Agenda — Sanger City Council, June 24, 2024 (part 2 of 2)

61 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[712] CITY CLERK : ADMINISTRATION : OUTFLOW : OTHER CHARGES [712] CITY CLERK : ADMINISTRATION : OUTFLOW : OTHER CHARGES712-010-901-6290 SVCS-PROFESSIONAL SERVICES - - - - 100,000 TOTAL [712] ADMINISTRATION : OTHER CHARGES - - - - 100,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5110 DIRECT LABOR-REGULAR 225,090 339,957 439,400 437,201 439,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5120 DIRECT LABOR-TEMPORARY 8,625 9,411 6,400 10,253 6,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5130 OVERTIME 7,188 654 9,800 568 9,800 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5160 VACATION LEAVE BUY BACK 12,842 6,299 3,700 8,173 3,700 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5170 OTHER LEAVE BUY BACK 3,724 1,807 4,400 - 4,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5210 PERS EXPENSE 82,952 36,317 36,700 34,329 36,700 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5219 PERS OBLIGATION BOND - - 61,900 61,900 61,900 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5220 SOCIAL SECURITY 20,210 27,701 35,300 34,524 35,300 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5310 HEALTH INSURANCE 65,828 106,910 141,000 126,547 141,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5320 WORKERS COMPENSATION 3,168 40,893 48,900 52,531 48,900 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5340 EMPLOYEE ASSISTANCE PROGRAM 111 181 300 220 300 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5350 FITNESS PROGRAM 87 121 200 146 200 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5410 AUTO ALLOWANCE - - - 243 2,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5411 CELL PHONE ALLOWANCE 757 1,302 2,100 1,152 2,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : WAGES AND BENEFITS 430,582 571,552 790,100 767,788 792,200 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6110 OFFICE SUPPLIES 8,866 6,968 4,100 7,712 4,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6111 POSTAGE 8,771 10,486 7,500 8,047 7,500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6115 PUBLICATIONS/SUBSCRIPTIONS 105 30 600 190 600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6230 SVCS-AUDITS 51,250 44,500 52,800 5,100 52,800 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6240 SVCS-LEGAL COUNSEL 8,228 14,194 8,700 10,849 8,700 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6290 SVCS-PROFESSIONAL SERVICES 171,617 119,017 207,400 175,462 442,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6420 PRINTING & BINDING 746 3,624 3,000 4,384 3,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6431 GENERAL LIABILITY PREMIUMS 13,997 14,700 14,700 14,700 14,700 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6432 PROPERTY PREMIUMS 5,626 3,400 3,400 3,400 3,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6437 HEALTH INSURANCE EXPENSE 300 300 300 300 300 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6438 UNEMPLOYMENT INSURANCE 332 700 700 700 700 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6445 DISABILITY INSURANCE 2,800 2,800 2,800 2,800 2,800 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6448 RISK MGT ADMIN 973 1,100 1,100 1,100 1,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6449 ERMA PERSONNEL INSURANCE 3,803 5,400 5,400 5,400 5,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6453 RENTAL-OTHER 1,036 777 1,100 1,036 1,580 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6510 UTILITY-ELECTRIC/GAS 118,372 118,906 131,200 140,397 131,200 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6521 TELECOMMUNICATIONS REGULAR 5,637 7,999 5,600 13,552 5,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6620 R&M-EQUIPMENT 879 1,010 900 920 5,900 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6730 TRAINING/WORKSHOPS/MEETINGS 20 2,130 5,300 6,766 5,300 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6740 MILEAGE REIMBURSEMENT - 2,352 - - 100

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62 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6830 MEMBERSHIPS-OTHER 110 235 500 279 500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6920 FEES AND FILINGS 26,236 1,556 24,100 - 24,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8310 PHOTOCOPY CHARGES 7,752 7,901 8,100 7,042 8,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8321 COMPUTER SOFTWARE 26,114 1,495 44,500 - 44,500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8322 COMPUTER HARDWARE 283 2,995 1,100 - 1,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-6290 SVCS-PROFESSIONAL SERVICES - - 99,300 50,089 99,300 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8321 COMPUTER SOFTWARE - - 14,600 1,040 14,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8322 COMPUTER HARDWARE - - 9,600 2,510 9,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8210 PERS OBLIGATION BOND - 950,000 955,000 955,000 955,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8211 PERS OBLIGATION BOND 168,725 432,174 428,400 428,400 428,400 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES 632,579 1,756,751 2,041,800 1,847,176 2,282,380 [721] : EQUIPMENT FUEL FUND
TOTAL REVENUE 279,212 263,383 250,000 230,098 260,800 TOTAL EXPENSE 279,212 243,220 250,000 230,109 250,000 Net Change - 20,163 - (11) 10,800

REVENUE
[721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES721-020-101-4620 EQUIPMENT MAINTENANCE CHARGES 279,212 263,383 249,200 230,098 260,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES721-020-101-4801 OTHER REVENUE - - 800 - 800 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES279,212 263,383 250,000 230,098 260,800

EXPENSE
[721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES721-020-304-6332 FUEL-UNLEADED 279,212 243,220 250,000 230,109 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [721] EQUIPMENT FUEL FUND : SERVICES AND SUPPLIES 279,212 243,220 250,000 230,109 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES [731] : RISK MANAGEMENT FUND
TOTAL REVENUE 3,644,758 702,800 4,550,600 4,550,600 4,550,600 TOTAL EXPENSE 3,797,202 3,545,242 4,550,600 1,950,217 4,550,600 Net Change (152,444) (2,842,442) - 2,600,383 -

REVENUE
[731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4641 LIABILITY INSURANCE CHARGES 335,347 353,300 560,700 560,700 560,700 This fund is used to account for bulk gasoline purchases and consumption by City departments.

This fund is used to account for the City's self-insured worker's compensation and liability programs.

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63 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4643 DISABILITY INSURANCE 30,900 31,000 30,700 30,700 30,700 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4644 EMPLOYEE ASSISTANCE PROG CHGS 2,953 - 3,000 3,000 3,000 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4645 WORKERS COMPENSATION CHARGES 889,677 - 1,046,300 1,046,300 1,046,300 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4646 VISION INSURANCE 14,451 - 20,700 20,700 20,700 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4647 DENTAL INSURANCE 104,616 - 112,300 112,300 112,300 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4649 UNEMPLOYMENT INSURANCE 9,619 20,300 20,400 20,400 20,400 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4651 LIFE INSURANCE 2,147 - 8,800 8,800 8,800 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4652 LOW/HIGH VEHICLE INSURANCE 50,229 46,600 77,900 77,900 77,900 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4653 ERMA PERSONNEL INSURANCE 97,052 138,300 85,200 85,200 85,200 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4654 PROPERTY INSURANCE 139,329 84,300 253,000 253,000 253,000 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4656 RISK MGT ADMIN 17,865 24,100 8,800 8,800 8,800 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4657 HEALTH INSURANCE CHARGES 1,950,572 4,900 2,322,800 2,322,800 2,322,800 [731] CITY CLERK : RISK MANAGEMENT FUND : INFLOW : REVENUESTOTAL [731] RISK MANAGEMENT FUND : REVENUES 3,644,758 702,800 4,550,600 4,550,600 4,550,600

EXPENSE
[731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6290 SVCS-PROFESSIONAL SERVICES 13,839 3,582 15,600 13,252 15,600 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6431 GENERAL LIABILITY PREMIUMS 335,347 489,651 560,700 571,664 560,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6432 PROPERTY PREMIUMS 139,329 170,349 253,000 213,911 253,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6434 FIDELITY AND SURETY PREMIUMS 1,389 1,458 1,700 1,532 1,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6435 EMPLOYEE ASSISTANCE PROGRAM 2,953 2,732 3,000 2,632 3,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6436 WORKERS COMPENSATION PREMIUMS 766,745 972,935 1,046,300 871,460 1,046,300 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6437 HEALTH INSURANCE EXPENSE 8,411 22,287 16,500 1,691 16,500 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6438 UNEMPLOYMENT INSURANCE 9,619 6,047 20,400 4,920 20,400 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6440 DIRECT CLAIMS EXPENSE 275,377 (447,163) - - - [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6441 HEALTH INS PREMIUM 1,957,983 2,040,675 2,290,000 (20,839) 2,290,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6443 DENTAL INSURANCE 84,376 87,808 113,000 77,112 113,000 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6444 VISION INSURANCE 19,268 22,505 20,700 21,405 20,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6445 DISABILITY INSURANCE 24,912 25,663 30,700 24,489 30,700 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6446 LIFE INSURANCE 7,736 8,649 8,800 10,169 8,800 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6449 ERMA PERSONNEL INSURANCE 97,052 77,405 85,200 82,971 85,200 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6455 LOW/HIGH VEHICLE INSURANCE 50,229 60,169 77,900 73,847 77,900 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6920 FEES AND FILINGS 2,637 489 7,100 - 7,100 [731] CITY CLERK : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [731] RISK MANAGEMENT FUND : SERVICES AND SUPPLIES 3,797,202 3,545,242 4,550,600 1,950,217 4,550,600

SPECIAL REVENUE FUNDS
[202] : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL
TOTAL REVENUE 90,889 68,975 93,900 97,095 92,813 TOTAL EXPENSE - - 406,000 - - Net Change 90,889 68,975 (312,100) 97,095 92,813 This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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64 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025

REVENUE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4129 SALES TAX/PEDESTRIAN/TRAILS RURAL 89,696 63,988 91,100 97,095 90,513 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4801 INTEREST INCOME 1,193 5,705 2,300 - 2,300 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (719) 500 - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUESTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : REVENUES 90,889 68,975 93,900 97,095 92,813 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES

EXPENSE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY202-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED - - 406,000 - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : CAPITAL OUTLAY- - 406,000 - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [203] : MEASURE C EXT-BICYCLE FACILITIES
TOTAL REVENUE 23,431 17,338 23,600 24,083 23,157 TOTAL EXPENSE - - - - 5,000 Net Change 23,431 17,338 23,600 24,083 18,157

REVENUE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4128 SALES TAX/BICYCLE FACILITIES 23,080 15,905 22,700 24,083 22,457 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4801 INTEREST INCOME 351 1,640 700 - 700 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (207) 200 - - [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUESTOTAL [203] MEASURE C EXT-BICYCLE FACILITIES : REVENUES 23,431 17,338 23,600 24,083 23,157 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES

EXPENSE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - - - 5,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : CAPITAL OUTLAY- - - - 5,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [204] : URBAN & MULTIBNFT DROUGHT RELIEF GRANT
TOTAL REVENUE - 74,513 3,775,000 963,242 2,300,000 TOTAL EXPENSE - 85,103 3,775,000 995,929 2,300,000 Net Change - (10,590) - (32,687) - This fund is used for the Urban and Multibenefit drought Relief Grant Program for well #22.

This fund is used to account for the bicycle lane or equivalent facilities. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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65 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025

REVENUE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES204-070-101-4329 GRANT REVENUE - 74,513 3,775,000 963,242 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUESTOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : REVENUES - 74,513 3,775,000 963,242 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES

EXPENSE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY204-070-101-7246 WELL #22 - 85,103 3,775,000 995,929 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : CAPITAL OUTLAY- 85,103 3,775,000 995,929 2,300,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY [206] : MEASURE C EXT-ADA
TOTAL REVENUE 14,140 10,497 14,900 14,636 14,675

TOTAL EXPENSE - - - - - Net Change 14,140 10,497 14,900 14,636 14,675

REVENUE
[206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4126 SALES TAX/ADA COMPLIANCE 14,065 10,116 14,600 14,636 14,475 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4801 INTEREST INCOME 76 432 200 - 200 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (52) 100 - - [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUESTOTAL [206] MEASURE C EXT-ADA : REVENUES 14,140 10,497 14,900 14,636 14,675 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [207] : MEASURE C EXT-STREET
TOTAL REVENUE 426,428 317,062 423,400 440,969 418,778 TOTAL EXPENSE 196,770 109,550 1,719,150 614,226 1,685,518 Net Change 229,658 207,513 (1,295,750) (173,257) (1,266,740)

REVENUE
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4125 SALES TAX/STREET MAINTENANCE 423,376 302,197 417,000 440,969 413,578 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4801 INTEREST INCOME 3,052 17,624 5,200 - 5,200 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (2,759) 1,200 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUESTOTAL [207] MEASURE C EXT-STREET : REVENUES 426,428 317,062 423,400 440,969 418,778 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES

EXPENSE
This fund is used for the American Disability Act compliance for street construction and maintenance including curb cuts and ramps to remove barriers, as well as other transportation services. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

This fund is used for street maintenance and street improvements that address the aging street and road system. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years.

Page 32 of 63 ends

66 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS 93,572 24,974 50,000 - 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7535 K ST RECN-ANNADALE/EDGAR & ALMOND/FALLER 8,919 8,130 665,000 598,982 66,018 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE 94,279 - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7553 14TH-P TO SANGER & EDGAR-P TO ACADEMY - 54,920 - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7554 2023 STREET SEALING PROJECT - 8,970 - 1,480 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7585 J STREET - ANNADALE TO EDGAR AVE - - 300,000 2,316 235,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE - - 100,000 - 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET - - 500,000 11,448 850,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - 3,915 40,000 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7630 ALMOND AVE - BETHEL TO GREENWOOD - 5,241 25,000 - 100,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - 1,655 19,000 - 115,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - 1,745 17,000 - 89,500 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED - - 3,150 - 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - - - - 80,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [207] MEASURE C EXT-STREET:CIP : CAPITAL OUTLAY 196,770 109,550 1,719,150 614,226 1,685,518 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [208] : MEASURE S DISTRICT SALES TAX
TOTAL REVENUE 3,448,083 3,324,595 3,072,100 2,724,173 3,434,400 TOTAL EXPENSE 3,024,836 3,667,492 3,542,288 2,857,100 4,458,088 Net Change 423,247 (342,898) (470,188) (132,927) (1,023,688)

REVENUE
[208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4105 SALES TAX 3,449,794 3,303,954 3,065,600 2,724,173 3,427,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4801 INTEREST INCOME 10,298 24,391 3,900 - 3,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (12,008) (3,750) 2,600 - 2,600 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUESTOTAL [208] MEASURE S DISTRICT SALES TAX : REVENUES 3,448,083 3,324,595 3,072,100 2,724,173 3,434,400 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES

EXPENSE
[208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5110 DIRECT LABOR-REGULAR 508,623 478,067 572,200 433,902 682,131 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5111 MEAS S 206,400 206,400 206,400 - 206,400 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5120 DIRECT LABOR-TEMPORARY 250 325 700 363 700 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5130 OVERTIME 98,436 104,923 82,100 107,358 82,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5160 VACATION LEAVE BUY BACK 4,189 9,560 9,900 14,105 9,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5170 OTHER LEAVE BUY BACK 61,384 64,030 60,200 37,350 60,200 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5210 PERS EXPENSE 97,953 56,000 64,100 47,412 74,783 This fund is used to account for the 3/4 cent sales tax imposed by the City to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/ Intervention services and and youth development.

Page 33 of 63 ends

67 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5219 PERS OBLIGATION BOND 13,675 97,398 80,600 - 94,033 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5220 SOCIAL SECURITY 51,745 51,152 55,500 45,800 64,245 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5310 HEALTH INSURANCE 123,784 133,219 165,100 117,564 165,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5320 WORKERS COMPENSATION 43,545 91,675 76,400 82,147 87,757 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 235 227 300 203 300 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5350 FITNESS PROGRAM 182 152 300 135 2,160 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5411 CELL PHONE ALLOWANCE 716 1,384 1,500 900 1,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5420 UNIFORM ALLOWANCE 8,885 10,500 10,500 9,000 10,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITSTOTAL [208] MEASURE S DISTRICT SALES TAX : WAGES AND BENEFITS1,220,003 1,305,013 1,385,800 896,239 1,541,810 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6123 SUPPLIES-SAFETY 15,588 22,909 42,000 19,336 62,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6124 SUPPLIES-OTHER 5,722 3,782 15,100 1,885 15,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6126 SUPPLIES-RESERVE PROGRAM 935 340 10,500 - 10,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM - - 2,700 - 2,700 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6147 PATROL CAR UNIT EQUIPMENT 98 5,260 2,100 - 2,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6245 GANG INTERVENTION/PREVENTION 150,000 100,000 100,000 100,000 100,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6290 SVCS-PROFESSIONAL SERVICES 6,174 24,673 17,900 760 17,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6420 PRINTING & BINDING 468 225 500 3,569 500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6431 GENERAL LIABILITY PREMIUMS 10,093 11,200 11,800 - 11,800 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6432 PROPERTY PREMIUMS 2,317 1,400 1,500 - 1,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6437 HEALTH INSURANCE EXPENSE 300 400 500 - 500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6438 UNEMPLOYMENT INSURANCE 569 1,200 1,300 - 1,300 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6445 DISABILITY INSURANCE 300 300 400 - 400 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6448 RISK MGT ADMIN 796 900 1,000 - 1,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6449 ERMA PERSONNEL INSURANCE 3,099 4,600 4,900 - 4,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6455 LOW/HIGH VEHICLE INSURANCE 1,949 1,900 2,000 - 2,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS - 64,152 50,000 61,252 50,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 6,318 582 12,800 49 32,800 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6750 P.O.S.T. TRAINING 21,507 24,780 20,000 39,890 22,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6755 K-9 TRAINING 12,403 14,478 7,900 5,971 7,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : SERVICES AND SUPPLIES238,634 283,081 304,900 232,712 346,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7230 MACHINERY & EQUIPMENT 32,441 4,852 20,000 20,000 20,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7231 REPACE FIREARMS AND HOLSTERS - 45,905 29,095 12,028 29,095 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7239 PATROL VEHICLES 71,510 88,064 238,093 204,618 328,093 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7241 SURVEILLANCE CAMERAS 30,167 67,500 81,000 81,088 184,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7242 RADIOS - 11,155 - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7243 TASERS 37,768 19,553 19,000 - 19,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7244 MDC 40,315 70,484 - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7245 BWC AND STORAGE 58,547 82,770 60,000 72,519 60,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8280 GASB 87 LEASE PRINCIPAL - - 17,000 11,657 17,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8281 GASB 87 LEASE INTEREST - - 1,000 - 1,000

Page 34 of 63 ends

68 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8321 COMPUTER SOFTWARE 2,912 2,752 13,300 - 13,300 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8322 COMPUTER HARDWARE - - 13,000 3,600 13,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAYTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES 273,660 393,034 491,488 405,510 684,488 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5110 DIRECT LABOR-REGULAR 320,077 457,858 401,000 391,868 496,050 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5111 MEAS S 171,000 171,000 171,000 171,000 171,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5120 DIRECT LABOR-TEMPORARY 250 325 700 363 700 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5130 OVERTIME 73,436 97,260 47,600 88,248 47,600 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5140 FLSA & ACTING PAY 1,865 4,150 5,200 3,745 5,200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5160 VACATION LEAVE BUY BACK 981 4,521 5,200 9,082 5,200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5170 OTHER LEAVE BUY BACK 992 2,915 3,000 14,983 3,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5210 PERS EXPENSE 82,213 73,410 91,600 88,724 114,500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5219 PERS OBLIGATION BOND 8,606 93,281 56,500 56,500 70,625 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5220 SOCIAL SECURITY 28,985 42,816 35,400 37,638 41,175 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5310 HEALTH INSURANCE 34,880 157,252 92,100 88,800 105,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5320 WORKERS COMPENSATION 41,971 98,905 48,800 86,832 56,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 206 268 200 156 200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5350 FITNESS PROGRAM 150 171 200 78 1,440 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5420 UNIFORM ALLOWANCE 4,500 3,866 1,800 1,800 1,800 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITSTOTAL [208] MEASURE S DISTRICT SALES TAX : WAGES AND BENEFITS 770,111 1,207,998 960,300 1,039,817 1,120,090 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6124 SUPPLIES-OTHER 29,233 26,279 21,900 14,235 21,900 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6130 UNIFORM EXPENSE 14,562 2,249 2,000 1,068 2,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6290 SVCS-PROFESSIONAL SERVICES 3,573 4,725 54,600 32,816 54,600 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6420 PRINTING & BINDING 468 225 500 3,569 500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6431 GENERAL LIABILITY PREMIUMS 4,285 4,700 5,000 5,000 5,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6432 PROPERTY PREMIUMS 3,310 2,100 2,300 2,300 2,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6437 HEALTH INSURANCE EXPENSE 200 200 300 300 300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6438 UNEMPLOYMENT INSURANCE 190 400 500 500 500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6445 DISABILITY INSURANCE 100 100 200 200 200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6448 RISK MGT ADMIN 531 600 700 700 700 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6449 ERMA PERSONNEL INSURANCE 1,972 3,000 3,200 3,200 3,200 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6455 LOW/HIGH VEHICLE INSURANCE 1,407 1,400 1,500 1,500 1,500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 25,375 38,146 25,000 33,189 40,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8230 FLEET VEHICLE LOAN PRINCIPAL 50,501 - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8231 FLEETY VEHICLE LOAN INTEREST 7,336 - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8321 COMPUTER SOFTWARE 2,911 3,472 13,300 720 13,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8322 COMPUTER HARDWARE - 1,735 10,000 4,318 10,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8350 VEHICLE MAINTENANCE CHARGES - - 7,800 40,425 7,800 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES 145,952 89,330 148,800 144,041 163,800 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY

Page 35 of 63 ends

69 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7230 MACHINERY & EQUIPMENT 109,528 149,059 80,000 92,829 80,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7235 FIRE TRUCK 171 - - - 150,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7236 AMBULANCE 266,778 - - - 200,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7237 BREATHING AP - 239,978 21,000 - 21,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7238 COMMAND VEHICLES - - 150,000 30,000 150,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7239 CARDIAC MONITORS - - - 15,951 - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7245 NOTEBOOKS - - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAYTOTAL [208] MEASURE S DISTRICT SALES TAX : CAPITAL OUTLAY 376,477 389,037 251,000 138,780 601,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [211] : GAS TAX FUND
TOTAL REVENUE 1,185,825 1,259,945 1,411,700 1,149,020 1,439,092 TOTAL EXPENSE 486,004 918,479 1,877,100 33,115 2,409,000 Net Change 699,822 341,466 (465,400) 1,115,905 (969,908)

REVENUE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4330 STATE GAS TAX-2105 151,396 151,287 174,400 131,729 167,761 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4331 STATE GAS TAX-2106 83,089 83,936 92,000 72,684 89,590 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4332 STATE GAS TAX-2107 180,946 206,180 209,500 178,118 228,782 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4333 STATE GAS TAX-2107.5 6,000 6,000 6,000 6,000 6,000 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4334 STATE GAS TAX-2103 215,822 216,606 263,400 205,561 250,727 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4339 STATE GAS TAX-RMRA 546,896 586,857 657,000 554,929 688,332 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4801 INTEREST INCOME 1,677 9,760 7,900 - 7,900 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (681) 1,500 - - [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUESTOTAL [211] GAS TAX FUND : REVENUES 1,185,825 1,259,945 1,411,700 1,149,020 1,439,092 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES

EXPENSE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-5430 RECALSS OF SALARY EXPENDITURES 486,004 511,501 577,100 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-6955 STREET EXPENDITURES 80,621 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7538 LYON AVE RECON - 9TH ST TO WEBSTER AVE 129,966 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7539 2021 STREET SEALING PROJECT 427,396 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7543 CHERRY AVE RECONST - BETHEL TO GREENWOOD 425,697 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-9100 TRANSFERS TO OTHER FUNDS 75,994 - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-9000 STREET MAINTENANCE - TRANSFER OUT TO STREETS PROGRAM (NOT CIP) - - - - 600,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - 85,284 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7441 O ST RECON - 10TH TO NORTH - 268,138 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7553 14TH STREET - P ST TO SANGER AVE & EDGAR - - 550,000 5,794 615,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7554 STREET SEALING PROJECT - - 750,000 15,015 850,000 This fund is used to account forreceipts and expenditures of monies approportioned to the City under the Streets and Highways Code Sections 2105, 2106, 2107, and 2107.5 of the State of California

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70 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7585 J ST - ANNADALE TO EDGAR AVE - 20,270 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7638 N STREET- 9TH TO ANNADALE - - - - 344,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET - 33,287 - 12,306 - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITSTOTAL [211] GAS TAX FUND: CIP : CAPITAL OUTLAY 1,625,678 918,479 1,877,100 33,115 2,409,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [212] : LOCAL TDA ART 8 STREETS
- - - - - TOTAL REVENUE 1,207,541 12,177 949,600 - 946,846 TOTAL EXPENSE 1,977,359 1,029,384 1,790,000 965,829 2,128,019 Net Change (769,818) (1,017,207) (840,400) (965,829) (1,181,173) - - - - -

REVENUE - - - - - - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4123 TDA/LTF ART 8 1,203,226 - 935,400 - 935,446 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4801 INTEREST INCOME 4,315 16,443 11,400 - 11,400 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (4,267) 2,800 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUESTOTAL [212] LOCAL TDA ART 8 STREETS : REVENUES 1,207,541 12,177 949,600 - 946,846 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES

EXPENSE
[212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7371 SIDEWALK REPAIR/REPLAC AT VAR LOCATIONS 33,653 91,849 60,000 35,280 60,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7536 K ST RECON - 5TH ST TO 10TH ST 674,679 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS - - 20,000 - 20,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT - 15,502 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7527 SIDEWALK GAP CLOSURE PROJECT - 4,948 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7540 N ST RECON - 5TH ST TO 9TH ST 129,353 867,119 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7551 7TH - LYON TO HAWLEY; LYON AVE - JENSEN - - 400,000 364,205 35,795 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7552 4TH STREET - GREENWOOD TO WEST - - 450,000 409,032 40,968 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7586 5TH STREET - L STREET TO J STREET - 29,813 425,000 1,224 490,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE - 20,154 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - - - - 750,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY - - 55,000 36,174 180,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT - - 40,000 29,446 210,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV - - 35,000 17,553 120,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7638 N STREET- 9TH TO ANNADALE - - 80,000 37,008 30,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7639 BREHLER AVE - 7TH TO 9TH; WEBSTER AVE - - 75,000 27,165 50,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7641 BETHEL AND ANNADALE TRAFFIC SIGNAL MODIF - - 150,000 8,744 141,256 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [212] LOCAL TDA ART 8 STREETS: CIP : CAPITAL OUTLAY 837,685 1,029,384 1,790,000 965,829 2,128,019 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY This fund is used for the construction and maintenance of the street system of the City. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).

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71 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[213] : LOCAL TDA ART 3 PED/BIC
TOTAL REVENUE 23,174 - 24,300 - 24,084

TOTAL EXPENSE - - - - - Net Change 23,174 - 24,300 - 24,084

REVENUE
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4121 TDA/LTF ART 3 22,859 - 23,500 - 23,484 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4801 INTEREST INCOME 315 - 600 - 600 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - 200 - - [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUESTOTAL [213] LOCAL TDA ART 3 PED/BIC : REVENUES 23,174 - 24,300 - 24,084 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [215] : MEASURE C - STREET MAINTENANCE

TOTAL REVENUE - - - - -

TOTAL EXPENSE - - - - - Net Change - - - - -

REVENUE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES215-070-101-4125 SALES TAX/MEAS C-STREET MAINT - - - - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [215] MEASURE C - STREET MAINTENANCE : REVENUES 46,349 - 48,600 - 48,168 [216] : MEASURE C EXTENSION-FLEXIBLE
TOTAL REVENUE 410,863 299,094 405,400 426,333 401,203 TOTAL EXPENSE 707,171 125,201 660,000 504,084 460,121 Net Change (296,308) 173,893 (254,600) (77,751) (58,918)

REVENUE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4127 SALES TAX/FLEXIBLE FUNDING 409,309 292,081 402,400 426,333 399,103 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4801 INTEREST INCOME 1,554 8,197 2,100 - 2,100 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (1,185) 900 - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE : REVENUES 1,278,939 897,281 1,264,800 1,278,998 1,251,777 This fund is used for the construction and maintenance of the pedestrian and bicycle ways system of the City. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).

This fund is used for any maintenance for street. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

This fund is used for any transportation project needed (i.e. transit, pothole, repair and maintenance of existing alleys). Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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72 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES

EXPENSE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-6290 SVCS-PROFESSIONAL SERVICES - 51,267 145,000 39,879 105,121 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7505 MS4 PERMITTING 15,610 16,550 25,000 13,240 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7542 8TH ST RECON - L ST TO FALLER AVE 551,963 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7550 HILL RECON - CHRUCH TO WEST 34,822 16,719 425,000 429,819 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7551 7TH - LYON TO HAWLEY & JENSEN TO WEBSTER 28,862 12,683 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7552 4TH - GREENWOOD TO WEST 30,164 7,386 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7624 20/21 PAVEMENT CONDITION SURVEYS 22,221 475 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7625 SANGER UTILITY PLAT UPDATES - 7,850 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7626 STANDARD PLAN UPDATES - 150 25,000 8,769 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7627 GIS UPDATES (NOT CIP) - 2,788 25,000 12,378 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7629 CALIFORNIA AVE ALIGNMENT STUDY 23,530 5,767 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7633 2025 STREET SEALING PROJECT - - - - 40,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE - 3,566 15,000 - 135,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE - - - - 60,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - 15,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT - - - - 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE: CIP : CAPITAL OUTLAY 707,171 125,201 660,000 504,084 460,121 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [217] : TEA 21/RSTP/CMAQ
TOTAL REVENUE 1,669,809 1,868,492 1,129,400 399,613 1,914,500 TOTAL EXPENSE 1,090,203 2,028,964 1,129,400 115,007 1,914,500 Net Change 579,606 (160,472) - 284,606 -

REVENUE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4925 TRANSFER FROM OTHER FUNDS 75,994 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4309 OTHER FEDERAL GRANTS 1,593,815 1,868,492 1,129,400 399,613 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUESTOTAL [217] TEA 21/RSTP/CMAQ : REVENUES 1,593,815 1,868,492 1,129,400 399,613 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER 58,842 657,612 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL 366,251 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT 2,026 - - - - This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment.

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73 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE 424,662 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT 81,283 126,082 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7441 O ST RECON - 10TH TO NORTH 48,947 1,095,431 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE 25,035 13,135 700,000 1,846 240,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT 83,156 39,671 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7629 BETHEL AVE - CITY LIMITS TO JENNI AVE - 30,222 300,000 42,989 1,125,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD - 40,453 40,000 8,878 35,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7631 JENSEN AND DIANOLA TRAFFIC SCHOOL - 12,771 36,000 27,961 62,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - 13,500 25,000 28,293 27,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED - 88 28,400 5,040 225,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - - - 20,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - 60,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT - - - - 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAYTOTAL [217] TEA 21/RSTP/CMAQ : CAPITAL OUTLAY 1,090,203 2,028,964 1,129,400 115,007 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [221] : DEVELOPERS FEE FUND
TOTAL REVENUE 316,623 595,258 380,700 268,066 268,300 TOTAL EXPENSE 212,562 - 275,000 - 275,000 Net Change 104,061 595,258 105,700 268,066 (6,700)

REVENUE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4470 STORM WATER AREA 2 93,390 68,058 146,700 93,399 80,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4471 PARKS & RECREATION A1 2,490 2,153 5,900 7,193 6,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4472 PARKS & RECREATION A2 - 3,130 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4473 PARKS & RECREATION A3 2,675 90,548 3,000 43,790 40,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4474 PARKS & RECREATION A4 60,576 2,490 52,500 2,490 3,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4476 TRAFFIC 61,298 244,383 88,200 52,985 55,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4485 PUBLIC SAFETY-POLICE 50,398 54,142 29,000 24,980 25,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4486 PUBLIC SAFETY-FIRE A1 49,077 90,850 23,300 37,608 27,500 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4487 GROUND WATER RECHARGE DIF/ PUBLIC SAFETY-FIRE A2 - 5,759 - 5,621 5,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4801 INTEREST INCOME 14,153 38,367 26,800 - 26,800 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (17,434) (4,621) 5,300 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [221] DEVELOPERS FEE FUND : REVENUES 316,623 595,258 380,700 268,066 268,300 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastruction.

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74 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-304-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE 202,070 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE 10,492 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-311-7293 SOMERSET PARK - IMPACT FEES - - 275,000 - 275,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAYTOTAL [221] DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : CAPITAL OUTLAY212,562 - 275,000 - 275,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [229] : STATE WATER RESOURCE CONTROL BOARD: CWWAPP
TOTAL REVENUE 172,172 4,754 416,792 416,792 - TOTAL EXPENSE 172,172 4,754 416,792 416,792 - Net Change - - - - -

REVENUE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-4329 GRANT REVENUE 172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES229-070-101-6940 MISCELLANEOUS-OTHER EXPENSE 172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES172,172 4,754 416,792 416,792 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [231] : STATE WATER RESOURCE CONTROL BOARD
TOTAL REVENUE - - - - 1,750,000 TOTAL EXPENSE - - - - 1,750,000 Net Change - - - - -

REVENUE
[231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES231-070-102-4329 GRANT REVENUE - - - - 1,750,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES- - - - 1,750,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES231-070-102-7627 WELL 19 - - - - 1,750,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES- - - - 1,750,000 California Water and Wastewater Arrearage Payment Program (CWWAPP) is a state initiative designed to provide financial relief to eligible customers who fell behind on their water and wastewater utility bill payments due to the COVID-19 pandemic.

Funding from the Department of Water Resources for the City’s Well # 19

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75 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [241] : LANDSCAPE/LIGHTING DIST NO 1
TOTAL REVENUE 138,538 138,367 147,900 150,439 147,900 TOTAL EXPENSE 267,579 151,776 147,900 140,176 147,900 Net Change (129,041) (13,409) - 10,263 -

REVENUE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4801 INTEREST INCOME 761 588 100 - 100 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (820) (19) - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4821 SPECIAL ASSESS-MAINTENANCE 138,597 137,798 147,800 150,439 147,800 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : REVENUES 138,538 138,367 147,900 150,439 147,900 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES

EXPENSE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6510 UTILITY-ELECTRIC/GAS 256,491 140,176 136,300 140,176 136,300 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-8440 CHARGES FOR INTERNAL ADMIN 11,087 11,600 11,600 - 11,600 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : OTHER CHARGES 267,579 151,776 147,900 140,176 147,900 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [244] : LANDSCAPE/LIGHTING DIST NO 2
TOTAL REVENUE 197,910 198,783 216,300 217,212 216,300 TOTAL EXPENSE 313,489 383,650 321,600 460,535 321,600 Net Change (115,579) (184,867) (105,300) (243,323) (105,300)

REVENUE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4801 INTEREST INCOME 1,345 2,341 4,200 - 4,200 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (1,691) (471) - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4821 SPECIAL ASSESS-MAINTENANCE 198,256 196,912 212,100 217,212 212,100 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUESTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : REVENUES 197,910 198,783 216,300 217,212 216,300 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES

EXPENSE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5110 DIRECT LABOR-REGULAR 70,326 75,140 79,000 85,579 79,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5130 OVERTIME 1,556 2,883 - 11,633 - This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.

This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.

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76 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5160 VACATION LEAVE BUY BACK 701 733 1,300 910 1,300 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5210 PERS EXPENSE 26,779 9,741 8,000 8,760 8,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5219 PERS OBLIGATION BOND 1,891 15,309 11,200 11,200 11,200 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5220 SOCIAL SECURITY 5,552 6,025 6,200 7,494 6,200 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5310 HEALTH INSURANCE 23,502 35,426 36,900 38,392 36,900 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5320 WORKERS COMPENSATION 4,318 13,757 8,500 16,223 8,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 62 62 100 67 100 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5350 FITNESS PROGRAM 41 42 100 45 100 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6122 SUPPLIES-SHOP AND FIELD 13,432 19,972 16,600 29,013 16,600 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6290 SVCS-PROFESSIONAL SERVICES 117,705 117,806 114,800 187,081 114,800 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6510 UTILITY-ELECTRIC/GAS 32,808 71,253 23,400 48,637 23,400 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-8440 CHARGES FOR INTERNAL ADMIN 14,815 15,500 15,500 15,500 15,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITSTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : OTHER CHARGES 313,489 383,650 321,600 460,535 321,600 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [251] : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV TOTAL REVENUE 211,780 94,190 - 134,059 - TOTAL EXPENSE 211,780 259,382 - 126,112 - Net Change - (165,192) - 7,947 -

REVENUE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-101-4329 GRANT REVENUE - CV1 126,206 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-102-4329 GRANT REVENUE - CV2 51,892 90,919 - 134,059 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-103-4329 GRANT REVENUE - CV3 33,681 3,271 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : REVENUES211,780 94,190 - 134,059 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES

EXPENSE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-101-6290 SVCS-PROFESSIONAL SERVICES - CV1 126,206 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-102-6290 SVCS-PROFESSIONAL SERVICES - CV2 51,892 220,558 - 6,348 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-103-6290 SVCS-PROFESSIONAL SERVICES - CV3 33,681 38,824 - 119,764 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : SERVICES AND SUPPLIES211,780 259,382 - 126,112 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT
TOTAL REVENUE - - 850,000 281,336 568,664 This fund accounts for the approved Cesar Chavez Park Lghting Project that have been funded by Federal Community Development Block Grant fund received through county funding.

This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding.
- Business Assistance (CV3) : Provide substinence payments (rent, mortgage, and/or utilities) to low-income households/ individuals impacted by COVID-19 living within the City of Sanger.

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77 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
TOTAL EXPENSE - 2,581 850,000 287,849 568,664 Net Change - (2,581) - (6,513) (0)

REVENUE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-101-4329 GRANT REVENUE - - 850,000 281,336 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES- - 850,000 281,336 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES

EXPENSE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS - 2,581 850,000 287,849 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY - 2,581 850,000 287,849 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [252] : AREA AGENCY ON AGEING GRANT
TOTAL REVENUE - 2,662 40,150 23,250 30,000 TOTAL EXPENSE - 7,500 40,150 23,250 30,000 Net Change - (4,838) - - -

REVENUE
[252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES252-030-101-4320 AREA AGENCY ON AGEING GRANT - 2,662 40,150 23,250 30,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUESTOTAL [252] AREA AGENCY ON AGEING GRANT : REVENUES - 2,662 40,150 23,250 30,000

EXPENSE
[252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-5430 RECLASS OF SALARY EXPENDITURES - - 40,150 23,250 30,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-6955 ONE-TIME START-UP COSTS - 7,500 - - - [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [252] AREA AGENCY ON AGEING GRANT : SERVICES AND SUPPLIES - 7,500 40,150 23,250 30,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [255] : LOCAL PUBLIC SAFETY FUNDS
TOTAL REVENUE 192,151 179,941 210,000 203,836 165,000 TOTAL EXPENSE 119,595 344,046 193,200 222,528 193,200 Net Change 72,556 (164,106) 16,800 (18,692) (28,200)

REVENUE
Federal funding for providing outreach and site management services to older residents in Sanger and Del Rey. Services include meals and information support.

This fund is used to account for the revenues from Proposition 172, a 1993 measure which collects a 1/2 cent sales tax for local public safety.

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78 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4105 SALES TAX 192,181 179,853 210,000 203,836 165,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4801 INTEREST INCOME 110 227 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (140) (139) - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUESTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : REVENUES 192,181 179,853 210,000 203,836 165,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES

EXPENSE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5110 DIRECT LABOR-REGULAR 51,076 138,863 93,800 102,992 93,800 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5130 OVERTIME 10,278 62,642 15,800 32,928 15,800 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5160 VACATION LEAVE BUY BACK 6,017 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5411 CELL PHONE ALLOWANCE 428 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5170 OTHER LEAVE BUY BACK 11,459 11,852 3,700 7,168 3,700 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5210 PERS EXPENSE 5,316 12,894 9,400 10,003 9,400 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5219 PERS OBLIGATION BOND 1,373 28,291 13,300 13,300 13,300 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5220 SOCIAL SECURITY 6,093 16,218 8,700 10,373 8,700 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5310 HEALTH INSURANCE 6,853 33,337 23,100 23,643 23,100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5320 WORKERS COMPENSATION 6,108 28,652 12,000 19,384 12,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 5 59 100 40 100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5350 FITNESS PROGRAM 16 40 100 27 100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5420 UNIFORM ALLOWANCE 1,170 - 1,500 2,670 1,500 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6445 DISABILITY INSURANCE 100 100 100 - 100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6750 P.O.S.T. TRAINING 2,695 - 500 - 500 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-8440 CHARGES FOR INTERNAL ADMIN 10,610 11,100 11,100 - 11,100 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITSTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : OTHER CHARGES 119,595 344,046 193,200 222,528 193,200 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [256] : SUPP LAW ENFRCMNT/AB3229 SLESF
TOTAL REVENUE 161,285 145,271 165,200 206,159 165,000 TOTAL EXPENSE 169,784 182,015 155,600 141,715 155,600 Net Change (8,500) (36,743) 9,600 64,444 9,400

REVENUE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4323 SUPP LAW ENFRCMNT AB3229 SLESF 161,285 145,271 165,000 206,159 165,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - 200 - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUESTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : REVENUES 161,285 145,271 165,200 206,159 165,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES

EXPENSE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides for front line municipal police services including anti-gang and community crime prevention programs.

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79 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5110 DIRECT LABOR-REGULAR 78,720 84,274 66,300 68,883 66,300 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5130 OVERTIME 20,658 12,418 16,900 9,774 16,900 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5170 OTHER LEAVE BUY BACK 3,423 4,284 4,500 12,447 4,500 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5210 PERS EXPENSE 18,521 9,291 6,700 6,867 6,700 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5219 PERS OBLIGATION BOND 2,116 17,169 9,400 - 9,400 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5220 SOCIAL SECURITY 7,920 7,780 6,800 7,080 6,800 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5310 HEALTH INSURANCE 20,935 22,200 23,100 22,200 23,100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5320 WORKERS COMPENSATION 5,523 12,133 9,300 12,900 9,300 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 20 39 100 39 100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5350 FITNESS PROGRAM 26 26 100 26 100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5420 UNIFORM ALLOWANCE 1,500 1,500 1,500 1,500 1,500 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6445 DISABILITY INSURANCE 100 100 100 - 100 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-8440 CHARGES FOR INTERNAL ADMIN 10,323 10,800 10,800 - 10,800 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITSTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OTHER CHARGES 169,784 182,015 155,600 141,715 155,600 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS [261] : COMMUNITY FACILITIES DISTRICT
TOTAL REVENUE 797,776 803,775 879,300 943,015 879,300 TOTAL EXPENSE 1,000,411 1,104,215 958,000 1,028,664 958,000 Net Change (202,635) (300,441) (78,700) (85,649) (78,700)

REVENUE
[261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4329 SPECIAL TAX 797,724 803,732 877,000 943,015 877,000 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4801 INTEREST INCOME 331 44 1,100 - 1,100 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (279) (1) 1,200 - 1,200 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUESTOTAL [261] COMMUNITY FACILITIES DISTRICT : REVENUES 797,776 803,775 879,300 943,015 879,300

EXPENSE
[261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5110 DIRECT LABOR-REGULAR 196,772 245,176 224,600 224,542 224,600 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5130 OVERTIME 13,455 15,782 15,400 2,898 15,400 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5160 VACATION LEAVE BUY BACK - 2,152 - 5,300 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5170 OTHER LEAVE BUY BACK 7,478 17,619 9,300 12,535 9,300 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5210 PERS EXPENSE 44,936 38,396 36,800 36,948 36,800 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5219 PERS OBLIGATION BOND 5,290 49,950 31,700 31,700 31,700 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5220 SOCIAL SECURITY 17,047 21,869 19,100 17,113 19,100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5310 HEALTH INSURANCE 47,146 53,650 46,100 44,400 46,100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5320 WORKERS COMPENSATION 14,984 40,022 26,300 35,592 26,300 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 65 93 100 78 100 This fund accounts for the Community Facilites District 2005-1 which levies a special tax in the District comprised of developing areas. The tax provides for the financing of additional demands for public safety and park maintenance services as a result of the development.

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80 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5350 FITNESS PROGRAM 56 62 100 52 100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5411 CELL PHONE ALLOWANCE 1,564 1,633 1,500 1,440 1,500 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5420 UNIFORM ALLOWANCE 4,393 4,607 3,000 3,000 3,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6445 DISABILITY INSURANCE 100 100 100 100 100 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6750 P.O.S.T. TRAINING 970 - 600 - 600 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-8440 CHARGES FOR INTERNAL ADMIN 17,013 17,800 17,800 - 17,800 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES 371,270 508,910 432,500 415,697 432,500 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5110 DIRECT LABOR-REGULAR 154,941 196,164 196,500 225,310 196,500 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5130 OVERTIME 55,504 51,307 27,300 56,626 27,300 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5140 FLSA & ACTING PAY 607 1,002 700 1,210 700 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5160 VACATION LEAVE BUY BACK - 472 3,100 4,696 3,100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5170 OTHER LEAVE BUY BACK 12,926 4,208 6,100 2,488 6,100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5210 PERS EXPENSE 138,775 47,846 36,000 34,579 36,000 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5219 PERS OBLIGATION BOND 4,166 39,965 27,700 27,700 27,700 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5220 SOCIAL SECURITY 16,876 19,390 17,900 18,946 17,900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5310 HEALTH INSURANCE 55,516 44,401 46,100 44,400 46,100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5320 WORKERS COMPENSATION 30,349 43,374 24,700 43,663 24,700 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 34 78 100 78 100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5350 FITNESS PROGRAM 22 26 100 26 100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5411 CELL PHONE ALLOWANCE 416 724 800 720 800 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5420 UNIFORM ALLOWANCE 900 900 900 900 900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : WAGES AND BENEFITS471,031 449,857 388,000 461,342 388,000 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-6130 UNIFORM EXPENSE 772 468 800 1,718 800 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-6445 DISABILITY INSURANCE 100 100 100 100 100 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-8440 CHARGES FOR INTERNAL ADMIN 18,925 20,000 20,000 20,000 20,000 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES 19,797 20,568 20,900 21,818 20,900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5110 DIRECT LABOR-REGULAR 51,972 53,830 55,300 60,013 55,300 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5160 VACATION LEAVE BUY BACK 129 977 1,000 - 1,000 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5210 PERS EXPENSE 21,055 8,306 7,400 8,069 7,400 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5219 PERS OBLIGATION BOND 1,397 10,967 7,800 7,800 7,800 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5220 SOCIAL SECURITY 3,986 4,193 4,400 4,581 4,400 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5310 HEALTH INSURANCE 38,802 22,200 23,100 24,050 23,100 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5320 WORKERS COMPENSATION 10,007 12,943 6,000 14,282 6,000 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 20 39 100 42 100 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5350 FITNESS PROGRAM 26 26 100 28 100 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6445 DISABILITY INSURANCE 500 500 500 42 500 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-8440 CHARGES FOR INTERNAL ADMIN 10,418 10,900 10,900 10,900 10,900 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES138,313 124,881 116,600 129,807 116,600

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81 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [271] : BULLETPROOF VEST PROGRAM GRANT
TOTAL REVENUE - 5,888 4,218 1,775 10,000 TOTAL EXPENSE - 5,888 4,218 5,339 10,000 Net Change - - - (3,563) -

REVENUE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES271-040-101-4323 BULLETPROOF VEST PROGRAM GRANT - 5,888 4,218 1,775 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : REVENUES - 5,888 4,218 1,775 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES

EXPENSE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES271-040-101-6123 SUPPLIES-SAFETY - 5,888 4,218 5,339 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : SERVICES AND SUPPLIES- 5,888 4,218 5,339 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [274] : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT TOTAL REVENUE 18,652 - - 6,383 - TOTAL EXPENSE 18,652 4,742 - 3,813 - Net Change - (4,742) - 2,570 -

REVENUE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES 274-040-101-4328 STATE HOMELAND SECURITY GRANT 11,620 - - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-050-101-4328 STATE HOMELAND SECURITY GRANT 7,032 - - 6,383 - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES18,652 - - 6,383 - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES

EXPENSE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-040-101-6124 SUPPLIES-OTHER 11,620 - - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES274-050-101-6124 SUPPLIES-OTHER 7,032 4,742 - 3,813 - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES18,652 4,742 - 3,813 - Patrick Leahy Bulletproof Vest Partnership (BVP) Program was established by the Bulletproof Vest Partnership Grant provides reimbursement to law enforcement agencies for up to 50 percent of the cost of body armor vests purchased for officers.

The Homeland Security Grant Program (HSGP) provides funding to enhance the ability of state, local, tribal, and territorial governments to enhance their security capabilities.

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82 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[275] : SJVAPCD GRANT
TOTAL REVENUE - - 20,000 - - TOTAL EXPENSE - - 20,000 - - Net Change - - - - -

REVENUE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES275-070-501-4329 GRANT REVENUE - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUESTOTAL [275] SJVAPCD GRANT : REVENUES - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES

EXPENSE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7230 MACHINERY & EQUIPMENT - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [275] SJVAPCD GRANT : CAPITAL OUTLAY - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [280] : CAL OES: DISPATCH CENTER
TOTAL REVENUE - 5,000,000 1,000,000 - 1,000,000 TOTAL EXPENSE - - 1,000,000 - 1,000,000 Net Change - 5,000,000 - - -

REVENUE
[280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES280-040-102-4329 GRANT REVENUE - 5,000,000 1,000,000 - 1,000,000 [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUESTOTAL [280] CAL OES: DISPATCH CENTER : REVENUES - 5,000,000 1,000,000 - 1,000,000 [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES

EXPENSE
[280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY
[280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY280-040-102-7642 DISPATCH CENTER - - 1,000,000 - 1,000,000 [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAYTOTAL [280] CAL OES : CAPITAL OUTLAY - - 1,000,000 - 1,000,000 [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY
[283] : CAL HOME/BEGIN PROGRAM
TOTAL REVENUE 100,807 61,450 - - - TOTAL EXPENSE 14,285 12,882 - 490,806 - San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

This fund is for grants awarded by the California Governor's Office of Emergency Services (Cal OES) that cover numerous risks and threats related to natural disasters, public health and public safety. Cal OES also works as a regional passthorugh entity for FEMA disaster relief funds as they get distributed to the city.

CalHome Program provides grants to local public agencies and nonprofit corporations, assisting first-time homebuyers and enabling low- and very low-income households to become or remain homeowners.

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83 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
Net Change 86,523 48,568 - (490,806) -

REVENUE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4801 INTEREST INCOME 402 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4960 PROCEEDS ON BEGIN LOAN 66,914 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4962 PROCEEDS ON SAN-19-HOME LOAN 14,285 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4961 PROCEEDS ON CAL-HOME LOAN 19,207 61,450 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUESTOTAL [283] CAL HOME/BEGIN PROGRAM : REVENUES 100,807 61,450 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES

EXPENSE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8662 SAN-19-HOME LOAN 14,285 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8660 SAN-19-HOME LOANS - 12,882 - 490,806 - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGESTOTAL [283] CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OTHER CHARGES14,285 12,882 - 490,806 - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [284] : CLEAN CA LOCAL GRANT PGM (STATE)
TOTAL REVENUE - - 1,000,000 - 100,000 TOTAL EXPENSE - - 1,000,000 - 100,000 Net Change - - - - -

REVENUE
[284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES284-030-101-4329 GRANT REVENUE - - 1,000,000 - 100,000 [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUESTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : REVENUES - - 1,000,000 - 100,000

EXPENSE
[284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY284-030-101-7130 VETERANS PARK - - 1,000,000 - 100,000 [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAYTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : CAPITAL OUTLAY - - 1,000,000 - 100,000 [285] : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 TOTAL REVENUE - - 6,896 - - TOTAL EXPENSE - - 6,896 6,896 - Net Change - - - (6,896) - Clean California Local Grant Program is a statewide initiative aimed at beautifying and cleaning up various public spaces. This grant will be used for Veterans Park Phase II Project.

CalRecycle City/County Payment Program - FY 2022-23 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

Page 50 of 63 ends

84 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES285-070-123-4329 GRANT REVENUE - - 6,896 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : REVENUES- - 6,896 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-6122 SUPPLIES-SHOP AND FIELD - - - 6,896 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-7230 MACHINERY & EQUIPMENT - - 6,896 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : CAPITAL OUTLAY- - 6,896 6,896 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 TOTAL REVENUE - - 6,921 6,921 6,921 TOTAL EXPENSE - - 6,921 - 6,921 Net Change - - - 6,921 -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-124-4329 GRANT REVENUE - - 6,921 6,921 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : REVENUES- - 6,921 6,921 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-124-7230 MACHINERY & EQUIPMENT - - 6,921 - 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : CAPITAL OUTLAY- - 6,921 - 6,921 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22

TOTAL REVENUE - - - - - TOTAL EXPENSE - - - 39,578 - Net Change - - - (39,578) -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES285-070-222-4329 GRANT REVENUE - - - - - CalRecycle City/County Payment Program - FY 2023-24 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

CalRecycle provides funding to local jurisdictions to assist with the implementation of regulation requirements associated with SB 1383 which aims to reduce organic waste disposal.

Page 51 of 63 ends

85 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : REVENUES- - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-6122 SUPPLIES-SHOP AND FIELD - - - 7,030 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-7230 MACHINERY & EQUIPMENT - - - 32,548 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : CAPITAL OUTLAY- - - 39,578 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 TOTAL REVENUE - - 76,049 76,049 68,902 TOTAL EXPENSE - - 76,049 7,147 68,902 Net Change - - - 68,902 0

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES285-070-223-4329 GRANT REVENUE - - 76,049 76,049 68,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : REVENUES- - 76,049 76,049 68,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-6122 SUPPLIES-SHOP AND FIELD - - 26,049 7,147 18,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-7230 MACHINERY & EQUIPMENT - - 50,000 - 50,000 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : CAPITAL OUTLAY- - 76,049 7,147 68,902 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [290] : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT
TOTAL REVENUE 1,113,750 - - - -

TOTAL EXPENSE - - - - - Net Change 1,113,750 - - - -

REVENUE
[290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES290-070-101-4329 GRANT REVENUE 1,113,750 - - - - [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUESTOTAL [290] U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : REVENUES1,113,750 - - - - [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES Economic Development Administration (EDA) offers various grant programs to support economic development and community revitalization.

CalRecycle provides funding to local jurisdictions to assist with the implementation of regulation requirements associated with SB 1383 which aims to reduce organic waste disposal.

Page 52 of 63 ends

86 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[296] : ARPA FUND
TOTAL REVENUE 615,409 3,030,814 4,443,600 287,866 - TOTAL EXPENSE 615,409 547,023 4,443,600 287,866 2,312,317 Net Change - 2,483,791 - - (2,312,317)

REVENUE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4329 GRANT REVENUE 610,112 3,030,814 4,440,100 287,866 - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4801 INTEREST INCOME 5,297 - 3,500 - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUESTOTAL [296] ARPA FUND : REVENUES 615,409 3,030,814 4,443,600 287,866 - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES

EXPENSE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-060-101-6940 MISCELLANEOUS-OTHER EXPENSE 230,000 130,000 - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7625 WELL 16 331,082 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7627 WATER WELL #19 ,#22 54,327 394,263 2,012,300 274,983 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7700 SOMERSET PARK LAND ACQUISITION - - 575,000 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7701 PARKS & REC MASTER PLAN UPDATE - - 115,000 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - 22,760 1,200,000 12,884 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7703 CA QLTY SEWER TRUNK MAIN - - 506,300 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7704 DOWNTOWN IMPROVEMENTS - - 35,000 - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [296] ARPA FUND: CAPITAL PROJECTS : CAPITAL OUTLAY 615,409 547,023 4,443,600 287,866 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [297] : PRIVATE GRANTS FUND: COMM. TO ADVANCE THE STAT. OF WOMEN AND GIRLS TOTAL REVENUE - 25,000 5,000 - - TOTAL EXPENSE - 4,539 5,000 20,462 - Net Change - 20,461 - (20,462) -

REVENUE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES297-001-101-4329 GRANT REVENUE - 25,000 5,000 - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: CCSWG : REVENUES - 25,000 5,000 - -

EXPENSE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS American Rescue Plan Act of 2021: This fund is part of the US $1.9 Trillion COVID-19 relief package passed as part of the American Rescue Plan Act of 2021.

California Commission on the Status of Women and Girls (CCSWG) has been actively supporting women and girls through grant programs to fund organizations serving women and girls.

Page 53 of 63 ends

87 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5110 DIRECT LABOR-REGULAR - 1,979 - 2,422 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5210 PERS EXPENSE - 152 - 186 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5219 PERS OBLIGATION BOND - 279 - 341 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5220 SOCIAL SECURITY - 151 - 185 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5320 WORKERS COMPENSATION - 208 - 255 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-6290 SVCS-PROFESSIONAL SERVICES - 1,769 5,000 17,072 - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITSTOTAL [297] PRIVATE GRANTS FUND: CCSWG : SERVICES AND SUPPLIES - 4,539 5,000 20,462 - [297] : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT TOTAL REVENUE 40,000 40,000 - - - TOTAL EXPENSE 40,000 40,000 - - - Net Change - - - - -

REVENUE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES297-040-101-4329 GRANT REVENUE 40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY297-040-101-7239 PATROL VEHICLES 40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [297] PRIVATE GRANTS FUND : CAPITAL OUTLAY 40,000 40,000 - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT TOTAL REVENUE - 5,000 - - 3,663 TOTAL EXPENSE - 412 - 926 3,663 Net Change - 4,588 - (926) -

REVENUE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES297-040-102-4329 GRANT REVENUE - 5,000 - - 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : REVENUES- 5,000 - - 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

The California for All Animals Program, administered by the UC Davis Koret Shelter Medicine Program (KSMP), has been making a significant impact on animal shelters in California. Launched in February 2022, this five-year, state-funded initiative reflects California’s commitment to ending euthanasia of healthy and treatable animals in shelters.

Page 54 of 63 ends

88 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES297-040-102-6215 ANIMAL CONTROL SERVICES - 412 - 926 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : SERVICES AND SUPPLIES- 412 - 926 3,663 [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM TOTAL REVENUE 110,523 131,166 - - - TOTAL EXPENSE 110,523 131,166 - - - Net Change - - - - -

REVENUE
[298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES298-040-101-4329 GRANT REVENUE 110,523 131,166 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : REVENUES110,523 131,166 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5110 DIRECT LABOR-REGULAR 76,332 61,797 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5130 OVERTIME 7,305 6,875 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5170 OTHER LEAVE BUY BACK 4,478 3,574 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5210 PERS EXPENSE 22,645 10,390 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5219 PERS OBLIGATION BOND - 14,518 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5220 SOCIAL SECURITY 6,777 5,553 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5310 HEALTH INSURANCE 9,528 17,120 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5320 WORKERS COMPENSATION 3,743 10,132 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 39 30 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5350 FITNESS PROGRAM 26 20 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5420 UNIFORM ALLOWANCE 1,500 1,157 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5430 RECLASS OF SALARY EXPENDITURES (21,851) - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITSTOTAL [298] STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : WAGES AND BENEFITS110,523 131,166 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS [298] : STATE GRANTS FUND: AB109 - ACT GRANT
TOTAL REVENUE - 114,994 - 116,962 228,228 TOTAL EXPENSE - 115,478 - 116,962 228,228 Net Change - (484) - 0 -

REVENUE
This fund supports the School Resource Officer in efforts to prevent tobacco use among K-12 Students Joint cooperative effort and formalize relationships between participating agencies for policy and planning in order to create a cooperative unit capable of addressing the public safety concerns and issues facing local law eforcement in Fresno County regarding probation supervision, post release community supervision (PRCS) and mandatory supervision (MS) that may occur due to the passage of the Criminal Justice realignment act (AB109) effective October 1, 2011.

Page 55 of 63 ends

89 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES298-040-201-4329 GRANT REVENUE - 114,994 - 116,962 228,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : REVENUES - 114,994 - 116,962 228,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5110 DIRECT LABOR-REGULAR - 44,794 - 53,119 138,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5130 OVERTIME - 4,923 - 4,387 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5170 OTHER LEAVE BUY BACK - 3,271 - 16,298 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5210 PERS EXPENSE - 4,130 - 7,057 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5220 SOCIAL SECURITY - 4,778 - 5,715 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5310 HEALTH INSURANCE - 12,281 - 12,114 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5320 WORKERS COMPENSATION - 8,618 - 10,900 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM - 22 - 1,738 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5350 FITNESS PROGRAM - 15 - 18 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5420 UNIFORM ALLOWANCE - 830 - 900 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6124 SUPPLIES-OTHER - 3,459 - 2,037 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6332 FUEL-UNLEADED - 2,197 - 2,679 - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-7239 VEHICLE PLUS MDT - 26,160 - - 90,000 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : CAPITAL OUTLAY - 115,478 - 116,962 228,228 [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT TOTAL REVENUE - 6,382 - - 18,078 TOTAL EXPENSE - 6,382 - 3,540 18,078 Net Change - - - (3,540) -

REVENUE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES298-040-202-4329 GRANT REVENUE - 6,382 - - 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : REVENUES- 6,382 - - 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES298-040-202-6290 SVCS-PROFESSIONAL SERVICES - 6,382 - 3,540 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : SERVICES AND SUPPLIES- 6,382 - 3,540 18,078 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES The Officer Wellness and Mental Health (Officer Wellness) Grant Program aims to enhance officer wellness and expand mental health resources.

Page 56 of 63 ends

90 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[298] : STATE GRANTS FUND: SB 2 PLANNING GRANT
TOTAL REVENUE 80,982 79,019 - - - TOTAL EXPENSE 80,982 52,666 - - - Net Change - 26,353 - - -

REVENUE
[298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES298-060-101-4329 GRANT REVENUE 80,982 79,019 - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: SB 2 PLANNING GRANT : REVENUES 80,982 79,019 - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES

EXPENSE
[298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIES298-060-101-6290 SVCS-PROFESSIONAL SERVICES 80,982 52,666 - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: SB 2 PLANNING GRANT : SERVICES AND SUPPLIES80,982 52,666 - - - [298] : STATE GRANTS FUND: PROP 68
TOTAL REVENUE (135,244) 25,599 - - -

TOTAL EXPENSE - - - - - Net Change (135,244) 25,599 - - -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES298-070-101-4329 GRANT REVENUE (135,244) 25,599 - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES (135,244) 25,599 - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] : STATE GRANTS FUND: TOMBSTONE
TOTAL REVENUE - 1,425,000 3,700,000 - 3,000,000 TOTAL EXPENSE 66,850 56,826 3,700,000 19,706 3,000,000 Net Change (66,850) 1,368,174 - (19,706) -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES298-070-102-4329 GRANT REVENUE - 1,425,000 3,700,000 - 3,000,000 The Project will provide an extension of water services from the City of Sanger to the homes in the Tombstone Territory, replacing individual wells that are contaminated or producing poorly due to drought.

The SB 2 Planning Grants program in California provides financial and technical assistance to local governments to foster an adequate supply of homes affordable to Californians at all income levels.

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91 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: TOMBSTONE : REVENUES - 1,425,000 3,700,000 - 3,000,000 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT 66,850 56,826 3,700,000 19,706 3,000,000 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: STATE WATER BOARD GRANT : CAPITAL OUTLAY66,850 56,826 3,700,000 19,706 3,000,000 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AHSC PROJECT
TOTAL REVENUE - - 100,000 - 100,000 TOTAL EXPENSE - - 100,000 - 100,000 Net Change - - - - -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES298-070-103-4329 GRANT REVENUE - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : REVENUES - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY298-070-103-7640 AHSC PROJECT - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : CAPITAL OUTLAY - - 100,000 - 100,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [299] : FEDERAL GRANTS FUND: OTS STEP GRANT
TOTAL REVENUE 11,691 37,465 40,000 12,309 40,000 TOTAL EXPENSE 11,691 46,606 40,000 18,777 40,000 Net Change - (9,141) - (6,467) -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES299-040-101-4329 GRANT REVENUE 11,691 37,465 40,000 12,309 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : REVENUES 11,691 37,465 40,000 12,309 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5130 OVERTIME 10,495 38,488 40,000 16,336 40,000 The Affordable Housing and Sustainable Communities (AHSC) Program in California provides grants and/or loans to projects that achieve greenhouse gas (GHG) emission reductions while benefiting Disadvantaged Communities, Low-Income Communities, and Low-Income Households.

The OTS STEP grant combines several traffic enforcement programs under a single grant umbrella. It reimburses law enforcement agencies for overtime worked on proven traffic enforcement strategies, such as driving under the influence (DUI) checkpoints and DUI saturation patrols.

These efforts contribute to safer roads and help prevent accidents related to impaired driving.

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92 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5220 SOCIAL SECURITY 778 2,932 - 876 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5320 WORKERS COMPENSATION 418 5,186 - 1,565 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : WAGES AND BENEFITS11,691 46,606 40,000 18,777 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] : FEDERAL GRANTS FUND: OTS ABC GRANT
TOTAL REVENUE 387,646 - 25,000 5,149 25,000 TOTAL EXPENSE - - 25,000 10,514 25,000 Net Change 387,646 - - (5,365) -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES299-040-102-4329 GRANT REVENUE 387,646 - 25,000 5,149 25,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : REVENUES 387,646 - 25,000 5,149 25,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5130 OVERTIME - - 25,000 8,720 25,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5220 SOCIAL SECURITY - - - 611 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5320 WORKERS COMPENSATION - - - 1,183 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : WAGES AND BENEFITS- - 25,000 10,514 25,000 [299] : FEDERAL GRANTS FUND: FEMA GRANT
TOTAL REVENUE 56,694 5,292 - (5,292) - TOTAL EXPENSE 56,694 5,292 - - - Net Change - - - (5,292) -

REVENUE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-005-101-4329 GREAT PLATES 56,694 - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-070-201-4329 GRANT REVENUE - 5,292 - (5,292) - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : REVENUES 56,694 5,292 - (5,292) - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES

EXPENSE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-005-101-6290 SVCS-PROFESSIONAL SERVICES 56,694 - - - - The California Department of Alcoholic Beverage Control (ABC) grant to help curb underage drinking and educate licensees about alcoholic beverage laws. The grant aims to reduce alcohol-related harm and promote safety in California communities.

FEMA offers various grants to support disaster preparedness, mitigation, response, and recovery.

Page 59 of 63 ends

93 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-070-201-6122 SUPPLIES-SHOP AND FIELD - 5,292 - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : SERVICES AND SUPPLIES56,694 5,292 - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES AGENCY
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUND
TOTAL REVENUE 329,512 184,422 3,100 - - TOTAL EXPENSE 2,421,977 - 2,421,300 - - Net Change (2,092,465) 184,422 (2,418,200) - -

REVENUE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4008 TAX INCREMENT REVENUE 324,826 184,422 - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4801 INTEREST INCOME 4,686 - 3,100 - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : REVENUES329,512 184,422 3,100 - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES

EXPENSE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-6940 MISCELLANEOUS-OTHER EXPENSE 892,762 - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-8550 DEPRECIATION EXPENSE 677 - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-9000 TRANSFERS 1,528,538 - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-8120 KEISER OPTION AGREEMENT - - 2,421,300 - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OTHER CHARGES2,421,977 - 2,421,300 - - [383] : SOUTH KINGS GROUNDWATER SUSTAINABILITY A
TOTAL REVENUE 1,325,162 1,663,895 5,811,600 3,247,450 6,862,610 TOTAL EXPENSE 1,248,500 1,302,545 5,811,600 1,982,718 6,862,610 Net Change 76,662 361,350 - 1,264,732 -

REVENUE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4010 SKGSA AGENCY REVENUE 1,293,836 1,620,501 3,171,500 3,171,501 3,197,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4329 SKGSA/ PROP 68 GRANT REVENUE - 41,551 2,640,100 75,949 2,640,110 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4869 MISCELLANEOUS REVENUE 31,326 1,843 - - 1,025,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES1,325,162 1,663,895 5,811,600 3,247,450 6,862,610 [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES This fund accounts for activity in the Successor Agency to the Sanger Redevelopment Agency as the Successor Agency completes the dissolution of the Redevelopment Agency and closes down ones all RDA obligations are met and land holdings divested.

Water Tank and Well 16 Repair Project: The South Kings Groundwater Sustainability Agency (SKGSA) is comprised of five cities and two community services districts. These public entities formed a joint-powers authority (JPA) agreement in May 2017 to take on the responsibility of sustainable ground water management.

Page 60 of 63 ends

94 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES383-020-101-4010 SOUTH KINGS GROUNDWATER AGENCY REVENUE - - - - - [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES - - - - -

EXPENSE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-020-101-6290 SVCS-PROFESSIONAL SERVICES (0) - - - - [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : SERVICES AND SUPPLIES(0) - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6123 PERMIT PROCESSING - - 10,000 - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6290 SVCS-PROFESSIONAL SERVICES 63,465 57,359 85,000 234,718 125,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6430 INSURANCE PREMIUMS - - 6,500 - 12,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6448 ADMINISTRATIVE EXPENSE 35 - 40,000 - 60,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6921 SKGSA WATER PURCHASE 1,185,000 1,185,000 1,680,000 1,580,000 2,600,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - - 325,000 - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-8455 MEMBER AGENCY REIMBURSEMENTS - - 1,025,000 - 1,425,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC 0 60,186 2,640,100 168,000 2,640,110 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : CAPITAL OUTLAY1,248,500 1,302,545 5,811,600 1,982,718 6,862,610 [486] : SANGER HOUSING AUTHORITY
TOTAL REVENUE 48,761 42,450 41,600 58,172 37,700 TOTAL EXPENSE 83,937 108,670 115,400 109,102 115,400 Net Change (35,176) (66,220) (73,800) (50,930) (77,700)

REVENUE
[486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4801 INTEREST INCOME 1,252 - 3,100 - - [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - 800 - - [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4960 PROCEEDS ON REHAB LOAN 15,082 33,051 26,100 44,858 26,100 [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4961 PROCEEDS ON DAP LOAN 32,427 9,399 11,600 13,314 11,600 [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUESTOTAL [486] SANGER HOUSING AUTHORITY : REVENUES 48,761 42,450 41,600 58,172 37,700 [486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES

EXPENSE
[486] PUBLIC WORKS : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5110 DIRECT LABOR-REGULAR 34,382 42,211 52,800 52,800 52,800 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5160 VACATION LEAVE BUY BACK 3,045 - 500 2,840 500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5210 PERS EXPENSE 15,239 4,947 4,600 3,527 4,600 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5219 PERS OBLIGATION BOND 924 8,600 7,500 - 7,500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5220 SOCIAL SECURITY 2,855 3,313 4,000 4,120 4,000 This fund accounts for debt held by the Sanger Housing Authority.

Page 61 of 63 ends

95 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5310 HEALTH INSURANCE 6,426 9,278 10,700 8,212 10,700 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5320 WORKERS COMPENSATION 414 4,610 5,700 5,834 5,700 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5340 EMPLOYEE ASSISTANCE PROGRAM (7) 14 100 14 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5350 FITNESS PROGRAM 8 9 100 9 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5410 AUTO ALLOWANCE 46 48 300 132 300 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5411 CELL PHONE ALLOWANCE 180 152 200 129 200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITSTOTAL [486] SANGER HOUSING AUTHORITY : WAGES AND BENEFITS 63,511 73,183 86,500 77,616 86,500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6290 SVCS-PROFESSIONAL SERVICES 5,483 19,787 13,200 15,786 13,200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6431 GENERAL LIABILITY PREMIUMS 381 400 400 400 400 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6432 PROPERTY PREMIUMS 165 100 100 100 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6438 UNEMPLOYMENT INSURANCE 95 200 200 200 200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6445 DISABILITY INSURANCE 500 500 500 500 500 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6448 RISK MGT ADMIN 88 100 100 100 100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6449 ERMA PERSONNEL INSURANCE 141 200 200 200 200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-8440 CHARGES FOR INTERNAL ADMIN 13,573 14,200 14,200 14,200 14,200 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIESTOTAL [486] SANGER HOUSING AUTHORITY : OTHER CHARGES 20,425 35,487 28,900 31,486 28,900 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [487] : SANGER FINANCING AUTHORITY
TOTAL REVENUE 20,781,655 - - - - TOTAL EXPENSE 20,781,663 33,473 2,600,000 746,020 2,600,000 Net Change (8) (33,473) (2,600,000) (746,020) (2,600,000)

REVENUE
[712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES 483-080-101-4801 INTEREST INCOME 2 - - - - 483-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (6) - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-020-401-4801 INTEREST INCOME 7 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-020-401-4950 PROCEEDS ON SALE OF BONDS 19,450,000 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-080-101-4801 INTEREST INCOME 0 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-050-402-4801 INTEREST INCOME 4,712 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-090-101-4701 INTEREST INCOME 4,234 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES487-090-101-4950 PROCEEDS ON SALE OF BONDS 1,322,705 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUESTOTAL [487] SANGER FINANCING AUTHORITY : REVENUES 20,781,655 - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES

EXPENSE
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY487-050-402-7210 FIRE STATION REMODEL & EXPANSION - 30,164 2,500,000 742,520 2,500,000 This fund accounts for debt held by the Sanger Financing Authority

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96 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (E) 2025 (B) City of Sanger
OPERATING BUDGET DETAIL | FISCAL YEAR 2024-2025
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAYTOTAL [487] SANGER FINANCING AUTHORITY : CAPITAL OUTLAY - 30,164 2,500,000 742,520 2,500,000 [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES EXPENSE487-020-401-8123 CAL PERS UAL PAYMENT 19,095,000 - - - - 487-020-401-8212 ORIGINAL ISSUE DISCOUNT 152,683 - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY487-020-401-8251 NOTE INTEREST EXPENSE 177,131 - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-050-402-8210 BOND PRINCIPAL PAYMENT - - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-050-402-8211 BOND INTEREST EXPENSE 73 - - - - [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGESTOTAL [487] SANGER FINANCING AUTHORITY : OTHER CHARGES 19,424,887 - - - - [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES487-060-403-6290 SVCS-PROFESSIONAL SERVICES - 3,310 100,000 3,500 100,000 [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES- 3,310 100,000 3,500 100,000 [487] PUBLIC WORKS : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [487] PUBLIC WORKS : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES487-070-403-6290 SVCS-PROFESSIONAL SERVICES - - - - - [487] PUBLIC WORKS : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES- - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES 487-090-101-8210 BOND PRINCIPAL PAYMENT 1,255,000 - - - - 487-090-101-8211 BOND INTEREST EXPENSE 58,658 - - - - 487-090-101-8251 NOTE INTEREST EXPENSE 43,119 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8210 BOND PRINCIPAL EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8211 BOND INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8210 BOND PRINCIPAL PAYMENT - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8211 BOND INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGESTOTAL [487] SANGER FINANCING AUTHORITY : OTHER CHARGES 1,356,777 - - - -

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97 Attachment 2
98 RESOLUTION NO. 2024-34

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER MAKING A

DETERMINATION OF THE NECESSITY OF CONTINUING THE UTILITY USER'S TAX IN FISCAL YEAR 2024-2025

WHEREAS, as the City Council of the City of Sanger has adopted an Ordinance establishing a Utility User's Tax; and

WHEREAS, the Ordinance is codified in Chapter 66, Article IV of the Sanger City Code; and

WHEREAS, the Utility User’s Tax was established to eliminate budget deficits, establish a sound financial position, and provide the Sanger Community with programs and services that improve the overall quality of life, and

WHEREAS, a budget for the FY 2024-2025 is proposed and includes a revenue source derived from the Utility User's Tax; and

WHEREAS, the Sanger City Code Section 660-103 requires that the City Council conduct an annual review of the Utility User’s Tax to be conducted with the preliminary budget hearing held each year for the City’s annual budget ; and

WHEREAS, the City Council conducted the annual review of the Utility User’s Tax at the budget preliminary budget hearing on June 24, 2024.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Sanger as follows:

1. The foregoing recitals are true and correct and are incorporated by reference.

2. Based on the annual review of the annual City budget, the City Council finds there is a financial necessity for continuance of the Utility User's Tax per Chapter 66, Article IV of the Sanger City Code in Fiscal Year 2024-2025

3. The Utility User’s Tax is necessary to provide programs and services to members of the Sanger Community.

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The foregoing Resolution was considered by the City Council of the City of Sanger at a regular meeting of said Council held on the 24th day of June 2024 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

________________________
Rebeca Padron, City Clerk
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Sanger City CouncilJune 24, 2024

Sanger City Council
June 24, 2024