Agenda packet — Porterville City Council, June 16, 2026 (part 2 of 3)

RESOLUTION NO. _____-2026

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PORTERVILLE ADOPTING THE GENERAL FUND BUDGET FOR FISCAL YEAR 2026-2027
WHEREAS, the City Manager, under provisions of the City Charter of the City of Porterville, has presented to the City Council for its consideration a proposed General Fund Operating and Capital Improvement Budget for the period beginning July 1, 2026, and ending June 30, 2027; and
WHEREAS, the City Council, after thorough review, has determined said budget, as modified and corrected, is in all respects suitable and adequate for the purposes of said budget and covers the necessary expenditures of the General Fund of the City of Porterville for Fiscal Year 2026-2027 and is based upon the revenue projections, expenditure estimates, and available fund balance presented to the City Council; and
WHEREAS, the City Council finds that the adopted General Fund Budget is balanced and reflects the City's commitment to fiscal responsibility, accountability, and long-term financial sustainability; and

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PORTERVILLE AS FOLLOWS:

SECTION 1. The City of Porterville General Fund Budget for Fiscal Year 2026-2027 is adopted in the following amounts:

Operating Budget $36,602,080
Capital Outlay $6,976,750
Debt Service $1,625,433
Total $45,204,263
SECTION 2. The appropriations contained within the adopted General Fund Budget are hereby authorized for expenditure during Fiscal Year 2026-2027 in accordance with applicable law and City policies.

SECTION 3. The City Manager shall provide budget updates to the City Council at public meetings during the months of November, February, and May, or more frequently if conditions warrant, regarding the status of revenues, expenditures, and the continuing validity of assumptions utilized in the adopted budget.

SECTION 4. The City Manager is authorized to make technical, accounting, and administrative adjustments necessary to implement the adopted budget, provided such adjustments do not increase the total General Fund appropriations authorized by this Resolution.

Resolution No. _______-2026

Page 2 of 2 ends

SECTION 5. Increased service levels that require additional appropriations shall not be implemented without prior City Council approval.

SECTION 6. Any transfer of appropriations between functions or any budget adjustment that increases a departmental appropriation shall require prior City Council approval.

PASSED, APPROVED, AND ADOPTED this 16th day of June, 2026.

By: __________________
Greg Meister, Mayor
ATTEST:

Richard Tree, City Clerk
By: _______________________
Fernando Gabriel- Moraga, Chief Deputy City Clerk

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 parking lot overlay and repairs 150,000
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
Lead Reclamation at Range 50,000
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 $ 6,976,750
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 1,020,563
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 2,952,819
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 3,192,020 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 36,643,261 Revenue over (under) expenditures 5,696,128 448,721 4,842,876 408,577 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 1,265,000 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) (6,936,750) 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 $ 265,732 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 $ 283,000
- 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 1,020,563

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 1,271,248
Information Technology Services 624,620 798,847 737,719 722,730 General Services 323,404 439,715 371,031 461,881
Utility Billing 454,317 471,681 483,508 496,960
Total 2,123,413 2,759,269 2,541,090 2,952,819

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

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 6,194,585

PLANNING & ENGINEERING
Planning 753,974 912,299 700,545 886,405
Economic Development 487,927 461,951 458,989 309,893
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 3,192,020

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 $ 36,642,080

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 2,321,555
Public Safety Station 258,420 305,064 322,069 -
Library & literacy 517,564 632,503 490,432 651,976
Total 5,214,768 5,843,642 5,944,706 5,362,619
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 $ 3,385,085

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
Firing Range System 50,000
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 $ 13,790,603

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 - - - Firing Range System 50,000
Fire services 3,686,161 2,946,390 2,702,596 3,214,540
Public Safety Station - - - 307,064
- 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 10,929,190
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 $ 1,610,866

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 33,854 121,574
Police services - - - -
Interest income 6 100 3,338 100
Other income 3,500 8,100 19,610 5,100
Total 1,219,029 345,557 362,314 428,337
Less:

Appropriations for:

Police services 450,633 345,357 360,846 428,137
Fire services 437,490 - - -
Children Zone (HCZ model) - - - -
Total 888,123 345,357 360,846 428,137
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 5,880,000 Commercial charges 4,597,677 4,900,000 4,929,939 5,145,000 Roll-Off charges 1,070,067 980,000 883,792 995,000
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 12,243,500
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 $ 7,767,821 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 - 119,500 119,500 220,325
Less:

Appropriations for:

Equipment 56,230 - 91,116 -
Capital projects 529,239 1,280,278 350,000 1,880,000
Total 585,469 1,280,278 441,116 1,880,000
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) $ 22,332 Add:

Revenues from:

Property assessments 175,725 180,000 265,619 266,177
Total 175,725 180,000 265,619 266,177
Less:

Appropriations for:

Maintenance and repair 237,189 270,987 212,463 276,281
Total 237,189 270,987 212,463 276,281
Available balance, end of year $ (30,824) $ (113,540) $ 22,332 $ 12,228 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 $ General Fund 50,000 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 Firing Range System 50,000 Measure I
Lead Reclamation at Range 50,000 GF Reserve Deferred Maintenance 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 $ 7,039,705

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
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 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 Reserve Deferred Maintenance 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 Reserve Deferred Maintenance City Hall Parking Lot 150,000 GF Reserve Deferred Maintenance 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 GF Reserve Deferred Maintenance 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 $ 20,386,428
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 Treatment water filling station 150,000 WWTF reserve fund WAS / RAS pump replacement 89-9646 300,000 WWTF reserve fund TOTAL $ 5,092,266
76 CITY OF PORTERVILLE

ANNUAL BUDGET
2026 - 2027

CAPITAL PROJECTS

ACCOUNT REQUIRED

PROJECT NUMBER AMOUNTS FUNDING SOURCE

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

MISCELLANEOUS
Corporation yard parking lots rehabilitation $ 180,000 WRF / SRF / SW Reserve Street Sweeper Refuse Truck 500,000 Solid Waste reserve fund Side Loader (2) Refuse Truck 1,000,000 Solid Waste reserve fund Front Loader Refuse Truck 400,000 Solid Waste reserve fund Roll-off Refuse Truck 250,000 Solid Waste reserve fund
Transfer station improvement design 150,000 Solid Waste reserve fund Transfer station concrete pad (green waste) 300,000 Solid Waste reserve fund Transfer station cover 200,000 Solid Waste reserve fund Transfer stations scales 350,000 Solid Waste reserve fund Utility cover adjustments 350,000 Water Replacement / Sewer Revolving $ 3,680,000
TOTAL PROJECTS $ 107,232,904
77 ANNUAL BUDGET
Detail Reports
FY 2026/2027
General Fund
1 REVENUES

ANNUAL BUDGET
FY 2026/2027
2 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
3 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 4 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 5 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 6 General Fund

LEGISLATIVE

ANNUAL BUDGET
FY 2026/2027
7 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 27,006 103,700 230,000 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 227,155 175,333 192,510 268,200 119,738 231,785 394,000

CAPITAL OUTLAY
5010-001-730 Other Machinery/Equipment - - 931 - - - -
TOTAL CAPITAL OUTLAY - - 931 - - - -
TOTAL CITY COUNCIL 230,225 177,858 196,370 272,200 121,043 234,395 398,000

CITY OF PORTERVILLE

BUDGET WORKSHEETS - LEGISLATIVE

CITY COUNCIL
FISCAL YEAR 2026/27
8 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
9 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
10 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
11 General Fund

ADMINISTRATIVE

ANNUAL BUDGET
FY 2026/2027
12 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
13 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
14 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
15 General Fund

CITY ATTORNEY

ANNUAL BUDGET
FY 2026/2027
16 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
17 General Fund

FINANCE

ANNUAL BUDGET
FY 2026/2027
18 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 10,432 128,137 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 5012-001-320 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 - - 2,300 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 35,373 160,437

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 1,271,248

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

FINANCE
FISCAL YEAR 2026/27
19 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 222,221 218,259 270,793 342,096 161,249 322,498 363,260 5012-020-030 Salaries, Over-time - 541 - - - - -
5012-020-090 Benefits 131,666 153,618 158,330 217,576 103,690 207,379 224,357 TOTAL PERSONNEL SERVICES 353,887 372,418 429,123 559,672 264,939 529,877 587,617

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 65,288 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 96,613

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 514,315 559,078 624,620 798,847 410,413 737,719 722,730

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

INFORMATION TECHNOLOGY
FISCAL YEAR 2026/27
20 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
5012-050-260 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 5012-050-420 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
21 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 5012-075-440 Training Expense - 130 - 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 80,950 TOTAL UTILITY BILLING & COLLECTION 410,644 489,495 454,317 471,681 239,527 483,508 496,960

CITY OF PORTERVILLE

BUDGET WORKSHEETS - FINANCE DEPARTMENT

UTILITY BILLING AND COLLECTIONS
FISCAL YEAR 2026/27
22 General Fund

POLICE SERVICES

ANNUAL BUDGET
FY 2026/2027
23 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 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 5020-001-020 Salaries, Part-time 91,458 78,352 101,969 30,000 26,812 53,624 45,000 5020-001-030 Salaries, Overtime 490,520 577,888 537,854 400,000 238,668 477,336 392,000 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 TOTAL PERSONNEL SERVICES 8,931,940 9,497,505 9,218,555 11,198,295 4,754,230 9,666,158 10,362,168

OTHER EXPENSES
5020-001-110 Vehicle Maintenance 385,516 967,464 458,085 - 265,402 462,052 426,000 5020-001-120 Building/Grounds Maint 42,700 49,398 48,089 50,000 14,174 28,348 43,000 5020-001-140 Computer Equip Maint 37,996 72,213 79,552 60,000 38,776 68,682 60,000 5020-001-190 Other Equipment Maint 13,664 60,162 53,242 47,400 24,237 48,474 47,500 5020-001-220 Printing/Copying 7,982 10,305 8,613 8,000 3,832 7,664 8,000 5020-001-230 Professional/Temp Service 190,233 236,524 183,514 210,000 63,876 182,362 280,350 5020-001-260 Rent of Property & Equipment - 14,368 15,678 50,000 21,865 23,180 25,000 5020-001-320 Office/Computer Supplies 29,335 34,329 33,878 25,000 15,242 30,484 27,000 5020-001-350 Tools & Equipment (under $1,000) 24,087 22,020 24,474 15,000 13,351 26,701 15,000 5020-001-410 Meeting Expense 2,516 4,337 4,462 3,000 4,019 5,289 3,000 5020-001-420 Utilities 157,867 172,414 269,613 222,000 140,643 281,286 225,000 5020-001-430 Uniform Allowance 54,203 80,030 68,540 60,000 25,008 50,016 55,000 5020-001-440 Training Expense 91,275 111,215 119,723 125,000 61,791 123,581 125,000 5020-001-450 Publication and Dues 7,324 11,431 26,208 10,000 14,699 29,399 10,000 5020-001-460 Postage 10,393 9,184 10,100 9,000 4,493 8,986 9,000 5020-001-470 Range Expense 15,386 16,641 31,287 20,000 6,500 23,179 20,000 5020-001-480 Firearms Expense 18,416 35,400 40,631 25,000 38,247 65,788 25,000 5020-001-490 Investigation Costs 9,767 16,542 17,820 10,000 13,947 26,404 10,000 5020-001-520 Insurance/Liability 114,000 159,680 159,680 205,564 102,784 205,564 205,564 5020-001-660 Other Expense 13,461 16,558 18,278 - 4,865 23,445 - 5020-001-690 Animal Control 109,049 144,402 101,921 126,000 59,884 119,769 - TOTAL OTHER EXPENSES 1,335,170 2,244,617 1,773,387 937,635 1,280,964 1,840,654 1,619,414

CAPITAL OUTLAY
5020-001-710 Office Equipment (over $1,000) 13,599 - 9,181 - - - -
5020-001-730 Other Mach/Equip (over $1,000) 18,706 81,536 31,186 - 16,084 32,169 - 5020-001-740 Computer Equipment (over $1,000) 20,526 19,892 3,964 - - - - TOTAL CAPITAL OUTLAY 39,232 115,027 44,330 - 16,084 32,169 - TOTAL POLICE ADMINISTRATION 10,306,342 11,857,149 11,036,273 12,479,259 5,707,949 11,538,981 11,981,582

CITY OF PORTERVILLE

BUDGET WORKSHEETS - POLICE DEPARTMENT

POLICE ADMINISTRATION
FISCAL YEAR 2026/27
24 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
25 General Fund

FIRE SERVICES

ANNUAL BUDGET
FY 2026/2027
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

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 3,143,355 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 2,115,807 TOTAL PERSONNEL SERVICES 4,207,135 4,772,084 5,383,757 5,724,986 2,593,364 5,043,647 5,759,162

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 6,194,585

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT
FISCAL YEAR 2026/27
General Fund

PLANNING & ENGINEERING

ANNUAL BUDGET
FY 2026/2027
28 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
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

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 13,750 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 24,180 TOTAL ECONOMIC DEVELOPMENT 450,717 428,544 487,927 461,951 249,322 458,989 309,893

CITY OF PORTERVILLE

BUDGET WORKSHEETS - ECONOMIC DEVELOPMENT
FISCAL YEAR 2026/27
30 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
31 General Fund

PUBLIC WORKS

ANNUAL BUDGET
FY 2026/2027
32 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
33 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 34 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 35 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 - - - - -
36 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 37 General Fund

PARKS & LEISURE SERVICES

ANNUAL BUDGET
FY 2026/2027
38 PARKS MAINTENANCE

ANNUAL BUDGET
FY 2026/2027
39 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

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES
PARKS
FISCAL YEAR 2026/27
40 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

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 41 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 42 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 43 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 44 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 45 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 46 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 47 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 48 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 49 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 50 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 51 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 52 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 53 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 - -
54 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 55 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 56 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 57 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 - 58 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 59 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 60 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

BUTTERFIELD CORRIDOR

OTHER EXPENSES
5050-086-420 Utilities - - - - - - 10,000
TOTAL OTHER EXPENSES - - - - - - 10,000
TOTAL BUTTERFIELD - - - - - - 10,000
61 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 62 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 63 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 - 64 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 65 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 - 66 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

OVERLAND PARK

PERSONNEL SERVICES
5050-099-010 Salaries, Regular - - - - - - 34,146
5050-099-020 Salaries, Part-time - - - - - - 25,488
5050-099-030 Salaries, Overtime - - - - - - 800
5050-099-090 Benefits - - - - - - 30,025
TOTAL PERSONNEL SERVICES - - - - - - 90,459

OTHER EXPENSES
5050-099-120 Building/Grounds Maintenance - - - - - - 14,000 5050-099-190 Other Equipment Maintenance - - - - - - -
5050-099-230 Professional/Temp Service - - - - - - -
5050-099-260 Rent of Property & Equipment - - - - - - - 5050-099-420 Utilities - - - - - - 48,000
5050-099-660 Other Expense - - - - - - -
5050-099-660 Other Expenses - -
TOTAL OTHER EXPENSES - - - - - - 62,000
TOTAL OVERLAND PARK - - - - - - 152,459
67 LEISURE SERVICES

ANNUAL BUDGET
FY 2026/2027
68 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

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PARKS AND LEISURE SERVICES

LEISURE ACTIVITIES
FISCAL YEAR 2026/27
69 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

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 70 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
5050-055-430 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 71 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

REC AFTERSCHOOL PROG-RAP

PERSONNEL SERVICES
5050-056-010 Salaries, Regular 15,322 - - - - - -
5050-056-020 Salaries, Part-time 124,508 691 - - - - -
5050-056-090 Benefits 15,849 207 - - - - -
TOTAL PERSONNEL SERVICES 155,679 898 - - - - -

OTHER EXPENSES
5050-056-220 Printing/Copying - - - - - - -
5050-056-230 Professional/Temp Service 257 9 - - - - -
5050-056-320 Office/Computer Supplies 1,346 - - - - - - 5050-056-410 Meeting Expense - - - - - - -
5050-056-420 Utilities 1,781 10 - - - - -
5050-056-430 Uniform Allowance 608 - - - - - -
5050-056-440 Training Expense 45 - - - - - -
5050-056-490 Consumables 5,500 - - - - - -
5050-056-660 Other Expense 216 - - - - - -
TOTAL OTHER EXPENSES 9,753 19 - - - - -
TOTAL REC AFTERSCHOOL PROG-RAP 165,432 917 - - - - -
72 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 - - - 73 OVERLAND RECREATION CENTER

ANNUAL BUDGET
FY 2026/2027
74 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
5050-087-010 Salaries, Regular - - - - - - 36,977
5050-087-020 Salaries, Part-time - - - - - - 13,581
5050-087-090 Benefits - - - - - - 28,857
TOTAL PERSONNEL SERVICES - - - - - - - 79,415

OTHER EXPENSES
5050-087-120 Building/Grounds Maintenance - - - - - - 16,000 5050-087-230 Professional/Temp Service - - - - - - 1,000 5050-087-420 Utilities - - - - - - 60,000
5050-087-520 Insurance, Liability - - - - - - 7,800
5050-087-660 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
75 SWIMMING POOL

ANNUAL BUDGET
FY 2026/2027
76 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
77 LIBRARY

ANNUAL BUDGET
FY 2026/2027
78 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 5050-080-320 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
79 GRANT-FUNDED PARKS PROGRAMS

ANNUAL BUDGET
FY 2026/2027
80 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
81 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 82 GENERAL FUND EQUIPMENT

REPLACEMENT

ANNUAL BUDGET
FY 2026/2027
83 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
84 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 85 MEASURE H

ANNUAL BUDGET
FY 2026/2027
86 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
87 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 5020-005-030 Salaries, Overtime 135,937 146,229 183,312 115,000 105,942 211,885 120,000 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
88 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 1,159,824 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 636,848 707,606 739,661 771,217 365,868 731,737 769,431 TOTAL PERSONNEL SERVICES 1,901,075 1,935,353 1,988,183 2,106,073 1,192,646 2,385,292 2,119,255

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 2,321,555

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 - 5022-000-420 Utilities 82,050 87,797 93,936 95,000 46,400 101,953 - 5022-000-520 Insurance, Liability 114,000 159,680 159,680 205,564 102,784 205,564 - TOTAL OTHER EXPENSES 199,540 250,392 258,420 305,064 155,167 322,069 - TOTAL PUBLIC SAFETY STATION 199,540 250,392 258,420 305,064 155,167 322,069 -

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

CITY OF PORTERVILLE

BUDGET WORKSHEETS - LIBRARY & LITERACY

MEASURE H
FISCAL YEAR 2026/27
91 MEASURE I

ANNUAL BUDGET
FY 2026/2027
92 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) (13,790,603) NET TRANSFERS (886,638) (4,163,053) (5,049,561) (14,899,356) (1,872,567) (4,543,190) (13,790,603) 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
93 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 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
94 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 1,234,767 5021-001-030 Salaries, Overtime 67,450 111,130 99,708 188,000 178,259 230,487 230,000 5021-001-090 Benefits 394,025 474,214 585,126 736,799 351,045 702,090 807,588 TOTAL PERSONNEL SERVICES 1,033,211 1,226,706 1,524,297 2,061,165 1,128,128 2,130,224 2,272,355

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 35,500 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 43,000 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 32,700 TOTAL OTHER EXPENSES 882,310 1,321,575 1,850,086 885,225 283,326 562,035 942,185

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 3,214,540

CITY OF PORTERVILLE

BUDGET WORKSHEET - FIRE DEPARTMENT

MEASURE I
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 - - - - - - 4,500 5022-000-420 Utilities - - - - - - 97,000
5022-000-520 Insurance, Liability - - - - - - 205,564
TOTAL OTHER EXPENSES - - - - - - 307,064
TOTAL PUBLIC SAFETY STATION - - - - - - 307,064

CITY OF PORTERVILLE

BUDGET WORKSHEETS - PUBLIC SAFETY STATION

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
96 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 WORKSHEET

MEASURE I
FISCAL YEAR 2026/27

LITTER ABATEMENT
005 5030-047-110 Vehicle Maintenance 51 - - - - - -
005 5030-047-230 Professional/Temp Service 123,154 203,988 139,245 - 18,096 18,096 - 005 5030-047-260 Rent of Property & Equipment 266 - - - - - - 005 5030-047-350 Tools/Equipment (under $1,000) 422 - - - - - - 005 5030-047-730 Other Mach/Equip (over $1000) 14,892 - - - - - - TOTAL MEASURE I LITTER ABATEMENT 138,785 203,988 139,245 - 18,096 18,096 - 97 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
98 AMERICAN RESCUE PLAN ACT

ANNUAL BUDGET
FY 2026/2027
99 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
100

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
101
CDBG

ANNUAL BUDGET
FY 2026/2027
102

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) (1,490,000) 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
103

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 160,250 217,058 135,971 203,235 72,861 148,811 190,450

CITY OF PORTERVILLE

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27

COMMUNITY DEVELOPMENT BLOCK GRANT
104

TRANSIT

ANNUAL BUDGET
FY 2026/2027
105

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
106

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
107

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 - - - -

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 22,850 472,137 440,000 238,760 604,576 562,000 108

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

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

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 6,393,252 109

SAFETY GRANTS

ANNUAL BUDGET
FY 2026/2027
110

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 3,338 100 025 4515 Grants - Miscellaneous 50,000 81,561 139,740 35,824 - 33,854 121,574 025 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 1,219,029 345,557 186,088 362,314 428,337

CITY OF PORTERVILLE

REVENUE BUDGET WORKSHEETS

SPECIAL SAFETY GRANTS
FISCAL YEAR 2026/27
111

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
112

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
113

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
114

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
115

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
116

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 UC DAVIS SPAY/NEUTER - 1,665 88,075 - - - -

ASPCA - VETERINARY CARE GRANT

OTHER OPERATING COSTS
5020-022-230 Professional/Temp Service - - - - - - 85,750 5020-022-350 Tools/Equipment (under $1,000) - - - - - - - TOTAL OTHER OPERATING COSTS - - - - - - 85,750
TOTAL ASPCA - VETERINARY CARE GRANT - - - - - - 85,750

CITY OF PORTERVILLE

BUDGET WORKSHEETS - SPECIAL SAFETY GRANTS

PET PANTRY & PEST CONTROL PROGRAM GRANT
FISCAL YEAR 2026/27
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

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
118
SEWER

ANNUAL BUDGET
FY 2026/2027
119

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
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

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
121

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 4,310,602 122

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 97,861 106,062 123

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 522,709 533,549 507,334 565,649 235,274 485,461 581,389 124

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 622,922 587,917 611,110 591,000 266,289 637,193 645,000 125

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 28,500 126

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 1,659,560 127

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 - - - 128

SOLID WASTE

ANNUAL BUDGET
FY 2026/2027
129

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 5,880,000 031 4862 Commercial Refuse Charges 2,777,398 3,713,515 4,597,677 4,900,000 2,464,970 4,929,939 5,145,000 031 4863 Roll-Off Refuse Charges 716,551 881,168 1,070,067 980,000 441,896 883,792 995,000 031 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 12,243,500

CITY OF PORTERVILLE

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
130

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
131

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

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 275,217 292,445 269,182 297,427 129,319 283,116 296,120 132

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

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 331,101 388,852 461,142 496,719 224,136 444,768 399,442 133

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 48,567 122,353 127,781 134

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 1,545,157 135

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 3,116,354 500,000 394 378,374 500,000 136

AIRPORT

ANNUAL BUDGET
FY 2026/2027
137

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 198,975 206,477 201,289 208,000 128,965 257,930 208,000 032 4606 Rent of land - agricultural 40,889 39,864 37,863 40,000 19,286 38,572 40,000 032 4607 Rent of Buildings 6,300 6,300 6,300 6,500 3,150 6,300 6,500 032 4608 Rent of hangars 46,230 45,961 44,680 45,000 18,458 36,916 45,000 032 4821 Restaurant concession 15,987 16,664 17,103 17,200 8,649 17,299 17,200 032 4822 Fuel and oil sales 1,232,769 1,650,727 2,727,052 2,000,000 1,028,618 2,057,236 2,000,000 032 4822.01 Fuel flow fees 2,757 1,270 1,907 2,500 - - 2,500 032 4823 Tie-down fees 492 480 872 500 502 1,004 500
032 4824 Landing fees 27,780 46,800 82,200 65,000 30,363 60,727 65,000 032 4991 Sale of Real Property - - - - - - -
032 4998 Penalties 1,121 1,248 864 1,000 414 828 1,000
032 4999 Other revenues 400 2,380 1,670 400 1,276 2,553 400 TOTAL REVENUES 1,713,725 2,166,550 3,261,180 2,521,100 1,291,020 2,603,735 2,521,100

CITY OF PORTERVILLE

TRANSPORTATION REVENUE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
138

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
139

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 - 119,500 220,325 090 4220 Transfers to Other Funds (837,187) (4,017,038) (529,240) (1,280,278) - (350,000) (1,880,000) 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 1,530,675 140

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 - 141

GOLF COURSE

ANNUAL BUDGET
FY 2026/2027
142

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
143

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
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
144

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 58,000 145

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

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 - - 30,000 146
WATER

ANNUAL BUDGET
FY 2026/2027
147

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 15,216,800 148

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 10,684,047 149

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 377,748 432,832 401,704 449,356 215,458 432,150 372,666 150

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 555,096 533,312 511,106 576,040 307,386 701,929 678,582 151

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 256,710 283,751 272,654 454,150 212,202 418,163 372,921 152

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 82,988 149,566 426,117 153

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 13,238,035 154

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. 625,180 474,927 552,216 459,000 157,292 267,224 666,000 155

RISK MANAGEMENT

ANNUAL BUDGET
FY 2026/2027
156

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
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

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
158

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 1,167,643 159

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 6,700,000 160

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 12,365,409 161

EQUIPMENT MAINTENANCE

ANNUAL BUDGET
FY 2026/2027
162

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
163

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
164

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 178,634 227,667 212,264 202,000 106,822 213,645 209,000 165

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 - - - - 80,000 166

LANDSCAPE MAINTENANCE

DISTRICTS

ANNUAL BUDGET
FY 2026/2027
167

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 134,938 175,670 175,725 180,000 146,491 265,619 266,177 TOTAL REVENUES 134,938 175,670 175,725 180,000 146,491 265,619 266,177 168

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
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 12,291 169

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
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 4,500 170

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
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
171

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
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 - - 100 172

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
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
173

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
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 23,398 174

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
JASMINE RANCH, ANNEX 2
061-5050-039-010 Salaries, Regular 943 893 934 1,000 - - 1,000 061-5050-039-090 Benefits 656 649 495 750 - - 720
061-5050-039-120 Building/Grounds Maintenance 356 627 147 700 254 508 700 061-5050-039-230 Professional/Temp Services 3,264 3,264 3,917 3,917 1,306 2,611 3,917 061-5050-039-420 Utilities 2,134 2,158 2,101 3,000 1,569 2,450 3,000 061-5050-039-660 Other Expenses - 58 115 - - - -
TOTAL JASMINE RANCH, ANNEX 2 7,649 7,352 7,710 9,367 3,128 5,569 9,337 PORTER CREEK, ANNEX 3 (consolidated)**
061-5050-040-010 Salaries, Regular 968 1,490 989 1,000 179 357 1,000 061-5050-040-020 Salaries, Part-time - - - - - - -
061-5050-040-090 Benefits 684 1,135 588 750 140 280 720 061-5050-040-120 Building/Grounds Maintenance 1,681 1,144 5,577 1,500 1,322 1,763 1,600 061-5050-040-230 Professional/Temp Services 5,450 8,515 12,355 13,591 5,663 11,326 13,591 061-5050-040-420 Utilities 2,858 1,913 2,992 3,500 2,392 3,460 3,500 061-5050-040-660 Other Expenses - 58 75 - - - -
TOTAL PORTER CREEK, ANNEX 3 14,256 11,640 22,577 20,341 9,696 17,186 20,411 175

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

EXPENDITURE BUDGET WORKSHEETS
FISCAL YEAR 2026/27
LA VIDA PARK, ANNEX 4
061-5050-041-010 Salaries, Regular 669 2,497 2,600 3,000 2,970 5,940 6,052 061-5050-041-020 Salaries, Part-time 875 - - - - - -
061-5050-041-090 Benefits 850 2,048 1,772 2,250 2,248 4,495 4,357 061-5050-041-120 Building/Grounds Maintenance 24 405 390 300 6 12 300 061-5050-041-230 Professional/Temp Services - - - - - - - 061-5050-041-420 Utilities 1,071 1,073 1,088 1,200 632 1,207 1,200 061-5050-041-660 Other Expenses - 58 115 - - - -
TOTAL LA VIDA PARK, ANNEX 4 6,081 3,490 5,966 6,750 5,856 11,655 11,909 WESTWOOD ESTATES 4 - 5, ANNEX 5 (consolidated)*
061-5050-042-010 Salaries, Regular 324 936 824 1,200 - - 1,200 061-5050-042-090 Benefits 228 664 576 900 - - 864
061-5050-042-120 Building/Grounds Maintenance 715 4,233 99 1,000 161 322 1,000 061-5050-042-230 Professional/Temp Services 4,355 2,177 - - - - - 061-5050-042-420 Utilities 2,114 1,659 2,653 3,000 1,657 2,635 2,800 061-5050-042-660 Other Expenses - 58 75 - - - -
TOTAL WESTWOOD ESTATES 4 - 5, ANNEX 5 9,727 7,736 4,228 6,100 1,818 2,957 5,864 NORTHPOINTE 1, ANNEX 6 (lighting only)
061-5050-043-120 Building/Grounds Maintenance - - - - - - - 061-5050-043-420 Utilities 818 862 610 950 18 43 910
061-5050-043-660 Other Expenses - 58 115 - - - -
TOTAL NORTHPOINTE 1, ANNEX 6 920 818 725 950 18 43 910
176

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
QUAIL PARK, PHASE 2, ANNEX 7 (lighting only)
061-5050-044-120 Building/Grounds Maintenance - - - - - - - 061-5050-044-420 Utilities 85 90 64 100 2 5 100
061-5050-044-660 Other Expenses - - - - - - -
TOTAL QUAIL PARK, PHASE 2, ANNEX 7 90 85 64 100 2 5 100 WESTWOOD PARK, UN 3, ANNEX 8 (lighting only)
061-5050-045-120 Building/Grounds Maintenance - - - - - - - 061-5050-045-420 Utilities 264 278 194 325 6 14 300
061-5050-045-660 Other Expenses - - - - - - -
TOTAL WESTWOOD PARK, UN 3, ANNEX 8 278 264 194 325 6 14 300 MASONIC TEMPLE, ANNEX 9 (lighting only)
061-5050-046-120 Building/Grounds Maintenance - - - - - - - 061-5050-046-420 Utilities 51 54 35 100 1 3 75
061-5050-046-660 Other Expenses - - - - - -
TOTAL MASONIC TEMPLE, ANNEX 9 54 51 35 100 1 3 75
177

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
WESTVIEW, ANNEX 10
061-5050-047-010 Salaries, Regular 669 1,908 1,983 2,000 2,742 5,483 3,500 061-5050-047-020 Salaries, Part-time 875 - - 750 - - -
061-5050-047-090 Benefits 850 1,606 1,380 1,530 2,073 4,147 2,520 061-5050-047-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-047-230 Professional/Temp Services - - - - - - - 061-5050-047-420 Utilities 587 584 558 780 280 571 650
061-5050-047-660 Other Expenses - 58 115 - - - -
TOTAL WESTVIEW, ANNEX 10 4,396 3,005 4,135 5,160 5,101 10,213 6,770 NEW HORIZONS, PHASE 1, ANNEX 11 (lighting only)
061-5050-048-120 Building/Grounds Maintenance - - - - - - - 061-5050-048-230 Professional/Temp Services - - - - - - - 061-5050-048-420 Utilities 839 883 543 915 18 44 915
061-5050-048-660 Other Expenses - 58 115 - - - -
TOTAL NEW HORIZONS, PHASE 1, ANNEX 11 941 839 658 915 18 44 915 178

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
SUNRISE ESTATES, PHASE 6, ANNEX 12
061-5050-049-010 Salaries, Regular - - - - - - -
061-5050-049-090 Benefits - - - - - - -
061-5050-049-120 Building/Grounds Maintenance 24 92 - 100 - - 100 061-5050-049-420 Utilities 501 314 298 550 7 16 525
061-5050-049-660 Other Expenses - - 60 - - - -
TOTAL SUNRISE ESTATES, PHASE 6, ANNEX 12 406 525 358 650 7 16 625 NORTHPOINTE II, ANNEX 15 (lighting only)
061-5050-052-120 Building/Grounds Maintenance - - - - - - - 061-5050-052-420 Utilities 257 270 192 300 6 14 300
061-5050-052-660 Other Expenses - - - - - - -
TOTAL NORTHPOINTE II, ANNEX 15 270 257 192 300 6 14 300 179

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
WISCONSIN MANOR I, ANNEX 14
061-5050-053-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-053-230 Professional/Temp Services - - - - - - - 061-5050-053-420 Utilities 543 536 504 650 230 543 625
061-5050-053-660 Other Expenses - 58 115 - - - -
TOTAL WISCONSIN MANOR I, ANNEX 14 835 567 718 750 236 555 725 NEW HORIZONS, PHASE 2, ANNEX 16 (lighting only)
061-5050-054-120 Building/Grounds Maintenance - - - - - - - 061-5050-054-230 Professional/Temp Services - - - - - - - 061-5050-054-420 Utilities 691 727 514 800 15 36 800
061-5050-054-660 Other Expenses - 58 115 - - - -
TOTAL NEW HORIZONS, PHASE 2, ANNEX 16 785 691 629 800 15 36 800 WESTWOOD VILLAGE MOBILE HOME PARK, ANNEX 18 (lighting only) 061-5050-056-120 Building/Grounds Maintenance - - - - - - - 061-5050-056-420 Utilities 255 268 174 300 5 12 275
061-5050-056-660 Other Expenses - - - - - - -
TOTAL WESTWOOD VILLAGE MOBILE HOME PARK 268 255 174 300 5 12 275 180

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
CASTLE WOODS, PHASE 1, ANNEX 19 (lighting only)
061-5050-057-120 Building/Grounds Maintenance - - - - - - - 061-5050-057-420 Utilities 434 457 322 500 9 23 500
061-5050-057-660 Other Expenses - 58 115 - - - -
TOTAL CASTLE WOODS, PHASE 1, ANNEX 19 515 434 437 500 9 23 500 DISTRICT 2, NORTH CREEK SUBDIVISION (consolidated)**
061-5050-058-010 Salaries, Regular 374 944 879 800 - - 800 061-5050-058-090 Benefits 255 680 470 600 - - 576
061-5050-058-120 Building/Grounds Maintenance 969 368 99 700 287 574 700 061-5050-058-230 Professional/Temp Services 5,813 4,481 4,118 4,530 1,888 4,530 4,530 061-5050-058-420 Utilities 1,878 2,076 2,530 2,700 1,461 2,821 2,700 061-5050-058-660 Other Expenses - 58 75 - - - -
TOTAL DISTRICT 2, NORTH CREEK SUBDIVISION 8,607 9,289 8,173 9,330 3,635 7,925 9,306 DISTRICT 3, NEW EXPRESSIONS, PHASE 1 (lighting only)
061-5050-059-120 Building/Grounds Maintenance - - - - - - - 061-5050-059-420 Utilities 426 448 319 500 9 23 500
061-5050-059-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 3, NEW EXPRESSIONS, PHASE 1 507 426 434 500 9 23 500 181

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
DISTRICT 4, RIVER SPRINGS, PHASE 1
061-5050-060-010 Salaries, Regular 661 2,184 2,513 2,500 2,878 5,756 4,000 061-5050-060-020 Salaries, Part-time 905 - - 750 - - -
061-5050-060-090 Benefits 850 1,800 1,695 1,905 2,177 4,354 2,880 061-5050-060-120 Building/Grounds Maintenance 1,794 240 339 200 18 36 200 061-5050-060-230 Professional/Temp Services - - - - - - - 061-5050-060-420 Utilities 1,457 1,480 1,347 1,750 547 1,093 1,700 061-5050-060-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 4, RIVER SPRINGS, PHASE 1 5,761 5,667 6,010 7,105 5,620 11,240 8,780 DISTRICT 5, CASTLE WOODS, PHASE 2
061-5050-061-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-061-230 Professional/Temp Services 744 744 893 982 391 781 982 061-5050-061-420 Utilities 1,109 1,070 999 1,200 303 729 1,200 061-5050-061-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 5, CASTLE WOODS, PHASE 2 2,113 1,878 2,106 2,282 700 1,522 2,282 DISTRICT 6, CREEKVIEW SUBDIVISION (consolidated)**
061-5050-062-010 Salaries, Regular 150 1,103 1,154 900 - - 900 061-5050-062-090 Benefits 108 810 631 675 - - 648
061-5050-062-120 Building/Grounds Maintenance 971 240 99 750 6 12 750 061-5050-062-230 Professional/Temp Services 5,450 4,195 3,432 3,775 1,573 3,146 3,775 061-5050-062-420 Utilities 1,593 1,289 1,521 2,000 820 1,766 2,000 061-5050-062-660 Other Expenses - 58 75 - - - -
TOTAL DISTRICT 6, CREEKVIEW SUBDIVISION 7,695 8,271 6,913 8,100 2,399 4,924 8,073 182

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
DISTRICT 7, FORD ESTATES, PHASE 1
061-5050-063-010 Salaries, Regular 636 1,868 1,811 2,000 2,654 5,308 3,000 061-5050-063-020 Salaries, Part-time 875 - - 750 - - -
061-5050-063-090 Benefits 820 1,566 1,244 1,530 2,008 4,016 2,160 061-5050-063-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-063-230 Professional/Temp Services - - - - - - - 061-5050-063-420 Utilities 660 763 669 950 256 511 800
061-5050-063-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 7, FORD ESTATES, PHASE 1 4,496 3,015 3,938 5,330 4,923 9,846 6,060 DISTRICT 8, RIVER BREEZE SUBDIVISION
061-5050-064-010 Salaries, Regular - 680 660 680 - - 680 061-5050-064-090 Benefits - 485 385 510 - - 490
061-5050-064-120 Building/Grounds Maintenance 161 334 99 225 6 12 061-5050-064-230 Professional/Temp Services 1,307 1,307 1,568 1,725 719 1,437 1,725 061-5050-064-420 Utilities 1,056 935 780 1,100 247 504 1,100 061-5050-064-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 8, RIVER BREEZE SUBDIVISION 3,799 2,523 3,607 4,240 972 1,953 3,994 DISTRICT 9, ORCHARD RIDGE, PHASE 3 (lighting only)
061-5050-065-120 Building/Grounds Maintenance - - - - - - - 061-5050-065-420 Utilities 426 448 319 550 9 23 525
061-5050-065-660 Other Expenses - - - - - - -
TOTAL DISTRICT 9, ORCHARD RIDGE, PHASE 3 448 426 319 550 9 23 525 183

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
DISTRICT 10, ORCHARD RIDGE, PHASE 4 (lighting only)
061-5050-066-120 Building/Grounds Maintenance - - - - - - - 061-5050-066-420 Utilities 170 179 128 250 4 9 225
061-5050-066-660 Other Expenses - - - - - - -
TOTAL DISTRICT 10, ORCHARD RIDGE, PHASE 4 179 170 128 250 4 9 225 DISTRICT 11, ORCHARD RIDGE, PHASE 5 (lighting only)
061-5050-067-120 Building/Grounds Maintenance - - - - - - - 061-5050-067-420 Utilities 596 627 447 680 13 32 660
061-5050-067-660 Other Expenses - - - - - - -
TOTAL DISTRICT 11, ORCHARD RIDGE, PHASE 5 627 596 447 680 13 32 660 DISTRICT 12, WESTWOOD ESTATES, PHASE 2
061-5050-068-010 Salaries, Regular 847 993 1,044 1,200 - - 1,200 061-5050-068-090 Benefits 593 685 688 900 - - 864
061-5050-068-120 Building/Grounds Maintenance 715 4,396 291 1,000 76 275 800 061-5050-068-230 Professional/Temp Services 3,992 2,177 - - - - - 061-5050-068-420 Utilities 2,198 2,251 2,226 3,350 1,028 2,055 2,700 061-5050-068-660 Other Expenses - 58 75 - - - -
TOTAL DISTRICT 12, WESTWOOD ESTATES, PHASE 2 10,561 8,345 4,326 6,450 1,104 2,330 5,564 184

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
DISTRICT 13, RIVER RANCH, PHASE 3
061-5050-069-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-069-230 Professional/Temp Services 1,307 1,307 1,568 1,725 719 1,437 1,725 061-5050-069-420 Utilities 349 367 258 400 8 18 400
061-5050-069-660 Other Expenses - - 60 - - - -
TOTAL DISTRICT 13, RIVER RANCH, PHASE 3 1,914 1,680 1,985 2,225 732 1,467 2,225 DISTRICT 14, RIVER SPRINGS, PHASE 2 (lighting only)
061-5050-070-120 Building/Grounds Maintenance - - - - - - - 061-5050-070-420 Utilities 468 493 351 525 10 25 525
061-5050-070-660 Other Expenses - - 60 - - - -
TOTAL DISTRICT 14, RIVER SPRINGS, PHASE 2 493 468 411 525 10 25 525 DISTRICT 15, MEADOWOOD, PHASE 1
061-5050-071-120 Building/Grounds Maintenance 50 240 99 100 6 12 100 061-5050-071-230 Professional/Temp Services 1,261 1,316 1,579 1,737 691 1,381 1,737 061-5050-071-420 Utilities 3,947 3,645 3,256 4,200 1,863 3,326 4,200 061-5050-071-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 15, MEADOWOOD, PHASE 1 5,259 5,258 5,049 6,037 2,560 4,719 6,037 185

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
DISTRICT 16, NEW EXPRESSIONS, PHASE 2
061-5050-072-120 Building/Grounds Maintenance 205 240 99 100 6 12 100 061-5050-072-230 Professional/Temp Services 2,613 2,613 3,136 3,449 1,437 2,874 3,449 061-5050-072-420 Utilities 2,182 1,799 1,548 2,200 657 1,214 2,200 061-5050-072-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 16, NEW EXPRESSIONS, PHASE 2 4,710 5,000 4,898 5,749 2,100 4,100 5,749 DISTRICT 17, ORCHARD RIDGE, PHASE 6 (lighting only)
061-5050-073-120 Building/Grounds Maintenance - - - - - - - 061-5050-073-420 Utilities 298 314 223 350 7 16 325
061-5050-073-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 17, ORCHARD RIDGE, PHASE 6 372 298 339 350 7 16 325 DISTRICT 18, OHIO NORTH SUBDIVISION (lighting only)
061-5050-074-120 Building/Grounds Maintenance - - - - - - - 061-5050-074-420 Utilities 85 90 64 100 2 4 100
061-5050-074-660 Other Expenses - - - - - - -
TOTAL DISTRICT 18, OHIO NORTH SUBDIVISION 90 85 64 100 2 4 100 186

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
DISTRICT 19, WILLIAMS RANCH, PHASE 1
061-5050-075-010 Salaries, Regular 449 2,198 440 1,500 - - 1,500 061-5050-075-090 Benefits 321 1,560 259 1,125 - - 1,080 061-5050-075-120 Building/Grounds Maintenance 5,086 295 119 300 180 241 300 061-5050-075-230 Professional/Temp Services 1,560 1,560 1,872 1,872 780 1,560 1,872 061-5050-075-420 Utilities 1,922 1,778 2,271 2,700 1,090 2,181 2,500 061-5050-075-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 19, WILLIAMS RANCH, PHASE 1 7,450 9,337 5,075 7,497 2,050 3,982 7,252 DISTRICT 20, WEST VIEW PLACE SUBDIVISION (lighting only) 061-5050-076-120 Building/Grounds Maintenance - - - - - - - 061-5050-076-420 Utilities 171 181 128 200 4 9 200
061-5050-076-660 Other Expenses - - 60 - - - -
TOTAL DISTRICT 20, WEST VIEW PLACE SUBDIVISION 181 171 188 200 4 9 200 DISTRICT 21, ORCHARD RIDGE, PHASE 7 (lighting only)
061-5050-077-010 Salaries, Regular - - - - - - -
061-5050-077-020 Salaries, Part-time - - - - - - -
061-5050-077-090 Benefits - - - - - - -
061-5050-077-120 Building/Grounds Maintenance - - - - - - - 061-5050-077-230 Professional/Temp Services - - - - - - - 061-5050-077-420 Utilities 255 269 191 300 6 14 275
061-5050-077-660 Other Expenses - - - - - - -
TOTAL DISTRICT 21, ORCHARD RIDGE, PHASE 7 269 255 191 300 6 14 275 187

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
DISTRICT 22, MEADOWOOD, PHASE 2
061-5050-078-120 Building/Grounds Maintenance 24 239 99 100 6 12 100 061-5050-078-230 Professional/Temp Services 1,261 1,316 1,579 1,737 691 1,381 1,737 061-5050-078-420 Utilities 829 873 613 925 18 43 925
061-5050-078-660 Other Expenses - - 60 - - - -
TOTAL DISTRICT 22, MEADOWOOD, PHASE 2 2,427 2,114 2,351 2,762 715 1,436 2,762 DISTRICT 23, RIVER VIEW, PHASE 3 (lighting only)
061-5050-079-120 Building/Grounds Maintenance - - - - - - - 061-5050-079-420 Utilities 468 493 351 545 10 25 525
061-5050-079-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 23, RIVER VIEW, PHASE 3 551 468 466 545 10 25 525 DISTRICT 24, ORCHARD RIDGE, PHASE 8
061-5050-080-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-080-230 Professional/Temp Services 1,196 1,196 1,435 1,579 628 1,256 1,579 061-5050-080-420 Utilities 1,849 1,993 1,788 2,200 832 1,664 2,200 061-5050-080-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 24, ORCHARD RIDGE, PHASE 8 3,487 3,069 3,438 3,879 1,466 2,932 3,879 188

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
DISTRICT 25, CASAS BUENA VISTA
061-5050-081-010 Salaries, Regular 671 708 4,885 3,000 419 839 3,000 061-5050-081-090 Benefits 464 523 3,122 2,250 305 611 2,160 061-5050-081-120 Building/Grounds Maintenance 1,192 1,061 373 1,000 109 218 1,000 061-5050-081-230 Professional/Temp Services 10,452 10,452 12,542 13,797 5,749 11,497 13,797 061-5050-081-420 Utilities 3,423 3,823 3,488 4,200 2,609 5,217 4,200 061-5050-081-660 Other Expenses 106 58 115 - - - -
TOTAL DISTRICT 25, CASAS BUENA VISTA 16,625 16,308 24,526 24,247 9,191 18,382 24,157 DISTRICT 26, ORCHARD RIDGE, PHASE 9 (lighting only)
061-5050-082-120 Building/Grounds Maintenance - - - - - - - 061-5050-082-230 Professional/Temp Services - - - - - - - 061-5050-082-420 Utilities 426 448 319 500 9 23 475
061-5050-082-660 Other Expenses - 58 56 - - - -
TOTAL DISTRICT 26, ORCHARD RIDGE, PHASE 9 507 426 375 500 9 23 475 DISTRICT 27, NEW EXPRESSIONS, PHASE 3
061-5050-083-120 Building/Grounds Maintenance 24 290 99 100 6 12 100 061-5050-083-420 Utilities 468 493 351 540 10 25 540
061-5050-083-660 Other Expenses - - 60 - - - -
TOTAL DISTRICT 27, NEW EXPRESSIONS, PHASE 3 783 492 510 640 16 37 640 189

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
DISTRICT 28, MEADOWOOD, PHASE 3 (lighting only)
061-5050-084-120 Building/Grounds Maintenance - - - - - - - 061-5050-084-420 Utilities 1,117 1,177 834 1,400 24 59 1,200 061-5050-084-660 Other Expenses - - - - - - -
TOTAL DISTRICT 28, MEADOWOOD, PHASE 3 1,177 1,117 834 1,400 24 59 1,200 DISTRICT 29, RIVER SPRINGS, PHASE 3 (lighting only)
061-5050-085-120 Building/Grounds Maintenance - - - - - - - 061-5050-085-420 Utilities 383 403 359 550 8 20 425
061-5050-085-660 Other Expenses - 58 - - - - -
TOTAL DISTRICT 29, RIVER SPRINGS, PHASE 3 462 383 359 550 8 20 425 DISTRICT 30, SIERRA MEADOWS, PHASE 1
061-5050-086-010 Salaries, Regular 1,017 528 2,886 2,000 - - 2,000 061-5050-086-030 Salaries, Overtime - - - - - - -
061-5050-086-090 Benefits 714 397 1,545 1,500 - - 1,440 061-5050-086-120 Building/Grounds Maintenance 1,832 6,890 3,437 1,500 (2,400) 1,074 1,500 061-5050-086-230 Professional/Temp Services 4,320 4,320 5,184 5,184 2,160 4,320 5,184 061-5050-086-420 Utilities 4,514 4,630 4,791 5,600 2,482 4,965 5,600 061-5050-086-660 Other Expenses - 58 60 - - - -
TOTAL DISTRICT 30, SIERRA MEADOWS, PHASE 1 16,824 12,397 17,903 15,784 2,242 10,359 15,724 190

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
DISTRICT 31, WILLIAMS RANCH, PHASE 2 & 3
061 5050-087-120 Building/Grounds Maintenance 113 233 99 200 6 12 200 061-5050-087-230 Professional/Temp Services 2,838 2,600 3,120 3,120 1,300 2,600 3,120 061-5050-087-420 Utilities 2,005 2,038 1,503 2,200 411 821 2,000 061-5050-087-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 31, WILLIAMS RANCH, PHASE 2 & 3 4,930 4,957 4,838 5,520 1,717 3,433 5,320 DISTRICT 32, SUNRISE VILLA, PHASE 1-3 (lighting only)
061-5050-088-120 Building/Grounds Maintenance - - - - - - - 061-5050-088-420 Utilities 553 583 415 640 12 30 600
061-5050-088-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 32, SUNRISE VILLA, PHASE 1-3 641 553 530 640 12 30 600 DISTRICT 33, NEW EXPRESSIONS, PHASE 4 (lighting and wall) 061-5050-089-120 Building/Grounds Maintenance - 147 99 100 6 12 100 061-5050-089-420 Utilities 556 585 416 625 12 24 600
061-5050-089-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 33, NEW EXPRESSIONS, PHASE 4 790 556 630 725 18 36 700 191

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
DISTRICT 34, MEADOW BREEZE, PHASE 1 (lighting only)
061-5050-090-010 Salaries, Regular - - - - - - -
061-5050-090-020 Salaries, Part-time - - - - - - -
061-5050-090-090 Benefits - - - - - - -
061-5050-090-120 Building/Grounds Maintenance 78 - - - - - - 061-5050-090-420 Utilities 881 907 655 1,100 93 227 975 061-5050-090-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 34, MEADOW BREEZE, PHASE 1 966 959 770 1,100 93 227 975 DISTRICT 35, MEADOW BREEZE, PHASE 2 (lighting only)
061-5050-091-120 Building/Grounds Maintenance - - - - - - - 061-5050-091-420 Utilities 383 403 287 500 8 17 425
061-5050-091-660 Other Expenses - 58 243 - - - -
TOTAL DISTRICT 35, MEADOW BREEZE, PHASE 2 462 383 531 500 8 17 425 DISTRICT 37, RIVERVIEW ESTATES, PHASE 4 (lighting only) 061-5050-093-120 Building/Grounds Maintenance - - - - - - - 061-5050-093-420 Utilities 213 224 160 250 5 12 225
061-5050-093-660 Other Expenses - - 60 - 390 390 -
TOTAL DISTRICT 37, RIVERVIEW ESTATES, PHASE 4 224 213 219 250 395 402 225 192

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
DISTRICT 38, RANCH VICTORIA PHASE 1 (lighting only)
061-5050-094-420 Utilities 469 476 469 500 198 396 500
061-5050-094-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 38, RANCH VICTORIA PHASE 1 534 469 584 500 198 396 500 DISTRICT 39, WILLIAMS RANCH PHASE 4 (lighting only)
061-5050-095-120 Building/Grounds Maintenance - - - - - - - 061-5050-095-420 Utilities 723 762 542 825 16 32 780
061-5050-095-660 Other Expenses - - 60 - - - -
TOTAL DISTRICT 39, WILLIAMS RANCH PHASE 4 762 723 602 825 16 32 780 DISTRICT 40, AMALENE ESTATES
061-5050-096-010 Salaries, Regular - - - - - - -
061-5050-096-090 Benefits - - - - - - -
061-5050-096-120 Building/Grounds Maintenance 24 240 99 100 6 12 100 061-5050-096-230 Professional/Temp Services 2,613 2,613 3,136 3,449 1,097 2,195 3,449 061-5050-096-420 Utilities 2,194 2,447 1,975 2550 747 1,494 2000 061-5050-096-660 Other Expenses - 58 115 - - - -
TOTAL DISTRICT 40, AMALENE ESTATES 5,358 4,831 5,325 6,099 1,850 3,701 5,549 TOTAL LANDSCAPE MAINTENANCE DISTRICTS 201,267 233,703 237,189 270,987 106,228 212,463 276,281 193
CAPITAL IMPROVEMENT STRATEGIES - FUNDING SUMMARY FISCAL YEAR 2026/2027 FUNDING SOURCE 26/27
General Fund (GF) $201,000
General Fund Reserve Capital Improvement (GFRCI) $0
General Fund Reserve Deferred Maintenance (GFRDM) $1,150,000 Air District $0
Air Resources Board (CARB) $0
Airport Operating Fund (AOF) $220,325
Airport Replacement and Development Fund (ARDF) $250,000 Active Transportation Program Grant (ATP) $3,370,999
American Rescue Plan Act (ARPA) $854,761
Asset Forfeitures (AF) $0
Building Construction Fund (BCF) $0
Cal State Library Grant (CSLG) $484,850
California Division of Aeronautics (CA Div of Aero) $34,675 California Governor’s Office of Emergency Services Grant (OES) $1,098,892 CEQA Mitigation $0
Certificates of Participation (COP) $1,800,000
Community Development Block Grant (CDBG) $990,000
Community Project Funding/Congressionally Directed Spending (CPF/CDS) $0 Community Promotions (Promos) $40,000
Congestion Mitigation and Air Quality Grant (CMAQ) $0
Department of Water Resources (DWR) $0
Equipment Replacement Fund (ERF) $1,222,703
Federal Aviation Admin. Airport Improvement Program Grant (FAA/AIP) $1,375,000 Federal Transit Authority (FTA 5307) $234,459
Federal Transit Authority (FTA 5339) $0
Highway Bridge Program (HBP) $0
Highway Safety Improvement Program (HSIP) $660,000
Insurance Proceeds $1,630,970
Land Sale Revenue (Land Sale) $0
Local Transportation Funds (LTF) $34,000
Local Transportation Funds - Transit (LTF Transit) $58,615 Low Carbon Transit Operations Program (LCTOP) $170,000
Measure H (MH) $2,110,316
Measure I (MI) $13,790,603
Measure R - Alternative Transportation (Measure R AT) $4,316,001 Measure R - Local (Measure R Local) $2,292,600
Measure R - Regional (Measure R Reg) $9,210,000
Measure R - Transit $0
National Park Service Grant (NPS) $150,000
Off Highway Vehicle Grant (OHV) $0
Park Impact Fees (PIF) $0
Proposition 68 (Prop 68) $2,221,038
Rebuilding American Infrastructure w/Sustainability and Equity Grant (RAISE) $0 Risk Management (RM) $0
Road Repair and Accountability Act (SB1) $2,913,666
Senate Bill 125 (SB125) $8,000,000
Sewer Bond Refinance (Sewer Bond Refi) $0
Sewer Developer Fees (Sewer DF) $355,537
Sewer Operating Fund (SOF) $30,000
Sewer Revolving Fund (SRF) $4,893,021
Solid Waste Operating Fund (SWOF) $30,000
Solid Waste Reserve (SW Reserve) $4,165,000
Special Gas Tax (SGT) $2,793,834
State of Good Repair (SGR) $243,000
Storm Drain - Developer Fees (Storm Dr DF) $1,003,000
Surface Transportation Program (STP) $1,620,000
State Water Resources Control Board (SWRCB) $11,783,035 Traffic Impact Fees (TIF) $45,875
Wastewater Treatment Facility Impact Fees (WWTFIF) $0
Wastewater Treatment Facility Reserve (WWTFR) $5,092,266 Water - Developer Fees (Water DF) $480,282
Water Operating Fund (WOF) $30,000
Water Replacement Fund (WRF) $13,782,581
Unfunded Projects $0
TOTALS $107,232,904

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Porterville City CouncilJune 16, 2026

Porterville City Council
June 16, 2026