City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 08/11/2026
Subject: Street & Road Funds transfers
RECOMMENDED ACTION:
Approve this resolution for the fiscal year 2025-2026 to transfer certain street & road restricted municipal funds to the Street & Road Operating Fund and Street & Road Reconstruction Fund to offset street and road maintenance and repairs expenses that were allocated to these funds during the 2025-2026 fiscal year.
BACKGROUND:
The City receives street and road operating revenue from various sources (e.g., Highway User Tax, Senate Bill 1, Measure K Renewal, Local Transportation Fund, etc.) that is used to maintain the City’s streets and roads. The revenue is tracked in separate funds by the source of the revenue.
At the March 2023 Strategic Planning meeting, the City Council established a policy to transfer 50% of the net of the annual street and road operating income and day-to-day expenses (not including grants, reserve transfers, or capital projects) to the Street & Road Reconstruction Fund to be used for future road reconstruction projects.
During the year, all street and road operating expenditures are tracked through the Street & Road Operating Fund or Street & Road Reconstruction Fund, depending on the scope of the expense.
In addition to the normal operating revenue and expenditures, the City receives grants, interest, and other reimbursements that are also tracked as part of the City’s Street & Road Operating Fund.
At the end of the fiscal year, staff analyzes the expenses that have been allocated to the Street & Road Operating Fund or Street & Road Reconstruction Fund and transfers dollars from the individual revenue funds to these funds to cover the annual net expenditures (after grants, interest, and other reimbursements are accounted for).
DISCUSSION/ANALYSIS:
Table 1 summarizes the fiscal year 2025-2026 cash flow, recommended transfers, and ending balances for the street and road funds.
Table 1
FY 2025-26
Fund Beginning
Balance
Operating
Income
Operating
Expenses
Capital
Expense
Balance
Prior to
Transfer
Transfers Ending
Balance
Street & Road Operating $ 0 $29,018 ($669,087) ($1,590,462) ($2,230,531) $2,230,531 $ 0 COG/LTF $44,274 $898,174 $0 $0 $942,448 ($942,448) $ 0
Measure K $4,041,477 $484,607 $0 $0 $4,526,084 ($1,635,768) $2,890,316 Senate Bill 1 Tax $0 $454,812 $0 $0 $454,812 $0 $454,812 Highway User Taxes1
$43,272 $461,740 $0 $0 $505,012 ($505,012) $ 0
Street & Road Reserve $3,831,520 $317,415 $0 $0 $4,148,935 $0 $4,148,935 Street & Road
Reconstruction Fund $1,894,872 $50,016 $0 ($266,271) $1,678,617 $753,013 $2,431,630 TOTALS $9,855,415 $2,695,782 ($669,087) ($1,856,733) $10,025,377 ($99,684)2 $9,925,693
1. Summary of five Highway User Tax sources.
2. Net transfer includes $99,684 transferred to Landscape Maintenance Districts to cover deficits. See table 3 below for details.
For fiscal year 2025-2026, there is recommended a total of $2,983,544 to be transferred. Of this amount, $2,230,531 is transferred from certain street and road revenue sources to the Street & Road Operating Fund to cover the fiscal year 2025-2026 expenditures, including the Landscape Maintenance District expenditures.
Also, $753,013 is being transferred to the Street & Road Reconstruction Fund from certain street and road revenue sources to cover the fiscal year 2025-2026 expenditures that were allocated to this fund, according to City Council policy.
Table 2 summarizes the Fiscal Year 2025-2026 operating expenses of $669,087 and capital expenses of $1,856,733.
Table 2
FY 2025-2026 FY 2024-2025 Description
Operational Expenses
Public Works – Street &
Road Maintenance
$299,442 $357,916 Pothole repair, replace signs, striping, crack sealing (see attached map).
Public Works –
Landscape Maintenance
$333,815 $310,104 Maintain landscaping in areas not included in Landscape Districts.
Administration $28,342 $26,775 Prepare necessary claims and audits.
Engineering $7,488 $13,154 Prepare engineering reports, studies, and grant applications.
Total Operational Expenses $669,087 $707,949
Capital Expenses
Sidewalk Repairs $18,936 $16,873 Began tracking sidewalk repair expenses in 24/25.
Capital Projects1 $1,837,797 $1,892,218
Total Capital Expenses $1,856,733 $1,909,091
1. Capital Projects for Fiscal Year 2025-2026 include Ripona Resurface Project ($1,577,882); Landscape Rehab Project ($235,323); Ripona Safe Routes to Schools ($3,098); and equipment purchased ($21,494). Capital Projects for Fiscal Year 2024-2025 include Lower Stanislaus River Multi-Use Trail ($822) and South of Main Project ($1,891,396).
Capital expenses of $266,271 of the Ripona Resurface Project was applied against the Street & Road Reconstruction Fund.
Street & Road Operating Fund to Landscape Maintenance and Lighting Districts with deficits At the Strategic Planning meeting in April 2025, the policy for transferring funds from the General Fund to the Landscape Maintenance Districts was changed for the transfer to come from the Street & Road restricted revenue sources. The policy is if the district has an annual operating deficit and no balance to offset that operating deficit, a transfer from the Street & Road Operating Fund is made.
Table 3
FY 2025-26
Fund Beginning
Balance Income Expenses
Balance
Prior to
Transfer
Transfers Ending
Balance
Dutch Meadows $ 0 $4,540 ($12,255) ($7,715) $7,715 $ 0
Country Woods $ 0 $7,809 ($15,656) ($7,847) $7,847 $ 0
Farmland Estates $ 0 $3,350 ($8,959) ($5,609) $5,609 $ 0 Jacob’s Landing $19,344 $5,700 ($6,681) $18,363 $18,363 Carolina’s $28,757 $15,225 ($12,905) $31,077 $31,077
Boesch/Kingery $ 0 $6,061 ($14,083) ($8,022) $8,022 $ 0 Main Street $ 0 $10,344 ($80,393) ($70,049) $70,049 $ 0 Cornerstone I $84,770 $14,079 ($14,033) $84,816 $84,816 The Vineyards $183,862 $64,938 ($52,461) $196,339 $196,339 Alexandra Place $ 0 $5,731 ($6,173) ($442) $442 $ 0
Lighting District $129,851 $343,381 ($341,286) $131,946 $131,946 TOTALS $99,684
Attachments:
1. Street & Road Maintenance FY 2025-26
RESOLUTION NO. 26-30
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON AUTHORIZING THE TRANSFER OF CERTAIN
MUNICIPAL FUNDS FOR STREET MAINTENANCE AND
REPAIRS
WHEREAS, it is necessary that the balance of certain funds as hereinafter indicated, be adjusted and certain transfers made in order to properly reflect the correct balance of said funds for the period from July 1, 2025 through June 30, 2026; and WHEREAS, the City Council is desirous of setting aside 50% of each fiscal year’s surplus of Street and Roads’ long term operating revenue less operating expenditures for Street and Road reconstruction projects.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ripon that the following transfer of City funds be and the same is, hereby authorized and approved by the City Council of the City of Ripon as hereinafter specifically set forth:
1. The sum of $156,389.27 of Highway User Tax Section 2103 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2025 through June 30, 2026, for street maintenance.
2. The sum of $100,158.04 of Highway User Tax Section 2105 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2025 through June 30, 2025, for street maintenance.
3. The sum of $66,557.14 of Highway User Tax Section 2106 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2025 through June 30, 2026, for street maintenance.
4. The sum of $177,802.56 of Highway User Tax Section 2107 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2025 through June 30, 2026, for street maintenance.
5. The sum of $4,105.58 of Highway User Tax Section 2107.5 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2025 through June 30, 2025, for street maintenance.
6. The sum of $1,635,767.92 of Measure Kfunds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025 for street maintenance.
7. The sum of $942,447.69 of COG/LTF funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2025 through June 30, 2026, for street maintenance.
8. The sum of $753,012.37 Street & Roads Operating funds is ordered transferred to the Street & Roads Reconstruction Fund for future street and road reconstruction projects.
9. The transfer of $7,715.80 from the Street & Roads Fund of the City of Ripon to the Dutch Meadows Landscaping Assessment District Fund for the deficit balance of this Fund.
10. The transfer of $7,847.18 from the Street & Roads Fund of the City of Ripon to the Country Woods Landscaping Assessment District Fund for the deficit balance of the Fund.
11. The transfer of $5,608.64 from the Street & Roads Fund of the City of Ripon to the Farmland Estates Landscaping Assessment District Fund for the deficit balance of this Fund.
12. The transfer of $8,022.36 from the Street & Roads Fund of the City of Ripon to the Boesch/Kingery Landscaping Assessment District Fund for the deficit balance of this Fund.
13. The transfer of $70,049.05 from the Street & Roads Fund of the City of Ripon to the Main Street Landscaping Assessment District Fund for the deficit balance of this Fund.
14. The transfer of $442.13 from the Street & Roads Fund of the City of Ripon to the Alexandra Landscaping Assessment District Fund for the deficit balance of this Fund.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 11th day of August, 2026, by the following vote:
RESULT: ADOPTED BY CONSENT VOTE [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER:Leo Zuber, Council Member
AYES: Barton, Uecker, Restuccia, Zuber, de Graaf
THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
GARY BARTON, Mayor
ATTEST:
By: ___________________________
LISA ROOS, City Clerk