Agenda packet — Porterville City Council, June 2, 2026 (part 3 of 4)

1 ExecuƟve Summary
This technical report has been prepared to summarize the background, methodology, and results of a Health Risk Assessment (HRA) for the Tule River AcƟve TransportaƟon Program (ATP) Phase I Project (Project). The HRA evaluates the potenƟal significance of impacts to nearby sensiƟve receptors from Toxic Air Contaminant (TAC) emissions generated during Project construcƟon. The Project does not include new operaƟonal sources of TAC; therefore, this assessment focuses exclusively on construcƟon-related diesel parƟculate maƩer (DPM).

The Project consists of pedestrian, bicycle, and safety improvements along the ReservaƟon Road corridor within the Tule River ReservaƟon, including the Village Corridor Crossing improvements, construcƟon of a new pedestrian bridge, and replacement of the exisƟng swinging pedestrian bridge. All improvements are conceptual and based on the best available planning-level materials provided by 4Creeks.

The Project is subject to the California Environmental Quality Act (CEQA), with the City of Porterville serving as the Lead Agency. This HRA was prepared to support the IniƟal Study and permiƫng.

The San Joaquin Valley Air PolluƟon Control District (SJVAPCD) is responsible for developing and enforcing air quality regulaƟons within the San Joaquin Valley Air Basin (SJVAB), where the Project is located. Under CEQA, SJVAPCD serves as a Responsible Agency for projects requiring air quality review and provides guidance for evaluaƟng TAC emissions and health risk. SJVAPCD’s Guidance for Assessing and MiƟgaƟng Air Quality Impacts (GAMAQI)1 outlines the framework for determining whether a project would expose sensiƟve receptors to substanƟal pollutant concentraƟons.

This HRA was prepared in accordance with the Office of Environmental Health Hazard Assessment (OEHHA) Guidance Manual for PreparaƟon of Health Risk Assessments2, SJVAPCD Policy APR 1906 – Framework for Performing Health Risk Assessments and Guidance for Air Dispersion Modeling3, and the SJVAPCD GAMAQI. ConstrucƟon DPM emissions were modeled using the U.S. EPA American Meteorological Society/EPA Regulatory Model (AERMOD), and health risks were calculated using the California Air Resources Board (CARB) Hotspots Analysis and ReporƟng Program (HARP2) Air Dispersion Modeling and Risk Tool (ADMRT).

The maximum residenƟal cancer risk from construcƟon-related diesel parƟculate maƩer emissions is below the SJVAPCD significance threshold of 20 in one million. Therefore, construcƟon of the Project would not expose sensiƟve receptors to substanƟal pollutant concentraƟons, and construcƟon TAC impacts would be less than significant.

An Ambient Air Quality Analysis (AAQA) screening was also performed. The Project is not subject to SJVAPCD Rule 9510 (Indirect Source Review) and is thus exempt from further AAQA. No localized exceedances of NaƟonal or California Ambient Air Quality Standards are expected and related impacts would be less than significant.
1 (San Joaquin Valley Air PolluƟon Control District, 2015) 2 (Office of Environmental Health Hazard Asssessment, 2015) 3 (San Joaquin Valley Air PolluƟon Control District, 2020) Health Risk Assessment March 2026
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Brief summaries of construcƟon air quality and greenhouse gas (GHG) emissions are included for informaƟonal purposes. These secƟons provide quanƟfied emissions results but do not include the broader regulatory background, seƫng, or full significance determinaƟons that would be part of a standalone AQ/GHG technical study.

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2 Project DescripƟon
The Tule River AcƟve TransportaƟon Program (ATP) Phase I Project (“Project”) consists of pedestrian, bicycle, and safety improvements along the ReservaƟon Road corridor within the Tule River ReservaƟon.

The Project includes three primary components: (1) Village Corridor Crossing improvements along North ReservaƟon Road, (2) construcƟon of a new pedestrian bridge connecƟng Cow Mountain Road to the JusƟce Center, and (3) replacement of the exisƟng swinging pedestrian bridge over the Tule River.

The Village Corridor Crossing component includes a Class I shared-use path, approximately 3,765 square feet of new sidewalk, seven accessible curb ramps, two streetlights, eight solar-powered Rectangular Rapid Flashing Beacons (RRFBs) at four locaƟons, two raised pedestrian crossings, reconfiguraƟon of back-in angled parking, landscaping and irrigaƟon, signing, pavement delineaƟon, and associated site improvements.

The new pedestrian bridge component includes construcƟon of a new pedestrian bridge spanning the Tule River, with associated approach pathways, grading, and construcƟon access. The swinging bridge replacement component includes removal of the exisƟng pedestrian bridge and construcƟon of a new bridge in the same general locaƟon, with associated approach improvements.

All improvements are conceptual and based on the best available planning-level materials provided by 4Creeks, including the ATP Tule River Phase I figures. The Project does not include new operaƟonal sources of toxic air contaminants (TAC). Therefore, this technical report evaluates construcƟon-only TAC emissions and associated health risk.

For conservaƟve modeling, construcƟon was assumed to begin June 1, 2026 and conƟnue for the default schedule predicted by the California Emissions EsƟmator Model (CalEEMod) analysis.

A Vicinity Map and Approximate ConstrucƟon Footprints are provided as Figures 1 and 2, respecƟvely.

Tule ATP Phase 1
24017 PROJECT NAME PROJECT NUMBER
Core Environmental
Consulting
Clovis, CA 93612
(559) 202-3941 3/12/26 DATE JMDRAWN BY
FIGURE 1

VICINITY MAP
NOT TO SCALE SCALE 36.026552, -118.798181 LAT/LONG
Project
Site
Porterville
Tule ATP Phase 1
24017 PROJECT NAME PROJECT NUMBER
Core Environmental
Consulting
Clovis, CA 93612
(559) 202-3941 3/12/26 DATE JMDRAWN BY
FIGURE 2

CONSTRUCTION
FOOTPRINTS NOT TO SCALE SCALE 36.026552, -118.798181 LAT/LONG Project
Sites
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3 Health Risk Assessment Seƫng

3.1 San Joaquin Valley Air PolluƟon Control District
The Project is located in the San Joaquin Valley Air Basin (SJVAB), which consists of eight counƟes:

Fresno, Kern (western and central), Kings, Madera, Merced, San Joaquin, Stanislaus, and Tulare. Air polluƟon in the SJVAB can be aƩributed to both human-related (anthropogenic) and natural (biogenic) acƟviƟes that produce emissions.

Area and staƟonary sources within SJVAB are under the jurisdicƟon of the San Joaquin Valley Air PolluƟon Control District (SJVAPCD). An overview of important air pollutants, and SJVPACD roles in controlling them, is provided in the SJVAPCD Guidance for Assessing and MiƟgaƟng Air Quality Impacts4 (GAMAQI), along with in-depth discussions on the meteorology and geography that contribute to unhealthy levels of air polluƟon. This HRA focuses on Toxic Air Contaminants (TAC).

Toxic Air Contaminants (TAC), as defined by the California Health & Safety Code (CH&SC) §44321, are listed in Appendices AI and AII in AB 2588 Air Toxic “Hot Spots” and Assessment Act’s Emissions Inventory Criteria and Guideline RegulaƟon document. PotenƟal health impacts from TACs are generally categorized into two groups: carcinogenic (cancer causing) effects and non-carcinogenic (non-cancercausing) effects.

The non-carcinogenic effects can be further divided into long-term (chronic) health effects such as birth defects, neurological damage, or geneƟc damage; and short- term (acute) effects such as eye irritaƟon, respiratory irritaƟon, and nausea. The California TAC list idenƟfies about 700 plus pollutants.

Carcinogenic and/or non-carcinogenic toxicity criteria have been established for a subset of these pollutants by OEHHA, as required by CH&SC §44360. TACs used in determining the potenƟal exposure to the public should not be confused with the 189 Hazardous Air Pollutants (HAP) listed in the Clean Air Act.

SJVAPCD oversees the assessment of health risk associated with TAC emissions from new development in the SJVAB. SJVAPCD lays out a basic framework for understanding and assessing health risk, under CEQA, in the GAMAQI.

The locaƟon of a development project is a major factor in determining whether the project will result in localized air quality impacts. The potenƟal for adverse air quality impacts increases as the distance between the source of emissions and receptors decreases. Receptors include sensiƟve receptors and worker receptors. SensiƟve receptors refer to those segments of the populaƟon most suscepƟble to poor air quality (i.e., children, the elderly, and those with pre-exisƟng serious health problems affected by air quality). Land uses where sensiƟve individuals are most likely to spend Ɵme include schools and schoolyards, parks and playgrounds, daycare centers, nursing homes, hospitals, and residenƟal communiƟes (these sensiƟve land uses may also be referred to as sensiƟve receptors). Worker receptors refer to employees and locaƟons where people work. Impacts on sensiƟve receptors are of parƟcular concern, because they are the people most vulnerable to the effects of air polluƟon. 4 (San Joaquin Valley Air PolluƟon Control District, 2015) Health Risk Assessment March 2026
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From a health risk perspecƟve there are two types of land use projects that have the potenƟal to cause long-term public health risk impacts:

Type A Projects: Land use projects that will place new toxic sources in the vicinity of exisƟng receptors.

Type B Projects: Land use projects that will place new receptors in the vicinity of exisƟng toxics sources.

Projects of either type must be assessed to determine whether the resulƟng health risk to sensiƟve receptors would exceed SJVAPCD established thresholds of significance for carcinogenic, noncarcinogenic acute, and non-carcinogenic chronic risk.

The OEHHA Risk Assessment Guidelines are the standards for esƟmaƟng health risks. OEHHA is responsible for developing and providing toxicological and medical informaƟon relevant to decisions involving public health to state and local government agencies. Historically, state laws have required OEHHA to develop Risk Assessment Guidelines for esƟmaƟng health risk associated with various sources of air polluƟon.

Furthermore, the Children’s Environmental Health ProtecƟon Act (SB 25, EscuƟa, 1999) requires OEHHA to biennially review risk assessment methods for air toxics, and related informaƟon, to ensure that they adequately protect infants and children.

The SJVAPCD risk management policy works in conjuncƟon with the OEHHA Risk Assessment Guidelines.

The SJVAPCD risk management policy further clarifies and provides guidance on the appropriate opƟons to use, such as a longer exposure period and more conservaƟve air dispersion modeling.

SJVAPCD staff members are considered leading statewide experts in the field of health risk assessment and have developed significant resources from guidance documents to database tools to assist other agencies, consultants, and regulated sources. Therefore, the SJVAPCD concludes that use of its risk management policy and the OEHHA Risk Assessment Guidelines is appropriate in determining significance within the environmental review process.

3.2 Diesel ParƟculate MaƩer (DPM)
ConstrucƟon acƟviƟes associated with the Project would generate emissions of diesel parƟculate maƩer (DPM) from the use of off-road diesel-fueled equipment and on-road diesel trucks. DPM has been idenƟfied as a toxic air contaminant by the California Air Resources Board (CARB) based on its potenƟal to contribute to both carcinogenic and non-carcinogenic health effects. OEHHA has evaluated numerous human epidemiological studies on diesel exhaust exposure, with long-term occupaƟonal studies showing increased relaƟve risks of lung cancer among exposed populaƟons. These studies support a causal relaƟonship between long-term diesel exhaust exposure and cancer risk.

In addiƟon to carcinogenic effects, long-term non-cancer health effects have been associated with chronic exposure to diesel exhaust, including increased incidence of cough, phlegm, and chronic bronchiƟs, as well as reducƟons in pulmonary funcƟon. Short-term exposures have been linked to acute respiratory symptoms such as cough, wheezing, chest Ɵghtness, and eye and nasal irritaƟon. These findings underscore the importance of evaluaƟng potenƟal exposures to DPM during construcƟon acƟviƟes, parƟcularly for nearby sensiƟve receptors.

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Because the Project does not include any operaƟonal sources of toxic air contaminants—such as gasoline dispensing, diesel fueling, industrial processes, or staƟonary equipment—construcƟon DPM is the only TAC source evaluated in this Health Risk Assessment. Accordingly, this HRA focuses on esƟmaƟng potenƟal cancer and non-cancer risks associated with short-term construcƟon emissions of DPM, consistent with OEHHA and SJVAPCD guidance.

3.3 Ambient Air Quality
The SJVAPCD Guidance for Assessing and MiƟgaƟng Air Quality Impacts (GAMAQI) provides the framework for evaluaƟng potenƟal air quality impacts under CEQA. The GAMAQI includes detailed discussions of regional meteorology, geography, and pollutant sources within the San Joaquin Valley Air Basin (SJVAB), as well as the regulatory context for criteria pollutants. This technical report provides only a brief overview of ambient air quality consideraƟons relevant to the Project; the reader is referred to the GAMAQI for addiƟonal background.

The United States Environmental ProtecƟon Agency (USEPA) has established NaƟonal Ambient Air Quality Standards (NAAQS) for six criteria pollutants, and the California Air Resources Board (CARB) has established California Ambient Air Quality Standards (CAAQS) for these and several addiƟonal pollutants.

Under SJVAPCD guidance, projects must be evaluated for their potenƟal to cause or contribute to localized exceedances of these standards.

SJVAPCD requires an Ambient Air Quality Analysis (AAQA) when project-related on-site emissions of any criteria pollutant exceed the District’s 100-pound-per-day screening threshold aŌer implementaƟon of all enforceable miƟgaƟon measures. An AAQA uses air dispersion modeling to determine whether project emissions would cause or contribute to a violaƟon of the applicable AAQS. For this Project, maximum daily construcƟon emissions were compared to the 100-pound-per-day screening threshold to determine whether a full AAQA is required.

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4 Thresholds of Significance

4.1 HRA Thresholds
This HRA focuses on answering the following quesƟon from the Air Quality secƟon of Appendix G in the CEQA Guidelines5:

3. Would the Project expose sensiƟve receptors to substanƟal pollutant concentraƟons? The CEQA Guidelines state that, where available, the significance criteria established by the applicable air quality management district or air polluƟon control district may be relied upon to make a significance determinaƟon.

SJVAPCD has established the following thresholds of significance for risk exposure to TAC:

Table 1 SJVPACD Thresholds of Significance – Toxic Air Contaminants CARCINOGENS Maximally Exposed Individual risk equals or exceeds 20 in one million NON

CARCINOGENS
Acute: Hazard Index equals or exceeds 1 for the Maximally Exposed Individual Chronic: Hazard Index equals or exceeds 1 for the Maximally Exposed Individual Source: (San Joaquin Valley Air PolluƟon Control District, 2015) Therefore, if the calculated risk exposure from Project TAC emissions is below the SJVAPCD thresholds of significance, it can be concluded that the Project would not expose sensiƟve receptors to substanƟal pollutant concentraƟons and this impact would be considered less than significant under CEQA.

4.2 Ambient Air Quality Thresholds
The thresholds of significance for ambient air quality are based on the NAAQS and CAAQS. A project would be considered to have a significant impact if its emissions are predicted to cause or contribute to a violaƟon of an ambient air quality standard by creaƟng a localized exceedance of any of the CAAQS or any of the NAAQS and if available the associated Significant Impact Level (SIL).

The SJVAPCD Rule 9510 (Indirect Source Review) applicability thresholds, which are far more conservaƟve than the criteria pollutant significance thresholds or the AAQA applicability threshold, can be used to screen out development projects subject to CEQA. Projects below ISR applicability thresholds (i.e., “small projects”) would be expected to not violate any air quality standards or contribute substanƟally to an exisƟng or projected air quality violaƟon and will not exceed the thresholds of significance for ambient air quality. In this case, SJVAPCD concludes no emission calculaƟon is needed and no ambient air quality analysis is required. For projects equal to or above the applicability 5 (AssociaƟon of Environmental Professionals, 2025)
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thresholds, the District recommends that emissions from the project be quanƟfied to determine if an AAQA is needed.

If maximum daily onsite emissions of all criteria pollutants, during construcƟon and operaƟon, are below 100 pounds per day, then the Project would not cause a localized exceedance of NAAQS or CAAQS, no further AAQA is required, and the associated impact would be less than significant.

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5 Methodology

5.1 HRA Methodology
The potenƟal health risks associated with toxic air contaminant (TAC) emissions from the Project were evaluated in accordance with the Office of Environmental Health Hazard Assessment (OEHHA) Guidance Manual for PreparaƟon of Health Risk Assessments (2015)6, the San Joaquin Valley Air PolluƟon Control District (SJVAPCD) Policy APR 1906 – Framework for Performing Health Risk Assessments and Guidance for Air Dispersion Modeling7, and the SJVAPCD Guidance for Assessing and MiƟgaƟng Air Quality Impacts (GAMAQI)8. These documents provide the regulatory framework for idenƟfying TAC sources, esƟmaƟng emissions, modeling dispersion, and calculaƟng cancer and non-cancer health risks.

Because the Project does not include any operaƟonal sources of TAC, construcƟon diesel parƟculate maƩer (DPM) is the only TAC source requiring quanƟtaƟve evaluaƟon. DPM is the parƟculate component of diesel exhaust and has been idenƟfied as a TAC by the California Air Resources Board (CARB) based on its carcinogenic and non-carcinogenic health effects. Long-term epidemiological studies have demonstrated increased lung cancer risks among populaƟons with chronic occupaƟonal exposure to diesel exhaust, and both acute and chronic respiratory symptoms have been associated with short-term exposures. ConstrucƟon-related DPM emissions were therefore included in the quanƟtaƟve analysis described below.

Other potenƟal TAC sources were evaluated and determined not to be present. The Project does not include gasoline dispensing, charbroilers, industrial equipment, diesel fueling, or any other staƟonary or area sources that would generate TAC emissions requiring quanƟtaƟve HRA modeling under SJVAPCD guidance. ConstrucƟon acƟviƟes are the only source of TAC emissions, and all diesel parƟculate maƩer (DPM) associated with construcƟon equipment and construcƟon-related truck acƟvity is captured within the CalEEMod construcƟon emissions. The Project would not generate any new operaƟonal diesel demand, new vehicle trips, or any other operaƟonal TAC-emiƫng acƟviƟes. Accordingly, construcƟon DPM is the only TAC source requiring quanƟtaƟve evaluaƟon in this HRA.

Accordingly, the HRA focuses exclusively on quanƟfying potenƟal cancer and non-cancer risks associated with construcƟon DPM emissions. The analysis consisted of the following steps:

1. EsƟmated TAC Emissions. ConstrucƟon emissions were esƟmated using the latest version of the California Emissions EsƟmator Model (CalEEMod). Results are provided in Appendix A. SJVAPCD considers exhaust parƟculate maƩer 10 microns and smaller (PM₁₀ exhaust) to be a reasonable surrogate for DPM. The maximum (worst-year) annual DPM emissions were used for subsequent modeling. Project-specific construcƟon details were based on the best available informaƟon provided by 4Creeks. Where project-specific informaƟon was not available, CalEEMod default assumpƟons were used.
6 (Office of Environmental Health Hazard Asssessment, 2015) 7 (San Joaquin Valley Air PolluƟon Control District, 2020) 8 (San Joaquin Valley Air PolluƟon Control District, 2015) Health Risk Assessment March 2026
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Because construcƟon acƟviƟes occur across three disƟnct project areas, total annual DPM emissions from the single CalEEMod run were allocated proporƟonately to each area based on relaƟve disturbance acreage for use in HARP2 ADMRT. AllocaƟon calculaƟons are provided in Appendix B.

2. Modeled Air Dispersion. The U.S. Environmental ProtecƟon Agency (U.S. EPA) American Meteorological Society/EPA Regulatory Model (AERMOD) was used to model annual average downwind concentraƟons of DPM at nearby receptors. A normalized emission rate of one gram per second was applied to the construcƟon area source, and meteorological data were obtained from SJVAPCD. Terrain was incorporated using AERMOD’s WebGIS preprocessing tool. The construcƟon footprints were modeled as an area source based on the Project disturbance limits (see Figure 2). Receptors were placed at the nearest residenƟal and worker locaƟons surrounding the Project site. Consistent with OEHHA and SJVAPCD guidance, indoor worker receptors within the construcƟon zone were excluded because they are regulated under OSHA and are not considered sensiƟve receptors for CEQA purposes.

3. Calculated Risk. Normalized downwind concentraƟons from AERMOD were imported into the CARB Hotspots Analysis and ReporƟng Program (HARP2) Air Dispersion Modeling and Risk Tool (ADMRT). These concentraƟons were combined with the esƟmated DPM emissions to calculate ground-level TAC concentraƟons at each receptor. Cancer risk and chronic hazard index (HI) were calculated for all receptors using OEHHA-recommended exposure pathways and SJVAPCD-recommended conservaƟve parameters. OEHHA has not established acute or 8-hour chronic Reference Exposure Levels (RELs) for DPM; therefore, acute and 8-hour chronic HI values were not calculated. Because construcƟon DPM is the only TAC source associated with the Project, no operaƟonal TAC risks were calculated. Total Project risk is therefore equal to construcƟon risk.

SJVAPCD recommendaƟons were followed throughout both the AERMOD and HARP2 ADMRT analyses.

Results are provided in Appendix B, along with receptor maps. Modeling files will be made available to reviewing agencies upon request.

5.2 AAQA Methodology
The SJVAPCD Guidance for Assessing and MiƟgaƟng Air Quality Impacts (GAMAQI) outlines a stepwise process for determining whether a project requires a full Ambient Air Quality Analysis (AAQA). The first step is to determine whether the project is subject to SJVAPCD Rule 9510 (Indirect Source Review, ISR). If a project is exempt from ISR, it proceeds directly to the AAQA screening step, which evaluates maximum daily onsite emissions against the District’s 100-pound-per-day screening threshold.

Rule 9510 applicability was evaluated based on the definiƟons, applicability criteria, and exempƟons provided in SecƟons 2.0 through 4.0 of the rule. Rule 9510 SecƟon 2.4 establishes that transportaƟon or transit development projects are subject to ISR only if construcƟon exhaust emissions equal or exceed

2.0 tons of NOx or 2.0 tons of PM10. Based on the construcƟon emissions modeling, total construcƟon exhaust emissions of NOx and PM10 are below the Rule 9510 applicability thresholds (for transportaƟon projects) of 2.0 tons each. These results confirm that the Project does not meet the applicability criteria in Rule 9510 SecƟon 2.4.

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Rule 9510 SecƟon 3.13 defines a development project as one that results in the construcƟon of a new building, facility, or structure, or the reconstrucƟon of such structures for the purpose of increasing capacity or acƟvity. The Project does not include buildings, faciliƟes, or structures as defined in the rule, nor does it increase the capacity or acƟvity of any exisƟng facility. As such, the Project does not meet the definiƟon of a development project subject to ISR.

Rule 9510 SecƟon 3.18 defines an indirect source as a facility or installaƟon that aƩracts or generates mobile-source acƟvity resulƟng in emissions of pollutants for which there is a state ambient standard.

The Project does not generate new vehicle demand or aƩract new mobile-source acƟvity; rather, it provides safety and accessibility improvements for exisƟng pedestrian and bicycle travel. No new operaƟonal vehicle trips or diesel demand would be generated by the Project. Therefore, the Project does not consƟtute an indirect source under Rule 9510.

Rule 9510 SecƟon 4.4.2 provides an exempƟon for transportaƟon development projects that consist solely of modificaƟons to exisƟng roads subject to District Rule 8061 and that are not intended to increase single-occupancy vehicle capacity. The Project consists of pedestrian and bicycle safety improvements, sidewalk infill, curb ramps, and related acƟve transportaƟon elements. These improvements do not increase roadway capacity, do not induce addiƟonal vehicle trips, and do not modify the roadway in a manner that would increase single-occupancy vehicle throughput. Therefore, the Project meets the exempƟon criteria in SecƟon 4.4.2.1.

Based on these consideraƟons, the Project is exempt from SJVAPCD Rule 9510. Because the Project is exempt from ISR, the AAQA process concludes at this step. The subsequent AAQA steps—maximum daily onsite screening against the 100-pound-per-day threshold, onsite plus one-quarter-mile mobile-source adjustments, air dispersion modeling, and localized concentraƟon analysis—are not required for this Project.

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6 PotenƟal Impacts

6.1 Health Risk Assessment Impacts
The Health Risk Assessment (HRA) evaluated toxic air contaminant (TAC) emissions associated with Project construcƟon. As described in the HRA Methodology, construcƟon diesel parƟculate maƩer (DPM) is the only TAC source associated with the Project. The Project does not include any operaƟonal TAC sources, such as gasoline dispensing, diesel fueling, industrial equipment, charbroilers, or other staƟonary or mobile TAC-emiƫng acƟviƟes. No new operaƟonal diesel demand or vehicle trips would occur.

ConstrucƟon acƟviƟes would generate DPM emissions from off-road diesel-fueled equipment and on-road diesel vehicles. ConstrucƟon DPM emissions were esƟmated using CalEEMod and modeled as area sources covering the Project disturbance limits. SJVAPCD considers PM₁₀ exhaust to be a reasonable surrogate for DPM, and the maximum (worst-year) annual emissions were used in the HARP2 ADMRT risk calculaƟons.

The highest modeled cancer risk occurs at Receptor 15, a residence located adjacent to the northern side of the central porƟon of Project 1. Results are presented in the table below.

Table 2 ConstrucƟon HRA Results Compared to SJVAPCD Thresholds of Significance RISK1 CARCINOGEN
(risk in one million)

CHRONIC HAZARD
INDEX

ACUTE HAZARD
INDEX
ConstrucƟon Health Risk 14.6 0.016 N/A1
Thresholds of Significance 20 1 1
Exceeds Threshold? NO NO NO
1No Acute HI was calculated for ConstrucƟon DPM acute because OEHHA has not established REL.

ConstrucƟon health risks would be below SJVAPCD thresholds of significance. Therefore, the Project would not expose sensiƟve receptors to substanƟal pollutant concentraƟons, and TAC impacts would be less than significant.

6.2 Ambient Air Quality (AAQA) Impacts
As described in the AAQA Methodology, the Project is exempt from SJVAPCD Rule 9510 (Indirect Source Review). Because the Project is exempt from ISR, the AAQA process concludes at this step and no further AAQA evaluaƟon is required.

The subsequent AAQA steps—maximum daily onsite screening against the 100-pound-per-day threshold, onsite plus one-quarter-mile mobile-source adjustments, air dispersion modeling, and localized concentraƟon analysis—are not required for this Project.

Because the Project is exempt from SJVAPCD Rule 9510, no further AAQA evaluaƟon is required. The Project would not result in localized exceedances of the NAAQS or CAAQS, and AAQA impacts would be less than significant.

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6.3 Criteria Pollutant Emissions
This secƟon provides a brief summary of construcƟon and operaƟonal criteria pollutant emissions for informaƟonal purposes only. These emissions are limited to basic CalEEMod outputs.

ConstrucƟon and operaƟonal criteria pollutant emissions were esƟmated using CalEEMod, as described in SecƟon 5 Methodology. ConstrucƟon emissions reflect standard equipment and schedules for acƟve transportaƟon projects. OperaƟonal emissions would consist of minor lighƟng electricity use and occasional maintenance trips, resulƟng in negligible operaƟonal emission levels. Combined construcƟon and operaƟonal emissions are presented in the table below.

Table 3 Criteria Pollutant Emissions Compared to SJVAPCD Thresholds of Significance (tons per year) CONSTRUCTION CO NOx ROG SOx PM10 PM2.5
ConstrucƟon Emissions (miƟgated, worst year) 0.8 0.7 0.8 0.002 0.05 0.03 SJVAPCD Threshold of Significance 100 10 10 27 15 15
Exceeds Threshold? NO NO NO NO NO NO
OPERATION CO NOx ROG SOx PM10 PM2.5
OperaƟonal Emissions 0.0 0.0 0.002 0.0 0.0 0.0
SJVAPCD Threshold of Significance 100 10 10 27 15 15
Exceeds Threshold? NO NO NO NO NO NO
CO = carbon monoxide
NOx = oxides of nitrogen
ROG = reacƟve organic gases
SOx = oxides of sulfur; sulfur dioxide (SO2) is the primary consƟtuent and essenƟally equivalent PM10 = parƟculate maƩer with an aerodynamic diameter less than 10 microns PM2.5 = parƟculate maƩer with an aerodynamic diameter less than 2.5 microns ConstrucƟon and operaƟonal criteria pollutant emissions are provided for informaƟonal purposes only and do not consƟtute a full Air Quality analysis. No CEQA significance determinaƟon is provided within this HRA for criteria pollutant emissions.

6.4 Greenhouse Gas Emissions
This secƟon provides a brief summary of construcƟon and operaƟonal greenhouse gas (GHG) emissions for informaƟonal purposes only. These emissions are limited to basic CalEEMod outputs.

ConstrucƟon GHG emissions were esƟmated using CalEEMod, as described in SecƟon 5 Methodology.

OperaƟonal GHG emissions would consist of minor lighƟng electricity use and occasional maintenance trips, resulƟng in negligible operaƟonal GHG emission levels. Combined construcƟon and operaƟonal GHG emissions are presented in Table 4.

Health Risk Assessment March 2026
Tule ATP Phase I

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Table 4 Project Greenhouse Gas Emissions (metric tons per year) CONSTRUCTION BCO2 NBCO2 CO2T CH4 N2O R CO2e
ConstrucƟon Emissions (worst year) --- 132 132 0.005 0.001 0.001 133 OPERATION1 BCO2 NBCO2 CO2T CH4 N2O R CO2e
OperaƟonal Emissions 0.0 0.0 0.0 0.0 0.0 0.0 0.0
BCO2 = biogenic carbon dioxide
NBCO2 = non-biogenic (anthropogenic) carbon dioxide
CO2T = total carbon dioxide
CH4 = methane
N2O = nitrous oxide
R = refrigerants
CO2e = carbon dioxide equivalents (total)
1OperaƟonal emissions would be negligible for this type of facility and are conservaƟvely represented as zero in CalEEMod.

GHG emissions are provided for informaƟonal purposes only. The Project would not generate substanƟal long-term GHG emissions. No CEQA significance determinaƟon is provided within this HRA for GHG emissions.

6.5 MiƟgaƟon and Project Commitments
MiƟgaƟon Measures
No miƟgaƟon measures are required.

Project Commitments (Not CEQA MiƟgaƟon)
 Compliance with all applicable SJVAPCD rules and regulaƟons  Compliance with all applicable construcƟon best management pracƟces  Obtaining any required SJVAPCD permits prior to operaƟon of equipment or acƟviƟes subject to District permiƫng
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Tule ATP Phase I

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7 References
AssociaƟon of Environmental Professionals. (2025). 2025 California Environmental Quality Act (CEQA) Statute and Guidelines.

California Air PolluƟon Control Officers AssociaƟon. (2022). California Emissions EsƟmator Model.

Retrieved from hƩps://caleemod.com/.

California Air PolluƟon Control Officers AssociaƟon. (2024). Non-Vehicular Diesel Engine Risk Assessment Guidance. Retrieved from
hƩps://ww2.arb.ca.gov/sites/default/files/classic/ab2588/2024%20DICE%20Screening%20Risk% 20Guidelines.pdf.

California Air Resources Board. (2022a). HARP Air Dispersion Modeling and Risk Tool. Retrieved from hƩps://ww2.arb.ca.gov/resources/documents/harp-air-dispersion-modeling-and-risk-tool.

California Air Resources Board. (2024). Non-Vehicular Diesel Engine Risk Assessment Guidance. Retrieved from hƩps://ww2.arb.ca.gov/resources/documents/non-vehicular-diesel-engine-riskassessment-guidance.

Office of Environmental Health Hazard Asssessment. (2015). Risk Assessment Guidelines - Guidance Manual for PreparaƟon of Health Risk Assessments. Retrieved from hƩps://oehha.ca.gov/media/downloads/crnr/2015guidancemanual.pdf.

San Joaquin Valley Air PolluƟon Control District . (2018). APR 2030 - Project Ambient Air Quality Analysis Applicability DeterminaƟon under CEQA. Retrieved from
hƩps://ww2.valleyair.org/media/50ahzpwc/apr-2030.pdf.

San Joaquin Valley Air PolluƟon Control District. (2015). Guidance for Assessing and MiƟgaƟng Air Quality Impacts. Retrieved from hƩps://ww2.valleyair.org/media/g4nl3p0g/gamaqi.pdf.

San Joaquin Valley Air PolluƟon Control District. (2015). Guidance for Assessing and MiƟgaƟng Air Quality Impacts. Retrieved from hƩps://www.valleyair.org/transportaƟon/GAMAQI.pdf.

San Joaquin Valley Air PolluƟon Control District. (2020). Policy APR 1906 - Framework for Performing Health Risk Assessments. Retrieved from hƩps://ww2.valleyair.org/media/0shm0mlk/apr1906.pdf.

San Joaquin Valley Air PolluƟon Control District. (2022a). Guidance for Air Dispersion Modeling. Retrieved from hƩps://ww2.valleyair.org/media/zlbhrg22/modeling_guidance.pdf.

San Joaquin Valley Air PolluƟon Control District. (2024). APR 1925 - Policy for District Rule 2201 AAQA Modeling. Retrieved from hƩps://ww2.valleyair.org/media/341fy4sn/apr-1925-rule-2201-aaqamodeling-may-2024.pdf.

Health Risk Assessment March 2026
Tule ATP Phase I
Page A-1
Appendix A. CalEEMod Results
Prepared by Core Environmental ConsulƟng:

Jesse Madsen, Owner, Principal ScienƟst
Clovis, CA
March 2026
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Tule ATP Phase 1 HRA Detailed Report
Table of Contents

1. Basic Project Information

1.1. Basic Project Information

1.2. Land Use Types

1.3. User-Selected Emission Reduction Measures by Emissions Sector

2. Emissions Summary

2.1. Construction Emissions Compared Against Thresholds

2.2. Construction Emissions by Year

2.2.1. Total Construction Emissions by Year, Unmitigated

2.2.2. Onsite Construction Emissions by Year, Unmitigated

2.2.3. Offsite Construction Emissions by Year, Unmitigated

2.3. Operations Emissions Compared Against Thresholds

2.4. Operations Emissions by Sector, Unmitigated

3. Construction Emissions Details

3.1. Demolition (2026)

3.1.1. Onsite - Unmitigated
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3.1.2. Offsite - Unmitigated

3.2. Site Preparation (2026)

3.2.1. Onsite - Unmitigated

3.2.2. Offsite - Unmitigated

3.3. Grading (2026)

3.3.1. Onsite - Unmitigated

3.3.2. Offsite - Unmitigated

3.4. Building Construction (2026)

3.4.1. Onsite - Unmitigated

3.4.2. Offsite - Unmitigated

3.5. Building Construction (2027)

3.5.1. Onsite - Unmitigated

3.5.2. Offsite - Unmitigated

3.6. Paving (2027)

3.6.1. Onsite - Unmitigated

3.6.2. Offsite - Unmitigated

3.7. Architectural Coating (2027)

3.7.1. Onsite - Unmitigated
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3.7.2. Offsite - Unmitigated

4. Operations Emissions Details

4.1. Mobile Emissions by Land Use

4.1.1. Unmitigated

4.2. Energy

4.2.1. Electricity Emissions By Land Use - Unmitigated

4.2.3. Natural Gas Emissions By Land Use - Unmitigated

4.3. Area Emissions by Source

4.3.1. Unmitigated

4.4. Water Emissions by Land Use

4.4.1. Unmitigated

4.5. Waste Emissions by Land Use

4.5.1. Unmitigated

4.6. Refrigerant Emissions by Land Use

4.6.1. Unmitigated

4.7. Offroad Emissions By Equipment Type

4.7.1. Unmitigated

4.8. Stationary Emissions By Equipment Type
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4.8.1. Unmitigated

4.9. User Defined Emissions By Equipment Type

4.9.1. Unmitigated

4.10. Soil Carbon Accumulation By Vegetation Type

4.10.1. Soil Carbon Accumulation By Vegetation Type - Unmitigated

4.10.2. Above and Belowground Carbon Accumulation by Land Use Type - Unmitigated

4.10.3. Avoided and Sequestered Emissions by Species - Unmitigated

5. Activity Data

5.1. Construction Schedule

5.2. Off-Road Equipment

5.2.1. Unmitigated

5.3. Construction Vehicles

5.3.1. Unmitigated

5.4. Vehicles

5.4.1. Construction Vehicle Control Strategies

5.5. Architectural Coatings

5.6. Dust Mitigation

5.6.1. Construction Earthmoving Activities
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5.6.2. Construction Earthmoving Control Strategies

5.7. Construction Paving

5.8. Construction Electricity Consumption and Emissions Factors

5.9. Operational Mobile Sources

5.9.1. Unmitigated

5.10. Operational Area Sources

5.10.1. Hearths

5.10.2. Architectural Coatings

5.10.3. Landscape Equipment

5.11. Operational Energy Consumption

5.11.1. Unmitigated

5.12. Operational Water and Wastewater Consumption

5.12.1. Unmitigated

5.13. Operational Waste Generation

5.13.1. Unmitigated

5.14. Operational Refrigeration and Air Conditioning Equipment

5.14.1. Unmitigated

5.15. Operational Off-Road Equipment
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5.15.1. Unmitigated

5.16. Stationary Sources

5.16.1. Emergency Generators and Fire Pumps

5.16.2. Process Boilers

5.17. User Defined

5.18. Vegetation

5.18.1. Land Use Change

5.18.1.1. Unmitigated

5.18.1. Biomass Cover Type

5.18.1.1. Unmitigated

5.18.2. Sequestration

5.18.2.1. Unmitigated

6. Climate Risk Detailed Report

6.1. Climate Risk Summary

6.2. Initial Climate Risk Scores

6.3. Adjusted Climate Risk Scores

6.4. Climate Risk Reduction Measures

7. Health and Equity Details
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7.1. CalEnviroScreen 4.0 Scores

7.2. Healthy Places Index Scores

7.3. Overall Health & Equity Scores

7.4. Health & Equity Measures

7.5. Evaluation Scorecard

7.6. Health & Equity Custom Measures

8. User Changes to Default Data
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1. Basic Project Information

1.1. Basic Project Information
Data Field Value
Project Name Tule ATP Phase 1 HRA
Construction Start Date 6/1/2026
Operational Year 2026
Lead Agency —
Land Use Scale Project/site
Analysis Level for Defaults County
Windspeed (m/s) 2.10000
Precipitation (days) 25.6000
Location 36.026552, -118.798181
County Tulare
City Unincorporated
Air District San Joaquin Valley APCD
Air Basin San Joaquin Valley
TAZ 2772
EDFZ 9
Electric Utility Southern California Edison
Gas Utility Southern California Gas
App Version 2022.1.1.41

1.2. Land Use Types
Land Use Subtype Size Unit Lot Acreage Building Area (sq ft) Landscape Area (sq ft)
Special Landscape
Area (sq ft)
Population Description
Other Non-Asphalt
Surfaces

72.4400 1000sqft 1.66299 0.00000 0.00000 0.00000 — —
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1.3. User-Selected Emission Reduction Measures by Emissions Sector No measures selected

2. Emissions Summary

2.1. Construction Emissions Compared Against Thresholds Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Un/Mit. TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 2.15229 2.12848 12.9746 15.1652 0.02393 0.57894 7.13699 7.71593 0.53263 3.43749 3.97011 — 2,567.77 2,567.77 0.10577 0.02346 0.26278 2,577.67 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 1.21973 1.01475 8.56875 9.95599 0.01942 0.29272 0.00000 0.29272 0.26930 0.00000 0.26930 — 1,800.96 1,800.96 0.07305 0.01461 0.00000 1,807.14 Average
Daily
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 0.54160 0.45185 3.86431 4.47769 0.00835 0.13779 0.11641 0.25420 0.12677 0.05504 0.18181 — 799.696 799.696 0.03258 0.00667 0.00759 802.504 Annual
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 0.09884 0.08246 0.70524 0.81718 0.00152 0.02515 0.02124 0.04639 0.02314 0.01004 0.03318 — 132.399 132.399 0.00539 0.00110 0.00126 132.864

2.2. Construction Emissions by Year

2.2.1. Total Construction Emissions by Year, Unmitigated Includes both onsite and offsite emissions.

Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Year TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Daily - — — — — — — — — — — — — — — — — — —
Summer
(Max)
2026 1.74838 1.47495 12.9746 15.1652 0.02393 0.57894 7.13699 7.71593 0.53263 3.43749 3.97011 — 2,567.77 2,567.77 0.10577 0.02346 0.26278 2,577.67 2027 2.15229 2.12848 8.25338 9.90715 0.01942 0.26132 0.06800 0.26132 0.24041 0.01594 0.24041 — 1,800.91 1,800.91 0.07305 0.01461 0.23820 1,807.09 Daily -
Winter
(Max)
— — — — — — — — — — — — — — — — — —
2026 1.21973 1.01475 8.56875 9.95599 0.01942 0.29272 0.00000 0.29272 0.26930 0.00000 0.26930 — 1,800.96 1,800.96 0.07305 0.01461 0.00000 1,807.14 2027 1.16707 0.97105 8.25338 9.90715 0.01942 0.26132 0.00000 0.26132 0.24041 0.00000 0.24041 — 1,800.91 1,800.91 0.07305 0.01461 0.00000 1,807.09 Average
Daily
— — — — — — — — — — — — — — — — — —
2026 0.54160 0.45185 3.86431 4.47769 0.00835 0.13779 0.11641 0.25420 0.12677 0.05504 0.18181 — 799.696 799.696 0.03258 0.00667 0.00759 802.504 2027 0.31515 0.27173 1.83741 2.25555 0.00430 0.05884 0.00183 0.06067 0.05413 0.00043 0.05456 — 402.693 402.693 0.01639 0.00334 0.00282 404.101 Annual — — — — — — — — — — — — — — — — — —
2026 0.09884 0.08246 0.70524 0.81718 0.00152 0.02515 0.02124 0.04639 0.02314 0.01004 0.03318 — 132.399 132.399 0.00539 0.00110 0.00126 132.864 2027 0.05752 0.04959 0.33533 0.41164 0.00078 0.01074 0.00033 0.01107 0.00988 0.00008 0.00996 — 66.6704 66.6704 0.00271 0.00055 0.00047 66.9035

2.2.2. Onsite Construction Emissions by Year, Unmitigated Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Year TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily -
Summer
(Max)
— — — — — — — — — — — — — — — — — —
2026 1.69573 1.42488 12.9413 14.6164 0.02393 0.57894 7.08259 7.66153 0.53263 3.42474 3.95736 — 2,493.95 2,493.95 0.10117 0.02023 0.00000 2,502.51 2027 2.15229 2.12848 8.25338 9.90715 0.01942 0.26132 0.00000 0.26132 0.24041 0.00000 0.24041 — 1,800.91 1,800.91 0.07305 0.01461 0.00000 1,807.09 Daily -
Winter
(Max)
— — — — — — — — — — — — — — — — — —
2026 1.21973 1.01475 8.56875 9.95599 0.01942 0.29272 0.00000 0.29272 0.26930 0.00000 0.26930 — 1,800.96 1,800.96 0.07305 0.01461 0.00000 1,807.14 2027 1.16707 0.97105 8.25338 9.90715 0.01942 0.26132 0.00000 0.26132 0.24041 0.00000 0.24041 — 1,800.91 1,800.91 0.07305 0.01461 0.00000 1,807.09 Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Average
Daily
— — — — — — — — — — — — — — — — — —
2026 0.53767 0.44813 3.86177 4.44798 0.00835 0.13779 0.11194 0.24973 0.12677 0.05399 0.18076 — 795.165 795.165 0.03226 0.00645 0.00000 797.894 2027 0.31368 0.27035 1.83644 2.24435 0.00430 0.05884 0.00000 0.05884 0.05413 0.00000 0.05413 — 400.874 400.874 0.01626 0.00325 0.00000 402.249 Annual — — — — — — — — — — — — — — — — — —
2026 0.09812 0.08178 0.70477 0.81176 0.00152 0.02515 0.02043 0.04558 0.02314 0.00985 0.03299 — 131.649 131.649 0.00534 0.00107 0.00000 132.101 2027 0.05725 0.04934 0.33515 0.40959 0.00078 0.01074 0.00000 0.01074 0.00988 0.00000 0.00988 — 66.3692 66.3692 0.00269 0.00054 0.00000 66.5970

2.2.3. Offsite Construction Emissions by Year, Unmitigated Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Year TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily -
Summer
(Max)
— — — — — — — — — — — — — — — — — —
2026 0.06581 0.06258 0.03326 0.54881 0.00000 0.00000 0.06800 0.06800 0.00000 0.01594 0.01594 — 73.8264 73.8264 0.00460 0.00322 0.26278 75.1651 2027 0.06167 0.05660 0.03059 0.50475 0.00000 0.00000 0.06800 0.06800 0.00000 0.01594 0.01594 — 72.3157 72.3157 0.00433 0.00322 0.23820 73.6229 Daily -
Winter
(Max)
— — — — — — — — — — — — — — — — — —
2026 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 2027 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Average
Daily
— — — — — — — — — — — — — — — — — —
2026 0.00394 0.00372 0.00254 0.02971 0.00000 0.00000 0.00447 0.00447 0.00000 0.00105 0.00105 — 4.53010 4.53010 0.00033 0.00022 0.00759 4.61007 2027 0.00147 0.00138 0.00097 0.01121 0.00000 0.00000 0.00183 0.00183 0.00000 0.00043 0.00043 — 1.81907 1.81907 0.00013 0.00009 0.00282 1.85136 Annual — — — — — — — — — — — — — — — — — —
2026 0.00072 0.00068 0.00046 0.00542 0.00000 0.00000 0.00082 0.00082 0.00000 0.00019 0.00019 — 0.75001 0.75001 0.00005 0.00004 0.00126 0.76325 2027 0.00027 0.00025 0.00018 0.00204 0.00000 0.00000 0.00033 0.00033 0.00000 0.00008 0.00008 — 0.30117 0.30117 0.00002 0.00001 0.00047 0.30651

2.3. Operations Emissions Compared Against Thresholds
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Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Un/Mit. TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Average
Daily
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual
(Max)
— — — — — — — — — — — — — — — — — —
Unmit. 0.00205 0.00205 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

2.4. Operations Emissions by Sector, Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Sector TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Mobile 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Area 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Energy 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Water — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Waste — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Daily, — — — — — — — — — — — — — — — — — —
Winter
(Max)
Mobile 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Area 0.01122 0.01122 — — — — — — — — — — — — — — — —
Energy 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Water — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Waste — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Average
Daily
— — — — — — — — — — — — — — — — — —
Mobile 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Area 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Energy 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Water — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Waste — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Mobile 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Area 0.00205 0.00205 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Energy 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Water — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Waste — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total 0.00205 0.00205 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3. Construction Emissions Details

3.1. Demolition (2026)
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3.1.1. Onsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

1.65937 1.39140 12.9413 14.6164 0.02393 0.50831 — 0.50831 0.46764 — 0.46764 — 2,493.95 2,493.95 0.10117 0.02023 — 2,502.51 Demoliti
on
— — — — — — 0.00000 0.00000 — 0.00000 0.00000 — — — — — — — Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Average
Daily
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

0.09092 0.07624 0.70911 0.80090 0.00131 0.02785 — 0.02785 0.02562 — 0.02562 — 136.655 136.655 0.00554 0.00111 — 137.124 Demoliti
on
— — — — — — 0.00000 0.00000 — 0.00000 0.00000 — — — — — — — Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

0.01659 0.01391 0.12941 0.14616 0.00024 0.00508 — 0.00508 0.00468 — 0.00468 — 22.6247 22.6247 0.00092 0.00018 — 22.7024 Demoliti
on
— — — — — — 0.00000 0.00000 — 0.00000 0.00000 — — — — — — — Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
15 / 49
Onsite 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 truck

3.1.2. Offsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.06581 0.06258 0.03326 0.54881 0.00000 0.00000 0.06800 0.06800 0.00000 0.01594 0.01594 — 73.8264 73.8264 0.00460 0.00322 0.26278 75.1651 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Average
Daily
— — — — — — — — — — — — — — — — — —
Worker 0.00323 0.00305 0.00209 0.02435 0.00000 0.00000 0.00366 0.00366 0.00000 0.00086 0.00086 — 3.71320 3.71320 0.00027 0.00018 0.00622 3.77875 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Worker 0.00059 0.00056 0.00038 0.00444 0.00000 0.00000 0.00067 0.00067 0.00000 0.00016 0.00016 — 0.61476 0.61476 0.00004 0.00003 0.00103 0.62562 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.2. Site Preparation (2026)

3.2.1. Onsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
16 / 49
Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

1.46980 1.23504 11.0389 11.7202 0.01906 0.50687 — 0.50687 0.46633 — 0.46633 — 2,064.92 2,064.92 0.08376 0.01675 — 2,072.01 Dust
From
Material
Movement
— — — — — — 6.26354 6.26354 — 3.00380 3.00380 — — — — — — — Onsite
truck

0.00805 0.00677 0.06049 0.06422 0.00010 0.00278 — 0.00278 0.00256 — 0.00256 — 11.3146 11.3146 0.00046 0.00009 — 11.3535 Dust
From
Material
Movement
— — — — — — 0.03432 0.03432 — 0.01646 0.01646 — — — — — — — Onsite
truck

0.00147 0.00124 0.01104 0.01172 0.00002 0.00051 — 0.00051 0.00047 — 0.00047 — 1.87327 1.87327 0.00008 0.00002 — 1.87970 Dust
From
Material
Movement
— — — — — — 0.00626 0.00626 — 0.00300 0.00300 — — — — — — — Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
17 / 49
Onsite 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 truck

3.2.2. Offsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.03948 0.03755 0.01996 0.32929 0.00000 0.00000 0.04080 0.04080 0.00000 0.00956 0.00956 — 44.2958 44.2958 0.00276 0.00193 0.15767 45.0990 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Average
Daily
— — — — — — — — — — — — — — — — — —
Worker 0.00019 0.00018 0.00013 0.00146 0.00000 0.00000 0.00022 0.00022 0.00000 0.00005 0.00005 — 0.22279 0.22279 0.00002 0.00001 0.00037 0.22672 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Worker 0.00004 0.00003 0.00002 0.00027 0.00000 0.00000 0.00004 0.00004 0.00000 0.00001 0.00001 — 0.03689 0.03689 <

0.000005
<

0.000005

0.00006 0.03754
Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.3. Grading (2026)

3.3.1. Onsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
18 / 49
Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

1.69573 1.42488 12.8567 14.0337 0.02266 0.57894 — 0.57894 0.53263 — 0.53263 — 2,455.05 2,455.05 0.09959 0.01992 — 2,463.47 Dust
From
Material
Movement
— — — — — — 7.08259 7.08259 — 3.42474 3.42474 — — — — — — — Onsite
truck

0.01858 0.01562 0.14090 0.15379 0.00025 0.00634 — 0.00634 0.00584 — 0.00584 — 26.9046 26.9046 0.00109 0.00022 — 26.9970 Dust
From
Material
Movement
— — — — — — 0.07762 0.07762 — 0.03753 0.03753 — — — — — — — Onsite
truck

0.00339 0.00285 0.02571 0.02807 0.00005 0.00116 — 0.00116 0.00107 — 0.00107 — 4.45437 4.45437 0.00018 0.00004 — 4.46966 Dust
From
Material
Movement
— — — — — — 0.01417 0.01417 — 0.00685 0.00685 — — — — — — — Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
19 / 49
Onsite 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 truck

3.3.2. Offsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.05265 0.05007 0.02661 0.43905 0.00000 0.00000 0.05440 0.05440 0.00000 0.01275 0.01275 — 59.0611 59.0611 0.00368 0.00258 0.21022 60.1320 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Average
Daily
— — — — — — — — — — — — — — — — — —
Worker 0.00052 0.00049 0.00033 0.00390 0.00000 0.00000 0.00059 0.00059 0.00000 0.00014 0.00014 — 0.59411 0.59411 0.00004 0.00003 0.00099 0.60460 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Worker 0.00009 0.00009 0.00006 0.00071 0.00000 0.00000 0.00011 0.00011 0.00000 0.00003 0.00003 — 0.09836 0.09836 0.00001 <

0.000005

0.00016 0.10010
Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.4. Building Construction (2026)

3.4.1. Onsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
20 / 49
Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

1.21973 1.01475 8.56875 9.95599 0.01942 0.29272 — 0.29272 0.26930 — 0.26930 — 1,800.96 1,800.96 0.07305 0.01461 — 1,807.14 Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Average
Daily
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

0.42010 0.34950 2.95127 3.42907 0.00669 0.10082 — 0.10082 0.09275 — 0.09275 — 620.291 620.291 0.02516 0.00503 — 622.420 Onsite
truck

0.07667 0.06378 0.53861 0.62581 0.00122 0.01840 — 0.01840 0.01693 — 0.01693 — 102.696 102.696 0.00417 0.00083 — 103.049 Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.4.2. Offsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
21 / 49
Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Average
Daily
— — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.5. Building Construction (2027)

3.5.1. Onsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
22 / 49
Off-Roa
Equipment

1.16707 0.97105 8.25338 9.90715 0.01942 0.26132 — 0.26132 0.24041 — 0.24041 — 1,800.91 1,800.91 0.07305 0.01461 — 1,807.09 Onsite
truck

0.23981 0.19953 1.69590 2.03572 0.00399 0.05370 — 0.05370 0.04940 — 0.04940 — 370.050 370.050 0.01501 0.00300 — 371.320 Onsite
truck

0.04377 0.03641 0.30950 0.37152 0.00073 0.00980 — 0.00980 0.00902 — 0.00902 — 61.2661 61.2661 0.00249 0.00050 — 61.4763 Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.5.2. Offsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
23 / 49
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Average
Daily
— — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.6. Paving (2027)

3.6.1. Onsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

0.54404 0.45646 4.29849 6.48965 0.00940 0.16865 — 0.16865 0.15516 — 0.15516 — 991.534 991.534 0.04022 0.00804 — 994.937 Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
24 / 49
Paving 0.00000 0.00000 — — — — — — — — — — — — — — — —
Onsite
truck

0.01491 0.01251 0.11777 0.17780 0.00026 0.00462 — 0.00462 0.00425 — 0.00425 — 27.1653 27.1653 0.00110 0.00022 — 27.2585 Paving 0.00000 0.00000 — — — — — — — — — — — — — — — —
Onsite
truck

0.00272 0.00228 0.02149 0.03245 0.00005 0.00084 — 0.00084 0.00078 — 0.00078 — 4.49753 4.49753 0.00018 0.00004 — 4.51296 Paving 0.00000 0.00000 — — — — — — — — — — — — — — — —
Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.6.2. Offsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.06167 0.05660 0.03059 0.50475 0.00000 0.00000 0.06800 0.06800 0.00000 0.01594 0.01594 — 72.3157 72.3157 0.00433 0.00322 0.23820 73.6229 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
25 / 49
Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Average
Daily
— — — — — — — — — — — — — — — — — —
Worker 0.00147 0.00138 0.00097 0.01121 0.00000 0.00000 0.00183 0.00183 0.00000 0.00043 0.00043 — 1.81907 1.81907 0.00013 0.00009 0.00282 1.85136 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Worker 0.00027 0.00025 0.00018 0.00204 0.00000 0.00000 0.00033 0.00033 0.00000 0.00008 0.00008 — 0.30117 0.30117 0.00002 0.00001 0.00047 0.30651 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.7. Architectural Coating (2027)

3.7.1. Onsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

0.13715 0.11335 0.83116 1.12539 0.00173 0.01905 — 0.01905 0.01752 — 0.01752 — 133.513 133.513 0.00542 0.00108 — 133.971 Architect
ural
Coating
s

2.01514 2.01514 — — — — — — — — — — — — — — — —
Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
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Average
Daily
— — — — — — — — — — — — — — — — — —
Off-Roa
d
Equipm
ent

0.00376 0.00311 0.02277 0.03083 0.00005 0.00052 — 0.00052 0.00048 — 0.00048 — 3.65788 3.65788 0.00015 0.00003 — 3.67044 Architect
ural
Coating
s

0.05521 0.05521 — — — — — — — — — — — — — — — —
Onsite
truck

0.00069 0.00057 0.00416 0.00563 0.00001 0.00010 — 0.00010 0.00009 — 0.00009 — 0.60560 0.60560 0.00002 <

0.000005
— 0.60768
Architect
ural
Coating
s

0.01008 0.01008 — — — — — — — — — — — — — — — —
Onsite
truck

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

3.7.2. Offsite - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Location TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Daily, — — — — — — — — — — — — — — — — — —
Winter
(Max)
Average
Daily
— — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Worker 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Vendor 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Hauling 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

4. Operations Emissions Details

4.1. Mobile Emissions by Land Use

4.1.1. Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Land
Use
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Total 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
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Other 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Non-Asphalt
Surfaces
Total 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Annual — — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces

4.2. Energy

4.2.1. Electricity Emissions By Land Use - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Land
Use
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Annual — — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Total — — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 — 0.00000

4.2.3. Natural Gas Emissions By Land Use - Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Land
Use
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Annual — — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces

4.3. Area Emissions by Source

4.3.1. Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Source TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Daily, — — — — — — — — — — — — — — — — — —
Summer
(Max)
Consum
er
Product
s

0.00570 0.00570 — — — — — — — — — — — — — — — —
Architect
ural
Coating
s

0.00552 0.00552 — — — — — — — — — — — — — — — —
Landsca
pe
Equipm
ent

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total 0.01122 0.01122 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Consum
er
Product
s

0.00570 0.00570 — — — — — — — — — — — — — — — —
Architect
ural
Coating
s

0.00552 0.00552 — — — — — — — — — — — — — — — —
Total 0.01122 0.01122 — — — — — — — — — — — — — — — —
Annual — — — — — — — — — — — — — — — — — —
Consum
er
Product
s

0.00104 0.00104 — — — — — — — — — — — — — — — —
Architect
ural
Coating
s

0.00101 0.00101 — — — — — — — — — — — — — — — —
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Landsca 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000 pe
Total 0.00205 0.00205 0.00000 0.00000 0.00000 0.00000 — 0.00000 0.00000 — 0.00000 — 0.00000 0.00000 0.00000 0.00000 — 0.00000

4.4. Water Emissions by Land Use

4.4.1. Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Land
Use
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Annual — — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000

4.5. Waste Emissions by Land Use

4.5.1. Unmitigated
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Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Land
Use
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Annual — — — — — — — — — — — — — — — — — —
Other
Non-Asphalt
Surfaces
— — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000 Total — — — — — — — — — — — 0.00000 0.00000 0.00000 0.00000 0.00000 — 0.00000

4.6. Refrigerant Emissions by Land Use

4.6.1. Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Land
Use
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
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Daily, — — — — — — — — — — — — — — — — — —
Winter
(Max)
Total — — — — — — — — — — — — — — — — — —
Annual — — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —

4.7. Offroad Emissions By Equipment Type

4.7.1. Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Equipm
ent
Type
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Annual — — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —

4.8. Stationary Emissions By Equipment Type

4.8.1. Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Equipm
ent
Type
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Annual — — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —

4.9. User Defined Emissions By Equipment Type

4.9.1. Unmitigated
Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Equipm
ent
Type
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Annual — — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —

4.10. Soil Carbon Accumulation By Vegetation Type

4.10.1. Soil Carbon Accumulation By Vegetation Type - Unmitigated Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Vegetati
on
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Annual — — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —

4.10.2. Above and Belowground Carbon Accumulation by Land Use Type - Unmitigated Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Land
Use
TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Daily,
Summer
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Daily,
Winter
(Max)
— — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —
Annual — — — — — — — — — — — — — — — — — —
Total — — — — — — — — — — — — — — — — — —

4.10.3. Avoided and Sequestered Emissions by Species - Unmitigated Criteria Pollutants (lb/day for daily, ton/yr for annual) and GHGs (lb/day for daily, MT/yr for annual) Species TOG ROG NOx CO SO2 PM10E PM10D PM10T PM2.5E PM2.5D PM2.5T BCO2 NBCO2 CO2T CH4 N2O R CO2e Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Daily,
Summer
(Max)
——————————————————
Avoided——————————————————
Subtotal——————————————————
Sequest
ered
——————————————————
Subtotal——————————————————
Remove d——————————————————
Subtotal——————————————————
———————————————————
Daily,
Winter
(Max)
——————————————————
Avoided——————————————————
Subtotal——————————————————
Sequest
ered
——————————————————
Subtotal——————————————————
Remove d——————————————————
Subtotal——————————————————
———————————————————
Annual——————————————————
Avoided——————————————————
Subtotal——————————————————
Sequest
ered
——————————————————
Subtotal——————————————————
Remove d——————————————————
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Subtotal — — — — — — — — — — — — — — — — — —
— — — — — — — — — — — — — — — — — — —

5. Activity Data

5.1. Construction Schedule
Phase Name Phase Type Start Date End Date Days Per Week Work Days per Phase Phase Description Demolition Demolition 6/1/2026 6/29/2026 5.00000 20.0000 — Site Preparation Site Preparation 6/30/2026 7/2/2026 5.00000 2.00000 — Grading Grading 7/3/2026 7/8/2026 5.00000 4.00000 —
Building Construction Building Construction 7/9/2026 4/15/2027 5.00000 200.000 — Paving Paving 4/16/2027 4/30/2027 5.00000 10.00000 —
Architectural Coating Architectural Coating 5/1/2027 5/15/2027 5.00000 10.00000 —

5.2. Off-Road Equipment

5.2.1. Unmitigated
Phase Name Equipment Type Fuel Type Engine Tier Number per Day Hours Per Day Horsepower Load Factor Demolition Concrete/Industrial
Saws
Diesel Average 1.000000 8.00000 33.0000 0.73000
Demolition Rubber Tired Dozers Diesel Average 1.000000 8.00000 367.000 0.40000 Demolition Tractors/Loaders/Back
hoes
Diesel Average 3.00000 8.00000 84.0000 0.37000
Site Preparation Graders Diesel Average 1.000000 8.00000 148.000 0.41000 Site Preparation Rubber Tired Dozers Diesel Average 1.000000 7.00000 367.000 0.40000 Site Preparation Tractors/Loaders/Back
hoes
Diesel Average 1.000000 8.00000 84.0000 0.37000
Grading Graders Diesel Average 1.000000 8.00000 148.000 0.41000 Grading Rubber Tired Dozers Diesel Average 1.000000 8.00000 367.000 0.40000 Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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Grading Tractors/Loaders/Back Diesel Average 2.00000 7.00000 84.0000 0.37000 Building Construction Cranes Diesel Average 1.000000 6.00000 367.000 0.29000 Building Construction Forklifts Diesel Average 1.000000 6.00000 82.0000 0.20000 Building Construction Generator Sets Diesel Average 1.000000 8.00000 14.0000 0.74000 Building Construction Tractors/Loaders/Back
hoes
Diesel Average 1.000000 6.00000 84.0000 0.37000
Building Construction Welders Diesel Average 3.00000 8.00000 46.0000 0.45000 Paving Cement and Mortar
Mixers
Diesel Average 1.000000 6.00000 10.00000 0.56000
Paving Pavers Diesel Average 1.000000 6.00000 81.0000 0.42000 Paving Paving Equipment Diesel Average 1.000000 8.00000 89.0000 0.36000 Paving Rollers Diesel Average 1.000000 7.00000 36.0000 0.38000 Paving Tractors/Loaders/Back
hoes
Diesel Average 1.000000 8.00000 84.0000 0.37000
Architectural Coating Air Compressors Diesel Average 1.000000 6.00000 37.0000 0.48000

5.3. Construction Vehicles

5.3.1. Unmitigated
Phase Name Trip Type One-Way Trips per Day Miles per Trip Vehicle Mix Demolition Worker 12.5000 7.70000 LDA,LDT1,LDT2
Demolition Vendor — 6.80000 HHDT,MHDT
Demolition Hauling 0.00000 20.0000 HHDT
Demolition Onsite truck — — HHDT
Site Preparation Worker 7.50000 7.70000 LDA,LDT1,LDT2
Site Preparation Vendor — 6.80000 HHDT,MHDT
Site Preparation Hauling 0.00000 20.0000 HHDT
Site Preparation Onsite truck — — HHDT
Grading Worker 10.00000 7.70000 LDA,LDT1,LDT2
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Grading Vendor — 6.80000 HHDT,MHDT
Grading Hauling 0.00000 20.0000 HHDT
Grading Onsite truck — — HHDT
Building Construction Worker 0.00000 7.70000 LDA,LDT1,LDT2 Building Construction Vendor 0.00000 6.80000 HHDT,MHDT
Building Construction Hauling 0.00000 20.0000 HHDT
Building Construction Onsite truck — — HHDT
Paving Worker 12.5000 7.70000 LDA,LDT1,LDT2
Paving Vendor — 6.80000 HHDT,MHDT
Paving Hauling 0.00000 20.0000 HHDT
Paving Onsite truck — — HHDT
Architectural Coating Worker 0.00000 7.70000 LDA,LDT1,LDT2 Architectural Coating Vendor — 6.80000 HHDT,MHDT
Architectural Coating Hauling 0.00000 20.0000 HHDT
Architectural Coating Onsite truck — — HHDT

5.4. Vehicles

5.4.1. Construction Vehicle Control Strategies
Non-applicable. No control strategies activated by user.

5.5. Architectural Coatings
Phase Name Residential Interior Area
Coated (sq ft)
Residential Exterior Area
Coated (sq ft)
Non-Residential Interior Area
Coated (sq ft)
Non-Residential Exterior Area
Coated (sq ft)
Parking Area Coated (sq ft)
Architectural Coating 0.00000 0.00000 0.00000 0.00000 4,346.40

5.6. Dust Mitigation

5.6.1. Construction Earthmoving Activities
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Phase Name Material Imported (cy) Material Exported (cy) Acres Graded (acres) Material Demolished (sq. ft.) Acres Paved (acres) Demolition 0.00000 0.00000 0.00000 — 0.00000
Site Preparation — — 1.87500 0.00000 0.00000
Grading — — 4.00000 0.00000 0.00000
Paving 0.00000 0.00000 0.00000 0.00000 1.66299

5.6.2. Construction Earthmoving Control Strategies
Non-applicable. No control strategies activated by user.

5.7. Construction Paving
Phase Name Land Use Area Paved (acres) % Asphalt
Paving Other Non-Asphalt Surfaces 1.66299 0%

5.8. Construction Electricity Consumption and Emissions Factors kWh per Year and Emission Factor (lb/MWh)
Year kWh per Year CO2 CH4 N2O
2026 0.00000 531.983 0.03300 0.00400
2027 0.00000 531.983 0.03300 0.00400

5.9. Operational Mobile Sources

5.9.1. Unmitigated
Land Use Type Trips/Weekday Trips/Saturday Trips/Sunday Trips/Year VMT/Weekday VMT/Saturday VMT/Sunday VMT/Year Other Non-Asphalt
Surfaces

0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000

5.10. Operational Area Sources
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5.10.1. Hearths
Land Use Hearth Type Unmitigated (number) Mitigated (number) Other Non-Asphalt Surfaces Wood Fireplaces 0 0
Other Non-Asphalt Surfaces Gas Fireplaces 0 0
Other Non-Asphalt Surfaces Propane Fireplaces 0 0
Other Non-Asphalt Surfaces Electric Fireplaces 0 0
Other Non-Asphalt Surfaces No Fireplaces 0 0
Other Non-Asphalt Surfaces Conventional Wood Stoves 0 0 Other Non-Asphalt Surfaces Catalytic Wood Stoves 0 0
Other Non-Asphalt Surfaces Non-Catalytic Wood Stoves 0 0 Other Non-Asphalt Surfaces Pellet Wood Stoves 0 0

5.10.2. Architectural Coatings
Residential Interior Area Coated (sq
ft)
Residential Exterior Area Coated (sq
ft)
Non-Residential Interior Area Coated
(sq ft)
Non-Residential Exterior Area
Coated (sq ft)
Parking Area Coated (sq ft)

0.00000 0.00000 0.00000 0.00000 4,346.40

5.10.3. Landscape Equipment
Season Unit Value
Snow Days day/yr 0.00000
Summer Days day/yr 180.000

5.11. Operational Energy Consumption

5.11.1. Unmitigated
Electricity (kWh/yr) and CO2 and CH4 and N2O and Natural Gas (kBTU/yr) Land Use Electricity (kWh/yr) CO2 CH4 N2O Natural Gas (kBTU/yr) Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
42 / 49
Other Non-Asphalt Surfaces 0.00000 346.196 0.0330 0.0040 0.00000

5.12. Operational Water and Wastewater Consumption

5.12.1. Unmitigated
Land Use Indoor Water (gal/year) Outdoor Water (gal/year) Other Non-Asphalt Surfaces 0.00000 0.00000

5.13. Operational Waste Generation

5.13.1. Unmitigated
Land Use Waste (ton/year) Cogeneration (kWh/year)
Other Non-Asphalt Surfaces 0.00000 0.00000

5.14. Operational Refrigeration and Air Conditioning Equipment

5.14.1. Unmitigated

5.15. Operational Off-Road Equipment

5.15.1. Unmitigated

5.16. Stationary Sources

5.16.1. Emergency Generators and Fire Pumps

5.16.2. Process Boilers

5.17. User Defined
Tule ATP Phase 1 HRA Detailed Report, 3/13/2026
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5.18. Vegetation

5.18.1. Land Use Change

5.18.1.1. Unmitigated
Vegetation Land Use Type Vegetation Soil Type Initial Acres Final Acres

5.18.1. Biomass Cover Type

5.18.1.1. Unmitigated
Biomass Cover Type Initial Acres Final Acres

5.18.2. Sequestration

5.18.2.1. Unmitigated
Tree Type Number Electricity Saved (kWh/year) Natural Gas Saved (btu/year)

6. Climate Risk Detailed Report

6.1. Climate Risk Summary
Cal-Adapt midcentury 2040–2059 average projections for four hazards are reported below for your project location. These are under Representation Concentration Pathway (RCP) 8.5 which assumes GHG emissions will continue to rise strongly through 2050 and then plateau around 2100.

Climate Hazard Result for Project Location Unit
Temperature and Extreme Heat 35.1300 annual days of extreme heat Extreme Precipitation 9.30000 annual days with precipitation above 20 mm Sea Level Rise — meters of inundation depth
Wildfire 30.2800 annual hectares burned
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Temperature and Extreme Heat data are for grid cell in which your project are located. The projection is based on the 98th historical percentile of daily maximum/minimum temperatures from observed historical data (32 climate model ensemble from Cal-Adapt, 2040–2059 average under RCP 8.5). Each grid cell is 6 kilometers (km) by 6 km, or 3.7 miles (mi) by 3.7 mi.

Extreme Precipitation data are for the grid cell in which your project are located. The threshold of 20 mm is equivalent to about ¾ an inch of rain, which would be light to moderate rainfall if received over a full day or heavy rain if received over a period of 2 to 4 hours. Each grid cell is 6 kilometers (km) by 6 km, or 3.7 miles (mi) by 3.7 mi.

Sea Level Rise data are for the grid cell in which your project are located. The projections are from Radke et al. (2017), as reported in Cal-Adapt (Radke et al., 2017, CEC-500-2017-008), and consider inundation location and depth for the San Francisco Bay, the Sacramento-San Joaquin River Delta and California coast resulting different increments of sea level rise coupled with extreme storm events. Users may select from four scenarios to view the range in potential inundation depth for the grid cell. The four scenarios are: No rise, 0.5 meter, 1.0 meter, 1.41 meters Wildfire data are for the grid cell in which your project are located. The projections are from UC Davis, as reported in Cal-Adapt (2040–2059 average under RCP 8.5), and consider historical data of climate, vegetation, population density, and large (> 400 ha) fire history. Users may select from four model simulations to view the range in potential wildfire probabilities for the grid cell. The four simulations make different assumptions about expected rainfall and temperature are: Warmer/drier (HadGEM2-ES), Cooler/wetter (CNRM-CM5), Average conditions (CanESM2), Range of different rainfall and temperature possibilities (MIROC5). Each grid cell is 6 kilometers (km) by 6 km, or 3.7 miles (mi) by 3.7 mi.

6.2. Initial Climate Risk Scores
Climate Hazard Exposure Score Sensitivity Score Adaptive Capacity Score Vulnerability Score Temperature and Extreme Heat 5 0 0 N/A
Extreme Precipitation N/A N/A N/A N/A
Sea Level Rise N/A N/A N/A N/A
Wildfire N/A N/A N/A N/A
Flooding 0 0 0 N/A
Drought 0 0 0 N/A
Snowpack Reduction N/A N/A N/A N/A
Air Quality Degradation 0 0 0 N/A
The sensitivity score reflects the extent to which a project would be adversely affected by exposure to a climate hazard. Exposure is rated on a scale of 1 to 5, with a score of 5 representing the greatest exposure.

The adaptive capacity of a project refers to its ability to manage and reduce vulnerabilities from projected climate hazards. Adaptive capacity is rated on a scale of 1 to 5, with a score of 5 representing the greatest ability to adapt.

The overall vulnerability scores are calculated based on the potential impacts and adaptive capacity assessments for each hazard. Scores do not include implementation of climate risk reduction measures.

6.3. Adjusted Climate Risk Scores
Climate Hazard Exposure Score Sensitivity Score Adaptive Capacity Score Vulnerability Score Temperature and Extreme Heat 5 1 1 4
Extreme Precipitation N/A N/A N/A N/A
Sea Level Rise N/A N/A N/A N/A
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Wildfire N/A N/A N/A N/A
Flooding 1 1 1 2
Drought 1 1 1 2
Snowpack Reduction N/A N/A N/A N/A
Air Quality Degradation 1 1 1 2
The sensitivity score reflects the extent to which a project would be adversely affected by exposure to a climate hazard. Exposure is rated on a scale of 1 to 5, with a score of 5 representing the greatest exposure.

The overall vulnerability scores are calculated based on the potential impacts and adaptive capacity assessments for each hazard. Scores include implementation of climate risk reduction measures.

6.4. Climate Risk Reduction Measures

7. Health and Equity Details

7.1. CalEnviroScreen 4.0 Scores
The maximum CalEnviroScreen score is 100. A high score (i.e., greater than 50) reflects a higher pollution burden compared to other census tracts in the state.

Indicator Result for Project Census Tract
Exposure Indicators —
AQ-Ozone 84.6546
AQ-PM 4.34350
AQ-DPM 0.67206
Drinking Water 99.8501
Lead Risk Housing 34.1399
Pesticides 46.6552
Toxic Releases 8.00200
Traffic 0.23750
Effect Indicators —
CleanUp Sites 0.00000
Groundwater 50.2739
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Haz Waste Facilities/Generators 16.6380
Impaired Water Bodies 43.7841
Solid Waste 96.9072
Sensitive Population —
Asthma 25.3490
Cardio-vascular 53.0284
Low Birth Weights 74.2238
Socioeconomic Factor Indicators —
Education 38.1296
Housing 53.1179
Linguistic 6.26607
Poverty 71.2186
Unemployment 84.9818

7.2. Healthy Places Index Scores
The maximum Health Places Index score is 100. A high score (i.e., greater than 50) reflects healthier community conditions compared to other census tracts in the state.

Indicator Result for Project Census Tract
Economic —
Above Poverty 52.81663031
Employed 24.97112794
Median HI 40.99833184
Education —
Bachelor's or higher 32.95264981
High school enrollment 100
Preschool enrollment 76.50455537
Transportation —
Auto Access 82.44578468
Active commuting 14.75683306
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Social —
2-parent households 9.611189529
Voting 91.6976774
Neighborhood —
Alcohol availability 90.94058771
Park access 10.83023226
Retail density 0.20531246
Supermarket access 21.76312075
Tree canopy 93.16052868
Housing —
Homeownership 78.53201591
Housing habitability 88.37418196
Low-inc homeowner severe housing cost burden 55.70383678 Low-inc renter severe housing cost burden 88.41267804
Uncrowded housing 78.31387142
Health Outcomes —
Insured adults 56.82022328
Arthritis 0.0
Asthma ER Admissions 76.5
High Blood Pressure 0.0
Cancer (excluding skin) 0.0
Asthma 0.0
Coronary Heart Disease 0.0
Chronic Obstructive Pulmonary Disease 0.0
Diagnosed Diabetes 0.0
Life Expectancy at Birth 30.0
Cognitively Disabled 36.6
Physically Disabled 7.8
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Heart Attack ER Admissions 54.8
Mental Health Not Good 0.0
Chronic Kidney Disease 0.0
Obesity 0.0
Pedestrian Injuries 46.1
Physical Health Not Good 0.0
Stroke 0.0
Health Risk Behaviors—
Binge Drinking 0.0
Current Smoker 0.0
No Leisure Time for Physical Activity 0.0
Climate Change Exposures—
Wildfire Risk 6.5
SLR Inundation Area 0.0
Children 78.7
Elderly 6.3
English Speaking 94.3
Foreign-born 1.8
Outdoor Workers 29.5
Climate Change Adaptive Capacity—
Impervious Surface Cover 98.1
Traffic Density 0.3
Traffic Access 0.0
Other Indices—
Hardship 48.5
Other Decision Support—
2016 Voting 79.6
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7.3. Overall Health & Equity Scores
Metric Result for Project Census Tract
CalEnviroScreen 4.0 Score for Project Location (a) 46.0000 Healthy Places Index Score for Project Location (b) 48.0000 Project Located in a Designated Disadvantaged Community (Senate Bill 535) No Project Located in a Low-Income Community (Assembly Bill 1550) No Project Located in a Community Air Protection Program Community (Assembly Bill 617) No a: The maximum CalEnviroScreen score is 100. A high score (i.e., greater than 50) reflects a higher pollution burden compared to other census tracts in the state. b: The maximum Health Places Index score is 100. A high score (i.e., greater than 50) reflects healthier community conditions compared to other census tracts in the state.

7.4. Health & Equity Measures
No Health & Equity Measures selected.

7.5. Evaluation Scorecard
Health & Equity Evaluation Scorecard not completed.

7.6. Health & Equity Custom Measures
No Health & Equity Custom Measures created.

8. User Changes to Default Data
Health Risk Assessment March 2026
Tule ATP Phase I
Page B-1
Appendix B. AERMOD and HARP2 ADMRT Results
Prepared by Core Environmental ConsulƟng:

Jesse Madsen, Owner, Principal ScienƟst
Clovis, CA
March 2026
Tule ATP Phase 1 HRA
24017 PROJECT NAME PROJECT NUMBER
Core Environmental
Consulting
Clovis, CA 93612
(559) 202-3941 3/13/26 DATE JMDRAWN BY

APPENDIX B

RECEPTOR MAP
NOT TO SCALE SCALE 36.026552, -118.798181 LAT/LONG Project Sites AERMOD View - Lakes Environmental Software C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc SCALE:

0.5 km
1:17,025
PROJECT TITLE:

C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc COMMENTS: COMPANY NAME:

MODELER:

DATE:
3/13/2026
PROJECT NO.:

SOURCES:

RECEPTORS:
38 OUTPUT TYPE:

Concentration
MAX:
946 ug/m^3
AERMOD View - Lakes Environmental Software C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc SCALE:

0.5 km
1:17,025
PROJECT TITLE:

C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc COMMENTS: COMPANY NAME:

MODELER:

DATE:
3/13/2026
PROJECT NO.:

SOURCES:

RECEPTORS:
38 OUTPUT TYPE:

Concentration
MAX:
117 ug/m^3
AERMOD View - Lakes Environmental Software C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc SCALE:

0.5 km
1:17,025
PROJECT TITLE:

C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc COMMENTS: COMPANY NAME:

MODELER:

DATE:
3/13/2026
PROJECT NO.:

SOURCES:

RECEPTORS:
38 OUTPUT TYPE:

Concentration
MAX:
2447 ug/m^3
AERMOD View - Lakes Environmental Software C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc SCALE:

0.5 km
1:17,025
PROJECT TITLE:

C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc COMMENTS: COMPANY NAME:

MODELER:

DATE:
3/13/2026
PROJECT NO.:

SOURCES:

RECEPTORS:
38 OUTPUT TYPE:

Concentration
MAX:
112 ug/m^3
AERMOD View - Lakes Environmental Software C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc SCALE:

0.5 km
1:17,025
PROJECT TITLE:

C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc COMMENTS: COMPANY NAME:

MODELER:

DATE:
3/13/2026
PROJECT NO.:

SOURCES:

RECEPTORS:
38 OUTPUT TYPE:

Concentration
MAX:
10901 ug/m^3
AERMOD View - Lakes Environmental Software C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc SCALE:

0.5 km
1:17,025
PROJECT TITLE:

C:\Lakes\AERMOD View\24017 - Tule ATP HRA\24017 - Tule ATP HRA.isc COMMENTS: COMPANY NAME:

MODELER:

DATE:
3/13/2026
PROJECT NO.:

SOURCES:

RECEPTORS:
38 OUTPUT TYPE:

Concentration
MAX:
362 ug/m^3
Project Section Area (sqft) Percentage
Project 1 70000 97%
Project 2 - bridge 1140 2%
Project 3 - bridge 1300 2%
TOTAL 72440 1
Total PM10 Exhaust Emisions (tpy) 0.025
Project 1 Emissions 0.024157924
Project 2 Emissions 0.000393429
Project 3 Emissions 0.000448647
Project Section Emissions (lb/yr)
Project 1 48
Project 2 - bridge 1
Project 3 - bridge 1
Tule ATP Phase 1
HRA Technical Report
Emissions Allocations
HARP Project Summary Report 3/13/2026 11:14:21 PM
***PROJECT INFORMATION***
HARP Version: 22118
Project Name: 24017 - TULE ATP HRA
Project Output Directory: C:\HARP2\Projects\24017 - TULE ATP HRA HARP Database: NA
***FACILITY INFORMATION***
Origin
X (m):0
Y (m):0
Zone:1
No. of Sources:0
No. of Buildings:0
***EMISSION INVENTORY***
No. of Pollutants:3
No. of Background Pollutants:0
Emissions
ScrID StkID ProID PolID PolAbbrev
Multi Annual Ems MaxHr Ems MWAF

(lbs/yr) (lbs/hr)
____________________________________________________________________________________ ________________________________________________________ PAREA1 0 0 9901 DieselExhPM 1
48 0 1
PAREA2 0 0 9901 DieselExhPM 1
1 0 1
PAREA3 0 0 9901 DieselExhPM 1
1 0 1
Background
PolID PolAbbrev Conc (ug/m^3) MWAF
________________________________________________________________ Ground level concentration files (\glc\)
________________________________________
9901MAXHR.txt
9901PER.txt
***POLLUTANT HEALTH INFORMATION***
Health Database: C:\HARP2\Tables\HEALTH17320.mdb
Health Table Version: HEALTH22013
Official: True
PolID PolAbbrev InhCancer OralCancer AcuteREL
InhChronicREL OralChronicREL InhChronic8HRREL
____________________________________________________________________________________ ____________________________________________
9901 DieselExhPM 1.1 5

***AIR DISPERSION MODELING INFORMATION***
Versions used in HARP. All executables were obtained from USEPA's Support Center for Regulatory Atmospheric Modeling website (http://www.epa.gov/scram001/) AERMOD: 18081
AERMAP: 18081
BPIPPRM: 04274
AERPLOT: 13329
***METEOROLOGICAL INFORMATION***
Version:

Surface File:

Profile File:

Surface Station:

Upper Station:

On-Site Station:
***LIST OF AIR DISPERSION FILES***
AERMOD Input File:

AERMOD Output File:

AERMOD Error File:

Plotfile list
_____________
***LIST OF RISK ASSESSMENT FILES***
Health risk analysis files (\hra\)
_________
ConstructionCancerRisk.csv
ConstructionCancerRiskSumByRec.csv
ConstructionGLCList.csv
ConstructionHRAInput.hra
ConstructionNCAcuteRisk.csv
ConstructionNCAcuteRiskSumByRec.csv
ConstructionNCChronicRisk.csv
ConstructionNCChronicRiskSumByRec.csv
ConstructionOutput.txt
ConstructionPathwayRec.csv
ConstructionPolDB.csv
Spatial averaging files (\sa\)
_______________________
**HARP - Air Dispersion Modeling and Risk Tool v22118
**3/13/2026
**Exported Risk Results
REC GRP X Y RISK_SUM SCENARIO INHAL_RISK SOIL_RISK DERMAL_RISK MMILK_RISK WATER_RISK FISH_RISK CROP_RISK BEEF_RISK DAIRY_RISK PIG_RISKCHICKEN_RISK EGG_RISK 1 ALL 337729.8 3988407 3.16E-06 1YrCancerDerived_Inh 3.16E-06 0 0 0 0 0 0 0 0 0 0 0 2 ALL 337759.6 3988428 5.29E-06 1YrCancerDerived_Inh 5.29E-06 0 0 0 0 0 0 0 0 0 0 0 3 ALL 337798.6 3988490 5.80E-06 1YrCancerDerived_Inh 5.80E-06 0 0 0 0 0 0 0 0 0 0 0 4 ALL 337851.9 3988439 9.80E-06 1YrCancerDerived_Inh 9.80E-06 0 0 0 0 0 0 0 0 0 0 0 5 ALL 337908.4 3988497 9.25E-06 1YrCancerDerived_Inh 9.25E-06 0 0 0 0 0 0 0 0 0 0 0 6 ALL 337863.6 3988529 3.77E-06 1YrCancerDerived_Inh 3.77E-06 0 0 0 0 0 0 0 0 0 0 0 7 ALL 337890.2 3988618 1.76E-06 1YrCancerDerived_Inh 1.76E-06 0 0 0 0 0 0 0 0 0 0 0 8 ALL 337935.7 3988526 6.51E-06 1YrCancerDerived_Inh 6.51E-06 0 0 0 0 0 0 0 0 0 0 0 9 ALL 337943.5 3988486 1.14E-05 1YrCancerDerived_Inh 1.14E-05 0 0 0 0 0 0 0 0 0 0 0 10 ALL 337963 3988465 1.33E-05 1YrCancerDerived_Inh 1.33E-05 0 0 0 0 0 0 0 0 0 0 0 11 ALL 337976.6 3988543 5.79E-06 1YrCancerDerived_Inh 5.79E-06 0 0 0 0 0 0 0 0 0 0 0 12 ALL 337982.5 3988588 3.60E-06 1YrCancerDerived_Inh 3.60E-06 0 0 0 0 0 0 0 0 0 0 0 13 ALL 338021.5 3988592 4.15E-06 1YrCancerDerived_Inh 4.15E-06 0 0 0 0 0 0 0 0 0 0 0 14 ALL 338062.4 3988605 3.24E-06 1YrCancerDerived_Inh 3.24E-06 0 0 0 0 0 0 0 0 0 0 0 15 ALL 338070.9 3988508 1.46E-05 1YrCancerDerived_Inh 1.46E-05 0 0 0 0 0 0 0 0 0 0 0 16 ALL 338118.9 3988517 8.38E-06 1YrCancerDerived_Inh 8.38E-06 0 0 0 0 0 0 0 0 0 0 0 17 ALL 338162.5 3988525 5.35E-06 1YrCancerDerived_Inh 5.35E-06 0 0 0 0 0 0 0 0 0 0 0 18 ALL 338235.2 3988507 4.59E-06 1YrCancerDerived_Inh 4.59E-06 0 0 0 0 0 0 0 0 0 0 0 19 ALL 338260.6 3988465 7.83E-06 1YrCancerDerived_Inh 7.83E-06 0 0 0 0 0 0 0 0 0 0 0 20 ALL 338280.1 3988536 1.68E-06 1YrCancerDerived_Inh 1.68E-06 0 0 0 0 0 0 0 0 0 0 0 21 ALL 338378.8 3988508 8.30E-07 1YrCancerDerived_Inh 8.30E-07 0 0 0 0 0 0 0 0 0 0 0 22 ALL 338384 3988585 4.22E-07 1YrCancerDerived_Inh 4.22E-07 0 0 0 0 0 0 0 0 0 0 0 23 ALL 338261.2 3988586 8.53E-07 1YrCancerDerived_Inh 8.53E-07 0 0 0 0 0 0 0 0 0 0 0 24 ALL 338126.7 3988432 8.60E-06 1YrCancerDerived_Inh 8.60E-06 0 0 0 0 0 0 0 0 0 0 0 25 ALL 338249.5 3988287 1.17E-06 1YrCancerDerived_Inh 1.17E-06 0 0 0 0 0 0 0 0 0 0 0 26 ALL 338181.3 3988300 1.38E-06 1YrCancerDerived_Inh 1.38E-06 0 0 0 0 0 0 0 0 0 0 0 27 ALL 338146.9 3988280 1.21E-06 1YrCancerDerived_Inh 1.21E-06 0 0 0 0 0 0 0 0 0 0 0 28 ALL 338057.2 3988249 9.77E-07 1YrCancerDerived_Inh 9.77E-07 0 0 0 0 0 0 0 0 0 0 0 29 ALL 338046.2 3988410 8.09E-06 1YrCancerDerived_Inh 8.09E-06 0 0 0 0 0 0 0 0 0 0 0 30 ALL 337973.4 3988388 6.49E-06 1YrCancerDerived_Inh 6.49E-06 0 0 0 0 0 0 0 0 0 0 0 31 ALL 337749.7 3988333 6.16E-07 1YrCancerDerived_Inh 6.16E-07 0 0 0 0 0 0 0 0 0 0 0 32 ALL 337856.6 3988226 4.60E-07 1YrCancerDerived_Inh 4.60E-07 0 0 0 0 0 0 0 0 0 0 0 33 ALL 337641.8 3988333 5.30E-07 1YrCancerDerived_Inh 5.30E-07 0 0 0 0 0 0 0 0 0 0 0 34 ALL 337427.7 3988179 2.40E-07 1YrCancerDerived_Inh 2.40E-07 0 0 0 0 0 0 0 0 0 0 0 35 ALL 337318.4 3988179 3.91E-07 1YrCancerDerived_Inh 3.91E-07 0 0 0 0 0 0 0 0 0 0 0 36 ALL 337479.7 3988029 2.37E-07 1YrCancerDerived_Inh 2.37E-07 0 0 0 0 0 0 0 0 0 0 0 37 ALL 337450.5 3987982 1.69E-07 1YrCancerDerived_Inh 1.69E-07 0 0 0 0 0 0 0 0 0 0 0 **HARP - Air Dispersion Modeling and Risk Tool v22118
**3/13/2026
**Exported Risk Results

REC GRP X Y SCENARIO CV CNS IMMUNKIDNEYGILV REPRO/DEVEL RESP SKIN EYE BONE/TEETH ENDO BLOODODOR GENERAL MAXHI 1 ALL 337729.8 3988407 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.003559 0 0 0 0 0 0 0 0.003559 2 ALL 337759.6 3988428 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.005946 0 0 0 0 0 0 0 0.005946 3 ALL 337798.6 3988490 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.006519 0 0 0 0 0 0 0 0.006519 4 ALL 337851.9 3988439 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.011021 0 0 0 0 0 0 0 0.011021 5 ALL 337908.4 3988497 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.010406 0 0 0 0 0 0 0 0.010406 6 ALL 337863.6 3988529 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.004244 0 0 0 0 0 0 0 0.004244 7 ALL 337890.2 3988618 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.00198 0 0 0 0 0 0 0 0.00198 8 ALL 337935.7 3988526 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.007317 0 0 0 0 0 0 0 0.007317 9 ALL 337943.5 3988486 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.012843 0 0 0 0 0 0 0 0.012843 10 ALL 337963 3988465 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.014926 0 0 0 0 0 0 0 0.014926 11 ALL 337976.6 3988543 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.006506 0 0 0 0 0 0 0 0.006506 12 ALL 337982.5 3988588 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.004052 0 0 0 0 0 0 0 0.004052 13 ALL 338021.5 3988592 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.004667 0 0 0 0 0 0 0 0.004667 14 ALL 338062.4 3988605 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.003642 0 0 0 0 0 0 0 0.003642 15 ALL 338070.9 3988508 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.016451 0 0 0 0 0 0 0 0.016451 16 ALL 338118.9 3988517 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.009428 0 0 0 0 0 0 0 0.009428 17 ALL 338162.5 3988525 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.006014 0 0 0 0 0 0 0 0.006014 18 ALL 338235.2 3988507 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.005159 0 0 0 0 0 0 0 0.005159 19 ALL 338260.6 3988465 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.008808 0 0 0 0 0 0 0 0.008808 20 ALL 338280.1 3988536 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.001887 0 0 0 0 0 0 0 0.001887 21 ALL 338378.8 3988508 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.000933 0 0 0 0 0 0 0 0.000933 22 ALL 338384 3988585 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.000475 0 0 0 0 0 0 0 0.000475 23 ALL 338261.2 3988586 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.00096 0 0 0 0 0 0 0 0.00096 24 ALL 338126.7 3988432 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.009669 0 0 0 0 0 0 0 0.009669 25 ALL 338249.5 3988287 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.001313 0 0 0 0 0 0 0 0.001313 26 ALL 338181.3 3988300 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.001551 0 0 0 0 0 0 0 0.001551 27 ALL 338146.9 3988280 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.001365 0 0 0 0 0 0 0 0.001365 28 ALL 338057.2 3988249 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.001099 0 0 0 0 0 0 0 0.001099 29 ALL 338046.2 3988410 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.009101 0 0 0 0 0 0 0 0.009101 30 ALL 337973.4 3988388 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.007299 0 0 0 0 0 0 0 0.007299 31 ALL 337749.7 3988333 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.000692 0 0 0 0 0 0 0 0.000692 32 ALL 337856.6 3988226 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.000517 0 0 0 0 0 0 0 0.000517 33 ALL 337641.8 3988333 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.000596 0 0 0 0 0 0 0 0.000596 34 ALL 337427.7 3988179 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.00027 0 0 0 0 0 0 0 0.00027 35 ALL 337318.4 3988179 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.000439 0 0 0 0 0 0 0 0.000439 36 ALL 337479.7 3988029 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.000266 0 0 0 0 0 0 0 0.000266 37 ALL 337450.5 3987982 NonCancerChronicDerived_Inh 0 0 0 0 0 0 0.00019 0 0 0 0 0 0 0 0.00019 Appendix B
Biological Analysis
TULE RIVER ACTIVE TRANSPORTATION PLAN – PHASE 1

BIOLOGICAL EVALUATION

TULE RIVER RESERVATION

TULARE COUNTY, CALIFORNIA
Prepared by
LIVE OAK ASSOCIATES, INC.

Austin Pearson, Vice President
Rebekah Jensen, Senior Project Manager and Ecologist
Prepared for
Hector Guerra
4Creeks, Inc.
324 S. Santa Fe Street
Visalia, CA 93292
February 20, 2026 PN 2980-01
i

TABLE OF CONTENTS

1.0 INTRODUCTION ............................................................................................................................ 1

1.1 PROJECT DESCRIPTION .......................................................................................................... 1

1.2 REPORT OBJECTIVES .............................................................................................................. 4

1.3 STUDY METHODOLOGY ......................................................................................................... 4

2.0 EXISTING CONDITIONS .............................................................................................................. 5

2.1 REGIONAL SETTING ................................................................................................................ 5

2.2 STUDY AREA ............................................................................................................................. 5

2.3 BIOTIC HABITATS / LAND USES ........................................................................................... 6

2.3.1 Ruderal/Developed ................................................................................................................ 6

2.3.2 River Corridor ........................................................................................................................ 9

2.4 SPECIAL STATUS PLANTS AND ANIMALS ....................................................................... 10

2.5 JURISDICTIONAL WATERS .................................................................................................. 19

2.6 DESIGNATED CRITICAL HABITAT ..................................................................................... 19

2.7 SENSITIVE NATURAL COMMUNITIES ............................................................................... 19

2.8 WILDLIFE MOVEMENT CORRIDORS ................................................................................. 20

3.0 RELEVANT GOALS, POLICIES, AND LAWS ......................................................................... 21

3.1 CALIFORNIA ENVIRONMENTAL QUALITY ACT ............................................................. 21

3.2 NATIONAL ENVIRONMENTAL POLICY ACT ................................................................... 22

3.3 STATE AND FEDERAL ENDANGERED SPECIES ACTS ................................................... 23

3.4 MIGRATORY BIRD TREATY ACT ........................................................................................ 23

3.5 HABITAT CONSERVATION PLANS AND NATURAL COMMUNITY
CONSERVATION PLANS ............................................................................................................. 23

3.6 CLEAN WATER ACT ............................................................................................................... 24

4.0 IMPACTS AND MITIGATIONS .................................................................................................. 27

4.1 POTENTIALLY SIGNIFICANT PROJECT IMPACTS ........................................................... 27

4.1.1 Potential Project Impacts to Special Status Plant Species ................................................... 27

4.1.2 Potential Project Impacts to the Monarch Butterfly ............................................................ 28

4.1.3 Potential Project Impacts to the Crotch’s Bumble Bee........................................................ 29

4.1.4 Potential Project Impacts to the Western Pond Turtle ......................................................... 31

4.1.5 Potential Project Impacts to the Northern California Legless Lizard .................................. 32

4.1.6 Potential Project Impacts to Nesting Birds and Raptors ...................................................... 33

4.1.7 Potential Project Impacts to Tree-roosting Bats including Pallid Bat ................................. 34

4.1.8 Potential Project Impacts to Sensitive Natural Communities .............................................. 35 ii

4.2 LESS THAN SIGNIFICANT PROJECT IMPACTS ................................................................ 36

4.2.1 Project Impacts to Special Status Animal Species that Would Use Work Areas for Foraging Only ............................................................................................................................... 36

4.2.2 Project Impacts to Special Status Animal Species Absent from, or Unlikely to Occur within, the Study area ................................................................................................................... 37

4.2.3 Project Impacts to Waters of the U.S. .................................................................................. 37

4.2.4 Project Impacts to Designated Critical Habitat .................................................................... 38

4.2.5 Project Impacts to Wildlife Movement Corridors ............................................................... 38

4.2.6 Local Policies and Ordinances, Habitat Conservation Plans, and Natural Community Conservation Plans ....................................................................................................................... 38

5.0 LITERATURE REFERENCED .................................................................................................... 39 APPENDIX A: VASCULAR PLANTS OF THE STUDY AREA ...................................................... 41 APPENDIX B: TERRESTRIAL WILDLIFE THAT POTENTIALLY OCCUR IN THE STUDY AREA ................................................................................................................................ 45 APPENDIX C: SELECTED SITE PHOTOGRAPHS ......................................................................... 52 APPENDIX D: USFWS INFORMATION FOR PLANNING AND CONSULTATION UNOFFICIAL SPECIES LIST ........................................................................................................ 60 1 1.0 INTRODUCTION
This technical report, prepared by Live Oak Associates, Inc. (LOA) to facilitate compliance with the California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA), describes the biotic resources of lands that may be affected by implementation of the proposed Tule River Active Transportation Plan – Phase 1 (“project”), and evaluates potential impacts to those resources that could result from the project. The project consists of various improvements aimed at pedestrian safety in and around the Village Center of the Tule River Reservation (“Reservation”), located in Tulare County, California (Figure 1). The project’s area of potential effect, or study area, encompasses approximately 50 acres. It may be found on the Globe U.S. Geological Survey (USGS) 7.5-minute quadrangle in Section 12 of Township 22 South, Range 29 East, Mount Diablo Base and Meridian (Figure 2).

1.1 PROJECT DESCRIPTION
The proposed project predominantly consists of two new pedestrian bridge crossings. Generally, the project would provide safer routes for pedestrians to cross the South Fork Tule River to access an education center and gymnasium. Specific project elements include:

1. Replacement of an existing pedestrian swinging bridge over South Fork Tule River

2. New pedestrian bridge over South Fork Tule River to connect Cow Mountain Road (north) and the pedestrian corridor to the Justice Center (south)

3. Class 1 trail

4. Approximately 3,765 SF of concrete sidewalk

5. Seven (7) accessible curb ramps

6. Two (2) streetlights for the N. Reservation Road corridor

7. Eight (8) new solar-powered Rectangular Rapid Flashing Beacons (RRFBs) at four locations; two RRFBs per location assumed

8. Two (2) raised pedestrian crossings

9. Reconfiguration of back-in-angled parking stalls

10. Landscaping and irrigation for the length of the project

11. Signing and pavement delineation for the corridor, including pedestrian bridges 2 Figure 1. Vicinity.
3 Figure 2. USGS.
4 1.2 REPORT OBJECTIVES
This report summarizes a biological study conducted by LOA to facilitate environmental review pursuant to CEQA and NEPA. As such, the report’s objectives are to:
• Characterize the study area’s existing biological resources, including biotic habitats, flora and fauna, soils, and aquatic resources.
• Evaluate the study area’s potential to support sensitive resources such as special status species, sensitive natural communities, and jurisdictional waters and wetlands. • Summarize all state and federal natural resource protection laws that may be relevant to project implementation.
• Identify and discuss potential project-related impacts to biological resources within the context of CEQA, NEPA, and other state and federal laws. • Identify avoidance and mitigation measures that would reduce the magnitude of projectrelated impacts in a manner consistent with CEQA, NEPA, and species-specific guidelines.

1.3 STUDY METHODOLOGY
A reconnaissance-level field survey of the study area was conducted on February 2, 2026 by LOA biologist Natalie Neff. The survey entailed walking and driving through the study area while identifying its principal biotic habitats and land uses, identifying all vascular plants and terrestrial wildlife species encountered, and assessing the study area’s suitability for special status species. The survey did not include an aquatic resources delineation; however, areas potentially subject to the jurisdiction of the U.S. Army Corps of Engineers (USACE) were noted.

LOA conducted an analysis of potential project impacts based on the known and potential biotic resources of the study area discussed in Section 2.0. Sources of information used in the preparation of this analysis included: (1) results of the February 2026 reconnaissance-level surveys, (2) the California Natural Diversity Data Base (CDFW 2025), (3) the Online Inventory of Rare and Endangered Vascular Plants of California (CNPS 2025), and (4) manuals, reports, and references related to plants and animals of the San Joaquin Valley region. 5 2.0 EXISTING CONDITIONS

2.1 REGIONAL SETTING
The study area is located within the low foothills of the southern Sierra Nevada, in a transition zone from the Central Valley to the Sierra Nevada. The topography of the area consists of gentle to steeply sloped terrain.

Like most of California, this region of the Sierra Nevada foothills has a Mediterranean climate.

Warm, dry summers are followed by cool, moist winters with spring and fall as transitional seasons. Summer temperatures commonly exceed 90 degrees Fahrenheit, and the relative humidity is generally very low. Winter temperatures rarely rise much above 70 degrees Fahrenheit, and daytime high temperatures are often below 60 degrees Fahrenheit. Annual precipitation at the nearest NOAA weather station, Springville, is about 16.5 inches, nearly all of which falls during fall and winter months (NOAA 2021).

The principal drainage of the project vicinity is the South Fork Tule River, which bisects the study area latitudinally. The South Fork Tule River originates near the summit of Slate Peak, approximately 12 miles northeast of the study area. It flows through the study area from east to west, ultimately exiting the Reservation and joining the main stem of the Tule River at Lake Success. Downstream of Lake Success, the Tule River historically flowed into Tulare Lake; however, agricultural diversions have eliminated the lake and greatly degraded the Tule River itself.

2.2 STUDY AREA
The study area is characterized by a mix of developed and undeveloped lands. Developed lands include the Village Center area and rural residences along both sides of the South Fork Tule River. Undeveloped lands consist of an approximately 0.6-mile-long reach of the river and an associated woodland corridor.

The study area has an overall western aspect, reflecting the gradient of the river corridor.

Elevations range from approximately 1,100 feet above sea level in the northeastern corner of the study area to approximately 1,000 feet at the western boundary. 6 The study area contains three soil mapping units: Blasingame-Rock outcrop complex, 9 to 50 percent slopes; Blasingame sandy loam, 15 to 30 percent slopes; and Xerofluvents, flooded (California Soil Resource Lab 2008). The latter mapping unit generally conforms to the on-site reach of the South Fork Tule River corridor, and is associated with drainageways and alluvial fans elsewhere in the region. It is considered hydric, meaning it has the propensity to pond water and support hydrophytic (water-loving) vegetation. The Blasingame mapping units are both nonhydric (NRCS 2026).

A list of vascular plants identified on the site is presented in Appendix A. A list of terrestrial vertebrates using or potentially using the study area is presented in Appendix B. Representative photos of the site are presented in Appendix C.

2.3 BIOTIC HABITATS / LAND USES
The study area contains two broad habitat / land use types: ruderal/developed and river corridor (Figure 3). These habitats / land uses are described in more detail in the following sections.

2.3.1 Ruderal/Developed
The majority of the study area comprises ruderal/developed lands including community facilities, rural residential properties, paved and dirt roads, and the disturbed margins of these uses. The study area’s community facilities are concentrated in the Village Center and include tribal government buildings, a school, a gym, a church, a waste transfer station, parks, and various other public spaces. Where vegetation was present in these spaces at the time of the survey, it consisted largely of introduced species such as annual bluegrass (Poa annua) used as turf, and oleander (Nerium oleander) and Aleppo pine (Pinus halepensis) used in landscaping. Remnant native trees were distributed sporadically through these areas and included western redbud (Cercis occidentalis), California sycamore (Platanus racemosa), and blue oak (Quercus douglasii).

The rural residential properties include homes, outbuildings, landscaping, parking and storage areas, and several backyard pastures. At the time of LOA’s survey, the rural residential properties had significantly more vegetative diversity than the Village Center, supporting a mix 7 Figure 3. Biotic Habitats / Land Uses.
8 of native species and both ornamental and naturalized non-natives. Representative trees on the rural residential properties included blue oak, gray pine (Pinus sabiniana), eucalyptus (Eucalyptus sp.), and citrus (Citrus sp.). Understory species included wild oats (Avena sp.), foxtail barley (Hordeum murinum), lavender (Lavandula sp.), boxwood (Buxus sp.), and cactus.

The study area’s roads, while themselves barren of vegetation, supported a mix of native and non-native grasses and forbs along their margins including barnyard grass (Echinochloa crusgalli), fiddleneck (Amsinckia sp.), and bluedicks (Dipterostemon capitatus).

The study area’s ruderal/developed lands would be used to different degrees by locally occurring wildlife, with most species exhibiting some amount of tolerance for human disturbance. Reptiles that could be found in the study area’s ruderal/developed lands include the western fence lizard (Sceloporus occidentalisi), California alligator lizard (Elgaria multicarinata multicarinata), and gopher snake (Pituophis melanoleucus). Amphibians such as the Sierran treefrog (Pseudacris sierra) and western toad (Anaxyrus boreas) may breed in the river and subsequently disperse into the study area’s ruderal/developed lands.

Trees and shrubs in the study area’s ruderal/developed lands could support nesting by American robins (Turdus migratorius), Anna’s hummingbirds (Calypte anna), northern mockingbirds (Mimus polyglottos), and mourning doves (Zenaida macroura), among other species. Mourning doves may also nest in ground vegetation. The disturbance-tolerant killdeer (Charadrius vociferus) preferentially nests on bare ground and may utilize the study area’s dirt parking or storage areas, pastures, and other sparsely vegetated locations to this end. Various birds attracted to the built environment, including the house finch (Haemorhous mexicanus) and house sparrow (Passer domesticus), may nest in or on buildings in the study area’s ruderal/developed lands. All of the aforementioned birds may also forage on these lands, as could winter migrants such as the savannah sparrow (Passerculus sandwichensis) and yellow-rumped warbler (Dendroica coronata).

Small mammal species likely to occur in the study area’s ruderal/developed lands include the deer mouse (Peromyscus maniculatus), house mouse (Mus musculus), and Norway rat (Rattus norvegicus), among others. Burrowing rodent use of these areas is expected to include California ground squirrels (Otospermophilus beecheyi) and Botta’s pocket gophers (Thomomys bottae). 9 Disturbance-tolerant mammalian predators such as raccoons (Procyon lotor) and striped skunks (Mephitis mephitis) are expected to regularly forage in or pass through the site’s ruderal/developed lands. Various bat species may roost in trees or buildings within this land use type and may forage in or over these areas.

2.3.2 River Corridor
The study area contains an approximately 0.6-mile-long reach of the South Fork Tule River. The river is flanked by riparian woodland habitat within the floodplain and several areas of oak woodland in the adjoining uplands. At the time of LOA’s survey, the river was inundated and flowing. The river bed was rocky and primarily unvegetated; however, tall flatsedge (Cyperus eragrostic), stinging nettle (Urtica dioica), and barnyard grass were observed along the waterline at some locations. The riparian woodland was characterized by an overstory of California sycamore, Oregon ash (Fraxinus latifolia), red willow (Salix laevigata), and California baylaurel (Umbellularia californica). Shrubs in the mid- to understory included California blackberry (Rubus ursinus), California grape (Vitis californica), mule fat (Baccharis salicifolia), foothill gooseberry (Ribes quercetorum), and poison oak (Toxicodendron diversilobum). Grasses and forbs included barnyard grass, mugwort (Artemisia douglasiana), chickweed (Stellaria media), miner’s lettuce (Claytonia perfoliata), and many other species. Outside of the river banks, woodland habitat transitioned to upland trees and shrubs such as gray pine, blue oak, and interior live oak (Quercus wislizenii). Understory species in these dry woodlands included wild oats, barnyard grass, and various forbs.

The South Fork Tule River within the study area is perennially inundated. It supports various fish species including the native rainbow trout (Oncorhynchus mykiss) and non-native brown trout (Salmo trutta). It is likely to support breeding by common amphibians such as the Sierran treefrog and western toad. It may also support populations of the western pond turtle (Actinemys marmorata), a species proposed for listing as threatened under the federal Endangered Species Act. Pond turtles have been documented in the South Fork Tule River in the past (CDFW 2026a), and LOA documented populations of this species in Rocky Creek, a tributary that joins the river approximately 2.5 miles east of study area boundaries. Various birds may forage in or 10 over the river’s aquatic habitat; these include the belted kingfisher (Megaceryle alcyon), black phoebe (Sayornis nigricans), and great blue heron (Ardea herodias), among others.

The woodlands flanking the river are likely to support a large number of wildlife species.

Expected reptiles include the common gartersnake (Thamnophis sirtalis), striped racer (Coluber lateralis), and western rattlesnake (Crotalus oreganus). Additionally, if western pond turtles occur along this stretch of the river, they may overwinter and/or nest in the adjoining woodlands; the latter activity would be limited to sunny openings with sparse vegetation and dry soils.

Songbirds likely to use woodland habitats along the study area’s river corridor include coverassociated species such as the Bewick’s wren (Thryomanes bewickii), house wren (Troglodytes aedon), and lesser goldfinch (Spinus psaltria), riparian-associated species such as the song sparrow (Melospiza melodia) and common yellowthroat (Geothlypis trichas), and many others.

Raptors commonly associated with riparian corridors include the red-shouldered hawk (Buteo lineatus). Other raptors likely to nest and/or forage in this area include the Cooper’s hawk (Accipiter cooperii) and sharp-shinned hawk (Accipiter striatus).

Small mammal use of these woodlands is expected to include the Botta’s pocket gopher, deer mouse, California mouse (Peromyscus californicus), California vole (Microtus californicus), and western gray squirrel (Sciurus griseus). Larger mammals likely to occupy or travel through the woodlands of the river corridor include the mule deer (Odocoileus hemionus), coyote (Canis latrans), gray fox (Urocyon cinereoargenteus), cougar (Puma concolor), bobcat (Lynx rufus), raccoon, and striped skunk. Various bat species are expected to forage and roost in this habitat, as well.

2.4 SPECIAL STATUS PLANTS AND ANIMALS
Many species of plants and animals within the state of California have low populations, limited distributions, or both. Such species may be considered “rare” and are vulnerable to extirpation as the state’s human population grows and the habitats these species occupy are converted to agricultural and urban uses. As described more fully in Section 3.0, state and federal laws have provided California Department of Fish and Wildlife (CDFW) and the U.S. Fish and Wildlife Service (USFWS) with a mechanism for conserving and protecting the diversity of plant and 11 animal species native to the state. A sizable number of native plants and animals have been formally designated as threatened or endangered under state and federal endangered species legislation. Others have been designated as “candidates” for such listing. Still others have been designated as “species of special concern” by the CDFW. The California Native Plant Society (CNPS) has developed its own set of lists (i.e., California Rare Plant Ranks, or CRPR) of native plants considered rare, threatened, or endangered (CNPS 2026). Collectively, these plants and animals are referred to as “special status species.”
The California Natural Diversity Data Base (CNDDB; CDFW 2026a) was queried for special status plant and animal occurrences in the nine USGS 7.5-minute quadrangles containing and surrounding the study area (Globe, Frazier Valley, Springville, Camp Wishon, Solo Peak, California Hot Springs, Gibbon Peak, Fountain Springs, and Success Dam). An unofficial species list for the project vicinity was obtained using the USFWS Information for Planning and Consultation (IPaC) system (Appendix D). A number of special status plants and animals were returned in these queries and are summarized below in Table 1. Sources of information for this table included California’s Wildlife, Volumes I, II, and III (Zeiner et. al 1988-1990), The Jepson Manual: Vascular Plants of California, second edition (Baldwin et al 2012), the California Native Plant Society’s Inventory of Rare and Endangered Vascular Plants of California (CNPS 2025), Calflora.org, iNaturalist.org, and eBird.org.
12 TABLE 1. LIST OF SPECIAL STATUS SPECIES THAT COULD OCCUR IN THE PROJECT VICINITY.

PLANTS
Species Listed as Threatened or Endangered under the State and/or Federal Endangered Species Act Species Status Habitat/Range Occurrence on the Study Area Kaweah brodiaea
(Brodiaea insignis)
CE,
CRPR
1B
Found on grassy, south-facing to westfacing slopes in blue oak woodland habitat, where it grows in association
with heavy clay soils over a granitic
substrate. It is typically found between
800 and 1,600 feet in elevation.

Blooms April-June.

Absent. The study area lacks suitable
soils for this species.

Springville clarkia
(Clarkia springvillensis)

FT, CE,
CRPR
1B
Found on granitic soils in sunny
locations including the uphill slope of
roadbanks, small decomposing granite
domes, and openings in blue oak
woodland or chaparral habitat,
typically between 1,220 and 3,000 feet
in elevation. Blooms May-July.

Unlikely. The study area lacks granitic
soils and is located below this species’
typical elevational distribution. All
known Springville clarkia populations
on the Reservation are at elevations
above 1,600 feet.

Striped adobe-lily
(Fritillaria striata)
CT,
CRPR
1B
Found in heavy clay adobe soils in oak
savannah, at elevations between 450
and 4,800 feet. Blooms February to
April.

Absent. Suitable habitat and soils are
absent from the study area.

San Joaquin woollythreads
(Monolopia congdonii)
FE,
CRPR
1B
Found in sandy or silty soils within
chenopod scrub and grassland
habitats. Although this species is
known from elevations up to 2,600
feet in Santa Barbara and San Luis
Obispo Counties, its upper elevation
limit in the San Joaquin Valley and
surrounding hills is approximately 850
feet (ESRP 2022). Blooms FebruaryMay.

Absent. The study area is above the
elevational range of this species in the
region.

San Joaquin adobe sunburst
(Pseudobahia peirsonii)

FT, CE,
CRPR
1B
Found in grasslands and in the
transition zone between grassland
and blue oak woodland at elevations
between 300 and 2,600 feet. All
known occurrences are associated
with Cibo clay, Porterville clay,
Centerville clay, or Mt. Olive clay
soils. Blooms March- April.

Absent. Clay soils required by this
species are absent from the study area.

Keck’s checkerbloom
(Sidalcea keckii)
FE,
CRPR
1B
Known from three locations in the
southern Sierra Nevada, where it
grows in grasslands and grassy
openings in blue oak woodland
habitats up to 2,100 feet in elevation.

Found in association with gabbro or
serpentine-derived, clay soils.

Blooms April-May.

Absent. Clay soils required by this
species are absent from the study area.
13 TABLE 1. LIST OF SPECIAL STATUS SPECIES THAT COULD OCCUR IN THE

PROJECT VICINITY
PLANTS (cont’d)
CNPS-Listed Species
Species Status Habitat/Range Occurrence on the Study Area Abrams’ onion
(Allium abramsii)
CRPR
1B
Occurs in granitic sand between 3,000
and 6,500 feet in elevation. Blooms
May-July.

Absent. The study area is well below
the elevational range of this species.

Shirley Meadows star-tulip
(Calochortus westonii)
CRPR
1B
Found in broad-leafed upland forest,
lower montane coniferous forest, and
meadows at elevations between 4,920
and 6,905 feet. Blooms May-June.

Absent. The study area is well below
the elevational range of this species.

Bolander's woodreed
(Cinna bolanderi)
CRPR
1B
Found in meadows and seeps in upper
montane coniferous forest at elevations
between 5,480 and 8,005 feet. Blooms
July-September.

Absent. The study area is well below
the elevational range of this species.

Tulare cryptantha
(Cryptantha incana)
CRPR
1B
Occurs in gravelly or rocky areas of
lower montane coniferous forest at
elevations between 4,690 and 7,055
feet. Blooms June-August.

Absent. The study area is well below
the elevational range of this species.

Unexpected larkspur
(Delphinium inopinum)
CRPR

4.3 Occurs on open rocky ridgetops in red
fir and western white pine forest at
elevations between 6,200 and 9,200
feet. Blooms May-July.

Absent. The study area is well below
the elevational range of this species.

Rose-flowered larkspur
(Delphinium purpusii)
CRPR
1B
Found in chaparral and woodland
habitats with rocky soils at elevations
between 985 and 4,395 feet. Blooms
April-May.

Possible. Woodland habitats within the
study area’s river corridor are
potentially suitable for the roseflowered larkspur. Populations of this species have been documented
elsewhere in the foothills of Tulare and
Kern Counties.

Recurved larkspur
(Delphinium recurvatum)
CRPR
1B
Found in alkaline soils in chenopod
scrub, grassland, and woodland
habitats up to 2,590 feet in elevation.

Blooms March-June.

Absent. The study area does not contain
alkaline soils.

Calico monkeyflower
(Diplacus pictus)
CRPR
1B
Found in foothill woodland habitats,
often on bare ground around
gooseberry bushes or around granite
rock outcrops. Elevations between 450
and 4,100 feet; blooms March-May.

Possible. Woodland habitats within the
study area’s river corridor are
potentially suitable for the calico
monkeyflower. Gooseberry, a preferred
plant associate, was noted in these areas
at the time of the survey. Populations of
this species have been documented
elsewhere in the foothills of Tulare and
Kern Counties.

Pierpoint Springs dudleya
(Dudleya cymosa ssp.
costafolia)
CRPR
1B
Occurs in chaparral and cismontane
woodlands on carbonate soil at
elevations between 4,710 and 5,250
feet. Blooms May-July
Absent. The study area is well below
the elevational range of this species.

Tracy's eriastrum
(Eriastrum tracyi)
CRPR

3.2 Grows in gravelly shale or clay, often
in open areas, within chaparral,
woodland, and grassland habitats at
elevations between 1,035 and 5,840
feet. Blooms May-July.

Unlikely. The study area is at the upper
limit of this species’ elevational
distribution and lacks suitable soils and
microsite conditions.

Keil’s daisy
(Erigeron inornatus var.
keilii)
CRPR
1B
Found in meadows and seeps within
lower montane coniferous forest at
elevations between 5,905 and 7,220
feet. Blooms June-September.

Absent. The study area is well below
the elevational range of this species.
14 TABLE 1. LIST OF SPECIAL STATUS SPECIES THAT COULD OCCUR IN THE

PROJECT VICINITY
PLANTS (cont’d)
CNPS-Listed Species
Species Status Habitat/Range Occurrence on the Study Area Spiny-sepaled button celery
(Eryngium spinosepalum)
CRPR
1B
Occurs in vernal pools and swales
within valley and foothill grasslands, at
elevations between 260 and 3,200 feet.

Blooms April-July.

Absent. Suitable habitat is absent from
the study area.

Greenhorn fritillary
(Fritillaria brandegeei)
CRPR
1B
Occurs in lower montane coniferous
forest, generally on granitic soils, at
elevations between 4,365 and 6,890
feet. Blooms April-June
Absent. The study area is well below
the elevational range of this species.

Munz’s iris
(Iris munzii)
CRPR
1B
Found in woodland habitats with
granitic moist sandy loam soil, often
along streams, at elevations 1,100-
2,400 feet. Blooms March-April.

Possible. The Munz’s iris has
previously been observed along the
South Fork Tule River on or in the near
vicinity of the study area. There is a
1965 CNDDB occurrence mapped to an
approximately 2-mile-long reach of the
river, the downstream limits of which
are within study area boundaries. The
study area’s river corridor contains
suitable habitats and soils for the
Munz’s iris and has the potential to
support extant populations of this
species.

Madera leptosiphon
(Leptosiphon serrulatus)
CRPR
1B
Found on dry slopes, often on
decomposed granite, in woodland and
coniferous forest habitats between
1,000 and 4,300 feet in elevation.

Blooms April-May.

Unlikely. The study area lacks microsite
conditions favorable for this species. All
known records of the Madera
leptosiphon from the last 50 years are
located well north of the study area in
Fresno and Madera Counties (CDFW
2026a, iNaturalist 2026).

Shining navarretia
(Navarretia nigelliformis
ssp. radians)
CRPR
1B
Found in woodland and grassland
habitats, sometimes in clay soils.

Elevation 215-3,300 feet; blooms MayJuly.

Unlikely. The study area contains
potentially suitable habitat for the
shining navarretia. However, only one
population of this species is known from
Tulare County, documented near Lake
Success in 2016 (CDFW 2026a). All
other known populations are in the coast
ranges or the Central Valley north of
Fresno County (CDFW 2026a,
iNaturalist 2026).

Chaparral ragwort
(Senecio aphanactis)
CRPR
2B
Found in chaparral, woodland, and
coastal scrub habitats, often in
association with drying alkaline flats, at
elevations up to 2,600 feet. Blooms
January-April.

Unlikely. The study area lacks microsite
conditions favorable for the chaparral
ragwort. There is only one known
record of this species in Tulare County,
documented near Lake Success in 1982
(CDFW 2026a). All other known
populations are in the coast ranges
(CDFW 2026a, iNaturalist 2026).

Grey-leaved violet
(Viola pinetorum ssp.
grisea)
CRPR
2B
Found on dry mountain peaks and
slopes at elevations between 4,920 and
11,155 feet. Blooms April-July.

Absent. The study area is well below
the elevational range of this species.
15 TABLE 1. LIST OF SPECIAL STATUS SPECIES THAT COULD OCCUR IN THE

PROJECT VICINITY
ANIMALS (cont’d)
Species Listed as Threatened or Endangered under the State and/or Federal Endangered Species Act Species Status Habitat/Range Occurrence on the Study Area Monarch butterfly
(Danaus plexippus)
FPT Overwinters in coastal California and
Baja California and breeds throughout
California in the spring and summer
along its annual migration north and
east. The adult monarch lays its eggs
on obligate milkweed (Asclepias spp.)
host plants, which the resultant larvae
feed on before pupating and emerging
as adults to continue the migratory
journey. In addition to milkweed, this
species requires abundant nectar
resources to nourish migrating adults,
and trees for roosting during
migratory stopovers.

Possible. The study area’s river
corridor and rural residential
properties contain nectar resources
and trees suitable for monarch
foraging and roosting, respectively.

No milkweed was observed on site
during LOA’s survey; however, the
survey was conducted prior to typical
springtime milkweed emergence and
did not provide full visual coverage of
the study area. If the study area
contains milkweed, then it could
support monarch reproduction in
addition to foraging and roosting.

Valley elderberry longhorn
beetle
(Desmocerus californicus
dimorphus)
FT Found in blue elderberry shrubs at
elevations up to 3,000 feet. This
species’ range does not include Tulare,
Kern, or Kings Counties.

Absent. The site is outside the range of
this species.

Crotch’s bumble bee
(Bombus crotchii)
CCE Inhabits open grassland and scrub
habitats of the southern 2/3 of
California. Historically in, but largely
extirpated from, the Central Valley.

Constructs nests underground in animal
burrows. Overwintering sites are likely
in soft soils or in debris or leaf litter.

Forages on flowering plants of the
Fabaceae, Apocynaceae, Asteraceae,
Lamiaceae, Hydrophyllaceae,
Asclepiadaceae, and Boraginaceae
families
Possible. The study area’s river
corridor and rural residential properties
contain potential foraging, nesting, and
overwintering habitat for the Crotch’s
bumble bee. There are a number of
modern occurrences of this species in
the Tulare County foothills, including a
2023 record approximately 2.5 miles
east of study area boundaries along
Rocky Creek (CDFW 2026a,
iNaturalist 2026).

Western spadefoot
(Spea hammondii)
FPT,
CSC
Occurs in grasslands of San Joaquin
Valley, where it breeds in vernal pools
or other seasonal wetlands and
aestivates in underground refugia such
as rodent burrows. Baumberger et al.
(2019) recorded a maximum distance
of around 860 feet between breeding
and aestivation sites.

Absent. Suitable breeding habitat is
absent from the study area and
surrounding lands within a distance
that would allow this species to
access the site.

Foothill yellow-legged frog -
south Sierra DPS
(Rana boylii pop. 5)
FE, CSC Found in streams and rivers with a
rocky substrate and open, sunny
banks, most commonly below 4,500
feet in elevation. Although it is most
often associated with perennial waters,
it may sometimes be found in isolated
pools in ephemeral or intermittent
streams. May use riparian and other
moist terrestrial habitats in close
proximity to streams.

Unlikely. Although the study area’s
riverine and riparian habitats are
potentially suitable for the foothill
yellow-legged frog, LOA is not aware
of any documented populations of this
species in the South Fork Tule River
watershed (CDFW 2026a, iNaturalist
2026). Of the 12 CNDDB occurrence
records within 15 miles of study area
boundaries, all but one are considered
extirpated. The remaining record is
from 2004 and describes a population
in the North Fork Tule River,
approximately 11 miles north of study
area boundaries (CDFW 2026a).
16 TABLE 1. LIST OF SPECIAL STATUS SPECIES THAT COULD OCCUR IN THE

PROJECT VICINITY
ANIMALS (cont’d)
Species Listed as Threatened or Endangered under the State and/or Federal Endangered Species Act Species Status Habitat/Range Occurrence on the Study Area Southern mountain yellowlegged frog
(Rana muscosa)
FE, CE Inhabits streams in ponderosa pine,
montane hardwood-conifer, and
montane riparian habitats at
elevations from 4,500 to over
12,000 feet in the Sierra Nevada.

Absent. The study area is well below
the elevational distribution of this
species.

Western pond turtle
(Actinemys marmorata)
FPT, CSC Occurs in ponds, lakes, rivers,
creeks, marshes, and irrigation
ditches with abundant vegetation,
within woodland, forest, and
grassland habitats. Logs, rocks,
cattail mats, and exposed banks
may be used for basking. Nesting
takes place in open areas, on a
variety of soil types, and up to ¼
mile away from water. May
overwinter underwater or in
woodland habitats, where they bury
themselves in loose soil or take
shelter in ground squirrel burrows.

Possible. The South Fork Tule River
within the study area provides suitable
aquatic habitat for this species. Turtles
may nest in open areas of the
adjoining woodlands and residential
properties, and may overwinter in
undeveloped portions of the site. Pond
turtles have been documented within
the South Fork Tule River in the past;
the CNDDB lists a 1988 occurrence
that encompasses the river’s full reach
through the Reservation, including the
study area (CDFW 2026a). Extant
pond turtle populations are known
from Rocky Creek, a tributary to the
South Fork Tule River located several
miles upstream of study area
boundaries (LOA pers. obs.).

California condor
(Gymnogyps californianus)

FE, CE,
CFP
Found in vast expanses of open
savannah, grasslands, and foothill
chaparral in mountain ranges of
moderate altitude. Primarily a
cavity-nesting species, condors lay
their eggs in rock crevices and
potholes, on overhung cliff ledges,
and in burned-out hollows of oldgrowth conifers. This species is an obligate scavenger, reliant on
sources of carrion in open habitats
that permit visibility and easy
approach. Condors communally
roost in rocky outcrops and tall
trees or snags with a high degree of
peripheral visibility and
unobstructed space for take-off.

Condors in the project vicinity are
from the southern California flock,
most recently estimated at 101 freeflying individuals (USFWS 2024).

Unlikely. While condors from the
southern California flock are
frequently detected in the
Reservation’s grassland and woodland
habitats (USFWS 2020), they are
unlikely to be attracted to the study
area itself. The study area is located in
the most densely populated area of the
Reservation, with considerable
development and high levels of
ambient disturbance. It lacks open
areas with reliable sources of carrion
for foraging and does not contain trees
or snags with structural characteristics
conducive to roosting. Nesting habitat
is also absent.

Tricolored blackbird
(Agelaius tricolor)
CT, CSC Nests colonially near fresh water in
dense cattails or tules, large patches
of Himalayan blackberry (Rubus
armeniacus), or thickets of willows
or shrubs. In the San Joaquin
Valley, has increasingly been
documented nesting in grain fields.

Forages in grassland and cropland
areas.

Unlikely. This study area is
characterized by tree-dominated
habitats and developed areas, neither
of which reflect the use patterns of
this open country species. The study
area does not contain favorable
microsite conditions for nesting and
lacks suitable foraging habitat.
17 TABLE 1. LIST OF SPECIAL STATUS SPECIES THAT COULD OCCUR IN THE

PROJECT VICINITY
ANIMALS (cont’d)
Species Listed as Threatened or Endangered under the State and/or Federal Endangered Species Act Species Status Habitat/Range Occurrence on the Study Area Wolverine
(Gulo gulo)
CT, CFP Occurs primarily in mixed and red fir
and subalpine and wet meadow
habitats at high elevations. Requires
huge tracts of land for its extensive
home range movements.

Absent. The study area is well below
the elevational range of this species.

Moreover, modern wolverine detections
in California appear limited to just two
individuals: one sighted in the Lake
Tahoe area between 2008 and 2018, and
another in Yosemite National Park and
the Inyo National Forest in the spring of
2023.

Fisher – southern Sierra
Nevada ESU
(Pekania pennanti pop. 2)
FE, CT Found in intermediate to large-tree
stages of coniferous forests and
deciduous-riparian areas with high
percent canopy closure, typically
between 4,500 and 7,000 feet in
elevation. Near the southern limits of
the population, where the Tule River
Reservation is located, fishers are
most common between 6,000 and
7,000 feet. Uses cavities, snags, logs
and rocky areas for cover and
denning.

Absent. The study area does not contain
habitat for this species and is well below
its elevational range.

San Joaquin Kit Fox
(Vulpes macrotis mutica)
FE, CT Frequents desert alkali scrub and
annual grasslands and may forage in
adjacent agricultural habitats. Utilizes
enlarged (6 to 10 inches in diameter)
ground squirrel burrows as denning
habitat. May become adapted to
urban areas, as has occurred in
Bakersfield, Coalinga, and Taft
(Cypher et al. 2012).

Absent. The study area lacks suitable
habitat for this species and is outside of
its known distribution. The closest
CNDDB occurrences, historic or
modern, are located more than 10 miles
from study area boundaries at the
eastern margin of the San Joaquin
Valley (CDFW 2026a).

California Species of Special Concern
Northern California legless
lizard
(Aniella pulchra)
CSC Occurs in sparsely vegetated areas
of beach dunes, chaparral, pineoak woodlands, desert scrub, sandy washes, and stream terraces with
sycamores, cottonwoods, or oaks.

Requires warm, loose soil with
high moisture content.

Possible. The study area’s river
corridor provides suitable habitat for
the northern California legless lizard.

LOA is not aware of this species having
been documented on the Reservation,
but there are several occurrence records
elsewhere in eastern Tulare County,
including a 2017 detection along the
mainstem Tule River near Springville
(CDFW 2026a).

Black swift
(Cypseloides niger)
CSC This breeding migrant to California
nests in only a few location types:
behind or beside waterfalls, on
cliffs near water, and in sea caves.

Forages primarily on flying ants,
sometimes at great distances from
nesting locales. Winters in South
America.

Possible. This species may forage in
flight over the study area from time to
time, but nesting habitat is absent from
the study area and surrounding lands.
18 TABLE 1. LIST OF SPECIAL STATUS SPECIES THAT COULD OCCUR IN THE

PROJECT VICINITY
ANIMALS (cont’d)
California Species of Special Concern
Species Status Habitat/Range Occurrence on the Study Area Pallid bat
(Antrozous pallidus)
CSC Found in grasslands, chaparral, and
woodlands, where it feeds on
ground- and vegetation-dwelling
arthropods, and occasionally takes
insects in flight. Prefers to roost in
rock crevices, but many also use tree
cavities, caves, bridges, and
buildings.

Possible. The study area contains
potential roosting habitat for the pallid
bat in its buildings and mature trees.

Pallid bats may forage in the site’s
woodlands.

Townsend’s big-eared bat
(Corynorhinus townsendii)
CSC Forages over mesic habitats such as
watercourses and riparian habitats.

Roosts in the open, hanging from
walls and ceilings of caves, tunnels,
bridges, and sometimes buildings.

Extremely sensitive to huma
disturbance.

Possible. The study area contains
potential roosting habitat for the
Townsend’s big-eared bat in residential
outbuildings and other lightly-used
structures. Individuals of this species may
forage over the study area’s woodlands.

Western mastiff bat
(Eumops perotis
californicus)
CSC Forages over dry washes, flood
plains, chaparral, oak woodland,
open ponderosa pine forest,
grassland, and agricultural areas.

Roosts in crevices in cliff faces, high
buildings, and tunnels.

Possible. The study area does not contain
features likely to support roosting by the
western mastiff bat, but individuals of
this species may forage over the site from
time to time.

Sierra marten
(Martes caurina sierrae)
CSC Found in high-elevation forests with
dense canopy cover and large
amounts of coarse woody debris on
the forest floor. Individuals of this
species are occasionally detected at
elevations as low as 4,000 feet, but
their typical elevational distribution
is above 7,000 feet (CDFW 2026a,
Grinnell et al. 1937).

Absent. The study area is well below this
species’ elevational range and suitable
habitat is absent.

OCCURRENCE TERMINOLOGY

Present: Species observed on the site at time of field surveys or during recent past.

Likely: Species not observed on the site, but it may reasonably be expected to occur there on a regular basis.

Possible: Species not observed on the site, but it could occur there from time to time.

Unlikely: Species not observed on the site, and would not be expected to occur there except, perhaps, as a transient.

Absent: Species not observed on the site and precluded from occurring there because habitat requirements not met.

STATUS CODES
FE Federally Endangered CE California Endangered
FT Federally Threatened CT California Threatened
FPE Federally Endangered (Proposed) CFP California Fully Protected FPT Federally Threatened (Proposed) CSC California Species of Special Concern FC Federal Candidate CC California Candidate
CRPR California Rare Plant Ranks
1A Plants Presumed Extinct in California 0.1 Seriously Threatened in California 1B Plants Rare, Threatened, or Endangered in 0.2 Moderately Threatened in California California and elsewhere 0.3 Not Very Threatened in California 2 Plants Rare, Threatened, or Endangered in
California, but more common elsewhere
19 2.5 JURISDICTIONAL WATERS
In the State of California, jurisdictional waters typically refer to aquatic features subject to the regulatory authority of the USACE and/or state agencies such as the California Department of Fish and Wildlife (CDFW) and Regional Water Quality Control Board (RWQCB). However, on tribal trust lands such as the Tule River Reservation, it is typically only federal jurisdiction that applies. Federally jurisdictional waters, or Waters of the U.S., are presently defined as “relatively permanent, standing or continuously flowing bodies of water” including rivers, creeks, lakes, oceans, and wetlands that directly adjoin these features. The South Fork Tule River within the study area is presumed to be a Water of the U.S. subject to regulation by the USACE and Environmental Protection Agency (EPA) under the Clean Water Act of 1972.

2.6 DESIGNATED CRITICAL HABITAT
As will be discussed further in Section 3.0, the USFWS often designates areas of “critical habitat” when it lists species as threatened or endangered. Critical habitat is a specific geographic area(s) that contains features essential for the conservation of a threatened or endangered species and that may require special management and protection.

Designated critical habitat is absent from the study area and surrounding lands.

2.7 SENSITIVE NATURAL COMMUNITIES
California contains a wide range of natural communities, or unique assemblages of plants and animals. These communities have largely been classified and mapped by CDFW as part of their Vegetation Classification and Mapping Program (VegCAMP). Natural communities are assigned state and global ranks according to their rarity and the magnitude and trend of the threats they face. Any natural community with a state rank of 3 or lower (on a 1 to 5 scale) is considered “sensitive” and must be considered in CEQA review.

The study area contains well-developed riparian woodland habitat supporting a diversity of native trees and shrubs. The site’s woodlands are dominated by California sycamore, and have been assigned a vegetation alliance of California sycamore-coast live oak in VegCAMP mapping 20 (CDFW 2026b). This alliance has a state rank of 3, meaning it is considered to be a sensitive natural community.

2.8 WILDLIFE MOVEMENT CORRIDORS
Wildlife movement corridors are routes that animals regularly and predictably follow during seasonal migration, dispersal from native ranges, daily travel within home ranges, and interpopulation movements. Movement corridors in California are typically associated with valleys, ridgelines, and rivers and creeks supporting riparian vegetation. Certain features of the project area have the potential to function as movement corridors for resident and migratory fish and wildlife species.

The riparian woodland associated with the South Fork Tule River is expected to function as a regionally important wildlife movement corridor.
21 3.0 RELEVANT GOALS, POLICIES, AND LAWS

3.1 CALIFORNIA ENVIRONMENTAL QUALITY ACT
In California, any project carried out or approved by a public agency that will result in a direct or reasonably foreseeable indirect physical change in the environment must comply with CEQA.

The purpose of CEQA is to ensure that a project’s potential impacts on the environment are evaluated and methods for avoiding or reducing these impacts are considered before the project is allowed to move forward. A secondary aim of CEQA is to provide justification to the public for the approval of any projects involving significant impacts on the environment.

According to Section 15382 of the CEQA Guidelines, a significant effect on the environment means a “substantial, or potentially substantial, adverse change in any of the physical conditions within the area affected by the project, including land, air, water, minerals, flora, fauna, ambient noise, and objects of historic or aesthetic interest.” Although the lead agency may set its own CEQA significance thresholds, project impacts to biological resources are generally considered to be significant if they would meet any of the following criteria established in Appendix G of the CEQA Guidelines:
• Have a substantial adverse effect, either directly or through habitat modifications, on any species identified as a candidate, sensitive, or special status species in local or regional plans, policies, or regulations, or by CDFW or USFWS.
• Have a substantial adverse effect on any riparian habitat or other sensitive natural community identified in local or regional plans, policies, or regulations or by CDFW or USFWS.
• Have a substantial adverse effect on state or federally protected wetlands (including, but not limited to, marsh, vernal pool, coastal, etc.) through direct removal, filling, hydrological interruption, or other means.
• Interfere substantially with the movement of any native resident or migratory fish or wildlife species or with established native resident or migratory wildlife corridors, or impede the use of native wildlife nursery sites.
• Conflict with any local policies or ordinances protecting biological resources, such as a tree preservation policy or ordinance.
22 • Conflict with the provisions of an adopted Habitat Conservation Plan, Natural Community Conservation Plan, or other approved local, regional, or state habitat conservation plan.

Furthermore, CEQA Guidelines Section 15065(a) requires the lead agency to make “mandatory findings of significance” if there is substantial evidence that a project may:
• Substantially degrade the quality of the environment, substantially reduce the habitat of a fish or wildlife species, cause a fish or wildlife population to drop below self-sustaining levels, threaten to eliminate a plant or animal community, or substantially reduce the number or restrict the range of an endangered, rare or threatened species. • Achieve short-term environmental goals to the detriment of long-term environmental goals.
• Produce environmental effects that are individually limited but cumulatively considerable, meaning that the incremental effects of the project are significant when viewed in connection with the effects of past projects, other current projects, and probable future projects.

3.2 NATIONAL ENVIRONMENTAL POLICY ACT
Projects that are proposed, funded, or authorized by federal agencies are generally subject to the provisions of NEPA. Signed into law in 1970 and amended most recently by the Fiscal Responsibility Act of 2023, NEPA requires federal agencies to evaluate the environmental effects of their proposed actions prior to making decisions. Agencies must utilize systematic, interdisciplinary approach that includes the review of technically and economically feasible alternatives to the proposed action, and must ensure professional and scientific integrity in the environmental documents they prepare.

The level of NEPA review that is required is related to a project’s potential to cause “significant” environmental effects. Projects with reasonably foreseeable significant effects on the quality of the human environment require an Environmental Impact Statement (EIS). Among other elements, an EIS requires detailed analyses of the project’s environmental effects, development and study of a reasonable range of alternatives to the proposed action, and consideration of public comments received during the scoping process. Projects that do not have reasonably foreseeable significant effects on the quality of the human environment, and projects for which the significance of such effects is unknown, may meet their NEPA obligations with the 23 preparation of an Environmental Assessment (EA). An EA is a concise public document that either provides the basis for a federal agency’s finding of no significant impact or culminates in a determination that an EIS is necessary.

3.3 STATE AND FEDERAL ENDANGERED SPECIES ACTS
In California, imperiled plants and animals may be afforded special legal protections under the California Endangered Species Act (CESA) and/or Federal Endangered Species Act (FESA).

Species may be listed as “threatened” or “endangered” under one or both Acts, and/or as “rare” under CESA. Under both Acts, “endangered” means a species is in danger of extinction throughout all or a significant portion of its range, and “threatened” means a species is likely to become endangered within the foreseeable future. Under CESA, “rare” means a species may become endangered if their present environment worsens. Both Acts prohibit “take” of listed species, defined under CESA as “to hunt, pursue, catch, capture, or kill, or attempt to hunt, pursue, catch, capture or kill” (California Fish and Game Code, Section 86), and more broadly defined under FESA to include “harm” (16 USC, Section 1532(19), 50 CFR, Section 17.3).

3.4 MIGRATORY BIRD TREATY ACT
The Migratory Bird Treaty Act (MBTA: 16 USC 703-712) prohibits killing, possessing, or trading in any bird species covered in one of four international conventions to which the United States is a party, except in accordance with regulations prescribed by the Secretary of the Interior. The name of the act is misleading, as it actually covers almost all birds native to the United States, even those that are non-migratory. The MBTA encompasses whole birds, parts of birds, and bird nests and eggs.

3.5 HABITAT CONSERVATION PLANS AND NATURAL COMMUNITY

CONSERVATION PLANS
Section 10 of the federal Endangered Species Act establishes a process by which non-federal projects can obtain authorization to incidentally take listed species, provided take is minimized and thoroughly mitigated. A Habitat Conservation Plan (HCP), developed by the project applicant in collaboration with the USFWS and/or NMFS, ensures that such minimization and 24 mitigation will occur, and is a prerequisite to the issuance of a federal incidental take permit.

Similarly, a Natural Community Conservation Plan (NCCP), developed by the project applicant in collaboration with CDFW, provides for the conservation of biodiversity within a project area, and permits limited incidental take of state-listed species.

3.6 CLEAN WATER ACT
Section 404 of the federal Clean Water Act (CWA) regulates the discharge of dredged or fill material into “navigable waters” (33 U.S.C. §1344), defined in the CWA as “the waters of the United States, including the territorial seas” (33 U.S.C. §1362(7)). The CWA does not supply a definition for waters of the U.S., and that has been the subject of considerable debate since the CWA’s passage in 1972. A variety of regulatory definitions have been promulgated by the two federal agencies responsible for implementing the CWA, the Environmental Protection Agency (EPA) and USACE. These definitions have been interpreted, and in some cases, invalidated, by federal courts.

Waters of the U.S. are presently defined by the EPA and USACE’s joint 2023 Revised Definition of ‘Waters of the U.S.’ Rule (2023 WOTUS Rule), issued in January 2023 and amended in August 2023. Generally speaking, waters of the U.S. include:
• Waters which are currently used, or were used in the past, or may be susceptible to use in interstate or foreign commerce, including all waters which are subject to the ebb and flow of the tide
• The territorial seas
• Interstate waters
• Impoundments of waters otherwise defined as waters of the United States • Tributaries to other waters of the U.S. that are relatively permanent, standing or continuously flowing bodies of water
• Wetlands adjacent to other waters of the U.S. that have a continuous surface connection to those waters
25 The 2023 WOTUS Rule also defines a number of exclusions from the definition of waters of the U.S., many of which are longstanding exclusions from earlier regulatory regimes. These generally include:
• Waste treatment systems
• Prior converted cropland
• Ditches excavated wholly in and draining only dry land that do not carry a relatively permanent flow of water
• Certain artificial features, e.g. irrigation basins, swimming pools, borrow pits, and artificially irrigated areas
• Swales and erosional features characterized by low volume, infrequent, or short duration flow
Projects that will discharge dredge or fill material into waters of the U.S. must obtain Section 404 permit coverage from the USACE. Small-scale projects are often able to obtain coverage under one or more Nationwide Permits, while large-scale projects generally need to obtain Individual Permits. Section 404 permits typically require mitigation to ensure that there will be no net loss of wetland functions or values.

Projects that discharge pollutants into waters of the U.S., either from a localized “point source” or more general “nonpoint source,” must obtain a NPDES permit. On tribal lands, unless the Tribe has obtained “treated in a similar manner as a state” (TAS) status, the NPDES program and any associated permitting is administered by the EPA. NPDES permits cover a wide range of scenarios, from large-scale industrial or wastewater discharges to small-scale stormwater discharges from construction sites. Stormwater permit coverage is required for any project that will disturb one acre or more of land through earth-disturbing activities such as clearing, grading, excavating, and stockpiling. Most such projects can obtain blanket coverage under the EPA’s Construction General Permit (CGP).

Any federal permit or license for discharges into waters of the U.S. must be accompanied by a Section 401 Water Quality Certification (WQC) certifying that the project will comply with applicable water quality standards. For Tribes without TAS status, the EPA once again functions as the permitting authority. Where Tribes have adopted their own EPA-approved water quality 26 standards, the EPA applies those tribal standards to the WQC. Where Tribes do not have their own water quality standards, and where the affected waterbody flows into the adjacent state, the EPA typically applies that state’s water quality standards to the WQC. 27 4.0 IMPACTS AND MITIGATIONS
This impact assessment assumes that a relatively small portion of the study area will be physically disturbed by the proposed project. Based on concept-level design, it appears that several disjunct areas will be affected, with a collective extent of up to 7 acres. Project impacts will be concentrated in developed areas of the Village Center. The river corridor will be affected only at the proposed locations of the two pedestrian bridges. It is conservatively assumed that up to 2 acres of combined riparian/aquatic habitat will be impacted from bridge construction, and that most of these impacts will be temporary. Some riparian tree and shrub removal will be necessary to accommodate bridge construction.

4.1 POTENTIALLY SIGNIFICANT PROJECT IMPACTS

4.1.1 Potential Project Impacts to Special Status Plant Species Potential Impacts. Of the 24 regionally occurring special status plant species, three have some potential to occur in the study area. These are the rose-flowered larkspur (Delphinium purpusii), calico monkeyflower (Diplacus pictus) and Munz’s iris (Iris munzii). Their potential occurrence on site is limited to the woodlands of the site’s river corridor (see Figure 3). Two project components are proposed for this area: replacement of an existing pedestrian bridge and construction of a new pedestrian bridge. If individuals or populations of these species are found in the work areas for bridge construction, they may be damaged or destroyed by construction activities. This is considered a potentially significant impact of the project.

The remaining 21 regionally-occurring special status plant species have no appreciable potential to occur on site due to the absence of suitable habitat or soils, the site’s being located outside of the species’ distributions, or a combination thereof. Project impacts are less than significant for the 21 regionally-occurring plant species that are not expected to occur on site.

Mitigation. The following measures will be implemented to reduce the magnitude of potential project-related impacts to the rose-flowered larkspur, calico monkeyflower, and Munz’s iris:

Measure 4.1.1a (Protocol-level Surveys). Prior to the start of bridge construction, or any other project activity in the river corridor, protocol-level rare plant surveys will be 28 conducted within the associated work areas. The surveys will be conducted when local populations of the target species are in bloom, as determined through visits to reference populations and/or consultation with local botanists. The general blooming windows are April-May for the rose-flowered larkspur, March-May for the calico monkeyflower, and March-April for the Munz’s iris.

Measure 4.1.1b (Avoidance). Any individuals or populations of the rose-flowered larkspur, calico monkeyflower, or Munz’s iris found during the surveys will be avoided by project activities to the maximum extent feasible. A qualified biologist will identify an appropriate construction-free zone around populations to be avoided. Construction-free zones will be delineated on the ground with temporary construction fencing and maintained for the duration of project activities.

Mitigation Measure 4.1.1c (Salvage and Relocation). If it is not feasible to avoid some or all of any rose-flowered larkspur, calico monkeyflower, or Munz’s iris individuals or populations found on site, those plants that cannot be avoided will be salvaged and relocated to alternative habitat by a qualified botanist following the provisions of a salvage, relocation, and monitoring plan. Alternative habitat must be in an area protected from herbicide application, excessive grazing, and other deleterious impacts.

Implementation of the above measures will reduce impacts to the rose-flowered larkspur, calico monkeyflower, and Munz’s iris to a less-than-significant level.

4.1.2 Potential Project Impacts to the Monarch Butterfly Potential Impacts. The monarch butterfly has the potential to forage, roost, and possibly breed along the study area’s river corridor and in undeveloped portions of its rural residential properties. Two project components are proposed for such areas: replacement of an existing pedestrian bridge and construction of a new pedestrian bridge. All other project activities will take place in the Village Center, where monarchs have little potential to occur and no projectrelated impacts to this species are anticipated.

The potential for direct effects to monarchs is greatest during the spring and summer, when monarchs may breed in the project vicinity. Monarch eggs, larvae, and pupae would be particularly vulnerable to construction-related mortality, as these life stages are relatively immobile and unable to leave their milkweed host plants. Monarch adults are volant and would presumably have some ability to avoid construction disturbance while foraging or roosting on site.
29 The project may also indirectly affect monarchs through any construction-related loss of milkweed habitat that occurs. Loss of milkweed habitat has been cited as a major factor in monarch population declines (USFWS 2020). While project-related removal of milkweed plants would be minor, if it occurs at all, it would incrementally contribute to a habitat trend that is substantially affecting this species, and potential impacts associated with milkweed loss are therefore considered significant.

The project is not expected to adversely affect monarchs through loss of other plants that could be used for foraging by this species, or by loss of trees. Project-related vegetation removal will be localized and small-scale, and considerable alternative foraging and roosting habitat will remain available to monarchs following project implementation, both on- and off-site.

Mitigation. The following measures will be implemented to reduce the magnitude of potential project impacts to the monarch butterfly.

Mitigation Measure 4.1.2a (Milkweed Survey). Prior to the start of bridge construction, a qualified biologist will survey the associated work areas for milkweed plants. The survey will be conducted at a time of year when milkweed is readily identifiable. The objective of the survey will be to tally and map all milkweed plants that could potentially be impacted by project activities.

Mitigation Measure 4.1.2b (Construction Timing). If feasible, no milkweed plants will be removed during the period when monarchs are most likely to breed in the project vicinity, March to August.

Mitigation Measure 4.1.2c (Compensatory Mitigation). Any milkweed plants that are removed by the project will be replaced at a 3:1 ratio in accordance with a revegetation plan prepared by a qualified biologist. The planting site(s) must be in similar or higher quality habitat to the habitat that was impacted, in area(s) that will not be mowed or treated with pesticides or herbicides.

Implementation of the above measures will reduce impacts to the monarch butterfly to a less-thansignificant level.

4.1.3 Potential Project Impacts to the Crotch’s Bumble Bee Potential Impacts. The Crotch’s bumble bee has the potential to forage, nest, and overwinter along the study area’s river corridor and in undeveloped portions of its rural residential properties. Two project components are proposed for such areas: replacement of an existing 30 pedestrian bridge and construction of a new pedestrian bridge. All other project activities will take place in the Village Center, where habitat is absent and no impacts to the Crotch’s bumble bee are anticipated.

If Crotch’s bumble bees are present at the time of bridge construction, individual bees may be vulnerable to construction-related injury or mortality. This is of particular concern during nesting, as destruction of a single nest may result in the mortality of numerous adults and larvae. Construction-related destruction of Crotch’s bumble bee nests would be considered a significant impact of the project.

The Crotch’s bumble bee is not expected to be adversely affected by project-related loss of habitat. Habitat impacts associated with bridge construction will be localized and small-scale.

Extensive habitat for this species will remain available elsewhere along the South Fork Tule River and on adjoining lands. Loss of habitat for the Crotch’s bumble bee is not considered to be a significant impact of the project.

Mitigation. The following measures will be implemented to reduce the magnitude of potential project-related impacts to the Crotch’s bumble bee:

Mitigation Measure 4.1.3a (Construction Timing). If feasible, all bridge construction activities will take place between October and February, outside of the period in which Crotch’s bumble bee nests are typically active.

Mitigation Measure 4.1.3b (Preconstruction Surveys). If bridge construction must occur between March and September, then a qualified biologist will conduct preconstruction surveys for the Crotch’s bumble bee within the associated work areas. To maximize detection, the surveys will be conducted on warm, sunny days (65-90 degrees F) when there is low wind (less than 8 mph).

The surveys will be conducted by walking meandering transects through the work areas, while visually searching for bumble bees and potential nest sites. Any bumble bees that are observed will be followed and, if possible, photographed once they alight on a plant, highlighting the following features to aid identification:
• Face, including cheek length
• Top of the head
• Banding on the abdomen
• Color pattern on the thorax
31 At any burrows or other underground features that exhibit concentrated bumble bee activity, the surveyor will monitor activity to determine nesting status.

Mitigation Measure 4.1.3c (Avoidance). Any suspected Crotch’s bumble bee nests that are discovered during the surveys will be avoided by an appropriate setback during bridge construction activities, until the biologist determines the nest is no longer active.

Implementation of the above measures will reduce impacts to the Crotch’s bumble bee to a lessthan-significant level.

4.1.4 Potential Project Impacts to the Western Pond Turtle Potential Impacts. Two project components are proposed in areas where western pond turtles may occur: replacement of an existing pedestrian bridge and construction of a new pedestrian bridge at locations along the South Fork Tule River. Turtles may be found in the river at these locations and may bask or overwinter in adjoining terrestrial habitats. Both locations are characterized by woodland habitat with high levels of canopy closure unconducive to nesting by this species.

If turtles are present at the time of bridge construction, individuals could be injured or killed by construction activities. This is considered to be a potentially significant impact of the project. All other project activities will take place in the Village Center, where habitat is absent and no impacts to the western pond turtle are anticipated.

The western pond turtle is not expected to be adversely affected by project-related loss of habitat.

Habitat impacts associated with bridge construction will be localized and small-scale. Extensive habitat for this species will remain available elsewhere along the South Fork Tule River following project implementation. Loss of habitat for the western pond turtle is not considered to be a significant impact of the project.

Mitigation. The following measures would be implemented for the protection of western pond turtles:

Mitigation Measure 4.1.4a (Preconstruction Surveys). Within 24 hours prior to the start of bridge construction at each location, a qualified biologist will conduct a preconstruction survey for western pond turtles in the associated work area. 32 Mitigation Measure 4.1.4b (Relocation). The biologist will capture and relocate any turtles found within the work areas during the surveys. Turtles will be relocated to suitable alternative habitat within the river corridor, well outside of work area boundaries.

Mitigation Measure 4.1.4c (Employee Education Program). Prior to the start of bridge construction, workers will receive training on western pond turtle identification and life history and the project-specific measures required for this species’ protection.

Mitigation Measure 4.1.4d (Site Inspections and Turtle Avoidance/Relocation). During bridge construction, construction staff will regularly inspect the work area for western pond turtles. At a minimum, this will include (1) checking for turtles under and around any parked vehicles or equipment prior to their operation, (2) scanning the ground for turtles while operating vehicles or equipment, and (3) checking any open trenches or other excavations for trapped turtles at the beginning and end of each work day.

Mitigation Measure 4.1.4e (Avoidance). If any turtles are observed on site while work is occurring, work in the immediate area will cease and turtles will be allowed to leave the construction zone of their own volition, if feasible. If necessary, a qualified biologist will capture and relocate such turtles as described above under Mitigation Measure 4.1.4b.

Implementation of the above measures will reduce potential project-related impacts to the western pond turtle to a less-than-significant level.

4.1.5 Potential Project Impacts to the Northern California Legless Lizard Potential Impacts. The northern California legless lizard has the potential to occur in the terrestrial habitats of the study area’s river corridor. Two project components are proposed for such areas: replacement of an existing pedestrian bridge and construction of a new pedestrian bridge. If legless lizards are present at the time of these construction activities, individuals could be injured or killed. This is considered to be a potentially significant impact of the project. All other project activities will take place in the Village Center, where habitat is absent and no impacts to legless lizards are anticipated.

The northern California legless lizard is not expected to be adversely affected by project-related loss of habitat. Habitat impacts associated with bridge construction will be localized and smallscale. Extensive habitat for this species will remain available elsewhere along the South Fork Tule River following project implementation. Loss of habitat for the northern California legless lizard is not considered to be a significant impact of the project. 33 Mitigation. The following measures would be implemented for the protection of the northern California legless lizard:

Mitigation Measure 4.1.5a (Preconstruction Surveys). Within 24 hours prior to the start of bridge construction at each location, a qualified biologist will conduct a preconstruction survey for northern California legless lizard in the associated work area.

The survey will entail visually searching all terrestrial habitats of the work areas and will include gently raking leaf litter and turning over rocks, logs, and other features that could serve as refugia for individuals of this species.

Mitigation Measure 4.1.5b (Relocation). The biologist will capture and relocate any legless lizards found within the work areas during the surveys. Lizards will be relocated to suitable alternative habitat within the river corridor, outside of work area boundaries.

Implementation of the above measures will reduce potential project-related impacts to the northern California legless lizard to a less-than-significant level.

4.1.6 Potential Project Impacts to Nesting Birds and Raptors Potential Impacts. The study area may be used for nesting by numerous birds and raptors protected by the Migratory Bird Treaty Act. If project construction takes place during the nesting season, birds nesting in active work areas could be injured or killed by construction activities or disturbed to a degree that their reproductive success could be compromised. Construction-related nest disturbance is also a possibility for nests located outside of work areas, but within visual or auditory range of construction activities. Construction-related mortality/disturbance of nesting birds and raptors is a potentially significant impact of the project.

Mitigation. To avoid and minimize the potential for construction-related mortality/disturbance of nesting birds and raptors, the following measures will be implemented:

Measure 4.1.6a (Construction Timing). If feasible, the project will be constructed between September 1 and January 31, outside of the avian nesting season.

Measure 4.1.6b (Preconstruction Surveys). If construction is to occur between February 1 and August 31, a qualified biologist will conduct pre-construction surveys for active bird nests within 10 days prior to the start of any work within this period. The survey area will encompass the work area(s) and surrounding lands within 500 feet for nesting raptors and 250 feet for other nesting birds.
34 Measure 4.1.6c (Avoidance of Active Nests). Should any active nests be discovered in or near proposed construction zones, the biologist will identify a suitable construction-free buffer around the nest. The buffer distance will be determined based on species biology, site-specific conditions, and the level of project-related disturbance that is anticipated near the nest(s) in question. Buffers will be identified on the ground with flagging or fencing and will be maintained until the biologist has determined that the young have fledged and are capable of foraging independently.

Implementation of the above measures will reduce project impacts to nesting birds and raptors to a less-than-significant level and facilitate compliance with the Migratory Bird Treaty Act.

4.1.7 Potential Project Impacts to Tree-roosting Bats including Pallid Bat Potential Impacts. The study area’s buildings and mature trees have the potential to support roosting by various bat species. The project will not remove or otherwise impact buildings, and no project-related impacts to any bats roosting in the site’s buildings are expected. Some amount of tree removal will likely be needed to accommodate the proposed pedestrian bridge replacement and construction activities in the river corridor, introducing the potential for construction-related injury or mortality to tree-roosting bats, possibly including the pallid bat (Antrozous pallidus), a California Species of Special Concern. Construction-related injury or mortality of the pallid bat and other tree-roosting bats is a potentially significant impact of the project.

The pallid bat is not expected to be adversely affected by project-related loss of habitat.

Although a few potential roost trees may be removed, numerous similar trees will remain available elsewhere along the river corridor, both on-site and off-site. The study area’s foraging value for this species will remain virtually unchanged. Any pallid bats that presently forage on site would be expected to continue to do so following project development. Loss of habitat for the pallid bat is not considered to be a significant impact of the project.

Mitigation. The following measures will be implemented for the protection of tree-roosting bats including the pallid bat.

Mitigation 4.1.7a (Construction Timing). If feasible, project-related tree removal will occur outside of the period between April 15 and September 30. This is the time frame within which colony-roosting bats in the vicinity generally assemble, give birth, nurse their young, and ultimately disperse.
35 Mitigation 4.1.7b (Pre-construction Surveys). Within 10 days prior to the removal of any mature trees, a qualified biologist will survey these features for roosting bats. The biologist will look for individuals, guano, and staining, and will listen for bat vocalizations. If necessary, the biologist will wait for nighttime emergence of bats from roost sites.

Mitigation 4.1.7c (Avoidance of Maternity Roosts). Should any active maternity bat roosts be discovered, the biologist will identify a suitable construction-free buffer around the roost(s). The buffer will be identified on the ground with flagging or fencing, and will be maintained until the biologist has determined that the nursery is no longer active.

Mitigation 4.1.7d (Humane Eviction of Non-breeding Bats). If a non-breeding bat colony is found, the individuals will be humanely evicted, under the direction of a qualified biologist, to ensure that bats are not physically harmed by tree removal.

Implementation of the above measures will reduce potential construction-related impacts to roosting bats including the pallid bat to a less-than-significant level.

4.1.8 Potential Project Impacts to Sensitive Natural Communities Potential Impacts. As discussed, the study area contains a vegetation alliance classified by the VegCAMP system as a sensitive natural community, California sycamore-coast live oak (CDFW 2026b). Broadly, this community corresponds to the river corridor habitat type identified in this report (see Figure 3). Two project components are proposed for the river corridor: replacement of an existing pedestrian bridge and construction of a new pedestrian bridge. These project components may temporarily disturb an area of up to 2 acres, with permanent impacts limited to the bridges themselves. Some amount of riparian tree and shrub removal will be needed to accommodate bridge construction. Loss of riparian trees and shrubs, even if minor, will contribute to degradation of a sensitive natural community and is considered a potentially significant impact of the project.

Mitigation. The following measures will be implemented to mitigate any impacts to riparian trees and shrubs.

Mitigation Measure 4.1.8a (Tree Survey). Prior to project construction, a qualified biologist will survey all portions of the river corridor that are proposed for direct impact. All trees and shrubs within these areas will be identified to species and mapped, and their diameter at breast height (DBH) will be recorded. At the end of construction, a qualified biologist will repeat the survey to quantify the tree and shrub removal that occurred. 36 Mitigation Measure 4.1.8b (Replacement Plantings). Replacement plantings will be provided as compensation for removal of any riparian trees or shrubs with a DBH of 4 inches or greater. Plantings will be installed at a ratio of 3:1 for impacted trees/shrubs with a DBH between 4 and 24 inches, and at a ratio of 10:1 for impacted trees with a DBH greater than 24 inches. All plantings will be monitored annually for a minimum of five years. A revegetation plan will be prepared for the project that will detail the methods for planting, irrigating, and maintaining the replacement trees and shrubs.

Implementation of these measures will reduce potential project impacts to sensitive natural communities to a less-than-significant level.

4.2 LESS THAN SIGNIFICANT PROJECT IMPACTS

4.2.1 Project Impacts to Special Status Animal Species that Would Use Work Areas for Foraging Only
Potential Impacts. Of the 18 special status animal species potentially occurring in the regional vicinity, three may forage in or over areas planned for project-related disturbance, but would not utilize these areas for sensitive activities such as breeding or communally roosting (see Table 2).

These species are the black swift (Cypseloides niger), Townsend’s big-eared bat (Corynorhinus townsendii), and western mastiff bat (Eumops perotis californicus). All three species forage on the wing and are highly mobile during this activity, such that they would not be at risk of construction-related injury or mortality. Note that while the Townsend’s big-eared bat has some potential to roost in lightly-used buildings of the study area, no buildings are proposed for impact under current project design; therefore, no impacts to roosting Townsend’s big-eared bats are anticipated.

The project would not adversely affect any of these species through loss of habitat. The study area’s foraging value for aerial foragers would remain virtually unchanged. Any individuals of these species that presently forage on site would be expected to continue to do so following project development. Loss of habitat for the black swift, Townsend’s big-eared bat, and western mastiff bat is not considered to be a significant impact of the project.

Mitigation. Mitigation is not warranted.
37 4.2.2 Project Impacts to Special Status Animal Species Absent from, or Unlikely to Occur within, the Study area
Potential Impacts. Of the 18 special status animal species that potentially occur in the general vicinity of the site, ten are considered absent or unlikely to occur within the study area due to the absence of suitable habitat and/or the study area’s being situated outside of the species’ known distribution (see Table 2). These are the valley elderberry longhorn beetle (Desmocerus californicus dimorphus), western spadefoot (Spea hammondii), foothill yellow-legged frog (Rana boylii), Southern mountain yellow-legged frog (Rana muscosa), California condor (Gymnogyps californianus), tricolored blackbird (Agelaius tricolor), wolverine (Gulo gulo), fisher (Pekania pennanti), San Joaquin kit fox (Vulpes macrotis muitca), and Sierra marten (Martes caurina sierrae). Because these species have no appreciable potential to occur on site, they are not expected to be affected by the project, directly or indirectly. Project impacts to these species are not considered to be significant.

Mitigation. Mitigation is not warranted.

4.2.3 Project Impacts to Waters of the U.S.

Potential Impacts. As discussed, the project includes improvements related to two pedestrian bridges over the South Fork Tule River. One of the bridges is currently existing but experienced damage during past flooding and will be replaced under the project. The other bridge is newly proposed and will interconnect Cow Mountain Road with the pedestrian corridor to the Justice Center. It is unknown, at present, whether either bridge will require the placement of structures or materials below the river’s ordinary high water mark, which represents the typical extent of USACE jurisdiction. Any impacts that do occur within the jurisdictional area of the river would be extremely small-scale and are not expected to affect the function and value of this aquatic resource. Project impacts to waters of the U.S. are not considered to be significant. However, depending on bridge design, permits from the USACE and EPA may be required.

Mitigation. Mitigation is not warranted.
38 4.2.4 Project Impacts to Designated Critical Habitat Potential Impacts. The project does not contain or adjoin designated critical habitat. There will be no impact to such habitat.

Mitigation. Mitigation measures are not warranted.

4.2.5 Project Impacts to Wildlife Movement Corridors
Potential Impacts. The reach of the South Fork Tule River passing through the study area is likely to function as a regionally important wildlife movement corridor. As discussed, two project components are proposed within the river corridor: replacement of an existing pedestrian bridge and construction of a new pedestrian bridge. While bridge construction is occurring, there will be an elevated level of disturbance at these two locations, which may cause terrestrial wildlife to shift their movements away from the work areas. Following construction, disturbance levels at these locations will drop, but will remain somewhat above baseline due to the introduction of intermittent pedestrian traffic across the river corridor. The river corridor is 250 to 350 feet wide at the proposed bridge sites and contains substantial hiding cover, with opportunities for movement on either side of the channel. Although terrestrial wildlife moving along the river corridor may experience new anthropogenic disturbance as a result of bridge development, the project is not expected to significantly interfere with wildlife use of this corridor. Project impacts to wildlife movement corridors are not consider to be significant.

Mitigation. Mitigation is not warranted.

4.2.6 Local Policies and Ordinances, Habitat Conservation Plans, and Natural Community Conservation Plans
Potential Impacts. It is assumed that the project will be implemented in a manner consistent with any Tribal policies or ordinances that pertain to biological resources. No HCPs or NCCPs are in effect for the study area.

Mitigation. No mitigation is required.
39 5.0 LITERATURE REFERENCED
Baldwin, B.G., D.H. Goldman, D.J. Keil, R. Patterson, T.J. Rosatti, and D. G. Wilken, editors. 2012. The Jepson Manual: Vascular Plants of California, second edition. University of California Press, Berkeley.

Baumberger, K. L., M. V. Eitzel, M. E. Kirby, and M. H. Horn. 2019. Movement and habitat selection of the western spadefoot (Spea hammondii) in southern California. PLoS ONE 14(10): e0222532. Available at: https://doi.org/10.1371/journal.pone.0222532 Calflora. 2026. Calflora: An online database of plant identification and distribution [web application]. Calflora, Berkeley, California. Available: http://www.calflora.org.

California Department of Fish and Wildlife (CDFW). 2026a. California Natural Diversity Database. The Resources Agency, Sacramento, CA.
________. 2026b. Vegetation – Southern Sierra Nevada Foothills [ds3073]. Vegetation Classification and Mapping Program. CDFW Open Data Portal. Available: https://datacdfw.opendata.arcgis.com/datasets/d24b3f8c12314a9fb483909a1dede492_0/explore?loca tion=36.143145%2C-119.215351%2C8
California Native Plant Society. 2026. Inventory of Rare and Endangered Vascular Plants of California. Available online at: http://cnps.site.aplus.net/cgi-bin/inv/inventory.cgi.

California Soil Resource Lab. 2008. Streaming, seamless interface to USDA-NCSS SSURGO and STATSGO Soil Survey Products.
eBird. 2026. eBird: An online database of bird distribution and abundance [web application]. eBird, Cornell Lab of Ornithology, Ithaca, New York. Available: http://www.ebird.org. iNaturalist. 2026. Available: https://www.inaturalist.org/ Natural Resources Conservation Service (NRCS). 2026. National Hydric Soils List by State, California. U.S. Department of Agriculture. Available:
https://www.nrcs.usda.gov/publications/query-by-state.html NOAA National Centers for Environmental Information. 2021. U.S. Climate Normals 2020: U.S.

Annual Climate Normals (1991-2020). Available at:
https://www.ncei.noaa.gov/access/us-climate-normals/#dataset=normalsannualseasonal&timeframe=30&station=US1CATL0017 The Xerces Society. 2019. A Quick Guide to Monarch Habitat on Farms in California’s Central Valley. Publication 19-033_01.

U.S. Fish and Wildlife Service (USFWS). 2026. IPaC Resource List, Information for Planning and Consultation (IPaC). Available: https://ecos.fws.gov/ipac. 40 ________. 2024. Annual Population Status as of December 31, 2024. California Condor Recovery Program, Hopper Mountain National Wildlife Refuge Complex, Ventura, CA.

Wetland Training Institute, Inc. 1991. Federal Wetland Regulation Reference Manual. B.N.

Goode and R.J. Pierce (eds.) WTI 90-1. 281pp.

Zeiner, David C., William F. Laudenslayer, Kenneth E. Mayer and Marshal White. Ed. 1988.

California’s wildlife, volume I, amphibians and reptiles, volume II, birds, and volume III, mammals. Department of Fish and Game. Sacramento, CA. Online:
http://www.dfg.ca.gov/biogeodata/cwhr/cawildlife.aspx
41 APPENDIX A: VASCULAR PLANTS OF THE STUDY AREA
42 APPENDIX A: VASCULAR PLANTS OF THE STUDY AREA
The plant species listed below were observed on the study area during surveys conducted by Live Oak Associates, Inc. on February 2, 2026. The wetland indicator status of each plant, derived from the USACE-administered National Wetland Plant List for the Arid West Region, has been shown following its common name if available.

OBL - Obligate
FACW - Facultative Wetland
FAC - Facultative
FACU - Facultative Upland
UPL - Upland
ARECACEAE – Palm Family
Washingtonia robusta Mexican Fan Palm FACW
ANACARDIACEAE – Sumac Family
Toxicodendron diversilobum Poison Oak FACU
APOCYNACEAE – Dogbane Family
Nerium oleander Oleander UPL
ASPARAGACEAE – Asparagus Family
Agave sp. Agave UPL
Dipterostemon capitatus Blue Dicks FACU
ASTERACEAE - Sunflower Family
Agnorhiza elata Hall’s Mule’s Ears FAC
Artemisia douglasiana California Mugwort FAC
Baccharis salicifolia Mule Fat FAC
Senecio vulgaris Groundsel FACU
Silybum marianum Milk thistle UPL
Xanthium strumarium Rough Cocklebur FAC
BORAGINACEAE – Borage Family
Amsinckia sp. Fiddleneck FACU
BRASSICACEAE – Mustard Family
Capsella bursa-pastoris Shepherd’s Purse FACU
BUXACEAE - Box Family
Buxus sp. Boxwood UPL
CACTACEAE - Cactus Family
Opuntia sp. Prickly Pear UPL
CAPRIFOLIACEAE - Honeysuckle Family
Lonicera hispidula Pink Honeysuckle FACU
CARYPHYLLACEAE – Carnation Family
Claytonia perfoliata Miner’s Lettuce FAC
Stellaria media Chickweed FACU
Tamarix sp. Tamarisk FAC
CUCURBITACEAE – Cucumber Family
Marah horridus Sierra Man-root
43 CUPRESSACEAE – Cypress Family
Sequoia sempervirens California Redwood UPL
CYPERACEAE – Sedge Family
Cyperus eragrostis Tall Flat-sedge FACW
EUPHORBIACEAE - Spurge Family
Ricinus communis Castor Bean FACU
FABACEAE - Legume Family
Cercis occidentalis California Redbud UPL
Retama sphaerocarpa Yellow Bridal Broom
FAGACEAE - Oak Family
Quercus douglasii Blue oak UPL
Quercus wislizeni Interior Live Oak UPL
GERANIACEAE – Geranium Family
Erodium botrys Big Stork Bill FACU
GROSSULARIACEAE – Gooseberry Family
Ribes quercetorum Foothill Gooseberry UPL
HYDROPHYLLACEAE – Waterleaf Family
Phacelia tanacetifolia Lacy Phacelia UPL
Pholistoma auritum Fiesta Flower UPL
JUGLANDACEAE – Walnut Family
Juglans hindsii Northern California Walnut FAC
LAMIACEAE – Mint Family
Lavendula sp. Lavender UPL
Stachys albens Cobwebby Hedgenettle OBL
LAURACEAE – Laurel Family
Umbellularia californica California Bay Laurel FAC
MALVACEAE – Mallow Family
Malva parviflora Cheeseweed UPL
MORACEAE – Fig Family
Morus alba White Mulberry FACU
MRYTACEAE – Myrtle Family
Eucalyptus camaldulensis Red Gum Eucalyptus FAC
Eucalyptus globulus Blue Gum Eucalyptus
OLEACEAE – Olive Family
Fraxinus dipetala California Ash UPL
Fraxinus latifolia Oregon Ash FACW
OROBANCHACEAE – Broomrape Family
Castilleja sp. Owl Clover
PINACEAE – Pine Family
Pinus halepensis Aleppo Pine UPL
Pinus sabiniana Foothill Pine UPL
Pinus sp. Ornamental Pine UPL
PLANTACEAE – Plane Family
Platanus racemosa Western Sycamore FAC
POACEAE – Grass Family
Avena sp. Wild Oats UPL
44 Echinochloa crus-galli Barnyard Grass FACW
Hordeum marinum Mediterranean Barley FAC
Lolium multiflorum Italian Ryegrass FAC
Poa annua Lawn Bluegrass FAC
Sorghum halepense Johnson Grass FACU
POLYGANACEAE – Buckwheat Family
Rumex crispus Curly Dock FAC
RHAMNACEAE – Buckthorn Family
Ceanothus sp. Lilac
Frangula rubra Sierra Coffeeberry FAC
ROSACEAE – Rose Family
Rubus ursinus California Blackberry FAC
RUBIACEAE – Bedstraw Family
Galium aparine Catchweed Bedstraw FACU
RUTACEAE – Citrus Family
Citrus x limon Lemon UPL
Citrus x sinensis Orange UPL
SALICACEAE – Willow Family
Salix exigua Narrowleaf Willow FACW
Salix laevigata Red Willow FACW
SAPINDACEAE – Soap Berry Family
Acer glabrum Mountain Maple FAC
Acer macrophyllum Bigleaf Maple FAC
URTICACEAE – Nettle Family
Urtica dioica Stinging Nettle FAC
VITACEAE – Grape Family
Vitis californica California Wild Grape FACU
45 APPENDIX B: TERRESTRIAL WILDLIFE THAT POTENTIALLY OCCUR IN THE

STUDY AREA
46 APPENDIX B: TERRESTRIAL VERTEBRATE SPECIES THAT POTENTIALLY

OCCUR IN THE STUDY AREA
The species listed below are those that may be expected to routinely and predictably use or pass through the study area during some or all of the year. An asterisk denotes a species observed on or immediately adjacent to the site during surveys conducted by LOA on February 2, 2026.

CLASS: AMPHIBIA
ORDER: CAUDATA (Salamanders)
FAMILY: PLETHODONTIDAE (Lungless Salamanders)
Ensatina (Ensatina eschscholtzii)
ORDER: ANURA (Frogs and Toads)
FAMILY: BUFONIDAE (True Toads)
Western Toad (Bufo boreas)
FAMILY: HYLIDAE (Treefrogs and Relatives)
Sierran Treefrog (Pseudacris sierra)
CLASS: REPTILIA
ORDER: TESTUDINES (Turtles)
FAMILY: EMYDIDAE (Box and Water Turtles)
Western Pond Turtle (Actinemys marmorata)
ORDER: SQUAMATA (Lizards and Snakes)
SUBORDER: SAURIA (Lizards)
FAMILY: IGUANIDAE (Iguanids)
Western Fence Lizard (Sceloporus occidentalis)
FAMILY: SCINCIDAE (Skinks)
Gilbert Skink (Eumeces gilberti)
FAMILY: ANGUIDAE (Alligator Lizards and Relatives)
Southern Alligator Lizard (Gerrhonotus multicarinatus)
SUBORDER: SERPENTES (Snakes)
FAMILY: BOIDAE (Boas)
Rubber Boa (Charina bottae)
FAMILY: COLUBRIDAE (Colubrids)
Ring-necked Snake (Diadophis punctatus)
Racer (Coluber constrictor)
Striped Racer (Masticophis flagellum)
Gopher Snake (Pituophis melanoleucus)
Common Kingsnake (Lampropeltis getulus)
Sierra Gartersnake (Thamnophis couchii)
Mountain Gartersnake (Thamnophis elegans elegans)
Common Gartersnake (Thamnophis sirtalis)
Night Snake (Hypsiglena torquata)
FAMILY: VIPERIDAE
Western Rattlesnake (Crotalus viridis)
47 CLASS: AVES
ORDER: ANSERIFORMES (Ducks, Geese, and Swans)
FAMILY: ANATIDAE (Ducks, Geese, and Swans)
Canada Goose (Branta Canadensis)
*Mallard (Anas platyrhynchos)
Wood Duck (Aix sponsa)
Bufflehead (Bucephala albeola)
Ring-necked Duck (Aythya collaris)
Common Merganser (Mergus merganser)
Hooded Merganser (Lophodytes cucullatus)
ORDER: CICONIIFORMES (Herons, Storks, Ibises, and relatives) FAMILY: ARDEIDAE (Herons and Bitterns)
Great Blue Heron (Ardea herodias)
ORDER: FALCONIFORMES (Vultures, Hawks, and Falcons)
FAMILY: CATHARTIDAE (American Vultures)
*Turkey Vulture (Cathartes aura)
FAMILY: ACCIPITRIDAE (Hawks, Old World Vultures, and Harriers) Sharp-shinned Hawk (Accipiter striatus)
Cooper's Hawk (Accipiter cooperi)
Red-shouldered Hawk (Buteo lineatus)
*Red-tailed Hawk (Buteo jamaicensis)
Ferruginous Hawk (Buteo regalis)
FAMILY: FALCONIDAE (Caracaras and Falcons)
*American Kestrel (Falco sparverius)
Merlin (Falco columbarius)
Prairie Falcon (Falco mexicanus)
ORDER: GALLIFORMES (Megapodes, Currassows, Pheasants, and Relatives) FAMILY: ODONTOPHORIDAE (New World Quail)
California Quail (Callipepla californica)
FAMILY: PHASIANIDAE (Grouse, Turkeys, and Old World Quail) Wild Turkey (Melegris gallopavo)
*Domestic Chicken (Gallus gallus domesticus)
ORDER: COLUMBIFORMES (Pigeons and Doves)
FAMILY: COLUMBIDAE (Pigeons and Doves)
Band-tailed Pigeon (Columba fasciata)
*Mourning Dove (Zenaida macroura)
ORDER: CUCULIFORMES (Cuckoos and relatives)
FAMILY: CUCULIDAE (Typical Cuckoos)
Greater Roadrunner (Geococcyx californianus)
ORDER: STRIGIFORMES (Owls)
FAMILY: TYTONIDAE (Barn Owls)
Barn Owl (Tyto alba)
FAMILY: STRIGIDAE (Typical Owls)
Western Screech Owl (Otus kennicottii)
Great Horned Owl (Bubo virginianus)
Northern Pygmy-Owl (Glaucidium gnoma)
48 Northern Saw-whet Owl (Aegolius acadicus)
ORDER: CAPRIMULGIFORMES (Goatsuckers and Relatives)
FAMILY: CAPRIMULGIDAE (Goatsuckers)
Common Nighthawk (Chordeiles minor)
Common Poorwill (Phalaenoptilus nuttalli)
ORDER: APODIFORMES (Swifts and Hummingbirds)
FAMILY: TROCHILIDAE (Hummingbirds)
Black-chinned Hummingbird (Archilochus alexandri)
Anna's Hummingbird (Calypte anna)
Rufous Hummingbird (Selasphorus rufus)
ORDER: GRUIFORMES (Cranes and Rails)
FAMILY: RALLIDAE (Rails)
American Coot (Fulica americana)
ORDER: CHARADRIIFORMES (Shorebirds, Gulls, and relatives) FAMILY: CHARADRIIDAE (Plovers and relatives)
Killdeer (Charadrius vociferus)
ORDER: CORACIIFORMES (Kingfishers and Relatives)
FAMILY: ALCEDINIDAE (Kingfishers)
Belted Kingfisher (Ceryle alcyon)
ORDER: PICIFORMES (Woodpeckers and Relatives)
FAMILY: PICIDAE (Woodpeckers and Wrynecks)
Lewis's Woodpecker (Melanerpes lewis)
*Acorn Woodpecker (Melanerpes formicivorous)
Red-breasted Sapsucker (Sphyrapicus ruber)
Nuttall's Woodpecker (Picoides nuttallii)
Downy Woodpecker (Picoides pubescens)
Hairy Woodpecker (Picoides villosis)
*Northern Flicker (Colaptes auratus)
ORDER: PASSERIFORMES (Perching Birds)
FAMILY: TYRANNIDAE (Tyrant Flycatchers)
Black Phoebe (Sayornis nigricans)
Say's Phoebe (Sayornis saya)
Ash-throated Flycatcher (Myiarchus cinerascens)
Western Kingbird (Tyrannus verticalis)
FAMILY: VIREONIDAE (Typical Vireos)
Hutton's Vireo (Vireo huttoni)
Warbling Vireo (Vireo gilvus)
FAMILY: HIRUNDINIDAE (Swallows)
Tree Swallow (Tachycineta bicolor)
Violet-green Swallow (Tachycineta thalassina)
Northern Rough-winged Swallow (Stelgidopteryx serripennis) Cliff Swallow (Hirundo pyrrhonota)
Barn Swallow (Hirundo rustica)
FAMILY: CORVIDAE (Jays, Magpies, and Crows)
Western Scrub Jay (Aphelocoma californica)
*Steller’s Jay (Cyanocitta stelleri)
49 *American Crow (Corvus brachyrhynchos)
Common Raven (Corvus corax)
FAMILY: PARIDAE (Titmice)
Oak Titmouse (Baeolophus inornatus)
FAMILY: AEGITHALIDAE (Bushtit)
Bushtit (Psaltriparus minimus)
FAMILY: SITTIDAE (Nuthatches)
White-breasted Nuthatch (Sitta carolinensis)
FAMILY: TROGLODYTIDAE (Wrens)
Rock Wren (Salpinctes obsoletus)
Bewick's Wren (Thryomanes bewickii)
House Wren (Troglodytes aedon)
FAMILY: POLIOPTILIDATE (Gnatcatchers and Gnatwrens)
Blue-gray Gnatcatcher (Polioptila caerulea)
FAMILY: CINCLIDAE (Dippers)
American Dipper (Cinclus mexicanus)
FAMILY: REGULIDAE (Kinglets)
Ruby-crowned Kinglet (Corthylio calendula)
FAMILY: SYLVIIDAE (Sylviid Warblers, Parrotbills, and Allies) Wrentit (Chamaea fasciata)
FAMILY: TURDIDAE (Thrushes)
Western Bluebird (Sialia mexicana)
Hermit Thrush (Catharus guttatus)
American Robin (Turdus migratorius)
FAMILY: MIMIDAE (Mockingbirds and Thrashers)
* Northern Mockingbird (Mimus polyglottos)
FAMILY: PTILOGONATIDAE (Silky Flycatchers)
Phainopepla (Phainopepla nitens)
FAMILY: STURNIDAE (Starlings)
European Starling (Sturnus vulgaris
FAMILY: BOMBYCILLIDAE (Waxwings)
Cedar Waxwing (Bombycilla cedrorum)
FAMILY: PASSERELLIDAE (New World Sparrows)
*Spotted Towhee (Pipilo maculatus)
Lincoln’s Sparrow (Melospiza lincolnii)
California Towhee (Melozone crissalis)
Dark-eyed Junco (Junco hyemalis)
Rufous-crowned Sparrow (Aimophila ruficeps)
Savannah Sparrow (Passerculus sandwichensis)
*Golden-crowned Sparrow (Zonotrichia atricapilla)
*White-crowned Sparrow (Zonotrichia leucophrys)
FAMILY: PARULIDAE (Wood-Warblers)
Orange-crowned Warbler (Vermivora celata)
Nashville Warbler (Vermivora ruficapilla)
*Yellow-rumped Warbler (Dendroica coronata)
Black-throated Gray Warbler (Dendroica nigrescens)
50 Townsend's Warbler (Dendroica townsendi)
Wilson's Warbler (Wilsonia pusilla)
FAMILY: ICTERIDAE (Blackbirds, Orioles and Allies)
Red-winged Blackbird (Agelaius phoeniceus)
Brewer's Blackbird (Euphagus cyanocephalus)
Brown-headed Cowbird (Molothrus ater)
Bullock’s Oriole (Icterus bullockii)
FAMILY: FRINGILLIDAE (Finches)
*House Finch (Carpodacus mexicanus)
Lesser Goldfinch (Carduelis psaltria)
FAMILY: CARDINALIDAE (Cardinals and Allies)
Black-headed Grosbeak (Pheucticus melanocephalus)
Lazuli Bunting Passerina amoena)
Western Tanager (Piranga ludoviciana)
FAMILY: PASSERIDAE (Old World Sparrows)
*House Sparrow (Passer domesticus)
CLASS: MAMMALIA
ORDER: MARSUPIALIA (Opossums, Kangaroos, and Relatives) FAMILY: DIDELPHIDAE (Opossums)
Virginia Opossum (Didelphis virginiana)
ORDER: INSECTIVORA (Shrews and Moles)
FAMILY: SORICIDAE (Shrews)
Ornate Shrew (Sorex ornatus)
Trowbridge's Shrew (Sorex trowbridgii)
FAMILY: TALPIDAE (Moles)
Broad-footed Mole (Scapanus latimanus)
ORDER: CHIROPTERA (Bats)
FAMILY: VESPERTILIONIDAE (Vespertilionid Bats)
Little Brown Myotis (Myotis lucifugus)
Yuma Myotis (Myotis yumanensis)
Long-eared Myotis, (Myotis evotis)
Fringed Myotis (Myotis thysanodes)
Long-legged Myotis (Myotis volans)
California Myotis (Myotis californicus)
Small-footed Myotis (Myotis leibii)
Western Pipistrelle (Pipistrellus hesperus)
Big Brown Bat (Eptesicus fuscus)
Hoary Bat (Lasiurus cinereus)
Townsend's Big-eared Bat (Plecotus townsendii)
Pallid Bat (Antrozous pallidus)
FAMILY: MOLOSSIDAE (Free-tailed Bat)
Brazilian Free-tailed Bat (Tadarida brasiliensis)
Western Mastiff Bat (Eumops perotis)
ORDER: LAGOMORPHA (Rabbits, Hares, and Pikas)
FAMILY: LEPORIDAE (Rabbits and Hares)
51 Brush Rabbit (Sylvilagus bachmani)
Desert Cottontail (Sylvilagus audubonii)
Black-tailed Hare (Lepus californicus)
ORDER: RODENTIA (Squirrels, Rats, Mice, and Relatives)
FAMILY: SCIURIDAE (Squirrels, Chipmunks, and Marmots)
*California Ground Squirrel (Spermophilus beecheyi)
Western Gray Squirrel (Sciurus griseus)
FAMILY: GEOMYIDAE (Pocket Gophers)
Botta's Pocket Gopher (Thomomys bottae)
FAMILY: CRICETIDAE (Deer Mice, Voles, and Relatives)
California Pocket Mouse (Perognathus californicus)
Western Harvest Mouse (Reithrodontomys megalotis)
California Mouse (Peromyscus californicus)
Deer Mouse (Peromyscus maniculatus)
Brush Mouse (Peromyscus boylii)
Dusky-footed Wood Rat (Neotoma fuscipes)
Meadow Vole (Microtus californicus)
ORDER: CARNIVORA (Carnivores)
FAMILY: CANIDAE (Foxes, Wolves, and Relatives)
*Coyote (Canis latrans)
Red Fox (Vulpes vulpes)
Gray Fox (Urocyon cinereoargenteus)
*Domestic Dog (Canis lupus familiaris)
FAMILY: PROCYONIDAE (Raccoons and Relatives)
Raccoon (Procyon lotor)
FAMILY: MUSTELIDAE (Weasels, Badgers, and Relatives)
Long-tailed Weasel (Mustela frenata)
Striped Skunk (Mephitis mephitis)
FAMILY: FELIDAE (Cats)
*Feral Cat (Felis cattus)
Mountain Lion (Felis concolor)
Bobcat (Lynx rufus)
ORDER: ARTIODACTYLA
FAMILY: BOVIDAE (Cattle, Buffalo and Allies)
*Domesticated Cow (Bos taurus)
FAMILY: CERVIDAE (Deer, Elk, and Relatives)
Mule Deer (Odocoileus hemionus)
ORDER: PERISSODACTYLA
FAMILY: EQUIDAE (Horses)
*Horse (Equus ferus caballus)
52 APPENDIX C: SELECTED SITE PHOTOGRAPHS
53 Photos 1 and 2: Representative photos of the study area’s ruderal/developed lands (Village Center).
54 Photos 3 and 4: Representative photos of the study area’s ruderal/developed lands (Village Center).
55 Photos 5 and 6: Representative photos of the study area’s ruderal/developed lands (rural residences).
56 Photos 7 and 8: Representative photos of the study area’s ruderal/developed lands (roads and roadsides).
57 Photos 9 and 10: Representative photos of the study area’s river corridor, highlighting aquatic habitat.
58 Photos 11 and 12: Representative photos of the study area’s river corridor, highlighting woodland habitat.
59 Photos 13 and 14: Photos of the existing pedestrian bridge to be replaced. 60 APPENDIX D: USFWS INFORMATION FOR PLANNING AND CONSULTATION

UNOFFICIAL SPECIES LIST
Appendix C
Tribal Consultation Under CEQA
STATE OF CALIFORNIA Gavin Newsom, Governor

NATIVE AMERICAN HERITAGE COMMISSION

Page 1 of 2 ends

January 20, 2026
Sarah Weaver
City of Porterville
Via Email to: [email protected]
Re: Tribal Consultation Under CEQA, Tule River Tribe Complete Streets & Two Pedestrian Bridges Phase 1 Project, Tulare County
To Whom It May Concern:

Pursuant to your request, attached is a consultation list of tribes that are traditionally and culturally affiliated with the geographic area of the above-listed project. Additionally, a search of the Native American Heritage Commission (NAHC) Sacred Lands File (SLF) was completed based on the information submitted for the above referenced project. The results were positive.

Please contact the Tule River Indian Tribe on the attached list for more information. Be aware that tribes do not always record their sacred sites in the SLF, nor are they required to do so. As such, an SLF search is not a substitute for consultation with all tribes that are traditionally and culturally affiliated with a project’s geographic area. Please contact all of the listed tribes as they may have information about sacred sites within the project area that is not listed with the NAHC.

Additionally, the NAHC recommends that agencies include with their notification letters, information regarding any cultural resources assessment that has been completed on the area of potential effect (APE), such as:

1. The results of any record search that may have been conducted at an Information Center of the California Historical Resources Information System (CHRIS), including, but not limited to:
• A listing of any and all known cultural resources that have already been recorded on or adjacent to the APE, such as known archaeological sites; • Copies of any and all cultural resource records and study reports that may have been provided by the Information Center as part of the records search response; • Whether the records search indicates a low, moderate, or high probability that unrecorded cultural resources are located in the APE; and • If a survey is recommended by the Information Center to determine whether previously unrecorded cultural resources are present.

2. The results of any archaeological inventory survey that was conducted, including:
• Any report that may contain site forms, site significance, and suggested mitigation measures.

All information regarding site locations, Native American human remains, and associated funerary objects should be in a separate confidential addendum, and not be made available for public disclosure in accordance with Government Code section 6254.10.

CHAIRPERSON
Reginald Pagaling
Chumash

VICE-CHAIRPERSON
Buffy McQuillen
Yokayo Pomo, Yuki,
Nomlaki

SECRETARY
Isaac Bojorquez
Ohlone-Costanoan

PARLIAMENTARIAN
Wayne Nelson
Luiseño

COMMISSIONER
Sara Dutschke
Miwok

COMMISSIONER
Stanley Rodriguez
Kumeyaay

COMMISSIONER
Bennae Calac
Pauma-Yuima Band of
Luiseño Indians

COMMISSIONER
Vacant

EXECUTIVE SECRETARY
Andrew Alejandre
Paskenta Band of
Nomlaki Indians

NAHC HEADQUARTERS
1550 Harbor Boulevard
Suite 100
West Sacramento,
California 95691
(916) 373-3710
[email protected]

Page 2 of 2 ends

3. The result of the Sacred Lands File check conducted through the Native American Heritage Commission.

4. Any ethnographic studies conducted for any area including all or part of the APE; and

5. Any geotechnical reports regarding all or part of the APE.

Lead agencies should be aware that records maintained by the NAHC and CHRIS are not exhaustive and a negative response to these searches does not preclude the existence of a tribal cultural resource. A tribe may be the only source of information regarding the existence of a tribal cultural resource, which is why consultation is vital.

This information will aid tribes in determining whether to request formal consultation. If consultation is requested, having the information beforehand will help to facilitate the process.

If you receive notification of a change of address or phone number from a tribe, please inform the NAHC. With your assistance, we can assure that our consultation list remains current.

If you have any questions, please contact me at my email address: [email protected] Sincerely,
Melina Carlos
Cultural Resources Analyst
Attachment

3-216

3.6 MITIGATION MONITORING AND REPORTING PROGRAM
As required by Public Resources Code Section 21081.6, subd. (a)(1), a Mitigation Monitoring and Reporting Program (MMRP) has been prepared for the Tule River Tribe Complete Streets and Two Pedestrian Bridges Project to monitor the implementation of the mitigation measures that have been adopted for the Project. This MMRP has been created based upon the findings of the Initial Study/Mitigated Negative Declaration.

The first column of the table identifies the mitigation measure. The second column names the party responsible for carrying out the required action. The third column identifies the timing of initiating the mitigation measure. The fourth column names the party ensuring that the mitigation measure is implemented. The last column will be used by the City of Porterville (and the Tule River Tribe) to ensure that the individual mitigation measures have been monitored.

Mitigation Measure
Responsible Party
for
Implementation
Implementation
Timing
Responsible
Party for
Monitoring
Verification

BIOLOGICAL RESOURCES
Mitigation Measure 4.1a (Protocol-level Surveys). Prior to the start of bridge construction, or any other project activity in the river corridor, protocol-level rare plant surveys will be conducted within the associated work areas. The surveys will be conducted when local populations of the target species are in bloom, as determined through visits to reference populations and/or consultation with local botanists. The general blooming windows are April-May for the roseflowered larkspur, March-May for the calico monkeyflower, and March-April for the Munz’s iris
Project Applicant Prior to ground
disturbance
City of
Porterville
(City) and
Tule River
Tribe (TRT)
Mitigation Measure BIO-4.1b (Avoidance). Any individuals or populations of the rose-flowered larkspur, calico
monkeyflower, or Munz’s iris found during the surveys will be avoided by project activities to the maximum extent feasible.

A qualified biologist will identify an appropriate constructionfree zone around populations to be avoided. Constructionfree zones will be delineated on the ground with temporary construction fencing and maintained for the duration of project activities.

Project Applicant Prior to ground
disturbance CITY/TRT
Mitigation Measure BIO-4.1c (Salvage and Relocation). If it is not feasible to avoid some or all of any rose-flowered larkspur, calico monkeyflower, or Munz’s iris individuals or populations found on site, those plants that cannot be avoided will be salvaged and relocated to alternative habitat by a qualified botanist following the provisions of a salvage, relocation, and monitoring plan. Alternative habitat must be in an area Project Applicant Prior to ground
disturbance

CITY/TRT
3-217
protected from herbicide application, excessive grazing, and other deleterious impacts.

Monarch Butterfly
Mitigation Measure BIO-4.2a (Milkweed Survey). Prior to the start of bridge construction, a qualified biologist will survey the associated work areas for milkweed plants. The survey will be conducted at a time of year when milkweed is readily
identifiable. The objective of the survey will be to tally and map all milkweed plants that could potentially be impacted by project activities.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.2b (Construction Timing). If
feasible, no milkweed plants will be removed during the period when monarchs are most likely to breed in the project vicinity, March to August.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.2c (Compensatory Mitigation).

Any milkweed plants that are removed by the project will be replaced at a 3:1 ratio in accordance with a revegetation plan prepared by a qualified biologist. The planting site(s) must be in similar or higher quality habitat to the habitat that was impacted, in area(s) that will not be mowed or treated with pesticides or herbicides.

Project Applicant If plants are
removed

CITY/TRT
Crotch’s bumble bee
Mitigation Measure BIO-4.3a (Construction Timing). If
feasible, all bridge construction activities will take place between October and February, outside of the period in which Crotch’s bumble bee nests are typically active.

Project Applicant
Oct-Feb. when
construction
occurs

CITY/TRT
Mitigation Measure BIO-4.3b (Preconstruction Surveys). If bridge construction must occur between March and
September, then a qualified biologist will conduct
preconstruction surveys for the Crotch’s bumble bee within the associated work areas. To maximize detection, the surveys will be conducted on warm, sunny days (65-90 degrees F) when there is low wind (less than 8 mph).

The surveys will be conducted by walking meandering
transects through the work areas, while visually searching for bumble bees and potential nest sites. Any bumble bees that are observed will be followed and, if possible, photographed once they alight on a plant, highlighting the following features to aid identification:
•Face, including cheek length
•Top of the head
•Banding on the abdomen
•Color pattern on the thorax
At any burrows or other underground features that exhibit concentrated bumble bee activity, the surveyor will monitor activity to determine nesting status.

Project Applicant
Mar.-Sept. when
construction
occurs

CITY/TRT
Mitigation Measure BIO-4.3c (Avoidance). Any suspected
Crotch’s bumble bee nests that are discovered during the surveys will be avoided by an appropriate setback during bridge construction activities, until the biologist determines the nest is no longer active.

Project Applicant During
construction CITY/TRT
Western Pond Turtle
3-218
Mitigation Measure BIO-4.4a (Preconstruction Surveys).

Within 24 hours prior to the start of bridge construction at each location, a qualified biologist will conduct a preconstruction survey for western pond turtles in the associated work area.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.4b (Relocation). The biologist will capture and relocate any turtles found within the work areas during the surveys. Turtles will be relocated to suitable alternative habitat within the river corridor, well outside of work area boundaries.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.4c (Employee Education
Program). Prior to the start of bridge construction, workers will receive training on western pond turtle identification and life history and the project-specific measures required for this species’ protection.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.4d (Site Inspections and Turtle Avoidance/Relocation). During bridge construction,
construction staff will regularly inspect the work area for western pond turtles. At a minimum, this will include (1) checking for turtles under and around any parked vehicles or equipment prior to their operation, (2) scanning the ground for turtles while operating vehicles or equipment, and (3)
checking any open trenches or other excavations for trapped turtles at the beginning and end of each work day.

Project Applicant During
construction CITY/TRT
Mitigation Measure BIO-4.4e (Avoidance). If any turtles are observed on site while work is occurring, work in the
immediate area will cease and turtles will be allowed to leave the construction zone of their own volition, if feasible. If necessary, a qualified biologist will capture and relocate such turtles as described above under Mitigation Measure 4.1.4b.

Project Applicant During
construction CITY/TRT
Northern California Legless Lizard
Mitigation Measure BIO-4.5a (Preconstruction Surveys).

Within 24 hours prior to the start of bridge construction at each location, a qualified biologist will conduct a preconstruction survey for northern California legless lizard in the associated work area. The survey will entail visually searching all terrestrial habitats of the work areas and will include gently raking leaf litter and turning over rocks, logs, and other features that could serve as refugia for individuals of this species.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.5b (Relocation). The biologist will capture and relocate any legless lizards found within the work areas during the surveys. Lizards will be relocated to suitable alternative habitat within the river corridor, outside of work area boundaries.

Project Applicant Prior to
construction CITY/TRT
Nest Birds and Raptors
Mitigation Measure BIO-4.6a (Construction Timing). If
feasible, the project will be constructed between September 1 and January 31, outside of the avian nesting season.

Project Applicant
Sept.-Mar. when
construction
occurs

CITY/TRT
Mitigation Measure BIO-4.6b (Preconstruction Surveys). If construction is to occur between February 1 and August 31, a qualified biologist will conduct pre-construction surveys for active bird nests within 10 days prior to the start of any work within this period. The survey area will encompass the work Feb 1.-Aug 31.
when
construction
occurs

CITY/TRT
3-219
area(s) and surrounding lands within 500 feet for nesting raptors and 250 feet for other nesting birds.

Mitigation Measure BIO-4.6c (Avoidance of Active Nests).

Should any active nests be discovered in or near proposed construction zones, the biologist will identify a suitable construction-free buffer around the nest. The buffer distance will be determined based on species biology, site-specific conditions, and the level of project-related disturbance that is anticipated near the nest(s) in question. Buffers will be identified on the ground with flagging or fencing and will be maintained until the biologist has determined that the young have fledged and are capable of foraging independently.

Project Applicant Prior to
construction CITY/TRT
Tree roosting bats including Pallid Bat
Mitigation Measure BIO-4.7a (Construction Timing). If
feasible, project-related tree removal will occur outside of the period between April 15 and September 30. This is the time frame within which colony-roosting bats in the vicinity generally assemble, give birth, nurse their young, and
ultimately disperse.

Project Applicant
Apr. 15-Sept. 30
Prior to
construction

CITY/TRT
Mitigation Measure BIO-4.7b (Pre-construction Surveys).

Within 10 days prior to the removal of any mature trees, a qualified biologist will survey these features for roosting bats.

The biologist will look for individuals, guano, and staining, and will listen for bat vocalizations. If necessary, the biologist will wait for nighttime emergence of bats from roost sites.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.7c (Avoidance of Maternity
Roosts). Should any active maternity bat roosts be
discovered, the biologist will identify a suitable constructionfree buffer around the roost(s). The buffer will be identified on the ground with flagging or fencing, and will be maintained until the biologist has determined that the nursery is no longer active.

Project Applicant
Prior to and
during
construction

CITY/TRT
Mitigation Measure BIO-4.7d (Humane Eviction of Nonbreeding Bats). If a non-breeding bat colony is found, the individuals will be humanely evicted, under the direction of a qualified biologist, to ensure that bats are not physically harmed by tree removal.

Project Applicant
Prior to and
during
construction

CITY/TRT
Sensitive Natural Communities
Mitigation Measure BIO-4.8a (Tree Survey). Prior to project construction, a qualified biologist will survey all portions of the river corridor that are proposed for direct impact. All trees and shrubs within these areas will be identified to species and mapped, and their diameter at breast height (DBH) will be recorded. At the end of construction, a qualified biologist will repeat the survey to quantify the tree and shrub removal that occurred.

Project Applicant Prior to
construction CITY/TRT
Mitigation Measure BIO-4.8b (Replacement Plantings).

Replacement plantings will be provided as compensation for removal of any riparian trees or shrubs with a DBH of 4 inches or greater. Plantings will be installed at a ratio of 3:1 for impacted trees/shrubs with a DBH between 4 and 24 inches, and at a ratio of 10:1 for impacted trees with a DBH greater than 24 inches. All plantings will be monitored annually for a Project Applicant
Prior to or
during
construction

CITY/TRT
3-220
minimum of five years. A revegetation plan will be prepared for the project that will detail the methods for planting, irrigating, and maintaining the replacement trees and shrubs.

CULTURAL RESOURCES/TRIBAL CULTURAL
Mitigation Measure CUL-1 Cultural Resources Awareness
Training: Before ground-disturbing activities, a qualified archaeologist shall conduct Cultural Resources Awareness Training for all construction personnel. The training shall include examples of potential cultural materials, reporting protocols, penalties for unauthorized disturbance, and
procedures for immediate notification of the archaeologist.

Attendance shall be documented on a sign-in sheet retained by the contractor and provided to the Tule River Indian Reservation and Tulare County upon completion of
construction..

Project Applicant Ongoing During
Construction
Tule River
Tribe
(TRT)/City
of
Porterville
(City)
Mitigation Measure CUL-2 Inadvertent Discovery of
Archaeological Resources: Ground-disturbing activities shall be located at least 100 feet (30 meters) from known
archaeological resources. If resources are discovered, work within 100 feet (30 meters) of the find shall halt immediately, and the area shall be protected from further disturbance. The archaeologist, in consultation with a Native American
representative, shall evaluate the find for significance and recommend treatment consistent with CEQA Guidelines
Section 15126.4(b)(3)(C). Avoidance shall be the preferred mitigation; if avoidance is infeasible, data recovery or other appropriate treatment may be implemented. Construction
shall resume only after approval by the qualified
archaeologist.

Project Applicant Ongoing During
Construction TRT/City
MM CUL-3: Inadvertent Discovery of Human Remains: If
human remains are encountered during construction, all work in the vicinity shall cease. The Tulare County Coroner shall be notified immediately. If the remains are determined to be Native American, the NAHC shall be notified in accordance with PRC Section 5097.98, and a Most Likely Descendant shall be identified. The County and the descendant shall confer to determine appropriate treatment and disposition of the
remains. Construction shall not resume until approved by the County and the qualified archaeologist.

Project Applicant Ongoing During
Construction TRT/City
Mitigation Measure GEO-1 (Paleontological resources): If a suspected unique paleontological resource were to be
discovered during construction of the Project, the following protocol shall be implemented:
• The City of Porterville (City) and Tule River Tribal
Representatives (Tribe) shall be notified of the discovery.

Work shall cease around the find until a qualified
paleontologist meeting the Society of Vertebrate
Paleontology standards has evaluated the find in
accordance with federal, state, and local guidelines. The applicant shall choose the qualified paleontologist subject to the approval of the City and Tribe. If the find is
determined to be a unique resource, such measures may
include avoidance, preservation in place, data recovery Project Applicant Ongoing During
Construction TRT/City
3-221
and associated documentation, or other appropriate
measures. Construction activity may continue unimpeded
in other portions of the Project Site. The City and Tribe shall determine the appropriate and feasible measure(s) that
will be necessary to mitigate impacts, in consideration of the measure(s) recommended by the paleontologist.

Construction in the affected area shall re-commence with the approval of the City and Tribe.

Mitigation Measure HYD-1: Prior to the issuance of any
construction/grading permit and/or the commencement of
any clearing, grading, or excavation, the Applicant shall submit a Notice of Intent (NOI) for discharge from the Project Site to the California State Water Resources Control Board’s Storm Water Permit Unit and submit a copy of this NOI to the City/Tribe. The City/Tribe shall review the noticing
documentation prior to approval of the grading permit and City monitoring staff shall inspect the Project Site during construction for compliance.

Project Applicant PreConstruction City
Mitigation Measure HYD-2: The Applicant shall require the building contractor to prepare and submit a Storm Water Pollution Prevention Plan (SWPPP) to the City 45 days prior to the start of work for approval. The contractor is responsible for understanding the State General Permit and instituting the SWPPP during construction. A SWPPP for site construction shall be developed prior to the initiation of grading and
implemented for all construction activity on the Project Site in excess of one (1) acre, or where the area of disturbance is less than one acre but is part of the Project’s plan of development that in total disturbs one or more acres. The SWPPP shall identify potential pollutant sources that may affect the quality of discharges to stormwater and shall include specific Best Management Practices (BMPs) to control the discharge of material from the site. The following BMPs methods shall include, but would not be limited to:
• Dust control measures to ensure success of all on-site activities to control fugitive dust;
• A routine monitoring plan to ensure success of all on-site erosion and sedimentation control measures;
• Provisional detention basins, straw bales, erosion control blankets, mulching, silt fencing, sand bagging, and soil stabilizers shall be used;
• Soil stockpiles and graded slopes shal be covered after two weeks of inactivity and 24 hours prior to and during extreme weather conditions; and,
• BMPs shall be strictly followed to prevent spills and discharges of pollutants on-site, such as material
storage, trash disposal, construction entrances, etc.

Project Applicant PreConstruction City
Reserved
STATE OF CALIFORNIA GAVIN NEWSOM, Governor
DEPARTMENT OF FISH AND WILDLIFE MEGHAN HERTEL, Director 1234 East Shaw Avenue
Fresno, California 93710
(559) 243-4005
wildlife.ca.gov
Conserving California’s Wildlife Since 1870
May 21, 2026
Sarah Weaver, Project Manager, Engineering Division
City of Porterville
291 North Main Street
Porterville, California 93274
(559) 791-7843
[email protected]
Subject: Tule River Tribe Complete Streets and Two Pedestrian Bridges Project (Project)
Draft Initial Study (IS) and Mitigated Negative Declaration (MND) State Clearinghouse No.: 2026041305
Dear Sarah Weaver:

The California Department of Fish and Wildlife (CDFW) received an IS and MND from the City of Porterville (City) for the above referenced Project pursuant the California Environmental Quality Act (CEQA) and CEQA Guidelines.1
Thank you for the opportunity to provide comments and recommendations regarding those activities involved in the Project that may affect California fish and wildlife.

Likewise, CDFW appreciates the opportunity to provide comments regarding those aspects of the Project that CDFW, by law, may be required to carry out or approve through the exercise of its own regulatory authority under the Fish and Game Code.

CDFW ROLE
CDFW is California’s Trustee Agency for fish and wildlife resources and holds those resources in trust by statute for all the people of the State (Fish & G. Code, §§ 711.7, subd. (a) & 1802; Pub. Resources Code, § 21070; CEQA Guidelines § 15386, subd. (a)). CDFW, in its trustee capacity, has jurisdiction over the conservation, protection, and management of fish, wildlife, native plants, and habitat necessary for biologically sustainable populations of those species (Id., § 1802). Similarly, for purposes of CEQA, CDFW is charged by law to provide, as available, biological expertise during public 1 CEQA is codified in the California Public Resources Code in section 21000 et seq. The “CEQA Guidelines” are found in Title 14 of the California Code of Regulations, commencing with section 15000.

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agency environmental review efforts, focusing specifically on projects and related activities that have the potential to adversely affect fish and wildlife resources.

CDFW is also submitting comments as a Responsible Agency under CEQA (Pub.

Resources Code, § 21069; CEQA Guidelines, § 15381). CDFW expects that it may need to exercise regulatory authority as provided by the Fish and Game Code. As proposed, for example, the Project may be subject to CDFW’s lake and streambed alteration regulatory authority (Fish & G. Code, § 1600 et seq). Likewise, to the extent implementation of the Project as proposed may result in “take” as defined by State law of any species protected under the California Endangered Species Act (CESA) (Fish & G. Code, § 2050 et seq.), the Project proponent may seek related take authorization as provided by the Fish and Game Code.

Nesting Birds: CDFW has jurisdiction over actions with potential to result in the disturbance or destruction of active nest sites or the unauthorized take of birds. Fish and Game Code sections that protect birds, their eggs and nests include sections 3503 (regarding unlawful take, possession, or needless destruction of the nest or eggs of any bird), 3503.5 (regarding the take, possession, or destruction of any birds-of-prey or their nests or eggs), and 3513 (regarding unlawful take of any migratory nongame bird).

Unlisted Species: Species of plants and animals need not be officially listed as Endangered, Rare, or Threatened (E, R, or T) on any State or Federal list to be considered E, R, or T under CEQA. If a species can be shown to meet the criteria for E, R, or T, as specified in the CEQA Guidelines section 15380, CDFW recommends it be fully considered in the environmental analysis for the Project.

PROJECT DESCRIPTION SUMMARY
Proponent: City of Porterville
Objective: The Project proposes to construct two new pedestrian bridge crossings, one a replacement for an existing pedestrian swinging bridge and the other a new pedestrian bridge to connect Cow Mountain Road and the corridor to the Justice Center.

The Project also includes 3,765-square feet of concrete sidewalk, seven accessible curb ramps, two streetlights, eight Rapid Flashing Beacons (RRFBS), two raised pedestrian crossings, parking stalls, and landscaping/irrigation for the length of the Project.

Location: The Project site is located along the South Fork of the Tule River exclusively within the Tule River Reservation, which is located approximately 20 miles southeast of Porterville. The Project site is located within Assessor Parcel Number (APN) 307-210- 011.

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COMMENTS AND RECOMMENDATIONS
CDFW offers the comments and recommendations below to assist the City in adequately identifying and/or mitigating the Project’s significant, or potentially significant, direct, indirect, and cumulative impacts on fish and wildlife (biological) resources. Editorial comments or other suggestions may also be included to improve the MND prepared for this Project.

The MND notes the Project site’s surrounding landscape consists of various community infrastructure buildings and residences to the north and south. Aerial imagery shows the South Fork Tule River (SFTR), with associated riparian vegetation, traverses east to west through the Project site. The Project site vicinity consists of oak woodland, comprised of a mix of interior live oak (Quercus wislizeni) and blue oak (Quercus douglasii) woodland, annual Grasslands, and ruderal habitats. Gibbons Creek connects to the SFTR just to the east of the Project site.

The MND acknowledges that the Project site is within the geographic range of several special-status animal species and proposes specific mitigation measures to reduce impacts to less than significant. CDFW has concerns about the ability of some of these measures to reduce impacts to less than significant and avoid unauthorized take for several special-status animal species, including but not limited to: the State and federally endangered foothill yellow-legged frog South Sierra Distinct Population Segment (DPS) (Rana boylii pop. 5); the State candidate Crotch’s bumble bee (Bombus crotchii); the State species of special concern Townsend’s big-eared bat (Corynorhinus townsendii) and western mastiff bat (Eumops perotis californicus); the State species of special concern and federally proposed threatened California spotted owl (Strix occidentalis occidentalis); and the State species of special concern and federally proposed threatened northwestern pond turtle (Actinemys marmorata).

CDFW also has concerns about the ability of some measures to reduce impacts to less than significant and avoid unauthorized take for several special-status plant species, including but not limited to, the State endangered, federally threatened, and California Rare Plant Rank (CRPR) 1B.2 Springville clarkia (Clarkia springvillensis).

Foothill Yellow-Legged Frog
The Project site is within the geographic range of foothill yellow-legged frog (FYLF) and suitable habitat is present within the SFTR. The MND states the Project site’s riverine and riparian habitats are potentially suitable for FYLF presence, but concludes the species potential for occurrence is unlikely as there are no California Natural Diversity Database (CNDDB) observations and the species is thought to be extirpated from this portion of the species range. It does not appear that surveys were conducted to confirm absence of the species within the Project site. CDFW does not concur that FYLF are Docusign Envelope ID: DF9D115C-E952-84C2-8380-469DC7631AFC Sarah Weaver, Project Manager, Engineering Division
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extirpated from this portion of their range and would like to note that a lack of CNDDB observations does not mean a species is not present. It could potentially just mean there is a lack of survey effort and data. As the Project site contains suitable FYLF habitat and is within their geographic range, and it does not appear that focused surveys for FYLF were conducted, CDFW recommends the MND include the following measures:

Recommended Mitigation Measure 1: FYLF Protocol Surveys CDFW recommends survey protocols be conducted in accordance with the Considerations for Conserving the Foothill Yellow-Legged Frog (CDFW 2018), and that surveys be completed prior to any ground-disturbance activities associated with the Project. These surveys should be conducted within, upstream, and adjacent to the SFTR area and shall include a description of any standing or flowing water.

Recommended Mitigation Measure 2: FYLF Avoidance and Take Authorization If any FYLF are found during protocol surveys or at any time during construction, consultation with CDFW is warranted to determine if the Project can avoid take. If take cannot be avoided, take authorization through the acquisition of an Incidental Take Permit (ITP), pursuant to Fish and Game Code section 2081 subdivision (b) is necessary prior to any take, to comply with CESA. CDFW also recommends that initial construction activities be timed to avoid the period when FYLF are most likely to be moving through upland areas (i.e., November 1 to March 31). When grounddisturbing activities must take place between November 1 and March 31, CDFW recommends that a qualified biologist monitor construction activity daily for FYLF.

Crotch’s Bumble Bee
The MND states that Crotch’s bumble bee (CBB) has the potential to forage, nest and overwinter within the Project site. The MND includes Mitigation Measures (MM) BIO4.3a, 4.3b and 4.3c to mitigate for potential significant impacts to the species, which requires construction activities to take place between October and February outside of CBB nesting season. If Project-related activities are slated to occur between March and September, a qualified biologist would conduct preconstruction surveys within the work areas and suspected CBB nests would be avoided by an appropriate no-disturbance buffer during construction until the biologist has determined the nest is no longer active.

CDFW concurs with these measures but recommends that MM BIO-4.3b be modified to clarify that surveys would follow the methodology outlined in the Survey Considerations for California Endangered Species Act Candidate Bumble Bee Species (CDFW 2023) document. CDFW also recommends that MM BIO-4.3c be modified to include the following:

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Recommended Mitigation Measure 3: CBB Avoidance and Consultation If CBB is detected, CDFW recommends that all small mammal burrows and thatched/bunch grasses be avoided by a minimum of 50 feet to avoid take and potentially significant impacts. If CBB has been detected during appropriate surveys and ground-disturbing activities will occur, consultation with CDFW is warranted to discuss how to implement Project activities and avoid take. Any detection of CBB prior to or during Project implementation warrants consultation with CDFW to discuss how to avoid take. If take cannot be avoided, CDFW recommends acquiring an ITP pursuant to Fish and Game Code Section 2081(b), prior to initiating grounddisturbing activities.

Special-Status Bats
The MND states that various bat species, including Townsend’s big-eared bat (TBEB) and the western mastiff bat (WMB), may utilize the habitats within the Project site. The MND includes MM BIO-4.7b, c, and d to mitigate for potential significant impacts to special-status bat species, which require preconstruction roosting bat surveys, and establishment of an appropriate no-disturbance buffer around roosts. CDFW concurs with these measures and recommends the qualified biologist utilize ultrasonic detectors during surveys to identify species and time surveys to occur during pre and post emergence timeframes. CDFW also recommends that MM BIO-4.7 c specify that nodisturbance would be no less than 100 feet around active roost sites. Finally, CDFW recommends, in the event a bat roost is identified, and work is planned to occur during the breeding season, CDFW be consulted to determine measures to prevent breeding disruption or failure.

California Spotted Owl
The Project site is within proximity to the known breeding range of the California Spotted Owl (CSO). CSO are known to occur within the Sierra Nevada Mountains yearround and may migrate to lower elevations in winter. The species has been known to occur in oak woodland and mixed coniferous forest habitats as low as approximately 1000 feet in elevation (Shuford and Gardali 2008). The MND includes MMs BIO-4.6a, b, and c, to mitigate for potential significant impacts to nesting birds and raptors, which presumably would include CSO; however, no species-specific surveys were conducted, no species-specific mitigation measures were included, and the MND does not have a discussion on potential impacts to CSO. As such, CDFW recommends the MND include the following:

Recommended Mitigation Measure 4: CSO Habitat Assessment CDFW recommends a qualified biologist conduct a habitat assessment to determine whether suitable nesting or wintering habitat is present within the Project site.

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Recommended Mitigation Measure 5: CSO Protocol Surveys
If suitable habitat is determined to be present, CDFW recommends a qualified biologist conduct surveys for CSO and their requisite habitat features following the Protocol for Surveying Proposed Management Activities that may Impact Northern Spotted Owls survey protocol (USFWS 2011).

Recommended Mitigation Measure 6: CSO Consultation
If a CSO or CSO nest is found, it is recommended that the Project proponent consult with CDFW to determine an appropriate no-disturbance buffer and implement appropriate avoidance and minimization measures.

Northwestern Pond Turtle
The MND notes that northwestern pond turtle (NWPT) has the potential to be present within the Project site and MM BIO-4.4a, b, and c, are provided to mitigate for potential significant impacts to these species. CDFW concurs with these measures and also recommends that focused surveys for nests occur during the egg-laying season of March through August to identify and avoid impact to NWPT nests. NWPT are known to nest in the spring or early summer within 100 meters of a water body, although nest sites as far away as 500 meters have also been reported (Thomson et al. 2016). As such, CDFW recommends these survey efforts extend a sufficient distance upslope from the SFTR. CDFW also recommends that any NWPT nests that are discovered remain undisturbed with a no-disturbance buffer maintained around the nest until the eggs have hatched and neonates are no longer in the nest or Project site. If NWPT individuals are discovered at the site during surveys or Project activities, CDFW recommends that they be allowed to move out of the area of their own volition without disturbance.

Special-Status Plants
The MND notes that special-status plants have the potential to be present within the Project site and MM BIO-4.1a, b, and c, are provided to mitigate for potential significant impacts to these species. CDFW concurs with these measures and recommends that surveys also be focused during the blooming period for Springville Clarkia, as the species was documented within approximately 1 mile of the Project site and suitable habitat appears to be present. Additionally, if State endangered, threatened, or rare plants are identified during special-status plant surveys and take cannot be avoided, then to ensure compliance with CESA and the Native Plant Protection Act (NPPA), consultation with CDFW for acquisition of an ITP, pursuant to Fish and Game Code section 2081 subdivision (b) and/or California Code of Regulations, Title 14, section 786.9, subdivision (b), is necessary to comply with CESA and the NPPA.

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Editorial Comments and/or Suggestions
Nesting Birds: CDFW encourages that Project ground-disturbing activities occur during the bird non-nesting season; however, if ground-disturbing or vegetation-disturbing activities must occur during the nesting season (February 1st through September 15th), the Project applicant is responsible for ensuring that implementation of the Project does not result in violation of the Migratory Bird Treaty Act or relevant Fish and Game Code sections as referenced above.

CDFW further recommends that a qualified biologist conduct a pre-construction survey for active nests no more than 10 days prior to the start of ground or vegetation disturbance to maximize the probability that nests that could potentially be impacted are detected. CDFW also recommends that surveys cover a sufficient area around the Project site to identify nests and determine their status. A sufficient area means any area potentially affected, either directly or indirectly, by the Project. In addition to direct impacts (i.e., nest destruction), noise, vibration, and movement of workers or equipment could also affect nests. CDFW recommends that a qualified biologist establish a behavioral baseline of all identified nests. Once Project activities begin, CDFW recommends having a qualified biologist continuously monitor nests to detect behavioral changes resulting from the Project. If behavioral changes occur, CDFW recommends halting the work causing that change and consulting with CDFW for additional avoidance and minimization measures.

If continuous monitoring of identified nests by a qualified biologist is not feasible, CDFW recommends a minimum no-disturbance buffer of 250 feet around active nests of nonlisted bird species and a 500-foot no-disturbance buffer around active nests of nonlisted raptors. These buffers are advised to remain in place until the breeding season has ended or until a qualified biologist has determined the birds have fledged and are no longer reliant upon the nest or on-site parental care for survival. Variance from these no-disturbance buffers is possible when there is a compelling biological or ecological reason to do so, such as when the Project site would be concealed from a nest site by topography. CDFW recommends that a qualified wildlife biologist advise and support any variance from these buffers and notify CDFW in advance of implementing a variance.

Artificial Lighting: Proposed Project activities include construction of two pedestrian bridges over the SFTR riparian corridor and associated habitats, where a number of wildlife species are known to occur. Project construction is also likely to incorporate appropriate lighting. Installation of outdoor artificial night lighting can disrupt the circadian rhythms of many wildlife species. Many species use photoperiod cues for communication, determining when to begin foraging, thermoregulation behavior, and migration (Longcore and Rich 2004, Miller 2006, Nightingale et al. 2006, Perry et al. 2008, Stone et al. 2009). Phototaxis, a phenomenon which results in attraction and Docusign Envelope ID: DF9D115C-E952-84C2-8380-469DC7631AFC Sarah Weaver, Project Manager, Engineering Division
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movement towards light, can disorient, entrap, and temporarily blind wildlife species that experience it (Longcore and Rich 2004). Project activities could result in disruption of wildlife behavior, inadvertent injury, or mortality.

CDFW recommends the MND incorporate enforceable mitigation measures to decrease the impacts of artificial outdoor lighting on wildlife species. Potentially feasible mitigation measures include motion sensitive lighting; mounting light fixtures as low as possible to minimize light trespass; use of light fittings that direct and confine the spread of light downward; and use of long-wavelength light sources. In addition, CDFW recommends that lighting, where feasible and safe, not be installed in ecologically sensitive areas (e.g., streams, wetlands, and habitat used by special-status species, such as nesting/roosting sites and riparian corridors) and the use of the white/blue wavelengths of the light spectrum be avoided.

Lake and Streambed Alteration: The MND notes that a Lake and Streambed Alteration Agreement would be necessary for the construction of the two pedestrian bridges. CDFW concurs that Project activities are likely subject to CDFW’s regulatory authority pursuant Fish and Game Code section 1600 et seq. Project activities that substantially change the bed, bank, and channel of any river, stream or lake are subject to CDFW’s regulatory authority pursuant Fish and Game Code section 1600 et seq.

Fish and Game Code section 1602 requires an entity to notify CDFW prior to commencing any activity that may (a) substantially divert or obstruct the natural flow of any river, stream, or lake; (b) substantially change or use any material from the bed, bank, or channel of any river, stream, or lake (including the removal of riparian vegetation): (c) deposit debris, waste or other materials that could pass into any river, stream, or lake. “Any river, stream, or lake” includes those that are ephemeral or intermittent as well as those that are perennial and may include those that are highly modified such as canals and retention basins.

CDFW is required to comply with CEQA in the issuance of a Lake or Streambed Alteration Agreement; therefore, if the CEQA document approved for the Project does not adequately describe the Project and its impacts to lakes or streams, a subsequent CEQA analysis may be necessary for Lake or Streambed Alteration Agreement issuance. For information on notification requirements, please refer to CDFW’s website (https://wildlife.ca.gov/Conservation/LSA) or contact CDFW staff in the Central Region Lake and Streambed Alteration Program at (559) 243-4593.

California Natural Diversity Database (CNDDB) Positive Submission of Data:

Please note that the CNDDB is populated by voluntary submission records of species detections. As a result, species may be present in locations not depicted in the CNDDB but where there is suitable habitat and features capable of supporting species. A lack of an occurrence record in the CNDDB does not mean a species is not present. In order to adequately assess any potential Project-related impacts to biological resources, surveys Docusign Envelope ID: DF9D115C-E952-84C2-8380-469DC7631AFC Sarah Weaver, Project Manager, Engineering Division
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conducted by a qualified wildlife biologist/botanist during the appropriate survey period(s) and using the appropriate protocol survey methodology are warranted in order to determine whether or not any special-status species are present at or near the Project site.

ENVIRONMENTAL DATA
CEQA requires that information developed in environmental impact reports and negative declarations be incorporated into a database which may be used to make subsequent or supplemental environmental determinations. (Pub. Resources Code, § 21003, subd. (e)). Accordingly, please report any special-status species and natural communities detected during Project surveys to CNDDB. The CNDDB field survey form can be filled out and submitted online at the following link:
https://wildlife.ca.gov/Data/CNDDB/Submitting-Data. The types of information reported to CNDDB can be found at the following link:
https://www.wildlife.ca.gov/Data/CNDDB/Plants-and-Animals.

FILING FEES
The Project, as proposed, could have an impact on fish and/or wildlife, and assessment of environmental document filing fees is necessary. Fees are payable upon filing of the Notice of Determination by the Lead Agency and serve to help defray the cost of environmental review by CDFW. Payment of the environmental document filing fee is required in order for the underlying project approval to be operative, vested, and final. (Cal. Code Regs, tit. 14, § 753.5; Fish & G. Code, § 711.4; Pub. Resources Code, § 21089).

CONCLUSION
CDFW appreciates the opportunity to comment on the MND to assist the City in identifying and mitigating Project impacts on biological resources. A Mitigation and Monitoring Program (MMRP) (Attachment 1) is included to assist the City with incorporating the recommended mitigation measures provided above. Questions regarding this letter or further coordination should be directed to John Riedel, Environmental Scientist, at (559) 807-1453 or by email at [email protected].

Sincerely,
Julie A. Vance
Regional Manager
ATTACHMENT 1 - MMRP Table
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ec: State Clearinghouse
Land Use and Climate Innovation
[email protected]
U.S. Fish and Wildlife Service
Matt Nelson
[email protected]
Docusign Envelope ID: DF9D115C-E952-84C2-8380-469DC7631AFC Sarah Weaver, Project Manager, Engineering Division
City of Porterville
May 21, 2026

Page 11 ends

References
California Department of Fish and Wildlife. 2018. Considerations for conserving the foothill yellow-legged frog. California Department of Fish and Wildlife, Sacramento, California, USA.

California Department of Fish and Wildlife. 2023. Survey considerations for California Endangered Species Act candidate bumble bee species. California Department of Fish and Wildlife, Sacramento, California, USA.

Longcore, T., and C. Rich. 2004. Ecological light pollution - Review. Frontiers in Ecology and the Environment, 2:191–198.

Miller, M. 2006. Apparent effects of light pollution on singing behavior of American robins. The Condor, 108:130–139.

Nightingale, B., T. Longcore, and C. Simenstad. 2006. Artificial night lighting and fishes.

Pages 257–276 in C. Rich and T. Longcore, editors. Ecological consequences of artificial light at night. Island Press, Washington, D.C., USA.

Perry, G., B. Buchanan, R. Fisher, M. Salmon, and S. Wise. 2008. Effects of night lighting on urban reptiles and amphibians. Chapter 16 in: Urban Herpetology:

Ecology, Conservation and Management of Amphibians and Reptiles in Urban and Suburban Environments. J. C. Mitchell, R. E. Jung Brown and B.

Bartholomew (ed.). Herpetological Conservation, 3:211-228.

Shuford, W., and Gardali, T., editors. 2008. California bird species of special concern: A ranked assessment of species, subspecies, and distinct populations of birds of immediate conservation concern in California. Studies of Western Birds 1.

Western Field Ornithologists, Camarillo, California, and California Department of Fish and Game, Sacramento, USA.

Stone, E., G. Jones, and S. Harris. 2009. Street lighting disturbs commuting bats.

Current Biology, 19:1123–1127.

Thomson, R., A. Wright, and H. Shaffer. 2016. California amphibian and reptile species of special concern. California Department of Fish and Wildlife and University of California Press: 186-191.

U.S. Fish and Wildlife Service. 2012. Protocol for surveying proposed management activities that may impact northern spotted owls. U.S. Fish and Wildlife Service, USA.

Docusign Envelope ID: DF9D115C-E952-84C2-8380-469DC7631AFC Attachment 1
Docusign Envelope ID: DF9D115C-E952-84C2-8380-469DC7631AFC Attachment 1

CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE

RECOMMENDED MITIGATION MONITORING AND REPORTING PROGRAM (MMRP)
PROJECT: Tule River Tribe Complete Streets and Two Pedestrian Bridges Project
SCH No.: 2026041305

RECOMMENDED MITIGATION MEASURE STATUS/DATE/INITIALS
Before Disturbing Soil or Vegetation
Foothill Yellow-Legged Frog (FYLF)
Recommended Mitigation Measure 1:

FYLF protocol surveys
Recommended Mitigation Measure 2:

FYLF avoidance and take authorization
California Spotted Owl (CSO)
Recommended Mitigation Measure 4:

CSO habitat assessment
Recommended Mitigation Measure 5:

CSO protocol surveys
Recommended Mitigation Measure 6:

CSO consultation
During Construction
Crotch’s Bumble Bee (CBB)
Recommended Mitigation Measure 3:

CBB avoidance and consultation
Docusign Envelope ID: DF9D115C-E952-84C2-8380-469DC7631AFC Item No. 17.

CITY COUNCIL AGENDA – JUNE 2, 2026
SUBJECT: Amendment to Porterville Development Ordinance Section 301.01 Related to Accessory Structure Setbacks
SOURCE: Community Development
COMMENT: In a continuing effort to accommodate practical and efficient use of residential property, staff is proposing amendments to Porterville Development Ordinance (PDO) Section 301.01 related to accessory structures. The proposed amendment is intended to provide additional flexibility for property owners seeking to construct detached garages, storage buildings, workshops, and similar accessory structures within residential properties.

Currently, detached accessory structures may encroach into setback areas only when located within the rear one-third of a lot. Staff is proposing that the allowable area for such encroachments be increased to the rear one-half of a lot, while also establishing a minimum setback distance for privacy purposes.

The proposed amendment is intended to provide greater flexibility for residential lot development while maintaining compatibility with surrounding properties and neighborhood character.

The proposed amendment consists solely of revisions to development standards and does not authorize any specific use or activity. Accordingly, the proposed ordinance is exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15061(b)(3), because it can be seen with certainty that the amendment will not have a significant effect on the environment.

RECOMMENDATION: That the City Council:

1. Conduct a Public Hearing to receive public testimony regarding the proposed amendment to PDO Section 301.01
related to accessory structure setbacks; and

2. Introduce and waive the first reading of the draft ordinance amending PDO Section 301.01 of the Porterville Development Ordinance, read by title only, and order the ordinance to print.

Item No. 17.

ATTACHMENTS: 1. Porterville Development Ordinance Section 301.01 wamendment

2. Draft Ordinance_PDO
Appropriated/Funded:

Review By:

Department Director:

Luisa Zavala, Economic and Housing Development Manager
Final Approver: Fernando Gabriel-Moraga, Chief Deputy City Clerk 301.01 Accessory Uses and Structures
An accessory use shall be secondary to a primary use and shall be allowed only in conjunction with a principal use or building to which it relates under the same regulations as the main use in any zoning district. Accessory uses and structures are also subject to the development and site regulations found in Chapter 300, General Site Regulations.

Accessory structures shall be designed to be of similar/compatible architecture and materials as the main buildings, and in addition shall be located, developed, and operated in compliance with the following standards in the agricultural and residential zone districts as follows:
(a) Agricultural Accessory Structures. In the AC and RR districts, agricultural accessory uses and structures are allowed subject to the provisions of this section. Agricultural accessory uses and structures include any uses that are customarily related to an agricultural use including stables, barns, pens and sheds or other structures for the housing of such animals, feed, equipment, and tools.
(1.) Size. The maximum lot coverage allowed by the development standards shall not be exceeded.
(2.) Height. The agricultural accessory structure shall not exceed thirty-five (35) feet in height unless approved by the Zoning Administrator.
(3.) Building Separation. Agricultural accessory structures shall be separated from any main building by a minimum of six (6) feet. Setbacks. (4.) Agricultural accessory structures shall meet all setback requirements of the main building.
(b) Residential Accessory Structures. Residential accessory structures include any uses that are customarily related to a residence, including garages, greenhouses, storage sheds, studios, workshops, detached covered decks (i.e. a patio structure), detached uncovered decks and patios two and one-half (2.5) feet in height or greater, and similar structures. Uncovered decks under two and one-half (2.5) feet in height, and fences are not subject to the regulations in this section. Additional regulations for residential second units are located in Section 301.16, Second Dwelling Units. (1.) Attached Structures. An attached structure is not, by definition, an accessory structure. A structure shall be considered attached to a main structure if it is architecturally compatible with and made structurally a part of the main structure, including sharing a common wall or roof-line with the main structure.

A structure attached with a breezeway connecting a door of the residence to a door of the detached structure, with a roof that is a minimum of eight (8) feet in width and fifteen (15) feet in length, will be considered a part of the main structure for purposes of this Ordinance. An attached structure shall comply with all requirements of this Ordinance applicable to the main structure, including, but not limited to setback requirements and height limits. (2.) Number of Structures. The number of detached accessory structures shall be limited to two (2) unless approved by the Zoning Administrator. (3.) Size. The floor area of detached accessory structures shall not exceed a cumulative floor area of one thousand two-hundred (1,200) square feet unless approved by the Zoning Administrator. In reviewing a request for additional size, the Zoning Administrator may consider neighborhood compatibility, overall lot coverage, relationship of the accessory structure to the main structure and use, and any circumstances unique to the neighborhood. In no case shall the accessory building exceed the ground floor area of the main building and in no case shall the maximum lot coverage allowed by the development standards be exceeded.
(4.) Height. The maximum height shall not exceed eighteen (18) feet. The Zoning Administrator may consider buildings exceeding eighteen (18) feet in height that are stepped back one (1) foot from the required side and rear setback lines for every foot of height above eighteen (18) feet up to twenty-four (24) feet. (5.) Building Separation. Detached accessory structures requiring a building permit, with the exception of shade structures, shall be separated from any main building by a minimum of six (6) feet.
(6.) Setbacks. When located in the rear one-half third of a lot, detached accessory buildings shall not be located closer than four (4) feet to any rear property line and shall maintain a minimum side yard setback of four (4) feet for privacy purposes. In instances where the rear property line is coterminous with an alley right-of-way, the accessory building shall not be located closer than one (1) foot to such rear property line. Detached accessory buildings shall meet all other setback requirements applicable to of the main building.

Page 1 of 2 ends

ORDINANCE NO. __________

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PORTERVILLE AMENDING SECTION 301.01 OF THE PORTERVILLE DEVELOPMENT

ORDINANCE RELATED TO ACCESSORY STRUCTURE SETBACKS
WHEREAS, on June 16, 2026, the City Council of the City of Porterville conducted a duly noticed public hearing to consider amendments to Section 301.01 of the Porterville Development Ordinance related to accessory structure setbacks; and
WHEREAS, the purpose of the proposed amendment is to provide additional flexibility within residential development standards for accessory structures while maintaining neighborhood compatibility and privacy considerations; and WHEREAS, the proposed ordinance is consistent with the goals, policies, and objectives of the Porterville General Plan 2030; and
WHEREAS, the proposed amendment consists solely of revisions to development standards and does not authorize any specific use or activity; and WHEREAS, the Environmental Coordinator has determined, based upon substantial evidence, that the proposed ordinance is exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15061(b)(3), because it can be seen with certainty that the amendment will not have a significant effect on the environment.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PORTERVILLE DOES ORDAIN AS FOLLOWS:

Section 1. Adoption of the proposed ordinance is exempt from the California Environmental Quality Act pursuant to CEQA Guidelines Section 15061(b)(3).

Section 2. Section 301.01, subdivision (b), paragraph (6) of the Porterville Development Ordinance is hereby amended to read as follows:
(6.) Setbacks. When located in the rear one-half of a lot, detached accessory buildings shall not be located closer than four (4) feet to any rear property line and shall maintain a minimum side yard setback of four (4) feet for privacy purposes. In instances where the rear property line is coterminous with an alley right-of-way, the accessory building shall not be located closer than one (1) foot to such rear property line. Detached accessory buildings shall meet all other setback requirements applicable to the main building.

Ordinance No. ____-2026

Page 2 of 2 ends

Section 3. This ordinance shall take effect thirty (30) days after its adoption and shall be published in accordance with applicable law.

PASSED, APPROVED, AND ADOPTED this 16th day of June, 2026. ___________________________
Greg Meister, Mayor
ATTEST:

Richard Tree, City Clerk
By: _________________________________
Fernando Gabriel-Moraga, Chief Deputy City Clerk
Item No. 18.

CITY COUNCIL AGENDA – JUNE 2, 2026
SUBJECT: Presentation of the Proposed Fiscal Year 2026-2027 Budget and Scheduling of Public Hearing
SOURCE: City Manager's Office
COMMENT: Consistent with Section 51 of the City Charter, the City Manager is required to submit a proposed budget for City Council consideration not later than thirty (30) days prior to the end of the City’s fiscal year. The proposed Fiscal Year 2026-2027 Budget includes estimated revenues and expenditures for all City departments and funds for the upcoming fiscal year.

The attached budget message summarizes the significant projects, priorities, operational considerations, and financial factors associated with development of the proposed budget. The proposed budget also recommends continued periodic review of budget targets and expenditure adjustments, if necessary, to maintain long-term fiscal sustainability.

Any proposed reductions in fund balances are primarily associated with planned capital improvement projects and one-time expenditures included within the proposed budget.

Pursuant to the City Charter, after review and consideration of the proposed budget, the City Council is required to adopt the budget by resolution, which shall operate as an appropriation of funds for the amounts and purposes identified within the adopted budget.

All spending authority from the Fiscal Year 2025-2026 Budget will expire on June 30, 2026. Accordingly, a new budget must be adopted to ensure payroll obligations, operational expenditures, and other routine financial obligations may continue effective July 1, 2026.

The City Charter does not specifically require adoption for the full fiscal year term. Accordingly, and consistent with prior City Council discussions, the City Council may authorize a budget adoption period for less than the full fiscal year, if desired.

At its Special Meeting on May 14, 2026, the City Council reviewed and affirmed Item No. 18.
its priority projects for Fiscal Year 2026-2027, including continued efforts to pursue the installation of a splash pad at Veterans Park and the implementation of a downtown Main Street sound system.

Staff is requesting that the City Council receive the proposed budget, provide any preliminary direction regarding modifications or priorities, and schedule the required public hearing for adoption consideration on June 16, 2026.

RECOMMENDATION: That the City Council:

1. Receive and provide direction regarding the proposed Fiscal Year 2026-2027 Budget; and

2. Schedule a Public Hearing on the proposed Fiscal Year 2026- 2027 Budget for Tuesday, June 16, 2026.

ATTACHMENTS: 1. Fiscal Year 2026-2027 Budget Message

2. Fiscal Year 2026-2027 Annual Budget - Fund Summaries

3. Fiscal Year 2026-2027 Annual Budget - Fund Detail

4. Fiscal Year 2026-2027 Equipment Replacement Schedule

5. Fiscal Year 2026-2027 Capital Improvement Program
Appropriated/Funded:

Review By:

Department Director:

Richard Tree, City Manager
Final Approver: Fernando Gabriel-Moraga, Chief Deputy City Clerk CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
1 City Manager’s FY 2026-2027 Budget Message
June 2, 2026
Honorable Mayor, Vice Mayor, Councilmembers, and the Residents of Porterville:

It is my honor to present the City of Porterville’s Proposed Budget for Fiscal Year 2026-2027.

This budget represents far more than a financial document. It reflects the City Council’s priorities, the community’s vision for the future, and the City’s leadership commitment to responsible stewardship, operational accountability, organizational modernization, and long-term financial sustainability.

Over the past decade, the City of Porterville endured extraordinary financial, operational, and community challenges. Following the Great Recession, the City focused heavily on fiscal stabilization, protecting core services, and rebuilding reserves. In more recent years, the City navigated the catastrophic Library Fire, the pandemic, inflationary pressures, supply chain disruptions, rising pension obligations, significant infrastructure demands, and the Flood Fight.

Throughout those challenges, prior City leadership and staff worked diligently to maintain essential services, secure outside funding opportunities, and position the City for continued growth.

Fiscal Year 2025-2026 marked the first budget developed under the current City Council leadership and City Manager administration. That budget began a deliberate transition in the City’s organizational philosophy from a local government primarily focused on responding to crises and delivering projects toward a local government focused on organizational performance, accountability, measurable outcomes, and operational sustainability.

CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
2 The Fiscal Year 2026-2027 Budget continues that transition through a focus on disciplined operations, responsible financial planning, reliable infrastructure, effective public services, and clear organizational priorities.

COMMUNITY ENGAGEMENT AND TRANSPARENCY
This year’s budget process continued placing a strong emphasis on transparency, public engagement, and community collaboration.

The City hosted a Community Budget Workshop, a Capital Improvement Program Special City Council Meeting, and a Preliminary Budget Special City Council Meeting to provide residents with opportunities to better understand how City revenues are generated, how resources are allocated, and how investment decisions are made. Residents provided valuable feedback regarding infrastructure, public safety, economic development, parks, quality of life improvements, and long-term community priorities.

The budget reflects the City Council’s commitment to ensuring that budgeting is not simply an internal government process, but a collaborative effort between the City organization and the residents we serve.

FINANCIAL OVERVIEW
The Fiscal Year 2026-2027 Budget was developed conservatively and strategically amid continuing financial pressures facing the City.

While the City continues to experience economic activity, revenue growth has remained relatively flat and the City anticipates potential revenue declines over the coming fiscal years. At the same time, the City continues facing increasing operational and financial pressures that require disciplined budgeting, expenditure control, and careful alignment of organizational resources.

The Fiscal Year 2026-2027 Budget currently projects revenues of approximately $37,051,838 and expenditures of approximately $36,643,108, resulting in a modest projected surplus of approximately $265,885.

During the budget development process, the City identified and addressed a $1.5 million structural deficit through expenditure reductions, workforce alignment, operational restructuring, and strategic cost-control measures. Balancing measures included eliminating vacant positions, strategically reducing expenditures across departments, pausing certain equipment replacement CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
3 investments, and implementing organizational restructuring initiatives designed to improve efficiency and align operations with long-term revenue expectations.

While these financial realities require difficult but necessary decisions, the City’s proactive approach to budget development and operational restructuring has positioned the organization to address current challenges while preserving essential public services, maintaining responsible reserve levels, and strengthening the City’s overall financial position.

The Fiscal Year 2026-2027 Budget also reflects the City’s continued effort to strengthen financial forecasting, improve operational transparency, modernize internal systems, and utilize datadriven decision-making to improve service delivery and resource allocation.

FISCAL POLICY AND LONG-TERM SUSTAINABILITY
The Fiscal Year 2026-2027 Budget reflects the City’s broader fiscal policy framework focused on strengthening financial stability, reducing liabilities, improving service delivery, and establishing a more proactive and disciplined approach to government operations.

The City recognizes that many of its financial pressures, infrastructure demands, operational inefficiencies, and unfunded liabilities developed gradually over many years and will require consistent planning, disciplined decision-making, and organizational accountability to address responsibly. Fiscal Year 2026-2027 continues the City’s deliberate shift towards a more strategic and implementation-focused approach.

First, the City must continue reducing expenditures and aligning operational costs with realistic revenue expectations. This includes workforce alignment through attrition, organizational restructuring, elimination of waste, modernization of internal operations, and prioritization of staffing resources based on City Council priorities and available revenues.

Second, the City must continue reducing unfunded liabilities and financial obligations that place increasing pressure on the organization’s fiscal stability. This includes continuing to address the City’s CalPERS obligations, which currently exceed $50 million and require annual payments exceeding $6 million, while also addressing approximately $9 million in liabilities associated with the City’s Risk Management Fund.

The Fiscal Year 2026-2027 Budget begins addressing these liabilities through an initial $100,000 contribution toward the Risk Management Fund deficit while also implementing policy and CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
4 operational changes intended to improve financial accountability. These efforts include evaluating healthcare and workers’ compensation contribution structures, improving internal risk management practices, and ensuring enterprise operations appropriately absorb operational liability costs rather than relying on the General Fund.

The City must also continue strategically evaluating sustainable operational and financial solutions associated with the Municipal Golf Course, which currently carries approximately $2.4 million in outstanding debt obligations. During Fiscal Year 2025-2026, the City took important steps to fully fund Golf Course operations and stabilize ongoing financial losses. Moving forward, the City must continue evaluating operational models and financial strategies that improve operational viability, which may include increasing revenues, pursuing public-private partnerships, or evaluating future revenue-generating opportunities associated with the property.

Third, the City must continue strengthening revenues through economic development, housing growth, business expansion, industrial development, infrastructure coordination, and implementation-focused pro-growth policies intended to expand the City’s tax base and improve economic competitiveness. The City will also continue evaluating and updating user fees, service charges, and cost recovery structures across departments to better align revenues with the actual cost of providing public services.

Finally, the City must continue evolving toward a more performance-driven and business-oriented operational model focused on efficiency, accountability, innovation, and financial sustainability.

This includes continued evaluation of operational practices, service delivery models, public-private partnerships, alternative revenue opportunities, and other strategic initiatives intended to improve organizational performance, accelerate economic growth, and strengthen the City’s financial position.

WORKFORCE ALIGNMENT AND OPERATIONAL RESTRUCTURING
One of the most important components of the Fiscal Year 2026-2027 Budget is the City’s continued effort to align staffing levels, organizational structures, and ongoing expenditures with available revenues and operational priorities.

Like many local governments throughout California, Porterville continues facing rising operational costs, pension obligations, inflationary pressures, and increasing service demands that require the City to continuously evaluate service delivery and organizational efficiency.

CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
5 In order to maintain financial stability and align operational costs with available revenues, the City must continue implementing workforce alignment strategies through attrition, retirements, modernization, operational restructuring, and careful evaluation of vacant positions within departments primarily funded through the General Fund, Measure H, and Measure I.

These efforts are intended to minimize impacts to existing employees while maintaining essential public services and responsibly aligning staffing resources with service demands and available revenues.

At the same time, the City recognizes that enterprise-funded operations must continue maintaining service levels that are financially sustainable and responsive to community needs.

Accordingly, staff is proposing targeted staffing increases within the Refuse Division of the Transportation Department to address service needs that have gone unaddressed for many years.

These adjustments, along with investments in additional vehicles, Routeware technology systems, and other service improvements, are intended to modernize service delivery, improve routing efficiency, strengthen accountability, and improve overall effectiveness within the City’s refuse operations.

In addition to workforce alignment, each department is expected to continue identifying opportunities to strategically reduce expenditures and improve productivity wherever possible.

This includes:
• Reducing labor overtime where operationally feasible
• Reducing dependence on paper and transitioning toward a more paperless environment • Improving efficiency through modernization and technology • Eliminating waste throughout departmental operations
• Continuously evaluating processes to improve productivity and accountability The Fiscal Year 2025-2026 Budget marked the beginning of a significant organizational transition focused on improving accountability, coordination, organizational alignment, and overall performance throughout the City organization. Over the past year, the City has undergone substantial leadership and operational restructuring as part of a broader effort to modernize operations, strengthen expectations, improve efficiency, and better position the organization for the future.

CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
6 The City recognizes the value of institutional knowledge and the contributions made by past employees and leadership. At the same time, the organization remains focused on building a proactive and performance-driven culture centered on accountability, organizational effectiveness, and customer service.

Building upon that transition, the Fiscal Year 2026-2027 Budget prioritizes the continued development of a high-performing leadership team and organizational structure designed to attract, develop, and retain top-tier talent committed to the City’s strategic vision and operational priorities.

As part of this effort, the City will continue implementing strategic organizational adjustments intended to improve coordination, strengthen oversight, enhance customer service, modernize internal operations, and better align departmental responsibilities with citywide priorities.

This organizational restructuring also creates the opportunity to establish a full-time Parks & Leisure Director focused specifically on parks, recreation, community services, and quality of life initiatives. As the City continues growing and investing in recreational facilities and community amenities, dedicated departmental leadership will strengthen operational oversight, project implementation, long-range planning, and service delivery within the Parks & Leisure Department.

ORGANIZATIONAL MODERNIZATION
The Fiscal Year 2026-2027 Budget continues the City’s effort to modernize internal operations, streamline processes, improve customer service, and create a more efficient and responsive local government organization.

Modernization initiatives included in the Fiscal Year 2026-2027 Budget are focused on upgrading core business systems, expanding digital services, improving communication, and enhancing organizational efficiency across departments.

Key modernization initiatives include:
• New permitting and business license software
• Upgraded financial systems
• Expanded digital services and paperless processes
• Enhanced customer service and operational improvements CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
7 Fiscal Year 2025-2026 also included continued expansion of the Water Division’s Digital Meter Program, which provides residents with access to real-time water consumption information and improved usage monitoring capabilities.

These investments are intended to strengthen public access to services, improve organizational efficiency, and support a more responsive and business-friendly organization.

LONG-TERM STRATEGIC INVESTMENT
The Fiscal Year 2026-2027 Budget reflects what the City Council has identified as the “Great Pivot” — a strategic shift in the City’s priorities toward economic development and pro-growth policies intended to strengthen Porterville’s economic future and financial stability.

Over the past decade, the City has identified and planned approximately $1.2 billion in capital projects and infrastructure investments across streets, bridges, water systems, wastewater infrastructure, storm drainage, parks, public safety facilities, transit, airport infrastructure, and economic development initiatives. Many of these projects have been completed or are currently underway, while others remain part of the City’s broader infrastructure planning efforts supporting future growth, operational needs, and community development.

As operational costs continue to rise and revenue growth remains limited, the City must strategically prioritize investments that expand the tax base, strengthen economic competitiveness, and support financial stability.

The “Great Pivot” reflects the City Council’s decision to re-prioritize resources previously associated with the Olive Street Bridge project and instead prioritize the SoTu Master Plan as a transformational economic development initiative intended to support housing opportunities, business expansion, infrastructure coordination, and future revenue generation.

The SoTu Master Plan also aligns closely with the City Council’s pro-growth strategic direction focused on modernizing and updating the City’s Development Ordinance to eliminate unnecessary red tape, reduce bureaucracy, streamline permitting processes, and remove regulatory barriers that have historically slowed investment and development within the community.

In support of this strategy, the Fiscal Year 2026-2027 Budget also includes the consolidation of Planning and Engineering functions into a newly reorganized Planning & Engineering Department CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
8 designed to improve coordination, streamline development review processes, accelerate project delivery, and create a more efficient and business-friendly development environment.

Collectively, these efforts represent a significant strategic and operational shift toward:
• Economic competitiveness
• Strategic growth
• Streamlined government
• Organizational efficiency
• Housing production and business development
• Infrastructure coordination
• Implementation-focused economic development policies
At the same time, the City remains committed to balancing growth and economic expansion with responsible infrastructure planning, operational capacity, and preservation of public assets necessary to support the community over time.

INFRASTRUCTURE AND CAPITAL PRIORITIES
The Fiscal Year 2026-2027 Budget continues prioritizing infrastructure investments focused on improving public safety, supporting economic development, enhancing mobility, and maintaining critical public infrastructure throughout the community.

For Fiscal Year 2026-2027 alone, the City has identified approximately $107 million in planned capital investments across transportation infrastructure, water systems, public facilities, and community improvement projects.

Major Street, Water, and Transportation investments planned for Fiscal Year 2026-2027 include:

• Street Improvements
o 30 lane-miles of Self-Performed Street Maintenance ($3,000,000) o Main Street Parking Lot ($2,010,000)
o SR190 / 65 Improvements ($8,710,000)
o Newcomb / Mulberry Traffic Signal ($1,234,000)
• Pedestrian Safety Improvements
o HAWK Crossings ($1,800,000)
o Rapid Flashing Beacons ($745,000)
CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
9 • Water Infrastructure Improvements
o Well No. 34 & 37 ($6,283,035)
o Del Oro and Hope School Consolidations ($4,030,000)
• Transportation
o Airfield Electrical Improvements ($710,000)
o Fuel Island Containment ($250,000)
o New Transportation Maintenance Facility ($8,000,000)
o Airport Runway Expansion and Rehabilitation
Fiscal Year 2025-2026 also included several significant transportation modernization improvements, including delivery of nine new compressed natural gas (CNG) transit buses, installation of new solar-powered bus stop signage with integrated seating, deployment of modern transit shelters, and interior and exterior renovations at the Transit Center intended to improve rider experience, accessibility, and overall transit system performance.

The Porterville Municipal Airport continues serving as a critical regional transportation and emergency response asset supporting CalFire’s Air Attack Base, U.S. Forestry operations, aviation training activities, military and airborne operations, and broader economic development opportunities throughout the region. Planned runway expansion and rehabilitation improvements are intended to improve operational safety, maintain FAA compliance, reduce infrastructure risks, and strengthen the reliability of critical airport infrastructure.

These investments are intended to strengthen infrastructure reliability, improve mobility and public safety, support economic development, and preserve the public assets necessary to serve the Porterville community for years to come.

PUBLIC SAFETY
Public safety remains one of the City Council’s highest priorities and continues to serve as a foundational responsibility of the City.

Fiscal Year 2025-2026 included several major public safety and firefighter training investments, including the construction of the new four-story Drager Live Fire Training Tower designed to provide realistic, controlled live fire training conditions that improve operational readiness, emergency response capabilities, and firefighter safety.

CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
10 The Fiscal Year 2026-2027 Budget continues supporting the facility, equipment, technology, and service needs of the City’s Police and Fire Departments to ensure first responders have the resources necessary to protect the community and respond effectively to emergencies.

Major public safety investments planned for Fiscal Year 2026-2027 include:
• Radio Upgrades ($1,013,503)
• Implementation of the Drone as a First Responder Program • Fire Station #71 Remodel (Design) ($1,098,892)
• Fire Station #72 Remodel ($3,334,000)
• Delivery of a new Ladder Truck and Fire Engine
Porterville’s voter-approved public safety measures, Measure H and Measure I, continue to play an essential role in supporting public safety services, improving emergency response capabilities, maintaining public safety facilities, and funding infrastructure improvements that benefit the community.

The City Council and City administration also recognize the outstanding leadership, professionalism, and dedication demonstrated daily by Interim Police Chief Bobby Rader, Fire Chief Brian Cogburn, and the men and women of the Porterville Police and Fire Departments who work tirelessly each day to protect residents and visitors throughout the City. Their commitment to public service, emergency response, and community safety continues to play a critical role in maintaining the safety and well-being of the Porterville community.

The City remains committed to ensuring that public safety personnel continue receiving the support, training, and resources necessary to protect the Porterville community.

PARKS, QUALITY OF LIFE, AND COMMUNITY INVESTMENT
The Fiscal Year 2026-2027 Budget recognizes that strong communities are built not only through public safety and infrastructure investment, but also through parks, recreational amenities, public spaces, and programs that strengthen neighborhoods and enhance quality of life.

The City’s Parks & Leisure Department continues embracing its guiding philosophy that “Parks Make Life Better,” recognizing that parks, recreation programs, trails, community facilities, and public spaces play an important role in supporting wellness, healthy lifestyles, youth activities, neighborhood pride, and overall quality of life throughout Porterville.

CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
11 Fiscal Year 2025-2026 also included several significant community enhancements, including the addition of the USS Porterville Battleship Playground and the Washington Monument at Veterans Park, both of which expanded recreational opportunities, strengthened civic identity, and created new amenities for residents and families.

As the City continues expanding parks, recreational facilities, and public amenities, the Fiscal Year 2026-2027 Budget also recognizes the operational responsibilities associated with maintaining and operating those investments. In particular, the future completion and operation of the Overland Park & Recreation Center will require additional staffing resources to support facility operations, maintenance, and programming. Planning for these operational needs remains important to ensuring these investments remain well-maintained and responsive to residents over time.

Major quality of life and community investment initiatives planned for Fiscal Year 2026-2027 include:
• Overland Park & Recreation Center ($11,457,847)
• Butterfield Corridor Trail ($1,506,000)
• New Library (Design) ($2,115,820)
• Sportsplex (Design) ($650,000)
• Veterans Park Trail Phase II ($1,800,000)
• City Hall Roof Repair & ADA Improvements ($800,000)
• Navigation Center Expansion ($854,761)
These investments are intended to expand recreational opportunities, improve connectivity, support neighborhood revitalization, and enhance quality of life throughout Porterville.

The City also recognizes that investments in parks, recreation, and public amenities play an important role in supporting economic growth, attracting investment, and strengthening Porterville’s appeal as a place to live, work, and raise a family.

ECONOMIC DEVELOPMENT AND FUTURE GROWTH
Economic development and sustainable growth remain central priorities of the City Council’s strategic vision for Porterville’s future.

CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
12 The Fiscal Year 2026-2027 Budget continues focusing on strengthening economic competitiveness, expanding the tax base, supporting housing and business development, and improving financial stability.

The City’s economic development strategy is centered around five key focus areas:
• Sales tax generation
• Housing growth
• Industrial development
• Downtown revitalization
• Workforce alignment
Sales tax generation remains critically important to the City’s financial stability. Supporting local business growth, expanding economic activity, and increasing taxable sales are essential to maintaining service levels and reducing pressure on existing revenue sources.

The City must continue supporting responsible housing growth and industrial development to strengthen the local economy, expand the tax base, create jobs, and position Porterville for continued growth opportunities.

Porterville’s affordability, strong sense of community, agricultural foundation, workforce potential, and central location within the San Joaquin Valley continue creating opportunities to attract new families, businesses, and investment to the community.

Downtown revitalization remains another important priority. A strong downtown supports economic activity, community identity, tourism opportunities, private investment, and overall vibrancy throughout the City.

A major component of this strategy includes continued implementation of the SoTu Master Plan, which is intended to serve as a transformational economic development initiative supporting housing opportunities, infrastructure investment, business expansion, and future revenue generation throughout the community.

The City also continues modernizing its Development Ordinance and reorganizing internal development functions through the newly consolidated Planning & Engineering Department in order to create a more efficient, coordinated, and business-friendly development environment.

CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
13 At the federal level, the City recognizes the growing emphasis on reducing bureaucracy, accelerating project delivery, supporting workforce development, and prioritizing strategically planned and shovel-ready infrastructure investments. As competition for state and federal funding increases, local governments must be prepared to move projects efficiently from planning to implementation while demonstrating readiness, coordination, and economic value.

In support of these efforts, staff is also recommending funding for professional legislative and governmental advocacy services intended to strengthen the City’s ability to compete for state and federal funding opportunities, monitor regulatory and legislative developments, support strategic infrastructure priorities, and advance broader economic development initiatives important to the community.

Proactive engagement and strategic advocacy will remain important tools for supporting infrastructure investment, economic development initiatives, workforce development opportunities, and regional partnerships.

The City recognizes that economic growth is supported through coordinated investments in infrastructure, housing, public services, transportation, quality of life amenities, and business support systems that strengthen the community’s competitiveness and attractiveness for investment.

Ultimately, these efforts are intended to create a stronger Porterville with expanded housing opportunities, improved public services, increased economic investment, and greater opportunity for residents, businesses, and future generations.

LOOKING FORWARD
The Fiscal Year 2026-2027 Budget reflects a City organization that is planning not only for today’s needs, but for future generations.

This budget reflects a deliberate strategy focused on responsible governance, disciplined operations, economic growth, and continued investment in the Porterville community.

While challenges remain, Porterville is better positioned to move forward through responsible financial planning, strategic investment, and a clear vision for the future. Porterville remains a CITY MANAGER’S OFFICE
291 N. MAIN STREET, PORTERVILLE, CA 93257
(559) 782-7499
14 community defined by resilience, hard work, family values, and a shared commitment to building a stronger future together.

The work ahead will require continued leadership, collaboration, innovation, and strong partnerships between the City Council, City staff, residents, businesses, and the broader community. Porterville remains well-positioned to continue building upon the momentum established over the past year.

Ultimately, the goal is simple: to build a stronger, more prosperous, and more financially stable Porterville for future generations.

Sincerely,
Richard Tree
City Manager

ANNUAL BUDGET

FISCAL YEAR
2026-2027
1 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 – 2027

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 2026-2027 total $6,776,750 and include the following:

Appropriation
ADA improvements – city facilities $ 100,000
City hall roof replacement 700,000
Development ordinance update 51,000
Downtown holiday décor 40,000
Emergency Operations Center/Fire Station #71 1,098,892
Multi-sports field improvements (NPS Grant) 150,000
New Library – design (CSL Grant/Insurance proceeds) 2,115,820 Overland community center/park (Prop 68 grant) 2,221,038 Permitting & Asset Management Software 100,000
Sports Complex Improvements – booster pump 150,000
Update circulation element 50,000
Total $ 6,776,750
2 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GENERAL FUND SUMMARY
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Revenues from:

Property Taxes $ 10,013,704 $ 10,010,000 $ 10,607,824 $ 10,920,991 Sales and Use Taxes 8,217,471 7,815,327 8,238,265 8,274,919 Utility Users Taxes 5,731,918 5,600,000 5,583,529 5,600,000 Other Taxes 4,857,368 4,919,218 4,782,593 4,785,718
Permits 1,089,635 931,000 919,841 956,000
Other agencies 1,483,859 636,398 1,021,250 288,615
Invested assets 1,122,743 970,066 1,055,638 1,000,066
Fines 18,142 21,500 19,519 18,800
Charges for services 4,801,111 4,889,803 5,132,113 5,007,229 Other revenues 346,747 192,200 207,303 199,500
Total operating revenues 37,682,698 35,985,512 37,567,875 37,051,838 Appropriations for:

Legislation 1,053,489 1,037,200 916,443 990,563
Administration 1,415,676 1,324,400 1,148,738 1,872,605
City Attorney 170,859 200,000 206,500 350,000
Finance 2,123,413 2,759,269 2,541,090 2,954,666
Police Services 11,036,273 12,479,259 11,538,981 12,603,630 Fire Services 5,727,761 6,213,859 5,340,820 6,195,766
Planning & Engineering 3,259,170 3,314,014 3,186,653 3,220,020 Public Works 1,880,643 2,036,537 1,992,421 2,025,937
Parks and Leisure Services 5,254,182 6,122,012 5,807,560 6,366,491 Parks and Leisure Services - grant prog 65,104 50,241 45,793 63,430 Total departmental expenditures 31,986,570 35,536,791 32,724,999 36,643,108 Revenue over (under) expenditures 5,696,128 448,721 4,842,876 408,730 Other financing sources (uses):

Transfers:

Special Gas Tax 1,384,824 1,491,678 1,490,154 1,477,138 Community Development Block Grant 356,675 - - -
Traffic Safety Fund 71,689 75,850 73,383 75,850
Transportation Development 150,000 150,000 150,000 150,000 Park Development 109,543 82,700 79,598 82,600
Building Construction Fund 5,493 4,000 4,740 4,500
Golf Support (301,368) (400,000) (400,000) (400,000)
Other Transfers - - - (100,000)
Net transfers 1,776,856 1,404,228 1,397,875 1,290,088
Capital grants / donations / sale of land 914,629 12,800,275 5,812,760 3,954,780 GF reserve / designated funds 1,125,030 3,690,000 482,134 1,065,000 Restricted Fund Balance 715,893 210,000 162,980 1,794,470 Special Purpose Reserve 22,747 100,000 93,459 115,000
Capital Outlay (1,574,369) (16,680,275) (5,479,581) (6,736,750) Debt Service (1,626,007) (1,630,863) (1,630,863) (1,625,433) CalPERS UAL discretionary payment - - - -
Total other financing sources (uses) 1,354,779 (106,635) 838,764 (142,845) Net Resources / (Appropriations) $ 7,050,907 $ 342,086 $ 5,681,640 $ 265,885 3 2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Property taxes
Current Secured $ 4,037,028 $ 4,225,000 $ 4,287,028 $ 4,390,000 Current Unsecured 285,122 285,000 291,568 293,000
Prior Secured/Unsecured 105,324 100,000 113,295 115,000 In lieu of VLF 5,586,230 5,400,000 5,915,933 6,122,991
Total 10,013,704 10,010,000 10,607,824 10,920,991
Other taxes
Sales & use tax 8,217,471 7,815,327 8,238,265 8,274,919 Utility Users tax 5,731,918 5,600,000 5,583,529 5,600,000 Transient occupancy tax 778,027 800,000 766,495 785,000 Property transfer tax 123,890 106,000 153,128 140,000
Franchises 775,772 800,000 760,330 760,000
Municipal franchises 1,001,134 1,001,134 1,001,134 1,001,134 Sales tax-Public Safety 394,773 386,000 356,190 343,500 Payments in-lieu of taxes 676,084 676,084 676,084 676,084 Business license tax 1,107,688 1,150,000 1,069,232 1,080,000 Total 18,806,757 18,334,545 18,604,387 18,660,637
Permits
Building permits 399,204 350,000 348,441 350,000
Plumbing permits 349,687 275,000 291,293 300,000
Electrical permits 295,492 250,000 223,502 250,000
Other permits 45,252 56,000 56,605 56,000
Total 1,089,635 931,000 919,841 956,000
Revenue from Other Agencies
Vehicle license fees in excess 195,446 85,000 96,218 95,000 Homeowners tax exemption 20,720 21,000 20,817 21,000
State & Federal operating grants 1,124,990 450,398 808,173 77,615 State Reimbursements 142,703 80,000 96,042 95,000
Total 1,483,859 636,398 1,021,250 288,615
Use of money & property
Investment income 1,070,776 920,000 1,005,222 950,000
Rental income 51,967 50,066 50,416 50,066
Total 1,122,743 970,066 1,055,638 1,000,066

CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GENERAL FUND REVENUE ESTIMATES
2025-2026
4 2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate

CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GENERAL FUND REVENUE ESTIMATES
2025-2026
Fines & forfeitures
Parking fines 5,864 9,000 5,485 6,000
Vehicle code fines 2,685 2,500 3,835 2,800
Other fines 9,593 10,000 10,199 10,000
Total 18,142 21,500 19,519 18,800
Charges for services
Planning & zoning fees 69,143 60,000 48,835 51,000
Engineering & inspection fees 95,802 89,500 67,806 76,000 Police services 460,984 455,000 509,952 466,000
Fire services 219,557 167,000 282,517 182,000
Library services 16,045 17,000 17,996 17,000
Recreation facility rentals 64,651 64,340 59,408 62,175 Recreation program revenues 179,641 166,970 164,979 162,100 Senior program revenues 14,061 14,000 13,102 14,000
Swimming fees 90,653 90,000 85,435 89,000
Passport services 82,556 77,000 67,274 75,000
Interfund services 3,487,831 3,675,539 3,802,355 3,800,000 Other service charges 20,187 13,454 12,454 12,954
Total 4,801,111 4,889,803 5,132,113 5,007,229
Other revenues 346,747 192,200 207,303 199,500
TOTAL GENERAL FUND 35,985,512 37,682,698 37,567,875 37,051,838 5 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GENERAL FUND EXPENDITURE ESTIMATES
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate

LEGISLATIVE
City Council $ 173,623 $ 157,200 $ 140,936 $ 253,000
- Reserves / Designated Funds 22,747 115,000 93,459 115,000 Community Promotion 300,191 555,000 457,672 459,063
Emergency Operations - Temporary Library 198,904 210,000 162,980 163,500 Emergency Operations - March Storms 358,024 - 61,396 -
Total 1,053,489 1,037,200 916,443 990,563

ADMINISTRATIVE
City Manager 590,405 526,876 490,170 871,001
City Clerk 345,656 331,132 301,783 427,407
Human Resources 479,615 466,392 356,785 574,197
Total 1,415,676 1,324,400 1,148,738 1,872,605
CITY ATTORNEY 200,000 170,859 206,500 350,000

FINANCE
General Accounting 721,072 1,049,026 948,832 1,153,496
Information Technology Services 624,620 798,847 737,719 842,029 General Services 323,404 439,715 371,031 461,881
Utility Billing 454,317 471,681 483,508 497,260
Total 2,123,413 2,759,269 2,541,090 2,954,666

POLICE SERVICE
Police Administration 11,036,273 12,479,259 11,538,981 11,981,582 Animal Services - - - 622,048
Total 11,036,273 12,479,259 11,538,981 12,603,630
6 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GENERAL FUND EXPENDITURE ESTIMATES
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
FIRE SERVICE 6,213,859 5,727,761 5,340,820 6,195,766

PLANNING & ENGINEERING
Planning 753,974 912,299 700,545 886,405
Economic Development 487,927 461,951 458,989 337,893
Engineering & Project Management 2,017,269 1,939,764 2,027,119 1,995,722 Total 3,259,170 3,314,014 3,186,653 3,220,020

PUBLIC WORKS
Street Maintenance 645,936 746,713 769,553 753,100
Traffic Control 403,943 453,394 404,845 458,457
Street Lighting 738,888 744,965 720,601 724,038
Parking Lot Maintenance 91,876 91,465 97,422 90,342
Total 1,880,643 2,036,537 1,992,421 2,025,937

PARKS & LEISURE SERVICES
Parks Maintenance 3,505,369 4,172,270 4,024,256 4,180,458 Leisure Services 846,836 985,230 954,695 990,192
Swimming Pool 256,973 280,469 248,585 282,628
Library 645,004 684,043 580,024 698,998
Overland Rec Center - - - 214,215
Subtotal 5,254,182 6,122,012 5,807,560 6,366,491
Grant-funded Parks programs 65,104 50,241 45,793 63,430 Total 5,319,286 6,172,253 5,853,353 6,429,921
TOTAL GENERAL FUND $ 31,986,570 $ 35,536,791 $ 32,724,999 $ 36,643,108 7 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027, the following capital projects in the amount of $1,222,703 are proposed:

Appropriation
Accounting software update $ 10,000
FS#74 Type 1 Engine 199,200
Emergency Communication Center Radio Upgrade 1,013,503
Total $ 1,222,703
8 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GENERAL FUND EQUIPMENT REPLACEMENT
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 8,340,927 $ 9,645,501 $ 10,295,905 $ 10,341,180 Add:

Revenues from:

Federal and state grants 204,188 125,000 274,251 175,000 Interest income 491,796 200,000 274,251 250,000
Interdepartmental service charges 3,056,646 2,300,000 1,792,704 1,900,000 Other revenues 35,645 30,000 47,410 -
Total 3,788,275 2,655,000 2,388,616 2,325,000
Less:

Appropriations for:

Equipment replacement 1,821,215 1,413,000 1,842,541 1,188,291 Capital projects 12,082 800,000 500,800 1,222,703
Total 1,833,297 2,213,000 2,343,341 2,410,994
Available balance, end of year $ 10,295,905 $ 10,087,501 $ 10,341,180 $ 10,255,186 9 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027, $2,110,316 is appropriated for the following project:

Appropriation
Fire Station #72 construction $ 2,010,316
Fire Station #72 furnishings 100,000

Total $ 2,110,316
10 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

PUBLIC SAFETY SALES TAX (MEASURE H) FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 5,039,598 $ 5,581,976 $ 5,287,206 $ 5,190,840 Add:

Revenues from:

Sales tax - Measure H 5,335,383 5,239,246 5,716,232 5,461,180 Interest income 216,781 115,000 123,960 116,000
Police services 4,126 82,000 88,648 90,000
Contributions 1,600 - - -
Total 5,557,890 5,436,246 5,928,840 5,667,180
Less:

Appropriations for:

Police services 2,288,785 2,552,202 2,635,264 2,389,088 Fire services 2,149,999 2,353,873 2,496,941 2,078,977
Public Safety Station 258,420 305,064 322,069 307,064
Library & literacy 517,564 632,503 490,432 651,976
Total 5,214,768 5,843,642 5,944,706 5,427,105
Capital projects
Generator Replacement (PD) - 140,000 - -
Emergency response vehicle preemption - 80,000 - -
EOC Upgrade (PD) - 500,000 - -
Fire Station #72 Remodel - 2,190,816 80,500 2,110,316
FD Training Facility classroom remodel 95,514 - - -
Total 95,514 2,910,816 80,500 2,110,316
Available balance, end of year $ 5,287,206 $ 2,263,764 $ 5,190,840 $ 3,320,599 11 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027, the following projects, totaling $13,740,603 are proposed for funding:

Appropriation
Overland community center / park (4th Street) $ 8,336,809 Downtown PA System 150,000
Fire Stations remodels (design) 38,110
FS #72 construction 1,223,684
Main Street parking lot 2,010,000
Pavement repair and overlay program 1,200,000
Traffic Signal – Newcomb @ Mulberry 600,000
Trail Safety Call Boxes – Tule River Parkway 32,000
Veteran’s Park splash pad 150,000
Total $ 13,740,603

12 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

MEASURE I SALES TAX FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 19,036,997 $ 15,588,563 $ 15,285,386 $ 13,536,813 Add:

Revenues from:

Sales tax - Measure I 10,642,007 10,487,075 11,431,946 10,923,052 Sales tax - Measure R 127,261 150,000 43,191 150,000
Interest income 842,701 325,000 370,447 330,000
Police services 80,942 79,000 85,863 79,000
Total 11,692,911 11,041,075 11,931,447 11,482,052
Less:

Appropriations for:

Police services 6,481,695 6,353,713 6,140,454 5,646,918 - Centennial Plaza PD Office/City Conference Room - 60,500 - - Fire services 3,686,161 2,946,390 2,702,596 3,171,982
- Fire Stations remodel (design) - - 68,093 38,110
- FS 72 remodel - 3,209,184 1,985,500 1,223,684
- Training facility improvements 1,297,255 - 14,055 -
Streets maintenance 95,355 326,251 213,413 298,874
Litter abatement 139,245 - 18,096 -
Trail maintenance - 150,000 62,271 150,000
Total 11,699,711 13,046,038 11,204,478 10,529,568
Appropriations for Capital Projects:

Downtown PA System - - - 150,000
Overland Community Center / Overland Park - 8,388,772 51,963 8,336,809 Sports Complex Master Plan - 15,900 15,900 -
Trail Safety Call Boxes - Tule River Parkway (2) 32,000 Veteran's Park playground 600,000 395,772 -
Veteran's Park splash pad - - - 150,000
Total - 9,004,672 463,635 8,668,809
Appropriations for streets program:

Pavement repair and overlay program 790,611 1,200,000 1,200,000 1,200,000 Grand Ave reconstruction - Henrahan to Leggett 554,724 - 651,599 - Main Street Lighting - 175,000 - -
Main Street Parking Lot 98,243 1,200,000 156,021 2,010,000 Montgomery Ave reconstuction - Jaye to H 55 - - -
Morton Ave reconstruction 158,129 - - -
Newcomb and Mulberry Traffic Signal - - - 600,000
Pavement management program 894 - 4,287 -
Street median rehabilitation - 50,000 - -
Union Ave reconstruction - environmental/row acquisition 621 - - - Villa Street reconstruction - Olive to Henderson 2,141,534 - - - Total 3,744,811 2,625,000 2,011,907 3,810,000
Available balance, end of year $ 15,285,386 $ 1,953,928 $ 13,536,813 $ 2,010,488 13 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027 total $871,753 and include the following:

Appropriation
Navigation Center Expansion $ 854,761
Technology equipment and infrastructure updates 16,992
Total $ 871,753
14 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

AMERICAN RESCUE PLAN ACT
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 540,464 $ 917,958 $ 985,866 $ 1,112,847 Add:

Revenues from:

Federal grant - ARPA 1,134,742 7,153,868 5,849,102 871,753 Interest income 445,402 100,000 121,566 100,000
Total 1,580,144 7,253,868 5,970,668 971,753
Less:

Appropriations for:

Public health 36 - - -
- Crisis intervention specialist 61,563 - - -
- Homeless outreach vehicle - 50,000 - -
- PD dispatch computer consoles 16,151 - 33,771 -
- Technology infrastructure upgrades 23,280 47,334 35,883 16,992 Administrative expenses 707 - - -
Revenue replacement
- Parks master plan 90 - - -
- Sports complex lighted baseball fields 30,065 126,000 108,634 - Hayes Field lights 236,815 - - -
- Golf course driving range improvements 116,154 - - -
- Navigation Center 582,122 2,321,246 1,466,485 854,761 - Community Center/Park 67,759 4,266,673 4,198,914 -
Total 1,134,742 6,811,253 5,843,687 871,753
Available balance, end of year $ 985,866 $ 1,360,573 $ 1,112,847 $ 1,212,847 15 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027 total $7,987,500 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 2,385,000
Henderson Ave. rehabilitation – Westwood to Patsy 15,000 Main Street:

Phase IIB – Olive and Garden Ave reconstruction 80,000
Miscellaneous alleys 75,000
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
Pavement program – citywide evaluation 150,000
Rock crushing and screening 70,000
Signs and signals upgrade (countdown timers) 150,000
Street intersection safety evaluation 25,000
Synchronization of signals 100,000
Traffic Signal:

Porter Road at Olive Avenue 660,000
Newcomb at Mulberry 600,000

16 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027
Upgrade of signals to ITS technology 200,000
Villa from Olive to Henderson – Porter Slough Crossing 977,500 Westwood St. – Henderson to Westwood/Porter Slough 50,000 Total $ 7,987,500
17 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

SPECIAL GAS TAX FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 4,201,869 $ 3,929,292 $ 4,478,447 $ 4,413,188 Add:

Revenues from:

State Gas Tax, Section 2105 391,070 397,245 408,794 415,919 State Gas Tax, Section 2107 518,754 529,220 546,354 556,178 State Gas Tax, Section 2107.5 7,500 7,500 7,500 7,500
State Gas Tax, Section 2106 226,897 231,065 226,365 230,296 State Gas Tax, Section 2103 601,287 615,320 609,707 621,998 RMRA - SB1 1,717,412 1,704,467 1,683,804 1,785,140
Grants 389,025 2,285,000 405,123 2,280,000
Interest income 239,288 100,000 104,410 100,000
Total 4,091,233 5,869,817 3,992,057 5,997,031
Less:

Appropriations for:

Capital projects 2,429,831 8,026,617 2,567,162 7,987,500 Total 2,429,831 8,026,617 2,567,162 7,987,500
Transfers to General Fund for:

Street Maintenance 645,936 746,713 769,553 753,100
Street Lighting 738,888 744,965 720,601 724,038
Total 1,384,824 1,491,678 1,490,154 1,477,138
Available balance, end of year $ 4,478,447 $ 280,814 $ 4,413,188 $ 945,581 18 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027 total $19,223,600 and include the following:

Appropriation
Butterfield corridor improvements $ 1,506,000
Cold mix overlay program 1,000,000
HAWK crossings – various locations 1,800,000
Main St intersection improvements 1,710,000
Main St downtown reconstruction Phase IIB - Olive to Garden 20,000 Microsurfacing – design - various streets 40,000
Olive Ave bridge widening 500,000
Olive Ave median island safety project – Beverly to Maston 610,000 Overland Recreation Center/Park 900,000
Rapid flashing beacons – various locations 745,000
Skateboard Park improvements - lighting 40,000
SR 65 Interchange – Construct auxiliary 3,300,000
Traffic signals – Newcomb and Mulberry
Newcomb and Mulberry 34,000
Porter and Olive 50,000
Tule River Tribe complete streets and two pedestrian bridges 896,000 Veteran’s Park trail – Phase II 1,800,000
Westwood St – Henderson to Westfield including Porter Slough 572,600 Westwood St intersection 3,700,000
Total $ 19,223,600

19 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

LOCAL TRANSPORTATION FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 9,302,329 $ (2,357,003) $ (4,748,282) $ (12,841,523) Add:

Revenues from:

State Gas Tax, Section 325 1,019,504 2,500,000 25,251 2,500,000 Sales Tax - Measure R - Local 1,623,004 1,580,000 1,563,852 1,570,000 Sales Tax - Measure R - Regional - 11,600,496 - 9,210,000 Sales Tax - Measure R - Alternative 98,230 7,511,502 35,648 4,316,001 Grants 1,094,133 15,160,288 - 3,370,999
Interest income 245,569 100,000 - 100,000
Total 4,080,440 38,452,286 1,624,751 21,067,000
Less:

Appropriations for:

Capital projects - LTF 762,043 585,914 301,674 34,000
Capital projects - grants 1,160,572 2,454,999 144,062 3,370,999 Capital projects - Measure R - Local 1,034,740 2,548,607 31,241 2,292,600 Capital projects - Measure R - Regional 595,711 11,260,000 28,882 9,210,000 Capital projects - Measure R - Alternative 14,577,985 7,511,502 9,212,133 4,316,001 Total 18,131,051 24,361,022 9,717,992 19,223,600
Available balance, end of year $ (4,748,282) $ 11,734,261 $ (12,841,523) $ (10,998,123) 20 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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
2026-2027

TRAFFIC SAFETY FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 16,022 $ - $ 11,382 $ - Add:

Revenues from:

Interest Income 845 850 864 850
Vehicle Code Fines 66,204 75,000 61,137 75,000
Total 67,049 75,850 62,001 75,850
Less:

Transfers to General Fund for:

Street Maintenance 71,689 75,850 73,383 75,850
Total 71,689 75,850 73,383 75,850
Available balance, end of year $ 11,382 $ - $ - $ -
22 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

The projects proposed for fiscal year 2026-2027 total $990,000 and include the following:

Appropriation
Multi-Sport Field Improvements $ 500,000
Murry Park perimeter path 165,000
Murry Park Pool improvements 325,000
Total $ 990,000

23 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

COMMUNITY DEVELOPMENT BLOCK GRANT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,477,336 $ 1,284,909 $ 1,793,816 $ 948,999 Add:

Revenues from:

State grants 708,696 1,019,058 - 1,319,058
Federal grants 910,201 739,428 653,932 655,291
Interest income 71,795 45,000 62,120 55,000
Program Income/Other 124,247 1,900,200 248 1,900,250
Total 1,814,939 3,703,686 716,300 3,929,599
Less:

Appropriations for:

Operations 135,971 203,235 148,811 190,450
Loans 395,843 500,000 323,689 500,000
Programs/Capital 609,970 1,905,654 1,088,617 990,000
Subtotal 1,141,784 2,608,889 1,561,117 1,680,450
Debt service - - - -
Total 1,141,784 2,608,889 1,561,117 1,680,450
Transfer to:

General Fund 356,675 - - -
Total Appropriations and Transfers 1,498,459 2,608,889 1,561,117 1,680,450 Available balance, end of year $ 1,793,816 $ 2,379,706 $ 948,999 $ 3,198,148 24 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027 include the following:

Appropriation
Fleet Replacement $ 170,000
Facility Improvements 293,074
New bus maintenance facility 8,000,000
Transit Center improvements – exterior and lobby 243,000 Total $ 8,706,074

25 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

TRANSIT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 442,563 $ 4,989,650 $ (750,272) $ 2,155,582 Add:

Revenues from:

LTF 3,620,348 4,134,325 4,134,325 1,516,137
STAF 925,602 812,002 957,254 812,002
Sales tax, Measure R - 170,000 - 170,000
TCRTA Reimbursements (1,467) - - -
Farebox 125,082 675,000 192,231 415,000
Grants 2,951,608 19,316,400 11,688,883 11,938,085
Other income 120,261 18,322 238,933 248,102
Reimbursements 35,466 - - -
Total 7,776,900 25,126,049 17,211,626 15,099,326
Less:

Appropriations for:

Capital outlay 2,071,776 17,333,000 7,861,003 8,706,074 Operations 6,897,959 6,932,523 6,444,769 6,393,252
Total 8,969,735 24,265,523 14,305,772 15,099,326
Available balance, end of year $ (750,272) $ 5,850,176 $ 2,155,582 $ 2,155,582 26 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

27 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

SPECIAL SAFETY GRANTS
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (137,130) $ 278,872 $ 193,776 $ 195,244 Add:

Revenues from:

State grants 139,740 206,533 201,039 206,563
Federal grants 821,119 95,000 104,473 95,000
Other grants 254,664 35,824 33,854 35,824
Police services - - - -
Interest income 6 100 3,338 100
Other income 3,500 8,100 19,610 5,100
Total 1,219,029 345,557 362,314 342,587
Less:

Appropriations for:

Police services 450,633 345,357 360,846 342,387
Fire services 437,490 - - -
Children Zone (HCZ model) - - - -
Total 888,123 345,357 360,846 342,387
Available balance, end of year $ 193,776 $ 279,072 $ 195,244 $ 195,444 28 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

29 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

SEWER OPERATING FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,836,960 $ 1,448,168 $ 6,268,088 $ 10,126,186 Add:

Revenues from:

Property assessments 242,698 240,000 235,745 240,000
Interest income 127,818 50,000 185,255 110,000
Rental income 94,604 95,000 94,604 95,000
Sewer user fees 11,611,513 11,540,000 12,321,866 12,509,360 Tank dumping charges 157,102 150,000 103,093 125,000
Laboratory fees 248,917 220,000 256,151 245,000
Other revenues 183,818 133,700 186,264 157,700
Total Revenues 12,666,470 12,428,700 13,382,978 13,482,060 Less:

Appropriations for:

Collection system expenses 2,219,907 2,359,395 2,347,997 2,436,652 Treatment plant expense 3,975,334 4,222,621 4,119,949 4,310,602 Industrial monitoring 93,599 103,717 97,861 106,062
Laboratory 523,217 565,649 485,461 581,389
Capital Projects - 30,000 - 30,000
Subtotal 6,812,057 7,281,382 7,051,268 7,464,705
Debt service principal 1,423,286 1,473,612 1,473,612 1,525,127 Total Appropriations 8,235,343 8,754,994 8,524,880 8,989,832 Less:

Transfers to:

Sewer revolving fund - 1,000,000 1,000,000 1,500,000
Wastewater Treatment Capital Reserve - - - -
Total Transfers - 1,000,000 1,000,000 1,500,000
Available balance, end of year $ 6,268,088 $ 4,121,874 $ 10,126,186 $ 13,118,414 30 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027, the following projects, totaling $5,248,558 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 25,000
Master plan payback 355,537
Mathew St. Reconstruction – sewer main design 100,000
MS4 discharge improvements 200,000
MS4 permit and compliance program 83,021
Morton Ave Rehab / Reconstruction – Westwood to Mathew
Lift Station #9 upgrade and forced main 1,150,000
Utility cover adjustments 300,000
Westfield Ave Master Plan Utilities – sewer/force main 1,500,000 Westfield – Main St to SR65 – storm drain 725,000
Total $ 5,248,558
31 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

SEWER REVOLVING FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 6,742,037 $ 5,786,380 $ 5,602,431 $ 4,461,617 Add:

Revenues from:

Interest income 368,926 220,000 171,059 200,000
Service fees 55,109 25,000 15,997 25,000
Development fees 98,322 110,000 118,311 115,000
Interdepartmental service charges 192,013 191,000 286,826 260,000 Depreciation reserve 45,000 45,000 45,000 45,000
Other revenue - - - -
Total 759,370 591,000 637,193 645,000
Add:

Transfer from:

Sewer operating fund - 1,000,000 1,000,000 1,500,000
Total - 1,000,000 1,000,000 1,500,000
Less:

Appropriations for:

Equipment replacement 8,667 22,500 2,851 28,500
Capital projects 1,890,309 5,686,328 2,775,156 5,248,558 Total 1,898,976 5,708,828 2,778,007 5,277,058
Available balance, end of year 5,602,431 1,668,552 4,461,617 1,329,559 Less:

Equipment replacement fund 881,917 1,500,000 1,139,691 1,200,000 Available for capital projects $ 4,720,514 $ 168,552 $ 3,321,926 $ 129,559 32 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 $5,092,266 are proposed for the fiscal year 2026- 2027:

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 825,000
Digester cleaning, coating and piping replacement 117,266 Effluent meter replacement 40,000
Effluent outfall pump maintenance 120,000
Emergency generator (200KW) 285,000
Headworks grinder replacement 75,000
Manhole 10A inspection / repair 100,000
Monitor well evaluation and installation 100,000
Office building replacement (design) 200,000
Plant #1 – reclamation area pipeline installation 150,000 Safe drinking water supply deliveries 50,000
Screw press / daft repairs 120,000
Sludge line – Westwood Bridge over Tule River 30,000
33 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027
Appropriation
Sludge Transfer Pump Replacement $ 300,000
Treatment water filling station 150,000
WAS / RAS pump replacement 300,000
Total $ 5,092,266

34 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

WASTEWATER TREATMENT FACILITY CAPITAL RESERVE
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 9,604,282 $ 10,324,214 $ 10,478,031 $ 12,235,954 Add:

Revenues from:

Interest income 486,100 275,000 270,681 275,000
Development fees 865,276 890,000 1,100,194 990,000
Interdepartmental service charges 110,903 105,000 269,560 269,560 Depreciation reserve 125,000 125,000 125,000 125,000
Other revenue 885 - - -
Total 1,588,164 1,395,000 1,765,435 1,659,560
Less:

Appropriations for:

Equipment replacement 235,398 5,500 - -
Capital projects 479,017 6,913,575 7,512 5,092,266
Total 714,415 6,919,075 7,512 5,092,266
Available balance, end of year 10,478,031 4,800,139 12,235,954 8,803,248 Less:

Equipment replacement fund 660,118 799,085 871,732 1,040,284 Available for capital projects $ 9,817,913 $ 4,001,054 $ 11,364,222 $ 7,762,964 35 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

36 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

SOLID WASTE FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,616,330 $ 3,798,523 $ 3,714,041 $ 5,736,147 Add:

Revenues from:

State grants 18,799 19,000 18,806 19,000
Interest income 47,672 15,000 89,297 45,000
Residential charges 5,375,237 5,600,000 5,674,339 5,650,000 Commercial charges 4,597,677 4,900,000 4,929,939 4,930,000 Roll-Off charges 1,070,067 980,000 883,792 950,000
Recycling charges 9,766 15,200 13,429 15,000
Other revenues 166,687 134,000 170,644 144,500
Total 11,285,905 11,663,200 11,780,246 11,753,500
Less:

Appropriations for:

Refuse collection 6,617,901 6,656,570 7,165,541 7,179,956 Green waste program 1,118,867 1,151,349 1,134,316 1,371,306 Street sweeping 281,342 297,427 283,116 296,120
Curbside recycling 580,021 583,397 608,046 807,221
Waste recycling 472,470 496,719 444,768 399,442
Graffiti removal 117,593 122,234 122,353 127,781
Capital Projects 30,000 - 30,000
Total 9,188,194 9,337,696 9,758,140 10,211,826
Add:

Transfers from:

Solid Waste Capital Reserve Fund - - - -
Total Transfers - - - -
Available balance, end of year $ 3,714,041 $ 6,124,027 $ 5,736,147 $ 7,277,821 37 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 $4,165,000 are proposed for the following projects in fiscal year 2026-2027:

Appropriation
Corporation yard parking lot rehabilitation $ 60,000
Front Loader Refuse Truck 400,000
Maintenance Facility property acquisition 955,000
Roll-off Refuse Truck 250,000
Street sweeper 500,000
Side Loader Refuse Truck (2) 1,000,000
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 $ 4,165,000
38 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

SOLID WASTE CAPITAL RESERVE FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 6,621,514 $ 4,900,955 $ 5,017,990 $ 6,193,497 Add:

Revenues
Federal/State grants - - - -
Interest income 269,108 140,000 144,409 140,000
Interdepartmental service charges 1,234,287 1,000,000 1,405,157 1,405,157 Other revenue 9,435 - 4,315 -
Total 1,512,830 1,140,000 1,553,881 1,545,157
Less:

Appropriations for:

Equipment 3,116,354 500,000 378,374 500,000
Capital projects - 1,560,000 - 4,165,000
Total 3,116,354 2,060,000 378,374 4,665,000
Available balance, end of year $ 5,017,990 $ 3,980,955 $ 6,193,497 $ 3,073,654 39 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

40 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

AIRPORT OPERATING FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 2,896,314 $ 3,032,817 $ 3,697,851 $ 3,974,529 Add:

Revenues from:

Interest income 117,904 115,000 102,676 115,000
State grants 10,000 10,000 10,000 10,000
Federal grants - - - -
Rental income 290,132 299,500 339,718 299,500
Concessions 17,103 17,200 17,299 17,200
Fueling operations 2,727,052 2,000,000 2,057,236 2,000,000 Service fees 84,979 68,000 61,731 68,000
Other revenues 14,010 11,400 15,075 11,400
Total 3,261,180 2,521,100 2,603,735 2,521,100
Less:

Appropriations for:

Operations 2,459,643 2,465,463 2,207,557 2,422,697
Capital - 59,500 - -
Total 2,459,643 2,524,963 2,207,557 2,422,697
Less:

Transfers to:

Airport Development Fund - 119,500 119,500 220,325
Total Transfers - 119,500 119,500 220,325
Available balance, end of year $ 3,697,851 $ 2,909,454 $ 3,974,529 $ 3,852,607 41 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027, the following capital projects in the amount of $1,880,000 are proposed:

Appropriation
Airfield Electrical Improvements $ 710,000
Fuel Island Secondary Containment 250,000
Runway Rehabilitation (design/pavement management) 870,000 Taxiway Rehabilitation 50,000
Total $ 1,880,000
42 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

AIRPORT REPLACEMENT AND DEVELOPMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,530,729 $ 1,941,247 $ 1,128,511 $ 1,164,379 Add:

Revenues from:

Interest income 87,097 15,000 31,723 25,000
State grants - 19,000 - 34,675
Federal grants - 551,108 227,748 1,375,000
Interdepartmental service charges 91,684 93,000 98,013 96,000 Other revenues 4,470 - - -
Total 183,251 678,108 357,484 1,530,675
Add:

Transfer from:

Airport operating fund - 119,500 119,500 -
Less:

Appropriations for:

Equipment 56,230 - 91,116 -
Capital projects 529,239 1,280,278 350,000 1,659,675
Total 585,469 1,280,278 441,116 1,659,675
Available balance, end of year 1,128,511 1,458,577 1,164,379 1,035,379 Less:

Equipment replacement fund 374,382 425,772 397,482 513,655 Available for capital projects $ 754,129 $ 1,032,805 $ 766,897 $ 521,724 43 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

44 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GOLF COURSE FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (2,487,002) $ (2,797,201) $ (2,498,112) $ (2,395,916) Add:

Revenues from:

Daily green fees 119,075 145,000 100,329 125,000
Membership Fees 34,035 40,000 26,650 30,000
Cart rentals 88,191 110,000 86,104 95,000
Other revenues 25 200 - 200
Total 241,326 295,200 213,083 250,200
Transfers from:

General Fund 301,368 400,000 400,000 400,000
Replacement Fund - 29,000 29,000 29,000
Total 301,368 429,000 429,000 429,000
Less:

Appropriations for:

Operations 553,804 553,182 539,887 548,074
Total 553,804 553,182 539,887 548,074
Available balance, end of year $ (2,498,112) $ (2,626,183) $ (2,395,916) $ (2,264,790) 45 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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. 46 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GOLF COURSE REPLACEMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 368,126 $ 331,558 $ 428,576 $ 456,827 Add:

Revenues from:

Interest income 11,067 7,000 10,271 8,000
Interdepartmental service charges 48,958 50,000 46,980 50,000 Other revenues 425 - - -
Total 60,450 57,000 57,251 58,000
Less:

Appropriations for:

Equipment replacement - 30,000 - 30,000
Total - 30,000 - 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 $ 428,576 $ 329,558 $ 456,827 $ 455,827 47 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

48 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

WATER OPERATING FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 3,790,027 $ 5,095,912 $ 6,010,857 $ 8,724,594 Add:

Revenues from:

Interest income 129,634 100,000 144,589 125,000
Lease of water rights - - 11,685 12,000
Water sales 12,927,617 14,665,000 15,161,006 14,665,000 Service fees 153,133 152,000 147,760 154,000
Code enforcement fees 800 800 200 800
Other revenues 256,726 245,000 252,123 260,000
Total 13,467,910 15,162,800 15,717,363 15,216,800
Less:

Appropriations for:

Operations 7,437,997 9,925,938 9,832,408 10,684,047
Meter Reading 412,032 449,356 432,150 372,666
Water Quality Assurance 511,106 576,040 701,929 678,582 Hydrant Testing 278,017 454,150 418,163 372,921
Recycled Water 99,678 385,243 149,566 426,117
Capital Projects - 30,000 - 30,000
Subtotal 8,738,830 11,820,727 11,534,216 12,564,333
Debt service principal 834,684 869,410 869,410 914,480
Total 9,573,514 12,690,137 12,403,626 13,478,813
Less:

Transfers to:

Water Replacement Fund 1,673,566 1,200,000 600,000 -
Total Transfers 1,673,566 1,200,000 600,000 -
Available balance, end of year $ 6,010,857 $ 6,368,575 $ 8,724,594 $ 10,462,581 49 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027 total $27,845,898 and includes the following:

Appropriation
Corporation yard parking lot rehabilitation $ 60,000
Del Oro consolidation (SWRCB Grant) 4,000,000
Downtown pipe replacement 300,000
Well #34 (Akin/Central Mutual) (SWRCB Grant) 4,783,035
Electrical upgrades for water facilities 250,000
Flatbed trailer (excavator) 230,000
Fourth St – Henderson to Morton water main replacement 910,000 Grand Ave Reconstruction - 4th to Henrahan water line 400,000 Hope School consolidation (SWRCB Grant) 3,000,000
Integrated Regional Water Management Plan & implementation 25,000 Martin Hill 3MG tank booster upgrade 350,000
Master plan payback 440,282
Master plan update 40,000
Mathew St – Henderson to Monache – pipe to Porter Slough ditch 25,000 Morton Ave water line (Westwood to Mathew) 1,800,000
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:

North recharge basin – NW of FKC, W of Westwood 2,615,533

50 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027
Appropriation
Stormwater capture and recharge $ 680,000
Storage reservoir rehabilitation program:

Airport 300K water tank 150,000
East Porterville 3MG 200,000
Highland 305K tank 150,000
Scenic Heights tank overflow 850,000
Success Reservoir enlargement project 175,000
Tertiary treatment plant – corporation yard 300,000
Tertiary treatment plant – satellite plant (PADA) 100,000 Tule River JPA administration 17,048
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) 1,500,000
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 Total $ 27,845,898
51 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

WATER REPLACEMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 18,963,788 $ 15,673,708 $ 17,101,071 $ 17,141,510 Add:

Revenues from:

Federal & State grants - 20,000,000 14,359 11,783,035
Interest income 592,620 550,000 491,944 525,000
Service fees 13,454 16,000 11,504 15,000
Development fees 148,157 155,000 164,428 160,000
Interdepartmental service charges 564,009 705,000 809,792 755,000 Depreciation reserve 155,162 155,162 155,162 155,162
COP financing 1,673,566 5,300,000 5,678 1,800,000
Other revenue 13,240 - - -
Total 3,160,208 26,881,162 1,652,867 15,193,197
Add:

Transfer from:

Water Operating Fund - 1,200,000 600,000 -
Total - 1,200,000 600,000 -
Less:

Appropriations for:

Equipment replacement 552,216 459,000 267,224 666,000
Capital projects 4,445,253 15,866,934 1,925,167 14,262,863 Capital projects - bond proceeds 6,822 5,300,000 5,678 1,800,000 Capital projects - grants 18,634 17,000,000 14,359 11,783,035 Total 5,022,925 38,625,934 2,212,428 28,511,898
Available balance, end of year 17,101,071 5,128,936 17,141,510 3,822,809 Less:

Equipment replacement fund 3,584,281 3,100,000 4,003,020 3,600,000 Available for capital projects $ 13,516,790 $ 2,028,936 $ 13,138,490 $ 222,809 52 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027 include $1,625,433 for the 2021 Refinancing Project Certificates of Participation.

53 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

GENERAL GOVERNMENT - DEBT SERVICE FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 33,808 $ 872 $ 82,406 $ 81,270 Add:

Revenues from:

Interest income 3,552 3,000 1,494 1,500
Other revenues - - - -
Total 3,552 3,000 1,494 1,500
Less:

Appropriations for:

Administrative expense 1,500 1,500 2,630 1,650
Debt redemption 1,579,461 1,630,863 1,630,863 1,625,433 Total 1,580,961 1,632,363 1,633,493 1,627,083
Other financing sources (uses):

Transfers from General Fund 1,626,007 1,630,863 1,630,863 1,625,433 Total 1,626,007 1,630,863 1,630,863 1,625,433
Less:

Transfer to:

General Fund - - - -
Available balance, end of year $ 82,406 $ 2,372 $ 81,270 $ 81,120 54 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

55 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

RISK MANAGEMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (3,757,002) $ (6,384,763) $ (5,909,216) $ (7,376,778) Add:

Revenues from:

Interest income - - - -
Liability Program 870,000 1,119,996 1,119,996 1,119,996 Health and Life 6,352,778 6,500,000 6,369,126 6,500,000 Unemployment 144,145 145,000 147,352 148,000
Worker's Comp 1,777,152 1,800,000 1,836,504 1,850,000
Automobile/Property 569,710 697,441 899,350 900,000
Other revenues 727 500 707 500
Total Revenues 9,714,512 10,262,937 10,373,035 10,518,496 Less:

Appropriations for:

Liability Program 1,656,162 2,094,421 2,051,679 2,226,841 Health and Life 6,738,166 6,700,000 6,921,885 6,700,000 Unemployment 81,108 50,000 68,005 60,000
Worker's Comp 1,696,527 1,535,000 1,293,237 1,463,878
Automobile/Property 1,095,533 1,375,644 951,552 1,167,643 Employment Practices 328,125 360,000 350,256 460,000
Administration 263,435 277,542 195,867 287,047
Subtotal 11,859,056 12,392,607 11,832,481 12,365,409
Capital Projects 7,670 400,000 8,116 -
Total Expenditures 11,866,726 12,792,607 11,840,597 12,365,409 Add:

Transfer from General Fund - - - 100,000
Available balance, end of year $ (5,909,216) $ (8,914,433) $ (7,376,778) $ (9,123,691) 56 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

57 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

EQUIPMENT MAINTENANCE FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ (445,620) $ (132,268) $ (173,543) $ 328,822 Add:

Revenues from:

Interest income 6,092 3,000 6,407 4,000
Rental income 25,498 25,000 21,696 25,000
Fuel sales 1,944,722 1,950,000 1,888,660 1,950,000
Interdepartmental service charges 781,739 780,000 751,320 780,000 Other service charges 2,565,502 2,580,000 2,641,109 2,680,000 Total 5,323,553 5,338,000 5,309,192 5,439,000
Less:

Appropriations for:

Equipment maintenance 5,051,476 4,993,053 4,806,827 5,143,650 Total 5,051,476 4,993,053 4,806,827 5,143,650
Available balance, end of year $ (173,543) $ 212,679 $ 328,822 $ 624,172 58 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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. 59 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

EQUIPMENT MAINTENANCE REPLACEMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 1,091,820 $ 1,302,172 $ 1,319,061 $ 1,532,706 Add:

Revenues from:

Interest income 53,759 32,000 37,874 34,000
Interdepartmental service charges 173,482 170,000 175,771 175,000 Other revenue - - - -
Total 227,241 202,000 213,645 209,000
Less:

Appropriations for:

Equipment replacement - - - 80,000
Total - - - 80,000
Available balance, end of year $ 1,319,061 $ 1,504,172 $ 1,532,706 $ 1,661,706 60 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

61 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

LANDSCAPE MAINTENANCE DISTRICTS FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 30,640 $ (22,553) $ (30,824) $ (35,236) Add:

Revenues from:

Property assessments 175,725 180,000 208,051 190,000
Total 175,725 180,000 208,051 190,000
Less:

Appropriations for:

Maintenance and repair 237,189 270,987 212,463 271,032
Total 237,189 270,987 212,463 271,032
Available balance, end of year $ (30,824) $ (113,540) $ (35,236) $ (116,268) 62 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 2026-2027, the following projects, totaling $45,875 are proposed for funding:

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

ANNUAL BUDGET
2026-2027

TRANSPORTATION DEVELOPMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 2,478,345 $ 2,700,611 $ 2,754,856 $ 2,951,585 Add:

Revenues from:

Interest income 126,451 75,000 65,645 76,000
Development fees 300,060 260,000 281,084 270,000
Total 426,511 335,000 346,729 346,000
Less:

Appropriations for:

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

Transfers to:

General Fund 150,000 150,000 150,000 150,000
Available balance, end of year $ 2,754,856 $ 2,839,736 $ 2,951,585 $ 3,101,710 64 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

65 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

PARK DEVELOPMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ - $ - $ - $ -
Add:

Revenues from:

Interest income 426 200 287 250
Development fees 116,457 90,000 86,806 90,000
Total 116,883 90,200 87,093 90,250
Less:

Transfers to General Fund:

Debt Service 109,543 82,700 79,598 82,600
Transfers to Airport Fund:

Sports Complex Lease 7,340 7,500 7,495 7,650
Total 116,883 90,200 87,093 90,250
Available balance, end of year $ - $ - $ - $ -
66 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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 $1,003,000 are proposed in fiscal year 2026-2027 for the following projects:

Appropriation
Floodplain management $ 10,000
Master plan payback 160,000
Morton Ave Rehabilitation – storm drain 375,000
Westfield Avenue master plan utilities – storm drain 458,000 Total $ 1,003,000

67 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

STORM DRAIN DEVELOPMENT FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 3,131,544 $ 3,485,676 $ 3,535,410 $ 3,637,930 Add:

Revenues from:

Interest income 158,343 70,000 86,203 79,000
Development fees 252,604 240,000 288,158 275,000
Total 410,947 310,000 374,361 354,000
Add:

Transfer from:

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

Appropriations for:

Capital projects 7,081 1,474,000 271,841 1,003,000
Total 7,081 1,474,000 271,841 1,003,000
Available balance, end of year $ 3,535,410 $ 2,321,676 $ 3,637,930 $ 2,988,930 68 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

69 CITY OF PORTERVILLE

ANNUAL BUDGET
2026-2027

BUILDING CONSTRUCTION FUND
2025-2026
2024-2025 Original Revised 2026-2027
Actual Estimate Estimate Estimate
Available balance, beginning of year $ 169,577 $ 169,577 $ 172,619 $ 172,479 Add:

Revenues from:

Interest income 8,535 4,000 4,600 4,500
Total 8,535 4,000 4,600 4,500
Less:

Appropriations for:

Transfers to General Fund 5,493 4,000 4,740 4,500
Total 5,493 4,000 4,740 4,500
Available balance, end of year $ 172,619 $ 169,577 $ 172,479 $ 172,479 70 CITY OF PORTERVILLE

ANNUAL BUDGET
2026– 2027

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.

71 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 - 2027

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE

GENERAL GOVERNMENT
Update Circulation Element, incl fee structure, State mandated 89-9026 $ 50,000 General Fund Development ordinance update 89-9033 51,000 General Fund Emergency Communications Center Radio Upgrade 03-3095-73 1,013,503 Equipment Replacement Fund Emergency Operations Center/FS #71 89-9054 1,098,892 Cal OES sub-award grant Fire Station remodels (design) 89-9032 38,110 Measure I FS #72 89-9032
Construction/CM/Contingency 2,010,316 Measure H
Construction/CM/Contingency 1,223,684 Measure I
Furnishings 100,000 Measure H
FS #74 - type 1 engine 03-3095-72 199,200 Equipment Replacement Fund Maintenance Facility property acquisition 955,000 Solid Waste Reserve Technology upgrades:

Accounting Software Update 89-9059 100,000 ERF/Water Operating/Sewer Operating/Solid Waste Funds Permitting & Asset Management Software 89-90102 100,000 General Fund TOTAL $ 6,939,705

STREETS & SIGNALS
Castle Avenue extension 89-91119 $ 250,000 STP
Downtown parking lots:

Main Street parking lot 89-9007 2,010,000 Measure I
Grand Ave reconstruction - 4th to Plano 89-91106 2,385,000 SGT / SB1 - RMRA/STP 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) 89-91114 600,000 ATP/Measure R - AT Main Street: 89-91101
Phase IIB - Olive and Garden Ave design 20,000 Measure R - Local Phase IIB - Olive and Garden Ave reconstruction 80,000 SB1 - RMRA Microsurfacing: 89-9167
Design 40,000 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 Northwest Street Improvements 89-91126
Henderson Ave. rehabilitation design - Westwood to Patsy 15,000 STP Westwood St - partial reconstruction - Henderson Ave 622,600 Measure R - Local/STP Olive Ave Gateway Improvments - Design/Environmental Measure R - Regional 72 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 - 2027

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) 610,000 Measure R - Local Pavement mgt program citywide evaluation 89-9127 150,000 Special gas tax Rapid flashing beacons: 89-91120
Design 25,000 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
Rock crushing and screening 89-91100 70,000 STP
Scranton/Westwood/West/Worth realignment 89-91112 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 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 Synchronization of signals 100,000 Special gas tax
Traffic safety evaluation 89-9105 25,000 STP
Traffic signals:

Newcomb @ Mulberry 89-91117 1,234,000 LTF/SGT/MI
Porter Road @ Olive Ave 89-91116 710,000 Measure R - Local/HSIP Westwood @ Westfield 45,875 Transportation impact fees
Tule River Tribe complete streets and two pedestrian bridges 89-91121 896,000 ATP Upgrade of signals to ITS technology 200,000 Special gas tax Villa St - Olive to Henderson - Porter Slough Crossing 89-91102 977,500 SB1 - RMRA TOTAL $ 26,820,975
73 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 - 2027

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 83,021 Sewer Revolving Fund MS4 - discharge improvements 89-9274 200,000 Sewer Revolving Fund Master plan payback 89-9208 160,000 Developer Fees
Morton Ave - storm drain (Westwood to Mathew) 375,000 Developer Fees Westfield Avenue Master Plan Utiities
Storm Drain design & construction 458,000 Developer Fees Westfield Storm Drain - Main St to SR65 (incl. Hayes Field) 725,000 Sewer Revolving Fund TOTAL $ 2,361,021

PARKS AND LEISURE SERVICES
ADA improvements - city facilities $ 100,000 GF Deferred Maintenance Reserve Butterfield Stage Corridor Improvements:

W North Grand to Yates (incl CGSS) 89-91110 1,506,000 ATP / Measure R - Alt City hall roof replacement 89-9486 700,000 GF Deferred Maintenance Reserve Downtown Holiday Decor 01-1010-66 40,000 GF Community Promotions Downtown PA System 150,000 Measure I
Library - new facility - design & construction support 89-9483 2,115,820 CSL Grant/Insurance proceeds Multi-Sport field improvements (Santa Fe Sportsflex): 89-9812 Design 650,000 CDBG/NPS
Murry Park Pool:

Design 100,000 CDBG
Restroom renovation 100,000 CDBG
Restroom roof & snackbar roof 125,000 CDBG
Murry Park pond perimeter path & amenities 165,000 CDBG Navigation Center Expansion 89-94100 854,761 ARPA
Overland Community Center / Park (4th St) 89-9411 11,457,847 Prop 68/ARPA/Measure R - Alt/Measure I Skateboard park improvements 89-9469 40,000 Measure R - Alt Sports Complex Booster Pump 150,000 GFRDM
Trail Safety Call Boxes 32,000 Measure I
Veteran's Park Trail - paving and lighting (phase 2) 89-9446 1,800,000 Measure R - Alt Veteran's Park Trail amenities
Splash pad 150,000 Measure I
TOTAL $ 20,236,428
74 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 - 2027

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE
SEWER
Grand Ave Reconstruction - 4th to Plano 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 Mathew St - sewer design (Henderson to Monache) 100,000 Sewer revolving fund Master plan payback 89-9604 355,537 Developer Fees
Morton Ave - lift station #9 upgrade and forced main (Westwood to Mathew) 1,150,000 Sewer revolving fund Westfield Avenue Master Plan Utilies
Sewer Main design & construction 1,000,000 Sewer revolving fund Force Main construction 500,000 Sewer revolving fund
TOTAL $ 3,530,537
WATER
Consolidations
Del Oro $ 4,000,000 SWRCB grant
Hope School 3,000,000 SWRCB grant
Downtown pipe replacement program 300,000 Water replacement fund East Porterville water infrastructure - Phase 2:

Well #34 (Akin/Central Mutual) 89-9749 4,783,035 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 910,000 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 Martin Hill 3MG tank booster pump upgrade (VFD) 350,000 Water replacement Fund Mathew Street water main design - Henderson to Monache 25,000 Water replacement Fund Master plan payback 89-9768 440,282 Developer fees
Master plan update 89-9703 40,000 Developer fees
Morton Ave - water line/recycled water line (Westwood to Mathew) 1,800,000 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:

North recharge basin - NW of FKC, W of Westwood 89-9734 2,615,533 Water replacement Fund Stormwater capture and recharge 680,000 Water replacement Fund 75 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 - 2027

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE
Storage reservoir rehabilitation program:

Airport 300k water tank cathodic protection 150,000 Water replacement fund East Porterville 3MG tank cathodic protection 89-9791 200,000 Water replacement fund Highland 305K tank cathodic protection 150,000 Water replacement Fund Scenic Heights tank overflow 89-9790 850,000 Water replacement fund Success Reservoir enlargement project 89-9048 175,000 Water replacement fund Tertiary treatment plant - corporation yard 300,000 Bond proceeds Tertiary treatment plant - satellite plant (PADA) 75-7501 100,000 Water replacement fund Tule River JPA administration 89-9046 17,048 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 Water capacity program:

Well #37 - includes piping (Tule River) 89-9735 1,500,000 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 $ 27,735,898

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 (includes #4 conrol repl) 89-9635 825,000 WWTF reserve fund Digester cleaning, coating and piping replacement 89-9642 117,266 WWTF reserve fund Effluent Meter Replacement 40,000 WWTF reserve fund
Effluent outfall pump maintenance 89-9668 120,000 WWTF reserve fund Emergency generator (400kw) 89-9612 285,000 WWTF reserve fund Headworks grinder replacement 89-9666 75,000 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 #1 - Reclamation area pipeline installation 89-9630 150,000 WWTF reserve fund Safe drinking water supply deliveries 89-96110 50,000 WWTF reserve fund Screwpress repairs 89-96111 120,000 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 76 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 - 2027

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE
Treatment water filling station 150,000 WWTF reserve fund WAS / RAS pump replacement 89-9646 300,000 WWTF reserve fund TOTAL $ 5,092,266

TRANSIT
Bus maintenance facility (Prospect St)
Facility Improvements (Gates, Lobby, Furniture, etc.) 89-9324 $ 293,074 FTA grant / LTF Fleet replacement 170,000 LCTOP
New bus maintenance facility 89-9316 8,000,000 SB125
Transit center improvements - exterior and lobby 89-9330 243,000 FTA grant / LTF TOTAL $ 8,706,074

AIRPORT
Airfield Electrical Improvements $ 710,000 FAA-AIP Grant/AOF Fuel Island Secondary Containment Compliance: 89-9970
Construction 250,000 Airport Replacement & Dev fund
Runway Rehabilitation
Design 730,000 FAA-AIP Grant/CA Div of Aero/AOF
Pavement Management 140,000 FAA-AIP Grant
Taxiway Rehabiliation 50,000 AOF
$ 1,880,000
77 ANNUAL BUDGET
Detail Reports
FY 2026/2027
General Fund

REVENUES

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET TAXES

PROPERTY TAXES
4001 Current Secured 3,553,436 3,837,036 4,037,028 4,225,000 2,227,352 4,287,028 4,390,000 4002 Current Unsecured 230,371 258,643 285,122 285,000 290,568 291,568 293,000 4003 Prior Secured/Unsecured 70,140 100,030 105,324 100,000 - 113,295 115,000 4005 ERAF - VLF Backfill 4,979,076 5,293,923 5,586,230 5,400,000 2,957,967 5,915,933 6,122,991 TOTAL PROPERTY TAXES 8,833,023 9,489,633 10,013,704 10,010,000 5,475,886 10,607,824 10,920,991

OTHER TAXES
4011 Sales and Use Tax 8,452,098 7,969,141 8,217,471 7,815,327 3,496,133 8,238,265 8,274,919 4012 Utility Users Tax 5,726,829 5,279,475 5,731,918 5,600,000 2,691,764 5,583,529 5,600,000 4013 Transient Occupancy Tax 785,849 755,093 778,027 800,000 218,695 766,495 785,000 4014 Property Transfer Tax 104,249 104,765 123,890 106,000 76,564 153,128 140,000 4015 Franchises 833,303 856,047 775,772 800,000 29,495 760,330 760,000 4016 Municipal Franchises 1,001,134 1,001,134 1,001,134 1,001,134 500,572 1,001,134 1,001,134 4017 Sales Tax - Public Safety 421,769 399,117 394,773 386,000 168,095 356,190 343,500 4018 Payments in lieu of taxes - 651,069 676,084 676,084 169,021 676,084 676,084 4401 Business Licenses tax 804,933 893,722 1,107,688 1,150,000 534,616 1,069,232 1,080,000 TOTAL OTHER TAXES 18,130,164 17,909,563 18,806,758 18,334,545 7,884,955 18,604,387 18,660,637 TOTAL TAXES 26,963,187 27,399,196 28,820,462 28,344,545 13,360,841 29,212,211 29,581,628

LICENSES & PERMITS
4403 Building Permits 252,116 280,878 399,204 350,000 160,721 348,441 350,000 4404 Plumbing Permits 153,966 158,459 349,687 275,000 145,646 291,293 300,000 4405 Electrical Permits 257,590 176,037 295,492 250,000 111,751 223,502 250,000 4408 Animal Licenses 9,473 9,212 10,914 10,000 5,460 10,920 10,000 4409 Other Licenses and Permits 30,600 60,635 34,338 46,000 45,125 45,685 46,000 TOTAL LICENSES & PERMITS 703,745 685,220 1,089,634 931,000 468,703 919,841 956,000

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2026/27
REV. FROM OTHER AGENCIES
TAXES
4501 Vehicle License Fees in Excess 64,219 77,388 195,446 85,000 - 96,218 95,000 4502 Sales Tax - Measure R (Alt) - - - - - - -
4504 Homeowners Property Tax Relief 20,838 20,860 20,720 21,000 - 20,817 21,000 TOTAL TAXES 85,057 98,248 216,166 106,000 - 117,035 116,000

FEES & GRANTS
4515 Grants - Miscellaneous - - - - - - -
4516 State Grants 251,925 363,589 213,831 69,398 59,485 77,891 66,267 4517 Federal Grants 40,000 - 911,159 381,000 365,141 730,282 11,348 4518 State Reimbursements 72,512 102,364 142,703 80,000 2,111 96,042 95,000 TOTAL FEES & GRANTS 364,437 465,953 1,267,693 530,398 426,737 904,215 172,615 TOTAL REV. FROM OTHER AGENCIES 449,494 564,200 1,483,858 636,398 426,737 1,021,249 288,615

USE OF MONEY & PROPERTY
4601 Interest on Investments 661,004 1,146,519 1,070,776 920,000 502,611 1,005,222 950,000 4604 Rent of Land 31,940 33,901 33,901 32,000 14,376 32,350 32,000 4607 Rent of Building 85,888 43,690 18,066 18,066 9,035 18,066 18,066 4609 Rent of Eqiupment - - - - - - -
TOTAL USE OF MONEY & PROPERTY 778,832 1,224,110 1,122,743 970,066 526,022 1,055,638 1,000,066

FINES & FORFEITURES
4702 Parking Violations 13,499 5,936 5,864 9,000 890 5,485 6,000 4703 Vehicle Code Fines 2,459 2,445 2,685 2,500 2,210 3,835 2,800 4709 Other Fines 8,577 9,909 9,593 10,000 7,696 10,199 10,000 TOTAL FINES & FORFEITURES 24,535 18,290 18,143 21,500 10,795 19,519 18,800

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2026/27

CHARGES FOR SERVICES

PLANNING & ENGINEERING
4801 Planning and Zoning Fees 42,054 41,246 69,143 60,000 24,418 48,835 51,000 4803 Engineering & Inspection Fees 74,842 63,269 79,149 80,000 32,234 64,468 70,000 4805 New Street Lighting 16,992 854 15,899 8,000 658 1,317 4,000 4806 New Fire Hydrants 2,480 1,267 752 1,500 1,011 2,021 2,000 4807 Street, Sidewalk and Curb - - - - - - -
TOTAL PLANNING & ENGINEERING 136,368 106,635 164,945 149,500 58,320 116,641 127,000

PUBLIC SAFETY
4810 Animal Control Services 20,665 18,714 11,175 12,000 4,922 9,844 10,000 4811 Police Services 165,987 204,280 182,610 175,000 49,133 178,267 175,000 4811.3Fingerprinting Fees 17,612 20,876 15,649 20,000 7,919 15,838 18,000 4811.5Vehicle Storage 57,307 55,904 49,601 55,000 26,687 53,374 55,000 4812 Police Cost Recoveries 214,263 298,788 174,995 160,000 174,995 229,349 180,000 4813 Police Records - Services 31,249 31,531 26,955 33,000 11,640 23,280 28,000 4815 Fire Services 6,905 6,857 6,985 7,000 122 6,544 7,000 4816 Weed Abatement Reimbursement 50,929 36,924 62,145 35,000 128,529 155,820 40,000 4816.5Property Abatement Reimbursement - - - - - - 10,000 4818 Code Enforcement Fees 93,970 163,963 150,428 125,000 70,076 120,153 125,000 TOTAL PUBLIC SAFETY 658,887 837,837 680,541 622,000 474,023 792,469 648,000

RECREATION & CULTURE
4830 Freedom Fest 43,040 33,052 49,579 42,000 1,500 31,265 39,000 4831 Library Services 12,906 18,286 16,045 17,000 8,998 17,996 17,000 4832 Pavilions/ballfields Rentals 39,647 46,633 49,157 45,000 12,114 43,058 45,000 4833 Community Center Rentals - - - - - - -
4833.5Zalud House Rentals - - - 2,340 1,442 2,884 2,500 4834 Concessions 5,042 1,230 383 - - - -
4835 Zalud House Admissions - - 2,507 2,970 2,408 3,354 3,100 4836.55Special Programs Revenue 95,775 115,265 126,338 115,000 80,244 130,360 120,000 4836.56RAP Program Revenue 172,973 - - - - - -
4836.59Day Camps Program Revenue 8,368 7,977 1,218 7,000 - - - 4836.63Y.E.S. Elementary Program Rev 1,720,123 93,145 - - - - - 4836.64Y.E.S. Jr High Program Revenue 367,103 34,570 - - - - - 4837 Senior Citizen Program Revenue 12,043 13,886 14,061 14,000 6,551 13,102 14,000 4838 Sports Complex Parking Fees 13,579 16,164 15,494 17,000 5,869 13,466 14,675 4839 OHV Park Fees 19,617 4,790 - - - - -
TOTAL RECREATION & CULTURE 2,510,216 384,996 274,782 262,310 119,126 255,485 255,275

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEET - GENERAL FUND REVENUES
FISCAL YEAR 2026/27

SWIMMING POOL
4841 Swimming Admissions 34,724 40,541 41,639 39,000 17,067 36,633 38,000 4842 Swimming Lessons 27,045 30,918 28,162 31,000 1,586 30,172 31,000 4845 Swimming Pool Rentals 14,175 20,088 20,852 20,000 315 18,630 20,000 4846 Pool Concessions 917 - - - - - -
TOTAL SWIMMING POOL 76,861 91,547 90,653 90,000 18,968 85,435 89,000

MISCELLANEOUS
4891 Passport Fees 70,658 70,976 82,556 77,000 33,637 67,274 75,000 4893 Street Tree Fees 4,275 5,700 16,350 10,000 4,500 9,000 9,500 4897 Interdepartmental Serv Charges 2,538,093 2,900,406 3,487,831 3,675,539 1,901,178 3,802,355 3,800,000 4898 Special Benefit Assessments 3,454 3,454 3,454 3,454 1,727 3,454 3,454 TOTAL MISCELLANEOUS 2,616,481 2,980,537 3,590,191 3,765,993 1,941,042 3,882,083 3,887,954 CHARGES FOR SERVICES 5,998,812 4,401,551 4,801,111 4,889,803 2,611,479 5,132,113 5,007,229

OTHER REVENUES
4991 Sale of Real Property - 200 1,000 - - - -
4992 Sale of Personal Property 1 907 511 - 785 1,571 -
4993 Service Initiation Fees 18,920 20,779 18,940 19,000 9,840 19,680 20,000 4994 Contributions 41,541 383,833 101,557 90,200 22,870 90,741 90,500 4995 Reimbursements and Refunds 121,964 5,054 1,207 1,000 448 897 1,000 4996 Other Financing Sources (Uses) - 1,247,515 101,150 - - - - 4997 Cash Variations 29 (274) (141) - 9 17 -
4998 Penalties 34,293 71,573 114,847 75,000 41,496 82,993 80,000 4999 Other Revenues 2,838 11,768 7,677 7,000 5,703 11,405 8,000 TOTAL OTHER REVENUES 219,586 1,741,355 346,747 192,200 81,151 207,303 199,500 TOTAL REVENUE 35,138,192 36,033,923 37,682,698 35,985,512 17,485,728 37,567,874 37,051,838 General Fund

LEGISLATIVE

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY COUNCIL

PERSONNEL SERVICES
5010-001-010 Salaries, Regular 3,070 2,525 2,930 4,000 1,305 2,610 4,000 TOTAL PERSONNEL SERVICES 3,070 2,525 2,930 4,000 1,305 2,610 4,000

OTHER EXPENSES
5010-001-140 Computer Equipment Mainenance 3,203 3,735 2,536 3,500 2,202 4,390 4,500 5010-001-190 Other Equipment Maintenance 113 63 - 200 - - - 5010-001-220 Printing/Copying - 8 682 500 1,813 - -
5010-001-230 Professional/Temp Service 78,603 80,797 100,688 88,000 27,006 103,700 200,000 5010-001-320 Office/Computer Supplies 847 821 1,388 1,000 35 221 1,000 5010-001-410 Meeting Expenses 9,132 6,131 8,150 5,000 3,989 7,260 7,500 5010-001-410.13 Meeting Expenses-Reyes 317 - - - - - -
5010-001-410.14 Meeting Expenses-Stowe 238 - - - - - -
5010-001-410.15 Meeting Expenses-Flores 5,135 4,157 2,106 - - - - 5010-001-410.17 Meeting Expenses - Carrillo 3,130 2,109 480 - - - - 5010-001-410.18 Meeting Expenses - Tate 1,205 - - - - - - 5010-001-410.19 Meeting Expenses - Weyhrauch 6,448 5,175 1,049 - - - - 5010-001-410.20 Meeting Expenses - Beltran 4,542 5,406 2,569 5,000 2,305 4,610 5,000 5010-001-410.21 Meeting Expenses - Meister 2,906 2,217 3,848 5,000 1,669 3,339 5,000 5010-001-410.22 Meeting Expenses - Green - - 4,717 5,000 543 1,085 5,000 5010-001-410.23 Meeting Expenses - Rivas - - 6,174 5,000 3,188 4,885 5,000 5010-001-410.24 Meeting Expenses - Mckervey - - 4,889 5,000 847 1,694 5,000 5010-001-420 Utilities 3,816 3,206 3,626 4,000 1,879 3,758 5,000 5010-001-450 Publication and Dues 22,542 22,708 23,584 24,000 5 825 1,000 5010-001-660 Other Expense 845 2,108 3,277 2,000 1,279 2,558 5,000 5010-001-910 Special Purpose 72,036 2,418 13,362 100,000 9,000 18,000 100,000 5010-001-920 GF Designated Funds Expenses 12,094 34,275 9,385 15,000 63,977 75,459 15,000 TOTAL OTHER EXPENSES 227,155 175,333 192,510 268,200 119,738 231,785 364,000

CAPITAL OUTLAY
5010-001-730 Other Machinery/Equipment - - 931 - - - -
TOTAL CAPITAL OUTLAY - - 931 - - - -
TOTAL CITY COUNCIL 230,225 177,858 196,370 272,200 121,043 234,395 368,000

CITY OF PORTERVILLE

BUDGET WORKSHEETS - LEGISLATIVE

CITY COUNCIL
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

COMMUNITY PROMOTION

PERSONNEL SERVICES
5010-010-010 Salaries, Regular 16,513 11,419 14,142 46,098 31,654 45,831 48,972 5010-010-020 Salaries, Part-time - - - - - - -
5010-010-030 Salaries, Overtime 28,512 38,658 43,352 37,000 31,454 41,835 45,000 5010-010-090 Benefits 11,122 16,783 19,055 28,057 27,912 32,871 32,091 TOTAL PERSONNEL SERVICES 56,147 66,859 76,549 111,155 91,019 120,537 126,063

OTHER EXPENSES
5010-010-230 Professional/Temp Service - - - - - 425 -
5010-010-410 Meeting Expense 420 - - 500 - - -
5010-010-450 Publication and Dues 74,365 86,722 89,465 90,000 63,032 66,532 68,000 5010-010-600 Freedom Fest 39,774 45,237 51,019 120,345 151 88,500 60,000 5010-010-610 Community Benefit Program - - - 100,000 52,711 77,711 100,000 5010-010-660 Other Expense 80,685 77,201 83,159 78,000 26,761 53,522 65,000 5010-010-660 Other - Holiday Décor/Banners - - - 55,000 25,222 50,445 40,000 TOTAL OTHER EXPENSES 195,245 209,160 223,643 443,845 167,877 337,135 333,000 TOTAL COMMUNITY PROMOTION 251,392 276,020 300,191 555,000 258,896 457,672 459,063

CITY OF PORTERVILLE

BUDGET WORKSHEETS - LEGISLATIVE

COMMUNITY PROMOTION
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

EMERGENCY OPERATIONS

TEMPORARY LIBRARY (INSURANCE PROCEEDS)

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

TOTAL PERSONNEL SERVICES - - - - - - -

OTHER EXPENSES
5010-050-230 Professiona/Temp Service 1,582 62,376 - - - - - 5010-050-260 Rent of Property & Equipment 178,759 160,629 155,447 160,000 75,900 162,980 163,500 5010-050-320 Office/Computer Supplies 924 - - - - - -
5010-050-350 Tools & Equipment (Under $1,000) 768 - - - - - - 5010-050-360 Library Books 19,892 44,389 43,457 50,000 - - - 5010-050-410 Meeting Expense - - - - - - -
5010-050-420 Utilities - - - - - - -
5010-050-660 Other Expense 3,468 - - - - - -
TOTAL OTHER EXPENSES 205,391 267,394 198,904 210,000 75,900 162,980 163,500

CAPITAL OUTLAY
5010-050-710 Office Equipment (over $1000) - - - - - - - 5010-050-730 Other Machinery/Equipment 5,405 - - - - - - 5010-050-740 Computer Equipment 80,839 - - - - - -
TOTAL CAPITAL OUTLAY 86,244 - - - - - -
TOTAL EMERGENCY OPERATIONS 291,636 267,394 198,904 210,000 75,900 162,980 163,500

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

TEMPORARY LIBRARY
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET EMERGENCY OPERATIONS - MARCH 2023 STORMS

PERSONNEL SERVICES
5010-060-010 Salaries, Regular 202,450 9,959 29,195 - 36,546 36,546 - 5010-060-020 Salaries, Part-time 1,436 1,823 - - - - -
5010-060-030 Salaries, Overtime 334,229 1,207 - - - - - 5010-060-090 Benefits 137,461 9,435 11,958 - 23,563 23,563 - TOTAL PERSONNEL SERVICES 675,576 22,423 41,153 - 60,109 60,109 -

OTHER EXPENSES
5010-060-120 Building/Ground Maintenance 6,882 2,150 14,086 - - - - 5010-060-230 Professiona/Temp Service 65,985 260,390 256,840 - - - - 5010-060-260 Rent of Property & Equipment 28,467 11,090 12,582 - 546 1,287 - 5010-060-340 Maintenance and Repair Materials 23,009 - 13 - - - - 5010-060-350 Tools & Equipment (Under $1,000) 26,497 16 593 - - - - 5010-060-410 Meeting Expense 411 - - - - - -
5010-060-420 Utilities 2,993 14,822 16,101 - - - -
5010-060-490 Special Consummables 12,018 637 - - - - -
5010-060-660 Other Expense 26,654 3,631 4,057 - - - -
TOTAL OTHER EXPENSES 192,915 292,737 304,271 - 546 1,287 -

CAPITAL OUTLAY
5010-060-730 Other Machinery/Equipment 6,448 - 12,600 - - - - TOTAL CAPITAL OUTLAY 6,448 - 12,600 - - - -
TOTAL EMERGENCY OPERATIONS 874,938 315,160 358,024 - 60,655 61,396 -

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

MARCH STORMS
FISCAL YEAR 2026/27
General Fund

ADMINISTRATIVE

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY MANAGER

PERSONNEL SERVICES
5011-001-010 Salaries, Regular 283,089 310,088 315,606 312,688 112,561 278,087 537,711 5011-001-030 Salaries, Overtime - - - - - 130 -
5011-001-040 Car Allowance - - 2,400 - - 3,300 12,000
5011-001-090 Benefits 150,094 172,432 144,009 179,101 62,450 160,452 285,539 TOTAL PERSONNEL SERVICES 433,183 482,520 462,016 491,789 175,011 441,969 835,251

OTHER EXPENSES
5011-001-110 Vehicle Maintenance - - 2,851 4,887 671 1,342 3,500 5011-001-140 Computer Equipment Maint 1,921 1,821 3,497 3,500 1,718 3,436 3,500 5011-001-190 Other Equipment Maint - - - - - - -
5011-001-220 Printing/Copying 1,085 1,923 2,354 1,800 370 2,287 2,000 5011-001-230 Professional/Temp Services 1,025 285 75 - - - - 5011-001-260 Rent of Property & Equipment 200 - - - 1,471 2,074 2,000 5011-001-320 Office/Computer Supplies 2,135 2,013 1,797 3,000 99 1,981 2,250 5011-001-410 Meeting Expense 5,076 5,711 3,242 6,000 3,514 7,027 5,000 5011-001-420 Utilities 3,122 2,931 1,772 2,000 860 1,720 2,000 5011-001-440 Training Expense 1,907 2,116 1,667 1,700 - - 500 5011-001-450 Publication and Dues 301 1,374 1,272 1,200 1,030 2,060 1,500 5011-001-460 Postage - - 78 - 559 931 500
5011-001-660 Other Expense 10,415 12,785 7,643 11,000 8,260 16,521 13,000 TOTAL OTHER EXPENSES 27,187 30,959 26,249 35,087 18,553 39,379 35,750

CAPITAL OUTLAY
5011-001-710 Office Equipment (over $1,000) - 4,152 931 - 6,886 8,822 - 5011-001-720 Automotive Equipment - - 100,874 - - -
5011-001-740 Computer Equipment ($1,000) - - 336 - - - - TOTAL CAPITAL OUTLAY - 4,152 102,141 - 6,886 8,822 -
TOTAL CITY MANAGER 460,370 517,631 590,405 526,876 200,449 490,170 871,001

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

CITY MANAGER
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY CLERK

PERSONNEL SERVICES
5011-005-010 Salaries, Regular 154,961 192,236 187,196 173,066 70,726 162,980 183,527 5011-005-020 Salaries, Part-time 703 - - - - - -
5011-005-030 Salaries, Overtime 322 - - - 19 19 -
5011-005-090 Benefits 90,596 124,183 111,248 108,965 46,532 93,065 114,493 TOTAL PERSONNEL SERVICES 246,582 316,419 298,444 282,032 117,278 256,064 298,019

OTHER EXPENSES
5011-005-190 Other Equipment Maint 1,574 2,824 3,115 1,600 1,130 1,917 1,600 5011-005-210 Advertising 2,448 1,213 686 3,500 2,371 4,742 3,500 5011-005-220 Printing/Copying 2,192 867 3,274 5,200 70 2,219 5,200 5011-005-230 Professional/Temp Service 69,108 10,812 28,756 22,000 13,053 26,106 104,788 5011-005-320 Office/Computer Supplies 3,724 1,032 358 4,500 - 1,999 4,000 5011-005-410 Meeting Expense - 56 - 300 500 750 400
5011-005-420 Utilities 1,836 1,912 1,541 2,000 783 1,713 2,000 5011-005-440 Training Expense 217 2,139 3,226 3,000 - 1,613 3,000 5011-005-450 Publication and Dues 360 666 700 500 300 600 500 5011-005-460 Postage 4,065 4,492 5,111 4,000 1,980 3,960 4,000 5011-005-660 Other Expense - 585 222 500 - 100 400
5011-005-710 Office Equipment (over $1,000) 2,134 4,379 - 2,000 - - - 5011-005-740 Computer Equipment (over $1,000) - - 224 - - - - TOTAL OTHER EXPENSES 87,659 30,977 47,212 49,100 20,186 45,719 129,388 TOTAL CITY CLERK 334,241 347,396 345,656 331,132 137,464 301,783 427,407

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE SERVICES

CITY CLERK
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

HUMAN RESOURCES

PERSONNEL SERVICES
5011-010-010 Salaries, Regular 204,728 246,250 244,578 218,399 90,035 180,070 283,026 5011-010-020 Salaries, Part-time 8,538 - - - 7,510 7,510 - 5011-010-030 Salaries, Overtime - - - - - - -
5011-010-040 Car Allowance 4,800 7,000 5,000 4,800 2,400 4,800 4,800 5011-010-090 Benefits 122,637 156,389 135,024 138,144 53,017 106,034 184,122 TOTAL PERSONNEL SERVICES 340,703 409,638 384,601 361,342 152,962 298,413 471,947

OTHER EXPENSES
5011-010-190 Other Equipment Maint 2,693 2,690 2,088 2,800 1,338 2,503 2,600 5011-010-210 Advertising 3,649 1,341 4,454 4,000 375 1,239 4,000 5011-010-220 Printing/Copying 696 1,093 2,197 2,500 1,329 2,358 2,500 5011-010-230 Professional/Temp Service 204,028 61,669 60,236 65,000 8,803 34,880 65,000 5011-010-320 Office/Computer Supplies 2,923 4,135 4,588 5,500 1,052 2,834 5,000 5011-010-350 Tools/Equipment (under $1,000) - 1,389 282 - - - - 5011-010-410 Meeting Expense 2,073 2,933 2,482 2,000 946 1,891 2,000 5011-010-420 Utilities - 497 1,283 1,300 765 1,511 1,500 5011-010-440 Training Expense 7,237 16,723 10,315 10,000 1,738 3,476 12,000 5011-010-450 Publication and Dues 751 1,647 4,170 3,700 4,672 4,872 4,000 5011-010-460 Postage 459 386 1,140 500 86 275 400
5011-010-660 Other Expense 1,981 3,529 1,220 3,250 103 383 3,250 5011-010-710 Office Equipment (over $1,000) 1,403 5,357 - 4,500 - 2,150 - 5011-010-740 Computer Equipment (over $1,000) - - 560 - - - - TOTAL OTHER EXPENSES 227,893 103,388 95,013 105,050 21,206 58,372 102,250 TOTAL HUMAN RESOURCES 513,027 568,596 479,615 466,392 174,167 356,785 574,197

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE SERVICES

HUMAN RESOURCES
FISCAL YEAR 2026/27
General Fund

CITY ATTORNEY

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY ATTORNEY

OTHER EXPENSES
5011-050-230 Professional/Temp Service 124,675 123,460 170,859 200,000 43,494 206,500 350,000 TOTAL OTHER EXPENSES 124,675 123,460 170,859 200,000 43,494 206,500 350,000 TOTAL CITY ATTORNEY 124,675 123,460 170,859 200,000 43,494 206,500 350,000

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ADMINISTRATIVE AND LEGAL

CITY ATTORNEY
FISCAL YEAR 2026/27
General Fund

FINANCE

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

FINANCE

PERSONNEL SERVICES
5012-001-010 Salaries, Regular 391,289 444,482 423,204 615,309 282,522 565,044 676,266 5012-001-020 Salaries, Part-Time - 10,571 21,210 - - - 20,000 5012-001-040 Car Allowance 4,600 5,200 4,800 4,800 2,400 4,800 4,800 5012-001-090 Benefits 230,090 267,749 231,030 386,117 171,808 343,615 409,744 TOTAL PERSONNEL SERVICES 625,980 728,002 680,245 1,006,226 456,730 913,459 1,110,811

OTHER EXPENSES
5012-001-120 Building/Grounds Maint - - 70 - - - -
5012-001-140 Computer Equip Maint 7,585 8,475 9,346 10,300 2,566 10,432 10,685 5012-001-190 Other Equipment Maint 4,074 4,166 2,679 4,500 674 1,600 3,500 5012-001-220 Printing/Copying 1,139 681 1,175 1,000 851 1,701 1,500 5012-001-230 Professional/Temp Service 7,925 5,938 8,593 8,000 3,200 7,945 8,500 5012-001-260 Rent of Property & Equipmt - - - - - - -
5012-001-320 Office/Computer Supplies 10,843 12,494 12,031 12,000 4,692 9,384 12,000 5012-001-350 Tools/Equipment (under $1,000) 422 - 917 500 31 61 500 5012-001-410 Meeting Expense - 63 - - 73 - -
5012-001-420 Utilities 561 338 - - - - -
5012-001-440 Training Expense 85 785 1,708 2,000 - - 2,000 5012-001-450 Publication and Dues 2,463 820 679 2,000 158 925 1,000 5012-001-460 Postage - - 50 - 14 28 -
5012-001-660 Other Expense 2,158 2,267 2,373 2,500 2,068 3,296 3,000 TOTAL OTHER EXPENSES 37,255 36,026 39,620 42,800 14,327 35,373 42,685

CAPITAL OUTLAY
5012-001-740 Computer Equipment (over $1,000) - 1,708 1,208 - - - - TOTAL CAPITAL OUTLAY - 1,708 1,208 - - - -
TOTAL FINANCE 663,234 765,735 721,072 1,049,026 471,056 948,832 1,153,496

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

FINANCE
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

INFORMATION TECHNOLOGY

PERSONNEL SERVICES
5012-020-010 Salaries, Regular 222,221 218,259 270,793 342,096 161,249 322,498 360,260 5012-020-030 Salaries, Over-time - 541 - - - - -
5012-020-090 Benefits 131,666 153,618 158,330 217,576 103,690 207,379 228,844 TOTAL PERSONNEL SERVICES 353,887 372,418 429,123 559,672 264,939 529,877 589,104

OTHER EXPENSES
5012-020-120 Building/Grounds Maint 100 56 1,236 500 237 473 500 5012-020-140 Computer Equipment Maint 136,941 152,354 176,660 185,000 131,164 177,287 183,100 5012-020-190 Other Equipment Maint 1,404 2,134 2,940 2,950 2,033 4,250 2,950 5012-020-230 Professional/Temp Service 4,045 8,791 - 2,500 - - - 5012-020-320 Office/Computer Supplies 1,112 1,722 2,024 2,000 786 1,573 2,000 5012-020-350 Tools/Equipment (under $1,000) 2,033 1,916 378 2,000 356 712 2,000 5012-020-410 Meeting Expense - - - 200 - - 200
5012-020-420 Utilities 1,176 1,585 2,384 2,500 1,490 3,022 17,150 5012-020-440 Training Expense 712 3,955 2,983 3,500 - - 3,500 5012-020-450 Publication and Dues 573 225 98 525 390 487 525 5012-020-490 Software Costs (under $1,000) 546 180 1,171 2,000 - 2,000 2,000 5012-020-660 Other Expense - 140 6 500 272 544 500
TOTAL OTHER EXPENSES 148,641 173,058 189,879 204,175 136,728 190,348 214,425

CAPITAL OUTLAY
5012-020-740 Computer Equip (over $1,000) 9,787 - 4,841 25,000 4,211 8,422 25,000 5012-020-750 Computer Software (over $1,000) 2,000 13,602 777 10,000 4,536 9,072 13,500 TOTAL CAPITAL OUTLAY 11,787 13,602 5,618 35,000 8,747 17,494 38,500 TOTAL INFORMATION TECHNOLOGY 514,315 559,078 624,620 798,847 410,413 737,719 842,029

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

INFORMATION TECHNOLOGY
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

GENERAL SERVICES

PERSONNEL SERVICES
5012-050-010 Salaries, Regular 69,845 49,014 26,864 78,921 19,636 39,272 93,538 5012-050-020 Salaries, Part-time - - 21,391 - - - -
5012-050-090 Benefits 44,425 35,723 15,593 51,994 15,517 31,033 58,618 TOTAL PERSONNEL SERVICES 114,270 84,737 63,848 130,915 35,153 70,306 152,156

OTHER EXPENSES
5012-050-120 Building/Grounds Maint - - - - - - -
5012-050-190 Other Equipment Maint 407 407 507 525 311 622 600 5012-050-220 Printing/Copying 516 - - 800 90 702 800
5012-050-230 Professional/Temp Service - - - - - - -
5012-050-260 Rent of Property & Equipmt 7,663 7,996 9,764 9,300 4,431 9,162 9,300 5012-050-320 Office/Computer Supplies 2,190 1,902 2,789 3,000 1,422 2,844 3,000 5012-050-350 Tools/Equipment (under $1,000) - 3,347 - 500 31 61 500 5012-050-410 Meeting Expense - - - - - - -
5012-050-420 Utilities 88,506 97,661 101,198 111,000 52,651 110,302 113,000 5012-050-440 Training Expense - - 280 1,000 - 280 1,000 5012-050-450 Publication and Dues 344 775 478 850 800 990 700 5012-050-460 Postage 17,280 11,250 25,050 27,000 10,764 21,528 26,000 5012-050-520 Insurance, Liability 85,307 119,490 119,490 153,825 76,911 153,822 153,825 5012-050-660 Other Expense - 45 - 1,000 556 412 1,000
TOTAL OTHER EXPENSES 202,212 242,872 259,556 308,800 147,967 300,725 309,725 TOTAL GENERAL SERVICES 316,482 327,609 323,404 439,715 183,120 371,031 461,881

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

GENERAL SERVICES
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

UTILITY BILLING & COLLECTION

PERSONNEL SERVICES
5012-075-010 Salaries, Regular 211,665 231,523 221,196 226,914 119,589 235,212 239,176 5012-075-030 Salaries, Overtime 19 - - - - - -
5012-075-090 Benefits 151,330 180,674 147,270 168,767 84,709 169,144 176,834 TOTAL PERSONNEL SERVICES 363,014 412,197 368,466 395,681 204,298 404,356 416,010

OTHER EXPENSES
5012-075-140 Computer Equipment Maint 1,379 1,327 1,823 1,850 1,583 2,675 2,500 5012-075-220 Printing/Copying - - - 100 - - -
5012-075-230 Professional/Temp Service 32 4,837 9,278 - - - - 5012-075-320 Office/Computer Supplies 1,483 1,773 1,536 2,000 559 1,118 2,000 5012-075-350 Tools/Equipment (under $1,000) - - 767 250 1,016 1,016 250 5012-075-410 Meeting Expense - - - - - - -
5012-075-440 Training Expense - 130 - 300 - - 300
5012-075-450 Publication and Dues 600 1,310 676 1,500 200 600 1,200 5012-075-660 Other Expense 44,136 67,921 71,771 70,000 31,872 73,744 75,000 TOTAL OTHER EXPENSES 47,630 77,298 85,851 76,000 35,229 79,152 81,250 TOTAL UTILITY BILLING & COLLECTION 410,644 489,495 454,317 471,681 239,527 483,508 497,260

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

UTILITY BILLING AND COLLECTIONS
FISCAL YEAR 2026/27
General Fund

POLICE SERVICES

ANNUAL BUDGET
FY 2026/2027

PROPOSED YOY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET CHANGE

POLICE ADMINISTRATION

PERSONNEL SERVICES
5020-001-010 Salaries, Regular 5,102,340 5,303,442 5,277,870 6,532,693 2,821,810 5,643,620 6,045,381 -7.5% 5020-001-020 Salaries, Part-time 91,458 78,352 101,969 30,000 26,812 53,624 45,000 50.0% 5020-001-030 Salaries, Overtime 490,520 577,888 537,854 400,000 238,668 477,336 392,000 -2.0% 5020-001-040 Car Allowance - - - - - - - 0.0%
5020-001-090 Benefits 3,247,623 3,537,822 3,300,863 4,235,602 1,666,940 3,491,578 3,879,788 -8.4% TOTAL PERSONNEL SERVICES 8,931,940 9,497,505 9,218,555 11,198,295 4,754,230 9,666,158 10,362,168 -7.5%

OTHER EXPENSES
5020-001-110 Vehicle Maintenance 385,516 967,464 458,085 - 265,402 462,052 426,000 0.0% 5020-001-120 Building/Grounds Maint 42,700 49,398 48,089 50,000 14,174 28,348 43,000 -14.0% 5020-001-140 Computer Equip Maint 37,996 72,213 79,552 60,000 38,776 68,682 60,000 0.0% 5020-001-190 Other Equipment Maint 13,664 60,162 53,242 47,400 24,237 48,474 47,500 0.2% 5020-001-220 Printing/Copying 7,982 10,305 8,613 8,000 3,832 7,664 8,000 0.0% 5020-001-230 Professional/Temp Service 190,233 236,524 183,514 210,000 63,876 182,362 280,350 33.5% 5020-001-260 Rent of Property & Equipment - 14,368 15,678 50,000 21,865 23,180 25,000 -50.0% 5020-001-320 Office/Computer Supplies 29,335 34,329 33,878 25,000 15,242 30,484 27,000 8.0% 5020-001-350 Tools & Equipment (under $1,000) 24,087 22,020 24,474 15,000 13,351 26,701 15,000 0.0% 5020-001-410 Meeting Expense 2,516 4,337 4,462 3,000 4,019 5,289 3,000 0.0% 5020-001-420 Utilities 157,867 172,414 269,613 222,000 140,643 281,286 225,000 1.4% 5020-001-430 Uniform Allowance 54,203 80,030 68,540 60,000 25,008 50,016 55,000 -8.3% 5020-001-440 Training Expense 91,275 111,215 119,723 125,000 61,791 123,581 125,000 0.0% 5020-001-450 Publication and Dues 7,324 11,431 26,208 10,000 14,699 29,399 10,000 0.0% 5020-001-460 Postage 10,393 9,184 10,100 9,000 4,493 8,986 9,000 0.0% 5020-001-470 Range Expense 15,386 16,641 31,287 20,000 6,500 23,179 20,000 0.0% 5020-001-480 Firearms Expense 18,416 35,400 40,631 25,000 38,247 65,788 25,000 0.0% 5020-001-490 Investigation Costs 9,767 16,542 17,820 10,000 13,947 26,404 10,000 0.0% 5020-001-520 Insurance/Liability 114,000 159,680 159,680 205,564 102,784 205,564 205,564 0.0% 5020-001-660 Other Expense 13,461 16,558 18,278 - 4,865 23,445 - 0.0% 5020-001-690 Animal Control 109,049 144,402 101,921 126,000 59,884 119,769 - -100.0% TOTAL OTHER EXPENSES 1,335,170 2,244,617 1,773,387 937,635 1,280,964 1,840,654 1,619,414 26.4%

CAPITAL OUTLAY
5020-001-710 Office Equipment (over $1,000) 13,599 - 9,181 - - - - 0.0%
5020-001-720 Automotive Equipment - - - - - -
- 0.0%
5020-001-730 Other Mach/Equip (over $1,000) 18,706 81,536 31,186 - 16,084 32,169 - 0.0% 5020-001-740 Computer Equipment (over $1,000) 20,526 19,892 3,964 - - - - 0.0% TOTAL CAPITAL OUTLAY 39,232 115,027 44,330 - 16,084 32,169 - 0.0% TOTAL POLICE ADMINISTRATION 10,306,342 11,857,149 11,036,273 12,479,259 5,707,949 11,538,981 11,981,582 -4.0%

CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

POLICE ADMINISTRATION
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

ANIMAL SERVICES

PERSONNEL SERVICES
5020-030-010 Salaries, Regular - - - - - - 241,740
5020-030-020 Salaries, Part-time - - - - - - 30,000
5020-030-030 Salaries, Overtime - - - - - - 8,000
5020-030-040 Car Allowance - - - - - - -
5020-030-090 Benefits - - - - - - 188,308
TOTAL PERSONNEL SERVICES - - - - - - 468,048

OTHER EXPENSES
5020-030-110 Vehicle Maintenance - - - - - - 24,000
5020-030-120 Building/Grounds Maint - - - - - - 10,000
5020-030-140 Computer Equip Maint - - - - - - 2,500
5020-030-220 Printing/Copying - - - - - - -
5020-030-230 Professional/Temp Service - - - - - - 38,000 5020-030-260 Rent of Property & Equipment - - - - - - - 5020-030-320 Office/Computer Supplies - - - - - - 2,500 5020-030-350 Tools & Equipment (under $1,000) - - - - - - - 5020-030-410 Meeting Expense - - - - - - -
5020-030-420 Utilities - - - - - - 67,000
5020-030-660 Other Expense - - - - - - 10,000
TOTAL OTHER EXPENSES - - - - - - 154,000

CAPITAL OUTLAY
5020-030-710 Office Equipment (over $1,000) - - - - - - -
5020-030-720 Automotive Equipment - - - - - -
-
5020-030-730 Other Mach/Equip (over $1,000) - - - -
-
- -
5020-030-740 Computer Equipment (over $1,000) - - - -
-
- -

TOTAL CAPITAL OUTLAY - - - - - - -
TOTAL ANIMAL SERVICES - - - - - - 622,048

CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

ANIMAL SERVICES
FISCAL YEAR 2026/27
General Fund

FIRE SERVICES

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

FIRE DEPARTMENT

PERSONNEL SERVICES
5021-001-010 Salaries, Regular 2,247,810 2,651,166 3,109,053 3,179,780 1,404,761 2,809,522 3,144,911 5021-001-020 Salaries, Part-time 39,376 - - - - - -
5021-001-030 Salaries, Overtime 555,627 531,173 392,947 440,000 353,945 564,810 500,000 5021-001-090 Benefits 1,364,321 1,589,744 1,881,757 2,105,206 834,658 1,669,315 2,115,432 TOTAL PERSONNEL SERVICES 4,207,135 4,772,084 5,383,757 5,724,986 2,593,364 5,043,647 5,760,343

OTHER EXPENSES
5021-001-120 Building/Grounds Maint 30,233 32,761 32,994 33,000 11,364 22,727 27,000 5021-001-140 Computer Equip Maint 26,441 27,430 17,469 33,600 15,979 21,420 31,000 5021-001-220 Printing/Copying 7,271 3,598 5,717 8,000 331 662 2,500 5021-001-230 Professional/Temp Service 43,860 37,477 22,416 49,000 13,813 27,625 40,000 5021-001-260 Rent of Property & Equipmt 164 75 8,173 500 3,697 7,394 2,500 5021-001-320 Office/Computer Supplies 9,701 2,875 5,306 10,500 - 550 5,000 5021-001-330 Janitorial Supplies 3,838 4,522 2,822 5,400 67 955 4,500 5021-001-350 Tools/Equipment (under $1,000) 43,704 29,167 11,331 53,000 - 1,882 35,000 5021-001-410 Meeting Expense 3,103 1,984 485 3,200 - - 2,500 5021-001-420 Utilities 75,179 89,574 95,264 95,000 43,809 91,336 95,000 5021-001-430 Uniform Allowance 30,446 17,486 8,449 33,600 (12) 8,171 31,600 5021-001-450 Publication and Dues 12,890 17,040 9,708 14,000 720 2,950 12,000 5021-001-460 Postage 5,163 4,251 7,189 6,000 3,460 5,920 6,000 5021-001-520 Insurance, Liability 55,442 77,658 77,658 99,973 49,987 99,973 99,973 5021-001-660 Other Expense 20,195 12,476 12,607 21,000 84 4,234 19,000 TOTAL OTHER EXPENSES 367,631 358,374 317,587 465,773 143,297 295,799 413,573

CAPITAL OUTLAY
5021-001-720 Automotive Equipment 62,350 - - - - - -
5021-001-730 Other Mach/Equip (over $1,000) 12,498 52,435 22,819 17,850 1,373 1,373 17,850 5021-001-740 Computer Equipment (over $1,000) 3,492 - 3,598 5,250 - - 4,000 TOTAL CAPITAL OUTLAY 78,341 52,435 26,417 23,100 1,373 1,373 21,850 TOTAL FIRE DEPARTMENT 4,653,107 5,182,893 5,727,761 6,213,859 2,738,034 5,340,820 6,195,766

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT
FISCAL YEAR 2026/27
General Fund

PLANNING & ENGINEERING

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

PLANNING & ZONING

PERSONNEL SERVICES
5030-020-010 Salaries, Regular 357,855 336,576 371,571 377,207 177,838 355,677 441,577 5030-020-040 Car Allowance 9,600 7,400 4,800 4,800 2,400 4,800 - 5030-020-090 Benefits 202,754 213,251 200,292 226,406 105,831 211,663 261,814 TOTAL PERSONNEL SERVICES 570,209 557,227 576,663 608,413 286,070 572,139 703,392

OTHER EXPENSES
5030-020-140 Computer Equipment Maint 11,011 12,968 15,761 9,043 9,779 10,468 5,200 5030-020-190 Other Equipment Maint 758 855 497 1,000 88 177 500 5030-020-210 Advertising 3,988 2,033 5,435 5,000 3,748 7,497 5,000 5030-020-220 Printing/Copying 2,967 3,684 1,790 2,700 658 1,316 2,500 5030-020-230 Professional/Temp Service 72,558 56,728 123,917 265,000 44,604 89,208 150,000 5030-020-260 Rent of Property & Equipmt 3,520 1,168 2,265 1,885 1,074 2,148 1,885 5030-020-320 Office/Computer Supplies 3,072 4,719 3,808 2,450 3,653 7,306 2,450 5030-020-350 Tools/Equipment under $1000 - 4,203 - - - - - 5030-020-410 Meeting Expense 2,075 1,289 1,993 1,000 250 500 800 5030-020-420 Utilities 4,837 5,303 4,297 4,000 2,242 4,721 4,500 5030-020-430 Uniform Allowance 356 536 325 320 - 150 320 5030-020-440 Training Expense 901 6,678 6,103 3,430 564 1,128 2,500 5030-020-450 Publication and Dues 3,795 4,312 3,441 4,000 476 1,951 3,500 5030-020-460 Postage 702 902 2,292 2,058 549 1,099 2,058 5030-020-660 Other Expense 2,957 346 4,347 2,000 369 738 1,800 TOTAL OTHER EXPENSES 113,496 105,724 176,272 303,886 68,055 128,406 183,013

CAPITAL OUTLAY
5030-020-740 Computer Equipment (over $1,000) 5,255 - 1,039 - - - - TOTAL CAPITAL OUTLAY 5,255 - 1,039 - - - -
TOTAL PLANNING & ZONING 688,960 662,951 753,974 912,299 354,125 700,545 886,405

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PLANNING
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

ECONOMIC DEVELOPMENT

PERSONNEL SERVICES
5030-025-010 Salaries, Regular 247,143 229,760 279,995 253,882 138,135 259,967 181,180 5030-025-030 Salaries, Overtime - - - - 86 172 -
5030-025-090 Benefits 139,631 144,099 147,081 152,189 80,017 148,577 104,534 TOTAL PERSONNEL SERVICES 386,773 373,859 427,076 406,071 218,238 408,716 285,713

OTHER EXPENSES
5030-025-110 Vehicle Maintenance 2,393 2,980 3,396 - 1,210 2,419 - 5030-025-210 Advertising 1,240 458 868 900 149 299 700
5030-025-220 Printing/Copying 2,614 1,938 148 2,380 - 27 500 5030-025-230 Professional/Temp Service - - 975 - - - -
5030-025-320 Office/Computer Supplies 2,008 - 108 500 34 89 400 5030-025-410 Meeting Expense 8,412 6,592 7,499 5,600 605 5,109 5,600 5030-025-420 Utilities 454 456 379 - 40 80 -
5030-025-430 Uniform Allowance - - 80 80 - - 80
5030-025-440 Training Expense 1,216 - 3,330 500 - - -
5030-025-450 Publication and Dues 41,257 37,169 39,338 41,750 29,000 41,000 41,750 5030-025-460 Postage - 141 45 70 - - 50
5030-025-490 Special Consumables 4,302 4,875 4,643 4,000 46 1,250 3,000 5030-025-660 Other Expense 47 77 43 100 - - 100
TOTAL OTHER EXPENSES 63,944 54,685 60,851 55,880 31,084 50,273 52,180 TOTAL ECONOMIC DEVELOPMENT 450,717 428,544 487,927 461,951 249,322 458,989 337,893

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ECONOMIC DEVELOPMENT
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

ENGINEERING & PROJECT MANAGEMENT

PERSONNEL SERVICES
5030-010-010 Salaries, Regular 959,357 1,147,362 1,060,456 1,013,386 552,258 1,104,517 868,542 5030-010-030 Salaries, Overtime - 2,155 318 - 960 1,921 - 5030-010-040 Car Allowance 9,600 11,600 19,200 9,600 4,800 9,600 9,600 5030-010-090 Benefits 603,936 791,115 715,357 643,078 340,861 681,722 555,180 TOTAL PERSONNEL SERVICES 1,572,893 1,952,232 1,795,331 1,666,064 898,879 1,797,759 1,433,322

OTHER EXPENSES
5030-010-110 Vehicle Maintenance 57,322 66,603 73,605 76,900 52,316 84,633 85,000 5030-010-140 Computer Equipment Maintenance 66,470 69,572 56,477 70,000 53,653 59,569 65,000 5030-010-190 Other Equipment Maint 13,757 13,990 12,489 13,000 3,702 11,924 12,000 5030-010-220 Printing/Copying 2,981 3,441 1,794 2,800 929 1,858 2,500 5030-010-230 Professional/Temp Service 53,571 62,018 32,921 50,000 14,139 28,278 350,000 5030-010-260 Rent of Property & Equipmt 3,520 3,364 10,588 10,000 5,466 10,932 10,000 5030-010-320 Office/Computer Supplies 6,249 7,129 3,373 6,000 1,613 3,226 5,000 5030-010-350 Tools/Equipment (under $1,000) 3,096 5,975 2,708 3,000 497 993 2,500 5030-010-410 Meeting Expense 94 60 - - - - -
5030-010-420 Utilities 14,043 15,307 8,932 16,000 5,089 10,815 14,000 5030-010-430 Uniform Allowance 3,432 2,318 2,377 3,000 675 1,350 2,500 5030-010-440 Training Expense 8,179 1,705 1,423 8,000 1,572 3,143 4,000 5030-010-450 Publication and Dues 8,527 5,112 7,289 9,000 5,260 10,519 9,000 5030-010-460 Postage 286 771 127 500 117 233 400
5030-010-660 Other Expense 166 324 1,787 500 100 1,887 500 TOTAL OTHER EXPENSES 241,692 257,690 215,892 268,700 145,126 229,360 562,400

CAPITAL OUTLAY
5030-010-710 Office Equipment (over $1,000) - - 1,517 - - - - 5030-010-730 Other Mach/Equip (over $1,000) 4,757 - - - - - - 5030-010-740 Computer Equipment (over $1,000) - 4,779 4,530 5,000 - - - TOTAL CAPITAL OUTLAY 4,757 4,779 6,047 5,000 - - -
TOTAL ENGINEERING & PROJECT MANAGEMENT 1,819,342 2,214,701 2,017,269 1,939,764 1,044,006 2,027,119 1,995,722

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ENGINEERING AND PROJECT MANAGEMENT

ENGINEERING AND PROJECT MANAGEMENT
FISCAL YEAR 2026/27
General Fund

PUBLIC WORKS

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

STREET MAINTENANCE
001 5030-030-010 Salaries, Regular 138,026 111,987 116,338 166,485 81,316 162,631 175,355 001 5030-030-020 Salaries, Part-time - - - - - - -
001 5030-030-030 Salaries, Overtime 201 295 2,541 1,500 819 1,638 1,600 001 5030-030-090 Benefits 117,413 101,148 93,464 127,913 62,911 125,822 130,970 001 5030-030-110 Vehicle Maintenance 276,904 330,599 336,273 343,900 216,441 374,310 343,900 001 5030-030-120 Building/Grounds Maint 7,684 7,500 6,707 7,500 3,253 6,506 7,500 001 5030-030-190 Other Equipment Maint 20,131 15,016 18,259 20,300 12,444 21,615 20,300 001 5030-030-220 Printing/Copying - - 17 - 10 20 10
001 5030-030-230 Professional/Temp Service 987 684 1,179 1,000 85 5,930 1,000 001 5030-030-260 Rent of Property & Equipment - - 139 - 66 131 150 001 5030-030-320 Office/Computer Supplies 868 714 178 1,000 11 223 700 001 5030-030-340 Maint & Repair Materials 3,098 1,894 17,096 5,000 4,172 6,674 5,000 001 5030-030-350 Tools/Equipment (under $1,000) 51 715 979 500 265 431 500 001 5030-030-420 Utilities 3,471 3,633 3,079 5,000 1,369 3,156 4,500 001 5030-030-430 Uniform Allowance 3,583 2,685 2,566 4,000 1,404 2,807 3,500 001 5030-030-440 Training Expense 134 5,544 - 2,500 - - - 001 5030-030-450 Publication and Dues 44 5,570 529 2,500 123 247 500 001 5030-030-520 Insurance, Liability 30,287 42,424 42,424 54,615 27,309 54,615 54,615 001 5030-030-660 Other Expense 1,583 1,991 4,169 3,000 1,399 2,798 3,000 001 5030-030-730 Other Mach/Equip (over $1000) - - - - - - - TOTAL STREET MAINTENANCE 604,465 632,401 645,936 746,713 413,397 769,553 753,100

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

STREET SIGNALS, SIGNS, STRIPING
001 5030-035-010 Salaries, Regular 77,848 55,991 76,767 110,331 28,644 57,288 114,767 001 5030-035-030 Salaries, Overtime 3,245 2,710 3,444 3,000 1,329 2,657 3,000 001 5030-035-090 Benefits 55,961 43,309 45,684 85,313 20,568 41,136 86,590 001 5030-035-110 Vehicle Maintenance 27,016 26,668 22,864 27,450 13,259 26,518 27,450 001 5030-035-120 Building/Grounds Maint 373 - 51 - 52 105 100 001 5030-035-190 Other Equipment Maint 780 1,162 780 1,000 390 780 900 001 5030-035-230 Professional/Temp Service 25,094 31,874 34,997 30,000 7,158 35,643 30,000 001 5030-035-320 Office/Computer Supplies 149 - 52 200 - 50 - 001 5030-035-340 Maint and Repair Materials 123,966 137,118 164,655 140,000 67,327 177,184 140,000 001 5030-035-350 Tools/Equipment (under $1,000) 254 2,278 85 500 - 1,325 - 001 5030-035-420 Utilities 49,808 49,171 53,266 53,800 20,445 52,379 53,800 001 5030-035-430 Uniform Allowance 981 630 1,127 1,000 502 1,329 1,000 001 5030-035-440 Training Expense 385 - - 500 2,694 8,089 500 001 5030-035-450 Publication and Dues 260 170 170 300 - 170 200 001 5030-035-660 Other Expense - - - - 96 192 150
TOTAL STREET SIGNALS, SIGNS, STRIPING 366,120 351,082 403,943 453,394 162,464 404,845 458,457

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

STREET LIGHTING
001 5030-037-010 Salaries, Regular 1,469 1,677 1,741 1,838 993 1,985 1,446 001 5030-037-090 Benefits 800 997 857 1,127 580 1,161 592 001 5030-037-340 Maint and Repair Materials 34,644 13,118 5,036 20,000 - - - 001 5030-037-420 Utilities 593,972 691,900 731,255 722,000 321,127 717,455 722,000 TOTAL STREET LIGHTING 630,885 707,692 738,888 744,965 322,700 720,601 724,038

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

STORM DRAIN MAINTENANCE
001 5030-045-010 Salaries, Regular 17,552 10,512 - - - - - 001 5030-045-030 Salaries, Overtime 6,100 916 - - - - - 001 5030-045-090 Benefits 13,477 6,555 - - - - -
001 5030-045-110 Vehicle Maintenance 26,333 11,612 - - - - - 001 5030-045-120 Building/Ground Maint - 1,921 - - - - - 001 5030-045-190 Other Equipment Maint 4,368 2,363 - - - - - 001 5030-045-230 Professional/Temp Service - - - - -
001 5030-045-340 Maint and Repair Materials 8,757 7,371 - - - - - 001 5030-045-350 Tools/Equipment (under $1,000) 927 - - - - - - 001 5030-045-420 Utilities 1,764 572 - - - - -
001 5030-045-440 Training Expense - - - - - - -
001 5030-045-450 Publications and Dues - - - - - - -
001 5030-045-660 Other Expense 985 1,238 - - - - -
001 5030-045-730 Other Mach/Equipment - - - - - - -
TOTAL STORM DRAIN MAINTENANCE 80,263 43,060 - - - - -

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PARKING LOT MAINTENANCE
001 5030-050-010 Salaries, Regular 1,469 1,677 1,741 1,838 993 1,985 1,446 001 5030-050-030 Salaries, Overtime - - - - - - -
001 5030-050-090 Benefits 800 997 857 1,127 580 1,161 895 001 5030-050-120 Building/Grounds Maint 9,027 335 471 2,500 335 870 2,000 001 5030-050-230 Professional/Temp Service 38,780 46,648 54,336 51,000 24,328 58,294 51,000 001 5030-050-420 Utilities 35,783 34,437 34,471 35,000 17,211 35,112 35,000 TOTAL PARKING LOT MAINTENANCE 85,858 84,094 91,876 91,465 43,446 97,422 90,342 General Fund

PARKS & LEISURE SERVICES

ANNUAL BUDGET
FY 2026/2027

PARKS MAINTENANCE

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

PARKS MAINTENANCE & OPERATION

PERSONNEL SERVICES
5050-005-010 Salaries, Regular 403,006 432,863 712,471 782,042 419,996 839,993 967,775 5050-005-020 Salaries, Part-time 15,430 1,874 124,414 125,000 69,498 138,996 110,000 5050-005-030 Salaries, Overtime 2,745 5,013 6,139 4,500 1,309 2,619 4,500 5050-005-040 Car Allowance 4,800 4,800 4,800 4,800 2,400 4,800 - 5050-005-090 Benefits 247,522 295,909 452,388 574,610 306,896 613,791 726,478 TOTAL PERSONNEL SERVICES 673,503 740,459 1,300,212 1,490,952 800,100 1,600,199 1,808,754

OTHER EXPENSES
5050-005-110 Vehicle Maintenance 234,141 271,814 266,486 198,779 123,402 233,000 246,000 5050-005-120 Building/Grounds Maint 25,926 21,319 105,769 120,000 47,676 95,353 120,000 5050-005-140 Computer Equip Maint 967 921 4,082 2,260 919 1,837 2,260 5050-005-190 Other Equipment Maint 17,434 20,997 29,404 23,216 22,970 38,760 40,000 5050-005-220 Printing/Copying 164 - - - - - -
5050-005-230 Professional/Temp Service 986 1,426 924 1,200 1,526 2,186 1,300 5050-005-260 Rent of Property & Equipmt 307 - 229 - - - - 5050-005-320 Office/Computer Supplies 2,546 1,435 1,692 1,800 490 981 1,800 5050-005-350 Tools/Equipment (under $1,000) 5,187 14,216 7,860 13,500 242 1,484 13,500 5050-005-420 Utilities 19,316 21,949 20,130 22,500 8,552 16,786 22,500 5050-005-430 Uniform Allowance 15,031 17,972 13,915 15,000 6,930 13,860 15,000 5050-005-440 Training Expense 240 3,805 - - 189 189 220 5050-005-460 Postage - - 1 - 293 353 500
5050-005-520 Insurance, Liability 24,000 33,616 33,616 43,276 21,640 43,276 43,276 5050-005-660 Other Expense 2,243 4,559 3,313 3,300 1,533 3,065 3,300 TOTAL OTHER EXPENSES 348,489 414,030 487,421 444,831 236,363 451,130 509,656

CAPITAL OUTLAY
5050-005-710 Office Equipment (over $1,000) 1,352 - - - - - - 5050-005-720 Automotive Equipment (over $1,000) - 74 - - - - - 5050-005-730 Other Mach/Equipment (over $1000) 2,572 9,329 - - - - - TOTAL CAPITAL OUTLAY 3,924 9,403 - - - - -
TOTAL PARK MAINT & OPERATION 1,025,915 1,163,892 1,787,633 1,935,783 1,036,463 2,051,329 2,318,410

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

LIME STREET PARK

PERSONNEL SERVICES
5050-006-010 Salaries, Regular 4,332 1,822 - - - - -
5050-006-090 Benefits 2,760 1,428 - - - - -
TOTAL PERSONNEL SERVICES 7,093 3,250 - - - - -

OTHER EXPENSES
5050-006-120 Building/Grounds Maint 2,611 569 183 - - - - 5050-006-190 Other Equipment Maint 94 - - - - - -
5050-006-420 Utilities 2,111 2,078 1,899 2,300 1,176 1,809 2,300 TOTAL OTHER EXPENSES 4,817 2,647 2,082 2,300 1,176 1,809 2,300 TOTAL LIME STREET PARK 11,909 5,897 2,082 2,300 1,176 1,809 2,300

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

LION'S PARK

OTHER EXPENSES
5050-007-120 Building/Grounds Maint 2,586 52 - - 64 234 250 5050-007-190 Other Equipment Maint 58 - - - - - -
5050-007-230 Professional/Temp Service 2,090 2,090 2,508 2,758 1,108 2,758 2,758 5050-007-420 Utilities 1,295 1,494 948 1,560 883 1,484 2,200 TOTAL OTHER EXPENSES 6,030 3,636 3,455 4,318 2,054 4,476 5,208 TOTAL LION'S PARK 6,030 3,636 3,455 4,318 2,054 4,476 5,208

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

MURRY PARK

PERSONNEL SERVICES
5050-008-010 Salaries, Regular 55,174 63,460 - - - - -
5050-008-020 Salaries, Part-time 15,166 7,067 - - - - - 5050-008-030 Salaries, Overtime 180 47 - - - - -
5050-008-090 Benefits 38,979 47,133 - - - - -
TOTAL PERSONNEL SERVICES 109,498 117,706 - - - - -

OTHER EXPENSES
5050-008-120 Building/Grounds Maint 18,613 23,054 13,936 10,000 1,113 2,226 10,000 5050-008-190 Other Equipment Maint 596 856 - - - - -
5050-008-230 Professional/Temp Service 47 - - - - - -
5050-008-420 Utilities 40,862 51,730 48,773 50,000 26,597 44,277 50,000 5050-008-430 Uniform Allowance 76 57 - - - - -
5050-008-660 Other Expense 58 291 - - - - -
TOTAL OTHER EXPENSES 60,252 75,988 62,708 60,000 27,710 46,503 60,000

CAPITAL OUTLAY
5050-008-730 Other Mach/Equip (over $1,000) 621 1,139 - - 2,992 2,992 - TOTAL CAPITAL OUTLAY 621 1,139 - - 2,992 2,992 -
TOTAL MURRY PARK 170,371 194,833 62,708 60,000 30,701 49,495 60,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

NORTH PARK

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

OTHER EXPENSES
5050-009-120 Building/Grounds Maint 188 458 - - - - -
5050-009-190 Other Equipment Maint - - - - - - -
5050-009-420 Utilities 1,122 1,052 1,467 1,400 875 1,438 1,500 TOTAL OTHER EXPENSES 1,309 1,510 1,467 1,400 875 1,438 1,500 TOTAL NORTH PARK 5,109 7,431 1,467 1,400 875 1,438 1,500

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

VETERAN'S PARK

PERSONNEL SERVICES
5050-010-010 Salaries, Regular 64,417 55,091 - - - - -
5050-010-020 Salaries, Part-time 14,934 11,932 - - - - - 5050-010-030 Salaries, Overtime 239 - - - - -
5050-010-090 Benefits 47,423 43,478 - - - - -
TOTAL PERSONNEL SERVICES 127,014 110,501 - - - - -

OTHER EXPENSES
5050-010-120 Building/Grounds Maint 18,324 22,167 24 - - - - 5050-010-230 Professional/Temp Service 1,575 1,285 - - - - - 5050-010-260 Rent of Property & Equipment - - - - - - - 5050-010-420 Utilities 63,089 58,371 74,898 75,000 47,868 95,737 78,000 5050-010-430 Uniform Allowance 76 57 - - - - -
5050-010-660 Other Expense 221 993 - - - - -
TOTAL OTHER EXPENSES 83,284 82,873 74,921 75,000 47,868 95,737 78,000

CAPITAL OUTLAY
5050-010-730 Other Mach/Equipm (over $1,000) - - - - - - -

TOTAL CAPITAL OUTLAY - - - - - - -
TOTAL VETERAN'S PARK 210,298 193,374 74,921 75,000 47,868 95,737 78,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

ZALUD PARK

PERSONNEL SERVICES
5050-011-010 Salaries, Regular 59,292 60,418 - - - - -
5050-011-020 Salaries, Part-time 13,942 7,004 - - - - - 5050-011-030 Salaries, Overtime 322 - - - - - -
5050-011-090 Benefits 42,391 44,867 - - - - -
TOTAL PERSONNEL SERVICES 115,946 112,289 - - - - -

OTHER EXPENSES
5050-011-120 Building/Grounds Maint 18,138 13,909 (3) - - - - 5050-011-230 Professional/Temp Services 225 - - - - - - 5050-011-260 Rent of Property & Equipment - - - - - - - 5050-011-350 Tools/Equipment (under $1000) 1,939 849 - - - - - 5050-011-420 Utilities 38,611 36,610 42,303 43,000 22,917 39,304 43,000 5050-011-430 Uniform Allowance 76 57 - - - - -
5050-011-660 Other Expense 9 102 - - - - -
TOTAL OTHER EXPENSES 58,998 51,528 42,301 43,000 22,917 39,304 43,000

CAPITAL OUTLAY
5050-011-730 Other Mach/Equip (over $1,000) - (345) - - - - - TOTAL CAPITAL OUTLAY - (345) - - - - -
TOTAL ZALUD PARK 174,944 163,472 42,301 43,000 22,917 39,304 43,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

MAIN STREET

PERSONNEL SERVICES
5050-012-010 Salaries, Regular 544 515 1,978 1,200 - - - 5050-012-030 Overtime 48 - - - - - -
5050-012-090 Benefits 393 340 1,595 708 - - -
TOTAL PERSONNEL SERVICES 985 856 3,574 1,908 - - -

OTHER EXPENSES
5050-012-120 Building/Grounds Maint 906 14 1,051 1,200 4,594 4,993 1,300 5050-012-230 Professional/Temp Service 21,980 21,556 25,378 28,160 11,307 26,596 28,160 5050-012-420 Utilities 3,874 3,811 4,128 4,000 2,411 5,405 5,500 5050-012-660 Other Expense - - - - - - -
TOTAL OTHER EXPENSES 26,760 25,380 30,557 33,360 18,311 36,994 34,960 TOTAL MAIN STREET 27,745 26,235 34,130 35,268 18,311 36,994 34,960

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

HAYES FIELD

PERSONNEL SERVICES
5050-013-010 Salaries, Regular 7,595 7,750 - - - - -
5050-013-030 Salaries, Overtime - - - - - - -
5050-013-090 Benefits 4,913 5,499 - - - - -
TOTAL PERSONNEL SERVICES 12,509 13,249 - - - - -

OTHER EXPENSES
5050-013-120 Building/Grounds Maint 6,301 70 - - - - -
5050-013-420 Utilities 22,349 19,374 23,711 24,500 12,127 23,355 24,500 TOTAL OTHER EXPENSES 28,650 19,444 23,711 24,500 12,127 23,355 24,500 TOTAL HAYES FIELD 41,159 32,692 23,711 24,500 12,127 23,355 24,500

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

WEED ABATEMENT

PERSONNEL SERVICES
5050-020-010 Salaries, Regular 76,154 52,903 125,770 156,144 69,455 138,910 161,280 5050-020-020 Salaries, Part-time 75,666 136,837 198,269 212,200 117,527 235,054 235,000 5050-020-030 Salaries, Overtime 163 70 132 - - - -
5050-020-090 Benefits 59,279 57,470 105,548 130,910 75,215 150,429 135,640 TOTAL PERSONNEL SERVICES 211,263 247,280 429,719 499,254 262,197 524,394 531,920

OTHER EXPENSES
5050-020-110 Vehicle Maintenance 42,337 52,939 102,678 112,000 35,899 71,799 85,000 5050-020-120 Building/Grounds Maint 9,326 8,365 21,558 26,000 4,268 13,291 20,000 5050-020-190 Other Equipment Maint 4,167 3,737 4,204 8,000 3,713 5,951 9,000 5050-020-230 Professional/Temp Service 559 8,388 5,358 12,256 1,220 2,440 1,667 5050-020-350 Tools/Equipment 2,849 1,891 3,222 5,000 938 1,875 5,000 5050-020-420 Utilities 461 960 901 1,000 9,432 18,865 20,912 5050-020-430 Uniform Allowance 305 946 4,289 5,900 2,906 5,811 7,300 5050-020-440 Training Expense - - - - - - -
5050-020-660 Other Expenses 244 1,663 5,657 - 1,267 2,534 4,500 TOTAL OTHER EXPENSES 60,249 78,890 147,866 170,156 59,643 122,565 153,379

CAPITAL OUTLAY
5050-020-720 Automotive Equipment - - 48,723 - - - -
5050-020-730 Other Mach/Equip (over $1,000) 87,590 - 12,417 64,611 - - 64,611 TOTAL CAPITAL OUTLAY 87,590 - 61,140 64,611 - - 64,611
TOTAL WEED ABATEMENT 359,102 326,170 638,725 734,021 321,840 646,959 749,910

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

STREET TREES/PARKWAYS

PERSONNEL SERVICES
5050-025-010 Salaries, Regular 347 8,451 72,396 43,320 26,288 52,577 - 5050-025-020 Salaries, Part-time - - - - - - -
5050-025-030 Salaries, Overtime 308 270 202 350 82 163 - 5050-025-090 Benefits 390 6,382 52,560 35,230 20,962 41,924 - TOTAL PERSONNEL SERVICES 1,046 15,104 125,157 78,900 47,332 94,664 -

OTHER EXPENSES
5050-025-110 Vehicle Maintenance 64,649 68,679 78,299 33,485 28,980 57,959 55,000 5050-025-120 Building/Grounds Maint 243 668 9,841 11,000 2,838 5,677 9,000 5050-025-190 Other Equipment Maint 15,344 16,572 16,224 8,664 8,065 16,129 6,500 5050-025-230 Professional/Temp Service - 6,500 6,100 6,500 - 1,700 6,500 5050-025-350 Tools/Equipment under $1000 974 95 1,927 2,600 461 921 2,500 5050-025-420 Utilities - - - - 1,155 2,310 -
5050-025-430 Uniform Allowance 226 373 582 530 230 460 530 5050-025-660 Other Expense - 50 - - 319 639 -
TOTAL OTHER EXPENSES 81,436 92,937 112,974 62,779 42,047 85,795 80,030 TOTAL STREET TREES/PARKWAYS 82,482 108,041 238,131 141,679 89,379 180,458 80,030

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

BARN THEATRE

PERSONNEL SERVICES
5050-031-010 Salaries, Regular 3,483 4,180 3,361 4,000 - - - 5050-031-090 Benefits 2,311 3,101 2,374 2,900 - - -
TOTAL PERSONNEL SERVICES 5,794 7,281 5,735 6,900 - - -

OTHER EXPENSES
5050-031-120 Building/Grounds Maint 15 - - - - - -
5050-031-230 Professional/Temp Service - - - - - - -
5050-031-420 Utilities 1,967 2,468 3,268 3,800 1,564 2,489 3,800 TOTAL OTHER EXPENSES 1,983 2,468 3,268 3,800 1,564 2,489 3,800 TOTAL BARN THEATRE 7,777 9,749 9,003 10,700 1,564 2,489 3,800

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

MEDIANS (*combined under 5025)

PERSONNEL SERVICES
5050-034-010 Salaries, Regular* 36,370 24,711 - - - - - 5050-034-020 Salaries, Part-time* - - - - - - -
5050-034-030 Salaries, Overtime* 646 - - - - - -
5050-034-090 Benefits* 26,736 21,554 - - - - -
TOTAL PERSONNEL SERVICES* 63,751 46,265 - - - - -

OTHER EXPENSES
5050-034-110 Vehicle Maintenance* 595 - - - - 116 -
5050-034-120 Building/Grounds Maint* 7,154 3,433 (125) - - - - 5050-034-190 Other Equipment Maintenance* 120 1,621 - - - - - 5050-034-230 Professional/Temp Service 3,053 3,126 3,368 3,897 1,582 3,900 3,897 5050-034-340 Maint and Repair Material - - - - - - -
5050-034-350 Tools/Equipment (under $1000)* 817 1,521 - - - - - 5050-034-420 Utilities 27,731 23,508 24,995 25,000 11,360 26,044 25,000 TOTAL OTHER EXPENSES 39,470 33,210 28,238 28,897 12,942 30,060 28,897 TOTAL MEDIANS 103,221 79,475 28,238 28,897 12,942 30,060 28,897

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27
MONUMENT MEDIAN (*combined under 5025)

PERSONNEL SERVICES
5050-035-010 Salaries, Regular* 6,002 1,890 - - 17 - -
5050-035-090 Benefits* 3,411 1,861 - - 13 - -
TOTAL PERSONNEL SERVICES* 9,413 3,751 - - 29 - -

OTHER EXPENSES
5050-035-120 Building/Grounds Maint* - - - - - - -

TOTAL OTHER EXPENSES - - - - - - -
TOTAL MONUMENT MEDIAN 9,413 3,751 - - 29 - -

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

SPORTS COMPLEX

PERSONNEL SERVICES
5050-036-010 Salaries, Regular 74,888 67,681 - - - - -
5050-036-020 Salaries, Part-time 13,160 6,158 - - - - - 5050-036-030 Salaries, Overtime 484 76 - - - - -
5050-036-090 Benefits 52,956 50,930 - - - - -
TOTAL PERSONNEL SERVICES 141,488 124,846 - - - - -

OTHER EXPENSES
5050-036-110 Vehicle Maintenance 22,074 39,941 25,447 - 2,755 4,563 15,000 5050-036-120 Building/Grounds Maint 25,492 30,002 500 - 1,532 1,532 - 5050-036-130 Turf Maintenance 183 550 - 10,000 314 628 10,000 5050-036-190 Other Equipment Maintenance 3,795 4,431 4,012 - 2,079 3,993 3,400 5050-036-230 Professional/Temp Services 2,890 2,265 2,176 2,500 418 837 660 5050-036-260 Rent of Property and Equipment 570 4,557 87 - - - - 5050-036-350 Tools/Equipment (under $1,000) 267 902 - - - - - 5050-036-420 Utilities 127,624 119,765 160,292 264,000 121,459 182,497 264,000 5050-036-430 Uniform Allowance 521 539 - - - - -
5050-036-660 Other Expenses 9 - - 33 66 -
TOTAL OTHER EXPENSES 183,426 202,953 192,514 276,500 128,590 194,115 293,060

CAPITAL OUTLAY
5050-036-720 Automotive Equip (over $1,000) - - - - - - 5050-036-730 Other Mach/Equip (over $1,000) - 4,706 - 5,703 11,406 - TOTAL CAPITAL OUTLAY - 4,706 - - 5,703 11,406 -
TOTAL SPORTS COMPLEX 324,914 332,505 192,514 276,500 134,294 205,521 293,060

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

CITY HALL

PERSONNEL SERVICES
5050-040-010 Salaries, Regular 31,496 27,324 44,851 41,220 16,526 33,052 - 5050-040-020 Salaries, Part-time - - 66 - - - -
5050-040-030 Salaries, Overtime 693 38 - - 70 141 -
5050-040-090 Benefits 23,022 20,497 31,114 32,600 13,563 27,126 - TOTAL PERSONNEL SERVICES 55,211 47,859 76,031 73,820 30,159 60,319 -

OTHER EXPENSES
5050-040-120 Building/Grounds Maint 53,440 50,958 37,185 61,800 16,751 43,503 40,000 5050-040-190 Other Equipment Maint 3,139 8,216 13,559 11,200 21,562 43,124 40,000 5050-040-230 Professional/Temp Service 9,032 10,510 10,472 11,922 4,927 9,854 12,200 5050-040-350 Tools/Equipment 721 725 76 700 - - -
5050-040-420 Utilites 1,064 989 911 1,000 372 532 -
5050-040-430 Uniform Allowance - - - - 26 - -
5050-040-660 Other Expenses - - - - 620 - -
TOTAL OTHER EXPENSES 67,397 71,399 62,203 86,622 44,258 97,013 92,200

CAPITAL OUTLAY
5050-040-730 Other Mach/Equipm (over $1,000) - 4,900 - - - - - TOTAL CAPITAL OUTLAY - 4,900 - - - - -
TOTAL CITY HALL 122,609 124,157 138,234 160,442 74,417 157,332 92,200

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

RAILS TO TRAILS

PERSONNEL SERVICES
5050-041-010 Salaries, Regular 7,927 6,624 1,033 8,000 1,559 3,118 25,000 5050-041-030 Overtime - - - - - - -
5050-041-090 Benefits 5,060 5,041 836 5,300 1,117 2,233 16,500 TOTAL PERSONNEL SERVICES 12,987 11,665 1,869 13,300 2,676 5,352 41,500

OTHER EXPENSES
5050-041-120 Building/Grounds Maint 10,538 270 8,026 9,000 1,513 3,026 8,000 5050-041-420 Utilities 2,576 2,452 6,533 7,000 3,996 6,931 7,500 5050-041-610 Weed Abatement - - - - - -
TOTAL OTHER EXPENSES 13,114 2,722 14,559 16,000 5,508 9,957 15,500 TOTAL RAILS TO TRAILS 26,101 14,387 16,428 29,300 8,184 15,308 57,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

BURTON BALLFIELD

PERSONNEL SERVICES
5050-062-020 Salaries, Part-time 54 320 264 - - - -
5050-062-030 Salaries, Overtime - - - - - - -
5050-062-090 Benefits 1 6 5 - - - -
TOTAL PERSONNEL SERVICES 55 326 269 - - - -

OTHER EXPENSES
5050-062-120 Building/Grounds Maint 572 2,012 522 - 36 36 - 5050-062-260 Rent of Property - 1,020 1,859 - - - -
5050-062-420 Utilities - 4,553 3,625 10,000 445 2,693 - TOTAL OTHER EXPENSES 572 7,585 6,006 10,000 481 2,729 - TOTAL BURTON BALLFIELD 627 7,911 6,275 10,000 481 2,729 -

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

OHV PARK

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

OTHER EXPENSES
5050-065-110 Vehicle Maintenance 45,336 25,949 12,500 3,639 7,278 10,000 5050-065-120 Building/Grounds Maint 15,933 159 10,624 - - - - 5050-065-190 Other Equipment Maint 1,615 - - - - - -
5050-065-230 Professional/Temp Service 42,360 270 90 - 3,890 3,890 - 5050-065-260 Rent of Property & Equipmt 1,419 4,954 - - - - - 5050-065-350 Tools/Equipment (under $1,000) 608 - - - - - - 5050-065-420 Utilities 21,277 9,934 3,174 3,000 1,817 3,684 3,200 5050-065-560 Insurance Premium 12,093 - - - - - -
5050-065-660 Other Expense - - - - - - -
TOTAL OTHER EXPENSES 140,642 41,265 13,888 15,500 9,346 14,852 13,200

CAPITAL OUTLAY
5050-065-720 Automobile Equipment (over $1,000) - - - - - - - 5050-065-730 Other Mach/Equip (over $1,000) - - - - - - -

TOTAL CAPITAL OUTLAY - - - - - - -
TOTAL OHV PARK 140,642 41,425 13,888 15,500 9,346 14,852 13,200

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

TULE RIVER PARKWAY

PERSONNEL SERVICES
5050-085-010 Salaries, Regular 6,975 18,201 15,988 17,000 - - - 5050-085-090 Benefits 4,721 13,994 10,635 11,200 - - -
TOTAL PERSONNEL SERVICES 11,695 32,195 26,623 28,200 - - -

OTHER EXPENSES
5050-085-120 Building/Grounds Maint 8,526 8,042 2,277 8,500 2,291 4,581 7,500 5050-085-260 Rent of Property & Equipment 176 243 - - - - - 5050-085-340 Maint and Repair Material - - - - - - -
5050-085-350 Tools/Equipment (under $1,000) 49 482 81 - - - - 5050-085-420 Utilities 8,854 7,317 6,439 7,500 8,208 11,950 16,000 5050-085-660 Other Expense - 213 - - - - -
TOTAL OTHER EXPENSES 17,605 16,298 8,797 16,000 10,498 16,531 23,500 TOTAL TULE RIVER PARKWAY 29,301 48,493 35,419 44,200 10,498 16,531 23,500

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

FALLEN HEROES PARK

PERSONNEL SERVICES
5050-090-010 Salaries, Regular 24,716 26,978 - - - - -
5050-090-020 Salaries, Part-time 1,349 2,429 - - - - -
5050-090-030 Salaries, Overtime 232 76 - - - - -
5050-090-090 Benefits 17,274 21,605 - - - - -
TOTAL PERSONNEL SERVICES 43,570 51,088 - - - - -

OTHER EXPENSES
5050-090-120 Building/Grounds Maintenance 12,082 12,022 (3) - 96 192 - 5050-090-230 Professional/Temp Service 2,000 - - - - - - 5050-090-350 Tools/Equipment (under $1000) 177 128 - - - - - 5050-090-420 Utilities 11,442 18,448 26,725 30,000 13,535 24,828 30,000 5050-090-430 Uniform Allowance 76 57 - - - - -
5050-090-660 Other Expenses 9 88 - - - - -
TOTAL OTHER EXPENSES 25,786 30,743 26,723 30,000 13,631 25,020 30,000

CAPITAL OUTLAY
5050-090-730 Other Mach/Equip (over $1,000) 2,679 2,048 - - - - - TOTAL CAPITAL OUTLAY 2,679 2,048 - - - - -
TOTAL FALLEN HEROES PARK 72,035 83,880 26,723 30,000 13,631 25,020 30,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

CENTENNIAL PLAZA

PERSONNEL SERVICES
5050-091-010 Salaries, Regular 11,656 17,909 19,932 18,500 6,711 13,423 - 5050-091-030 Salaries, Overtime - - - - - - -
5050-091-090 Benefits 8,145 14,421 13,650 13,000 5,001 10,002 - TOTAL PERSONNEL SERVICES 19,800 32,330 33,582 31,500 11,712 23,425 -

OTHER EXPENSES
5050-091-120 Building/Grounds Maintenance 11,730 11,879 4,875 10,200 4,320 8,640 10,200 5050-091-190 Other Equipment Maintenance 127 263 293 300 675 5,627 6,000 5050-091-230 Professional/Temporary Service 45,149 10,027 11,426 10,674 3,847 7,694 12,000 5050-091-260 Rent of Property & Equipment - - - - - - - 5050-091-420 Utilities 12,840 15,721 19,129 18,600 8,897 20,203 18,600 5050-091-430 Uniform Allowance 76 - - - 26 52 -
5050-091-660 Other Expenses - 48 - - 9 17 -
TOTAL OTHER EXPENSES 69,922 37,938 35,724 39,774 17,774 42,233 46,800 TOTAL CENTENNIAL PLAZA 89,722 70,268 69,306 71,274 29,486 65,658 46,800

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

SANTA FE DEPOT

PERSONNEL SERVICES
5050-092-010 Salaries, Regular 5,130 5,766 6,222 6,000 511 1,022 - 5050-092-020 Salaries, Part-time 111 160 165 200 - - -
5050-092-090 Benefits 3,450 4,478 3,858 4,260 371 742 - TOTAL PERSONNEL SERVICES 8,691 10,404 10,245 10,460 882 1,764 -

OTHER EXPENSES
5050-092-120 Building/Grounds Maintenance 793 148 - - - - - 5050-092-420 Utilities - - - - 930 1,860 -
TOTAL OTHER EXPENSES 793 148 - - 930 1,860 -
TOTAL SANTA FE DEPOT 9,484 10,552 10,245 10,460 1,812 3,624 -

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

ZALUD HOUSE

PERSONNEL SERVICES
5050-097-010 Salaries, Regular - - 6,518 4,300 2,941 5,883 - 5050-097-020 Salaries, Part-time - - 16,746 18,000 7,798 15,596 18,000 5050-097-090 Benefits - - 10,444 9,500 5,267 10,534 -
TOTAL PERSONNEL SERVICES - - 33,708 31,800 16,007 32,013 18,000

OTHER EXPENSES
5050-097-120 Building/Grounds Maintenance - - 7,071 4,000 1,835 3,670 4,000 5050-097-230 Professional/Temporary Service - - 1,863 1,500 894 1,788 1,627 5050-097-350 Tools/Equipment - - - - - - -
5050-097-420 Utilities - - 5,159 5,000 2,205 4,411 5,500 5050-097-520 Insurance, Liability - - 1,898 2,443 1,219 2,443 2,448 5050-097-660 Other Expense - - 74 250 68 135 150
TOTAL OTHER EXPENSES - - 16,064 13,193 6,221 12,447 13,725 TOTAL ZALUD HOUSE - - 49,772 44,993 22,228 44,460 31,725

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27

NATIONAL GUARD ARMORY

PERSONNEL SERVICES
5050-098-010 Salaries, Regular - - - 35,284 9,267 18,534 - 5050-098-020 Salaries, Part-time - - - - - - -
5050-098-090 Benefits - - - 25,450 7,600 15,200 -
TOTAL PERSONNEL SERVICES - - - 60,734 16,867 33,734 -

OTHER EXPENSES
5050-098-120 Building/Grounds Maintenance - - - 14,000 3,219 6,438 - 5050-098-190 Other Equipment Maintenance - - - - 136 272 - 5050-098-230 Professional/Temp Service - - 60 275,000 118,009 236,018 - 5050-098-260 Rent of Property & Equipment - - - 11,000 6,607 13,215 - 5050-098-420 Utilities - - - 18,000 6,196 12,392 -
5050-098-660 Other Expense - - - 4,000 3,625 7,250 -
TOTAL OTHER EXPENSES - - 60 322,000 137,792 275,584 -
TOTAL NATIONAL GUARD ARMORY - - 60 382,734 154,659 309,317 -

LEISURE SERVICES

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

LEISURE SERVICES

PERSONNEL SERVICES
5050-050-010 Salaries, Regular 233,640 219,733 230,198 285,180 139,037 278,075 288,912 5050-050-020 Salaries, Part-time 180 450 123 300 198 396 300 5050-050-090 Benefits 128,839 140,376 126,790 164,150 78,767 157,534 155,631 TOTAL PERSONNEL SERVICES 362,659 360,559 357,111 449,631 218,002 436,004 444,843

OTHER EXPENSES
5050-050-110 Vehicle Maintenance 2,739 7,125 4,913 1,278 2,591 5,181 3,000 5050-050-120 Building/Grounds Maint 122 - - - 164 327 - 5050-050-140 Computer Equipment Maint 5,687 5,661 7,160 7,659 6,049 7,370 7,609 5050-050-190 Other Equipment Maint 11,819 10,955 11,305 12,360 6,158 12,316 5,700 5050-050-210 Advertising 75 494 300 - - - -
5050-050-220 Printing/Copying 90 301 - 250 - - -
5050-050-230 Professional/Temp Services 1,090 621 574 800 179 358 530 5050-050-260 Rent of Property & Equipmt 464 - 2,630 3,024 1,391 2,781 3,750 5050-050-320 Office/Computer Supplies 2,187 2,610 1,497 2,200 1,642 3,285 2,990 5050-050-350 Tools/Equipment (under $1,000) 905 1,977 - - - - - 5050-050-410 Meeting Expense - 650 691 2,000 - - 1,000
5050-050-420 Utilities 1,887 2,928 1,597 1,800 747 1,560 1,620 5050-050-450 Publication and Dues 1,221 2,949 692 2,195 - 170 370 5050-050-460 Postage 191 221 324 300 151 302 300
5050-050-660 Other Expense 200 1,141 298 300 207 413 250 TOTAL OTHER EXPENSES 28,678 37,633 31,981 34,166 19,278 34,064 27,119

CAPITAL OUTLAY
5050-050-740 Computer Equipment (over $1000) 1,132 - - - - - - 5050-050-750 Computer Software - - 602 - - - -
TOTAL CAPITAL OUTLAY 1,132 - 602 - - - -
TOTAL LEISURE SERVICES 392,469 398,192 389,693 483,797 237,281 470,068 471,962

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LEISURE ACTIVITIES
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LEISURE ACTIVITIES
FISCAL YEAR 2026/27

LEISURE SVCS SPEC PROGS

PERSONNEL SERVICES
5050-055-010 Salaries, Regular 102,536 144,415 155,910 174,526 81,463 162,926 174,526 5050-055-020 Salaries, Part-time 38,711 43,035 45,810 47,500 23,899 47,799 53,000 5050-055-030 Salaries, Overtime - - - - 891 1,781 -
5050-055-090 Benefits 72,257 116,492 104,530 122,952 60,487 120,974 123,166 TOTAL PERSONNEL SERVICES 213,504 303,941 306,250 344,978 166,740 333,481 350,692

OTHER EXPENSES
5050-055-120 Building/Grounds Maintenance 22 12 38 - - - - 5050-055-140 Computer Equipment Maint 3,373 4,107 4,073 4,605 4,291 4,391 4,490 5050-055-190 Other Equipment Maint 1,861 1,114 1,973 2,050 338 676 2,000 5050-055-210 Advertising 580 390 - 500 - - 500
5050-055-220 Printing/Copying 757 - - - 96 192 -
5050-055-230 Professional/Temp Service 19,369 17,428 19,786 19,800 13,158 22,148 23,388 5050-055-260 Rent of Property & Equipmt 10,310 6,400 9,458 8,600 209 9,544 7,260 5050-055-320 Office/Computer Supplies 386 - 31 - 16 31 - 5050-055-350 Tools/Equipment (under $1000) 14,574 19,824 19,332 22,000 11,424 22,849 22,500 5050-055-410 Meeting Expense - 143 - 2,000 - - 1,000
5050-055-420 Utilities - - - - - - -
5050-055-430 Uniform Allowance 50,483 54,548 58,115 60,000 41,613 63,472 70,000 5050-055-440 Training Expense 469 861 816 1,000 - 518 1,000 5050-055-460 Postage 76 97 81 - 84 167 200
5050-055-490 Consumables 2,995 1,804 2,242 2,700 349 698 2,200 5050-055-660 Other Expense 21,040 24,501 27,900 30,000 16,522 26,461 33,000 TOTAL OTHER EXPENSES 126,296 131,228 143,844 153,255 88,098 151,146 167,538 TOTAL LEISURE SVCS SPEC PROGS 339,800 435,169 450,094 498,233 254,839 484,627 518,230

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LEISURE ACTIVITIES
FISCAL YEAR 2026/27

ADVENTURE DAY CAMP

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

OTHER EXPENSES
5050-059-220 Printing/Copying - - - - - - -
5050-059-230 Professional/Temp Service - 32 365 - - - - 5050-059-260 Rent of Property & Equipment - - - - - - - 5050-059-430 Uniform Allowance - - - - - - -
5050-059-660 Other Expense 460 252 95 - - - -
TOTAL OTHER EXPENSES 460 284 460 - - - -
TOTAL ADVENTURE DAY CAMP 12,822 10,548 7,049 3,200 - - -

OVERLAND RECREATION CENTER

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

OVERLAND RECREATION CENTER

PERSONNEL SERVICES
5050-0XX-010 Salaries, Regular - - - - - - 36,977
5050-0XX-020 Salaries, Part-time - - - - - - 13,581
5050-0XX-090 Benefits - - - - - - 28,857
TOTAL PERSONNEL SERVICES - - - - - - 79,415

OTHER EXPENSES
5050-0XX-120 Building/Grounds Maintenance - - - - - - 16,000 5050-0XX-230 Professional/Temp Service - - - - - - 1,000 5050-0XX-420 Utilities - - - - - - 60,000
5050-0XX-520 Insurance, Liability - - - - - - 7,800
5050-0XX-660 Other Expense - - - - - - 50,000
TOTAL OTHER EXPENSES - - - - - - 134,800
OVERLAND RECREATION CENTER - - - - - - 214,215

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

OVERLAND RECREATION CENTER
FISCAL YEAR 2026/27

SWIMMING POOL

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

SWIMMING POOL

PERSONNEL SERVICES
5050-060-010 Salaries, Regular 596 1,420 2,299 1,700 109 218 - 5050-060-020 Salaries, Part-time 133,129 141,993 148,175 158,000 87,597 149,311 163,000 5050-060-030 Salaries, Overtime 1,443 740 - 1,000 - - 500 5050-060-090 Benefits 5,886 6,761 7,082 7,200 3,481 6,962 7,956 TOTAL PERSONNEL SERVICES 141,054 150,914 157,555 167,900 91,187 156,491 171,456

OTHER EXPENSES
5050-060-120 Building/Grounds Maint 64,491 52,106 51,167 63,000 17,397 45,127 60,000 5050-060-190 Other Equipment Maint 2,539 5,047 35 - - - - 5050-060-220 Printing/Copying - - - - - - -
5050-060-230 Professional/Temp Service 2,014 2,614 4,731 3,300 370 740 3,000 5050-060-260 Rent of Property & Equipmt - - - - - - -
5050-060-350 Tools/Equipment (under $1,000) 2,288 3,714 884 2,800 97 194 1,000 5050-060-410 Meeting Expense - 375 - - - - -
5050-060-420 Utilities 34,986 33,676 33,396 36,500 15,822 34,681 38,000 5050-060-430 Uniform Allowance 1,210 1,351 1,803 1,500 - 1,605 2,000 5050-060-490 Pool Concessions 164 - 119 - - - -
5050-060-520 Insurance, Liability 2,700 3,782 3,782 4,869 2,433 4,869 4,872 5050-060-660 Other Expense 1,661 2,359 2,251 600 354 708 2,300 TOTAL OTHER EXPENSES 112,053 105,025 98,168 112,569 36,473 87,923 111,172

CAPITAL OUTLAY
5050-060-730 Other Mach/Equip (over $1,000) - 3,232 1,250 - 4,171 4,171 - TOTAL CAPITAL OUTLAY - 3,232 1,250 - 4,171 4,171 -
TOTAL SWIMMING POOL 253,107 259,170 256,973 280,469 131,831 248,585 282,628

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

SWIMMING POOL
FISCAL YEAR 2026/27

LIBRARY

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

LIBRARY

PERSONNEL SERVICES
5050-080-010 Salaries, Regular 306,800 318,467 331,612 305,824 122,201 244,403 309,936 5050-080-020 Salaries, Part-time - - 132 - - - -
5050-080-030 Salaries, Overtime 82 - - - - - -
5050-080-090 Benefits 188,934 213,026 188,174 202,636 84,999 169,997 211,946 TOTAL PERSONNEL SERVICES 495,816 531,493 519,918 508,460 207,200 414,400 521,882

OTHER EXPENSES
5050-080-120 Building/Grounds Maint 7,596 9,872 2,909 4,000 1,460 2,919 4,000 5050-080-140 Computer Maintenance 1,614 1,842 1,591 2,500 622 1,244 2,500 5050-080-190 Other Equipment Maint 195 409 76 250 36 72 250 5050-080-210 Advertising 3,290 250 - 1,600 - - 1,400
5050-080-220 Printing/Copying 686 2,514 2,190 2,000 954 1,908 2,200 5050-080-230 Professional/Temp Service 34,844 22,634 25,996 30,000 15,176 30,352 32,000 5050-080-260 Rent of Property & Equipmt - - - - - - -
5050-080-320 Office/Computer Supplies 6,902 5,969 3,937 4,000 1,643 3,286 4,500 5050-080-330 Janitorial Supplies - - 64 500 - - -
5050-080-350 Tools/Equipment (under $1000) 208 3,363 420 1,000 - - 500 5050-080-360 Library Books 5,603 29,004 17,934 50,000 26,865 53,731 50,000 5050-080-410 Meeting Expense 1,582 1,968 315 800 36 71 800 5050-080-420 Utilities 17,685 23,938 21,251 24,200 11,172 21,323 24,200 5050-080-430 Uniform Allowance 292 200 197 400 - - 500
5050-080-440 Training Expense - 2,749 2,784 2,000 - - 2,000 5050-080-450 Publication and Dues 30,412 28,563 28,176 30,000 25,156 29,176 30,000 5050-080-460 Postage 35 20 1 44 - - 30
5050-080-490 Donations 44 72 - - - -
5050-080-520 Insurance, Liability 11,500 16,108 16,108 20,737 10,369 20,737 20,736 5050-080-660 Other Expense 1,182 1,355 1,064 1,552 402 805 1,500 TOTAL OTHER EXPENSES 123,670 150,759 125,086 175,583 93,892 165,624 177,116

CAPITAL OUTLAY
5050-080-730 Other Mach/Equipment (over $1,000) 1,363 - - - - - - TOTAL CAPITAL OUTLAY 1,363 - - - - - -
TOTAL LIBRARY 620,849 682,252 645,004 684,043 301,092 580,024 698,998

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LIBRARY
FISCAL YEAR 2026/27

GRANT-FUNDED PARKS PROGRAMS

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CA LIBR LITERACY GRANT

PERSONNEL SERVICES
5060-020-010 Salaries, Regular 11,123 12,639 11,525 10,543 8,429 16,858 11,062 5060-020-020 Salaries, Part-time - 1,036 - - - - -
5060-020-090 Benefits 6,895 9,496 6,882 7,739 5,691 11,383 7,992 TOTAL PERSONNEL SERVICES 18,019 23,170 18,407 18,283 14,120 28,240 19,054

OTHER EXPENSES
5060-020-320 Office/Computer Supplies - - - - - - -
5060-020-350 Tool/Equipment (under $1,000) 742 - - - - - - 5060-020-360 Library Books 205 - - - - - -
5060-020-450 Publication and Dues - - 54 - - - -
5060-020-490 Donations - - - - - - -
5060-020-660 Other Expense 9,723 6,145 24,143 13,487 2,743 10,435 25,971 TOTAL OTHER EXPENSES 10,670 6,145 24,197 13,487 2,743 10,435 25,971

CAPITAL OUTLAY
5060-020-710 Office equipment (over $1000) - 2,000 - - - - - TOTAL CAPITAL OUTLAY - 2,000 - - - - -
TOTAL CA LIBR LITERACY GRANT 28,689 31,315 42,603 31,770 16,863 38,675 45,025

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

SPECIAL GRANTS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

SPECIAL GRANTS
FISCAL YEAR 2026/27

LUNCH AT THE LIBRARY GRANT

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

OTHER EXPENSES
5060-031-230 Professional/Temp Services - - - - - - 600 5060-031-660 Other Expenses - 8,036 20,144 18,471 79 7,118 17,805 TOTAL OTHER EXPENSES - 8,036 20,144 18,471 79 7,118 18,405 TOTAL SUMMER FOOD SVC PROGRAM - 14,999 22,501 18,471 79 7,118 18,405

GENERAL FUND EQUIPMENT

REPLACEMENT

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET TAXES

PROPERTY TAXES
4516 State Grants 50,360 32,661 181,252 - - (210,558) - 4517 Federal Grants - - - - - - -
4518 Federal/State Reimbursements 94,056 - 22,936 125,000 - 210,558 175,000 4601 Interest on Investments 113,869 417,616 491,796 200,000 169,822 274,251 250,000 4897 Interdepartmental Serv Charges 1,905,133 2,996,094 3,056,646 2,300,000 679,176 1,792,704 1,900,000 4992 Sale of Personal Property 27,349 24,265 35,645 - 37,338 47,410 - 4999 Other Revenue - - - 30,000 - - -
TOTAL REVENUE 2,190,767 3,470,636 3,788,275 2,655,000 886,336 2,114,365 2,325,000

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

GENERAL FUND EQUIPMENT REPLACEMENT

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS

GENERAL FUND EQUIPMENT REPLACEMENT
FISCAL YEAR 2025/26

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

GENERAL FUND EQUIPMENT REPLACEMENT

OTHER EXPENSES
5030-095-720 Automotive Equipment 675,693 3,233,829 1,043,500 1,076,000 288,636 1,118,815 428,000 5030-095-730 Other Machineray/Equipment 310,037 282,384 319,218 191,000 300,917 606,016 510,500 5030-095-740 Computer Equipment 130,836 52,701 126,449 146,000 51,838 117,710 249,791 TOTAL OTHER EXPENSES 1,116,566 3,568,914 1,489,167 1,413,000 641,391 1,842,541 1,188,291 TOTAL GENERAL FUND EQUIP. REPLACEMENT 1,116,566 3,568,914 1,489,167 1,413,000 641,391 1,842,541 1,188,291

MEASURE H

ANNUAL BUDGET
FY 2026/2027
PROSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

PUBLIC SAFETY SALES TAX FUND
004 4210 Transfers from Other Funds - - 7,496 - - - -
004 4220 Transfer to Other Funds (41,705) (606,426) (95,514) (2,910,816) - (80,500) (2,110,316) NET TRANSFERS (41,705) (606,426) (88,018) (2,910,816) - (80,500) (2,110,316) 004 4011 Sales Tax - Measure H 5,489,744 5,523,299 5,335,383 5,239,246 2,116,951 5,716,232 5,461,180 004 4516 State Grants 6,374 - - - - - -
004 4601 Interest on Investments 87,201 134,417 142,835 115,000 61,980 123,960 116,000 004 4811 Police Services 5,618 9,829 4,126 5,000 1,976 4,268 5,000 004 4812 Police Cost Recoveries 67,045 76,265 42,190 77,000 42,190 84,380 85,000 004 4994 Contributions 2,400 - 1,600 - - - -
TOTAL REVENUE 5,658,382 5,743,810 5,526,134 5,436,246 2,223,098 5,928,840 5,667,180

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEET

MEASURE H
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

POLICE OPERATION

PERSONNEL SERVICES
5020-005-010 Salaries, Regular 913,489 932,950 1,049,244 1,244,138 638,559 1,277,118 1,163,874 5020-005-020 Salaries, Part-time - - - - - - -
5020-005-030 Salaries, Overtime 135,937 146,229 183,312 115,000 105,942 211,885 120,000 5020-005-090 Benefits 483,345 496,926 577,863 815,214 370,666 741,333 765,964 TOTAL PERSONNEL SERVICES 1,532,771 1,576,105 1,810,419 2,174,352 1,115,168 2,230,335 2,049,838

OTHER OPERATING COSTS
5020-005-110 Vehicle Maintenance 165,661 160,600 184,099 172,850 90,037 180,074 172,850 5020-005-120 Building/Grounds Maint 6,222 2,858 4,664 6,000 1,039 2,079 4,500 5020-005-140 Computer Equipment Maintenance 11,417 20,747 10,426 15,000 6,168 12,336 14,000 5020-005-190 Other Equipment Maint 1,392 612 7,763 5,000 4,731 9,463 5,000 5020-005-220 Printing/Copying 2,920 2,864 1,876 3,000 936 1,872 1,500 5020-005-230 Professional/Temp Service 37,833 56,566 37,958 51,000 10,617 21,233 49,000 5020-005-260 Rent of Property & Equipment 20,000 22,385 22,626 30,000 3,741 24,101 5,000 5020-005-320 Office/Computer Supplies 4,348 4,998 5,866 5,000 1,509 3,218 - 5020-005-350 Tools/Equipment (under $1,000) 7,656 3,027 6,350 5,000 3,287 6,574 - 5020-005-410 Meeting Expense 142 238 221 500 121 242 -
5020-005-420 Utilities 9,877 9,036 23,240 10,000 12,610 35,795 15,000 5020-005-430 Uniform Allowance 5,613 10,739 22,632 8,000 7,407 14,813 8,000 5020-005-440 Training Expense 10,999 26,634 41,008 15,000 12,053 24,105 15,000 5020-005-450 Publications & Dues 590 2,275 7,877 1,500 7,601 7,870 7,400 5020-005-460 Postage - - 2 - - - -
5020-005-470 Range Expense 1,907 2,186 5,038 3,500 677 1,354 - 5020-005-480 Firearms Expense 3,479 6,994 8,277 4,500 7,243 14,486 - 5020-005-490 Investigation Costs 625 873 1,209 - 209 417 - 5020-005-660 Other Expense 3,446 4,413 3,855 - 2,221 2,699 - TOTAL OTHER EXPENSES 294,126 338,046 394,987 335,850 172,207 362,732 297,250

CAPITAL OUTLAY
5020-005-710 Office Equipment (over $1,000) - - 1,542 - - - - 5020-005-730 Other Mach/Equip (over $1,000) 40,939 25,678 86,970 42,000 44,196 42,196 42,000 5020-005-740 Computer Equipment (over $1,000) 2,374 1,561 2,363 - - - - TOTAL CAPITAL OUTLAY 43,313 27,239 90,875 42,000 44,196 42,196 42,000 TOTAL MEASURE H POLICE 1,870,210 1,941,390 2,296,281 2,552,202 1,331,571 2,635,264 2,389,088

CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

MEASURE H
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

FIRE DEPARTMENT

PERSONNEL SERVICES
5021-001-010 Salaries, Regular 955,746 1,068,140 1,101,459 1,144,856 587,002 1,174,003 1,009,404 5021-001-020 Salaries, Part-time - - 519 - - - -
5021-001-030 Salaries, Overtime 308,481 159,607 146,544 190,000 239,776 479,552 190,000 5021-001-090 Benefits 636,848 707,606 739,661 771,217 365,868 731,737 677,273 TOTAL PERSONNEL SERVICES 1,901,075 1,935,353 1,988,183 2,106,073 1,192,646 2,385,292 1,876,677

OTHER OPERATING COSTS
5021-001-110 Vehicle Maintenance 58,605 158,861 84,764 36,800 19,315 43,387 36,800 5021-001-120 Building/Grounds Maintenance 10,011 3,866 9,424 12,000 1,480 2,960 9,000 5021-001-140 Computer Equipment Maintenance 6,657 3,846 5,805 11,000 11,979 16,680 15,300 5021-001-190 Other Equipment Maintenance 14,230 5,148 25,281 45,000 6,022 14,945 42,000 5021-001-220 Printing/Copying 1,711 2,221 1,161 2,700 345 689 1,500 5021-001-230 Professional/Temp Service 55 373 220 2,200 7,689 7,965 7,500 5021-001-260 Rent of Property & Equipment - - 113 - - - - 5021-001-320 Office/Computer Supplies 4,569 1,772 1,651 5,300 133 266 2,500 5021-001-330 Janitorial Supplies 1,937 1,306 3,425 2,700 951 1,903 2,500 5021-001-350 Tools/Equipment (under $1,000) 28,197 11,707 6,320 25,000 3,213 6,426 20,000 5021-001-410 Meeting Expense 28 - - - 294 588 200
5021-001-420 Utilities 4,976 4,126 1,711 10,500 866 1,733 2,000 5021-001-430 Uniform Allowance 257 3,030 1,096 4,400 - - 3,500 5021-001-440 Training Expense 8,611 8,765 6,858 55,000 2,995 5,991 50,000 5021-001-450 Publications & Dues 3,357 4,130 3,228 3,200 563 2,594 3,000 5021-001-460 Postage - - - - - - -
5021-001-660 Other Expenses 3,320 5,346 10,757 7,000 2,761 5,521 6,500 TOTAL OTHER EXPENSES 146,520 214,500 161,816 222,800 58,607 111,648 202,300

CAPITAL OUTLAY
5021-001-710 Office Equipment (over $1,000) 2,727 - - - - - - 5021-001-730 Other Mach/Equip (over $1,000) 24,436 7,955 - 25,000 - - - TOTAL CAPITAL OUTLAY 27,162 7,955 - 25,000 - - -
TOTAL MEASURE H FIRE DEPARTMENT 2,074,758 2,157,807 2,149,999 2,353,873 1,251,253 2,496,941 2,078,977

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT

MEASURE H
FISCAL YEAR 2026/27
PROSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

PUBLIC SAFETY STATION

OTHER EXPENSES
5022-000-120 Building/Grounds Maintenance 3,490 2,915 4,803 4,500 5,984 14,552 4,500 5022-000-420 Utilities 82,050 87,797 93,936 95,000 46,400 101,953 97,000 5022-000-520 Insurance, Liability 114,000 159,680 159,680 205,564 102,784 205,564 205,564 TOTAL OTHER EXPENSES 199,540 250,392 258,420 305,064 155,167 322,069 307,064 TOTAL PUBLIC SAFETY STATION 199,540 250,392 258,420 305,064 155,167 322,069 307,064

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PUBLIC SAFETY STATION

MEASURE H
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

LIBRARY

PERSONNEL SERVICES
5050-080-010 Salaries, Regular 107,288 144,555 129,215 105,090 61,665 103,175 113,271 5050-080-020 Salaries, Part-time 117,838 113,293 150,216 181,950 69,789 139,578 181,950 5050-080-090 Benefits 83,300 117,453 95,189 91,167 51,147 87,268 95,819 TOTAL PERSONNEL SERVICES 308,426 375,301 374,620 378,207 182,601 330,021 391,040

OTHER EXPENSES
5050-080-110 Vehicle Maintenance - - 10 3,000 - - 5,000 5050-080-120 Building/Grounds Maint 1,794 2,140 2,251 4,000 1,460 3,919 4,000 5050-080-140 Computer Maintenance - 475 749 1,000 - - 3,000 5050-080-190 Other Equipment Maint 60 631 281 3,000 - - 5,000 5050-080-210 Advertising 4,727 250 - 5,100 500 1,000 5,100 5050-080-220 Printing/Copying 6,022 3,541 2,347 5,000 583 2,344 5,000 5050-080-230 Professional/Temp Service 11,481 23,198 26,600 43,244 16,040 32,080 43,244 5050-080-260 Rent of Property & Equipmt 300 56 - 2,656 - - 3,200 5050-080-320 Office/Computer Supplies 1,135 4,094 3,820 6,000 1,727 3,453 6,000 5050-080-330 Janitorial Supplies 1,152 1,353 1,419 1,500 673 1,347 1,600 5050-080-350 Tools/Equipment (under $1000) 1,299 1,182 420 4,000 - - 4,000 5050-080-360 Library Books 10,416 22,763 15,691 50,000 18,828 37,656 50,000 5050-080-410 Meeting Expense - - - 1,500 - - 1,500
5050-080-420 Utilities 19,069 20,666 19,443 30,000 11,133 20,313 30,000 5050-080-440 Training Expense - 967 2,773 5,000 - - 5,000 5050-080-450 Publication and Dues 37,616 35,217 40,313 45,000 24,689 41,379 45,000 5050-080-490 Consumables 8,197 12,260 9,348 20,000 2,328 4,657 20,000 5050-080-520 Insurance, Liability 4,600 6,444 6,444 8,296 4,150 8,296 8,292 5050-080-660 Other Expense 10,448 10,709 11,035 16,000 1,983 3,966 16,000 TOTAL OTHER EXPENSES 118,316 145,946 142,944 254,296 84,094 160,410 260,936

CAPITAL OUTLAY
5050-080-710 Office Equpment (over $1000) - 1,716 - - - - - TOTAL CAPITAL OUTLAY - 1,716 - - - - -
TOTAL LIBRARY 426,742 522,963 517,564 632,503 266,695 490,432 651,976

BUDGET WORKSHEETS - LIBRARY & LITERACY

MEASURE H
FISCAL YEAR 2026/27

CITY OF PORTERVILLE

MEASURE I

ANNUAL BUDGET
FY 2026/2027
PROSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

MEASURE I SALES TAX FUND
005 4210 Transfer from Other Funds 2,932 - - - - - -
005 4220 Transfer to Other Funds (889,571) (4,163,053) (5,049,561) (14,899,356) (1,872,567) (4,543,190) (13,740,603) NET TRANSFERS (886,638) (4,163,053) (5,049,561) (14,899,356) (1,872,567) (4,543,190) (13,740,603) 005 4011 Sales Tax - Measure I 10,950,554 11,080,945 10,642,007 10,487,075 4,229,685 11,431,946 10,923,052 005 4502 Sales Tax - Measure R - 62,839 127,261 150,000 - 43,191 150,000 005 4516 State Grants 69,413 85,401 - - - - -
005 4601 Interest on Investments 399,286 598,851 509,740 325,000 185,223 370,447 330,000 005 4811 Police Services 2,316 5,316 7,349 5,000 3,128 7,180 5,000 005 4812 Police Cost Recoveries - - 73,594 74,000 78,683 78,683 74,000 TOTAL REVENUE 11,421,569 11,833,352 11,359,950 11,041,075 4,496,719 11,931,447 11,482,052

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEET

MEASURE I
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

POLICE OPERATION

PERSONNEL SERVICES
5020-001-010 Salaries, Regular 1,360,856 1,614,217 2,269,404 2,493,448 1,222,501 2,445,001 2,665,388 5020-001-020 Salaries, Part-time - 311 75 100,000 37,985 75,970 - 5020-001-030 Salaries, Overtime 204,326 254,055 275,582 200,000 120,580 241,160 200,000 5020-001-090 Benefits 696,492 898,761 1,294,602 1,554,765 725,578 1,451,156 1,625,230 TOTAL PERSONNEL SERVICES 2,261,674 2,767,345 3,839,662 4,348,213 2,106,643 4,213,287 4,490,618

OTHER OPERATING COSTS
5020-001-110 Vehicle Maintenance 1,010,943 1,197,713 1,411,548 1,340,000 654,840 1,309,680 515,000 5020-001-120 Building/Grounds Maint 4,141 2,923 4,956 4,000 1,267 2,534 3,500 5020-001-140 Computer Equipment Maintenance 11,176 28,265 13,432 20,000 8,765 17,530 19,000 5020-001-190 Other Equipment Maint 5,231 872 11,897 10,000 5,120 10,239 10,500 5020-001-220 Printing/Copying 848 2,243 1,303 1,000 976 1,952 1,500 5020-001-230 Professional/Temp Service 56,502 70,384 57,318 78,000 17,840 35,679 75,000 5020-001-260 Rent of Property & Equipment 126,899 130,086 130,395 156,000 5,572 132,879 135,000 5020-001-320 Office/Computer Supplies 8,289 6,466 8,924 8,000 3,158 6,317 7,500 5020-001-350 Tools/Equipment (under $1,000) 7,300 7,760 8,357 5,000 4,648 9,296 7,000 5020-001-410 Meeting Expense 293 798 512 500 181 363 500 5020-001-420 Utilities 6,434 7,515 31,075 35,000 17,693 36,874 40,000 5020-001-430 Uniform Allowance 17,681 18,446 33,698 35,000 7,762 15,524 20,000 5020-001-440 Training Expense 43,404 54,501 73,964 55,000 26,875 53,749 55,000 5020-001-450 Publications & Dues 716 3,512 8,319 5,000 4,049 8,097 8,000 5020-001-460 Postage - - 2 - - - -
5020-001-470 Range Expense 2,933 3,351 7,858 3,000 1,015 2,031 3,000 5020-001-480 Firearms Expense 5,333 10,700 13,042 10,000 10,865 18,500 15,000 5020-001-490 Investigation Costs 1,265 1,330 1,813 - 313 626 300 5020-001-660 Other Expense 2,075 12,051 4,185 - 923 1,846 500 TOTAL OTHER EXPENSES 1,311,464 1,558,915 1,822,599 1,765,500 771,860 1,663,714 916,300

CAPITAL OUTLAY
5020-001-710 Office Equipment (over $1,000) - 1,484 22,942 - - - - 5020-001-720 Automotive Equip (over $1,000) - 69,612 261,282 - - - - 5020-001-730 Other Mach/Equip (over $1,000) 243,669 59,209 534,182 240,000 245,958 262,195 240,000 5020-001-740 Computer Equipment (over $1,000) 6,825 5,882 1,028 - - 1,259 - TOTAL CAPITAL OUTLAY 250,494 136,188 819,434 240,000 245,958 263,454 240,000 TOTAL MEASURE I POLICE 3,823,633 4,462,447 6,481,695 6,353,713 3,124,462 6,140,454 5,646,918

CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

MEASURE I
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

FIRE DEPARTMENT

PERSONNEL SERVICES
5021-001-010 Salaries, Regular 571,736 641,362 839,463 1,136,366 598,823 1,197,647 1,255,051 5021-001-030 Salaries, Overtime 67,450 111,130 99,708 188,000 178,259 230,487 230,000 5021-001-090 Benefits 394,025 474,214 585,126 736,799 351,045 702,090 816,746 TOTAL PERSONNEL SERVICES 1,033,211 1,226,706 1,524,297 2,061,165 1,128,128 2,130,224 2,301,797

OTHER OPERATING COSTS
5021-001-110 Vehicle Maintenance 754,236 1,128,118 1,542,442 492,150 146,492 292,984 492,150 5021-001-120 Building/Grounds Maintenance 1,232 1,058 7,430 10,500 8,271 16,542 10,500 5021-001-140 Computer Equipment Maintenance 6,529 12,373 11,035 18,295 13,592 20,734 20,000 5021-001-190 Other Equipment Maintenance 32,488 46,752 134,097 115,090 41,322 82,643 115,090 5021-001-220 Printing/Copying 119 559 892 1,260 778 992 1,260 5021-001-320 Office/Computer Supplies 728 1,136 3,503 3,500 945 1,890 3,000 5021-001-330 Janitorial Supplies 20 3,282 2,448 1,200 1,980 3,959 1,200 5021-001-350 Tools/Equipment (under $1,000) 23,696 13,760 12,291 23,000 13,415 26,830 23,000 5021-001-410 Meeting Expense 643 838 1,004 1,785 1,139 2,277 1,785 5021-001-420 Utilities 8,400 10,464 12,437 11,025 7,036 13,061 12,000 5021-001-430 Uniform Allowance 742 16,341 16,199 8,820 3,064 12,123 8,800 5021-001-440 Training Expense 46,461 75,979 83,896 190,000 31,186 62,372 170,000 5021-001-450 Publications & Dues 4,153 4,616 5,559 2,200 4,802 7,017 5,500 5021-001-460 Postage - 184 77 700 - - 200
5021-001-660 Other Expenses 2,863 6,116 16,777 5,700 9,305 18,611 5,700 TOTAL OTHER EXPENSES 882,310 1,321,575 1,850,086 885,225 283,326 562,035 870,185

CAPITAL OUTLAY
5021-001-720 Automotive Equipment 61,482 928,845 282,360 - - - - 5021-001-730 Other Mach/Equip (over $1,000) 101,752 63,331 29,277 - 3,398 6,796 - 5021-001-740 Computer Equip (over $1,000) - - 140 - 1,770 3,540 - TOTAL CAPITAL OUTLAY 163,234 992,175 311,777 - 5,168 10,337 - TOTAL MEASURE I FIRE DEPARTMENT 2,078,755 3,540,456 3,686,161 2,946,390 1,416,623 2,702,596 3,171,982

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT

MEASURE I
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

STREET MAINTENANCE
005 5030-030-010 Salaries, Regular 48,874 62,901 56,764 140,736 14,023 57,384 153,979 005 5030-030-030 Salaries, Overtime - - - - - - -
005 5030-030-090 Benefits 39,864 56,595 38,086 117,015 10,970 39,150 125,095 005 5030-030-110 Vehicle Maintenance - - - 8,000 909 5,092 7,000 005 5030-030-120 Building/Grounds Maint - - - - - - -
005 5030-030-190 Other Equipment Maint - - - 7,000 - - 6,000 005 5030-030-230 Professional/Temp Service - - - - - - - 005 5030-030-260 Rent of Property & Equipment - - - - - - - 005-5030-030-320 Office/Computer Supplies - 218 - - - - - 005 5030-030-340 Maint & Repair Materials 52 273 - 3,000 - 175 2,000 005 5030-030-350 Tools/Equipment (under $1,000) 197 365 (395) 2,000 - - 1,500 005 5030-030-420 Utilities - - - - - - -
005 5030-030-430 Uniform Allowance 2,193 1,702 900 2,500 675 1,351 2,500 005 5030-030-440 Training Expense - 2,600 - 1,000 - - 800 005 5030-030-720 Automotive Equipment - - - 45,000 66,790 110,261 - 005 5030-030-740 Computer Equip (over $1,000) - - - - - - - TOTAL MEASURE I STREET MAINTENANCE 91,179 124,654 95,355 326,251 93,367 213,413 298,874

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEET

MEASURE I
FISCAL YEAR 2026/27

PROPOSED YOY
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 BUDGET ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET CHANGE

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEET

MEASURE I
FISCAL YEAR 2026/27

LITTER ABATEMENT
005 5030-047-110 Vehicle Maintenance 51 - - - - - - 0.0% 005 5030-047-230 Professional/Temp Service 123,154 203,988 139,245 - 18,096 18,096 - 0.0% 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 138,785 203,988 139,245 - 18,096 18,096 - 0.0%

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

TRAIL MAINTENANCE

PERSONNEL SERVICES
005 5030-048-010 Salaries, Regular - - - 43,320 - 19,080 43,320 005 5030-048-020 Salaries, Part-time - - - 35,360 6,567 13,134 35,360 005 5030-048-090 Benefits - - - 37,007 2,941 5,881 37,007 TOTAL PERSONNEL SERVICES - - - 115,687 9,508 38,095 115,687

OTHER EXPENSES
005 5030-048-120 Building/Grounds Maint - - - - - 2,668 27,313 005 5030-048-350 Tools/Equipment (under $1000) - - - 10,000 - 3,427 7,000 TOTAL OTHER EXPENSES - - - 10,000 - 6,095 34,313

CAPITAL OUTLAY
005 5030-048-730 Other Mach/Equipment (over $1000) - - - 24,313 18,081 18,081 - TOTAL CAPITAL OUTLAY - - - 24,313 18,081 18,081 -
TOTAL TRAIL MAINTENANCE - - - 150,000 27,589 62,271 150,000

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

TRAIL MAINTENANCE (MEASURE R)
FISCAL YEAR 2026/27

AMERICAN RESCUE PLAN ACT

ANNUAL BUDGET
FY 2026/2027
PROSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

AMERICAN RESCUE PLAN ACT
006 4210 Transfers from Other Funds - - - - - - -
006 4220 Transfer to Other Funds (3,283,386) (2,531,934) (1,033,006) (6,713,919) (560,236) (5,774,033) (854,761) NET TRANSFERS (3,283,386) (2,531,934) (1,033,006) (6,713,919) (560,236) (5,774,033) (854,761) 006 4517 Federal Grants 6,090,051 3,221,931 1,134,742 7,153,868 - 5,849,102 871,753 006 4601 Interest on Investments 138,112 312,284 258,209 100,000 80,796 121,566 100,000 004 4999 Other Revenue - - - - - - -
TOTAL REVENUE 6,228,163 3,534,215 1,392,951 7,253,868 80,796 5,970,668 971,753

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEET

AMERICAN RESCUE PLAN ACT
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

AMERICAN RESCUE PLAN ACT

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

OTHER EXPENSES
5060-001-140 Computer Equipment Maint - - 16,151 - - 33,771 - 5060-001-230 Professional/Temp Services 6,975 274,154 - - - - - 5060-001-350 Tools/Equipment (under $1000) 22,417 - 2,590 3,000 2,222 3,262 - 5060-001-410 Meeting Expenses 40 - - - - - -
5060-001-490 Special Consumables - - - - - - -
5060-001-660 Other Expenses 250,000 721 256 - - 142 -
TOTAL OTHER EXPENSES 279,432 274,875 18,998 3,000 2,222 37,175 -

CAPITAL OUTLAY
5060-001-720 Automotive Equip (over $1000) - 20,071 - 50,000 - - - 5060-001-730 Other Mach/Equip (over $1000) 154,737 158,308 20,468 44,334 22,925 32,479 16,992 TOTAL CAPITAL OUTLAY 154,737 178,380 20,468 94,334 22,925 32,479 16,992 TOTAL AMERICAN RESCUE PLAN ACT 2,806,665 689,997 101,736 97,334 25,147 69,654 16,992

CITY OF PORTERVILLE

BUDGET WORKSHEETS

AMERICAN RESCUE PLAN ACT
FISCAL YEAR 2026/27
CDBG

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

COMMUNITY DEVELOPMENT BLOCK GRANT
019 4220 Transfers to Other Funds (1,123,992) (1,401,267) (1,362,487) (2,405,654) (243,612) (1,412,306) (1,490,000) NET TRANSFERS (1,123,992) (1,401,267) (1,362,487) (2,405,654) (243,612) (1,412,306) (1,412,306) 019 4516 State Grants 725,101 480,833 708,696 1,019,058 - - 1,319,058 019 4517 Federal Grants 530,614 708,921 910,201 739,428 - 653,932 655,291 019 4601 Interest on Investments 83,378 66,146 71,795 45,000 31,060 62,120 55,000 019 4998 Penalties 259 144 138 200 124 248 250
019 4999 Other Revenues - - - 1,900,000 - - 1,900,000
TOTAL REVENUE 1,339,352 1,256,044 1,690,830 3,703,686 31,184 716,300 3,929,599

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

COMMUNTIY DEVELOPMENT BLOCK GRANT

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

COMMUNITY DEVELOPMENT BLOCK GRANT
019 5030-025-010 Salaries, Regular 93,421 90,448 87,635 111,426 40,451 85,901 101,500 019 5030-025-030 Salaries, Overtime - - - - 77 77 -
019 5030-025-090 Benefits 55,617 56,167 42,563 71,168 23,733 49,466 65,500 019 5030-025-210 Advertising 1,426 1,905 1,654 2,000 1,464 2,427 2,000 019 5030-025-220 Printing/Copying 262 - 112 300 - - 300 019 5030-025-230 Professional/Temp Service 9,420 9,980 1,995 15,000 6,700 9,400 18,000 019 5030-025-320 Office/Computer Supplies 103 111 131 300 - 145 250 019 5030-025-410 Meeting Expense 217 12 - 500 - - 400
019 5030-025-430 Uniform Allowance - - 60 - - - -
019 5030-025-440 Training Expense - 341 943 1,000 - 250 1,000 019 5030-025-450 Publication and Dues 615 803 392 1,000 375 755 1,000 019 5030-025-460 Postage 456 483 486 541 62 390 500
019 5030-025-620 Debt Redemption 55,522 - - - - - -
019 5030-025-660 Other Expense - - - - - - -
TOTAL COMMUNITY DEVELOPMENT BLOCK GRANT 217,058 160,250 135,971 203,235 72,861 148,811 190,450

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

COMMUNITY DEVELOPMENT BLOCK GRANT

TRANSIT

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

TRANSIT
020 4210 Transfers from other funds - - - - - -
020 4220 Transfers to other funds (1,781,499) (6,725) (2,071,776) (17,333,000) (2,008,416) (7,861,003) (8,706,074) NET TRANSFERS (1,781,499) (6,725) (2,071,776) (17,333,000) (2,008,416) (7,861,003) (8,706,074) 020 4502 Sales Tax, Measure R 14,167 - - 170,000 - - 170,000 020 4508 State Gasoline Tax - 325 LTF 346,500 - 3,620,348 4,134,325 - 4,134,325 1,516,137 020 4509 State Gasoline Tax - STAF 1,312,074 - 925,602 812,002 - 957,254 812,002 020 4516 State Grants - (205,821) 80,006 9,227,200 657,304 1,115,584 8,413,000 020 4517 Federal Grants 1,297,031 - 2,755,618 10,089,200 1,711,765 10,514,733 3,525,085 020 4518 County Reimbursements - (298,224) 115,984 - 52,833 58,566 - 020 4601 Interest on Investments 1,211 375 2,227 3,000 - - 8,000 020 4607 Rent of Buildings - - - - - - -
020 4609 Rent of Equipment - - - - - - -
020 4822 Fuel Sales 4,845 11,196 113,530 11,500 22,588 237,483 240,102 020 4825 Transit Services/TCRTA 1,076,783 1,365,438 (1,467) - - - - 020 4890 Vending/Pay Phone/Parking - - - - - - -
020 4891 Advertisements - - - - - - -
020 4896 Transit Ticket Sales 190,253 - 125,082 675,000 44,640 192,231 415,000 020 4992 Sale of Personal Property 2,873 7,458 3,323 3,322 - - - 020 4995 Reimbursements and refunds 4,474 - 35,466 - - - - 020 4998 Penalties - - - - 700 1,450 -
020 4999 Other Revenues - - 1,181 500 - - -
TOTAL REVENUE 4,250,211 880,421 7,776,900 25,126,049 2,489,830 17,211,626 15,099,326

CITY OF PORTERVILLE

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

TRANSIT ADMINISTRATION
020 5011-070-010 Salaries, Regular 14,786 18,438 258,559 414,509 181,837 363,675 316,085 020 5011-070-020 Salaries, Part-time - - - - - - -
020 5011-070-030 Salaries, Overtime - - 102 - - - -
020 5011-070-040 Car Allowance - 1,000 4,200 4,080 - - - 020 5011-070-090 Benefits 8,513 11,971 133,293 239,974 113,479 226,957 204,337 020-5011-070-110 Vehicle Maintenace - - 18,246 1,500 2,645 3,745 2,500 020 5011-070-120 Building/Grounds Maintenance 3,427 2,705 28,158 5,000 11,975 23,951 15,000 020 5011-070-140 Computer Equipment Maintenance 1,843 73 1,911 5,000 690 1,380 1,380 020 5011-070-190 Other Equipment Maintenance - 266 33,752 - - 1,286 - 020 5011-070-210 Advertising - 978 2,011 300,000 - 671 5,000 020 5011-070-220 Printing/Copying - - 7,239 5,000 1,095 6,309 5,000 020 5011-070-230 Professional/Temp Service - 89,305 201,538 130,000 96,510 193,020 130,000 020 5011-070-250 Contract Services(Administration) - - - - - - - 020 5011-070-260 Rent of property & Equipment - 219 1,003 600 1,944 2,827 1,000 020 5011-070-280 Administrative Expense - - - 61,859 - - 58,950 020 5011-070-320 Office/Computer Supplies - 270 2,048 5,000 1,917 3,834 5,000 020 5011-070-330 Janitorial Supplies - - - - - 997 1,000 020 5011-070-350 Tools/Equipment (under $1,000) - 5,862 2,435 - 3,500 6,999 5,000 020 5011-070-410 Meeting Expense 89 62 3,473 5,000 904 1,809 4,000 020 5011-070-420 Utilities 71,340 69,275 60,551 65,000 27,302 61,925 63,000 020 5011-070-440 Training Expense - 650 5,528 5,000 9,209 15,823 5,000 020 5011-070-450 Publication and Dues - 1,055 3,605 10,000 1,025 1,605 4,000 020 5011-070-520 Insurance, Liability 139,336 310,990 336,567 350,000 170,981 341,963 350,000 020 5011-070-540 Insurance, Property - - - 30,000 - - 30,000 020 5011-070-660 Other Expense - - 10,049 15,000 257 2,405 10,000 020 5011-070-710 Office Equipment (over $1000) - - - - 5,460 10,921 - 020-5011-070-720 Automotive Equipment - - 54,163 - - - - 020 5011-070-730 Other Mach/Equipment (over $1000) - 4,700 3,757 - - 189 - 020 5011-070-740 Computer Equipment (over $1000) - 3,705 7,834 5,000 - - - TOTAL TRANSIT ADMINISTRATION 239,334 521,524 1,180,022 1,657,523 630,732 1,272,289 1,216,252

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
ADA PARATRANSIT ON DEMAND (Woodlake)
020 5011-075-110 Vehicle Maintenance 18,508 25,191 789 - - - - 020 5011-075-230 Professional/Temp Service - - - - - - - 020 5011-075-250 Contract Services - - - - - - -
020 5011-075-660 Other Expense - - - - - - -
020 5011-075-720 Automotive Equip (over $1,000) - - - - - - - 020 5011-075-730 Other Mach/Equip (over $1,000) - - - - - - - TOTAL ADA PARATRANSIT ON DEMAND (Woodlake) 18,508 25,191 789 - - - -

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

ADA PARATRANSIT ON DEMAND
020 5011-080-110 Vehicle Maintenance 32,849 22,850 67,852 65,000 39,247 78,493 90,000 020 5011-080-230 Professional/Temp Service - - - - - - - 020 5011-080-250 Contract Services - - 404,285 375,000 199,514 526,083 472,000 020 5011-080-660 Other Expense - - - - - - -
020 5011-080-720 Automotive Equip (over $1,000) - - - - - - - 020 5011-080-730 Other Mach/Equip (over $1,000) - - - - - - - TOTAL ADA PARATRANSIT ON DEMAND 32,849 22,850 472,137 440,000 238,760 604,576 562,000

MICRO TRANSIT ON DEMAND
020 5011-085-110 Vehicle Maintenance 126,845 220,607 136,465 135,000 66,226 151,504 205,000 020 5011-085-190 Other Equipment Maintenance - - - - - - - 020 5011-085-250 Contract Services - - 1,170,011 1,100,000 474,713 1,201,174 1,200,000 020 5011-085-720 Automotive Equip (over $1,000) - - - - - - - 020 5011-085-730 Other Mach/Equip (over $1,000) - - - - - - - TOTAL MICRO TRANSIT ON DEMAND 126,845 220,607 1,306,476 1,235,000 540,940 1,352,678 1,405,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

TRANSIT FIXED ROUTE
020 5011-090-010 Salaries, Regular - - - - - - -
020 5011-090-090 Benefits - - - - - - -
020 5011-090-110 Vehicle Maintenance 664,381 714,677 947,775 1,000,000 362,123 724,246 710,000 020 5011-090-190 Other Equipment Maintenance 759 - - - - - - 020 5011-090-230 Professional/Temp Service - - - - - - - 020 5011-090-250 Contract Services - - 2,951,947 2,600,000 1,080,846 2,490,979 2,500,000 020 5011-090-350 Tools/Equipment under $1000 - - - - - - - 020 5011-090-660 Other Expense - - - - - - -
020 5011-090-720 Automotive Equip (over $1,000) - - - - - - - 020 5011-090-730 Other Mach/Equip (over $1,000) - - - - - - - TOTAL TRANSIT FIXED ROUTE 665,140 714,677 3,899,722 3,600,000 1,442,969 3,215,225 3,210,000 Operations Total 1,082,676 1,504,850 6,858,357 6,932,523 2,853,401 6,444,769 6,393,252

SAFETY GRANTS

ANNUAL BUDGET
FY 2026/2027

POPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

SPECIAL SAFETY GRANTS
025-4220 Transfers to Other Funds (2,837) - - - - - -
NET TRANSFERS (2,837) - - - - - -
025 4601 Interest on Investments 760 284 6 100 1,669 3,338 500 025 4515 Grants - Miscellaneous 50,000 81,561 139,740 35,824 - 33,854 35,824 025 4516 State grants 211,609 186,159 293,700 206,533 141,944 201,039 206,563 025 4517 Federal grants 453,348 449,482 782,082 95,000 34,425 104,473 95,000 025 4811 Police Services 467 - - - - - -
025 4811.9 PD Explorers Revenue - - - 100 50 100 100
025 4994 Contributions 30 5,000 3,500 8,000 8,000 19,510 5,000 TOTAL REVENUE 716,214 722,485 1,219,029 345,557 186,088 362,314 342,987

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS

SPECIAL SAFETY GRANTS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

COPS GRANT

PERSONNEL SERVICES
5020-005-010 Salaries, Regular 113,721 98,809 86,520 115,184 55,515 111,031 118,555 5020-005-030 Salaries, Overtime 8,063 4,978 4,243 - 2,509 5,018 - 5020-005-090 Benefits 71,381 75,911 64,729 88,217 41,155 82,311 87,556 TOTAL PERSONNEL SERVICES 193,164 179,698 155,492 203,401 99,179 198,359 206,111

OTHER OPERATING COSTS
5020-005-440 Training Expense (363) - - - - - -
TOTAL OTHER OPERATING COSTS (363) - - - - - -
TOTAL COPS GRANT 192,801 179,698 155,492 203,401 99,179 198,359 206,111

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

COPS GRANT
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

TULARE COUNTY AUTO THEFT GRANT

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

CAPTIAL OUTLAY
5020-009-720 Automotive Equipment - - 46,515 - - - -
5020-009-730 Other Machinery/Equip - 48,971 - 35,824 12,000 24,000 24,000 TOTAL CAPITAL OUTLAY - 48,971 46,515 35,824 12,000 24,000 24,000 TOTAL TULARE COUNTY AUTO THEFT GRANT 13,560 60,795 58,340 35,824 16,927 35,824 35,824

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

TULARE COUNTY AUTO THEFT GRANT
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

OTS GRANT

PERSONNEL SERVICES
5020-011-020 Salaries, Part-time - - - - 160 321 -
5020-011-030 Salaries, Overtime 40,048 57,781 44,393 80,000 35,564 71,128 80,000 5020-011-090 Benefits 4,288 5,963 4,947 11,000 16,333 32,667 11,000 TOTAL PERSONNEL SERVICES 44,336 63,743 49,340 91,000 52,058 104,115 91,000

OTHER EXPENSES
5020-011-440 Training Expenses 3,385 136 7,724 4,000 - - 4,000 5020-011-660 Other Expenses 722 1,599 814 - 179 358 -
TOTAL OTHER EXPENSES 4,107 1,735 8,538 4,000 179 358 4,000

CAPITAL OUTLAY
5020-011-730 Other Machinery/Equip - 4,490 4,315 - - - - TOTAL CAPITAL OUTLAY - 4,490 4,315 - - - -
TOTAL OTS GRANT 48,443 69,968 62,194 95,000 52,237 104,473 95,000

CITY OF PORTERVILLE
FISCAL YEAR 2026/27

OTS GRANT

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CRIME PREVENTION

OTHER EXPENSES
5020-014-430 Uniform Allowance 1,761 - - - - - -
5020-014-660 Other Expenses 4,076 5,000 3,500 8,000 15,980 19,510 5,000 TOTAL OTHER EXPENSES 5,836 5,000 3,500 8,000 15,980 19,510 5,000 TOTAL CRIME PREVENTION 5,836 5,000 3,500 8,000 15,980 19,510 5,000

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

CRIME PREVENTION
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

OFFICER WELLNESS AND MENTAL HEALTH GRANT

OTHER OPERATING COSTS
5020-019-230 Professional/Temp Services - 10,779 - 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 - - 2,680 2,680 452 TOTAL OTHER OPERATING COSTS 862 41,368 975 3,132 2,680 2,680 452 TOTAL OFFICER WELLNESS AND METAL HEALTH GRANT 862 41,368 975 3,132 2,680 2,680 452

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

OFFICER WELLNESS AND MENTAL HEALTH GRANT
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

PET PANTRY & PEST CONTROL PROGRAM GRANT

OTHER OPERATING COSTS
5020-020-660 Other Expenses - 18,497 63,064 - - - -
TOTAL OTHER OPERATING COSTS - 18,497 63,064 - - - -
TOTAL PET PANTRY & PEST CONTROL PROG GRANT - 18,497 63,064 - - - -

UC DAVIS SPAY/NEUTER

OTHER OPERATING COSTS
5020-021-230 Professional/Temp Service - 1,665 86,335 - - - - 5020-021-350 Tools/Equipment (under $1,000) - - 1,740 - - - - TOTAL OTHER OPERATING COSTS - - 88,075 - - - -
TOTAL PET PANTRY & PEST CONTROL PROG GRANT - 1,665 88,075 - - - -

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

PET PANTRY & PEST CONTROL PROGRAM GRANT
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

SAFER GRANT

PERSONNEL SERVICES
5021-004-010 Salaries, Regular 255,290 380,599 285,684 - - - - 5021-004-030 Salaries, Overtime - - - - - - -
5021-004-090 Benefits 117,348 191,889 140,564 - - - -
TOTAL PERSONNEL SERVICES 372,638 572,488 426,248 - - - - TOTAL SAFER GRANT 372,638 572,488 426,248 - - - -
FISCAL YEAR 2026/27

SAFER GRANT

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

CITY OF PORTERVILLE
SEWER

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

SEWER OPERATING FUND
030 4210 Transfers from Other Funds - - - - - - -
030 4220 Transfers to Other Funds (13,510,520) - - (1,030,000) - (1,000,000) (1,530,000) NET TRANSFERS (13,510,520) - - (1,030,000) - (1,000,000) (1,530,000) 030 4005 Assessments 245,375 245,962 242,698 240,000 131,972 235,745 240,000 030 4601 Interest on Investments 32,094 45,819 127,818 50,000 97,627 185,255 110,000 030 4606 Rent of Land - Agricultural 152,415 101,830 94,604 95,000 47,302 94,604 95,000 030 4871 Sewer Service Charges 6,454,416 7,976,816 11,611,513 11,540,000 6,381,096 12,321,866 12,509,360 030 4872 Sewer Dumping Charges 70,233 198,256 157,102 150,000 35,831 103,093 125,000 030 4875 Lab Service Charges 355,835 285,257 248,917 220,000 141,485 256,151 245,000 030 4899 Other Service Charges 4,880 4,880 4,609 4,200 2,064 4,129 4,200 030 4991 Sale of Real Property 89,564 - - - - - -
030 4998 Penalties 96,037 115,167 169,989 120,000 88,281 176,561 145,000 030 4999 Other Revenues 7,091 8,334 9,220 9,500 2,787 5,574 8,500 TOTAL REVENUE 7,507,939 8,982,320 12,666,471 12,428,700 6,928,446 13,382,978 13,482,060 FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

SEWER OPERATING FUND
030 5030-060-010 Salaries, Regular 194,475 224,471 243,997 264,710 118,069 236,138 270,004 030 5030-060-020 Salaries, Part-time - - - - - -
030 5030-060-030 Salaries, Overtime 11,178 11,303 15,990 18,025 9,207 18,415 18,385 030 5030-060-090 Benefits 125,844 157,167 143,431 174,773 76,207 152,413 178,268 030 5030-060-110 Vehicle Maintenance 203,404 223,926 220,078 216,240 137,832 297,889 305,300 030 5030-060-120 Building/Grounds Maint 6,837 8,357 11,968 8,000 3,274 11,780 10,500 030 5030-060-140 Computer Equipment Maint 3,343 4,539 5,310 6,000 3,868 6,162 6,250 030 5030-060-190 Other Equipment Maint 31,417 32,104 38,588 35,540 18,422 36,843 35,560 030 5030-060-220 Printing/Copying 11,071 12,386 10,201 10,000 4,686 10,371 10,000 030 5030-060-230 Professional/Temp Service 23,632 2,898 11,626 25,000 5,127 8,069 10,000 030 5030-060-260 Rent of Property & Equipmt - - 1,323 - 793 1,585 1,600 030 5030-060-280 Administrative Expense 141,146 163,191 230,976 230,581 125,380 240,894 242,677 030 5030-060-320 Office/Computer Supplies 2,614 2,500 2,511 3,000 550 1,099 2,500 030 5030-060-340 Maint and Repair Materials 33,002 29,294 64,314 71,800 17,235 45,469 65,800 030 5030-060-350 Tools/Equipment (under $1,000) 6,009 1,723 723 5,000 408 815 4,000 030 5030-060-410 Meeting Expense 126 52 - 500 - 50 100
030 5030-060-420 Utilities 93,585 116,415 110,430 98,800 54,577 119,506 119,000 030 5030-060-430 Uniform Allowance 1,573 1,556 1,457 2,000 621 1,905 2,000 030 5030-060-440 Training Expense - 663 288 1,000 - - - 030 5030-060-450 Publication and Dues 1,096 9,280 2,791 9,500 1,553 1,855 2,500 030 5030-060-460 Postage 37,892 59,145 52,513 51,000 23,800 54,324 52,000 030 5030-060-520 Insurance, Liability 26,400 36,978 36,978 47,604 23,802 47,604 47,604 030 5030-060-620 Debt Redemption/Fiscal Chgs 918,620 723,732 612,736 697,595 334,939 669,877 669,877 030 5030-060-650 Depreciation Expense 45,000 45,000 45,000 45,000 22,500 45,000 45,000 030 5030-060-660 Other Expense 4,025 4,465 4,787 5,000 1,894 4,788 5,000 030 5030-060-670 Franchise Fee 332,727 332,727 332,727 332,727 166,365 332,727 332,727 030 5030-060-710 Office Equipment (over $1000) - - - - - 1,302 - 030 5030-060-730 Other Mach/Equip (over $1000) 19,180 - 16,519 - 78,112 1,116 - TOTAL SEWER OPERATING FUND 2,274,195 2,203,871 2,217,261 2,359,395 1,229,219 2,347,997 2,436,652

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

WATER CONSERVATION PLANT
030 5030-065-010 Salaries, Regular 396,213 423,641 470,288 487,190 240,293 480,586 496,933 030 5030-065-030 Salaries, Overtime 24,654 22,509 21,286 25,750 10,344 20,688 26,265 030 5030-065-090 Benefits 276,526 340,059 321,168 384,076 164,277 328,554 391,757 030 5030-065-110 Vehicle Maintenance 132,718 162,303 170,596 170,184 100,611 210,288 194,200 030 5030-065-120 Building/Grounds Maint 29,860 35,140 26,600 30,000 18,914 27,828 30,000 030 5030-065-140 Computer Equipment Maintenance 11,140 9,121 3,488 6,000 2,120 4,240 5,500 030 5030-065-190 Other Equipment Maint 69,046 21,577 14,132 60,000 7,111 13,111 20,000 030 5030-065-220 Printing/Copying 739 765 384 800 25 250 700 030 5030-065-230 Professional/Temp Service 449,232 483,422 566,715 576,900 380,623 540,841 576,900 030 5030-065-260 Rent of Property & Equipmt 30,984 30,383 31,922 32,000 16,320 32,780 33,000 030 5030-065-280 Administrative Expense 564,296 651,876 910,597 899,300 491,819 963,574 970,708 030 5030-065-320 Office/Computer Supplies 3,639 3,739 3,013 4,000 2,006 4,013 4,000 030 5030-065-330 Janitorial Supplies 71 - - - - - -
030 5030-065-340 Maint and Repair Materials 77,611 150,446 79,945 150,000 11,395 60,481 150,000 030 5030-065-350 Tools/Equipment (under $1,000) 5,504 6,249 3,814 6,000 1,291 3,582 5,500 030 5030-065-410 Meeting Expense - - - 500 - 50 500
030 5030-065-420 Utilities 664,188 662,298 697,949 675,500 348,277 771,259 755,000 030 5030-065-430 Uniform Allowance 5,692 7,363 6,995 7,000 2,845 5,691 7,000 030 5030-065-440 Training Expense 1,384 2,873 - 3,000 388 776 3,000 030 5030-065-450 Publication and Dues 2,972 4,821 3,819 5,000 4,041 4,741 5,000 030 5030-065-460 Postage 41 35 51 100 33 66 100
030 5030-065-490 Special Consumables 163,576 167,475 151,382 185,000 104,070 208,141 195,000 030 5030-065-620 Debt Redemption/Fiscal Chgs 631,137 437,908 328,717 328,321 152,270 304,539 304,539 030 5030-065-650 Depreciation Expense 125,000 125,000 125,000 125,000 62,498 125,000 125,000 030 5030-065-660 Other Expense - - - 1,000 - - -
030 5030-065-710 Office Equipment (over $1,000) - - - - - 1,302 - 030 5030-065-720 Automotive Equip (over $1,000) - - - - - - - 030 5030-065-730 Other Mach/Equip (over $1,000) 69,134 7,105 - 60,000 4,317 7,567 10,000 TOTAL WATER CONSERVATION PLANT 3,735,356 3,756,108 3,937,862 4,222,621 2,125,890 4,119,949 4,310,602

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

INDUSTRIAL PRE-TREATMENT
030 5030-066-010 Salaries, Regular 37,582 42,052 43,895 45,423 21,725 43,450 46,331 030 5030-066-090 Benefits 20,712 25,048 21,615 26,857 12,334 24,668 27,394 030 5030-066-110 Vehicle Maintenance 8,599 10,999 15,542 14,550 8,882 17,764 16,550 030 5030-066-120 Building/Grounds Maintenance - - - - - - - 030 5030-066-190 Other Equipment Maint - 4,774 2,523 3,000 1,002 2,004 3,000 030 5030-066-230 Professional/Temp Service 3,889 5,568 4,822 6,500 1,875 3,750 5,500 030 5030-066-340 Maint and Repair Materials - - - 500 - - 400 030 5030-066-350 Tools/Equipment (under $1,000) 250 67 - 300 - - 300 030 5030-066-420 Utilities 2,075 2,134 1,915 2,100 1,060 1,928 2,100 030 5030-066-440 Training Expense 245 - - - 150 150 200 030 5030-066-450 Publication and Dues 603 515 345 700 251 365 500 030 5030-066-520 Insurance, Liability 2,100 2,942 2,942 3,787 1,891 3,782 3,787 030 5030-066-660 Other Expense - - - - - - -
030 5030-066-730 Other Mach/Equip (over $1,000) - - - - - - - TOTAL INDUSTRIAL PRE-TREATMENT 76,055 94,099 93,599 103,717 49,170 97,861 106,062

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

LABORATORY
030 5030-068-010 Salaries, Regular 212,860 229,737 232,038 239,166 108,534 217,068 243,949 030 5030-068-020 Salaries, Part-time 485 - - - - - -
030 5030-068-030 Salaries, Overtime 1,268 635 1,284 1,030 1,091 2,182 1,050 030 5030-068-090 Benefits 131,713 152,046 130,789 154,381 65,754 131,508 157,468 030 5030-068-110 Vehicle Maintenance 55 80 135 500 66 550 500 030 5030-068-120 Building/Grounds Maint 1,611 4,566 5,299 5,000 3,297 6,595 15,000 030 5030-068-190 Other Equipment Maint 28,782 36,274 25,068 30,000 11,183 22,366 30,000 030 5030-068-220 Printing/Copying 446 406 132 500 16 120 400 030 5030-068-230 Professional/Temp Service 1,016 5,545 11,041 12,200 4,424 10,847 12,200 030 5030-068-260 Rent of Property & Equipmt 4,640 2,851 - 2,500 - - 1,500 030 5030-068-320 Office/Computer Supplies 2,924 2,014 3,214 3,000 1,251 2,502 3,000 030 5030-068-340 Maint and Repair Materials - - - - - - - 030 5030-068-350 Tools/Equipment (under $1,000) 1,290 16 362 1,000 613 613 1,000 030 5030-068-420 Utilities 25,462 25,257 22,880 26,000 12,465 22,143 25,000 030 5030-068-430 Uniform Allowance 568 606 555 600 341 681 600 030 5030-068-440 Training Expense 1,567 100 1,312 1,000 - 75 1,000 030 5030-068-450 Publication and Dues 15,327 3,054 15,729 15,000 700 6,476 15,000 030 5030-068-460 Postage 140 102 65 200 23 46 150
030 5030-068-490 Special Consumables 78,360 63,627 49,222 65,000 21,371 53,399 65,000 030 5030-068-520 Insurance, Liability 4,200 5,882 5,882 7,572 3,786 7,572 7,572 030 5030-068-660 Other Expense 540 751 703 1,000 359 718 1,000 030 5030-068-730 Othe Machinery/Equipment 9,457 - 1,623 - - - - TOTAL LABORATORY 522,709 533,549 507,334 565,649 235,274 485,461 581,389

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

SEWER REVOLVING
082 4210 Transfers from Other Funds 13,420,955 - - 1,000,000 - 1,000,000 1,500,000 082 4220 Transfers to Other Funds (14,986,747) (446,123) (1,110,313) (5,686,328) (1,519,899) (2,775,156) (5,248,558) NET TRANSFERS (1,565,791) (446,123) (1,110,313) (4,686,328) (1,519,899) (1,775,156) (3,748,558) 082 4601 Interest on Investments 200,703 223,964 220,666 220,000 78,856 171,059 200,000 082 4891 Service Connection Fees 22,752 13,479 55,109 25,000 6,499 15,997 25,000 082 4892 Acreage Fees - Developers 105,916 123,249 98,322 110,000 52,226 118,311 115,000 082 4897 Interdepartmental Serv Charges 227,646 227,225 237,013 236,000 128,709 331,826 305,000 082 4995 Reimbursements & Refunds 65,905 - - - - - -
TOTAL REVENUE 622,922 587,917 611,110 591,000 266,289 637,193 645,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

SEWER REVOLVING - EQUIPMENT REPLACEMENT
082 5030-095-720 Automotive Equipment - - 739,007 - - - - 082 5030-095-730 Other Machinery/Equipment 103,750 179,245 49,656 22,500 2,851 2,851 28,500 082 5030-095-740 Computer Equipment - - - - - - -
TOTAL SEWER REVOLVING - EQUIPMENT REPL. 103,750 179,245 788,663 22,500 2,851 2,851 28,500

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

WASTEWATER TREATMENT CAPITAL RESERVE
086 4210 Transfers from Other Funds 89,564 - - - - - -
086 4220 Transfers to Other Funds (308,012) (79,805) (479,017) (6,913,575) (3,234) (7,512) (5,092,266) NET TRANSFERS (218,448) (79,805) (479,017) (6,913,575) (3,234) (7,512) (5,092,266) 086 4601 Interest on Investments 94,006 296,998 328,044 275,000 149,702 270,681 275,000 086 4873 Treatment Plant Connection Fee 692,327 565,099 865,276 890,000 550,097 1,100,194 990,000 086 4897 Interdepartmental Serv Charges 222,923 231,092 235,903 230,000 134,776 394,560 394,560 086 4992 Sale of Personal Property - - 885 - - - -
086 4999 Other Revenues 46,742 - - - - - -
TOTAL REVENUE 1,055,998 1,093,189 1,430,109 1,395,000 834,574 1,765,435 1,659,560

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

WASTEWATER CAPITAL RESERVE - EQUIPMENT REPLACEMENT
086 5030-095-720 Automotive Equipment 98,465 - 235,398 - - - - 086 5030-095-730 Other Machinery/Equipment - 24,556 - 5,500 - - - TOTAL WASTEWATER CAPITAL RESERVE - EQUIPMENT REPL. 98,465 24,556 235,398 5,500 - - -

SOLID WASTE

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

SOLID WASTE FUND
031 4210 Transfers from Other Funds 350,000 - - - - - - 031 4220 Transfers to Other Funds (52,815) (17,168) - (30,000) - - (30,000) NET TRANSFERS 297,185 (17,168) - (30,000) - - (30,000)
031 4516 State Grants 74,995 221,262 18,799 19,000 - 18,806 19,000 031 4601 Interest on Investments - 1,841 47,671 15,000 44,649 89,297 45,000 031 4861 Residential Refuse Charges 3,347,541 4,383,896 5,375,237 5,600,000 2,837,170 5,674,339 5,650,000 031 4862 Commercial Refuse Charges 2,777,398 3,713,515 4,597,677 4,900,000 2,464,970 4,929,939 4,930,000 031 4863 Roll-Off Refuse Charges 716,551 881,168 1,070,067 980,000 441,896 883,792 950,000 031 4864 Recycling Revenues 2,041 3,823 9,766 15,200 2,550 13,429 15,000 031 4998 Penalties 86,482 119,784 162,973 130,000 82,933 165,866 140,000 031 4999 Other Revenues 7,027 7,439 3,715 4,000 2,389 4,778 4,500 TOTAL REVENUE 7,012,035 9,332,728 11,285,905 11,663,200 5,876,555 11,780,246 11,753,500

CITY OF PORTERVILLE

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

REFUSE COLLECTION AND DISPOSAL
031 5030-080-010 Salaries, Regular 842,541 831,281 866,346 923,395 437,745 875,490 1,081,466 031 5030-080-020 Salaries, Part-time - - - - - - -
031 5030-080-030 Salaries, Overtime 179,431 168,011 235,968 252,350 130,393 260,787 247,397 031 5030-080-040 Car Allowance - - - - - - -
031 5030-080-090 Benefits 633,627 707,524 773,430 659,337 701,602 350,801 844,313 031 5030-080-110 Vehicle Maintenance 1,169,304 1,387,299 1,933,466 1,795,750 1,121,341 2,242,682 2,000,000 031 5030-080-120 Building/Grounds Maint 7,867 8,542 6,619 8,000 3,641 7,282 7,500 031 5030-080-140 Computer Equipment Maint 21,562 21,792 28,014 30,000 4,906 28,957 29,000 031 5030-080-190 Other Equipment Maint 186,197 192,820 195,863 219,150 91,929 183,858 215,000 031 5030-080-220 Printing/Copying 16,167 20,347 27,263 17,000 5,859 11,717 15,000 031 5030-080-230 Professional/Temp Service 1,112,952 1,112,827 1,127,323 1,125,000 382,104 1,356,936 1,225,000 031 5030-080-260 Rent of Property & Equipmt 1,209 993 1,018 1,500 197 1,329 1,500 031 5030-080-280 Administrative Expense 627,960 836,657 1,008,465 1,045,215 523,040 1,046,080 1,047,000 031 5030-080-320 Office/Computer Supplies 3,580 4,071 3,719 5,000 4,107 6,224 5,000 031 5030-080-340 Maint and Repair Materials 12,063 15,479 11,505 15,000 6,929 13,858 15,000 031 5030-080-350 Tools/Equipment (under $1,000) 700 3,027 7,337 6,500 1,064 2,129 4,500 031 5030-080-410 Meeting Expense 126 52 - 500 - - 500
031 5030-080-420 Utilities 29,258 32,938 27,089 29,500 14,766 31,044 29,500 031 5030-080-430 Uniform Allowance 9,868 15,507 13,116 12,500 4,861 9,723 11,500 031 5030-080-440 Training Expense - 217 288 500 - - 500 031 5030-080-450 Publication and Dues 1,412 6,664 855 6,000 33 568 1,000 031 5030-080-460 Postage 37,904 59,230 52,533 50,000 23,819 47,639 50,000 031 5030-080-520 Insurance, Liability 42,000 58,830 58,830 75,735 37,869 75,735 75,735 031 5030-080-660 Other Expense 17,131 18,528 12,926 15,000 6,178 12,357 14,000 031 5030-080-670 Franchise Fee 249,545 249,545 249,545 249,545 124,775 249,545 249,545 031 5030-080-710 Office Equipment (over $1000) - 3,453 - - - - 10,000 031 5030-080-730 Other Mach/Equipment - - - - - - -
TOTAL REFUSE COLLECTION AND DISPOSAL 5,202,405 5,755,634 6,527,425 6,656,570 3,276,359 7,165,541 7,179,956

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

GREEN WASTE
031 5030-081-010 Salaries, Regular 95,478 105,616 111,974 114,845 53,583 107,166 179,225 031-5030-081-020 Salaries, Part-time - - 132 - - - -
031 5030-081-090 Benefits 56,741 69,550 59,699 73,588 32,072 64,145 138,865 031 5030-081-110 Vehicle Maintenance 349,642 338,840 222,108 323,150 114,971 230,522 323,150 031 5030-081-190 Other Equipment Maint 84,000 84,000 84,000 84,000 42,000 84,000 84,000 031 5030-081-230 Professional/Temp Service 340,403 471,980 533,046 440,200 209,575 532,000 530,000 031 5030-081-340 Maint and Repair Materials 956 2,538 870 2,500 3,085 4,170 3,000 031 5030-081-430 Uniform Allowance 2,710 2,730 4,527 5,000 2,124 4,247 5,000 031 5030-081-520 Insurance, Liability 13,800 19,330 19,330 24,885 12,441 24,885 24,885 031 5030-081-660 Other Expense 241 - - - - - -
031 5030-081-670 Franchise Fee 83,181 83,181 83,181 83,181 41,589 83,181 83,181 TOTAL GREEN WASTE 1,028,733 1,176,184 1,118,867 1,151,349 511,440 1,134,316 1,371,306

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

STREET SWEEPING
031 5030-083-010 Salaries, Regular 64,164 75,504 73,196 75,705 36,892 73,784 73,758 031 5030-083-030 Salaries, Overtime 239 - 341 - - - -
031 5030-083-090 Benefits 44,439 53,081 44,351 52,222 23,815 47,630 52,861 031 5030-083-110 Vehicle Maintenance 163,334 161,165 148,297 165,800 67,502 159,398 165,800 031 5030-083-190 Other Equipment Maint - - - - - - -
031 5030-083-230 Professional/Temp Service 732 692 915 1,000 367 733 1,000 031 5030-083-340 Maint and Repair Materials 778 744 677 1,000 385 771 1,000 031 5030-083-430 Uniform Allowance 1,026 1,140 1,094 1,000 357 715 1,000 031 5030-083-440 Training Expense 385 - - - - - -
031 5030-083-450 Publication and Dues 85 155 85 200 - 85 200 031 5030-083-660 Other Expense - 225 500 - - 500
TOTAL STREET SWEEPING 275,217 292,445 269,182 297,427 129,319 283,116 296,120

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

CURBSIDE RECYCLEABLES COLLECTION
031 5030-084-010 Salaries, Regular 69,603 84,729 87,398 88,529 52,683 105,366 194,643 031 5030-084-090 Benefits 40,154 55,672 45,851 56,678 30,283 60,565 156,498 031 5030-084-110 Vehicle Maintenance 125,855 137,996 176,728 177,110 126,870 203,328 195,000 031 5030-084-190 Other Equipment Maint 60,000 60,000 60,000 60,000 30,000 60,000 60,000 031 5030-084-220 Printing/Copying - 896 - - - - -
031 5030-084-230 Professional/Temp Service 213,025 193,908 203,965 195,000 86,353 172,707 195,000 031 5030-084-280 Administrative Expense 3,123 3,123 3,123 3,123 1,562 3,123 3,123 031 5030-084-430 Uniform Allowance 100 - - - - - -
031 5030-084-670 Franchise Fee 2,957 2,957 2,957 2,957 1,481 2,957 2,957 TOTAL CURBSIDE RECYCLEABLES COLLECTION 515,713 538,386 580,021 583,397 329,232 608,046 807,221

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

RECYCLABLE WASTE
031 5030-085-010 Salaries, Regular 63,713 81,517 134,419 139,956 59,125 118,250 87,540 031 5030-085-030 Salaries, Overtime 1,769 3,164 3,883 4,120 7,865 15,729 4,202 031 5030-085-090 Benefits 41,877 56,686 71,018 96,543 40,082 80,165 63,099 031 5030-085-110 Vehicle Maintenance 115,993 98,956 96,380 113,400 49,038 94,656 103,400 031-5030-085-120 Building/Grounds Maint 2,600 - - - - - - 031 5030-085-190 Other Equipment Maint 146 340 360 450 308 532 450 031 5030-085-220 Printing/Copying 2,901 - - 1,000 - - - 031 5030-085-230 Professional/Temp Service 101,222 147,437 154,028 140,250 67,526 135,053 140,250 031 5030-085-320 Office/Computer Supplies - - - - - - - 031 5030-085-340 Maint and Repair Materials 751 415 322 1,000 192 383 500 031 5030-085-450 Publications and Dues - 465 - - - - -
031 5030-085-460 Postage - - - - - - -
031 5030-085-660 Other Expense - - 731 - - - -
TOTAL RECYCLABLE WASTE 331,101 388,852 461,142 496,719 224,136 444,768 399,442

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

GRAFFITI REMOVAL
031 5030-087-010 Salaries, Regular 18,625 18,802 16,596 19,570 10,529 21,059 24,902 031 5030-087-090 Benefits 12,906 14,577 10,297 15,042 7,670 15,340 17,257 031 5030-087-110 Vehicle Maintenance 1,883 5,168 3,031 4,450 2,445 4,889 4,450 031 5030-087-120 Building/Grounds Maint - - - - - - -
031 5030-087-190 Other Equipment Maint 120 340 360 450 308 445 450 031 5030-087-230 Professional/Temp Service 65,725 72,279 85,178 78,600 23,854 75,020 76,600 031 5030-087-320 Office and Computer Supplies - 29 35 - 29 58 - 031 5030-087-340 Maint and Repair Materials 2,423 2,469 837 2,500 2,920 3,919 2,500 031 5030-087-520 Insurance, Liability 900 1,260 1,260 1,622 812 1,622 1,622 031 5030-087-660 Other Expense - - - - - - -
TOTAL GRAFFITI REMOVAL 102,581 114,924 117,593 122,234 48,567 122,353 127,781

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

SOLID WASTE RESERVE - EQUIPMENT REPLACEMENT
081 4210 Transfers from Other Funds 52,815 17,168 - - - - - 081 4220 Transfers to Other Funds (350,000) - - (1,560,000) - - (4,165,000) NET TRANSFERS (297,185) 17,168 - (1,560,000) - - (4,165,000) 081 4516 State Grants - - - - - - -
081 4517 Federal Grants - - - - - - -
081 4601 Interest on Investments 165,357 228,624 146,293 140,000 75,551 144,409 140,000 081 4897 Interdepartmental Serv Charges 833,993 856,521 1,234,287 1,000,000 702,579 1,405,157 1,405,157 081 4992 Sale of Personal Property - - 9,435 - 4,315 4,315 - TOTAL REVENUE 999,350 1,085,145 1,390,015 1,140,000 782,445 1,553,881 1,545,157

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

SOLID WASTE RESERVE - EQUIPMENT REPLACEMENT
081 5030-095-720 Automotive Equipment - 1,118,218 2,676,869 - - - - 081 5030-095-730 Other Machinery/Equipment 268,521 338,507 439,485 500,000 394 378,374 500,000 081 5030-095-810 Non Fixed Asset Capital 17,040 - - - - - - TOTAL SOLID WASTE RESERVE - EQUIPMENT REPL. 285,561 1,456,725 3,116,354 500,000 394 378,374 500,000

AIRPORT

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

AIRPORT
032 4210 Transfers from Other Funds - - - - - - -
032 4220 Transfers to Other Funds (47,194) (1,696,725) - (119,500) - (119,500) (220,325) NET TRANSFERS (47,194) (1,696,725) - (119,500) - (119,500) (220,325) 032 4001 Current secured 4,280 5,807 11,476 10,000 - 11,694 10,000 032 4516 State grants 10,000 10,000 10,000 10,000 - 10,000 10,000 032 4517 Federal grants 32,000 - - - - - -
032 4601 Interest on Investments 93,745 132,571 117,904 115,000 51,338 102,676 115,000 032 4604 Rent of land 198,975 206,477 201,289 208,000 128,965 257,930 208,000

CITY OF PORTERVILLE

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

AIRPORT OPERATIONS
032-5070-001-010 Salaries, Regular 143,944 168,786 178,787 268,548 78,329 156,658 241,449 032-5070-001-020 Salaries, Part-time 25,825 21,164 50,368 50,000 29,052 58,104 50,000 032-5070-001-030 Salaries, Overtime 2,591 4,108 2,592 4,000 1,066 2,132 4,000 032-5070-001-090 Benefits 104,942 128,780 111,726 72,311 62,224 124,447 177,077 032-5070-001-110 Vehicle Maint 90,730 87,479 121,616 102,700 70,752 127,788 115,000 032-5070-001-120 Building/Grounds Maint 17,717 10,331 23,897 25,000 30,230 49,970 30,000 032-5070-001-140 Computer Maint 6,836 6,807 5,840 6,500 1,253 17,456 4,500 032-5070-001-180 Fueling System Maint 15,910 25,334 21,972 20,000 4,780 7,839 15,000 032-5070-001-190 Other Equip Maint 348 1,297 13,081 14,034 13,477 24,097 15,500 032-5070-001-210 Advertising 736 739 114 - - - -
032-5070-001-220 Printing / Copying 90 636 29 500 11 21 250 032-5070-001-230 Professional/Temp Service 1,282 5,671 23,929 15,000 3,151 4,223 12,000 032-5070-001-260 Rent of Property & Equipment - - 547 150 180 295 150 032-5070-001-280 Administrative Expense 68,422 83,804 145,929 72,549 62,290 124,579 125,000 032-5070-001-290 Processing Fee 40,188 52,923 90,308 65,000 34,030 64,061 85,000 032-5070-001-310 Aviation Fuels & Lubricants 859,738 1,102,821 1,532,664 1,600,000 547,575 1,295,150 1,400,000 032-5070-001-320 Office/Computer Supplies 279 424 1,192 1,000 2,433 2,710 1,500 032-5070-001-330 Janitorial Supplies 771 - 1,479 1,000 437 874 1,000 032-5070-001-350 Tools/Equipment (under $1,000) 1,016 160 1,038 1,000 2,895 3,094 2,000 032-5070-001-410 Meeting Expense - 1,554 1,622 2,500 1,646 1,845 2,000 032-5070-001-420 Utilities 69,247 71,678 83,096 82,000 51,591 85,085 84,000 032-5070-001-430 Uniform Allowance 1,088 40 2,726 2,500 3,494 5,913 2,500 032-5070-001-440 Training Expense (47,194) - - 2,500 - - 3,500 032-5070-001-450 Publication and Dues (46,106) 556 225 1,000 554 779 1,000 032-5070-001-460 Postage 19 17 5 - 137 155 100
032-5070-001-520 Insurance, Liability 22,000 30,816 30,816 39,671 19,835 39,671 39,671 032-5070-001-660 Other Expense 215 89 1,132 1,000 119 238 500 032-5070-001-710 Office Equipment (over $1000) - - - - 5,373 5,373 - 032-5070-001-730 Other Mach/Equip (over $1000) 24,905 2,400 12,328 15,000 - 5,000 10,000 032-5070-001-750 Special Aviation - - - - - - -
TOTAL AIRPORT OPERATIONS 1,405,541 1,808,415 2,459,056 2,465,463 1,026,913 2,207,557 2,422,697

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

AIRPORT REPLACEMENT AND DEVELOPMENT
090 4210 Transfers from Other Funds 47,194 1,696,725 - 119,500 - 119,500 - 090 4220 Transfers to Other Funds (837,187) (4,017,038) (529,240) (1,280,278) - (350,000) (1,659,675) NET TRANSFERS (789,993) (2,320,313) (529,240) (1,160,778) - (230,500) (1,659,675) 090 4516 State grants - - - 19,000 - - 34,675
090 4517 Federal grants 749,130 3,619,496 - 551,108 - 227,748 1,375,000 090 4601 Interest on investments 6,355 8,911 32,011 15,000 15,861 31,723 25,000 090 4897 Interdepartmental serv charges 84,400 84,642 91,684 93,000 49,006 98,013 96,000 090 4991 Sale of real property - - - - - - -
090 4992 Sale of personal Property - - 4,470 - - - -
TOTAL 839,885 3,713,049 128,165 678,108 64,868 357,484 1,530,675

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

AIRPORT REPLACEMENT AND DEVELOPMENT FUND
090 5030-095-720 Automotive Equipment 259,987 - 56,230 - 71,877 71,877 - 090 5070-001-180 Fueling System Maintenance - - - - - - - 090 5070-001-730 Other Machinery/Equipment - - - - - 19,239 - 090 5070-001-750 Special Aviation - - - - - - -
TOTAL AIRPORT REPLACEMENT AND DEVELOPMENT FUND 259,987 - 56,230 - 71,877 91,116 -

GOLF COURSE

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

GOLF COURSE OPERATIONS FUND
033 4210 Transfers from Other Funds 69,000 69,000 301,368 429,000 200,000 429,000 429,000 NET TRANSFERS 69,000 69,000 301,368 429,000 200,000 429,000 429,000 033 4851 Green Fees 126,355 165,520 119,075 145,000 47,310 100,329 125,000 033 4852 Golf Membership Fees 28,605 48,295 34,035 40,000 6,765 26,650 30,000 033 4853 Locker Fees 235 275 - 200 - - 200
033 4854 Golf Cart Rentals 94,688 117,175 88,191 110,000 38,052 86,104 95,000 033 4992 Sale of Personal Property - 3,650 - - - - -
033 4999 Other Revenues 3,696 683 25 - - - -
TOTAL REVENUES 253,579 335,598 241,326 295,200 92,127 213,083 250,200 FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

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

GOLF COURSE
033-5050-070-010 Salaries, Regular 104,963 107,520 109,732 111,252 57,883 113,766 115,747 033-5050-070-020 Salaries, Part-time 28,759 18,729 31,232 30,100 16,352 29,703 32,000 033-5050-070-030 Salaries, Overtime - 345 - - - - -
033-5050-070-090 Benefits 81,425 85,098 71,716 77,509 45,169 90,337 83,265 033-5050-070-110 Vehicle Maintenance 71,870 53,865 59,996 19,200 32,814 23,715 25,000 033-5050-070-120 Building/Grounds Maint 32,642 34,080 21,194 35,000 16,963 33,926 35,000 033-5050-070-190 Other Equipment Maint 10,324 14,608 14,669 8,620 7,631 13,262 8,620 033-5050-070-210 Advertising 141 - - - - - -
033-5050-070-220 Printing/Copying - - - - - - -
033-5050-070-230 Professional/Temp Service 60,268 74,328 58,355 62,000 21,576 53,153 62,000 033-5050-070-260 Rent of Property & Equipment 8,575 28,763 30,451 32,890 13,373 30,109 32,890 033-5050-070-280 Administrative Expense 22,822 29,614 - 23,058 - - - 033-5050-070-350 Tools/Equipment (under $1,000) 2,303 2,042 112 2,000 - - 2,000 033-5050-070-420 Utilities 110,021 95,724 110,682 115,000 70,616 113,929 115,000 033-5050-070-430 Uniform Allowance 461 876 1,103 960 322 844 960 033-5050-070-520 Insurance, Liability 8,925 12,501 12,501 16,093 8,047 16,093 16,093 033-5050-070-650 Depreciation Expense - - - - - - -
033-5050-070-660 Other Expense 14,965 21,021 20,951 19,500 12,025 21,050 19,500 033-5050-070-730 Other Mach/Equip (over $1,000) - 3,000 - - - - - TOTAL GOLF COURSE 582,115 558,464 542,695 553,182 302,771 539,887 548,074

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

GOLF COURSE REPLACEMENT FUND
091 4220 Transfers to Other Funds - - - (29,000) - (29,000) (29,000) NET TRANSFERS - - - (29,000) - (29,000) (29,000)
091 4601 Interest on Investments 7,452 10,984 11,067 7,000 5,136 10,271 8,000 091 4897 Interdepartmental Serv Charges 54,292 50,625 48,958 50,000 23,490 46,980 50,000 091 4992 Sale of Personal Property 7,466 225 425 - - - - TOTAL REVENUES 69,210 61,834 60,450 57,000 28,626 57,251 58,000

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

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

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

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

WATER OPERATING FUND
034 4210 Transfers from Other Funds - - - - - - -
034 4220 Transfers to Other Funds (3,000,000) (6,656,016) (1,673,566) (1,230,000) - (600,000) (30,000) NET TRANSFERS (3,000,000) (6,656,016) (1,673,566) (1,230,000) - (600,000) (30,000) 034 4601 Interest on Investments 71,371 52,918 129,634 100,000 72,295 144,589 125,000 034 4603 Lease of Water Rights - - - - 11,685 11,685 12,000 034 4818 Code Enforcement Fees 11,900 10,000 800 800 - 200 800 034 4881 Water Sales 12,094,936 12,319,238 12,921,304 14,400,000 7,484,505 14,969,010 14,400,000 034 4881.5 Recycled Water - - 6,313 265,000 95,998 191,996 265,000 034 4882 Meter Installation Charges 16,800 27,120 42,380 40,000 14,720 32,440 40,000 034 4883 Water Service Charges 109,078 117,256 110,753 112,000 57,660 115,320 114,000 034 4992 Sale of Personal Property 1,585 - - - - - -
034 4995 Reimbursement and Refunds 7,419 - - - - - -
034 4998 Penalties 192,830 215,606 229,813 220,000 127,312 254,623 235,000 034 4999 Other Revenues 22,100 (5,434) 26,913 25,000 (19,894) (2,500) 25,000 TOTAL REVENUE 12,528,019 12,736,704 13,467,911 15,162,800 7,844,280 15,717,363 15,216,800

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

WATER DISTRIBUTION
034 5030-070-010 Salaries, Regular 729,641 822,988 712,795 1,064,212 363,688 727,375 1,085,496 034 5030-070-020 Salaries, Part-time - - - - - - -
034 5030-070-030 Salaries, Overtime 28,276 25,350 31,754 28,840 22,712 45,423 29,416 034 5030-070-040 Car Allowance 4,800 4,800 4,800 4,800 1,147 2,294 4,800 034 5030-070-090 Benefits 524,369 625,227 471,306 668,341 243,725 487,449 681,707 034 5030-070-110 Vehicle Maintenance 315,093 380,307 429,240 427,227 269,150 552,608 527,000 034 5030-070-120 Building/Grounds Maint 24,022 16,722 7,247 20,000 4,207 13,118 15,000 034 5030-070-140 Computer Equipment Maint 52,678 48,854 49,259 50,000 44,107 99,398 102,000 034 5030-070-190 Other Equipment Maint 225,992 269,382 317,821 312,750 187,257 392,151 362,750 034 5030-070-210 Advertising 30,975 32,852 26,144 35,966 1,206 2,711 10,000 034 5030-070-220 Printing/Copying 15,278 12,883 13,220 15,000 4,791 12,581 30,000 034 5030-070-230 Professional/Temp Service 12,300 65,021 91,512 130,000 31,238 92,476 100,000 034 5030-070-260 Rent of Property & Equipmt 679 1,649 1,055 5,000 1,652 3,704 4,000 034 5030-070-280 Administrative Expense 1,141,037 1,161,485 1,219,621 1,375,000 714,874 1,429,748 1,369,512 034 5030-070-320 Office/Computer Supplies 2,694 5,039 3,423 5,000 2,413 5,827 5,000 034 5030-070-340 Maint and Repair Materials 291,041 345,939 403,498 406,865 100,841 360,107 406,865 034 5030-070-350 Tools/Equipment (under $1,000) 57,649 30,496 17,467 55,000 13,040 29,079 45,000 034 5030-070-370 New Water Service 119,571 105,797 82,655 112,000 50,072 100,144 102,000 034 5030-070-390 Water Purchases 1,347,610 1,340,960 2,107,838 1,120,000 224,216 1,248,432 1,500,000 034 5030-070-410 Meeting Expense 126 84 1,633 1,000 50 99 1,000 034 5030-070-420 Utilities 1,922,334 1,674,927 1,721,807 1,640,500 769,988 1,646,540 1,800,000 034 5030-070-430 Uniform Allowance 13,680 16,795 12,509 16,500 6,370 18,461 17,500 034 5030-070-440 Training Expense 5,870 22,075 528 10,000 4,503 19,453 15,000 034 5030-070-450 Publication and Dues 5,728 25,143 7,711 8,800 1,968 6,937 7,500 034 5030-070-460 Postage 46,081 59,196 62,693 51,500 23,825 73,834 60,000 034 5030-070-520 Insurance, Liability 36,000 50,425 50,425 64,915 32,455 64,915 64,915 034 5030-070-620 Debt Redemption/Fiscal Chgs 1,079,311 1,049,749 1,021,117 1,333,176 647,020 1,294,040 1,294,040 034 5030-070-650 Depreciation Expense 155,162 155,162 155,162 155,160 77,582 155,160 155,160 034 5030-070-660 Other Expense 299,573 311,215 424,047 405,662 376,838 563,416 455,662 034 5030-070-670 Franchise Fee 332,724 332,724 332,724 332,724 166,362 332,724 332,724 034 5030-070-710 Office Equipment (over $1,000) - 4,396 - - - 1,302 - 034 5030-070-730 Other Mach/Equip (over 1,000) 95,407 59,670 43,810 70,000 32,951 50,902 100,000 034 5030-070-740 Computer Equip (over $1,000) - - - - - - TOTAL WATER DISTRIBUTION 8,915,701 9,057,311 9,824,820 9,925,938 4,420,247 9,832,408 10,684,047

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

WATER METER READING/CUSTOMER SERVICE
034 5030-071-010 Salaries, Regular 183,518 198,172 190,050 201,792 99,099 198,198 205,827 034 5030-071-020 Salaries, Part-time - - - - - - -
034 5030-071-030 Salaries, Overtime 2,407 2,338 2,069 5,150 781 1,562 5,253 034 5030-071-090 Benefits 123,463 149,949 126,451 154,186 72,704 145,408 74,158 034 5030-071-110 Vehicle Maintenance 52,041 66,183 65,106 67,400 35,053 69,314 67,400 034 5030-071-190 Other Equipment Maint 5,200 5,200 5,307 5,500 2,711 5,422 5,500 034 5030-071-230 Professional/Temp Service 96 - 32 - - - - 034 5030-071-320 Office/Computer Supplies - 32 - - - - - 034 5030-071-340 Maint and Repair Materials 570 479 1,039 2,500 244 488 2,000 034 5030-071-350 Tools/Equipment (under $1,000) 2,185 1,308 289 2,000 31 1,173 1,500 034 5030-071-420 Utilities 3,030 3,388 3,382 3,500 1,397 3,704 3,700 034 5030-071-430 Uniform Allowance 2,837 2,421 3,254 3,000 1,277 2,554 3,000 034 5030-071-440 Training Expense - - - - - - -
034 5030-071-520 Insurance, Liability 2,400 3,362 3,362 4,328 2,162 4,328 4,328 034 5030-071-730 Other Mach/Equip (over $1,000) - - 1,363 - - - - TOTAL WATER METER READING/CUSTOMER SERVICE 377,748 432,832 401,704 449,356 215,458 432,150 372,666

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

WATER QUALITY ASSURANCE
034 5030-072-010 Salaries, Regular 198,206 205,971 202,906 209,090 107,369 214,738 213,271 034-5030-072-020 Salaries, Part-time - 1,008 - - - - -
034 5030-072-030 Salaries, Overtime - - 70 - - - -
034 5030-072-090 Benefits 118,793 135,575 110,008 138,050 66,625 133,250 140,811 034 5030-072-110 Vehicle Maintenance 43,267 38,755 44,992 47,250 28,423 48,541 48,250 034 5030-072-190 Other Equipment Maintenance 58,473 32,622 40,651 50,000 34,137 64,137 57,000 034 5030-072-220 Printing/Copying - - 541 - - - -
034 5030-072-230 Professional/Temp Service 92,480 89,559 67,812 85,200 35,509 164,433 170,000 034 5030-072-320 Office/Computer Supplies - - - - 92 389 300 034 5030-072-340 Maint & Repair Materials 16,117 16,624 20,572 18,500 18,211 44,709 25,000 034 5030-072-350 Tools/Equipment (under $1,000) 290 870 1,025 5,000 469 937 3,000 034-5030-072-420 Utilities - 128 - - - - -
034 5030-072-430 Uniform Allowance - - - - - 31 -
034 5030-072-460 Postage 17 78 - - - -
034 5030-072-490 Special Consumables 24,154 4,529 16,553 18,000 7,542 15,083 15,000 034 5030-072-520 Insurance, Liability 3,300 4,622 4,622 4,950 2,974 5,950 5,950 034 5030-072-660 Other Expense - - - - - - -
034 5030-072-730 Other Mach/Equip (over $1,000) - 3,051 1,275 - 6,037 9,731 - TOTAL WATER QUALITY ASSURANCE 555,096 533,312 511,106 576,040 307,386 701,929 678,582

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

HYDRANT TESTING
034 5030-073-010 Salaries, Regular 137,110 161,601 167,063 188,387 86,684 173,368 192,154 034 5030-073-030 Salaries, Overtime 84 1,238 824 1,030 1,295 2,591 1,050 034 5030-073-090 Benefits 97,974 120,478 104,683 139,233 56,555 113,110 142,017 034 5030-073-110 Vehicle Maintenance - - - 40,500 878 7,186 30,500 034 5030-073-230 Professional/Temp Service 250 435 85 1,000 - 122 500 034 5030-073-320 Office/Computer Supplies - - - - - - - 034 5030-073-340 Maint and Repair Materials 1,932 - - 7,500 - - 5,500 034 5030-073-350 Tools/Equipment (under $1,000) 1,875 - - 500 - - 500 034 5030-073-660 Other Expense - - - 1,000 - - 700
034 5030-073-720 Automotive Equipment - - - 60,000 66,790 121,786 - 034 5030-073-730 Other Mach/Equipment (over $1,000) 17,486 - - 15,000 - - - TOTAL HYDRANT TESTING 256,710 283,751 272,654 454,150 212,202 418,163 372,921

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

RECYCLED WATER
034 5030-074-010 Salaries, Regular - 971 4,345 123,600 2,922 5,844 126,072 034 5030-074-030 Salaries, Overtime - 1,013 2,422 2,575 2,319 4,638 2,626 034 5030-074-090 Benefits - 1,443 4,416 92,568 2,781 5,562 94,419 034 5030-074-230 Professional/Temp Services - - - - - - 30,000 034 5030-074-340 Maint and Repair Materials - 8,840 6,554 6,500 22,645 34,156 50,000 034 5030-074-350 Tools/Equipment (under $1,000) - 472 156 2,000 - - 1,000 034 5030-074-420 Utilities - 26,692 43,118 80,000 31,062 58,960 60,000 034 5030-074-490 Special Consumables - 12,977 23,582 50,000 14,800 29,600 40,000 034 5030-074-660 Other Expense - 7,160 10,103 8,000 1,750 6,097 7,000 034 5030-074-730 Other Mach/Equip over ($1,000) 1,804 4,982 20,000 4,709 4,709 15,000 TOTAL RECYCLED WATER - 61,372 99,678 385,243 82,988 149,566 426,117

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

WATER REPLACEMENT
080 4210 Transfers from Other Funds 3,000,000 6,656,016 1,673,566 1,200,000 - 600,000 - 080 4220 Transfers to Other Funds (14,488,622) (19,696,119) (4,470,710) (38,166,934) (1,054,212) (1,945,204) (27,845,898) NET TRANSFERS (11,488,622) (13,040,103) (2,797,144) (36,966,934) (1,054,212) (1,345,204) (27,845,898) 080 4516 State Grants 81,200 - - 20,000,000 - 14,359 11,783,035 080 4601 Interest on Investments 424,226 617,526 592,620 550,000 231,266 491,994 525,000 080 4891 Service Connection Fees 7,389 16,898 13,454 16,000 4,680 11,504 15,000 080 4892 Acreage Fees - Developers 157,440 220,530 148,157 155,000 82,214 164,428 160,000 080 4897 Interdepartmental Serv Charges 584,268 605,188 719,171 705,000 398,773 809,792 755,000 080 4992 Sale of Personal Property - 1,421 13,240 - - - - TOTAL REVENUE 1,254,524 1,461,564 1,486,643 21,426,000 716,933 1,492,077 13,238,035

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

WATER REPLACEMENT - EQUIPMENT REPLACEMENT
080 5030-095-720 Automotive Equipment 37,838 55,812 51,954 204,000 157,292 267,224 250,000 080 5030-095-730 Other Machinery/Equipment 587,342 419,114 500,262 250,000 - - 411,000 080 5030-095-740 Computer Equipment - - - 5,000 - - 5,000 TOTAL WATER REPLACEMENT - EQUIPMENT REPL. 625,180 474,927 552,216 459,000 157,292 267,224 666,000

RISK MANAGEMENT

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

RISK MANAGEMENT
050 4210 Transfers from Other Funds - - - - - - 100,000 050 4220 Transfers to Other Funds (11,708) (227,813) (7,670) (400,000) (4,058) (8,116) - NET TRANSFERS (11,708) (227,813) (7,670) (400,000) (4,058) (8,116) 100,000 050 4601 Interest on Investments 16,290 - - - - - -
050 4901 Liability Insurance 621,116 870,000 870,000 1,119,996 559,998 1,119,996 1,119,996 050 4902 Health & Life Insurance 5,186,895 6,030,957 6,352,778 6,500,000 3,066,255 6,369,126 6,500,000 050 4903 Unemployment Insurance 145,651 128,428 144,145 145,000 316,229 147,352 148,000 050 4904 Workers Compensation Insurance 1,663,952 1,645,095 1,777,152 1,800,000 474,788 1,836,504 1,850,000 050 4905 Automobile Insurance 191,930 516,540 569,710 697,441 512,349 899,350 900,000 050 4998 Penalties 273 98 727 500 353 707 500
050 4999 Other Revenues (217) - - - - - -
TOTAL RISK MANAGEMENT 7,825,890 9,191,118 9,714,512 10,262,937 4,929,972 10,373,035 10,518,496

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

ADMINISTRATION
050-5011-015-010 Salaries, Regular 157,972 196,038 164,194 170,291 61,382 122,763 177,182 050-5011-015-090 Benefits 88,848 125,707 94,366 101,751 36,213 72,426 104,265 050-5011-015-190 Other Equipment Maint 407 1,812 507 550 311 622 650 050-5011-015-410 Meeting Expense 336 184 10 350 - - 350 050-5011-015-440 Training Expense 3,346 2,975 2,218 3,500 - - 3,500 050-5011-015-450 Publication and Dues - - - 300 - - 300 050-5011-015-660 Other Expense 332 196 646 800 - 56 800 050-5011-015-710 Office equipment (over $1,000) - - - - - - - TOTAL ADMINISTRATION 251,241 326,912 261,941 277,542 97,906 195,867 287,047 FISCAL YEAR 2026/27

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT

CITY OF PORTERVILLE

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT

CITY OF PORTERVILLE

RM LIABILITY
050-5011-016-540 Administration & Premiums 1,077,252 1,519,873 1,640,091 2,079,421 1,025,689 2,051,378 2,211,841 050-5011-016-550 Loss Control Services 2,148 4,411 10,366 5,000 151 301 5,000 050-5011-016-560 Claims (Expected Losses) 14,447 63,965 5,705 10,000 - - 10,000 TOTAL RM LIABILITY 1,093,847 1,588,249 1,656,162 2,094,421 1,025,839 2,051,679 2,226,841

RM PROPERTY
050-5011-017-540 Administration & Premiums 989,541 1,291,571 1,095,533 1,375,644 951,552 951,552 1,167,643 050-5011-017-560 Claims (Expected Losses) 13,303 - - - - - - TOTAL RM PROPERTY 1,002,844 1,291,571 1,095,533 1,375,644 951,552 951,552 1,167,643

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT

CITY OF PORTERVILLE

RM WORKERS COMPENSATION
050-5011-018-540 Administration & Premiums 495,881 935,064 545,667 600,000 235,652 471,303 528,878 050-5011-018-550 Loss Control Services 32,805 31,858 30,840 35,000 12,411 24,821 35,000 050-5011-018-560 Claims (Expected Losses) 710,708 279,490 1,120,020 900,000 398,556 797,113 900,000 TOTAL RM WORKERS COMPENSATION 1,239,393 1,246,411 1,696,527 1,535,000 646,619 1,293,237 1,463,878

RM EMPLOYEE MEDICAL
050-5011-019-540 Administration & Premiums 1,386,157 1,752,653 1,592,155 1,500,000 630,781 1,261,563 1,500,000 050-5011-019-560 Claims (Expected Losses) 3,446,591 4,375,876 5,146,011 5,200,000 2,830,161 5,660,322 5,200,000 TOTAL RM EMPLOYEE MEDICAL 4,832,748 6,128,529 6,738,166 6,700,000 3,460,943 6,921,885 6,700,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

EXPENDITURE BUDGET WORKSHEETS - RISK MANAGEMENT

CITY OF PORTERVILLE

RM UNEMPLOYMENT
050-5011-020-560 Claims (Expected Losses) 60,813 61,249 81,108 50,000 29,773 68,005 60,000 TOTAL RM UNEMPLOYMENT 60,813 61,249 81,108 50,000 29,773 68,005 60,000

RM EMPLOYMENT PRACTICES
050-5011-021-540 Administration & Premiums 257,905 245,172 280,989 310,000 303,573 303,573 310,000 050-5011-021-560 Claims (Expected Losses) 32,905 (22,791) 47,136 50,000 39,522 46,683 150,000 TOTAL RM EMPLOYMENT PRACTICES 290,810 222,381 328,125 360,000 343,095 350,256 460,000 GRAND TOTAL RISK MANAGEMENT 8,771,696 10,865,302 11,857,562 12,392,607 6,555,726 11,832,481 12,365,409

EQUIPMENT MAINTENANCE

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

EQUIPMENT MAINTENANCE
053 4601 Interest on Investments 316 69 6,092 3,000 3,204 6,407 4,000 053 4609 Rent of Equipment 18,810 26,044 25,498 25,000 10,848 21,696 25,000 053 4822 Fuel Sales 1,896,484 1,940,567 1,944,722 1,950,000 944,330 1,888,660 1,950,000 053 4897 Interdepartmental Serv Charges 596,043 704,194 781,739 780,000 375,660 751,320 780,000 053 4899 Other Service Charges 173,132 194,529 309,930 315,000 170,887 312,056 315,000 053 4995 Reimbursements & Refunds 43,262 21,078 11,195 15,000 4,702 9,403 15,000 053 4998 Penalties - - - - - - -
053 4998 Penalties - - - - - - -
053 4999 Other Revenues 1,725,462 2,041,458 2,244,377 2,250,000 1,159,825 2,319,650 2,350,000 TOTAL REVENUE 4,453,508 4,927,938 5,323,553 5,338,000 2,669,455 5,309,192 5,439,000

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

CITY OF PORTERVILLE

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

EQUIPMENT MAINTENANCE
053 5030-090-010 Salaries, Regular 494,137 511,507 518,645 558,740 270,823 541,647 673,939 053 5030-090-030 Salaries, Overtime 101,054 110,921 114,275 129,368 61,898 123,795 131,955 053 5030-090-040 Car Allowance - - - - 1,400 2,800 -
053 5030-090-090 Benefits 336,084 375,908 399,685 320,654 350,171 175,085 496,297 053 5030-090-110 Vehicle Maintenance 85,926 92,956 103,500 107,558 64,502 127,239 117,558 053 5030-090-120 Building/Grounds Maint 19,778 10,850 16,074 17,200 14,334 23,668 20,200 053 5030-090-140 Computer Maintenance 14,341 18,004 15,234 15,000 16,676 17,551 17,000 053 5030-090-190 Other Equipment Maint 234,209 174,425 199,652 194,600 66,615 133,229 154,600 053 5030-090-220 Printing/Copying 333 363 232 300 26 152 300 053 5030-090-230 Professional/Temp Service 1,162 1,986 2,824 2,000 347 894 1,500 053 5030-090-250 Outside Automotive 1,847,533 2,106,831 2,143,557 1,958,300 995,476 1,940,953 1,958,300 053 5030-090-260 Rent of Property & Equipmt 3,382 993 1,770 2,000 597 1,975 2,000 053 5030-090-310 Fuel and Lubricants 1,432,769 1,283,326 1,255,500 1,350,400 545,189 1,277,375 1,300,000 053 5030-090-320 Office/Computer Supplies 3,061 2,382 4,894 5,000 6,252 10,503 6,000 053 5030-090-330 Janitorial Supplies 331 171 175 500 453 906 1,000 053 5030-090-340 Maint and Repair Material 674 1,539 700 2,500 196 992 2,000 053 5030-090-350 Tools/Equipment (under $1,000) 43,968 35,287 36,567 35,000 15,340 40,681 45,000 053 5030-090-380 Automotive Parts 101,454 98,267 94,668 100,430 57,392 100,285 100,430 053 5030-090-420 Utilities 53,595 59,376 53,139 55,000 29,148 59,123 59,000 053 5030-090-430 Uniform Allowance 10,631 9,369 10,173 10,800 3,776 8,534 9,800 053 5030-090-440 Training Expense 770 2,188 5,034 5,000 2,648 4,647 5,000 053 5030-090-450 Publication and Dues 4,060 2,861 2,912 5,000 3,893 4,676 5,000 053 5030-090-460 Postage 59 11 13 - 8 293 100
053 5030-090-520 Insurance, Liability 15,900 22,272 22,272 28,672 14,338 28,672 28,672 053 5030-090-660 Other Expense 4,134 6,640 7,674 5,000 2,649 5,297 5,000 053 5030-090-730 Other Mach/Equip (over $1000) 2,513 4,236 - 5,000 - 770 3,000 TOTAL EQUIPMENT MAINTENANCE 4,813,581 4,930,945 4,930,140 4,993,053 2,349,062 4,806,827 5,143,650

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

CITY OF PORTERVILLE

EQUIPMENT MAINTENANCE REPLACEMENT
093 4516 State grants - - - - - - -
093 4601 Interest on Investments 25,552 59,877 38,782 32,000 18,937 37,874 34,000 093 4897 Interdepartmental Serv Charges 153,082 167,790 173,482 170,000 87,885 175,771 175,000 093 4992 Sale of Personal Property - - - - - - -
TOTAL REVENUE 178,634 227,667 212,264 202,000 106,822 213,645 209,000

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

EQUIPMENT MAINTENANCE REPLACEMENT
093 5030-095-720 Automotive Equipment - - - - - - 80,000 093 5030-095-730 Other Machinery/Equipment 7,938 28,334 - - - - - TOTAL EQUIPMENT MAINTENANCE REPLACEMENT 7,938 28,334 - - - - 80,000

LANDSCAPE MAINTENANCE

DISTRICTS

ANNUAL BUDGET
FY 2026/2027

PROPOSED
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Y-T-D PROJECTED FY 2026/27 ACCT# ACCOUNT NAME ACTUAL ACTUAL ACTUAL BUDGET 31-Dec-25 30-Jun-26 BUDGET FISCAL YEAR 2026/27

REVENUE BUDGET WORKSHEETS

CITY OF PORTERVILLE

LANDSCAPE MAINTENANCE DISTRICTS
061 4005 Assessments 134,938 175,670 175,725 180,000 146,491 208,051 190,000 TOTAL REVENUES 134,938 175,670 175,725 180,000 146,491 208,051 190,000

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

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
DISTRICT 41, BEVERLY GLENN (lighting only)
061-5050-001-420 Utilities 128 134 96 140 3 7 125
061-5050-001-660 Other Expenses - - - - - - -
TOTAL DISTRICT 41, BEVERLY GLENN (lighting only) 134 128 96 140 3 7 125 DISTRICT 42, SIERRA ESTATES
061-5050-002-120 Building/Grounds Maintenance 661 240 99 300 6 12 300 061-5050-002-230 Professional/Temp Services 2,613 2,613 3,136 3,449 1,437 2,874 3,449 061-5050-002-420 Utilities 1,430 1,835 1,328 1,850 478 956 1,500 061-5050-002-660 Other Expenses - - - - - - -
TOTAL DISTRICT 42, SIERRA ESTATES 4,689 4,704 4,562 5,599 1,921 3,842 5,249 DISTRICT 43, SIERRA MEADOWS #2
061-5050-003-010 Salaries, Regular 772 960 2,334 500 - - 500 061-5050-003-030 Salaries, Overtime - - - - - - -
061-5050-003-090 Benefits 555 714 1,138 250 - - 375
061-5050-003-120 Building/Grounds Maintenance 248 240 199 250 587 651 300 061-5050-003-230 Professional/Temp Services 4,680 4,680 5,616 5,616 2,340 4,680 5,616 061-5050-003-420 Utilities 4,672 4,910 4,201 5,500 1,717 3,434 5,500 061-5050-003-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 43, SIERRA MEADOWS #2 11,562 10,928 13,603 12,116 4,644 8,765 12,291

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

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
DISTRICT 44, SUMMIT ESTATES #1
061-5050-004-010 Salaries, Regular 636 1,908 1,962 2,000 2,718 5,435 2,500 061-5050-004-020 Salaries, Part-time 875 - - - - - -
061-5050-004-090 Benefits 822 1,606 1,360 1,500 2,056 4,112 1,875 061-5050-004-120 Building/Grounds Maintenance 24 240 177 250 6 12 250 061-5050-004-230 Professional/Temp Services - - - - - - - 061-5050-004-420 Utilities 2,062 2,173 1,913 2,550 643 1,286 2,300 061-5050-004-660 Other Expenses - 58 56 - - - -
TOTAL DISTRICT 44, SUMMIT ESTATES #1 5,985 4,418 5,467 6,300 5,423 10,845 6,925 DISTRICT 45, NEW EXPRESSIONS #5 (lighting only)
061-5050-005-120 Building/Grounds Maintenance 1 - - - - - - 061-5050-005-230 Professional/Temp Services - - - - - - - 061-5050-005-420 Utilities 980 1,032 734 1,075 22 52 850 061-5050-005-660 Other Expenses - 93 - - - - -
TOTAL DISTRICT 45, NEW EXPRESSIONS #5 1,125 981 734 1,075 22 52 850 DISTRICT 46, MOOREA MANOR
061-5050-006-120 Building/Grounds Maintenance 24 148 99 100 6 12 100 061-5050-006-230 Professional/Temp Services 2,613 2,874 2,874 3,449 1,372 3,018 3,200 061-5050-006-420 Utilities 911 890 942 1,200 460 921 1,200 061-5050-006-660 Other Expenses - - 115 - - - -
TOTAL DISTRICT 46, MOOREA MANOR 3,913 3,548 4,030 4,749 1,838 3,951 4,500

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

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
DISTRICT 50, RIVERVIEW ESTATES, PHASE 5 (lighting only) 061-5050-007-120 Building/Grounds Maintenance - - - - - - - 061-5050-007-420 Utilities 329 376 243 400 7 14 380
061-5050-007-660 Other Expenses - - - - - - -
TOTAL DISTRICT 50, RIVERVIEW ESTATES, PHASE 5 376 329 243 400 7 14 380 DISTRICT 47, CHELSEA GLEN
061-5050-008-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-008-230 Professional/Temp Services 2,088 2,088 2,506 2,756 1,148 2,297 2,756 061-5050-008-420 Utilities 2,510 2,358 2,525 2,500 986 1,972 2,500 061-5050-008-660 Other Expenses - - 115 - - - -
TOTAL DISTRICT 47, CHELSEA GLEN 4,686 4,622 5,245 5,356 2,140 4,281 5,356 DISTRICT 48, NADER HOMES
061-5050-009-120 Building/Grounds Maintenance - - - - - - - 061-5050-009-230 Professional/Temp Services - - - - - - - 061-5050-009-420 Utilities - - - - - - -
061-5050-009-660 Other Expenses - 68 27 100 - - 100
TOTAL DISTRICT 48, NADER HOMES 68 - 27 100 - - 100

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

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
DISTRICT 49 RANCH VICTORIA PHASE 2-4
061-5050-010-120 Building/Grounds Maintenance - - - - - - - 061-5050-010-230 Professional/Temp Services - - - - - - - 061-5050-010-420 Utilities - - - - - - -
061-5050-010-660 Other Expenses - 65 27 100 - - 100
TOTAL DISTRICT 49 RANCH VICTORIA PHASE 2-4 65 - 27 100 - - 100 DISTRICT 51 SUMMIT ESTATES TWO, PHASE I
061-5050-011-120 Building/Grounds Maintenance - 240 99 100 6 12 100 061-5050-011-230 Professional/Temp Services - - - - - - - 061-5050-011-420 Utilities - - - - - - -
061-5050-011-660 Other Expenses - - - - - - -
TOTAL DISTRICT 51 SUMMIT ESTATES TWO, PHASE I 240 - 99 100 6 12 100 DISTRICT 52 SUMMIT HERITAGE VILLAS
061-5050-012-120 Building/Grounds Maintenance - - - 100 - - 100 061-5050-012-230 Professional/Temp Services - - - - - - - 061-5050-012-420 Utilities - - - - - - -
061-5050-012-660 Other Expenses - 36 - - - - -
TOTAL DISTRICT 52 SUMMIT HERITAGE VILLAS 36 - - 100 - - 100

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

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
DISTRICT 53 TROOPER TERRACE
061-5050-013-120 Building/Grounds Maintenance 669 240 552 700 6 12 575 061-5050-013-230 Professional/Temp Services 1,196 1,196 1,435 1,579 628 1,256 1,579 061-5050-013-420 Utilities 1,049 948 851 1,200 392 784 1,100 061-5050-013-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 53 TROOPER TERRACE 2,442 2,914 2,953 3,479 1,026 2,052 3,254 DISTRICT 54 WINDSOR COURT
061-5050-014-120 Building/Grounds Maintenance 274 348 348 500 6 12 500 061-5050-014-230 Professional/Temp Services 2,088 2,088 2,506 2,756 1,148 2,296 2,756 061-5050-014-420 Utilities 2,164 2,217 1,485 2,500 736 1,472 2,300 061-5050-014-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 54 WINDSOR COURT 4,712 4,527 4,453 5,756 1,890 3,780 5,556 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 - 36 - 100 - - 100
TOTAL DISTRICT 55 SUMMIT EST II PH2 36 - - 100 - - 100

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

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
DISTRICT 56 ROYAL OAKS 1-A
061-5050-016-020 Salaries, Part-time - - - 1,300 - - 1,000 061-5050-016-090 Benefits - - - 52 - - 400
061-5050-016-120 Building/Grounds Maintenance 176 754 311 400 983 1,966 1,000 061-5050-016-230 Professional/Temp Services - - 1,064 - 2,660 6,384 6,384 061-5050-016-420 Utilities 1,351 1,778 1,982 2,000 1,260 1,633 2,000 061-5050-016-660 Other Expenses - - 410 6,384 - - -
TOTAL DISTRICT 56 ROYAL OAKS 1-A 2,532 1,527 3,767 10,136 4,903 9,983 10,784 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 - - - 061-5050-017-230 Professional/Temp Services - - 630 3,780 1,575 3,150 3,780 061-5050-017-420 Utilities - - - - - - -
061-5050-017-660 Other Expenses - 475 - - - - -
TOTAL DISTRICT 57 VILLAS SIERRA MEADOW 475 - 630 4,280 1,575 3,150 3,780 DISTRICT 1, WESTWOOD ESTATES 1 - 3 (consolidated*)
061-5050-036-010 Salaries, Regular 995 1,311 1,192 1,000 - - 1,000 061-5050-036-030 Salaries, Overtime 260 - - - - - -
061-5050-036-090 Benefits 815 947 728 750 - - 720
061-5050-036-120 Building/Grounds Maintenance 715 5,207 935 1,000 6 12 1,000 061-5050-036-230 Professional/Temp Services 4,355 8,710 15,678 15,678 6,859 13,718 15,678 061-5050-036-420 Utilities 3,916 3,882 4,456 5,000 3,197 3,944 5,000 061-5050-036-660 Other Expenses - 58 75 - - - -
TOTAL DISTRICT 1, WESTWOOD ESTATES 1 - 3 20,115 11,055 23,065 23,428 10,062 17,674 23,398

Porterville City CouncilJune 2, 2026

Porterville City Council
June 2, 2026