Agenda — Rio Vista City Council, May 20, 2026

Special Meeting: Rio Vista City Council – May 20, 2026 Agenda Page 1 of 2

RIO VISTA CITY COUNCIL MEETING AGENDA
WEDNESDAY, MAY 20, 2026
5:00 P.M. – SPECIAL MEETING

CITY HALL COUNCIL CHAMBERS
1 MAIN STREET
RIO VISTA, CALIFORNIA 94571
ZOOM* MEETING ID (CLICK TO JOIN): 986 3115 4749

1. CALL TO ORDER, ROLL CALL & PLEDGE OF ALLEGIANCE

2. PUBLIC COMMENT (Time Limit – 3 minutes per speaker)
Members of the audience may comment on item(s) listed on this agenda (Government Code section 54954.3 (a)). Each person will be allowed three minutes, or less, if a large number of requests are received on a particular subject, all subject to the Mayor’s direction. If you wish to offer public comment, please complete a speaker form (optional) and deliver it to the City Clerk prior to the start of the meeting. When your name is called or you are recognized by the Mayor, please stand, make your way to the podium, and present your comments.

3. DISCLOSURE OF EX PARTE COMMUNICATIONS
City Council Members should disclose any communications they have had on applicable agenda items at this time.

4. BUDGET WORKSHOP - Following presentation from staff regarding the draft Operating Budget, City Council will hold a discussion and provide direction on the Fiscal Year 2026/27 Budget.

5. ADJOURNMENT
*The public may participate and provide public comments in person or via Zoom Meeting. Please be advised that when all Council Members are attending the meeting in person, the Zoom option is provided as a courtesy to the public. If, for any reason, there are technical difficulties, the City Council meeting will continue in person, provided there is quorum at the meeting.

Disclosable public records related to an open session item on a meeting agenda distributed by the City of Rio Vista to the Rio Vista City Council are available on the City’s website and at City Hall for public review 72 hours prior to a regular meeting and 24 hours prior to a special meeting or, in the event information is delivered to the Council less than 72 or 24 hours prior to an open meeting, as soon as it is so delivered. To arrange for alternative agenda document format or to arrange aid or services to modify or accommodate persons with a disability to participate in a public meeting contact the City Clerk’s Office 48 hours in advance of the meeting date by calling 707-374-6451. Pursuant to applicable laws and regulations, including without limitation, California Government Code Section 65009 and or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (including any action regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, the public hearing.

CITY COUNCIL
Mayor Edwin Okamura
Vice Mayor Rick Dolk
Council Member Sarah Donnelly
Council Member Lisa Duke
Council Member Walt Stanish
Special Meeting: Rio Vista City Council – May 20, 2026 Agenda Page 2 of 2 CERTIFICATION OF POSTING – I, Jen Schultz, City Clerk for the City of Rio Vista, declare that the foregoing amended agenda was posted and available for review on May 19, 2026, on the City’s website and at City Hall, 1 Main Street, Rio Vista, California, in accordance with Government Code §54954.2(a). /s/Jennifer Schultz
Jennifer Schultz, City Clerk

ANNUAL BUDGET

CITY OF RIO VISTA, CALIFORNIA
FISCAL YEAR 2026-2027

Page 1 of 62 ends

Working Draft
Preliminary Budget FY26/27
Study Session
May 20, 2026
Fund Description
Estimated
Fund Balance
7/1/26 Revenues
Transfers
In
Transfer
Within General
Fund
Total
Revenues
Transfers
Out
Transfer
Within General
Fund
Operating
Expenses
Other
Financing
Use
Debt
Service
Capital
Outlay
Capital
Improvements
Total
Expenditures
Estimated
Fund Balance
6/30/27
Fund Balance
Increase
/(Decrease)

GENERAL FUND
002 Measure O 1,365,000 0 1,365,000 (1,365,000) (1,365,000) (0) (0) 003 Measure K 1,737,408 1,820,000 520,000 2,340,000 (1,600,529) - (2,250,000) (3,850,529) 226,879 (1,510,529) 004 Public Art Fund 171,760 15,000 15,000 (15,000) (15,000) 171,760 - 010 General Fund 6,657,150 7,616,299 739,356 1,600,529 9,956,184 (281,266) (9,545,563) (200,000) (129,356) - (10,156,185) - 6,457,150 (200,000) 010 GF - Reserve for Capital Improvement 3,000,000 - - 3,000,000 - General Fund Subtotal 11,566,319 10,816,299 1,259,356 1,600,529 13,676,184 (281,266) (1,600,529) (10,925,563) (200,000) (129,356) (2,250,000) - (15,386,714) 9,855,789 (1,710,530) 022 General Plan 21,136 6,620 6,620 (5,000) (5,000) 22,755 1,620 052 Transient Occupancy Tax 47,149 20,015 20,015 (30,000) (30,000) 37,164 (9,985) Total General Fund per Audit Report 11,634,603 10,842,934 1,259,356 1,600,529 13,702,819 (281,266) (1,600,529) (10,960,563) (200,000) (129,356) (2,250,000) - (15,421,714) 9,915,708 *** (1,718,895)

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 14,128 25,000 103,000 128,000 - (128,023) - (128,023) - 14,105 (23) 050 Storm Drain (119,745) 31,000 273,266 304,266 - (107,596) (200,000) (307,596) (123,075) **** (3,330) 051 Capital Projects 1,614,862 641,040 860,299 1,501,339 (1,212,712) - (1,526,339) (2,739,051) 377,150 (1,237,712) 053 Roadway Impact 809,988 305,000 305,000 (460,000) (460,000) 654,988 (155,000) 054 Parks and Recreation 1,185,332 190,784 - 190,784 (96,799) - (440,000) - (536,799) 839,318 (346,015) 056 Municipal Improvements 7,893,482 360,800 - 360,800 (1,212,856) - (1,950,000) (3,162,856) 5,091,426 (2,802,056) 060 Hazardous Waste 575,729 137,400 137,400 (181,240) (181,240) 531,889 (43,840) 065 Landfill Closure 3,109,069 661,000 661,000 (560,000) (279,073) (61,000) (900,073) 2,869,996 (239,073) 076 Army Base 31,696 - - - (898) (898) 30,797 (898)
Total Capital Outlay Funds 15,114,540 2,352,024 1,236,565 3,588,589 - (3,082,367) - (1,028,807) (128,023) - (2,451,000) (1,726,339) (8,416,535) 10,286,594 (4,827,947)

DEBT SERVICE
040 Firehouse Bonds 2,053 - - - - 2,053 -
Total Debt Service Fund 2,053 - - - - - - - - - - - - 2,053 -

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 64,512 201,500 201,500 (230,000) - (230,000) 36,012 (28,500) 018 Asset Forfeiture 1,302 2 2 - - 1,304 2
025 Gas Tax 130,042 607,250 - 607,250 - (623,602) - - (623,602) 113,690 (16,352) 031 Developers Revolving 48,901 - - - - 48,901 -
033 Commercial Rehabilitation Loan 45,662 - - - - 45,662 - 034 CDBG Housing Rehabilitation 41,510 - - - - 41,510 - 038 Personnel Services District - Fire 442,209 744,379 744,379 (78,000) (706,740) (784,740) 401,848 (40,361) 039 Personnel Services District - Police 507,505 744,379 - 744,379 - (500,945) (237,000) - (737,945) - 513,938 6,433 055 Liberty Main & Operation Svc District 2,656,206 731,526 731,526 (703,076) - (703,076) 2,684,656 28,450 Total Special Revenue Funds 3,937,850 3,029,035 - 3,029,035 - (78,000) - (2,764,364) - (237,000) - (3,079,364) - 3,887,522 (50,328) City of Rio Vista

BUDGET SUMMARIES
Resources Appropriations
City of Rio Vista
Appendix 3

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Fund Description
Estimated
Fund Balance
7/1/26 Revenues
Transfers
In
Transfer
Within General
Fund
Total
Revenues
Transfers
Out
Transfer
Within General
Fund
Operating
Expenses
Other
Financing
Use
Debt
Service
Capital
Outlay
Capital
Improvements
Total
Expenditures
Estimated
Fund Balance
6/30/27
Fund Balance
Increase
/(Decrease)
City of Rio Vista

BUDGET SUMMARIES
Resources Appropriations
City of Rio Vista
Appendix 3
ENTERPRISE FUNDS*
032 Transit 600,983 910,631 8,000 918,631 (12,000) (730,631) (176,000) (918,631) - 600,983 (0) 075 Business Park 233,892 12,900 - 12,900 (50,000) (22,676) - (72,676) - 174,116 (59,776) 080 Water System 1,568,927 4,555,989 - 4,555,989 (1,126,360) (3,137,404) (324,192) - (300,000) (4,887,956) 1,236,961 (331,967) 081 Water Project - Capital Outlay 1,400,000 901,360 - 901,360 - (301,360) (301,360) 2,000,000 600,000 084 Airport (799,572) 263,543 - 263,543 - (260,840) (20,770) - (281,609) - (817,638) ** (18,066) 085 Beach Facility 3,021,727 3,832,587 3,832,587 (2,223,357) (2,896,646) (105,686) - (5,225,689) - 1,628,625 (1,393,103) 086 NW Facility 594,641 5,176,398 12,000 5,188,398 (957,000) (2,796,291) (98,755) - (3,852,046) - 1,930,994 1,336,352 087 NW Sewer Project - Capital Outlay 957,000 957,000 - 957,000 - - - 1,914,000 957,000 088 Beach Sewer Project - Capital Outlay 331,300 3,436,069 - 3,436,069 (3,104,769) (3,104,769) 662,600 331,300 Total Enterprise Funds 7,908,899 14,752,048 5,314,429 20,066,477 - (4,368,717) - (9,844,488) (549,403) - (176,000) (3,706,129) (18,644,736) 9,330,640 1,421,741

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 441,600 522,098 522,098 (50,301) (477,819) (528,120) 435,577 (6,022) 044 Riverwalk CFD 65,865 - - (12,000) (12,000) 53,865 (12,000) 049 Community Facilities District 2004-1 250,921 308,181 308,181 (43,370) (267,169) (310,539) 248,564 (2,357) 095 Liberty CFD 1,410,413 819,184 819,184 (48,405) (772,200) (820,605) 1,408,992 (1,421) Total Custodial Funds 2,168,799 1,649,463 - 1,649,463 - - - (154,077) (1,517,188) - - (1,671,264) - 2,146,998 (21,801) Grand Total 40,766,745 32,625,505 7,810,350 1,600,529 42,036,383 (7,810,350) (1,600,529) (24,752,298) (200,000) (2,323,969) (2,864,000) (7,682,468) (47,233,613) 35,569,515 (5,197,230) ****Balance due to Landfill Closure fund $123,075. Per City Council direction on 7/9/24 , principal and interest payments are waived until such time it is deemed the Storm Drain Fund has sufficient funds available for repayment. ***General Fund Balance in Audited Financial Statements include Public Art, Transient Occupancy Tax, and General Plan funds. * Enterprise funds use Working Capital, rather than fund Balance, which is the industry standard terminology for available Fund Balance for Enterprise Funds. It is the difference between the current assets and current liabilities. **Balance due to general fund of $801,656, due to Muni Improvement fund $153,507, due to Beach Facility $38,705, due to Water fund $38,704. Total Interfund Advances is $1,032,572. Per City Council direction on 3/15/16, principal and interest payments are waived until such time it is deemed the Airport Fund has sufficient funds available for repayment.

Page 3 of 62 ends

Revenues Expenditures Revenues Expenditures

GENERAL FUND
002 Measure O $ - $ 1,486,000 $ (1,486,000) $ 0 $ 1,365,000 $ (1,365,000) $ (0) 003 Measure K 436,493 1,981,000 (680,085) 1,737,408 2,340,000 (3,850,529) 226,879 004 Public Art Fund 171,760 - - 171,760 15,000 (15,000) 171,760 010 General Fund 9,643,447 8,713,401 (8,699,698) 9,657,150 9,956,184 (10,156,185) 9,457,150 Subtotal General Fund 10,251,701 12,180,401 (10,865,783) 11,566,319 13,676,184 (15,386,714) 9,855,789 022 General Plan 19,108 3,028 (1,000) 21,136 6,620 (5,000) 22,755 052 Transient Occupancy Tax 52,134 25,015 (30,000) 47,149 20,015 (30,000) 37,164 Total General Fund per Audit Report 10,322,942 12,208,444 (10,896,783) 11,634,603 13,702,819 (15,421,714) 9,915,708

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 14,146 128,006 (128,024) 14,128 128,000 (128,023) 14,105 050 Storm Drain (160,624) 165,031 (124,152) (119,745) 304,266 (307,596) (123,075) 051 Capital Projects 2,164,862 700,370 (1,250,370) 1,614,862 1,501,339 (2,739,051) 377,150 053 Roadway Impact 880,989 328,999 (400,000) 809,988 305,000 (460,000) 654,988 054 Parks and Recreation 1,335,696 125,536 (275,900) 1,185,332 190,784 (536,799) 839,318 056 Municipal Improvements 8,477,326 364,320 (948,164) 7,893,482 360,800 (3,162,856) 5,091,426 060 Hazardous Waste 576,691 143,360 (144,322) 575,729 137,400 (181,240) 531,889 065 Landfill Closure 2,947,731 670,000 (508,661) 3,109,069 661,000 (900,073) 2,869,996 076 Army Base 35,275 7 (3,586) 31,696 - (898) 30,797
Total Capital Outlay Funds 16,272,091 2,625,629 (3,783,179) 15,114,540 3,588,589 (8,416,535) 10,286,594

DEBT SERVICE FUND
040 Firehouse Bonds 2,053 1 - 2,053 - - 2,053
Total Debt Service Fund 2,053 1 - 2,053 - - 2,053

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 90,296 223,495 (249,278) 64,512 201,500 (230,000) 36,012 018 Asset Forfeiture 1,298 4 - 1,302 2 - 1,304
025 Gas Tax 556,815 595,295 (1,022,067) 130,042 607,250 (623,602) 113,690 031 Developers Revolving 48,890 11 - 48,901 - - 48,901
033 Commercial Rehabilitation Loan 45,653 9 - 45,662 - - 45,662 034 CDBG Housing Rehabilitation 41,490 21 - 41,510 - - 41,510 038 Personnel Services District - Fire 418,373 720,783 (696,947) 442,209 744,379 (784,740) 401,848 039 Personnel Services District - Police 341,531 724,928 (558,954) 507,505 744,379 (737,945) 513,938 055 Liberty Main & Operation Svc District 2,611,040 731,526 (686,360) 2,656,206 731,526 (703,076) 2,684,656 Total Special Revenue Funds 4,155,386 2,996,070 (3,213,606) 3,937,850 3,029,035 (3,079,364) 3,887,522

ENTERPRISE FUNDS
032 Transit 596,984 907,259 (903,259) 600,983 918,631 (918,631) 600,983 075 Business Park 558,019 23,231 (347,358) 233,892 12,900 (72,676) 174,116 080 Water System 2,551,049 4,187,767 (5,169,889) 1,568,927 4,555,989 (4,887,956) 1,236,961 081 Water Project - Capital Outlay - 1,450,000 (50,000) 1,400,000 901,360 (301,360) 2,000,000 084 Airport (780,739) 680,826 (699,659) (799,572) 263,543 (281,609) (817,638) 085 Beach Facility 3,052,039 3,392,249 (3,422,561) 3,021,727 3,832,587 (5,225,689) 1,628,625 086 NW Facility 463,512 3,880,392 (3,749,262) 594,641 5,188,398 (3,852,046) 1,930,994 087 NW Sewer Project - Capital Outlay - 957,000 - 957,000 957,000 - 1,914,000 088 Beach Sewer Project - Capital Outlay - 1,039,243 (707,943) 331,300 3,436,069 (3,104,769) 662,600 Total Enterprise Funds 6,440,863 16,517,966 (15,049,931) 7,908,899 20,066,477 (18,644,736) 9,330,640

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 442,207 522,098 (522,705) 441,600 522,098 (528,120) 435,577 044 Riverwalk CFD 65,865 - - 65,865 - (12,000) 53,865
049 Community Facilities District 2004-1 251,244 308,181 (308,504) 250,921 308,181 (310,539) 248,564 095 Liberty CFD 1,410,940 819,184 (819,712) 1,410,413 819,184 (820,605) 1,408,992 Total Custodial Funds 2,170,257 1,649,463 (1,650,921) 2,168,799 1,649,463 (1,671,264) 2,146,998 TOTAL FUNDS $ 39,363,592 $ 40,766,745 $ 35,569,515

CITYWIDE FUND BALANCE SUMMARY
Fund No. Fund Name Fund Balance at
6/30/25
FY 25/26 Projected Fund Balance at
6/30/26
FY 26/27 Proposed Fund Balance at
6/30/27
City of Rio Vista City of Rio Vista
Citywide Summaries

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FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Projected
FY 26/27
Proposed
Restricted
017 Law Enforcement Grant $ 63,682 $ 90,296 $ 64,512 $ 36,012 018 Asset Forfeiture 1,294 1,298 1,302 1,304
025 Gas Tax 332,379 556,815 130,042 113,690
031 Developers Revolving 5,522 48,890 48,901 48,901
033 Commercial Rehabilitation Loan 60,314 45,653 45,662 45,662 034 CDBG Housing Rehabilitation 65,992 41,490 41,510 41,510 038 Personnel Services District - Fire 287,553 418,373 442,209 401,848 039 Personnel Services District - Police 192,404 341,531 507,505 513,938 040 Firehouse Bonds 2,051 2,053 2,053 2,053
051 Capital Projects 2,216,488 2,164,862 1,614,862 377,150 076 Army Base 32,543 35,275 31,696 30,797
Total Restricted 3,260,224 3,746,536 2,930,254 1,612,866 Committed
012 Vehicle Replacement 199,113 14,146 14,128 14,105
010 Replacement & Improvement Reserve - - 3,000,000 3,000,000 Total Committed 199,113 14,146 3,014,128 3,014,105
Assigned
002 Measure O - - 0 (0)
003 Measure K - 436,493 1,737,408 226,879
004 Public Art Fund 171,760 171,760 171,760 171,760
022 General Plan 120,563 19,108 21,136 22,755
050 Storm Drain 41,823 (160,624) (119,745) (123,075)
052 Transient Occupancy Tax 47,023 52,134 47,149 37,164 053 Roadway Impact 848,016 880,989 809,988 654,988
054 Parks and Recreation 751,942 1,335,696 1,185,332 839,318 055 Liberty Main & Operation Svc District 2,054,230 2,611,040 2,656,206 2,684,656 056 Municipal Improvements 7,530,346 8,477,326 7,893,482 5,091,426 060 Hazardous Waste 510,667 576,691 575,729 531,889
065 Landfill Closure 2,052,201 2,947,731 3,109,069 2,869,996 Total Assigned 14,128,571 17,348,343 18,087,514 13,007,756 Unassigned
010 General Fund 9,186,751 9,643,447 6,657,150 6,457,150 Total Unassigned 9,186,751 9,643,447 6,657,150 6,457,150 Percent of Appropriations 118.99% 123.61% 76.52% 63.58% Total Governmental Fund Balance, End of Year $ 26,774,659 $ 30,752,472 $ 30,689,047 $ 24,091,877

GOVERNMENTAL FUNDS
Citywide Summaries

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FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Revenues
Taxes $ 10,523,936 $ 11,159,673 $ 12,821,725 $ 13,494,146 $ 13,310,890 3.82% Licenses and Permits 2,881,153 2,090,737 2,428,548 2,089,495 2,296,934 -5.42% Fines, Forfeitures and Penalties 118,361 146,302 109,750 140,385 119,750 9.11% Use of Money and Property 1,487,028 1,871,228 1,086,969 1,458,112 972,758 -10.51% Intergovernmental Revenues 2,202,509 1,763,357 2,465,402 2,053,279 2,084,920 -15.43% Charges for Services 9,106,805 9,541,072 11,713,565 11,558,887 13,805,252 17.86% Other Revenue 115,592 291,779 44,966 92,016 35,000 -22.16% Total Revenues 26,435,383 26,864,149 30,670,924 30,886,319 32,625,505 6.37% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 2,031,198 365,017 12,655,819 5,111,254 9,410,879 -25.64% Total Resources 28,466,581 27,229,165 43,326,743 35,997,573 42,036,383 -2.98% Expenditures
Salaries & Benefits 6,583,438 6,615,492 7,951,385 7,800,226 8,523,741 7.20% Insurance 735,270 888,030 856,061 786,840 728,531 -14.90% Professional Services 602,822 644,821 773,040 737,876 790,210 2.22% Contract Services 8,573,878 8,312,541 9,836,576 9,653,202 9,788,770 -0.49% Lease/Rent Expense 45,286 78,809 87,783 87,783 89,783 2.28% Maintenance & Repair 1,118,142 1,050,994 1,517,567 1,502,783 1,606,467 5.86% Supplies & Materials 1,030,282 892,222 1,471,104 1,255,348 1,348,894 -8.31% Training, Conferences & Meetings 60,140 33,306 98,050 90,173 92,700 -5.46% Utilities 1,495,033 1,513,120 1,341,107 1,467,710 1,456,496 8.60% Debt Service Expense 1,922,638 1,908,325 2,323,483 2,323,483 2,323,969 0.02% Misc. Expense 222,242 317,225 349,530 272,365 326,706 -6.53% Total Expenditures 22,389,173 22,254,886 26,605,687 25,977,789 27,076,267 1.77% CIP & Capital Outlay 656,174 2,487,826 10,620,471 3,505,377 10,546,468 -0.70% Other Financing Uses
Transfers Out 2,031,198 365,017 9,967,519 2,422,954 7,522,579 -24.53% Transfers Out - Capital Reserve - 2,688,300 - 2,688,300 2,088,300 -22.32% Total Use of Resources 25,076,545 25,107,729 49,881,977 34,594,420 47,233,613 -5.31% Annual Surplus (Shortfall) $ 3,390,036 $ 2,121,437 $ (6,555,234) $ 1,403,153 $ (5,197,230) 20.72% Estimated Beg. Fund Balance 32,978,508 36,368,544 39,363,592 39,363,592 40,766,745 3.56% Estimated Ending Fund Balance $ 36,368,544 $ 39,363,592 $ 32,808,358 $ 40,766,745 $ 35,569,515 8.42%

CITYWIDE OPERATING BUDGET SUMMARY
City of Rio Vista
Citywide Summaries

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General
Fund
Enterprise
Funds
Special
Revenue
Funds
Debt
Service
Fund
Capital Outlay
Funds
Fiduciary
Funds
Total
All Funds
Revenues
Taxes $ 9,149,022 $ - $ 2,512,464 $ - $ - $ 1,649,403 $ 13,310,890 Licenses and Permits 1,050,350 - - - 1,246,584 - 2,296,934 Fines, Forfeitures and Penalties 20,400 99,350 - - - - 119,750 Use of Money and Property 318,504 387,693 26,502 - 240,000 60 972,758 Intergovernmental Revenues - 907,811 490,069 - 687,040 - 2,084,920 Charges for Services 294,658 13,357,194 - - 153,400 - 13,805,252 Other Revenue 10,000 - - - 25,000 - 35,000
Total Revenues 10,842,934 14,752,048 3,029,035 - 2,352,024 1,649,463 32,625,505 Other Financing Sources
Proceeds from long-term debt - - - - - - -
Transfers In 2,859,885 5,314,429 - - 1,236,565 - 9,410,879 Total Resources 13,702,819 20,066,477 3,029,035 - 3,588,589 1,649,463 42,036,383 Expenditures
Salaries & Benefits 4,341,368 2,973,636 976,821 - 216,584 15,332 8,523,741 Insurance 253,658 429,735 40,814 - 4,324 - 728,531
Professional Services 469,148 184,278 24,975 - 19,280 92,529 790,210 Contract Services 4,403,625 3,308,658 1,396,238 - 649,500 30,750 9,788,770 Lease/Rent Expense 37,793 50,340 650 - 1,000 - 89,783
Maintenance & Repair 458,945 989,422 93,100 - 65,000 - 1,606,467 Supplies & Materials 408,123 775,944 88,541 - 60,820 15,466 1,348,894 Training, Conferences & Meetings 57,400 25,000 - - 10,300 - 92,700 Utilities 324,996 995,625 133,875 - 2,000 - 1,456,496
Debt Service Expense 129,356 549,403 - - 128,023 1,517,188 2,323,969 Misc. Expense 205,506 111,850 9,350 - - - 326,706
Total Expenditures 11,089,919 10,393,890 2,764,364 - 1,156,830 1,671,264 27,076,267 CIP & Capital Outlay 2,250,000 3,882,129 237,000 - 4,177,339 - 10,546,468 Other Financing Uses
Transfers Out 1,881,795 2,480,417 78,000 - 3,082,367 - 7,522,579 Transfers Out - Capital Reserve 200,000 1,888,300 - - - - 2,088,300 Total Use of Resources 15,421,714 18,644,736 3,079,364 - 8,416,535 1,671,264 47,233,613 Annual Surplus (Shortfall) (1,718,895) 1,421,741 (50,328) - (4,827,947) (21,801) (5,197,230) Estimated Beg. Balance -7/1/26 11,634,603 7,908,899 3,937,850 2,053 15,114,540 2,168,799 40,766,745 Estimated Fund Balance - 6/30/27 $ 9,915,708 9,330,640$ $ 3,887,522 2,053$ 10,286,594 $ 2,146,998$ $ 35,569,515

SUMMARY OF ACTIVITIES BY FUND TYPE
Citywide Summaries

Page 7 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Revenues
Taxes $ 6,727,948 $ 7,252,197 $ 8,734,386 $ 9,408,184 $ 9,149,022 4.75% Licenses and Permits 1,530,995 1,282,568 1,219,761 1,071,120 1,050,350 -13.89% Fines, Forfeitures and Penalties 22,148 28,115 20,400 28,857 20,400 0.00% Use of Money and Property 335,415 649,764 428,744 443,257 318,504 -25.71% Intergovernmental Revenues 106,510 - - 62,282 - -
Charges for Services 557,998 553,164 316,248 270,350 294,658 -6.83% Other Revenue 74,508 190,274 19,966 66,784 10,000 -49.91% Total Revenues 9,355,521 9,956,082 10,739,504 11,350,834 10,842,934 0.96% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 123,971 125,734 3,981,647 857,610 2,859,885 -28.17% Total Resources 9,479,492 10,081,816 14,721,151 12,208,444 13,702,819 -6.92% Expenditures
Salaries & Benefits 3,571,411 3,288,808 3,996,001 3,846,621 4,341,368 8.64% Insurance 211,903 314,504 306,921 287,178 253,658 -17.35% Professional Services 380,839 433,769 441,401 416,381 469,148 6.29% Contract Services 3,912,230 3,738,900 4,009,964 3,965,259 4,403,625 9.82% Lease/Rent Expense 14,607 16,070 35,793 35,793 37,793 5.59% Maintenance & Repair 320,280 420,147 445,545 439,761 458,945 3.01% Supplies & Materials 289,790 295,070 397,796 381,308 408,123 2.60% Training, Conferences & Meetings 41,049 30,383 62,750 51,901 57,400 -8.53% Utilities 315,630 327,566 314,157 316,710 324,996 3.45% Debt Service Expense 123,971 125,734 127,525 127,525 129,356 1.44% Misc. Expense 132,650 139,280 213,430 166,265 205,506 -3.71% Total Expenditures 9,314,360 9,130,231 10,351,282 10,034,701 11,089,919 7.14% CIP & Capital Outlay 566 - 2,509,966 289,966 2,250,000 100.00% Other Financing Uses
Transfers Out - - 1,166,153 572,116 1,881,795 61.37%
Contribution Section 115 Trust - - - - 200,000 -
Total Use of Resources 9,314,926 9,130,231 14,027,401 10,896,783 15,421,714 9.94% Annual Surplus (Shortfall) $ 164,566 $ 951,585 $ 693,750 $ 1,311,661 $ (1,718,895) 347.77% Estimated Beg. Fund Balance 9,362,548 9,527,114 10,322,942 10,322,942 11,634,603 12.71% Estimated Ending Fund Balance $ 9,527,114 $ 10,322,942 $ 11,016,693 $ 11,634,603 $ 9,915,708 -9.99%

SUMMARY OF ACTIVITIES

GENERAL FUND
City of Rio Vista
Citywide Summaries

Page 8 of 62 ends

Measure O Measure K
Public Art
Fund General Fund General Plan
Transient
Occupancy
Tax
Total General
Funds
Revenues
Taxes $ 1,365,000 $ 1,820,000 $ - $ 5,944,022 $ - $ 20,000 $ 9,149,022 Licenses and Permits - - 15,000 1,035,350 - - 1,050,350 Fines, Forfeitures and Penalties - - - 20,400 - - 20,400 Use of Money and Property - - - 318,459 30 15 318,504
Intergovernmental Revenues - - - - - - -
Charges for Services - - - 288,068 6,590 - 294,658
Other Revenue - - - 10,000 - - 10,000
Total Revenues 1,365,000 1,820,000 15,000 7,616,299 6,620 20,015 10,842,934 Other Financing Sources
Proceeds from long-term debt - - - - - - -
Transfers In - 520,000 - 2,339,885 - - 2,859,885
Total Resources 1,365,000 2,340,000 15,000 9,956,184 6,620 20,015 13,702,819 Expenditures
Salaries & Benefits 1,365,000 - - 2,976,368 - - 4,341,368 Insurance - - - 253,658 - - 253,658
Professional Services - - - 469,148 - - 469,148
Contract Services - - - 4,368,625 5,000 30,000 4,403,625 Lease/Rent Expense - - - 37,793 - - 37,793
Maintenance & Repair - - 15,000 443,945 - - 458,945
Supplies & Materials - - - 408,123 - - 408,123
Training, Conferences & Meetings - - - 57,400 - - 57,400 Utilities - - - 324,996 - - 324,996
Debt Service Expense - - - 129,356 - - 129,356
Misc. Expense - - - 205,506 - - 205,506
Total Expenditures 1,365,000 - 15,000 9,674,919 5,000 30,000 11,089,919 CIP & Capital Outlay - 2,250,000 - - - - 2,250,000
Other Financing Uses
Transfers Out - 1,600,529 - 281,266 - - 1,881,795
Contribution Section 115 Trust - - - 200,000 - - 200,000 Total Use of Resources 1,365,000 3,850,529 15,000 10,156,185 5,000 30,000 15,421,714 Annual Surplus (Shortfall) (0) (1,510,529) - (200,000) 1,620 (9,985) (1,718,895) Estimated Beg. Balance -7/1/26 0 1,737,408 171,760 9,657,150 21,136 47,149 11,634,603 Estimated Fund Balance - 6/30/27 $ (0) $ 226,879 $ 171,760 $ 9,457,150 $ 22,755 $ 37,164 $ 9,915,708

SUMMARY OF ACTIVITIES BY FUND

GENERAL FUND
Citywide Summaries

Page 9 of 62 ends

Law
Enforcement
Grant
Asset
Forfeiture Gas Tax
Developers
Revolving
Commercial
Rehabilitation
Loan
CDBG
Housing
Rehab
Personnel
Services
District
Fire
Personnel
Services
District
Police
Liberty M&O
Svc District
Total Special
Revenue
Funds
Revenues
Taxes $ - $ - $ 309,181 $ - $ - $ - $ 739,379 $ 739,379 $ 724,526 $ 2,512,464 Licenses and Permits - - - - - - - - - -
Fines, Forfeitures and Penalties - - - - - - - - - -
Use of Money and Property 1,500 2 8,000 - - - 5,000 5,000 7,000 26,502 Intergovernmental Revenues 200,000 - 290,069 - - - - - - 490,069 Charges for Services - - - - - - - - - -
Other Revenue - - - - - - - - - -
Total Revenues 201,500 2 607,250 - - - 744,379 744,379 731,526 3,029,035 Other Financing Sources
Proceeds from long-term debt - - - - - - - - - -
Transfers In - - - - - - - - - -
Total Resources 201,500 2 607,250 - - - 744,379 744,379 731,526 3,029,035 Expenditures
Salaries & Benefits - - 93,326 - - - 613,794 - 269,701 976,821 Insurance - - 4,357 - - - 27,933 8,524 - 40,814
Professional Services - - 10,000 - - - 3,237 4,237 7,500 24,975 Contract Services 230,000 - 355,069 - - - 4,787 394,382 412,000 1,396,238 Lease/Rent Expense - - 650 - - - - - - 650
Maintenance & Repair - - 35,600 - - - 55,000 2,500 - 93,100 Supplies & Materials - - 4,600 - - - 1,988 81,952 - 88,541 Training, Conferences & Meetings - - - - - - - - - -
Utilities - - 120,000 - - - - - 13,875 133,875
Debt Service Expense - - - - - - - - - -
Misc. Expense - - - - - - - 9,350 - 9,350
Total Expenditures 230,000 - 623,602 - - - 706,740 500,945 703,076 2,764,364 CIP & Capital Outlay - - - - - - - 237,000 - 237,000
Other Financing Uses
Transfers Out - - - - - - 78,000 - - 78,000
Transfer to Reserves - - - - - - - - - -
Total Use of Resources 230,000 - 623,602 - - - 784,740 737,945 703,076 3,079,364 Annual Surplus (Shortfall) (28,500) 2 (16,352) - - - (40,361) 6,433 28,450 (50,328) Estimated Beg. Balance -7/1/26 64,512 1,302 130,042 48,901 45,662 41,510 442,209 507,505 2,656,206 3,937,850 Estimated Fund Balance - 6/30/27 $ 36,012 $ 1,304 $ 113,690 $ 48,901 $ 45,662 $ 41,510 $401,848 $513,938 $2,684,656 $ 3,887,522

SUMMARY OF ACTIVITIES BY FUND

SPECIAL REVENUE FUNDS
Citywide Summaries

Page 10 of 62 ends

Vehicle
Replacement
Storm
Drain
Capital
Projects
Roadway
Impact
Parks and
Recreation
Municipal
Improvements
Hazardous
Waste
Landfill
Closure Army Base
Total
Capital Outlay
Funds
Revenues
Taxes $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Licenses and Permits - - - 300,000 175,784 210,800 - 560,000 - 1,246,584 Fines, Forfeitures and Penalties - - - - - - - - - -
Use of Money and Property - - - 5,000 15,000 150,000 10,000 60,000 - 240,000 Intergovernmental Revenues - - 641,040 - - - 5,000 41,000 - 687,040 Charges for Services - 31,000 - - - - 122,400 - - 153,400 Other Revenue 25,000 - - - - - - - - 25,000
Total Revenues 25,000 31,000 641,040 305,000 190,784 360,800 137,400 661,000 - 2,352,024 Other Financing Sources
Proceeds from long-term debt - - - - - - - - - -
Transfers In 103,000 273,266 860,299 - - - - - - 1,236,565 Total Resources 128,000 304,266 1,501,339 305,000 190,784 360,800 137,400 661,000 - 3,588,589 Expenditures
Salaries & Benefits - 7,192 - - - - 91,131 117,689 571 216,584 Insurance - 1,904 - - - - 1,189 904 327 4,324
Professional Services - 1,500 - - - - 2,500 15,280 - 19,280 Contract Services - 19,500 - 460,000 - - 70,000 100,000 - 649,500 Lease/Rent Expense - 500 - - - - 300 200 - 1,000
Maintenance & Repair - 65,000 - - - - - - - 65,000
Supplies & Materials - 10,000 - - - - 5,820 45,000 - 60,820 Training, Conferences & Meetings - - - - - - 10,300 - - 10,300 Utilities - 2,000 - - - - - - - 2,000
Debt Service Expense 128,023 - - - - - - - - 128,023
Misc. Expense - - - - - - - - - -
Total Expenditures 128,023 107,596 - 460,000 - - 181,240 279,073 898 1,156,830 CIP & Capital Outlay - 200,000 1,526,339 - 440,000 1,950,000 - 61,000 - 4,177,339 Other Financing Uses
Transfers Out - - 1,212,712 - 96,799 1,212,856 - 560,000 - 3,082,367 Transfer to Reserves - - - - - - - - - -
Total Use of Resources 128,023 307,596 2,739,051 460,000 536,799 3,162,856 181,240 900,073 898 8,416,535 Annual Surplus (Shortfall) (23) (3,330) (1,237,712) (155,000) (346,015) (2,802,056) (43,840) (239,073) (898) (4,827,947) Estimated Beg. Balance -7/1/26 14,128 (119,745) 1,614,862 809,988 1,185,332 7,893,482 575,729 3,109,069 31,696 15,114,540 Estimated Fund Balance - 6/30/27 $ 14,105 $ (123,075) $ 377,150 $ 654,988 $ 839,318 $ 5,091,426 $ 531,889 $ 2,869,996 $ 10,286,594 30,797 $

SUMMARY OF ACTIVITIES BY FUND

CAPITAL OUTLAY FUNDS
Citywide Summaries

Page 11 of 62 ends

Community
Facilities
District
2006-1
Riverwalk CFD
Community
Facilities
District
2004-1
Liberty CFD
2018-1
Total Fiduciary
Funds
Revenues
Taxes $ 522,073 $ - $ 308,166 $ 819,164 $ 1,649,403
Licenses and Permits - - - - -
Fines, Forfeitures and Penalties - - - - -
Use of Money and Property 25 - 15 20 60
Intergovernmental Revenues - - - - -
Charges for Services - - - - -
Other Revenue - - - - -
Total Revenues 522,098 - 308,181 819,184 1,649,463
Other Financing Sources (Uses)
Proceeds from long-term debt - - - - -
Transfers In - - - - -
Total Resources 522,098 - 308,181 819,184 1,649,463
Expenditures
Salaries & Benefits 5,254 - 5,390 4,688 15,332
Insurance - - - - -
Professional Services 30,783 12,000 22,403 27,343 92,529 Contract Services 9,392 - 8,824 12,534 30,750
Lease/Rent Expense - - - - -
Maintenance & Repair - - - - -
Supplies & Materials 4,873 - 6,753 3,840 15,466
Training, Conferences & Meetings - - - - -
Utilities - - - - -
Debt Service Expense 477,819 - 267,169 772,200 1,517,188 Misc. Expense - - - - -
Total Expenditures 528,120 12,000 310,539 820,605 1,671,264 CIP & Capital Outlay - - - - -
Other Financing Sources (Uses)
Transfers Out - - - - -
Transfer to Reserves - - - - -
Total Use of Resources 528,120 12,000 310,539 820,605 1,671,264 Annual Surplus (Shortfall) (6,022) (12,000) (2,357) (1,421) (21,801) Estimated Beg. Balance -7/1/26 441,600 65,865 250,921 1,410,413 2,168,799 Estimated Fund Balance - 6/30/27 $ 435,577 $ 53,865 $ 248,564 $ 1,408,992 $ 2,146,998

SUMMARY OF ACTIVITIES BY FUND

FIDUCIARY FUNDS
Citywide Summaries

Page 12 of 62 ends

Transit Business
Park Water System
Water
Project
Capital Outlay
Airport Beach
Facility
NW
Facility
NW Sewer
Capital
Outlay
Beach Sewer
Capital Outlay
Total
Enterprise
Funds
Revenues
Taxes $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Licenses and Permits - - - - - - - - - -
Fines, Forfeitures and Penalties - - 55,000 - 350 24,000 20,000 - - 99,350 Use of Money and Property 1,600 12,900 60,000 - 218,193 80,000 15,000 - - 387,693 Intergovernmental Revenues 897,811 - - - 10,000 - - - - 907,811 Charges for Services 11,220 - 4,440,989 - 35,000 3,728,587 5,141,398 - - 13,357,194 Other Revenue - - - - - - - - - -
Total Revenues 910,631 12,900 4,555,989 - 263,543 3,832,587 5,176,398 - - 14,752,048 Other Financing Sources
Transfers In 8,000 - - 901,360 - - 12,000 957,000 3,436,069 5,314,429 Total Resources 918,631 12,900 4,555,989 901,360 263,543 3,832,587 5,188,398 957,000 3,436,069 20,066,477 Expenditures
Salaries & Benefits 38,884 3,982 1,433,784 - 28,176 900,566 568,243 - - 2,973,636 Insurance 11,996 1,231 140,967 - 51,119 93,403 131,019 - - 429,735 Professional Services 93,873 5,240 25,546 - 21,197 20,553 17,869 - - 184,278 Contract Services 453,528 1,217 460,000 - 45,365 1,250,931 1,097,616 - - 3,308,658 Lease/Rent Expense 2,800 500 20,600 - 1,500 12,700 12,240 - - 50,340 Maintenance & Repair 27,000 - 280,080 - 33,622 211,920 436,800 - - 989,422 Supplies & Materials 92,951 10,506 308,327 - 21,311 188,022 154,828 - - 775,944 Training, Conferences & Meetings - - 25,000 - - - - - - 25,000 Utilities 8,300 - 362,000 - 57,500 216,250 351,575 - - 995,625 Debt Service Expense - - 324,192 - 20,770 105,686 98,755 - - 549,403 Misc. Expense 1,300 - 81,100 - 1,050 2,300 26,100 - - 111,850 Total Expenditures 730,631 22,676 3,461,596 - 281,609 3,002,332 2,895,046 - - 10,393,890 CIP & Capital Outlay 176,000 - 300,000 301,360 - - - - 3,104,769 3,882,129 Other Financing Uses
Transfers Out 12,000 50,000 526,360 - - 1,892,057 - - - 2,480,417 Transfer to Reserves - - 600,000 - - 331,300 957,000 - - 1,888,300 Total Use of Resources 918,631 72,676 4,887,956 301,360 281,609 5,225,689 3,852,046 - 3,104,769 18,644,736 Annual Surplus (Shortfall) (0) (59,776) (331,967) 600,000 (18,066) (1,393,103) 1,336,352 957,000 331,300 1,421,741 Estimated Beg. Balance -7/1/26 600,983 233,892 1,568,927 1,400,000 (799,572) 3,021,727 594,641 957,000 331,300 7,908,899 Estimated Fund Balance - 6/30/27 $ 600,983 $ 174,116 $ 1,236,961 $ 2,000,000 $ (817,638) $ 1,628,625 $ 1,930,994 $ 1,914,000 $ 662,600 $ 9,330,640

SUMMARY OF ACTIVITIES BY FUND

ENTERPRISE FUNDS
Citywide Summaries

Page 13 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 47,601 59,087 50,000 56,000 55,000 10.00% Use of Money and Property 95,789 87,698 60,000 84,000 60,000 0.00% Intergovernmental Revenues 116,308 52,521 - 10,000 - -
Charges for Services 3,235,309 3,370,999 4,141,806 4,037,536 4,440,989 7.22% Other Revenue 971 - - 231 - -
Total Revenues 3,495,979 3,570,304 4,251,806 4,187,767 4,555,989 7.15% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 129,571 4,862 1,751,360 1,450,000 901,360 -48.53% Total Resources 3,625,550 3,575,166 6,003,166 5,637,767 5,457,349 -9.09% Expenditures
Salaries & Benefits 1,080,028 1,188,393 1,360,225 1,360,225 1,433,784 5.41% Insurance 183,022 192,356 165,237 151,329 140,967 -14.69% Professional Services 6,337 19,540 25,408 25,408 25,546 0.54% Contract Services 384,688 361,904 410,000 400,000 460,000 12.20% Lease/Rent Expense 11,034 20,964 20,600 20,600 20,600 0.00% Maintenance & Repair 205,183 203,087 280,080 280,080 280,080 0.00% Supplies & Materials 199,864 190,135 333,240 301,760 308,327 -7.48% Training, Conferences & Meetings 19,092 2,735 25,000 25,000 25,000 0.00% Utilities 246,762 272,645 279,800 382,000 362,000 29.38% Debt Service Expense 57,153 55,045 330,727 330,727 324,192 -1.98% Misc. Expense 77,249 87,995 96,100 66,100 81,100 -15.61% Total Expenditures 2,470,410 2,594,798 3,326,416 3,343,229 3,461,596 4.06% CIP & Capital Outlay 2,298,323 467,817 625,646 401,660 601,360 -3.88% Other Financing Uses
Transfers Out 154,571 29,862 576,360 75,000 526,360 -8.68% Transfer to Reserves - - 1,400,000 1,400,000 600,000 -
Total Use of Resources 4,923,304 3,092,477 5,928,422 5,219,889 5,189,316 -12.47% Annual Surplus (Shortfall) $ (1,297,754) $ 482,689 $ 74,745 $ 417,879 $ 268,033 -258.60% Estimated Beg. Fund Balance 3,366,114 2,068,360 2,551,049 2,551,049 2,968,927 16.38% Estimated Ending Fund Balance $ 2,068,360 $ 2,551,049 $ 2,625,793 $ 2,968,927 $ 3,236,961 23.28%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 80, 81 - WATER SYSTEM & CAPITAL OUTLAY
Citywide Summaries

Page 14 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 1,056 63 350 529 350 0.00% Use of Money and Property 197,344 197,132 218,193 219,477 218,193 0.00% Intergovernmental Revenues 49,882 204,822 320,000 425,820 10,000 -96.88% Charges for Services 37,849 54,411 35,000 35,000 35,000 0.00% Other Revenue 4,481 21,747 - - - -
Total Revenues 290,611 478,175 573,543 680,826 263,543 -54.05% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In - - - - - -
Total Resources 290,611 478,175 573,543 680,826 263,543 -54.05% Expenditures
Salaries & Benefits 33,250 23,018 26,908 26,908 28,176 4.71% Insurance 45,301 48,073 54,733 47,667 51,119 -6.60%
Professional Services 22,996 19,206 31,138 33,182 21,197 -31.93% Contract Services 50,847 44,723 45,203 45,203 45,365 0.36% Lease/Rent Expense 1,187 1,350 1,500 1,500 1,500 0.00%
Maintenance & Repair 29,796 50,149 18,622 18,622 33,622 80.55% Supplies & Materials 18,131 12,630 21,052 21,052 21,311 1.23% Training, Conferences & Meetings - - - - - -
Utilities 54,827 64,373 57,500 57,500 57,500 0.00%
Debt Service Expense 7,358 7,033 20,257 20,257 20,770 2.53% Misc. Expense - - 1,050 1,050 1,050 0.00%
Total Expenditures 263,694 270,554 277,964 272,942 281,609 1.31% CIP & Capital Outlay 44,314 205,634 320,000 426,717 - -100.00% Other Financing Uses
Transfers Out - - - - - #DIV/0!
Transfer to Reserves - - - - - -
Total Use of Resources 308,007 476,188 597,964 699,659 281,609 -52.91% Annual Surplus (Shortfall) $ (17,396) $ 1,987 $ (24,421) $ (18,833) $ (18,066) 26.02% Estimated Beg. Fund Balance (765,330) (782,726) (780,739) (780,739) (799,572) -2.41% Estimated Ending Fund Balance $ (782,726) $ (780,739) $ (805,159) $ (799,572) $ (817,638) -1.55%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 84 - AIRPORT
Citywide Summaries

Page 15 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 29,138 36,928 24,000 30,000 24,000 0.00% Use of Money and Property 117,391 138,319 80,000 110,000 80,000 0.00% Intergovernmental Revenues - - - 10,000 - -
Charges for Services 2,839,450 2,891,650 3,362,294 3,242,249 3,728,587 10.89% Other Revenue 752 - - - - -
Total Revenues 2,986,731 3,066,896 3,466,294 3,392,249 3,832,587 10.57% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 272,632 116,280 4,144,012 1,039,243 3,436,069 -17.08% Total Resources 3,259,363 3,183,176 7,610,306 4,431,492 7,268,656 -4.49% Expenditures
Salaries & Benefits 702,895 683,553 854,382 854,382 900,566 5.41% Insurance 89,981 107,041 110,797 102,444 93,403 -15.70% Professional Services 9,674 8,550 20,370 20,370 20,553 0.90% Contract Services 1,287,702 1,459,432 1,259,833 1,249,833 1,250,931 -0.71% Lease/Rent Expense 6,946 26,752 12,700 12,700 12,700 0.00% Maintenance & Repair 115,834 99,361 211,920 211,920 211,920 0.00% Supplies & Materials 256,602 148,287 200,912 185,912 188,022 -6.42% Training, Conferences & Meetings - - - - - -
Utilities 230,883 230,878 213,900 215,750 216,250 1.10% Debt Service Expense 28,117 22,589 107,713 107,713 105,686 -1.88% Misc. Expense 1,029 2,626 2,300 2,300 2,300 0.00%
Total Expenditures 2,729,664 2,789,069 2,994,828 2,963,325 3,002,332 0.25% CIP & Capital Outlay - 183,500 3,812,712 727,936 3,104,769 -18.57% Other Financing Uses
Transfers Out 210,275 - 2,000,000 107,943 1,892,057 -5.40% Transfer to Reserves - - 331,300 331,300 331,300 -
Total Use of Resources 2,939,939 2,972,569 9,138,840 4,130,504 8,330,458 -8.85% Annual Surplus (Shortfall) $ 319,424 $ 210,608 $ (1,528,533) $ 300,989 $ (1,061,803) 30.53% Estimated Beg. Fund Balance 2,522,007 2,841,431 3,052,039 3,052,039 3,353,027 9.86% Estimated Ending Fund Balance $ 2,841,431 $ 3,052,039 $ 1,523,505 $ 3,353,027 $ 2,291,225 50.39%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 85, 88 - BEACH FACILITY & CAPITAL OUTLAY
Citywide Summaries

Page 16 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Revenues
Taxes $ - $ - $ - $ - $ - -
Licenses and Permits - - - - - -
Fines, Forfeitures and Penalties 18,418 22,109 15,000 25,000 20,000 33.33% Use of Money and Property 28,336 23,265 15,000 22,000 15,000 0.00% Intergovernmental Revenues - - - 10,000 - -
Charges for Services 2,274,216 2,505,906 3,695,857 3,811,392 5,141,398 39.11% Other Revenue 752 - - - - -
Total Revenues 2,321,721 2,551,280 3,725,857 3,868,392 5,176,398 38.93% Other Financing Sources
Proceeds from long-term debt - - - - - -
Transfers In 1,284,927 12,000 969,000 969,000 969,000 0.00% Total Resources 3,606,648 2,563,280 4,694,857 4,837,392 6,145,398 30.90% Expenditures
Salaries & Benefits 485,822 429,190 535,338 535,338 568,243 6.15% Insurance 109,450 142,974 149,334 132,740 131,019 -12.26% Professional Services 11,087 11,126 17,727 17,727 17,869 0.80% Contract Services 921,673 1,111,984 1,021,933 1,011,933 1,097,616 7.41% Lease/Rent Expense 5,963 11,069 12,240 12,240 12,240 0.00% Maintenance & Repair 321,626 147,346 436,800 436,800 436,800 0.00% Supplies & Materials 106,096 81,628 148,925 150,467 154,828 3.96% Training, Conferences & Meetings - - - - - -
Utilities 522,468 483,595 351,575 351,575 351,575 0.00% Debt Service Expense 24,557 21,910 97,349 97,349 98,755 1.44% Misc. Expense 1,029 2,625 26,100 26,100 26,100 0.00%
Total Expenditures 2,509,771 2,443,447 2,797,322 2,772,269 2,895,046 3.49% CIP & Capital Outlay - 59,091 - 19,993 - -
Other Financing Uses
Transfers Out 1,272,927 - - - - -
Transfer to Reserves - - 957,000 957,000 957,000 -
Total Use of Resources 3,782,698 2,502,538 3,754,322 3,749,262 3,852,046 2.60% Annual Surplus (Shortfall) $ (176,050) $ 60,741 $ 940,535 $ 1,088,129 $ 2,293,352 -143.83% Estimated Beg. Fund Balance 578,821 402,771 463,512 463,512 1,551,641 234.76% Estimated Ending Fund Balance $ 402,771 $ 463,512 $ 1,404,047 $ 1,551,641 $ 3,844,994 173.85%

ENTERPRISE FUND OPERATING BUDGET SUMMARY
FUND 86, 87 - NW FACILITY & CAPITAL OUTLAY
Citywide Summaries

Page 17 of 62 ends

GENERAL FUND
15,421,714
33%

CAPITAL OUTLAY FUNDS
8,416,535
18%

SPECIAL REVENUE FUNDS
3,079,364
6%

ENTERPRISE FUNDS
18,644,736
39%

CUSTODIAL FUNDS,
1,671,264 , 4%

CITYWIDE EXPENDITURES BY FUND TYPE
$47,233,613

Page 18 of 62 ends

Fund
No.

Fund Name FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change

GENERAL FUND
002 Measure O $ 1,431,900 $ 1,302,305 $ 1,279,000 $ 1,486,000 $ 1,365,000 6.72% 003 Measure K - - 3,524,122 680,085 3,850,529 100.00%
004 Public Art Fund - - 15,000 - 15,000 0.00%
010 General Fund 7,720,483 7,801,571 9,174,279 8,699,698 10,156,185 10.70% Subtotal General Fund 9,152,382 9,103,877 13,992,401 10,865,783 15,386,714 9.96% 022 General Plan 127,543 - 5,000 1,000 5,000 0.00%
052 Transient Occupancy Tax 35,000 26,354 30,000 30,000 30,000 0.00% Total General Fund per Audit Report 9,314,926 9,130,231 14,027,401 10,896,783 15,421,714 9.94%

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 297,348 186,428 128,024 128,024 128,023 0.00% 050 Storm Drain 166,781 93,453 127,482 124,152 307,596 141.29% 051 Capital Projects 388,917 174,967 4,068,521 1,250,370 2,739,051 -32.68% 053 Roadway Impact 6,544 14,196 400,000 400,000 460,000 15.00% 054 Parks and Recreation 9,622 17,541 526,799 275,900 536,799 1.90% 056 Municipal Improvements 145,381 418,956 4,011,664 948,164 3,162,856 -21.16% 060 Hazardous Waste 140,479 77,045 214,850 144,322 181,240 -15.64% 065 Landfill Closure 179,287 114,954 605,456 508,661 900,073 48.66% 076 Army Base 14,555 3,053 3,586 3,586 898 -74.95%
Total Capital Outlay Funds 1,348,916 1,100,593 10,086,381 3,783,179 8,416,535 -16.56%

DEBT SERVICE FUND
040 Firehouse Bonds - - - - - -
Total Debt Service Fund - - - - - -

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 180,000 203,740 230,000 249,278 230,000 0.00% 025 Gas Tax 523,178 381,468 1,075,907 1,022,067 623,602 -42.04% 031 Developers Revolving 89,332 - - - - #DIV/0!
033 Commercial Rehabilitation Loan 34,368 - - - - -
034 CDBG Housing Rehabilitation 16,165 8,404 - - - -
038 Personnel Services District - Fire 502,804 709,111 761,231 696,947 784,740 3.09% 039 Personnel Services District - Police 536,994 558,977 693,504 558,954 737,945 6.41% 055 Liberty Main & Operation Svc District 376,160 521,712 686,360 686,360 703,076 2.44% 091 Street Projects - - - - - -
Total Special Revenue Funds 2,259,000 2,383,411 3,447,002 3,213,606 3,079,364 -10.67%

ENTERPRISE FUNDS
032 Transit 669,168 663,732 907,259 903,259 918,631 1.25% 075 Business Park 180,163 91,054 331,466 347,358 72,676 -78.07% 080 Water System 2,578,912 2,929,650 5,577,062 5,169,889 4,887,956 -12.36% 081 Water Project - Capital Outlay 72,924 - 351,360 50,000 301,360 -14.23% 084 Airport 308,007 487,023 597,964 699,659 281,609 -52.91% 085 Beach Facility 2,729,664 2,789,069 5,326,128 3,422,561 5,225,689 -1.89% 086 NW Facility 2,509,771 2,443,447 3,754,322 3,749,262 3,852,046 2.60% 087 NW Sewer Project - Capital Outlay 1,272,927 - - - - - 088 Beach Sewer Project - Capital Outlay 210,275 - 3,812,712 707,943 3,104,769 -18.57% Total Enterprise Funds 10,531,811 9,403,975 20,658,272 15,049,931 18,644,736 -9.75%

CITYWIDE EXPENDITURE SUMMARY BY FUND
Expenditures

Page 19 of 62 ends

Fund
No.

Fund Name FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change

CITYWIDE EXPENDITURE SUMMARY BY FUND
Expenditures

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 524,488 549,208 522,705 522,705 528,120 1.04% 042 Riverview Point Assessment District - - - - - -
043 Riverview Point Bond Reserve - - - - - -
044 Riverwalk CFD - - 12,000 - 12,000 0.00%
049 Community Facilities District 2004-1 292,818 321,572 308,504 308,504 310,539 0.66% 095 Liberty CFD 804,586 829,650 819,712 819,712 820,605 0.11% Total Custodial Funds 1,621,892 1,700,429 1,662,921 1,650,921 1,671,264 0.50% TOTAL FUNDS $ 25,076,545 $ 23,718,639 $ 49,881,977 $ 34,594,420 $ 47,233,613 -5.31%

Page 20 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Measure O Funded Employees $ 1,431,900 $ 1,302,305 $ 1,279,000 $ 1,486,000 $ 1,365,000 6.72% Measure K Funded Capital Projects - - 2,500,000 250,000 2,250,000 -10.00% Public Art Fund - - 15,000 - 15,000 0.00%
City Council 122,810 128,993 125,691 125,415 127,553 1.48% City Manager 275,316 260,402 342,379 300,118 307,992 -10.04% City Administration 116,504 156,068 405,401 291,025 396,703 -2.15% City Clerk 189,483 187,572 189,848 186,698 272,219 43.39% Finance 123,545 122,251 149,051 149,051 142,641 -4.30%
Information Technology 167,097 162,473 184,896 184,896 196,010 6.01% Building Department 172,797 154,482 208,320 168,845 180,867 -13.18% Planning 341,619 194,069 341,903 303,192 315,014 -7.86% Code Enforcement 35,223 46,437 63,869 53,610 39,093 -38.79% Economic Development 7,846 8,341 32,352 11,727 291,996 802.56% City Hall Bldg/Grounds 81,469 170,416 85,229 102,782 92,329 8.33% Swimming Pool 131,928 129,652 157,330 155,682 152,327 -3.18% Community Center 35,392 34,541 36,024 34,869 37,433 3.91% Corporation Yard 134,001 131,454 161,552 159,331 165,340 2.34% Senior Center 30,333 29,634 37,197 36,333 36,676 -1.40% Parks 250,613 206,155 240,868 267,801 247,168 2.62%
Street 178,293 218,645 209,464 225,298 211,819 1.12%
Public Works Administration 61,922 26,744 31,607 38,851 31,213 -1.25% Library 17,591 18,507 22,043 20,112 21,193 -3.86%
Fire 1,974,457 1,883,900 2,269,103 2,057,603 2,387,417 5.21% Police 3,208,467 3,497,612 3,688,820 3,651,201 3,967,076 7.54% Recreation 63,777 33,225 49,300 33,225 54,841 11.24%
Transient Occupancy Tax 35,000 26,354 30,000 30,000 30,000 0.00% General Plan 127,543 - 5,000 1,000 5,000 0.00%
Contribution Section 115 Trust - - - - 200,000 100.00%
Transfers within General Fund - - 1,024,122 430,085 1,600,529 56.28% Transfers Out - - 142,031 142,031 281,266 98.03%
TOTAL GENERAL FUND EXPENDITURES $ 9,314,926 $ 9,130,231 $ 14,027,401 $ 10,896,783 $ 15,421,714 Annual Percentage Change -1.98% 19.35% 9.94%

GENERAL FUND EXPENDITURE BY FUNCTION
Expenditures

Page 21 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Expenditures
Salaries & Benefits $ 2,139,511 $ 1,986,503 $ 2,717,001 $ 2,360,621 $ 2,976,368 9.55% Measure O Funded Employees 1,431,900 1,302,305 1,279,000 1,486,000 1,365,000 6.72% Insurance 211,903 314,504 306,921 287,178 253,658 -17.35% Professional Services 380,839 433,769 441,401 416,381 469,148 6.29% Contract Services 3,912,230 3,738,900 4,024,964 3,965,259 4,418,625 9.78% Lease/Rent Expense 14,607 16,070 35,793 35,793 37,793 5.59% Maintenance & Repair 320,280 420,147 430,545 439,761 443,945 3.11% Supplies & Materials 289,790 295,070 397,796 381,308 408,123 2.60% Training, Conferences & Mtgs 41,049 30,383 62,750 51,901 57,400 -8.53% Utilities 315,630 327,566 314,157 316,710 324,996 3.45% Debt Service Expense 123,971 125,734 127,525 127,525 129,356 1.44% Misc. Expense 132,650 139,280 213,430 166,265 205,506 -3.71% SUBTOTAL GENERAL FUND OPERATIONS 9,314,360 9,130,231 10,351,282 10,034,701 11,089,919 7.14% Contribution Section 115 Trust - - - - 200,000 100.00%
Measure K Funded Capital Projects - - 2,500,000 250,000 2,250,000 -10.00% Capital Outlay 566 - 9,966 39,966 - -100.00%
TOTAL USE OF RESOURCES 9,314,926 9,130,231 12,861,248 10,324,667 13,539,919 5.28% Transfers within General Fund - - 1,024,122 430,085 1,600,529 56.28% Transfers Out - - 142,031 142,031 281,266 98.03%
TOTAL GENERAL FUND EXPENDITURES $ 9,314,926 $ 9,130,231 $ 14,027,401 $ 10,896,783 $ 15,421,714 Annual Percentage Change -1.98% 19.35% 9.94%

GENERAL FUND EXPENDITURE BY CATEGORY
Salaries & Benefits,
2,976,368 , 19%
Measure O
Funded
Employees,
1,365,000 , 9%
Insurance,
253,658 , 1.6%
Professional Services,
469,148 , 3%
Contract Services,
4,418,625 , 29%
Lease/Rent
Expense, 37,793 ,

0.2%
Maintenance &
Repair, 443,945 ,
3%
Supplies &
Materials,
408,123 , 3%
Training,
Conferences &
Mtgs, 57,400 ,

0.5%
Utilities,
324,996 , 2.1%
Debt Service
Expense,
129,356 , 1%
Misc. Expense,
205,506 , 1.3%
Contribution Section
115 Trust, 200,000 ,
Transfers Out, 1.3%
281,266 , 0.1%
Transfers within General Fund, 1,600,529 , 5%
Measure K Funded
Capital Projects,
2,250,000 , 15%
Expenditures

Page 22 of 62 ends

GENERAL FUND
13,702,819
33%

CAPITAL OUTLAY FUNDS
3,588,589
8%

SPECIAL REVENUE FUNDS
3,029,035
7%

ENTERPRISE FUNDS
20,066,477
48%

CUSTODIAL FUNDS
1,649,463
4%

CITYWIDE REVENUE BY FUND TYPE
$42,036,383

Page 23 of 62 ends

Fund
No.

Fund Name FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change

GENERAL FUND
002 Measure O $ 1,431,900 $ 1,302,305 $ 1,279,000 $ 1,486,000 $ 1,365,000 6.72% 003 Measure K - 436,493 4,204,000 1,981,000 2,340,000 -44.34% 004 Public Art Fund - - 15,000 - 15,000 0.00%
010 General Fund 7,993,575 8,304,482 9,195,400 8,713,401 9,956,184 8.27% Subtotal General Fund 9,425,475 10,043,280 14,693,400 12,180,401 13,676,184 -6.92% 022 General Plan 18,940 7,148 7,722 3,028 6,620 -14.27% 052 Transient Occupancy Tax 35,077 31,387 20,030 25,015 20,015 -0.07% Total General Fund per Audit Report 9,479,492 10,081,816 14,721,151 12,208,444 13,702,819 -6.92%

CAPITAL OUTLAY FUNDS
012 Vehicle Replacement 170,804 128,006 128,000 128,006 128,000 0.00% 050 Storm Drain 31,486 31,594 165,031 165,031 304,266 84.37% 051 Capital Projects 569,373 174,967 2,355,809 700,370 1,501,339 -36.27% 053 Roadway Impact 18,143 35,570 250,347 328,999 305,000 -21.83% 054 Parks and Recreation 432,640 168,278 207,640 125,536 190,784 -8.12% 056 Municipal Improvements 692,316 592,356 360,800 364,320 360,800 0.00% 060 Hazardous Waste 137,763 145,785 135,360 143,360 137,400 1.51% 065 Landfill Closure 567,332 678,074 620,000 670,000 661,000 6.61% 076 Army Base 13,327 7,013 - 7 - #DIV/0!
Total Capital Outlay Funds 2,633,184 1,961,642 4,222,987 2,625,629 3,588,589 -15.02%

DEBT SERVICE FUND
040 Firehouse Bonds 1 1 - 1 - -
Total Debt Service Fund 1 1 - 1 - -

SPECIAL REVENUE FUNDS
017 Law Enforcement Grant 190,129 221,358 191,500 223,495 201,500 5.22% 018 Asset Forfeiture 1 3 2 4 2 0.00%
019 ATOD Grant - - - - - -
025 Gas Tax 551,106 577,975 585,295 595,295 607,250 3.75% 031 Developers Revolving 132,684 17 - 11 - -
033 Commercial Rehabilitation Loan 1,989 17,718 - 9 - - 034 CDBG Housing Rehabilitation 31 35 - 21 - -
038 Personnel Services District - Fire 592,053 750,682 709,170 720,783 744,379 4.96% 039 Personnel Services District - Police 595,690 649,409 709,170 724,928 744,379 4.96% 055 Liberty Main & Operation Svc District 713,818 740,863 734,526 731,526 731,526 -0.41% 091 Street Projects - - - 0 - -
Total Special Revenue Funds 2,777,501 2,958,059 2,929,663 2,996,070 3,029,035 3.39%

ENTERPRISE FUNDS
032 Transit 863,058 773,690 907,259 907,259 918,631 1.25% 075 Business Park 225,746 (36,606) 12,900 23,231 12,900 0.00% 080 Water System 3,568,904 3,570,304 4,251,806 4,187,767 4,555,989 7.15% 081 Water Project - Capital Outlay 56,646 4,862 1,751,360 1,450,000 901,360 -48.53% 084 Airport 290,611 478,175 573,543 680,826 263,543 -54.05% 085 Beach Facility 3,208,471 3,066,896 3,466,294 3,392,249 3,832,587 10.57% 086 NW Facility 3,606,648 2,563,280 3,737,857 3,880,392 5,188,398 38.81% 087 NW Sewer Project - Capital Outlay - - 957,000 957,000 957,000 100.00% 088 Beach Sewer Project - Capital Outlay 50,891 116,280 4,144,012 1,039,243 3,436,069 -17.08% Total Enterprise Funds 11,870,975 10,536,881 19,802,031 16,517,966 20,066,477 1.34%

CITYWIDE REVENUE SUMMARY BY FUND
Revenues

Page 24 of 62 ends

Fund
No.

Fund Name FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change

CITYWIDE REVENUE SUMMARY BY FUND
Revenues

CUSTODIAL FUNDS
041 Community Facilities District 2006-1 531,298 523,737 522,701 522,098 522,098 -0.12% 042 Riverview Point Assessment District - - - - - -
043 Riverview Point Bond Reserve - - - - - -
049 Community Facilities District 2004-1 311,032 309,071 308,501 308,181 308,181 -0.10% 095 Liberty CFD 863,100 857,958 819,708 819,184 819,184 -0.06% Total Custodial Funds 1,705,429 1,690,767 1,650,910 1,649,463 1,649,463 -0.09% TOTAL FUNDS $ 28,466,581 $ 27,229,165 $ 43,326,743 $ 35,997,573 $ 42,036,383 -2.98%

Page 25 of 62 ends

FY 23/24
Audited
FY 24/25
Audited
FY 25/26
Budget
FY 25/26
Projected
FY26/27
Proposed
Budget
% Change
Taxes $ 5,260,986 $ 5,482,030 $ 5,731,386 $ 5,916,184 $ 5,944,022 3.71% Measure O 1,431,900 1,302,305 1,279,000 1,486,000 1,365,000 6.72% Measure K - 436,493 1,704,000 1,981,000 1,820,000 6.81% Transient Occupancy Tax 35,062 31,368 20,000 25,000 20,000 0.00% Franchises, Licenses and Permits 1,530,995 1,282,568 1,219,761 1,071,120 1,050,350 -13.89% Fines, Forfeitures and Penalties 22,148 28,115 20,400 28,857 20,400 0.00% Use of Money and Property 335,415 649,764 428,744 443,257 318,504 -25.71% Intergovernmental Revenues 106,510 - - 62,282 - -
Charges for Services 557,998 553,164 316,248 270,350 294,658 -6.83% Other Revenue 74,508 189,672 19,966 66,784 10,000 -49.91% SUBTOTAL GENERAL FUND RESOURCES 9,355,521 9,955,480 10,739,504 11,350,834 10,842,934 0.96% Transfers In - Interfund Loan - - 2,500,000 - 520,000 -79.20% Transfers within General Fund - - 1,024,122 430,085 1,600,529 56.28% Transfers In 123,971 125,734 457,525 427,525 739,356 61.60% TOTAL GENERAL FUND RESOURCES $ 9,479,492 $ 10,081,214 $ 14,721,151 $ 12,208,444 $ 13,702,819 Annual Percentage Change 6.35% 21.10% -6.92%

GENERAL FUND REVENUE BY CATEGORY
Taxes,
5,944,022 ,
44%
Measure O ,
1,365,000 ,
10%
Measure K,
1,820,000 ,
13%
Franchises, Licenses
and Permits,
384,726,
8%
Use of Money and
Property,
318,504 ,
2%
Charges for
Services,
294,658 ,
2%
Other
Revenue,
50,400 , 0%
Transfers In,
2,859,885 ,
21%
Revenues

Page 26 of 62 ends

Major Recurring Revenue Sources
FY 23/24
Audited
% of
Revenue
FY 24/25
Audited
% of
Revenue
FY 25/26
Projected
% of
Revenue
FY26/27
Budget
% of
Total
Revenue
Utility Service Fees $ 8,464,438 34.23% 8,867,610 $ 35.23% 11,205,177 $ 38.33% $ 13,424,974 43.34% Sales Tax (including Measure O & K) $ 2,723,550 11.01% 2,572,138 $ 10.22% 4,890,800 $ 16.73% $ 4,481,700 14.47% Property Tax $ 2,733,154 11.05% 2,933,494 $ 11.65% 3,148,581 $ 10.77% $ 3,250,073 10.49% Community Facilities District Assessments $ 1,854,256 7.50% $ 1,969,104 7.82% $ 2,132,866 7.30% $ 2,203,283 7.11% Development Fees (including Cannabis Fees) 2,386,424 $ 9.65% 1,355,188 $ 5.38% 1,302,710 $ 4.46% $ 1,523,571 4.92% Motor Vehicle In-Lieu Taxes $ 1,056,479 4.27% 1,115,029 $ 4.43% 1,185,728 $ 4.06% $ 1,244,250 4.02% Franchise Fees $ 750,169 3.03% 819,087 $ 3.25% 809,036 $ 2.77% $ 809,621 2.61% Gas Tax (including SB1) $ 536,539 2.17% 560,592 $ 2.23% 577,295 $ 1.97% $ 599,250 1.93% Public Safety Fees & Grants $ 384,347 1.55% 562,593 $ 2.23% 356,537 $ 1.22% $ 355,000 1.15% Interest Income $ 1,027,622 4.16% 1,647,929 $ 6.55% 1,176,554 $ 4.02% $ 686,707 2.22% Total Major Recurring Revenues $ 21,916,977 88.63% 22,402,765 $ 88.99% 26,785,283 $ 91.61% 28,578,429 $ 92.26%

MAJOR RECURRING REVENUE SOURCES
The City of Rio Vista relies on several major ongoing revenue sources for its annual budget. The most significant of these revenue sources, based on the percentage of the total revenue budget, are: 1) Utility Service Fees; 2) Sales and Use Tax (including Measure O & K); 3) Property Taxes; 4) Community Facilities District Assessments; 5) Development Fees (including Cannabis Fees); 6) Motor Vehicle In-Lieu Taxes; 7) Franchise Fees; 8) Gas Tax (including SB1); 9) Public Safety Fees & Grants, and 10) Interest Income.

Utility Service Fees,
$13,424,974
Sales Tax (including Measure O
& K), $4,481,700
Property Tax, $3,250,073
Community Facilities District
Assessments, $2,203,283
Development Fees (including
Cannabis Fees), $1,523,571
Motor Vehicle In-Lieu Taxes,
$1,244,250
Franchise Fees, $809,621
Gas Tax (including SB1),
$599,250
Public Safety Fees & Grants,
$355,000
Interest Income, $686,707
Revenues

Page 27 of 62 ends

Special
Revenue
Parks and
Recreation
Municipal
Improvement
Landfill
Closure
Personnel
Services
District Police
Transit TOTALS
Revenues
Intergovernmental - Grants 41,000 176,000 217,000
- - 41,000 - 176,000 217,000
Expenditures
To appropriate new funds
CO007 Vehicle - Transit Bus Replacement 176,000 176,000 CO010 Equipment - Flock ALPR Camera System
Citywide 20,000 20,000
CO038 Equipment - Vehicle Radio Upgrade 20,000 20,000
NEW Equipment - Wide Rotary Cutting Mower 20,000 20,000 NEW Equipment - Chipper Funded by SB1383 Grant 41,000 41,000 NEW Other Improvement - Beautify vacant store
front with owners 30,000 30,000
NEW Vehicle - Fire Ladder Truck 1,800,000 1,800,000
NEW Equipment - Fire Emergency Generator 120,000 120,000 NEW Bldg Improv - Pickleball Courts (Double) 200,000 200,000 NEW Bldg Improv - Baseball Field with Dirt Infield &
Backstop 75,000 75,000
NEW Other Improv - Beautification of Boat Launch
Area 20,000 20,000
NEW Bldg Improv - Boat Launch Flood Wall
Improvement 30,000 30,000
NEW Bldg Improv - Sierra Park - Horseshoe Pit & Dog
Park with Shade Sail 35,000 35,000
NEW Bldg Improv - Shade Structure at Liberty TOT
Playground 30,000 30,000
NEW Other Improvement - Airport Road Tree Project
Phase II 50,000 50,000
PD002 Vehicle - Two Police Vehicle 197,000 197,000
440,000 1,950,000 61,000 237,000 176,000 2,864,000
Other Sources/Uses
Personnel Svc District - Police 237,000 237,000
Landfill Closure 20,000 20,000
Parks and Recreation 440,000 440,000
Municipal Improvements 1,950,000 1,950,000
440,000 1,950,000 20,000 237,000 - 2,647,000
Net Annual Activity - - - - - -
Enterprise
Funds
Capital Outlay
City of Rio
Vista
of
Rio
Vist
a
Capital Outlay

Page 28 of 62 ends

General
Fund
Measure K
Project
Capital
Projects
Storm Drain Water Water CIP Beach
Sewer CIP TOTALS
Revenues
Intergovernmental - Grants - 641,040 641,040
American Rescue Plan Funding 1,212,712 1,212,712
- 641,040 - - - 1,212,712 1,853,752
Expenditures
To appropriate new funds
CC002 City Hall ADA Remodel - Council Chambers/Office 195,000 195,000 CC004 New Accounting System 200,000 200,000
PW022 LGI 18 Acre New Park Phase I 96,799 96,799
PW029 Highway Safety Improvement Program - Bike Facility Upgrades - Cycle 11 299,210 299,210
PW030 Highway Safety Improvement Program - Pedestrian
Crossings - Cycle 11 241,830 241,830
PW031 Sidewalk Extension River Road to Front Street 100,000 100,000 PW033 Police Modular Building - Preliminary Phase 93,500 93,500 PW035 Measure K Roadway Improvement 2,250,000 2,250,000 PW036 Public Works Corp Yard Modular Bldg 275,000 275,000 NEW Storm Drain Closed Circuit Television (CCTV) Project 200,000 200,000 PW039 ADA Self-Evaluation & Transition Plan 25,000 25,000 SW012 Beach & NW Wastewater Plants Consolidation 1,212,712 1,212,712 SW013 Interim Beach Plant Improvements 1,892,057 1,892,057 WT009 Well Replacement Plan - Study - CIP Preliminary 300,000 300,000 WT010 Waterline Replacement - Continue 301,360 301,360
2,250,000 1,526,339 200,000 300,000 301,360 3,104,769 7,682,468 Other Sources/Uses
Transfer in - Municipal Improvement 563,500 563,500
Transfer in - Park and Recreation 96,799 96,799
Transfer in - Business Park 25,000 25,000
Transfer in - Water 200,000 301,360 501,360
Transfer in - Beach Facility 1,892,057 1,892,057
Water 300,000 300,000
Measure K Fund 1,730,000 1,730,000
Interfund Loan - General Fund 200,000 200,000
Interfund Loan - Municipal Improvement 520,000 520,000
2,250,000 885,299 200,000 300,000 301,360 1,892,057 5,828,716 Net Annual Activity - - - - - - -
Capital Project Enterprise Funds
City of Rio
Vista
City of
Rio
Capital Improvement Projects Vista

Page 29 of 62 ends

Transfer Out from Fund Transfer In to Fund Purpose
FY 25/26
Projected
FY26/27
Proposed
Transfer Out Transfer In
General Fund - Measure K General Fund 010 Offset General Fund 010 Deficit by Measure K 430,085 1,600,529 General Fund Transit Potential farebox penalty 8,000 8,000 General Fund Storm Drain Storm Drain Closed Circuit Television (CCTV) Project - 200,000 General Fund Storm Drain Funding to cover budget deficit 134,031 73,266 Gas Tax Capital Projects PW029-HSIP Bike Facility Upgrades -Cycle 11 27,690 - Gas Tax Capital Projects PW030-HSIP Pedestrian Crossings -Cycle 11 27,280 - Gas Tax Capital Projects PW034-Front Street Sidewalk Completion 30,000 - Transit NW Facility Rental for Office Space 12,000 12,000 Personnel Services District -
Fire
Vehicle Replacement Fire Dept Vehicle Reserve
78,000 78,000
Capital Projects Beach Sewer Project - Capital
Outlay
Use of American Rescue Plan Fund - Wastewater Plants
Consolidation Project (SW012) 600,000 1,212,712
Parks and Recreation Capital Projects LGI 18 Acre New Park Phase I - 96,799 Parks and Recreation Capital Projects Shade Structures at City Parks 185,900 - Municipal Improvements Measure K Interfund loan financing for Roadway Improvement - 520,000 Municipal Improvements General Fund Energy Saving Project Loan Payment - City Hall 127,525 129,356 Municipal Improvements Capital Projects City Hall Improvement - 195,000 Municipal Improvements Capital Projects Police Modular Building 6,500 93,500 Municipal Improvements Capital Projects Public Works Corp Yard Modular Bldg - 275,000 Municipal Improvements Capital Projects Community Center Improvement 148,000 - Landfill Closure General Fund Excess Franchise Fee to fund General Operation 280,000 560,000 Business Park General Fund Recreational Activities 20,000 20,000 Business Park General Fund Cannabis Businesses Compliance Audit - 30,000 Business Park Capital Projects ADA Self-Evaluation & Transition Plan 125,000 - Water Vehicle Replacement Fire Dept Vehicle Reserve 25,000 25,000 Water Water Project - Capital Outlay Funding Source for Water CIP Projects 50,000 301,360 Water Capital Projects Funding for New Accounting System Software - 200,000 Water Water Project - Capital Outlay Capital Reserve per Rate Study 1,400,000 600,000 Beach Facility Beach Sewer Project - Capital
Outlay
Funding Source for Beach Facility CIP Projects
107,943 1,892,057
Beach Facility Beach Sewer Project - Capital
Outlay
Capital Reserve per Rate Study
331,300 331,300
NW Facility NW Sewer Project - Capital Outlay Capital Reserve per Rate Study 957,000 957,000 Total Interfund Transfers 5,111,254 $ $ 9,410,879

SCHEDULE OF INTERFUND TRANSFERS
Appendix 7

Page 30 of 62 ends

Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
Mayor/City Council
MAYOR 6,420 4,800 1,166 12,386 6,420 4,800 1,061 12,281 -0.84% VICE MAYOR 6,420 - 799 7,219 6,420 - 694 7,114 -1.45%
COUNCIL MEMBER 1 6,420 - 799 7,219 6,420 - 694 7,114 -1.45% COUNCIL MEMBER 2 6,420 - 799 7,219 6,420 - 694 7,114 -1.45% COUNCIL MEMBER 3 6,420 - 799 7,219 6,420 - 694 7,114 -1.45% Subtotal of Mayor/City Council 32,100 4,800 4,362 41,262 32,100 4,800 3,838 40,738 -1.27% Executive
City Manager
CITY MANAGER 221,450 4,800 156,847 383,097 230,000 4,800 168,250 403,050 5.21% HR MANAGER 127,644 - 59,779 187,423 137,344 - 27,161 164,506 -12.23% PT TEMP SOCIAL MEDIA INTERN - - - - 33,201 - 3,590 36,791 100.00% *** PT TEMP HR ADMIN 32,234 - 4,012 36,246 33,201 - 3,590 36,791 1.50% Subtotal of City Manager 381,328 4,800 220,638 606,766 433,746 4,800 202,590 641,137 5.66% City Clerk
ASSISTANT CITY MANAGER/CITY CLERK 140,277 - 112,899 253,175 151,619 - 124,099 275,718 8.90% PT TEMP CITY CLERK ASSISTANT 32,234 - 4,012 36,246 33,201 - 3,590 36,791 1.50% Subtotal of City Clerk 172,511 - 116,911 289,421 184,820 - 127,689 312,509 7.98% Finance
FINANCE DIRECTOR 158,298 - 60,190 218,488 166,865 - 59,464 226,329 3.59% ACCOUNTANT I 89,823 3,203 32,206 125,232 81,999 2,921 29,364 114,283 -8.74% SENIOR ACCOUNT CLERK 83,340 2,969 59,763 146,072 71,225 2,532 50,185 123,942 -15.15% ACCOUNT CLERK II 63,814 2,718 13,768 80,301 65,883 2,807 14,406 83,097 3.48% ACCOUNT CLERK II A 63,810 2,718 26,855 93,383 65,692 2,799 26,395 94,886 1.61% PT TEMP ACCOUNT CLERK I 24,050 - 2,993 27,043 24,771 - 2,678 27,449 1.50% Subtotal of Finance 483,135 11,608 195,775 690,519 476,434 11,059 182,492 669,986 -2.97% Community Development
CD ECONOMIC DIRECTOR 200,997 - 68,589 269,586 - - - - -100.00% ** ECONOMIC DEVELOPMENT MANAGER - - - - 172,727 - 60,601 233,328 100.00% *** CD ADMIN 71,998 2,560 42,755 117,313 74,129 2,637 42,834 119,601 1.95% BLDG INSPECTOR 94,165 3,816 47,380 145,361 - - - - -100.00% Subtotal of Economic Development 367,160 6,376 158,724 532,260 246,856 2,637 103,436 352,929 -33.69% %
Change
Authorized Positions Salary and Benefits Listing by Department Department Authorized Position Title
FY26/27
Proposed
FY25/26
Adopted
Appendix 1

Page 31 of 62 ends

Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
Total
Salaries
Total
Other Pay
Employer
Paid
Benefits
Total Salaries
and Benefits
%
Change
Authorized Positions Salary and Benefits Listing by Department Department Authorized Position Title
FY26/27
Proposed
FY25/26
Adopted
Appendix 1
Fire
FIRE CHIEF 151,436 2,000 225,180 378,616 163,574 2,000 257,868 423,442 11.84% FIRE BATTALION CHIEF - - - - 148,972 2,000 64,667 215,639 100.00% ** FIRE CAPTAIN 1 117,469 33,000 80,259 230,729 128,172 33,000 73,758 234,930 1.82% FIRE CAPTAIN 2 131,968 33,000 71,640 236,608 144,406 33,000 61,336 238,742 0.90% FIRE CAPTAIN 3 160,493 33,000 217,596 411,089 167,094 33,000 241,354 441,448 7.38% FIRE ENGINEER 1 115,183 33,000 198,484 346,667 119,753 33,000 217,511 370,264 6.81% FIRE ENGINEER 2 127,469 33,000 38,867 199,337 135,838 33,000 36,366 205,204 2.94% FIRE ENGINEER 3 159,883 33,000 74,111 266,994 116,105 33,000 65,988 215,093 -19.44% FIRE ENGINEER 4 110,859 33,000 46,458 190,317 121,341 33,000 45,462 199,802 4.98% FIRE ENGINEER 5 92,800 33,000 57,051 182,851 101,219 33,000 58,623 192,842 5.46% FIRE ENGINEER 6 108,403 33,000 60,029 201,432 124,022 33,000 61,014 218,036 8.24% PARAMEDIC/FIREFIGHTER 1 101,495 33,000 59,846 194,340 104,050 33,000 46,371 183,420 -5.62% PARAMEDIC/FIREFIGHTER 2 106,059 33,000 68,993 208,052 101,844 33,000 55,788 190,632 -8.37% PARAMEDIC/FIREFIGHTER 3 113,307 33,000 61,366 207,673 106,366 33,000 58,913 198,279 -4.52% Subtotal of Fire 1,596,824 398,000 1,259,880 3,254,705 1,782,755 400,000 1,345,020 3,527,775 8.39% Police *
COMMUNITY SVC OFFICER 54,125 3,216 25,559 82,899 58,462 3,372 26,623 88,457 6.70% COMMUNITY SVC OFFICER 1 - - - - 61,335 3,476 25,656 90,467 100.00% *** POLICE RECORD TECHNICIAN 65,064 3,610 27,180 95,853 66,984 3,679 26,697 97,360 1.57% PT TEMP POLICE RECORDS MANAGER 37,260 - 4,637 41,897 38,380 - 4,150 42,529 1.51% PT TEMP COMMUNITY SVC OFFICER 27,033 - 3,364 30,397 - - - - -100.00% ** Subtotal of Police 183,482 6,826 60,740 251,046 225,160 10,527 83,126 318,813 26.99% Public Works
DIRECTOR OF PW 162,043 500 126,229 288,772 166,865 500 135,010 302,375 4.71% PW SUPERINTENDENT 129,408 500 60,259 190,166 176,497 500 106,751 283,748 49.21% MECHANIC 100,087 14,936 90,226 205,248 91,228 13,658 46,320 151,206 -26.33% PUBLIC WORKS PROGRAM MANAGER 129,408 500 40,087 169,994 139,879 500 39,684 180,062 5.92% PUBLIC WORKS SUPERVISOR 152,660 500 81,675 234,834 140,513 500 109,848 250,861 6.82% UTILITY WORKER TECHNICIAN 85,279 12,800 35,868 133,946 92,031 13,774 38,316 144,120 7.60% UTILITY WORKER TECHNICIAN A 81,793 12,297 52,508 146,598 88,223 13,225 51,849 153,297 4.57% SENIOR MAINT WORKER B 101,660 15,163 82,403 199,226 107,285 15,974 88,928 212,186 6.51% MAINTENANCE WORKER II 87,400 13,106 74,327 174,833 90,436 13,544 79,026 183,006 4.67% MAINTENANCE WORKER II A 88,449 13,257 46,018 147,723 93,003 13,914 50,034 156,951 6.25%

Page 32 of 62 ends

Page 33 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Revenues
Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change
FUND 002 MEASURE O
002-0530-5324 Measure O Taxes 1,431,900 1,302,305 1,279,000 1,486,000 1,365,000 86,000 TOTAL 002 MEASURE O 1,431,900 1,302,305 1,279,000 1,486,000 1,365,000 86,000 -
FUND 003 MEASURE K
003-0530-5324 Measure K Taxes - 436,493 1,704,000 1,981,000 1,820,000 116,000 003-0590-5990 Transfer In - - 2,500,000 - 520,000 (1,980,000) TOTAL 003 MEASURE K - 436,493 4,204,000 1,981,000 2,340,000 (1,864,000) -
FUND 004 PUBLIC ART FUND
004-0540-5427 Public Art Fee - - 15,000 - 15,000 -
TOTAL 004 PUBLIC ART FUND - - 15,000 - 15,000 -
FUND 10 GENERAL FUND -
010-0510-5101 Secured Property Tax 2,555,758 2,699,028 2,884,275 2,884,275 3,028,489 144,214 010-0510-5103 Unsecured Property Tax 115,861 88,541 121,981 121,981 121,981 - 010-0510-5105 Supplemental Property Tax 39,500 96,323 76,141 76,141 76,141 - 010-0510-5110 Unitary Taxes 43,997 48,414 56,879 56,879 56,879 - 010-0510-5120 Property Tax Prior Year Adjustment (4,347) 24,578 (5,000) 37,590 (5,000) - 010-0510-5199
Administration Charges by Solano
County (32,677) (38,201) (43,200) (43,200) (43,200) -
010-0510-5702 Weed Abatement - - 4,999 4,999 - (4,999)
010-0510-5704
Vehicle License Fee - SB1096 - Property
Tax 1,044,139 1,099,256 1,170,433 1,170,433 1,228,955 58,522 010-0510-5705 Fish & Wildlife Tax Distribution 132 132 - 132 - - 010-0510-5708 Pilt-Payment in Lieu of Taxes - 74 - 76 - - 010-0510-5712 Homeowners Property Tax Relief 14,931 14,679 14,783 14,783 14,783 - 010-0510-5824 Police Service Fees - Admin Citations 7,700 2,100 8,750 8,750 - (8,750) 010-0530-5301 Business License 61,417 71,666 60,000 60,000 60,000 - 010-0530-5306 Business License SB-1186 2,082 2,466 1,300 2,387 2,000 700 010-0530-5324 Sales & Use Tax 1,291,651 1,269,833 1,276,800 1,423,800 1,296,700 19,900 010-0530-5325 Real Property Transfer Tax 95,722 78,557 75,000 70,000 70,000 (5,000) 010-0530-5328 Municipal Service Tax 83,980 85,043 83,000 83,000 83,000 - 010-0540-5310 Franchise Fees - Cable TV 159,080 149,655 155,000 138,000 138,000 (17,000) 010-0540-5312 Franchise Fees - PG&E 104,144 108,370 111,621 111,036 111,621 - 010-0540-5400 Planning Application Fees 11,351 18,934 17,000 17,000 17,000 - 010-0540-5402 Dog License 11,987 11,502 12,000 10,021 11,000 (1,000) 010-0540-5408 Building Permits 302,911 162,949 175,890 100,000 163,598 (12,292) 010-0540-5410 Demolition Permits 255 510 350 510 350 -
010-0540-5412 Electrical Permits 56,093 32,132 30,565 30,565 28,619 (1,946) 010-0540-5413 Energy Permits 37,276 14,308 22,665 10,000 20,824 (1,841) 010-0540-5414 Grading Permits 130 - 2,000 130 2,000 -
010-0540-5418 Mechanical Permits 90,737 57,728 48,000 48,000 26,944 (21,056) 010-0540-5422 Plumbing Permits 49,825 28,778 26,740 22,000 24,899 (1,841) 010-0540-5423 Solar Electric 107,592 94,355 63,640 63,640 62,884 (756) 010-0540-5424 Special Events Permit/Application 594 525 375 375 375 - 010-0540-5426 Imaging Fee 10,621 7,076 4,860 4,860 4,594 (266) 010-0540-5428 Mapping Fee 10,600 7,063 4,860 4,860 4,594 (266) 010-0540-5429 Training Recovery Fee 14,253 9,733 6,380 6,380 6,030 (350) 010-0540-5430 Fire Code Inspections / Permits 12,017 10,760 7,200 3,500 6,570 (630) 010-0540-5862 Solar Plan Check 26,949 15,535 17,000 10,000 16,133 (867) 010-0540-5867 Encroachment Permit 365 (61,362) 4,000 4,000 4,000 - 010-0550-5501 Forfeitures/Penalties 4,581 4,570 3,400 3,000 3,400 - 010-0550-5503 Other Court Fines/Traffic 15,444 21,533 15,000 23,857 15,000 - 010-0550-5896 Parking Fines 2,122 2,013 2,000 2,000 2,000 - 010-0560-5303 Asset Sale 7,000 - - - - -
010-0560-5601 Interest Income 272,172 553,866 350,000 380,000 250,000 (100,000) 010-0560-5603 Rent - Real Property 30,530 30,234 26,000 30,000 26,000 - 010-0560-5604 PARS TRUST - Change in Plan Value 60,012 56,595 - - - -

REVENUES

Page 34 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Revenues
Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

REVENUES
010-0560-5605 Rental - Comcast 11,027 9,431 22,214 22,214 22,459 245 010-0560-5902 Natural Gas Royalties 10,231 54,091 30,000 11,000 20,000 (10,000) 010-0570-5704 Motor Vehicle In Lieu 12,340 15,773 15,295 15,295 15,295 - 010-0570-5753 Grant Revenue 106,510 - - 62,282 - -
010-0580-5811 General Plan 2001 Reimb. Fee 8,869 3,317 5,416 2,200 4,942 (474) 010-0580-5821 Boat Launch Fees 46,386 38,275 45,000 36,000 40,000 (5,000) 010-0580-5824 Police Service Fees 14,547 19,021 15,000 15,000 15,000 - 010-0580-5826 Fire Services Fees 10,683 103,416 15,000 15,000 15,000 - 010-0580-5828 Delta Fire District 146,823 220,493 100,000 100,000 100,000 - 010-0580-5831 Engineering & Inspection Fees 34,281 47,593 20,000 20,000 20,000 - 010-0580-5832 Cannabis Facility Fee 123,583 143,411 123,315 123,315 123,315 - 010-0580-5833 Cannabis Developer Fee 336,702 396,273 310,000 300,000 200,000 (110,000) 010-0580-5861 Plan Check Fees 272,628 114,040 99,460 70,000 92,726 (6,734) 010-0580-5862 Solar Plan Check 433 203 - 541 - -
010-0580-5895 New Home Construction (Fire) 1,080 - - - - - 010-0590-5920 Miscellaneous Revenue 14,495 132,977 10,000 54,569 10,000 - 010-0590-5921 Garage Sales 500 485 400 400 400 -
010-0590-5928 Adopt A Tree Program - - - 2,250 - -
010-0590-5930 Donations - - 9,966 9,966 - (9,966)
010-0590-5936 Donations - Fire Dept - 100 - - - -
010-0590-5990 Transfer In 123,971 125,734 177,525 147,525 179,356 1,831 010-0590-5990 Transfer In - Landfill Franchise Fee - - 280,000 280,000 560,000 280,000 010-0590-5990 Transfer In - Measure K Offset Deficit - - 1,024,122 430,085 1,600,529 576,407 TOTAL FUND 010 7,993,575 8,304,482 9,195,400 8,713,401 9,956,184 760,785 -
SUBTOTAL GENERAL FUND - 002, 003, 004 & 010 9,425,475 10,043,280 14,693,400 12,180,401 13,676,184 (1,017,215) -
FUND 22 GENERAL PLAN -
022-0560-5601 Interest Income 4,438 2,123 500 28 30 (470) 022-0590-5920 Misc. Revenue - 602 - - -
022-0580-5807 General Plan Revision Fee 14,501 4,423 7,222 3,000 6,590 (632) TOTAL GENERAL PLAN FUND 18,940 7,148 7,722 3,028 6,620 (1,102) FUND 52 TRANSIENT OCCUPANCY TAX -
052-0530-5318 Transient Occupancy Tax 35,062 31,368 20,000 25,000 20,000 - 052-0560-5601 Interest Income 15 19 30 15 15 (15)
TOTAL TRANSIENT OCCUPANCY TAX 35,077 31,387 20,030 25,015 20,015 (15) TOTAL GENERAL FUND per Audit Report 9,479,492 10,081,816 14,721,151 12,208,444 13,702,819 (1,018,332) -
FUND 12 VEHICLE REPLACEMENT FUND -
012-0560-5601 Interest Income 23 6 - 6 - -
012-0580-5827 Funding from Delta Fire District 25,000 25,000 25,000 25,000 25,000 - 012-0590-5990 Transfer In 145,781 103,000 103,000 103,000 103,000 - TOTAL VEHICLE REPLACEMENT FUND 170,804 128,006 128,000 128,006 128,000 - -
FUND 17 LAW ENFORCEMENT GRANT -
017-0560-5601 Interest Income 2,835 3,311 1,500 2,680 1,500 - 017-0570-5767

OFFICE OF TRAFFIC SAFETY GRANT
PROGRAM - 23,383 - 19,278 - -
017-0570-5753 Grant Revenues 187,294 194,664 190,000 201,537 200,000 10,000 TOTAL LAW ENFORCEMENT GRANT FUND 190,129 221,358 191,500 223,495 201,500 10,000 -
FUND 18 ASSET FORFEITURE -
018-0560-5601 Interest Income 1 3 2 4 2 -
TOTAL ASSET FORFEITURE 1 3 2 4 2 -
-
FUND 25 GAS TAX -
025-0560-5601 Interest Income 14,567 17,383 8,000 18,000 8,000 - 025-0570-5717 Gas Tax - Section 2105 278,736 287,592 303,692 303,692 309,181 5,489

Page 35 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Revenues
Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

REVENUES
025-0570-5719 Road Main & Rehab Section 2032 (SB1) 257,802 273,000 273,603 273,603 290,069 16,466 TOTAL GAS TAX FUND 551,106 577,975 585,295 595,295 607,250 21,955 -
FUND 31 DEVELOPERS REVOLVING FUND -
031-0560-5601 Interest Income 4 17 - 11 - -
031-0570-5753 Grant Revenue 132,680 - - - - -
TOTAL DEVELOPERS REVOLVING FUND 132,684 17 - 11 - -
-
FUND 32 TRANSIT -
032-0560-5601 Interest Income 1 155 500 500 100 (400)
032-0560-5303 Asset Sale - - 2,000 2,000 1,500 (500)
032-0570-5728 TDA Grant 314,100 477,618 422,599 422,599 215,913 (206,686) 032-0570-5729 TDA Grant - Capital - - 60,040 60,040 35,200 (24,840) 032-0570-5755 Federal Grant - FTA 5311 Capital - - 140,160 140,160 140,800 640 032-0570-5756 Federal Grant - FTA Section 5311 150,000 168,438 150,000 150,000 259,583 109,583 032-0570-5759 Federal Grant - FTA Section 5310 300,000 - - - 132,500 132,500 032-0580-5893 Transit Fares 13,057 13,994 11,000 11,000 11,220 220 032-0570-5731 TDA Planning & Administration 85,900 85,900 85,900 85,900 85,900 - 032-0570-5730 TDA From Other Recipients - 27,585 27,060 27,060 27,915 855 032-0590-5990 Transfer In - - 8,000 8,000 8,000 -
TOTAL TRANSIT FUND 863,058 773,690 907,259 907,259 918,631 11,372 -
FUND 33 COMMERCIAL REHABILITATION LOAN FUND -
033-0560-5601 Interest Income 13 12 - 9 - -
033-0570-5753 GRANT REVENUES 1,977 17,706 - - - -
TOTAL COM. REHABILITATION LOAN FUND 1,989 17,718 - 9 - - -
FUND 34 CDBG HOUSING REHABILIATION -
034-0560-5601 Interest Income 31 35 - 21 - -
TOTAL CDBG HOUSING REHABILITATION FUND 31 35 - 21 - -
-
FUND 38 PERSONNEL SERVICES - FIRE -
038-0510-5101 Property Tax 589,851 634,139 711,283 711,283 746,847 35,564 038-0510-5199

ADMINISTRATION CHARGES BY
SOLANO COUNTY (5,899) (6,341) (7,113) (7,113) (7,468) (356) 038-0560-5601 Interest Income 8,100 16,513 5,000 16,613 5,000 - 038-0570-5753 Grant Revenue - 53,333 - - -
038-0590-5920 Miscellaneous Revenue - 53,038 - - -
TOTAL PERSONNEL SERVICES - FIRE 592,053 750,682 709,170 720,783 744,379 35,208 -
FUND 39 PERSONNEL SERVICES - POLICE -
039-0510-5101 Property Tax 589,851 634,139 711,283 711,283 746,847 35,564 039-0510-5199
Administration Charges by Solano
County (5,899) (6,341) (7,113) (7,113) (7,468) (356)
039-0560-5601 Interest Income 11,737 21,612 5,000 20,757 5,000 - TOTAL PERSONNEL SERVICES - POLICE 595,690 649,409 709,170 724,928 744,379 35,209 -
FUND 40 FIREHOUSE BONDS -
040-0560-5601 Interest Income 1 1 - 1 - -
TOTAL FIREHOUSE BOND FUND 1 1 - 1 - -
-
FUND 41 COMMUNITY FACILITIES DISTRICT 2006-1 -
041-0510-5101 Property Tax 533,240 525,772 525,772 525,772 525,772 - 041-0510-5199
Administration Charges by Solano
County (2,428) (3,121) (3,121) (3,699) (3,699) (578)
041-0560-5601 Interest Income 486 1,086 50 25 25 (25)
TOTAL COMMUNITY FACILITIES DISTRICT 2006-1 531,298 523,737 522,701 522,098 522,098 (603) -
FUND 49 COMMUNITY FACILITIES DISTRICT 2004-1 -

Page 36 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Revenues
Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

REVENUES
049-0510-5101 Property Tax 312,052 310,115 310,115 310,115 310,115 - 049-0510-5199
Administration Charges by Solano
County (1,279) (1,644) (1,644) (1,949) (1,949) (305)
049-0560-5601 Interest Income 259 601 30 15 15 (15)
TOTAL COMMUNITY FACILITIES DISTRICT 2004-1 311,032 309,071 308,501 308,181 308,181 (320) -
FUND 50 STORM DRAIN -
050-0560-5601 Interest Income 3 3 - - - -
050-0590-5990 Transfer In - - 134,031 134,031 273,266 139,235 050-0580-5816 Utility Service Fee 31,483 31,591 31,000 31,000 31,000 - TOTAL STORM DRAIN FUND 31,486 31,594 165,031 165,031 304,266 139,235 -
FUND 51 CAPITAL GRANTS AND PROJECTS FUND -
051-0570-5753
Grant Revenue - American Rescure Plan
Act 82,304 171,826 - - - -
051-0570-5753 Grant Revenue 234,800 - 541,040 - 541,040 - 051-0570-5753 Grant Revenue 177,952 - - - - -
051-0570-5753 Grant Revenue - - 250,000 150,000 100,000 (150,000) 051-0590-5425 Other Financing Source - Bank Loan - - - - - - 051-0590-5990
Transfer In - ADA Evaluation and
Transition Plan - - 125,000 125,000 - (125,000)
051-0590-5990
Transfer In - City Hall ADA Remodel -
Council Chambers/CD Office - - 195,000 - 195,000 -
051-0590-5990
Transfer In - From RMRA SB1 - Sidewalk
Extension River Road to Front Street
and
HSIP CYCLE 11 - PW029 & PW030
and Sidewalk Completion PW034
- - 84,970 84,970 - (84,970)
051-0590-5990
Transfer In - New Accounting System
Software - - 200,000 - 200,000 -
051-0590-5990 Transfer In - HSIP Pedestrian Crossing 62,451 - - - - 051-0590-5990 Transfer In - Police Modular Building - - 100,000 6,500 93,500 (6,500) 051-0590-5990
Transfer In - Public Works Corp Yard
Modular Building - - 275,000 - 275,000 -
051-0590-5990
Transfer In - LGI 18 Acre New Park
Phase I 9,622 3,141 96,799 - 96,799 -
051-0590-5990 Transfer In - New Modular Fire Station 2,244 - - - - - 051-0590-5990
Transfer In - Shade Structures at City
Parks - - 340,000 185,900 - (340,000)
051-0590-5990
Transfer In - Community Center
Improvement - - 148,000 148,000 - (148,000)
TOTAL CAPITAL GRANTS/PROJECTS FUND 569,373 174,967 2,355,809 700,370 1,501,339 (854,470) -
FUND 53 ROADWAY IMPACT -
053-0540-5409 Roadway Impact Fees - - 245,347 296,999 300,000 54,653 053-0560-5601 Interest Income 18,143 35,570 5,000 32,000 5,000 - TOTAL ROADWAY IMPACT FUND 18,143 35,570 250,347 328,999 305,000 54,653 -
FUND 54 PARKS AND RECREATION -
054-0540-5322 Development Fee 396,280 117,992 192,640 77,056 175,784 (16,856) 054-0560-5601 Interest Income 36,360 50,286 15,000 48,480 15,000 - TOTAL PARKS AND RECREATION FUND 432,640 168,278 207,640 125,536 190,784 (16,856) -
FUND 55 MAIN & OPERATION SVC DISTRICT - LIBERTY -
055-0510-5101 Property Tax 693,284 720,717 731,949 731,949 731,949 - 055-0510-5199
Administration Charges by Solano
County (6,933) (7,207) (7,423) (7,423) (7,423) -
055-0560-5601 Interest Income 27,467 27,353 10,000 7,000 7,000 (3,000)

Page 37 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Revenues
Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

REVENUES
TOTAL MAIN & OPERATION SVC DISTRICT - LIBERTY 713,818 740,863 734,526 731,526 731,526 (3,000) -
FUND 56 MUNICIPAL IMPROVEMENT -
056-0540-5304 Municipal Improvement Fee 466,933 129,115 210,800 84,320 210,800 - 056-0560-5601 Interest Income 225,383 463,241 150,000 280,000 150,000 - TOTAL MUNICIPAL IMPROVEMENT FUND 692,316 592,356 360,800 364,320 360,800 - -
FUND 60 HAZARDOUS WASTE -
060-0560-5601 Interest Income 15,319 21,427 10,000 18,000 10,000 - 060-0570-5753 Grant Revenue 5,000 5,000 5,000 5,000 5,000 - 060-0580-5801 HHW Collection Fee 117,444 119,358 120,360 120,360 122,400 2,040 TOTAL HAZARDOUS WASTE FUND 137,763 145,785 135,360 143,360 137,400 2,040 FUND 65 LANDFILL CLOSURE
065-0540-5316 Franchise Fees - RV Sanitation 486,945 561,062 560,000 560,000 560,000 - 065-0560-5601 Interest Income 80,387 109,452 60,000 110,000 60,000 - 065-0570-5753 Grant Revenue - 7,560 - - 41,000 41,000
TOTAL LANDFILL CLOSURE FUND 567,332 678,074 620,000 670,000 661,000 41,000 -
FUND 75 BUSINESS PARK -
075-0560-5601 Interest Income 18,267 27,874 10,000 20,331 10,000 - 075-0560-5303 Land Sales 192,830 - - - - -
075-0560-5615 Rent - Miscellaneous 14,036 (65,800) 2,900 2,900 2,900 - 075-0590-5920 Miscellaneous Revenue 612 1,320 - - - -
TOTAL BUSINESS PARK FUND 225,746 (36,606) 12,900 23,231 12,900 - -
FUND 76 ARMY BASE -
076-0560-5601 Interest Income 11 13 - 7 - -
076-0560-5603 Rent - Real Property 4,800 6,600 - - - -
076-0590-5920
Reimbursement - Dept of Water
Resources 8,516 400 - - - -
TOTAL ARMY BASE FUND 13,327 7,013 - 7 - -
-
FUND 80 WATER SYSTEM -
080-0550-5501 Forfeitures/Penalties 47,601 59,087 50,000 56,000 55,000 5,000 080-0560-5601 Interest Income 95,789 87,698 60,000 84,000 60,000 - 080-0570-5753 Grant Revenues 116,308 52,521 - 10,000 - - 080-0580-5808 Utility Service Fees 3,232,184 3,348,961 4,138,806 4,034,536 4,437,989 299,183 080-0580-5810 Interim Water Fees - Construction - 17,579 - - - - 080-0580-5814 Water Reconnect Fee 3,125 4,459 3,000 3,000 3,000 - 080-0590-5920 Miscellaneous Revenue 971 - - 231 - -
080-0590-5990 Transfer In 72,924 - - - - -
TOTAL WATER SYSTEM FUND 3,568,904 3,570,304 4,251,806 4,187,767 4,555,989 304,183 -
FUND 81 WATER CONSTRUCTION -
081-0590-5990 Transfer In 56,646 4,862 351,360 50,000 301,360 (50,000) 081-0590-5990 Transfer In - Capital Reserve - - 1,400,000 1,400,000 600,000 (800,000) TOTAL WATER CONSTRUCTION FUND 56,646 4,862 1,751,360 1,450,000 901,360 (850,000) -
FUND 84 AIRPORT -
084-0550-5501 Forfeitures/Penalties 1,056 63 350 529 350 - 084-0560-5601 Interest Income 8,393 8,390 5,000 6,033 5,000 - 084-0560-5603 Rent - Real Property 8,890 3,520 22,177 22,177 22,177 - 084-0560-5608 Rent - Airport Hangars 178,565 183,875 189,816 189,816 189,816 - 084-0560-5610 Rent - Airport Tie-Downs 1,496 1,347 1,200 1,451 1,200 - 084-0570-5753 Grant Revenues 39,882 194,822 286,600 392,420 - (286,600) 084-0570-5755 Grant Revenues - State Match 10,000 10,000 33,400 33,400 10,000 (23,400) 084-0580-5907 Sales - Airport Fuel 291,511 352,938 265,000 265,000 265,000 - 084-0580-5908 Cost of Sales - Fuel (253,662) (298,527) (230,000) (230,000) (230,000) -

Page 38 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Revenues
Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

REVENUES
084-0590-5920 Miscellaneous Revenue 50 100 - - - -
084-0590-5925 Enxco Contribution 4,431 21,647 - - - -
TOTAL AIRPORT FUND 290,611 478,175 573,543 680,826 263,543 (310,000) -
FUND 85 BEACH DRIVE - SEWER SYSTEM -
085-0550-5501 Forfeitures/Penalties 29,138 36,928 24,000 30,000 24,000 - 085-0560-5601 Interest Income 117,391 138,319 80,000 110,000 80,000 - 085-0570-5753 Grant Revenues - - - 10,000 - -
085-0580-5803 Utility Service Fees - Residential 2,376,171 2,321,740 2,786,294 2,753,926 3,167,015 380,721 085-0580-5804 Utility Service Fees - Commercial 463,279 560,057 576,000 488,323 561,571 (14,429) 085-0580-5806 Sewer Connection Fees - 9,853 - - - -
085-0590-5920 Miscellaneous Revenue 752 - - - - -
085-0590-5990 Transfer In 221,740 - - - - -
TOTAL BEACH DRIVE SEWER SYSTEM FUND 3,208,471 3,066,896 3,466,294 3,392,249 3,832,587 366,292 -
FUND 86 NW - SEWER SYSTEM -
086-0550-5501 Forfeitures/Penalties 18,418 22,109 15,000 25,000 20,000 5,000 086-0560-5601 Interest Income 28,336 23,265 15,000 22,000 15,000 - 086-0570-5753 Grant Revenues - - - 10,000 - -
086-0580-5803 Utility Service Fees - Residential 2,238,260 2,312,270 3,575,385 3,692,173 4,984,434 1,409,049 086-0580-5804 Utility Service Fees - Commercial 35,955 193,636 120,472 119,219 156,964 36,492 086-0590-5990 Transfer In - - 12,000 12,000 12,000 -
086-0590-5990 Transfer In 1,284,927 12,000 - - - -
086-0590-5920 Misc Revenue 752 - - - - -
TOTAL NW SEWER SYSTEM FUND 3,606,648 2,563,280 3,737,857 3,880,392 5,188,398 1,450,541 -
FUND 87 NW SEWER - CAPITAL OUTLAY -
087-0590-5990 Transfer In - Capital Reserve - - 957,000 957,000 957,000 - TOTAL NW SEWER - CAPITAL OUTLAY - - 957,000 957,000 957,000 - -
FUND 88 BEACH SEWER - CAPITAL OUTLAY -
088-0590-5990 Transfer In - Capital Reserve - - 331,300 331,300 331,300 - 088-0590-5990 Transfer In 50,891 116,280 3,812,712 707,943 3,104,769 (707,943) TOTAL BEACH SEWER - CAPITAL OUTLAY 50,891 116,280 4,144,012 1,039,243 3,436,069 (707,943) -
FUND 95 LIBERTY COMMUNITY FACILITES DISTRICT - -
095-0560-5601 Interest Income 41,689 38,299 50 20 20 (30) 095-0510-5101 Property Tax 823,485 822,327 822,326 822,326 822,326 - 095-0510-5199
Administration Charges by Solano
County (2,075) (2,668) (2,668) (3,162) (3,162) (494)
TOTAL LIBERTY COMMUNITY FACILITIES DISTRICT 863,100 857,958 819,708 819,184 819,184 (524) -
TOTAL REVENUES 28,466,581 27,229,165 43,326,743 35,997,573 42,036,383 (1,290,360)

Page 39 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change
FUND 002 MEASURE O
002-0100-0200-7001 Salaries & Wages 677,048 637,600 591,340 798,340 614,930 23,590 002-0100-0200-7005 Overtime 232,023 167,226 122,660 122,660 131,456 8,796 002-0100-0200-7103 Dental Insurance 15,944 11,364 8,824 8,824 9,595 771 002-0100-0200-7105 Health Insurance 119,593 95,678 80,145 80,145 97,746 17,601 002-0100-0200-7108 Life Insurance 1,541 1,635 1,145 1,145 1,234 89 002-0100-0200-7109 Employee Assistance Program 194 187 148 148 148 0 002-0100-0200-7110 Vision Insurance 1,418 1,137 1,054 1,054 1,081 28 002-0100-0200-7117 PERS Retirement 271,411 282,977 387,255 387,255 427,965 40,710 002-0100-0200-7119 Social Security/FICA 62,796 62,122 49,372 49,372 51,943 2,570 002-0100-0200-7124 Workers Comp. Insurance 37,785 32,101 28,206 28,206 19,299 (8,907) 002-0100-0200-7126 Uniform Allowance 12,146 10,278 8,851 8,851 9,604 753 TOTAL 002 MEASURE O 1,431,900 1,302,305 1,279,000 1,486,000 1,365,000 86,001 -
FUND 003 MEASURE K -
003-0700-4154-7909 Capital Improvement - - 2,500,000 250,000 2,250,000 (250,000) 003-0100-5990-9000 Transfer Out - - 1,024,122 430,085 1,600,529 576,407 TOTAL 003 MEASURE K - - 3,524,122 680,085 3,850,529 326,407 FUND 004 PUBLIC ART FUND -
004-0100-0004-7283
Public Art Work Acquire/
Maintenance - - 15,000 - 15,000 -
TOTAL 004 PUBLIC ART FUND - - 15,000 - 15,000 -
FUND 10 GENERAL FUND -

ADMINISTRATION -

CITY COUNCIL -
010-0100-0100-7001 Salaries & Wages 32,100 31,498 32,100 32,100 32,100 - 010-0100-0100-7109 Employee Assistance Program 8 9 8 8 8 (0) 010-0100-0100-7119 Social Security/FICA 2,823 2,777 2,823 2,823 2,823 - 010-0100-0100-7124 Workers Comp Insurance 1,626 1,494 1,531 1,531 1,007 (524) 010-0100-0100-7128 Car Allowance 4,800 4,800 4,800 4,800 4,800 - 010-0100-0100-7213 Legal Fees 48,883 53,286 47,880 47,000 47,880 - 010-0100-0100-7226 Printing - 164 400 400 400 -
010-0100-0100-7235 Conferences & Meetings 1,619 3,238 3,100 3,942 3,800 700 010-0100-0100-7401 Student Scholarship - - - - 1,000 1,000 010-0100-0100-7272 Equipment Rental 189 222 200 200 200 - 010-0100-0100-7277 Fuel & Mileage 177 - 1,000 800 1,000 - 010-0100-0100-7307 Liability Insurance 2,284 2,522 1,749 1,749 1,335 (414) 010-0100-0100-7359 Meals 2,654 2,182 2,300 3,562 3,500 1,200 010-0100-0100-7365 Membership Dues 25,043 26,681 26,500 26,500 26,500 - 010-0100-0100-7367 Misc Services & Supplies 346 - 700 - 700 - 010-0100-0100-7426 Publications & Subscriptions 260 120 600 - 500 (100) TOTAL CITY COUNCIL 122,810 128,993 125,691 125,415 127,553 1,862 -

CITY MANAGER -
010-0100-0105-7001 Salaries & Wages 136,391 142,499 148,906 148,906 148,811 (95) 010-0100-0105-7103 Dental Insurance 2,249 2,276 2,276 2,276 2,344 68 010-0100-0105-7105 Health Insurance 25,431 27,838 30,483 30,483 7,892 (22,591) 010-0100-0105-7108 Life Insurance 224 220 220 220 220 0 010-0100-0105-7109 Employee Assistance Program 33 36 37 37 36 (1) 010-0100-0105-7110 Vision Insurance 202 198 202 202 193 (10) 010-0100-0105-7117 PERS Retirement 34,319 46,227 64,643 64,643 32,028 (32,616) 010-0100-0105-7119 Social Security/FICA 9,615 9,482 9,982 9,982 10,159 177 010-0100-0105-7124 Workers Comp Insurance 6,621 6,179 7,103 7,103 4,670 (2,432) 010-0100-0105-7128 Car Allowance 4,890 4,800 4,800 4,800 4,800 - 010-0100-0105-7213 Legal Fees 228 1,357 42,000 1,000 65,000 23,000 010-0100-0105-7235 Conferences/ meetings 2,927 4,889 5,000 5,000 5,000 - 010-0100-0105-7245 Contractual services 37,290 - 12,500 12,500 12,500 -

EXPENDITURES

Page 40 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0100-0105-7272 Equipment Rental 366 431 400 400 400 - 010-0100-0105-7277 Fuel & Mileage 25 - 250 - - (250)
010-0100-0105-7307 Liability Insurance 4,429 4,890 3,391 3,391 2,588 (803) 010-0100-0105-7359 Meals 1,006 870 1,500 1,000 1,000 (500) 010-0100-0105-7365 Membership Dues 5,763 6,110 5,974 5,974 6,500 526 010-0100-0105-7372 Office Supplies & Materials 819 24 500 100 250 (250) 010-0100-0105-7395 Training - Human Resource - - - - 1,000 1,000 010-0100-0105-7426 Publications & Subscriptions 382 - 400 100 400 - 010-0100-0105-7432 Telephone 2,105 2,076 1,811 2,000 2,200 389 TOTAL CITY MANAGER 275,316 260,402 342,379 300,118 307,992 (34,387) -

CITY ADMINISTRATION -
010-0100-0107-7117 PERS Retirement (15,340) - - - - -
010-0100-0107-7124 Workers Comp Insurance (56,131) (107,164) - - - - 010-0100-0107-7125 State Unemployment Insurance 3,600 - 5,000 2,000 5,000 - 010-0100-0107-7202 Retiree Health (OPEB) 21,874 54,785 41,045 43,000 36,516 (4,529) 010-0100-0107-7204 Health Administrative Fee 2,357 1,897 2,400 2,000 2,400 - 010-0100-0107-7211 Legal Fees - Potential Litigation - 990 30,000 - 30,000 - 010-0100-0107-7213 Legal Fees 114,782 96,797 58,000 85,000 58,000 - 010-0100-0107-7245 Contractual services 26,740 30,071 77,131 3,000 77,131 - 010-0100-0107-7254 Debt Service - Principal 97,331 100,934 104,634 104,634 108,446 3,812 010-0100-0107-7255 Debt Service - Interest 26,641 24,800 22,891 22,891 20,910 (1,981) 010-0100-0107-7272 Equipment Rental (14,528) (14,528) - - - - 010-0100-0107-7307 Liability Insurance (110,968) (52,142) - - - - 010-0100-0107-7330 Janitorial Supplies 1,684 1,844 3,000 3,000 3,000 - 010-0100-0107-7359 Meals - 74 - - - -
010-0100-0107-7367 Misc Services & Supplies 3,081 5,355 2,000 2,000 2,000 - 010-0100-0107-7372 Office Supplies & Materials 6,972 4,045 11,000 11,000 7,000 (4,000) 010-0100-0107-7378 RECYCLED-OFFICE SUPPLIES - - 500 - 500 - 010-0100-0107-7384 Personnel Hiring Costs 1,930 1,363 35,800 5,000 35,800 - 010-0100-0107-7397 Postage 1,643 2,045 7,000 2,500 5,000 (2,000) 010-0100-0107-7432 Telephone 4,839 4,902 5,000 5,000 5,000 - TOTAL CITY ADMINISTRATION 116,504 156,068 405,401 291,025 396,703 (8,698) -

ASSISTANT CITY MANAGER / CITY CLERK -
010-0100-0115-7001 Salaries & Wages 46,726 37,005 42,761 42,761 117,194 74,433 010-0100-0115-7002 Part-Time - Salaries & Wages 30,192 38,451 64,469 64,469 - (64,469) 010-0100-0115-7005 Overtime 190 364 - 400 - -
010-0100-0115-7103 Dental Insurance 821 821 821 821 845 25 010-0100-0115-7105 Health Insurance 9,102 8,294 8,456 8,456 11,545 3,089 010-0100-0115-7108 Life Insurance 79 79 79 79 79 0
010-0100-0115-7109 Employee Assistance Program 26 20 27 27 28 1 010-0100-0115-7110 Vision Insurance 73 71 73 73 70 (3)
010-0100-0115-7117 PERS Retirement 15,344 12,528 5,599 5,599 23,910 18,311 010-0100-0115-7119 Social Security/FICA 5,463 5,473 7,880 7,880 8,597 717 010-0100-0115-7124 Workers Comp Insurance 5,306 3,465 5,115 5,115 3,678 (1,437) 010-0100-0115-7213 Legal Fees 40,523 14,054 15,000 15,000 15,000 - 010-0100-0115-7235 Conferences and Meetings 1,103 2,268 5,550 2,500 4,000 (1,550) 010-0100-0115-7245 Contractual Services 15,963 34,901 20,671 20,671 34,671 14,000 010-0100-0115-7270 Election Expenses 1,699 16,343 - - 40,000 40,000 010-0100-0115-7272 Equipment Rental 341 401 550 550 550 - 010-0100-0115-7277 Fuel and Mileage - - 500 - 500 -
010-0100-0115-7307 Liability Insurance 4,125 4,555 3,159 3,159 2,411 (748) 010-0100-0115-7340 Legal Notices/Publications 7,351 4,970 4,500 4,500 4,500 - 010-0100-0115-7365 Membership Dues 1,210 - 540 540 540 - 010-0100-0115-7372 Office Supplies & Materials 1,799 1,279 2,000 2,000 2,000 - 010-0100-0115-7367 Misc. Services & Supplies 92 - - - - - 010-0100-0115-7432 Telephone 1,409 1,322 1,100 1,100 1,100 - 010-0100-0115-7426 Publications & Subscriptions 545 909 1,000 1,000 1,000 -

Page 41 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
TOTAL CITY CLERK 189,483 187,572 189,848 186,698 272,219 82,371 -

FINANCE DEPARTMENT -
010-0100-0135-7001 Salaries & Wages 50,191 46,245 60,612 60,612 57,936 (2,676) 010-0100-0135-7005 Overtime 237 558 1,586 1,586 1,458 (128) 010-0100-0135-7103 Dental Insurance 1,000 741 635 635 1,196 561 010-0100-0135-7105 Health Insurance 9,617 7,993 8,565 8,565 14,192 5,627 010-0100-0135-7108 Life Insurance 116 114 151 151 151 (0) 010-0100-0135-7109 Employee Assistance Program 16 15 15 15 14 (1) 010-0100-0135-7110 Vision Insurance 115 110 139 139 133 (7) 010-0100-0135-7117 PERS Retirement 8,561 8,753 11,970 11,970 4,304 (7,665) 010-0100-0135-7119 Social Security/FICA 3,530 3,259 4,358 4,358 4,101 (257) 010-0100-0135-7124 Workers Comp Insurance 3,190 2,619 2,891 2,891 1,818 (1,073) 010-0100-0135-7201 Accounting & Auditing 18,834 21,670 21,519 21,519 21,997 478 010-0100-0135-7213 Legal Fees - 236 1,000 1,000 1,000 - 010-0100-0135-7235 Conferences and Meetings 479 180 3,600 3,600 3,600 - 010-0100-0135-7245 Contractual Services 15,649 17,012 19,000 19,000 19,000 - 010-0100-0135-7272 Equipment Rental 1,690 1,853 1,700 1,700 1,700 - 010-0100-0135-7277 Fuel and Mileage - 14 460 460 460 -
010-0100-0135-7307 Liability Insurance 7,007 7,736 5,365 5,365 4,095 (1,270) 010-0100-0135-7323 Finance Charge - Collection - - 200 200 200 - 010-0100-0135-7359 Meals - - 300 300 300 -
010-0100-0135-7365 Membership Dues 645 800 560 560 560 - 010-0100-0135-7367 Misc. Services & Supplies 120 120 125 125 125 - 010-0100-0135-7372 Office Supplies & Materials 570 15 500 500 500 - 010-0100-0135-7395 Training 1,979 2,208 3,800 3,800 3,800 - TOTAL FINANCE DEPARTMENT 123,545 122,251 149,051 149,051 142,641 (6,411) -

INFORMATION TECHNOLOGY -
010-0100-0136-7001 Salaries & Wages 40,190 37,934 40,719 40,719 43,508 2,789 010-0100-0136-7103 Dental Insurance 684 686 686 686 707 21 010-0100-0136-7105 Health Insurance 7,248 7,455 7,976 7,976 5,726 (2,250) 010-0100-0136-7108 Life Insurance 67 66 66 66 66 0
010-0100-0136-7109 Employee Assistance Program 10 10 10 10 10 0 010-0100-0136-7110 Vision Insurance 61 60 61 61 58 (3)
010-0100-0136-7117 PERS Retirement 9,820 10,548 10,488 10,488 11,116 629 010-0100-0136-7119 Social Security/FICA 2,778 2,579 2,787 2,787 3,010 223 010-0100-0136-7124 Workers Comp Insurance 1,924 1,782 1,942 1,942 1,365 (577) 010-0100-0136-7245 Contractual Services 62,506 52,714 73,157 73,157 77,112 3,954 010-0100-0136-7380 Computer Hardware 17,266 23,962 20,000 20,000 20,000 - 010-0100-0136-7381 Computer Software 24,544 24,677 27,004 27,004 33,331 6,327 TOTAL INFORMATION TECHNOLOGY 167,097 162,473 184,896 184,896 196,010 11,114 -

TRANSFERS OUT -
010-0100-5990-9000 Transfer Out - - 142,031 8,000 8,000 (134,031) 010-0100-5990-9002 Contribution - PARS Section 115 Trust - - - - 200,000 200,000 010-0100-5990-9000 Transfer Out - - - 134,031 273,266 273,266 TOTAL TRANSFERS OUT - - 142,031 142,031 481,266 339,235

COMMUNITY DEVELOPMENT

BUILDING DEPARTMENT
010-0200-0130-7001 Salaries & Wages 13,268 29,500 48,843 32,000 32,339 (16,504) 010-0200-0130-7005 Overtime - - 1,088 - 1,121 33
010-0200-0130-7103 Dental Insurance 29 1,041 1,054 1,054 1,085 31 010-0200-0130-7105 Health Insurance 762 9,815 10,898 10,898 11,449 551 010-0200-0130-7108 Life Insurance 49 101 102 102 102 (1) 010-0200-0130-7109 Employee Assistance Program 25 27 39 39 8 (31) 010-0200-0130-7110 Vision Insurance 8 91 95 95 89 (5)
010-0200-0130-7117 PERS Retirement 1,003 2,877 5,213 4,000 2,858 (2,356)

Page 42 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0200-0130-7119 Social Security/FICA 917 1,973 3,988 2,200 2,274 (1,714) 010-0200-0130-7124 Workers Comp Insurance 5,034 4,601 7,488 7,488 1,015 (6,473) 010-0200-0130-7213 Legal Fees 798 3,476 3,500 3,500 3,500 - 010-0200-0130-7220 SOFTWARE MAINTENANCE FEES - - 4,500 1,500 4,500 - 010-0200-0130-7235 Conferences & Meetings 27 - 3,500 - 3,500 - 010-0200-0130-7245 Contractual Services 120,775 93,187 100,000 100,000 100,000 - 010-0200-0130-7272 Equipment Rental 448 527 600 600 600 - 010-0200-0130-7277 Fuel & Mileage - - 2,000 - 2,000 -
010-0200-0130-7307 Liability Insurance 5,426 5,991 4,155 4,155 3,172 (983) 010-0200-0130-7335 Laundry Service - - 1,000 - 1,000 -
010-0200-0130-7365 Membership Dues - 408 206 - 206 -
010-0200-0130-7367 Misc Services & Supplies 22,671 - 5,000 200 5,000 - 010-0200-0130-7356 M&R Vehicles - - 2,000 - 2,000 -
010-0200-0130-7372 Office Supplies & Materials - 410 464 464 464 - 010-0200-0130-7397 Postage - - 100 - 100 -
010-0200-0130-7426 Publications & Subscriptions 1,067 - 1,250 - 1,250 - 010-0200-0130-7432 Telephone 490 456 1,236 550 1,236 -
TOTAL BUILDING DEPARTMENT 172,797 154,482 208,320 168,845 180,867 (27,453) -

PLANNING -
010-0200-0170-7001 Salaries & Wages 13,268 29,500 48,844 32,000 32,339 (16,504) 010-0200-0170-7005 Overtime - - 1,088 - 1,121 33
010-0200-0170-7103 Dental Insurance 29 1,041 1,054 1,054 1,085 31 010-0200-0170-7105 Health Insurance 762 9,815 10,898 10,898 11,449 552 010-0200-0170-7108 Life Insurance 49 101 102 102 102 (0) 010-0200-0170-7109 Employee Assistance Program 8 8 20 20 8 (13) 010-0200-0170-7110 Vision Insurance 8 91 94 94 89 (5)
010-0200-0170-7117 PERS Retirement 1,003 2,596 5,213 3,300 2,858 (2,356) 010-0200-0170-7119 Social Security/FICA 917 1,973 3,988 2,200 2,274 (1,714) 010-0200-0170-7124 Workers Comp Insurance 1,557 1,360 3,895 3,895 1,015 (2,880) 010-0200-0170-7213 Legal Fees 37,183 27,505 15,450 30,631 15,450 - 010-0200-0170-7220 SOFTWARE MAINTENANCE FEES - - 4,500 2,000 4,500 - 010-0200-0170-7245 Contractual Services 274,570 103,963 224,500 200,000 224,500 - 010-0200-0170-7272 Equipment Rental 561 660 600 600 600 - 010-0200-0170-7277 Fuel & Mileage - - 800 - 800 -
010-0200-0170-7283
Public Art Work Acquire/
Maintenance - 90 - - - -
010-0200-0170-7307 Liability Insurance 6,857 7,160 5,057 5,057 3,924 (1,133) 010-0200-0170-7340 Legal Notices/Publications 3,760 5,882 6,500 6,500 6,500 - 010-0200-0170-7359 Meals - - 200 200 200 -
010-0200-0170-7367 Misc Services & Supplies 866 1,437 5,100 500 2,000 (3,100) 010-0200-0170-7372 Office Supplies & Materials 123 - 500 - 500 - 010-0200-0170-7395 Training 99 500 3,000 3,175 3,000 -
010-0200-0170-7397 Postage - 16 200 - 200 -
010-0200-0170-7426 Publications & Subscriptions - 370 100 966 500 400 010-0200-0170-7432 Telephone - - 200 - - (200)
TOTAL PLANNING 341,619 194,069 341,903 303,192 315,014 (26,890) -

CODE ENFORCEMENT -
010-0200-0240-7001 Salaries & Wages 4,676 10,396 28,234 11,000 11,119 (17,114) 010-0200-0240-7005 Overtime - - 384 - 396 11
010-0200-0240-7103 Dental Insurance 6 367 368 368 379 11 010-0200-0240-7105 Health Insurance 247 3,458 3,786 3,786 3,976 190 010-0200-0240-7108 Life Insurance 18 36 36 36 36 (1)
010-0200-0240-7109 Employee Assistance Program 8 7 20 20 3 (17) 010-0200-0240-7110 Vision Insurance 3 32 33 33 31 (2)
010-0200-0240-7117 PERS Retirement 278 925 3,188 1,400 870 (2,318) 010-0200-0240-7119 Social Security/FICA 323 695 2,537 800 782 (1,755) 010-0200-0240-7124 Workers Comp Insurance 1,616 1,277 3,810 3,810 349 (3,461)

Page 43 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0200-0240-7213 Legal Fees 17,730 22,915 15,450 15,450 15,450 - 010-0200-0240-7245 Contractual Services 8,416 4,216 4,500 15,385 4,500 - 010-0200-0240-7272 Equipment Rental 146 171 175 175 175 - 010-0200-0240-7307 Liability Insurance 1,759 1,942 1,347 1,347 1,028 (319) TOTAL CODE ENFORCEMENT 35,223 46,437 63,869 53,610 39,093 (24,775) -

ECONOMIC DEVELOPMENT -
010-0200-0765-7001 Salaries & Wages 4,676 4,486 21,863 4,600 177,327 155,464 010-0200-0765-7103 Dental Insurance 47 49 49 49 2,574 2,524 010-0200-0765-7105 Health Insurance 560 599 656 656 27,199 26,543 010-0200-0765-7108 Life Insurance 5 5 5 5 241 237
010-0200-0765-7109 Employee Assistance Program 3 1 14 14 43 29 010-0200-0765-7110 Vision Insurance 4 4 5 5 212 207
010-0200-0765-7117 PERS Retirement 541 1,482 4,206 2,600 15,877 11,671 010-0200-0765-7119 Social Security/FICA 337 275 2,056 300 12,255 10,199 010-0200-0765-7124 Workers Comp Insurance 556 200 2,608 2,608 5,565 2,957 010-0200-0765-7245 Contractual Services - - - - 50,000 50,000 010-0200-0765-7272 Equipment Rental 85 101 100 100 100 - 010-0200-0765-7307 Liability Insurance 1,031 1,139 790 790 603 (187) TOTAL ECONOMIC DEVELOPMENT 7,846 8,341 32,352 11,727 291,996 259,644 -

PUBLIC WORKS -

CITY HALL BLDG/GROUNDS -
010-0300-0125-7001 Salaries & Wages 813 160 896 896 903 7 010-0300-0125-7005 Overtime 148 21 98 98 97 (0)
010-0300-0125-7103 Dental Insurance 19 3 28 28 29 1
010-0300-0125-7105 Health Insurance 259 41 316 316 199 (117) 010-0300-0125-7108 Life Insurance 4 1 4 4 4 0
010-0300-0125-7109 Employee Assistance Program 0 0 0 0 0 (0) 010-0300-0125-7110 Vision Insurance 3 2 3 3 3 (0)
010-0300-0125-7117 PERS Retirement 143 27 71 71 66 (5)
010-0300-0125-7119 Social Security/FICA 68 13 69 69 71 1 010-0300-0125-7124 Workers Compensation 56 50 43 43 28 (14) 010-0300-0125-7126 Boot/Uniform/Equipment Allowance - 886 1,575 1,575 1,575 - 010-0300-0125-7201 Accounting & Auditing - - 0 0 - (0)
010-0300-0125-7228 Chemicals & Gases - - 200 - 200 -
010-0300-0125-7245 Contractual Services 14,920 22,738 10,300 16,628 12,000 1,700 010-0300-0125-7298 Flood & Fire Insurance 15,776 17,092 18,960 15,919 17,511 (1,449) 010-0300-0125-7307 Liability Insurance 2,656 2,903 2,020 2,020 1,547 (473) 010-0300-0125-7323 Finance Charge - Collection 16 1 - - - - 010-0300-0125-7330 Janitorial Supplies 1,252 312 927 927 927 - 010-0300-0125-7352 M & R Machinery & Equipment 603 4,706 2,800 5,343 5,000 2,200 010-0300-0125-7355 M & R Real Property 11,158 81,052 12,000 20,673 12,000 - 010-0300-0125-7356 M & R Real Vehicles 4,454 3,124 4,120 4,120 4,120 - 010-0300-0125-7367 Misc. Services & Supplies 3,928 5,567 5,150 5,150 5,150 - 010-0300-0125-7373 Boat Launch Expenses - 418 - - - -
010-0300-0125-7385 Permits & Licenses 487 - 400 400 400 - 010-0300-0125-7432 Telephone - - - - 2,000 2,000
010-0300-0125-7458 Utilities - PG&E 16,931 24,071 15,450 20,000 20,000 4,550 010-0300-0125-7459
Utilities - Water & Sewer (City
Property) 7,775 7,227 9,800 8,500 8,500 (1,300)
TOTAL CITY HAL/BLDG/GROUNDS 81,469 170,416 85,229 102,782 92,329 7,100 -

SWIMMING POOL -
010-0300-0155-7001 Salaries & Wages 4,844 6,727 7,235 7,235 7,237 2 010-0300-0155-7005 Overtime 235 649 540 540 573 33
010-0300-0155-7103 Dental Insurance 88 78 85 85 159 74
010-0300-0155-7105 Health Insurance 534 872 971 971 1,559 587 010-0300-0155-7108 Life Insurance 12 14 17 17 17 0

Page 44 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0300-0155-7109 Employee Assistance Program 2 2 2 2 2 (0) 010-0300-0155-7110 Vision Insurance 11 14 15 15 15 (1)
010-0300-0155-7117 PERS Retirement 1,687 1,583 2,190 2,190 2,373 183 010-0300-0155-7119 Social Security/FICA 357 518 552 552 548 (3) 010-0300-0155-7124 Workers Comp. Insurance 343 329 345 345 227 (118) 010-0300-0155-7228 Chemicals & Gases 20,598 15,405 20,000 20,000 20,000 - 010-0300-0155-7245 Contractual Services 3,969 12,131 10,000 10,000 10,000 - 010-0300-0155-7298 Flood & Fire Insurance 360 6,923 10,270 8,623 9,485 (785) 010-0300-0155-7307 Liability Insurance 2,288 2,506 1,742 1,742 1,333 (409) 010-0300-0155-7330 Janitorial Supplies 1,706 229 3,200 3,200 3,200 - 010-0300-0155-7337 Laboratory Testing 6,827 3,009 5,000 5,000 5,000 - 010-0300-0155-7352 M & R Machinery & Equipment 7,641 12,000 15,000 15,000 15,000 - 010-0300-0155-7355 M & R Real Property 7,705 4,250 10,000 10,000 10,000 - 010-0300-0155-7356 M & R Real Vehicles 2,181 1,117 1,500 1,500 1,500 - 010-0300-0155-7367 Misc. Services & Supplies 2,748 2,247 4,000 4,000 4,000 - 010-0300-0155-7385 Permits & Licenses 94 94 500 500 500 - 010-0300-0155-7409 Safety Equipment 225 310 1,500 1,500 1,500 - 010-0300-0155-7432 Telephone 823 1,140 800 800 1,200 400 010-0300-0155-7458 Utilities - PG&E 64,733 55,677 50,000 50,000 55,000 5,000 010-0300-0155-7459 Utilities-Water & Sewer City 1,919 1,827 1,900 1,900 1,900 - 010-0300-0155-7909 Capital outlay - - 9,966 9,966 - (9,966) TOTAL SWIMMING POOL 131,928 129,652 157,330 155,682 152,327 (5,003) -

COMMUNITY CENTER -
010-0300-0160-7001 Salaries & Wages 231 321 585 585 609 24 010-0300-0160-7005 Overtime 43 41 21 21 22 1
010-0300-0160-7103 Dental Insurance 24 - 7 7 7 0
010-0300-0160-7105 Health Insurance 116 104 126 126 133 6 010-0300-0160-7108 Life Insurance 2 - 2 2 2 (0)
010-0300-0160-7109 Employee Assistance Program 0 0 0 0 0 (0) 010-0300-0160-7110 Vision Insurance 2 1 2 2 2 (0)
010-0300-0160-7117 PERS Retirement 209 3 50 50 48 (2)
010-0300-0160-7119 Social Security/FICA 19 25 42 42 44 2 010-0300-0160-7124 Workers Comp. Insurance 46 38 28 28 19 (9) 010-0300-0160-7228 Chemicals & Gases - - 100 100 100 -
010-0300-0160-7245 Contractual Services 8,200 11,060 10,000 10,000 10,000 - 010-0300-0160-7298 Flood & Fire Insurance 6,080 4,815 5,330 4,475 4,923 (407) 010-0300-0160-7307 Liability Insurance 589 647 449 449 343 (106) 010-0300-0160-7330 Janitorial Supplies 855 717 - - 1,000 1,000 010-0300-0160-7352 M&R Machinery & Equipment 25 10 - - 1,200 1,200 010-0300-0160-7355 M & R Real Property 4,188 6,607 6,180 6,180 6,180 - 010-0300-0160-7367 Misc. Service & Supplies - 51 500 200 200 (300) 010-0300-0160-7458 Utilities - PG&E 14,139 9,443 12,000 12,000 12,000 - 010-0300-0160-7459
Utilities - Water & Sewer (City
Property) 622 660 600 600 600 -
TOTAL COMMUNITY CENTER 35,392 34,541 36,024 34,869 37,433 1,409 -

CORPORATION YARD -
010-0300-0180-7001 Salaries & Wages 6,650 5,577 8,809 8,809 8,528 (281) 010-0300-0180-7005 Overtime 1,432 1,370 1,207 1,207 1,164 (43) 010-0300-0180-7103 Dental Insurance 83 186 205 205 212 6 010-0300-0180-7105 Health Insurance 526 1,857 2,332 2,332 1,856 (477) 010-0300-0180-7108 Life Insurance 13 18 25 25 25 (0)
010-0300-0180-7109 Employee Assistance Program 2 2 2 2 2 (0) 010-0300-0180-7110 Vision Insurance 12 18 23 23 22 (1)
010-0300-0180-7117 PERS Retirement 1,073 1,754 2,690 2,690 1,065 (1,625) 010-0300-0180-7119 Social Security/FICA 575 487 706 706 685 (22) 010-0300-0180-7124 Workers Comp. Insurance 362 390 420 420 268 (153) 010-0300-0180-7228 Chemicals & Gases 891 - 3,000 3,000 3,000 -

Page 45 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0300-0180-7245 Contractual Services 14,628 16,225 10,300 10,300 10,300 - 010-0300-0180-7272 Equipment Rental 2,102 2,055 3,000 3,000 5,000 2,000 010-0300-0180-7273 Equipment (Non-Capital, <$5,000) 5,786 7,579 7,500 7,500 7,500 - 010-0300-0180-7277 Fuel & Mileage 2,211 2,968 3,000 3,000 3,000 - 010-0300-0180-7298 Flood & Fire Insurance 3,236 6,767 13,855 11,633 12,796 (1,059) 010-0300-0180-7307 Liability Insurance 3,218 3,460 2,421 2,421 1,862 (558) 010-0300-0180-7330 Janitorial Supplies 4,488 2,880 4,000 4,000 10,000 6,000 010-0300-0180-7335 Laundry Service 12,248 14,142 15,000 15,000 15,000 - 010-0300-0180-7352 M & R Machinery & Equipment 4,628 5,443 7,500 7,500 7,500 - 010-0300-0180-7355 M&R Real Property 25,173 5,982 25,000 25,000 25,000 - 010-0300-0180-7356 M&R Vehicles 1,821 330 1,000 1,000 1,000 - 010-0300-0180-7367 Misc. Services & Supplies 6,713 9,774 7,500 7,500 7,500 - 010-0300-0180-7385 Permits & Licenses 1,908 3,123 3,000 3,000 3,000 - 010-0300-0180-7409 Safety Equipment 5,984 7,367 7,500 7,500 7,500 - 010-0300-0180-7432 Telephone 6,847 7,707 10,000 10,000 10,000 - 010-0300-0180-7458 Utilities - PG&E 13,986 16,841 13,800 13,800 13,800 - 010-0300-0180-7459
Utilities - Water & Sewer (City
Property) 7,407 7,152 7,757 7,757 7,757 -
TOTAL CORPORATION YARD 134,001 131,454 161,552 159,331 165,340 3,787 -

SENIOR CENTER -
010-0300-0181-7001 Salaries & Wages 463 641 1,171 1,171 1,218 47 010-0300-0181-7005 Overtime 86 82 42 42 44 2
010-0300-0181-7103 Dental Insurance 49 - 14 14 15 0
010-0300-0181-7105 Health Insurance 232 208 252 252 265 13 010-0300-0181-7108 Life Insurance 5 - 5 5 5 (0)
010-0300-0181-7109 Employee Assistance Program 0 0 0 0 0 0 010-0300-0181-7110 Vision Insurance 4 2 4 4 4 (0)
010-0300-0181-7117 PERS Retirement 417 6 100 100 97 (4) 010-0300-0181-7119 Social Security/FICA 38 50 84 84 88 3 010-0300-0181-7124 Workers Comp Insurance 91 75 56 56 38 (18) 010-0300-0181-7245 Contractual Services 8,200 9,000 10,000 10,000 10,000 - 010-0300-0181-7298 Flood & Fire Insurance 4,466 4,815 5,388 4,524 4,976 (412) 010-0300-0181-7307 Liability Insurance 854 937 651 651 498 (153) 010-0300-0181-7330 Janitorial Supplies 109 - 924 924 924 - 010-0300-0181-7355 M & R Real Property 3,133 2,644 4,120 4,120 4,120 - 010-0300-0181-7367 Misc Services & Supplies 485 - 1,000 1,000 1,000 - 010-0300-0181-7458 Utilities - PG&E 8,571 8,621 10,000 10,000 10,000 - 010-0300-0181-7459
Utilities - Water & Sewer (City
Property) 3,129 2,551 3,384 3,384 3,384 -
TOTAL SENIOR CENTER 30,333 29,634 37,197 36,333 36,676 (521) -
-

PARKS -
010-0300-0185-7001 Salaries & Wages 21,715 21,613 27,063 27,063 27,700 638 010-0300-0185-7005 Overtime 3,957 4,930 3,086 3,086 3,138 51 010-0300-0185-7103 Dental Insurance 433 502 570 570 640 70 010-0300-0185-7105 Health Insurance 1,853 3,118 4,187 4,187 3,897 (290) 010-0300-0185-7108 Life Insurance 56 56 73 73 73 (0)
010-0300-0185-7109 Employee Assistance Program 6 7 7 7 7 (0) 010-0300-0185-7110 Vision Insurance 52 55 68 68 64 (3)
010-0300-0185-7117 PERS Retirement 5,309 5,670 7,615 7,615 7,151 (463) 010-0300-0185-7119 Social Security/FICA 1,832 1,891 2,149 2,149 2,198 49 010-0300-0185-7124 Workers Comp. Insurance 1,270 1,240 1,291 1,291 869 (422) 010-0300-0185-7213 Legal Fees 4,483 856 1,000 1,000 1,000 - 010-0300-0185-7226 Printing 65 - - - - -
010-0300-0185-7228 Chemicals & Gases 2,137 3,525 3,000 3,000 3,000 - 010-0300-0185-7245 Contractual Services 59,758 3,233 20,000 20,000 20,000 - 010-0300-0185-7272 Equipment Rental 1,462 511 4,120 4,120 4,120 -

Page 46 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0300-0185-7273 Equipment (Non-Capital, <$5,000) 4,444 3,276 4,120 4,120 4,120 - 010-0300-0185-7277 Fuel & Mileage 3,613 4,597 6,180 6,180 6,180 - 010-0300-0185-7298 Flood & Fire Insurance 880 16,074 19,125 16,058 17,663 (1,462) 010-0300-0185-7307 Liability Insurance 5,085 5,416 3,800 3,800 2,932 (869) 010-0300-0185-7330 Janitorial Supplies 7,741 12,973 12,000 12,000 16,000 4,000 010-0300-0185-7352 M & R Machinery & Equipment 8,906 13,410 10,000 10,000 10,000 - 010-0300-0185-7355 M & R Real Property 57,411 40,579 50,000 50,000 50,000 - 010-0300-0185-7356 M & R Vehicles 2,356 2,517 2,575 2,575 2,575 - 010-0300-0185-7367 Misc. Services & Supplies 4,176 6,563 6,180 6,180 6,180 - 010-0300-0185-7373 Boat Launch Expenses 3,127 5,636 5,000 5,000 10,000 5,000 010-0300-0185-7385 Permits & Licenses - 225 600 600 600 - 010-0300-0185-7409 Safety Equipment 1,815 184 2,500 2,500 2,500 - 010-0300-0185-7415 Signs 100 208 2,060 2,060 2,060 -
010-0300-0185-7458 Utilities - PG&E 11,444 12,459 12,500 12,500 12,500 - 010-0300-0185-7459
Utilities - Water & Sewer (City
Property) 34,563 34,832 30,000 30,000 30,000 -
010-0300-0185-7905 Capital Outlay - Mach & Equip 566 - - 30,000 - TOTAL PARKS 250,613 206,155 240,868 267,801 247,168 6,300 -

STREETS -
010-0300-0190-7001 Salaries & Wages 42,195 40,377 49,819 49,819 52,625 2,806 010-0300-0190-7005 Overtime 7,358 8,941 5,572 5,572 5,736 164 010-0300-0190-7101 Clothing & Work Boots - - - - - -
010-0300-0190-7103 Dental Insurance 918 949 1,093 1,093 1,143 51 010-0300-0190-7105 Health Insurance 4,654 5,316 7,427 7,427 6,364 (1,063) 010-0300-0190-7108 Life Insurance 117 100 137 137 137 0 010-0300-0190-7109 Employee Assistance Program 12 14 12 12 13 0 010-0300-0190-7110 Vision Insurance 110 101 126 126 120 (6) 010-0300-0190-7117 PERS Retirement 10,587 10,516 12,966 12,966 14,971 2,004 010-0300-0190-7119 Social Security/FICA 3,530 3,518 3,948 3,948 4,170 222 010-0300-0190-7124 Workers Comp. Insurance 2,432 2,315 2,376 2,376 1,652 (725) 010-0300-0190-7213 Legal Fees - - - 510 - -
010-0300-0190-7228 Chemicals & Gases 2,296 1,307 4,000 3,000 4,000 - 010-0300-0190-7245 Contractual Services 38,889 89,595 50,000 50,000 50,000 - 010-0300-0190-7272 Equipment Rental 298 437 2,500 2,500 2,500 - 010-0300-0190-7277 Fuel & Mileage 828 - 3,600 3,600 3,600 - 010-0300-0190-7298 Flood & Fire Insurance - 6,388 6,451 5,416 5,958 (493) 010-0300-0190-7307 Liability Insurance 3,512 3,761 2,634 2,634 2,029 (605) 010-0300-0190-7352 M & R Machinery & Equipment 14,097 7,524 12,000 12,000 12,000 - 010-0300-0190-7355 M & R Real Property 27,030 28,717 25,750 25,750 25,750 - 010-0300-0190-7356 M & R Vehicles 1,532 1,529 3,000 3,000 3,000 - 010-0300-0190-7367 Misc. Services & Supplies 2,059 915 1,500 1,500 1,500 - 010-0300-0190-7404 Program Expenses - Grant Funded - - - 17,359 - - 010-0300-0190-7409 Safety Equipment 500 - 550 550 550 - 010-0300-0190-7415 Signs 15,338 6,324 14,000 14,000 14,000 - TOTAL STREETS 178,293 218,645 209,464 225,298 211,819 2,355 -

PUBLIC WORKS ADMINISTRATION -
010-0300-0300-7001 Salaries & Wages 10,868 7,770 16,651 12,000 12,931 (3,720) 010-0300-0300-7103 Dental Insurance 122 61 122 122 108 (14) 010-0300-0300-7105 Health Insurance 1,320 975 1,734 1,734 1,662 (72) 010-0300-0300-7108 Life Insurance 19 14 20 20 20 0
010-0300-0300-7109 Employee Assistance Program 4 4 4 4 3 (1) 010-0300-0300-7110 Vision Insurance 18 14 19 19 18 (1)
010-0300-0300-7117 PERS Retirement 2,199 1,842 2,476 2,476 3,305 828 010-0300-0300-7119 Social Security/FICA 760 543 1,195 1,195 906 (289) 010-0300-0300-7124 Workers Comp. Insurance 767 727 794 794 406 (388) 010-0300-0300-7213 Legal Fees 3,394 59 - 8,114 - -
010-0300-0300-7235 Conferences and Meetings 597 2,542 2,000 2,000 5,000 3,000

Page 47 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0300-0300-7245 Contractual Services 38,339 7,860 - 3,780 - - 010-0300-0300-7272 Equipment Rental 221 260 2,575 2,575 2,575 - 010-0300-0300-7277 Fuel & Mileage 309 - 500 500 500 -
010-0300-0300-7307 Liability Insurance 2,571 2,728 1,917 1,917 1,480 (436) 010-0300-0300-7367 Misc. Services & Supplies 310 1,176 1,300 1,300 2,000 700 010-0300-0300-7372 Office Supplies & Materials 103 169 300 300 300 - TOTAL PUBLIC WORKS ADMINISTRATION 61,922 26,744 31,607 38,851 31,213 (394) -

LIBRARY -
010-0300-1550-7001 Salaries & Wages 1,214 1,272 1,327 1,327 1,395 68 010-0300-1550-7005 Overtime 342 490 191 191 201 10
010-0300-1550-7103 Dental Insurance 37 37 37 37 38 1
010-0300-1550-7108 Life Insurance 4 4 4 4 4 0
010-0300-1550-7109 Employee Assistance Program 0 0 0 0 0 0 010-0300-1550-7110 Vision Insurance 3 3 3 3 3 (0)
010-0300-1550-7117 PERS Retirement 348 351 472 472 545 73 010-0300-1550-7119 Social Security/FICA 113 129 111 111 117 6 010-0300-1550-7124 Workers Comp. Insurance 64 60 63 63 44 (19) 010-0300-1550-7307 Liability Insurance 392 424 296 296 227 (69) 010-0300-1550-7298 Flood & Fire Insurance 6,958 11,113 12,039 10,108 11,119 (920) 010-0300-1550-7355 M & R Real Property 6,078 2,731 5,000 5,000 5,000 - 010-0300-1550-7459
Utilities - Water & Sewer (City
Property) 951 1,293 1,000 1,000 1,000 -
010-0300-1550-7367 Misc. Services & Supplies 1,088 600 1,500 1,500 1,500 - TOTAL LIBRARY 17,591 18,507 22,043 20,112 21,193 (850)
-

PUBLIC SAFETY -

FIRE DEPARTMENT -
010-0400-0140-7001 Salaries & Wages 614,351 432,759 830,152 623,152 970,866 140,715 010-0400-0140-7005 Overtime 358,771 421,910 228,145 228,145 217,000 (11,145) 010-0400-0140-7103 Dental Insurance 8,138 6,208 17,599 17,599 18,409 809 010-0400-0140-7105 Health Insurance 88,919 69,148 174,825 174,825 189,793 14,968 010-0400-0140-7108 Life Insurance 1,326 721 1,742 1,742 1,894 152 010-0400-0140-7109 Employee Assistance Program 180 177 208 208 234 26 010-0400-0140-7110 Vision Insurance 1,148 871 1,604 1,604 1,660 56 010-0400-0140-7117 PERS Retirement 226,067 199,475 148,614 148,614 132,935 (15,679) 010-0400-0140-7119 Social Security/FICA 59,301 42,186 72,028 72,028 80,430 8,402 010-0400-0140-7124 Workers Comp. Insurance 37,442 30,289 39,597 39,597 30,470 (9,127) 010-0400-0140-7126 Boot/Uniform/Equipment Allowance 12,953 8,360 14,719 14,719 16,000 1,281 010-0400-0140-7213 Legal Fees 10,718 16,011 15,000 15,000 15,000 - 010-0400-0140-7226 Printing 324 205 1,000 1,000 1,000 - 010-0400-0140-7234 Dispatch Services 137,013 133,500 140,000 140,000 140,000 - 010-0400-0140-7235 Conferences & Meetings 688 1,995 2,500 2,500 2,500 - 010-0400-0140-7245 Contractual Services 40,028 32,834 50,000 55,000 60,000 10,000 010-0400-0140-7272 Equipment Rental 9,752 11,068 8,000 8,000 8,000 - 010-0400-0140-7273 Equipment (Non-Capital, <$5,000) 425 159 10,000 10,000 10,000 - 010-0400-0140-7276 Firefighter Training 4,916 6,182 17,500 8,000 10,000 (7,500) 010-0400-0140-7277 Fuel & Mileage 29,367 39,986 45,000 45,000 45,000 - 010-0400-0140-7307 Liability Insurance 145,981 150,134 104,122 104,122 79,477 (24,645) 010-0400-0140-7330 Janitorial Supplies 2,756 1,785 3,000 3,000 3,000 - 010-0400-0140-7352 M & R Machinery & Equipment 13,939 6,495 13,000 13,000 13,000 - 010-0400-0140-7355 M & R Real Property 8,497 10,453 25,000 25,000 35,000 10,000 010-0400-0140-7356 M & R Vehicles 63,504 123,075 120,000 120,000 120,000 - 010-0400-0140-7359 Meals 618 9,530 1,000 1,000 1,000 -
010-0400-0140-7363 Medical Svcs. & Supplies 13,168 26,123 30,150 30,150 30,150 - 010-0400-0140-7365 Membership Dues 26,300 25,750 38,000 38,000 38,000 - 010-0400-0140-7366 Cable TV 4,343 4,183 4,000 4,000 4,000 - 010-0400-0140-7367 Misc. Services & Supplies 7,714 4,520 15,000 15,000 15,000 - 010-0400-0140-7372 Office Supplies & Materials 2,045 1,249 4,500 4,500 4,500 -

Page 48 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0400-0140-7381 Computer Software - 400 - - - -
010-0400-0140-7384 Personnel Hiring Costs - 7,285 9,000 9,000 9,000 - 010-0400-0140-7385 Permits & Licenses 439 94 100 100 100 - 010-0400-0140-7400 Public Education 589 - 500 500 500 - 010-0400-0140-7409 Safety Equipment 11,388 23,458 40,000 40,000 40,000 - 010-0400-0140-7426 Publications & Subscriptions 120 - 2,000 2,000 2,000 - 010-0400-0140-7432 Telephone 15,139 17,013 22,625 22,625 22,625 - 010-0400-0140-7458 Utilities - PG&E 7,088 9,112 7,500 7,500 7,500 - 010-0400-0140-7459
Utilities - Water & Sewer (City
Property) 9,001 9,199 11,375 11,375 11,375 -
TOTAL FIRE DEPARTMENT 1,974,457 1,883,900 2,269,103 2,057,603 2,387,417 118,313 -

POLICE DEPARTMENT -
010-0400-0165-7001 Salaries & Wages 44,996 53,962 118,418 62,000 127,509 9,092 010-0400-0165-7005 Overtime 327 2,219 1,916 1,916 3,160 1,244 010-0400-0165-7103 Dental Insurance 368 500 723 723 1,118 394 010-0400-0165-7105 Health Insurance 4,934 9,226 13,270 13,270 21,392 8,122 010-0400-0165-7108 Life Insurance 237 59 237 237 355 118 010-0400-0165-7109 Employee Assistance Program 17 29 30 30 31 1 010-0400-0165-7110 Vision Insurance 109 122 218 218 311 93 010-0400-0165-7117 PERS Retirement 1,905 3,167 4,557 4,557 6,949 2,392 010-0400-0165-7119 Social Security/FICA 3,311 3,991 8,877 4,500 9,444 567 010-0400-0165-7124 Workers Comp. Insurance 3,484 5,039 5,648 5,648 4,002 (1,647) 010-0400-0165-7126 Boot/Uniform/Equipment Allowance 4,173 1,460 1,300 1,300 1,950 650 010-0400-0165-7208 Animal Control 35,437 102,239 106,057 106,057 114,856 8,799 010-0400-0165-7213 Legal Fees 22,889 14,815 15,000 15,000 15,000 - 010-0400-0165-7226 Printing 322 452 500 500 500 -
010-0400-0165-7234 Dispatch Service 132,696 159,780 178,320 212,828 201,696 23,376 010-0400-0165-7245 Contractual Services 2,675,722 2,845,558 2,937,009 2,937,009 3,182,640 245,631 010-0400-0165-7247 Report Forms - 955 1,750 500 1,000 (750) 010-0400-0165-7249 Evidence & Investigation Expenses 8,393 7,548 16,500 8,500 8,500 (8,000) 010-0400-0165-7272 Equipment Rental 11,357 11,762 11,173 11,173 11,173 - 010-0400-0165-7277 Fuel & Mileage 22,896 7 - - - -
010-0400-0165-7298 Flood & Fire Insurance 7,756 10,725 12,982 10,900 11,990 (992) 010-0400-0165-7307 Liability Insurance 72,204 71,439 51,315 51,315 40,481 (10,834) 010-0400-0165-7330 Janitorial Supplies - 50 - - - -
010-0400-0165-7352 M&R Machinery & Equipment - 1,303 - - - - 010-0400-0165-7355 M & R Property 477 2,003 8,000 8,000 8,000 - 010-0400-0165-7356 M & R Vehicles 43,743 52,455 65,000 65,000 65,000 - 010-0400-0165-7359 Meals 172 881 1,000 1,000 1,000 -
010-0400-0165-7366 Cable TV 673 709 800 800 800 -
010-0400-0165-7367 Misc. Services & Supplies 4 - - - - - 010-0400-0165-7372 Office Supplies & Materials 3,182 1,694 3,000 3,000 3,000 - 010-0400-0165-7384 Personnel Hiring Costs 13,050 6,955 7,450 7,450 7,450 - 010-0400-0165-7395 Police Officer Training 336 629 2,400 2,400 2,400 - 010-0400-0165-7426 Publications & Subscriptions - 611 - - - - 010-0400-0165-7432 Telephone 54,219 63,292 54,219 54,219 54,219 - 010-0400-0165-7438 Booking Fees - 1,017 - - - -
010-0400-0165-7458 Utilities - PG&E 25,814 26,990 27,600 27,600 27,600 - 010-0400-0165-7459
Utilities - Water & Sewer (City
Property) 1,690 1,702 2,500 2,500 2,500 -
010-0400-0165-7466 Canine Services 4,476 7,263 7,500 7,500 7,500 - 010-0400-0165-7371 Security Services 4,211 6,842 5,000 5,000 5,000 - 010-0400-0165-7380 Computer Hardware 2,886 18,161 18,552 18,552 18,552 - TOTAL POLICE DEPARTMENT 3,208,467 3,497,612 3,688,820 3,651,201 3,967,076 278,256 -

RECREATION AND COMMUNITY SERVICES -

RECREATION ADMINISTRATION -
010-0500-0150-7001 Salaries & Wages 13,870 9,159 10,981 10,981 16,705 5,724

Page 49 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
010-0500-0150-7005 Overtime 51 9 234 234 250 16
010-0500-0150-7103 Dental Insurance 262 22 242 242 249 7 010-0500-0150-7105 Health Insurance 2,362 383 719 719 763 44 010-0500-0150-7108 Life Insurance 30 28 28 28 28 0
010-0500-0150-7109 Employee Assistance Program 20 3 3 3 4 1 010-0500-0150-7110 Vision Insurance 28 7 26 26 25 (1)
010-0500-0150-7117 PERS Retirement 1,222 1,036 1,434 1,434 1,518 83 010-0500-0150-7119 Social Security/FICA 980 651 794 794 1,229 434 010-0500-0150-7124 Workers Comp. Insurance 4,064 486 524 524 524 0 010-0500-0150-7245 Contractual Services (1,814) 1,950 2,575 - 2,575 - 010-0500-0150-7245 Contractual Services 2,050 8,050 10,000 10,000 10,000 - 010-0500-0150-7272 Equipment Rental 117 138 100 100 100 - 010-0500-0150-7307 Liability Insurance 1,489 1,644 1,140 1,140 870 (270) 010-0500-0150-7372 Office Supplies & Materials - - 500 - - (500) 010-0500-0150-7406 Recreation Programs 28,692 9,089 20,000 7,000 20,000 - TOTAL RECREATION ADMINISTRATION 53,422 32,656 49,300 33,225 54,841 5,540 -

RECREATION - EDUCATION -
010-0500-0151-7245 Contractual Services 10,355 569 - - - - TOTAL RECREATION EDUCATION 10,355 569 - - - -
-
TOTAL FUND 010 7,720,483 7,801,571 9,174,279 8,699,698 10,156,185 981,905 -
SUBTOTAL GENERAL FUND - 002, 003, 004 & 010 9,152,382 9,103,877 13,992,401 10,865,783 15,386,714 1,394,313 -
FUND 22 GENERAL PLAN REVISION FUND -
022-0200-0220-7245 Contractual Services 127,543 - 5,000 1,000 5,000 - TOTAL GENERAL PLAN REVISION FUND 127,543 - 5,000 1,000 5,000 -

TRANSIENT OCCUPANCY TAX -
052-0100-0520-7245 Contractual Services 35,000 26,354 30,000 30,000 30,000 - TOTAL TRANSIENT OCCUPANCY TAX 35,000 26,354 30,000 30,000 30,000 - TOTAL GENERAL FUND per Audit Report 9,314,926 9,130,231 14,027,401 10,896,783 15,421,714 1,394,313 FUND 12 VEHICLE REPLACEMENT -
012-0100-1120-7601 Debt Service-Interest 22,188 18,082 13,816 13,816 9,385 (4,431) 012-0100-1120-7603 Debt Service-Principal 105,835 109,942 114,208 114,208 118,638 4,430 012-0100-1120-7923 Capital Outlay - Vehicle 169,325 58,404 - - - - TOTAL VEHICLE REPLACEMENT FUND 297,348 186,428 128,024 128,024 128,023 (1) -
FUND 17 LAW ENFORCEMENT GRANT -
017-0400-1170-7245 Contractual Services - 180,000 - 230,000 230,000 230,000 017-0400-1171-7245 Contractual Services 180,000 23,740 230,000 19,278 - (230,000) TOTAL LAW ENFORCEMENT GRANT FUND 180,000 203,740 230,000 249,278 230,000 - -
FUND 18 ASSET FORFEITURE -
018-0400-0165-7905 Capital Outlay - - - - - -

TOTAL ASSET FORFEITURE FUND - - - - - -
-
FUND 25 GAS TAX -
025-0300-0250-7001 Salaries & Wages 46,652 45,777 52,992 52,992 56,331 3,339 025-0300-0250-7005 Overtime 5,143 6,031 4,294 4,294 4,473 179 025-0300-0250-7103 Dental Insurance 865 806 1,009 1,009 1,049 39 025-0300-0250-7105 Health Insurance 6,983 6,009 8,527 8,527 7,354 (1,173) 025-0300-0250-7108 Life Insurance 115 93 133 133 133 (0) 025-0300-0250-7109 Employee Assistance Program 13 15 13 13 14 0 025-0300-0250-7110 Vision Insurance 112 96 122 122 116 (6) 025-0300-0250-7117 PERS Retirement 11,882 11,358 11,267 11,267 17,761 6,494 025-0300-0250-7119 Social Security/FICA 3,674 3,681 4,068 4,068 4,329 261

Page 50 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
025-0300-0250-7124 Workers Comp. Insurance 2,659 2,487 2,528 2,528 1,768 (760) 025-0300-0250-7210 Asphalt 902 - 10,000 10,000 10,000 - 025-0300-0250-7213 Legal fees - - - - -
025-0300-0250-7245 Contractual Services 12,117 14,497 50,000 50,000 65,000 15,000 025-0300-0250-7256 Loan Repayment - PG&E Retrofit 1,616 - - - - - 025-0300-0250-7272 Equipment Rental 627 737 650 650 650 - 025-0300-0250-7307 Liability Insurance 7,511 8,131 5,675 5,675 4,357 (1,318) 025-0300-0250-7352 M & R Machinery & Equipment 16,076 20,325 20,600 20,600 20,600 - 025-0300-0250-7355 M&R Property 22,546 10,201 15,000 15,000 15,000 - 025-0300-0250-7367 Misc. Services & Supplies 6,349 1,451 4,600 4,600 4,600 - 025-0300-0250-7458 Utilities - PG&E 105,607 112,829 100,000 120,000 120,000 20,000 025-0700-4133-7245
McCormick Road - RMRA (SB1)
County Project OR RMRA Projects 209,278 446 699,459 625,619 290,069 (409,390) 025-0700-4133-7905 RMRA (SB1) Projects - 96,262 - - - - 025-0700-4133-7990 RMRA (SB1) Projects - 40,236 - - - - 025-0300-5990-9000 Transfer Out 62,451 - 84,970 84,970 - (84,970) TOTAL GAS TAX FUND 523,178 381,468 1,075,907 1,022,067 623,602 (452,305) -
FUND 31 DEVELOPERS REVOLVING FUND -
031-0200-0310-7245 Contractual Services 89,332 - - - - - TOTAL DEVELOPERS REVOLVING FUND 89,332 - - - - -
-
FUND 32 TRANSIT -
032-0300-0320-7001 Salaries & Wages 19,463 27,130 25,957 25,957 27,271 1,315 032-0300-0320-7005 Overtime - 133 721 721 762 40
032-0300-0320-7103 Dental Insurance 541 172 586 586 608 22 032-0300-0320-7105 Health Insurance 4,936 2,210 2,402 2,402 2,575 174 032-0300-0320-7108 Life Insurance 53 64 70 70 70 0
032-0300-0320-7109 Employee Assistance Program 5 7 6 6 7 0 032-0300-0320-7110 Vision Insurance 49 27 65 65 62 (3)
032-0300-0320-7117 PERS Retirement 1,945 3,636 4,472 4,472 4,743 270 032-0300-0320-7119 Social Security/FICA 1,483 1,704 1,834 1,834 1,930 96 032-0300-0320-7124 Workers Comp. Insurance 1,055 1,119 1,238 1,238 856 (382) 032-0300-0320-7201 Accounting & Auditing 2,001 3,421 3,397 3,397 3,473 75 032-0300-0320-7205 Advertising 103 - 1,000 1,000 1,000 - 032-0300-0320-7213 Legal Fees 114 1,505 3,000 3,000 3,000 - 032-0300-0320-7226 Printing - - 500 500 500 -
032-0300-0320-7234 Dispatch services 1,764 1,820 1,800 1,800 2,000 200 032-0300-0320-7245 Contractual Services 435,986 443,832 439,075 439,075 451,528 12,453 032-0300-0320-7253 Management Consultant Services 90,974 64,619 85,900 85,900 85,900 - 032-0300-0320-7272 Equipment Rental 855 852 2,800 2,800 2,800 - 032-0300-0320-7277 Fuel & Mileage 52,212 50,615 63,630 63,630 80,000 16,370 032-0300-0320-7307 Liability Insurance 20,525 22,661 15,716 15,716 11,996 (3,720) 032-0300-0320-7340 Legal Notices/Publications - - 200 200 200 - 032-0300-0320-7356 M & R Vehicles 13,432 16,961 20,000 41,000 23,000 3,000 032-0300-0320-7365 Membership Dues - 840 900 900 1,000 100 032-0300-0320-7367 Misc. Services & Supplies 630 - 4,000 4,000 4,000 - 032-0300-0320-7372 Office Supplies & Materials - - 500 500 500 - 032-0300-0320-7377 Planning Studies 2,500 - - - - -
032-0300-0320-7381 Computer Software 2,227 2,169 2,689 2,689 3,351 662 032-0300-0320-7385 Permits & Licenses - - 100 100 100 - 032-0300-0320-7397 Postage - - 100 100 100 -
032-0300-0320-7415 Signs - - 100 100 5,000 4,900
032-0300-0320-7432 Telephone 828 828 4,300 4,300 4,300 - 032-0300-0320-7459
Utilities - Water & Sewer (City
Property) 3,485 3,671 4,000 4,000 4,000 -
032-0300-0320-7923 Capital Outlay - Vehicles - - 175,200 175,200 176,000 800 032-0300-0320-7905
Capital Outlay - Bus Shelter & Facility
Electrification - - 25,000 - - (25,000)

Page 51 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
032-0300-0320-7352 Facility & Equipment Maintenance - 1,739 4,000 4,000 4,000 - 032-0300-5990-9000 Transfer Out 12,000 12,000 12,000 12,000 12,000 - TOTAL TRANSIT FUND 669,168 663,732 907,259 903,259 918,631 11,372 -
FUND 33 COMMERCIAL REHABILITATION LOAN FUND -
033-0200-0330-7245 Contractual Services 1,225 - - - - - 033-0200-0330-7433 CDBG Pass Through Expense 33,144 - - - - TOTAL COM. REHABILITATION LOAN FUND 34,368 - - - - -
-
FUND 34 CDBG HOUSING REHABILIATION -
034-0200-0340-7245 Contractual Services 16,165 8,404 - - - - TOTAL CDBG HOUSING REHABILITATION FUND 16,165 8,404 - - - - FUND 38 PERSONNEL SERVICES DISTRICT -
Fire Department -
038-0400-0140-7001 Salaries & Wages 142,160 233,459 247,915 247,915 271,849 23,934 038-0400-0140-7005 Overtime - 78,403 27,590 27,590 27,064 (526) 038-0400-0140-7103 Dental Insurance 816 2,928 2,904 2,904 2,948 44 038-0400-0140-7105 Health Insurance 13,739 23,027 35,084 35,084 36,399 1,314 038-0400-0140-7108 Life Insurance 276 450 447 447 443 (4) 038-0400-0140-7109 Employee Assistance Program 67 66 62 62 65 3 038-0400-0140-7110 Vision Insurance 218 404 412 412 389 (23) 038-0400-0140-7117 PERS Retirement 82,823 124,861 208,847 208,847 241,765 32,918 038-0400-0140-7119 Social Security/FICA 10,030 20,276 19,024 19,024 20,594 1,570 038-0400-0140-7124 Workers Comp. Insurance 13,526 11,278 11,825 11,825 8,532 (3,293) 038-0400-0140-7125 State Unemployment Insurance - - 60 - - (60) 038-0400-0140-7126 Uniform Allowance 2,000 1,800 3,780 2,000 3,746 (34) 038-0400-0140-7201 Accounting & Auditing 631 725 721 721 737 16 038-0400-0140-7203 Administrative Exp - 2,677 2,500 3,553 2,500 - 038-0400-0140-7245 Contractual Services 28,181 3,185 4,542 4,542 4,787 245 038-0400-0140-7298 Flood & Fire Insurance 28,930 11,289 14,308 12,013 13,214 (1,093) 038-0400-0140-7307 Liability Insurance 7,147 17,931 16,015 14,811 14,719 (1,295) 038-0400-0140-7355 M&R Property 22,845 65,505 25,000 25,000 25,000 - 038-0400-0140-7356 M & R Vehicles 40,686 - 30,000 30,000 - 038-0400-0140-7380 Computer Hardware - - 30,000 - - (30,000) 038-0400-0140-7381 Computer Software 1,323 2,277 2,196 2,196 1,988 (207) 038-0700-0140-7909 Capital Outlay - Buildings & Imprvmts 29,406 30,571 - - - - 038-0400-5990-9000 Transfer Out 78,000 78,000 78,000 78,000 78,000 - TOTAL FIRE DEPARTMENT 502,804 709,111 761,231 696,947 784,740 23,509 -
FUND 39 PERSONNEL SERVICES DISTRICT -
Police Department -
039-0400-0165-7201 Accounting & Auditing 631 725 721 721 737 16 039-0400-0165-7203 Administrative Exp - 2,677 2,500 3,553 3,500 1,000 039-0400-0165-7245 Contractual Services 385,080 382,855 437,416 402,416 394,382 (43,034) 039-0400-0165-7254 Debt Services - Principal 20,605 20,601 - - - - 039-0400-0165-7255 Debt Service - Interest 2,449 2,453 - - - - 039-0400-0165-7273 Equipment (Non-Capital, <$5,000) 546 387 2,500 2,500 2,500 - 039-0400-0165-7277 Fuel & Mileage 37,992 63,807 65,000 65,000 65,000 - 039-0400-0165-7307 Liability Insurance 11,823 12,578 9,989 9,989 8,524 (1,466) 039-0400-0165-7352 M&R Machinery & Equipment 3,129 1,417 2,500 2,500 2,500 - 039-0400-0165-7380 Computer Hardware - - 68,000 (68,000) 039-0400-0165-7381 Computer Software 1,432 2,625 4,527 4,527 4,952 425 039-0400-0165-7395 Police Officer Training 8,704 4,721 6,000 6,000 6,000 - 039-0400-0165-7398 Volunteer Services 1,250 812 2,500 2,500 2,500 - 039-0400-0165-7409 Safety Equipment 1,095 689 1,000 1,000 9,500 8,500 039-0400-0165-7426 Publications & Subscriptions 330 - 850 850 850 - 039-0400-0165-9000 Transfer Out 12,781 - - - - -
039-0400-0165-7923 Capital Outlay - Vehicles - - - - 197,000 197,000

Page 52 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
039-0400-0165-7905 Capital Outlay - Mach & Equip 49,147 62,631 90,000 57,397 40,000 (50,000) TOTAL POLICE DEPARTMENT 536,994 558,977 693,504 558,954 737,945 44,441 -
FUND 40 GENERAL OBLIGATION FIREHOUSE BONDS -
040-0100-0400-7601 Bond Interest Expense - - - - - -
040-0100-0400-7603 Bond Principal Retirement - - - - - -

TOTAL GENERAL OBLIGATION FIREHOUSE BONDS FUND - - - - - - -
FUND 41 COMMUNITY FACILITIES DISTRICT 2006-1 -
041-0100-0410-7001 Salaries & Wages 3,098 3,549 3,625 3,625 3,571 (53) 041-0100-0410-7005 Overtime - - 45 45 38 (7)
041-0100-0410-7103 Dental Insurance 49 62 48 48 76 28
041-0100-0410-7105 Health Insurance 506 616 568 568 915 347 041-0100-0410-7108 Life Insurance 5 7 7 7 7 0
041-0100-0410-7109 Employee Assistance Program 1 1 1 1 1 (0) 041-0100-0410-7110 Vision Insurance 5 6 7 7 6 (0)
041-0100-0410-7117 PERS Retirement 211 595 741 741 281 (460) 041-0100-0410-7119 Social Security/FICA 217 246 255 255 247 (8) 041-0100-0410-7124 Workers Comp. Insurance 190 158 173 173 112 (61) 041-0100-0410-7201 Accounting & Auditing 3,761 4,465 4,434 4,434 4,533 98 041-0100-0410-7203 Administrative Expense 22,700 18,278 26,250 26,250 26,250 - 041-0100-0410-7245 Contractual Services 5,342 5,162 8,995 8,995 9,392 397 041-0100-0410-7381 Computer Software 2,135 2,078 4,238 4,238 4,873 634 041-0100-0410-7601 Bond Interest Expense 201,269 188,194 173,319 173,319 157,819 (15,500) 041-0100-0410-7603 Bond Principal Retirement 285,000 295,000 300,000 300,000 320,000 20,000 041-0100-0410-7900 Agency Admin Costs - Prior Yr - 30,790 - - - - TOTAL COMMUNITY FACILITIES DISTRICT 2006-1 524,488 549,208 522,705 522,705 528,120 5,415 -
FUND 44 RIVERWALK COMMUNITY FACILITES DISTRICT -
044-0100-0440-7203 Administrative Exp - - 8,000 - 8,000 - 044-0100-0440-7213 Legal Fees - - 4,000 - 4,000 -
TOTAL RIVERWALK COMMUNITY FACILITES DISTRICT - - 12,000 - 12,000 - -
FUND 49 COMMUNITY FACILITIES DISTRICT 2004-1 -
049-0100-0490-7001 Salaries & Wages 2,582 3,158 3,229 3,229 3,671 443 049-0100-0490-7005 Overtime - - 45 45 38 (7)
049-0100-0490-7103 Dental Insurance 41 56 41 41 77 36
049-0100-0490-7105 Health Insurance 422 559 505 505 930 426 049-0100-0490-7108 Life Insurance 4 7 7 7 7 1
049-0100-0490-7109 Employee Assistance Program 1 1 1 1 1 0 049-0100-0490-7110 Vision Insurance 4 6 6 6 6 0
049-0100-0490-7117 PERS Retirement 176 564 707 707 289 (419) 049-0100-0490-7119 Social Security/FICA 180 219 228 228 254 26 049-0100-0490-7124 Workers Comp. Insurance 158 140 154 154 115 (39) 049-0100-0490-7201 Accounting & Auditing 3,613 5,840 4,249 4,249 4,343 94 049-0100-0490-7203 Administrative Expense 14,960 13,201 18,060 18,060 18,060 - 049-0100-0490-7245 Contractual Services 2,455 2,374 8,642 8,642 8,824 182 049-0100-0490-7381 Computer Software 978 952 6,462 6,462 6,753 291 049-0100-0490-7601 Bond Interest Expense 107,244 99,794 91,169 91,169 82,169 (9,000) 049-0100-0490-7603 Bond Principal Retirement 160,000 170,000 175,000 175,000 185,000 10,000 049-0100-0490-7900 Agency Admin Costs - Prior Yr - 24,701 - - - - TOTAL COMMUNITY FACILITIES DISTRICT 2004-1 FUND 292,818 321,572 308,504 308,504 310,539 2,034 -
FUND 50 STORM DRAIN -
050-0300-0500-7001 Salaries & Wages 2,993 3,380 4,119 4,119 4,347 228 050-0300-0500-7005 Overtime 309 491 327 327 347 20
050-0300-0500-7103 Dental Insurance 38 59 88 88 46 (42) 050-0300-0500-7105 Health Insurance 535 851 1,156 1,156 1,254 98 050-0300-0500-7108 Life Insurance 7 8 10 10 10 0

Page 53 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
050-0300-0500-7109 Employee Assistance Program 1 1 1 1 1 0 050-0300-0500-7110 Vision Insurance 7 7 9 9 9 (0)
050-0300-0500-7117 PERS Retirement 414 450 443 443 717 274 050-0300-0500-7119 Social Security/FICA 232 268 307 307 324 17 050-0300-0500-7124 Workers Comp Insurance 194 165 196 196 136 (60) 050-0300-0500-7213 Legal Fees 1,568 1,505 1,500 1,500 1,500 - 050-0300-0500-7245 Contractual Services 136,525 58,837 94,500 94,500 19,500 (75,000) 050-0300-0500-7245 Contractual Services - CIP PROJECT - - - - 200,000 200,000 050-0300-0500-7272 Equipment Rental 3,469 317 500 500 500 - 050-0300-0500-7307 Liability Insurance 3,258 3,597 2,494 2,494 1,904 (590) 050-0300-0500-7323 Finance Charge - Collection 6 0 - - - - 050-0300-0500-7352 M&R Machinery & Equipment 1,145 2,550 2,000 2,000 15,000 13,000 050-0300-0500-7355 M & R Real Property 5,563 12,206 5,500 5,500 50,000 44,500 050-0300-0500-7367 Misc. Services & Supplies 1,374 - 1,000 1,000 2,000 1,000 050-0300-0500-7385 Permits & Licenses 7,067 6,682 11,330 8,000 8,000 (3,330) 050-0300-0500-7459 Utilities-Water & Sewer City Property 2,079 2,079 2,000 2,000 2,000 - TOTAL STORM DRAIN FUND 166,781 93,453 127,482 124,152 307,596 180,115 -
FUND 51 CAPITAL GRANTS AND PROJECT FUND -

GRANT ACTIVITY -

AMERICAN RESCUE PLAN ACT - FUND -
051-0200-0765-7245 Contractual Services 19,947 55,546 - 50,000 - - TOTAL 19,947 55,546 - 50,000 - -
-

IMPROVEMENTS -
051-0700-1620-7909
New Modular Fire Station at Airport
Road 2,244 - - - - -
051-0700-4124-7990
City Hall ADA Remodel - Council
Chambers/CD Office - - 195,000 - 195,000 -
051-0700-4132-7990 New Accounting System Software - - 200,000 - 200,000 - 051-0700-4130-7990 HSIP Pedestrian Crossing 274,776 - - - - - 051-0600-4149-7909 HSIP 11 - Bike Facility Upgrades 8,763 - 326,900 27,690 299,210 (27,690) 051-0600-4150-7909
HSIP 11 - Pedestrian Crossings at
Three Locations 9,003 - 269,110 27,280 241,830 (27,280) 051-0600-4151-7909
Sidewalk Extension River Road to
Front Street 2,205 - 100,000 - 100,000 -
051-0600-4159-7909 Front Street Sidewalk Completion - - 180,000 180,000 - (180,000) 051-0700-4136-7990 LGI - 18 Acre New Park Phase I 9,622 3,141 96,799 - 96,799 - 051-0700-4131-7990 Police Modular Building - - 100,000 6,500 93,500 (6,500) 051-0700-4156-7990 Shade Structures at City Parks 340,000 185,900 - (340,000) 051-0700-4155-7990
Public Works Corp Yard Modular
Building 275,000 275,000 -
051-0700-4157-7990 Community Center Improvement 148,000 148,000 - (148,000) 051-0700-4158-7990
ADA Self-Evaluation and Transition
Plan 25,000 25,000 25,000 -
051-0300-5990-9000 Transfer Out 62,356 116,280 1,812,712 600,000 1,212,712 (600,000) TOTAL IMPROVEMENTS 368,970 119,421 4,068,521 1,200,370 2,739,051 (1,329,470) -
TOTAL CAPITAL GRANT/PROJECT FUND 388,917 174,967 4,068,521 1,250,370 2,739,051 (1,329,470) -
FUND 53 ROADWAY IMPACT
053-0300-0530-7245 Contractual Services 6,544 14,196 400,000 400,000 460,000 60,000 TOTAL ROADWAY IMPACT FUND 6,544 14,196 400,000 400,000 460,000 60,000 -
FUND 54 PARKS & RECREATION -
054-0300-0540-7990 CIP - PRELIM DESIGN/STUDIES - 14,400 90,000 90,000 440,000 350,000 054-0300-5990-9000 Transfer Out 9,622 3,141 436,799 185,900 96,799 (340,000) TOTAL PARKS & RECREATION FUND 9,622 17,541 526,799 275,900 536,799 10,000

Page 54 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
-
FUND 55 MAIN & OPERATION SVC DISTRICT - LIBERTY -
055-0300-0550-7001 Salaries & Wages 88,598 121,211 148,465 148,465 164,148 15,683 055-0300-0550-7005 Overtime 17,920 27,008 18,280 18,280 19,083 803 055-0300-0550-7103 Dental Insurance 1,711 2,561 2,742 2,742 2,739 (4) 055-0300-0550-7105 Health Insurance 14,312 28,203 30,971 30,971 29,377 (1,594) 055-0300-0550-7108 Life Insurance 92 663 465 465 475 9
055-0300-0550-7109 Employee Assistance Program 26 36 37 37 39 2 055-0300-0550-7110 Vision Insurance 285 388 428 428 416 (12) 055-0300-0550-7117 PERS Retirement 14,581 25,221 31,709 31,709 34,278 2,568 055-0300-0550-7119 Social Security/FICA 7,524 10,464 11,804 11,804 12,995 1,191 055-0300-0550-7124 Workers Comp Insurance 5,195 6,208 7,082 7,082 5,152 (1,930) 055-0300-0550-7126 Uniform /Boots /Equipment 1,000 1,000 1,000 1,000 1,000 - 055-0300-0550-7245 Contractual Services 194,997 276,535 412,000 412,000 412,000 - 055-0300-0550-7458 UTILITIES-PG & E 1,085 838 1,875 1,875 1,875 - 055-0300-0550-7459 Utility Services - City Provided - Internal Services 11,379 13,817 12,000 12,000 12,000 - 055-0300-0550-7923 Capital Outlay - Vehicles 10,782 - - - - - 055-0300-0550-7203 Administrative Expense 6,674 7,559 7,500 7,500 7,500 - TOTAL MAIN & OPERATION SVC DISTRICT - LIBERTY 376,160 521,712 686,360 686,360 703,076 16,716 -
FUND 56 MUNICIPAL IMPROVEMENT -
056-0300-0560-7245 Contractual Services - 21,591 - - - - 056-0300-0560-7909 Capital Outlay - Buildings & Imprvmts 19,166 271,631 666,139 666,139 1,950,000 1,283,861 056-0300-5990-9000 Transfer Out 123,971 125,734 127,525 127,525 129,356 1,831 056-0300-5990-9000
Transfer Out - City Hall ADA Remodel -
Council Chambers/CD Office - - 195,000 - 195,000 -
056-0300-5990-9000
Transfer Out - Measure K Roadway
Improvement - - 2,500,000 - 520,000 (1,980,000)
056-0300-5990-9000 Transfer Out - - 523,000 154,500 368,500 (154,500) 056-0300-5990-9000
Transfer Out - New Modular Fire
Station 2,244 - - - - -
TOTAL MUNICIPAL IMPROVEMENTS FUND 145,381 418,956 4,011,664 948,164 3,162,856 (848,808) -
FUND 60 HAZARDOUS WASTE -
060-0300-0600-7001 Salaries & Wages 36,030 27,032 41,826 41,826 60,121 18,295 060-0300-0600-7005 Overtime - 23 337 337 346 9
060-0300-0600-7103 Dental Insurance 640 307 686 686 902 216 060-0300-0600-7105 Health Insurance 6,171 3,893 6,597 6,597 7,945 1,348 060-0300-0600-7108 Life Insurance 71 59 80 80 99 18
060-0300-0600-7109 Employee Assistance Program 9 11 10 10 14 4 060-0300-0600-7110 Vision Insurance 66 39 74 74 87 13
060-0300-0600-7117 PERS Retirement 7,674 7,689 11,337 11,337 15,561 4,224 060-0300-0600-7119 Social Security/FICA 2,503 1,873 2,930 2,930 4,169 1,240 060-0300-0600-7124 Workers Comp Insurance 1,839 1,800 1,995 1,995 1,887 (108) 060-0300-0600-7205 Advertising - - 2,000 500 500 (1,500) 060-0300-0600-7213 Legal Fees - - 1,000 1,000 1,000 -
060-0300-0600-7226 Printing - - 2,000 1,000 1,000 (1,000) 060-0300-0600-7235 Conferences & Meetings - 188 5,300 5,300 5,300 - 060-0300-0600-7245 Contractual Services 69,620 31,500 110,000 60,000 70,000 (40,000) 060-0300-0600-7272 Equipment Rental 168 198 300 300 300 - 060-0300-0600-7307 Liability Insurance 2,034 2,245 1,557 1,557 1,189 (369) 060-0300-0600-7359 Meals 411 - 4,000 600 600 (3,400)
060-0300-0600-7385 Permits & Licenses - 188 220 220 220 - 060-0300-0600-7367 Misc. Services & Supplies 13,244 - 17,600 - 5,000 (12,600) 060-0300-0600-7404 Grant Program Expenses - - 5,000 7,972 5,000 - TOTAL HAZARDOUS WASTE FUND 140,479 77,045 214,850 144,322 181,240 (33,610) -
FUND 65 LANDFILL CLOSURE -
065-0300-0650-7001 Salaries & Wages 28,831 31,556 69,826 69,826 79,390 9,565

Page 55 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
065-0300-0650-7005 Overtime - 20 337 337 1,433 1,096
065-0300-0650-7103 Dental Insurance 504 395 644 644 1,145 502 065-0300-0650-7105 Health Insurance 5,046 4,719 5,899 5,899 12,605 6,706 065-0300-0650-7108 Life Insurance 54 58 72 72 200 128
065-0300-0650-7109 Employee Assistance Program 11 17 17 17 19 2 065-0300-0650-7110 Vision Insurance 49 41 66 66 175 109 065-0300-0650-7117 PERS Retirement 5,407 8,702 11,573 11,573 13,965 2,392 065-0300-0650-7119 Social Security/FICA 2,012 2,108 5,027 5,027 5,614 587 065-0300-0650-7124 Workers Comp Insurance 2,139 2,959 3,331 3,331 2,492 (839) 065-0300-0650-7126 Uniform /Boots /Equipment - - - - 650 650 065-0300-0650-7245 Contractual Services 103,124 26,467 150,000 80,000 100,000 (50,000) 065-0300-0650-7272 Equipment Rental 128 150 200 200 200 - 065-0300-0650-7273 Equipment (Non-Capital, <$5,000) - - 27,000 - 10,000 (17,000) 065-0300-0650-7252 Property Tax 260 889 280 280 280 -
065-0300-0650-7213 Legal Fees 3,437 118 15,000 15,205 15,000 - 065-0300-0650-7307 Liability Insurance 1,547 1,708 1,185 1,185 904 (280) 065-0300-0650-7367 Misc. Services & Supplies - 251 - - - - 065-0300-0650-7385 Permits and Licenses 26,739 27,238 35,000 35,000 35,000 - 065-0300-0650-7420 SB 1383 Procurement - Grant Fund - 7,560 - - - - 065-0300-0650-7905 Capital Outlay - Mach & Equip - - - - 61,000 61,000 065-0300-5990-9000 Transfer Out - - 280,000 280,000 560,000 280,000 TOTAL LANDFILL CLOSURE FUND 179,287 114,954 605,456 508,661 900,073 294,616 -
FUND 75 BUSINESS PARK -
075-0200-0750-7001 Salaries & Wages 37,681 35,561 36,213 36,213 2,300 (33,913) 075-0200-0750-7005 Overtime 228 327 128 128 - (128)
075-0200-0750-7103 Dental Insurance 541 471 532 532 25 (506) 075-0200-0750-7105 Health Insurance 5,493 5,044 6,139 6,139 345 (5,794) 075-0200-0750-7108 Life Insurance 57 49 55 55 2 (52)
075-0200-0750-7109 Employee Assistance Program 13 9 9 9 1 (8) 075-0200-0750-7110 Vision Insurance 52 45 50 50 2 (48)
075-0200-0750-7117 PERS Retirement 7,339 8,965 10,252 10,252 1,090 (9,162) 075-0200-0750-7119 Social Security/FICA 2,640 2,100 2,454 2,454 146 (2,309) 075-0200-0750-7124 Workers Comp. Insurance 2,643 1,613 1,727 1,727 72 (1,655) 075-0200-0750-7201 Accounting & Auditing 205 237 234 234 240 5 075-0200-0750-7213 Legal Fees - - 5,000 5,000 5,000 -
075-0200-0750-7245 Contractual Services 79,412 30,884 31,155 82,047 1,217 (29,938) 075-0200-0750-7252 Property Tax - 2,691 - - - -
075-0200-0750-7272 Equipment Rental 123 154 500 500 500 - 075-0200-0750-7298 Flood & Fire Insurance 10,174 - - - - - 075-0200-0750-7307 Liability Insurance 2,106 2,325 1,613 1,613 1,231 (382) 075-0200-0750-7367 Misc. Services & Supplies 1,118 252 5,000 5,000 5,000 - 075-0200-0750-7381 Computer Software 336 327 5,406 406 5,506 100 075-0700-4137-7990 Business Park - Plan & Study - - 50,000 50,000 - (50,000) 075-0200-5990-9000 Transfer Out 30,000 - 175,000 145,000 50,000 (125,000) TOTAL BUSINESS PARK FUND 180,163 91,054 331,466 347,358 72,676 (258,790) -
FUND 76 ARMY BASE -
076-0200-0760-7001 Salaries & Wages 8,377 1,321 1,852 1,852 410 (1,442) 076-0200-0760-7005 Overtime - - 16 16 15 (1)
076-0200-0760-7103 Dental Insurance 145 24 28 28 4 (24) 076-0200-0760-7105 Health Insurance 1,682 300 391 391 66 (325) 076-0200-0760-7108 Life Insurance 20 2 4 4 1 (2)
076-0200-0760-7109 Employee Assistance Program 3 0 0 0 0 (0) 076-0200-0760-7110 Vision Insurance 14 2 3 3 1 (2)
076-0200-0760-7117 PERS Retirement 2,265 420 646 646 32 (613) 076-0200-0760-7119 Social Security/FICA 581 90 129 129 30 (100) 076-0200-0760-7124 Workers Comp. Insurance 523 75 88 88 13 (75) 076-0200-0760-7201 Accounting & Auditing 55 - - - - -

Page 56 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
076-0200-0760-7245 Contractual Services 108 - - - - -
076-0200-0760-7272 Equipment Rental 180 199 - - - -
076-0200-0760-7307 Liability Insurance 559 617 428 428 327 (101) 076-0200-0760-7381 Computer Software 43 2 - - - -
TOTAL ARMY BASE REUSE FUND 14,555 3,053 3,586 3,586 898 (2,688) -
-
FUND 80 WATER SYSTEM -
080-0300-0800-7001 Salaries & Wages 691,708 770,100 834,317 834,317 868,543 34,226 080-0300-0800-7005 Overtime 36,803 55,610 54,068 54,068 55,964 1,896 080-0300-0800-7103 Dental Insurance 10,805 10,124 13,223 13,223 16,568 3,345 080-0300-0800-7105 Health Insurance 96,712 105,443 149,052 149,052 172,464 23,411 080-0300-0800-7108 Life Insurance 1,491 1,580 1,904 1,904 1,915 12 080-0300-0800-7109 Employee Assistance Program 197 214 209 209 209 0 080-0300-0800-7110 Vision Insurance 1,443 1,488 1,752 1,752 1,679 (74) 080-0300-0800-7117 PERS Retirement 149,946 155,448 201,954 201,954 222,872 20,918 080-0300-0800-7119 Social Security/FICA 50,125 50,394 62,327 62,327 64,689 2,362 080-0300-0800-7124 Workers Comp. Insurance 39,659 36,634 39,796 39,796 27,258 (12,537) 080-0300-0800-7126 Boot/Uniform/Equipment Allowance 1,138 1,359 1,625 1,625 1,625 - 080-0300-0800-7125 State Unemployment Insurance - 348 3,300 3,300 3,300 - 080-0300-0800-7201 Accounting & Auditing 5,450 6,273 6,228 6,228 6,366 138 080-0300-0800-7213 Legal Fees 86 13,247 12,500 12,500 12,500 - 080-0300-0800-7226 Printing - - 6,180 6,180 6,180 -
080-0300-0800-7228 Chemicals & Gases 51,729 58,815 100,000 100,000 100,000 - 080-0300-0800-7235 Conferences & Meetings 19,092 2,735 25,000 25,000 25,000 - 080-0300-0800-7245 Contractual Services 384,688 361,238 410,000 400,000 460,000 50,001 080-0300-0800-7255 Debt Service - Interest 57,153 55,045 44,858 44,858 38,074 (6,784) 080-0300-0800-7254 Debt Service - Principal - - 4,869 4,869 5,118 249 080-0300-0800-7272 Equipment Rental 11,034 20,964 20,600 20,600 20,600 - 080-0300-0800-7273 Equipment (Non-Capital,<$5,000) 5,176 6,359 10,000 10,000 10,000 - 080-0300-0800-7277 Fuel & Mileage 29,729 18,735 30,900 30,900 30,900 - 080-0300-0800-7298 Flood & Fire Insurance 83,815 83,880 86,716 72,809 80,089 (6,627) 080-0300-0800-7307 Liability Insurance 99,207 108,128 75,220 75,220 57,577 (17,643) 080-0300-0800-7323 Finance Charge 802 20 500 500 500 -
080-0300-0800-7337 Laboratory Testing 58,639 67,168 51,500 51,500 51,500 - 080-0300-0800-7340 Legal Notices & Publications 488 515 6,000 6,000 6,000 - 080-0300-0800-7352 M & R Machinery & Equipment 38,960 54,685 40,000 40,000 40,000 - 080-0300-0800-7355 M & R Real Property 38,097 45,420 100,000 100,000 100,000 - 080-0300-0800-7356 M & R Vehicles 7,982 7,212 6,180 6,180 6,180 - 080-0300-0800-7365 Membership Dues 16,124 18,307 35,000 5,000 20,000 (15,000) 080-0300-0800-7367 Misc. Services & Supplies 13,078 6,643 30,900 30,900 30,900 - 080-0300-0800-7380 Computer Hardware 41 - 35,000 - 5,000 (30,000) 080-0300-0800-7372 Office Supplies & Materials 8,175 4,545 12,360 12,360 12,360 - 080-0300-0800-7381 Computer Software 39,453 39,561 35,480 39,000 40,567 5,087 080-0300-0800-7385 Permits & Licenses 49,588 52,868 75,000 75,000 75,000 - 080-0300-0800-7397 Postage 1,998 2,005 3,600 3,600 3,600 - 080-0300-0800-7409 Safety Equipment 2,894 2,608 3,600 3,600 3,600 - 080-0300-0800-7432 Telephone 5,517 6,046 12,000 12,000 12,000 - 080-0300-0800-7458 Utilities - PG&E 241,245 266,599 267,800 370,000 350,000 82,200 080-0300-0800-7603 Bond Principal - - 275,000 275,000 275,000 - 080-0300-0800-7281 Land Lease - Well#10 - - 6,000 6,000 6,000 - 080-0300-0800-7358 Emergency Repairs 120,143 95,771 133,900 133,900 133,900 - 080-0700-0800-7245 Capital Improvement - 666 - - - -
080-0700-0800-7990 Capital Construction 26,855 66,990 239,286 296,667 300,000 60,714 080-0700-0800-7920 Capital Construction - 238,000 - - - 080-0300-0800-7905 Capital Outlay - Mach & Equip - - 35,000 35,000 - (35,000) 080-0300-0800-7923 Capital Outlay - Vehicles - - - 19,993 - - 080-0300-5990-9000 Transfer Out 56,646 4,862 351,360 50,000 301,360 (50,000) 080-0300-5990-9003 Transfer Out - Capital Reserve - - 1,400,000 1,400,000 600,000 (800,000)

Page 57 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
080-0300-5990-9000 Transfer Out - - 200,000 - 200,000 - 080-0300-5990-9000 Transfer Out 25,000 25,000 25,000 25,000 25,000 - TOTAL WATER SYSTEM FUND 2,578,912 2,929,650 5,577,062 5,169,889 4,887,956 (689,105) -
FUND 81 WATER CONSTRUCTION -
081-0700-4144-7993
CIP - 2021 Water & Sewer CIP Project
- Waterline Replacement - - 301,360 - 301,360 -
081-0700-4139-7990
CIP - Well#16 Scada Integration and
Upgrades - - 50,000 50,000 - (50,000)
081-0300-5990-9000 Transfer Out 72,924 - - - - -
TOTAL WATER CONSTRUCTION FUND 72,924 - 351,360 50,000 301,360 (50,000) -
FUND 84 AIRPORT -
084-0300-0840-7001 Salaries & Wages 15,666 15,450 17,843 17,843 18,751 908 084-0300-0840-7005 Overtime 1,079 838 392 392 406 14
084-0300-0840-7103 Dental Insurance 830 58 242 242 243 0 084-0300-0840-7105 Health Insurance 5,088 2,849 3,346 3,346 3,462 116 084-0300-0840-7108 Life Insurance 82 15 53 53 53 (0)
084-0300-0840-7109 Employee Assistance Program 9 7 4 4 5 0 084-0300-0840-7110 Vision Insurance 77 30 49 49 46 (2)
084-0300-0840-7117 PERS Retirement 7,228 1,583 2,859 2,859 3,290 431 084-0300-0840-7119 Social Security/FICA 1,347 978 1,268 1,268 1,333 65 084-0300-0840-7124 Workers Comp. Insurance 1,843 1,209 851 851 588 (263) 084-0300-0840-7201 Accounting & Auditing 2,311 2,656 2,638 2,638 2,697 59 084-0300-0840-7213 Legal Fees 17,737 13,511 25,000 27,044 15,000 (10,000) 084-0300-0840-7226 Printing - - 500 500 500 -
084-0300-0840-7228 Chemicals & Gases 6,311 3,215 7,000 7,000 7,000 - 084-0300-0840-7245 Contractual Services 50,847 44,723 45,203 45,203 45,365 162 084-0300-0840-7254 Debt Service - Principal - - 16,991 16,991 17,860 868 084-0300-0840-7255 Debt Service - Interest 3,848 3,522 3,266 3,266 2,910 (356) 084-0300-0840-7252 Property Tax 2,948 3,038 3,000 3,000 3,000 - 084-0300-0840-7272 Equipment Rental 1,187 1,350 1,500 1,500 1,500 - 084-0300-0840-7273 Equipment, (non-capital <$5,000) 1,327 932 2,000 2,000 2,000 - 084-0300-0840-7277 Fuel & Mileage 1,974 3,576 4,000 4,000 4,000 - 084-0300-0840-7298 Flood & Fire Insurance 34,333 36,961 44,055 36,989 40,688 (3,367) 084-0300-0840-7307 Liability Insurance 10,967 11,112 10,678 10,678 10,431 (248) 084-0300-0840-7322 Interest Expense - Interfund Loan 3,511 3,511 - - - - 084-0300-0840-7330 Janitorial Supplies 2,477 - 1,500 1,500 1,500 - 084-0300-0840-7340 Legal Notices/Publications - - 500 500 500 - 084-0300-0840-7352 M & R Machinery & Equipment 17,803 16,035 - - 15,000 15,000 084-0300-0840-7355 M & R Real Property 8,097 30,559 15,000 15,000 15,000 - 084-0300-0840-7356 M & R Vehicles 3,897 3,555 3,622 3,622 3,622 - 084-0300-0840-7365 Membership Dues - - 500 500 500 -
084-0300-0840-7367 Misc. Services & Supplies 2,320 3,005 2,500 2,500 2,500 - 084-0300-0840-7372 Office Supplies & Materials 91 - - - - 084-0300-0840-7381 Computer Software 1,580 847 1,052 1,052 1,311 259 084-0300-0840-7385 Permits & Licenses 891 1,055 1,500 1,500 1,500 - 084-0300-0840-7397 Postage - - 50 50 50 -
084-0300-0840-7415 Signs 1,159 - 1,500 1,500 1,500 -
084-0300-0840-7432 Telephone 6,029 7,092 6,500 6,500 6,500 - 084-0300-0840-7458 Utilities - PG&E 42,832 49,509 45,000 45,000 45,000 - 084-0300-0840-7459
Utilities - Water & Sewer (City
Property) 5,967 7,772 6,000 6,000 6,000 -
084-0300-7924-7990 Airport Improvement - Grant #24 44,314 216,469 320,000 259,217 - (320,000) 084-0300-7925-7990 Airport Improvement - Grant #25 - - - 167,500 - - TOTAL MUNICIPAL AIRPORT 308,007 487,023 597,964 699,659 281,609 (316,354) -
FUND 85 BEACH DRIVE SEWER SYSTEM AND PLANT -
FUND 085 BEACH WWTP COLLECTION SYSTEM AND LIFT STATIONS -

Page 58 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
085-0300-0850-7001 Salaries & Wages 292,765 295,531 345,323 345,323 367,079 21,756 085-0300-0850-7005 Overtime 16,365 19,336 20,574 20,574 20,955 381 085-0300-0850-7103 Dental Insurance 4,417 4,474 6,213 6,213 6,198 (15) 085-0300-0850-7105 Health Insurance 46,104 51,084 72,311 72,311 73,162 850 085-0300-0850-7108 Life Insurance 604 630 790 790 793 2 085-0300-0850-7109 Employee Assistance Program 80 88 86 86 88 2 085-0300-0850-7110 Vision Insurance 592 587 727 727 695 (33) 085-0300-0850-7117 PERS Retirement 58,428 64,361 73,693 73,693 89,269 15,576 085-0300-0850-7119 Social Security/FICA 21,773 20,502 25,496 25,496 27,088 1,592 085-0300-0850-7124 Workers Comp. Insurance 16,143 15,093 16,471 16,471 11,520 (4,951) 085-0300-0850-7125 State Unemployment Insurance 378 - 1,650 1,650 1,650 - 085-0300-0850-7126 Boot/Uniform/Equipment Allowance 1,017 1,183 1,625 1,625 1,625 - 085-0300-0850-7213 Legal Fees 114 - 10,000 10,000 10,000 - 085-0300-0850-7245
INFRAMARK - Contractual Services -
Lift Station 187,810 142,510 106,500 96,500 96,500 (10,000) 085-0300-0850-7248
Inframark - Contractual services -
Passthru Variable - 176,333 184,411 184,411 150,000 (34,411) 085-0300-0850-7272 Equipment Rental 2,254 6,790 8,000 8,000 8,000 - 085-0300-0850-7273 Equipment (Non-Capital,<$5,000) 4,679 - 2,060 2,060 2,060 - 085-0300-0850-7277 Fuel & Mileage 15,957 1,491 20,600 20,600 20,600 - 085-0300-0850-7298 Flood & Fire Insurance 705 - - - - - 085-0300-0850-7307 Liability Insurance 17,252 18,661 13,028 13,028 10,005 (3,024) 085-0300-0850-7323 Finance Charge - Collection fee 1,068 44 100 100 100 - 085-0300-0850-7352 M & R Machinery & Equipment 39,167 22,613 40,000 40,000 40,000 - 085-0300-0850-7355 M&R Real Property 6,663 3,037 25,750 25,750 25,750 - 085-0300-0850-7356 M&R Vehicles 3,850 4,117 3,000 3,000 3,000 - 085-0300-0850-7365 Membership Dues - - 700 700 700 -
085-0300-0850-7367 Misc. Services & Supplies 967 84 2,000 2,000 2,000 - 085-0300-0850-7372 Office Supplies & Materials - - 2,000 2,000 2,000 - 085-0300-0850-7385 Permits & Licenses 7,907 868 4,200 4,200 4,200 - 085-0300-0850-7432 Telephone 5,235 6,595 5,150 7,000 7,500 2,350 085-0300-0850-7458 Utilities - PG&E 26,780 21,084 25,000 25,000 25,000 - 085-0300-0850-7358 Emergency Repairs 23,285 45,958 51,500 51,500 51,500 - 085-0300-0850-7923 Capital Outlay -Vehicles - - - 19,993 - - 085-0300-0850-7255 Loan - Lease Payment - Interest 1,208 112 - - - - 085-0300-5990-9003 Transfer Out - Capital Reserve - - 331,300 331,300 331,300 - 085-0300-0850-9000 Transfer Out - - 2,000,000 107,943 1,892,057 (107,943) TOTAL SEWER SYSTEM 803,568 923,169 3,400,260 1,520,046 3,282,393 (117,867) -
FUND 085 BEACH WWTP PLANT -
085-0300-0855-7001 Salaries & Wages 165,049 144,990 188,681 188,681 195,033 6,352 085-0300-0855-7005 Overtime 4,864 4,323 7,485 7,485 7,613 128 085-0300-0855-7103 Dental Insurance 2,355 1,628 3,014 3,014 3,553 539 085-0300-0855-7105 Health Insurance 26,409 15,837 34,376 34,376 37,095 2,719 085-0300-0855-7108 Life Insurance 362 311 427 427 427 (0) 085-0300-0855-7109 Employee Assistance Program 45 48 47 47 47 (0) 085-0300-0855-7110 Vision Insurance 350 271 393 393 374 (19) 085-0300-0855-7117 PERS Retirement 24,075 26,082 34,040 34,040 37,775 3,735 085-0300-0855-7119 Social Security/FICA 11,964 8,937 13,610 13,610 14,057 446 085-0300-0855-7124 Workers Comp. Insurance 9,134 8,257 9,000 9,000 6,121 (2,879) 085-0300-0855-7201 Accounting & Auditing 7,238 8,329 8,270 8,270 8,453 184 085-0300-0855-7213 Legal Fees 1,254 177 2,000 2,000 2,000 - 085-0300-0855-7228 Chemicals & Gases 111,830 22,677 51,500 51,500 51,500 - 085-0300-0855-7245 Contractual Services 1,098,304 1,031,793 214,686 214,686 249,097 34,411 085-0300-0855-7248 INFRAMARK - Contractual Services 1,589 108,795 754,236 754,236 755,334 1,098 085-0300-0855-7272 Equipment Rental 4,693 19,961 4,700 4,700 4,700 - 085-0300-0855-7273 Equipment (Non-Capital,<$5,000) 57,650 76,174 50,000 50,000 50,000 - 085-0300-0855-7277 Fuel and Mileage - - 800 800 800 -
085-0300-0855-7298 Flood & Fire Insurance 14,000 24,948 52,080 43,727 48,100 (3,980)

Page 59 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
085-0300-0855-7307 Liability Insurance 57,645 63,432 44,039 44,039 33,649 (10,391) 085-0300-0855-7322 Interest Expense - Interfund Loan 4,703 4,703 - - - - 085-0300-0855-7340 Legal Notices/Publications - 1,593 - - - - 085-0300-0855-7352 M & R Machinery & Equipment 15,388 7,467 9,270 9,270 9,270 - 085-0300-0855-7355 M & R Real Property 5,706 5,110 30,900 30,900 30,900 - 085-0300-0855-7372 Office Supplies & Materials 4,568 2,273 6,180 6,180 6,180 - 085-0300-0855-7380 Computer Hardware - - 15,000 - - (15,000) 085-0300-0855-7381 Computer Software 37,685 39,636 32,572 32,572 34,682 2,110 085-0300-0855-7385 Permits & Licenses 15,360 5,083 14,000 14,000 14,000 - 085-0300-0855-7397 Postage 1,029 1,033 1,600 1,600 1,600 - 085-0300-0855-7432 Telephone 7,583 7,924 15,000 15,000 15,000 - 085-0300-0855-7458 Utilities - PG&E 142,188 143,816 120,000 120,000 120,000 - 085-0300-0855-7459
Utilities - Water & Sewer (City
Property) 49,096 51,459 48,750 48,750 48,750 -
085-0300-0855-7255 Bond Interest Expense 22,206 17,774 15,072 15,072 12,399 (2,673) 085-0300-0855-7254 Bond Principal - - 12,641 12,641 13,287 646 085-0300-0855-7603 Bond Principal Retirement - - 80,000 80,000 80,000 - 085-0300-0855-7358 Emergency Repairs 21,775 11,059 51,500 51,500 51,500 - TOTAL SEWER TREATMENT PLANT 1,926,096 1,865,899 1,925,868 1,902,515 1,943,296 17,428 -
TOTAL BEACH DRIVE SEWER SYSTEM AND PLANT FUND 2,729,664 2,789,069 5,326,128 3,422,561 5,225,689 (100,438) -
FUND 86 NW SEWER SYSTEM AND PLANT -
FUND 086 NW WWTP COLLECTION SYSTEM AND LIFT STATIONS -
086-0300-0860-7001 Salaries & Wages 193,087 173,434 205,165 205,165 219,382 14,217 086-0300-0860-7005 Overtime 7,852 9,092 8,709 8,709 9,012 303 086-0300-0860-7103 Dental Insurance 3,114 2,211 3,359 3,359 3,160 (199) 086-0300-0860-7105 Health Insurance 33,136 28,079 38,203 38,203 38,253 50 086-0300-0860-7108 Life Insurance 397 326 449 449 452 2 086-0300-0860-7109 Employee Assistance Program 54 53 51 51 53 1 086-0300-0860-7110 Vision Insurance 390 298 414 414 396 (18) 086-0300-0860-7117 PERS Retirement 37,710 33,560 40,065 40,065 50,949 10,885 086-0300-0860-7119 Social Security/FICA 14,219 11,433 14,833 14,833 15,885 1,053 086-0300-0860-7124 Workers Comp. Insurance 10,815 9,028 9,786 9,786 6,885 (2,901) 086-0300-0860-7125 State Unemployment Insurance - - 1,650 1,650 1,650 - 086-0300-0860-7126 Boot/Uniform/Equipment Allowance 379 - 1,625 1,625 1,625 - 086-0300-0860-7213 Legal Fees 257 59 5,923 5,923 5,923 - 086-0300-0860-7226 Printing - - 200 200 200 -
086-0300-0860-7245
INFRAMARK - Contractual Services -
Lift Station 88,207 94,731 33,175 23,175 96,500 63,325
086-0300-0860-7248
Inframark - Contractual services -
Passthru Variable 8,168 - - - 90,000 90,000
086-0300-0860-7249 Evidence Expenses - - 17,000 17,000 17,000 - 086-0300-0860-7272 Equipment Rental 1,998 6,417 8,240 8,240 8,240 - 086-0300-0860-7273 Equipment (Non-Capital,<$5,000) 1,880 - 2,060 2,060 2,060 - 086-0300-0860-7277 Fuel & Mileage 1,045 - 2,060 2,060 2,060 - 086-0300-0860-7298 Flood & Fire Insurance 5,972 - - - - - 086-0300-0860-7307 Liability Insurance 9,255 9,988 6,978 6,978 5,362 (1,616) 086-0300-0860-7323 Finance Charge - Collection fee 226 - 100 100 100 - 086-0300-0860-7352 M & R Machinery & Equipment 37,973 65,997 50,000 50,000 50,000 - 086-0300-0860-7355 M & R Real Property 5,209 40 10,300 10,300 10,300 - 086-0300-0860-7358 Emergency Repairs - - 51,500 51,500 51,500 - 086-0300-0860-7356 M&R Vehicles 3,016 3,129 4,000 4,000 4,000 - 086-0300-0860-7365 Membership Dues - - 1,100 1,100 1,100 - 086-0300-0860-7367 Misc. Services & Supplies 2,743 - 3,090 3,090 3,090 - 086-0300-0860-7372 Office Supplies & Materials - - 515 515 515 - 086-0300-0860-7385 Permits & Licenses & Testing 1,536 24,745 15,000 15,000 15,000 - 086-0300-0860-7409 Safety Equipment - - 5,000 5,000 5,000 - 086-0300-0860-7432 Telephone 694 864 2,500 2,500 2,500 -

Page 60 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
086-0300-0860-7458 Utilities - PG&E 178,818 146,326 150,000 150,000 150,000 - 086-0300-0860-7459 Utilities - City Water Services 1,050 1,052 1,100 1,100 1,100 - 086-0300-0860-7923 Capital Outlay -Vehicles - - - 19,993 - - 086-0300-0860-7255 Loan - Lease Payment - Interest 1,208 112 - - - - 086-0700-0860-7245 Capital Construction - - - - - -
TOTAL SEWER SYSTEM 650,405 620,972 694,150 704,143 869,253 175,103 -

SEWER TREATMENT PLANT -
086-0300-0865-7001 Salaries & Wages 125,231 111,849 141,614 141,614 146,934 5,319 086-0300-0865-7005 Overtime 2,175 2,062 3,107 3,107 3,142 35 086-0300-0865-7103 Dental Insurance 1,801 1,078 1,933 1,933 2,262 329 086-0300-0865-7105 Health Insurance 19,924 12,359 20,620 20,620 21,865 1,246 086-0300-0865-7108 Life Insurance 252 198 291 291 291 0 086-0300-0865-7109 Employee Assistance Program 35 37 35 35 35 (0) 086-0300-0865-7110 Vision Insurance 241 165 268 268 255 (13) 086-0300-0865-7117 PERS Retirement 18,934 21,019 28,044 28,044 32,402 4,359 086-0300-0865-7119 Social Security/FICA 9,062 6,643 10,013 10,013 10,392 379 086-0300-0865-7124 Workers Comp. Insurance 7,015 6,267 6,755 6,755 4,611 (2,143) 086-0300-0865-7201 Accounting & Auditing 5,590 6,433 6,389 6,389 6,531 142 086-0300-0865-7213 Legal Fees - 177 - - - -
086-0300-0865-7228 Chemicals & Gases 26,069 4,048 24,350 24,350 24,350 - 086-0300-0865-7245 Contractual Services 799,095 821,763 207,830 207,830 129,051 (78,779) 086-0300-0865-7248 INFRAMARK - Contractual Services 26,204 195,491 780,928 780,928 782,066 1,137 086-0300-0865-7252 Property Tax 5,015 4,457 5,115 5,115 5,115 - 086-0300-0865-7254 Debt Service - Principal - - 76,761 76,761 79,829 3,068 086-0300-0865-7255 Debt Service - Interest 23,349 21,798 20,588 20,588 18,926 (1,662) 086-0300-0865-7272 Equipment Rental 3,966 4,651 4,000 4,000 4,000 - 086-0300-0865-7273 Equipment (Non-Capital,<$5,000) - 465 25,000 25,000 25,000 - 086-0300-0865-7277 Fuel & Mileage 1,546 - 3,090 3,090 3,090 - 086-0300-0865-7298 Flood & Fire Insurance 45,496 79,333 103,464 86,870 95,558 (7,907) 086-0300-0865-7307 Liability Insurance 48,726 53,653 37,242 37,242 28,450 (8,792) 086-0300-0865-7340 Legal Notices & Publications - 1,593 6,000 6,000 6,000 - 086-0300-0865-7352 M & R Machinery & Equip 244,605 62,829 169,500 169,500 169,500 - 086-0300-0865-7355 M & R Real Property 23,442 15,352 100,000 100,000 100,000 - 086-0300-0865-7372 Office Supplies & Materials 4,329 2,574 7,000 7,000 7,000 - 086-0300-0865-7381 Computer Software 37,156 39,121 25,710 25,710 27,663 1,953 086-0300-0865-7385 Permits & Licenses & Testing 29,793 10,675 36,050 37,592 40,000 3,950 086-0300-0865-7397 Postage 1,029 1,033 2,000 2,000 2,000 - 086-0300-0865-7432 Telephone 16,208 18,486 23,175 23,175 23,175 - 086-0300-0865-7458 Utilities - PG&E 198,096 195,726 51,500 51,500 51,500 - 086-0300-0865-7459
Utilities - Water & Sewer (City
Property) 10,117 10,255 10,000 10,000 10,000 -
086-0300-0865-7460 Solar Energy 117,486 110,886 113,300 113,300 113,300 - 086-0300-0865-7358 Emergency Repairs 7,381 - 51,500 51,500 51,500 - 086-0300-5990-9003 Transfer Out - Capital Reserve - - 957,000 957,000 957,000 - TOTAL SEWER TREATMENT PLANT 1,859,366 1,822,475 3,060,172 3,045,119 2,982,793 (77,379) -
TOTAL NW SEWER SYSTEM AND PLANT FUND 2,509,771 2,443,447 3,754,322 3,749,262 3,852,046 97,724 -
FUND 87 NW SEWER - CAPITAL OUTLAY -
087-0300-5990-9000 Transfer Out 1,272,927 - - - - -
TOTAL NW SEWER - CAPITAL OUTLAY 1,272,927 - - - - -
-
FUND 88 BEACH SEWER - CAPITAL OUTLAY -
088-0700-4146-7993
CIP - Beach & NW Wastewater Plant
Consolidation - - 1,812,712 600,000 1,212,712 (600,000) 088-0700-4153-7993
CIP - Interim Beach Plant
Improvements - - 2,000,000 107,943 1,892,057 (107,943)
088-0300-5990-9000 Transfer Out 210,275 - - - - -

Page 61 of 62 ends

City of Rio Vista FY 26-27 Proposed Budget Expenditures Account Number Account Name
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Final Budget
FY 2025-26
Projected
FY 2026-27
Proposed
Budget Change

EXPENDITURES
TOTAL BEACH SEWER - CAPITAL OUTLAY 210,275 - 3,812,712 707,943 3,104,769 (707,943) -
FUND 95 LIBERTY COMMUNITY FACILITES DISTRICT -
095-0100-0950-7001 Salaries & Wages 2,582 3,158 3,229 3,229 3,154 (75) 095-0100-0950-7005 Overtime - - 45 45 38 (7)
095-0100-0950-7103 Dental Insurance 41 56 41 41 69 28
095-0100-0950-7105 Health Insurance 422 559 505 505 848 344 095-0100-0950-7108 Life Insurance 4 7 7 7 7 0
095-0100-0950-7109 Employee Assistance Program 1 1 1 1 1 (0) 095-0100-0950-7110 Vision Insurance 5 6 6 6 6 (0)
095-0100-0950-7117 PERS Retirement 176 564 707 707 248 (459) 095-0100-0950-7119 Social Security/FICA 180 219 228 228 218 (9) 095-0100-0950-7124 Workers Comp. Insurance 158 140 154 154 99 (55) 095-0100-0950-7201 Accounting & Auditing 225 4,283 4,249 4,249 4,343 94 095-0100-0950-7203 Administrative Expense 16,572 17,217 23,000 23,000 23,000 - 095-0100-0950-7245 Contractual Services 6,394 6,170 12,059 12,059 12,534 474 095-0100-0950-7381 Computer Software 2,551 2,484 3,082 3,082 3,840 759 095-0100-0950-7900 Agency Admin Costs - Prior Yr - 22,835 - - - - 095-0100-0950-7601 Bond Interest 540,275 531,950 522,400 522,400 512,200 (10,200) 095-0100-0950-7603 Bond Principal 235,000 240,000 250,000 250,000 260,000 10,000 TOTAL LIBERTY COMMUNITY FACILITIES DISTRICT 804,586 829,650 819,712 819,712 820,605 893 -
TOTAL EXPENDITURES 25,076,545 23,718,639 49,881,977 34,594,420 47,233,613 (2,648,363)

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Rio Vista City CouncilMay 20, 2026

Rio Vista City Council
May 20, 2026