412 8,412 Grand Total Surplus / (Deficit) 10,897 (5,326) (3,611) 4,100 (5,002) 3,900 3,000 Fund Balances (Deficits) - Beginning of Year 73,129 84,027 78,701 75,090 75,090 70,088 70,088 Fund Balances (Deficits) - End of Year 84,027 78,701 75,090 79,190 70,088 73,988 73,088 Fund:671 Cal Recycle
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
671.00.0000-44150 SB 1383 Fee 315,530 307,910 674,002 516,831 530,652 582,778 582,778 671.00.0000-45000 State Grants 250,000 165,978 - - 43,308 - - Fund: 671 Total Revenue: 565,530 524,393 623,498 516,831 573,961 582,778 582,778 Expenditure:
671.11.1110-51100 Salaries 59,737 67,984 102,417 140,407 107,395 151,189 139,231 671.11.1110-51120 Vacation/Sick Leave Accrual 15,909 999 8,045 1,812 3,963 1,903 1,903 671.11.1110-51200 Hourly Salaries - - 19,984 17,411 17,092 18,281 17,428 671.11.1110-51500 Public Employee Retirement (PERS) 6,543 15,372 23,297 32,199 24,819 35,438 32,455 671.11.1110-51501 PT Retirement - - 744 653 641 686 654 671.11.1110-51504 Deferred Compensation - 275 299 1,404 1,027 1,512 1,393 671.11.1110-51505 Roth Contribution - - 132 - - - -
671.11.1110-51600 Workers' Compensation 468 688 1,296 1,762 1,335 2,100 2,019 671.11.1110-51700 Disability Insurance 254 623 745 1,341 1,057 1,408 1,284 671.11.1110-51900 Group Health & Life Ins 3,612 14,942 14,279 37,621 13,913 41,571 20,213 671.11.1110-51901 Cash Back Incentive Pay - - 321 551 554 551 606 671.11.1110-51903 Auto Allowance - - 788 300 1,509 332 1,500 671.11.1110-51904 Technology Stipend - - 274 90 543 99 540 671.11.1110-51905 Bilingual Pay (13) 825 263 990 - 1,094 1,094 671.11.1110-51906 Post Employment Health Plan - - 115 125 129 138 637 671.11.1110-51907 OPEB Cost Allocation 4,699 4,300 5,979 5,593 5,593 4,807 5,196 671.11.1110-51930 Medicare/Employer Portion 1,199 1,012 1,905 2,036 1,902 2,192 2,019 671.11.1110-52305 Marketing - - 279 70,000 1,314 70,000 70,000 671.11.1110-52310 Research & Development - - - 30,000 592 30,000 230,000 671.11.1110-54100 Special Departmental Expenses - 1,874 - - - - - 671.11.1110-54400 Professional Services 48,974 10,692 19,226 10,000 69,957 10,000 10,000 671.11.1110-54500 Contracted Services - 286,682 5,716 - - - - 671.11.1110-54900 Professional Development - 1,058 - - - - - 671.11.1110-56910 Legal Service - 570 172 - - - -
Total Expenditure 11.1110 141,382 407,895 206,275 354,295 253,335 373,301 538,172 671.11.1111-51200 Hourly Salaries - 1,121 - - - - -
671.11.1111-51501 PT Retirement - 42 - - - - -
671.11.1111-51930 Medicare/Employer Porti - 16 - - - - - 671.11.1111-52200 Departmental Supplies - 13 - - - - -
Total Expenditure 11.1110 - 1,192 - - - - -
671.70.7300-54500 Contracted Services 253,898 - - 40,850 43,308 40,850 - Total Expenditures 70.7300 253,898 - - 40,850 43,308 40,850 - Fund: 671 Total Expenditure: 395,279 409,087 206,275 395,145 296,644 414,151 538,172 Grand Total Revenues: 565,530 524,393 623,498 516,831 573,961 582,778 582,778 Grand Total Expenditures: 395,279 409,087 206,275 395,145 296,644 414,151 538,172 Grand Total Surplus / (Deficit) 170,250 115,306 417,223 121,686 277,317 168,627 44,606 Fund Balances (Deficits) - Beginning of Year 7,309 177,559 292,866 710,088 710,088 987,406 987,406 Fund Balances (Deficits) - End of Year 177,559 292,866 710,088 831,774 987,406 1,156,033 1,032,012 Fund:690 Recreation & Education Accelerating Children's Hopes (REACH) Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
690.00.0000-43100 Interest Income 12,276 19,972 43,546 36,600 11,304 34,700 - 690.00.0000-43116 Investment Fair Value Gain (Loss) (5,932) 8,307 8,410 - 1,028 - - 690.00.0000-45000 State Grants 1,423,983 1,118,461 1,169,194 - 967,739 - - 690.00.0000-46507 Parks and Rec - REACH (Non-Grant 22,403 5,453 590 - 514 - - 690.00.0000-46510 Parks and Rec - Contract Programs - - - 1,000,800 - 1,000,800 1,093,492 Fund: 690 Total Revenue: 1,452,730 1,152,193 1,221,740 1,037,400 980,584 1,035,500 1,093,492 Expenditure:
690.80.8000-51100 Salaries - - 39,936 - 43,053 - -
690.80.8000-51500 Public Employee's Retirement - - 9,095 - 9,255 - - 690.80.8000-51504 Deferred Compensation - - 399 - 431 - - 690.80.8000-51600 Workers Compensation - - 400 - 412 - - 690.80.8000-51700 Disability Insurance - - 397 - 424 - - 690.80.8000-51900 Group Health & Life Ins - - 199 - 206 - - 690.80.8000-51901 Cash Back Incentive Pay - - 2,346 - 1,570 - - 690.80.8000-51903 Auto Allowance - - 786 - 526 - -
690.80.8000-51904 Technology Stipend - - 295 - 197 - -
690.80.8000-51906 Post Employment Health Plan - - 399 - 431 - - 690.80.8000-51930 Medicare/Employer Porti - - 623 - 658 - - Total Expenditure 80.8000 - - 54,874 - 57,163 - -
690.80.8105-51100 Salaries 158,174 159,998 123,045 93,779 132,642 101,422 96,592 690.80.8105-51120 Vacation/Sick Leave 431 - 1,511 - 1,557 - - 690.80.8105-51200 Hourly Salaries 513,662 644,595 678,940 877,639 716,516 903,968 903,968 690.80.8105-51500 Public Employee's Retirement 39,567 37,799 28,005 21,506 30,645 23,773 22,515 690.80.8105-51501 Public Agency Retirement 18,906 23,423 25,436 32,911 26,869 33,899 33,899 690.80.8105-51504 Deferred Compensation 211 435 394 938 434 1,014 966 690.80.8105-51600 Worker's Compensation Insurance 5,260 1,627 1,557 1,177 1,604 1,409 1,401 690.80.8105-51700 Disability Insurance 1,418 1,477 1,188 863 1,290 906 1,069 690.80.8105-51800 Unemployment Insurance 689 2,746 3,091 - 4,138 - - 690.80.8105-51900 Group Health & Life Insurance 36,787 38,455 30,591 24,980 32,519 27,602 26,471 690.80.8105-51905 Bilingual Pay 588 - - - - - -
690.80.8105-51907 OPEB Cost Allocation 3,611 3,304 4,141 3,735 3,735 3,225 3,604 690.80.8105-51930 Medicare/Employer Portion 9,814 11,667 11,640 1,360 12,335 1,471 1,401 690.80.8105-52100 Postage - - - 40 - 40 40
690.80.8105-52200 Departmental Supplies 5,083 2,206 3,766 4,800 3,883 4,800 4,800 690.80.8105-52250 Uniforms 15,940 11,412 1,991 10,000 2,051 10,000 10,000 690.80.8105-52255 Participant Uniforms - 6,261 - - - - - 690.80.8105-52400 Print, Duplicate & Photocopy 21,834 5,492 7,558 8,500 7,784 8,500 8,500 690.80.8105-52600 Membership and Dues 1,760 - - 450 - 450 450 690.80.8105-52805 Software Licensing - 10,715 1,075 10,500 984 10,500 10,500 690.80.8105-53200 Mileage Reimbursement - - - 600 - 600 600 690.80.8105-53500 Small Tools and Equipment's 38,599 3,405 - 15,995 2,683 15,995 15,995 690.80.8105-54100 Special Departmental Expenses 144,698 103,628 86,712 111,305 108,430 111,305 111,305 690.80.8105-54300 Telephone 2,414 4,024 - 1,600 - 1,600 1,600 690.80.8105-54500 Contracted Services 29,462 42,276 59,042 25,600 47,414 25,600 25,600 690.80.8105-54800 Conventions and Meetings 991 - - 18,400 299 18,400 18,400 690.80.8105-55285 Event Tickets 17,597 - 3,493 11,715 2,344 11,715 11,715 690.80.8105-57300 Seiu P.A.C. Contributions - 625 29,354 - - - - Total Expenditure 80.8105 1,067,496 1,115,568 1,102,530 1,278,393 1,140,156 1,318,194 1,311,391 Fund:690 Recreation & Education Accelerating Children's Hopes (REACH) Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
690.98.9800-56900 Transfer Out - - - - 145,000 - 75,000 Total Expenditure 98.9800 - - - - 145,000 - 75,000
Fund: 690 Total Expenditure: 1,067,496 1,115,568 1,157,404 1,278,393 1,342,319 1,318,194 1,386,391 Grand Total Revenues: 1,452,730 1,152,193 1,221,740 1,037,400 980,584 1,035,500 1,093,492 Grand Total Expenditures: 1,067,496 1,115,568 1,157,404 1,278,393 1,342,319 1,318,194 1,386,391 Grand Total Surplus / (Deficit) 385,234 36,625 64,336 (240,993) (361,735) (282,694) (292,899) Fund Balances (Deficits) - Beginning of Year 492,505 877,739 914,363 978,700 978,700 616,965 616,965 Fund Balances (Deficits) - End of Year 877,739 914,363 978,700 737,707 616,965 334,271 324,066 Fund:697 Miscellaneous Local Grants
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2025-26 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
697.00.0000-45000 State Grants 77,808 48,394 41,182 - 57,996 - - 697.00.0000-45100 County Grants 1,000,000 2,225,477 196,328 59,000 314,296 59,000 59,000 697.00.0000-47200 Miscellaneous Revenue 1,855 21,145 - - - - - Fund: 697 Total Revenue: 1,079,663 2,295,016 237,509 59,000 372,292 59,000 59,000 Expenditure:
697.17.1700-54500 Contracted Services - - - - 62,500 - - Total Expenditure 17.1700 - - - - 62,500 - -
697.30.3400-54500 Contracted Services 47,500 - - - - - - Total Expenditure 70.7300 47,500 - - - - - -
697.70.7300-54500 Contracted Services - 2,177,977 196,328 - 314,296 - - 697.70.7300-57100 Land 1,000,000 - - - - - -
Total Expenditure 70.7300 1,000,000 2,177,977 196,328 - 314,296 - - 697.80.8000-52600 Membership & Dues 180 - - - - - -
697.80.8000-54500 Contracted Services 1,290 5,993 3,388 - - - - 697.80.8000-54800 Convention & Mtg Expenses 385 (81) - - - - - Total Expenditure 80.8000 1,855 5,913 3,388 - - - -
697.80.8104-54500 Contracted Services 645,086 (673,659) - - - - - Total Expenditure 80.8104 645,086 (673,659) - - - - -
697.80.8116-51100 Salaries - - 7,854 - 111 - -
697.80.8116-51200 Hourly Salaries 765 - 29,490 - 6,134 - - 697.80.8116-51500 Public Employees Retirement (PERS - (7) 1,696 - 87 - - 697.80.8116-51501 PT Retirement 29 - 969 - 765 - -
697.80.8116-51504 Deferred Compensation - - 76 - 4 - -
697.80.8116-51600 Workers Compensation - - 99 - - - -
697.80.8116-51700 Disability Insurance - - 69 - 15 - -
697.80.8116-51900 Group Health & Life Ins - - 2,889 - 492 - - 697.80.8116-51907 OPEB Cost Allocation - - 1,419 - - - - 697.80.8116-51930 Medicare/Employer Porti 11 - 526 - 312 - - 697.80.8116-52200 Departmental Supplies - - 1,377 - 105 - - 697.80.8116-54500 Contracted Services - - 44,649 59,000 41,283 59,000 59,000 Total Expenditure 80.8116 805 (7) 91,113 59,000 49,307 59,000 59,000 Fund: 697 Total Expenditure: 1,695,246 1,510,224 290,829 59,000 426,103 59,000 59,000 Grand Total Revenues: 1,079,663 2,295,016 237,509 59,000 372,292 59,000 59,000 Grand Total Expenditures: 1,695,246 1,510,224 290,829 59,000 426,103 59,000 59,000 Grand Total Surplus / (Deficit) (615,583) 784,793 (53,319) - (53,812) - - Fund Balances (Deficits) - Beginning of Year (124,579) (740,162) 44,631 (8,688) (8,688) (62,500) (62,500) Fund Balances (Deficits) - End of Year (740,162) 44,631 (8,688) (8,688) (62,500) (62,500) (62,500) Fund:698 Miscellaneous Federal Grants
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
698.00.0000-44800 Federal Grants 770,502 411,985 233,022 1,067,485 118,862 3,666,269 3,666,269 698.11.1111-44800 Federal Grants - - 69,909 - - - -
698.70.7300-44800 Federal Grants 284,736 - - - - - -
698.00.0000-47850 Inter Departmental Charges - 15,158 - - - - - 698.00.0000-47900 Transfer In - 136,614 - - - - -
Fund: 698 Total Revenue: 1,055,239 563,757 302,931 1,067,485 118,862 3,666,269 3,666,269 Expenditure:
698.11.1111-54500 Contracted Services - 69,909 42,620 - 7,481 - - Total Expenditure 11.1111 - 69,909 42,620 - 7,481 - -
698.70.7300-54500 Contracted Services 1,363,965 - 186,600 1,067,485 200,128 3,666,269 3,666,269 Total Expenditure 70.7300 1,363,965 - 186,600 1,067,485 200,128 3,666,269 3,666,269 Fund: 698 Total Expenditure: 1,363,965 69,909 229,220 1,067,485 207,609 3,666,269 3,666,269 Grand Total Revenues: 1,055,239 563,757 302,931 1,067,485 118,862 3,666,269 3,666,269 Grand Total Expenditures: 1,363,965 69,909 229,220 1,067,485 207,609 3,666,269 3,666,269 Grand Total Surplus / (Deficit) (308,727) 493,848 73,710 - (88,747) - - Fund Balances (Deficits) - Beginning of Year (225,253) (533,980) (40,132) 33,578 33,578 33,578 (55,169) Fund Balances (Deficits) - End of Year (533,980) (40,132) 33,578 33,578 (55,169) 33,578 (55,169) Fund:699 Miscellaneous State Grants
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
699.00.0000-45000 State Grants 486,134 1,268,340 13,450,288 2,861,200 2,677,816 668,720 1,948,720 Fund: 699 Total Revenue: 486,134 1,268,340 13,450,288 2,861,200 2,677,816 668,720 1,948,720 Expenditure:
699.11.1110-54500 Contracted Services 142,232 181,850 - 329,318 - 329,318 329,318 Total Expenditure 11.1110 142,232 181,850 - 329,318 - 329,318 329,318 699.30.3010-54500 Contracted Services 38,120 8,254 - - - - - Total Expenditure 30.3010 38,120 8,254 - - - - -
699.30.3020-54400 Professional Services - - - - - - 180,000 Total Expenditure 30.3020 - - - - - - 180,000
699.30.3046-54400 Professional Services - - - - - - 100,000 Total Expenditure 30.3046 - - - - - - 100,000
699.30.4020-54500 Contracted Services 15,443 37,628 24,360 60,000 5,451 60,000 60,000 Total Expenditure 30.4020 15,443 37,628 24,360 60,000 5,451 60,000 60,000 699.70.7300-51100 Salaries 855 633 29,817 - 1,866 - -
699.70.7300-51300 Overtime - - 287 - - - -
699.70.7300-51500 Public Employees Retirement (PERS 231 141 6,790 - 443 - - 699.70.7300-51504 Deferred Compensation 1 6 62 - 6 - -
699.70.7300-51600 Workers Compensation 7 6 377 - 388 - - 699.70.7300-51700 Disability Insurance 6 5 124 - 22 - - 699.70.7300-51900 Group Health & Life Ins 9 14 2,102 - 337 - - 699.70.7300-51930 Medicare/Employer Porti 14 9 436 - 28 - - 699.70.7300-54500 Contracted Services 521,055 3,033,011 9,585,454 61,200 1,977,976 288,720 288,720 699.70.7300-57100 Land - - - - 325,132 - -
Total Expenditure 70.7300 522,178 3,033,826 9,625,448 61,200 2,306,198 288,720 288,720 699.70.7305-54500 Contracted Services - 2,516,224 597,529 - - - - Total Expenditure 70.7305 - 2,516,224 597,529 - - - -
699.70.7310-54500 Contracted Services - 78,569 - - - - - Total Expenditure 70.7310 - 78,569 - - - - -
699.80.8100-51200 Hourly Salaries 358 776 6,963 - 7,390 - - 699.80.8100-51100 Salaries - - 1,428 - 1,908 - -
699.80.8100-51504 Deferred Compensation - - 14 - 19 - - 699.80.8100-51700 Disability Insurance - - 5 - 10 - -
699.80.8100-51500 Public Employees Retirement (PERS 44 174 1,235 - 1,536 - - 699.80.8100-51501 PT Retirement 8 8 133 - 142 - -
699.80.8100-51600 Workers Compensation - - 18 - 19 - -
699.80.8100-51900 Group Health & Life Ins 34 135 480 - 885 - - 699.80.8100-51906 Post Employment Health Plan - - - - 4 - - 699.80.8100-51930 Medicare/Employer Porti 3 3 72 - 83 - - 699.80.8100-52200 Departmental Supplies - 1,000 - - - - - 699.80.8100-54500 Contracted Services 6,718 49,487 82,406 - 91,992 - - Total Expenditure 80.8100 7,166 51,581 92,754 - 103,988 - - Fund: 699 Total Expenditure: 725,139 5,907,931 10,340,091 450,518 2,415,637 678,038 958,038 Fund:699 Miscellaneous State Grants
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
Grand Total Revenues: 486,134 1,268,340 13,450,288 2,861,200 2,677,816 668,720 1,948,720 Grand Total Expenditures: 725,139 5,907,931 10,340,091 450,518 2,415,637 678,038 958,038 Grand Total Surplus / (Deficit) (239,005) (4,639,591) 3,110,196 2,410,682 262,179 (9,318) 990,682 Fund Balances (Deficits) - Beginning of Year (282,053) (521,058) (5,160,649) (5,160,649) (2,050,453) (1,788,275) (1,788,275) Fund Balances (Deficits) - End of Year (521,058) (5,160,649) (2,050,453) (2,749,967) (1,788,275) (1,797,593) (797,593) Fund:851 Successor Agency - Debt Service FUND
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
851.00.0000-42040 Debt Forgiveness Rev - - 1,152,183 - 90,466,791 - - 851.00.0000-43100 Interest Income 9,371 17,432 26,041 - 46,931 - - 851.00.0000-43116 Investment Fair Value Gain (Loss) (6,551) 7,391 8,590 - - - - 851.00.0000-47120 Gain on asset disposal 92,809 - - - - - - 851.00.0000-47900 Transfer In 6,621,325 5,954,746 9,167,955 1,065,000 4,045,868 - - Fund: 851 Total Revenue: 6,716,953 5,979,569 10,354,768 1,065,000 94,559,590 - - Expenditure:
851.00.0000-56990 Interest Expense 1,773,511 2,191,335 2,146,420 - 107,298 - - Total Expenditure 00.0000 1,773,511 2,191,335 2,146,420 - 107,298 - - 851.20.2000-51100 Salaries 40,348 64,179 55,345 68,518 24,293 - - 851.20.2000-51120 Vacation/Sick Leave 1,074 2,323 551 1,222 - - - 851.20.2000-51500 Public Employee's Retirement 10,014 14,332 12,558 15,713 2,572 - - 851.20.2000-51504 Deferred Compensation 557 539 544 685 246 - - 851.20.2000-51600 Worker's Compensation Insurance 316 653 700 860 - - - 851.20.2000-51700 Disability Insurance 393 532 484 693 215 - - 851.20.2000-51900 Group Health & Life Insurance 3,015 3,814 5,654 9,023 2,536 - - 851.20.2000-51901 Cash Back Incentive Pay 1,102 1,298 597 551 138 - - 851.20.2000-51903 Auto Allowance 780 1,433 1,033 1,260 315 - - 851.20.2000-51904 Technology Stipend 270 491 364 450 113 - - 851.20.2000-51906 Post Employment Health Plan 286 420 350 363 151 - - 851.20.2000-51907 OPEB Cost Allocation 2,294 2,099 3,137 2,729 2,729 - - 851.20.2000-51930 Medicare/Employer Portion 690 1,012 839 994 368 - - Total Expenditure 20.2000 61,139 93,125 82,154 103,061 33,675 - - 851.20.2010-56991 Bond Issuance Cost 3,368 - - - - - -
Total Expenditure 20.2010 3,368 - - - - - -
851.30.3020-51100 Salaries 5,375 - - - - - -
851.30.3020-51500 Public Employee's Retirement 1,234 - - - - - - 851.30.3020-51600 Worker's Compensation Insurance 42 - - - - - - 851.30.3020-51700 Disability Insurance 48 - - - - - -
851.30.3020-51900 Group Health & Life Insurance 781 - - - - - - 851.30.3020-51930 Medicare/Employer Portion 65 - - - - - - Total Expenditure 30.3020 7,546 - - - - - -
851.50.5000-54100 Special Departmental Expenses 168,209 - - - - - - 851.50.5000-54500 Contracted Services 7,580 5,807 30,406 30,000 3,143,850 - - 851.50.5000-56910 Legal Service 3,617 - - 50,970 2,249 - - 851.50.5000-56990 Interest Expense 206,430 123,254 (221,234) 19,894 19,894 - - 851.50.5000-56993 Miscellaneous Revenue - - 301,180 - - - - 851.50.5000-57404 Dept/Amort Expense 1,233 1,233 1,130 - - - - Total Expenditure 50.5000 387,070 130,294 111,483 100,864 3,165,994 - - 851.90.9000-57404 Dept/Amort Expense 3,532 3,533 3,238 - - - - Total Expenditure 90.9000 3,532 3,533 3,238 - - - -
Fund:851 Successor Agency - Debt Service FUND
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Expenditure:
851.98.9800-56900 Transfer Out - - 252,500 - - - -
Total Expenditure 98.9800 - - 252,500 - - - -
Fund: 851 Total Expenditure: 2,236,165 2,418,287 2,595,795 203,925 3,306,967 - - Grand Total Revenues: 6,716,953 5,979,569 10,354,768 1,065,000 94,559,590 - - Grand Total Expenditures: 2,236,165 2,418,287 2,595,795 203,925 3,306,967 - - Grand Total Surplus / (Deficit) 4,480,789 3,561,282 7,758,973 861,075 91,252,623 - - Fund Balances (Deficits) - Beginning of Year (107,053,667) (102,572,878) (99,011,596) (91,252,623) (91,252,623) - - Fund Balances (Deficits) - End of Year (102,572,878) (99,011,596) (91,252,623) (90,391,548) - - - Fund:852 Redevelopment Obligation Retirement Fund
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
852.00.0000-40900 County Deferral (RDA) 3,824,139 6,864,442 4,377,456 - - - - 852.00.0000-43100 Interest Income 139,165 203,203 357,824 - - - - 852.00.0000-47900 Transfer In - - 252,500 - - - -
852.00.0000-43116 Investment Fair Value Gain (Loss) (18,964) 67,625 59,238 - - - - Fund: 852 Total Revenue: 3,944,340 7,135,270 5,047,018 - - - - Expenditure:
852.50.5000-56993 Misc. Expenses - - (1,971) - (989) - - 852.50.5000-57120 Loss on asset disposal 1,971 - 1,971 - - - - Total Expenditure 50.5000 1,971 - - - (989) - -
852.98.9800-56900 Transfer Out 5,556,325 3,824,746 8,102,955 - 2,980,868 - - Total Expenditure 98.9800 5,556,325 3,824,746 8,102,955 - 2,980,868 - - Fund: 852 Total Expenditure: 5,558,296 3,824,746 8,102,955 - 2,979,879 - - Grand Total Revenues: 3,944,340 7,135,270 5,047,018 - - - - Grand Total Expenditures: 5,558,296 3,824,746 8,102,955 - 2,979,879 - - Grand Total Surplus / (Deficit) (1,613,956) 3,310,525 (3,055,937) - (2,979,879) - - Fund Balances (Deficits) - Beginning of Year 4,339,247 2,725,291 6,035,816 2,979,879 2,979,879 (0) (0) Fund Balances (Deficits) - End of Year 2,725,291 6,035,816 2,979,879 2,979,879 (0) (0) (0) Fund:854 Successor Sales Tax
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
Expenditure:
854.98.9800-56900 Transfer Out - 1,065,000 - - - - -
Total Expenditure 9800 - 1,065,000 - - - - -
Fund: 854 Total Expenditure: - 1,065,000 - - - - -
Grand Total Expenditures: - 1,065,000 - - - - -
Grand Total Surplus / (Deficit) - (1,065,000) - - - - - Fund Balances (Deficits) - Beginning of Year 1,065,000 1,065,000 - - - - Fund Balances (Deficits) - End of Year 1,065,000 - - - - - - Fund:875 Section 115 PRSP-Trust
Actual Actual Actual Adopted
Year-End
Estimate Approved Proposed
Account Number FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-27 Revenue:
875.00.0000-43100 Interest Income - - - 85,500 - 85,000 - 875.00.0000-47915 Section 115 PRSP Trust Contribution - - 621,302 - - - - 875.00.0000-48004 Other Income - Section 115 PRSP T 115,059 173,776 179,847 - 233,769 - 377,000 Fund: 875 Total Revenue: 115,059 173,776 801,149 85,500 233,769 85,000 377,000 Expenditure:
875.20.2010-56992 Bank Service Charges 7,026 7,745 10,065 - 13,602 - - Total Expenditure 9800 7,026 7,745 10,065 - 13,602 - -
Fund: 875 Total Expenditure: 7,026 7,745 10,065 - 13,602 - - Grand Total Revenues: 115,059 173,776 801,149 85,500 233,769 85,000 377,000 Grand Total Expenditures: 7,026 7,745 10,065 - 13,602 - - Grand Total Surplus / (Deficit) 108,033 166,031 791,084 85,500 220,167 85,000 377,000 Fund Balances (Deficits) - Beginning of Year 1,180,688 1,288,720 1,454,751 2,245,835 2,245,835 2,466,002 2,466,002 Fund Balances (Deficits) - End of Year 1,288,720 1,454,751 2,245,835 2,331,335 2,466,002 2,551,002 2,843,002 Project by Fiscal Year, including both funded and unfunded Projects
Estimated
Carryover
Sum of
FY 2026-27
Sum of
FY 2027-28
Sum of
FY 2028-29
Sum of
FY 2029-30
Sum of 5-
Year Total
Budget
Sum of Total
Project Life
Budget
Ongoing 154,709,897 13,338,200 30,487,072 6,527,692 9,750,000 214,812,861 242,031,239 1STREETS 26,046,730 5,400,000 5,470,000 6,327,692 9,550,000 52,794,422 62,247,110 Annual Sidewalk Improvements Project FY 2023-24 578,075 370,000 370,000 350,000 350,000 2,018,075 2,080,000 Annual Signing and Striping Project FY 2025-26 214,955 214,955 220,000 Citywide Roadway Resurfacing and Reconstruction 2025–27 3,903,000 1,500,000 1,700,000 1,700,000 1,700,000 10,503,000 10,508,000 Durfee Ave Underpass Project 131,950 131,950 777,436
Gallatin Rd and Paramount Bl Safety Street Improvements 250,000 250,000 250,000 Los Paseos - Phase 1 1,050,000 1,050,000 1,050,000
Major Arterials Signing and Striping Project 254,353 254,353 265,000 Major Corridors Median Beautification Project 863,077 863,077 4,410,390 Road Resurfacing Program - Overlay and Reconstruction 16,622,610 3,530,000 3,200,000 4,077,692 7,300,000 34,730,302 34,934,543 Rosemead Blvd Median Beautification Project 724,924 724,924 5,591,557 Telegraph Road over Rio Hondo Channel Bridge Project 407,522 200,000 607,522 660,184 Underpasses Improvements (Passons, Paramount & Rosemead) BOD Report 1,046,264 200,000 200,000 1,446,264 1,500,000 2BRIDGES 36,968,869 3,450,100 24,937,072 200,000 200,000 65,756,041 73,281,371 Annual Citywide Bridge Repairs Project 393,722 500,000 500,000 200,000 200,000 1,793,722 1,800,000 Bridge Preventative Maintenance Prog-Coop Agreement with LACPW 227,700 227,700 430,000 Pico Rivera Regional Bikeway Project 119,112 119,112 4,493,487 Pio Pico Connector Project 200,000 200,000 200,000
Regional Trail Entrances and City Entry Points Safety Improvement Project 409,897 2,350,100 250,000 3,009,997 3,090,100 Rehabilitation Telegraph Rd Bridge Over San Gabriel River 23,380,116 23,380,116 24,672,149 Rehabilitation Washington Blvd Bridge Over Rio Hondo River 11,798,999 600,000 24,187,072 36,586,071 37,692,635 Slauson Avenue over San Gabriel River Bridge Seismic Retrofit 25,868 25,868 150,000 Washington Blvd over RHC - Bridge Emergency Deck Repair 48,188 48,188 328,000 Whittier Blvd. Underpass East of Orange St. Slope Repairs 365,268 365,268 425,000 3WATER 26,184,464 26,184,464 28,580,000
City Yard Generator, Transfer Switch & Main Electrical Panel 248,745 248,745 315,000 Construction - Water Main Replacement W41,W98,W110 1,349,181 1,349,181 3,080,000 PFAS Treatment System Project - Phase II - Federalize 4,396,150 4,396,150 4,500,000 Storage Tanks 6,634,000 6,634,000 6,634,000
Upsize Existing 4-inch Water Main to 8-inch Ductile Iron Pipe 12,852,469 12,852,469 12,951,000 Water Main Replacement (W110) 607,399 607,399 850,000
Water Wells 7,8,9 & 10 Destruction Project 96,520 96,520 250,000 4PARKS 53,053,855 2,050,000 55,103,855 60,242,364
Dog Park 112,144 112,144 1,100,000
Park Exercising Equipment 900,000 900,000 900,000
Pico Park Playground Resurfacing 250,000 250,000 250,000 Pico Park Security Camera System 198,666 198,666 200,000