Pages 4 – 5 Where
the budget is.
• Page 4 Estimated Actuals
• End of current fiscal year is
unknown
• What estimates where used
• Page 5 2026-2027 Budget
Primary function is to set limits on
spending
• budget level of control
• Pags 6 to 12 Revenue Sources and Allocations
• Overview of the regular and material revenues of the City • Shows how taxes are allocated
• Sales Tax about 16%
• Property Tax About 17%
• Page 13 to 62 Overview of Fund Summaries
• Narrative on the budget unit
• Overview of costs
• This section shows the activities and structure of the City • Pages 64 to 200 Budget Analysis Report
• Shows accounting line-item details with historical details • Pages 201 to 292 Budget Detail Report
• Shows detail plan of select budget line items
• Pages 293 to 295 Transfer Detail
• Nature and purpose of transfers
• Page 296 GANN Limit Calculation
• Compliance of the revenue requirements of Section 1.5 of Article XIIIB if the California Constitution
• General Fund Pages 13-36
• Holds revenues not legally restricted, act council's discursion • Broken down into major components with departmental
detail
• General Government
• Public Safety - Fire
• Public Safety – Police
• Parks & Recreation
• Governmental Funds Pages 37-51
• Legal Restricted Revenues
• 1) Impact Fees 2) PW Streets and Fleet 3) Grants 4) Other Funds
• Enterprise Funds Pages 53 to 62
• Charges fee for services
• Community Development, Wastewater, Water, Airport,
Community Center
General Revenue
General Fund Budget Expenditure
Summary Information
*Gross amounts of expenses
General Fire Police Parks & Community
Government 11-31 11-33 Rec Center
TOTAL PERSONNEL SERVICES 15,498,930 2,560,553 4,011,449 8,322,923 604,005 15,387,835 1% TOTAL MATERIALS, SERVICES, & FINANCING 4,593,002 1,244,703 1,096,542 1,981,365 270,392 4,402,879 4% TOTAL CAPITAL OUTLAY 808,508 250,555 86,000 273,477 198,476 644,541 25% TOTAL TRANSFERS OUT 563,115 12,006 36,017 188,559 44,024 282,509 554,084 2% TOTAL EXPENDITURES & TRANSFERS 21,463,555 4,067,817 5,230,008 10,766,324 1,116,897 282,509 20,989,339 2% Percent
Increase
(Decrease)
from PY
Budget
2026-27
General
Fund Current
Budget
2025-26
General
Fund Current
Budget
General Fund Expenditure and
Transfers by Function
General Fund Overview
BEGINNING FUND BALANCE 5,567,787
GENERAL REVENUES
Taxes 11,194,759
Licenses and Permits 450,220
Fines & Forfeitures 0
Intergovernmental 1,948,416
Charges for Current Services 0
Miscellaneous Revenue 21,000
Interest Income 60,000
TOTAL GENERAL REVENUES 13,674,395
NET COST OF GOVEMENT FUNCTIONS
General Government (2,259,397)
Public Protection - Fire (4,896,512)
Public Protection - Police (10,034,623)
Parks & Recreation (1,075,897)
Community Center (Transfer Out) (282,509)
TOTAL FUNCTIONAL COSTS (18,548,938)
TOTAL CHANGE IN FUND BALANCE (4,874,543)
ENDING FUND BALANCE 693,244
GENERAL GOVERNMENT
Budgeted vs Actual Results
Current Estimates
Budget Est Actual
2026-27 (4,874,543)
2025-26 (5,004,181) (3,187,259)
Historical results
Final Budget Actual Variance
Net Change Net Change Favorable (Unfavorable)
2024-25 (5,162,932) (1,185,627) 3,977,305
2023-24 (3,028,488) (69,183) 2,959,305
2022-23 (2,229,708) (673,263) 1,556,445
2021-22 (1,922,663) 3,836,225 5,758,888
2020-21 (840,244) 3,261,695 4,101,939
2019-20 (699,745) 711,751 1,411,496
2018-19 (977,646) 844,719 1,822,365
2017-18 (1,286,586) (125,622) 1,160,964
2016-17 (959,451) 474,466 1,433,917
2015-16 (508,657) 1,087,206 1,595,863
2014-15 (349,789) 539,433 889,222
2013-14 (410,942) 154,330 565,272
2012-13 (369,861) 266,254 636,115