MEMO
TO: Honorable City Council
FROM: Kevin Werner
SUBJECT: Fiscal Year 2026-27 Annual Operating and Capital Budget
DATE: June 29, 2026
The purpose of this memorandum is to summarize the attached proposed Fiscal Year 2026-27 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 2026-27 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 7.1% per year while revenue (not including development fees) 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 remained fairly consistent with the exception of Sales Tax. Sales Tax revenue has varied from $4.44 million to $4.04 million over the last 4 years.
During the 2025-26 strategic planning meeting, the following actions were implemented 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 2026-27 Annual Operating Budget Summary
FY 2026-27
Revenue
FY 2026-27
Expenses
Proposed
Transfers Transfer Summary
General Fund $19,363,243 ($18,734,983) ($628,261)
$23,261 to CNG Capital Fund
$475,000 to the Dept Capital Fund
$130,000 to the Park & Rec Capital Fund
Water Operating Fund $4,148,908 ($3,397,760) ($751,148) To Water Enterprise Capital Fund Garbage Operating Fund $3,185,000 ($2,894,425) ($290,575) To Garbage Enterprise Capital Fund Sewer Operating Fund $2,359,330 ($1,316,723) ($1,042,607) To Sewer Enterprise Capital Fund Street and Road Operating Fund $2,388,597 ($1,023,051) ($729,072) $636,474 to S&R Reconstruction Fund $92,598 to L&L Districts
Transit Operating Fund $199,000 ($195,101)
Redevelopment Obligations $1,786,589 ($1,776,400)
Landscaping & Lighting Districts $472,626 ($560,817) $92,598 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 92 full-time employees; of these employees, 16 full-time positions have been added since the Great Recession, as described below:
Dispatchers: 8
Sworn Police Officers: 2
Code Enforcement Officer: 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 2026-27 budget includes the following staffing changes:
Public Works Maintenance: The Public Works Department is responsible to operate and maintain the City’s water supply and distribution system. Because of State regulatory requirements and more complex water treatment systems, the Public Works Department proposes to add a full-time Maintenance Worker.
The total fiscal impact to the Water Fund is projected to be an increase of $105,000.
Police Secretary (Part-time Position): The Police Department currently has a part-time secretary that provides customer service at the police reception area and also performs live scans. A second part-time secretary is proposed to be added to assist with records management tasks, along with filling in when police administrative staff take personal time off.
The total fiscal impact to the General Fund is projected to be an increase of $35,000.
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 staff more efficient. Also, surplus funds have been used to establish reserve funds to address street & road capital needs.
The FY 2026-27 General Fund budget is balanced and all debt obligations are funded.
General Fund Revenue
For FY 2026-27, the projected overall General Fund revenue is $19,363,243, as described below.
FY 2026-27 General Fund Revenue Summary
Source FY 2025-26
Projected
FY 2026-27
Budget Change
Taxes $9,685,690 $9,988,821 +3.1%
Licenses & Permits $1,678,434 $1,350,629 -19.5%
Fees & Charges for Service $3,188,477 $2,993,763 -6.1%
Interest, Rents, & Reimbursements $1,094,690 $1,417,385 +29.5% Overhead $3,450,000 $3,560,145 +3.2%
Fines & Penalties $52,000 $52,500 +1.0%
Total $19,149,290 $19,363,243 +1.1%
Overall, General Fund revenue is projected to have a minimal increase of 1.1 percent from what is projected to be collected in FY 2025-26. The largest reductions in revenue is expected in the Licenses & Permits as a result of a budgeted reduction in development related revenue. The largest increase in revenue is expected in the Interest, Rents & Reimbursements category as a result of a retrospective adjustment from the City’s self-insured workers’ compensation and liability programs.
The figure below provides an overview of the largest general fund revenue sources in this year’s budget and the trending of these revenue sources since FY 2021-22.
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 peaked in FY 2021-22 with nearly $4.5 million in annual revenue. Since then, Sales Tax revenue has lowered to $4 million in FY 2024-25 and since then has slowly been increasing.
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 of revenue. Because of the year-to-year variability of this revenue source, the budget includes a conservative estimate of future development related revenue of $396,000.
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 5 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. Cal Cities has provided estimates that this change may increase the City of Ripon’s Sales Tax revenue by 10 percent.
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 2026-27 proposed budget assumes an increase in sales tax revenue of 3.7% as compared to FY 2025-26.
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 2026-27 proposed budget assumes an increase in property tax revenue of 1.2% as compared to FY 2025-26. Normally, this increase would be closer to 4%, but it was reduced to account for the reduction in the revenue from the refunding of the redevelopment bonds. When the repayment model was being developed, the savings from refunding the original redevelopment bonds was front loaded over the first 5 years of the new bond repayment structure. Starting in FY 2026-27, the additional revenue from refunding of the new bonds will no longer be realized. This has no impact to the General Fund as this additional revenue was being transferred to the City’s 115 Trust.
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 2026-27 proposed budget assumes an increase of Motor Vehicle in-lieu revenue of 5% as compared to FY 2025-26.
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 2026-27, the projected overall General Fund operating expenses is $18,734,983 (not including transfers), as described below.
FY 2026-27 General Fund Expense Summary
Department FY 2025-26
Projected
FY 2026-27
Budget Difference
Legislative $525,952 $483,989 -8.0%
Administration $2,177,148 $2,392,065 +9.9%
CNG Fueling Station $139,972 $184,739 +32.0%
Building $582,306 $529,819 -9.0%
Planning $331,089 $325,986 -1.5%
Engineering $479,618 $358,105 -25.3%
Police $10,570,532 $11,431,534 +8.2%
Parks $1,684,174 $1,774,413 +5.4%
Recreation $914,383 $923,993 +1.1%
RDA Successor Agency $262,476 $280,248 +6.9%
Almond Blossom $37,311 $50,092 +34.3%
Total $17,704,960 $18,734,983 +5.8%
The following summarizes the largest changes in budgeted expenses as compared to fiscal year 2026-27:
• Legislative Department: Expenses are projected to be 8 percent lower as compared to last fiscal year. This change is a result of a budgeted reduction in legal fees. • Administration Department: Expenses are projected to be 9.9 percent higher as compared to last fiscal year. This change is a result of an increase in self-insured liability and workers’ compensation deposits along with moving the City’s IT consultant expenses to the Administration Department so expenses can be more easily tracked. • Building Department: Expenses are projected to be 9 percent lower as compared to last fiscal year. This change is a result last year’s budget included the purchase of new software to process building department permits.
• Engineering Department: Expenses are projected to be 25.3 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 8.2 percent higher as compared to last fiscal year. This change is a result of unfilled sworn police officer and dispatcher positions during FY 2025-26, 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 2026-27:
Category Benefit #
Employees
FY2026-27
Employer
Normal Cost
FY2026-27
Unfunded Liability
FY2026-27 Employer
Compensation Amount
Total $/Employee
Tier 1 3%@50 7 25.95%
$651,548 $1,178,009 $47,120
Tier 3 2.7%@57 18 13.91%
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
FY2026-27
Employer
Contribution
FY2026-27 Employer Compensation
Amount
Total $/Employee
City Contribution 67 15-18.3% $1,045,375 $15,600
General Fund Transfers
The following summarizes the General Fund transfers included in the FY 2026-27 budget:
Department Capital Fund: $475,000
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 2026-27, 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: $130,000
The purpose of this transfer is to fund the future capital replacement of items such as vehicles, mowers, playgrounds, etc.
CNG Capital Fund: $23,261
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.
Capital Outlay
The following summarizes the General Fund capital outlay items being funded through the Department Capital Fund for FY 2026-27:
FY 2026-27 General Fund Capital Outlay
Dept Capital Fund (Bal: $1,975,000) FY 2026-27
Paint Exterior Trim at City Hall $25,000
Vehicle for Building Dept $30,000
Desktop Computers/Devices – up to 12 ea $20,000
Plan Check Table for Online Plan Checks in Building Dept $15,000 Police Patrol Vehicle – 1 ea $100,000
Portable Radios - 5 ea $32,500
Vehicle Radios - 1 ea $7,500
MESH Camera Site Upgrades - 10 ea $50,000
LPR Camera Site Upgrades – 4 ea $15,000
West Side Master Plan $500,000
Total $795,000
The following summarizes the General Fund capital outlay items being funded through the Park & Recreation General Capital Fund for FY 2026-27:
FY 2026-27 Park & Recreation General Capital Outlay
Park & Rec Capital Fund (Bal: $2,630,000) FY 2026-27
4 Foot Lawn Mower $20,000
Centralized Irrigation Controller $15,000
Gator 4x2 $17,000
Utility Trailers – 2 ea $10,000
Community Center Small Hall Roof $85,000
Community Center Exterior Painting $45,000
Community Center Parking Lot and Baseball Fields $2,000,000 Community Center Interior Paint $15,000
Stouffer Hall Exterior Painting $40,000
Stouffer Park Paint Front Gazebo $20,000
Total $2,270,000
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: $92,598
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: $636,474
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 reconstruction of roads) and the Street & Road Operating Fund (used to complete surface restoration of roads).
FY 2024-25 Completed Projects
Area 1
$2.05 million: 7.7 miles of roads
resurfaced
$0.35 million: 450 feet of roads
reconstructed
FY 2025-26 Completed Projects
Area 2
$1.3 million: 8 miles of roads
resurfaced
$0.3 million: 400 feet of roads
reconstructed
$0.5 million: 0.3 miles of W.
Ripon Road
resurfaced/reconstructed
FY 2026-27 Planned Projects
$1.0 million: 2 miles of River
Road resurfaced
FY 2027-28 Planned Projects
Area 3
Cost and phasing - TBD
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 2025, the City evaluated the adequacy of the revenues for the five-year period of 2026 through 2030 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, 2030.
The table below is a summary of the FY 2026-27 City’s enterprise funds operating budget:
FY 2026-27 Annual Enterprise Fund Budget Summary
FY 2026-27
Beginning
Balance
FY 2026-27
Revenue
FY 2026-27
Expenses
FY 2026-27
Transfer to
Ent. Capital
FY 2026-27
Ending
Balance
Water Operating 925,000 4,148,908 3,397,760 751,148 925,000 Sewer Operating 700,000 2,359,330 1,316,723 1,042,607 700,000 Garbage Operating 100,000 3,185,000 2,894,425 290,575 100,000 The funds that are projected to be transferred to the various enterprise capital funds are used to replace capital items related to each enterprise.
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 2026-27.
FY 2026-27 Annual Enterprise Fund Capital Outlay Budget Summary Water Enterprise Capital (Bal: $10.25 million) FY 2026-27 Truck – Standard Service Body (1/2 cost) $32,500
SCADA Radio System Upgrade (1/2 cost) $125,000
Well 9 Treatment System $500,000
Well 3 Treatment System $500,000
Mistlin Water Tower Graphics Repair $100,000
Total $657,500
Sewer Enterprise Capital (Bal: $2.6 million) FY 2026-27 Truck – Standard Service Body (1/2 cost) $32,500
SCADA Radio System Upgrade (1/2 cost) $125,000
Sewer Pond Restoration (2 ponds) $60,000
Sewer Sludge Disposal $1,000,000
Disc Plow $30,000
Headworks Screen Collector $90,000
Total $1,337,500
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 2026-27 budget for each district.
FY 2026-27 Annual Landscape and Lighting District Budget Summary L&L District
FY 2026-27
Beginning
Balance
FY 2026-27
Revenue
FY 2026-27
Expenses
FY 2026-27
Transfers
Capital
Proj
FY 2026-27
Ending
Balance
FY 2026-27
Recommended
Assessment
Changes
Dutch Meadows Maint. Dist. $ - $ 4,540 $ (12,633) $ 8,093 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Countrywoods Maint. Dist. $ - $ 7,809 $ (16,198) $ 8,389 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Farmland Maint. Dist. $ - $ 3,350 $ (9,010) $ 5,660 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Main St. Maint. Dist. $ - $ 10,481 $ (70,795) $ 60,314 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Jacobs Landing Maint. Dist. $ 18,400 $ 5,701 $ (7,300) $ - - $ $ 16,801 N/A - Original district did not include annual
adjustments for inflation.
Boesch-Kingery Maint. Dist. $ - $ 6,061 $ (14,506) $ 8,445 $ - $ - N/A - Original district did not include annual
adjustments for inflation.
Carolina's Maint. Dist. a $ 28,536 $ 15,225 $ (15,468) $ - - $ $ 28,293 Proposed 2025-26 increase from $250 to $262.50 per parcel (5%).
Cornerstone Maint. Dist. b $ 85,353 $ 14,079 $ (14,196) $ - - $ $ 85,236 No change proposed in the $130.36 per parcel assessment for 2025-26.
Vineyard Maint. Dist. c $ 190,774 $ 64,939 $ (52,778) $ - - $ $ 202,935 No change proposed in the $488.26 per parcel assessment for 2025-26.
Alexandra Maint. Dist. $ - $ 5,731 $ (7,429) $ 1,698 $ - $ - Proposed 2025-26 increase from $292.28 to $301.62 per parcel (3.2%).
Lighting District $ 106,980 $ 334,710 $ (340,505) $ - - $ $ 101,186 a. The City Council approved a temporary reduction in the assessment. The calculated 2025-26 full assessment is $336.42 per parcel. b. The City Council approved a temporary reduction in the assessment. The calculated 2025-26 full assessment is $275.14. c. The City Council approved a temporary reduction in the assessment. The calculated 2025-26 full assessment is $614.24.
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 $262.50 to $275.62 per parcel within this district. This represents a 5% increase.
Cornerstone Maintenance District assessment increased from $130.36 to $136.88 per parcel within this district. This represents a 5% increase.
Alexandra Maintenance District assessment increased from $301.62 to $306.14 per parcel within this district. This represents a 1.5% increase. This district also requires a transfer from the Street & Road fund to cover the operational shortfall for FY 2026-27.
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 2026-27 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 or another funding source identified to supplement the operational deficit 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 2026-27 and the fund(s) where those expenses are to be allocated.
FY 2026-27 Capital Improvement Program Summary
Project Fund 2026-27 2027-28
2028-29 to
2030-31
Parks Projects
Community Center Pkg Lot/Baseball Fields P&R Capital Fund $2 million MSP Tennis Courts AB1600/Donation $2.5 million
MSP Parking Lot AB1600 $4 million
Stanislaus River Bike Trail Grant $0.6 million
Transportation Projects
River/N Ripon Signalized Intersection AB1600/Grant $3 million Second Street Safe Route to School Grant $1.5 million
Ripon Multi-Modal Station TBD TBD
S&R Projects
River Road Overlay S&R $1.0 million
Area 3 S&R TBD
Area 4 S&R TBD
Water Projects
Well 3 Treatment Water Ent Capital $0.5 million
Well 9 Treatment Water Ent Capital $0.5 million
MSP Water Tower Repairs Water Ent Capital $0.1 million
Well 14 Non-Potable Connection Water Ent Capital $1.25 million SSJID Surface Water Connection AB1600/Grant $20 million Non-Potable Water Pump Station/Basin AB1600 $5 million
Wastewater Projects
WWTP Sludge Removal Sewer Ent Capital $1 million
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.
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SUMMARY OF 2026-27 BUDGET
Fund
Beginning
Balance
July 1, 2026
Budgeted
Revenue
Budgeted
Expenses Transfers
Capital
Outlay
Projected
Balance
June 30, 2027
GENERAL FUNDS
General Fund 7,900,000 19,363,243 (18,734,983) (628,261) 0 7,900,000 Sick Leave Contingency Fund 715,000 15,000 0 0 0 730,000 CalPERS Contingency Fund 2,250,000 125,000 0 0 0 2,375,000 Healthcare Contingency Fund 150,000 5,000 0 0 0 155,000 Liability SIR Contingency Fund 600,000 15,000 0 0 0 615,000 Litigation/Natural Disaster Cont. Fund 500,000 15,000 0 0 0 515,000
STREET & ROADS FUNDS
Street & Roads Operating 3,400,000 2,388,597 (1,023,051) (729,072) (1,004,000) 3,032,474 Street & Roads Reconstruction 2,150,000 0 0 636,474 0 2,786,474 Street & Roads Reserve 4,000,000 0 0 0 0 4,000,000
Transit Operating -90,000 199,000 (195,101) 0 0 (86,101) LTF Transit 900,000 266,600 0 0 (43,000) 1,123,600
ENTERPRISE OPERATING FUNDS
Water Operating 925,000 4,148,908 (3,397,760) (751,148) 0 925,000 Sewer Operating 700,000 2,359,330 (1,316,723) (1,042,607) 0 700,000 Garbage Operating 100,000 3,185,000 (2,894,425) (290,575) 0 100,000
GENERAL CAPITAL FUNDS
Department Capital 1,500,000 0 0 475,000 (795,000) 1,180,000 Parks & Recreation Capital 2,500,000 0 0 130,000 (2,270,000) 360,000 JTG Capital 515,000 80,000 0 0 0 595,000
CNG Station Capital 270,000 0 0 23,261 0 293,261
Mitigation Fees 4,000,000 250,000 0 85,000 0 4,335,000
ENTERPRISE CAPITAL FUNDS
Water Enterprise Capital 9,500,000 0 (439,911) 751,148 (1,257,500) 8,553,738 Sewer Enterprise Capital 1,600,000 0 (48,879) 1,042,607 (1,337,500) 1,256,228 Sewer WWTP Reserve 2,800,000 0 0 0 0 2,800,000
Garbage Enterprise Capital 400,000 0 0 290,575 0 690,575 Storm Drain Enterprise Capital 10,000 0 0 0 0 10,000
PFFP CAPITAL FUNDS
Water 4,300,000 200,000 0 0 0 4,500,000
SSJID Connection Reserve 1,300,000 50,000 0 0 0 1,350,000 Garbage (700,000) 15,000 0 0 0 (685,000)
Wastewater 7,400,000 300,000 0 0 0 7,700,000
Storm Drainage 3,200,000 100,000 0 0 0 3,300,000
Transportation 3,000,000 500,000 0 0 3,000,000 6,500,000 Regional Transportation Impact Fee 1,875,000 100,000 0 0 0 1,975,000 Parks & Recreation 1,200,000 50,000 0 0 0 1,250,000
Parks & Recreation Loan Repayment 550,000 0 0 0 0 550,000 Police (1,230,000) 15,000 0 0 0 (1,215,000)
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 (12,633) 8,093 0 0
Countrywoods Maint. Dist. 0 7,809 (16,198) 8,389 0 0
Farmland Maint. Dist. 0 3,350 (9,010) 5,660 0 0
Jacobs Landing Maint. Dist. 18,400 5,701 (7,300) 0 0 16,801 Carolina's Maint. Dist. 28,536 15,225 (15,468) 0 0 28,293 Main St. Maint. Dist. 0 10,481 (70,795) 60,314 0 0
Cornerstone Maint. Dist. 85,353 14,079 (14,196) 0 0 85,236 Boesch-Kingery Maint. Dist. 0 6,061 (14,506) 8,445 0 -
Vineyard Maint. Dist. 190,774 64,939 (52,778) 0 0 202,934 Alexandra Maint. Dist. 0 5,731 (7,429) 1,698 0 0
Ripon Lighting Dist. 106,980 334,710 (340,505) 0 0 101,186 Benefit Assessment Districts 775,000 0 0 0 0 775,000
NPSP Assessment District 1,170,000 0 0 0 0 1,170,000
Redevelopment-Successor Agency 17,000 1,786,589 (1,776,400) 0 0 27,189 Redevelopment-City 0 0 0 0 0 -
Redevelopment - Housing 5,800,000 0 0 0 0 5,800,000
Housing Fund 2,600,000 0 0 0 (200,000) 2,400,000
CDBG -65,000 195,886 (15,903) 0 (180,000) (65,017)
2026-27 BURDEN & OVERHEAD ALLOCATION Page - 2
Overhead % charge rate = 16.68%
Department Salaries Burden Operating
Salary +
Burden +
Operating
Operating
Transfer Overhead Total
Capital
Outlay
GENERAL FUND - OVERHEAD DEPARTMENTS:
Legislative 173,314 213,825 96,850 483,989 0 N/A 483,989 0 Administration 429,013 412,901 1,550,150 2,392,065 605,000 N/A 2,997,065 90,000 Planning 181,247 93,924 50,815 325,986 0 N/A 325,986 500,000 Engineering 191,527 97,803 68,775 358,105 0 N/A 358,105 0 Subtotal 975,102 818,454 1,766,590 3,560,145 605,000 0 4,165,145 590,000 DEPARTMENTS EXEMPT FROM OVERHEAD CHARGES:
Abandon Vehicle 0 0 1,630 1,630 0 N/C 1,630 0
Senior Center 43,431 12,089 59,450 114,970 0 N/C 114,970 0 Museum 9,761 6,346 17,050 33,157 0 N/C 33,157 0
CDBG 1,209 494 14,200 15,903 0 N/C 15,903 0
Subtotal 54,401 18,930 92,330 165,661 0 0 165,661 0
GENERAL FUND NON-EXEMPT DEPARTMENTS:
Building 250,964 131,945 71,150 454,060 0 75,759 529,819 0 Police 5,352,830 3,472,794 969,910 9,795,534 0 1,634,370 11,429,904 205,000 Parks 484,520 282,506 232,200 999,226 0 166,719 1,165,946 2,270,000 Recreation 204,318 88,263 187,550 480,131 0 80,109 560,240 0 Comm. Center 24,796 10,349 38,200 73,345 0 12,238 85,583 0 CNG Fueling Station 20,547 10,526 127,250 158,323 23,261 26,416 208,000 0 Almond Blossom 28,797 8,082 6,050 42,929 0 7,163 50,092 0 Stouffer Hall 8,780 2,426 2,450 13,656 0 2,278 15,934 0 Mistlin Park 194,106 106,752 175,550 476,408 0 79,488 555,896 0 Boesch Park 11,625 7,682 3,325 22,632 0 3,776 26,408 0
Lan Park 11,625 7,682 3,115 22,422 0 3,741 26,163 0
Successor Agency 155,305 75,970 8,900 240,175 0 40,073 280,248 0 Library 11,540 3,152 83,100 97,792 0 16,316 114,108 0
Subtotal 6,759,753 4,208,130 1,908,750 12,876,633 23,261 2,148,446 15,048,340 2,475,000 NON-GENERAL FUND NON-EXEMPT DEPARTMENTS:
Water 607,219 403,664 1,901,029 2,911,912 751,148 485,848 4,148,908 257,500 Garbage 687,239 456,410 1,336,900 2,480,549 290,575 413,876 3,185,000 0 Sewer 375,073 206,271 547,100 1,128,444 1,042,607 188,279 2,359,330 1,247,500 Streets 271,341 150,109 156,425 577,875 729,072 96,418 1,403,365 4,000 Landscape Maint. 88,932 44,904 161,625 295,461 0 49,297 344,758 0 State Transit Assistance 500 76 4,956 5,532 0 923 6,455 0 Blossom Express 40,076 8,336 113,260 161,672 0 26,975 188,646 43,000 Redevelopment 0 0 0 0 0 0 1,776,400 0
Capital Projects 137,020 71,077 210,800 418,897 0 69,892 488,790 5,290,000 Dutch Meadows Maint. Dist. 1,132 659 9,035 10,827 0 1,806 12,633 0 Countrywoods Maint. Dist. 1,132 659 12,090 13,882 0 2,316 16,198 0 Farmland Maint. Dist. 1,132 659 5,930 7,722 0 1,288 9,010 0 Jacobs Landing Maint. Dist. 1,132 659 4,464 6,256 0 1,044 7,300 0 Carolina's Maint. Dist. 1,132 659 11,465 13,257 0 2,212 15,468 0 Main St. Maint. Dist. 35,263 19,513 5,895 60,672 0 10,123 70,795 0 Cornerstone Maint. Dist. 1,132 659 10,375 12,167 0 2,030 14,196 0 Boesch-Kingery Maint. Dist. 1,132 659 10,640 12,432 0 2,074 14,506 0 Vineyards Maint. Dist. 1,132 659 43,440 45,232 0 7,547 52,778 0 Alexandra Maint. Dist. 1,132 659 4,575 6,367 0 1,062 7,429 0 Ripon Lighting Dist. 33,796 18,109 239,910 291,816 0 48,689 340,505 0 Subtotal 2,286,651 1,384,402 4,789,914 8,460,968 2,813,402 1,411,699 14,462,469 6,842,000 STAFFING ALLOCATION BY DEPARTMENT Page - 3
2025-26 Positions 2026-27 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 2 2
Sub-total 6 3 9 6 4 10
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 0 1 1 0 1
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 0 1 1 0 1
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) 0 0 0 0 0 0
Dispatch Supervisor 1 0 1 1 0 1
Dispatchers 13 0 13 13 0 13
CSO Supervisor 1 0 1 1 0 1
CSO Officers 2 0 2 2 0 2
Administration Supervisor 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 45 3 48
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 26 8 34
Public Works / Building Secretary 0.5 1 1.5 0.5 1 1.5
Sub-total 32.5 9 41.5 33.5 9 42.5
TOTAL 92 15 107 93 16 109
Notes:
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 $26,063,077. The amount of the City's budget to the appropriations limit amounts to: $9,988,821 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 = 4.95 percent
Population Change = -0.14 percent
Factor for FY 2026-27: 1.048
Last Year's Gann Limit: $24,869,348
FY 2026-27 Gann Limit: $26,063,077
LEGISLATIVE DEPARTMENT Page - 5
FUND-100 : DEPARTMENT-6110
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Council Comp. 18,000 18,000 14,400
60000 General Salaries 151,814 148,352 147,600
60100 Over Time Salaries 0 0 0
61200 Holidays Paid Legislative 0 0 0
61250 Additional Compensation 3,500 3,500 2,924
62000 FICA 13,259 12,994 10,338
63600 Additional Retirement 5,010 4,896 5,280
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 12,751 11,790 12,627
64920 Health Insurance 152,564 134,059 139,300
64930 Dental Insurance 5,457 5,670 5,900
64940 Group Vision Insurance 1,051 1,055 1,110
64950 Group Life Insurance 430 431 450
64960 LTD 298 297 300
64970 Chiro 93 93 94
64980 LTC 140 142 115
65000 Retirement 22,772 22,253 24,007
SUBTOTAL: 387,139 363,529 364,445
OPERATING EXPENSES
70000 General Operating Expenses 550 550 0
100-6160-60000 Fourth of July Fireworks 0 0 0
71930 Employment Insurance 350 0 325
72000 Office Supplies 500 500 0
73000 Subscriptions & Books 550 550 0
73500 Fees 0 0 0
74000 Memberships 8,400 8,200 8,395
75000 Postage 1,500 1,000 1,200
76200 Conference Expenses 1,500 1,000 0
76201 Conference - Barton 0 0 1,500
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 1,300
76350 Local Advertising 1,500 1,500 1,313
77000 Prof. Service Legal 50,000 50,000 140,872
77040 Prof. Service Other 0 0 6,602
80000 Office Equipment Maintenance 0 0 0
89100 Municipal Election 30,000 0 0
SUBTOTAL: 96,850 65,300 161,507
TOTAL: 483,989 428,829 525,952
ALMOND BLOSSOM FESTIVAL Page - 6
FUND-100 : DEPARTMENT-6111
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 7,644 7,203 5,775
60100 Over Time Salaries 20,000 20,000 17,148
61000 Hourly 1,000 1,000 1,193
61100 Hourly OT 0 0 0
61250 Additional Compensation 153 144 0
62000 FICA 2,203 2,169 1,811
63600 Additional Retirement 211 198 128
64900 Workers Comp. 2,151 1,999 1,664
64920 Health Insurance 2,214 2,000 265
64930 Dental Insurance 73 87 8
64940 Vision Insurance 16 17 2
64950 Life Insurance 9 8 1
64960 LTD 22 18 3
64970 Chiro 3 4 1
64980 LTC 33 28 3
65000 Retirement 1,147 1,080 658
65500 Retirement - PERS 0 0 0
SUBTOTAL: 36,879 35,955 28,661
OPERATING EXPENSES
68000 Uniforms 50 50 34
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 6,000 6,366
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 0 0 0
89150 Refunds 0 0 0
SUBTOTAL: 6,050 6,050 6,401
SUBTOTAL SALARY & OPERATING: 42,929 42,005 35,062
89400 Overhead Charge 7,163 6,995 2,250
TOTAL : 50,092 48,999 37,311
ADMINISTRATIVE DEPARTMENT Page - 7
FUND-100 : DEPARTMENT-6120
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 360,513 342,492 322,500
60100 Over Time Salaries 3,000 3,000 949
61000 Hourly 62,000 62,000 62,500
61200 Holidays Paid 0 0 0
61250 Additional Compensation 3,500 3,500 2,924
62000 FICA 32,820 31,441 29,100
63500 Retirement, 403b Admin Fees 150,000 140,000 153,022 63550 125 Plan Administrative Fees 3,100 3,100 3,104
63600 Additional Retirement 11,061 10,581 10,775
63700 City Paid Deferred Comp 0 0 0
64900 Workers Compensation 31,950 28,880 29,500
64910 Unemployment Ins. 0 0 0
64920 Health Ins. 121,019 97,677 109,730
64930 Dental Ins. 4,779 4,210 4,665
64940 Group Vision Insurance 833 747 800
64950 Group Life Insurance 412 403 575
64960 LTD 923 870 917
64970 Chiro 213 179 220
64980 LTC 715 710 721
65000 Retirement 54,077 51,374 50,222
67000 Physical Exams 0 0 15
69100 Training 1,000 1,000 2,050
SUBTOTAL: 841,915 782,165 784,289
ADMINISTRATIVE DEPARTMENT Page - 8
FUND-100 : DEPARTMENT-6120
2026-27 2025-26 2025-26
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69400 Booking Fees 0 0 0
70000 General Operating Expenses 2,000 2,000 900
71900 Liability Insurance 618,766 573,394 573,394
71910 Property Insurance 429,281 537,702 387,000
71920 General Insurance 7,953 11,682 11,682
71930 Employment Insurance 1,000 18,000 781
72000 Office Supplies 12,500 12,500 11,710
73000 Subscriptions & Books 500 500 300
73500 Fees 5,000 5,000 4,250
73600 Hazmat 65,000 65,000 63,185
73700 Fire Dept Fuel (a) 35,000 35,000 35,066
74000 Memberships & Dues 1,500 1,500 1,500
75000 Postage 6,500 6,500 6,164
76000 Telephone 12,000 9,000 28,400
76100 Auto Allowance 200 200 0
76200 Conference Expenses 1,500 1,500 0
76300 Advertising/Legal 300 300 0
76350 Advertising Promotional 3,500 3,000 3,407
77000 Professional Services Legal 20,000 3,500 18,848
77025 Professional Services Audit 35,450 38,110 31,608
77030 Professional Services Computer 75,000 7,725 9,700 77040 Professional Services Other 5,000 5,000 7,300
77900 Property Tax Collection Fee 36,000 36,000 31,210
79000 Utilities 62,500 59,000 59,750
80000 Office Equipment Maintenance 45,000 45,000 45,674 81000 Vehicle Maintenance 4,000 4,000 2,400
81500 Fuel 1,700 1,700 1,100
81501 CNG Fuel 300 300 200
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 800 800 610
82000 Equipment Maintenance 400 400 600
83000 Equipment & Tools 7,000 7,000 1,120
84000 System Maintenance 0 0 0
85000 Building Maintenance 30,000 30,000 32,000
85200 Janitor Supply 4,000 4,000 2,500
87000 Landscape Maintenance 500 500 500
89300 Donation Chamber 20,000 20,000 20,000
SUBTOTAL: 1,550,150 1,545,813 1,392,859
SUBTOTAL SALARY & OPERATING: 2,392,065 2,327,978 2,177,148 57050 Oper. Transfer to General Capital Fund 475,000 363,141 363,141 57050 Oper. Transfer to Parks Capital Fund 130,000 123,600 125,000 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 0 0
57050 Oper. Transfer to CalPERS Reserve 0 136,064 136,064 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: 2,997,065 2,950,783 2,801,353
ADMINISTRATIVE DEPARTMENT Page - 9
FUND-100 : DEPARTMENT-6120
2026-27 2025-26 2025-26
CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2025-26 0 0 237,012
Paint Exterior Trim at City Hall (24-25) 25,000 25,000
Vehicle for Building Dept (24-25) 30,000 30,000
Plan Check Table for Building Dept 15,000
Desktop Computers/Devices (up to 12 ea) 20,000 20,000
SUBTOTAL b: 90,000 75,000 237,012
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
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 19,850 8,413 1,500
60100 Over Time Salaries 100 100 0
61000 Hourly 200 200 0
61250 Additional Compensation 397 168 0
62000 FICA 1,572 679 110
63600 Additional Retirement 655 278 50
64900 Workers Comp. 1,513 617 106
64920 Health Insurance 3,532 2,440 350
64930 Dental Insurance 101 80 10
64940 Vision Insurance 24 18 3
64950 Life Insurance 26 11 3
64960 LTD 53 23 4
64970 Chiro 8 5 0
64980 LTC 65 35 4
65000 Retirement 2,978 1,262 190
SUBTOTAL: 31,073 14,329 2,330
OPERATING EXPENSES
68000 Uniforms 50 50 0
70000 General Operating 5,200 5,200 5,194
71930 Employment Insurance 0 0 5
72000 Office Supplies 0 0 0
73500 Fees 8,500 8,500 6,068
75000 Postage 0 0 0
76000 Telephone 3,000 2,500 2,550
79000 Utilities 105,000 105,000 98,925
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 5,000 900
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: 127,250 126,750 113,642
SUBTOTAL SALARY & OPERATING: 158,323 141,079 115,972
89400 Overhead Charge 26,416 23,492 24,000
57060 Oper. Transfer to Contingency Fund 23,261 35,429 52,893 TOTAL : 208,000 200,000 192,865
FUELING STATION Page - 11
FUND-100 : DEPARTMENT-6124
2026-27 2025-26 2025-26
CAPITAL OUTLAY BUDGETED BUDGETED ACTUAL
90000 2025-26 0 0 34,912
SUBTOTAL: 0 0 34,912
BUILDING DEPARTMENT Page - 12
FUND-100 : DEPARTMENT-6210
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 197,024 189,023 189,225
60100 Over Time Salaries 0 0 0
61000 Hourly 50,000 50,000 47,300
61100 Hourly Over Time 0 0 0
61250 Additional Compensation 3,940 3,780 484
62000 FICA 19,199 18,574 18,165
63600 Additional Retirement 6,502 6,238 6,588
64900 Workers Comp. 18,548 16,940 17,850
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 54,095 48,226 44,730
64930 Dental Insurance 2,057 2,134 2,110
64940 Vision Insurance 380 380 380
64950 Life Insurance 188 188 188
64960 LTD 549 523 540
64970 Chiro 117 113 113
64980 LTC 257 257 215
65000 Retirement 29,554 28,353 29,952
67000 Physical Exams 0 0 0
69100 Training 500 500 800
SUBTOTAL: 382,910 365,231 358,640
BUILDING DEPARTMENT Page - 13
FUND-100 : DEPARTMENT-6210
2026-27 2025-26 2025-26
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 100 100 0
71930 Employment Insurance 500 0 458
72000 Office Supplies 500 500 165
73000 Subscriptions & Books 1,500 1,500 1,820
73500 Fees 2,000 2,000 1,100
74000 Memberships & Dues 300 300 0
75000 Postage 1,500 1,500 1,200
76000 Telephone 5,500 4,300 5,020
76100 Auto Allowance 0 0 0
76200 Conference Expenses 0 0 0
76300 Prof. Service Legal Advert. 0 0 0
77000 Prof. Service Legal 0 0 4,000
77030 Prof. Service Computer 0 2,300 3,500
77040 Prof. Service Other 0 0 11,200
77050 Prof. Service Plan Check 16,000 10,000 15,750
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 36,000 34,700 36,000 81000 Vehicle Maintenance 1,000 1,000 50
81500 Fuel 0 0 450
81501 CNG Fuel 700 700 590
81900 Vehicle Insurance (2) 375 375 300
82000 Equipment Maintenance 25 25 25
83000 Equipment & Tools 100 100 100
85000 Building Maintenance 50 50 0
85200 Janitor Supply 0 0 0
88800 SMIP 5,000 10,000 3,000
SUBTOTAL: 71,150 69,450 84,728
SUBTOTAL SALARY & OPERATING: 454,060 434,681 443,368
89400 Overhead Charge 75,759 72,383 90,800
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 75,759 72,383 90,800
TOTAL: 529,819 507,064 534,168
CAPITAL OUTLAY (a)
90000 2025-26 0 0 48,138
TOTAL: 0 0 48,138
a. Funded by the General Capital Fund - Misc Departments.
PLANNING DEPARTMENT Page - 14
FUND-100 : DEPARTMENT-6220
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 178,747 168,815 168,800
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 2,500 2,500 2,422
62000 FICA 13,865 13,106 12,500
63600 Additional Retirement 5,899 5,571 5,970
64900 Workers Comp. 13,609 12,142 12,800
64920 Health Insurance 31,008 26,538 25,144
64930 Dental Insurance 1,086 1,110 1,094
64940 Vision Insurance 218 215 215
64950 Life Insurance 170 167 166
64960 LTD 369 351 357
64970 Chiro 0 0 0
64980 LTC 386 381 162
65000 Retirement 26,812 25,322 27,150
67000 Physical Exams 0 0 0
69100 Training 500 500 450
SUBTOTAL: 275,171 256,718 257,230
PLANNING DEPARTMENT Page - 15
FUND-100 : DEPARTMENT-6220
2026-27 2025-26 2025-26
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
70000 Operating Expenses 50 50 0
71930 Employment Insurance 500 0 332
72000 Office Supplies 100 100 50
73000 Subscriptions & Books 0 0 100
73500 Fees 150 150 0
74000 Memberships & Dues 0 0 0
75000 Postage 2,000 2,000 1,225
76000 Telephone 5,200 5,200 4,786
76100 Auto Allowance 120 120 0
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 2,500 2,500 1,550
77000 Prof. Services Legal 25,000 25,000 40,000
77020 Prof. Services Planning 0 0 0
77023 LAFCO Operation Fees 6,500 6,500 6,200
77030 Prof. Services Computer 0 7,725 10,000
77040 Prof. Services Other 1,000 1,000 6,500
78000 Economic Development Activity 0 0 0
79000 Utilities 0 0 0
80000 Office Equipment Maintenance 6,000 6,000 2,400
81000 Vehicle Maintenance 100 100 0
81500 Fuel 1,000 1,000 415
81501 CNG Fuel 20 20 0
81900 Vehicle Insurance (1) 375 375 300
82000 Equipment Maintenance 50 50 0
83000 Equipment & Tools 50 50 0
85000 Building Maintenance 50 50 0
85200 Janitor Supply 50 50 0
SUBTOTAL: 50,815 58,040 73,859
SUBTOTAL SALARY & OPERATING: 325,986 314,758 331,089
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 325,986 314,758 331,089
SPECIAL PROJECTS
90000 2025-26 0 0 73,215
West Side Master Plan (FY 22-23) 500,000 130,000
SUBTOTAL: 500,000 130,000 73,215
ENGINEERING DEPARTMENT Page - 16
FUND-100 : DEPARTMENT-6230
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 187,727 176,323 231,715
60100 Over Time Salaries 0 0 500
61000 Hourly 0 0 100
61200 Holidays Paid 0 0 0
61250 Additional Compensation 3,800 3,800 460
62000 FICA 14,652 13,779 17,320
63600 Additional Retirement 4,694 4,361 5,130
64900 Workers Comp. 14,381 12,766 18,083
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 33,688 30,249 37,274
64930 Dental Insurance 982 1,010 1,184
64940 Vision Insurance 238 238 282
64950 Life Insurance 180 180 220
64960 LTD 514 447 600
64970 Chiro 42 28 48
64980 LTC 274 274 429
65000 Retirement 28,159 26,448 29,141
67000 Physical Exams 0 0 15
69100 Training 0 0 1,500
SUBTOTAL: 289,330 269,905 344,001
ENGINEERING DEPARTMENT Page - 17
FUND-100 : DEPARTMENT-6230
2026-27 2025-26 2025-26
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
69100 Training 2,000 2,000 0
70000 Operating Expenses 100 3,500 25
71930 Employment Insurance 600 0 514
72000 Office Supplies 1,500 2,500 550
73000 Subscriptions & Books 200 100 0
73500 Fees 250 250 50
74000 Memberships & Dues 0 0 0
75000 Postage 1,500 2,500 1,200
76000 Telephone 7,500 7,500 7,050
76100 Auto Allowance 0 0 0
76200 Conference Expenses 0 500 0
76300 Advertising, Legal 3,500 3,500 0
76350 Advertising, Promo 0 0 0
77000 Prof. Services Legal 10,000 10,000 35,800
77010 Prof. Services Engineering 15,000 0 63,000
77030 Prof. Services Computer 0 3,400 1,000
77040 Prof. Services Other 10,000 10,000 6,500
79000 Utilities 200 63 200
80000 Office Equipment Maint. 3,500 3,500 3,300
81000 Vehicle Maintenance 1,000 1,000 1,500
81500 Fuel 2,000 840 1,500
81501 CNG Fuel 0 71 0
81900 Vehicle Insurance (2) 750 50 707
82000 Equipment Maintenance 100 100 300
83000 Equipment & Tools 9,000 3,000 8,700
84000 System Maintenance 0 0 0
85000 Building Maintenance 50 500 100
85200 Janitorial Supplies 25 25 20
SUBTOTAL: 68,775 54,899 132,017
SUBTOTAL SALARY & OPERATING: 358,105 324,803 476,018
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL: 358,105 324,803 476,018
SPECIAL PROJECTS
90000 2025-26 0 0 3,600
SUBTOTAL: 0 0 3,600
POLICE DEPARTMENT Page - 18
FUND-100 : DEPARTMENT-6310
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 4,681,131 4,516,234 4,150,000
60100 Over Time Salaries 300,000 300,000 390,000
61000 Hourly 52,000 44,000 51,500
61100 Hourly O.T. 200 200 0
61200 Holidays Paid 45,000 40,000 43,224
61250 Additional Compensation 160,000 160,000 159,501
62000 FICA 400,732 387,123 360,000
63600 Additional Retirement 33,934 31,144 27,300
64900 Workers Comp. 393,323 358,646 342,000
64910 Unemployment Insurance 0 0 8,443
64920 Health Insurance 1,075,423 978,551 925,600
64930 Dental Insurance 41,223 41,808 38,749
64940 Vision Insurance 8,040 8,275 7,562
64950 Life Insurance 4,325 4,449 3,866
64960 LTD 13,074 12,813 11,860
64970 Chiro 1,754 1,806 1,610
64980 LTC 6,871 6,957 5,630
65000 Retirement (General) 248,972 240,467 210,615
65500 Retirement PERS 1,178,009 1,084,410 1,095,310
67000 Physical Exams 4,000 4,000 2,500
SUBTOTAL: 8,648,012 8,220,883 7,835,270
POLICE DEPARTMENT Page - 19
FUND-100 : DEPARTMENT-6310
2026-27 2025-26 2025-26
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 50,000 43,000 50,000
69100 Training 50,000 50,000 40,000
69200 Police Academy Reimbursement 0 5,000 1,900
69300 Community Service NNO 8,600 8,600 8,825
69325 Community Service Voucher Program 1,500 1,500 1,000 69350 Community Service JPA 1,000 1,000 253
69410 DUI Alcohol Test 3,000 2,100 3,000
69450 Parking Citation Expense 13,000 13,000 5,600
70000 Operating Expenses 20,000 20,000 15,000
71930 Employment Insurance 9,000 0 9,016
72000 Office Supplies 19,000 19,000 15,000
73000 Subscriptions & Books 9,000 9,000 7,500
73500 Fees 3,500 3,500 3,100
74000 Memberships & Dues 2,000 2,000 2,233
75000 Postage 6,000 6,000 5,180
76000 Telephone 85,000 85,000 110,600
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 25,000 26,300
77030 Professional Services Computer 0 25,800 43,000
77035 Data Processing - County 25,000 20,000 24,000
77040 Professional Services Other 20,000 20,000 20,000
79000 Utilities 80,000 75,000 76,700
80000 Office Equipment Maintenance 115,000 83,300 114,000 81000 Vehicle Maintenance 60,000 60,000 57,300
81500 Fuel 100,000 100,000 74,200
81501 CNG Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (11) 15,500 15,500 14,856
82000 Equipment & Radio Maintenance 60,000 38,000 60,000 83000 Equipment & Tools 80,000 80,000 40,000
84000 System Maintenance 0 0 0
85000 Building Maintenance 25,000 20,000 30,000
85200 Janitorial Supplies 3,500 3,500 3,000
87000 Pistol Range Landscape Maintenance 250 250 100
88250 K-9 8,000 8,000 10,700
88300 SWAT Expenses 2,000 2,000 4,300
88400 Range Expenses 3,500 3,500 18,000
89160 Special Projects 0 0 0
SUBTOTAL: 906,600 851,800 894,663
SUBTOTAL SALARY & OPERATING: 9,554,612 9,072,683 8,729,933 89400 Overhead Charge 1,594,172 1,510,784 1,600,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 1,594,172 1,510,784 1,600,000
TOTAL: 11,148,784 10,583,467 10,329,933
VIPS Page - 20
FUND-102 : DEPARTMENT-6322
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 115
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 20
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 0 0 0
62000 FICA 0 0 10
63600 Additional Retirement 0 0 5
64900 Workers Comp. 0 0 15
64920 Health Insurance 0 0 30
64930 Dental Insurance 0 0 2
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 (General) 0 0 20
65500 Retirement PERS 0 0 0
SUBTOTAL: 0 0 217
OPERATING EXPENSES
67000 Physical Exams 50 50 10
68000 Uniforms 500 500 400
69100 Training 0 0 0
69300 Community Services 0 0 0
70000 General Operating Expenses 250 250 30
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 0 0 50
76000 Telephone 150 150 100
76200 Conference Expenses 0 0 0
79000 Utilities 60 60 50
80000 Office Equip Maintenance 50 50 20
81000 Vehicle Maintenance 500 500 100
81500 Fuel 1,800 1,800 800
81501 CNG Fuel 350 350 350
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 50 50 30
82000 Equipment Maintenance 150 150 5
83000 Tools and Equipment 150 150 650
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 10
85200 Janitor Supplies 0 0 5
SUBTOTAL: 4,060 4,060 2,610
SUBTOTAL SALARY & OPERATING: 4,060 4,060 2,827
89400 Overhead Charge 677 676 600
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 677 676 600
TOTAL: 4,737 4,736 3,427
ANIMAL CONTROL Page - 21
FUND-108 : DEPARTMENT-7128
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 86,763 79,827 80,500
60100 Over Time Salaries 1,000 1,000 630
61000 Hourly 25,000 25,000 22,800
61100 Hourly O.T. 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 1,735 1,597 0
62000 FICA 8,759 8,218 7,950
63600 Additional Retirement 2,863 2,634 2,680
64900 Workers Comp. 8,597 7,613 7,800
64920 Health Insurance 28,297 24,949 26,050
64930 Dental Insurance 806 820 840
64940 Vision Insurance 188 186 180
64950 Life Insurance 112 110 105
64960 LTD 246 222 221
64970 Chiro 65 62 63
64980 LTC 164 162 162
65000 Retirement (General) 13,014 11,974 12,200
65500 Retirement PERS 0 0 0
SUBTOTAL: 177,612 164,374 162,180
OPERATING EXPENSES
67000 Physical Exams 0 0 20
68000 Uniforms 1,000 1,000 750
69100 Training 500 500 0
70000 General Operating Expenses 5,000 5,000 4,500
71930 Employment Insurance 0 0 0
72000 Office Supplies 100 100 210
73000 Subscription & Books 100 100 0
73500 Fees 500 500 460
74000 Membership 150 150 150
76000 Telephone 1,200 900 1,150
76200 Conference Expenses 0 0 0
76350 Advertise 0 0 0
79000 Utilities 8,000 8,000 7,350
80000 Office Equip Maintenance 0 0 20
81000 Vehicle Maintenance 500 500 100
81500 Fuel 1,600 1,600 1,560
81501 CNG Fuel 0 0 0
81900 Vehicle Insurance 400 400 358
82000 Equipment Maintenance 500 500 100
83000 Tools & Equipment 3,500 3,500 2,000
85000 Building Maintenance 7,000 7,000 4,000
85200 Janitorial Supplies 1,700 1,700 1,500
87000 Landscape Maintenance 1,000 1,000 0
88100 Animal Shelter Supplies 0 0 0
88200 Spay & Neuter 7,500 7,500 3,500
88250 Rabies/Misc. 2,500 2,500 2,000
SUBTOTAL: 42,750 42,450 29,728
SUBTOTAL SALARY & OPERATING: 220,362 206,824 191,908
89400 Overhead Charge 36,767 34,440 34,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 36,767 34,440 34,000
TOTAL: 257,129 241,264 225,908
CADET Page - 22
FUND-104 : DEPARTMENT-6324
2026-27 2025-26 2025-26
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 1,500 1,500 961
70000 General Operating Expenses 15,000 15,000 10,185
83000 Tools & Equipt 0 0 0
SUBTOTAL: 16,500 16,500 11,146
89400 Overhead Charge 2,753 2,748 117
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL: 2,753 2,748 117
TOTAL: 19,253 19,248 11,263
POLICE DEPARTMENT TOTALS
Salaries & Burden 8,825,624 8,385,257 7,997,667
Operating 969,910 914,810 938,148
89400 Overhead Charge 1,634,370 1,548,648 1,634,717
89450 Oper. Transfer to Capital Fund 0 0 0
TOTAL : 11,429,904 10,848,714 10,570,532
ACCT: CAPITAL OUTLAY (a)
90000 2025-26 0 0 116,165
Portable Radios - 5 ea 32,500 32,500 32,500
Vehicle Radios - 1 ea 7,500 15,000 15,000
Patrol Vehicle 100,000 0
MESH Camera Site Upgrades - 10 ea 50,000 50,000
LPR Camera Site Upgrades - 4 ea 15,000 38,000
TOTAL: 205,000 135,500 163,665
a. Funded by the General Capital Fund - Misc Departments.
ABANDONED VEHICLE ABATEMENT Page - 23
FUND-105 : DEPARTMENT-6325
2026-27 2025-26 2025-26
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
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 451,820 425,365 438,512
60100 Over Time Salaries 200 200 700
61000 Hourly 30,000 25,000 27,500
61100 Hourly Overtime 0 0 0
61200 Holidays Paid 0 0 0
61250 Additional Compensation 2,500 2,500 406
62000 FICA 37,066 34,659 35,700
63600 Additional Retirement 7,629 5,647 6,650
64900 Workers Comp. 36,193 31,933 35,500
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 123,606 114,007 138,673
64930 Dental Insurance 5,195 5,843 7,040
64940 Vision Insurance 1,047 1,108 1,400
64950 Life Insurance 587 558 650
64960 LTD 1,239 1,140 1,366
64970 Chiro 204 177 224
64980 LTC 1,668 1,581 1,350
65000 Retirement 67,773 63,805 63,590
67000 Physical Exams 300 300 300
SUBTOTAL: 767,026 713,823 759,561
OPERATING EXPENSES
68000 Uniforms 2,000 2,000 2,022
69100 Public Works Training 1,500 1,500 1,150
70000 Operating Expenses 1,000 1,000 500
71930 Employment Insurance 1,000 0 915
72000 Office Supplies 100 100 10
73000 Subscription and Books 0 0 0
73500 Fees 800 800 650
74000 Membership/Dues 0 0 0
75000 Postage 0 0 0
76000 Telephone 5,500 4,500 5,100
76200 Conference Expenses 0 0 0
76300 Advertise Legal 0 0 0
77000 Prof Service Legal 0 0 0
77010 Prof Service Eng 0 0 0
77030 Prof Service Computer 0 0 0
79000 Utilities 70,000 65,000 67,475
80000 Off Equipment Maintenance 3,000 3,000 250
81000 Vehicle Maintenance 10,000 10,000 4,800
81500 Fuel 30,000 30,000 25,000
81501 CNG Fuel 4,500 4,000 4,450
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 5,800 5,800 5,254
82000 Equipment Maintenance 25,000 25,000 20,000
83000 Equipment & Tools 6,000 6,000 9,000
84000 System Maintenance 0 0 20
85000 Building Maintenance 10,000 10,000 7,500
85200 Janitorial Supplies 5,000 5,000 5,000
87000 Landscape Maintenance 50,000 40,000 58,500
87100 Graffiti 1,000 1,000 150
SUBTOTAL: 232,200 214,700 217,746
SUBTOTAL SALARY & OPERATING: 999,226 928,523 977,307
89400 Overhead Charge 166,719 154,618 165,800
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 166,719 154,618 165,800
TOTAL: 1,165,946 1,083,140 1,143,107
PARKS Page - 25
FUND-100 : DEPARTMENT-8100
2026-27 2025-26 2025-26
ACCT: CAPITAL OUTLAY (a) BUDGETED BUDGETED ACTUAL
90000 2025-26 0 0 294,600
4 Foot Mower 20,000 0
Centralized Irrigation Controler - 2 ea 15,000 0
Gator 4x2 20,000 0
Utility Trailers - 2 ea 10,000 0
Stouffer Park: Exterior/Interior Paint Hall 40,000 0
Stouffer Park: Front Gazebo Paint 20,000 0
Community Center: Exterior Paint (24-25) 45,000 55,000
Community Center: Small Hall Roof (24-25) 85,000 70,000 Community Center: Pkg Lot & Fields (24-25) 2,000,000 2,000,000 422,723 Community Center: Interior Paint 15,000 0
SUBTOTAL: 2,270,000 2,125,000 717,323
a. Funded by the General Capital Fund - Parks & Recreation.
STOUFFER HALL Page - 26
FUND-100 : DEPARTMENT-8126
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,745 824 2,000
60100 Over Time Salaries 0 0 0
61000 Hourly 7,000 6,000 7,000
61250 Additional Compensation 35 16 0
62000 FICA 672 523 830
63600 Additional Retirement 58 27 75
64900 Workers Comp. 657 484 800
64920 Health Insurance 731 146 420
64930 Dental Insurance 28 5 11
64940 Vision Insurance 5 1 2
64950 Life Insurance 3 1 1
64960 LTD 5 2 3
64970 Chiro 2 0 0
64980 LTC 4 2 2
65000 Retirement 262 124 275
67000 Physical Exams 0 0 0
SUBTOTAL: 11,206 8,155 11,420
OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 15
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 3,000
85200 Janitorial Supplies 600 600 200
87000 Landscape Maintenance 0 0 0
89150 Refunds 800 800 200
SUBTOTAL: 2,450 2,450 3,415
SUBTOTAL SALARY & OPERATING: 13,656 10,605 14,836
89400 Overhead Charge 2,278 1,766 2,300
TOTAL : 15,934 12,371 17,136
MISTLIN SPORTS PARK Page - 27
FUND-100 : DEPARTMENT-8135
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 166,906 153,897 161,000
60100 Over Time Salaries 200 200 200
61000 Hourly 25,000 25,000 21,700
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 2,000 2,000 704
62000 FICA 14,849 13,854 13,910
63600 Additional Retirement 5,107 4,416 4,680
64900 Workers Comp. 14,424 12,693 11,470
64920 Health Insurance 44,336 41,780 39,075
64930 Dental Insurance 1,361 1,743 1,716
64940 Vision Insurance 315 344 350
64950 Life Insurance 212 192 189
64960 LTD 476 411 430
64970 Chiro 88 34 47
64980 LTC 547 413 327
65000 Retirement 25,036 23,085 23,175
67000 Physical Exams 0 0 45
.
SUBTOTAL: 300,858 280,061 279,018
OPERATING EXPENSES
68000 Uniforms 950 950 765
69100 Public Works Training 0 0 0
70000 Operating Expenses 1,200 1,000 1,135
71930 Employment Insurance 300 0 273
72000 Office Supplies 0 0 3
73500 Fees 1,000 1,000 200
75000 Postage 0 0 0
76000 Telephone 1,500 1,500 1,375
79000 Utilities 115,000 110,000 110,650
80000 Office Equipment Maintenance 0 0 42
81000 Vehicle Maintenance 1,500 1,500 175
81500 Fuel 9,000 5,000 8,120
81501 CNG Fuel 350 350 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (3) 250 250 48
82000 Equipment Maintenance 3,500 3,500 205
83000 Equipment & Tools 2,500 2,500 2,106
84000 System Maintenance 0 0 0
85000 Building Maintenance 10,000 10,000 13,400
85200 Janitorial Supplies 3,500 3,500 1,515
87000 Landscape Maintenance 25,000 25,000 22,150
87100 Graffiti 0 0 0
89030 Street Signs 0 0 0
SUBTOTAL: 175,550 166,050 162,163
SUBTOTAL SALARY & OPERATING: 476,408 446,111 441,180
89400 Overhead Charge 79,488 74,286 72,800
TOTAL: 555,896 520,397 513,980
LAN PARK Page - 28
FUND-100 : DEPARTMENT-8137
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 11,299 11,604 5,500
60100 Over Time Salaries 0 0 0
61000 Hourly 100 100 50
61250 Additional Compensation 226 232 0
62000 FICA 889 913 425
63600 Additional Retirement 103 96 45
64900 Workers Comp. 856 829 300
64920 Health Insurance 3,877 3,725 1,900
64930 Dental Insurance 139 156 75
64940 Vision Insurance 27 29 13
64950 Life Insurance 16 17 9
64960 LTD 30 31 17
64970 Chiro 9 9 5
64980 LTC 40 42 12
65000 Retirement 1,695 1,741 820
67000 Physical Exams 0 0 0
SUBTOTAL: 19,307 19,525 9,171
OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating Expenses 25 25 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 0 0 0
76000 Telephone 50 50 0
79000 Utilities 50 50 0
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 150 150 0
81500 Fuel 600 500 585
81501 CNG Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 150 150 0
83000 Equipment & Tools 90 90 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 0
85200 Janitor Supply 0 0 0
87000 Landscape Maintenance 2,000 2,000 0
SUBTOTAL: 3,115 3,015 586
SUBTOTAL SALARY & OPERATING: 22,422 22,540 9,757
89400 Overhead Charge 3,741 3,753 1,750
TOTAL : 26,163 26,293 11,507
BOESCH KINGERY PARK Page - 29
FUND-100 : DEPARTMENT-8138
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 11,299 11,604 6,700
60100 Over Time Salaries 0 0 41
61000 Hourly 100 100 0
61250 Additional Compensation 226 232 0
62000 FICA 889 913 520
63600 Additional Retirement 103 96 65
64900 Workers Comp. 856 829 560
64920 Health Insurance 3,877 3,725 2,450
64930 Dental Insurance 139 156 105
64940 Vision Insurance 27 29 20
64950 Life Insurance 16 17 12
64960 LTD 30 31 22
64970 Chiro 9 9 7
64980 LTC 40 42 14
65000 Retirement 1,695 1,741 1,050
67000 Physical Exams 0 0 0
SUBTOTAL: 19,307 19,525 11,566
OPERATING EXPENSES
68000 Uniforms 0 0 0
70000 General Operating 25 25 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 0 0 0
73500 Fees 0 0 0
75000 Postage 0 0 0
76000 Telephone 50 50 0
79000 Utilities 50 50 0
80000 Office Equip Maintenance 0 0 0
81000 Vehicle Maintenance 150 150 0
81500 Fuel 800 700 713
81501 CNG Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 150 150 0
83000 Equipment & Tools 100 100 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 0
85200 Janitor Supply 0 0 0
87000 Landscape Maintenance 2,000 2,000 800
SUBTOTAL: 3,325 3,225 1,513
SUBTOTAL SALARY & OPERATING: 22,632 22,750 13,080
89400 Overhead Charge 3,776 3,788 2,500
TOTAL : 26,408 26,538 15,580
SENIOR CITIZEN CENTER Page - 30
FUND-100 : DEPARTMENT-8300
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 10,717 10,365 11,000
61000 Hourly 32,500 32,500 31,750
61250 Additional Compensation 214 207 0
62000 FICA 3,322 3,295 3,226
63600 Additional Retirement 354 342 306
64900 Workers Comp. 3,245 3,038 3,120
64910 Unemployment 0 0 0
64920 Health Insurance 3,348 2,823 4,121
64930 Dental Insurance 98 97 130
64940 Vision Insurance 23 21 30
64950 Life Insurance 14 12 18
64960 LTD 29 24 45
64970 Chiro 7 7 9
64980 LTC 41 40 58
65000 Retirement 1,607 1,555 1,550
SUBTOTAL: 55,520 54,327 55,363
OPERATING EXPENSES
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
72000 Office Supplies 1,500 1,500 1,166
73000 Subscription & Books 250 250 216
74000 Membership & Dues 50 50 0
75000 Postage 0 0 0
76000 Telephone 2,500 2,200 2,100
76100 Auto Allowance 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 36,000 36,000 31,500
80000 Office Equipment Maintenance 2,000 1,500 3,000
82000 Equip Maintenance 0 0 0
83000 Tools & Equipment 0 0 0
84000 System Maintenance 0 0 0
85000 Building Maintenance 15,000 15,000 16,500
85200 Janitorial Supplies 1,700 1,700 900
87000 Landscape Maint. 450 450 0
SUBTOTAL: 59,450 58,650 55,382
SUBTOTAL SALARY & OPERATING: 114,970 112,977 110,745
89400 Overhead Charge 0 0 0
TOTAL: 114,970 112,977 110,745
CAPITAL OUTLAY (a)
90000 2025-26 0 0 0
SUBTOTAL: 0 0 0
a. Funded by the General Capital Fund - Misc Departments.
MUSEUM Page - 31
FUND-100 : DEPARTMENT-8400
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 9,079 9,631 5,500
60100 Salaries Overtime 0 0 0
61000 Hourly 500 500 700
61250 Additional Compensation 182 193 0
62000 FICA 747 790 350
63600 Additional Retirement 300 292 110
64900 Workers Comp. 719 718 322
64920 Health Insurance 3,027 3,176 1,200
64930 Dental Insurance 89 117 33
64940 Vision Insurance 20 24 9
64950 Life Insurance 12 13 6
64960 LTD 25 27 10
64970 Chiro 6 7 4
64980 LTC 39 40 14
65000 Retirement 1,362 1,445 550
SUBTOTAL: 16,107 16,972 8,808
OPERATING EXPENSES
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76000 Telephone 1,500 1,000 1,350
79000 Utilities 13,000 11,000 10,920
82000 Equipment Maintenance 0 0 0
85000 Building Maintenance 2,000 2,000 7,000
85200 Janitorial Supplies 50 50 0
87000 Landscape Maintenance 500 500 0
SUBTOTAL: 17,050 14,550 19,270
89400 Overhead Charge 0 0 0
TOTAL: 33,157 31,522 28,078
LIBRARY DEPARTMENT Page - 32
FUND-100 : DEPARTMENT-8500
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 Salaries 2,490 2,854 2,500
60100 Salaries - Overtime 0 0 0
61000 Hourly 9,000 7,500 8,750
61250 Additional Compensation 50 57 0
62000 FICA 883 796 940
63600 Additional Retirement 56 69 50
64900 Workers Comp. 863 734 910
64920 Health Insurance 921 771 340
64930 Dental Insurance 31 34 13
64940 Vision Insurance 6 6 5
64950 Life Insurance 4 3 2
64960 LTD 7 8 4
64970 Chiro 1 1 1
64980 LTC 7 11 3
65000 Retirement 373 428 250
SUBTOTAL: 14,692 13,273 13,768
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 2,060
79000 Utilities 50,000 47,000 48,000
80000 Office Equipment Maintenance 850 850 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
85000 Building Maintenance 4,500 4,500 4,000
85200 Janitorial Supplies 2,000 2,000 1,000
87000 Landscape Maintenance 500 500 0
SUBTOTAL: 83,100 80,100 77,260
SUBTOTAL SALARY & OPERATING: 97,792 93,373 91,028
89400 Overhead Charge 16,316 15,548 17,350
TOTAL: 114,108 108,921 108,378
CAPITAL OUTLAY (b)
90000 2025-26 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
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 12,349 11,614 9,000
60100 Over Time Salaries 200 200 0
61000 Hourly 12,000 12,000 11,750
61250 Additional Compensation 247 232 0
62000 FICA 1,897 1,840 1,450
63600 Additional Retirement 408 383 229
64900 Workers Comp. 1,843 1,688 1,564
64920 Health Insurance 4,101 2,984 1,501
64930 Dental Insurance 125 102 61
64940 Vision Insurance 28 23 13
64950 Life Insurance 18 13 6
64960 LTD 34 26 20
64970 Chiro 8 7 2
64980 LTC 36 36 18
65000 Retirement 1,852 1,742 1,000
SUBTOTAL: 35,145 32,889 26,615
OPERATING EXPENSES
68000 Uniforms 100 100 74
70000 General Operating Expenses 0 0 0
71930 Community Center Insurance 1,000 1,000 40
76000 Telephone 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 24,000 22,500 22,000
81900 Vehicle Insurance (1) 0 0 0
82000 Equipment Maintenance 100 100 0
83000 Equipment & Tools 0 0 0
85000 Building Maintenance 6,500 6,500 20,000
85200 Janitorial Supplies 3,500 3,500 1,200
87000 Landscape Maintenance 0 0 0
89150 Refunds 3,000 3,000 3,500
SUBTOTAL: 38,200 36,700 46,814
SUBTOTAL SALARY & OPERATING: 73,345 69,589 73,428
89400 Overhead Charge 12,238 11,588 11,690
TOTAL : 85,583 81,177 85,118
RECREATION Page - 34
FUND-300 : DEPARTMENT-8200
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 155,213 150,866 149,100
60100 Salary Overtime 0 0 1,050
61000 Hourly 46,000 46,000 57,000
61100 Hourly Overtime 0 0 0
61250 Additional Compensation 3,104 3,017 0
62000 FICA 15,324 14,991 16,350
63600 Additional Retirement 5,122 4,979 5,050
64900 Workers Comp. 15,108 13,952 15,900
64910 Unemployment Insurance 0 0 0
64920 Health Insurance 27,773 24,271 27,700
64930 Dental Insurance 759 787 780
64940 Vision Insurance 178 179 180
64950 Life Insurance 188 188 188
64960 LTD 383 382 375
64970 Chiro 2 1 1
64980 LTC 145 143 136
65000 Retirement 23,282 22,630 22,900
SUBTOTAL: 292,581 282,387 296,710
OPERATING EXPENSES
67000 Physical Exams 0 0 0
70000 Operating Expenses 85,000 85,000 78,000
71930 Employment Insurance 200 0 0
72000 Office Supplies 0 0 100
73500 Fees 12,000 11,000 11,500
74000 Membership / Dues 600 600 0
76000 Telephone 3,000 3,000 2,400
76200 Conference Expenses 0 0 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 1,000
79000 Utilities 17,000 17,000 16,100
80000 Office Equip Maintenance 400 400 350
81000 Vehicle Maintenance 150 150 1,000
81500 Fuel 1,500 1,500 1,000
81501 CNG Fuel 0 0 0
81900 Vehicle Insurance (1) 400 400 11
82000 Equipment Maintenance 500 500 0
83000 Tools & Equipment 500 500 250
85000 Building Maintenance 100 100 3,750
85200 Janitorial Supplies 0 0 0
87500 Swimming Pool 61,800 45,000 60,251
87600 Movie Night 2,000 1,300 1,905
89150 Refunds 900 900 600
SUBTOTAL: 187,550 168,850 178,218
SUBTOTAL SALARY & OPERATING: 480,131 451,237 474,928
89400 Overhead Charge 80,109 75,140 90,000
89450 Oper. Transfer to Capital Fund 0 0 0
SUBTOTAL : 80,109 75,140 90,000
TOTAL: 560,240 526,378 564,928
CAPITAL OUTLAY
90000 2025-26 0 0 0
SUBTOTAL a: 0 0 0
a. Funded by the General Capital Fund - Parks & Recreation.
SUCCESSOR AGENCY Page - 35
FUND-100 : DEPARTMENT-9100
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 151,755 146,355 146,345
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 3,550 3,550 2,779
62000 FICA 11,881 11,468 10,000
63600 Additional Retirement 5,008 4,830 5,070
64900 Workers Comp. 11,395 10,373 11,100
64920 Health Insurance 23,342 20,306 21,300
64930 Dental Insurance 790 817 800
64940 Vision Insurance 161 161 161
64950 Life Insurance 134 134 125
64960 LTD 282 277 286
64970 Chiro 0 0 0
64980 LTC 214 214 110
65000 Retirement 22,763 21,953 23,100
SUBTOTAL: 231,275 220,436 221,176
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 3,300 3,200 3,300
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: 8,900 8,800 3,300
SUBTOTAL SALARY & OPERATING: 240,175 229,236 224,476
89400 Overhead Charge 40,073 38,172 38,000
TOTAL: 280,248 267,409 262,476
BUDGET SUMMARY Page - 36
GENERAL FUND
2026-27 2025-26 2025-26
GENERAL FUND OPERATING BUDGETED BUDGETED ACTUAL
Total Salaries 7,788,047 7,482,689 7,227,947
Total Burden 5,045,020 4,651,771 4,602,492
Total Operational Costs 3,753,470 3,599,832 3,668,826
Total Salary & Operations 16,586,536 15,734,292 15,499,265 Total Overhead Costs 2,148,446 2,030,178 2,153,956
Total Capital Outlay 3,065,000 2,465,500 1,277,865
TOTAL OPERATING BUDGET: 21,799,983 20,229,970 18,931,087 Total Oper. Transfer 628,261 658,234 677,098
WATER DEPARTMENT Page - 37
FUND-110 : DEPARTMENT-7100
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 576,719 560,669 553,650
60100 Over Time Salaries 12,000 12,000 18,500
61000 Hourly 10,000 10,000 11,500
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 8,500 8,500 9,538
62000 FICA 46,452 45,224 44,000
63600 Additional Retirement 17,470 16,388 18,200
64900 Workers Comp. 44,955 41,295 43,500
64920 Health Insurance 195,499 159,282 157,000
64930 Dental Insurance 7,475 6,831 6,800
64940 Vision Insurance 1,415 1,254 1,270
64950 Life Insurance 659 698 690
64960 LTD 1,574 1,528 1,790
64970 Chiro 231 256 250
64980 LTC 1,276 1,274 1,181
65000 Retirement 86,508 84,100 85,400
67000 Physical Exams 150 150 150
SUBTOTAL: 1,010,883 949,451 953,419
WATER DEPARTMENT Page - 38
FUND-110 : DEPARTMENT-7100
2026-27 2025-26 2025-26
ACCT: OPERATING EXPENSES BUDGETED BUDGETED ACTUAL
68000 Uniforms 2,500 2,100 2,430
69100 Training 1,000 700 900
70000 General Operating Expenses 1,500 1,500 7,800
71930 Employment Insurance 0 0 0
72000 Office Supplies 15,000 11,000 15,100
73000 Subscriptions & Books 0 0 0
73500 State Fees 51,000 46,000 51,000
74000 Memberships & Dues 1,000 1,000 350
75000 Postage 23,000 14,000 22,600
76000 Telephone 6,500 6,500 10,200
76100 Auto Allowance 0 0 0
76200 Conference Expenses 0 0 0
76300 Advertise 0 0 50
77000 Professional Services Legal 10,000 10,000 8,000
77010 Professional Services Eng. 20,000 20,000 7,000
77025 Professional Services Audit 5,100 5,000 4,900
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 10,000 10,000 31,000
77060 Prof. Services Water Analysis 50,000 30,000 45,000 79000 Utilities 390,000 375,000 380,000
79001 Utilities Non Potable 27,000 20,000 25,000
79100 Meter Cellular Service 60,000 60,000 58,900
79500 Water Purchase from SSJID 194,700 172,117 170,000 79600 SSJGSA Share 30,000 30,000 26,218
80000 Office Equipment Maintenance 7,000 7,000 3,500
81000 Vehicle Maintenance 5,000 5,000 10,000
81500 Fuel 25,000 25,000 17,000
81501 CNG Fuel 1,000 500 825
81900 Vehicle Insurance (2) 12,000 12,000 10,737
82000 Equipment Maintenance 6,000 6,000 2,000
83000 Equipment & Tools 8,000 8,000 20,000
84000 System Maintenance 160,000 160,000 250,000
85000 Building Maintenance 2,000 2,000 3,500
85200 Janitorial Supply 100 100 100
85500 Generator Rental 0 0 0
87000 Landscape Maint. 1,000 1,000 200
89000 Street Maint. 0 0 2,500
89150 Refunds 0 0 22,973
89150 Water Conservation Rebate 0 0 0
29007/8 Bond Payment - Principal 635,000 610,000 610,000 89360 Bond Payment - Interest 140,629 165,299 165,299
SUBTOTAL: 1,901,029 1,816,816 1,985,082
SUBTOTAL SALARY & OPERATING: 2,911,912 2,766,267 2,938,502 WATER DEPARTMENT Page - 39
FUND-110 : DEPARTMENT-7100
2026-27 2025-26 2025-26
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 485,848 460,639 470,000
89450 Oper. Transfer to Capital Fund 751,148 913,444 766,274 591,242 SUBTOTAL : 1,236,996 1,374,083 1,236,274
TOTAL: 4,148,908 4,140,350 4,174,776
CAPITAL OUTLAY (a)
90000 2025-26 0 0 0
Truck - Standard Service Bodyb 32,500 0
MSP Tower Graphics Repair a 100,000 0
SCADA Radio System Upgradeb 125,000 0
SUBTOTAL: 257,500 0 0
a. Funded by the Enterprise Capital Fund - Water.
b. Cost split with Sewer Department.
GARBAGE DEPARTMENT Page - 40
FUND-120: DEPARTMENT-7200
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 662,639 686,571 668,300
60100 Over Time Salaries 600 600 2,300
61000 Hourly 20,000 20,000 26,950
61100 Hourly Overtime 0 0 150
61250 Additional Compensation 4,000 4,000 3,221
62000 FICA 52,574 54,405 53,100
63600 Additional Retirement 18,504 18,474 19,626
64900 Workers Comp. 51,301 50,119 52,982
64920 Health Insurance 220,117 234,142 215,245
64930 Dental Insurance 7,814 10,427 2,597
64940 Vision Insurance 1,658 2,029 1,542
64950 Life Insurance 807 872 833
64960 LTD 1,868 1,936 1,856
64970 Chiro 245 246 218
64980 LTC 1,627 1,834 1,661
65000 Retirement 99,396 102,986 99,750
67000 Physical Exams 500 500 905
SUBTOTAL: 1,143,649 1,189,140 1,151,236
OPERATING EXPENSES
68000 Uniforms 3,000 3,000 3,110
69100 Training 1,500 700 3,000
70000 General Operating Expenses 4,500 4,500 4,500
71930 Employment Insurance 0 0 0
72000 Office Supplies 6,500 6,500 5,750
73000 Subscriptions 0 0 0
73500 Fees 4,000 3,000 3,600
74000 Membership Dues/Fees 0 0 0
75000 Postage 16,500 16,500 15,500
76000 Telephone 11,500 8,000 11,121
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 200 200 50
76350 Advertising/Promotional 0 0 0
77000 Professional Services Legal 0 0 700
77025 Professional Services Audit 3,200 3,000 3,100
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 6,000 10,000 5,500
77070 Regulatory Compliance 6,500 6,500 500
78000 Disposal Fee 916,000 898,000 960,000
79000 Utilities 20,000 10,000 20,000
80000 Office Equipment Maintenance 6,000 6,000 5,999
81000 Vehicle Maintenance 100,000 75,000 150,000
81500 Fuel 25,000 25,000 25,446
81501 CNG Fuel 120,000 110,000 118,150
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance - Truck 59,000 59,000 67,000
82000 Equipment Maintenance 12,000 12,000 8,025
83000 Equipment & Tools 7,000 6,000 7,460
84000 System Maintenance 5,000 5,000 0
85000 Building Maintenance 3,000 3,000 10,010
85200 Janitorial Supply 500 500 1,190
87000 Landscape Maintenance 0 0 0
89150 Refunds 0 0 10,000
SUBTOTAL: 1,336,900 1,271,400 1,439,711
SUBTOTAL SALARY & OPERATING: 2,480,549 2,460,540 2,590,947 GARBAGE DEPARTMENT Page - 41
FUND-120: DEPARTMENT-7200
2026-27 2025-26 2025-26
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 413,876 409,729 455,000
89450 Oper. Transfer to Capital Fund 290,575 218,416 19,053 SUBTOTAL : 704,451 628,146 474,053
TOTALS: 3,185,000 3,088,686 3,065,000
CAPITAL OUTLAY (a)
90000 2025-26 0 0 528,733
SUBTOTALS: 0 0 528,733
a. Funded by the Enterprise Capital Fund - Garbage.
RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 42
FUND-130 : DEPARTMENT-7300
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 338,073 328,159 332,000
60100 Over Time Salaries 2,000 2,000 2,000
61000 Hourly 30,000 30,000 25,000
61100 Hourly OT 0 0 0
61250 Additional Compensation 5,000 5,000 2,866
62000 FICA 28,693 27,935 27,226
63600 Additional Retirement 10,395 9,686 10,400
64900 Workers Comp. 27,787 25,525 29,370
64920 Health Insurance 82,996 74,674 86,946
64930 Dental Insurance 2,807 3,008 3,525
64940 Vision Insurance 595 593 710
64950 Life Insurance 379 373 380
64960 LTD 906 868 900
64970 Chiro 87 98 83
64980 LTC 664 629 615
65000 Retirement 50,711 49,224 49,570
67000 Physical Exams 250 250 150
SUBTOTAL: 581,344 558,022 571,741
OPERATING EXPENSES
68000 Uniforms 2,000 2,000 1,575
69100 Training 2,000 750 2,656
70000 General Operating Expenses 5,500 4,000 5,300
71930 Employment Insurance 0 0 0
72000 Office Supplies 6,200 6,200 5,800
73000 Subscriptions 0 0 0
73500 Fees 65,000 63,000 63,500
74000 Membership 800 800 0
75000 Postage 16,000 16,000 15,600
76000 Telephone 4,000 4,000 8,350
76200 Conference Expense 0 0 0
76300 Advertising/Legal 0 0 50
77000 Prof. Services 0 0 650
77010 Prof. Services Engineering 15,000 15,000 15,000
77025 Prof. Services Audit 3,400 3,500 3,300
77030 Prof. Services Computer 0 0 0
77040 Professional Services Other 20,000 20,000 20,000
77060 Sewer Analysis 80,000 75,000 78,000
77070 Regulatory Compliance 5,000 0 5,000
77900 Property Tax Collection Fee 1,500 1,500 1,200
79000 Utilities 165,000 165,000 160,000
80000 Office Equipment Maintenance 6,100 6,100 3,500
81000 Vehicle Maintenance 25,000 25,000 20,500
81500 Fuel 15,000 15,000 9,400
81501 CNG Fuel 12,000 12,000 11,500
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 10,500 10,500 10,532
82000 Equipment Maintenance 5,000 5,000 2,500
83000 Equipment & Tools 4,000 4,000 4,150
84000 System Maintenance 60,000 60,000 125,000
85000 Building Maintenance 3,000 3,000 6,000
85200 Janitorial Supplies 100 100 600
85500 Generator Rental 0 0 0
87000 Landscape Maint. 15,000 15,000 12,700
89000 Street Maint 0 0 0
89150 Refunds 0 0 4,000
29006 Bond Payment - Principal 0 190,000 190,000
89355 Bond Payment - Interest 0 3,990 3,990
SUBTOTAL: 547,100 726,440 790,353
SUBTOTAL SALARY & OPERATING: 1,128,444 1,284,462 1,362,094 RIPON MUNICIPAL SEWER DISTRICT NO. 1 Page - 43
FUND-130 : DEPARTMENT-7300
2026-27 2025-26 2025-26
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 188,279 213,889 195,765
89450 Oper. Transfer to Capital Fund 1,042,607 708,877 733,766 SUBTOTAL : 1,230,886 922,766 929,531
TOTAL: 2,359,330 2,207,227 2,291,625
CAPITAL OUTLAY (a)
90000 2025-26 0 0 234,928
Truck - Standard Service Bodyb 32,500 0
SCADA Radio System Upgradeb 125,000 8,500
Sewer Pond Restoration - 2 Ponds a 60,000
Sludge Disposal a 1,000,000
Disc Plow a 30,000
TOTAL: 1,247,500 8,500 234,928
a. Funded by the Enterprise Capital Fund - Sewer.
b. Cost split with Water Department.
STREET DEPARTMENT Page - 44
FUND-200 : DEPARTMENT-6500
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 262,589 241,878 176,100
60100 Over Time Salaries 500 500 1,000
61000 Hourly 3,000 3,000 8,000
61250 Additional Compensation 5,252 4,838 2,436
62000 FICA 20,758 19,141 14,000
63600 Additional Retirement 6,443 6,254 4,500
64900 Workers Comp. 19,979 17,391 14,000
64920 Health Insurance 59,276 49,553 30,100
64930 Dental Insurance 1,778 1,927 1,100
64940 Vision Insurance 407 398 238
64950 Life Insurance 267 217 122
64960 LTD 718 584 331
64970 Chiro 56 46 33
64980 LTC 739 650 314
65000 Retirement 39,388 36,282 24,150
67000 Physical Exams 300 300 50
SUBTOTAL: 421,450 382,958 276,474
OPERATING EXPENSES
68000 Uniforms 650 600 635
69200 Training 500 500 400
70000 General Operating Expenses 300 300 80
71930 Employment Insurance 0 0 0
72000 Office Supplies 250 250 5
73500 Fees 260 260 200
75000 Postage 40 40 0
76000 Telephone 1,100 1,100 800
76200 Conference Expenses 0 0 0
76300 Advertising/Legal 0 0 0
77000 Professional Services Legal 0 0 0
77010 Professional Services Engineering 5,000 5,000 0
77025 Professional Services Audit 7,400 7,000 7,100
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 5,000 5,000 0
78000 Refuse Disposal Fee 0 0 0
79000 Utilities 19,000 19,000 18,500
80000 Office Equip Maintenance 2,000 2,000 200
81000 Vehicle Maintenance 5,000 5,000 2,000
81500 Fuel 6,000 5,000 5,850
81501 CNG Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (2) 3,500 3,500 3,226
82000 Equipment Maintenance 2,500 2,500 0
83000 Equipment & Tools 2,000 2,000 800
84000 System Maintenance 0 0 0
85000 Building Maintenance 750 750 250
85200 Janitorial Supplies 75 75 50
87000 Landscape Maintenance 50 50 50
87100 Graffiti 50 50 0
89000 Street Maintenance 50,000 50,000 4,500
89000 Sidewalk Maintenance 10,000 2,200
89010 Signal Light Maintenance 25,000 25,000 25,000
89030 Street Signs 10,000 10,000 2,000
SUBTOTAL: 156,425 144,975 73,846
SUBTOTAL SALARY & OPERATING: 577,875 527,933 350,320
STREET DEPARTMENT Page - 45
FUND-200 : DEPARTMENT-6500
2026-27 2025-26 2025-26
ACCT: BUDGETED BUDGETED ACTUAL
89400 Overhead Charge 96,418 87,911 75,800
57060 Oper. Transfer to Landscape District 92,598 73,906 104,266 57060 Oper. Transfer to S&R Reconstruction Fund 636,474 TOTAL: 1,403,365 689,750 530,385
CONSTRUCTION PROJECTS
90000 2025-26 0 0 1,948,508
Asphalt Vibratory Plate Compactor 4,000 0
SUBTOTAL: 4,000 0 1,948,508
TOTAL: 678,293 615,844 2,478,893
581,695 541,939 426,120
LANDSCAPE MAINTENANCE Page - 46
FUND-200 : DEPARTMENT-8136
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 67,581 88,644 58,800
60100 Over Time Salaries 0 0 100
61000 Hourly 20,000 12,000 19,000
61100 Hourly O.T. 0 0 0
61250 Additional Compensation 1,352 1,773 180
62000 FICA 6,803 7,835 5,750
63600 Additional Retirement 2,036 1,377 900
64900 Workers Comp. 6,576 7,133 5,500
64920 Health Insurance 18,029 26,950 16,700
64930 Dental Insurance 611 999 636
64940 Vision Insurance 136 213 133
64950 Life Insurance 86 121 70
64960 LTD 182 250 158
64970 Chiro 40 29 16
64980 LTC 268 545 116
65000 Retirement 10,137 13,297 7,300
67000 Physical Exams 0 0 0
SUBTOTAL: 133,836 161,165 115,358
OPERATING EXPENSES
68000 Uniforms 700 700 300
69100 Training 0 0 0
70000 General Operating 0 0 0
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 0 0 0
76300 Advertise Legal 0 0 0
79000 Utilities 100 0 50
80000 Office Equipment Maintenance 0 0 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 500 300 350
81501 CNG Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 25 25 0
82000 Equipment Maintenance 100 100 0
83000 Equipment & Tools 200 200 500
84000 System Maintenance 0 0 0
85000 Building Maintenance 0 0 0
85200 Janitorial Supplies 0 0 0
87000 Landscape Maintenance 160,000 160,000 160,000
SUBTOTAL: 161,625 161,325 161,201
SUBTOTAL SALARY & OPERATING: 295,461 322,490 276,559
89400 Overhead Charge 49,297 53,701 55,000
TOTAL : 344,758 376,191 331,559
STA DEPARTMENT Page - 47
FUND-270 : DEPARTMENT-6610
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 0 0 500
60100 Overtime 0 0 0
61000 Hourly 500 500 0
61250 Additional Compensation 0 0 0
62000 FICA 38 38 64
63600 Additional Retirement 0 0 27
64900 Workers Comp. 38 35 67
64920 Health Insurance 0 0 16
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 0 125
SUBTOTAL: 576 574 801
OPERATING EXPENSES
67000 Physical Exams 10 10 0
68000 Uniforms 10 10 3
70000 General Operating Expenses 25 25 0
71930 Employment Insurance 0 0 2
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 900 800 800
79000 Utilities 60 60 0
80000 Office Equipment Maintenance 20 20 0
81000 Vehicle Maintenance 1,500 1,500 500
81500 Fuel 500 500 0
81501 CNG Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance (1) 1,600 1,600 1,414
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: 4,956 4,856 2,719
SUBTOTAL SALARY & OPERATING: 5,532 5,430 3,520
89400 Overhead Charge 923 904 1,400
CAPITAL OUTLAY
90000 2025-26 0 0 0
SUBTOTAL: 0 0 0
TOTAL: 6,455 6,334 4,920
BLOSSOM EXPRESS Page - 48
FUND-270: DEPARTMENT-6650
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 4,927 5,910 7,000
60100 Over Time Salaries 50 50 0
61000 Hourly 35,000 1,500 0
61250 Additional Compensation 99 118 0
62000 FICA 3,066 580 520
63600 Additional Retirement 163 195 225
63700 Deferred Comp 0 0 0
64900 Workers Comp. 3,002 529 520
64920 Health Insurance 1,287 1,734 2,520
64930 Dental Insurance 37 56 75
64940 Vision Insurance 9 13 16
64950 Life Insurance 6 8 11
64960 LTD 14 17 23
64970 Chiro 3 3 3
64980 LTC 10 13 17
65000 Retirement 739 886 1,050
67000 Physical Exams 0 0 0
SUBTOTAL: 48,412 11,612 11,980
OPERATING EXPENSES
70000 General Operating Expenses 80,000 34,000 31,000
71930 Employment Insurance 0 0 0
72000 Office Supplies 100 100 0
73500 Fees 100 100 75
74000 Memberships & Dues 0 0 0
75000 Postage 50 50 0
76000 Telephone 10 10 75
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 900 800 800
77030 Professional Services Computer 0 0 0
77040 Professional Services Other 10,000 25,000 10,000
81000 Vehicle Maintenance 2,500 15,000 2,500
81501 CNG Fuel 10,000 9,000 9,500
81900 Vehicle Insurance 9,000 9,000 8,168
82000 Equip Maintenance 0 0 0
83000 Tools and Equipment 100 100 0
SUBTOTAL: 113,260 93,660 62,118
SUBTOTAL SALARY & OPERATING: 161,672 105,272 74,098
89400 Overhead Charge 26,975 17,530 22,500
TOTAL: 188,646 122,801 96,598
CAPITAL OUTLAY
90000 2025-26 0 0 0
9 Person CNG Van 43,000 43,000
SUBTOTAL: 43,000 43,000 0
REDEVELOPMENT AGENCY Page - 49
FUND-450 : DEPARTMENT-9100
2026-27 2025-26 2025-26
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 1,516,400 867,150 867,150
77050 Administrative Fee 250,000 250,000 250,000
77040 Professional Fees 10,000 17,000 6,850
SUBTOTAL: 1,776,400 1,134,150 1,124,000
TOTAL: 1,776,400 1,134,150 1,124,000
CDBG Page - 50
FUND-600 : DEPARTMENT- 6220
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 891 824 3,212
60100 Over Time Salaries 300 300 0
61000 Hourly 0 0 0
61250 Additional Compensation 18 16 0
62000 FICA 92 87 245
63600 Additional Retirement 0 0 57
64900 Workers Comp. 89 80 259
64920 Health Insurance 168 146 598
64930 Dental Insurance 5 5 20
64940 Vision Insurance 1 1 5
64950 Life Insurance 1 1 4
64960 LTD 3 2 12
64970 Chiro 0 0 0
64980 LTC 2 2 7
65000 Retirement 134 124 279
SUBTOTAL: 1,703 1,588 4,700
OPERATING EXPENSES
69100 Training 0 0 0
70000 General Operating Expenses 8,500 8,500 6,063
70000 Bethany Homes - Meals on Wheels 5,500 5,500 0
70000 SJC - Meals on Wheels 0 0 0
76300 Advertising/Legal 200 200 299
77040 Prof. Services Other 0 0 10,500
SUBTOTAL: 14,200 14,200 16,862
SUBTOTAL SALARY & OPERATING: 15,903 15,788 21,562
89400 Overhead Charge 0 0 0
TOTAL: 15,903 15,788 21,562
CAPITAL OUTLAY
90000 2025-26 0 0 62,807
SUBTOTAL: 0 0 62,807
TOTAL: 15,903 15,788 84,369
DUTCH MEADOWS MAINTENANCE DIST. Page - 51
FUND-710 : DEPARTMENT-8110
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,268
61000 Hourly 0 0 0
61250 Additional Compensation 22 21 0
62000 FICA 87 82 93
63600 Additional Retirement 37 35 42
64900 Workers Comp. 83 74 102
64920 Health Insurance 270 239 283
64930 Dental Insurance 9 9 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 3 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 190
SUBTOTAL: 1,792 1,673 2,000
OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 3
76300 Advertising Legal 65 65 49
77000 Prof. Services Legal 100 100 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 45
79000 Utilities 100 126 5
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
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 8,400
SUBTOTAL: 9,035 9,061 8,556
SUBTOTAL SALARY & OPERATING: 10,827 10,734 10,555
89400 Overhead Charge 1,806 1,787 2,863
TOTAL : 12,633 12,521 13,418
COUNTRY WOODS MAINTENANCE DIST. Page - 52
FUND-720 : DEPARTMENT-8120
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,694
61000 Hourly 0 0 196
61250 Additional Compensation 22 21 0
62000 FICA 87 82 141
63600 Additional Retirement 37 35 55
64900 Workers Comp. 83 74 152
64920 Health Insurance 270 239 483
64930 Dental Insurance 9 9 18
64940 Vision Insurance 2 2 4
64950 Life Insurance 1 1 2
64960 LTD 3 3 5
64970 Chiro 0 0 1
64980 LTC 1 1 5
65000 Retirement 167 157 254
SUBTOTAL: 1,792 1,673 3,010
OPERATING EXPENSES
68000 Uniforms 25 25 7
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 4
76300 Advertising Legal 65 65 49
77000 Prof. Services Legal 100 100 0
77040 Prof. Services Other 0 0 0
77900 Tax Collection Fee 100 100 78
79000 Utilities 650 650 611
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
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 12,090 11,798
SUBTOTAL SALARY & OPERATING: 13,882 13,763 14,808
89400 Overhead Charge 2,316 2,292 2,840
TOTAL : 16,198 16,055 17,648
FARMLAND ESTATES MAINTENANCE DIST Page - 53
FUND- 730: DEPARTMENT-8130
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,351
61000 Hourly 0 0 0
61250 Additional Compensation 22 21 0
62000 FICA 87 82 100
63600 Additional Retirement 37 35 44
64900 Workers Comp. 83 74 109
64920 Health Insurance 270 239 347
64930 Dental Insurance 9 9 13
64940 Vision Insurance 2 2 3
64950 Life Insurance 1 1 2
64960 LTD 3 3 4
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 203
SUBTOTAL: 1,792 1,673 2,178
OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 3
76300 Advertising Legal 60 60 49
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 33
79000 Utilities 100 100 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
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 5,900
SUBTOTAL: 5,930 5,930 6,039
SUBTOTAL SALARY & OPERATING: 7,722 7,603 8,217
89400 Overhead Charge 1,288 1,266 1,377
TOTAL : 9,010 8,869 9,595
JACOBS LANDING Page - 54
FUND- 740: DEPARTMENT-8140
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,173
61000 Hourly 0 0 0
61250 Additional Compensation 22 21 0
62000 FICA 87 82 86
63600 Additional Retirement 37 35 39
64900 Workers Comp. 83 74 95
64920 Health Insurance 270 239 283
64930 Dental Insurance 9 9 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 3 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 176
SUBTOTAL: 1,792 1,673 1,872
OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 60 60 49
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 24
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
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 3,785
SUBTOTAL SALARY & OPERATING: 6,256 6,137 5,658
89400 Overhead Charge 1,044 1,022 1,054
TOTAL : 7,300 7,159 6,712
CAROLINA'S Page - 55
FUND- 750: DEPARTMENT- 8150
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,173
60100 Overtime 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 22 21 0
62000 FICA 87 82 86
63600 Additional Retirement 37 35 39
64900 Workers Comp. 83 74 95
64920 Health Insurance 270 239 283
64930 Dental Insurance 9 9 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 3 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 176
SUBTOTAL: 1,792 1,673 1,872
OPERATING EXPENSES
68000 Uniforms 15 15 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 50 50 49
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 150 150 145
79000 Utilities 7,500 7,500 6,848
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 3,500 4,000 3,204
SUBTOTAL: 11,465 11,965 10,302
SUBTOTAL SALARY & OPERATING: 13,257 13,638 12,174
89400 Overhead Charge 2,212 2,271 2,268
TOTAL : 15,468 15,909 14,443
BOESCH-KINGERY MAINTENANCE DIST Page - 56
FUND- 760: DEPARTMENT- 8160
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,173
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 22 21 0
62000 FICA 87 82 86
63600 Additional Retirement 37 35 39
64900 Workers Comp. 83 74 95
64920 Health Insurance 270 239 283
64930 Dental Insurance 9 9 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 3 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 176
SUBTOTAL: 1,792 1,673 1,872
OPERATING EXPENSES
68000 Uniforms 20 20 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 60 60 49
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 49
81502 Fueling Station Maintenance 0 0 0
83000 Tools & Equipment 50 50 0
87000 Landscape Maint. 10,000 9,500 9,821
SUBTOTAL: 10,640 10,140 9,987
SUBTOTAL SALARY & OPERATING: 12,432 11,813 11,859
89400 Overhead Charge 2,074 1,967 2,210
TOTAL : 14,506 13,780 14,069
MAIN STREET MAINTENANCE DISTRICT Page - 57
FUND- 770: DEPARTMENT- 8170
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 26,729 18,305 35,900
60100 Salaries O.T. 0 0 0
61000 Hourly 8,000 8,000 5,200
61250 Additional Compensation 535 366 0
62000 FICA 2,698 2,040 3,300
63600 Additional Retirement 75 51 160
64900 Workers Comp. 2,608 1,864 3,200
64920 Health Insurance 9,486 6,020 12,500
64930 Dental Insurance 362 266 500
64940 Vision Insurance 69 49 100
64950 Life Insurance 34 24 50
64960 LTD 75 51 100
64970 Chiro 22 14 25
64980 LTC 76 55 100
65000 Retirement 4,009 2,746 5,700
SUBTOTAL: 54,777 39,851 66,835
OPERATING EXPENSES
68000 Uniforms 125 125 160
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 0
76300 Advertising Legal 60 60 0
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 110 110 103
79000 Utilities 100 100 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 60
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 200 200 0
87000 Landscape Maint. 5,000 5,000 2,500
SUBTOTAL: 5,895 5,895 2,823
SUBTOTAL SALARY & OPERATING: 60,672 45,746 69,658
89400 Overhead Charge 10,123 7,618 14,700
TOTAL : 70,795 53,364 84,358
CORNERSTONE MAINTENANCE DISTRICT Page - 58
FUND- 771: DEPARTMENT- 8171
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,173
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 22 21 0
62000 FICA 87 82 86
63600 Additional Retirement 37 35 39
64900 Workers Comp. 83 74 95
64920 Health Insurance 270 239 283
64930 Dental Insurance 9 9 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 3 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 176
SUBTOTAL: 1,792 1,673 1,872
OPERATING EXPENSES
68000 Uniforms 25 25 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 100 100 49
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 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
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 9,324
SUBTOTAL: 10,375 10,375 9,569
SUBTOTAL SALARY & OPERATING: 12,167 12,048 11,442
89400 Overhead Charge 2,030 2,006 2,132
TOTAL : 14,196 14,054 13,574
VINEYARDS MAINTENANCE DISTRICT Page - 59
FUND- 772: DEPARTMENT- 8172
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,184
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 0
61250 Additional Compensation 22 21 0
62000 FICA 87 82 87
63600 Additional Retirement 37 35 39
64900 Workers Comp. 83 74 95
64920 Health Insurance 270 239 288
64930 Dental Insurance 9 9 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 3 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 178
SUBTOTAL: 1,792 1,673 1,892
OPERATING EXPENSES
68000 Uniforms 40 40 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 2
76300 Advertising Legal 100 100 49
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 2,500 2,318
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
81502 Fueling Station Maintenance 0 0 0
82000 Equipment Maintenance 0 0 0
83000 Tools & Equipment 100 100 0
87000 Landscape Maint. 40,000 32,000 40,000
SUBTOTAL: 43,440 35,440 42,822
SUBTOTAL SALARY & OPERATING: 45,232 37,113 44,714
89400 Overhead Charge 7,547 6,180 14,000
TOTAL : 52,778 43,293 58,714
ALEXANDRA MAINTENANCE DISTRICT Page - 60
FUND- 773: DEPARTMENT- 8173
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 1,110 1,049 1,173
60100 Salaries O.T. 0 0 0
61000 Hourly 0 0 104
61250 Additional Compensation 22 21 0
62000 FICA 87 82 94
63600 Additional Retirement 37 35 39
64900 Workers Comp. 83 74 103
64920 Health Insurance 270 239 283
64930 Dental Insurance 9 9 11
64940 Vision Insurance 2 2 2
64950 Life Insurance 1 1 1
64960 LTD 3 3 3
64970 Chiro 0 0 1
64980 LTC 1 1 2
65000 Retirement 167 157 176
SUBTOTAL: 1,792 1,673 1,993
OPERATING EXPENSES
68000 Uniforms 25 25 5
70000 Operating Expenses 0 0 0
71930 Employment Insurance 0 0 3
76300 Advertising Legal 100 100 49
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 56
79000 Utilities 50 50 0
81000 Vehicle Maintenance 0 0 0
81500 Fuel 100 100 49
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 3,384
SUBTOTAL: 4,575 4,575 3,545
SUBTOTAL SALARY & OPERATING: 6,367 6,248 5,538
89400 Overhead Charge 1,062 1,040 1,032
TOTAL : 7,429 7,288 6,570
RIPON LIGHTING DISTRICT Page - 61
FUND- 780: DEPARTMENT- 8180
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 32,741 29,716 24,016
60100 Salaries O.T. 0 0 0
61000 Hourly 400 400 0
61250 Additional Compensation 655 594 0
62000 FICA 2,585 2,349 1,813
63600 Additional Retirement 0 0 742
64900 Workers Comp. 2,488 2,134 1,935
64920 Health Insurance 7,619 1,189 2,457
64930 Dental Insurance 246 45 116
64940 Vision Insurance 55 10 24
64950 Life Insurance 44 6 11
64960 LTD 91 21 33
64970 Chiro 9 2 5
64980 LTC 60 32 26
65000 Retirement 4,911 4,457 3,400
SUBTOTAL: 51,906 40,956 34,577
OPERATING EXPENSES
68000 Uniforms 150 150 92
70000 Operating Expenses 100 100 0
71930 Employment Insurance 0 0 50
72000 Office Supplies 50 50 0
73500 Fees 1,030 1,030 820
75000 Postage 0 0 0
76000 Telephone 850 850 241
76200 Conference Expenses 0 0 155
76300 Advertising Legal 130 130 112
77000 Prof. Services Legal 0 0 0
77010 Prof. Services Engineering 0 0 0
77040 Prof. Services Other 0 0 0
77900 Property Tax Collection Fee 4,000 4,000 2,990
79000 Utilities 185,000 185,000 178,567
80000 Office Equip Maint 0 0 0
81000 Vehicle Maintenance 3,000 3,000 1,109
81500 Fuel 3,000 3,000 1,500
81501 CNG Fuel 0 0 0
81502 Fueling Station Maintenance 0 0 0
81900 Vehicle Insurance 700 700 591
82000 Equipment Maintenance 300 300 0
83000 Tools & Equipment 300 300 2,500
84000 System Maintenance 100 100 0
89000 Street Maintenance 200 200 0
89010 Signal Light Maintenance 6,000 5,000 6,000
89030 Street Signs Maintenance 0 0 0
89100 Street Light Maintenance 35,000 25,000 60,000
89375 Municipal Finance Rental 0 0 0
SUBTOTAL: 239,910 228,910 254,727
SUBTOTAL SALARY & OPERATING: 291,816 269,866 289,304
89400 Overhead Charge 48,689 44,938 55,000
TOTAL : 340,505 314,805 344,304
CAPITAL PROJECTS Page - 62
FUND-900 : DEPARTMENT- Various
2026-27 2025-26 2025-26
ACCT: SALARIES & WAGES BUDGETED BUDGETED ACTUAL
60000 General Salaries 134,333 125,699 130,757
60100 Over Time Salaries 0 0 0
61000 Hourly 0 0 563
61250 Additional Compensation 2,687 2,514 0
62000 FICA 10,482 9,808 9,141
63600 Additional Retirement 3,870 3,601 3,287
64900 Workers Comp. 10,086 8,909 9,479
64920 Health Insurance 24,883 22,528 22,165
64930 Dental Insurance 753 776 983
64940 Vision Insurance 177 177 200
64950 Life Insurance 131 131 120
64960 LTD 345 309 316
64970 Chiro 0 0 31
64980 LTC 200 200 154
65000 Retirement 20,150 18,855 19,614
SUBTOTAL: 208,097 193,507 196,810
OPERATING EXPENSES
70000 General Operating Expenses 0 0 0
71930 Employment Insurance 0 0 244
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 26,909
77010 Prof. Services Engineering 165,000 165,000 7,600
77030 Professional Services Computer 500 500 0
77040 Professional Services Other 45,000 45,000 22,267
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 57,019
SUBTOTAL SALARY & OPERATING: 418,897 404,307 253,829
89400 Overhead Charge 69,892 67,325 36,682
CAPITAL PROJECTS
90000 2025-26 0 0 972,936
Affordable Housing Project Design a 200,000 200,000
Well 9 Rehabilitation b 500,000 200,000
Well 3 Treatment b 500,000 200,000
Headworks Screen Collector (24-25) c 90,000 90,000
River Road Overlay (24-25) d 1,000,000 1,000,000
River/N Ripon Signalized Intersection e 3,000,000 0
SUBTOTAL: 5,290,000 1,690,000 972,936
TOTAL: 5,778,790 2,161,632 1,263,446
Note(s):
a. Funded by City Affordable Housing fund.
b. Funded by Water Enterprise Capital fund.
c. Funded by Sewer Enterprise Capital fund.
d. Funded by Street & Road fund.
e. Funded by AB1600 Transportation fund.
BUDGET TOTALS Page - 63
2026-27 2025-26 2025-26
BUDGETED BUDGETED ACTUAL
Total Salaries 10,075,907 9,707,262 9,368,199
Total Burden 6,429,916 5,971,078 5,864,733
Total Operational 8,557,584 8,383,149 8,621,690
Total Overhead 3,560,145 3,414,195 3,565,579
Sub-Total 28,623,553 27,475,683 27,420,201
Capital Outlay 9,907,000 4,207,000 5,025,777
Redevelopment Enforceable Obligations 1,776,400 1,134,150 1,124,000 Total Budget 40,306,953 32,816,833 33,569,978
Total Transfers 2,805,189 2,572,878 2,300,457
CHART OF RECEIPTS Page - 64
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
ACCOUNT 2026-27 2025-26
100 GENERAL FUND:
Taxes
41010 Property Tax Current Secured 2,260,229 2,178,624
41011 Property Tax-Current Unsecured 182,229 161,624
41012 SB813 Taxes 75,000 75,000
41021 Property Tax-Prior Unsecured 2,000 4,000
41025 Prop Tax Redevelopment 450,000 515,000
41030 Homeowner's Relief 12,000 11,000
41035 Documentary Transfer Tax 75,000 75,000
41040 Property Tax - Interest & Penalty 25,000 25,000
42100 Hotel - Motel Tax 191,704 187,945
47100 Vehicle (In Lieu) - Normal 26,250 25,000
47200 Vehicle (In Lieu) - VLF & Prop Tax Swap 2,310,000 2,200,000 47300 Sales Tax 4,250,000 4,100,000
47301 SB509 - Prop 172 Funds 129,409 127,497
47305 Sales Tax In Lieu - triple flip 0 0
SUBTOTAL: 9,988,821 9,685,690
Franchise Fees
43010 PG&E Gas 102,266 98,133
43100 Electric - PG&E / MID 377,066 364,682
43200 Cable T.V. 95,266 89,682
43300 Commercial Garbage 145,266 139,682
SUBTOTAL: 719,864 692,177
License
44010 Business License 265,000 260,000
44020 Massage Permits 750 742
44050 Home Occupation 30,000 28,000
108-44100 Dog Licenses 10,000 10,000
44200 Bike Licenses 15 15
SUBTOTAL: 305,765 298,757
Page - 65
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2026-27 2025-26
Fees
51500 Planning Fees 30,000 50,000
51505 Code Enforcement 5,000 10,000
51600 Engineering Fees 30,000 230,000
51650 GIS Fees 0 0
51655 Transportation Permit Fees 6,000 5,000
SUBTOTAL: 71,000 295,000
Permits
45000 Building Permits 285,000 650,000
45005 Building Permits Software 30,000 20,000
45800 SMIP 8,000 14,500
45810 Building Standards Fund 2,000 3,000
SUBTOTAL: 325,000 687,500
Police Activity Revenue
47302 AB3229 - COPS 210,000 210,000
108-49001 Impound Dog 3,000 2,000
49005 Fingerprint 3,000 5,000
49010 Police Reports 0 30
49020 Reimbursement Police 80,000 80,000
49025 Range Rent 14,300 14,300
49026 Parking Permit Program 100 250
107-49030 Auto Theft Fund 0 0
105-49035 Abandoned Vehicle Abatement Prog. 200 7,310
49600 Traffic 12,000 12,000
49610 Parking 25,000 25,000
49620 Court Fine-Penalty 500 0
49640 Proof of Correction 200 175
49650 Booking Fees Recovery 500 500
49660 Fees Alcohol Lab 400 400
49670 Fees Red Light Surcharge 11,000 11,000
49680 Domestic Violence Registration 0 0
49690 Towed Vehicle 15,000 15,000
49720 Reimbursement Traffic-Safety 2,000 1,500
106-49882 Drug Seizure Fund + Interest 1,250 1,250
108-49883 Spay & Neuter 1,500 1,500
108-49884 Rabies/Misc Shots 150 150
108-49885 Animal Shelter Donation 1,500 4,000
49885 Lathrop Dispatch 1,325,000 1,290,000
49886 Escalon Dispatch 186,000 180,500
49887 Police Training 19,663 19,663
49888 Cadet Grants 0 10,185
109-49102 Police Grants 0 1,280
49889 Christmas Fund 0 0
49890 Donation 0 7,784
49905 Donation-YPAC 0 0
108-49895 AVID 250 400
108-49900 Animal Adoption 0 0
SUBTOTAL: 1,912,513 1,901,177
Page - 66
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2026-27 2025-26
Miscellaneous
51200 CNG Income 208,000 202,000
51250 Fuel Income 40,000 37,000
51300 Golf Lease Revenue 132,000 130,000
51550 Fireworks Booth Income 0 0
51900 Misc. Revenue 453,385 150,000
51901 W/Comp Third Party Cks 0 3,000
51905 Transfer From General Capital 0 0
51906 Cash Over/Short 0 500
51915 State Mandate Reimbursement 15,000 25,000
51930 Return Check Fee 300 250
51935 Overhead Recovery 1,411,699 1,350,000
51955 Almond Crop Income 0 0
51966 Donations 0 0
150-53000 Community Center Rental 70,000 68,000
53005 House Rental 10,200 10,200
53010 PAL Bldg Rental 52,000 49,500
53030 Gazebo Rental 4,500 3,500
53040 Council Chamber Rental 0 40
53051 Sprint/NEXTEL 15,000 14,000
53052 Cellular One - AT&T Rent 17,000 16,000
53053 T-Mobile Rent 0 0
53056 Ag Land Rental 0 0
53060 Stouffer Hall Rental 17,000 15,000
53065 Rental - Misc 20,000 18,000
54000 Interest 300,000 300,000
54001 Interest Other 0 1,200
54010 G.F. Mitigation Interest Transfer 0 0
54020 GAP ++ Interest 6,500 5,000
56000 Benefit District Pass Thru 10,000 0
57000 Housing/Loan Income 46,500 46,500
COVID-19 Cares Act Funding 0 0
57025 Successor Agency Admin Fee 250,000 250,000
SUBTOTAL: 3,079,084 2,694,690
300 RECREATION
51400 Recreation Fees 0 0
51410 Concessions 0 0
51415 Field Rent - Mistlin BB Fields 198,000 189,800
51420 Baseball Sponsor 7,500 7,750
51421 Basketball Sponsor 750 750
51422 Flag Football Sponsor 4,000 4,000
51425 Soccer Sponsor 12,000 11,500
51430 Vender Permit 3,000 3,000
51440 Concessions - Mistlin Sports Park 22,500 22,500
51450 Field Rent - Mistlin Soccer Fields 105,000 100,000 51455 Field Rent - Veterans & Stouffer Parks 20,000 30,000 51456 Field Rent - Mistlin Indoor Sports Facility 130,000 125,000 52XXX Activities/Classes 310,000 300,000
54000 Interest 0 0
812,750 794,300
100-51938 General Fund Department Recovery 2,148,446 2,100,000 TOTAL GENERAL FUND REVENUE: 19,363,243 19,149,290
Page - 67
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2026-27 2025-26
110 WATER SUPPLY FUND: Charges for Current Services
51000 Water Revenue 4,126,408 3,967,644
51010 Consumer Deposits 0 0
51011 Water Turn Off 500 500
51900 Misc. Revenue 500 550
54000 Interest 20,000 30,000
54002 Bond Interest Income 1,500 1,050
TOTAL: 4,148,908 3,999,744
********
120 GARBAGE FUND: Charges for Current Services
51100 Garbage Revenue 3,172,000 3,050,000
51190 Garbage Misc. 8,000 8,000
54000 Interest 5,000 7,000
TOTAL: 3,185,000 3,065,000
********
130 SEWER FUND:
41010 Property Taxes - Secured 88,200 84,000
41011 Property Taxes - Unsecured 5,000 5,000
41012 SB813 Taxes 2,000 2,000
41020 Prior Secured 0 0
41021 Prior Unsecured 200 150
41025 Property Taxes - Redev Addl 130,000 125,000
41026 Property Taxes - LMIHF Addl 0 0
41030 Homeowner Relief 400 400
41040 Interest & Penalty 1,000 1,000
51200 Sewer User Charge 2,112,530 2,050,925
51900 Misc. Revenue 0 150
53300 80% Golf Lease Revenue 0 0
54000 Interest 20,000 23,000
54001 Bond Interest Income 0 0
TOTAL: 2,359,330 2,291,625
Page - 68
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2026-27 2025-26
200 TRAFFIC & SAFETY:
47305 AB2928 - Prop. 42 0 0
47310 Curb & Gutter 0 8,000
51900 Miscellaneous 0 15,000
54000 Interest for All Street Funds 200,000 255,000
55000 Grants 0 0
200,000 278,000
203 HIGHWAY USERS TAX 2103 FUNDS
47310 Highway Users Tax 2103 158,258 154,010
54000 Interest 1,500 2,000
159,758 156,010
210 HIGHWAY USERS TAX 2105 FUNDS
47350 Highway Users Tax 2105 103,438 101,222
54000 Interest 1,500 2,000
104,938 103,222
220 HIGHWAY USERS TAX 2106 FUNDS
47400 Highway Users Tax 2106 67,966 66,588
54000 Interest 1,000 1,500
68,966 68,088
230 HIGHWAY USERS TAX 2107 FUNDS
47500 Highway Users Tax 2107 138,250 135,193
54000 Interest 5,000 10,000
143,250 145,193
240 HIGHWAY USERS BICYCLE TAX 2107.5 FUNDS
47600 Highway Users Bicycle Tax 2107.5 4,000 4,000
54000 Interest 100 110
4,100 4,110
Page - 69
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2026-27 2025-26
250 MEASURE "K" FUNDS
47650 Measure "K" Funds 375,000 375,000
54000 Interest 35,000 75,000
410,000 450,000
260 COG ALLOTMENT LTF FUNDS
46000 General LTF Funds 799,803 849,404
47601 Bike & Pedestrian 24,840 24,533
54000 Interest 8,100 10,000
832,743 883,937
270 COG ALLOTMENT - TRANSPORTATION
46000 COG Allotment - LTF Transit Set Aside 266,600 269,593 46060 MKR Transit Assistance 60,000 17,612
49700 Bus Fare 1,000 1,015
49800 Blossom Express Bus Fare 1,000 1,000
FTA 5311 122,000 85,000
54000 Interest 15,000 20,150
465,600 394,370
246 SB1 STREET & ROAD TAX
47306 Road Maintenance & Rehabilitation 449,842 420,960 54000 Interest 15,000 30,000
47306 Loan Repayment 0 0
464,842 450,960
********
450 REDEVELOPMENT AGENCY
41005 Property Taxes - Enforceable Obligations 1,776,400 1,132,213 51900 Misc. Revenue 0 0
54000 Interest 4,003 202,435
54001 Interest - Restricted Funds 0 0
54006 Bond Interest 6,186 1
1,786,589 1,334,649
Page - 70
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2026-27 2025-26
600 CDBG:
40700 CDBG Public Service Grant 15,886 12,720
Capital Grant 180,000 0
54000 Interest 0 0
195,886 12,720
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 10,344
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 18,000 17,000
41011 Property Tax - Current Unsecured 1,000 1,000
41012 SB-813 100 750
41021 Property Tax - Prior Unsecured 10 15
41025 Property Tax - Redevelopment Add'l 32,000 31,500
41030 Homeowner's Relief 100 85
41040 Interest & Penalty 1,500 1,650
51900 Misc Revenue 0 0
41085 Assessment Charge 282,000 278,000
SUBTOTAL: 334,710 330,000
Page - 71
ESTIMATED ACTUAL
RECEIPTS RECEIPTS
2026-27 2025-26
9 CAPITAL FUNDS:
50010 Water Fee 110,000 400,000
50010 SSJID Water Connection Fee 15,000 15,000
51020 Water Meter Surcharge 0 2,500
50020 Refuse Fee 10,000 20,000
50040 Parks Fee 35,000 250,000
50050 Circulation Fee 0 0
50103 Mitigation Fee 50,000 225,000
50110 RTIF 100,000 120,000
51900 Grants 0 304,889
54000 Interest 680,000 1,016,373
56050 Economic Development 0 0
56052 North Pointe Specific Plan 0 100,000
57001 Library Fee 2,000 10,000
57002 Police Fee 9,000 1,500
57003 City Hall Fee 9,000 0
57003 Transportation Fee 230,000 600,000
57004 Storm Drain Fee 62,000 150,000
57005 Sewer Fee 150,000 350,000
57006 Corp Yard 40,000 100,000
57007 Underground Utilities 0 0
Total Capital Fees 1,502,000 3,665,262