Agenda, first session — Sanger City Council, December 17, 2024 (part 1 of 2)

Fiscal Year 2024-2025
Amended Budget

MICHELLE SPEER , ASSISTANT CITY MANAGER
DECEMBER 17, 2024

GENERAL FUND
101 - GENERAL FUND

COMPREHENSIVE SUMMARY PER FUND
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 8,778,142 8,778,142 15,375,028 15,375,028 - 0%

USE OF MONEY AND
PROPERTY 150,500 346,661 133,000 565,734 432,734 325%
MISCELLANEOUS 6,735,757 6,342,764 2,376,925 2,583,257 206,332 9% TOTAL REVENUES 20,452,157 21,686,845 16,811,190 18,057,535 1,246,345 7%

EXPENDITURES
PERSONNEL 11,491,892 10,276,767 11,522,124 12,756,050 1,233,926 11% INDIRECT ALLOCATIONS 1,230,400 - 1,230,400 1,886,274 655,874 53% MISCELLANEOUS 484,656 - 384,656 308,164 (76,492) -20%
OPERATIONAL 4,049,550 4,169,007 4,113,617 4,921,678 808,061 20% SUPPLIES 337,400 405,809 337,400 327,900 (9,500) -3%
CAPITAL OUTLAY 4,092,157 260,386 4,354,838 3,576,601 (778,237) -18% DEBT SERVICE 519,300 - 519,300 432,650 (86,650) -17%
TRANSFERS (512,400) (22,010) (512,400) (40,000) 472,400 -92% TOTAL EXPENDITURES 21,692,955 15,089,959 21,949,934 24,169,316 2,219,382 10%

TOTAL REVENUES LESS
EXPENSES (1,240,798) 6,596,886 (5,138,744) (6,111,781) (973,037) 19% ENDING FUND BALANCE $7,537,344 $15,375,028 $10,236,284 $9,263,246 $(973,037) -10%

GENERAL FUND

SUMMARY
Revenues increased by $1.2 million
• Personnel expenses increased due to PERS
contributions, 5% salary increases, medical insurance
rate increases, operational reorganizations and a request for 3 additional positions
• Indirect Allocations increased by $655,000 because of an updated cost allocation study
• Operational expenses increased by $808,000
Previous City Council approvals for CSG contract,
CrisCom agreement
New requests include pool filtration, traffic signal
timing, consultant for economic development
22% increase to PG&E expenses across all
departments/divisions/funds
Expenditures increased by $2.2

GENERAL FUND BY

DEPARTMENT/DIVISION

GENERAL FUND

EXPENDITURES PER FUNCTION
NAME FY2024

BUDGETED
FY2024

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED
VS

AMENDED

ADMINISTRATIVE SERVICES
3,096,900 - 1,332,951 - 3,339,580 - 3,582,302 7%

ADMINISTRATIVE SERVICES -
UTILITY BILLING - - - 272,449 0%
HR - - - 750,910 0%
COMMUNITY DEVELOPMENT 1,621,100 1,463,633 1,679,714 2,055,734 22% POLICE 6,841,900 6,039,069 6,841,900 7,482,740 9%

FIRE AND EMERGENCY
SERVICES 5,390,792 3,987,931 5,410,792 6,630,000 23%
PUBLIC WORKS 5,519,457 2,213,546 5,707,017 6,019,971 5% NON-DEPARTMENTAL 389,050 69,828 389,050 80,000 -79%

TOTAL EXPENDITURES
$25,545,055 $17,056,137 $26,158,764 $29,537,540 13%

City Council
Personnel cost reduced due to removal of a direct
allocation of staff
Increases in indirect allocations due to new
methodology
Operational expenditure increases due to the
addition of expenses that used to be reported as
“non-departmental,” including the Chamber and
CrisCom agreements
Capital projects include previously approved projects
as a result of a one-time $800,000 request of City
Council.

CITY COUNCIL

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED
VS

AMENDED
%
GENERAL FUND - 101
REVENUES - - - - - 0%

PERSONNEL
161,800 151,324 161,800 101,463 (60,337)
-
37%

INDIRECT ALLOCATIONS
23,400 - 23,400 136,761 113,361
484
%

MISCELLANEOUS
484,656 - 384,656 308,164 (76,492)
-
20%
OPERATIONAL 173,400 191,309 175,853 306,937 131,084 75% SUPPLIES 2,100 526 2,100 2,000 (100) -5%
CAPITAL OUTLAY 85,000 54,484 168,121 236,601 68,480 41% DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 930,356 397,644 915,930 1,091,924 175,995 19% REVENUE LESS EXPENSE (930,356) (397,644) (915,930) (1,091,924) (175,995) 19% City Manager

CITY MANAGER

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED
VS

AMENDED
%
GENERAL FUND - 712
REVENUES - - - 496,178 496,178 0%
PERSONNEL 392,000 241,654 393,050 461,185 68,135 17%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%

OPERATIONAL
82,700 94,996 90,700 81,207 (9,493)
-
10%
SUPPLIES 600 1,297 600 1,000 400 67%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 475,300 337,947 484,350 543,392 59,041 12%

REVENUE LESS EXPENSE
(475,300) (337,947) (484,350) (47,213) 437,137
-
90%
TOTAL EXPENDITURES $475,300 $337,947 $484,350 $543,392 $59,041 12% • Increase in personnel costs due to City
Manager salary and addition of a
proportionate share of the Assistant City
Manager position
Recreation
Personnel
• Increase in salary, medical insurance, and PERS
rate
• Request for a Parks & Recreation Director
•Indirect cost allocation increases

RECREATION

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME
FY2024

BUDGETE
D
FY2024A

PROJECTE
D
FY2025B

ADOPTED
FY2025B
AMENDE
D
FY25 VAR

ADOPTED
VS

AMENDED
%

GENERAL FUND -
101
REVENUES 129,800 124,254 114,800 117,200 2,400 2%
PERSONNEL 540,000 664,791 545,232 603,131 57,899 11%

INDIRECT
ALLOCATIONS 57,000 - 57,000 144,449 87,449 153%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 90,400 73,637 90,400 69,867 (20,533) -23%
SUPPLIES 26,200 62,237 26,200 31,500 5,300 20%
CAPITAL OUTLAY 38,500 38,443 38,500 - (38,500) -100%
DEBT SERVICE - - - - - 0%
TRANSFERS (16,800) (22,010) (16,800) (40,000) (23,200) 138% EXPENDITURES 735,300 817,098 740,532 808,947 68,415 9%

REVENUE LESS
EXPENSE (605,500) (692,844) (625,732) (691,747) (66,015) 11% Community
Development
•The reduction in personnel costs is associated
with department vacancies and expected
expenditures for FY25
•Indirect cost allocation increases
•Operational expenses increased due to prior
City Council action; CSG contract

COMMUNITY DEVELOPMENT

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%

GENERAL FUND -
101
REVENUES 500,200 802,899 628,780 628,780 - 0%
PERSONNEL 979,700 524,174 981,700 871,033 (110,667) -11%

INDIRECT

ALLOCATIONS
108,700 - 108,700 253,657 144,957 133%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 529,200 936,589 545,814 927,544 381,730 70% SUPPLIES 3,500 2,870 3,500 3,500 - 0%
CAPITAL OUTLAY - - 40,000 - (40,000) -100%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 1,621,100 1,463,633 1,679,714 2,055,734 376,020 22%

REVENUE LESS

EXPENSE
(1,120,900) (660,734) (1,050,934) (1,426,954) (376,020) 36% Police
POLICE

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED
VS

AMENDED
%
GENERAL FUND - 101
REVENUES 715,900 517,615 412,750 684,282 271,532 66%
PERSONNEL 4,977,500 4,746,124 4,977,500 5,424,476 446,976 9% INDIRECT ALLOCATIONS 491,100 - 491,100 567,524 76,424 16% MISCELLANEOUS - - - - - 0%
OPERATIONAL 1,325,600 1,157,501 1,325,600 1,443,740 118,140 9% SUPPLIES 47,700 53,081 47,700 47,000 (700) -1%
CAPITAL OUTLAY - 82,363 - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 6,841,900 6,039,069 6,841,900 7,482,740 640,840 9% REVENUE LESS EXPENSE (6,126,000) (5,521,455) (6,429,150) (6,798,458) (369,308) 6% Personnel increases due
to increased salary,
insurance and PERS rates
Indirect allocation
increases
Operation increases
Pre-employment
screenings
PG&E rate increase
Risk management
insurance premiums
Fire

FIRE AND EMERGENCY SERVICES

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED
VS

AMENDED
%
GENERAL FUND - 101
REVENUES 3,487,900 3,725,827 3,525,675 3,749,875 224,200 6% PERSONNEL 3,893,692 3,347,145 3,913,692 4,018,277 104,585 3% INDIRECT ALLOCATIONS 390,800 - 390,800 509,463 118,663 30% MISCELLANEOUS - - - - - 0%
OPERATIONAL 543,600 503,695 543,600 632,409 88,809 16%
SUPPLIES 132,200 130,438 132,200 132,200 - 0%
CAPITAL OUTLAY - 6,653 - 905,000 905,000 0%
DEBT SERVICE 430,500 - 430,500 432,650 2,150 0%
TRANSFERS - - - - - 0%

EXPENDITURES
5,390,792 3,987,931 5,410,792 6,630,000 1,219,208 23%
REVENUE LESS EXPENSE (1,902,892) (262,104) (1,885,117) (2,880,125) (995,008) 53% Personnel increases due to salary,
PERS and medical premiums
Indirect allocation increases
Vehicle maintenance charges and
insurance premium increases
Allocation for Fire Station Remodel
Public Works
Personnel
• Reallocation of personnel from the enterprise
funds to public works administration
• Addition of a management analyst
(previously approved by Council)
• Addition of 2 SPF workers (requested as part
of this budget amendment)
Indirect allocation increases
Operational
• PG&E Increase
• Pool Filtration System
• Traffic Signal Timing Review

PUBLIC WORKS

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%

GENERAL FUND -
101
REVENUES 3,963,057 3,643,056 82,100 97,100 15,000 18%
PERSONNEL 939,200 843,209 942,200 1,737,670 795,470 84%

INDIRECT
ALLOCATIONS 159,400 - 159,400 274,419 115,019 72%

MISCELLANEOU
S - - - - - 0%
OPERATIONAL 949,400 1,135,237 994,400 1,461,182 466,782 47% SUPPLIES 125,700 156,657 125,700 111,700 (14,000) -11%

CAPITAL
OUTLAY 3,922,757 78,443 4,062,317 2,435,000 (1,627,317) -40% DEBT SERVICE - - - - - 0%
TRANSFERS (577,000) - (577,000) - 577,000 -100%
EXPENDITURES 5,519,457 2,213,546 5,707,017 6,019,971 312,954 5%

REVENUE LESS
EXPENSE (1,556,400) 1,429,510 (5,624,917) (5,922,871) (297,954) 5%

ADMINISTRATIVE

SERVICES FUND
712 - ADMINISTRATION

COMPREHENSIVE SUMMARY PER FUND
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE - - (1,966,179) (1,966,179) - 0%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES - - - - - 0%
PERMITS - - - - - 0%
TRANSFERS 2,409,900 - 2,409,900 3,585,794 1,175,894 49% LOAN REPAYMENT 1,382,200 - 1,382,200 1,382,577 377 0%

USE OF MONEY AND PROPERTY
- - - - - 0%
MISCELLANEOUS - - - - - 0%
TOTAL REVENUES 3,792,100 - 3,792,100 4,968,371 1,176,271 31%

TOTAL REVENUES LESS EXPENSES
(60,000) (1,966,179) (416,730) (399,853) 16,877 -4%
ENDING FUND BALANCE $(60,000) $(1,966,179) $(2,382,909) $(2,366,032) $16,877 -1%

ADMINISTRATIVE FUND SUMMARY
Revenues have increased due to the cost allocation
method
Expenditure increases include:

Increases to personnel costs; vacation buy back increases due to retirements and reorganization of utility billing and how it is reported in the budget
Operational expenses increased by $507,000, highlights include:
• Audit fee increase
• Investment management
• New ERP software
• Administrative policy review
• Classification and Compensation Study
City Clerk
Personnel
• Expenditures reduced due to reorganization
Operational
• Reductions in operational expenses are a result of shifting expenditure to Human Resources (new division created in FY25)

CITY CLERK

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME
FY2024

BUDGETE
D
FY2024A

PROJECTE
D
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED
VS

AMENDED
%

GENERAL FUND -
712
REVENUES - - - 218,963 218,963 0%
PERSONNEL 313,500 287,804 318,500 184,332 (134,168) -42%

INDIRECT
ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 227,600 106,452 327,600 30,139 (297,461) -91% SUPPLIES 3,800 2,234 3,800 4,700 900 24%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 544,900 396,490 649,900 219,171 (430,729) -66%

REVENUE LESS

EXPENSE
(544,900) (396,490) (649,900) (208) 649,692
-
100%
TOTAL

EXPENDITURES
$544,900 $396,490 $649,900 $219,171 $(430,729) -66%
Human Resources
All changes compared to the adopted budget
are a result of the creation of the Human
Resources division.

Operational Expenses include:
• Classification and compensation study
• Policy review
HR

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME
FY2024
BUDGET
ED
FY2024A

PROJECT
ED
FY2025
B
ADOPTE
D
FY2025B
AMENDE
D
FY25 VAR

ADOPTED
VS

AMENDED
%

GENERAL FUND
- 712
REVENUES - - - 663,248 663,248 0%
PERSONNEL - - - 442,953 442,953 0%

INDIRECT
ALLOCATIONS - - - - - 0%

MISCELLANEOU
S - - - - - 0%
OPERATIONAL - - - 303,757 303,757 0%
SUPPLIES - - - 4,200 4,200 0%

CAPITAL
OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES - - - 750,910 750,910 0%

REVENUE LESS
EXPENSE - - - (87,662) (87,662) 0%
Finance
Personnel
• Costs were moved out of the finance divisions and into the utility billing division (new to FY25)
Operational
• New ERP software
• Increased audit fees
• Investment partner fees
• PG&E rate increases
• Insurance premium increases
Debt Service increased to reflect correct payments consistent with the amortization schedule (PERS Obligation Bond)

ADMINISTRATIVE SERVICES

SUMMARY OF EXPENDITURES PER DEPARTMENT
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED
VS

AMENDED
%

GENERAL FUND
- 712

REVENUES
3,792,100 - 3,792,100 3,589,981 (202,119) -5%
PERSONNEL 790,100 699,460 792,200 694,591 (97,609) -12%

INDIRECT
ALLOCATIONS - - - - - 0%

MISCELLANEO
US - - - - - 0%

OPERATIONAL
654,300 523,914 894,880
1,404,790 509,910 57%
SUPPLIES 4,100 8,366 4,100 8,000 3,900 95%

CAPITAL
OUTLAY - - - - - 0%

DEBT SERVICE
1,383,400 - 1,383,400 1,474,921 91,521 7%
TRANSFERS - - - - - 0%

EXPENDITURES
2,831,900 1,231,741 3,074,580 3,582,302 507,722 17%

REVENUE LESS
EXPENSE 960,200 (1,231,741) 717,520 7,679 (709,841) -99%

WATER FUND
611 - WATER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 5,244,247 5,244,247 5,101,423 5,101,423 - 0%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES 3,945,400 3,728,514 3,498,260 4,079,077 580,818 17% PERMITS - - - - - 0%
TRANSFERS - - - - - 0%
LOAN REPAYMENT - - - - - 0%

USE OF MONEY AND
PROPERTY 36,100 141,577 31,200 245,031 213,831 685%
MISCELLANEOUS 38,000 4,777 41,500 81,810 40,310 97%
TOTAL REVENUES 4,019,500 3,874,868 3,570,960 4,405,919 834,959 23%

EXPENDITURES
PERSONNEL 831,100 497,704 860,100 514,350 (345,750) -40% INDIRECT ALLOCATIONS 227,600 - 227,600 559,018 331,418 146% MISCELLANEOUS 103,000 103,000 103,000 103,000 - 0%
OPERATIONAL 2,274,500 2,631,997 2,760,200 3,205,243 445,043 16% SUPPLIES 45,500 84,166 45,500 45,500 - 0%
CAPITAL OUTLAY 3,392,100 700,826 3,857,100 1,836,967 (2,020,133) -52% DEBT SERVICE 242,700 - 242,700 247,362 4,662 2%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 7,116,500 4,017,692 8,096,200 6,511,439 (1,584,761) -20%

TOTAL REVENUES LESS
EXPENSES (3,097,000) (142,824) (4,525,240) (2,105,520) 2,419,720 -53% ENDING FUND BALANCE $2,147,247 $5,101,423 $576,182 $2,995,903 $2,419,720 420%

WATER FUND

SUMMARY
Revenues increased due to water rate increases of
10%
Expenditures
• Decreases in personnel due to budget reorganization and creation of the Public Works Administration division in the general fund.
• Indirect cost allocation increased due to new methodology • Operational expenses increased by $445,000; highlights include:
PG&E increases
Insurance premium increases
Increase in cost for plant chemicals
Increases in repair and maintenance for old entry gate repairs • Purchase of a dump truck (proportionate share)

SEWER FUND
621 - SEWER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 8,692,974 8,692,974 11,083,175 11,083,175 - 0%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES 7,065,400 6,366,753 5,659,232 5,856,723 197,491 3% PERMITS - - - - - 0%
TRANSFERS - - - - - 0%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY 57,600 266,882 45,300 546,839 501,539 1107% MISCELLANEOUS 63,600 5,340 - - - 0%
TOTAL REVENUES 7,186,600 6,638,975 5,704,532 6,403,562 699,030 12%

EXPENDITURES
PERSONNEL 1,264,800 1,062,233 1,281,800 971,606 (310,194) -24% INDIRECT ALLOCATIONS 321,900 - 321,900 484,146 162,246 50% MISCELLANEOUS 1,240,700 103,000 1,240,700 1,186,918 (53,783) -4% OPERATIONAL 1,641,000 1,558,553 2,333,667 3,239,295 905,628 39% SUPPLIES 71,400 40,321 71,400 71,400 - 0%
CAPITAL OUTLAY 2,006,800 1,484,667 1,853,400 3,620,027 1,766,627 95% DEBT SERVICE 379,100 - 379,100 383,925 4,825 1%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 6,925,700 4,248,774 7,481,967 9,957,316 2,475,349 33%

TOTAL REVENUES LESS
EXPENSES 260,900 2,390,201 (1,777,435) (3,553,754) (1,776,319) 100% ENDING FUND BALANCE $8,953,874 $11,083,175 $9,305,740 $7,529,421 $(1,776,319) -19%

SEWER FUND SUMMARY
• Increased interest income
• Rate increases to industrial sewer customers
Revenues
increased
• Indirect allocations increased due to new methodology • Operational expenses increases
Increases to repair and maintenance allocations of $977,00 for sewer system repairs SCADA upgrades of approximately $260,000
PG&E Increases
Insurance premium increases
• Capital project expenditure increases of $1.7M due to continued infrastructure upgrades to the sewer system and purchase of a dump truck (proportionate share).

Expenditures
increased by
$2.5M

DISPOSAL FUND
631 - DISPOSAL OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 3,066,731 3,066,731 3,447,028 3,447,028 - 0%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES 3,144,900 3,222,009 2,928,400 3,233,400 305,000 10% PERMITS - - - - - 0%
TRANSFERS - - - - - 0%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY 20,300 88,683 15,500 167,239 151,739 979% MISCELLANEOUS 14,100 6,152 5,585 5,585 - 0%
TOTAL REVENUES 3,179,300 3,316,845 2,949,485 3,406,224 456,739 15%

EXPENDITURES
PERSONNEL 287,600 277,549 289,600 - (289,600) -100%
INDIRECT ALLOCATIONS 129,100 - 129,100 366,887 237,787 184% MISCELLANEOUS 220,600 239,876 220,600 227,100 6,500 3%
OPERATIONAL 2,408,100 2,417,252 2,478,100 2,836,919 358,819 14% SUPPLIES 1,000 1,871 1,000 2,000 1,000 100%
CAPITAL OUTLAY - - - 61,667 61,667 0%
DEBT SERVICE 2,000 - 2,000 2,000 - 0%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 3,048,400 2,936,548 3,120,400 3,496,573 376,173 12% TOTAL REVENUES LESS EXPENSES 130,900 380,297 (170,915) (90,349) 80,566 -47% ENDING FUND BALANCE $3,197,631 $3,447,028 $3,276,113 $3,356,679 $80,566 2%

DISPOSAL FUND

SUMMARY
Revenues
• Fee revenues were increased to appropriately reflect
anticipated revenues (originally underbudgeted)
Expenditures
• Removed positions that were direct allocations to the disposal fund
• Increased indirect allocations to account for change in methodology
• Operational expenditure increases
• Mid-Valley contract renewal, increase of $345,000
• SB1383 procurement, $70,000
• Capital project expenditure for proportionate share of dump truck purchase
QUESTIONS?
City of Sanger
Amended & Updated Operating Budget
Fiscal Year 2024- 2025

DRAFT COPY
12/13/2024 12:30PM

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025
PAGE
1 CONTENTS
TRANSMITTAL LETTER ................................................................................................................................................2 COMMUNITY PROFILE ................................................................................................................................................4 BUDGET FUNDAMENTALS ..........................................................................................................................................7 CITY COUNCIL .......................................................................................................................................................... 22 CITY MANAGER ........................................................................................................................................................ 27 CITY CLERK ............................................................................................................................................................... 30 ADMINISTRATIVE SERVICES - HR ........................................................................................................................... 332 ADMINISTRATIVE SERVICES - FINANCE ................................................................................................................. 334 COMMUNITY DEVELOPMENT ................................................................................................................................ 356 POLICE...................................................................................................................................................................... 39 FIRE & EMERGENCY SERVICES ................................................................................................................................. 41 RECREATION DIVISION ............................................................................................................................................ 44 PUBLIC WORKS – PARKS DIVISION .......................................................................................................................... 47 PUBLIC WORKS – FACILITIES AND POOL DIVISION .................................................................................................. 49 PUBLIC WORKS – STREETS DIVISION ....................................................................................................................... 51 PUBLIC WORKS – WATER DIVISION ......................................................................................................................... 53 PUBLIC WORKS – SEWER (WASTEWATER) DIVISION............................................................................................... 56 PUBLIC WORKS – DISPOSAL DIVISION ..................................................................................................................... 59 BUDGETING AND FINANCE POLICY ......................................................................................................................... 61 INVESTMENT POLICY ............................................................................................................................................... 64 FUND BALANCE POLICY ........................................................................................................................................... 70 UTILITY ENTERPRISE FUND BALANCE RESERVE POLICY ........................................................................................... 72 DEBT MANAGEMENT POLICY .................................................................................................................................. 73 PRESENTATION TO COUNCIL .................................................................................................................................... 78 CHART OF ACCOUNTS ............................................................................................................................................... 80 OPERATING BUDGET SUMMARY .............................................................................................................................. 82 OPERATING BUDGET DETAIL .................................................................................................................................. 104 CAPITAL IMPROVEMENT PLAN ............................................................................................................................... 143 MEASURE S SPENDING PLAN .................................................................................................................................. 147 DEBT SERVICE SCHEDULES...................................................................................................................................... 152 POSITION CONTROL AND SALARY SCHEDULES....................................................................................................... 155

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2 Transmittal Letter
City of Sanger, California
“A Community of Caring”
1700 7th Street
Sanger, California 93657
Phone: (559) 876-6300
Fax: (559) 875-8770
December 17, 2024
To Mayor Gonzalez, City Council Members, and Sanger Residents:

On behalf of the city’s Management Team, I present the City of Sanger’s Amended Budget for Fiscal Year 202 4- 2025. The budget process was disrupted due to a change in management; both at the City Manager and Finance Director levels. In June 2024, the City Council adopted an operational budget with the understanding that further review and revisions would be necessary. The F iscal Year 2024-2025 amended budget represents the necessary changes to accurately reflect current operational practices, prior City Council actions and future needs. The review, investigation and work performed by city staff to present the amendments was extensive. You can be proud of the professional, exemplary service city staff have provided to the community over the last year despite the numerous administrative changes within the organization.

City staff continue to balance the need for caution with the need for action. The Fiscal Year 2024-2025 amended budget includes organizational changes, important infrastructure projects, mandatory software upgrades, conservative revenue estimates and estimated expenditures based on operational needs. City staff have and will continue to not only safeguard the lives of residents and visitors and provide for future growth, but also have and will protect the city’s financial sustainability. City staff will continue to assess and address issues that pose a threat to sustainability.

Staff continue to be guided by the City Council’s ten priorities for city staff to integrate into the FY 202 4-2025 operating budget. These objectives provide direction and complement core services such as police, fire, emergency services, utilities, and others to ensure Sanger continues to be a great place to live, work, and play.

Top Priorities
• Revitalize Downtown
• Economic Development
• Park Development and Renovation
• Public Safety and Gang Prevention
• Invest in Water and Sewer Infrastructure
Other Priorities
• Road and Sidewalk Repair
• Improve Code Enforcement
• Find Solutions for Homeless
• Eliminate Blight in Neighborhoods
• Provide Additional Staff Support

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3 The Fiscal Year 2024-2025 amended budget includes expenditures for vital projects, including the upgrade of the city’s enterprise resource system, continuation of the Fire Station remodel project, parks and recreation master plan, classification and compen sation study, park land acquisition and walking path maintenance, and several water and wastewater infrastructure projects.

The City’s general fund balance is healthy, and with a renewed focus on operational efficiencies and more robust accounting practices, the city is better positioned to handle challenges as they arise. The city must balance the needs and desires of the city council and community with the reality of revenue sources and increasing needs of the agency. The recent renewal of Measure R provides unparalleled support for public safety services and will ensure that public safety remains funded at consistent levels, without a reduction in public services. City Council can be as sured that staff is working tirelessly to explore options for reducing expenditures without sacrificing services to the public.

In closing, I thank the City Council members for their leadership and support in planning and conducting the financial operations of the city in a responsible and progressive manner.

Respectfully submitted,
Nathan Olson
City Manager

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4 Community Profile
Sanger was founded in 1888 as Sanger Station, a stop along the newly constructed Southern Pacific Railroad. At that time the area was already thriving with farms, ranches, and orange groves. Twenty-three years later, in May 1911, the City of Sanger was officially incorporated.

Sanger is situated just west of the Kings River in Fresno County California. Located on the world-famous Blossom Trail, Sanger is surrounded by some of the world’s richest and most productive farmland. Sanger lies N.W. of Los Angeles and S.E. of San Francisco in the center of the State and is within easy driving distance of both the California coast and the Sierra Nevada Mountain range. Recreation opportunities are abundant throughout the year.

Sanger is the gateway city into two of America’s greatest National Parks and is the last incorporated city before passing through the west gate of both Sequoia National Park and Kings Canyon National Park. Kings Canyon is home to world -renowned General Gra nt Giant Sequoia Tree, “The Nation’s Christmas Tree. ” Sanger was instrumental in persuading President Calvin Coolidge to designate this great tree as The Nation’s Christmas Tree and, as a result, Sanger has long been recognized by the U.S. Government as “The Nation’s Christmas Tree City.” Sanger sits at 365 feet above sea level and offers residents and visitors a mild, dry climate with average temperatures of 43 degrees in the winter and 91 degrees in the summer. The annual rainfall for the city is 10.4 inches (30 yr. Avg.).

Sanger ranks as Fresno County’s third largest city, with a 2023 population of 26,343. Sanger is a full -service city that provides its residents with Police, Fire, Ambulance and Paramedic services, in addition to a comprehensive network of parks and numerous year -round recreation activities. The city also provides full utility services including water, wastewater treatment, solid waste, and recycling services. Sanger has ample wastewater treatment capacity to handle a large population increase, and to suppor t additional commercial and industrial growth.

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5 Statistics
Population
Ethnicity Education
16,839
18,204 18,931
21,297
24,270
25,462
26,617
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
11,221
42%
8,323
31%
5,460
21%
870
3%
436
2%
272
1% 35
0%
Some Other Race Alone
White Alone
Two or More Races
Asian Alone
American Indian/Alaskan Native Alone
Black/African American Alone
Native Hawaiian/ Other Pacific Islander Alone

5.1% 3.7% 5.0% 6.7%

1.4%

52.6%

8.4%

0.7%

4.2%

12.1%
9th to 12th Grade, No Diploma
Associate's Degree
Bachelor's Degree
Bachelor's Degree or Higher
Graduate or Professional Degree
High School Graduate or Higher
Less Than 9th Grade
Less Than High School Graduate
Some College or Associate's Degree
Some College, No Degree

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6 Annual Household Income Economic Power
• Median Household Income
$69,333
• Average Household Income
$85,177
City of Sanger (Local Government) Sanger Unified School District • General Law City
• City Council – City Manager form
• 6 Square Miles
• 13,250 Students
• 20 School Sites
• 180 Square Miles

1.40%

4.30%

6.70%

10.30%

13.30%

17.60%

14.90%

17.80%

7.60%

6.10%
Less than $10,000
$10,000 to $14,999
$15,000 to $24,999
$25,000 to $34,999
$35,000 to $49,999
$50,000 to $74,999
$75,000 to $99,999
$100,000 to $149,999
$150,000 to $199,999
$200,000 or more

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7 Budget Fundamentals
Preparation
Management has prepared the budget within these parameters and under these key assumptions.

Living Within Its Means
The city should make every effort to keep expenditures within projected revenues and other available funding sources.

Prudent Service Delivery
The city should maintain its established level of core service delivery while ensuring any new services, initiatives, or programs meet objectives and can be funded with new or existing resources.

Prioritizing the Future
The city should review special and major maintenance or capital projects to prioritize funding for only high-priority or essential projects.

Preparing for a Rainy Day
The city should reach and maintain fund reserve levels in accordance to approved City Council policy:
• Reserved general fund balance should be at least 25% of general fund operating expenditures and restricted for emergencies.
• Enterprise funds balances be sufficient to cover three months of operating expenses.

Budget Guide
This budget guide provides an overview of the elements of the budget document.

The budget is the city’s fundamental policy document. It describes the city’s goals and objectives and indicates how resources are allocated to achieve those goals. In addition to its role as a policy document, the budget also serves as a financial plan, an operations guide, and a communication tool.

The City of Sanger keeps track of its activities in self -balancing sets of accounts called funds which are the basic accounting and reporting components in governmental accounting. Funds are designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain functions or activities.

Some funds are established to track activities required by law (i.e., gas tax fund), some fulfill revenue requirements (CDBG, Measure C funds), still others demonstrate prudent administrative practices (internal service funds such as city manager, city clerk, and administrative services).

Budget years run in fiscal year cycles beginning July 1 and ending June 30.

The operating budget is approved and balanced by fund. Some fund balance dollars are reserved for future expenses for several reasons. For example, a portion of s pecial taxes, such as the gas tax, may be reserved and restricted for specific services or purposes such as street improvements. Other reserved balances may be a legal requirement such as a required reserve balance to comply with long-term bond debt covenants.

The city receives many different types of revenue. Some revenues are restricted to certain uses by law; other revenues are payment for a specific service provided to its customers; other revenues come from state and federal agencies; and other revenues are from involuntary taxes like sales tax or property tax. These revenues

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8 are organized and classified by source within the appropriate funds.

Basis of Accounting
The city uses what are known as accounts to organize its resources and to classify the use of those resources within funds and account groups. The operations of each fund are recorded in a separate set of self -balancing ledgers and classified as assets, liabilities, fund equity, revenues, and expenditures (or expenses), as appropriate.

Each fund is classified as either a Governmental, Proprietary, or Fiduciary Fund. Each has its own rules and purposes. The following paragraphs explain these three classifications.

Governmental Fund Types
Governmental funds are used to account for all the city’s general activities (general fund) plus the collection and disbursement of earmarked monies (special revenue funds), the acquisition of or construction of general fixed assets (capital project funds), and the servicing of general long-term debt (debt service funds). The General Fund is used to account for all the activities of the general government not accounted for in another fund.

Proprietary Funds
Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration and the primary intent is to recover the costs of providing the goods and services through user charges.

Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily with the government (internal service funds).

Fiduciary Funds
Fiduciary (or Agency) funds are used to account for assets held on behalf of outside parties in a trustee capacity.

Successor Agency to the Sanger Redevelopment Agency falls within this category.

Basis of Budgeting
The budget is adopted consistent with generally accepted accounting principles as expressed by the Governmental Accounting Standards Board. The budgets of the governmental fund types (general fund, special revenue, capital projects, and debt service) are prepared on a modified-accrual basis. This means expenditures are recorded when the liability is incurred, and revenues are recognized if they are received during the fiscal year or shortly thereafter.

In addition, the city treats encumbrances as expenditures only for budgetary control purposes. Encumbrances open at year -end are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Available expendable resources include beginning fund balance and current year revenues and transfers from other funds.

The basis for establishing the spending plans for the proprietary fund types, internal service funds (administrative services, risk management, and vehicle & equipment), and enterprise funds (water, sewer, and disposal) are on a full-accrual basis. Expenses are recorded when the liability is incurred, and revenues are recognized when the service is provided. Available expendable resources for proprietary funds included beginning working capital, current revenues, and transfers in. Beginning working capital is defined as current assets minus current liabilities, in other words, cash available to pay expenses.

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9 Budget Process
The budget represents the financial plan for the City of Sanger. This document concludes an ongoing process involving input from departments and the public. Budget development is a process begins in November and continues until the budget is adopted by the City Council in June.

Review of Goals
There are several goals associated with preparation and development of the budget. First, the budget is a financial plan and management tool. The document should assist staff in monitoring revenues and expenditures and in evaluation the effectiveness of City activity and services. Second, the budget serves as an important reference document. It should provide staff, City Council and the public with extensive information on the nature and scope of city operations and services.

Department Budget Requests
The Finance Department issues revenue and expenditure budget sheets listing the prior year actual expenditures, current year appropriation amounts and space to input budget requests for the upcoming year. The departments fill out the forms providing sufficient justification for significant changes in revenues or expenditures. All budget requests are returned to the Finance Department.

Budget Review and Analysis
Department budget requests are reviewed by the City Manager, Assistant City Manager/Administrative Services Director, and Department Head to ensure the intent of all budget requests is understood and complete. The budgets are analyzed in various ways , including evaluation of historical expenditure patterns as well as departmental operations. Spending priorities are based on the city’s financial policies and mandated requirements focusing on service levels, c omplying with bond requirements , and the balancing of staffing, supplies and equipment. After the reviews, the management staff make their final adjustments and recommendations for presentation to City Council.

City Council Adoption
In May, the proposed budget is printed and distributed prior to any public hearings. The city may hold additional workshops or conduct community surveys to help identify budget needs or preferences. After receiving input from the public, committees, and staff, the City Council requests any necessary final adjustments before holding a second public hearing to finalize and adopt the budget.

Budget Amendments
Following the adoption of the budget, it is sometimes necessary to amend the budget. Appropriations in the budget may be adjusted by recommendation of the Assistant City Manager/Administrative Services Director and approval by the City Manager when the budget is not increased in total amount. Savings from appropriations in one section of a department budget may be used to fund another section of a department budget. Any increase in appropriations that would increases the total adopted budget must be approve d by the City Council.

Budget Calendar
City management generally follows a budget calendar to ensure the budget is prepared and adopted prior to the end of June. The process involves several groups, including the public through public meetings and hearings.

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10 BUDGET CALENDAR FOR
FY 2024-2025

ACTIVITIES
City Council
City Manager
Admin Services Director
Department Heads
Citizens Oversight Committee
Public
OCT
DEC
JAN
MAR
APR
MAY
JUN
DEC
1 PUBLIC MEETING: City
Council restate goals and
objectives
● ● ● ● ●
2 PUBLIC FORUM:

Presentation on budget
process and community
input.
● ● ●
10 3 PUBLIC FORUM:

Presentation on budget
process and community
input.
● ● ●
24 4 PUBLIC HEARING: FY 2024
Mid-Year Budget Revisions ● ● ● ● 4
5 PUBLIC MEETING:

Community Survey Report ● ● ● 21
6 PUBLIC MEETING: COC
considers budget and grant
program
● ● ● ● 7
7 PUBLIC HEARING:

Preliminary Budget
presentation to and
discussion among City
Council.
● ● ● ● ●
24 8 PUBLIC HEARING:

Preliminary Budget
adoption by City Council
● ● ● ● ● 26
9 PUBLIC HEARING: Final
Budget presentation to and
discussion among City
Council.
● ● ● ● ●
17 10 PUBLIC HEARING: Final
Budget adoption by City
Council
● ● ● ● ● 19

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11 Glossary
The city’s Budget contains specialized and technical terminology that in some cases is unique to public finance and budgeting. This glossary may assist the reader in understanding the terminology.

A
Accrual Basis of Accounting – Revenues are recognized when both measurable and available; expenditures are recorded when services have been substantially performed or goods have been received and the liabilities incurred.

Ad Valorem Taxes (which means “according to its value”) – Commonly referred to as property taxes, are levied on both real and personal property according to the property’s valuation and the tax rate.

Adopted Budget – Revenues and appropriations approved by the City Council in June for the next fiscal year.

Agency Fund – Used to account for assets held by the city in a fiduciary capacity for individuals, government entities and others. Such funds are operated by carrying out the specifications of trust indentures, statues, ordinances, or other governing regulations.

Allocated Costs – An expense charged by one department/division to another for services performed for expenditures of a general nature that are charged to one main account and allocated to other departments/divisions by a specified formula.

Annualize – Taking changes that occurred mid -year and calculating their cost for a full year, for the purpose of preparing an annual budget.

Appropriation – An authorization made by the City Council that permits the city to incur obligations and to make expenditures of resources.

Arbitrage – The interest rate differential that exists when proceeds from a municipal bond – which is tax free and carries a lower yield – are invested in taxable securities with a yield that is higher. The 1986 Tax Reform Act made this practice by municipalities illegal solely as a borrowing tactic, except under certain safe-harbor conditions.

Assessed Valuation – A municipality’s property tax base stated in dollars based on real estate and/or other taxable business property for the purposes of taxation, sometimes expressed as a percent of the full market value of the taxable property within a community.

Asset - Resources owned or held by a government that has monetary value.

Authorized Positions – Employee positions, which are authorized in the adopted budget to be filled during the year.

Available (Undesignated) Fund Balance – This refers to the funds remaining from the prior year that are available for appropriation and expenditures in the current year.

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12 B
Bond – A long term I.O.U. or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects.

Budget – A financial plan for a specific period of time (Fiscal Year) that matches all planned revenues and expenditures with various municipal services.

Budget Amendment – A legal procedure utilized by City staff to revise a budget appropriation. City staff has the prerogative to adjust expenditures within or between departmental budgets. Council approval is required for additional appropriation from fund balance or new revenue sources.

C
Capital Assets – Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.

Capital Improvements – Expenditures related to the acquisition, expansion, or rehabilitation of an element of the government’s physical plant; sometimes referred to as infrastructure.

Capital Improvement Program – A plan for capital expenditures to provide for the acquisition, expansion, or rehabilitation of an element of the city’s physical plant to be incurred over a fixed period of several future years.

Capital Outlay – Expenditures relating to the purchase of equipment, land, and other fixed assets.

Capital Project – Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life. Also called capital improvements.

Capital Reserve – An account used to segregate a portion of the government’s equity to be used for future capital program expenditures. The amount of capital reserve is roughly equal to the government’s annual equipment depreciation and an amount identified as being needed for future capital acquisition.

Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contractual Services – Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements and professional consulting services.

Cost Recovery – The establishment of user fees that are equal to the full cost of providing services.

D
Debt Service – The cost of paying principal and interest on borrowed money according to a predetermined paying schedule.

Dedicated Tax – A tax levied to support a specific government program or purpose.

Deficit – The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period.

Department – A major administrative segment of the city that indicates overall management responsibility for an operation or a group of related operations within a functional area.

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13 Depreciation – Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence.

Development-related Fees – Those fees and charges generated by building, development, and growth in a community. Included are building and street permits, development review fees, and zoning, planning and subdivision fees
Division – A unit or organization that reports to a department.

E
Employee Benefits – Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government’s shares of costs for Social Security and the various pensions, medical and life insurance plans.

Encumbrance – Obligations in the form of purchase orders, contracts or salary commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.

Enterprise Fund – A fund established to account for activities that are financed and operated in a manner similar to private business enterprises, where costs of providing services to the public are recovered through user fees.

The City of Sanger includes four enterprise funds which are the water utility, sewer utility, disposal service and ambulance service.

Expenditures – Utilization of fund resources. Expenditures include operating expenses, debt service and capital outlays.

Expenditure Category – A basis for distinguishing types of expenditures. The major expenditure categories used by the City of Sanger are salaries and benefits, services, supplies, capital outlay, debt service/other (allocated costs).

Expense – Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.

F
Financial Strategies – Method or means to guide the city in making financial decisions and to insure a secure financial future. Financial strategies are fundamental policy guidelines regarding specific financial issues that are accompanied by an implementation plan.

Fiscal Year – A twelve -month time period signifying the beginning and ending period for recording financial transactions. The City of Sanger has specified July 1 through June 30 as its fiscal year.

Fixed Assets – Assets of long -term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.

Full-time Equivalent Positions (FTE) – A part-time position converted to the decimal equivalent of a full -time position based on 2080 hours per year. A half time position would be entered as .5 and would represent 1040 hours. If a position is required for only 900 hours during the year, then the equivalent FTE is derived by dividing 900 by 2080 and computed as an FTE value of .43.

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14 Fund – A fiscal and accounting entity for which the recording of financial transactions is made for the purpose of carrying on specific activities in accordance with the requirements placed upon the use of financial resources.

Fund Balance – The equity (assets minus liabilities) of a governmental fund and fiduciary fund types. However, for budgeting purposes, a working capital definition of current assets minus current liabilities is used for the computations.

G
General Fund – A fund used to account for the major operating revenues and expenditures of the city, except for those financial resources that are required to be accounted for in another fund category. General Fund revenues are derived primarily from property and other taxes.

General Obligation (G.O.) Bond – A bond secured by a pledge of the issuer’s taxing powers (limited or unlimited).

More commonly the general obligation bonds of local governments are paid from ad valorem property taxes and other general revenues. Considered the most secure of all munici pal debt. Limited by Proposition 13 to debt authorized by two-thirds vote in the case of local governments or a simple majority for State issuance.

Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards of and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules and procedures necessary to define accepted acco unting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.

Goal – Broad mission statements which define the purpose of a department.

Governmental Funds – Typically used to account for tax -supported (governmental) activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Funds.

I
Infrastructure – The physical assets of a government (e.g., streets, water, sewer, public buildings and parks).

Internal Service Fund – A fund used to account for the services provided by one department to other departments on a cost -reimbursement basis. In the City of Sanger this includes the City Manager, City Clerk/Personnel, Administrative Services, Fuel charges and Risk management.

Line-item Budget – A budget prepared along departmental lines that focuses on what is to be purchased by department.

M
Materials and Supplies – Expendable materials and operating supplies necessary to conduct departmental operations.

Measure C – Countywide ½ cent sales tax imposed in Fresno County for transportation for twenty years.

Measure S – The ¾ cent sales tax imposed by the city to fund Police, Fire, Paramedic, 9-1-1 Emergency and Gang Prevention/Intervention. It was approved by the voters in February 2008 for ten years.

Mello-Roos Bond – The Mello-Roos (named after its legislative sponsors) Community Facilities District Act of 1982 established a method where by almost every municipal subdivision of the state may form a special, separate district to finance a long list of public faciliti es by the sale of bonds and finance certain public services on a pay -

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15 as-you-go basis. These Community Facilities Districts are formed and bond issues authorized by a two-thirds vote of the property owners in the district. Typically, the only voters in a district are one or more real estate developers who own or have an option on all of the land in the district.

These land-based financings were nicknamed “dirt bonds” by the Bond Advisor years go. Bonds are sold to finance facilities that can include schools, parks, libraries, public utilities and other forms of infrastructure. The Districts may provide public services that include police and fire protection, recreation programs, area maintenance, library services, flood and storm damage. Bonded debt service and/or the public services are paid for by special taxes levied on the real property within the district. As the developer subdivides and sells of the land the new property owner assumes the tax burden. (Tax delinquencies can led to fines and penalties and ultimately foreclosure and sale. The ultimate security for Mello -Roos bonds is the value of the real propert y being taxed, consequently a provision in the law requires the appraised value of the land to be three times the bonded debt. Recent foreclosure sales have cast doubts on the skills of the appraisers and underscore the risk of some of this debt when a sev ere real estate slump affects developers)
Modified Accrual Basis – The accrual basis of accounting where revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. All governmental funds and agency funds are accounted for using the modified accrual basis.

O
Objectives – A simply stated, readily measurable statement of aim or expected accomplishments with the fiscal year. A good statement of objective should imply a specific standard of performance for a given program or stated goal.

Operating Expenses – The cost of personnel, materials and equipment required for a department to function.

Operating Revenue – Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.

P
Performance Indicators – Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs.

Performance Measure – Data collected to determine how effective or efficient a program is in achieving its objectives.

Personnel Services – Expenditures for salaries, wages, and fringe benefits of a government’s employees.

Program – A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.

Program Performance Budget – A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup.

Each program has an identifiable service or output and objectives to effectively provide the service. Performance indicators measure the effectiveness and efficiency of providing the service by the program.

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16 Redevelopment Agency – A legislatively established subdivision of government established to revitalize blighted and economically depressed areas of a community and to promote economic growth. Tax Allocation bonds are issued to pay the cost of land and building acquisition and their redevelopment and are paid by the incremental increase in property tax revenues produced by the increase assessed value of the area after redevelopment.

Redevelopment Agencies may also sell Housing Mortgage Revenue Bonds to finance housing units within the area, 20% of which must be for low-cost housing.

Reserve – An account used to designate a portion of the fund balance for a specific future use and is therefore, not available for general appropriation.

Resolution – A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or a statute.

Revenue – Increases in fund resources. Revenue includes income from user fees, taxes, permits and other sources.

S
Section – A unit or organization that reports to a division.

Self-Supporting Activities – An enterprise activity where all service costs (including principal and interest debt payments) are covered solely from the earnings of the enterprise.

Special Revenue Funds – Used to account for revenue derived from specific taxes or other earmarked revenue sources (other than expendable trusts or for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes.

Subsidy – Supplemental resources provided to ensure adequate funding when anticipated expenditures exceed revenues.

Supplemental Appropriation – An additional appropriation made by the governing body after the budget year has started.

T
Tax Levy – The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.

Taxes – Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for the current or permanent benefit, such as special assessments.

Transfer In/Out – Amounts transferred from one fund to another to assist in financing the services for the recipient fund.

U
Unencumbered Balance – The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes.

User Fees –Payments made by users or customers of publicly provided services that benefit specific individuals.

These services exhibit “public good” characteristics. Examples of user fees are fees paid for recreational activities or building fees.

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17 Fund Descriptions
Funds are classified as Governmental Funds, Proprietary Funds, or Fiduciary Funds. Funds are then sub- categorized as General Fund, Internal Services Funds, Special Revenue Funds, Enterprise Funds, and Agency Funds. The Funds are color-coded to correspond to color coding in the financial section of the budget.

Governmental Funds
101 – General Fund
The General fund is the city’s general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue.
712 – Administrative Services
This internal service fund is used to account for the city manager, city clerk and finance departments which include acquisition, replacement and support services for both computer hardware and software. 721 – Equipment & Fuel
This fund is used to account for bulk gasoline purchases and consumption by City departments. 731 – Risk Management
This fund is used to account for the city’s self-insured worker’s compensation and liability programs. 202 – Measure C Extension – Pedestrian
This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
203 – Measure C Extension – Bicycle
This fund is used to account for the bicycle lane or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years. 204 – Urban & Multibenefit Drought Relief Grant
This fund is used for the Urban and Multibenefit drought Relief Grant Program for well #22. 206 – Measure C Extension – ADA
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 ½ cent transportation sales tax imposed in Fresno County for twenty years. 207 – Measure C Extension – Street
This fund is used for street maintenance and street improvements that address the aging street and road system. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
208 – Measure S
This fund is used to account for the ¾ cent Sales Tax imposed by the city to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/Intervention Services.
211 – Gas Tax
This fund is used to account for receipts and expenditures of monies apportioned 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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18 212 – Local TDA / Article 8 Streets
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). 213 – Local TDA / Article 3 Pedestrian & Bicycle
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).
215 – Measure C Street Maintenance
This is the original Measure C fund and was in effect from 1986 through 2006. This fund is used for street maintenance and street improvements that address the aging street and road system and has the same funding mechanism. It is only used now to complete the Academy Avenue project. 216 – Measure C Extension – Flexible
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 ½ cent transportation sales tax imposed in Fresno County for twenty years.
217 – Transportation Equity Act (TEA) 21
This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment.
221 – Developers Fee
These funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.
225 – Air Quality Projects
This fund is used to account for clean air fees collected by the State and distributed by the California Air Quality Management District for clean air projects.
228 – Asset Forfeiture
This fund is used for the collection and use of asset forfeiture managed by the police department. 229 – State Water Resource Control Board: CWWAP
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.
231 – State Water Resource Control Board
Funding from the Department of Water Resources for the City’s Well # 19 241 – Landscape / Lighting District No. 1
This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.
244 – Landscape / Lighting District No. 2
This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.

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19 251 – Community Development Block Grant
This fund accounts for the approved projects that have been funded by federal Community Development Block Grant fund received through county funding.
252 – Area Agency on Aging Grant
Federal funding for providing outreach and site management services to older residents in Sanger. Services include meals and information support.
255 – Local Public Safety Funds
This fund is used to account for the revenues from Proposition 172, a 1993 measure which collects a ½ cent sales tax for local public safety.
256 – Supplemental Law Enforcement
This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides front line municipal police services including anti-gang and community crime prevention programs. 261 – Community Facilities District 2005-1
This fund accounts for the Community Facilities 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. 271 – Bulletproof Vest Program
This fund accounts for Federal funds received to assist with the purchase of bulletproof vests. 274 – State Homeland Security Grant
This fund accounts for Federal funds to assist the Fire Department. The grant reimburses the city for training, equipment, and supply costs.
275 – SJVAPCD Grant
San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.
280 – Cal OES Grants
This fund accounts 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 passthrough entity for FMA disaster relief funds as they get distributed to the city. 283 – Cal Home / Begin Program
This fund accounts for the California Department of Housing and Community Development grant to provide first-time low-income homebuyers down payment assistance and low-income homeowners rehabilitation assistance.
284 – Clean CA Local Grant Program
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. 285 – CalRecycle Grants
CalRecycle City/County Payment Program funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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20 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.

290 – EDA Grant
This grant accounts for the water tank project funded by the Economic Development Agency. 296 –American Rescue Plan Act
This fund accounts for the funds the city receives from the American Rescue Plan Act. 297 –Private Grants
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.

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.
298 – State Grants
This fund supports the School Resource Officer in efforts to prevent tobacco use among K-12 students, and the Great Plates Delivered Program (State share).
299 – Federal Grants
This fund is provided by the Department of Homeland Security. The fund is used by fire department to conduct physical exams and cancer screenings. It is also used for the Great Plates Delivered Program (Federal share).

Proprietary Enterprise Funds
611 – Water
Accounts for the financial activity relative to construction, maintenance and repairs of the city’s water delivery system.
621 – Sewer (Wastewater)
Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system. 631 – Disposal
Accounts for activities related to refuse collections, street sweeping and recycling services.

Fiduciary Agency Funds
381 – Successor Agency to Sanger RDA
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.
383 – South Kings Groundwater Sustainability
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.

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21 486 – Sanger Housing Authority
This fund accounts for debt held by the Sanger Housing Authority. 487 – Sanger Financing Authority
This fund accounts for debt held by the Sanger Financing Authority.

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22 City Council
Members
The City Council consists of five elected members. The position of Mayor is elected at large. The appointment of the Mayor Pro Tem changes every other year in December and is decided by a vote of the five council members.

Title Name Elected by Term Exp.
❶ Mayor Frank Gonzalez At Large Nov 2028
❷ Mayor Pro Tem Daniel Martinez District 3 Nov 2028
❸ Council Member Esmeralda Hurtado District 1 Nov 2028
❹ Council Member Dolores Melendez District 2 Nov 2026
❺ Council Member Michael Montelongo District 4 Nov 2026 ❸ ❷ ❶ ❹ ❺

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23 Core Values
The City Council establishes the core values for the city. These values, complemented by the integrity and personal beliefs of staff members, guide the actions of city staff and leadership.

Organizational Chart
Accountability Ethical Professionalism Responsiveness Respectful Service-oriented
with a “Can-do
Attitude”
Transparency Visionary
Sanger
Residents
City
Council
City
Attorney
City
Manager
Admin Services
Accounting
Business
License
Finance
Technology
Utility Billing
Personnel
Risk
Management
Community
Development
Building
Code
Enforcement
Economic
Development
Engineering
Planning
Fire
Ambulance
Emergency
Medical
Fire
City Clerk Police Public Works
Community
Services
Facilities
Parks
Streets
Disposal
Water
Sewer
Recreation

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24 Accomplishments in FY 202-2024
The Sanger City Council established a source of $800,000 funding for council directed initiatives intended to draw from balances in the general fund and directly support requests from constituents in their districts . These investments are intended to achieve longer term priorities and cross multiple years of investment. Below is a list of items directly supported by these initiative funds:
• Direct Support for Applying and Managing Grants
• Faller Softball Field and Concession Stand
• Veterans Park Splashpad
• Church/Reagan Stop Signs
• Beacon Crosswalks (Annadale/Lily, 10th/Greenwood, Academy/8th) • Greenwood Basketball Court
• Kelly Park Picnic Area and Walking Path
• Downtown Revitalization
• Boxing Ring
• Other City events (Veterans Parade, Women History Month etc.)

Objectives for FY 2024-2025
The City Council has prioritized continuation of its objectives below. These initiatives are crucial to enhancing our community’s essential services and ensuring sustainable growth for the future.

Budget Requests
• Contribution from the General Fund to the Water Fund to maintain utility discounts and stay in compliance with Prop 218.
• Additional Training/Workshops/ Meetings budget

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27 City Manager
Description
The City Manager is an appointed office established by the Sanger Municipal Code and under the laws of the State of California. The City Manager is appointed by the City Council to serve as the city’s chief administrative officer.

The City Manager is responsible for administering all operations, finances, activities, and projects consistent with City Council policy directives and applicable municipal, state, and federal laws.

The City Manager reports to the City Council, is responsible for the day-to-day operation of the city and provides the Council with recommendations for policies. The City Manager administers the policies developed by the Council and works with each department to ensure that the policies are carried out.

The City Manager appoints and removes all employees on the recommendation of the various department heads and/or demises department heads on his/her own evaluation.

The City Manager coordinates the development and provides administrative control over the annual city budget and monthly expenditures. Among the City Manager’s direct responsibilities is personnel, which is managed by the City Clerk. The City Manager is also the Director of the Successor Agency (formerly, Redevelopment Agency) whose role is to unwind the obligations of the former RDA.

The City Manager’s Office also provides administrative support to the City Council, Public Works, Community and Economic Development and the Graffiti Hotline.

Accomplishments in FY 2023-2024
• Reorganized multiple departments.
o Public Works
o Administrative Services

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28 ▪ Finance
▪ Personnel
• Enhanced Infrastructure Financing District (EIFD) for the purpose of funding North Academy infrastructure improvements was finalized.
• Coordinating with the State Water Resources Control Board on waste discharge operations. • Started process to rebuild Wastewater Treatment plant. • Reestablishing good communications with local businesses and residents. o Open door policy
o City Manager Roundtables
• Submitted data for 2022 audit.

Objectives for FY 2024-2025
• EDA grant submittal for Northern annexation.
• Pass Public Safety Measure R (Previously Measure S) continuance. • Master Plan for Parks and Recreation.
• Pursue Master Plan of North Academy and Northern Growth area. • Get wells 19 and 22 online.
o Plan for new well in North annexation area.
• Finalize purchase/design of new 10-acre Sports Park.
• Fire Station Remodel.
• Award contract for new dispatch center.
• Continue to make repairs and get compliant with wastewater discharge requirements. • Bring back full-time code enforcement.
• Complete 2022, 2023 and 2024 audits.
• Execute council approved CIP.
• Complete city-wide class and compensation study.
• Complete and pass updated Master Fees and Development Impact Fees. • Finalize Industrial pretreatment policy and update City Ordinance.

Budget Requests
• The Department’s budget request is a status quo budget.

Pending Issues and Policy Considerations
While taking a conservative approach on spending to minimize the deficit and return to balanced budget, to continue to provide top-notch municipal services, while implementing critical infrastructure projects and continuing to plan for the future. Programs need to be evaluated for general fund impact. Increased staffing in Community Development (code enforcement) and EMS are appropriate but needs exist as well in the Police Department and Public Works as well. Results from Measure R campaign will impact future hiring and project implementation base on outcome. Well site development and Sewer infrastructure projects continue to be funded, but the needs are many.

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29 Contacts
Nathan Olson – City Manager ([email protected]) Michelle Speer – Assistant City Manager ([email protected]) Corina Tamez – Executive Assistant to the City Manager ([email protected])

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30 City Clerk
Mission Statement
City Clerk
To strengthen public trust in government and facilitate the democratic process by administering impartial and ethical elections; supporting the legislative process and furthering transparency, openness, and community participation; and maintaining essential city records.

Description
City Clerk
The City Clerk’s Office is a public-service department that maintains a complete and accurate record of City Council proceedings; preserves official city records; serves as Elections Officer, and provides prompt and courteous service to citizens, City Council and city staff. The City Clerk is responsible for the preparation, reproduction distribution and archiving of City Council agendas, agenda packet materials, documents, and minutes. The City Clerk manages public inquiries and relationships and arrange s ceremonial and official functions. The City Clerk assists in the administration of risk exposure reduction and participates on the Central Valley Risk Management Authority (CSJVRMA) Board of Directors as an alternate board member.

Accomplishments in FY 2023-2024
• Codified adopted ordinances into the City of Sanger’s Municipal Code. • Maintained the official records of the city, including resolutions and ordinances. • Provided support services to the City Council, City Manager, and department leadership. • Coordinated all City Council meetings and Citizen’s Oversight Committee meetings and prepared minutes.

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31 • Responded to 104 public records requests.
• Served as Filing Officer for the 2024 FPPC Form 700 Statement of Economic Interest.

Objectives for FY 2024-2025
• Provide public records requests in a coordinated and timely manner on behalf of the entire city. • Maintain an accurate record of City Council actions: Minutes, ordinances, resolutions, and agreements. • Coordinate mandatory ethics training for employees and city officials. • Provide customer-oriented personnel services to all employees and city departments. • Review of the City’s records retention policy
Budget Requests
• The Department’s budget request is a status quo budget.

Pending Issues and Policy Considerations
• Update Personnel Policies & Procedures
Contacts
Corina Tamez – City Clerk ([email protected])

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32 Administrative Services - Human Resources

Mission Statement
Human Resources
To effectively administer the City of Sanger’s personnel policies and regulations and provide quality personnel support services to city departments.

Description
Human Resources
The Human Resources D ivision is responsible for all aspects relating to the efficient operation of the city’s personnel system including employee and employer relations, classification and compensation, training and development, administrative services, recruitment and selection, lab or relations and counseling.

Accomplishments in FY 2023-2024
• Received 16 claims for damages and provided support services to AIMS for processing. • Provided support services to employees in relation to benefits. • Conducted 38 recruitments of vacant and newly authorized positions. • Conducted labor negotiations with Sanger Police Officers Association, Sanger Firefighters Association, Sanger General Employees Organization, Sanger Middle Management Organization and Stationary Engineers Local 39.
• Coordinated harassment prevention training for non-supervisory employees, supervisors, and elected officials.
• Initiated a city-wide Classification and Compensation Study.

Objectives for FY 2024-2025
• Coordinate mandatory ethics training for employees and city officials. • Provide customer-oriented personnel services to all employees and city departments.

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33 • Promote training programs/workshops available to employees through LCW and CSJVRMA. • Maintain cooperative employee relations among management, employees, and employee bargaining groups.
• Complete the city-wide Classification and Compensation Study. • Conduct the Annual Open Enrollment of the City’s health plan. • Initiate an update of the City’s Personnel & Procedures Policies. • Update administrative policies as needed.
• Begin implementation of new ERP.

Budget Requests
• One time budget request for the comprehensive compensation study and administrative policy review. • 2 FTEs for Finance Manager and HR Analyst
Pending Issues and Policy Considerations
• Review of current recruitment process.
• Review of current Employee Recognition Policy.
• Review of all current documents related to personnel functions.

Contacts
Michelle Speer – Assistant City Manager ([email protected]) Amanda Champion – Human Resources Manager ([email protected]) Sierra Delgado – Human Resources Analyst ([email protected])

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34 Administrative Services - Finance
Mission Statement
The Administrative Services Department provides timely, accurate, and customer-centric financial information and services to elected officials, city departments, and the public at large in an honorable and friendly manner.

Description
The Administrative Services department is responsible for the financial administration and information systems of the City of Sanger and the City of Sanger as Successor Agency to the Sanger Redevelopment Agency. The department provides the following services:
• Operation and maintenance of the general accounting systems with the Eden accounting software system. • Budget preparation and compliance.
• Purchasing support for all departments.
• Researching and preparing reports on special fiscal matters. • Collection of revenues, including business licenses, dog license fees, utility service charges (water, wastewater, and disposal), ambulance services, and miscellaneous charges. • Disbursements for accounts payable and payroll.
• Treasury management and annual review of the city’s investment policy. • Providing general services, including payroll administration, budget administration, and preparation of various finance-related reports including financial statements for bonding activities and preparation of the state controller reports for the city and the redevelopment agency. • Providing administration of risk exposure reduction.

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35 Accomplishments in FY 2023-2024
• Hosted two public budget workshops to gather public opinion for budget development. • Modernize City Hall and Council Chambers A/V infrastructure. • Migrate Office Software to Office 365.
• Created a Finance Manager position to assist with the day-to-day operations of the department. • Position reclass of Management Analyst position to an Administrative Analyst position to focus and support on budget development and grant management.
• Resumed shut offs for commercial accounts.

Objectives for FY 2024-2025
• Achieving completion of FY2022, FY2023 and FY2024 Audits. • Resume shut offs for residential utility accounts.
• Internal policies update and revisions.
• Provide Monthly Treasurer's Report to the Council.
• Update Investment policy and strategy.
• Implement Executime Timesheets city-wide.
• Start meetings with ERP solution providers to jump-start preparation for the upcoming transition. • Continue to improve customer service to the public, other agencies, and city departments.

Budget Requests
• Support to accomplish the audits. (Price Page contract, Audit fees and additional MUNCPA Fee for FY22) • New investment management firm Optimize Contract.
• Pre-implementation cost under Tyler Technologies for the ERP Contract.

Pending Issues and Policy Considerations
• Administrative Services is preparing for the transition from the EDEN ERP system, which will lose support in March 2027. The department is focusing on archiving data and planning the implementation of a new system. • Delayed audits for FY2022 and FY2023.

Contacts
Michelle Speer – Administrative Services Director ([email protected]) Karla Camarena – Finance Manager ([email protected]) Leica Wahl – Administrative Analyst ([email protected])

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36 Community Development

Mission Statement
The mission of the Community Development Department is to guide the physical and economic development of the city in a manner that will result in a safe and attractive place that supports positive social and economic growth consistent with the goals of the City Council, the General Plan, and the Sanger municipal code.

Description
The Community Development Department includes these divisions:
• Planning
• Building
• Engineering
• Economic Development
• Code Enforcement

The Community Development Department employs the services of a Director, Senior Planner, Program Technicians, contracted Building Official, contracted Building Inspectors, contracted City Engineer, and Code Enforcement Officers.

The Department:
• Promotes and facilitates economic development projects. • Provides current and advanced planning functions, including updates to the General Plan and Specific Plans. • Facilitates new subdivision mapping and annexations.

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37 • Processes land use and zoning applications consistent with adopted development standards. • Administers and enforces city codes and land use laws. • Administers and enforces building codes for private and public construction projects. • Reviews and approves proposed projects and construction plans, and issues building permits for construction.
• Provides engineering and construction inspection services for public infrastructures.

Accomplishments in FY 2023-2024
• Processed and closed 270 code enforcement cases.
• Received 43 land use entitlement applications. Completed processing of 39 land use entitlement applications.
o Preliminary Project Review (9)
o Site Plan Review (20)
o Conditional Use Permit (2)
o Director Review (1)
o Lot Line Adjustment (4)
o Tentative Parcel Map (2)
o Final Parcel Map (2)
o Variance (2)
o Zoning Ordinance/Map Amendment (5)
• Issued 733 building permits.
• Issued permits for 25 new single-family homes and 72 multiple-family homes. • Issued permits for 4 ADUs (Accessory Dwelling Units). • Issued permits for 5 new commercial and industrial buildings. • Commenced construction of DR Horton, Serenade Subdivision, Phase II (remainder of new 135 lot subdivision).
• Establishments Opened:
o Harbor Freight
o Chipotle
o Starbuck’s (second location)
o Oil Changers
• Completed annexation of 100+ acre, San Joaquin Valley Home, Subdivision. • Attended ICSC, met with hotel groups, retailers, and economic development service providers. • Completed Surplus Land Compliance Process and have commenced sales of properties located within Kings River Technology Park.

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38 • Completed the Draft 6th Cycle Multi-Jurisdictional Housing Element Update. • Awarded and encumbered $53,000 ($32,000 disbursed) Façade Grant funds for 9 properties.

Objectives for FY 2024-2025
• Recruit additional retail and industrial businesses to locate in Sanger. • Complete Parks & Recreation Master Plan.
• Complete construction of sanger retail center – Surf-Thru. • Complete construction of 7th Street business offices. • Complete construction of Jensen Avenue & Greenwood Avenue dentist offices. • Attain State of California, Department of Housing & Community Development compliance for 6th Cycle Multi-Jurisdictional Housing Element update.
• Complete surplus land sales for Kings River Technology Park. • Plan for update of Transient Occupancy Tax (TOT).
• Complete entitlements for Newmark Village II – 72-unit Multiple Family Affordable Housing Project. • Complete Final Map for San Joaquin Valley Homes, 490 lot Somerset Subdivision. • Complete purchase of 10- acre park site in San Joaquin Valley Home, Somerset Subdivision. • Attended ICSC, met with hotel groups, retailers, and economic development service providers.

Budget Requests
• Increase in professional services to fund the ff:
o CSG
o Contract Planner
o Economic development services
• Trainings/Workshop/Meetings for new hires.
• Economic development services for retail strategies

Pending Issues and Policy Considerations
Continue to evaluate various tools for development of the North Academy Area Annexation, and funding sources to address the need for infrastructure in the North Academy area. Those tools could include an EDA grant application and the Enhanced Infrastructure Finance District. The establishment of infrastructure in the North Academy area will encourage commercial development through shovel ready projects, providing more options to developers interested in the area.

Contacts
David Brletic – Community Development Director ([email protected]) Derek Sylvester – Senior Planner (Derek.Sylvester @ci.sanger.ca.us) Carlos Tovar – Building Official ([email protected])

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39 Police

Mission Statement
The mission of the Sanger Police Department is to serve the community in a compassionate and professional manner, striving for excellence, while maintaining the utmost in human dignity to strengthen public trust.

Description
Department personnel perform patrols in the community with the goal of preventing & deterring crime; enforce local, state, and federal laws; respond to crimes in progress and other public safety concerns and emergencies; identify and arrest violators; perform professional investigations of all crime and deliver high quality services to residents of community.

Accomplishments in FY 2023-2024
• 33% reduction in report crime through June 30th (compared to first 6 months of 2023) • Placed an Officer on the Multi-Agency Gang Enforcement Consortium (MAGEC) • Achieved Highest Staffing levels for sworn personnel in Department history. • Expanded Video Policing coverage, adding cameras to the Intersections of Bethal @ Church Ave and Newmark @ North Ave, and a City Hall Finance Department front counter. • Added an additional Animal Control Officer (ACO) to provide service 7-days a week. • Sponsored the Department’s first-ever Police Cadet in the Fresno City College Police Academy • Continued expansion of the Police Explorer Program, increasing participants from 3 (2021) to 25 in 2024 • Completed, submitted, and was awarded a Federal COPS Grant, funding an additional sworn officer position. • Completed Feasibility Study and Preliminary design work on Police Communication Center • First graduate (Commander Jason Boust) in Department history of the prestigious POST Command College • First graduate (Sergeant Jeff Bise) in Department history of the POST Supervisory Leadership Institute • Implemented performance evaluation preparation software to standardize employee evaluation process.

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40 Objectives for FY 2024-2025
• Continue to develop plans for a new police communications center. • Expand department Police Explorer Program
• Reduce reported crime by 5%.
• Fill remaining vacancies to best serve the community. • Develop and implement a non-school based restorative justice program. • Continue to work to decrease gang activity within the city. • Continue work with city leaders and multiple allied agencies through the Homelessness Work Group Initiative to find ways to reduce homelessness in Sanger. • Continue expansion of department surveillance cameras to better assist in solving crimes.

Budget Requests
• Increase in Professional services to cover pre-employment screening expenses • Additional budget to cover drug/alcohol testing for DUI arrests. • Additional one-time cost budget for surveillance cameras and patrol car • 1 FTE Sworn Police Officer under Measure S

Pending Issues and Policy Considerations
Due to the increased mandates from POST regarding training for new officers, managing staffing levels while providing mandatory training will be a challenge. The exploration of alternative work schedules, as well has seeking more “train-the-trainer” courses to allow for in-house training will be examined.

Contacts
Emergency – 9-1-1
Non-Emergency – Front Desk (559) 875-8522

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41 Fire & Emergency Services

Mission Statement
The Fire Department’s purpose is to provide rapid mitigation of fire, rescue and medical emergencies with compassion, integrity, and respect for our customers. We will maintain a safe community with quality public education, a comprehensive fire prevention program and through the professional development of our personnel.

Description
The Fire Department provides the following services to the citizens of Sanger:
• Suppresses fire through the utilization of modern firefighting techniques. • Provides the highest level of emergency medical services by maintaining advanced life support (ALS) operations using ALS ambulances and fire engines.
• Enforces state and local codes and ordinances through comprehensive inspections of commercial, educational, and public assembly facilities.
• Provides administrative direction, coordination and information for all fire department programs and operations.
• Determines the cause and origin of all fires and provides investigative follow-up utilizing modern and innovative techniques to arrive at a reasonable conclusion. • Maintains the Fire Department’s equipment in optimum condition for readiness of response at all times. • Provides training to all City Departments and to the community in the areas of fire safety and prevention, injury prevention, disaster preparedness and cardiopulmonary resuscitation. • Provides young fire academy graduates an avenue to complete their Firefighter I Certification while gaining knowledge and experience in the fire service through ride-alongs (responding to incidents), training/education, and performing work details with fire department personnel.

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42 Accomplishments in FY 2023-2024
• Maintained fleet readiness and normal response operational capabilities. • Reimplemented the Fire Department’s EMT and Paramedic Non -Safety program by hiring four non - suppression personnel.
• Continued to over-perform in ambulance billing revenues with the Intergovernmental Transfer (IGT) Program, the Ground Emergency Medical Transportation (GEMT) program and with in-house ambulance billing. • Completed research and replaced the Fire Department’s self -contained breathing apparatus as part of the Measure “S” ten-year expenditure plan.
• Awarded $6,200 through the State Homeland Security Grant program for the purposes of obtaining thermal imaging cameras.
• Awarded $30,000 through the California Fire Foundation for the purposes of purchasing wildland firefighting personal protective equipment.

Objectives for FY 2024-2025
• Begin the renovation and new construction of the current Fire Station for the future delivery of fire and emergency medical services in Sanger.
• Consider a community -focused Strategic Plan for the Fire Department to assist in prioritizing Department initiatives and budgeting for initiatives.
• Continue to engage the public with high -quality fire and life safety education, including classes in CPR, the Junior Fire Marshal program, the Fall and Fire Protection for Seniors program, Firefighters in Safety Education Program, Community Emergency Response Team training and school tours and demonstrations. • Continue to maintain response times within the City to 6 minutes from the time the unit is alerted to the time the unit arrives on scene at least 95% of the time.
• Evaluate the Fire Department’s response to cardiac -related events within the City to determine and study survivability odds from sudden death and develop potential solutions to increase those odds.

Budget Requests
• Adding staff limited by Measure S long-term funding and stabilized revenues from IGT and PP-GEMT. • Adopting 2.0 FTE of requested 4.0 FTE non-safety personnel funded by increases in PP-GEMT and IGT revenue. • Requested 1.0 FTE Administrative Captain funded by general fund and ambulance revenue. • Requested 1.0 FTE Billing Clerk funded by offset of part-time billing clerk and ambulance revenue. • Additional budget to cover fire station remodel costs in addition to the fire station remodel bond. • New SCBA Refill Machine
• 1.0 FTE Fire Fighter under Measure S
• Additional budget for ambulance and fire truck

Pending Issues and Policy Considerations
• The annexation of the Academy Avenue and Highway 180 intersection likely will increase call volume and fire prevention duties.

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43 • Increases in economic and community development with new businesses and residential areas will necessitate increases in Fire Department staffing and emergency resource deployment models. • The utilization of the ambulance revenue IGT program necessitates an ability for the city to maintain an adequate cash flow so that Federal and State monies can be drawn down for reimbursement.

Contacts
Emergency – 9-1-1
Non-Emergency – 559-875-6568

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44 Recreation Division

Mission Statement
The City of Sanger Recreation Division is committed to providing citizens with a wide variety of recreational opportunities supported by our parks, personnel, and facilities. Our goal is to deliver superior programs and services that meet the needs of the community in a cost-effective manner.

Description
• Offer sports programs & special interest activities for children ages 12 months to 18 years old, which will include but is not limited to Tiny Tots Sports Development, Junior Giants Baseball, Girls Softball, Youth Basketball, Boxing Club, Swimming lessons, the Skate Park, Gymnastics, and other enrichment classes. • Provide overall coordination and management for the City’s community special events and recreation service programs.
• Provide building and park rentals for the use of recreation facilities by the general public, School District and local non-profit groups.
• Provide a broad spectrum of programs and services to meet the needs and interests of Sanger senior citizens and to provide special programs for the moderate-and-lower income senior population. • Meet the swimming and other aquatic needs of both youth and adults.

Accomplishments in FY 2023-2024
• Held the 27th Annual Blossom Trail Run, which exceeded over 1,300 runners (highest registration to date).

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45 • Facilitate Junior Giant’s (21 st season), with over 250 participants. Junior Giants is a free baseball/softball program that runs from June - August.
• Sanger Youth Basketball program was successful in hosting a skills session & draft for the 12 -14 age group.

The league expanded to eight weeks from six weeks, and the program reached 38 teams (32 teams previous season).
• Hosted “Movies in the Park” series at the Sanger Community Center Park. • The Tiny Tots Sports program was offered for boys and girls ages 3-5. • Coordinated with volunteers and PG&E to operate the Sanger Cooling Center at the City Annex. • Coordinated with volunteers to host the Sanger Warming Center at the Sanger Community Center. • Collaborated with local groups to distribute free school supplies to over 300 kids. • Held a two-day boxing event at the Sanger Community Center. • Sanger Senior Center saw increased averages that has prompted adding additional staff. • Restriped John F. Kennedy Park basketball courts.
• Sold out Senior Cinco de Mayo luncheon for third consecutive year. • Expanded aquatic offerings with lap swim and drop-in swim lessons.

Objectives for FY 2024-2025
• Coordinate a teen recreation and outreach program, such as reestablishing the Sanger Youth Council. • Provide recreation, fitness, and educational programming and special events at the Sanger Senior Center and City Facilities.
• Resume and Expand ‘Open Gym’ sports by providing new activities such as pickleball and horseshoes to the rotation of Basketball, Volleyball, and Futsal.
• Provide special interest classes for adults, which will include but are not limited to Aerobics, Yoga, Zumba, Karate, and Boxing.
• Expand the aquatics program to host lap swim, special interest days, and semi-private classes. • Coordinate the use of the Sanger Community Pool by the School District and by the community (i.e., recreation swim & private pool parties).
• Work with the Boys and Girls Club to expand and create new, exciting, and hip recreational opportunities hosted at the Sanger Community Center and local parks.
• Continue to expand recreation activities through contracted classes and instructors. • Capitalize on working relationships with volunteer groups, the Chamber of Commerce, Sanger Unified School District, and other community members to leverage resources to offer the community the best possible recreational experiences.
• Expand youth league season to eight weeks from the traditional six weeks.

Budget Requests
• The Recreation Division budget request is relatively status quo as there are no material operational changes.

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46 • 1.0 FTE Parks and Recreation Director

Pending Issues and Policy Considerations
There are no pending issues or policy considerations.

Contacts
Nathan Olson – City Manager ([email protected]) Joaquin Zamora – Recreation Supervisor ([email protected])

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47 Public Works – Parks Division

Mission Statement
The mission of the Park Division is to effectively provide the citizens and visitors of Sanger with safe, well- maintained parks, trails, and green spaces in a cost-effective manner.

Description
• Making the most effective use of limited resources and services, protecting the public interest and guarding against unrealistic expectations.
• Supporting and enhancing recreation programs and the general use of our parks and trails. • Continuing to partner with volunteers, community groups and others concerned about our parks and green spaces.
• Maintaining our athletic fields, trees, gardens, and landscapes to the highest standards our resources will allow.
• Conserve, restore, enhance, and promote the benefits of our natural resources to current and future generations.

Accomplishments in FY 2023-2024
• Submitted multiple grant applications for various park projects. • Received $1 million grant for the completion of Veterans Park Phase II Memorial. • Completed numerous work requests to repair park irrigation and general park maintenance. • Replace playground slide at JFK Park.

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48 • Graffiti Removal at Park Facilities.
• Weed abatement at City owned properties to reduce fire threats. • Rehabilitated JFK Splash Pad.

Objectives for FY 2024-2025
• Actively work to keep all public parks/landscape, medians/common areas and other related facilities in outstanding condition; aesthetically and functionally.
• Collaborate with the City Council and community to identify new park locations and recreational opportunities.
• Actively seek grant funding for various park improvements. • Maintain parks for cleanliness and usefulness using public/private partnerships as much as possible. • Develop and implement a maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment.
• Strive to improve condition of public restrooms at all parks. • Coordinate with the Consolidated Irrigation District in the conversion and improvement of its ditches located within the city to become Urban Streams (as defined by the State of California). • Finalize Cesar Chavez Park field lighting improvement project. • Repair and Rehabilitate JFK Walking Path. Design splash pad for Veterans Park. • Conduct playground inspections to asses problems with equipment.

Budget Requests
• Additional professional services budget for SVS and Landscaping contract.

Pending Issues and Policy Considerations
• There are no pending issues or policy considerations.

Contacts
Esperanza Rosales – Public Works Director ([email protected]) Eddie Gonzalez – Public Works Supervisor ([email protected])

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49 Public Works – Facilities Division

Mission Statement
The mission of the City of Sanger Facilities and Pool Division is to ensure all patrons and employees that utilize Sanger facilities and pools enjoy their visit, are safe, and receive the highest-quality experience possible in efficient and well-maintained facilities.

Description
• Provide a safe, comfortable environment for employees and visitors. • Operation of building heating, ventilating, and air conditioning systems, environmental control systems, energy management systems, telephones, phone switches and voice mail systems. • Maintenance and operation of the swimming pool facilities and equipment.

Accomplishments in FY 2023-2024
• Removed trees at City Facilities.
• Concrete replacement in large section of Community Center courtyard. • Replaced AC unit at City Yard Facility.
• Repair Apache Slide structure at City Pool complex.

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50 • Install bottle filling drinking stations at Community Center and Pool complex utilizing grant funding.

Objectives for FY 2024-2025
• Actively work to keep all public buildings and related facilities in outstanding condition; aesthetically and functionally.
• Develop and implement a maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment.
• Institute measurable objectives related to cleaning, maintenance, repairs, and other improvements. • Institute cost savings measures to offset facility utility overhead costs. • Upgrade water heaters at City Hall and Police Building. • Seek funding opportunities to replace roofing at Community Center, Pool, and City Yard. • Seek funding for installation of EV charging stations at City Facilities and Parks.

Budget Requests
• Additional budget for pool filtration system.

Pending Issues and Policy Considerations
• There are no pending issues or policy considerations.

Contacts
Esperanza Rosales – Public Works Director ([email protected]) Eddie Gonzalez – Public Works Supervisor ([email protected])

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51 Public Works – Streets Division

Mission Statement
The mission of the City of Sanger Street Division is to provide the City’s taxpayers the most cost-effective infrastructure and services possible, to enable them to live their lives and conduct their business in a safe, healthy, and environmentally sound manner, in a community they can be proud to call home.

Description
• Provide safe and efficient streets for residents and workers. • Actively participate in the collective effort with engineering, staff, and the public on capital improvement projects.
• Effectively use available Article 8 and Measure C and other state and federal funds. • Overlay/reconstruct residential streets as identified within the adopted Capital Improvement Program. • Maintain and operate the pavement management system program. • Maintain and install traffic signs, lights, and signals. • Repair/replace traffic road stripping and other markings. • Actively flush storm water lines.
• Repair inlets, outlets, and other storm water collection items. • Maintain streets and adjacent publicly owned improvements using private partnerships as much as possible. • Actively repair potholes and other minor street issues. • Improve graffiti abatement effectiveness.
• Solicit alternative resources to augment existing staff.

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52 Accomplishments in FY 2023-2024
• Continued improvement of the pavement management and GIS systems. • Repaired various potholes and sidewalk tripping hazards as time permitted. • Cleaned up alleys of debris and illegal dumping working closely with Mid Valley Disposal and volunteers. • Continue to work with Fresno COG to seek additional funding for street maintenance and repair. \ • Utilize available CMAQ funding to design, build, and repair sidewalks, alleys, and crosswalks throughout the community.

Objectives for FY 2024-2025
• Continue to utilize available CMAQ federal funding to design, build, and repair sidewalks, alleys and crosswalks throughout the community.
• Continue to aggressively move forward on all federally funded street projects. • Continue the process of implementing a city-wide ADA transition plan. • Continue to provide weed management to City owned properties to reduce fire threats • Update the GIS system to better track city owned infrastructure and provide up to date digital mapping. • Perform a citywide MUTCD retro reflectivity study on all City owned signs. • Paint street lines and crosswalks in various locations throughout the city. • Institute measurable objectives related to repairs and other improvements. • Research funding for an alley repair/paving program.

Budget Requests
• Relatively status quo as there are no material operational changes

Pending Issues and Policy Considerations
• Cal-Trans Corrective Actions to DOT Audit Findings.

Contacts
Esperanza Rosales – Public Works Director ([email protected]) Eddie Gonzalez – Public Works Supervisor ([email protected])

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53 Public Works – Water Division

Mission Statement
It is the mission of the City of Sanger Water Division to provide our customers with a safe drinking water supply, water for fire protection, and an adequate supply of water for our essential daily needs.

Description
• Provide consistent reliability in water distribution system including flow, pressure, and emergency readiness. • Meet and exceed standards set forth by federal, state, and county drinking water requirements. • Provide excellent customer service and high levels of customer satisfaction. • Maintain open lines of communication with State Water Quality Control Board. • Promote and enforce water conservation to meet the mandated water conservation drought goals. • Enforcement of Cross connection control program.
• Plan future growth of utility services in accordance with projected growth. • Continuously strive for innovation and improvement of Cities water treatment and distribution facilities.

Accomplishments in FY 2023-2024
• Continued to monitor a new DBCP filtration replacement plan for water well sites extending carbon life and resulting in extensive cost savings.
• Continued water conservation program resulting in reduced water consumption. • Repaired and replaced water main valves to provide better control of the water distribution system. • Finish construction of new well site #16 at 8th and Quality Ave. • Evaluated and rehabilitated well sites #7a to increase productivity and water quality.

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54 • The city continues to work with several public and non-profit agencies to provide potable water to the community of Tombstone.
• Well #22 Complete Drilling and Development Well #19 Completed Test Well • Completed water rate study for fiscal years 2023-2024 through 2027-2028.

Objectives for FY 2024-2025
• Evaluate and rehabilitate wells #12 and 14 to improve water system reliability, quality, and quantity. • Continue the design and acquisition for at least one more addition well site in the North Sanger Area (future well #28).
• Complete construction of well #22 (2600 block of Jensen Ave). Start construction of well #19 (Greenwood and North Ave).
• Continue development of the north Sanger groundwater recharge project. • Evaluate and rehabilitate GAC filtration as needed.
• Increase water conservation efforts and education throughout the city. • Work with various grant sources to secure cost-efficient funding to improve water distribution infrastructure.
• Continue the updating of city water maps and GIS integration. • Install additional main line water valves as needed to better isolate the existing system. • Seek funding to paint the water towers to be more aesthetically appealing. • Seek funding for the completion of landscaping and paving of Well site #9. • Seek funding for the upgrade of well SCADA communications from line of site radio’s to cellular connections. • Work collectively with engineering and staff to improve and plan for future system capacity and performance.
• Installation of inserta valves to achieve isolation of Tower No. 2 • Commence installation of Well Depth Monitoring Equipment at City Well Sites. • Completion of the revised lead and copper rule service line inventory requirement.

Budget Requests
• Additional budget for various projects
o Well #9 and #14 rehabilitation
o Annual GAC change out
o Well #28 design
o Street valve project
• Shared expense with enterprise funds for 1.0 International dump truck

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55 Pending Issues and Policy Considerations
• The city continues to implement the water conservation policy allowing for watering only two times per week. The policy will remain in place until water infrastructure projects are completed. • The Sustainable Groundwater Management Act is now in place and the city will need to replenish underground water and consider projects that will allow the city to become compliant. • Completion of the revised lead and copper service line inventory survey for state waterboard.

Contacts
Esperanza Rosales – Public Works Director ([email protected]) George Jasso – Water Manager ([email protected])

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56 Public Works – Sewer (Wastewater) Division

Mission Statement
The mission of the Sewer Division is to provide the most effective, customer- oriented wastewater collection and treatment to the citizens and businesses of the City of Sanger and ensure the health, safety and economic vitality of our community.

Description
• Meet and exceed standards set forth by Federal, State, and County wastewater requirements. • Maintain open lines of communication with the Regional Water Quality Control Board, Fresno County Health Department, and the Economic Development Administration -- emphasizing teamwork and partnering. • Plan, design, operate and maintain the sewer system in a consistent, reliable, and cost-effective manner. • Optimize all wastewater activities to provide service at the lowest possible cost with high standards of quality and reliability.
• Provide reliable, responsive, satisfying service to our customers in all aspect of our operations.

Accomplishments in FY 2023-2024
• Continued to work with a third-party consultant to analyze the effluent characteristics of a local industrial user to determine solutions to treating their effluent and expand the capacity of the Industrial WWTP. • Start Implementation of Industrial Pretreatment Program as resources permitted per WDR requirements. • Cleaned and videoed various sewer collection lines within the city. • Repaired/replaced various plumbing and equipment in the industrial and domestic treatment plants.

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57 • Continued to coordinate new sample methods with industrial users. • Replaced bar screen equipment that is part of the domestic effluent treatment process. • Repaired multiple industrial pond aerators allowing for more effective aeration of the effluent. • Complete the design and bid documents for a new lift station at North and Greenwood Avenues. • Complete Sewer Rate Study for fiscal years 2023-2024 through 2027-2028.

Objectives for FY 2024-2025
• Complete update of the Sewer System Management Plan (SSMP) – WDR requirement. • Control wastewater public nuisances by utilizing the best available practices and materials. • Continue to work with the industrial users to identify viable industrial treatment options. • Institute measurable objectives related to repairs and other improvements. • Implement a comprehensive preventative maintenance program to identify and address potential issues before they lead to equipment failure or system breakdowns. • Identify funding sources to fund various capital improvements throughout the wastewater plant. • Repair work on the City Industrial headworks grit removal system. • Repair work on the City Domestic headworks.
• Procure Bar Screen equipment that is part of the domestic inffluent treatment for Domestic headworks. • Complete Bypass line to resolve cross contamination after the thickener clarifier. • Evaluate digester once cleaned and address any structural damage. • Upgrade outdated SCADA telemetry equipment and systems. • Design Anoxic zone to reduce levels of nitrates.
• Update City Ordinance to incorporate Industrial Pretreatment Requirements.

Budget Requests
• Additional budget for various projects:
o SCADA System upgrade
o Wastewater treatment facility augmentation
o Wastewater treatment facility Anaerobic digester cleaning and dewatering o North Sludge Heater
• Shared expense with enterprise funds for 1.0 International dump truck Pending Issues and Policy Considerations
• CV SALTS need to be implemented, and the city will need to create a compliance plan. • The Domestic Wastewater Plant is currently out of compliance and a new plant will need to be built. The process will take years before completion. In the interim, staff will continue to make emergency repair and to set processes in place for preventative maintenance. • The rate study included considerations to bond many of the necessary repairs to the industrial plant.

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58 Contacts
Esperanza Rosales – Public Works Director ([email protected]) Silvestre Perez – Plant Manager ([email protected])

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59 Public Works – Disposal Division

Mission Statement
The mission of the Disposal Division is to protect the environment and public health by providing safe, reliable, efficient, and cost-effective solid waste and green waste disposal and recycling services for our customers.

Description
• Provide an expedient, courteous, and dependable service to our citizens and devote our best efforts to ensure that all garbage is properly picked up and disposed of. • To assure that the contracted provider safely and efficiently collects residential and commercial solid waste and disposes of it at their transfer station.
• Meet and exceed standards set forth by CalRecycle in AB 939 and AB 341 for landfill diversion. • Educate the citizens of Sanger on the importance of recycling and landfill diversion.

Accomplishments in FY 2023-2024
• Maintained nearly 100% of all commercial establishments recycling to meet new stringent state standards. • Operated two free city-wide clean-up events that generated many tons of household and yard waste exceeding past collection events.
• Continued to increase the volume in the free bulky item curbside pickup program with Mid Valley Disposal. • Continued to grow the senior and veteran discount rate program.

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60 • Worked with CalRecycle and Mid Valley Disposal to divert more tonnage from landfills to try and meet the 75% waste diversion from landfills.
• Continued to work with Mid Valley Disposal to collect illegally dumped items from alleys, streets, and vacant lots.
• Held multiple alley and street cleanup events with Mid Valley Disposal and volunteers.

Objectives for FY 2024-2025
• Promote disposal methods that reduce waste to landfills by 75% by using:
o Recycling by all users.
o Green waste in proper containers.
o Education of all users.
• Implement a hazardous household waste collection site in Sanger for residents to drop off items free. • Continue to market commercial recycling programs for business and multi - family dwellings with five or more units to meet the 75% diversion rate of AB 341.
• Explore innovative methods to recycle electronic and hazardous waste. • Continue to remediate and/or abandon existing city landfills in compliance to federal, state, and county requirements.
• Look for innovative methods of waste collection that minimize alley use and alley travel. • Identify sources of customer complaints and actively set policy to reduce or eliminate all disposal related complaints.
• Continue the implementation of the SB1383 and the collection of organics. • Complete disposal rate study for fiscal years 2024-2025 through 2028-2029.

Budget Requests
• Increase in Mid Valley contract services
• Additional budget for SB1383 related procurement
• Shared expense with enterprise funds for 1.0 International dump truck

Pending Issues and Policy Considerations
• Negotiate contract with Mid Valley Disposal to incorporate SB1383 operations.

Contacts
Esperanza Rosales – Public Works Director ([email protected])

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61 Budgeting and Finance Policy

Purpose
To establish a comprehensive budget and finance policy for the city that will serve as a guideline for operational and strategic decision making related to financial matters.

Financial Plan Objectives
Through its financial plan, the city will link resources with result by:

1. Identifying community needs for essential services.

2. Organizing the programs required to provide these essential services.

3. Establishing program policies and goals which define the nature and level of program services required.

4. Identifying activities performed in delivery of program services.

5. Proposing objectives for improving the delivery of program services.

6. Identifying and appropriating the resources required to perform program activities and accomplish program objectives.

7. Setting standards to measure and evaluate the:
a. Output of Program activities.
b. Accomplishment of program objectives.
c. Expenditure of program appropriations.

Operating Budget
A budget resolution will be adopted by the City Council annually by June 30 which describes the budget amendment process and also specifies budget amendment authority.

1. It is the city’s policy to adopt a balance budget which means:
a. Operating revenues must fully cover operating revenues, including debt service b. Ending fund balance must meet minimum policy levels or other target levels established by the Council for the fiscal year

2. In the event a balanced budget is not attainable, and the cause of the imbalance is expected to last for no more than one year, the planned use of reserves to balance the budget is permitted. In the event that a budget shortfall is expected to continue beyond one year, the planned use of reserves must be developed as part of a corresponding strategic financial plan to close the gap through revenue increases and/or expenditure decreases

3. The operating budget shall serve as the annual financial plan for the city. It shall serve as the city’s management plan for implementing goals and objectives of the City Council, City Manager and departments.

The budget shall provide staff the resources necessary to accomplish City Council determined service levels

Mid-Year Review
The City Council will formally review the city’s fiscal condition and amend appropriations if necessary six months after the beginning of each fiscal year.

Annual Reporting
The city will prepare annual financial statements as follows:

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62 1. The city will contract for an annual audit by a qualified independent certified public accountant and strive for an unqualified auditor’s opinion.

2. The city will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements for the GFOA’s Award for Excellence in Financial Reporting program.

3. The city will issue audited financial statements within 180 days after the year end.

Interim Reporting
The city will prepare and issue monthly budget reports to the City Council comparing actual and budgeted revenue and expense.

Budget Administration
The City Council may amend or supplement the budget at any time after its adoption by a majority vote of the Council members. The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budget year-end fund balance.

Revenue Management
The city will estimate annual revenues using an objective, analytical process. Budgeted revenues will be estimated conservatively using accepted standards and estimate provided by the state, other governmental agencies, consultants and/or reliable economic forecasters when available.

1. The city will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source.

2. The city will fund current expenditures with current revenues avoiding procedures that balance current budgets by accruing future revenues or rolling over short-term debt.

3. The city will avoid using one-time revenues to fund ongoing program costs.

4. The City Council recognizes that generally accepted accounting principles for state and local governments discourage the “earmarking” of General Fund revenues, and accordingly, the practice of designating General Fund revenues for specific programs should be minimized in the city’s management of its fiscal affairs.

Appropriations
The city shall, to the extent possible, pay for current year expenditures with current year revenues. Department leadership is responsible for ensuring expenditures stay within the department’s budgeted appropriation.

Appropriations Limit
The Council will annually adopt a resolution establishing the city’s appropriation limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code and any other voter approved amendments or state legislation that affect the city’s appropriation limit.

Capital Improvement Management
The purpose of the Capital Improvement Plan (CIP) is to systematically plan, schedule and finance capital projects to ensure cost-effectiveness as well as conformance with established policies. The CIP is a plan organized into the same functional groupings used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace or enhance existing facilities, equipment or infrastructure; and capital facility projects that significantly expand or add to the city’s existing fixed assets.

1. CIP Projects: A Capital Improvement Project is the acquisition, expansion or rehabilitation of land facilities, buildings, major equipment or other major infrastructure with the following criteria:

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63 a. A project for the expansion, rehabilitation or construction of building, parks, facilities and city infrastructure with the cost of $15,000 or more.
b. The purchase of equipment with a purchase value exceeding $15,000. c. Transportation projects including but not limited to rehabilitation, new and expansion of the city’s transportation and pedestrian networks.
d. Long range infrastructure maintenance programs which increase the life of the city’s capital facilities, streets, utilities and equipment.
e. All costs incurred in the development, presentation and publication of master plans, modeling and studies leading to the development of a CIP project.

2. The City Council will adopt and update annually a five-year Capital Improvement Plan including anticipated funding sources.

3. CIP Budget Carryover: Appropriations for CIP projects lapse three years after budget adoption. a. Projects which lapse from lack of project account appropriations may be resubmitted for inclusion in a subsequent CIP.

Internal Service Funds
The city will allocate the operating costs of the administrative support departments among all operating departments.

1. Risk Management Fund pays for all insurance premiums, benefit and settlement payments and administrative operating expenses. These annual costs will be allocated to the other city funds for the services and shall be set to equal the annual expenses of the fund.

2. Vehicle & Equipment Fuel Fund pays for bulk gasoline purchases and is allocated by the consumption of each department of the city.

Grant Management
The city shall actively pursue federal, state, and other grant opportunities when deemed appropriate. Before accepting any grant, the city shall thoroughly consider the implications in terms of ongoing obligations that will be required in connection with acceptance of said grant. The term of grant funding positions should be clearly identified and presented to City Council for approval. It is mandatory to disclose if General Fund revenues will be needed to fund a position after the grant expires. Grant funding should be considered to leverage city funds.

Programs financed with grant monies will be budgeted in separate cost centers and the service program will be adjusted to reflect the level of funding.

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64 Investment Policy
Purpose
This statement is intended to provide guidelines for the prudent investment of the City of Sanger’s temporary idle cash for all funds and outline the policies for maximizing the efficiency of the city’s cash management system. The ultimate goal is to enhance the economic status of the city while protecting its pooled cash.

The normal operating funds of the city shall be governed by the constraints imposed by this policy. However, recognizing the need for special consideration in investing substantial proceeds from the debt issue activities of the city, the full range of investment opportunities authorized by California Government Code Section 53601 will apply to funds from debt issue activities.

Objective
The city’s cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the city to invest funds to the fullest extent possible. The city attempts to obtain the highest yield obtainable as long as investments meet the criteria established for safety and liquidity.

Prudent Investor Standard
Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived.

The standard of prudence to be used by investment officials shall be “Prudent Investor Rule” (Civil Code Section 2261, et seq.)1. This affords the city a broad spectrum of investment opportunities as long as the investment is deemed prudent and is allowable under current legislation of the State of California (Government Code Section 53601, et seq.).

Objectives
As specified in California Government Code Section 53600.5, when investing, reinvesting, purchasing, acquiring, exchanging, selling and managing public funds, primary objectives, in priority order, of the investment activities shall be:

1. Safety. The safety and risk associated with an investment refers to the potential loss of principal, interest or a combination of these amounts. Safety of principal is the foremost objective of the investment program.

Investments of the City of Sanger shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

2. Liquidity. This refers to the ability to “cash in” at any moment in time with a minimal chance of losing some portion of principal or interest. The investment portfolio will remain sufficiently liquid to enable the city to meet all operating requirement that might be reasonably anticipated.

3. Yield. Yield is the potential dollar earnings an investment can provide, and sometimes is described as the rate of return. Yield is a consideration only after the basic requirements of safety and liquidity have been met.

1 The Prudent Investor Rule states, in essence, that “in investing . . . property for the benefit of another, a trustee shall exercise the judgment and care, under the circumstances then prevailing, which men of prudence, discretion and intelligence exercise in the management of their own affairs. . .”

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65 Delegation of Authority
Authority to manage the investment program is derived from California Government Code Section 53600, et seq. Management responsibility for the investment program is hereby delegated to the Administrative Services Director who shall establish written procedures for the operation of the investment program consistent with this investment policy and the requirements of applicable laws. The Administrative Services Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of internal staff and any external investment advisors.

All participants in the investment process shall act as custodians of the public trust and all investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. All investment related activity shall be done in conformance with this policy and all applicable State and Federal laws and regulations.

Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers shall disclose any financial interest in financial institutions that conduct business with the city, and they shall further disclose any personal financial/investment positions that could be related to the performance of the city’s portfolio. Employees and officers shall subordinate their personal investment transactions to those of the city, particularly with regard to the timing of purchases and sales and shall avoid transactions that might impair public confidence.

Investment Guidelines
All City funds not required for immediate expenditure shall be fully invested or deposited to maximize investment returns. To maximize returns, the economy and market conditions should be monitored in order to assess the probable course of interest rates.

The Administrative Services Director shall utilize those eligible investments instruments as set forth in Government Code Sections 53601 and 53635 while following these guidelines:

1. Safekeeping and Custody. All investments of the city shall have the City of Sanger as the registered owner or shall be kept in custody of the city or the trust department of its designated third party, safekeeping institution. If securities are kept by a safekeeping institution, the city shall have access to buy and sell such securities independently of any broker. While in safekeeping, the city shall have on file from its designated bank, a written statement that the city has a ‘perfected interest’ in all securities held in the trust department. The trust department shall be required to send the city a monthly statement of what is being kept. The Administrative Services Director shall state in the monthly treasurer’s report that the statement from the trustee has been reviewed and that the securities are being adequately protected or insured against the risk of loss.

2. Diversification. Investments shall be diversified among institutions, type of securities and maturities.

Investments shall be diversified to eliminate the risk of loss resulting from over concentration of investments in a specific maturity, issuer or class of securities. In establishing a diversification strategy, the following general policies and constraints shall apply:

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66 a. Portfolio maturities shall be matched versus liabilities to avoid undue concentration in a specific maturity sector.
b. Maturities selected shall be provide for stability of income and liquidity. c. Disbursement and payroll dates shall be covered through liquid investments with a daily maturity date.

3. Collateralization. All individual certificates of deposit in excess of $250,000 must be collateralized. Collateral must meet the requirements of California Government Code Section 53652.

4. Financial Institutions. In selecting financial institutions, the creditworthiness shall be considered, and the Administrative Services Director shall review the financial history of the institution and utilize only those depositories that are qualified public depositories as established by state law. City funds in excess of the FDIC insured amount shall be invested only in financial institutions sufficiently capitalized to accommodate the city’s cash needs. Investments shall not knowingly be made in any financial institution that practices or supports directly or indirectly, through its actions, discrimination on the basis of race, religion, color, creed, natural or ethnic origin, age, sex or physical disability.

5. Brokers/Dealers. The city shall select only broker/dealers in accordance with the requirements of California Government Code Section 53601.5 who are licensed and in good standing with the California Department of Securities, the Securities and Exchange Commission, the National Association of Securities Dealers or other self-regulatory organizations. Before engaging in investment transactions with a broker/dealer the city shall have received from said firm a signed Certification Form. This form shall attest that the individual has reviewed the City of Sanger’s Investment Policy and understands the policy and intends to present investment recommendations and transactions to the city that are appropriate under the terms and conditions of the Investment Policy.

6. Reporting. The Administrative Services Director shall report monthly to the City Attorney and City Council the type of investment, financial institution, date of maturity, amount of investment, current market value, rate of interest for all securities with a maturity of more than 12 months and a statement that all city investments are in compliance with the city investment policy and all applicable provisions of the California Government Code. Failure by the Administrative Services Director to so report shall cause the City Attorney to notify the City Council of said failure.

7. Scope of Funds. Pursuant to Government Code, Section 53647, the Administrative Services Director shall allocate interest earned to the funds listed in Schedule “A” of this Investment Policy. The funds listed in Schedule “A” may change from time to time because of the addition or deletions to the activities of the city.

No fund with an average monthly cash balance of less than $10,000 will receive further interest unless required otherwise by law. All interest not otherwise allocated shall remain in the General Fund.

8. Liquidity. The City of Sanger strives to maintain the level of investment of all funds as near 100% as possible, through daily and projected cash flow determinations always maintaining sufficient funds available to meet six months of obligations. The basic premise underlying the city’s investment philosophy is, and will continue to be, to ensure that money is always safe and available when needed.

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67 Investments Permitted and Limitations
Allowable investments for the portfolio of The City of Sanger are limited by California Government Code Sections 53601 et seq. 53635. Percentages of Investment Participation and percentages of Maximum, Participation apply at the time of purchase. In no event, shall investment maturities exceed five years.

U.S. Treasury Securities
United States Treasury notes, bonds, bills or certificates of indebtedness, or those for which the full faith and credit of the United State are pledged for the payment of principal and interest.

Maximum Maturity 5 years
Investment Participation 100%
Federal Agencies Securities
Obligations issued by Federal Government agencies and Government Sponsored Enterprises (U.S.

Instrumentalities) such as the Federal Farm Credit Bank (FFCB), the Federal Home Loan Bank (FHLB), the Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corporation (FHLMC) and other similar securities. Such securities are obligations of the agencies themselves, but there is also an implied guarantee by the United States Government.

Maximum Maturity 5 years
Investment Participation 100%
Certificates of Deposit
Issued by commercial banks and credit unions with federal deposit insurance available for amounts up to $250,000. Financial institutions must provide collateral for deposits over $250,000.

Maximum Maturity 5 Years
Investment Participation 30%
Negotiable Certificates of Deposit
Issued by commercial banks and credit unions with federal deposit insurance available for amounts up to $250,000.

Maximum Maturity 5 years
Investment Participation 30%
Local Agency Investment Fund (LAIF)
The Local Agency Investment Fund (LAIF) is a special fund in the California State Treasury created and governed pursuant to Government Code Sections 16429.1 et seq. It is a pooled investment fund managed by the State Treasurer’s office for the exclusive benefit of governmental entities within California. Principal amount withdrawal of $15 million or greater need 24-hour notice and less than $15 million may be withdrawn the same day.

Maximum Maturity N/A
Investment Participation Maximum allowed by LAIF

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68 Local Agency Investment Pool (LAIP)
Shares of beneficial interest issued by a joint powers authority organized pursuant to CA Code (Section 6509.7) that invests in the securities and obligations in compliance with CA Code 53601 (subsection ‘a’ to ‘r’, inclusive) are also authorized. Each share shall represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority. To be eligible under this section, the joint powers authority issuing the shares shall have retained an investment adviser that meets all of the following criteria:
• The adviser is registered or exempt from registration with the Securities and Exchange Commission. • The adviser has not less than five years of experience investing in the securities and obligations authorized in CA Code (subsection ‘a’ to ‘r’, inclusive).
• The adviser has assets under management in excess of five hundred million dollars ($500,000,000).

Maximum Maturity N/A
Investment Participation N/A

Medium –Term Corporate Notes
Medium Term Notes of a maximum of five years maturity issued by corporations organized and operating with the United States or by depository institutions licensed by the United States or any states and operating within the United States. A rating agency must rate notes eligible for investment “AAA” or “AA.” If the credit rating of the security falls below the “A” grade, it must be sold and removed from the city portfolio.

Maximum Maturity 5 years
Investment Participation 30%

Program to Encourage Local Development
To encourage local economic development, local financial institutions will be utilized to provide investment products for a portion of the city’s portfolio. Such products will not necessarily result in maximum earnings for the portfolio. However, the loss of short-term investment yields may be offset by the potential expansion of the tax base. Local financial institutions eligible for participation in this program are defined as any financial institution whose deposits are insured by the Federal Deposit Insurance Corporation (for commercial and savings banks), Savings Association Insurance Fund (for savings and loans associations) and the National Credit Union Share Insurance Fund (for credit unions) and organized and chartered under the laws of the United States or the State of California. Local institutions shall mean any financial institution headquartered in Fresno County or any financial institution with a full-service branch in Fresno County. The institution shall be able to collateralize the city funds in accordance with California Government Code Section 53652.

Internal Controls
A system of internal controls will be maintained to assure compliance with Federal and State regulations, city council direction, and prudent cash management procedures. There will be an annual audit conducted by an independent outside auditing firm to ensure compliance with all regulations and the investment policy of the city.

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69 Statement of Investment Policy
The City of Sanger’s investment policy shall be adopted by resolution of the City Council. The policy shall be reviewed annually by the City Council and they must approve any modifications.

Allocation of Interest

Schedule “A”

1. General Fund

2. Gas Tax Funds (2106, 2107, 2107.5 and 2105)

3. Transportation Development Act Funds (Articles III and VIII)

4. Measure “C” Funds

5. Redevelopment Agency Funds

6. Sewer Operations Fund

7. Water Operations Fund

8. Disposal Operation Fund

9. Ambulance Operations Fund

10. Developers Fee Fund

11. Risk Management Fund

12. ISTEA Fund

13. Federal and State Grant Funds

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70 Fund Balance Policy
Purpose
This policy establishes the procedures for reporting, within the annual financial statements, unrestricted fund balance (comprised of Committed, Assigned, and Unassigned categories) within the city’s governmental funds:

General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Funds.

Definitions
Fund balance is the difference between the assets and liabilities reported in the city’s governmental funds.

There are generally limitations on the purpose for which all or a portion of the resources of a governmental fund may be used. The force behind these limitations can vary significantly, depending upon their source.

Consequently, the fund balance reported in the annual financial statements is categorized into five components whereby each component identifies the extent to which the city is bound to honor constraints on the specific purposes for which amounts in the fund can be spent. The five components of fund balance are as follows:
• Non-spendable. Resources that are 1) not in spendable form, such as inventories, prepaids, long-term receivables, or non-financial assets held for resale, or 2) required to be maintained intact such as an endowment.
• Restricted. Resources that are subject to externally enforceable legal restrictions; these restrictions would be either 1) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or 2) imposed by law through constitutional provisions or enabling legislation.
• Committed. Resources that are constrained to specific purposes by a formal action of the City Council such as an ordinance or resolution. The constraint remains binding unless removed in the same formal manner by the City Council. Council action to commit fund balance must occur within the fiscal reporting period while the amount committed may be determined subsequently.
• Assigned. Resources that are constrained by the city’s intent to be used for specific purposes, but that are neither restricted nor committed.
• Unassigned. Within the General Fund, the residual resources, either positive or negative, in excess of what can be properly classified in one of the other four fund balance categories. Within all other governmental funds, the negative residual resources in excess of what can be properly classified as non-spendable, restricted, or committed.

Policy
When expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) fund balances are available, the city ’s policy is to first apply restricted fund balance. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the city’s policy is to first apply committed fund balance, then assigned fund balance, and finally unassigned fund balance.

This policy delegates to the Administrative Services Director the authority to assign unrestricted fund balance amounts where the city’s intent is for those amounts to be used for specific purposes. This delegation of authority is for the sole purpose of reporting these amounts in the annual financial statements.

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71 The city has established a General Fund minimum fund balance policy. At the end of each fiscal year, the city will strive to have a General Fund minimum fund balance of 15% of the next year’s General Fund annual budgeted operating expenditures, as calculated by the Administrative Services Director. This target amount has been established in order to provide a rea sonable level of assurance that the city’s day-to-day operations will be able to continue even if circumstances occur where revenues are insufficient to cover expenditures. The General Fund’s minimum fund balance policy is reported in the notes to the annual financial statements. The minimum fund balance is shown in the annual financial statements as unassigned fund balance.

This policy has been prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54. No other policy or procedure supersedes the authority and provisions of this policy.

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72 Utility Enterprise Fund Balance Reserve Policy
Purpose
The delivery of water, wastewater and solid waste services are accounted for in Enterprise Funds. These “business- type activities” are operated in a manner similar to businesses in the private sector and are primarily funded through user fees and charges. All costs related to providing these services, including direct and indirect operating costs, capital improvements and depreciation are supported by user charges and fees and shall not be subsidized by the General Fund.

It shall be the policy of the city to establish reserve fund guiding principles for water, wastewater, and solid waste services and to maintain a rate stabilization account as part of these reserve policies.

Section 1. Operating Reserve Funds
Each utility operating reserve fund is to be used for unanticipated events that impair the ability of the city to provide specific utility services in its normal course of business. The methodology to establish these reserve funds shall be based upon the annual adopted operating budget for each fund which represents the amount necessary to provide for three months of operations in the event of a major disruption to revenues. The use of these reserve funds shall be restricted to emergency situations resulting from the loss of revenues and must be replenished before the end of each fiscal year.

Section 2. Capital Reserve Funds
A Capital Reserve fund is a fund used to accumulate a set amount of excess revenues for the purpose of financing certain capital improvements on a pay-as-you-go basis when the improvement has a fairly short life expectancy, or the use of bond financing is not cost effect. Major long –term capital infrastructure projects may be financed through enterprise bonds. Small, unanticipated capital projects may also be financed through the capital reserve fund. The Public Works Direc tor with the approval of the City Manager shall determine an appropriate “contribution” to the capital reserve fund each year and identify it as part of the Capital Improvement Budget.

Section 3. Rate Stabilization Fund – Disposal
The purpose of the Rate Stabilization Fund is to maintain a prescribed stable balance in reserve as a means to mitigate future rate increases. In fiscal year 2012/2013 the city contracted with Sunset Waste Systems for the collection and disposal of solid waste. As part of that contract Sunset Waste Systems purchased the city’s fixed assets. The amount of the Rate Stabilization Reserve for the disposal fund shall be the gain on sale of those assets in fiscal year 2012/2013. The use of this reserve fund is limited to only operations and maintenance related expenses and not capital improvements.

Section 4. Replenishment of Reserves
The Director of Public Works with the approval of the City Manager shall establish a replenishment schedule pursuant to the guidelines provided in this policy.

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73 Debt Management Policy
Introduction
The City of Sanger has established this Debt Management Policy to provide clear and comprehensive guidelines for the issuance and financial management of the City of Sanger’s debt portfolio. This policy confirms the commitment of the Council, management, staff and other decision makers to adhere to s ound financial management practices, including full and timely repayment of borrowings, achieving the lowest possible cost of capital within prudent risk parameters. Priorities of this policy are:
• Achieve the lowest cost of capital.
• Maintain a prudent level of financial risk.
• Preserve future financial flexibility.
• Maintain full and complete financial disclosure and reporting. • Obtain highest practical credit ratings and good investor relations. • Ensure compliance with state and federal laws and regulations.

Scope
The guidelines established by this policy will govern the issuance and management of all debt funded for long term capital financing needs and not for general operating functions. The Finance department recognizes that changes in the capital markets and other unforeseen circumstances may require exceptions to this debt management policy. In cases which require exceptions to the Debt Management Policy, approval from the City Council will be necessary for implementation.

Responsibilities
The city’s debt program for all City funds shall be operated in conformance with applicable federal, state and other legal requirements, including the Sanger Municipal Code.

Pursuant to the provisions of Sections 37209 and 40805.5 of the Government Code of the State of California, the Administrative Services Director (Director of Administrative Services) shall be the head of the finance department and shall be responsible for all the financial affairs of the city. Responsibility for managing and coordinating all activities related to the structure, issuance and administration of long- and short-term debt obligations shall rest with the Administrative Services Director.

No debt obligations shall be presented to the City Council for their authorization without the joint assessment and recommendation of the City Manager, Administrative Services Director and City Attorney.

The Administrative Services Director shall be responsible for maintaining good communication with rating agencies, investors and other debt related service providers about the city’s financial condition and will follow a policy of full disclosure.

Types of Debt
There are a number of market factors that will affect the success of a bond offering and each should be carefully considered before selecting a method of sale. These factors include, but are not limited to, 1) market perception of the city’s credit quality, 2) interest rate volatility.3) size of the proposed issue, 4) complexity of the proposed issue, and 5) competition with other issuers for investor interest (bond supply).

The following are the types of debt the city could issue:

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74 New Money Bonds
New Money bond are bonds issued to finance the cost of capital improvement projects or other large and extraordinary costs as approved by the City Council.

Refunding Bonds
Refunding bonds are bonds issued to refinance (refund) previously issued outstanding debt. The city may issue refunding bonds to refinance the principal of and interest on outstanding bonds or other debt to achieve debt service savings, restructure schedule debt service or convert from variable or fixed interest rate, change or modify the source(s) of p ayment and security for the refunded debt, or modify covenants otherwise binding upon the city. Refunding may be issue either on a current or advance basis.

Revenue Bonds
Revenue bonds are generally issued by enterprise funds that are financially self-sustaining without the use of taxes and therefore rely on the revenues collected by the enterprise fund to repay the debt.

Assessment Bonds
The Improvement Bond Act of 1915 (Streets and Highways Code Section 89500 et seq.) allows the city to issue bonds to finance the “specific benefit” improvements on the real property within its jurisdiction provided by the city. Installments are collected by posting to the secure property tax roll of the county.

General Obligation (GO) Bonds
In California, GO Bonds require a supermajority voter approval. Most GO bonds are backed by the issuer’s ability to level ad valorem tax in amounts sufficient to meet debt service requirements.

Certificate of Participation
Also known as “COP,” this security represents a share of an issuer’s lease payment. When a City finances a public facility through a lease-purchase transaction, the interest in that City’s lease payment often is assigned to a third party that issues certificates of participation. The certificates represent a share of the lease payment to be received by the investor.

Debt Term
The City Council recognizes that any new debt obligation will have an impact on the long-term affordability of all outstanding debt and any future planned debt, as well as budgetary impacts associated with the maintenance and operating costs of debt-financed facilities.

Term of Debt
Debt will be structured for the shortest period possible, consistent with a fair allocation of costs to current and future beneficiaries or users. Debt shall not be issued for a term that exceeds the useful life of the debt-financed asset.

Debt Repayment
Typically, the city desires level debt service payments over the term of the debt. However, the cost of capital, financial risk, current economic conditions, future financial flexibility, credit rating and available cash flow will be evaluated to determine the most appropriate method of debt amortization for each debt issue. Notwithstanding the above, backloading of debt service will be evaluated as the circumstances dictate. Backloading occurs when debt service payments are lower in the initial years of a debt term and higher toward the later years of a debt term.

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75 Debt Issuance
The city has the capacity to issue long - and short-term debt and to refund any outstanding debt. The following section details the purposes of debt issuance, the method of sale for such debt and the practices for obtaining professional assistance in the debt issuance process.

Long-term debt
Long-term debt may be used to finance the acquisition or improvement of land, infrastructure, facilities, or equipment for which it is appropriate to spread the costs of such over more than one budget year. Long -term debt may be used to fund capitalized interest, cost of issuance, required reserves and any other financing related costs that may be legally capitalized. Long-term debt should not be used to fund City operating costs.

Short-term debt
Short-term debt will be considered as an interim source of funding in anticipation of long-term debt. Short-term debt may be issued for any purpose for which long - term debt may be issued, including capitalized interest and financing-related costs.

Short-term debt is also appropriate to address legitimate short-term cash flow requirements during a given fiscal year to fund the operating costs of the city to provide necessary public services. The city will not engage in short- term borrowing solely for the purpose of generating investment income.

Refunding
Refunding opportunities will be identified by periodic review of outstanding debt obligations. Refunding will be considered when there is a net economic benefit from the refunding. Non-economic refunding may be undertaken to achieve City objectives relating to changes in covenants, call provisions, operational flexibility, tax status, issuer or other non- economic factors related to the debt.

Method of sale
Debt is typically issued under either a competitive or a negotiated sale. The city shall have the flexibility to determine which method of sale is appropriate for each debt issuance. Determination of the appropriate method of sale will rest collectively with the City Manager, Administrative Services Director, and City Attorney.

Private Placement
The city may determine that private placement of debt is most appropriate. Use of private placement will be considered collectively by the City Manager, Administrative Services Director, and City Attorney.

Pooled Financing
The city may also consider the use of pooled financing as a method of accessing the capital markets. Use of pooled financing will be evaluated collectively by the City Manager, Administrative Services Director, and City Attorney on a case-by-case basis.

Selection of Financing Professionals
Selection of financing professionals (financial advisor, underwriter, bond counsel, disclosure counsel, trustee, etc.) shall generally be on a competitive basis; however, the City Manager is authorized to select financing professionals on a sole source basis. Selection shall balance service (experience, professional reputation and capabilities) with costs.

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76 Debt Capacity
Article XVI, Section 18 of the California Constitution (the “debt limit”) prohibits cities from entering into indebtedness or liability that in any year exceeds the income and revenue provided for such year unless the city first obtains two-thirds voter approval for the obligation.

Determining what the city’s debt capacity is at any point in time is difficult. It depends on several factors including market conditions, amount of undesignated fund balance in the General Fund, fluctuating cash balances, financial policies, management, and staff experience, new or existing revenues to support additional debt and availability of financial consultants to assist in financial analysis. In the development of this Debt Policy, the goal is to serve as a framework within which the city can evaluate each potential debt issuance. This Debt Policy is not to be so restrictive that it interferes with the city’s legitimate efforts to prudently provide public services and facilities.

Performance Standards
The city strives to maintain “investment grade” standing in the municipal market. Below is an Investment Grad Table of the three (3) major rating agencies:

Moody’s
Investors
Service Inc.

Standard &
Poor’s
Corporation
Fitch
Investors
Service Inc
Definition
Aaa AAA AAA Highest rating assigned. Very strong security.

Aa AA AA Very strong security, only slightly below the best rating.

A A A Average security but more subject to adverse financial and economic developments.

Baa BBB BBB Adequate capacity to secure debt. Adverse developments may affect ability to meet debt service requirements.

Note: Moody’s use the designation “1” to indicate a greater strength with the “Baa” “A” and “Aa” categories.

Standard and Poor’s and Fitch uses “+” and “-“ to indicate relative strength or weakness in the “BBB,” “A,” and “AA” categories.

Interfund Borrowings
The city may borrow internally from other funds with temporary cash surpluses to meet short- term cash needs in lieu of issuing debt. The fund(s) from which the money is borrowed shall be repaid with interest at the average earnings rate of the city investment pool. Interfund borrowing extending for more than one year will be brought to the City Council for approval.

On-Going Debt Administration
The Director of Administrative Services will regularly review the city’s outstanding obligations, particularly in a declining interest rate environment. When rates begin to approach levels at which refunding is cost effective, the city shall select a financing team to begin preparations for a refunding issue.

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77 Continuing Disclosure
The Finance staff will ensure that the city’s annual financial statements and associated reports are posted on the city’s web site. The city will also contract with consultant(s) to comply with the Securities and Exchange Commission Rule 15c2 by filing its annual financial statements and other financial and operating date for the benefit of its bondholders on the Electronic Municipal Market Access (EMMA) website of the Municipal Securities Rulemaking Board (MSRB).

Arbitrage Rebate Compliance and Reporting
The use and investment of bond proceeds must be monitored to ensure compliance with arbitrage restrictions.

Existing regulations require that issuers calculate rebate liabilities related to bond issues with rebates paid to the Federal Government every five years and as otherwise required by applicable provisions of the Internal Revenue Code and regulations. The Director of Administrative Services shall contract with a specialist to ensure that proceeds and investments are tracked in a manner that facilitates accurate, complete calculations and if necessary, timely rebate payments.

Debt Management Policy Review
The Director of Administrative Services shall review this debt management policy at a minimum of every five years and recommend any changes to the City Manager and City Council.

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78}

PRESENTATION TO COUNCIL

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80}

CHART OF ACCOUNTS

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81 FUND DEPARTMENT DIVISION OBJECT
101 GENERAL FUND 001 CITY COUNCIL 101 DEFAULT 1### ASSET 202 MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL 005 CITY MANAGER 101 CFD 2### LIABILITY 203 MEASURE C EXT-BICYCLE FACILITIES 020 ADMINISTRATIVE SERVICES 101 CITY COUNCIL 3### FUND BALANCE (EQUITY) 204 URBAN & MULTIBENEFIT DROUGHT RELIEF GRANT 030 PUBLIC WORKS 101 FIRE & EMS 4### REVENUE 206 MEASURE C EXT-ADA 040 POLICE 101 LOW AND MODERATE 5### EXPENSE: PERSONNEL 207 MEASURE C EXT-STREET 050 FIRE & EMS 101 NON-DEPARTMENTAL 6### EXPENSE: OPERATIONS 208 MEASURE S DISTRICT SALES TAX 060 COMMUNITY DEVELOPMENT 101 PARKS & RECREATION 7### EXPENSE: CAPITAL OUTLAY 211 GAS TAX FUND 070 PUBLIC WORKS 101 PLANNING 8### EXPENSE: OTHER 212 LOCAL TDA ART 8 STREETS 080 ECONOMIC DEVELOPMENT 101 POLICE 9### TRANSFERS 213 LOCAL TDA ART 3 PED/BIC 090 NON-DEPARTMENTAL 101 PUBLIC WORKS 215 MEASURE C - STREET MAINTENANCE 010 CITY CLERK 102 PROP 68 216 MEASURE C EXTENSION-FLEXIBLE 015 HUMAN RESOURCES 102 UTILITY BILLING 217 TEA 21/RSTP/CMAQ 102 SLESF
221 DEVELOPERS FEE FUND 103 CFD
225 AIR QUALITY PROJECTS 104 COPS HIRING RECOVERY
226 URBAN GREENING GRANT 201 BUILDING
228 ASSET FORFEITURE FUND 201 INFORMATION SYSTEMS
229 STATE WATER RESOURCE: CWWAPP 201 STREETS
231 STATE WATER RESOURCE: WELL #19 202 PARKS
241 LANDSCAPE/LIGHTING DIST NO 1 203 COMMUNITY SERVICES 244 LANDSCAPE/LIGHTING DIST NO 2 203 LOW AND MOD
248 ABC GRANT 205 SJVAPCD GRANT
251 COMMUN DEV BLOCK GRANT (CDBG) 220 MEASURE S - POLICE (GANG) 252 AREA AGENCY ON AGING GRANT 301 CITY CLERK/PERSONNEL 255 LOCAL PUBLIC SAFETY FUNDS 301 ECONOMIC DEVELOPMENT
256 SUPP LAW ENFRCMNT/AB3229 SLESF 301 FACILITIES
258 PETSMART CHARITIES GRANT 302 AMBULANCE
261 COMMUNITY FACILITIES DISTRICT 302 DEVELOPERS FEES
271 BULLETPROOF VEST PROGRAM GRANT 303 DEVELOPERS FEES
274 STATE HOMELAND SECURITY GRANT PROG 304 DEVELOPERS FEES 275 SJVACPD GRANT 304 EQUIP MAINT
280 CALOES DISPATCH CENTER 305 DEVELOPERS FEES
284 CLEAN CA LOCAL GRANT PROGRAM 306 DEVELOPERS FEES
285 CAL RECYCLE GRANTS 307 DEVELOPERS FEES
283 CAL HOME/BEGIN PROGRAM 308 DEVELOPERS FEES
290 U.S. DEPARTMENT OF COM (EDA) GRANT 309 DEVELOPERS FEES 296 AMERICAN RESCUE PLAN 2021 311 DEVELOPERS FEES
297 PRIVATE GRANTS FUND 313 DEVELOPERS FEES
298 STATE GRANTS FUND 314 DEVELOPERS FEES
299 FEDERAL GRANTS FUND 315 DEVELOPERS FEES
381 REDEVELOPMENT OBLIGATION RETIREMENT FUND 316 DEVELOPERS FEES 383 SOUTH KINGS GROUNDWATER SUSTAINABILITY A 317 DEVELOPERS FEES 486 SANGER HOUSING AUTHORITY 401 RISK MANAGEMENT/INSURANCE 487 SANGER FINANCING AUTHORITY 401 SJVAPCD GRANT
611 WATER OPERATIONS FUND 401 WATER
621 SEWER OPERATIONS FUND 402 IGT
631 DISPOSAL OPERATIONS FUND 501 RDA - ECONOMIC
712 ADMINISTRATION 501 RISK MANAGEMENT/INSURANCE
721 EQUIPMENT FUEL FUND 501 SEWER
731 RISK MANAGEMENT FUND 601 DISPOSAL

FUND - DEPARTMENT - DIVISION - OBJECT
# # # - # # # - # # # - # # # #

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2024-2025
PAGE_
82}

BUDGET SUMMARY

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
83}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 8,778,142 8,778,142 15,375,028 15,375,028 - 0%

REVENUES
TAXES 11,407,700 12,496,832 11,958,185 12,257,964 299,779 3% FEES AND LICENSES 1,806,800 2,027,981 1,943,080 2,250,580 307,500 16% PERMITS 351,400 472,607 400,000 400,000 - 0%
TRANSFERS - - - - - 0%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY 150,500 346,661 133,000 565,734 432,734 325% MISCELLANEOUS 6,735,757 6,342,764 2,376,925 2,583,257 206,332 9% TOTAL REVENUES 20,452,157 21,686,845 16,811,190 18,057,535 1,246,345 7%

COMPREHENSIVE SUMMARY PER FUND
$8,778,142
$15,375,028
$10,236,284
$9,263,246
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
FY2023 FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
Ending Fund Balance
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Budgeted Revenue Source 20,452,157 16,811,190 18,057,535 Budgeted Expenditures 21,692,955 21,949,934 24,169,316
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
84}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE - - (1,966,179) (1,966,179) - 0%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES - - - - - 0%
PERMITS - - - - - 0%
TRANSFERS 2,409,900 - 2,409,900 3,585,794 1,175,894 49% LOAN REPAYMENT 1,382,200 - 1,382,200 1,382,577 377 0% USE OF MONEY AND PROPERTY - - - - - 0%
MISCELLANEOUS - - - - - 0%
TOTAL REVENUES 3,792,100 - 3,792,100 4,968,371 1,176,271 31%

EXPENDITURES
PERSONNEL 1,495,600 1,228,919 1,503,750 2,054,715 550,965 37% INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 964,600 725,362 1,313,180 1,820,688 507,507 39% SUPPLIES 8,500 11,898 8,500 17,900 9,400 111%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE 1,383,400 - 1,383,400 1,474,921 91,521 7% TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 3,852,100 1,966,179 4,208,830 5,368,224 1,159,394 28% TOTAL REVENUES LESS EXPENSES (60,000) (1,966,179) (416,730) (399,853) 16,877 -4% ENDING FUND BALANCE (60,000)$ (1,966,179)$ (2,382,909)$ (2,366,032)$ 16,877$ -1% 712 - ADMINISTRATION

COMPREHENSIVE SUMMARY PER FUND
$-
$(1,966,179)
$(2,382,909) $(2,366,032)
$(3,000,000)
$(2,500,000)
$(2,000,000)
$(1,500,000)
$(1,000,000)
$(500,000)
$-
FY2023 FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
Ending Fund Balance
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Budgeted Revenue Source 3,792,100 3,792,100 4,968,371
Budgeted Expenditures 3,852,100 4,208,830 5,368,224
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
85}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE - - (11) (11) - 0%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES - - - - - 0%
PERMITS - - - - - 0%
TRANSFERS - - - - - 0%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY - - - - - 0%
MISCELLANEOUS 250,000 275,600 260,800 250,000 (10,800) -4% TOTAL REVENUES 250,000 275,600 260,800 250,000 (10,800) -4%

EXPENDITURES
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 250,000 275,612 250,000 250,000 - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 250,000 275,612 250,000 250,000 - 0% TOTAL REVENUES LESS EXPENSES - (11) 10,800 - (10,800) -100% ENDING FUND BALANCE -$ (11)$ 10,789$ (11)$ (10,800)$ -100% 721 - EQUIPMENT FUEL FUND

COMPREHENSIVE SUMMARY PER FUND
$-
$(11)
$10,789
$(11)
$(2,000)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
FY2023 FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
Ending Fund Balance
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Budgeted Revenue Source 250,000 260,800 250,000
Budgeted Expenditures 250,000 250,000 250,000
244,000
246,000
248,000
250,000
252,000
254,000
256,000
258,000
260,000
262,000
Summary
Budgeted Revenue Source Budgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
86}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE - - (1,969,513) (1,969,513) - 0%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES - - - - - 0%
PERMITS - - - - - 0%
TRANSFERS - - - 17,300 17,300 0%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY - - - - - 0%
MISCELLANEOUS 4,550,600 8,679 4,550,600 5,265,322 714,722 16% TOTAL REVENUES 4,550,600 8,679 4,550,600 5,282,622 732,022 16%

EXPENDITURES
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 4,550,600 1,978,192 4,550,600 5,282,622 732,022 16% SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 4,550,600 1,978,192 4,550,600 5,282,622 732,022 16% TOTAL REVENUES LESS EXPENSES - (1,969,513) - - - 0%
ENDING FUND BALANCE -$ (1,969,513)$ (1,969,513)$ (1,969,513)$ -$ 0% 731 - RISK MANAGEMENT FUND

COMPREHENSIVE SUMMARY PER FUND
$-
$(1,969,513) $(1,969,513) $(1,969,513)
$(2,500,000)
$(2,000,000)
$(1,500,000)
$(1,000,000)
$(500,000)
$-
FY2023 FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
Ending Fund Balance
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Budgeted Revenue Source 4,550,600 4,550,600 5,282,622
Budgeted Expenditures 4,550,600 4,550,600 5,282,622
4,000,000
4,200,000
4,400,000
4,600,000
4,800,000
5,000,000
5,200,000
5,400,000
Summary
Budgeted Revenue Source Budgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
87}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 5,244,247 5,244,247 5,101,423 5,101,423 - 0%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES 3,945,400 3,728,514 3,498,260 4,079,077 580,818 17% PERMITS - - - - - 0% TRANSFERS - - - - - 0% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 36,100 141,577 31,200 245,031 213,831 685% MISCELLANEOUS 38,000 4,777 41,500 81,810 40,310 97% TOTAL REVENUES 4,019,500 3,874,868 3,570,960 4,405,919 834,959 23%

EXPENDITURES
PERSONNEL 831,100 497,704 860,100 514,350 (345,750) -40% INDIRECT ALLOCATIONS 227,600 - 227,600 559,018 331,418 146% MISCELLANEOUS 103,000 103,000 103,000 103,000 - 0% OPERATIONAL 2,274,500 2,631,997 2,760,200 3,205,243 445,043 16% SUPPLIES 45,500 84,166 45,500 45,500 - 0% CAPITAL OUTLAY 3,392,100 700,826 3,857,100 1,836,967 (2,020,133) -52% DEBT SERVICE 242,700 - 242,700 247,362 4,662 2% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 7,116,500 4,017,692 8,096,200 6,511,439 (1,584,761) -20% TOTAL REVENUES LESS EXPENSES (3,097,000) (142,824) (4,525,240) (2,105,520) 2,419,720 -53% ENDING FUND BALANCE 2,147,247$ 5,101,423$ 576,182$ 2,995,903$ 2,419,720$ 420% 611 - WATER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$5,244,247 $5,101,423 $576,182 $2,995,903 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 FY2023 FY2024APROJECTED FY2025BADOPTED FY2025BAMENDEDEnding Fund Balance FY2024BUDGETED FY2025BADOPTED FY2025BAMENDEDBudgeted Revenue Source4,019,500 3,570,960 4,405,919Budgeted Expenditures7,116,500 8,096,200 6,511,439 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000SummaryBudgeted Revenue SourceBudgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
88}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 8,692,974 8,692,974 11,083,175 11,083,175 - 0%

COMPREHENSIVE SUMMARY PER FUND
$8,692,974
$11,083,175
$9,305,740
$7,529,421
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY2023 FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
Ending Fund Balance
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Budgeted Revenue Source 7,186,600 5,704,532 6,403,562
Budgeted Expenditures 6,925,700 7,481,967 9,957,316
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
89}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE 3,066,731 3,066,731 3,447,028 3,447,028 - 0%

EXPENDITURES
PERSONNEL 287,600 277,549 289,600 - (289,600) -100%
INDIRECT ALLOCATIONS 129,100 - 129,100 366,887 237,787 184% MISCELLANEOUS 220,600 239,876 220,600 227,100 6,500 3% OPERATIONAL 2,408,100 2,417,252 2,478,100 2,836,919 358,819 14% SUPPLIES 1,000 1,871 1,000 2,000 1,000 100%
CAPITAL OUTLAY - - - 61,667 61,667 0%
DEBT SERVICE 2,000 - 2,000 2,000 - 0%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 3,048,400 2,936,548 3,120,400 3,496,573 376,173 12% TOTAL REVENUES LESS EXPENSES 130,900 380,297 (170,915) (90,349) 80,566 -47% ENDING FUND BALANCE 3,197,631$ 3,447,028$ 3,276,113$ 3,356,679$ 80,566$ 2% 631 - DISPOSAL OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$3,066,731
$3,447,028
$3,276,113
$3,356,679
$2,800,000
$2,900,000
$3,000,000
$3,100,000
$3,200,000
$3,300,000
$3,400,000
$3,500,000
FY2023 FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
Ending Fund Balance
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Budgeted Revenue Source 3,179,300 2,949,485 3,406,224
Budgeted Expenditures 3,048,400 3,120,400 3,496,573
2,600,000
2,700,000
2,800,000
2,900,000
3,000,000
3,100,000
3,200,000
3,300,000
3,400,000
3,500,000
3,600,000
Summary
Budgeted Revenue Source Budgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
90}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
BEGINNING FUND BALANCE (202,635) (202,635) (163,028) (163,028) - 0%

REVENUES
TAXES 877,000 943,015 877,000 976,740 99,740 11%
FEES AND LICENSES - - - - - 0%
PERMITS - - - - - 0%
TRANSFERS - - - - - 0%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY 2,300 204 2,300 10,437 8,137 354% MISCELLANEOUS - - - - - 0%
TOTAL REVENUES 879,300 943,219 879,300 987,177 107,877 12%

EXPENDITURES
PERSONNEL 907,200 901,895 907,200 1,007,277 100,077 11% INDIRECT ALLOCATIONS 48,700 - 48,700 - (48,700) -100% MISCELLANEOUS - - - - - 0%
OPERATIONAL 2,100 1,718 2,100 2,840 740 35%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 958,000 903,612 958,000 1,010,117 52,117 5% TOTAL REVENUES LESS EXPENSES (78,700) 39,607 (78,700) (22,940) 55,760 -71% ENDING FUND BALANCE (281,335)$ (163,028)$ (241,728)$ (185,968)$ 55,760$ -23% 261 - COMMUNITY FACILITIES DISTRICT

COMPREHENSIVE SUMMARY PER FUND
$(202,635)
$(163,028)
$(241,728)
$(185,968)
$(300,000)
$(250,000)
$(200,000)
$(150,000)
$(100,000)
$(50,000)
$-
FY2023 FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
Ending Fund Balance
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Budgeted Revenue Source 879,300 879,300 987,177
Budgeted Expenditures 958,000 958,000 1,010,117
800,000
850,000
900,000
950,000
1,000,000
1,050,000
Summary
Budgeted Revenue Source Budgeted Expenditures

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
91}
NAME FY2024

BUDGETED
FY2024

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED

EXPENDITURES
CITY COUNCIL 930,356 397,644 915,930 1,091,924 19% CITY MANAGER 475,300 337,947 484,350 543,392 12% RECREATION 735,300 817,098 740,532 808,947 9% CITY CLERK 544,900 396,490 649,900 219,171 -66% ADMINISTRATIVE SERVICES 3,096,900 1,332,951 3,339,580 3,582,302 7% ADMINISTRATIVE SERVICES - UTILITY BILLING - - - 272,449 0% HR - - - 750,910 0% COMMUNITY DEVELOPMENT 1,621,100 1,463,633 1,679,714 2,055,734 22% POLICE 6,841,900 6,039,069 6,841,900 7,482,740 9% FIRE AND EMERGENCY SERVICES 5,390,792 3,987,931 5,410,792 6,630,000 23% PUBLIC WORKS 5,519,457 2,213,546 5,707,017 6,019,971 5% NON-DEPARTMENTAL 389,050 69,828 389,050 80,000 -79% TOTAL EXPENDITURES 25,545,055$ 17,056,137$ 26,158,764$ 29,537,540$ 13%

EXPENDITURES PER FUNCTION

GENERAL FUND
0%1%1%2%3%7%12%20%22%25%NON-DEPARTMENTALCITY CLERKADMINISTRATIVE SERVICES - UTILITY BILLINGCITY MANAGERHRCOMMUNITY DEVELOPMENTADMINISTRATIVE SERVICESPUBLIC WORKSFIRE AND EMERGENCY SERVICESPOLICEBudgeted Expenditures by Department

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
92}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 101
REVENUES - - - - - 0%
PERSONNEL 161,800 151,324 161,800 101,463 (60,337) -37% INDIRECT ALLOCATIONS 23,400 - 23,400 136,761 113,361 484% MISCELLANEOUS 484,656 - 384,656 308,164 (76,492) -20%
OPERATIONAL 173,400 191,309 175,853 306,937 131,084 75% SUPPLIES 2,100 526 2,100 2,000 (100) -5%
CAPITAL OUTLAY 85,000 54,484 168,121 236,601 68,480 41% DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 930,356 397,644 915,930 1,091,924 175,995 19% REVENUE LESS EXPENSE (930,356) (397,644) (915,930) (1,091,924) (175,995) 19%

SPECIAL FUNDS
PERSONNEL - 3,389 - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 5,000 17,072 - - - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 5,000 20,462 - - - 0%
TOTAL EXPENDITURES 935,356$ 418,106$ 915,930$ 1,091,924$ 175,995$ 19%

CITY COUNCIL

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
9% INDIRECT

ALLOCATIONS
13%

MISCELLANEOUS
28%

OPERATIONAL
28%

SUPPLIES
0%

CAPITAL OUTLAY
22%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
93}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 712
REVENUES - - - 496,178 496,178 0%
PERSONNEL 392,000 241,654 393,050 461,185 68,135 17%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 82,700 94,996 90,700 81,207 (9,493) -10% SUPPLIES 600 1,297 600 1,000 400 67%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 475,300 337,947 484,350 543,392 59,041 12% REVENUE LESS EXPENSE (475,300) (337,947) (484,350) (47,213) 437,137 -90% TOTAL EXPENDITURES 475,300$ 337,947$ 484,350$ 543,392$ 59,041$ 12%

CITY MANAGER

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
85%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
15%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0% TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
94}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 101
REVENUES 129,800 124,254 114,800 117,200 2,400 2% PERSONNEL 540,000 664,791 545,232 603,131 57,899 11%
INDIRECT ALLOCATIONS 57,000 - 57,000 144,449 87,449 153% MISCELLANEOUS - - - - - 0%
OPERATIONAL 90,400 73,637 90,400 69,867 (20,533) -23% SUPPLIES 26,200 62,237 26,200 31,500 5,300 20%
CAPITAL OUTLAY 38,500 38,443 38,500 - (38,500) -100% DEBT SERVICE - - - - - 0%
TRANSFERS (16,800) (22,010) (16,800) (40,000) (23,200) 138% EXPENDITURES 735,300 817,098 740,532 808,947 68,415 9% REVENUE LESS EXPENSE (605,500) (692,844) (625,732) (691,747) (66,015) 11%

SPECIAL FUNDS
PERSONNEL 40,150 22,010 30,000 40,000 10,000 33%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - - - - - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY 1,000,000 - 100,000 100,000 - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 1,040,150 22,010 130,000 140,000 10,000 8% TOTAL EXPENDITURES 1,775,450$ 839,108$ 870,532$ 948,947$ 78,415$ 9%

RECREATION

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
62%

INDIRECT

ALLOCATIONS
14%

MISCELLANEOUS
0%

OPERATIONAL
7%

SUPPLIES
3%

CAPITAL OUTLAY
10%

DEBT SERVICE
0%

TRANSFERS
-4%
FY2025 Amended Expenditures by Expense Type
-20.0%

0.0%

20.0%

40.0%

60.0%

80.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
95}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 712
REVENUES - - - 218,963 218,963 0%
PERSONNEL 313,500 287,804 318,500 184,332 (134,168) -42% INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 227,600 106,452 327,600 30,139 (297,461) -91% SUPPLIES 3,800 2,234 3,800 4,700 900 24%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 544,900 396,490 649,900 219,171 (430,729) -66% REVENUE LESS EXPENSE (544,900) (396,490) (649,900) (208) 649,692 -100% TOTAL EXPENDITURES 544,900$ 396,490$ 649,900$ 219,171$ (430,729)$ -66%

CITY CLERK

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
84%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
14%

SUPPLIES
2% CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
96}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 712
REVENUES - - - 663,248 663,248 0%
PERSONNEL - - - 442,953 442,953 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - - - 303,757 303,757 0%
SUPPLIES - - - 4,200 4,200 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES - - - 750,910 750,910 0%
REVENUE LESS EXPENSE - - - (87,662) (87,662) 0% GENERAL FUND - 731
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 4,550,600 1,978,192 4,550,600 5,282,622 732,022 16% SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 4,550,600 1,978,192 4,550,600 5,282,622 732,022 16% TOTAL EXPENDITURES 4,550,600$ 1,978,192$ 4,550,600$ 6,033,532$ 1,482,932$ 33% HR

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
7% INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
93%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
97}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 101
REVENUES - - - - - 0%
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 265,000 101,209 265,000 - (265,000) -100%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 265,000 101,209 265,000 - (265,000) -100% REVENUE LESS EXPENSE (265,000) (101,209) (265,000) - 265,000 -100% GENERAL FUND - 712
REVENUES 3,792,100 - 3,792,100 3,589,981 (202,119) -5% PERSONNEL 790,100 699,460 792,200 694,591 (97,609) -12% INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 654,300 523,914 894,880 1,404,790 509,910 57% SUPPLIES 4,100 8,366 4,100 8,000 3,900 95%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE 1,383,400 - 1,383,400 1,474,921 91,521 7% TRANSFERS - - - - - 0%
EXPENDITURES 2,831,900 1,231,741 3,074,580 3,582,302 507,722 17% REVENUE LESS EXPENSE 960,200 (1,231,741) 717,520 7,679 (709,841) -99% GENERAL FUND - 721
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 250,000 275,612 250,000 250,000 - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 250,000 275,612 250,000 250,000 - 0%
TOTAL EXPENDITURES 3,346,900$ 1,608,562$ 3,589,580$ 3,832,302$ 242,722$ 7%

ADMINISTRATIVE SERVICES

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
18%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
43%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
39%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
98}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 712
REVENUES - - - - - 0%
PERSONNEL - - - 271,654 271,654 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - - - 794 794 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES - - - 272,449 272,449 0%
REVENUE LESS EXPENSE - - - (272,449) (272,449) 0% TOTAL EXPENDITURES -$ -$ -$ 272,449$ 272,449$ 0%

ADMINISTRATIVE SERVICES - UTILITY BILLING

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
100%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
0%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
99}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 101
REVENUES 500,200 802,899 628,780 628,780 - 0%
PERSONNEL 979,700 524,174 981,700 871,033 (110,667) -11% INDIRECT ALLOCATIONS 108,700 - 108,700 253,657 144,957 133% MISCELLANEOUS - - - - - 0%
OPERATIONAL 529,200 936,589 545,814 927,544 381,730 70% SUPPLIES 3,500 2,870 3,500 3,500 - 0%
CAPITAL OUTLAY - - 40,000 - (40,000) -100%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 1,621,100 1,463,633 1,679,714 2,055,734 376,020 22% REVENUE LESS EXPENSE (1,120,900) (660,734) (1,050,934) (1,426,954) (376,020) 36%

SPECIAL FUNDS
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - 113,473 - - - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES - 113,473 - - - 0%

AGENCY FUNDS
PERSONNEL 86,500 73,501 86,500 - (86,500) -100%
INDIRECT ALLOCATIONS 14,200 - 14,200 10,692 (3,508) -25% MISCELLANEOUS - - - - - 0%
OPERATIONAL 114,700 25,690 114,700 113,200 (1,500) -1% SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 215,400 99,190 215,400 123,892 (91,508) -42% TOTAL EXPENDITURES 1,836,500$ 1,676,296$ 1,895,114$ 2,179,626$ 284,512$ 15%

COMMUNITY DEVELOPMENT

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
40%

INDIRECT

ALLOCATIONS
12%

MISCELLANEOUS
0%

OPERATIONAL
48%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
100}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 101
REVENUES 715,900 517,615 412,750 684,282 271,532 66% PERSONNEL 4,977,500 4,746,124 4,977,500 5,424,476 446,976 9% INDIRECT ALLOCATIONS 491,100 - 491,100 567,524 76,424 16% MISCELLANEOUS - - - - - 0%
OPERATIONAL 1,325,600 1,157,501 1,325,600 1,443,740 118,140 9% SUPPLIES 47,700 53,081 47,700 47,000 (700) -1%
CAPITAL OUTLAY - 82,363 - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 6,841,900 6,039,069 6,841,900 7,482,740 640,840 9% REVENUE LESS EXPENSE (6,126,000) (5,521,455) (6,429,150) (6,798,458) (369,308) 6%

SPECIAL FUNDS
PERSONNEL 2,191,000 1,795,143 2,485,238 2,366,396 (118,842) -5% INDIRECT ALLOCATIONS 39,700 - 39,700 129,765 90,065 227% MISCELLANEOUS 18,000 11,730 18,000 18,000 - 0%
OPERATIONAL 262,300 220,906 306,041 326,013 19,973 7%
SUPPLIES 74,518 29,837 100,300 100,300 - 0%
CAPITAL OUTLAY 1,447,188 267,631 1,730,188 1,640,188 (90,000) -5% DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 4,032,706 2,325,247 4,679,466 4,580,663 (98,803) -2% TOTAL EXPENDITURES 10,874,606$ 8,364,316$ 11,521,366$ 12,063,403$ 542,037$ 5% POLICE

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
64%

INDIRECT

ALLOCATIONS
6%

MISCELLANEOUS
0%

OPERATIONAL
15%

SUPPLIES
1%

CAPITAL OUTLAY
14%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
101
}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 101
REVENUES 3,487,900 3,725,827 3,525,675 3,749,875 224,200 6% PERSONNEL 3,893,692 3,347,145 3,913,692 4,018,277 104,585 3% INDIRECT ALLOCATIONS 390,800 - 390,800 509,463 118,663 30% MISCELLANEOUS - - - - - 0%
OPERATIONAL 543,600 503,695 543,600 632,409 88,809 16% SUPPLIES 132,200 130,438 132,200 132,200 - 0%
CAPITAL OUTLAY - 6,653 - 905,000 905,000 0%
DEBT SERVICE 430,500 - 430,500 432,650 2,150 0%
TRANSFERS - - - - - 0%
EXPENDITURES 5,390,792 3,987,931 5,410,792 6,630,000 1,219,208 23% REVENUE LESS EXPENSE (1,902,892) (262,104) (1,885,117) (2,880,125) (995,008) 53%

SPECIAL FUNDS
PERSONNEL 1,348,300 1,253,638 1,508,090 1,724,136 216,046 14% INDIRECT ALLOCATIONS 20,000 - 20,000 109,560 89,560 448% MISCELLANEOUS - - - - - 0%
OPERATIONAL 127,800 101,200 142,800 234,155 91,355 64% SUPPLIES 21,900 34,802 21,900 38,881 16,981 78%
CAPITAL OUTLAY 251,000 82,024 601,000 614,019 13,019 2% DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 1,769,000 1,471,663 2,293,790 2,720,751 426,961 19%

AGENCY FUNDS
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - - - - - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY 2,500,000 716,137 2,500,000 9,565,000 7,065,000 283% DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 2,500,000 716,137 2,500,000 9,565,000 7,065,000 283% TOTAL EXPENDITURES 9,659,792$ 6,175,731$ 10,204,582$ 18,915,751$ 8,711,169$ 85%

FIRE AND EMERGENCY SERVICES

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
30%

INDIRECT

ALLOCATIONS
3%

MISCELLANEOUS
0%

OPERATIONAL
5%

SUPPLIES
1%

CAPITAL OUTLAY
59%

DEBT SERVICE
2%

TRANSFERS
0%
FY2025 Amended Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

BUDGETED
FY2025B

ADOPTED
FY2025B

AMENDED
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
102
}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%
GENERAL FUND - 101
REVENUES 3,963,057 3,643,056 82,100 97,100 15,000 18% PERSONNEL 939,200 843,209 942,200 1,737,670 795,470 84% INDIRECT ALLOCATIONS 159,400 - 159,400 274,419 115,019 72% MISCELLANEOUS - - - - - 0%
OPERATIONAL 949,400 1,135,237 994,400 1,461,182 466,782 47% SUPPLIES 125,700 156,657 125,700 111,700 (14,000) -11% CAPITAL OUTLAY 3,922,757 78,443 4,062,317 2,435,000 (1,627,317) -40% DEBT SERVICE - - - - - 0%
TRANSFERS (577,000) - (577,000) - 577,000 -100%
EXPENDITURES 5,519,457 2,213,546 5,707,017 6,019,971 312,954 5% REVENUE LESS EXPENSE (1,556,400) 1,429,510 (5,624,917) (5,922,871) (297,954) 5%

ENTERPRISE FUND - WATER
REVENUES 4,019,500 3,874,868 3,570,960 4,405,919 834,959 23% PERSONNEL 831,100 497,704 860,100 514,350 (345,750) -40% INDIRECT ALLOCATIONS 227,600 - 227,600 559,018 331,418 146% MISCELLANEOUS 103,000 103,000 103,000 103,000 - 0%
OPERATIONAL 2,274,500 2,631,997 2,760,200 3,205,243 445,043 16% SUPPLIES 45,500 84,166 45,500 45,500 - 0%
CAPITAL OUTLAY 3,392,100 700,826 3,857,100 1,836,967 (2,020,133) -52% DEBT SERVICE 242,700 - 242,700 247,362 4,662 2%
TRANSFERS - - - - - 0%
EXPENDITURES 7,116,500 4,017,692 8,096,200 6,511,439 (1,584,761) -20% REVENUE LESS EXPENSE (3,097,000) (142,824) (4,525,240) (2,105,520) 2,419,720 -53%

ENTERPRISE FUND - SEWER
REVENUES 7,186,600 6,638,975 5,704,532 6,403,562 699,030 12% PERSONNEL 1,264,800 1,062,233 1,281,800 971,606 (310,194) -24% INDIRECT ALLOCATIONS 321,900 - 321,900 484,146 162,246 50% MISCELLANEOUS 1,240,700 103,000 1,240,700 1,186,918 (53,783) -4% OPERATIONAL 1,641,000 1,558,553 2,333,667 3,239,295 905,628 39% SUPPLIES 71,400 40,321 71,400 71,400 - 0%
CAPITAL OUTLAY 2,006,800 1,484,667 1,853,400 3,620,027 1,766,627 95% DEBT SERVICE 379,100 - 379,100 383,925 4,825 1%
TRANSFERS - - - - - 0%
EXPENDITURES 6,925,700 4,248,774 7,481,967 9,957,316 2,475,349 33% REVENUE LESS EXPENSE 260,900 2,390,201 (1,777,435) (3,553,754) (1,776,319) 100%

ENTERPRISE FUND - DISPOSAL
REVENUES 3,179,300 3,316,845 2,949,485 3,406,224 456,739 15% PERSONNEL 287,600 277,549 289,600 - (289,600) -100%
INDIRECT ALLOCATIONS 129,100 - 129,100 366,887 237,787 184% MISCELLANEOUS 220,600 239,876 220,600 227,100 6,500 3% OPERATIONAL 2,408,100 2,417,252 2,478,100 2,836,919 358,819 14% SUPPLIES 1,000 1,871 1,000 2,000 1,000 100%
CAPITAL OUTLAY - - - 61,667 61,667 0%
DEBT SERVICE 2,000 - 2,000 2,000 - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 3,048,400 2,936,548 3,120,400 3,496,573 376,173 12% REVENUE LESS EXPENSE 130,900 380,297 (170,915) (90,349) 80,566 -47%

PUBLIC WORKS

SUMMARY OF EXPENDITURES PER DEPARTMENT

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2024-2025
PAGE_
103}
NAME FY2024

BUDGETED
FY2024A

PROJECTED
FY2025B

ADOPTED
FY2025B

AMENDED
FY25 VAR

ADOPTED VS

AMENDED
%

PUBLIC WORKS

SUMMARY OF EXPENDITURES PER DEPARTMENT

SPECIAL FUNDS
PERSONNEL 833,600 270,414 256,500 156,562 (99,938) -39% INDIRECT ALLOCATIONS 38,000 - 38,000 39,452 1,452 4% MISCELLANEOUS - - - - - 0%
OPERATIONAL 836,792 229,918 380,121 247,129 (132,992) -35% SUPPLIES 42,649 63,941 35,502 20,796 (14,706) -41%
CAPITAL OUTLAY 20,086,967 4,946,173 15,947,622 15,947,622 - 0% DEBT SERVICE - 245,908 - - - 0%
TRANSFERS - - 600,000 600,000 - 0%
EXPENDITURES 21,838,008 5,756,354 17,257,745 17,011,562 (246,183) -1%

AGENCY FUNDS
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS 3,446,300 - 1,425,000 1,425,000 - 0%
OPERATIONAL 2,146,500 1,769,616 2,797,500 2,797,500 - 0% SUPPLIES - - - - - 0%
CAPITAL OUTLAY 2,640,100 84,823 2,640,110 2,640,110 - 0% DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 8,232,900 1,854,439 6,862,610 6,862,610 - 0% TOTAL EXPENDITURES 52,680,965$ 21,027,353$ 48,525,939$ 49,859,470$ 1,333,531$ 3%

PERSONNEL
7% INDIRECT

ALLOCATIONS
3%

MISCELLANEOUS
6%

OPERATIONAL
28%

SUPPLIES
1%

CAPITAL OUTLAY
53%

DEBT SERVICE
1%

TRANSFERS
1%
FY2025 Amended Expenditures by Expense Type
-20%
0%
20%
40%
60%
80%
100%
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2024-2025
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OPERATING BUDGET DETAIL
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105
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025

GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND BEGINNING BALANCE 8,565,186 8,778,142 8,778,142 15,375,028 15,375,028 [101] : GENERAL FUND TOTAL REVENUE 15,977,506 15,723,111 20,452,157 21,686,845 16,811,190 18,057,535 [101] : GENERAL FUND TOTAL EXPENSE 14,278,951 15,510,156 21,692,955 15,089,959 21,949,934 24,169,316 REV. LESS EXP 1,698,555 212,955 (1,240,798) 6,596,886 (5,138,744) (6,111,781) [101] : GENERAL FUND ENDING FUND BALANCE 1,698,555 8,778,142 7,537,344 15,375,028 10,236,284 9,263,246 [101] : GENERAL FUND

REVENUE
[101] RECREATION : GENERAL FUND : INFLOW : REVENUES [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4322 SENIOR DEPOSITS-C1 - - 100 - - - [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4501 YOUTH SPORTS FEES 22,711 28,700 24,500 18,433 22,000 22,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4505 ADULT SPORTS FEES 21,475 27,940 25,000 26,676 25,000 27,500 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4510 AQUATICS FEES 36,560 30,021 35,000 32,472 30,000 30,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4535 RENTAL OF COMMUNITY CENTER 12,145 25,355 25,200 25,775 25,200 25,200 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4540 RENTAL OF PARK FACILITIES 15,895 13,530 15,000 10,600 12,500 12,500 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4841 CONTRIBUTIONS & SPONSORSHIPS 5,595 3,171 5,000 4,578 - - [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4869 MISCELLANEOUS REVENUE 5,272 118 - 5,387 - - [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-203-4322 SENIOR DEPOSITS (C1) - 23 - 332 100 - [101] RECREATION : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 119,652 128,858 129,800 124,254 114,800 117,200 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4210 ANIMAL LICENSE FEES 644 919 800 462 500 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4212 DANCE PERMITS 305 - 100 15 - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4338 POST REIMBURSEMENTS-POLICE 9,208 24,787 15,000 13,365 15,000 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4351 SB-90 POLICE STATE REIMBURSE 25,588 13,225 25,000 34,630 25,000 34,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4421 POLICE-SPECIAL SERVICES 44,206 46,578 44,000 90,139 44,000 44,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4422 POLICE-REPORTS 7,654 8,774 8,000 9,534 8,500 8,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4702 COURT FINES-NON TRAFFIC 55,676 27,397 49,300 49,980 45,000 45,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4703 DUI COST RECOVERY - - 100 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4704 PARKING TICKET FINES 3,677 3,507 4,000 2,536 2,000 2,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4831 STATE FINGERPRINT FEES 156 2,722 1,100 6,747 3,000 3,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4841 CONTRIBUTIONS & SPONSORSHIPS 2,500 - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4858 SUSD SRO REIMBURSEMENTS 169,664 193,890 265,000 246,070 265,000 265,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4869 MISCELLANEOUS REVENUE 19,320 22,317 4,000 411 2,000 2,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4875 ANIMAL CONTROL SERVICES 2,726 2,907 3,000 2,867 2,750 2,750 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4962 INSURANCE REIMBURSEMENTS - - - 60,859 - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : REVENUES341,326 347,022 419,400 517,615 412,750 421,750 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES [101] POLICE : GENERAL FUND:INTERNAL SERV/RECORDS & COMM : INFLOW : REVENUES [101] POLICE : GENERAL FUND:INTERNAL SERV/RECORDS & COMM : INFLOW : REVENUES101-040-201-4840 LOCAL AGENCY REVENUE - - 296,500 - - 262,532 [101] POLICE : GENERAL FUND:INTERNAL SERV/RECORDS & COMM : INFLOW : REVENUESTOTAL [101] GENERAL FUND:INTERNAL SERV/RECORDS & COMM : REVENUES- - 296,500 - - 262,532 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4352 FIRE STATE REIMBURSE 104,353 - 86,700 45,088 75,000 75,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4406 SALE OF MAPS/PLANS/DOCUMENTS 495 300 500 165 300 300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4431 AMBULANCE -EMERGENCY SERVICES 1,324,728 1,361,076 1,450,000 1,413,999 1,500,000 1,800,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4432 AMBULANCE- GEMT REIMBURSEMENT - 153,539 - 80,088 80,000 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4433 AMBULANCE-BAD DEBT RECOVERY 221 - - 352 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4435 COUNTY EMS REIMBURSEMENTS 16,875 16,875 17,400 16,875 16,875 16,875 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4450 PLAN CHECK FEE-BLDG & SAFETY 2,940 3,998 2,500 4,895 4,000 4,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4451 FIRE PREVENTION FEES 27,562 29,671 15,600 42,501 30,000 35,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4841 CONTRIBUTIONS & SPONSORSHIPS 2,500 - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4862 MSI FEES OTHER 689 - 3,600 4,235 3,600 3,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4869 MISCELLANEOUS REVENUE 555 15,019 5,600 227,477 10,000 10,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4959 CPR FIRST AID CLASSES 680 585 100 1,825 100 100 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4968 IGT REIMBURSEMENT (FEDERAL) 569,146 1,351,303 1,900,000 1,884,238 1,800,000 1,800,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4969 FCC-TRAINING 3,167 5,522 5,100 4,091 5,000 5,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : REVENUES2,053,911 2,937,889 3,487,100 3,725,827 3,524,875 3,749,875 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : INFLOW : REVENUES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : INFLOW : REVENUES101-050-402-4801 INTEREST INCOME (1,986) - 800 - 800 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : INFLOW : REVENUESTOTAL [101] GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : REVENUES(1,986) - 800 - 800 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : INFLOW : REVENUES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4215 BUILDING PERMITS 228,699 411,479 350,000 472,592 400,000 400,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4436 CODE ENFORCEMENT ABATEMENT FEES - 2,700 1,200 4,700 2,500 2,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4441 ZONING & SUBDIVISION FEES 6,721 6,298 9,600 9,154 7,500 7,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4447 MITIGATION/MONITORING FEES 3,000 3,000 3,100 3,280 3,280 3,280 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4450 PLAN CHECK FEE-BLDG & SAFETY 161,045 258,560 125,000 290,781 200,000 200,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4452 FINAL SITE PLAN INSPECTION - - 900 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4453 MINOR DEVIATION FEE 5,544 4,370 2,000 5,828 4,500 4,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4455 SUBDIVISION INSPECTION FEE 13,370 21,376 5,900 14,780 10,000 10,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4830 SMIP-STRONG MOTION FEES - - - 78 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4831 SB1473-BUILDING PERMIT FEES - - 400 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4869 MISCELLANEOUS REVENUE - 81,239 2,100 1,706 1,000 1,000 The General fund is the City's general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales ta and intergovernmental revenue.

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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: PLANNING DIVISION : REVENUES418,378 789,022 500,200 802,899 628,780 628,780 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4562 WATER SERVICE/PENALTIES 925 3,094 1,000 3,235 3,100 3,100 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4869 MISCELLANEOUS REVENUE 1,000 - 300 - - - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-201-4869 MISCELLANEOUS REVENUE 1,026 - - 12,000 - - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4810 RENTAL SANGER YOUTH CENTER 57,450 44,470 58,500 61,784 60,000 60,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4811 SYC UTILITY REIMB 18,922 19,996 19,000 20,454 19,000 19,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-901-4329 GRANT REVENUE - - 3,884,257 3,545,583 - 15,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 79,323 67,561 3,963,057 3,643,056 82,100 97,100 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4001 PROP TAX - SECURED CURRENT 1,819,359 1,988,125 1,896,000 1,962,621 2,000,000 1,966,742 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4002 PROP TAX - UNSECURED CURRENT 103,653 116,873 121,000 126,172 135,000 126,436 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4003 PROP TAX - PRIOR SECURED 160,202 373,938 - 400,079 215,000 400,919 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4004 PROP TAX - PRIOR UNSECURED - - 20,600 4,607 5,000 4,617 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4005 PROP TAX - SUPPLEMENTAL SEC 72,599 60,986 72,500 90,489 60,000 90,679 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4006 PROP TAX - SUPPLEMENTAL UNSEC 19,030 5,857 1,300 7,868 1,300 7,884 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4105 SALES TAX 3,532,546 3,046,642 3,324,300 3,809,989 3,766,100 3,884,901 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4120 TRANSIENT OCCUPANCY TAX 5,934 9,403 10,000 12,508 10,000 10,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4130 UTILITY USERS TAX 1,607,162 1,712,167 1,823,000 1,914,707 1,823,000 1,823,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4135 UTILITY USERS TAX - WATER 124,014 123,498 137,000 133,183 120,285 120,285 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4150 FRANCHISE TAX/NATURAL GAS 126,767 175,847 180,000 188,040 175,000 175,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4151 FRANCHISE TAX/ELECTRICITY 141,528 145,252 140,000 107,986 140,000 140,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4152 FRANCHISE TAX/CABLE TV 146,362 101,051 150,000 123,448 140,000 140,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4154 FRANCHISE TAX/FEE DISPOSAL 165,562 168,522 170,000 182,323 180,000 180,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4160 BUSINESS LICENSE TAX 143,941 140,924 150,000 157,543 140,000 140,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4165 PROPERTY TRANSFER TAX 55,550 42,868 62,000 44,082 47,500 47,500 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4341 MOTOR VEHICLE IN LIEU OF TAX 2,567,149 2,826,288 2,900,000 2,981,088 3,000,000 3,000,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4382 IN LIEU PROPERTY TAX 250,100 250,000 250,000 250,100 - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4403 PHOTOCOPY FEES 108 65 100 38 50 50 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4407 NSF CHARGE 408 288 500 180 250 250 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4801 INTEREST INCOME 30,349 81,289 14,500 215,235 14,500 448,034 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (36,918) (13,674) 16,500 14,530 - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 19,072 19,684 20,000 18,737 20,000 20,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4865 CASH SHORT/OVER 42 45 100 (113) 100 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4869 MISCELLANEOUS REVENUE 17,085 14,529 24,000 39,144 4,000 4,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4950 PROCEEDS ON SALE OF BONDS 100,295 - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4932 TRANSFER FROM RDA FUND 1,528,538 - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4966 W/C REIMBURSEMENTS 266,468 62,292 171,900 88,612 50,000 50,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES12,966,902 11,452,759 11,655,300 12,873,194 12,047,085 12,780,298 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES

EXPENSE
[101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5110 DIRECT LABOR-REGULAR 45,461 53,977 57,900 55,229 57,900 21,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5210 PERS EXPENSE 9,747 3,763 3,100 2,936 3,100 - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5219 PERS OBLIGATION BOND 1,222 11,400 5,700 - 5,700 2,402 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5220 SOCIAL SECURITY 5,556 6,184 4,500 6,111 4,500 1,607 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5310 HEALTH INSURANCE 64,817 76,029 59,600 56,345 59,600 45,265 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5320 WORKERS COMPENSATION 694 6,157 6,100 6,311 6,100 5,315 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5340 EMPLOYEE ASSISTANCE PROGRAM 1 19 300 19 300 74 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5350 FITNESS PROGRAM 13 13 200 13 200 1,800 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5410 AUTO ALLOWANCE 24,071 24,071 24,000 24,000 24,000 24,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5411 CELL PHONE ALLOWANCE 1,596 971 400 360 400 - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS153,178 182,583 161,800 151,324 161,800 101,463 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6110 SUPPLIES 482 1,447 1,300 526 1,300 2,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6124 SUPPLIES-OTHER 49 - 800 - 800 - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6240 SVCS-LEGAL COUNSEL 27,041 28,405 54,000 47,045 54,000 54,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6241 SERVICES-LEGAL LITIGATION 2,318 4,771 1,600 3,871 1,600 1,600 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6290 SVCS-PROFESSIONAL SERVICES 529 652 2,500 1,714 2,500 167,050 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6431 GENERAL LIABILITY PREMIUMS 3,142 3,300 3,300 - 3,300 15,098 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6432 PROPERTY PREMIUMS 1,324 800 800 - 800 7,608 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 40 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6437 COBRA EXPENSE 100 100 100 - 100 238 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6438 UNEMPLOYMENT INSURANCE 47 100 100 - 100 775 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6445 DISABILITY INSURANCE 1,300 1,300 1,300 - 1,300 - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6446 LIFE INSURANCE - - - - - 209 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6448 RISK MGT ADMIN 265 300 300 - 300 208 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6449 ERMA PERSONNEL INSURANCE 916 1,300 1,300 - 1,300 2,757 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6521 TELECOMMUNICATIONS REGULAR 4,298 4,668 3,000 5,869 3,000 3,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6730 TRAINING/WORKSHOPS/MEETINGS 15,100 22,806 28,000 40,090 28,000 34,800 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6830 MEMBERSHIPS-OTHER 18,180 20,480 17,100 18,001 19,553 19,553 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6940 MISCELLANEOUS-OTHER EXPENSE 14,037 500 - 500 - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8440 CHARGES FOR INTERNAL ADMIN 22,366 23,400 23,400 - 23,400 136,761 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8483 UTILITY DISCOUNT CONTRIBUTION - - 35,000 - 35,000 78,810 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : OTHER CHARGES111,494 114,327 173,900 117,618 176,353 524,507 PAGE
107
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-5110 DIRECT LABOR-REGULAR - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-5210 PERS EXPENSE - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-5219 PERS OBLIGATION BOND - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-5220 SOCIAL SECURITY - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-5310 HEALTH INSURANCE - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-5320 WORKERS COMPENSATION - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-6290 SVCS-PROFESSIONAL SERVICES 4,500 58,500 60,000 74,218 60,000 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7111 FALLER PARK CONCESSION STAND - 8,818 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7131 4-WAY LED SOLAR STOP SIGNS - 7,721 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7141 RRFB LED FLASHING CROSSWALK 16,835 44,459 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7151 GREENWOOD PARK BASKETBALL COURT - 5,644 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7171 DOWNTOWN REVITALIZATION - - - 13,399 100,000 86,601 [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7181 KELLY PARK WALKING PATH - 38,357 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7191 BOXING RING - 20,510 - 1,000 - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7130 VETERANS PARK - - - - - 150,000 [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-7201 ACADEMY & 8TH FLASHING BEACONS - - 85,000 40,084 68,121 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-8420 SERVICES TO OTHER PROGRAMS - - 449,656 - 349,656 229,354 [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-001-901-9100 TRANSFERS TO OTHER FUNDS (0) - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: ONE TIME PROGRAMS : OTHER CHARGES21,335 184,009 594,656 128,702 577,777 465,954 [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS [101] ADMINISTRATIVE SERVICES : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-020-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - - [101] ADMINISTRATIVE SERVICES : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-020-101-8200 ADMIN FEES - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-020-101-8210 BOND PRINCIPAL PAYMENT - - - - - - [101] ADMINISTRATIVE SERVICES : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-020-101-8211 BOND INTEREST EXPENSE - - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS101-020-901-6290 SVCS-PROFESSIONAL SERVICES - - 265,000 101,209 265,000 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES- - 265,000 101,209 265,000 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5110 DIRECT LABOR-REGULAR 97,349 123,858 149,200 162,228 149,200 174,973 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5120 DIRECT LABOR-PART TIME 161,232 233,209 160,900 247,035 160,900 160,000 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5130 OVERTIME 11,940 32,066 5,000 24,686 5,000 25,400 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5160 VACATION LEAVE BUY BACK 1,359 1,541 - 580 580 2,497 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5170 OTHER LEAVE BUY BACK - - - 3,102 3,102 2,129 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5210 PERS EXPENSE 36,028 13,766 13,000 12,907 13,000 15,187 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5219 PERS OBLIGATION BOND 2,617 25,234 21,000 - 21,000 17,671 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5220 SOCIAL SECURITY 20,475 29,619 24,200 33,051 24,200 21,234 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5310 HEALTH INSURANCE 26,842 36,703 51,500 48,801 51,500 85,117 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5320 WORKERS COMPENSATION 7,529 47,295 33,200 53,450 33,200 3,189 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM 28 62 100 85 100 19 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5350 FITNESS PROGRAM 31 41 100 57 100 1,080 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5410 AUTO ALLOWANCE - - - 121 1,050 - [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5411 CELL PHONE ALLOWANCE 145 145 200 216 200 1,440 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS365,576 543,538 458,400 586,318 463,132 509,936 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6110 SUPPLIES 78 196 100 66 100 28,500 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6124 SUPPLIES-OTHER 34,102 81,433 26,100 62,171 26,100 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6140 EQUIPTMENT (< $5000) - - - - - 1,100 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6150 EQUIPTMENT (>=$5000) - - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6146 MINOR EQUIP-OTHER 742 248 1,100 3,138 1,100 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6290 SVCS-PROFESSIONAL SERVICES 40,148 45,839 40,800 39,437 40,800 13,130 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6332 FUEL-UNLEADED 6,198 4,551 6,100 780 6,100 6,100 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6415 MISC ADVERTISING 1,575 - 300 - 300 300 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6431 GENERAL LIABILITY PREMIUMS 7,808 8,200 8,200 - 8,200 3,891 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6432 PROPERTY PREMIUMS 3,144 1,900 1,900 - 1,900 1,961 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 10 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6437 COBRA EXPENSE - - - - - 61 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6438 UNEMPLOYMENT INSURANCE 569 1,200 1,200 - 1,200 465 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6445 DISABILITY INSURANCE 1,000 1,000 1,000 - 1,000 3,475 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6446 LIFE INSURANCE - - - - - 54 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6448 RISK MGT ADMIN 354 400 400 - 400 54 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6449 ERMA PERSONNEL INSURANCE - - - - - 711 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6451 RENTAL-VEHICLES & EQUIPMENT 975 1,466 1,000 1,113 1,000 1,000 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6455 LOW/HIGH VEHICLE INSURANCE 974 900 900 - 900 3 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6521 TELECOMMUNICATIONS REGULAR 10,261 11,197 9,000 12,288 9,000 13,500 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6730 TRAINING/WORKSHOPS/MEETINGS 802 (72) 300 328 300 2,500 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6920 FEES AND FILINGS - - 400 840 400 850 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8310 PHOTOCOPY CHARGES 1,500 1,513 1,800 1,605 1,800 1,800 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8321 COMPUTER SOFTWARE 5,000 5,119 5,400 5,000 5,400 5,400 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8350 VEHICLE MAINTENANCE CHARGES 10 6,739 100 240 100 7,700 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8440 CHARGES FOR INTERNAL ADMIN 54,481 57,000 57,000 - 57,000 144,449 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-201-6510 UTILITY-ELECTRIC/GAS - - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6740 MILEAGE REIMBURSEMENT 167 - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-202-6510 UTILITY-ELECTRIC/GAS - - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES169,888 228,830 163,100 127,006 163,100 237,013 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES PAGE
108
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5110 DIRECT LABOR-REGULAR - 23,310 41,200 41,814 41,200 47,166 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5120 DIRECT LABOR-PART TIME - 11,831 - - - 17,550 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5130 OVERTIME - 828 - 436 500 400 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5160 VACATION LEAVE BUY BACK - - 500 - 500 354 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5210 PERS EXPENSE - 1,650 3,200 3,237 3,200 3,803 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5219 PERS OBLIGATION BOND - 4,749 5,800 - 5,800 6,294 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5220 SOCIAL SECURITY - 2,829 3,200 3,439 3,200 4,951 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5310 HEALTH INSURANCE - 13,964 23,100 24,905 23,100 11,253 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5320 WORKERS COMPENSATION 54 4,329 4,400 4,577 4,400 1,063 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5340 EMPLOYEE ASSISTANCE PROGRAM - 24 100 39 100 2 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5350 FITNESS PROGRAM - 16 100 26 100 360 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5430 RECLASS OF SALARY EXPENDITURES - - (16,800) (22,010) (16,800) (40,000) [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS54 63,531 64,800 56,462 65,300 53,195 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6124 SUPPLIES-OTHER - 512 - - - 3,000 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6290 SVCS-PROFESSIONAL SERVICES - - 5,000 3,740 5,000 5,110 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6431 GENERAL LIABILITY PREMIUMS - - - - - 310 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6432 PROPERTY PREMIUMS - - - - - 156 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6434 FIDELITY AND SURETY PREMIUMS - - - - - 1 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6437 COBRA EXPENSE - - - - - 5 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6438 UNEMPLOYMENT INSURANCE - - - - - 155 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6445 DISABILITY INSURANCE 500 500 500 - 500 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6446 LIFE INSURANCE - - - - - 4 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6448 RISK MGT ADMIN - - - - - 4 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6449 ERMA PERSONNEL INSURANCE - - - - - 57 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-205-6290 SVCS-PROFESSIONAL SERVICES - - 5,000 5,129 5,000 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES500 1,012 10,500 8,869 10,500 8,802 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] RECREATION : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY101-030-901-7230 MACHINERY & EQUIPMENT - - 38,500 38,443 38,500 - [101] RECREATION : GENERAL FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND : CAPITAL OUTLAY- - 38,500 38,443 38,500 - [101] RECREATION : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5110 DIRECT LABOR-REGULAR 2,044,385 2,035,534 2,418,800 2,482,123 2,418,800 2,742,806 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5120 DIRECT LABOR-PART TIME - - 35,200 3,753 35,200 41,340 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5130 OVERTIME 271,911 294,468 247,200 287,922 247,200 296,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5160 VACATION LEAVE BUY BACK 54,412 24,969 12,600 16,746 12,600 66,886 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5170 OTHER LEAVE BUY BACK 166,873 168,655 150,500 194,459 150,500 126,253 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5210 PERS EXPENSE 527,781 271,552 276,300 280,036 276,300 395,294 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5219 PERS OBLIGATION BOND 54,965 421,903 369,400 - 369,400 368,905 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5220 SOCIAL SECURITY 199,047 209,272 234,800 226,345 234,800 212,987 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5310 HEALTH INSURANCE 534,369 653,912 706,100 690,855 706,100 794,632 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5320 WORKERS COMPENSATION 206,750 374,738 323,200 413,357 323,200 182,586 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 974 1,150 1,300 1,211 1,300 275 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5350 FITNESS PROGRAM 762 767 1,000 807 1,000 11,880 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5411 CELL PHONE ALLOWANCE 8,281 4,903 4,400 4,320 4,400 4,320 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5430 RECLASS OF SALARY EXPENDITURES 21,851 - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5420 UNIFORM ALLOWANCE 47,547 46,354 45,300 44,462 45,300 42,250 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : WAGES AND BENEFITS4,139,907 4,508,175 4,826,100 4,646,394 4,826,100 5,286,915 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6110 SUPPLIES 9,178 9,674 10,000 6,638 10,000 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6111 POSTAGE (58) 94 700 5 700 700 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6115 PUBLICATIONS/SUBSCRIPTIONS 542 - 1,600 - 1,600 1,600 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6121 SUPPLIES-YOUTH SERVICES - 595 500 60 500 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6122 SUPPLIES-SHOP AND FIELD 1,672 1,939 3,100 956 3,100 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6123 SUPPLIES-SAFETY 11,729 11,171 18,000 20,339 18,000 22,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6124 SUPPLIES-OTHER 10,172 6,143 12,000 25,069 12,000 25,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6125 SUPPLIES-JAIL - - 500 18 500 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6128 SUPPLIES CRIME PREVENTION 2,461 193 3,600 - 3,600 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6129 CRIME SCENE MANAGEMENT 3,600 1,833 7,000 - 7,000 7,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6140 EQUIPTMENT (< $5000) - - - - - 2,100 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6150 EQUIPTMENT (>=$5000) - - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6141 MINOR EQUIP-SMALL TOOLS - - 200 - 200 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6142 MINOR EQUIP-OFFICE 234 888 1,600 - 1,600 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6146 MINOR EQUIP-OTHER 81 - 300 - 300 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6215 ANIMAL CONTROL SERVICES 6,851 13,736 9,600 16,037 9,600 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6240 SVCS-LEGAL COUNSEL 12,120 5,387 6,500 12,157 6,500 6,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6290 SVCS-PROFESSIONAL SERVICES 106,422 125,958 90,000 174,053 90,000 210,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6291 CONTRACT DISPATCH SERVICES 425,342 428,634 451,100 429,743 451,100 451,100 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6292 DRUG/ALCOHOL TESTING 13,366 37,922 17,000 32,714 17,000 34,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6310 TIRES EXPENSE 14,706 19,539 13,000 12,519 13,000 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6332 FUEL-UNLEADED 144,234 123,800 145,000 151,346 145,000 145,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6420 PRINTING & BINDING 2,151 2,210 2,100 599 2,100 2,100 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6431 GENERAL LIABILITY PREMIUMS 66,460 69,800 69,800 - 69,800 56,409 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6432 PROPERTY PREMIUMS 28,131 17,000 17,000 - 17,000 28,425 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 151 PAGE
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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6437 COBRA EXPENSE - - - - - 888 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6438 UNEMPLOYMENT INSURANCE 5,163 5,900 5,900 - 5,900 5,113 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6445 DISABILITY INSURANCE 800 800 800 - 800 40,830 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6446 LIFE INSURANCE - - - - - 781 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6448 RISK MGT ADMIN 6,282 7,100 7,100 - 7,100 776 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6449 ERMA PERSONNEL INSURANCE 20,143 28,600 28,600 - 28,600 10,302 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6455 LOW/HIGH VEHICLE INSURANCE 19,052 17,600 17,600 - 17,600 41 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6510 UTILITY-ELECTRIC/GAS 31,507 56,496 24,400 36,765 24,400 44,854 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6521 TELECOMMUNICATIONS REGULAR 72,034 67,768 89,600 76,857 89,600 80,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6600 REPAIRS & MAINTENANCE - - - - - 26,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS 3,605 22,598 19,000 7,664 19,000 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6620 R&M-EQUIPMENT 1,176 7,878 7,100 346 7,100 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 2,338 7,384 4,400 7,127 4,400 4,400 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6750 P.O.S.T. TRAINING 15,616 36,935 18,500 32,139 18,500 18,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6830 MEMBERSHIPS-OTHER 1,435 1,802 900 712 900 2,200 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6940 MISCELLANEOUS-OTHER EXPENSE - 435 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8310 PHOTOCOPY CHARGES 5,348 5,375 6,000 5,343 6,000 6,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8322 COMPUTER HARDWARE - - 100 - 100 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8350 VEHICLE MAINTENANCE CHARGES 95,659 170,141 105,000 161,374 105,000 118,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8440 CHARGES FOR INTERNAL ADMIN 469,400 491,100 491,100 - 491,100 567,524 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : OTHER CHARGES1,608,952 1,804,426 1,706,300 1,210,582 1,706,300 1,933,294 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-040-101-7235 K-9 UNIT - 7,265 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-040-101-7239 PATROL VEHICLES 33,282 - - 82,363 - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : CAPITAL OUTLAY33,282 7,265 - 82,363 - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5110 DIRECT LABOR-REGULAR - - 88,900 54,988 88,900 83,336 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5130 OVERTIME - - - 7,053 - 7,200 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5160 VACATION LEAVE BUY BACK - - - 10 - 126 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5170 OTHER LEAVE BUY BACK - - - 1,757 - - [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5210 PERS EXPENSE - - 8,900 5,488 8,900 8,942 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5219 PERS OBLIGATION BOND - - 12,600 - 12,600 11,121 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5220 SOCIAL SECURITY - - 6,800 4,987 6,800 6,375 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5310 HEALTH INSURANCE - - 23,100 14,809 23,100 12,595 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5320 WORKERS COMPENSATION - - 9,400 9,093 9,400 5,980 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM - - 100 27 100 27 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5350 FITNESS PROGRAM - - 100 18 100 360 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5420 UNIFORM ALLOWANCE - - 1,500 1,500 1,500 1,500 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6431 GENERAL LIABILITY PREMIUMS - - - - - 5,500 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6432 PROPERTY PREMIUMS - - - - - 2,772 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6434 FIDELITY AND SURETY PREMIUMS - - - - - 15 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6437 COBRA EXPENSE - - - - - 87 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6438 UNEMPLOYMENT INSURANCE - - - - - 155 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6446 LIFE INSURANCE - - - - - 76 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6448 RISK MGT ADMIN - - - - - 76 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6449 ERMA PERSONNEL INSURANCE - - - - - 1,005 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6290 SVCS-PROFESSIONAL SERVICES - 398 158,100 - 158,100 115,286 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: INTERNAL SERV/RECORDS & COMM : SERVICES AND SUPPLIES- 398 309,500 99,730 309,500 262,532 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5110 DIRECT LABOR-REGULAR 939,984 869,007 1,045,500 993,135 1,045,500 1,178,686 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5120 DIRECT LABOR-PART TIME (54) (365) - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5130 OVERTIME 241,660 163,354 242,400 171,239 242,400 176,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5140 FLSA & ACTING PAY 5,823 4,512 6,300 7,064 6,300 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5160 VACATION LEAVE BUY BACK 20,738 7,380 25,200 22,415 25,200 24,587 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5170 OTHER LEAVE BUY BACK 26,497 (351) 24,300 19,338 24,300 17,113 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5210 PERS EXPENSE 682,247 244,763 198,200 163,164 198,200 265,462 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5219 PERS OBLIGATION BOND 25,272 177,045 162,700 - 162,700 157,286 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5220 SOCIAL SECURITY 89,876 81,738 111,300 89,869 111,300 90,169 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5310 HEALTH INSURANCE 346,949 246,052 350,900 303,400 350,900 444,674 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5320 WORKERS COMPENSATION 185,108 200,042 153,100 210,139 153,100 137,737 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 372 437 600 533 600 73 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5350 FITNESS PROGRAM 284 247 500 329 500 5,490 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5411 CELL PHONE ALLOWANCE 358 362 400 360 400 360 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5420 UNIFORM ALLOWANCE 6,600 6,150 7,500 7,500 7,500 5,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : WAGES AND BENEFITS2,571,713 2,000,375 2,328,900 1,988,486 2,328,900 2,503,337 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6110 SUPPLIES 4,244 4,462 6,400 6,755 6,400 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6115 PUBLICATIONS/SUBSCRIPTIONS 350 702 400 726 400 400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6124 SUPPLIES-OTHER 21,075 36,019 29,400 42,273 29,400 35,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6130 UNIFORM EXPENSE 7,411 9,817 10,300 11,315 10,300 10,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6140 EQUIPTMENT (< $5000) - - - - - 2,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6150 EQUIPTMENT (>=$5000) - - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6141 MINOR EQUIP-SMALL TOOLS 2,428 7,125 2,400 2,578 2,400 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6240 SVCS-LEGAL COUNSEL 676 519 1,400 3,003 1,400 1,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6241 SERVICES-LEGAL LITIGATION 17,258 53,360 15,600 14,233 15,600 15,600 PAGE
110
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6290 SVCS-PROFESSIONAL SERVICES 48,243 43,821 54,400 49,279 54,400 56,075 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6332 FUEL-UNLEADED 44,052 18,227 24,400 24,190 24,400 24,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6351 FCC-TRAINING EXPENSE - 944 1,100 - 1,100 1,100 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6420 PRINTING & BINDING 3,443 - 200 - 200 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6431 GENERAL LIABILITY PREMIUMS 27,136 28,500 28,500 - 28,500 14,938 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6432 PROPERTY PREMIUMS 11,418 6,900 6,900 - 6,900 7,528 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 40 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6437 COBRA EXPENSE 400 400 400 - 400 235 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6438 UNEMPLOYMENT INSURANCE 1,185 2,500 2,500 - 2,500 2,363 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6445 DISABILITY INSURANCE 1,500 1,500 1,500 - 1,500 8,687 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6446 LIFE INSURANCE - - - - - 207 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6448 RISK MGT ADMIN 2,035 2,300 2,300 - 2,300 206 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6449 ERMA PERSONNEL INSURANCE 8,240 11,700 11,700 - 11,700 2,728 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6455 LOW/HIGH VEHICLE INSURANCE 5,846 5,400 5,400 - 5,400 9 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6521 TELECOMMUNICATIONS REGULAR 27,434 30,121 27,100 33,954 27,100 33,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6600 REPAIRS & MAINTENANCE - - - - - 18,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6620 R&M-EQUIPMENT 7,180 11,108 6,000 12,599 6,000 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6640 R&M-OTHER 145 1,288 12,500 8,581 12,500 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 3,770 5,363 2,100 4,988 2,100 6,100 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6830 MEMBERSHIPS-OTHER 2,315 1,474 2,200 1,445 2,200 2,200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6940 MISCELLANEOUS-OTHER EXPENSE - 916 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8321 COMPUTER SOFTWARE - - - - - 5,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8320 INFORMATION SYSTEMS 6,385 7,802 5,300 5,923 5,300 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8350 VEHICLE MAINTENANCE CHARGES 30,441 64,058 35,000 98,025 35,000 100,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8440 CHARGES FOR INTERNAL ADMIN 256,731 268,600 268,600 - 268,600 344,259 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8310 PHOTOCOPY CHARGES 1,732 1,647 2,200 1,688 2,200 2,200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : OTHER CHARGES543,073 626,572 566,200 321,554 566,200 695,974 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-101-7210 BUILDINGS - 13,347 - 1,575 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-101-7220 IMPROVEMENTS OTHER THAN BLDGS - 10,439 - 3,056 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-201-7210 FIRE STATION REMODEL & EXPANSION - - - - - 905,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : CAPITAL OUTLAY- 23,786 - 4,632 - 905,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5110 DIRECT LABOR-REGULAR 10,975 77,057 241,120 185,485 241,120 201,873 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5120 DIRECT LABOR-PART TIME 6,086 2,979 - 18,150 20,000 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5130 OVERTIME 7,841 32,731 52,100 91,898 52,100 94,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5160 VACATION LEAVE BUY BACK - - 1,900 283 1,900 3,205 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5170 OTHER LEAVE BUY BACK - - 100 914 100 507 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5210 PERS EXPENSE 2,054 5,935 18,608 14,245 18,608 39,031 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5219 PERS OBLIGATION BOND 295 15,699 34,030 - 34,030 32,194 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5220 SOCIAL SECURITY 1,853 8,760 22,584 21,428 22,584 15,443 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5310 HEALTH INSURANCE 3,444 44,241 138,110 104,793 138,110 67,270 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5320 WORKERS COMPENSATION 22,702 18,462 31,102 48,823 31,102 55,812 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5340 EMPLOYEE ASSISTANCE PROGRAM (25) 78 278 179 278 104 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5350 FITNESS PROGRAM 8 52 260 119 260 2,160 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5420 UNIFORM ALLOWANCE - 3,188 2,700 4,041 2,700 1,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6130 UNIFORM EXPENSE 433 1,678 2,700 1,710 2,700 2,700 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6290 SVCS-PROFESSIONAL SERVICES - 5,667 10,000 - 10,000 10,660 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6431 GENERAL LIABILITY PREMIUMS - - - - - 21,248 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6432 PROPERTY PREMIUMS - - - - - 10,707 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6434 FIDELITY AND SURETY PREMIUMS - - - - - 57 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6437 COBRA EXPENSE - - - - - 334 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6438 UNEMPLOYMENT INSURANCE - - - - - 930 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6446 LIFE INSURANCE - - - - - 294 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6448 RISK MGT ADMIN - - - - - 292 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6449 ERMA PERSONNEL INSURANCE - - - - - 3,880 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-7210 BUILDINGS 65,287 8,688 - 2,021 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8200 ADMIN FEES - - - - - 3,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8210 BOND PRINCIPAL PAYMENT 134,999 139,538 145,000 - 145,000 150,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8211 BOND INTEREST EXPENSE 296,450 290,983 285,500 - 285,500 279,650 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8440 CHARGES FOR INTERNAL ADMIN - - - - - 62,564 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OTHER CHARGES552,402 655,736 986,092 494,088 1,006,092 1,060,315 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5110 DIRECT LABOR-REGULAR 286,752 369,748 406,000 436,535 406,000 472,382 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5120 DIRECT LABOR-PART TIME 29,462 25,212 55,200 36,919 55,200 35,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5130 OVERTIME 106,795 42,168 119,500 44,018 119,500 45,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5140 FLSA & ACTING PAY 2,316 2,454 3,500 2,849 3,500 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5160 VACATION LEAVE BUY BACK 3,991 5,575 6,700 4,561 6,700 7,111 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5170 OTHER LEAVE BUY BACK 3,170 7,809 14,100 1,858 14,100 7,431 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5210 PERS EXPENSE 135,688 77,181 70,900 66,543 70,900 107,044 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5219 PERS OBLIGATION BOND 7,710 75,330 65,800 - 65,800 66,635 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5220 SOCIAL SECURITY 36,463 38,776 51,000 39,178 51,000 38,853 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5310 HEALTH INSURANCE 117,429 133,203 155,300 146,667 155,300 165,588 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5320 WORKERS COMPENSATION 62,103 84,366 70,200 85,889 70,200 50,430 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5340 EMPLOYEE ASSISTANCE PROGRAM 138 237 300 255 300 76 PAGE
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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5350 FITNESS PROGRAM 130 158 300 170 300 2,430 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5411 CELL PHONE ALLOWANCE 358 362 400 360 400 360 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5420 UNIFORM ALLOWANCE 2,500 2,500 2,700 2,500 2,700 1,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : WAGES AND BENEFITS795,004 865,080 1,021,900 868,302 1,021,900 1,000,941 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6110 SUPPLIES 4,332 2,011 2,000 862 2,000 2,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6111 POSTAGE 17 - 100 - 100 100 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6124 SUPPLIES-OTHER 72,181 87,237 94,400 80,548 94,400 94,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6130 UNIFORM EXPENSE 2,842 1,913 5,200 1,565 5,200 5,200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6290 SVCS-PROFESSIONAL SERVICES 158,569 117,450 126,400 76,643 126,400 127,142 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6332 FUEL-UNLEADED 31,005 50,541 40,000 50,341 40,000 40,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6420 PRINTING & BINDING 781 998 1,100 - 1,100 1,100 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6431 GENERAL LIABILITY PREMIUMS 19,329 20,300 20,300 - 20,300 15,673 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6432 PROPERTY PREMIUMS 8,274 5,000 5,000 - 5,000 7,898 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6434 FIDELITY AND SURETY PREMIUMS - - - - - 42 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6437 COBRA EXPENSE 300 300 300 - 300 247 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6438 UNEMPLOYMENT INSURANCE 806 1,700 1,700 - 1,700 1,046 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6445 DISABILITY INSURANCE 1,000 1,000 1,000 - 1,000 4,344 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6446 LIFE INSURANCE - - - - - 217 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6448 RISK MGT ADMIN 796 900 900 - 900 216 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6449 ERMA PERSONNEL INSURANCE 5,916 8,400 8,400 - 8,400 2,862 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6455 LOW/HIGH VEHICLE INSURANCE 1,516 1,400 1,400 - 1,400 4 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6521 TELECOMMUNICATIONS REGULAR 283 379 200 - 200 200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6640 R&M-OTHER 599 4,762 7,000 609 7,000 7,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6730 TRAINING/WORKSHOPS/MEETINGS 6,521 3,291 4,100 3,804 4,100 6,100 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8320 INFORMATION SYSTEMS 9,362 9,677 8,800 9,117 8,800 8,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8322 COMPUTER HARDWARE - 561 1,600 39 1,600 1,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8350 VEHICLE MAINTENANCE CHARGES 46,374 44,262 35,600 87,342 35,600 35,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8440 CHARGES FOR INTERNAL ADMIN 116,800 122,200 122,200 - 122,200 102,641 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : OTHER CHARGES487,602 484,283 487,700 310,870 487,700 464,432 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5110 DIRECT LABOR-REGULAR 80,061 29,230 174,000 123,032 174,000 213,815 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5120 DIRECT LABOR-PART TIME 3,443 5,743 - 1,175 2,000 9,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5160 VACATION LEAVE BUY BACK 3,716 - 5,500 1,613 5,500 6,245 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5170 OTHER LEAVE BUY BACK - - 100 - 100 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5210 PERS EXPENSE 51,285 8,385 13,400 9,449 13,400 17,009 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5219 PERS OBLIGATION BOND 2,153 12,623 24,500 - 24,500 28,532 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5220 SOCIAL SECURITY 6,854 2,747 13,800 9,722 13,800 17,091 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5310 HEALTH INSURANCE 14,747 6,040 65,500 35,459 65,500 29,721 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5320 WORKERS COMPENSATION 1,149 3,893 19,000 13,697 19,000 2,126 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5340 EMPLOYEE ASSISTANCE PROGRAM 21 11 100 59 100 44 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5350 FITNESS PROGRAM 27 7 100 39 100 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5411 CELL PHONE ALLOWANCE 43 - - - - 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: PLANNING DIVISION : WAGES AND BENEFITS163,498 68,678 316,000 194,246 318,000 325,624 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6110 SUPPLIES 1,360 2,221 900 1,679 900 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6111 POSTAGE - 1,647 100 - 100 100 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6140 EQUIPTMENT (< $5000) - - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6150 EQUIPTMENT (>=$5000) - - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6146 MINOR EQUIP-OTHER 14 4,676 300 269 300 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6240 SVCS-LEGAL COUNSEL 26,913 41,847 18,700 49,944 18,700 18,700 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6290 SVCS-PROFESSIONAL SERVICES 94,191 206,406 49,200 137,172 49,200 99,420 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6410 LEGAL ADVERTISING 2,225 39,330 6,300 29,788 6,300 35,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6431 GENERAL LIABILITY PREMIUMS 7,141 7,500 7,500 - 7,500 8,980 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6432 PROPERTY PREMIUMS 2,979 1,800 1,800 - 1,800 4,525 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 24 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6437 COBRA EXPENSE 200 200 200 - 200 141 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6438 UNEMPLOYMENT INSURANCE 95 200 200 - 200 310 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6445 DISABILITY INSURANCE 1,600 1,600 1,600 - 1,600 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6446 LIFE INSURANCE - - - - - 124 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6448 RISK MGT ADMIN 177 200 200 - 200 124 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6449 ERMA PERSONNEL INSURANCE 2,113 3,000 3,000 - 3,000 1,640 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6521 TELECOMMUNICATIONS REGULAR 4,775 5,259 4,600 5,718 4,600 5,300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6730 TRAINING/WORKSHOPS/MEETINGS 334 9,329 6,000 2,316 6,000 6,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6920 FEES AND FILINGS 4,728 - 5,900 - 22,514 22,514 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8310 PHOTOCOPY CHARGES 1,225 1,449 1,400 1,475 1,400 1,400 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8440 CHARGES FOR INTERNAL ADMIN 85,880 34,400 34,400 - 34,400 133,793 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: PLANNING DIVISION : OTHER CHARGES235,948 361,064 142,300 228,361 158,914 338,094 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5110 DIRECT LABOR-REGULAR 47,893 60,111 252,600 115,385 252,600 269,008 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5120 DIRECT LABOR-PART TIME 45,824 57,289 101,200 46,033 101,200 18,283 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5130 OVERTIME - - 100 - 100 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5160 VACATION LEAVE BUY BACK 9,784 - 3,300 1,613 3,300 1,846 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5170 OTHER LEAVE BUY BACK 260 - - - - 3,783 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5210 PERS EXPENSE 67,340 12,931 19,400 8,801 19,400 23,097 PAGE
112
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5219 PERS OBLIGATION BOND 1,288 5,579 35,600 - 35,600 45,706 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5220 SOCIAL SECURITY 7,995 9,259 27,400 12,821 27,400 21,978 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5310 HEALTH INSURANCE 8,482 25,395 107,200 47,943 107,200 88,475 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5320 WORKERS COMPENSATION 15,044 17,104 37,700 20,754 37,700 71,015 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5340 EMPLOYEE ASSISTANCE PROGRAM 5 38 200 78 200 59 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5350 FITNESS PROGRAM 16 25 200 52 200 2,160 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5411 CELL PHONE ALLOWANCE 601 - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: BUILDING DIVISION : WAGES AND BENEFITS204,530 187,730 584,900 253,478 584,900 545,409 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6110 SUPPLIES 2,323 2,120 2,000 1,191 2,000 3,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6111 POSTAGE - - 300 - 300 300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6130 UNIFORM EXPENSE 685 2,178 1,300 - 1,300 1,300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6142 MINOR EQUIP-OFFICE - - 200 - 200 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6146 MINOR EQUIP-OTHER 137 285 1,400 216 1,400 1,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6240 SVCS-LEGAL COUNSEL 2,230 720 10,700 3,754 10,700 10,700 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6290 SVCS-PROFESSIONAL SERVICES 291,482 413,441 102,800 591,403 102,800 478,460 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6332 FUEL-UNLEADED 427 1,833 900 396 900 900 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6431 GENERAL LIABILITY PREMIUMS 5,142 5,400 5,400 - 5,400 12,100 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6432 PROPERTY PREMIUMS 2,151 1,300 1,300 - 1,300 6,097 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6434 FIDELITY AND SURETY PREMIUMS - - - - - 32 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6437 COBRA EXPENSE 400 400 400 - 400 190 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6438 UNEMPLOYMENT INSURANCE 474 1,000 1,000 - 1,000 930 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6445 DISABILITY INSURANCE 1,600 1,600 1,600 - 1,600 1,737 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6446 LIFE INSURANCE - - - - - 168 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6448 RISK MGT ADMIN 708 800 800 - 800 166 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6449 ERMA PERSONNEL INSURANCE 1,620 2,300 2,300 - 2,300 2,210 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6455 LOW/HIGH VEHICLE INSURANCE 2,490 2,300 2,300 - 2,300 2 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6521 TELECOMMUNICATIONS REGULAR 5,542 5,052 5,600 6,020 5,600 5,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6730 TRAINING/WORKSHOPS/MEETINGS 350 2,037 5,000 1,117 5,000 5,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6740 MILEAGE REIMBURSEMENT - - 600 - 600 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-7230 MACHINERY & EQUIPMENT - - - - 40,000 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8321 COMPUTER SOFTWARE 13,750 14,265 16,900 18,666 16,900 19,750 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8322 COMPUTER HARDWARE - 2,507 1,900 - 1,900 1,900 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8350 VEHICLE MAINTENANCE CHARGES - 4,660 2,500 2,461 2,500 2,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8440 CHARGES FOR INTERNAL ADMIN - 53,000 53,000 - 53,000 108,319 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: BUILDING DIVISION : OTHER CHARGES331,509 517,196 220,200 625,224 260,200 664,061 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5110 DIRECT LABOR-REGULAR 33,226 44,742 47,500 49,779 47,500 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5160 VACATION LEAVE BUY BACK 4,961 - 1,100 2,735 1,100 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5210 PERS EXPENSE 16,171 5,149 3,700 3,823 3,700 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5219 PERS OBLIGATION BOND 893 9,115 6,700 - 6,700 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5220 SOCIAL SECURITY 2,946 3,544 3,800 4,139 3,800 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5310 HEALTH INSURANCE 6,971 10,241 10,600 10,240 10,600 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5320 WORKERS COMPENSATION 382 4,851 5,200 5,708 5,200 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5340 EMPLOYEE ASSISTANCE PROGRAM (7) 15 100 15 100 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5350 FITNESS PROGRAM 8 10 100 10 100 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5411 CELL PHONE ALLOWANCE 74 - - - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] ECONOMIC DEVELOPMENT DIVISION : WAGES AND BENEFITS65,625 77,667 78,800 76,450 78,800 - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6110 SUPPLIES 664 40 600 - 600 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6200 CONTRACTUAL SERVICES 60,000 73,333 80,000 73,334 80,000 80,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6290 SVCS-PROFESSIONAL SERVICES 61,306 33,725 10,000 7,751 10,000 55,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6445 DISABILITY INSURANCE 500 500 500 - 500 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6448 RISK MGT ADMIN 177 200 200 - 200 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6730 TRAINING/WORKSHOPS/MEETINGS 2,984 3,068 1,300 4,789 1,300 6,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6940 MISCELLANEOUS-OTHER EXPENSE - - 30,000 - 30,000 30,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-8440 CHARGES FOR INTERNAL ADMIN 20,359 21,300 21,300 - 21,300 11,546 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OTHER CHARGES145,990 132,167 143,900 85,874 143,900 182,546 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIES101-060-901-6290 SVCS-PROFESSIONAL SERVICES - - 135,000 - 135,000 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND- ONE TIME : SERVICES AND SUPPLIES- - 135,000 - 135,000 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5110 DIRECT LABOR-REGULAR - - - - - 250,115 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5120 DIRECT LABOR-PART TIME - - - - - - [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5130 OVERTIME - - - - - - [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5160 VACATION LEAVE BUY BACK - - - - - 3,620 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5170 OTHER LEAVE BUY BACK - - - - - 1,931 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5210 PERS EXPENSE - - - - - 19,957 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5219 PERS OBLIGATION BOND - - - - - 35,914 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5220 SOCIAL SECURITY - - - - - 19,134 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5310 HEALTH INSURANCE - - - - - 94,198 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5320 WORKERS COMPENSATION - - - - - 3,189 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - 0 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5350 FITNESS PROGRAM - - - - - 1,080 PAGE
113
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5411 CELL PHONE ALLOWANCE - - - - - 2,160 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6110 SUPPLIES - - - - - 1,000 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - 330 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6431 GENERAL LIABILITY PREMIUMS - - - - - 72 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6432 PROPERTY PREMIUMS - - - - - 36 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 0 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6437 COBRA EXPENSE - - - - - 1 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6438 UNEMPLOYMENT INSURANCE - - - - - 465 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6446 LIFE INSURANCE - - - - - 1 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6448 RISK MGT ADMIN - - - - - 1 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6449 ERMA PERSONNEL INSURANCE - - - - - 13 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6730 TRAINING/WORKSHOPS/MEETINGS - - - - - 500 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 87,253 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: ADMINISTRATION : WAGES AND BENEFITS- - - - - 520,970 [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIES [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5110 DIRECT LABOR-REGULAR 243,477 273,927 303,400 290,161 304,400 491,515 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5130 OVERTIME 12,354 14,950 13,900 10,706 13,900 11,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5160 VACATION LEAVE BUY BACK 749 2,284 3,100 3,963 3,100 8,435 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5170 OTHER LEAVE BUY BACK - - - 729 - 4,100 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5210 PERS EXPENSE 88,461 35,957 33,700 30,159 33,700 80,035 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5219 PERS OBLIGATION BOND 6,546 55,808 42,800 - 42,800 58,265 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5220 SOCIAL SECURITY 19,509 21,902 24,600 23,153 24,600 37,601 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5310 HEALTH INSURANCE 106,645 107,069 121,200 108,221 121,200 166,840 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5320 WORKERS COMPENSATION 43,934 63,151 33,800 64,674 33,800 81,858 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5340 EMPLOYEE ASSISTANCE PROGRAM 137 187 300 189 300 79 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5350 FITNESS PROGRAM 116 124 200 127 200 3,492 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5411 CELL PHONE ALLOWANCE 228 284 400 288 400 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5430 RECLASS OF SALARY EXPENDITURES (486,004) (511,501) (577,000) - (577,000) - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6110 SUPPLIES 824 - - 186 - 57,500 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6122 SUPPLIES-SHOP AND FIELD 52,762 58,370 57,500 66,683 57,500 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6130 UNIFORM EXPENSE 11,765 8,274 9,900 10,883 9,900 9,900 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6240 SVCS-LEGAL COUNSEL 2,066 5,303 3,700 1,780 3,700 3,700 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6290 SVCS-PROFESSIONAL SERVICES 234,471 264,093 171,300 255,037 171,300 242,146 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6332 FUEL-UNLEADED 6,814 29,266 10,500 26,972 10,500 29,300 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6431 GENERAL LIABILITY PREMIUMS 11,616 12,200 12,200 - 12,200 16,284 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6432 PROPERTY PREMIUMS 3,806 2,300 2,300 - 2,300 8,206 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6434 FIDELITY AND SURETY PREMIUMS - - - - - 44 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6437 COBRA EXPENSE 200 200 200 - 200 256 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6438 UNEMPLOYMENT INSURANCE 474 1,000 1,000 - 1,000 1,193 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6445 DISABILITY INSURANCE 2,700 2,700 2,700 - 2,700 14,768 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6446 LIFE INSURANCE - - - - - 226 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6448 RISK MGT ADMIN 973 1,100 1,100 - 1,100 224 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6449 ERMA PERSONNEL INSURANCE 2,676 3,800 3,800 - 3,800 2,974 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6455 LOW/HIGH VEHICLE INSURANCE 3,248 3,000 3,000 - 3,000 15 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6510 UTILITY-ELECTRIC/GAS 30,345 26,156 40,000 21,518 40,000 26,251 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6521 TELECOMMUNICATIONS REGULAR 14,660 14,069 13,200 13,759 13,200 14,500 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6600 REPAIRS & MAINTENANCE - - - - - 7,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6620 R&M-EQUIPMENT 654 1,130 1,900 8,695 6,900 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6730 TRAINING/WORKSHOPS/MEETINGS 113 83 - 167 - 500 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6940 MISCELLANEOUS-OTHER EXPENSE - 30 - 50 - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6955 TRANSFER TO GAS TAX FUND (80,621) - - - - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-8350 VEHICLE MAINTENANCE CHARGES 14,595 6,870 7,400 7,464 7,400 7,600 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-8440 CHARGES FOR INTERNAL ADMIN 74,362 77,800 77,800 - 77,800 151,576 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OTHER CHARGES424,654 581,884 419,900 945,565 425,900 1,537,383 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5110 DIRECT LABOR-REGULAR 116,010 144,659 153,900 140,299 154,900 50,076 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5130 OVERTIME 6,033 6,763 4,600 6,070 4,600 6,200 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5160 VACATION LEAVE BUY BACK 714 1,218 1,200 2,168 1,200 1,403 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5170 OTHER LEAVE BUY BACK - - - 339 - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5210 PERS EXPENSE 35,817 16,755 15,700 13,131 15,700 4,032 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5219 PERS OBLIGATION BOND 3,119 29,472 21,800 - 21,800 6,523 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5220 SOCIAL SECURITY 9,200 11,266 12,300 11,127 12,300 3,831 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5310 HEALTH INSURANCE 47,257 61,106 65,600 56,920 65,600 11,135 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5320 WORKERS COMPENSATION 24,780 34,401 16,900 32,704 16,900 10,631 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5340 EMPLOYEE ASSISTANCE PROGRAM 51 108 200 100 200 100 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5350 FITNESS PROGRAM 494 (363) 100 67 100 360 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5411 CELL PHONE ALLOWANCE 83 133 300 156 300 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6122 SUPPLIES-SHOP AND FIELD 42,415 24,702 23,000 22,270 23,000 23,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6130 UNIFORM EXPENSE 1,775 3,280 2,100 1,985 2,100 2,100 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6140 EQUIPTMENT (< $5000) - - - - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6150 EQUIPTMENT (>=$5000) - - - - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6141 MINOR EQUIP-SMALL TOOLS - 1,164 1,100 1,084 1,100 1,100 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6290 SVCS-PROFESSIONAL SERVICES 49,998 71,835 85,000 111,478 120,000 120,110 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6332 FUEL-UNLEADED 104 3,489 - 5,009 5,000 5,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6431 GENERAL LIABILITY PREMIUMS 8,569 9,000 9,000 - 9,000 20,573 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6432 PROPERTY PREMIUMS 3,475 2,100 2,100 - 2,100 10,367 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6434 FIDELITY AND SURETY PREMIUMS - - - - - 55 PAGE
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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6437 COBRA EXPENSE 200 200 200 - 200 324 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6438 UNEMPLOYMENT INSURANCE 284 600 600 - 600 155 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6445 DISABILITY INSURANCE 1,100 1,100 1,100 - 1,100 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6446 LIFE INSURANCE - - - - - 285 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6448 RISK MGT ADMIN 619 700 700 - 700 283 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6449 ERMA PERSONNEL INSURANCE 2,324 3,300 3,300 - 3,300 3,757 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6455 LOW/HIGH VEHICLE INSURANCE 1,624 1,500 1,500 - 1,500 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6510 UTILITY-ELECTRIC/GAS 106,452 254,432 250,000 412,148 250,000 502,821 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6600 REPAIRS & MAINTENANCE - - - - - 27,500 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6610 R&M-BUILDINGS & IMPROVEMENTS 2,795 4,227 2,900 2,706 2,900 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6620 R&M-EQUIPMENT 2,127 7,632 7,500 19,730 7,500 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6630 R&M-GROUNDS & LANDSCAPING 262 3,500 2,100 4,950 2,100 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6940 MISCELLANEOUS-OTHER EXPENSE - 28 - - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-8350 VEHICLE MAINTENANCE CHARGES 216 1,705 200 2,411 200 2,500 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-8440 CHARGES FOR INTERNAL ADMIN 57,349 60,000 60,000 - 60,000 35,590 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: PARKS DIVISION : OTHER CHARGES525,248 760,010 745,000 846,851 786,000 849,810 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5110 DIRECT LABOR-REGULAR 28,534 31,924 37,400 28,928 38,400 143,782 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5130 OVERTIME 367 1,016 3,600 - 3,600 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5160 VACATION LEAVE BUY BACK 247 707 600 1,477 600 3,564 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5170 OTHER LEAVE BUY BACK - - - 46 - 737 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5210 PERS EXPENSE 7,268 3,692 3,500 2,468 3,500 38,327 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5219 PERS OBLIGATION BOND 767 6,504 5,400 - 5,400 19,039 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5220 SOCIAL SECURITY 2,161 2,509 3,300 2,285 3,300 10,999 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5310 HEALTH INSURANCE 12,599 8,894 10,400 8,122 10,400 27,053 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5320 WORKERS COMPENSATION 3,144 5,912 4,500 4,218 4,500 24,451 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5340 EMPLOYEE ASSISTANCE PROGRAM (3) 16 100 14 100 81 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5350 FITNESS PROGRAM 11 10 100 9 100 828 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5411 CELL PHONE ALLOWANCE 83 139 300 192 300 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6122 SUPPLIES-SHOP AND FIELD 40,626 35,482 32,300 40,640 32,300 30,200 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6124 SUPPLIES-OTHER 21,327 23,539 12,900 26,878 12,900 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6129 PLANT CHEMICALS - - - - - 15,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6130 UNIFORM EXPENSE 5,071 4,493 3,800 3,844 3,800 3,800 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6290 SVCS-PROFESSIONAL SERVICES 40,110 45,074 40,500 53,744 40,500 40,755 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6431 GENERAL LIABILITY PREMIUMS 6,475 6,800 6,800 - 6,800 16,575 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6432 PROPERTY PREMIUMS 2,813 1,700 1,700 - 1,700 8,352 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6434 FIDELITY AND SURETY PREMIUMS - - - - - 44 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6437 COBRA EXPENSE 100 100 100 - 100 261 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6438 UNEMPLOYMENT INSURANCE 142 300 300 - 300 356 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6445 DISABILITY INSURANCE 300 300 300 - 300 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6446 LIFE INSURANCE - - - - - 230 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6448 RISK MGT ADMIN 531 600 600 - 600 228 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6449 ERMA PERSONNEL INSURANCE 1,902 2,700 2,700 - 2,700 3,027 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6455 LOW/HIGH VEHICLE INSURANCE 1,732 1,600 1,600 - 1,600 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6510 UTILITY-ELECTRIC/GAS 46,975 22,047 70,200 60,179 70,200 73,418 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6521 TELECOMMUNICATIONS REGULAR 1,659 1,736 1,700 1,964 1,700 1,700 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6600 REPAIRS & MAINTENANCE - - - - - 212,500 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6610 R&M-BUILDINGS & IMPROVEMENTS 77,159 183,346 160,400 101,869 160,400 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6620 R&M-EQUIPMENT 298 5,618 4,100 5,586 4,100 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6730 TRAINING/WORKSHOPS/MEETINGS 115 212 - 174 - 500 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-8350 VEHICLE MAINTENANCE CHARGES 92 429 1,000 50 1,000 1,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-7413 COMMUNITY CENTER POOL REPAIR 90,442 - - - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-8440 CHARGES FOR INTERNAL ADMIN 20,646 21,600 21,600 - 21,600 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: FACILITIES : OTHER CHARGES413,691 418,997 431,800 342,688 432,800 676,808 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7220 IMPROVEMENTS OTHER THAN BLDGS - - 3,884,257 40,000 - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-901-7230 MACHINERY & EQUIPMENT - - 38,500 38,443 - 20,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7112 JFK PATH - - - - - 40,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7301 SYC FACILITIES PROJECT - - - - - 50,000 [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7627 WATER WELL #19 - - - - 1,737,317 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7700 SOMERSET PARK LAND ACQUISITION - - - - 575,000 575,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - - - - 1,500,000 1,500,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7703 QUALITY/CALIFORNIA SEWER TRUNK EXTENSION- - - - 250,000 250,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: ONE TIME PROGRAM : CAPITAL OUTLAY- - 3,922,757 78,443 4,062,317 2,435,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY. . . . . [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6290 SVCS-PROFESSIONAL SERVICES 234 - 1,200 - 1,200 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6730 TRAINING/WORKSHOPS/MEETINGS 7,126 - 15,000 - 15,000 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6920 FEES AND FILINGS - 338 4,400 79 4,400 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6940 MISCELLANEOUS-OTHER EXPENSE 3,268 1,600 100 (1) 100 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8200 ADMIN FEES - - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8210 BOND PRINCIPAL PAYMENT 39,000 34,970 53,000 - 53,000 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8211 BOND INTEREST EXPENSE 42,432 73,928 35,800 - 35,800 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8251 KMART SALES TAX SHARING AGRMT 99,795 - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-9120 CHARGE FOR INTERNAL ADMIN 22,442 - 81,400 - 81,400 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : TRANSFERS214,298 110,836 190,900 78 190,900 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES PAGE
115
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY101-090-101-7230 MACHINERY & EQUIPMENT - - 45,900 - 45,900 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND : CAPITAL OUTLAY- - 45,900 - 45,900 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-901-6290 SVCS-PROFESSIONAL SERVICES - - 152,250 69,750 152,250 80,000 [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES- - 152,250 69,750 152,250 80,000 [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES

INTERNAL SERVICE
[712] : ADMINISTRATION
[712] : ADMINISTRATION

BEGINNING BALANCE
TOTAL REVENUE 2,128,379 3,404,765 3,792,100 - 3,792,100 4,968,371 TOTAL EXPENSE 2,111,232 3,341,136 3,852,100 1,966,179 4,208,830 5,368,224 REV. LESS EXP 17,147 63,629 (60,000) (1,966,179) (416,730) (399,853) ENDING FUND BALANCE 17,147 63,629 (60,000) (1,966,179) (416,730) (399,853)

REVENUE
[712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES712-020-101-4605 INTERNAL SERVICES ADMINISTRATI 1,959,654 2,020,900 2,409,900 - 2,409,900 2,207,404 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES712-020-101-4620 COMPUTER SOFTWARE - - - - - - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES712-020-401-4647 PERS OBLIGATION BOND 168,725 1,383,865 1,382,200 - 1,382,200 1,382,577 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES2,128,379 3,404,765 3,792,100 - 3,792,100 3,589,981 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : INFLOW : REVENUES [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES712-005-101-4605 INTERNAL SERVICES ADMINISTRATI - - - - - 496,178 [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - - - - 496,178 [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES712-010-101-4605 INTERNAL SERVICES ADMINISTRATI - - - - - 218,963 [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - - - - 218,963 [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES [712] HR : ADMINISTRATION : INFLOW : REVENUES
[712] HR : ADMINISTRATION : INFLOW : REVENUES712-015-101-4605 INTERNAL SERVICES ADMINISTRATI - - - - - 663,248 [712] HR : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - - - - 663,248 [712] HR : ADMINISTRATION : INFLOW : REVENUES

EXPENSE
[712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5110 DIRECT LABOR-REGULAR 207,972 224,680 219,500 141,261 219,500 284,755 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5120 DIRECT LABOR-PART TIME 13,824 15,340 25,000 20,423 25,000 11,900 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5130 OVERTIME - 83 - 366 - 500 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5160 VACATION LEAVE BUY BACK - - 3,400 6,352 3,400 6,835 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5170 OTHER LEAVE BUY BACK - - - - - 512 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5210 PERS EXPENSE 104,259 35,829 27,500 12,959 27,500 22,565 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5219 PERS OBLIGATION BOND - (279) 31,400 (341) 31,400 39,158 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5220 SOCIAL SECURITY 14,485 15,765 17,400 12,851 17,400 22,694 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5310 HEALTH INSURANCE 40,829 35,111 35,400 24,784 35,400 62,910 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5320 WORKERS COMPENSATION 5,586 28,874 26,500 19,380 26,500 1,860 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5340 EMPLOYEE ASSISTANCE PROGRAM 40 59 100 42 100 18 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5350 FITNESS PROGRAM 39 39 100 28 100 612 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5410 AUTO ALLOWANCE 4,568 4,766 4,600 2,789 5,650 5,640 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5411 CELL PHONE ALLOWANCE 806 1,079 1,100 759 1,100 1,224 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6110 SUPPLIES 1,020 2,139 600 1,297 600 1,000 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6115 PUBLICATIONS/SUBSCRIPTIONS 119 119 2,000 152 2,000 2,000 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6240 SVCS-LEGAL COUNSEL 2,102 580 1,200 4,846 1,200 8,000 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6290 SVCS-PROFESSIONAL SERVICES 3,180 10,169 17,300 36,878 17,300 17,495 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6415 MISC ADVERTISING 438 855 300 703 300 300 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6420 PRINTING & BINDING 20,516 22,695 19,800 23,087 19,800 24,000 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6431 GENERAL LIABILITY PREMIUMS 9,902 10,400 10,400 - 10,400 3,602 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6432 PROPERTY PREMIUMS 4,302 2,600 2,600 - 2,600 1,815 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6437 COBRA EXPENSE - - - - - 57 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6438 UNEMPLOYMENT INSURANCE 332 700 700 - 700 271 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6445 DISABILITY INSURANCE 2,100 2,100 2,100 - 2,100 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6446 LIFE INSURANCE - - - - - 50 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6448 RISK MGT ADMIN - - - - - 50 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6449 ERMA PERSONNEL INSURANCE 2,395 3,400 3,400 - 3,400 658 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6521 TELECOMMUNICATIONS REGULAR 2,893 2,792 2,600 2,204 2,600 2,600 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6730 TRAINING/WORKSHOPS/MEETINGS 9,777 10,810 13,000 5,025 13,000 13,000 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6830 MEMBERSHIPS-OTHER 2,272 2,133 2,600 125 2,600 2,600 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8310 PHOTOCOPY CHARGES 1,390 1,516 1,300 1,708 1,300 1,300 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8322 COMPUTER HARDWARE - - 3,400 10,983 3,400 3,400 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : OTHER CHARGES455,144 434,354 475,300 328,661 476,350 543,392 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-6290 SVCS-PROFESSIONAL SERVICES 85,736 101,139 - 8,246 8,000 - This internal service fund is used to account for the City Manager, City Clerk, Human Resources and Finance Departments which include acquisition, replacement and support services for both computer hardware and software.

PAGE
116
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-8321 COMPUTER SOFTWARE 6,683 6,085 - 1,040 - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-8322 HARDWARE ADDITIONS 260 3,287 - - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES92,679 110,511 - 9,286 8,000 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5110 DIRECT LABOR-REGULAR 142,937 155,852 - 303 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5120 DIRECT LABOR-PART TIME - 8,959 - 7,028 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5130 OVERTIME 573 591 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5160 VACATION LEAVE BUY BACK 2,329 319 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5170 OTHER LEAVE BUY BACK - 58 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5210 PERS EXPENSE 61,258 23,120 10,000 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5219 PERS OBLIGATION BOND - - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5220 SOCIAL SECURITY 11,103 12,765 - 561 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5310 HEALTH INSURANCE 13,501 38,355 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5320 WORKERS COMPENSATION 1,333 17,954 - 797 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5340 EMPLOYEE ASSISTANCE PROGRAM 43 65 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5350 FITNESS PROGRAM 41 43 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5411 CELL PHONE ALLOWANCE 724 724 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6110 SUPPLIES 2,515 1,830 - 162 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6115 PUBLICATIONS/SUBSCRIPTIONS 801 415 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6124 SUPPLIES-OTHER 1,160 504 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6142 MINOR EQUIP-OFFICE 545 1,442 - 95 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6240 SVCS-LEGAL COUNSEL 144,261 101,321 - 1,691 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6241 SERVICES-LEGAL LITIGATION 316 71 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6290 SVCS-PROFESSIONAL SERVICES 84,826 65,715 - 606 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6410 LEGAL ADVERTISING 4,887 2,161 - 2,832 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6431 GENERAL LIABILITY PREMIUMS 6,189 6,800 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6432 PROPERTY PREMIUMS 2,813 1,700 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6438 UNEMPLOYMENT INSURANCE 48 100 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6445 DISABILITY INSURANCE 1,500 1,600 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6448 RISK MGT ADMIN 442 500 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6449 ERMA PERSONNEL INSURANCE 1,902 2,800 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6521 TELECOMMUNICATIONS REGULAR 2,631 2,347 - 505 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6730 TRAINING/WORKSHOPS/MEETINGS 7,708 13,701 - 614 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6830 MEMBERSHIPS-OTHER 3,863 3,721 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-8322 COMPUTER HARDWARE - 2,437 - - - - TOTAL [712] ADMINISTRATION : OTHER CHARGES500,249 467,969 10,000 15,193 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5110 DIRECT LABOR-REGULAR - - 175,100 175,815 175,100 91,585 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5130 OVERTIME - - 3,000 267 3,000 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5160 VACATION LEAVE BUY BACK - - - 3,339 - 17,553 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5170 OTHER LEAVE BUY BACK - - 400 138 5,400 512 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5210 PERS EXPENSE - - 20,700 21,024 30,700 19,708 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5219 PERS OBLIGATION BOND - - 24,700 - 24,700 13,776 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5220 SOCIAL SECURITY - - 13,700 13,774 13,700 7,006 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5310 HEALTH INSURANCE - - 46,100 44,400 46,100 30,971 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5320 WORKERS COMPENSATION - - 18,800 19,508 18,800 1,595 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - 100 78 100 7 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5350 FITNESS PROGRAM - - 100 52 100 540 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5411 CELL PHONE ALLOWANCE - - 800 720 800 1,080 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6110 SUPPLIES - - 2,800 1,209 2,800 1,500 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - 600 622 600 400 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6124 SUPPLIES-OTHER - - 1,000 863 1,000 3,200 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6140 EQUIPTMENT (< $5000) - - - - - 150 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6150 EQUIPTMENT (>=$5000) - - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6142 MINOR EQUIP-OFFICE - - 500 602 500 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6240 SVCS-LEGAL COUNSEL - - 86,200 32,529 86,200 5,000 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6241 SERVICES-LEGAL LITIGATION - - 64,300 - 64,300 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6290 SVCS-PROFESSIONAL SERVICES - - 38,100 29,960 38,100 14,665 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6410 LEGAL ADVERTISING - - 1,700 2,744 1,700 1,700 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6431 GENERAL LIABILITY PREMIUMS - - 6,800 - 6,800 1,496 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6432 PROPERTY PREMIUMS - - 1,700 - 1,700 754 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 4 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6437 COBRA EXPENSE - - - - - 24 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6438 UNEMPLOYMENT INSURANCE - - 100 - 100 232 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6445 DISABILITY INSURANCE - - 1,600 - 1,600 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6446 LIFE INSURANCE - - - - - 21 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6448 RISK MGT ADMIN - - 500 - 500 21 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6449 ERMA PERSONNEL INSURANCE - - 2,800 - 2,800 273 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6521 TELECOMMUNICATIONS REGULAR - - 2,900 1,865 2,900 1,400 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6730 TRAINING/WORKSHOPS/MEETINGS - - 13,000 27,686 13,000 3,000 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6830 MEMBERSHIPS-OTHER - - 4,800 4,100 4,800 500 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-8322 COMPUTER HARDWARE - - 2,000 - 2,000 500 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-901-6290 SVCS-PROFESSIONAL SERVICES - - - - 100,000 - TOTAL [712] ADMINISTRATION : OTHER CHARGES- - 534,900 381,297 649,900 219,171 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5110 DIRECT LABOR-REGULAR - - - - - 255,967 PAGE
117
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5130 OVERTIME - - - - - 1,200 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5160 VACATION LEAVE BUY BACK - - - - - 818 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5170 OTHER LEAVE BUY BACK - - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5210 PERS EXPENSE - - - - - 20,454 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5219 PERS OBLIGATION BOND - - - - - 36,593 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5220 SOCIAL SECURITY - - - - - 19,581 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5310 HEALTH INSURANCE - - - - - 100,203 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5320 WORKERS COMPENSATION - - - - - 3,455 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - 50 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5350 FITNESS PROGRAM - - - - - 1,224 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5410 AUTO ALLOWANCE - - - - - 1,680 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5411 CELL PHONE ALLOWANCE - - - - - 1,728 TOTAL [712] ADMINISTRATION : WAGES AND BENEFITS- - - - - 442,953 [712] HR : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6110 SUPPLIES - - - - - 4,200 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - - - - 790 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6124 SUPPLIES-OTHER - - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6140 EQUIPTMENT (< $5000) - - - - - 5,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6150 EQUIPTMENT (>=$5000) - - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6240 SVCS-LEGAL COUNSEL - - - - - 86,200 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6241 SERVICES-LEGAL LITIGATION - - - - - 66,300 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - 16,757 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6410 LEGAL ADVERTISING - - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6431 GENERAL LIABILITY PREMIUMS - - - - - 10,162 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6432 PROPERTY PREMIUMS - - - - - 5,121 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 27 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6437 COBRA EXPENSE - - - - - 160 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6438 UNEMPLOYMENT INSURANCE - - - - - 504 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6445 DISABILITY INSURANCE - - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6446 LIFE INSURANCE - - - - - 141 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6448 RISK MGT ADMIN - - - - - 140 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6449 ERMA PERSONNEL INSURANCE - - - - - 1,856 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6521 TELECOMMUNICATIONS REGULAR - - - - - 1,400 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6730 TRAINING/WORKSHOPS/MEETINGS - - - - - 7,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6732 EMPLOYEE ENGAGEMENT - - - - - 10,600 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6731 TUITION REIMBURSEMENT PROGRAM - - - - - 15,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6830 MEMBERSHIPS-OTHER - - - - - 5,100 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-8322 COMPUTER HARDWARE - - - - - - TOTAL [712] ADMINISTRATION : OTHER CHARGES- - - - - 236,457 [712] HR : ADMINISTRATION : OUTFLOW : OTHER CHARGES [712] HR : ADMINISTRATION : OUTFLOW : OTHER CHARGES712-015-901-6290 SVCS-PROFESSIONAL SERVICES - - - - - 71,500 TOTAL [712] ADMINISTRATION : OTHER CHARGES- - - - - 71,500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5110 DIRECT LABOR-REGULAR 225,090 339,957 439,400 432,500 439,400 405,580 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5120 DIRECT LABOR-PART TIME 8,625 9,411 6,400 10,425 6,400 - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5130 OVERTIME 7,188 654 9,800 568 9,800 1,200 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5160 VACATION LEAVE BUY BACK 12,842 6,299 3,700 8,005 3,700 10,919 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5170 OTHER LEAVE BUY BACK 3,724 1,807 4,400 - 4,400 1,452 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5210 PERS EXPENSE 82,952 36,317 36,700 34,156 36,700 43,439 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5219 PERS OBLIGATION BOND - - 61,900 - 61,900 56,441 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5220 SOCIAL SECURITY 20,210 27,701 35,300 34,307 35,300 31,027 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5310 HEALTH INSURANCE 65,828 106,910 141,000 125,538 141,000 133,091 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5320 WORKERS COMPENSATION 3,168 40,893 48,900 52,202 48,900 5,847 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5340 EMPLOYEE ASSISTANCE PROGRAM 111 181 300 220 300 242 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5350 FITNESS PROGRAM 87 121 200 147 200 1,944 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5410 AUTO ALLOWANCE - - - 242 2,100 1,680 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5411 CELL PHONE ALLOWANCE 757 1,302 2,100 1,152 2,100 1,728 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : WAGES AND BENEFITS430,582 571,552 790,100 699,460 792,200 694,591 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5110 DIRECT LABOR-REGULAR - - - - - 156,125 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5120 DIRECT LABOR-PART TIME - - - - - 34,230 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5130 OVERTIME - - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5160 VACATION LEAVE BUY BACK - - - - - 2,312 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5170 OTHER LEAVE BUY BACK - - - - - 256 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5210 PERS EXPENSE - - - - - 12,540 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5219 PERS OBLIGATION BOND - - - - - 19,089 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5220 SOCIAL SECURITY - - - - - 14,562 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5310 HEALTH INSURANCE - - - - - 28,271 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5320 WORKERS COMPENSATION - - - - - 3,189 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5350 FITNESS PROGRAM - - - - - 1,080 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5410 AUTO ALLOWANCE - - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5411 CELL PHONE ALLOWANCE - - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6290 SVCS-PROFESSIONAL SERVICES - - - - - 330 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6438 UNEMPLOYMENT INSURANCE - - - - - 465 PAGE
118
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5430 RECLASS OF SALARY EXPENDITURES - - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : WAGES AND BENEFITS- - - - - 272,449 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6110 SUPPLIES 8,866 6,968 4,100 8,366 4,100 8,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6111 POSTAGE 8,771 10,486 7,500 9,086 7,500 9,500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6115 PUBLICATIONS/SUBSCRIPTIONS 105 30 600 190 600 600 [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 16,799 8,700 15,700 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6290 SVCS-PROFESSIONAL SERVICES 171,617 119,017 207,400 234,490 442,400 838,104 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6420 PRINTING & BINDING 746 3,624 3,000 4,384 3,000 4,500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6431 GENERAL LIABILITY PREMIUMS 13,997 14,700 14,700 - 14,700 49,638 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6432 PROPERTY PREMIUMS 5,626 3,400 3,400 - 3,400 25,013 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 133 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6437 COBRA EXPENSE 300 300 300 - 300 781 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6438 UNEMPLOYMENT INSURANCE 332 700 700 - 700 852 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6445 DISABILITY INSURANCE 2,800 2,800 2,800 - 2,800 - [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6446 LIFE INSURANCE - - - - - 688 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6448 RISK MGT ADMIN 973 1,100 1,100 - 1,100 683 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6449 ERMA PERSONNEL INSURANCE 3,803 5,400 5,400 - 5,400 9,065 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6453 RENTAL-OTHER 1,036 777 1,100 1,295 1,580 1,580 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6510 UTILITY-ELECTRIC/GAS 118,372 118,906 131,200 151,011 131,200 184,234 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6521 TELECOMMUNICATIONS REGULAR 5,637 7,999 5,600 14,595 5,600 15,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6600 REPAIRS & MAINTENANCE - - - - - 5,900 [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 6,785 5,300 8,800 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6740 MILEAGE REIMBURSEMENT - 2,352 - - 100 100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6830 MEMBERSHIPS-OTHER 110 235 500 279 500 500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6920 FEES AND FILINGS 26,236 1,556 24,100 - 24,100 28,820 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - 100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8200 ADMIN FEES - - - - - 2,250 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8210 BOND PRINCIPAL PAYMENT - - - - - 53,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8211 BOND INTEREST EXPENSE - - - - - 34,344 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8321 COMPUTER SOFTWARE 26,114 1,495 44,500 - 44,500 59,500 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8310 PHOTOCOPY CHARGES 7,752 7,901 8,100 7,901 8,100 8,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8322 COMPUTER HARDWARE 283 2,995 1,100 69 1,100 5,100 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-6290 SVCS-PROFESSIONAL SERVICES - - 99,300 63,943 99,300 107,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8321 COMPUTER SOFTWARE - - 14,600 4,458 14,600 14,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8322 COMPUTER HARDWARE - - 9,600 2,610 9,600 9,600 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8200 ADMIN FEES - - - - - 2,750 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8210 PERS OBLIGATION BOND - 950,000 955,000 - 955,000 960,000 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8211 PERS OBLIGATION BOND 168,725 432,174 428,400 - 428,400 422,577 [712] ADMINISTRATIVE SERVICES : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES632,579 1,756,751 2,041,800 532,281 2,282,380 2,887,711 [721] : EQUIPMENT FUEL FUND

BEGINNING BALANCE
TOTAL REVENUE 279,212 263,388 250,000 275,600 260,800 250,000 TOTAL EXPENSE 279,212 243,220 250,000 275,612 250,000 250,000 ENDING FUND BALANCE - 20,167 - (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 279,212 263,388 249,200 275,600 260,000 250,000 [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 : REVENUES279,212 263,388 250,000 275,600 260,800 250,000

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 279,212 243,220 250,000 275,612 250,000 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [721] EQUIPMENT FUEL FUND : SERVICES AND SUPPLIES279,212 243,220 250,000 275,612 250,000 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES [731] : RISK MANAGEMENT FUND

BEGINNING BALANCE
TOTAL REVENUE 3,644,758 702,800 4,550,600 8,679 4,550,600 5,282,622 TOTAL EXPENSE 3,797,202 3,545,242 4,550,600 1,978,192 4,550,600 5,282,622 ENDING FUND BALANCE (152,444) (2,842,442) - (1,969,513) - -

REVENUE
[731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4641 LIABILITY INSURANCE CHARGES 335,347 353,300 560,700 - 560,700 635,320 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4643 DISABILITY INSURANCE 30,900 31,000 30,700 - 30,700 86,004 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4644 EMPLOYEE ASSISTANCE PROG CHGS 2,953 - 3,000 - 3,000 3,096 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4645 WORKERS COMPENSATION CHARGES 889,677 - 1,046,300 - 1,046,300 947,668 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4646 VISION INSURANCE 14,451 - 20,700 - 20,700 29,411 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.

PAGE
119
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4647 DENTAL INSURANCE 104,616 - 112,300 - 112,300 154,984 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4649 UNEMPLOYMENT INSURANCE 9,619 20,300 20,400 - 20,400 22,000 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4651 LIFE INSURANCE 2,147 - 8,800 - 8,800 8,800 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4652 LOW/HIGH VEHICLE INSURANCE 50,229 46,600 77,900 - 77,900 85 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4653 ERMA PERSONNEL INSURANCE 97,052 138,300 85,200 8,679 85,200 116,024 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4654 PROPERTY INSURANCE 139,329 84,300 253,000 - 253,000 320,140 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4656 RISK MGT ADMIN 17,865 24,100 8,800 - 8,800 8,742 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4657 HEALTH INSURANCE CHARGES 1,950,572 4,900 2,322,800 - 2,322,800 2,933,048 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4925 TRANSFER FROM OTHER FUNDS - - - - - 17,300 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUESTOTAL [731] RISK MANAGEMENT FUND : REVENUES3,644,758 702,800 4,550,600 8,679 4,550,600 5,282,622

EXPENSE
[731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6290 SVCS-PROFESSIONAL SERVICES 13,839 3,582 15,600 14,470 15,600 15,600 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6431 GENERAL LIABILITY PREMIUMS 335,347 489,651 560,700 571,664 560,700 635,320 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6432 PROPERTY PREMIUMS 139,329 170,349 253,000 213,911 253,000 320,140 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6434 FIDELITY AND SURETY PREMIUMS 1,389 1,458 1,700 1,532 1,700 1,700 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6435 EMPLOYEE ASSISTANCE PROGRAM 2,953 2,732 3,000 2,632 3,000 3,096 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6436 WORKERS COMPENSATION PREMIUMS 766,745 972,935 1,046,300 871,460 1,046,300 947,668 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6437 COBRA EXPENSE 8,411 22,287 16,500 2,091 16,500 10,000 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6438 UNEMPLOYMENT INSURANCE 9,619 6,047 20,400 18,103 20,400 22,000 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6440 DIRECT CLAIMS EXPENSE 275,377 (447,163) - - - - [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6441 HEALTH INS PREMIUM 1,957,983 2,040,675 2,290,000 (22,253) 2,290,000 2,923,048 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6443 DENTAL INSURANCE 84,376 87,808 113,000 89,527 113,000 154,984 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6444 VISION INSURANCE 19,268 22,505 20,700 21,389 20,700 29,411 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6445 DISABILITY INSURANCE 24,912 25,663 30,700 26,679 30,700 86,004 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6446 LIFE INSURANCE 7,736 8,649 8,800 10,169 8,800 8,800 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6448 RISK MGT ADMIN - - - - - 8,742 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6449 ERMA PERSONNEL INSURANCE 97,052 77,405 85,200 82,971 85,200 116,024 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6455 LOW/HIGH VEHICLE INSURANCE 50,229 60,169 77,900 73,847 77,900 85 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6920 FEES AND FILINGS 2,637 489 7,100 - 7,100 - [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [731] RISK MANAGEMENT FUND : SERVICES AND SUPPLIES3,797,202 3,545,242 4,550,600 1,978,192 4,550,600 5,282,622

ENTERPRISE FUND
[611] : WATER OPERATIONS FUND
[611] : WATER OPERATIONS FUND
[611] : WATER OPERATIONS FUND BEGINNING BALANCE 6,376,767 5,244,247 5,244,247 5,101,423 5,101,423 [611] : WATER OPERATIONS FUND TOTAL REVENUE 3,237,567 3,245,970 4,019,500 3,874,868 3,570,960 4,405,919 [611] : WATER OPERATIONS FUND TOTAL EXPENSE 1,836,115 4,378,489 7,116,500 4,017,692 8,096,200 6,511,439 REV. LESS EXP 1,401,452 (1,132,519) (3,097,000) (142,824) (4,525,240) (2,105,520) [611] : WATER OPERATIONS FUNDENDING FUND BALANCE 1,401,452 5,244,247 2,147,247 5,101,423 576,182 2,995,903 [611] : WATER OPERATIONS FUND

REVENUE
[611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4433 WATER FRONT FOOTAGE FEES - 15,263 20,000 - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4550 SALES- RESIDENTIAL 2,161,088 2,080,663 2,382,400 2,333,184 2,157,012 2,566,502 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4551 SALES- COMMERCIAL 453,274 437,740 442,800 456,221 451,039 501,843 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4552 SALES- COMMERCIAL X 10,000 23,695 18,082 29,600 23,300 19,698 25,630 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4554 SALES- INDUSTRIAL 266,687 234,553 693,600 537,300 508,136 591,030 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4555 SALES- SPECIAL SCHOOLS 238,884 217,386 252,000 253,384 252,348 278,723 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4556 SALES- GOVERNMENT 2,562 2,463 2,600 2,610 2,625 2,871 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4557 SALES- HYDRANT METER 6,591 5,087 2,300 6,709 2,300 7,379 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4560 METER SERVICE/INSTALLATION 557 132 2,000 557 2,000 2,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4562 WATER SERVICE/PENALTIES 18,993 66,106 65,000 70,307 50,000 50,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4801 INTEREST INCOME 32,037 73,691 31,200 128,972 31,200 245,031 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (37,399) (12,654) 4,900 12,605 - - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4803 INTEREST ON DBCP FUND 7,668 - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4823 WATER MAJOR FACILITIES FEE 53,721 98,168 53,100 44,944 53,100 53,100 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4869 MISCELLANEOUS REVENUE 9,208 9,291 3,000 4,777 3,000 3,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4883 UTILITY DISCOUNT CONTRIBUTION - - 35,000 - 38,500 78,810 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUESTOTAL [611] WATER OPERATIONS FUND : REVENUES3,237,567 3,245,970 4,019,500 3,874,868 3,570,960 4,405,919

EXPENSE
[611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5110 DIRECT LABOR-REGULAR 267,441 155,955 429,900 256,934 446,900 272,040 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5120 DIRECT LABOR-PART TIME 1,407 9,688 6,000 10,832 18,000 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5130 OVERTIME 25,119 23,352 24,100 24,438 24,100 25,100 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5160 VACATION LEAVE BUY BACK 9,182 3,256 2,900 8,396 2,900 1,834 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5170 OTHER LEAVE BUY BACK 11 119 - 228 - 153 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5210 PERS EXPENSE 99,970 23,737 49,000 22,137 49,000 37,664 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5211 PERS EXPENSE - GASB68 (1,977,448) - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5219 PERS OBLIGATION BOND 7,190 31,773 60,700 - 60,700 42,268 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5220 SOCIAL SECURITY 24,090 14,790 35,500 23,179 35,500 20,811 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5310 HEALTH INSURANCE 92,722 52,799 173,000 93,701 173,000 58,811 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5320 WORKERS COMPENSATION 45,903 35,456 48,900 57,268 48,900 53,155 Accounts for the financial activity relative to construction, maintenance and repairs of the City's water delivery system.

PAGE
120
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5340 EMPLOYEE ASSISTANCE PROGRAM 132 90 300 160 300 714 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5350 FITNESS PROGRAM 113 60 300 107 300 1,800 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5411 CELL PHONE ALLOWANCE 228 290 500 324 500 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [611] WATER OPERATIONS FUND: WATER/ADMINISTRATION : WAGES AND BENEFITS(1,403,941) 351,365 831,100 497,704 860,100 514,350 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6110 SUPPLIES 212 486 700 865 700 45,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6111 POSTAGE 10,692 891 13,700 - 13,700 13,700 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6122 SUPPLIES-SHOP AND FIELD 77,605 38,567 44,800 83,300 44,800 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6129 PLANT CHEMICALS 49,535 55,504 44,400 81,834 44,400 95,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6130 UNIFORM EXPENSE 2,185 2,157 1,400 2,643 1,400 3,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6240 SVCS-LEGAL COUNSEL 98 1,574 200 - 200 200 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6290 SVCS-PROFESSIONAL SERVICES 237,141 263,020 193,700 253,273 193,700 194,250 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6332 FUEL-UNLEADED 30,364 13,731 16,100 10,555 16,100 16,100 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6420 PRINTING & BINDING 2,726 7,511 15,500 7,293 15,500 15,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6431 GENERAL LIABILITY PREMIUMS 37,039 38,900 38,900 - 38,900 146,473 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6432 PROPERTY PREMIUMS 15,555 9,400 9,400 - 9,400 73,808 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6434 FIDELITY AND SURETY PREMIUMS - - - - - 392 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6437 COBRA EXPENSE 600 600 600 - 600 2,306 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6438 UNEMPLOYMENT INSURANCE 474 1,000 1,000 - 1,000 775 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6445 DISABILITY INSURANCE 3,000 3,000 3,000 - 3,000 2,606 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6446 LIFE INSURANCE - - - - - 2,029 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6448 RISK MGT ADMIN 2,035 2,300 2,300 - 2,300 2,015 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6449 ERMA PERSONNEL INSURANCE 11,198 15,900 15,900 - 15,900 26,749 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6455 LOW/HIGH VEHICLE INSURANCE 5,196 4,800 4,800 - 4,800 3 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6510 UTILITY-ELECTRIC/GAS 531,103 575,354 585,500 642,091 585,500 781,037 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6521 TELECOMMUNICATIONS REGULAR 6,696 8,128 6,500 10,056 6,500 6,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-501-6600 REPAIRS & MAINTENANCE - - - - - 21,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-501-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6620 R&M-EQUIPMENT 29,166 10,504 11,000 13,730 11,000 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6730 TRAINING/WORKSHOPS/MEETINGS 3,118 4,098 2,000 1,864 2,000 5,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6920 FEES AND FILINGS 90,804 301,423 301,700 160,242 301,700 301,700 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6921 WATER PURCHASE - CID 541,527 694,703 941,000 1,433,459 1,426,700 1,426,700 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8110 TAXES IN LIEU 103,000 103,000 103,000 103,000 103,000 103,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8130 BAD DEBT EXPENSE 4,471 - 2,000 - 2,000 2,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8200 ADMIN FEES - - - - - 7,540 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8210 BOND PRINCIPAL PAYMENT - 44,181 119,000 - 119,000 120,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8211 BOND INTEREST EXPENSE 185,803 168,258 121,700 - 121,700 117,822 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8310 PHOTOCOPY CHARGES 214 188 300 190 300 300 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8321 COMPUTER SOFTWARE 39,652 71,919 54,400 8,773 54,400 54,400 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8322 COMPUTER HARDWARE - - - - - 2,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8350 VEHICLE MAINTENANCE CHARGES 8,013 11,154 11,200 5,993 11,200 11,200 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8251 BOND ISSUANCE COSTS 124,326 - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8550 DEPRECIATION EXPENSE 868,966 - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8440 CHARGES FOR INTERNAL ADMIN 217,543 227,600 227,600 - 227,600 559,018 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [611] WATER OPERATIONS FUND: WATER/ADMINISTRATION : OTHER CHARGES3,240,057 2,679,851 2,893,300 2,819,162 3,379,000 4,160,122 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7220 IMPROVEMENTS OTHER THAN BLDGS - 1,062,175 478,900 212,408 478,900 478,900 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7202 WELL 28 - - - 6,108 - 100,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7205 STREET VALVE PROJECT - - - - - 100,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7225 FLEET VEHICLE PURCHASES - - 128,500 89,807 128,500 128,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7230 MACHINERY & EQUIPMENT (0) 15,715 52,900 38,443 52,900 114,567 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7362 DBCP CARBON REPLC AT VAR LOC - 160,139 - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7555 KELLY BASIN GROUNDWATER RECHARGE - - 4,100 - 4,100 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7556 GAC - - 200,000 - 415,000 215,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7557 WELL REHABILITATION - 109,245 450,000 354,060 700,000 700,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7558 WEST WATER GROUNDWATER RECHARGE (0) - 70,700 - 70,700 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-402-7291 WATER WELL- DBCP - - 882,000 - 882,000 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-402-7292 WELL DEVELOPMENT AND CONSTRUCTION - - 1,125,000 - 1,125,000 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [611] WATER OPERATIONS FUND: WATER/PROVISION : CAPITAL OUTLAY(0) 1,347,274 3,392,100 700,826 3,857,100 1,836,967 [621] : SEWER OPERATIONS FUND
BEGINNING BALANCE 8,496,084 8,692,974 8,692,974 11,083,175 11,083,175 TOTAL REVENUE 5,388,172 5,180,966 7,186,600 6,638,975 5,704,532 6,403,562 TOTAL EXPENSE 1,838,072 4,984,076 6,925,700 4,248,774 7,481,967 9,957,316 REV. LESS EXP 3,550,100 196,890 260,900 2,390,201 (1,777,435) (3,553,754) ENDING FUND BALANCE 3,550,100 8,692,974 8,953,874 11,083,175 9,305,740 7,529,421

REVENUE
[621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4550 SALES- RESIDENTIAL 3,122,456 3,003,461 3,149,400 3,130,743 2,650,000 2,650,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4551 SALES- COMMERCIAL 847,164 806,531 847,700 848,842 759,087 759,087 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4552 SALES- COMMERCIAL X 10,000 49,453 24,569 78,300 25,743 18,678 18,678 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4554 SALES- INDUSTRIAL 1,065,702 970,528 2,613,300 2,094,752 1,981,051 2,178,542 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4555 SALES- SPECIAL SCHOOLS 147,822 148,706 141,400 140,152 131,132 131,132 Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system.

PAGE
121
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4556 SALES- GOVERNMENT 704 584 500 548 536 536 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4562 WATER SERVICE/PENALTIES 30,127 95,868 65,000 98,119 89,747 89,747 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4801 INTEREST INCOME 68,529 113,947 41,300 238,693 41,300 542,839 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (54,043) (17,614) 12,300 22,589 - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 5,600 5,600 4,000 5,600 4,000 4,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4824 SEWER FACILITIES FEES-AREA 1 104,474 3,850 4,500 15,214 4,000 4,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4825 SEWER FACILITIES FEES-AREA 2 185 24,387 165,300 12,639 25,000 25,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4869 MISCELLANEOUS REVENUE - 547 63,600 5,340 - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUESTOTAL [621] SEWER OPERATIONS FUND : REVENUES5,388,172 5,180,966 7,186,600 6,638,975 5,704,532 6,403,562

EXPENSE
[621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5110 DIRECT LABOR-REGULAR 433,666 495,877 668,900 573,648 685,900 537,762 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5120 DIRECT LABOR-PART TIME 7,630 13,895 16,200 11,147 16,200 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5130 OVERTIME 24,251 20,187 40,200 27,195 40,200 28,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5160 VACATION LEAVE BUY BACK 6,836 1,518 2,700 7,441 2,700 7,234 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5170 OTHER LEAVE BUY BACK 1,903 119 - 796 - 8,034 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5210 PERS EXPENSE 192,686 68,676 71,600 57,864 71,600 73,934 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5211 PERS EXPENSE - GASB68 (3,519,748) - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5219 PERS OBLIGATION BOND 11,659 101,026 94,300 - 94,300 78,068 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5220 SOCIAL SECURITY 36,382 40,282 55,800 47,329 55,800 41,139 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5310 HEALTH INSURANCE 124,008 169,659 237,000 203,457 237,000 97,586 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5320 WORKERS COMPENSATION 85,507 115,528 76,800 132,452 76,800 95,678 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5340 EMPLOYEE ASSISTANCE PROGRAM 203 291 400 347 400 931 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5350 FITNESS PROGRAM 186 194 400 232 400 3,240 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5411 CELL PHONE ALLOWANCE 477 290 500 324 500 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [621] SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : WAGES AND BENEFITS(2,594,355) 1,027,542 1,264,800 1,062,233 1,281,800 971,606 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6110 SUPPLIES - 21 100 254 100 67,100 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6111 POSTAGE 18,612 1,551 19,600 - 19,600 19,600 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6122 SUPPLIES-SHOP AND FIELD 77,873 56,098 61,800 37,230 61,800 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6123 SUPPLIES-SAFETY 7,035 1,327 5,200 - 5,200 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6128 PERMIT SAMPLING 27,448 40,197 37,400 32,528 37,400 37,400 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6129 PLANT CHEMICALS 42,018 75,263 84,200 17,609 84,200 84,200 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6130 UNIFORM EXPENSE 9,048 6,712 6,600 6,405 6,600 6,600 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6131 LAB SUPPLIES 5,674 2,602 4,300 2,837 4,300 4,300 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6140 EQUIPTMENT (< $5000) - - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6150 EQUIPTMENT (>=$5000) - - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6141 MINOR EQUIP-SMALL TOOLS 2,068 - 2,500 2,740 2,500 2,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6290 SVCS-PROFESSIONAL SERVICES 189,826 193,556 227,700 154,183 227,700 228,690 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6332 FUEL-UNLEADED 11,012 13,946 8,100 15,967 8,100 14,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6420 PRINTING & BINDING 4,746 8,039 17,900 11,398 17,900 17,900 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6431 GENERAL LIABILITY PREMIUMS 55,986 58,800 58,800 - 58,800 191,018 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6432 PROPERTY PREMIUMS 23,497 14,200 14,200 - 14,200 96,255 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6434 FIDELITY AND SURETY PREMIUMS - - - - - 511 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6437 COBRA EXPENSE 900 900 900 - 900 3,007 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6438 UNEMPLOYMENT INSURANCE 711 1,500 1,500 - 1,500 1,394 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6445 DISABILITY INSURANCE 4,600 4,600 4,600 - 4,600 9,556 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6446 LIFE INSURANCE - - - - - 2,646 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6448 RISK MGT ADMIN 1,770 2,000 2,000 - 2,000 2,628 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6449 ERMA PERSONNEL INSURANCE 17,185 24,400 24,400 - 24,400 34,884 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6455 LOW/HIGH VEHICLE INSURANCE 5,196 4,800 4,800 - 4,800 9 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6510 UTILITY-ELECTRIC/GAS 774,753 818,171 818,200 791,076 818,200 953,228 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6521 TELECOMMUNICATIONS REGULAR 3,259 4,070 3,400 4,184 3,400 3,400 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6600 REPAIRS & MAINTENANCE - - - - - 976,667 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6610 R&M-BUILDINGS & IMPROVEMENTS 36 179 3,200 30,975 315,867 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6620 R&M-EQUIPMENT 207,780 254,814 109,600 382,917 389,600 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6630 R&M-GROUNDS & LANDSCAPING 479 - 1,200 - 1,200 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6730 TRAINING/WORKSHOPS/MEETINGS 1,344 4,018 2,600 3,293 2,600 5,600 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6740 MILEAGE REIMBURSEMENT 669 429 200 177 200 200 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6830 MEMBERSHIPS-OTHER 470 202 600 329 600 600 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6920 FEES AND FILINGS 216,597 129,658 156,200 98,838 156,200 156,200 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6940 MISCELLANEOUS-OTHER EXPENSE - 71 - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8110 TAXES IN LIEU 103,000 103,000 103,000 103,000 103,000 103,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8130 BAD DEBT EXPENSE 13,376 - 2,000 - 2,000 2,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8200 ADMIN FEES - - - - - 4,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8210 BOND PRINCIPAL PAYMENT - 131,358 189,000 - 189,000 195,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8211 BOND INTEREST EXPENSE 319,005 283,158 188,100 - 188,100 182,425 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8220 LEASE PRINCIPAL PAYMENT - 752,685 780,000 - 780,000 840,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8221 LEASE INTEREST EXPENSE 673,717 379,960 357,700 - 357,700 243,918 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8310 PHOTOCOPY CHARGES 1,215 1,222 1,300 1,221 1,300 1,300 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8321 COMPUTER SOFTWARE 3,312 539 1,100 1,200 101,100 361,100 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8322 COMPUTER HARDWARE - - - 692 - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8350 VEHICLE MAINTENANCE CHARGES 15,682 17,483 28,200 2,821 28,200 28,200 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8251 BOND ISSUANCE COSTS 258,220 - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8261 BOND AMORTIZATION EXPENSE 37,618 - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8550 DEPRECIATION EXPENSE 989,014 - - - - - PAGE
122
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8440 CHARGES FOR INTERNAL ADMIN 307,676 321,900 321,900 - 321,900 484,146 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [621] SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OTHER CHARGES4,432,427 3,713,430 3,654,100 1,701,874 4,346,767 5,365,683 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7225 FLEET VEHICLE PURCHASES - - 83,500 44,970 128,500 128,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7230 MACHINERY & EQUIPMENT 0 209,216 307,400 460,101 422,400 484,067 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7563 NORTH/GREENWOOD LIFT STATION RECONST - 33,888 1,455,900 819,770 750,000 750,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7564 MUSCAT SEWER MAIN-GREENWOOD TO BETHEL- - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7565 SOMERSET PARK DEVELOPMENT - - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7800 WWTF - ANAEROBIC DIGESTER CLEANING AND DEWATERING PROJECT- - - - - 260,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7801 WWTF - TREATMENT AUGMENTATION - - 160,000 159,826 552,500 470,600 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7802 NORTH SLUDGE HEATER - - - - - 97,861 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7803 HEADWORKS GRIT REMOVAL - - - - - 762,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7804 CLARIFIER BYPASS PROJECT - - - - - 310,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7805 SSMH NORTH & GREENWOOD MH - - - - - 107,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7806 HEADWORKS - DOMESTIC - - - - - 250,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [621] SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : CAPITAL OUTLAY0 243,103 2,006,800 1,484,667 1,853,400 3,620,027 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [631] : DISPOSAL OPERATIONS FUND
BEGINNING BALANCE 2,873,170 3,066,731 3,066,731 3,447,028 3,447,028 TOTAL REVENUE 3,165,091 3,152,860 3,179,300 3,316,845 2,949,485 3,406,224 TOTAL EXPENSE 2,105,103 2,959,300 3,048,400 2,936,548 3,120,400 3,496,573 REV. LESS EXP 1,059,988 193,560 130,900 380,297 (170,915) (90,349) ENDING FUND BALANCE 1,059,988 3,066,731 3,197,631 3,447,028 3,276,113 3,356,679

REVENUE
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4550 SALES- RESIDENTIAL 1,973,139 1,910,599 1,983,200 1,990,801 1,800,000 2,000,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4551 SALES- COMMERCIAL 678,129 668,554 663,400 721,604 650,000 722,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4552 SALES- COMMERCIAL X 10,000 6,593 2,427 1,500 1,023 1,500 1,500 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4554 SALES- INDUSTRIAL 5,085 4,701 4,500 2,147 2,000 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4555 SALES- SPECIAL SCHOOLS 9,639 9,344 9,700 3,112 9,700 9,700 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4556 SALES- GOVERNMENT 2,369 2,297 2,400 2,369 2,400 2,400 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4562 WATER SERVICE/PENALTIES 21,283 66,714 40,000 65,339 50,000 60,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4591 RECYCLE FEES 275,359 267,110 275,000 276,400 260,000 275,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4592 DISPOSAL SPECIAL PICK-UP 3,151 1,950 4,500 2,870 2,585 2,585 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4593 SALES- STREET SWEEPING 118,074 114,612 117,900 118,630 110,000 118,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4594 COMPOSTING FEES 5,614 3,780 5,400 4,300 4,000 4,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4595 DISPOSAL OTHER SERVICE FEES 350 400 400 450 400 400 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4596 GARBAGE CANS 380 9,020 400 7,310 5,000 5,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4597 RECYCLE FEE INCOME 12,452 13,671 13,400 13,453 13,400 13,400 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4801 INTEREST INCOME 14,645 38,380 15,500 81,135 15,500 167,239 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (17,902) (6,608) 4,800 7,548 - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4823 DISPOSAL-MAJOR FACILITIES FEES 15,405 38,626 27,700 15,072 20,000 20,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4868 GRANT REVENUE 39,578 - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4869 MISCELLANEOUS REVENUE 1,749 7,282 9,600 3,282 3,000 3,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUESTOTAL [631] DISPOSAL OPERATIONS FUND : REVENUES3,165,091 3,152,860 3,179,300 3,316,845 2,949,485 3,406,224

EXPENSE
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5110 DIRECT LABOR-REGULAR 133,553 123,479 154,500 157,900 156,500 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5130 OVERTIME 2,919 3,267 3,000 2,775 3,000 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5160 VACATION LEAVE BUY BACK 1,337 810 1,300 2,349 1,300 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5170 OTHER LEAVE BUY BACK - 119 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5210 PERS EXPENSE 39,926 16,739 17,500 16,680 17,500 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5211 PERS EXPENSE - GASB68 (877,656) - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5219 PERS OBLIGATION BOND 3,591 25,157 21,900 - 21,900 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5220 SOCIAL SECURITY 10,670 10,211 12,300 12,963 12,300 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5310 HEALTH INSURANCE 26,483 45,687 59,700 56,949 59,700 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5320 WORKERS COMPENSATION 14,573 23,108 16,900 27,547 16,900 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5340 EMPLOYEE ASSISTANCE PROGRAM 63 70 100 88 100 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5350 FITNESS PROGRAM 55 47 100 58 100 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5411 CELL PHONE ALLOWANCE 145 169 300 240 300 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : WAGES AND BENEFITS(644,341) 248,863 287,600 277,549 289,600 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6111 POSTAGE 10,296 858 13,400 582 83,400 83,400 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6122 SUPPLIES-SHOP AND FIELD 8,375 731 1,000 1,871 1,000 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6130 UNIFORM EXPENSE 5,813 5,859 4,700 7,056 4,700 4,700 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6290 SVCS-PROFESSIONAL SERVICES 88,753 89,181 104,700 104,285 104,700 104,700 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6295 DISPOSAL CONTRACT SERVICES 2,131,343 2,178,385 2,133,500 2,294,372 2,133,500 2,480,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6332 FUEL-UNLEADED 10,508 5,752 5,300 2,308 5,300 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6420 PRINTING & BINDING 2,625 4,766 15,400 6,290 15,400 15,400 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6431 GENERAL LIABILITY PREMIUMS 34,658 36,400 36,400 - 36,400 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6432 PROPERTY PREMIUMS 14,231 8,600 8,600 - 8,600 - Accounts for activities related to refuse collections, street sweeping and recycling services.

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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6437 COBRA EXPENSE 600 600 600 - 600 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6445 DISABILITY INSURANCE 1,200 1,200 1,200 - 1,200 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6448 RISK MGT ADMIN 1,770 2,000 2,000 - 2,000 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6449 ERMA PERSONNEL INSURANCE 9,508 13,500 13,500 - 13,500 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6510 UTILITY-ELECTRIC/GAS 84 132 400 262 400 319 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6521 TELECOMMUNICATIONS REGULAR 1,942 1,783 2,000 1,926 2,000 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-501-6600 REPAIRS & MAINTENANCE - - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-501-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - 10,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6730 TRAINING/WORKSHOPS/MEETINGS - 83 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6920 FEES AND FILINGS 49,745 5,045 66,200 - 66,200 66,200 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6921 WATER PURCHASE - CID - - - - - 70,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8110 TAXES IN LIEU 44,100 44,100 44,100 44,100 44,100 44,100 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8111 COMMERCIAL FRANCHISE FEES 165,562 168,522 163,100 182,323 163,100 175,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8112 RECYCLE REBATE FEES 12,452 13,671 13,400 13,453 13,400 8,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8130 BAD DEBT EXPENSE 6,032 - 2,000 - 2,000 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8310 PHOTOCOPY CHARGES 169 169 200 169 200 200 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8440 CHARGES FOR INTERNAL ADMIN 123,395 129,100 129,100 - 129,100 366,887 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8550 DEPRECIATION EXPENSE 26,283 - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OTHER CHARGES2,749,444 2,710,437 2,760,800 2,658,999 2,830,800 3,434,906 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY631-070-601-7230 MACHINERY & EQUIPMENT - - - - - 61,667 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : CAPITAL OUTLAY- - - - - 61,667

SPECIAL REVENUE FUNDS
[202] : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL
TOTAL REVENUE 90,889 68,975 93,900 124,215 92,813 123,791 TOTAL EXPENSE - - 406,000 - - 3,566
ENDING FUND BALANCE 90,889 68,975 (312,100) 124,215 92,813 120,225

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 91,100 111,496 90,513 90,513 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4801 INTEREST INCOME 1,193 5,705 2,300 11,476 2,300 33,278 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (719) 500 1,243 - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUESTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : REVENUES90,889 68,975 93,900 124,215 92,813 123,791 [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 OUTLAY202-070-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 3,566 [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 31,247 23,157 31,742 TOTAL EXPENSE - - - - 5,000 6,785
ENDING FUND BALANCE 23,431 17,338 23,600 31,247 18,157 24,957

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 27,665 22,457 22,457 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4801 INTEREST INCOME 351 1,640 700 3,231 700 9,285 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (207) 200 351 - - [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUESTOTAL [203] MEASURE C EXT-BICYCLE FACILITIES : REVENUES23,431 17,338 23,600 31,247 23,157 31,742 [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 OUTLAY203-070-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 1,785 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES- - - - 5,000 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 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 2,300,000 TOTAL EXPENSE - 85,103 3,775,000 1,029,269 2,300,000 2,300,000 ENDING FUND BALANCE - (10,590) - (66,027) - -

REVENUE
This fund is used for the Urban and Multibenefit drought Relief Grant Program for well #22.

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.

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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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[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 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 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 1,029,269 2,300,000 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 1,029,269 2,300,000 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 17,725 14,675 17,504 TOTAL EXPENSE - - - - - 1,366
ENDING FUND BALANCE 14,140 10,497 14,900 17,725 14,675 16,138

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 16,626 14,475 14,475 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4801 INTEREST INCOME 76 432 200 993 200 3,029 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (52) 100 106 - - [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUESTOTAL [206] MEASURE C EXT-ADA : REVENUES14,140 10,497 14,900 17,725 14,675 17,504 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 1,366 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUESTOTAL [206] MEASURE C EXT-ADA : REVENUES- - - - - 1,366 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [207] : MEASURE C EXT-STREET
TOTAL REVENUE 426,428 317,062 423,400 544,286 418,778 485,298 TOTAL EXPENSE 196,770 109,550 1,719,150 618,807 1,685,518 1,694,867 ENDING FUND BALANCE 229,658 207,513 (1,295,750) (74,520) (1,266,740) (1,209,568)

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 423,376 302,197 417,000 501,869 413,578 413,578 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4801 INTEREST INCOME 3,052 17,624 5,200 38,635 5,200 71,720 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (2,759) 1,200 3,782 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUESTOTAL [207] MEASURE C EXT-STREET : REVENUES426,428 317,062 423,400 544,286 418,778 485,298 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES

EXPENSE
[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 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7535 K ST RECN-ANNADALE/EDGAR & ALMOND/FALLER8,919 8,130 665,000 600,373 66,018 66,018 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE94,279 - - - - - [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 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 5,363 235,000 235,000 [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 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 11,591 850,000 850,000 [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 AVENUE - BETHEL TO GREENWOOD - 5,241 25,000 - 100,000 100,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - 1,655 19,000 - 115,000 115,000 [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 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 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 80,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 9,348 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [207] MEASURE C EXT-STREET:CIP : CAPITAL OUTLAY196,770 109,550 1,719,150 618,807 1,685,518 1,694,867 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [208] : MEASURE S DISTRICT SALES TAX
BEGINNING BALANCE 2,320,571 2,743,818 2,400,920 2,400,920 2,946,248 2,946,248 TOTAL REVENUE 3,448,083 3,324,595 3,072,100 2,995,918 3,434,400 3,684,285 TOTAL EXPENSE 3,024,836 3,667,492 3,542,288 2,450,590 4,458,088 4,934,367 REV LESS EXP 423,247 (342,898) (470,188) 545,328 (1,023,688) (1,250,083) ENDING FUND BALANCE 2,743,818 2,400,920 1,930,732 2,946,248 1,922,560 1,696,165

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 2,943,187 3,427,900 3,543,300 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4801 INTEREST INCOME 10,298 24,391 3,900 47,897 3,900 140,985 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (12,008) (3,750) 2,600 4,834 2,600 - 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.

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.

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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUESTOTAL [208] MEASURE S DISTRICT SALES TAX : REVENUES3,448,083 3,324,595 3,072,100 2,995,918 3,434,400 3,684,285 [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 508,623 478,067 572,200 436,336 682,131 656,540 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5111 MEAS S 206,400 206,400 206,400 - 206,400 206,400 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5120 DIRECT LABOR-PART TIME 250 325 700 363 700 3,600 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5130 OVERTIME 98,436 104,923 82,100 112,020 82,100 115,300 [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 12,964 [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 24,200 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5210 PERS EXPENSE 97,953 56,000 64,100 47,758 74,783 82,137 [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 87,610 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5220 SOCIAL SECURITY 51,745 51,152 55,500 46,476 64,245 50,501 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5310 HEALTH INSURANCE 123,784 133,219 165,100 117,564 165,100 202,680 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5320 WORKERS COMPENSATION 43,545 91,675 76,400 83,163 87,757 47,839 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 235 227 300 204 300 86 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5350 FITNESS PROGRAM 182 152 300 136 2,160 2,880 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5411 CELL PHONE ALLOWANCE 716 1,384 1,500 900 1,500 720 [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 11,750 [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 1,385,800 905,376 1,541,810 1,505,207 [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 16,358 62,000 62,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6124 SUPPLIES-OTHER 5,722 3,782 15,100 1,874 15,100 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 10,500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM - - 2,700 - 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 2,100 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6245 GANG INTERVENTION/PREVENTION 150,000 100,000 100,000 100,000 100,000 100,000 [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 18,780 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6420 PRINTING & BINDING 468 225 500 8,569 500 500 [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 17,548 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6432 PROPERTY PREMIUMS 2,317 1,400 1,500 - 1,500 8,843 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 47 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6437 COBRA EXPENSE 300 400 500 - 500 276 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6438 UNEMPLOYMENT INSURANCE 569 1,200 1,300 - 1,300 1,239 [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 SUPPLIES208-040-101-6446 LIFE INSURANCE - - - - - 243 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6448 RISK MGT ADMIN 796 900 1,000 - 1,000 241 [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 3,205 [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 43,269 50,000 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 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 45,640 22,000 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 9,855 7,900 7,900 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : SERVICES AND SUPPLIES238,634 283,081 304,900 226,374 346,900 356,023 [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 29,095 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7239 PATROL VEHICLES 71,510 88,064 238,093 98,159 328,093 328,093 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7241 SURVEILLANCE CAMERAS 30,167 67,500 81,000 81,088 184,000 184,000 [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 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 74,143 60,000 60,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8280 GASB 87 LEASE PRINCIPAL - - 17,000 11,730 17,000 17,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8281 GASB 87 LEASE INTEREST - - 1,000 - 1,000 1,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8321 COMPUTER SOFTWARE 2,912 2,752 13,300 - 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 13,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 129,765 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAYTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES273,660 393,034 491,488 280,749 684,488 814,253 [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 320,077 457,858 401,000 399,689 496,050 468,023 [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-PART TIME 250 325 700 363 700 3,600 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5130 OVERTIME 73,436 97,260 47,600 100,034 47,600 103,000 [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 3,899 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 9,858 [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 27,892 [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 91,607 114,500 145,684 [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 - 70,625 62,454 [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 39,457 41,175 36,079 [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 88,800 105,300 185,478 [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 90,649 56,300 46,510 [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 37 [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 1,800 [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 2,250 PAGE
126
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITSTOTAL [208] MEASURE S DISTRICT SALES TAX : WAGES AND BENEFITS770,111 1,207,998 960,300 840,597 1,120,090 1,263,666 [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 15,989 21,900 38,881 [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 1,488 2,000 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 2,816 54,600 55,150 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6420 PRINTING & BINDING 468 225 500 8,569 500 500 [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 7,639 [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 3,849 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 20 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6437 COBRA EXPENSE 200 200 300 - 300 120 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6438 UNEMPLOYMENT INSURANCE 190 400 500 - 500 775 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6445 DISABILITY INSURANCE 100 100 200 - 200 - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6446 LIFE INSURANCE - - - - - 106 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6448 RISK MGT ADMIN 531 600 700 - 700 105 [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 1,395 [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 - [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 45,145 40,000 50,000 [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 13,300 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8322 COMPUTER HARDWARE - 1,735 10,000 318 10,000 90,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 109,560 [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 7,800 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES145,952 89,330 148,800 115,471 163,800 381,199 [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 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7230 MACHINERY & EQUIPMENT 109,528 149,059 80,000 66,073 80,000 123,019 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7235 FIRE TRUCK 171 - - - 150,000 150,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7236 AMBULANCE 266,778 - - - 200,000 200,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7237 BREATHING AP - 239,978 21,000 - 21,000 21,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7238 COMMAND VEHICLES - - 150,000 - 150,000 120,000 [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 OUTLAY376,477 389,037 251,000 82,024 601,000 614,019 [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 1,303,811 1,439,092 1,495,657 TOTAL EXPENSE 1,625,678 918,479 1,877,100 624,498 2,409,000 2,423,502 ENDING FUND BALANCE (439,853) 341,466 (465,400) 679,313 (969,908) (927,846)

REVENUE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4330 STATE GAS TAX-2105 151,396 151,287 174,400 146,208 167,761 167,761 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4331 STATE GAS TAX-2106 83,089 83,936 92,000 80,976 89,590 89,590 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4332 STATE GAS TAX-2107 180,946 206,180 209,500 198,422 228,782 228,782 [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 6,000 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4334 STATE GAS TAX-2103 215,822 216,606 263,400 227,568 250,727 250,727 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4339 STATE GAS TAX-RMRA 546,896 586,857 657,000 617,023 688,332 688,332 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4801 INTEREST INCOME 1,677 9,760 7,900 25,173 7,900 64,465 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (681) 1,500 2,441 - - [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUESTOTAL [211] GAS TAX FUND : REVENUES 1,185,825 1,259,945 1,411,700 1,303,811 1,439,092 1,495,657 [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 RECLASS 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 AVE129,966 - - - - - [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 GREENWOOD425,697 - - - - - [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)- - - - 600,000 600,000 [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 - - 550,000 455,309 615,000 615,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7554 STREET SEALING PROJECT - - 750,000 156,882 850,000 850,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7585 J STREET - 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 - - - - 344,000 344,000 [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 BENEFITS211-070-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 14,502 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITSTOTAL [211] GAS TAX FUND: CIP : CAPITAL OUTLAY1,625,678 918,479 1,877,100 624,498 2,409,000 2,423,502 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [212] : LOCAL TDA ART 8 STREETS
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 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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7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
- - - - - -
TOTAL REVENUE 1,207,541 12,177 949,600 16,686 946,846 1,167,747 TOTAL EXPENSE 837,685 1,029,384 1,790,000 1,094,734 2,128,019 2,128,019 ENDING FUND BALANCE 369,856 (1,017,207) (840,400) (1,078,048) (1,181,173) (960,272) - - - - - -

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 1,165,526 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4801 INTEREST INCOME 4,315 16,443 11,400 15,386 11,400 2,221 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (4,267) 2,800 1,300 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUESTOTAL [212] LOCAL TDA ART 8 STREETS : REVENUES1,207,541 12,177 949,600 16,686 946,846 1,167,747 [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 LOCATIONS33,653 91,849 60,000 35,280 60,000 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 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 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 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 3,460 490,000 490,000 [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 - - - - 750,000 750,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY - - 55,000 44,786 180,000 180,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT - - 40,000 33,956 210,000 210,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV- - 35,000 21,513 120,000 120,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7638 N STREET- 9TH TO ANNADALE - - 80,000 53,762 30,000 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 27,453 50,000 50,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7641 BETHEL AND ANNADALE TRAFFIC SIGNAL MODIF- - 150,000 101,288 141,256 141,256 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [212] LOCAL TDA ART 8 STREETS: CIP : CAPITAL OUTLAY837,685 1,029,384 1,790,000 1,094,734 2,128,019 2,128,019 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY [213] : LOCAL TDA ART 3 PED/BIC
TOTAL REVENUE 23,174 - 24,300 - 24,084 30,466

TOTAL EXPENSE - - - - - -
ENDING FUND BALANCE 23,174 - 24,300 - 24,084 30,466

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 30,466 [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 : REVENUES23,174 - 24,300 - 24,084 30,466 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [215] : MEASURE C - STREET MAINTENANCE

TOTAL REVENUE - - - - - -

TOTAL EXPENSE - - - - - -

ENDING FUND BALANCE - - - - - -

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- - - - - - [216] : MEASURE C EXTENSION-FLEXIBLE
TOTAL REVENUE 410,863 299,094 405,400 503,133 401,203 435,055 TOTAL EXPENSE 707,171 125,201 660,000 510,512 460,121 468,349 ENDING FUND BALANCE (296,308) 173,893 (254,600) (7,378) (58,918) (33,294)

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 409,309 292,081 402,400 485,243 399,103 399,103 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4801 INTEREST INCOME 1,554 8,197 2,100 16,538 2,100 35,952 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - (1,185) 900 1,352 - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE : REVENUES410,863 299,094 405,400 503,133 401,203 435,055 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES 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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128
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025

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 40,536 105,121 104,464 [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 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 WEBSTER28,862 12,683 - 1,415 - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7552 4TH STREET - 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 PLAN UPDATES - 7,850 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7626 STANDARD PLAN UPDATES - 150 25,000 13,124 25,000 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 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 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 - 135,000 135,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - 10,000 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 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 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 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 10,000 10,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - 8,885 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE: CIP : CAPITAL OUTLAY707,171 125,201 660,000 510,512 460,121 468,349 [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 1,129,400 477,940 1,914,500 1,915,264 TOTAL EXPENSE 1,090,203 2,028,964 1,129,400 141,539 1,914,500 1,914,500 ENDING FUND BALANCE 579,606 (160,472) - 336,401 - 764

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 1,129,400 477,920 1,914,500 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4801 INTEREST INCOME - - - 5 - 764 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - 16 - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUESTOTAL [217] TEA 21/RSTP/CMAQ : REVENUES1,669,809 1,868,492 1,129,400 477,940 1,914,500 1,915,264 [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 CANAL366,251 - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT2,026 - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE424,662 - - - - - [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 LIFELINE25,035 13,135 700,000 2,196 240,000 240,000 [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 AVENUE - CITY LIMITS TO JENNI AVE - 30,222 300,000 54,415 1,125,000 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 9,915 35,000 35,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - 12,771 36,000 33,359 62,000 62,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - 13,500 25,000 34,969 27,500 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 6,685 225,000 225,000 [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 20,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - 40,000 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - 60,000 60,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT- - - - 40,000 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 40,000 40,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAYTOTAL [217] TEA 21/RSTP/CMAQ : CAPITAL OUTLAY1,090,203 2,028,964 1,129,400 141,539 1,914,500 1,914,500 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [221] : DEVELOPERS FEE FUND
TOTAL REVENUE 316,623 595,258 380,700 372,438 268,300 241,500 TOTAL EXPENSE 212,562 - 275,000 - 275,000 275,000 ENDING FUND BALANCE 104,061 595,258 105,700 372,438 (6,700) (33,500)

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 68,058 146,700 102,735 80,000 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 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 49,985 40,000 40,000 This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment.

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.

PAGE
129
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4474 PARKS & RECREATION A4 60,576 2,490 52,500 2,490 3,000 3,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4476 TRAFFIC 61,298 244,383 88,200 55,295 55,000 55,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4485 PUBLIC SAFETY-POLICE 50,398 54,142 29,000 27,287 25,000 25,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4486 PUBLIC SAFETY-FIRE A1 49,077 90,850 23,300 41,646 27,500 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 5,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4801 INTEREST INCOME 14,153 38,367 26,800 71,885 26,800 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (17,434) (4,621) 5,300 8,301 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [221] DEVELOPERS FEE FUND : REVENUES316,623 595,258 380,700 372,438 268,300 241,500 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [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-ANNADLE202,070 - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE10,492 - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-311-7293 SOMERSET PARK - IMPACT FEES - - 275,000 - 275,000 275,000 [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 - 275,000 275,000 [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 12,140 - - TOTAL EXPENSE 172,172 4,754 416,792 12,140 - -

ENDING FUND BALANCE - - - - - -

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 12,140 - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES172,172 4,754 416,792 12,140 - - [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 : INFLOW : REVENUES229-070-101-5110 DIRECT LABOR-REGULAR - - - 6,387 - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5160 VACATION LEAVE BUY BACK - - - 228 - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5210 PERS EXPENSE - - - 426 - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5220 SOCIAL SECURITY - - - 504 - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5310 HEALTH INSURANCE - - - 1,460 - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5320 WORKERS COMPENSATION - - - 1,638 - - [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 1,497 - - [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 12,140 - - [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 1,750,000
TOTAL EXPENSE - - - 514,779 1,750,000 1,750,000 ENDING FUND BALANCE - - - (514,779) - -

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 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 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 WATER WELL #19 - - - 514,779 1,750,000 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- - - 514,779 1,750,000 1,750,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [241] : LANDSCAPE/LIGHTING DIST NO 1
TOTAL REVENUE 138,538 138,367 147,900 198,503 147,900 156,730 TOTAL EXPENSE 267,579 151,776 147,900 319 147,900 - ENDING FUND BALANCE (129,041) (13,409) - 198,184 - 156,730

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 761 588 100 836 100 8,930 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (820) (19) - 83 - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4821 SPECIAL ASSESS-MAINTENANCE 138,597 137,798 147,800 197,584 147,800 147,800 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : REVENUES138,538 138,367 147,900 198,503 147,900 156,730 [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 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 This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.

PAGE
130
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5110 DIRECT LABOR-REGULAR - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5130 OVERTIME - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5160 VACATION LEAVE BUY BACK - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5170 OTHER LEAVE BUY BACK - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5210 PERS EXPENSE - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5219 PERS OBLIGATION BOND - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5220 SOCIAL SECURITY - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5310 HEALTH INSURANCE - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5320 WORKERS COMPENSATION - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5350 FITNESS PROGRAM - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5411 CELL PHONE ALLOWANCE - - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6510 UTILITY-ELECTRIC/GAS 256,491 140,176 136,300 - 136,300 - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6290 SVCS-PROFESSIONAL SERVICES - - - 319 - - [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 CHARGES267,579 151,776 147,900 319 147,900 - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [244] : LANDSCAPE/LIGHTING DIST NO 2
TOTAL REVENUE 197,910 198,783 216,300 297,539 216,300 212,893 TOTAL EXPENSE 313,489 383,650 321,600 372,874 321,600 201,266 ENDING FUND BALANCE (115,579) (184,867) (105,300) (75,335) (105,300) 11,627

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 4,200 860 4,200 793 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (1,691) (471) - 48 - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4821 SPECIAL ASSESS-MAINTENANCE 198,256 196,912 212,100 296,632 212,100 212,100 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUESTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : REVENUES197,910 198,783 216,300 297,539 216,300 212,893 [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 79,114 79,000 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5120 DIRECT LABOR-PART TIME - - - - - 28,301 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5130 OVERTIME 1,556 2,883 - 11,523 - 11,800 [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 7,970 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 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5220 SOCIAL SECURITY 5,552 6,025 6,200 7,004 6,200 2,165 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5310 HEALTH INSURANCE 23,502 35,426 36,900 35,392 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 15,128 8,500 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 62 62 100 62 100 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5350 FITNESS PROGRAM 41 42 100 42 100 - [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 28,163 16,600 16,600 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6290 SVCS-PROFESSIONAL SERVICES 117,705 117,806 114,800 140,352 114,800 84,800 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6510 UTILITY-ELECTRIC/GAS 32,808 71,253 23,400 47,213 23,400 57,600 [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 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITSTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : OTHER CHARGES313,489 383,650 321,600 372,874 321,600 201,266 [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 - 134,268 - -
TOTAL EXPENSE 211,780 259,382 - 113,473 - -
ENDING FUND BALANCE - (165,192) - 20,795 - -

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 : REVENUES251-090-101-4801 INTEREST INCOME - - - 209 - - [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 - 134,268 - - [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 - 59 - - [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 - 113,414 - - [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 - 113,473 - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT
This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.

This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding.

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.

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131
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
TOTAL REVENUE - - 850,000 281,347 568,664 568,664 TOTAL EXPENSE - 2,581 850,000 50,896 568,664 568,664 ENDING FUND BALANCE - (2,581) - 230,450 (0) (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 - - 850,000 281,336 568,664 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - 10 - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES- - 850,000 281,347 568,664 568,664 [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 50,896 568,664 568,664 [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 50,896 568,664 568,664 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [252] : AREA AGENCY ON AGEING GRANT
TOTAL REVENUE - 2,662 40,150 18,921 30,000 40,000 TOTAL EXPENSE - 7,500 40,150 22,010 30,000 40,000 ENDING FUND BALANCE - (4,838) - (3,089) - -

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 18,921 30,000 40,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUESTOTAL [252] AREA AGENCY ON AGEING GRANT : REVENUES- 2,662 40,150 18,921 30,000 40,000

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 22,010 30,000 40,000 [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 22,010 30,000 40,000 [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [255] : LOCAL PUBLIC SAFETY FUNDS
TOTAL REVENUE 192,151 179,941 210,000 222,634 165,000 165,000 TOTAL EXPENSE 119,595 344,046 193,200 214,239 193,200 226,634 ENDING FUND BALANCE 72,556 (164,106) 16,800 8,394 (28,200) (61,634)

REVENUE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4105 SALES TAX 192,181 179,853 210,000 222,634 165,000 165,000 [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 : REVENUES192,151 179,941 210,000 222,634 165,000 165,000 [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 93,800 103,152 93,800 102,806 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5130 OVERTIME 10,278 62,642 15,800 35,286 15,800 36,300 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5160 VACATION LEAVE BUY BACK 6,017 - - - - 2,573 [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 8,542 3,700 17,156 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5210 PERS EXPENSE 5,316 12,894 9,400 10,131 9,400 10,877 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5219 PERS OBLIGATION BOND 1,373 28,291 13,300 - 13,300 13,719 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5220 SOCIAL SECURITY 6,093 16,218 8,700 10,754 8,700 7,865 [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 27,192 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5320 WORKERS COMPENSATION 6,108 28,652 12,000 19,995 12,000 5,980 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 5 59 100 40 100 0 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5350 FITNESS PROGRAM 16 40 100 27 100 360 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5420 UNIFORM ALLOWANCE 1,170 - 1,500 2,670 1,500 1,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - 110 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6431 GENERAL LIABILITY PREMIUMS - - - - - 24 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6432 PROPERTY PREMIUMS - - - - - 12 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 0 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6437 COBRA EXPENSE - - - - - 0 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6438 UNEMPLOYMENT INSURANCE - - - - - 155 [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 BENEFITS255-040-101-6446 LIFE INSURANCE - - - - - 0 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6448 RISK MGT ADMIN - - - - - 0 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6449 ERMA PERSONNEL INSURANCE - - - - - 4 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6750 P.O.S.T. TRAINING 2,695 - 500 - 500 500 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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132
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[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 CHARGES119,595 344,046 193,200 214,239 193,200 226,634 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [256] : SUPP LAW ENFRCMNT/AB3229 SLESF
TOTAL REVENUE 161,285 145,271 165,200 206,159 165,000 165,000 TOTAL EXPENSE 169,784 182,015 155,600 141,715 155,600 135,116 ENDING FUND BALANCE (8,500) (36,743) 9,600 64,444 9,400 29,884

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 161,285 145,271 165,000 206,159 165,000 165,000 [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 : REVENUES161,285 145,271 165,200 206,159 165,000 165,000 [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 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5110 DIRECT LABOR-REGULAR 78,720 84,274 66,300 68,882 66,300 74,987 [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 10,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5160 VACATION LEAVE BUY BACK - - - - - 2,205 [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 3,391 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5210 PERS EXPENSE 18,521 9,291 6,700 6,868 6,700 8,091 [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 10,006 [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 5,736 [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 12,595 [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 5,980 [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 26 100 360 [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 1,500 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - 110 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6438 UNEMPLOYMENT INSURANCE - - - - - 155 [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 CHARGES169,784 182,015 155,600 141,715 155,600 135,116 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS [261] : COMMUNITY FACILITIES DISTRICT
BEGINNING BALANCE (202,635) (202,635) (202,635) (163,028) (163,028) TOTAL REVENUE 797,776 803,775 879,300 943,219 879,300 987,177 TOTAL EXPENSE 1,000,411 1,104,215 958,000 903,612 958,000 1,010,117 ENDING FUND BALANCE (202,635) (503,076) (281,335) (163,028) (241,728) (185,968)

REVENUE
[261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4329 SPECIAL TAX 797,724 803,732 877,000 943,015 877,000 976,740 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4801 INTEREST INCOME 331 44 1,100 43 1,100 10,437 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (279) (1) 1,200 161 1,200 - [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUESTOTAL [261] COMMUNITY FACILITIES DISTRICT : REVENUES797,776 803,775 879,300 943,219 879,300 987,177

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 196,772 245,176 224,600 224,541 224,600 235,746 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5130 OVERTIME 13,455 15,782 15,400 4,193 15,400 4,300 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5160 VACATION LEAVE BUY BACK - 2,152 - 5,300 - 6,100 [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 14,210 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5210 PERS EXPENSE 44,936 38,396 36,800 37,288 36,800 57,768 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5219 PERS OBLIGATION BOND 5,290 49,950 31,700 - 31,700 31,459 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5220 SOCIAL SECURITY 17,047 21,869 19,100 17,376 19,100 18,035 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5310 HEALTH INSURANCE 47,146 53,650 46,100 44,400 46,100 47,773 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5320 WORKERS COMPENSATION 14,984 40,022 26,300 36,023 26,300 11,960 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 65 93 100 78 100 0 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5350 FITNESS PROGRAM 56 62 100 52 100 720 [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 1,440 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5420 UNIFORM ALLOWANCE 4,393 4,607 3,000 3,000 3,000 3,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - 220 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6431 GENERAL LIABILITY PREMIUMS - - - - - 29 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6432 PROPERTY PREMIUMS - - - - - 14 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 0 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6437 COBRA EXPENSE - - - - - 0 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6438 UNEMPLOYMENT INSURANCE - - - - - 310 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6446 LIFE INSURANCE - - - - - 0 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6448 RISK MGT ADMIN - - - - - 0 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6449 ERMA PERSONNEL INSURANCE - - - - - 5 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.

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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133
7 FUND ACCT ACCOUNT NAME 2022 (A) 2023 (A) 2024 (B) 2024 (A) PRELIM 2025 (B) FINAL 2025 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2024-2025
[261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6445 DISABILITY INSURANCE 100 100 100 - 100 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6750 P.O.S.T. TRAINING 970 - 600 - 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 CHARGES371,270 508,910 432,500 386,227 432,500 433,690 [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 154,941 196,164 196,500 196,465 196,500 206,303 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5130 OVERTIME 55,504 51,307 27,300 61,793 27,300 63,600 [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 4,924 [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 5,103 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5210 PERS EXPENSE 138,775 47,846 36,000 35,453 36,000 51,981 [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 27,529 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5220 SOCIAL SECURITY 16,876 19,390 17,900 19,686 17,900 15,782 [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 64,304 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5320 WORKERS COMPENSATION 30,349 43,374 24,700 45,126 24,700 18,604 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 34 78 100 78 100 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5350 FITNESS PROGRAM 22 26 100 26 100 720 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5411 CELL PHONE ALLOWANCE 416 724 800 720 800 720 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5420 UNIFORM ALLOWANCE 900 900 900 900 900 900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : WAGES AND BENEFITS471,031 449,857 388,000 413,041 388,000 460,470 [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 1,718 800 800 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - 220 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6431 GENERAL LIABILITY PREMIUMS - - - - - 38 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6432 PROPERTY PREMIUMS - - - - - 19 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6437 COBRA EXPENSE - - - - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6438 UNEMPLOYMENT INSURANCE - - - - - 310 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6446 LIFE INSURANCE - - - - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6448 RISK MGT ADMIN - - - - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-6449 ERMA PERSONNEL INSURANCE - - - - - 7 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-050-101-6445 DISABILITY INSURANCE 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 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES19,797 20,568 20,900 1,718 20,900 1,396 [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 55,543 55,300 59,354 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5130 OVERTIME - - - 20 - - [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 1,624 [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 7,409 7,400 18,104 [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 7,920 [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 4,250 4,400 4,541 [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 22,200 23,100 11,762 [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 13,139 6,000 10,631 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 20 39 100 39 100 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5350 FITNESS PROGRAM 26 26 100 26 100 360 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - 110 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6438 UNEMPLOYMENT INSURANCE - - - - - 155 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6445 DISABILITY INSURANCE 500 500 500 - 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 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES138,313 124,881 116,600 102,626 116,600 114,561 [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 4,735 10,000 10,000 TOTAL EXPENSE - 5,888 4,218 9,568 10,000 10,000 ENDING FUND BALANCE - - - (4,833) - -

Sanger City CouncilDecember 17, 2024

Sanger City Council
December 17, 2024