Ripon City Council
July 8, 2025

MEMO
TO: Honorable City Council
FROM: Kevin Werner
SUBJECT: Fiscal Year 2025-26 Annual Operating and Capital Budget DATE: June 25, 2025
The purpose of this memorandum is to summarize the attached proposed Fiscal Year 2025-26 Operating and Capital Budget for consideration and adoption by the City Council. At the start of preparing this year’s budget, a strategic planning workshop was held with the City Council. This discussion has provided the principal guidance for the preparation of the City budget, objectives, and actions to be undertaken during the upcoming fiscal year. The City’s proposed FY 2025-26 Budget is balanced, funds all debt service obligations, and funds critical deferred maintenance items.

Like many communities, Ripon is facing a unique time where General Fund expenditures are increasing at a faster rate than the City’s General Fund revenue. Since FY 2023-24, expenditures have increased on average 7.3% per year while revenue has increased on average 4.0%.

Expenditures have largely been impacted by persistent inflation, increases in CalPERS unfunded liability annual payments, increases in liability/worker compensation deposits as part of the City’s self-insured pool, and property insurance premium increases. Revenue has largely been impacted by a reduction in sales tax. Sales tax revenue is down $475,000 since FY 2022-23.

During this year’s strategic planning meeting, the following steps were discussed to proactively stabilize the General Fund finances:
• Evaluate the 115 Trust Balance – At the end of each fiscal year, staff to provide the City Council with the status of CalPERS unfunded liability and 115 Trust Financials. As part of this discussion, the City Council will consider transferring funds to the 115 Trust to offset future CalPERS financial obligations with interest generated from the 115 Trust. • Manage Liability Exposure – City will continue to implement the various programs to reduce exposure, such as the sidewalk repair program to reduce trip and falls and the Fats, Oils, and Grease program to prevent sewer overflows. Also, staff will participate in the various training provided by the City’s risk management pool. • Manage Worker Compensation Exposure – City will discuss a State Carve-out Program with union representatives with the goal of accessing the necessary healthcare provider(s) so an injured employee is able to return to work as quickly as possible. At this point, the Public Works union has agreed to participate in the City’s Carve-out Program. • Manage Property Insurance – City to update property appraisals that considers recent changes to the cost of construction to allow property insurance premiums to be based on the most accurate appraisals.
• Economic Development to Increase Revenue – Evaluate the annexation of property west of Jack Tone Road (across from Tractor Supply development) for commercial development opportunities.

The following table summarizes the budget for each of the City’s operating funds.

FY 2025-26 Annual Operating Budget Summary
FY 2025-26
Revenue
FY 2025-26
Expenses
Proposed
Transfers Transfer Summary
General Fund $18,440,530 ($17,782,296) ($658,234)
$35,429 to CNG Capital Fund
$363,141 to the Dept Capital Fund
$123,600 to the Park & Rec Capital Fund
$136,064 to the CalPERS Cont. Fund
Water Operating Fund $4,140,350 ($3,226,906) ($913,444) To Water Enterprise Capital Fund Garbage Operating Fund $3,088,686 ($2,870,270) ($218,416) To Garbage Enterprise Capital Fund Sewer Operating Fund $2,207,227 ($1,498,350) ($708,877) To Sewer Enterprise Capital Fund Street and Road Operating Fund $2,057,533 ($992,035) ($739,955) $666,049 to S&R Reconstruction Fund $73,906 to L&L Districts
Transit Fund $148,688 ($129,135)
Redevelopment Obligations $1,144,339 ($1,134,150)
Landscaping & Lighting Districts $465,126 ($507,098) $73,906 From Street & Road Fund to L&L
Districts that operate in a deficit and do
not have a fund balance.

STAFFING ANALYSIS
Employee salaries and benefits make up 55 percent of the City’s operating expenses. As a result of the Great Recession and the significant decline in revenue that was being experienced at that time, 17 full-time staff positions were eliminated or not filled after an employee’s separation from the City. Since that time, there has been a focus on improving the efficiency of the existing work force before adding new staff positions by investing in technology that makes staff more efficient, maximizing the organizational structure to serve the public needs, and using consultants to complete short-term needs.

At this time, the City employs 91 full-time employees; of these employees, 17 full-time positions have been added since the Great Recession, as described below:

Dispatchers: 8
Sworn Police Officers: 2
Code Enforcement Officer: 1
Police Administration Supervisor 1
IT Technician: 1
Public Works Maintenance: 2
Regulatory Compliance: 2
The Cities of Ripon and Lathrop entered into an agreement for Ripon to provide dispatch services for the recently formed Lathrop police department. Since the agreement has been in place, 8 new dispatch positions have been added to the City of Ripon staff. The expense of these positions are reimbursed by the City of Lathrop.

The proposed FY 2025-26 budget includes the following staffing changes:

Dispatch Supervisor: The Police Department Dispatch Center provides dispatch services to the Cities of Ripon, Escalon and Lathrop. The City is reimbursed for the expenses associated with these services from the Cities of Escalon and Lathrop. When the City started to provide dispatch services to the City of Lathrop, the staffing of the dispatch center increased 6 dispatchers to 13.

The FY 2025-26 budget proposes to add a full-time Dispatch Supervisor. This position would provide supervision of the dispatch center including overseeing all training, personnel reviews, and any technical issues that need to be resolved, but would also work scheduled shifts as a dispatcher. The overall fiscal impact to the General Fund would be $169,000, of which, 57% of this expense would be reimbursed by the Cities of Escalon and Lathrop.

Police Officer Trainee (Temporary Position): The Police Department has been challenged with recruiting qualified police officers. The local police academies hold very few spots for police officer candidates that are not sponsored by an agency. This has resulted in a low number of police academy graduates that are applying for positions at agencies who do not sponsor individuals to attend the police academy, such as the City of Ripon.

The proposed Police Officer Trainee position would be a temporary position for FY 2025-26 for the Ripon Police Department to hire an employee to attend the police academy. While attending the police academy, this position will be assigned to a Field Training Officer where routine checks will be conducted to monitor progress through the academy.

While attending the police academy, this position will be a full-time employee receiving a salary and associated benefits such as medical and retirement benefits. The total fiscal impact to the General Fund is projected to be an increase of $80,000.

Following FY 2025-26, this position may be filled on a case-by-case basis with approval from the City Council.

Community Service Officer Supervisor (re-classification): The Police Department currently employs three Community Service Officers that are responsible for animal control services, code enforcement, evidence processing, processing concealed weapons applications, and other duties as assigned.

The Community Services Officers all currently report to the Lieutenant position in the Police Department.

This FY 2025-26 Budget proposed to create a Community Service Officer Supervisor that will be responsible to oversee the day-to-day functions of the Community Service Officers and provide training, as needed. The Community Service Officer Supervisor will report to the Lieutenant.

The FY 2025-26 budget proposed to reclassify the Lead Community Service Officer to a Community Service Officer Supervisor. The overall fiscal impact to the General Fund with this reclassification is an increase of $25,000.

Police Administrative Supervisor (re-classification): The Police Department currently employs a Communications/Records Supervisor who oversees the operations of the dispatch center, IT support, records, and other administrative oversight within the Police Department. This position has been instrumental in upgrading the dispatch center to be able to provide dispatch services for the City of Lathrop, which started in 2023. Since then, it has become clear that oversight of the dispatch center requires a dedicated individual in this role. Staff is proposing the current Communications/Records Supervisor be re-classified to Police Administrative Supervisor and continue to supervisor all administrative functions of the Police Department, including IT, records, and the other administrative function of the department.

The FY 2025-26 budget proposed to reclassify the Communications/Records Supervisor to Police Administrative Supervisor. The overall fiscal impact to the General Fund with this reclassification is a decrease of $11,000.

GENERAL FUND
The General Fund is used to fund the police department, parks maintenance, recreation programs, library services, and other important community programs. If a budget surplus exists at the end of the fiscal year, the City Council determines how the surplus is to be allocated. In years past, these funds have been strategically allocated to make investments in technology or facility improvements that save operational dollars and make existing staff more efficient. Also, surplus funds have been used to establish reserve funds to address street & road capital needs.

The FY 2025-26 General Fund budget is balanced and all debt obligations are funded.

General Fund Revenue
For FY 2025-26, the projected overall General Fund revenue is $18,440,530, as described below.

FY 2025-26 General Fund Revenue Summary
Source FY 2025-26
Budget
FY 2024-25
Projected
Difference
Taxes $9,670,691 $9,346,368 +3.5%
Licenses & Permits $1,325,595 $1,256,765 +5.5%
Fees & Charges for Service $2,917,050 $3,310,107 -11.9% Interest, Rents, & Reimbursements $1,067,500 $1,091,784 -2.2% Overhead $3,414,195 $3,384,860 +0.9%
Fines & Penalties $45,500 $40,500 +12.3%
Total $18,440,530 $18,430,384 +0.1%
Overall, General Fund revenue is projected to have a minimal increase of 0.1 percent from what is projected to be collected in FY 2024-25. The largest reductions in revenue is expected in the Fees & Charges for Service category as a result of a budgeted reduction in development related revenue.

The figure below provides a high-level overview of the largest general fund revenue sources in this year’s budget and the trending of these revenue sources since FY 2020-21.

General Fund Revenue Trends (by fiscal year)
All sources have steadily increased over the last 5 years except for sales tax and development related revenue sources. Sales tax revenue sources increased by 35% in FY 2021-22 following the COVID-19 pandemic. It continues to exceed the pre-pandemic revenue, even with a reduction of sales tax revenue of $475,000 since the highest revenue years in FY 2021-22 and 2022-23.

Development related revenue varies based on the projects being developed in Ripon. Over the last 5 years, the City received between $380,000 and $800,000 per year. Because of the year-toyear variability of this revenue source, the budget includes a conservative estimate of future development related revenue of $366,000.

Sales Tax Revenue. Traditionally, the City receives one percent of all over-the-counter transactions within the City of Ripon, known as the Bradley-Burns rate. Additionally, the City receives a share of sales tax through the San Joaquin countywide pool, as shown in the figure below.

General Fund Sales Tax City Collected vs. Countywide Pool (by calendar year) The revenue from this pool has more than doubled since 2011, largely a result of revenue from businesses that conduct on-line sales and are required to remit a Transactions and Use Tax for those transactions. Over the last 4 years, the City’s share of the pool has remained nearly $540,000.

California currently collects a Transaction and Use Tax from on-line sales through what is called “Origin Sourcing”, where the use tax for the purchased goods that are shipped to a purchaser are generally sourced to the location of the business or if it’s an out-of-state business, to the countywide pool. It is more common for states to use a sourcing means of “Destination Sourcing”, where the Transaction and Use Tax for the purchased goods are submitted to the location where the merchandise is received. At some point in the future, California may transition to the more common Destination Sourcing, which would change how the City of Ripon is distributed this use tax.

Sales tax revenue makes up 22% of the City’s General Fund revenue, of which a large percentage is collected from the sale of fuel in Ripon. Governor Newsom has issued an executive order requiring sales of all new passenger vehicles to be zero-emission by 2035. As the automobile industry transitions to producing cars powered with alternative fuel sources, this could have a significant impact on sales tax revenue for the City of Ripon. Therefore, the City has focused on economic development activities to increase sales tax revenue from other sales tax categories, thereby reducing the percent of sales tax revenue relied on by the City from the sale of fuel. As a result of these efforts, the percent of sales tax revenue from the sale of fuel has been reduced from 63 to 40 percent over the last 10 years.

The FY 2025-26 proposed budget assumes an increase in sales tax revenue of 2.5% as compared to FY 2024-25.

Property Tax Revenue. Property taxes have been a stable source of general fund revenue. The last time the City experienced a decline in property tax revenue was during the Great Recession and during that time, the reduction was much smaller and recovered faster than other cities located in the area.

The FY 2025-26 proposed budget assumes an increase in property tax revenue of 3.9% as compared to FY 2024-25.

Motor Vehicle in-lieu Revenue. The State collects Vehicle License Fees (VLF) that are allocated to cities on a per capita basis. In 2004, the California legislature permanently reduced the VLF rate from two percent to 0.65 percent and compensated cities and counties for their revenue loss with a like amount of property taxes, dollar-for-dollar. The City’s property tax in lieu of VLF allocation increases annually in proportion to the growth in gross assessed valuation in Ripon, so its growth rate is similar, but not identical, to secured property tax.

The FY 2025-26 proposed budget assumes an increase of Motor Vehicle in-lieu revenue of 5% as compared to FY 2024-25.

General Fund Expenses
Nearly 55 percent of the general fund budget is related to employee expenses such as salary, healthcare, workers compensation, and retirement benefits. Each year the City evaluates staffing levels and makes adjustments as needed to ensure the staffing levels are sufficient to provide a level of service to the residents and businesses in Ripon that is in line with the City Council priorities.

For FY 2025-26, the projected overall General Fund operating expenses is $17,782,296 (not including transfers), as described below.

FY 2025-26 General Fund Expense Summary
Department FY 2025-26
Budget
FY 2024-25
Projected Difference
Legislative $428,829 $482,748 -11.2%
Administration $2,327,978 $2,237,942 +4.0%
CNG Fueling Station $164,571 $145,995 +12.7%
Building $507,064 $440,880 +15.0%
Planning $314,758 $300,853 +4.6%
Engineering $342,630 $502,199 -31.8%
Police $10,850,344 $9,877,750 +9.9%
Parks $1,656,369 $1,630,122 +1.6%
Recreation $873,345 $834,945 +4.6%
RDA Successor Agency $267,409 $245,251 +9.0%
Almond Blossom $48,999 $42,245 +16.0%
Total $17,782,296 $16,740,929 +6.2%
The following summarizes the largest changes in budgeted expenses as compared to fiscal year 2025-26:
• Legislative Department: Expenses are projected to be 11.2 percent lower as compared to last fiscal year. This change is a result of a budgeted reduction in legal fees. • Building Department: Expenses are projected to be 15.0 percent higher as compared to last fiscal year. This change is a result of a new software to process building department permits. Staff is updating the permit fee schedule so this expense is recovered as part of permits issued.
• Engineering Department: Expenses are projected to be 31.8 percent lower as compared to last fiscal year. This change is a result of staffing changes within the Engineering Department, largely the resignation of the Senior Engineering staff and backfilling the position with an Associate Engineer.
• Police Department: Expenses are projected to be 9.9 percent higher as compared to last fiscal year. This change is a result of unfilled sworn police officer and dispatcher positions during FY 2024-25, thereby reducing salaries and benefits for that year.

Retirement Benefits
The City of Ripon is unique to other California cities where only the City’s sworn police officers receive a CalPERS defined benefit retirement plan. A defined benefit plan provides a guaranteed income after retirement based on the employee’s salary and years of service. While the employee is working for the City, the City is required to pay CalPERS the “Normal Cost” to fund the future retirement payments of each employee. The Normal Cost is calculated based on a number of actuarial assumptions, including investment interest rate, salary, and mortality.

In addition to the Normal Cost, the City is charged an annual “Unfunded Actuarial Liability (UAL)” payment. This represents the difference between what was paid through the Normal Cost to the current calculated amount needed to fund a retired employee’s retirement compensation. CalPERS has made certain changes to their actuarial assumptions that have significantly increased pension liabilities to cities – most notably, reducing the assumed interest earned on investments and shortening the amortization period.

The table below summarizes the City’s contribution to CalPERS for the Normal Cost and UAL for FY 2025-26:

Category Benefit # Employees
FY2025-26
Employer
Compensation
Rate
FY2025-26 Employer Compensation
Amount
Total $/Employee
Tier 1 3%@50 7 81.3% $802,228 $114,604
Tier 2 3%@55 0 23.0% $24,285 n/a
Tier 3 2.7%@57 18 14.6% $276,616 $15,367
The City Council approved establishing a Section 115 Retirement Trust in 2023, which is a taxexempt investment vehicle authorized by the Internal Revenue Service to prefund government expenses such as the City’s defined benefit obligations. Assets held within the trust are designated as irrevocable, meaning that the assets must be used to fund the City’s annual CalPERS financial liabilities. Monies placed within the trust may be invested according to rules governing the trust, which are different than the investment rules the City is required to follow for the City’s pooled investments such as LAIF and Bank of New York.

Because of the rules associated with the trust, in theory, the funds placed within a trust can earn a higher rate of return than if the City invested the funds in those accounts typically available to government entities. Funds placed within the trust can remain within the trust until such time that the City chooses to draw on its assets to pay an annual benefit obligation (e.g., Normal Cost or UAL payment to CalPERS).

All other City employees receive a “defined contribution” retirement plan, similar to a private 401k plan. With this type of retirement plan, the City does not experience the unfunded liability as with a defined benefit retirement plan. The City provides employees with 15 percent contribution, plus will match up to 3.3 percent, if the employee contributes 6.6 percent to this plan. The following table summarizes the expense associated with the City of Ripon’s defined contribution plan:

Category # Employees
FY2025-26
Employer
Contribution
FY2025-26 Employer Compensation
Amount
Total $/Employee
City Contribution 67 15-18.3% $1,004,942 $15,000
General Fund Transfers
The following summarizes the General Fund transfers included in the FY 2025-26 budget:

Department Capital Fund: $363,141
The purpose of this transfer is to fund the future capital replacement of items such as vehicles, computers, etc.

Each year the amount of the transfer is based on a calculation that considers all capital items, service life, and replacement cost. For FY 2025-26, the calculated amount to be transferred was $570,000. Because of the increase in expenses of the General Fund and reduction in revenue, the full transfer is not budgeted.

Parks Capital Fund: $123,600
The purpose of this transfer is to fund the future capital replacement of items such as vehicles, mowers, playgrounds, etc.

CNG Capital Fund: $35,429
The rate Compressed Natural Gas is charged at the City’s fueling station is structured that a certain amount of the revenue collected is transferred to a capital fund to replace capital items associated with the fueling station in the future.

CalPERS Contingency Fund: $136,064
The City of Ripon’s redevelopment successor agency refunded bonds at a lower interest rate that will generate a savings of $800,000 to the General Fund over a 5-year period. The City Council has designated the savings to be transferred each year to the CalPERS Contingency Fund.

FY 2025-26 will be the last year a savings will be generated from the refunding of the bonds to transfer to this fund.

Capital Outlay
The following summarizes the General Fund capital outlay items being funded through the Department Capital Fund for FY 2025-26:

FY 2025-26 General Fund Capital Outlay
Dept Capital Fund (Bal: $1,900,000) FY 2025-26
Paint Exterior Trim at City Hall (24/25) $25,000
Roof Repairs at City Hall (24/25) $38,000
HVAC Duct Cleaning at City Hall (24/25) $65,000
Surveying System for Engineering & Police Dept (24/25) $32,000 Vehicle for Building Dept (24/25) $30,000
Virtualization Server $32,000
Misc. Landscape Rehab Projects (FY 22-23) $50,000
Desktop Computers/Devices – up to 12 ea $20,000
Portable Radios - 5 ea $32,500
Vehicle Radios - 2 ea $15,000
MESH Camera Site Upgrades - 10 ea $50,000
LPR Camera Site Upgrades – 4 ea $38,000
Rifle Rated Shield $13,000
Police Vehicle Cradle Point Modem – 6 ea $7,200
West Side Master Plan (22/23) $500,000
Total $947,700
The following summarizes the General Fund capital outlay items being funded through the Park & Recreation General Capital Fund for FY 2025-26:

FY 2025-26 Park & Recreation General Capital Outlay
Park & Rec Capital Fund (Bal: $2,700,000) FY 2025-26
4 Foot Lawn Mower (24/25) $26,000
6 Foot All Terrain Mower $60,000
Community Center Small Hall Roof (24/25) $75,000
Paint Gazebo near Fountain at Mistlin Sports Park (24/25) $22,000 Replace Baseball Cage Netting at Mistlin Sports Park (24/25) $50,000 Exterior Painting at Community Center (24/25) $35,000
Gator 4x2 $17,000
Tractor – 50 hp $40,000
Fertilizer Spreader $3,000
Frame and Door at Library $15,000
Replace Kitchen Roof at Community Center $32,000
Total $375,000

STREETS AND ROADS OPERATING FUND
The City of Ripon, like many other cities throughout California, is facing a challenge maintaining streets and roads due to funding limitations. There are many City streets that were built years ago that are nearing the end of their useful life. Some of these streets, if maintained properly, will last for many more years. Other streets need to be reconstructed due to the structural failure of the street section.

Revenue from gas taxes is primarily used to fund the City’s street and road maintenance program. Prior to the passing of the Road Repair and Accountability Act of 2017 (Senate Bill 1), the gas tax rates approved in the mid-1990s have not been sufficient to maintain streets and roads. Because of this funding shortfall, Ripon like most California cities, focused the limited revenue on preventing asphalt from failing and requiring expensive reconstruction of the street section. Unfortunately, this approach did not address the worst roads in Ripon. To address these roads, the City Council established a policy in 2015 to transfer 33 percent of any General Fund surplus to a Street and Road Reserve Fund to fund the reconstruction of roads that have failed.

As part of the 2021 strategic planning workshop, the City Council discussed how to further increase the funding to reconstruct the worst roads in Ripon without ignoring the preventative maintenance needed for roads that are currently in good condition so they do not eventually degrade to a condition that requires expensive reconstruction. Since the City’s annual funding has increased from Senate Bill 1, the City Council directed staff to split the revenue surplus each year from the Street & Road Operating Fund evenly between preventative maintenance and reconstruction capital projects.

Contractors are hired to complete capital projects, including slurry seals, overlays, and reconstruction projects. The City has been split into 8 areas to define the limits of future street & road capital projects. The following is a schedule of capital projects that are planned over the next five years.
5-Year Street and Road Capital Project Summary

Street & Road Transfers
The following summarizes the Street & Road transfers included in the FY 2025-26 budget:

Landscape Districts: $73,906
The City of Ripon currently maintains 10 landscape districts where property owners within that district fund the landscape maintenance through an annual assessment. For the landscape districts that were established during a time when the assessments were not indexed, a structural deficit exists and funds from the General Fund are transferred each year to eliminate the deficits.

Street & Road Reconstruction: $666,049
The Ripon City Council established a policy that half of Street & Road funds that remain at the end of each fiscal year be split between the Street & Road Reconstruction Fund (used to fund FY 2024-25 Completed Projects
• Area 1
o $2.05 million:

7.7 miles of roads
resurfaced
o $0.35 million:
450 feet of roads
reconstructed
FY 2025-26 Planned Projects
• Overlay River Road
o $1 million
• Area 2
o $1.3 million: 8
miles of roads
resurfaced
o $0.3 million: 400
feet of roads
reconstructed
FY 2027-28 Planned Projects
• Area 3
o Projected
expense: $11
million
o Includes
Downtown
Circulation
Master Plan
improvements
1 5
2 3
7 6
8 4
reconstruction of roads) and the Street & Road Operating Fund (used to complete surface restoration of roads).

ENTERPRISE FUNDS
The City of Ripon has three enterprise funds: water, sewer, and garbage. Enterprise funds are operated by the City in a “business-type” manner and the City charges customers for services provided through these enterprises.

In 2020, the City evaluated the adequacy of the revenues for the five-year period of 2021 through 2025 to meet projected expenditures of the enterprise funds and determined the rate increases that were necessary. Rather than having these approved rate increases take effect each year automatically, the City Council directed staff to prepare a report each year on the financials of each enterprise fund prior to the approved rates being implemented to determine if the full rate increase is necessary. The final rate increase of this study will take effect on February 1, 2025.

The table below is a summary of the FY 2025-26 City’s enterprise funds operating budget:

FY 2025-26 Annual Enterprise Fund Budget Summary
FY 2025-26
Beginning
Balance
FY 2025-26
Revenue
FY 2025-26
Expenses
FY 2025-26
Transfer to
Ent. Capital
FY 2025-26
Ending
Balance
Water Operating 925,000 4,140,350 3,226,906 913,444 925,000 Sewer Operating 700,000 2,207,227 1,498,350 708,877 700,000 Garbage Operating 60,000 3,088,686 2,870,270 218,416 100,000 The most significant change from the financial projections included in the 2020 five-year study are increases to garbage regulatory expenses. These increases have reduced the anticipated transfer to the Garbage Enterprise Capital Fund over the five-year study period.

The City is in the process of preparing an Engineering Study that will be used to establish utility rates that would be planned for Feb 1st of 2026 through 2030. Depending on the results of that study, it may change the budgeted water, sewer, and garbage operating revenue for FY 2025-26.

Capital Outlay
As part of each fund’s rate structure, a certain amount of revenue is to be transferred to the enterprise capital fund for the maintenance of each fund’s infrastructure and capital items. The following table summarizes the proposed capital outlay for the Enterprise Fund capital purchases for FY 2025-26.

FY 2025-26 Annual Enterprise Fund Capital Outlay Budget Summary Water Enterprise Capital (Bal: $7.6 million) FY 2025-26 Truck – Standard Service Body (1/2 cost) $32,500
Gator – 4x2 (1/2 cost) $8,500
Scissor Lift – 31 ft (1/2 cost) $12,500
Total $53,500
Sewer Enterprise Capital (Bal: $1.0 million) FY 2025-26 Truck – Standard Service Body (1/2 cost) $32,500
Gator – 4x2 (1/2 cost) $8,500
Scissor Lift – 31 ft (1/2 cost) $12,500
Total $53,500
Garbage Enterprise Capital (Bal: $0.65 million) FY 2025-26 CNG Garbage Truck (23/24) $500,000
Total $500,000

LANDSCAPING AND LIGHTING DISTRICTS
The City levies and collects special assessments on parcels in order to fund the maintenance and servicing of landscaping improvements within 10 landscape districts and the maintenance and servicing of street lighting throughout the City. At the time each of these districts were established, an engineer’s report was prepared that estimates the cost to maintain and service each district and distributes those costs to each parcel based on the calculated benefit.

Below is a table summarizing the proposed FY 2025-26 budget for each district.

FY 2025-26 Annual Landscape and Lighting District Budget Summary L&L District
FY 2025-26
Beginning
Balance
FY 2025-26
Revenue
FY 2025-26
Expenses
FY 2025-26
Transfers
Capital
Proj
FY 2025-26
Ending
Balance
FY 2025-26
Recommended
Assessment
Changes
Dutch Meadows Maint. Dist. $ - $ 4,540 $ (12,521) $ 7,981 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Countrywoods Maint. Dist. $ - $ 7,809 $ (16,055) $ 8,246 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Farmland Maint. Dist. $ - $ 3,350 $ (8,869) $ 5,519 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Main St. Maint. Dist. $ - $ 10,481 $ (53,364) $ 42,883 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Jacobs Landing Maint. Dist. $ 19,589 $ 5,701 $ (7,159) $ - - $ $ 18,131 N/A - Original district did not include annual
adjustments for inflation.

Boesch-Kingery Maint. Dist. $ - $ 6,061 $ (13,780) $ 7,719 $ - $ - N/A - Original district did not include annual
adjustments for inflation.

Carolina's Maint. Dist. a $ 28,479 $ 15,225 $ (15,909) $ - - $ $ 27,795 Proposed 2025-26 increase from $250 to $262.50 per parcel (5%).

Cornerstone Maint. Dist. b $ 84,848 $ 14,079 $ (14,054) $ - - $ $ 84,873 No change proposed in the $130.36 per parcel assessment for 2025-26.

Vineyard Maint. Dist. c $ 184,549 $ 64,939 $ (43,293) $ - - $ $ 206,195 No change proposed in the $488.26 per parcel assessment for 2025-26.

Alexandra Maint. Dist. $ - $ 5,731 $ (7,288) $ 1,557 $ - $ - Proposed 2025-26 increase from $292.28 to $301.62 per parcel (3.2%).

Lighting District $ 106,980 $ 327,210 $ (314,805) $ - - $ $ 119,386 At the time of establishing 6 of the landscape districts, the indexing of the assessment was not included and over time the cost to maintain the district has exceeded the revenue generated from the assessments. For 5 of these 6 districts, Street & Road revenue is transferred to the district to continue to maintain and service these districts. There is one remaining landscape district that has an available balance to cover the budgeted operating shortfall.

There are 4 landscape districts that included the indexing of the assessments each year when the district was established. As part of the budget process, each of these district’s finances are evaluated to determine if an increase in the assessment is necessary so the revenue generated is sufficient to cover the expenses and a sufficient fund balance is available for future capital replacement (e.g., fences, irrigation controllers, etc). Staff is recommending the following assessment changes:

Carolinas Maintenance District assessment increased from $250.00 to $262.50 per parcel within this district. This represents a 5% increase.

Alexandra Maintenance District assessment increased from $292.28 to $301.62 to per parcel within this district. This represents a 3.2% increase. This district also requires a transfer from the Street & Road fund to cover the operational shortfall for FY 2025-26.

The Ripon Lighting District was transferred from San Joaquin County to the City in 2005. The fund balance of the district started nearly $300,000 in the negative after various capital expenses and purchasing certain lights from PG&E. A bond was also approved to switch out City-owned lights from high pressure sodium to induction to save expenses on energy and maintenance. The last bond payment for this debt was made in FY 2021-22.

When the lighting district was established in 2005, the voters approved a parcel tax of $42 per single family equivalent (SFE). This parcel tax did not include an index so the annual revenue collected each year would keep up with inflation. Below is a figure summarizing revenue and expenses since the district was established, along with the fund balance.

The projected fund balance at the end of the FY 2025-26 is projected to be just over $100,000.

The assessments used to fund the operations of the lighting district will need to be increased within the next 3 years to continue to provide a balanced budget, as well as fund capital replacement needs of the lighting district and ensure a sufficient reserve balance is available.

CAPITAL IMPROVEMENT PROGRAM
The table below summarizes the recommended Capital Improvement Program for FY 2025-26 and the fund(s) where those expenses are to be allocated.

FY 2025-26 Capital Improvement Program Summary

CONCLUSION
Ripon's tradition of sound fiscal management has served the City well, especially through the global pandemic and other short-term economic stresses. Over the next year, staff will be working with the City Council to continue looking ahead to provide a solid financial future.

Page - 1
SUMMARY OF 2025-26 BUDGET
Fund
Beginning
Balance
July 1, 2025
Budgeted
Revenue
Budgeted
Expenses Transfers
Capital
Outlay
Projected
Balance
June 30, 2026

GENERAL FUNDS
General Fund 7,500,000 18,440,530 (17,782,296) (658,234) 0 7,500,000 Sick Leave Contingency Fund 440,000 15,000 0 258,000 0 713,000 CalPERS Contingency Fund 1,900,000 125,000 0 136,064 0 2,161,064 Healthcare Contingency Fund 228,000 5,000 0 (83,000) 0 150,000 Liability SIR Contingency Fund 685,000 15,000 0 (100,000) 0 600,000 Litigation/Natural Disaster Cont. Fund 560,000 15,000 0 (75,000) 0 500,000

STREET & ROADS FUNDS
Street & Roads Operating 4,300,000 2,057,533 (992,035) (739,955) (2,507,000) 2,118,543 Street & Roads Reconstruction 1,500,000 0 0 666,049 (300,000) 1,866,049 Street & Roads Reserve 3,700,000 0 0 0 0 3,700,000
Transit Operating 8,300 148,688 (129,135) 0 0 27,853
LTF Transit 950,000 266,600 0 0 (43,000) 1,173,600

ENTERPRISE OPERATING FUNDS
Water Operating 925,000 4,140,350 (3,226,906) (913,444) 0 925,000 Sewer Operating 700,000 2,207,227 (1,498,350) (708,877) 0 700,000 Garbage Operating 60,000 3,088,686 (2,870,270) (218,416) 0 100,000

GENERAL CAPITAL FUNDS
Department Capital 1,750,000 0 0 363,141 (947,700) 1,165,441 Parks & Recreation Capital 2,700,000 0 0 123,600 (2,375,000) 448,600 JTG Capital 550,000 80,000 0 0 0 630,000
CNG Station Capital 300,000 0 0 35,429 0 335,429
Mitigation Fees 3,450,000 100,000 0 85,000 0 3,635,000

ENTERPRISE CAPITAL FUNDS
Water Enterprise Capital 7,400,000 0 (424,469) 913,444 (453,500) 7,435,476 Sewer Enterprise Capital 1,300,000 0 (47,163) 708,877 (203,500) 1,758,214 Sewer WWTP Reserve 1,950,000 0 0 0 0 1,950,000
Garbage Enterprise Capital 640,000 0 0 218,416 (500,000) 358,416 Storm Drain Enterprise Capital 0 0 0 0 0 -

PFFP CAPITAL FUNDS
Water 4,000,000 200,000 0 0 0 4,200,000
SSJID Connection Reserve 1,175,000 50,000 0 0 0 1,225,000 Garbage (700,000) 15,000 0 0 0 (685,000)
Wastewater 7,000,000 300,000 0 0 0 7,300,000
Storm Drainage 2,900,000 100,000 0 0 0 3,000,000
Transportation 3,200,000 500,000 0 0 0 3,700,000
Regional Transportation Impact Fee 1,875,000 100,000 0 0 0 1,975,000 Parks & Recreation 1,075,000 50,000 0 0 0 1,125,000
Parks & Recreation Loan Repayment 550,000 0 0 0 0 550,000 Police (1,250,000) 15,000 0 0 0 (1,235,000)
City Hall (3,950,000) 40,000 0 0 0 (3,910,000)
Corporation Yard 0 40,000 0 (40,000) 0 -
Library (620,000) 2,000 0 0 0 (618,000)

RESTRICTED FUNDS
Dutch Meadows Maint. Dist. 0 4,540 (12,521) 7,981 0 0
Countrywoods Maint. Dist. 0 7,809 (16,055) 8,246 0 0
Farmland Maint. Dist. 0 3,350 (8,869) 5,519 0 0
Jacobs Landing Maint. Dist. 19,589 5,701 (7,159) 0 0 18,131 Carolina's Maint. Dist. 28,479 15,225 (15,909) 0 0 27,795 Main St. Maint. Dist. 0 10,481 (53,364) 42,883 0 0
Cornerstone Maint. Dist. 84,848 14,079 (14,054) 0 0 84,873 Boesch-Kingery Maint. Dist. 39 6,061 (13,780) 7,719 0 39 Vineyard Maint. Dist. 184,549 64,939 (43,293) 0 0 206,195 Alexandra Maint. Dist. 0 5,731 (7,288) 1,558 0 0
Ripon Lighting Dist. 106,980 327,210 (314,805) 0 0 119,386 Benefit Assessment Districts 745,000 0 0 0 0 745,000
NPSP Assessment District 926,000 0 0 0 0 926,000
Redevelopment-Successor Agency 17,000 1,144,339 (1,134,150) 0 0 27,189 Redevelopment-City 17,000 0 0 0 0 17,000
Redevelopment - Housing 5,585,187 0 0 0 0 5,585,187
Housing Fund 2,509,766 0 0 0 (200,000) 2,309,766
CDBG 0 195,886 (15,788) 0 (180,000) 98
2025-26 BURDEN & OVERHEAD ALLOCATION Page - 2
Overhead % charge rate = 16.65%
Department Salaries Burden Operating
Salary +
Burden +
Operating
Operating
Transfer Overhead Total
Capital
Outlay
GENERAL FUND - OVERHEAD DEPARTMENTS:

Legislative 169,852 193,677 65,300 428,829 0 N/A 428,829 0 Administration 410,992 371,172 1,545,813 2,327,978 622,805 N/A 2,950,783 292,000 Planning 171,315 85,403 58,040 314,758 0 N/A 314,758 500,000 Engineering 180,123 89,782 72,725 342,630 0 N/A 342,630 0 Subtotal 932,283 740,034 1,741,878 3,414,195 622,805 0 4,037,000 792,000 DEPARTMENTS EXEMPT FROM OVERHEAD CHARGES:

Abandon Vehicle 0 0 1,630 1,630 0 N/C 1,630 0
Senior Center 43,073 11,254 58,650 112,977 0 N/C 112,977 0 Museum 10,323 6,648 14,550 31,522 0 N/C 31,522 0
CDBG 1,141 447 14,200 15,788 0 N/C 15,788 0
Subtotal 54,537 18,350 89,030 161,917 0 0 161,917 0
GENERAL FUND NON-EXEMPT DEPARTMENTS:

Building 242,803 122,428 69,450 434,681 0 72,383 507,064 0 Police 5,167,858 3,217,399 914,810 9,300,067 0 1,548,648 10,848,714 155,700 Parks 453,065 260,757 214,700 928,523 0 154,618 1,083,140 2,375,000 Recreation 199,884 82,504 168,850 451,237 0 75,140 526,378 0 Comm. Center 24,046 8,843 36,700 69,589 0 11,588 81,177 0 CNG Fueling Station 8,881 5,448 126,750 141,079 35,429 23,492 200,000 0 Almond Blossom 28,347 7,608 6,050 42,005 0 6,995 48,999 0 Stouffer Hall 6,841 1,314 2,450 10,605 0 1,766 12,371 0 Mistlin Park 181,097 98,964 166,050 446,111 0 74,286 520,397 0 Boesch Park 11,936 7,588 3,225 22,750 0 3,788 26,538 0
Lan Park 11,936 7,588 3,015 22,540 0 3,753 26,293 0
Successor Agency 149,905 70,532 8,800 229,236 0 38,172 267,409 0 Library 10,411 2,861 80,100 93,373 0 15,548 108,921 0
Subtotal 6,497,010 3,893,834 1,800,950 12,191,795 35,429 2,030,178 14,257,402 2,530,700 NON-GENERAL FUND NON-EXEMPT DEPARTMENTS:

Water 591,169 358,282 1,816,816 2,766,267 913,444 460,639 4,140,350 53,500 Garbage 711,171 477,969 1,271,400 2,460,540 218,416 409,729 3,088,686 500,000 Sewer 365,159 192,862 726,440 1,284,462 708,877 213,889 2,207,227 53,500 Streets 250,215 132,743 144,975 527,933 0 87,911 615,844 27,000 Landscape Maint. 102,417 58,748 161,325 322,490 0 53,701 376,191 0 State Transit Assistance 500 74 4,856 5,430 0 904 6,334 0 Blossom Express 7,578 4,034 93,660 105,272 0 17,530 122,801 43,000 Redevelopment 0 0 0 0 0 0 1,134,150 0
Capital Projects 128,213 65,294 210,800 404,307 0 67,325 471,632 3,710,000 Dutch Meadows Maint. Dist. 1,070 603 9,061 10,734 0 1,787 12,521 0 Countrywoods Maint. Dist. 1,070 603 12,090 13,763 0 2,292 16,055 0 Farmland Maint. Dist. 1,070 603 5,930 7,603 0 1,266 8,869 0 Jacobs Landing Maint. Dist. 1,070 603 4,464 6,137 0 1,022 7,159 0 Carolina's Maint. Dist. 1,070 603 11,965 13,638 0 2,271 15,909 0 Main St. Maint. Dist. 26,671 13,180 5,895 45,746 0 7,618 53,364 0 Cornerstone Maint. Dist. 1,070 603 10,375 12,048 0 2,006 14,054 0 Boesch-Kingery Maint. Dist. 1,070 603 10,140 11,813 0 1,967 13,780 0 Vineyards Maint. Dist. 1,070 603 35,440 37,113 0 6,180 43,293 0 Alexandra Maint. Dist. 1,070 603 4,575 6,248 0 1,040 7,288 0 Ripon Lighting Dist. 30,710 10,247 228,910 269,866 0 44,938 314,805 0 Subtotal 2,223,432 1,318,859 4,769,117 8,311,409 1,840,738 1,384,016 12,670,313 4,387,000 STAFFING ALLOCATION BY DEPARTMENT Page - 3
2024-25 Positions 2025-26 Recommended Positions
Department
Full-Time
Staff
Part-time
Staff Total
Full-Time
Staff
Part-time
Staff Total
Administration
City Administrator / City Engineer 1 0 1 1 0 1
City Clerk / Finance Director 1 0 1 1 0 1
Secretaries / Bookkeepers 4 0 4 4 0 4
Senior Center Coordinator 0 2 2 0 2 2
Receptionist 0 1 1 0 1 1
Sub-total 6 3 9 6 3 9
Engineering
Senior Civil Engineer 1 0 1 0 0 0
Associate Civil Engineer 0 0 0 1 0 1
Assistant Civil Engineer 0 0 0 0 0 0
Engineering Tech 3 0 0 0 0 0 0
Engineering Tech 2 1 0 1 1 0 1
Engineering Tech 1 1 0 1 1 0 1
Secretary 1 0 1 1 0 1
Sub-total 4 0 4 4 0 4
Community Development
Planning Director 1 0 1 1 0 1
Senior Building Inspector 1 01 1 01
Public Works / Building Secretary 0.5 0 0.5 0.5 0 0.5
Planning Secretary 1 0 1 1 0 1
Sub-total 3.5 0 3.5 3.5 0 3.5
Recreation
Director 1 0 1 1 0 1
Sub-total 1 0 1 1 0 1
Police Department
Police Chief 1 01 1 01
Police Lieutenant 1 0 1 1 0 1
Sergeants 4 0 4 4 0 4
Police Officers 19 0 19 19 0 19
Police Officer Trainee (Temp Position) 1 0 1 1 0 1
Dispatch Supervisor (New Position) 0 0 0 1 0 1
Dispatchers 13 0 13 13 0 13
CSO Supervisor (a) 1 0 1 1 0 1
CSO Officers 2 0 2 2 0 2
Administration Supervisor (b) 1 0 1 1 0 1
Shelter Helpers 0 2 2 0 2 2
IT Tech 3 0 0 0 0 0 0
IT Tech 2 2 0 2 2 0 2
IT Tech 1 0 0 0 0 0 0
Receptionist 0 1 1 0 1 1
Sub-total 45 3 48 46 3 49
Public Works
Public Works Director 1 0 1 1 0 1
Regulatory Compliance 1 0 1 1 0 1
Env. Compliance/Water Cons. Coord. 1 0 1 1 0 1
Lead Foreman 1 0 1 1 0 1
Foreman 3 0 3 3 0 3
Maintenance Workers 25 8 33 25 8 33
Public Works / Building Secretary 0.5 1 1.5 0.5 1 1.5
Sub-total 32.5 9 41.5 32.5 9 41.5
TOTAL 92 15 107 93 15 108
Notes:
a. Lead CSO re-classified to CSO Supervisor.
b. Communications Supervisor/Records Clerk re-classified to Administration Supervisor.

Page -4

GANN LIMIT CALCULATION
It is recommended that the City of Ripon continue to receive the full proportion of the tax rate as set by Prop 13. With the data provided by the California Department of Finance, The City of Ripon's appropriation limit amounts to $24,869,348. The amount of the City's budget to the appropriations limit amounts to: $9,670,691 Note: The Gann Prop. 4 limit does not include the following items:

1. User fees

2. Voter approved debt or prior debt

3. Federal or court mandated costs

4. Money used from reserves

5. Developer Fees

6. Road and tax 2106 & 2107 money

7. Redevelopment

8. Franchise Fees

9. Building Permits

10. All Federal Money

11. Grants if Restricted

12. Police Training

13. Overhead Allocations both in and out
Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Factor for FY 2025-26: 1.0674
Last Year's Gann Limit: $23,298,996
FY 2025-26 Gann Limit: $24,869,348
LEGISLATIVE DEPARTMENT Page - 5
FUND-100 : DEPARTMENT-6110
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Council Comp. 18,000 18,000 14,400
60000 General Salaries 148,352 139,895 143,400
60100 Over Time Salaries 0 0 0
61200 Holidays Paid Legislative 0 0 0
61250 Additional Compensation 3,500 3,500 3,475
62000 FICA 12,994 12,347 10,000
63600 Additional Retirement 4,896 4,617 4,800
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 11,790 12,152 12,600
64920 Health Insurance 134,059 127,925 128,852
64930 Dental Insurance 5,670 5,670 5,669
64940 Group Vision Insurance 1,055 1,055 1,050
64950 Group Life Insurance 431 404 400
64960 LTD 297 278 277
64970 Chiro 93 37 90
64980 LTC 142 91 113
65000 Retirement 22,253 20,984 21,930
SUBTOTAL: 363,529 346,954 347,057

OPERATING EXPENSES
70000 General Operating Expenses 550 550 0
100-6160-60000 Fourth of July Fireworks 0 0 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 500 1,500 200
73000 Subscriptions & Books 550 550 0
73500 Fees 0 0 0
74000 Memberships 8,200 8,000 8,155
75000 Postage 1,000 1,000 900
76200 Conference Expenses 1,000 0 705
76201 Conference - Barton 0 0 0
76202 Conference - Uecker 0 0 0
76203 Conference - de Graaf 0 0 0
76204 Conference - Restuccia 0 0 0
76205 Conference - Zuber 0 0 0
76300 Legal Advertising 2,000 2,000 832
76350 Local Advertising 1,500 1,500 400
77000 Prof. Service Legal 50,000 25,000 109,000
77040 Prof. Service Other 0 0 15,500
80000 Office Equipment Maintenance 0 0 0
89100 Municipal Election 0 40,000 0
SUBTOTAL: 65,300 80,100 135,691
TOTAL: 428,829 427,054 482,748
ALMOND BLOSSOM FESTIVAL Page - 6
FUND-100 : DEPARTMENT-6111
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,203 7,282 7,173
60100 Over Time Salaries 20,000 20,000 19,272
61000 Hourly 1,000 1,000 730
61100 Hourly OT 0 0 0
61250 Additional Compensation 144 146 0
62000 FICA 2,169 2,175 2,033
63600 Additional Retirement 198 240 173
64900 Workers Comp. 1,999 2,177 2,329
64920 Health Insurance 2,000 2,011 909
64930 Dental Insurance 87 85 44
64940 Vision Insurance 17 17 8
64950 Life Insurance 8 8 4
64960 LTD 18 21 9
64970 Chiro 4 2 2
64980 LTC 28 17 7
65000 Retirement 1,080 1,092 1,044
65500 Retirement - PERS 0 0 0
SUBTOTAL: 35,955 36,272 33,737

OPERATING EXPENSES
68000 Uniforms 50 100 22
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76350 Advertising Promotional 0 0 0
79000 Utilities 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Equipment & Tools 6,000 2,500 6,142
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 0 600 0
89150 Refunds 0 0 0
SUBTOTAL: 6,050 3,200 6,164
SUBTOTAL SALARY & OPERATING: 42,005 39,472 39,900
89400 Overhead Charge 6,995 6,849 2,345
TOTAL : 48,999 46,321 42,245
ADMINISTRATIVE DEPARTMENT Page - 7
FUND-100 : DEPARTMENT-6120
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 342,492 336,867 316,000
60100 Over Time Salaries 3,000 3,000 1,000
61000 Hourly 62,000 60,000 61,900
61200 Holidays Paid 0 0 0
61250 Additional Compensation 3,500 4,500 2,922
62000 FICA 31,441 30,934 27,145
63500 Retirement, 403b Admin Fees 140,000 120,000 140,000 63550 125 Plan Administrative Fees 3,100 2,000 3,082
63600 Additional Retirement 10,581 10,082 9,360
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 28,880 30,774 30,600
64910 Unemployment Ins. 0 0 0
64920 Health Ins. 97,677 90,171 92,058
64930 Dental Ins. 4,210 4,226 4,320
64940 Group Vision Insurance 747 755 740
64950 Group Life Insurance 403 361 560
64960 LTD 870 824 865
64970 Chiro 179 173 190
64980 LTC 710 642 740
65000 Retirement 51,374 50,530 46,120
67000 Physical Exams 0 0 160
69100 Training 1,000 1,000 200
SUBTOTAL: 782,165 746,840 737,962
ADMINISTRATIVE DEPARTMENT Page - 8
FUND-100 : DEPARTMENT-6120
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69400 Booking Fees 0 0 0
70000 General Operating Expenses 2,000 2,000 1,600
71900 Liability Insurance 573,394 515,700 516,000
71910 Property Insurance 537,702 538,600 540,000
71920 General Insurance 11,682 9,473 9,500
71930 Employment Insurance 18,000 17,000 17,000
72000 Office Supplies 12,500 12,500 12,500
73000 Subscriptions & Books 500 500 250
73500 Fees 5,000 5,000 4,000
73600 Hazmat 65,000 62,000 62,250
73700 Fire Dept Fuel (a) 35,000 35,000 33,200
74000 Memberships & Dues 1,500 1,500 1,320
75000 Postage 6,500 1,500 6,300
76000 Telephone 9,000 7,800 8,400
76100 Auto Allowance 200 200 0
76200 Conference Expenses 1,500 1,500 30
76300 Advertising/Legal 300 300 0
76350 Advertising Promotional 3,000 2,000 3,420
77000 Professional Services Legal 3,500 30,000 35,700
77025 Professional Services Audit 38,110 37,000 37,000
77030 Professional Services Computer 7,725 7,000 15,000 77040 Professional Services Other 5,000 7,545 16,000
77900 Property Tax Collection Fee 36,000 36,000 29,000
79000 Utilities 59,000 53,000 56,900
80000 Office Equipment Maintenance 45,000 45,000 40,000 81000 Vehicle Maintenance 4,000 4,000 1,000
81500 Fuel 1,700 1,700 900
81501 CNG Fuel 300 300 300
81502 Fueling Station Maintenance 000
81900 Vehicle Insurance (3) 800 350 610
82000 Equipment Maintenance 400 400 400
83000 Equipment & Tools 7,000 7,000 3,500
84000 System Maintenance 0 0 0
85000 Building Maintenance 30,000 30,000 25,000
85200 Janitor Supply 4,000 4,000 2,500
87000 Landscape Maintenance 500 500 400
89300 Donation Chamber 20,000 20,000 20,000
SUBTOTAL: 1,545,813 1,496,368 1,499,980
SUBTOTAL SALARY & OPERATING: 2,327,978 2,243,208 2,237,942 57050 Oper. Transfer to General Capital Fund 363,141 475,000 475,000 57050 Oper. Transfer to Parks Capital Fund 123,600 110,000 120,000 57050 Oper. Transfer to Mitigation Fund 0 0 0
57050 Oper. Transfer to Street and Road Fund 0 0 0
57055 Oper. Transfer to Landscaping Districts 0 76,779 0 57050 Oper. Transfer to CalPERS Reserve 136,064 160,000 162,117 57050 Oper. Transfer to Healthcare Reserve 0 0 0
57050 Oper. Transfer to Liability SIR Reserve 0 0 0
57050 Oper. Transfer to Litigation Reserve 0 0 0
57050 Oper. Transfer to Sick Leave Cont. Fund 0 0 0
TOTAL: 2,950,783 3,064,987 2,995,059
ADMINISTRATIVE DEPARTMENT Page - 9
FUND-100 : DEPARTMENT-6120
2025-26 2024-25 2024-25

CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2024-25 0 0 462,500
Misc. Landscape Rehab Projects (FY 22-23) 50,000 365,000 315,000 Paint Exterior Trim at City Hall (24-25) 25,000 50,000
Roof Repairs at City Hall (24-25) 38,000 38,000
HVAC Duct Cleaning at City Hall (24-25) 65,000 60,000
Surveying System for Eng & PD (24-25) 32,000 32,000
Vehicle for Building Dept (24-25) 30,000 30,000
Virtualization Server 32,000 0 0
Desktop Computers/Devices (up to 12 ea) 20,000 15,000
SUBTOTAL b
: 292,000 590,000 777,500
Note(s):
b. Funded by the General Capital Fund - Department Funds. a. On Sept 18, 2007, the Ripon City Council approved the Ripon Consolidated Fire Department use of the City fueling station at Doak Blvd and to reimburse the City for actual cost of fuel used.

FUELING STATION Page - 10
FUND-100 : DEPARTMENT-6124
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 8,413 7,821 3,100
60100 Over Time Salaries 100 100 0
61000 Hourly 200 200 0
61250 Additional Compensation 168 156 0
62000 FICA 679 633 300
63600 Additional Retirement 278 258 150
64900 Workers Comp. 617 625 350
64920 Health Insurance 2,440 2,104 1,200
64930 Dental Insurance 80 75 50
64940 Vision Insurance 18 17 10
64950 Life Insurance 11 9 6
64960 LTD 23 22 15
64970 Chiro 5 5 3
64980 LTC 35 22 12
65000 Retirement 1,262 1,173 500
SUBTOTAL: 14,329 13,222 5,695

OPERATING EXPENSES
68000 Uniforms 50 50 0
70000 General Operating 5,200 5,000 5,200
71930 Unemployment Insurance 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 8,500 8,500 6,700
75000 Postage 0 0 0
76000 Telephone 2,500 2,500 2,200
79000 Utilities 105,000 100,000 100,700
81000 Vehicle Maintenance 0 0 0
81500 Fuel 0 0 0
81501 CNG Fuel 0 0 0
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 5,000 5,000 1,000
83000 Equipment & Tools 0 0 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 500 500 0
87000 Landscape Maintenance 0 0 0
SUBTOTAL: 126,750 121,550 115,800
SUBTOTAL SALARY & OPERATING: 141,079 134,772 121,495
89400 Overhead Charge 23,492 23,386 24,500
57060 Oper. Transfer to Contingency Fund 35,429 36,842 49,005 TOTAL : 200,000 195,000 195,000
FUELING STATION Page - 11
FUND-100 : DEPARTMENT-6124
2025-26 2024-25 2024-25

CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2024-25 0 0 0
SUBTOTAL: 0 0 0
BUILDING DEPARTMENT Page - 12
FUND-100 : DEPARTMENT-6210
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 189,023 179,673 180,150
60100 Over Time Salaries 0 0 0
61000 Hourly 50,000 50,000 45,000
61100 Hourly Over Time 0 0 0
61250 Additional Compensation 3,780 3,593 466
62000 FICA 18,574 17,845 15,900
63600 Additional Retirement 6,238 5,929 5,800
64900 Workers Comp. 16,940 17,676 17,500
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 48,226 44,320 41,850
64930 Dental Insurance 2,134 2,134 2,140
64940 Vision Insurance 380 380 381
64950 Life Insurance 188 166 167
64960 LTD 523 480 480
64970 Chiro 113 106 106
64980 LTC 257 164 215
65000 Retirement 28,353 26,951 26,400
67000 Physical Exams 0 0 0
69100 Training 500 500 700
SUBTOTAL: 365,231 349,916 337,255
BUILDING DEPARTMENT Page - 13
FUND-100 : DEPARTMENT-6210
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 100 100 0
71930 Unemployment Insurance 0 0 0
72000 Office Supplies 500 500 300
73000 Subscriptions & Books 1,500 1,500 0
73500 Fees 2,000 2,000 1,500
74000 Memberships & Dues 300 150 300
75000 Postage 1,500 1,000 1,200
76000 Telephone 4,300 4,000 4,100
76100 Auto Allowance 0 0 0
76200 Conference Expenses 0 500 0
76300 Prof. Service Legal Advert. 0 0 0
77000 Prof. Service Legal 0 0 0
77030 Prof. Service Computer 2,300 1,600 4,400
77040 Prof. Service Other 0 0 0
77050 Prof. Service Plan Check 10,000 50,000 10,000
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 34,700 3,000 500
81000 Vehicle Maintenance 1,000 1,000 500
81500 Fuel 0 82 0
81501 CNG Fuel 700 700 650
81900 Vehicle Insurance (2) 375 20 300
82000 Equipment Maintenance 25 25 200
83000 Equipment & Tools 100 50 75
85000 Building Maintenance 50 50 0
85200 Janitor Supply 0 0 0
88800 SMIP 10,000 10,000 10,000
SUBTOTAL: 69,450 76,277 34,025
SUBTOTAL SALARY & OPERATING: 434,681 426,193 371,280
89400 Overhead Charge 72,383 73,954 69,600
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 72,383 73,954 69,600
TOTAL: 507,064 500,147 440,880
CAPITAL OUTLAY (a)
90000 2024-25 0 0 0
TOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.

PLANNING DEPARTMENT Page - 14
FUND-100 : DEPARTMENT-6220
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 168,815 162,323 160,355
60100 Over Time Salaries 0 0 30
61000 Hourly 0 0 0
61250 Additional Compensation 2,500 2,500 2,329
62000 FICA 13,106 12,609 11,000
63600 Additional Retirement 5,571 5,357 4,500
64900 Workers Comp. 12,142 12,685 12,700
64920 Health Insurance 26,538 25,717 25,300
64930 Dental Insurance 1,110 1,110 1,105
64940 Vision Insurance 215 215 215
64950 Life Insurance 167 144 144
64960 LTD 351 338 332
64970 Chiro 0 0 0
64980 LTC 381 173 162
65000 Retirement 25,322 24,348 20,600
67000 Physical Exams 0 0 0
69100 Training 500 500 0
SUBTOTAL: 256,718 248,019 238,773
PLANNING DEPARTMENT Page - 15
FUND-100 : DEPARTMENT-6220
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 50 50 0
71930 Unemployment Insurance 0 0 0
72000 Office Supplies 100 50 50
73000 Subscriptions & Books 0 50 0
73500 Fees 150 3,100 150
74000 Memberships & Dues 0 0 0
75000 Postage 2,000 2,000 1,200
76000 Telephone 5,200 5,000 5,080
76100 Auto Allowance 120 120 0
76200 Conference Expenses 0 650 0
76300 Advertising/Legal 2,500 2,500 1,800
77000 Prof. Services Legal 25,000 25,000 30,000
77020 Prof. Services Planning 0 0 0
77023 LAFCO Operation Fees 6,500 6,500 6,500
77030 Prof. Services Computer 7,725 4,000 15,000
77040 Prof. Services Other 1,000 1,000 1,000
78000 Economic Development Activity 0 0 0
79000 Utilities 0 26 0
80000 Office Equipment Maintenance 6,000 1,300 500
81000 Vehicle Maintenance 100 100 50
81500 Fuel 1,000 1,000 400
81501 CNG Fuel 20 20 0
81900 Vehicle Insurance (1) 375 50 300
82000 Equipment Maintenance 50 50 50
83000 Equipment & Tools 50 50 0
85000 Building Maintenance 50 50 0
85200 Janitor Supply 50 50 0
SUBTOTAL: 58,040 52,716 62,080
SUBTOTAL SALARY & OPERATING: 314,758 300,736 300,853
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 314,758 300,736 300,853

SPECIAL PROJECTS
90000 2024-25 0 0 131,261
West Side Master Plan (FY 22-23) 500,000 130,000
SUBTOTAL: 500,000 130,000 131,261
ENGINEERING DEPARTMENT Page - 16
FUND-100 : DEPARTMENT-6230
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 176,323 223,137 244,200
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 25
61200 Holidays Paid 0 0 0
61250 Additional Compensation 3,800 3,800 1,327
62000 FICA 13,779 17,361 17,045
63600 Additional Retirement 4,361 5,524 5,950
64900 Workers Comp. 12,766 17,465 18,900
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 30,249 38,536 42,350
64930 Dental Insurance 1,010 1,515 1,965
64940 Vision Insurance 238 325 450
64950 Life Insurance 180 198 220
64960 LTD 447 548 600
64970 Chiro 28 58 65
64980 LTC 274 292 300
65000 Retirement 26,448 33,471 34,400
67000 Physical Exams 0 0 20
69100 Training 0 0 1,500
SUBTOTAL: 269,905 342,230 369,317
ENGINEERING DEPARTMENT Page - 17
FUND-100 : DEPARTMENT-6230
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69100 Training 2,000 2,000 0
70000 Operating Expenses 100 3,500 50
71930 Unemployment Insurance 0 0 0
72000 Office Supplies 1,500 2,500 1,150
73000 Subscriptions & Books 200 100 200
73500 Fees 250 250 0
74000 Memberships & Dues 0 0 0
75000 Postage 1,500 2,500 1,200
76000 Telephone 7,700 7,500 7,400
76100 Auto Allowance 0 0 100
76200 Conference Expenses 0 500 0
76300 Advertising, Legal 8,000 3,500 8,000
76350 Advertising, Promo 0 0 0
77000 Prof. Services Legal 10,000 10,000 20,000
77010 Prof. Services Engineering 15,000 0 32,000
77030 Prof. Services Computer 6,550 3,400 12,700
77040 Prof. Services Other 10,000 10,000 35,000
79000 Utilities 200 63 150
80000 Office Equipment Maint. 3,500 3,500 4,000
81000 Vehicle Maintenance 1,000 1,000 500
81500 Fuel 1,300 840 1,100
81501 CNG Fuel 0 71 0
81900 Vehicle Insurance (2) 750 50 707
82000 Equipment Maintenance 100 100 50
83000 Equipment & Tools 3,000 3,000 8,500
84000 System Maintenance 0 0 0
85000 Building Maintenance 50 500 50
85200 Janitorial Supplies 25 25 25
SUBTOTAL: 72,725 54,899 132,882
SUBTOTAL SALARY & OPERATING: 342,630 397,129 502,199
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 342,630 397,129 502,199

SPECIAL PROJECTS
90000 2024-25 0 0 0
SUBTOTAL: 0 0 0
POLICE DEPARTMENT Page - 18
FUND-100 : DEPARTMENT-6310
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 4,516,234 4,138,083 3,883,080
60100 Over Time Salaries 300,000 340,000 400,000
61000 Hourly 44,000 44,000 42,800
61100 Hourly O.T. 200 200 0
61200 Holidays Paid 40,000 40,000 40,550
61250 Additional Compensation 160,000 76,000 161,428
62000 FICA 387,123 354,829 336,250
63600 Additional Retirement 31,144 33,124 23,100
64900 Workers Comp. 358,646 356,968 348,700
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 978,551 902,945 824,300
64930 Dental Insurance 41,808 39,876 37,500
64940 Vision Insurance 8,275 7,740 7,300
64950 Life Insurance 4,449 3,543 3,425
64960 LTD 12,813 11,550 11,000
64970 Chiro 1,806 1,623 1,540
64980 LTC 6,957 4,024 4,900
65000 Retirement (General) 240,467 211,901 195,000
65500 Retirement PERS 1,084,410 964,179 915,500
67000 Physical Exams 4,000 4,000 4,500
SUBTOTAL: 8,220,883 7,534,584 7,240,873
POLICE DEPARTMENT Page - 19
FUND-100 : DEPARTMENT-6310
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 43,000 43,000 42,000
69100 Training 50,000 85,000 49,840
69200 Police Academy Reimbursement 5,000 7,000 5,000
69300 Community Service NNO 8,600 6,500 8,572
69325 Community Service Voucher Program 1,500 1,000 1,500 69350 Community Service JPA 1,000 1,000 250
69410 DUI Alcohol Test 2,100 2,100 1,610
69450 Parking Citation Expense 13,000 13,000 4,000
70000 Operating Expenses 20,000 20,000 15,000
71930 Employment Insurance 0 0 0
72000 Office Supplies 19,000 15,000 19,000
73000 Subscriptions & Books 9,000 8,000 9,050
73500 Fees 3,500 3,500 3,200
74000 Memberships & Dues 2,000 2,000 1,600
75000 Postage 6,000 6,000 4,400
76000 Telephone 85,000 80,000 85,000
76100 Auto Allowance 500 500 0
76200 Conference Expenses 1,500 1,500 0
76300 Advertising, Legal 750 750 0
76350 Advertising, Promo 500 500 0
77000 Prof. Services Legal 25,000 20,000 23,500
77030 Professional Services Computer 25,800 18,000 40,000 77035 Data Processing - County 20,000 20,000 20,400
77040 Professional Services Other 20,000 20,000 16,136
79000 Utilities 75,000 63,000 72,000
80000 Office Equipment Maintenance 83,300 90,000 176,500 81000 Vehicle Maintenance 60,000 60,000 55,000
81500 Fuel 100,000 100,000 75,000
81501 CNG Fuel 0 100 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (11) 15,500 18,000 14,506
82000 Equipment & Radio Maintenance 38,000 5,000 15,300 83000 Equipment & Tools 80,000 80,000 75,800
84000 System Maintenance 0 3,000 0
85000 Building Maintenance 20,000 20,000 31,000
85200 Janitorial Supplies 3,500 3,500 2,500
87000 Pistol Range Landscape Maintenance 250 250 0
88250 K-9 8,000 8,000 16,000
88300 SWAT Expenses 2,000 2,000 500
88400 Range Expenses 3,500 3,500 20,000
89160 Special Projects 0 0 0
SUBTOTAL: 851,800 830,700 904,164
SUBTOTAL SALARY & OPERATING: 9,072,683 8,365,284 8,145,037 89400 Overhead Charge 1,510,784 1,451,556 1,500,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 1,510,784 1,451,556 1,500,000
TOTAL: 10,583,467 9,816,840 9,645,037
VIPS Page - 20
FUND-102 : DEPARTMENT-6322
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 1,150
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 50
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 0 0 0
62000 FICA 0 0 90
63600 Additional Retirement 0 0 35
64900 Workers Comp. 0 0 100
64920 Health Insurance 0 0 400
64930 Dental Insurance 0 0 15
64940 Vision Insurance 0 0 2
64950 Life Insurance 0 0 1
64960 LTD 0 0 2
64970 Chiro 0 0 0
64980 LTC 0 0 2
65000 Retirement (General) 0 0 215
65500 Retirement PERS 0 0 0
SUBTOTAL: 0 0 2,062

OPERATING EXPENSES
67000 Physical Exams 50 50 53
68000 Uniforms 500 1,000 500
69100 Training 0 1,000 0
69300 Community Services 0 0 0
70000 General Operating Expenses 250 250 50
71930 Employment Insurance 0 0 2
72000 Office Supplies 0 0 12
73500 Fees 0 0 27
76000 Telephone 150 150 100
76200 Conference Expenses 0 0 0
79000 Utilities 60 60 300
80000 Office Equip Maintenance 50 50 0
81000 Vehicle Maintenance 500 500 300
81500 Fuel 1,800 1,800 1,500
81501 CNG Fuel 350 21 300
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 50 1,350 32
82000 Equipment Maintenance 150 150 150
83000 Tools and Equipment 150 150 100
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 100
85200 Janitor Supplies 0 0 0
SUBTOTAL: 4,060 6,531 3,525
SUBTOTAL SALARY & OPERATING: 4,060 6,531 5,587
89400 Overhead Charge 676 1,133 1,100
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 676 1,133 1,100
TOTAL: 4,736 7,664 6,687
ANIMAL CONTROL Page - 21
FUND-108 : DEPARTMENT-7128
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 79,827 73,393 74,500
60100 Over Time Salaries 1,000 1,000 1,000
61000 Hourly 25,000 25,000 20,000
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 1,597 1,468 0
62000 FICA 8,218 7,716 6,900
63600 Additional Retirement 2,634 2,422 2,350
64900 Workers Comp. 7,613 7,762 7,580
64920 Health Insurance 24,949 22,985 23,800
64930 Dental Insurance 820 825 850
64940 Vision Insurance 186 187 190
64950 Life Insurance 110 98 100
64960 LTD 222 191 190
64970 Chiro 62 59 60
64980 LTC 162 110 110
65000 Retirement (General) 11,974 11,009 10,600
65500 Retirement PERS 0 0 0
SUBTOTAL: 164,374 154,224 148,230

OPERATING EXPENSES
67000 Physical Exams 0 0 10
68000 Uniforms 1,000 1,000 600
69100 Training 500 500 0
70000 General Operating Expenses 5,000 5,000 3,600
71930 Employment Insurance 0 0 0
72000 Office Supplies 100 100 0
73000 Subscription & Books 100 100 60
73500 Fees 500 500 400
74000 Membership 150 140 150
76000 Telephone 900 900 850
76200 Conference Expenses 0 0 0
76350 Advertise 0 0 0
79000 Utilities 8,000 8,000 6,000
80000 Office Equip Maintenance 0 0 0
81000 Vehicle Maintenance 500 500 200
81500 Fuel 1,600 1,600 800
81501 CNG Fuel 0 43 0
81900 Vehicle Insurance 400 350 375
82000 Equipment Maintenance 500 500 100
83000 Tools & Equipment 3,500 3,500 5,000
85000 Building Maintenance 7,000 7,000 7,000
85200 Janitorial Supplies 1,700 1,500 1,700
87000 Landscape Maintenance 1,000 1,000 0
88100 Animal Shelter Supplies 0 0 0
88200 Spay & Neuter 7,500 7,500 3,650
88250 Rabies/Misc. 2,500 2,500 1,600
SUBTOTAL: 42,450 42,233 32,096
SUBTOTAL SALARY & OPERATING: 206,824 196,457 180,326
89400 Overhead Charge 34,440 34,090 30,500
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 34,440 34,090 30,500
TOTAL: 241,264 230,547 210,826
CADET Page - 22
FUND-104 : DEPARTMENT-6324
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 1,500 1,500 700
70000 General Operating Expenses 15,000 15,000 14,400
83000 Tools & Equipt 0 0 0
SUBTOTAL: 16,500 16,500 15,100
89400 Overhead Charge 2,748 2,863 100
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 2,748 2,863 100
TOTAL: 19,248 19,363 15,200

POLICE DEPARTMENT TOTALS
Salaries & Burden 8,385,257 7,688,808 7,391,165
Operating 914,810 895,964 954,885
89400 Overhead Charge 1,548,648 1,489,642 1,531,700
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL : 10,848,714 10,074,414 9,877,750
ACCT: CAPITAL OUTLAY (a)
90000 2024-25 0 0 596,621
Portable Radios - 5 ea 32,500 0
Vehicle Radios - 2 ea 15,000 0
Police Vehicle Cradle Point Modem - 6 ea 7,200 0
MESH Camera Site Upgrades - 10 ea 50,000 0
LPR Camera Site Upgrades - 4 ea 38,000 0
Rifle Rated Shield - 1 ea 13,000 0
TOTAL: 155,700 0 596,621
a. Funded by the General Capital Fund - Misc Departments.

ABANDONED VEHICLE ABATEMENT Page - 23
FUND-105 : DEPARTMENT-6325
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 General Operating Expenses 0 0 0
75000 Postage 0 0 0
76000 Telephone 1,630 1,630 0
80000 Office Equipment Maint. 0 0 0
83000 Tools & Equipment 0 0 0
SUBTOTAL: 1,630 1,630 0
89400 Overhead Charge 0 0 0
TOTAL: 1,630 1,630 0
PARKS Page - 24
FUND-100 : DEPARTMENT-8100
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 425,365 389,297 424,000
60100 Over Time Salaries 200 200 100
61000 Hourly 25,000 40,000 21,800
61100 Hourly Overtime 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 2,500 2,500 592
62000 FICA 34,659 33,048 31,100
63600 Additional Retirement 5,647 8,461 5,360
64900 Workers Comp. 31,933 33,055 34,000
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 114,007 137,012 136,400
64930 Dental Insurance 5,843 5,770 6,575
64940 Vision Insurance 1,108 1,099 1,233
64950 Life Insurance 558 477 515
64960 LTD 1,140 1,052 1,066
64970 Chiro 177 145 185
64980 LTC 1,581 779 966
65000 Retirement 63,805 58,394 50,100
67000 Physical Exams 300 300 350
SUBTOTAL: 713,823 711,589 714,342

OPERATING EXPENSES
68000 Uniforms 2,000 2,000 1,700
69100 Public Works Training 1,500 1,000 1,500
70000 Operating Expenses 1,000 1,000 500
71930 Employment Insurance 0 0 0
72000 Office Supplies 100 100 100
73000 Subscription and Books 0 0 0
73500 Fees 800 800 500
74000 Membership/Dues 0 120 0
75000 Postage 0 0 0
76000 Telephone 4,500 4,000 4,161
76200 Conference Expenses 0 50 0
76300 Advertise Legal 0 700 0
77000 Prof Service Legal 0 0 0
77010 Prof Service Eng 0 0 25,000
77030 Prof Service Computer 0 0 0
79000 Utilities 65,000 59,000 61,785
80000 Off Equipment Maintenance 3,000 2,000 2,850
81000 Vehicle Maintenance 10,000 10,000 9,000
81500 Fuel 30,000 30,000 28,700
81501 CNG Fuel 4,000 4,000 3,900
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 5,800 2,100 5,531
82000 Equipment Maintenance 25,000 25,000 30,000
83000 Equipment & Tools 6,000 6,000 6,000
84000 System Maintenance 0 1,000 0
85000 Building Maintenance 10,000 10,000 7,350
85200 Janitorial Supplies 5,000 5,000 3,900
87000 Landscape Maintenance 40,000 40,000 65,000
87100 Graffiti 1,000 1,000 .

SUBTOTAL: 214,700 204,870 257,477
SUBTOTAL SALARY & OPERATING: 928,523 916,459 971,819
89400 Overhead Charge 154,618 159,025 160,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 154,618 159,025 160,000
TOTAL: 1,083,140 1,075,484 1,131,819
PARKS Page - 25
FUND-100 : DEPARTMENT-8100
2025-26 2024-25 2024-25
ACCT: CAPITAL OUTLAY (a) BUDGETED BUDGETED ACTUAL
90000 2024-25 0 0 86,571
4 Foot Mower (24-25) 26,000 26,000
6 Foot All Terrain Mower 60,000 0
Paint Gazebo at Mistlin SP (24-25) 22,000 15,000
Baseball Cage Net at Mistlin SP (24-25) 50,000 50,000
Exterior Paint at Comm. Ctr. (24-25) 35,000 55,000
Small Hall Roof at Comm. Ctr. (24-25) 75,000 70,000
Parking Lot & Fields at Comm. Ctr. (24-25) 2,000,000 2,000,000 Gator 4x2 17,000 0
Tractor - 50 hp 40,000 0
Fertilizer Spreader 3,000 0
Frame & Door at Library 15,000 0
Replace Kitchen Roof at Comm. Ctr. 32,000 0
SUBTOTAL: 2,375,000 2,216,000 86,571
a. Funded by the General Capital Fund - Parks & Recreation.

STOUFFER HALL Page - 26
FUND-100 : DEPARTMENT-8126
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 824 792 930
60100 Over Time Salaries 0 0 0
61000 Hourly 6,000 6,000 6,500
61250 Additional Compensation 16 16 0
62000 FICA 523 521 550
63600 Additional Retirement 27 26 20
64900 Workers Comp. 484 523 620
64920 Health Insurance 146 141 175
64930 Dental Insurance 5 5 10
64940 Vision Insurance 1 1 2
64950 Life Insurance 1 1 1
64960 LTD 2 2 2
64970 Chiro 0 0 0
64980 LTC 2 2 1
65000 Retirement 124 119 85
67000 Physical Exams 0 0 0
SUBTOTAL: 8,155 8,149 8,896

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
79000 Utilities 0 0 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 0 0 0
81501 CNG Fuel 0 0 0
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Equipment & Tools 50 50 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 1,000 1,000 30
85200 Janitorial Supplies 600 600 300
87000 Landscape Maintenance 0 0 0
89150 Refunds 800 800 0
SUBTOTAL: 2,450 2,450 330
SUBTOTAL SALARY & OPERATING: 10,605 10,599 9,226
89400 Overhead Charge 1,766 1,839 1,500
TOTAL : 12,371 12,438 10,726
MISTLIN SPORTS PARK Page - 27
FUND-100 : DEPARTMENT-8135
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 153,897 158,750 145,200
60100 Over Time Salaries 200 200 200
61000 Hourly 25,000 15,000 24,300
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,000 2,000 317
62000 FICA 13,854 13,460 12,350
63600 Additional Retirement 4,416 5,017 4,700
64900 Workers Comp. 12,693 13,387 11,060
64920 Health Insurance 41,780 30,486 39,100
64930 Dental Insurance 1,743 1,171 1,840
64940 Vision Insurance 344 270 375
64950 Life Insurance 192 137 215
64960 LTD 411 442 440
64970 Chiro 34 58 50
64980 LTC 413 383 403
65000 Retirement 23,085 23,813 18,400
67000 Physical Exams 0 0 20
.

SUBTOTAL: 280,061 264,575 258,970

OPERATING EXPENSES
68000 Uniforms 950 950 650
69100 Public Works Training 0 0 0
70000 Operating Expenses 1,000 1,000 810
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 1,000 1,000 650
75000 Postage 0 0 0
76000 Telephone 1,500 1,500 1,060
79000 Utilities 110,000 97,000 104,400
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 1,500 1,500 550
81500 Fuel 5,000 10,000 3,050
81501 CNG Fuel 350 350 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 250 250 57
82000 Equipment Maintenance 3,500 3,500 600
83000 Equipment & Tools 2,500 2,500 250
84000 System Maintenance 0 0 0
85000 Building Maintenance 10,000 10,000 5,467
85200 Janitorial Supplies 3,500 3,500 400
87000 Landscape Maintenance 25,000 25,000 17,900
87100 Graffiti 0 0 0
89030 Street Signs 0 0 0
SUBTOTAL: 166,050 158,050 135,844
SUBTOTAL SALARY & OPERATING: 446,111 422,625 394,814
89400 Overhead Charge 74,286 73,334 70,000
TOTAL: 520,397 495,959 464,814
LAN PARK Page - 28
FUND-100 : DEPARTMENT-8137
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 11,604 10,858 7,200
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 0
61250 Additional Compensation 232 217 0
62000 FICA 913 855 600
63600 Additional Retirement 96 82 80
64900 Workers Comp. 829 843 450
64920 Health Insurance 3,725 3,427 2,400
64930 Dental Insurance 156 156 90
64940 Vision Insurance 29 29 21
64950 Life Insurance 17 15 11
64960 LTD 31 29 22
64970 Chiro 9 8 6
64980 LTC 42 16 17
65000 Retirement 1,741 1,629 1,200
67000 Physical Exams 0 0 0
SUBTOTAL: 19,525 18,265 12,098

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating Expenses 25 25 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 20 0
73500 Fees 0 20 0
76000 Telephone 50 50 0
79000 Utilities 50 50 0
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 150 150 50
81500 Fuel 500 300 420
81501 CNG Fuel 0 60 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 0 30 0
82000 Equipment Maintenance 150 150 25
83000 Equipment & Tools 90 90 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 20 0
85200 Janitor Supply 0 20 0
87000 Landscape Maintenance 2,000 2,000 600
SUBTOTAL: 3,015 2,985 1,096
SUBTOTAL SALARY & OPERATING: 22,540 21,250 13,193
89400 Overhead Charge 3,753 3,687 2,700
TOTAL : 26,293 24,938 15,893
BOESCH KINGERY PARK Page - 29
FUND-100 : DEPARTMENT-8138
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 11,604 10,858 7,800
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 50
61250 Additional Compensation 232 217 0
62000 FICA 913 855 600
63600 Additional Retirement 96 82 60
64900 Workers Comp. 829 843 483
64920 Health Insurance 3,725 3,427 2,624
64930 Dental Insurance 156 156 139
64940 Vision Insurance 29 29 24
64950 Life Insurance 17 15 13
64960 LTD 31 29 24
64970 Chiro 9 8 7
64980 LTC 42 16 19
65000 Retirement 1,741 1,629 1,200
67000 Physical Exams 0 0 0
SUBTOTAL: 19,525 18,265 13,044

OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating 25 30 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 20 0
73500 Fees 0 25 0
75000 Postage 0 0 0
76000 Telephone 50 50 0
79000 Utilities 50 50 0
80000 Office Equip Maintenance 0 20 0
81000 Vehicle Maintenance 150 50 50
81500 Fuel 700 200 650
81501 CNG Fuel 0 60 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 0 30 0
82000 Equipment Maintenance 150 150 50
83000 Equipment & Tools 100 100 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 20 0
85200 Janitor Supply 0 20 0
87000 Landscape Maintenance 2,000 5,000 900
SUBTOTAL: 3,225 5,825 1,650
SUBTOTAL SALARY & OPERATING: 22,750 24,090 14,694
89400 Overhead Charge 3,788 4,180 2,900
TOTAL : 26,538 28,271 17,594
SENIOR CITIZEN CENTER Page - 30
FUND-100 : DEPARTMENT-8300
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 10,365 9,896 5,600
61000 Hourly 32,500 30,000 32,500
61250 Additional Compensation 207 198 0
62000 FICA 3,295 3,067 2,600
63600 Additional Retirement 342 327 275
64900 Workers Comp. 3,038 3,070 2,750
64910 Unemployment 0 0 0
64920 Health Insurance 2,823 2,630 2,200
64930 Dental Insurance 97 94 80
64940 Vision Insurance 21 21 20
64950 Life Insurance 12 13 12
64960 LTD 24 28 28
64970 Chiro 7 7 7
64980 LTC 40 37 40
65000 Retirement 1,555 1,484 750
SUBTOTAL: 54,327 50,872 46,863

OPERATING EXPENSES
70000 Operating Expenses 0 750 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 1,500 2,000 850
73000 Subscription & Books 250 200 216
74000 Membership & Dues 50 300 15
75000 Postage 0 500 0
76000 Telephone 2,200 2,200 2,180
76100 Auto Allowance 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 36,000 35,000 34,500
80000 Office Equipment Maintenance 1,500 2,000 1,300
82000 Equip Maintenance 0 0 0
83000 Tools & Equipment 0 50 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 15,000 15,000 20,000
85200 Janitorial Supplies 1,700 1,700 650
87000 Landscape Maint. 450 450 50
SUBTOTAL: 58,650 60,150 59,761
SUBTOTAL SALARY & OPERATING: 112,977 111,022 106,624
89400 Overhead Charge 0 0 0
TOTAL: 112,977 111,022 106,624
CAPITAL OUTLAY (a)
90000 2024-25 0 0 0
SUBTOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.

MUSEUM Page - 31
FUND-100 : DEPARTMENT-8400
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 9,631 6,784 8,551
60100 Salaries Overtime 0 0 0
61000 Hourly 500 500 0
61250 Additional Compensation 193 136 0
62000 FICA 790 568 652
63600 Additional Retirement 292 224 268
64900 Workers Comp. 718 561 670
64920 Health Insurance 3,176 2,208 2,456
64930 Dental Insurance 117 83 111
64940 Vision Insurance 24 18 22
64950 Life Insurance 13 9 11
64960 LTD 27 19 24
64970 Chiro 7 5 6
64980 LTC 40 24 31
65000 Retirement 1,445 1,018 1,240
SUBTOTAL: 16,972 12,156 14,043

OPERATING EXPENSES
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76000 Telephone 1,000 0 780
79000 Utilities 11,000 9,500 9,800
82000 Equipment Maintenance 0 0 0
85000 Building Maintenance 2,000 1,500 2,000
85200 Janitorial Supplies 50 50 0
87000 Landscape Maintenance 500 50 800
SUBTOTAL: 14,550 11,100 13,380
89400 Overhead Charge 0 0 0
TOTAL: 31,522 23,256 27,423
LIBRARY DEPARTMENT Page - 32
FUND-100 : DEPARTMENT-8500
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 2,854 3,048 1,900
60100 Salaries - Overtime 0 0 0
61000 Hourly 7,500 7,500 7,300
61250 Additional Compensation 57 61 0
62000 FICA 796 812 700
63600 Additional Retirement 69 101 51
64900 Workers Comp. 734 812 750
64920 Health Insurance 771 893 350
64930 Dental Insurance 34 36 20
64940 Vision Insurance 6 7 5
64950 Life Insurance 3 2 1
64960 LTD 8 9 5
64970 Chiro 1 1 1
64980 LTC 11 8 5
65000 Retirement 428 457 250
SUBTOTAL: 13,273 13,748 11,337

OPERATING EXPENSES
70000 General Operating Expenses 22,200 22,200 22,200
70000 Matching Book & Materials (see note a) 0 0 0
70000 Extra Days & Hours 0 0 0
71930 Employment Insurance 0 0 0
73000 Subscriptions & Books 0 0 0
76000 Telephone 3,000 3,000 2,400
79000 Utilities 47,000 40,000 45,000
80000 Office Equipment Maintenance 850 850 0
82000 Equipment Maintenance 0 100 0
83000 Tools & Equipment 50 50 0
85000 Building Maintenance 4,500 4,500 4,000
85200 Janitorial Supplies 2,000 2,000 800
87000 Landscape Maintenance 500 1,500 0
SUBTOTAL: 80,100 74,200 74,400
SUBTOTAL SALARY & OPERATING: 93,373 87,948 85,737
89400 Overhead Charge 15,548 15,261 14,000
TOTAL: 108,921 103,209 99,737
CAPITAL OUTLAY (b)
90000 2024-25 0 0 0
SUBTOTAL: 0 0 0
b. Funded by the Parks & Recreation Capital Fund.
a. The Stockton-San Joaquin County Public Library has notified the City that because of increased funding from San Joaquin County, a point has been reached where their materials budget is such that they no longer require a contribution from the cities.

COMMUNITY CENTER Page - 33
FUND-150 : DEPARTMENT-6150
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 11,614 17,235 10,000
60100 Over Time Salaries 200 200 300
61000 Hourly 12,000 11,000 12,000
61250 Additional Compensation 232 345 0
62000 FICA 1,840 2,202 1,500
63600 Additional Retirement 383 569 260
64900 Workers Comp. 1,688 2,188 1,700
64920 Health Insurance 2,984 4,227 1,800
64930 Dental Insurance 102 150 60
64940 Vision Insurance 23 34 15
64950 Life Insurance 13 20 8
64960 LTD 26 49 25
64970 Chiro 7 10 6
64980 LTC 36 58 25
65000 Retirement 1,742 2,585 1,300
SUBTOTAL: 32,889 40,874 28,999

OPERATING EXPENSES
68000 Uniforms 100 250 75
70000 General Operating Expenses 0 0 0
71930 Community Center Insurance 1,000 1,000 50
76000 Telephone 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 22,500 20,000 21,500
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 100 600 0
83000 Equipment & Tools 0 100 0
85000 Building Maintenance 6,500 6,500 7,000
85200 Janitorial Supplies 3,500 3,000 3,200
87000 Landscape Maintenance 0 0 0
89150 Refunds 3,000 3,000 900
SUBTOTAL: 36,700 34,450 32,725
SUBTOTAL SALARY & OPERATING: 69,589 75,324 61,724
89400 Overhead Charge 11,588 13,070 10,100
TOTAL : 81,177 88,394 71,824
RECREATION Page - 34
FUND-300 : DEPARTMENT-8200
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 150,866 148,985 145,000
60100 Salary Overtime 0 0 100
61000 Hourly 46,000 46,000 47,500
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 3,017 2,980 0
62000 FICA 14,991 14,847 14,500
63600 Additional Retirement 4,979 4,917 4,550
64900 Workers Comp. 13,952 15,006 15,300
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 24,271 31,217 27,300
64930 Dental Insurance 787 1,465 1,593
64940 Vision Insurance 179 261 273
64950 Life Insurance 188 168 173
64960 LTD 382 381 383
64970 Chiro 1 5 3
64980 LTC 143 130 157
65000 Retirement 22,630 22,348 20,800
SUBTOTAL: 282,387 288,710 277,632

OPERATING EXPENSES
67000 Physical Exams 0 0 0
70000 Operating Expenses 85,000 80,000 85,000
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 11,000 10,000 11,000
74000 Membership / Dues 600 500 555
76000 Telephone 3,000 3,000 2,500
76200 Conference Expenses 0 800 0
76300 Advertising 0 0 0
77000 Professional Services Legal 0 0 0
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 1,500 1,500 3,000
79000 Utilities 17,000 16,000 16,000
80000 Office Equip Maintenance 400 350 400
81000 Vehicle Maintenance 150 150 70
81500 Fuel 1,500 1,500 850
81501 CNG Fuel 0 65 0
81900 Vehicle Insurance (1) 400 400 328
82000 Equipment Maintenance 500 500 100
83000 Tools & Equipment 500 500 300
85000 Building Maintenance 100 100 0
85200 Janitorial Supplies 0 0 0
87500 Swimming Pool 45,000 45,000 44,875
87600 Movie Night 1,300 1,300 1,000
89150 Refunds 900 900 0
SUBTOTAL: 168,850 162,565 165,978
SUBTOTAL SALARY & OPERATING: 451,237 451,275 443,610
89400 Overhead Charge 75,140 78,306 75,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 75,140 78,306 75,000
TOTAL: 526,378 529,580 518,610

CAPITAL OUTLAY
90000 2024-25 0 0 119,402
SUBTOTAL a
: 0 0 119,402
a. Funded by the General Capital Fund - Parks & Recreation.

SUCCESSOR AGENCY Page - 35
FUND-100 : DEPARTMENT-9100
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 146,355 139,075 140,000
60100 Over Time Salaries 0 0 20
61000 Hourly 0 0 0
61250 Additional Compensation 3,550 3,550 3,115
62000 FICA 11,468 10,911 9,050
63600 Additional Retirement 4,830 4,589 4,300
64900 Workers Comp. 10,373 10,703 11,100
64920 Health Insurance 20,306 19,677 20,500
64930 Dental Insurance 817 817 820
64940 Vision Insurance 161 161 160
64950 Life Insurance 134 116 118
64960 LTD 277 268 270
64970 Chiro 0 0 0
64980 LTC 214 109 97
65000 Retirement 21,953 20,861 19,500
SUBTOTAL: 220,436 210,838 209,051

OPERATING EXPENSES
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 0 0
75000 Postage 0 0 0
76000 Telephone 0 0 0
76100 Auto Allowance 0 0 0
76300 Advertising/Legal 500 500 0
77000 Prof. Services Legal 4,000 4,000 0
77020 Prof. Services Planning 0 0 0
77025 Prof. Services Audit 3,200 3,000 3,200
77030 Prof. Services Computer 0 0 0
77040 Prof. Services Other 1,100 1,100 0
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 0 0 0
SUBTOTAL: 8,800 8,600 3,200
SUBTOTAL SALARY & OPERATING: 229,236 219,438 212,251
89400 Overhead Charge 38,172 38,077 33,000
TOTAL: 267,409 257,516 245,251
BUDGET SUMMARY Page - 36

GENERAL FUND
2025-26 2024-25 2024-25

GENERAL FUND OPERATING BUDGETED BUDGETED ACTUAL
Total Salaries 7,482,689 7,031,236 6,884,688
Total Burden 4,651,771 4,379,066 4,171,547
Total Operational Costs 3,617,658 3,507,949 3,687,349
Total Salary & Operations 15,752,118 14,918,252 14,743,584 Total Overhead Costs 2,030,178 1,980,611 1,997,345
Total Capital Outlay 3,322,700 2,936,000 1,711,355
TOTAL OPERATING BUDGET: 21,104,996 19,834,863 18,452,284 Total Oper. Transfer 658,234 858,621 806,122
WATER DEPARTMENT Page - 37
FUND-110 : DEPARTMENT-7100
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 560,669 506,038 561,000
60100 Over Time Salaries 12,000 12,000 15,000
61000 Hourly 10,000 10,000 10,800
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 8,500 8,500 9,863
62000 FICA 45,224 41,045 44,700
63600 Additional Retirement 16,388 15,756 17,289
64900 Workers Comp. 41,295 40,638 47,300
64920 Health Insurance 159,282 142,817 151,690
64930 Dental Insurance 6,831 6,622 7,316
64940 Vision Insurance 1,254 1,250 1,330
64950 Life Insurance 698 582 667
64960 LTD 1,528 1,313 1,650
64970 Chiro 256 254 265
64980 LTC 1,274 904 1,200
65000 Retirement 84,100 75,906 84,483
67000 Physical Exams 150 150 151
SUBTOTAL: 949,451 863,775 954,704
WATER DEPARTMENT Page - 38
FUND-110 : DEPARTMENT-7100
2025-26 2024-25 2024-25
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 2,100 2,700 2,020
69100 Training 700 600 660
70000 General Operating Expenses 1,500 1,800 1,214
71930 Employment Insurance 0 0 0
72000 Office Supplies 11,000 11,000 10,325
73000 Subscriptions & Books 0 50 0
73500 State Fees 46,000 45,000 45,754
74000 Memberships & Dues 1,000 1,000 350
75000 Postage 14,000 13,000 13,500
76000 Telephone 6,500 6,500 6,000
76100 Auto Allowance 0 0 0
76200 Conference Expenses 0 1,000 0
76300 Advertise 0 500 0
77000 Professional Services Legal 10,000 5,000 14,000
77010 Professional Services Eng. 20,000 20,000 15,000
77025 Professional Services Audit 5,000 5,000 4,800
77030 Professional Services Computer 0 250 0
77040 Professional Services Other 10,000 10,000 17,000
77060 Prof. Services Water Analysis 30,000 30,000 46,500 79000 Utilities 375,000 360,000 358,000
79001 Utilities Non Potable 20,000 20,000 18,200
79100 Meter Cellular Service 60,000 60,000 57,752
79500 Water Purchase from SSJID 172,117 85,000 152,400
79600 SSJGSA Share 30,000 25,000 29,560
80000 Office Equipment Maintenance 7,000 7,000 5,700
81000 Vehicle Maintenance 5,000 10,000 2,800
81500 Fuel 25,000 30,000 20,000
81501 CNG Fuel 500 500 0
81900 Vehicle Insurance (2) 12,000 9,000 11,144
82000 Equipment Maintenance 6,000 6,000 5,200
83000 Equipment & Tools 8,000 8,000 3,200
84000 System Maintenance 160,000 140,000 160,000
85000 Building Maintenance 2,000 1,500 7,160
85200 Janitorial Supply 100 100 80
85500 Generator Rental 0 0 0
87000 Landscape Maint. 1,000 1,000 1,027
89000 Street Maint. 0 0 0
89150 Refunds 0 0 3,000
89150 Water Conservation Rebate 0 0 0
29007/8 Bond Payment - Principal 610,000 590,000 590,000 89360 Bond Payment - Interest 165,299 188,744 188,744
SUBTOTAL: 1,816,816 1,695,244 1,791,089
SUBTOTAL SALARY & OPERATING: 2,766,267 2,559,019 2,745,794 WATER DEPARTMENT Page - 39
FUND-110 : DEPARTMENT-7100
2025-26 2024-25 2024-25
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 460,639 444,045 453,920
89450 Oper. Transfer to Capital Fund 913,444 940,937 765,673 SUBTOTAL : 1,374,083 1,384,981 1,219,593
TOTAL: 4,140,350 3,944,000 3,965,387
CAPITAL OUTLAY (a)
90000 2024-25 0 0 0
Truck - Standard Service Bodyb 32,500
Gator 4x2b 8,500
Scissor Lift - 31 ftb 12,500
SUBTOTAL: 53,500 0 0
a. Funded by the Enterprise Capital Fund - Water.
b. Cost split with Sewer Department.

GARBAGE DEPARTMENT Page - 40
FUND-120: DEPARTMENT-7200
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 686,571 645,579 661,063
60100 Over Time Salaries 600 600 1,880
61000 Hourly 20,000 20,000 25,050
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 4,000 4,000 2,970
62000 FICA 54,405 51,269 51,611
63600 Additional Retirement 18,474 19,950 17,380
64900 Workers Comp. 50,119 51,270 59,000
64920 Health Insurance 234,142 200,574 209,150
64930 Dental Insurance 10,427 9,218 8,700
64940 Vision Insurance 2,029 1,869 1,645
64950 Life Insurance 872 693 783
64960 LTD 1,936 1,765 1,810
64970 Chiro 246 266 240
64980 LTC 1,834 1,233 1,400
65000 Retirement 102,986 96,837 90,000
67000 Physical Exams 500 500 1,100
SUBTOTAL: 1,189,140 1,105,622 1,133,782

OPERATING EXPENSES
68000 Uniforms 3,000 4,000 2,740
69100 Training 700 0 700
70000 General Operating Expenses 4,500 4,500 4,040
71930 Employment Insurance 0 0 0
72000 Office Supplies 6,500 5,500 6,320
73000 Subscriptions 0 0 0
73500 Fees 3,000 3,000 2,300
74000 Membership Dues/Fees 0 0 0
75000 Postage 16,500 12,000 16,350
76000 Telephone 8,000 5,200 7,750
76200 Conference Expenses 0 200 0
76300 Advertising/Legal 200 200 0
76350 Advertising/Promotional 0 200 0
77000 Professional Services Legal 0 0 325
77025 Professional Services Audit 3,000 3,000 3,000
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 10,000 10,000 850
77070 Regulatory Compliance 6,500 6,500 0
78000 Disposal Fee 898,000 882,000 856,000
79000 Utilities 10,000 10,000 17,900
80000 Office Equipment Maintenance 6,000 6,000 5,700
81000 Vehicle Maintenance 75,000 75,000 111,500
81500 Fuel 25,000 30,000 20,200
81501 CNG Fuel 110,000 100,000 104,420
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance - Truck 59,000 55,000 55,979
82000 Equipment Maintenance 12,000 12,000 15,991
83000 Equipment & Tools 6,000 6,000 6,421
84000 System Maintenance 5,000 5,000 0
85000 Building Maintenance 3,000 3,000 6,955
85200 Janitorial Supply 500 500 250
87000 Landscape Maintenance 0 0 0
89150 Refunds 0 0 3,000
SUBTOTAL: 1,271,400 1,238,800 1,248,691
SUBTOTAL SALARY & OPERATING: 2,460,540 2,344,422 2,382,473 GARBAGE DEPARTMENT Page - 41
FUND-120: DEPARTMENT-7200
2025-26 2024-25 2024-25
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 409,729 406,807 525,543
89450 Oper. Transfer to Capital Fund 218,416 10,019 -154,566 SUBTOTAL : 628,146 416,826 370,977
TOTALS: 3,088,686 2,761,248 2,753,450
CAPITAL OUTLAY (a)
90000 2024-25 0 0 0
CNG Garbage Truck (FY 23-24) 500,000 500,000
SUBTOTALS: 500,000 500,000 0
a. Funded by the Enterprise Capital Fund - Garbage.

RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 42
FUND-130 : DEPARTMENT-7300
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 328,159 327,856 322,200
60100 Over Time Salaries 2,000 2,000 500
61000 Hourly 30,000 30,000 30,000
61100 Hourly OT 0 0 0
61250 Additional Compensation 5,000 5,000 3,993
62000 FICA 27,935 27,912 26,500
63600 Additional Retirement 9,686 10,036 9,200
64900 Workers Comp. 25,525 27,695 30,800
64920 Health Insurance 74,674 72,594 78,400
64930 Dental Insurance 3,008 3,081 4,100
64940 Vision Insurance 593 614 750
64950 Life Insurance 373 335 360
64960 LTD 868 849 850
64970 Chiro 98 103 107
64980 LTC 629 480 622
65000 Retirement 49,224 49,178 45,000
67000 Physical Exams 250 250 300
SUBTOTAL: 558,022 557,983 553,682

OPERATING EXPENSES
68000 Uniforms 2,000 2,500 1,400
69100 Training 750 750 750
70000 General Operating Expenses 4,000 4,000 4,500
71930 Employment Insurance 0 0 772
72000 Office Supplies 6,200 6,000 6,066
73000 Subscriptions 0 0 0
73500 Fees 63,000 62,000 63,000
74000 Membership 800 800 800
75000 Postage 16,000 12,000 16,310
76000 Telephone 4,000 4,000 3,820
76200 Conference Expense 0 500 0
76300 Advertising/Legal 0 1,000 0
77000 Prof. Services 0 0 0
77010 Prof. Services Engineering 15,000 15,000 10,300
77025 Prof. Services Audit 3,500 3,500 3,200
77030 Prof. Services Computer 0 0 0
77040 Professional Services Other 20,000 20,000 16,800
77060 Sewer Analysis 75,000 75,000 76,841
77070 Regulatory Compliance 0 0 7,500
77900 Property Tax Collection Fee 1,500 1,500 1,161
79000 Utilities 165,000 165,000 161,244
80000 Office Equipment Maintenance 6,100 6,100 5,000
81000 Vehicle Maintenance 25,000 25,000 16,000
81500 Fuel 15,000 15,000 6,300
81501 CNG Fuel 12,000 9,000 10,500
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 10,500 10,500 8,642
82000 Equipment Maintenance 5,000 5,000 4,400
83000 Equipment & Tools 4,000 4,000 1,800
84000 System Maintenance 60,000 60,000 58,250
85000 Building Maintenance 3,000 3,000 3,500
85200 Janitorial Supplies 100 100 200
85500 Generator Rental 0 0 0
87000 Landscape Maint. 15,000 15,000 7,900
89000 Street Maint 0 0 0
89150 Refunds 0 0 2,000
29006 Bond Payment - Principal 190,000 185,000 185,000
89355 Bond Payment - Interest 3,990 11,865 11,865
SUBTOTAL: 726,440 723,115 695,821
SUBTOTAL SALARY & OPERATING: 1,284,462 1,281,098 1,249,503 RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 43
FUND-130 : DEPARTMENT-7300
2025-26 2024-25 2024-25
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 213,889 222,298 218,725
89450 Oper. Transfer to Capital Fund 708,877 631,449 693,675 SUBTOTAL : 922,766 853,747 912,400
TOTAL: 2,207,227 2,134,845 2,161,903
CAPITAL OUTLAY (a)
90000 2024-25 0 0 0
Truck - Standard Service Bodyb 32,500
Gator 4x2b 8,500
Scissor Lift - 31 ftb 12,500
TOTAL: 53,500 0 0
a. Funded by the Enterprise Capital Fund - Sewer.
b. Cost split with Water Department.

STREET DEPARTMENT Page - 44
FUND-200 : DEPARTMENT-6500
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 241,878 221,191 165,000
60100 Over Time Salaries 500 500 1,000
61000 Hourly 3,000 3,000 3,900
61250 Additional Compensation 4,838 4,424 1,264
62000 FICA 19,141 17,527 13,000
63600 Additional Retirement 6,254 6,742 3,950
64900 Workers Comp. 17,391 17,293 15,800
64920 Health Insurance 49,553 58,305 29,900
64930 Dental Insurance 1,927 2,180 900
64940 Vision Insurance 398 472 200
64950 Life Insurance 217 258 90
64960 LTD 584 621 250
64970 Chiro 46 33 30
64980 LTC 650 501 250
65000 Retirement 36,282 33,179 19,200
67000 Physical Exams 300 300 50
SUBTOTAL: 382,958 366,526 254,784

OPERATING EXPENSES
68000 Uniforms 600 600 580
69200 Training 500 500 80
70000 General Operating Expenses 300 300 100
71930 Employment Insurance 0 0 0
72000 Office Supplies 250 250 0
73500 Fees 260 260 50
75000 Postage 40 40 0
76000 Telephone 1,100 1,100 670
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 0 150 0
77000 Professional Services Legal 0 5,000 0
77010 Professional Services Engineering 5,000 5,000 0
77025 Professional Services Audit 7,000 7,000 6,900
77030 Professional Services Computer 000
77040 Professional Services Other 5,000 5,000 0
78000 Refuse Disposal Fee 0 0 0
79000 Utilities 19,000 16,000 18,000
80000 Office Equip Maintenance 2,000 2,000 2,300
81000 Vehicle Maintenance 5,000 5,000 2,000
81500 Fuel 5,000 7,000 3,200
81501 CNG Fuel 0 274 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (2) 3,500 5,500 3,358
82000 Equipment Maintenance 2,500 2,500 3,500
83000 Equipment & Tools 2,000 2,000 500
84000 System Maintenance 0 0 0
85000 Building Maintenance 750 750 300
85200 Janitorial Supplies 75 75 20
87000 Landscape Maintenance 50 50 0
87100 Graffiti 50 50 50
89000 Street Maintenance 50,000 50,000 39,100
89010 Signal Light Maintenance 25,000 25,000 25,000
89030 Street Signs 10,000 10,000 5,000
SUBTOTAL: 144,975 151,399 110,708
SUBTOTAL SALARY & OPERATING: 527,933 517,925 365,491
STREET DEPARTMENT Page - 45
FUND-200 : DEPARTMENT-6500
2025-26 2024-25 2024-25
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 87,911 89,871 60,300
57060 Oper. Transfer to Contingency Fund 73,906 76,779 70,000 TOTAL: 615,844 607,796 425,791

CONSTRUCTION PROJECTS
90000 2024-25 0 0 1,772,000
Hydraulic Concrete Breaker Attachment 15,000 0
Equipment Trailer 12,000 0
SUBTOTAL: 27,000 0 1,772,000
TOTAL: 642,844 607,796 2,197,791
LANDSCAPE MAINTENANCE Page - 46
FUND-200 : DEPARTMENT-8136
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 88,644 88,184 55,800
60100 Over Time Salaries 0 0 0
61000 Hourly 12,000 12,000 9,200
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 1,773 1,764 254
62000 FICA 7,835 7,799 5,500
63600 Additional Retirement 1,377 2,910 960
64900 Workers Comp. 7,133 7,710 6,000
64920 Health Insurance 26,950 27,350 19,000
64930 Dental Insurance 999 1,016 750
64940 Vision Insurance 213 218 160
64950 Life Insurance 121 101 80
64960 LTD 250 240 200
64970 Chiro 29 32 11
64980 LTC 545 205 168
65000 Retirement 13,297 13,228 9,500
67000 Physical Exams 0 0 0
SUBTOTAL: 161,165 162,756 107,583

OPERATING EXPENSES
68000 Uniforms 700 700 300
69100 Training 0 0 0
70000 General Operating 000
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 0 0 0
76000 Telephone 0 0 0
76200 Conference Expenses 000
76300 Advertise Legal 0 0 0
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 0 50 0
81500 Fuel 300 300 100
81501 CNG Fuel 0 25 0
81502 Fueling Station Maintenance 000
81900 Vehicle Insurance (1) 25 25 0
82000 Equipment Maintenance 100 160 0
83000 Equipment & Tools 200 200 500
84000 System Maintenance 0 1,000 0
85000 Building Maintenance 000
85200 Janitorial Supplies 000
87000 Landscape Maintenance 160,000 168,000 160,000
SUBTOTAL: 161,325 170,460 160,901
SUBTOTAL SALARY & OPERATING: 322,490 333,216 268,484
89400 Overhead Charge 53,701 57,820 40,000
TOTAL : 376,191 391,036 308,484
STA DEPARTMENT Page - 47
FUND-270 : DEPARTMENT-6610
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 800
60100 Overtime 0 0 0
61000 Hourly 500 500 0
61250 Additional Compensation 0 0 0
62000 FICA 38 38 60
63600 Additional Retirement 0 0 24
64900 Workers Comp. 35 38 70
64920 Health Insurance 0 0 21
64930 Dental Insurance 0 0 1
64940 Vision Insurance 0 0 0
64950 Life Insurance 0 0 0
64960 LTD 0 0 0
64970 Chiro 0 0 0
64980 LTC 0 0 0
65000 Retirement 0 0 120
SUBTOTAL: 574 577 1,097

OPERATING EXPENSES
67000 Physical Exams 10 10 0
68000 Uniforms 10 10 0
70000 General Operating Expenses 25 25 0
72000 Office Supplies 0 0 0
73500 Fees 10 10 0
76000 Telephone 45 45 0
76200 Conference Expenses 0 0 0
76300 Advertising Legal 56 56 0
77000 Professional Services Legal 0 0 0
77025 Professional Services Audit 800 750 800
79000 Utilities 60 60 0
80000 Office Equipment Maintenance 20 20 0
81000 Vehicle Maintenance 1,500 1,500 1,500
81500 Fuel 500 500 100
81501 CNG Fuel 0 32 0
81502 Fueling Station Maintenance 0 6 0
81900 Vehicle Insurance (1) 1,600 300 1,471
82000 Equip Maintenance 100 100 0
83000 Tools & Equipment 100 100 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 10 10 0
85200 Janitor Supplies 10 10 0
SUBTOTAL: 4,856 3,544 3,871
SUBTOTAL SALARY & OPERATING: 5,430 4,120 4,968
89400 Overhead Charge 904 715 2,000

CAPITAL OUTLAY
90000 2024-25 0 0 41,920
SUBTOTAL: 0 0 41,920
TOTAL: 6,334 4,835 48,888
BLOSSOM EXPRESS Page - 48
FUND-270: DEPARTMENT-6650
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 5,910 7,523 5,000
60100 Over Time Salaries 50 50 0
61000 Hourly 1,500 1,500 0
61250 Additional Compensation 118 150 0
62000 FICA 580 706 350
63600 Additional Retirement 195 248 150
63700 Deferred Comp 0 0 0
64900 Workers Comp. 529 698 370
64920 Health Insurance 1,734 1,841 1,200
64930 Dental Insurance 56 66 50
64940 Vision Insurance 13 15 10
64950 Life Insurance 8 8 5
64960 LTD 17 21 15
64970 Chiro 3 5 4
64980 LTC 13 12 8
65000 Retirement 886 1,128 680
67000 Physical Exams 0 0 0
SUBTOTAL: 11,612 13,971 7,842

OPERATING EXPENSES
70000 General Operating Expenses 34,000 34,000 28,200
71930 Employment Insurance 0 0 14
72000 Office Supplies 100 100 0
73500 Fees 100 0 100
74000 Memberships & Dues 0 0 0
75000 Postage 50 50 0
76000 Telephone 10 10 0
76100 Auto Allowance 0 0 0
76300 Advertising/Legal 500 500 0
77000 Professional Services Legal 0 0 0
77010 Professional Services Engineering 0 0 0
77025 Professional Services Audit 800 1,600 800
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 25,000 25,000 0
81000 Vehicle Maintenance 15,000 15,000 2,000
81501 CNG Fuel 9,000 9,000 8,750
81900 Vehicle Insurance 9,000 10,500 8,493
83000 Tools and Equipment 100 100 500
SUBTOTAL: 93,660 95,860 48,857
SUBTOTAL SALARY & OPERATING: 105,272 109,831 56,699
89400 Overhead Charge 17,530 19,058 12,000
TOTAL: 134,413 142,861 76,541

CAPITAL OUTLAY
90000 2024-25 0 0 75,000
9 Person CNG Bus 43,000 43,000
SUBTOTAL: 43,000 43,000 75,000
REDEVELOPMENT AGENCY Page - 49
FUND-450 : DEPARTMENT-9100
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 0
60100 Over Time Salaries 0 0 0
62000 FICA 0 0 0
63600 Additional Retirement 0 0 0
63700 Deferred Comp 0 0 0
64900 Workers Comp. 0 0 0
64920 Health Insurance 0 0 0
64930 Dental Insurance 0 0 0
64940 Vision Insurance 0 0 0
64950 Life Insurance 0 0 0
64960 LTD 0 0 0
64970 Chiro 0 0 0
64980 LTC 0 0 0
65000 Retirement 0 0 0
SUBTOTAL: 0 0 0

OPERATING EXPENSES
70000 General Operating Expenses 0 0 0
72000 Office Supplies 0 0 0
77010 Professional Services Engineering 0 0 0
77025 Professional Services Audit 0 0 0
77040 Professional Services Other 0 0 0
77900 Property Tax Collection Fee 0 0 0
Loan Payment - Principal 0 0 0
89360 Loan Payment - Interest 0 0 0
SUBTOTAL: 0 0 0
SUBTOTAL SALARY & OPERATING: 0 0 0
89400 Overhead Charge 0 0 0

RECOGNIZED OBLIGATION PAYMENT SCHEDULE
89350 2003 Tax Allocation Bond 0 0 0
2005 Tax Allocation Bond 0 0 0
2007 Tax Allocation Bond 0 0 0
2020 Tax Allocation Bond 867,150 660,300 660,300
77050 Administrative Fee 250,000 250,000 250,000
77040 Professional Fees 17,000 17,000 6,850
SUBTOTAL: 1,134,150 927,300 917,150
TOTAL: 1,134,150 927,300 917,150
CDBG Page - 50
FUND-600 : DEPARTMENT- 6220
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 824 792 2,781
60100 Over Time Salaries 300 300 0
61000 Hourly 0 0 0
61250 Additional Compensation 16 16 0
62000 FICA 87 85 209
63600 Additional Retirement 0 0 30
64900 Workers Comp. 80 84 218
64920 Health Insurance 146 141 1,323
64930 Dental Insurance 5 5 58
64940 Vision Insurance 1 1 11
64950 Life Insurance 1 1 5
64960 LTD 2 2 13
64970 Chiro 0 0 7
64980 LTC 2 2 3
65000 Retirement 124 119 344
SUBTOTAL: 1,588 1,548 5,002

OPERATING EXPENSES
69100 Training 0 0 0
70000 General Operating Expenses 8,500 8,500 5,000
70000 Bethany Homes - Meals on Wheels 5,500 5,500 0
70000 SJC - Meals on Wheels 0 0 0
76300 Advertising/Legal 200 200 0
77040 Prof. Services Other 0 0 10,500
SUBTOTAL: 14,200 14,200 15,500
SUBTOTAL SALARY & OPERATING: 15,788 15,748 20,502
89400 Overhead Charge 0 0 0
TOTAL: 15,788 15,748 20,502

CAPITAL OUTLAY
90000 2024-25 0 0 20,059
SUBTOTAL: 0 0 20,059
TOTAL: 15,788 15,748 40,561
DUTCH MEADOWS MAINTENANCE DIST. Page - 51
FUND-710 : DEPARTMENT-8110
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,170
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 0
63600 Additional Retirement 35 33 81
64900 Workers Comp. 74 78 37
64920 Health Insurance 239 223 87
64930 Dental Insurance 9 9 258
64940 Vision Insurance 2 2 12
64950 Life Insurance 1 1 2
64960 LTD 3 2 1
64970 Chiro 0 0 3
64980 LTC 1 1 1
65000 Retirement 157 151 166
SUBTOTAL: 1,673 1,609 1,817

OPERATING EXPENSES
68000 Uniforms 20 20 4
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 65 65 35
77000 Prof. Services Legal 100 100 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 45
79000 Utilities 126 126 45
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 8,500 8,500 9,500
SUBTOTAL: 9,061 9,061 9,682
SUBTOTAL SALARY & OPERATING: 10,734 10,669 11,499
89400 Overhead Charge 1,787 1,851 2,000
TOTAL : 12,521 12,521 13,499
COUNTRY WOODS MAINTENANCE DIST. Page - 52
FUND-720 : DEPARTMENT-8120
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,700
61000 Hourly 0 0 200
61250 Additional Compensation 21 20 0
62000 FICA 82 79 130
63600 Additional Retirement 35 33 50
64900 Workers Comp. 74 78 200
64920 Health Insurance 239 223 500
64930 Dental Insurance 9 9 17
64940 Vision Insurance 2 2 3
64950 Life Insurance 1 1 2
64960 LTD 3 2 4
64970 Chiro 0 0 1
64980 LTC 1 1 3
65000 Retirement 157 151 280
SUBTOTAL: 1,673 1,609 3,090

OPERATING EXPENSES
68000 Uniforms 25 25 10
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 65 65 50
77000 Prof. Services Legal 100 100 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 78
79000 Utilities 650 500 600
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 11,000 11,000 11,000
SUBTOTAL: 12,090 11,940 11,788
SUBTOTAL SALARY & OPERATING: 13,763 13,549 14,878
89400 Overhead Charge 2,292 2,351 2,680
TOTAL : 16,055 15,900 17,558
FARMLAND ESTATES MAINTENANCE DIST Page - 53
FUND- 730: DEPARTMENT-8130
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,550
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 105
63600 Additional Retirement 35 33 43
64900 Workers Comp. 74 78 115
64920 Health Insurance 239 223 366
64930 Dental Insurance 9 9 15
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 157 151 205
SUBTOTAL: 1,673 1,609 2,409

OPERATING EXPENSES
68000 Uniforms 20 20 10
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 60 60 35
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 34
79000 Utilities 100 100 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 5,300 5,300 5,100
SUBTOTAL: 5,930 5,930 5,231
SUBTOTAL SALARY & OPERATING: 7,603 7,539 7,640
89400 Overhead Charge 1,266 1,308 1,300
TOTAL : 8,869 8,847 8,940
JACOBS LANDING Page - 54
FUND- 740: DEPARTMENT-8140
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,170
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 0
63600 Additional Retirement 35 33 81
64900 Workers Comp. 74 78 37
64920 Health Insurance 239 223 87
64930 Dental Insurance 9 9 258
64940 Vision Insurance 2 2 12
64950 Life Insurance 1 1 2
64960 LTD 3 2 1
64970 Chiro 0 0 3
64980 LTC 1 1 1
65000 Retirement 157 151 2
166
SUBTOTAL: 1,673 1,609 1,653

OPERATING EXPENSES
68000 Uniforms 20 20 10
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 60 60 32
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 57
79000 Utilities 134 134 65
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 3,800 3,800 3,600
SUBTOTAL: 4,464 4,464 3,814
SUBTOTAL SALARY & OPERATING: 6,137 6,073 5,467
89400 Overhead Charge 1,022 1,054 1,000
TOTAL : 7,159 7,127 6,467
CAROLINA'S Page - 55
FUND- 750: DEPARTMENT- 8150
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,170
60100 Overtime 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 81
63600 Additional Retirement 35 33 37
64900 Workers Comp. 74 78 87
64920 Health Insurance 239 223 258
64930 Dental Insurance 9 9 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 157 151 166
SUBTOTAL: 1,673 1,609 1,819

OPERATING EXPENSES
68000 Uniforms 15 15 4
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 50 50 31
77000 Prof. Services Legal 100 100 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 150 130 145
79000 Utilities 7,500 6,000 7,070
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 4,000 4,000 3,400
SUBTOTAL: 11,965 10,445 10,703
SUBTOTAL SALARY & OPERATING: 13,638 12,054 12,521
89400 Overhead Charge 2,271 2,092 2,200
TOTAL : 15,909 14,145 14,721
BOESCH-KINGERY MAINTENANCE DIST Page - 56
FUND- 760: DEPARTMENT- 8160
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,170
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 81
63600 Additional Retirement 35 33 37
64900 Workers Comp. 74 78 87
64920 Health Insurance 239 223 258
64930 Dental Insurance 9 9 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 157 151 166
SUBTOTAL: 1,673 1,609 1,819

OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 60 60 32
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 110 110 61
79000 Utilities 100 100 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 9,500 9,500 9,350
SUBTOTAL: 10,140 10,140 9,498
SUBTOTAL SALARY & OPERATING: 11,813 11,749 11,317
89400 Overhead Charge 1,967 2,039 1,900
TOTAL : 13,780 13,788 13,217
MAIN STREET MAINTENANCE DISTRICT Page - 57
FUND- 770: DEPARTMENT- 8170
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 18,305 18,311 21,500
60100 Salaries O.T. 0 0 0
61000 Hourly 8,000 8,000 1,700
61250 Additional Compensation 366 366 0
62000 FICA 2,040 2,041 1,700
63600 Additional Retirement 51 604 75
64900 Workers Comp. 1,864 2,025 1,800
64920 Health Insurance 6,020 7,967 4,550
64930 Dental Insurance 266 371 190
64940 Vision Insurance 49 66 40
64950 Life Insurance 24 25 26
64960 LTD 51 49 51
64970 Chiro 14 2 4
64980 LTC 55 57 38
65000 Retirement 2,746 2,747 1,000
SUBTOTAL: 39,851 42,631 32,675

OPERATING EXPENSES
68000 Uniforms 125 125 63
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 60 60 32
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 110 110 105
79000 Utilities 100 100 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 200 200 0
87000 Landscape Maint. 5,000 11,000 2,500
SUBTOTAL: 5,895 11,895 2,750
SUBTOTAL SALARY & OPERATING: 45,746 54,526 35,426
89400 Overhead Charge 7,618 9,461 5,100
TOTAL : 53,364 63,987 40,526
CORNERSTONE MAINTENANCE DISTRICT Page - 58
FUND- 771: DEPARTMENT- 8171
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,170
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 81
63600 Additional Retirement 35 33 37
64900 Workers Comp. 74 78 87
64920 Health Insurance 239 223 258
64930 Dental Insurance 9 9 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 157 151 166
SUBTOTAL: 1,673 1,609 1,819

OPERATING EXPENSES
68000 Uniforms 25 25 4
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 100 100 32
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 200 200 141
79000 Utilities 50 160 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 9,600 9,600 9,500
SUBTOTAL: 10,375 10,485 9,727
SUBTOTAL SALARY & OPERATING: 12,048 12,094 11,546
89400 Overhead Charge 2,006 2,099 1,950
TOTAL : 14,054 14,192 13,496
VINEYARDS MAINTENANCE DISTRICT Page - 59
FUND- 772: DEPARTMENT- 8172
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,170
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 81
63600 Additional Retirement 35 33 37
64900 Workers Comp. 74 78 87
64920 Health Insurance 239 223 258
64930 Dental Insurance 9 9 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 157 151 166
SUBTOTAL: 1,673 1,609 1,819

OPERATING EXPENSES
68000 Uniforms 40 40 4
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 100 100 32
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 400 400 399
79000 Utilities 2,500 850 2,300
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 32,000 32,000 31,750
SUBTOTAL: 35,440 33,790 34,535
SUBTOTAL SALARY & OPERATING: 37,113 35,399 36,354
89400 Overhead Charge 6,180 6,142 6,100
TOTAL : 43,293 41,541 42,454
ALEXANDRA MAINTENANCE DISTRICT Page - 60
FUND- 773: DEPARTMENT- 8173
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,049 1,009 1,170
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 21 20 0
62000 FICA 82 79 81
63600 Additional Retirement 35 33 37
64900 Workers Comp. 74 78 87
64920 Health Insurance 239 223 258
64930 Dental Insurance 9 9 12
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 2 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 157 151 166
SUBTOTAL: 1,673 1,609 1,819

OPERATING EXPENSES
68000 Uniforms 25 25 4
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 100 100 32
77000 Prof. Services Legal 200 200 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 200 200 54
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 50
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 3,800 3,800 3,500
SUBTOTAL: 4,575 4,575 3,640
SUBTOTAL SALARY & OPERATING: 6,248 6,184 5,459
89400 Overhead Charge 1,040 1,073 1,010
TOTAL : 7,288 7,257 6,469
RIPON LIGHTING DISTRICT Page - 61
FUND- 780: DEPARTMENT- 8180
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 29,716 29,000 26,000
60100 Salaries O.T. 0 0 0
61000 Hourly 400 400 0
61250 Additional Compensation 594 580 0
62000 FICA 2,349 2,293 2,100
63600 Additional Retirement 0 0 830
64900 Workers Comp. 2,134 2,263 2,200
64920 Health Insurance 1,189 1,682 2,950
64930 Dental Insurance 45 64 120
64940 Vision Insurance 10 14 25
64950 Life Insurance 6 39 12
64960 LTD 21 84 35
64970 Chiro 2 3 2
64980 LTC 32 91 25
65000 Retirement 4,457 4,350 3,800
SUBTOTAL: 40,956 40,864 38,099

OPERATING EXPENSES
68000 Uniforms 150 150 84
70000 Operating Expenses 100 100 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 50 50 0
73500 Fees 1,030 1,030 820
75000 Postage 0 0 0
76000 Telephone 850 850 240
76200 Conference Expenses 0 0 80
76300 Advertising Legal 130 130 95
77000 Prof. Services Legal 0 0 0
77010 Prof. Services Engineering 000
77040 Prof. Services Other 0 0 0
77900 Property Tax Collection Fee 4,000 4,000 2,876
79000 Utilities 185,000 185,000 180,000
80000 Office Equip Maint 0 0 2,100
81000 Vehicle Maintenance 3,000 3,000 1,100
81500 Fuel 3,000 2,500 2,800
81501 CNG Fuel 0 170 0
81502 Fueling Station Maintenance 0 300 0
81900 Vehicle Insurance 700 550 615
82000 Equipment Maintenance 300 300 100
83000 Tools & Equipment 300 300 600
84000 System Maintenance 100 100 0
89000 Street Maintenance 200 200 0
89010 Signal Light Maintenance 5,000 3,500 5,000
89030 Street Signs Maintenance 0 0 0
89100 Street Light Maintenance 25,000 25,000 20,000
89375 Municipal Finance Rental 0 0 0
SUBTOTAL: 228,910 227,230 216,511
SUBTOTAL SALARY & OPERATING: 269,866 268,094 254,610
89400 Overhead Charge 44,938 46,520 45,000
TOTAL : 314,805 314,615 299,610
CAPITAL PROJECTS Page - 62
FUND-900 : DEPARTMENT- Various
2025-26 2024-25 2024-25
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 125,699 128,165 52,000
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 2,514 2,563 0
62000 FICA 9,808 10,001 3,425
63600 Additional Retirement 3,601 3,494 1,700
64900 Workers Comp. 8,909 9,864 4,300
64920 Health Insurance 22,528 22,869 11,500
64930 Dental Insurance 776 933 470
64940 Vision Insurance 177 192 100
64950 Life Insurance 131 112 65
64960 LTD 309 298 130
64970 Chiro 0 0 20
64980 LTC 200 140 80
65000 Retirement 18,855 19,225 7,900
SUBTOTAL: 193,507 197,856 81,690

OPERATING EXPENSES
70000 General Operating Expenses 0 0 0
71930 Employment Insurance 0 0 207
72000 Office Supplies 0 0 0
73500 Fees 0 0 0
75000 Postage 50 50 0
76000 Telephone 0 0 0
76100 Auto Allowance 0 0 0
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 0 0 0
77000 Professional Services Legal 0 0 0
77010 Prof. Services Engineering 165,000 165,000 55,691 77030 Professional Services Computer 500 500 0
77040 Professional Services Other 45,000 45,000 10,179
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 250 250 0
81500 Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
83000 Equipment & Tools 0 0 0
SUBTOTAL: 210,800 210,800 66,077
SUBTOTAL SALARY & OPERATING: 404,307 408,656 147,767
89400 Overhead Charge 67,325 70,911 45,980

CAPITAL PROJECTS
90000 2024-25 0 0 9,367,281
Senior Center Building Improvements (FY 22-23) a 180,000 180,000 0 Affordable Housing Project Design b 200,000 200,000
Well 9 Rehabilitation c 200,000 200,000
Well 3 Treatment c 200,000 200,000
Headworks Screen Collector (24-25) d 90,000 80,000
Pond Restoration d 60,000 0
Paint Street Lights/Arbors (24-25) e 180,000 180,000
River Road Overlay (24-25) e 1,000,000 1,000,000
Area #2 Improvement Project e 1,600,000 0
SUBTOTAL: 3,710,000 2,040,000 9,367,281
TOTAL: 4,181,632 2,519,566 9,561,028
Note(s):
a. Funded by CDBG grant.
b. Funded by City Affordable Housing funds.
c. Funded by Water Enterprise Capital fund.
d. Funded by Sewer Enterprise Capital fund.
e. Funded by Street & Road fund.

BUDGET TOTALS Page - 63
2025-26 2024-25 2024-25

BUDGETED BUDGETED ACTUAL
Total Salaries 9,707,262 9,141,349 8,886,847
Total Burden 5,971,078 5,637,542 5,358,392
Total Operational 8,400,975 8,151,326 8,146,742
Total Overhead 3,414,195 3,368,126 3,426,053
Sub-Total 27,493,509 26,298,343 25,818,033
Capital Outlay 7,709,700 5,519,000 12,987,615
Redevelopment Enforceable Obligations 1,134,150 927,300 917,150 Total Budget 36,337,359 32,744,643 39,722,797
Total Transfers 2,572,878 2,517,805 2,180,904
CHART OF RECEIPTS Page - 64

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
ACCOUNT 2025-26 2024-25
100 GENERAL FUND:

Taxes
41010 Property Tax Current Secured 2,175,478 2,091,806
41011 Property Tax-Current Unsecured 128,712 123,762
41012 SB813 Taxes 97,000 95,000
41021 Property Tax-Prior Unsecured 2,000 2,000
41025 Prop Tax Redevelopment 520,000 500,000
41030 Homeowner's Relief 17,000 16,000
41035 Documentary Transfer Tax 65,000 65,000
41040 Property Tax - Interest & Penalty 25,000 25,000
42100 Hotel - Motel Tax 200,000 192,800
47100 Vehicle (In Lieu) - Normal 21,000 20,000
47200 Vehicle (In Lieu) - VLF & Prop Tax Swap 2,194,500 2,090,000 47300 Sales Tax 4,100,000 4,000,000
47301 SB509 - Prop 172 Funds 125,000 125,000
47305 Sales Tax In Lieu - triple flip 0 0
SUBTOTAL: 9,670,691 9,346,368
Franchise Fees
43010 PG&E Gas 106,080 102,000
43100 Electric - PG&E / MID 371,800 357,500
43200 Cable T.V. 90,000 90,000
43300 Commercial Garbage 156,000 150,000
SUBTOTAL: 723,880 699,500
License
44010 Business License 272,950 265,000
44020 Massage Permits 750 750
44050 Home Occupation 23,000 22,000
108-44100 Dog Licenses 10,000 10,000
44200 Bike Licenses 15 15
SUBTOTAL: 306,715 297,765
Page - 65

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2025-26 2024-25
Fees
51500 Planning Fees 30,000 30,000
51505 Code Enforcement 5,000 8,000
51600 Engineering Fees 30,000 500,000
51650 GIS Fees 0 0
51655 Transportation Permit Fees 6,000 6,000
SUBTOTAL: 71,000 544,000
Permits
45000 Building Permits 285,000 250,000
45800 SMIP 8,000 8,000
45810 Building Standards Fund 2,000 1,500
SUBTOTAL: 295,000 259,500
Police Activity Revenue
47302 AB3229 - COPS 210,000 200,000
108-49001 Impound Dog 3,000 2,000
49005 Fingerprint 3,000 3,000
49010 Police Reports 0 0
49020 Reimbursement Police 80,000 80,000
49025 Range Rent 7,500 0
49026 Parking Permit Program 100 100
107-49030 Auto Theft Fund 0 0
105-49035 Abandoned Vehicle Abatement Prog. 200 200
49600 Traffic 10,000 10,000
49610 Parking 20,000 15,000
49620 Court Fine-Penalty 500 500
49640 Proof of Correction 200 200
49650 Booking Fees Recovery 200 200
49660 Fees Alcohol Lab 400 400
49670 Fees Red Light Surcharge 500 500
49680 Domestic Violence Registration 0 0
49690 Towed Vehicle 15,000 15,000
49720 Reimbursement Traffic-Safety 4,000 4,000
106-49882 Drug Seizure Fund + Interest 850 850
108-49883 Spay & Neuter 1,400 1,400
108-49884 Rabies/Misc Shots 150 150
108-49885 Animal Shelter Donation 1,500 4,700
49885 Lathrop Dispatch 1,300,000 1,200,000
49886 Escalon Dispatch 185,000 210,000
49887 Police Training 16,000 16,000
49888 Cadet Grants 0 14,392
109-49102 Police Grants 0 915
49889 Christmas Fund 0 0
49890 Donation 0 8,000
49905 Donation-YPAC 0 0
108-49895 AVID 250 250
108-49900 Animal Adoption 0 0
SUBTOTAL: 1,859,750 1,787,757
Page - 66

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2025-26 2024-25
Miscellaneous
51200 CNG Income 200,000 195,000
51250 Fuel Income 40,000 34,000
51300 Golf Lease Revenue 83,000 80,000
51550 Fireworks Booth Income 0 0
51900 Misc. Revenue 120,000 120,000
51901 W/Comp Third Party Cks 0 9,826
51905 Transfer From General Capital 0 0
51906 Cash Over/Short 0 0
51915 State Mandate Reimbursement 15,000 27,843
51930 Return Check Fee 300 300
51935 Overhead Recovery 1,384,016 1,387,515
51955 Almond Crop Income 0 0
51966 Donations 0 0
150-53000 Community Center Rental 65,000 65,000
53005 House Rental 10,200 10,200
53010 PAL Bldg Rental 49,500 48,000
53030 Gazebo Rental 3,500 3,500
53040 Council Chamber Rental 0 0
53051 Sprint/NEXTEL 13,500 13,000
53052 Cellular One - AT&T Rent 16,000 53,115
53053 T-Mobile Rent 0 0
53056 Ag Land Rental 3,000 3,000
53060 Stouffer Hall Rental 15,000 14,500
53065 Rental - Misc 16,000 16,000
54000 Interest 361,000 333,000
54010 G.F. Mitigation Interest Transfer 0 0
54020 GAP ++ Interest 6,500 6,500
56000 Benefit District Pass Thru 10,000 20,000
57000 Housing/Loan Income 40,000 39,000
COVID-19 Cares Act Funding 0 0
57025 Successor Agency Admin Fee 250,000 250,000
SUBTOTAL: 2,701,516 2,729,299
300 RECREATION
51400 Recreation Fees 0 -1,500
51410 Concessions 0 0
51415 Field Rent - Mistlin BB Fields 187,200 180,000
51420 Baseball Sponsor 10,000 10,000
51421 Basketball Sponsor 500 1,000
51422 Flag Football Sponsor 3,500 4,250
51425 Soccer Sponsor 12,000 12,000
51430 Vender Permit 3,000 3,100
51440 Concessions - Mistlin Sports Park 20,000 20,000
51450 Field Rent - Mistlin Soccer Fields 103,000 100,000 51455 Field Rent - Veterans & Stouffer Parks 10,000 20,000 51456 Field Rent - Mistlin Indoor Sports Facility 123,600 120,000 52XXX Activities/Classes 309,000 300,000
54000 Interest 0 0
781,800 768,850
100-51938 General Fund Department Recovery 2,030,178 1,997,345 TOTAL GENERAL FUND REVENUE: 18,440,530 18,430,384
Page - 67

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2025-26 2024-25
110 WATER SUPPLY FUND: Charges for Current Services
51000 Water Revenue 4,123,350 3,938,137
51010 Consumer Deposits 0 0
51011 Water Turn Off 0 500
51900 Misc. Revenue 500 550
54000 Interest 15,000 25,000
54002 Bond Interest Income 1,500 1,200
TOTAL: 4,140,350 3,965,387
********
120 GARBAGE FUND: Charges for Current Services
51100 Garbage Revenue 3,056,086 2,730,450
51190 Garbage Misc. 30,000 18,000
54000 Interest 2,600 5,000
TOTAL: 3,088,686 2,753,450
********
130 SEWER FUND:
41010 Property Taxes - Secured 85,817 83,404
41011 Property Taxes - Unsecured 5,000 4,864
41012 SB813 Taxes 2,575 2,500
41020 Prior Secured 0 0
41021 Prior Unsecured 200 75
41025 Property Taxes - Redev Addl 115,000 113,740
41026 Property Taxes - LMIHF Addl 0 0
41030 Homeowner Relief 700 450
41040 Interest & Penalty 500 950
51200 Sewer User Charge 1,977,435 1,936,500
51900 Misc. Revenue 0 150
53300 80% Golf Lease Revenue 0 0
54000 Interest 20,000 19,270
54001 Bond Interest Income 0 0
TOTAL: 2,207,227 2,161,903
Page - 68

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2025-26 2024-25
200 TRAFFIC & SAFETY:
47305 AB2928 - Prop. 42 0 0
47310 Curb & Gutter 0 5,397
51900 Miscellaneous 0 15,121
54000 Interest for All Street Funds 200,000 222,500
55000 Grants 0 160,700
200,000 403,718
203 HIGHWAY USERS TAX 2103 FUNDS
47310 Highway Users Tax 2103 145,496 147,948
54000 Interest 800 2,632
146,296 150,580
210 HIGHWAY USERS TAX 2105 FUNDS
47350 Highway Users Tax 2105 101,777 100,988
54000 Interest 600 1,753
102,377 102,741
220 HIGHWAY USERS TAX 2106 FUNDS
47400 Highway Users Tax 2106 66,160 65,676
54000 Interest 400 2,832
66,560 68,508
230 HIGHWAY USERS TAX 2107 FUNDS
47500 Highway Users Tax 2107 138,903 137,793
54000 Interest 3,300 14,254
142,203 152,047
240 HIGHWAY USERS BICYCLE TAX 2107.5 FUNDS
47600 Highway Users Bicycle Tax 2107.5 4,000 4,000
54000 Interest 30 73
4,030 4,073
Page - 69

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2025-26 2024-25
250 MEASURE "K" FUNDS
47650 Measure "K" Funds 375,000 375,000
54000 Interest 35,000 66,562
410,000 441,562
260 COG ALLOTMENT LTF FUNDS
46000 General LTF Funds 799,803 750,000
47601 Bike & Pedestrian 24,840 24,000
54000 Interest 8,100 8,000
832,743 782,000
270 COG ALLOTMENT - TRANSPORTATION
46000 COG Allotment - LTF Transit Set Aside 266,600 260,000 46060 MKR Transit Assistance 43,896 34,800
49700 Bus Fare 1,000 1,000
49800 Blossom Express Bus Fare 1,000 900
FTA 5311 87,792 85,000
54000 Interest 15,000 14,277
415,288 395,977
246 SB1 STREET & ROAD TAX
47306 Road Maintenance & Rehabilitation 419,474 403,685 54000 Interest 450 17,006
47306 Loan Repayment 0 0
419,924 420,691
********
450 REDEVELOPMENT AGENCY
41005 Property Taxes - Enforceable Obligations 1,134,150 867,704 51900 Misc. Revenue 0 0
54000 Interest 4,003 277,331
54001 Interest - Restricted Funds 0 0
54006 Bond Interest 6,186 0
1,144,339 1,145,035
Page - 70

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2025-26 2024-25
600 CDBG:
40700 CDBG Public Service Grant 15,886 17,339
Capital Grant 180,000 0
54000 Interest 0 0
195,886 17,339
710 DUTCH MEADOWS LANDSCAPE MAINTENANCE DISTRICT:
41050 Assessment Charge 4,540 4,540
720 COUNTRY WOODS LANDSCAPE MAINTENANCE DISTRICT:
41055 Assessment Charge 7,809 7,809
730 FARMLAND ESTATES LANDSCAPE MAINTENANCE DISTRICT:
41060 Assessment Charge 3,350 3,350
740 JACOBS LANDING LANDSCAPE MAINTENANCE DISTRICT:
41075 Assessment Charge 5,701 5,701
750 CAROLINA'S LANDSCAPE MAINTENANCE DISTRICT:
41080 Assessment Charge 15,225 14,500
760 BOESCH-KINGERY LANDSCAPE MAINTENANCE DISTRICT:
41070 Assessment Charge 6,061 6,061
770 MAIN STREET LANDSCAPE MAINTENANCE DISTRICT:
41065 Assessment Charge 10,481 10,481
771 CORNERSTONE LANDSCAPE MAINTENANCE DISTRICT:
41071 Assessment Charge 14,079 14,079
772 VINEYARDS LANDSCAPE MAINTENANCE DISTRICT:
41072 Assessment Charge 64,939 64,939
773 ALEXANDRA LANDSCAPE MAINTENANCE DISTRICT:
41073 Assessment Charge 5,731 5,553
780 LIGHTING DISTRICT:
41010 Property Tax - Current Secured 17,000 16,334
41011 Property Tax - Current Unsecured 1,000 951
41012 SB-813 100 100
41021 Property Tax - Prior Unsecured 10 10
41025 Property Tax - Redevelopment Add'l 28,000 26,000
41030 Homeowner's Relief 100 100
41040 Interest & Penalty 1,000 1,500
51900 Misc Revenue 0 0
41085 Assessment Charge 280,000 275,000
SUBTOTAL: 327,210 319,995
Page - 71

ESTIMATED ACTUAL

RECEIPTS RECEIPTS
2025-26 2024-25
9 CAPITAL FUNDS:
50010 Water Fee 110,000 110,000
50010 SSJID Water Connection Fee 15,000 15,000
51020 Water Meter Surcharge 0 192,669
50020 Refuse Fee 10,000 16,000
50040 Parks Fee 35,000 40,000
50050 Circulation Fee 0 0
50103 Mitigation Fee 50,000 44,570
50110 RTIF 100,000 140,000
51900 Grants 0 1,121,518
54000 Interest 680,000 1,527,081
56050 Economic Development 0 0
56052 North Pointe Specific Plan 0 51,697
57001 Library Fee 2,000 1,500
57002 Police Fee 9,000 1,500
57003 City Hall Fee 9,000 0
57003 Transportation Fee 230,000 250,000
57004 Storm Drain Fee 62,000 75,000
57005 Sewer Fee 150,000 167,300
57006 Corp Yard 40,000 30,000
57007 Underground Utilities 0 0
Total Capital Fees 1,502,000 3,783,835