Agenda packet, special meeting — Portola City Council, May 14, 2025

1 City of Portola
AGENDA
2025-2026 Budget Workshop- Special Meeting
May 14, 2025 03:30 PM
35 Third Ave, Portola, CA 96122
https://www.cityofportola.com/
Mayor Jim Murphy • Mayor Pro-Tem Bill Powers • Councilmember Leah Turner • Councilmember Mikki Battaglia • Councilmember Pat Morton

REASONABLE ACCOMMODATIONS
Any person desiring to address the City Council or any committee, commission or agency under the jurisdiction of the City Council, on any item not on the agenda may do so during public comment period. Public comment during the meeting will be accepted in person only.

Public Comment can be made on the online agenda by clicking on the "comment" section next to each agenda item listed below. Meeting facilities are accessible to persons with disabilities.

Reasonable efforts will be made to accommodate the participation of persons with disabilities in the City’s public meetings. If special accommodation is needed, please notify the City at 530.832.6801 at least 48 hours prior to the meeting

1. Call to Order
A. Roll Call

2. Public Comments
Discussion Comment
This section is intended to provide members of the public with an opportunity to comment on any subject that does not appear on this agenda. Please note that California law prohibits the City Council from taking action on any matter which is not on the posted agenda, unless it is determined to be an urgency item by the City Council. Any member of the public wishing to address the City Council during “PUBLIC COMMENT” shall first secure permission of the presiding officer, stand; may give his/her name and address to the Clerk for the record. Each person addressing the City Council shall be limited to five minutes ordinarily, unless the presiding officer indicates a different amount will be allotted.

3. Budget Workshop
Discussion Possible Action Comment View Item
Review the draft budget worksheets for the 2025-2026 Fiscal Year. Provide direction to staff for changes, additions and/or deletions.
2 4. 2025 Pool Fee Review
Discussion Possible Action Comment View Item
Staff will present draft schedule of pool fees and swim team fee for the upcoming season. Council to provide direction to staff.

5. Adjournment

CITY OF PORTOLA
2025-2026 BUDGET WORKSHOP

ECONOMIC

GAS TAX GAS TAX RMRA DEVELOPMENT SOLID
GENERAL FUND Streets Snow CDBG STIP WATER SEWER WASTE
ACCOUNT/FUND 100 207 208 211 215 216 710 720 730 TOTAL
REVENUE 1,335,161.15 60,893.00 100,000.00 58,386.00 1,192,500.00 832,000.00 301,000.00 3,879,940.15 INTERFUND TRANSFERS 235,032.89 208,742.34 443,775.23
-
PERSONNEL 333,237.38 137,055.89 156,674.32 447,296.02 315,092.19 73,907.29 1,463,263.09 POSTAGE 6,200.00 4,500.00 4,200.00 2,800.00
CITY WEBPAGE 3,600.00 1,500.00 1,200.00
GAS & ELECTRIC 49,000.00 10,000.00 13,000.00 45,000.00
TELEPHONE 7,500.00 5,500.00 4,500.00
MATERIALS AND SUPPLIES 30,150.00 12,000.00 15,000.00 22,000.00 30,000.00 3,000.00 EQUIP REPAIR/MAINT 5,500.00 7,000.00 25,000.00 20,000.00 25,000.00 1,500.00 VEHICLE REPAIR/MAINT 500.00 1,500.00 18,000.00 7,500.00 7,500.00 VEHICLE FUEL 5,000.00 9,000.00 10,000.00 12,000.00 8,000.00 LEGAL FEES 68,077.68 12,377.76 12,377.76 10,314.80
INSURANCE 45,820.73 15,948.02 32,009.63 41,280.96 7,544.73 PROFESSIONAL SVCS 95,360.00 1,500.00 50,000.00 160,000.00 10,000.00 ADVERTISING/NOTICES 850.00
CODE REFERENCE UPDATE 4,400.00 1,700.00 1,500.00
CIVIC PROMO & MARKETING 750.00
CONFERENCE/TRAVEL 10,000.00
DUES/MEMBERSHIPS 4,150.00 4,000.00 2,000.00
BUILDING EXPENSE 7,500.00 250.00 5,000.00 9,500.00
STREET REPAIR 10,000.00 20,000.00 168,000.00
ACCOUNTING FEES 13,200.00 6,190.00 6,190.00 17,160.00 17,160.00 6,600.00 AUDITING FEES 11,340.00 1,680.00 1,680.00 11,760.00 11,760.00 3,780.00 TRAINING/EDUCATION 500.00 1,200.00 1,500.00
WATER AND SEWER 69,750.00 850.00 800.00
TECH SUPPORT - INCODE SOFTWARE 7,271.34 11,596.75 9,940.00 3,976.00 OTHER EXPENSE/SEE ATTACHED 359,740.95 110,000.00 30,000.00 471,106.94 288,000.00 100,050.00 1,358,897.89 EQUIPMENT LEASE/RENTAL 4,700.00 6,000.00 2,500.00 13,200.00

CAPITAL OUTLAY/OTHER -
INTEREST 32,150.00 32,150.00
TRANSFERS OUT 443,775.23 443,775.23
-
TOTAL EXPENSES 1,587,873.31 295,925.89 308,742.34 168,000.00 - - 1,190,207.10 998,810.91 223,472.82 4,773,032.37 REVENUE 1,335,161.15 295,925.89 308,742.34 58,386.00 - 1,192,500.00 832,000.00 301,000.00 4,323,715.38 EXPENDITURES 1,587,873.31 - - 168,000.00 - - 1,190,207.10 998,810.91 223,472.82 3,311,286.21 PRINCIPAL PAYMENTS 38,000.00 38,000.00
-
-
FACILITY FEE/SINKING FUND/LANDFILL CLOSURE FUND 45,835.00 83,000.00 128,835.00 (USE OF) OR INCREASE IN FUND BALANCE (252,712.16) - - (109,614.00) - (81,542.10) (166,810.91) (5,472.82) (616,151.99) 4/28/2025

CITY OF PORTOLA
2025-2026

OTHER EXPENSES

OTHER EXPENSE WORKSHOP
GENERAL FUND (100)
ARPA PROJECTS 28,417.95
BANK CHARGES 2,200.00
BRIDGE 62,000.00
CODE ENFORCEMENT - AVA 20,000.00

ELECTION SUPPLIES

EVENTS-MISC
LAFCO 50,123.00
LEGAL - OTHER 31,000.00

MEDICAL AND PHYSICALS
MUSIC IN THE PARK 10,000.00
PUBLIC RECORDS REQUESTS 10,000.00
POOL CONCESSION SUPPLIES 750.00
REFUSE COLLECTION 3,350.00
SHERIFF CONTRACT 130,000.00

SHERIFF SUB-STATION
TAX ADMINISTRATION FEES 8,000.00
UNIFORMS 250.00
WILLIAMS HOUSE REPAIR 3,000.00
WILLIAMS HOUSE WEB PAGE 650.00

WOODSTOVE CHANGEOUT
TOTAL 359,740.95
GAS TAX SECTION 2107/2107.5 (FUND 207)
STREET LIGHTING 110,000.00
TOTAL 110,000.00
SNOW REMOVAL (FUND 208)
PRIVATE CONTRACTORS 30,000.00

PROPERTY DAMAGE
TOTAL 30,000.00
4/30/2025 BUDGET WORKSHEETS 1

CITY OF PORTOLA
2025-2026

OTHER EXPENSES

OTHER EXPENSE WORKSHOP
STIP (216)
WATER FUND (710)
CHEMICALS 20,000.00
COMMUNICATION EXPENSE 400.00
LAKE DAVIS WTP 153,706.94
PERMIT FEES 7,000.00
REFUSE COLLECTION 3,000.00
TESTING WATER 12,000.00
WATER LINE REPAIRS 95,000.00
WATER METERS 30,000.00
WATER PURCHASE 150,000.00
TOTAL 471,106.94
SEWER FUND (720)
PERMIT FEES 25,000.00
REFUSE COLLECTION 3,000.00
SEWER LINE REPAIRS 20,000.00
SYSTEM MAINT/SEWER POND 125,000.00
TESTING SEWER 50,000.00
SEWER CHEMICALS 65,000.00
TOTAL 288,000.00
SOLID WASTE (730)
PERMIT FEES 35,000.00
POST-CLOSURE CARE COSTS 20,000.00
TESTING AND REPORTING - LANDFILL 45,050.00
TOTAL 100,050.00
4/30/2025 BUDGET WORKSHEETS 2

CITY OF PORTOLA
2025-2026

OTHER EXPENSES

CAPITAL OUTLAY/ OTHER WORKSHOP
GENERAL FUND (100)

TOTAL -

SPECIAL REVENUE FUNDS

TOTAL -

WATER FUND
SCADA System Upgrade

TOTAL -

SEWER FUND
SCADA System Upgrade
Sewer Bypass pump

TOTAL -

SOLID WASTE FUND
TOTAL

RESERVES

GENERAL FUND

TRAFFIC IMPACT FEES

WATER FUND

FACILITY FEES RESERVE
LD WTP MAINTENANCE RESERVE 45,835.00

SEWER FUND

WASTEWATER CAPITAL RESERVE FUND

FACILITY FEES RESERVE
4/30/2025 BUDGET WORKSHEETS 3

CITY OF PORTOLA
2025-2026 BUDGET WORKSHOP

GAS TAX GAS TAX RMRA SOLID
GENERAL FUND Streets Snow STIP WATER SEWER WASTE
ACCOUNT/FUND 100 207 208 211 216 710 720 730 TOTAL
REVENUE 1,335,161.15 60,893.00 100,000.00 58,386.00 1,192,500.00 832,000.00 301,000.00 3,879,940.15 INTERFUND TRANSFERS 235,032.89 208,742.34 443,775.23
-
PERSONNEL 333,237.38 137,055.89 156,674.32 447,296.02 315,092.19 73,907.29 1,463,263.09 POSTAGE 6,200.00 4,500.00 4,200.00 2,800.00
CITY WEBPAGE 3,600.00 1,500.00 1,200.00
GAS & ELECTRIC 49,000.00 10,000.00 13,000.00 45,000.00
TELEPHONE 7,500.00 5,500.00 4,500.00
MATERIALS AND SUPPLIES 30,150.00 12,000.00 15,000.00 22,000.00 30,000.00 3,000.00 EQUIP REPAIR/MAINT 5,500.00 7,000.00 25,000.00 20,000.00 25,000.00 1,500.00 VEHICLE REPAIR/MAINT 500.00 1,500.00 18,000.00 7,500.00 7,500.00 VEHICLE FUEL 5,000.00 9,000.00 10,000.00 12,000.00 8,000.00 LEGAL FEES 68,077.68 12,377.76 12,377.76 10,314.80
INSURANCE 45,820.73 15,948.02 32,009.63 41,280.96 7,544.73 PROFESSIONAL SVCS 95,360.00 1,500.00 50,000.00 160,000.00 10,000.00 ADVERTISING/NOTICES 850.00
CODE REFERENCE UPDATE 4,400.00 1,700.00 1,500.00
CIVIC PROMO & MARKETING 750.00
CONFERENCE/TRAVEL 10,000.00
DUES/MEMBERSHIPS 4,150.00 4,000.00 2,000.00
BUILDING EXPENSE 7,500.00 250.00 5,000.00 9,500.00
STREET REPAIR 10,000.00 20,000.00 168,000.00
ACCOUNTING FEES 13,200.00 6,190.00 6,190.00 17,160.00 17,160.00 6,600.00 AUDITING FEES 11,340.00 1,680.00 1,680.00 11,760.00 11,760.00 3,780.00 TRAINING/EDUCATION 500.00 1,200.00 1,500.00
WATER AND SEWER 69,750.00 850.00 800.00
TECH SUPPORT - INCODE SOFTWARE 7,271.34 11,596.75 9,940.00 3,976.00 OTHER EXPENSE/SEE ATTACHED 359,740.95 110,000.00 30,000.00 471,106.94 288,000.00 100,050.00 1,358,897.89 EQUIPMENT LEASE/RENTAL 4,700.00 6,000.00 2,500.00 13,200.00

CAPITAL OUTLAY/OTHER -
INTEREST 32,150.00 32,150.00
TRANSFERS OUT 443,775.23 443,775.23
-
TOTAL EXPENSES 1,587,873.31 295,925.89 308,742.34 168,000.00 - 1,190,207.10 998,810.91 223,472.82 4,773,032.37 REVENUE 1,335,161.15 295,925.89 308,742.34 58,386.00 1,192,500.00 832,000.00 301,000.00 4,323,715.38 EXPENDITURES 1,587,873.31 - - 168,000.00 - 1,190,207.10 998,810.91 223,472.82 3,311,286.21 PRINCIPAL PAYMENTS 38,000.00 38,000.00
COLA ESTIMATE 3,821.17 2,987.88 7,147.07 4,977.08 1,281.91 20,215.11 ADDITIONAL PROJECTS 6,700.00 3,750.00 85,775.00 187,875.00 1,400.00 285,500.00 FACILITY FEE/SINKING FUND/LANDFILL CLOSURE FUND 45,835.00 83,000.00 128,835.00 (USE OF) OR INCREASE IN FUND BALANCE (263,233.33) (6,737.88) - (109,614.00) (174,464.17) (359,662.99) (8,154.73) (921,867.10) CURRENT CASH BALANCE 2,274,598.28 197,914.86 1,649,336.10 1,525,274.04 574,203.98 INFRASTRUCURE MAINT & WWCRF 225,994.65 519,731.79
4/28/2025
4/28/2025
CITY OF PORTOLA 2025-2026 Payroll - Budget Workshop
2025-2026 BUDGET Total
Salaries/ Dept %
Employee Name Benefits No. 100 100 207 207 208 208 215 215 710 710 720 720 730 730 Total Total City Manager 216,448.70 111 14% 30,302.82 5% 10,822.44 5% 10,822.44 - 32% 69,263.58 30% 64,934.61 14% 30,302.82 216,448.70 100% Deputy Clerk 71,051.34 111 28% 19,894.38 1% 710.51 1% 710.51 - 30% 21,315.40 30% 21,315.40 10% 7,105.13 71,051.34 100% Office Clerk 61,412.72 111 11% 6,755.40 1% 614.13 1% 614.13 - 40% 24,565.09 40% 24,565.09 7% 4,298.89 61,412.72 100% Accounting Technician 103,010.38 113 12% 12,361.25 3% 3,090.31 3% 3,090.31 42% 43,264.36 37% 38,113.84 3% 3,090.31 103,010.38 100% Utility Technician 152,585.91 311 19% 28,991.32 12% 18,310.31 15% 22,887.89 48% 73,241.24 6% 9,155.15 0% - 152,585.91 100% Utility Technician 135,836.91 311 1% 1,358.37 2% 2,716.74 3% 4,075.11 53% 71,993.56 39% 52,976.39 2% 2,716.74 135,836.91 100% Public Works Maintenance 115,230.72 311 5% 5,761.54 22% 25,350.76 18% 20,741.53 32% 36,873.83 14% 16,132.30 9% 10,370.76 115,230.72 100% Community Engagement 61,149.70 212 90% 55,034.73 10% 6,114.97 61,149.70 100% PW & Bldg. Svcs Manager 190,813.74 311 6% 11,448.82 10% 19,081.37 11% 20,989.51 31% 59,152.26 24% 45,795.30 6% 11,448.82 167,916.10 88% 114 12% 22,897.65 22,897.65 12%
Flat rate PERS 73,016.00 111 20% 14,603.20 7% 5,111.12 8% 5,841.28 - 32% 23,365.12 29% 21,174.64 4% 2,920.64 73,016.00 100% Sub-Total Permanent 1,180,556.12 209,409.47 85,807.69 95,887.67 - 423,034.44 294,162.73 72,254.12 1,180,556.12 City Council 4,071.67 112 100% 4,071.67 - - - - - 4,071.67 100% City Council 4,071.67 112 100% 4,071.67 - - - - - 4,071.67 100% City Council 4,071.67 112 100% 4,071.67 - - - - - 4,071.67 100% City Council 4,071.67 112 100% 4,071.67 - - - - - 4,071.67 100% City Clerk 339.31 112 100% 339.31 - - - - - 339.31 100% City Council 4,071.67 112 100% 4,071.67 - - - - - 4,071.67 100% City Treasurer 322.95 112 100% 322.95 322.95 100%
Planning Commission 0.00 117 100% - - - - - - - 100%
Planning Commission 0.00 117 100% - - - - - - - 100%
Planning Commission 0.00 117 100% - - - - - - - 100%
Planning Commission 0.00 117 100% - - - - - - - 100%
Planning Commission 0.00 117 100% - - - - - - - 100%
Sub-Total Part-Time 21,020.62 21,020.62 21,020.62
Estimated O/T Pay-Office Staff 1,383.24 113 30% 414.97 - - 35% 484.13 35% 484.13 - 1,383.24 100% Estimated O/T Pay-Public Works 26,359.90 311 10% 2,635.99 - 55% 14,497.94 20% 5,271.98 15% 3,953.98 - 26,359.90 100% On Call Pay 16,451.01 - 50% 8,225.50 50% 8,225.50 - 16,451.01 100% Sub-Total Overtime/On-call 44,194.15 3,050.96 - 14,497.94 13,981.62 12,663.62 - 44,194.15 Sub-Totals By Fund 1,245,770.88 233,481.05 7% 85,807.69 9% 110,385.62 0% 0.00 35% 437,016.06 25% 306,826.35 6% 72,254.12 1,245,770.88 Public Works-Temp 165,316.80 311 19% 31,410.19 31% 51,248.21 28% 46,288.70 16% 26,450.69 5% 8,265.84 1% 1,653.17 165,316.80 100% Summer Pool-Temps 59,785.00 411 100% 59,785.00 59,785.00 100% Building 8,561.14 114 8,561.14 8,561.14
Totals by Fund w/ Temps 1,479,433.82 333,237.38 137,055.89 156,674.32 - 463,466.75 315,092.19 73,907.29 1,479,433.82 1,479,433.82 COLA STEPS Annual Pay With Steps With Cola Health Ins PERS Life FICA Workers SUI AUTO & Total Salaries & Rate @ Various% Ins 7.65% Comp 6.2% (First $7,000) CELL Benefits Benefits City Manager 145,000.00 145,000.00 145,000.00 33,915.00 11,542.00 42.00 11,092.50 8,723.20 434.00 5,700.00 71,448.70 216,448.70 Deputy Clerk 54,080.00 54,080.00 54,080.00 4,800.00 4,304.77 42.00 4,137.12 3,253.45 434.00 - 16,971.34 71,051.34 Office Clerk 46,155.20 46,155.20 46,155.20 4,800.00 3,673.95 42.00 3,530.87 2,776.70 434.00 15,257.52 61,412.72 Accounting Technician 61,027.00 61,027.00 61,027.00 28,209.00 4,857.75 142.68 4,668.57 3,671.38 434.00 - 41,983.38 103,010.38 Public Works Maintenance 76,432.80 76,432.80 76,432.80 28,209.00 17,808.84 374.00 5,847.11 23,480.16 434.00 - 76,153.11 152,585.91 Utility Technician 69,326.80 69,326.80 69,326.80 33,915.00 5,518.41 42.00 5,303.50 21,297.19 434.00 - 66,510.11 135,836.91 Public Works Maintenance 55,244.80 55,244.80 55,244.80 33,915.00 4,397.49 42.00 4,226.23 16,971.20 434.00 59,985.92 115,230.72 Community Engagement 49,920.00 49,920.00 49,920.00 3,973.63 3,818.88 3,003.19 434.00 11,229.70 61,149.70 PW & Bldg. Svcs Manager 113,651.20 113,651.20 113,651.20 28,209.00 26,480.73 251.88 8,694.32 13,092.62 434.00 - 77,162.54 190,813.74 -
Flat rate PERS 73,016.00 73,016.00 73,016.00
- $ -
670,837.80 670,837.80 670,837.80 195,972.00 155,573.57 978.56 51,319.09 96,269.09 3,906.00 - 5,700.00 509,718.32 1,180,556.12 City Council 3,600.00 275.40 196.27 471.67 4,071.67
City Council 3,600.00 275.40 196.27 471.67 4,071.67
City Council 3,600.00 275.40 196.27 471.67 4,071.67
City Council 3,600.00 275.40 196.27 471.67 4,071.67
City Clerk 300.00 - 22.95 16.36 39.31 339.31
City Council 3,600.00 275.40 196.27 471.67 4,071.67
City Treasurer 300.00 22.95 - 22.95 322.95
Planning Commission - - - - -
Planning Commission - - - - -
Planning Commission - - - - -
Planning Commission - - - - -
Planning Commission - - - - -
Total Part-Time 18,600.00 18,600.00 18,600.00 - 1,422.90 997.72 - 2,420.62 21,020.62 Estimated O/T Pay-Office Staff: - - - -
Estimated O/T Pay-Office Staff 1,223.00 1,223.00 1,223.00 93.56 66.68 160.24 1,383.24 - - - - -
Estimated O/T Pay-Public Works 20,380.00 20,380.00 20,380.00 1,559.07 4,420.83 5,979.90 26,359.90 - -
On Call Pay 12,719.00 12,719.00 12,719.00 973.00 2,759.01 3,732.01 16,451.01 Total Overtime Pay 34,322.00 34,322.00 34,322.00 - - - 2,625.63 7,246.51 - - 9,872.15 44,194.15 -
1,245,770.88 Totals 723,759.80 723,759.80 723,759.80 195,972.00 155,573.57 978.56 55,367.62 104,513.32 3,906.00 - 5,700.00 1,969,530.68 1,245,770.88 Public Works-Temp 130,000.00 130,000.00 130,000.00 10,231.00 9,945.00 11,668.80 3,472.00 - 35,316.80 165,316.80 Summer Pool-Temps 50,000.00 50,000.00 50,000.00 3,825.00 4,488.00 1,472.00 - 9,785.00 59,785.00 8,561.14 8,561.14 8,561.14 - 8,561.14 8,561.14
912,320.94 912,320.94 912,320.94 195,972.00 165,804.57 978.56 69,137.62 120,670.12 8,850.00 - 5,700.00 1,479,433.82 1,479,433.82 -

CITY OF PORTOLA
2025-2026
BUDGET WORKSHEETS FUND: General (100)
DEPARTMENT: ALL

REVENUE
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP

GENERAL REVENUE AND TAXES
401.00 Property Taxes - Secured 247,512.97 287,766.53 327,792.77 300,000.00 167,888.08 310,000.00 401.01 Property Taxes - Unsecured 7,229.80 7,174.23 10,569.96 8,000.00 8,395.54 9,000.00 401.02 Home Owners Tax Relief 2,265.78 1,974.78 2,078.42 1,700.00 3,965.79 2,500.00 401.03 Sales Tax 322,531.87 330,510.77 364,140.22 320,000.00 191,659.86 320,000.00 401.04 Transfer Tax 9,488.78 8,482.59 6,104.42 6,500.00 2,693.61 5,000.00 401.05 Transient Occupancy Tax 43,578.93 36,621.14 60,199.38 50,000.00 51,287.58 60,000.00 401.06 Fire Assessment 18,075.92 19,118.31 19,426.52 -
401.08 Supplemental Taxes 5,130.02 4,148.85 9,628.61 4,000.00 4,000.00 401.09 Property Tax Interest 356.59 50.52 11,336.75 2,000.00 1,090.67 2,000.00 401.10 Traffic Impact Fee 3,711.00 3,711.00
401.11 Stranded Supplemental 7,181.52 3,712.17
403.01 Interest Income/Investments 8,462.81 49,300.57 81,634.68 65,000.00 77,691.26 80,000.00 403.11 EPHC Interest Income 1,983.13 2,117.26 3,775.53 2,507.00 2,011.75 1,193.20 404.36 Coronavirus Relief Fund -
404.37 Coronavirus Fiscal Recovery 32,317.61 217,919.26 123,651.38 75,400.00 59,391.80 28,417.95 407.00 Refunds/Reimbursements
407.04 FEMA Reimbursement 13,737.59
407.05 Returned Checks (110.00) (2,380.69) 2,266.41 442.36 407.10 Returned Check Fee 70.00 (70.00) 110.00 100.00
407.16 Insurance Recovery
408.00 Donation/Contributions
409.00 Miscellaneous Income 5,457.24 452.33 4,185.66 858.54 DEPT 111 GENERAL GOVERNMENT
402.01 Business License 14,806.00 15,705.00 16,204.00 15,000.00 3,837.00 15,000.00 402.02 Electric Franchise 23,719.26 24,364.50 41,222.39 40,000.00 23,628.52 25,000.00 402.04 Business License ADA Fee 450.00 547.20 459.60 98.80 404.01 Motor Vehicle In-Lieu Fees 175,085.88 186,049.71 204,357.85 200,000.00 124,029.40 220,000.00 DEPT 117 PLANNING & COMMUNITY DEVELOPMENT
402.08 Zoning/Subdivision Fees 735.00 - 420.00 450.00
404.16 Grant 53,054.66 118,912.29 52,417.76
409.00 Miscellaneous 2,442.64 367.50 420.00
4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 1

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
DEPT 114 BUILDING & SAFETY
402.06 Woodstove Inspection Permit 1,449.00 900.00 898.00 1,000.00 250.00 402.07 Building Permits 20,416.68 25,680.78 20,005.96 20,000.00 29,725.14 35,000.00 405.05 Plan Check Fees 42.00
405.06 State Strong Motion Fees
DEPT 211 FIRE DEPARTMENT
404.16 Grant
404.40 Local Emergency Svcs Group 36,000.00 13,000.00 15,000.00 - 408.00 Donations 1,250.00 500.00 600.00
208.01 PG&E Settlement Funds 50,000.00
DEPT 212 LAW ENFORCEMENT
404.28 COPS Funding 163,223.55 100,000.19 251,430.23 170,000.00 147,031.50 175,000.00 404.34 Vehicle Abatement 12,931.66 5,000.00 6,279.19 12,000.00 406.01 Fines & Forfeitures 199.52 190.36 275.52 100.00
DEPT 213 OTHER PUBLIC SAFETY
402.05 Dog Licenses 894.00 1,936.00 384.00 1,400.00 280.00 1,400.00 404.12 Prop 172 8,615.13 10,849.13 8,952.00 8,000.00 4,380.16 8,000.00 406.02 Animal Control Fines
DEPT 311 PUBLIC WORKS
406.05 CRRSSA/BRIDGE 21,200.00
DEPT 414 PARKS & RECREATION
404.5 Event/Camping Income 8,035.00 13,616.00 12,412.50 409.27 Disc Golf Donations 9,683.63
DEPT 411 POOL
405.10 Rec. Fees - Swim Lessons 12,900.00 7,280.00 9,740.00 6,000.00 3,120.00 9,800.00 405.20 Fitness Pass 2,693.00 (10.00) 885.00 650.00 600.00 405.21 Pool Rental
405.22 Rec. Fees - Pool Admission 15,054.65 11,694.62 14,548.00 9,500.00 6,901.95 9,500.00 405.23 Rec. Fees - Pool Concession 3,366.26 1,664.01 648.25 1,246.05 1,500.00 405.24 Rec. Fees - Rentals (570.00) 2.50 250.00 250.00
405.25 Rec Fees - Swim Team 300.00
409.00 Miscellaneous Income 125.00
DEPT 412 RIVERWALK
404.20 Riverwalk 27,756.73
DEPT 413 WILLIAMS HOUSE
409.16 Williams House 8,232.25
Total General Fund Revenues 1,318,747.83 1,536,236.89 1,691,060.93 1,311,557.00 958,253.14 1,335,161.15 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 2

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
111 - GENERAL GOVERNMENT
510.01 Personnel 61,764.60 54,702.67 65,442.66 68,048.67 55,177.19 71,555.80 600.02 Postage 1,693.61 2,408.94 2,312.76 2,500.00 2,794.84 3,200.00 600.05 Telephone/Internet 1,790.67 1,566.08 1,617.85 2,000.00 1,387.12 2,000.00 600.06 Materials & Supplies 6,073.10 3,781.17 5,149.63 5,000.00 3,303.27 5,000.00 600.07 Equipment Repair/Maintenance 244.83
600.13 Legal Fees 36,906.66 26,955.61 37,825.54 56,000.00 49,581.25 51,574.00 600.14 Public Records Requests 9,670.10 20,000.00 12,952.90 10,000.00 600.15 Insurance 6,268.98 7,296.69 9,250.93 10,499.00 11,841.11 5,381.79 600.18 Professional Services 2,958.34 1,501.34 3,120.98 3,500.00 3,976.34 4,000.00 600.20 Advertising/Notices - 151.77 1,140.00 250.00 805.87 350.00 600.22 Code Reference Update 2,385.78 2,324.00 2,924.00 3,000.00 525.00 3,000.00 600.30 Conference/Travel 108.90 643.26 216.80 1,000.00 2,735.63 7,500.00 600.31 Dues/Membership 857.66 1,704.00 1,726.00 1,800.00 640.00 1,800.00 600.32 Training and Education 104.00
600.45 Building Expense 835.73 2,277.97 1,898.47 2,000.00 7,732.84 2,500.00 600.48 Equipment Lease 1,528.96 1,534.36 1,645.01 2,200.00 1,531.33 2,500.00 600.94 Refuse Collection 853.18 1,119.74 936.97 950.00 882.88 950.00 601.16 Legal - Other 25,000.00 9,000.00 31,000.00
Capital Outlay
700.05 Computer Equipment
700.09 Software and Upgrades 3,649.94
General Government - Total Expenses 124,026.17 121,532.47 135,207.60 203,747.67 164,971.57 202,311.59 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 3

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
112 - ELECTED OFFICIALS
510.01 Personnel 22,473.31 20,507.80 19,538.98 21,020.62 17,474.88 21,020.62 600.06 Materials & Supplies 697.25 558.83 504.45 1,000.00 373.40 1,000.00 600.20 Advertising/Notices 150.87 200.00 228.00 300.00
600.27 Civic Promotion & Marketing 521.70 412.04 448.75 500.00 447.42 750.00 600.30 Conference/Travel 2,016.48 1,199.30 1,500.00
600.31 Dues/Membership 239.00 4.00 239.00 250.00 816.31 1,000.00 600.35 Election Supplies 4,965.39 218.77 6,000.00
601.04 City Web Page 2,873.12 407.04 2,467.04 3,400.00 2,980.94 3,600.00 601.06 Events(moved to Parks)
ELECTED OFFICIALS - TOTAL EXPENSE 26,955.25 28,871.58 23,416.99 32,370.62 23,520.25 29,170.62 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 4

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
113 - FINANCE
510.01 Personnel 18,934.99 14,646.20 12,886.67 12,323.07 11,603.04 12,776.22 600.02 Postage 1,881.15 2,418.68 2,301.96 2,500.00 2,794.84 3,000.00 600.05 Telephone 1,008.20 649.10 631.62 800.00 585.35 800.00 600.06 Materials & Supplies 1,573.63 2,037.47 2,294.98 2,500.00 1,491.84 2,500.00 600.07 Equipment Repair/Maintenance 462.00 760.50 1,916.69 1,000.00 1,000.00 600.10 Accounting Fees 14,400.00 14,400.00 15,000.00 15,840.00 14,300.00 13,200.00 600.11 Auditing Fees 8,640.00 8,640.00 10,260.00 10,800.00 10,800.00 11,340.00 600.15 Insurance 2,075.41 1,761.73 2,339.53 2,578.00 1,877.69 1,819.70 600.20 Advertising/Notices - 452.95 200.00 80.00 200.00 600.23 Tax Administration Fees 3,501.66 10,493.06 8,376.28 7,000.00 1,210.00 8,000.00 600.24 Bank Charges 2,116.92 2,500.17 2,207.10 2,300.00 604.05 2,200.00 600.30 Conference/Travel 1,000.00 1,000.00
600.31 Dues/Membership 282.00 137.00 147.00 350.00 164.35 350.00 600.47 Technical Support - Incode 2,800.29 122.50 3,521.07 4,742.18 4,742.18 4,953.65 600.48 Equipment Lease 1,528.98 1,534.46 1,645.10 2,200.00 1,631.32 2,200.00 600.68 Cash over short - (0.27) (2.63) (226.02)
600.99 Miscellaneous Expense
Capital Outlay
700.09 Software & Upgrades 2,100.00
Finance - Total Expense 59,205.23 62,200.60 63,978.32 66,133.25 51,658.64 65,339.57 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 5

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
114 - BUILDING & SAFETY
510.01 Personnel 29,804.85 26,380.70 32,903.81 32,423.99 26,947.94 31,458.79 600.05 Telephone 1,211.46 1,099.05 1,018.84 1,200.00 944.29 1,200.00 600.06 Materials & Supplies 454.62 611.38 556.98 750.00 361.87 750.00 600.08 Vehicle Maintenance 326.15 363.13 (363.13) 500.00 600.09 Vehicle Fuel 73.01 79.26 300.00
600.18 Professional Services 100.16 627.59 1,000.00 1,000.00 600.22 Code Reference Update 177.60 1,200.00 170.00 1,400.00 600.30 Conference/Travel 3,000.00
600.31 Dues/Memberships - 145.00
600.44 State Strong Motion Fees
600.47 Tech Support - Incode software 1,793.54 2,529.16 2,529.16 2,317.69 600.95 Code Enforcement 18,482.50 25,220.00 16,038.92
601.09 Woodstove Change Out - - -
Capital Outlay
700.05 Computer Equipment
700.09 Software 1,800.00
Building & Safety - Total Expense 50,452.75 56,326.11 52,126.56 42,903.15 30,953.26 38,126.48 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 6

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
117 - PLANNING AND COMMUNITY DEVELOPMENT
510.01 Personnel 11.42 2,685.01 1,714.34 540.18 1,468.06 - 600.05 Telephone 172.78 374.04
600.06 Materials & Supplies 258.80 165.73 176.77 350.00 1,150.21 250.00 600.13 Legal Fees 10,875.46 7,351.53 10,593.06 13,440.00 11,524.23 12,377.76 600.18 Professional Services * 9,460.57 10,857.50 20,207.64 49,846.14 50,111.25 75,000.00 600.20 Advertising & Notices 30.00 158.00 284.02 249.32 600.31 Dues & Memberships Parcel Quest 160.00 900.00 900.00 1,000.00 600.88 LAFCO 47,199.53 49,464.10 67,347.07 50,021.00 50,021.00 50,123.00 600.91 Grant Expenditures 99,979.56 28,493.16 21,315.76 71.75 *Includes
Safety element update
Municipal Code Amendments
Planning & Comm.Develop. - Total Expense 167,815.34 99,175.03 121,971.44 115,097.32 115,869.86 138,750.76 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 7

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
211 - FIRE DEPARTMENT
600.04 Gas & Electric 9,571.09 11,114.17 8,656.01 Transfer 600.05 Telephone 1,589.73 1,626.11 1,517.45 Transfer
600.06 Materials & Supplies 121.29
600.07 Equipment Repair/Maintenance 1,156.88 2,497.46
600.08 Vehicle Repair/Maintenance 5,163.10
600.09 Vehicle Fuel
600.13 Legal Fees 2,376.00 5,260.60 3,711.80
600.15 Insurance 10,967.12 9,961.96 16,949.55
600.18 Professional Services 116,685.25 77,708.17 86,382.50 600.18 Prof Services - Consultant
600.26 Communication Expense 275.29 327.42 334.26
600.31 Dues/Memberships 4.00 4.00 4.00
600.34 Uniforms/Turnouts
600.45 Building Expense * 2,367.31 249.13 194.82
600.91 Grant Expenditures 8,018.01
600.94 Refuse Collection 486.20 494.01 495.84 Transfer
601.10 Water 1,295.64 1,352.65 1,039.98 Transfer
601.11 Sewer 904.60 1,085.52 1,085.52 Transfer
604.00 LESSG 45,732.88 18,628.09
700.04 PG&E Settlement Expense 32,040.48 17,959.52
Capital Outlay
700.05 Computer Equipment
Fire Department - Total Expense 160,981.51 186,957.10 159,456.80 - 5,000.34 - 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 8

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
212 - LAW ENFORCEMENT
510.01 Personnel Costs - - - 54,994.29 40,985.67 55,034.73 600.05 Telephone 775.59 847.91 883.45 750.00 577.64 750.00 600.06 Materials & Supplies-repeater 2,031.26 299.85 1,051.76 1,000.00 848.30 1,000.00 600.08 Vehicle Repair & Maintenance 57.63 53.13 500.00 500.00 600.09 Vehicle Fuel 305.38 1,000.00 1,122.86 1,500.00
600.13 Legal Fees 5,692.50 327.00 2,500.00 287.84 4,125.92 600.14 Sheriff's Services 130,000.00 130,000.00 130,000.00 130,000.00 130,000.00 130,000.00 600.15 Insurance 1,383.61 1,105.01 1,559.69 1,720.00 1,355.66 4,549.25 600.18 Professional Services 56,370.96 17,400.00 3,709.17 15,360.00 600.32 Training & Education - - 2,000.00 2,036.60 500.00 600.34 Uniforms - - 1,000.00 276.01 250.00
600.95 Code Enforcement/AVA 750.00 14,435.00 7,463.00 25,000.00 28,939.45 20,000.00 700.05 Computer Equipment Crescent tow
Capital Outlay
700.41 Sheriff's Sub-station - 2,049.88 - - - -
Law Enforcement - Total Expense 197,366.93 166,517.78 144,667.07 220,464.29 206,430.03 233,569.90 213-OTHER PUBLIC SAFETY
600.16 Animal Control -
4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 9

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
311 - PUBLIC WORKS
510.01 Personnel 83,585.78 74,331.63 99,979.88 73,126.24 77,171.58 81,606.23 600.04 Gas & Electric 19,024.33 17,966.81 21,064.00 25,000.00 15,414.18 30,000.00 600.05 Telephone 445.35 459.51 508.87 500.00 585.36 550.00 600.06 Materials & Supplies 169.72 356.69 368.93 600.00 11.22 600.00 600.08 Vehicle Repair & Maintenance
600.15 Insurance 8,193.69 11,544.82 12,122.19 13,344.00 15,825.73 11,169.87 600.28 Emergency Management 2,203.94
600.29 Medical Physicals - 120.00 120.00 200.00
600.45 Building Expense 133.81 867.41 211.03 2,000.00 296.04 2,000.00 601.10 Water 492.58 730.36 768.96 750.00 996.15 1,200.00 601.11 Sewer 497.53 542.76 542.76 600.00 523.87 600.00
700.03 Machinery & Equipment
700.15 Bridge 42,835.15 199,442.47 146,250.23 62,000.00 Public Works-Total Expense 112,542.79 106,919.99 178,521.77 315,562.71 259,278.30 189,726.10 312-ARPA
510.01 Personnel -- CCU-ARPA 9,310.92 23,659.61 8,058.34 600.06 Materials and Supplies -
602.12 Community Clean Up - ARPA 23,006.69 194,259.65 96,943.04 75,400.00 700.03 Machinery & Equipment-ARPA 59,391.80 28,417.95
700.26 Tax Lien Properties -ARPA 18,650.00
ARPA Total Expense 32,317.61 217,919.26 123,651.38 75,400.00 59,391.80 28,417.95 315 - STREETS & ROADS
950.00 Transfer to Fund 207&208 302,615.34 380,190.11 216,189.80 377,623.80 254,398.16 443,775.23 Streets & Roads - Total Expense 302,615.34 380,190.11 216,189.80 377,623.80 254,398.16 443,775.23 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 10

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
411 -POOL (WAS PARKS & RECREATION until 19-20)
510.01 Personnel 61,210.47 45,043.34 55,793.30 54,106.40 54,260.67 59,785.00 600.04 Gas & Electric 10,330.94 9,220.25 8,742.80 9,000.00 9,132.37 11,000.00 600.05 Telephone 267.39 247.55 280.88 350.00 453.90 500.00 600.06 Materials & Supplies 9,028.73 8,309.84 13,484.10 5,500.00 13,871.72 11,000.00 600.07 Equipment Repair/Maintenance 1,463.77 1,602.46 2,808.89 1,500.00 569.89 1,500.00 600.15 Insurance 4,445.85 5,641.53 6,397.86 7,036.00 8,028.75 12,574.55 600.18 Professional Services 270.00
600.36 Pool Facility 1,014.42 520.75 476.06
600.38 Pool Concession Supplies 1,646.87 2,228.53 705.57 435.40 750.00 600.45 Building Expense 1,387.10 270.00 1,262.07 1,000.00 636.19 1,000.00 600.94 Refuse Collection/split 2,649.86 1,817.94 2,804.87 1,500.00 652.07 1,000.00 700.02 Building and Impr. 1,212.22
700.03 Machinery and Equipment
601.10 Water/split 4,874.31 11,913.00 11,089.48 20,000.00 4,596.69 20,000.00 601.11 Sewer/split 490.00 300.00 - 500.00 162.27 500.00 POOL - Total Expense 98,809.71 87,385.19 105,058.10 100,492.40 92,799.92 119,609.55 412 - RIVERWALK
700.49 PLANNING AND DEVELOPMENT 100.00 27,756.76
4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 11

CITY OF PORTOLA
2025-2026
BUDGET WORKSHEETS FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
413-SAM & ETHEL WILLIAMS HOUSE
600.04 Gas & Electric 3,004.57 3,742.26 3,276.91 3,600.00 1,061.96 2,500.00 600.05 Telephone/Internet 1,600.03 1,718.33 1,694.57 1,700.00 1,409.31 1,700.00 600.06 Materials and Supplies 2,410.75 1,733.70 97.44 500.00 469.19 550.00 600.15 Insurance 4,752.08 2,708.81 4,583.54 5,041.54 4,378.59 5,295.75 600.45 Building Expense 2,156.64 405.00 645.00 1,000.00 2,523.23 2,000.00 600.94 Refuse Collection 184.36 169.46 182.52 200.00 140.52 200.00 601.04 Web Page 373.23 407.16 607.12 550.00 626.61 650.00 601.10 Water 684.09 1,672.20 1,259.18 1,200.00 801.05 1,100.00 601.11 Sewer 545.34 542.76 542.76 500.00 490.45 550.00
700.02 Building and Improvements 6,524.92 586.72 3,000.00 1,744.86 3,000.00 Williams House-Total Expense 22,236.01 13,099.68 13,475.76 17,291.54 13,645.77 17,545.75 414 - PARKS AND REC
510.01 Personnel 1,206.48 7,117.99 2,209.07 114.26
600.04 Gas and Electric 4,891.87 3,700.70 5,031.27 5,500.00 4,049.59 5,500.00 600.06 Materials & Supplies 12,509.02 8,673.36 10,578.34 6,500.00 4,980.90 7,500.00 600.07 Equipment Repair/Maintenance 2,188.37 3,860.79 2,712.74 3,500.00 1,240.02 3,000.00 600.08 Vehicle Repair/Maintenance 267.74 500.00
600.09 Vehicle Fuel 4,749.68 4,544.34 3,874.13 3,000.00 2,344.79 3,500.00 600.15 Insurance - 3,671.08 6,397.86 7,050.00 8,028.75 5,029.82 600.28 Emergency Management 5,905.19 2,220.00
600.91 Grant Expenditures - FEMA 772.20
600.91 Prop 68 - Ogals Grant
600.94 Refuse Collection/split 1,200.00 623.14 1,200.00 601.06 Events (Concerts and Lost and Found) 21,754.91 24,500.00 25,464.39 10,000.00 6,823.25 10,000.00 601.10 Water/ split 34,733.72 47,653.30 33,268.42 45,000.00 29,628.44 45,000.00 601.11 Sewer/ split 671.05 335.03 635.04 650.00 688.88 800.00 700.02 Building and Improvements* 1,087.21 2,473.86 7,700.00 *Includes $6500 Wayfinding Signs in 2024-2025
PARKS. - Total Expense 84,060.05 109,961.78 94,865.12 90,600.00 59,294.22 81,529.82 Total General Fund Expenses 1,439,484.69 1,664,813.44 1,432,586.71 1,657,686.75 1,337,212.12 1,587,873.32 4/30/2025
GENERAL FUND 2025-2026 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 12

CITY OF PORTOLA
2025-2026

REVENUES
403.01 Interest Income/Investments
404.05 Gas Tax Section 2105 11,670.95 11,954.06 12,739.56 13,256.00 10,083.05 13,438.00 404.06 Gas Tax Section 2106 9,089.10 9,097.53 9,543.12 9,231.00 7,490.27 9,244.00 404.07 Gas Tax Section 2107/2107.5 14,953.61 17,291.40 18,244.09 15,000.00 14,147.57 19,000.00 404.24 Gas Tax Section 2103 16,628.83 17,115.24 19,102.92 19,811.00 15,978.76 19,211.00 404.32 SB1 Loan Repay
960.00 Interfund Transfer 122,099.22 102,364.06 174,058.17 193,251.04 182,192.07 235,032.89 Total Revenues Fund 207 174,441.71 157,822.29 233,687.86 250,549.04 229,891.72 295,925.89

EXPENDITURES
510.01 Personnel Costs 96,162.64 84,971.70 132,780.63 138,409.04 136,040.85 137,055.89 600.06 Materials & Supplies 6,659.23 4,073.08 11,461.03 12,000.00 4,500.34 12,000.00 600.07 Equipment Repair/Maint 7,795.25 7,971.58 3,897.72 7,000.00 1,875.26 7,000.00 600.08 Vehicle Repair/Maint 418.14 1,500.00 1,500.00
600.09 Vehicle Fuel 9,000.04 8,403.81 7,890.62 8,000.00 8,801.38 9,000.00 600.10 Accounting Fees 5,400.00 5,400.00 5,775.00 5,940.00 5,645.00 6,190.00 600.11 Auditing Fees 1,210.00 1,210.00 1,140.00 1,200.00 1,199.99 1,680.00 600.18 Professional Services 1,530.38 257.75 1,500.00 348.75 1,500.00 600.28 Emergency Management
600.41 Street Lighting 38,321.50 38,706.72 65,264.66 65,000.00 66,265.95 110,000.00 600.42 Street Repair 7,944.53 6,827.65 5,478.20 10,000.00 5,214.20 10,000.00 600.45 Building Expense -
600.99 Miscellaneous
700.03 Equipment/Vehicles -
Total Expenditures Fund 207 174,441.71 157,822.29 233,687.86 250,549.04 229,891.72 295,925.89 4/28/2025
SPECIAL REVENUE 2025-2026 BUDGET WORKSHEETS
The "YTD" numbers are preliminary, coding changes may apply 1

CITY OF PORTOLA
2025-2026

REVENUES
404.07 Gas Tax Section 2107/2107.5 93,053.00 136,331.00 203,841.00 130,000.00 120,487.00 100,000.00 960.00 Interfund Transfer 171,431.12 276,350.42 36,496.45 184,372.76 72,206.09 208,742.34 Total Revenues Fund 208 264,484.12 412,681.42 240,337.45 314,372.76 192,693.09 308,742.34

EXPENDITURES
510.01 Personnel Costs 139,801.45 202,812.36 114,783.26 155,014.76 93,755.44 156,674.32 600.04 Gas & Electric 3,041.20 7,973.37 5,237.97 10,000.00 2,879.64 10,000.00 600.06 Materials & Supplies 13,120.92 13,249.77 14,215.32 15,000.00 7,148.39 15,000.00 600.07 Equipment Repair/Maint 29,987.68 39,551.48 18,058.11 25,000.00 21,254.43 25,000.00 600.08 Vehicle Repair/Maint 14,622.63 18,705.16 15,784.41 18,000.00 14,694.02 18,000.00 600.09 Vehicle Fuel 13,336.67 22,643.43 8,248.41 15,000.00 3,923.91 10,000.00 600.10 Accounting Fees 3,600.00 3,600.00 4,100.00 4,460.00 3,995.00 6,190.00 600.11 Auditing Fees 890.00 890.00 760.00 1,168.00 800.00 1,680.00 600.15 Insurance 15,367.21 15,272.63 18,620.73 20,480.00 16,478.35 15,948.02 600.25 Equipment Rental 9,004.70
600.28 Emergency Management 6,134.79 87.00
600.42 Street Repair 15,158.05 17,910.99 9,450.58 20,000.00 8,151.45 20,000.00 600.45 Building Expense 65.56 201.49 64.34 250.00 250.00 600.52 Private Contractors-Snow Remov 27,870.00 54,731.25 36,562.50 30,000.00 30,000.00 600.93 Property Damage 800.00 2,935.62
600.99 Miscellaneous
Capital Outlay
700.03 Equipment/Vehicles - 16,676.84 16,676.84
700.30 Vehicles
Total Expenditures Fund 208 277,661.37 412,681.42 245,972.63 331,049.60 192,693.09 308,742.34 4/28/2025
SPECIAL REVENUE 2025-2026 BUDGET WORKSHEETS
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CITY OF PORTOLA
2025-2026

REVENUES
403.01 Interest Income/Investments 223.56 2,367.47 5,939.17 3,000.00 6,273.00 3,000.00 404.05 RMRA (SB1) 42,358.68 46,866.78 54,192.70 54,389.00 33,923.00 55,386.00 Total Revenues Fund 211 42,582.24 49,234.25 60,131.87 57,389.00 40,196.00 58,386.00

EXPENDITURES
510.01 Personnel Costs
600.06 Materials & Supplies - 2,125.81
600.42 RMRA Projects 57.75 21,790.87 165,000.00 165,000.00 600.18 Professional Services 1010.63 1579.75 968.75 2,000.00 1,960.00 3,000.00 Total Expenditures Fund 211 1,068.38 1,579.75 22,759.62 167,000.00 4,085.81 168,000.00 ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
FUND 215-ECONOMIC DEVELOPMENT & CDBG
403.01 Interest Income/Investments 159.75 629.72 546.64 500.00 95.41 403.06 Interest Income Note Receivable
Total Revenues 159.75 629.72 546.64 500.00 95.41 -

EXPENDITURES
510.01 Personnel Costs 11,183.98 10,663.17 7,755.40 3,882.29 3,390.26 600.10 Accounting Fees 3,000.00 3,000.00 3,125.00 3,342.00 2,750.00 600.11 Auditing Fees 1,600.00 1,600.00 1,900.00 2,000.00 2,000.01 600.13 Legal Fees * 3,573.00
600.18 Professional Services * 3,621.50 15.00 3,830.00
600.27 Civic Promotion & Marketing 14,600.80 1,045.00 1,045.00 *General Plan Update
Total Expenditures 37,579.28 16,323.17 17,655.40 9,224.29 8,140.27 - 4/28/2025
SPECIAL REVENUE 2025-2026 BUDGET WORKSHEETS
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CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: Special Revenues (200)
DEPARTMENT: ALL
ACCT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
FUND 216-STIP PROJECTS
407.15 A-15 STIP
407.13 NORTH LOOP 157,744.64 332,309.58 1,746,223.09 - 306,397.54 - 409.00 Miscellaneous Income
960.00 Transfer in 1,475.63
Total Revenues 157,744.64 333,785.21 1,746,223.09 - 306,397.54 - 700.23 UNDERGROUND TANK 1,617.00 1,475.63
700.42 NORTH LOOP 157,743.99 332,310.00 2,041,805.02 - 575.21 - 700.50 SOUTHSIDE STIP
700.51 RIO GRANDE STIP 3,138.75
Total Expenditures 159,360.99 333,785.63 2,041,805.02 - 3,713.96 - 4/28/2025
SPECIAL REVENUE 2025-2026 BUDGET WORKSHEETS
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CITY OF PORTOLA
2025-2026 BUDGET WORKSHEETS
FUND: Water (710)
DEPARTMENT: ALL

REVENUE
ACCOUNT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
Use of Money & Property
403.01 Interest Income/Investments 8,690.99 60,750.59 107,059.00 90,000.00 87,454.07 95,000.00 Fines & Forfeitures
406.09 10% Late Payment Penalty 30,947.78 60,564.47 55,000.00 51,061.17 55,000.00 407.16 Insurance Recovery
408.00 Donation
409.00 Miscellaneous Income
Refunds & Reimbursements
Charges for Services
410.00 Water Sales 956,145.32 990,948.66 943,761.82 1,050,000.00 760,767.45 1,040,500.00 410.01 Water Service Charge Fees 2,819.32 2,733.48 2,812.25 2,000.00 1,677.50 2,000.00 410.02 Water Meter Fees 375.00 375.00
410.04 Water Facility Fees 4,015.00 4,015.00 4,015.00 5,390.00 950.00 Transfer from General Fund
Total Water Fund Revenues 972,045.63 1,089,770.51 1,118,212.54 1,197,000.00 906,350.19 1,192,500.00 4/28/2025
WATER FUND 2025-2026 BUDGET WORKSHEETS
The "YTD" numbers are preliminary, coding changes may apply 1

CITY OF PORTOLA
2025-2026 BUDGET WORKSHEETS
FUND: Water (710)
DEPARTMENT: ALL

EXPENDITURES
ACCOUNT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
311 - Public Works
600.02 Postage 4,093.65 4,433.98 3,246.65 4,200.00 2,794.86 4,500.00 600.04 Gas & Electric 6,867.38 3,334.52 3,630.47 6,000.00 11,052.03 13,000.00 600.05 Telephone 4,484.38 4,786.15 5,832.86 5,500.00 3,970.14 5,500.00 600.06 Materials & Supplies 25,804.74 18,515.67 35,786.08 22,000.00 15,828.52 22,000.00 600.07 Equipment Repair/Maint. 16,017.02 19,785.23 16,549.97 15,000.00 19,080.17 20,000.00 600.08 Vehicle Repair/Maint. 1,663.74 1,065.19 13,373.06 5,000.00 7,244.25 7,500.00 600.09 Vehicle Fuel 10,023.82 11,946.51 13,369.26 12,000.00 7,662.16 12,000.00 600.10 Accounting Fees 15,600.00 15,600.00 16,250.00 17,160.00 15,866.20 17,160.00 600.11 Auditing Fees 8,640.00 8,614.64 10,260.00 10,800.00 10,800.00 11,760.00 600.13 Legal 10,065.44 8,847.33 9,983.65 13,104.00 11,485.55 12,377.76 600.15 Insurance 18,547.86 29,221.80 26,794.15 29,797.15 34,464.24 32,009.63 600.18 Professional Services 6,301.36 11,734.05 67,521.44 50,000.00 11,312.54 50,000.00 600.18 Prof Srvc Master Plan update
600.20 Advertising & Notices 693.33
600.22 Code Reference Update 586.79 300.00 423.44 1,700.00 300.00 1,700.00 600.25 Equipment Rental 6,586.74 452.90 1,000.00 17,475.24 3,000.00 600.26 Communication Expense 329.46 327.42 334.26 400.00 117.26 400.00 600.28 Emergency Management 12,515.74 13,438.45
600.31 Dues/Memberships 4,757.23 4,636.36 1,220.16 4,000.00 2,446.50 4,000.00 600.32 Training & Education 666.79 800.00 237.50 1,200.00 600.45 Building Expense 2,973.85 1,797.49 2,360.52 3,000.00 1,690.07 5,000.00 600.47 Tech Support - Incode Software 4,783.81 9,613.77 11,065.05 11,065.05 11,596.75 600.48 Equipment Rental 2,091.84 4,672.45 1,096.78 3,000.00 1,020.89 3,000.00 600.51 Testing - Water 9,102.77 9,449.11 8,470.85 12,000.00 11,404.02 12,000.00 600.69 Permit Fees 3,857.01 4,320.09 5,363.81 6,000.00 6,075.17 7,000.00 600.70 Water Meters - 5,299.44 38,270.18 30,000.00 5,007.29 30,000.00 600.71 Water Supply Purchase 127,301.04 120,505.05 127,990.51 130,000.00 142,570.43 150,000.00 600.76 Water Line Repairs 28,257.81 56,352.82 54,008.87 65,000.00 67,833.88 95,000.00 600.92 Bad Debt Expense -
600.94 Refuse Collection 2,088.97 1,799.83 1,862.40 3,000.00 1,490.81 3,000.00 600.99 Miscellaneous
601.04 City Web page 1,000.00 1,000.00 1,308.00 1,500.00 601.10 Water 285.66 452.03 359.39 450.00 288.75 450.00
601.11 Sewer 180.88 271.32 271.32 300.00 339.22 400.00
601.12 Chemicals 4,123.20 20,000.00 1,496.29 20,000.00
700.09 Software & Upgrades - 5,284.50
510.01 Personnel Costs 273,956.55 443,812.56 458,350.65 444,987.63 359,784.77 447,296.02 4/28/2025
WATER FUND 2025-2026 BUDGET WORKSHEETS
The "YTD" numbers are preliminary, coding changes may apply 2

CITY OF PORTOLA
2025-2026 BUDGET WORKSHEETS
FUND: Water (710)
DEPARTMENT: ALL

EXPENDITURES
ACCOUNT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
Capital Outlay
700.03 Machinery & Equip. - - 49,137.50 85,545.82 80,649.30 700.05 Computer Equipment
700.30 Vehicles
700.36 System Improvements ** 6,867.00 8,580.00 59,723.27 25,000.00 700.80 Depreciation Expense 153,496.74 139,711.69 139,599.49 700.10 Public Works Yard
700.99 Fixed Asset Offset Account (6,867.06) (8,580.00) (107,985.77) **Scada upgrade
325 - Lake Davis WTP
510.01 Personnel Costs 174.50 17,998.00
600.04 Gas and Electric 22,660.21 25,754.00 23,932.74 25,000.00 17,284.61 25,000.00 600.05 Telephone 3,234.74 3,036.13 3,020.81 3,000.00 1,900.94 3,000.00 600.06 Materials and Supplies 186.26 1,066.65 2,923.69 2,000.00 2,639.28 3,000.00 600.07 Equipment Repair / Maintenance 4,425.12 15,238.70 23,118.49 15,000.00 5,430.24 20,000.00 600.15 Insurance 32,408.94
600.18 Professional Services/Pall 5,630.84 17,864.69 8,184.11 10,000.00 16,749.74 20,000.00 600.45 Building Maintenance 975.00 585.00 780.00 2,000.00 880.59 2,000.00 600.51 Lab Testing Fees 582.00 1,087.00 1,000.00 192.00 1,000.00 600.69 CDPH Fees 150.34 315.35 218.76 300.00 300.00
601.12 Chemicals 19,596.63 17,690.55 8,218.96 17,000.00 16,903.83 25,000.00 601.13 Residual Solids Disposal
601.14 Cleaning Chemicals Disposal 2,275.00 1,050.00 1,672.94 4,000.00 4,000.00 700.32 System Improvements - 3 phase
520 -1996/97 Water Projects
Debt Service ends 2037
800.01 Principal Expense 32,000.00 33,000.00 35,000.00 37,000.00 38,000.00 800.02 Interest Expense 37,141.40 35,541.40 33,891.41 31,615.00 16,070.71 32,150.00 800.99 Principal Offset Account (32,000.00) (33,000.00) (35,000.00) Total Water Fund Expenditures 839,017.28 1,075,875.97 1,198,045.45 1,186,724.65 943,080.87 1,228,207.10 4/28/2025
WATER FUND 2025-2026 BUDGET WORKSHEETS
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CITY OF PORTOLA
2025-2026 BUDGET WORKSHEETS
FUND: Sewer (720)
DEPARTMENT: ALL

REVENUE
ACCOUNT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
Use of Money & Property
403.01 Interest Income/Investments 6,720.37 48,315.08 87,104.36 75,000.00 75,331.93 82,000.00 Fines & Forfeitures
406.09 10% Late Payment Penalty 21,132.53 43,136.25 40,000.00 35,578.52 40,000.00 407.00 Refunds/Reimbursements
Miscellaneous Revenues
407.04 FEMA/OES Reimb. 38,257.50
408.00 Donation
409.00 Miscellaneous Income
Charges for Services
420.00 Sewer Fees 708,340.17 706,236.36 708,598.22 710,000.00 531,544.85 710,000.00 420.01 Sewer Connection Fees 1,000.00 1,000.00
420.02 Sewer Dumping Fees
420.03 Sewer Inspection Fees 100.00
420.04 Sewer Facility Fees 5,324.00 5,424.00 6,424.00
Total Sewer Fund Revenues 721,484.54 782,107.97 838,838.83 825,000.00 687,136.80 832,000.00 4/28/2025
Sewer Fund 2025-2026 BUDGET WORKSHEETS
The "YTD " numbers are preliminary, coding changes may apply 1

CITY OF PORTOLA
2025-2026 BUDGET WORKSHEETS
FUND: Sewer (720)
DEPARTMENT: ALL

EXPENDITURES
ACCOUNT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
311 - Public Works
600.02 Postage 3,906.15 4,434.02 3,370.27 4,200.00 2,794.81 4,200.00 600.04 Gas & Electric 20,660.96 16,367.12 55,466.62 40,000.00 31,987.27 45,000.00 600.05 Telephone 3,646.08 4,107.19 5,264.12 4,500.00 3,741.03 4,500.00 600.06 Materials & Supplies 44,468.05 28,255.40 27,178.73 30,000.00 14,525.26 30,000.00 600.07 Equipment Repair/Maint. 18,167.69 30,950.79 27,717.23 25,000.00 19,587.12 25,000.00 600.08 Vehicle Repair/Maint. 1,547.17 1,394.39 12,468.90 5,000.00 7,258.25 7,500.00 600.09 Vehicle Fuel 7,229.40 8,837.44 7,740.07 8,000.00 4,412.71 8,000.00 600.10 Accounting Fees 13,200.00 13,200.00 13,750.00 14,520.00 13,666.20 17,160.00 600.11 Auditing Fees 8,640.00 8,640.00 10,260.00 10,800.00 10,800.00 11,760.00 600.13 Legal 10,065.44 7,351.53 9,983.65 13,104.00 11,485.56 12,377.76 600.15 Insurance 35,389.26 38,388.24 42,662.63 47,250.00 41,873.83 41,280.96 600.18 Professional Services 21,498.35 36,897.28 76,632.80 70,000.00 89,951.58 160,000.00 600.18 Prof. Svcs. Master Plan update
600.20 Advertising & Notices 693.33
600.22 Code Reference Update 586.79 300.00 300.00 1,500.00 300.00 1,500.00 600.25 Equipment Rental 13,303.01
600.28 Emergency Mgmt/Flood 22,685.06 14,056.72
600.29 Medical Physicals 837.00 750.00
600.30 Conference/Travel
600.31 Dues/Membership 649.10 2,143.89 111.20 1,000.00 1,576.50 2,000.00 600.32 Training/Education 800.00 1,220.15 1,500.00
600.45 Building Expense 1,938.04 1,797.61 2,782.87 4,500.00 1,417.34 9,500.00 600.47 Tech support-Incode software 4,083.74 - 8,605.31 9,484.00 9,484.00 9,940.00 600.48 Equipment Lease 1,019.28 1,023.05 1,096.83 2,500.00 955.64 2,500.00 600.51 Testing - Sewer 17,379.24 29,486.78 26,110.84 25,000.00 36,138.26 50,000.00 600.69 Permit Fees 11,254.00 9,885.00 11,092.48 15,000.00 11,056.00 25,000.00 600.76 Sewer Line Repairs 14,415.26 7,160.88 22,569.96 20,000.00 17,969.44 20,000.00 600.90 System Maintenance* 9,721.56 51,438.06 23,350.39 125,000.00 33,063.35 125,000.00 600.92 Bad Debt Expense -
600.94 Refuse Collection 1,705.83 1,799.84 1,862.41 3,000.00 2,870.07 3,000.00 600.99 Miscellaneous
601.04 City Web page 1,000.00 1,000.00 1,046.40 1,200.00 601.10 Water 334.30 452.03 359.39 450.00 285.35 450.00
601.11 Sewer 316.64 271.44 271.44 350.00 67.86 350.00
601.12 Sewer Chemicals 58,718.22 60,184.94 65,000.00 33,179.07 65,000.00 *includes sludge removal and sewer pond electrical conduit and wire replacement 510.01 Personnel Costs 251,869.98 344,831.76 331,033.14 289,442.05 259,713.76 315,092.19 4/28/2025
Sewer Fund 2025-2026 BUDGET WORKSHEETS
The "YTD " numbers are preliminary, coding changes may apply 2

CITY OF PORTOLA
2025-2026 BUDGET WORKSHEETS
FUND: Sewer (720)
DEPARTMENT: ALL

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: Solid Waste (730)
DEPARTMENT: ALL

REVENUE
ACCOUNT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
Use of Money & Property
403.01 Interest Income/Investments 1,593.15 14,500.23 31,772.29 25,000.00 32,466.83 30,000.00 Fines & Forfeitures
406.09 10% Late Penalty 5,025.99 7,143.70 10,000.00 5,556.81 8,000.00 407.04 FEMA/OES Reimbursement
409.00 Miscellaneous Income
Charges for Services
430.00 Solid Waste Franchise Fee 49,643.44 55,917.51 67,504.53 60,000.00 26,991.03 60,000.00 430.01 Landfill Gate Fees 8.83
430.03 Landfill Closure Fees 111,923.37 95,626.98 83,143.96 84,000.00 62,305.27 83,000.00 430.08 Solid Waste Fee 136,374.46 118,320.82 120,179.85 120,000.00 90,034.02 120,000.00 Recycling
440.11 Recycling Grant
322-SB 1383 Grant
440.12 SB 1383 grant 20,000.00
Total Solid Waste Revenues 299,543.25 309,391.53 309,744.33 299,000.00 217,353.96 301,000.00 4/28/2025
SOLID WASTE FUND 2025-2026 BUDGET WORKSHEETS
The "YTD " numbers are preliminary, coding changes may apply 1

CITY OF PORTOLA
2025-2026

BUDGET WORKSHEETS
FUND: Solid Waste (730)
DEPARTMENT: ALL

EXPENDITURES
ACCOUNT DESCRIPTION 2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-24-25 WORKSHOP
311 - Public Works
600.02 Postage 992.01 1,217.66 1,864.22 1,700.00 2,600.18 2,800.00 600.06 Materials & Supplies 2,911.78 1,405.75 1,257.95 3,000.00 2,030.10 3,000.00 600.07 Equipment Repair/Maintenance 574.06 3,181.43 1,000.00 1,167.35 1,500.00 600.08 Vehicle Repair/ Maintenance 191.12
600.10 Accounting Fees 4,800.00 4,800.00 5,000.00 5,280.00 4,950.00 6,600.00 600.11 Auditing Fees 2,880.00 2,880.00 3,420.00 3,600.00 3,600.00 3,780.00 600.13 Legal 375.00 9,346.00 2,882.30 5,000.00 575.67 10,314.80 600.15 Insurance 4,150.83 4,237.57 5,283.83 5,820.00 5,005.83 7,544.73 600.18 Professional Services 12,110.00 4,860.00 6,081.62 10,000.00 4,005.00 10,000.00 600.28 Emergency Management 886.14
600.45 Building Expense 33.99 250.00
600.47 Tech Support-Incode software 3,280.85 3,793.74 3,793.74 3,976.00 600.51 Testing and Reporting * - - 45,050.00 19,043.88 45,050.00 600.69 Permit Fees - - 35,000.00 28,864.00 35,000.00
600.80 Post-closure Care Costs - - 49,389.99 20,000.00 4,824.10 20,000.00 600.83 Recycling Grant Expenditures - 101.97
600.75 Landfill Closure Cost 115,318.94 48,224.94
600.92 Bad Debt Expense
700.03 Machinery and Equipment
700.09 Software 2,523.00
700.32 System Improvement
700.80 Depreciation Expense 3,145.44 3,106.67 254.00
700.99 Fixed Asset Offset Account
*This will be Mcginley
**Landfill damage - sediment
510.01 Personnel Costs 33,850.84 41,533.62 51,376.99 53,491.41 52,244.95 73,907.29 322 - SB 1383
600.06 Personnel/Administration 3,478.88 765.00 3,000.00 13,878.93 - Total Solid Waste Expenditures 181,334.01 130,897.49 131,742.89 195,985.15 146,583.73 223,472.82 4/28/2025
SOLID WASTE FUND 2025-2026 BUDGET WORKSHEETS
The "YTD " numbers are preliminary, coding changes may apply 2

CITY OF PORTOLA
2025-2026 ADDITIONAL INFORMATION
Additional Information General Fund Special Rev. RMRA Water Fund Lake Davis Sewer Fund Solid Waste Cost -
City Hall Roof 6,700.00 6,000.00 6,000.00 1,400.00 20,100.00 Backhoe blade 3,750.00 1,875.00 1,875.00 7,500.00
Clean North Side tank 4,800.00 4,800.00
Sewer Pond electrical conduit & wire replacement 5,000.00 5,000.00 SCADA upgrade 54,000.00 19,100.00 30,000.00 103,100.00
Sewer bypass pump 20,000.00 20,000.00
Auxiliary pump for Sewer System 15,000.00 15,000.00
Sewer 6 acre Bypass 110,000.00 110,000.00
Total by Fund 6,700.00 3,750.00 66,675.00 19,100.00 187,875.00 1,400.00 285,500.00 Steps- every two years -
New COLA % for 25-26 budget

2.47% COLA Estimated 3,821.17 2,987.88 7,147.07 4,977.08 1,281.91 20,215.11 Projects from Council Goal Setting
Community Clean-up
Dedicated Pavement Rehabilitation 165,000.00
5/5/2025
Category Current Rate Proposed Rate
Public Swim (Daily Rates)
1-5 Years $ 2.00 Not Applicable
6-17 Years $ 4.00 Not Applicable
Infants Not Applicable FREE
Youth Ages (2-17) Not Applicable $ 5.00
Adults Ages (18-59) $ 5.00 $ 7.00
Seniors (60+) $ 3.00 $ 5.00
Public Swim (Season Pass)
Individual $ 60.00 $ 80.00
Family (up to 6 people) $ 125.00 $ 180.00
Senior (60+) $ 50.00 $ 60.00
Lap Swim/ Water Aerobics (Daily Rates)
Adults Ages (18-59) $ 5.00 $ 7.00
Seniors (60+) $ 3.00 $ 5.00
Lap Swim/ Water Aerobics (Season Pass)
Adults Ages (18-59) Not Applicable $ 125.00
Seniors (60+) Not Applicable $ 80.00
Swim Lessons
Group (2 weeks, 1/2 hour lessons) $ 50.00 $ 70.00
Private (1 week, 45 min lessons) $ 70.00 $ 90.00
Swim Party
2 Hour private swim party $ 125.00 $ 175.00

Portola City CouncilMay 14, 2025

Portola City Council
May 14, 2025