Reedley City Council
February 10, 2026

ALL CELL PHONES AND ELECTRONIC DEVICES MUST BE

TURNED OFF IN THE COUNCIL CHAMBERS

AG E NDA

REEDLEY CITY COUNCIL MEETING
7:00 P.M.

TUESDAY, FEBRUARY 10, 2026
Meeting Held in the Council Chambers
845 "G" Street, Reedley, California
www.reedley.ca.gov
Peticiones para servicios de traducci6n deben ser sometidas 48 horas antes a la Secretaria Municipal al numero 637-4200 ext. 212
The Council Chambers are accessible to the physically disabled. Requests for additional accommodations for the disabled , including auxiliary aids or to request translation services, should be made 48 hours prior to the meeting by contacting the City Clerk at 637-4200 ext. 212.

Any document that is a public record and provided to a majority of the City Council regarding an open session item on the agenda will be made available for public inspection at City Hall, in the City Clerk's office, during normal business hours. In addition, such documents may be posted on the City's website.

Unless otherwise required by law to be accepted by the City at or prior to a Council meeting or hearing, no documents shall be accepted for Council review unless they are first submitted to the City Clerk by the close of business one day prior to said Council meeting/hearing at which the Council will consider the item to which the documents relate, pursuant to the adopted City Council Protocols.

The meeting will be held in person and may be observed remotely via Zoom or at:
http://www.reedley.com/livestream.php.

Public comment may be made in person or submitted in writing. Members of the public who wish to provide written comments are encouraged to submit their comments to the City Clerk at [email protected] by the close of business one day prior to the start of the meeting to ensure that the comments will be available to the City Council. Please indicate the agenda item number to which the comment pertains. Written comments that do not specify a particular agenda item will be marked for the general public comment portion of the meeting. A copy of any written comment will be provided to the City Council at the meeting. Please note that written comments received will not be read aloud during the meeting, but will be included with the meeting minutes.

Matthew Tuttle, Mayor
Mary Fast, Mayor Pro Tern
Christopher Arriaga, Council Member

MEETING CALLED TO ORDER
Michael Crutchfield, Council Member
Scott Friesen, Council Member
INVOCATION - Chaplain Len Kinzel, Reedley Police Department

PLEDGE OF ALLEGIANCE

ROLL CALL

AGENDA APPROVAL - ADDITIONS AND/OR DELETIONS
PUBLIC COMMENT - Provides an opportunity for members of the public to address the City Council on items of interest to the public within the Council's jurisdiction and which are not already on the agenda this evening. It is the policy of the Council not to answer questions impromptu. Concerns or complaints will be referred to the City Manager's office. Speakers should limit their comments to not more than three (3) minutes. No more than ten (10) minutes per issue will be allowed. For items which are on the agenda this evening, members of the public will be provided an opportunity to address the Council as each item is brought up for discussion.

NOTICE TO PUBLIC
CONSENT AGENDA items are considered routine and a recommended action for each item is included, and will be voted upon as one item. If a Councilmember has questions, requests additional information, or wishes to comment on an item, the vote should not be taken until after questions have been addressed or comments made, and the public has had an opportunity to comment on the Consent Agenda items. If a Councilmember wishes to have an item considered individually or change the recommended action, then the item should be removed and acted upon as a separate item. A Councilmember's vote in favor of the Consent Agenda is considered and recorded as a separate affirmative vote in favor of each action listed. For adoption of ordinances, only those that have received a unanimous vote upon introduction are considered Consent items.

CONSENT AGENDA (Item 1-3)

1. APPROVAL OF MINUTES OF THE REGULAR COUNCIL MEETING OF JANUARY 27, 2026 - (City Clerk)
Staff Recommendation: Approve

2. AUTHORIZE MAYOR TUTTLE AND MAYOR PRO TEM FAST TO SPEAK ON BEHALF

OF THE CITY TO LEGISLATORS AND STAFF IN SACRAMENTO REGARDING FUTURE

CITY OF REEDLEY FUNDING REQUESTS AND APPROVE NECESSARY RELATED TRAVEL EXPENSES- (Administration)
Staff Recommendation: Approve

3. APPROVE AND AUTHORIZE THE CITY MANAGER TO SIGN AN AGREEMENT WITH TRI CITY ENGINEERING , INC. TO PERFORM ON-CALL PROFESSIONAL SERVICES FOR THE ENGINEERING DEPARTMENT AS NEEDED - (Engineering) Staff Recommendation: Approve

PUBLIC HEARING

4. CONDUCT A PUBLIC HEARING AND CONSIDER ITEMS ASSOCIATED WITH THE PROPOSED BLOSSOM ESTATES ANNEXATION APPLICATION NO. 2024-01 (APN:
363-070-46 AND 363-070-48):

A. ADOPT RESOLUTION NO. 2026-005, A RESOLUTION OF APPLICATION BY

THE CITY OF REEDLEY REQUESTING THE LOCAL AGENCY FORMATION COMMISSION TO TAKE PROCEEDINGS FOR THE BUTTONWILLOWCYPRESS REORGANIZATION 2 B. ADOPT RESOLUTION NO. 2026-006, A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF REEDLEY ADOPTING ENVIRONMENTAL
ASSESSMENT NO. 2024-08, A MITIGATED NEGATIVE DECLARATION, DATED OCTOBER 10, 2025, AND APPROVING ANNEXATION APPLICATION NO. 2024-01, GENERAL PLAN AMENDMENT APPLICATION NO. 2024-01, CONDITIONAL USE PERMIT APPLICATION NO. 2024-01, AND VESTING TENTATIVE SUBDIVISION MAP NO. 6331 (BLOSSOM ESTATES)
C. INTRODUCTION OF ORDINANCE NO. 2026-001, AN ORDINANCE OF THE

CITY COUNCIL OF THE CITY OF REEDLEY APPROVING REZONE
APPLICATION NO. 2024-01 AND AUTHORIZING THE AMENDMENT OF THE

OFFICIAL ZONING MAP OF THE CITY OF REEDLEY
Report, discussion and/or other Council action to approve, modify, and/or take other action as appropriate. - (Community Development)
Staff Recommendation: Approve

ADMINISTRATIVE BUSINESS

5. REVIEW THE STATUS OF THE MID-YEAR CITY BUDGET AND CONSIDER ITEMS

PERTAINING TO VARIOUS OPERATING PROGRAMS AND CAPITAL PROJECTS A. ADOPT RESOLUTION NO. 2026-007 AMENDING THE 2025-26 ADOPTED BUDGET APPROPRIATING $1,844,136 IN MULTIPLE CITY FUNDS FOR

VARIOUS OPERATING PROGRAMS AND CAPITAL PROJECTS
Report, discussion and/or other Council action to approve, modify, and/or take other action as appropriate. - (Administrative Services)
Staff Recommendation: Approve

WORKSHOP

6. UPDATE FROM THE GREATER REEDLEY CHAMBER OF COMMERCE

RECEIVE INFORMATION & REPORTS
These items are formal transmittals of information to the Reedley City Council. They are not voted upon by the Reedley City Council. Members of the public who have questions on these items are suggested to call City staff members during regular business hours.

7. RECEIVE, REVIEW & FILE 2024-25 AUDITED CITY FINANCIAL STATEMENTSAdministrative Services

COUNCIL REPORTS

8. BRIEF REPORT BY COUNCIL MEMBERS ON CITY RELATED ACTIVITIES AS AUTHORIZED BY THE BROWN ACT AND REQUESTS FOR FUTURE AGENDA ITEMS.

STAFF REPORTS

9. UPDATES AND/OR REPORTS BY CITY MANAGER AND/OR STAFF MEMBERS 3 CLOSED SESSION

10. GOVERNMENT CODE SECTION 54957

PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Title: City Attorney

RECONVENE TO OPEN SESSION AND REPORT ACTION

ADJOURNMENT
I hereby certify under penalty of perjury, under the laws of the State of California that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this SU' day of February 2026.

Dates to Remember:

February 16, 2026- Presidents' Day-City Offices Closed
February 24, 2026-Regular meeting 7pm
4 ,t I
REEDLEY CITY COUNCIL MEETING - January 27, 2026
A complete audio record ofthe minutes is available at www.reedlev.ca.gov The meeting of Reedley City Council was called to order by Mayor Tuttle at 7:01 p.m. on January 27, 2026 in the City Hall Council Chambers, 845 "G" Street, Reedley, California.

INVOCATION - Pastor Mike Schellenberg, Reedley Mennonite Brethren Church

PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was led by Mayor Tuttle

ROLL CALL
Council Members

Present:

Absent:

Christopher Arriaga, Michael Crutchfield, Mary Fast, Scott Friesen and Matthew Tuttle None.

AGENDA APPROVAL- ADDITIONS AND/OR DELETIONS
Council Member Friesen motioned, Council Member Crutchfield seconded to accept and approve agenda.

Motion unanimously carried.

PRESENTATION

1. PRESENTATION TO COACH OF THE YEAR, CEASAR HERNANDEZ
Council and Staff thanked Mr. Hernandez for his many contributions to the community.

2. INTRODUCTION OF NEW FIRE DEPARTMENT EMPLOYEES
Fire Chief Mike Canales introduced Efrain Martinez, Fernando Calix, Diego Sanchez-Lopez and Henry Vasquez.

3. PRESENTATION ON NATIONAL HUMAN TRAFFICKING PREVENTION MONTH Fresno Economic Opportunities Commission shared information about Human Trafficking Prevention Month.

PUBLIC COMMENT
None.

CONSENT AGENDA (Item 4-6)
Council Member Fast moved, Council Member Friesen seconded to accept, approve and adopt all items listed under the CONSENT AGENDA.

4. APPROVAL OF MINUTES OF THE REGULAR COUNCIL MEETING OF JANUARY 13, 2026-Approved

5. RECOMMENDATION OF REJECTION OF CLAIM-VANESA GARCIA -Approved Claim Rejection

6. APPROVAL OF EXPENSE REIMBURSEMENT FOR COUNCIL MEMBER FAST -Approved

WORKSHOP

7. CROSS CONNECTION CONTROL PROGRAM
REEDLEY CITY COUNCIL MEETING - January 27, 2026
Public Works Director Russ Robertson discussed the new Cross Connection Control regulations that were put in place by the State of California on July 1, 2024. Mr. Robertson discussed the new regulations which now includes residential water customers that have irrigation systems, pools, spas and two story homes.

BREAK
7:48PM-8:00PM

8. APPROVED DEVELOPMENT PROJECT UPDATE
City Planner Ellen Moore provided an update on development projects that are occurring in Reedley.

RECEIVE INFORMATION & REPORTS
These items are formal transmittals of information to the Reedley City Council They are not voted upon by the Reedley City Council.

Members of the public who have questions on these items are suggested to call City staff members during regular business hours.

9. REEDLEY'S RIVER CITY THEATRE COMPANY, PROFIT & LOSS STATEMENT FOR THE PERIOD OF SEPTEMBER 1 - DECEMBER 31 , 2025

COUNCIL REPORTS

10. BRIEF REPORT BY COUNCIL MEMBERS ON CITY RELATED ACTIVITIES AS AUTHORIZED BY THE BROWN ACT AND REQUESTS FOR FUTURE AGENDA ITEMS.

Council Member Friesen
• Mentioned the Good Morning Reedley Chamber of Commerce event he attended Council Member Fast
• Also mentioned the Good Morning Reedley Chamber of Commerce event Mayor Tuttle
• Shared about ribbon cutting at Jackson Hewitt Tax Service he attended • Discussed the Kings River East meeting he attended and provided a brief update • Mentioned the upcoming Council of Governments meeting he will be attending • Shared about an upcoming visit from Congressman Jim Costa

STAFF REPORTS

11. UPDATES AND/OR REPORTS BY CITY MANAGER AND/OR STAFF MEMBERS.

City Manager Nicole Zieba:
• Shared the upcoming Blossom Trail Ceremony
• Provided an update on the new city hall building
• Discussed the upcoming mid-year budget review that will be coming to council

CLOSED SESSION

12. GOVERNMENT CODE SECTION 54957.6
Conference with Labor Negotiators
Agency Representatives: City Manager & Assistant City Manager Employee Organization: Reedley Public Safety Employees Association, General Services Unit & Unrepresented Group
13 . GOVERNMENT CODE SECTION 54956.9(d)(1)
Conference with Legal Counsel-Existing Litigation
Court Cases

1. Gloria Sasaki v. City of Reedley

2. Ernesto Carrillo v. City of Reedley
2 REEDLEY CITY COUNCIL MEETING - January 27, 2026

3. Anthony Villarreal v. City of Reedley

4. Estate of Maria De Los Angeles Vega Bermudez Cruz v. City of Reedley

5. Steve Bradley v. City of Reedley and others

6. Universal Meditech, Inc. v. City of Reedley

7. Laura Mosqueda v. City of Reedley and others

8. Maria Ramirez et al v. City of Reedley

9. Sandra Flores et al v. City of Reedley, Fresno County, State Center Community College District and others

10. Mark Blanton, Thomas Bagdasarian, Christina Bagdasarian and Timothy Recek v. State of California, County of Fresno, City of Reedley and others

14. GOVERNMENT CODE SECTION 54956.95
Liability Claims against the City of Reedley
Claimant: Richard Pulido

RECONVENE TO OPEN SESSION AND REPORT ACTION
City Manager Nicole Zieba reported no action was taken in closed session.

ADJOURNMENT
Mayor Tuttle adjourned the regular meeting at 9:40 p.m.

ATTEST:

Ruthie Greenwood, City Clerk
Mayor Matthew Tuttle
3 DATE:

TITLE:

APPROVED:

February 10, 2026

REEDLEY CITY COUNCIL
C8:I Consent
D Regular Item
D Workshop
D Closed Session
D Public Hearing
ITEM NO: 2 ----

AUTHORIZE MAYOR TUTTLE AND MAYOR PRO TEM FAST TO SPEAK ON BEHALF OF THE CITY TO LEGISLATORS AND STAFF IN SACRAMENTO IN 2026

REGARDING FUTURE CITY OF REEDLEY FUNDING REQUESTS AND APPROVE NECESSARY RELATED TRA~EL E~
Nicole R. Zieba, City Manager 10{

RECOMMENDATION
Staff recommends that the City Council authorize the Mayor and Vice Mayor to speak to legislators and staff in Sacramento on behalf of the City and approve any necessary travel expenses.

EXECUTIVE SUMMARY
The City of Reedley will be submitting a request for funding assistance from the State for the new Civic Center construction, Police Department expansion, and possible Community Center generator. The Mayor and Vice Mayor are intending to go to Sacramento to advocate for the City and these funding requests.

The Council must take an action to authorize the two to speak on behalf of the entire Council, and are also asked to pre-approve any necessary travel expenses related to the trip. According to the City's Expense Reimbursement and Travel/Conference Policy for Legislative Officials, Section 8 of the policy states:
"Travel Authorization Process: Conference and overnight travel by a Legislative official shall be preapproved by having the item placed on the City Council Consent Calendar. If time does not permit preapproval, then the Council shall be asked to ratify the approval at a subsequent Council meeting ... "

FISCAL IMPACT
No new appropriations are needed for this reimbursement as limited travel for elected officials is included in the annual City budget. All travel expenses will be provided to Council as part of the customary quarterly report of elected official travel expenses.

DATE:

TITLE:

SUBMITTED:

APPROVED:

February 10, 2026

REEDLEY CITY COUNCIL
~ Consent
D Regular Item
D Workshop
D Closed Session
D Public Hearing
ITEM NO: 3 ----

APPROVE AND AUTHORIZE THE CITY MANAGER TO SIGN AN AGREEMENT WITH TRI CITY ENGINEERING, INC. TO PERFORM ON-CALL PROFESSIONAL

SERVICES FOR THE ENGINEERING DEPARTMENT AS NEEDED
Marilu S. Morales, P.Ei , \ \
City Engineer ~\
Nicole R. Zieba h /
City Manager r

RECOMMENDATION
Approve and authorize the City Manager to sign an agreement with Tri City Engineering, Inc. to perform on-call professional services for the Engineering Department as needed.

EXECUTIVE SUMMARY
The Engineering Department is currently responsible for reviewing all improvement plans for development projects within the City of Reedley. To complete such activities engineering expertise is needed and familiarity with the City Standard and Specifications. Due to the complexity of development projects and the existing work load of the department the standard review time for the first submittal improvement plans is approximately 90 working days. Developers have asked if there are ways to expedite the review time and if they could pay an expedited fee to have the plans reviewed more quickly. Since the request has come into the department a few times, a new fee was added to the master fee schedule in preparation for using outside consultants to perform the expedited review. The on-call consultant will only be used on an as-needed basis when developers are willing to pay the expedited fee to review the plans.

Tri City Engineering, Inc. is familiar with municipality plan reviews as they are consultant City Engineers for a nearby City within Fresno County and have also designed projects within the City of Reedley so they are well versed with the City Standards and Specifications. In addition, they have the staff capacity as well as the expertise and certifications necessary to review and approve of improvement plans at an expedited rate. Staff desires to maintain a contract with Tri City Engineering, Inc. for three years, allowing staff to analyze consultant performance and recommend changes to contract terms or service providers as appropriate. The review time will be billed at an hourly rate as shown in the agreement and their services will only be used when requested by developers.

In May of 2025 a similar contract was brought forward to Council with another engineering firm to provide plan review services and Council approved that contract. Staff informed Council that in the future other firms would be brought forward for approval to perform the same services so that Staff

could have multiple consultants to choose from to ensure the City could provide expedited plan reviews. In the near future Staff will bring another agreement to Council with another engineering firm as Staff is currently in communication with them regarding plan reviews.

The Department desires to provide residents and developers this added expedited plan review service as an additional customer service measure. Staff does anticipate utilizing the services of Tri City Engineering, Inc. due to consistently strong development activity projected to continue for the next few years.

FISCAL IMPACT
There is no negative impact to the City given that the costs of service are determined per-project, and are paid by the applicant needing their improvement plans approved.

ATTACHMENTS

1. Draft Professionals Service Agreement with Tri City Engineering, Inc.

PROFESSIONAL SERVICES AGREEMENT
This Agreement, entered into this __ day of _____ , 2026, by and between the CITY OF REEDLEY, hereinafter referred to as the "CITY", and TRI CITY ENGINEERNIG, INC hereinafter referred to as the "CONSUL TANT".

WITNESS ETH
WHEREAS, the CITY is authorized and empowered to employ consultants and specialists in the performance of its duties and functions, and WHEREAS, the CITY has the desire to secure certain technical and professional services to assist in the review and approval of improvement plans for various projects within the City of Reedley hereinafter referred to as the "WORK"; and WHEREAS, the CONSUL TANT represents it is licensed, qualified and willing to provide such services pursuant to terms and conditions of this Agreement.

NOW, THEREFORE, in consideration of the mutual promises, covenants, and conditions set forth herein, under the direction of the City Manager or City Engineer, CITY and CONSULTANT agree as follows:

I. SERVICES TO BE PERFORMED BY THE CONSUL TANT
A. Authorized Scope of Services: Services will be provided on an on-call basis and under a Task Order process between the CITY and the CONSUL TANT, on a time and material basis. Work under the on-call basis will consist of plan review services.

B. Additional Services: The CONSUL TANT agrees to perform all services necessary to complete in a manner satisfactory to the CITY the plan and review services at the rates identified in attached Exhibit "A" - Hourly Rate Schedule.

II. TERM
This agreement is for a period of three (3) years beginning February 10, 2026 with an option for up to two (2) one-year extensions. The CITY reserves the right to utilize other consultants for the same services as needed.

Ill. TIME OF PERFORMANCE
This agreement shall be in effect the date of the City Council approval and the CONSULTANT shall commence performance of and complete the work within the time specified for each task.

If the CONSUL TANT fails to complete the WORK within the time specified, plus any extensions of time which may be granted, the CITY shall determine the percent of each work item completed and shall pay the CONSUL TANT on that basis.

CONSUL TANT shall not be responsible for delays which are due to causes beyond the CONSULTANT'S reasonable control. In the case of any such delay, the time of completion shall be extended accordingly in a writing signed by both parties, but CONSULTANT shall not be entitled to additional compensation as a result of such delay.

IV. COMPENSATION
A. Total Compensation: To be negotiated, Time and Material, per Project.

B. Payment of Compensation: The CONSULTANT shall be paid no later than thirty (30) days following submission of a written, verified billing to the CITY. Said billing shall include the percentage of each task completed to date and since the date of the preceding billing, if any. All billings shall be subject to verification and approval by the CITY.

V. AUTHORIZED REPRESENTATIVE
A. CITY: The City Manager, Assistant City Manager or City Engineer shall represent the CITY in all matters pertaining to the services to be rendered under this Agreement, except where approval of the City Council of the City of Reedley is specifically required.

B. CONSULTANT: The President shall represent and act as CONSULT ANT in all matters pertaining to the services to be rendered by it under this Agreement.

VI. TERMINATION
The right to terminate this Agreement, with or without cause, may be exercised by either party, without prejudice to any other right or remedy to which the terminating party may be entitled at law or under this Agreement.

A. Termination By Either Party Without Cause: The CITY or CONSULTANT may terminate this Agreement at any time by giving written notice to the other of such termination and specifying the effective date thereof, at least thirty (30) days before the effective date of such termination.

B. Termination of Agreement for Cause: The CITY may by written notice to the CONSUL TANT specifying the effective date thereof, immediately

terminate the whole or any part of this Agreement in any of the following circumstances:

1. If the CONSUL TANT fails to perform the services called for by this Agreement within time(s) specified herein or any extension thereof; or

2. If the CONSUL TANT fails to make progress under this Agreement as to endanger performance of this Agreement in accordance with its terms, and does not correct such failure within a period of ten (10) days (or longer period as the CITY may authorize in writing) after receipt of notice from the CITY specifying such failure.

C. Post-Termination:

1. In the event the CITY terminates this Agreement with or without cause, the CITY may procure, upon such terms and such manner as it may determine appropriate, another party to complete the services under this Agreement.

2. Except with respect to defaults of subconsultants, the CONSUL TANT shall not be liable for any excess costs if the failure to perform this Agreement arises out of causes beyond the control and without the fault or negligence of the CONSUL TANT. Such causes include, but are not limited to, acts of God or of the public enemy, floods, epidemics, quarantine restrictions, strikes, and unusually severe weather; but in the event of the failure to perform is caused by the default of a subconsultant, the CONSUL TANT shall not be liable for failure to perform, unless the services to be furnished by the subconsultant were obtainable from other sources in sufficient time and within budgeted resources to permit the CONSUL TANT to meet the required delivery schedule or other performance requirements.

3. Should the Agreement be terminated with or without cause, the CONSULTANT shall provide the CITY with all finished and unfinished documents, data, studies, services, drawings, maps, models, photographs, reports, etc., prepared by the CONSUL TANT pursuant to this Agreement. The use of all finished and unfinished work product shall be in accordance with Section XI, Documents and Data.

4. Upon termination, with or without cause, CONSUL TANT will be compensated for the services satisfactorily performed to the date of termination according to compensation provisions contained herein;

provided that, upon termination for cause, the CITY may withhold such amount as the CITY deems appropriate to compensate the CITY for costs or damages incurred as a result of the
CONSUL TANT's default. In no event, shall the total compensation paid CONSULTANT exceed the total compensation agreed to herein.

5. If, after notice of termination of this Agreement for cause, as provided for in this article, it is determined for any reason that the CONSUL TANT was not in default under the provisions of this article, then the rights and obligations of the parties shall be the same as if the Agreement was terminated without cause.

6. Termination of this Agreement shall not terminate any obligation to indemnify, to maintain and make available any records pertaining to the Agreement, to cooperate with any audit, to be subject to offset, or to make any reports of pre-termination activities.

VII. INTEREST OF OFFICIALS AND THE CONSUL TANT
A. No officer, member, or employee of the CITY who exercises any functions or responsibilities in the review or approval of this Agreement shall:

1. Participate in any decision relating to this Agreement which effects his personal interest or the interest of any corporation, partnership, or association in which he has, directly or indirectly, any interest; or

2. Have any interest, direct or indirect, in this Agreement or the proceeds thereof during his tenure or for one year thereafter.

B. The CONSUL TANT hereby covenants that he has, at the time of the execution of this Agreement, no interest, and that he shall not acquire any interest in the future , direct or indirect, which would conflict in any manner or degree with the performance of services required to be performed pursuant to this Agreement. The CONSUL TANT further covenants that in the performance of this work, no person having any such interest shall be employed.

VIII. NO PERSONNEL, AGENCY OR COMMISSION
The CONSUL TANT warrants, by execution of this Agreement, that no personnel agency has been employed or retained to solicit or secure this contract upon an agreement or understanding for a commission, percentage, brokerage or contingent fee, excepting bona fide established commercial or selling agencies maintained by the CONSUL TANT for the purpose of securing business. For breach or violation of this warranty, the CITY

shall have the right to annul this Agreement without liability or, in its discretion, to deduct from this Agreement price or consideration, or otherwise recover, the full amount of such fee, commission, percentage, brokerage fee, gift, or contingent fee.

IX. SUBCONTRACTING
A. The CONSUL TANT shall not subcontract or otherwise assign any portion of the services to be performed under this Agreement without the prior written approval of the CITY.

B. Without limiting Paragraph A, in no event shall the CONSUL TANT subcontract services in excess of 50% of the contract amount, excluding specialized services. Specialized services are those items not ordinarily furnished by a consultant performing the particular type of project described in this Agreement.

X. INDEPENDENT CONTRACTOR
In the performance of the services herein provided for, the CONSUL TANT shall be, and is, an independent contractor and is not an agent or employee of the CITY. The CONSULTANT has and shall retain the right to exercise full control and supervision of all persons assisting the CONSUL TANT in the performance of said services hereunder.

The CONSUL TANT shall be solely responsible for all matters relating to the payment of its employees including compliance with social security and income tax withholding and all other regulations governing such matters.

XI. SPECIFICATIONS
All specifications, manuals, standards, etc., either attached to this Agreement or incorporated by reference, are binding as to the performance of the services specified in this Agreement unless they are changed by written amendment to this Agreement modified in writing to incorporate such changes.

XII. DOCUMENTS/DATA
A. Ownership of Documents: All original papers and documents, produced as a result of this Agreement, shall become the property of the CITY. In addition, CITY shall be provided with access and use of any other papers and documents consistent with the purpose and scope of services covered by this Agreement. Any additional copies, not otherwise provided for herein, shall be the responsibility of the CITY.

Documents, including drawings and specifications, prepared by CONSUL TANT pursuant to this Agreement, are not intended or represented to be suitable for reuse by CITY or others on extensions of

the WORK or on any other project. Any use of the completed documents for other projects and any use of incomplete documents without the specific written authorization from CONSUL TANT will be at CITY's sole risk and without liability to CONSUL TANT. Further, any and all liability arising out of changes made to CONSUL TANT's deliverables under this Agreement by CITY or persons other than CONSUL TANT is waived as against CONSUL TANT, and the CITY assumes full responsibility for such changes made by the CITY or its agents unless the CITY has given CONSULTANT prior notice and has received from CONSUL TANT written consent for such changes.

8. Publication: No report, information, or other data given or prepared or assembled by the CONSULTANT pursuant to this Agreement, shall be made available to any individual or organization by the CONSUL TANT without the prior written approval of the CITY. Notwithstanding the foregoing, however, the CONSUL TANT shall not be required to protect or hold in confidence and confidential information which (1) is or becomes available to the public with the prior written consent of the CITY; (2) must be disclosed to comply with law; or (3) must be disclosed in connection with any legal proceedings.

C. Copyrights: The CONSULTANT shall be free to copyright material developed under this Agreement with the provision that the CITY be given a nonexclusive and irrevocable license to reproduce, publish or otherwise use, and to authorize others to use the material for government or public purposes.

XIII. INDEMNIFICATION AND INSURANCE
A As respects acts, errors, or omissions in the performance of services, CONSULTANT shall indemnify and hold harmless CITY, its elected and appointed officers, employees, and CITY designated volunteers from and against any and all claims, demands, losses, defense costs, liability or damages arising directly out of CONSUL TANT's negligent acts, errors or omissions in the performance of his/her services under the terms of this Agreement; except to the extent those arise out of the negligent acts of CITY.

8. As respects all acts or omissions which do not arise directly out of the performance of services, including but not limited to those acts or omissions normally covered by general and automobile liability insurance, CONSULTANT shall indemnify, defend (at CITY's option), and hold harmless CITY, its elected and appointed officers, agents, employees, representatives, and designated volunteers from and against any and all claims, demands, defense costs, liability, or damages of any kind or

nature arising out of or in connection with CONSUL TANT (or CONSUL TANT's subcontractors, if any) performance or failure to perform, under the terms of this Agreement; except to the extent those which arise out of the negligent acts of CITY.

C. Without limiting CITY's right to indemnification, it is agreed that CONSUL TANT shall secure prior to commencing any activities under this Agreement, and maintain during the term of this Agreement, insurance coverage as follows:

1. Workers' Compensation insurance as required by California statutes, and Employer's Liability Insurance in an amount not less than One Million Dollars ($1,000,000).

2. Commercial general liability insurance with a combined single limit of not less than One Million Dollars ($1,000,000) per occurrence.

Such insurance shall include coverage for Premises and
Operations, Contractual Liability, Personal Injury Liability, Products and Completed Operations Liability, Broad Form Property Damage (if applicable), Independent Contractor's Liability (if applicable).

3. Professional liability insurance coverage, in an amount not less than One Million Dollars ($1,000,000).

4. Comprehensive automobile liability insurance coverage, in an amount not less than One Million Dollars ($1,000,000) per occurrence. Such insurance shall include coverage for owned, hired, and non-owned automobiles and shall be provided by a business automobile policy.

D. The City Manager is authorized to reduce or modify the requirements set forth above in the event he/she determines that such reduction is in the CITY's best interest.

E. Each insurance policy required by this Agreement shall contain the following clause:
"This insurance shall not be canceled, any change in scope or coverage, or non-renewed until after thirty (30) days prior written notice has been given to the City Clerk, City of Reedley, 845 G Street, Reedley, CA 93654." The clause shall not contain "shall endeavor," best efforts or similar qualifiers.

In addition, the Commercial general liability and comprehensive

automobile liability policies required by this Agreement shall contain the following clauses:
"It is agreed that any insurance maintained by the City of Reedley shall apply in excess of and not contribute with insurance provided by this policy."
For the general liability and automobile policies only, the City of Reedley, its officers, agents, employees, representatives and designated volunteers are added as additional insured's as respects operations and activities of, or on behalf of the named insured, performed under contract with the City of Reedley.

F. Prior to commencing any work under this Agreement, CONSUL TANT shall deliver to CITY insurance certificates confirming the existence of the insurance required by this Agreement, and including the applicable clauses referenced above. Within thirty (30) days of the execution date of this Agreement, CONSULTANT shall provide to CITY endorsements to the above-required policies, which add to these policies the applicable clauses referenced above. Said endorsements shall be signed by an authorized representative of the insurance company and shall include the signatory's company affiliation and title. Should it be deemed necessary by CITY, it shall be CONSUL TANT's responsibility to see that CITY receives documentation acceptable to CITY which sustains that the individual signing said endorsements is indeed authorized to do so by the insurance company. CITY has the right to demand and to receive within a reasonable time period, copies of any insurance policies required under this Agreement.

G. In addition to any other remedies CITY may have if CONSULTANT fails to provide or maintain any insurance policies or policy endorsements to the extent and within the time herein required, CITY, may, at its sole option:

1. Obtain such insurance and deduct and retain the amount of the premiums for such insurance from any sums due under the Agreement; or

2. Order CONSULTANT to stop work under this Agreement and/or withhold any payment(s) which become due to CONSUL TANT hereunder until CONSULTANT demonstrates compliance with the requirements hereof; or

3. Terminate this Agreement.

Exercise of any of the above remedies, however, is an alternative to other

remedies CITY may have and is not the exclusive remedy for CONSUL TANT's failure to maintain insurance or secure appropriate endorsements.

Nothing herein contained shall be construed as limiting in any way the extent to which CONSUL TANT may be held responsible for payments of damages to persons or property resulting from CONSUL TANT's or its subcontractor's performance of the work covered under this Agreement.

XIV. NON-DISCRIMINATION
CONSULTANT and all subcontractors shall not discriminate against any employee or applicant for employment on the basis of race, color, national origin, or sex in the performance of this Agreement. The CONSUL TANT shall carry out applicable requirements of 49 CFR part 26 in the award and administration of Caltrans-assisted contracts. Failure by the contractor to carry out these requirements is a material breach of this Agreement, which may result in the termination of this Agreement.

XV. MISCELLANEOUS PROVISIONS
A. Asbestos and Hazardous Materials: In providing its services hereunder, CONSUL TANT shall not be responsible for identification, handling, containment, abatement, or in any other respect, for any asbestos or hazardous material if such is present in connection with the WORK. In the event the CITY becomes aware of the presence of asbestos or hazardous material at the jobsite, CITY shall be responsible for complying with all applicable federal and state rules and regulations, and shall immediately notify CONSULTANT, who shall then be entitled to cease any of its services that may be affected by such presence, without liability to CONSUL TANT arising therefrom.

B. Successors and Assigns: This Agreement shall be binding upon and shall inure to the benefit of any successors to or assigns of the parties.

C. Prohibition of Assignment: Neither the CITY nor CONSULTANT shall assign, delegate or transfer their rights and duties of this Agreement without the written consent of the other party.

D. Dispute/Governing Law: Any dispute not resolvable by informal arbitration between the parties to this Agreement shall be adjudicated in a Court of Law under the laws of the State of California.

E. Notices: Notice shall be sufficient hereunder if personally served upon the City Clerk of the CITY or an officer or principal of the CONSUL TANT, or if sent via the United State Postal Service, postage prepaid, addressed as

follows:

CITY OF REEDLEY
1733 Ninth Street
Reedley, CA 93654
Attn: City Clerk

TRI CITY ENGINEERING, INC
4630 W. Jennifer Ave., Suite 101
Fresno, CA 93722
Attn: Daniel E. Jauregui
F. JurisdictionNenue/Waiver of Removal: This Agreement shall be administered and interpreted under the laws of the State of California.

Jurisdiction of litigation arising from this Agreement shall be in that State.

Any action brought to interpret or enforce this Agreement, or any of the terms or conditions hereof, shall be brought in Fresno County, California.

The CONSUL TANT hereby expressly waives any right to move any action to a county other than Fresno County as permitted pursuant to Section 394 of the California Code of Civil Procedure.

G. Integration/Modification: This Agreement and each of the exhibits referenced herein, which are incorporated by reference, represents the entire understanding of the CITY and the CONSUL TANT as to those matters contained herein. No prior oral or written understanding shall be of any force or effect with respect to those matters covered hereunder.

This Agreement may not be modified or altered except in writing signed by the CITY and the CONSULTANT.

H. Conflict with Law: If any part of this Agreement is found to be in conflict with applicable laws, such part shall be inoperative, null and void insofar as it is in conflict with said law, but the remainder of the Agreement shall be in full force and effect.

I. Attorney's Fees: In the event either party commences any action, arbitration or legal proceedings for the enforcement of this Agreement, the prevailing party, as determined by the court or arbitrator, shall be entitled to recovery of its reasonable attorney's fees and court costs incurred in the action brought thereon.

J. Construction: This Agreement is the product of negotiation and compromise on the part of each party and the parties agree, notwithstanding Civil Code Section 1654, that in the event of uncertainty the language will not be construed against the party causing the uncertainty to exist.

K. Authority: Each signatory to this Agreement represents that it is authorized to enter into this Agreement and to bind the party to which its signature represents.

L. Headings: Section headings are provided for organizational purposes only and do not in any manner affect the scope or intent of the provisions thereunder.

IN WITNESS WHEREOF, this Agreement is executed on the day and year first above written.

TRI CITY ENGINEERING, INC.
a California S Corporation
BY: __________ _
Daniel E. Jauregui
President
Attachments:

Exhibit "A": Hourly Rate Schedule

CITY OF REEDLEY
a California municipal corporation
BY: ------------- Nico I e R. Zieba
City Manager

RECOMMENDED FOR APPROVAL
BY: ------------- Mari I u S. Morales, P.E.

City Engineer

Tn1 P._1_ TV_.- - ,,-1111 ~- 11 = - I
engineering
Exhibit "A"
4630 West Jennifer Avenue, Suite 101
Fresno, California 93722-6415
Tel: (559) 447-9075
Fax: (559) 447-9074
Email: [email protected]
www.TriCityEngineering.com

FEES FOR PROFESSIONAL SERVICES
Effective July I, 2025 through June 30, 2026
Hourly Rates

PROFESSIONAL AND OFFICE
Principal Engineer (Professional)
Associate Engineer
AutoCAD Draftsperson
Administrative Assistant

EXPENSES
Consultant Charges times 15%
Fees advanced on behalf of client, times 25%
Survey Equipment:

Mileage and Transportation over 50 miles

MISCELLANEOUS
Vellum or Bond CADD Plots
Mylar CADD Plot
Color Photo Plot
Bond Copies
Flash Drive Files
Errors & Omission Insurance coverage in excess of $50,000 $190.00
$160.00
$135.00
$125.00
Times 1.15
Times 1.25
.75 cents/mile
$15.00/plot
$25.00/plot
$50.00/plot
$ 5. 00/ sheet
$15.00/each
5% surcharge on amount billed. $500.00 minimum.
------
ACEC
Reedley City Council Regular Meeting
2/10/2026 Item 4
Due to the size of this item it was uploaded as a
separate document
Please visit:
reed ley .ca .gov/ city-cou nci I/ city-cou nci 1-
agendas/
Feb 10-ltem 4
DATE:

TITLE:

February 10, 2026

REEDLEY CITY COUNCIL
D Consent
C8] Regular Item
D Workshop
D Closed Session
D Public Hearing
ITEM NO: 5 ----

REVIEW THE STATUS OF THE MID-YEAR CITY BUDGET AND CONSIDER ITEMS

PERTAINING TO VARIOUS OPERATING PROGRAMS AND CAPITAL PROJECTS A) ADOPT RESOLUTION NO. 2026-007 AMENDING THE 2025-26 ADOPTED BUDGET APPROPRIATING $1,844,136 IN MULTIPLE CITY FUNDS FOR

VARIOUS OPERATING PROGRAMS AND CAPITAL PROJECTS
SUBMITTED: Paul A. Melikian, Assistant City Manager~
APPROVED: Nicole R. Zieba, City Manager

RECOMMENDATION
That the City Council receive the mid-year budget review, summarizing the City's financial position at December 31, 2025, and adopt resolution 2026-007 that appropriates $1,844,136 in multiple City funds for various operating programs, capital projects, and fund transfers as detailed herein.

EXECUTIVE SUMMARY
The annual Mid-Year Budget Review is an essential exercise to maintain financial stability, and provides the City Council and public an opportunity to review the General Fund and other City funds outside of the annual budget process. The review also provides an opportunity to adjust appropriations to achieve a more accurate budget for the current fiscal year resulting in greater budget transparency.

The following Mid-Year Budget Review covers the first six months of the 2025-26 fiscal year from July 1, 2025 through December 31, 2025. Typically, most attention is paid to major operating funds, such as the General Fund, Public Safety Sales Tax, Gas Tax, and Water and Wastewater Enterprise funds, with special attention to the largest and most vital revenue sources for the General Fund, which include Property Tax, Sales Tax, Franchise Fees, and the Reedley Community Facilities District.

The major takeaway from the budget review is that the City remains on good financial footing at mid-year with no significant issues to report. Although inflation has cooled, some equipment purchases are now being affected by tariffs. The increased cost for just about everything are still being felt in every operation, including utility enterprise operations.

The number of projects being re-budgeted at mid-year partly illustrates the pace of activity and workload within the organization. Staff are monitoring economic conditions carefully, continuing to focus on building reserves for an uncertain future and maintaining essential services to the community. There are several facilities projects in the City's budget that are underway or getting started this year. They include the new animal shelter, Fire Department storage facility, expansion of Police Department headquarters, and the new Reedley Civic Center and Council Chamber. These once in a generation projects will ensure that the City has the capacity to provide services to a growing population. As such, new facilities are large onetime cost items that must be budgeted carefully and prioritized for the next several fiscal years.

MID YEAR DISCUSSION
FY 2024-25 General Fund Carryover
'Carryover' is a budgeting term used to define the amount of fund balance that is "carried over" from one fiscal year to the next. As part of the annual budget process, staff makes forecasts of hundreds of revenue and expenditure accounts to get to the expected ending fund balances for all City operating and capital funds.

The estimated ending fund balance in the General Fund as of June 30, 2025 in this year's budget was $1,837,701. The estimate was developed in March 2025, about four months before the end of the fiscal year, after analyzing hundreds of accounts. The actual ending balance was $2,966,777, a difference of $1,129,076. For fiscal year ending June 30, 2025, expenditures in the General Fund came in under original estimates by a sufficient amount to allow for the purchase of 1710 9th St for $600,000 and provide an allocation at mid-year to begin immediate clean-up of the blighted condition of the property. A portion of the remaining higher than anticipated carryover is requested to be used for various purposes outlined in this staff report.

Public agencies customarily have some amount of carryover resources from one year to the next, and actually budget for them in anticipation of using those resources in the following budget years. Given that the budget has thousands of line items and hundreds of projects, the timing of expenditures, payroll, and other costs are forecasted to the best ability of staff in February/March each year for months into the future.

Both revenue and expenditure estimates are done on a conservative basis to avoid city funding sources being overallocated and operating in a deficit. Since carryover funds fluctuate so much from year to year, it should always be considered one-time money and should not be allocated towards ongoing expenses.

General Fund Reserve
The City has a General Fund Reserve Policy that requires a target minimum amount of 'cash on hand' to be 90 days' worth of average monthly operating expenditures, which constitutes a margin or buffer for mitigating risks and providing a back-up for revenue shortfalls. The value of 90 days (three months) operating expenditures to be held in the General Fund Reserve is re-calculated every July, at the close of the previous fiscal year.

Effects from inflation continue to increase expenditures in the General Fund, as the City's vendors continue to pass along increases for chemicals, equipment, and supplies. The average monthly expenditures from the General Fund for the 2024-25 fiscal year were $1,663,493, therefore the 90-day reserve threshold amount is now $4,990,478. As of June 30, 2025, the cash on hand in the General Fund Reserve (Fund 002 & 006) was $5,512,848. Therefore, the cash on hand in the Reserve fund is $522,370 above the minimum target as set forth in the policy.

Interestingly, within the current interest rate environment, the current balance in the Reserve is sufficient to continue generating meaningful interest earnings that can offset some of the contributions that were previously required from the General Fund to maintain the minimum target, thus freeing up the General Fund to address other needs.

General Fund Status
The largest and most vital revenue sources for the City's General Fund are Property Tax, Sales Tax, Franchise Fees, and the Reedley Community Facilities District. As of mid-year, overall General Fund Revenue receipts are at 39% of budget, which is slightly behind last year's 44%.

Otherwise, overall General Fund revenue is within expectations though staff is watching sales tax revenue closely, as discussed further below. It is important to note that revenue streams from various sources come to the City at different points in the fiscal year; hence, there is no expectation that the City will be at 50% of revenue, 50% into the year.

Overall expenditures in the General Fund are at 56.6% of budget, which is slightly lower than last year at this time of 57.5%, but within expectations once one-time capital projects and budgeted fund transfers are considered. A line-item detail of mid-year expenditures for every department is attached to this report for further inspection.

Property Taxes
The FY 2025-26 Adopted Budget assumes relatively conservative growth in property tax revenue of 2%; however, this revenue stream is on track to end the year with higher than budgeted receipts due to a combination of new development hitting the tax roll and growth in the assessed valuations. This higher than anticipated level of property tax related revenue is expected to offset any shortfall of sales tax revenue, discussed below, and will be reflected in year-end budget estimates and planning for next year.

Sales Tax
Staff are moderately concerned about general sales tax at the mid-year point. As of January 2026, the City has received $49,100 less in Bradley Burns Sales Tax than last year at this time, or 5.7% lower. While not yet concerning, if this trend continues, the City will need to be cautious about the approximate $100.000 decline in revenue.

In the years following the 2020-2021 pandemic, sales tax revenue increased at a higher percentage than historical trends. Even before the pandemic induced economic conditions, sales tax was the most volatile and most difficult to forecast major revenue stream in the General Fund. In 2020 and 2021, strong sales tax activity had been a consistent occurrence throughout most of the Central Valley region, as most of the traditional travel, tourism and leisure activities were restricted, essentially redirecting that purchasing power to activities close to home. As pandemic conditions abated, pent up consumer demand and rising prices both contributed to continued strong sales tax numbers in 2022 and 2023. In 2023-24, the City's sales tax revenue began to soften, and receded from amounts collected in the immediate prior years. As a result, sales tax was budgeted at a more conservative level for this fiscal year.

Public Safety Sales Tax
Staff has less concern for the Public Safety Sales Tax (PSST) fund at mid-year. Staff track and monitor expenditures in this fund carefully, as the tax is legally restricted to public safety use. In contrast to general sales tax, PSST is still performing as expected this fiscal year, bringing in about the same year to date amount as last year at this time. If the current trend continues, there is a chance that year end PSST revenue will fall short of the budgeted amount of $1,750,947, but not to the degree of the anticipated Bradley Burns sales tax shortfall.

Measure B Sales Tax
The same factors influencing strong sales tax performance in the immediate post pandemic years have benefited Measure B, as well as the softening of overall sales tax revenue that began last year. Measure B is still performing below expectation this fiscal year, and has brought in slightly less than last year at this time. If this trend is annualized, like PSST, Measure B would come in below the budgeted estimate of $2,638,529.

In March 2020, Reedley voters approved this¾ cent general sales tax measure to maintain essential City services. The new tax went into effect July 1, 2020, with the City receiving the first payment in September 2020. Staff has been careful to primarily use Measure B revenue for one-time capital items, funding essential/critical items such as: replacement law enforcement vehicles, urgent facility repairs, neighborhood street maintenance work, catch-up pension contributions, and beginning to set aside funds for once-in-a-generation capital projects.

Franchise Fees
Franchise Fees are paid to a municipality from a franchisee for "rental" or "toll" for the use of City streets and rights-of-way. The City has several Franchise Agreements in place with Pacific Gas & Electric, Southern California Gas Company, Comcast, and Mid Valley Disposal. FY 2025-26 budgeted General Fund revenue from these franchisees totals $1,332,529 and no issues are identified at the mid-year point.

Community Facilities District
The Mello-Roos Community Facilities Act of 1982, allows a city to establish a Community Facilities District (CFO) to finance a variety of services. The Reedley Community Facilities District was established in 2005 to finance operational expenses associated with public safety (police and fire) and park maintenance to single family homes, affordable/multi-family units, commercial or non-residential properties, and vacant land. The CFO is budgeted to bring in $1,473,503, and has been increasing in recent years due to new development, which has ongoing impacts on City services and requires additional resources to provide police, fire, and parks maintenance services.

Interest Earnings
The City's treasury pool, defined as the accumulation of all idle funds, has been able to take advantage of higher interest rates since mid-2022. Portfolio earnings, net of fees, for 2nd quarter ending December 31, 2025 total $579,554. Prior 2nd quarter net portfolio earnings for the same 12-month period one year ago were $860,869, the result of a stable cash position and improving interest earnings. This year's Adopted Budget assumed $1,152,800 in interest earnings for the entire fiscal year; and if the current trend continues, it will hit the budgeted estimate.

Gas Tax
The City utilizes gas tax revenue to fund most of its Streets Maintenance staffing. Gas tax revenue continues to be an area of concern that remains volatile with State projections varying sharply from quarter to quarter. The revenue shortfalls over the last several years have required other eligible road maintenance funds to pick up costs that were previously covered by Gas taxes. In addition to 'traditional' gas tax revenue, the City utilizes SB 1 Road Maintenance and Rehabilitation Account (RMRA) revenue for specific road improvement projects submitted to the State of California, and are not eligible to be used for the day to date streets maintenance operations that traditional Gas taxes pay for.

California is currently piloting a "Road Charge" program to replace the declining gas tax with a per-mile fee, ensuring drivers of fuel-efficient and electric vehicles (EVs) pay for road maintenance. A pilot program conducted through January 2025 tested this "user pays" system, with a final report due to the State Legislature by December 2026.

The budget assumes $712,499 in traditional gas tax revenue and $748,052 in RMRA funding. Based on the latest available estimates, overall Gas Tax revenue is anticipated to come in slightly higher than budgeted, and no issues are identified with these restricted funds at mid-year.

Utility Enterprise Funds
Similar to the General Fund Reserve, the City has a reserve policy for the enterprise operations, specifically Water, Wastewater, and the Municipal Airport to maintain a minimum level of working capital, equivalent to 45 days operating expenditures. Monthly operating expenditures excludes capital outlay, debt service and depreciation expense. The minimum 45-day reserve threshold working capital amount for this year and last year are shown in the table below.
45-day Reserve Threshold FY 2025-26 FY 2024-25
Municipal Airport Enterprise Fund $ 32,531 $ 35,135
Water Enterprise Fund 463,943 594,868
Wastewater Enterprise Fund 725,466 698,743

Working capital, defined as current assets less current liabilities, includes both operating and capital set aside funds . The Airport, Water, and Wastewater enterprise operations comfortably exceed the reserve threshold as of June 30, 2025; however, the minimum reserve targets have significantly increased over the last few years as inflation has taken its toll on day-to-day operational costs.

Mid-Year Comparison
The major revenue sources for the General Fund and Enterprise Funds are shown below as of December 2025 and compared with the mid-point of prior years.

Source December 2025 December 2024 December 2023
% of % of
Actual Budget Actual Budget Actual
Rec'd Rec'd
Property Tax $ 810,393 53% $ 762,346 52% $ 722,017
General Sales Tax 644,826 28% 711,602 32% 783,319
Safety Sales Tax 561,553 32% 568,357 33% 643,779
Measure B Sales Tax 842,675 32% 857,369 33% 785,042
Prop Tax in Lieu of VLF 1,616,890 53% 1,447,979 51% 1,367,214 Water Sales 3,143,830 55% 2,780,212 55% 2,380,088
Wastewater Fees 3,481,591 52% 3,258,394 50% 3,168,817
All revenue and expenditure line-item accounts can be found as a separate attachment.

Expenditures
% of
Budget
Rec'd
51%
33%
35%
28%
53%
55%
50%
When reviewing the attached reports, it is important to note that while expenditures are tracked on a lineitem basis, a department is only considered to be "over budget" when the departmental total of all expenditures exceeds the departmental total for appropriations. In other words, it is the "bottom line" that is analyzed. This encourages Departments to accurately code expenditures, even if an individual line item begins to run in the red, and thus helps to reflect a true history of spending habits and needs.

Appropriations between accounts can be 're-balanced' during the year with an administrative budget amendment or the following fiscal year during the budget process.

MID YEAR REBUDGET ITEMS
The following discussion highlights all requested appropriations included in the attached Resolution No. 2026-007 appropriating $1,844,136 in multiple City funds. The items are grouped by: 1) New Projects, 2) Existing Projects, and 3) Revenue Recognition.

1. New Projects
Fire Department River Rescue Boat - $50,000
The acquisition of a rescue boat was previously discussed in concept with the City Council during budget deliberations last year, but was not funded at the time. Since then, the City has received a generous donation from the estate of a former City employee who wished to support the Fire Department. In addition, the City has been awarded a grant from the Sierra Kings Healthcare District (SKHCD) for up to $25,000 towards the boat and related ·program costs. It is anticipated that the estate donation and SKHCD grant will contribute equally to this purchase. The attached budget amendment recognizes both the estate donation and grant revenue to the budget so the purchase may be made once all appropriate grant documentation is executed.

The rescue boat will enhance the Department's ability to protect the citizens and visitors of Reedley by expanding emergency response capabilities on the Kings River by allowing police and fire personnel to

safely access incident scenes that are otherwise unreachable by ground units, and to transport injured patients from the incident location to EMS personnel.

Reedley Library Construction - $90,000
During preliminary site construction operations, it was found that a City storm drain main was located within the parcel where the new library is being built and would run under the proposed building. The storm drain main is necessary for transporting storm drainage runoff and will receive additional runoff from the new library site, therefore it needed to be relocated. The storm drain main is being relocated outside of the property limits of the library and into the City roadway along 11th Street. The City is providing a portion of the funding in the amount of $90,000 to perform this work in conjunction with the County of Fresno to keep construction moving along, and to ensure City facilities are located within the City right of way. There is adequate funding in the storm drain utility development impact facilities account to cover this expense.

LLMD Zone FF - $1,750
Landscape and Lighting Maintenance District Zone FF was recently established for the continued care of public improvements within its boundaries. The City incurs one-time formation costs of approximately $1,750 every time a new zone established. In this case, the cost was not included in the current year budget.

2. Existing Projects
Current projects are those that were either 1) included in the Adopted Budget last year but need to be rebudgeted; 2) were approved by the City Council on a prior agenda with supporting appropriations now being requested; or 3) current/recent operational items that have arisen during the year that need to be addressed.

Reedley Fireworks Show - $10,000
The City Council has funded a fireworks show to commemorate Independence Day for the last 4-5 years as part of the Greater Reedley Chamber of Commerce 'Celebrate America' event, scheduled this year for July 2, 2026. Originally starting at $5,000, the show's cost the last few years has been $10,000. However, inflation has reduced the length of the show since individual fireworks are now more expensive. The contracted cost for the 2026 show is $15,000; however, since the current budget is only for $10,000, an additional $5,000 is needed to fully fund the show. The remaining $5,000 is necessary to cover the second half of the cost of the 2025 show, which was invoiced and paid too late to be expended from last year's budget. This year's show, at $15,000, is anticipated to be approximately 15 minutes in duration.

Utility Master Plan Update - $1391049
The City is currently under contract with a consultant to update the City's Utility Master Plan for water, wastewater, and storm drainage. Prior to hiring the consultant, staff began converting some of the utility data the city had over to GIS; however, there was not enough time to fully convert the data over to GIS.

The data that was converted over to GIS was shared with the consultant, and they informed staff that work still needed to be done to fully convert all of the utility information to GIS, and that they could perform the service. The consultant provided staff with examples of prior GIS conversion work performed for other municipalities, and staff is confident that the consultant can perform the work. The amount to convert the remaining utility data to GIS is $139,049, and there is adequate funding available in the related utility development impact facilities accounts to cover this expense.

Frankwood Avenue Improvements - $1191987
This previously approved project encompasses Frankwood Avenue from Dinuba Avenue to the southern City limits. The project design is anticipated to begin in spring 2026, and the requested appropriation is for the federal grant portion as well as the local match portion of the budget. The estimated cost for design is $136,500; however, there was $16,513 in federal funds previously allocated for this project as part of the

current year budget, Staff is requesting $119,987 due to partial funding already being allocated. There is adequate funding in Measure C Street Maintenance and federal funding for this expense.

T. L. Reed Safe Routes to School Project Design - $157,100 The City was awarded nearly $1,000,000 from Measure C for the T.L. Reed Safe Routes to School Project.

The project design is anticipated to begin this spring and the amount allocated as part of the grant for design was $157,100. The design amount was not included in the current year budget, and is fully reimbursable as part of the grant.

Local & Collector Streets Improvement Project - $204,584 Construction on the local and collector street improvement project is currently underway. The project is replacing/upsizing existing sewer and water mains, as well as improving minor concrete items and repaving the roadways along Hollywood, Acacia, Myrtle, Birch, Linden and North Avenues. While in construction, staff identified an existing sewer main in the alley bounded by North Ave, G St, 8th St, and F St that had roots growing into the main. Staff requested that a quote be provided by the contractor to extend the replacement limits of the sewer main to include the alley since work was planned on a small segment of this main within North Ave as part of the current project. Staff reviewed the quote and is requesting that Council approve an additional $204,584 in Wastewater Enterprise funds be added to the project to include the sewer improvements within the alley that were not previously identified. There is adequate funding available to cover this expense.

City Electricity Costs - $30. 000
Some City facilities that are funded from the General Fund are experiencing higher than budgeted electricity costs. The causes of these increases are being investigated; however, based on current projections, an additional $30,000 is required to fully fund energy costs over the next five months.

LLMD Zone P - $6,700
An additional $6,700 is required for the pruning of over-grown oak trees on South Frankwood Ave. between Davis Ave. and Shimizu. The trees were creating hazardous situation for vehicles and pedestrians. There is sufficient fund balance in Zone P.

Water System Permit Fees - $16,000
The City received a substantial increase in State mandated permit fees for the current fiscal year to be paid from the Water Enterprise Fund.

Street Sweeping - $12.500
The City's cost for street sweeping services have increased due to new residential developments. In addition, the new agreement negotiated in December of 2025 with the vendor included a small inflationary increase.

Wastewater Division Taxes - $1. 100
The City has experienced an increase in Consolidated Irrigation District parcel taxes for properties under the purview of the Wastewater Division.

Wastewater Division Professional Services - $7,500
Additional expenses were incurred from the results of the required annual electrical preventive maintenance service. The additional appropriation request will cover the overage.

Wastewater Equipment Repairs - $65,000
Unexpected equipment failures including two air conditioning units, influent pump motor, anoxic pump replacement, and a water pump replacement have resulted in exceeding budget appropriations.

Fortunately, the Wastewater Enterprise Fund maintains a healthy reserve for unexpected repair needs such as these.

Wastewater Treatment Plant Centrifuge Replacement - $130,000 Staff previously budgeted $585,000 for the purchase of a new centrifuge at the Waste Water Treatment Plant. The proposals from vendors were received in February of 2025 for budgeting purposes. When staff was ready to purchase the equipment at the end of 2025, the vendor updated their quote stating that tariffs and steel costs have resulted in substantial price increases. Staff are currently investigating all available options to complete this critical project at a lower cost; however, the appropriation for the additional amount is being requested at this time so that the project can move forward as soon as the most cost-effective solution is identified. Should the project end up costing less than the additional amount requested, the remaining unspent project budget will revert to the enterprise fund balance and be available for other needs.

Equipment Shop Internal Service Fund - Electrician Equipment - $1,500 With the addition of the second City Electrician position, the City procured an additional boom truck with specialized equipment that is subject to an annual inspection fee of $1,500 that was not budgeted for.

New City Payroll & Timekeeping System - $30,000
Last year, the City began transitioning its payroll & timekeeping systems to another provider. The transition is substantially complete; however, there was an unanticipated cost of $30,000 for retaining access to the previous system for longer that was originally anticipated.

Municipal Airport Design Work - $10,000
The City is responsible for all costs associated with the removal of the already existing underground fuel tanks once the above ground fuel farm is operational. The Federal Aviation Administration (FAA) does not cover any of this cost. The City is currently under contract for the design work of the above ground fuel farm with C&S Companies. Staff has requested an amendment to the agreement to include the design to remove the underground fuel tanks. Since work is already being performed, there is a cost savings to wrapping this portion of work into the already existing agreement. This will increase the cost by $10,000.

Municipal Airport Fuel Operations - $38,000
The existing fuel farm experienced an unbudgeted maintenance problem that had to be addressed earlier this fiscal year. The City also renewed its point-of-sale contract for multiple years which was an overall cost savings for the airport. The additional amount request for both of these items is $7,585.

More significantly, the amount of fuel being purchased at the airport has increased, primarily due to the partnership with the Reedley College Aviation Program. Staff is anticipating that an additional load of aviation fuel will need to be purchased before June 30th , and is requesting an additional $34,000 to cover this cost. Fuel sale revenue is anticipated to exceed this cost; therefore, this additional consumption will benefit the Airport enterprise fund.

Municipal Airport Legal Services - $1,000
Staff has worked with the City Attorney more often this fiscal year associated with the loss of the Fixed Based Operator, and to review and sign paperwork required by the FAA associated with the Runway End Light and Above Ground Fuel Farm design projects. Staff is requesting $1,000 to cover expenses already paid and finishing out the fiscal year.

Municipal Airport Site Maintenance - $13,675
There are several factors contributing to the need to increase the airport site maintenance budget at midyear. While conducting the annual Caltrans inspection of the airport, it was discovered that some trees growing on the northwest end of the property had grown into the 'safety zone'. Caltrans required that the City to correct this infraction by November 13, 2025. This was an unbudgeted item of $2,500. Secondly, the supply of lights to replace runway and taxiway lights are running low. These are not purchased every year but bought in bulk when the supply is low. It is time to purchase backup lighting to ensure these bulbs stay on hand when needed , however this was not an anticipated cost this fiscal year.

With the early rain this year, the need to disc the airport property will be more frequent which will require at least one extra discing and increased use of herbicide. Lastly, ceiling repairs will be completed in the Fixed Based Operator (FBO) office, which has excessive water damage and needs to be repaired before a new FBO takes over.

Reedley College Project Facility Damages - $61000
Reedley College experienced an accident in their aircraft with one of their students on the runway. This caused damage to a single facing indicator light. The replacement light is $5,598, which will be charged to Reedley College for reimbursement. An amount of $6,000 is being requested to cover the purchase of the light and unforeseen site improvement costs associated with the ADA path of travel.

Community Center Security & Maintenance - $181000
Staff at the Community Center are unable to view existing surveillance camera footage without the signal being lagged due to limited technological capabilities, which makes the footage choppy and images freeze.

An estimate was received to install cabling to each monitor/TV that will have the ability to stream the camera footage. The estimate also includes the install of monitors/TVs that are not currently wall mounted for the total cost of $14,000.

In addition, the two largest HVAC units at the Center went down at the beginning of the fiscal year, which required a costly repair of $8,000. Due to this unforeseen repair, the general maintenance line item does not have adequate appropriations to finish out the fiscal year; therefore, staff is requesting $4,000 to cover projected maintenance needs for the next six months.

Opera House Ice Machine - $21013
The ice machine at the Opera House has been serviced to try and extend its life. The unit worked for only a couple of months before failing again. The technician recommends that the unit be replaced because of the age of the machine and the continued problems. Staff has received two quotes and is requesting an additional $2,013 to fully fund this project.

Opera House Stage Replacement - $61000
Last year, the City was the fortunate recipient of a T-Mobile Hometown Grant for $50,000 to replace the aging stage at the Reedley Opera House to expand access to the arts, support youth development, and ensure that the building remains open and active as a cherished venue for live performances. The project is now complete; however, there was a change order for $6,000 for the contractor to fabricate custom pieces for the stage to meet the specific needs of theater use. The total cost of the project was $80,769.

Family Assistance in Transitional Housing Facility (FAITH House) - $6)37 The improvements at the FAITH House are now complete. This project was funded by the earmark provided by the State in the amount of $150,000. During the siding project, structural issues were discovered which needed to be addressed before work could continue. Staff worked with a contractor to address the issue so the siding work could continue, and put the project over budget by $6,737.

3. Revenue Recognition
The following item recognizes new /unanticipated revenue to the City and provides offsetting expenditure appropriations to the operating or capital budget.

Police Department Headquarters Expansion - $5001000
State Senator Anna Caballero was able to secure an earmark in the current year state budget for $500,000 funded through California Office of Emergency Services. This earmark will be essential for the Police Department to complete necessary renovations to expand their headquarters into Reedley City Hall.

However, since it will be several years until Reedley's new Civic Center/City Hall is ready, the funds will be set aside in the existing General Fund Capital fund
Municipal Airport Restroom Project Contribution from Reedley College - $150,000 In 2025, the City completed a project to add a restroom facility to the municipal airport to support the Reedley College Aviation program that now operates part of their curriculum onsite as part of a mutually beneficial long-term partnership. The project ended up exceeding original cost estimates, and Reedley College has agreed to cover a large portion of the overage. The contribution of approximately $150,000 will reimburse the municipal airport enterprise fund for previously incurred costs.

FISCAL IMPACT
Approval of these items is in alignment with the City's financial policies, and supports ongoing efforts to maintain existing service levels to the community or serve to enhance or preserve City assets. Approval of the proposed mid-year budget adjustments will not have a negative impact on the City's financial position.

This is due to a majority of the requested appropriations being of a one-time nature, re-budgeting previously authorized projects/purchases, or to make a contribution to the General Fund Capital Set Aside.

ATTACHMENTS
Budget Resolution No. 2026-007
Summary Revenues & Expenditures by Fund
Revenue & Expenditure Detail by Fund

BUDGET AMENDMENT
RESOLUTION 2026-007
The City Council of the City of Reedley does hereby amend the 2025-26 Budget as follows:
sEcfibN I -lbblfioNs
Account Number
001-4120.6021
001-4127.2570
001-4127.5430
001-4127.6808
001-4290.3036
001-4290.6021
001-4300.5017
001-4350.6890
001-4425.4032
001-4660.4020
001-4660.4215
001-4665.4027
001-4670.2570
001-4670.4034
006-3832
007-4450.5109
016-4443.5109
019-4456.6245
030-4680.2313
030-4680.2329
041-3806
041-4730.2133
041-4730.2136
041-4730.3140
041-4730.4028
041-4730.5020
041-4730.5806
041-4730.6736
050-4500.2676
051-4510.5006
051-4515.6031
052-4510.2680
052-4510.3000
052-4510.4020
060-4490.2550
060-4490.4376
068-4141.2550
068-4141.3012
068-4141.3021
104-4270.5550
104-4274.6120
105-4275.6120
111-4281.6120
Total
Account Description
Admin Computers and Peripherals
Opera House Electrical
Opera House Ice Machine
Opera House Stage Project
Shared Govt Fireworks Program
Shared Govt Computers and Peripheral
Fire Department Rescue Boat
Police Support CalOES Upgrade
Streets Administration Street Sweeping
Community Center Equipment Repairs & Maintenance
Community Center Building Repair
Parks Maintenance Server Contract
Govt Building Electrical
Govt Building Faith House Maintenance
State Earmark PD Expansion
Federal Streets- Frankwood Ave Improvements
FCTA Street Maint • Frankwood Ave Improvements
FCT A Grants • TL Reed SRTS
LLMD Zone P
LLMD Zone FF
Airport Enterprise Reedley College Reimbursements
Airport Enterprise Fuel Av Gas
Airport Enterprise Fuel Operations & Supplies
Airport Enterprise Legal Services
Airport Enterprise Site Maintenance
Airport Enterprise Point of Sale Machine
Airport Enterprise Reedley College Project
Airport Enterprise Above Ground Fuel Tank Design• City Share Water Permit Fees
Wastewater Capital Centrifuge
Hollywood, Acacia, Birch, Myrtle, North Improvements
Wastewater Taxes
Wastewater Professional Services
Wastewater Equipment Repairs
Equipment Shop Telephone
Equipment Shop Equipment Repair Electrician
HR ISF Telephone
HR ISF Payroll Fees
HR ISF In House Training
DIF Storm Drain Developer Reimbursement
DIF Storm Drain Master Plan Update
DIF Wastewater Master Plan Update
DIF Water Master Plan Update
Amount
$ 500
3,000
2,013
6,000
10,000
2,803
50,000
5,053
12,500
4,000
14,000
2,000
30,000
6,737
500,000
47,888
72,099
157,100
6,700
1,750
150,000
34,000
4,000
1,000
13,675
3,585
6,000
10,000
16,000
130,000
204,584
1,100
7,500
65,000
1,500
1,500
500
30,000
1,000
90,000
69,970
42,569
26,510
$ 1,844,136
Purpose: The accompanying staff report dated February 10, 2026 highlights all requested appropriations included in this resolution. The items are grouped by: 1) New Projects, 2) Existing Projects, and 3) Revenue Recognition.

SECTION 11 - SOURCE OF FUNDING
Account Number Account Descrietion Amount
001-2710 General Fund Fund Balance (Decrease) $ 98,606
001-3770 General Fund Donations 25,000
001-3820 Sierra Kings Health Care District Grant 25,000 006-2710 GF Capital Set Aside Fund Balance (Increase) 500,000 007-3857 Federal Frankwood Ave Improvements 47,888
016-2710 FCTA Street Maintenance Fund Balance (Decrease) 72,099 019-3825 FCT A Grants TL Reed SRTS 157,100
030-2710 CFD Fund Balance (Decrease) 8,450
041-2710 Airport Enterprise Fund Balance (Decrease) 32,260 041-2710 Airport Enterprise Fund Balance (Increase) 150,000 041-3648 Airport Enterprise Fuel Sales 34,000
041-3806 Airport Enterprise Reedley College Reimbursements 6,000 050-2710 Water Operating Fund Balance (Decrease) 16,000 051-2710 Wastewater Capital Fund Balance (Decrease) 334,584 052-2710 Wastewater Operating Fund Balance (Decrease) 73,600 060-2710 Equipment Shop Fund Balance (Decrease) 3,000
068-2710 HR Fund Balance (Decrease) 31,500
104-2710 DIF Storm Drain Fund Balance (Decrease) 159,970 105-2710 DIF Wastewater Fund Balance (Decrease) 42,569
111-2710 DIF Water Fund Balance {Decrease} 26,510
Total $ 1,844,136
lmpact:-The accompanying staff report dated February 10, 2026 discusses fiscal impacts of requested appropriations.

REVIEWED: OMMENDED:

City Manager
The foregoing resolution was approved by the City Council of the City of Reedley on February 10, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN: APPROVED:

Mathew Tuttle, Mayor
ATTEST:

Ruthie Greenwood, City Clerk

2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Fund
Number
ml
Fund Description
- General Fund Reserve
iu•i Public Safety Sales Tax
005 Gas Tax
006 General Fund Capital Set Aside
007 Federal Street Projects - Federal Funds
008 Camacho Park - State Grant
010 LTF Art icle 3 Bicycle & Pedestrian
011 LTF Art icle 8 Streets & Roads
013 FCTA Sustainable Aviation
014 FCTA Flexible Funding
015 FCTA ADA Compliance
016 FCTA Street Maintenance
017 FCTA Pedestrians & Trails
018 FCTA Bike Facilities
019 FCTA New Technology
023 Road Repair and Accountability Act 2017
024 Community Development Block Grants
027 Senior Citizen Nutrition Grant
030 Landscape Lighting Maintenance District
032 Community Facilities Mtce District
034 Streetscape Assessment District
041 Airport
047 Groundwater Treatment Settlement
049 Water Capital
050
051 aD1La
052 Sewer
053 Solid Waste
060 Equipment Shop ISF
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
FYTD Actual
8,190,246
671,020
580,723
323,580
77,815
60,448
76,094
873
44,654
6,867
137,082
4,630
135,394
33,312
7,898
-
364,659
29,286
22,381
200,942
777,223
24,932
201,983
20,796
528,980
3,226,749
843,172
3,524,202
2,071,870
631,673
Adopted
Budget
$ 20,341,515
$ 750,000
$ 1,795,795
$ 712,499
$ 127,000
$ 254,777
$ 764,771
$ 32,500
$ 1,305,000
$ -
$ 430,810
$ 14,993
$ 436,803
$ 100,095
$ 23,606
$ 596,000
$ 748,052
$ 100
$ 32,241
$ 358,550
$ 1,471,003
$ 27,963
$ 389,917
$ 35,000
$ 525,000
$ 5,835,313
$ 892,000
$ 6,814,886
$ 3,124,544
$ 1,264,908
Amended
Budget
$ 20,889,690
$ 750,000
$ 1,795,795
$ 712,499
$ 127,000
$ 685,457
$ 764,771
$ 32,500
$ 1,305,000
$ -
$ 430,810
$ 14,993
$ 436,803
$ 100,095
$ 23,606
$ 596,000
$ 748,052
$ 527,896
$ 68,751
$ 358,550
$ 1,471,003
$ 27,963
$ 519,572
$ 35,000
$ 525,000
$ 5,835,313
$ 892,000
$ 6,814,886
$ 3,124,544
$ 1,264,908
Remaining Budget Pct% of Budget Met
$ Dqq LI.LI.Ll -=· 39.2~
$ 78,980 0 89.5%
$ 1,215,072 • 32.3%
$ 388,919 0 45.4%
$ 49,185 0 61.3%
$ 625,009 • 8.8%
$ 688,677 • 9.9%
$ 31,627 • 2.7%
$ 1,260,346 • 3.4%
$ (6,867) • 0.0%
$ 293,728 • 31.8%
$ 10,363 • 30.9%
$ 301,409 • 31.0%
$ 66,783 • 33.3%
$ 15,708 • 33.5%
$ 596,000 • 0.0%
$ 383,393 0 48.7%
$ 498,610 • 5.5%
$ 46,370 • 32.6%
$ 157,608 0 - 56.0%
$ 693,780 0 52.8%
$ 3,031 0 89.2%
$ 317,589 • 38.9%
$ 14,204 0 59.4%
$ (3,980) 0 100.8%
$ 2,608,564 0 55.3%
$ 48,828 0 94.5%
$ 3,290,684 0 51.7%
$ 1,052,674 0 66.3%
$ 633,235 n 49.9%
Pct % of Budget
Remaining
o0.89-o

10.5%

67.7%

54.6%

38.7%

91.2%

90.1%

97.3%

96.6%

0.0%

68.2%

69.1%

69.0%

66.7%

66.5%
100.0%

51.3%

94.5%

67.4%

44.0%

47.2%

10.8%

61.1%

40.6%

0.0%

44.7%

5.5%

48.3%

33.7%

50.1%
Summary Page 1 of 2
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Fund
Number
rmf;l
073
075
Fund Description
a, I Reso
I Deposits In Trust
lcoPS Program
[U"f Blighted Prooerties Remeaiat10
HtII Deve1opmo
- Develoom0
ea
Oa
ai 1:,00rtat10
orrarn.c
ml Development Impact Fee Fire Facilities
104 Development Impact Fee Storm Drain Facilities
105 Development Impact Fee Wastewater Facilities
109 Development Impact Fee Parks and Recreation Facilities 110 Development Impact Fee General Government Facilities 111 Development Impact Fee Water Facilities
896 RDA Successor Housing
~ RDA Successor Retirement
FYTD Actual
$ 2,950,470
$ 14,578
$ 143,899
$ 38,321
$ 65,147
$ 854
$ 11,581
$ 56,487
$ 32,341
$ 9,956
$ 8,079
$ 24,308
$ 582
$ 6,789
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Adopted
Budget
3,605,263
-
203,500
9,574
465,000
11,000
115,500
385,000
235,700
202,500
10,200
245,200
5,500
354,764
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Amended
Budget
3,605,263
-
203,500
9,574
465,000
11,000
115,500
385,000
235,700
202,500
10,200
245,200
5,500
354,764
Remaining Budget Pct% of Budget Met
$ o--.LI 70 ~ 81.8% 1
$ {14,578) • 0.0%
$ 59,601 0 70.7%
$ {28,747) 0 400.3%
$ 399,853 • 14.0%
$ 10,146 • 7.8%
$ 103,919 • 10.0%
$ 328,513 • 14.7%
$ 203,359 • 13.7%
$ 192,544 • 4.9%
$ 2,121 0 79 .2%
$ 220,892 • 9.9%
$ 4,918 • 10.6%
$ 347,975 • 1.9%
Grand Total I$ 26,1s2,s16 1 $ ss,os4,342 1 $ sG,121,1ss 1 $ 30,544,282 10 46.2% 1 Pct % of Budget
Remaining
8 ,o

0.0%

29.3%

0.0%

86.0%

92.2%

90.0%

85.3%

86.3%

95.1%

20.8%

90.1%

89.4%

98.1%

53.8%
Summa ry Page 2 of 2
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Fund
Number
ml
Fund Name
Publ D11 • ic Safety Sa les Tax
0 La01Ia1 ::ieI As1a 0
Federal Street Projects - Federal Funds
Camacho Park - State Grant
LTF Article 3 Bicycle & Pedestrian
LTF Article 8 Streets & Roads
FCTA Sustainable Aviation
FCTA Flexible Funding
FCTA ADA Com pliance
FCTA Street Maintenance
FCTA Pedestrians & Trails
FCTA Bike Facilit ies
FCTA New Tech nology
Road Repair an d Accountability Act 2017
Community Development Block Grants
American Rescue Plan Act 2021
Senior Citizen Nutrition Grant
Landscape Lighting Maintenance District
Community Facilities Mtce District
Streetscape Assessment District
AtrporI
Groundwater Treatment Settlement
Water Capital
053 I Solid Waste
060 F
068 a,, Reso
COPS Prog, a
Blighted Propert ies Remediation
100 Development Impact Fee Transportation Facilities
102 Development Impact Fee Law Enforcement Facilities
103 Development Impact Fee Fire Facilities
104 Development Impact Fee Storm Drain Facilities
105 Development Impact Fee Wastewater Facilities
109 Development Impact Fee Parks and Recreation Facilities ilDl Development Impact Fee General Government Facilities 111 Development Impact Fee Water Facilities
896 RDA Successor Housing
ffii I RDA Successor Retirement
Grand Total
Monthly Total
$ 1,864,149 $
I S 148,818 $
$ 92,041 $
$ $
$ 1,580 $
$ 72,107 $
$ $
$ 92,487 $
$ $
$ 8,430 $
$ $
$ $
$ $
$ $
$ $
$ $
$ 464,242 $
$ $
$ 7,204 $
$ 12,849 $
$ 120,834 $
$ 5,045 $
:;, L.:S,L44 :;,
$ $
$ - $
$ 306,574 $
$ - $
$ 370,735 $
$ 84,123 $
$ 113,416 $
$ 122,967 $
$ 17,572 $
$ 1,612 $
$ 74,488 $
$ 2,498 $
$ 3,276 $
$ 6,706 $
$ 81,913 $
$ 2,487 $
$ 2,487 $
$ 29,654 $
$ $
$ 250 $
I$ 4,133,1ss I $
FYTD Actual
12,800,223
1,024,398
495,219
1,285,000
44,950
148,203
32,044
894,443
4,293
29,899
-
1,393
-
-
492,833
29,468
156,417
737,541
11,603
LU'6,':J/L
241,961
3,280,820
363,386
3,464,129
1,435,720
640,637
2,993,240
93,147
38,625
178,753
4,593
46,034
30,827
118,440
72,391
6,705
58,352
15,000
280,156
FYTD
Encumbrance
$ 659,377
$ 8,699
$
$
$ 59,902
$ 197,795
$
$ 49,649
$
$ 316,311
$
$ -
$
$
$
$
$
$ -
$ -
$
$
$
:;, Ll'6,'6Ll
FYTD Actual +
Encumbrance
Total
$ 13,459,600
$ 1,033,097
$ 495,219
$ 1,285,000
$ 104,852
$ 345,998
$ 32,044
$ 944,092
$ 4,293
$ 346,210
$
$ 1,393
$ -
$
$
$
$ 492,833
$ -
$ 29,468
$ 156,417
$ 737,541
$ 11,603
:;, 4L f , r::,::,
$ - $ 241,961
$ 109,581 $ 109,581
$ (28,764) $ 3,252,056
$ 21,848 $ 385,234
$ 6,285 $ 3,470,414
$ 3,331 $ 1,439,051
$ 1,396 $ 642,033
$ 6,731 $ 2,999,971
$ $ 93,147
$ $ 38,625
$ 211,249 $ 390,002
$ 32,972 $ 37,565
$ 90,657 $ 136,691
$ 215,579 $ 246,406
$ 215,579 $ 334,019
$ 108,940 $ 181,331
$ 33,663 $ 40,368
$ 215,579 $ 273,931
$ - $ 15,000
$ - $ 280,156
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
:;,
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
31,1s9,s1s I $ 2,1ss,1so I $ 34,s14,99s I $
Adopted
Budget
22,073,119
2,310,610
681,103
1,285,000
254,777
764,771
29,000
1,723,874
134,517
40,746
250,000
596,000
600,000
17,577
32,242
353,047
1,478,000
29,450
4::>4, 40L
200,000
495,000
5,800,215
805,000
7,267,392
3,173,140
1,263,070
3,610,790
310,349
50,000
69,334
37,630
171,968
213,131
60,183
112,500
37,500
64,268
15,525
320,351
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
:;,
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
s1,1ss,GG1 1 $
Amended Budget
23,767,417 $
2,421,501 $
681,103 $
1,285,000 $
773,335 $
1,109,446 $
50,741 $
1,895,021 $
- $
764,127 $
18,900 $
40,746 $
661,199 $
15,000 $
596,000 $
600,000 $
533,711 $
17,577 $
68,752 $
353,047 $
1,478,000 $
29,450 $ ::,::,o,':J4L :;,
276,275 $
754,581 $
5,821,933 $
1,677,134 $
7,280,131 $
3,176,856 $
1,263,228 $
3,613,854 $
310,349 $
50,000 $
1,403,107 $
37,630 $
202,574 $
396,721 $
468,121 $
198,500 $
40,368 $
1,232,858 $
15,525 $
320,351 $
66,291,111 1 $
Remaining
Budget
Pct % of Budget
Spent
o.307.817 10 56.6%1
1,388,404 @ 42.7%
185,884 • 72.7%
-• 100.0%
668,483 C 13.6%
763,448 e 31.2%
18,697 • 63.2%
950,929 0 49.8%
(4,293) 0 0.0%
417,917 0 45.3%
18,900 @ 0.0%
39,353 0 3.4%
661,199 ~ 0.0%
15,000 C 0.0%
596,000 0 0.0%
600,000 @ 0.0%
40,878 • 92.3%
17,577 0 0.0%
39,284 a 42.9%
196,630 @ 44.3%
740,459 ® 49.9%
17,847 ~ 39.4%
.lO::t,14':J - /1. / "/o
34,314 • 87.6%
645,000 0 14.5%
2,569,877 0 55.9%
1,291,900 0 23.0%
3,809,717 ~ 47.7%
1,737,805 0 45.3%
621,195 0 50.8%
613,883 • 83.0%
217,202 C, 30.0%
11,375 • 77.3%
1,013,105 ~ 27.8%
65 • 99.8%
65,883 • 67.5%
150,315 • 62.1%
134,102 • 71.4%
17,169 • 91.4%
-• 100.0%
958, 927 0 22.2%
525 • 96.6%
40,195 • 87.5%
31,782,116 10 52.1% 1
- .
- ·- ~-iiri]

57.3%

27.3%

0.0%

86.4%

68.8%

36.8%

50.2%

0.0%

54.7%
100.0%

96. 6%
100.0%
100.0%
100.0%
100.0%

7.7%
100.0%

57.1%

55.7%

50.1%

60.6%
L'6 . .:S "/o

12.4%

85.5%

44.1%

77.0%

52.3%

54.7%

49.2%

17.0%

70.0%

22.8%

72. 2%

0.2%

32.5%

37.9%

28.6%

8.6%

0.0%

77.8%

3.4%

12.5%

47.9%
Summary Page 1 of 1
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generat ed on Jan 06, 2026
Fund Combined City Monthly Adopted Amended Remaining Pct% of Pct% of Account Fund Description Revenue Name FVTD Actual Budget Number Number Department Total Budget Budget Budget Budget Met Remaining 001 II . ... .. IIR'nllllllllfflmllmmml~ $ 810,393 $ 810,393 $ 1,524,900 $ 1,524,900 $ I allllml-- I 001 3112 General Fund Property Jax C_u11"ent Ve_ar_U11s_ecured ASD $ $ 3,474 $ 96,000 $ 96,000 $ 92,526 • 3.6% 96.4% 0013113 General Fund Property Tax Prior Vear ASD $ $ 4,979 $ 10,000 $ 10,000 $ 5,021 C 49.8% 50. 2% 0013114 General Fund Property Tax Other ASD $ $ $ 458,000 $ 458,000 $ 458,000 8 0.0% 100.0% 0013115 General Fund Real Property Transfer Tax ASD $ 14,904 $ 18,034 $ 50,000 $ 50,000 $ 31,966 • 36.1% 63.9% 0013116 General Fund Property Tax Supplemental ASD $ 5,567 $ 12,722 $ 30,000 $ 30,000 $ 17,278 0 42.4% 57.6% 0013117 General Fund State Homeowners Property Tax Relief ASD $ $ $ 12,682 $ 12,682 $ 12,682 • 0.0% 100.0% 0013121 General Fund Sales & Use Tax ASD $ 153,647 $ 644,826 $ 2,267,217 $ 2,267,217 $ 1,622,391 • 28.4% 71.6% 0013123 Genera l Fund Franchise Tax ASD $ $ 379,043 $ 1,332,529 $ 1,332,529 $ 953,486 • 28.4% 71.6% 0013124 General Fu nd Measure B TUT ASD $ 186,336 $ 842,675 $ 2,638,529 $ 2,638,529 $ 1,795,854 • 31.9% 68.1% 0013126 General Fund Transient Occupancy Room Tax ASD $ $ 17,078 $ 68,600 $ 68,600 $ 51,522 • 24.9% 75.1% 0013201 General Fund Business Licenses ASD $ 1,560 $ (927) $ 127,000 $ 127,000 $ 127,927 • -0.7% 100.7% 0013204 Genera l Fund Building Permits CDD $ 24,305 $ 124,366 $ 350,000 $ 350,000 $ 225,634 • 35.5% 64.5% 0013205 General Fund Plumbing Permits CDD $ 1,988 $ 13,964 $ 30,000 $ 30,000 $ 16,036 0 46.5% 53.5% 0013206 General Fund Electrical Permits CDD $ 5,214 $ 34,270 $ 110,000 $ 110,000 $ 75,730 • 31.2% 68.8% 0013207 General Fund Mechanical Permits CDD $ 4,671 $ 14,705 $ 30,000 $ 30,000 $ 15,295 0 49.0% 51.0% 0013208 General Fund Encroachment Permits Engineering $ 382 $ 2,140 $ 7,500 $ 7,500 $ 5,360 • 28.5% 71.5% 0013209 Genera l Fund Other Licenses & Permits ASD $ 295 $ 3,725 $ 7,000 $ 7,000 $ 3,275 0 53.2% 46.8% 0013301 General Fund Motor Vehicle Code Fines Police $ 3,691 $ 5,137 $ 20,000 $ 20,000 $ 14,863 • 25.7% 74.3% 0013302 General Fund Other Court Fines Police $ 822 $ 1,083 $ 6,000 $ 6,000 $ 4,917 • 18.1% 82.0% 0013307 General Fund Code Enforcement Citations CDD $ 19,836 $ 36,367 $ 15,000 $ 15,000 $ (21,367) 0 242.4% 0.0% 0013308 General Fund Administrative Citations PD Police $ 1,100 $ 10,233 $ 20,000 $ 20,000 $ 9,767 0 51.2% 48.8% 0013309 General Fund 0 0 $ $ $ 150 $ 150 $ 150 • 0.0% 100.0% 0013401 General Fund Investment Interest ASD $ (4,215) $ (36,219) $ 50,000 $ 50,000 $ 86,219 • -72.4% 172.4% 0013402 General Fund Land & Building Rental ASD $ $ 3,600 $ 3,600 $ 3,600 $ - C 100.0% 0.0% 0013404 General Fund Community Center Rental Fees CSD $ 2,197 $ 16,258 $ 23,000 $ 23,000 $ 6,742 ~ 70.7% 29.3% 0013405 General Fund Park Rental Fees CSD $ $ 1,888 $ 2, 500 $ 2,500 $ 612 0 75.5% 24.5% 0013408 General Fund Opera House Rental Fees CSD $ 650 $ 6,651 $ 7,800 $ 7,800 $ 1,149 0 85.3% 14.7% 0013410 General Fund Sports Park Rental Fees CSD $ 3,390 $ 7,017 $ 6,000 $ 6,000 $ (1,017) C 117.0% 0.0% 0013416 General Fund Late Fees ASD $ 990 $ 3,705 $ 1,000 $ 1,000 $ (2,705) 0 370.5% 0.0% 0013502 General Fund Prop Tax in Lieu of Vehicle License Fee ASD $1,577,670 $ 1,616,890 $ 3,077,676 $ 3,077,676 $ 1,460,786 e 52.5% 47.5% 0013510 General Fund State Public Safety Subvention Prop 172 Police $ 12,59 1 $ 31,010 $ 80,000 $ 80,000 $ 48,990 • 38.8% 61.2% 0013529 General Fund POST Reimbursement Police $ $ S,248 $ 12,000 $ 12,000 $ 6,752 0 43.7% 56.3% 0013601 General Fund Zoning Fees CDD $ 4,420 $ 7,454 $ 45,000 $ 45,000 $ 37,546 • 16.6% 83.4% 0013602 General Fund Subdivision Fees CDD $ 2,390 $ 4,990 $ 6,000 $ 6,000 $ 1,010 0 83.2% 16.8% 0013603 General Fund Maps & Publications ASD $ $ 214 $ 1,000 $ 1,000 $ 786 • 21.4% 78.6% 0013605 General Fund Franchise Monitoring & Compliance ASD $ $ $ 75,000 $ 75,000 $ 75,000 • 0.0% 100.0% 0013606 General Fund Plan Check Fees CDD $ 14,708 $ 55,931 $ 160,000 $ 160,000 $ 104,069 • 35.0% 65.0% 0013607 General Fund Environmental Fees CDD $ 420 $ 640 $ 21,000 $ 21,000 $ 20,360 • 3.0% 97.0% 0013608 General Fund Engineering & Inspection Fees Engineering $ 2,154 $ 73,508 $ 100,000 $ 100,000 $ 26,492 C 73.5% 26.5% 0013609 General Fund Engineering Staff Projects Time Reimb Engineering $ 11,266 $ 41,199 $ 180,000 $ 180,000 $ 138,801 • 22.9% 77.1% 0013610 General Fund Management Services - Enterprise Accts ASD $ 45,482 $ 272,892 $ 545,784 $ 545,784 $ 272,892 0 50.0% 50.0% 0013611 General Fund River Park Entry Fees CSD $ $ 33,985 $ 25,000 $ 25,000 $ (8,98s) C 135.9% 0.0% 0013613 General Fund Adult Sports CSD $ $ 1,943 $ 10,661 $ 10,661 $ 8,718 • 18.2% 81.8% 0013614 General Fund Enrichment Programs CSD $ 4,161 $ 16,260 $ 42,000 $ 44,600 $ 28,340 • 36.5% 63.5% 0013615 General Fund Youth Sports CSD $ 818 $ 21,001 $ 24,770 $ 24,770 $ 3,769 0 84.8% 15.2% 0013616 General Fund Summer Aquatics CSD $ $ 9,783 $ 45,000 $ 45,000 $ 35,217 • 21.7% 78.3% 0013617 General Fund Veterans Banner Project CSD $ $ $ 5,000 $ 5,000 $ 5,000 • 0.0% 100.0% 0013620 General Fund Senior Program CSD $ 2,192 $ 12,616 $ 26,080 $ 26,080 $ 13,464 0 48.4% 51.6% Detai I Page 1
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generat ed on Jan 06, 2026
Fund Combined
Account
Number Number
001 00
Fund Description Revenue Name
Dlf Aa
City
Department
o. , o
10013622 Genera l Fund KCUSD SRO Officer Police
0013624 Genera l Fund Aquatics Day Pass CSD
0013625 Genera l Fund Pre School Fees CSD
001 3626 Genera l Fund Aquatics Year Round CSD
0013627 General Fund Police Services For Water, Sewer Disposl ASD 0013631 General Fund Fire Govt Properties Protectn Services ASD 0013632 General Fu nd General Plan Update Fee CDD
0013633 General Fund CSD Special Event App Fee CSD
001 3635 Genera l Fund Engineering Time FCTA Projects Engineering 0013636 General Fund Fire & Life Safety Inspection Fire 001 3638 General Fu nd Fire Reports Fire
0013641 General Fund Fiesta Walk Run CSD
0013642 General Fu nd Concession Sales CSD
0013654 General Fu nd FCC Instructional Contract Fire
0013655 General Fund Bldg Dept Water Meter Services COD 0013660 General Fund Senior Non Qualifying Meal Revenue CSD 0013673 Genera l Fund Taxi Scrip CSD
0013674 General Fund Red Ribbon Event Fees CSD
001 3681 Genera l Fund Police Reports, Copies, Documents I Police 0013682 General Fund Police Permit and License Fees Police 0013683 Genera l Fund Police Service Fees Pol ice
0013684 Genera l Fund Police Vehicle Fees Police
0013685 Genera l Fund Police Animal Control Fees Police 0013686 Genera l Fund Fresno County AB109 Police
0013688 General Fund Civil Court Appearance Police
001 3690 Genera l Fund Business License App/Renewal Fee ASD 0013701 Genera l Fund Sale of Surplus Equipment Public Works 0013703 Genera l Fund ENG Development Project Services Reimbursemi Engineering 0013705 Genera l Fund SB 90 Claim Refunds ASD
0013707 General Fund M iscellaneous ASD
0013709 General Fund Over & Short ASD
0013713 General Fund Strike Team Fire
0013716 General Fund CFO Transfer In Salaries - Benefits ASD 0013727 General Fund SMIP Administrative Fee COD
0013728 General Fund CBSC Administrative Fee CDD
0013729 General Fund PD Evidence Money Revenue Police
0013730 General Fund Senior Trips CSD
001 3737 Genera l Fund Property Damage Reimbursements ASD 001 3770 General Fund Donations CSD
0013779 General Fund Local Project Reimbursement Engineering 0013799 General Fund Transfer In ASD
0013813 General Fund State Homeland Security Grant Fire 0013817 General Fund Police BVP Vest Grant Police
001 3820 General Fund SKHCD Grant CSD
0013823 Genera l Fund Federal Homeland Security Grant PD Police 0013824 General Fund KCUSD Washington Expansion CSD
0013835 General Fund ASES TL Reed School CSD
001 3838 Genera l Fund KCUSD TL Reed Expansion CSD
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Monthly
Total
11,793
1,932
570
4,143
4,053
4,673
120
368
37 6,423
142
3,885
1,186
298
120,833
330
1,055
29,487
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
FYTD Actual
70,757
85,168
382
11,401
11,257
24,861
24,316
15,634
324
7,285
269
12,207
75 9
539
5,358
1,265
26,748
752
35,936
275
18,030
11,823
21,180
25 725,000
181
96 5,099
2,310
45,300
1,300,000
157,664
60,284
169,995
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Adopted
Budget
141,514
170,333
25,810
17,000
49,721
48,632
50,000
1,000
40,000
3,000
150
13,000
1,000
18,000
2,000
3,000
3,000
10,000
500
18,000
55,000
1,500
180,000
1,000
75,000
5,000
52,500
60,000
20,000
10,000
$ 1,450,000
$ 2,000
$ 500
$ 12,000
$ 12,605
$ 10,000
$ 2,500
$
$ 1,317,577
$ 5,000
$ 3,000
$
$ 4,500
$ 906,946
$ 173,642
$ 1,031,324
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Amended
Budget
141,514
170,333
25,810
18,000
49,721
48,632
50,000
1,000
40,000
3,000
150
13,000
1,000
18,000
2,000
3,000
3,000
10,000
500
18,000
55,000
1,500
180,000
1,000
75,000
5,000
52,500
60,000
20,000
10,000
1,450,000
2,000
500
12,000
12,605
10,000
2,500
394,806
1,317,577
5,000
3,000
100,000
4,500
906,946
173,642
1,031,324
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
% f Pct% of Remaining
Budget
Pct o o Budget
Budget Met R . . emammg
~
0 50.0% 50.0%
(382 ) . 0.0% 0.0%
14,409 0 44.2% 55.8%
6,743 0 62.5% 37.5%
24,860 0 50.0% 50.0%
24, 316 0 50.0% 50.0%
34,366 8 31.3% 68.7%
676 • 32.4% 67.6%
32,715 • 18.2% 81.8%
2,73 1 • 9.0% 91.0%
150 • 0.0% 100.0%
793 0 93.9% 6. 1%
1,000 • 0.0% 100.0%
18,000 • 0.0% 100.0%
1,925 • 3.8% 96.3%
(9) . 0.0% 0.0%
2,461 • 18.0% 82.0%
3,000 • 0.0% 100.0%
4,642 0 53. 6% 46.4%
500 • 0.0% 100.0%
16,735 • 7.0% 93.0%
28,252 0 48.6% 51.4%
748 0 50.1% 49.9%
144,064 • 20.0% 80.0%
725 . 27.5% 72.5%
56,970 • 24.0% 76.0%
(6,823) 0 236. 5% 0.0%
52,500 • 0.0% 100.0%
60,000 • 0.0% 100.0%
(1,180) 0 105.9% 0.0%
(25) . 0.0% 0.0%
10,000 • 0.0% 100.0%
725,000 {;} 50.0% 50.0%
1,819 8 9. 1% 91.0%
404 . 19.2% 80.8%
12,000 • 0.0% 100.0%
7,506 0 40.5% 59. 5%
7,690 • 23. 1% 76.9%
(42,800) {) 1812. 0% 0.0%
394,806 • 0.0% 100.0%
17,577 0 98. 7% 1.3%
5,000 • 0.0% 100.0%
3,000 • 0. 0% 100.0%
100,000 • 0.0% 100.0%
4,500 • 0.0% 100.0%
749,282 • 17.4% 82.6%
113,358 • 34.7% 65.3%
861,329 • 16.5% 83.5%
Detai I Page 2
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
General Fund SJVAPCD Public Benefit Grant EV Procrmnt
General Fund CalOES Public Safety Communication Upgrade General Fund KCUSD Narcotics Detection
General Fund EV Station State Grant
General Fund Reserve Investment Interest ASD
General Fund Reserve Transfer In ASD
Pub_lj£Safety Sal~s_Iax J:l,Jblic_Saf12ty_~es Tax ASD
Public Safety Sales Ta x Investment Interest ASD
Gas Ta x State Gasoline Taxes - 2105
Gas Ta x State Gasoline Taxes - 2106
Gas Ta x State Gasoline Taxes - 2107
Gas Tax State Gasoline Taxes - 2107.5
Gas Tax State Gasoline Tax_E!_s_ - ~103 Traffic Cong
General Fund Ca_pi_t_al Set Aside Investment Interest ASD General Fund Capital Set Aside Land & Building Rental ASD Federal Street Projects - Federal_£_unds Investment Interest ASD 007 3857 Federal Street Projects - Federal Funds Frankwood Ave lme_rovements 007 3864 Federal Street Projects - F_ed~al £unds CMAQ Street SweeJJer 007 3868 Federal Street Projects - Federal Funds Jefferson Elem School Safe Routes To School 007 3870 Federal Street Projects - Federal Funds Parlier Ave Improvements 007 3873 Federal Street Projects - Fed_er~I Fund s Dinuba Avenue Improvements 007 3882 Federal Street Projects - Federal Funds Dinuba Ave Sidewalk 008 3897 Camacho Park - State Grant camacho Park State Funding 010 3401 LTF Article 3 Bicycle & Pedestrian Investment Interest 010 3545 L TF Article 3 Bicycle & Pedestrian Article Ill Bicycle & Pedestrian 011 3401 L TF Article 8 Streets & Roads Investment Interest ASD 0113540 LTF Article 8 Streets & Roads Article VIII Streets & Roads Public Works 011 3707 L TF Article 8 Streets & Roads M isce Ila neous ASD 011 3737 L TF Article 8 Streets & Roads Property Damage Reimbursements ASD 013 3146 FCTA Sustainable Aviation FCTA New Technology Subprogram 014 3143 FCTA Flexi ble Funding FCTA Flexible Funding Subprogram Engineering 014 3401 FCTA Flexible Funding Investment Interest ASD
015 3142 FCTA ADA Compliance FCTA ADA Compliance Subprogram Engineering 015 3401 FCTA ADA Complian~ Investment Interest ASD
016 3141 FCTA Street Maintenance FCTA Street Mtce Sub Pro_g_ram Engineering Detail Page 3
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
FCTA Pedestrians & Trail s FCTA Pedestrians & Trails Engineering FCTA Pedestrians & Trail s Investment Interest ASD
FCTA Bike Facilities FCTA Bike Facilities Engineering
FCTA Bike Facilities Investment Interest ASD
FCTA New Technology FCTA New Technology Subprogram
Road Repair and Accountability Act 2017 Road Repair Accountability Act SBl Engineering Road Repair and Accountab ility Act 2017 Investment Interest ASD Community Development Block Grants Investment Interest ASD Community Development Block Grants CDBG 24571
Senior Citizen Nutrition Grant Miscellaneous ASD
Senior Citizen Nutrition Grant Sr Center Meal Contributions CSD Senior Citizen Nutrition Grant Federal FMAAA Sr Nutrition Grant CSD 0 ffl3 0 ~ 0 ~ ,0 l'ffiffll 0
Landscape Lighting Maintenance District Landscape Mtce District Zone A Engineering $ 494 $ 494 $ 1,009 $ 1,009 $ 030 3154 Landscape Lighting Maintenance District Landscape Mtce District Zone E Engineering $ 3,097 $ 3,097 $ 6,324 $ 6,324 $ 3,227 u 49.0% 51.0% 030 31S6 Landscape Lighting Maintenance District Landscape Mtce District Zone G Engineering $ 3,097 $ 3,097 $ 6,324 $ 6,324 $ 3,227 0 49 .0% 51.0% 030 3157 Landscape Lighting Maintenance District Landscape Mtce District Zone H Engineering $ 2,997 $ 2,997 $ 6,120 $ 6,120 $ 3, 123 0 49.0% 51.0% 030 3158 Landscape Lighting Maintenance District Landscape Mtce District Zone I Engineering $ 3,391 $ 3,391 $ 6,925 $ 6,925 $ 3,534 0 49.0% 51.0% 030 3159 Landscape Lighting Maintenance District Landscape Mtce District Zone J Engineering $ 19,912 $ 19,912 $ 40,663 $ 40,663 $ 20,751 0 49.0% 51.0% 030 3161 Landscape Lighting Maintenance District Landscape Mtce District Zone K Engineering $ 6,805 $ 6,805 $ 13,896 $ 13,896 $ 7,091 0 49.0% 51.0% 030 3162 Landscape Lighting Maintenance District Landscape Mtce District Zone L Engineering $ 4,901 $ 4,901 $ 10,008 $ 10,008 $ 5,107 0 49.0% 51.0% 030 3163 Landscape Lighting Maintenance District Landscape Mtce District Zone M Engi neeri ng $ 1,243 $ 1,243 $ 902 $ 902 $ (341) 0 137.8% 0.0% 030 3164 Landscape Lighting Maintenance District Landscape Mtce District Zone N Engineering $ 976 $ 976 $ 1,993 $ 1,993 $ 1,017 0 49.0% 51.0% 030 3167 Landscape Lighting Maintenance District Landscape Mtce District Zone 0 Engineering $ 3,288 $ 3,288 $ 6,713 $ 6,713 $ 3,425 0 49.0% 51.0% 030 3168 Landscape Lighting Maintenance District Landscape Mtce District Zone P Engineeri ng $ 29,093 $ 29,093 $ 59,410 $ 59,410 $ 30,317 0 49 .0% 51.0% 0303169 Landscape Lighting Maintenance District Landscape Mtce District Zone Q Engineering $ 1,521 $ 1,521 $ 3,105 $ 3,105 $ 1,584 0 49.0% 51.0% 0303170 Landscape Lighting Maintenance District Landscape Mtce District Zone R Engineering $ 16,100 $ 16,100 $ 32,877 $ 32,877 $ 16,777 0 49.0% 51.0% 030 3171 Landscape Lighting Maintenance District Landscape Mtce District Zone S Engineering $ 6,638 $ 6,638 $ 13,555 $ 13,555 $ 6,917 0 49.0% 51.0% 030 3172 Landscape Lighting Maintenance District Landscape Mtce District Zone T Engineering $ 1,858 $ 1,858 $ 3,795 $ 3,795 $ 1,937 0 49. 0% 51. 0% 030 3173 Landscape Lighting Maintenance District Landscape Mtce District Zone U Engineering $ 1,351 $ 1,351 $ 2,758 $ 2,758 $ 1,407 0 49.0% 51.0% 030 3174 Landscape Lighting Maintenance District Landscape Mtce District Zone W Engineering $ 4,813 $ 4,813 $ 5,793 $ 5,793 $ 980 0 83.1% 16.9% 0303175 Landscape Lighting Maintenance District Landscape Mtce District Zone X Engineering $ 2,267 $ 2,267 $ 4,628 $ 4,628 $ 2,361 0 49.0% 51. 0% 030 3176 Landscape Lighting Maintenance District Landscape Mtce District Zone Y Engineering $ 1,301 $ 1,301 $ 2,657 $ 2,657 $ 1,356 0 49.0% 51.0% 030 3177 Landscape Lighting Maintenance District Landscape Mtce District Zone Z Engineering $ 528 $ 528 $ 1,077 $ 1,077 $ 549 e) 49.0% 51.0% 030 3178 Landscape Lighting Maintenance District Landscape Mtce District Zone AA Engineering $ 10,316 $ 10,316 $ 21,065 $ 21,065 $ 10,749 0 49.0% 51.0% 030 3180 Landscape Lighting Maintenance District Landscape Mtce District Zone BB Engineering $ 5,015 $ 5,015 $ 10,241 $ 10,241 $ 5,226 0 49.0% 51.0% 030 3181 Landscape Lighting Maintenance District Landscape Mtce District Zone CC Engineering $ 9,377 $ 9,377 $ 19,146 $ 19,146 $ 9,769 0 49.0% 51.0% 030 3182 Landscape Lighting Maintenance District Landscape Mtce District Zone DD Engineering $ 7,971 $ 7,971 $ 16,278 $ 16,278 $ 8,307 0 49.0% 51.0% 030 3183 Landscape Lighting Maintenance District Landscape Mtce District Zone EE Engineering $ 2,050 $ 2,050 $ 11,288 $ 11,288 $ 9,238 • 18.2% 81.8% 030 3186 Landscape Lighting Maintenance District Landscape Mtce District Zone HH Engineering $ 1,750 $ 1,750 $ $ $ (1,750) . 0.0% 0.0% 030 3401 Landscape Lighting Maintenance District Investment Interest ASD $ 613 $ 3,792 $ 5,000 $ 5,000 $ 1,208 0 75.8% 24.2% 030 3799 Landscape Lighting Maintenance District Transfer In ASD $ $ 45,000 $ 45,000 $ 45,000 $ - 0 100.0% 0.0% Detail Page 4
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Fund Combined
Account
Number Number
nm
Fund Description Revenue Name City
Department
032 3122 Community Faciliti es Mtce District Community Facilities District Taxes ASD ~ o ao Community Facilities Mtce District Investment Interest ASD Streetscape Assess ment Distri ct Investment Interest ASD Streetscape Assessment District Late Fees ASD
Streetscape Assessment District Streetscape Maintenance Fee - Airport Property Tax Current Year Unsecured ASD
0413401 Airport Investment Interest ASD
0413402 Airport Land & Building Rental ASD
0413416 Airport Late Fees ASD
0413450 Airport Airport Hangar Rental CSD
0413455 Airport Airport Tiedown Rental C5D
0413550 Airport State Aid For Aviation CSD
0413628 Airport Airport Commission Proceeds CSD
0413648 Airport Airport Fuel Sales CSD
0413707 Airport Miscellaneous ASD
0413806 Airport Reedley College Reimbursements CSD
0413840 Airport FAA Runway End Lights C5D
0413841 Airport FAA Disadvantage Business Enterprise Plan CSD 0413848 Airport SJVAPCD Public Benefit Grant EV Procrmnt Public Works 0413922 Airport Above Ground Fuel Tank Design FAA Share CSD 047 3401 Groundwater Treat ment Settl ement Investment Interest I ASD 049 3401 Water Capital Investment Interest ASD
049 3420 Water Ca pital Transfer From Water Fund 050
050 3401 Water Investment Interest ASD
050 3411 Water Water Tower Space Rental ASD
050 3416 Water Late Fees ASD
050 3650 Water Water Sales Base Rate Public Works
0503651 Water Water Sales Consumption Public Works
050 3653 Water Water Meters & Water Boxes Public Works
050 3699 Water Utility Application Fee ASD
050 3701 Water Sale of Surplus Equipment Public Works
050 3707 Water Miscellaneous ASD
0513401 Sewer Ca pital Investment Interest ASD
0513435 Sewer Capital Transfer from sewer 052
052 3401 Sewer Investment Interest ASD
052 3402 Sewer Land & Building Rental ASD
052 3416 Sewer Late Fees ASD
052 3670 Sewer Sewer Fees Pu blic Works
052 3672 Sewer Sewer FOG Program Fees Public Works
052 3675 Sewer Sewer Pre-Treatment Fees Pu blic Works
052 3699 Sewer Utili_t_y _Application Fee ASD
Monthly
Total FVTD Actual
10 mm10
$ 586 $ 5,050
$ 3, 517 $ 17,358
$ $ 516
$ 9,709 $ 58,086
$ 881 $ 5,217
$ $
$ $ 1,470
$ 5,293 $ 92,921
$ $ 165
$ 354 $ 6,200
$ $
$ $
$ $ 15,000
$ 3,548 $ 20,537
$ $ 225
$ 473,381 $ 3,143,830
$ (25 7) $ 174
$ $ 5,723
$ 290 $ 2,140
$ $
$ 4,225 $ 4,225
$ $ 15
$ 608,645 $ 3,481,59 1
$ $ 563
$ (57,538) $ 9,974
$ 290 $ 2,070
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Adopted
Budget
8,000
13,000
24,000
104, 161
8,365
10,000
10,000
100,000
10,000
76,336
26,055
53,300
100
$ 5,679,913
$
$ 20,000
$ 7,000
$ 5,000
$ 4,100
$ 300
$ 6,684, 486
$
$ 45,000
$ 6,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Amended
Budget

8.000
13,000
24,000
104,161
8,365
10,000
10,000
100,000
10,000
76,336
26,055
53,300
100
$ 5,679,913
$
$ 20,000
$ 7,000
$ 5,000
$ 4,100
$ 300
$ 6,684,486
$
$ 45,000
$ 6,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Pct %of Remaining
Budget
Pct % of Budget
Budget Met Remaining
7,950 • 38.8%
6,642 0 72.3% 27.7%
(516) . 0.0% 0.0%
46,075 0 55.8% 44.2%
3,148 0 62.4% 37.6%
10,000 • 0.0% 100.0%
8,530 • 14.7% 85.3%
7,079 0 92.9% 7.1%
(165) . 0.0% 0.0%
3,800 0 62.0% 38.0%
76,336 • 0.0% 100.0%
26,055 • 0.0% 100.0%
(15,000) . 0.0%
32,763 • 38.5% 61.5%
(125) 0 225.0% 0.0%
2,536,083 0 55.3% 44.7%
(174) . 0.0% 0.0%
14,277 • 28.6% 71.4%
4,860 • 30.6% 69.4%
5,000 • 0.0% 100.0%
(125) 0 103.0% 0.0%
285 • 5.0% 95.0%
3,202,895 0 52.1% 47.9%
(563) . 0.0% 0.0%
35,026 • 22.2% 77.8%
3,930 • 34.5% 65.5%
Detail Page 5
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Solid Waste Investment Interest ASD
Solid Waste Disposal Fees ASD
Solid Waste Utility Application Fee ASD
Solid Waste Transfer In ASD
Solid Waste Recycling Education Beverage Grant
Solid Waste SB1383 Local Assistance Grant
Equipment Shop ISF Investment Interest ASD
Equipment Shop ISF Equipment Fund Transfer
Human Resources ISF Investment Interest ASD
Human Resources ISF Miscellaneous ASD 503 $ 2,012 $ 15,000 $ 15,000 13.4% 86.6% 068 3711 Human Resources ISF HR ISF Fund Transfer ASD 65,000 $ 389,999 $ 779,998 $ 779,998 50.0% 50.0% 068 3719 Human Resources ISF Dental Premiums ASD 8,968 $ 53,048 $ 124,896 $ 124,896 42.5% 57.5% 068 3723 Human Resources ISF Annuitant Medical Premium Contribution ASD 5,225 $ 23,665 $ 36,600 $ 36,600 64.7% 35.3% 0683955 Human Resources ISF Transfer In for CalPERS UAL-ADP ASD $ 2,231,466 $ 2,231,466 $ 2,231,466 100.0% 0.0% 0683966 Human Resources ISF Transfer in for Retiree Medical Contribution ASD 27,807 $ 166,841 $ 333,682 $ 333,682 50.0% 50.0% 068 3968 Human Resources ISF Transfer In for CERBT Contribution ASD 073 3401 Deposits In Trust Investment Interest ASD
075 3401 COPS Program Investment Interest ASD
075 3512 COPS Program COPS Enforcement AB 3229 Police
082 3401 Blighted Properties Remediation Investment Interest ASD 082 3737 Blighted Properties Remediation Property Damage Reimbursements ASD 082 3745 Blighted Properties Remediation Code Enforcement Abatement Projects CDD 100 3401 Development Impact Fee Transportation Facilities Investment Interest ASD 100 3630 Development Impact Fee Transportation Facilities Development Impact Fees CDD 102 3401 Development Impact Fee Law Enforcement Facilities Investment Interest ASD 102 3630 Development Impact Fee Law Enforcement Facilities Development Impact Fees COD 103 3401 Development Impact Fee Fire Facilities Investment Interest ASD 103 3630 Development Impact Fee Fire Facilities Development Impact Fees COD 104 3401 Development Impact Fee Storm Drain Facilities Investment Interest ASD 104 3630 Development Impact Fee Storm Drain Facilities Development Impact Fees COD 105 3401 Development Impact Fee Wastewater Facilities Investment Interest ASD 105 3630 Development Impact Fee Wastewater Facilities Development Impact Fees CDD 109 3401 Development Impact Fee Parks and Recreation Facilities Investment Interest ASD 109 3630 Development Impact Fee Parks and Recreation Facilities Development Impact Fees COD 110 3401 Developme_rit_lmpac_! Fe_e Gen~_al G_ov_ernment Facilities Investment Interest ASD Detail Page 6
2025-26 FY Revenue Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Development lmp_actFee_Water Facilities Investment Interest Development Impact Fee Water Facilities Development Impact Fees RDA Successor Housing Investment Interest ASD
B_~5_LJ_c_cessor Hous ing_ Housing_l:__oan Payoff CDD
RDA Successor Retirement Investment Interest ASD
RDA Successor Retirement Property Tax Increments ASD
RDA Successor Retirement Admin Allowance ASD
Detail Page 7
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 15,000 $ $ 15,000 $ 30,000 $ 30,000 $
001 4110 1041 General Fund City Council Social Secu rity & Medicare - PT Sa laries Administration $ 1,148 $ $ 1,148 $ 2,295 $ 2,295 $ 1,147 0014110 1059 Genera l Fund City Council Dental Premium ISF Ad ministration $ 1,444 $ $ 1,444 $ 3,600 $ 3, 600 $ 2,156 59.9% 001 4110 1062 Ge neral Fund City Council Medical Insu rance Premium - PT Sala ries Ad ministration $ 12,361 $ {3,929) $ 8,432 $ 30,000 $ 30,000 $ 21,568 71.9% 0014110 1071 Genera l Fund City Council Worke rs Comp Premium - PT Sa laries Ad minist ration $ 51 $ $ 51 $ 246 $ 246 $ 195 79.3% 001 4110 2010 General Fund City Council Office Supplies Administration $ 80 $ $ 80 $ 1,200 $ 1,200 $ 1,120 93.3% 0014110 2020 General Fund City Council Specia I Supplies Administration $ 1,739 $ $ 1,739 $ 2,300 $ 2,300 $ 561 24.4% 001 4110 2530 General Fund City Council Memberships Administration $ 1,026 $ $ 1,026 $ 13,000 $ 13,000 $ 11,974 92.1% 0014110 2540 General Fund City Council Meetings, Confere nces & Training Administration $ 6,751 $ $ 6,75 1 $ 7,700 $ 9,200 $ 2,449 26.6% 001 4110 4010 Genera l Fund City Council Maintenance Contracts Administration $ 20 $ $ 20 $ 40 $ 40 $ 20 50.0% 001 4110 7015 General Fund City Council HR ISF Transfer Administration $ 1,878 $ $ 1,878 $ 3,756 $ 3,756 $ 1,878 50.0% 0014120 1010 General Fund Administration Sa laries - Full Time Ad ministration $ 158,224 $ $ 158,224 $ 290,267 $ 290,267 $ 132,043 45.5% 001 4120 1040 General Fund Administration Socia l Security & Medica re - FT Salaries Ad ministration $ 7,569 $ $ 7,569 $ 22,343 $ 22,343 $ 14,774 66.1% 001 4120 1050 General Fund Administration CalPERS Retirement Employer Cost Administration $ 16,952 $ $ 16,952 $ 32,638 $ 32,638 $ 15,686 48.1% 0014120 1059 General Fund Administration Dental Pre mium ISF Ad ministration $ 638 $ $ 638 $ 1,277 $ 1,277 $ 639 50.0% 0014120 1060 Genera l Fu nd Administration Hea lth Insurance Premium Administration $ 14,519 $ $ 14,519 $ 29,132 $ 29,132 $ 14,613 50.2% 001 4120 1070 Genera l Fund Administration Workers Comp Premium - FT Sa larie s Ad ministration $ 1,235 $ $ 1,235 $ 2,391 $ 2,391 $ 1,156 48.3% 001 4120 1080 Genera l Fund Administration Long Term Disab ility Insurance Administration $ 25 $ $ 25 $ 613 $ 613 $ 588 95 .9% 001 4120 2010 Genera l Fund Administration Office Supplies Administration $ 156 $ $ 156 $ 2,500 $ 2,500 $ 2,344 93 .8% 0014120 2020 General Fund Administration Specia I Supplies Administration $ 39 $ $ 39 $ 2,700 $ 2,700 $ 2,661 98.6% 0014120 2530 Genera l Fund Administration Memberships Administration $ 1,200 $ $ 1,200 $ 2,500 $ 2,500 $ 1,300 52.0% 0014120 2540 Ge neral Fund Administration Meetings, Conferences & Training Administration $ 2,359 $ $ 2,359 $ 5,000 $ 5,000 $ 2,641 52.8% 0014120 2550 General Fund Administration Telephone Administration $ 305 $ $ 305 $ 350 $ 350 $ 45 12.9% 001 4120 2580 Ge neral Fund Administration Advertising Ad ministration $ 1,755 $ $ 1,755 $ 10,000 $ 10,000 $ 8,245 82 .5% 0014120 2593 Genera l Fund Administration OSVRMA EAP, ERMA, Crime Shield Premium Ad ministration $ 82 1 $ $ 821 $ 937 $ 937 $ 116 12.4% 001 4120 2594 Genera l Fund Administration CSJVRMA Auto Physical Damage Premium Administration $ 405 $ $ 405 $ 485 $ 485 $ 80 16.5% 001 4120 3043 Genera l Fund Administration Serve Reedley Tra nsit ional Housing Ad ministration $ $ $ $ 25,000 $ $ 0.0% 0014120 4010 Gene ral Fund Administration Maintenance Contracts Administration $ 4 $ $ 4 $ 100 $ 100 $ 96 96.0% 0014120 4016 Gene ral Fu nd Administration Internet Access Administration $ 237 $ $ 237 $ 400 $ 400 $ 163 40.8% 0014120 4022 Gene ral Fu nd Administration Softwa re Licenses & Mtce Ad ministration $ 78 $ $ 78 $ 500 $ 500 $ 422 84.4% 0014120 4027 Gene ral Fund Administration Serve r Contract Mtce Ad ministration $ 1,897 $ $ 1,897 $ 3,000 $ 3,000 $ 1,103 36.8% 0014120 4031 Genera l Fund Administration Copier Lease & Mtce Ad minist ration $ 1,086 $ $ 1,086 $ 1,750 $ 1,750 $ 664 37.9% 0014120 6021 Gene ral Fu nd Administration Computers & Peripherals Ad ministration $ $ $ $ 100 $ 100 $ 100 100.0% 0014120 7010 Gene ral Fu nd Administration Equipment Shop Fund Transfer Administration $ 1,174 $ $ 1,174 $ 2,348 $ 2,348 $ 1,174 50.0% 0014120 7015 Gene ral Fund Administration HR ISF Transfer Ad ministration $ 2,716 $ $ 2,716 $ 5,432 $ 5,432 $ 2,716 50.0% 0014120 7016 Genera l Fund Administration HR ISF Transfer Ca lPERS UAL-ADP Administration $ 61,524 $ $ 61,524 $ 61,524 $ 61,524 $ 0.0% 0014120 8020 Genera l Fu nd Administration Prior Yea r Purchase Orde rs Administration $ $ 91 $ 91 $ $ 91 $ 0.0% 0014127 1010 Genera l Fund Opera House Salaries - Full Time CSD $ 911 $ $ 911 $ 1,738 $ 1,738 $ 827 47.6% 001 4127 1040 Gene ral Fund Opera House Social Security & Medica re - FT Sa laries CSD $ 69 $ $ 69 $ 133 $ 133 $ 64 48.1% 0014127 1050 Gene ral Fund Opera House Ca lPERS Retirement Employer Cost CSD $ 98 $ $ 98 $ 197 $ 197 $ 99 50.3% 0014127 1059 General Fund Opera House Dental Premium ISF CSD $ 5 $ $ 5 $ 9 $ 9 $ 4 44.4% 001 4127 1060 General Fu nd Opera House Health Insurance Prem ium CSD $ 149 $ $ 149 $ 300 $ 300 $ 151 50.3% 0014127 1070 Gene ral Fund Opera House Workers Comp Premium - FT Sa laries CSD $ 16 $ $ 16 $ 68 $ 68 $ 52 765 % 0014127 1080 Gene ral Fu nd Opera House Long Term Disability Insura nce CSD $ $ $ $ 4 $ 4 $ 4 100.0% 0014127 2010 Genera l Fund Opera House Office Supplies CSD $ 1 $ $ 1 $ 50 $ 50 $ 49 98.0% 001 4127 2020 Ge neral Fund Opera House Special Supplies CSD $ (353) $ $ (353) $ 500 $ 500 $ 853 170.6% 001 4127 2560 General Fund Opera House Natural Gas CSD $ 421 $ $ 42 1 $ 2,300 $ 2,300 $ 1,879 81.7% 0014127 2570 Genera l Fund Opera House Electrical CSD $ 12,835 $ $ 12,835 $ 15,000 $ 15,000 $ 2,165 14.4% 0014127 2593 General Fund Opera House CJSVR M A EAP, ERMA, Crime Shield Premium CSD $ 6 $ $ 6 $ 7 $ 7 $ 1 14.3% 0014127 2675 Genera l Fund Opera House Certifications & Permits CSD $ 962 $ $ 962 $ $ 962 $ 0.0% 001 4127 4010 Genera l Fund Opera House Maintenance Contracts CSD $ 1,167 $ $ 1,167 $ 2,650 $ 2,650 $ 1,483 56:0% 001 4127 4020 Genera l Fund Opera House Equipment Repairs & Maintenance CSD $ 38 $ $ 38 $ 5,200 $ 5,200 $ 5,162 99.3% 0014127 4030 Genera l Fund Opera House Bldg Repa irs & Maintenance CSD $ 6,441 $ 5,375 $ 11,816 $ 15,000 $ 14,038 $ 2,222 15.8% 0014127 5430 Gene ral Fund Opera House Ice Machine CSD $ 3,306 $ $ 3,306 $ 10,000 $ 10,000 $ 6,694 66.9% 001 4127 6808 General Fund Opera House Opera House Stage Project CSD $ 80,769 $ $ 80,769 $ $ 74,769 $ {6,000) 0.0% 001 4127 7015 Genera l Fund Opera House HR ISF Transfer CSD $ 20 $ $ 20 $ 39 $ 39 $ 19 48.7% Detail Pa ge 1
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 353 $ $ 353 $ 353 $ 353 $
Opera House Prior Yea r Purchase Orders CSD $ 19,119 $ 19,117 $ 38,236 $ $ 19,311 $ (18,925) 0.0% 0014130 1010 General Fund City Clerk Sa laries - Fu ll Time Ad min istration $ 31,794 $ $ 31,794 $ 60,630 $ 60,630 $ 28,836 47.6% 001 4130 1040 Ge nera l Fund City Clerk Social Security & M edicare - FT Salaries Adm inistration $ 2,457 $ $ 2,457 $ 4,776 $ 4,776 $ 2,319 48.6% 001 4130 1050 Genera l Fund City Clerk Ca l PERS Ret irement Employer Cost Adm inistration $ 3,327 $ $ 3,327 $ 6,702 $ 6,702 $ 3,375 50.4% 0014130 1059 General Fu nd City Clerk Dental Premium ISF Administration $ 228 $ $ 228 $ 456 s 456 s 228 50.0% 0014130 1060 General Fund City Clerk Hea lth Insura nce Premium Administration $ 1,068 s $ 1,068 $ 2,001 $ 2,001 s 933 46.6% 0014130 1070 General Fund City Clerk Workers Comp Premium - FT Salaries Administration s 252 $ $ 252 $ 511 $ 511 s 259 50.7% 001 4130 1080 General Fund City Clerk Long Te rm Disab ility Insurance Administrat ion s 9 $ $ 9 $ 131 s 131 $ 122 93. 1% 001 4130 2010 General Fu nd City Clerk Office Supplies Administration $ 235 $ $ 235 $ 1,500 $ 1,500 $ 1,265 84.3% 0014130 2020 Ge neral Fund City Clerk Special Supplies Administra tion $ 94 $ $ 94 $ 1,000 $ 1,000 $ 906 90.6% 001 4130 2150 Ge neral Fund City Clerk Publications Ad ministration $ 2,484 $ $ 2,484 $ 4,500 $ 4,500 $ 2,016 44.8% 0014130 2530 Ge neral Fund City Clerk M emberships Ad ministration $ 535 $ $ 535 $ 750 $ 750 $ 215 28.7% 001 4130 2550 Ge neral Fund City Clerk Telephone Admin istra tion $ 301 $ $ 301 $ 200 s 200 s (101) 0.0% 0014130 2593 General Fund City Clerk CJSVRMA EAP, ERMA, Crime Shield Prem ium Adm inistration $ 293 $ $ 293 s 335 $ 335 $ 42 12.5% 0014130 3007 Ge neral Fund City Clerk Profess ional Development Adm inist ration $ 644 $ s 644 $ 3,700 $ 3,700 $ 3,056 82.6% 001 4130 3061 Ge neral Fund City Clerk City Hearing Officer Administration $ $ $ $ 3,000 $ 3,000 s 3,000 100.0% 001 4130 4010 Ge neral Fund City Clerk M aintenance Contract s Administration $ 44 $ $ 44 $ 800 $ 800 s 756 94.5% 0014130 4016 Ge nera l Fund City Clerk Inte rnet Access Administration $ 237 $ $ 237 $ 600 $ 600 $ 363 60.5% 001 4 130 4022 Genera l Fund City Clerk Softwa re Licenses & Mtce Administ rat ion $ 78 $ $ 78 $ 700 $ 700 s 622 88 .9% 001 4130 4027 General Fund City Clerk Serve r Contra ct M tce Administration $ 1,897 s $ 1,897 $ 2,800 s 2,800 $ 903 32.3% 0014130 4031 General Fund City Clerk Cop ier Lease & M tce Administration s 1,086 s s 1,086 $ 1,750 $ 1,750 $ 664 37.9% 001 4130 7015 General Fund City Clerk HR ISF Transfer Administration $ 970 $ $ 970 $ 1,940 $ 1,940 $ 970 50.0% 0014130 7016 General Fund City Clerk HR ISF Transfer Ca lPERS UAL-ADP Ad ministration $ 12,679 $ $ 12,679 $ 12,679 s 12,679 $ 0.0% 001 41308020 General Fund City Clerk Prior Yea r Purchase Ord ers Administration $ s 91 $ 91 $ $ 91 $ 0.0% 001 4140 1010 General Fund Finance Sa larie s - Full Time ASD s 44,220 s s 44, 220 $ 77,163 $ 77, 163 s 32,943 42.7% 0014140 1040 General Fund Finance Socia l Security & Medicare - FT Salaries ASD $ 3,241 $ s 3,241 $ 5,967 $ 5,967 s 2,726 45.7% 001 4140 1050 Ge neral Fund Finance CalPERS Retirement Employer Cost ASD $ 4,173 $ s 4,173 $ 7,645 $ 7,645 s 3,472 45.4% 0014140 1059 General Fund Finance De ntal Premium ISF ASD $ 327 $ s 327 $ 912 $ 912 $ 585 64. 1% 0014140 1060 Gene ral Fund Finance Healt h Insurance Premium ASD $ 7,225 s $ 7,225 $ 15,228 $ 15,228 s 8,003 52.6% 0014140 1070 Ge neral Fund Finance Workers Com p Premium - FT Sa laries ASD $ 322 $ $ 322 $ 639 s 639 $ 317 49.6% 001 4140 1080 Ge neral Fund Finance Long Term Disa bi lity Insurance ASD $ 13 $ $ 13 $ 164 s 164 $ 151 92. 1% 001 4140 2010 Ge neral Fund Finance Office Supplies ASD $ 608 $ $ 608 $ 3,500 $ 3,500 s 2,892 82.6% 0014140 2011 General Fund Finance Pos tage & Post age M eter ASD $ 2,743 $ $ 2,743 $ 5,000 $ 5,000 $ 2,257 45. 1% 0014140 2530 General Fund Finance Memberships ASD s 179 $ $ 179 $ 625 $ 625 s 446 71.4% 001 4140 2540 General Fund Finance M eet ings, Conferences & Training ASD $ 482 $ s 482 $ 500 $ 1,000 $ 518 51.8% 001 4140 2550 Ge neral Fund Finance Telephone ASD $ 376 s $ 376 $ 350 s 350 $ (26) 0.0% 0014140 2593 Ge neral Fund Finance CJ SVRMA EAP, ERMA, Crime Shield Premium ASD $ 586 s s 586 $ 669 $ 669 s 83 12.4% 001 4140 2594 Ge neral Fund Finance CSJVRMA Auto Physical Damage Premium ASD $ 364 $ $ 364 $ 436 $ 436 $ 72 16.5% 001 4140 3000 Ge neral Fund Finance Professional Services ASD $ 2,451 $ $ 2,451 $ 29,500 $ 7,900 s 5,449 69.0% 001 4140 3002 General Fund Finance Online Credit Ca rd M erchant Fees ASD $ 333 $ (31) $ 302 $ 825 s 825 s 523 63.4% 001 4140 3007 Ge nera l Fund Finance Profess ional Deve lopment ASD $ 63 $ s 63 s 1,600 $ 1,100 $ 1,037 94.3% 001 4140 3037 Genera l Fund Finance Iron Mountain Offsite St orage ASD $ 234 $ $ 234 $ 400 $ 400 $ 166 41.5% 0014140 3140 General Fund Finance Lega l Services ASD $ $ $ $ 500 $ 500 $ 500 100.0% 001 41404010 General Fund Finance M aintenance Contracts ASD $ 1,156 $ $ 1,156 $ 2,500 $ 2,500 $ 1,344 53.8% 0014140 4016 Genera l Fund Finance Intern et Access ASD s 218 s $ 218 s 650 $ 650 s 432 66.5% 0014140 4022 General Fund Finance Softwa re Licenses & Mtce ASD $ 431 $ $ 431 $ 1,825 $ 1,825 $ 1,394 76.4% 001 4140 4027 General Fund Finance Server Contract Mtce ASD $ 1,626 $ $ 1,626 $ 6,400 $ 6,400 s 4,774 74.6% 001 4140 4031 General Fu nd Finance Copier Lease & M tce ASD $ 892 $ $ 892 $ 1,750 $ 1,750 $ 858 49.0% 0014140 4037 General Fund Finance MOM Softwa re Mtce & Enhancement ASD $ 2,677 $ $ 2,677 $ 5,450 $ 5,450 $ 2,773 50.9% 001 4140 6021 General Fund Finance Computers & Peripherals ASD $ 98 $ $ 98 $ 1,250 $ 1,250 $ 1,152 92.2% 001 4140 7015 General Fund Finance HR ISF Transfer ASD $ 1,940 $ $ 1,940 $ 3,880 $ 3,880 $ 1,940 50.0% 0014140 7016 General Fund Finance HR ISF Transfer CalPERS UAL-AD P ASD s 19,978 $ $ 19,978 $ 19,978 s 19,978 $ 0.0% 00141408020 General Fund Finance Prior Yea r Purchase Orders ASD $ 1,029 $ 8,713 $ 9,74 2 $ s 9,742 $ 0.0% 001 4140 9066 General Fund Finance Transfer Out to HR fo r Retiree Medical Premiums ASD $ 116,789 $ $ 116,789 $ 233,578 s 233,578 s 116,789 50.0% 001 4140 9068 Ge nera l Fund Finance Transfer Out to HR for CERBT Contributions ASD $ 58,395 $ $ 58,395 s 58,395 s 58,395 $ 0.0% Detai l Page 2
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 1,470,000 $ $ 1,470,000 $ 1,470,000 $ 1,470,000 $
Genera l Fu nd City Attorney Lega I Services Ad ministration $ 8,064 $ $ 8,064 $ 40,000 $ 40,000 $ 31,936 79.8% 001 4290 2590 Genera l Fund Shared Governmental CJSVRMA Liab ility Premium ASD $ 360,866 $ $ 360,866 $ 502,300 $ 502,300 $ 141,434 28.2% 0014290 2595 Gene ral Fu nd Shared Governmental CSJVRMA Property Premiu m ASD $ 128,710 $ $ 128,710 $ 178,361 $ 178,361 $ 49,651 27.8% 0014290 3000 Genera l Fund Shared Governmental Profess ional Services ASD $ 10,800 $ $ 10,800 $ $ 21,600 $ 10,800 50.0% 0014290 3020 Genera l Fu nd Shared Governmental Chamber of Commerce Contract ASD $ 37,500 $ $ 37,500 $ $ 75,000 $ 37,500 50.0% 0014290 3026 Genera l Fund Shared Governmental Veterans Banner Program ASD $ $ $ $ 5,000 $ 5,000 $ 5,000 100.0% 0014290 3036 General Fund Shared Governmental Fireworks Program ASD $ 12,500 $ $ 12,500 $ 10,000 $ 10,000 $ (2,500) 0.0% 0014290 3043 General Fund Shared Governmental Serve Reedley Tra nsitiona l Housing ASD $ $ $ $ $ 25,000 $ 25,000 100.0% 001 4290 3057 General Fund Shared Governmental Marjorie Mason Crises Center ASD $ 5,000 $ $ 5,000 $ 5,000 $ 5,000 $ 0.0% 0014290 4010 Genera l Fund Shared Governmental Maintenance Contracts ASD $ 7,659 $ $ 7,659 $ 16,500 $ 16,500 $ 8,841 53.6% 001 4290 4022 Genera l Fund Shared Governmental Software Licenses & Mtce ASD $ $ $ $ 7,280 $ 7,280 $ 7,280 100.0% 0014290 6021 General Fund Shared Governmental Computers & Peripherals ASD $ 2,802 $ $ 2,802 $ $ $ (2,802) 0.0% 0014290 6140 Genera l Fund Shared Governmental Vehicles ASD $ 34,952 $ $ 34,952 $ 35,000 $ 35,000 $ 48 0.1% 0014290 6824 Gene ral Fu nd Shared Governmental SJVAPCD EV Grant ASD $ 34,518 $ $ 34,518 $ 35,000 $ 35,000 $ 482 1.4% 0014300 1010 Gene ral Fund Fire Sa laries - Fu ll Time Fire $ 127,178 $ $ 127,178 $ 153,217 $ 153,217 $ 26,039 17.0% 001 4300 1020 Gene ral Fu nd Fire Sa laries - Part Time & Temporary Fire $ 84,474 $ 4,452 $ 88,926 $ 210,000 $ 210,000 $ 121,074 57.7% 0014300 1030 Ge neral Fu nd Fire Sa laries - Over Time Fire $ 73 $ $ 73 $ $ $ (73) 0.0% 0014300 1040 General Fu nd Fire Social Security & Medicare - FT Sa laries Fire $ 5,997 $ $ 5,997 $ 11,808 $ 11,808 $ 5,811 49.2% 0014300 1041 General Fund Fire Social Security & Medicare - PT Sa laries Fire $ 10,100 $ $ 10,100 $ 16,065 $ 16,065 $ 5,965 37. 1% 0014300 1050 Ge neral Fund Fire Ca l PERS Retirement Employer Cost Fire $ 15,868 $ $ 15,868 $ 31,955 $ 31,955 $ 16,087 50.3% 001 4300 1059 · General Fund Fire Dental Premium ISF Fire $ 623 $ $ 623 $ 1,322 $ 1,322 $ 699 52.9% 0014300 1060 General Fund Fire Hea lth Insurance Premium Fire $ 15,091 $ $ 15,091 $ 43,359 $ 43,359 $ 28,268 65.2% 001 4300 1070 Ge neral Fund Fire Workers Comp Premium - FT Salaries Fire $ 8,099 $ $ 8,099 $ 16,752 $ 16,752 $ 8,653 51.7% 0014300 1071 Genera l Fund Fire Workers Comp Premium - PT Salaries Fire $ 16,189 $ $ 16,189 $ 26,689 $ 26,689 $ 10,500 39.3% 001 4300 1080 Genera l Fund Fire Long Term Disa bilit y Insurance Fire $ 17 $ $ 17 $ 324 $ 324 $ 307 94.8% 001 4300 1090 Genera l Fund Fire Uniform Allowance Fire $ 1,140 $ $ 1,140 $ 1,140 $ 1,140 $ 0.0% 0014300 1091 Ge neral Fund Fire Uniform Expe nse Fire $ $ $ $ 1,000 $ 1,000 $ 1,000 100.0% 001 4300 2010 Ge nera l Fund Fire Office Supplies Fire $ 794 $ $ 794 $ 2,000 $ 2,000 $ 1,206 60.3% 001 4300 2020 Genera l Fund Fire Special Supplies Fire $ 7,054 $ $ 7,054 $ 22,660 $ 11,660 $ 4,606 39.5% 0014300 2250 General Fu nd Fire Pe rsonal Safety Eq uipment Fire $ 1,207 $ $ 1,207 $ 15,000 $ 15,000 $ 13,793 92.0% 0014300 2253 Genera l Fund Fire Strike Team Fire $ $ $ $ 10,000 $ 10,000 $ 10,000 100.0% 0014300 2255 General Fund Fire Wate r Rescue Supplies Fire $ $ $ $ 4,000 $ 4,000 $ 4,000 100.0% 0014300 2260 General Fund Fire Medica l Supplies Fire $ 2,229 $ $ 2,229 $ 6,000 $ 6,000 $ 3,771 62.9% 001 4300 2530 Ge nera l Fund Fire Memberships Fire $ 2,805 $ $ 2,805 $ 5,000 $ 5,000 $ 2,195 43 .9% 001 4300 2550 Genera l Fund Fire Telephone Fire $ 2,014 $ $ 2,014 $ 2,000 $ 2,000 $ (14) 0.0% 001 4300 2560 General Fund Fire Natural Gas Fire . $ 812 $ $ 812 $ 3,500 $ 3,500 $ 2,688 76.8% 0014300 2570 Genera l Fund Fire Electrica l Fire $ 16,138 $ $ 16,138 $ 26,500 $ 26,500 $ 10,362 39. 1% 001 4300 2593 Genera l Fund Fire CJSVR M A EAP, ERMA, Crime Shield Premium Fire $ 557 $ $ 557 $ 970 $ 970 $ 413 42.6% 0014300 2594 General Fund Fire CSJVRMA Auto Phys ica l Da mage Premiu m Fire $ 41,097 $ $ 41,097 $ 49,161 $ 49,161 $ 8,064 16.4% 0014300 2600 Ge neral Fund Fire Unemployment EDD Claims Fire $ $ $ $ 2,000 $ 2,000 $ 2,000 100.0% 001 4300 2620 General Fund Fire Fireline M ea ls Fire $ 885 $ $ 885 $ 4,500 $ 4,500 $ 3,615 80.3% 0014300 3000 General Fund Fire Professional Services Fire $ 1,668 $ $ 1,668 $ 1,500 $ 1,500 $ (168) 0.0% 0014300 3007 Gene ral Fund Fire Professional Developme nt Fire $ 1,645 $ $ 1,645 $ 2,500 $ 2,500 $ 855 34.2% 0014300 3060 Gene ral Fu nd Fire Firefighte r Training Fire $ 5,265 $ $ 5,265 $ 8,000 $ 8,000 $ 2,735 34.2% 0014300 3140 Gene ral Fund Fire Lega l Services Fire $ 675 $ $ 675 $ 2,500 $ 2,500 $ 1,825 73 .0% 0014300 4010 Ge neral Fund Fire Maintenance Contracts Fire $ 685 $ $ 685 $ 1,500 $ 1,500 $ 815 54.3% 001 4300 4016 Gene ral Fund Fire Internet Access Fire $ $ $ $ 1,600 $ 1,600 $ 1,600 100.0% 0014300 4020 General Fund Fire Equipme nt Repairs & Maintenance Fire $ 21,618 $ $ 21,618 $ 11,000 $ 22,000 $ 382 1.7% 0014300 4022 General Fund Fire Softwa re Lice nses & Mice Fire $ 4,711 $ $ 4,711 $ 7,000 $ 7,000 $ 2,289 32 .7% 001 4300 4027 Ge neral Fu nd Fire Serve r Contract Mtce Fire $ 3,901 $ $ 3,901 $ 12,000 $ 12,000 $ 8,099 67.5% 0014300 4031 Ge nera l Fund Fire Copier Lease & M tce Fire $ 1,498 $ $ 1,498 $ 2,700 $ 2,700 $ 1,202 44.5% 0014300 4035 General Fu nd Fire Equipment Testing Fire $ 1,821 $ $ 1,821 $ 14,200 $ 14,200 $ 12,379 87.2% 001 4300 6185 General Fund Fire St Homeland Security Grant Eq uipment Fire $ $ $ $ 5,500 $ 5,500 $ 5,500 100.0% 0014300 7010 General Fund Fire Equipment Shop Fund Transfer Fire $ 34,155 $ $ 34,155 $ 68,309 $ 68,309 $ 34,154 50.0% 0014300 7015 Genera l Fund Fire HR ISF Transfer Fire $ 15,960 $ $ 15,960 $ 31,919 $ 31,919 $ 15,959 50.0% Deta ii Page 3
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 31,714 $ $ 31,714 $ 31,714 $ 31,714 $
0014300 8020 Ge neral Fu nd Fire Prior Yea r Pu rchase Orders Fire $ 28,694 $ 1,529 $ 30,223 $ $ 30,223 $ 0.0% 0014305 1010 Ge nera l Fund COD CURE Sa laries - Full Time COD $ 35,857 $ $ 35,857 $ 74,186 $ 74,186 $ 38,329 51.7% 001 4305 1020 Ge nera l Fu nd COD CURE Sa laries - Pa rt Time & Temporary COD $ 12,094 $ $ 12,094 $ 31,200 $ 31,200 $ 19,106 61.2% 0014305 1030 Genera l Fund COD CURE Sa laries - Ove r Time COD $ 52 $ $ 52 $ $ $ (52) 0.0% 001 4305 1040 General Fund COD CURE Socia l Security & Medicare - FT Sa laries COD $ 2,835 $ $ 2,835 $ 5,767 $ 5,767 $ 2,932 50.8% 001 4305 1041 General Fund COD CURE Socia l Security & Medicare - PT Sa laries COD $ 843 $ $ 843 $ 2,387 $ 2,387 $ 1,544 64.7% 0014305 1050 General Fu nd COD CURE Ca lPERS Retirement Employe r Cost COD $ 2,896 $ $ 2,896 $ 5,905 $ 5,905 $ 3,009 51.0% 0014305 1059 Genera l Fund COD CURE Denta l Pre mium ISF COD $ 456 $ $ 456 $ 912 $ 912 $ 456 50.0% 0014305 1060 Genera l Fund COD CURE Health Insurance Premium COD $ 5,079 $ $ 5,079 $ 10,196 $ 10,196 $ 5,117 50.2% 001 4305 1070 General Fu nd COD CURE Workers Comp Pre miu m - FT Sa laries CO D $ 1,395 $ $ 1,395 $ 2,952 $ 2,952 $ 1,557 52.7% 001 4305 1071 Gene ral Fu nd COD CURE Workers Comp Pre mium - PT Sa laries COD $ 698 $ $ 698 $ 3,965 $ 3,965 $ 3,267 82.4% 0014305 1080 Gene ral Fund COD CURE Long Term Disability Insurance COD $ 12 $ $ 12 $ 158 $ 158 $ 146 92.4% 0014305 1090 General Fu nd COD CURE Un iform Allowance COD $ 586 $ $ 586 $ 1,200 $ 1,200 $ 614 51.2% 0014305 2010 Gene ral Fund COD CURE Office Supplies COD $ 823 $ $ 823 $ 3,500 $ 3,500 $ 2,677 76.5% 0014305 2020 General Fund COD CURE Special Supplies COD $ 825 $ $ 825 $ 1,500 $ 1,500 $ 675 45.0% 0014305 2093 Ge neral Fund COD CURE Home Sa fe Program CO D $ $ $ $ 200 $ 200 $ 200 100.0% 001 4305 2550 Ge nera l Fund CDDCURE Telephone COD $ 346 $ $ 346 $ 1,000 $ 1,000 $ 654 65.4% 0014305 2593 Ge neral Fu nd COD CURE CJSVRMA EAP, ERM A, Crime Shield Prem ium COD $ 586 $ $ 586 $ 669 $ 669 $ 83 12.4% 0014305 3060 Ge neral Fund COD CURE Firefighte r Training COD $ $ $ $ 1,800 $ 1,800 $ 1,800 100.0% 0014305 4010 Genera l Fund COD CURE Maintenance Contracts COD $ 567 $ $ 567 $ 1,500 $ 1,500 $ 933 62.2% 0014305 7015 Genera l Fu nd COD CURE HR ISF Transfer COD $ 3,893 $ $ 3,893 $ 7,786 $ 7,786 $ 3,893 50.0% 001 4305 7016 Genera l Fund COD CURE HR ISF Transfer Ca lPERS UAL-ADP COD $ 14,599 $ $ 14,599 $ 14,599 $ 14,599 $ 0.0% 0014310 1010 General Fund Police Administration Sa laries - Full Time Police $ 224,823 $ $ 224,823 $ 465,781 $ 465,781 $ 240,958 51.7% 0014310 1030 Gene ral Fu nd Pol ice Administration Sa laries - Over Time Police $ 3,019 $ $ 3,019 $ 3,000 $ 3,000 $ (19) 0.0% 0014310 1040 General Fund Police Administration Socia l Security & Medicare - FT Sala ries Police $ 17,085 $ $ 17,085 $ 36,123 $ 36,123 $ 19,038 52.7% 001 4310 1050 Ge nera l Fu nd Police Administration CalPERS Retirement Employer Cost Police $ 42,434 $ $ 42,434 $ 98,274 $ 98,274 $ 55,840 56.8% 001 4310 1059 Ge nera l Fund Police Administration De ntal Premium ISF Police $ 1,444 $ $ 1,444 $ 3,466 $ 3,466 $ 2,022 58.3% 0014310 1060 Ge nera l Fund Police Administration Hea lth Insurance Pre mium Police $ 48,065 $ $ 48,065 $ 113,735 $ 113,735 $ 65,670 57.7% 001 4310 1070 Ge neral Fu nd Police Administration Workers Comp Premium - FT Sa laries Police $ 16,009 $ $ 16,009 $ 36,110 $ 36,110 $ 20,101 55.7% 001 4310 1080 Genera l Fu nd Police Administration Long Term Disa bility Insu rance Po lice $ 43 $ $ 43 $ 985 $ 985 $ 942 95.6% 0014310 1090 Ge neral Fu nd Police Administration Uniform Allowa nce Police $ (532) $ $ (532) $ 3,420 $ 3,420 $ 3,952 115.6% 0014310 2593 Ge nera l Fund Police Administration CJSVRMA EAP, ERMA, Crime Shield Premium Police $ 2,228 $ $ 2,228 $ 1,908 $ 1,908 $ (320) 0.0% 0014310 7015 General Fund Police Administration HR ISF Tra nsfer Police $ 7,372 $ $ 7,372 $ 14,744 $ 14,744 $ 7,372 50.0% 0014310 7016 General Fund Police Administration HR ISF Transfe r Ca l PERS UAL-AD P Police $ 109,091 $ $ 109,091 $ 109,091 $ 109,091 $ 0.0% 0014320 1010 General Fund Police Patrol Sa laries - Fu ll Time Police $ 903,734 $ 48,543 $ 952,277 $ 1,739,179 $ 1,739,179 $ 786,902 45.2% 0014320 1020 Genera l Fund Police Patrol Sa laries - Pa rt Time & Temporary Police $ 30,073 $ $ 30,073 $ 50,000 $ 50,000 $ 19,927 39.9% 0014320 1030 Genera l Fund Police Patrol Sa laries - Ove r Time Police $ 166,989 $ $ 166,989 $ 290,000 $ 290,000 $ 123,011 42.4% 0014320 1040 Gene ral Fund Police Patrol Socia l Security & M edicare - FT Salaries Police $ 82,856 $ $ 82,856 $ 157,208 $ 157,208 $ 74,352 47.3% 0014320 1041 Gene ral Fund Police Patrol Socia l Security & Medicare - PT Sa laries Police $ 2,334 $ $ 2,334 $ 3,825 $ 3,825 $ 1,491 39.0% 001 4320 1050 Gene ral Fund Police Patrol Ca lPERS Re tirement Employer Cos t Police $ 137,695 $ $ 137,695 $ 266,861 $ 266,861 $ 129,166 48.4% 0014320 1059 Ge nera l Fu nd Police Patrol Dental Prem ium ISF Police $ 8,881 $ $ 8,881 $ 19,626 $ 19,626 $ 10,745 54.7% 001 4320 1060 Ge nera l Fu nd Police Patrol Hea lth Insu rance Prem iu m Po lice $ 194,778 $ $ 194,778 $ 447,296 $ 447,296 $ 252,518 56.5% 0014320 1070 General Fund Police Patrol Workers Comp Premium - FT Sa laries Police $ 93,027 $ $ 93,027 $ 170,789 $ 170,789 $ 77,762 45.5% 001 4320 1071 General Fund Police Patrol Workers Comp Prem ium - PT Sa laries Police $ 1,383 $ $ 1,383 $ 4,361 $ 4,361 $ 2,978 68.3% 0014320 1080 Gene ral Fund Police Patrol Long Term Disa bility Insurance Police $ 297 $ $ 297 $ 3,707 $ 3,707 $ 3,410 92.0% 0014320 1090 Gene ral Fund Police Patrol Uniform Allowance Police $ 1,722 $ $ 1,722 $ 25,824 $ 25,824 $ 24,102 93.3% 0014320 2593 Gene ral Fund Police Patrol CJSVRMA EAP, ERM A, Crime Sh ield Premium Police $ 13,017 $ $ 13,017 $ 15,675 $ 15,675 $ 2,658 17.0% 0014320 2600 Genera l Fu nd Police Patrol Unemployment EDD Claims Police $ 3,170 $ $ 3,170 $ $ $ {3,170) 0.0% 0014320 7015 Gene ral Fu nd Pol ice Patrol HR ISF Transfer Police s 43,037 s s 43,037 $ 86,073 $ 86,073 $ 43,036 50.0% 0014320 7016 General Fund Police Patrol HR ISF Transfer Ca lPERS UAL-ADP Police $ 403,710 $ $ 403,710 $ 403,710 $ 403,710 $ 0.0% 0014330 1010 Gene ral Fu nd Police Investigations Sa laries - Full Time Police $ 191,443 $ $ 191,443 $ 359,681 $ 359,681 $ 168,238 46.8% 0014330 1030 General Fund Police Investigations Sa laries - Ove r Time Police $ 41,391 $ $ 41,391 $ 50,000 $ 50,000 $ 8,609 17.2% 0014330 1040 Ge neral Fund Police Investigations Social Security & Medica re - FT Sa laries Police $ 17,692 $ $ 17,692 $ 31,689 $ 31,689 $ 13,997 44.2% 0014330 1050 Ge nera l Fund Police Investigations Ca lPER S Retirement Employe r Cost Police $ 30,266 $ $ 30,266 $ 59,259 $ 59,259 $ 28,993 48.9% 0014330 1059 Ge neral Fund Police Investigations Dental Prem ium ISF Police $ 1,733 $ $ 1,733 $ 3,466 $ 3,466 $ 1,733 50.0% Detail Page 4
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 37,900 $ $ 37,900 $ 104,845 $ 104,845 $
0014330 1070 Gene ral Fund Police Investigations Workers Comp Premium - FT Sa laries Police $ 18,306 $ $ 18,306 $ 34,674 $ 34,674 $ 16,368 47.2% 0014330 1080 Gene ral Fund Police Investigations Long Term Disab ility Insurance Police $ 52 $ $ 52 $ 765 $ 765 $ 713 93.2% 001 4330 1090 General Fund Police Investigations Uniform Allowance Police $ 456 $ $ 456 $ 4,560 $ 4,560 $ 4,104 90.0% 0014330 2593 General Fund Police Investigations OSVRMA EAP, ERMA, Crime Shield Premium Police $ 1,671 $ $ 1,671 $ 2,543 $ 2,543 $ 872 34. 3% 0014330 7015 General Fund Police Investigations HR ISF Transfer Police $ 7,372 $ $ 7,372 $ 14,744 $ 14,744 $ 7,372 50.0% 0014330 7016 General Fund Police Investigations HR ISF Transfer Ca lPERS UAL-ADP Police $ 46,010 $ $ 46,010 $ 46,010 $ 46,010 $ 0.0% 0014335 3003 Gene ral Fund Police Restorative Justice Grant KCUSD Justice Coord inator Police $ 10,300 $ $ 10,300 $ 20,000 $ 20,000 $ 9,700 48.5% 0014340 1010 Ge nera l Fund Police Records Sa laries - Full Time Police $ 118,509 $ $ 118,509 $ 240,114 $ 240,114 $ 121,605 50.6% 001 4340 1030 General Fund Police Records Salaries - Over Time Police $ 5,839 $ $ 5,839 $ 7,000 $ 7,000 $ 1,161 16.6% 0014340 1040 General Fund Police Records Social Secu rity & Medicare - FT Salaries Police $ 9,655 $ $ 9,655 $ 19,166 $ 19,166 $ 9,511 49.6% 001 4340 1050 Genera l Fund Police Records Ca lPERS Retirement Employe r Cost Police $ 11,674 $ $ 11,674 $ 24,010 $ 24,010 $ 12,336 51.4% 0014340 1059 Ge neral Fund Police Records Denta l Premium ISF Police $ 1,733 $ $ 1,733 $ 3,466 $ 3,466 $ 1,733 50.0% 001 4340 1060 Genera l Fund Police Records Health Insurance Premium Police $ 34,954 $ $ 34,954 $ 94,650 $ 94,650 $ 59,696 63.1% 001 4340 1070 General Fund Police Records Workers Comp Premium - FT Salaries Police $ 993 $ $ 993 $ 2,032 $ 2,032 $ 1,039 51.1% 001 4340 1080 General Fund Police Records Long Te rm Disab ility Insurance Police $ 37 $ $ 37 $ 511 $ 511 $ 474 92.8% 001 4340 1090 General Fund Pol ice Records Uniform Allowance Police $ 697 $ $ 697 $ 3,420 $ 3,420 $ 2,723 79.6% 0014340 2593 General Fu nd Police Records OSVRMA EAP, ERMA, Crime Shie ld Premium Police $ 1,671 $ $ 1,671 $ 2,543 $ 2,543 $ 872 34.3% 0014340 7015 Genera l Fund Police Records HR ISF Transfer Police $ 7,372 $ $ 7,372 $ 14,744 $ 14,744 $ 7,372 50.0% 0014340 7016 General Fund Police Records HR ISF Transfer Ca lPERS UAL-ADP Police $ 40,891 $ $ 40,891 $ 40,891 $ 40,891 $ 0.0% 0014350 2010 General Fund Police Support Services Office Supplies Police $ 11,184 $ $ 11,184 $ 41,500 $ 41,500 $ 30,316 73.1% 0014350 2035 General Fund Police Support Services Evidence Supplies Police $ 403 $ $ 403 $ 6,500 $ 6,500 $ 6,097 93.8% 0014350 2040 General Fund Police Support Services Sma ll Tools & Minor Equ ipment Police $ 2,338 $ $ 2,338 $ 9,000 $ 9,000 $ 6,662 74.0% 001 4350 2041 General Fund Police Support Services K9 Acquisition Training Care & Supplies Police $ 567 $ $ 567 $ 6,000 $ 6,000 $ 5,433 90.6% 001 4350 2085 Ge neral Fund Police Support Services Gun Range Supplies Police $ 12,308 $ $ 12,308 $ 30,000 $ 30,000 $ 17,692 59.0% 001 4350 2091 General Fund Police Support Services Specia l Response Team Police $ 4,769 $ $ 4,769 $ 8,000 $ 8,000 $ 3,231 40.4% 001 4350 2150 General Fund Police Support Services Publications Police $ $ $ $ 500 $ 500 $ 500 100.0% 0014350 2275 Genera l Fund Police Support Services Officer Wellness and Mental Hea lth Grant Police $ 3,968 $ $ 3,968 $ 15,200 $ 15,200 $ 11,232 73.9% 0014350 2530 Ge neral Fund Police Support Services Memberships Police $ 1,982 $ $ 1,982 $ 4,000 $ 4,000 $ 2,018 50.5% 001 4350 2550 Genera l Fund Police Support Services Telephone Police $ 8,663 $ $ 8,663 $ 7,300 $ 7,300 $ (1,363) 0.0% 0014350 2560 Gene ral Fund Police Support Services Natural Gas Police $ 796 $ $ 796 $ 4,000 $ 4,000 $ 3,204 80. 1% 0014350 2570 General Fund Police Support Services Electrica l Police $ 7,042 $ $ 7,042 $ 24,000 $ 24,000 $ 16,958 70.7% 0014350 2580 Ge neral Fund Police Support Services Advertising Police $ $ $ $ 2,000 $ 2,000 $ 2,000 100.0% 0014350 2594 Ge neral Fu nd Police Support Services CSJVRMA Auto Physical Damage Premium Police $ 24,921 $ $ 24,921 $ 29,811 $ 29,811 $ 4,890 16.4% 001 4350 2640 Ge neral Fund Police Support Services POST Schools Police $ 14,741 $ $ 14,741 $ 35,000 $ 35,000 $ 20,259 57.9% 0014350 2645 Genera l Fund Police Support Services Non POST Training Police $ 26,899 $ 16 $ 26,915 $ 30,000 $ 30,000 $ 3,085 10.3% 0014350 2650 Gene ral Fund Police Support Services Specia l Investigations Police $ 700 $ $ 700 $ 500 $ 500 $ (200) 0.0% 0014350 3000 Gene ral Fund Police Support Services Professional Se rvices Police $ 17,730 $ $ 17,730 $ 30,000 $ 30,000 $ 12,270 40.9% 0014350 3007 Genera l Fund Police Support Services Professiona l Developme nt Police $ 341 $ $ 341 $ 7,000 $ 7,000 $ 6,659 95.1% 0014350 3010 Genera l Fund Police Support Services Fresno Cou nty Jail Booking Police $ $ $ $ 500 $ 500 $ 500 100.0% 0014350 3015 Gene ral Fund Police Support Services Police Academy Sponsorship Police $ $ $ $ 10,000 $ 10,000 $ 10,000 100.0% 0014350 3140 Genera l Fu nd Police Support Services Legal Se rvices Police $ 8,889 $ $ 8,889 $ 25,000 $ 25,000 $ 16,111 64.4% 0014350 4010 Genera l Fu nd Police Support Services M aintena nce Contracts Police $ 39,236 $ 770 $ 40,006 $ 65,000 $ 65,000 $ 24,994 38.5% 0014350 4015 General Fund Police Support Services Computer Support Police $ 18,366 $ $ 18,366 $ 35,000 $ 35,000 $ 16,634 47.5% 0014350 4016 General Fund Police Support Services Internet Access Police $ 3,893 $ $ 3,893 $ 7,500 $ 7,500 $ 3,607 48.1% 001 4350 4020 Ge neral Fund Police Support Services Equipment Repairs & Maintenance Police $ 3,202 $ $ 3,202 $ 8,000 $ 8,000 $ 4,798 60.0% 001 4350 4022 General Fund Police Support Services Software Lice nses & M tce Police $ 12,944 $ $ 12,944 $ 42,000 $ 42,000 $ 29,056 69.2% 0014350 4027 Ge neral Fund Police Support Services Server Contract Mtce Police $ $ $ $ 3,200 $ 3,200 $ 3,200 100.0% 0014350 4031 General Fund Police Support Services Copier Lease & Mtce Police $ 7,320 $ $ 7,320 $ 15,000 $ 15,000 $ 7,680 51.2% 0014350 4033 Genera l Fund Police Support Services Animal Control Police $ 6,628 $ $ 6,628 $ 10,000 $ 10,000 $ 3,372 33.7% 0014350 4328 General Fund Police Support Services Radio Tower Maintenance Police $ $ $ $ 3,000 $ 3,000 $ 3,000 100.0% 0014350 5105 Genera l Fund Police Support Services Key less Entry Security System Police $ 1,031 $ $ 1,031 $ 3,000 $ 3,000 $ 1,969 65.6% 001 4350 6021 Ge neral Fund Police Supoort Services Computers & Peripherals Police $ 14,034 $ $ 14,034 $ 30,000 $ 30,000 $ 15,966 53.2% 0014350 6023 Genera l Fund Police Support Services CAD/RMS Police $ 2,565 $ $ 2,565 $ 7,000 $ 7,000 $ 4,435 63.4% 0014350 6025 Ge neral Fund Police Support Services Wireless Computer Access Police $ 13,859 $ $ 13,859 $ 35,000 $ 35,000 $ 21,141 60.4% 0014350 6140 Genera l Fund Police Support Services Vehicles Police $ 64,095 $ $ 64,095 $ 137,000 $ 137,000 $ 72,905 53 .2% --- Detail Page 5
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ $ $ 5,000 $ 5,000 $
Mobile Da ta Terminal Rep lacement Police $ $ $ $ 10,000 $ 10,000 $ 10,000 100.0% 0014350 6511 General Fu nd Police Support Services Body Armor and Ca rrier System Police $ $ $ $ 9,500 $ 9,500 $ 9,500 100.0% 001 4350 6520 General Fund Police Support Services ALPR Ca meras Police $ 42,000 $ $ 42,000 $ 42,000 $ 42,000 $ 0.0% 001 4350 6620 Gene ral Fu nd Police Support Services Anima l She lter Police $ 23,292 $ 41,703 $ 64,995 $ 495,000 $ 495,000 $ 430,005 86.9% 0014350 6807 General Fu nd Police Support Services Sa fety Eq uipment Police $ 5,272 $ $ 5,272 $ 20,000 $ 20,000 $ 14,728 73.6% 001 4350 6880 Gene ral Fu nd Police Support Services Bulletproof Vest Partne rship Grant Police $ $ $ $ 4,000 $ 4,000 $ 4,000 100.0% 0014350 6885 Genera l Fund Police Support Services Fede ral Home land Security Gra nt Police $ $ $ $ 5,000 $ 5,000 $ 5,000 100.0% 0014350 6890 Genera l Fund Pol ice Support Services CalOES Public Safety Communication Upgrade Police $ 5,458 $ $ 5,458 $ 339,000 $ 339,000 $ 333,542 98.4% 001 4350 7010 General Fund Police Support Services Eq uipment Shop Fund Transfer Police $ 322,753 $ $ 322,753 $ 645,506 $ 645,506 $ 322,753 50.0% 00143508020 General Fund Police Support Services Prior Year Pu rchase Orde rs Police $ 171,149 $ 22,791 $ 193,940 $ $ 194,673 $ 733 0.4% 0014360 1010 General Fund Police Dispatch Salaries - Fu ll Time Police $ 150,662 $ $ 150,662 $ 30 1,506 $ 301,506 $ 150,844 50.0% 0014360 1020 Ge nera l Fund Police Dispatch Sa laries - Pa rt Time & Temporary Police $ 25,609 $ s 25,609 s 30,000 $ 30,000 $ 4,391 14.6% 001 4360 1030 General Fund Police Dispatch Sa laries - Ove r Time Police $ 21,355 $ $ 21,355 s 50,000 $ 50,000 $ 28,645 57.3% 0014360 1040 General Fund Police Dispatch Socia l Security & Med ica re - FT Sa laries Police $ 13,256 $ $ 13,256 $ 27,202 s 27,202 $ 13,946 51.3% 001 4360 1041 Ge nera l Fu nd Police Dispatch Social Security & Med icare - PT Sa laries Police $ 1,959 $ $ 1,959 $ 2,295 $ 2,29S $ 336 14.6% 001 4360 1050 Ge nera l Fu nd Police Dispatch Ca lPERS Re tirement Employer Cost Police $ 11,778 $ $ 11,778 $ 24,498 $ 24,498 $ 12,720 51.9% 001 4360 1059 Genera l Fund Police Dispatch Dental Pre mium ISF Police $ 1,965 $ $ 1,965 $ 4,651 $ 4,651 $ 2,686 57.8% 001 4360 1060 General Fund Police Dispatch Health Insurance Premium Police $ 49,286 $ $ 49,286 $ 121,826 $ 121,826 $ 72,540 59.5% 001 4360 1070 Genera l Fund Police Dispatch Workers Comp Premium - FT Sa laries Police $ 1,379 $ $ 1,379 $ 2,775 $ 2,775 $ 1,396 50.3% 001 4360 1071 Genera l Fund Police Dispatch Worke rs Comp Pre miu m - PT Sala ries Police s 132 $ $ 132 $ 246 $ 246 $ 114 46.3% 001 4360 1080 General Fund Police Dispatch Long Term Disab ility Insurance Police $ 48 $ s 48 $ 642 $ 642 $ 594 92.5% 0014360 1090 Gene ral Fund Police Dispatch Uniform Allowance Police $ {365) $ $ {365) $ 4,080 $ 4,080 $ 4,445 108.9% 0014360 2593 General Fu nd Police Dispatch OSVRMA EAP, ERMA, Crime Shie ld Premiu m Police $ 2,991 $ $ 2,991 s 3,413 s 3,413 $ 422 12.4% 0014360 2600 Gene ral Fu nd Police Dispatch Unemployment EDD Claims Police $ 363 $ $ 363 $ $ $ (363) 0.0% 001 4360 7015 Genera l Fund Police Dispatch HR ISF Transfer Police $ 11,772 $ $ 11,772 $ 23,544 s 23,544 $ 11,772 50.0% 0014360 7016 Genera l Fund Police Dispatch HR ISF Transfer Ca lPERS UAL-ADP Police $ 65,296 $ $ 65,296 $ 65,296 $ 65,296 $ 0.0% 0014373 1010 Gene ral Fund Police Fresno County AB109 Grant Sa laries - Fu ll Time Police s 13,784 s $ 13,784 $ 75,231 $ 75,231 $ 61,447 81.7% 0014373 1030 Ge nera l Fund Police Fresno County AB109 Grant Sa laries - Over Time Police $ 4,318 $ $ 4,318 $ 16,615 $ 16,615 $ 12,297 74.0% 0014373 1040 Gene ral Fund Police Fresno County AB109 Grant Social Secu rity & M ed icare - FT Salaries Police $ 1,432 $ $ 1,432 $ 7,113 $ 7,113 $ 5,681 79.9% 0014373 1050 Ge neral Fund Police Fresno County AB109 Grant Ca l PERS Retirement Employer Cost Police $ 1,867 $ $ 1,867 $ 10,525 $ 10,525 $ 8,658 82.3% 001 4373 1059 Genera l Fund Police Fresno County AB109 Grant De ntal Premium 15F Police s 152 $ s 152 $ 866 $ 866 $ 714 82.4% 001 4373 1060 Genera l Fund Police Fresno County AB109 Grant Hea lth Insu rance Premium Police $ 1,294 s s 1,294 s 9,645 s 9,645 $ 8,351 86.6% 001 4373 1070 Genera l Fund Police Fresno County AB109 Grant Workers Comp Premiu m - FT Sa laries Police s 1,376 $ $ 1,376 $ 7,673 $ 7,673 $ 6,297 82. 1% 001 4373 1080 General Fund Police Fresno County AB109 Grant Long Term Disability Insu rance Police s 13 s $ 13 s 164 s 164 $ 151 92.1% 001 4373 1090 Genera l Fund Police Fresno County AB109 Grant Uniform Allowance Police $ 120 $ s 120 $ 1,140 $ 1,140 $ 1,020 89.5% 001 4373 2010 Genera l Fund Police Fresno County AB109 Grant Office Supplies Police $ 80 $ $ 80 $ 1,200 $ 1,200 $ 1,120 93.3% 0014373 2040 Genera l Fund Police Fresno County AB109 Grant Sma ll Tools & Minor Equipme nt Police $ 494 $ $ 494 s 8,000 $ 8,000 $ 7,506 93.8% 001 4373 2179 General Fund Police Fresno County AB109 Grant Veh icle Ma intenance/ Fuel Police $ 2,213 $ $ 2,213 $ 7,000 $ 7,000 $ 4,787 68.4% 0014373 2550 Ge nera l Fund Police Fresno County AB109 Grant Telephone Police $ 211 $ $ 211 $ 1,000 $ 1,000 $ 789 78.9% 0014373 3007 Ge neral Fund Police Fresno County AB109 Grant Profess ional Developme nt Police $ $ $ $ 1,500 $ 1,500 $ 1,500 100.0% 001 4373 7015 Ge neral Fu nd Police Fresno County AB109 Grant HR ISF Transfe r Police $ 1,843 $ $ 1,843 $ 3,686 $ 3,686 $ 1,843 50.0% 001 4373 7016 Genera l Fund Police Fresno County AB109 Grant HR ISF Transfer Ca l PERS UAL-ADP Police $ 18,907 $ $ 18,907 $ 18,907 $ 18,907 $ 0.0% 0014390 1010 General Fu nd Police Community Services Sa laries - Full Time Police $ 102,023 $ $ 102,023 $ 191,724 $ 191,724 $ 89,701 46.8% 0014390 1030 Genera l Fu nd Police Community Services Sa laries - Over Time Police $ 7,284 $ $ 7,284 $ 10,000 $ 10,000 $ 2,716 27.2% 0014390 1040 Gene ral Fund Police Community Services Socia l Security & Med icare - FT Sa laries Police $ 8,284 $ $ 8,284 $ 15,606 $ 15,606 $ 7,322 46.9% 0014390 1050 Genera l Fund Police Community Services Ca lPERS Retirement Employer Cost Police $ 10,058 $ $ 10,058 $ 20,230 $ 20,230 $ 10,172 50.3% 001 4390 1059 Genera l Fund Police Community Services Denta l Prem iu m ISF Police $ 1,300 $ $ 1,300 $ 2,599 $ 2,599 $ 1,299 50.0% 0014390 1060 Ge neral Fund Police Community Services Hea lt h Insurance Premiu m Police $ 32,919 $ $ 32,919 $ 66,268 $ 66,268 $ 33,349 50.3% 0014390 1070 General Fu nd Police Community Services Workers Comp Pre mium - FT Sa laries Police $ 4,050 $ $ 4,050 $ 8,178 $ 8,178 $ 4,128 50.5% 0014390 1080 Gene ral Fu nd Police Community Services Long Te rm Disab ility Insurance Police $ 29 $ $ 29 $ 407 $ 407 $ 378 92.9% 0014390 1090 Genera l Fund Police Community Services Uniform Allowance Police $ 266 $ $ 266 $ 2,280 $ 2,280 $ 2,014 88.3% 001 4390 2593 General Fund Police Community Services OSVRM A EAP, ERMA, Crim e Shield Prem ium Police $ 1,671 $ $ 1,671 $ 1,908 $ 1,908 $ 237 12.4% 0014390 7015 Genera l Fund Police Community Services HR ISF Transfer Police $ S,529 $ $ 5,529 $ 11,058 $ 11,058 $ 5,529 50.0% 001 4390 7016 General Fund Police Community Services HR ISF Transfe r Ca lPERS UAL-ADP Police $ 38,730 $ $ 38,730 $ 38,730 $ 38,730 $ 0.0% 0014400 1010 General Fund Engineering Sa laries - Fu ll Time Enginee ring $ 93,708 $ $ 93,708 $ 219,697 $ 219,697 $ 125,989 57 .3% Detail Page 6
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 9 $ $ 9 $ $ $
001 4400 1040 Genera l Fund Engineering Social Security & Medicare - FT Sa laries Engineering $ 7,117 $ $ 7,117 $ 16,807 $ 16,807 $ 9,690 57.7% 001 4400 1050 Genera l Fund Engineering Ca lPERS Re t ireme nt Employer Cost Engineering $ 6,979 $ $ 6,979 $ 17,111 $ 17,111 $ 10,132 59.2% 001 4400 1059 Ge neral Fund Engineering Denta l Pre mium 15F Enginee ring $ 958 $ $ 958 $ 2,189 $ 2,189 $ 1,231 56.2% 001 4400 1060 General Fund Engineering Hea lt h Insurance Premium Enginee rin g $ 21,874 $ $ 21,874 $ 53,026 $ 53,026 $ 31,152 58.7% 001 4400 1070 Gene ral Fund Engineering Worke rs Comp Prem iu m - FT Sa laries Engineering $ 3,243 $ $ 3,243 $ 7,699 $ 7,699 $ 4,456 57.9% 001 4400 1080 General Fund Engineering Long Te rm Disa bility Insurance Engineering $ 26 $ $ 26 $ 461 $ 461 $ 435 94.4% 001 4400 2010 General Fund Engineering Office Supplies Enginee ring $ 434 $ $ 434 $ 2,000 $ 2,000 $ 1,566 78.3% 1 001 4400 2020 Genera l Fund Engineering Special Supplies Enginee ring $ 967 $ 439 $ 1,406 $ 3,000 $ 3,000 $ 1,594 53.1% 0014400 2550 Genera l Fund Engineering Telephone Enginee ring $ 1,557 $ $ 1,557 $ 2,000 $ 2,000 $ 443 22.2% 0014400 2580 Gene ral Fu nd Engineering Advertising Enginee ring $ $ $ $ 500 $ 500 $ 500 100.0% 001 4400 2593 Gene ral Fund Engineering CJSVRMA EAP, ERMA, Crime Shie ld Premium Enginee ring $ 1,407 $ $ 1,407 $ 1,606 $ 1,606 $ 199 12.4% 0014400 2594 Gene ral Fund Engineering CSJVRMA Auto Physica l Damage Premium Enginee ring $ 363 $ $ 363 $ 381 $ 381 $ 18 4.7% 001 4400 3000 Genera l Fund Engineering Professional Se rvices Enginee ring $ 21,601 $ $ 21,601 $ 65,000 $ 65,000 s 43,399 66.8% 0014400 3007 Gene ral Fu nd Engineering Professional Deve lopment Enginee ring $ 65 $ $ 65 $ 7,500 $ 7,500 $ 7,435 99.1% 001 4400 3140 Gene ral Fu nd Engineering Lega I Services Enginee ring $ 698 $ $ 698 $ 3,500 s 3,500 $ 2,802 80.1% 00144004010 Gene ral Fund Engineering M ainte nance Contracts Enginee ring $ 58 $ $ 58 $ 350 s 350 $ 292 83.4% 0014400 4016 Genera l Fund Engineering Inte rn et Access Engineering $ 633 $ s 633 $ 1,500 s 1,500 s 867 57.8% 0014400 4022 General Fund Engineering Software Licenses & Mtce Enginee ring $ 6,201 $ $ 6,201 $ 15,250 $ 15,250 $ 9,049 59.3% 0014400 4027 Ge neral Fund Engineering Server Contract Mtce Engineering $ 4,877 $ $ 4,877 $ 9,000 $ 9,000 $ 4,123 45.8% 001 4400 4031 Genera l Fund Engineering Copier Lease & Mtce Enginee ring $ 2,131 $ $ 2,131 $ 4,400 $ 4,400 $ 2,269 51.6% 0014400 5034 General Fu nd Engineering Reed Ave Reed ley College Traffic Signal Enginee ring $ 11,807 $ 382,998 $ 394,805 $ s 394,806 $ 1 0.0% 0014400 6021 Gene ral Fu nd Engineering Computers & Periphe rals Enginee ring s 2,708 $ $ 2,708 $ 4,000 $ 4,000 s 1,292 32.3% 0014400 7010 General Fu nd Engineering Equipme nt Shop Fu nd Transfer Enginee ring $ 6,946 $ $ 6,946 $ 13,892 $ 13,892 $ 6,946 50.0% 0014400 7015 General Fund Engineering HR ISF Transfer Enginee ring $ 4,656 $ $ 4,656 $ 9,312 $ 9,312 s 4,656 50.0% 0014400 7016 Genera l Fund Engineering HR ISF Transfer Ca lPERS UAL-ADP Enginee ring $ 45,545 $ $ 45,545 $ 45,545 $ 45,545 $ 0.0% 00144008020 Ge nera l Fu nd Engineering Prior Year Purchase Orde rs Enginee ring $ $ 226 $ 226 $ s 226 $ 0.0% 0014410 1010 Ge neral Fund Planning Sa laries - Full Time CDD $ 191,063 $ s 191,063 $ 376,850 $ 376,850 s 185,787 49.3% 0014410 1040 Ge nera l Fund Planning Social Security & M edica re - FT Sa laries CDD s 14,628 $ s 14,628 $ 29,150 $ 29,150 s 14,522 49.8% 001 4410 1050 Ge neral Fu nd Planning Ca lPERS Retirement Employer Cost CDD $ 16,503 $ s 16,503 $ 34,295 s 34,295 s 17,792 51.9% 0014410 1059 Genera l Fu nd Planning De ntal Premium ISF CDD s 912 s s 912 $ 2,736 $ 2,736 s 1,824 66.7% 001 4410 1060 General Fund Planning Hea lth Insurance Premium CDD $ 12,633 $ $ 12,633 s 24,076 $ 24,076 $ 11,443 47.5% 0014410 1070 Ge neral Fund Planning Worke rs Comp Premium - FT Sala ries CDD s 1,495 s s 1,495 s 3,120 s 3,120 $ 1,625 52.1% 0014410 1080 Genera l Fund Planning Long Term Disability Insurance CDD s 47 s $ 47 s 800 s 800 s 753 94.1% 001 4410 2010 Genera l Fund Planning Office Supplies CDD $ 304 $ $ 304 s 1,000 $ 1,000 s 696 69.6% 001 4410 2020 Gene ral Fu nd Planning Special Supplies CDD $ 690 s 439 $ 1,129 s 1,000 s 1,000 $ (129) 0.0% 0014410 2150 Genera l Fund Planning Publications CDD $ $ $ $ 200 $ 200 $ 200 100.0% 0014410 2530 Genera l Fund Planning Memberships COD $ 2,838 $ $ 2,838 $ 6,100 $ 6,100 $ 3,262 53.5% 001 4410 2550 Ge neral Fund Planning Telephone CDD $ 570 $ $ 570 $ 425 $ 425 $ (145) 0.0% 001 4410 2580 Ge neral Fund Planning Advert ising CDD $ 6,867 $ $ 6,867 $ 10,000 $ 10,000 $ 3,133 31.3% 001 4410 2591 Ge neral Fund Planning LAFCO Budget CD D $ 9,475 s 1,200 $ 10,675 $ 9,000 s 9,000 s (1,675) 0.0% 001 4410 2593 Ge neral Fund Planning CJSVRMA EAP, ERM A, Crim e Shield Premium CDD $ 1,759 $ $ 1,759 $ 2,008 $ 2,008 $ 249 12.4% 0014410 3000 Genera l Fund Planning Professional Services CDD $ 11,552 $ $ 11,552 $ 30,000 $ 28,410 $ 16,858 59.3% 0014410 3007 General Fund Planning Professional Deve lopme nt CDD $ 2,646 $ $ 2,646 $ 3,500 $ 3,500 $ 854 24.4% 0014410 3008 Gene ral Fu nd Planning Environmenta l Filing Fees CDD $ 3,761 $ $ 3,761 $ 5,000 $ 5,000 $ 1,239 24.8% 0014410 3020 Gene ral Fu nd Planning Chamber of Comme rce Contract COD $ $ $ $ 75,000 $ $ 0.0% 0014410 3025 Gene ral Fund Planning Art in Public Places CDD $ $ 9,34 1 $ 9,341 $ 10,000 $ 10,000 $ 659 6.6% 0014410 3140 Gene ral Fund Planning Lega l Services CDD $ 1,994 $ $ 1,994 $ 8,000 $ 8,000 s 6,006 75.1% 001 4410 4010 Genera l Fund Planning Maintenance Contracts CDD $ 310 $ $ 310 $ 800 $ 800 $ 490 61.3% 0014410 4016 General Fu nd Planning Internet Access CDD $ 316 $ $ 316 $ 700 $ 700 s 384 54.9% 0014410 4022 Ge nera l Fund Planning Software Lice nses & Mtce CDD $ 9,525 $ $ 9,525 $ 18,000 $ 18,000 $ 8,475 47.1% 0014410 4027 Genera l Fund Planning Serve r Contract M tce CDD $ 2,709 $ $ 2,709 $ 4,400 $ 4,400 $ 1,691 38 .4% 00144104031 Gene ral Fund Planning Copie r Lease & Mtce CD D s 1,086 s s 1,086 $ 1,500 $ 1,500 s 414 27.6% 0014410 6021 General Fund Planning Computers & Peripherals CD D s 1,296 $ s 1,296 $ 500 $ 1,295 $ (1) 0.0% 001 4410 7015 General Fund Planning HR ISF Transfer CD D $ 5,820 $ $ 5,820 $ 11,640 $ 11,640 $ 5,820 50.0% 001 4410 7016 Genera l Fund Planning HR ISF Transfer Ca lPERS UAL-ADP CDD $ 78,782 $ $ 78,782 s 78,782 $ 78,782 $ 0.0% Detail Page 7
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
s 6,091 s 3,204 s 9,295 s s Gene ral Fund Building Inspection Sa laries - Fu ll Time CDD s 96,765 s s 96,765 s 220,134 s 220,134 s 123,369 0014420 1020 Genera l Fund Building Inspection Sa laries - Part Time & Temporary CDD s 3,586 s s 3,586 s s 3,586 s 0.0% 0014420 1030 Gene ral Fu nd Building Inspection Sa laries - Ove r Time CDD s 22 s s 22 s s s (22) 0.0% 0014420 1040 Gene ral Fu nd Building Inspection Socia l Secu rity & M ed icare - FT Sa laries CDD s 7,402 s s 7,402 s 16,840 s 16,840 s 9,438 56.0% 0014420 1041 Genera l Fund Building Inspection Socia l Security & Medicare - PT Sala ries CD D s 275 s s 275 s s 275 s 0.0% 0014420 1050 Genera l Fund Building Inspection Ca lPERS Retirement Employer Cost COD s 7,338 s s 7,338 s 17,427 $ 17,427 s 10,089 57.9% 0014420 1059 Genera l Fund Bu ilding Inspection De ntal Premium ISF COD $ 1,216 s s 1,216 s 2,736 s 2,736 s 1,520 55.6% 0014420 1060 General Fund Building Inspection Hea lth Insurance Premium CDD $ 32,114 $ s 32,114 s 71,844 s 71,844 s 39,730 55.3% 001 4420 1070 General Fund Building Inspection Workers Comp Premium - FT Sa laries COD s 2,402 s s 2,402 s 5,010 s 5,010 s 2,608 52.1% 0014420 1071 General Fund Building Inspection Workers Comp Premium - PT Sa laries CDD $ 29 $ s 29 s s 29 s 0.0% 001 4420 1080 General Fund Building Inspection Long Term Disability Insura nce COD s 35 s s 35 s 462 s 462 $ 427 92.4% 0014420 2010 Gene ral Fund Building Inspection Office Supplies COD s 150 s s 150 s 1,200 $ 1,200 s 1,050 87.5% 001 4420 2020 General Fund Building Inspection Special Suppl ies CDD s 493 s s 493 s 700 s 700 s 207 29.6% 001 4420 2530 General Fund Building Inspect ion Memberships COD s 475 s s 475 s 500 s 500 s 25 5.0% 001 4420 2550 Genera l Fund Building Inspection Telephone COD s 783 s s 783 s 1,100 s 1,100 s 317 28.8% 001 4420 2593 Genera l Fu nd Build ing Inspection CJSVR M A EAP, ERM A, Crime Sh ield Premium CDD $ 1,759 s s 1,759 s 2,008 $ 2,008 s 249 12.4% 0014420 3000 Genera l Fund Building Inspection Professiona l Services CDD $ 38,213 s 6,442 s 44,655 s 250,000 s 246,110 s 201,455 81.9% 001 4420 3007 Genera l Fund Building Inspection Professional Deve lopme nt CDD $ 1,576 s s 1,576 s 3,500 s 3,500 s 1,924 55.0% 0014420 3140 Genera l Fund Building Inspection Legal Services CDD s 518 s s 518 s 2,000 $ 2,000 s 1,482 74.1% 001 4420 4010 Genera l Fund Building Inspection Ma intenance Contracts COD s 86 s s 86 $ 200 s 200 s 114 57.0% 001 4420 4016 Genera l Fund Building Inspection Internet Access CDD s 316 s $ 316 s 1,000 s 1,000 s 684 68.4% 001 4420 4022 Genera l Fund Building Inspection Softwa re Licenses & Mtce COD s 7,609 s s 7,609 s 8,000 s 8,000 s 391 4.9% 00144204027 Genera l Fund Building Inspection Serve r Contract Mtce CDD $ 2,709 s $ 2,709 $ 4,400 s 4,400 s 1,691 38.4% 0014420 4031 Gene ral Fund Building Inspection Copier Lease & Mtce CDD s 1,086 s s 1,086 s 1,700 s 1,700 s 614 36.1% 001 4420 6021 Genera l Fund Building Inspection Computers & Peripherals CDD s 1,296 s s 1,296 s 500 s 1,295 s (1) 0.0% 001 4420 7010 General Fu nd Building Inspection Equipment Shop Fund Transfer CDD s 5,439 s s 5,439 s 10,878 s 10,878 s 5,439 50.0% 0014420 7015 Gene ral Fund Building Inspection HR ISF Tra nsfer CO D $ 5,820 s s 5,820 s 11,640 s 11,640 s 5,820 50.0% 001 4420 7016 General Fund Building Inspection HR ISF Tra nsfer Ca lPERS UAL-ADP CD D s 45,030 s s 45,030 s 45,030 $ 45,030 s 0.0% 0014420 8020 Gene ral Fu nd Building Inspection Prior Yea r Purchase Orde rs CD D $ s 309 s 309 s s 309 s 0.0% 0014425 1010 Ge neral Fund Street Administration Sa laries - Fu ll Time Public Works s 36,621 s s 36,621 s 68,431 s 68,431 s 31,810 46.5% 001 4425 1040 Genera l Fund Street Administration Social Security & M ed icare - FT Sa laries Public Works $ 2,085 s $ 2,085 $ 5,251 s 5,251 s 3,166 60.3% 001 4425 1050 General Fund Street Administration Ca lPERS Retirement Employer Cost Public Works s 3,536 $ s 3,536 s 6,949 $ 6,949 s 3,413 49.1% 0014425 1059 General Fu nd Street Administration De ntal Premium ISF Public Works s 160 s s 160 s 365 s 365 s 205 56.2% 001 4425 1060 General Fund Street Administration Hea lt h Insu rance Premium Public Works s 5,321 s s 5,321 s 10,680 s 10,680 s 5,359 50.2% 0014425 1070 General Fund Street Ad ministration Workers Comp Premium - FT Sa laries Public Works s 1,733 s s 1,733 s 3,381 s 3,381 s 1,648 48.7% 0014425 1080 General Fund Street Administration Long Term Disa bil ity Insurance Public Works s 7 s s 7 s 144 s 144 s 137 95.1% 0014425 2593 General Fund Street Administration CJSVRMA EAP, ERMA, Crime Shield Premium Public Works $ 234 s $ 234 s 268 s 268 s 34 12.7% 001 4425 3133 General Fund Street Administration Greenwaste Fees Pu blic Works $ s s s 5,000 s 5,000 s 5,000 100.0% 0014425 3167 Genera l Fund Street Administration Fa ll Leaf Sweeping Public Works s 12,375 $ s 12,375 s 25,000 $ 25,000 s 12,625 50.5% 0014425 4032 General Fund Street Administration Stree t Sweeping Public Works s 70,925 s s 70,925 s 147,000 s 147,000 s 76,075 51.8% 001 4425 7015 General Fund Street Administration HR ISF Tra nsfer Public Works $ 776 s s 776 s 1,552 s 1,552 s 776 50.0% 0014425 7016 General Fund Street Administration HR ISF Transfer CalPERS UAL-ADP Public Works s 14,339 s s 14,339 s 14,339 s 14,339 s 0.0% 0014610 1010 General Fu nd CSD Administration Sa laries - Full Time CSD s 56,615 s $ 56,615 s 130,439 s 130,439 s 73,824 56.6% 001 4610 1020 Genera l Fund CSD Administration Sa laries - Part Time & Temporary CSD s 20,374 s s 20,374 s 30,420 s 30,420 s 10,046 33.0% 0014610 1030 Gene ral Fund CSD Administration Sa laries - Ove r Time CSD $ 144 $ $ 144 s s s (144) 0.0% 0014610 1040 General Fund CSD Administration Socia l Security & Medicare - FT Sa laries CSD s 4,284 s s 4,284 $ 9,979 s 9,979 s 5,695 57.1% 001 4610 1041 General Fund CSD Administration Socia l Security & Medicare - PT Salaries CSD s 1,102 s s 1,102 s 2,327 s 2,327 s 1,225 52.6% 0014610 1050 General Fund CSD Administration Ca lPERS Retirement Employer Cost CSD s 6,508 s s 6,508 $ 13,565 $ 13,565 $ 7,057 52.0% 0014610 1059 Genera l Fund CSD Administration Dental Premium ISF CSD s 342 s s 342 s 1,049 s 1,049 s 707 67.4% 001 4610 1060 Genera l Fund CSD Administration Hea lth Insu rance Premium CSD s 10,413 s $ 10,413 s 34,393 s 34,393 $ 23,980 69.7% 001 4610 1070 Ge neral Fund CSD Administration Workers Comp Pre mium - FT Sa laries CSD s 935 s s 935 s 4,029 s 4,029 $ 3,094 76.8% 0014610 1071 Gene ral Fu nd CSD Administration Worke rs Comp Premium - PT Sa laries CSD $ 130 $ $ 130 $ 249 $ 249 $ 119 47.8% 0014610 1080 General Fund CSD Administration Long Te rm Disab ility Insurance CSD s 12 s $ 12 $ 274 $ 274 s 262 95.6% 001 4610 2010 General Fu nd CSD Administration Office Supplies CSD $ 1,373 $ $ 1,373 s 2,125 s 2, 125 $ 752 35.4% 001 4610 2020 Ge neral Fund CSD Administration Specia l Supplies CSD $ 336 s s 336 s 2,500 s 2,500 s 2,164 86.6% Detail Page 8
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 1,000 $ $
0014610 2523 Genera l Fu nd CSO Ad ministration Mileage Reimburseme nt cso $ 145 $ $ 145 $ 500 $ 500 $ 355 71.0% 0014610 2550 Gene ral Fu nd CSO Administration Telephone cso $ 685 $ $ 685 $ 2,000 $ 2,000 $ 1,315 65.8% 001 4610 2580 Gene ral Fund CSO Administration Advertising CSD $ $ $ $ 300 $ 300 $ 300 100.0% 0014610 2593 Genera l Fu nd CSD Administration OSVRMA EAP, ERMA, Crime Shield Prem ium CSD $ 704 $ $ 704 $ 770 $ 770 $ 66 8.6% 0014610 2594 Ge neral Fund CSO Administration CSJVRM A Auto Physica l Damage Prem ium CSD $ 1,572 $ $ 1,572 $ 1,880 $ 1,880 $ 308 16.4% 001 4610 2600 Genera l Fu nd C50 Administration Unemployme nt EDD Claims CSD $ $ $ $ 250 $ 250 $ 250 100.0% 0014610 2621 Gene ral Fund CSO Administration Community Donations CSD $ 1,050 $ $ 1,050 $ 2,100 $ 2,100 $ 1,050 50.0% 0014610 3000 Ge neral Fund CSO Administration Professional Services CSD $ 545 $ $ 545 $ 1,000 $ 1,000 $ 455 45.5% 001 4610 3007 General Fu nd CSD Administration Professional Deve lopment CSD $ 1,201 $ $ 1,201 $ 2,031 $ 2,031 $ 830 40.9% 001 4610 3140 Genera l Fund CSO Administration Lega l Services CSD $ $ $ s 1,000 $ 1,000 s 1,000 100.0% 001 4610 4010 Ge neral Fund CSD Administration Maintenance Contracts CSD $ 14 $ $ 14 $ 500 $ 500 $ 486 97.2% 001 4610 4012 Ge neral Fund CSD Administration Cred it Card Mercha nt Fees CSD s 3,004 $ $ 3,004 s 5,300 $ 5,300 $ 2,296 43.3% 001 4610 4016 Ge nera l Fu nd CSD Administration Inte rn et Access CSD $ 1,180 $ $ 1,180 s 2,900 s 2,900 $ 1,720 59.3% 0014610 4020 Ge neral Fu nd CSD Administration Equipment Repa irs & Maintena nce CSD $ $ s s 300 s 300 s 300 100.0% 001 4610 4022 Ge nera l Fund CSO Administration Software Licenses & Mtce CSD $ 621 $ $ 621 $ 2,000 $ 2,000 $ 1,379 69.0% 0014610 4027 Ge neral Fu nd CSO Administration Server Contract Mtce CSD $ 7,044 s s 7,044 $ 14,600 $ 14,600 $ 7,556 51.8% 001 4610 4031 Ge nera l Fu nd CSO Administration Cop ier Lease & M tce CSD $ 4,094 $ $ 4,094 $ 8,000 s 8,000 $ 3,906 48.8% 0014610 4042 Ge nera l Fund CSD Administration Registration Softwa re C5D $ 1,694 $ $ 1,694 $ 6,500 $ 6,500 $ 4,806 73.9% 0014610 6021 Ge neral Fund CSO Administration Computers & Pe ripherals C5D $ 957 $ s 957 $ 1,000 s 1,000 s · 43 4.3% 0014610 7010 Genera l Fund CSD Administration Equipment Shop Fund Tra nsfer CSD $ 13,968 $ $ 13,968 $ 27,936 $ 27,936 s 13,968 50.0% 0014610 7015 Ge nera l Fu nd CSO Administration HR ISF Transfer CSD $ 4,135 $ s 4,135 $ 8,271 s 8,271 $ 4,136 50.0% 0014610 7016 General Fund CSO Administration HR 15F Transfer Ca lPERS UAL-ADP CSD s 26,742 $ $ 26,742 $ 26,742 $ 26,742 $ 0.0% 001 4610 7020 Genera l Fund CSD Administration Senior Cit ize n Fund Transfer CSD $ 8,839 $ $ 8,839 s 3,741 s 30,751 $ 21,912 71.3% 001 4620 1010 General Fund Aquatics Summer Sa laries - Full Time CSD $ 2,293 $ s 2,293 $ 4,674 s 4,674 $ 2,381 50.9% 001 4620 1020 Gene ral Fund Aquatics Summer Sa laries - Pa rt Time & Temporary CSD $ 32,253 $ $ 32,253 $ 69,173 s 69,173 $ 36,920 53.4% 0014620 1030 Gene ral Fund Aquatics Summer Sa laries - Over Time CSD $ 45 $ $ 45 $ $ $ (45) 0.0% 001 4620 1040 Gene ral Fund Aquatics Summer Social Security & M edicare - FT Sala ries CSD $ 163 $ $ 163 $ 358 $ 358 $ 195 54.5% 001 4620 1041 Ge nera l Fund Aquatics Summer Socia l Security & M edicare - PT Sa laries CSD $ 2,787 $ $ 2,787 $ 5,292 $ 5,292 $ 2,505 47.3% 0014620 1050 Gene ral Fund Aquatics Summer Ca lPERS Re tirement Employer Cost CSD $ 169 $ $ 169 $ 372 s 372 $ 203 54.6% 001 4620 1059 Ge nera l Fund Aquatics Summer Denta l Premium ISF CSD $ 24 $ $ 24 $ 55 $ 55 $ 31 56.4% 001 4620 1060 General Fund Aquatics Summer Hea lth Insurance Premium CSD s 774 $ $ 774 $ 1,791 $ 1,791 $ 1,017 56.8% 001 4620 1070 Gene ral Fund Aquatics Summer Workers Comp Premium - FT Sa laries CSD s 78 $ $ 78 $ 163 $ 163 $ 85 52.1% 001 4620 1071 General Fund Aquatics Summer Workers Comp Premiu m - PT Sa laries CSD $ 887 $ s 887 $ 2,709 $ 2,709 $ 1,822 67.3% 001 4620 1080 General Fund Aquatics Summer Long Term Disability Insurance CSD $ 1 $ $ 1 $ 10 s 10 $ 9 90.0% 0014620 2010 General Fund Aquatics Summer Office Supplies CSD $ 21 $ s 21 $ 200 $ 200 s 179 89.5% 0014620 2020 General Fund Aquatics Summer Special Supplies CSD $ 1,763 s $ 1,763 $ 2,600 $ 2,600 $ 837 32.2% 0014620 2310 General Fund Aquatics Summer Movies in t he Park CSD $ $ s $ 1,500 $ 1,500 s 1,500 100.0% 0014620 2593 Gene ral Fu nd Aquatics Summer O SVR M A EAP, ERMA, Crime Shield Prem iu m CSD $ 36 $ $ 36 $ 40 $ 40 $ 4 10.0% 001 4620 2600 Ge neral Fund Aquatics Summer Unemployme nt EDD Claims CSD $ $ s s 250 $ 250 $ 250 100.0% 001 4620 3007 Ge nera l Fund Aquatics Summer Professional Deve lopment CSD $ 310 $ $ 310 $ 2,636 $ 2,636 $ 2,326 88.2% 001 4620 3011 Ge neral Fund Aquatics Summer Aquatics Ince nt ive Stipend CSD $ 2,400 $ $ 2,400 s 2,400 $ 2,400 $ 0.0% 001 4620 3440 General Fund Aquatics Summer Concession Rental CSD $ 4,386 $ $ 4,386 $ 19,000 $ 19,000 $ 14,614 76.9% 0014620 4016 Gene ral Fund Aquatics Summer Intern et Access CSD $ 85 $ s 85 $ 250 s 250 $ 165 66.0% 0014620 7015 Gene ral Fund Aquatics Summer HR ISF Tra nsfer CSD $ 4,447 $ $ 4,447 $ 8,894 $ 8,894 $ 4,447 50.0% 001 4620 7016 Gene ral Fund Aquatics Summer HR ISF Transfer CalPERS UAL-ADP CSD s 1,004 $ $ 1,004 $ 1,004 $ 1,004 $ 0.0% 001 4625 1010 Genera l Fund Aquatics Year Round Sa laries - Fu ll Time CSD $ 1,729 $ $ 1,729 $ 4,043 $ 4,043 $ 2,314 57.2% 0014625 1020 Genera l Fund Aquatics Year Round Sa laries - Pa rt Time & Temporary CSD $ 16,480 $ $ 16,480 $ 23,267 $ 24,191 $ 7,711 31.9% 0014625 1040 Genera l Fund Aquatics Year Round Social Security & Medica re - FT Sa laries CSD $ 156 $ $ 156 $ 309 $ 309 $ 153 49.5% 0014625 1041 Genera l Fund Aquatics Year Round Social Secu rity & M edicare - PT Sa laries CSD $ 1,293 $ $ 1,293 s 1,780 s 1,852 $ 559 30.2% 0014625 1050 Gene ral Fund Aquatics Year Round Ca lPERS Re tirement Employe r Cost CSD $ 161 $ $ 161 $ 322 $ 322 $ 161 50.0% 001 4625 1059 Gene ral Fund Aquatics Year Round Dental Prem ium ISF CSD $ 23 $ $ 23 $ 46 $ 46 s 23 50.0% 001 4625 1060 Gene ral Fu nd Aquatics Year Round Hea lth Insu rance Prem iu m CSD $ 739 $ $ 739 $ 1,493 $ 1,493 $ 754 50.5% 0014625 1070 Ge neral Fu nd Aquatics Year Round Workers Comp Premium - FT Sa laries CSD $ 76 $ $ 76 $ 158 $ 158 $ 82 51.9% 001 4625 1071 Ge neral Fund Aquatics Year Round Workers Comp Prem ium - PT Sa laries CSD $ 595 $ $ 595 $ 911 $ 915 $ 320 35.0% 0014625 1080 Gene ral Fund Aquatics Year Round Long Term Disability Insura nce CSD $ 1 $ $ 1 $ 8 $ 8 $ 7 87.5% Detail Page 9
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 455 $ $ 455 $ 800 $ 800 $
0014625 2593 General Fund Aquatics Year Round CJSVRM A EAP, ERMA, Crim e Shield Premium CSD $ 29 $ $ 29 $ 33 $ 33 $ 4 12.1% 0014625 2600 Gene ral Fund Aquatics Year Round Unemployment EDD Claims CSD $ $ $ $ 250 $ 250 $ 250 100.0% 001 4625 4016 General Fund Aquatics Year Round Inte rnet Access CSD $ 85 $ $ 85 $ 250 $ 250 $ 165 66.0% 001 4625 7015 General Fund Aquatics Year Round HR ISF Transfer CSD $ 1,554 $ $ 1,554 $ 3,107 $ 3,107 $ 1,553 50.0% 001 4625 7016 Gene ral Fund Aquatics Year Round HR ISF Transfer Ca lPERS UAL-ADP CSD $ 868 $ $ 868 $ 868 $ 868 $ 0.0% 0014630 1010 General Fund Adult Sports Sa laries - Fu ll Time CSD $ 535 $ $ 535 $ 1,161 $ 1,161 $ 626 53.9% 0014630 1020 Gene ral Fund Adult Sports Sa laries - Part Time & Temporary CSD $ 1,486 $ $ 1,486 $ 8,382 $ 8,382 $ 6,896 82.3% 001 4630 1040 Genera l Fund Adult Sports Socia l Secu rity & Medicare - FT Sala ries CSD $ 47 $ $ 47 $ 95 $ 95 $ 48 50.5% 0014630 1041 Gene ral Fund Adult Sports Socia l Security & Medicare - PT Salaries CSD $ 99 $ $ 99 $ 641 $ 641 $ 542 84.6% 0014630 1050 Genera l Fund Adult Sports CalPERS Retirement Employer Cost CSD $ 45 $ $ 45 $ 92 $ 92 $ 47 51.1% 0014630 10S9 Gene ral Fu nd Adult Sports Dental Premium ISF C5D $ $ $ $ 18 $ 18 $ 18 100.0% 001 4630 1060 Gene ral Fu nd Adult Sports Hea lth Insurance Premiu m CSD $ 46 $ $ 46 $ 69 $ 69 $ 23 33.3% 0014630 1070 Genera l Fund Adult Sports Workers Comp Premiu m - FT Sa laries CSD $ 23 $ $ 23 $ 49 $ 49 $ 26 53.1% 0014630 1071 Genera l Fund Adult Sports Workers Comp Prem ium - PT Sa laries CSD $ 79 $ $ 79 $ 328 $ 328 $ 249 75.9% 0014630 1080 Ge nera l Fund Adult Sports Long Term Disa bilit y Insurance CSD $ $ $ $ 3 $ 3 $ 3 100.0% 001 4630 2010 Gene ral Fund Adult Sports Office Supplies CSD $ 1 $ $ 1 $ 150 $ 150 $ 149 99.3% 001 4630 2020 Ge nera l Fund Adult Sports Special Supplies CSD $ 819 $ $ 819 $ 3,150 $ 3,150 $ 2,331 74.0% 001 4630 2032 Genera l Fund Adult Sports Porta Potties CSD $ 1,600 $ $ 1,600 $ 2,525 $ 2,525 $ 925 36.6% 0014630 2593 Gene ral Fund Adult Sports CJSVRMA EAP, ERMA, Crime Sh ield Premium CSD $ 12 $ $ 12 $ 13 $ 13 $ 1 7.7% 0014630 2600 Genera l Fund Adult Sports Unemployment EDD Claims CSD $ $ $ $ 150 $ 150 $ 150 100.0% 0014630 3000 Gene ral Fu nd Adult Sports Profess ional Se rvices CSD $ 880 $ $ 880 $ 2,500 $ 2,500 $ 1,620 64.8% 0014630 701S General Fund Adult Sports HR ISF Transfer CSD $ 564 $ $ 564 $ 1,127 $ 1,127 $ 563 50.0% 0014630 7016 Genera l Fund Adult Sports HR ISF Transfer Ca lPERS UAL-ADP CSD $ 238 $ $ 238 $ 238 $ 238 $ 0.0% 0014635 1010 Genera l Fund Preschool Program Sa laries - Fu ll Time CSD $ 172 $ $ 172 $ 1,263 $ 1,263 $ 1,091 86.4% 001463S 1020 Gene ral Fund Preschool Program Sa laries - Pa rt Time & Temporary CSD $ 12,298 $ $ 12,298 $ 26,549 $ 26,549 $ 14,251 53.7% 0014635 1040 Gene ral Fund Preschool Program Socia l Secu rity & Medicare - FT Sa laries CSD $ 14 $ $ 14 $ 97 $ 97 $ 83 85.6% 0014635 1041 Gene ral Fund Preschool Program Social Security & M edicare - PT Sa laries CSD $ 936 $ $ 936 $ 2,031 $ 2,031 $ 1,095 53.9% 0014635 1050 General Fund Preschool Program Ca lPERS Retirement Employer Cost CSD $ 14 $ $ 14 $ 101 $ 101 $ 87 86. 1% 001 4635 1059 Gene ral Fund Preschool Program De ntal Premium ISF CSD $ 3 $ $ 3 $ 18 $ 18 $ 15 83.3% 0014635 1060 Genera l Fu nd Preschool Program Hea lth Insurance Prem ium CSD $ 72 $ $ 72 $ 596 $ 596 $ 524 87.9% 0014635 1070 General Fund Preschool Program Workers Comp Premiu m - FT Sa laries CSD $ 3 $ $ 3 $ 10 $ 10 $ 7 70.0% 0014635 1071 General Fund Preschool Program Workers Comp Premium - PT Sa laries CSD $ 495 $ $ 495 $ 1,040 $ 1,040 $ 545 52.4% 001 4635 1080 General Fund Preschool Program Long Term Disa bil ity Insurance CSD $ $ $ $ 3 $ 3 $ 3 100.0% 001 4635 2010 General Fund Preschool Program Office Supplies CSD $ $ $ $ 200 $ 200 $ 200 100.0% 001 4635 2020 General Fund Preschool Program Special Supplies CSD $ 1,066 $ $ 1,066 $ 1,200 $ 1,200 $ 134 11.2% 0014635 2080 Genera l Fund Preschool Program Preschool Snacks CSD $ 142 $ $ 142 $ 1,200 $ 1,200 $ 1,058 88.2% 0014635 2090 Genera l Fu nd Preschool Program Preschool Toys CSD $ $ $ $ 250 $ 250 $ 250 100.0% 001 4635 2580 Ge neral Fund Preschool Program Advert ising CSD $ 172 $ $ 172 $ 250 $ 250 $ 78 31.2% 001 4635 2593 Ge neral Fund Preschool Program CJSVRM A EAP, ERMA, Crim e Shie ld Prem ium CSD $ 12 $ $ 12 $ 13 $ 13 $ 1 7.7% 001 4635 2600 Ge nera l Fund Preschool Program Unemployment ED D Claims CSD $ $ $ $ 250 $ 250 $ 250 100.0% 0014635 7015 Ge nera l Fund Preschool Program HR ISF Transfer CSD $ 1,701 $ $ 1,701 $ 3,402 $ 3,402 $ 1,701 50.0% 001 4635 7016 Genera l Fund Preschool Program HR ISF Transfer Ca lPERS UAL-ADP CSD $ 271 $ $ 27 1 $ 271 $ 271 $ 0.0% 0014635 8020 Ge neral Fund Preschool Program Prior Yea r Purchase Orde rs CSD $ 839 $ $ 839 $ $ 942 $ 103 10.9% 001 4640 1010 Genera l Fund Enrichment Sa la ries - Fu II Time CSD $ 27,224 $ $ 27,224 $ 56,868 $ 56,868 $ 29,644 52.1% 001 4640 1020 General Fund Enrichment Salaries - Part Time & Te mporary CSD $ 4,962 $ $ 4,962 $ 23,500 $ 19,000 $ 14,038 73.9% 001 4640 1040 General Fund Enrichment Social Security & Medicare - FT Sa laries CSD $ 2,214 $ $ 2,214 $ 4,500 $ 4,500 $ 2,286 50.8% 0014640 1041 General Fund Enrichment Social Security & Medica re - PT Sa laries CSD $ 469 $ $ 469 $ 1,798 $ 1,798 $ 1,329 73.9% 0014640 1050 Genera l Fund Enrichment Ca l PERS Retireme nt Employe r Cost CSD $ 2,269 $ $ 2,269 $ 4,644 $ 4,644 $ 2,375 51.1% 001 4640 1059 Gene ral Fu nd Enrichment Dental Premium ISF CSD $ 149 $ $ 149 $ 748 $ 748 $ 599 80.1% 0014640 1060 General Fund Enrichment Healt h Insurance Premium CSD $ 5,900 $ $ 5,900 $ 11,821 $ 11,821 $ 5,921 50.1% 001 4640 1070 General Fund Enrichment Workers Comp Premium - FT Sa laries CSD $ 1,049 $ $ 1,049 $ 2,265 $ 2,265 $ 1,216 53.7% 0014640 1071 Ge neral Fund Enrichment Workers Comp Premium - PT Sa laries CSD $ 316 $ $ 316 $ 920 $ 920 $ 604 65 .7% 0014640 1080 Genera l Fund Enrichment Long Term Disabilit y Insurance CSD $ 9 $ $ 9 $ 124 $ 124 $ 115 92.7% 001 4640 2010 Ge neral Fu nd Enrichment Office Supplies CSD $ 243 $ $ 243 $ 800 $ 800 $ 557 69.6% 0014640 2020 Gene ral Fund Enrichment Special Su pplies CSD $ 3,376 $ $ 3,376 $ 11,646 $ 14,246 $ 10,870 76.3% Detail Page 10
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 13,329 $ $ 13,329 $ 13,000 $ 13,000 $
0014640 2060 Gene ral Fund Enrichment Red Ribbon Activities CSD $ 796 $ $ 796 $ 3,000 $ 3,000 $ 2,204 73 .5% 0014640 2061 Gene ral Fund Enrichment Concess ion Products CSD $ 672 $ $ 672 $ 1,000 $ 1,000 $ 328 32.8% 001 4640 2550 General Fund Enrichment Telephone CSD $ 231 $ $ 231 $ 550 $ 550 $ 319 58.0% 0014640 2580 Gene ral Fund Enrichment Advertising CSD $ 329 $ $ 329 $ 800 $ 800 $ 471 58.9% 0014640 2593 Ge neral Fund Enrichment CJSVR M A EAP, ERMA, Crim e Shield Premium CSD $ 481 $ $ 481 $ 549 $ 549 $ 68 12.4% 0014640 3000 Gene ral Fund Enrichment Professional Services CSD $ 1,642 $ $ 1,642 $ $ 4,500 $ 2,858 63.5% 0014640 3007 General Fund Enrichment Professional Deve lopme nt CSD $ 310 $ $ 310 $ 1,607 $ 1,607 $ 1,297 80.7% 0014640 3040 General Fund Enrichment License Agree ments CSD $ 2,276 $ $ 2,276 $ 3,090 $ 3,090 $ 814 26.3% 0014640 7015 Ge nera l Fu nd Enrichment HR ISF Tra nsfer CSD $ 3,062 $ $ 3,062 $ 6,124 $ 6,124 $ 3,062 50.0% 0014640 7016 Ge neral Fu nd Enrichment HR ISF Transfe r Ca l PERS UAL-ADP CSD $ 11,885 $ $ 11,885 $ 11,885 $ 11,885 $ 0.0% 001 4650 1010 Genera l Fund Youth Sports Sa laries - Ful l Time CSD $ 20,346 $ $ 20,346 $ 43,476 $ 43,476 $ 23,130 53.2% 0014650 1020 Ge neral Fund Youth Sports Sa laries - Part Time & Te mporary CSD $ 4,991 $ $ 4,991 $ 17,556 $ 17,556 $ 12,565 71.6% 0014650 1030 General Fu nd Youth Sports Sa laries - Over Time CSD $ 34 $ $ 34 $ $ $ (34) 0.0% 001 4650 1040 General Fund Youth Sports Social Security & M edica re - FT Salaries CSD $ 1,698 $ $ 1,698 $ 3,482 $ 3,482 $ 1,784 51.2% 001 4650 1041 Ge neral Fund Youth Sports Social Security & Medicare - PT Sa laries CSD $ 419 $ $ 419 $ 1,343 $ 1,343 $ 924 68.8% 001 4650 1050 Ge neral Fund Youth Sports CalPERS Retirement Employer Cost CSD $ 1,733 $ $ 1,733 $ 3,578 $ 3,578 $ 1,845 51.6% 001 4650 1059 Ge neral Fund Youth Sports Dental Pre mium ISF CSD $ 67 $ $ 67 $ 602 $ 602 $ 535 88.9% 0014650 1060 Gene ral Fund Youth Sports Hea lth Insurance Premium CSD $ 3,286 $ $ 3,286 $ 6,516 $ 6,516 $ 3,230 49.6% 001 4650 1070 General Fund Youth Sports Workers Comp Premium - FT Sa laries CSD $ 798 $ $ 798 $ 1,743 $ 1,743 $ 945 54.2% 001 4650 1071 General Fund Youth Sports Workers Comp Premium - PT Sa laries CSD $ 276 $ $ 276 $ 687 $ 687 $ 411 59.8% 0014650 1080 Gene ral Fund Youth Sports Long Term Disab ility Insurance CSD $ 7 $ $ 7 $ 96 $ 96 $ 89 92.7% 0014650 2010 Gene ral Fund Youth Sports Office Supplies CSD $ 18 $ $ 18 $ 300 $ 300 $ 282 94.0% 0014650 2020 Gene ral Fu nd Youth Sports Special Supplies CSD $ 6,852 $ $ 6,852 $ 13,000 $ 13,000 $ 6,148 47.3% 0014650 2550 General Fu nd Youth Sports Telephone CSD $ 85 $ $ 85 $ 400 $ 400 $ 315 78.8% 001 4650 2580 General Fund Youth Sports Advertising CSD $ 604 $ $ 604 $ 600 $ 600 $ (4 ) 0.0% 0014650 2593 Ge neral Fund Youth Sports CJSVRMA EAP, ERMA, Crim e Shield Premium CSD $ 386 $ $ 386 $ 442 $ 442 $ 56 12.7% 001 4650 2600 Ge neral Fund Youth Sports Unemployment EDD Claims CSD $ $ $ $ 250 $ 250 $ 250 100.0% 001 4650 3000 Ge neral Fund Youth Sports Profess ional Services CSD $ $ $ $ 500 $ 500 $ 500 100.0% 001 4650 3007 Ge neral Fund Youth Sports Profess ional Deve lopment CSD $ 919 $ 384 $ 1,303 $ 1,460 $ 1,460 $ 157 10.8% 0014650 7015 General Fund Youth Sports HR ISF Transfer CSD $ 2,380 $ $ 2,380 $ 4,759 $ 4,759 $ 2,379 50.0% 0014650 7016 General Fund Youth Sports HR ISF Transfer Ca l PERS UAL-ADP CSD $ 8,998 $ $ 8,998 $ 8,998 $ 8,998 $ 0.0% 001 4658 1010 General Fund ASES TL Reed School Salaries - Full Time CSD $ 519 $ $ 519 $ 2,071 $ 2,071 $ 1,552 74.9% 0014658 1020 General Fund ASES TL Reed School Sa laries - Pa rt Time & Temporary CSD $ 57,690 $ $ 57,690 $ 141,599 $ 14 1,599 $ 83,909 59.3% 001 4658 1030 Ge neral Fund ASES TL Reed School Sa laries - Over Time CSD $ 17 $ $ 17 $ $ $ (17) 0.0% 0014658 1040 General Fund ASES TL Reed School Socia l Security & M edicare - FT Sa laries CSD $ 45 $ $ 45 $ 158 $ 158 $ 113 71.5% 001 4658 1041 General Fund ASES TL Reed School Social Se curity & Medicare - PT Salaries CSD $ 4,433 $ $ 4,433 $ 10,832 $ 10,832 $ 6,399 59.1% 0014658 1050 General Fund ASES TL Reed School Ca lPERS Retirement Employer Cost CSD $ 47 $ $ 47 $ 165 $ 165 $ 118 71.5% 0014658 1059 Gene ral Fund ASES TL Reed School Dental Premium ISF CSD $ 8 $ $ 8 $ 27 s 27 s 19 70.4% 0014658 1060 General Fund ASES TL Reed School Hea lth Insurance Premium CSD s 219 $ s 219 $ 895 $ 895 $ 676 75.5% 001 4658 1070 General Fund ASES TL Reed School Workers Comp Premium - FT Salaries CSD $ 18 $ $ 18 $ 42 $ 42 $ 24 57. 1% 0014658 1071 General Fund ASES TL Reed School Workers Co mp Premium - PT Salaries CSD $ 2,414 $ $ 2,414 $ 5,545 $ 5,545 $ 3,131 56.5% 001 4658 1080 General Fund ASES TL Reed School Long Term Disab ility Insurance CSD $ $ $ $ 4 $ 4 $ 4 100.0% 001 4658 2020 Ge nera l Fund ASES TL Reed School Special Supplies CSD $ $ $ $ 200 $ 200 $ 200 100.0% 001 4658 2593 Ge neral Fu nd ASES Tl Reed School CJSVR MA EAP, ERMA, Crime Shield Premium CSD $ 112 $ $ 112 $ 20 $ 20 $ (92) 0.0% 001 4658 7015 Ge neral Fu nd ASES TL Reed School HR ISF Transfer CSD $ 8,923 $ $ 8,923 $ 17,845 $ 17,845 $ 8,922 50.0% 0014658 7016 General Fund ASES TL Reed School HR ISF Transfer Ca l PERS UAL-ADP CSD $ 445 $ $ 445 $ 445 $ 445 $ 0.0% 0014659 1010 Gene ral Fund ASES Washington School Salaries - Full Time CSD $ 615 $ $ 615 $ 2,703 $ 2,703 $ 2,088 77.2% 0014659 1020 Gene ral Fund ASES Washington School Salaries - Pa rt Time & Te mporary CSD $ 37,879 $ $ 37,879 $ 90,798 $ 90,798 $ 52,919 58.3% 0014659 1030 Gene ral Fund ASES Washington School Salaries - Over Time CSD $ 8 $ $ 8 $ $ $ (8) 0.0% 0014659 1040 Gene ral Fund ASES Washington School Social Security & Medicare - FT Sa laries CSD $ 52 $ $ 52 $ 207 $ 207 $ 155 74.9% 0014659 1041 General Fund ASE$ Washington School Social Security & Medicare - PT Sa la ries CSD $ 2,789 $ $ 2,789 $ 6,946 $ 6,94 6 $ 4,157 59.8% 0014659 1050 Ge neral Fund ASES Washington School Ca lPERS Retirement Employer Cost CSD $ 54 $ $ 54 $ 215 $ 215 $ 161 74.9% 0014659 1059 Ge neral Fund ASES Washington School Dental Premium ISF CSD $ 9 $ $ 9 $ 36 $ 36 $ 27 75.0% 001 4659 1060 Ge nera l Fund ASES Washington School Health Insurance Pre mium CSD $ 255 $ $ 255 $ 1,193 $ 1,193 $ 938 78.6% 0014659 1070 Ge neral Fund ASES Washington School Worke rs Comp Premium - FT Sa laries CSD $ 19 $ $ 19 $ 47 $ 47 $ 28 59.6% Detail Page 11
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
ASES Washington School Long Term Disability Insu rance CSD s s s s 6 s 6 s 6 100.0% 0014659 2020 Genera l Fund ASES Washington School Special Supplies CSD s s s s 200 s 200 s 200 100.0% 001 4659 2593 Ge neral Fund ASES Washington School CJSVRM A EAP, ER M A, Crim e Sh ield Premium CSD s 82 s s 82 s 27 s 27 s (55) 0.0% 001 4659 7015 General Fund ASES Washington School HR ISF Transfer CSD s 5,762 s s 5,762 s 11,524 s 11,524 s 5,762 50.0% 0014659 7016 General Fund ASES Washington School HR ISF Transfer Ca lPERS UAL-ADP CSD s 580 s s 580 s 580 s 580 s 0.0% 0014660 1010 Gene ral Fu nd Community Center Sa laries - Full Time CSD s 72,153 s s 72,153 s 141,632 s 141,632 s 69,479 49.1% 0014660 1020 Gene ral Fund Community Center Sa laries - Part Time & Temporary CSD s 31,900 s s 31,900 s 42,760 s 42,760 s 10,860 25.4% 0014660 1030 Gene ral Fu nd Community Center Sa laries - Over Time CSD s 373 s s 373 s s s (373) 0.0% 0014660 1040 General Fund Community Center Socia l Secu rity & Medicare - FT Sa laries CSD s 5,492 s s 5,492 s 11,028 s 11,028 s 5,536 50.2% 0014660 1041 General Fu nd Community Center Socia l Security & Medicare - PT Sa laries CSD s 3,245 s s 3,245 s 3,271 s 3,271 s 26 0.8% 001 4660 1050 Genera l Fund Community Center Ca lPERS Retirement Employer Cost CSD s 5,728 s s 5,728 s 12,150 s 12,150 s 6,422 52.9% 0014660 1059 Gene ral Fu nd Community Center Denta l Pre mium ISF CSD s 835 s s 835 s 1,760 s 1,760 s 925 52.6% 0014660 1060 General Fund Community Center Health Insurance Prem ium CSD s 16,060 s s 16,060 s 19,810 s 19,810 s 3,750 18.9% 0014660 1062 Gene ral Fu nd Community Center Medica l Insurance Premium - PT Sa laries CSD s s s s 7,085 s 7,085 s 7,085 100.0% 001 4660 1070 General Fund Community Center Worke rs Comp Premium - FT Salaries CSD s 9,765 s s 9,765 s 20,236 s 20,236 s 10,471 51.7% 001 4660 1071 General Fund Community Center Worke rs Comp Premiu m - PT Sa laries CSD s 6,807 s s 6,807 s 7,254 s 7,254 s 447 6.2% 0014660 1080 Gene ral Fund Communitv Center Long Term Disab ility Insurance CSD s 20 s s 20 s 303 s 303 s 283 93.4% 0014660 1091 Gene ral Fund Community Center Uniform Expe nse CSD s 262 s s 262 s 400 s 400 s 138 34.5% 0014660 2010 Genera l Fund Community Center Office Supplies CSD s 167 s s 167 s 300 s 300 s 133 44.3% 0014660 2020 Genera l Fund Community Center Specia l Supplies CSD s 4,882 s 692 s 5,574 s 7,797 s 7,797 s 2,223 28.5% 0014660 2040 Gene ral Fu nd Community Center Sma ll Tools & Minor Equipme nt CSD s s s s 575 s 575 s 575 100.0% 0014660 2358 General Fund Community Center CC Toi letries CSD s 5,201 s s 5,201 s 9,350 s 9,350 s 4,149 44.4% 001 4660 2550 General Fund Community Center Telephone CSD s 888 s s 888 s 1,500 s 1,500 s 612 40.8% 0014660 2560 Genera l Fu nd Community Center Natura l Gas CSD s 1,509 s s 1,509 s 6,000 s 6,000 s 4,491 74.9% 001 4660 2570 Genera l Fund Community Center Electrica l CSD s 24,485 s s 24,485 s 48,125 s 48,125 s 23,640 49.1% 001 4660 2593 Genera l Fund Community Center CJSVRMA EAP, ERMA, Crime Shield Prem iu m CSD s 1,308 s s 1,308 s 1,292 s 1,292 s (16) 0.0% 001 4660 2600 Ge nera l Fu nd Community Center Unemployme nt EDD Claims CSD $ s s s 500 s 500 s 500 100.0% 001 4660 2675 Ge nera l Fu nd Community Center Certifica t io ns & Permits CSD s 892 s s 892 s 850 s 850 s (42) 0.0% 001 4660 3000 Genera l Fu nd Community Center Professional Se rvices CSD s 3,593 s s 3,593 s 5,250 s 5,250 s 1,657 31.6% 001 4660 4010 Genera l Fund Community Center M ainte nance Contracts CSD $ 1,755 s s 1,755 s 9,017 s 9,017 s 7,262 80.5% 001 4660 4020 Genera l Fu nd Community Center Eq uipment Repairs & Ma inte nance CSD $ 12,476 s s 12,476 s 13,470 s 13,470 s 994 7.4% 001 4660 4024 General Fu nd Community Center Carpet Clea ning CSD s s s s 750 s 750 s 750 100.0% 0014660 4215 General Fund Community Center Community Ce nter Bldg Repair CSD s 4,961 s s 4,961 s 8,000 s 8,000 s 3,039 38.0% 001 4660 5213 Ge nera l Fund Community Center CC Lighting Upgrade CSD s 6,000 s s 6,000 s 6,000 s 6,000 s 0.0% 001 4660 5425 General Fund Community Center Ex haust Fans CSD s 3,351 s s 3,351 s 5,000 s 5,000 s 1,649 33.0% 0014660 6021 General Fund Community Center Computers & Periphe rals CSD s 2,361 s s 2,361 s 2,200 s 2,200 s (161) 0.0% 001 4660 6036 Genera l Fund Community Center Community Center Roof Repa ir CSD s 8,498 s s 8,498 s 50,000 s 50,000 s 41,502 83.0% 0014660 7015 Gene ral Fund Community Center HR ISF Tra nsfer CSD s 6,421 s s 6,421 $ 12,842 s 12,842 s 6,421 50.0% 0014660 7016 Gene ral Fund Community Center HR ISF Tra nsfer Ca lPERS UAL-ADP CSD $ 28,982 $ s 28,982 s 28,982 s 28,982 s 0.0% 001 4660 8020 Gene ral Fund Community Center Prior Year Pu rchase Orders CSD s 42,823 s 43,090 s 85,913 s s 85,918 s 5 0.0% 00146611010 Gene ral Fund KCUSD Expansion Washington Sa laries - Full Time CSD $ 56,502 $ $ 56,502 s 128,842 $ 128,842 s 72,340 56.1% 001 46611020 Gene ral Fund KCUSD Expansion Washington Sa laries - Pa rt Time & Te mporary CSD s 197,361 s s 197,361 s 487,573 s 487,573 s 290,212 59.5% 00146611030 Gene ral Fu nd KCUSD Expansion Washington Sa laries - Ove r Time CSD s 764 s s 764 s s s (764) 00%I 00146611040 Genera l Fund KCUSD Expansion Washington Socia l Security & Medicare - FT Sa laries CSD s 4,461 s s 4,461 s 10,132 s 10,132 s 5,671 S6.0% 00146611041 Gene ral Fu nd KCUSD Expansion Washington Socia l Security & Medica re - PT Sa laries CSD s 15,491 s $ 15,491 $ 37,299 s 37,299 s 21,808 58.5% 00146611050 Ge neral Fu nd KCUSD Expansion Washington Ca lPERS Retireme nt Employer Cost CSD s 5,025 $ s 5,025 s 11,402 $ 11,402 s 6,377 55.9% 001 46611059 General Fund KCUSD Expansion Washington Dental Prem ium ISF CSD s 836 $ s 836 s 1,970 s 1,970 s 1,134 57.6% 00146611060 Genera l Fu nd KCUSD Expansion Washington Health Insura nce Premium CSD $ 12,154 $ $ 12,154 $ 34,075 $ 34,075 $ 21,921 64.3% 00146611070 Gene ral Fu nd KCUSD Expansion Washington Worke rs Com p Premium - FT Sa laries CSD s 2,015 $ $ 2,015 $ 4,323 $ 4,323 $ 2,308 53.4% 00146611071 General Fund KCUSD Expansion Washington Workers Comp Premium - PT Sala ries CSD $ 9,169 $ s 9,169 s 19,093 s 19,093 s 9,924 52.0% 00146611080 Gene ral Fund KCUSD Expansion Washington Long Term Disability Insurance CSD $ 20 s $ 20 $ 278 s 278 s 258 92.8% 001 4661 2010 Ge neral Fund KCUSD Expansion Washington Office Supplies CSD $ 55 s s 55 s 5,000 s 5,000 s 4,945 98.9% 0014661 2020 Ge nera l Fu nd KCUSD Expansion Washington Special Supplies CSD s 44,934 s 3,455 s 48,389 s 111,073 s 110,710 s 62,321 56.3% 0014661 2523 General Fu nd KCUSD Expansion Washington M ileage Re imbu rsement CSD s 124 $ $ 124 s 400 s 400 s 276 69.0% 001 4661 2550 General Fu nd KCUSD Expansion Washington Telephone CSD s 288 s s 288 $ 700 s 700 $ 412 58.9% Detail Page 12
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 1,225 $ $ 1,225 $ 1,446 $ 1,446 $
General Fund KCUSD Expansion Washington Unemployment EDD Claims CSD $ $ $ $ 1,000 $ 1,000 $ 1,000 100.0% 0014661 3007 Ge neral Fund KCUSD Expansion Washington Professional Deve lopme nt CSD $ 1,460 $ $ 1,460 $ 3,000 $ 3,000 $ 1,540 Sl.3% 001 4661 4016 Ge neral Fund KCUSD Expansion Washington Inte rn et Access CSD $ 265 $ s 265 s s 363 s 98 27.0% 0014661 701S Ge nera l Fund KCUSD Expansion Washington HR ISF Transfer CSD $ 34,714 $ $ 34,714 $ 69,428 $ 69,428 $ 34,714 50.0% 001 4661 7016 Ge neral Fu nd KCUSD Expansion Washington HR ISF Transfer Ca 1PER5 UAL-ADP CSD s 27,299 $ $ 27,299 s 27,299 s 27,299 s 0.0% 0014663 1010 Genera l Fund KCUSD Expansion TL Reed Sa laries - Fu ll Time CSD s 61,735 s s 61,735 s 142,554 $ 142,554 $ 80,819 56.7% 0014663 1020 Genera l Fund KCUSD Expansion TL Reed Sa laries - Pa rt Time & Temporary CSD s 216,297 $ $ 216,297 s 528,892 $ 528,892 s 312,595 59.1% 001 4663 1030 Ge nera l Fund KCUSD Expansion TL Reed Sa laries - Over Time CSD s 360 s $ 360 $ $ $ (360) 0.0% 001 4663 1040 Genera l Fund KCUSD Expansion TL Reed Socia l Secu rity & Medicare - FT Sala ries CSD $ 4,644 $ $ 4,644 s 10,905 $ 10,90S $ 6,261 S7.4% 0014663 1041 Genera l Fund KCUSD Expansion TL Reed Socia l Secu rity & Medicare - PT Sa laries CSD $ 16,213 $ $ 16,213 $ 40,460 $ 40,460 $ 24,247 59.9% 001 4663 1050 Genera l Fund KCUSD Expansion TL Reed Ca lPERS Retirement Employer Cost CSD $ 5,381 $ $ 5,381 $ 12,397 $ 12,397 $ 7,016 56.6% 0014663 1059 General Fu nd KCUSD Expansion TL Reed De nta l Premium ISF CSD s 885 $ s 885 $ 2,134 $ 2,134 $ 1,249 58.5% 0014663 1060 General Fund KCUSD Expansion TL Reed Hea lth Insu rance Premium CSD $ 16,607 $ $ 16,607 $ 45,708 $ 45,708 $ 29,101 63.7% 0014663 1070 Ge neral Fund KCUSD Expansion TL Reed Workers Comp Prem ium - FT Sa laries C5D s 2,082 $ $ 2,082 s 4,506 $ 4,506 s 2,424 53.8% 0014663 1071 Ge nera l Fund KCUSD Expansion TL Reed Workers Comp Premium - PT Sa laries CSD $ 9,246 $ $ 9,246 $ 20,711 $ 20,711 $ 11,465 55.4% 001 4663 1080 Ge neral Fund KCUSD Expansion TL Reed Long Term Disa bilit y Insurance CSD $ 21 $ s 21 s 299 $ 299 $ 278 93 .0% 001 4663 2010 Ge neral Fund KCUSD Exoansion TL Reed Office Su pp lies CSD $ 997 $ $ 997 s 5,000 $ 5,000 $ 4,003 80.1% 0014663 2020 General Fund KCUSD Expansion TL Reed Special Su pplies CSD $ 68,961 s 1,255 $ 70,216 $ 162,463 $ 162,100 $ 91,884 56.7% 001 4663 25 23 General Fund KCUSD Exoansion TL Reed M ileage Reimbu rsement CSD $ 234 $ $ 234 s 400 $ 400 $ 166 41.5% 0014663 2550 Gene ral Fu nd KCUSD Expansion TL Reed Telephone CSD s 288 $ $ 288 $ 700 $ 700 $ 412 58.9% 0014663 2593 Gene ral Fu nd KCUSD Expansion TL Reed OSVRMA EAP, ERMA, Crime Shield Premium CSD $ 1,232 s $ 1,232 $ 1,566 $ 1,566 s 334 21.3% 0014663 2600 Genera l Fund KCUSD Expansion TL Reed Unemployment EDD Claims CSD $ $ $ s 1,000 $ 1,000 $ 1,000 100.0% 0014663 3007 General Fund KCUSD Expansion TL Reed Professional Development CSD s 2,595 s s 2,59S s 3,000 $ 3,000 $ 405 13.5% 0014663 4010 Genera l Fu nd KCUSD Expansion TL Reed Mainte nance Contracts C5D $ $ $ $ 1,250 $ 1,2SO $ 1,250 100.0% 0014663 4015 Gene ral Fu nd KCUSD Expansion TL Reed Computer Support CSD s s s s $ 363 s 363 100.0% 0014663 4016 Gene ral Fu nd KCUSD Expansion TL Reed Inte rnet Access CSD $ 265 $ s 265 s $ $ (265) 0.0% 001 4663 7015 Gene ral Fund KCUSD Expansion TL Reed HR ISF Transfer CSD $ 37,650 s s 37,650 s 75,300 s 75,300 s 37,650 50.0% 0014663 7016 General Fu nd KCUSD Expansion TL Reed HR ISF Transfer Ca lPERS UAL-AD P CSD $ 30,256 $ s 30,256 s 30,256 $ 30,256 s 0.0% 0014663 8020 Ge neral Fund KCUSD Expansion TL Reed Prior Yea r Purchase Orders CSD $ s s $ $ 89 s 89 100.0% 001 4665 1010 Ge neral Fund Parks Sa laries - Full Time Public Works $ 142,215 s s 142,215 $ 329,847 $ 329,847 $ 187,632 56.9% 001 4665 1020 Genera l Fund Parks Sa laries - Pa rt Time & Temporary Public Works $ 41,999 $ $ 41,999 $ 56,000 $ 56,000 s 14,001 25 .0% 001 4665 1030 General Fund Parks Sa laries - Ove r Time Public Works s 1,964 s $ 1,964 s 2,000 s 2,000 $ 36 1.8% 0014665 1040 General Fund Parks Social Security & Medicare - FT Sa laries Public Works s 10,690 s $ 10,690 $ 25,386 $ 25,386 $ 14,696 57.9% 0014665 1041 Gene ral Fu nd Parks Socia l Secu rity & Medicare - PT Sala ries Public Works $ 3,349 s $ 3,349 s 4,284 s 4,284 s 935 21.8% 0014665 1050 Genera l Fu nd Parks Ca lPERS Retirement Employer Cost Public Works $ 12,800 $ $ 12,800 $ 31,189 $ 31,189 $ 18,389 59.0% 0014665 1059 General Fund Parks Dental Premium ISF Publ ic Works s 2,485 s $ 2,485 $ 5,882 s 5,882 s 3,397 57.8% 0014665 1060 Genera l Fund Parks Hea lt h Insurance Premium Public Works s 55,831 $ $ 55,831 $ 161,093 $ 161,093 s 105,262 65.3% 001 4665 1070 General Fund Parks Worke rs Comp Premiu m - FT Sa laries Public Works $ 22,564 s $ 22,564 $ 56,179 s 56,179 s 33,615 59.8% 001 4665 1071 Ge neral Fund Parks Workers Com p Pre mium - PT Sa laries Public Wo rks $ 6,685 s $ 6,685 s 9,500 s 9,500 $ 2,815 29.6% 001 4665 1080 Ge neral Fu nd Parks Long Term Disability Insura nce Pu blic Works $ 55 s $ 55 s 693 s 693 s 638 92.1% 0014665 1091 Ge nera l Fund Parks Uniform Expe nse Pu blic Works s 3,165 $ s 3,165 s 7,500 $ 7,500 $ 4,335 57.8% 001 4665 2010 General Fu nd Parks Office Supplies Public Works $ 168 s s 168 $ 550 $ 550 $ 382 69.5% 001 4665 2020 Genera l Fund Parks Special Supplies Public Works $ 10,529 $ $ 10,529 s 15,000 $ 11,248 $ 719 6.4% 001 4665 2030 Genera l Fu nd Parks Landscape Materia ls Public Works $ 565 $ $ 565 $ 10,000 s 10,000 s 9,435 94.4% 001 4665 2040 General Fu nd Parks Small Tools & Minor Equ ipme nt Public Works s 1,991 $ s 1,991 s 5,500 $ 5,500 s 3,509 63.8% 0014665 2050 Genera l Fu nd Parks Graffiti Supplies Public Works $ 1,521 $ $ 1,521 $ 5,000 $ 5,000 $ 3,479 69.6% 0014665 2330 Gene ral Fund Parks Chemica l Pa rk Program Public Works s 2,823 $ $ 2,823 $ 12,000 $ 12,000 s 9,177 76.5% 0014665 2335 Genera l Fund Parks Fert ilizing Parks Program Public Works $ s s s 5,500 $ 5,500 $ 5,500 100.0% 0014665 2545 Gene ral Fu nd Parks Ut ilit ies Public Works s 91,282 s s 91,282 $ 96,750 s 96,750 s 5,468 5.7% 0014665 2550 Ge neral Fund Parks Telephone Public Works s 780 $ $ 780 $ 1,000 $ 1,000 $ 220 22.0% 0014665 2570 General Fund Parks Electrica l Public Works $ 39,122 $ $ 39,122 $ 82,500 $ 82,500 $ 43,378 52.6% 001 4665 2593 Gene ral Fund Parks CJSVRM A EAP, ER MA, Crim e Shield Premiu m Public Works s 3,811 s $ 3,811 $ 4,317 $ 4,317 $ 506 11.7% 001 4665 2594 Ge neral Fund Parks CSJVRMA Auto Physica l Damage Premium Pu blic Works $ 2,963 $ $ 2,963 $ 3,544 $ 3,544 $ 581 16.4% 0014665 2635 Ge neral Fund Parks Tree Trimming Public Works $ 6,800 s s 6,800 s 20,000 s 20,000 s 13,200 66.0% 001 4665 2637 Genera l Fu nd Parks Downtown Christmas Tree Public Works $ 2,095 s $ 2,095 s 2,500 $ 2,500 $ 405 16.2% Detail Page 13
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 3,775 $ $ 3,775 $ 3,750 $ 3,750 $
0014665 2690 General Fund Parks Equipment Rental s Public Works $ $ $ $ 2,000 $ 2,000 $ 2,000 100.0% 0014665 3000 Genera l Fund Parks Professional Services Public Works $ 876 $ $ 876 $ 1,600 $ 1,600 $ 724 45.3% 001 4665 3007 General Fund Parks Professional Development Public Works $ 2,254 $ $ 2,254 $ 3,000 $ 3,000 $ 746 24.9% 001 4665 3045 Gene ral Fund Parks Certifica tions Public Works $ 199 $ $ 199 $ 500 $ 500 $ 301 60.2% 0014665 3133 General Fund Parks Greenwaste Fe es Public Works $ 3,771 $ $ 3,771 $ 5,000 $ 5,000 $ 1,229 24.6% 0014665 4010 General Fund Parks Maintenance Contracts Public Works $ 8 $ $ 8 $ 200 $ 200 $ 192 96.0% 0014665 4016 General Fund Parks Internet Access Public Works $ 111 $ $ 111 $ 250 $ 250 $ 139 55.6% 0014665 4020 General Fund Parks Equipment Repairs & Maintenance Public Works $ 3,176 $ $ 3,176 $ 10,000 $ 10,000 $ 6,824 68.2% 0014665 4021 General Fund Parks Sports Park Mtce Public Works $ 3,817 $ $ 3,817 $ 17,000 $ 17,000 $ 13,183 77.5% 0014665 4022 General Fund Parks Software Licenses & Mtce Public Works $ 2,000 $ $ 2,000 $ 4,500 $ 4,500 $ 2,500 55.6% 001 4665 4025 General Fund Parks Sprinkler Maintenance Public Works $ 4,255 $ $ 4,255 $ 10,000 $ 10,000 $ 5,745 57.5% 0014665 4026 General Fund Parks Splash Pad Park Maintenance Public Works $ 5,326 $ $ 5,326 $ 16,000 $ 16,000 $ 10,674 66.7% 0014665 4027 Ge neral Fund Parks Server Contract Mice Public Works $ 6,503 $ $ 6,503 $ 4,600 $ 4,600 $ (1,903) 0.0% 001 4665 4030 General Fund Parks Bldg Repairs & Maintenance Public Works $ 5,523 $ $ 5,523 $ 7,000 $ 7,000 $ 1,477 21.1% 0014665 4031 Genera l Fund Parks Copier Lease & Mice Public Works $ 502 $ $ 502 $ 1,100 $ 1,100 $ 598 54.4% 001 4665 5155 General Fund Parks Sweeper and Scarifier Public Works $ 47,451 $ $ 47,451 $ 43,700 $ 47,452 $ 1 0.0% 0014665 5966 Ge neral Fund Parks Sports Park Construction Public Works $ $ $ $ $ 100,000 $ 100,000 100.0% 0014665 6807 General Fund Parks Safety Equipment Public Works $ 206 $ $ 206 $ 1,000 $ 1,000 $ 794 79.4% 001 4665 6824 General Fund Parks SJVAPCD EV Grant Public Works $ $ $ $ 25,900 $ 25,900 $ 25,900 100.0% 0014665 7010 General Fund Parks Equipment Shop Fund Transfer Public Works $ 44,454 $ $ 44,454 $ 88,909 $ 88,909 $ 44,455 50.0% 0014665 7015 General Fund Parks HR ISF Transfer Public Works $ 16,019 $ $ 16,019 $ 32,038 $ 32,038 $ 16,019 50.0% 0014665 7016 General Fund Parks HR ISF Transfer CalPERS UAL-ADP Public Works $ 68,934 $ $ 68,934 $ 68,934 $ 68,934 $ 0.0% 0014665 8020 General Fund Parks Prior Year Purchase Orders Public Works $ $ 5,044 $ 5,044 $ $ 11,094 $ 6,050 54.5% 0014665 9090 General Fund Parks Transfer Out Public Works $ 45,000 $ $ 45,000 $ 45,000 $ 45,000 $ 0.0% 0014667 1020 General Fund Seasonal Parks Sala ries - Part Time & Temporary CSD $ 7,568 $ $ 7,568 $ 15,977 $ 15,977 $ 8,409 52.6% 0014667 1030 Genera l Fund Seasona I Parks Sa laries - Over Time CSD $ 206 $ $ 206 $ $ $ (206) 0.0% 001 4667 1041 Ge neral Fund Seasonal Parks Social Security & Medicare - PT Salaries CSD $ 594 $ $ 594 $ 1,222 $ 1,222 $ 628 51.4% 001 4667 1071 Genera l Fund Seasonal Parks Workers Comp Premium - PT Salaries CSD $ 157 $ $ 157 $ 626 $ 626 $ 469 74.9% 001 4667 2020 Gene ral Fund Seasonal Parks Specia l Supplies CSD $ 126 $ $ 126 $ 2,000 $ 2,000 $ 1,874 93.7% 0014667 2600 Gene ral Fund Seasonal Parks Unemployment EDD Claims CSD $ $ $ $ 150 $ 150 s 150 100.0% 0014667 4012 Gene ral Fund Seasonal Parks Credit Ca rd Merchant Fees CSD $ 655 $ $ 655 $ 1,000 $ 1,000 $ 345 34.5% 0014667 7015 Genera l Fund Seasonal Parks HR ISF Transfer C5D $ 1,000 $ $ 1,000 $ 2,000 $ 2,000 s 1,000 50.0% 0014670 1010 Genera l Fund Government Buildings Sala ries - Full Time CSD $ 12,822 $ $ 12,822 $ 23,657 $ 23,657 $ 10,835 45.8% 0014670 1020 Gene ral Fund Government Buildings Salaries - Part Time & Temporary CSD $ 22,282 $ $ 22,282 $ 66,240 $ 66,240 $ 43,958 66.4% 0014670 1030 Genera l Fund Government Buildings Sa laries - Over Time CSD $ 60 $ $ 60 $ $ $ (60) 0.0% 0014670 1040 Gene ral Fund Government Buildings Social Security & Medicare - FT Salaries CSD $ 974 $ $ 974 $ 1,892 $ 1,892 $ 918 48.5% 0014670 1041 General Fund Government Buildings Socia l Security & Medicare - PT Salaries CSD $ 1,237 $ $ 1,237 $ 5,067 $ 5,067 $ 3,830 75.6% 001 4670 1050 General Fund Government Buildings CalPERS Retirement Employer Cost CSD $ 934 $ $ 934 $ 1,883 $ 1,883 $ 949 50.4% 001 4670 1059 General Fund Government Buildings Dental Premium ISF CSD $ 137 $ $ 137 $ 274 $ 274 $ 137 50.0% 001 4670 1060 General Fund Government Buildings Hea lth Insurance Premium CSD $ 3,889 $ $ 3,889 $ 1,183 $ 1,183 $ (2,706) 0.0% 001 4670 1070 Genera l Fund Government Buildings Workers Comp Prem ium - FT Sa laries CSD $ 2,090 $ $ 2,090 $ 4,196 $ 4,196 $ 2,106 50.2% 001 4670 1071 General Fund Government Buildings Workers Comp Prem ium - PT Sa laries CSD $ 3,402 $ $ 3,402 $ 11,237 $ 11,237 $ 7,835 69.7% 0014670 1080 Genera l Fund Government Buildings Long Term Disability Insurance CSD $ 4 $ $ 4 $ 52 $ 52 $ 48 92.3% 0014670 1091 Gene ral Fund Government Buildings Uniform Expense CSD $ 700 $ $ 700 $ 1,200 $ 1,200 $ 500 41.7% 001 4670 2020 Genera l Fund Government Buildings Special Supplies CSD $ 3,174 $ $ 3,174 $ 5,047 $ 5,047 $ 1,873 37.1% 0014670 2040 General Fund Government Buildings Small Tools & Minor Equipment CSD $ 115 $ $ 115 $ 500 $ 500 $ 385 77.0% 0014670 2350 General Fund Government Buildings Fire Toiletries CSD $ $ $ $ 1,485 $ 1,485 $ 1,485 100.0% 0014670 2352 General Fund Government Buildings Police Toiletries CSD $ 3,518 $ $ 3,518 $ 6,666 $ 6,666 $ 3,148 47.2% 0014670 2354 General Fund Government Buildings City Hall Toiletries CSD $ 3,148 $ s 3,148 $ 6,666 $ 6,666 $ 3,518 52.8% 0014670 2545 Gene ral Fund Government Buildings Utilities CSD $ 2,790 $ $ 2,790 $ 4,326 $ 4,326 $ 1,536 35.5% 0014670 2550 General Fund Government Buildings Telephone CSD $ 728 $ $ 728 $ 750 $ 750 $ 22 2.9% 001 4670 2560 Gene ral Fu nd Government Buildings Natural Gas CSD $ 784 $ $ 784 $ 4,750 $ 4,750 $ 3,966 83.5% 0014670 2570 Genera l Fund Government Buildings Electrical CSD $ 40,482 $ $ 40,482 $ 23,000 $ 23,000 $ (17,482) 0.0% 0014670 2600 Genera l Fund Government Buildings Unemployment EDD Claims CSD $ $ $ $ 500 $ 500 $ 500 100.0% 0014670 4010 General Fund Government Buildings M aintenance Contracts CSD $ 8,992 $ $ 8,992 $ 12,360 $ 12,360 $ 3,368 27.2% Deta il Page 14
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 4,850 $ $ 4,850 $ 5,000 $
General Fund Government Buildings Ca rpet Clea ning CSD $ $ $ $ 5,500 $ 5,500 $ 5,500 100.0% 0014670 4030 Gene ral Fu nd Government Buildings Bldg Repairs & Ma intenance CSD $ 8,487 $ 116 $ 8,603 $ 15,576 $ 15,576 $ 6,973 44.8% 0014670 4034 Gene ral Fu nd Government Buildings Fait h House Ma intenance CSD $ 16,218 $ 519 $ 16,737 $ 10,000 $ 10,000 $ (6,737) 0.0% 0014670 4205 Genera l Fu nd Government Buildings Fire Station Building Repa ir CSD $ 1,058 $ 466 $ 1,524 $ 3,500 $ 3,500 $ 1,976 56.5% 001 4670 4210 Genera l Fund Government Buildings Police Bldg Repairs CSD $ 1,341 $ $ 1,341 $ 12,130 $ 12,130 $ 10,789 88.9% 0014670 5051 General Fu nd Government Buildings EV Station CSD $ $ $ $ 50,000 $ 50,000 $ 50,000 100.0% 0014670 5410 Genera l Fund Government Buildings City Ha ll Expansion CSD $ 698,719 $ 49,200 $ 747,919 $ 500,000 $ 1,100,000 $ 352,081 32.0% 0014670 5425 Genera l Fu nd Government Buildings Exhaust Fans CSD $ 4,968 $ $ 4,968 $ 5,000 $ 5,000 $ 32 0.6% 001 4670 6807 General Fund Government Buildings Safety Equipment CSD $ 1,485 $ 106 $ 1,591 $ 5,000 $ 5,000 $ 3,409 68.2% 0014670 7010 General Fund Government Buildings Equipme nt Shop Fu nd Transfer CSD $ 174 $ $ 174 $ 347 $ 347 $ 173 49.9% 001 4670 7015 General Fund Government Buildings HR ISF Transfer CSD $ 4,729 $ $ 4,729 $ 9,458 $ 9,458 $ 4,729 S0.0% 0014670 7016 Ge neral Fund Government Buildings HR !SF Transfer CalPERS UAL-ADP CSD $ 4,837 $ $ 4,837 $ 4,837 $ 4,837 $ 0.0% 0014670 8020 General Fund Government Buildings Prior Yea r Purchase Orde rs CSD $ 130,457 $ $ 130,457 $ $ 130,458 $ 1 0.0% 0014685 1010 General Fund Senior Citizen Programs Sa laries - Fu ll Time CSD $ 21,776 $ $ 21,776 $ 52,821 $ S2,821 $ 31,045 58.8% 0014685 1020 Gene ral Fund Senior Citizen Programs Sa laries - Pa rt Time & Temporary CSD $ 1,723 $ $ 1,723 $ 9,480 $ 9,480 $ 7,757 81.8% 001 4685 1040 Ge neral Fu nd Senior Citizen Programs Social Security & M edica re - FT Sa laries CSD $ 1,633 $ $ 1,633 $ 4,041 $ 4,041 $ 2,408 59.6% 0014685 1041 Ge neral Fund Senior Citizen Programs Social Security & M edica re - PT Sa laries CSD $ 109 $ $ 109 $ 725 $ 725 $ 616 85.0% 0014685 1050 Ge neral Fund Senior Citizen Programs Ca l PERS Re tireme nt Employe r Cost CSD $ 1,758 $ $ 1,758 $ 4,497 $ 4,497 $ 2,739 60.9% 001 4685 1059 Genera l Fund Senior Citizen Programs De ntal Premium !SF CSD $ 301 $ $ 301 $ 684 $ 684 $ 383 56.0% 001 4685 1060 General Fund Senior Citizen Programs Hea lth Insu rance Premium CSD $ 3,704 $ $ 3,704 $ 10,196 $ 10,196 $ 6,492 63.7% 0014685 1070 General Fu nd Senior Citizen Programs Worke rs Comp Premiu m - FT Sala ries CSD $ 806 $ $ 806 $ 2,010 $ 2,010 $ 1,204 59.9% 0014685 1071 Genera l Fund Senior Citizen Programs Worke rs Comp Premium - PT Salaries CSD $ 73 $ $ 73 $ 371 $ 371 $ 298 80.3% 0014685 1080 Gene ral Fu nd Senior Citizen Programs Long Term Disabi lity Insurance CSD $ 7 $ $ 7 $ 111 $ 111 $ 104 93.7% 0014685 2010 General Fund Senior Citizen Programs Office Supplies CSD $ 35 $ $ 35 $ 750 $ 750 $ 715 95.3% 0014685 2020 Gene ral Fund Senior Citizen Programs Special Supplies CSD $ 13,710 $ $ 13,710 $ 26,020 $ 26,020 $ 12,310 47.3% 0014685 2023 General Fund Senior Citizen Programs Bingo Items CSD $ 190 $ $ 190 $ 800 $ 800 $ 610 76.3% 0014685 2047 Genera l Fu nd Senior Citizen Programs Senior Trips CSD $ 3,377 $ 70 $ 3,447 $ 12,386 $ 12,386 $ 8,939 72.2% 0014685 2063 General Fu nd Senior Citizen Programs Senior Food Services CSD $ 2,471 $ $ 2,471 $ 5,000 $ 5,000 $ 2,529 50.6% 0014685 2550 Gene ral Fund Senior Citizen Programs Telephone CSD $ 504 $ $ 504 $ 200 $ 200 $ (304 ) 0.0% 0014685 2580 Genera l Fund Senior Citizen Programs Advertising CSD $ 110 $ $ 110 $ 250 $ 250 $ 140 56.0% 0014685 2593 Ge nera l Fund Senior Citizen Programs OSVRMA EAP, ERMA, Crime Sh ield Premium CSD $ 664 $ $ 664 $ 502 $ 502 $ (162) 0.0% 0014685 2600 General Fu nd Senior Citizen Programs Unemployme nt EDD Claims CSD $ $ $ $ 150 $ 150 $ 150 100.0% 0014685 3007 General Fu nd Senior Citizen Programs Professional Deve lopment CSD $ 817 $ $ 817 $ 2,506 $ 2,506 $ 1,689 67.4% 001 4685 7015 General Fund Senior Citizen Programs HR !SF Tra nsfer CSD $ 2,048 $ $ 2,048 $ 4,097 $ 4,097 $ 2,049 50.0% 0014685 7016 General Fund Senior Citizen Programs HR !SF Transfer CalPERS UAL-ADP CSD $ 11,242 $ $ 11,242 $ 11,242 $ 11,242 $ 0.0%1 0014685 8020 General Fund Senior Citizen Programs Prior Yea r Pu rchase Orders CSD $ $ 151 $ 151 $ $ 151 003 4307 1010 Public Safet y Sa les Tax Police Public Safety Sales Tax Sa laries - Full Time Police ·r;;3~r.3 ~ o~· I . ~i ~
$ 159,022 $ $ 159,022 $ 366,490 $ 366,490 $ 207,468 56.6% 1 003 4307 1020 Public Safety Sa les Tax Police Public Safety Sales Tax Sa laries - Pa rt Time & Temporary Po lice $ 8,183 $ $ 8,183 $ 100,000 $ 100,000 $ 91,817 91.8% 003 4307 1030 Public Safety Sa les Tax Police Public Safety Sales Tax Sa laries - Ove r Time Po lice $ 28,324 $ $ 28,324 $ 60,000 $ 60,000 $ 31,676 52.8%1 003 4307 1040 Public Safety Sa les Tax Police Public Safety Sales Tax Socia l Security & M edica re - FT Sa laries Po lice $ 14,034 $ $ 14,034 $ 32,991 $ 32,991 $ 18,957 57.5% 003 4307 1041 Public Safety Sales Tax Pol ice Public Safety Sales Tax Socia l Security & Medica re - PT Sa laries Police $ 628 $ $ 628 $ 7,6SO $ 7,650 $ 7,022 91.8% 003 4307 1050 Public Sa fety Sa les Tax Police Public Safety Sales Tax Ca lPERS Retireme nt Employe r Cost Police $ 20,183 $ $ 20,183 $ 50,214 $ 50,214 $ 30,031 59.8% 003 4307 1059 Pu blic Safety Sales Tax Police Public Safety Sales Tax Den tal Premium !SF Police $ 1,642 $ $ 1,642 $ 4,332 $ 4,332 $ 2,690 62.1% 003 4307 1060 Public Safety Sales Tax Police Public Safety Sales Tax Health Insurance Prem iu m Police $ 42,323 $ $ 42,323 $ 119,334 $ 119,334 $ 77,011 64.5% 003 4307 1070 Public Safety Sales Tax Police Public Safet y Sales Tax Worke rs Comp Pre mium - FT Sa laries Police $ 11,071 $ $ 11,071 $ 26,243 $ 26,243 $ 15,172 57.8% 003 4307 1071 Public Safety Sa les Tax Police Public Safety Sales Tax Workers Comp Premiu m - PT Sa laries Police $ 1,389 $ $ 1,389 $ 8,722 $ 8,722 $ 7,333 84 .1% 003 4307 1080 Public Sa fety Sa les Tax Police Publ ic Safety Sales Tax Long Term Disability Insura nce Police $ 44 $ $ 44 $ 780 $ 780 $ 736 94.4% 003 4307 1090 Public Sa fety Sa les Tax Police Public Safety Sales Tax Uniform Al lowance Police $ 2S6 $ $ 256 $ 4,760 $ 4,760 $ 4,504 94.6% 003 4307 2020 Public Sa fety Sa les Tax Police Public Safety Sales Tax Special Supplies Police $ 3,585 $ $ 3,585 $ 10,000 $ 10,000 $ 6,415 64.2% 003 4307 2083 Public Sa fety Sa les Tax Police Public Safety Sales Tax Ve hicle Equipment Police $ 7,464 $ $ 7,464 $ 28,000 $ 28,000 $ 20,536 73.3% 003 4307 2091 Pu blic Safety Sa les Tax Police Public Safety Sales Tax Special Response Tea m Police $ 5,804 $ $ 5,804 $ 10,000 $ 10,000 $ 4,196 42.0% 003 4307 2185 Public Safety Sa les Tax Police Public Safety Sales Tax Police Special Projects Police $ 6,291 $ $ 6,291 $ 15,000 $ lS,000 $ 8,709 58.1% 003 4307 2193 Public Safety Sa les Tax Police Public Safety Sales Tax K9 Training MOU Police $ 100 $ $ 100 $ 2,500 $ 2,500 $ 2,400 96.0% 003 4307 2593 Public Safety Sa les Tax Pol ice Public Safety Sales Tax OSVRMA EAP, ERMA, Crime Shield Prem ium Police $ 3,166 $ $ 3,166 $ 3,146 $ 3,146 $ (20) 0.0% Detail Page 15
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 186 $ $ 186 $ $
003 4307 3000 Public Sa fety Sa les Tax Police Public Safety Sales Tax Professional Services Police $ 14,972 $ $ 14,972 $ 18,000 $ 18,000 $ 3,028 16.8% 003 4307 3124 Public Sa fety Sa les Tax Police Public Safety Sales Tax Neighborhood Watch Support Police $ $ $ $ 2,000 $ 2,000 $ 2,000 100.0% 003 4307 4022 Public Sa fety Sales Tax Police Public Safety Sales Tax Software Licenses & Mtce Police $ 1,500 $ $ 1,500 $ 3,084 $ 3,084 $ 1,584 51.4% 003 4307 4029 Public Safety Sa les Tax Police Public Safety Sales Tax Bldg Maintenance Police $ 164 $ $ 164 $ 14,000 $ 14,000 $ 13,836 98.8% 003 4307 4044 Public Sa fety Sa les Tax Police Public Safety Sales Tax Body Worn Ca mera Lease Police $ 8,135 $ $ 8,135 $ 85,000 $ 85,000 $ 76,865 90.4% 003 4307 6140 Public Sa fety Sa les Tax Police Public Safetv Sales Tax Vehicles Police $ 136,332 $ $ 136,332 $ 137,000 $ 137,000 $ 668 0.5% 003 4307 6322 Public Sa fety Sa les Ta x Police Public Safety Sales Tax Mobile Data Terminal Replacement Police $ $ $ $ 14,000 $ 14,000 $ 14,000 100.0% 003 4307 6510 Public Safety Sa les Tax Police Public Safety Sales Tax Axon Equipment Police $ 761 $ $ 761 $ 14,000 $ 14,000 $ 13,239 94.6% 003 4307 6511 Public Safety Sales Tax Police Public Safety Sales Tax Body Arm or and Ca rrier System Police $ $ $ $ 9,000 $ 9,000 $ 9,000 100.0% 003 4307 6807 Public Safety Sa les Tax Police Public Safety Sales Tax Safety Equipment Police $ 4,049 $ $ 4,049 $ 17,000 $ 17,000 $ 12,95 1 76.2% 003 4307 7010 Public Safety Sa les Tax Police Public Safety Sales Tax Equipment Shop Fund Transfer Police $ 7,388 $ $ 7,388 $ 14,775 $ 14,775 $ 7,387 50.0% 003 4307 7015 Public Safety Sa les Tax Police Public Safety Sales Tax HR ISF Transfer Police $ 15,378 $ $ 15,378 $ 30,757 $ 30,757 $ 15,379 50.0% 003 4307 7016 Public Safety Sales Tax Police Public Safety Sales Tax HR ISF Transfer Ca lPERS UAL-ADP Police $ 91,566 $ $ 91,566 $ 91,566 $ 91,566 $ 0.0% 0034307 8020 Public Safety Sa les Tax Police Public Safety Sales Tax Prior Yea r Purchase Orders Police $ 24,068 $ 4,986 $ 29,054 $ $ 28,192 $ (862) 0.0% 003 4308 1010 Public Safety Sa les Tax Fire Public Safety Sales Tax Sa laries - Fu ll Time Fire $ 120,928 $ 1,057 $ 121,985 $ 227,091 $ 227,091 $ 105,106 46.3% 003 4308 1020 Public Safety Sa les Ta x Fire Public Safety Sales Tax Sa laries - Part Time & Temporary Fire $ $ $ $ 40,000 $ 40,000 $ 40,000 100.0% 003 4308 1030 Public Safety Sa les Tax Fire Public Safety Sales Tax Sa laries - Ove r Time Fire $ 73 $ $ 73 $ $ $ (73) 0.0% 003 4308 1040 Public Sa fety Sa les Tax Fire Public Safety Sales Tax Socia l Security & Medicare - FT Sa laries Fire $ 9,430 $ $ 9,430 $ 17,561 $ 17,561 $ 8,131 46.3% 003 4308 1041 Publ ic Safety Sa les Tax Fire Public Safety Sales Tax Socia l Security & Medicare - PT Salaries Fire $ $ $ $ 3,060 $ 3,060 $ 3,060 100.0% 003 4308 1050 Public Safety Sa les Tax Fire Public Safety Sales Tax Ca lPERS Retirement Employer Cost Fire $ 15,056 $ $ 15,056 $ 30,947 $ 30,947 $ 15,891 51.3% 003 4308 1059 Public Safety Sales Tax Fire Public Safety Sales Tax Dental Pre mium ISF Fire $ 1,125 $ $ 1,125 $ 2,326 $ 2,326 $ 1,201 51.6% 003 4308 1060 Public Safety Sa les Tax Fire Public Safety Sales Tax Health Insurance Premium Fire $ 24,800 $ $ 24,800 $ 56,526 $ 56,526 $ 31,726 56.1% 003 4308 1070 Public Safety Sa les Tax Fire Public Safety Sales Tax Workers Comp Premium - FT Salaries Fire $ 13,621 $ $ 13,621 $ 26,308 $ 26,308 $ 12,687 48.2% 003 4308 1071 Public Safety Sa les Tax Fire Public Safety Sales Tax Workers Comp Premium - PT Sa laries Fire $ 646 $ $ 646 $ 5,084 $ 5,084 $ 4,438 87.3% 003 4308 1080 Public Safety Sales Tax Fire Public Safety Sales Tax Long Term Disability Insurance Fire $ 31 $ $ 31 $ 482 $ 482 $ 451 93.6% 003 4308 1090 Public Safety Sa les Tax Fire Public Safety Sales Tax Uniform Allowance Fire $ 300 $ $ 300 $ 2,460 $ 2,460 $ 2,160 87.8% 003 4308 1091 Public Sa fety Sales Tax Fire Public Safety Sales Tax Uniform Expense Fire $ 2,257 $ $ 2,257 $ 7,300 $ 7,300 $ 5,043 69.1% 003 4308 2010 Public Sa fety Sales Tax Fire Public Safety Sales Tax Office Supplies Fire $ $ $ $ 500 $ 500 $ 500 100.0% 003 4308 2020 Public Safety Sales Ta x Fire Public Safety Sales Tax Specia l Supplies Fire $ $ $ $ 2,500 $ 2,500 $ 2,500 100.0% 003 4308 2250 Public Safety Sa les Tax Fire Public Safety Sales Tax Personal Sa fety Equipment Fire $ $ $ $ 25,000 $ 25,000 $ 25,000 100.0% 003 4308 2270 Public Sa fety Sa les Tax Fire Public Safety Sales Tax Fire Prevention M aterials Fire $ 2,988 $ $ 2,988 $ 6,000 $ 6,000 $ 3,012 50.2% 003 4308 2530 Public Safety Sa les Tax Fire Public Safety Sales Tax Memberships Fire $ $ $ $ 500 $ 500 $ 500 100.0% 003 4308 2550 Public Safety Sa les Tax Fire Public Safety Sales Tax Telephone Fire $ 1,739 $ $ 1,739 $ 2,500 $ 2,500 $ 761 30.4% 003 4308 2593 Public Safety Sa les Tax Fire Public Safety Sales Tax CJSVRMA EAP, ERMA, Crime Shield Premium Fire $ 1,202 $ $ 1,202 $ 1,707 $ 1,707 $ sos 29.6% 003 4308 3000 Public Safety Sa les Tax Fire Public Safetv Sales Tax Professional Services Fire $ 576 $ $ 576 $ 6,500 $ 6,500 $ 5,924 91.1% 003 4308 3007 Public Sa fety Sales Tax Fire Public Safety Sales Tax Professional Development Fire $ $ $ $ 2,500 $ 2,500 $ 2,500 100.0% 003 4308 3009 Public Sa fety Sa les Tax Fire Public Safety Sales Tax On line Training Fire $ $ $ $ 5,500 $ 5,500 $ 5,500 100.0% 003 4308 3060 Public Safety Sa les Tax Fire Public Safety Sales Tax Firefighter Training Fire $ $ $ $ 13,000 $ 13,000 $ 13,000 100.0% 003 4308 3140 Publ ic Sa fety Sa les Tax Fire Public Safety Sales Tax Legal Serv ices Fire $ $ $ $ 500 $ 500 $ 500 100.0% 003 4308 4010 Public Safety Sa les Tax Fire Public Safety Sales Tax Maintenance Contracts Fire $ $ $ $ 1,000 $ 1,000 $ 1,000 100.0% 003 4308 4020 Public Safety Sa les Tax Fire Public Safety Sales Tax Equipment Repairs & Maintenance Fire $ 20,000 $ $ 20,000 $ 20,000 $ 20,000 $ 0.0% 003 4308 4022 Public Safety Sa les Tax Fire Public Safety Sales Tax Software Licenses & Mtce Fire $ 9,031 $ $ 9,031 $ 17,284 $ 17,284 $ 8,253 47.7% 003 4308 4027 Public Safety Sa les Tax Fire Public Safety Sales Tax Server Contract Mtce Fire $ 975 $ $ 975 $ 2,400 $ 2,400 $ 1,425 59.4% 003 4308 4029 Public Safety Sa les Ta x Fire Public Safety Sales Tax Bldg Maintenance Fire $ 598 $ $ 598 $ 2,500 $ 2,500 $ 1,902 76.1% 003 4308 4035 Public Safety Sa les Ta x Fire Public Safety Sales Tax Equipment Testing Fire $ 1,398 $ $ 1,398 $ 8,000 $ 8,000 $ 6,602 82.5% 003 4308 5206 Public Safety Sa les Tax Fire Public Safety Sales Tax Cricket Hollow Storage Facility Fire $ 6,250 $ $ 6,250 $ 280,000 $ 280,000 $ 273,750 97.8% 003 4308 5251 Public Safety Sales Ta x Fire Public Safety Sales Tax PD and FD Vent Cleaning Fire $ $ $ $ 3,000 $ 3,000 $ 3,000 100.0% 003 4308 6021 Public Sa fety Sa les Tax Fire Public Safety Sales Tax Computers & Peripherals Fire $ 3,191 $ $ 3, 191 $ 6,500 $ 6,500 $ 3,309 50.9% 003 4308 6800 Public Sa fety Sa les Ta x Fire Public Safety Sales Tax ADA Improvements Fire s s s s 10,000 s 10,000 s 10,000 100.0% 003 4308 6813 Public Safety Sa les Tax Fire Public Safety Sales Tax Fire Department Remodel Fire $ 600 $ $ 600 $ 40,000 $ 40,000 $ 39,400 98.5% 003 4308 7010 Public Safety Sales Tax Fire Public Safety Sales Tax Equipment Shop Fund Transfer Fire $ 36,746 $ $ 36,746 $ 73,492 $ 73,492 $ 36,746 50.0% 003 4308 7015 Public Safety Sa les Ta x Fire Public Safety Sales Tax HR ISF Transfer Fire $ 7,451 $ $ 7,451 $ 14,902 $ 14,902 $ 7,45 1 50.0% 003 4308 7016 Public Safety Sales Tax Fire Public Safety Sa les Tax HR ISF Transfer CalPERS UAL-ADP Fire $ 45,336 $ $ 45,336 $ 45,336 $ 45,336 $ 0.0% 00343088020 Publ ic Safety Sales Tax Fire Public Safety Sales Tax Prior Year Purchase Orde rs Fire $ 80,042 $ 2,656 $ 82,698 $ $ 82,699 $ 1 0.0% Detail Page 16
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Gas Tax Gas Tax Salaries - Over Time Public Works $ 910 $ $ 910 $ 7,000 $ 7,000 $ 6,090 005 4430 1040 Gas Tax Gas Tax Social Security & M ed ica re - FT Salaries Public Works $ 18,413 $ $ 18,413 $ 26,846 $ 26,846 $ 8,433 31.4% 005 4430 1050 Gas Tax Gas Tax Ca l PERS Ret irement Employe r Cost Public Works $ 18,097 $ $ 18,097 $ 27,985 $ 27,985 $ 9,888 35.3% 005 4430 1059 Gas Tax Gas Tax Dental Premium ISF Public Works $ 3,406 $ $ 3,406 $ 5,016 $ 5,01 6 $ 1,610 32.1% 005 4430 1060 Gas Tax Gas Tax Health Insurance Premium Public Works $ 73,956 $ $ 73,9S6 $ 104,268 $ 104,268 $ 30,312 29.1% 005 4430 1070 Gas Tax Gas Tax Workers Comp Premium - FT Sa laries Public Works $ 31,705 $ $ 31,705 $ 49,872 $ 49,872 $ 18,167 36.4% 005 4430 1080 Gas Tax Gas Tax Long Term Disa bility Insurance Public Works $ 70 $ $ 70 $ 722 $ 722 $ 652 90.3% 005 4430 1091 Gas Tax Gas Tax Uniform Expense Public Works $ 2,709 $ $ 2,709 $ 7,000 $ 7,000 $ 4,291 61.3% 005 4430 2593 Gas Tax Gas Tax CJSVR M A EAP, ERMA, Crime Shield Premium Public Works $ 4,984 $ $ 4,984 $ 3,681 $ 3,681 $ (1,303) 0.0% 005 4430 3000 Gas Tax Gas Tax Professional Se rvices Pu blic Works $ $ $ $ 500 $ 500 $ 500 100.0% 005 4430 3140 Gas Tax Gas Tax Legal Se rvices Public Works $ $ $ $ 250 $ 250 $ 250 100.0% 005 4430 7015 Gas Tax Gas Tax HR ISF Transfer Public Works $ 10,671 $ $ 10,671 $ 21,341 $ 21,341 $ 10,670 50.0% 005 4430 7016 Gas Tax Gas Tax HR ISF Transfer CalPERS UAL-ADP Public Works $ 86,892 $ $ 86,892 $ 86,892 $ 86,892 $ 0.0% 0 l!I!J:tt-il!l [;) 11:11 [cf" ,H:J."11'.JCJ 1:-:t [:f:Jlrf1J:l ~ [:f:j.r{l}.J [;) H:J.111:f:~I mw.. 006 4800 9090 General Fund Ca pital S GF Capital Set Aside Transfer Out ASD 007 4450 5109 Federa l Street Project! Federal St reet Project s - Federal Funds Frankwood Ave Improvements Enginee ring $ $ $ $ 16,513 $ 16,513 $ 16,513 100.0% 007 4450 5825 Federa l Street Project! Federal Street Projects - Federal Funds Dinuba Ave Sidewa lk Enginee ring $ $ $ $ 52,270 $ 52,270 $ 52,270 100.0% 007 4450 5826 Federa l Street Project! Federal Street Projects - Federal Funds Pa rlier Ave Improvements Enginee ring $ $ $ $ 120,994 $ 120,994 $ 120,994 100.0% 007 4450 6045 Federal Street Projecti Federal Street Projects - Federal Funds Dinuba Ave nue Improvements Engineering $ $ $ $ 65,000 $ 65,000 $ 65,000 100.0% 007 4450 6246 Fede ral Stre et Projecti Federa l Street Projects - Federal Funds Jefferson Elem School Sa fe Routes To School Enginee ring $ 16,975 $ $ 16,975 $ $ 39,822 $ 22,847 57.4% 007 4450 6456 Fede ra l Street Projecti Federal Street Projects - Federal Funds Sweeper CM AQ Engineering $ $ $ $ $ 390,858 $ 390,858 100.0% 007 44508020 Federa l Street Projecti Federal Street Projects - Federal Funds Prior Year Purchase Orders Engineering $ 27,975 $ 59,902 $ 87,877 $ $ 87,878 $ 1 0.0% 008 4455 5515 Ca macho Park - State ( Camacho Park - State Grant Camacho Park Project Engineering 0084455 8020 Camach o Park - State ( Camacho Park - State Grant Prior Yea r Purchase Orders Engineering 010 4540 2020 LTF Art icle 3 Bicycle & LTF Article 3 Bikes & Pedestrian Special Supplies Public Works 010 4540 2200 LTF Article 3 Bicycle & LTFArticle 3 Bikes & Pedestrian Res idential Sidewa lk-Curb-Guttr M ateria l Public Works 010 4540 2243 LTF Article 3 Bicycle & LTF Article 3 Bikes & Pedestrian Signage Public Works 010 4540 4038 LTF Article 3 Bicycle & LTFArticle 3 Bikes & Pedest rian Crosswalk Lights Pu blic Works 010 4540 8020 LTFArticle 3 Bicycle & LTFArticle 3 Bikes & Pedest rian Prior Year Purchase Ord ers Public Works (.3 t:tlf1EH (ii 11:11 ~ ~0 011 4440 1010 L TF Article 8 Streets & LTF Article 8 Salaries - Full Time Pu blic Works $ 4,639 $ $ 4,639 $ 164,401 $ 164,401 $ 159,762 97.2% 011 4440 1030 L TF Art icle 8 Streets & LTF Article 8 Salaries - Over Time Public Works $ $ $ $ 1,000 $ 1,000 $ 1,000 100.0% 011 4440 1040 L TF Article 8 Streets & LTF Article 8 Social Secu rity & Medica re - FT Salaries Public Works $ 355 $ $ 355 $ 12,653 $ 12,653 $ 12,298 97.2% 01144401050 L TF Article 8 Streets & LTF Article 8 Ca l PERS Retirement Employer Cost Public Works $ 542 $ $ 542 $ 13,374 $ 13,374 $ 12,832 95.9% 011 4440 1059 L TF Article 8 Streets & L TF Article 8 Dental Premium ISF Public Works $ 46 $ $ 46 $ 2,827 $ 2,827 $ 2,781 98.4% 011 4440 1060 LTF Art icle 8 Streets & LTF Article 8 Hea lt h Insurance Premium Public Works $ 1,485 $ $ 1,485 $ 92,392 $ 92,392 $ 90,907 98.4% 01144401070 LTF Article 8 Streets & LTF Article 8 Workers Comp Prem ium - FT Salaries Public Works $ 3,395 $ $ 3,395 $ 26,525 $ 26,5 25 $ 23,130 87.2% 011 4440 1080 L TF Article 8 Streets & L TF Article 8 Long Term Disabi lity Insurance Public Works $ 2 $ $ 2 $ 345 $ 345 $ 343 99.4% 0114440 2010 L TF Article 8 Streets & LTF Article 8 Office Supplies Public Works $ 171 $ $ 171 $ 1,500 $ 1,500 $ 1,329 88.6% 0114440 2020 L TF Art icle 8 Streets & LTF Article 8 Special Supplies Public Works $ 2,202 $ $ 2,202 $ 10,000 $ 10,000 $ 7,798 78.0% 011 4440 2040 L TF Article 8 Street s & LTF Article 8 Small Tools & Minor Equ ipment Public Works $ 1,301 $ $ 1,301 $ 5,000 $ 5,000 $ 3,699 74.0% 0114440 2120 L TF Article 8 Streets & LTF Article 8 Traffic Signs & Accessories Public Works $ 4,919 $ $ 4,919 $ 17,000 $ 17,000 $ 12,081 71.1% 011 4440 2170 L TF Article 8 Streets & LTF Article 8 Road Materials Public Works $ 211,282 $ $ 211,282 $ 400,000 $ 400,000 $ 188,718 47.2% 0114440 2215 L TF Article 8 Streets & LTF Article 8 Street Striping Public Works $ 8,470 $ $ 8,470 $ 60,000 $ 60,000 $ 51,530 85.9% 011 4440 2550 L TF Article 8 Streets & LTF Article 8 Telephone Public Works $ 3,160 $ $ 3,160 $ 4,000 $ 4,000 $ 840 21.0% 0114440 2570 L TF Article 8 Streets & LTF Article 8 Electrica l Pu blic Works $ 97,351 $ $ 97,351 $ 250,000 $ 250,000 $ 152,649 61.1% 011 4440 2590 L TF Article 8 Streets & LTF Article 8 CJSVRMA Liability Premium Public Works $ 110,253 $ $ 110,253 $ 150,944 $ 150,944 $ 40,691 27.0% 011 4440 2593 L TF Article 8 Streets & LTF Article 8 CJSVRMA EAP, ERMA, Crime Shield Premium Public Works $ 147 $ $ 147 $ 1,406 $ 1,406 $ 1,259 89.5% 011 4440 2594 L TF Art icle 8 Streets & LTF Article 8 CSJVRMA Auto Physical Damage Premium Public Works $ 12,792 $ $ 12,792 $ 15,302 $ 15,302 $ 2,510 16.4% 011 4440 2635 L TF Article 8 Streets & LTF Article 8 Tree Trimming Public Works $ 950 $ $ 950 $ 6,000 $ 6,000 $ S,050 84.2% 0114440 2690 LTF Article 8 Street s & LTF Article 8 Equipment Re ntals Publ ic Works $ 1,410 $ $ 1,410 $ 4,000 $ 4,000 $ 2,590 64.8% 011 4440 3000 L TF Article 8 Streets & LTF Article 8 Profess ional Se rvices Public Works $ 416 $ $ 416 $ 3,000 $ 3,000 $ 2,584 86.1% Deta il Page 17
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 8,583 $ $ 8,583 $ 5,000 $ 5,000 $
011 4440 3140 L TF Article 8 Streets & LTF Article 8 Lega I Services Public Works $ $ $ $ 500 $ 500 $ 500 100.0% 01144404010 L TF Article 8 Streets & LTF Article 8 Maintenance Contracts Public Works $ 18 $ $ 18 $ 100 $ 100 $ 82 82 .0% 01144404016 L TF Article 8 Streets & LTF Article 8 Internet Access Public Works $ 516 $ s 516 s 1,000 s 1,000 s 484 48.4% 0114440 4020 L TF Article 8 Streets & LTF Article 8 Equipment Repairs & Maintenance Public Works $ 5,841 s $ 5,841 s 10,000 $ 10,000 $ 4,159 4 1. 6% 01144404022 L TF Article 8 Streets & LTF Article 8 Software Licenses & Mtce Public Works s 3,972 s s 3,972 s 6,984 $ 6,984 $ 3,012 43.1% 01144404027 L TF Article 8 Streets & LTF Article 8 Server Contract Mtce Public Works $ 1,084 $ $ 1,084 $ 7,500 $ 7,500 $ 6,4 16 85.5% 01144404031 L TF Article 8 Streets & LTF Article 8 Copier Lease & Mtce Public Works $ 903 $ $ 903 $ 1,500 $ 1,500 $ 597 39.8% 0114440 4039 L TF Article 8 Streets & LTF Article 8 Streetlight Mtce Public Works $ 450 $ $ 450 $ 16,000 $ 16,000 $ 15,550 97.2% ' 01144404100 L TF Article 8 Streets & LTF Article 8 Traffic Signal Mtce Public Works $ 3,727 $ $ 3,727 $ 12,000 $ 12,000 $ 8,273 68.9% 0114440 4101 L TF Article 8 Streets & LTF Article 8 Property Damage Public Works $ 16,233 $ $ 16,233 $ 20,000 $ 20,000 $ 3,767 18.8% 01144405153 L TF Article 8 Streets & LTF Article 8 Long Line Striper Public Works $ 83,557 $ $ 83,557 $ 85,000 $ 85,000 $ 1,443 1.7% 0114440 5154 L TF Article 8 Streets & LTF Article 8 Road Sea ler Public Works $ $ 48,490 $ 48,490 $ 50,200 $ 50,200 $ 1,710 3.4% 01144405261 L TF Article 8 Streets & LTF Article 8 Portable Message Board Public Works $ 43,196 $ $ 43,196 $ 46,200 $ 46,200 $ 3,004 6.5% 0114440 5270 L TF Article 8 Streets & LTF Article 8 Traffic Signa l UPS Replacement Public Works $ 266 s s 266 s 20,000 s 20,000 $ 19,734 98.7% 0114440 5732 L TF Article 8 Streets & LTF Article 8 Street Drainage Improvements Public Works s 10,660 $ $ 10,660 $ 30,000 $ 30,000 $ 19,340 64.5% 0114440 6021 L TF Article 8 Streets & LTF Article 8 Computers & Periphera ls Public Works s 479 $ $ 479 $ 2,000 $ 2,000 $ 1,521 76. 1% 0114440 6800 L TF Article 8 Streets & LTF Article 8 ADA Improvements Public Works $ 15,210 $ $ 15,210 $ 5,000 $ 33,000 $ 17,790 53.9% 0114440 6807 L TF Article 8 Streets & LTF Article 8 Safety Equipment Public Works $ 206 $ $ 206 $ 1,000 $ 1,000 $ 794 79.4% 011 4440 7010 L TF Article 8 Streets & LTF Article 8 Equipment Shop Fund Transfer Public Works $ 65,882 $ $ 65,882 $ 131,763 $ 131,763 $ 65,88 1 50.0% 01144407015 L TF Arti cle 8 Streets & LTF Article 8 HR ISF Transfer Public Works $ 4,074 $ $ 4,074 $ 8,148 $ 8,148 $ 4,074 50.0% 01144407016 LTF Article 8 Streets & LTF Article 8 HR ISF Transfer Ca lPERS UAL-ADP Public Works $ 22,3 10 $ $ 22,310 $ 22,310 $ 22,3 10 $ 0.0% 1 01144408020 L TF Article 8 Streets & LTF Article 8 Prior Year Purchase Orders Public Works $ 141,988 $ 1,159 $ 143,147 $ $ 143,147 $ ~ ~0 ~tJ r:m
013 4447 3000 FCTA Sustainable Avial FCTA Sustainable Aviation Professional Services ASD $ 4,293 $ $ 4, ·- ~ - r.5H1 ~ 11:1'B .. ~ a-· Cl ~ ~ lilirn 014 4441 2170 FCTA Flexible Funding FCTA Flexible Funding Road Materials Engineering $ $ $ $ 100,000 $ 100,000 $ 100,000 100.0% 014 44414022 FCTA Flexible Funding FCTA Flexible Funding Software Licenses & Mtce Engineering $ 5,400 $ $ 5,400 $ 8,900 $ 8,900 $ 3,500 39.3% 014 4441 5034 FCTA Flexible Funding FCTA Flexible Funding Reed Ave Reedley Col lege Traffic Signal Engineering $ 9,721 $ 315,280 $ 325,001 $ $ 350,000 $ 24,999 7.1% 014 4441 5109 FCTA Flexible Funding FCTA Flexible Funding Frankwood Ave Improvements Engineering $ $ $ $ 18,487 $ 18,487 $ 18,487 100.0% 014 4441 5825 FCTA Flexible Funding FCTA Flexible Funding Dinuba Ave Sidewalk Enginee ring $ $ $ $ 7,130 $ 7,130 $ 7,130 100.0% 014 4441 6246 FCTA Flexible Funding FCTA Flexible Funding Jefferson Elem School Safe Routes To School Enginee ring $ 11,500 $ $ 11,500 $ $ 15,000 $ 3,500 23.3% 014 4441 6251 FCTA Flexible Funding FCTA Flexible Funding CDBG 24571 Rupert & Church Engineering $ $ $ $ $ 145,230 $ 145,230 100.0% 014 4441 6456 FCTA Flexible Funding FCTA Flexible Funding Sweeper CMAQ Engineering $ 248 $ $ 248 $ $ 115,319 $ 115,071 99.8% 01444418020 FCTA Flexible Funding FCTA Flexible Funding Prior Year Purchase Ord ers Engineering 015 4442 6031 FCTA ADA Compliance FCTA ADA Compliance Hollywood, Acacia, Birch, Myrtle, North Improveme nt Engineering - ·- 016 4443 5109 FCTA Street Maintena1 FCTA Street Maintenance Frankwood Ave Improvements Engineering 016 4443 5826 FCTA Street Maintena1 FCTA Street Maintenance Parlier Ave Improvements Engineering 017 4443 6031 FCTA Pedestrians & Tr. FCTA Street Maintenance Hollywood, Acacia, Birch, Myrtle, North Improveme nt Engineering 017 4444 6630 FCTA Pedestrians & Tr. FCTA Pedestrians & Trails Community Parkway Improvements Engineering 018 4445 6031 FCTA Bike Fa cilities FCTA Bike Facilities Hollywood, Acacia, Birch, M yrtle, North Improvement Engineering 019 4456 5828 FCTA New Technology FCTA New Technology Manning Ad_aptive Signal Control Technolo_gy _ Engin~eri_r)_g_ 023 4435 6615 Road Repa ir and Acco, Road Repair and Accountability Act Olson Ave Improvements Engineering 024 4460 6251 Community Developm CDBG Projects CDBG 24571 Rupert & Church Engineering 024 4460 8020 Community Developm CDBG Projects Prior Year Pu rchase Orders Engineering 025 4295 9090 America n Rescue Plan American Rescue Plan Act 2021 Transfe r Out ASD 027 4695 1010 Senior Citizen Nutritio1 Senior Citizen Nutrition Grant Salaries - Full Time CSD Detail Page 18
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
027 4695 1040 Senior Citizen Nutrit io, Senior Citizen Nutrition Grant Socia l Secu rity & Medicare - FT Sa laries CSD $ 1,433 $ $ 1,433 $ 1,791 s 2,861 $ 1,428 49.9% 027 4695 1041 Senior Citize n Nutrit io, Senior Citizen Nutrition Grant Socia l Security & M edicare - PT Sa laries CSD s 149 s s 149 s s 1,240 s 1,091 88.0% 027 4695 1050 Sen ior Citize n Nut ritio, Senior Citizen Nutrition Grant Ca lPERS Retirement Em ployer Cost CSD $ 1,556 $ $ 1,5S6 $ 1,863 s 3,127 $ 1,571 50.2% 027 4695 1059 Senior Citize n Nutritio, Senior Citizen Nutrition Grant Dental Premiu m ISF CSD s 226 s s 226 s 347 s 470 s 244 51.9% 027 4695 1060 Senior Citize n Nutritio, Senior Citizen Nutrition Grant Hea lth Insurance Premium CSD s 3,599 s s 3,599 s 3,866 s 6,207 $ 2,608 42.0% 027 4695 1070 Senior Cit ize n Nutritio, Senior Citizen Nutrition Grant Workers Comp Prem ium - FT Sa laries CSD s 866 s $ 866 $ 917 $ 1,892 $ 1,026 54.2% 027 4695 1071 Senior Citize n Nutrit io, Senior Citizen Nutrition Grant Workers Comp Prem ium - PT Sa laries CSD $ 75 s s 75 s s 127 $ 52 40.9% 027 4695 1080 Senior Cit ize n Nutritio, Senior Citizen Nutrition Grant Long Term Disability Insura nce CSD s 6 $ $ 6 s 49 s 78 $ --·--• ,. 0 ~ 0 ICI 0 tili!:f:1 0 ~ 0 ~ 0 030 4680 1010 Landscape Lighting M , Landscape Lighting Mtce District Sa laries - Full Time Public Works $ 16,891 s $ 16,891 $ 31,882 s 31,882 $ 14,991 47.0% 030 4680 1020 Landscape Lighting M , Landscape Lighting Mtce District Sa laries - Part Time & Temporary Public Works s $ $ $ 26,000 $ 26,000 $ 26,000 100.0% 030 4680 1030 Landscape Lighting M , Landscape Lighting Mtce District Sa laries - Ove r Time Public Works s 3 $ s 3 s $ s (3) 0.0% 030 4680 1040 La ndscape Lighting M, Landscape Lighting Mtce District Socia l Security & Medicare - FT Sa laries Public Works s 1,225 $ $ 1,225 $ 2,439 $ 2,439 $ 1,214 49.8% 030 4680 1041 La ndscape Lighting M , Landscape Lighting Mtce District Socia l Security & Medicare - PT Sala ries Public Works $ $ s $ 1,989 s 1,989 $ 1,989 100.0% 030 4680 1050 La ndscape Lighting M , Landscape Lighting Mtce District Ca lPERS Retirement Employer Cost Public Works $ 1,528 $ $ 1,528 $ 3,057 s 3,057 $ 1,529 50.0% 030 4680 1059 La ndscape Lighting M, Landscape Lighting Mtce District Dental Premium ISF Public Works s 137 s $ 137 s 274 s 274 $ 137 50.0% 030 4680 1060 Landscape Lighting M, Landscape Lighting Mtce District Healt h Insurance Premiu m Public Works s 3,793 s $ 3,793 s 8,085 s 8,085 $ 4,292 53.1% 030 4680 1070 Landscape Lighting M, Landscape Lighting Mtce District Workers Comp Premium - FT Sa laries Public Works s 2,115 $ $ 2,115 s 4,201 s 4,201 $ 2,086 49.7% 030 4680 1071 La ndscape Lighting M, Landscape Lighting Mtce District Workers Comp Premium - PT Sa laries Public Works $ 560 s s 560 $ 4,410 $ 4,410 s 3,850 87.3% 030 4680 1080 Landscape Lighting M, Landscape Lighting Mtce District Long Term Disability Insura nce Public Works s 4 s $ 4 s 67 s 67 s 63 94.0% 030 4680 1091 Landscape Lighting M, Landscape Lighting Mtce District Uniform Expense Pu bl ic Works s (61) $ s (61) $ 560 s 560 s 621 110.9% 030 4680 2010 Landscape Lighting M, Landscape Lighting Mtce District Office Supplies Public Works s 31 s s 31 s 100 s 100 s 69 69.0% 030 4680 2020 Landscape Lighting M, Landscape Lighting Mtce District Specia l Supplies Public Works s 998 s s 998 s 3,500 s 3,500 s 2,502 71.5% 030 4680 2210 Landscape Lighting M, Landscape Lighting Mtce District Zone A - LLMD Riverview Estates Public Works s 1,828 s $ 1,828 s 4,000 s 4,000 $ 2,172 54.3% 030 4680 2285 Landsca pe Lighting M , Landscape Lighting Mtce District Zone E - LLM D Wi llow Ridge I Publ ic Works s 1,928 s $ 1,928 s 4,500 s 4,500 $ 2,572 57.2% 030 4680 2295 Landscape Lighting M , Landscape Lighting Mtce District Zone G - LLM D Hea rt hstone Public Works s 3,420 $ s 3,420 $ 6,500 s 6,500 $ 3,080 47.4% 030 4680 2300 Landsca pe Lighting M , Landscape Lighting Mtce District Zone H - LLMD Willow Ridge II Public Works $ 7,747 s s 7,747 s 16,200 s 16,200 s 8,453 52.2% 030 4680 2305 Landsca pe Lighting M , Landscape Lighting Mtce District Zone I - LLM D New Horizons Pu blic Works $ 4,768 s s 4,768 $ 9,500 $ 9,500 $ 4,732 49.8% 030 4680 2306 Landscape Lighting M, Landscape Lighting Mtce District Zone J - LLM D River Rid ge I, II, Il l Pu blic Works s 12,232 $ $ 12,232 $ 28,000 $ 28,000 $ 15,768 56.3% 030 4680 2307 Landsca pe Lighting M , Landscape Lighting Mtce District Zone K - LLMD Rose wood Public Works $ 5,733 s $ 5,733 $ 12,000 $ 12,000 $ 6,267 52.2% 030 4680 2308 Landscape Lighting M, Landscape Lighting Mtce District Zone L - LLM D Cottage Glen I II Cot Corn n Public Works s 3,164 $ $ 3,164 $ 7,000 $ 7,000 $ 3,836 54.8% 030 4680 2309 Landscape Lighting M, Landscape Lighting Mtce District Zone M - LLMD Pa rce l Map 196 Public Works $ s $ $ 150 s 150 $ 150 100.0% 030 4680 2311 Landsca pe Light ing M, Landscape Lighting Mtce District Zone N - LLMD Parcel Map 198 Public Works $ 2,932 $ s 2,932 $ 6,500 $ 6,500 $ 3,568 54.9% 030 4680 2312 Landscape Lighting M, Landscape Lighting Mtce District Zone O - LLMD The Oaks Public Works s 1,538 $ s 1,538 $ 3,500 s 3,500 $ 1,962 56.1% 030 4680 2313 Landsca pe Lighting M, Landscape Lighting Mtce District Zo ne P - LLMD Orchard Estates I Pu blic Works s 17,478 $ s 17,478 s 39,500 $ 39,500 $ 22,022 55.8% 030 4680 2315 Landsca pe Lighting M , Landscape Lighting Mtce District Zone R - LLMD Reed ley Est-Hawthorn e Hts Public Works $ 20,388 $ $ 20,388 $ 44,500 s 44,500 s 24,112 54.2% 030 4680 2316 Landscape Light ing M, Landscape Lighting Mtce District Zone S - LLMD Public Works s 9 s s 9 s 150 s 150 s 141 94.0% 030 4680 2317 Landsca pe Lighting M , Landscape Lighting Mtce District Zone T - LLM D Public Works $ 9,784 $ $ 9,784 $ 20,500 $ 20,500 $ 10,716 52.3% 1 030 4680 2318 Landscape Lighting M, Landscape Lighting Mtce District Zone U - LLM D Si te Pian 304-04-06 Public Works $ s $ s 150 s 150 s 150 100.0% 1 030 4680 2319 Landsca pe Lighting M , Landscape Lighting Mtce District Zo ne W - LLM D M onte Vista Public Works $ 2,244 $ $ 2,244 s 4,500 $ 4,500 s 2,256 50.1% 030 4680 2321 Landscape Lighting M , Landscape Lighting Mtce District Zone Y - LLM D Public Works $ 4,279 s s 4,279 s 9,500 s 9,500 s 5,22 1 55.0% 030 4680 2322 Landscape Lighting M , Landscape Lighting Mtce District Zone Z - LLM D Self Help Public Works s s s s 400 s 400 s 400 100.0% 1 030 4680 2324 La ndscape Light ing M, Landscape Lighting Mtce District Zone AA - LLMD Public Works $ 3,919 s s 3,919 $ 8,500 $ 8,500 s 4,581 53.9% 030 4680 2325 La ndscape Lighting M, Landscape Lighting Mtce District Zone BB - LLM D Public Works s 1,762 s s 1,762 s 4,000 s 4,000 s 2,238 56.0% 030 4680 2326 Landsca pe Lighting M, Landscape Lighting Mtce District Zone CC - LLMD Pu blic Works $ 642 $ $ 642 s 3,000 s 3,000 $ 2,358 78.6% 030 4680 2327 Landscape Lighting M, Landscape Lighting Mtce District Zone DD - LLMD Public Works s 2,487 s s 2,487 s 5,500 s 5,500 $ 3,013 54.8% 030 4680 2328 Landsca pe Lighting M, Landscape Lighting Mtce District Zone EE - LLM D Public Works s $ $ $ 3,500 $ 3,500 $ 3,500 100.0% 030 4680 2329 Landscape Lighting M, Landscape Lighting Mtce District Zone FF - LLM D Public Works s 1,750 s $ 1,750 $ $ $ (1,750) 0.0% 030 4680 2550 Landscape Lighting M , Landscape Lighting Mtce District Telephone Pu blic Works $ 10 $ s 10 $ 150 $ 150 $ 140 93.3% 030 4680 2580 Landscape Lighting M, La ndscape Lighting Mtce District Advertising Public Works $ $ s $ 1,000 s 1,000 $ 1,000 100.0% 030 4680 2593 Landscape Lighting M , Landscape Lighting Mtce District CJSVRMA EAP, ERMA, Crime Shield Premium Pu blic Works $ 205 $ $ 205 s 201 $ 201 $ (4) 0.0% 030 4680 3000 Landscape Lighting M , Landscape Lighting Mtce District Profess ional Se rvices Public Works $ 9,756 $ s 9,756 $ 10,000 $ 10,000 $ 244 2.4% 030 4680 3140 Landsca pe Lighting M, Landscape Lighting Mtce District Lega l Services Public Works $ $ $ s 2,000 $ 2,000 $ 2,000 100.0% 030 4680 4010 Landscape Lighting M, Landscape Lighting Mtce District Mainte nance Contracts Public Works s 2 $ $ 2 $ 5 $ 5 $ 3 60.0% 030 4680 6807 La ndscape Lighting M, Landscape Lighting Mtce District Saf~ty Equ ipment Public Works $ 320 $ $ 320 $ 500 $ 500 $ 180 36.0% Detai l Page 19
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Commu nity Facilities~ Community Facilities District Professional Se rvices ASD 032 4683 3001 Community Facilities~ Community Faci lities District CFO Administration Services ASD 032 4683 3051 Community Faci lities ~ Community Facilities District CFO Fire Services ASD 032 4683 3052 Community Facilities~ Commu nity Faci lities District CFO Police Services ASD 032 4683 3053 Community Facilities ~ Commu nity Facilities District CFO Parks Services ASD 034 4470 2010 Streetscape Assessme Streetscape Office Supplies Public Works 034 4470 2020 Streetscape Assessme Streetscape Specia l Supplies Public Works $ 33 $ $ 33 $ 500 $ 500 $ 467 93.4% 034 4470 2570 Streetscape Assessme Streetscape Electrica l Public Works $ $ $ $ 400 $ 400 $ 400 100.0% 034 4470 3100 Streetscape Assessme Streetscape Streetscape Maintenance Contract Public Works $ 5,500 $ $ 5,500 $ 13,500 $ 13,500 $ 8,000 59.3% 034 4470 4010 Streetscape Assessme Streetscape Maintenance Contracts Public Works $ 153 $ $ 153 $ 250 $ 250 $ 97 38.8% 034 4470 4020 Streetscape Assessme Streetscape Equipment Repairs & Maintenance Public Works $ $ $ $ 300 $ 300 $ 300 100.0% 034 4470 5420 Streetsca pe Assessme Streetscape General Improvement Public Works $ 5,235 $ $ 5,235 $ 12,000 $ 12,000 $ 6,765 56.4% 034 4470 6290 Street sca pe Assessme Streetscape Tree Replacement Public Works $ 264 $ $ 264 $ 1,000 $ 1,000 $ 736 73.6% 034 4470 6329 Streetsca pe Assessme Streetscape Street Benches Public Works $ 6 $ $ 6 $ 1,000 $ 1,000 $ 994 99.4% B ~ 0 iCII 0 mrffl €3 fI,ffl)~ ~
0414730 1010 Airport Airport Sa laries - Full Time CSD $ 18,941 $ $ 18,941 $ 39,816 $ 39,816 $ 20,875 52.4% 0414730 1020 Airport Airport Sa laries - Part Time & Temporary CSD $ 8,119 $ $ 8,119 $ 24,700 $ 24,700 $ 16,581 67.1% 0414730 1030 Airport Airport Sa laries - Over Time CSD $ 133 $ $ 133 $ $ $ (133) 0.0% 0414730 1040 Airport Airport Socia l Security & Medicare - FT Sa laries CSD $ 1,436 $ $ 1,436 $ 3,046 $ 3,046 $ 1,610 52.9% 0414730 1041 Airport Airport Socia l Security & Medicare - PT Sa laries CSD $ 502 $ $ 502 $ 1,890 $ 1,890 $ 1,388 73.4% 0414730 1050 Airport Airport Ca lPERS Retirement Employer Cost CSD $ 2,017 $ $ 2,017 $ 4,338 $ 4,338 $ 2,321 53.5% 0414730 1059 Airport Airport Dental Prem iu m ISF CSD $ 103 $ $ 103 $ 255 $ 255 $ 152 59.6% 0414730 1060 Airport Airport Health Insurance Prem ium CSD $ 3,271 $ $ 3,271 $ 8,388 $ 8,388 $ 5,117 61.0% 0414730 1070 Airport Airport Workers Comp Premium - FT Sa laries CSD $ 327 $ $ 327 $ 1,403 $ 1,403 $ 1,076 76.7% 0414730 1071 Airport Airport Workers Co mp Premium - PT Sala ries CSD $ 1,006 $ $ 1,006 $ 4,190 $ 4,190 $ 3,184 76.0% 0414730 1080 Airport Airport Long Term Disab ility Insurance CSD $ 4 $ $ 4 $ 84 $ 84 $ 80 9S.2% 0414730 2010 Airport Airport Office Supplies CSD $ 291 $ $ 291 $ 200 $ 200 $ (91) 0.0% 0414730 2020 Airport Airport Specia l Supplies CSD $ 430 $ $ 430 $ 1,000 $ 1,000 $ S70 57.0% 0414730 2040 Airport Airport Sma ll Tools & Minor Equ ipment CSD $ $ $ $ 1,500 $ 1,500 $ 1,500 100.0% 0414730 2133 Airport Airport Airport Fuel Av Gas CSD $ 26,851 $ $ 26,851 $ 60,000 $ 60,000 $ 33,149 55.2% 041 4730 2134 Airport Airport Airport Jet Fuel CSD $ 22,590 $ $ 22,590 $ 35,000 $ 35,000 $ 12,410 35.5% 0414730 2136 Airport Airport Airport Fuel Opera tions & Supplies CSD $ 14,979 $ $ 14,979 $ 7,030 $ 12,710 $ (2,269) 0.0% 041 4 730 2138 Airport Airport Airport Fuel Sales Sa les Tax CSD $ 7,657 $ $ 7,657 $ 10,000 $ 10,000 $ 2,343 23.4% 0414730 2510 Airport Airport Insurance & Surety Bonds CSD $ 6,808 $ $ 6,808 $ 7,140 $ 7,140 $ 332 4.6% 041 4730 2550 Airport Airport Telephone CSD $ 729 $ $ 729 $ 1,300 $ 1,300 $ 571 43.9% 0414730 2570 Airport Airport Electrical CSD $ 14,101 $ $ 14,101 $ 22,000 $ 22,000 $ 7,899 35.9% 0414730 2580 Airport Airport Advertising CSD $ $ $ $ 200 $ 200 $ 200 100.0% 0414730 2593 Airport Airport CJSVRMA EAP, ERMA, Crim e Shield Premium CSD $ 164 $ $ 164 $ 187 $ 187 $ 23 12.3% 0414730 2595 Airport Airport CSJVRMA Prope rty Premium CSD $ 8,634 $ $ 8,634 $ 11,965 $ 11,965 $ 3,331 27.8% 0414730 2680 Airport Airport Taxes CSD $ 2,131 $ $ 2,131 $ 2,500 $ 2,500 $ 369 14.8% 0414730 3000 Airport Airport Professional Services CSD $ 4,280 $ $ 4,280 $ 7,000 $ 7,000 $ 2,720 38.9% 0414730 3007 Airport Airport Professional Development CSD $ 104 $ $ 104 $ 1,250 $ 1,250 $ 1,146 91.7% 0414730 3080 Airport Airport Airport Comm ission Activity CSD $ 2,460 $ $ 2,460 $ 10,000 $ 4,320 $ 1,860 43.1% 0414730 3140 Airport Airport Legal Services CSD $ 1,103 $ $ 1,103 $ 500 $ 500 $ (603) 0.0% 0414730 4010 Airport Airport Maintenance Contracts CSD $ 4,171 $ $ 4,171 $ 10,000 $ 10,000 $ 5,829 58.3% 0414730 4012 Airport Airport Cred it Ca rd Merchant Fees CSD $ 2,642 $ (1,113) $ 1,529 $ 3,000 $ 3,000 $ 1,471 49.0% 0414730 4020 Airport Airport Equipment Repairs & Maintenance CSD $ 1,600 $ $ 1,600 $ 4,000 $ 4,000 $ 2,400 60.0% 0414730 4028 Airport Airport Site Mtce CSD $ 5,330 $ 320 $ 5,650 $ 22,000 $ 12,672 $ 7,022 55.4% 0414730 5131 Airport Airport FAA Runway End Lights CSD $ $ 80,577 $ 80,577 $ 76,336 $ 80,577 $ 0.0% 0414730 5132 Airport Airport City Runway End Lights CSD $ $ 4,24 1 $ 4,241 $ 8,482 $ 4,241 $ 0.0% 0414730 5141 Airport Airport FAA Disa dvantage Business En te rprise Plan CSD $ 261 $ $ 261 $ 26,055 $ 26,055 $ 25,794 99.0% 0414730 5142 Airport Airport City Disadvantage Business En terprise Plan CSD $ 29 $ $ 29 $ 2,895 $ 2,895 $ 2,866 99.0% Detail Page 20
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Airport Airport Roof Repair CSD $ 8,850 $ $ 8,8SO $ 5,500 $ 8,8SO $ 0.0% 0414730 6734 Airport Airport Above Ground Fuel Tank Design FAA Share CSD $ $ 12S,600 $ 125,600 $ $ 129,655 $ 4,055 3.1% 0414730 6736 Airport Airport Above Ground Fuel Tank Desig n City Share CSD $ $ 6,611 $ 6,611 $ $ 6,824 $ 213 3.1% 0414730 6824 Airport Airport SJVAPCD EV Grant CSD $ 22,169 $ $ 22,169 s 17,000 $ 22,170 s 1 0.0% 0414730 7015 Airport Airport HR ISF Transfer CSD $ 2,089 $ $ 2,089 s 4,179 $ 4,179 s 2,090 50.0% 0414730 7016 Airport Airport HR ISF Transfer Ca lPER S UAL-ADP CSD $ 8,153 s $ 8,1S3 s 8,153 s 8,153 $ 0.0% 0414730 8020 Airport Airport Prior Yea r Purchase Orde rs CSD 047 4503 6508 Grou ndwater Treatme Groundwater Treatment Settlement GAC Replacement Public Works 047 4503 8020 Grou ndw ater Treatme Groundwater Treatment Settlement Prior Yea r Purchase Orde rs Public Works 049 4501 5834 Water Capital PW Water Capital Ma nning Water Ma in Pu blic Works 049 4501 6140 Wate r Capital PW Water Capital Vehicles Public Works 049 4501 6266 Wate r Ca pita l PW Water Capital Wate r Meter Replaceme nt Public Works 049 4501 6412 Water Capita l PW Water Capital Water Main Connection Public Works 049 4501 8020 Wate r Ca pital PW Water Capital Prior Yea r Pu rchase Orders Pu blic Works .. 0 1:1 ,0 nmID B ~ 0-~~ 050 4150 1010 Wate r ASDWater Sa laries • Full Time ASD $ 86,055 s $ 86,055 s 158,986 $ 158,986 $ 72,931 45.9% 050 4150 1020 Water ASD Water Sa laries· Pa rt Time & Temporary ASD $ 301 s $ 301 $ 15,000 $ 15,000 s 14,699 98 .0% 050 4150 1040 Water ASD Water Social Security & M edicare · FT Sa laries ASD $ 6,280 $ $ 6,280 $ 12,455 $ 12,455 $ 6,175 49.6% 050 4150 1041 Water ASD Water Social Security & M edicare - PT Sa laries ASD $ 23 s $ 23 $ 1,148 $ 1,148 $ 1,125 98.0% 050 4150 1050 Water ASD Water Ca lPERS Retireme nt Employer Cost ASD $ 7,759 s s 7,759 s 14,733 $ 14,733 $ 6,974 47.3% 050 4150 1059 Water ASD Water De ntal Premium ISF ASD $ 698 $ $ 698 $ 1,952 $ 1,952 $ 1,254 64.2% 050 4150 1060 Water ASD Water Hea lth Insura nce Premium ASD s 22,049 $ s 22,049 $ 30,480 $ 30,480 $ 8,431 27.7% 050 4150 1070 Water ASD Water Workers Comp Premium· FT Sa laries ASD $ 653 $ $ 653 $ 1,333 $ 1,333 $ 680 51.0% 050 4150 1071 Water ASD Water Workers Comp Premium - PT Sa laries ASD $ 16 $ s 16 $ 123 s 123 $ 107 87.0% 050 4150 1080 Water ASD Water Long Term Disa bility Insurance ASD s 25 s $ 25 $ 342 $ 342 $ 317 92.7% 050 4150 2010 Water ASD Water Office Supplies ASD $ 578 $ s 578 s 3,300 $ 3,300 $ 2,722 82.5% 050 4150 2011 Wate r ASD Water Postage & Postage Meter ASD $ 9,262 $ $ 9,262 $ 13,500 $ 13,500 $ 4,238 31.4% 050 4150 2021 Water ASD Water Utility Billing Supplies ASD $ 9,154 $ $ 9,154 $ 14,500 $ 14,500 $ 5,346 36.9% 050 4150 2530 Water ASDWater Memberships ASD $ 179 $ $ 179 $ 625 $ 625 $ 446 71.4% 050 4150 2540 Water ASD Water Meetings, Confere nces & Training ASD $ 402 $ $ 402 $ 225 s 725 $ 323 44.6% 050 4150 2550 Water ASD Water Telephone ASD $ 372 $ $ 372 $ 500 $ 500 $ 128 25 .6% 050 4150 2560 Water ASD Water Natura l Gas ASD $ 80 $ $ 80 $ 500 $ 500 $ 420 84.0% 050 4150 2570 Water ASDWater Electrica l ASD $ 109 $ $ 109 s 1,700 $ 1,700 $ 1,591 93.6% 050 4150 2590 Water ASDWater CJSVRM A Liability Premiu m ASD $ 100,045 $ s 100,045 $ 118,079 s 118,079 s 18,034 15.3% 050 4150 2593 Water ASDWater CJSVRMA EAP, ER M A, Crime Sh ield Premium ASD $ 1,255 $ $ 1,255 $ 1,432 $ 1,432 $ 177 12.4% 050 4150 3000 Wate r ASDWater Profess ional Services ASD $ 949 $ $ 949 $ 29,500 $ 29,500 $ 28,551 96.8% 050 4150 3002 Water ASDWater Online Credit Ca rd Merchant Fees ASD $ 29,659 $ (49,721) $ (20,062) $ 45,000 $ 45,000 s 65,062 144.6% 050 4150 3007 Water ASDWater Profess ional Development ASD $ 63 $ $ 63 $ 1,600 $ 1,100 $ 1,037 94.3% 050 4150 3037 Wa ter ASDWater Iron M ountain Offsite Storage ASD $ 228 $ $ 228 $ 400 $ 400 $ 172 43.0% 050 4150 3049 Water ASDWater Fire Protection Gove rnment Prop Se rvices ASD s 7,779 $ $ 7,779 s 15,557 $ 15,557 s 7,778 50.0% 050 4150 3120 Wate r ASD Water Enterprise Manageme nt Services ASD $ 70,952 $ $ 70,952 $ 141,904 $ 141,904 $ 70,952 50.0% 050 4150 3125 Water ASD Water Police Ca lls For Service ASD s 8,287 s $ 8,287 $ 16,574 s 16,574 s 8,287 50.0% 050 4150 3140 Water ASDWater Lega l Services ASD $ $ $ $ 500 $ 500 $ 500 100.0% 050 4150 4010 Water ASD Water M ainte nance Contracts ASD s 232 $ $ 23 2 $ 575 $ 575 $ 343 59.7% 050 4150 4012 Water ASD Water Credit Card Me rchant Fees ASD $ 6,791 $ $ 6,791 $ 12,000 $ 12,000 $ 5,209 43.4% 050 4150 4013 Water ASD Water Kiosks ASD $ 13,200 $ $ 13,200 $ 14,034 $ 14,034 $ 834 5.9% 050 4150 4016 Water ASDWater Internet Access A5D $ 218 $ $ 218 $ 650 $ 650 $ 432 66.5% 050 4150 4022 Water ASDWater Softwa re Licenses & Mtce ASD $ 431 $ $ 431 $ 1,825 $ 1,825 $ 1,394 76.4% 050 4150 4027 Water ASDWater Serve r Contract Mt ce ASD $ 1,626 $ $ 1,626 $ 3,200 $ 3,200 $ 1,574 49.2% 050 4150 4031 Wate r ASDWater Copier Lease & M ice ASD $ 892 $ $ 892 $ 2,400 $ 2,400 $ 1,508 62.8% 050 4150 4037 Water ASDWater M OM Softwa re M tce & Enhance ment ASD $ 2,677 $ $ 2,677 s 5,450 $ 5,450 s 2,773 50.9% 050 4150 6021 Water ASD Water Computers & Periphera ls ASD s 98 s s 98 $ 1,250 $ 1,250 $ 1,152 92.2% 050 4150 7015 Water ASD Water HR ISF Transfer ASD s 5,091 s s 5,091 $ 10,181 s 10,181 s 5,090 50.0% Detail Page 21
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Prin Pmt Budget 20 17 Water Bonds US Ba nk
050 4150 7136 Water ASDWater Inte rest Pmt 2017 Wate r Bonds US Bank ASD 166,840 I s 166,840 I s 320,3s1 I s 320,3s1 I s 153,S41 47.9% 05041508020 Wa ter ASDWater Prior Yea r Purchase Orde rs ASD 980 I $ 2,366 I s 3,346 I s 3,346 I s 0.0% 050 4150 9066 Water !).SD Water Transfer Out to HR fo r Retiree M edica l Pre miums ASD 16,684 I s 16,684 I s 33,358 I s 33,368 I s 16,684 S0.0% 050 4150 9068 Wa ter ASDWater Transfer Out to HR fo r CERBT Contributions ASD 8,342 I s 8,342 I s 8,342 I s 8,342 I s 0.0% 050 4402 1010 Water _E_ri_gineering Water Sa laries - Fu ll Time Engineering 29,208 I s 29,208 I s 78,944 I s 78,944 I s 49,736 63 .0% 050 4402 1040 Wa ter Engineering Water Social Secu rity & M edica re - FT Sa laries Enginee ring 2,216 I s 2,216 I s 6,039 I s 6,039 I s 3,823 63.3% 050 4402 1050 Water Engineering Water Ca lPERS Ret irement Employe r Cost Engineering 2,044 I s 2,044 I s 6,114 I s 6,114 I s 4,070 66.6% 050 4402 1059 Water Enginee_rin_g W~e_r Dental Premium ISF Engineering 228 I $ 228 I $ 638 I S 638 I S 410 64.3% 050 4402 1060 Water Engineering Water Hea lt h Insurance Premium Engineering 6,433 I s 6,433 I s 18,970 I s 18,970 I s 12,537 66.1% 050 4402 1070 Water Engineering Water Workers Comp Premium - FT Sala ries Engineering 1,109 I s 1,109 I s 2,911 I s 2,911 I s 1,802 61.9% 050 4402 1080 Water _E_ri_gi_ri_eering Water Long Term Disa bilit y Insura nce Enginee ring 7 I $ 7 I $ 166 I $ 166 I S 159 95.8% 050 4402 2593 Water Engineering Water OSVRMA EAP, ERM A, Crime Sh ield Premium Engineering 411 I $ 411 I $ 469 I $ 469 I $ 58 12.4% 050 4402 7015 Water Engine~ring INE_e__r HR ISF Transfer Engineering 1,358 I s 1,358 I s 2,116 I s 2,116 I s 1,358 50.0% 050 4402 7016 Water Engineering Water HR ISF Transfer Ca lPERS UAL-ADP Engineering 16,539 I s 16,s39 I s 16,539 I s 16,539 I s 0.0% 050 4500 1010 Water PW Water Sa laries - Full Time Public Works 335,s12 I s 335,512 I s 1s6,218 I s 1s6,278 I s 419,766 55.5% 050 4500 1030 Water PW Water Sa laries - Over Time Pu blic Works 2,862 I s 2,862 I s 15,000 I s 1s,ooo I s 12,138 80.9% 050 4500 1040 Wa ter PW Water Socia l Security & Medicare - FT Sa laries Public Works 26,066 I s 26,066 I s s9,oo3 I s s9,oo3 I s 32,937 55.8% 050 4500 1050 Water PW Water Ca lPERS Retireme nt Employer Cost Public Works n,551 I s 21,551 I s 65,528 I s 65,528 I s 37,977 58.0% 050 4500 1059 Water PW Water Dental Pre m ium ISF Public Works 4,204 I s 4,204 I s 10,233 I s 10,233 I s 6,0 29 58.9% 050 4500 1060 Water PW Water Hea lth Insurance Premium Public Works 105,092 I s 10s,092 I s 290,679 I s 290,679 I s 185,587 63.8% 050 4500 1070 Water PW Water Workers Comp Premium - FT Sa laries Public Works 49,6so I s 49,650 I s 114,575 I s 114,575 I s 64,925 56.7% 050 4500 1080 Wate r PW Water Long Term Disa bil ity Insu rance Public Works 98 I $ 98 I S 1,588 I s 1,588 I s 1,490 93.8% 050 4500 1091 Wa ter PW Water Un iform Expense Public Works 4,939 I s 4,939 I s 10,000 I s 10,000 I s 5,061 50.6% 050 4500 2010 Water PW Water Office Supplies Public Works 837 I S 837 I S 3,soo I s 3,soo I s 2,663 76.1% 050 4500 2020 Water PW Water Special Supplies Pu bl ic Works 3,802 I s 219 I $ 4,021 I s 35,ooo I s 35,ooo I s 30,979 88.5% 050 4500 2040 Water PW Water Small Tools & Minor Equipment Pu blic Works 1,329 I s 1,329 I s 10,000 I s 10,000 I s 8,671 86.7% 050 4500 2042 Wa ter PW Water Sa fet y_E__g__lJ_ipment Public Works 784 I S 784 I S 1_200 I s 1_200 I s 1,416 64.4% 050 4500 2170 Water PW Water Roa d M ateria ls Public Works 9,585 I s 9,585 I s 32,000 I s 32,000 I s 22,415 70.0% 050 4500 2240 Water PW Water Water M eters & Wa ter Boxes Public Works 100,291 I s 100,297 I s 1so,ooo I s 150,000 I s 49,703 33 .1% 050 4500 2265 Water PW Water Chlorine Public Works 27,599 I s 27,599 I s 68,ooo I s 68,ooo I s 40,401 59.4% 050 4500 2530 Water PW Water Memberships Public Works 8,356 I s 8,356 I s ~75o I s ~750 I s 394 4.5% 050 4500 2545 Water PW Water Utilities Pub lic Works 575 I $ 575 I $ (575) 0.0% 050 4500 2550 Water PW Water T_(?l_e_p_hC>_r1_e Public Works 1,224 I s 1,224 I s l_(),000 J $ 10,000 I s l,77~ 27.8% 050 4500 2560 Water PW Water Natura l Gas Public Works 94 I $ 94 I $ 750 I $ 750 I S 656 87.5% 050 4500 2570 Water PW Water Electrica l Public Works 385,471 I s 385,471 I s 870,000 I s 870,000 I s 484,529 55.7% 050 4500 2593 Water PW Water OSVRMA EAP, ERMA, Crime Shield Premiu m Public Works 2_,155 I s 1,16s I s 1,s10 I s 7,510 I s 345 4.6% 050 4500 2594 Wate r PW Water CSJVRM A Auto Phys ica l Damage Premium Public Works 3,908 I s 3,908 I s 4,675 I s 4,675 I s 767 16.4% 050 4500 2595 Water PW Water CSJVRMA Property Prem ium Public Works 71,332 I s 71,332 I s 96,343 I s 96,343 I s 25,011 26.0% 050 4500 2676 Wa ter PW Water Permit Fee SWRCB Pu blic Works 6,34 1 I s 6,341 I s 30,000 I s 30,000 I s 23,659 78.9% 050 4500 2680 Water PW Water Taxes Public Works 499 I S 499 I $ 1,000 I s 1,000 I s 501 50. 1% 050 4500 3000 Wate r PW Water Professional Services Public Works 14,813 I s 14,813 I s 1s,ooo I s 75,ooo I s 60,187 80.2% 050 4500 3007 Water PW Water Prc,fessio nal _Deve lopment Public Works 4,672 I s 4,672 I s 8,500 I s 8,500 I s 3,828 45.0% 050 4500 3014 Water PW Water Kings Rive r East GSA Public Works 1,000 I s 1,000 I s 7,000 100.0% 050 4500 3035 Water PW Water Lab Testing Public Works 42,734 I s 42,734 I s 10,000 I s 10,000 I s 27,266 39.0% 050 4500 3045 Water PW Water Certifications Public Works 1,000 I s 1,000 I s 1,000 100.0% 050 4500 3140 Water PW Water Lega l Services Pu bl ic Works 2,500 I s 2,500 I s 2,500 100.0% 050 4500 3145 Water PW Water Conservation Landscape Audit Program Public Works 500 I $ 500 I S 500 100.0% 050 4500 3148 Water PW Water Conservation Low Flow Toilet Program Public Works soo I $ 500 I S 500 100.0% 050 4500 3150 Water PW Water Conservation Education Progra_m Pu blic Works 110 I S 170 500 I S 500 I S 330 66.0% 050 4500 4010 Water PW Water M aintenance Contracts Public Works 229 I S 229 300 I $ 300 I S 71 23.7% 050 4500 4016 Wate r PW Water Internet Access Pu blic Works 589 I S 589 1,000 I s 1,000 I s 411 41.1% 050 4500 4020 Water PW Water Equipment Re pairs & M aintenance Public Works 1,080 I s 1,080 5,ooo I s s,ooo I s 3,920 78.4% 050 4500 4022 Wa ter PW Water Softwa re Licenses & Mice Public Works 7,269 I s 7,269 8,584 I s 8,584 I s 1,315 15.3% 050 4500 4023 Wa ter PW Water Water Well Repa irs Public Works 40,425 I s 40,425 175,ooo I s 11s,ooo I s 134,575 76.9% Detai l Page 22
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
050 4500 4030 Water PW Water Bldg Repa irs & Maintenance Public Works $ 343 $ $ 343 $ 5,000 $ 5,000 $ 4,657 93 .1% 050 4500 4031 Water PW Water Copier Lease & M tce Public Works $ 903 $ $ 903 $ 1,800 $ 1,800 $ 897 49.8% 050 4500 4101 Wate r PW Water Property Damage Public Wo rks $ $ $ $ 10,000 $ 10,000 $ 10,000 100.0% 050 4500 4373 Water PW Water Fire Hyd rant Mtce - Upgrade Public Works $ 4,800 $ $ 4,800 $ 15,000 $ 15,000 $ 10,200 68.0% 050 4500 5024 Wate r PW Water SCADA Public Works $ 944 $ $ 944 $ 30,000 $ 30,000 $ 29,056 96.9% 050 4500 5130 Water PW Water Traffic Control Safety Public Works $ $ $ $ 15,000 $ 15,000 $ 15,000 100.0% 050 4500 6021 Water PW Water Computers & Periphe rals Public Works $ $ $ $ 2,000 $ 2,000 $ 2,000 100.0% 050 4500 6508 Water PW Water GAC Rep lacement Public Works $ 6,568 $ $ 6,568 $ 150,000 $ 150,000 $ 143,432 95.6% 050 4500 7010 Water PW Water Equipment Shop Fund Transfer Public Works $ 31,151 $ $ 31,151 $ 62,302 $ 62,302 $ 31,151 50.0% 050 4500 7015 Water PW Water HR 15F Transfer Public Works $ 21,767 $ $ 21,767 $ 43,534 $ 43,534 $ 21,767 50.0% 050 4500 7016 Water PW Water HR ISF Transfer CalPERS UAL-ADP Public Works $ 183,580 $ $ 183,580 $ 183,580 $ 183,580 $ 0.0% 050 4500 7044 Water PW Water Transfer to Water Capital Public Works $ 500,000 $ $ 500,000 $ 500,000 $ 500,000 $ 0.0% 050 4500 8020 Water PW Water Prior Year Purchase Orders Public Works $ $ 18,372 $ 18,372 $ $ 18,372 $ 0.0% .. 051 4515 5006 Sewe r Ca pital PW Sewer Capital Centrifuge Public Works 051 4515 5024 Sewe r Ca pital PW Sewer Capital SCADA Public Works 0514515 5151 Sewer Capital PW Sewer Capital Softwa re Public Works 051 4515 5203 Sewer Ca pita l PW Sewer Capital Corrosion Protection Coating Public Works 0514515 6031 Sewer Capital PW Sewer Capital Hollywood, Acacia, Birch, Myrt le, North Improvement Public Works 051 4515 6140 Sewer Ca pita l PW Sewer Capital Vehicles Public Works 0514515 8020 Sewer Capita l PW Sewer Capital Prior Yea r Purchase Orders Public Works H ~A FttID 0 rn.:HB l!I r:m . ...-,T,m AW:mrm~ 052 4153 1010 Sewer ASDSewer Salaries - Fu ll Time ASD $ 86,181 $ $ 86,181 $ 159,559 $ 159,559 $ 73,378 46.0% 052 4153 1020 Sewer ASD Sewer Salaries - Part Time & Temporary ASD $ 301 $ $ 301 $ 15,000 $ 15,000 $ 14,699 98.0% 052 4153 1040 Sewer ASDSewer Social Security & Medicare - FT Sa laries ASD $ 6,281 $ $ 6,281 $ 12,502 $ 12,502 $ 6,221 49.8% 052 4153 1041 Sewe r ASDSewer Social Security & Medicare - PT Sa laries ASD $ 23 $ $ 23 $ 1,148 $ 1,148 $ 1,125 98.0% 052 4153 1050 Sewe r ASD Sewer Ca l PERS Retirement Employer Cost ASD $ 7,761 $ $ 7,761 $ 14,778 $ 14,778 $ 7,017 47.5% 052 4153 1059 Sewer ASD Sewer De ntal Premium ISF ASD $ 700 $ $ 700 $ 1,961 $ 1,961 $ 1,261 64.3% 052 4153 1060 Sewe r ASD Sewer Hea lt h Insurance Premium ASD $ 22,096 $ $ 22,096 $ 30,514 $ 30,514 $ 8,418 27.6% 052 4153 1070 Sewer ASD Sewer Workers Comp Prem ium - FT Sa laries ASD $ 653 $ $ 653 $ 1,338 $ 1,338 $ 685 51.2% 052 4153 1071 Sewer ASD Sewer Worke rs Comp Premium - PT Sa laries ASD $ 16 $ $ 16 $ 123 $ 123 $ 107 87.0% 052 4153 1080 Sewe r ASD Sewer Long Te rm Disabilit y Insurance ASD $ 25 $ $ 25 $ 343 $ 343 $ 318 92.7% 052 4153 2010 Sewe r ASD Sewer Office Supplies ASD $ 578 $ $ 578 $ 3,300 $ 3,300 $ 2,722 82.5% 052 4153 2011 Sewer ASD Sewer Postage & Postage Meter ASD $ 9,101 $ $ 9,101 $ 13,500 $ 13,500 $ 4,399 32.6% 052 4153 2021 Sewer ASD Sewer Ut ility Billing Supplies ASD $ 9,154 $ $ 9, 154 $ 14,500 $ 14,500 $ 5,346 36.9% 052 4153 2530 Sewer ASD Sewer M emberships ASD $ 179 $ $ 179 $ 625 $ 625 $ 446 71.4% 052 4153 2540 Sewer ASDSewer Meetings, Confere nces & Training ASD $ 402 $ $ 402 $ 225 $ 725 $ 323 44.6% 052 4153 2550 Sewer ASDSewer Telephone ASD $ 372 $ $ 372 $ 500 $ 500 $ 128 25.6% 052 4153 2560 Sewe r ASD Sewer Natural Gas ASD $ 80 $ $ 80 $ 500 $ 500 $ 420 84.0% 052 4153 2570 Sewe r ASD Sewer Electrica l ASD $ 109 $ $ 109 $ 1,700 $ 1,700 $ 1,591 93 .6% 052 4153 2590 Sewe r ASDSewer CJSVRM A Liab ility Premium ASD $ 88,225 $ $ 88,225 $ 130,025 $ 130,025 $ 41,800 32. 1% 052 4153 2593 Sewe r ASD Sewer CJSVR M A EAP, ERMA, Crime Shield Pre miu m ASD $ 1,255 $ $ 1,255 $ 1,439 $ 1,439 $ 184 12.8% 052 4153 3000 Sewe r ASD Sewer Professional Services ASD $ 949 $ $ 949 $ 29,500 $ 29,500 $ 28,551 96.8% 052 4153 3002 Sewe r ASD Sewer On line Credit Card Merchant Fees ASD $ 29,071 $ $ 29,071 $ 45,000 $ 45,000 $ 15,929 35.4% 052 4153 3007 Sewe r ASD Sewer Professional Development ASD $ 63 $ $ 63 $ 1,600 $ 1,100 $ 1,037 94.3% 052 4153 3037 Sewer ASD Sewer Iron Mounta in Offs ite Storage ASD $ 228 $ $ 228 $ 400 $ 400 $ 172 43.0% 052 4153 3049 Sewe r ASD Sewer Fire Protection Governme nt Prop Services ASD $ 4,827 $ $ 4,827 $ 9,654 $ 9,654 $ 4,827 50.0% 052 41S3 3120 Sewer ASD Sew er Enterprise Management Services ASD $ 100,970 $ $ 100,970 $ 201,940 $ 201,940 $ 100,970 50.0% 052 4153 3125 Sewer ASD Sewer Police Ca lls For Service ASD $ 8,286 $ $ 8,286 $ 16,573 $ 16,573 $ 8,287 50.0% 052 4153 3140 Sewe r ASD Sewer Lega l Services ASD $ $ $ $ 500 $ 500 $ 500 100.0% 052 4153 4010 Sewer ASD Sewer M ainte nance Contracts ASD $ 232 $ $ 232 $ S7S $ 575 $ 343 59.7% 052 4153 4012 Sewer ASD Sewer Credit Card Me rchant Fees ASD $ 6,791 $ $ 6,791 $ 12,000 $ 12,000 $ 5,209 43.4% 052 4153 4013 Sewer ASDSewer Kiosks ASD $ 13,200 $ $ 13,200 $ 14,034 $ 14,034 $ 834 5.9% 052 4153 4016 Sewe r ASD Sewer Internet Access ASD $ 218 $ $ 218 $ 650 $ 650 $ 432 66.5% 052 4153 4022 Sewer ASD Sewer Software Licenses & M tce ASD $ 431 $ $ 431 $ 1,825 $ 1,825 $ 1,394 76.4% Detail Page 23
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$ 1,626 $ $ 1,626 $ 3,200 $ 3,200 $
052 4153 4031 Sewe r ASD Sewer Copier Lease & Mtce ASD $ 892 $ $ 892 $ 2,400 $ 2,400 $ 1,508 62.8% 052 4153 4037 Sewer ASD Sewer MOM Softwa re Mtce & Enhancement ASD $ 2,677 $ $ 2,677 $ 5,450 $ 5,450 $ 2,773 50.9% 052 4153 6021 Sewer ASD Sewer Computers & Peripherals ASD $ 98 $ $ 98 $ 1,250 $ 1,250 $ 1,152 92.2% 052 4153 7015 Sewe r ASD Sewer HR ISF Transfer ASD $ 5, 110 $ $ 5,110 $ 10,220 $ 10,220 $ 5,110 50 .0% 052 4153 7016 Sewe r ASD Sewer HR ISF Transfer Ca lPERS UAL-ADP ASD $ 36,605 $ $ 36,605 $ 36,605 $ 36,605 $ 0.0% 052 4153 7061 Sewer ASD Sewer Prin Pmt Budget 2019 Sewer Bond US Bank ASD $ $ $ $ 924,000 $ 924,000 $ 924,000 100.0% 052 4153 7062 Sewer ASD Sewer Intere st Pmt 2019 Sewer Bond US Bank ASD $ 148,675 $ $ 148,675 $ 297,349 $ 297,349 $ 148,674 50.0% 052 4153 7185 Sewer ASD Sewer Prin Pmt Budget 2016 Sewe r Bond US Bank ASD $ $ $ $ 150,000 $ 150,000 $ 150,000 100.0% 052 4153 7186 Sewer ASDSewer Interest Pmt 2016 Sewer Bond US Bank ASD $ 36,075 $ $ 36,075 $ 72,150 $ 72,150 $ 36,075 50.0% 052 4153 8020 Sewer ASDSewer Prior Year Purchase Orders ASD $ 2,537 $ 3,077 $ 5,614 $ $ 5,614 $ 0.0% 052 4153 9066 Sewer ASD Sewer Transfer Out to HR for Retiree Medical Premiums ASD $ 16,684 $ $ 16,684 $ 33,368 $ 33,368 $ 16,684 S0.0% 052 4153 9068 Sewer ASD Sewer Transfer Out to HR for CERBT Contributions ASD $ 8,342 $ $ 8,342 $ 8,342 $ 8,342 $ 0.0% 052 4404 1010 Sewer Engineering Sewer Sa laries - Full Time Engineering $ 72,599 $ $ 72,599 $ 193,402 $ 193,402 $ 120,803 62.5% 052 4404 1040 Sewe r Engineering Sewer Social Security & Medicare - FT Sa laries Engineering $ 5,501 $ $ 5,501 $ 14,795 $ 14,795 $ 9,294 62.8% 052 4404 1050 Sewe r Engineering Sewer Ca l PERS Retirement Employer Cost Engineering $ 5,114 $ $ 5,114 $ 14,985 $ 14,985 $ 9,871 65.9% 052 4404 1059 Sewe r Engineering Sewer Dental Premium ISF Engineering $ 597 $ $ 597 $ 1,623 $ 1,623 $ 1,026 63.2% 052 4404 1060 Sewer Engineering Sewer Health Insurance Premium Engineering $ 15,802 $ $ 15,802 $ 4S,952 $ 45,952 $ 30,150 65.6% 052 4404 1070 Sewe r Engineering Sewer Workers Comp Premium - FT Sala ries Engineering $ 2,637 $ $ 2,637 $ 6,904 $ 6,904 $ 4,267 61.8% 052 4404 1080 Sewer Engineering Sewer Long Term Disability Insurance Engineering $ 18 $ $ 18 $ 406 $ 406 $ 388 95.6% 052 4404 2593 Sewer Engineering Sewer CJSVRMA EAP, ERMA, Crime Shield Premium Engineering $ 768 $ $ 768 $ 1,191 $ 1,191 $ 423 35.5% 052 4404 7015 Sewer Engineering Sewer HR ISF Transfer Engineering $ 3,453 $ $ 3,453 $ 6,906 $ 6,906 $ 3,453 50.0% 052 4404 7016 Sewer Engineering Sewer HR ISF Transfer Ca lPERS UAL-ADP Enginee ring $ 22,886 $ $ . 22,886 $ 22,886 $ 22,886 $ 0.0% 052 4510 1010 Sewer PW Sewer Sa laries - Full Time Public Works $ 406,400 $ $ 406,400 $ 810,550 $ 810,550 $ 404,150 49.9% 052 4510 1020 Sewer PW Sewer Salaries - Part Time & Temporary Public Works $ 4,729 $ $ 4,729 $ 28,080 $ 28,080 $ 23,351 83.2% 052 4510 1030 Sewer PW Sewer Salaries - Over Time Public Works $ 2,012 $ $ 2,01 2 $ 15,000 $ 15,000 $ 12,988 86.6% 052 4510 1040 Sewer PW Sewer Socia l Security & Medicare - FT Sala ries Public Works $ 30,970 $ $ 30,970 $ 63,430 $ 63,430 $ 32,460 51.2% 052 4510 1041 Sewer PW Sewer Social Security & Medicare - PT Sa laries Public Works $ 285 $ $ 285 $ 2,148 $ 2,148 $ 1,863 86.7% 052 4510 1050 Sewer PW Sewer CalPERS Retirement Employer Cost Public Works $ 36,008 $ $ 36,008 $ 80,535 $ 80,535 $ 44,527 55.3% 052 4510 1059 Sewer PW Sewer Dental Premium ISF Public Works $ 4,241 $ $ 4,241 $ 10,306 $ 10,306 $ 6,065 58.8% 052 4510 1060 Sewe r PW Sewer Health Insurance Premium Public Works $ 69,913 $ $ 69,913 $ 236,224 $ 236,224 $ 166,311 70.4% 052 4510 1070 Sewer PW Sewer Workers Comp Premium - FT Sa laries Public Works $ 57,191 $ $ 57,191 $ 120,654 $ 120,654 $ 63,463 52.6% 052 4510 1071 Sewe r PW Sewer Workers Comp Premium - PT Salaries Public Works $ 1,146 $ $ 1,146 $ 4,763 $ 4,763 $ 3,617 75.9% 052 4510 1080 Sewer PW Sewer Long Term Disa bility Insurance Public Works $ 118 $ $ 118 $ 1,710 $ 1,710 $ 1,592 93.1% 052 4510 1091 Sewer PW Sewer Uniform Expense Public Works $ 3,863 $ $ 3,863 $ 8,000 $ 8,000 $ 4,137 51.7% 052 4510 2010 Sewer PW Sewer Office Supplies Public Works $ 1,076 $ $ 1,076 $ 1,500 $ 1,500 $ 424 28.3% 052 4510 2020 Sewer PW Sewer Special Supplies Public Works $ 10,897 $ 219 $ 11,116 $ 16,000 $ 16,000 $ 4,884 30.5% 052 4510 2025 Sewer PW Sewer Lab Supplies Public Works $ 10,883 $ $ 10,883 $ 35,000 $ 35,000 $ 24,117 68.9% 052 4510 2040 Sewe r PW Sewer Sma ll Tools & Minor Equ ipment Public Works $ 815 $ $ 815 $ 5,000 $ 5,000 $ 4,185 83.7% 052 4510 2042 Sewer PW Sewer Sa fety Equipment Public Works $ 1,549 $ $ 1,549 $ 3,500 $ 3,500 $ 1,951 55.7% 052 4510 2045 Sewe r PW Sewer Centrifuge Supplies Public Works $ 19,657 $ $ 19,657 $ 250,000 $ 250,000 $ 230,343 92.1% 052 4510 2150 Sewe r PW Sewer Publications Public Works $ $ $ $ 500 $ 500 $ 500 100.0% 052 4510 2170 Sewe r PW Sewer Road Materials Public Works $ $ $ $ 1,000 $ 1,000 $ 1,000 100.0% 052 4510 2545 Sewe r PW Sewer Utilities Public Works $ 389 $ $ 389 $ 5,200 $ 5,200 $ 4,811 92.5% 052 4510 2550 Sewe r PW Sewer Telephone Public Works $ 5,196 $ $ 5,196 $ 7,500 $ 7,500 $ 2,304 30.7% 052 4510 2560 Sewe r PW Sewer Natural Gas Public Works $ 2,057 $ $ 2,057 $ 4,500 $ 4,500 $ 2,443 54.3% 052 4510 2570 Sewer PW Sewer Electrical Public Works $ 303,540 $ $ 303,540 $ 705,000 $ 705,000 $ 401,460 56.9% 052 4510 2593 Sewer PW Sewer CJSVRMA EAP, ERMA, Crime Shield Prem ium Public Works $ 6,315 $ $ 6,315 $ 8,232 $ 8,232 $ 1,917 23.3% 052 4510 2594 Sewer PW Sewer CSJVRMA Auto Physica l Damage Premium Public Works $ 9,471 $ $ 9,471 $ 11,330 $ 11,330 $ 1,859 16.4% 052 4510 2595 Sewer PW Sewer CSJVRMA Property Premium Public Works s 261,532 s s 261,532 s 362,418 s 362,418 s 100,886 27.8% 052 4510 2675 Sewer PW Sewer Certifications & Permits Public Works $ 68,992 $ $ 68,992 $ 125,000 $ 125,000 $ 56,008 44.8% 052 4510 2680 Sewe r PW Sewer Ta xes Public Works $ 4,396 $ $ 4,396 $ 3,500 $ 3,500 $ (896) 0.0% 052 4510 3000 Sewe r PW Sewer Professional Se rvices Public Works $ 24,975 $ $ 24,975 $ 65,000 $ 65,000 $ 40,025 61.6% 052 4510 3007 Sewer PW Sewer Profess ional Developme nt Public Works $ 5,034 $ $ 5,034 $ 8,000 $ 8,000 $ 2,966 37.1% 052 4510 3140 Sewer PW Sewer Lega I Services Public Works $ $ $ $ 2,500 $ 2,500 $ 2,500 100.0% 052 4510 4010 Sewer PW Sewer Maintenance Contracts Public Works $ 24,400 $ $ 24,400 $ 35,000 $ 35,000 $ 10,600 30.3% Detail Page 24
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
• g
Combined Account
Number Fund Name Budget Dept Name Object Description
I 052 4510 4020 Sewer PW Sew er Equip ment Repairs & M aintenance 0524510 40:
052 4510 4027
052 4510 4029
052 4510 4030
052 4510 4031
052 4510 4040
052 4510 4045
052 4510 4200
052 4510 4332
052 4510 4385
052 4510 5670
052 4510 5810
052 4510 6021
052 4510 6048
052 4510 6505
052 4510 6730
052 4510 6850
052 4510 7010
052 4510 7015
052 4510 7016
052 4510 7046
0524510 8020
053 4155 1010
053 4155 1020
053 4155 1040
053 4155 1041
053 4155 1050
053 4155 1059
053 4155 1060
053 4155 1070
053 4155 1071
053 4155 1080
053 4155 2010
053 4155 2011
053 4155 2021
053 4155 2530
053 4155 2540
053 4155 2550
053 4155 2593
053 4155 3000
053 4155 3002
053 4155 3007
053 4 155 3037
053 4155 3120
053 4155 3125
053 4155 3140
053 4155 4010
053 4 155 4012
053 4155 4013
053 4155 4016
053 4155 4022
053 4 155 4027
053 4155 4031
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewe r
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Solid Was te
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Wa ste
Solid Was te
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Was te
Solid Was te
Solid Was te
Solid Waste
Solid Was te
Solid Was te
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Was te
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer
PW Sewer ..

ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
ASD Solid Wast e
ASD Solid Waste
ASD Solid Waste
ASD Solid Waste
Softwa re Lice nses & M tce
Serve r Co ntract Mtce
Bldg M aintena nce
Bldg Repairs & Ma intenance
Copier Lease & M tce
Effluent Pond Mtce
SCADA Maintenance
Root Control Program
Sewe r Collectio n Equipment Re pairs
Landsca pe Mtce
Chlorine & 502
Sludge Disposa l
Computers & Peripherals
Lift Station Repairs
Pre Tre atment Program
Manhole Pes ticide Control
Groundwa ter M onitoring
Equipment Shop Fund Transfer
HR ISF Tra nsfer
HR ISF Transfer Ca lPERS UAL-ADP
Tra nsfer to Sewer Ca pital 051
Prior Yea r Purchase Orde rs
Salaries - Full Time
Sa laries - Part Time & Temporary
Social Security & M edicare - FT Sa laries
Social Security & M edicare - PT Sa laries
Ca lPERS Retirement Employe r Cos t
Dental Premium ISF
Healt h Insurance Prem ium
Worke rs Comp Premium - FT Sa larie s
Workers Comp Premium - PT Sa laries
Long Term Disa bilit y Insuran ce
Office Supplies
Pos tage & Postage M eter
Ut ility Billing Supplies
M em berships
Meetings, Confere nces & Training
Telephone
OSVRM A EAP, ERMA, Crim e Shield Premium
Profess ional Services
Online Credit Ca rd M erchant Fees
Professional Development
Iron M ounta[n 0 ffsite Storage
En terprise M anage ment Services
Police Ca lls For Service
Lega I Services
M aintenance Contract s
Credit Ca rd M erchant Fees
Kiosks
Internet Access
Softwa re Lice nses & M tce
Serve r Contract Mtce
Cop ier Lease & M tce
City Department FVTD Actual
110
Public Works $ 3,864
Public Works $ 2,709
Public Works $ 1,238
Public Works $ 12,167
Public Works $ 2,507
Pu blic Wo rks $ 4,995
Pu blic Wo rks $
Public Works $
Public Wo rks $ 2,212
Public Works $ 2,679
Public Works $ 5,703
Public Works $ 64,112
Public Works $ 1,636
Pu blic Works $ 5,830
Public Works $
Public Works $
Public Works $ 8,001
Public Works $ 60,975
Public Works $ 25,620
Public Works $ 179,605
Public Works $ 805,000
Public Works $ 4,136
(ii J:JH:fi!Hol!J
ASD $ 86,871
ASD $ 310
ASD $ 6,343
ASD $ 24
ASD $ 7,823
ASD $ 707
ASD $ 22,400
ASD $ 659
ASD $ 16
ASD $ 25
ASD $ 591
ASD $ 9,087
ASD $ 9,154
ASD $ 179
ASD $ 402
ASD $ 372
ASD $ 1,272
ASD $ 699
ASD $ 29,071
ASD $ 63
ASD $ 228
ASD $ 100,970
ASD $ 8,287
ASD $
ASD $ 232
ASD $ 6,79 1
ASD $ 13,200
ASD $ 218
ASD $ 43 1
ASD $ 1,626
ASD $ 892
FYTD
Encumbrance
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ 2,989
FYTD Actual+
Encumbrance
Total
$ 3,864
$ 2,709
$ 1,238
$ 12,167
$ 2,507
$ 4,995
$
$
$ 2,212
$ 2,679
$ 5,703
$ 64, 112
$ 1,636
$ 5,830
$
$
$ 8,001
$ 60,975
$ 25,620
$ 179,605
$ 805,000
$ 7,125
B
$
Gm A
$
~
86,871
$ $ 310
$ $ 6,343
$ $ 24
$ $ 7,823
$ $ 707
$ s 22,400
$ $ 659
$ $ 16
$ $ 25
$ $ 591
$ $ 9,087
$ $ 9,154
$ $ 179
$ s 402
$ $ 372
$ $ 1,272
$ $ 699
$ $ 29,071
$ $ 63
$ $ 228
$ $ 100,970
$ $ 8,287
$ s $ $ 232
s $ 6,791
$ $ 13,200
$ $ 218
$ $ 431
$ $ 1,626
$ $ 892
Adopted
Budget
Amended
Budget
1 s s,ooo I s s,ooo 1
$ 9,500 $ 9,500
$ 10,500 $ 10,500
$ 3,500 $ 3,500
$ 21,500 $ 21,500
$ 3,500 $ 3,500
$ 10,000 $ 10,000
$ 10,000 $ 10,000
$ 12,000 $ 12,000
$ 55,000 $ 55,000
$ 5,800 $ 5,800
$ 5,500 $ 5,500
$ 200,000 $ 200,000
$ 1,500 $ 1,500
$ 15,000 $ 15,000
$ 5,000 $ 5,000
$ 15,000 $ 15,000
$ 23,000 $ 23,000
$ 121,951 $ 121,951
$ 51,241 $ 51,241
$ 179,605 $ 179,605
$ 805,000 $ 805,000
$ $ 7,125
0~ Bijmlm
$ 160,121 $ 160,121
$ 15,000 $ 15,000
$ 12,545 $ 12,545
$ 1,148 $ 1,148
$ 14,822 $ 14,822
$ 1,970 $ 1,970
$ 30,812 $ 30,812
$ 1,343 $ 1,343
$ 123 $ 123
$ 344 $ 344
$ 3,300 $ 3,300
$ 13,500 $ 13,500
$ 14,500 $ 14,500
$ 625 $ 625
$ 225 s 725
$ 500 $ 500
$ 1,446 $ 1,446
$ 29,500 $ 29,500
$ 45,000 $ 45,000
$ 1,600 $ 1,100
$ 400 $ 400
$ 201,940 $ 201,940
$ 16,574 $ 16,574
s 500 s 500
$ 575 $ 575
$ 12,000 $ 12,000
$ 14,034 $ 14,034
$ 650 $ 650
$ 1,825 $ 1,825
$ 3,200 $ 3,200
$ 2,400 $ 2,400
Remaining
Budget
$ 5,636
$ 7,791
$ 2,262
$ 9,333
$ 993
$ 5,005
$ 10,000
$ 12,000
$ 52,788
$ 3,121
$ (203)
$ 135,888
$ (136)
$ 9,170
$ 5,000
$ 15,000
$ 14,999
$ 60,976
$ 25,621
$
$
$
-B~
$ 73,250
$ 14,690
$ 6,202
$ 1,124
$ 6,999
$ 1,263
$ 8,412
$ 684
$ 107
$ 319
$ 2,709
$ 4,413
$ 5,346
$ 446
$ 323
$ 128
$ 174
$ 28,80 1
$ 15,929
$ 1,037
$ 172
$ 100,970
$ 8,287
s 500
$ 343
$ 5,209
$ 834
$ 432
$ 1,394
$ 1,574
$ 1,508
Pct%of
Budget
Remaining

59.3%

74.2%

64.6%

43.4%

28.4%

50.1%
100.0%
100.0%

96.0%

53.8%

0.0%

67.9%

0.0%

61.1%
100.0%
100.0%
65 .2%

50.0%

50.0%

0.0%

0.0%

0.0% .HD

45.7%

97.9%

49.4%

97.9%

47.2%

64.1%

27.3%

50.9%

87.0%
92 .7%

82.1%

32.7%

36.9%

71.4% ,

44.6% !

25.6% !

12.0% !

97.6%

35.4%

94.3%

43.0%

50.0%

50.0%
100.0%

59.7%
43 .4%

5.9%

66.5%

76.4%.

49.2% !
62 .8% '
Deta il Page 25
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
$
053 4155 6021 Solid Waste ASD Solid Waste Computers & Peripherals ASD $ 98 $ $ 98 $ 1,250 $ 1,250 $ 1,152 92.2% 053 4155 7015 Solid Was te ASD Solid Waste HR ISF Transfer ASD $ 5,130 $ $ 5,130 $ 10,259 $ 10,259 $ 5,129 50.0% 053 4155 7016 Solid Waste ASD Solid Waste HR ISF Transfe r Ca lPERS UAL-ADP ASD $ 36,720 $ s 36,720 $ 36,720 s 36,720 s 0.0% 0534155 8020 Solid Waste ASD Solid Waste Prior Year Pu rchase Orders ASD s 385 s 3,331 s 3,716 s $ 3,716 s 0.0% 053 4155 9066 Solid Waste ASD Solid Waste Transfer Out to HR for Retiree Med ica l Prem iu ms ASD $ 16,684 $ $ 16,684 s 33,368 $ 33,368 $ 16,684 50.0% 053 4155 9068 Solid Waste ASD Solid Waste Transfer Out to HR for CERBT Contributions ASD s 8,342 $ $ 8,342 $ 8,342 s 8,342 $ 0.0% 053 4520 1010 Solid Waste PW Solid Waste Sa laries - Fu ll Time Public Works s 67,892 s s 67,892 s 131,387 $ 131,387 $ 63,495 48.3% 053 4520 1030 Sol id Waste PW Solid Waste Salaries - Over Time Public Works $ 8 $ $ 8 $ $ $ (8) 0.0% 053 4520 1040 Sol id Waste PW Solid Waste Socia l Security & Medicare - FT Salaries Public Works $ 4,877 $ $ 4,877 $ 10,051 $ 10,051 $ 5,174 51.5% 053 4520 1050 Sol id Waste PW Solid Waste Ca lPERS Retirement Employer Cost Public Works $ 7,246 $ $ 7,246 $ 14,421 $ 14,421 $ 7,175 49.8% 053 4520 1059 Sol id Waste PW Solid Waste De ntal Premium ISF Public Works $ 616 $ $ 616 $ 1,231 $ 1,231 $ 615 50.0% 053 4520 1060 Sol id Waste PW Solid Waste Hea lth Insu rance Premiu m Public Works $ 17,182 $ $ 17,182 $ 37,247 $ 37,247 $ 20,065 53.9% 053 4520 1070 Solid Waste PW Solid Waste Workers Comp Premium - FT Sa laries Public Works $ 2,152 $ $ 2,152 $ 4,465 $ 4,465 $ 2,313 51.8% 053 4520 1080 Solid Waste PW Solid Waste Long Term Disability Insura nce Public Works $ 18 $ $ 18 $ 276 $ 276 $ 258 93.5% 053 4520 2550 Solid Waste PW Solid Waste Telephone Public Works $ 88 $ $ 88 $ 800 $ 800 $ 712 89.0% 053 4520 2593 Solid Waste PW Solid Waste OSVR M A EAP, ERM A, Crime Shield Premium Public Wo rks $ 645 $ $ 645 $ 904 $ 904 $ 259 28.7% 053 4520 2594 Solid Waste PW Solid Waste CSJVR MA Auto Phys ica l Damage Premiu m Public Works $ 1,738 $ $ 1,738 $ 2,079 $ 2,079 $ 341 16.4% 053 4520 2680 Solid Waste PW Solid Waste Taxes Public Works $ $ $ $ 200 $ 200 $ 200 100.0% 053 4520 3029 Solid Waste PW Solid Waste Franchise Outsource Collection Se rvice Public Works $ 923,230 $ $ 923,230 $ 2, 182,000 $ 2,182,000 $ 1,258,770 57.7% 053 4520 3122 Solid Waste PW Solid Waste Recycling Education Public Works $ $ s $ 7,000 $ 7,000 $ 7,000 100.0% 053 4520 3132 Solid Waste PW Solid Waste Southeast Regiona l Post Closure Su rcharge Public Works $ $ $ $ 18,000 $ 18,000 $ 18,000 100.0% 053 4520 3140 Solid Waste PW Sol id Waste Lega l Services Public Works $ $ $ $ l ,SOO $ 1,500 $ 1,500 100.0% 053 4520 6342 Solid Waste PW Solid Waste 581383 Procureme nt Requ ire ments Public Works $ $ s $ 30,000 $ 30,000 $ 30,000 100.0% 053 4520 7015 Solid Waste PW Solid Waste HR ISF Transfer Public Works $ 2,619 $ $ 2,619 $ 5,238 $ 5,238 $ 2,619 50.0% 053 4520 7016 Solid Was te PW Solid Waste HR ISF Transfer Ca /PERS UAL-ADP Public Works $ 28,430 $ $ 28,430 $ 28,430 $ 28,430 $ 0.0% (:J ~ B ~ 0~ 0H"mrnil 0 Rm 060 4490 1010 Eq uipment Shop ISF Equipment Shop ISF Sa laries - Full Time Public Works $ 202,887 $ $ 202,887 $ 365,176 $ 365,176 $ 162,289 44.4% 060 4490 1020 Eq uipment Shop ISF Equipment Shop /SF Sa la ries - Part Time & Temporary Public Works $ 2,292 $ $ 2,292 $ 3,120 $ 3,120 $ 828 26.5% 060 4490 1030 Eq uipme nt Shop ISF Equipment Shop ISF Sa laries - Ove r Time Public Works $ 398 $ $ 398 $ 12,000 $ 12,000 $ 11,602 96.7% 060 4490 1040 Eq uipment Shop ISF Equipment Shop /SF Social Secu rity & Medicare - FT Sa laries Public Works $ 15,339 $ $ 15,339 $ 28,854 $ 28,854 $ 13,515 46.8% 060 4490 1041 Eq uipment Shop ISF Equipment Shop /SF Social Security & Medicare - PT Sala ries Public Works $ 84 $ $ 84 $ 239 $ 239 $ 155 64.9% 060 4490 1050 Equipment Shop ISF Equipment Shop /SF Ca lPERS Retirement Employer Cost Public Works $ 16,672 $ $ 16,672 $ 33,027 $ 33,027 $ 16,355 49.5% 1 060 4490 1059 Eq uipment Shop ISF Equipment Shop /SF Dental Premium ISF Public Works $ 2,166 $ $ 2, 166 $ 4,332 $ 4,332 $ 2,166 50.0% 1 060 4490 1060 Eq uipme nt Shop ISF Equipment Shop ISF Hea lt h Insu rance Premium Public Works $ 59,506 $ $ 59,506 $ 118,016 $ 118,016 $ 58,510 49.6% 060 4490 1070 Eq uipment Shop ISF Equipment Shop /SF Workers Comp Prem ium - FT Salaries Public Works $ 30,201 $ $ 30,201 $ 59,024 $ 59,024 $ 28,823 48.8% 060 4490 1071 Eq uipment Shop ISF Equipment Shop /SF Workers Comp Prem ium - PT Sala ries Pu blic Works $ 213 $ $ 213 $ 529 $ 529 $ 316 59.7% 060 4490 1080 Equipment Shop ISF Equipment Shop ISF Long Term Disability Insurance Public Works $ 61 $ $ 61 $ 767 $ 767 $ 706 92.0% 060 4490 1091 Equipment Shop ISF Equipment Shop /SF Un iform Expense Public Works $ 1,552 $ $ 1,552 $ 3,500 $ 3,500 $ 1,948 5S.7% 060 4490 2010 Equipment Shop ISF Equipment Shop /SF Office Supplies Public Works $ 25 $ $ 25 $ 500 $ 500 $ 475 95.0% 060 4490 2020 Equipment Shop ISF Equipment Shop ISF Special Supplies Public Works $ 4,940 $ $ 4,940 $ 17,000 $ 17,000 $ 12,060 70.9% 060 4490 2040 Eq uipment Shop ISF Equipment Shop /SF Small Tools & Minor Equ ipment Public Works $ 130 $ $ 130 $ 2,800 $ 2,800 s 2,670 95.4% 060 4490 2042 Equipment Shop ISF Equipment Shop /SF Safet y Equ ipment Public Works $ 660 $ $ 660 $ 2,000 $ 2,000 $ 1,340 67.0% 060 4490 2044 Equipment Shop ISF Equipment Shop ISF Elect rician Tools Public Works $ 363 $ $ 363 $ 4,000 $ 4,000 $ 3,637 90.9% 060 4490 2141 Equ ipment Shop ISF Equipment Shop /SF Tires Fire Dept ISF Public Works $ 3,856 $ $ 3,856 $ 3,500 $ 3,500 $ (356) 0.0% 060 4490 2142 Equipme nt Shop ISF Equipment Shop ISF Tires Police ISF Public Works $ 6,118 $ $ 6,118 $ 15,500 $ 15,500 $ 9,382 60.5% 060 4490 2143 Eau ipment Shop ISF Eauipment Shoo ISF Tires CSD Dept ISF Public Works $ $ $ $ 1,500 $ 1,500 $ 1,500 100.0% 060 4490 2144 Eq uipment Shop ISF Equipment Shop /SF Tires Park Dept ISF Public Works $ 1,402 $ $ 1,402 $ 3,500 $ 3,500 $ 2,098 59.9% 060 4490 2145 Eq uioment Shop ISF Equipment Shop ISF Tires Streets ISF Public Works s 1,386 $ s 1,386 s 4,500 s 4,500 $ 3,114 69.2% 060 4490 2146 Equipment Shop /SF Equipment Shop ISF Tires Wate r /SF Public Works $ 1,492 $ $ 1,492 $ 3,500 $ 3,500 $ 2,008 57.4% 060 4490 2147 Eq uipme nt Shop ISF Equipment Shop /SF Tires Sewe r ISF Public Works $ 1,552 $ $ 1,552 $ 3,500 $ 3,SOO $ 1,948 5S.7% 060 4490 2149 Eq uipment Shop ISF Equipment Shop /SF Tires Enginee ring ISF Public Works $ 514 $ $ S14 $ 750 $ 750 $ 236 31.5% 060 4490 2151 Equipment Shop ISF Equipment Shop /SF Tires Ad min ISF Public Works $ $ $ $ 750 $ 750 $ 750 100.0% 060 4490 2153 Eq uipment Shop ISF Equipment Shop /SF Tires Fleet Public Works $ $ $ $ 150 $ 150 $ 150 100.0% 060 4490 2154 Equipment Shop /SF Equipment Shop /SF Tires PW Ad min Public Works $ $ s $ 750 $ 750 s 750 100.0% 060 4490 2156 Equipme nt Shop ISF Equipment Shop ISF Tires Electrician Public Works $ $ $ $ 1,000 $ 1,000 $ 1,000 100.0% Detai l Page 26
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generat ed on Jan 06, 2026
$ 8,189 $ $ 8, 189 $ 20,000 $ 20,000 $
060 4490 2162 Equipment Shop ISF Equipment Shop ISF Fuel Police ISF Public Works $ 44,067 $ $ 44,067 $ 105,000 $ 105,000 $ 60,933 58.0% 060 4490 2163 Equipment Shop ISF Equipment Shop ISF Fu el CSD ISF Public Works $ 2,847 $ $ 2,847 $ 6,000 $ 6,000 $ 3,153 52.6% 060 4490 2164 Equipm ent Shop /SF Equipment Shop ISF Fu el Parks ISF Public Works $ 9,292 $ $ 9,292 $ 22,000 $ 22,000 $ 12,708 57.8% 060 4490 2165 Eq uipment Shop /SF Equipment Shop ISF Fu el Streets ISF Public Works $ 11,516 $ $ 11,5 16 $ 23,000 $ 23,000 $ 11,484 49.9% 060 4490 2166 Eq uipment Shop ISF Equipment Shop ISF Fu el Water Dept ISF Public Works $ 9,481 $ $ 9,481 $ 25,000 $ 25,000 $ 15,519 62.1% 060 4490 2167 Equipment Shop ISF Equipment Shop ISF Fu el Sew er Dept ISF Public Works $ 8,962 $ $ 8,962 $ 15,000 $ 15,000 $ 6,038 40.3% 060 4490 2169 Equipment Shop ISF Equipment Shop /SF Fuel Enginee ring ISF Public Works $ 253 $ $ 253 $ 1,000 $ 1,000 $ 747 74.7% 060 4490 2171 Equipment Shop ISF Equipment Shop ISF Fuel Ad min ISF Public Works $ 114 $ $ 114 $ 750 $ 750 $ 636 84.8% 060 4490 2172 Equipment Shop ISF Equipment Shop ISF Fuel PW Admin Public Works $ 32 $ $ 32 $ 200 $ 200 $ 168 84.0% 060 4490 2173 Equipment Shop ISF Equipment Shop ISF Fuel Fleet Public Works $ $ $ $ 750 $ 750 $ 750 100.0% 060 4490 2177 Equipment Shop ISF Equipment Shop ISF Fuel Building Official ISF Public Works $ 163 $ $ 163 $ 150 $ 150 $ (13) 0.0% 060 4490 2178 Equ ipment Shop ISF Equipment Shop ISF Fuel Electricia n Public Works $ 586 $ $ 586 $ 3,000 $ 3,000 $ 2,414 80.5% 060 4490 2545 Equipment Shop ISF Equipment Shop ISF Utilities Publ ic Works $ 289 $ $ 289 $ 3,100 $ 3,100 $ 2,811 90.7% 060 4490 2550 Equipment Shop ISF Equipment Shop ISF Telephone Publ ic Works $ 1,846 $ $ 1,846 $ 1,200 $ 1,200 $ (646) 0.0% 060 4490 2570 Equipment Shop ISF Equipment Shop ISF Electrical Public Works $ 26,136 $ $ 26,136 $ 65,000 $ 65,000 $ 38,864 S9.8% 060 4490 2593 Eq uipment Shop ISF Equipment Shop ISF CJSVRMA EAP, ERMA, Crime Shield Prem ium Public Works $ 2, 199 $ $ 2, 199 $ 3,179 $ 3,179 $ 980 30.8% 060 4490 2594 Equipment Shop ISF Equipment Shop ISF CSJVRMA Auto Physica l Damage Prem ium Public Works $ 1,919 $ $ 1,919 $ 2,296 $ 2,296 $ 377 16.4% 060 4490 2S95 Eq uipment Shop ISF Equipment Shop ISF CSJVRMA Property Premium Public Works $ 10,802 $ $ 10,802 $ 14,969 $ 14,969 $ 4,167 27.8% 060 4490 2675 Equipment Shop ISF Equipment Shop ISF Cert ifications & Permits Public Works $ 911 $ $ 911 $ 1,500 $ 1,500 $ 589 39.3% 060 4490 3000 Equipment Shop /SF Equipment Shop /SF Professional Services Public Works $ 32 $ $ 32 $ 1,200 $ 1,200 $ 1,168 97.3% 060 4490 3006 Equ ipment Shop /SF Equipment Shop ISF Professional Deve lopment Electrician Public Works $ 476 $ $ 476 $ 1,500 $ 1,500 $ 1,024 68.3% 060 4490 3007 Equipment Shop /SF Equipment Shop /SF Professional Development Public Works $ 516 $ $ 516 $ 1,500 $ 1,500 $ 984 65.6% 060 4490 3049 Equipment Shop /SF Equipment Shop /SF Fire Protection Governm ent Prop Services Public Works $ 11,710 $ $ 11,710 $ 23,421 $ 23,421 $ 11,711 50.0% 060 4490 4010 Equipment Shop /SF Equipment Shop ISF M aintenance Contracts Public Works $ 2,951 $ $ 2,951 $ 5,000 $ 5,000 $ 2,049 41.0% 060 4490 4020 Eq uipment Shop /SF Equipment Shop /SF Equipment Repairs & Maintenance Public Works $ $ $ $ 850 $ 850 $ 850 100.0% 060 4490 4022 Equipment Shop /SF Equipment Shop /SF Softw are Lice nses & Mtce Public Works $ 155 $ $ 155 $ 250 $ 250 $ 95 38.0% 060 4490 4027 Eq uipment Shop /SF Equipment Shop /SF Server Contract Mtce Public Works $ 2,168 $ $ 2,168 $ 3,050 $ 3,050 $ 882 28.9% 060 4490 4029 Equipme nt Shop /SF Equipment Shop /SF Bldg M aintenance Public Works $ 1,054 $ $ 1,054 $ 2,000 $ 2,000 $ 946 47.3% 060 4490 4030 Equipment Shop /SF Equipment Shop /SF Bldg Repairs & Maintenance Publ ic Works $ 42 $ $ 42 $ 1,500 $ 1,500 $ 1,458 97.2% 060 4490 4338 Equipment Shop /SF Equipment Shop ISF Fleet Equipment Repa ir Public Works $ 69 $ $ 69 $ 250 $ 250 $ 181 72.4% 060 4490 4340 Equipme nt Shop ISF Equipment Shop /SF Fire Equipment Repairs /SF Public Works $ 12,287 $ $ 12,287 $ 12,000 $ 12,000 $ (287) 0.0% 060 4490 4345 Equipment Shop /SF Equipment Shop /SF Police Equipment Repairs /SF Public Works $ 15,557 $ $ 15,557 $ 30,000 $ 30,000 $ 14,443 48.1% 060 4490 4350 Equ ipment Shop /SF Equipment Shop /SF COD Equipment Re pairs /SF Pu blic Works $ 173 $ $ 173 $ 250 $ 250 $ 77 30.8% 060 4490 4355 Equipment Shop /SF Equipment Shop /SF CSD Equipment Repairs /SF Pu blic Works $ 1,355 $ $ 1,355 $ 2,500 $ 2,500 $ 1,145 45.8% 060 4490 4360 Equipment Shop /SF Equipment Shop /SF Pa rk Equipment Re pairs /SF Public Works $ 2,137 $ $ 2,137 $ 6,500 $ 6,500 $ 4,363 67.1% 060 4490 4362 Equipment Shop /SF Equipment Shop ISF Equip Re p Ad min !SF Public Works $ 287 $ $ 287 $ 500 $ 500 $ 213 42.6% 060 4490 4363 Equipment Shop /SF Equ ipment Shop ISF Equip Repairs Enginee ring /SF Public Works $ 326 $ $ 326 $ 500 $ 500 $ 174 34.8% 060 4490 4365 Equip ment Shop /SF Equipment Shop /SF Street Equipment Repairs ISF Public Works $ 2,478 $ 1,238 $ 3,71 6 $ 15,000 $ 15,000 $ 11,284 75 .2% 060 4490 4370 Equip ment Shop /SF Equipment Shop ISF Water Equ ipment Repairs /SF Public Works $ 3,311 $ $ 3,311 $ 6,500 $ 6,500 $ 3,189 49.1% 060 4490 4375 Eq uipment Shop ISF Equipment Shop /SF Sewer Equipment Repa irs /SF Public Works $ 4,010 $ $ 4,010 $ 10,000 $ 10,000 $ 5,990 59.9% 060 4490 4376 Equipment Shop /SF Equipment Shop ISF Equipment Repairs Electrician Public Works $ 770 $ $ 770 $ 1,500 $ 1,500 $ 730 48.7% 060 4490 4377 Equipment Shop /SF Equipment Shop /SF Equipment Repairs PW Adm in Public Works $ so $ $ so $ 250 $ 250 $ 200 80.0% 060 4490 6021 Equipment Shop /SF Equipment Shop /SF Computers & Peripherals Public Works $ $ $ $ 450 $ 450 $ 450 100.0% 060 4490 6843 Equipment Shop /SF Equipment Shop ISF Fleet Shop Floor Repair Public Works $ $ $ $ 35,000 $ 35,000 $ 35,000 100.0% 060 4490 7015 Equipment Shop /SF Equipment Shop /SF HR ISF Transfer Public Works $ 9,410 $ s 9,410 s 18,821 $ 18,821 s 9,411 50.0% 060 4490 7016 Equipment Shop ISF Equipment Shop /SF HR ISF Transfer Ca lPERS UAL-ADP Public Works $ 75,900 s s 75,900 $ 75,900 $ 75,900 $ 0.0% 060 4490 8020 Eq uipment Shop /SF Equipment Shop /SF Prior Year Purchase Orders Pu b/ic Works $ $ 158 $ 158 $ $ 158 s 0.0% 0 l:!'iriHiJ l-1 ~ B ~ ~-~ r;l ~f.;
0684141 1010 Human Resources /SF HR ISF Salaries - Fu ll Time ASD $ 166,510 $ $ 166,510 $ 325,843 $ 325,843 $ 159,333 48.9% 068 4141 1030 Human Resources ISF HR ISF Salaries - Over Time ASD $ 179 $ $ 179 s $ $ (179) 0.0% 068 41411040 Human Resources /SF HR ISF Social Security & M edicare - FT Sa la ries ASD $ 11,522 $ $ 11,522 $ 25,202 $ 25,202 $ 13,680 54.3% 068 41411050 Human Resources ISF HR ISF CalPERS Retirement Employer Cost ASD $ 15,592 s $ 15,592 $ 32,425 $ 32,4 25 s 16,833 51.9% 068 41411051 Human Resources ISF HR /SF CalPERS UAL and ADP ASD s 2,232,065 $ s 2,232,065 $ 2,231,465 $ 2,231,465 $ (600) 0.0% 068 41411059 Human Resources ISF HR /SF Dental Premium ISF ASD $ 1,474 $ $ 1,474 $ 3,101 $ 3,101 $ 1,627 52.5% 068 4141 1060 Human Resources ISF HR /SF Health Insurance Premium ASD $ 39,250 $ 2,611 s 41,861 $ 56,027 $ 56,027 $ 14,166 25.3% Detai l Page 27
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
s Human Resources ISF HR ISF CalPERS Retiree Be nefit Trust Contribution (CERBT) ASD s 83,421 $ s 83,421 s 83,420 s 83,420 s (1) 0.0% 068 41411069 Human Resources ISF HR ISF Retiree Medica l Premiums ASD s 180,419 s s 180,419 s 333,683 s 333,683 s 153,264 45.9% 068 41411070 Human Resou rces ISF HR ISF Workers Comp Prem iu m - FT Sa laries ASD s 1,292 s s 1,292 s 2,697 s 2,697 s 1,405 52.1% 068 41411080 Human Resources ISF HR ISF Long Term Disability Insurance ASD s 46 s s 46 s 692 s 692 s 646 93.4% 068 4141 1097 Human Resources ISF HR ISF Deferred Compensation Matching Benefit ASD s 111,925 s 1,056 s 112,981 s 215,000 s 215,000 s 102,019 47.5% 068 4141 2010 Human Resources ISF HR ISF Office Supplies ASD $ 71 $ $ 71 s 3,500 $ 3,500 s 3,429 98.0% 068 4141 2011 Human Resou rces ISF HR ISF Postage & Postage Meter ASD $ 350 $ $ 350 $ 1,200 $ 1,200 $ 850 70.8% 068 4141 2530 Human Resources ISF HR l5F Memberships ASD $ 604 $ s 604 s 750 s 750 s 146 19.5% 068 4141 2540 Human Resources ISF HR ISF Meetings, Conferences & Training ASD $ 239 $ s 239 $ 250 s 250 $ 11 4.4% 068 4141 2550 Human Resources ISF HR ISF Telephone ASD s 367 s s 367 s 400 s 400 s 33 8.3% 068 4141 2S93 Human Resources ISF HR ISF OSVRMA EAP, ERMA, Crime Sh ield Premium ASD s 1,407 s $ 1,407 $ 2,276 s 2,276 $ 869 38.2% 068 4141 2850 Human Resources ISF HR ISF City Emp loyee Awa rds ASD s s s $ 1,400 $ 1,400 $ 1,400 100.0% 068 4141 2851 Human Resources ISF HR ISF We llness Program ASD $ 775 $ $ 775 $ 15,000 $ 15,000 $ 14,225 94.8% 068 4141 3000 Human Resources ISF HR ISF Professiona l Services ASD s 170 s s 170 $ s $ (170) 0.0% 068 4141 3007 Huma n Resources ISF HR ISF Professional Deve lopment ASD $ 1,918 $ $ 1,918 $ 2,500 $ 2,500 $ 582 23.3% 068 4141 3012 Huma n Resources ISF HR ISF Payroll Fees ASD $ 20,278 $ $ 20,278 $ 60,000 s 60,000 $ 39,722 66.2% 068 4141 3013 Human Resou rces ISF HR ISF Recru itment Services ASD $ $ $ $ 10,000 $ 10,000 $ 10,000 100.0% 068 4141 3017 Human Resources ISF HR ISF Recru itment Expenses ASD s 3,534 $ $ 3,534 $ 7,000 $ 7,000 $ 3,466 49.5% 068 4141 3021 Human Resou rces ISF HR ISF In-House Trainings and Meetings ASD $ 2,747 $ $ 2,747 $ 3,000 $ 3,000 $ 253 8.4% 068 4141 3023 Human Resources ISF HR ISF CPR Certifications ASD $ 200 $ s 200 $ 1,000 $ 1,000 $ 800 80.0% 068 4141 3037 Human Resources ISF HR ISF Iron Mountain Offsite Storage ASD $ 332 $ $ 332 $ 500 $ 500 $ 168 33.6% 068 4141 3140 Human Resources ISF HR ISF Legal Services ASD s 1S8 $ $ 1S8 $ 500 $ 500 $ 342 68.4% 068 4141 4016 Human Resources ISF HR ISF Internet Access ASD s 475 s s 475 s 575 s 575 $ 100 17.4% 068 4141 4022 Human Resources ISF HR ISF Software Licenses & Mtce ASD $ 30 $ $ 30 $ 1,100 $ 1,100 $ 1,070 97.3% 068 4141 4027 Human Resources ISF HR ISF Server Contract Mtce ASD $ 3,251 $ $ 3,251 $ 3,200 s 3,200 $ (51) 0.0% 068 4141 6021 Human Resources ISF HR ISF Computers & Periphera ls ASD $ 22 $ $ 22 $ 3,250 $ 3,250 $ 3,228 99.3% 068 4141 7016 Human Resources ISF HR ISF HR ISF Transfer CalPERS UAL-ADP ASD $ 60,762 $ $ 60,762 $ 60,762 $ 60,762 $ 0.0% 06841418020 Huma n Resou rces ISF HR ISF Prior Yea r Purchase Orders ASD $ 3,000 $ 3,064 $ 6,064 $ $ 3,064 0~0 l':fiil fl~ l'-i~ -~ ~
075 4370 1010 COPS Program Police COPS State Budget Program Sa laries - Full Time Police $ 37,369 $ $ 37,369 s 180,536 s 180,536 $ 143,1 67 79.3% 075 4370 1030 COPS Program Police COPS State Budget Program Sa laries - Over Time Police $ 7,756 $ $ 7,756 s 10,000 $ 10,000 $ 2,244 22.4% 075 4370 1040 COPS Program Police COPS State Budget Program Social Security & Medicare - FT Sa laries Police s 3,462 $ s 3,462 s 14,799 $ 14,799 $ 11,337 76.6% 07S 4370 1050 COPS Program Police COPS State Budget Program Ca lPERS Retirement Employer Cost Police $ 4,862 $ $ 4,862 $ 24,552 s 24,552 $ 19,690 80.2% 075 4370 1059 COPS Program Police COPS State Budget Program Dental Premium ISF Police s 456 s $ 456 s 2,216 $ 2,216 $ 1,760 79.4% 075 4370 1060 COPS Program Police COPS State Budget Program Health Insurance Premium Police $ 5,073 $ $ 5,073 $ 24,671 $ 24,671 $ 19,598 79.4% 075 4370 1070 COPS Program Police COPS State Budget Program Workers Comp Premium - FT Sala ries Police s 4,907 $ $ 4,907 $ 16,582 s 16,582 $ 11,675 70.4% 075 4370 1080 COPS Program Police COPS State Budget Program Long Term Disability Insurance Police $ 12 $ $ 12 $ 385 s 385 $ 373 96.9% 075 4370 1090 COPS Program Police COPS State Budget Program Uniform Allowance Police $ 120 $ $ 120 $ 2,916 $ 2,916 $ 2,796 95.9% 075 4370 2593 COPS Program Pol ice COPS State Budget Program OSVRMA EAP, ERMA, Crime Shie ld Premium Police $ 1,143 $ s 1,143 $ 991 s 991 $ (152) 0.0% 075 4370 7015 COPS Program Police COPS State Budget Program HR ISF Transfer Police $ 4,715 $ $ 4,715 $ 9,429 $ 9,429 $ 4,714 50.0% 075 4370 7016 COPS Program Police COPS State Budget Program HR ISF Transfer Ca lPERS UAL-ADP Police $ 23,272 s $ 23,272 $ 23,272 s 23,272 $ 0.0% .., - ··~ ,,.., . 082 4306 6502 Blighted Properties Re Blighted Properties Remediation Blighted Properties Remed iatio n Fire 100 4270 3005 Development Impact f DIF Transportation Facilit ies DIF Administration Services Enginee ring 100 4270 5034 Development Impact f DIF Tra nsportation Facilit ies Reed Ave Reed ley College Traffic Signal Engineering 100 4270 6022 Development Impact f DIF Transportation Facilities General Plan Update Engineering 100 4270 6031 Development Impact f DIF Transportation Facilities Hollywood, Acacia, Birch, Myrt le, North Improvement Engineering 102 4272 3005 Development Impact f DIF Law Enforcement Facilities DIF Admin istration Services Police 102 4272 6022 Development Impact f DIF Law Enforcement Facilities Genera l Plan Update Police 103 4273 3005 Deve lopment Impact f DIF Fire Facilities DIF Adm inistra tion Services Fire $ 4,734 $ $ 4,734 $ 9,468 $ 9,468 $ 4,734 50.0% 103 4273 5206 Deve lopment Impact f DIF Fire Facilities Cricket Hollow Storage Facility Fire $ 18,662 $ 45,190 $ 63,852 s 70,000 $ 70,000 $ 6,148 8.8% 103 4273 6022 Deve lopment Impact f DIF Fire Faci lities Genera l Plan Update Fire $ 4,528 $ 32,972 $ 37,500 $ 37,500 $ 37,500 $ 0.0% Detail Page 28
2025-26 FY Expenditure Report for Period Ending Dec 31, 2025 Report Generated on Jan 06, 2026
Development Impact F DIF Storm Drain Facilities DIF Administration Services Engineering 104 4274 6022 D_<!\/e_lc,p_rneritlmpact F DIF S_torm D_rain Facilities Ge nera l Plan Update Enginee ring 104 4274 6068 ~velOfHllen_t lme_act F _DIF_5to_rm D_r_ain F_acilities Shoemake & Enns SD Pipeline Upsizing Engineering 104 4274 6120 Development Impact F DIF Storm Drain Facilities Master Pla n Update Engineering 105 4275 3005 Development Impact F DIF Wastewater Facilities DIF Ad ministration Services Enginee ring 105 4275 6022 Developme_11tlrnp_act F DIF Wastewater Facilities General Plan Update Engineering 105 4275 6031 Development Impact F DIF Wastewater Facilities Hollywood, Acacia, Birch, Myrtle, North Improvement E_n gi_neerin_g ~v_E! l_opm_ent Impact F_DIE__yva_stew~er_Facilitie_s Master Plan Update Engineering Development Impact F DIF Park & Recreational Facilities Sports Park Construction CSD Deve lopment Impact F DIF Park & Recreational Facilities Genera l Plan Update CSD [)_eveloJ)ment Impact F _DIF_ Parl<_& ll_e_creational Facilities Community Center Exp~nsion CSD Developme nt Impact f DIF General Government Fac_ilities General Plan Update ASD Development Impact F DIF General Government Facilities Prior Yea r Purchase Orders ASD Development Impact F DIF Water Distribution Facilities DIF Ad ministration Services Engineering Development Impact F DIF Water Distribution Facilities General Plan Update Engineering Development Impact F DIF Water Distribution Faciliti~ Hollywood, Acacia, Birch, Myrtle, North Improvement Engineering Development Impact F DIF Water Distribution Facilities Master Plan Update Engineering RDA Successor Housin; Redevelopment Successor Housing Postage & Postage Meter ASD RDA Successor Housin; Redevelopment Successor Housing Lega l Services ASD RDA Successor Housin; Redevelopment Successor Housin_g_ Transfer Out ASD RDA Successor Retiren Redevelopment Successor Retirement Professional Services ASD RDA Successor Retiren Redeveloe_ment Successor Retirement Prin Pmt Budget 2020 RDA TARBs BNY ASD RDA Successor Retiren Redeveloe_ment Successor Retirement Interest Pmt 2020 RDA TARBs BNY ASD 31,759,815 2,755,180 34,514,995 I $ 57,185,661 66,291,111 I $31,1s2,116 47.9% Detail Page 29

REEDLEY CITY COUNCIL
DATE: February 10, 2026
D Consent
D Regular Item
D Workshop
D ClosedSession
D Public Hearing
~ Receive/Review
ITEM NO: ----
TITLE:

SUBMITTED:

RECEIVE, REVIEW, & FILE 2024-25 AUDITED CITY FINANCIAL STATEMENTS Amar
Paul A.

Bains,
Melikian,
Senior
Assistant
Accountant
City Mr{l f-1:~ ,_ager
,
~
APPROVED: Nicole R. Zieba, City Manager ~

RECOMMENDATION
That the City Council receive, review and file the audited financial statements for the fiscal year ended June 30, 2025.

EXECUTIVE SUMMARY
The City has received an "Unmodified" audit report for its financial statements for fiscal year ending June 30, 2025, with no findings. An audit report is said to be unmodified when the Auditor concludes that the Financial Statements give a true and fair view in accordance with the financial reporting framework used for the preparation and presentation of the Financial Statements. An Auditor gives a 'Clean' opinion or Unmodified Report when they do not have any significant reservation in respect of matters contained in the Financial Statements.

This type of report is issued by an auditor when the financial statements presented are free of material misstatements and are represented fairly in accordance with the Generally Accepted Accounting Principles (GMP), which in other words means that the entities' financial condition, position, and operations are fairly presented in the financial statements. It is the best type of report an auditee may receive from an external auditor.

An Unmodified Report indicates the following:
• The Financial Statements have been prepared using the Generally Accepted Accounting Principles which have been consistently applied;
• The Financial Statements comply with relevant statutory requirements and regulations; • There is adequate disclosure of all material matters relevant to the proper presentation of the financial information subject to statutory requirements, where applicable; • Any changes in the accounting principles or in the method of their application and the effects thereof have been properly determined and disclosed in the Financial Statements.

ATTACHMENTS
Auditor Management Report for Fiscal Year Ended June 30, 2025 Audited Financial Statements for Fiscal Year Ended June 30, 2025

CITY OF REEDLEY

MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF

CONTENTS
Required Communications 1 - 3
2 BRYANT L.JOLLEY

CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor and City Council
City of Reedley, California
Bryant L Jolley C.P.A.

Ryan P. Jolley C.P.A.

Darryl L Smith C.P.A.

Luis A. Perez C.P.A.

Lan T. Kimoto
We have audited the financial statements of the governmental actlv1tles, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Reedley for the year ended June 30, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and, if applicable, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated March 20, 2024. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City are described in Note 1 to the financial statements.

No new accounting policies were adopted and the application of existing policies have not changed during 2025. We noted no transactions entered into by City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City's financial statements were:
• Management has determined the economic useful lives of fixed assets based on past history of similar types of assets, future plans as to their use, and other factors that impact their economic value to the City. We evaluated the key factors and assumptions used by management in computing depreciation expense and believe that it is reasonable in relation to the financial statements taken as a whole.
• Management's estimate of the allowance for doubtful accounts is based on an evaluation of collectability primarily focused on past due accounts. We evaluated the key factors and assumptions used to develop the allowance for doubtful accounts in determining that it is reasonable in relation to the financial statements as a whole. 901 "N" STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 • Management's estimate of the net pension liability and related deferrals is based on actuarial valuations which include significant assumptions regarding discount rate, inflation, payroll growth, projected salary increases and investment rate of return. We evaluated the key factors and assumptions used to develop the liability and related deferrals in determining that it is reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management m performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit's financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of the audit.

Management Representations
We have requested certain representations from management that are included m the management representation letter dated January 16, 2026.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to City of Reedley's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
2 Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as City of Reedley' s auditors.

However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the Budgetary Comparison Schedules, Schedule of Changes in the City's Net OPEB Liability and Related Ratios, Proportionate Share of Net Pension Liability, and Schedule of Contributions which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on supplementary information, as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use
This information is intended solely for the information and use of the City Council and management of City of Reedley and is not intended to be, and should not be, used by anyone other than these specified parties.
3 CITY OF REEDLEY

INDEPENDENT AUDITOR'S REPORT
AND

FINANCIAL STATEMENTS
JUNE 30, 2025

CONTENTS

INDEPENDENT AUDITOR'S REPORT
BASIC FINANCIAL STATEMENTS:

Government-Wide Financial Statements
Statement of Net Position
Statement of Activities
Fund Financial Statements
Balance Sheet - Governmental Funds
Reconciliation of Total Governmental Fund Balance to
Net Position of Governmental Activities
Statement of Revenue, Expenditures and Changes in
Fund Balance - Governmental Funds
Reconciliation of Statement of Revenue, Expenditures
and Changes in Fund Balance of Governmental Funds
to the Statement of Activities
Statement of Net Position - Proprietary Funds
Statement of Revenue, Expense and Changes in Fund Net
Position - Proprietary Funds
Statement of Cash Flow - Proprietary Funds
Statement of Fiduciary Net Position - Custodial Funds
Statement of Changes to Fiduciary Net Position - Custodial Funds Statement of Fiduciary Net Position - Private Purpose Trust Fund Statement of Changes in Fiduciary Net Position - Private Purpose Trust Fund Notes to Basic Financial Statements
1 - 3
4 5
6 7
8 9
10 11
12 - 13
14 15
16 17
18 - 51
C O N T E N T S (Continued)
Required Supplementary Information
Budgetary Comparison Schedule - General Fund
Budgetary Comparison Schedule - Development Impact Fees Capital Project Fund Budgetary Comparison Schedule - Street Projects Special Revenue Fund Schedule of Changes in the City's Net OPEB Liability and Related Ratios Schedule of the City's Proportionate Share of Net Pension Liability Schedule of Contributions
Supplemental Only Information
Combining Balance Sheet - Nonmajor
Governmental Funds
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance - Nonmajor
52 53
54 55
56 57
58-60
Governmental Funds 61 - 63
Schedule of Net Revenue Available for Debt Service 64

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER

MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS 65 - 66 BRYANT L.JOLLEY

CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and City Council
City of Reedley, California
Report on the Audit of the Financial Statements
Opinions
Bryant L. Jolley, C.P.A.

Ryan P. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Lan T. Kimoto
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Reedley (the "City"), California, as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. 901 "N" STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Management has omitted the management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

Accounting principles generally accepted in the United States of America require that the budgetary comparison information on pages 52-54, the schedule of changes in the City's Net OPEB liability and related ratios on page 55, the schedule of the City's proportionate share of net pension liability on page 56, and the schedule of contributions on page 57, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying combining and individual nonmajor fund financial statements and the schedule of revenue available for debt service are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and the schedule of revenue available for debt service are fairly stated, in all material respects, in relation to the basic financial statements as a whole. 2 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 16, 2026, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance.

That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. 3 CITY OF REEDLEY

STATEMENT OF NET POSITION
JUNE 30, 2025
Primary Government
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 26,459,114 $ 6,451,011 $ 32,910,125 Restricted assets-cash 1,103,899 1,103,899
Accounts receivable (net of allowance) 120,664 239,017 359,681 Due from other governments 3,857,039 4,934 3,861,973
Prepaid expense 10,000 10,000
Inventory 17,153 609,981 627,134
Capital assets, net of allowance
for depreciation 63,035,591 48,684,688 111,720,279
Total assets 93,489,561 57,103,530 150,593,091
DEFERRED OUTFLOWS OF RESOURCES 6,767,055 770,285 7,537,340

LIABILITIES
Accounts payable 1,880,651 786,914 2,667,565
Interest payable 142,086 142,086
Deposits 471,624 471,624
Unearned revenues 54,665 43,830 98,495
Long-term liabilities:

Due within one year
Revenue bonds payable 1,614,000 1,614,000
Due in more than one year
Revenue bonds payable 21 ,268,118 21 ,268,118
Compensated absences 775,073 162,687 937,760
Net pension liability 15,960,503 1,763,742 17,724,245
Net OPEB liability 5 717,148 ll227l882 6l94\030
Total liabilities 24,388,040 27,480,883 51,868,923
DEFERRED INFLOWS OF RESOURCES 1,109,672 176,790 1,286,462

NET POSITION
Net investment in capital assets 63,035,591 25,660,484 88,696,075 Restricted for:

Public ways and facilities 8,125,428 8,125,428
Public safety programs 1,498,506 1,498,506
Community services 40,776 40,776
Capital projects and improvements 7,932,762 1,103,899 9,036,661 Unrestricted (5,874,159) 3,451,759 (2,422,400)
Total net position $ 74,758,904 $ 30,216,142 $ 104,975,046 See accompanying notes. 4

CITY OF REEDLEY

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2025
Functions/Programs
Primary Government
Governme ntal activities
Public safety
Public ways and facilities
Communjty services
Admjnistrntive and finance
Community development
Total governmental activities
Business-type activities
Water
Sewer
Disposal
Airport
Total business-type activities
Total primary government
General Revenue
Sales and use taxes
Property taxes
Franc hise and other taxes
Business license
Insurance refunds and other
Rents
Gain/(loss) on disposal of assets
Unrestric ted investment eamings/(umealized losses)
Transfer in/(out), net
Total general revenue
Change in Net Position
Net Position
Beginning of year
End of year
See accompanying notes.
$
$
Prooram Revenue
Operating
Charges for Grants and
Expense Services Contributions
10,472,297 $ 296,029 $ 347,931
6,762,766 888,896 3,700,562
3,656,405 361,641 1,372,668
4,385,047 13,969
1,560,635 775,163
26,837,150 2,321,729 5,435,130
4,458,732 5,288,059
6,268,611 6,592,618 16,229
2,892,974 2,136,165
491,090 128,428 106,133
14,111,407 14,145,270 122,362
40,948,557 $ 16,466,999 $ 5,557,492
Net Revenue/(Expense) and
Changes in Net Position
Capital
Grants and Governmental Business-Type
Contributions Activities Activities Total
$ $ (9,828,337) $ - $ (9,828,337)
2,748,947 575,639 575,639
100,267 (1,821,829) (1,821,829)
(4,371,078) (4,371 ,078)
[785,472) [785,472)
2,849,214 (16,231 ,077) (16,231 ,077)
829,327 829,327
340,236 340,236
37,914 (718,895) (718,895)
1,500 (255,029) (255,029)
39,414 195,639 195,639
$ 2,888,628 $ (16,231,077) $ 195,639 $ (16,035,438)
6,625,778 6,625,778
6,860,613 14,986 6,875,599
1,363,262 1,363,262
144,975 144,975
834,620 4,958 839,578
50,245 166,881 217,126
8,825 16,287 25,112
1,409,348 293,773 1,703,121
437,229 (437,229)
17,734,895 59,656 17,794,551
1,503,8 18 255,295 1,759,113
73,255,086 29,960,847 103,215,933
$ 74,758,904 $ 30,216,142 $ 104,975,046
5 CITY OF REEDLEY

BALANCE SHEET - GOVERNMENTAL FUNDS
JUNE 30, 2025
Capital Project Fund Special Revenue Fund
Development Non-Major Total
Impact Street Governmental Governmental
General Fees Projects Funds Funds
ASSETS
Cash and investments $ 7,384,518 $ 8,059,709 $ 5,790,524 $ 4,974,749 $ 26,209,500 Accounts receivable 105,346 105,346
Due from other governments 2,703,382 234,317 919,340 3,857,039 Due from other funds 135,967 135,967
Total assets $ 10,329,213 $ 8,059,709 $ 6,024_,841 $ 5,894,089 $ 30,307,852

LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable and accrued expense 738,709 126,947 293,927 518,289 1,677,872 U neamed revenue 54,665 54,665
Due to other funds 135,967 135,967
Total habilities 793,374 ___ 1_~6,947 ------- _293,927 654,256 1,868,504 Fund Balance
Restricted
Pubhc ways and facilities 5,730,914 2,394,514 8,125,428 Public safety programs 1,498,506 1,498,506
Community services 40,776 40,776
Capital projects and improvements 7,932,762 7,932,762
Assigned 492,613 492,613
Unassigned 9,043,226 1,306,037 10,349,263
Total fimd balance 9 535 839 7 932 762 5 730 914 5,239,833 28 439 348 Total liabilities and fund balance $ 10,329,213 $ 8,059,709 $ 6,024,841 $ 5,894,089 $ 30,307,852 See accompanying notes. 6

CITY OF REEDLEY

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO NET POSITION

OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2025
Total governmental fund balance
Amounts reported for governmental activities in the Statement of Net Position are different because :

Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds $
Deferred outflows of resources related to net pension liability and OPEB, represent a consumption of net position or fund balance that applies to future period( s) and so will not be recognized as an outflow of resources (expenses) until that time
Compensated absences are not due and payable in the current period and therefore are not reported in the funds
Net pension liability applicable to governmental activities are not due and payable in the current period and accordingly is not reported in the governmental funds
Post-retirement health benefits are not due and payable in the current period and, therefore, are not reported in the governmental funds Deferred inflows of resources related to net pension liability and OPEB, represent an acquisition of net position or fund balance that applies to future period(s) and so will not be recognized as an inflow of resources (revenue) until that time
The internal service ftmd is used to charge the costs of automotive equipment activities to individual funds. The assets and liabilities of the internal service fund are included in governmental activities in the statement of net position
Net position of governmental activities
See accompanying notes.
$
28,439,348
62,690,217
6,767,055
(747,146)
(15,960,503)
(5,717,148)
(1,109,672)
396,753
74,758,904
7 CITY OF REEDLEY

STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2025
CaQital Project Fund SQecial Revenue Funds
Development Non-Major Total
Impact Street Gove mme ntal Governmental
General Fees Projects Funds Funds
Revenue
Intergovernmental $ 2,687,657 $ - $ 226,752 $ 2,005,535 $ 4,919,944 Taxes and assessments 11,401,158 1,620,892 4,159,631 17,181,681 Charges for services 1,554,897 24,684 1,579,581
License, permits and impact fees 887,123 1,032,372 1,919,495 Other 329,531 20,989 448,211 798,731
Fines and forfeitures
Investment, rent income, and unrealized losses 556,913 419,116 248,604 209,001 1,433,634 Total revenue 17,417,279 1,472,47] 2,096,248 6,8_4L062 - 27,833,066
Expenditures
Current
General government 2,173,221 25,286 2,687 2,201,194
Public ways and facilities 1,961,061 820,111 206,088 2,492,374 5,479,634 Community services 3,496,248 3,496,248
Public Safety 8,682,712 3,310 1,850,311 10,536,333
Community development 1,438,965 245,589 1,684,554
Capital Outlay 3,965,101 814,462 392,456 673,825 5,845,844 Total expenditures 21,717,308 1,663,169 598,544 ____ 5__!_2§4]86 29,243,807 Revenue over/(under) expenditures (4,300,029) (190,692) 1,497,704 1,582,276 (1,410,741) Other ]•inancing Sources/(Uses)
Proceeds from sale of assets 23,586 23,586
Transfers in/( out), net 2,746,710 (105,440) (32,764) (2,786,304) (177,798) Total other financing sources/(uses) 2,770,296 (105,440) (32,764) (2,786,304) (154,212) Change in Fund Balance (1,529,733) (296,132) 1,464,940 (1,204,028) (1,564,953) Fund Balance
Beginning of year 11,065,572 8,228,894 4,265,974 6,443,861 30,004,301 End of year $ 9,535,839 $ 7,932,762 $ 5,730,914 $ 5,239,833 $ 28,439,348 See accompanying notes. 8

CITY OF REEDLEY

RECONCILIATION OF STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN

FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITES YEAR ENDED JUNE 30, 2025
Net change in fund balance - total governmental funds
Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is capitalized and allocated over their estimated lives and reported as depreciation expense Capital outlay expenditures are therefore added back to fund balances Depreciation expense not reported in governmental funds Compensated absence costs in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds
Pension expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds
Loss on disposal of assets
Post-retirement benefit costs in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds Internal service funds are used by management to charge the costs of fleet maintenance to individual funds. The net revenue (loss) of certain activities of internal service funds is reported with governmental activities
Change in net position of governmental activities
See accompanying notes.
5,845,844
(2,432,952)
$ (1 ,564,953)
3,412,892
(76,015)
(587,592)
(14,761)
314,238
20,009
$ 1,503,8 18
9 CITY OF REEDLEY

STATEMENT OF NET POSITION - PROPRIETARY FUNDS
JUNE 30, 2025
Business-Type Activities-Enterprise Funds Governmental
Total Activities
Business- Internal
ASSETS Water Sewer Disl!osal Airl!ort Type Funds Service Current assets
Cash and cash equiva lents $ 2,387,646 $ 3,457,120 $ 275,833 $ 330,412 $ 6,451,011 $ 249,614 Restricted assets-cash 878,482 225,417 1,103,899
Accounts receivable 56,697 137,598 43,222 1,500 239,017 15,318 Due from other government 4,934 4,934
Prepaid expense 10,000 10,000
Inventory 337,119 272,862 609,981 17,153
Total current assets 3,669,944 4,092,997 319,055 336,846 8,418,842 282,085 Other assets
Property, plant and equipment, net 11 ,396,628 30,120,761 2,23 1,400 4,935,899 48,684,688 345,374 Total other assets 11 ,396,628 30,120,761 2,23 1,400 4,935,899 48,684,688 345,374 Total assets 15,066,572 34,213,758 2,550,455 5,272,745 57,103,530 627,459 DEFERRED OUTFLOWS OF RESOURCES 311 ,512 458,773 770,285

LIABILITIES
Current Liabilities
Accounts payable and accrued expense 291,539 224,106 202,794 68,475 786,914 202,779 Interest payable 111,294 30,792 142,086
Deposits 442,692 28,932 471 ,624
Unearned revenues 43,830 43,830
Current portion of noncurrent liabilities 540,000 1,074,000 1,614,000 Total current liabilities 1,385,525 1,328,898 246,624 97,407 3,058,454 202,779 Noncunent liabilities
Revenue bonds payable 8,636,115 12,632,003 21,268,11 8
Compensated absences 60,591 98,826 3,270 162,687 27,927 Net pension liability 713,278 1,050,464 1,763,742
Net OPEB liability 496,570 731 ,312 1,227,882
Tota l noncurrent liabilities 9,906,554 14,512,605 3,270 24,422,429 27,927 Total liabilities 11 ,292,079 15,841,503 246,624 100,677 27,480,883 230,706 DEFERRED INFLOWS OF RESOURCES 71,496 105,294 176,790

NET POSITION
Net investment in capital assets 2,109,219 16,383,966 2,231,400 4,935,899 25,660,484 345,374 Restricted
Debt service 878,482 225,417 1,103,899
Unrestricted (deficit) 1,026,808 2,116,351 72,431 236,169 3,451 ,759 51,379 Total net position $ 4,014,509 $ 18,725,734 $ 2,303,83 1 $ 5,172,068 $ 30,216, 142 $ 396,753 See accompanying notes. 10

CITY OF REEDLEY

STATEMENT OF REVENUE, EXPENSE, AND CHANGES IN FUND NET POSITION -

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
Business-Type Activities-Enterprise Funds Governmental
Total Activities
Business- Internal
Water Sewer Diseosal Ai~ort Type Funds Service
Operating Revenue
Charges for services
User fees $ 5,122,692 $ 6,508,524 $ 2,136,165 $ 127,578 $ 13,894,959 $ 2,655,096 Rents 40,034 4,050 131,944 176,028
Other income 125,333 80,044 850 206,227 58,061
Total operating revenue 5,288,059 6,592,618 2,136,165 260,372 14,277,214 2,713,157 Operating expense
Personnel 1,773,366 1,908,722 569,301 75,089 4,326,478 1,804,397 Supplies, materials, utilities and other 1,658,438 2,256,291 144,239 210,489 4,269,457 751 ,343 Contractual 399,203 747,383 2,175,934 47,195 3,369,715 40,149 Depreciation and amortization 571 ,675 1,260,993 85,776 162,329 2,080,773 78,241 Total operating expense 4,402,682 6,173,389 2,975,250 495,102 14,046,423 2,674,130 Operating income/(loss) 885,377 419,229 (839,085) (234,730) 230,791 39,027 Nonoperating revenue/(expense)
Gain/(loss) on disposal of assets 16,287 16,287
Intergovemmenta 1 16,229 37,914 107,629 161,772
Miscellaneous 3,919 1,043 4,962
Interest income/( unrealized losses) 79,556 194,617 34,953 19,584 328,710 3,787 Property taxes 14,986 14,986
Interest expense (318,348) (384,468) (702,816)
Total nonoperating revenue/( expense) (234,873) (156,292) 72,867 142,199 (176,099) 3,787 Net revenue over/(under) expense 650,504 262,937 (766,218) (92,531) 54,692 42,814 Other financing sources/(uses)
Operating transfers in/( out)-ne t (169,459) (222,169) 592,231 200,603 (22,805) Change in net position 481 ,045 40,768 (173,987) (92,531) 255,295 20,009 Net Position
Beginning of year 3,533,464 18,684,966 2,477,818 5,264,599 29,960,847 376,744 End of the year $ 4,014,509 $ 18,725,734 $ 2,303,831 $ 5,172,068 $ 30,216,142 $ 396,753 See accompany ing notes. 11

CITY OF REEDLEY

STATEMENT OF CASH FLOW - PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
Business-Type Activities-Enterprise Funds Governmental
Total Activities
Business- Internal
Water Sewer Diseosal Ai!:Eort T~e Funds Service
Ope rating activities
Receipts from customers and users $ 5,317,999 $ 6,562,882 $ 2,lOl,012 $ 192,733 $ 14,174,626 $ 2,697,839 Payments for contractual services,
supplies, utilities and repairs (2,129,893) (2,867,755) (383,134) (59,966) (5,440,748) (1,734,636) Payments to employees (1 ,662,770) (2,251 ,107) (2,320,173) (211,409) (6,445,459) (745,720) Net cash provided by/
(used for) operating activities 1,525,336 1,444,020 (602,295) (78,642) 2,288,419 217,483 Noncapital financing activities
Payments from other governments 37,934 174,115 212,049
Other income 3,964 17,272 21,236
Payments frorn/(to) other funds (169,459) (222,169) 592,231 200,603 (22,805) Net cash provided by/(used for)
noncapital financing activities (165,495) (204,897) 630,165 174,115 433,888 (22,805) Capital and re lated financing activities
Proceeds from sale of assets 16,287 16,287
Purchase of property, plant and equipment (522,308) (356,302) (878,610) (102,854) Principal paid on long-term debt (520,000) (1 ,045,000) (1 ,565,000) Interest paid on long-term debt (344,277) (398,420) (742,697) Net cash provided by/(used for)
capital and related financing activities (864,277) (1,949,441) (356,302) (3,170,020) (102,854) Investing activities
Interest received/( unrealized losses) 79,556 194,617 34,953 19,581 328,707 3,787 Net increase/(decrease) in cash 575,120 (515,701) 62,823 (241,248) (119,006) 95,611 Cash, beginning ofyear 2,691,008 4,198,238 213,0IO 571,660 7,673,916 154,003 Cash, end of year $ 3,266,128 $ 3,682,537 $ 275,833 $ 330,412 $ 7,554,910 $ 249,614 See accompanying notes. 12

CITY OF REEDLEY

STATEMENT OF CASH FLOW - PROPRIETARY FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2025
Business-Type Activities-Enterprise Funds
Water Sewer Dis~osal Ai!:_Eort
Summary of cash, end of year
Cash and cash equivalents $ 2,387,646 $ 3,457,120 $ 275,833 $ 330,412 Restricted assets - cash 878,482 225,417
Cash, end of year $ 3,266,128 $ 3,682,537 $ 275,833 $ 330,412 Reconciliation of operating income to net cash
provided by/(used for) operating activities:

Total
BusinessType Funds
$ 6,451,011
1,103,899
$ 7,554,910
Operating income/(loss) $ 885,377 $ 419,229 $ (839,085) $ (234,730) $ 230,791 Adjustment to reconcile operating income/
(loss) to net cash provided by/(used for)
operating activities:

Depreciation and amortization expense 571 ,675 1,260,993 85,776 162,329 2,080,773 (Increase )/decrease in accounts receivable (11,738) (29,736) (3 ,983) (1 ,500) (46,957) (Increase )/decrease in inventory (11,342) (169,269) (180,611) (Increase )/decrease in deferred outflows of resources 64,651 95,213 159,864 Increase/( decrease) in accounts payable
and accrued expense 58,018 (42,381) 186, 167 62,318 264,122 Increase/( decrease) in unearned revenues (31,170)
Increase/( decrease) in deferred inflows of resources (48,561) (71,518) (120,079) Increase/( decrease) in compensated absences (6,205) 2,427 (920) (4,698) Increase/(decrease) in OPEB liability 3,309 4,873 8,182 Increase/( decrease) in net pension liability (17,526) (25,8 11) (43,337) Increase/( decrease) in deposits 41,678 (66,139) (24,461) Net cash provided by/(used for)
operating activities $ 1,525,336 $ 1,444,020 $ (602,295) $ p8,642) $ 2,288,4 19 See accompanying notes.

Governmental
Activities
Internal
Service
$ 249,614
$ 249,614
$ 39,027
78,241
(15,318)
1,960
107,950
5,623
$ 217,483
13 CITY OF REEDLEY

STATEMENT OF FIDUCIARY NET POSITION - CUSTODIAL FUNDS
JUNE 30, 2025
Assets
Cash and cash equivalents
Accounts receivable
Total assets
Liabilities
Accounts Payable
Total liabilities
Net Position
Restricted for
$
Custodial
Funds
701,513
1,661
703,174
1,667
1,667
Individuals, orgaruzation, and other governments 701,507 Total Net Position $ 701,507 ==========
See accompanying notes. 14

CITY OF REEDLEY

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION - CUSTODIAL FUNDS JUNE 30, 2025
See accompanying notes.

Additions
Deposits
Total additions
Deductions
Payment to other entities
Total deductions
Change in net position
Net position, be ginning
Net position, ending
$
$
Custodial
Funds
777 611
777,611
536,509
536,509
241,102
460405
701,507
15 CITY OF REEDLEY

STATEMENT OF FIDUCIARY NET POSITION

PRIVATE-PURPOSE TRUST FUND
JUNE 30, 2025
Assets
Cash and investments
Accmmts receivable
Notes receivable
Total assets
Liabilities
Accounts payable
Interest payable
Long-term debt
Due within one year
Due in more than one year
Total liabilities
Net Position
Held in trnst for other governments
See accompanying notes.

Successor Agency
$ 541 ,246
262,264
1,520,119
2,323,629
186,269
12,719
240,000
2,840,000
3,278,988
(955,359)
$ (955,359)
16 CITY OF REEDLEY

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

PRIVATE-PURPOSE TRUST FUND - SUCCESSOR AGENCY
JUNE 30, 2025
Additions
Property taxes
Charges for services
Investment earnings
Total additions
Deductions
Program expenses
Interest and fiscal agency expenses
Total deductions
Change In Net Position
Net Position
Beginning of year
End of year
See accompanying notes.

Successor Agency
$
$
316,312
16,626
45,502
378,440
75,650
77,786
153,436
225,004
(1,180,363)
(955,359)
17 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies
The financial statements of the City of Reedley (the City) have been prepared in conformity with Accounting Principles Generally Accepted in the United States of America (GAAP) as applicable to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.

These financial statements present the government and its component units, entities for which the City is considered to be financially accountable. Blended component units, although legally separate entities are, in substance, part of the government's operations and data from these units is combined with data of the primary government. Each blended component unit has a June 30 fiscal year end. There are no discretely presented component units included in these financial statements. The following sections further describe the significant accounting policies of the City.

Reporting Entity
The City of Reedley, State of California (the "City"), was incorporated on February 18, 1913. The City operates under a Council-Manager form of government. The City's major operations include public safety (police and fire); highways and streets; water, sewer and refuse collection: parks and recreation; building inspection; airport; public improvements; planning and zoning and general administrative services.

The Reedley Public Financing Authority (the "Authority") was created by a Joint Exercise of Powers between the City and the Agency on November 23, 1993. An Agreement was entered into pursuant to the provisions of the Marks Roos Local Bond Pooling Act of 1985, Articles 1, 2 and 4, Chapter 5, Division 7, Title 1 of the California Government Code (the JP A Law"). The Authority, which is governed by a commission consisting of the members of the City Council, was created for the purpose of assisting the financing ofrefinancing of the Authority's project areas. Under the JP A Law, the Authority has the power to purchase bonds issued by any local agency at public or negotiated sale and may sell such bonds to public or private purchasers at public negotiated sale.

Basis of Presentation - Fund Accounting
Government-Wide Financial Statements - The Government-Wide Financial Statements (the Statement of Net Position and the Statement of Activities and Changes in Net Position) report information of all of the nonfiduciary activities of the primary government and its component units. For the most part, eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City and between the City and its component unit.

Governmental activities, which normally are supported by taxes and inter-governmental revenues, are reported separately from business-type activities, which rely significantly on fees charged to external parties.

The Statement of Activities and Changes in Net Position presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. 18 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies (Continued) Net position is restricted when constraints placed on them are either externally imposed or are imposed by constitutional provisions or enabling legislation. Internally imposed designations of resources are not presented as restricted net position. When both restricted and unrestricted resources are available for use, generally, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed.

Governmental Fund Financial Statements - The Governmental Fund Financial Statements provide information about the City's funds, including fiduciary funds and the blended component unit. Separate statements for each fund category - governmental, proprietary and fiduciary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental funds are separately aggregated and reported as non-major funds.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.

The City reports the following major governmental funds:

General Fund - The General Fund is the general operating fund of the City. It is used for all financial resources except those required legally, or by sound financial management to be accounted for in another fund. Generally, the General Fund is used to account for those traditional governmental services of the City, such as police and fire protection, planning and general administrative services.

Development Impact Fees Capital Project Fund - The Development Impact Fees Capital Project Fund was established to account for monies received from impact fees and spending of those funds.

Street Projects Special Revenue Fund- The Street Projects Special Revenue Fund is used to account for the monies received from the State Controller's Office (Road Maintenance and Rehabilitation), California Department of Transportation (federal grants), and Fresno County Transportation Authority (Measure C) which are to be used for the streets related projects.
19 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies (Continued) The City reports the following major enterprise funds:

Water Fund-The Water Fund accounts for the operation and maintenance of the City's water treatment and water transmission and distribution systems.

Sewer Fund -The Sewer Fund accounts for the operation and maintenance of the City's sewer system.

Disposal Fund - The Sewer Fund accounts for the operation and maintenance of the City's disposal system.

Airport Fund - The Sewer Fund accounts for the operation and maintenance of the City's airport system.

The City reports the following additional fund types:

Internal Service Fund - The Internal Service Fund accounts for fleet management and computer services provided to other departments or agencies of the government, on a cost reimbursement basis.

Custodial Funds - The Custodial Funds account for assets held by the City as an agent for various local governments or other entities. These funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.

Private-Purpose Trust Funds - The Private-Purpose Trust Fund accounts for assets held by the City as trustee for the Successor Agency.

Basis of Accounting
The Government-Wide and Proprietary Fund Financial Statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are inctmed, regardless of when the related cash flows take place. N onexchange transactions, in which the City gives ( or receives) value without directly receiving ( or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied.

Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Governmental Funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available.

Property and sales taxes, interest, certain state and federal grants and charges for services are accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available.
20 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies (Continued) Basis of Accounting (Continued)
Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financing sources.

Proprietary Funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a Proprietary Fund's principal ongoing operations. Revenues and expenses not meeting this definition are reported as non-operating.

Financial Statement Amounts
Cash and Investments - Cash and investments represent the City's cash bank accounts including but not limited to certificates of deposit, money market funds and cash management pools for reporting purposes in the Statement of Cash Flows. Additionally, investments with maturities of three months or less when purchased are included as cash equivalents in the Statement of Cash Flows.

The City maintains a cash and investment pool that is available for use by all funds. Interest earnings as a result of this pooling are distributed to the appropriate funds based on month end cash balances in each fund.

Investments of the pool include only those investments authorized by the California Government Code such as, United States Treasury securities, agencies guaranteed by the United States Government, registered state warrants, and other investments. Investments primarily consist of deposits in the State of California Local Agency Investment Fund. Investments are stated at cost or amortized cost.

Inventories - Inventories consist of expendable supplies held for the City's use and are carried at cost using the first-in, first-out method.

Accounts Receivable - Billed but unpaid services provided to individuals or non-governmental entities are recorded as accounts receivable. The Proprietary Funds include a year-end accrual for services through June 30, 2025, which have not yet been billed.

Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Secured and unsecured property taxes are levied on January 1 of the preceding fiscal year. Secured property taxes are due in two installments, on November 1 and March 1, and become a lien on those dates. They become delinquent on December 10 and April 10, respectively. Collection of delinquent accounts is the responsibility of the County, which retains all penalties collected. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after year end. Prope1iy tax on the unsecured roll are due on July 1 and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year end accrual. 21 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies (Continued) The City is permitted by Article XIIIA of the State of California Constitution (known as Proposition 13) to levy a maximum tax of $1.00 per $100 of full cash value.

Interfund Receivables/Payables - Items classified as interfund receivable/payable represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.

Advances To/From Other Funds - This classification represents non-current portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and therefore, is not available for appropriation. The current portion of any interfund long-term loan (advance) is included as an interfund receivable/payable.

Capital Assets - Capital outlays are recorded as expenditures of the General, Special Revenue, and Capital Projects Funds and as assets in the Government-Wide Financial Statements to the extent the City's capitalization threshold are met.

Capital assets, which include property, plant, equipment, and infrastructure assets ( e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the Government-Wide Financial Statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Betterments and major improvements which significantly increase values, change capacities or extend useful lives are capitalized. Upon sale or retirement of fixed assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives:

Depreciable asset
Buildings
Improvements
Machinery and equipment
Utility system
Infrastructure
Years
10-40
10-40
3-20
5-50
15-50
22 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies (Continued) Compensated Absences - It is the City's policy to permit all employees to accumulate earned but unused vacation and compensatory time benefits. Those employees on shift work schedules may also accumulate hours for holiday time benefits.

Vested or accumulated vacation, holiday and any compensation time that is expected to be paid with expendable available financial resources is reported as expenditure in the fund financial statements of the Governmental Fund that will pay for it. Amounts not expected to be liquidated with expendable available financial resources are reported in the Government-Wide Financial Statements.

Vested leave of Proprietary Funds are recorded as an expense and liability as the benefits accrue.

Unearned Revenue - Unearned revenue is that for which asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The City typically records unearned revenue related to uncollected outstanding, performing loans and intergovernmental revenues (primary grants and subventions) received but not earned ( qualifying expenditures not yet incurred).

Long-Term Obligations - In the Government-Wide Financial Statements, and Proprietary Fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or Proprietary Fund Type Statement of Net Position. Debt principal payments of both government and business-type activities are reported as decreases in the balance of the liability on the Statement of Net Position. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method.

Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt.

In the fund financial statements, however, debt principal payments of Governmental Funds are recognized as expenditures when paid. Governmental Fund types recognize bond premiums and discounts, as well as bond issuance costs, during the cmTent period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Non-Current Governmental Assets/Liabilities - GASB Statement No. 34 eliminates the presentation of account groups, but provides for these records to be maintained and incorporates the information into the Governmental Activities column in the Government-Wide Statement of Net Position.

Pension Plan - All full-time City employees are members of the State of California Public Employees' Retirement System. The City's policy is to fund all pension costs accrued; such costs to be funded are determined annually as of July 1 by the System's actuary. See note 9 for fmiher discussion.

Bond Discount and Issuance Costs - For governmental funds, bond discounts, as well as issuance costs, are recognized during the current period. Bond proceeds are reported as other financing sources net of the applicable discount. Issuance costs, whether or not withheld form the actual net proceeds received, are reported as debt service expenditures. For business-type funds, bond discounts, are deferred and amortized over the life, of the bonds. Bonds payable are repo1ied net of applicable bond discounts. Issuance costs are expensed.
23 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies (Continued) Net Position - The government-wide and business-type activities fund financial statements utilize a net position presentation. Net position are categorized as net investment in capital assets, restricted and unrestricted.
• Net Investment in Capital Assets - This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.
• Restricted Net Position - This category presents external restrictions on net position imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. • Unrestricted Net Position - This category represents net position of the City, not restricted for any project or other purpose.

Fund Balance - In the fund financial statements, governmental fund balance is made up of the following components:
• Nonspendable fund balance typically includes inventories, prepaid items, and other items that must be maintained intact pursuant to legal or contractual requirements, such as endowments. • Restricted fund balance category includes amounts that can be spent only for specific purposes imposed by creditors, grantors, contributors, or laws or regulations of other governments or through enabling legislations.
• Committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City Council has the authority to establish, modify, or rescind a fund balance commitment. • Assigned fund balance are amounts designated by the City Council for specific purposes and do not meet the criteria to be classified as restricted or committed. • Unassigned fund balance is the residual classification that includes all spendable amounts in the General Fund not contained in other classifications.
24 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 - Summary of Significant Accounting Policies (Continued) When expenditures are incurred for purposes for which both restricted and unrestricted ( committed, assigned, or unassigned) fund balances are available, the City's policy is to apply restricted first. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the City's policy is to apply committed fund balance first, then assigned fund balance, and finally unassigned fund balance.

Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts ofrevenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.

Note 2 - Stewardship, Compliance and Accountability
California law authorizes the City to invest in obligations of the United States Treasury, agencies and instrumentalities, certificates of deposit or time deposits in banks and savings and loan associations which are insured by the Federal Deposit Insurance Corporation.

In accordance with applicable sections of the California Government Code and the Reedley Municipal Code, the City prepares and legally adopts an annual balanced budget on a basis consistent with accounting principles generally accepted in the United States of America. Annual appropriated budgets are adopted for the General Fund, specific Special Revenue Funds, and specific Capital Projects Funds. Budget plans are adopted for Proprietary Funds. A proposed budget is presented to the City Council during June of each year for review. The Council holds public hearings and may add to, subtract from, or change appropriations within the revenues and reserves estimated as available. Expenditures may not legally exceed budgeted appropriations at the fund level. Supplementary appropriations which alter the total expenditures of any fund, or expenditures in excess of total budgeted fund appropriations, must be approved by the City Council.

All annual appropriations lapse at fiscal year end to the extent they have not been expended or encumbered. 25 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 - Cash and Investments
The City pools all of its cash and investments except those funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash is allocated to the various funds on average cash balances. Interest income from cash investments held with fiscal agents is credited directly to the related funds.

Cash and investments as of June 30, 2025 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and Investments
Restricted Cash
Fiduciary Funds:

Cash and Investments
Total Cash and Investments
Cash and investments as ofJune 30, 2025 consist of the following:

Cash on hand
Deposits with financial institutions
Money market funds and instruments
Certificate of deposits and medium short-term notes
California Asset Management Program - CAMP
Cash with fiscal agent
Total Cash and Investments
Fair Value Measurements
$ 32,910,125
1,103,899
1,242,759
$ 35,256,783
$ 6,000
1,979,945
4,448,579
15,943,760
11,774,600
1,103,899
$ 35,256,783
The framework for measuring fair value provides a fair value hierarchy that categorizes the inputs to valuation techniques used to measure fair value into three levels. The fair value hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described as follows:

Level 1: Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets that a government can access at the measurement date.

Level 2: Inputs to valuation methodology include inputs - other than quoted prices included within Level 1 - that are observable for an asset or liability, either directly or indirectly.

Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
26 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 - Cash and Investments (Continued)
Fair Value Measurements (Continued)
The asset's or liability's fair value measurement level within a fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.

Investments by fair value level:

Certificate of deposits and medium short-term notes $
Money Market Funds and Instruments
California Asset Management Program - CAMP
Total Equity
Carried at amortized cost:

Bank Deposits and Cash on Hand
Total Cash and Investments amortized at cost
Total Cash and Investments
Level I Level 2
15,943,760
4,448,579
11,774,600
32,166,939
Level3
June 30, 2025
Balance
15,943,760
4,448,579
11,774,600
32,166,939
3,089,844
3,089,844
$ 35,256,783
Investments Authorized by the California Government Code and the City's Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City's investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City's investment policy does not contain any specific provisions intended to limit the City's exposure to interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy. 27 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 - Cash and Investments (Continued)
Authorized Investment Type
Local Agency Bonds
U.S. Treasury Obligations
U.S. Agency Securities
Banker's Acceptances
Commercial Paper
Negotiable Certificates of Deposit
Medium-Term Notes
Mutual Funds
Money Market Mutual Funds
Mortgage Pass-Through Securities
County Pooled Investment Funds
Local Agency Investment Fund (LAIF)
Investments Authorized by Debt Agreements
Maximum
Maturity
1 year
1 year
1 year
180 days
270 days
1 year
1 year
NIA
NIA
1 year
NIA
NIA
Maximum Maximum
Percentage Investment in
of Portfolio One Issuer
None 5%
None None
None None
40% 5%
25% 5%
30% None
30% None
20% 10%
20% 10%
20% None
None None
None None
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy.

The table below identifies the investment types that are authorized for investments held by the bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker's Acceptances 1 year None None
Commercial Paper None None None
Money Market Mutual Funds None None None
Investment Contracts None None None
Certificates of Deposit 1 year None None
Repurchase Agreements 30 days None None
Local Agency Investment Fund (LAIF) NIA None None
Municipal Bonds None None None
28 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 - Cash and Investments (Continued)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. As of June 30, 2025 the City had the following investments:

Inv es tme nts by fair value level:

Certificate of deposits and medium short-term notes $
Money Market Funds and Instruments
Calif omia Asset Management Program - CAMP
Total Equity
Carried at amortized cost:

Bank Deposits and Cash on Hand
Total Cash and Investments amortized at cost
Total Cash and Investments
Disclosures Relating to Credit Risk
Levell Level2
15,943,760
4,448,579
11,774,600
32,166,939
Level 3
June 30, 2025
Balance
15,943,760
4,448,579
11,774,600
32,166,939
3,089,844
3,089,844
$ 35,256,783
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by ( where applicable) the California Government Code, the City's investment policy, or debt agreements, and the actual rating as of year-end for each investment type.

Investment Type
Certificate of deposits and medium short-term notes
Money Market Funds and Instruments
California Asset Management Program - CAMP
Total Equity Securities
June 30, 2025 Rating of Year
Barance End
$ 15,943,760
2,970,042
11,774,600
$ 30,688,402
Al - Baaa2
Not Rated
Not Rated
29 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 - Cash and Investments (Continued)
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer that represent 5% or more of the total City investments.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit).

The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

The custodial risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as CAMP).

California Asset Management Program (CAMP)
The City is a voluntary participant in the California Asset Management Program (CAMP) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by CAMP for the entire CAMP portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by CAMP, which are recorded on an amortized cost basis. As of June 30, 2025 the City had $11,774,600 in CAMP.

The California Asset Management Program, doing business as the "CAMP", is a California joint powers authority created pursuant to Title 1, Division 7, Chapter 5 of the California Government Code. As a joint powers authority, CAMP provides professionally managed pooled investment programs for Participants.

CAMP is governed by a Board of Trustees. The City is a voluntary participant in CAMP, CAMP is a investment pool that provides public agencies the opportunity to invest funds on a cooperative basis in rated pools that are managed in accordance with state law with the primary objectives of offering participants safety, daily and next-day liquidity, and optimized returns. CAMP is managed as a stable NA V pool but does not meet all the specific criteria outlined in GASB 79 paragraph 4, therefore participants report their investments in the pool at fair value, provided by CAMP. 30 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 4 - Capital Assets
Capital asset activity of the governmental activities for the year ended June 30, 2025 is as follows:

Balance Balance
Julr 1, 2024 Additions Retirements June 30, 2025
Governmental Activities
Capital assets, not being depreciated
Land $ 3,477,211 $ - $ - $ 3,477,211
Total capital assets, not being depreciated 3,477,211 3,477,211 Capital assets, being depreciated
Buildings 2,775,041 1,291,202 4,066,243
Improvements 66,749,441 3,302,137 70,051,578
Furniture and equipment 2,936,966 800,855 3,737,821
Vehicles 6,293,653 554,504 (335,422) 6,512,735
Total capital assets, being depreciated 78,755,101 5,948,698 (335,422) 84,368,377 Less accumulated depreciation for
Buildings (1,617,574) (67,061) (1,684,635)
Improvements (14,865,647) (1,663,336) (16,528,983)
Furniture and equipment (1,647,380) (513,142) (2,160,522) Vehicles (4,488,864) (267,654) 320,661 (4,435,857)
Total accumulated depreciation (22,619,465) (2,511,193) 320,661 (24,809,997) Total capital assets, being depreciated, net 56,135,636 3,437,505 (14,761) 59,558,380 Governmental activities capital assets, net $ 59,612,847 $ 3,437,505 $ (14,761) $ 63,035,591 Depreciation expense on capital assets was charged to the governmental functions as follows:

Governmental Functions:

General Government $ 100,528
Public Safety 446,810
Public Works 1,649,177
Parks and Community Services 236,437
Internal Service Ftmd 78,241
$ 2,511,193
31 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 4 - Capital Assets (Continued)
Capital assets activity of the business-type activities for the year ended June 30, 2025 is as follows:

Balance Balance
Jul:y 1, 2024 Additions Re tire me nts June 30, 2025
Business-type Activities
Capital assets, not being depreciated
Land $ 1,391,382 $ - $ - $ 1,391 ,382
Total capital assets, not being depreciated 1,391,382 1,391 ,382 Capital assets, being depreciated
Buildings 1,311,810 51 ,336 1,363,146
Improvements 75,669,416 603,357 76,272,773
Furniture and equipment 13,572,216 188,203 (26,028) 13,734,391 Vehicles 2,003,515 35,714 (269,368) 1,769,861
Total capital assets, being depreciated 92,556,957 878,610 (295,396) 93,140,171 Less accumulated depreciation for
Buildings (989,590) (25,083) (1,014,673)
Improvements (21 ,996,877) (1 ,652,171) (23,649,048)
Furniture and equipment (19,375,651) (307,452) 26,028 (19,657,075) Vehicles (1,699,370) (96,067) 269,368 ~ 1,526,069)
Total accumulated depreciation (44,061 ,488) (2,080,773) 295,396 ( 45,846,865) Total capital assets, being depreciated, net 48,495,469 (1 ,202,163) 47,293,306 Business-type activites capital assets, net $ 49,886,851 $ (1 ,202,163) $ - $ 48,684,688 Depreciation expense on capital assets was charged to the business-type functions as follows:

Business-Type Functions:

Water
Sewer
Disposal
Airport
$ 571 ,675
1,260,993
85,776
162,329
$ 2,080,773
32 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 5 - Long-term Liabilities
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt.

The City's debt transactions for governmental-type activities are summarized below and discussed in detail thereafter:

Governmental Activity Long Term Debt
Net pension liability
Net OPEB liability
Compensated absences
Balance
July 1, 2024
$ 16,612,163
$ 5,679,054
$ 693,435
Additions
$ -
$ 38,094
$ 81,638
Balance
Re tire me nts June 30, 2025
$ (651,660) $ 15,960,503
$ - $ 5,717,148
$ - $ 775,073
The City's debt transactions for business-type activities are summarized below and discussed in detail thereafter:

Balance Balance Current
Business-type Activi!Y Long Term Debt July 1, 2024 Additions Retirements June 30, 2025 Portion Direct Borrowings:
2016 Wastewater Refunding Revenue Bonds payable $ 2,155,000 $ - $ (145,000) $ 2,010,000 $ 150,000 Bond premiums 137,546 (11,542) 126,004 11,542
2017 Water Refunding Revenue Bonds 9,465,000 (520,000) 8,945,000 540,000 Bond premiums 250,110 (18,996) 231,114 18,996
2019 Wastewater Refunding Revenue Bonds 12,470,000 (900,000) 11,570,000 924,000 $ 24,477,656 $ - $ (1 ,595,538) $ 22,882,118 $ 1,644,538 Net pension liability $ 1,807,079 $ - $ (43,337) $ 1,763,742 Net OPEB liability $ 1,2 19,700 $ 8,182 $ - $ 1,227,882 Compensated absences $ 167,385 $ - $ (4,698) $ 162,687
Revenue Bonds Payable
2016 Wastewater Refunding Bonds - In 2016 the City issued $3,160,000 of Wastewater Revenue Refunding Bonds. The proceeds from the issue were used to defease the 2007 Reedley Public Financing Authority Wastewater Revenue Bonds in the amount of $3,385,000. Interest on the bonds ranges from

2.000% to 4.000%. The City signed an agreement with principal payments plus interest due June 1 and December 1 of each year beginning in 2016 through 2036. 33 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 5 - Long-Term Liabilities (Continued)
The annual debt requirements due under the terms of the 2016 Wastewater Refunding Bonds are as follows:

Year Ending June 30 Prmcipal Interest Total
2026 $ 150,000 $ 72,150 $ 222,150
2027 155,000 66,150 221,150
2028 165,000 59,950 224,950
2029 170,000 53,350 223,350
2030 175,000 46,550 221,550
2031-2035 980,000 128,300 1,108,300
2036 215,000 6,450 221,450
Total $ 2,010,000 $ 432,900 $ 2,442,900
2017 Water Refunding Bonds -In 2018 the City issued $12,615,000 of Water Refunding Revenue Bonds.

The proceeds from this issue were used to defease the 2007 Reedley Public Financing Authority Water Revenue Bonds in the amount of $12,475,000. Interest on the bonds ranges from 2.000% to 5.000%. The City signed an agreement with principal payments plus interest due March 1 and September 1 of each year beginning in 2018 through 2037.

The annual debt requirements due under the terms of the 2017 Water Refunding Bonds are as follows:

Year Endmg June 30 Prmcipal Interest Total
2026 $ 540,000 $ 320,381 $ 860,381
2027 570,000 292,631 862,631
2028 600,000 263,381 863,381
2029 625,000 239,006 864,006
2030 645,000 219,553 864,553
2031-2035 3,535,000 758,913 4,293,913
2036-2038 2,430,000 136,931 2,566,931
Total $ 8,945,000 $ 2,230,796 $ 11,175,796
2019 Wastewater Revenue Refunding Bonds - In December 2019 the City issued $15,674,000 of Wastewater Bonds. The proceeds from this issue were used to pay off the note payable with the State Water Resources Control Board in the amount of $12,475,000. Interest on the bonds ranges from 2.400% to

2.570%. The City signed an agreement with principal payments plus interest due June 1 and December 1 of each year beginning in 2020 through 2036.
34 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 5 - Long-Term Liabilities (Continued)
The annual debt requirements due under the terms of the note are as follows:

Year Ending June 30 Principal Interest Total
2026 $ 924,000 $ 297,349 $ 1,221,349
2027 947,000 273,602 1,220,602
2028 972,000 249,264 1,221,264
2029 997,000 224,284 1,221,284
2030 1,022,000 198,661 1,220,661
2031-2035 4,358,000 585,497 4,943,497
2036 2,350,000 30,583 2,380,583
Total $ 11,570,000 $ 1,859,240 $ 13,429,240
Note 6 - Interfund Transactions
Due From and To Other Funds
Interfund receivables and payables consist of short-term loans resulting from regular transactions. These loans are expected to be repaid as soon as the borrowing fund has cash. Individual fund interfund receivables and payables balances as of June 30, 2025 are as follows:

Governmental Funds:

General Fund $ 135,967 $
Gas Tax Fund 31,440
Camacho Park Grant 100,267
Senior Center 4,260
$ 135,967 $ 135,967
35 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 6 - Interfund Transactions ( continued)
Transfers In and Transfers Out
In general, the City uses interfund transfers to ( 1) move revenues from the funds that collect them to the funds' that statute or budget requires to expend them, (2) use unrestricted revenues collected in the General Fund to help finance various programs and capital projects accounted for in other funds in accordance with budgetary authorization, and (3) move cash to debt service funds from the funds responsible for payment as debt service payments become due. In general, the effect of the interfund activity has been eliminated from the governmentwide financial statements.

Transfers to Transfer from
Other Funds Other Funds
Major Funds:

General Fund $ 2,746,710 $
Street Projects Funds 32,764
Developer Impact Fees Fund 105,440
Non Major Funds:

City Bond Fund 30,399
Senior Center 26,615
American Rescue Plan Act 1,599,524
Community Facilities District 1,212,996
Landscape Maintenance 30,000
Enterprise Funds:

Disposal Fund 592,231
Water Fund 169,459
Sewer Fund 222,169
Internal Service Fund 22,805
$ 3,395,556 $ 3,395,556
• $2,746,710 was transferred into the General Fund from various funds to cover administrative charges and engineering costs.
• $1 ,599,524 transferred out of American Rescue Plan Act was to consolidate the funds with the General Fund.
• $1,212,996 was transferred out of Community Facilities District to the General Fund to cover overhead related to police, fire , parks and administrative costs. 36 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 - Pension Plan
Plan Description - The City contributes to the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and beneficiaries.

PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statute and city ordinance. Copies of PERS' annual financial report may be obtained from their Executive Office - 400 P Street - Sacramento, CA 95814.

Funding Policy - Participants are required to contribute eight percent (nine percent for safety employees) of their annual covered salary. The City contributes the employees required share for administrative and public works employees and 5% and 4% of the police and dispatchers required share, respectively. The City is required to contribute at an actuarially determined rate; the cunent rate is 7 .870 - 11.880 percent for non-safety employees and 13 .760 - 23 .000 percent for safety employees of annual covered payroll. The contribution requirements of plan members and the City are established and may be amended by PERS.

Benefits provided - CalPERs provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after IO years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.

The Plans' provisions and benefits in effect at June 30, 2025, are summarized as follows:

Hire Date
Benefit Formula
Benefit Vesting Schedule
Benefit Payments
Retirement Age
Monthly Benefits, as a % of Eligible Compensation
Required Employee Contribution Rates
Required Employer Contribution Rates
Miscellaneous
Prior to
January 1, 2013

2.0% at 55;
maximum2%
COLA
5 years service
monthly for life
55 2.00%

7.00%
11 .880%
Safety Police & Fire
Prior to
January 1, 2013

2.57% at 57;
maximum2%
COLA
5 years service
monthly for life
57 3.00%

13.75%

23.000%
37 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 - Pension Plan (continued)
Hire Date
Benefit Formula
Benefit Vesting Schedule
Benefit Pa yrnents
Retirement Age
Monthly Benefits, as a % of Eligible Compensation
Required Employee Contribution Rates
Required Employer Contribution Rates
PEPRA
Miscellaneous
On or After
January 1, 2013

2.0% at 62;
maximum2%
COLA
5 years service
monthly for life
62 2.00%

7.75%

7.870%
PEPRA Safety
On or After
January 1, 2013

2.7% at 57;
maximum2%
COLA
5 years service
monthly for life
57 2.70%

13.75%

13.760%
Contributions - Section 20814( c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on July 1 following the notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2025, the contributions recognized as part of the pension expense was $2,693,264.

Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions - As of June 30, 2025 , the City reported net pension liabilities for its proportionate shares of the net pension liability as follows:

Proportionate Share of
Net Pension Liability
Miscellaneous $ 9,975,921
Safety
Total $
7,748,324
17,724,245
38 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 - Pension Plan (continued)
The City's net pension liability is measured as the proportionate share of the net pension liability. The net pension liability of each Plan is measured as of June 30, 2024, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City's proportionate share of the net pension liability for the Plan as of June 30, 2024 and 2025 was as follows:

Proportion - June 30, 2024
Proportion - Jtme 30, 2025
Change - Increase/(Decrease)
Miscellaneous

0.20440%

0.20626%

0.00186%
Safety

0.10968%

0.10627%
-0.00341 %
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
Pension contributions subsequent to
measurement date
Change in employer's proportion
Differences between employer's contributions and
proportionate share of contributions
Differences between expected and actual
expenence
Changes of assumptions
Differences between projected and actual
investment earnings
Total
Deferred Outflows
of Resources
$
$
3,052,224
15,478
705,927
1,494,844
447,305
948,821
6,664,599
Deferred Inflows of
Resources
$
386,608
81,872
54,215
$ 522,695
$3,052,224 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflows or resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30
2026 $ 1,081 ,515
2027 2,271 ,555
2028 61 ,557
2029 (324,947)
$ 3,089,680
39 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 - Pension Plan (continued)
Actuarial Methods and Assumptions - The collective total pension liability for the June 30, 2024 measurement period was determined by an actuarial valuation as of June 30, 2023, with update procedures used to roll forward the total pension liability to June 30, 2024. The collective total pension liability was based on the following assumptions:

Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Payroll Growth
Salary Increases
Mortality Rate Table
Post Retirement Benefit Increase
June 30, 2023
June 30, 2024
Entry-Age Normal Cost Method in
accordance with the requirements of
GASB Statement No. 68

6.90%

2.30%

2.30%
Varies by Entry Age and Service
Derived using CalPERS' Membership 1
Date for all Funds
Contract COLA up to 2.3% until
Purchasing Power Protection
Allowance Floor on Purchasing Power
applies
1 The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.

Change of assumptions - None.
40 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 - Pension Plan (continued)
Discount rate - The discount rate used to measure the total pension liability for PERF C was 6.9%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. The long-term expected rate ofreturn on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return ( expected rate of returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11 + years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The long-term expected real rates ofreturn by asset class can be found in CalPERS' Comprehensive Annual Financial Report for the fiscal year ended June 30, 2024. 41 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 - Pension Plan ( continued)
The table below reflects long-term expected real rates of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

The geometric rates of return are net of administrative expenses.

Assumed Asset Real Return 1,
2 Asset Class Allocation Years 1-10
Global Equity - cap-weighted 30% 4.45%
Global Equity - non-cap-weighted 12% 3.84%
Private Equity 13% 7.28%
Treasury 5% 27.00%
Mortgage-backed Securities 5% 50.00%
Investment Grade Corporates 10% 1.56%
High Yield 5% 2.27%
Emerging Market Debt 5% 2.48%
Private Debt 5% 3.57%
Real Assets 15% 3.21%
Leverage -5% -0.59%
Total 100%
(1) An expected inflation of 2.3% used for this period
(2) Figures are based on the 2021-22 Asset Liability Management study Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the City's proportionate share of the net pension liability for each Plan, calculating using the discount rate of each Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is I-percentage point lower (5.90%) or I-percentage point higher (7 .90%) than the current rate:

Current
1% Decrease Discmmt Rate 1 % Increase
~5 .90%2 ~6.90%2 (7.90%)
Miscellaneous $ 15,599,427 $ 9,975,921 $ 5,346,948
Safety $ 12,025,914 $ 7,748,324 $ 4,249,857
Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Pension Plan - At June 30, 2025, the City has no reported outstanding amount of contributions payable to the pension plan required for the year ended June 30, 2025. 42 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 - Post-Employment Health Care Benefits
Plan Description
The City provides medical benefits to qualified retirees and dependants (the Plan) as authorized and specified by Resolution 2020-021 adopted by the City Council of April 28, 2020. The City opted out of the Public Employee's Medical and Hospital Care Act effective January 1, 2014. Prior to this date, the City provided medical benefits to retirees under plans offered by California Public Employee Retirements Systems (CalPERS), an agent multiple -employer defined healthcare plan.

The Plan is a multi-tier benefit structure, specifically Tiers 1, 2 and 3; where eligible employees and dependants receive differing level of benefits. The City is reponsible for establishing and amending the eligiblity, benefit levels and funding policy of the Plan. As of June 30, 2025, the inaugural and latest actuarial study available, there were 115 active full-time employees and 40 retirees covered by the Plan. There is no city contributions for retiree dental, vision, life insurance or Medicare Part B reimbursement.

Eligibility Requirements
In order to be eligible for these benefits, an employee must retire directly from the City under CalPERS with 10 years of City service as a full-time regular employee and be at least 55 years of age at retirement. The length of service requriement does not apply to Tier 1 benefits.

Tier I - Benefits for current retirees and their dependents are as follows:

A) For current retirees and/or their dependents who are not yet eligible for Medicare:

For the retiree only, City shall contribute towards the retiree's monthly medical coverage at the same rate as the City contributes towards Unrepresented employees' monthly medical coverage, as such contribution may be modified from time to time; and
City shall contribute up to $500.00 monthly, total, for medical coverage of dependents who are not yet eligible for Medicare, with retirees responsible for paying the difference in cost between the medical plan and City contribution; and
The retiree must notify the City within thirty (30) days of the retiree's and/or dependent's eligibility for Medicare. Only the surviving spouse or registered domestic partner of an eligible retiree shall remain eligible for the dependent benefit until his/her death or remarriage. 43 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 - Post-Employment Health Care Benefits ( continued) Eligibility Requirements ( continued)
B) For current retirees and/or their dependents who are eligible for Medicare:
i) City shall cover 100% of the monthly premium for a group Medicare Supplement plan, as identified and selected by the City, for retiree and one dependent; and ii) City shall contribute up to $500.00 monthly, total, for medical coverage of dependents who are not yet eligible for Medicare, with retirees responsible for paying the difference in cost between the medical plan and City contribution; and iii) Subject to availability, only current retirees and their eligible dependents shall have access to a 'Freedom of Choice' option, whereupon the City, through its designated provider, will cover up to $251.76 per month ("Cap") for each retiree and his/her one dependent, for the reimbursement of premium cost for a Medicare Supplement and/or prescription drug plan of their choice; and
iv) The $251.76 Cap for the 'Freedom of Choice' option shall be adjusted annually, each January, by the change in premium (if applicable), from year to year, of the group Medicare Supplement Plan then currently being offered by the City to Medicare eligible retirees. The Cap shall always be $10.00 less than the group Medicare Supplement premium to help defray additional administrative costs of offering the 'Freedom of Choice' option. At no time shall the retiree/dependent receive in excess of the premium amount.
v) The 'Freedom of Choice' option shall not be available for new enrollment or re-enrollment after December 14, 2016.

C) Minimum eligibility requirements for current City retirees:
i) All current retirees must be at least 55 years of age as of the effective date of this resolution in order to continue receiving retiree medical benefits for themselves or their dependents. Retirees or dependents who were not enrolled in a City-provided retiree medical benefit as of the adoption date of Resolution 2013-083 (September 24, 2013) are not eligible to enroll in or otherwise receive retiree medical benefits. Affected retirees will not be permitted to purchase coverage in the City's medical plans. Retirees turning 55 years of age after the effective date of this resolution shall not be eligible for this City benefit.

Tier 2 - Benefits for current full-time regular City employees are as follows, subject to the following eligibility requirements:

A) Minimum eligibility requirements for current full-time regular City employees. To be eligible for retirement medical benefits, a full-time regular employee must: (i) retire under a regular or disability PERS retirement and enroll in City provided retirement medical benefits within 120 calendar days from voluntary separation from City employment; (ii) be at least 55 years of age at time of retirement; and (iii) have been employed by the City for a cumulative total of at least ten (10) years as a full-time regular employee. Employee must be a full-time regular employee at the time of retirement. No purchase of service credit is allowed. Voluntary separation from City employment shall mean any separation other than termination for cause. Termination for cause shall be deemed involuntary separation, and shall preclude such terminated employee from eligibility in and for this benefit. 44 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 - Post-Employment Health Care Benefits (continued) Eligibility Requirements ( continued)
i) In order for an employee's dependent to be eligible for coverage, the dependent must be enrolled in the employee's plan at the time an employee retires, subject to the employee meeting minimum eligibility requirements.

B) Employees with at least ten (10) years of cumulative service with the City as a full-time regular employee upon Retirement:
i) If the retiree is not eligible for Medicare, the City shall contribute either 50% of the medical premium for the retiree only, or the amount that the City then currently contributes towards Unrepresented employees' medical coverage as such contribution may be modified from time to time, whichever is less, using the menu of medical plans available to City employees, or if not available, plans identified and selected by the City; and ii) If the retiree is eligible for Medicare, City shall cover either 50% of the medical premium for the retiree and one dependent, or the amount that the City then currently contributes towards Unrepresented employees' medical coverage, whichever is less, for a group Medicare Supplement plan as identified and selected by the City; and iii) There shall be no coverage for more than one dependent; and iv) If the dependent is not Medicare eligible, the City shall contribute up to $250.00 monthly, total, for dependent medical coverage with retirees responsible for paying the difference in cost between the medical plan and City contribution.

C) Employees with at least twenty (20) years of cumulative service with the City as a full-time regular employee upon Retirement:
i) If the retiree is not eligible for Medicare, the City shall contribute either 80% of the medical premium for the retiree only, or the amount that the City then currently contributes towards Unrepresented employees' medical coverage, whichever is less, using the menu of medical plans available to City employees, or if not available, plans identified and selected by the City; and ii) If the retiree is eligible for Medicare, City shall cover either 80% of the medical premium for the retiree and one dependent, or the amount that the City then currently contributes towards Unrepresented employees' medical coverage, whichever is less, for a group Medicare Supplement plan as identified and selected by the City for retiree and one dependent only; and iii) There shall be no coverage for more than one dependent; and iv) If the dependent is not Medicare eligible, the City shall contribute up to $250.00 monthly, total, for dependent medical coverage with retirees responsible for paying the difference in cost between the medical plan and City contribution.

D) The retiree must notify the City within thirty (30) days of the retiree's and/or dependent's eligibility for Medicare. Only the surviving spouse or registered domestic partner of an eligible retiree shall remain eligible for the dependent benefit until his/her death or remarriage.

E) Full-time regular City employees who are working for the City in a full-time capacity as of September 24, 2013, (Date of Adoption of Resolution 2013-083) who retire on or before December 31 , 2016, shall be eligible for the same City contributions to retiree medical benefits as current retirees as defined in Tier 1 above. Minimum eligibility requirements under Section 2.A shall still apply to subj ect employees, except that for the minimum eligibility requirement under Section 2.A (iii) shall not apply. 45 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 - Post-Employment Health Care Benefits (continued) Eligibility Requirements ( continued)
Tier 3 - No retiree benefits for future City employees:

A) No new employee or re-hired employee initially hired or re-hired on or after January 1, 2014 shall be eligible for the retiree or retiree dependent medical coverage provided herein, unless said employee was a full-time regular employee of the City prior to January 1, 2014.

B) Current part-time employees, notwithstanding the fact that they are currently employed by the City and may subsequently work for the City in a full-time regular capacity, shall not be eligible for retiree medical benefits, unless they begin work in a full-time regular capacity prior to January 1, 2014 and satisfy all other eligibility requirements. In other words, for purposes of determining eligibility for the retiree medical benefits, the date of hire shall be treated as the date upon which the current part-time employee begins his/her assignment as a full-time regular employee.

The City reported that the only OPEB provided is medical plan coverage.

Employees Covered
Membership in the plan consisted of the following at June 30, 2025, the date of the latest actuarial valuation:

Summary of P Ian Member Counts
Inactive employees receiving benefits 40
Inactive employees entitled to but not receiving benefits 0 Participating active employees 33
Contributions
The contribution requirements of plan members and the City are established and may be amended by the City. The City determines the required contributions using the Entry Age Normal Cost Method. The required contribution is based on projected pay-as-you-go financing requirements. 46 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 - Post-Employment Health Care Benefits (continued) Actuarial Assumptions
The City's net OPEB liability was measured as of June 30, 2024, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation date as of June 30, 2025.

Actuarial Assumptions:

Salary Increase 2.75%

2.50%

6.25%
Inflation Rate
Investment rate of return
Health Cost Trend Rates
Mortality rate

3.45-6.25% (Medicare) and 8.5% (Non-Medicare)
CalPERS 2000-2019 Experience Study, Mortality
projected fully generational with Scale MP-2021
Long Term Expected Rate of Return
Asset Class Component
Global Equity
Fixed Income
TIPS
Commodities
REITS
Target Allocation
CERBT-Strategy 1
49%
23%
5%
3%
20%
Assumed Long-term Rate of Inflation
Expected Long-term Net Rate of Return, Rounded
Expected Real
Rate of Return

4.56%

1.56%
-0.08%

1.22%

4.06%

2.50%

6.25%
The long-term expected real rates of return are presented as geometric means. * Policy target effective on the measurement date (June 30, 2023). Changes to the target investment allocation effective October 1, 2018 do not have a significant impact on the expected long-term rate of return.

Discount Rate
The rate of return is based on a yield or index rate for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/ Aa or higher.
47 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 - Post-Employment Health Care Benefits (continued) Changes in the Net OPEB Liability
Increase (Decrease)
Total OPEB Fiduciary
Liability Net Position
(a) (b)
Balance at June 30, 2024 (Measurement Date) $ 7,486,370 $ 587,616 Changes recognized for the measurement period:

Service cost 124,150
Interest on TOL 463,516
Contributions - employer 473,002
Net investment income 69,045
Benefit payments (388,524) (388,524)
Benefit payments (657)
Net changes 199,142 152,866
Balance at June 30, 2025 (Measurement date
June 30, 2024) $ 7,685,512 $ 740,482
Net OPEB
Liability
(a) - (b)
$ 6,898,754
124,150
463,516
(473,002)
(69,045)
657
46,276
$ 6,945,030
The only assumption change reflected dming this period is the change in the discount rates as required by GASB 75.

Sensitivity of the City's Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City, as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1 percentage-point lower or 1 percentage-point higher than the current rate:

Net OPEB liability
1 % Decrease
(5.25%)
$ 7,918,082
Discount Rate
(6.25%)
$ 6,945,030
1 % Increase
(7.25%)
$ 6,135,059
Sensitivity of the City's Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability of the City, as well as what the net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1 percentage-point lower or 1 percentage-point higher than the current rate:

Net OPEB liability
Health Care
Trend Rate -1 %
$ 6,056,313
Health Care
Current Trend
Rate
$ 6,945,030 $
Health Care
Trend Rate
+1%
8,015,533
48 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 - Post-Employment Health Care Benefits (continued) Healthcare cost trend rate was assumed to start at 7% and grade down to 4% for years 2076 and thereafter.

OPEB Expense and Deferred Outflows/Inflows Related to OPEB For the year ended June 30, 2025, the City recognized OPEB expense of $120,849. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows
of Resources
OPEB contributions subsequent to measurement date $
Difference between expected and actual experience
Change in assumptions
Net difference between projected and actual return on
investments
$
502,576
364,636
5,529
872,741
Deferred Inflows
of Resources
$
$
681,894
81,873
763,767
The City will recognize the Deferred Contributions in the next fiscal year. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as OPEB expense as follows:

Year Ended
June 30
2026 $
2027
2028
2029
2030
Thereafter
(358,233)
(56,774)
(2,047)
23,452
49 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 9 - Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows or resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City reports $6,664,599 in deferred outflows related to net pension liability and $872,741 in deferred outflows related to net OPEB liability. See Note 7 and Note 8 for more details.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represent an acquisition of net position or fund balance that applies to a future period( s) and so will not be recognized as an inflow of resources (revenue) until that time. The City reports $522,695 in deferred inflows related to net pension liability and $763,767 in deferred inflows related to net OPEB liability. See Note 7 and Note 8 for more details.

Note 10 - Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSNRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker's compensation claim through the CSNRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City's account for liability losses under $10,000 and workers' compensation losses under $10,000. The CSNRMA purchases excess reinsurance from $1,000,000 to $15,000,000. The CSNRMA participates in an excess pool which provides Workers' Compensation coverage from $500,000 to $1,500,000 and purchases excess reinsurance above $1,500,000 to the statutory limit.

The CSNRMA is a consortium of 55 cities in San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500, et. seq. The CSJVRMA is governed by a Board of Directors, which meets three to four times each year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSNRMA. The financial statements ofCSNRMA can be obtained at 1831 K Street, Sacramento, CA 95814.

The latest audited financial information and the most current information available for CSJVRMA for fiscal year ended June 30, 2024 is as follows:

Total assets
Total liabilities
Net position
Total revenues
Total expenses
Increase/( decrease) in net position
$ 179,635,612
144,400,470
$ 35,235,142
$ 95,596,916
94,324,180
$ 1,272,736
50 CITY OF REEDLEY

NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 - Contingencies
Federal and State Government Programs - The City participates in several federal and state grant programs. These programs have been audited, as needed, in accordance with the provisions of the Uniform Guidance and applicable state requirements. No cost disallowances were proposed as a result of these audits. However, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures, which may be disallowed by the granting agencies, cannot be detennined at this time.

The City expects such amounts, if any, to be immaterial.

Note 12 - Subsequent Events
The City evaluated subsequent events for recognition and disclosure through January 16, 2026, the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2025 that required recognition or disclosure in such financial statements.
51 REQUIRED SUPPLEMENTARY INFORMATION

CITY OF REEDLEY

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive /
Original Final Amounts (Negative)
Revenue
Intergovernmental $ 3,095,970 $ 3,095,970 $ 2,687,657 $ (408,313) Taxes 11,138,726 11,138,726 11,401,158 262,432
Charges for services 1,235,628 1,235,628 1,554,897 319,269 Licenses, permits, and impact fees 606,500 606,500 887,123 280,623 Other 316,261 316,261 329,531 13,270
Investment income, rent income and unreali 540,541 540,541 556,913 16,372 Total revenue 16,933,626 16,933,626 17,417,279 483,653
Expenditures
Current
General government 2,519,635 2,519,635 2,173,221 346,414 Public ways and facilities 1,865,023 1,865,023 1,961,061 (96,038) Public safety 9,197,841 9,197,841 8,682,712 515,129
Community services 3,954,442 3,954,442 3,496,248 458,194 Community development 1,211,364 1,211,364 1,438,965 (227,601) Capital outlay 4,885,785 4,885,785 3,965,101 920,684
Total expenditures 23,634,090 23,634,090 21,717,308 1,916,782 Revenue over (under) expenditures (6,700,464) (6,700,464) (4,300,029) 2,400,435 Other Financing Sources/(Uses)
Proceeds from sale of assets 23,586 23,586
Transfers in/( out) 2,799,334 2,799,334 2,746,710 (52,624) Total other financing sources/(uses) 2,799,334 2,799,334 2,770,296 (29,038) Net Change in Fund Balance $ (3,901,130) $ (3,901,130) (1 ,529,733) $ 2,371,397 Fund Balance
Beginning of year 11,065,572
End of year $ 9,535,839
52 CITY OF REEDLEY

BUDGETARY COMPARISON SCHEDULE

DEVELOPMENT IMPACT FEES CAPITAL PROJECT FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
License, pennits and impact fees $ 1,345,000 $ 1,345,000 $ 1,032,372 $ (312,628) Other 20,989 20,989
Investment income 13,800 13,800 419,116 405,316
Total revenue 1,358,800 1,358,800 1,472,477 113,677
Expenditures
Current
General government 25,000 25,000 25,286 (286)
Public ways and facilities 2,408,376 2,408,376 820,111 1,588,265 Public safety 6,127 6,127 3,310 2,817
Capital outlay 1,195,168 1,195,168 814,462 380,706
Total expenditures 3,634,671 3,634,671 1,663,169 1,971 ,502 Revenue over (under) expenditures (2,275,871) (2,275,871) (190,692) 2,085,179 Other Financing Sources/(Uses)
Transfers in/( out), net (105,440) (105,440) (105,440)
Total other financing sources/(uses) (105,440) (105,440) (105,440) Net Change in Fund Balance $ (2,381,311) $ (2,381,311) (296,132) $ 2,085,179 Fund Balance
Begmrung of year 8,228,894
End of year $ 7,932,762
53 CITY OF REEDLEY

BUDGETARY COMPARISON SCHEDULE

STREET PROJECTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts {Negative)
Revenue
Intergovernmental $ 1,569,511 $ 1,569,511 $ 226,752 $ (1 ,342,759) Taxes 815,259 815,259 1,620,892 805,633
Investment and rent income 117,400 117,400 248,604 $ 131,204 Total revenue 2,502,170 2,502,170 2,096,248 (405,922)
Expenditures
Current
Public ways and facilities 2,175,359 2,175,359 206,088 1,969,271 Capital outlay 407,815 407,815 392,456 15,359
Total expenditures 2,583,174 2,583,174 598,544 1,984,630 Revenue over (under) expenditures (81 ,004) (81,004) 1,497,704 1,578,708 Other Financing Sources/(Uses)
Transfers in/( out) (32,764) (32,764)
Total other financing sources/(uses) (32,764) (32,764)
Net Change in Fund Balance $ (81,004) $ (81,004) 1,464,940 $ 1,545,944 Fund Balance
Beginning of year 4,265,974
End of year $ 5,730,914
54 CITY OF REEDLEY
SCHEDULE OF CHANGES IN THE CITY'S NET OPEB LIABILITY AND RELATED RATIOS YEAR ENDED JUNE 30, 2025 Inc re as e (De ere as e)
Total OPEB Fiduciary Net OPEB
Balance at June 30, 2024 (Measurement Date)
Changes recognized for the measurement period:

Service cost
Interest on TOL
Contributions - employer
Net investment income
Benefit payments
Benefit payments
Net changes
Balance at June 30, 2025 (Measurement date
June 30, 2024)
2018
Liability
(a)
$ 7,486,370
124,150
463,516
(388,524)
199,142
$ 7,685,512
2019
Net OPEB Liability/(Asset) $ 8,560,476 $ 8,921,105
Fiduciary Net Position as a percentage
of the total OPEB Liability 1.2% 1.8%
Covered employee payroll* n/a $ 5,274,550
Net OPEB Liability as a percentage of covered
employee payroll n/a 169.1%
* For the 12-month period ending on June 30, 2024 (Measurement Date).

Net Position
(b)
$ 587,616
-
473,002
69,045
(388,524)
(657)
152,866
$ 740,482
2020
$ 6,806,852

3.3%
$ 5,029,499
135.3%
Liability
(a) - (b)
$ 6,898,754
124,150
463,516
(473,002)
(69,045)
657
46,276
$ 6,945,030
2021 2022
$6,953,479 $6,357,573

4.0% 6.8%
$4,535,546 $4,531,132
153.3% 140.3%
2023 2024 2025
$ 6,574,425 $6,898,753 $6,945,030

6.7% 7.8% 9.6%
$ 4,258,807 $4,126,353 $4,238,883
154.4% 167.2% 163.8%
55 CITY OF REEDLEY

SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF NET PENSION LIABILITY LAST 10 YEARS*
AS OF JUNE 30, 2025
Miscellaneous
Proportionate share of the Plan's fiduciary net
net pension liability as a position as a
Proportion of the net Proportionate share of Covered - employee percentage of Plan's fiduciary net percentage of the Total _eension liabili~ the net :eension liability _eayroll covered-em_elo~ee _ead'.'.!oll _eosition Pension Liabili~ 2015 0.14007% $ 3,842,777 $ 4,114,174 93.40% $ 19,808,667 83.75% 2016 0.17859% $ 6,026,912 $ 4,109,603 146.65% $ 20,698,895 77.45% 2017 0.18146% $ 7,040,068 $ 4,595,946 153.18% $ 22,427,176 76.11% 2018 0.18145% $ 6,838,511 $ 4,825,079 141.73% $ 24,293,573 78.03% 2019 0.18747% $ 7,507,227 $ 4,837,036 169.32% $ 25,491,960 77.25% 2020 0.19416% $ 8,190,011 $ 4,754,975 172.24% $ 26,245,185 76.22% 2021 0.24484% $ 4,649,020 $ 4,918,139 94.53% $ 30,346,917 86.72% 2022 0.20669% $ 9,671,379 $ 4,780,857 202.29% $ 27,690,055 74.11% 2023 0.20440% $ 10,221,039 $ - 5,469,397 186.88% $ 28,641,259 73.70% 2024 0.20626% $ 9,975,921 $ 6,071,925 164.30% $ 31,698,081 76.06% Safety
Proportionate share of the Plan's fiduciary net
net pension liability as a position as a
Proportion of the net Proportionate share of Covered - employee percentage of Plan's fiduciary net percentage of the Total pension liability the net pension liability payroll covered-employee payroll position Pension Liability 2015 0.10252% $ 1,471,316 $ 1,839,986 79.96% $ 13,462,868 76.12% 2016 0.10121 % $ 5,241,949 $ 1,859,282 281.93% $ 13,459,556 71.97% 2017 0.09928% $ 5,931,917 $ 2,044,067 290.20% $ 14,775,186 71.35% 2018 0.10068% $ 5,907,614 $ 2,137,197 276.42% $ 16,454,840 73.58% 2019 0.10153% $ 6,338,313 $ 1,995,800 317.58% $ 17,870,516 73.58% 2020 0.10364% $ 6,905,156 $ 2,100,196 328.79% $ 17,540,296 71.75% 2021 0.12406% $ 4,354,036 $ 2,009,461 216.68% $ 20,364,944 82.39% 2022 0.11281% $ 7,751,555 $ 2,183,147 355.06% $ 19,215,517 71.26% 2023 0.10968% $ 8,198,203 $ 2,581,406 317.59% $ 20,741,305 71.67% 2024 0.10628% $ 7,748,324 $ 2,974,763 260.47% $ 23,566,607 75.26% 56 CITY OF REEDLEY

SCHEDULE OF CONTRIBUTIONS
LAST 10 YEARS*
AS OF JUNE 30, 2025
Miscellaneous
Contributions in
Contractually required relation to the Contributions as a contribution ( actuarially actuarially determined Contributions percentage of covereddetermined) contributions deficiency (excess) Covered-employee payroll employee payroll 2016 $ 561,583 $ (561,583) $ - $ 4,109,603 13.67%
2017 $ 624,739 $ (624,739) $ - $ 4,595,946 13.59%
2018 $ 699,756 $ (699,756) $ - $ 4,825,079 14.50%
2019 $ 810,084 $ (810,084) $ - $ 4,837,036 16.75%
2020 $ 837,930 $ (837,930) $ - $ 4,754,975 17.62%
2021 $ 963,985 $ (963,985) $ - $ 4,918,139 19.60%
2022 $ 1,208,461 $ (1,208,461) $ - $ 4,780,857 25.28%
2023 $ 1,321,390 $ (1 ,321 ,390) $ - $ 5,469,397 24.16% 2024 $ 1,374,639 $ (1,374,639) $ - $ 5,633,479 24.40%
2025 $ 1,607,563 $ (1 ,607,563) $ - $ 6,071,925 26.48%
Safety
Contributions in
Contractually required relation to the Contributions as a contribution (actuarially actuarially determined Contributions percentage of covereddetermined) contributions deficiency (excess) Covered-employee payroll employee payroll 2016 $ 533,061 $ (533,061) $ - $ 1,859,282 28.67%
2017 $ 587,174 $ (587,174) $ - $ 2,044,067 28.73%
2018 $ 646,908 $ (646,908) $ - $ 2,137,197 30.27%
2019 $ 714,848 $ (714,848) $ - $ 1,995,800 35.82%
2020 $ 768,490 $ (768,490) $ - $ 2,100,196 36.59%
2021 $ 869,214 $ (869,214) $ - $ 2,009,461 43.26%
2022 $ 1,077,069 $ (1,077,069) $ - $ 2,183,147 49.34%
2023 $ 1,232,620 $ (1,232,620) $ - $ 2,581 ,406 47.75%
2024 $ 1,318,625 $ (1,318,625) $ - $ 2,658,848 49.59%
2025 $ 1,444,661 $ (1,444,661) $ - $ 2,974,763 48.56%
57 SUPPLEMENTAL ONLY INFORMATION

CITY OF REEDLEY

COMBINING BALANCE SHEET

NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2025
Special Revenue Funds
Public Camacho City Bond Local American Rescue
Gas Safet~ Tax Park Grant Funds Trans po rtatio n Plan Act ASSETS
Cash and investments $ - $ 1,228,613 $ - $ - $ 1,758,866 $ Due from other governments 60,344 343,225 100,267 409,259 - Total assets $ 60,344 $ 1,571,838 $ 100,267 $ - _$ ___ il68,12s $

LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable and accrued expense 28,904 201 ,251 68,684 Due to other funds 31 ,440 100,267 --- -
Total liabilities 60,344 201,251 100,267 68,684
Fund Balance
Restricted
Public ways and facilities 2,099,441
Public safety programs 1,370,587
Community services
Capital projects and improvements
Unassigned
Total fund balance 1,370,587 2,099,441
Total liabilities and fund balance $ 60,344 $ 1,571,838 $ 100,267 $ - $ 2,168,125 $ 58 CITY OF REEDLEY

COMBINING BALANCE SHEET

NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2025
Special Revenue Funds
Public
Community Groundwater Education/
Facilities Downtown Blighted Treatment Government
District Streets cape Properties Settlement Access
ASSETS
Cash and investments $ 105,263 $ 12,266 $ 97,086 $ 1,386,081 $ Due from other governments 245
Total assets $ 105,263 $ 12,511 $ 97,086 $ 1,386,081 $

LIABILITIES AND FUND BALANCE
Liabilities
Accmmts payable and accrued expense 2,864 17,646 185,307 Due to other funds
Total liabilities - 2,864 17,646 185,307
Fund Balance
Restricted
Public ways and facilities 9,647 79,440
Public safety programs
Community services
Capital projects and improvements
Unassigned 105,263 - 1,200,774
Total fund balance 105,263 9,647 79,440 1,200,774
Total liabilities and ftmd balance $ 105,263 $ 12,511 $ 97,086 $ 1,386,081 $ 59 CITY OF REEDLEY

COMBINING BALANCE SHEET

NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2025
Special Revenue Funds
Community
Development
COPS Block Senior Landscape Leap
Program Grant Center Maintenance Grant Total
ASSETS
Cash and investments $ 132,717 $ 40,776 $ - $ 213,081 $ - $ 4,974,749 Due from other governments - - 6,000 - - 919,340
Total assets $ 132,717 $ 40,776 $ 6,000 $ 213,081 $ - $ 5,894,089

LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable and accrued expense 4,798 - 1,740 7,095 - 518,289 Due to other fimds - - 4,260 - - 135,967
Total liabilities 4,798 - 6,000 7,095 - 654,256
Fund Balance
Restricted
Public ways and facilities - - - 205,986 - 2,394,514
Public safety programs 127,919 - - - - 1,498,506
Community services - 40,776 - - - 40,776
Unassigned - - - - - 1,306,037
Total fund balance 127,919 40,776 - 205,986 - 5,239,833 Total liabilities and fund balance $ 132,717 $ 40,776 $ 6,000 $ 213,081 $ - $ 5,894,089 60 CITY OF REEDLEY

COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE

NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2025
Special Revenue Funds
Gas Public Camacho City Bond Local American Rescue
Tax Safet~ Tax Park Grant Funds Transportation Plan Act Revenue
Intergovernmental $ - $ - $ 100,267 $ - $ 1,356,386 $
Taxes and assessments 711 ,136 1,743,899
Charges for services
Other revenue 56,159
Investment income/(unrealized losses) 59,506 1,069 85,145 Total revenue 711,136 1,803,405 _ __ 100,267 1,069 1,497,690 Expenditures
CwTent
General government
Public ways and facilities 711,136 1,114,850 25,000
Public safety 1,685,864
Community development 100,267
Capital outlay 173,499 291,789
Total expenditures 711,136 1,859,363 100,267 _ _1,406,639 25,000 Revenue over (under) expenditures (55,958) 1,069 91,051 (25,000) Othe r financing sources/(uses)
Operating transfers in/( out), net {30,399) {1,599,524) Total other financing sources/(uses) (30,399) (1,599.524) Change in Fund Balance (55,958) (29,330) 91,051 (1,624,524) Fund Balance
Beginning of year 1,426,545 29,330 2,008,390 - 1,624,524 End of year $ - $ 1,370,587 $ - $ - $ 2,099,441 $
61 CITY OF REEDLEY

COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE

NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2025
Seecial Revenue Funds
Public
Community Groundwater Educational/
Facilities Downtown Blighted Treatment Government
District Streetscaee Properties Settlement Access
Revenue
Intergovernmental $ - $ 92,210 $ 12,148 $ - $
Taxes and assessments 1,407,134 6,111
Charges for services 24,684
Other revenue 389,555
Investment income/(unrealized losses) (12,402) 2,158 5,185 52,781 (121) Total revenue 1,394,732 . _1_19,052 17,333 442,336 5,990 Expenditures
Current
General government 2,687
Public ways and facilities 19,815 24,763 39,045 215,947 Public safety
Community development 92,210
Capital outlay
Total expenditures 19,815 116,973 39,045 215,947 2,687
Revenue over (under) expenditures 1,374,917 2,079 (21,712) 226,389 3,303 Other financing sources/(uses)
Operating transfers in/( out), net (1,212,996)
Total other financing sources/(uses) (1,212,996)
Change in Fund Balance 161,921 2,079 (21,712) 226,389 3,303 Fund Balance
Beginnjng of year (56,658) 7,568 101,152 974,385 (3,303) End of year $ 105,263 $ 9,647 $ 79,440 $ 1,200,774 $
62 CITY OF REEDLEY

COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE

NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2025
S ecial Revenue Funds
Community
Development
COPS Block Senior Landscape LEAP
Program Grant Center Maintenance Grant Total
Revenue
Intergovernmental $ 194,663 $ 225,861 $ 24,000 $ - $ 92,210 $ 2,005,535 Taxes and assessments 291,351 4,159,631
Charges for services 24,684
Other revenue 2,497 448,211
Investment income/(tmrealized losses) 5,701 503 9,476 209,001 Total revenue 200,364 226_,3§_4 26,497 ____ 100,827 92,210 6,847,062 Expenditures
Current
General government 2,687
Public ways and facilities 17,323 324,495 2,492,374
Public safety 164,447 1,850,311
Community development 53,112 92,210 245,589
Capital outlay 208,537 673,825
Total expenditures 164,447 225,860 53,112 324,495 92,210 5,264,786 Revenue over (under) expenditures 35,917 504 (26,615) (23,668) 1,582,276 Other financing sources/(uses)
Operating transfers in/( out), net 26,615 30,000 (2,786,304) Total other financing sources/(uses) 26 615 30000 (2,786,304) Change in Fund Balance 35,917 504 6,332 (1,204,028)
Fund Balance
Beginning of year 92,002 40,272 199,654 6,443,861
End of year $ 127,919 $ 40,776 $ - $ 205,986 $ - $ 5,239,833 63 CITY OF REEDLEY

SCHEDULE OF NET REVENUE AVAILABLE FOR DEBT SERVICE
JUNE 30, 2025
Business-Type Activities - Enterprise Funds
Sewer Water
Operating Revenue
Charges for services $ 6,508,524 $ 5,122,692
Other revenue 80,044 250,666
Total Available Revenues 6,588,568 5,373,358
Operating Expense
Personnel 1,908,722 1,773,366
Supplies, materials, utilities and other 2,256,291 1,658,438 Contractual services 747,383 399,203
Total operations and maintenance 4,912,396 3,831,007
Nonoperating Revenue/(Expense)
Investment income 198,667 79,556
Other 33,559 3,919
Total nonoperating revenue/( expense) 198,667 79,556
Total Net Revenue Available for Debt Service 1,874,839 1,621,907 Debt Service Re quire me nts
2016 Sewer Refunding Revenue Bonds 222,950
2017 Water Refunding Revenue Bonds 864,681
2019 Wastewater Refunding Revenue Bonds 1,220,479
Total Debt Service 1,443,429 864,681
Net Revenue after Debt Service $ 431,410 $ 757,226
Debt Service Coverage Ratio 1.30 1.88
64 BRYANT L.JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley, C.P.A.

Ryan P. Jolley C.P.A.

Darryl L Smith C.P.A.

Luis A Perez C.P.A.

Lan T. Kimoto

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER

MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Honorable Mayor and City Council
City of Reedley, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of City of Reedley (the "City"), California, as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated January 16, 2026.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City's internal control. Accordingly, we do not express an opinion on the effectiveness of City's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 901 "N" STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

January 16, 2026
66 BLOSSOM ESTATES
City Council Presentation
Regular Meeting – February 10, 2026

ITEMS FOR CONSIDERATION
► Resolution No. 2026-005 – requesting LAFCo to take
proceedings for the Buttonwillow-Cypress Reorganization ► Resolution No. 2026-006 – approving the Mitigated Negative Declaration, Annexation Application No. 2024-01, General Plan Amendment Application No. 2024-01, Conditional Use Permit Application No. 2024-01, and Vesting Tentative
Subdivision Map Application No. 6331 (Blossom Estates)
► Introduction of Ordinance No. 2026-001 – approving Rezone Application No. 2024-01, and updating the Official Zoning Map
Project Location
 Eastern Sector of City of Reedley
 East side of Buttonwillow Avenue
 From Current City Limits to E. Parlier
Ave
 Inside of Reedley’s Adopted
Sphere of Influence
 Approximately 58.91 acres will be
annexed
 Approximately 18.79 acres are
proposed for single-unit residential
development.

Subject
Properties
Annexation Application No. 2024-01
 Proposes to annex approximately

58.91 acres into the City of Reedley,
and detachment from the Fresno
County Fire Protection District and
the Kings River Conservation District
 Includes APNs: 363-070-48, 363-070-46
General Plan Amendment Application No. 2024-01
 Proposes to re-classify
an entire 18.79-acre
parcel (APN 363-070-
48) from Medium
Density Residential to
Low Density Residential
Rezone Application No. 2024-01
 Pre-zone and reclassify APN 363-070-48
from agricultural use (AL-20) to the R-1-6
(Low Density Residential) zone district.
 Consistent with the proposed
general plan amendment
 APN 363-070-46 would be pre-zoned
and reclassified from AL-20 (Limited
Agricultural) to MDR (Medium Density
Residential, HDR (High Density
Residential, and RCO (Resource
Conservation and Open Space).
 Consistent with the existing General
Plan Land Use Designation
 The Rezone Application is presented as
Ordinance No. 2025-004.

Conditional Use Permit Application No. 2024-01
 Applicant requesting
modifications to the property
development standards within
the R-1-6 zone district
 Reduce the minimum lot
dimensions
 Interior lots
• Minimum Width 50ft
• Minimum Depth 100 ft
 Corner Lots
• Minimum Width 48 ft
• Minimum Depth 87 ft
 Cul-de-sac
• Minimum Width 39 ft
• Minimum Depth 87 ft
 Reduce minimum lot area to 4,913 sf
Conditional Use Permit Application No. 2024-01
Vesting Tentative Subdivision Map No. 6331
 108 single-unit residential homes on APN 363-070-48
 Lot sizes range from 4,913 to 10,469 square feet in size  .51-acre park
 .86-acre storm drain basin
Vesting Tentative Subdivision Map No. 6331
City of Fresno
Standard P-85
City of Reedley
Standard ST-36
Environmental Assessment No. 2024-08
 An Appendix G Checklist from the California Environmental Quality Act (CEQA) Guidelines was prepared
 The project was determined to be a subsequent project that was not fully within the scope of the certified Program Environmental Impact Report prepared for the Reedley 2030 General Plan
 The City of Reedley, as the Lead Agency, proposes to adopt a Mitigated Negative Declaration (MND) for this project Environmental Assessment No. 2024-08
Notice of Intent to adopt a finding of a mitigated negative declaration was appropriately filed with the County of Fresno on October 30, 2025, and with the Governor’s Office of Land Use and Climate Innovation (LCI) on October 31, 2025.
Any comments on the MND were due by 5 p.m. on December 5, 2025.
Staff received 5 comment letters
A Response to Comments memorandum was prepared and
sent out on December 29, 2025
Public Noticing
Public Noticing required at least 10 days prior
to public hearing
Notice of Public Hearing published in the MidValley Times on January 22, 2026 Notice of Public Hearing sent to property
owners on January 22, 2026
Recommendation
 Staff and the Reedley Planning Commission recommends that the City Council conduct a public hearing and take the following actions:

A. Adopt Resolution No. 2026-005, a Resolution of Application by the City of Reedley Requesting the Local Agency Formation Commission to take Proceedings for the Buttonwillow-Cypress Reorganization
B. Adopt Resolution No. 2026-006, a Resolution of the City Council of the City of Reedley Adopting Environmental Assessment No. 2024-08, A Mitigated Negative Declaration, Dated October 10, 2025, and Approving Annexation Application No. 2024-01, General Plan Amendment Application No. 2024-01, Conditional Use Permit Application No. 2024-01 and Vesting Tentative Subdivision Map No. 6331 C. Introduce Ordinance No. 2026-001, an Ordinance of the City Council of the City of Reedley Approving Rezone Application No. 2024-01 and Authorizing the Amendment of the Official Zoning Map of the City of Reedley