Agenda packet — Portola City Council, May 6, 2026

1 City of Portola
AGENDA
2026-2027 Budget Workshop - Special Meeting
May 06, 2026 03:30 PM
35 Third Ave, Portola, CA 96122
https://www.cityofportola.com/
Mayor Bill Powers • Mayor Pro Tem Mikki Battaglia • Councilmember Jim Murphy • Councilmember Vacant • Councilmember Lauren Miller
City Manager Ryan Bonk

REASONABLE ACCOMMODATIONS
The City Council welcomes you to its 2026-2027 Budget Workshop - Special Meeting at 3:30pm on 05/06/2026 at the City Hall Council Chambers. Your interest and participation is encouraged and welcome.

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.

1. Call to Order
A. Roll Call
B. Pledge of Allegiance

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.

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2 3. Budget Workshop
Discussion Possible Action Comment View Item
Review the draft budget worksheets for the 2026-2027 Fiscal Year. Provide direction to staff for changes, additions and/or deletions.

4. Adjournment

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CITY OF PORTOLA
2026-2027 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 1,366,149.00 63,004.00 97,500.00 65,232.00 1,117,000.00 833,000.00 311,000.00 3,852,885.00 INTERFUND TRANSFERS 230,432.20 201,797.53 432,229.73
-
PERSONNEL 368,593.96 137,756.20 153,873.61 505,411.27 354,796.09 83,627.04 1,604,058.17 POSTAGE 7,200.00 4,500.00 4,200.00 3,500.00 19,400.00
CITY WEBPAGE 3,600.00 1,500.00 1,200.00 6,300.00
GAS & ELECTRIC 44,000.00 5,000.00 13,000.00 45,000.00 107,000.00 TELEPHONE 7,250.00 5,500.00 4,500.00 150.00 17,400.00
MATERIALS AND SUPPLIES 30,650.00 12,000.00 15,000.00 22,000.00 30,000.00 3,000.00 112,650.00 EQUIP REPAIR/MAINT 5,250.00 5,000.00 25,000.00 20,000.00 28,000.00 3,000.00 86,250.00 VEHICLE REPAIR/MAINT 1,000.00 15,000.00 9,500.00 7,500.00 33,000.00 VEHICLE FUEL 5,100.00 9,000.00 10,000.00 15,000.00 9,000.00 48,100.00 LEGAL FEES 68,077.68 12,377.76 12,377.76 10,314.80 103,148.00 INSURANCE 47,734.52 17,243.92 31,803.02 45,262.00 7,853.28 149,896.74 PROFESSIONAL SVCS 71,360.00 1,500.00 3,000.00 50,000.00 100,000.00 40,000.00 265,860.00 ADVERTISING/NOTICES 850.00 850.00
CODE REFERENCE UPDATE 2,500.00 1,700.00 1,500.00 5,700.00 CIVIC PROMO & MARKETING 750.00 750.00
CONFERENCE/TRAVEL 3,000.00 3,000.00
DUES/MEMBERSHIPS 4,250.00 4,000.00 2,500.00 10,750.00
BUILDING EXPENSE 9,000.00 3,000.00 10,000.00 22,000.00
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 11,745.00 1,990.00 1,990.00 12,180.00 12,180.00 3,915.00 44,000.00 TRAINING/EDUCATION 1,000.00 1,200.00 1,500.00 3,700.00
WATER AND SEWER 54,650.00 900.00 800.00 56,350.00
TECH SUPPORT - INCODE SOFTWARE 6,437.27 12,230.82 9,012.18 4,506.09 32,186.36 OTHER EXPENSE/SEE ATTACHED 320,672.56 110,000.00 382,921.24 389,100.00 97,300.00 1,299,993.80 EQUIPMENT LEASE/RENTAL 4,700.00 4,500.00 2,500.00 11,700.00 CAPITAL OUTLAY/OTHER 30,000.00 30,000.00
INTEREST 27,743.00 27,743.00
TRANSFERS OUT 432,229.73 432,229.73
-
TOTAL EXPENSES 1,524,800.72 293,436.20 299,297.53 171,000.00 - 1,158,127.11 1,088,088.03 263,766.21 4,798,515.80 REVENUE 1,366,149.00 293,436.20 299,297.53 65,232.00 1,117,000.00 833,000.00 311,000.00 4,285,114.73 EXPENDITURES 1,524,800.72 - - 171,000.00 - 1,158,127.11 1,088,088.03 263,766.21 4,798,515.80

PRINCIPAL PAYMENTS -
-
-
FACILITY FEE/SINKING FUND/LANDFILL CLOSURE FUND 45,835.00 83,000.00 128,835.00 (USE OF) OR INCREASE IN FUND BALANCE (158,651.72) - - (105,768.00) (86,962.11) (255,088.03) (35,766.21) (642,236.07) 4/29/2026 Page 3

CITY OF PORTOLA
2026-2027 BUDGET WORKSHOP SUMMARY WITH ADDITIONAL UNBUDGETED EXPENDITURES

PRINCIPAL PAYMENTS -
-
Additional Unbudgeted Expenditures 94,156.84 16,240.75 55,541.38 79,589.73 116,332.58 1,727.17 363,588.45 FACILITY FEE/SINKING FUND/LANDFILL CLOSURE FUND 45,835.00 83,000.00 128,835.00 (USE OF) OR INCREASE IN FUND BALANCE (252,808.56) (16,240.75) (55,541.38) (105,768.00) (166,551.84) (371,420.61) (37,493.38) (1,005,824.52) From Streets and Snow (44,011.44)
(296,820.00) 4/30/2026 Page 4
CITY OF PORTOLA 2026-2027 Payroll
2026-2027 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 233,129.22 111 14% 32,638.09 5% 11,656.46 5% 11,656.46 - 32% 74,601.35 30% 69,938.77 14% 32,638.09 233,129.22 100% Admin Services Manager 129,053.44 111 28% 36,134.96 1% 1,290.53 1% 1,290.53 - 30% 38,716.03 30% 38,716.03 10% 12,905.34 129,053.44 100% Office Clerk 65,600.52 111 11% 7,216.06 1% 656.01 1% 656.01 - 40% 26,240.21 40% 26,240.21 7% 4,592.04 65,600.52 100% Accounting Technician 117,677.89 113 12% 14,121.35 3% 3,530.34 3% 3,530.34 42% 49,424.71 37% 43,540.82 3% 3,530.34 117,677.89 100% Utility Technician 166,540.56 311 19% 31,642.71 12% 19,984.87 12% 19,984.87 48% 79,939.47 8% 13,323.24 1% 1,665.41 166,540.56 100% Utility Technician 146,848.85 311 1% 1,468.49 2% 2,936.98 3% 4,405.47 53% 77,829.89 39% 57,271.05 2% 2,936.98 146,848.85 100% Public Works Maintenance 95,177.81 311 5% 4,758.89 22% 20,939.12 18% 17,132.01 32% 30,456.90 14% 13,324.89 9% 8,566.00 95,177.81 100% Public Engagement 61,134.72 212 90% 55,021.25 10% 6,113.47 61,134.72 100% PW & Bldg. Svcs Manager 196,160.53 311 8% 15,692.84 10% 19,616.05 11% 21,577.66 31% 60,809.76 24% 47,078.53 6% 11,769.63 176,544.48 90% 114 10% 19,616.05 19,616.05 10%
Flat rate PERS 84,252.00 111 20% 16,850.40 7% 5,897.64 8% 6,740.16 - 32% 26,960.64 29% 24,433.08 4% 3,370.08 84,252.00 100% Sub-Total Permanent 1,295,575.55 235,161.09 86,507.99 93,086.97 - 464,978.97 333,866.62 81,973.91 1,295,575.55 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%
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 1,360,790.31 259,232.67 6% 86,507.99 8% 107,584.91 0% 0.00 35% 478,960.59 25% 346,530.25 6% 81,973.91 1,360,790.31 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 67,554.30 411 100% 67,554.30 67,554.30 100% Building 10,396.80 114 10,396.80 10,396.80
Totals by Fund w/ Temps 1,604,058.21 368,593.96 137,756.20 153,873.61 - 505,411.27 354,796.09 83,627.07 1,604,058.21 1,604,058.21 18,437.16
486,974.11 Page 5
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 155,979.00 155,979.00 155,979.00 37,301.00 12,369.13 30.00 11,932.39 9,383.70 434.00 5,700.00 77,150.22 233,129.22 Admin Services Manager 75,000.00 75,000.00 75,000.00 37,301.00 5,947.50 121.44 5,737.50 4,512.00 434.00 - 54,053.44 129,053.44 $ 2,362.88 Office Clerk 47,257.60 49,620.48 49,620.48 4,800.00 3,934.90 30.00 3,795.97 2,985.17 434.00 15,980.04 65,600.52 Accounting Technician 65,644.80 65,644.80 65,644.80 37,301.00 5,205.63 121.44 5,021.83 3,949.19 434.00 - 52,033.09 117,677.89 $ 3,913.52 Utility Technician 78,270.40 82,183.92 82,183.92 31,132.00 20,924.03 332.64 6,287.07 25,246.90 434.00 - 84,356.64 166,540.56 $ 3,550.56 Utility Technician 71,011.20 74,561.76 74,561.76 37,301.00 5,912.75 30.00 5,703.97 22,905.37 434.00 - 72,287.09 146,848.85 Public Works Maintenance 53,892.80 53,892.80 53,892.80 15,566.00 4,273.70 332.64 4,122.80 16,555.87 434.00 41,285.01 95,177.81 Public Engagement 49,920.00 49,920.00 49,920.00 3,958.66 3,818.88 3,003.19 434.00 11,214.72 61,134.72 PW & Bldg. Svcs Manager 113,651.20 113,651.20 113,651.20 31,132.00 28,935.60 220.80 8,694.32 13,092.62 434.00 - 82,509.33 196,160.53 -
Flat rate PERS 84,252.00 84,252.00 84,252.00
- $ 9,826.96
710,627.00 720,453.96 720,453.96 231,834.00 175,713.90 1,218.96 55,114.73 101,634.00 3,906.00 - 5,700.00 575,121.59 1,295,575.55 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
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 -
1,360,790.31 Totals 763,549.00 773,375.96 773,375.96 231,834.00 175,713.90 1,218.96 59,163.26 109,878.23 3,906.00 - 5,700.00 2,134,166.27 1,360,790.31 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 55,000.00 55,000.00 55,000.00 4,207.50 4,936.80 3,410.00 - 12,554.30 67,554.30 9,000.00 9,000.00 9,000.00 708.30 688.50 - - 1,396.80 10,396.80 957,549.00 967,375.96 967,375.96 231,834.00 186,653.20 1,218.96 74,004.26 126,483.83 10,788.00 - 5,700.00 1,604,058.21 1,604,058.21 -

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CITY OF PORTOLA
2026-2027
BUDGET WORKSHEETS FUND: General (100)
DEPARTMENT: ALL

REVENUE
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET

GENERAL REVENUE AND TAXES
401.00 Property Taxes - Secured 287,766.53 327,792.77 321,162.52 310,000.00 200,453.66 320,000.00 401.01 Property Taxes - Unsecured 7,174.23 10,569.96 8,395.54 9,000.00 9,393.93 9,500.00 401.02 Home Owners Tax Relief 1,974.78 2,078.42 593.45 2,500.00 1,921.19 2,000.00 401.03 Sales Tax 330,510.77 364,140.22 364,449.65 320,000.00 210,602.41 320,000.00 401.04 Transfer Tax 8,482.59 6,104.42 5,876.17 5,000.00 9,127.77 6,000.00 401.05 Transient Occupancy Tax 36,621.14 60,199.38 65,909.58 60,000.00 38,618.55 60,000.00 401.06 Fire Assessment 19,118.31 19,426.52 5,738.16
401.08 Supplemental Taxes 4,148.85 9,628.61 2,092.00 4,000.00 5,230.89 4,500.00 401.09 Property Tax Interest 50.52 11,336.75 4,011.38 2,000.00 3,116.02 2,500.00 401.10 Traffic Impact Fee 3,711.00
401.11 Stranded Supplemental 3,712.17
403.01 Interest Income/Investments 49,300.57 81,634.68 99,999.32 80,000.00 78,791.05 100,000.00 403.11 EPHC Interest Income 2,117.26 3,775.53 3,377.35 1,193.20 1,463.00 149.00 404.36 Coronavirus Relief Fund -
404.37 Coronavirus Fiscal Recovery 217,919.26 123,651.38 59,391.80 28,417.95 407.00 Refunds/Reimbursements 1,113.24
407.04 FEMA Reimbursement 20,969.12 30,829.15
407.05 Returned Checks (2,380.69) 2,266.41 877.51 362.56 407.10 Returned Check Fee (70.00) 110.00 100.00
407.16 Insurance Recovery
408.00 Donation/Contributions
409.00 Miscellaneous Income 452.33 4,185.66 1,193.93 1,201.75 DEPT 111 GENERAL GOVERNMENT
402.01 Business License 15,705.00 16,204.00 13,300.00 15,000.00 5,826.00 14,000.00 402.02 Electric Franchise 24,364.50 41,222.39 23,628.52 25,000.00 23,541.72 23,500.00 402.04 Business License ADA Fee 547.20 459.60 370.80 154.92 404.01 Motor Vehicle In-Lieu Fees 186,049.71 204,357.85 244,729.74 220,000.00 131,660.56 250,000.00 DEPT 117 PLANNING & COMMUNITY DEVELOPMENT
402.08 Zoning/Subdivision Fees - 420.00
404.16 Grant 118,912.29 52,417.76
409.00 Miscellaneous 367.50 420.00
4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 1

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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
DEPT 114 BUILDING & SAFETY
402.06 Woodstove Inspection Permit 900.00 898.00 650.00 450.00 450.00 402.07 Building Permits 25,680.78 20,005.96 33,953.00 35,000.00 19,010.13 30,000.00 405.05 Plan Check Fees 42.00
405.06 State Strong Motion Fees 20.00
DEPT 212 LAW ENFORCEMENT
404.28 COPS Funding 100,000.19 251,430.23 194,663.47 175,000.00 172,440.21 180,000.00 404.34 Vehicle Abatement 12,931.66 3,200.69 12,000.00 6,000.00 406.01 Fines & Forfeitures 190.36 275.52 627.78
DEPT 213 OTHER PUBLIC SAFETY
402.05 Dog Licenses 1,936.00 384.00 550.00 1,400.00 550.00 750.00 404.12 Prop 172 10,849.13 8,952.00 7,201.67 8,000.00 5,713.49 7,500.00 406.02 Animal Control Fines
DEPT 311 PUBLIC WORKS
404.16 AB 2766 GRANT 39,275.90
406.05 CRRSSA/BRIDGE 21,200.00 244,108.13
DEPT 414 PARKS & RECREATION
404.16 Prop 68 Parks Grant 142,362.00
404.50 Event/Camping Income 13,616.00 12,412.50 358.00 350.00 DEPT 411 POOL
405.10 Rec. Fees - Swim Lessons 7,280.00 9,740.00 13,470.00 9,800.00 2,205.00 12,000.00 405.20 Fitness Pass (10.00) 885.00 2,435.00 600.00 125.00 2,000.00 405.21 Pool Rental 760.00
405.22 Rec. Fees - Pool Admission 11,694.62 14,548.00 13,162.95 9,500.00 9,019.00 11,000.00 405.23 Rec. Fees - Pool Concession 1,664.01 648.25 2,739.35 1,500.00 2,972.50 3,000.00 405.24 Rec. Fees - Rentals 2.50 250.00 250.00
405.25 Rec Fees - Swim Team 300.00 1,150.00 1,300.00
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 1,536,236.89 1,691,060.93 1,579,542.65 1,335,161.15 1,359,136.53 1,366,149.00 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 2

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CITY OF PORTOLA
2026-2027
BUDGET WORKSHEETS FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
111 - GENERAL GOVERNMENT
510.01 Personnel 54,702.67 65,442.66 67,106.48 72,674.14 58,930.16 92,839.51 600.02 Postage 2,408.94 2,312.76 3,596.75 3,200.00 2,885.26 3,600.00 600.05 Telephone/Internet 1,566.08 1,617.85 1,729.53 2,000.00 1,126.83 2,000.00 600.06 Materials & Supplies 3,781.17 5,149.63 4,601.24 5,000.00 2,503.16 5,000.00 600.07 Equipment Repair/Maintenance 244.83
600.13 Legal Fees 26,955.61 37,825.54 60,447.60 51,574.00 32,421.95 51,574.00 600.14 Public Records Requests 9,670.10 14,212.90 10,000.00 600.15 Insurance 7,296.69 9,250.93 11,841.11 5,381.79 6,207.59 6,339.12 600.18 Professional Services 1,501.34 3,120.98 6,309.00 4,000.00 2,273.37 5,000.00 600.20 Advertising/Notices 151.77 1,140.00 805.87 350.00 350.00 600.22 Code Reference Update 2,324.00 2,924.00 761.25 3,000.00 397.69 2,000.00 600.30 Conference/Travel 643.26 216.80 2,906.32 7,500.00 433.67 1,500.00 600.31 Dues/Membership 1,704.00 1,726.00 791.34 1,800.00 1,515.94 1,800.00 600.32 Training and Education 104.00
600.45 Building Expense 2,277.97 1,898.47 8,169.63 2,500.00 3,430.29 4,000.00 600.48 Equipment Lease 1,534.36 1,645.01 2,191.37 2,500.00 1,276.37 2,500.00 600.94 Refuse Collection 1,119.74 936.97 1,152.79 950.00 805.79 950.00 601.16 Legal - Other 16,459.84 31,000.00 33,859.51 35,000.00 General Government - Total Expenses 121,532.47 135,207.60 203,187.02 203,429.93 148,067.58 214,452.63 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 3

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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
112 - ELECTED OFFICIALS
510.01 Personnel 20,507.80 19,538.98 20,812.04 21,020.62 16,597.91 21,020.62 600.06 Materials & Supplies 558.83 504.45 657.09 1,000.00 522.39 1,000.00 600.20 Advertising/Notices 228.00 300.00 300.00
600.27 Civic Promotion & Marketing 412.04 448.75 1,492.42 750.00 455.54 750.00 600.30 Conference/Travel 2,016.48 1,199.30 1,500.00 1,500.00 600.31 Dues/Membership 4.00 239.00 816.31 1,000.00 496.05 1,000.00 600.35 Election Supplies 4,965.39 218.77 8,000.00
601.04 City Web Page 407.04 2,467.04 3,065.94 3,600.00 2,806.55 3,600.00 ELECTED OFFICIALS - TOTAL EXPENSE 28,871.58 23,416.99 28,271.10 29,170.62 20,878.44 37,170.62 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
"YTD" numbers are preliminary, coding changes may apply 4

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CITY OF PORTOLA
2026-2027
BUDGET WORKSHEETS FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
113 - FINANCE
510.01 Personnel 14,646.20 12,886.67 13,973.71 12,979.35 11,592.11 14,536.32 600.02 Postage 2,418.68 2,301.96 3,601.75 3,000.00 2,885.26 3,600.00 600.05 Telephone 649.10 631.62 750.39 800.00 471.19 750.00 600.06 Materials & Supplies 2,037.47 2,294.98 2,782.39 2,500.00 2,949.80 2,500.00 600.07 Equipment Repair/Maintenance 760.50 1,916.69 1,000.00 221.67 750.00 600.10 Accounting Fees 14,400.00 15,000.00 15,180.00 13,200.00 11,000.00 13,200.00 600.11 Auditing Fees 8,640.00 10,260.00 10,800.00 11,340.00 11,340.00 11,745.00 600.15 Insurance 1,761.73 2,339.53 1,877.69 1,819.70 1,790.71 2,001.40 600.20 Advertising/Notices 452.95 80.00 200.00 120.00 200.00 600.23 Tax Administration Fees 10,493.06 8,376.28 10,086.28 8,000.00 4,587.53 9,000.00 600.24 Bank Charges 2,500.17 2,207.10 1,491.00 2,200.00 1,005.95 2,000.00 600.30 Conference/Travel 1,000.00
600.31 Dues/Membership 137.00 147.00 314.35 350.00 418.00 450.00 600.32 Training & Education 200.00 500.00
600.47 Technical Support - Incode 122.50 3,521.07 4,742.18 4,953.65 4,953.65 6,437.27 600.48 Equipment Lease 1,534.46 1,645.10 2,191.37 2,200.00 1,276.38 2,200.00 600.68 Cash over short (0.27) (2.63) (2,060.95) 575.36
600.99 Miscellaneous Expense 1,781.68
Finance - Total Expense 62,200.60 63,978.32 65,810.16 65,542.70 57,169.29 69,869.99 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027
BUDGET WORKSHEETS FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
114 - BUILDING & SAFETY
510.01 Personnel 26,380.70 32,903.81 33,687.09 31,855.35 23,186.99 26,012.85 600.05 Telephone 1,099.05 1,018.84 1,172.48 1,200.00 769.55 1,000.00 600.06 Materials & Supplies 611.38 556.98 815.10 750.00 586.74 900.00 600.08 Vehicle Maintenance 363.13 (363.13) 373.95 500.00 600.09 Vehicle Fuel 79.26 173.72 302.52 600.00
600.18 Professional Services 627.59 268.34 1,000.00 58.32 500.00 600.22 Code Reference Update 177.60 170.00 1,400.00 270.77 500.00 600.30 Conference/Travel
600.31 Dues/Memberships 145.00
600.44 State Strong Motion Fees 0.50 51.50
600.47 Tech Support - Incode software 1,793.54 2,529.16 2,317.69 2,317.69 600.95 Code Enforcement 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 56,326.11 52,126.56 38,816.39 38,523.04 27,918.03 30,012.85 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
117 - PLANNING AND COMMUNITY DEVELOPMENT
510.01 Personnel 2,685.01 1,714.34 3,135.02 - 3,668.84 4,000.00 600.05 Telephone 172.78 456.97
600.06 Materials & Supplies 165.73 176.77 1,264.80 250.00 234.66 250.00 600.13 Legal Fees 7,351.53 10,593.06 15,019.78 12,377.76 8,842.35 12,377.76 600.18 Professional Services * 10,857.50 20,207.64 62,498.75 75,000.00 35,406.25 50,500.00 600.20 Advertising & Notices 158.00 284.02 249.32
600.31 Dues & Memberships Parcel Quest 160.00 900.00 1,000.00 900.00 1,000.00 600.88 LAFCO 49,464.10 67,347.07 50,021.00 50,123.00 50,123.46 53,900.00 600.91 Grant Expenditures 28,493.16 21,315.76 71.75
Planning & Comm.Develop. - Total Expense 99,175.03 121,971.44 133,617.39 138,750.76 99,175.56 122,027.76 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
212 - LAW ENFORCEMENT
510.01 Personnel Costs - - 51,479.63 56,280.79 47,243.36 55,021.25 600.05 Telephone 847.91 883.45 737.01 750.00 565.19 750.00 600.06 Materials & Supplies 299.85 1,051.76 1,343.20 1,000.00 45.65 400.00 600.08 Vehicle Repair & Maintenance 53.13 500.00 59.55 500.00 600.09 Vehicle Fuel 1,297.04 1,500.00 577.78 1,000.00
600.13 Legal Fees 327.00 287.84 4,125.92 4,125.92
600.14 Sheriff's Services 130,000.00 130,000.00 130,000.00 130,000.00 154,500.00 600.15 Insurance 1,105.01 1,559.69 1,355.66 4,549.25 4,476.78 5,003.50 600.18 Professional Services 17,400.00 3,709.17 15,360.00 9,260.00 15,360.00 600.32 Training & Education - 3,636.60 500.00 422.38 500.00 600.34 Uniforms - 276.01 250.00
600.95 Code Enforcement/AVA* 14,435.00 7,463.00 33,654.45 20,000.00 9,495.37 13,000.00 700.05 Computer Equipment Crescent tow
*Includes 10K AVA, 2K property clean up and 1K for 2 Community Clean up days Capital Outlay
700.41 Sheriff's Sub-station 2,049.88 - - - - -
Law Enforcement - Total Expense 166,517.78 144,667.07 224,067.44 234,815.96 72,146.06 250,160.67 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
311 - PUBLIC WORKS
510.01 Personnel 74,331.63 99,979.88 106,363.91 82,414.27 65,432.07 72,609.11 600.04 Gas & Electric 17,966.81 21,064.00 23,454.07 30,000.00 11,976.17 25,000.00 600.05 Telephone 459.51 508.87 1,482.77 550.00 315.48 550.00 600.06 Materials & Supplies 356.69 368.93 11.22 600.00 600.00 600.15 Insurance 11,544.82 12,122.19 15,825.73 11,169.87 11,526.92 10,982.98 600.28 Emergency Management 2,203.94
600.29 Medical Physicals 120.00 120.00 100.00
600.45 Building Expense 867.41 211.03 296.04 2,000.00 2,000.00 600.91 Grant expenditures - Air Quality 39,275.90
601.10 Water 730.36 768.96 1,167.55 1,200.00 926.44 1,200.00 601.11 Sewer 542.76 542.76 704.79 600.00 452.30 600.00
700.02 Building & Imp. City Hall Roof 6,700.00 5,518.34 700.15 Bridge 42,835.15 169,892.01 62,000.00 60,899.08 20,000.00 Public Works-Total Expense 106,919.99 178,521.77 360,677.93 197,234.14 157,046.80 133,642.09 312-ARPA
510.01 Personnel -- CCU-ARPA 23,659.61 8,058.34
600.06 Materials and Supplies
602.12 Community Clean Up - ARPA 194,259.65 96,943.04
700.03 Machinery & Equipment-ARPA 59,391.80 28,417.95 19,695.39 8,722.56 700.26 Tax Lien Properties -ARPA 18,650.00
ARPA Total Expense 217,919.26 123,651.38 59,391.80 28,417.95 19,695.39 8,722.56 315 - STREETS & ROADS
950.00 Transfer to Fund 207&208 380,190.11 216,189.80 300,414.19 450,468.56 229,145.75 432,229.73 Streets & Roads - Total Expense 380,190.11 216,189.80 300,414.19 450,468.56 229,145.75 432,229.73 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
411 -POOL (WAS PARKS & RECREATION until 19-20)
510.01 Personnel 45,043.34 55,793.30 81,829.20 59,785.00 45,374.73 67,554.30 600.04 Gas & Electric 9,220.25 8,742.80 15,013.56 11,000.00 8,985.10 11,000.00 600.05 Telephone 247.55 280.88 617.96 500.00 352.55 500.00 600.06 Materials & Supplies 8,309.84 13,484.10 30,614.91 11,000.00 10,053.99 12,000.00 600.07 Equipment Repair/Maintenance 1,602.46 2,808.89 839.71 1,500.00 1,500.00 600.15 Insurance 5,641.53 6,397.86 8,028.75 12,574.55 12,534.39 13,088.80 600.18 Professional Services 270.00 455.00
600.36 Pool Facility (use Materials) 520.75 476.06
600.38 Pool Concession Supplies 2,228.53 705.57 2,352.02 750.00 1,776.73 1,500.00 600.45 Building Expense 270.00 1,262.07 3,105.05 1,000.00 600.74 1,000.00 600.94 Refuse Collection/split 1,817.94 2,804.87 2,074.04 1,000.00 1,541.74 2,000.00 700.02 Building and Impr. 1,212.22
700.03 Machinery and Equipment
601.10 Water/split 11,913.00 11,089.48 6,781.80 20,000.00 8,960.71 15,000.00 601.11 Sewer/split 300.00 - 168.89 500.00 158.79 500.00 POOL - Total Expense 87,385.19 105,058.10 151,880.89 119,609.55 90,339.47 125,643.10 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: General (100)
DEPARTMENT: ALL

EXPENDITURES
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
413-SAM & ETHEL WILLIAMS HOUSE
600.04 Gas & Electric 3,742.26 3,276.91 1,383.49 2,500.00 1,180.67 2,500.00 600.05 Telephone/Internet 1,718.33 1,694.57 1,885.80 1,700.00 1,367.39 1,700.00 600.06 Materials and Supplies 1,733.70 97.44 965.83 550.00 168.31 500.00 600.15 Insurance 2,708.81 4,583.54 4,378.59 5,295.75 5,371.55 5,083.20 600.45 Building Expense 405.00 645.00 2,783.60 2,000.00 2,413.24 2,000.00 600.94 Refuse Collection 169.46 182.52 188.64 200.00 146.40 200.00 601.04 Web Page 407.16 607.12 711.61 650.00 339.16 600.00 601.10 Water 1,672.20 1,259.18 902.19 1,100.00 1,169.52 1,300.00 601.11 Sewer 542.76 542.76 580.91 550.00 452.20 550.00
700.02 Building and Improvements 586.72 1,744.86 3,000.00 Williams House-Total Expense 13,099.68 13,475.76 15,525.52 17,545.75 12,608.44 14,433.20 414 - PARKS AND REC
510.01 Personnel 7,117.99 2,209.07 114.26 9,567.62 15,000.00 600.04 Gas and Electric 3,700.70 5,031.27 5,163.92 5,500.00 3,900.30 5,500.00 600.06 Materials & Supplies 8,673.36 10,578.34 6,899.83 7,500.00 3,032.32 7,500.00 600.07 Equipment Repair/Maintenance 3,860.79 2,712.74 1,406.02 3,000.00 2,476.11 3,000.00 600.08 Vehicle Repair/Maintenance
600.09 Vehicle Fuel 4,544.34 3,874.13 3,037.98 3,500.00 2,405.29 3,500.00 600.15 Insurance 3,671.08 6,397.86 8,028.75 5,029.82 5,013.76 5,235.52 600.28 Emergency Management 5,905.19 2,220.00
600.91 Grant Expenditures - FEMA 150,221.65 620.00
600.91 Prop 68 - Ogals Grant
600.94 Refuse Collection/split 623.14 1,200.00 1,200.00 601.06 Events (Concerts and Lost and Found) 24,500.00 25,464.39 9,323.25 10,000.00 5,050.00 10,000.00 601.10 Water/ split 47,653.30 33,268.42 32,478.42 45,000.00 21,731.72 35,000.00 601.11 Sewer/ split 335.03 635.04 821.30 800.00 160.30 500.00 700.02 Building and Improvements 2,473.86 270.00 240.75 PARKS. - Total Expense 109,961.78 94,865.12 218,388.52 81,529.82 54,198.17 86,435.52 Total General Fund Expenses 1,664,813.44 1,432,586.71 1,801,714.66 1,605,038.78 988,388.98 1,524,800.72 4/29/2026
GENERAL FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

BUDGET WORKSHEETS
FUND: Special Revenues (200)
DEPARTMENT: ALL
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-2026 WORKSHEET FUND 207

REVENUES
403.01 Interest Income/Investments
404.05 Gas Tax Section 2105 11,954.06 12,739.56 13,128.38 13,438.00 8,568.38 13,800.00 404.06 Gas Tax Section 2106 9,097.53 9,543.12 9,885.67 9,244.00 6,560.41 9,566.00 404.07 Gas Tax Section 2107/2107.5 17,291.40 18,244.09 18,145.69 19,000.00 12,201.10 19,000.00 404.24 Gas Tax Section 2103 17,115.24 19,102.92 20,187.97 19,211.00 13,649.52 20,638.00 404.32 SB1 Loan Repay
960.00 Interfund Transfer 102,364.06 174,058.17 212,287.71 236,404.72 145,014.81 230,432.20 Total Revenues Fund 207 157,822.29 233,687.86 273,635.42 297,297.72 185,994.22 293,436.20

EXPENDITURES
510.01 Personnel Costs 84,971.70 132,780.63 155,290.23 138,427.72 103,551.25 137,756.20 600.06 Materials & Supplies 4,073.08 11,461.03 7,150.84 12,000.00 2,895.38 12,000.00 600.07 Equipment Repair/Maint 7,971.58 3,897.72 4,069.62 7,000.00 1,360.58 5,000.00 600.08 Vehicle Repair/Maint 1,500.00
600.09 Vehicle Fuel 8,403.81 7,890.62 9,931.98 9,000.00 5,141.70 9,000.00 600.10 Accounting Fees 5,400.00 5,775.00 6,140.00 6,190.00 5,200.00 6,190.00 600.11 Auditing Fees 1,210.00 1,140.00 1,199.99 1,680.00 1,470.00 1,990.00 600.18 Professional Services 257.75 620.00 1,500.00 150.00 1,500.00 600.28 Emergency Management
600.41 Street Lighting 38,706.72 65,264.66 82,530.63 110,000.00 62,338.67 110,000.00 600.42 Street Repair 6,827.65 5,478.20 6,921.03 10,000.00 3,800.10 10,000.00 600.45 Building Expense 86.54
600.99 Miscellaneous
Total Expenditures Fund 207 157,822.29 233,687.86 273,854.32 297,297.72 185,994.22 293,436.20 4/29/2026
SPECIAL REVENUE 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

REVENUES
404.07 Gas Tax Section 2107/2107.5 136,331.00 203,841.00 120,487.00 100,000.00 101,807.00 97,500.00 960.00 Interfund Transfer 276,350.42 36,496.45 82,471.13 214,063.84 84,130.94 201,797.53 Total Revenues Fund 208 412,681.42 240,337.45 202,958.13 314,063.84 185,937.94 299,297.53

EXPENDITURES
510.01 Personnel Costs 202,812.36 114,783.26 99,818.84 158,245.82 109,173.90 153,873.61 600.04 Gas & Electric 7,973.37 5,237.97 2,879.64 10,000.00 2,607.02 5,000.00 600.06 Materials & Supplies 13,249.77 14,215.32 7,343.81 15,000.00 4,497.53 15,000.00 600.07 Equipment Repair/Maint 39,551.48 18,058.11 22,903.68 25,000.00 8,969.41 25,000.00 600.08 Vehicle Repair/Maint 18,705.16 15,784.41 16,080.03 18,000.00 8,080.00 15,000.00 600.09 Vehicle Fuel 22,643.43 8,248.41 4,057.08 10,000.00 7,436.13 10,000.00 600.10 Accounting Fees 3,600.00 4,100.00 4,490.00 6,190.00 5,200.00 6,190.00 600.11 Auditing Fees 890.00 760.00 800.00 1,680.00 1,260.00 1,990.00 600.15 Insurance 15,272.63 18,620.73 16,478.35 15,948.02 15,758.02 17,243.92 600.25 Equipment Rental 9,004.70
600.28 Emergency Management 6,134.79 87.00
600.42 Street Repair 17,910.99 9,450.58 8,494.24 20,000.00 7,437.29 20,000.00 600.45 Building Expense 201.49 64.34 250.00
600.52 Private Contractors-Snow Removal 54,731.25 36,562.50 30,000.00 10,140.00 30,000.00 600.93 Property Damage 2,935.62
600.99 Miscellaneous
Capital Outlay
700.03 Equipment/Vehicles * 16,676.84 3,750.00 5,378.64 700.30 Vehicles
* Backhoe Blade
Total Expenditures Fund 208 412,681.42 245,972.63 202,958.13 314,063.84 185,937.94 299,297.53 4/29/2026
SPECIAL REVENUE 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

REVENUES
403.01 Interest Income/Investments 2,367.47 5,939.17 6,147.77 3,000.00 4,586.63 6,000.00 404.05 RMRA (SB1) 46,866.78 54,192.70 38,042.21 55,386.00 33,489.88 59,232.00 Total Revenues Fund 211 49,234.25 60,131.87 44,189.98 58,386.00 38,076.51 65,232.00

EXPENDITURES
510.01 Personnel Costs
600.06 Materials & Supplies 2,125.81
600.42 RMRA Projects 21,790.87 165,000.00 89,394.73 168,000.00 600.18 Professional Services 1579.75 968.75 1,960.00 3,000.00 2,325.00 3,000.00 Total Expenditures Fund 211 1,579.75 22,759.62 4,085.81 168,000.00 91,719.73 171,000.00 FUND: Special Revenues (200)
DEPARTMENT: ALL
ACCT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-2026 WORKSHEET FUND 216-STIP PROJECTS
407.13 NORTH LOOP 332,309.58 1,746,223.09 306,397.54 - - - 409.00 Miscellaneous Income
960.00 Transfer in 1,475.63
Total Revenues 333,785.21 1,746,223.09 306,397.54 - - - 700.42 NORTH LOOP 332,310.00 2,041,805.02 575.21 - - -
700.50 SOUTHSIDE STIP
700.51 RIO GRANDE STIP 4,843.75 10,184.83
Total Expenditures 333,785.63 2,041,805.02 5,418.96 - 10,184.83 - 4/29/2026
SPECIAL REVENUE 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027 BUDGET WORKSHEETS
FUND: Water (710)
DEPARTMENT: ALL

REVENUE
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
Use of Money & Property
403.01 Interest Income/Investments 60,750.59 107,059.00 115,599.67 95,000.00 79,890.12 100,000.00 Fines & Forfeitures
406.09 10% Late Payment Penalty 30,947.78 60,564.47 61,983.28 55,000.00 62,621.82 65,000.00 407.16 Insurance Recovery
408.00 Donation
409.00 Miscellaneous Income 20.00 179.20
Refunds & Reimbursements
Charges for Services
410.00 Water Sales 990,948.66 943,761.82 1,007,960.96 1,040,500.00 700,931.33 950,000.00 410.01 Water Service Charge Fees 2,733.48 2,812.25 3,555.53 2,000.00 486.75 2,000.00 410.02 Water Meter Fees 375.00
410.04 Water Facility Fees 4,015.00 4,015.00 4,390.00
950.00 Transfer from General Fund
Total Water Fund Revenues 1,089,770.51 1,118,212.54 1,193,509.44 1,192,500.00 844,109.22 1,117,000.00 4/29/2026
WATER FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027 BUDGET WORKSHEETS
FUND: Water (710)
DEPARTMENT: ALL

EXPENDITURES
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
311 - Public Works
600.02 Postage 4,433.98 3,246.65 3,596.78 4,500.00 2,885.27 4,500.00 600.04 Gas & Electric 3,334.52 3,630.47 12,988.36 13,000.00 9,516.60 13,000.00 600.05 Telephone 4,786.15 5,832.86 5,038.16 5,500.00 3,456.66 5,500.00 600.06 Materials & Supplies 18,515.67 35,786.08 22,993.39 22,000.00 17,210.62 22,000.00 600.07 Equipment Repair/Maint. 19,785.23 16,549.97 26,203.98 20,000.00 8,948.60 20,000.00 600.08 Vehicle Repair/Maint. 1,065.19 13,373.06 7,368.52 7,500.00 5,590.87 9,500.00 600.09 Vehicle Fuel 11,946.51 13,369.26 10,339.82 12,000.00 8,661.81 15,000.00 600.10 Accounting Fees 15,600.00 16,250.00 17,296.20 17,160.00 14,300.00 17,160.00 600.11 Auditing Fees 8,614.64 10,260.00 10,800.00 11,760.00 11,970.00 12,180.00 600.13 Legal 8,847.33 9,983.65 14,449.10 12,377.76 8,842.35 12,377.76 600.15 Insurance 29,221.80 26,794.15 34,464.24 32,009.63 32,996.27 31,803.02 600.18 Professional Services 11,734.05 67,521.44 13,881.78 50,000.00 21,954.68 50,000.00 600.18 Prof Srvc Master Plan update 50,000.00
600.20 Advertising & Notices 693.33
600.22 Code Reference Update 300.00 423.44 300.00 1,700.00 397.69 1,700.00 600.25 Equipment Rental 6,586.74 452.90 17,475.24 3,000.00 3,869.63 4,500.00 600.26 Communication Expense 327.42 334.26 117.26 400.00 600.28 Emergency Management 12,515.74 13,438.45
600.29 Medical Physicals 100.00
600.31 Dues/Memberships 4,636.36 1,220.16 2,574.50 4,000.00 3,193.34 4,000.00 600.32 Training & Education 666.79 237.50 1,200.00 790.96 1,200.00 600.45 Building Expense 1,797.49 2,360.52 2,090.06 5,000.00 1,649.98 3,000.00 600.47 Tech Support - Incode Software 9,613.77 11,065.05 11,596.75 13,222.24 12,230.82 600.48 Equipment Rental 4,672.45 1,096.78 1,460.91 3,000.00 850.87 3,000.00 600.51 Testing - Water 9,449.11 8,470.85 14,113.80 12,000.00 16,009.86 20,000.00 600.69 Permit Fees 4,320.09 5,363.81 6,075.17 7,000.00 5,925.17 7,000.00 600.70 Water Meters 5,299.44 38,270.18 5,007.29 30,000.00 27,827.43 30,000.00 600.71 Water Supply Purchase 120,505.05 127,990.51 142,570.43 150,000.00 59,348.69 - 600.76 Water Line Repairs 56,352.82 54,008.87 204,086.84 95,000.00 31,459.06 90,000.00 600.92 Bad Debt Expense 2,410.51
600.94 Refuse Collection 1,799.83 1,862.40 1,967.26 3,000.00 1,601.17 3,000.00 601.04 City Web page 1,000.00 1,308.00 1,500.00 1,370.78 1,500.00 601.10 Water 452.03 359.39 371.94 450.00 214.25 450.00
601.11 Sewer 271.32 271.32 384.45 400.00 384.47 450.00
601.12 Chemicals 4,123.20 5,355.42 20,000.00 789.00 20,000.00 601.16 Legal - Other 4,805.33 10,266.02 10,000.00
700.09 Software & Upgrades 5,284.50
510.01 Personnel Costs 443,812.56 458,350.65 449,844.47 452,069.41 387,512.59 486,974.11 4/29/2026
WATER FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027 BUDGET WORKSHEETS
FUND: Water (710)
DEPARTMENT: ALL

EXPENDITURES
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
Capital Outlay
700.02 Building and Improvements 6,000.00 4,808.69
700.03 Machinery & Equip. - 49,137.50 78,145.30 1,875.00 2,689.32 700.05 Computer Equipment
700.30 Vehicles
700.36 System Improvements ** 8,580.00 59,723.27 58,800.00 39,588.70 700.80 Depreciation Expense 139,711.69 139,599.49 240,435.90 700.10 Public Works Yard
700.99 Fixed Asset Offset Account (8,580.00) (107,985.77) (78,145.30) **Scada Upgrade & Clean North Side Tank
325 - Lake Davis WTP
510.01 Personnel Costs 2,610.30 18,437.16 4,604.49 18,437.16 600.04 Gas and Electric 25,754.00 23,932.74 26,659.26 25,000.00 16,165.68 25,000.00 600.05 Telephone 3,036.13 3,020.81 2,621.43 3,000.00 2,888.09 3,500.00 600.06 Materials and Supplies 1,066.65 2,923.69 5,008.92 3,000.00 1,997.08 3,000.00 600.07 Equipment Repair / Maintenance 15,238.70 23,118.49 7,045.57 20,000.00 16,795.13 20,000.00 600.15 Insurance 32,408.94 33,302.05 29,121.24
600.18 Professional Services/Pall 17,864.69 8,184.11 19,430.57 20,000.00 4,886.17 20,000.00 600.45 Building Maintenance 585.00 780.00 880.59 2,000.00 780.00 2,000.00 600.51 Lab Testing Fees 1,087.00 192.00 1,000.00 8,000.00 600.69 CDPH Fees 315.35 218.76 175.01 300.00 300.00
601.12 Chemicals 17,690.55 8,218.96 24,411.09 25,000.00 12,059.32 25,000.00 601.13 Residual Solids Disposal 10,000.00
601.14 Cleaning Chemicals Disposal 1,050.00 1,672.94 4,000.00 4,000.00 700.36 System Improvements ** 19,100.00 10,792.88
**Scada Upgrade
520 -1996/97 Water Projects
Debt Service ends 2037
800.01 Principal Expense 33,000.00 35,000.00 37,000.00 38,000.00 38,000.00 40,000.00 800.02 Interest Expense 35,541.40 33,891.41 32,141.41 32,150.00 30,291.46 27,743.00 800.99 Principal Offset Account (33,000.00) (35,000.00) (37,000.00) (38,000.00) (38,000.00) (40,000.00) Total Water Fund Expenditures 1,075,875.97 1,198,045.45 1,412,936.63 1,281,194.65 897,076.50 1,158,227.11 910.00 Loss on disposition 379.58
920.00 Gain on transfer 2,452,094.00
4/29/2026
WATER FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027 BUDGET WORKSHEETS
FUND: Sewer (720)
DEPARTMENT: ALL

REVENUE
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
Use of Money & Property
403.01 Interest Income/Investments 48,315.08 87,104.36 100,863.98 82,000.00 64,687.98 82,000.00 Fines & Forfeitures
406.09 10% Late Payment Penalty 21,132.53 43,136.25 44,065.11 40,000.00 43,720.30 45,000.00 407.00 Refunds/Reimbursements
Miscellaneous Revenues
407.04 FEMA/OES Reimb. 53,931.59
408.00 Donation
409.00 Miscellaneous Income
Charges for Services
420.00 Sewer Fees 706,236.36 708,598.22 707,821.04 710,000.00 529,202.84 706,000.00 420.01 Sewer Connection Fees 1,000.00
420.02 Sewer Dumping Fees
420.03 Sewer Inspection Fees
420.04 Sewer Facility Fees 5,424.00 6,424.00
Total Sewer Fund Revenues 782,107.97 838,838.83 913,105.72 832,000.00 637,611.12 833,000.00 4/29/2026
Sewer Fund 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027 BUDGET WORKSHEETS
FUND: Sewer (720)
DEPARTMENT: ALL

EXPENDITURES
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-26 WORKSHEET
311 - Public Works
600.02 Postage 4,434.02 3,370.27 3,596.74 4,200.00 2,885.24 4,200.00 600.04 Gas & Electric 16,367.12 55,466.62 42,524.57 45,000.00 18,358.90 45,000.00 600.05 Telephone 4,107.19 5,264.12 4,804.60 4,500.00 3,235.94 4,500.00 600.06 Materials & Supplies 28,255.40 27,178.73 22,126.59 30,000.00 18,189.09 30,000.00 600.07 Equipment Repair/Maint. 30,950.79 27,717.23 29,707.43 25,000.00 17,094.25 28,000.00 600.08 Vehicle Repair/Maint. 1,394.39 12,468.90 7,222.09 7,500.00 4,949.68 7,500.00 600.09 Vehicle Fuel 8,837.44 7,740.07 5,670.41 8,000.00 5,486.17 9,000.00 600.10 Accounting Fees 13,200.00 13,750.00 15,316.20 17,160.00 14,300.00 17,160.00 600.11 Auditing Fees 8,640.00 10,260.00 10,800.00 11,760.00 11,970.00 12,180.00 600.13 Legal 7,351.53 9,983.65 14,449.11 12,377.76 8,842.35 12,377.76 600.15 Insurance 38,388.24 42,662.63 41,873.83 41,280.96 41,415.21 45,262.00 600.18 Professional Services 36,897.28 76,632.80 106,539.58 160,000.00 24,948.65 100,000.00 600.18 Prof. Svcs. Master Plan update 50,000.00
600.20 Advertising & Notices 693.33
600.22 Code Reference Update 300.00 300.00 300.00 1,500.00 397.68 1,500.00 600.25 Equipment Rental 13,303.01 6,744.67 10,000.00
600.28 Emergency Mgmt/Flood 22,685.06 14,056.72
600.29 Medical Physicals 837.00 100.00
600.31 Dues/Membership 2,143.89 111.20 1,576.50 2,000.00 2,320.35 2,500.00 600.32 Training/Education 1,220.15 1,500.00 1,500.00
600.45 Building Expense 1,797.61 2,782.87 1,817.36 9,500.00 2,839.69 10,000.00 600.47 Tech support-Incode software - 8,605.31 9,484.00 9,940.00 9,940.00 9,012.18 600.48 Equipment Lease 1,023.05 1,096.83 1,395.68 2,500.00 850.87 2,500.00 600.51 Testing - Sewer 29,486.78 26,110.84 53,932.33 50,000.00 71,063.79 100,000.00 600.69 Permit Fees 9,885.00 11,092.48 11,056.00 25,000.00 11,066.00 25,000.00 600.76 Sewer Line Repairs 7,160.88 22,569.96 21,941.01 20,000.00 8,224.51 20,000.00 600.90 System Maintenance* 51,438.06 23,350.39 34,345.79 130,000.00 154,039.02 75,000.00 600.92 Bad Debt Expense
600.94 Refuse Collection 1,799.84 1,862.41 4,247.49 3,000.00 3,752.89 4,000.00 601.04 City Web page 1,000.00 1,046.40 1,200.00 1,096.61 1,200.00 601.10 Water 452.03 359.39 340.81 450.00 214.25 450.00
601.11 Sewer 271.44 271.44 67.86 350.00 67.82 350.00
601.12 Sewer Chemicals 58,718.22 60,184.94 38,486.89 65,000.00 75,461.00 100,000.00 601.16 Legal - Other 4021.33 5,226.00 5,000.00
510.01 Personnel Costs 344,831.76 331,033.14 338,731.47 319,985.73 281,431.19 354,796.09 4/29/2026
Sewer Fund 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027 BUDGET WORKSHEETS
FUND: Sewer (720)
DEPARTMENT: ALL

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CITY OF PORTOLA
2026-2027

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

REVENUE
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-2026 WORKSHEET Use of Money & Property
403.01 Interest Income/Investments 14,500.23 31,772.29 42,373.13 30,000.00 31,925.41 40,000.00 Fines & Forfeitures
406.09 10% Late Penalty 5,025.99 7,143.70 6,754.45 8,000.00 6,275.60 8,000.00 407.04 FEMA/OES Reimbursement
409.00 Miscellaneous Income
Charges for Services
430.00 Solid Waste Franchise Fee 55,917.51 67,504.53 53,315.35 60,000.00 29,201.70 60,000.00 430.03 Landfill Closure Fees 95,626.98 83,143.96 83,078.22 83,000.00 61,952.91 83,000.00 430.08 Solid Waste Fee 118,320.82 120,179.85 120,031.03 120,000.00 89,516.64 120,000.00 322-SB 1383 Grant
440.12 SB 1383 grant 20,000.00
Total Solid Waste Revenues 309,391.53 309,744.33 305,552.18 301,000.00 218,872.26 311,000.00 4/29/2026
SOLID WASTE FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027

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

EXPENDITURES
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 2026-2027 NO. ACTUAL ACTUAL ACTUAL ADOPTED YTD 4-22-2026 WORKSHEET 311 - Public Works
600.02 Postage 1,217.66 1,864.22 3,265.26 2,800.00 2,757.79 3,500.00 600.05 Telephone 10.90 150.00
600.06 Materials & Supplies 1,405.75 1,257.95 3,089.52 3,000.00 1,781.10 3,000.00 600.07 Equipment Repair/Maintenance 3,181.43 1,167.35 1,500.00 - 3,000.00 600.10 Accounting Fees 4,800.00 5,000.00 5,610.00 6,600.00 5,500.00 6,600.00 600.11 Auditing Fees 2,880.00 3,420.00 3,600.00 3,780.00 3,990.00 3,915.00 600.13 Legal 9,346.00 2,882.30 575.67 10,314.80 980.00 10,314.80 600.15 Insurance 4,237.57 5,283.83 5,005.83 7,544.73 7,520.63 7,853.28 600.18 Professional Services 4,860.00 6,081.62 7,268.75 10,000.00 6,615.00 40,000.00 600.28 Emergency Management 886.14
600.47 Tech Support-Incode software 3,280.85 3,793.74 3,976.00 3,976.00 4,506.09 600.51 Testing and Reporting * - 37,793.57 26,737.38 45,050.00 12,463.00 42,300.00 Testing and Reporting * (37,793.57) (26,737.38)
600.69 Permit Fees - 28,203.00 28,864.00 35,000.00 28,864.00 35,000.00 Permit Fees (28,203.00) (28,864.00)
600.80 Post-closure Care Costs 16,012.50 6,579.10 20,000.00 3,285.00 20,000.00 Post-closure Care Costs (16,012.50) (6,579.10)
600.83 Recycling Grant Expenditures 101.97
600.75 Landfill Closure Cost 48,224.94
600.92 Bad Debt Expense
700.02 Building and Impr 1,400.00 980.91
700.09 Software 2,523.00
700.80 Depreciation Expense 3,106.67 254.00 254.76
*This is Mcginley/UES
510.01 Personnel Costs 41,533.62 51,376.99 64,174.91 75,167.37 48,637.29 83,627.04 600.80 Landfill Liability Adjustment - 49,389.99 258,175.07 322 - SB 1383
600.06 Personnel/Administration 3,478.88 765.00 13,878.93 - - - Total Solid Waste Expenditures 130,897.49 131,742.89 369,859.79 226,132.90 127,361.62 263,766.21 4/29/2026
SOLID WASTE FUND 2026-2027 BUDGET WORKSHEETS
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CITY OF PORTOLA
2026-2027 ADDITIONAL UNBUDGETED EXPENDITURES
Additional Unbudgeted Expenditures General Fund Special Rev. Water Fund Lake Davis Sewer Fund Solid Waste Cost 2025-2026 List for Completion Review
-
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
2026-2027 Additional Unbudgeted expenditures
Sewer Pond electrical conduit & wire replacement 5,000.00 5,000.00 Auxiliary pump for Sewer System 15,000.00 15,000.00
Sewer 6 acre Bypass 55,000.00 55,000.00
Receivership Program 30,000.00 30,000.00
On Call Engineering services for Grants 7,000.00 7,000.00 7,000.00 21,000.00 Snow Removal Machine for Sidewalks and Bridge 9,652.50 9,652.50 Public Works Gate Repair 3,000.00 3,000.00 6,000.00
City Hall Exterior Concrete Patching & Paint 1,600.00 1,600.00 1,600.00 4,800.00 Wayfinding Signage Updates 2,500.00 2,500.00
Street Lighting Energy Efficiency Test 4,000.00 4,000.00 Street Sweeper Purchase 52,476.90 11,245.05 11,245.05 74,967.00 Mini Excavator Purchase 32,405.00 15,000.00 11,851.20 59,256.00 Portola Community Forest Initial Exploratory cost 30,000.00 30,000.00 New COLA % for 26-27 budget not included

3.0% COLA Estimated 4,969.88 3,643.06 9,339.68 6,636.33 1,727.17 26,316.12 Full time Public Engagement Officer 18,086.96 2,009.67 20,096.63 Total by Fund 94,156.84 71,782.13 64,589.73 15,000.00 116,332.58 1,727.17 363,588.25 Steps- every two years for 3 employees are included in the budget - 4/30/2026

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Fiscal Year 2026-2027
City Council and Staff Goal Setting
Item
#
FY 2026-2027 Goal/Objective Department Budget/Funding
1 Music in the Park: 6 Events General Parks Budget
2 Other Events (Railroad Days, Gravel
Grinder, Trunk or Treat, Xmas in Old
Town)
General Parks Budget
3 Fall Event in conjunction with
Community Cleanup Event General Parks Budget
4 Cost of Living Adjustment General See “Additional
Unbudgeted Expenses”
5 Snow Removal Machinery for Sidewalks
& Bridge Public Works See “Additional Unbudgeted Expenses” 6 Public Works Yard: Gate Repair/Upgrade Public Works See “Additional Unbudgeted Expenses”
7 Non-potable Water: Ballfields Public Works Water Budget 8 Dog Park & Riverwalk Upgrades (Federal
Funding)
Public Works Other Funding Sources
9 Mini Excavator Purchase Public Works See “Additional
Unbudgeted Expenses”
10 City Hall Exterior Painting & Concrete
Patching Public Works See “Additional Unbudgeted Expenses” 11 Signage Updates: Street Signs,
Wayfinding Signs, Beckwourth Peak
Signs
Public Works See “Additional
Unbudgeted Expenses”
12 Gulling Street Bridge: Structural
Rehabilitation Public Works General Fund
13 Dedicated Pavement Rehabilitation Crew:

RMRA Funds Public Works Other Funding Sources
14 City Engineering: Potential RFP for “OnCall Services” Public Works See “Additional Unbudgeted Expenses”
15 Street Lighting Energy Efficiency Public Works See “Additional Unbudgeted Expenses”
16 Prop 68: Riverwalk Upgrades Public Works Other Funding Sources 17 Potential RFP: Chip Seal Public Works Excluded: Resources

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18 Street Sweeper Purchase Public Works See “Additional Unbudgeted Expenses”
19 Public Works: Potential Additional Full
Time Employee Public Works Excluded: Resources
20 Receivership Program Code
Enforcement
See “Additional
Unbudgeted Expenses”
21 Abandoned Vehicle Abatement (AVA)
Program
Code
Enforcement
Code Enforcement
Budget
22 Property/Encampment Cleanup Code
Enforcement
Code Enforcement
Budget
23 Weed Abatement Program Code
Enforcement
Code Enforcement
Budget
24 Senior Code Enforcement Consulting Code
Enforcement
Code Enforcement
Budget
25 Community Cleanup Days (2 Events) Code
Enforcement
Code Enforcement
Budget
26 Code Enforcement: Full Time Position Code
Enforcement
See “Additional
Unbudgeted Expenses”
27 Policies and Procedures Updates Admin Personnel Cost 28 Vault Archive: Electronic Data Archiving Admin Personnel Cost 29 Public Relations and Communications
Outreach Admin Personnel Cost
30 General Plan Updates Planning Planning Budget
31 Safety Element Updates Planning Planning Budget

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Portola City CouncilMay 6, 2026

Portola City Council
May 6, 2026