Document Name City Manager Budget Message
Document Number TBD Revision Letter A
Document Location Server Revision Date 06/02/2025
Document Type Form Council Adoption Date NA
Resolution No. NA
Page
1 | 3
2025-2026 Fiscal Year
Final Budget Proposal Message
Introduction
Overall, the City remains in a strong financial position, demonstrating continued financial stability. Audits from previous fiscal years support this statement along with the general fund total cash and receivables yearly trends showing a net increase in general fund balance of $11,522 from 2021-2025.
Source: City of Portola Financial Documents
The benefits to the City of a secure and healthy general fund are critical for a City of our size. Exposure to large-scale infrastructure projects (Gulling Street Bridge) can create significant financial pressure on the general fund even with funding potentially provided through other sources. For example, the local match for the Caltrans Highway Bridge Program is currently estimated at around 23% meaning that on a multimillion dollar project the City’s match will be substantial.
In addition, having access to a healthy fund balance allows the City to be financially prudent. The City can avoid the cost of short-term loans by leveraging our liquidity in the general fund. $2,903,975
$3,064,880
$2,870,362
$2,942,571 $2,915,497
$2,250,000
$2,350,000
$2,450,000
$2,550,000
$2,650,000
$2,750,000
$2,850,000
$2,950,000
$3,050,000
$3,150,000
2021 2022 2023 2024 2025
General Fund
Total Cash and Receivables
Total Cash and Receivables
Document Name City Manager Budget Message
Document Number TBD Revision Letter A
Document Location Server Revision Date 06/02/2025
Document Type Form Council Adoption Date NA
Resolution No. NA
Page
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Budget Methodology
Consistent with past practice, staff budgets conservatively to ensure that potential financial exposure is fully accounted for in both revenue and expenditure estimates.
Summary and Yearly Comparison
The proposed budget includes an expected total revenue of $4,330,408.71, total expenses of $5,083,307.33 and a use of general fund balance total of $269,877.62. Revenue and expense details for each fund are included in the proposed budget under the appropriate sections. Fund details include actuals from 2021- 2024, currently amended 2024-2025 figures, and YTD figures to 05/29/2025.
Fund year over year comparisons are listed below:
Source: City of Portola Financial Documents
Capital Improvements
Funds provided through the Senate Bill 1 (The Road Repair and Accountability Act of 2017) are the source of what would be described as our capital improvement program. The projected expense for this fund in the proposed budget is $168,000. We expect that capital improvement work will be performed utilizing these funds under the “Dedicated Pavement Crew” street rehabilitation efforts in this fiscal year. Staff will be examining a five-year capital improvement plan this upcoming year.
Fund 2024-2025
Amended
2025-2026
Proposed
Variance
All Funds
Revenues $ 4,255,367.80 $ 4,330,408.74 $ 75,040.94
Expenditures $ 4,772,915.35 $ 5,083,307.33 $ 310,391.98 General
Revenues $ 1,311,557.00 $ 1,335,161.15 $ 23,604.15
Expenditures $ 1,657,686.75 $ 1,605,038.77 $ (52,647.98) Special Revenues
Revenues $ 622,810.80 $ 669,747.56 $ 46,936.76
Expenditures $ 757,822.93 $ 779,361.56 $ 21,538.63
Water
Revenues $ 1,197,000.00 $ 1,192,500.00 $ (4,500.00)
Expenditures $ 1,186,724.65 $ 1,281,194.65 $ 94,470.00
Sewer
Revenues $ 825,000.00 $ 832,000.00 $ 7,000.00
Expenditures $ 974,695.87 $ 1,191,579.45 $ 216,883.58
Solid Waste
Revenues $ 299,000.00 $ 301,000.00 $ 2,000.00
Expenditures $ 195,985.15 $ 226,132.90 $ 30,147.75
Document Name City Manager Budget Message
Document Number TBD Revision Letter A
Document Location Server Revision Date 06/02/2025
Document Type Form Council Adoption Date NA
Resolution No. NA
Page
3 | 3
General Fund Exposure
Areas with significant exposure to the general fund are the Gulling Street Bridge project and ongoing legal expenses. External funding sources for the bridge project have been secured, and staff remain confident this will alleviate a portion of the exposure. Legal matters involving the same or related parties remain unresolved and may result in additional financial exposure, the scope of which is not yet fully determined.
Conclusion
With a continued focus on responsible financial management, staff is confident in the City of Portola’s path toward another year of stability and progress.
Ryan N. Bonk
City Manager
CITY OF PORTOLA
2025-2026 PROPOSED BUDGET
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 236,404.72 214,063.84 450,468.56
-
PERSONNEL 337,009.51 138,427.72 158,245.82 452,069.41 319,985.73 75,167.37 1,480,905.56 POSTAGE 6,200.00 4,500.00 4,200.00 2,800.00 17,700.00
CITY WEBPAGE 3,600.00 1,500.00 1,200.00 6,300.00
GAS & ELECTRIC 49,000.00 10,000.00 13,000.00 45,000.00 117,000.00 TELEPHONE 7,500.00 5,500.00 4,500.00 17,500.00
MATERIALS AND SUPPLIES 30,150.00 12,000.00 15,000.00 22,000.00 30,000.00 3,000.00 112,150.00 EQUIP REPAIR/MAINT 5,500.00 7,000.00 25,000.00 20,000.00 25,000.00 1,500.00 84,000.00 VEHICLE REPAIR/MAINT 500.00 1,500.00 18,000.00 7,500.00 7,500.00 35,000.00 VEHICLE FUEL 5,000.00 9,000.00 10,000.00 12,000.00 8,000.00 44,000.00 LEGAL FEES 68,077.68 12,377.76 12,377.76 10,314.80 103,148.00 INSURANCE 45,820.73 15,948.02 32,009.63 41,280.96 7,544.73 142,604.07 PROFESSIONAL SVCS 95,360.00 1,500.00 50,000.00 160,000.00 10,000.00 316,860.00 ADVERTISING/NOTICES 850.00 850.00
CODE REFERENCE UPDATE 4,400.00 1,700.00 1,500.00 7,600.00 CIVIC PROMO & MARKETING 750.00 750.00
CONFERENCE/TRAVEL 10,000.00 10,000.00
DUES/MEMBERSHIPS 4,150.00 4,000.00 2,000.00 10,150.00
BUILDING EXPENSE 7,500.00 250.00 5,000.00 9,500.00 22,250.00 STREET REPAIR 10,000.00 20,000.00 168,000.00 198,000.00 ACCOUNTING FEES 13,200.00 6,190.00 6,190.00 17,160.00 17,160.00 6,600.00 66,500.00 AUDITING FEES 11,340.00 1,680.00 1,680.00 11,760.00 11,760.00 3,780.00 42,000.00 TRAINING/EDUCATION 500.00 1,200.00 1,500.00 3,200.00
WATER AND SEWER 69,750.00 850.00 800.00 71,400.00
TECH SUPPORT - INCODE SOFTWARE 7,271.34 11,596.75 9,940.00 3,976.00 32,784.09 OTHER EXPENSE/SEE ATTACHED 359,740.95 110,000.00 30,000.00 490,646.10 293,000.00 100,050.00 1,383,437.05 EQUIPMENT LEASE/RENTAL 4,700.00 6,000.00 2,500.00 13,200.00 CAPITAL OUTLAY/OTHER 6,700.00 3,750.00 66,675.00 182,875.00 1,400.00 261,400.00 INTEREST 32,150.00 32,150.00
TRANSFERS OUT 450,468.56 450,468.56
-
TOTAL EXPENSES 1,605,038.77 297,297.72 314,063.84 168,000.00 - - 1,281,194.65 1,191,579.45 226,132.90 5,083,307.33 REVENUE 1,335,161.15 297,297.72 314,063.84 58,386.00 - 1,192,500.00 832,000.00 301,000.00 4,330,408.71 EXPENDITURES 1,605,038.77 297,297.72 314,063.84 168,000.00 - - 1,281,194.65 1,191,579.45 226,132.90 5,083,307.33 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 (269,877.62) - - (109,614.00) - (172,529.65) (359,579.45) (8,132.90) (919,733.62) 6/17/2025
CITY OF PORTOLA
2025-2026
OTHER EXPENSES
OTHER EXPENSE PROPOSED
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
5/29/2025 PROPOSED BUDGET 1
CITY OF PORTOLA
2025-2026
OTHER EXPENSES
OTHER EXPENSE PROPOSED
STIP (216)
WATER FUND (710)
CHEMICALS 20,000.00
COMMUNICATION EXPENSE 400.00
LAKE DAVIS WTP 173,246.10
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 490,646.10
SEWER FUND (720)
PERMIT FEES 25,000.00
REFUSE COLLECTION 3,000.00
SEWER LINE REPAIRS 20,000.00
SYSTEM MAINT/SEWER POND 130,000.00
TESTING SEWER 50,000.00
SEWER CHEMICALS 65,000.00
TOTAL 293,000.00
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
5/29/2025 PROPOSED BUDGET 2
CITY OF PORTOLA
2025-2026
OTHER EXPENSES
CAPITAL OUTLAY/ OTHER PROPOSED
GENERAL FUND (100)
City Hall Roof 6,700.00
TOTAL 6,700.00
SPECIAL REVENUE FUNDS
Backhoe Blade - Snow 3,750.00
TOTAL 3,750.00
WATER FUND
SCADA System Upgrade 54,000.00
City Hall Roof 6,000.00
Backhoe Blade 1,875.00
Clean North Side Tank 4,800.00
TOTAL 66,675.00
SEWER FUND
SCADA System Upgrade 30,000.00
Sewer Bypass pump 20,000.00
City Hall Roof 6,000.00
Backhoe Blade 1,875.00
Auxiliary Pump for Sewer System 15,000.00
Sewer 6 Acre Bypass 110,000.00
TOTAL 182,875.00
SOLID WASTE FUND
City Hall Roof 1,400.00
TOTAL 1,400.00
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
5/29/2025 PROPOSED BUDGET 3
CITY OF PORTOLA 2025-2026 Payroll - Proposed Budget with 2.44% COLA 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 220,470.20 111 14% 30,865.83 5% 11,023.51 5% 11,023.51 - 32% 70,550.46 30% 66,141.06 14% 30,865.83 220,470.20 100% Deputy Clerk 72,546.05 111 28% 20,312.89 1% 725.46 1% 725.46 - 30% 21,763.81 30% 21,763.81 10% 7,254.60 72,546.05 100% Office Clerk 62,656.59 111 11% 6,892.22 1% 626.57 1% 626.57 - 40% 25,062.64 40% 25,062.64 7% 4,385.96 62,656.59 100% Accounting Technician 104,703.18 113 12% 12,564.38 3% 3,141.10 3% 3,141.10 42% 43,975.34 37% 38,740.18 3% 3,141.10 104,703.18 100% Utility Technician 155,190.42 311 19% 29,486.18 12% 18,622.85 15% 23,278.56 48% 74,491.40 6% 9,311.43 0% - 155,190.42 100% Utility Technician 138,167.60 311 1% 1,381.68 2% 2,763.35 3% 4,145.03 53% 73,228.83 39% 53,885.36 2% 2,763.35 138,167.60 100% Public Works Maintenance 117,062.36 311 5% 5,853.12 22% 25,753.72 18% 21,071.22 32% 37,459.95 14% 16,388.73 9% 10,535.61 117,062.36 100% Community Engagement 62,534.21 212 90% 56,280.79 10% 6,253.42 62,534.21 100% PW & Bldg. Svcs Manager 194,118.44 311 6% 11,647.11 10% 19,411.84 11% 21,353.03 31% 60,176.71 24% 46,588.42 6% 11,647.11 170,824.22 88% 114 12% 23,294.21 23,294.21 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 1,200,465.03 213,181.61 87,179.52 97,459.18 - 430,074.27 299,056.27 73,514.20 1,200,465.03 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 1,265,679.80 237,253.18 7% 87,179.52 9% 111,957.12 0% 0.00 35% 444,055.89 25% 311,719.89 6% 73,514.20 1,265,679.80 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 1,499,342.74 337,009.51 138,427.72 158,245.82 - 470,506.57 319,985.73 75,167.37 1,499,342.74 1,499,342.74 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 3,538.00 City Manager 145,000.00 145,000.00 148,538.00 33,915.00 11,542.00 42.00 11,363.16 8,936.05 434.00 5,700.00 71,932.20 220,470.20 1,319.45 Deputy Clerk 54,075.84 54,075.84 55,395.29 4,800.00 4,304.44 42.00 4,237.74 3,332.58 434.00 - 17,150.76 72,546.05 1,125.48 Office Clerk 46,126.08 46,126.08 47,251.56 4,800.00 3,671.64 42.00 3,614.74 2,842.65 434.00 15,405.03 62,656.59 1,489.06 Accounting Technician 61,027.20 61,027.20 62,516.26 28,209.00 4,857.77 142.68 4,782.49 3,760.98 434.00 - 42,186.92 104,703.18 1,865.31 Public Works Maintenance 76,447.32 76,447.32 78,312.63 28,209.00 17,812.23 374.00 5,990.92 24,057.64 434.00 - 76,877.78 155,190.42 1,691.41 Utility Technician 69,320.16 69,320.16 71,011.57 33,915.00 5,517.88 42.00 5,432.39 21,814.75 434.00 - 67,156.02 138,167.60 1,347.43 Public Works Maintenance 55,222.39 55,222.39 56,569.82 33,915.00 4,395.70 42.00 4,327.59 17,378.25 434.00 60,492.54 117,062.36 1,218.05 Community Engagement 49,920.00 49,920.00 51,138.05 3,973.63 3,912.06 3,076.46 434.00 11,396.16 62,534.21 2,773.09 PW & Bldg. Svcs Manager 113,651.20 113,651.20 116,424.29 28,209.00 26,480.73 251.88 8,906.46 13,412.08 434.00 - 77,694.15 194,118.44 -
Flat rate PERS 73,016.00 73,016.00 73,016.00
16,367.28 $ -
670,790.19 670,790.19 687,157.47 195,972.00 155,572.01 978.56 52,567.55 98,611.45 3,906.00 - 5,700.00 513,307.56 1,200,465.03 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 -
1,265,679.80 Totals 723,712.19 723,712.19 740,079.47 195,972.00 155,572.01 978.56 56,616.08 106,855.67 3,906.00 - 5,700.00 1,989,391.99 1,265,679.80 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
912,273.33 912,273.33 928,640.61 195,972.00 165,803.01 978.56 70,386.08 123,012.47 8,850.00 - 5,700.00 1,499,342.74 1,499,342.74 -
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET 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 5-29-25 PROPOSED
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 322,531.87 330,510.77 364,140.22 320,000.00 248,759.08 320,000.00 401.04 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 51,406.58 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 75,758.94 80,000.00 403.11 EPHC Interest Income 1,983.13 2,117.26 3,775.53 2,507.00 2,348.03 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) 2,266.41 512.31 407.10 Returned Check Fee 70.00 (70.00) 110.00 160.00
407.16 Insurance Recovery
408.00 Donation/Contributions
409.00 Miscellaneous Income 5,457.24 452.33 4,185.66 907.29 DEPT 111 GENERAL GOVERNMENT
402.01 Business License 14,806.00 15,705.00 16,204.00 15,000.00 10,839.00 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 450.00 547.20 459.60 298.80 404.01 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
5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 1
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
DEPT 114 BUILDING & SAFETY
402.06 Woodstove Inspection Permit 1,449.00 900.00 898.00 1,000.00 500.00 402.07 Building Permits 20,416.68 25,680.78 20,005.96 20,000.00 30,909.00 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 1,400.00 390.00 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 1,022,799.88 1,335,161.15 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 2
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
111 - GENERAL GOVERNMENT
510.01 Personnel 61,764.60 54,702.67 65,442.66 68,048.67 59,469.35 72,674.14 600.02 Postage 1,693.61 2,408.94 2,312.76 2,500.00 3,404.43 3,200.00 600.05 Telephone/Internet 1,790.67 1,566.08 1,617.85 2,000.00 1,553.67 2,000.00 600.06 Materials & Supplies 6,073.10 3,781.17 5,149.63 5,000.00 3,849.25 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 53,093.00 51,574.00 600.14 Public Records Requests 9,670.10 20,000.00 13,652.90 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 5,844.00 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 3,000.00 761.25 3,000.00 600.30 Conference/Travel 108.90 643.26 216.80 1,000.00 2,473.30 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 7,866.17 2,500.00 600.48 Equipment Lease 1,528.96 1,534.36 1,645.01 2,200.00 1,929.05 2,500.00 600.94 Refuse Collection 853.18 1,119.74 936.97 950.00 972.85 950.00 601.16 Legal - Other 25,000.00 10,338.50 31,000.00
Capital Outlay
700.05 Computer Equipment
700.09 Software and Upgrades 3,649.94
General Government - Total Expenses 124,026.17 121,532.47 135,207.60 203,747.67 178,598.70 203,429.93 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 3
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
112 - ELECTED OFFICIALS
510.01 Personnel 22,473.31 20,507.80 19,538.98 21,020.62 19,143.46 21,020.62 600.06 Materials & Supplies 697.25 558.83 504.45 1,000.00 437.93 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 1,492.42 750.00 600.30 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 3,023.44 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 26,340.86 29,170.62 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 4
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
113 - FINANCE
510.01 Personnel 18,934.99 14,646.20 12,886.67 12,323.07 12,983.22 12,979.35 600.02 Postage 1,881.15 2,418.68 2,301.96 2,500.00 3,409.43 3,000.00 600.05 Telephone 1,008.20 649.10 631.62 800.00 645.46 800.00 600.06 Materials & Supplies 1,573.63 2,037.47 2,294.98 2,500.00 1,901.71 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 15,400.00 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 5,848.14 8,000.00 600.24 Bank Charges 2,116.92 2,500.17 2,207.10 2,300.00 1,036.00 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 1,929.05 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 60,591.21 65,542.70 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 5
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
114 - BUILDING & SAFETY
510.01 Personnel 29,804.85 26,380.70 32,903.81 32,423.99 29,575.92 31,855.35 600.05 Telephone 1,211.46 1,099.05 1,018.84 1,200.00 1,009.86 1,200.00 600.06 Materials & Supplies 454.62 611.38 556.98 750.00 426.40 750.00 600.08 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 33,711.34 38,523.04 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 6
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
117 - PLANNING AND COMMUNITY DEVELOPMENT
510.01 Personnel 11.42 2,685.01 1,714.34 540.18 2,039.06 - 600.05 Telephone 172.78 415.61
600.06 Materials & Supplies 258.80 165.73 176.77 350.00 1,204.48 250.00 600.13 Legal Fees 10,875.46 7,351.53 10,593.06 13,440.00 13,013.98 12,377.76 600.18 Professional Services * 9,460.57 10,857.50 20,207.64 49,846.14 58,106.25 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 99,175.03 121,971.44 115,097.32 126,021.45 138,750.76 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 7
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
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 - 5,011.74 - 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 8
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
212 - LAW ENFORCEMENT
510.01 Personnel Costs - - - 54,994.29 44,978.05 56,280.79 600.05 Telephone 775.59 847.91 883.45 750.00 605.90 750.00 600.06 Materials & Supplies-repeater 2,031.26 299.85 1,051.76 1,000.00 1,289.89 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 1,218.39 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 30,219.45 20,000.00 700.05 Computer Equipment Crescent tow
Capital Outlay
700.41 Sheriff's Sub-station - 2,049.88 - - - -
Law Enforcement - Total Expense 197,366.93 166,517.78 144,667.07 220,464.29 212,267.79 234,815.96 213-OTHER PUBLIC SAFETY
600.16 Animal Control -
5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 9
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
311 - PUBLIC WORKS
510.01 Personnel 83,585.78 74,331.63 99,979.88 73,126.24 88,829.28 82,414.27 600.04 Gas & Electric 19,024.33 17,966.81 21,064.00 25,000.00 19,598.78 30,000.00 600.05 Telephone 445.35 459.51 508.87 500.00 622.67 550.00 600.06 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 2,000.00 600.91 Grant expenditures - Air Quality 39,275.90
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
700.02 Building & Imp. City Hall Roof 6,700.00
700.03 Machinery & Equipment
700.24 ADA Compliance
700.15 Bridge 42,835.15 199,442.47 156,808.96 62,000.00 Public Works-Total Expense 112,542.79 106,919.99 178,521.77 315,562.71 324,992.54 197,234.14 312-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&208 302,615.34 380,190.11 216,189.80 377,623.80 282,459.75 450,468.56 Streets & Roads - Total Expense 302,615.34 380,190.11 216,189.80 377,623.80 282,459.75 450,468.56 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 10
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
411 -POOL (WAS PARKS & RECREATION until 19-20)
510.01 Personnel 61,210.47 45,043.34 55,793.30 54,106.40 60,098.24 59,785.00 600.04 Gas & Electric 10,330.94 9,220.25 8,742.80 9,000.00 10,621.87 11,000.00 600.05 Telephone 267.39 247.55 280.88 350.00 495.56 500.00 600.06 Materials & Supplies 9,028.73 8,309.84 13,484.10 5,500.00 18,142.97 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 270.00 455.00
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 2,068.40 1,000.00 600.94 Refuse Collection/split 2,649.86 1,817.94 2,804.87 1,500.00 1,316.84 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 5,330.28 20,000.00 601.11 Sewer/split 490.00 300.00 - 500.00 162.27 500.00 POOL - Total Expense 98,809.71 87,385.19 105,058.10 100,492.40 107,725.47 119,609.55 412 - RIVERWALK
700.49 PLANNING AND DEVELOPMENT 100.00 27,756.76
5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 11
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
413-SAM & ETHEL WILLIAMS HOUSE
600.04 Gas & Electric 3,004.57 3,742.26 3,276.91 3,600.00 1,217.22 2,500.00 600.05 Telephone/Internet 1,600.03 1,718.33 1,694.57 1,700.00 1,679.25 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 184.36 169.46 182.52 200.00 156.56 200.00 601.04 Web Page 373.23 407.16 607.12 550.00 669.11 650.00 601.10 Water 684.09 1,672.20 1,259.18 1,200.00 838.11 1,100.00 601.11 Sewer 545.34 542.76 542.76 500.00 535.68 550.00
700.02 Building and Improvements 6,524.92 586.72 3,000.00 4,524.07 3,000.00 Williams House-Total Expense 22,236.01 13,099.68 13,475.76 17,291.54 16,991.01 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 4,503.88 5,500.00 600.06 Materials & Supplies 12,509.02 8,673.36 10,578.34 6,500.00 5,777.30 7,500.00 600.07 Equipment Repair/Maintenance 2,188.37 3,860.79 2,712.74 3,500.00 1,204.02 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 2,609.89 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 30,933.87 45,000.00 601.11 Sewer/ split 671.05 335.03 635.04 650.00 775.00 800.00 700.02 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 62,165.56 81,529.82 Total General Fund Expenses 1,439,484.69 1,664,813.44 1,432,586.71 1,657,686.75 1,496,269.22 1,605,038.78 5/29/2025
GENERAL FUND 2025-2026 PROPOSED BUDGET
"YTD" numbers are preliminary, coding changes may apply 12
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
FUND 207
REVENUES
403.01 Interest Income/Investments
404.05 Gas Tax Section 2105 11,670.95 11,954.06 12,739.56 13,256.00 10,817.99 13,438.00 404.06 Gas Tax Section 2106 9,089.10 9,097.53 9,543.12 9,231.00 8,174.68 9,244.00 404.07 Gas Tax Section 2107/2107.5 14,953.61 17,291.40 18,244.09 15,000.00 15,187.81 19,000.00 404.24 Gas Tax Section 2103 16,628.83 17,115.24 19,102.92 19,811.00 16,501.69 19,211.00 404.32 SB1 Loan Repay
960.00 Interfund Transfer 122,099.22 102,364.06 174,058.17 193,251.04 199,988.62 236,404.72 Total Revenues Fund 207 174,441.71 157,822.29 233,687.86 250,549.04 250,670.79 297,297.72
EXPENDITURES
510.01 Personnel Costs 96,162.64 84,971.70 132,780.63 138,409.04 145,523.62 138,427.72 600.06 Materials & Supplies 6,659.23 4,073.08 11,461.03 12,000.00 5,874.59 12,000.00 600.07 Equipment Repair/Maint 7,795.25 7,971.58 3,897.72 7,000.00 3,445.97 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 9,827.54 9,000.00 600.10 Accounting Fees 5,400.00 5,400.00 5,775.00 5,940.00 6,140.00 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 73,096.13 110,000.00 600.42 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
-
Total Expenditures Fund 207 174,441.71 157,822.29 233,687.86 250,549.04 250,670.79 297,297.72 5/29/2025
SPECIAL REVENUE 2025-2026 PROPOSED BUDGET
The "YTD" numbers are preliminary, coding changes may apply 1
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
FUND 208 - Snow Removal
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 82,471.13 214,063.84 Total Revenues Fund 208 264,484.12 412,681.42 240,337.45 314,372.76 202,958.13 314,063.84
EXPENDITURES
510.01 Personnel Costs 139,801.45 202,812.36 114,783.26 155,014.76 99,818.84 158,245.82 600.04 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 7,343.81 15,000.00 600.07 Equipment Repair/Maint 29,987.68 39,551.48 18,058.11 25,000.00 22,903.68 25,000.00 600.08 Vehicle Repair/Maint 14,622.63 18,705.16 15,784.41 18,000.00 16,080.03 18,000.00 600.09 Vehicle Fuel 13,336.67 22,643.43 8,248.41 15,000.00 4,057.08 10,000.00 600.10 Accounting Fees 3,600.00 3,600.00 4,100.00 4,460.00 4,490.00 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 8,494.24 20,000.00 600.45 Building Expense 65.56 201.49 64.34 250.00 250.00 600.52 Private Contractors-Snow Removal 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 3,750.00 700.30 Vehicles
* Backhoe Blade
Total Expenditures Fund 208 277,661.37 412,681.42 245,972.63 331,049.60 202,958.13 314,063.84 5/29/2025
SPECIAL REVENUE 2025-2026 PROPOSED BUDGET
The "YTD" numbers are preliminary, coding changes may apply 2
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
FUND 211 - Road Maintenance and Rehabilitation
REVENUES
403.01 Interest Income/Investments 223.56 2,367.47 5,939.17 3,000.00 6,147.77 3,000.00 404.05 RMRA (SB1) 42,358.68 46,866.78 54,192.70 54,389.00 38,042.21 55,386.00 Total Revenues Fund 211 42,582.24 49,234.25 60,131.87 57,389.00 44,189.98 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 5-29-25 PROPOSED
FUND 215-ECONOMIC DEVELOPMENT & CDBG
403.01 Interest Income/Investments 159.75 629.72 546.64 500.00 95.20 403.06 Interest Income Note Receivable
Total Revenues 159.75 629.72 546.64 500.00 95.20 -
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 - 5/29/2025
SPECIAL REVENUE 2025-2026 PROPOSED BUDGET
The "YTD" numbers are preliminary, coding changes may apply 3
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
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 4,843.75
Total Expenditures 159,360.99 333,785.63 2,041,805.02 - 5,418.96 - 5/29/2025
SPECIAL REVENUE 2025-2026 PROPOSED BUDGET
The "YTD" numbers are preliminary, coding changes may apply 4
CITY OF PORTOLA
2025-2026 PROPOSED BUDGET
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 5-29-25 PROPOSED
Use of Money & Property
403.01 Interest Income/Investments 8,690.99 60,750.59 107,059.00 90,000.00 89,237.50 95,000.00 Fines & Forfeitures
406.09 10% Late Payment Penalty 30,947.78 60,564.47 55,000.00 57,155.55 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 1,050,000.00 827,782.68 1,040,500.00 410.01 Water Service Charge Fees 2,819.32 2,733.48 2,812.25 2,000.00 2,016.03 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 1,197,000.00 981,581.76 1,192,500.00 5/29/2025
WATER FUND 2025-2026 PROPOSED BUDGET
The "YTD" numbers are preliminary, coding changes may apply 1
CITY OF PORTOLA
2025-2026 PROPOSED BUDGET
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 5-29-25 PROPOSED
311 - Public Works
600.02 Postage 4,093.65 4,433.98 3,246.65 4,200.00 3,404.45 4,500.00 600.04 Gas & Electric 6,867.38 3,334.52 3,630.47 6,000.00 12,183.50 13,000.00 600.05 Telephone 4,484.38 4,786.15 5,832.86 5,500.00 4,456.45 5,500.00 600.06 Materials & Supplies 25,804.74 18,515.67 35,786.08 22,000.00 18,635.89 22,000.00 600.07 Equipment Repair/Maint. 16,017.02 19,785.23 16,549.97 15,000.00 20,495.32 20,000.00 600.08 Vehicle Repair/Maint. 1,663.74 1,065.19 13,373.06 5,000.00 6,889.40 7,500.00 600.09 Vehicle Fuel 10,023.82 11,946.51 13,369.26 12,000.00 8,296.96 12,000.00 600.10 Accounting Fees 15,600.00 15,600.00 16,250.00 17,160.00 17,296.20 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 12,443.30 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 11,852.54 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 1,823.40 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 1,286.04 3,000.00 600.51 Testing - Water 9,102.77 9,449.11 8,470.85 12,000.00 12,274.75 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 63,595.89 95,000.00 600.92 Bad Debt Expense -
600.94 Refuse Collection 2,088.97 1,799.83 1,862.40 3,000.00 1,589.60 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 285.66 452.03 359.39 450.00 361.71 450.00
601.11 Sewer 180.88 271.32 271.32 300.00 363.54 400.00
601.12 Chemicals 4,123.20 20,000.00 1,496.29 20,000.00
601.16 Legal - Other 672.00
700.09 Software & Upgrades - 5,284.50
510.01 Personnel Costs 273,956.55 443,812.56 458,350.65 444,987.63 394,316.94 452,069.41 5/29/2025
WATER FUND 2025-2026 PROPOSED BUDGET
The "YTD" numbers are preliminary, coding changes may apply 2
CITY OF PORTOLA
2025-2026 PROPOSED BUDGET
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 5-29-25 PROPOSED
Capital Outlay
700.02 Building and Improvements 6,000.00
700.03 Machinery & Equip. - - 49,137.50 85,545.82 80,649.30 1,875.00 700.05 Computer Equipment
700.30 Vehicles
700.36 System Improvements ** 6,867.00 8,580.00 59,723.27 25,000.00 58,800.00 700.80 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 & Clean North Side Tank
325 - Lake Davis WTP
510.01 Personnel Costs 1,007.02 18,437.16
600.04 Gas and Electric 22,660.21 25,754.00 23,932.74 25,000.00 19,691.53 25,000.00 600.05 Telephone 3,234.74 3,036.13 3,020.81 3,000.00 2,202.95 3,000.00 600.06 Materials and Supplies 186.26 1,066.65 2,923.69 2,000.00 4,677.35 3,000.00 600.07 Equipment Repair / Maintenance 4,425.12 15,238.70 23,118.49 15,000.00 6,382.27 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 19,430.57 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 150.34 315.35 218.76 300.00 175.01 300.00 601.12 Chemicals 19,596.63 17,690.55 8,218.96 17,000.00 20,526.15 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 4,000.00 700.36 System Improvements ** 19,100.00
**Scada Upgrade
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 37,000.00 38,000.00 800.02 Interest Expense 37,141.40 35,541.40 33,891.41 31,615.00 32,141.41 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 1,051,250.33 1,319,194.65 5/29/2025
WATER FUND 2025-2026 PROPOSED BUDGET
The "YTD" numbers are preliminary, coding changes may apply 3
CITY OF PORTOLA
2025-2026 PROPOSED BUDGET
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 5-29-25 PROPOSED
Use of Money & Property
403.01 Interest Income/Investments 6,720.37 48,315.08 87,104.36 75,000.00 76,436.44 82,000.00 Fines & Forfeitures
406.09 10% Late Payment Penalty 21,132.53 43,136.25 40,000.00 39,953.88 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 708,340.17 706,236.36 708,598.22 710,000.00 590,486.14 710,000.00 420.01 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 721,484.54 782,107.97 838,838.83 825,000.00 751,557.96 832,000.00 5/29/2025
Sewer Fund 2025-2026 PROPOSED BUDGET
The "YTD " numbers are preliminary, coding changes may apply 1
CITY OF PORTOLA
2025-2026 PROPOSED BUDGET
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 5-29-25 PROPOSED
311 - Public Works
600.02 Postage 3,906.15 4,434.02 3,370.27 4,200.00 3,404.41 4,200.00 600.04 Gas & Electric 20,660.96 16,367.12 55,466.62 40,000.00 39,410.89 45,000.00 600.05 Telephone 3,646.08 4,107.19 5,264.12 4,500.00 4,165.73 4,500.00 600.06 Materials & Supplies 44,468.05 28,255.40 27,178.73 30,000.00 16,524.65 30,000.00 600.07 Equipment Repair/Maint. 18,167.69 30,950.79 27,717.23 25,000.00 24,639.01 25,000.00 600.08 Vehicle Repair/Maint. 1,547.17 1,394.39 12,468.90 5,000.00 6,850.00 7,500.00 600.09 Vehicle Fuel 7,229.40 8,837.44 7,740.07 8,000.00 4,666.54 8,000.00 600.10 Accounting Fees 13,200.00 13,200.00 13,750.00 14,520.00 15,096.20 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 12,443.31 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 98,833.11 160,000.00 600.18 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 1,550.68 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 1,220.80 2,500.00 600.51 Testing - Sewer 17,379.24 29,486.78 26,110.84 25,000.00 44,189.73 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 21,742.61 20,000.00 600.90 System Maintenance* 9,721.56 51,438.06 23,350.39 125,000.00 34,345.79 130,000.00 600.92 Bad Debt Expense -
600.94 Refuse Collection 1,705.83 1,799.84 1,862.41 3,000.00 3,187.54 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 334.30 452.03 359.39 450.00 330.58 450.00
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 36,638.39 65,000.00 *includes sludge removal and sewer pond electrical conduit and wire replacement 510.01 Personnel Costs 251,869.98 344,831.76 331,033.14 289,442.05 286,668.03 319,985.73 5/29/2025
Sewer Fund 2025-2026 PROPOSED BUDGET
The "YTD " numbers are preliminary, coding changes may apply 2
CITY OF PORTOLA
2025-2026 PROPOSED BUDGET
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 5-29-25 PROPOSED
Capital Outlay
700.02 Building Improvement 6,000.00
700.03 Machinery & Equip 9,498.84 10,358.16 112,545.82 80,649.82 1,875.00 700.05 Computer Equipment
700.30 Vehicles
700.32 System Improvement 836.00 - 25,000.00 175,000.00 700.09 Software - 5,284.50
700.80 Depreciation Expense 127,006.04 112,257.13 107,114.61 700.99 Fixed Asset Offset Account (10,334.84) (10,358.16) 910.00 Loss on Equipment
Total Sewer Fund Expenditures 630,698.35 862,498.66 904,397.55 974,695.87 814,675.89 1,191,579.45 5/29/2025
Sewer Fund 2025-2026 PROPOSED BUDGET
The "YTD " numbers are preliminary, coding changes may apply 3
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
Use of Money & Property
403.01 Interest Income/Investments 1,593.15 14,500.23 31,772.29 25,000.00 31,636.65 30,000.00 Fines & Forfeitures
406.09 10% Late Penalty 5,025.99 7,143.70 10,000.00 6,204.56 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 55,053.44 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 69,167.05 83,000.00 430.08 Solid Waste Fee 136,374.46 118,320.82 120,179.85 120,000.00 99,942.56 120,000.00 Recycling
440.11 Recycling Grant
322-SB 1383 Grant
440.12 SB 1383 grant 20,000.00
Total Solid Waste Revenues 299,543.25 309,391.53 309,744.33 299,000.00 262,004.26 301,000.00 5/29/2025
SOLID WASTE FUND 2025-2026 PROPOSED BUDGET
The "YTD " numbers are preliminary, coding changes may apply 1
CITY OF PORTOLA
2025-2026
PROPOSED BUDGET
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 5-29-25 PROPOSED
311 - Public Works
600.02 Postage 992.01 1,217.66 1,864.22 1,700.00 3,097.94 2,800.00 600.06 Materials & Supplies 2,911.78 1,405.75 1,257.95 3,000.00 2,335.46 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 5,500.00 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 4,365.00 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 6,579.10 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
700.02 Building and Impr 1,400.00
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 is Mcginley
**Landfill damage - sediment
510.01 Personnel Costs 33,850.84 41,533.62 51,376.99 53,491.41 56,724.08 75,167.37 322 - SB 1383
600.06 Personnel/Administration 3,478.88 765.00 3,000.00 13,878.93 - Total Solid Waste Expenditures 181,334.01 130,897.49 131,742.89 195,985.15 154,530.98 226,132.90 5/29/2025
SOLID WASTE FUND 2025-2026 PROPOSED BUDGET
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
2.44% COLA 3,772.13 2,943.33 7,039.83 4,893.54 1,260.08 19,908.91 Projects from Council Goal Setting
Community Clean-up
Dedicated Pavement Rehabilitation 165,000.00
Note: All items below are included in the proposed budget 6/17/2025