Agenda, closed session, second session — City Council / Local Redevelopment Authority / Public Financing Authority, June 10, 2025 (part 3 of 4)

Item 10.7– CC/LRA – 06/10/2025

RIVERBANK CITY COUNCIL/ LOCAL REDEVELOPMENT AUTHORITY
AGENDA ITEM NO. 10.7
SECTION 10: PUBLIC HEARING
Meeting Date: June 10, 2025
Subject/Title: Riverbank Storm Drain Maintenance District No.2006-01 (Heartlands)
1) Resolution of the City Council of the City of Riverbank, County of Stanislaus, State of California, Ordering the Levy and Collection of Assessments Within the Riverbank Storm Drain Maintenance District No. 2006-01 (Heartlands) for Fiscal Year 2025/2026
From: Marisela H. Garcia, City Manager
Submitted by: Kathleen Cleek, Capital Projects/Regulatory Compliance Manager

RECOMMENDATION
It is recommended that the City Council adopt Resolution ordering the levy and collection of annual assessments for the Riverbank Storm Drain District No. 2006-01 (Heartlands) for Fiscal Year 2025/2026.

SUMMARY
Pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4, Division 2, Title 5 of the Government Code of the State of California commencing with Section 54703, a special benefit assessment district was formed and designated as the Riverbank Storm Drain District No. 2006-01 (Heartlands). The assessments from this District provide for the maintenance and operation of storm drain facilities and improvements.

The special benefit District includes the Heartlands and the Cottages Subdivisions as well as the Crossroads commercial development.

The attached resolution represents the second of two steps in the annual levy of assessments on the district for fiscal year 2025/2026.

The annual levy per EDU will increase from $51.83 to $67.38 to cover increased maintenance costs.

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Item 10.7– CC/LRA – 06/10/2025
It is recommended that the City Council adopt Resolution ordering the levy and collection of annual assessments for the Riverbank Storm Drain District No. 2006-01 (Heartlands) for Fiscal Year 2025/2026.

FISCAL IMPACT
The annual assessment for residential parcels in the Riverbank Storm Drain District No. 2006-01 (Heartlands) for Fiscal Year 2025/2026 is as follows:

FY 24/25 FY 25/26 Change in Assessment
Residential Parcel Assessments $51.83 $67.38 $15.55
Costs for the district are paid through assessments upon property owners within the District; hence, there is no fiscal impact to the City.

ATTACHMENTS

1. Resolution

2. Engineer’s Annual Levy Report Riverbank Storm Drain District No. 2006-01 (Heartlands) Fiscal Year 2025/2026

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CC/LRA – 06/10/2025
CC Resolution 2025-

CITY OF RIVERBANK
RESOLUTION 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RIVERBANK,

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN THE RIVERBANK STORM DRAIN MAINTENANCE DISTRICT NO. 2006-01 (HEARTLANDS) FOR FISCAL YEAR 2025/2026

THE CITY COUNCIL OF THE CITY OF RIVERBANK, CALIFORNIA
(HEREINAFTER REFERRED TO AS THE “CITY”) DOES RESOLVE AS FOLLOWS:

WHEREAS, the City Council has by previous Resolutions initiated proceedings and declared its intention to levy assessments for the Riverbank Storm Drain Maintenance District No. 2006-01 (Heartlands) (hereafter referred to as the “District”) for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026 pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4 of Part 1 of Division 2, Article 4 of the Government Code of California, beginning with Section 54703 (hereafter referred to as the "Act") to pay the costs and expenses of operating, maintaining, and servicing improvements and facilities located within public places within the boundaries of the District; and,
WHEREAS, the Engineer selected by the Council has prepared and filed with the City Clerk, and the City Clerk has presented to the Council, the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for the District that describes the District and the proposed levy and collection of assessments upon eligible parcels of land within the District, and the Council did by previous Resolution approve such Report; and, WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026 to pay the costs and expenses of operating, maintaining, and servicing improvements and facilities located within the boundaries of the District; and, WHEREAS, this City and its legal counsel have reviewed the provisions of Section XIIID of the California State Constitution and found that the proposed assessments comply with these provisions.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE RIVERBANK STORM DRAIN MAINTENANCE DISTRICT NO. 2006-01 (HEARTLANDS) AS FOLLOWS:

Section 1 Following notice duly given, the City Council has held a full and fair Public Hearing regarding the District, the levy and collection of assessments, the Report prepared in connection therewith, and considered all oral and written ATTACHMENT 1

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CC/LRA – 06/10/2025
CC Resolution 2025-
statements, protests, and communications made or filed by interested persons regarding these matters.

Section 2 Based upon its review (and amendments, as applicable) of the Report, the City Council hereby finds and determines that:
i) The land within the District will receive special benefit by the operation, maintenance, and servicing of improvements and facilities located in public places within the boundaries of the District; and,
ii) The District includes all of the lands so benefited; and, iii) The net amount to be assessed upon the lands within the District in accordance with the fee for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated benefits to be received by each parcel from the improvements and services.

Section 3 The Report and assessments as presented to the City Council and on file in the Office of the City Clerk are hereby confirmed as filed.

Section 4 The maintenance, operation, and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as follows: the maintenance and operation of the following described improvements of a local nature on public lands within said District including street sweeping, storm drain lines, including necessary cleaning, repairs, replacement, electric current, supervision, debris removal, engineering and supervision and any and all other items of work necessary and incidental for the proper maintenance and operation thereof. The Report describes all new improvements or substantial changes in existing improvements.

Section 5 The County Auditor of Stanislaus shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 6 The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the “Riverbank Storm Drain Maintenance District No. 2006-01 (Heartlands)”, and such money shall be expended only for the maintenance, operation and servicing of the landscaping and lighting improvements and appurtenant facilities as described in Section 4.

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CC/LRA – 06/10/2025
CC Resolution 2025-
Section 7 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.

PASSED AND ADOPTED by the City Council of the City of Riverbank at a regular meeting held on the 10
th day of June, 2025; motioned by , seconded by , and
upon roll call was carried by the following City Council vote of :

AYES:

NAYS:

ABSENT:

ABSTAINED:

ATTEST: APPROVED:
___________________________ __________________________
Gabriela Hernandez,CMC Rachel Hernandez
City Clerk Mayor
Attachment: Engineer’s Report – Storm Drain Maintenance District No. 2006-01 (Heartlands) L&L for FY2025-26
City of Riverbank
2013/2014 Riverbank Storm Drain District No. 2006-01 Heartlands Page 1 of 19 City of Riverbank
Riverbank Storm Drain District
No. 2006-01
(Heartlands)
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 27, 2025
Public Hearing: June 10, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ATTACHMENT 2

TABLE OF CONTENTS
INTRODUCTION 1
PART I - PLANS AND SPECIFICATIONS 3
A. DESCRIPTION OF THE DISTRICT 3
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 3
C. DESCRIPTION OF IMPROVEMENTS AND SERVICES 5
PART II - METHOD OF APPORTIONMENT 6
A. BENEFIT ANALYSIS 6
B. ASSESSMENT METHODOLOGY 8
C. ASSESSMENT RANGE FORMULA 10
PART III – 2025/2026 DISTRICT BUDGET 12
PART IV - DISTRICT DIAGRAMS 13
PART V – 2025/2026 ASSESSMENT ROLL 15

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 1 of 19

INTRODUCTION
Pursuant to the provisions of the Benefit Assessment Act of 1982, being Chapter 6.4, Division 2, Title 5 of the Government Code of the State of California commencing with Section 54703 (hereafter referred to as the “1982 Benefit Act”), and in compliance with the substantive and procedural requirements of the California State Constitution, Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Riverbank, County of Stanislaus, State of California (hereafter referred to as “City”), in connection with the proceedings required for the assessment of the special benefit assessment district designated as:

Riverbank Storm Drain District No. 2006-01
(Heartlands)
(hereafter referred to as “District”), to provide for the maintenance and operation of storm drain facilities and improvements associated with the development of properties therein.

Said District shall include all lots and parcels of land within the City of Riverbank that receive direct and special benefits from the improvements including the residential subdivisions known as the Heartlands and the Cottages as well as the commercial development located on the north side of Claribel Road between Oakdale Road and the MID Lateral No. 6 (hereafter referred to as the “Crossroads Commercial Center”). This Engineer’s Report (hereafter referred to as “Report”) describes the District, the improvements therein, any annexations or other modifications to the District, including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for Fiscal Year 2025/2026. This Report describes the District, the improvements, and the assessments to be levied on the County tax rolls to fund the costs and expenses to service and maintain storm drain improvements associated with and resulting from the development of properties within the District and for which the properties receive special benefits. This District will provide an ongoing funding source (annual assessments) for the continued operation and maintenance of storm drain improvements installed in connection with the development of properties within the District and is made pursuant to the 1982 Benefit Act and the substantive and procedural provisions of the California Constitution.

The improvements and assessments described in this Report are based on the existing and planned development of properties and storm drain infrastructure within the District and represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to maintain and service the improvements. The formation of the District, the structure of the District (organization), the improvements, the method of apportionment, and assessments described herein are based on current development plans and specifications for the Heartlands, the Cottages, and the Crossroads Commercial Center developments; and by reference these plans and specifications are made part of this Report.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 2 of 19 The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the Stanislaus County Assessor’s Office. The Stanislaus County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.

The assessments as approved will be submitted to the Stanislaus County Auditor/Controller to be included on the property tax roll for each parcel in Fiscal Year 2025/2026.

Pursuant to the 1982 Benefit Act, in no case shall the annual assessments exceed the maximum assessment rate (including the annual inflationary adjustment) established and approved by the property owners as part of the formation proceedings, without subsequent approval of the property owners of such new or increased assessment in accordance with the provisions of the California Constitution, Article XIIID. It should be noted that an increased assessment to an individual property resulting from changes in development or land use does not constitute an increased assessment.

This Report consists of five (5) parts:

Plans and Specifications: A description of the District boundaries and the improvements associated with said District. This District is a single benefit zone encompassing all properties within the territory identified as the Heartlands, the Cottages and the Crossroads Commercial Center.

Method of Apportionment: A discussion of benefits the improvements provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment. An Assessment Range Formula described herein defines the maximum assessment that may be imposed in subsequent fiscal years without additional property owner ballot proceedings
District Budget: An estimate of the annual costs to maintain and service the storm drain improvements installed and constructed as part of the development of properties within the District. The maximum assessment and assessment range formula established for the District is based on the development plans and estimated annual cost and expenses associated with the improvements at build-out. The assessments to provide the improvements shall be based on the estimated net annual cost of operating and maintaining of the District improvements for that fiscal year. The maximum assessment (Rate per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial maximum assessment for the District in Fiscal Year 2025/2026.

District Diagram: A Diagram showing the exterior boundaries of the District is provided in this Report and includes all parcels that will receive special benefits from the improvements. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of all parcels as shown on the Stanislaus County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Stanislaus

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 3 of 19 County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Assessment Roll: A listing of the assessment amount to be presented to the property owners of record. Said assessment amounts represent each parcel’s proportional special benefit from the improvements and services to be provided by the District based on an initial maximum assessment rate per Equivalent Benefit Unit (EBU). The maximum assessment rate has been established based on the planned development of properties within the District and the net annual cost to maintain and service the improvements as outlined in the District budget and method of apportionment described herein.

PART I - PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The territory within the District consists of all lots, parcels and subdivisions of land within the residential and commercial subdivisions known as the Heartlands, the Cottages and the Crossroads Commercial Center, which encompass an area of land totaling approximately eighty-eight acres (88.11 acres) of which approximately four acres (4.01 acres) is the drainage basin area, twenty-two acres (22.22 acres) that represents the area of residential development consisting of one hundred fifty-two (152) planned single-family residential units and approximately sixty-two acres (61.88 acres) that represents the area of commercial development. The residential area includes the subdivisions of the Heartlands and the Cottages representing 96 and 56 single-family residential homes, respectively. The District and parcels therein are generally located:

East of Oakland Road,
North of Claribel Road, and
South and West of the M.I.D Lateral No. 6.

The parcels within the District at the time of the Resolution of Intention are identified by the Stanislaus County Assessor’s Office as:

Parcel number 075-097-043 for the drainage basin area, which is located on the northwest corner of the District;
All parcels within Book 075 Pages 096, 097 and 098 for the residential subdivisions known as the Heartlands and the Cottages, which are located along the northern areas of the District; and
All parcels within Book 075 Page 093 for the commercial area referred to as the Crossroads Commercial Center that is located south of the planned residential development within the District, with the exception of parcel number 075-093-026-000 which is the Hetch Hetchy 110' R O W.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 4 of 19  The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of public lighting facilities.  The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
 The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising, and the publishing, posting and mailing of notices;
 Compensation payable to the County for collection of assessments;  Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
 Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal, or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.  The removal of trimmings, rubbish, debris, and other solid waste.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 5 of 19  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

C. DESCRIPTION OF IMPROVEMENTS AND SERVICES
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of storm drain improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the storm drain infrastructure and appurtenant facilities within and associated with the development of properties within the residential subdivisions known as the Heartlands and the Cottages, and the commercial development located on the north side of Claribel Road between Oakdale Road and the MID Lateral No. 6, referred to as the Crossroads Commercial Center. The District improvements generally include but are not limited to inlets, catch basins, storm-drain-pipes, outlets, pumps, filters, drainage basins, and appurtenant facilities. The special benefit assessments to be levied for this District are intended to provide a revenue source for the ongoing maintenance and servicing of these District improvements including, but not limited to the materials, equipment, labor and administrative expenses. However, the assessments are not intended to fund reconstruction or major renovations of the improvements and facilities.

Development of each of the properties within the District to their full potential required the construction and installation of the four-acre drainage basin area located in the northwest section of the District and related storm drain infrastructure within the District to address water run-off from these properties. The construction and installation of these improvements and facilities were only necessary for the development of these properties and the ongoing maintenance and servicing of these improvements provided by this District are only necessary to ensure the integrity of these improvements and facilities associated with those properties. The facilities and services to be funded through the District assessments are generally described as:

Improvements and Facilities
The Storm Drain improvements and facilities to be maintained by the District include the four-acre drainage basin site constructed in the northern portion of the District (Assessor’s Parcel Number 075-097-043) and the related facilities and infrastructure located within that site (referred to here as basin-site improvements), as well as the pipes, catch basins, inlets and related drainage facilities within the residential and commercial development areas that collect and direct water flow to this drainage basin (referred to here as propertysite improvements). The facilities and infrastructure to be funded through the District assessments generally include:

Basin-site Improvements
A 2.95 acre drainage basin facility with 4 inch concrete reinforced side slopes and a soil composition floor that will naturally become vegetated through volunteer native plants; Approximately one acre of “upland” area surrounding the 2.95 acre drainage basin that is primarily constructed of compacted aggregate base material; A 6 foot high chain link fence along the perimeter of the “upland” area surrounding the drainage basin; An 8 inch

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 6 of 19 concrete reinforced access ramp to the basin floor; Drainage infrastructure facilities within the drainage basin site that include but are not limited to: A twenty foot wide rip-rap swale made up of 4-6” angular rock with a perforated sub-drain underneath the rip-rap to remove silt and sediment from the water runoff entering the basin (required by the Modesto Irrigation District); Screened inlets and galvanized steel storm drain grates; A lift/pump station; Four (4) catch basins; Two (2) cleanouts; One (1) manhole; and Approximately 1,005 linear feet of drain pipe including: 437 linear feet of 10” PVC gravity line. 168 linear feet of 10” PVC forced main line from the pump station to the MID canal. 143 linear feet of 12” perforated PVC. 199 linear feet of 18” RCP. 58 linear feet of 54” RCP (from basin inlet to Oakdale Road RW).

Property-site Improvements
The overall storm drain system to be maintained by the District includes various pipes, catch basins, inlets and other facilities within public right-of-ways and easements that collect and direct water flow from the residential and commercial properties of the District to the drainage basin. These improvements generally include: 73 storm drain manholes; 80 catch basins; and 123,057 lineal feet of piping tributary to the basin.

A detailed description of the storm drain improvement plans associated with the various property developments within the District are on file with the City Engineer and by reference these plans and specifications are made part of this Report.

Maintenance and Services
Annual inspection and stencil maintenance of inlets & catch basins; Cleaning and maintenance of catch basins, cleanouts, manholes, inlet structure and outlet structure as needed, including permits and documentation requirements; Periodic cleaning of storm drain pipes, including permits and documentation requirements; Annual landscape maintenance and rodent control of the drainage basin area; Periodic vegetation and debris control within the drainage basin; Cleaning, debris removal and de-silting of drainage basin and/or biofilter areas as needed; Minor repair of the storm drain outlets if damaged or any other damaged facilities caused by flooding (major repairs or reconstruction are excluded); Regular operational costs to maintain and clean drainage basin pump and filters, including electrical costs (major repairs or replacement are excluded); Annual maintenance and repair of the fencing around the drainage basin.

PART II - METHOD OF APPORTIONMENT
A. BENEFIT ANALYSIS
The 1982 Act permits the establishment of assessment districts by agencies for the purpose of providing for the maintenance, operation and servicing of drainage and flood control improvements. The 1982 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service”.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 7 of 19 Furthermore:
“The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service, except that the legislative body may, by resolution, determine that the estimated cost of work authorized … is greater than can be conveniently raised from a single annual assessment and order that the estimated cost shall be raised by an assessment levied and collected in installments…. The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.

The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices in compliance with the provisions of the 1982 Act and the California Constitution. The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

Each of the improvements and services, and the associated costs and assessments, have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the 1982 Act and the California Constitution. The storm drain improvements associated with this District were necessary and essential requirements for the development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. As such, the ongoing operation, servicing and maintenance of those improvements would otherwise be the direct financial obligation of each individual property owner. Since the parcels to be assessed within the District would not have been developed in the absence of these improvements and facilities, each parcel has a direct investment in the proper maintenance of the various improvements that is over and above any general benefits that may be conferred by such improvements and services.

The ongoing maintenance and servicing of the District improvements is an integral part of the use and preservation of the properties within the District. Such services to be funded by annual assessments confer a particular and distinct special benefit to those parcels. The proper maintenance and servicing of the storm drain system ensures proper water flow and control of excess water during periods of rain, which is essential to the preservation and protection of private property. The storm drain system contributes to a specific enhancement of the parcels within the District and the absence of adequate maintenance and servicing of these improvements could eventually have a negative impact on those properties.

Although the improvements may include storm drain facilities that connect to similar facilities outside the District boundaries, it is clear that the construction and installation of these improvements were only necessary for the development of properties within the District. As such, it has been determined that the ongoing maintenance, servicing, and operation of the District improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Any improvement or portion thereof

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 8 of 19 (particularly off-site storm drain facilities) that may be considered general benefit shall be funded by other revenue sources and not included as part of the special benefit assessments allocated to properties within this District. However, the costs associated with installation or improvement of any future off-site facilities that benefit the parcels within this District as well as other properties (shared benefit) may be allocated to the parcels within the District based on their proportional special benefit from such improvements.

B. ASSESSMENT METHODOLOGY
All costs associated with the improvements and services shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID, Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as the actual or planned development of each property as compared to other parcels that benefit from the improvements.

While the parcels within this District include both planned residential development and commercial development, they share a common need to control water runoff associated with their property. It has therefore been determined that the overall acreage of property development (gross acreage) within the District and each parcel’s proportional share of that acreage provides a direct correlation to the special benefit each property receives from the improvements and services because it provides a fair and reasonable correlation to each parcel’s proportional water runoff and demand on the storm drain infrastructure.

Although the specific development of each property may have some impact on the amount of water runoff associated with that property due to variations in the surface area (natural or landscaped surfaces versus building footprint or asphalt area), the need for a well maintained storm drain system is essential to all property development and variations in the development of each property is considered inconsequential to the benefits associated with that storm drain system.

The following table provides a summary of the development acreage within the District that will benefit from the improvements and services to be provided through the revenues collected through the District’s annual assessments.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 9 of 19 Land Use Acreage
Percentage
of Acreage
Planned Residential Development 22.22 26.42%
Planned Commercial Development 61.88 73.58%
Total 84.10 100.00%
Acreage by Land Use
Equivalent Benefit Units
Based on the preceding discussion, each property within the District is assigned an Equivalent Benefit Unit (“EBU”) that is reflective of the parcel’s proportional acreage, special benefit and assessment obligation.

Commercial Properties — Include all developed commercial properties and properties planned for commercial development within the area identified as the Crossroads Commercial Center within the District. Each of these parcels is assigned an EBU based on the parcel’s net acreage. Each taxable property shall be assessed on the County tax roll, their proportionate share of the net annual costs based on this assigned EBU.

Properties planned for commercial development have been assigned an aggregate 61.88 EBU. Non-taxable properties (parcels the County does not generate a tax bill for) shall be hand-billed for their proportional annual assessment if applicable, but should such assessments not be collected; the City shall make a contribution to the District to offset the lost revenue.

Residential Properties — While the overall EBU established for the District is based on the total acreage of benefiting properties, it has been determined that the benefit to each of the single-family residential properties developed in the District is identical and that the most appropriate allocation of special benefit is reflected by the total acreage associated with the residential subdivisions within the District divided by the total number of approved residential units. (22.22 acres divided by 152 approved units, equals approximately 0.15 EBU per residential unit). Therefore, each single-family residential parcel shall be assigned 0.15 EBU and residential properties that have not been fully subdivided, shall be assigned an EBU that reflects 0.15 EBU for each planned residential unit to be developed on the property.

Exempt Properties — This land use identifies properties that are not assessed and are assigned 0.00 EBU. This land use classification may include but is not limited to any lot or parcel identified as public streets and other roadways (typically not assigned an APN by the County); and the four-acre detention basin site that represents much of the District’s improvements, or any other public easement, utility right-of-way or other publicly owned properties that are part of the District improvements or may provide other benefits to private properties within the District.

These types of parcels are considered to receive no benefit from the improvements because they are also generally required as part of developing the residential and commercial properties within the District. These properties are exempted from assessment, but shall be reviewed annually by the assessment engineer to confirm the parcels’ current development status. Government owned properties or public properties

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 10 of 19 are not necessarily exempt properties and shall be subject to special benefit assessment unless it qualifies for an exempt status.

The following formulas are used to calculate each parcel’s annual assessment (proportional benefit):

The total number of Equivalent Benefit Units for the District is the sum of all individual EBUs applied to parcels that receive special benefit from the improvements.

All Residential Property EBUs + Commercial Property EBU’s = Total Parcels’ EBU An assessment amount per EBU (Assessment Rate) for the improvements is established by taking the total net annual cost budgeted for the improvements and dividing that amount by the total number of EBU’s.

Total Balance to Levy / Total EBUs = Assessment Rate per EBU This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and annual assessment obligation for the improvements.

Assessment Rate per EBU x Each Parcel’s Assigned EBU = Parcel’s Levy Amount C. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution, Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.

As part of the District formation, balloting of property owners is required pursuant to the California Constitution, Article XIIID, Section 4. As part of the District formation, the notice and assessment ballots presented to the property owners for approval, included a maximum assessment amount for Fiscal Year 2006/2007 (initial maximum assessment), identification of the corresponding maximum assessment rate and a summary of the assessment range formula described herein.

The assessment range formula for this District shall be applied to all future assessments and is generally defined, if the annual assessment (levy per EBU) for the upcoming fiscal year is less than or equal to the adjusted Maximum Assessment, then the annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the (Initial) Maximum Assessment established for fiscal year 2006/2007 adjusted

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 11 of 19 annually by the annual percentage change in the February Consumer Price Index (CPI) for the San Francisco-Oakland-Hayward Area for All Urban Consumers. The Maximum Assessment for Fiscal Year 2024/2025 was $879.55/EBU. The CPI for 2025 is 2.69% increasing the Maximum Assessment for Fiscal Year 2025/2026 to $903.20/EBU.

Beginning in the second fiscal year (Fiscal Year 2007/2008) and each fiscal year thereafter, the Maximum Assessment will be recalculated and a new Maximum Assessment established for that fiscal year. The Maximum Assessment shall be adjusted annually and is calculated independent of the District’s annual budget and annual assessment. Any annual assessment (rate per EBU) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the assessment is much greater than the assessment applied in the prior fiscal year.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 12 of 19 PART III – 2025/2026 DISTRICT BUDGET
The Maximum Assessment per EBU is shown within the following budget and is based on the cost of providing the District improvements. As outlined in the method of apportionment, all the improvements are considered special benefit and there are no improvement costs that have been identified as general benefit.

Total
District

DIRECT COSTS
Annual Maintenance
Inspection & Abatement: Drainage Basins $500
Landscape Maintenance: Drainage Basins (Including Utilities) 5,100 Annual Maintenance: Drainage Basin/Channelway Fencing 844 Annual Inspection & Docs: Inlets, Manholes, Outlets, Drywells, Pumps, Etc. 880 Annual Maintenance & Cleaning: Inlets, Manholes, Outlets, Drywells, Pumps, Etc. 1,500 Annual Inspection & Maintenance: Storm Drain Pipes 2,200 Annual Pump Operation (Including Electricity) 1,000
Annual Maintenance Expenses: Storm Drains $12,024
Total Annual Direct Costs: Storm Drain Improvements $12,024

ADMINISTRATION EXPENSES
City Administration & Overhead $23,000
District Administration 2,099
County Administration Fee 60
Miscellaneous Administration Expenses 0
Total Annual Administration Costs $25,159

LEVY BREAKDOWN
Total Direct & Administration Costs $37,183
Reserve Collection/ (Transfer) 582
City Loan — Repayment/(Advance) 0
Total Levy Adjustments $582
BALANCE TO LEVY $37,764

DISTRICT STATISTICS
Total Parcels 175
Parcels Levied 175
Total EBU 84.05
Levy per EBU $449.30
Maximum Levy per EBU $903.20

FUND BALANCE INFORMATION
Beginning Reserve Fund Balance $28,519
Reseve Fund Activity 582
Ending Reserve Fund Balance $29,101
Heartlands Storm Drain District No 06-01

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 13 of 19

PART IV - DISTRICT DIAGRAMS
The parcels within the Riverbank Storm Drain District No. 2006-01 (Heartlands) consist of all lots, parcels and subdivisions of land located in the planned residential development known as Heartlands. The District covers approximately ninety and one-half acres (90.54 acres).

The following District Diagram is based on the Stanislaus County Assessor’s Maps and the Stanislaus County Assessor’s Secured Roll and identifies all the parcels of land within the District. The combination of this map and the Assessment Roll contained in this report constitute the District Assessment Diagram.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 14 of 19

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 15 of 19 PART V – 2025/2026 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the Stanislaus County Secured Roll for the year in which the Engineer’s Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the lots and parcels to be assessed within this District along with the assessment amounts is provided on the following pages.

Non-assessable lots or parcels may include but are not limited to public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas, right-of-ways, common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate described in this Report and approved by the City Council. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 16 of 19

APN EBU Charge
075-093-024-000 0.36 $161.74
075-093-025-000 2.11 948.02
075-093-030-000 10.96 4,924.32
075-093-031-000 10.00 4,493.00
075-093-034-000 1.81 813.22
075-093-035-000 0.90 404.36
075-093-036-000 1.08 485.24
075-093-037-000 0.73 327.98
075-093-038-000 1.35 606.54
075-093-039-000 1.14 512.20
075-093-040-000 0.95 426.82
075-093-041-000 6.57 2,951.90
075-093-043-000 1.45 651.48
075-093-047-000 0.84 377.40
075-093-049-000 1.28 575.10
075-093-051-000 6.21 2,790.14
075-093-052-000 4.68 2,102.72
075-093-053-000 1.63 732.34
075-093-054-000 1.43 642.48
075-093-058-000 1.43 642.48
075-093-061-000 2.00 898.60
075-093-062-000 1.21 543.64
075-093-063-000 1.13 507.70
075-096-001-000 0.15 67.38
075-096-002-000 0.15 67.38
075-096-003-000 0.15 67.38
075-096-004-000 0.15 67.38
075-096-005-000 0.15 67.38
075-096-006-000 0.15 67.38
075-096-007-000 0.15 67.38
075-096-008-000 0.15 67.38
075-096-009-000 0.15 67.38
075-096-010-000 0.15 67.38
075-096-011-000 0.15 67.38
075-096-012-000 0.15 67.38
075-096-013-000 0.15 67.38
075-096-014-000 0.15 67.38
075-096-015-000 0.15 67.38
075-096-016-000 0.15 67.38
075-096-017-000 0.15 67.38
075-096-018-000 0.15 67.38
075-096-019-000 0.15 67.38
075-096-020-000 0.15 67.38
075-096-021-000 0.15 67.38
075-096-022-000 0.15 67.38
075-096-023-000 0.15 67.38
075-096-024-000 0.15 67.38
075-096-025-000 0.15 67.38
075-096-026-000 0.15 67.38
075-096-027-000 0.15 67.38

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 17 of 19

APN EBU Charge
075-096-028-000 0.15 67.38
075-096-029-000 0.15 67.38
075-096-030-000 0.15 67.38
075-096-031-000 0.15 67.38
075-096-032-000 0.15 67.38
075-096-033-000 0.15 67.38
075-096-034-000 0.15 67.38
075-096-035-000 0.15 67.38
075-096-036-000 0.15 67.38
075-096-037-000 0.15 67.38
075-096-038-000 0.15 67.38
075-096-039-000 0.15 67.38
075-096-040-000 0.15 67.38
075-096-041-000 0.15 67.38
075-096-042-000 0.15 67.38
075-096-043-000 0.15 67.38
075-096-044-000 0.15 67.38
075-096-045-000 0.15 67.38
075-096-046-000 0.15 67.38
075-096-047-000 0.15 67.38
075-096-048-000 0.15 67.38
075-096-049-000 0.15 67.38
075-096-050-000 0.15 67.38
075-096-051-000 0.15 67.38
075-096-052-000 0.15 67.38
075-096-053-000 0.15 67.38
075-096-054-000 0.15 67.38
075-097-001-000 0.15 67.38
075-097-002-000 0.15 67.38
075-097-003-000 0.15 67.38
075-097-004-000 0.15 67.38
075-097-005-000 0.15 67.38
075-097-006-000 0.15 67.38
075-097-007-000 0.15 67.38
075-097-008-000 0.15 67.38
075-097-009-000 0.15 67.38
075-097-010-000 0.15 67.38
075-097-011-000 0.15 67.38
075-097-012-000 0.15 67.38
075-097-013-000 0.15 67.38
075-097-014-000 0.15 67.38
075-097-015-000 0.15 67.38
075-097-016-000 0.15 67.38
075-097-017-000 0.15 67.38
075-097-018-000 0.15 67.38
075-097-019-000 0.15 67.38
075-097-020-000 0.15 67.38
075-097-021-000 0.15 67.38
075-097-022-000 0.15 67.38
075-097-023-000 0.15 67.38
075-097-024-000 0.15 67.38

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 18 of 19

APN EBU Charge
075-097-025-000 0.15 67.38
075-097-026-000 0.15 67.38
075-097-027-000 0.15 67.38
075-097-028-000 0.15 67.38
075-097-029-000 0.15 67.38
075-097-030-000 0.15 67.38
075-097-031-000 0.15 67.38
075-097-032-000 0.15 67.38
075-097-033-000 0.15 67.38
075-097-034-000 0.15 67.38
075-097-035-000 0.15 67.38
075-097-036-000 0.15 67.38
075-097-037-000 0.15 67.38
075-097-038-000 0.15 67.38
075-097-039-000 0.15 67.38
075-097-040-000 0.15 67.38
075-097-041-000 0.15 67.38
075-097-042-000 0.15 67.38
075-098-001-000 0.15 67.38
075-098-002-000 0.15 67.38
075-098-003-000 0.15 67.38
075-098-004-000 0.15 67.38
075-098-005-000 0.15 67.38
075-098-006-000 0.15 67.38
075-098-007-000 0.15 67.38
075-098-008-000 0.15 67.38
075-098-009-000 0.15 67.38
075-098-010-000 0.15 67.38
075-098-011-000 0.15 67.38
075-098-012-000 0.15 67.38
075-098-013-000 0.15 67.38
075-098-014-000 0.15 67.38
075-098-015-000 0.15 67.38
075-098-016-000 0.15 67.38
075-098-017-000 0.15 67.38
075-098-018-000 0.15 67.38
075-098-019-000 0.15 67.38
075-098-020-000 0.15 67.38
075-098-021-000 0.15 67.38
075-098-022-000 0.15 67.38
075-098-023-000 0.15 67.38
075-098-024-000 0.15 67.38
075-098-025-000 0.15 67.38
075-098-026-000 0.15 67.38
075-098-027-000 0.15 67.38
075-098-028-000 0.15 67.38
075-098-029-000 0.15 67.38
075-098-030-000 0.15 67.38
075-098-031-000 0.15 67.38
075-098-032-000 0.15 67.38

City of Riverbank
2025/2026 Riverbank Storm Drain District No. 2006-01 Heartlands Page 19 of 19 *Total may differ from budget due to rounding.

APN EBU Charge
075-098-033-000 0.15 67.38
075-098-034-000 0.15 67.38
075-098-035-000 0.15 67.38
075-098-036-000 0.15 67.38
075-098-037-000 0.15 67.38
075-098-038-000 0.15 67.38
075-098-039-000 0.15 67.38
075-098-040-000 0.15 67.38
075-098-041-000 0.15 67.38
075-098-042-000 0.15 67.38
075-098-043-000 0.15 67.38
075-098-044-000 0.15 67.38
075-098-045-000 0.15 67.38
075-098-046-000 0.15 67.38
075-098-047-000 0.15 67.38
075-098-048-000 0.15 67.38
075-098-049-000 0.15 67.38
075-098-050-000 0.15 67.38
075-098-051-000 0.15 67.38
075-098-052-000 0.15 67.38
075-098-053-000 0.15 67.38
075-098-054-000 0.15 67.38
075-098-055-000 0.15 67.38
075-098-056-000 0.15 67.38
Total 84.05 $37,761.18

Page 1 of 2 ends

Item 10.8– CC/LRA – 06/10/2025

RIVERBANK CITY COUNCIL / LOCAL REDEVELOPEMENTAUTHORITY
AGENDA ITEM NO. 10.8
SECTION 10: PUBLIC HEARING
Meeting Date: June 10, 2025
Subject/ Title: Sterling Ridge Storm Drain Maintenance District:
1) Resolution of the City Council of the City of Riverbank, County of Stanislaus, State of California, Ordering the Levy and Collection of Assessments Within the Sterling Ridge Benefit Assessment District for Fiscal Year 2025/2026 From: Marisela H. Garcia, City Manager
Submitted by: Kathleen Cleek, Capital Projects/Regulatory Compliance Manager

RECOMMENDATION
It is recommended that the City Council adopt Resolutions amending and/or approving the Engineer’s Report and ordering the levy and collection of annual assessments for the Riverbank Storm Drain District No. 05-01 (Sterling Ridge) for Fiscal Year 2025/2026.

SUMMARY
Pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4, Division 2, Title 5 of the Government Code of the State of California commencing with Section 54703, a special benefit assessment district was formed and designated as the Riverbank Storm Drain District No. 05-01 (Sterling Ridge). The assessments from this District provide for the maintenance and operation of storm drain facilities and improvements. The special benefit District includes Sterling Ridge, Elmwood Estates Unit 1, and Elmwood Estates Unit 2.

The attached resolution represents the second of two steps in the annual levy of assessments on the district for fiscal year 2025/2026.

The annual levy per EDU will increase from $98.00 to $117.60 to cover the increase in maintenance costs.

It is recommended that the City Council adopt Resolution ordering the levy and collection of assessments within the Riverbank Storm Drain District No. 05-01 (Sterling Ridge) for Fiscal Year 2025/2026.

Page 2 of 2 ends

Item 10.8– CC/LRA – 06/10/2025

FISCAL IMPACT
The annual assessments for parcels in the Riverbank Storm Drain District No. 05-01 (Sterling Ridge) for Fiscal Year 2025/2026 is as follows:

PRIOR
FY 24/25 FY 25/26 Change in Assessment
Annual Parcel Assessments $98.00 $117.60 $19.60
Costs for the district are paid through assessments upon property owners within the District; hence, there is no fiscal impact to the City.

ATTACHMENTS

1. Resolution

2. Engineer’s Annual Report Riverbank Storm Drain District No. 05-01 (Sterling Ridge) Engineer’s Report for Fiscal Year 2025/2026

Page 1 of 3 ends

CC/LRA – 06/10/2025
CC Resolution 2025-

CITY OF RIVERBANK
RESOLUTION 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RIVERBANK,

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN THE RIVERBANK STORM DRAIN DISTRICT NO. 05-01 (STERLING RIDGE BENEFIT ASSESSMENT DISTRICT) FOR FISCAL YEAR 2025/2026

THE CITY COUNCIL OF THE CITY OF RIVERBANK, CALIFORNIA
(HEREINAFTER REFERRED TO AS THE “CITY”) DOES RESOLVE AS FOLLOWS:

WHEREAS, the City Council has by previous Resolutions initiated proceedings and declared its intention to levy assessments for the Sterling Ridge Benefit Assessment District (hereafter referred to as the “District”) for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026 pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4 of Part 1 of Division 2, Article 4 of the Government Code of California, beginning with Section 54703 (hereafter referred to as the "Act") to pay the costs and expenses of operating, maintaining, and servicing improvements and facilities located within public places within the boundaries of the District; and WHEREAS, the Engineer selected by the Council has prepared and filed with the City Clerk, and the City Clerk has presented to the Council, the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for the District that describes the District and the proposed levy and collection of assessments upon eligible parcels of land within the District, and the Council did by previous Resolution approve such Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026 to pay the costs and expenses of operating, maintaining, and servicing improvements and facilities located within the boundaries of the District; and WHEREAS, this City and its legal counsel have reviewed the provisions of Section XIIID of the California State Constitution and found that the proposed assessments comply with these provisions.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL OF THE CITY OF RIVERBANK FOR THE STERLING RIDGE BENEFIT ASSESSMENT DISTRICT AS FOLLOWS:

ATTACHMENT 1

Page 2 of 3 ends

CC/LRA – 06/10/2025
CC Resolution 2025-
Section 2 Based upon its review (and amendments, as applicable) of the Report, the City Council hereby finds and determines that:
i) the land within the District will receive special benefit by the operation, maintenance, and servicing of improvements and facilities located in public places within the boundaries of the District; and,
ii) the District includes all of the lands so benefited; and, iii) the net amount to be assessed upon the lands within the District in accordance with the fee for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated benefits to be received by each parcel from the improvements and services.

Section 3 The Report and assessments as presented to the City Council and on file in the Office of the City Clerk are hereby confirmed as filed.

Section 6 The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the “Sterling Ridge Benefit Assessment District”, and such money shall be expended only for the maintenance, operation and servicing of the landscaping and lighting improvements and appurtenant facilities as described in Section 7.

Section 7 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.

Page 3 of 3 ends

CC/LRA – 06/10/2025
CC Resolution 2025-
PASSED AND ADOPTED by the City Council of the City of Riverbank at a regular meeting held on the 10
th day of June, 2025; motioned by , seconded by , and
upon roll call was carried by the following City Council vote of :

AYES:

NAYS:

ABSENT:

ABSTAINED:

ATTEST: APPROVED:
___________________________ __________________________
Gabriela Hernandez,CMC Rachel Hernandez
City Clerk Mayor
Attachment: Engineer’s Report – Storm Drain District No. 05-01 (Sterling Ridge Benefit Assessment District) L&L for FY2025-26
City of Riverbank
Riverbank Benefit Assessment
District No. 05-01
(Sterling Ridge)
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 27, 2025
Public Hearing: June 10, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ATTACHMENT 2

TABLE OF CONTENTS
INTRODUCTION 1
PART I — PLANS AND SPECIFICATIONS 3
A. DESCRIPTION OF THE DISTRICT 3
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 3
C. DESCRIPTION OF IMPROVEMENTS AND SERVICES 5
PART II — METHOD OF APPORTIONMENT 6
A. BENEFIT ANALYSIS 6
B. ASSESSMENT METHODOLOGY 6
C. ASSESSMENT RANGE FORMULA 10
PART III — DISTRICT BUDGET 11
PART IV — DISTRICT BOUNDARY MAPS 12
PART V — 2025/2026 ASSESSMENT ROLL 15

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 1 of 23

Riverbank Storm Drain District No. 05-01
(Sterling Ridge)
(hereafter referred to as “District”), which includes all lots and parcels of land within the residential subdivision known as Sterling Ridge, within the City limits of Riverbank. This Engineer’s Report (hereafter referred to as “Report”) has been prepared in connection with the levy and collection of annual assessments related thereto for Fiscal Year 2025/2026, as set forth pursuant to the 1982 Benefit Act.

This Report describes the District, the improvements, and the assessments to be levied on the County tax rolls to fund the costs and expenses to service and maintain storm drain improvements associated with and resulting from the development of properties within the District and for which the properties receive special benefits. The annual assessments of this District will provide an ongoing funding source (annual assessments) for the continued operation and maintenance of storm drain improvements installed in connection with the development of properties within the District and are made pursuant to the 1982 Benefit Act and the substantive and procedural provisions of the California Constitution.

The improvements and assessments described in this Report are based on the planned development of properties within the District and represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to maintain and service the improvements. The structure of the District (organization), the improvements, the method of apportionment, and assessments described herein are based on current development plans and specifications for the Sterling Ridge residential development; and by reference these plans and specifications are made part of this Report.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the Stanislaus County Assessor’s Office. The Stanislaus County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.

The City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Engineer’s Annual Levy Report, the City Council may order amendments

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 2 of 23 to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the City Council will, by resolution, order the improvements to be made and confirm the levy and collection of assessments, and approve the levy and collection of assessments for Fiscal Year 2025/2026. In such case, the assessments as approved will be submitted to the Stanislaus County Auditor/Controller to be included on the property tax roll for each parcel in Fiscal Year 2025/2026.

This Report consists of five (5) parts:

District Budget: An estimate of the annual costs to maintain and service the storm drain improvements installed and constructed as part of the development of properties within the District. The maximum assessment and assessment range formula established for the District are based on the development plans and annual cost and expenses associated with the improvements at build-out. The assessments to provide the improvements shall be based on the estimated net annual cost of operating and maintaining of the District improvements for that fiscal year. The maximum assessment (Rate per Equivalent Benefit Unit) identified in the budget of this Report establishes the maximum assessment for the District in Fiscal Year 2025/2026.

District Diagram: A Diagram showing the exterior boundaries of the District is provided in this Report and includes all parcels receiving special benefits from the improvements.

Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within the District, are inclusive of all parcels as shown on the Stanislaus County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein.

Reference is hereby made to the Stanislaus County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Assessment Roll: A listing of the assessment amount to be presented to the property owners of record. Said assessment amounts represent each parcel’s proportional special

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 3 of 23 benefit from the improvements and services to be provided by the District based on an initial maximum assessment rate per Equivalent Benefit Unit (EBU). The maximum assessment rate has been established based on the planned development of properties within the District and the net annual cost to maintain and service the improvements as outlined in the District budget and method of apportionment described herein.

PART I — PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The territory within the District consists of all lots, parcels and subdivisions of land within the residential subdivision known as the Sterling Ridge, Elmwood Estates Unit 1 and Unit

2.  Sterling Ridge: encompasses an area of land totaling approximately forty-six (46) acres. This residential subdivision includes one hundred eighty-three (183) singlefamily residential homes. The subdivision is generally located east of Roselle Avenue; south of Talbot Avenue; north of Minnear Road; and west of the AT & SF Railroad.  Elmwood Estates Unit 1: This residential tract encompasses an area generally east of Roselle Avenue and south of Pocket Avenue. The tract includes ninety-two (92) residential parcels within the subdivision known as Elmwood Estates Unit 1, identified on Book 75 Page 04 of the Stanislaus County Assessor’s Parcel Maps. The parcels within the development are identified by the Stanislaus County Assessor’s Office as Assessor’s Parcel Numbers 075-049-001-000 through 075-049-092-000.  Elmwood Estates Unit 2: This residential tract encompasses an area located east of Aspen Lane and south of Pocket Avenue and includes eighty-six (86) single-family residential lots. The parcels within this development are identified by the Stanislaus County Assessor’s Office as Assessor’s Parcel Numbers 075-095-001-000 through 075-095-086-000.

B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of public lighting facilities.  The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 4 of 23 thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
 The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising, and the publishing, posting and mailing of notices;  Compensation payable to the County for collection of assessments;  Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.  Costs associated with any elections held for the approval of a new or increased assessment.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 5 of 23  Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements.  Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
 Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

C. DESCRIPTION OF IMPROVEMENTS AND SERVICES
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of storm drain improvements established or installed in connection with development of properties within the District. The improvements may consist of all or portion of the storm drain infrastructure and appurtenant facilities within and associated with the development of properties within the Sterling Ridge residential subdivision. The District improvements generally include but are not limited to inlets, catch basins, storm drain pipes, outlets, pumps, filters, drainage basins and appurtenant facilities. The special benefit assessments to be levied for this District are intended to provide a revenue source for the ongoing maintenance and servicing of these District improvements including, but not limited to, the materials, equipment, labor and administrative expenses. However, the assessments are not intended to fund reconstruction or major renovations of the improvements and facilities.

The improvements to be maintained and funded entirely or partially through the District assessments are generally described as:
 Annual inspection and stencil maintenance of inlets & catch basins;  Cleaning and maintenance of catch basins as needed, including permits and documentation requirements (twenty-two catch basins are within the development);  Periodic cleaning of storm drain pipes, including permits and documentation requirements (approximately 8,630 linear feet of pipe);  Annual landscape maintenance and rodent control of the 2.74-acre drainage basin (portion of the costs);
 Cleaning, debris removal and de-silting of drainage basin and/or biofilter areas as needed;
 Minor repair of the storm drain outlets if damaged or any other damaged facilities caused by flooding (major repairs or reconstruction are excluded);  Regular operational costs to maintain and clean drainage basin pump and filters, including electrical costs (major repairs or replacement are excluded); and,  Annual maintenance and repair of the fencing around the 2.74-acre drainage basin (portion of the costs).

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 6 of 23 PART II — METHOD OF APPORTIONMENT
A. BENEFIT ANALYSIS
The 1982 Benefit Act permits the establishment of assessment districts by agencies for the purpose of providing for the maintenance, servicing and operation of drainage improvements and appurtenant facilities. The 1982 Benefit Act further requires that the cost of these improvements and activities and the corresponding assessments shall be related to the benefit derived and the annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing such improvements and the service.

The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and have been established pursuant to the 1982 Benefit Act and the provisions of the California Constitution. The formula used for calculating assessments for the District reflects the composition of the parcels and the improvements provided to fairly apportion the costs based on special benefits to each parcel. Furthermore, pursuant to the Constitution Article XIIID, Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and a parcel may only be assessed for special benefits received.

All improvements and services associated with the District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential and consistent with the proposed development plans and the City’s General Plan. As such, these improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of the improvements and facilities would be the financial obligation of those properties. Therefore, the storm drain facilities and infrastructure, and the annual costs of ensuring the maintenance and operation of these improvements provide special benefits to the properties within the District. However, it is also recognized that a portion of the District improvements and services provides some benefits to properties outside the District boundaries or to the public at large and are therefore considered general benefit. Specifically, the drainage basin and related facilities including the drainage basin landscaping, fencing and pumps benefit developments in the area. All District costs have been identified as special benefit and shall be allocated to each property in proportion to the special benefits received.

B. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of parcels within the District based on the parcel’s actual land use or proposed development.

It has been determined that each of the residential parcels within the District receives special benefits from all the improvements to be funded by annual assessments and, based on the planned property development, a single zone of benefit is appropriate for the

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 7 of 23 allocation of the assessments and proportional benefit. At the writing of this Report, the parcels within the District had not been fully subdivided, based on available parcel information from the County Assessor’s Office. Therefore, the parcels within the District may be identified by one of the following land use classifications and is assigned a weighting factor known as an Equivalent Benefit Unit (EBU) that best reflects both the current and proposed use of each parcel. The EBUs calculated for a specific parcel defines that parcel’s proportional special benefits from the proposed District improvements, facilities and services.

Equivalent Benefit Units
To assess benefits equitably it is necessary to relate each property’s proportional special benefits to the special benefits of all other properties within the District. The EBU method of apportioning assessments uses the single-family home site as the basic unit of assessment. A single-family home site equals one EBU. All other land uses are converted to EBUs based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a singlefamily home site.

The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1982 Benefit Act, as the benefits to each parcel from the improvements are apportioned as a function of land use type, size, and development. Although the EBU method of apportioning special benefit is commonly used and applied to districts that have a wide range of land use classifications (residential and non-residential use), this District is comprised of only residential properties and the following apportionment analysis of special benefit addresses only residential land uses. Not all land use types described in the following are necessarily applicable to the development of properties within this District, but are presented for comparison purposes to support the proportional special benefit applied to those land use types within the District:

EBU Application by Land Use:

Single-Family Residential — This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assessed 1.00 EBU per lot or parcel.

This EBU is the base value that all other properties are compared and weighted against.

Multi-Family Residential — This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. This land use typically includes apartments, duplexes, triplex etc. It does not typically include condominiums, town-homes or mobile home parks. Based on average population densities and size of the structure as compared to a typical single-family residential unit, multi-family residential parcels shall be proportionately assessed for the parcel’s total number of residential units utilizing a sliding benefit scale. Although multi-family properties typically receive similar benefits to that of a single-family residential property, it would not be reasonable to conclude that on a per unit basis, the benefits are equal. Studies have consistently shown that the average multi-family unit impacts infrastructure approximately 75% as much as a single-family residence (Sample Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition; Metcalf and Eddy, Wastewater

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 8 of 23 Engineering Treatment, Disposal, Reuse, Third Edition). These various studies indicate that most public improvements and infrastructure are utilized and impacted at reduced levels by multi-family residential units and a similar reduction in proportional benefit is appropriate. Furthermore, it is also reasonable to conclude that as the density (number of units) increases; the proportional benefit per unit tends to decline because the unit size and people per unit usually decreases. Based on these considerations and the improvements provided by this District, it has been determined that an appropriate allocation of special benefit for multi-family residential properties is best represented by the following special benefit assignment: 0.75 EBU per unit for the first 5 units; 0.50 EBU per unit for units 6 through 50; and 0.25 EBU per unit for all remaining units.

Condominium/Town-home Units — Condominiums and town-homes tend to share attributes of both single-family residential and multi-family residential properties and for this reason are identified as a separate land use classification. Like most single-family residential properties, these properties are not usually considered rental property and generally the County assigns each unit a separate APN or assessment number. However, condominiums and town-homes often have similarities to multi-family residential properties - they are generally zoned medium to high density and in some cases may involve multiple units on a single APN. In consideration of these factors it has been determined that an appropriate allocation of special benefit for condominiums, town-homes and similar residential properties is best represented by an assignment of 0.75 EBU per unit regardless of whether each unit is assigned an individual APN or there are multiple units assigned to an APN. There is no adjustment for parcels with more than five units.

Planned-Residential Development — This land use is defined as any property for which a tentative or final tract map has been filed and approved (a specific number of residential lots and units has been identified) and the property is expected to be subdivided within the fiscal year or is part of the overall improvement and development plan for the District. This land use classification oftentimes involves more than a single parcel (e.g. the approved tract map encompasses more than a single APN). Each parcel that is part of the approved tract map shall be assessed proportionately for the proposed or estimated residential type and units to be developed on that parcel as part of the approved tract map. Accordingly, each parcel is assigned an appropriate number of benefit units that reflects the development of that property at build-out. The EBU assigned to each parcel shall represent the combination of single-family, condominium, multi-family units to be developed.

Vacant Residential — This land use is defined as property currently zoned for residential development, but a tentative or final tract map for the property has not yet been approved.

Based upon the opinions of professional appraisers who appraise market property values for real estate in Southern California, the land value portion of a property typically ranges from 20 to 30 percent of the total value of a developed residential property (the average is about 25 percent). Therefore, it has been determined that a reasonable allocation of special benefit for this type of property would parallel the twenty-five percent (25%) apportionment of property value and the number of single-family residential units typically developed per acre (an average of 4 units per acre). Based on these factors this land use shall be assigned

1.0 EBU per acre (4 units per acre x 25%). Parcels less than one acre shall be assigned a minimum of 1.0 EBU (similar to a vacant lot within a residential tract). Recognizing that the

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 9 of 23 full and timely utilization of vacant property is reduced as the size of the property increases, it has been determined that the maximum EBU assigned to a vacant residential parcel shall not exceed 25.0 EBU (parcels in excess of 25 acres are assigned 25.0 EBU).

Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.00 EBU. This land use classification may include but is not limited to:
 Lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County);
 Dedicated public easements including open space areas, utility rights-of-way, greenbelts, parkways, parks or other publicly owned properties that are part of the District improvements or that have little or no improvement value;  Private properties that cannot be developed independently from an adjacent property, such as common areas, sliver parcels, or bifurcated lots or properties with very restrictive development use.

These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

Special Cases — In many districts where multiple land use classifications are involved, there is usually one or more properties that the standard land use classifications or usual calculation of benefit will not accurately identify the special benefits received from the improvements. For example, a parcel may be identified as a Vacant Residential property, however only a small percentage of the parcel’s total acreage can actually be developed.

In this case, an appropriate calculation would be based on the net acreage that can be utilized rather than the gross acreage of the parcel. The following table provides a summary of land use types and the Equivalent Benefit Unit factors used to calculate each parcel’s individual EBU as outlined above.

Land Uses and Equivalent Benefit Units
Property Type
Equivalent
Benefit Units Multiplier
Single-family Residential 1.00 Per Unit/Lot/Parcel
Multi-family Residential

0.75 Per Unit for the First 5 Units

0.50 Per Unit for Units 6-50

0.25 Per Unit for all remaining units
Condominium/Town-home 0.75 Per Unit
Planned-Residential Development

1.00 Per Planned SF Residential Lot

0.75 Per Planned Condominium

0.25 Per Unit for all remaining units
Vacant 1.00 Per Acre
Exempt Parcels 0.00 Per Parcel
The following formula is used to calculate each parcel’s EBU (proportional benefit):

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 10 of 23 Parcel Type EBU x Acres or Units = Parcel EBU
The total number of EBUs is the sum of all individual EBUs applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (Assessment Rate) for the improvements is established by taking the total cost of the improvements and dividing that amount by the total EBUs of all the parcels benefiting from the improvements. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for the improvements.

Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Levy Amount
C. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

As part of the District formation, balloting of property owners was required pursuant to the California Constitution, Article XIIID, Section 4.

The assessment range formula for this District shall be applied to all future assessments and is generally defined as: if the proposed annual assessment (levy per EBU) for the upcoming fiscal year is less than or equal to the adjusted Maximum Assessment, then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the (Initial) Maximum Assessment established for Fiscal Year 2005/2006 adjusted annually by the annual percentage change in the Consumer Price Index (CPI) for the San Francisco-Oakland-Hayward Area for All Urban Consumers. The Maximum Assessment Rate for Fiscal Year 2024/2025 was $232.28 per EBU, the CPI increase for February 2025 is 2.69%. The adjusted Maximum Assessment Rate for Fiscal Year 2025/2026 is $238.52 per EBU.

Beginning in the second fiscal year (Fiscal Year 2006/2007) and each fiscal year thereafter, the Maximum Assessment is recalculated and a new Maximum Assessment established for that fiscal year. The Maximum Assessment shall be adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per EBU) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is much greater than the assessment applied in the prior fiscal year.

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 11 of 23 PART III — DISTRICT BUDGET
Storm Drain District No. 05-01 (Sterling Ridge) General Benefit
Special
Benefit
Total
Budget

DIRECT COSTS
Annual Maintenance
Inspection & Abatement: Drainage Basins $1,265 $1,335 $2,600 Landscape Maint: Drainage Basins (incl utilities) 2,627 2,000 4,627 Annual Maint: Drainage Basins/Channelway fencing 487 513 1,000 Annual Inspc/Docs:Inlets, Manholes, Outlets, Etc 12 988 1,000 Annual Maint & Cleaning: Inlets, Manholes, Outlets, Etc 26 1,500 1,526 Annual Inspection & Maint: Storm Drain pipes 32 2,200 2,232 Annual pump operation (include electricity) 500 500 1,000 Annual Maintenance Expenses: Storm Drains $4,949 $9,036 $13,985 Total Annual Direct Costs $4,949 $9,036 $13,985

ADMINISTRATION COSTS
City Administration & Overhead $0 $23,000 $23,000
District Administration 0 2,212 2,212
County Administration Fee 0 97 97
Miscellaneous/Other Admin Fees 0 0 0
Total Annual Administration Costs $0 $25,309 $25,309
TOTAL DIRECT AND ADMIN COSTS $4,949 $34,345 $39,294

COLLECTIONS/(CREDITS) APPLIED TO LEVY
Reserve Collection/(Transfers) $0 $8,109 $8,109
Capital Improvement Fund Collection/(Transfers) 0 0 0
Other Revenues/General Fund Contribution (4,949) 0 (4,949) TOTAL ADJUSTMENTS ($4,949) $8,109 $3,160
BALANCE TO LEVY $0 $42,454 $42,454

DISTRICT STATISTICS
Total Parcels 361
Parcels Levied 361
Total EBU 361.00
Levy per EBU $117.60
Maximum Levy per EBU $238.52

FUND BALANCE INFORMATION
Beginning Reserve Fund Balance $21,102
Reserve Fund Activity 8,109
Ending Reserve Fund Balance $29,211

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 12 of 23 PART IV — DISTRICT BOUNDARY MAPS
The parcels within the Riverbank Storm Drain District No. 05-01 (Sterling Ridge) consist of all lots, parcels and subdivisions of land located in the planned residential development known as Sterling Ridge. The District covers approximately forty-six (46) acres.

The following District Diagram is based on the Stanislaus County Assessor’s Maps and the Stanislaus County Assessor’s Secured Roll (as of July 2004) and identifies all the parcels of land within the proposed District. The combination of this map and the Assessment Roll contained in this Report constitute the District Assessment Diagram.

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 13 of 23

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 14 of 23

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 15 of 23 PART V — 2025/2026 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the Stanislaus County Secured Roll for the year in which the Engineer’s Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts is provided herein.

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 16 of 23 APN EBU Charge
075-049-001-000 1.0 $117.60
075-049-002-000 1.0 117.60
075-049-003-000 1.0 117.60
075-049-004-000 1.0 117.60
075-049-005-000 1.0 117.60
075-049-006-000 1.0 117.60
075-049-007-000 1.0 117.60
075-049-008-000 1.0 117.60
075-049-009-000 1.0 117.60
075-049-010-000 1.0 117.60
075-049-011-000 1.0 117.60
075-049-012-000 1.0 117.60
075-049-013-000 1.0 117.60
075-049-014-000 1.0 117.60
075-049-015-000 1.0 117.60
075-049-016-000 1.0 117.60
075-049-017-000 1.0 117.60
075-049-018-000 1.0 117.60
075-049-019-000 1.0 117.60
075-049-020-000 1.0 117.60
075-049-021-000 1.0 117.60
075-049-022-000 1.0 117.60
075-049-023-000 1.0 117.60
075-049-024-000 1.0 117.60
075-049-025-000 1.0 117.60
075-049-026-000 1.0 117.60
075-049-027-000 1.0 117.60
075-049-028-000 1.0 117.60
075-049-029-000 1.0 117.60
075-049-030-000 1.0 117.60
075-049-031-000 1.0 117.60
075-049-032-000 1.0 117.60
075-049-033-000 1.0 117.60
075-049-034-000 1.0 117.60
075-049-035-000 1.0 117.60
075-049-036-000 1.0 117.60
075-049-037-000 1.0 117.60
075-049-038-000 1.0 117.60
075-049-039-000 1.0 117.60
075-049-040-000 1.0 117.60
075-049-041-000 1.0 117.60
075-049-042-000 1.0 117.60
075-049-043-000 1.0 117.60
075-049-044-000 1.0 117.60
075-049-045-000 1.0 117.60
075-049-046-000 1.0 117.60
075-049-047-000 1.0 117.60
075-049-048-000 1.0 117.60
075-049-049-000 1.0 117.60
075-049-050-000 1.0 117.60

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 17 of 23 APN EBU Charge
075-049-051-000 1.0 117.60
075-049-052-000 1.0 117.60
075-049-053-000 1.0 117.60
075-049-054-000 1.0 117.60
075-049-055-000 1.0 117.60
075-049-056-000 1.0 117.60
075-049-057-000 1.0 117.60
075-049-058-000 1.0 117.60
075-049-059-000 1.0 117.60
075-049-060-000 1.0 117.60
075-049-061-000 1.0 117.60
075-049-062-000 1.0 117.60
075-049-063-000 1.0 117.60
075-049-064-000 1.0 117.60
075-049-065-000 1.0 117.60
075-049-066-000 1.0 117.60
075-049-067-000 1.0 117.60
075-049-068-000 1.0 117.60
075-049-069-000 1.0 117.60
075-049-070-000 1.0 117.60
075-049-071-000 1.0 117.60
075-049-072-000 1.0 117.60
075-049-073-000 1.0 117.60
075-049-074-000 1.0 117.60
075-049-075-000 1.0 117.60
075-049-076-000 1.0 117.60
075-049-077-000 1.0 117.60
075-049-078-000 1.0 117.60
075-049-079-000 1.0 117.60
075-049-080-000 1.0 117.60
075-049-081-000 1.0 117.60
075-049-082-000 1.0 117.60
075-049-083-000 1.0 117.60
075-049-084-000 1.0 117.60
075-049-085-000 1.0 117.60
075-049-086-000 1.0 117.60
075-049-087-000 1.0 117.60
075-049-088-000 1.0 117.60
075-049-089-000 1.0 117.60
075-049-090-000 1.0 117.60
075-049-091-000 1.0 117.60
075-049-092-000 1.0 117.60
075-088-001-000 1.0 117.60
075-088-002-000 1.0 117.60
075-088-003-000 1.0 117.60
075-088-004-000 1.0 117.60
075-088-005-000 1.0 117.60
075-088-006-000 1.0 117.60
075-088-007-000 1.0 117.60
075-088-008-000 1.0 117.60

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 18 of 23 APN EBU Charge
075-088-009-000 1.0 117.60
075-088-010-000 1.0 117.60
075-088-011-000 1.0 117.60
075-088-012-000 1.0 117.60
075-088-013-000 1.0 117.60
075-088-014-000 1.0 117.60
075-088-015-000 1.0 117.60
075-088-016-000 1.0 117.60
075-088-017-000 1.0 117.60
075-088-018-000 1.0 117.60
075-088-019-000 1.0 117.60
075-088-020-000 1.0 117.60
075-088-021-000 1.0 117.60
075-088-022-000 1.0 117.60
075-088-023-000 1.0 117.60
075-088-024-000 1.0 117.60
075-088-025-000 1.0 117.60
075-088-026-000 1.0 117.60
075-088-027-000 1.0 117.60
075-088-028-000 1.0 117.60
075-088-029-000 1.0 117.60
075-088-030-000 1.0 117.60
075-088-031-000 1.0 117.60
075-088-032-000 1.0 117.60
075-088-033-000 1.0 117.60
075-088-034-000 1.0 117.60
075-088-035-000 1.0 117.60
075-088-036-000 1.0 117.60
075-088-037-000 1.0 117.60
075-088-038-000 1.0 117.60
075-088-039-000 1.0 117.60
075-088-040-000 1.0 117.60
075-088-041-000 1.0 117.60
075-088-042-000 1.0 117.60
075-088-043-000 1.0 117.60
075-088-044-000 1.0 117.60
075-088-045-000 1.0 117.60
075-088-046-000 1.0 117.60
075-088-047-000 1.0 117.60
075-088-048-000 1.0 117.60
075-088-049-000 1.0 117.60
075-088-050-000 1.0 117.60
075-088-051-000 1.0 117.60
075-088-052-000 1.0 117.60
075-088-053-000 1.0 117.60
075-088-054-000 1.0 117.60
075-088-055-000 1.0 117.60
075-088-056-000 1.0 117.60
075-088-057-000 1.0 117.60
075-088-058-000 1.0 117.60

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 19 of 23 APN EBU Charge
075-088-059-000 1.0 117.60
075-088-060-000 1.0 117.60
075-088-061-000 1.0 117.60
075-088-062-000 1.0 117.60
075-088-063-000 1.0 117.60
075-089-001-000 1.0 117.60
075-089-002-000 1.0 117.60
075-089-003-000 1.0 117.60
075-089-004-000 1.0 117.60
075-089-005-000 1.0 117.60
075-089-006-000 1.0 117.60
075-089-007-000 1.0 117.60
075-089-008-000 1.0 117.60
075-089-009-000 1.0 117.60
075-089-010-000 1.0 117.60
075-089-011-000 1.0 117.60
075-089-012-000 1.0 117.60
075-089-013-000 1.0 117.60
075-089-014-000 1.0 117.60
075-089-015-000 1.0 117.60
075-089-016-000 1.0 117.60
075-089-017-000 1.0 117.60
075-089-018-000 1.0 117.60
075-089-019-000 1.0 117.60
075-089-020-000 1.0 117.60
075-089-021-000 1.0 117.60
075-089-022-000 1.0 117.60
075-089-023-000 1.0 117.60
075-089-024-000 1.0 117.60
075-089-025-000 1.0 117.60
075-089-026-000 1.0 117.60
075-089-027-000 1.0 117.60
075-089-028-000 1.0 117.60
075-089-029-000 1.0 117.60
075-089-030-000 1.0 117.60
075-089-031-000 1.0 117.60
075-089-032-000 1.0 117.60
075-089-033-000 1.0 117.60
075-089-034-000 1.0 117.60
075-089-035-000 1.0 117.60
075-089-036-000 1.0 117.60
075-089-037-000 1.0 117.60
075-089-038-000 1.0 117.60
075-089-039-000 1.0 117.60
075-089-040-000 1.0 117.60
075-089-041-000 1.0 117.60
075-089-042-000 1.0 117.60
075-089-043-000 1.0 117.60
075-089-044-000 1.0 117.60
075-089-045-000 1.0 117.60

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 20 of 23 APN EBU Charge
075-089-046-000 1.0 117.60
075-089-047-000 1.0 117.60
075-089-048-000 1.0 117.60
075-089-049-000 1.0 117.60
075-089-050-000 1.0 117.60
075-089-051-000 1.0 117.60
075-089-052-000 1.0 117.60
075-089-053-000 1.0 117.60
075-089-054-000 1.0 117.60
075-089-055-000 1.0 117.60
075-089-056-000 1.0 117.60
075-089-057-000 1.0 117.60
075-089-058-000 1.0 117.60
075-090-001-000 1.0 117.60
075-090-002-000 1.0 117.60
075-090-003-000 1.0 117.60
075-090-004-000 1.0 117.60
075-090-005-000 1.0 117.60
075-090-006-000 1.0 117.60
075-090-007-000 1.0 117.60
075-090-008-000 1.0 117.60
075-090-009-000 1.0 117.60
075-090-010-000 1.0 117.60
075-090-011-000 1.0 117.60
075-090-012-000 1.0 117.60
075-090-013-000 1.0 117.60
075-090-014-000 1.0 117.60
075-090-015-000 1.0 117.60
075-090-016-000 1.0 117.60
075-090-017-000 1.0 117.60
075-090-018-000 1.0 117.60
075-090-019-000 1.0 117.60
075-090-020-000 1.0 117.60
075-090-021-000 1.0 117.60
075-090-022-000 1.0 117.60
075-090-023-000 1.0 117.60
075-090-024-000 1.0 117.60
075-090-025-000 1.0 117.60
075-090-026-000 1.0 117.60
075-090-027-000 1.0 117.60
075-090-028-000 1.0 117.60
075-090-029-000 1.0 117.60
075-090-030-000 1.0 117.60
075-090-031-000 1.0 117.60
075-090-032-000 1.0 117.60
075-090-033-000 1.0 117.60
075-090-034-000 1.0 117.60
075-090-035-000 1.0 117.60
075-090-036-000 1.0 117.60
075-090-037-000 1.0 117.60

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 21 of 23 APN EBU Charge
075-090-038-000 1.0 117.60
075-090-039-000 1.0 117.60
075-090-040-000 1.0 117.60
075-090-041-000 1.0 117.60
075-090-042-000 1.0 117.60
075-090-043-000 1.0 117.60
075-090-044-000 1.0 117.60
075-090-045-000 1.0 117.60
075-090-046-000 1.0 117.60
075-090-047-000 1.0 117.60
075-090-048-000 1.0 117.60
075-090-049-000 1.0 117.60
075-090-050-000 1.0 117.60
075-090-051-000 1.0 117.60
075-090-052-000 1.0 117.60
075-090-053-000 1.0 117.60
075-090-054-000 1.0 117.60
075-090-055-000 1.0 117.60
075-090-056-000 1.0 117.60
075-090-057-000 1.0 117.60
075-090-058-000 1.0 117.60
075-090-059-000 1.0 117.60
075-090-060-000 1.0 117.60
075-090-061-000 1.0 117.60
075-090-063-000 1.0 117.60
075-095-001-000 1.0 117.60
075-095-002-000 1.0 117.60
075-095-003-000 1.0 117.60
075-095-004-000 1.0 117.60
075-095-005-000 1.0 117.60
075-095-006-000 1.0 117.60
075-095-007-000 1.0 117.60
075-095-008-000 1.0 117.60
075-095-009-000 1.0 117.60
075-095-010-000 1.0 117.60
075-095-011-000 1.0 117.60
075-095-012-000 1.0 117.60
075-095-013-000 1.0 117.60
075-095-014-000 1.0 117.60
075-095-015-000 1.0 117.60
075-095-016-000 1.0 117.60
075-095-017-000 1.0 117.60
075-095-018-000 1.0 117.60
075-095-019-000 1.0 117.60
075-095-020-000 1.0 117.60
075-095-021-000 1.0 117.60
075-095-022-000 1.0 117.60
075-095-023-000 1.0 117.60
075-095-024-000 1.0 117.60
075-095-025-000 1.0 117.60

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 22 of 23 APN EBU Charge
075-095-026-000 1.0 117.60
075-095-027-000 1.0 117.60
075-095-028-000 1.0 117.60
075-095-029-000 1.0 117.60
075-095-030-000 1.0 117.60
075-095-031-000 1.0 117.60
075-095-032-000 1.0 117.60
075-095-033-000 1.0 117.60
075-095-034-000 1.0 117.60
075-095-035-000 1.0 117.60
075-095-036-000 1.0 117.60
075-095-037-000 1.0 117.60
075-095-038-000 1.0 117.60
075-095-039-000 1.0 117.60
075-095-040-000 1.0 117.60
075-095-041-000 1.0 117.60
075-095-042-000 1.0 117.60
075-095-043-000 1.0 117.60
075-095-044-000 1.0 117.60
075-095-045-000 1.0 117.60
075-095-046-000 1.0 117.60
075-095-047-000 1.0 117.60
075-095-048-000 1.0 117.60
075-095-049-000 1.0 117.60
075-095-050-000 1.0 117.60
075-095-051-000 1.0 117.60
075-095-052-000 1.0 117.60
075-095-053-000 1.0 117.60
075-095-054-000 1.0 117.60
075-095-055-000 1.0 117.60
075-095-056-000 1.0 117.60
075-095-057-000 1.0 117.60
075-095-058-000 1.0 117.60
075-095-059-000 1.0 117.60
075-095-060-000 1.0 117.60
075-095-061-000 1.0 117.60
075-095-062-000 1.0 117.60
075-095-063-000 1.0 117.60
075-095-064-000 1.0 117.60
075-095-065-000 1.0 117.60
075-095-066-000 1.0 117.60
075-095-067-000 1.0 117.60
075-095-068-000 1.0 117.60
075-095-069-000 1.0 117.60
075-095-070-000 1.0 117.60
075-095-071-000 1.0 117.60
075-095-072-000 1.0 117.60
075-095-073-000 1.0 117.60
075-095-074-000 1.0 117.60
075-095-075-000 1.0 117.60

City of Riverbank
2025/2026 Storm Drain District No. 05-1 Sterling Ridge Page 23 of 23 APN EBU Charge
075-095-076-000 1.0 117.60
075-095-077-000 1.0 117.60
075-095-078-000 1.0 117.60
075-095-079-000 1.0 117.60
075-095-080-000 1.0 117.60
075-095-081-000 1.0 117.60
075-095-082-000 1.0 117.60
075-095-083-000 1.0 117.60
075-095-084-000 1.0 117.60
075-095-085-000 1.0 117.60
075-095-086-000 1.0 117.60
Total 361.0 $42,453.60
*Total may differ from budget due to rounding.

Page 1 of 11 ends

Item 11.1 – CC/LRA – 06/10/2025

RIVERBANK CITY COUNCIL / LOCAL REDEVELOPMENT AUTHORITY
AGENDA ITEM NO. 11.1
SECTION 11: NEW BUSINESS
Meeting Date: June 10, 2025
Subject: Fiscal Year 2025-26 Major Fund Budget Workshop From: Marisela H. Garcia, City Manager
Submitted by: Tammy Alcantor, Assistant City Manager/Administrative Services Director

RECOMMENDATION
It is recommended that the City Council receive a presentation on the Fiscal Year 2025- 26 Major Fund Proposed Budgets and provide feedback in anticipation of the adoption of the Final Budget on June 24, 2025.

SUMMARY
An overview of the proposed Fiscal Year 2025-26 Major Fund budget will be presented to the City Council in anticipation of the adoption of the preliminary budget. This is an opportunity for the City Council to review ongoing annual expenditures (also referred to as the Base Budget) as well as review capital requests from each of the departments.

Major funds include: General Fund, Gas Tax Fund, Sewer Operating Fund, Water Operating Fund, Recreation Fund, and Public Benefit Fund.

BACKGROUND
With support from various City departments, the Proposed Major Fund Budgets for Fiscal Year 2025-26 were developed. Revenue projections were prepared by the Assistant City Manager, utilizing a combination of data from the California Department of Finance, input from consultants, and historical trends and experiences specific to the City. Department Heads and Managers were responsible for preparing base budget projections for ongoing revenues and expenditures.

Some notable increases affecting the Major Funds. The City’s PERS Unfunded Accrued Liability Costs have risen this fiscal year.
• In the upcoming fiscal year, we will experience a 20.63% increase in costs, resulting in the City contributing approximately $881,634 this fiscal year, with nearly half of that being paid directly by the General Fund. • In the upcoming fiscal year, we will experience a 21% increase, $235,920 in costs, for Workers' Compensation, Vehicle and Property Insurance, and Liability coverage.

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Item 11.1 – CC/LRA – 06/10/2025

GENERAL FUND RESERVE PROJECTIONS
The General Fund is anticipated to end the current 2024-25 Fiscal Year with a 53% Reserve. Projections for the 2025-26 Fiscal Year are as follows:

Beginning Reserve 07/1/2025 $9,807,950
Projected Revenues $14,152,863
Projected Expenditures $16,397,479
Anticipated Ending Reserve 06/30/2026 $7,563,334
Reserve Level 47%
Structural Operating Deficit ($2,244,616)

GENERAL FUND REVENUE PROJECTIONS
Overall, General Fund Revenues, when compared to FY 2024-25 budgeted revenues, will experience an increase of 3.4%.

FY 2024-25
Budget
FY 2025-26
Budget
Difference % Change
Revenues $13,681,552 $14,152,863 $440,075 3.4%
Property Tax
Revenue sources such as Property Tax, will continue to increase as the market continues to be steady, particularly as new properties are added to the city's tax roll. The Property Tax Department of the State Board of Equalization has notified the County Assessor’s office that they may prepare their 2025 assessment roll with an inflationary factor of 2%.

The FY 25-26 revenues are based on Assessed Values that are set by the County Assessor as of January 1, 2025, along with an increase for new home constructions.

With the new housing developments both completed and currently underway this will cause an increase in Assessed Valuations, resulting in increased revenues for the City.

Current housing developments underway are the Countryside II, Crossroads West Unit 3, River’s Edge, and Diamond Bar East.

Construction-related fees typically accompany new development. Over the past several years, increased activity in new housing construction and ongoing issuance of solar permits have driven growth in Building Permit Revenue. However, staff now projects a decline in this revenue stream, estimating an approximate 15% decrease. This projection is based on a slight drop in the number of building permits being issued and the nearing completion of several subdivisions.

Sales Tax
Sales Tax revenue has consistently grown over the past several fiscal years, though a statewide decline was observed in FY 2023–24. In the current fiscal year, the City has experienced a rebound in this revenue stream, driven in part by an expanding retail

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Item 11.1 – CC/LRA – 06/10/2025
sector. Some of this growth will help offset infrastructure costs associated with new commercial development.

Looking ahead to the upcoming fiscal year, the City anticipates a 4.5% increase in Sales Tax revenue, largely attributed to continued growth in retail activity. The Finance Department has traditionally taken a conservative approach when projecting Sales Tax revenue. Projections provided by the City's consultant, MuniServices/Avenu, typically include Conservative, Most-Likely, and Optimistic scenarios. In keeping with past practice, the City generally budgets within the Conservative to Most-Likely range to avoid overcommitting resources based on revenue that may not materialize.

While Sales Tax is inherently volatile—often responding quickly to both positive and negative economic changes—the City remains cautiously optimistic. Based on current trends and consultant input, Sales Tax revenue is projected to increase by approximately $235,000 in the coming fiscal year.
.

GENERAL FUND EXPENDITURE PROJECTIONS
Overall, for the upcoming fiscal year, the expenditures are anticipated to increase by

13.3%.

FY 2024-25 Budget FY 2025-26 Budget Difference % Change $14,467,081 $16,397,479 $1,930,398 13.3%
Salary & Benefit Projections
The City currently has a labor agreement with the LIUNA Miscellaneous Bargaining Unit, which is set to expire on June 30, 2025, and an agreement with the Mid-Management

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Item 11.1 – CC/LRA – 06/10/2025
Employee Unit that expires on December 31, 2025. Negotiations are currently underway with the LIUNA Miscellaneous Bargaining Unit, and we anticipate reaching a new threeyear agreement within the month. Estimated cost increases based on tentative agreements have been included in the proposed budget.

Additionally, the budget includes projected increases for the Mid-Management group.

These projections will need to be revisited and adjusted as necessary once formal negotiations are completed.

The City is also preparing to launch a Classification and Compensation Study to ensure that all positions are being compensated fairly in terms of both salary and benefits. Upon completion, the results of the study will be presented to the City Council for consideration of any necessary equity adjustments across positions.

The City’s PERS Unfunded Accrued Liability Costs have risen this fiscal year. In the upcoming fiscal year, we will experience a 20.63% increase in costs, resulting in the City contributing approximately $881,634 this fiscal year, with nearly half of that being paid directly by the General Fund.

Health Insurance costs are anticipated to increase in the upcoming year by approximately 8% based on past trends. Currently, employees contribute 15% towards their monthly premiums.

Personnel
The proposed budget includes the promotion of existing staff members to the following positions:
• Community Development Specialist II
This promotion reflects the employees' demonstrated competencies, successful completion of relevant training programs, and continued dedication to professional growth. Recognizing and advancing staff based on their skills and development efforts supports both employee retention and the operational efficiency of the department.

In anticipation of continued growth throughout the City, we are recommending funding for the following position in the upcoming budget:
• Human Resources Technician – This position will support the increasing demands on the Human Resources division, including recruitment, employee services, and compliance with evolving employment regulations.

At the same time, several other staffing requests were submitted for consideration.

However, due to office space constraints and limited funding, we are not recommending the addition of the following positions at this time:
• Deputy City Clerk (Admin)
• Public Information Officer (PIO) (Admin)
• Administrative Assistant (Planning, Building & Code Enforcement) • Recreation Coordinator (Recreation)

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Item 11.1 – CC/LRA – 06/10/2025
While we recognize the potential benefits these roles would bring in supporting city operations and service delivery, current resource limitations preclude their inclusion in this year's budget. Staff will continue to assess these needs in future budget cycles as resources allow.

Additionally, staff is evaluating the feasibility of bringing engineering services in-house.

This initiative would involve the creation of three new positions and the identification of appropriate office space. Staff anticipates that the costs currently allocated to outside engineering consultants could fully offset the cost of these positions:
• City Engineer
• Assistant Engineer
• Engineering Technician I
Further analysis will be conducted to assess the operational and fiscal implications of this transition.

Police Services
Cost increases for the Law Enforcement Contract with the Stanislaus County Sheriff’s Department include:
• Salary & Benefits: 4.1% Increase
• Vehicle & Replacement Costs: 1% increase
• SR 911 Dispatch: 10.5% increase
• Cost Allocation Plan: 39% increase
Capital Expenditures
Staff is proposing funding from General Fund Reserves for the following projects:

Project Amount
New Desk Cubicle in City Hall South - Finance $7,500
Zerillo Tennis Court Resurface (to obtain a Grant of $7,500) $15,000 ADA Improvements $50,000
Whorton Playground Equipment Request
The Parks Department submitted a request for the replacement of playground equipment at Whorton Park in the amount of $340,000. However, this item has not been included in the proposed budget due to overall increases in budgetary commitments. While the need is recognized, funding constraints prevent its inclusion at this time. The request will be revisited in future budget cycles as resources allow.

One-Time Expenditures
The proposed budget includes the following one-time expenditures:
• Classification and Compensation Study – This is a comprehensive review of an organization’s job titles (classifications), job descriptions, and pay structure.

For a city government, this study ensures that employees are classified

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Item 11.1 – CC/LRA – 06/10/2025
appropriately based on the work they perform and are compensated fairly in alignment with the labor market and internal equity. $45,000 General Fund Subsidies
The General Fund has historically provided subsidies to support various City activities, with contributions increasing over time. In the proposed FY 2026 budget, two new subsidies are being introduced due to the loss of external funding. The table below outlines General Fund subsidies by activity across recent fiscal years, highlighting the changes in support levels:

Fund/Activity FYE 2023 FYE 2024 FYE 2025
Budgeted
FYE 2026
Proposed
Budget
Difference FYE 2025 vs FYE
2026 $
%
Recreation

544,190

640,628

837,669

972,952 135,283 16%
Neighborhood
Improvement

8,662

120,000

120,677

157,124 36,447 30%
Community
Center

26,850

22,500

46,325

35,000 (11,325) -24%
Gas Tax -
Streets

177,011

213,789

340,036

441,731 101,695 30%
Sierra House
(new)

366,005 366,005 N/A
LRA (new)

232,239 232,239 N/A
Total Subsidy

756,713

996,917

1,344,707

2,205,051 860,344 63.98%
The City’s General Fund subsidies have significantly increased over the past four fiscal years, rising from approximately $757,000 in FY 2023 to a proposed $2.2 million in FY 2026. This represents a 64% increase over the current year’s budget.

The largest increases are seen in:
• Recreation, which grows by $113,159 (14%) to meet service demands; • Gas Tax – Streets, which increases by $70,207 (21%) to offset declining revenues and rising maintenance costs.

Two new subsidies are introduced in FY 2026:
• Sierra House: $366,005
• LRA (Local Redevelopment Authority): $232,239

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Item 11.1 – CC/LRA – 06/10/2025

GAS TAX
The State of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on these fuels, and vehicle registration fees, with portions of the resulting revenue dedicated to transportation purposes. Local (city and county) allocations from these sources are distributed primarily through the Highway Users Tax Account (HUTA)—a longstanding source of gas tax revenue—and the Road Maintenance and Rehabilitation Account (RMRA), which was established by the Road Repair and Accountability Act of 2017 (SB1 - Beall).

The State provides annual projections for these revenue sources. For the current fiscal year, the City is projected to receive a slight increase of less than 1% in Gas Tax revenues. These funds support street and road maintenance and operations, as well as major infrastructure projects funded through SB1.

FY 2024-25
Budget
FY 2025-26
Budget
Difference % Change
Revenues
(w/o transfers In)
$1,346,229 $1,349,328 $3,099 +0.2%
Expenditures
(w/o Capital Projects)
$1,076,760 $1,156,167 $79,407 +7.37%
Personnel
At the City Council meeting on May 27, 2025, the Council approved the decision to bring street sweeping responsibilities in-house. This decision followed the City Manager’s receipt of notice that Gilton would no longer be providing street sweeping services to the City. As a result, the Public Works Department will require the following personnel to manage the street sweeping operations. The personnel cost will be offset with the reduction to contract services.:
• Maintenance Worker I
• Electrical Systems Technician – This position will support technical electrical needs that are currently addressed by outside contractors. By bringing this expertise in-house, the City anticipates a reduction in contractor-related expenses.

The position will be shared between the Sewer(60%), Streets(20%), and Water(20%) divisions.

Gas Tax Maintenance Budget Deficit
Over the past four years, the Gas Tax Fund has consistently experienced deficit spending within the Maintenance budget. This structural shortfall is primarily driven by declining Gas Tax revenues, which have not kept pace with the steady and significant increases in the cost of supplies and materials. For the current fiscal year, staff anticipates a shortfall of approximately $441,731. To address this gap, a transfer from the General Fund is projected, representing a 30% increase over the FY 2024–25 budgeted contribution.

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Item 11.1 – CC/LRA – 06/10/2025

SEWER FUND
The Sewer Fund receives 99% of its revenue from user fees charged to customers (residential, commercial, and industrial). Overall, the City will see an increase of 15.27.% in revenues, based upon current trends, under-estimated revenues in the current year, and based on the fee schedule effective January 2023 with annual increases. Overall, expenditures are anticipated to increase by +10.56%, with the notable changes in personnel cost with the addition of an Electrical Systems Technician and promotions of existing staff members.

FY 2024-25
Budget
FY 2025-26
Budget
Difference % Change
Revenues $5,959,350 $6,869,400 $910,050 +15.27%
Expenditures
w/o transfers out
& Capital projects
$3,402,423 $3,761,932 $359,509 +10.56%
Personnel
The proposed budget includes the promotion of existing staff members to the following positions:
• Senior Maintenance Worker
• WWTP Maintenance Technician I
• WWTP Operator I
These promotions reflect the employees' demonstrated competencies, successful completion of relevant training programs, and continued dedication to professional growth. Recognizing and advancing staff based on their skills and development efforts supports both employee retention and the operational efficiency of the department.

In anticipation of continued systems demands, we are recommending funding for the following position in the upcoming budget:
• Electrical Systems Technician – This position will support technical electrical needs that are currently addressed by outside contractors. By bringing this expertise in-house, the City anticipates a reduction in contractor-related expenses.

The position will be shared between the Sewer(60%), Streets(20%), and Water(20%) divisions.

At the same time, additional staffing requests were submitted for consideration. However, we are not recommending the addition of the following position at this time:
• Sewer Equipment Operator
Staff will continue to evaluate this need in future budget cycles as resources allow.

Capital Projects/Equipment
The Sewer Fund will support a series of projects aimed at addressing ongoing maintenance needs throughout the sewer system. These efforts are part of the City’s commitment to ensuring the long-term reliability and efficiency of critical infrastructure.

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Item 11.1 – CC/LRA – 06/10/2025
Included in the capital projects and equipment for the upcoming fiscal year are:
• New Backhoe $100,000 (50/50 water/sewer total purchase $200,000) • SCADA/Radio Upgrades $100,000
• System repairs and upgrades $45,000
• Sewer Line Replacement: Alley between Sierra & Patterson, First Street to Eighth Street $650,000 (carry over from FY 2024-25)
• Sewer Line Replacement: Alley between Sierra Street & Stanislaus, First Street to Third Street $225,000 (carry over from FY 2024-25)
These investments reflect the City’s proactive approach to maintaining essential services and minimizing costly emergency repairs.

WATER FUND
The Water Fund derives approximately 98% of its revenue from user fees charged to customers. For the upcoming fiscal year, the City anticipates an overall revenue increase of 8.1%, primarily driven by growth in the customer base. Notably, water rates have not been adjusted since 2019. To ensure continued alignment with rising maintenance and operational costs, a rate study will be conducted during the fiscal year.

On the expenditure side, overall spending is projected to increase by 7.2%, due to personnel cost increases and an increase in services and supplies.

FY 2024-25
Budget
FY 2025-26
Budget
Difference % Change
Revenues
(w/o transfer In)
$3,354,500 $3,625,000 +$270,500 +8.1%
Expenditures
w/o transfers out
& Capital projects
$3,687,562 $3,954,870 +$267,308 +7.2%
Personnel
The proposed budget includes the promotion of existing staff members to the following positions:
• Senior Water Utility Worker
This promotion reflects the employees' demonstrated competencies, successful completion of relevant training programs, and continued dedication to professional growth. Recognizing and advancing staff based on their skills and development efforts supports both employee retention and the operational efficiency of the department.

The position will be shared between the Sewer(60%), Streets(20%), and Water(20%) divisions.

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Item 11.1 – CC/LRA – 06/10/2025
At the same time, additional staffing requests were submitted for consideration. However, we are not recommending the addition of the following position at this time:
• Water Equipment Operator
Staff will continue to evaluate this need in future budget cycles as resources allow.

Capital Projects/Equipment
The Water Fund will support projects aimed at addressing ongoing maintenance needs in the water system.

Included in the capital projects and equipment for the upcoming fiscal year are:
• New Backhoe $100,000 (50/50 water/sewer total purchase $200,000) • Annual Well Rehab $85,000
• 4- Hydrant Meter/Backflows $20,000
• 8- Fire Hydrants $30,000

PUBLIC BENEFIT FUND
In June 2018, the City Council authorized the creation of the Public Benefit Fund. The fund intended to ensure that all cannabis-related revenues were segregated and easily accounted for in a specific fund. In addition to establishing the fund, the City Council developed an expenditure policy that was focused on allocating the funds received for public safety (including police and code enforcement) and other projects that would provide a public benefit.

The City is currently collecting revenues from three cannabis facilities; Flavors, Canna+Rise and Off the Charts (previously Perfect Union, Riverbank Cannabis Collective). The current agreements are currently up for negotiation. For the new fiscal year, we are estimating a slight increase. For the new fiscal year, we are estimating a slight increase in both revenues and expenditures.

FY 2024-25
Budget
FY 2024-25
Budget
Difference % Change
Revenues $445,000 $446,000 +$1,000 +.22%
Expenditures $630,360 $644,250 +$13,890 +2.2%
The upcoming fiscal year includes only those on-going expenses of the fund, including offsets for the Sheriff’s Law Enforcement Contract, Neighborhood Improvement, and annual lease payments for the City’s Camera System.

STRATEGIC PLAN
On August 10, 2021, the City Council established a Strategic Plan Goal to “Ensure the City’s Continued Financial Stability”. This report addresses this matter.

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Item 11.1 – CC/LRA – 06/10/2025

FINANCIAL IMPACT
There is no financial impact anticipated with this report. Staff will incorporate any final feedback from the City Council and present a final budget at the June 25, 2024, meeting.

ATTACHMENTS

1. Fiscal Year 2025-26 General Fund Proposed Budget Projections

2. Fiscal Year 2025-26 Gas Tax Proposed Budget Projections

3. Fiscal Year 2025-26 Sewer Operating Fund Proposed Budget Projections

4. Fiscal Year 2025-26 Water Operating Fund Proposed Budget Projections

5. Fiscal Year 2025-26 Public Benefit Fund Proposed Budget Projections General Fund
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

General Fund Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
Beginning Fund Balance $9,425,265.00 $11,452,119.00 $10,708,952.00 $10,708,952.00 $9,807,950.00 Revenues
Taxes $9,233,523.97 $9,293,421.97 $9,419,360.43 $10,196,650.00 $10,617,231.75 Licenses & Permits $378,207.51 $840,054.84 $495,793.37 $678,803.00 $592,828.00 Grants $146,347.40 $186,158.96 $145,480.52 $200,000.00 $207,500.00 Charges for Services $1,096,228.98 $1,821,436.18 $1,913,908.90 $1,366,024.00 $1,412,937.52 Fines, Forfeitures, Penalties $58,669.99 $57,063.54 $49,895.31 $53,900.00 $53,553.00 Interest Income $120,070.60 $199,557.15 $105,654.25 $135,000.00 $155,250.00 Transfers In $2,443,067.25 $2,598,543.73 - $1,051,175.16 $1,113,563.00 Total Revenues $13,476,115.70 $14,996,236.37 $12,130,092.78 $13,681,552.16 $14,152,863.27 Expenditures
Payroll Bene ts $1,311,740.66 $1,783,164.84 $980,784.00 $1,717,176.00 $1,884,809.25 Salary $2,466,201.79 $2,785,757.88 $1,815,210.51 $2,337,593.00 $2,552,767.80 Professional Services $6,813,946.31 $8,139,723.00 $6,441,214.03 $8,057,748.31 $8,902,285.19 Services/ Supplies $467,333.87 $1,093,763.09 $414,663.04 $525,358.50 $512,949.72 Utilities $207,075.39 $201,569.09 $180,125.60 $225,356.00 $219,866.63 Capital Expenses/ Projects $309,820.06 $249,436.13 $912,706.78 $257,460.00 $119,750.00 Prior Year Adjustments - $650.00 -$26,919.25 - -
Transfers Out $947,701.34 $1,485,339.63 $39,360.00 $1,346,389.00 $2,205,051.04 Total Expenditures $12,523,819.42 $15,739,403.66 $10,757,144.71 $14,467,080.81 $16,397,479.63 Total Revenues Less Expenditures $952,296.28 -$743,167.29 $1,372,948.07 -$785,528.65 -$2,244,616.36 Ending Fund Balance $10,377,561.28 $10,708,951.71 $12,081,900.07 $9,923,423.35 $7,563,333.64 General Fund 101
Budget 2025-2026 | Riverbank Page 4
ATTACHMENT 1
General Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Taxes Charges for Services Transfers In
Licenses & Permits Grants Interest Income
Fines, Forfeitures, Penalties
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2023 2024 2025 2026
0 $5M
$10M
$15M
$20M
$13M
$15M
$12M
$14M
FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
$20M
General Fund 101
Budget 2025-2026 | Riverbank Page 5
FY26 Revenues by Revenue Source
Taxes $10,617,232 75.02%
Charges for Services $1,412,938 9.98%
Transfers In $1,113,563 7.87%
Licenses & Permits $592,828 4.19%
Grants $207,500 1.47%
Interest Income $155,250 1.10%
Fines, Forfeitures, Penalties $53,553 0.38%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Taxes $9,233,523.97 $9,293,421.97 $9,419,360.43 $10,196,650.00 $10,617,231.75 4.12% Licenses & Permits $378,207.51 $840,054.84 $495,793.37 $678,803.00 $592,828.00 -12.67% Grants $146,347.40 $186,158.96 $145,480.52 $200,000.00 $207,500.00 3.75% Charges for Services $1,096,228.98 $1,821,436.18 $1,913,908.90 $1,366,024.00 $1,412,937.52 3.43% Fines, Forfeitures, Penalties $58,669.99 $57,063.54 $49,895.31 $53,900.00 $53,553.00 -0.64% Interest Income $120,070.60 $199,557.15 $105,654.25 $135,000.00 $155,250.00 15.00% Transfers In $2,443,067.25 $2,598,543.73 - $1,051,175.16 $1,113,563.00 5.94% Total Revenues $13,476,115.70 $14,996,236.37 $12,130,092.78 $13,681,552.16 $14,152,863.27 3.44%

14.2M
Revenues by Revenue Source
General Fund 101
Budget 2025-2026 | Riverbank Page 6
Expenditures by Department
Historical Expenditures by Department
Police Department Parks Development Services Admin
Admin Services Finance Department Legal Department
Planning Department Recreation Building Department
City Council Animal & Code Control Storm Water Administration City Manager Building Maintenance Economic Development
FY26 Expenditures by Department
Police Department $7,197,452 43.89%
Parks $1,402,298 8.55%
Admin Services $1,104,317 6.73%
Recreation $1,007,952 6.15%
City Council $798,391 4.87%
Development Services Admin $754,782 4.60%
Planning Department $748,276 4.56%
Finance Department $720,437 4.39%
Storm Water Administration $593,122 3.62%
Animal & Code Control $489,489 2.99%
City Manager $478,508 2.92%
Building Department $472,385 2.88%
Building Maintenance $355,070 2.17%
Legal Department $250,000 1.52%
Economic Development $25,000 0.15%
$13M
$16M
$11M
$16M
FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
$20M

16.4M
General Fund 101
Budget 2025-2026 | Riverbank Page 7
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Finance Department $863,512.59 $1,100,466.59 $507,896.15 $663,415.00 $720,436.54 8.60% Parks $1,123,426.40 $1,217,291.18 $1,029,551.22 $1,388,354.50 $1,402,297.88 1.00% Recreation $544,189.86 $640,627.53 $19,680.00 $909,379.00 $1,007,952.04 10.84% Planning Department $426,495.70 $610,910.30 $521,637.84 $907,715.00 $748,276.25 -17.56% Animal & Code Control $400,291.18 $385,806.77 $232,354.28 $463,595.00 $489,489.00 5.59% Economic Development $25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 0.00% City Council $260,433.62 $607,410.60 $155,918.45 $191,631.00 $798,391.38 316.63% City Manager $298,731.95 $340,864.09 $216,288.48 $401,306.00 $478,508.25 19.24% Legal Department $392,387.12 $2,064,796.79 $79,228.41 $250,000.00 $250,000.00 0.00% Building Department $512,271.40 $647,215.26 $331,421.72 $443,507.00 $472,385.29 6.51% Building Maintenance $330,929.67 $334,329.38 $236,298.81 $354,716.10 $355,069.71 0.10% Admin Services $807,492.48 $977,106.90 $731,240.00 $977,637.00 $1,104,317.08 12.96% Police Department $5,319,655.80 $5,261,134.57 $5,242,244.17 $6,407,811.00 $7,197,452.00 12.32% Development Services
Admin $866,607.45 $1,150,778.38 $1,319,197.68 $654,607.00 $754,782.09 15.30% Storm Water Administration $352,394.20 $375,665.32 $109,187.50 $428,407.21 $593,122.11 38.45% Total Expenditures $12,523,819.42 $15,739,403.66 $10,757,144.71 $14,467,080.81 $16,397,479.63 13.34% Expenditures by Department
General Fund 101
Budget 2025-2026 | Riverbank Page 8
General Fund Revenue
Revenue Summary
Historical Revenues Across Revenue Source
Revenues by Revenue Source
Taxes Charges for Services Transfers In
Licenses & Permits Grants Interest Income
Fines, Forfeitures, Penalties
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25
vs 25-26
%
Taxes
Revenue Actual Revenue Surplus Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
$13M
$15M
$18M
$13M
$15M
$12M
$14M
FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
$20M
Revenues by Revenue Source
101- General Fund Revenue
Budget 2025-2026 | Riverbank Page 10
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25
vs 25-26
%

PROP TAX CURRENT
SECURED $1,761,779 $1,843,835 $1,863,618 $1,960,000 $2,058,000 5.00%

PROP TAX CURRENT
UNSECURED $71,867 $101,739 $106,315 $105,000 $110,250 5.00%

PROP TAX PRIOR
SECURED $0 $2,194 $0 $2,000 $2,100 5.00%

PROP TAX PRIOR
UNSECURED $3,531 $3,293 $0 $2,000 $2,100 5.00%
SALES TAX $4,741,568 $4,394,802 $4,487,754 $5,205,150 $5,439,382 4.50% PROP TRANSFER TAX $86,242 $107,798 $77,306 $95,000 $97,850 3.00% UNITARY TAXES $46,253 $36,782 $37,605 $45,000 $46,350 3.00%

PAYMENT IN LIEU OF
TAXES PILOT $0 $79,814 $49,072 $35,000 $35,000 0.00%

MOTOR VEHICLE IN LIEU
TAX $25,430 $30,645 $39,427 $30,000 $39,000 30.00%

HOMEOWNERS PROP
TAX RELIEF $35,365 $14,715 $12,276 $27,500 $16,500 -40.00% SB 813 SUPPL. TAXES $27,153 $65,228 $34,184 $30,000 $30,900 3.00%

VLF SWAP - PROPERTY
TAX $2,434,335 $2,612,576 $2,711,804 $2,660,000 $2,739,800 3.00% Total Taxes $9,233,524 $9,293,422 $9,419,360 $10,196,650 $10,617,232 4.12% Licenses & Permits
BUSINESS LICENSE $76,160 $89,522 $99,694 $95,000 $95,950 1.00%

ANIMAL CONTROL
LICENSE FEES $5,790 $4,556 $5,130 $6,000 $5,700 -5.00%
MISC LICBIKE/DANCE/YARD SALE $255 $395 $439 $303 $303 0.00% BUILDING PERMIT FEES $296,003 $745,581 $390,531 $577,500 $490,875 -15.00% Total Licenses & Permits $378,208 $840,055 $495,793 $678,803 $592,828 -12.67% Grants
COPS/SLESA $146,347 $186,159 $145,481 $200,000 $200,000 0.00% GRANTS $0 $0 $0 $0 $7,500
Total Grants $146,347 $186,159 $145,481 $200,000 $207,500 3.75% Charges for Services

FRANCHISE FEES -
GARBAGE $510,646 $540,373 $464,588 $520,000 $546,000 5.00% POLICE SERVICES $1,454 $67,169 $145,274 $156,284 $160,973 3.00%

POLICE/TRAFFIC
REPORTS $916 $391 $457 $500 $475 -5.00%
SB1186 REVENUES $187 $986 -$3,222 $400 $400 0.00%
PLAN CHECK FEES $23,159 $112,460 $166,536 $145,000 $123,250 -15.00%

PLANNING & ZONING
FEES $17,036 $19,696 $23,007 $14,000 $15,400 10.00%
PEG FEES $19,489 $13,434 $14,681 $13,000 $13,390 3.00%

FRANCHISE FEES -
UTILITIES $342,091 $345,672 $342,544 $360,000 $378,000 5.00%

MISC CURRENT
SERVICES $261 $1,347 $851 $500 $500 0.00%
VEHICLE CODE FINES $48,838 $73,938 $25,189 $3,680 $14,000 280.43% 101- General Fund Revenue
Budget 2025-2026 | Riverbank Page 11
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25
vs 25-26
%

MEASURE L SALARY
REIMBURSEMENT $15,353 $17,683 $12,080 $12,360 $12,000 -2.91% RENTS $14,520 $17,160 $14,520 $15,500 $15,500 0.00%

ELECTRONIC SIGN
RENTAL REVENUE $13,527 $19,662 $7,500 $14,000 $13,000 -7.14%

SALE OF SURPLUS
EQUIPMENT $32,716 $16,239 $27,350 $0 $2,000
DONATIONS $0 $0 $500 $0 $0
STRONG MOTION FEES $202 $559 $345 $300 $450 50.00%
AB939 REIMBURSEMENT $0 $160 $100 $0 $100

MISCELLANEOUS
REVENUES $12,763 $62,502 $29,428 $25,000 $27,500 10.00%

REIMBURSEMENT FIRE
DAMAGE(2023 $0 $102,679 $465,792 $0 $0

RAILROAD CROSSING
FEES $0 $315,000 $0 $0 $0
PUBLIC WORKS FEES $40,473 $35,868 $135,285 $55,000 $60,000 9.09%

UNCLAIMED MONEY
REVENUE $977 $0 $0 $0 $0

CASH OVER-CASH
UNDER -$39 $10 -$268 $0 $0
MISC PROGRAM INCOME $30,715 $28,078 $31,712 $30,500 $30,000 -1.64%

UNREALIZED GAIN/LOSS
ON INVESTMENT -$29,053 $30,370 $9,662 $0 $0
Total Charges for Services $1,096,229 $1,821,436 $1,913,909 $1,366,024 $1,412,938 3.43% Fines, Forfeitures, Penalties
FINES,
FORFEITURES,PENALTIES $43,570 $38,664 $35,145 $38,800 $38,000 -2.06% VEHICLE RELEASES $15,100 $18,400 $14,750 $15,100 $15,553 3.00% Total Fines, Forfeitures,
Penalties $58,670 $57,064 $49,895 $53,900 $53,553 -0.64% Interest Income
INTEREST INCOME $120,071 $199,557 $105,654 $135,000 $155,250 15.00% Total Interest Income $120,071 $199,557 $105,654 $135,000 $155,250 15.00% Transfers In
TRANSFERS IN $2,443,067 $2,598,544 $0 $1,051,175 $1,113,563 5.94% Total Transfers In $2,443,067 $2,598,544 $0 $1,051,175 $1,113,563 5.94% Total Revenues $13,476,116 $14,996,236 $12,130,093 $13,681,552 $14,152,863 3.44% 101- General Fund Revenue
Budget 2025-2026 | Riverbank Page 12
City Council 101-401
A five-member City Council governs the City under the Council-Manager form of government. Policy-making and legislative authority are vested in a governing council consisting of the Mayor and four Council Members. Council Members serve four-year staggered terms, with two council members elected every two years. The Mayor is elected to serve a four-year term and is elected at large. The governing council is responsible for, amongst other things, passing ordinances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney. In addition to general government activities, the City Council also serves as the Authority Members of City of Riverbank Local Redevelopment Authority and the City of Riverbank Public Financing Authority.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
$1,000K
City Council 101-401
Budget 2025-2026 | Riverbank Page 14
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Transfers Out $598,244 74.93%
Services/ Supplies $78,300 9.81%
Professional Services $57,600 7.21%
Salary $54,600 6.84%
Payroll Benefits $5,447 0.68%
Capital Expenses/ Projects $2,400 0.30%
Utilities $1,800 0.23%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. 25-
26 (%)
Payroll Benefits $1,500 $1,531 $2,737 $5,321 $5,447 2.37% Salary $20,575 $18,800 $36,700 $40,850 $54,600 33.66%
Professional Services $38,852 $89,000 $38,947 $69,260 $57,600 -16.84% Services/ Supplies $116,377 $65,090 $74,237 $70,000 $78,300 11.86% Utilities $3,859 $3,712 $2,206 $4,200 $1,800 -57.14%
Capital Expenses/ Projects $1,570 $1,054 $1,091 $2,000 $2,400 20.00% Transfers Out $77,700 $428,223 $0 $0 $598,244
Total Expenditures $260,434 $607,411 $155,918 $191,631 $798,391 316.63% Transfers Out include a subsidy for the following:

Sierra House Operations and Supplies $350,225
Local Redevelopment $300,000 -Federal Grant funding discontinued. 798K
Expenditures City Council 101-402
City Council 101-401
Budget 2025-2026 | Riverbank Page 15
City Council Budget Detail
ACCOUNT NUMBER DESCRIPTION BUDGET
101-401.000-701.001
Personnel Regular City Council Monthly Stipends 54,600
101-401.000-702.031
Rents & Leases Enterprise Vehicle Lease 6,800
Fleet Services Allocation 20,000
26,800
101-401.000-702.032
Prof/Special Services InfoSend: Bi-Monthly Utility Newsletter 10,800 Strategic Planning -
Annual Founders Day Carnival -
Translation Services 20,000
30,800
101-401.000-703.024 Postage Expense -
Postage -
101-401.000-703.025 City Council Office Supplies 3,000
Office Expense Business Card Expense 500
3,500
101-401.000-704.022
Communications City Council Cell Phones 1,800
Approx. $350/mo -
1,800
101-401.000-706.026
Miscellaneous Expense
Misc. Expenditures -
-
101-401.000-706.033
Promotional Expense National Night Out 800
Promotional Items 4,700
City-Logo Gear for Council 500
6,000
101-401.000-706.036
Membership, Dues, etc. StanCOG 2,000
League of California Cities 13,000
League of California Cities - CVD Dues 300
US Conference of Mayors 2,000
Riverbank Chamber of Commerce 200
Stanislaus Latino Chamber 300
17,800
City Council 101-401
Budget 2025-2026 | Riverbank Page 16
101-401.000-706.037
Travel, Conf. Meetings League Annual Conference 6,000
National Conference of Mayors 3,500
Other Conferences, Travel Allowance 10,500
20,000
101-401.000-706.046
Sister City Sister City Committee Support 1,000
101-401.000-706.056
State/County Fees Housing Authority Fire Assessments 30,000 30,000
101-401.000-707.002
Capital Expenditures Misc. Capital Items 2,400
Total 194,700
Payroll Costs 5,447
101-401.000-999.000 Sierra House Operations & Supplies 366,005 Transfers Out Local Redevelopment Agency 232,239
798,391
City Council 101-401
Budget 2025-2026 | Riverbank Page 17
City Manager 101-402
Under the Council-Manager form of government, the City Manager is responsible for executing Council direction; provides strategic leadership and implements City Council policy directives; provides day-to-day oversight to all City departments; is responsible for public safety coordination, contract administration, and short- and long-term organizational planning consistent with City Council direction. The City Manager ensures that information is effectively communicated to the public, City staff, elected officials, and the media. The City Manager’s office also provides reports, analysis, and other information to the City Council and Local Redevelopment Authority on an ongoing basis.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$500K
$600K
City Manager 101-402
Budget 2025-2026 | Riverbank Page 18
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $244,448 51.09%
Payroll Benefits $151,661 31.69%
Professional Services $51,000 10.66%
Services/ Supplies $30,700 6.42%
Utilities $700 0.15%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26
(%)
Payroll Bene ts $47,799.21 $86,233.82 $38,752.71 $127,603.00 $151,660.73 18.85% Salary $176,523.17 $169,208.26 $153,850.78 $235,603.00 $244,447.52 3.75% Professional Services $57,253.61 $52,523.25 $1,344.27 $10,500.00 $51,000.00 385.71% Services/ Supplies $16,781.90 $31,998.18 $21,838.86 $26,700.00 $30,700.00 14.98% Utilities $374.06 $900.58 $501.86 $900.00 $700.00 -22.22% Total Expenditures $298,731.95 $340,864.09 $216,288.48 $401,306.00 $478,508.25 19.24% 479K
Expenditures City Manager 101-402
City Manager 101-402
Budget 2025-2026 | Riverbank Page 19
City Manager Detail Budget
ACCOUNT NUMBER DESCRIPTION BUDGET
101-402.000-702.031
Rents & Leases Copier Lease -
Building Replacement Fund 7,500
7,500
101-402.000-702.032
Prof/Special Services Professional Services 3,000
Jane Media Services 40,500
43,500
101-402.000-703.025 Office Supplies 1,000
Office Expense
101-402.000-704.022 AT&T Cell Phone Costs 700
Communications
101-402.000-706.015
Employee Functions Annual Employee Christmas Event 7,000 Other Employee Functions 7,000
14,000
101-402.000-706.035
Insurance & Surety Bond Public Officials Bond 700
700
101-402.000-706.036
Membership, Dues, etc. ICMA-City Manager 2,000
ICMA-Assistant CM 1,400
CCMF - CM & ACM 800
Other Memberships/Books 300
4,500
101-402.000-706.037
Travel, Conf. Meetings League Annual Conference (2) 3,000 City Manager's Department Meeting (2) 3,000
Other Conferences and Meetings 3,000
9,000
101-402.000-706.038
Staff Development Tuition Reimbursement (Per MOU) 1,500 For Staff 1,500
Grand Total Operating Costs 82,400
City Manager 101-402
Budget 2025-2026 | Riverbank Page 20
Finance Department 101-403
The Finance Department serves internal and external customers with the direct responsibility for planning, directing, and monitoring all financial operations and transactions within the City. The primary functions of the Finance Department are: customer service, utility billing, payroll, accounting and auditing, accounts payable, accounts receivable, purchasing, cash handling and management, budgeting, license administration, collection activities, property management, treasury functions, financial planning, and forecasting.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K
Finance 101-403
Budget 2025-2026 | Riverbank Page 21
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $282,788 39.25%
Professional Services $182,231 25.29%
Payroll Benefits $169,998 23.60%
Services/ Supplies $74,250 10.31%
Capital Expenses/ Projects $10,000 1.39%
Utilities $1,170 0.16%
Category FY 2023
Actual FY 2024 Budget FY 2025Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs. 25-
26 (%)
Payroll Bene ts $212,243.55 $329,500.00 $102,774.83 $163,279.00 $169,997.71 4.11% Salary $410,818.86 $559,100.00 $220,162.21 $266,196.00 $282,787.82 6.23% Professional Services $137,775.71 $156,400.00 $140,303.15 $160,420.00 $182,231.00 13.60% Services/ Supplies $89,226.37 $57,950.00 $43,910.82 $62,350.00 $74,250.00 19.09% Utilities $1,448.10 $1,500.00 $745.14 $1,170.00 $1,170.00 0.00% Capital Expenses/ Projects $12,000.00 $12,000.00 - $10,000.00 $10,000.00 0.00% Total Expenditures $863,512.59 $1,116,450.00 $507,896.15 $663,415.00 $720,436.54 8.60% 720K
Expenditures Finance 101-403
Finance 101-403
Budget 2025-2026 | Riverbank Page 22
Finance Department Budget Detail
FINANCE DEPARTMENT
FY 2025-2026
ACCOUNT NUMBE DESCRIPTION BUDGET REQUE
101-403.000-701.00 Personnel Temporary/Part-Time 0
101-403.000-701.00 Personnel Overtime 2000
101-403.000-702.03 Maint. Operations Equipment
IT and Misc. Maintenance 500
Ez Signer Maintenance (AP Solutions) 300
Clear Gov Maintenance 28000
Caselle Maintenance 1/3 cost 16500
45300
101-403.000-702.03 Rents & Leases
Copier-Printer Leases 9000
Mail Equipment Lease & Supplies 8000
Fleet Internal Services 5531
22531
101-403.000-702.03 Professional/Special Services
Audit Fees (FY 24-25) 40000
CalPers 1600
Thales Consulting - SCO Reports 3800
MuniServices- Sales Tax Audits 7500
Info Send 7500
Cash Vault Service - Garda 20000
Misc Services 2000
82400
101-403.000-702.03 Other Contract Services
WAB/XBP Bank Fees 32000
101-403.000-703.02 Postage Expense 20000
101-403.000-703.02 Office Expense
Department Supplies 3400
Nitro x3 (PURCHASE) 750
Coupier Count 2100
Forms/Envelopes/Check Stock 3000
Pacific Storage 800
Desk space enhancements 1500
11550
S/B
101-403.000-704.02 Communications
Other 1170
Finance 101-403
Budget 2025-2026 | Riverbank Page 23
101-403.000-706.02 Advertising
AB 1600 1550
Annual Budget, Mid-Year 550
Other Advertising 2900
5000
101-403.000-706.03 Surety Bonds
Treasurer Surety Bondy 700
101-403.000-706.03 Membership, Dues, Books, etc.

CSMFO (3) 400
CMTA 0
GFOA (2) 300
CMRTA 150
Tuition Reimbursement 1500
Other department material 650
3000
101-403.000-706.03 Conferences & Meetings
CSMFO Annual Conference 4500
Caselle Annual Conference 5000
CMRTA-Muni Revenu Conference 2500
Meetings/Mileage/Staff Training 4000
16000
101-403.000-706.99 Bad Debts 18000
101-403.000-707.00 Capital Expenditures
Miscellaneous technology purchases and addition of a
workstation 10000
Total Supplies & Services 269651
Finance 101-403
Budget 2025-2026 | Riverbank Page 24
Budget Impacts and Strategic Objectives 2022 -2027
Significant Budget Impacts for Fiscal Year 2025-26
The department has adopted a goal of cross-training on critical functions within the department. However, it should be noted that for a municipal nance department to be able to stay current with the industry trends and provide optimal levels of customer service to internal and external stakeholders, ongoing significant investments in personnel and our information technology infrastructure should be a key priority. The department remains committed to supporting the City's strategic plan goals while striving to maintain the nancial integrity of the City.

Strategic Objectives 2022-2027
The Finance Department remains committed to assisting the City to achieve its Strategic Plan Objectives, set forth in the City's 2022-2027 Strategic Plan:
* Ensure the City's continued Financial Stability
Department Objectives for Fiscal Year 2025-26
Ensure all nancial transactions are recorded and reported in accordance with generally accepted accounting principles (GAAP).

Continue training on Caselle ERP modules; cross-training on key department functions; continue development of department procedures for online department manual to support software and department task training.

Produce the City's budget document to serve as both a comprehensive guide to the City's nancial operations, in addition, to serve as a communication tool for all stakeholders.

Receive an Unqualified Audit of the City's nancial statements.

Finance 101-403
Budget 2025-2026 | Riverbank Page 25
Legal 101-404
The City Attorney is a contractual position dedicated to providing legal advice and opinions concerning codes, contracts, liability, personnel, and ethics. If involved in a litigious issue, the Attorney's office will defend the City's interests. It is the Attorney's responsibility to inform the Council and staff of changes in statutes or laws so that the City can maintain or achieve compliance and thus avoid costly legal action.

Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Professional Services $250,000 100.00%
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
250K
Legal 101-404
Budget 2025-2026 | Riverbank Page 26
Category FY 2023
Actual FY 2024 Actual FY 2025Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs. 25-
26 (%)
Professional Services $392,387.12 $1,434,348.22 $79,228.41 $250,000.00 $250,000.00 0.00% Services/ Supplies - $630,448.57 - - - -
Total Expenditures $392,387.12 $2,064,796.79 $79,228.41 $250,000.00 $250,000.00 0.00% Legal Department Detail Budget
ACCOUNT NUMBER DESCRIPTION BUDGET
101-404.000-702.032
Professional/Special Serv. Negotiations -
101-404.000-702.033
Special Counsel City Attorney 250,000
250,000
Expenditures Legal Department 101-404
Legal 101-404
Budget 2025-2026 | Riverbank Page 27
Community Development Department
Planning Division Mission Statement: “To provide solution-oriented customer service to the citizens we serve, which will promote the implementation of sustainable plans, facilitate economic growth, enhance our quality of life, and protect our environment.” Building Division Mission Statement: "To provide the community with a source of knowledge and expertise in the review of building plans and the inspection of building projects to safeguard life, limb, health, property, and public welfare."
Neighborhood Improvement Division Mission Statement: “To deliver exceptional service while upholding and enforcing Codes and Ordinances that are established or adopted to protect the public health, safety, and welfare of all residents, business owners, and visitors.” Division Strategic Objectives
Objectives
Objective 1.3: Continue to seek local, regional, and federal grant opportunities to support City projects, programs, and initiatives.

Objectives 3.7.a and 8.5: Consider charging stations for electric vehicles.

Objective 4.1.b: Develop and use a new electronic billboard to share information.

Objective 4.3: Promote regional interaction and coordination with surrounding communities and service providers including schools, economic development interests, transportation, and nonprofit entities.

The Director of Community Development continues to attend monthly Stanislaus County Planning Directors meetings to share ideas between cities and support each other. Development plans continue to be routed to outside agencies for comments to ensure quality projects.

Objective 6.1.b: Inclusion of an Environmental Justice Element.

Objectives 6.1.c and 6.2.b: Work with LAFCO to update the City’s Sphere of Influence.

Working with the applicants for the River Walk Specific Plan and EIR, LAFCO has been provided with project materials in order to follow the project’s progress towards a Sphere of Influence amendment and future annexation.

Objective 8.5: Engage the community and nonprofit partners in the development of programs and/or solutions for homeless services.

Community Development Department
Budget 2025-2026 | Riverbank Page 28
Planning Division 101-405
Planning Division Mission Statement: “To provide solution-oriented customer service to the citizens we serve which will promote the implementation of sustainable plans, facilitate economic growth, enhance our quality of life, and protect our environment.”
Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
Planning Division 101-405
Budget 2025-2026 | Riverbank Page 30
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $346,655 46.33%
Payroll Benefits $241,544 32.28%
Professional Services $129,531 17.31%
Services/ Supplies $28,110 3.76%
Utilities $1,686 0.23%
Capital Expenses/ Projects $750 0.10%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs
25-26
(%)
Payroll Bene ts $113,745.53 $101,574.76 $107,129.21 $283,563.00 $241,544.40 -14.82% Salary $254,003.57 $233,976.20 $191,946.03 $337,986.00 $346,654.85 2.56% Professional Services $45,142.16 $250,857.50 $212,775.20 $253,920.00 $129,531.00 -48.99% Services/ Supplies $11,904.40 $20,603.21 $6,864.36 $26,890.00 $28,110.00 4.54% Utilities $1,700.04 $1,956.63 $1,623.04 $2,856.00 $1,686.00 -40.97% Capital Expenses/ Projects - $1,942.00 $1,300.00 $2,500.00 $750.00 -70.00% Total Expenditures $426,495.70 $610,910.30 $521,637.84 $907,715.00 $748,276.25 -17.56% 748K
Expenditures Planning Division 101-405
Planning Division 101-405
Budget 2025-2026 | Riverbank Page 31
Planning Department Detail Budget
Fund 101-405: Planning
701.005Planning Commissioners Comp 7,500
702.031Rents and Leases 11,531
Copiers 6,000
Internal Fund Fleet 5,531
702.032Professional/Special Services 24,000
** Annual LAFCO Fees, GIS Online, Lien Reco
702.034Other Contract Services 94,000
Planning Assistance 39,000
Housing Element 55,000
703.024Postage 3,339
703.025Office Expense 2,500
704.022Communications 1,686
706.016Commissioners Training 6,300
League of CA Cities
Planning Commissioners Academy
706.023Advertising 7,571
Increased costs of publishing public notices
706.036Memberships, Dues, Books, Etc. 3,675
Additional funding for Senior Planner
706.037Conferences and Meetings 4,725
707.003Equipment/Projects 750
Aerial drone
Total Costs: 167,577
Planning Division 101-405
Budget 2025-2026 | Riverbank Page 32
Building 101-406
Building Division Mission Statement: "To provide the community with a source of knowledge and expertise in the review of building plans and the inspection of building projects to safeguard life, limb, health, property, and public welfare."
Codes protect public health, safety, and welfare by reducing potential hazards. Construction costs are kept down by providing uniformity in the industry and by providing constant standards in construction. Codes contribute to the wellbeing of the community by preserving life and safety, as well as maintaining property value over time. Staff also assists the Sheriff with building violations connected to illegal cannabis abatement.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
Building 101-406
Budget 2025-2026 | Riverbank Page 33
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $205,537 43.51%
Payroll Benefits $155,324 32.88%
Professional Services $83,524 17.68%
Services/ Supplies $23,800 5.04%
Utilities $4,200 0.89%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs
25-26 (%)
Payroll Bene ts $144,449.79 $224,033.21 $90,172.34 $152,044.00 $155,323.95 2.16% Salary $284,368.82 $330,763.59 $166,816.55 $193,583.00 $205,537.35 6.18% Professional Services $71,802.22 $72,523.30 $64,440.67 $67,180.00 $83,524.00 24.33% Services/ Supplies $7,655.01 $15,781.16 $6,328.54 $22,900.00 $23,800.00 3.93% Utilities $3,995.56 $4,114.00 $3,663.62 $5,300.00 $4,200.00 -20.75% Capital Expenses/ Projects - - - $2,500.00 - -100.00%
Total Expenditures $512,271.40 $647,215.26 $331,421.72 $443,507.00 $472,385.29 6.51% 472K
Expenditures Building 101-406
Building 101-406
Budget 2025-2026 | Riverbank Page 34
Building Department Detail Budget
Fund 101-406: Building
Account Description Amount
702.031Rents and Leases 43,524
Enterprise Leases 18,900
Fleet Internal Services 22,124
Other 2,500
702.032Professional/Special Services 40,000
Building Insp
703.024Postage 105
703.025Office Expense 8,400
Office supplies, laptops Inspectors
704.022Communications 4,200
706.027Boot & Jacket Allowance 700
706.028Small Tools 420
706.036Memberships, Dues, Books Etc. 2,625
706.037Conferences and Meetings 4,200
706.038Staff Development 4,725
Webinars, trainings, materials, etc
706.050Safety Equipment 525
706.073Uniforms & Rags 2,100
707.002Capital Expenditures -
Total Supplies & Services $111,524
Summary of Goals
Building 101-406
Budget 2025-2026 | Riverbank Page 35
Neighborhood Improvement 117-411
Neighborhood Improvement Division Mission Statement: “To deliver exceptional service while upholding and enforcing Codes and Ordinances that are established or adopted to protect the public health, safety, and welfare of all residents, business owners, and visitors.”
The Neighborhood Improvement Division serves the residents of Riverbank by reviewing complaints and efficiently inspecting property and neighborhoods through the enforcement of codes at a minimal cost to property owners and taxpayers within the City. Work focuses on weed abatement, hoarding, abandoned vehicle abatement, noise violations, and assisting the Sheriff with outdoor cannabis abatement and illegal reworks citations.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Neighborhood Improvement 117-411
Budget 2025-2026 | Riverbank Page 36
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $182,357 55.29%
Payroll Benefits $112,191 34.02%
Professional Services $23,013 6.98%
Services/ Supplies $9,368 2.84%
Utilities $2,898 0.88%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs
25-26
(%)
Payroll Bene ts $89,836.48 $98,798.58 $97,527.86 $133,015.00 $112,191.24 -15.66% Salary $131,814.69 $147,154.02 $122,483.89 $191,507.00 $182,356.91 -4.78% Professional Services $6,415.25 $9,472.71 $12,644.21 $20,250.00 $23,013.00 13.64% Services/ Supplies $6,655.02 $5,034.45 $6,466.35 $9,950.00 $9,368.00 -5.85% Utilities $1,368.60 $1,439.85 $1,002.56 $1,750.00 $2,898.00 65.60% Total Expenditures $236,090.04 $261,899.61 $240,124.87 $356,472.00 $329,827.15 -7.47% 330K
Expenditures Neighborhood Improvement 117-411
Neighborhood Improvement 117-411
Budget 2025-2026 | Riverbank Page 37
Neighborhood Improvement Detail Budget
Fund 117-411: Neighborhood Improvement
Account Description Amount
702.031Rents and Leases 17,500
Enterprise Leases 15,000
Other 2,500
702.034Other Contract Services 5,250
702.042Release of Liens 263
703.024Postage 105
703.025Office Expense 2,000
704.022Communications 2,898
2 ipads with Cellular
706.027Boot & Jacket Allowance 700
706.028Small Tools 525
706.036Memberships, Dues, Books Etc. 1,313
706.037Conferences and Meetings 4,200
706.073Uniforms & Rags 525
707.002Capital Expenditures -
Total Supplies & Services 35,279
Neighborhood Improvement 117-411
Budget 2025-2026 | Riverbank Page 38
Administration 101-408
The Administrative Services Department functions as a coordinating link between all City departments and with agencies and individuals in the public and private sector. The Department oversees all functions of the City Clerk’s office, Human Resources, Risk Management, Safety Initiatives, Human Services, website development, and Information Technology. In addition, the department serves as support to the City Manager and the City Council.

1.1M
Expenditures Administration 101-408
Administration 101-408
Budget 2025-2026 | Riverbank Page 40
Administration Department Detail Budget
Administrative Services Department
25/26 Base Budget Request
Account
Number Description FY 25/26 Additional Information
702.030 Maintenance of Oper & Equip
HR Performance Solutions/Perf. Pro 2,200 Performance Appraisal Software NextRequest 13,000 PRR Software
Total 15,200
702.031 Rents & Leases 12,000 Building Replacement Allocations Copier Lease
702.032 Professional/Special Services
American Legal Publishing 5,000 Codify Municipal Code - American Legal Code Services Mid-Valley IT Annual Service 96,000 Monthly charge for IT services Admin Teams Fee 600 Monthly charge for Microsoft Teams
Management Training 5,000 City Wide Training - First Aid Storage Fees 500 Pacific Storage
Watch Guard Subscription 800 Firewall ($800) and Spam Filter ($400) Zoom Subscription 3,800 Monthly Subscription Fees for Zoom Liebert, Cassidy, Whitmore 3,800 Employment Consortium
ECS Imaging Incorporated 6,800 Laserfice Annual Fee & Tech Support Gladwell Government Services, Inc. 500 Records Retention Policy Annual Update Classification & Compensation Study 45,000
2FA Tokens 200
Total 168,000
702.034 Other Contract Services
OES Contract 1,200 Contract services with Stan County Office of Emergency Services COOP Maintenance Fee 500 Emergency Management Plans (Admin; CD; PW) Emergency Management 1,000 EOC Updates
Total 2,700
702.039 Special Community Services
Government Channel - Filming 10,000 TV Upgrades for City Council Chambers Total 10,000
703.023 Advertising 5,000 Public Hearings, Employment Ads 703-024 Postage 500 Recruitments; Daily mail
703.025 Office Expense 6,000 Office Supplies; Copy Count Distribution 704.022 Communications 3,700 Cell Phone Stipend, City Issued Phones Ayera - Web Hosting/Registration 4,800 Internet Service Charter 1,800 Backup Internet Service
Charter 1,300 Cable Service
Phone Maintenance Costs 3,600 Clearfly
Administration 101-408
Budget 2025-2026 | Riverbank Page 41
AT&T - CalNET 600 Additional telephone services until full transition to Clearfly 15,800
706.014 Misc. Personnel Expense 7,000 Physicals; Fingerprints; Annual DOT; ALTA Bilingual Cert Fees 706.035 Insurance & Bonds
CC Bond 200 City Clerk Required Bond
706.036 Memberships, Dues, Books, etc.

IPMA-HR-CCC 200 Membership Dues (Cheryl/ACM)
CCAC Annual Dues 250 Membership Dues (City Clerk)
IIMC 250 Membership Dues (City Clerk)
Cal-Gov HR 100 Membership Dues (ACM/HR)
Riverbank News 100 Annual Fee
Total 900
706.037 Travel, Conf & Meetings 7,000 All Admin Employees 706.042 Safety 1,000 City-Wide, First Aid Replenishment 706.047 Web Site Development 15,400 Yearly cost for website maintenance - Civic Plus 300 Web Domain Annual Cost
200 YouTube Subscription
15,900
706.066 Elections 2,000 Public Notices, Preparations for Nov 2026 elections 707.002 Capital Expenditures 3,000 Communication/Technology Improvements (General) 707.003 Equipment/Projects 2,000 4x UPS Battery Backup Replacement 707.004 Software Upgrade General 1,000 Software License Purchases 707.017 Computer Components 15,000 City Computer Replacement Program Total Supplies & Services 290,200
Administration 101-408
Budget 2025-2026 | Riverbank Page 42
Riverbank Police Services 101-409
Since 1995 the City of Riverbank has contracted with the County of Stanislaus to perform law enforcement services for the City of Riverbank. In 2020 this agreement was extended until June 30, 2024.

Although Riverbank Police Services (RPS) is a component of the Stanislaus County Sheriff’s Department Operations Center (SOC), it functions as one of Riverbank’s City Departments. A Sheriff’s Lieutenant is designated as the Riverbank Police Services (RPS) Chief.

RPS patrol is responsible for providing general law enforcement services and the protection of life and property. It additionally provides investigations, traffic enforcement, records management, and community-resource law enforcement services.

RPS is a full-service police agency, but it is also augmented by Sheriff’s Operations Center (SOC) resources in Modesto. Patrol, Investigations, Information and Technology, the Regional Training Center, Public Information Officers, Internal Affairs, Finance/Payroll, S.T.A.R.S., Explorers, and Records support RPS as needed.

When appropriate, RPS also has the ability to utilize Stanislaus County Sheriff’s Department specialty units such as the Major Accident Investigation Team (MAIT), Special Weapons and Tactics (SWAT) Team, Hostage Negotiations Team, Dive Team, Bomb Team, Aero-Squadron, K-9 Unit, Special Vehicle Operations Unit, Mobile Field Force, and Mounted Unit.

Other county multi-agency units, such as the Stanislaus County Auto Theft Taskforce (StanCATT) and the Gang Intelligence Task Force (GIT), assist Riverbank Police Services in the investigations of auto thefts and the coordination of county-wide intelligence gathering on criminal street gangs.

The City of Riverbank contributes to the Special Investigations Unit (SIU, formerly known as the Stanislaus Drug Enforcement Agency, SDEA) therefore RPS receives support from SIU when needed. This organization is responsible for major drug investigations and other cases associated with them.

RPS utilizes the Stanislaus Regional 911 (SR-911) Dispatch Center which provides progressive and proficient dispatch services. SR-911 efficiently interfaces with other law enforcement agency communications within the county. 26 full-time Stanislaus County Sheriff’s Department employees’ staff RPS. These positions are fully funded by the City of Riverbank except the newly added School Resource Officer.

RPS Staffing
1 Lieutenant/Chief of Police
2 Patrol Sergeants
1 Administrative Sergeant
10 Patrol Deputies
3 Detectives
3 Traffic Deputies
2 Community Resource Deputy
1 Community Services Officer
1 Supervising Legal Clerk
2 Legal Clerks
1 School Resource Officer (cost to be shared with Riverbank Unified School District) Significant Budget Impacts for Fiscal Year 2025-26
Riverbank Police Services 101-409
Budget 2025-2026 | Riverbank Page 43
The Fiscal Year 2025-26 adopted budget includes the following increases:

Salary & Benefits: 4.0%
SR 911 Dispatch: 10%
RPS will have 23 sworn law enforcement deputies to serve Riverbank's population of approximately 26,090. Our sworn-to-resident staffing ratio is 0.88/1,000 residents.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
$8M
Riverbank Police Services 101-409
Budget 2025-2026 | Riverbank Page 44
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Professional Services $6,998,877 97.24%
Payroll Benefits $137,275 1.91%
Utilities $39,000 0.54%
Services/ Supplies $22,300 0.31%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs
25-26 (%)
Payroll Bene ts $84,853.00 $82,309.00 $93,975.00 $97,200.00 $137,275.00 41.23% Professional Services $5,157,405.45 $5,112,983.36 $5,107,327.14 $6,223,486.00 $6,998,877.00 12.46% Services/ Supplies $21,051.31 $22,993.39 $21,311.88 $21,300.00 $22,300.00 4.69% Utilities $56,346.04 $42,848.82 $23,234.30 $59,000.00 $39,000.00 -33.90% Capital Expenses/ Projects - - $6,803.71 $6,825.00 - -100.00% Prior Year Adjustments - - -$10,407.86 - - -
Total Expenditures $5,319,655.80 $5,261,134.57 $5,242,244.17 $6,407,811.00 $7,197,452.00 12.32%

7.2M
Expenditures Riverbank Police Services 101-409
Riverbank Police Services 101-409
Budget 2025-2026 | Riverbank Page 45
Riverbank Police Services Detail Budget
Riverbank Police Services
FY 2025-2026
Account Description Amount
702.030 Maintenance Operation Equip 2,500
702.031 Rents & Leases 16,562
Copier 5,500
Internal Fleet 11,062
702.032 Professional/Special Service 13,240
Gun Range Membership 9,240
Survelliance Cameras 4,000
702.034 Other Contract Services 297,150
Vehicle Replacement Cost 284,474
Motorcysle Repairs/Services 12,676
702.039 Special Community Services 15,300
Holiday Mounted Patrol
702.060 Contract Sheriff Services 6,654,125
See detail below
703.024 Postage 1,300
703.025 Office Supplies 6,000
704.021 Utilities 35,000
704.022 Communications 4,000
706.072 SDEA Contribution 15,000
708.006 PERS Retirement 137,275
Unfunded Liabilities
Total 7,197,452
Riverbank Police Services 101-409
Budget 2025-2026 | Riverbank Page 46
Detail breakdown
City of Riverbank Contract Rates
Includes estimates for all union currently still bargaining Estimated Budget
2026
Salaries and Benefits 5167181
Overtime 380888
Extra Help 5190
Services and Supplie 95173
SR911 Dispatch serv 398925
Other Charges (Coun 322288
Vehicle Replacemen 284474
Total Cost of City Co 6654119
% increase from prior year 5.56%
Riverbank Police Services 101-409
Budget 2025-2026 | Riverbank Page 47
Code Compliance - Animal Services 101-411
The City of Riverbank contacts the City of Oakdale for Animal Control Services within the city limits. Services include patrolling busy streets for lost, injured, and abandoned animals. Officers also conduct humane investigations when animal cruelty is suspected, provide shelter for stray animals, offer assistance to owners and find lost animals, provide emergency services after hours, enforce all California state laws and local animal control ordinances, and conduct animal licensing (canvassing) inspections.

Responsible for all infrastructure construction plan review and inspections both residential and commercial. Monitor and inspect businesses on requirements for the City’s Fats, Oil, and Grease Program. Issue encroachment and grading permits.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Development Services Administration 101-412
Budget 2025-2026 | Riverbank Page 50
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $324,103 42.94%
Payroll Benefits $243,503 32.26%
Professional Services $113,836 15.08%
Capital Expenses/ Projects $50,000 6.62%
Services/ Supplies $19,750 2.62%
Utilities $3,590 0.48%
Category FY 2023
Actual FY 2024 Actual FY 2025 Actual 2024-25Budget
FY 2026
Budgeted
24-25 vs
25-26
(%)
Payroll Bene ts $275,007.71 $363,457.87 $123,685.05 $220,867.00 $243,502.62 10.25% Salary $517,517.98 $578,748.51 $254,075.08 $298,780.00 $324,103.48 8.48% Professional Services $53,808.42 $85,091.60 $96,984.10 $108,020.00 $113,836.00 5.38% Services/ Supplies $15,873.37 $15,740.95 $38,402.35 $20,850.00 $19,750.00 -5.28% Utilities $4,399.97 $5,060.25 $3,358.88 $6,090.00 $3,590.00 -41.05% Capital Expenses/ Projects - $102,679.20 $816,220.53 - $50,000.00 - Prior Year Adjustments - - -$13,528.31 - - -
Total Expenditures $866,607.45 $1,150,778.38 $1,319,197.68 $654,607.00 $754,782.09 15.30% 755K
Expenditures Development Services Administration 101-412 Development Services Administration 101-412
Budget 2025-2026 | Riverbank Page 51
Development Services Administration
Detail Budget
Fund 101-412: Development Services Administration
Account Description Amount
702.031Rents and Leases 40,686
Enterprise Leases 7,500
Fleet Internal Services 33,186
702.032Professional/Special Services 18,150
Bay Alarm 5,000
ESRI Software - GIS 2,150
Environmental Services - Capital Projects 3,500
SB 1383 Consulting Services 7,500
702.035Contract Engineering 55,000
703.023Advertising 800
703.024Postage 600
703.025Office Expense 4,000
Includes 2 new office chairs
704.022Communications 3,590
706.026Miscellaneous Expense 800
706.027Boot & Jacket Allowance 1,400
706.028Small Tools 1,000
706.036Memberships, Dues, Books Etc. 2,000
Street Saver Software -Annual Fee 2,000
706.038Staff Development 7,500
CRRA Recycling Conference (2 Employees) 2,650
International Slurry Seal Workshop (2 Emp.) 3,350
Inspector Training Classes (2 Emp.) 1,500
706.05Safety Equipment 150
706.073Uniforms & Rags 1,500
707.002Capital Expenditures 50,000
ADA Improvements
Total Supplies & Services 187,176
Development Services Administration 101-412
Budget 2025-2026 | Riverbank Page 52
Storm Water Administration 101-413
Responsible for the maintenance and monitoring of stormwater within City limits to maintaining compliance with MS4.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$500K
$600K
$700K
Storm Water Administration 101-413
Budget 2025-2026 | Riverbank Page 54
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Transfers Out $441,731 74.48%
Professional Services $102,091 17.21%
Services/ Supplies $33,300 5.61%
Utilities $16,000 2.70%
Category FY 2023
Actual
FY 2024
Budget
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs 25-
26 (%)
Professional Services $113,488.92 $75,800.00 $73,729.97 $96,169.21 $102,091.11 6.16% Services/ Supplies $24,016.00 $24,452.00 $22,387.30 $32,202.00 $33,300.00 3.41% Utilities $4,170.80 $12,000.00 $13,070.23 $16,000.00 $16,000.00 0.00% Capital Expenses/ Projects $33,707.00 - - - - -
Transfers Out $177,011.48 $325,000.00 - $284,036.00 $441,731.00 55.52% Total Expenditures $352,394.20 $437,252.00 $109,187.50 $428,407.21 $593,122.11 38.45% 593K
Expenditures Storm Water Administration 101-413
Storm Water Administration 101-413
Budget 2025-2026 | Riverbank Page 55
Storm Water Administration Detail
Budget
Fund 101-413: Storm Water Administration
Account Description Amount
702.030Maintenance Operation Equipment 43,723
Pump Station Maintenance 10,000
Fleet Internal Services 33,723
702.031Rents and Leases 37,368
Enterprise Leases 10,250
Fleet Internal Services 27,118
702.032Professional/Special Services 21,000
WGR Consulting Services -Storm Water Reporting 5,000
Grover - Viaduct Maintenance 5,000
Larry Walker Assoc. Pyrethroid Reporting 1,000
Our Water Our World Outreach Materials 4,000
Revel Environmental - Storm Filter Maintenance 6,000
704.021Utilities 16,000
MID 14,000
City of Riverbank 2,000
706.029Maintenance of Building/Structures/Grounds 10,000 706.056State/County Fees 23,300
Stanislaus County Taxes 1,300
Delta Water Quality Monitoring 10,300
State Water Resource Control Board 11,700
999.000Transfer Out 441,731
General Fund Subsidey to Gas Tax Fund
Total Supplies & Services 593,122
Storm Water Administration 101-413
Budget 2025-2026 | Riverbank Page 56
Park & Recreation Department
General Description of Department
The City of Riverbank Parks and Recreation Department’s mission is to create a community through people, parks, and programs. The department oversees the management, operations, and performance of all recreational programs, classes, aquatics, special events, city-owned facilities, and parks within the city. The Parks and Recreation Department includes three divisions: Park Development and Maintenance, Facility Maintenance, and Recreation.

The city has 17 city parks are maintained by the department throughout the city, as well as multiple recreational facilities, such as the community pool, teen center, community center, and Scout Hall. The Department is responsible for the maintenance of City Buildings and all contracts, which include City Hall North, and South, the Police Services Building, Public Works Buildings, and the joint use of the Community Gymnasium.

The Parks and Recreation Department employs the Director of Parks and Recreation, a full-time administrative clerk, a Parks and Facility Supervisor, a Recreation Supervisor, a Recreation Coordinator, a Senior Park Maintenance Worker Technician, four full-time park maintenance workers, and two facility maintenance workers. Depending on the season, the department also employs up to 30 part-time recreation leaders, park assistants, and lifeguards.

Facility use and park and field reservations are handled under the department, which includes scheduling, collecting fees, securing agreements, assignments of site monitors, and custodial services. The department oversees park development and serves as a liaison between the Friends of Jacob Myers Park and the City.

Significant Budget Impacts for Fiscal Year 2025-26
The growth of the city and the increased desire for recreational programs and facilities are significant impacts on the Parks and Recreation Department. Many of the recreational programs are at full capacity, and limited facility availability leaves no room for expansion. To meet the future needs of the community, new facilities, increased staffing, and new parks will need to be developed. The Department recently completed the Citywide Parks Master Plan that will assist the city in meeting these challenges.

Along with future expansion and growth, the department has identified the need to revitalize and renovate its current infrastructure. With aging equipment and the continuing increase of cost of goods, the department is in need of financial support to address delayed maintenance. 101-407 Building Maintenance
The Department is responsible for the maintenance of City Buildings and all contracts, which include City Hall North, and South, the Police Services Building, Public Works Buildings, the Community Center, Teen Center, Scout Hall, and the joint use of the Community Gymnasium.
101-414 Parks
The Department is responsible for the maintenance of the 17 city parks throughout the city as well as 6 tennis courts and a community pool.
134-459 Recreation
The Recreation Department's mission is to create a community through people, parks, and programs. The department oversees all recreational programs: classes, aquatics, the Teen Center, sports, the gymnasium, and special events. A few of the Citywide special events that are offered through the department are the annual Cheese & Wine Festival, Día de los Muertos, and the Christmas Parade.

Parks & Recreation Department
Budget 2025-2026 | Riverbank Page 57
Building Maintenance 101-407
The Department is responsible for the maintenance of City Buildings and all contracts, which include City Hall North, South, the Police Services Building, Public Works Buildings, the Community Center, Teen Center, Scout Hall, and the joint use of the Community Gymnasium.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Building Maintenance 101-407
Budget 2025-2026 | Riverbank Page 59
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $95,451 26.88%
Utilities $80,583 22.70%
Payroll Benefits $72,820 20.51%
Professional Services $72,166 20.32%
Services/ Supplies $34,050 9.59%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs
25-26
(%)
Payroll Bene ts $52,658.40 $65,087.19 $36,677.82 $82,961.00 $72,819.74 -12.22% Salary $77,010.38 $81,965.72 $52,271.19 $96,612.00 $95,450.58 -1.20% Professional Services $49,142.06 $54,823.19 $44,500.93 $62,621.10 $72,165.98 15.24% Services/ Supplies $21,180.61 $29,531.41 $29,983.99 $39,022.00 $34,050.00 -12.74% Utilities $73,915.22 $71,844.49 $72,864.88 $73,500.00 $80,583.41 9.64% Capital Expenses/ Projects $57,023.00 $31,077.38 - - - - Total Expenditures $330,929.67 $334,329.38 $236,298.81 $354,716.10 $355,069.71 0.10% 355K
Expenditures Building Maintenance 101-407
Building Maintenance 101-407
Budget 2025-2026 | Riverbank Page 60
Building Maintenance Detail Budget
BUILDING MAINTENANCE DIVISION
2025-2026 Budget
ACCOUNT NUMBER DESCRIPTION BUDGET
101.407.000.701.003 Standby and Unplanned overtim 6,640 Personnel Overtime
101.407.000.701.004 Standby Pay 8,660
Standby Pay New - Afterhour coverage Parks
101.407.702.030 Misc. Repair (in-house) 2,096
Maint. Operation Equip key copies, lock replacement 296 Corp Yard Gate Service 300
Flag Replacement 600
3,292
101.407.702.032
Rents & Leases Fleet Internal Services 22,124
Enterprise Van Lease 13,500
35,624
101.407.702.032 Bay Alarm 15,000
Professional Services HVAC Services 8,505
Caselle Work Order Service 650
Fire Extinguisher Service 600
Charter Teen Center/City Hall N 2,500
Pest Control Service 3,995
Annual Generator Service 2,000
33,250
101.407.703.028 Tools needed for repairs or 500
Small Tools maintenance
101.407.704.021 Utilites 40,984
Utilities
101.407.704.022 AT & T 1,246
Communications TPx 36,000
AT&T CALNET 2,353
39,599
101.407.706.027 Boot & Jacket Allowance 700
Boot & Jacket Allowance
101.407.706.029
Maint of Blg./Structures/Gr Paper supplies, cleaning supplie 25,750 Building Maintenance 101-407
Budget 2025-2026 | Riverbank Page 61
carpet shampoo, waxing
Misc. equipment
101.407.706.056 Property Tax 3,000
State/County Fees
101.407.706.073 Uniforms & Rags 4,100
101.407.000.707.002 Capital Expense
101.407.000.707.003 Equipment Projects
Total Cost $202,100
Building Maintenance 101-407
Budget 2025-2026 | Riverbank Page 62
Parks Department 101-414
The Department is responsible for the maintenance of the 17 city parks throughout the city as well as 6 tennis courts and a community pool.

1.4M
Expenditures Parks 101-414
Parks 101-414
Budget 2025-2026 | Riverbank Page 64
Parks Department Detail Budget
PARK MAINTENANCE DIVISION
Budget Narrative 2025-2026
ACCOUNT NUMBER DESCRIPTION BUDGET
101.414.701.002 Park RR opening/closing year round
Personnel Part time (Includes alternating Fridays-City closed) Seasonal Park Aide (Apr.-Sept)
Park Aide (Feb/Mar)
35,593
101.414.000.701.003 Standby and Unplanned overtime 19,200 Personnel Overtime
101.414.000.701.004 Standby Pay 25,000
Standby Pay New - Afterhour coverage Parks & Facili
101.414.702.030 Unplanned Minor Repairs 1,062
Maint. Operation Equip
101.414.702.031 Motor Pool 55,310
Rents & Leases Enterprise Vehicle Leases 44,000
Copier 3,600
Rental Equipment -
102,910
101.414.702.032 Landscaping Contract 157,992
Professional Services Sports complex annual maintenance 12,000 Dog Park Annual Maintenance 15,000
Various Park Security 1,550
Caselle Work Order Maint. 650
Gopher Treatment/parks 5,000
192,192
101.414.000.703.025 Office Expense 2,000
101.414.703.028 Tools needed for repairs or 1,200
Small Tools maintenance
101.414.703.049 Pesticides and other 2,655
Chemicals chemicals needed
101.414.703.050 Pool Expenses 51,500
Pool Expenses & Chemicals Pool chemicals
101.414.703.051 Bark fiber for playground surfacing 4,750 Bark
101.414.704.021 MID 48,957
Parks 101-414
Budget 2025-2026 | Riverbank Page 65
Utilities PG&E
101.414.000.704.022 City phones 6,380
communications
101.414.706.027
Boot & Jacket Allowance Boot & Jacket Allowance 2,100
101.414.706.029
Maint/Blgs/Grounds Supplies & Equip for all parks 33,982 & other areas
Toilet paper, hand towels
irrigation repair, construction
supplis, plumbing, faucets
101.414.706.038 Cerfificate renewals, CEU 9,390
Staff Development Playground, pool certificates
CPRS Conference
Du-All Safety Trainings
101.414.706.050 Safety glasses and other equipment
Safety Equipment 1,030
101-414.706.056 State/County Fees
State/County Fees 4,000
101-414.706.073 Uniforms & Rags
Uniforms & Rags 6,035
101.414.706.081 4,248
Downtown & Waterfall Main Repairs, supplies, general expense 101.414.000.707.003
Equipment Projects Annual Playground replacements 20,600 Zerillo Tennis Court Resurface* 15,000
*based successfully obtaining grant 35,600
Total Cost 589,784
Parks 101-414
Budget 2025-2026 | Riverbank Page 66
Recreation Subsidy 101-459
This department represents the subsidy needed for recreational programs.

Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Transfers Out $1,007,952 100.00%
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K

1.01M
Recreation Subsidy 101-459
Budget 2025-2026 | Riverbank Page 67
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs. 25-
26 (%)
Transfers Out
TRANSFERS OUT $544,189.86 $640,627.53 $19,680.00 $909,379.00 $1,007,952.04 10.84% Subsidy Fund 134
Recreation $0.00 $0.00 $0.00 $860,849.00 $950,828.00 10.45% Internal Fund Fleet $0.00 $0.00 $0.00 $19,680.00 $22,124.04 12.42% Subsidy Fund 118
Community Ctr $0.00 $0.00 $0.00 $28,850.00 $35,000.00 21.32% Total Transfers Out $544,189.86 $640,627.53 $19,680.00 $909,379.00 $1,007,952.04 10.84% Total Expenditures $544,189.86 $640,627.53 $19,680.00 $909,379.00 $1,007,952.04 10.84% Recreation Subsidy Detail Budget
Fund 101-459: Recreation Subsidy
Account Description Amount
999.000Transfers Out - General Fund S 1,007,952
Recreation Department 950,828
Community Center 35,000
Fleet Internal Services 22,124
Total $1,007,952
Expenditures Recreation Subsidy 101-459
Recreation Subsidy 101-459
Budget 2025-2026 | Riverbank Page 68
Recreation 134-459
The Recreation Department's mission is to create community through people, parks, and programs. The department oversees all recreational programs, classes, aquatics, Teen center, sports, gymnasium, and special events. A few of the Citywide special events that are offered through the department are the annual cheese & Wine Festival, Dia de los Muertos, and the Christmas Parade.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K
Recreation 134-459
Budget 2025-2026 | Riverbank Page 69
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $629,167 56.18%
Payroll Benefits $359,622 32.11%
Services/ Supplies $102,895 9.19%
Professional Services $21,721 1.94%
Utilities $6,424 0.57%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26
(%)
Payroll Bene ts $140,262.24 $186,786.34 $190,929.86 $286,057.00 $359,621.76 25.72% Salary $333,700.35 $402,033.80 $407,163.89 $510,429.00 $629,166.65 23.26% Professional Services $48,529.99 $18,220.97 $41,236.51 $53,220.00 $21,721.00 -59.19% Services/ Supplies $52,266.39 $81,544.18 $60,686.34 $87,757.75 $102,895.00 17.25% Utilities $5,215.42 $5,524.31 $4,083.72 $5,480.00 $6,424.00 17.23% Capital Expenses/ Projects $11,127.36 $9,069.30 - - - - Total Expenditures $591,101.75 $703,178.90 $704,100.32 $942,943.75 $1,119,828.41 18.76%

1.12M
Expenditures Recreation 134-459
Recreation 134-459
Budget 2025-2026 | Riverbank Page 70
Recreation Detail Budget
RECREATION & PARK DEVELOPMENT EX
Proposed Budger 2025-2026
ACCOUNT NUMBER DESCRIPTION BUDGET
134.459.701.002
Personnel Part time Aquatics 145653
Tot Time 34173
Teen Center 33012
Misc. Programs 10000
Day Camps 11000
Program Specialist PT 25476
259314
134.459.000.701.003
Personnel Overtime staff overtime-unplanned 1200
134.459.000.702.030 Unplanned minor repairs 412
Maint. Operation Equip
134.459.000.702.031
Rents & Leases Enterprise Lease 8000
Equipment Rental 0
8000
134.459.000.702.032 Rec Desk online Registration 5300
Professional services fingerprint/physical fees 1236
Merchant Credit Card fees 6000
Misc. Expense 773
, 13309
134.459.000.703.024 Postage 265
Postage
134.459.000.703.025 copy paper 3090
Office Expense general office supplies
134.459.703.027 Supplies for camps, Teen Center, Tot Time Recreation Program Suppli general supplies/minor equip. 12360 swim team supplies 6500
18860
134.459.703.033 Supplies for Monthly Special Events 27000 Special Event Expense includes funding from Founders Day Carnival 134.459.000.704.021
Utilities Utilities 1236
Recreation 134-459
Budget 2025-2026 | Riverbank Page 71
134.459.000.704.022
Communication AT&T, Phone Stipends 5188
134.459.000.706.023 Employee Recruitment 5000
Advertising Public Notices
134.459.000.706.027
Boot & Jacket Allowance Part time staff shirts 5500
Inventor of uniforms for staff.

Part time Staff shirts, Hoodies, Lifeguard appa
134.459.000.706.037 Memberships 6180
Conferences & Mtgs 2026 CPRS Conference Long Beach
134.459.000.706.052 Utilites & Supplies 37000
Gym Expenses Split with School District
Total Cost $391,554
Recreation 134-459
Budget 2025-2026 | Riverbank Page 72
Economic Development 101-439
Enhances the quality of life for businesses by promoting and facilitating quality development and private investment through partnerships with local organizations that provide resources and training to our small business community.

Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Professional Services $25,000 100.00%
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $5K
$10K
$15K
$20K
$25K
$30K
25K
Economic Development 101-439
Budget 2025-2026 | Riverbank Page 73
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26 (%)
Professional Services $25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 0.00% Total Expenditures $25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 0.00% Economic Development Department
Detail Budget
ACCOUNT NUMBER DESCRIPTION BUDGET
101-439.000-702.034
Other Contract Services Annual Investment 25,000
Opportunity Stanislaus
**Final year 2026
Expenditures Economic Development 101-439
Economic Development 101-439
Budget 2025-2026 | Riverbank Page 74
Gas Tax Fund 102
The State of California levies per-gallon excise taxes on gasoline and diesel fuel, as well as sales taxes on these fuels and registration fees on motor vehicles. Revenue from these taxes is designated for transportation-related purposes. The local city and county shares are distributed through the Highway Users Tax Account (HUTA) and the Road Maintenance and Rehabilitation Account (RMRA), which manages a significant portion of the funds generated by the Road Repair and Accountability Act of 2017 (commonly known as SB1).

Gas Tax Fund Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $202,078.00 $504,474.00 $408,837.00 $408,837.00 $995,845.00 Revenues
Taxes $628,108.99 $677,568.30 $704,737.00 $576,880.39 $705,745.00 Charges for Services $551,703.85 $634,229.17 $635,742.00 $619,429.53 $635,583.00 Interest Income $4,564.20 $8,311.87 $5,750.00 $2,464.30 $8,000.00 Transfers In $452,662.72 $597,624.82 $370,529.00 - $441,731.00 Total Revenues $1,637,039.76 $1,917,734.16 $1,716,758.00 $1,198,774.22 $1,791,059.00 Expenditures
Payroll Bene ts $198,207.09 $257,401.48 $242,721.00 $170,899.78 $321,790.24 Salary $337,461.88 $376,449.05 $326,724.00 $257,507.70 $404,416.95 Professional Services $259,527.47 $298,761.27 $283,565.00 $246,143.56 $194,810.10 Services/ Supplies $53,946.76 $62,204.93 $82,750.00 $66,117.83 $83,650.00 Utilities $129,697.70 $135,051.84 $141,000.00 $127,609.25 $151,500.00 Capital Expenses/ Projects $234,831.97 $781,572.17 $932,078.00 $178,766.57 $1,071,406.00 Transfers Out $89,051.05 $101,931.18 - - -
Total Expenditures $1,302,723.92 $2,013,371.92 $2,008,838.00 $1,047,044.69 $2,227,573.29 Total Revenues Less Expenditures $334,315.84 -$95,637.76 -$292,080.00 $151,729.53 -$436,514.29 Ending Fund Balance $536,393.84 $408,836.24 $116,757.00 $560,566.53 $559,330.71 Gas Tax 102
Budget 2025-2026 | Riverbank Page 10
ATACHMENT 2
Gas Tax Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Taxes Charges for Services Transfers In
Interest Income
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$2M
$2M
$1M
$2M
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Gas Tax 102
Budget 2025-2026 | Riverbank Page 11
FY26 Revenues by Revenue Source
Taxes $705,745 39.40%
Charges for Services $635,583 35.49%
Transfers In $441,731 24.66%
Interest Income $8,000 0.45%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25
vs. FY
25-26
Budget
(% )
Taxes $628,108.99 $677,568.30 $576,880.39 $704,737.00 $705,745.00 0.14% Charges for Services $551,703.85 $634,229.17 $619,429.53 $635,742.00 $635,583.00 -0.03% Interest Income $4,564.20 $8,311.87 $2,464.30 $5,750.00 $8,000.00 39.13% Transfers In $452,662.72 $597,624.82 - $370,529.00 $441,731.00 19.22% Total Revenues $1,637,039.76 $1,917,734.16 $1,198,774.22 $1,716,758.00 $1,791,059.00 4.33% Expenditures by Department
Historical Expenditures by Department
Gas Tax

1.79M
Revenues by Revenue Source
$1M
$2M
$1M
$2M
FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
Gas Tax 102
Budget 2025-2026 | Riverbank Page 12
FY26 Expenditures by Department
Gas Tax $2,227,573 100.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25
vs. FY
25-26
Budget
(% )
Gas Tax $1,302,723.92 $2,013,371.92 $1,047,044.69 $2,008,838.00 $2,227,573.29 10.89% Total Expenditures $1,302,723.92 $2,013,371.92 $1,047,044.69 $2,008,838.00 $2,227,573.29 10.89%

2.23M
Expenditures by Department
Gas Tax 102
Budget 2025-2026 | Riverbank Page 13
Gas Tax Fund Revenue
Revenue Summary
Historical Revenues Across Revenue Source
Revenues by Revenue Source
Taxes Charges for Services Transfers In
Interest Income
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25
vs 25-26
%
Taxes
STATE GAS TAX 2106 $87,226 $92,669 $79,201 $95,527 $95,883 0.37% Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$2M
$2M
$1M
$2M
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Revenues by Revenue Source
102- Gas Tax Fund Revenue
Budget 2025-2026 | Riverbank Page 16
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25
vs 25-26
%
STATE GAS TAX 2107 $192,464 $203,718 $168,063 $213,562 $215,514 0.91% STATE GAS TAX 2107.5 $5,000 $5,000 $6,000 $5,000 $5,000 0.00% STATE GAS TAX 2105 $141,223 $150,503 $128,145 $156,601 $157,949 0.86% STATE GAS TAX 2103 $202,196 $225,678 $195,472 $234,047 $231,399 -1.13% Total Taxes $628,109 $677,568 $576,880 $704,737 $705,745 0.14% Charges for Services
STREET SWEEPING $2,080 $6,239 $4,159 $4,200 $4,200 0.00% SB1-RMRA REVENUE $542,990 $625,666 $615,271 $631,542 $631,383 -0.03%

MEASURE L SALARY
REIMBURSEMENT $6,634 $0 $0 $0 $0

MISCELLANEOUS
REVENUES $0 $2,325 $0 $0 $0
Total Charges for Services $551,704 $634,229 $619,430 $635,742 $635,583 -0.03% Interest Income
INTEREST INCOME $4,564 $8,312 $2,464 $5,750 $8,000 39.13% Total Interest Income $4,564 $8,312 $2,464 $5,750 $8,000 39.13% Transfers In
TRANSFERS IN $452,663 $597,625 $0 $370,529 $441,731 19.22% Total Transfers In $452,663 $597,625 $0 $370,529 $441,731 19.22% Total Revenues $1,637,040 $1,917,734 $1,198,774 $1,716,758 $1,791,059 4.33% 102- Gas Tax Fund Revenue
Budget 2025-2026 | Riverbank Page 17
Gas Tax Fund 102-418
The State of California collects several taxes related to transportation, including per-gallon excise taxes on gasoline and diesel fuel, sales taxes on fuel, and motor vehicle registration fees. These revenues are speci cally designated for transportation-related purposes and are allocated to both state and local governments.

Two primary funding mechanisms for local jurisdictions (cities and counties) are:

1. Highway Users Tax Account (HUTA) – This account receives a portion of the state fuel excise taxes and distributes funds to cities and counties for the construction, maintenance, and operation of public streets and roads. HUTA allocations are formula-based and are intended to support the basic transportation infrastructure needs of local governments.

2. Road Maintenance and Rehabilitation Account (RMRA) – Established by the Road Repair and Accountability Act of 2017 (Senate Bill 1 or SB 1), RMRA provides additional revenues from increased fuel taxes, vehicle registration fees, and other sources. These funds are speci cally dedicated to addressing deferred maintenance on local streets and roads, improving safety, and supporting other transportation-related projects.

The purpose of these funds is to ensure sustainable, accountable investments in California’s transportation infrastructure, promoting safe and reliable travel, reducing congestion, and supporting the state's economy.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Gas Tax Fund 102-418
Budget 2025-2026 | Riverbank Page 19
FY26 Expenditures by Object Summary
Capital Expenses/ Projects $1,071,406 48.10%
Salary $404,417 18.16%
Payroll Benefits $321,790 14.45%
Professional Services $194,810 8.75%
Utilities $151,500 6.80%
Services/ Supplies $83,650 3.76%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs
25-26
(%)
Payroll Bene ts $198,207.09 $257,401.48 $170,899.78 $242,721.00 $321,790.24 32.58% Salary $337,461.88 $376,449.05 $257,507.70 $326,724.00 $404,416.95 23.78% Professional Services $259,527.47 $298,761.27 $246,143.56 $283,565.00 $194,810.10 -31.30% Services/ Supplies $53,946.76 $62,204.93 $66,117.83 $82,750.00 $83,650.00 1.09% Utilities $129,697.70 $135,051.84 $127,609.25 $141,000.00 $151,500.00 7.45% Capital Expenses/ Projects $234,831.97 $781,572.17 $178,766.57 $932,078.00 $1,071,406.00 14.95% Transfers Out $89,051.05 $101,931.18 - - - -
Total Expenditures $1,302,723.92 $2,013,371.92 $1,047,044.69 $2,008,838.00 $2,227,573.29 10.89%

2.23M
Expenditures Gas Tax 102-418
Gas Tax Fund 102-418
Budget 2025-2026 | Riverbank Page 20
Gas Tax Fund Detail Budget
Department 102-418: Gas Tax
702.03Maintenance of Operations Equipment 70,000
Road Maintenance/Repairs
702.031Rents & Leases 75,810
Enterprise Lease 20,500
Fleet Department Subsidy 55,310
702.032Professional/Special Services 21,000
State Permit/Fees 10,000
Pump Repairs 4,650
Bay Alarm 5,300
Charter 1,050
702.034Other Contract Services 3,000
702.035Engineering 5,000
702.036Street Sweeping Contract 10,000
702.037Street Light Repair 10,000
703.028Small Tools 2,000
703.062Street Signs/Stripping 50,000
Street Signs 20,000
Stripping 30,000
704.021Utilities 150,000
MID 600
PG&E 144,400
Dept. of Transportation 5,000
704.022Communications 1,500
706.026Miscellaneous Expense 3,000
Computer/Repairs 2,800
Radio Repairs 100
Tools 100
706.027Boot & Jackets 2,900
706.029Maintenance/Bldgs/Structures 15,000
Asphalt Maintenance/Parts 8,000
Signals Battery System Backups 4,000
Other Maintenance 3,000
706.036Memberships, Dues, Books, Etc. 2,500
811 100
CWEA 100
Gas Tax Fund 102-418
Budget 2025-2026 | Riverbank Page 21
Books for Certification 2,000
APWA 200
Pesticide Regulations 100
706.037Conference & Meetings 750
706.038Staff Development 1,500
Training Classes/Certifications 650
CWEA 100
APWA 750
706.050Safety Equipment 2,500
706.073Uniform & Rags 3,500
Total Cost: 429,960
Gas Tax Fund 102-418
Budget 2025-2026 | Riverbank Page 22
Sewer Enterprise Funds
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Sewer Enterprise Funds Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $9,434,981.00 $9,974,707.00 $11,238,764.70 $11,238,764.70 $14,236,156.00 Revenues
Grants $132,469.00 - - - -
Charges for Services $5,226,162.91 $6,476,304.03 $6,086,350.00 $6,667,691.97 $6,904,400.00 Fines, Forfeitures, Penalties $92,915.75 $160,605.78 $111,000.00 $104,716.62 $100,000.00 Interest Income $37,578.12 $52,877.96 $44,000.00 $123,331.08 $75,500.00 Transfers In $2,553,662.37 $1,801,000.33 $632,592.00 $511,899.24 $2,176,277.00 Total Revenues $8,042,788.15 $8,490,788.10 $6,873,942.00 $7,407,638.91 $9,256,177.00 Expenditures
Payroll Bene ts $245,129.51 $383,283.84 $794,084.00 $563,446.68 $947,781.24 Salary $435,036.89 $536,337.67 $1,126,244.00 $974,891.22 $1,265,432.54 Professional Services $974,121.77 $606,440.03 $971,618.00 $927,308.75 $1,010,100.17 Services/ Supplies $361,931.30 $939,672.63 $764,367.00 $349,387.13 $873,528.50 Utilities $251,299.09 $289,687.10 $288,502.00 $300,494.77 $306,107.00 Capital Expenses/ Projects $2,734,404.97 -$79,898.75 $4,197,040.00 $891,009.07 $2,754,345.00 Transfers Out $3,458,631.65 $2,462,554.17 $854,646.61 $511,899.24 $2,076,846.50 Total Expenditures $8,460,555.18 $5,138,076.69 $8,996,501.61 $4,518,436.86 $9,234,140.94 Total Revenues Less Expenditures -$417,767.03 $3,352,711.41 -$2,122,559.61 $2,889,202.05 $22,036.06 Ending Fund Balance $9,017,213.97 $13,327,418.41 $9,116,205.09 $14,127,966.75 $14,258,192.06 Sewer Enterprise Funds
Budget 2025-2026 | Riverbank Page 4
ATTACHMENT 3
Sewer Enterprise Funds Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Transfers In Fines, Forfeitures, Penalties Interest Income Grants
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$8M $8M
$7M
$9M
FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
Sewer Enterprise Funds
Budget 2025-2026 | Riverbank Page 5
FY26 Revenues by Revenue Source
Charges for Services $6,904,400 74.59%
Transfers In $2,176,277 23.51%
Fines, Forfeitures, Penalties $100,000 1.08%
Interest Income $75,500 0.82%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Grants $132,469.00 - - - - -
Charges for Services $5,226,162.91 $6,476,304.03 $6,667,691.97 $6,086,350.00 $6,904,400.00 13.44% Fines, Forfeitures, Penalties $92,915.75 $160,605.78 $104,716.62 $111,000.00 $100,000.00 -9.91% Interest Income $37,578.12 $52,877.96 $123,331.08 $44,000.00 $75,500.00 71.59% Transfers In $2,553,662.37 $1,801,000.33 $511,899.24 $632,592.00 $2,176,277.00 244.03% Total Revenues $8,042,788.15 $8,490,788.10 $7,407,638.91 $6,873,942.00 $9,256,177.00 34.66% Expenditures by Department
Historical Expenditures by Department
Sewer Collection Sewer Treatment (Wwtp) Sewer Debt Service Sewer Capital Improvement Sewer Connection Sys Dev - Park

9.26M
Revenues by Revenue Source
$8M
$5M
$5M
$9M
FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
Sewer Enterprise Funds
Budget 2025-2026 | Riverbank Page 6
FY26 Expenditures by Department
Sewer Collection $5,967,239 64.62%
Sewer Treatment (Wwtp) $1,700,885 18.42%
Sewer Capital Improvement $925,000 10.02%
Sewer Debt Service $641,017 6.94%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Sewer Debt Service $1,407,022.73 $237,961.46 $209,289.38 $542,392.00 $641,017.00 18.18% Sewer Capital Improvement $24,399.00 $6,192.70 $168,473.16 $925,000.00 $925,000.00 0.00% Sewer Connection $273,686.62 - - - - -
Sys Dev - Park $1,190.00 - - - - -
Sewer Collection $3,389,286.37 $3,496,271.10 $2,043,591.71 $3,613,826.61 $5,967,239.36 65.12% Sewer Treatment (Wwtp) $3,364,970.46 $1,397,651.43 $2,097,082.61 $3,915,283.00 $1,700,884.59 -56.56% Total Expenditures $8,460,555.18 $5,138,076.69 $4,518,436.86 $8,996,501.61 $9,234,140.94 2.64%

9.23M
Expenditures by Department
Sewer Enterprise Funds
Budget 2025-2026 | Riverbank Page 7
Sewer Operating Fund 106
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Sewer Operating Fund Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $8,875,982.00 $8,883,444.00 $9,654,422.00 $9,654,422.00 $9,751,709.00 Revenues
Grants $132,469.00 - - - -
Charges for Services $5,217,346.23 $6,151,285.59 $5,876,350.00 $6,393,399.52 $6,754,400.00 Fines, Forfeitures, Penalties $61,635.75 $60,185.78 $50,000.00 $57,766.62 $60,000.00 Interest Income $15,108.56 $21,237.80 $33,000.00 $101,799.64 $55,000.00 Transfers In $1,335,159.61 $538,212.05 - - -
Total Revenues $6,761,719.15 $6,770,921.22 $5,959,350.00 $6,552,965.78 $6,869,400.00 Expenditures
Payroll Bene ts $245,129.51 $383,283.84 $794,084.00 $563,446.68 $947,781.24 Salary $435,036.89 $536,337.67 $1,126,244.00 $974,891.22 $1,265,432.54 Professional Services $974,121.77 $606,440.03 $971,618.00 $758,835.59 $1,010,100.17 Services/ Supplies $156,056.20 $701,711.17 $221,975.00 $140,097.75 $232,511.50 Utilities $251,299.09 $289,687.10 $288,502.00 $300,494.77 $306,107.00 Capital Expenses/ Projects $2,435,129.35 -$86,091.45 $3,272,040.00 $891,009.07 $1,829,345.00 Transfers Out $2,257,484.02 $2,462,554.17 $854,646.61 $511,899.24 $2,076,846.50 Total Expenditures $6,754,256.83 $4,893,922.53 $7,529,109.61 $4,140,674.32 $7,668,123.94 Total Revenues Less Expenditures $7,462.32 $1,876,998.69 -$1,569,759.61 $2,412,291.46 -$798,723.94 Ending Fund Balance $8,883,444.32 $10,760,442.69 $8,084,662.39 $12,066,713.46 $8,952,985.06 Sewer Operating Fund 106
Budget 2025-2026 | Riverbank Page 8
Sewer Operating Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Transfers In Fines, Forfeitures, Penalties Interest Income Grants
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
$10M
$7M $7M $7M $7M
FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
Sewer Operating Fund 106
Budget 2025-2026 | Riverbank Page 9
FY26 Revenues by Revenue Source
Charges for Services $6,754,400 98.33%
Fines, Forfeitures, Penalties $60,000 0.87%
Interest Income $55,000 0.80%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25
vs. FY
25-26
Budget
(% )
Grants $132,469.00 - - - - -
Charges for Services $5,217,346.23 $6,151,285.59 $6,393,399.52 $5,876,350.00 $6,754,400.00 14.94% Fines, Forfeitures, Penalties $61,635.75 $60,185.78 $57,766.62 $50,000.00 $60,000.00 20.00% Interest Income $15,108.56 $21,237.80 $101,799.64 $33,000.00 $55,000.00 66.67% Transfers In $1,335,159.61 $538,212.05 - - - -
Total Revenues $6,761,719.15 $6,770,921.22 $6,552,965.78 $5,959,350.00 $6,869,400.00 15.27% Expenditures by Department
Historical Expenditures by Department
Sewer Collection Sewer Treatment (Wwtp)

6.87M
Revenues by Revenue Source
$7M
$5M
$4M
$8M
FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
Sewer Operating Fund 106
Budget 2025-2026 | Riverbank Page 10
FY26 Expenditures by Department
Sewer Collection $5,967,239 77.82%
Sewer Treatment (Wwtp) $1,700,885 22.18%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Sewer Collection $3,389,286.37 $3,496,271.10 $2,043,591.71 $3,613,826.61 $5,967,239.36 65.12% Sewer Treatment (Wwtp) $3,364,970.46 $1,397,651.43 $2,097,082.61 $3,915,283.00 $1,700,884.59 -56.56% Total Expenditures $6,754,256.83 $4,893,922.53 $4,140,674.32 $7,529,109.61 $7,668,123.94 1.85%

7.67M
Expenditures by Department
Sewer Operating Fund 106
Budget 2025-2026 | Riverbank Page 11
Sewer Debt Service Fund 107
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Sewer Debt Service Fund Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $355,331.00 $496,130.00 $431,373.00 $431,373.00 $398,884.00 Revenues
Charges for Services $400.00 - - - -
Interest Income $11,931.48 $15,382.89 $4,000.00 $8,392.22 $7,500.00 Transfers In $577,996.80 $1,157,822.40 $579,992.00 $469,363.20 $623,677.00 Total Revenues $590,328.28 $1,173,205.29 $583,992.00 $477,755.42 $631,177.00 Expenditures
Services/ Supplies $205,875.10 $237,961.46 $542,392.00 $209,289.38 $641,017.00 Transfers Out $1,201,147.63 - - - -
Total Expenditures $1,407,022.73 $237,961.46 $542,392.00 $209,289.38 $641,017.00 Total Revenues Less Expenditures -$816,694.45 $935,243.83 $41,600.00 $268,466.04 -$9,840.00 Ending Fund Balance -$461,363.45 $1,431,373.83 $472,973.00 $699,839.04 $389,044.00 Sewer Debt Service Fund 107
Budget 2025-2026 | Riverbank Page 12
Sewer Debt Service Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Transfers In Interest Income Charges for Services
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
$590K
$1M
$478K
$631K
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
Sewer Debt Service Fund 107
Budget 2025-2026 | Riverbank Page 13
FY26 Revenues by Revenue Source
Transfers In $623,677 98.81%
Interest Income $7,500 1.19%
Category FY 2023
Actual FY 2024 Actual FY 2025Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs. FY
25-26
Budget
(% )
Charges for Services $400.00 - - - - -
Interest Income $11,931.48 $15,382.89 $8,392.22 $4,000.00 $7,500.00 87.50% Transfers In $577,996.80 $1,157,822.40 $469,363.20 $579,992.00 $623,677.00 7.53% Total Revenues $590,328.28 $1,173,205.29 $477,755.42 $583,992.00 $631,177.00 8.08% Expenditures by Department
Historical Expenditures by Department
Sewer Debt Service
631K
Revenues by Revenue Source
$1M
$238K $209K
$641K
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
Sewer Debt Service Fund 107
Budget 2025-2026 | Riverbank Page 14
FY26 Expenditures by Department
Sewer Debt Service $641,017 100.00%
Category FY 2023 Actual FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs. FY
25-26
Budget
(% )
Sewer Debt Service $1,407,022.73 $237,961.46 $209,289.38 $542,392.00 $641,017.00 18.18% Total Expenditures $1,407,022.73 $237,961.46 $209,289.38 $542,392.00 $641,017.00 18.18% 641K
Expenditures by Department
Sewer Debt Service Fund 107
Budget 2025-2026 | Riverbank Page 15
Sewer Capital Improvement Fund 108
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Sewer Capital Improvement Fund Comprehensive Fund
Summary
Comprehensive Fund Summary
Category
FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $434,488.00 $1,051,617.00 $1,176,837.70 $1,176,837.70 $3,770,983.00 Revenues
Charges for Services -$1,310.47 $4,830.59 - $4,720.87 - Interest Income $2,332.66 $4,247.99 $500.00 $7,964.26 $6,000.00 Transfers In $640,505.96 $104,965.88 $52,600.00 $42,536.04 $1,552,600.00 Total Revenues $641,528.15 $114,044.46 $53,100.00 $55,221.17 $1,558,600.00 Expenditures
Professional Services - - - $168,473.16 -
Capital Expenses/ Projects $24,399.00 $6,192.70 $925,000.00 - $925,000.00 Total Expenditures $24,399.00 $6,192.70 $925,000.00 $168,473.16 $925,000.00 Total Revenues Less Expenditures $617,129.15 $107,851.76 -$871,900.00 -$113,251.99 $633,600.00 Ending Fund Balance $1,051,617.15 $1,159,468.76 $304,937.70 $1,063,585.71 $4,404,583.00 Sewer Capital Improvement Fund 108
Budget 2025-2026 | Riverbank Page 16
Sewer Capital Improvement Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Transfers In Interest Income Charges for Services
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
-$1,310
$643K
$114K $55K
$2M
FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K
$2,000K
Sewer Capital Improvement Fund 108
Budget 2025-2026 | Riverbank Page 17
FY26 Revenues by Revenue Source
Transfers In $1,552,600 99.62%
Interest Income $6,000 0.38%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.

FY 25-26
Budget (%
)
Charges for Services -$1,310.47 $4,830.59 $4,720.87 - - - Interest Income $2,332.66 $4,247.99 $7,964.26 $500.00 $6,000.00 1,100.00% Transfers In $640,505.96 $104,965.88 $42,536.04 $52,600.00 $1,552,600.00 2,851.71% Total Revenues $641,528.15 $114,044.46 $55,221.17 $53,100.00 $1,558,600.00 2,835.22% Expenditures by Department
Historical Expenditures by Department
Sewer Capital Improvement

1.56M
Revenues by Revenue Source
$24K $6K
$168K
$925K
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
Sewer Capital Improvement Fund 108
Budget 2025-2026 | Riverbank Page 18
FY26 Expenditures by Department
Sewer Capital Improvement $925,000 100.00%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Sewer Capital Improvement $24,399.00 $6,192.70 $168,473.16 $925,000.00 $925,000.00 0.00% Total Expenditures $24,399.00 $6,192.70 $168,473.16 $925,000.00 $925,000.00 0.00% 925K
Expenditures by Department
Sewer Capital Improvement Fund 108
Budget 2025-2026 | Riverbank Page 19
Sewer Connection Fund 158
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Sewer Connection Fund Comprehensive Fund Summary
Sewer Connection Fund Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance -$157,537.00 -$405,227.00 -$295,329.00 -$295,329.00 -$225,096.00 Revenues
Charges for Services -$9,110.64 $5,440.86 - $19,471.76 - Fines, Forfeitures, Penalties $31,280.00 $100,420.00 $61,000.00 $46,950.00 $40,000.00 Interest Income $3,827.57 $4,036.75 $1,000.00 $2,811.26 $2,000.00 Total Revenues $25,996.93 $109,897.61 $62,000.00 $69,233.02 $42,000.00 Expenditures
Capital Expenses/ Projects $273,686.62 - - - -
Total Expenditures $273,686.62 - - - -
Total Revenues Less Expenditures -$247,689.69 $109,897.61 $62,000.00 $69,233.02 $42,000.00 Ending Fund Balance -$405,226.69 -$295,329.39 -$233,329.00 -$226,095.98 -$183,096.00 Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $50K
$100K
$150K
$200K
$250K
$300K
Sewer Connection Fund 158
Budget 2025-2026 | Riverbank Page 20
Revenues by Revenue Source
Historical Revenue by Revenue Source
Fines, Forfeitures, Penalties Charges for Services Interest Income FY26 Revenues by Revenue Source
Fines, Forfeitures, Penalties $40,000 95.24%
Interest Income $2,000 4.76%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Charges for Services -$9,110.64 $5,440.86 $19,471.76 - - - Fines, Forfeitures, Penalties $31,280.00 $100,420.00 $46,950.00 $61,000.00 $40,000.00 -34.43% Interest Income $3,827.57 $4,036.75 $2,811.26 $1,000.00 $2,000.00 100.00% Total Revenues $25,996.93 $109,897.61 $69,233.02 $62,000.00 $42,000.00 -32.26% $35K
$110K
$69K
$42K
-$9,111
FY2023 FY2024 FY2025 FY2026
-$50K
0 $50K
$100K
$150K
42K
Revenues by Revenue Source
Sewer Connection Fund 158
Budget 2025-2026 | Riverbank Page 21
Expenditures by Department
Historical Expenditures by Department
Sewer Connection
FY26 Expenditures by Department

No data available
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. FY 25-
26 Budget (% )
Sewer Connection $273,686.62 - - - - -
Total Expenditures $273,686.62 - - - - -
$274K
0 0
FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
Expenditures by Department
Sewer Connection Fund 158
Budget 2025-2026 | Riverbank Page 22
System Development Wastewater Fund 207
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

System Development Wastewater Fund Comprehensive Fund
Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance -$77,334.00 -$55,384.00 $267,214.00 $267,214.00 $535,413.00 Revenues
Charges for Services $18,762.04 $314,625.79 $210,000.00 $250,084.67 $150,000.00 Interest Income $4,377.85 $7,972.53 $5,500.00 $2,363.70 $5,000.00 Total Revenues $23,139.89 $322,598.32 $215,500.00 $252,448.37 $155,000.00 Expenditures
Capital Expenses/ Projects $1,190.00 - - - -
Total Expenditures $1,190.00 - - - -
Total Revenues Less Expenditures $21,949.89 $322,598.32 $215,500.00 $252,448.37 $155,000.00 Ending Fund Balance -$55,384.11 $267,214.32 $482,714.00 $519,662.37 $690,413.00 System Development Wastewater Fund 207
Budget 2025-2026 | Riverbank Page 26
System Development Wastewater Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Interest Income
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $200K
$400K
$600K
$800K
$23K
$323K
$252K
$155K
FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
System Development Wastewater Fund 207
Budget 2025-2026 | Riverbank Page 27
FY26 Revenues by Revenue Source
Charges for Services $150,000 96.77%
Interest Income $5,000 3.23%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Charges for Services $18,762.04 $314,625.79 $250,084.67 $210,000.00 $150,000.00 -28.57% Interest Income $4,377.85 $7,972.53 $2,363.70 $5,500.00 $5,000.00 -9.09% Total Revenues $23,139.89 $322,598.32 $252,448.37 $215,500.00 $155,000.00 -28.07% Expenditures by Department
Historical Expenditures by Department
Sys Dev - Park
155K
Revenues by Revenue Source
$1K
0 0
FY2023 FY2024 FY2025 FY2026
0 $500
$1,000
$1,500
System Development Wastewater Fund 207
Budget 2025-2026 | Riverbank Page 28
Sewer Collection 106-423
The purpose of the department is to maintain the wastewater collection infrastructure of the sewer for residential and commercial customers.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
$5M
$6M
$7M
Sewer Collection 106-423
Budget 2025-2026 | Riverbank Page 32
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Transfers Out $2,076,847 34.80%
Capital Expenses/ Projects $1,829,345 30.66%
Salary $923,653 15.48%
Payroll Benefits $710,970 11.91%
Professional Services $213,352 3.58%
Services/ Supplies $132,387 2.22%
Utilities $80,687 1.35%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026
Budgeted
24-25 vs.
25-26
(%)
Payroll Bene ts $87,958.45 $183,206.89 $440,854.19 $566,720.00 $710,969.74 25.45% Salary $137,790.38 $203,171.10 $713,911.74 $801,945.00 $923,652.52 15.18% Professional Services $171,873.66 $217,829.89 $187,142.65 $187,013.00 $213,352.09 14.08% Services/ Supplies $103,194.34 $322,452.43 $58,111.28 $121,700.00 $132,386.50 8.78% Utilities $57,118.37 $50,220.19 $75,202.74 $64,302.00 $80,687.00 25.48% Capital Expenses/ Projects $573,867.15 $56,836.43 $56,469.87 $1,017,500.00 $1,829,345.00 79.79% Transfers Out $2,257,484.02 $2,462,554.17 $511,899.24 $854,646.61 $2,076,846.50 143.01% Total Expenditures $3,389,286.37 $3,496,271.10 $2,043,591.71 $3,613,826.61 $5,967,239.36 65.12%

5.97M
Expenditures Sewer Collection 106-423
Sewer Collection 106-423
Budget 2025-2026 | Riverbank Page 33
Sewer Collection Detail Budget
Department 106.423: Sewer collections
702.030Maintenance Operation Equipment 47,591
Other 20,000
Fleet Subsidy 27,591
702.031Rents & Leases 80,761
Enterprise Vehicle Leases 54,500
Fleet Subsidy 22,661
Printer- Copier 3,600
702.032Professional/Special Services 45,000
Monitoring Fees 4,000
Special/Emergency Work 15,000
CVCWA 1,000
Work order Software Maint. 1,000
SWRCB Annual Permit 10,000
SSMP 2,000
Du-All Safety 12,000
702.034Other Contract Services 40,000
Banking Fees (Utility Billing Services)
703.023Advertising 300
703.024Postage 7,000
703.025Office Expense 2,500
703.049Chemicals 1,500
703.068URAP 7,725
704.021Utilities 75,000
704.022Communications 5,687
706.026Miscellaneous 3,000
706.026Boot & Jacket Allowance 1,561
706.028Small Tools 2,500
706.029Maintenance Bldgs. /Structures 25,000
Misc. expense 15,000
Sewer System Repairs 10,000
706.036Membership, Dues, Books, Etc. 2,500
Employee Books for Certification 1,000
CWEA 500
Sewer Collection 106-423
Budget 2025-2026 | Riverbank Page 34
706.037Conferences & Meetings 1,000
706.038Staff Development 8,500
706.050Safety Equipment 3,500
706.056State & County Fees 4,200
SWRCB Annual SSO Permit
706.060Debt Service 36,600
Internal Loan due to Streets SDF
706.073Uniforms & Rags 5,000
706.999Bad Debts 20,000
707.003Equipment/Projects 145,000
Backhoe replacement 50/50 with water 100,000
Sewer Repairs 45,000
707.007Sewer Lift Station 100,000
Lift Station Control Panel Replacements (2) 100,000
999.000Transfers Out 976,847
Fund 101 Management personnel 189,053
Fund 108 Capital 52,600
Fund 107 Debt Service 623,677
Fund 205 Debt Svc 36,517
Fund 114 Loan for Backhoe 75,000
Total Cost $671,425
Sewer Collection 106-423
Budget 2025-2026 | Riverbank Page 35
Sewer Treatment 106-424
The purpose of the department is to maintain the wastewater treatment plant, which processes all the wastewater within the City.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
$5M
$6M
$7M
Sewer Treatment 106-424
Budget 2025-2026 | Riverbank Page 36
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Transfers Out $2,076,847 34.80%
Capital Expenses/ Projects $1,829,345 30.66%
Salary $923,653 15.48%
Payroll Benefits $710,970 11.91%
Professional Services $213,352 3.58%
Services/ Supplies $132,387 2.22%
Utilities $80,687 1.35%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026
Budgeted
24-25 vs.
25-26
(%)
Payroll Bene ts $87,958.45 $183,206.89 $440,854.19 $566,720.00 $710,969.74 25.45% Salary $137,790.38 $203,171.10 $713,911.74 $801,945.00 $923,652.52 15.18% Professional Services $171,873.66 $217,829.89 $187,142.65 $187,013.00 $213,352.09 14.08% Services/ Supplies $103,194.34 $322,452.43 $58,111.28 $121,700.00 $132,386.50 8.78% Utilities $57,118.37 $50,220.19 $75,202.74 $64,302.00 $80,687.00 25.48% Capital Expenses/ Projects $573,867.15 $56,836.43 $56,469.87 $1,017,500.00 $1,829,345.00 79.79% Transfers Out $2,257,484.02 $2,462,554.17 $511,899.24 $854,646.61 $2,076,846.50 143.01% Total Expenditures $3,389,286.37 $3,496,271.10 $2,043,591.71 $3,613,826.61 $5,967,239.36 65.12%

5.97M
Expenditures Sewer Treatment 106-424
Sewer Treatment 106-424
Budget 2025-2026 | Riverbank Page 37
Sewer Treatment Detail Budget
DEPARTMENT 106-424: SEWER TREATMENT
702.030Maintenance Operation Equipment 139,526
General Equipment Maintenance 115,000
Fleet Subsidy 24,526
702.031Rents & Leases 79,222
Enterprise Vehicle Leases 29,500
Fleet Subsidy 19,722
Misc. Equipment Rentals 30,000
702.032Professional/Special Services 400,000
Lab Analysis 33,000
Regional Reporting 29,000
Lab Testing 19,000
Water Monitoring 30,000
Misc. Professional Services (RRRWP) 257,000
WDR Permit 20,000
Du-All 12,000
702.034Other Contract Services 175,000
702.056Taxes 3,000
703.025Office Expense 2,500
703.049Chemicals 3,000
704.021Utilities 220,000
PG&E Office 10,000
MID – WWTP 210,000
704.022Communications 5,420
706.026Misc. Expense 2,800
706.027Boot & Jacket Allowance 1,225
706.028Small Tools 3,500
706.029Maintenance of Bldgs./Structures/Grds 40,000
WWTP Maintenance
706.036Memberships, Dues, Books, Etc. 3,500
CWEA 2,000
State Water Recources 500
Staff Development Books 1,000
706.038Staff Development 6,000
Sewer Treatment 106-424
Budget 2025-2026 | Riverbank Page 38
Employee Training/Education/Certs/Exams
706.050Safety Equipment 3,000
706.053Levee Repair 30,000
706.073Uniforms and Rags 4,000
Total Cost $946,693
Sewer Treatment 106-424
Budget 2025-2026 | Riverbank Page 39
Sewer Debt Service 107-426
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Services/ Supplies $641,017 100.00%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. 25-
26 (%)
Services/ Supplies
DEBT SERVICES - - - $293,500 $430,017 46.51%
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
641K
Expenditures Sewer Debt Service 107-426
Sewer Debt Service 107-426
Budget 2025-2026 | Riverbank Page 40
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. 25-
26 (%)
ADMIN EXPENSES $13 - - - - -

BOND INTEREST
EXPENSE $189,613 $221,712 $209,289 $231,892 $194,000 -16.34%

BOND AMORTIZATION
EXPENSE $16,249 $16,249 - $17,000 $17,000 0.00%
Total Services/ Supplies $205,875 $237,961 $209,289 $542,392 $641,017 18.18% Transfers Out
TRANSFERS OUT $1,201,148 - - - - -
Total Transfers Out $1,201,148 - - - - -
Total Expenditures $1,407,023 $237,961 $209,289 $542,392 $641,017 18.18% Sewer Debt Service 107-426
Budget 2025-2026 | Riverbank Page 41
Sewer Capital Improvement 108-427
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Capital Expenses/ Projects $925,000 100.00%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. 25-
26 (%)
Professional Services
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
925K
Expenditures Sewer Capital Improvement 108-427
Sewer Capital Improvement 108-427
Budget 2025-2026 | Riverbank Page 42
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. 25-
26 (%)

PROFESSIONAL/SPECIAL
SERV - - $168,473 - - -
Total Professional Services - - $168,473 - - -
Capital Expenses/ Projects
CAPITAL EXPENDITURES $24,399 $6,193 - $925,000 $925,000 0.00% Total Capital Expenses/
Projects $24,399 $6,193 - $925,000 $925,000 0.00%
Total Expenditures $24,399 $6,193 $168,473 $925,000 $925,000 0.00% Capital Projects include:

Emergency Repairs $ 50,000
Sewer Line Replacements $875,000
Sierra & Patterson
Sierra & Stanislaus
Sewer Capital Improvement 108-427
Budget 2025-2026 | Riverbank Page 43
Sewer Connection 158-421
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary

No data available
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26 (%)
Capital Expenses/ Projects $273,686.62 - - - - -
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
$250K
$300K
Expenditures Sewer Connection 158-421
Sewer Connection 158-421
Budget 2025-2026 | Riverbank Page 44
Wastewater (Sewer) System Development
207-472
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary

No data available
Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$500K
$600K
$700K
Wastewater(Sewer) System Development 207-472
Budget 2025-2026 | Riverbank Page 46
Water Enterprise Funds
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Water Enterprise Funds Comprehensive Fund Summary
Comprehensive Fund Summary
Category
FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $6,725,497.00 $6,072,360.00 $7,080,596.00 $7,080,596.00 $6,367,032.00 Revenues
Charges for Services $3,182,164.73 $4,265,742.95 $3,811,000.00 $3,401,396.45 $3,911,000.00 Fines, Forfeitures, Penalties $59,399.34 $62,215.87 $55,000.00 $58,894.04 $60,000.00 Interest Income $47,894.01 $72,689.91 $39,069.00 $70,303.31 $59,500.00 Transfers In $112,389.50 $520,236.06 $55,600.00 $10,530.00 $430,600.00 Total Revenues $3,401,847.58 $4,920,884.79 $3,960,669.00 $3,541,123.80 $4,461,100.00 Expenditures
Payroll Bene ts $217,477.47 $355,745.82 $775,176.00 $541,959.19 $880,007.49 Salary $480,292.19 $545,043.96 $1,218,559.00 $1,010,002.87 $1,251,622.21 Professional Services $544,550.92 $437,309.28 $534,752.00 $619,201.25 $719,123.21 Services/ Supplies $237,433.07 $738,107.62 $601,623.00 $151,177.22 $626,791.00 Utilities $486,178.80 $414,090.46 $557,452.00 $416,424.53 $477,326.00 Capital Expenses/ Projects $987,166.04 $144,463.76 $1,659,500.00 $817,766.42 $1,400,000.00 Transfers Out $1,108,718.74 $1,509,669.05 $250,955.61 $10,530.00 $544,652.50 Total Expenditures $4,061,817.23 $4,144,429.95 $5,598,017.61 $3,567,061.48 $5,899,522.41 Total Revenues Less Expenditures -$659,969.65 $776,454.84 -$1,637,348.61 -$25,937.68 -$1,438,422.41 Ending Fund Balance $6,065,527.35 $6,848,814.84 $5,443,247.39 $7,054,658.32 $4,928,609.59 Water Enterprise Funds
Budget 2025-2026 | Riverbank Page 4
ATTACHMENT 4
Water Enterprise Funds Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Transfers In Interest Income
Fines, Forfeitures, Penalties
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
$3M
$5M
$4M
$4M
FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Water Enterprise Funds
Budget 2025-2026 | Riverbank Page 5
FY26 Revenues by Revenue Source
Charges for Services $3,911,000 87.67%
Transfers In $430,600 9.65%
Fines, Forfeitures, Penalties $60,000 1.34%
Interest Income $59,500 1.33%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Charges for Services $3,182,164.73 $4,265,742.95 $3,401,396.45 $3,811,000.00 $3,911,000.00 2.62% Fines, Forfeitures, Penalties $59,399.34 $62,215.87 $58,894.04 $55,000.00 $60,000.00 9.09% Interest Income $47,894.01 $72,689.91 $70,303.31 $39,069.00 $59,500.00 52.29% Transfers In $112,389.50 $520,236.06 $10,530.00 $55,600.00 $430,600.00 674.46% Total Revenues $3,401,847.58 $4,920,884.79 $3,541,123.80 $3,960,669.00 $4,461,100.00 12.64% Expenditures by Department
Historical Expenditures by Department
Water Collection Water Capital Improvements Sys Dev Water Imprv Water Connection

4.46M
Revenues by Revenue Source
$4M $4M
$4M
$6M
FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
Water Enterprise Funds
Budget 2025-2026 | Riverbank Page 6
FY26 Expenditures by Department
Water Collection $4,429,522 75.08%
Water Capital Improvements $1,170,000 19.83%
Water Connection $300,000 5.09%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Water Connection $648.38 $648.38 $3,330.00 - $300,000.00 - Water Capital
Improvements $38,930.07 $67,565.95 $132,162.64 $1,165,000.00 $1,170,000.00 0.43% Sys Dev Water Imprv $1,411.00 $235,347.21 $525,028.81 $400,000.00 - -100.00% Water Collection $4,020,827.78 $3,840,868.41 $2,906,540.03 $4,033,017.61 $4,429,522.41 9.83% Total Expenditures $4,061,817.23 $4,144,429.95 $3,567,061.48 $5,598,017.61 $5,899,522.41 5.39%

5.9M
Expenditures by Department
Water Enterprise Funds
Budget 2025-2026 | Riverbank Page 7
Water Operating Fund 114
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Water Operating Fund Comprehensive Fund Summary
Comprehensive Fund Summary
Category
FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $1,946,411.00 $1,122,194.00 $1,124,329.00 $1,124,329.00 $811,132.00 Revenues
Charges for Services $3,050,331.87 $3,217,388.35 $3,285,500.00 $2,774,338.49 $3,461,000.00 Fines, Forfeitures, Penalties $59,399.34 $62,215.87 $55,000.00 $58,894.04 $60,000.00 Interest Income $24,096.09 $29,351.50 $14,000.00 $20,207.47 $29,000.00 Transfers In - $302,913.16 - - $75,000.00
Total Revenues $3,133,827.30 $3,611,868.88 $3,354,500.00 $2,853,440.00 $3,625,000.00 Expenditures
Payroll Bene ts $217,477.47 $355,745.82 $775,176.00 $541,959.19 $880,007.49 Salary $480,292.19 $545,043.96 $1,218,559.00 $1,010,002.87 $1,251,622.21 Professional Services $544,550.92 $437,309.28 $534,752.00 $619,201.25 $719,123.21 Services/ Supplies $237,433.07 $738,107.62 $601,623.00 $151,177.22 $626,791.00 Utilities $486,178.80 $414,090.46 $557,452.00 $416,424.53 $477,326.00 Capital Expenses/ Projects $946,824.97 $144,463.76 $94,500.00 $157,244.97 $230,000.00 Transfers Out $1,108,718.74 $1,206,755.89 $250,955.61 $10,530.00 $244,652.50 Total Expenditures $4,021,476.16 $3,841,516.79 $4,033,017.61 $2,906,540.03 $4,429,522.41 Total Revenues Less Expenditures -$887,648.86 -$229,647.91 -$678,517.61 -$53,100.03 -$804,522.41 Ending Fund Balance $1,058,762.14 $892,546.09 $445,811.39 $1,071,228.97 $6,609.59 Water Operating Fund 114
Budget 2025-2026 | Riverbank Page 8
Water Operating Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Transfers In Fines, Forfeitures, Penalties Interest Income
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
$5M
$3M
$4M
$3M
$4M
FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
Water Operating Fund 114
Budget 2025-2026 | Riverbank Page 9
FY26 Revenues by Revenue Source
Charges for Services $3,461,000 95.48%
Transfers In $75,000 2.07%
Fines, Forfeitures, Penalties $60,000 1.66%
Interest Income $29,000 0.80%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026 Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Charges for Services $3,050,331.87 $3,217,388.35 $2,774,338.49 $3,285,500.00 $3,461,000.00 5.34% Fines, Forfeitures, Penalties $59,399.34 $62,215.87 $58,894.04 $55,000.00 $60,000.00 9.09% Interest Income $24,096.09 $29,351.50 $20,207.47 $14,000.00 $29,000.00 107.14% Transfers In - $302,913.16 - - $75,000.00 -
Total Revenues $3,133,827.30 $3,611,868.88 $2,853,440.00 $3,354,500.00 $3,625,000.00 8.06% Expenditures by Department
Historical Expenditures by Department
Water Collection Water Connection

3.63M
Revenues by Revenue Source
$4M $4M
$3M
$4M
FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Water Operating Fund 114
Budget 2025-2026 | Riverbank Page 10
Water Capital Improvement Fund 116
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Water Capital Improvement Fund Comprehensive Fund
Summary
Comprehensive Fund Summary
Category
FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $2,882,140.00 $2,902,963.00 $3,067,155.00 $3,067,155.00 $2,515,784.00 Revenues
Charges for Services -$1,310.47 $4,830.59 - $4,720.88 - Interest Income $5,273.94 $9,604.37 $5,769.00 $23,070.93 $12,500.00 Transfers In $112,389.50 $217,322.90 $55,600.00 $10,530.00 $355,600.00 Total Revenues $116,352.97 $231,757.86 $61,369.00 $38,321.81 $368,100.00 Expenditures
Capital Expenses/ Projects $38,930.07 - $1,165,000.00 $132,162.64 $1,170,000.00 Transfers Out - $67,565.95 - - -
Total Expenditures $38,930.07 $67,565.95 $1,165,000.00 $132,162.64 $1,170,000.00 Total Revenues Less Expenditures $77,422.90 $164,191.91 -$1,103,631.00 -$93,840.83 -$801,900.00 Ending Fund Balance $2,959,562.90 $3,067,154.91 $1,963,524.00 $2,973,314.17 $1,713,884.00 Water Capital Improvement Fund 116
Budget 2025-2026 | Riverbank Page 12
Water Capital Improvement Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Transfers In Interest Income Charges for Services
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
-$1,310
$118K
$232K
$38K
$368K
FY2023 FY2024 FY2025 FY2026
-$200K
0 $200K
$400K
Water Capital Improvement Fund 116
Budget 2025-2026 | Riverbank Page 13
FY26 Revenues by Revenue Source
Transfers In $355,600 96.60%
Interest Income $12,500 3.40%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Charges for Services -$1,310.47 $4,830.59 $4,720.88 - - - Interest Income $5,273.94 $9,604.37 $23,070.93 $5,769.00 $12,500.00 116.68% Transfers In $112,389.50 $217,322.90 $10,530.00 $55,600.00 $355,600.00 539.57% Total Revenues $116,352.97 $231,757.86 $38,321.81 $61,369.00 $368,100.00 499.81% Expenditures by Department
Historical Expenditures by Department
Water Capital Improvements
368K
Revenues by Revenue Source
$39K $68K $132K
$1M
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
Water Capital Improvement Fund 116
Budget 2025-2026 | Riverbank Page 14
FY26 Expenditures by Department
Water Capital Improvements $1,170,000 100.00%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual 2024-25 Budget FY 2026Budgeted
24-25
vs. FY
25-26
Budget
(% )
Water Capital
Improvements $38,930.07 $67,565.95 $132,162.64 $1,165,000.00 $1,170,000.00 0.43% Total Expenditures $38,930.07 $67,565.95 $132,162.64 $1,165,000.00 $1,170,000.00 0.43%

1.17M
Expenditures by Department
Water Capital Improvement Fund 116
Budget 2025-2026 | Riverbank Page 15
Water Connection Fund 157
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Water Connection Fund Comprehensive Fund Summary
Water Connection Fund Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Category
FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $982,267.00 $1,029,629.00 $1,159,518.00 $1,159,518.00 $1,224,206.00 Revenues
Charges for Services $34,189.00 $105,900.00 $50,000.00 $51,900.00 $50,000.00 Interest Income $13,173.08 $23,989.53 $13,500.00 $11,117.93 $10,000.00 Total Revenues $47,362.08 $129,889.53 $63,500.00 $63,017.93 $60,000.00 Expenditures
Capital Expenses/ Projects - - - $3,330.00 -
Transfers Out - - - - $300,000.00
Total Expenditures - - - $3,330.00 $300,000.00
Total Revenues Less Expenditures $47,362.08 $129,889.53 $63,500.00 $59,687.93 -$240,000.00 Ending Fund Balance $1,029,629.08 $1,159,518.53 $1,223,018.00 $1,219,205.93 $984,206.00 Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
Water Connection Fund 157
Budget 2025-2026 | Riverbank Page 16
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Interest Income
FY26 Revenues by Revenue Source
Charges for Services $50,000 83.33%
Interest Income $10,000 16.67%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Charges for Services $34,189.00 $105,900.00 $51,900.00 $50,000.00 $50,000.00 0.00% Interest Income $13,173.08 $23,989.53 $11,117.93 $13,500.00 $10,000.00 -25.93% Total Revenues $47,362.08 $129,889.53 $63,017.93 $63,500.00 $60,000.00 -5.51% $47K
$130K
$63K $60K
FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
60K
Revenues by Revenue Source
Water Connection Fund 157
Budget 2025-2026 | Riverbank Page 17
Water Master Plan Preparation Fund 161
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

Water Master Plan Preparation Fund Comprehensive Fund
Summary
Water Master Plan Preparation Fund Summary
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $35,367.00 $36,347.00 $41,190.00 $41,190.00 $42,197.00 Revenues
Charges for Services $804.55 $4,525.16 $500.00 $912.00 - Interest Income $174.92 $318.53 $50.00 $94.44 -
Total Revenues $979.47 $4,843.69 $550.00 $1,006.44 -
Expenditures
Total Expenditures - - - - -
Total Revenues Less Expenditures $979.47 $4,843.69 $550.00 $1,006.44 - Ending Fund Balance $36,346.47 $41,190.69 $41,740.00 $42,196.44 $42,197.00 Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Budgeted
2023 2024 2025 2026
0 $1K
$2K
$3K
$4K
$5K
$6K
Water Master Plan Preparation Fund 161
Budget 2025-2026 | Riverbank Page 19
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Interest Income
FY26 Revenues by Revenue Source

No data available
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. FY 25-
26 Budget (% )
Charges for Services $804.55 $4,525.16 $912.00 $500.00 - -100.00% Interest Income $174.92 $318.53 $94.44 $50.00 - -100.00% Total Revenues $979.47 $4,843.69 $1,006.44 $550.00 - -100.00% $979
$5K
$1K
0 FY2023 FY2024 FY2025 FY2026
0 $2K
$4K
$6K
Revenues by Revenue Source
Water Master Plan Preparation Fund 161
Budget 2025-2026 | Riverbank Page 20
System Development Water Fund 206
The General Fund serves as the City’s primary operating fund. It is used to account for all nancial resources that are not speci cally required to be recorded in a separate fund.

System Development Water Fund Comprehensive Fund
Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $879,312.00 $981,227.00 $1,688,404.00 $1,688,404.00 $1,773,713.00 Revenues
Charges for Services $98,149.78 $933,098.85 $475,000.00 $569,525.08 $400,000.00 Interest Income $5,175.98 $9,425.98 $5,750.00 $15,812.54 $8,000.00 Total Revenues $103,325.76 $942,524.83 $480,750.00 $585,337.62 $408,000.00 Expenditures
Capital Expenses/ Projects $1,411.00 - $400,000.00 $525,028.81 - Transfers Out - $235,347.21 - - -
Total Expenditures $1,411.00 $235,347.21 $400,000.00 $525,028.81 - Total Revenues Less Expenditures $101,914.76 $707,177.62 $80,750.00 $60,308.81 $408,000.00 Ending Fund Balance $981,226.76 $1,688,404.62 $1,769,154.00 $1,748,712.81 $2,181,713.00 System Development Water Fund 206
Budget 2025-2026 | Riverbank Page 22
System Development Water Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services Interest Income
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2023 2024 2025 2026
0 $250K
$500K
$750K
$1,000K
$103K
$943K
$585K
$408K
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
System Development Water Fund 206
Budget 2025-2026 | Riverbank Page 23
FY26 Revenues by Revenue Source
Charges for Services $400,000 98.04%
Interest Income $8,000 1.96%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.

FY 25-26
Budget
(% )
Charges for Services $98,149.78 $933,098.85 $569,525.08 $475,000.00 $400,000.00 -15.79% Interest Income $5,175.98 $9,425.98 $15,812.54 $5,750.00 $8,000.00 39.13% Total Revenues $103,325.76 $942,524.83 $585,337.62 $480,750.00 $408,000.00 -15.13% Expenditures by Department
Historical Expenditures by Department
Sys Dev Water Imprv
408K
Revenues by Revenue Source
$1K
$235K
$525K
0 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
System Development Water Fund 206
Budget 2025-2026 | Riverbank Page 24
Water Operation Funds Revenue
Water Operation Revenue Summary
Historical Revenues Across Revenue Source
Water Operation Revenues by Revenue Source
Charges for Services Transfers In Fines, Forfeitures, Penalties Interest Income
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25
vs 25-26 %
Charges for Services
WATER REVENUES $3,150,668 $3,035,864 $2,693,106 $3,250,000 $3,412,500 5.00% Revenue Actual Revenue Surplus Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
$5M
$6M
$3M
$5M
$4M $4M
FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Revenues by Revenue Source
114 Water Operations Revenue
Budget 2025-2026 | Riverbank Page 28
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25
vs 25-26 %

BAD DEBT-UTILITY
COLLECTIONS $791 $1,039 $7,254 $8,000 $10,000 25.00%
INSPECTION FEES $0 $150 $0 $500 $0 -100.00%

BACKFLOW
INSPECTIONS $38,841 $29,629 $36,943 $25,000 $35,000 40.00%

MISCELLANEOUS
REVENUES $13,898 $8,587 $4,258 $2,000 $3,500 75.00%

UNREALIZED GAIN/LOSS
ON INVEST $13,189 -$24,937 $32,778 $0 $0

UNREALIZED GAIN/LOSS
ON INVEST $4,831 -$1,310 $4,721 $0 $0

WATER CONNECTION
FEES $105,900 $34,189 $51,900 $50,000 $0 -100.00%
DEVELOPER FEES $933,099 $98,150 $569,525 $475,000 $0 -100.00% Total Charges for Services $4,261,218 $3,181,360 $3,400,484 $3,810,500 $3,461,000 -9.17% Fines, Forfeitures, Penalties
FINES,
FORFEITURES,PENALTIES $62,141 $59,399 $58,888 $55,000 $60,000 9.09% WATER VIOLATIONS $75 $0 $6 $0 $0
Total Fines, Forfeitures,
Penalties $62,216 $59,399 $58,894 $55,000 $60,000 9.09% Interest Income
INTEREST INCOME $29,352 $24,096 $20,207 $14,000 $29,000 107.14% INTEREST INCOME $9,604 $5,274 $23,071 $5,769 $0 -100.00% INTEREST INCOME $23,990 $13,173 $11,118 $13,500 $0 -100.00% INTEREST INCOME $9,426 $5,176 $15,813 $5,750 $0 -100.00% Total Interest Income $72,371 $47,719 $70,209 $39,019 $29,000 -25.68% Transfers In
TRANSFERS IN $302,913 $0 $0 $0 $75,000
TRANSFERS IN $217,323 $112,390 $10,530 $55,600 $0 -100.00% Total Transfers In $520,236 $112,390 $10,530 $55,600 $75,000 34.89% Total Revenues $4,916,041 $3,400,868 $3,540,117 $3,960,119 $3,625,000 -8.46% 114 Water Operations Revenue
Budget 2025-2026 | Riverbank Page 29
Water Capital Improvement Funds Revenue
Water Capital Improvement Revenue Summary
Historical Revenues Across Revenue Source
Water Capital Improvement Revenues by Revenue Source
Transfers In Interest Income Charges for Services
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %
Charges for Services

UNREALIZED GAIN/LOSS
ON INVEST $4,831 -$1,310 $4,721 $0 $0
Revenue Actual Revenue Surplus Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
-$1,310
$118K
$232K
$38K
$368K
FY2023 FY2024 FY2025 FY2026
-$200K
0 $200K
$400K
Revenues by Revenue Source
116 Water Capital Improvement Revenue
Budget 2025-2026 | Riverbank Page 30
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %
Total Charges for Services $4,831 -$1,310 $4,721 $0 $0
Interest Income
INTEREST INCOME $9,604 $5,274 $23,071 $5,769 $12,500 116.68% Total Interest Income $9,604 $5,274 $23,071 $5,769 $12,500 116.68% Transfers In
TRANSFERS IN $217,323 $112,390 $10,530 $55,600 $355,600 539.57% Total Transfers In $217,323 $112,390 $10,530 $55,600 $355,600 539.57% Total Revenues $231,758 $116,353 $38,322 $61,369 $368,100 499.81% 116 Water Capital Improvement Revenue
Budget 2025-2026 | Riverbank Page 31
Water Connection Fund Funds Revenue
Water Connection Fund Revenue Summary
Historical Revenues Across Revenue Source
Water Connection Fund Revenues by Revenue Source
Charges for Services Interest Income
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %
Charges for Services

WATER CONNECTION
FEES $105,900 $34,189 $51,900 $50,000 $50,000 0.00%
Revenue Actual Revenue Surplus Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $25K
$50K
$75K
$100K
$125K
$150K
$47K
$130K
$63K $60K
FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
Revenues by Revenue Source
157 Water Connection Fund Revenue
Budget 2025-2026 | Riverbank Page 32
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %
Total Charges for Services $105,900 $34,189 $51,900 $50,000 $50,000 0.00% Interest Income
INTEREST INCOME $23,990 $13,173 $11,118 $13,500 $10,000 -25.93% Total Interest Income $23,990 $13,173 $11,118 $13,500 $10,000 -25.93% Total Revenues $129,890 $47,362 $63,018 $63,500 $60,000 -5.51% 157 Water Connection Fund Revenue
Budget 2025-2026 | Riverbank Page 33
Water Master Plan Preparation Fund
Revenue
Water Master Plan Preparation Fund Revenue Summary
Historical Revenues Across Revenue Source
Water Master Plan Preparation Fund Revenues by Revenue
Source
Charges for Services Interest Income
Revenue Actual Revenue Surplus Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $1K
$2K
$3K
$4K
$5K
$6K
$979
$5K
$1K
0 FY2023 FY2024 FY2025 FY2026
0 $2K
$4K
$6K
161 Water Master Plan Preparation Fund Revenue
Budget 2025-2026 | Riverbank Page 34
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs 25-
26 %
Charges for Services
PLAN PREPARATION $4,525 $805 $912 $500 $0 -100.00%
Total Charges for Services $4,525 $805 $912 $500 $0 -100.00% Interest Income
INTEREST INCOME $319 $175 $94 $50 $0 -100.00%
Total Interest Income $319 $175 $94 $50 $0 -100.00%
Total Revenues $4,844 $979 $1,006 $550 $0 -100.00%
Revenues by Revenue Source
161 Water Master Plan Preparation Fund Revenue
Budget 2025-2026 | Riverbank Page 35
System Development Water Fund Revenue
System Development Water Fund Revenue Summary
Historical Revenues Across Revenue Source
System Development Water Fund Revenues by Revenue
Source
Charges for Services Interest Income
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %
Charges for Services
DEVELOPER FEES $933,099 $98,150 $569,525 $475,000 $400,000 -15.79% Revenue Actual Revenue Surplus Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$103K
$943K
$585K
$408K
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
Revenues by Revenue Source
206 System Development Water Fund Revenue
Budget 2025-2026 | Riverbank Page 36
Category FY 2024
Actual
FY 2023
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %
Total Charges for Services $933,099 $98,150 $569,525 $475,000 $400,000 -15.79% Interest Income
INTEREST INCOME $9,426 $5,176 $15,813 $5,750 $8,000 39.13% Total Interest Income $9,426 $5,176 $15,813 $5,750 $8,000 39.13% Total Revenues $942,525 $103,326 $585,338 $480,750 $408,000 -15.13% 206 System Development Water Fund Revenue
Budget 2025-2026 | Riverbank Page 37
Water Operation 114-433
The purpose of the department is to maintain the water infrastructure of the water system for residential and commercial customers.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
$5M
Water Operation 114-433
Budget 2025-2026 | Riverbank Page 40
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Salary $1,251,622 28.26%
Payroll Benefits $880,007 19.87%
Professional Services $719,123 16.23%
Services/ Supplies $626,791 14.15%
Utilities $477,326 10.78%
Transfers Out $244,653 5.52%
Capital Expenses/ Projects $230,000 5.19%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual 2024-25 Budget FY 2026
Budgeted
24-25 vs.
25-26
(%)
Payroll Bene ts $217,477.47 $355,745.82 $541,959.19 $775,176.00 $880,007.49 13.52% Salary $480,292.19 $545,043.96 $1,010,002.87 $1,218,559.00 $1,251,622.21 2.71% Professional Services $544,550.92 $437,309.28 $619,201.25 $534,752.00 $719,123.21 34.48% Services/ Supplies $236,784.69 $737,459.24 $151,177.22 $601,623.00 $626,791.00 4.18% Utilities $486,178.80 $414,090.46 $416,424.53 $557,452.00 $477,326.00 -14.37% Capital Expenses/ Projects $946,824.97 $144,463.76 $157,244.97 $94,500.00 $230,000.00 143.39% Transfers Out $1,108,718.74 $1,206,755.89 $10,530.00 $250,955.61 $244,652.50 -2.51% Total Expenditures $4,020,827.78 $3,840,868.41 $2,906,540.03 $4,033,017.61 $4,429,522.41 9.83%

4.43M
Expenditures Water Operation 114-433
Water Operation 114-433
Budget 2025-2026 | Riverbank Page 41
Water Operating Detail Budget
DEPARTMENT 114-433: WATER
702.030Maintenance Operation Equipment 124,380
Misc. Expenses 60,000
Fleet Department Subsidy 64,380
702.031Rents & Leases 119,743
Enterprise Vehicle Lease 64,200
Fleet Department Subsidy 52,243
Printer/Copier lease 3,300
702.032Professional/Special Services 415,000
Software Licenses 5,000
Testing/Sampling 65,000
Backflow Testing 8,000
CRWA 1,000
American Water Works 2,000
MCC Controls 1,000
SJVAPCD 5,000
EM Electric & Mach. 5,000
Equarius waterworks 8,000
Other Services 163,000
STRGBA 140,000
Du-All 12,000
702.034Other Contract Services 60,000
Banking Fees (Utility Billing Services)
703.023Advertising 500
703.024Postage 8,750
703.025Office Expense 3,500
703.064Backflow Inspection Expense 6,500
703.067Water Conservation Program 25,000
703.068URAP 15,450
704.021Utilities 470,000
PG&E 295,000
MID 175,000
704.022Communications 7,326
706.026Miscellaneous 2,200
706.027Boot & Jacket Allowance 3,153
Water Operation 114-433
Budget 2025-2026 | Riverbank Page 42
706.028Small Tools 5,000
706.029Maintenance Building/Structures 20,000
706.036Membership, Dues, Books. Etc. 5,500
706.037Conferences & Meetings 3,500
706.038Staff Development 12,500
Training/Education/Certifications 2,000
CWEA Classes 2,000
CRWA Classes 2,000
Backflow Certification 6,500
706.050Safety Equipment 3,000
706.054Debt Service 449,188
Annual Loan Payment for Water Meter Project
706.056State/County Fees 47,050
706.073Uniform & Rags 6,000
706.999Bad Debts 10,000
707.002Capital Expenditures 85,000
Annual Well Rehab Program
707.003Equipment/Projects 125,000
Miscellaneous system repairs 25,000
New Backhow split w/Sewer 50/50 100,000
707.010Water Meters 20,000
999.000Transfers Out 244,653
Fund 101 Management personnel 189,053
Fund 116 Debt Service 55,600
Total Cost $2,297,893
Water Operation 114-433
Budget 2025-2026 | Riverbank Page 43
Water Capital Improvement 116-436
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Capital Expenses/ Projects $1,170,000 100.00%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual 2024-25 Budget FY 2026Budgeted
24-25
vs. 25-
26 (%)
Capital Expenses/ Projects $38,930.07 - $132,162.64 $1,165,000.00 $1,170,000.00 0.43% Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K

1.17M
Expenditures Water Capital Improvement 116-436
Water Capital Improvement 116-436
Budget 2025-2026 | Riverbank Page 44
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual 2024-25 Budget FY 2026Budgeted
24-25
vs. 25-
26 (%)
Transfers Out - $67,565.95 - - - -
Total Expenditures $38,930.07 $67,565.95 $132,162.64 $1,165,000.00 $1,170,000.00 0.43% Capital Projects include:

Emergency Repairs $ 80,000
3 Well Site Auto Flush Valves $ 30,000
Replacement Meter Well 10 $ 20,000
2 Replacement AC Units Elec. Cabinets $ 20,000
Water Line Replacements
1st to 3rd Alley $600,000
Riverside Alley $420,000
Water Capital Improvement 116-436
Budget 2025-2026 | Riverbank Page 45
Water Connection 157-437
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary
Transfers Out $300,000 100.00%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26 (%)
Capital Expenses/ Projects - - $3,330.00 - - -
Transfers Out - - - - $300,000.00 -
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
$250K
$300K
$350K
300K
Expenditures Water Connection 157-437
Water Connection 157-437
Budget 2025-2026 | Riverbank Page 46
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26 (%)
Total Expenditures - - $3,330.00 - $300,000.00 -
Transfer out to Fund 116 to help fund waterline replacement $300,000 Water Connection 157-437
Budget 2025-2026 | Riverbank Page 47
Water System Development 206-474
Expenditure Summary
Historical Expenditures Across Department
Expenditures by Object Summary
FY26 Expenditures by Object Summary

No data available
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26 (%)
Capital Expenses/ Projects $1,411.00 - $525,028.81 $400,000.00 - -100.00% Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$500K
$600K
Expenditures Water System Development 206-474
Water System Development 206-474
Budget 2025-2026 | Riverbank Page 48
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs.
25-26 (%)
Transfers Out - $235,347.21 - - - -
Total Expenditures $1,411.00 $235,347.21 $525,028.81 $400,000.00 - -100.00% For Fiscal Year 2025-2026 there are no current planned expenditures Water System Development 206-474
Budget 2025-2026 | Riverbank Page 49
Public Benefit Fund 230
In Riverbank, commercial cannabis businesses—including cultivation, manufacturing, distribution, and retail—are permitted under speci c conditions. Prospective operators must obtain a Conditional Use Permit and enter into a Development Agreement with the City. These agreements outline operational standards, community benefit provisions, and nancial obligations. The Fund is to account for revenues received from Cannabis Development Agreements.

Public Benefit Fund Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2023
Actual
FY 2024
Actual
2024-25
Budget
FY 2025
Actual
FY 2026
Budgeted
Beginning Fund Balance $1,452,903.00 $1,326,554.00 $1,121,052.00 $1,121,052.00 $935,692.00 Revenues
Charges for Services $378,200.19 $405,335.34 $445,000.00 $371,058.72 $446,000.00 Total Revenues $378,200.19 $405,335.34 $445,000.00 $371,058.72 $446,000.00 Expenditures
Professional Services $115,649.53 $190,836.78 $206,000.00 $147,833.34 $206,000.00 Transfers Out $388,900.00 $420,000.00 $424,360.00 - $438,250.00 Total Expenditures $504,549.53 $610,836.78 $630,360.00 $147,833.34 $644,250.00 Total Revenues Less Expenditures -$126,349.34 -$205,501.44 -$185,360.00 $223,225.38 -$198,250.00 Ending Fund Balance $1,326,553.66 $1,121,052.56 $935,692.00 $1,344,277.38 $737,442.00 Public Benefit Fund 230
Budget 2025-2026 | Riverbank Page 10
ATTACHMENT 5
Public Benefit Fund Summary
Revenues vs Expenditures Summary
Revenues by Revenue Source
Historical Revenue by Revenue Source
Charges for Services
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2023 2024 2025 2026
0 $200K
$400K
$600K
$800K
$378K
$405K
$371K
$446K
FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
Public Benefit Fund 230
Budget 2025-2026 | Riverbank Page 11
FY26 Revenues by Revenue Source
Charges for Services $446,000 100.00%
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs. FY
25-26
Budget
(% )
Charges for Services $378,200.19 $405,335.34 $371,058.72 $445,000.00 $446,000.00 0.22% Total Revenues $378,200.19 $405,335.34 $371,058.72 $445,000.00 $446,000.00 0.22% Expenditures by Department
Historical Expenditures by Department
Animal Control
446K
Revenues by Revenue Source
$505K
$611K
$148K
$644K
FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
Public Benefit Fund 230
Budget 2025-2026 | Riverbank Page 12
FY26 Expenditures by Department
Animal Control $644,250 100.00%
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25
vs. FY
25-26
Budget
(% )
Animal Control $504,549.53 $610,836.78 $147,833.34 $630,360.00 $644,250.00 2.20% Total Expenditures $504,549.53 $610,836.78 $147,833.34 $630,360.00 $644,250.00 2.20% 644K
Expenditures by Department
Public Benefit Fund 230
Budget 2025-2026 | Riverbank Page 13
Public Benefit Fund Revenue
Revenue Summary
Historical Revenues Across Revenue Source
Revenues by Revenue Source
Charges for Services
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %
Charges for Services

FLAVORS-PUBLIC

BENEFIT PAYMENT
$360,000 $360,000 $300,000 $360,000 $360,000 0.00%
Revenue Actual Revenue Surplus Revenue Budgeted
FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$500K
$378K
$405K
$371K
$446K
FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
Revenues by Revenue Source
230 Public Benefit Fund Revenue
Budget 2025-2026 | Riverbank Page 16
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
FY 24-25 vs
25-26 %

RIVERBANK CANNABIS

COLLECTIVE
$0 $15,000 $58,067 $60,000 $68,000 13.33%
CANNA+RISE PUBLIC

BENEFIT PYMT
$18,200 $30,335 $12,991 $25,000 $18,000 -28.00%
Total Charges for Services $378,200 $405,335 $371,059 $445,000 $446,000 0.22% Total Revenues $378,200 $405,335 $371,059 $445,000 $446,000 0.22% 230 Public Benefit Fund Revenue
Budget 2025-2026 | Riverbank Page 17
Public Benefit 230-411
To account for expenditures from revenues generated through Cannabis Development Agreements.

Expenditure Summary
Historical Expenditures Across Department
FY26 Expenditures by Object Summary
Transfers Out $438,250 68.02%
Professional Services $206,000 31.98%
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
644K
Public Benefit 230-411
Budget 2025-2026 | Riverbank Page 19
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
2024-25
Budget
FY 2026
Budgeted
24-25 vs. 25-
26 (%)
Professional Services
RENTS & LEASES $115,650 $190,837 $147,833 $197,500 $197,500 0.00% Intellisite - cameras $0 $0 $0 $186,000 $186,000 0.00%
Verizon $0 $0 $0 $500 $500 0.00%
AT & T $0 $0 $0 $11,000 $11,000 0.00%

OTHER CONTRACT

SERVICES
$0 $0 $0 $8,500 $8,500 0.00%
Transfers Out
TRANSFERS OUT $388,900 $420,000 $0 $424,360 $438,250 3.27% To GF 101 - 2 LEO
positions
$0 $0 $0 $300,000 $300,000 0.00%
To Fund 117 - Code
Enforcement
$0 $0 $0 $124,360 $138,250 11.17%
Total Expenditures $504,550 $610,837 $147,833 $630,360 $644,250 2.20% Expenditures Public Benefit
Public Benefit 230-411
Budget 2025-2026 | Riverbank Page 20

Page 1 of 2 ends

Item 11.2– CC/LRA – 06/10/2025
4930-3257-7352.1

RIVERBANK CITY COUNCIL / LOCAL REDEVELOPMENT AUTHORITY
AGENDA ITEM NO. 11.2
SECTION 11: NEW BUSINESS
Meeting Date: June 10, 2025
Subject: A Resolution Approving the Execution and Delivery of a Construction Installment Sale Agreement with the California State Water Resources Control Board to Finance the Riverbank Regional Recycled Water Project Phase I
From: Marisela H. Garcia, City Manager
Submitted by: Tammy Alcantor, Assistant City Manager/Administrative Services Director

RECOMMENDATION
That the City Council adopt a resolution approving the form of and authorizing the execution of a Construction Installment Sale Agreement (the “Agreement”) with the California State Water Resources Control Board (the “State Water Board”) to finance a portion of the cost of the Riverbank Regional Recycled Water Project Phase I (the “Project”).

SUMMARY
The City has applied for and been granted financial assistance in the form of a low-interest loan from the State Water Board to finance a portion of the cost of the Project. The State Water Board has prepared the Agreement, which is in the form of an installment sale agreement, setting forth the terms and conditions of the financing.

Kutak Rock LLP, the City’s bond counsel (“Bond Counsel”), has reviewed and provided comments on the Agreement, which comments have been accepted by the State Water Board, and the Agreement is now ready to be executed.

Bond Counsel has prepared a resolution: (i) approving the form of the Agreement and authorizing certain officers of the City to execute the Agreement; and (ii) as required by the State Water Board, pledging a source of revenues, namely net revenues of the City’s wastewater enterprise, to repay the installment payments due under the Agreement. The pledge of net revenues to repay the Agreement is on a parity with the City’s existing wastewater enterprise obligations.

Page 2 of 2 ends

Item 11.2– CC/LRA – 06/10/2025
4930-3257-7352.1

STRATEGIC PLAN
The RRRWP and this action addresses the following August 10, 2021 Strategic Plan Goals:

Goal 1.3 Continue to seek local, regional and federal grant opportunities to support City projects, programs and initiatives.

Goal 6, Promoting Sustainable Development, by providing facilities that sustainably support the City’s thoughtful and careful planning.

BACKGROUND
On December 13, 2022, the City Council adopted Resolution No. 2022-138, which authorized the City to apply for financial assistance from the State Water Board, and Resolution No. 2022-141, which approved the Project and made certain determinations with respect to the Project under the California Environmental Quality Act.

The City has applied for and been granted financial assistance from the State Water Board to finance a portion of the costs of the Project. The City is proceeding to undertake the Project and is ready to execute the Agreement, which will enable the City to be reimbursed by the State Water Board for eligible expenditures related to the Project. The City’s repayment of amounts reimbursed thereunder will commence one year after completion of the Project.

FINANCIAL IMPACT
The City expects to repay up to $85 million under the Agreement, with repayments made over 30 years commencing one year after completion of the Project at an interest rate of approximately 2% per annum. The total repayment amount is expected to be approximately $118 million, payable solely from net revenues of the wastewater enterprise. The Council approved rate increases beginning 1/1/2023 will serve as the source of funding for this project.

This funding source would provide approximately 61.5% of the funding necessary to fund the construction of this project. With the loss of the opportunity to obtain a grant via the FEMA Building Resilient Infrastructure and Communities (BRIC) which would have provided approximately $50 million in grant funds, the City will be exploring alternative funding sources such as the voter approved Proposition 4, Parks, Environment, Energy, and Water Bond Measure of 2024 for grant opportunities and the EPA Water Infrastructure Finance and Innovation Act (WIFIA) for additional low-interest loan opportunities.

ATTACHMENT

1. Resolution 2025-

2. Construction Installment Sale Agreement

Page 1 of 4 ends

CC/LRA – 06/10/2025
CC Resolution 2025-
4916-4737-3893.2

CITY OF RIVERBANK
RESOLUTION 2025-

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF RIVERBANK, CALIFORNIA

APPROVING THE EXECUTION AND DELIVERY OF A CONSTRUCTION

INSTALLMENT SALE AGREEMENT WITH THE CALIFORNIA STATE WATER

RESOURCES CONTROL BOARD TO FINANCE THE RIVERBANK REGIONAL

RECYCLED WATER PROJECT PHASE I
______________________________________________________________________

THE CITY OF RIVERBANK CITY COUNCIL (HEREAFTER REFERRED TO AS THE “CITY COUNCIL”) DOES HEREBY RESOLVE THAT:

WHEREAS, the City of Riverbank (the “City”) is a general law city that is duly organized and validly existing under the laws of the State of California; and WHEREAS, the City is authorized by the laws of the State of California to acquire and construct certain property for its wastewater enterprise and to finance the acquisition and construction of such wastewater enterprise property through the execution of installment sale agreements; and
WHEREAS, the City intends to undertake the Riverbank Regional Recycled Water Project Phase I (the “Project”); and
WHEREAS, the City has previously applied for and been awarded financial assistance from the California State Water Resources Control Board (the “State Water Board”) in connection with the Project; and
WHEREAS, the City desires to enter into a Construction Installment Sale Agreement (the “Agreement”) with the State Water Board substantially in the form presented to this meeting, with such changes, insertions and omissions as are authorized pursuant to this Resolution, to finance a portion of the costs of the Project; and WHEREAS, the City desires to pledge net revenues of its wastewater enterprise (the “Net Revenues”) to repay the installment payments to be made under the Agreement; and
WHEREAS, the City desires to appoint Kutak Rock LLP, as bond counsel (“Bond Counsel”) in connection with the financing of the Project.

NOW, THEREFORE, THE CITY COUNCIL DOES HEREBY RESOLVE, ORDER AND DETERMINE AS FOLLOWS:

SECTION 1. All of the recitals herein are true and correct and the City Council so finds.

ATTACHMENT 1

Page 2 of 4 ends

CC/LRA – 06/10/2025
CC Resolution 2025-
4916-4737-3893.2
SECTION 2. The Agreement complies with the City’s Debt Issuance and Management Policy. The form of the Agreement submitted to this meeting and made a part hereof as though set forth herein is hereby approved. The Mayor, such other members of the City Council as the Mayor may designate, the City Manager of the City, the Assistant City Manager of the City and such other officers of the City as the City Manager of the City may designate (each, an “Authorized Officer”) are, and each of them is, hereby authorized and directed, for and in the name of the City, to execute and deliver the Agreement in substantially the form submitted to this meeting, with such changes, insertions and omissions as the Authorized Officer executing the same may require or approve, with the advice and approval of the City Attorney and Bond Counsel, such requirement or approval to be conclusively evidenced by the execution and delivery of the Agreement by such Authorized Officer.

SECTION 3. The City hereby pledges the Net Revenues as the source of funds to repay the installment payments due under the Agreement on a parity with the pledge of Net Revenues to other outstanding obligations of the City’s wastewater enterprise.

SECTION 4. The City Council hereby appoints the firm of Kutak Rock LLP as Bond Counsel in connection with the financing of the Project. In connection with such engagement, Kutak Rock LLP shall deliver an opinion of Bond Counsel required by the State Water Board in connection with the execution and delivery of the Agreement.

SECTION 5. The Authorized Officers and staff of the City are hereby authorized and directed, jointly and severally, to do any and all things and to execute and deliver any and all documents, including but not limited to a fee agreement, costs of issuance agreement, custodian agreement or other similar agreements, which in consultation with the City Attorney and Bond Counsel, they may deem necessary or advisable in order to effectuate the purposes of this Resolution, including, but not limited to, the execution and delivery of any documents required by the State Water Board in order to complete the transactions contemplated by the Agreement. Any and all such actions previously taken by such Authorized Officers or staff members are hereby ratified and confirmed. The execution and delivery of the Agreement is contemplated by Resolution Nos. 2022-138 adopted on December 13, 2022 and 2024-101 adopted on October 22, 2024 and, to the extent that anything in the Agreement is in conflict with such resolutions or the City’s Debt Issuance and Management Policy, the terms of the Agreement shall control.

SECTION 6. In compliance with California Government Code Section 5852.1, the City has obtained required good faith estimates relating to the Agreement, and such estimates are disclosed and set forth in Exhibit A attached hereto.

PASSED AND ADOPTED by the City Council of the City of Riverbank at a regular meeting held on the 10th day of June, 2025; motioned by _________________, seconded by _____________, and upon roll call was carried by the following City Council vote of ___/___.

AYES:

Page 3 of 4 ends

CC/LRA – 06/10/2025
CC Resolution 2025-
4916-4737-3893.2
NAYS:

ABSENT:

ABSTAINED:

ATTEST: APPROVED:
________________________ _____________________
Gabriela Hernandez, CMC Rachel Hernandez
City Clerk Mayor

Page 4 of 4 ends

CC/LRA – 06/10/2025
CC Resolution 2025-
4916-4737-3893.2

EXHIBIT A

GOOD FAITH ESTIMATES
The following information is provided in compliance with California Government Code Section 5852.1 with respect to the Agreement:
(A) True Interest Cost of the Agreement: 2.00%
(B) Finance Charge of the Agreement (sum of all fees/charges paid to third parties):
$5,000
(C) Net Proceeds of the Agreement to be Received (net of finance charges, reserves and capitalized interest, if any): $88,260,000
(D) Total Payment Amount through Maturity of Agreement: $118,230,000 The foregoing constitute good faith estimates only. The principal amount of the Agreement, the true interest cost of the Agreement, the finance charges thereof, the amount of proceeds received therefrom and total payment amount with respect thereto may differ from such good faith estimates due to: (a) the actual date of the execution of the Agreement being different than the date assumed for purposes of such estimates; (b) the actual principal amount of the Agreement being different from the estimated amount used for purposes of such estimates; (c) the actual amortization of the Agreement being different than the amortization assumed for purposes of such estimates; (d) other market conditions; or (e) alterations in the City’s financing plan, or a combination of such factors.

The actual date of execution of the Agreement and the actual principal amount of the Agreement will be determined by the City based on a variety of factors. The actual amortization of the Agreement will also depend, in part, on the City’s drawdown of funds under the Agreement.

DRAFT DATED: 05/19/2025

CLEAN WATER

WATER RECYCLING FUNDING PROGRAM

CITY OF RIVERBANK
AND

CALIFORNIA STATE WATER RESOURCES CONTROL BOARD

CONSTRUCTION

INSTALLMENT SALE AGREEMENT
C-06-8644-110 and RIVERBANK REGIONAL RECYCLED WATER PROJECT - PHASE I AGREEMENT NO. [ ]
PROJECT FUNDING AMOUNT: $
ESTIMATED REASONABLE PROJECT COST: $
ELIGIBLE CONSTRUCTION START DATE: ______________
COMPLETION OF CONSTRUCTION DATE: ______________
FINAL REIMBURSEMENT REQUEST DATE: _____________
FINAL PAYMENT DATE: _____________
RECORDS RETENTION END DATE: _____________
ATTACHMENT 2

THIS PAGE INTENTIONALLY LEFT BLANK
City of Riverbank
Agreement No.: XX-XXX-550
Project No.: C-06-8644-110
Page i of xx
i

TABLE OF CONTENTS
AGREEMENT ...............................................................................................................................................1

1. AUTHORITY.......................................................................................................................................1

2. INTENTION. .......................................................................................................................................1

3. AGREEMENT, TERM, DOCUMENTS INCORPORATED BY REFERENCE....................................1

4. PARTY CONTACTS...........................................................................................................................2

5. DEFINITIONS.....................................................................................................................................3 EXHIBIT A – SCOPE OF WORK................................................................................................................10 A.1. PROJECT DESCRIPTION, USEFUL LIFE, AND SCOPE OF WORK.........................................10 A.2. STANDARD PROJECT REQUIREMENTS......................................................................................10 A.2.1 Acknowledgements..................................................................................................................................10 A.2.2 Reports.....................................................................................................................................................10 A.2.2.1 Progress Reports. .............................................................................................................................10 A.2.2.2 Project Completion Report. .............................................................................................................11 A.2.2.3 As Needed Reports. .........................................................................................................................11 A.2.2.4 Recycled water reports.....................................................................................................................11 A.2.2.5 DBE Good Faith Efforts and Reports for SRF Projects...................................................................12 A.2.3 Signage. ...................................................................................................................................................12 A.2.4 Commencement of Operations. ...............................................................................................................12 A.3 DATES & DELIVERABLES..............................................................................................................12 A.4 SCHEDULE......................................................................................................................................13 EXHIBIT B – FUNDING TERMS.................................................................................................................14 B.1. FUNDING AMOUNTS AND REIMBURSEMENTS ......................................................................14 B.1.1 Funding Contingency and Other Sources. ...............................................................................................14 B.1.2 Estimated Reasonable Cost......................................................................................................................14 B.1.3 Project Funding Amount..........................................................................................................................14 B.1.4 Reserved. .................................................................................................................................................14 B. 1.5 Budget Costs............................................................................................................................................14 B.1.6 Contingent Disbursement. .......................................................................................................................15 B.1.7 Reimbursement Procedure.......................................................................................................................15 B.1.8 Withholding of Disbursements. ...............................................................................................................16 B.1.9 Fraud and Misuse of Public Funds; Enforcement. ...................................................................................17 B.2 RECIPIENT’S PAYMENT OBLIGATION, PLEDGE, AND RESERVE.............................................17 B.2.1 Project Costs. ...........................................................................................................................................17 B.2.2 Estimated Principal Payment Due. ..........................................................................................................17 B.2.3 Interest Rate and In-Lieu of Interest Charges. .........................................................................................17 B.2.4 Reserved. .................................................................................................................................................18 B.2.5 Obligation Absolute.................................................................................................................................18 City of Riverbank
Agreement No.: XX-XXX-550
Project No.: C-06-8644-110
Page ii of xx
ii
B.2.6 Payment Timing.......................................................................................................................................18 B.2.7 Pledged Revenues....................................................................................................................................19 B.2.7.1 Establishment of Enterprise Fund and Reserve Fund. .........................................................................19 B.2.7.2 Pledge of Net Revenues, Enterprise Fund, and Reserve Fund.............................................................19 B.2.7.3 Application and Purpose of the Enterprise Fund. ................................................................................19 B.2.8 No Prepayment. .......................................................................................................................................19 B.2.9 Reserve Fund. ..........................................................................................................................................19 B.3 RATES, FEES AND CHARGES. .....................................................................................................20 B.4 ADDITIONAL DEBT. ........................................................................................................................20 B.5 NO LIENS.........................................................................................................................................20 EXHIBIT C – GENERAL & PROGRAMMATIC TERMS & CONDITIONS ..................................................21 C.1 REPRESENTATIONS & WARRANTIES......................................................................................21 C.1.1 Application and General Recipient Commitments. .................................................................................21 C.1.2 Authorization and Validity. .....................................................................................................................21 C.1.3 No Violations...........................................................................................................................................21 C.1.4 No Litigation............................................................................................................................................21 C.1.5 Property Rights. .......................................................................................................................................21 C.1.6 Solvency and Insurance. ..........................................................................................................................22 C.1.7 Legal Status and Eligibility......................................................................................................................22 C.1.8 Financial Statements and Continuing Disclosure. ...................................................................................22 C.1.9 System Obligations..................................................................................................................................22 C.1.10 No Other Material Obligations. ...............................................................................................................22 C.1.11 Compliance with State Water Board Funding Agreements. ....................................................................22 C.2 DEFAULTS AND REMEDIES ......................................................................................................22 C.2.1 Return of Funds; Acceleration; and Additional Payments.......................................................................22 C.2.2 Reserved. .................................................................................................................................................23 C.2.3 Administrative remedies..........................................................................................................................23 C.2.4 Judicial remedies. ....................................................................................................................................23 C.2.5 Termination. ............................................................................................................................................23 C.2.6 Damages for Breach of Tax-Exempt Status.............................................................................................23 C.2.7 Damages for Breach of Federal Conditions.............................................................................................24 C.2.8 Remedies and Limitations. ......................................................................................................................24 C.2.9 Non-Waiver. ............................................................................................................................................24 C.2.10 Status Quo................................................................................................................................................24 C.3 STANDARD CONDITIONS ..................................................................................................................24 C.3.1 Access, Inspection, and Public Records. .................................................................................................24 C.3.2 Accounting and Auditing Standards; Financial Management Systems; Records Retention....................24 C.3.3 Amendment. ............................................................................................................................................26 C.3.4 Assignability............................................................................................................................................26 C.3.5 Audit. .......................................................................................................................................................26 C.3.6 Bonding. ..................................................................................................................................................26 C.3.7 Competitive Bidding................................................................................................................................26 C.3.8 Compliance with Applicable Laws, Rules, and Requirements. ...............................................................26 C.3.9 Computer Software..................................................................................................................................27 C.3.10 Conflict of Interest...................................................................................................................................27 C.3.11 Continuous Use of Project; No Lease, Sale, Transfer of Ownership, or Disposal of Project. .................27 C.3.12 Data Management....................................................................................................................................27 C.3.13 Disputes. ..................................................................................................................................................27 City of Riverbank
Agreement No.: XX-XXX-550
Project No.: C-06-8644-110
Page iii of xx
iii
C.3.14 Reserved. .................................................................................................................................................28 C.3.15 Environmental Clearance.........................................................................................................................28 C.3.16 Governing Law. .......................................................................................................................................28 C.3.17 Income Restrictions. ................................................................................................................................28 C.3.18 Indemnification and State Reviews. ........................................................................................................28 C.3.19 Independent Actor. ..................................................................................................................................29 C.3.20 Integration................................................................................................................................................29 C.3.21 Leveraging Covenants. ............................................................................................................................29 C.3.22 No Discrimination. ..................................................................................................................................29 C.3.23 No Third Party Rights..............................................................................................................................30 C.3.24 No Obligation of the State. ......................................................................................................................30 C.3.25 Notice.......................................................................................................................................................30 C.3.26 Operation and Maintenance; Insurance....................................................................................................33 C.3.27 Permits, Subcontracting, and Remedies...................................................................................................33 C.3.28 Professionals............................................................................................................................................34 C.3.29 Prevailing Wages. ....................................................................................................................................34 C.3.30 Public Funding.........................................................................................................................................34 C.3.31 Recipient’s Responsibility for Work. ......................................................................................................34 C.3.32 Related Litigation. ...................................................................................................................................34 C.3.33 Rights in Data. .........................................................................................................................................34 C.3.34 State Water Board Action; Costs and Attorney Fees. ..............................................................................35 C.3.35 Timeliness................................................................................................................................................35 C.3.36 Unenforceable Provision..........................................................................................................................35 C.3.37 Venue.......................................................................................................................................................35 C.3.38 Waiver and Rights of the State Water Board...........................................................................................35 C.4 MISCELLANEOUS STATE AND FEDERAL REQUIREMENTS..........................................................35 C.4.1 Reserved. .................................................................................................................................................35 C.4.2 State Cross-Cutters. .................................................................................................................................36 C.4.3 Federal Requirements and Cross-Cutters for SRF Funding.....................................................................37 EXHIBIT D – SPECIAL CONDITIONS........................................................................................................42 EXHIBIT E – PAYMENT SCHEDULE.........................................................................................................44 EXHIBIT F – TAX CERTIFICATE ...............................................................................................................45 F.1 Purpose. ...........................................................................................................................................45 F.2 Tax Covenant. ..................................................................................................................................45 F.3 Governmental Unit. ..........................................................................................................................45 F.4 Financing of a Capital Project. .........................................................................................................45 F.5 Ownership and Operation of Project. ...............................................................................................45 F.6 Temporary Period.............................................................................................................................45 F.7 Working Capital. ...............................................................................................................................46 F.8 Expenditure of Proceeds..................................................................................................................46 F.9 Private Use and Private Payments. .................................................................................................46 City of Riverbank
Agreement No.: XX-XXX-550
Project No.: C-06-8644-110
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F.10 No Sale, Lease or Private Operation of the Project. ....................................................................46 F.11 No Disproportionate or Unrelated Use. ........................................................................................47 F.12 Management and Service Contracts. ...........................................................................................47 F.13 No Disposition of Financed Property. ...........................................................................................47 F.14 Useful Life of Project.....................................................................................................................47 F.15 Payments......................................................................................................................................47 F.16 No Other Replacement Proceeds.................................................................................................48 F.17 No Sinking or Pledged Fund.........................................................................................................48 F.18 Reserve Amount...........................................................................................................................48 F.19 Reimbursement Resolution. .........................................................................................................48 F.20 Reimbursement Expenditures. .....................................................................................................48 F.21 Change in Use of the Project........................................................................................................48 F.22 Rebate Obligations. ......................................................................................................................49 F.23 No Federal Guarantee..................................................................................................................49 F.24 Amendments.................................................................................................................................49 F.25 Reasonable Expectations.............................................................................................................49 F.26 Assignment. ..................................................................................................................................49 City of Riverbank
Agreement No.: XX-XXX-550
Project No.: C-06-8644-110

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City Council / Local Redevelopment Authority / Public Financing AuthorityJune 10, 2025

City Council / Local Redevelopment Authority / Public Financing Authority
June 10, 2025