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Agenda Item No: 3.a
PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: February 17, 2026
Submitted by: Gavin Houn
From: Finance
Subject:
FISCAL YEAR 2025-26 MID -YEAR BUDGET REPORT
Financial Impact:
Fiscal Impact:
Fund Revenues Appropriations
(included transfers -in) (including Capital & Transfers -Out) General Fund 1,460,811 2,054,667
Special Revenue 400,000 1,490,685
Capital Projects - -
Enterprise Funds - -
Internal Service Fund (1,382,037) (1,379,037)
Total 478,774 2,166,315
Based upon preliminary FY 2025-26 projections, which reflect a net increase in revenues of $478,774 and net increases in expenses of $2,166,315.
It is anticipated that the General Fund balance, inclusive of the Measure U and General Fund reserves, Unassigned Fund Balance and Nonspendable monies will be $9,400,198 at June 30, 2026.
Summary:
The City's Operating Budget is reviewed and presented to the City Council quarterly for recommended amendments and to provide current information on the financial activities of the City. Additionally, these types of quarterly reports assist City departments in communicating the financial operations throughout the fiscal year including any program changes and significant impacts to their annual budgets, as well as ensuring spending and revenues received throughout the year closely align with the adopted budget. This report includes requested departmental budget adjustments through the second quarter of fiscal year 2025- 26, covering the period through December 2025.
Recommendation:
Recommended Action: It is recommended that the City Council:
Approve the Mid -Year Budget Report and adopt Resolution No. R-2026-10, A Resolution Of 1 The City Council of the City of Placentia, California, authorizing a budget amendment in Fiscal Year 2025-26 in compliance with City Charter of the City of Placentia Section 1206 pertaining to appropriations for actual expenditures.
Strategic Plan Statement:
This item is consistent with the City Council approved Strategic Goal No. 1, Fiscal Sustainability.
Discussion:
At the June 3, 2025, City Council meeting, the City Council approved the FY 2025-26 budget which included $92.7 million in expenditures supported by $89.7 million in revenues, with the difference supported by the use of one-time monies in various funds to address capital improvement projects.
The City conducts a thorough mid -year analysis of its budget after completion of the first two quarters and makes adjustments as needed to both the revenues and the expenditures in order to ensure sufficient funding through June 30th.
Fiscal Impact Summary:
Fund Revenues Appropriations
(included transfers -in) (including Capital & Transfers -Out) General Fund 1,460,811 2,054,667
Special Revenue 400,000 1,490,685
Capital Projects - -
Enterprise Funds - -
Internal Service Fund (1,382,037) (1,379,037)
Total 478,774 2,166,315
Based upon preliminary FY 2025-26 projections, which reflect a net increase in revenues of $478,774 and net increases in expenses of $2,166,315.
It is anticipated that the General Fund fund balance, inclusive of the Measure U and General Fund reserves, Unassigned Fund Balance and Nonspendable monies will be $9,400,198 at June 30, 2026.
Attachments
Staff Report - FY25.26 Mid Year Budget Report 2.12.26.pdf Resolution No. R-2026-10 - FY 25.26 Midyear Budget.docx Resolution No. R-2026-10 - Exhibit A.pdf
Presentation for Council 2.12.26.pdf
2 Placentia City Council
TO: CITY COUNCIL
VIA: CITY ADMINISTRATOR
FROM: DIRECTOR OF FINANCE
DATE: FEBRUARY 17, 2026
SUBJECT: FY 2025-26 MID -YEAR BUDGET REPORT
FISCAL
IMPACT:
SUMMARY:
Fund
Revenues
(Including Transfers -In)
AGENDA REPORT
Appropriations
(Including Capital &
Transfers -Out)
General Fund 1,460,811 2,054,667
Special Revenue 400,000 1,490,685
Capital Projects -
Enterprise Funds -
Internal Service Fund (1,382,037) (1,379,037)
Total 478,774 2,166,315
The City's Operating Budget is reviewed and presented to the City Council quarterly for recommended amendments and to provide current information on the financial activities of the City. Additionally, these types of quarterly reports assist City departments in communicating the financial operations throughout the fiscal year including any program changes and significant impacts to their annual budgets, as well as ensuring spending and revenues received throughout the year closely align with the adopted budget. This report includes requested departmental budget adjustments through the second quarter of fiscal year 2025-26, covering the period through December 2025.
RECOMMENDATION:
It is recommended that the City Council take the following action:
1. Approve the Mid -Year Budget Report and adopt Resolution No. R-2026-10, amending the City's FY 2025-26 Budget.
3 City Council Agenda
February 17, 2026
STRATEGIC PLAN STATEMENT:
This item is consistent with the City Council approved 5 -Year Strategic Goal to Ensure Long -Term Fiscal Sustainability, under goal #1, fiscal sustainability.
DISCUSSION:
At the June 3, 2025 City Council meeting, the City Council approved the FY 2025-26 budget which included $92.7 million in expenditures supported by $ 89.7million in revenues, with the difference supported by the use of one-time monies in various funds to address capital improvement projects.
The City conducts a thorough mid -year analysis of its budget after completion of the first two quarters and makes adjustments as needed to both the revenues and the expenditures in order to ensure sufficient funding through June 30tH
General Fund: The General Fund FY 2025-26 Amended Budget, inclusive of proposed mid -year adjustments includes total revenues of $54.9 million and expenditures of $56.3 million. The proposed budget adjustments in the FY 2025-26 Mid -Year Budget Report include a net increase to revenues of approximately $1.5 million and a net increase in expenditures of approximately $2.1 million.
General Fund Revenue
Changes to revenue are based on year-end projections based on current year activity. 2025-26
Amended
2025-26
Midyear
Request
2025-26
Midyear
Amended
REVENUE
Property Taxes
Sales & Use Taxes
Other Taxes
Permits & Licenses
Fines & Forefeitures
Intergovernmental
Charges for Services
Miscellaneous Revenue
Subtotal Revenues
Operating Transfers -In
Measure U Transfers -in:
Employee Retention
Measure U Reserve Contribution
OPEB
Subtotal Transfers -in
TOTAL OPERATING RESOURCES
22,755,799
8,449,079
8,852,995
3,484,117
692,300
450,915
2,288,360
1,123, 000
48,096,565
950,493
2,665,800
888,600
888,600
5,393,493
53,490,058
60,811 22, 816, 610
200,000 8,649,079
8,852,995
- 3,484,117
- 692,300
- 450,915
- 2,288,360
- 1,123, 000
260,811
48, 357, 376
1,000,000
120,000
40,000
40,000
1,950,493
2,785,800
928,600
928,600
1,200,000
6,593,493
1,460,811
54,950,869
4 City Council Agenda
February 17, 2026
v Property tax — The city receives the majority of its property tax revenue over 3-4 months each fiscal year clustered around the property tax due dates of December 10th and April 10th. As a result, the City does not receive its first payments until November, with the bulk of the first installment payments received at the end of December, making it difficult to compare revenue received to the budget until the mid -year budget review.
Based on property tax received year-to-date, staff is projecting minimal changes of $60,811 to the FY 2025-26 budget across all property tax categories.
V Sales Tax- Based on latest estimates from the City's consultant, sales tax is currently estimated to be 1.9% higher than adopted budget. Based on that estimate staff is recommending an increase of $200,000 to Sales Tax.
' Operating Transfer in - $1,000,000 from Asset Seizure for purchase of equipment and technology for the Public Safety Building
v Measure U Transfer in - Total of $200,000 from increase of sales tax in Measure U to support employee retention, OPEB and contribute to General Fund Reserve.
General Fund Expenditures
As outlined in the table below, the current FY2025-26 for General Fund operating expenses is $45.3 million for FY 2025-26, with total midyear requests for General Fund operating expenses projected at $47.6 million, a net increase of $2.1 M over the amended budget.
A significant portion of the adjustment in the Midyear budget is the recognition of the fiscal impact of salary negotiations. While negotiated adjustments are appropriate and necessary, they directly increase personnel costs which make up a significant portion of the City's total expenditure request.
2025-26
Amended
2025-26
Midyear
Request
2025-26
Midyear
Amended
EXPENDITURES
Operating Expenditures
Legislative
City Administrator
Administrative Services
Human Resources
Finance
Development Services
Public Safety- Police
Fire & Life Safety
Public Works
Community Services
General Government
Interfund Transfers (Transfers Out)
Subtotal Operating Expenditures
861,073
759,987
5,300,328
894,225
1,448, 000
2,031,039
14, 601, 486
5,402, 550
4,610,350
3,361,186
5,969,836
61,000
45, 301, 059
50,000
(55, 265)
(244,014)
928,693
38,476
66,317
1,736,315
442,887
407,503
446,693
(1,762,937)
911,073
704,722
5,304,736
1,822,918
1,486,476
2,097,355
16, 337, 801
5,845,437
5,017,853
3,793,966
4,201,899
61,000
2,054,667 47, 585, 236
5 City Council Agenda
February 17, 2026
Notable General Fund expenditure budget adjustment requests include the following:
General Government- The General Government department covers expenses that support all citywide departments such as insurance, postage and utilities and are often outside the City's control. After reviewing these accounts, the following adjustments are requested for the remainder of the fiscal year.
o $1,300,000 for MOU wage increases (all bargaining groups) o $165,000 for phone/internet
' Police- The Police Department is requesting an increase of $200,000 in overtime expenses relating to a homicide investigation that will require the entire detective unit to work overtime. In addition, the department is requesting $10,000 in uniform expenses due to the need to purchase a higher -than -normal number of uniforms for department personnel including cadets, volunteers and Police Officer Trainees in the academy. An additional $7,000 for unexpected boarding of Placentia Police Department's canine (K9) and veterinary bills.
' Fire & Life Safety- The Fire & Life Safety department's budget is increasing by $300,000 to reflect an increase in overtime due to authorized leave and coverage of leave. • Public Works- The Public Works department is requesting adjustment to their operating budget:
o $200,000 — Citywide park walkway improvements (Toll Brothers Deposit from General Fund Reserve)
Special Revenue Funds
The Special Revenue Funds FY 2025-26 Amended Budget includes revenues of $18.1 million and expenditures of $38.5 million, with the difference being the use of existing fund balance in respective funds for capital projects.
The proposed budget adjustments in FY 2025-26 Mid -Year Budget Report include an increase in revenues of $400,000 for the following areas:
➢ $400,000 in Measure U from estimated sales tax received.
Notable expenditure adjustments include:
➢ $150,000 — Traffic light synchronization project (Traffic Impact Fund) ➢ $81,200 — Traffic signal repairs (Traffic Impact Fund) ➢ $200,000 — Measure U transfer to General Fund per Policy 460 (Measure U) ➢ $1,000,000 — Asset Seizure funds for Public Safety Building. (Asset Seizure) 6 City Council Agenda
February 17, 2026
Internal Service Funds: The Internal Service Fund FY 2025-26 Amended budget includes revenues of $10.4 million and expenditures of $9.3 million. Notable Midyear adjustments include:
v Reduction of Revenue and Expenditures in the Employee Health and Welfare fund of $833,941 for benefits paid to retirees being recorded in the General Fund. v Reduction of Revenue and Expenditures in the Risk Management fund of $498,096 for workers comp claims being recorded in the General Fund. v Increased expenditure of $3,000 in the Risk Management fund for Employee Ergonomics equipment.
Fiscal Year 2026-27 Known Challenges
The City is currently in the beginning stages of developing it's FY 2026-27 budget, however staff has already identified fiscal challenges including:
o Anticipated Unfunded Actuarial Liability (UAL) of $1,252,057 based on CaIPERS returns - $333, 686 increase over FY25/26
o Increased contract costs
o Election cost - $70,000
o Increased labor costs
o Funding needed for capital projects, facility maintenance, ADA improvements, Sewer and Storm Drain upgrades identified in various studies
o Moderate revenue increases
o Public Safety Equipment replacement (Fire apparatus, radios, turnouts) Staff will return to the City Council in May to present the Proposed FY 2026-27 Annual Budget and Capital Improvement Plan (CIP).
FISCAL IMPACT:
The fiscal impact associated with the approval of this item is summarized below with the detailed budget adjustments as listed in Exhibit A.
7 City Council Agenda
February 17, 2026
Fund
Revenues
(Including Transfers -In)
Appropriations
(Including Capital &
Transfers -Out)
General Fund 1,460,811 2,054,667
Special Revenue 400,000 1,490,685
Capital Projects -
Enterprise Funds -
Internal Service Fund (1,382,037) (1,379,037)
Total 478,774 2,166,315
Based upon preliminary FY 2025-26 projections, which reflect a net increase in revenues of $478,774 and net increases in expenses of $2,166,315.
It is anticipated that the General Fund fund balance, inclusive of the Measure U and General Fund reserves, Unassigned Fund Balance and Nonspendable monies will be $9,400,198 at June 30, 2026.
Attachments:
1. Resolution R-2026-10 — Authorizing a Budget Amendment in Fiscal Year 2025-26 a. Exhibit A — Detailed Budget Adjustments
8 RESOLUTION NO. R-2026-10
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PLACENTIA, CALIFORNIA AUTHORIZING A BUDGET
AMENDMENT IN FISCAL YEAR 2025-26 IN COMPLIANCE
WITH CITY CHARTER OF THE CITY OF PLACENTIA
SECTION 1206 PERTAINING TO APPROPRIATIONS FOR
ACTUAL EXPENDITURES
A. Recitals.
(i). The adopted budget for the 2025-26 Fiscal Year sets out estimated appropriations for City expenses throughout the year.
(ii). From time to time the adopted budget must be adjusted when precise expenditures are finally determined or when estimated expenditures exceed projected costs allocated.
(iii). City Charter of the City of Placentia § 1206 authorizes the City Council to amend or supplement the budget by motion adopted by the affirmative votes of at least three members so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenues not included in the budget. All other legal prerequisites to the adoption of this Resolution have occurred.
B. Resolution.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
1. In all respects as set forth in the Recitals, Part A., of this Resolution.
2. The adopted budget for Fiscal Year 2025-26, Resolution No. R-2025-25, is hereby amended to reflect the following changes to the appropriations in the Account(s) specified:
Fund
See Exhibit A
Description
Department
GL Account
Amount
Type
3. The Mayor shall sign this resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.
Resolution No. R-2026-10
9 APPROVED and ADOPTED this 17th day of February 2026.
Chad P. Wanke, Mayor
ATTEST:
Robert S. McKinnell, City Clerk
STATE OF CALIFORNIA
COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 17th day of February 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:
Christian L. Bettenhausen, City Attorney
Exhibit A: FY2025-26 Midyear Requests
Resolution No. R-2026-10
10 FUND
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
102 - Measure U
501 - Employee Health and Wellfare
502 - Risk Management
FUND
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
FY2025-26 Midyear Requests
DEPARTMENT
90000 - Non -Departmental
90000 - Non -Departmental
90000 - Non -Departmental
90300 - Capital (Constuction)
90500 - Reserve Contribution
90000 - Non -Departmental
90000 - Non -Departmental
90000 - Non -Departmental
DEPARTMENT
00100 - City Council
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10100 - City Administrator
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
10200 - Marketing & Communication
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20000 - Administrative Services Admin
20100 - Human Resources
20100 - Human Resources
20100 - Human Resources
20100 - Human Resources
20100 - Human Resources
20100 - Human Resources
20100 - Human Resources
20100 - Human Resources
Midyear
ACCOUNT Request
4001 - Property Tax (VLF) (60,811.00)
4100 - General Sales & Use Taxes (200,000.00)
7102 - Transfer In - Measure U (160,000.00)
7229 - Transfer in: Asset Seizure Treasury (1,000,000.00) 7102 - Transfer In - Measure U (40,000.00)
4101 - Measure U Sales Taxes (400,000.00)
4617 - Other Charges for Service 883,941.26
4617 - Other Charges for Service 498,096.00
Total Net Revenue (478,773.74)
ACCOUNT
5116 - Health Insurance Premiums
5000 - Salaries/Full-Time Regular
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5109 - Employers' PARS/ARS
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
5000 - Salaries/Full-Time Regular
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
6312 - Printing & Binding
6600 - Web Based Service/Subcriptions
5000 - Salaries/Full-Time Regular
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5107 - Medicare
5107 - Medicare
5109 - Employers' PARS/ARS
5109 - Employers' PARS/ARS
5109 - Employers' PARS/ARS
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
5000 - Salaries/Full-Time Regular
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5109 - Employers' PARS/ARS
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
Midyear
Request
50,000.00
(60,320.14)
73.65 400.00
(1,102.95)
(8,469.35)
(9,918.96)
(3,321.16)
(327.14)
(290.18)
(118.05)
15,410.64
(33.58)
300.00
335.21
1,119.54
2,989.29
43.87 (11.49)
775.53
6,000.00
1,200.00
(67,211.48)
(187.79)
600.00
(724.04)
(724.04)
(724.04)
2,531.82
2,531.82
2,531.82
(17,977.99)
(19,781.32)
(1,458.99)
(435.85)
363.97
(725.64)
(209.89)
600.00
185.20
609.41
(5,001.67)
436,142.07
(1,554.27)
Exhibit A
11 FUND
FY2025-26 Midyear Requests
DEPARTMENT
101 - General Fund 20100
101 - General Fund 20100
101 - General Fund 20100
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20200
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20300
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20400
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 20600
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30000
101 - General Fund 30100
101 - General Fund 30100
- Human Resources
- Human Resources
- Human Resources
- Records
- Records
- Records
- Records
- Records
- Records
- Records
- Records
- Records
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Disaster Preparedness
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Public Safety Communications
- Information Technology
- Information Technology
- Information Technology
- Information Technology
- Information Technology
- Information Technology
- Information Technology
- Information Technology
- Information Technology
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Community Service Administration
- Recreation Services
- Recreation Services
Midyear
ACCOUNT Request
5121 - Workers' Comp Premiums 498,096.00
5122 - LTD Ins Premium (96.22)
5125 - Other Employee Benefits 647.70
5000 - Salaries/Full-Time Regular 25,648.32
5101 - Life Ins Allocation (94.57)
5105 - STD Ins Allocation 200.00
5107 - Medicare 366.39
5110 - Employer Retirement Contribution (1,846.03)
5116 - Health Insurance Premiums (22,339.07)
5117 - Dental Insurance Premiums (357.60)
5122 - LTD Ins Premium (72.95)
5125 - Other Employee Benefits 380.84
5000 - Salaries/Full-Time Regular (55,784.05)
5005 - Alternative H&W Payout (210.71)
5101 - Life Ins Allocation (139.16)
5103 - Optical Ins Allocation (71.23)
5107 - Medicare (894.40)
5110 - Employer Retirement Contribution (6,787.25)
5116 - Health Insurance Premiums (5,322.07)
5117 - Dental Insurance Premiums (435.35)
5122 - LTD Ins Premium (351.39)
5124 - STD Ins Premium (208.99)
5125 - Other Employee Benefits (107.28)
6112 - Office Supplies (500.00)
6119 - Emergency Medical Supplies (500.00)
5000 - Salaries/Full-Time Regular (42,290.60)
5008 - Other Salaries & Wages 311.00
5101 - Life Ins Allocation (144.04)
5105 - STD Ins Allocation 1,400.00
5107 - Medicare 2,566.80
5110 - Employer Retirement Contribution (22,178.66)
5116 - Health Insurance Premiums (34,892.99)
5117 - Dental Insurance Premiums (1,596.21)
5122 - LTD Ins Premium (566.85)
5125 - Other Employee Benefits 1,558.52
5000 - Salaries/Full-Time Regular 13,838.41
5101 - Life Ins Allocation 65.09
5105 - STD Ins Allocation 400.00
5107 - Medicare 240.78
5110 - Employer Retirement Contribution 874.01
5116 - Health Insurance Premiums 5,928.54
5117 - Dental Insurance Premiums 179.46
5122 - LTD Ins Premium 21.81
5125 - Other Employee Benefits 363.30
5000 - Salaries/Full-Time Regular 34,630.49
5101 - Life Ins Allocation (7.26)
5105 - STD Ins Allocation 400.00
5107 - Medicare 825.83
5109 - Employers' PARS/ARS 1,074.79
5110 - Employer Retirement Contribution 3,022.09
5116 - Health Insurance Premiums 2,951.61
5117 - Dental Insurance Premiums 70.00
5122 - LTD Ins Premium 64.97
5125 - Other Employee Benefits (124.47)
6312 - Printing & Binding (6,000.00)
5000 - Salaries/Full-Time Regular 41,373.39
5101 - Life Ins Allocation (139.69)
Exhibit A
12 FUND
FY2025-26 Midyear Requests
DEPARTMENT
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30100
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 30300
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40000
101 - General Fund 40100
101 - General Fund 40100
101 - General Fund 40100
101 - General Fund 40100
101 - General Fund 40100
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Recreation Services
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Park Maintenance
- Development Services Admin
- Development Services Admin
- Development Services Admin
- Development Services Admin
- Development Services Admin
- Development Services Admin
- Development Services Admin
- Development Services Admin
- Development Services Admin
- Planning
- Planning
- Planning
- Planning
- Planning
Midyear
ACCOUNT Request
5105 - STD Ins Allocation 500.00
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5107 - Medicare 8,065.51
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5109 - Employers' PARS/ARS 18,255.41
5110 - Employer Retirement Contribution (3,487.21)
5110 - Employer Retirement Contribution (3,487.21)
5110 - Employer Retirement Contribution (3,487.21)
5116 - Health Insurance Premiums (38,937.89)
5117 - Dental Insurance Premiums (2,501.72)
5122 - LTD Ins Premium (339.18)
5125 - Other Employee Benefits 251.42
6400 - Professional Services (1,200.00)
5000 - Salaries/Full-Time Regular (43,719.89)
5008 - Other Salaries & Wages 360.19
5101 - Life Ins Allocation (153.39)
5105 - STD Ins Allocation 200.00
5107 - Medicare (557.81)
5109 - Employers' PARS/ARS 6.71
5110 - Employer Retirement Contribution (6,248.51)
5116 - Health Insurance Premiums (17,958.05)
5117 - Dental Insurance Premiums (379.64)
5122 - LTD Ins Premium (59.14)
5125 - Other Employee Benefits 219.65
9305 - Sidewalk Replacement 200,000.00
5000 - Salaries/Full-Time Regular 30,386.28
5101 - Life Ins Allocation (4.54)
5107 - Medicare 896.52
5109 - Employers' PARS/ARS 1,069.21
5110 - Employer Retirement Contribution (1,230.16)
5116 - Health Insurance Premiums 221.86
5117 - Dental Insurance Premiums 58.91
5122 - LTD Ins Premium 13.90
5125 - Other Employee Benefits (124.47)
5000 - Salaries/Full-Time Regular 34,041.00
5101 - Life Ins Allocation (96.76)
5105 - STD Ins Allocation 500.00
5107 - Medicare 786.21
5109 - Employers' PARS/ARS 23.45
Exhibit A
13 FUND
FY2025-26 Midyear Requests
DEPARTMENT
101 - General Fund 40100
101 - General Fund 40100
101 - General Fund 40100
101 - General Fund 40100
101 - General Fund 40100
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40200
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 40300
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 50000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60000
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60100
101 - General Fund 60200
101 - General Fund 60200
- Planning
- Planning
- Planning
- Planning
- Planning
- Building & Safety
- Building & Safety
- Building & Safety
- Building & Safety
- Building & Safety
- Building & Safety
- Building & Safety
- Building & Safety
- Building & Safety
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Code Enforcement
- Finance
- Finance
- Finance
- Finance
- Finance
- Finance
- Finance
- Finance
- Finance
- Finance
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Administration
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Fire Operations
- Community Risk Reduction
- Community Risk Reduction
Midyear
ACCOUNT Request
5110 - Employer Retirement Contribution (182.62)
5116 - Health Insurance Premiums (8,547.64)
5117 - Dental Insurance Premiums (873.46)
5122 - LTD Ins Premium (262.35)
5125 - Other Employee Benefits 752.41
5000 - Salaries/Full-Time Regular 10,926.10
5101 - Life Ins Allocation 180.75
5105 - STD Ins Allocation 600.00
5107 - Medicare 223.51
5110 - Employer Retirement Contribution (7,118.45)
5116 - Health Insurance Premiums (30,942.14)
5117 - Dental Insurance Premiums 608.83
5122 - LTD Ins Premium 650.78
5125 - Other Employee Benefits 590.49
5000 - Salaries/Full-Time Regular 26,126.60
5101 - Life Ins Allocation 47.63
5105 - STD Ins Allocation 300.00
5107 - Medicare 700.78
5109 - Employers' PARS/ARS 729.74
5110 - Employer Retirement Contribution 1,834.23
5116 - Health Insurance Premiums 2,790.68
5117 - Dental Insurance Premiums (6.55)
5122 - LTD Ins Premium 38.09
5125 - Other Employee Benefits 607.68
5000 - Salaries/Full-Time Regular 56,462.80
5101 - Life Ins Allocation 14.08
5105 - STD Ins Allocation 1,000.00
5107 - Medicare 1,116.79
5109 - Employers' PARS/ARS 624.51
5110 - Employer Retirement Contribution (6,515.52)
5116 - Health Insurance Premiums (14,360.98)
5117 - Dental Insurance Premiums (692.22)
5122 - LTD Ins Premium (169.89)
5125 - Other Employee Benefits 996.92
5000 - Salaries/Full-Time Regular 109,598.69
5101 - Life Ins Allocation (27.15)
5105 - STD Ins Allocation 600.00
5107 - Medicare 2,023.88
5109 - Employers' PARS/ARS 27,819.49
5110 - Employer Retirement Contribution (5,315.94)
5116 - Health Insurance Premiums 5,985.29
5117 - Dental Insurance Premiums 63.46
5122 - LTD Ins Premium (8.34)
5125 - Other Employee Benefits 363.30
5000 - Salaries/Full-Time Regular (133,117.89)
5003 - Overtime 300,000.00
5101 - Life Ins Allocation 105.43
5105 - STD Ins Allocation 3,000.00
5107 - Medicare 3,627.63
5109 - Employers' PARS/ARS 145,743.15
5110 - Employer Retirement Contribution (141,400.00)
5116 - Health Insurance Premiums 3,052.93
5117 - Dental Insurance Premiums 1,966.03
5122 - LTD Ins Premium (384.73)
5125 - Other Employee Benefits (893.57)
5000 - Salaries/Full-Time Regular 95,941.65
5101 - Life Ins Allocation 168.32
Exhibit A
14 FUND
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
FY2025-26 Midyear Requests
DEPARTMENT
60200 - Community Risk Reduction
60200 - Community Risk Reduction
60200 - Community Risk Reduction
60200 - Community Risk Reduction
60200 - Community Risk Reduction
60200 - Community Risk Reduction
60200 - Community Risk Reduction
60200 - Community Risk Reduction
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70000 - Police Administration
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70100 - Police Field Services
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70200 - Police Investigation
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70300 - Police Support Services
70400 - Traffic
70400 - Traffic
70400 - Traffic
70400 - Traffic
ACCOUNT
5105 - STD Ins Allocation
5107 - Medicare
5109 - Employers' PARS/ARS
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
5000 - Salaries/Full-Time Regular
5008 - Other Salaries & Wages
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
5000 - Salaries/Full-Time Regular
5003 - Overtime
5008 - Other Salaries & Wages
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5109 - Employers' PARS/ARS
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
6105 - K9 Expenses
6117 - Uniforms
5000 - Salaries/Full-Time Regular
5003 - Overtime
5008 - Other Salaries & Wages
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
5000 - Salaries/Full-Time Regular
5101 - Life Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5109 - Employers' PARS/ARS
5110 - Employer Retirement Contribution
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5122 - LTD Ins Premium
5125 - Other Employee Benefits
5000 - Salaries/Full-Time Regular
5008 - Other Salaries & Wages
5101 - Life Ins Allocation
5105 - STD Ins Allocation
Midyear
Request
500.00
1,349.81
13,820.03
(4,041.13)
11,551.61
646.56
285.45
(136.70)
173,724.69
5,357.67
(75.13)
1,500.00
3,269.88
41,900.58
(16,928.79)
(292.19)
(294.79)
1,134.97
1,335,518.46
100,000.00
1,458.83
(9.42)
5,900.00
23,224.35
3,566.78
120,168.43
54,395.15
4,651.22
37,207.16
(1,204.25)
7,000.00
15,000.00
110,709.34
95,000.00
154.46
(105.52)
1,100.00
3,866.19
9,133.29
(2,065.25)
(484.03)
(499.66)
425.72
(41,399.85)
(259.98)
600.00
844.18
3,259.45
(5,675.20)
(54,100.32)
(1,328.14)
(525.96)
1,026.77
(213,690.08)
154.46
(148.73)
300.00
Exhibit A
15 FUND
FY2025-26 Midyear Requests
DEPARTMENT
101 - General Fund 70400
101 - General Fund 70400
101 - General Fund 70400
101 - General Fund 70400
101 - General Fund 70400
101 - General Fund 70400
101 - General Fund 70400
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80000
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80100
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80401
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80402
101 - General Fund 80500
101 - General Fund 80500
101 - General Fund 80500
101 - General Fund 80500
101 - General Fund 80500
101 - General Fund 80500
101 - General Fund 80500
- Traffic
- Traffic
- Traffic
- Traffic
- Traffic
- Traffic
- Traffic
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Public Works Administration
- Engineering
- Engineering
- Engineering
- Engineering
- Engineering
- Engineering
- Engineering
- Engineering
- Engineering
- Engineering
- Engineering
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Street Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Facilities Maintenance
- Fleet Operations
- Fleet Operations
- Fleet Operations
- Fleet Operations
- Fleet Operations
- Fleet Operations
- Fleet Operations
Midyear
ACCOUNT Request
5107 - Medicare (2,495.06)
5109 - Employers' PARS/ARS 535.00
5110 - Employer Retirement Contribution (43,018.29)
5116 - Health Insurance Premiums (37,339.07)
5117 - Dental Insurance Premiums (3,244.86)
5122 - LTD Ins Premium (579.12)
5125 - Other Employee Benefits (8.40)
5000 - Salaries/Full-Time Regular 67,039.13
5101 - Life Ins Allocation (94.93)
5105 - STD Ins Allocation 600.00
5107 - Medicare 3,350.80
5109 - Employers' PARS/ARS 4,173.87
5110 - Employer Retirement Contribution 6,245.71
5116 - Health Insurance Premiums (469.26)
5117 - Dental Insurance Premiums 19.41
5122 - LTD Ins Premium (304.78)
5125 - Other Employee Benefits 445.49
5000 - Salaries/Full-Time Regular 232,582.17
5101 - Life Ins Allocation 53.57
5105 - STD Ins Allocation 600.00
5107 - Medicare 3,796.80
5109 - Employers' PARS/ARS 362.03
5110 - Employer Retirement Contribution 16,374.50
5116 - Health Insurance Premiums (21,420.71)
5117 - Dental Insurance Premiums (1,533.73)
5122 - LTD Ins Premium 262.19
5125 - Other Employee Benefits 1,171.52
6400 - Professional Services 1,000.00
5000 - Salaries/Full-Time Regular (7,090.02)
5008 - Other Salaries & Wages 190.39
5101 - Life Ins Allocation (150.18)
5105 - STD Ins Allocation 500.00
5107 - Medicare 1,543.42
5109 - Employers' PARS/ARS 1,285.11
5110 - Employer Retirement Contribution (5,622.37)
5116 - Health Insurance Premiums (2,879.59)
5117 - Dental Insurance Premiums 170.28
5122 - LTD Ins Premium (238.92)
5125 - Other Employee Benefits 405.40
5000 - Salaries/Full-Time Regular 69,389.00
5008 - Other Salaries & Wages 412.13
5101 - Life Ins Allocation 17.72
5105 - STD Ins Allocation 500.00
5107 - Medicare 1,790.47
5109 - Employers' PARS/ARS 728.41
5110 - Employer Retirement Contribution 5,307.89
5116 - Health Insurance Premiums 19,748.65
5117 - Dental Insurance Premiums 542.40
5122 - LTD Ins Premium (6.55)
5125 - Other Employee Benefits 197.92
5000 - Salaries/Full-Time Regular 4,769.04
5101 - Life Ins Allocation 37.66
5105 - STD Ins Allocation 200.00
5107 - Medicare 85.21
5110 - Employer Retirement Contribution 513.27
5116 - Health Insurance Premiums 694.36
5117 - Dental Insurance Premiums 86.90
Exhibit A
16 FUND
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
101 - General Fund
102 - Measure U
102 - Measure U
214 - PEG
221 - Technology Impact Fees
229 - Asset Seizure Treasury
303 - Traffic Impact Fee
311 - Fire Impact Fee
311 - Fire Impact Fee
501 - Employee Health and Wellfare
502 - Risk Management
502 - Risk Management
FY2025-26 Midyear Requests
DEPARTMENT
80500 - Fleet Operations
80500 - Fleet Operations
90000 - Non -Departmental
90000 - Non -Departmental
90000 - Non -Departmental
90000 - Non -Departmental
90000 - Non -Departmental
90500 - Reserve Contribution
40400 - Economic Development
40000 - Development Services Admin
90300 - Capital (Constuction)
90300 - Capital (Constuction)
60100 - Fire Operations
60100 - Fire Operations
20100 - Human Resources
20700 - Risk Management Admin
20700 - Risk Management Admin
ACCOUNT
5122 - LTD Ins Premium
5125 - Other Employee Benefits
5004 - Leave Accrual Payout
5006 - Signing Bonus Payout
6901 - City Admin Services
6908 - Telephone/Internet
8101 - Transfer Out - General Fund
8101 - Transfer Out - General Fund
6410 - Photo Services & Supplies
6400 - Professional Services
8101 - Transfer Out - General Fund
9800 - Infrastructure - Traffic
9304 - Computer Hardware
6602 - Software Maintenance
5116 - Health Insurance Premiums
5121 - Workers' Comp Premiums
6121 - Ergonomics
Total Net Expense
Midyear
Request
13.50 107.68
(46,000.00)
(500,000.00)
(1,381,937.26)
165,000.00
160,000.00
40,000.00
3,000.00
71,384.92
1,000,000.00
150,000.00
19,800.00
46,500.00
(883,941.26)
(498,096.00)
3,000.00
2,166,314.67
Exhibit A
17 64/ Racaeta
FY 2025/26
MID -YEAR BUDGET PRESENTATION
February 17, 2026
esentation Overview
• Budget Process
• Adopted FY25/26 Budget- Where we started
• Projected FY25/26 Budget- Where we now think we'll be • Proposed Budget Modifications
• Next Steps- Where we are going
• Long Term Fiscal Sustainability
Annual Budget Process
We are here
Mid -Year Budget
Presentation to City
Council
February
Auditor working with
Finance staff on ACFR
December
Finance staff and
departments monitor
revenues and
expenditures
Year-round
Finance closes out
prior fiscal year
August
•
1' I
preparing their
individual budgets
February
Fiscal Year Begins
July 1
projections, internal
service charges and
personnel expenses
April
Finance and Public
Works finalize Capital
Improvement Plan
May
City Administrator presents
Proposed Budget to Public
and City Council
May
Adopted FY 125/26 Budget All Funds
Total Adopted Revenues -
Total Adopted Expenditures -
Total Budget
CIP
11%
Operating
89%
Fiduciary
6%
Enterprise
Funds
6%
$89,665,707.74
$92,686,877.88
Internal
Service
6%
Operating Budget
Special
Revenue
13%
•
General Fund
67%
Agency Funds
2%
�FNTENN�A
1I
Adopted FY 2025/26 Budget
General Fund Expenditures- $52,6
f
1t
4ti
Fire & Life
Safety
so
CO
0 Non-public
Safety
Community
Services
i earty
Ser istrdt
fr ces
Operating Budget
Operating
$46,292,358
88%
Debt Service
$6,301,100
12%
OM"
1 •
Transfers
Out
$61,000
0%
INA
2 Adopted FY 2025/26 Budget
Gener. d Revenues- $52,654,458
Intergovernmental
1%
Charges for Services
4%
Misc. Revenue
4%
Fines & Forfeitures
1%
Transfers In
Other Taxes
7%
TOT
4%
UUT
6%
ermits
6%
Sales Tax
16%
Property Tax
43%
• Prolonged vacancy at former CVS at Kraemer & Bastanchury • Hesitancy to invest due to federal tariffs, interest rate uncertainty • Two refineries closing in CA
• Mid year elections uncertainty
Sen. Valladares Calls on Governor to
Convene Emergency Special Session on
Refinery Closures
Up in the Air: Elections Landscape Uncertain Ahead of 2026 Legal wrangling over mid -decade redistricting and mail ballots could have consequences for state and local election officials.
By Luke Belant November 21, 2025
• New businesses have opened such as Chick-fil-A, Carrot & Daikon (Phonetics), Better Buzz, Tony's Deli
60,811
200,000
22, 816, 610
8,649,079
8,852,995
3,484,117
692,300
450,915
2,288,360
1,123, 000
260,811
48, 357, 376
1,000,000
120,000
40,000
40,000
1,950,493
2,785,800
928,600
928,600
1,200,000
6,593,493
Projected FY 2025/26 GerIerundRevenues
2025-26
Amended
2025-26 2025-26
Midyear Midyear
Request Amended
REVENUE
Property Taxes
Sales & Use Taxes
Other Taxes
Permits & Licenses
Fines & Forefeitures
Intergovernmental
Charges for Services
Miscellaneous Revenue
Subtotal Revenues
22, 755, 799
8,449, 079
8,852,995
3,484,117
692,300
450,915
2,288,360
1,123, 000
48, 096, 565
Operating Transfers -In 950,493
Measure U Transfers -in:
Employee Retention 2,665,800
Measure U Reserve Contribution 888,600
O P EB 888,600
Subtotal Transfers -in 5,393,493
TOTAL OPERATING RESOURCES 53,490,058
1,460,811
54,950,869
Notabk 'ro.osed Mid -Ye- •justments
• General Government
• $1,300,000 for MOU wage increases (all bargaining groups) • $165,000 for phone/internet
• Police- $217,000
• $200,000 -Needed to cover anticipated overtime in the detective unit due to a homicide investigation.
• $10,000 -Uniform expenses due to a higher -than -normal number of uniforms needed for department personnel.
• $7,000 -Unexpected boarding of Placentia Police Department's canine (K9) and veterinary bills.
Notable P oposed Mid-YearAdjustments
• Fire & Life Safety- $366,300
• $46,500 -Mandated in the field software (Fire Development Impact Fund) • $19,800 -Installation and configuration of field software in each vehicle (Fire Development Impact Fund)
• $300,000 -Needed to cover overtime due to absences
• Public Works- $480,700
• $200,000 -Citywide park walkway improvements (Toll Brothers Fundingfrom General Fund Reserve)
• $150,000 -Traffic light synchronization project (Traffic Impact Fand) • $81,200 -Traffic signal repairs (Traffic Impact Fund)
Mid Year Summary
Gener. nd Net 0• - .ting Balance
• As of: 7/1/25
• Beginning balance - $11,609,800
• Projected 6/30/26 - $12,498,401
• Projected Reserve % - 25.03%
• As of today:
• Projected 6/30/26 - $9,400,198
• Projected Reserve % - 17.87%
Mid Year Summary of All Adjustments
Fund
General Fund
Special Revenue
Capital Projects
Enterprise Funds
Internal Service Fund
Total
Revenues
(Including Transfers -In)
Appropriations
(Including Capital & Transfers -
Out)
1,460,811
2,054,667
400,000
1,490,685
(1,382,037)
478,774
(1,379,037)
2,166,315
Potential Impacts on City Finances
New
Development
Inflation
't
Current &
Future State EMpr
Mandates
State Budget
Labor
Negotiations
Capital &
Infrastructure
needs
dget • Challen
• Anticipated Unfunded Actuarial Liability (UAL) of $1,252,057 based on CaIPERS returns- $333,686 increase over FY25/26
• Increased contract costs
• Election cost - $70,000
• Increased labor costs
• Funding needed for capital projects, facility maintenance, ADA improvements, Sewer and Storm Drain upgrades identified in various studies
• Moderate revenue increases
• Public Safety Equipment replacement (Fire apparatus, radios turnouts) tit.4
Next Steps
• Q3 Budget Review
• April 2026 (if needed)
• Proposed FY 2026/27 Budget
Presentation
• May 19, 2026
• Proposed FY 2026/27 Budget
Adoption
• June 2, 2026
Mid -Year Budget
Presentation to City
Council
February
Auditor working with Finance
staff on ACFR
December
Finance staff and departments
monitor revenues and
expenditures
Year-round
Departments begin
preparing their individual
budgets
February
Finance closes out prior
fiscal year
August
•
•
•
Fiscal Year Begins
July 1
Finance finalizes revenue
projections, internal service
charges and personnel expenses
April
Finance and Public
Works finalize Capital
Improvement Plan
May
City Administrator presents
Proposed Budget to Public and
City Council
May
Budget Approval
City Council
June
1 Questions & Comments