Porterville City Council
September 16, 2025

RESOLUTION NO. ____-2025

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF PORTERVILLE ADOPTING THE GENERAL FUND BUDGET
FOR FISCAL YEAR 2025-2026
WHEREAS: The City Manager, under provisions of the City Charter of the City of Porterville, has presented to the City Council for its consideration, a proposed General Fund Operating and Capital Improvement Budget for the period beginning July 1, 2025 and ending June 30, 2026; and
WHEREAS: The City Council after thorough review, has determined said budget, as modified and corrected, is in all respects suitable and adequate for the purposes of said budget and covers the necessary expenditures of the General Fund of the City of Porterville for the 2025-2026 Fiscal Year based on the cash reserve balance.

NOW, THEREFORE, BE IT RESOLVED:

1. The City of Porterville General Fund Budget for the 2025-2026 fiscal year is adopted in the following amounts:

Operating Budget $35,481,791
Capital Outlay 16,735,275
Debt Service 1,630,863
Total $53,875,629

2. Staff will update Council on the condition of the budget and ongoing validity of assumptions utilized to create it during the months of November, February and May of the fiscal year, or at any time information becomes available that would alter the viability of this budget.

3. The City Manager is authorized to transfer General Fund operating budget appropriations between functions as required.

4. Increased service levels that require additional appropriations shall not be implemented without prior City Council approval.

PASSED, APPROVED AND ADOPTED this 16th day of September 2025.

Greg Meister, Mayor
ATTEST:

Richard Tree, Interim City Clerk
By:

Fernando Gabriel-Moraga,
Chief Deputy City Clerk

RESOLUTION NO. _____-2025

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF PORTERVILLE ADOPTING THE SPECIAL REVENUE, PROPRIETARY,

CAPITAL PROJECTS, AND DEBT SERVICE FUNDS BUDGET
FOR FISCAL YEAR 2025-2026
WHEREAS: The Interim City Manager, under provisions of the City Charter of the City of Porterville, has presented to the City Council for its consideration, a proposed Operating and Capital Improvement Budget for the Special Revenue, Proprietary, Capital Project, and Debt Service Funds for the Period beginning July 1, 2025 and ending June 30, 2026; and WHEREAS: The City Council after thorough review, has determined said budgets, as modified and corrected, are in all respects suitable and adequate for the purposes of said budgets and cover the necessary expenditures / expenses of the Special Revenue, Proprietary, Capital Projects, and Debt Service Funds of the City of Porterville for the 2025-2026 Fiscal Year.

NOW, THEREFORE, BE IT RESOLVED:

1. The City of Porterville Special Revenue, Proprietary, Capital Projects, and Debt Service Funds budget for the 2025-2026 fiscal year, are adopted in the following amounts:

Operating Budget $ 72,768,326
Capital Outlay 132,406,708
Debt Service 6,278,541
Total $211,558,972

2. Pursuant to Ordinance No. 1684, the Porterville Police, Fire and Emergency Response 9-1-1 Measure Expenditure Plan, is hereby recertified for the 2025-2026 fiscal year and the document, attached as Exhibit “A”, reflects the financial consequences of the receipt, expenditure and allocation of Measure H Sales Tax revenues for the 2025-2026 fiscal year.

3. Increased service levels that require additional appropriations shall not be implemented without prior City Council approval.

PASSED, APPROVED AND ADOPTED this 16th day of September 2025.

Greg Meister, Mayor
ATTEST:

Richard Tree, Interim City Clerk
By:

Fernando Gabriel-Moraga,
Chief Deputy City Clerk

ANNUAL BUDGET

FISCAL YEAR
2025-2026

CITY OF PORTERVILLE

ANNUAL BUDGET
2025 – 2026

GENERAL FUND

The General Fund was established by the original Charter of the City. Activities financed from this fund include legislative, administrative, legal and fiscal functions; police and fire protection services; planning and community promotion, engineering and construction safety, inspection, and regulation services; street and storm drain maintenance and traffic safety services; and parks, recreational, and library services. The primary sources of revenue for this fund include property tax, sales tax, utility users tax, and charges for services.

The projects proposed for fiscal year 2025-2026 total $16,735,275 and include the following:

Appropriation
Accounting software update $ 10,000
ADA improvements – city facilities 100,000
ADA playground wood fiber – various parks 25,000
City hall fitness center upgrade 75,000
City hall HVAC upgrade 98,000
Development ordinance update 40,000
Downtown banners 5,000
Downtown holiday décor 50,000
Fire Station/EOC remodels 1,254,275
Fourth St community center/park (Prop 68 grant) 7,800,000 Multi-sports field improvements (NPS Grant) 2,500,000
Murry Park pool improvements 285,000
New Library – design (CSL Grant/Insurance proceeds) 3,208,000 Non-profit mixed meter project 25,000
OHV Park - design 500,000
Permitting & Asset Management Software 150,000
Police HVAC system 360,000
Sports Complex Improvements – booster pump 150,000
Veteran’s Park Trail – monument 100,000

Total $ 16,735,275
1 PROPERTY TAXES
28%

SALES & USE TAX
UTILITY USERS TAX 22%
15%

LICENSES AND

PERMITS
6%

OTHER TAXES
10%
OTHER
5%

CHARGES FOR

SERVICES
14%

ADMINISTRATIVE &
LEGAL
4% FINANCE
8%

LEGISLATIVE
3%
FIRE
18%

ENGINEERING
5%

PARKS & LEISURE
17%

PUBLIC WORKS
6%
POLICE
35%

COMMUNITY

DEVELOPMENT
4%
City of Porterville
General Fund Expenditures
2023 - 2024
City of Porterville
General Fund Revenues
2025 - 2026
City of Porterville
General Fund Expenditures
2025 - 2026
2 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GENERAL FUND SUMMARY
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Revenues from:

Property Taxes $ 9,489,632 $ 9,395,000 $ 9,900,395 $ 10,010,000 Sales and Use Taxes 7,969,141 8,301,435 8,030,100 7,815,327 Utility Users Taxes 5,279,475 5,250,000 5,730,881 5,600,000 Other Taxes 4,660,947 4,852,218 4,765,420 4,919,218
Permits 685,221 721,000 1,073,672 931,000
Other agencies 564,201 1,678,905 1,174,794 636,398
Invested assets 1,224,110 850,065 979,416 970,066
Fines 18,290 22,000 20,498 21,500
Charges for services 4,401,553 4,038,754 4,835,949 4,889,803 Other revenues 1,741,355 164,500 314,945 192,200
Total operating revenues 36,033,925 35,273,877 36,826,070 35,985,512 Appropriations for:

Legislation 1,036,432 1,169,802 1,092,761 1,037,200
Administration 1,378,054 1,594,971 1,482,099 1,324,400
City Attorney 123,460 200,000 150,130 200,000
Finance 2,141,917 2,616,332 2,202,848 2,759,269
Police Services 11,857,149 12,721,613 11,056,699 12,479,259 Fire Services 5,182,893 5,826,797 5,668,989 6,213,859
Community/Economic Development 1,091,495 1,431,570 1,318,917 1,374,250 Engineering & Project Management 2,214,701 2,095,461 2,012,057 1,939,764 Public Works 1,775,269 1,850,148 1,878,501 2,036,537
Parks and Leisure Services 4,958,373 5,564,680 5,499,228 6,122,012 Parks and Leisure Services - grant prog 46,315 55,570 66,261 50,241 Total departmental expenditures 31,806,058 35,126,944 32,428,490 35,536,791 Revenue over (under) expenditures 4,227,867 146,933 4,397,580 448,721 Other financing sources (uses):

Transfers:

Special Gas Tax 1,340,093 1,344,148 1,379,020 1,491,678 Community Development Block Grant 63,707 - - -
Traffic Safety Fund 80,122 80,800 80,911 75,850
Transportation Development 150,000 150,000 150,000 150,000 Park Development 29,598 43,000 103,418 82,700
Building Construction Fund 5,477 2,500 5,423 4,000
Zalud Estate support (10,000) (10,000) (16,176) -
Golf Support (69,000) (69,000) (69,000) (400,000)
Other Transfers (11,318) (121,000) - -
Net transfers 1,578,679 1,420,448 1,633,596 1,404,228
Capital grants / donations / sale of land 59,763 14,730,902 867,574 12,800,275 GF reserve / designated funds 1,302,693 4,580,900 572,243 3,690,000 Restricted Fund Balance - 61,821 - -
Special Purpose Reserve 59,986 100,000 76,250 100,000
Capital Outlay (1,427,557) (18,177,484) (1,376,825) (16,680,275) Debt Service (1,596,469) (1,629,657) (1,626,007) (1,630,863) Total other financing sources (uses) (22,905) 1,086,930 146,831 (316,635) Net Resources / (Appropriations) $ 4,204,962 $ 1,233,863 $ 4,544,411 $ 132,086 3 2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Property taxes
Current Secured $ 3,837,036 $ 3,750,000 $ 4,026,725 $ 4,225,000 Current Unsecured 258,643 260,000 287,734 285,000
Prior Secured/Unsecured 100,030 85,000 101,706 100,000
In lieu of VLF 5,293,923 5,300,000 5,484,230 5,400,000
Total 9,489,632 9,395,000 9,900,395 10,010,000
Other taxes
Sales & use tax 7,969,141 8,301,435 8,030,100 7,815,327 Utility Users tax 5,279,475 5,250,000 5,730,881 5,600,000 Transient occupancy tax 755,093 800,000 774,951 800,000 Property transfer tax 104,765 100,000 105,622 106,000
Franchises 856,047 860,000 726,803 800,000
Municipal franchises 1,001,134 1,001,134 1,001,134 1,001,134 Sales tax-Public Safety 399,117 400,000 396,594 386,000 Payments in-lieu of taxes 651,069 676,084 676,084 676,084 Business license tax 893,722 1,015,000 1,084,232 1,150,000 Total 17,909,563 18,403,653 18,526,401 18,334,545
Permits
Building permits 280,878 300,000 381,594 350,000
Plumbing permits 158,459 165,000 357,994 275,000
Electrical permits 176,037 200,000 289,199 250,000
Other permits 69,847 56,000 44,885 56,000
Total 685,221 721,000 1,073,672 931,000
Revenue from Other Agencies
Vehicle license fees in excess 77,388 77,000 99,229 85,000 Homeowners tax exemption 20,860 21,000 20,695 21,000
State & Federal operating grants 363,589 1,510,905 912,167 450,398 State Reimbursements 102,364 70,000 142,703 80,000
Total 564,201 1,678,905 1,174,794 636,398
Use of money & property
Investment income 1,146,519 800,000 929,846 920,000
Rental income 77,591 50,065 49,570 50,066
Total 1,224,110 850,065 979,416 970,066

CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GENERAL FUND REVENUE ESTIMATES
2024-2025
4 2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate

CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GENERAL FUND REVENUE ESTIMATES
2024-2025
Fines & forfeitures
Parking fines 5,936 10,000 6,579 9,000
Vehicle code fines 2,445 2,500 2,280 2,500
Other fines 9,909 9,500 11,639 10,000
Total 18,290 22,000 20,498 21,500
Charges for services
Planning & zoning fees 41,246 40,000 69,143 60,000
Engineering & inspection fees 65,389 82,000 94,838 89,500 Police services 630,093 578,500 579,818 455,000
Fire services 207,744 117,000 185,556 167,000
Library services 18,286 18,000 15,943 17,000
Recreation facility rentals 67,587 62,600 62,953 64,340 Recreation program revenues 284,009 158,300 180,168 166,970 Senior program revenues 13,886 15,000 14,061 14,000
Swimming fees 91,547 87,900 90,194 90,000
Passport services 70,976 70,000 82,556 77,000
Interfund services 2,900,406 2,800,000 3,440,532 3,675,539 Other service charges 10,384 9,454 20,187 13,454
Total 4,401,553 4,038,754 4,835,949 4,889,803
Other revenues 1,741,355 164,500 314,945 192,200
TOTAL GENERAL FUND 35,273,877 36,033,925 36,826,070 35,985,512 5 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GENERAL FUND EXPENDITURE ESTIMATES
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate

LEGISLATIVE
City Council $ 141,165 $ 153,700 $ 152,335 $ 157,200
- Reserves / Designated Funds 36,693 111,000 76,250 115,000 Community Promotion 276,020 385,202 291,933 555,000
Emergency Operations - Temporary Library 267,394 208,900 204,845 210,000 Emergency Operations - March Storms 315,160 311,000 367,398 - Total 1,036,432 1,169,802 1,092,761 1,037,200

ADMINISTRATIVE
City Manager 517,631 634,447 605,426 526,876
City Clerk 347,396 372,377 345,168 331,132
Human Resources 513,027 588,147 531,505 466,392
Total 1,378,054 1,594,971 1,482,099 1,324,400
CITY ATTORNEY 200,000 123,460 150,130 200,000

FINANCE
General Accounting 765,735 1,007,827 720,400 1,049,026
Information Technology Services 559,078 737,576 630,899 798,847 General Services 327,609 378,608 340,210 439,715
Utility Billing 489,495 492,321 511,339 471,681
Total 2,141,917 2,616,332 2,202,848 2,759,269
POLICE SERVICES 12,721,613 11,857,149 11,056,699 12,479,259 FIRE SERVICE 5,826,797 5,182,893 5,668,989 6,213,859
6 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GENERAL FUND EXPENDITURE ESTIMATES
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate

COMMUNITY DEVELOPMENT
Planning 662,951 893,020 803,274 912,299
Economic Development 428,544 538,550 515,643 461,951
Total 1,091,495 1,431,570 1,318,917 1,374,250
ENGINEERING & PROJECT MANAGEMENT 2,095,461 2,214,701 2,012,057 1,939,764

PUBLIC WORKS
Street Maintenance 632,401 681,093 639,982 746,713
Traffic Control 351,082 417,045 405,386 453,394
Street Lighting 707,692 663,055 739,038 744,965
Parking Lot Maintenance 84,094 88,955 94,095 91,465
Total 1,775,269 1,850,148 1,878,501 2,036,537

PARKS & LEISURE SERVICES
Parks Maintenance 3,052,225 3,507,298 3,699,643 4,172,270 Leisure Services 964,725 915,288 878,696 985,230
Swimming Pool 259,171 264,132 257,423 280,469
Library 682,252 877,962 663,466 684,043
Subtotal 4,958,373 5,564,680 5,499,228 6,122,012
Grant-funded Parks programs 46,315 55,570 66,261 50,241 Total 5,004,688 5,620,250 5,565,489 6,172,253
TOTAL GENERAL FUND $ 31,806,058 $ 35,126,944 $ 32,428,490 $ 35,536,791 7 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

GENERAL FUND EQUIPMENT REPLACEMENT
This fund was established to build up funds for the acquisition and replacement of vehicles and equipment for general fund activities including administrative, police and fire protection, planning and community development, public works, and parks and recreational services. Funds are deposited from the General Fund, Measure H Fund and Measure I Fund.

For the fiscal year 2025-2026, the following capital projects in the amount of $800,000 are proposed:

Appropriation
FD Engine Replacement 2194 $ 350,000
FS#74 Type 1 Engine 350,000
Generator at D St. station 100,000
Total $ 800,000
8 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GENERAL FUND EQUIPMENT REPLACEMENT
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 7,166,408 $ 7,361,044 $ 8,340,927 $ 9,645,501 Add:

Revenues from:

Federal and state grants 32,661 50,000 192,106 125,000
Interest income 417,616 150,000 300,762 200,000
Interdepartmental service charges 2,996,094 2,070,000 2,322,570 2,300,000 Other revenues 24,265 25,000 35,645 30,000
Total 3,470,636 2,295,000 2,851,083 2,655,000
Less:

Appropriations for:

Equipment replacement 2,296,117 1,341,900 1,546,509 1,413,000 Capital projects - 240,000 - 800,000
Total 2,296,117 1,581,900 1,546,509 2,213,000
Available balance, end of year $ 8,340,927 $ 8,074,144 $ 9,645,501 $ 10,087,501 9 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

PUBLIC SAFETY SALES TAX (MEASURE H) FUND
This fund was established as a result of the voters’ approval of a one-half cent increase in sales tax on the November 8, 2005 Special Consolidated Election ballot. This fund is used to account for revenues received from this district tax, which are restricted for police and fire protection services and for literacy programs.

For the fiscal year 2025-2026, $2,910,816 is appropriated for the following project:

Appropriation
Emergency response vehicle preemption $ 80,000
Emergency Operations Center upgrade 500,000
Fire Station #72 construction 2,190,816
Generator at D St. station 140,000

Total $ 2,910,816
10 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

PUBLIC SAFETY SALES TAX (MEASURE H) FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 4,729,038 $ 5,197,321 $ 5,039,595 $ 5,271,419 Add:

Revenues from:

Sales tax - Measure H 5,523,299 5,481,683 5,340,246 5,239,246 Interest income 189,362 80,000 125,330 115,000
Police services 76,874 64,000 80,231 82,000
Total 5,789,535 5,625,683 5,545,807 5,436,246
Less:

Appropriations for:

Police services 1,941,390 2,236,661 2,341,490 2,552,202 Fire services 2,157,807 2,267,390 2,119,526 2,353,873
Public Safety Station 250,392 254,180 258,419 305,064
Library & literacy 522,963 665,459 500,034 632,503
Total 4,872,552 5,423,690 5,219,469 5,843,642
Capital projects
Generator Replacement (PD) - - - 140,000
Emergency response vehicle preemption - 65,000 - 80,000 EOC Upgrade (PD) - - - 500,000
Fire Station #72 Remodel - - - 2,190,816
FD Training Facility classroom remodel 606,426 - 94,514 - Total 606,426 65,000 94,514 2,910,816
Available balance, end of year $ 5,039,595 $ 5,334,314 $ 5,271,419 $ 1,953,207 11 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

MEASURE I SALES TAX FUND
This fund was established as a result of the voters’ approval of a one cent transactions and use tax on the November 6, 2018 Special Municipal Election ballot. This fund is used to account for revenues received from this district tax, to provide funds for the maintenance of essential local city services including police, fire, 9-1-1 emergency and medical aid response, street maintenance, and other services.

For the fiscal year 2025-2026, the following projects, totaling $14,899,356 are proposed for funding:

Appropriation
Centennial Plaza office / conference room (design) $ 60,500 Fourth Street community center / park 8,388,772
FS #72 construction 3,209,184
Main Street parking lot 1,200,000
Main Street lighting – Olive to Orange 175,000
Pavement repair and overlay program 1,200,000
Sports Complex master plan 15,900
Street median rehabilitation 50,000
Veterans Park trail amenities – playground 600,000
Total $ 14,899,356

12 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

MEASURE I SALES TAX FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 19,421,838 $ 17,700,062 $ 19,025,755 $ 15,588,563 Add:

Revenues from:

Sales tax - Measure I 11,080,945 10,963,913 10,611,669 10,487,075 Sales tax - Measure R 62,390 42,000 127,261 150,000
State grants 85,401 80,000 - -
Interest income 864,802 300,000 362,520 325,000
Police services 5,316 2,000 77,468 79,000
Total 12,098,854 11,387,913 11,178,918 11,041,075
Less:

Appropriations for:

Police services 4,462,447 5,214,803 6,270,374 6,113,713 - Centennial Plaza PD Office/City Conference Room - - - 60,500 - Body cameras - 225,000 235,847 240,000
Fire services 3,540,795 2,890,323 2,738,945 2,946,390
- Fire Stations remodel 136,041 363,454 - -
- FS 72 remodel - - - 3,209,184
- Training facility improvements 432,890 2,000,000 1,107,728 - - FS 74 type 1 engine - 270,000 270,000 -
- Engine 2194 replacement 428,845 270,000 270,000 -
- Ladder truck 71 replacement 843,952 456,000 160,000 - - Fire Apparatus BME Type 6 - - 282,360 -
Streets maintenance 124,654 355,186 207,139 326,251
Trail maintenance - - - 150,000
Litter abatement 203,988 172,000 139,245 -
Total 10,173,612 12,216,766 11,681,638 13,046,038
Appropriations for Capital Projects:

Fieldhouse / Community Center / Park (4th St) - - - 8,388,772 Sports Complex Master Plan - - - 15,900
Veteran's Park - playground/monument - - - 600,000
Total - - - 9,004,672
Appropriations for streets program:

Pavement repair and overlay program 289,772 500,000 532,855 1,200,000 Grand Ave reconstruction - Henrahan to Leggett - 841,977 32,398 - Hockett & Cleveland Parking Lot - 100,000 - -
Main Street Lighting - - - 175,000
Main Street Parking Lot - 1,150,000 88,421 1,200,000
Montgomery Ave reconstuction - Jaye to H - 1,650,000 55 - Morton Ave reconstruction 108,544 550,000 138,390 -
Newcomb - Olive to Porter Slough reconstruction - 880,000 - - Pavement management program - 130,000 546 -
Sidewalk and ADA improvements - 400,000 - -
Street median rehabilitation - 50,000 - 50,000
Union Ave reconstruction - environmental/row acquisition - 840,967 273 - Villa Street reconstruction - Olive to Henderson 1,923,009 4,548,620 2,141,534 - Total 2,321,325 11,641,564 2,934,472 2,625,000
Add:

Transfer from General Fund - 60,500 - -
Available balance, end of year $ 19,025,755 $ 5,290,145 $ 15,588,563 $ 1,953,928 13 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

AMERICAN RESCUE PLAN ACT FUND
This fund was created to account for monies received from the United States Department of the Treasury from the Coronavirus Local Fiscal Recovery Funds (CLFRF) established by the American Rescue Plan Act to provide support in responding to impacts of COVID-19. The City was allocated a total of $19,984,717 of CLFRF relief funds which may be used:
 To respond to the COVID-19 public health emergency or its negative economic impacts.  To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers.
 For the provision of government services, to the extent of the reduction in revenue due to the COVID-19 public health emergency.
 To make necessary investments in water, sewer or broadband infrastructure.

The projects proposed for fiscal year 2025-2026 total $6,761,253 and include the following:

Appropriation
Fourth St community center/park $ 4,266,673
Navigation Center Expansion 2,321,246
Sports complex lighted baseball fields (design) 126,000 Technology equipment and infrastructure updates 47,334
Total $ 6,761,253
14 CITY OF PORTERVILLE

ANNUAL BUDGET
2024-2025

AMERICAN RESCUE PLAN ACT
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (11,710) $ 163,290 $ 678,576 $ 917,958 Add:

Revenues from:

Federal grant - ARPA 3,221,931 8,357,167 1,065,828 7,153,868 Interest income 690,286 100,000 211,074 100,000
Total 3,912,217 8,457,167 1,276,902 7,253,868
Less:

Appropriations for:

Public health 39,564 1,000 36 -
- Crisis intervention specialist 114,563 60,268 61,562 - - Homeless outreach vehicle 20,071 70,000 - 50,000
- PD dispatch computer consoles 154,737 204,659 49,922 - - Technology infrastructure upgrades - 40,000 20,382 47,334 Assistance to nonprofits 273,429 400,000 - -
Administrative expenses 975 1,240 708 -
Supporting & retaining employees 86,658 - - -
Revenue replacement
- Animal shelter 1,580,729 - - -
- Parks master plan 135,415 - 90 -
- Sports complex lighted baseball fields 117,700 167,150 14,097 126,000 - Hayes Field lights 501,035 555,000 236,815 -
- Golf course driving range improvements 197,055 300,000 116,154 - - Navigation Center - 2,000,000 537,754 2,321,246
- Community Center/Park - 4,057,850 - 4,266,673
Total 3,221,931 7,857,167 1,037,520 6,811,253
Add:

Transfer from General Fund - 60,500 - -
Available balance, end of year $ 678,576 $ 823,790 $ 917,958 $ 1,360,573 15 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

SPECIAL GAS TAX FUND
This fund was established in 1935 by Resolution No. 229. It is a restricted fund required by the State to account for monies received from gasoline taxes. Beginning in fiscal year 2017-2018, this fund is also used to account for funds received from the State’s newly established Road Maintenance and Rehabilitation Account (RMRA) created by Senate Bill (SB) 1. The majority of this money must be expended for constructing or improving major city streets.

The projects and equipment proposed for fiscal year 2025-2026 total $8,026,617 and include the following:

Appropriation
Castle Avenue extension (design) $ 250,000
Cold mix overlay program 800,000
Cold milling machine rental 100,000
Grand Ave reconstruction – Fourth to Plano 2,410,000
Henderson Ave. rehabilitation – Westwood to Patsy 15,000 Main Street:

Phase IIB – Olive and Garden Ave reconstruction 1,391,617 Mathew St. – Henderson to Monache (design) 50,000
Miscellaneous alleys 75,000
Morton Ave reconstruction – design/environmental 550,000 Miscellaneous city-owned curb, gutter & sidewalk 200,000 Microsurfacing:

Date Avenue – Main to Plano 300,000
Orange Avenue - Main to Date 300,000
W. North Grand Avenue – Rose to Main 500,000
Signs and signals upgrade (countdown timers) 150,000
Street intersection safety evaluation 25,000
Traffic Signal – Porter Road at Olive Avenue 660,000
Upgrade of signals to ITS technology 200,000
Westwood St. – Henderson to Westwood/Porter Slough 50,000

Total $ 8,026,617
16 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

SPECIAL GAS TAX FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 5,038,829 $ 7,145,402 $ 4,201,869 $ 3,929,292 Add:

Revenues from:

State Gas Tax, Section 2105 380,070 388,482 389,456 397,245 State Gas Tax, Section 2107 514,457 526,044 514,555 529,220 State Gas Tax, Section 2107.5 7,500 7,500 7,500 7,500
State Gas Tax, Section 2106 219,198 215,946 226,534 231,065 State Gas Tax, Section 2103 569,913 585,831 603,255 615,320 RMRA - SB1 1,616,775 1,519,731 1,697,723 1,704,467
Grants 807,280 1,995,000 389,025 2,285,000
Interest income 267,535 60,000 141,384 100,000
Total 4,382,728 5,298,534 3,969,432 5,869,817
Less:

Appropriations for:

Capital projects 3,879,595 7,529,553 2,862,989 8,026,617 Total 3,879,595 7,529,553 2,862,989 8,026,617
Transfers to General Fund for:

Street Maintenance 632,401 681,093 639,982 746,713
Street Lighting 707,692 663,055 739,038 744,965
Total 1,340,093 1,344,148 1,379,020 1,491,678
Available balance, end of year $ 4,201,869 $ 3,570,235 $ 3,929,292 $ 280,814 17 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

LOCAL TRANSPORTATION FUNDS (LTF) FUND
This fund is used to account for monies received from the County of Tulare for public transportation purposes. Revenues to each county's local transportation fund are derived from one-quarter cent of the sales tax collected in that county. Starting with fiscal year 2007-2008, additional revenues are included in the budget from the one-half cent sales tax measure (Measure R), which the voters of Tulare County approved in the November 2006 election. These funds are to be used for road and transportation improvements.

The projects proposed for fiscal year 2025-2026 total $24,153,022 and include the following:

Appropriation
Active Transportation Plan $ 220,501
Butterfield corridor improvements 1,100,000
Cold mix overlay program 1,000,000
Entry “Welcome” signs 600,000
Fourth St community center/park 900,000
Fourth St improvements (Grand to Henderson) 300,000
HAWK crossings – various locations 1,800,000
Henderson Ave – Westwood to Patsy – design (new signal) 25,000 Lighted Crosswalks – Collector & Arterial (design) 100,000 Main St intersection improvements 1,710,000
Main St – Left Turn Safety project at North Grand/Reid (design) 250,000 Main St downtown reconstruction Phase IIB - Olive to Garden 100,000 Microsurfacing – design - various streets 50,000
Multi-sports field improvements – restroom & storage 300,000 Olive Ave gateway improvements 500,000
Olive Ave bridge widening 500,000
Olive Ave median island safety project – Beverly to Maston 325,000 Parking lot – Henderson (Butterfield Corridor) 1,000,000 Public parking lot 150,000
Putnam Ave @ Elderwood curb, gutter, sidewalk 650,000
Putnam Ave and Tomah Ave concrete improvements 750,000

18 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026
Appropriation
Rapid flashing beacons – various locations 780,000
Scranton / Westwood / West / Worth realignment 150,000
Skateboard Park improvements - lighting 30,000
SR 65 Interchange – Construct auxiliary 3,300,000
Traffic signals – Newcomb and Mulberry
Newcomb and Mulberry 385,914
Porter and Olive 51,007
Tule River Tribe complete streets and two pedestrian bridges 178,000 Union Avenue reconstruction – Indiana to Jaye (design) 100,000 Update Circulation Element (State mandated) 50,000
Veteran’s Park trail amenities (design) 150,000
Veteran’s Park trail – Phase II 1,800,000
Westwood St – Henderson to Westfield including Porter Slough 597,600 Westwood St Improvements – SR190 to Worth 550,000
Westwood St intersection 3,700,000
Total $ 24,153,022

19 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

LOCAL TRANSPORTATION FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 13,016,522 $ 10,018,415 $ 9,302,329 $ (2,357,003) Add:

Revenues from:

State Gas Tax, Section 325 - - 1,019,504 2,500,000
Sales Tax - Measure R - Local 1,695,264 1,643,000 1,555,474 1,580,000 Sales Tax - Measure R - Regional - 14,490,000 - 11,600,496 Sales Tax - Measure R - Alternative - 18,539,951 2,948 7,511,502 Grants 255,460 14,869,000 - 15,160,288
Interest income 535,563 100,000 149,261 100,000
Total 2,486,287 49,641,951 2,727,187 38,452,286
Less:

Appropriations for:

Capital projects - LTF 2,198,336 - 301,674 585,914
Capital projects - grants - 14,869,000 37,429 2,246,999 Capital projects - Measure R - Local 1,929,254 8,551,767 793,631 2,548,607 Capital projects - Measure R - Regional 293,894 14,490,000 340,496 11,260,000 Capital projects - Measure R - Alternative 1,778,996 18,539,951 12,913,289 7,511,502 Total 6,200,480 56,450,718 14,386,519 24,153,022
Available balance, end of year $ 9,302,329 $ 3,209,648 $ (2,357,003) $ 11,942,261 20 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

TRAFFIC SAFETY FUND
This fund was established based on Section 1463 of the Penal Code which states that all fines and forfeitures collected from any person charged with a misdemeanor under this code shall be deposited into a special fund known as the “Traffic Safety Fund.” These funds are to be used exclusively for official traffic control devices and the maintenance thereof, equipment and supplies for traffic law enforcement and traffic accident prevention, and for the maintenance, improvement, or construction of public streets, bridges, and culverts within the city, but not for the compensation of traffic or other police officers. Prior to 1999, this revenue was recorded in the General Fund.

21 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

TRAFFIC SAFETY FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 15,975 $ - $ 16,022 $ - Add:

Revenues from:

Interest Income 729 800 969 850
Vehicle Code Fines 79,440 80,000 63,920 75,000
Total 80,169 80,800 64,889 75,850
Less:

Transfers to General Fund for:

Street Maintenance 80,122 80,800 80,911 75,850
Total 80,122 80,800 80,911 75,850
Available balance, end of year $ 16,022 $ - $ - $ -
22 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

ZALUD ESTATE FUND
This fund was established to account for the original gift of money and assets from the Pearle Zalud Estate. It is now used to account for the operations of the Zalud House Museum and to record other financial transactions, such as the investment income derived from the endowment.

This fund is no longer active, and its activities consolidated under the General Fund.

23 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

ZALUD ESTATE FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 12,833 $ (10,656) $ (16,176) $ - Add:

Revenues from:

Interest income 1,023 200 - -
User fees 4,436 5,900 - -
Grants - - - -
Other income - 500 - -
Total 5,459 6,600 - -
Transfers from:

General Fund 10,000 10,000 16,176 -
Total Revenues and Transfers 15,459 16,600 16,176 -
Less:

Appropriations for:

Operations 44,468 41,598 - -
Total 44,468 41,598 - -
Available balance, end of year $ (16,176) $ (35,654) $ - $ - 24 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

COMMUNITY DEVELOPMENT BLOCK GRANT FUND
This fund was created to account for all financial transactions having to do with the U.S. Department of Housing and Urban Development’s Community Development Block Grant (CDBG) which includes the First-time Homebuyers Program, the Owner-Occupied Housing Rehabilitation and Public Utility Program and the Business Assistance Program. CDBG funds also provide for the Park Improvement Program, the Neighborhood Improvement Program and the Community Youth Program.

In fiscal year 2025-2026, construction of the interim multi-use sports fields is proposed to be funded from CDBG funds in the amount of $1,887,654 and $18,000 is programmed for the new library facility sports plex master plan.

25 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

COMMUNITY DEVELOPMENT BLOCK GRANT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,347,818 $ 1,054,795 $ 1,477,336 $ 1,284,909 Add:

Revenues from:

State grants 480,833 793,840 614,760 1,019,058
Federal grants 708,921 800,000 673,555 739,428
Interest income 66,146 65,000 43,802 45,000
Program Income/Other 435,135 1,900,300 172 1,900,200
Total 1,691,035 3,559,140 1,332,289 3,703,686
Less:

Appropriations for:

Operations 160,250 171,600 154,172 203,235
Loans 209,221 500,000 395,844 500,000
Programs/Capital 848,475 2,200,000 974,700 1,905,654
Subtotal 1,217,946 2,871,600 1,524,716 2,608,889
Debt service 279,864 - - -
Total 1,497,810 2,871,600 1,524,716 2,608,889
Transfer to:

General Fund 63,707 - - -
Total Appropriations and Transfers 1,561,517 2,871,600 1,524,716 2,608,889 Available balance, end of year $ 1,477,336 $ 1,742,335 $ 1,284,909 $ 2,379,706 26 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

TRANSIT FUND
The Transit Fund was established in fiscal year 1982-83 to account for the income and expenses of the Demand Response and Fixed Route transit programs which are operated by a private contractor. Prior to 1982-83, this fund was combined with the Special Gas Tax Fund.

Revenue sources include Local Transportation Fund (LTF) derived from the ¼-cent general sales tax and the State Transit Assistance Fund (STAF) derived from sales tax on diesel fuel. Other revenue sources include fare box revenues and federal and state grants.

The capital expenditures proposed for fiscal year 2025-2026 include the following:

Appropriation
Fleet Replacement $ 7,490,000
Facility Improvements 450,000
Fuel System Upgrades 365,000
New bus maintenance facility 8,000,000
Transit Center improvements – exterior and lobby 284,000 Transit shelters 494,000
Transit signage 250,000
Total $ 17,333,000

27 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

TRANSIT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,073,716 $ 1,020,248 $ 442,563 $ 4,989,650 Add:

Revenues from:

LTF - 1,497,284 3,620,348 4,134,325
STAF - 1,000,000 925,602 812,002
Sales tax, Measure R - 170,000 - 170,000
TCRTA Reimbursements 1,365,438 - (1,467) -
Farebox - 400,000 124,046 675,000
Grants (504,044) 9,458,400 6,744,829 19,316,400
Other income 19,028 12,500 71,219 18,322
Reimbursements - - 35,466 -
Total 880,422 12,538,184 11,520,043 25,126,049
Less:

Appropriations for:

Capital outlay 6,725 7,198,000 - 17,333,000
Operations 1,504,850 6,360,432 6,972,956 6,932,523
Total 1,511,575 13,558,432 6,972,956 24,265,523
Available balance, end of year $ 442,563 $ - $ 4,989,650 $ 5,850,176 28 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

SPECIAL SAFETY GRANTS
This fund was established in fiscal year 1996-97 as a result of Assembly Bill 3229, Chapter 134, Statutes of 1996, which formulated the Citizen’s Option for Public Safety Program. The plan allows proportionate shares of the State’s appropriated funds to be allocated to qualifying local agencies for the purpose of financing front-line police services. This fund is also used to account for other public safety activities that have restricted funding requirements.

29 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

SPECIAL SAFETY GRANTS
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 109,569 $ 43,669 $ (137,130) $ 278,872 Add:

Revenues from:

State grants 186,159 197,619 293,700 206,533
Federal grants 449,482 696,319 766,316 95,000
Other grants 81,561 - 139,740 35,824
Interest income 284 200 6 100
Other income 5,000 12,000 3,600 8,100
Total 722,486 906,138 1,203,362 345,557
Less:

Appropriations for:

Police services 397,036 511,540 364,322 345,357
Fire services 572,149 428,878 423,038 -
Total 969,185 940,418 787,360 345,357
Available balance, end of year $ (137,130) $ 9,389 $ 278,872 $ 279,072 30 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

SEWER OPERATING FUND
This fund is used to account for the expenses of maintaining the sewer collection system and the Wastewater Treatment Plant. A sewer service charge is made to each person using the sewer system, and a sewer connection fee is charged for each new service to help defray maintenance costs.

This fund is established as a self-supporting enterprise fund, wherein revenues should be sufficient to cover the costs of maintaining and managing the collection and treatment systems.

31 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

SEWER OPERATING FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 813,396 $ 1,448,168 $ 1,836,960 $ 6,052,268 Add:

Revenues from:

Property assessments 245,962 245,000 237,396 240,000
Interest income 45,819 30,000 101,130 50,000
Rental income 101,830 120,000 94,604 95,000
Sewer user fees 7,976,816 7,500,000 11,470,292 11,540,000 Tank dumping charges 198,256 150,000 161,144 150,000
Laboratory fees 285,257 280,000 248,870 220,000
Other revenues 128,381 122,800 179,842 133,700
Total Revenues 8,982,321 8,447,800 12,493,278 12,428,700 Less:

Appropriations for:

Collection system expenses 2,203,800 1,948,511 2,320,463 2,359,395 Treatment plant expense 3,756,176 4,027,400 3,933,642 4,222,621 Industrial monitoring 94,099 94,992 95,198 103,717
Laboratory 532,539 563,682 505,381 565,649
Capital Projects - - - 30,000
Subtotal 6,586,614 6,634,585 6,854,684 7,281,382
Debt service principal 1,372,143 1,423,286 1,423,286 1,473,612 Total Appropriations 7,958,757 8,057,871 8,277,970 8,754,994 Less:

Transfers to:

Sewer revolving fund - 500,000 - 1,000,000
Wastewater Treatment Capital Reserve - - - -
Total Transfers - 500,000 - 1,000,000
Available balance, end of year $ 1,836,960 $ 1,338,097 $ 6,052,268 $ 8,725,974 32 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

SEWER REVOLVING FUND
This fund was established to account for all money collected from sewer connection charges and sewer acreage fees. These resources are to be used for construction and replacement of trunk sewers, lateral sewers and to reimburse others who have advanced the cost of construction of sewer lines. This fund also receives payments from the Sewer Operating Fund for the replacement of equipment.

Expenditures from this fund are made through the Capital Projects Fund. For the fiscal year 2025-2026, the following projects, totaling $5,686,328 are proposed for funding:

Appropriation
Corporation yard parking lots rehabilitation $ 60,000
Grand Ave – Fourth to Plano – storm drain line 350,000
Grand Ave – Fourth to Plano – 8” sewer line 300,000
Lift station upgrade 100,000
Henderson Ave.– Westwood to Patsy - sewer line
Master plan payback 344,346
Mathew St. Reconstruction – sewer main design 100,000
MS4 discharge improvements 200,000
MS4 permit and compliance program 81,982
Morton Ave Rehab / Reconstruction – Westwood to Mathew
Lift Station #9 upgrade and forced main 2,300,000
Utility cover adjustments 300,000
Westfield Ave Master Plan Utilities – sewer/force main 1,500,000 Westfield – Main St to SR65 – storm drain 25,000
Total $ 5,686,328
33 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

SEWER REVOLVING FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 6,599,502 $ 6,700,733 $ 6,742,037 $ 5,786,380 Add:

Revenues from:

Interest income 403,950 220,000 232,396 220,000
Service fees 13,479 15,000 55,109 25,000
Development fees 123,249 120,000 101,907 110,000
Interdepartmental service charges 182,225 184,000 192,013 191,000 Depreciation reserve 45,000 45,000 45,000 45,000
Other revenue - - - -
Total 767,903 584,000 626,425 591,000
Add:

Transfer from:

Sewer operating fund - - - 1,000,000
Total - - - 1,000,000
Less:

Appropriations for:

Equipment replacement 179,245 807,600 805,049 22,500
Capital projects 446,123 5,107,067 777,033 5,686,328
Total 625,368 5,914,667 1,582,082 5,708,828
Available balance, end of year 6,742,037 1,370,066 5,786,380 1,668,552 Less:

Equipment replacement fund 1,429,553 1,350,000 1,566,140 1,500,000 Available for capital projects $ 5,312,484 $ 20,066 $ 4,220,240 $ 168,552 34 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

WASTEWATER TREATMENT FACILITY CAPITAL RESERVE
This fund was established to accumulate funds from plant acreage fees and plant depreciation charges for future expansion of the Wastewater Treatment Plant. The depreciation charges are paid from the Sewer Operating Fund. This fund is also utilized to accumulate funds for the replacement of equipment.

The following capital projects and equipment, totaling $6,913,575 are proposed for the fiscal year 2025- 2026:

Appropriation
Biosolids hauling $ 180,000
Blower parts and control replacement 250,000
Clarifier Center Drive Replacement 200,000
Compliance and operation oversight 500,000
De-nitrification local governance 1,000,000
Digesters #1 and #4 repairs 2,025,000
Digester cleaning, coating and piping replacement 113,575 Effluent meter replacement 40,000
Effluent outfall pump maintenance 120,000
Emergency generator (200KW) 185,000
Headworks generator replacement 250,000
Manhole 10A inspection / repair 100,000
Monitor well evaluation and installation 100,000
Office building replacement (design) 200,000
Plant #1 evaluation and repairs (incl re-asphalt) 150,000 Plant #2 evaluation and repairs 150,000
Reclamation area pipeline installation 150,000
Safe drinking water supply deliveries 80,000
Screw press / daft repairs 120,000
Septic station retrofit 70,000
Sludge / grit staging area (design) 150,000
Sludge line – Westwood Bridge over Tule River 30,000
35 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026
Appropriation
Sludge Transfer Pump Replacement $ 300,000
Treatment water filling station 150,000
WAS / RAS pump replacement 300,000
Total $ 6,913,575

36 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

WASTEWATER TREATMENT FACILITY CAPITAL RESERVE
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 8,479,599 $ 9,090,548 $ 9,604,281 $ 10,324,214 Add:

Revenues from:

Interest income 432,851 150,000 317,335 275,000
Development fees 565,099 600,000 881,552 890,000
Interdepartmental service charges 106,092 105,000 110,903 105,000 Depreciation reserve 125,000 125,000 125,000 125,000
Other revenue - - 885 -
Total 1,229,042 980,000 1,435,675 1,395,000
Less:

Appropriations for:

Equipment replacement 24,556 325,000 235,398 5,500
Capital projects 79,804 7,223,575 480,344 6,913,575
Total 104,360 7,548,575 715,742 6,919,075
Available balance, end of year 9,604,281 2,521,973 10,324,214 4,800,139 Less:

Equipment replacement fund 758,626 921,779 658,085 799,085 Available for capital projects $ 8,845,655 $ 1,600,194 $ 9,666,129 $ 4,001,054 37 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

SOLID WASTE FUND
This fund was established to account for revenues and expenditures incurred in the collection and disposal of solid waste, street sweeping, graffiti removal, household hazardous waste, and recycling.

This fund is a self-supporting enterprise fund, wherein revenues should be sufficient to cover all costs.

38 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

SOLID WASTE FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 586,061 $ 947,961 $ 1,634,196 $ 3,798,523 Add:

Revenues from:

State grants 204,094 32,000 18,799 19,000
Interest income 1,841 - 43,343 15,000
Residential charges 4,383,896 4,150,448 5,394,769 5,600,000 Commercial charges 3,713,515 4,215,000 4,595,515 4,900,000 Roll-Off charges 881,168 778,000 1,056,399 980,000
Recycling charges 3,823 3,500 10,765 15,200
Other revenues 127,223 117,500 165,691 134,000
Total 9,315,560 9,296,448 11,285,281 11,663,200
Less:

Appropriations for:

Refuse collection 5,755,634 5,599,557 6,541,238 6,656,570 Green waste program 1,176,184 1,066,461 1,147,914 1,151,349 Street sweeping 292,445 294,832 268,759 297,427
Curbside recycling 538,386 539,293 581,811 583,397
Waste recycling 389,852 373,754 463,268 496,719
Graffiti removal 114,924 106,920 117,964 122,234
Capital Projects - - 30,000
Total 8,267,425 7,980,817 9,120,954 9,337,696
Add:

Transfers from:

Solid Waste Capital Reserve Fund - - - -
Total Transfers - - - -
Available balance, end of year $ 1,634,196 $ 2,263,592 $ 3,798,523 $ 6,124,027 39 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

SOLID WASTE CAPITAL RESERVE FUND
This fund was established in fiscal year 2001/2002 as a reserve for capital expansion. Federal grant funds are received in this fund for the acquisition of alternative fuel equipment. Additional funds are deposited into this fund from the Solid Waste Operating Fund for equipment replacement.

Funds in the amount of $1,560,000 are proposed for the following projects in fiscal year 2025-2026:

Appropriation
Corporation yard parking lot rehabilitation $ 60,000
Street sweeper 500,000
Transfer station improvements (design) 150,000
Transfer station concrete pad (green waste) 300,000
Transfer station cover 200,000
Transfer station scales 350,000
Total $ 1,560,000
40 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

SOLID WASTE CAPITAL RESERVE FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 6,848,557 $ 6,537,202 $ 6,621,514 $ 4,900,955 Add:

Revenues
Federal/State grants 17,168 - - -
Interest income 355,993 125,000 152,073 140,000
Interdepartmental service charges 856,521 860,000 1,234,287 1,000,000 Other revenue - - 9,435 -
Total 1,229,682 985,000 1,395,795 1,140,000
Less:

Appropriations for:

Equipment 1,456,725 505,000 3,116,354 500,000
Capital projects - 760,000 - 1,560,000
Total 1,456,725 1,265,000 3,116,354 2,060,000
Available balance, end of year $ 6,621,514 $ 6,257,202 $ 4,900,955 $ 3,980,955 41 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

AIRPORT OPERATING FUND
This fund was established to account for all revenues and expenses connected with the operation of the Porterville Municipal Airport. The principal sources of revenue for this fund are hangar rentals, land leases and aircraft fueling operations.

42 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

AIRPORT OPERATING FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 4,267,026 $ 4,172,123 $ 2,928,183 $ 3,032,817 Add:

Revenues from:

Interest income 132,571 120,000 121,568 115,000
State grants 10,000 10,000 10,000 10,000
Federal grants - - - -
Rental income 298,603 299,294 294,772 299,500
Concessions 16,664 16,700 17,103 17,200
Fueling operations 1,650,727 1,260,000 2,088,819 2,000,000 Service fees 54,357 33,480 74,137 68,000
Other revenues 3,628 7,700 12,862 11,400
Total 2,166,550 1,747,174 2,619,261 2,521,100
Less:

Appropriations for:

Operations 1,808,668 1,744,414 2,455,823 2,465,463
Capital 1,589,315 - - -
Total 3,397,983 1,744,414 2,455,823 2,465,463
Less:

Transfers to:

Airport Development Fund 107,410 675,000 58,804 119,500 Total Transfers 107,410 675,000 58,804 119,500
Available balance, end of year $ 2,928,183 $ 3,499,883 $ 3,032,817 $ 2,968,954 43 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

AIRPORT REPLACEMENT AND DEVELOPMENT FUND
This fund was developed from the sale of released property at the Airport and is used to match federal grants awarded for the development of the Airport. It is also used to accumulate funds deposited by the Airport Operating Fund for the replacement of equipment.

For the fiscal year 2025-2026, the following capital projects in the amount of $1,280,278 are proposed:

Appropriation
Airfield Electrical Improvements $ 190,000
Fuel Island Secondary Containment 660,170
Rehabilitation/Reconfigure Taxiway 380,108
Taxiway Rehabilitation 50,000
Total $ 1,280,278
44 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

AIRPORT REPLACEMENT AND DEVELOPMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 50,840 $ 229,408 $ 1,443,576 $ 1,941,247 Add:

Revenues from:

Interest income 8,911 4,000 18,683 15,000
State grants - 150,000 - 19,000
Federal grants 3,619,496 2,331,000 909,500 551,108
Interdepartmental service charges 84,642 96,000 91,684 93,000 Other revenues - - 4,470 -
Total 3,713,049 2,581,000 1,024,337 678,108
Add:

Transfer from:

Airport operating fund 1,696,725 675,000 58,804 119,500 Less:

Appropriations for:

Equipment - 60,000 56,230 -
Capital projects 4,017,038 3,149,312 529,240 1,280,278
Total 4,017,038 3,209,312 585,470 1,280,278
Available balance, end of year 1,443,576 276,096 1,941,247 1,458,577 Less:

Equipment replacement fund 324,219 374,472 365,272 425,772 Available for capital projects $ 1,119,357 $ (98,376) $ 1,575,975 $ 1,032,805 45 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

GOLF COURSE FUND
This fund was established by Resolution to account for all revenue and expenses incurred in the operation of the Porterville Municipal Golf Course. The principal source of revenue for this fund is green fees.

46 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GOLF COURSE FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (2,308,225) $ (2,469,863) $ (2,587,870) $ (2,797,201) Add:

Revenues from:

Daily green fees 165,520 145,000 136,481 145,000
Membership Fees 48,295 40,000 40,130 40,000
Cart rentals 117,175 110,000 100,083 110,000
Other revenues 4,608 600 225 200
Total 335,598 295,600 276,919 295,200
Transfers from:

General Fund 69,000 69,000 69,000 400,000
Replacement Fund - 29,000 29,000 29,000
Total 69,000 98,000 98,000 429,000
Less:

Appropriations for:

Operations 684,243 579,801 584,250 553,182
Total 684,243 579,801 584,250 553,182
Available balance, end of year $ (2,587,870) $ (2,656,064) $ (2,797,201) $ (2,626,183) 47 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

GOLF COURSE REPLACEMENT FUND
This fund was established to build up funds for the replacement of equipment used at the Golf Course.

Funds are deposited from the Golf Course Operating Fund. 48 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GOLF COURSE REPLACEMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 312,735 $ 329,502 $ 368,126 $ 331,558 Add:

Revenues from:

Interest income 17,448 5,000 11,459 7,000
Interdepartmental service charges 50,625 51,000 48,958 50,000 Other revenues 225 - 425 -
Total 68,298 56,000 60,842 57,000
Less:

Appropriations for:

Equipment replacement 12,907 22,000 68,410 30,000
Total 12,907 22,000 68,410 30,000
Less:

Transfer to:

Golf Course Fund - 29,000 29,000 29,000
Total - 29,000 29,000 29,000
Available balance, end of year $ 368,126 $ 334,502 $ 331,558 $ 329,558 49 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

WATER OPERATING FUND
This fund was established to account for all income and expenses having to do with the City's water pumping storage and distribution system. The Water Fund is established as a self-supporting enterprise fund with water sales being the principal source of income.

50 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

WATER OPERATING FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,773,104 $ (213,499) $ 3,728,316 $ 5,095,912 Add:

Revenues from:

Interest income 52,918 45,000 126,269 100,000
Water sales 12,319,238 13,515,000 13,156,567 14,665,000 Service fees 144,376 140,000 155,369 152,000
Code enforcement fees 10,000 9,500 800 800
Other revenues 210,172 220,000 257,483 245,000
Total 12,736,704 13,929,500 13,696,488 15,162,800
Less:

Appropriations for:

Operations 8,792,767 9,391,241 8,490,282 9,925,938
Meter Reading 432,832 429,251 401,726 449,356
Water Quality Assurance 533,312 588,421 514,379 576,040 Hydrant Testing 283,751 582,458 342,443 454,150
Recycled Water 61,372 244,500 106,205 385,243
Capital Projects - - - 30,000
Subtotal 10,104,034 11,235,871 9,855,035 11,820,727
Debt service principal 677,458 834,684 800,291 834,684
Total 10,781,492 12,070,555 10,655,326 12,655,411
Less:

Transfers to:

Water Replacement Fund - 1,200,000 1,673,566 1,200,000
Total Transfers - 1,200,000 1,673,566 1,200,000
Available balance, end of year $ 3,728,316 $ 445,446 $ 5,095,912 $ 6,403,301 51 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

WATER REPLACEMENT FUND
This fund was established in 1931 to reserve funds for the extension and replacement of lines in the City's water system. Funds are provided by acreage fees and service connection fees on new services, development fees and by depreciation payments from the Water Operating Fund. This fund is also utilized to accumulate funds for the replacement of equipment.

Expenditures from this fund are made through the Capital Projects Fund. Projects proposed for fiscal year 2025-2026 total $38,166,934 and includes the following:

Appropriation
Corporation yard parking lot rehabilitation $ 60,000
Del Oro consolidation (SWRCB Grant) 8,000,000
Downtown pipe replacement 300,000
Well #34 (Akin/Central Mutual) (SWRCB Grant) 3,000,000
Electrical upgrades for water facilities 250,000
Flatbed trailer (excavator) 230,000
Fourth St – Henderson to Morton water main replacement 950,000 Grand Ave Reconstruction - 4th to Henrahan water line 400,000 Hope School consolidation (SWRCB Grant) 6,000,000
Integrated Regional Water Management Plan & implementation 25,000 Master plan payback 426,423
Master plan update 40,000
Mathew St – Henderson to Monache – pipe to Porter Slough ditch 25,000 Putnam Ave water main replacement – Fourth to Henry 625,000 Putnam Ave and Tomah Ave water line replacement 800,000 Rehabilitate wells 150,000
SCADA system 800,000
SGMA compliance:

Alternative water capacity sources 1,500,000
Eastern Tule GSA/JPA local governance 230,000
GSA/Tule Sub-basin coordination agreement and administration 200,000 Monitoring wells – construction 500,000
Monitoring wells – water quality testing 15,000
SGMA recharge program:

DR#23 – Center Basin 44,000
DR#28 – S Jaye St 150,000
North recharge basin – NW of FKC, W of Westwood 2,300,000 Stormwater capture and recharge 680,000
Tule River/Jaye St dual-recharge basin 175,000
52 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026
Appropriation
Success Reservoir enlargement project $ 175,000
Tertiary treatment plant – corporation yard 800.000
Tertiary treatment plant – satellite plant (PADA) 100,000 Tule River JPA administration 16,511
Tule River / Porter slough cleanup 40,000
Urban Water Management Plan – 2025 Update 90,000
Utility cover adjustments 50,000
Well #37 – includes piping (Tule River) 4,500,000
Water meter radio read replacement project:

Citywide meter replacement 100,000
Water meter fixed network data collector 120,000
Westfield Ave master plan utilities – recycled water 700,000 Westwood to Mathew – water line replacement 1,800,000
Westwood to Mathew – recycled water line 1,800,000
Total $ 38,166,934
53 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

WATER REPLACEMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 12,992,197 $ 19,948,093 $ 18,668,729 $ 15,673,708 Add:

Revenues from:

Federal & State grants - 3,000,000 - 20,000,000
Interest income 617,526 400,000 541,129 550,000
Service fees 16,898 20,000 15,454 16,000
Development fees 220,530 220,000 155,233 155,000
Interdepartmental service charges 450,026 605,000 719,171 705,000 Depreciation reserve 155,162 155,162 155,162 155,162
COP financing 6,656,015 8,000,000 1,673,566 5,300,000
Other revenue 1,421 - 13,240 -
Total 8,117,578 12,400,162 3,272,955 26,881,162
Add:

Transfer from:

Water Operating Fund - 1,200,000 - 1,200,000
Total - 1,200,000 - 1,200,000
Less:

Appropriations for:

Equipment replacement 474,927 500,000 744,574 459,000
Capital projects 1,435,542 21,450,220 5,502,149 15,866,934 Capital projects - bond proceeds 2,276 4,891,693 6,765 5,300,000 Capital projects - grants 528,301 3,000,000 14,488 17,000,000 Total 2,441,046 29,841,913 6,267,976 38,625,934
Available balance, end of year 18,668,729 3,706,342 15,673,708 5,128,936 Less:

Equipment replacement fund 3,456,093 3,110,000 3,435,008 3,100,000 Available for capital projects $ 15,212,636 $ 596,342 $ 12,238,700 $ 2,028,936 54 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

GENERAL GOVERNMENT DEBT SERVICE FUND
This fund is used to account for the payment of principal and interest on general government debt including the 2021 Refinancing Project Certificates of Participation.

Debt service requirements for the fiscal year 2025-2026 include $1,630,863 for the 2021 Refinancing Project Certificates of Participation.

55 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

GENERAL GOVERNMENT - DEBT SERVICE FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 48,421 $ 581,151 $ 33,808 $ 872 Add:

Revenues from:

Interest income 3,607 2,500 3,456 3,000
Other revenues - - - -
Total 3,607 2,500 3,456 3,000
Less:

Appropriations for:

Administrative expense 1,500 1,700 1,500 1,500
Debt redemption 2,191,577 1,629,657 1,664,549 1,630,863 Total 2,193,077 1,631,357 1,666,049 1,632,363
Other financing sources (uses):

Transfers from General Fund 2,174,857 1,629,657 1,629,657 1,630,863 Total 2,174,857 1,629,657 1,629,657 1,630,863
Less:

Transfer to:

General Fund - - - -
Available balance, end of year $ 33,808 $ 581,951 $ 872 $ 2,372 56 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

RISK MANAGEMENT FUND
This fund was created during fiscal year 1977-78 for the purpose of identifying, controlling, preventing, and transferring risk and to manage the City's insurance programs.

Since the City is self-insured, all reserves for potential liabilities and losses are accumulated in this fund.

Revenues are derived from charges to departments and interest income.

For fiscal year 2025-2026, $400,000 is appropriated for the following capital projects:

Appropriation
City Hall ADA improvements 400,000
Total $ 400,000

57 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

RISK MANAGEMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (1,853,187) $ (3,377,229) $ (3,757,002) $ (6,384,763) Add:

Revenues from:

Interest income - - - -
Liability Program 870,000 870,000 870,000 1,119,996
Health and Life 6,030,957 6,200,000 6,352,778 6,500,000 Unemployment 128,428 140,000 144,145 145,000
Worker's Comp 1,645,095 1,700,000 1,782,206 1,800,000
Automobile/Property 516,540 540,000 569,410 697,441
Other revenues 98 200 799 500
Total Revenues 9,191,118 9,450,200 9,719,338 10,262,937 Less:

Appropriations for:

Liability Program 1,588,249 1,642,500 1,658,111 2,094,421 Health and Life 6,128,529 5,500,000 6,841,260 6,700,000 Unemployment 61,249 50,000 80,926 50,000
Worker's Comp 1,246,411 1,355,000 1,847,127 1,535,000
Automobile/Property 1,291,571 1,460,000 1,095,533 1,375,644 Employment Practices 222,381 360,000 325,565 360,000
Administration 328,730 293,684 270,764 277,542
Subtotal 10,867,120 10,661,184 12,119,286 12,392,607
Capital Projects 227,813 360,000 227,813 400,000
Total Expenditures 11,094,933 11,021,184 12,347,099 12,792,607 Available balance, end of year $ (3,757,002) $ (4,948,213) $ (6,384,763) $ (8,914,433) 58 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

EQUIPMENT MAINTENANCE FUND
This fund is used as a revolving fund to accumulate the costs of maintaining the City's equipment and charging the appropriate fund and department for their proper expenses. Equipment owned by the County and Burton School District is also maintained in this fund, providing a substantial savings to the County and the District while giving the City more operating flexibility.

59 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

EQUIPMENT MAINTENANCE FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (445,383) $ (49,260) $ (445,620) $ (132,031) Add:

Revenues from:

Interest income 69 - 6,549 3,000
Rental income 26,044 25,000 25,498 25,000
Fuel sales 1,940,567 1,950,000 1,949,127 1,950,000
Interdepartmental service charges 704,194 730,000 781,739 780,000 Other service charges 2,259,293 2,060,000 2,569,090 2,580,000 Total 4,930,167 4,765,000 5,332,003 5,338,000
Less:

Appropriations for:

Equipment maintenance 4,930,404 4,825,530 5,018,414 4,993,053 Total 4,930,404 4,825,530 5,018,414 4,993,053
Available balance, end of year $ (445,620) $ (109,790) $ (132,031) $ 212,916 60 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

EQUIPMENT MAINTENANCE REPLACEMENT FUND
This fund is used to accumulate funds from the Equipment Maintenance Operating Fund to pay for the replacement of equipment used by the Field Services Shop operations. 61 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

EQUIPMENT MAINTENANCE REPLACEMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 892,487 $ 1,280,256 $ 1,091,820 $ 1,302,172 Add:

Revenues from:

Interest income 59,877 20,000 36,870 32,000
Interdepartmental service charges 167,790 168,000 173,482 170,000 Other revenue - - - -
Total 227,667 188,000 210,352 202,000
Less:

Appropriations for:

Equipment replacement 28,334 - - -
Total 28,334 - - -
Available balance, end of year $ 1,091,820 $ 1,468,256 $ 1,302,172 $ 1,504,172 62 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

LANDSCAPE MAINTENANCE DISTRICTS FUND
The fund was established in 1990 to pay for the public landscaping at Westwood Estates. In 1991, the fund expanded to include the Industrial Park at the Airport and in 1992, the public-landscaped area of the Jasmine development on Hillcrest Street was added. Five more annexations were made to the district in 1993 and 1994, and six more in 1995. Currently, District 1 accounts for eighteen active project areas.

Beginning with the 1998-99 fiscal year, additional Districts have been established to account for new neighborhoods.

The costs recorded in this fund are paid for by assessments to the benefited properties.

63 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

LANDSCAPE MAINTENANCE DISTRICTS FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 88,673 $ 52,550 $ 30,640 $ (22,553) Add:

Revenues from:

Property assessments 175,670 186,000 177,629 180,000
Total 175,670 186,000 177,629 180,000
Less:

Appropriations for:

Maintenance and repair 233,703 235,903 230,822 270,987
Total 233,703 235,903 230,822 270,987
Available balance, end of year $ 30,640 $ 2,647 $ (22,553) $ (113,540) 64 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

TRANSPORTATION DEVELOPMENT FUND
This fund was established by Council action on May 5, 1998, to account for the collection and distribution of the newly-adopted Traffic Impact Fee, which is assessed on new developments. These funds are to be used for the implementation of the Circulation Element.

Expenditures from this fund are made through the Capital Projects Fund. For the fiscal year 2025-2026, the following projects, totaling $45,875 are proposed for funding:

Appropriation
Traffic signals – intersection of Westwood and Westfield $ 45,875 Total $ 45,875
65 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

TRANSPORTATION DEVELOPMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 2,256,279 $ 2,272,822 $ 2,478,345 $ 2,700,611 Add:

Revenues from:

Interest income 117,608 25,000 87,944 75,000
Development fees 254,458 145,000 284,322 260,000
Total 372,066 170,000 372,266 335,000
Less:

Appropriations for:

Capital projects - 95,875 - 45,875
Less:

Transfers to:

General Fund 150,000 150,000 150,000 150,000
Available balance, end of year $ 2,478,345 $ 2,196,947 $ 2,700,611 $ 2,839,736 66 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

PARK DEVELOPMENT FUND
This fund was established in 1988 to account for receipts of federal and state grants for the construction, improvement, maintenance, and acquisition of parks within the City. The current revenue stream consists of developer impact fees and interest income. These funds help pay for debt service on the Infrastructure Refinancing Bonds for that portion spent on the construction of the sports complex.

67 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

PARK DEVELOPMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ - $ - $ - $ -
Add:

Revenues from:

Interest income 116 100 356 200
Development fees 36,552 50,000 110,402 90,000
Total 36,668 50,100 110,758 90,200
Less:

Transfers to General Fund:

Debt Service 29,598 43,000 103,418 82,700
Transfers to Airport Fund:

Sports Complex Lease 7,070 7,100 7,340 7,500
Total 36,668 50,100 110,758 90,200
Available balance, end of year $ - $ - $ - $ -
68 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

STORM DRAIN DEVELOPMENT FUND
This fund was established by the City Council in 1977 to account for storm drainage acreage fees from subdivisions and developers. The funds are used to finance storm drainage facilities.

Funds in the amount of $1,474,000 are proposed in fiscal year 2025-2026 for the following projects:

Appropriation
Floodplain management $ 10,000
Master plan payback 154,000
Morton Ave Rehabilitation – storm drain 750,000
Westfield Avenue master plan utilities – storm drain 500,000 Zalud Park storm drain pump upgrade 60,000
Total $ 1,474,000

69 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

STORM DRAIN DEVELOPMENT FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 2,770,780 $ 3,023,888 $ 3,131,544 $ 3,485,676 Add:

Revenues from:

Interest income 143,102 40,000 103,729 70,000
Development fees 224,651 200,000 258,867 240,000
Total 367,753 240,000 362,596 310,000
Add:

Transfer from:

General fund - - - -
Total - - - -
Less:

Appropriations for:

Capital projects 6,989 1,749,000 8,464 1,474,000
Total 6,989 1,749,000 8,464 1,474,000
Available balance, end of year $ 3,131,544 $ 1,514,888 $ 3,485,676 $ 2,321,676 70 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

BUILDING CONSTRUCTION FUND
This fund was established in 1977 to accumulate monies for building new facilities to house the Police Department and to remodel and update the City Hall. The amounts in this fund have been derived from an accumulation of general reserves, sale of surplus real property and interest earnings.

Interest income from this fund is used for debt service of the 2021 Refinancing Certificates of Participation.

71 CITY OF PORTERVILLE

ANNUAL BUDGET
2025-2026

BUILDING CONSTRUCTION FUND
2024-2025
2023-2024 Original Revised 2025-2026
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 166,248 $ 166,248 $ 169,577 $ 169,577 Add:

Revenues from:

Interest income 8,806 2,500 5,423 4,000
Total 8,806 2,500 5,423 4,000
Less:

Appropriations for:

Transfers to General Fund 5,477 2,500 5,423 4,000
Total 5,477 2,500 5,423 4,000
Available balance, end of year $ 169,577 $ 166,248 $ 169,577 $ 169,577 72 CITY OF PORTERVILLE

ANNUAL BUDGET
2025– 2026

CAPITAL PROJECTS FUND
This fund was established in 1982-83 and is used to account for all capital projects expenses. As expenses are incurred in this fund, a reimbursement is made from the appropriate fund.

73 CITY OF PORTERVILLE

ANNUAL BUDGET
2025 - 2026

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE

GENERAL GOVERNMENT
Active Transportation Plan $ 220,501 Measure R - Alt
Centennial Plaza PD Office and City Conference Room 60,500 Measure I Update Circulation Element, incl fee structure, State mandated 50,000 Measure R - Local Development ordinance update 89-9033 40,000 General Fund EOC Upgrade 500,000 Measure H
FD emergency response vehicle preemption retrofit 80,000 Measure H FD engine replacement 2194 350,000 ERF
FD ladder truck 71 replacement 350,000 ERF
Fire Station/EOC remodels (design) 89-9032 1,254,275 Cal OES sub-award grant FS #72 remodel 5,400,000 Measure I/Measure H
Generator Replacement - D St Station 240,000 ERF/Measure H HVAC System 360,000 General Fund Reserve Deferred
Technology upgrades:

Accounting Software Update 100,000 GF/Water Op/Sewer Op/Solid Waste Op Information Technology Equipment and Upgrades 47,334 American Rescue Plan Act grant Permitting & Asset Management Software 150,000 General Fund TOTAL $ 9,202,610

STREETS & SIGNALS
Castle Avenue extension $ 250,000 STP
Downtown parking lots:

Main Street parking lot 89-9007 1,200,000 Measure I
Fourth Street improvements (Grand to Henderson) 300,000 Measure R - Local Grand Ave reconstruction - 4th to Plano 89-91106 2,410,000 SGT / SB1 - RMRA/STP Henderson Ave. Rehabilitation design - Westwood to Patsy 40,000 STP/LTF HAWK Crossings
Morton @ Santa Fe Byway 600,000 ATP/Measure R - AT
Olive Ave @ Santa Fe Byway 600,000 ATP/Measure R - AT
Plano @ Chase (HAWK) 600,000 ATP/Measure R - AT
Lighted Crosswalks - Collector & Arterial
Design 100,000 Measure R - Alt
Main Street
Phase IIB - Olive and Garden Ave design 100,000 Measure R - Local Phase IIB - Olive and Garden Ave reconstruction 1,391,617 SB1 - RMRA Street Lighting - Olive to Morton 175,000 Measure I
Left turn safety project at North Grand/Reid 250,000 Measure R - Regional Mathew Street reconstruction - Henderson to Monache design 50,000 STP Microsurfacing: 89-9167
Design 50,000 Measure R - Local
Date Avenue - Main to Plano 300,000 Special gas tax
Orange Avenue - Main to Date 300,000 Special gas tax
W North Grand Avenue - Rose to Main 500,000 Special gas tax Miscellaneous alleys 89-9103 75,000 STP
Miscellaneous curb, gutter and sidewalk 89-9155 200,000 STP Morton Ave rehabilitation/reconstruction (Westwood to Mathew) 550,000 Special gas tax Olive Ave Gateway Improvments - Design/Environmental 500,000 Measure R - Regional 74 CITY OF PORTERVILLE

ANNUAL BUDGET
2025 - 2026

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE
Olive Ave bridge widening project (City/County) 500,000 Measure R - Regional Olive Ave median island safety project (Beverly to Maston) 325,000 Measure R - Local Putnam Ave @ Elderwood curb, gutter, sidewalk 650,000 Measure R - Alt Putnam and Tomah Ave - concrete improvements 750,000 Measure R - Alt Rapid flashing beacons:

Design 60,000 Measure R - Alt
Brian Ave west of Silver Maple, incl. curb ramps 80,000 Measure R - Alt Elderwood @ BMS, incl curb ramps 80,000 Measure R - Alt Mulberry and Verdugo, incl curb ramps 80,000 Measure R - Alt Mulberry and Belmont, incl curb ramps 80,000 Measure R - Alt Orange and G, incl curb ramps 80,000 Measure R - Alt
Pioneer and Milo 40,000 Measure R - Alt
Prospect and Castle, incl. curb ramps 80,000 Measure R - Alt Putnam @ Putnam School, incl curb ramps 80,000 Measure R - Alt Westfield and Linda Way, inc curb ramps 80,000 Measure R - Alt Westfield and Villa 40,000 Measure R - Alt
Scranton/Westwood/West/Worth realignment 89-91112 150,000 Measure R - Reg Self performance streets program:

Cold mix & AC pavement overlay program 89-9101 3,000,000 STP / Measure R - Local / Measure I Cold milling machine rental 89-9191 100,000 Special gas tax Public parking lots rehabilitation 89-9153 150,000 LTF
Signs and signals upgrade (countdown timers) 89-9111 150,000 Special gas tax SR 190 corridor improvements between Westwood and Plano:

Main St Intersection Improvements 1,710,000 Measure R - Regional SR 65 Interchange: Construct auxillary 3,300,000 Measure R - Regional Westwood St intersection 3,700,000 Measure R - Regional Traffic safety evaluation 89-9105 25,000 STP
Traffic signals:

Newcomb @ Mulberry 385,914 LTF
Porter Road @ Olive Ave 89-91116 711,007 Measure R - Local/HSIP Westwood @ Westfield 45,875 Transportation impact fees
Tule River Tribe complete streets and two pedestrian bridges 178,000 ATP Union Ave reconstruction - Indiana to Jaye 89-91107 100,000 Measure R - Local Upgrade of signals to ITS technology 200,000 Special gas tax Westwood Improvements - SR190 to Worth 550,000 Measure R - Regional Westwood St - partial reconstruction - Henderson Ave 647,600 Measure R - Local/STP/LTF TOTAL $ 28,650,013
75 CITY OF PORTERVILLE

ANNUAL BUDGET
2025 - 2026

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE

STORM DRAIN
Flood plain management 89-9261 10,000 Developer Fees
Grand Ave - 4th & Plano storm drain line 350,000 Sewer Revolving Fund MS4 permit and compliance program 89-9274 81,982 Sewer Revolving Fund MS4 - discharge improvements 89-9274 200,000 Sewer Revolving Fund Master plan payback 89-9208 154,000 Developer Fees
Morton Ave - storm drain (Westwood to Mathew) 750,000 Developer Fees Westfield Avenue Master Plan Utiities
Storm Drain design & construction 500,000 Developer Fees Westfield Storm Drain - Main St to SR65 (incl. Hayes Field) 25,000 Sewer Revolving Fund Zalud Park storm drain pump upgrade 89-9229 60,000 Developer Fees TOTAL $ 2,130,982

PARKS AND LEISURE SERVICES
ADA improvements - city facilities $ 100,000 GF Deferred Maintenance Reserve ADA playground wood fiber - various parks 25,000 GF Deferred Maintenance Reserve Butterfield Stage Corridor Improvements:

W North Grand to Yates (incl CGSS) 89-91110 1,100,000 ATP / Measure R - Alt City hall ADA improvements 89-9453 400,000 Risk Management Fund City Hall HVAC Upgrade 98,000 GF Deferred Maintenance Reserve Downtown Banners 5,000 GF Community Promotions
Downtown Holiday Decor 50,000 GF Community Promotions
Fieldhouse / Community Center / Park (4th St) 89-9411 21,355,445 Prop 68/ARPA/Measure R - Alt/Measure I Library - new facility - design & construction support 89-9483 3,208,000 CSL Grant/Insurance proceeds Multi-Sport field improvements (Santa Fe Sportsflex):

Design 89-9812 518,000 CDBG/NPS
Interim multi-use fields 89-9812 3,887,654 CDBG/NPS
Restroom facilities and storage 300,000 Measure R - Alt Murry Park pool restroom renovation 100,000 GF Deferred Maintenance Reserve Murry Park pool restroom roof & snackbar roof 185,000 GFRDM/GFRCI Navigation Center Expansion 2,321,246 ARPA
OHV Park - design 500,000 OHV Grant
Parking lot at Henderson Ave (Butterfield Corridor) 1,000,000 Measure R - Alt Skateboard park improvements 89-9469 30,000 Measure R - Alt Sports Complex Master Plan 15,900 Measure I
Sports Complex Booster Pump 150,000 GFRDM
Sports complex baseball field 89-9406 126,000 ARPA
Street median rehabilitation 89-9456 50,000 Measure I
Veteran's Park Trail - paving and lighting (phase 2) 89-9446 1,800,000 Measure R - Alt Veteran's Park Trail amenities
Design 150,000 Measure R - Alt
Monument 100,000 General Fund
Playground 600,000 Measure I
TOTAL $ 38,175,245
76 CITY OF PORTERVILLE

ANNUAL BUDGET
2025 - 2026

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE
SEWER
Grand Ave Reconstruction - 4th to Henrahan sewer line 300,000 Sewer revolving fund Lift station upgrade 89-9645 $ 100,000 Sewer revolving fund Henderson Ave. Reconstruction - Westwood to Patsy sewer line 25,000 Sewer revolving fund Matthew St - sewer design (Henderson to Monache) 100,000 Sewer revolving fund Master plan payback 89-9604 344,346 Developer Fees
Morton Ave - lift station #9 upgrade and forced main (Westwood to Mathew) Sewer revolving fund 2,300,000 Westfield Avenue Master Plan Utilies
Sewer Main design & construction 1,000,000 Sewer revolving fund Force Main construction 500,000 Sewer revolving fund
TOTAL $ 4,669,346
WATER
Consolidations
Del Oro $ 8,000,000 SWRCB grant
Hope School 6,000,000 SWRCB grant
Downtown pipe replacement program 300,000 Water replacement fund East Porterville water infrastructure - Phase 2:

Well #34 (Akin/Central Mutual) 89-9749 3,000,000 SWRCB grant Electrical upgrades for water facilities 250,000 Water replacement fund Flatbed Trailer (Excavator) 230,000 Water replacement Fund Fourth St - Henderson to Morton water main replacement 950,000 Water replacement Fund Grand Ave Reconstruction - 4th to Henrahan water line 400,000 Water replacement Fund Integrated Regional Water Mgt Plan & implementation 25,000 Water replacement Fund Mathew Street water main design - Henderson to Monache 25,000 Water replacement Fund Master plan payback 89-9768 426,423 Developer fees
Master plan update 89-9703 40,000 Developer fees
Morton Ave - water line/recycled water line (Westwood to Mathew) 3,600,000 Water replacement Fund Non-Profit Mixed Meter Project 25,000 GF
Putnam - water line replacement (Fourth to Henry) 625,000 Water replacement Fund Putnam and Tomah Ave - water line replacement 800,000 Water replacement Fund Rehabilitate wells 89-9736 150,000 Water replacement Fund SCADA (Supervisory Control and Data Acquisition) system 800,000 Water replacement Fund SGMA compliance:

Alternative water capacity sources 1,500,000 Water replacement Fund GSA/Tule Sub-basin agreement and admin 200,000 Water replacement Fund Eastern Tule GSA/JPA local governance 89-9748 230,000 Water replacement Fund Monitoring wells - construction 500,000 Water replacement Fund Monitoring wells - water quality testing 15,000 Water replacement Fund SGMA Recharge program:

DR#23 - Center Basin 89-9733 44,000 Water replacement Fund DR#28 - S Jaye St 89-97101 150,000 Water replacement Fund North recharge basin - NW of FKC, W of Westwood 89-9734 2,300,000 Water replacement Fund Stormwater capture and recharge 680,000 Water replacement Fund Tule River/Jaye St dual-recharge basin and infras impr 175,000 Water replacement Fund 77 CITY OF PORTERVILLE

ANNUAL BUDGET
2025 - 2026

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE
Success Reservoir enlargement project 89-9048 175,000 Water replacement fund Tertiary treatment plant - corporation yard 800,000 Bond proceeds Tertiary treatment plant - satellite plant (PADA) 75-7501 100,000 Water replacement fund Tule River JPA administration 89-9046 16,511 Water replacement fund Tule River/Porter Slough clearing 89-9038 40,000 Water replacement fund Urban Water Management Plan - 2025 Update 89-9769 90,000 Water replacement fund Well #37 - includes piping (Tule River) 89-9735 4,500,000 Bond proceeds Water meter radio read replacement project:

Citywide meter replacement 89-9760 100,000 Water replacement Fund Water meter fixed network data collector 89-9760 120,000 Water replacement Fund Westfield Avenue Master Plan Utilities
Recycled Water design & construction 700,000 Water replacement fund TOTAL $ 38,081,934

WASTEWATER TREATMENT FACILITY
Biosolids hauling 89-9691 $ 180,000 WWTF reserve fund
Blower parts and control replacement 250,000 WWTF reserve fund Clarifier Center Drive Replacement 200,000 WWTF reserve fund Compliance & operation oversight 500,000 WWTF reserve fund Digesters #1 and #4 repairs 89-9635 1,825,000 WWTF reserve fund Digester #4 control replacement 89-96109 200,000 WWTF reserve fund Digester cleaning, coating and piping replacement 89-9642 113,575 WWTF reserve fund Effluent Meter Replacement 40,000 WWTF reserve fund
Effluent outfall pump maintenance 89-9668 120,000 WWTF reserve fund Emergency generator (200kw) 89-9612 185,000 WWTF reserve fund Headworks grinder replacement 89-9666 250,000 WWTF reserve fund Manhole 10A inspection / repair 89-9667 100,000 WWTF reserve fund Monitor Well Evaluation and Installation 100,000 WWTF reserve fund Nitrification / De-nitrification local governance 1,000,000 WWTF reserve fund Office building replacement (design) 89-9678 200,000 WWTF reserve fund Plant #1evaluation and repairs (incl re-asphalt) 150,000 WWTF reserve fund Plant #2 evaluation and repairs 89-9638 150,000 WWTF reserve fund Reclamation area pipeline installation 89-9630 150,000 WWTF reserve fund Safe drinking water supply deliveries 80,000 WWTF reserve fund Screwpress repairs 120,000 WWTF reserve fund
Septic station retrofit 89-9648 70,000 WWTF reserve fund Sludge / grit staging area (design) 89-9692 150,000 WWTF reserve fund Sludge line - Westwood Bridge over Tule River 89-9693 30,000 WWTF reserve fund Sludge Transfer Pump Replacement 300,000 WWTF reserve fund Treatment water filling station 150,000 WWTF reserve fund WAS / RAS pump replacement 89-9646 300,000 WWTF reserve fund TOTAL $ 6,913,575
78 CITY OF PORTERVILLE

ANNUAL BUDGET
2025 - 2026

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE

TRANSIT
Bus maintenance facility (Prospect St)
Fuel management system $ 365,000 FTA grant / LTF
Facility Improvements (Gates, Lobby, Furniture, etc.) 450,000 FTA grant / LTF Fleet replacement 7,490,000 FTA grant / LTF
New bus maintenance facility 89-9316 8,000,000 SB125
Transit center improvements - exterior and lobby 89-9330 284,000 FTA grant / LTF Transit shelters 89-9309 494,000 FTA grant / LTF
Transit signage at transit shelters 89-9303 250,000 FTA grant / LTF TOTAL $ 17,333,000

AIRPORT
Airfield Electrical Improvements 190,000 FAA-AIP Grant/AOF Fuel Island Secondary Containment Compliance:

Design 60,170 Airport Replacement & Dev fund
Construction 600,000 Airport Replacement & Dev fund
Rehab parallel and connecting taxiways 89-9968 $ 380,108 FAA-AIP Grant Taxiway Rehabiliation 50,000 AOF
$ 1,280,278

MISCELLANEOUS
City Hall Fitness Center Upgrade 75,000 General Fund
Corporation yard parking lots rehabilitation 180,000 WRF / SRF / SW Reserve Entry "Welcome" signs 600,000 Measure R - Regional
Street Sweeper 500,000 Solid Waste reserve fund
Transfer station improvement design 150,000 Solid Waste reserve fund Transfer station concrete pad (green waste) 300,000 Solid Waste reserve fund Transfer station cover 200,000 Solid Waste reserve fund Transfer stations scales 350,000 Solid Waste reserve fund Utility cover adjustments 350,000 Water Replacement / Sewer Revolving $ 2,705,000
TOTAL PROJECTS $ 149,141,983
78 ANNUAL BUDGET
Detail Reports
FY 2025/2026
General Fund
1 REVENUES

ANNUAL BUDGET
FY 2025/2026
2 General Fund

LEGISLATIVE

ANNUAL BUDGET
FY 2025/2026
3 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE TAXES

PROPERTY TAXES
4001 Current Secured 3,286,432 3,553,436 3,837,036 3,750,000 2,075,639 4,026,725 4,225,000 12.7% 4002 Current Unsecured 208,832 230,371 258,643 260,000 284,187 287,734 285,000 9.6% 4003 Prior Secured/Unsecured 74,874 70,140 100,030 85,000 - 101,706 100,000 17.6% 4005 ERAF - VLF Backfill 4,638,825 4,979,076 5,293,923 5,300,000 2,793,115 5,484,230 5,400,000 1.9% TOTAL PROPERTY TAXES 8,208,963 8,833,023 9,489,633 9,395,000 5,152,942 9,900,395 10,010,000 6.5%

OTHER TAXES
4011 Sales and Use Tax 8,164,145 8,452,098 7,969,141 8,301,435 2,642,175 8,030,100 7,815,327 -5.9% 4012 Utility Users Tax 4,784,200 5,726,829 5,279,475 5,250,000 2,929,648 5,730,881 5,600,000 6.7% 4013 Transient Occupancy Tax 841,823 785,849 755,093 800,000 217,255 774,951 800,000 0.0% 4014 Property Transfer Tax 189,671 104,249 104,765 100,000 65,814 105,622 106,000 6.0% 4015 Franchises 740,636 833,303 856,047 860,000 36,801 726,803 800,000 -7.0% 4016 Municipal Franchises 1,001,134 1,001,134 1,001,134 1,001,134 500,572 1,001,134 1,001,134 0.0% 4017 Sales Tax - Public Safety 441,963 421,769 399,117 400,000 168,425 396,594 386,000 -3.5% 4018 Payments in lieu of taxes - - 651,069 676,084 169,021 676,084 676,084 0.0% 4401 Business Licenses tax 542,781 804,933 893,722 1,015,000 542,116 1,084,232 1,150,000 13.3% TOTAL OTHER TAXES 16,706,353 18,130,164 17,909,563 18,403,653 7,271,827 18,526,401 18,334,545 -0.4% TOTAL TAXES 24,915,317 26,963,187 27,399,196 27,798,653 12,424,768 28,426,796 28,344,545 2.0%

LICENSES & PERMITS
4403 Building Permits 324,143 252,116 280,878 300,000 193,766 381,594 350,000 16.7% 4404 Plumbing Permits 317,952 153,966 158,459 165,000 156,160 357,994 275,000 66.7% 4405 Electrical Permits 265,681 257,590 176,037 200,000 138,772 289,199 250,000 25.0% 4408 Animal Licenses 11,788 9,473 9,212 10,000 3,326 10,533 10,000 0.0% 4409 Other Licenses and Permits 485 30,600 60,635 46,000 33,793 34,352 46,000 0.0% TOTAL LICENSES & PERMITS 920,048 703,745 685,220 721,000 525,817 1,073,672 931,000 29.1%

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2025/26
4 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2025/26
REV. FROM OTHER AGENCIES
TAXES
4501 Vehicle License Fees in Excess 68,820 64,219 77,388 77,000 - 99,229 85,000 10.4% 4502 Sales Tax - Measure R (Alt) - - - - - - - 0.0%
4504 Homeowners Property Tax Relief 21,716 20,838 20,860 21,000 - 20,695 21,000 0.0% TOTAL TAXES 90,536 85,057 98,248 98,000 - 119,924 106,000 8.2%

FEES & GRANTS
4515 Grants - Miscellaneous - - - - - - - 0.0%
4516 State Grants 200,568 251,925 363,589 64,898 51,130 184,996 69,398 6.9% 4517 Federal Grants - 40,000 - 1,446,007 - 727,171 381,000 -73.7% 4518 State Reimbursements 81,447 72,512 102,364 70,000 16,003 142,703 80,000 14.3% TOTAL FEES & GRANTS 282,015 364,437 465,953 1,580,905 67,133 1,054,870 530,398 -66.4% TOTAL REV. FROM OTHER AGENCIES 372,551 449,494 564,200 1,678,905 67,133 1,174,794 636,398 -62.1%

USE OF MONEY & PROPERTY
4601 Interest on Investments 285,899 661,004 1,146,519 800,000 495,569 929,846 920,000 15.0% 4604 Rent of Land 30,312 31,940 33,901 32,000 14,376 31,504 32,000 0.0% 4607 Rent of Building 101,910 85,888 43,690 18,065 10,540 18,066 18,066 0.0% 4609 Rent of Eqiupment 160 - - - - - - 0.0%
TOTAL USE OF MONEY & PROPERTY 418,281 778,832 1,224,110 850,065 520,485 979,416 970,066 14.1%

FINES & FORFEITURES
4702 Parking Violations 20,865 13,499 5,936 10,000 2,321 6,579 9,000 -10.0% 4703 Vehicle Code Fines 2,682 2,459 2,445 2,500 1,140 2,280 2,500 0.0% 4709 Other Fines 14,375 8,577 9,909 9,500 6,820 11,639 10,000 5.3% TOTAL FINES & FORFEITURES 37,922 24,535 18,290 22,000 10,280 20,498 21,500 -2.3% 5 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2025/26

CHARGES FOR SERVICES

PLANNING & ENGINEERING
4801 Planning and Zoning Fees 26,806 42,054 41,246 40,000 39,606 69,143 60,000 50.0% 4803 Engineering & Inspection Fees 101,639 74,842 63,269 75,000 50,080 78,187 80,000 6.7% 4805 New Street Lighting 5,670 16,992 854 4,000 15,293 15,899 8,000 100.0% 4806 New Fire Hydrants 6,451 2,480 1,267 3,000 449 752 1,500 -50.0% 4807 Street, Sidewalk and Curb - - - - - - - 0.0%
TOTAL PLANNING & ENGINEERING 140,566 136,368 106,635 122,000 105,429 163,981 149,500 22.5%

PUBLIC SAFETY
4810 Animal Control Services 20,591 20,665 18,714 10,000 6,455 11,175 12,000 20.0% 4811 Police Services 122,258 165,987 204,280 170,000 69,807 147,147 175,000 2.9% 4811.3Fingerprinting Fees 6,210 17,612 20,876 20,000 7,665 15,649 20,000 0.0% 4811.5Vehicle Storage 40,386 57,307 55,904 57,000 21,944 49,440 55,000 -3.5% 4812 Police Cost Recoveries 153,530 214,263 298,788 289,500 - 329,527 160,000 -44.7% 4813 Police Records - Services 28,150 31,249 31,531 32,000 16,579 26,880 33,000 3.1% 4815 Fire Services 6,410 6,905 6,857 7,000 120 9,679 7,000 0.0% 4816 Weed Abatement Reimbursement 89,721 50,929 36,924 10,000 19,724 32,449 35,000 250.0% 4818 Code Enforcement Fees 111,241 93,970 163,963 100,000 130,228 143,428 125,000 25.0% TOTAL PUBLIC SAFETY 578,496 658,887 837,837 695,500 272,522 765,374 622,000 -10.6%

RECREATION & CULTURE
4830 Freedom Fest 9,389 43,040 33,052 42,000 22,314 49,249 42,000 0.0% 4831 Library Services 466 12,906 18,286 18,000 7,825 15,943 17,000 -5.6% 4832 Pavilions/ballfields Rentals 37,919 39,647 46,633 43,000 17,110 45,292 45,000 4.7% 4833.5Zalud House Rentals - - - 2,600 1,175 2,191 2,340 -10.0% 4834 Concessions - 5,042 1,230 - 184 383 - 0.0%
4835 Zalud House Admissions - - - 3,300 1,682 3,338 2,970 -10.0% 4836.55Special Programs Revenue 78,489 95,775 115,265 105,000 70,409 126,363 115,000 9.5% 4836.56RAP Program Revenue 211,689 172,973 - - - - - 0.0% 4836.59Day Camps Program Revenue 9,727 8,368 7,977 8,000 678 1,218 7,000 -12.5% 4836.63Y.E.S. Elementary Program Rev 1,699,030 1,720,123 93,145 - - - - 0.0% 4836.64Y.E.S. Jr High Program Revenue 321,893 367,103 34,570 - - - - 0.0% 4836.68Tiny Tots Program Revenue 191 - - - - - - 0.0%
4837 Senior Citizen Program Revenue 2,890 12,043 13,886 15,000 6,630 14,061 14,000 -6.7% 4838 Sports Complex Parking Fees 11,842 13,579 16,164 17,000 5,232 15,470 17,000 0.0% 4839 OHV Park Fees 16,447 19,617 4,790 - - - - 0.0%
TOTAL RECREATION & CULTURE 2,399,972 2,510,216 384,996 253,900 133,239 273,508 262,310 3.3% 6 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2025/26

SWIMMING POOL
4841 Swimming Admissions 29,892 34,724 40,541 37,000 21,700 40,410 39,000 5.4% 4842 Swimming Lessons 20,631 27,045 30,918 30,000 1,163 28,162 31,000 3.3% 4845 Swimming Pool Rentals 13,169 14,175 20,088 20,000 537 21,622 20,000 0.0% 4846 Pool Concessions - 917 - 900 - - - -100.0%
TOTAL SWIMMING POOL 63,692 76,861 91,547 87,900 23,399 90,194 90,000 2.4%

MISCELLANEOUS
4891 Passport Fees 46,514 70,658 70,976 70,000 35,900 82,556 77,000 10.0% 4893 Street Tree Fees 8,775 4,275 5,700 6,000 6,600 16,350 10,000 66.7% 4897 Interdepartmental Serv Charges 2,572,142 2,538,093 2,900,406 2,800,000 1,886,596 3,440,532 3,675,539 31.3% 4898 Special Benefit Assessments 27,716 3,454 3,454 3,454 1,727 3,454 3,454 0.0% TOTAL MISCELLANEOUS 2,655,148 2,616,481 2,980,537 2,879,454 1,930,823 3,542,892 3,765,993 30.8% CHARGES FOR SERVICES 5,837,874 5,998,812 4,401,551 4,038,754 2,465,412 4,835,949 4,889,803 21.1%

OTHER REVENUES
4991 Sale of Real Property - - 200 - - - - 0.0%
4992 Sale of Personal Property 1,885 1 907 - 291 581 - 0.0% 4993 Service Initiation Fees 20,030 18,920 20,779 19,000 9,150 18,300 19,000 0.0% 4994 Contributions 80 41,541 383,833 70,500 31,615 100,179 90,200 27.9% 4995 Reimbursements and Refunds 42,432 121,964 5,054 5,000 50 985 1,000 -80.0% 4996 Other Financing Sources (Uses) - - 1,247,515 - - 101,150 - 0.0% 4997 Cash Variations 264 29 (274) - (410) (821) - 0.0%
4998 Penalties 34,399 34,293 71,573 65,000 46,800 85,753 75,000 15.4% 4999 Other Revenues 24,976 2,838 11,768 5,000 4,409 8,817 7,000 40.0% TOTAL OTHER REVENUES 124,065 219,586 1,741,355 164,500 91,904 314,945 192,200 16.8% TOTAL REVENUE 32,626,059 35,138,192 36,033,923 35,273,877 16,105,799 36,826,070 35,985,512 2.0% 7 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY COUNCIL

PERSONNEL SERVICES
5010-001-010 Salaries, Regular 2,535 3,070 2,525 4,000 1,375 2,930 4,000 0.0% TOTAL PERSONNEL SERVICES 2,535 3,070 2,525 4,000 1,375 2,930 4,000 0.0%

OTHER EXPENSES
5010-001-140 Computer Equipment Mainenance 2,217 3,203 3,735 3,500 1,268 2,536 3,500 0.0% 5010-001-190 Other Equipment Maintenance - 113 63 200 - 100 200 0.0% 5010-001-220 Printing/Copying - - 8 - 350 682 500 N/A
5010-001-230 Professional/Temp Service 45,899 78,603 80,797 85,000 19,442 82,897 88,000 3.5% 5010-001-320 Office/Computer Supplies 213 847 821 1,000 5 858 1,000 0.0% 5010-001-410 Meeting Expenses 4,949 9,132 6,131 5,000 3,661 7,183 5,000 0.0% 5010-001-410.13 Meeting Expenses-Reyes 2,826 317 - - - - - 0.0% 5010-001-410.14 Meeting Expenses-Stowe 858 238 - - - - - 0.0% 5010-001-410.15 Meeting Expenses-Flores 4,226 5,135 4,157 5,000 1,990 2,106 - -100.0% 5010-001-410.17 Meeting Expenses - Carrillo 2,384 3,130 2,109 5,000 406 480 - -100.0% 5010-001-410.18 Meeting Expenses - Tate 4,182 1,205 - - - - - 0.0% 5010-001-410.19 Meeting Expenses - Weyhrauch - 6,448 5,175 5,000 965 1,049 - -100.0% 5010-001-410.20 Meeting Expenses - Beltran - 4,542 5,406 5,000 994 2,333 5,000 0.0% 5010-001-410.21 Meeting Expenses - Meister - 2,906 2,217 5,000 170 3,212 5,000 0.0% 5010-001-410.22 Meeting Expenses - Green - - - - 1,913 4,617 5,000 N/A 5010-001-410.23 Meeting Expenses - Rivas - - - - - 5,346 5,000 N/A 5010-001-410.24 Meeting Expenses - Mckervey - - - - - 4,832 5,000 N/A 5010-001-420 Utilities 2,846 3,816 3,206 4,000 1,795 3,913 4,000 0.0% 5010-001-450 Publication and Dues 19,455 22,542 22,708 24,000 150 23,584 24,000 0.0% 5010-001-660 Other Expense 501 845 2,108 2,000 618 2,746 2,000 0.0% 5010-001-910 Special Purpose 12,639 72,036 2,418 100,000 1,250 66,596 100,000 0.0% 5010-001-920 GF Designated Funds Expenses 15,468 12,094 34,275 11,000 - 9,654 15,000 36.4% TOTAL OTHER EXPENSES 118,662 227,155 175,333 260,700 34,978 224,724 268,200 2.9%

CAPITAL OUTLAY
5010-001-730 Other Machinery/Equipment - - - - 931 931 - 0.0% TOTAL CAPITAL OUTLAY - - - - 931 931 - 0.0%
TOTAL CITY COUNCIL 121,197 230,225 177,858 264,700 37,284 228,585 272,200 2.8%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - LEGISLATIVE

CITY COUNCIL
FISCAL YEAR 2025/26
8 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

COMMUNITY PROMOTION

PERSONNEL SERVICES
5010-010-010 Salaries, Regular 14,473 16,513 11,419 39,804 6,455 15,667 46,098 15.8% 5010-010-020 Salaries, Part-time 90 - - - - - - 0.0%
5010-010-030 Salaries, Overtime 13,939 28,512 38,658 30,000 28,467 41,965 37,000 23.3% 5010-010-090 Benefits 9,797 11,122 16,783 24,898 11,230 20,850 28,057 12.7% TOTAL PERSONNEL SERVICES 38,298 56,147 66,859 94,702 46,152 78,482 111,155 17.4%

OTHER EXPENSES
5010-010-230 Professional/Temp Service 35,000 - - - - - - 0.0% 5010-010-410 Meeting Expense 177 420 - 500 - - 500 0.0% 5010-010-450 Publication and Dues 74,590 74,365 86,722 95,000 29,236 89,465 90,000 -5.3% 5010-010-600 Freedom Fest 35,079 39,774 45,237 50,000 5,160 47,341 120,345 140.7% 5010-010-610 Community Benefit Program - - - 70,000 - 214 100,000 42.9% 5010-010-660 Other Expense 91,467 80,685 77,201 75,000 44,175 76,431 78,000 4.0% 5010-010-660 Other - Holiday Décor/Banners - - - - - - 55,000 N/A TOTAL OTHER EXPENSES 236,313 195,245 209,160 290,500 78,571 213,451 443,845 52.8% TOTAL COMMUNITY PROMOTION 274,611 251,392 276,020 385,202 124,723 291,933 555,000 44.1%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - LEGISLATIVE

COMMUNITY PROMOTION
FISCAL YEAR 2025/26
9 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

EMERGENCY OPERATIONS

TEMPORARY LIBRARY (INSURANCE PROCEEDS)

PERSONNEL SERVICES
5010-050-010 Salaries, Regular - - - - - - - 0.0%
5010-050-030 Salaries, Overtime - - - - - - - 0.0%
5010-050-090 Benefits - - - - - - - 0.0%
TOTAL PERSONNEL SERVICES - - - - - - - 0.0%

OTHER EXPENSES
5010-050-120 Building/Ground Maintenance 41 - - - - - - 0.0% 5010-050-230 Professiona/Temp Service 44,064 1,582 62,376 - - - - 0.0% 5010-050-260 Rent of Property & Equipment 149,228 178,759 160,629 158,900 73,050 166,030 160,000 0.7% 5010-050-320 Office/Computer Supplies 5,000 924 - - - - - 0.0% 5010-050-350 Tools & Equipment (Under $1,000) 7,376 768 - - - - - 0.0% 5010-050-360 Library Books 37,824 19,892 44,389 50,000 15,141 38,815 50,000 0.0% 5010-050-410 Meeting Expense - - - - - - - 0.0%
5010-050-420 Utilities - - - - - - - 0.0%
5010-050-660 Other Expense 1,599 3,468 - - - - - 0.0%
TOTAL OTHER EXPENSES 245,132 205,391 267,394 208,900 88,191 204,845 210,000 0.5%

CAPITAL OUTLAY
5010-050-710 Office Equipment (over $1000) - - - - - - - 0.0% 5010-050-730 Other Machinery/Equipment 392,310 5,405 - - - - - 0.0% 5010-050-740 Computer Equipment - 80,839 - - - - - 0.0% TOTAL CAPITAL OUTLAY 392,310 86,244 - - - - - 0.0%
TOTAL EMERGENCY OPERATIONS 637,442 291,636 267,394 208,900 88,191 204,845 210,000 0.5%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

TEMPORARY LIBRARY
FISCAL YEAR 2025/26
10 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE EMERGENCY OPERATIONS - MARCH 2023 STORMS

PERSONNEL SERVICES
5010-060-010 Salaries, Regular - 202,450 9,959 - - 29,195 - 0.0% 5010-060-020 Salaries, Part-time - 1,436 1,823 - - - - 0.0% 5010-060-030 Salaries, Overtime - 334,229 1,207 - - - - 0.0% 5010-060-090 Benefits - 137,461 9,435 - - 12,279 - 0.0% TOTAL PERSONNEL SERVICES - 675,576 22,423 - - 41,474 - 0.0%

OTHER EXPENSES
5010-060-120 Building/Ground Maintenance - 6,882 2,150 2,500 - 14,034 - 0.0% 5010-060-230 Professiona/Temp Service - 65,985 260,390 275,000 109,134 268,586 - -100.0% 5010-060-260 Rent of Property & Equipment - 28,467 11,090 11,000 4,432 11,013 - -100.0% 5010-060-340 Maintenance and Repair Materials - 23,009 - - - 26 - 0.0% 5010-060-350 Tools & Equipment (Under $1,000) - 26,497 16 - - 593 - 0.0% 5010-060-410 Meeting Expense - 411 - - - - - 0.0%
5010-060-420 Utilities - 2,993 14,822 16,000 6,216 16,158 - -100.0% 5010-060-490 Special Consummables - 12,018 637 1,500 - - - 0.0% 5010-060-660 Other Expense - 26,654 3,631 5,000 1,457 2,914 - -100.0% TOTAL OTHER EXPENSES - 192,915 292,737 311,000 121,240 313,324 - -100.0%

CAPITAL OUTLAY
5010-060-730 Other Machinery/Equipment - 6,448 - - 12,600 12,600 - -100.0% TOTAL CAPITAL OUTLAY - 6,448 - - 12,600 12,600 - -100.0% TOTAL EMERGENCY OPERATIONS - 874,938 315,160 311,000 133,840 367,398 - -100.0%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

MARCH STORMS
FISCAL YEAR 2025/26
11 General Fund

ADMINISTRATIVE

ANNUAL BUDGET
FY 2025/2026
12 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY MANAGER

PERSONNEL SERVICES
5011-001-010 Salaries, Regular 247,414 283,089 310,088 394,085 177,363 372,941 312,688 -20.7% 5011-001-030 Salaries, Overtime 37 - - - - - - 0.0%
5011-001-040 Car Allowance 3,600 - - 4,800 - 2,600 - -100.0% 5011-001-090 Benefits 103,640 150,094 172,432 205,962 102,678 199,499 179,101 -13.0% TOTAL PERSONNEL SERVICES 354,691 433,183 482,520 604,847 280,041 575,040 491,789 -18.7%

OTHER EXPENSES
5011-001-11- Vehicle Maint - - - - - 5,207 4,887 100.0% 5011-001-140 Computer Equipment Maint 858 1,921 1,821 2,000 2,239 3,496 3,500 75.0% 5011-001-190 Other Equipment Maint - - - - - - - 0.0%
5011-001-220 Printing/Copying 569 1,085 1,923 1,500 830 2,337 1,800 20.0% 5011-001-230 Professional/Temp Services - 1,025 285 - 75 75 - 0.0% 5011-001-260 Rent of Property & Equipment - 200 - 500 - - - -100.0% 5011-001-320 Office/Computer Supplies 3,641 2,135 2,013 3,000 1,464 2,281 3,000 0.0% 5011-001-410 Meeting Expense 2,672 5,076 5,711 6,500 1,788 3,576 6,000 -7.7% 5011-001-420 Utilities 3,973 3,122 2,931 3,800 709 1,851 2,000 -47.4% 5011-001-440 Training Expense - 1,907 2,116 1,500 1,667 1,667 1,700 13.3% 5011-001-450 Publication and Dues 301 301 1,374 500 402 1,276 1,200 140.0% 5011-001-460 Postage - - - - 9 59 - 0.0%
5011-001-660 Other Expense 4,556 10,415 12,785 10,300 5,519 7,294 11,000 6.8% TOTAL OTHER EXPENSES 16,571 27,187 30,959 29,600 14,701 29,119 35,087 18.5%

CAPITAL OUTLAY
5011-001-710 Office Equipment (over $1,000) - - 4,152 - 931 931 - 0.0% 5011-001-740 Computer Equipment ($1,000) - - - - 336 336 - 0.0% TOTAL CAPITAL OUTLAY - - 4,152 - 1,267 1,267 - 0.0%
TOTAL CITY MANAGER 371,262 460,370 517,631 634,447 296,008 605,426 526,876 -17.0%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

CITY MANAGER
FISCAL YEAR 2025/26
13 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY CLERK

PERSONNEL SERVICES
5011-005-010 Salaries, Regular 117,514 154,961 192,236 167,905 115,971 187,019 173,066 3.1% 5011-005-020 Salaries, Part-time 703 - - - - - 0.0%
5011-005-030 Salaries, Overtime - 322 - - - - - 0.0%
5011-005-090 Benefits 61,556 90,596 124,183 105,372 80,600 111,520 108,965 3.4% TOTAL PERSONNEL SERVICES 179,070 246,582 316,419 273,277 196,571 298,539 282,032 3.2%

OTHER EXPENSES
5011-005-190 Other Equipment Maint 372 1,574 2,824 1,600 1,550 3,099 1,600 0.0% 5011-005-210 Advertising 3,139 2,448 1,213 3,500 102 204 3,500 0.0% 5011-005-220 Printing/Copying 7 2,192 867 5,200 782 3,116 5,200 0.0% 5011-005-230 Professional/Temp Service 9,830 69,108 10,812 72,000 11,512 28,756 22,000 -69.4% 5011-005-320 Office/Computer Supplies 2,958 3,724 1,032 4,500 358 358 4,500 0.0% 5011-005-410 Meeting Expense - - 56 300 - 60 300 0.0%
5011-005-420 Utilities 2,745 1,836 1,912 2,000 633 1,527 2,000 0.0% 5011-005-440 Training Expense 2,180 217 2,139 3,000 1,418 3,176 3,000 0.0% 5011-005-450 Publication and Dues 316 360 666 500 250 796 500 0.0% 5011-005-460 Postage 3,524 4,065 4,492 4,000 2,510 5,019 4,000 0.0% 5011-005-660 Other Expense 60 - 585 500 147 294 500 0.0% 5011-005-710 Office Equipment (over $1,000) - 2,134 4,379 2,000 - - 2,000 0.0% 5011-005-740 Computer Equipment (over $1,000) - - - - 224 224 - 0.0% TOTAL OTHER EXPENSES 25,131 87,659 30,977 99,100 19,484 46,629 49,100 -50.5% TOTAL CITY CLERK 204,201 334,241 347,396 372,377 216,055 345,168 331,132 -11.1%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE SERVICES

CITY CLERK
FISCAL YEAR 2025/26
14 CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE SERVICES

HUMAN RESOURCES
FISCAL YEAR 2025/26

PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

HUMAN RESOURCES

PERSONNEL SERVICES
5011-010-010 Salaries, Regular 161,935 204,728 246,250 291,399 125,773 247,056 218,399 -25.1% 5011-010-020 Salaries, Part-time 1,250 8,538 - - - - - 0.0% 5011-010-030 Salaries, Overtime - - - - - - - 0.0%
5011-010-040 Car Allowance 4,800 4,800 7,000 4,800 4,800 4,800 4,800 0.0% 5011-010-090 Benefits 104,072 122,637 156,389 183,698 87,657 136,405 138,144 -24.8% TOTAL PERSONNEL SERVICES 272,057 340,703 409,638 479,897 218,230 388,261 361,342 -24.7%

OTHER EXPENSES
5011-010-190 Other Equipment Maint 1,529 2,693 2,690 2,800 1,087 2,174 2,800 0.0% 5011-010-210 Advertising 6,986 3,649 1,341 4,500 1,689 4,616 4,000 -11.1% 5011-010-220 Printing/Copying 654 696 1,093 1,000 1,170 2,547 2,500 150.0% 5011-010-230 Professional/Temp Service 75,359 204,028 61,669 80,000 51,298 102,596 65,000 -18.8% 5011-010-260 Rent of Property & Equipmt 635 - - 500 - - - -100.0% 5011-010-320 Office/Computer Supplies 11,326 2,923 4,135 5,000 3,040 6,080 5,500 10.0% 5011-010-350 Tools/Equipment (under $1,000) - - 1,389 - - - - 0.0% 5011-010-410 Meeting Expense 1,809 2,073 2,933 2,000 1,589 3,179 2,000 0.0% 5011-010-420 Utilities - - 497 - 529 1,320 1,300 N/A
5011-010-440 Training Expense 2,560 7,237 16,723 5,000 6,429 12,857 10,000 100.0% 5011-010-450 Publication and Dues 3,809 751 1,647 3,700 3,980 4,170 3,700 0.0% 5011-010-460 Postage 135 459 386 500 925 1,850 500 0.0% 5011-010-660 Other Expense 10,131 1,981 3,529 3,250 516 1,295 3,250 0.0% 5011-010-710 Office Equipment (over $1,000) - 1,403 5,357 - - - 4,500 N/A 5011-010-740 Computer Equipment (over $1,000) - - - - 560 560 - 0.0% TOTAL OTHER EXPENSES 114,933 227,893 103,388 108,250 72,811 143,244 105,050 -3.0% TOTAL HUMAN RESOURCES 386,990 568,596 513,027 588,147 291,041 531,505 466,392 -20.7% 15 General Fund

CITY ATTORNEY

ANNUAL BUDGET
FY 2025/2026
16 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY ATTORNEY

OTHER EXPENSES
5011-050-230 Professional/Temp Service 153,579 124,675 123,460 200,000 36,658 150,130 200,000 0.0% 5011-050-410 Meeting Expense - - - - - - - 0.0%
TOTAL OTHER EXPENSES 153,579 124,675 123,460 200,000 36,658 150,130 200,000 0.0% TOTAL CITY ATTORNEY 153,579 124,675 123,460 200,000 36,658 150,130 200,000 0.0%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

CITY ATTORNEY
FISCAL YEAR 2025/26
17 General Fund

FINANCE

ANNUAL BUDGET
FY 2025/2026
18 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

FINANCE

PERSONNEL SERVICES
5012-001-010 Salaries, Regular 327,404 391,289 444,482 592,509 217,231 423,204 615,309 3.8% 5012-001-020 Salaries, Part-Time - - 10,571 - 11,953 21,210 - 0.0% 5012-001-040 Car Allowance 4,800 4,600 5,200 4,800 2,400 4,800 4,800 0.0% 5012-001-090 Benefits 187,646 230,090 267,749 364,018 149,248 230,315 386,117 6.1% TOTAL PERSONNEL SERVICES 519,850 625,980 728,002 961,327 380,832 679,529 1,006,226 4.7%

OTHER EXPENSES
5012-001-120 Building/Grounds Maint - - - - - 70 - 0.0% 5012-001-140 Computer Equip Maint 6,041 7,585 8,475 10,000 2,104 9,775 10,300 3.0% 5012-001-190 Other Equipment Maint 1,639 4,074 4,166 4,500 1,376 2,779 4,500 0.0% 5012-001-220 Printing/Copying 731 1,139 681 1,000 586 1,175 1,000 0.0% 5012-001-230 Professional/Temp Service 7,605 7,925 5,938 10,000 5,170 6,848 8,000 -20.0% 5012-001-260 Rent of Property & Equipmt - - - 500 - - - -100.0% 5012-001-320 Office/Computer Supplies 8,487 10,843 12,494 11,000 4,720 12,031 12,000 9.1% 5012-001-350 Tools/Equipment (under $1,000) - 422 - 500 - 917 500 0.0% 5012-001-410 Meeting Expense - - 63 500 - - - -100.0%
5012-001-420 Utilities 557 561 338 1,000 - 494 - -100.0% 5012-001-440 Training Expense 205 85 785 2,000 1,341 1,708 2,000 0.0% 5012-001-450 Publication and Dues 1,231 2,463 820 2,500 179 1,689 2,000 -20.0% 5012-001-460 Postage - - - - 50 50 - 0.0%
5012-001-660 Other Expense 2,121 2,158 2,267 3,000 914 2,127 2,500 -16.7% TOTAL OTHER EXPENSES 28,617 37,255 36,026 46,500 16,438 39,663 42,800 -8.0%

CAPITAL OUTLAY
5012-001-740 Computer Equipment (over $1,000) - - 1,708 - - 1,208 - 0.0% TOTAL CAPITAL OUTLAY - - 1,708 - - 1,208 - 0.0%
TOTAL FINANCE 548,467 663,234 765,735 1,007,827 397,270 720,400 1,049,026 4.1%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

FINANCE
FISCAL YEAR 2025/26
19 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

INFORMATION TECHNOLOGY

PERSONNEL SERVICES
5012-020-010 Salaries, Regular 176,784 222,221 218,259 310,788 131,209 270,793 342,096 10.1% 5012-020-030 Salaries, Over-time - - 541 500 - - - -100.0% 5012-020-090 Benefits 100,688 131,666 153,618 200,088 98,833 156,163 217,576 8.7% TOTAL PERSONNEL SERVICES 277,472 353,887 372,418 511,376 230,042 426,956 559,672 9.4%

OTHER EXPENSES
5012-020-120 Building/Grounds Maint 10,117 100 56 200 - 1,235 500 150.0% 5012-020-140 Computer Equipment Maint 165,324 136,941 152,354 180,000 108,177 159,971 185,000 2.8% 5012-020-190 Other Equipment Maint 1,919 1,404 2,134 2,500 1,284 2,939 2,950 18.0% 5012-020-230 Professional/Temp Service - 4,045 8,791 5,000 - - 2,500 -50.0% 5012-020-320 Office/Computer Supplies 2,004 1,112 1,722 2,000 919 1,971 2,000 0.0% 5012-020-350 Tools/Equipment (under $1,000) 1,522 2,033 1,916 2,500 114 378 2,000 -20.0% 5012-020-410 Meeting Expense - - - 200 - - 200 0.0%
5012-020-420 Utilities 891 1,176 1,585 1,300 945 2,411 2,500 92.3% 5012-020-440 Training Expense - 712 3,955 3,000 1,500 2,983 3,500 16.7% 5012-020-450 Publication and Dues 328 573 225 1,000 412 260 525 -47.5% 5012-020-490 Software Costs (under $1,000) 199 546 180 2,000 - 1,171 2,000 0.0% 5012-020-660 Other Expense 485 - 140 500 14 6 500 0.0%
TOTAL OTHER EXPENSES 182,787 148,641 173,058 200,200 113,366 173,325 204,175 2.0%

CAPITAL OUTLAY
5012-020-740 Computer Equip (over $1,000) 3,997 9,787 - 20,000 - 24,841 25,000 25.0% 5012-020-750 Computer Software (over $1,000) - 2,000 13,602 6,000 - 5,777 10,000 66.7% TOTAL CAPITAL OUTLAY 3,997 11,787 13,602 26,000 - 30,618 35,000 34.6% TOTAL INFORMATION TECHNOLOGY 464,256 514,315 559,078 737,576 343,408 630,899 798,847 8.3%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

INFORMATION TECHNOLOGY
FISCAL YEAR 2025/26
20 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

GENERAL SERVICES

PERSONNEL SERVICES
5012-050-010 Salaries, Regular 51,511 69,845 49,014 75,459 2,735 35,622 78,921 4.6% 5012-050-020 Salaries, Part-time - - - - 13,745 24,761 - 0.0% 5012-050-090 Benefits 28,621 44,425 35,723 49,859 3,109 18,591 51,994 4.3% TOTAL PERSONNEL SERVICES 80,132 114,270 84,737 125,318 19,590 78,974 130,915 4.5%

OTHER EXPENSES
5012-050-120 Building/Grounds Maint - - - - - - - 0.0%
5012-050-190 Other Equipment Maint 186 407 407 500 254 510 525 5.0% 5012-050-220 Printing/Copying 72 516 - 800 - - 800 0.0% 5012-050-230 Professional/Temp Service 32 - - - - - - 0.0% 5012-050-260 Rent of Property & Equipmt 8,321 7,663 7,996 9,000 4,331 9,764 9,300 3.3% 5012-050-320 Office/Computer Supplies 1,878 2,190 1,902 3,000 1,170 2,939 3,000 0.0% 5012-050-350 Tools/Equipment (under $1,000) - - 3,347 500 - - 500 0.0% 5012-050-410 Meeting Expense - - - 500 - - - -100.0%
5012-050-420 Utilities 81,697 88,506 97,661 97,000 53,843 100,777 111,000 14.4% 5012-050-440 Training Expense - - - 1,000 - 280 1,000 0.0% 5012-050-450 Publication and Dues 344 344 775 500 538 978 850 70.0% 5012-050-460 Postage 11,572 17,280 11,250 20,000 2,883 26,498 27,000 35.0% 5012-050-520 Insurance, Liability 85,307 85,307 119,490 119,490 59,742 119,490 153,825 28.7% 5012-050-660 Other Expense 25 - 45 1,000 - - 1,000 0.0% TOTAL OTHER EXPENSES 189,433 202,212 242,872 253,290 122,760 261,236 308,800 21.9% TOTAL GENERAL SERVICES 269,565 316,482 327,609 378,608 142,350 340,210 439,715 16.1%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

GENERAL SERVICES
FISCAL YEAR 2025/26
21 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

UTILITY BILLING & COLLECTION

PERSONNEL SERVICES
5012-075-010 Salaries, Regular 186,908 211,665 231,523 250,008 118,389 236,778 226,914 -9.2% 5012-075-020 Salaries, Part-time 8,694 - - - - - - 0.0% 5012-075-030 Salaries, Overtime - 19 - 500 - - - -100.0% 5012-075-090 Benefits 131,318 151,330 180,674 182,313 93,623 188,000 168,767 -7.4% TOTAL PERSONNEL SERVICES 326,920 363,014 412,197 432,821 212,012 424,778 395,681 -8.6%

OTHER EXPENSES
5012-075-140 Computer Equipment Maint 572 1,379 1,327 1,500 1,134 1,824 1,850 23.3% 5012-075-220 Printing/Copying 230 - - 100 - - 100 0.0%
5012-075-230 Professional/Temp Service 1 32 4,837 - 9,278 9,278 - 0.0% 5012-075-320 Office/Computer Supplies 769 1,483 1,773 2,000 415 1,536 2,000 0.0% 5012-075-350 Tools/Equipment (under $1,000) 1,748 - - 500 - 767 250 -50.0% 5012-075-410 Meeting Expense - - - 100 - - - -100.0%
5012-075-440 Training Expense - - 130 300 - - 300 0.0%
5012-075-450 Publication and Dues 400 600 1,310 1,000 326 1,384 1,500 50.0% 5012-075-660 Other Expense 34,040 44,136 67,921 54,000 26,205 71,772 70,000 29.6% TOTAL OTHER EXPENSES 37,759 47,630 77,298 59,500 37,357 86,561 76,000 27.7% TOTAL UTILITY BILLING & COLLECTION 364,679 410,644 489,495 492,321 249,369 511,339 471,681 -4.2%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

UTILITY BILLING AND COLLECTIONS
FISCAL YEAR 2025/26
22 General Fund

POLICE SERVICES

ANNUAL BUDGET
FY 2025/2026
23 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

POLICE ADMINISTRATION

PERSONNEL SERVICES
5020-001-010 Salaries, Regular 4,843,144 5,102,340 5,303,442 6,440,162 2,862,305 5,339,410 6,532,693 1.4% 5020-001-020 Salaries, Part-time 38,224 91,458 78,352 80,000 40,678 101,969 30,000 -62.5% 5020-001-030 Salaries, Overtime 426,975 490,520 577,888 400,000 287,401 557,688 400,000 0.0% 5020-001-040 Car Allowance 200 - - - - - - 0.0%
5020-001-090 Benefits 2,949,522 3,247,623 3,537,822 4,290,451 2,235,168 3,179,604 4,235,602 -1.3% TOTAL PERSONNEL SERVICES 8,258,065 8,931,940 9,497,505 11,210,613 5,425,552 9,178,671 11,198,295 -0.1%

OTHER EXPENSES
5020-001-110 Vehicle Maintenance 455,601 385,516 967,464 400,000 266,128 458,085 - -100.0% 5020-001-120 Building/Grounds Maint 19,585 42,700 49,398 50,000 23,510 47,569 50,000 0.0% 5020-001-140 Computer Equip Maint 40,409 37,996 72,213 55,000 55,278 82,677 60,000 9.1% 5020-001-190 Other Equipment Maint 10,730 13,664 60,162 47,000 26,071 53,242 47,400 0.9% 5020-001-220 Printing/Copying 6,202 7,982 10,305 8,000 5,582 8,613 8,000 0.0% 5020-001-230 Professional/Temp Service 175,320 190,233 236,524 195,000 72,439 200,539 210,000 7.7% 5020-001-260 Rent of Property & Equipment - - 14,368 53,000 13,591 15,678 50,000 -5.7% 5020-001-320 Office/Computer Supplies 29,918 29,335 34,329 25,000 13,016 33,903 25,000 0.0% 5020-001-350 Tools & Equipment (under $1,000) 18,937 24,087 22,020 20,000 9,378 24,474 15,000 -25.0% 5020-001-410 Meeting Expense 1,692 2,516 4,337 3,000 2,982 4,628 3,000 0.0% 5020-001-420 Utilities 157,837 157,867 172,414 150,000 82,525 269,615 222,000 48.0% 5020-001-430 Uniform Allowance 33,713 54,203 80,030 50,000 26,531 83,540 60,000 20.0% 5020-001-440 Training Expense 82,602 91,275 111,215 100,000 58,691 131,595 125,000 25.0% 5020-001-450 Publication and Dues 6,176 7,324 11,431 10,000 22,495 26,913 10,000 0.0% 5020-001-460 Postage 6,988 10,393 9,184 10,000 5,368 10,099 9,000 -10.0% 5020-001-470 Range Expense 9,718 15,386 16,641 15,000 7,361 31,287 20,000 33.3% 5020-001-480 Firearms Expense 15,671 18,416 35,400 20,000 21,933 45,748 25,000 25.0% 5020-001-490 Investigation Costs 6,230 9,767 16,542 10,000 5,661 21,866 10,000 0.0% 5020-001-520 Insurance/Liability 114,000 114,000 159,680 160,000 79,838 159,680 205,564 28.5% 5020-001-660 Other Expense 19,915 13,461 16,558 10,000 1,988 15,293 - -100.0% 5020-001-690 Animal Control 89,809 109,049 144,402 120,000 156,543 104,590 126,000 5.0% TOTAL OTHER EXPENSES 1,301,054 1,335,170 2,244,617 1,511,000 956,907 1,829,634 1,280,964 -15.2%

CAPITAL OUTLAY
5020-001-710 Office Equipment (over $1,000) - 3,873 13,599 - 9,181 - - 0.0% 5020-001-720 Automotive Equipment - 5,620 - - - - - 0.0% 5020-001-730 Other Mach/Equip (over $1,000) 1,397 18,706 81,536 - 1,949 35,249 - 0.0% 5020-001-740 Computer Equipment (over $1,000) 2,608 20,526 19,892 - 1,456 3,964 - 0.0% TOTAL CAPITAL OUTLAY 13,499 39,232 115,027 - 3,405 48,394 - 0.0% TOTAL POLICE ADMINISTRATION 9,572,618 10,306,342 11,857,149 12,721,613 6,385,864 11,056,699 12,479,259 -1.9%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

POLICE ADMINISTRATION
FISCAL YEAR 2025/26
24 General Fund

FIRE SERVICES

ANNUAL BUDGET
FY 2025/2026
25 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

FIRE DEPARTMENT

PERSONNEL SERVICES
5021-001-010 Salaries, Regular 2,266,084 2,247,810 2,651,166 3,140,428 1,549,437 3,109,053 3,179,780 1.3% 5021-001-020 Salaries, Part-time 47,502 39,376 - - - - - 0.0% 5021-001-030 Salaries, Overtime 439,298 555,627 531,173 400,000 231,522 409,517 440,000 10.0% 5021-001-090 Benefits 1,391,970 1,364,321 1,589,744 1,833,911 1,129,221 1,793,667 2,105,206 14.8% TOTAL PERSONNEL SERVICES 4,144,853 4,207,135 4,772,084 5,374,339 2,910,181 5,312,237 5,724,986 6.5%

OTHER EXPENSES
5021-001-120 Building/Grounds Maint 14,016 30,233 32,761 32,000 15,090 32,994 33,000 3.1% 5021-001-140 Computer Equip Maint 22,370 26,441 27,430 32,000 13,332 17,968 33,600 5.0% 5021-001-220 Printing/Copying 2,832 7,271 3,598 7,900 4,730 5,842 8,000 1.3% 5021-001-230 Professional/Temp Service 34,907 43,860 37,477 47,000 2,871 25,868 49,000 4.3% 5021-001-260 Rent of Property & Equipmt 194 164 75 500 2,204 8,173 500 0.0% 5021-001-320 Office/Computer Supplies 5,115 9,701 2,875 10,500 5,690 6,895 10,500 0.0% 5021-001-330 Janitorial Supplies 2,169 3,838 4,522 5,300 2,210 4,045 5,400 1.9% 5021-001-350 Tools/Equipment (under $1,000) 31,929 43,704 29,167 52,500 9,239 13,330 53,000 1.0% 5021-001-410 Meeting Expense 1,791 3,103 1,984 3,200 424 1,083 3,200 0.0% 5021-001-420 Utilities 71,790 75,179 89,574 90,000 50,706 95,386 95,000 5.6% 5021-001-430 Uniform Allowance 17,858 30,446 17,486 32,000 5,427 11,666 33,600 5.0% 5021-001-450 Publication and Dues 12,018 12,890 17,040 13,650 2,075 9,708 14,000 2.6% 5021-001-460 Postage 3,099 5,163 4,251 5,250 3,795 7,189 6,000 14.3% 5021-001-520 Insurance, Liability 55,442 55,442 77,658 77,658 38,826 77,658 99,973 28.7% 5021-001-660 Other Expense 9,839 20,195 12,476 21,000 10,618 13,530 21,000 0.0% TOTAL OTHER EXPENSES 285,368 367,631 358,374 430,458 167,237 331,335 465,773 8.2%

CAPITAL OUTLAY
5021-001-720 Automotive Equipment - 62,350 - - - - - 0.0% 5021-001-730 Other Mach/Equip (over $1,000) 18,479 12,498 52,435 17,000 26,811 22,819 17,850 5.0% 5021-001-740 Computer Equipment (over $1,000) 1,906 3,492 - 5,000 3,054 2,598 5,250 5.0% TOTAL CAPITAL OUTLAY 20,385 78,341 52,435 22,000 29,865 25,417 23,100 5.0% TOTAL FIRE DEPARTMENT 4,450,607 4,653,107 5,182,893 5,826,797 3,107,283 5,668,989 6,213,859 6.6%

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT
FISCAL YEAR 2025/26
26 General Fund

COMMUNITY DEVELOPMENT

ANNUAL BUDGET
FY 2025/2026
27 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 30-Jun-25 BUDGET CHANGE

PLANNING & ZONING

PERSONNEL SERVICES
5030-020-010 Salaries, Regular 304,362 357,855 336,576 450,677 371,815 377,207 -16.3% 5030-020-040 Car Allowance 9,600 9,600 7,400 9,600 4,800 4,800 -50.0% 5030-020-090 Benefits 170,822 202,754 213,251 280,043 233,023 226,406 -19.2% TOTAL PERSONNEL SERVICES 484,784 570,209 557,227 740,320 609,638 608,413 -17.8%

OTHER EXPENSES
5030-020-140 Computer Equipment Maint 8,618 11,011 12,968 13,000 15,760 9,043 -30.4% 5030-020-190 Other Equipment Maint 661 758 855 2,000 587 1,000 -50.0% 5030-020-210 Advertising 2,658 3,988 2,033 4,000 5,254 5,000 25.0% 5030-020-220 Printing/Copying 2,068 2,967 3,684 3,500 2,627 2,700 -22.9% 5030-020-230 Professional/Temp Service 105,866 72,558 56,728 95,000 135,306 265,000 178.9% 5030-020-260 Rent of Property & Equipmt 3,343 3,520 1,168 3,600 2,265 1,885 -47.6% 5030-020-320 Office/Computer Supplies 3,202 3,072 4,719 3,500 5,791 2,450 -30.0% 5030-020-350 Tools/Equipment under $1000 - - 4,203 - - - 0.0% 5030-020-410 Meeting Expense 1,810 2,075 1,289 3,000 1,993 1,000 -66.7% 5030-020-420 Utilities 6,673 4,837 5,303 6,000 4,297 4,000 -33.3% 5030-020-430 Uniform Allowance 368 356 536 500 376 320 -36.0% 5030-020-440 Training Expense 650 901 6,678 4,900 8,188 3,430 -30.0% 5030-020-450 Publication and Dues 4,033 3,795 4,312 10,000 3,441 4,000 -60.0% 5030-020-460 Postage 1,111 702 902 700 2,292 2,058 194.0% 5030-020-660 Other Expense (1,065) 2,957 346 3,000 4,420 2,000 -33.3% TOTAL OTHER EXPENSES 139,996 113,496 105,724 152,700 192,597 303,886 99.0%

CAPITAL OUTLAY
5030-020-740 Computer Equipment (over $1,000) - 5,255 - - 1,039 - 0.0% TOTAL CAPITAL OUTLAY - 5,255 - - 1,039 - 0.0%
TOTAL PLANNING & ZONING 624,780 688,960 662,951 893,020 803,274 912,299 2.2%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PLANNING
FISCAL YEAR 2025/26
28 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

ECONOMIC DEVELOPMENT

PERSONNEL SERVICES
5030-025-010 Salaries, Regular 195,059 247,143 229,760 291,154 137,147 280,137 253,882 -12.8% 5030-025-030 Salaries, Overtime 61 - - - - - - 0.0%
5030-025-090 Benefits 106,257 139,631 144,099 177,496 94,178 169,488 152,189 -14.3% TOTAL PERSONNEL SERVICES 301,377 386,773 373,859 468,650 231,324 449,625 406,071 -13.4%

OTHER EXPENSES
5030-025-110 Vehicle Maintenance 2,328 2,393 2,980 3,000 1,950 3,396 - -100.0% 5030-025-210 Advertising - 1,240 458 1,500 - 868 900 -40.0% 5030-025-220 Printing/Copying 46 2,614 1,938 3,400 960 150 2,380 -30.0% 5030-025-230 Professional/Temp Service - - - - 36,750 975 - 0.0% 5030-025-320 Office/Computer Supplies 88 2,008 - 2,000 41 108 500 -75.0% 5030-025-410 Meeting Expense 6,882 8,412 6,592 8,000 357 7,499 5,600 -30.0% 5030-025-420 Utilities 464 454 456 500 147 451 - -100.0% 5030-025-430 Uniform Allowance - - - 100 - 80 80 -20.0% 5030-025-440 Training Expense 650 1,216 - 1,200 3,313 3,330 500 -58.3% 5030-025-450 Publication and Dues 1,520 41,257 37,169 45,000 3,824 44,409 41,750 -7.2% 5030-025-460 Postage - - 141 - 33 66 70 100.0%
5030-025-490 Special Consumables 809 4,302 4,875 5,000 2,860 4,643 4,000 -20.0% 5030-025-660 Other Expense - 47 77 200 1,250 43 100 -50.0% TOTAL OTHER EXPENSES 12,786 63,944 54,685 69,900 51,484 66,018 55,880 -20.1% TOTAL ECONOMIC DEVELOPMENT 314,163 450,717 428,544 538,550 282,808 515,643 461,951 -14.2%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ECONOMIC DEVELOPMENT
FISCAL YEAR 2025/26
29 General Fund

ENGINEERING & PROJECT MGT

ANNUAL BUDGET
FY 2025/2026
30 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

ENGINEERING & PROJECT MANAGEMENT

PERSONNEL SERVICES
5030-010-010 Salaries, Regular 850,692 959,357 1,147,362 1,115,710 663,047 1,086,592 1,013,386 -9.2% 5030-010-030 Salaries, Overtime - - 2,155 500 (39) - - -100.0% 5030-010-040 Car Allowance 9,600 9,600 11,600 9,600 9,600 19,200 9,600 0.0% 5030-010-090 Benefits 499,848 603,936 791,115 696,451 489,222 693,897 643,078 -7.7% TOTAL PERSONNEL SERVICES 1,360,140 1,572,893 1,952,232 1,822,261 1,161,831 1,799,689 1,666,064 -8.6%

OTHER EXPENSES
5030-010-110 Vehicle Maintenance 47,872 57,322 66,603 70,000 35,899 73,605 76,900 9.9% 5030-010-140 Computer Equipment Maintenance 48,666 66,470 69,572 70,000 51,660 57,211 70,000 0.0% 5030-010-190 Other Equipment Maint 12,388 13,757 13,990 14,000 3,916 12,489 13,000 -7.1% 5030-010-220 Printing/Copying 2,437 2,981 3,441 3,000 933 1,795 2,800 -6.7% 5030-010-230 Professional/Temp Service 22,134 53,571 62,018 55,000 4,972 22,312 50,000 -9.1% 5030-010-260 Rent of Property & Equipmt 3,343 3,520 3,364 9,000 5,451 10,588 10,000 11.1% 5030-010-320 Office/Computer Supplies 5,731 6,249 7,129 6,500 748 3,373 6,000 -7.7% 5030-010-350 Tools/Equipment (under $1,000) 1,086 3,096 5,975 3,000 2,153 3,040 3,000 0.0% 5030-010-410 Meeting Expense - 94 60 200 - - - -100.0%
5030-010-420 Utilities 16,490 14,043 15,307 16,000 3,346 8,932 16,000 0.0% 5030-010-430 Uniform Allowance 962 3,432 2,318 3,500 402 2,377 3,000 -14.3% 5030-010-440 Training Expense 2,715 8,179 1,705 8,500 44 1,422 8,000 -5.9% 5030-010-450 Publication and Dues 4,730 8,527 5,112 8,500 2,610 7,289 9,000 5.9% 5030-010-460 Postage 238 286 771 500 3 101 500 0.0%
5030-010-660 Other Expense 657 166 324 500 131 1,787 500 0.0% TOTAL OTHER EXPENSES 169,449 241,692 257,690 268,200 112,266 206,321 268,700 0.2%

CAPITAL OUTLAY
5030-010-710 Office Equipment (over $1,000) - - - - - 1,517 - 0.0% 5030-010-730 Other Mach/Equip (over $1,000) 4,758 4,757 - - - - - 0.0% 5030-010-740 Computer Equipment (over $1,000) 843 - 4,779 5,000 1,919 4,530 5,000 0.0% TOTAL CAPITAL OUTLAY 5,601 4,757 4,779 5,000 1,919 6,047 5,000 0.0% TOTAL ENGINEERING & PROJECT MANAGEMENT 1,535,190 1,819,342 2,214,701 2,095,461 1,276,016 2,012,057 1,939,764 -7.4%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ENGINEERING AND PROJECT MANAGEMENT

ENGINEERING AND PROJECT MANAGEMENT
FISCAL YEAR 2025/26
31 General Fund

PUBLIC WORKS

ANNUAL BUDGET
FY 2025/2026
32 BUDGET ACTUAL PROJECTED PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 30-Jun-25 2025/26 BUDGET CHANGE

STREET MAINTENANCE
001 5030-030-010 Salaries, Regular 128,324 138,026 111,987 153,237 50,704 117,155 166,485 8.6% 001 5030-030-020 Salaries, Part-time - - - - - - - 0.0% 001 5030-030-030 Salaries, Overtime 2,017 201 295 500 965 2,541 1,500 200.0% 001 5030-030-090 Benefits 101,700 117,413 101,148 119,432 45,999 86,298 127,913 7.1% 001 5030-030-110 Vehicle Maintenance 233,036 276,904 330,599 310,000 177,119 336,273 343,900 10.9% 001 5030-030-120 Building/Grounds Maint 4,105 7,684 7,500 7,500 3,586 6,961 7,500 0.0% 001 5030-030-190 Other Equipment Maint 15,284 20,131 15,016 20,000 7,396 18,259 20,300 1.5% 001 5030-030-220 Printing/Copying 7 - - - 4 17 - 0.0%
001 5030-030-230 Professional/Temp Service 1,435 987 684 1,000 237 1,179 1,000 0.0% 001 5030-030-260 Rent of Property & Equipment - - - - 29 139 - 0.0% 001 5030-030-320 Office/Computer Supplies 1,495 868 714 1,000 - 200 1,000 0.0% 001 5030-030-340 Maint & Repair Materials 5,615 3,098 1,894 5,000 58 17,096 5,000 0.0% 001 5030-030-350 Tools/Equipment (under $1,000) 436 51 715 500 305 979 500 0.0% 001 5030-030-420 Utilities 5,999 3,471 3,633 5,000 1,180 3,197 5,000 0.0% 001 5030-030-430 Uniform Allowance 2,508 3,583 2,685 4,000 635 2,566 4,000 0.0% 001 5030-030-440 Training Expense - 134 5,544 5,000 - - 2,500 -50.0% 001 5030-030-450 Publication and Dues 42 44 5,570 5,000 33 529 2,500 -50.0% 001 5030-030-520 Insurance, Liability 30,287 30,287 42,424 42,424 21,214 42,424 54,615 28.7% 001 5030-030-660 Other Expense 2,348 1,583 1,991 1,500 1,664 4,169 3,000 100.0% 001 5030-030-730 Other Mach/Equip (over $1000) - - - - - - - 0.0% TOTAL STREET MAINTENANCE 534,638 604,465 632,401 681,093 311,129 639,982 746,713 9.6%

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26
ACTUAL
33 BUDGET ACTUAL PROJECTED PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 30-Jun-25 2025/26 BUDGET CHANGE

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26
ACTUAL

STREET SIGNALS, SIGNS, STRIPING
001 5030-035-010 Salaries, Regular 48,637 77,848 55,991 107,926 36,859 76,767 110,331 2.2% 001 5030-035-030 Salaries, Overtime 5,307 3,245 2,710 3,000 1,892 3,700 3,000 0.0% 001 5030-035-090 Benefits 36,416 55,961 43,309 80,619 24,235 48,470 85,313 5.8% 001 5030-035-110 Vehicle Maintenance 22,840 27,016 26,668 27,000 13,112 22,864 27,450 1.7% 001 5030-035-120 Building/Grounds Maint - 373 - - 51 51 - 0.0% 001 5030-035-190 Other Equipment Maint 847 780 1,162 1,000 390 840 1,000 0.0% 001 5030-035-230 Professional/Temp Service 26,767 25,094 31,874 25,000 - 33,204 30,000 20.0% 001 5030-035-320 Office/Computer Supplies 12 149 - 200 - 100 200 0.0% 001 5030-035-340 Maint and Repair Materials 120,043 123,966 137,118 125,000 91,488 164,655 140,000 12.0% 001 5030-035-350 Tools/Equipment (under $1,000) 749 254 2,278 500 - 85 500 0.0% 001 5030-035-420 Utilities 41,689 49,808 49,171 45,000 18,343 53,266 53,800 19.6% 001 5030-035-430 Uniform Allowance 1,076 981 630 1,000 419 1,129 1,000 0.0% 001 5030-035-440 Training Expense - 385 - 500 - - 500 0.0% 001 5030-035-450 Publication and Dues 170 260 170 300 - 255 300 0.0% 001 5030-035-660 Other Expense 9 - - - - - - 0.0%
TOTAL STREET SIGNALS, SIGNS, STRIPING 304,564 366,120 351,082 417,045 186,789 405,386 453,394 8.7% 34 BUDGET ACTUAL PROJECTED PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 30-Jun-25 2025/26 BUDGET CHANGE

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26
ACTUAL

STREET LIGHTING
001 5030-037-010 Salaries, Regular 1,431 1,469 1,677 1,958 875 1,832 1,838 -6.1% 001 5030-037-090 Benefits 739 800 997 1,097 580 915 1,127 2.7% 001 5030-037-340 Maint and Repair Materials - 34,644 13,118 25,000 5,036 5,036 20,000 -20.0% 001 5030-037-420 Utilities 598,507 593,972 691,900 635,000 288,739 731,255 722,000 13.7% TOTAL STREET LIGHTING 600,678 630,885 707,692 663,055 295,230 739,038 744,965 12.4% 35 BUDGET ACTUAL PROJECTED PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 30-Jun-25 2025/26 BUDGET CHANGE

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26
ACTUAL

STORM DRAIN MAINTENANCE
001 5030-045-010 Salaries, Regular 20,355 17,552 - - - - - 0.0% 001 5030-045-030 Salaries, Overtime 1,333 6,100 - - - - - 0.0% 001 5030-045-090 Benefits 12,645 13,477 - - - - - 0.0%
001 5030-045-110 Vehicle Maintenance 42,063 26,333 - - - - - 0.0% 001 5030-045-120 Building/Ground Maint 3,200 - - - - - - 0.0% 001 5030-045-190 Other Equipment Maint 7,093 4,368 - - - - - 0.0% 001 5030-045-340 Maint and Repair Materials 11,335 8,757 - - - - - 0.0% 001 5030-045-350 Tools/Equipment (under $1,000) - 927 - - - - - 0.0% 001 5030-045-420 Utilities 1,791 1,764 - - - - - 0.0%
001 5030-045-440 Training Expense - - - - - - - 0.0%
001 5030-045-450 Publications and Dues 26,498 - - - - - - 0.0% 001 5030-045-660 Other Expense 759 985 - - - - - 0.0%
001 5030-045-730 Other Mach/Equipment - - - - - - - 0.0% TOTAL STORM DRAIN MAINTENANCE 127,071 80,263 - - - - - 0.0% 36 BUDGET ACTUAL PROJECTED PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 30-Jun-25 2025/26 BUDGET CHANGE

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26
ACTUAL

PARKING LOT MAINTENANCE
001 5030-050-010 Salaries, Regular 1,431 1,469 1,677 1,958 875 1,832 1,838 -6.1% 001 5030-050-030 Salaries, Overtime 163 - - - - - - 0.0% 001 5030-050-090 Benefits 825 800 997 1,097 580 915 1,127 2.7% 001 5030-050-120 Building/Grounds Maint 307 9,027 335 5,000 - 571 2,500 -50.0% 001 5030-050-230 Professional/Temp Service 34,750 38,780 46,648 45,900 22,205 54,336 51,000 11.1% 001 5030-050-420 Utilities 33,694 35,783 34,437 35,000 14,296 36,441 35,000 0.0% TOTAL PARKING LOT MAINTENANCE 71,170 85,858 84,094 88,955 37,955 94,095 91,465 2.8% 37 General Fund

PARKS & LEISURE SERVICES

ANNUAL BUDGET
FY 2025/2026
38 PARKS MAINTENANCE

ANNUAL BUDGET
FY 2025/2026
39 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

PARKS MAINTENANCE & OPERATION

PERSONNEL SERVICES
5050-005-010 Salaries, Regular 369,210 403,006 432,863 768,368 363,366 727,027 782,042 1.78% 5050-005-020 Salaries, Part-time 25,622 15,430 1,874 57,470 56,769 124,413 125,000 117.50% 5050-005-030 Salaries, Overtime 1,983 2,745 5,013 4,300 3,892 7,784 4,500 4.65% 5050-005-040 Car Allowance 4,800 4,800 4,800 4,800 2,400 4,800 4,800 0.00% 5050-005-090 Benefits 233,563 247,522 295,909 544,376 285,690 464,104 574,610 5.55% TOTAL PERSONNEL SERVICES 635,178 673,503 740,459 1,379,314 712,117 1,328,128 1,490,952 8.09%

OTHER EXPENSES
5050-005-110 Vehicle Maintenance 206,514 234,141 271,814 318,400 136,170 266,486 198,779 -37.57% 5050-005-120 Building/Grounds Maint 64,011 25,926 21,319 130,280 58,252 105,900 120,000 -7.89% 5050-005-140 Computer Equip Maint 558 967 921 1,040 1,185 2,333 2,260 117.31% 5050-005-190 Other Equipment Maint 13,988 17,434 20,997 27,768 14,322 29,404 23,216 -16.39% 5050-005-220 Printing/Copying 4 164 - - - - - 0.00%
5050-005-230 Professional/Temp Service 1,107 986 1,426 1,200 849 1,742 1,200 0.00% 5050-005-260 Rent of Property & Equipmt 310 307 - - - 229 - 0.00% 5050-005-320 Office/Computer Supplies 1,347 2,546 1,435 2,200 793 1,692 1,800 -18.18% 5050-005-350 Tools/Equipment (under $1,000) 1,572 5,187 14,216 10,398 7,360 15,953 13,500 29.83% 5050-005-420 Utilities 15,686 19,316 21,949 24,960 8,944 23,414 22,500 -9.86% 5050-005-430 Uniform Allowance 14,862 15,031 17,972 18,060 5,672 15,438 15,000 -16.94% 5050-005-440 Training Expense 20 240 3,805 1,500 - - - -100.00% 5050-005-520 Insurance, Liability 24,000 24,000 33,616 35,360 16,810 33,616 43,276 22.39% 5050-005-660 Other Expense 1,309 2,243 4,559 2,548 2,598 3,313 3,300 29.51% TOTAL OTHER EXPENSES 345,288 348,489 414,030 573,714 252,955 499,520 444,831 -22.46%

CAPITAL OUTLAY
5050-005-710 Office Equipment (over $1,000) - 1,352 - - - - - 0.00% 5050-005-720 Automotive Equipment (over $1,000) - - 74 - - - - 0.00% 5050-005-730 Other Mach/Equipment (over $1000) 1,488 2,572 9,329 4,000 - - - -100.00% TOTAL CAPITAL OUTLAY 1,488 3,924 9,403 4,000 - - - -100.00% TOTAL PARK MAINT & OPERATION 981,954 1,025,915 1,163,892 1,957,028 965,072 1,827,648 1,935,783 -1.09%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26
40 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

LIME STREET PARK

PERSONNEL SERVICES
5050-006-010 Salaries, Regular 5,397 4,332 1,822 - - - - 0.00% 5050-006-090 Benefits 3,428 2,760 1,428 - - - - 0.00%
TOTAL PERSONNEL SERVICES 8,826 7,093 3,250 - - - - 0.00%

OTHER EXPENSES
5050-006-120 Building/Grounds Maint 2,768 2,611 569 - 183 399 - 0.00% 5050-006-190 Other Equipment Maint - 94 - - - - - 0.00% 5050-006-420 Utilities 2,141 2,111 2,078 2,288 1,212 1,899 2,300 0.52% TOTAL OTHER EXPENSES 4,910 4,817 2,647 2,288 1,395 2,298 2,300 0.52% TOTAL LIME STREET PARK 13,735 11,909 5,897 2,288 1,395 2,298 2,300 0.52% 41 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

LION'S PARK

OTHER EXPENSES
5050-007-120 Building/Grounds Maint 3,511 2,586 52 - - - - 0.00% 5050-007-190 Other Equipment Maint - 58 - - - - - 0.00% 5050-007-230 Professional/Temp Service 2,090 2,090 2,090 2,250 - 2,508 2,758 22.60% 5050-007-420 Utilities 1,397 1,295 1,494 1,560 1,647 1,354 1,560 0.00% TOTAL OTHER EXPENSES 6,998 6,030 3,636 3,810 1,647 3,862 4,318 13.34% TOTAL LION'S PARK 6,998 6,030 3,636 3,810 1,647 3,862 4,318 13.3% 42 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

MURRY PARK

PERSONNEL SERVICES
5050-008-010 Salaries, Regular 52,232 55,174 63,460 - 55 - - 0.0% 5050-008-020 Salaries, Part-time 11,687 15,166 7,067 - - - - 0.0% 5050-008-030 Salaries, Overtime 391 180 47 - - - - 0.0% 5050-008-090 Benefits 35,700 38,979 47,133 - 40 - - 0.0% TOTAL PERSONNEL SERVICES 100,010 109,498 117,706 - 95 - - 0.0%

OTHER EXPENSES
5050-008-120 Building/Grounds Maint 32,466 18,613 23,054 - 3,028 13,938 10,000 N/A 5050-008-190 Other Equipment Maint 795 596 856 - - - - 0.0% 5050-008-230 Professional/Temp Service - 47 - - - - - 0.0% 5050-008-420 Utilities 39,610 40,862 51,730 44,000 29,169 53,480 50,000 13.6% 5050-008-430 Uniform Allowance - 76 57 - - - - 0.0%
5050-008-660 Other Expense 218 58 291 - - - - 0.0%
TOTAL OTHER EXPENSES 73,089 60,252 75,988 44,000 32,197 67,418 60,000 36.4%

CAPITAL OUTLAY
5050-008-730 Other Mach/Equip (over $1,000) 3,967 621 1,139 - - - - 0.0% TOTAL CAPITAL OUTLAY 3,967 621 1,139 - - - - 0.0%
TOTAL MURRY PARK 177,067 170,371 194,833 44,000 32,292 67,418 60,000 36.4% 43 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

NORTH PARK

PERSONNEL SERVICES
5050-009-010 Salaries, Regular 1,076 2,270 3,354 - - - - 0.0% 5050-009-030 Overtime - - - - - - - 0.0%
5050-009-090 Benefits 670 1,529 2,567 - - - - 0.0%
TOTAL PERSONNEL SERVICES 1,746 3,800 5,921 - - - - 0.0%

OTHER EXPENSES
5050-009-120 Building/Grounds Maint 56 188 458 - - - - 0.0% 5050-009-190 Other Equipment Maint - - - - - - - 0.0%
5050-009-420 Utilities 1,218 1,122 1,052 1,200 890 1,467 1,400 16.7% TOTAL OTHER EXPENSES 1,274 1,309 1,510 1,200 890 1,467 1,400 16.7% TOTAL NORTH PARK 3,020 5,109 7,431 1,200 890 1,467 1,400 16.7% 44 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

VETERAN'S PARK

PERSONNEL SERVICES
5050-010-010 Salaries, Regular 59,106 64,417 55,091 - 55 - - 0.0% 5050-010-020 Salaries, Part-time 11,550 14,934 11,932 - - - - 0.0% 5050-010-030 Salaries, Overtime 573 239 - - - - 0.0%
5050-010-090 Benefits 41,732 47,423 43,478 - 40 - - 0.0% TOTAL PERSONNEL SERVICES 112,961 127,014 110,501 - 95 - - 0.0%

OTHER EXPENSES
5050-010-120 Building/Grounds Maint 14,902 18,324 22,167 - - 26 - 0.0% 5050-010-230 Professional/Temp Service 1,350 1,575 1,285 1,600 - - - -100.0% 5050-010-260 Rent of Property & Equipment - - - - - - - 0.0% 5050-010-420 Utilities 65,009 63,089 58,371 67,000 50,466 75,898 75,000 11.9% 5050-010-430 Uniform Allowance - 76 57 - - - - 0.0%
5050-010-660 Other Expense 18 221 993 - - - - 0.0%
TOTAL OTHER EXPENSES 81,279 83,284 82,873 68,600 50,466 75,924 75,000 9.3%

CAPITAL OUTLAY
5050-010-730 Other Mach/Equipm (over $1,000) 9,567 - - - - - - 0.0% TOTAL CAPITAL OUTLAY 9,567 - - - - - - 0.0%
TOTAL VETERAN'S PARK 203,807 210,298 193,374 68,600 50,561 75,924 75,000 9.3% 45 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

ZALUD PARK

PERSONNEL SERVICES
5050-011-010 Salaries, Regular 52,916 59,292 60,418 - 55 - - 0.0% 5050-011-020 Salaries, Part-time 11,522 13,942 7,004 - - - - 0.0% 5050-011-030 Salaries, Overtime 684 322 - - - - - 0.0%
5050-011-090 Benefits 37,499 42,391 44,867 - 40 - - 0.0% TOTAL PERSONNEL SERVICES 102,620 115,946 112,289 - 95 - - 0.0%

OTHER EXPENSES
5050-011-120 Building/Grounds Maint 14,428 18,138 13,909 - - - - 0.0% 5050-011-230 Professional/Temp Services - 225 - 500 - - - -100.0% 5050-011-260 Rent of Property & Equipment 414 - - - - - - 0.0% 5050-011-350 Tools/Equipment (under $1000) - 1,939 849 - - - - 0.0% 5050-011-420 Utilities 35,418 38,611 36,610 38,480 24,861 42,303 43,000 11.7% 5050-011-430 Uniform Allowance - 76 57 - - - - 0.0%
5050-011-660 Other Expense 171 9 102 - - - - 0.0%
TOTAL OTHER EXPENSES 50,431 58,998 51,528 38,980 24,861 42,303 43,000 10.3%

CAPITAL OUTLAY
5050-011-730 Other Mach/Equip (over $1,000) 10,021 - (345) - - - - 0.0% TOTAL CAPITAL OUTLAY 10,021 - (345) - - - - 0.0%
TOTAL ZALUD PARK 163,072 174,944 163,472 38,980 24,956 42,303 43,000 10.3% 46 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

MAIN STREET

PERSONNEL SERVICES
5050-012-010 Salaries, Regular - - 515 800 1,539 1,978 1,200 50.0% 5050-012-030 Overtime - - - - - - - 0.0%
5050-012-090 Benefits - - 340 470 1,410 1,595 708 50.6% TOTAL PERSONNEL SERVICES - - 856 1,270 2,949 3,573 1,908 50.2%

OTHER EXPENSES
5050-012-120 Building/Grounds Maint 3,507 906 14 1,500 903 1,051 1,200 -20.0% 5050-012-230 Professional/Temp Service 21,148 21,980 21,556 23,000 10,444 25,600 28,160 22.4% 5050-012-420 Utilities 4,492 3,874 3,811 4,600 1,624 4,128 4,000 -13.0% 5050-012-660 Other Expense - - - - - - - 0.0%
TOTAL OTHER EXPENSES 29,147 26,760 25,380 29,100 12,971 30,779 33,360 14.6% TOTAL MAIN STREET 29,147 26,760 26,235 30,370 15,920 34,352 35,268 16.1% 47 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

HAYES FIELD

PERSONNEL SERVICES
5050-013-010 Salaries, Regular 7,725 7,595 7,750 - 55 - - 0.0% 5050-013-030 Salaries, Overtime - - - - - - - 0.0%
5050-013-090 Benefits 4,795 4,913 5,499 - 40 - - 0.0%
TOTAL PERSONNEL SERVICES 12,520 12,509 13,249 - 95 - - 0.0%

OTHER EXPENSES
5050-013-120 Building/Grounds Maint 4,941 6,301 70 - - - - 0.0% 5050-013-420 Utilities 30,029 22,349 19,374 23,000 11,853 23,711 24,500 6.5% TOTAL OTHER EXPENSES 34,970 28,650 19,444 23,000 11,853 23,711 24,500 6.5% TOTAL HAYES FIELD 47,489 41,159 32,692 23,000 11,948 23,711 24,500 6.5% 48 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

WEED ABATEMENT

PERSONNEL SERVICES
5050-020-010 Salaries, Regular 42,463 76,154 52,903 100,910 61,505 125,770 156,144 54.7% 5050-020-020 Salaries, Part-time 37,838 75,666 136,837 201,280 97,260 224,473 212,200 5.4% 5050-020-030 Salaries, Overtime - 163 70 - 132 132 - 0.0% 5050-020-090 Benefits 35,829 59,279 57,470 81,693 60,556 104,500 130,910 60.2% TOTAL PERSONNEL SERVICES 116,130 211,263 247,280 383,883 219,453 454,875 499,254 30.1%

OTHER EXPENSES
5050-020-110 Vehicle Maintenance 19,736 42,337 52,939 92,000 75,004 141,823 112,000 21.7% 5050-020-120 Building/Grounds Maint 9,778 9,326 8,365 21,200 6,236 21,869 26,000 22.6% 5050-020-190 Other Equipment Maint 2,583 4,167 3,737 10,000 1,011 4,203 8,000 -20.0% 5050-020-230 Professional/Temp Service 66 559 8,388 6,700 2,880 8,984 12,256 82.9% 5050-020-350 Tools/Equipment 1,831 2,849 1,891 6,000 2,597 4,032 5,000 -16.7% 5050-020-420 Utilities 456 461 960 870 360 1,011 1,000 14.9% 5050-020-430 Uniform Allowance 116 305 946 4,225 1,115 4,289 5,900 39.6% 5050-020-440 Training Expense - - - 3,000 - - -
5050-020-660 Other Expenses 51 244 1,663 2,000 1,087 6,249 - -100.0% TOTAL OTHER EXPENSES 34,618 60,249 78,890 145,995 90,290 192,460 170,156 16.5%

CAPITAL OUTLAY
5050-020-720 Automotive Equipment 35,881 - - - - 48,722 - 0.0% 5050-020-730 Other Mach/Equip (over $1,000) - 87,590 - 77,000 12,389 90,011 64,611 -16.1% TOTAL CAPITAL OUTLAY 35,881 87,590 - 77,000 12,389 138,733 64,611 -16.1% TOTAL WEED ABATEMENT 186,630 359,102 326,169 529,878 322,132 786,068 734,021 38.5% 49 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

STREET TREES/PARKWAYS

PERSONNEL SERVICES
5050-025-010 Salaries, Regular - 347 8,451 29,450 31,756 72,396 43,320 47.1% 5050-025-020 Salaries, Part-time - - - - - - - 0.0%
5050-025-030 Salaries, Overtime 1,209 308 270 450 202 202 350 -22.2% 5050-025-090 Benefits 654 390 6,382 21,600 29,511 52,561 35,230 63.1% TOTAL PERSONNEL SERVICES 1,862 1,046 15,104 51,500 61,469 125,159 78,900 53.2%

OTHER EXPENSES
5050-025-110 Vehicle Maintenance 45,948 64,649 68,679 70,720 41,023 82,046 33,485 -52.7% 5050-025-120 Building/Grounds Maint 5,285 243 668 4,000 6,399 12,798 11,000 175.0% 5050-025-190 Other Equipment Maint 9,964 15,344 16,572 18,720 8,194 16,388 8,664 -53.7% 5050-025-230 Professional/Temp Service 4,500 - 6,500 15,000 2,500 6,100 6,500 -56.7% 5050-025-350 Tools/Equipment under $1000 - 974 95 2,360 1,212 1,927 2,600 10.2% 5050-025-430 Uniform Allowance 234 226 373 - 220 582 530 N/A 5050-025-660 Other Expense - - 50 - - - - 0.0%
TOTAL OTHER EXPENSES 65,932 81,436 92,937 110,800 59,548 119,841 62,779 -43.3% TOTAL STREET TREES/PARKWAYS 67,794 82,482 108,041 162,300 121,017 245,000 141,679 -12.7% 50 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

BARN THEATRE

PERSONNEL SERVICES
5050-031-010 Salaries, Regular 3,436 3,483 4,180 4,000 1,905 3,810 4,000 0.0% 5050-031-090 Benefits 2,136 2,311 3,101 2,900 1,616 2,407 2,900 0.0% TOTAL PERSONNEL SERVICES 5,571 5,794 7,281 6,900 3,521 6,217 6,900 0.0%

OTHER EXPENSES
5050-031-120 Building/Grounds Maint - 15 - - - - - 0.0% 5050-031-230 Professional/Temp Service - - - - - - - 0.0% 5050-031-420 Utilities 2,422 1,967 2,468 2,500 1,957 3,293 3,800 52.0% TOTAL OTHER EXPENSES 2,422 1,983 2,468 2,500 1,957 3,293 3,800 52.0% TOTAL BARN THEATRE 7,993 7,777 9,749 9,400 5,478 9,510 10,700 13.8% 51 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

MEDIANS (*combined under 5025)

PERSONNEL SERVICES
5050-034-010 Salaries, Regular* 32,148 36,370 24,711 - - - - 0.0% 5050-034-020 Salaries, Part-time* - - - - - - - 0.0%
5050-034-030 Salaries, Overtime* 78 646 - - - - - 0.0%
5050-034-090 Benefits* 23,577 26,736 21,554 - - - - 0.0% TOTAL PERSONNEL SERVICES* 55,803 63,751 46,265 - - - - 0.0%

OTHER EXPENSES
5050-034-110 Vehicle Maintenance* - 595 - - - - - 0.0%
5050-034-120 Building/Grounds Maint* 4,715 7,154 3,433 - - - - 0.0% 5050-034-190 Other Equipment Maintenance* 505 120 1,621 - - - - 0.0% 5050-034-230 Professional/Temp Service 2,851 3,053 3,126 3,175 1,302 3,543 3,897 22.7% 5050-034-340 Maint and Repair Material - - - - - - - 0.0% 5050-034-350 Tools/Equipment (under $1000)* 5,640 817 1,521 - - - - 0.0% 5050-034-420 Utilities 27,529 27,731 23,508 29,120 11,536 24,995 25,000 -14.1% TOTAL OTHER EXPENSES 41,240 39,470 33,210 32,295 12,838 28,538 28,897 -10.5% TOTAL MEDIANS 97,043 103,221 79,475 32,295 12,838 28,538 28,897 -10.5% 52 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26
MONUMENT MEDIAN (*combined under 5025)

PERSONNEL SERVICES
5050-035-010 Salaries, Regular* 1,982 6,002 1,890 - - - - 0.0% 5050-035-090 Benefits* 1,078 3,411 1,861 - - - - 0.0%
TOTAL PERSONNEL SERVICES* 3,060 9,413 3,751 - - - - 0.0%

OTHER EXPENSES
5050-035-120 Building/Grounds Maint* 11 - - - - - - 0.0% TOTAL OTHER EXPENSES 11 - - - - - - 0.0%
TOTAL MEDIANS 3,070 9,413 3,751 - - - - 0.0%
53 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

SPORTS COMPLEX

PERSONNEL SERVICES
5050-036-010 Salaries, Regular 81,565 74,888 67,681 - - - - 0.0% 5050-036-020 Salaries, Part-time 11,830 13,160 6,158 - - - - 0.0% 5050-036-030 Salaries, Overtime 139 484 76 - - - - 0.0% 5050-036-090 Benefits 56,831 52,956 50,930 - - - - 0.0% TOTAL PERSONNEL SERVICES 150,365 141,488 124,846 - - - - 0.0%

OTHER EXPENSES
5050-036-110 Vehicle Maintenance 23,996 22,074 39,941 - 12,372 25,447 - 0.0% 5050-036-120 Building/Grounds Maint 16,377 25,492 30,002 - - 503 - 0.0% 5050-036-130 Turf Maintenance - 183 550 10,000 - - 10,000 0.0% 5050-036-190 Other Equipment Maintenance 2,272 3,795 4,431 - 1,284 4,011 - 0.0% 5050-036-230 Professional/Temp Services 2,335 2,890 2,265 2,800 700 2,126 2,500 -10.7% 5050-036-260 Rent of Property and Equipment - 570 4,557 - - 86 - 0.0% 5050-036-350 Tools/Equipment (under $1,000) 443 267 902 - - - - 0.0% 5050-036-420 Utilities 117,814 127,624 119,765 175,400 110,235 160,292 264,000 50.5% 5050-036-430 Uniform Allowance 455 521 539 - - - - 0.0% 5050-036-660 Other Expenses - 9 - - - - 0.0%
TOTAL OTHER EXPENSES 163,691 183,426 202,953 188,200 124,591 192,465 276,500 46.9%

CAPITAL OUTLAY
5050-036-720 Automotive Equip (over $1,000) - - - - - - - 0.0% 5050-036-730 Other Mach/Equip (over $1,000) - - 4,706 - - - - 0.0% TOTAL CAPITAL OUTLAY - - 4,706 - - - - 0.0%
TOTAL SPORTS COMPLEX 314,055 324,914 332,505 188,200 124,591 192,465 276,500 46.9% 54 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

CITY HALL

PERSONNEL SERVICES
5050-040-010 Salaries, Regular 32,836 31,496 27,324 32,354 21,656 44,851 41,220 27.4% 5050-040-020 Salaries, Part-time - - - - - 66 - 0.0%
5050-040-030 Salaries, Overtime 628 693 38 400 - - - -100.0% 5050-040-090 Benefits 22,450 23,022 20,497 27,429 18,117 31,114 32,600 18.9% TOTAL PERSONNEL SERVICES 55,913 55,211 47,859 60,183 39,773 76,031 73,820 22.7%

OTHER EXPENSES
5050-040-120 Building/Grounds Maint 16,603 53,440 50,958 52,000 26,857 53,714 61,800 18.8% 5050-040-190 Other Equipment Maint 2,538 3,139 8,216 3,000 4,144 11,159 11,200 273.3% 5050-040-230 Professional/Temp Service 9,829 9,032 10,510 10,500 3,718 10,833 11,922 13.5% 5050-040-350 Tools/Equipment 570 721 725 850 76 76 700 -17.6% 5050-040-420 Utilites 912 1,064 989 1,000 370 911 1,000 0.0% 5050-040-660 Other Expenses 13 - - - - - - 0.0%
TOTAL OTHER EXPENSES 30,465 67,397 71,399 67,350 35,165 76,693 86,622 28.6%

CAPITAL OUTLAY
5050-040-730 Other Mach/Equipm (over $1,000) - - 4,900 - - - - 0.0% TOTAL CAPITAL OUTLAY - - 4,900 - - - - 0.0%
TOTAL CITY HALL 86,379 122,609 124,157 127,533 74,938 152,724 160,442 25.8% 55 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

RAILS TO TRAILS

PERSONNEL SERVICES
5050-041-010 Salaries, Regular 9,136 7,927 6,624 8,000 1,033 2,065 8,000 0.0% 5050-041-030 Overtime - - - - - - - 0.0%
5050-041-090 Benefits 5,715 5,060 5,041 5,300 836 1,236 5,300 0.0% TOTAL PERSONNEL SERVICES 14,851 12,987 11,665 13,300 1,869 3,301 13,300 0.0%

OTHER EXPENSES
5050-041-120 Building/Grounds Maint 3,143 10,538 270 5,000 3,763 8,241 9,000 80.0% 5050-041-420 Utilities 2,662 2,576 2,452 2,808 3,036 6,533 7,000 149.3% 5050-041-610 Weed Abatement - - - - - - - 0.0%
TOTAL OTHER EXPENSES 5,804 13,114 2,722 7,808 6,799 14,774 16,000 104.9% TOTAL RAILS TO TRAILS 20,656 26,101 14,387 21,108 8,668 18,075 29,300 38.8% 56 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

BURTON BALLFIELD

PERSONNEL SERVICES
5050-062-020 Salaries, Part-time 648 54 320 - 165 264 - 0.0% 5050-062-030 Salaries, Overtime 78 - - - - - - 0.0%
5050-062-090 Benefits 49 1 6 - 3 5 - 0.0%
TOTAL PERSONNEL SERVICES 776 55 326 - 168 269 - 0.0%

OTHER EXPENSES
5050-062-120 Building/Grounds Maint 1,087 572 2,012 - - 522 - 0.0% 5050-062-260 Rent of Property - - 1,020 - - 1,859 - 0.0% 5050-062-420 Utilities - - 4,553 10,500 1,128 3,978 10,000 -4.8% TOTAL OTHER EXPENSES 1,087 572 7,585 10,500 1,128 6,359 10,000 -4.8% TOTAL BURTON BALLFIELD 1,863 627 7,911 10,500 1,296 6,628 10,000 -4.8% 57 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

OHV PARK

PERSONNEL SERVICES
5050-065-010 Salaries, Regular - - 102 - - - - 0.0%
5050-065-090 Benefits - - 58 - - - - 0.0%
TOTAL PERSONNEL SERVICES - - 160 - - - - 0.0%

OTHER EXPENSES
5050-065-110 Vehicle Maintenance 31,369 45,336 25,949 - 61,297 10,624 12,500 N/A 5050-065-120 Building/Grounds Maint 16,645 15,933 159 - - - - 0.0% 5050-065-190 Other Equipment Maint - 1,615 - - - - - 0.0% 5050-065-230 Professional/Temp Service 47,860 42,360 270 - - - - 0.0% 5050-065-260 Rent of Property & Equipmt 1,100 1,419 4,954 - - - - 0.0% 5050-065-350 Tools/Equipment (under $1,000) - 608 - - - - - 0.0% 5050-065-420 Utilities 24,995 21,277 9,934 - 1,064 3,174 3,000 N/A 5050-065-560 Insurance Premium 11,655 12,093 - - - - - 0.0% 5050-065-660 Other Expense 175 - - - - - - 0.0%
TOTAL OTHER EXPENSES 133,799 140,642 41,265 - 62,361 13,798 15,500 N/A

CAPITAL OUTLAY
5050-065-720 Automobile Equipment (over $1,000) 84,150 - - - - - - 0.0% 5050-065-730 Other Mach/Equip (over $1,000) - - - - - - - 0.0% TOTAL CAPITAL OUTLAY 84,150 - - - - - - 0.0%
TOTAL OHV PARK 217,949 140,642 41,425 - 62,361 13,798 15,500 N/A 58 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

TULE RIVER PARKWAY

PERSONNEL SERVICES
5050-085-010 Salaries, Regular 11,516 6,975 18,201 17,000 7,308 15,988 17,000 0.0% 5050-085-090 Benefits 7,276 4,721 13,994 11,200 6,305 10,635 11,200 0.0% TOTAL PERSONNEL SERVICES 18,791 11,695 32,195 28,200 13,613 26,623 28,200 0.0%

OTHER EXPENSES
5050-085-120 Building/Grounds Maint 12,570 8,526 8,042 8,500 489 3,949 8,500 0.0% 5050-085-260 Rent of Property & Equipment - 176 243 200 - - - -100.0% 5050-085-340 Maint and Repair Material - - - - - - - 0.0% 5050-085-350 Tools/Equipment (under $1,000) 190 49 482 300 81 162 - -100.0% 5050-085-420 Utilities 6,224 8,854 7,317 9,000 2,459 7,372 7,500 -16.7% 5050-085-660 Other Expense - - 213 - - - - 0.0%
TOTAL OTHER EXPENSES 18,984 17,605 16,298 18,000 3,029 11,483 16,000 -11.1% TOTAL TULE RIVER PARKWAY 37,775 29,301 48,493 46,200 16,642 38,106 44,200 -4.3% 59 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

FALLEN HEROES PARK

PERSONNEL SERVICES
5050-090-010 Salaries, Regular 18,880 24,716 26,978 - - - - 0.0% 5050-090-020 Salaries, Part-time - 1,349 2,429 - - - - 0.0% 5050-090-030 Salaries, Overtime 78 232 76 - - - - 0.0%
5050-090-090 Benefits 12,019 17,274 21,605 - - - - 0.0% TOTAL PERSONNEL SERVICES 30,977 43,570 51,088 - - - - 0.0%

OTHER EXPENSES
5050-090-120 Building/Grounds Maintenance 11,913 12,082 12,022 - - - - 0.0% 5050-090-230 Professional/Temp Service - 2,000 - - - - - 0.0% 5050-090-350 Tools/Equipment (under $1000) - 177 128 - - - - 0.0% 5050-090-420 Utilities 14,148 11,442 18,448 17,000 16,992 26,725 30,000 76.5% 5050-090-430 Uniform Allowance - 76 57 - - - - 0.0%
5050-090-660 Other Expenses - 9 88 - - - - 0.0%
TOTAL OTHER EXPENSES 26,061 25,786 30,743 17,000 16,992 26,725 30,000 76.5%

CAPITAL OUTLAY
5050-090-730 Other Mach/Equip (over $1,000) - 2,679 2,048 - - - - 0.0% TOTAL CAPITAL OUTLAY - 2,679 2,048 - - - - 0.0%
TOTAL FALLEN HEROES PARK 57,038 72,035 83,880 17,000 16,992 26,725 30,000 76.5% 60 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

CENTENNIAL PLAZA

PERSONNEL SERVICES
5050-091-010 Salaries, Regular 11,331 11,656 17,909 18,500 9,639 19,932 18,500 0.0% 5050-091-030 Salaries, Overtime 340 - - - - - - 0.0%
5050-091-090 Benefits 7,550 8,145 14,421 13,000 8,419 14,709 13,000 0.0% TOTAL PERSONNEL SERVICES 19,222 19,800 32,330 31,500 18,058 34,641 31,500 0.0%

OTHER EXPENSES
5050-091-120 Building/Grounds Maintenance 9,083 11,730 11,879 11,650 2,726 6,656 10,200 -12.4% 5050-091-190 Other Equipment Maintenance 939 127 263 300 13 293 300 0.0% 5050-091-230 Professional/Temporary Service 3,201 45,149 10,027 7,000 3,546 11,224 10,674 52.5% 5050-091-260 Rent of Property & Equipment - - - - - - - 0.0% 5050-091-420 Utilities 15,332 12,840 15,721 13,550 7,083 19,129 18,600 37.3% 5050-091-430 Uniform Allowance - 76 - - - - - 0.0%
5050-091-660 Other Expenses - - 48 - - - - 0.0%
TOTAL OTHER EXPENSES 28,554 69,922 37,938 32,500 13,368 37,302 39,774 22.4% TOTAL CENTENNIAL PLAZA 47,777 89,722 70,268 64,000 31,426 71,943 71,274 11.4% 61 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

SANTA FE DEPOT

PERSONNEL SERVICES
5050-092-010 Salaries, Regular 4,621 5,130 5,766 6,000 2,516 6,222 6,000 0.0% 5050-092-020 Salaries, Part-time 147 111 160 250 66 165 200 -20.0% 5050-092-090 Benefits 2,942 3,450 4,478 4,260 2,115 3,979 4,260 0.0% TOTAL PERSONNEL SERVICES 7,710 8,691 10,404 10,510 4,697 10,366 10,460 -0.5%

OTHER EXPENSES
5050-092-120 Building/Grounds Maintenance 87 793 148 500 - - - -100.0% 5050-092-420 Utilities (1,363) - - - - - - 0.0%
TOTAL OTHER EXPENSES (1,275) 793 148 500 - - - -100.0%
TOTAL SANTA FE DEPOT 6,434 9,484 10,552 11,010 4,697 10,366 10,460 -5.0% 62 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

ZALUD HOUSE

PERSONNEL SERVICES
5050-097-010 Salaries, Regular - - - 3,600 2,902 5,804 4,300 19.4% 5050-097-020 Salaries, Part-time - - - 18,000 8,793 17,285 18,000 0.0% 5050-097-090 Benefits - - - 8,800 6,817 10,800 9,500 8.0% TOTAL PERSONNEL SERVICES - - - 30,400 18,512 33,889 31,800 4.6%

OTHER EXPENSES
5050-097-120 Building/Grounds Maintenance - - - 2,500 320 7,927 4,000 60.0% 5050-097-230 Professional/Temporary Service - - - 1,500 777 1,554 1,500 0.0% 5050-097-350 Tools/Equipment - - - - - - - 0.0%
5050-097-420 Utilities - - - 5,000 2,074 4,934 5,000 0.0% 5050-097-520 Insurance, Liability - - - 1,898 950 1,898 2,443 28.7% 5050-097-660 Other Expense - - - 300 67 134 250 -16.7%
TOTAL OTHER EXPENSES - - - 11,198 4,188 16,447 13,193 17.8% TOTAL ZALUD HOUSE - - - 41,598 22,700 50,336 44,993 8.2% 63 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2025/26

NATIONAL GUARD ARMORY

PERSONNEL SERVICES
5050-098-010 Salaries, Regular - - - - - - 35,284 N/A
5050-098-020 Salaries, Part-time - - - - - - - N/A
5050-098-090 Benefits - - - - - - 25,450 N/A
TOTAL PERSONNEL SERVICES - - - - - - 60,734 N/A

OTHER EXPENSES
5050-098-120 Building/Grounds Maintenance - - - - - - 14,000 N/A 5050-098-230 Professional/Temp Service - - - - - - 275,000 N/A 5050-098-260 Rent of Property & Equipment - - - - - - 11,000 N/A 5050-098-420 Utilities - - - - - - 18,000 N/A
5050-098-660 Other Expense - - - - - - 4,000 N/A
TOTAL OTHER EXPENSES - - - - - - 322,000 N/A
TOTAL NATIONAL GUARD ARMORY - - - - - - 382,734 N/A
64 LEISURE SERVICES

ANNUAL BUDGET
FY 2025/2026
65 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

LEISURE SERVICES

PERSONNEL SERVICES
5050-050-010 Salaries, Regular 207,994 233,640 219,733 256,288 122,894 245,789 285,180 11.3% 5050-050-020 Salaries, Part-time 140 180 450 400 123 245 300 -25.0% 5050-050-090 Benefits 114,456 128,839 140,376 148,742 79,507 126,740 164,150 10.4% TOTAL PERSONNEL SERVICES 322,590 362,659 360,559 405,430 202,524 372,774 449,631 10.9%

OTHER EXPENSES
5050-050-110 Vehicle Maintenance 14,637 2,739 7,125 9,000 3,284 6,569 1,278 -85.8% 5050-050-120 Building/Grounds Maint 361 122 - 100 - - - -100.0% 5050-050-140 Computer Equipment Maint 4,343 5,687 5,661 6,800 5,746 7,160 7,659 12.6% 5050-050-190 Other Equipment Maint 10,954 11,819 10,955 12,000 6,162 12,324 12,360 3.0% 5050-050-210 Advertising 245 75 494 600 - - - -100.0%
5050-050-220 Printing/Copying 85 90 301 250 - - 250 0.0% 5050-050-230 Professional/Temp Services 4,029 1,090 621 1,500 228 574 800 -46.7% 5050-050-260 Rent of Property & Equipmt 310 464 - 800 611 2,630 3,024 278.0% 5050-050-320 Office/Computer Supplies 2,571 2,187 2,610 2,500 503 1,513 2,200 -12.0% 5050-050-350 Tools/Equipment (under $1,000) 2,696 905 1,977 1,000 - - - -100.0% 5050-050-410 Meeting Expense - - 650 - 691 691 2,000 N/A 5050-050-420 Utilities 1,388 1,887 2,928 3,250 793 1,642 1,800 -44.6% 5050-050-450 Publication and Dues 2,034 1,221 2,949 3,000 170 692 2,195 -26.8% 5050-050-460 Postage 170 191 221 300 140 405 300 0.0%
5050-050-660 Other Expense 468 200 1,141 590 79 297 300 -49.2% TOTAL OTHER EXPENSES 44,291 28,678 37,633 41,690 18,408 34,497 34,166 -18.0%

CAPITAL OUTLAY
5050-050-740 Computer Equipment (over $1000) - 1,132 - - - - - 0.0% 5050-050-750 Computer Software - - - - 602 602 - 0.0%
TOTAL CAPITAL OUTLAY - 1,132 - - 602 602 - 0.0%
TOTAL LEISURE SERVICES 366,882 392,469 398,192 447,120 221,534 407,873 483,797 8.2%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LEISURE ACTIVITIES
FISCAL YEAR 2025/26
66 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LEISURE ACTIVITIES
FISCAL YEAR 2025/26

LEISURE SVCS SPEC PROGS

PERSONNEL SERVICES
5050-055-010 Salaries, Regular 102,083 102,536 144,415 161,255 81,705 163,410 174,526 8.2% 5050-055-020 Salaries, Part-time 18,454 38,711 43,035 45,000 22,413 45,810 47,500 5.6% 5050-055-090 Benefits 68,265 72,257 116,492 112,438 68,697 107,064 122,952 9.4% TOTAL PERSONNEL SERVICES 188,802 213,504 303,941 318,693 172,815 316,284 344,978 8.2%

OTHER EXPENSES
5050-055-120 Building/Grounds Maintenance 185 22 12 - - 38 - 0.0% 5050-055-140 Computer Equipment Maint 3,212 3,373 4,107 4,000 4,073 4,073 4,605 15.1% 5050-055-190 Other Equipment Maint 316 1,861 1,114 1,400 1,382 2,763 2,050 46.4% 5050-055-210 Advertising - 580 390 400 - - 500 25.0%
5050-055-220 Printing/Copying 279 757 - 400 - - - -100.0% 5050-055-230 Professional/Temp Service 5,136 19,369 17,428 20,000 11,501 19,786 19,800 -1.0% 5050-055-260 Rent of Property & Equipmt 2,145 10,310 6,400 10,500 655 9,458 8,600 -18.1% 5050-055-320 Office/Computer Supplies 255 386 - - - 31 - 0.0% 5050-055-350 Tools/Equipment (under $1000) 17,803 14,574 19,824 15,000 10,819 21,638 22,000 46.7% 5050-055-410 Meeting Expense - - 143 200 - - 2,000 900.0% 5050-055-420 Utilities 295 - - - - - - 0.0%
5050-055-430 Uniform Allowance 34,928 50,483 54,548 52,000 37,623 58,115 60,000 15.4% 5050-055-440 Training Expense - 469 861 1,000 - 816 1,000 0.0% 5050-055-460 Postage 16 76 97 100 - 81 - -100.0%
5050-055-490 Consumables 2,095 2,995 1,804 3,000 1,056 2,242 2,700 -10.0% 5050-055-660 Other Expense 14,652 21,040 24,501 28,000 20,920 28,355 30,000 7.1% TOTAL OTHER EXPENSES 81,317 126,296 131,228 136,000 88,029 147,396 153,255 12.7% TOTAL LEISURE SVCS SPEC PROGS 270,118 339,800 435,169 454,693 260,844 463,680 498,233 9.6% 67 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LEISURE ACTIVITIES
FISCAL YEAR 2025/26

ADVENTURE DAY CAMP

PERSONNEL SERVICES
5050-059-010 Salaries, Regular - 1,299 1,561 2,000 - - 2,000 0.0% 5050-059-020 Salaries, Part-time 45 9,978 7,553 8,000 6,462 6,462 - -100.0% 5050-059-090 Benefits 1 1,084 1,149 1,200 126 126 1,200 0.0% TOTAL PERSONNEL SERVICES 46 12,362 10,264 11,200 6,588 6,588 3,200 -71.4%

OTHER EXPENSES
5050-059-220 Printing/Copying - - - - - - - 0.0%
5050-059-230 Professional/Temp Service 32 - 32 675 365 365 - -100.0% 5050-059-260 Rent of Property & Equipment - - - 750 - - - -100.0% 5050-059-430 Uniform Allowance - - - 150 - - - -100.0%
5050-059-660 Other Expense 44 460 252 700 95 190 - -100.0% TOTAL OTHER EXPENSES 76 460 284 2,275 460 555 - -100.0% TOTAL ADVENTURE DAY CAMP 122 12,822 10,548 13,475 7,049 7,143 3,200 -76.3% 68 SWIMMING POOL

ANNUAL BUDGET
FY 2025/2026
69 CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

SWIMMING POOL
FISCAL YEAR 2025-26

PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

SWIMMING POOL

PERSONNEL SERVICES
5050-060-010 Salaries, Regular 1,342 596 1,420 1,700 882 2,299 1,700 0% 5050-060-020 Salaries, Part-time 103,299 133,129 141,993 140,000 89,459 148,249 158,000 13% 5050-060-030 Salaries, Overtime 2,671 1,443 740 1,500 - - 1,000 -33% 5050-060-090 Benefits 5,359 5,886 6,761 6,100 4,179 6,579 7,200 18% TOTAL PERSONNEL SERVICES 112,670 141,054 150,914 149,300 94,521 157,127 167,900 12%

OTHER EXPENSES
5050-060-120 Building/Grounds Maint 33,940 64,491 52,106 64,000 23,432 50,918 63,000 -2% 5050-060-190 Other Equipment Maint 6,784 2,539 5,047 4,000 16 35 - -100% 5050-060-220 Printing/Copying 6 - - - - - - 0%
5050-060-230 Professional/Temp Service 3,095 2,014 2,614 2,000 1,300 4,694 3,300 65% 5050-060-260 Rent of Property & Equipmt - - - - - - - 0% 5050-060-350 Tools/Equipment (under $1,000) 2,288 - 3,714 2,500 614 1,928 2,800 12% 5050-060-410 Meeting Expense - - 375 300 - - - -100%
5050-060-420 Utilities 27,026 34,986 33,676 35,000 16,018 33,173 36,500 4% 5050-060-430 Uniform Allowance 721 1,210 1,351 1,500 - 1,802 1,500 0% 5050-060-490 Pool Concessions - 164 - 200 - 119 - -100% 5050-060-520 Insurance, Liability 2,700 2,700 3,782 3,782 1,892 3,782 4,869 29% 5050-060-660 Other Expense 2,052 1,661 2,359 1,550 436 2,595 600 -61% TOTAL OTHER EXPENSES 76,324 112,053 105,025 114,832 43,708 99,046 112,569 -2%

CAPITAL OUTLAY
5050-060-730 Other Mach/Equip (over $1,000) - 7,917 3,232 - - 1,250 - 0% TOTAL CAPITAL OUTLAY 7,917 - 3,232 - - 1,250 - 0%
TOTAL SWIMMING POOL 196,912 253,107 259,170 264,132 138,229 257,423 280,469 6% 70 LIBRARY

ANNUAL BUDGET
FY 2025/2026
71 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

LIBRARY

PERSONNEL SERVICES
5050-080-010 Salaries, Regular 317,535 306,800 318,467 414,275 164,494 331,612 305,824 -35.5% 5050-080-020 Salaries, Part-time - - - - 132 132 - 0.0% 5050-080-030 Salaries, Overtime 73 82 - - - - - 0.0%
5050-080-090 Benefits 191,263 188,934 213,026 286,629 118,425 199,143 202,636 -41.4% TOTAL PERSONNEL SERVICES 508,871 495,816 531,493 700,904 283,051 530,887 508,460 -37.8%

OTHER EXPENSES
5050-080-120 Building/Grounds Maint 776 7,596 9,872 9,000 1,890 4,918 4,000 -125.0% 5050-080-140 Computer Maintenance 744 1,614 1,842 2,000 1,121 2,242 2,500 20.0% 5050-080-190 Other Equipment Maint - 195 409 250 76 161 250 0.0% 5050-080-210 Advertising 6,397 3,290 250 2,500 - - 1,600 -56.3% 5050-080-220 Printing/Copying 932 686 2,514 1,600 896 1,792 2,000 20.0% 5050-080-230 Professional/Temp Service 1,615 34,844 22,634 25,000 8,768 25,946 30,000 16.7% 5050-080-260 Rent of Property & Equipmt - - - - - - - 0.0% 5050-080-320 Office/Computer Supplies 1,221 6,902 5,969 3,500 1,368 3,937 4,000 12.5% 5050-080-330 Janitorial Supplies 23 - - 500 62 124 500 0.0% 5050-080-350 Tools/Equipment (under $1000) 533 208 3,363 1,000 - 534 1,000 0.0% 5050-080-360 Library Books 3,150 5,603 29,004 50,000 7,955 17,934 50,000 0.0% 5050-080-410 Meeting Expense 658 1,582 1,968 1,800 133 1,094 800 -125.0% 5050-080-420 Utilities 11,158 17,685 23,938 26,500 12,278 22,297 24,200 -9.5% 5050-080-430 Uniform Allowance 325 292 200 500 197 394 400 -25.0% 5050-080-440 Training Expense 761 - 2,749 2,000 2,730 5,198 2,000 0.0% 5050-080-450 Publication and Dues 701 30,412 28,563 33,000 27,974 28,735 30,000 -10.0% 5050-080-460 Postage 454 35 20 100 - 5 44 -127.3%
5050-080-490 Donations - 44 - - 72 - 0.0%
5050-080-520 Insurance, Liability 11,500 11,500 16,108 16,108 8,056 16,112 20,737 22.3% 5050-080-660 Other Expense 1,368 1,182 1,355 1,700 377 1,064 1,552 -9.5% TOTAL OTHER EXPENSES 42,315 123,670 150,759 177,058 73,880 132,559 175,583 -0.8%

CAPITAL OUTLAY
5050-080-730 Other Mach/Equipment (over $1,000) 24,686 1,363 - - - - 0.0% TOTAL CAPITAL OUTLAY 24,686 1,363 - - - - - 0.0%
TOTAL LIBRARY 620,849 575,872 682,252 877,962 356,931 663,446 684,043 -28.3%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LIBRARY
FISCAL YEAR 2025-26
72 GRANT-FUNDED PARKS PROGRAMS

ANNUAL BUDGET
FY 2025/2026
73 CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

SPECIAL GRANTS
FISCAL YEAR 2025-26

PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

CA LIBR LITERACY GRANT

PERSONNEL SERVICES
5060-020-010 Salaries, Regular 11,799 11,123 12,639 11,544 6,219 12,438 10,543 -9% 5060-020-020 Salaries, Part-time - 1,036 - - - - 0%
5060-020-090 Benefits 7,579 6,895 9,496 7,581 4,639 7,491 7,739 2% TOTAL PERSONNEL SERVICES 19,378 18,019 23,170 19,125 10,858 19,929 18,283 -4%

OTHER EXPENSES
5060-020-320 Office/Computer Supplies 351 - - - - - - 0% 5060-020-350 Tool/Equipment (under $1,000) 183 742 - - - - - 0% 5060-020-360 Library Books - 205 - - - - - 0%
5060-020-450 Publication and Dues 3,285 - - - 54 54 - 0% 5060-020-490 Donations - - - - - - - 0%
5060-020-660 Other Expense 1,992 9,723 6,145 25,273 - 23,777 13,487 -47% TOTAL OTHER EXPENSES 5,811 10,670 6,145 25,273 54 23,831 13,487 -47%

CAPITAL OUTLAY
5060-020-710 Office equipment (over $1000) - - 2,000 - - - - 0% TOTAL CAPITAL OUTLAY - - 2,000 - - - - 0%
TOTAL CA LIBR LITERACY GRANT 28,689 25,189 31,315 44,398 10,912 43,760 31,770 -28% 74 CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

SPECIAL GRANTS
FISCAL YEAR 2025-26

PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

LUNCH AT THE LIBRARY GRANT

PERSONNEL SERVICES
5060-031-010 Salaries, Regular - - 1,734 1,000 708 708 - -100% 5060-031-020 Salaries, Part-time - - 3,577 2,000 1,016 1,016 - -100% 5060-031-090 Benefits - - 1,652 1,000 633 633 - -100%
TOTAL PERSONNEL SERVICES - - 6,962 4,000 2,357 2,357 - -100%

OTHER EXPENSES
5060-031-230 Professional/Temp Services - - - - - -
5060-031-660 Other Expenses - - 8,036 7,172 7,440 20,144 18,471 158% TOTAL OTHER EXPENSES - - 8,036 7,172 7,440 20,144 18,471 158% TOTAL SUMMER FOOD SVC PROGRAM - - 14,999 11,172 9,796 22,501 18,471 65% 75 MEASURE H

ANNUAL BUDGET
FY 2025/2026
76 CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEET

MEASURE H
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET CHANGE

PUBLIC SAFETY SALES TAX FUND
004 4210 Transfers from Other Funds - - - - 7,496 7,496 - 0.0% 004 4220 Transfer to Other Funds (16,816) (41,705) (606,426) (65,000) (51,082) (95,514) (2,910,816) 4378.2% 004 4011 Sales Tax - Measure H 5,286,856 5,489,744 5,523,299 5,481,683 1,794,543 5,340,246 5,239,246 -4.4% 004 4516 State Grants - 6,374 - - - - - 0.0%
004 4601 Interest on Investments 29,771 87,201 134,417 80,000 68,522 125,330 115,000 43.8% 004 4811 Police Services 3,209 5,618 9,829 4,000 1,983 3,966 5,000 25.0% 004 4812 Police Cost Recoveries 62,199 67,045 143,310 60,000 - 76,265 77,000 28.3% 004 4994 Contributions 3,500 2,400 - - - - - 0.0%
TOTAL REVENUE 5,385,535 5,658,382 5,810,855 5,625,683 1,865,048 5,545,807 5,436,246 -3.4% ACTUAL
77 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

POLICE OPERATION

PERSONNEL SERVICES
5020-005-010 Salaries, Regular 843,733 913,489 932,950 1,120,928 471,979 1,049,245 1,244,138 11.0% 5020-005-030 Salaries, Overtime 107,047 135,937 146,229 107,000 90,225 191,536 115,000 7.5% 5020-005-090 Benefits 508,377 483,345 496,926 656,983 282,922 590,995 815,214 24.1% TOTAL PERSONNEL SERVICES 1,459,157 1,532,771 1,576,105 1,884,911 845,127 1,831,776 2,174,352 15.4%

OTHER OPERATING COSTS
5020-005-110 Vehicle Maintenance 140,454 165,661 160,600 167,000 99,470 184,099 172,850 3.5% 5020-005-120 Building/Grounds Maint 2,980 6,222 2,858 6,000 1,316 4,702 6,000 0.0% 5020-005-140 Computer Equipment Maintenance 7,687 11,417 20,747 13,500 9,603 17,602 15,000 11.1% 5020-005-190 Other Equipment Maint 385 1,392 612 3,000 3,362 7,763 5,000 66.7% 5020-005-220 Printing/Copying 1,829 2,920 2,864 3,000 1,415 1,924 3,000 0.0% 5020-005-230 Professional/Temp Service 30,599 37,833 56,566 40,000 15,080 43,943 51,000 27.5% 5020-005-260 Rent of Property & Equipment 40,000 20,000 22,385 29,000 2,265 22,697 30,000 3.4% 5020-005-320 Office/Computer Supplies 4,179 4,348 4,998 4,500 2,040 5,876 5,000 11.1% 5020-005-350 Tools/Equipment (under $1,000) 2,963 7,656 3,027 6,000 2,717 6,430 5,000 -16.7% 5020-005-410 Meeting Expense 207 142 238 150 140 289 500 233.3% 5020-005-420 Utilities 17,491 9,877 9,036 10,000 3,231 23,467 10,000 0.0% 5020-005-430 Uniform Allowance 5,056 5,613 10,739 5,000 6,555 24,132 8,000 60.0% 5020-005-440 Training Expense 8,163 10,999 26,634 12,000 18,974 41,008 15,000 25.0% 5020-005-450 Publications & Dues 504 590 2,275 600 7,590 7,897 1,500 150.0% 5020-005-460 Postage - - - - - 2 - 0.0%
5020-005-470 Range Expense 1,198 1,907 2,186 2,500 854 5,038 3,500 40.0% 5020-005-480 Firearms Expense 3,016 3,479 6,994 4,000 4,256 8,377 4,500 12.5% 5020-005-490 Investigation Costs 244 625 873 500 289 1,650 - -100.0% 5020-005-660 Other Expense 12,087 3,446 4,413 3,000 2,488 5,989 - -100.0% TOTAL OTHER EXPENSES 279,041 294,126 338,046 309,750 181,644 412,885 335,850 8.4%

CAPITAL OUTLAY
5020-005-710 Office Equipment (over $1,000) - - - - - 1,523 - 0.0% 5020-005-730 Other Mach/Equip (over $1,000) 144,476 40,939 25,678 42,000 2,860 92,944 42,000 0.0% 5020-005-740 Computer Equipment (over $1,000) 562 2,374 1,561 - 314 2,362 - 0.0% TOTAL CAPITAL OUTLAY 145,038 43,313 27,239 42,000 3,173 96,829 42,000 0.0% TOTAL MEASURE H POLICE 1,883,236 1,870,210 1,941,390 2,236,661 1,029,944 2,341,490 2,552,202 14.1%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

MEASURE H
FISCAL YEAR 2025/26
78 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

FIRE DEPARTMENT

PERSONNEL SERVICES
5021-001-010 Salaries, Regular 893,113 955,746 1,068,140 1,072,608 555,657 1,101,459 1,144,856 6.7% 5021-001-020 Salaries, Part-time - - - - - 518 - 0.0%
5021-001-030 Salaries, Overtime 230,520 308,481 159,607 180,000 91,685 146,544 190,000 5.6% 5021-001-090 Benefits 570,982 636,848 707,606 739,682 468,845 703,871 771,217 4.3% TOTAL PERSONNEL SERVICES 1,901,075 1,694,615 1,935,353 1,992,290 1,116,186 1,952,392 2,106,073 5.7%

OTHER OPERATING COSTS
5021-001-110 Vehicle Maintenance 48,155 58,605 158,861 80,000 41,181 84,764 36,800 -54.0% 5021-001-120 Building/Grounds Maintenance 5,580 10,011 3,866 10,500 4,795 9,141 12,000 14.3% 5021-001-140 Computer Equipment Maintenance 8,750 6,657 3,846 10,500 639 7,605 11,000 4.8% 5021-001-190 Other Equipment Maintenance 12,132 14,230 5,148 40,000 12,061 25,281 45,000 12.5% 5021-001-220 Printing/Copying 1,168 1,711 2,221 2,600 672 1,327 2,700 3.8% 5021-001-230 Professional/Temp Service 85 55 373 2,200 - 220 2,200 0.0% 5021-001-320 Office/Computer Supplies 757 4,569 1,772 5,300 835 1,751 5,300 0.0% 5021-001-330 Janitorial Supplies 564 1,937 1,306 2,600 1,004 3,925 2,700 3.8% 5021-001-350 Tools/Equipment (under $1,000) 8,892 28,197 11,707 21,000 4,307 7,155 25,000 19.0% 5021-001-410 Meeting Expense 14 28 - - - - - 0.0%
5021-001-420 Utilities 5,813 4,976 4,126 10,500 848 2,492 10,500 0.0% 5021-001-430 Uniform Allowance 862 257 3,030 4,400 1,096 1,096 4,400 0.0% 5021-001-440 Training Expense 9,372 8,611 8,765 50,400 1,790 6,858 55,000 9.1% 5021-001-450 Publications & Dues 4,315 3,357 4,130 3,100 1,196 3,649 3,200 3.2% 5021-001-660 Other Expenses 4,601 3,320 5,346 7,000 6,002 11,757 7,000 0.0% TOTAL OTHER EXPENSES 146,520 111,059 214,500 250,100 76,426 167,134 222,800 -10.9%

CAPITAL OUTLAY
5021-001-710 Office Equipment (over $1,000) - 2,727 - - - - - 0.0% 5021-001-730 Other Mach/Equip (over $1,000) - 24,436 7,955 25,000 - - 25,000 0.0% TOTAL CAPITAL OUTLAY 27,162 - 7,955 25,000 - - 25,000 0.0% TOTAL MEASURE H FIRE DEPARTMENT 1,805,674 2,074,758 2,157,807 2,267,390 1,192,612 2,119,526 2,353,873 3.8%

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT

MEASURE H
FISCAL YEAR 2025/26
79 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

PUBLIC SAFETY STATION

OTHER EXPENSES
5022-000-120 Building/Grounds Maintenance 1,120 3,490 2,915 4,500 1,465 4,803 4,500 0.0% 5022-000-420 Utilities 58,136 82,050 87,797 90,000 42,916 93,936 95,000 5.3% 5022-000-520 Insurance, Liability 114,000 114,000 159,680 159,680 79,838 159,680 205,564 22.3% TOTAL OTHER EXPENSES 173,256 199,540 250,392 254,180 124,219 258,419 305,064 16.7% TOTAL PUBLIC SAFETY STATION 173,256 199,540 250,392 254,180 124,219 258,419 305,064 16.7%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PUBLIC SAFETY STATION

MEASURE H
FISCAL YEAR 2025/26
80 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

LIBRARY

PERSONNEL SERVICES
5050-080-010 Salaries, Regular 113,474 107,288 144,555 144,878 61,305 122,610 105,090 -37.9% 5050-080-020 Salaries, Part-time 89,911 117,838 113,293 157,250 74,978 149,955 181,950 13.6% 5050-080-090 Benefits 82,719 83,300 117,453 110,887 54,281 101,031 91,167 -21.6% TOTAL PERSONNEL SERVICES 286,104 308,426 375,301 413,015 190,564 373,596 378,207 -9.2%

OTHER EXPENSES
5050-080-110 Vehicle Maintenance - - - 5,000 - - 3,000 -66.7% 5050-080-120 Building/Grounds Maint 225 1,794 2,140 4,000 350 700 4,000 0.0% 5050-080-140 Computer Maintenance - - 475 3,000 98 573 1,000 -200.0% 5050-080-190 Other Equipment Maint - 60 631 5,000 189 379 3,000 -66.7% 5050-080-210 Advertising 5,197 4,727 250 8,000 - - 5,100 -56.9% 5050-080-220 Printing/Copying 4,493 6,022 3,541 8,000 1,667 2,659 5,000 -60.0% 5050-080-230 Professional/Temp Service 7,190 11,481 23,198 25,000 9,356 18,713 43,244 42.2% 5050-080-260 Rent of Property & Equipmt - 300 56 5,000 - - 2,656 -88.3% 5050-080-320 Office/Computer Supplies 1,034 1,135 4,094 6,000 1,357 2,714 6,000 0.0% 5050-080-330 Janitorial Supplies - 1,152 1,353 1,500 627 1,254 1,500 0.0% 5050-080-350 Tools/Equipment (under $1000) 230 1,299 1,182 8,000 - - 4,000 -100.0% 5050-080-360 Library Books 8,563 10,416 22,763 50,000 5,712 11,424 50,000 0.0% 5050-080-410 Meeting Expense - - - 1,500 - - 1,500 0.0% 5050-080-420 Utilities 12,911 19,069 20,666 30,000 10,532 20,066 30,000 0.0% 5050-080-440 Training Expense - - 967 5,000 1,641 2,357 5,000 0.0% 5050-080-450 Publication and Dues 22,997 37,616 35,217 45,000 31,982 39,810 45,000 0.0% 5050-080-490 Consumables 7,686 8,197 12,260 20,000 1,408 11,671 20,000 0.0% 5050-080-520 Insurance, Liability 4,600 4,600 6,444 6,444 3,222 6,444 8,296 22.3% 5050-080-660 Other Expense 9,597 10,448 10,709 16,000 2,054 7,674 16,000 0.0% TOTAL OTHER EXPENSES 84,723 118,316 145,946 252,444 70,195 126,438 254,296 0.7%

CAPITAL OUTLAY
5050-080-710 Office Equpment (over $1000) - - 1,716 - - - - 0.0% TOTAL CAPITAL OUTLAY - - 1,716 - - - - 0.0%
TOTAL LIBRARY 426,742 370,827 522,963 665,459 260,758 500,034 632,503 -5.2%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - LIBRARY & LITERACY

MEASURE H
FISCAL YEAR 2025/26
81 MEASURE I

ANNUAL BUDGET
FY 2025/2026
82 CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEET

MEASURE I
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET CHANGE

MEASURE I SALES TAX FUND
005 4210 Transfer from Other Funds - 2,932 - 60,500 - - - 0.0% 005 4220 Transfer to Other Funds (696,167) (889,571) (4,163,053) (14,005,018) (3,410,538) (4,810,530) (14,899,356) 6.4% 005 4011 Sales Tax - Measure I 10,636,501 10,950,554 11,080,945 10,963,913 3,600,232 10,611,669 10,487,075 -4.3% 005 4502 Sales Tax - Measure R - - 62,839 42,000 5,186 127,261 150,000 257.1% 005 4516 State Grants - 69,413 85,401 80,000 - - - -100.0% 005 4601 Interest on Investments 140,649 399,286 598,851 300,000 253,903 362,520 325,000 8.3% 005 4811 Police Services 2,463 2,316 5,316 2,000 3,545 3,874 5,000 150.0% 005 4812 Police Cost Recoveries 58,197 - 73,594 - - 73,594 74,000 N/A TOTAL REVENUE 10,837,809 11,421,569 11,906,946 11,387,913 3,862,865 11,178,918 11,041,075 -3.0% ACTUAL
83 CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

MEASURE I
FISCAL YEAR 2025/26

PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

POLICE OPERATION

PERSONNEL SERVICES
5020-001-010 Salaries, Regular 1,344,039 1,360,856 1,614,217 2,111,020 993,975 2,320,650 2,493,448 18.1% 5020-001-020 Salaries, Part-time - - 311 - - 75 100,000 N/A 5020-001-030 Salaries, Overtime 121,279 204,326 254,055 175,000 112,569 278,267 200,000 14.3% 5020-001-090 Benefits 654,462 696,492 898,761 1,229,283 695,704 1,239,502 1,554,765 26.5% TOTAL PERSONNEL SERVICES 2,119,781 2,261,674 2,767,345 3,515,303 1,802,248 3,838,494 4,348,213 23.7%

OTHER OPERATING COSTS
5020-001-110 Vehicle Maintenance 863,300 1,010,943 1,197,713 1,100,000 682,795 1,411,548 1,340,000 21.8% 5020-001-120 Building/Grounds Maint 6,491 4,141 2,923 4,000 1,218 5,083 4,000 0.0% 5020-001-140 Computer Equipment Maintenance 11,771 11,176 28,265 13,000 12,018 19,287 20,000 53.8% 5020-001-190 Other Equipment Maint 1,961 5,231 872 10,000 349 11,897 10,000 0.0% 5020-001-220 Printing/Copying 957 848 2,243 1,000 796 1,591 1,000 0.0% 5020-001-230 Professional/Temp Service 38,388 56,502 70,384 70,000 22,799 57,296 78,000 11.4% 5020-001-260 Rent of Property & Equipment 253,798 126,899 130,086 156,000 3,020 130,395 156,000 0.0% 5020-001-320 Office/Computer Supplies 6,872 8,289 6,466 6,000 2,389 8,931 8,000 33.3% 5020-001-350 Tools/Equipment (under $1,000) 5,498 7,300 7,760 8,000 3,473 8,999 5,000 -37.5% 5020-001-410 Meeting Expense 205 293 798 500 187 512 500 0.0% 5020-001-420 Utilities 8,457 6,434 7,515 7,000 3,690 31,076 35,000 400.0% 5020-001-430 Uniform Allowance 13,743 17,681 18,446 20,000 7,347 41,498 35,000 75.0% 5020-001-440 Training Expense 33,626 43,404 54,501 45,000 31,609 73,529 55,000 22.2% 5020-001-450 Publications & Dues 1,195 716 3,512 5,000 7,571 8,405 5,000 0.0% 5020-001-460 Postage - - - - - 3 - 0.0%
5020-001-470 Range Expense 1,841 2,933 3,351 3,000 1,313 8,404 3,000 0.0% 5020-001-480 Firearms Expense 4,640 5,333 10,700 7,000 6,547 14,616 10,000 42.9% 5020-001-490 Investigation Costs 353 1,265 1,330 1,000 433 1,913 - -100.0% 5020-001-660 Other Expense 5,273 2,075 12,051 6,000 1,220 4,354 - -100.0% TOTAL OTHER EXPENSES 1,258,370 1,311,464 1,558,915 1,462,500 788,774 1,839,337 1,765,500 20.7%

CAPITAL OUTLAY
5020-001-710 Office Equipment (over $1,000) - - 1,484 - 16,893 22,942 - 0.0% 5020-001-720 Automotive Equip (over $1,000) 281,367 - 69,612 225,000 264,009 261,282 - -100.0% 5020-001-730 Other Mach/Equip (over $1,000) 122,336 243,669 59,209 237,000 45,351 543,138 240,000 1.3% 5020-001-740 Computer Equipment (over $1,000) 843 6,825 5,882 - 470 1,028 - 0.0% TOTAL CAPITAL OUTLAY 404,546 250,494 136,188 462,000 326,723 828,390 240,000 -48.1% TOTAL MEASURE I POLICE 3,782,697 3,823,633 4,462,447 5,439,803 2,917,746 6,506,221 6,353,713 16.8% 84 PROPOSED YOY
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET CHANGE

FIRE DEPARTMENT

PERSONNEL SERVICES
5021-001-010 Salaries, Regular 466,211 571,736 641,362 833,616 378,287 838,991 1,136,366 36.3% 5021-001-030 Salaries, Overtime 16,292 67,450 111,130 160,000 81,405 102,551 188,000 17.5% 5021-001-090 Benefits 299,048 394,025 474,214 616,507 366,912 555,391 736,799 19.5% TOTAL PERSONNEL SERVICES 781,551 1,033,211 1,226,706 1,610,123 826,605 1,496,933 2,061,165 28.0%

OTHER OPERATING COSTS
5021-001-110 Vehicle Maintenance 542,378 754,236 1,128,118 800,000 435,529 842,442 492,150 -38.5% 5021-001-120 Building/Grounds Maintenance 2,471 1,232 1,058 10,500 - 7,430 10,500 0.0% 5021-001-140 Computer Equipment Maintenance 2,982 6,529 12,373 7,900 2,620 11,035 18,295 131.6% 5021-001-190 Other Equipment Maintenance 27,489 32,488 46,752 112,000 50,848 132,999 115,090 2.8% 5021-001-220 Printing/Copying 202 119 559 1,200 91 1,110 1,260 5.0% 5021-001-320 Office/Computer Supplies 1,019 728 1,136 3,400 125 3,744 3,500 2.9% 5021-001-330 Janitorial Supplies 276 20 3,282 1,200 55 2,448 1,200 0.0% 5021-001-350 Tools/Equipment (under $1,000) 6,732 23,696 13,760 21,000 1,801 12,164 23,000 9.5% 5021-001-410 Meeting Expense 424 643 838 1,700 468 1,175 1,785 5.0% 5021-001-420 Utilities 4,892 8,400 10,464 10,500 3,957 12,437 11,025 5.0% 5021-001-430 Uniform Allowance 41,105 742 16,341 8,400 1,312 16,690 8,820 5.0% 5021-001-440 Training Expense 88,147 46,461 75,979 184,000 55,087 89,407 190,000 3.3% 5021-001-450 Publications & Dues 2,908 4,153 4,616 2,100 1,134 7,175 2,200 4.8% 5021-001-460 Postage - - 184 700 - 95 700 0.0%
5021-001-660 Other Expenses 545 2,863 6,116 5,600 366 17,991 5,700 1.8% TOTAL OTHER EXPENSES 721,570 882,310 1,321,575 1,170,200 553,389 1,158,342 885,225 -24.4%

CAPITAL OUTLAY
5021-001-720 Automotive Equipment 231,561 61,482 928,845 996,000 - 1,032,360 - -100.0% 5021-001-730 Other Mach/Equip (over $1,000) 56,297 101,752 63,331 110,000 1,077 33,530 - -100.0% 5021-001-740 Computer Equip (over $1,000) - - - - - 140 - 0.0% TOTAL CAPITAL OUTLAY 287,858 163,234 992,175 1,106,000 1,077 1,066,030 - -100.0% TOTAL MEASURE I FIRE DEPARTMENT 1,790,978 2,078,755 3,540,456 3,886,323 1,381,071 3,721,305 2,946,390 -24.2%

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT

MEASURE I
FISCAL YEAR 2025/26
85 BUDGET ACTUAL PROJECTED PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 30-Jun-25 2025/26 BUDGET CHANGE

STREET MAINTENANCE
005 5030-030-010 Salaries, Regular 46,627 48,874 62,901 144,744 24,050 89,632 140,736 -2.8% 005 5030-030-030 Salaries, Overtime 56 - - - - - - 0.0% 005 5030-030-090 Benefits 39,041 39,864 56,595 116,942 18,136 46,407 117,015 0.1% 005 5030-030-110 Vehicle Maintenance - - - 8,000 - - 8,000 0.0% 005 5030-030-190 Other Equipment Maint - - - 7,000 - - 7,000 0.0% 005-5030-030-320 Office/Computer Supplies - - 218 - - - - 0.0% 005 5030-030-340 Maint & Repair Materials 1,060 52 273 3,000 - - 3,000 0.0% 005 5030-030-350 Tools/Equipment (under $1,000) 1,580 197 365 2,000 - - 2,000 0.0% 005 5030-030-430 Uniform Allowance 1,261 2,193 1,702 2,500 330 1,100 2,500 0.0% 005 5030-030-440 Training Expense 1,045 - 2,600 1,000 - - 1,000 0.0% 005 5030-030-720 Automotive Equipment - - - 70,000 - 70,000 45,000 -35.7% 005 5030-030-740 Computer Equip (over $1,000) 1,352 - - - - - - 0.0% TOTAL MEASURE I STREET MAINTENANCE 92,021 91,179 124,654 355,186 42,515 207,139 326,251 -8.1% ACTUAL

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEET

MEASURE I
FISCAL YEAR 2025/26
86 BUDGET ACTUAL PROJECTED PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 30-Jun-25 2025/26 BUDGET CHANGE

LITTER ABATEMENT
005 5030-047-110 Vehicle Maintenance - 51 - - - - - 0.0% 005 5030-047-230 Professional/Temp Service - 123,154 203,988 172,000 47,528 139,245 - -100.0% 005 5030-047-260 Rent of Property & Equipment - 266 - - - - - 0.0% 005 5030-047-350 Tools/Equipment (under $1,000) - 422 - - - - - 0.0% 005 5030-047-730 Other Mach/Equip (over $1000) - 14,892 - - - - - 0.0% TOTAL MEASURE I LITTER ABATEMENT - 138,785 203,988 172,000 47,528 139,245 - 0.0%

TRAIL MAINTENANCE
005 5030-048-010 Salaries, Regular - - - - - - 43,320 N/A 005 5030-048-090 Benefits - - - - - - 34,507 N/A
005 5030-048-350 Tools/Equipment (under $1,000) - - - - - - 22,173 N/A 005 5030-048-730 Other Mach/Equip (over $1000) - - - - - - 50,000 N/A TOTAL MEASURE I TRAIL MAINTENANCE - - - - - - 150,000 100.0% ACTUAL

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEET

MEASURE I
FISCAL YEAR 2025/26
87 AMERICAN RESCUE PLAN ACT

ANNUAL BUDGET
FY 2025/2026
88 CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEET

AMERICAN RESCUE PLAN ACT
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26BUDGET

AMERICAN RESCUE PLAN ACT
006 4210 Transfers from Other Funds - - - 60,500 - - -
006 4220 Transfer to Other Funds - (3,283,386) (2,531,934) (7,620,000) (484,997) (904,910) (6,713,919) 006 4517 Federal Grants 2,870,401 6,090,051 3,221,931 8,357,167 548,560 1,065,828 7,153,868 006 4601 Interest on Investments 115,391 138,112 312,284 100,000 132,208 211,074 100,000 TOTAL REVENUE 2,985,792 6,228,163 3,534,215 8,457,167 680,768 1,276,902 7,253,868 ACTUAL
89 CITY OF PORTERVILLE

BUDGET WORKSHEETS

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

AMERICAN RESCUE PLAN ACT

PERSONNEL SERVICES
5060-001-010 Salaries, Regular - 2,096,573 151,354 36,284 35,409 35,409 - 5060-001-030 Salaries, Overtime - - 173 - 76 76 -
5060-001-050 Salaries, COVID-19 - 89,586 25,770 - - - - 5060-001-090 Benefits - 186,337 59,444 25,224 26,785 26,785 - TOTAL PERSONNEL SERVICES - 2,372,496 236,742 61,508 62,270 62,270 -

OTHER EXPENSES
5060-001-230 Professional/Temp Services - 6,975 274,154 400,000 - - - 5060-001-350 Tools/Equipment (under $1000) - 22,417 - - 481 2,590 3,000 5060-001-410 Meeting Expenses - 40 - - - - -
5060-001-490 Special Consumables - - - - - - -
5060-001-660 Other Expenses - 250,000 721 1,000 256 256 - TOTAL OTHER EXPENSES - 279,432 274,875 401,000 737 2,846 3,000

CAPITAL OUTLAY
5060-001-720 Automotive Equip (over $1000) - - 20,071 70,000 - - 50,000 5060-001-730 Other Mach/Equip (over $1000) - 154,737 158,308 204,659 556 67,494 44,334 TOTAL CAPITAL OUTLAY - 154,737 178,380 274,659 556 67,494 94,334 TOTAL AMERICAN RESCUE PLAN ACT - 2,806,665 689,997 737,167 63,563 132,610 97,334

AMERICAN RESCUE PLAN ACT
FISCAL YEAR 2025/26
90 ZALUD ESTATE

ANNUAL BUDGET
FY 2025/2026
91 BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET

ZALUD HOUSE FUND
018 4210 Transfers from Other Funds 10,000 10,000 10,000 10,000 16,176 - - TOTAL TRANSFERS 10,000 10,000 10,000 10,000 16,176 - -
018 4517 Federal Grants 19,154 - - - - - -
018 4601 Interest on Investments 353 502 - 200 - - -
018 4833 Zalud House - Rental 2,792 2,636 1,350 2,600 - - - 018 4834 Zalud House - Admissions 2,694 3,464 3,086 3,300 - - - 018 4994 Contributions 385 487 - - - - -
018 4999 Other Revenues - 5 - 500 - - -
TOTAL REVENUE 25,378 7,094 4,436 6,600 - - -
FISCAL YEAR 2025/26

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
92 BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET

ZALUD HOUSE
018-5050-035-010 Salaries, Regular 1,784 2,811 3,363 3,600 - - - 018-5050-035-020 Salaries, Part-time 15,277 16,417 17,699 18,000 - - - 018-5050-035-030 Salaries, Overtime 78 - - - - - -
018-5050-035-090 Benefits 7,198 8,905 10,520 8,800 - - - 018-5050-035-120 Building/Grounds Maint 3,061 1,838 2,319 2,500 - - - 018-5050-035-230 Professional/Temp Services 2,177 1,486 1,802 1,500 - - - 018-5050-035-350 Tools/Equipment 87 34 - - - - -
018-5050-035-420 Utilities 4,957 5,396 4,584 5,000 - - - 018-5050-035-520 Insurance, Liability 1,355 1,355 1,898 1,898 - - - 018-5050-035-660 Other Expense 5,060 206 - 300 - - -
TOTAL 41,035 38,448 42,184 41,598 - - -
FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
93 CDBG

ANNUAL BUDGET
FY 2025/2026
94 CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET

COMMUNITY DEVELOPMENT BLOCK GRANT
019 4220 Transfers to Other Funds (1,447,099) (1,123,992) (1,401,267) (2,600,000) (471,704) (1,034,192) (2,405,654) 019 4516 State Grants 875,499 725,101 480,833 793,840 39,607 614,760 1,019,058 019 4517 Federal Grants 1,173,666 530,614 708,921 800,000 23,555 673,555 739,428 019 4601 Interest on Investments 62,929 83,378 66,146 65,000 21,901 43,802 45,000 019 4998 Penalties 351 259 144 300 - 172 200
019 4999 Other Revenues - - - 1,900,000 - - 1,900,000
TOTAL REVENUE 2,112,444 1,339,352 1,256,044 3,559,140 85,063 1,332,289 3,703,686 ACTUAL
95 CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET

COMMUNITY DEVELOPMENT BLOCK GRANT
019 5030-025-010 Salaries, Regular 93,636 93,421 90,448 96,000 30,798 84,081 111,426 019 5030-025-090 Benefits 54,237 55,617 56,167 55,000 21,486 52,864 71,168 019 5030-025-210 Advertising 3,888 1,426 1,905 2,000 1,334 2,653 2,000 019 5030-025-220 Printing/Copying 175 262 - 300 - 112 300 019 5030-025-230 Professional/Temp Service 14,851 9,420 9,980 15,000 - 12,000 15,000 019 5030-025-320 Office/Computer Supplies 70 103 111 300 - 50 300 019 5030-025-410 Meeting Expense 120 217 12 500 - - 500 019 5030-025-430 Uniform Allowance - - - - - - -
019 5030-025-440 Training Expense - - 341 1,000 1,679 943 1,000 019 5030-025-450 Publication and Dues 694 615 803 1,000 175 928 1,000 019 5030-025-460 Postage 359 456 483 500 220 541 541
019 5030-025-620 Debt Redemption 566,968 55,522 - - - - - 019 5030-025-660 Other Expense 20 - - - - - -
TOTAL DIVISION 735,017 217,058 160,250 171,600 55,691 154,172 203,235 ACTUAL
96 TRANSIT

ANNUAL BUDGET
FY 2025/2026
97 CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET

TRANSIT
020 4210 Transfers from other funds - - - - - - -
020 4220 Transfers to other funds (1,616,964) (1,781,499) (6,725) (7,198,000) (5,649) (844,309) (17,333,000) 020 4502 Sales Tax, Measure R 85,000 14,167 - 170,000 - - 170,000 020 4508 State Gasoline Tax - 325 LTF - 346,500 - 1,497,284 3,620,348 3,620,348 4,134,325 020 4509 State Gasoline Tax - STAF 33,307 1,312,074 - 1,000,000 925,602 925,602 812,002 020 4516 State Grants 709,508 - - - - 1,023,600 9,227,200 020 4517 Federal Grants 4,159,656 1,297,031 - 9,458,400 - 5,721,229 10,089,200 020 4518 County Reimbursements 298,224 - - - - - -
020 4601 Interest on Investments - 1,211 375 - 774 2,728 3,000 020 4607 Rent of Buildings - - - - - - -
020 4609 Rent of Equipment - - - - - -
020 4822 Fuel Sales 11,423 4,845 11,196 - 5,784 63,988 11,500 020 4825 Transit Services/TCRTA 80,295 1,076,783 1,365,438 - (1,467) (1,467) - 020 4890 Vending/Pay Phone/Parking - - - - - - -
020 4891 Advertisements 37,642 - - 12,000 - - -
020 4896 Transit Ticket Sales 258,472 190,253 - 400,000 46,685 124,046 675,000 020 4992 Sale of Personal Property - 2,873 7,458 - 1,798 3,322 3,322 020 4995 Reimbursements and refunds 192,897 4,474 - - - 35,466 - 020 4998 Penalties 18 - - - - - -
020 4999 Other Revenues - - - 500 - 1,181 500
TOTAL REVENUE 5,866,442 4,250,211 1,384,466 12,538,184 4,599,523 11,520,043 25,126,049

ACTUAL ACTUAL
98 CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET CHANGE

TRANSIT ADMINISTRATION
020 5011-070-010 Salaries, Regular 109,762 14,786 18,438 330,742 104,022 260,421 414,509 25.3% 020 5011-070-030 Salaries, Overtime - - - - - 102 - 0.0% 020 5011-070-040 Car Allowance - - 1,000 - 2,400 4,800 4,080 0.0% 020 5011-070-090 Benefits 62,060 8,513 11,971 211,690 68,879 131,510 239,974 13.4% 020-5011-070-110 Vehicle Maintenace - - - - 522 - 1,500 0.0% 020 5011-070-120 Building/Grounds Maintenance 14,271 3,427 2,705 25,000 15,028 31,296 5,000 -80.0% 020 5011-070-140 Computer Equipment Maintenance 106,589 1,843 73 2,000 1,103 1,911 5,000 150.0% 020 5011-070-190 Other Equipment Maintenance 6,555 - 266 5,000 - 5,034 - -100.0% 020 5011-070-210 Advertising 5,726 - 978 10,000 2,075 2,411 300,000 2900.0% 020 5011-070-220 Printing/Copying 293 - - 5,000 2,925 7,596 5,000 0.0% 020 5011-070-230 Professional/Temp Service 218,942 - 89,305 840,000 59,079 256,031 130,000 -84.5% 020 5011-070-250 Contract Services(Administration) 86,441 - - - - - - 0.0% 020 5011-070-260 Rent of property & Equipment - - 219 - 230 1,003 600 N/A 020 5011-070-280 Administrative Expense - - - - - - 61,859 N/A 020 5011-070-320 Office/Computer Supplies - - 270 5,000 130 7,511 5,000 0.0% 020 5011-070-330 Janitorial Supplies - - - 20,000 - - - -100.0% 020 5011-070-350 Tools/Equipment (under $1,000) 163 - 5,862 - 197 2,546 - 0.0% 020 5011-070-410 Meeting Expense 238 89 62 10,000 3,415 3,772 5,000 -50.0% 020 5011-070-420 Utilities 75,546 71,340 69,275 50,000 29,224 55,084 65,000 30.0% 020 5011-070-440 Training Expense - - 650 5,000 442 5,527 5,000 0.0% 020 5011-070-450 Publication and Dues - - 1,055 15,000 2,975 4,104 10,000 -33.3% 020 5011-070-520 Insurance, Liability 190,722 139,336 310,990 225,000 327,641 340,714 350,000 55.6% 020 5011-070-540 Insurance, Property - - - 30,000 - - 30,000 0.0% 020 5011-070-660 Other Expense 276 - - 15,000 291 5,564 15,000 0.0% 020 5011-070-710 Office Equipment (over $1000) 1,202 - - 50,000 - - - -100.0% 020-5011-070-720 Automotive Equipment - - - - 151,311 155,037 - 0.0% 020 5011-070-730 Other Mach/Equipment (over $1000) - - 4,700 - - 1,582 - 0.0% 020 5011-070-740 Computer Equipment (over $1000) - - 3,705 6,000 7,834 7,834 5,000 -16.7% TOTAL 878,786 239,334 521,524 1,860,432 779,724 1,291,390 1,657,523 -10.9%

ACTUAL ACTUAL
99 CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET CHANGE

ACTUAL ACTUAL
ADA PARATRANSIT ON DEMAND (Woodlake)
020 5011-075-110 Vehicle Maintenance 26,022 18,508 25,191 - 789 789 - 0.0% 020 5011-075-230 Professional/Temp Service - - - - - - - 0.0% 020 5011-075-250 Contract Services 61,803 - - - - - - 0.0% 020 5011-075-660 Other Expense - - - - - - - 0.0%
020 5011-075-720 Automotive Equip (over $1,000) - - - - - - - 0.0% 020 5011-075-730 Other Mach/Equip (over $1,000) - - - - - - - 0.0% TOTAL 87,825 18,508 25,191 - 789 789 - 0.0%
100

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET CHANGE

ACTUAL ACTUAL

ADA PARATRANSIT ON DEMAND
020 5011-080-110 Vehicle Maintenance 35,839 32,849 22,850 100,000 31,722 67,853 65,000 -35.0% 020 5011-080-250 Contract Services 270,651 - - 200,000 162,217 405,788 375,000 87.5% 020 5011-080-660 Other Expense - - - - - - - 0.0%
020 5011-080-720 Automotive Equip (over $1,000) - - - - - - - 0.0% 020 5011-080-730 Other Mach/Equip (over $1,000) - - - - - - - 0.0% TOTAL 306,490 32,849 22,850 300,000 193,939 473,641 440,000 46.7%

MICRO TRANSIT ON DEMAND
020 5011-085-110 Vehicle Maintenance 102,394 126,845 220,607 400,000 65,668 136,676 135,000 -66.3% 020 5011-085-190 Other Equipment Maintenance - - - - - - - 0.0% 020 5011-085-250 Contract Services 361,296 - - 1,000,000 512,072 1,170,766 1,100,000 10.0% 020 5011-085-720 Automotive Equip (over $1,000) - - - - - - - 0.0% 020 5011-085-730 Other Mach/Equip (over $1,000) - - - - - - - 0.0% TOTAL 463,690 126,845 220,607 1,400,000 577,740 1,307,442 1,235,000 -11.8% 101

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 2025/26 BUDGET CHANGE

ACTUAL ACTUAL

FIXED ROUTE
020 5011-090-110 Vehicle Maintenance 458,268 664,381 714,677 1,000,000 504,790 947,775 1,000,000 0.0% 020 5011-090-190 Other Equipment Maintenance 1,284 759 - - - - - 0.0% 020 5011-090-230 Professional/Temp Service - - - - - - - 0.0% 020 5011-090-250 Contract Services 1,779,133 - - 1,750,000 1,251,774 2,952,708 2,600,000 48.6% 020 5011-090-350 Tools/Equipment under $1000 409 - - - - - - 0.0% 020 5011-090-660 Other Expense - - - - - - - 0.0%
020 5011-090-720 Automotive Equip (over $1,000) 13,373 - - 50,000 - - - -100.0% 020 5011-090-730 Other Mach/Equip (over $1,000) - - - - - - - 0.0% TOTAL 2,252,467 665,140 714,677 2,800,000 1,756,563 3,900,483 3,600,000 28.6% Operations Total 3,989,258 1,082,676 1,504,850 6,360,432 3,308,755 6,972,956 6,932,523 9.0% 102

SAFETY GRANTS

ANNUAL BUDGET
FY 2025/2026
103

BUDGET ACTUAL PROJECTED PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 30-Jun-25 25/26 BUDGET

SPECIAL SAFETY GRANTS
025-4220 Transfers to Other Funds - (2,837) - - - - -
TOTAL - (2,837) - - - - -
025 4601 Interest on Investments 1,599 760 284 200 6 6 100 025 4515 Grants - Miscellaneous - 50,000 81,561 - 139,740 139,740 35,824 025 4516 State grants 190,352 211,609 186,159 197,619 134,085 293,700 206,533 025 4517 Federal grants 5,176 453,348 449,482 696,319 293,640 766,316 95,000 025 4811 Police Services 643 467 - - - - -
025 4811.9 PD Explorers Revenue 150 - - - 100 100 100
025 4994 Contributions 617 30 5,000 12,000 3,500 3,500 8,000 TOTAL 198,537 716,214 722,485 906,138 571,072 1,203,362 345,557

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

SPECIAL SAFETY GRANTS
ACTUAL
104

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS
FISCAL YEAR 2025/26

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

COPS GRANT

PERSONNEL SERVICES
5020-005-010 Salaries, Regular 107,679 113,721 98,809 106,580 51,020 86,520 115,184 5020-005-030 Salaries, Overtime 7,516 8,063 4,978 7,000 3,811 4,243 - 5020-005-090 Benefits 71,951 71,381 75,911 83,539 45,726 63,275 88,217 TOTAL PERSONNEL SERVICES 187,145 193,164 179,698 197,119 100,558 154,038 203,401

OTHER OPERATING COSTS
5020-005-440 Training Expense - (363) - 500 - - -
TOTAL OTHER OPERATING COSTS - (363) - 500 - - -
TOTAL COPS GRANT 187,145 192,801 179,698 197,619 100,558 154,038 203,401

COPS GRANT
105

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS
FISCAL YEAR 2025/26

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

DMV SPECIAL TRUST FUNDS

OTHER EXPENSES
5020-009-660 Other Expense 11,395 13,560 11,824 4,000 4,927 11,824 - TOTAL OTHER EXPENSES 11,395 13,560 11,824 4,000 4,927 11,824 -

CAPTIAL OUTLAY
5020-009-730 Other Machinery/Equip - - 48,971 96,806 - 46,515 35,824 TOTAL CAPITAL OUTLAY - - 48,971 96,806 - 46,515 35,824
TOTAL DMV SPECIAL TRUST FUNDS 11,395 13,560 60,795 100,806 4,927 58,339 35,824

DMV SPECIAL TRUST FUNDS
106

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS
FISCAL YEAR 2025/26

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

OTS GRANT

PERSONNEL SERVICES
5020-011-030 Salaries, Overtime 26,407 40,048 57,781 96,605 20,509 45,549 80,000 5020-011-090 Benefits 2,759 4,288 5,963 10,636 4,643 11,537 11,000 TOTAL PERSONNEL SERVICES 29,166 44,336 63,743 107,241 25,151 57,086 91,000

OTHER EXPENSES
5020-011-440 Training Expenses 1,431 3,385 136 5,000 3,252 3,411 4,000 5020-011-660 Other Expenses - 722 1,599 10,200 - 814 -
TOTAL OTHER EXPENSES 1,431 4,107 1,735 15,200 3,252 4,225 4,000

CAPITAL OUTLAY
5020-011-730 Other Machinery/Equip - - 4,490 - - 4,315 - TOTAL CAPITAL OUTLAY - - 4,490 - - 4,315 -
TOTAL OTS GRANT 30,598 48,443 69,968 122,441 28,403 65,626 95,000

OTS GRANT
107

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS
FISCAL YEAR 2025/26

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

CRIME PREVENTION

OTHER EXPENSES
5020-014-430 Uniform Allowance - 1,761 - - - - -
5020-014-660 Other Expenses 1,950 4,076 5,000 12,000 3,880 7,109 8,000 TOTAL OTHER EXPENSES 1,950 5,836 5,000 12,000 3,880 7,109 8,000 TOTAL CRIME PREVENTION 1,950 5,836 5,000 12,000 3,880 7,109 8,000

CRIME PREVENTION
108

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS
FISCAL YEAR 2025/26

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

OFFICER WELLNESS AND MENTAL HEALTH GRANT

OTHER OPERATING COSTS
5020-019-230 Professional/Temp Services - - 10,779 6,556 - - 3,132 5020-019-440 Training Expense - 862 6,938 - - 975 -
5020-019-660 Other Expenses - - - - - -
5020-019-730 Other Mach/Equp (over $1,000) - - 23,651 - - - - TOTAL OTHER OPERATING COSTS - 862 - 41,368 6,556 - 975 3,132 TOTAL OFFICER WELLNESS AND METAL HEALTH GRANT - 862 41,368 6,556 - 975 3,132

OFFICER WELLNESS AND MENTAL HEALTH GRANT
109

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

PET PANTRY & PEST CONTROL PROGRAM GRANT

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

PET PANTRY & PEST CONTROL PROGRAM GRANT

OTHER OPERATING COSTS
5020-020-660 Other Expenses - - 18,497 72,118 40,755 63,121 - TOTAL OTHER OPERATING COSTS - - 18,497 72,118 40,755 63,121 - TOTAL PET PANTRY & PEST CONTROL PROG GRANT - - 18,497 72,118 40,755 63,121 -

UC DAVIS SPAY/NEUTER

OTHER OPERATING COSTS
5020-021-230 Professional/Temp Service - - 1,665 - 24,535 76,495 - 5020-021-350 Tools/Equipment (under $1,000) - - - 1,740 - TOTAL OTHER OPERATING COSTS - - - - 24,535 78,235 -
TOTAL PET PANTRY & PEST CONTROL PROG GRANT - - 1,665 - 24,535 78,235 - 110

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D PROJECTED FY 2025/26 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-24 30-Jun-25 BUDGET

SAFER GRANT

PERSONNEL SERVICES
5021-004-010 Salaries, Regular 63,810 255,290 380,599 276,630 213,555 283,313 - 5021-004-030 Salaries, Overtime 510 - - - - - -
5021-004-090 Benefits 25,310 117,348 191,889 152,248 109,463 139,725 - TOTAL PERSONNEL SERVICES 89,630 372,638 572,488 428,878 323,018 423,038 - TOTAL SAFER GRANT 89,630 372,638 572,488 428,878 323,018 423,038 -

SAFER GRANT
FISCAL YEAR 2024/25
111
SEWER

ANNUAL BUDGET
FY 2025/2026
112

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET

SEWER OPERATING FUND
030 4210 Transfers from Other Funds 1,999 - - - - - -
030 4220 Transfers to Other Funds (1,246,480) (13,510,520) - - - - (1,030,000) 030 4005 Assessments 241,704 245,375 245,962 245,000 129,811 237,396 240,000 030 4601 Interest on Investments 20,988 32,094 45,819 30,000 39,095 101,130 50,000 030 4606 Rent of Land - Agricultural 31,490 152,415 101,830 120,000 47,302 94,604 95,000 030 4871 Sewer Service Charges 6,652,172 6,454,416 7,976,816 7,500,000 5,886,052 11,470,292 11,540,000 030 4872 Sewer Dumping Charges 64,541 70,233 198,256 150,000 77,443 161,144 150,000 030 4875 Lab Service Charges 343,006 355,835 285,257 280,000 125,014 248,870 220,000 030 4899 Other Service Charges 4,795 4,880 4,880 4,800 1,971 4,609 4,200 030 4991 Sale of Real Property 146,593 89,564 - - - - - 030 4998 Penalties 16,792 96,037 115,167 110,000 82,173 165,613 120,000 030 4999 Other Revenues 5,912 7,091 8,334 8,000 7,945 9,620 9,500 TOTAL REVENUE 7,527,994 7,507,939 8,982,320 8,447,800 6,396,806 12,493,278 12,428,700 ACTUAL
113

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE

SEWER OPERATING FUND
030 5030-060-010 Salaries, Regular 178,287 194,475 224,471 220,000 128,452 244,002 264,710 20.3% 030 5030-060-020 Salaries, Part-time - - - - - - 0.0%
030 5030-060-030 Salaries, Overtime 7,788 11,178 11,303 12,000 6,830 16,383 18,025 50.2% 030 5030-060-090 Benefits 110,015 125,844 157,167 145,000 92,123 141,047 174,773 20.5% 030 5030-060-110 Vehicle Maintenance 185,085 203,404 223,926 221,000 110,510 227,964 216,240 -2.2% 030 5030-060-120 Building/Grounds Maint 8,499 6,837 8,357 8,200 2,641 11,971 8,000 -2.4% 030 5030-060-140 Computer Equipment Maint 1,113 3,343 4,539 5,000 3,427 6,310 6,000 20.0% 030 5030-060-190 Other Equipment Maint 31,659 31,417 32,104 31,000 20,679 39,221 35,540 14.6% 030 5030-060-220 Printing/Copying 10,506 11,071 12,386 10,000 4,045 10,201 10,000 0.0% 030 5030-060-230 Professional/Temp Service 662 23,632 2,898 25,000 8,351 11,598 25,000 0.0% 030 5030-060-260 Rent of Property & Equipmt - - - - 306 1,323 - 0.0% 030 5030-060-280 Administrative Expense 137,406 141,146 163,191 160,000 114,446 227,999 230,581 44.1% 030 5030-060-320 Office/Computer Supplies 2,503 2,614 2,500 3,000 1,017 2,750 3,000 0.0% 030 5030-060-340 Maint and Repair Materials 51,583 33,002 29,294 40,000 29,542 66,951 71,800 79.5% 030 5030-060-350 Tools/Equipment (under $1,000) 2,060 6,009 1,723 5,000 410 750 5,000 0.0% 030 5030-060-410 Meeting Expense 61 126 52 500 - 50 500 0.0% 030 5030-060-420 Utilities 90,500 93,585 116,415 95,000 58,128 114,429 98,800 4.0% 030 5030-060-430 Uniform Allowance 1,158 1,573 1,556 2,000 484 1,457 2,000 0.0% 030 5030-060-440 Training Expense - - 663 1,000 288 387 1,000 0.0% 030 5030-060-450 Publication and Dues 824 1,096 9,280 9,500 2,544 9,505 9,500 0.0% 030 5030-060-460 Postage 29,549 37,892 59,145 51,000 21,885 52,513 51,000 0.0% 030 5030-060-520 Insurance, Liability 26,400 26,400 36,978 36,984 18,486 36,978 47,604 28.7% 030 5030-060-620 Debt Redemption/Fiscal Chgs 800,434 918,620 723,732 725,100 232,532 697,595 697,595 -3.8% 030 5030-060-650 Depreciation Expense 45,000 45,000 45,000 45,000 22,500 45,000 45,000 0.0% 030 5030-060-660 Other Expense 3,644 4,025 4,465 5,000 2,051 4,833 5,000 0.0% 030 5030-060-670 Franchise Fee 332,727 332,727 332,727 332,727 166,365 332,727 332,727 0.0% 030 5030-060-710 Office Equipment (over $1000) - - - - - - - 0.0% 030 5030-060-730 Other Mach/Equip (over $1000) 10,397 19,180 - - - 16,519 - 0.0% TOTAL 2,067,861 2,274,195 2,203,871 2,189,011 1,048,042 2,320,463 2,359,395 7.8% FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
114

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

WATER CONSERVATION PLANT
030 5030-065-010 Salaries, Regular 353,558 396,213 423,641 433,000 231,502 470,463 487,190 12.5% 030 5030-065-030 Salaries, Overtime 23,795 24,654 22,509 25,000 10,225 21,583 25,750 3.0% 030 5030-065-090 Benefits 234,572 276,526 340,059 321,000 195,700 312,786 384,076 19.6% 030 5030-065-110 Vehicle Maintenance 121,970 132,718 162,303 165,000 80,035 170,596 170,184 3.1% 030 5030-065-120 Building/Grounds Maint 25,869 29,860 35,140 30,000 7,390 27,206 30,000 0.0% 030 5030-065-140 Computer Equipment Maintenance 11,140 5,905 9,121 6,000 1,744 3,488 6,000 0.0% 030 5030-065-190 Other Equipment Maint 53,391 69,046 21,577 60,000 7,527 14,381 60,000 0.0% 030 5030-065-220 Printing/Copying 1,170 739 765 800 267 398 800 0.0% 030 5030-065-230 Professional/Temp Service 503,721 449,232 483,422 500,000 427,060 566,678 576,900 15.4% 030 5030-065-260 Rent of Property & Equipmt 32,086 30,984 30,383 32,000 15,583 31,922 32,000 0.0% 030 5030-065-280 Administrative Expense 549,594 564,296 651,876 708,000 457,782 903,323 899,300 27.0% 030 5030-065-320 Office/Computer Supplies 4,822 3,639 3,739 4,000 1,852 3,095 4,000 0.0% 030 5030-065-330 Janitorial Supplies - 71 - - - - - 0.0% 030 5030-065-340 Maint and Repair Materials 49,629 77,611 150,446 150,000 39,584 89,945 150,000 0.0% 030 5030-065-350 Tools/Equipment (under $1,000) 8,548 5,504 6,249 6,000 2,788 3,814 6,000 0.0% 030 5030-065-410 Meeting Expense - - - 500 - - 500 0.0% 030 5030-065-420 Utilities 586,601 664,188 662,298 670,000 296,126 698,053 675,500 0.8% 030 5030-065-430 Uniform Allowance 4,045 5,692 7,363 7,000 3,061 6,638 7,000 0.0% 030 5030-065-440 Training Expense 130 1,384 2,873 3,000 - 200 3,000 0.0% 030 5030-065-450 Publication and Dues 6,051 2,972 4,821 5,000 3,103 4,319 5,000 0.0% 030 5030-065-460 Postage 40 41 35 100 3 51 100 0.0%
030 5030-065-490 Special Consumables 184,330 163,576 167,475 250,000 71,719 151,382 185,000 -26.0% 030 5030-065-620 Debt Redemption/Fiscal Chgs 420,667 631,137 437,908 455,000 109,441 328,321 328,321 -27.8% 030 5030-065-650 Depreciation Expense 125,000 125,000 125,000 125,000 62,498 125,000 125,000 0.0% 030 5030-065-660 Other Expense 136 - - 1,000 - - 1,000 0.0% 030 5030-065-720 Automotive Equip (over $1,000) 62,125 - - - - - - 0.0% 030 5030-065-730 Other Mach/Equip (over $1,000) 104,404 69,134 7,105 70,000 - - 60,000 -14.3% TOTAL 3,462,159 3,735,356 3,756,108 4,027,400 2,024,988 3,933,642 4,222,621 4.8% 115

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

INDUSTRIAL PRE-TREATMENT
030 5030-066-010 Salaries, Regular 32,937 37,582 42,052 42,000 22,254 43,945 45,423 8.2% 030 5030-066-090 Benefits 16,716 20,712 25,048 26,400 14,690 21,921 26,857 1.7% 030 5030-066-110 Vehicle Maintenance 8,297 8,599 10,999 10,500 5,397 15,542 14,550 38.6% 030 5030-066-120 Building/Grounds Maintenance - - - - - - - 0.0% 030 5030-066-190 Other Equipment Maint - - 4,774 3,000 1,002 2,523 3,000 0.0% 030 5030-066-230 Professional/Temp Service 5,976 3,889 5,568 6,500 1,819 5,775 6,500 0.0% 030 5030-066-340 Maint and Repair Materials - - - 500 - - 500 0.0% 030 5030-066-350 Tools/Equipment (under $1,000) - 250 67 300 - - 300 0.0% 030 5030-066-420 Utilities 1,924 2,075 2,134 2,100 1,136 2,100 2,100 0.0% 030 5030-066-440 Training Expense - 245 - 50 - - - -100.0% 030 5030-066-450 Publication and Dues 475 603 515 700 239 450 700 0.0% 030 5030-066-520 Insurance, Liability 2,100 2,100 2,942 2,942 1,472 2,942 3,787 28.7% 030 5030-066-660 Other Expense - - - - - - - 0.0%
030 5030-066-730 Other Mach/Equip (over $1,000) - - - - - - - 0.0% TOTAL 68,424 76,055 94,099 94,992 48,008 95,198 103,717 9.2% 116

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

LABORATORY
030 5030-068-010 Salaries, Regular 192,330 212,860 229,737 236,000 115,840 232,038 239,166 1.3% 030 5030-068-020 Salaries, Part-time 845 485 - - - - - 0.0% 030 5030-068-030 Salaries, Overtime 1,082 1,268 635 1,000 1,016 1,394 1,030 3.0% 030 5030-068-090 Benefits 113,567 131,713 152,046 148,000 84,272 129,388 154,381 4.3% 030 5030-068-110 Vehicle Maintenance - 55 80 500 135 195 500 0.0% 030 5030-068-120 Building/Grounds Maint 3,191 1,611 4,566 4,000 2,445 4,299 5,000 25.0% 030 5030-068-190 Other Equipment Maint 34,428 28,782 36,274 40,000 9,021 23,345 30,000 -25.0% 030 5030-068-220 Printing/Copying 292 446 406 500 83 196 500 0.0% 030 5030-068-230 Professional/Temp Service 973 1,016 5,545 5,500 8,307 11,004 12,200 121.8% 030 5030-068-260 Rent of Property & Equipmt 4,511 4,640 2,851 4,500 - - 2,500 -44.4% 030 5030-068-320 Office/Computer Supplies 2,237 2,924 2,014 3,000 1,168 3,214 3,000 0.0% 030 5030-068-340 Maint and Repair Materials 234 - - - - - - 0.0% 030 5030-068-350 Tools/Equipment (under $1,000) 4,486 1,290 16 1,000 - 362 1,000 0.0% 030 5030-068-420 Utilities 22,574 25,462 25,257 26,000 13,454 24,584 26,000 0.0% 030 5030-068-430 Uniform Allowance 502 568 606 600 174 570 600 0.0% 030 5030-068-440 Training Expense - 1,567 100 1,000 60 1,312 1,000 0.0% 030 5030-068-450 Publication and Dues 7,355 15,327 3,054 10,000 8,966 15,928 15,000 50.0% 030 5030-068-460 Postage 202 140 102 200 58 75 200 0.0% 030 5030-068-490 Special Consumables 65,078 78,360 63,627 70,000 20,532 49,222 65,000 -7.1% 030 5030-068-520 Insurance, Liability 4,200 4,200 5,882 5,882 2,942 5,882 7,572 28.7% 030 5030-068-660 Other Expense 495 540 751 1,000 344 750 1,000 0.0% 030 5030-068-730 Othe Machinery/Equipment 10,005 9,457 - 5,000 - 1,623 - -100.0% TOTAL 468,587 522,709 533,549 563,682 268,817 505,381 565,649 0.3% 117

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

SEWER REVOLVING
082 4210 Transfers from Other Funds 746,480 13,420,955 - - - - 1,000,000 082 4220 Transfers to Other Funds (664,392) (14,986,747) (446,123) (5,107,067) (33,615) (777,033) (5,686,328) 082 4601 Interest on Investments 94,038 200,703 223,964 220,000 111,384 232,396 220,000 082 4891 Service Connection Fees 36,140 22,752 13,479 15,000 14,973 55,109 25,000 082 4892 Acreage Fees - Developers 99,075 105,916 123,249 120,000 53,124 101,907 110,000 082 4897 Interdepartmental Serv Charges 227,898 227,646 227,225 229,000 117,846 237,013 236,000 082 4995 Reimbursements & Refunds - 65,905 - - - - -
TOTAL REVENUE 457,151 622,922 587,917 584,000 297,328 626,425 591,000 118

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

SEWER REVOLVING - EQUIPMENT REPLACEMENT
082 5030-095-720 Automotive Equipment - - - 756,000 54,933 755,393 - 082 5030-095-730 Other Machinery/Equipment - 103,750 179,245 51,600 44,835 49,656 22,500 082 5030-095-740 Computer Equipment - - - - - - -
TOTAL - 103,750 179,245 807,600 99,768 805,049 22,500
119

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

WASTEWATER TREATMENT CAPITAL RESERVE
086 4210 Transfers from Other Funds 500,000 89,564 - - - - - 086 4220 Transfers to Other Funds (2,277,550) (308,012) (79,805) (7,223,575) (168,680) (480,344) (6,913,575) 086 4601 Interest on Investments 95,988 94,006 296,998 150,000 160,446 317,335 275,000 086 4873 Treatment Plant Connection Fee 934,600 692,327 565,099 600,000 461,468 881,552 890,000 086 4897 Interdepartmental Serv Charges 209,596 222,923 231,092 230,000 116,454 235,903 230,000 086 4992 Sale of Personal Property 70,248 - - - - 885 - 086 4999 Other Revenues - 46,742 - - - - -
TOTAL REVENUE 1,310,431 1,055,998 1,093,189 980,000 738,368 1,435,675 1,395,000 120

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

WASTEWATER CAPITAL RESERVE - EQUIPMENT REPLACEMENT
086 5030-095-720 Automotive Equipment - 98,465 - 285,000 - 235,398 - 086 5030-095-730 Other Machinery/Equipment - - 24,556 40,000 - - 5,500 TOTAL - 98,465 24,556 325,000 - 235,398 5,500
121

SOLID WASTE

ANNUAL BUDGET
FY 2025/2026
122

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

SOLID WASTE FUND
031 4210 Transfers from Other Funds - 350,000 - - - - - 031 4220 Transfers to Other Funds - (52,815) (17,168) - - - (30,000) 031 4516 State Grants 19,360 74,995 221,262 32,000 - 18,799 19,000 031 4601 Interest on Investments 841 - 1,841 - 16,330 43,343 15,000 031 4861 Residential Refuse Charges 3,315,292 3,347,541 4,383,896 4,150,448 2,676,794 5,394,769 5,600,000 031 4862 Commercial Refuse Charges 2,616,441 2,777,398 3,713,515 4,215,000 2,261,266 4,595,515 4,900,000 031 4863 Roll-Off Refuse Charges 689,790 716,551 881,168 778,000 473,827 1,056,399 980,000 031 4864 Recycling Revenues 2,624 2,041 3,823 3,500 2,180 10,765 15,200 031 4998 Penalties 18,819 86,482 119,784 110,000 80,096 161,777 130,000 031 4999 Other Revenues 5,537 7,027 7,439 7,500 2,621 3,914 4,000 TOTAL REVENUE 6,668,704 7,012,035 9,332,728 9,296,448 5,513,115 11,285,281 11,663,200 123

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

REFUSE COLLECTION AND DISPOSAL
031 5030-080-010 Salaries, Regular 718,741 842,541 831,281 855,100 421,115 902,300 923,395 8.0% 031 5030-080-020 Salaries, Part-time - - - - - - - 0.0% 031 5030-080-030 Salaries, Overtime 171,193 179,431 168,011 180,000 120,273 238,027 252,350 40.2% 031 5030-080-040 Car Allowance - - - - - - - 0.0%
031 5030-080-090 Benefits 536,881 633,627 707,524 676,582 395,448 638,117 773,430 14.3% 031 5030-080-110 Vehicle Maintenance 911,005 1,169,304 1,387,299 1,350,000 975,061 1,933,466 1,795,750 33.0% 031 5030-080-120 Building/Grounds Maint 5,900 7,867 8,542 8,000 3,053 7,537 8,000 0.0% 031 5030-080-140 Computer Equipment Maint 18,229 21,562 21,792 24,000 4,187 28,360 30,000 25.0% 031 5030-080-190 Other Equipment Maint 189,439 186,197 192,820 187,000 91,020 195,863 219,150 17.2% 031 5030-080-220 Printing/Copying 17,170 16,167 20,347 17,000 4,050 27,263 17,000 0.0% 031 5030-080-230 Professional/Temp Service 1,141,697 1,112,952 1,112,827 1,125,000 271,335 1,127,295 1,125,000 0.0% 031 5030-080-260 Rent of Property & Equipmt 1,296 1,209 993 1,500 680 1,146 1,500 0.0% 031 5030-080-280 Administrative Expense 596,985 627,960 836,657 730,000 493,296 998,518 1,045,215 43.2% 031 5030-080-320 Office/Computer Supplies 4,646 3,580 4,071 5,000 974 3,808 5,000 0.0% 031 5030-080-340 Maint and Repair Materials 17,404 12,063 15,479 15,000 3,509 12,895 15,000 0.0% 031 5030-080-350 Tools/Equipment (under $1,000) 3,557 700 3,027 3,000 5,656 7,337 6,500 116.7% 031 5030-080-410 Meeting Expense 61 126 52 500 - - 500 0.0% 031 5030-080-420 Utilities 29,639 29,258 32,938 29,500 12,375 31,295 29,500 0.0% 031 5030-080-430 Uniform Allowance 12,732 9,868 15,507 12,500 4,583 12,135 12,500 0.0% 031 5030-080-440 Training Expense 202 - 217 500 288 487 500 0.0% 031 5030-080-450 Publication and Dues 2,403 1,412 6,664 6,000 703 1,555 6,000 0.0% 031 5030-080-460 Postage 37,652 37,904 59,230 50,000 21,895 52,533 50,000 0.0% 031 5030-080-520 Insurance, Liability 42,000 42,000 58,830 58,830 29,418 58,830 75,735 28.7% 031 5030-080-660 Other Expense 10,776 17,131 18,528 15,000 1,221 12,926 15,000 0.0% 031 5030-080-670 Franchise Fee 249,545 249,545 249,545 249,545 124,775 249,545 249,545 0.0% 031 5030-080-710 Office Equipment (over $1000) - - 3,453 - - - - 0.0% 031 5030-080-730 Other Mach/Equipment - - - - - - - 0.0% TOTAL 4,719,153 5,202,405 5,755,634 5,599,557 2,984,917 6,541,238 6,656,570 18.9% 124

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

GREEN WASTE
031 5030-081-010 Salaries, Regular 93,579 95,478 105,616 106,650 54,003 112,849 114,845 7.7% 031-5030-081-020 Salaries, Part-time - - - - 132 132 - 0.0% 031 5030-081-090 Benefits 51,943 56,741 69,550 67,500 37,224 59,701 73,588 9.0% 031 5030-081-110 Vehicle Maintenance 259,929 349,642 338,840 325,000 146,987 231,764 323,150 -0.6% 031 5030-081-190 Other Equipment Maint 84,000 84,000 84,000 84,000 42,000 84,000 84,000 0.0% 031 5030-081-230 Professional/Temp Service 304,991 340,403 471,980 375,000 153,538 551,552 440,200 17.4% 031 5030-081-340 Maint and Repair Materials 903 2,538 956 2,500 364 878 2,500 0.0% 031 5030-081-430 Uniform Allowance 1,849 2,710 2,730 2,800 1,307 4,527 5,000 78.6% 031 5030-081-520 Insurance, Liability 13,800 13,800 19,330 19,330 9,664 19,330 24,885 28.7% 031 5030-081-660 Other Expense 416 241 - 500 - - - -100.0% 031 5030-081-670 Franchise Fee 83,181 83,181 83,181 83,181 41,589 83,181 83,181 0.0% TOTAL 894,591 1,028,733 1,176,184 1,066,461 486,807 1,147,914 1,151,349 8.0% 125

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

STREET SWEEPING
031 5030-083-010 Salaries, Regular 62,959 64,164 75,504 71,682 36,928 73,810 75,705 5.6% 031 5030-083-030 Salaries, Overtime 665 239 - - 341 341 - 0.0% 031 5030-083-090 Benefits 41,430 44,439 53,081 50,000 27,516 43,205 52,222 4.4% 031 5030-083-110 Vehicle Maintenance 147,613 163,334 161,165 170,000 84,428 148,297 165,800 -2.5% 031 5030-083-190 Other Equipment Maint 187 - - - - - - 0.0% 031 5030-083-230 Professional/Temp Service 634 732 692 1,000 346 915 1,000 0.0% 031 5030-083-340 Maint and Repair Materials 1,042 744 778 1,000 271 677 1,000 0.0% 031 5030-083-430 Uniform Allowance 1,029 1,026 1,140 1,000 363 1,104 1,000 0.0% 031 5030-083-440 Training Expense - 385 - - - - - 0.0%
031 5030-083-450 Publication and Dues 85 155 85 150 - 85 200 33.3% 031 5030-083-660 Other Expense - - - 255 325 500 N/A
TOTAL 255,644 275,217 292,445 294,832 150,449 268,759 297,427 0.9% 126

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

CURBSIDE RECYCLEABLES COLLECTION
031 5030-084-010 Salaries, Regular 70,801 69,603 84,729 84,563 42,317 87,529 88,529 4.7% 031 5030-084-090 Benefits 39,257 40,154 55,672 53,650 28,159 45,851 56,678 5.6% 031 5030-084-110 Vehicle Maintenance 145,007 125,855 137,996 140,000 83,877 177,809 177,110 26.5% 031 5030-084-190 Other Equipment Maint 60,000 60,000 60,000 60,000 30,000 60,000 60,000 0.0% 031 5030-084-220 Printing/Copying - 896 - - - - - 0.0%
031 5030-084-230 Professional/Temp Service 182,823 213,025 193,908 195,000 64,548 204,542 195,000 0.0% 031 5030-084-280 Administrative Expense 3,123 3,123 3,123 3,123 1,562 3,123 3,123 0.0% 031 5030-084-430 Uniform Allowance 204 100 - - - - - 0.0% 031 5030-084-670 Franchise Fee 2,957 2,957 2,957 2,957 1,481 2,957 2,957 0.0% TOTAL 504,172 515,713 538,386 539,293 251,943 581,811 583,397 8.2% 127

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

RECYCLABLE WASTE
031 5030-085-010 Salaries, Regular 78,529 63,713 81,517 74,634 65,506 134,419 139,956 87.5% 031 5030-085-030 Salaries, Overtime 3,457 1,769 3,164 2,000 1,353 4,382 4,120 106.0% 031 5030-085-090 Benefits 51,291 41,877 56,686 49,760 44,928 71,955 96,543 94.0% 031 5030-085-110 Vehicle Maintenance 117,240 115,993 98,956 120,000 48,538 96,518 113,400 -5.5% 031-5030-085-120 Building/Grounds Maint - 2,600 - - - - - 0.0% 031 5030-085-190 Other Equipment Maint 120 146 340 360 180 360 450 25.0% 031 5030-085-220 Printing/Copying - 2,901 - 1,000 - - 1,000 0.0% 031 5030-085-230 Professional/Temp Service 95,186 101,222 147,437 125,000 48,535 154,562 140,250 12.2% 031 5030-085-320 Office/Computer Supplies - - - - - - - 0.0% 031 5030-085-340 Maint and Repair Materials 334 415 751 1,000 135 341 1,000 0.0% 031 5030-085-450 Publications and Dues - 465 - - - - - 0.0% 031 5030-085-460 Postage 98 - - - - - - 0.0%
031 5030-085-660 Other Expense - - - - 731 731 - 0.0%
TOTAL 346,256 331,101 388,852 373,754 209,906 463,268 496,719 32.9% 128

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

GRAFFITI REMOVAL
031 5030-087-010 Salaries, Regular 18,145 18,625 18,802 19,000 5,692 16,596 19,570 3.0% 031 5030-087-090 Benefits 12,141 12,906 14,577 14,000 4,865 10,449 15,042 7.4% 031 5030-087-110 Vehicle Maintenance 1,177 1,883 5,168 4,000 1,711 3,130 4,450 11.3% 031 5030-087-120 Building/Grounds Maint - - - - - - - 0.0% 031 5030-087-190 Other Equipment Maint 120 120 340 360 180 360 450 25.0% 031 5030-087-230 Professional/Temp Service 66,687 65,725 72,279 65,800 32,320 85,178 78,600 19.5% 031 5030-087-320 Office and Computer Supplies 17 - 29 - 35 55 - 0.0% 031 5030-087-340 Maint and Repair Materials 2,434 2,423 2,469 2,500 - 936 2,500 0.0% 031 5030-087-520 Insurance, Liability 900 900 1,260 1,260 630 1,260 1,622 28.7% 031 5030-087-660 Other Expense - - - - - - 0.0%
TOTAL 101,622 102,581 114,924 106,920 45,433 117,964 122,234 14.3% 129

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

SOLID WASTE RESERVE - EQUIPMENT REPLACEMENT
081 4210 Transfers from Other Funds - 52,815 17,168 - - - - 081 4220 Transfers to Other Funds - (350,000) - (760,000) - - (1,560,000) 081 4516 State Grants - - - - - - -
081 4517 Federal Grants - - - - - - -
081 4601 Interest on Investments 70,360 165,357 228,624 125,000 70,053 152,073 140,000 081 4897 Interdepartmental Serv Charges 833,070 833,993 856,521 860,000 531,527 1,234,287 1,000,000 081 4992 Sale of Personal Property - - - - 9,435 9,435 - TOTAL REVENUE 903,430 999,350 1,085,145 985,000 611,014 1,395,795 1,140,000 130

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

SOLID WASTE RESERVE - EQUIPMENT REPLACEMENT
081 5030-095-720 Automotive Equipment - - 1,118,218 55,000 2,676,869 2,676,869 - 081 5030-095-730 Other Machinery/Equipment 367,545 268,521 338,507 450,000 239,417 439,485 500,000 081 5030-095-810 Non Fixed Asset Capital 33,675 17,040 - - - - - TOTAL 401,220 285,561 1,456,725 505,000 2,916,286 3,116,354 500,000 131

AIRPORT

ANNUAL BUDGET
FY 2025/2026
132

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET

AIRPORT
032 4001 Current secured 3,328 4,280 5,807 6,300 11,404 11,476 10,000 032 4516 State grants 10,000 10,000 10,000 10,000 - 10,000 10,000 032 4517 Federal grants 13,000 32,000 - - - - -
032 4601 Interest on Investments 45,103 93,745 132,571 120,000 65,111 121,568 115,000 032 4604 Rent of land 187,564 198,975 206,477 206,900 116,523 205,929 208,000 032 4606 Rent of land - agricultural 38,816 40,889 39,864 39,864 18,891 37,863 40,000 032 4607 Rent of Buildings 6,300 6,300 6,300 6,300 3,150 6,300 6,500 032 4608 Rent of hangars 44,968 46,230 45,961 46,230 22,390 44,680 45,000 032 4821 Restaurant concession 15,105 15,987 16,664 16,700 8,457 17,103 17,200 032 4822 Fuel and oil sales 1,678,936 1,232,769 1,650,727 1,260,000 1,645,340 2,088,819 2,000,000 032 4822.01 Fuel flow fees 31,948 2,757 1,270 3,000 1,907 1,907 2,500 032 4823 Tie-down fees 553 492 480 480 254 530 500
032 4824 Landing fees 94,320 27,780 46,800 30,000 53,160 71,700 65,000 032 4998 Penalties 1,170 1,121 1,248 1,000 302 890 1,000 032 4999 Other revenues 400 400 2,380 400 186 496 400
TOTAL REVENUES 2,171,510 1,713,725 2,166,550 1,747,174 1,947,074 2,619,261 2,521,100 032 4210 Transfers from Other Funds - - - - - - -
032 4220 Transfers to Other Funds - (47,194) (1,696,725) (675,000) - (58,804) (119,500) NET TRANSFERS - (47,194) (1,696,725) (675,000) - (58,804) (119,500) 2025/26

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
133

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET CHANGE

AIRPORT
032-5070-001-010 Salaries, Regular 129,814 143,944 168,786 233,904 94,894 178,786 268,548 14.8% 032-5070-001-020 Salaries, Part-time 6,078 25,825 21,164 30,000 19,688 50,368 50,000 66.7% 032-5070-001-030 Salaries, Overtime 5,948 2,591 4,108 4,000 1,850 2,674 4,000 0.0% 032-5070-001-090 Benefits 92,710 104,942 128,780 171,310 69,582 110,210 72,311 -57.8% 032-5070-001-110 Vehicle Maint 90,403 90,730 87,479 95,000 48,529 121,616 102,700 8.1% 032-5070-001-120 Building/Grounds Maint 12,472 17,717 10,331 20,000 9,496 22,158 25,000 25.0% 032-5070-001-140 Computer Maint 8,556 6,836 6,807 10,000 520 6,340 6,500 -35.0% 032-5070-001-180 Fueling System Maint 17,946 15,910 25,334 20,000 9,094 21,972 20,000 0.0% 032-5070-001-190 Other Equip Maint 508 348 1,297 5,000 2,674 13,081 14,034 180.7% 032-5070-001-210 Advertising 707 736 739 1,000 - 114 - -100.0% 032-5070-001-220 Printing / Copying - 90 636 100 3 29 500 400.0% 032-5070-001-230 Professional/Temp Service 978 1,282 5,671 2,000 10,568 23,819 15,000 650.0% 032-5070-001-260 Rent of Property & Equipment - - - - 79 547 150 N/A 032-5070-001-280 Administrative Expense 91,698 68,422 83,804 72,800 88,938 142,128 72,549 -0.3% 032-5070-001-290 Processing Fee 55,639 40,188 52,923 45,000 54,156 90,092 65,000 44.4% 032-5070-001-310 Aviation Fuels & Lubricants 1,109,690 859,738 1,102,821 925,000 894,082 1,535,885 1,600,000 73.0% 032-5070-001-320 Office/Computer Supplies 222 279 424 500 400 1,192 1,000 100.0% 032-5070-001-330 Janitorial Supplies - 771 - 500 - 1,479 1,000 100.0% 032-5070-001-350 Tools/Equipment (under $1,000) 1,356 1,016 160 2,000 169 1,038 1,000 -50.0% 032-5070-001-410 Meeting Expense - - 1,554 2,000 1,622 1,622 2,500 25.0% 032-5070-001-420 Utilities 64,336 69,247 71,678 75,000 39,871 83,096 82,000 9.3% 032-5070-001-430 Uniform Allowance 466 1,088 40 1,200 - 2,726 2,500 108.3% 032-5070-001-440 Training Expense - (47,194) - - - - 2,500 N/A 032-5070-001-450 Publication and Dues 328 (46,106) 556 500 - 555 1,000 100.0% 032-5070-001-460 Postage - 19 17 100 - 20 - -100.0%
032-5070-001-520 Insurance, Liability 22,000 22,000 30,816 22,000 15,408 30,816 39,671 80.3% 032-5070-001-660 Other Expense 70 215 89 500 82 1,132 1,000 100.0% 032-5070-001-730 Other Mach/Equip (over $1000) 22,536 24,905 2,400 5,000 10,700 12,328 15,000 200.0% 032-5070-001-750 Special Aviation - - - - - - 0.0%
TOTAL 1,734,460 1,405,541 1,808,415 1,744,414 1,372,406 2,455,823 2,465,463 41.3%

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
2025/26
ACTUAL
134

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET

AIRPORT REPLACEMENT AND DEVELOPMENT
090 4516 State grants - - - 150,000 - - 19,000
090 4517 Federal grants 56,250 749,130 3,619,496 2,331,000 - 909,500 551,108 090 4601 Interest on investments 4,415 6,355 8,911 4,000 9,342 18,683 15,000 090 4897 Interdepartmental serv charges 84,186 84,400 84,642 96,000 43,996 91,684 93,000 090 4992 Sale of personal Property 1,011 - - - 2,350 4,470 - TOTAL 145,862 839,885 3,713,049 2,581,000 55,688 1,024,337 678,108 090 4210 Transfers from Other Funds - 47,194 1,696,725 675,000 - 58,804 119,500 090 4220 Transfers to Other Funds (59,401) (837,187) (4,017,038) (3,149,312) (1,549) (529,240) (1,280,278) NET TRANSFERS (59,401) (789,993) (2,320,313) (2,474,312) (1,549) (470,436) (1,160,778) ACTUAL

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
2025/26
135

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2023/24 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET

AIRPORT REPLACEMENT AND DEVELOPMENT FUND
090 5030-095-720 Automotive Equipment - 259,987 - 60,000 56,230 56,230 - 090 5070-001-750 Special Aviation - - - 675,000 - - -
TOTAL - 259,987 - 735,000 56,230 56,230 -
ACTUAL

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
2025/26
136

GOLF COURSE

ANNUAL BUDGET
FY 2025/2026
137

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

GOLF COURSE OPERATIONS FUND
033 4210 Transfers from Other Funds 69,000 69,000 69,000 98,000 34,500 98,000 429,000 033 4851 Green Fees 115,657 126,355 165,520 145,000 53,968 136,481 145,000 033 4852 Golf Membership Fees 30,680 28,605 48,295 40,000 19,670 40,130 40,000 033 4853 Locker Fees 855 235 275 500 - 175 200
033 4854 Golf Cart Rentals 108,715 94,688 117,175 110,000 44,574 100,083 110,000 033 4992 Sale of Personal Property - - 3,650 - - - -
033 4999 Other Revenues 135 3,696 683 100 25 50 -
TOTAL REVENUE 256,042 253,579 335,598 295,600 118,237 276,919 295,200 138

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

GOLF COURSE
033-5050-070-010 Salaries, Regular 98,427 104,963 107,520 108,000 55,438 110,877 111,252 033-5050-070-020 Salaries, Part-time 20,326 28,759 18,729 25,000 14,336 28,672 30,100 033-5050-070-030 Salaries, Overtime 438 - 345 500 - - - 033-5050-070-090 Benefits 63,468 81,425 85,098 75,000 43,296 73,064 77,509 033-5050-070-110 Vehicle Maintenance 69,347 71,870 53,865 60,000 30,239 60,478 19,200 033-5050-070-120 Building/Grounds Maint 28,028 32,642 34,080 32,000 17,916 35,833 35,000 033-5050-070-190 Other Equipment Maint 13,156 10,324 14,608 12,000 8,592 17,185 8,620 033-5050-070-210 Advertising - 141 - - - - -
033-5050-070-220 Printing/Copying - - - - - - -
033-5050-070-230 Professional/Temp Service 64,685 60,268 74,328 62,000 24,165 58,330 62,000 033-5050-070-260 Rent of Property & Equipment - 8,575 28,763 29,000 13,715 32,841 32,890 033-5050-070-280 Administrative Expense 23,044 22,822 29,614 28,000 11,231 21,897 23,058 033-5050-070-350 Tools/Equipment (under $1,000) 705 2,303 2,042 2,000 112 224 2,000 033-5050-070-420 Utilities 109,559 110,021 95,724 115,000 76,007 111,536 115,000 033-5050-070-430 Uniform Allowance 806 461 876 800 483 966 960 033-5050-070-520 Insurance, Liability 8,925 8,925 12,501 12,501 6,249 12,501 16,093 033-5050-070-650 Depreciation Expense - - - - - - -
033-5050-070-660 Other Expense 15,647 14,965 21,021 18,000 9,735 19,846 19,500 033-5050-070-730 Other Mach/Equip (over $1,000) - - 3,000 - - - - TOTAL 516,561 558,464 582,115 579,801 311,515 584,250 553,182 139

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

GOLF COURSE REPLACEMENT FUND
091 4220 Transfers to Other Funds - - - (29,000) - (29,000) (29,000) 091 4601 Interest on Investments 3,247 7,452 10,984 5,000 5,548 11,459 7,000 091 4897 Interdepartmental Serv Charges 51,810 54,292 50,625 51,000 25,468 48,958 50,000 091 4992 Sale of Personal Property 720 7,466 225 - - 425 - TOTAL REVENUE 55,777 69,210 61,834 56,000 31,016 60,842 57,000 140

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

GOLF COURSE REPLACEMENT FUND
091 5030-095-720 Automotive Equipment 10,846 - - - - - - 091 5030-095-730 Other Machinery/Equipment - 51,715 12,907 22,000 68,410 68,410 30,000 TOTAL 10,846 51,715 12,907 22,000 68,410 68,410 30,000
141
WATER

ANNUAL BUDGET
FY 2025/2026
142

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

WATER OPERATING FUND
034 4210 Transfers from Other Funds 1,865 - - - - - -
034 4220 Transfers to Other Funds (5,000,000) (3,000,000) (6,656,016) (2,175,000) - (1,673,566) (1,230,000) 034 4601 Interest on Investments 48,432 71,371 52,918 45,000 47,872 126,269 100,000 034 4818 Code Enforcement Fees 20,500 11,900 10,000 9,500 700 800 800 034 4881 Water Sales 13,056,832 12,094,936 12,319,238 13,250,000 7,792,408 12,981,579 14,400,000 034 4881.5 Recycled Water - - - 265,000 87,494 174,988 265,000 034 4882 Meter Installation Charges 5,959 16,800 27,120 29,000 16,380 44,630 40,000 034 4883 Water Service Charges 15,120 109,078 117,256 111,000 59,063 110,739 112,000 034 4992 Sale of Personal Property - 1,585 - - - - -
034 4995 Reimbursement and Refunds - 7,419 - - - - -
034 4998 Penalties 34,188 192,830 215,606 210,000 136,616 231,250 220,000 034 4999 Other Revenues 530 22,100 (5,434) 10,000 (13,916) 26,233 25,000 TOTAL REVENUE 13,181,562 12,528,019 12,736,704 13,929,500 8,126,618 13,696,488 15,162,800 143

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

WATER DISTRIBUTION
034 5030-070-010 Salaries, Regular 569,735 729,641 822,988 852,662 367,283 712,795 1,064,212 24.8% 034 5030-070-020 Salaries, Part-time - - - - - - - 0.0% 034 5030-070-030 Salaries, Overtime 16,489 28,276 25,350 25,000 19,331 31,754 28,840 15.4% 034 5030-070-040 Car Allowance 4,800 4,800 4,800 4,800 2,400 4,800 4,800 0.0% 034 5030-070-090 Benefits 387,349 524,369 625,227 598,222 296,534 467,002 668,341 11.7% 034 5030-070-110 Vehicle Maintenance 254,375 315,093 380,307 375,000 211,760 429,240 427,227 13.9% 034 5030-070-120 Building/Grounds Maint 14,843 24,022 16,722 20,000 3,407 8,482 20,000 0.0% 034 5030-070-140 Computer Equipment Maint 7,431 52,678 48,854 50,000 45,515 49,790 50,000 0.0% 034 5030-070-190 Other Equipment Maint 306,866 225,992 269,382 247,000 142,179 320,453 312,750 26.6% 034 5030-070-210 Advertising 35,299 30,975 32,852 35,000 8,137 26,239 35,966 2.8% 034 5030-070-220 Printing/Copying 11,890 15,278 12,883 15,000 4,050 13,220 15,000 0.0% 034 5030-070-230 Professional/Temp Service 24,492 12,300 65,021 125,000 29,788 91,444 130,000 4.0% 034 5030-070-260 Rent of Property & Equipmt 687 679 1,649 5,000 168 1,055 5,000 0.0% 034 5030-070-280 Administrative Expense 1,202,881 1,141,037 1,161,485 1,227,000 735,526 1,230,713 1,375,000 12.1% 034 5030-070-320 Office/Computer Supplies 3,678 2,694 5,039 5,000 713 3,859 5,000 0.0% 034 5030-070-340 Maint and Repair Materials 289,616 291,041 345,939 290,000 151,859 409,913 406,865 40.3% 034 5030-070-350 Tools/Equipment (under $1,000) 33,329 57,649 30,496 55,000 3,227 17,020 55,000 0.0% 034 5030-070-370 New Water Service 17,854 119,571 105,797 120,000 8,512 82,655 112,000 -6.7% 034 5030-070-390 Water Purchases 392,635 1,347,610 1,340,960 1,120,000 311,089 451,823 1,120,000 0.0% 034 5030-070-410 Meeting Expense 608 126 84 1,000 1,700 1,732 1,000 0.0% 034 5030-070-420 Utilities 1,479,619 1,922,334 1,674,927 1,850,000 663,158 1,721,807 1,640,500 -11.3% 034 5030-070-430 Uniform Allowance 13,414 13,680 16,795 14,500 102,701 12,508 16,500 13.8% 034 5030-070-440 Training Expense 320 5,870 22,075 10,000 408 727 10,000 0.0% 034 5030-070-450 Publication and Dues 3,998 5,728 25,143 6,000 1,735 7,836 8,800 46.7% 034 5030-070-460 Postage 29,646 46,081 59,196 46,500 21,885 62,693 51,500 10.8% 034 5030-070-520 Insurance, Liability 36,000 36,000 50,425 50,424 25,213 50,425 64,915 28.7% 034 5030-070-620 Debt Redemption/Fiscal Chgs 1,061,560 1,079,311 1,049,749 1,370,049 666,588 1,333,176 1,333,176 -2.7% 034 5030-070-650 Depreciation Expense 155,162 155,162 155,162 155,160 77,582 155,162 155,160 0.0% 034 5030-070-660 Other Expense 258,252 299,573 311,215 315,200 232,025 417,387 405,662 28.7% 034 5030-070-670 Franchise Fee 332,724 332,724 332,724 332,724 166,362 332,724 332,724 0.0% 034 5030-070-710 Office Equipment (over $1,000) - - 4,396 - - - - 0.0% 034 5030-070-730 Other Mach/Equip (over 1,000) 96,153 95,407 59,670 70,000 6,038 41,848 70,000 0.0% 034 5030-070-740 Computer Equip (over $1,000) - - - - - 0.0% TOTAL 7,041,703 8,915,701 9,057,311 9,391,241 4,306,873 8,490,282 9,925,938 5.7% 144

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

WATER METER READING/CUSTOMER SERVICE
034 5030-071-010 Salaries, Regular 135,052 183,518 198,172 199,284 99,881 190,050 201,792 1.3% 034 5030-071-020 Salaries, Part-time 40,217 - - - - - - 0.0% 034 5030-071-030 Salaries, Overtime 8 2,407 2,338 5,000 1,294 2,208 5,150 3.0% 034 5030-071-090 Benefits 117,151 123,463 149,949 146,105 81,876 125,239 154,186 5.5% 034 5030-071-110 Vehicle Maintenance 48,842 52,041 66,183 59,000 43,554 65,932 67,400 14.2% 034 5030-071-190 Other Equipment Maint 4,800 5,200 5,200 5,500 2,654 5,307 5,500 0.0% 034 5030-071-230 Professional/Temp Service - 96 - - - 32 - 0.0% 034 5030-071-320 Office/Computer Supplies - - 32 - - - - 0.0% 034 5030-071-340 Maint and Repair Materials 566 570 479 2,500 135 1,258 2,500 0.0% 034 5030-071-350 Tools/Equipment (under $1,000) 208 2,185 1,308 2,000 64 338 2,000 0.0% 034 5030-071-420 Utilities 3,045 3,030 3,388 3,500 1,533 3,382 3,500 0.0% 034 5030-071-430 Uniform Allowance 2,065 2,837 2,421 3,000 1,250 3,255 3,000 0.0% 034 5030-071-440 Training Expense - - - - - - - 0.0%
034 5030-071-520 Insurance, Liability 2,400 2,400 3,362 3,362 1,682 3,362 4,328 28.7% 034 5030-071-730 Other Mach/Equip (over $1,000) - - - - - 1,363 - 0.0% TOTAL 354,354 377,748 432,832 429,251 233,921 401,726 449,356 4.7% 145

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

WATER QUALITY ASSURANCE
034 5030-072-010 Salaries, Regular 223,265 198,206 205,971 210,379 96,395 202,906 209,090 -0.6% 034-5030-072-020 Salaries, Part-time - - 1,008 - - - - 0.0% 034 5030-072-030 Salaries, Overtime - - - 1,000 - 70 - -100.0% 034 5030-072-090 Benefits 128,502 118,793 135,575 133,420 68,323 111,830 138,050 3.5% 034 5030-072-110 Vehicle Maintenance 42,100 43,267 38,755 45,000 23,180 45,814 47,250 5.0% 034 5030-072-190 Other Equipment Maintenance 60,000 58,473 32,622 60,000 15,000 40,950 50,000 -16.7% 034 5030-072-220 Printing/Copying - - - - - 541 - 0.0%
034 5030-072-230 Professional/Temp Service 45,480 92,480 89,559 92,500 26,825 67,812 85,200 -7.9% 034 5030-072-320 Office/Computer Supplies - - - - - - 0.0% 034 5030-072-340 Maint & Repair Materials 15,896 16,117 16,624 18,500 4,142 20,572 18,500 0.0% 034 5030-072-350 Tools/Equipment (under $1,000) 1,306 290 870 5,000 447 1,225 5,000 0.0% 034-5030-072-420 Utilities - - 128 - - - - 0.0%
034 5030-072-430 Uniform Allowance - - - - - - - 0.0%
034 5030-072-460 Postage - 17 - - 78 - 0.0%
034 5030-072-490 Special Consumables 13,018 24,154 4,529 18,000 5,262 16,684 18,000 0.0% 034 5030-072-520 Insurance, Liability 3,300 3,300 4,622 4,622 2,312 4,622 4,950 7.1% 034 5030-072-660 Other Expense - - - - - - - 0.0%
034 5030-072-730 Other Mach/Equip (over $1,000) - - 3,051 - - 1,275 - 0.0% TOTAL 532,866 555,096 533,312 588,421 241,886 514,379 576,040 -2.1% 146

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

HYDRANT TESTING
034 5030-073-010 Salaries, Regular 103,689 137,110 161,601 213,154 82,314 169,063 188,387 -11.6% 034 5030-073-030 Salaries, Overtime 2,117 84 1,238 1,000 120 924 1,030 3.0% 034 5030-073-090 Benefits 69,435 97,974 120,478 128,104 63,669 102,371 139,233 8.7% 034 5030-073-110 Vehicle Maintenance - - - 40,500 - - 40,500 0.0% 034 5030-073-230 Professional/Temp Service 185 250 435 1,000 - 85 1,000 0.0% 034 5030-073-320 Office/Computer Supplies - - - - - - - 0.0% 034 5030-073-340 Maint and Repair Materials 1,364 1,932 - 7,500 - - 7,500 0.0% 034 5030-073-350 Tools/Equipment (under $1,000) - 1,875 - 200 - - 500 150.0% 034 5030-073-660 Other Expense - - - 1,000 - - 1,000 0.0% 034 5030-073-720 Automotive Equipment - - - 175,000 - 70,000 60,000 -65.7% 034 5030-073-730 Other Mach/Equipment (over $1,000) 17,486 5,094 - 15,000 - - 15,000 0.0% TOTAL 181,884 256,710 283,751 582,458 146,103 342,443 454,150 -22.0% 147

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

RECYCLED WATER
034 5030-074-010 Salaries, Regular - - 971 120,000 3,713 6,048 123,600 3.0% 034 5030-074-030 Salaries, Overtime - - 1,013 - 1,874 2,424 2,575 N/A 034 5030-074-090 Benefits - - 1,443 85,000 4,023 4,623 92,568 8.9% 034 5030-074-340 Maint and Repair Materials - - 8,840 5,000 3,832 6,554 6,500 30.0% 034 5030-074-350 Tools/Equipment (under $1,000) - - 472 2,000 156 156 2,000 0.0% 034 5030-074-420 Utilities - - 26,692 20,000 18,962 43,118 80,000 300.0% 034 5030-074-490 Special Consumables - - 12,977 8,000 16,587 23,582 50,000 525.0% 034 5030-074-660 Other Expense - - 7,160 2,500 7,319 14,718 8,000 220.0% 034 5030-074-730 Other Mach/Equip over ($1,000) 1,804 2,000 4,982 4,982 20,000 900.0% TOTAL - - 61,372 244,500 61,448 106,205 385,243 57.6%
148

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

WATER REPLACEMENT
080 4210 Transfers from Other Funds 500,000 3,000,000 6,656,016 1,200,000 1,673,566 1,673,566 1,200,000 080 4220 Transfers to Other Funds (18,029,446) (14,488,622) (19,696,119) (29,341,913) (2,201,287) (5,521,462) (38,166,934) 080 4516 State Grants 1,078,101 81,200 - 3,000,000 - - 20,000,000 080 4601 Interest on Investments 183,244 424,226 617,526 400,000 322,379 541,129 550,000 080 4891 Service Connection Fees 38,639 7,389 16,898 20,000 5,864 15,454 16,000 080 4892 Acreage Fees - Developers 289,845 157,440 220,530 220,000 82,618 155,233 155,000 080 4897 Interdepartmental Serv Charges 565,650 584,268 605,188 605,000 328,043 719,171 705,000 080 4992 Sale of Personal Property 2,754 - 1,421 - 13,240 13,240 - TOTAL REVENUE 2,158,232 1,254,524 1,461,564 4,245,000 752,144 1,444,227 21,426,000 149

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

WATER REPLACEMENT - EQUIPMENT REPLACEMENT
080 5030-095-720 Automotive Equipment 152,190 37,838 55,812 345,000 - 244,312 204,000 080 5030-095-730 Other Machinery/Equipment 269,845 587,342 419,114 150,000 500,262 500,262 250,000 080 5030-095-740 Computer Equipment - - - 5,000 - - 5,000 TOTAL 422,035 625,180 474,927 500,000 500,262 744,574 459,000 150

RISK MANAGEMENT

ANNUAL BUDGET
FY 2025/2026
151

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET

RISK MANAGEMENT
050 4210 Transfers from Other Funds - - - - - - 100,000 050 4220 Transfers to Other Funds (13,733) (11,708) (227,813) (360,000) (7,227) (8,670) (400,000) 050 4601 Interest on Investments - 16,290 - - - - -
050 4901 Liability Insurance 621,116 621,116 870,000 870,000 435,000 870,000 1,119,996 050 4902 Health & Life Insurance 5,057,698 5,186,895 6,030,957 6,200,000 3,140,802 6,352,778 6,500,000 050 4903 Unemployment Insurance 123,943 145,651 128,428 140,000 72,993 144,145 145,000 050 4904 Workers Compensation Insurance 1,467,734 1,663,952 1,645,095 1,700,000 904,451 1,782,206 1,800,000 050 4905 Automobile Insurance 188,311 191,930 516,540 540,000 274,928 569,410 697,441 050 4998 Penalties 874 273 98 200 138 799 500
050 4999 Other Revenues - (217) - - - - -
TOTAL 7,459,675 7,825,890 9,191,118 9,450,200 4,828,311 9,719,338 10,262,937

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
2025/26
ACTUAL
152

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET

ADMINISTRATION
050-5011-015-010 Salaries, Regular 142,273 157,972 196,038 179,739 108,953 172,027 170,291 050-5011-015-090 Benefits 79,012 88,848 125,707 108,595 73,957 94,552 101,751 050-5011-015-190 Other Equipment Maint 186 407 1,812 400 254 507 550 050-5011-015-410 Meeting Expense 160 336 184 350 - 150 350 050-5011-015-440 Training Expense 2,323 3,346 2,975 3,500 68 2,769 3,500 050-5011-015-450 Publication and Dues 300 - - 300 - - 300 050-5011-015-660 Other Expense 1,409 332 196 800 479 759 800 050-5011-015-710 Office equipment (over $1,000) 887 - - - - - - TOTAL 226,550 251,241 326,912 293,684 183,711 270,764 277,542

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT
2025/26
ACTUAL
153

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT
2025/26
ACTUAL

RM LIABILITY
050-5011-016-540 Administration & Premiums 908,599 1,077,252 1,519,873 1,630,000 1,235,323 1,640,091 2,079,421 050-5011-016-550 Loss Control Services 4,735 2,148 4,411 2,500 8,904 10,516 5,000 050-5011-016-560 Claims (Expected Losses) (71,849) 14,447 63,965 10,000 3,752 7,504 10,000 TOTAL 841,484 1,093,847 1,588,249 1,642,500 1,247,979 1,658,111 2,094,421

RM PROPERTY
050-5011-017-540 Administration & Premiums 801,756 989,541 1,291,571 1,460,000 1,095,533 1,095,533 1,375,644 050-5011-017-560 Claims (Expected Losses) - 13,303 - - - - - TOTAL 801,756 1,002,844 1,291,571 1,460,000 1,095,533 1,095,533 1,375,644 154

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT
2025/26
ACTUAL

RM WORKERS COMPENSATION
050-5011-018-540 Administration & Premiums 454,775 495,881 935,064 520,000 728,949 950,890 600,000 050-5011-018-550 Loss Control Services 29,139 32,805 31,858 35,000 8,539 31,441 35,000 050-5011-018-560 Claims (Expected Losses) 1,303,625 710,708 279,490 800,000 - 864,796 900,000 TOTAL 1,787,539 1,239,393 1,246,411 1,355,000 737,488 1,847,127 1,535,000

RM EMPLOYEE MEDICAL
050-5011-019-540 Administration & Premiums 1,329,494 1,386,157 1,752,653 1,500,000 636,581 1,592,155 1,500,000 050-5011-019-560 Claims (Expected Losses) 3,885,657 3,446,591 4,375,876 4,000,000 3,907,673 5,249,105 5,200,000 TOTAL 5,215,150 4,832,748 6,128,529 5,500,000 4,544,254 6,841,260 6,700,000 155

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT
2025/26
ACTUAL

RM UNEMPLOYMENT
050-5011-020-560 Claims (Expected Losses) 39,763 60,813 61,249 50,000 17,776 80,926 50,000 TOTAL 39,763 60,813 61,249 50,000 17,776 80,926 50,000

RM EMPLOYMENT PRACTICES
050-5011-021-540 Administration & Premiums 214,975 257,905 245,172 310,000 280,989 280,989 310,000 050-5011-021-560 Claims (Expected Losses) 12,870 32,905 (22,791) 50,000 17,285 44,576 50,000 TOTAL 227,846 290,810 222,381 360,000 298,274 325,565 360,000 GRAND TOTAL RISK MANAGEMENT 9,140,088 8,771,696 10,865,302 10,661,184 8,125,014 12,119,286 12,392,607 156

EQUIPMENT MAINTENANCE

ANNUAL BUDGET
FY 2025/2026
157

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

EQUIPMENT MAINTENANCE
053 4601 Interest on Investments 1,521 316 69 - 2,530 6,549 3,000 053 4609 Rent of Equipment 17,334 18,810 26,044 25,000 13,070 25,498 25,000 053 4822 Fuel Sales 1,682,610 1,896,484 1,940,567 1,950,000 959,724 1,949,127 1,950,000 053 4897 Interdepartmental Serv Charges 562,584 596,043 704,194 730,000 402,224 781,739 780,000 053 4899 Other Service Charges 170,966 173,132 194,529 195,000 209,886 309,930 315,000 053 4995 Reimbursements & Refunds 105,596 43,262 21,078 15,000 3,564 14,783 15,000 053 4998 Penalties - - - - - - -
053 4999 Other Revenues 1,407,044 1,725,462 2,041,458 1,850,000 1,392,272 2,244,377 2,250,000 TOTAL REVENUE 3,947,655 4,453,508 4,927,938 4,765,000 2,983,270 5,332,003 5,338,000 158

BUDGET ACTUAL PROPOSED YOY BUDGET
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET CHANGE FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

EQUIPMENT MAINTENANCE
053 5030-090-010 Salaries, Regular 462,511 494,137 511,507 531,460 251,924 518,645 558,740 5.1% 053 5030-090-030 Salaries, Overtime 57,339 101,054 110,921 107,055 58,640 114,931 129,368 20.8% 053 5030-090-090 Benefits 297,037 336,084 375,908 362,343 190,346 310,659 399,685 10.3% 053 5030-090-110 Vehicle Maintenance 65,481 85,926 92,956 90,000 54,669 103,501 107,558 19.5% 053 5030-090-120 Building/Grounds Maint 14,049 19,778 10,850 20,000 5,501 16,074 17,200 -14.0% 053 5030-090-140 Computer Maintenance 10,982 14,341 18,004 15,000 14,480 15,234 15,000 0.0% 053 5030-090-190 Other Equipment Maint 176,917 234,209 174,425 198,600 100,147 199,652 194,600 -2.0% 053 5030-090-220 Printing/Copying 267 333 363 300 127 253 300 0.0% 053 5030-090-230 Professional/Temp Service 115 1,162 1,986 2,000 534 2,796 2,000 0.0% 053 5030-090-250 Outside Automotive 1,419,558 1,847,533 2,106,831 1,810,000 1,032,422 2,177,724 1,958,300 8.2% 053 5030-090-260 Rent of Property & Equipmt 1,297 3,382 993 2,000 855 1,770 2,000 0.0% 053 5030-090-310 Fuel and Lubricants 1,379,298 1,432,769 1,283,326 1,450,000 485,059 1,308,630 1,350,400 -6.9% 053 5030-090-320 Office/Computer Supplies 6,184 3,061 2,382 5,000 884 5,085 5,000 0.0% 053 5030-090-330 Janitorial Supplies 136 331 171 500 - 208 500 0.0% 053 5030-090-340 Maint and Repair Material 608 674 1,539 2,500 508 769 2,500 0.0% 053 5030-090-350 Tools/Equipment (under $1,000) 39,927 43,968 35,287 30,000 20,647 36,567 35,000 16.7% 053 5030-090-380 Automotive Parts 79,499 101,454 98,267 94,500 52,818 101,848 100,430 6.3% 053 5030-090-420 Utilities 54,176 53,595 59,376 55,000 25,971 55,814 55,000 0.0% 053 5030-090-430 Uniform Allowance 10,050 10,631 9,369 10,500 5,527 10,173 10,800 2.9% 053 5030-090-440 Training Expense 1,112 770 2,188 1,500 3,101 5,034 5,000 233.3% 053 5030-090-450 Publication and Dues 3,854 4,060 2,861 5,000 2,129 3,061 5,000 0.0% 053 5030-090-460 Postage - 59 11 - - 13 - 0.0%
053 5030-090-520 Insurance, Liability 15,900 15,900 22,272 22,272 11,136 22,272 28,672 28.7% 053 5030-090-660 Other Expense 4,531 4,134 6,640 5,000 2,530 7,701 5,000 0.0% 053 5030-090-730 Other Mach/Equip (over $1000) 2,205 4,236 2,513 5,000 - - 5,000 0.0% TOTAL 4,103,031 4,813,581 4,930,945 4,825,530 2,319,954 5,018,414 4,993,053 3.5% 159

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2025/26

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET ACTUAL

EQUIPMENT MAINTENANCE REPLACEMENT
093 4516 State grants - - - - - - -
093 4601 Interest on Investments 14,466 25,552 59,877 20,000 18,435 36,870 32,000 093 4897 Interdepartmental Serv Charges 150,606 153,082 167,790 168,000 85,573 173,482 170,000 093 4992 Sale of Personal Property 1,940 - - - - - -
TOTAL REVENUE 167,012 178,634 227,667 188,000 104,008 210,352 202,000 160

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 31-Dec-24 PROJECTED FYE 2025/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

EQUIPMENT MAINTENANCE REPLACEMENT
093 5030-095-720 Automotive Equipment - - - - - - -
093 5030-095-730 Other Machinery/Equipment - 7,938 28,334 - - - - TOTAL - 7,938 28,334 - - - -
161

LANDSCAPE MAINTENANCE

DISTRICTS

ANNUAL BUDGET
FY 2025/2026
162

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL

LANDSCAPE MAINTENANCE DISTRICTS
061 4005 Assessments 160,446 134,938 175,670 186,000 95,578 177,629 180,000 TOTAL 160,446 134,938 175,670 186,000 95,578 177,629 180,000 163

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 41, BEVERLY GLENN (lighting only)
061-5050-001-420 Utilities 112 128 134 130 58 141 140
061-5050-001-660 Other Expenses 5 - - - - - -
TOTAL 116 128 134 130 58 141 140
DISTRICT 42, SIERRA ESTATES
061-5050-002-120 Building/Grounds Maintenance - 661 240 600 51 102 300 061-5050-002-230 Professional/Temp Services 2,613 2,613 2,613 2,800 1,307 3,136 3,449 061-5050-002-420 Utilities 1,274 1,430 1,835 1,850 702 1,873 1,850 061-5050-002-660 Other Expenses - - - - - - -
TOTAL 3,887 4,704 4,689 5,250 2,060 5,111 5,599
DISTRICT 43, SIERRA MEADOWS #2
061-5050-003-010 Salaries, Regular - 772 960 500 165 2,333 500 061-5050-003-030 Salaries, Overtime 78 - - - - - -
061-5050-003-090 Benefits 46 555 714 250 129 248 250
061-5050-003-120 Building/Grounds Maintenance 152 248 240 300 151 302 250 061-5050-003-230 Professional/Temp Services 4,320 4,680 4,680 4,800 2,340 5,616 5,616 061-5050-003-420 Utilities 5,325 4,672 4,910 5,500 2,485 4,970 5,500 061-5050-003-660 Other Expenses 118 - 58 - 56 56 -
TOTAL 10,040 10,928 11,562 11,350 5,326 13,525 12,116
164

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 44, SUMMIT ESTATES #1
061-5050-004-010 Salaries, Regular - 636 1,908 1,500 914 1,827 2,000 061-5050-004-020 Salaries, Part-time 1,447 875 - 750 - - - 061-5050-004-090 Benefits 587 822 1,606 1,100 796 1,467 1,500 061-5050-004-120 Building/Grounds Maintenance 5 24 240 100 129 258 250 061-5050-004-230 Professional/Temp Services - - - - - - - 061-5050-004-420 Utilities 2,068 2,062 2,173 2,400 993 2,209 2,550 061-5050-004-660 Other Expenses 118 - 58 50 56 56
TOTAL 4,224 4,418 5,985 5,900 2,887 5,817 6,300
DISTRICT 45, NEW EXPRESSIONS #5 (lighting only)
061-5050-005-120 Building/Grounds Maintenance 5 1 - - - - - 061-5050-005-230 Professional/Temp Services - - - - - - - 061-5050-005-420 Utilities 858 980 1,032 1,000 442 1,066 1,075 061-5050-005-660 Other Expenses 44 - 93 - - - -
TOTAL 906 981 1,125 1,000 442 1,066 1,075
DISTRICT 46, MOOREA MANOR
061-5050-006-120 Building/Grounds Maintenance - 24 148 100 51 103 100 061-5050-006-230 Professional/Temp Services 2,613 2,613 2,874 2,613 1,045 2,508 3,449 061-5050-006-420 Utilities 1,027 911 890 1,100 403 858 1,200 061-5050-006-660 Other Expenses 79 - - 100 56 56 -
TOTAL 3,719 3,548 3,913 3,913 1,555 3,525 4,749
165

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 50, RIVERVIEW ESTATES, PHASE 5 (lighting only) 061-5050-007-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-007-420 Utilities 342 329 376 400 147 395 400
061-5050-007-660 Other Expenses - - - - - - -
TOTAL 347 329 376 400 147 395 400
DISTRICT 47, CHELSEA GLEN
061-5050-008-120 Building/Grounds Maintenance - 24 240 100 51 103 100 061-5050-008-230 Professional/Temp Services 2,088 2,088 2,088 2,088 1,044 2,506 2,756 061-5050-008-420 Utilities 1,403 2,510 2,358 2,500 1,151 2,494 2,500 061-5050-008-660 Other Expenses 118 - - 100 56 56 -
TOTAL 3,609 4,622 4,686 4,788 2,302 5,159 5,356
DISTRICT 48, NADER HOMES
061-5050-009-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-009-230 Professional/Temp Services - - - - - - - 061-5050-009-420 Utilities - - - 100 - - -
061-5050-009-660 Other Expenses - - 68 - 27 54 100
TOTAL 5 - 68 100 27 54 100
166

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 49 RANCH VICTORIA PHASE 2-4
061-5050-010-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-010-230 Professional/Temp Services - - - - - - - 061-5050-010-420 Utilities - - - 100 - - -
061-5050-010-660 Other Expenses - - 65 - 27 54 100
TOTAL 5 - 65 100 27 54 100
DISTRICT 51 SUMMIT ESTATES TWO, PHASE I
061-5050-011-120 Building/Grounds Maintenance 5 - 240 100 51 102 100 061-5050-011-230 Professional/Temp Services - - - - - - - 061-5050-011-420 Utilities - - - - - - -
061-5050-011-660 Other Expenses - - - 100 - - -
TOTAL 5 - 240 200 51 102 100
DISTRICT 52 SUMMIT HERITAGE VILLAS
061-5050-012-120 Building/Grounds Maintenance 5 - - 100 - - 100 061-5050-012-230 Professional/Temp Services - - - - - - - 061-5050-012-420 Utilities - - - - - - -
061-5050-012-660 Other Expenses - - 36 - - - -
TOTAL 5 - 36 100 - - 100
167

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 53 TROOPER TERRACE
061-5050-013-120 Building/Grounds Maintenance - 669 240 700 505 661 700 061-5050-013-230 Professional/Temp Services 1,196 1,196 1,196 1,196 598 1,435 1,579 061-5050-013-420 Utilities 1,206 1,049 948 1,200 405 849 1,200 061-5050-013-660 Other Expenses 44 - 58 50 56 56 -
TOTAL 2,446 2,914 2,442 3,146 1,564 3,001 3,479
DISTRICT 54 WINDSOR COURT
061-5050-014-120 Building/Grounds Maintenance - 274 348 300 300 565 500 061-5050-014-230 Professional/Temp Services 2,088 2,088 2,088 2,088 1,044 2,506 2,756 061-5050-014-420 Utilities 2,594 2,164 2,217 2,500 625 1,661 2,500 061-5050-014-660 Other Expenses - - 58 50 56 56 -
TOTAL 4,682 4,527 4,712 4,938 2,025 4,788 5,756
DISTRICT 55 SUMMIT EST II PH2
061-5050-015-120 Building/Grounds Maintenance - - - - - - - 061-5050-015-230 Professional/Temp Services - - - - - - - 061-5050-015-420 Utilities - - - - - - -
061-5050-015-660 Other Expenses 74 - 36 100 - - 100
TOTAL 74 - 36 100 - - 100
168

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 56 ROYAL OAKS 1-A
061-5050-016-020 Salaries, Part-time - - - 1,300 - - 1,300 061-5050-016-090 Benefits - - - 500 - - 52
061-5050-016-120 Building/Grounds Maintenance - 176 754 200 160 811 400 061-5050-016-420 Utilities 941 1,351 1,778 1,500 1,417 1,880 2,000 061-5050-016-660 Other Expenses 74 - - 100 410 410 6,384 TOTAL 1,015 1,527 2,532 3,600 1,988 3,101 10,136
DISTRICT 57 VILLAS SIERRA MEADOW
061-5050-017-020 Salaries, Part-time - - - - - - -
061-5050-017-090 Benefits - - - - - - -
061-5050-017-120 Building/Grounds Maintenance - - - 500 - - 500 061-5050-017-230 Professional/Temp Services - - - 1,500 630 - 3,780 061-5050-017-420 Utilities - - - 1,000 - -
061-5050-017-660 Other Expenses - - 475 750 - -
TOTAL - - 475 3,750 630 - 4,280
DISTRICT 1, WESTWOOD ESTATES 1 - 3 (consolidated*)
061-5050-036-010 Salaries, Regular - 995 1,311 1,000 495 989 1,000 061-5050-036-030 Salaries, Overtime - 260 - 300 - - -
061-5050-036-090 Benefits - 815 947 650 426 651 750
061-5050-036-120 Building/Grounds Maintenance 1,170 715 5,207 1,000 149 298 1,000 061-5050-036-230 Professional/Temp Services 4,355 4,355 8,710 4,355 6,533 15,678 15,678 061-5050-036-420 Utilities 4,781 3,916 3,882 5,000 2,896 4,311 5,000 061-5050-036-660 Other Expenses 74 - 58 100 56 56 -
TOTAL 10,380 11,055 20,115 12,405 10,554 21,983 23,428
169

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
JASMINE RANCH, ANNEX 2
061-5050-039-010 Salaries, Regular - 943 893 1,000 275 550 1,000 061-5050-039-090 Benefits - 656 649 650 234 469 750
061-5050-039-120 Building/Grounds Maintenance 2,782 356 627 800 51 102 700 061-5050-039-230 Professional/Temp Services 3,264 3,264 3,264 3,264 1,632 3,916 3,917 061-5050-039-420 Utilities 2,924 2,134 2,158 3,000 1,159 2,069 3,000 061-5050-039-660 Other Expenses 267 - 58 100 56 112 -
TOTAL 9,237 7,352 7,649 8,814 3,407 7,218 9,367
PORTER CREEK, ANNEX 3 (consolidated)**
061-5050-040-010 Salaries, Regular - 968 1,490 1,000 495 989 1,000 061-5050-040-020 Salaries, Part-time - - - - - -
061-5050-040-090 Benefits - 684 1,135 600 382 632 750
061-5050-040-120 Building/Grounds Maintenance 1,654 1,681 1,144 1,500 474 1,301 1,500 061-5050-040-230 Professional/Temp Services 5,529 5,450 8,515 5,700 5,148 12,355 13,591 061-5050-040-420 Utilities 4,286 2,858 1,913 3,000 1,998 2,656 3,500 061-5050-040-660 Other Expenses 74 - 58 100 56 56 -
TOTAL 11,543 11,640 14,256 11,900 8,553 17,989 20,341
170

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
LA VIDA PARK, ANNEX 4
061-5050-041-010 Salaries, Regular - 669 2,497 2,000 1,332 2,664 3,000 061-5050-041-020 Salaries, Part-time 1,590 875 1,000 - - - 061-5050-041-090 Benefits 645 850 2,048 1,600 1,117 2,234 2,250 061-5050-041-120 Building/Grounds Maintenance 136 24 405 300 51 102 300 061-5050-041-230 Professional/Temp Services - - - - - - - 061-5050-041-420 Utilities 1,369 1,071 1,073 1,200 514 991 1,200 061-5050-041-660 Other Expenses 162 - 58 100 56 112 -
TOTAL 3,902 3,490 6,081 6,200 3,070 6,103 6,750
WESTWOOD ESTATES 4 - 5, ANNEX 5 (consolidated)*
061-5050-042-010 Salaries, Regular - 324 936 500 605 1,210 1,200 061-5050-042-090 Benefits - 228 664 200 488 763 900
061-5050-042-120 Building/Grounds Maintenance 591 715 4,233 1,000 51 102 1,000 061-5050-042-230 Professional/Temp Services 4,355 4,355 2,177 4,500 - - - 061-5050-042-420 Utilities 2,282 2,114 1,659 2,250 1,701 2,253 3,000 061-5050-042-660 Other Expenses 74 - 58 100 56 112 -
TOTAL 7,303 7,736 9,727 8,550 2,901 4,440 6,100
NORTHPOINTE 1, ANNEX 6 (lighting only)
061-5050-043-120 Building/Grounds Maintenance 70 - - - - - - 061-5050-043-420 Utilities 652 818 862 900 367 958 950
061-5050-043-660 Other Expenses - - 58 - 56 112
TOTAL 721 818 920 900 423 1,070 950
171

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
QUAIL PARK, PHASE 2, ANNEX 7 (lighting only)
061-5050-044-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-044-420 Utilities 75 85 90 90 38 101 100
061-5050-044-660 Other Expenses - - - - - - -
TOTAL 79 85 90 90 38 101 100
WESTWOOD PARK, UN 3, ANNEX 8 (lighting only)
061-5050-045-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-045-420 Utilities 231 264 278 300 117 311 325
061-5050-045-660 Other Expenses 74 - - 100 - - -
TOTAL 310 264 278 400 117 311 325
MASONIC TEMPLE, ANNEX 9 (lighting only)
061-5050-046-120 Building/Grounds Maintenance - - - - - - - 061-5050-046-420 Utilities 45 51 54 100 21 55 100
061-5050-046-660 Other Expenses - - - - - -
TOTAL 45 51 54 100 21 55 100
172

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
WESTVIEW, ANNEX 10
061-5050-047-010 Salaries, Regular - 669 1,908 1,200 935 1,870 2,000 061-5050-047-020 Salaries, Part-time 1,464 875 - 750 - - 750 061-5050-047-090 Benefits 595 850 1,606 800 815 1,245 1,530 061-5050-047-120 Building/Grounds Maintenance 5 24 240 100 51 102 100 061-5050-047-230 Professional/Temp Services - - - - - - - 061-5050-047-420 Utilities 658 587 584 650 230 548 780
061-5050-047-660 Other Expenses 74 - 58 100 56 112 -
TOTAL 2,795 3,005 4,396 3,600 2,087 3,877 5,160
NEW HORIZONS, PHASE 1, ANNEX 11 (lighting only)
061-5050-048-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-048-230 Professional/Temp Services - - - - - - - 061-5050-048-420 Utilities 735 839 883 900 297 828 915
061-5050-048-660 Other Expenses 44 - 58 - 56 112 -
TOTAL 784 839 941 900 353 940 915
173

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
SUNRISE ESTATES, PHASE 6, ANNEX 12
061-5050-049-010 Salaries, Regular - - - - - - -
061-5050-049-090 Benefits - - - - - - -
061-5050-049-120 Building/Grounds Maintenance 5 24 92 100 - - 100 061-5050-049-420 Utilities 261 501 314 550 209 427 550
061-5050-049-660 Other Expenses - - - - - - -
TOTAL 265 525 406 650 209 427 650
NORTHPOINTE II, ANNEX 15 (lighting only)
061-5050-052-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-052-420 Utilities 225 257 270 300 115 278 300
061-5050-052-660 Other Expenses - - - - - - -
TOTAL 229 257 270 300 115 278 300
174

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
WISCONSIN MANOR I, ANNEX 14
061-5050-053-120 Building/Grounds Maintenance 5 24 240 100 51 102 100 061-5050-053-230 Professional/Temp Services - - - - - - - 061-5050-053-420 Utilities 609 543 536 700 209 523 650
061-5050-053-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 732 567 835 900 315 737 750
NEW HORIZONS, PHASE 2, ANNEX 16 (lighting only)
061-5050-054-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-054-230 Professional/Temp Services - - - - - - - 061-5050-054-420 Utilities 605 691 727 700 310 732 800
061-5050-054-660 Other Expenses - - 58 60 56 56 -
TOTAL 609 691 785 760 365 788 800
WESTWOOD VILLAGE MOBILE HOME PARK, ANNEX 18 (lighting only) 061-5050-056-120 Building/Grounds Maintenance - - - - - - - 061-5050-056-420 Utilities 225 255 268 300 105 277 300
061-5050-056-660 Other Expenses - - - - - - -
TOTAL 225 255 268 300 105 277 300
175

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
CASTLE WOODS, PHASE 1, ANNEX 19 (lighting only)
061-5050-057-120 Building/Grounds Maintenance - - - - - - - 061-5050-057-420 Utilities 380 434 457 450 194 474 500
061-5050-057-660 Other Expenses 44 - 58 - 56 56 -
TOTAL 424 434 515 450 249 530 500
DISTRICT 2, NORTH CREEK SUBDIVISION (consolidated)**
061-5050-058-010 Salaries, Regular - 374 944 800 330 660 800 061-5050-058-090 Benefits - 255 680 450 253 423 600
061-5050-058-120 Building/Grounds Maintenance 606 969 368 1,000 51 102 700 061-5050-058-230 Professional/Temp Services 5,529 5,813 4,481 5,900 1,716 4,118 4,530 061-5050-058-420 Utilities 2,661 1,878 2,076 2,500 1,673 2,344 2,700 061-5050-058-660 Other Expenses 74 - 58 100 56 112 -
TOTAL 8,871 9,289 8,607 10,750 4,078 7,759 9,330
DISTRICT 3, NEW EXPRESSIONS, PHASE 1 (lighting only)
061-5050-059-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-059-420 Utilities 373 426 448 500 192 471 500
061-5050-059-660 Other Expenses 74 - 58 100 56 112 -
TOTAL 451 426 507 600 248 583 500
176

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 4, RIVER SPRINGS, PHASE 1
061-5050-060-010 Salaries, Regular - 661 2,184 1,900 1,235 2,470 2,500 061-5050-060-020 Salaries, Part-time 1,446 905 - 750 - - 750 061-5050-060-090 Benefits 586 850 1,800 1,350 1,037 1,587 1,905 061-5050-060-120 Building/Grounds Maintenance 178 1,794 240 200 51 102 200 061-5050-060-230 Professional/Temp Services - - - 300 - - - 061-5050-060-420 Utilities 1,554 1,457 1,480 1,600 634 1,435 1,750 061-5050-060-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 3,882 5,667 5,761 6,200 3,012 5,706 7,105
DISTRICT 5, CASTLE WOODS, PHASE 2
061-5050-061-120 Building/Grounds Maintenance - 24 240 100 51 102 100 061-5050-061-230 Professional/Temp Services 744 744 744 800 372 892 982 061-5050-061-420 Utilities 1,161 1,109 1,070 1,200 478 1,144 1,200 061-5050-061-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 2,023 1,878 2,113 2,200 957 2,250 2,282
DISTRICT 6, CREEKVIEW SUBDIVISION (consolidated)**
061-5050-062-010 Salaries, Regular - 150 1,103 900 440 880 900 061-5050-062-090 Benefits - 108 810 550 337 537 675
061-5050-062-120 Building/Grounds Maintenance 606 971 240 1,000 51 208 750 061-5050-062-230 Professional/Temp Services 5,529 5,450 4,195 5,750 1,430 3,432 3,775 061-5050-062-420 Utilities 2,431 1,593 1,289 2,000 931 1,289 2,000 061-5050-062-660 Other Expenses 74 - 58 100 56 112
TOTAL 8,640 8,271 7,695 10,300 3,244 6,458 8,100
177

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 7, FORD ESTATES, PHASE 1
061-5050-063-010 Salaries, Regular - 636 1,868 1,600 807 1,615 2,000 061-5050-063-020 Salaries, Part-time 1,318 875 - 750 - - 750 061-5050-063-090 Benefits 539 820 1,566 1,200 702 1,297 1,530 061-5050-063-120 Building/Grounds Maintenance 5 24 240 100 51 102 100 061-5050-063-230 Professional/Temp Services - - - - - - - 061-5050-063-420 Utilities 665 660 763 800 307 726 950
061-5050-063-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 2,644 3,015 4,496 4,550 1,923 3,852 5,330
DISTRICT 8, RIVER BREEZE SUBDIVISION
061-5050-064-010 Salaries, Regular - - 680 650 330 660 680 061-5050-064-090 Benefits - - 485 450 255 440 510
061-5050-064-120 Building/Grounds Maintenance - 161 334 225 51 102 225 061-5050-064-230 Professional/Temp Services 1,307 1,307 1,307 1,400 653 1,307 1,725 061-5050-064-420 Utilities 1,219 1,056 935 1,100 382 904 1,100 061-5050-064-660 Other Expenses 118 - 58 100 56 56 -
TOTAL 2,644 2,523 3,799 3,925 1,727 3,469 4,240
DISTRICT 9, ORCHARD RIDGE, PHASE 3 (lighting only)
061-5050-065-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-065-420 Utilities 373 426 448 550 192 503 550
061-5050-065-660 Other Expenses - - - - - - -
TOTAL 377 426 448 550 192 503 550
178

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 10, ORCHARD RIDGE, PHASE 4 (lighting only)
061-5050-066-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-066-420 Utilities 149 170 179 250 77 201 250
061-5050-066-660 Other Expenses 74 - - 100 - - -
TOTAL 228 170 179 350 77 201 250
DISTRICT 11, ORCHARD RIDGE, PHASE 5 (lighting only)
061-5050-067-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-067-420 Utilities 522 596 627 600 269 664 680
061-5050-067-660 Other Expenses - - - - - - -
TOTAL 526 596 627 600 269 664 680
DISTRICT 12, WESTWOOD ESTATES, PHASE 2 (consolidated*)
061-5050-068-010 Salaries, Regular - 847 993 1,200 605 1,209 1,200 061-5050-068-090 Benefits - 593 685 700 510 706 900
061-5050-068-120 Building/Grounds Maintenance 802 715 4,396 1,000 104 208 1,000 061-5050-068-230 Professional/Temp Services 4,355 3,992 2,177 4,000 - - - 061-5050-068-420 Utilities 1,777 2,198 2,251 2,500 1,404 2,425 3,350 061-5050-068-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 7,052 8,345 10,561 9,500 2,679 4,660 6,450
179

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 13, RIVER RANCH, PHASE 3
061-5050-069-120 Building/Grounds Maintenance 5 24 240 100 51 102 100 061-5050-069-230 Professional/Temp Services 1,307 1,307 1,307 1,620 653 1,567 1,725 061-5050-069-420 Utilities 306 349 367 400 155 384 400
061-5050-069-660 Other Expenses - - - - -
-
TOTAL 1,617 1,680 1,914 2,120 860 2,053 2,225
DISTRICT 14, RIVER SPRINGS, PHASE 2 (lighting only)
061-5050-070-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-070-420 Utilities 410 468 493 500 211 502 525
061-5050-070-660 Other Expenses - - - - - - -
TOTAL 414 468 493 500 211 502 525
DISTRICT 15, MEADOWOOD, PHASE 1
061-5050-071-120 Building/Grounds Maintenance 5 50 240 100 51 102 100 061-5050-071-230 Professional/Temp Services - 1,261 1,316 1,500 658 1,579 1,737 061-5050-071-420 Utilities 5,670 3,947 3,645 4,100 1,991 3,512 4,200 061-5050-071-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 5,793 5,258 5,259 5,800 2,755 5,305 6,037
180

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 16, NEW EXPRESSIONS, PHASE 2
061-5050-072-120 Building/Grounds Maintenance - 205 240 200 51 102 100 061-5050-072-230 Professional/Temp Services 2,613 2,613 2,613 3,136 1,307 3,137 3,449 061-5050-072-420 Utilities 1,665 2,182 1,799 2,200 754 1,810 2,200 061-5050-072-660 Other Expenses - - 58 - 56 112 -
TOTAL 4,278 5,000 4,710 5,536 2,167 5,161 5,749
DISTRICT 17, ORCHARD RIDGE, PHASE 6 (lighting only)
061-5050-073-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-073-420 Utilities 261 298 314 300 134 350 350
061-5050-073-660 Other Expenses - - 58 - 56 56 -
TOTAL 265 298 372 300 190 406 350
DISTRICT 18, OHIO NORTH SUBDIVISION (lighting only)
061-5050-074-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-074-420 Utilities 75 85 90 100 38 101 100
061-5050-074-660 Other Expenses - - - - - - -
TOTAL 79 85 90 100 38 101 100
181

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 19, WILLIAMS RANCH, PHASE 1
061-5050-075-010 Salaries, Regular - 449 2,198 2,000 220 440 1,500 061-5050-075-020 Salaries, Part-time - - - - - -
061-5050-075-090 Benefits - 321 1,560 1,200 170 270 1,125 061-5050-075-120 Building/Grounds Maintenance 118 5,086 295 300 51 102 300 061-5050-075-230 Professional/Temp Services 1,560 1,560 1,560 1,872 780 1,872 1,872 061-5050-075-420 Utilities 2,608 1,922 1,778 2,700 1,416 2,333 2,700 061-5050-075-660 Other Expenses 44 - 58 100 56 112 -
TOTAL 4,330 9,337 7,450 8,172 2,692 5,129 7,497
DISTRICT 20, WEST VIEW PLACE SUBDIVISION (lighting only) 061-5050-076-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-076-420 Utilities 150 171 181 200 77 202 200
061-5050-076-660 Other Expenses 118 - - 100 - -
TOTAL 273 171 181 300 77 202 200
DISTRICT 21, ORCHARD RIDGE, PHASE 7 (lighting only)
061-5050-077-010 Salaries, Regular - - - - - - -
061-5050-077-020 Salaries, Part-time - - - - - - -
061-5050-077-090 Benefits - - - - - - -
061-5050-077-120 Building/Grounds Maintenance - - - - - - - 061-5050-077-230 Professional/Temp Services 598 - - - - - - 061-5050-077-420 Utilities 224 255 269 300 115 287 300
061-5050-077-660 Other Expenses 74 - - 100 - - -
TOTAL 896 255 269 400 115 287 300
182

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 22, MEADOWOOD, PHASE 2
061-5050-078-120 Building/Grounds Maintenance 5 24 239 100 51 102 100 061-5050-078-230 Professional/Temp Services - 1,261 1,316 1,500 658 1,578 1,737 061-5050-078-420 Utilities 726 829 873 900 369 911 925
061-5050-078-660 Other Expenses - - - - - - -
TOTAL 731 2,114 2,427 2,500 1,079 2,591 2,762
DISTRICT 23, RIVER VIEW, PHASE 3 (lighting only)
061-5050-079-120 Building/Grounds Maintenance - - - - - - - 061-5050-079-420 Utilities 410 468 493 500 211 523 545
061-5050-079-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 528 468 551 600 267 635 545
DISTRICT 24, ORCHARD RIDGE, PHASE 8
061-5050-080-120 Building/Grounds Maintenance - 24 240 100 51 102 100 061-5050-080-230 Professional/Temp Services 598 1,196 1,196 1,196 598 1,435 1,579 061-5050-080-420 Utilities 2,501 1,849 1,993 2,000 921 1,990 2,200 061-5050-080-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 3,217 3,069 3,487 3,396 1,626 3,639 3,879
183

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 25, CASAS BUENA VISTA
061-5050-081-010 Salaries, Regular - 671 708 700 1,960 3,919 3,000 061-5050-081-090 Benefits - 464 523 450 1,676 2,776 2,250 061-5050-081-120 Building/Grounds Maintenance 5,101 1,192 1,061 1,200 128 837 1,000 061-5050-081-230 Professional/Temp Services 10,785 10,452 10,452 12,542 5,226 12,541 13,797 061-5050-081-420 Utilities 5,051 3,423 3,823 4,000 2,352 3,470 4,200 061-5050-081-660 Other Expenses 118 106 58 100 56 56 -
TOTAL 21,054 16,308 16,625 18,992 11,396 23,599 24,247
DISTRICT 26, ORCHARD RIDGE, PHASE 9 (lighting only)
061-5050-082-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-082-230 Professional/Temp Services - - - - - - - 061-5050-082-420 Utilities 373 426 448 500 192 503 500
061-5050-082-660 Other Expenses 74 - 58 100 56 56 -
TOTAL 451 426 507 600 248 559 500
DISTRICT 27, NEW EXPRESSIONS, PHASE 3
061-5050-083-120 Building/Grounds Maintenance 5 24 290 150 51 201 100 061-5050-083-420 Utilities 410 468 493 500 211 553 540
061-5050-083-660 Other Expenses - - - - - - -
TOTAL 414 492 783 650 262 754 640
184

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 28, MEADOWOOD, PHASE 3 (lighting only)
061-5050-084-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-084-420 Utilities 978 1,117 1,177 1,200 502 1,314 1,400 061-5050-084-660 Other Expenses 118 - - 100 - - -
TOTAL 1,101 1,117 1,177 1,300 502 1,314 1,400
DISTRICT 29, RIVER SPRINGS, PHASE 3 (lighting only)
061-5050-085-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-085-420 Utilities 335 383 403 500 245 525 550
061-5050-085-660 Other Expenses 44 - 58 100 - - -
TOTAL 384 383 462 600 245 525 550
DISTRICT 30, SIERRA MEADOWS, PHASE 1
061-5050-086-010 Salaries, Regular - 1,017 528 1,200 357 714 2,000 061-5050-086-030 Salaries, Overtime - - - - - - -
061-5050-086-090 Benefits - 714 397 750 366 732 1,500
061-5050-086-120 Building/Grounds Maintenance 163 1,832 6,890 2,000 391 598 1,500 061-5050-086-230 Professional/Temp Services 4,680 4,320 4,320 4,320 2,160 5,184 5,184 061-5050-086-420 Utilities 5,475 4,514 4,630 4,700 3,002 5,657 5,600 061-5050-086-660 Other Expenses 118 - 58 100 - - -
TOTAL 10,436 12,397 16,824 13,070 6,276 12,885 15,784
185

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 31, WILLIAMS RANCH, PHASE 2 & 3
061 5050-087-120 Building/Grounds Maintenance - 113 233 200 51 102 200 061-5050-087-230 Professional/Temp Services 2,713 2,838 2,600 2,900 1,300 3,120 3,120 061-5050-087-420 Utilities 1,869 2,005 2,038 2,200 840 1,971 2,200 061-5050-087-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 4,700 4,957 4,930 5,400 2,247 5,305 5,520
DISTRICT 32, SUNRISE VILLA, PHASE 1-3 (lighting only)
061-5050-088-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-088-420 Utilities 484 553 583 600 250 652 640
061-5050-088-660 Other Expenses - - 58 - 56 56 -
TOTAL 489 553 641 600 305 708 640
DISTRICT 33, NEW EXPRESSIONS, PHASE 4 (lighting and wall) 061-5050-089-120 Building/Grounds Maintenance 5 - 147 - 51 102 100 061-5050-089-420 Utilities 487 556 585 625 250 588 625
061-5050-089-660 Other Expenses 44 - 58 100 56 112 -
TOTAL 535 556 790 725 357 802 725
186

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 34, MEADOW BREEZE, PHASE 1 (lighting only)
061-5050-090-010 Salaries, Regular - - - - - - -
061-5050-090-020 Salaries, Part-time - - - - - - -
061-5050-090-090 Benefits - - - - - - -
061-5050-090-120 Building/Grounds Maintenance 1,320 78 - - - - - 061-5050-090-420 Utilities 862 881 907 1,100 368 960 1,100 061-5050-090-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 2,300 959 966 1,200 423 1,072 1,100
DISTRICT 35, MEADOW BREEZE, PHASE 2 (lighting only)
061-5050-091-120 Building/Grounds Maintenance 1,334 - - - - - - 061-5050-091-420 Utilities 335 383 403 500 173 453 500
061-5050-091-660 Other Expenses 44 - 58 - 184 184 -
TOTAL 1,713 383 462 500 356 637 500
DISTRICT 37, RIVERVIEW ESTATES, PHASE 4 (lighting only) 061-5050-093-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-093-420 Utilities 186 213 224 220 96 251 250
061-5050-093-660 Other Expenses 162 - - 100 - - -
TOTAL 353 213 224 320 96 251 250
187

BUDGET ACTUAL PROPOSED
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Y-T-D DEC 24 PROJECTED FYE 25/26 BUDGET FISCAL YEAR 2025/26

EXPENDITURE BUDGET WORKSHEETS

CITY OF PORTERVILLE
ACTUAL
DISTRICT 38, RANCH VICTORIA PHASE 1 (lighting only)
061-5050-094-420 Utilities 735 469 476 500 207 471 500
061-5050-094-660 Other Expenses 123 - 58 100 56 112 -
TOTAL 858 469 534 600 262 583 500
DISTRICT 39, WILLIAMS RANCH PHASE 4 (lighting only)
061-5050-095-120 Building/Grounds Maintenance 5 - - - - - - 061-5050-095-420 Utilities 576 723 762 800 326 855 825
061-5050-095-660 Other Expenses 118 - - - - - -
TOTAL 699 723 762 800 326 855 825
DISTRICT 40, AMALENE ESTATES
061-5050-096-010 Salaries, Regular - - - - - - -
061-5050-096-090 Benefits - - - - - - -
061-5050-096-120 Building/Grounds Maintenance - 24 240 100 51 102 100 061-5050-096-230 Professional/Temp Services 2,613 2,613 2,613 2,613 1,307 3,136 3,449 061-5050-096-420 Utilities 2,211 2,194 2,447 2,500 1,164 2,544 2550 061-5050-096-660 Other Expenses 118 - 58 100 56 112 -
TOTAL 4,942 4,831 5,358 5,313 2,578 5,894 6,099
TOTAL LANDSCAPE MAINTENANCE DISTRICTS 194,852 201,267 233,703 235,903 110,335 230,822 270,987 188
CAPITAL IMPROVEMENT STRATEGIES - FUNDING SUMMARY FISCAL YEAR 2025/2026 FUNDING SOURCE 25/26
General Fund (GF) $400,000
General Fund Reserve Capital Improvement (GFRCI) $125,000 Street Improvement Projects General Fund Reserve Deferred Maintenance (GFRDM) $893,000 Grand Avenue Construction (4th to Plano) $3,160,000 Air District $0 Main Street Reconstruction (Olive to Morton Avenue) $1,666,617 Air Resources Board (CARB) $0 Morton Avenue Rehab/Reconstruction (Westwood to Plano) $4,650,000 Airport Operating Fund (AOF) $59,500 Union Avenue Improvements (Indiana to Jaye Street) $100,000 Airport Replacement and Development Fund (ARDF) $660,170 Villa Street Improvements (Olive to Henderson Avenue) $0 Active Transportation Program Grant (ATP) $2,246,999 Scranton/Westwood/West/Worth Realignment $700,000 American Rescue Plan Act (ARPA) $6,761,253 Veterans Park Trail and amenities $2,650,000 Asset Forfeitures (AF) $0 Community Center/Park (4th St) $21,355,445 Building Construction Fund (BCF) $0 Library - New Facility $3,208,000 Cal State Library Grant (CSLG) $746,000 Main Street Parking Lot $1,200,000 California Division of Aeronautics (CA Div of Aero) $0 Navigation Center Expansion $2,321,246 California Governor’s Office of Emergency Services Grant (OES) $1,254,275 Skate Board Park Lighting $30,000 CEQA Mitigation $0 Sports Complex Completion/Adult Baseball Field $126,000 Certificates of Participation (COP) $5,300,000 Tertiary Treatment (Corporation Yard) $800,000 Community Development Block Grant (CDBG) $1,905,654 Welcome Signage $600,000 Community Project Funding/Congressionally Directed Spending (CPF/CDS) $0 Community Promotions (Promos) $55,000 $42,567,308
Congestion Mitigation and Air Quality Grant (CMAQ) $0
Department of Water Resources (DWR) $0
Equipment Replacement Fund (ERF) $800,000
Federal Aviation Admin. Airport Improvement Program Grant (FAA/AIP) $560,608 General Fund Projects:

Federal Transit Authority (FTA 5307) $6,687,200 Accounting Software Update $10,000 Federal Transit Authority (FTA 5339) $552,000 City Hall Fitness Center Upgrades $75,000 Highway Bridge Program (HBP) $0 Development Ordinance Update $40,000 Highway Safety Improvement Program (HSIP) $660,000 Downtown Banners $5,000 Insurance Proceeds $2,462,000 Non-profit Mixed Meters $25,000 Land Sale Revenue (Land Sale) $0 Permitting & Asset Management Software $150,000 Local Transportation Funds (LTF) $585,914
Local Transportation Funds - Transit (LTF Transit) $1,809,800 $305,000 Measure H (MH) $2,910,816
Measure I (MI) $14,899,356
Measure R - Alternative Transportation (Measure R AT) $7,511,502 Measure R - Local (Measure R Local) $2,548,607
Measure R - Regional (Measure R Reg) $11,260,000
Measure R - Transit $0
National Park Service Grant (NPS) $2,500,000
Off Highway Vehicle Grant (OHV) $500,000
Park Impact Fees (PIF) $0
Proposition 68 (Prop 68) $7,800,000
Rebuilding American Infrastructure w/Sustainability and Equity Grant (RAISE) $0 Risk Management (RM) $400,000
Road Repair and Accountability Act (SB1) $3,247,783
Senate Bill 125 (SB125) $8,000,000
Sewer Bond Refinance (Sewer Bond Refi) $0
Sewer Developer Fees (Sewer DF) $344,346
Sewer Operating Fund (SOF) $30,000
Sewer Revolving Fund (SRF) $5,341,982
Solid Waste Operating Fund (SWOF) $30,000
Solid Waste Reserve (SW Reserve) $1,560,000
Special Gas Tax (SGT) $2,493,834
State of Good Repair (SGR) $284,000
Storm Drain - Developer Fees (Storm Dr DF) $1,474,000
Surface Transportation Program (STP) $1,625,000
State Water Resources Control Board (SWRCB) $17,000,000 Traffic Impact Fees (TIF) $45,875
Wastewater Treatment Facility Impact Fees (WWTFIF) $0
Wastewater Treatment Facility Reserve (WWTFR) $6,913,575 Water - Developer Fees (Water DF) $466,423
Water Operating Fund (WOF) $30,000
Water Replacement Fund (WRF) $15,400,511
Unfunded Projects $0
TOTALS $149,141,983
Council Priority Projects: (Current FY allocations)