Sanger City Council
June 17, 2025

TU
ESDAY, JUNE 17, 2025
6:00 PM

COUNCIL CHAMBER
1700 7TH Street, Sanger, California 93657
Levine Act Disclosure. Pursuant to the Levine Act (Govt Code Section 84308), any party to a permit, license, contract, or other entitlement before the City Council is required to disclose on the record any contribution, including aggregated contributions, of more than $250 made by the party or the party’s agents within the preceding 12 months to any City official. Participants and agents are requested to make this disclosure as well.

T
he disclosure should be made when the agenda item is called and must include the name of the party, participant, or agent, and any other person making the contribution, the name of the recipient, the amount of the contribution, and the date the contribution was made. Council Members are also required to make such disclosures and recuse themselves.

C
onflicts of Interest. Council Members are required to disclose conflicts of interests and recuse themselves.

Pr
ior to action by the Council on any item on this agenda, the public may comment on that item.

A. CALL TO ORDER
B. OP

ENING CEREMONIES
Invocation
Flag Salute
Roll Call
C. AGE

NDA APPROVAL
D. C

ONSENT CALENDAR
(Matters listed under the consent calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the audience or a Council Member may request an item be removed from the Consent Calendar and it will be considered separately.)

1. S
UBJECT: Easement Acquisition – Almond Avenue Reconstruction Project- Bethel Ave to Greenwood Ave.

RECOMMENDATION: That the City Council:

1. Adopt Resolution No. 2025-41, which:
a. Approves the Right of Way Agreement for the property located at 1316 Bethel Avenue; and
b. Authorizes the City Manager to sign the Agreement on behalf of the City; and c. Accepts the Slope Easement and Permit to Enter and Construct at the same property.

Notice and Call of Special City Council Meeting
and Special Meeting Agenda

1 City Council Special Meeting Agenda
June 17, 2025

2. SUBJECT: Consideration of an Agreement for Interim Legal Services.

RECOMMENDATION: That the City Council approve Agreement for Interim Legal Services with Aleshire and Wynder, LLP for services to be provided while the Request for Proposals (RFP) for City Attorney services is completed.

E. PUBLIC HEARING

1. SUBJECT: Fiscal Year 2025-2026 Preliminary Budget Presentation.

A. RECOMMENDATION: That the City Council conduct a public hearing to review the proposed FY 2025-2026 Preliminary Budget and provide direction to staff.

B. RECOMMENDATION: That the City Council adopt Resolution No. 2025-42 making a determination of the necessity of continuing the Utility User’s Tax in Fiscal Year 2025 -2026.

F.

ADJOURNMENT

I certify under penalty of perjury, under the laws of the State of California that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this 13th day of June 2025.

Rebeca Padron, Interim City Clerk

ADA COMPLIANCE AND REASONABLE ACCOMMODATIONS POLICY. The Council has adopted a Reasonable Accommodation Policy which is available on the City website at www.ci.sanger.ca.us or upon request by emailing the City Clerk at [email protected]. The Policy provides a procedure for receiving and resolving requests for accommodation to participate in this meeting. If you need assistance in order to attend this Council meeting or require auxiliary aids or services, e.g., hearing aids or signing services to make a presentation to the Council, please email the City Clerk or call by phone at (559) 876-6300 extension 1350 so such aids or services can be arranged. Accommodations should be requested as early as possible as additional time may be required in order to provide the requested accommodation.

TRANSLATION SERVICES. Translation services in Spanish will be provided upon request.

NOTICE OF AVAILABILITY OF AGENDA DOCUMENTS. Writings related to the agenda are available at Sanger City Hall, 1700 7 th Street, Sanger, CA 93657 and are posted online at www.ci.sanger.ca.us. Writings provided to a majority of the City Council within 72 hours of the meeting regarding any item on this agenda will be made available for public inspection at the City Clerk’s Office located at Sanger City Hall, 1700 7 th Street, Sanger, CA 93657 and will be posted online at www.ci.sanger.ca.us.
2 Prepared by: Joshua Rogers____ Approved by: ________________________

REVIEW: City Manager: ______ Finance: _______ City Attorney: ______ TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION _X__ Consent
____ Info Item
_X__ Action Item
____ Department Report
____ Redevelopment Agency

____ Public Hearing
____ Matter Initiated by a Council Member
____ Other
____ Continued to: __________

For the Meeting of: June 17, 2025
Agenda Item No.: D-1

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and City Council
From: Josh ua Rogers, City Engineer
Subject: Easement Acquisition
Almond Avenue Reconstruction Project – Bethel Ave to Greenwood Ave

Attachments: 1. Resolution No. 2025-41 with the following attachments:

A. Right of Way Agreement – Jue Trust
B. Easement Deed (Slope) – Jue Trust
C. Permit to Enter and Construct – Jue Trust

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

Staff recommends that the City Council:

1. Adopt Resolution No. 2025-41, which:
a) Approves the Right of Way Agreement for the property located at 1316 Bethel Avenue; and
b) Authorizes the City Manager to sign the Agreement on behalf of the City; and c) Accepts the Slope Easement and Permit to Enter and Construct at the same property;

EXECUTIVE SUMMARY:

Easement acquisitions are needed as part of this federally funded transportation project. The attached resolution will provide the property rights needed for the City to construct earthwork slopes along the Almond Avenue frontage of the property at 1316 Bethel Avenue ( APN 322 -030-36) to enable new sidewalk construction along the north side of the roadway.

3 \\nas1\shared\Forms & Templates

BACKGROUND:

The subject project involves the acquisition of various easements (for t emporary construction and slope purposes) from eight (8) different properties along Almond Avenue in order to construct new sidewalk improvements along the north side of the road between Bethel Avenue and Greenwood Avenue. Because the project is partially funded by federal Surface Transportation Block Grant Program (STBG) funding in addition to Measure C Streets funds, the City is required to comply with all requirements of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (Uniform Act). The Uniform Act provides important protections and assistance for people affected by federally funded projects. This law was enacted by Congress to ensure that people whose real property is acquired, or who move as a result of projects receiving federal funds, will be treated fairly and equitably and will receive assistance in moving from the property they occupy.

The property acquisition value offers were determined by the City’s R/W consultant, Hamner, Jewell and Associates and these were presented to the City Council in Closed Session on October 3, 2024, February 20, 2025, and April 3, 2025 before the formal offers were made . Seven (7) properties have previously signed agreements, which were presented and accepted by the Council on February 6 th and
20th, 2025. The information on the final property needed to clear the R/W is listed below:

Property Owner Address APN Area
(Sq. Ft) Value
Curtis Jue, Successor Trustee 1316 Bethel Avenue 322-030-36 1,920 $15,000.00

The previously executed easements with the other seven (7) affected property owners were all for temporary construction purposes, in order to transition the new elevations at the back of sidewalks and drive approaches into the adjoining properties. These properties were generally all higher in elevation than the roadway. However, the ground elevations along the Almond Avenue frontage of 1316 Bethel Avenue are lower than those of the elevations along the roadway. In order to construct the sidewalk in this area, the City must construct a graded slope to support the widened roadway at the back of sidewalk.

Because this constructed slope will be permanent, the easement on the subject property will not be temporary, as the other easements were. In addition to the permanent slope easement, there is an additional authority being granted by the property owner to enter and construct other graded slopes on their property for the purposes of reducing the elevation change between the proposed back of sidewalk and the adjacent ground. This additional authority is being granted under a “Permit to Enter and Construct.”

The official owner of the property is:

Curtis Jue, Successor Trustee of the Ben Jue, Jr. Survivor's Trust created under the Ben and Eleanor Jue Living Trust dated January 13, 1999 as amended, and Curtis W. Jue, Successor Trustee of the Eleanor L. Jue Bypass Trust created under the Ben and Eleanor Jue Living Trust dated January 13, 1999 as amended

The documents have been signed by Curtis Jue, Successor Trustee to the Trust.

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REASON FOR RECOMMENDATION:

The Slope Easement and Permit to Enter and Construct are required and necessary for the construction of public road improvements. The process followed and value offered are in line with the requirements of federally funded projects.

FISCAL IMPACT:

The costs for easement acquisitions as described above are budgeted in the FY 24/25 and 25/26 budgets and are reimbursable from STBG and Measure C funds.

ALTERNATIVES:

None, if STBG reimbursement is desired.

ACTIONS FOLLOWING APPROVAL:

The City Manager will sign the Right of Way Agreement, and escrow will be opened. Following close of escrow, the Title Company will record the grant deed conveying right of use from seller to the City. Once recorded, the City will receive a copy of the deed for the properties. At that time, Staff will prepare a R/W certification, as per federal requirements, which will allow the City to proceed into the construction phase.
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ATTACHMENT 1

6 RESOLUTION NO. 2025-41

A RESOLUTION OF THE CITY OF SANGER APPROVING A RIGHT OF WAY AGREEMENT FROM:

CURTIS JUE, SUCCESSOR TRUSTEE OF THE BEN JUE, JR. SURVIVOR'S TRUST

CREATED UNDER THE BEN AND ELEANOR JUE LIVING TRUST DATED JANUARY 13, 1999 AS AMENDED, AND CURTIS W. JUE, SUCCESSOR TRUSTEE OF THE ELEANOR L. JUE BYPASS TRUST CREATED UNDER THE BEN AND ELEANOR JUE LIVING TRUST DATED JANUARY 13, 1999 AS AMENDED

AS PART OF THE ALMOND AVENUE RECONSTRUCTION PROJECT BETWEEN

BETHEL AVENUE AND GREENWOOD AVENUE

WHEREAS, the City of Sanger is proposing to reconstruct Almond Avenue between Bethel Avenue and Greenwood Avenue; and

WHEREAS, an easement and right to enter and construct are required from the aforementioned property owner for the property at 1316 Bethel Avenue along the proposed alignment in order to construct new sidewalk where it does not exist along the northern side of the road; and

WHEREAS, on said property, the owners have consented to grant access to a portion of the property to the City through a Slope Easement and through a Permit to Enter and Construct; and

WHEREAS, it is in the best interest of the City of Sanger and its residents to accept the Slope Easement and Permit to Enter and Construct; and

WHEREAS, the City of Sanger has conformed with all Federal guidelines and requirements for the acquisition of the stated property rights; and

WHEREAS, a formal offer has been made to the property owner for the acquisition of these rights and the following owner has agreed to the value amount shown:

Property Owner Address APN
Area
(Sq. Ft) Value
Curties Jue, Successor Trustee 1316 Bethel Avenue 322-030-36 1,920 $15,000.00

; and

WHEREAS, the City Engineer recommends the approval of the approval of the Right of Way Agreement and purchase of the Easement from the property owner listed, for the value listed.

7 NOW THEREFORE, IT IS HEREBY RESOLVED, that the City Council of the City of Sanger, State of California:

1. Approves the Right of Way Agreement with Curtis Jue, Successor Trustee (attached hereto as Attachment 1), in the amount of $15,000.00; and

2. Authorizes the City Manager to sign the Agreement on behalf of the City; and

3. Accepts the Slope Easement (attached hereto as Attachment 2); and

4. Accepts the Permit to Enter and Construct (attached hereto as Attachment 3).

* * * * * * * * * * * * * * * * *

I hereby certify that the foregoing is a full, true and correct copy of a Resolution duly and regularly adopted and passed by the City Council for the City of Sanger, California, at a special meeting held on the 17th day of June, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

__________________________________________
Rebeca Padron, Interim City Clerk

8 ATTACHMENT 1

Right of Way Agreement

9 PARCEL NO.: 322-030-36
PROJECT: Crty of Sanger-
Almond Avenue Reconstruction
OWIIER: Ben Jue, Jr., Trustee

RIGHT OF WAY AGREEMENT
(wrrH EScRow INSTRUCTIONS)
THIS Right of Way Agreement ('oAgreemenf') is made and entered into by and between Curtis Jue, Successor Trustee ofthe Ben Jue, Jr. Survivor's Trust created underthe Ben and Eleanor Jue Living Trust dated January 13, 1999 as amended, and Curtis W. Jue, Successor Trustee of the Eleanor L. Jue Bypass Trust created under the Ben and Eleanor Jue Living Trust dated January 13, 1999 as amended (hereinafter collectively called "Grantor"), and City of Sanger, a Califomia municipal corporation (hereinafter called "City"). Grantor and City are collectively referenced as ooParties" in this Agreement.

RECITALS
Grantor is the fee owner of that certain real property in the County of Fresno, State of California (APN 322-030-36) legally described on Exhibit A attached hereto ("Propertyo').

City desires to acquire a Permanent Slope Easement as specified in the Easement Deed attached as Exhibit B.

Grantor is willing to sell the Easement to City under the terms and conditions set forth in this Agreement.

TERMS AND CONDITIONS
In consideration of the recitals above which are an integral part of this Agreement and incorporated by reference and other considerations hereinafter set forth, it is mutually agreed as follows:

1. EFFECTIVE DATE. This Agreement shall be effective upon execution of this Agreement by Grantor and by City after its review, consideration, and approval by the City Council.

2. CITY AGREEMENT AND OBLIGATIONS
A. PAYMENT - Pay to the order of the Grantor the sum of FIFTEEN THOUS$ID DOLLARS ($15,000), as consideration in full for the real property interests being conveyed in the referenced Easement Deed, for the loss, replacement and moving of any improvements, and for entering into this Agreement. Said sum shall be paid upon the close of escro% which shall occur when title to said real property interests has vested in City free and clear of all liens, encumbrances, assessments, easements and leases, recorded or unrecorded, except for recorded public utility easements and public rights of way.

B. MISCELLANEOUS COSTS ' Pay all escrow, title insurance, and recording fees incurred in this transaction.

City of Sanger/Almond Ave Reconstruction/Jue TrusVAgreement 61 612025 r/6
A.

B.

C.

APN: 322-030-36
10 C. CLEARANCE OF BONDS. ASSESSMENTS. OR DELINOUENT TAXES - Have the authority to deduct and pay from the amount shown in Clause 2.A. above any amount necessary to satisff any bonds, demands, delinquent taxes due, together with penalties and interest thereon, and/or delinquent and unpaid non-delinquent assessments which have become a lien at the close of escrow.

D. PROPERTY RESTORATION - Shall, upon completion of construction, generally restore the surface of the easement areas described in the referenced Easement Deed to a comparable or better condition than that which existed prior to City's Project construction, to the extent reasonably practical, except for vegetation in areas where surface grading will be required to conform to the elevation ofthe new sidewalk. The City shall grade the area from the back of the new sidewalk to the existing elevation of the Grantor's property within the boundaries of the designated slope easement, ensuring a maximum slope of 3:1. Grantor further acknowledges and agrees to the terms of a separate Permit to Enter and Construct, under which the City will, at its expense, install and construct a graded slope extending from the back of the newly constructed sidewalk to the existing elevation of Grantor's property, with a maximum slope ratio of 3:1, consistent with the slope constructed within the designated slope easement area. This additional slope area is located directly adjacent to the designated slope easement area and extends eastward to the eastern property line of the Grantor's proper1ry.

E. INDEMNIFICATION - Indemniff and hold harmless Grantor from any and all claims, damages, costs, judgments, or liability caused by City or its officers, employees or agents specifically arising from City's Project construction and restoration work on Grantor's property or as a direct result of City's operation of City facilities on Grantor's property.

F. RECORDATION OF INSJRUMENT - Accept the Easement Deed herein referenced and cause the same to be recorded in the office of the Fresno County Recorder at such time as when clear title can be conveyed to the City.

3. GRANTOR AGREEMENT AND OBLIGATIONS
A. PAYMENT ON MORTGAGE OR DEED OF TRUST - Agrees that any or all monies payable under this Agreement up to and including the total amount of the unpaid principal and interest on the note(s) secured by mortgage(s) or deed(s) of trust, if any, and all other amounts due and payable in accordance with the terms and conditions of said mortgage(s) or deed(s) of trust, shall upon demand(s) be made payable to the mortgagee(s) or beneficiary(s) entitled thereunder.

Grantor shall cooperate with the Escrow Officer in obtaining subordination agreements from any and all creditors holding liens against said Property.

B. LEASE INDEMNIFICATION - Warrants there are no oral or written leases of all or any portion of the easement areas described in the referenced Easement Deed, or if there are any such leases, Grantor agrees to hold the City harmless and reimburse City for any and all of its losses and expenses occasioned by reason of any lease of said Property held by tenant of Grantor.

C. PERMISSION TO ENTER-Following the Effective Date of this Agreement, Grantor grants to the City, its agents and contractors, permission to enter upon the easement areas described in the referenced Easement Deed prior to the close of escrow for the purposes of preparation for and construction of the City's facilities, subject to all applicable terms and conditions contained in this Agreement and the associated Easement Deed. The rights granted herein include authorization City of SangeriAlmond Ave Reconstruction/Jue Trust/Agreement 61612025 2/6
APN: 322-030-36
11 to conduct pre-construction surveys and soil sampling and testing, as well as the right to commence Project construction. If at any time prior to the installation of City's sidewalk and related facilities within the easement areas described in the referenced Easement Deed, and prior to the close of escrow, City discovers any physical condition of the Property, including but not limited to evidence of contamination by hazardous materials, which City deems unacceptable, City may unilaterally terminate this Agreement and cancel the escrow, by giving written notice to Grantor and escrow holder, without any further obligations or liabilities related hereto other than to restore the property to a comparable condition as that which existed prior to City's entry.

D THE THE
PROPERTY * Hereby represents and wanants that to the best of Grantor's knowledge and belief, throughout the period of ownership of the Properly by Grantor, there has been no spill, discharge, release, cleanup or contamination of or by anyhazatdous or toxic waste or substance used, generated, treated, stored, disposed of or handled by the Grantor, its employees, andlor agents on or around the Property. Further, Grantor agrees to disclose to City, prior to the close of escrow, all studies, reports, and investigations, known to Grantor, concerning any pollution, toxic building materials or toxic hazardous substances or wastes located at, on, or under the Property.

4. AGREEMENT BY PARTIES .

A. ESCROW - To open an escrow in accordance with this Agreement at an escrow company of City's choice. This Agreement constitutes the joint escrow instructions of City and Grantor, and Escrow Agent to whom these instructions are delivered is hereby empowered to act under this Agreement. The parties hereto agree to do all acts necessary to close this escrow in the shortest possible time.

As soon as possible after opening of escrow, City will depositthe executed Deed by Grantor, with Certificate of Acceptance attached, with Escrow Agent on Grantor's behalf. The City agrees to deposit the purchase price upon demand of Escrow Agent. The City and Grantor agree to deposit with Escrow Agent all additional instruments as may be necessary to complete this transaction. All funds received in this escrow shall be deposited with other escrow funds in a general escrow fund account(s) and may be transferred to any other such escrow trust account in any State or National Bank doing business in the State of Califomia. All disbursements shall be made by check from such account.

Any taxes which have been paid by Grantor, prior to opening of this escrow, shall not be pro-rated between City and Grantor, but Grantor shall have the sole right after close of escrow, to apply to the County Tax Collector of said County for any refund of such taxes which may be due Grantor for the period after the waterline easement conveyance is completed. i) ESCROW AGENT DIRECTIVES 'Escrow Agent is authorized to, and shall:
a) Pay and charge Grantor for any unpaid delinquent taxes and/or any penalties and interest thereon, and for any delinquent assessments or bonds against that portion of Grantor's Land subject to this transaction as required to convey clear title. b) Pay and charge City for any escrow fees, charges and costs payable under paragraph 2.B. of this Agreement.

APN:322-030-36 City of SangeriAlmond Ave Reconstruction/Jue TrusVAgreement 61 6/2025 316
12 c) Disburse funds and deliver Deed when conditions of this escrow have been fulfilled by City and Grantor.
d) Following recording of Deed from Grantor, provide City with a CLTA Standard Coverage Policy of Title Insurance in the amount of $15,000 issued by Placer Title Company, showing that title to the herein referenced easements is vested in City, subject only to the following exceptions, and the printed exceptions and stipulations in said policy:
1) Real Property Taxes for the fiscal year in which escrow closes; 2) Public utility easements and public rights of way;
3) Title Exception Nos. 3,4,5 and 6 of the Preliminary Title Report issued by Placer Title Company as Order No. P-634466 dated July 5, 2024. 4) Other items that may be approved by City in writing in advance of the close of escrow.
ii) CLOSE OF ESCROW - The term "close of escrow", if and where written in these instructions, shall mean the date necessary instruments of conveyance are recorded in the office of the County Recorder. Recordation of instruments delivered through this escrow is hereby authorized.

TIME IS OF THE ESSENCE IN TIIESE INSTRUCTIONS AND ESCROW IS TO CLOSE AS SOON AS POSSIBLE. If (except for deposit of money by City, which shall be made by Crty upon demand of Escrow Agent before close of escrow) this escrow is not in condition to close within 120 days of the date this Agreement is fully executed by the parties hereto, any party who then shall have fully complied with his instructions may, in writing, demand the retum ofhis money or Property; but if none have complied no demand for return thereof shall be recognized until five (5) days after Escrow Agent shall have mailed copies of such demand to all other parties at their respective addresses shown in these escrow instructions, and if any objections are raised within said five (5) day period, Escrow Agent is authorized to hold all papers or documents until instructed by a court of competentjurisdiction or mutual instructions. Ifno demands are made, proceed with closing this escrow as soon as possible.

B. POSSESSION - It is agreed and confirmed by the parties hereto that notwithstanding other provisions in the right of possession and use of the Properly by the City, including the right to remove and dispose of improvements, shall commence on June 2, 2025 or the close of escrow controlling this transaction, whichever occurs first, and that the amount shown in paragraph2.A includes, but is not limited to, full payment for such possession and use, including damages, if any, from said date.

C. ARTICLE HEADINGS - Article headings in this Agreement are for convenience only and are not intended to be used in interpreting or construing the terms, covenants and conditions of this Agreement.

City of Sanger/Almond Ave Reconstruction/Jue Trust/Agreement 61 612025 4/6
APN:322-030-36
13 D. SUCCESSORS AND ASSIGNS - This Agreement shall apply to and bind the heirs, executors, administrators, assigns and successors of the parties hereto.

E. COUNTERPARTS - This Agreement may be executed in counterparts, each of which so executed shall irrespective of the date of its execution and delivery be deemed an original, and all such counterparts together shall constifute one and the same document.

F. ELECTRONIC AND FACSIMILE SIGNATURES - In the event that the parties hereto utilize electronic or facsimile documents which include signatures, such documents shall be accepted as if they bore original signatures deemed wholly binding in full force and effect the same as original signatures. Documents for recordation by the Clerk Recorder must contain original signatures.

G. COMPLETE UNDERSTANDING - This Agreement constitutes the entire understanding between the parties with respect to the subject maffer hereof, superseding all negotiations, prior discussions, and preliminary agreements or understandings, written or oral. This Agreement may not be amended except in writing by the parties hereto or their successors or assigns.

H. CONSIDERATION - The parties have herein set forth the whole of their agreement.

The performance of this Agreement constitutes the entire consideration for said Easement Deed and shall relieve the City of all further obligation or claims on this account, or on account of the location, grade or construction of the proposed public improvement (hereinafter referred to as the 'oProject").

I. INTERPRETATION: GOVERNING LAW. This Agreement shall be construed according to its fair meaning and as if prepared by both parties. This Agreement shall be construed in accordance with the laws of the State of California in effect at the time of the execution of this Agreement. Titles and captions are for convenience only and shall not constitute a portion of this Agreement. As used in this Agreement, masculirte, feminine or neutral gender and the singular or plural number shall each be deemed to include the others wherever and whenever the context so dictates.

J. TITLE VI CIVIL RIGHTS ACT CQMPLIANCE - The parties to this contract shall, pursuant to Section 21.7(a) of Title 49, Code of Federal Regulations, comply with all elements of Title VI of the Civil Rights Act of 1964. This requirement under Title VI and the Code of Federal Regulations is to complete the USDOT-Non-Discrimination Assurance requiring compliance with Title VI of the Civil Rights Act of 1964,49 C.F.R. Parr?l and28 C.F.R. Section 50.3.

No person in the United States shall, on the grounds of raee, color, or national origin, be excluded from participation in, be denied the benefits of, or be otherwise subjected to discrimination under any program or activity that is the subject of this contract.

K. CITY COUNCIL APPROVAL - This Agreement is subject to and conditioned upon approval by the City Council of the City. This Agreement is not binding upon the City until executed by the appropriate City offrcial(s) acting in their authorized capacity.

City of Sanger/Almond Ave Reconstruction/Jue Trust/Agreement 61 6l?025 s/6
APN:322-030-36
14 L. SETTLEMENT PROPOSAL -_This Agreementrepresents Grantor's settlementproposal and is expressly subject to and contingent upon City approval. City shall not be bound to the terms and conditions herein unless and until this Agreement has been approved and executed by the appropriate City official(s) acting in their authorized capacity.

No Obligation Other Than Those Set Forth Herein Will Be Recognized.

GRANTOR:

Curtis Jue, Successor Trustee of the Ben Jue, Jr. Survivor's Trust created under the Ben and Eleanor Jue Living Trust dated January 13, 1999 as amended "r, A<Do---
Curtis Jue
Successor Trustee
U^e
Date:

Curtis W. Jue, Successor Trustee of the Eleanor L. Jue Bypass Trust created under the Ben and Eleanor Jue Living Trust dated January 13,1999 as amended By r
Curtis W. Jue
Successor Trustee
GRANTOR' S MAILING ADDRESS :

Curtis Jue, Trustee
586 Beechwood Circle
Lemooreo CA93245
CITY
City of Sanger, a California municipal corporation
Name:

Title:

MAILING ADDRESS:

City of Sanger
Attn: City Manager
1700 Seventh Street
Sanger, CA93657W
C-q-)<
By:

Date
Date:

APN:322-030-36 City of Sanger/Almond Ave Reconstruction/Jue Trust/Agreement 61 6/2025 616
15 Exhibit "A"
Legal Description
The land described herein is situated in the State of California, County of Fresno, City of Sanger, described as follows:

Lot 8 of Walton's Sanger Colony, according to die map thereof recorded January 25,1889, in Book 3, Page 63 of Plats, in the Office of the County Recorder of said County.

EXCEPTING THEREFROM the North 132 feet thereof.

APN: 322-030-36
Exhibit A to Agreement, page 1 of L
16 ATTACHMENT 2

Slope Easement Deed

17 Recording requested by:

Hamner, Jewell & Associates
Government Real Estate Services
When recorded, mail to:

City of Sanger
Attn: City Manager
1700 Seventh Street
Sanger, CA93657
Exempt from the $75 Building artd Jobs Act Fee per Gov't Code g 2 No fee pursuant
No Documentary Transfer
No Recording Fee per Govemment Code g 27383

EASEMENT DEED
(Slope)
APN: 322-030-36 (porrion)
For a valuable consideration, receipt of which is hereby acknowledged, Curtis Jue, Successor Trustee of the Ben Jue, Jr. Survivor's Trust created under the Benand Eleanor Jue Living Trust dated January 13,1ggg as amended, and Curtis W. Jue,Successor Trustee of the Eleanor L. Jue Bypass Trust created under the Ben and EleanorJue Living Trust dated January 13,lggg as amended (hereinafter collectively called"Grantor"), hereby GRANTS ro the
City of Sanger, a California municipal corporation (hereinafter called *City.). the following described interest in real properly in the County of Fresno, State of California:

Slope Easement
A non-exclusive slope easement for the present and future grading, construction, reconstruction,operation, repair, and maintenance of siope for the protection and support of adjacent publicsidewalk and roadway- improvements, together with dppurtenant structures in any such numberand size, -wrth any such aCcessory parts ind structurer,'mt tn" pres"rvution ttr"reor, over, upon,under and across that.c.ertain-reai property situated in itre County of Fresno, State of Califomia,described in Exhibit "A" and depicted in Exhibit "B" attached hereto ""d il;tp.rated by referenceherein.

APN:3 6 City of Sanger/AImond Ave Reconstruction/Jue Trust/Easement Deed 18 All non-conflicting uses of the easement are reserved to Grantor as long as such uses do notimpair lhe j.ntggrity of the. slope supporting the public road improu.-ritr. ci*ingof animals isexpressly disallowed on this easement area.

The slope easement granted herein includes the right to construct and.maintain public roadwaystructures including public sidewalk, any subsurfacelateral structures to support said structures,and drainage swale within the slope easement area.

Grantor does hereby further grant to Grantee, its successors and assigns, the necessary rights ofentry to and from the hereinabove described property for future construction, reconstruction,operations, rcpair, or maintenance of said slope.- This Slope Easement Deed_may be executedin_c_ounterparts, each of which so executed shall,irrespective of the date of its execution a1d delivery, be ieemed "" "rigir"r, md all suchcounterparts together shall constitute one and the same instrument. Grantee strltt trave thr;igh;;;transfer this easement to the City of Fresno or other governmental agency for the purpose of publicimprovements.

Executed this I day of u lu*c .20,{.

GRANTOR(s)
Curtis Jue, Successor Trustee of the Ben Jue, Jr. Survivor's Trust created under the Ben andEleanor Jue Living Trust dated January 13,lg9g as amended By Aeh
Curtis Jue
Successor Trustee
Curtis W' Jue, Successor Trustee of the Eleanor L. Jue Bypass Trust created under the Ben andEleanor Jue Living Trust dated January 13, rggg ur u-"nded By C^4 1)
Curtis W. Jue
Successor Trustee
APN:322-03 0-36 City
2 Reconstruction/Jue Trust/Easement Deedof Sanger/Almond Ave 19 A notary public or other officer comp leting th IS certificate venfies only the identity of the dividual who signed the document to which th IS certificate IS and not the val of that document.

ACKNOWLEDGMENT
State of
County of
On ,l(.tnr cl, JC;>t before ffie, NotaryPublic, personally appeared Cuftis Jue, who proved to me the basis ofsatisfactory evidence to be theperson(s) whose name(s) -$/are subscribed to the within instrument and acknowledged to me thathelshe/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signatures(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certifu under PENALTY OF PERJURY under the laws of the State of California that the foregoingparagraph is true and correct.

WITNESS my hand and
NANCY F. ALVARADO
Notary Public - California
|ladera County
Commlssion il 2466gtz
Comm. Erplres Oct 16,2027

ACKNOWLEDGMENT
State of California
County of t1( >
On '){j before fre, (J Notarypersonally appeared Curtis W. Jue, who proved to m on the basis ofsatisfactory evidence to be theperson(s) whose name(s) jg/are subscribed to the within instrument and acknowledged to me thathelsheithey executed the same in llp/her/their authorized capacity(ies), and that by ,his/herltheirsignatures(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted,executed the instrument.

I certifu under PENALTY oF PERruRY under the laws of the State of Californi a that the foregoingparagraph is true and correct.

WITNESS my
)
ffi
,dilD\ NANCY F. ATVARADO
ffidffi
NobrYP,blic - Gllrornla
Wnu,.nHfi lllJ3i11!o',',*,
Signature
A notary public or other officer completing this certificate verifies only the identity of the individual who igned the docum ent to which this certificate IS and not the or of that document.

APN:3 6
J
ve Reconstruction/Jue Trust/Easement DeedCity of Sanger/Almond A 20 Exhibit "A"
Legat Description
That portion of Lot 8 of Watton's Sanger Cotony, in the City of Sanger, County of Fresno, State of Catifornia, according to the map thereof recorded in Votume 3 of pl.ats, page 63, Fresno County Records. Also being a portion of the north hatf of the north hatf of the southwest quarter of Section 22, Township 14 South, Range 22East, Mount Diabto Base and Meridian. Being more particutarty described as follows:

Commencing at the southeast corner of said Lot g,
Thence, atong the south tine of said Lot 8, North Bgo54'40' west, a distance 103.69 feet to the True Point of Beginning,
Thence, continuing atong said south [ine, North 89o54'40" West, a distance of 160.00 feet; Thence, teaving said south tine, North O'OS'2O" East, a distance of 12.0Ofeet to a point on a tine that is 12.00 feet north and paraLtet with said South tine;
Thence, atong said parattet tine, south ggo54'40" East, a distance of 160.00 feeu Thence, teaving said parattet tine, South 0o05'20" West, a distance of 12.O0feet to a point on said south [ine, said point atso being the True Point of Beginning of this description.

Containing 1,920 square feet, more or [ess.
21 l{5
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a
,61 | g.cR-
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APN 322-OJ0-J6
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YH Job No. 22-1
F.B. No.

Sheet No. 1
of 1 Sheet
No
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o
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12.0'
160.00'
N8954 160.00'

ALMOND AVENUE
I r.c'R'
P.O.C.

SOUTHEAST CORNER OF LOr 8
SOUTH LINE OF LOT 8
I
NE9'54'40"W 103.69',
T.P.O.B.
s8954'40"E
uo1
l/eunrs
pt
APN 322-161-17
?END:

F.C.R.

T.P.O,B,
P.O.C.

EASEMENT IO BE GRANTED FOR SLOPE
EASEMENf AREA= 1920 t S.F.

EXISIING SECT]ON LINE
EXTST'NG RtcHT-OF-WAy/pROpERTy L1NE

EXIST'NG CENTER L'NE

FRESNO COUNTY RECORDS

TRUE PO'NT OF BEGINN'NG

PO'NT OF COMMENCEMENT

LINE TABLE
SCATE; 1" : 60'
Fr===0 30' 60'

PLANNING AND DEVELOPMENT SERVICES
'EODETlCOF 7HE
"S
OFBEARIIVGS;
OBSERVAT1ON OF THE SOUTH LINE OF THE NORTH

NORTH HALF OF THE SOUTHVYEST QUARTER OF
ON 22, IOI,Y'VSHIP 14 SOUTH, RANGE 22 EAST, MOUNT D'ABLO AND MER'DIAN.
{ AS SOUTH 6954'40" EAST.

CITY OF SANGER
Yamabe fi, HornEnglneerlng, lnc.

CIVIL ENCINEERS . LAND SURVEYORS
2985 N. AURL AVENUE SUITE 101 FRESNO, CA 93727
TEL: (58) 24-3123 wEaS,TE: YANDHENGR.COM
m

L'NE BEAR'NG
L1 NO'O''20"E
L2 so'}5'20"w
No. 8204
9C-\

EXHIBIT ''B-
APN 322-030-36

SLOPE EASEMENT
Dr. Bv: JV
Ch. By: JV
Date: 11126/2024
g6sls. As Noted
re Villanueva Plot Date: 't112612024 File Location: F :U022\22-229\dwg\Exhibits\Easement Diagrams\ROW Easements\22-229_ApN-322-030-36 ESMT.dwg 22 CERTIFICATE OF ACCEPTANCE
This is to certi$ that the interest in real property conveyed by the deed or grant dated 20 AS, from Curtis Jue, Successor Trustee of the Ben Jue, Jr. Survivor's Trust created under the Ben and Eleanor Jue Living Trust dated January 13,1999 as amended, and Curtis W. Jue, Successor Trustee of the Eleanor L. Jue Bypass Trust created under the Ben and Eleanor Jue Living Trust dated January 13, 1999 as amended to the City of Sanger, California, a govemmental agency, is hereby accepted by the undersigned officer or agent onbehalf of the City Council of the City of Sanger pursuant to authority conferred by City CouncilResolution No. 2018-44 adopted on August 2,2018. The Grantee consents to the recordation thereof by its duly authorized officer, the City Clerk.

Dated:

CITY OF SANGER
Corina Tamez, City Clerk
APN City of Sanger/Almond Ave Reconstruction/Jue Deed
6 23

ATTACHMENT 3

Permit to Enter and Construct
24 PERMIT TO ENTER AND CONSTRUCT
Permission is hereby granted to City of Sanger, a California municipal corporation, its contractors, agents, employees and representatives ("City") to enter upon my property located at 1316 Bethel Ave, Sanger, CA93657, in the specific area as shown on the attached Exhibit A, for purposes of installing and consfucting a graded slope using dirt at the City's expense, extending from the back of the newly constructed sidewalk to the existing elevation of the Grantor's property, with a maximum slope ratio of 3 : 1 , consistent with the slope constructed within the designated slope easement area.

This permission is granted in consideration of the benefits which may accrue to my property. All work hereunder shall be at the City's sole expense.

This permission shall terminate upon completion ofthe project known as The Almond Avenue Reconstruction Project ("Project").

This permission is granted in consideration of the location, improvemento and construction of the Project.

The undersigned warrants that he/she is authorized to grant these rights to the City of Sanger on behalf of all parties holding an ownership or possessory interest in the real properly identified above.

The parties to this Permit to Enter and Construct shall, pursuant to Section 21.7(a) of Title 49, Code of Federal Regulations, comply with all elements of Title VI of the Civil Rights Act of 1964. This requirement under Title VI and the Code of Federal Regulations is to complete the USDOT Non-Discrimination Assurance requiring compliance with Title VI of the Civil Rights Act of 1964,49 C.F.R Section Parts 21 and28 C.F.R. Section 50.3.

Further, no person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be otherwise subjected to discrimination under any program or activity that is the subject of this Permit to Enter and Construct.

PROPERTY OWNER/PERMITTEE :
0-r* ', Date: L- q-a{X
Sign here
Curtis W. Jue, Successor Trustee
Contact Information
586 Beechwood Circle
Lemoore, CA. 93245
(ss9) 974-631 t
[email protected]
ACCEPTED BY:

City of Sanger
By:

Name:

Title:

APN: 322-030-36
Date:

City of Sanger/Almond Ave/Jue Trust/Permit to Enter
25 EXHIBIT ''A"
1 63
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APN 322-030-36

12.O'
L1 s8954'40"E 160.OO'
N8954'40"W 160.00'
s8954'40"E

ALMOND AVENUE
uo1
3/PLA'-
-9r ('cS'
lb'
APN 322-161-17

EASEMENT IO BE GRANTED FOR SLOPE
EASEMENT AREA= 1920 a S.F.

EXST'NG SECT1ON LINE
EXTST'NG R'GHT-OF- WAy/pROpERTy LINE

EXIST'NG CENTER LINE

FRESNO COUNTY RECORDS

TRUE POINT OF BEGINN'NG

POINT OF COMMENCEMENT
P.O.C.

SOU]HEAST CORNER OF LOT 8
SOUTH L'NE OF LOT 6
L
L2
iluuH
NE9'54'40"W 10J.69'
T.P.O.B.
.rrts;';1
( c.R'
-01
LEGEND:

F.C.R.

T.P.O.B.

P.O.C.
[Ps
32r
161

LINE TABLE

DISTANCE

12.OO'

12.00'

BEAR'NG
N0'05'20"E
so'os'20"w
LINE
L1
L2
A
26 Prepared by: ____ _ Approved by: ________________________

REVIEW: City Manager: ______ Finance: _______ City Attorney: ______ TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION __X_ Consent
____ Info Item
__X_ Action Item
____ Department Report
____ Redevelopment Agency

____ Public Hearing
____ Matter Initiated by a Council Member
____ Other
____ Continued to: __________

For the Meeting of: June 17, 2025

Agenda Item No.: D-2

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: City Council

From: Mayor Gonzalez

Subject: Consideration of an Agreement for Interim Legal Services

Attachments: Interim Legal Services Agreement

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the City Council approve Agreement for Interim Legal Services with Aleshire and Wynder, LLP for services to be provided while the Request for Proposals (RFP) for City Attorney services is completed.

EXECUTIVE SUMMARY:

The City received a resignation from City Attorney Hilda Cantu Montoy effective June 30, 2025. The Council is engaged in a Request for Proposal Process for a new City Attorney. Selection under the RFP process will not be completed by June 30
th. Approval of an agreement for interim legal services ensures the City has access to City Attorney services until such time as a new City Attorney is retained.

Under the agreement, Shannon Chaffin will serve as Interim City Attorney.

REASON FOR RECOMMENDATION:

The City is in need of legal services effective July 1, 2025.

27 FISCAL IMPACT:

Compensation under the proposed agreement is the same as for Ms. Montoy’s current agreement.

28

INTERIM LEGAL SERVICES AGREEMENT

This Interim Legal Services Agreement (“Agreement”) is entered into by and between Aleshire & Wynder, LLP (“Firm”) and the City of Sanger (“City”).

RECITALS

A. The City desires to obtain Interim City Attorney legal services pending the completion of its pending Request for Proposals process for contract city attorney services; and

B. Firm has the legal competence, experience, and qualifications to provide professional legal services required by City and City desires to retain Firm for Interim City Attorney services.

AGREEMENT

1. Incorporation of Recitals. The recitals set forth above are incorporated herein by this reference.

2. Scope of Services. Firm agrees to perform legal services for City and to do so in a timely, efficient, and effective manner. Firm shall provide advice, consultation, and representation in all matters of municipal affairs as set forth in Exhibit A . It shall be the duty, obligation, and responsibility of Firm , in a skilled and professional manner, to perform the services.

3. Compensation. City shall compensate Firm for legal services as follows:

3.1 General Services Attorney Rate: $250.00 Hourly.

3.1.1 General Services shall include all legal services except Pitchess Motions, Administrative Hearings, and Litigation.

3.1.2 Examples of General Services include: staff meetings, advisory services, agenda review, drafting/negotiating contracts, drafting/reviewing correspondence, documents, resolutions, and ordinances, research, and preparation of legal memoranda.

3.1.3 No travel time will be charged to attend meetings at Sanger City Hall or in the City of Sanger.

3.2 Administrative Hearings, Pitchess Motions, and Litigation Attorney Rate:
$295.00 Hourly.

3.3 Rate for Paralegal Work: $100.00 Hourly for General Services and $110.00 Hourly for Litigation Services.

29

3.4 Administrative Fees: NONE.

3.5 Reimbursement:

3.5.1 FIRM will not be reimbursed for any secretarial or clerical service, mileage reimbursement, printing expense of less than 500 pages per particular item, or normal office operating expenses except as set forth in the next paragraph of this Agreement.

3.5.2 FIRM will be reimbursed for reasonable and necessary out -of- pocket expenses directly related to legal services such as required courier charges and extraordinary copying or printing expenses (over 300 pages per particular item), and expenses relating to litigation in accordance with Exhibit A of Agreement and incorporated herein by reference.

4. Assignment of Personnel . Interim City Attorney under this Agreement shall be Shannon L. Chaffin. Mr. Chaffin shall be present at all regular and special meetings of the City Council. It is understood that other attorneys in Firm may provide legal services as necessary.

5. Billings and Payments.

5.1 Firm shall submit a billing statement which will include services by Firm provided monthly in arrears, in increments of one -tenth (.10) of an hour, no later than the tenth of the month following the month service was rendered. The billing statement shall be submitted to the City’s designee.

5.2 Billings are to be made directly to the following address:

City of Sanger
Attn: Amanda Champion, Human Resources Manager
1700 7
th Street
Sanger, CA 93657

5.3 The billing statements shall be prepared and organized in manner that facilitates an efficient review of the services performed and expenses incurred in order to provide City with a clear and complete understanding of how time was devoted to specific tasks and the fees and costs associated therewith.

5.4 City shall make payments monthly based on a monthly itemized billing statement for the previous month. City shall make its best effort to process payments promptly and not later than 30 days after receiving Firm’s monthly billing statement.

6. Term and Termination.

6.1 This Agreement shall be effective on July 1, 2025, after approval by the 30

City Council at a duly scheduled meeting thereof and shall continue in full force and effect until terminated by the City Council or upon the City Council’s approval of contract for City Attorney services, whichever occurs earlier . Firm may be contacted following termination of the Agreement for clarification and consultation on matters covered during performance of the scope of services. Any such contact will be billed in accordance with Sections 3 and 5 of this Agreement.

6.2 City reserves the right to discharge Firm and terminate this Agreement at any time. In the event of such discharge or termination, the City shall compensate Firm for services rendered and expenses necessarily incurred up to and including the date of termination. City shall terminate services and/or the Agreement by delivering to Firm a written notice specifying the extent to which services and/or the Agreement are terminated and the effective date of the termination. Notice of termination shall be mailed to:

Aleshire & Wynder, LLP
Attn: Shannon L. Chaffin
2440 Tulare Street, Ste. 410
Fresno, CA 93721
[email protected]

6.3 Firm may terminate this Agreement at any time by giving the City not less than thirty (30) days prior written notice. If Firm elects to terminate this Agreement, City’s rights under any pending matter which may arise from Firm’s services hereunder shall not be prejudiced due to such termination as required by the Rules of Professional Conduct of the State Bar of California.

City of Sanger
Nathan Olsen, City Manager
1700 7
th Street
Sanger, CA 93657
[email protected]

7. Insurance and Indemnification. Firm shall provide and maintain at its own expense during the term of this Agreement the following programs of insurance covering its operations and naming the City as additional insured. Insurer(s) satisfactory to City Manager shall provide the insurance. Firm shall deliver evidence of a satisfactory insurance program as required by this Agreement to the City Manager on or before the effective date of this Agreement. City is to be given written notice by Firm’s carrier at least thirty (30) days in advance of any modification or termination of any program of insurance. It is understood that Shannon L. Chaffin and his Aleshire & Wynder, LLP also have the requisite Errors and Omission Insurance. Any litigation work provided by Aleshire & Wynder, LLP or other Special Counsel approved by City will be billed separately and submitted to Firm for review and approval. Any such billing will be attached to Firm’s monthly billing and transmitted to City.

31

7 .1 Insurance shall include, but not be limited to:

7 .1.1 Professional Liability insurance with limits of coverage of not less than one million dollars ($1,000,000.00) per claim made, with a three million dollars ($3,000,000.00) annual aggregate.

7 .1.2 Comprehensive general liability insurance with limits of coverage of not less than one million dollars ($1,000,000.00) per occurrence and two million dollars ($2,000,000) aggregate liability. Such insurance shall include automobile liability of at least one million dollars ($1,000,000) per accident (Combined Single Liability (CSL). A program of Workers’ Compensation insurance in an amount and form to meet all applicable requirements of the Labor Code of the State of California covering all persons providing services on behalf of Firm and all risks to such persons under this Agreement. Worker’s Compensation Insurance shall provide for at least $1,000,000 per claim.

7.2 Failure on the part of Firm to procure or maintain required insurance shall constitute a material breach of contract upon which City may immediately terminate this Agreement.

7.3 To the furthest extent allowed by law, Firm shall indemnify, hold harmless, and defend City and each of its officers, officials, employees, agents, and volunteers from any and all loss, liability, fines, penalties, forfeitures, costs, and damages (whether in contract, tort, or strict liability, including but not limited to personal injury, death at any time, and property damage), and from any and all claims, demands, and actions in law or equity (including reasonable attorney’s fees and litigation expense) that arise out of, pertain to, or related to the negligence, recklessness, or willful misconduct of Firm, its principals, officers, employees, agents, or volunteers in the performance of this Agreement. The obligations under this paragraph are in addition to and are not limited by any insurance which Contractor is otherwise required to maintain under this Agreement.

8. Independent Contractor . In performance of the work, duties and obligations assumed by Firm under this Agreement, it is mutually understood and agreed that Firm, including any and all of Firm’s officers, agents, and employees, will at all times be acting and performing as an independent contractor, and shall act in an independent capacity and not as servant, employee, agent, partner, or associate of City . Because of its status as an independent contractor, Firm and its employees shall have absolutely no right to employment rights and benefits available to City employees. Firm shall be solely liab le and responsible for providing to, or on behalf of, its employees all legally-required employee benefits. In addition, Firm shall be solely responsible and hold City harmless from all matters related to payment of Firm’s employees, including compliance with social security, withholding, and all other regulations governing such matters.

9. Compliance with Law . Firm shall comply with all applicable Federal, State and local laws, rules, regulations, ordinances, and directives, and all provisions required to be included are incorporated by reference. In particular, Firm shall comply with all Rules of Professional Conduct of the State Bar of California, with confidentiality laws and regulations and with conflict 32

of interest laws and regulations.

10. Miscellaneous.

10.1 Consent. Whenever in this Agreement the approval or consent of a party is required, such approval or consent shall be in writing and shall be executed by a person having the express authority to grant such approval or consent.

10.2 Governing Law. The parties agree that this Agreement shall be governed and constructed by and in accordance with the Laws of the State of California.

10.3 Required License and Professional Credentials. Firm and personnel providing legal services shall maintain all licenses and professional credentials necessary for the provision of such services. Firm shall promptly notify City of changes of status or events that might impact the provision of legal services to City.

10.4 Force Majeure. Neither party shall be deemed to be in default on account of any delay or failure to perform its obligations under this Agreement, which directly results from an Act of God or an act of a superior governmental authority.

10.5 Headings. The paragraph headings are not a part of this Agreement and shall have no effect upon the construction or interpretation of any part of this Agreement.

10.6 Incorporation of Documents. All documents constituting the Agreement documents described in Sections 1 and 2 hereof and all documents which may, from time to time, be referred to in any duly executed amendment hereto are by such reference incorporated in the Agreement and shall be deemed to be part of this Agreement.

10.7 Integration. This Agreement and any amendments hereto between the parties constitute the entire Agreement between the parties. There are no other prior oral or written agreements between the parties that are not incorporated in this Agreement.

10.8 Modification of Agreement. This Agreement shall not be modified or be binding upon the parties unless such modification is agreed to in writing and signed by the parties.

10.9 Provision. Any agreement, covenant, condition, clause, qualification, restriction, reservation, term or other stipulation in the Agreement shall define or otherwise control, establish or limit the performance required or permitted or to be required of or permitted by either party. All provisions, whether covenants or conditions, shall be deemed to be both covenants and conditions.

10.10 Severability. If a court of competent jurisdiction finds or rules that any provision of this Agreement is void or unenforceable, the provisions of this Agreement not so affected shall remain in full force and effect.

33

10.11 Successors and Assigns. The provisions of this Agreement shall inure to the benefit of, and shall apply to and bind, the successors and assigns of the parties.

10.12 Venue. In the event that suit is brought by either party hereunder, the parties agree that trial of such action shall be vested exclusively in the state courts of California in the County of Fresno or in the United States City Court for the Eastern City of California.

10.13 Recovery of Costs. The prevailing party in any action brought to enforce the terms of this Agreement or arising out of this Agreement may recover its reasonable costs, including reasonable attorney’s fees, incurred or expended in connection with such action against the non-prevailing party.

11. Signatures . The individuals executing this Agreement represent and warrant that they have the right, power, legal capacity, and authority to enter into and to execute this Agreement on behalf of the respective legal entities of the Firm and the City.

ALESHIRE & WYNDER, LLP

CITY OF SANGER

Shannon L. Chaffin, Equity Partner Frank Gonzalez, Mayor

Date: _____________, 2025 Date: _____________, 2025

ATTEST:

Rebeca Padron, Interim City Clerk

34

EXHIBIT A

SCOPE OF SERVICES

The scope of services shall include, but not be limited to, the following:

1. Represent and advise the City Council and all City officers in all matters of law pertaining to their office. Give advice or opinion on the legality of all matters under consideration by the City Council or by any of the boards and commissions or officers of the City.

2. Act as legal counsel to agencies the City Council serves as governing body to, including the Housing Authority, Successor Agency to the Sanger Redevelopment Agency, Public Financing Authority and Sanger Public Financing Authority.

3. Attend and represent the City’s legal interests at all City Council meetings (including Closed Sessions and Council Workshops). Attend Planning Commission and other meetings of other Commissions and Committees on an as needed basis specified by the City.
a. Regular City Council meetings are held on the first and third Thursday of each month at 6:00 p.m. Closed sessions are typically held at a Special Meeting prior to the beginning of the Regular City Council meetings.

4. Attend staff meetings at the request of the City Manager OR hold office hours at City Hall for at least four (4) hours on a day to be set by the City Manager.

5. Provide legal opinions, advice, assistance and consultation to the City Council, City Manager and City staff related to municipal law issues, including, but not limited to, the Brown Act, the Public Records Act, election law, contracts and franchises, public personnel law, real estate and property transactions, land use, environmental law/CEQA, public improvements/capital projects, code enforcement, pending and current state and federal legislation and court decisions, tort liability and risk management, fees, taxes, assessments, Proposition 218, Successor Agency , North Academy Corridor Enhanced Infrastructure Financing District (“Sanger EIFD”), and other matters as directed.

6. Provide training and/or advice to the City Council, appointed Commissioners and City staff related to the Brown Act, AB 1234, conflicts of interest, and other legal requirements imposed by statute.

7. Review, approve and/or prepare ordinances, resolutions, staff reports, contracts, deeds, leases, and other legal documents required by the City.

8. Approve the form of all contracts made by and between the City of Sanger and related entities such as the Sanger EIFD, and all bonds given to the City, endorsing same.

9. Prepare legal opinions for City departments, the City Council, boards and commissions.

35

10. Provide written updates to new state or federal legislation or judicial decisions and suggest action or procedures to ensure compliance.

11. Coordinate and manage the services and costs of all outside legal counsel.

12. Perform such other legal duties as may be required by the City Council as may be necessary to complete the performance of the functions mentioned above.

36 Prepared by: Michelle Speer Approved by: Michelle Speer

REVIEW: City Manager: MS Finance: City Attorney:

TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION Consent
Informational Item
X Action Item
Department Report

X Public Hearing
Matter Initiated by a Council Member
Other: Budget Workshop
Continued to:

For the Meeting of: June 17, 2025
Agenda Item No.: E-1

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and Council Members
From: Michelle Speer, Assistant City Manager
Subject: FY 2025-2026 Proposed Budget
Attachments: (1) FY 2025-2026 Proposed Annual Operating Budget (2) Resolution No. 2025-42

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the City Council:
(A) Conduct a public hearing to review the proposed FY 2025-2026 Preliminary Budget and provide direction to staff; and
(B) Adopt Resolution No. 202 5-42 making a determination of the necessity of continuing the Utility User’s Tax in Fiscal Year 2025-2026.

DISCUSSION:

The Preliminary Budget Hearing offers the Council and members of the public the opportunity to receive detailed information on the Proposed Budget for FY 25-26. The Council and members of the public will provide input. On major policy requests regarding the Preliminary Budget, it is recommended that there be Council consensus. The Final Budget will be presented to Council at the continued public hearing of June 27, 2025, for adoption at that time or at a later Council meeting.

37 What is in the budget?

The FY 2025-2026 proposed budget resembles the budget for FY2025. The intent of the budget presented, is to adopt an operational budget on June 27, 2025, however staff will continue to conduct a comprehensive review of the budget and city finances and return to City Council with mid-year adjustments sometime in January, if required. Adoption of the budget, prior to June 30, 2025, is required in order for the City of Sanger to guarantee funding for essential services in the next fiscal year.

There are several items that have been updated in the FY2026 proposed budget and will be addressed during the budget hearing. Items include capital projects, expenditures related to prior council action such as the approval of projects, and expenditures effected by grant funding.

What assumptions went into the budget?
The City is consistently conservative in its revenue projection and expenditure planning. The City of Sanger relies on assistance from its revenue consultants in determining the sales tax projections for the general fund and Measure S. Utility revenues are based on projected consumption and connections. Gas t ax revenues incorporate projections from the State. Other revenues are assumed to grow conservatively. Personnel expenses are based on expected staffing levels, the step of each employee, changes in insurance costs, and annual changes in Cal PERS pension costs. Operational expenses are based on a zero based budgeting approach and are determined by department need and service requirements. Capital project expenses are based on engineering estimates of costs.

Will City Council approve the budget tonight?
No. This is the first part of the public hearing on the budget. At t his meeting Council will receive public input on the proposed budget and provide input to staff. The Council will be asked to consider adoption of the budget after the conclusion of public hearing on June 27, 2025. Staff will incorporate any direction it receives from City Council into the final budget presented for adoption at that meeting.

Will there be a presentation to provide an overview of the budget? Yes. A brief presentation will be provided regarding the preliminary budget. Staff will discuss challenges experienced during the budget development process and the plan moving forward.

Utility Users Tax.

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

The Sanger City code requires that the City Council conduct an annual review of the Utility User’s Tax to be conducted with the public hearing held each year for the City’s preliminary budget to make a determination by resolution as to the financial necessity of continuing the tax.

The FY 2025-26 proposed budget includes a revenue source derived from the Utility User’s Tax.

Measure S.

The Measure S proposed expenditures are consistent with the requirements of the ordinance. A special meeting of the Citizen Oversight Committee has been scheduled for June 18, 2025 to review the proposed Measure S Public Safety Expenditure Plan. The Council, through adoption of the FY2026 budget, establishes the approved Expenditure Plan for Measure S.

38 Other.

On June 27, 2025, other resolutions will be presented including for adoption of Successor Agency budget, Public Financing Authority budget, and authorized positions.

REASON FOR RECOMMENDATION:

This public hearing for the annual is an integral part of the budget process. It allows the Public to provide input and City Council to provide direction on the final draft of the budget that will be considered for adoption at the June 27, 2025, City Council meeting.

FISCAL IMPACT:

The budget is the fiscal management tool for the upcoming fiscal year. It controls all city spending.

COUNCIL OPTIONS:

Option 1: Provide direction to staff regarding changes to incorporate in the final budget for adoption at the June 27, 2025, meeting.

Result 1: This will provide staff with a list of items to update in the budget before publishing the final version for adoption.

Option 2: Make no requests for changes.

Result 2: Staff will publish this version as the final version for adoption at the June 27, 2025, City Council meeting.

ACTIONS FOLLOWING APPROVAL:

Staff will prepare the final budget for adoption at a Special Meeting on June 27, 2025.

39 Attachment 1

40 City of Sanger
Operating Budget
Fiscal Year 2025- 2026
[DRAFT]
6-13-2025 3:00PM
41 42

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

CONTENTS
TRANSMITTAL LETTER ................................................................................................................................................2 COMMUNITY PROFILE ................................................................................................................................................4 BUDGET FUNDAMENTALS ..........................................................................................................................................7 CITY COUNCIL .......................................................................................................................................................... 22 CITY MANAGER .........................................................................................................................................................25 CITY CLERK ................................................................................................................................................................27 ADMINISTRATIVE SERVICES - HR ..............................................................................................................................29 ADMINISTRATIVE SERVICES - FINANCE ....................................................................................................................31 COMMUNITY DEVELOPMENT ...................................................................................................................................34 POLICE...................................................................................................................................................................... 37 FIRE & EMERGENCY SERVICES ................................................................................................................................. 39 RECREATION DIVISION ............................................................................................................................................ 42 PARKS DIVISION ....................................................................................................................................................... 44 FACILITIES AND POOL DIVISION .............................................................................................................................. 46 PUBLIC WORKS – STREETS DIVISION ....................................................................................................................... 48 PUBLIC WORKS – WATER DIVISION ......................................................................................................................... 51 PUBLIC WORKS – SEWER (WASTEWATER) DIVISION............................................................................................... 54 PUBLIC WORKS – DISPOSAL DIVISION ..................................................................................................................... 56 BUDGETING AND FINANCE POLICY ......................................................................................................................... 58 INVESTMENT POLICY ............................................................................................................................................... 61 FUND BALANCE POLICY ........................................................................................................................................... 67 UTILITY ENTERPRISE FUND BALANCE RESERVE POLICY ........................................................................................... 69 DEBT MANAGEMENT POLICY .................................................................................................................................. 70 PRESENTATION TO COUNCIL .................................................................................................................................... 75 CHART OF ACCOUNTS ............................................................................................................................................... 76 OPERATING BUDGET SUMMARY ..............................................................................................................................78 OPERATING BUDGET DETAIL .................................................................................................................................. 101 CAPITAL IMPROVEMENT PLAN ............................................................................................................................... 145 DEBT SERVICE SCHEDULES...................................................................................................................................... 147 POSITION CONTROL SCHEDULE .............................................................................................................................. 150 PAGE
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

Transmittal Letter

City of Sanger, California
“A Community of Caring”
1700 7th Street
Sanger, California 93657
Phone: (559) 876-6300
Fax: (559) 875-8770

June 17, 2025

To Mayor Gonzalez, City Council Members, and Sanger Residents:

On behalf of the city’s Management Team, I present the City of Sanger’s Budget for Fiscal Year 202 5-2026. The Fiscal Year 2025-2026 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 budget was extensive. You can be proud of the professional, exemplary service city staff have provided to the community over the last year and transparency within the organization.

City staff continue to balance the need for caution with the need for action. The Fiscal Year 20 25-2026 budget includes 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 f or 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 continues to be guided by the City Council’s ten priorities for city staff to integrate into the FY 202 5-2026 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

The Fiscal Year 202 5-2026 budget includes expenditures for vital projects, including the upgrade of the city’s enterprise resource system, completion of the Fire Station remodel project, Sanger Police Dispatch Center, parks and recreation master plan, classification and compensation study, and several water and wastewater infrastructure projects.

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CITY OF SANGER
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The City’s general fund balance is healthy, even as we work through challenging opportunities with revenues not supporting expenses and with a 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 Public Safety Sales Tax 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 assured 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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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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 are organized and classified by source within the appropriate funds.

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CITY OF SANGER
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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.

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.

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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.

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CITY OF SANGER
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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.

BUDGET CALENDAR FOR FY
2025-2026

ACTIVITIES
City Council
City Manager
Admin Services Director
Department Heads
Citizens Oversight Committee
Public
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.
● ● ● 22
3 PUBLIC HEARING: FY 24-2025 Mid-
Year Budget Revisions ● ● ● ● 19
4 PUBLIC MEETING: Community
Survey Report ● ● ●
5 CITY STAFF: Budget Requests
review ● ● ●
6 PUBLIC MEETING: COC considers
budget and grant program ● ● ● ● 18 7 PUBLIC HEARING: Preliminary
Budget presentation to and
discussion among City Council.
● ● ● ● ● 17
8 PUBLIC HEARING: Preliminary
Budget adoption by City Council ● ● ● ● ● 24 9 PUBLIC HEARING: Final Budget
presentation to and discussion
among City Council.
● ● ● ● ● 9
10 PUBLIC HEARING: Final Budget
adoption by City Council ● ● ● ● ● 18

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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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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 (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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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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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 - PAGE
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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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R
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 PAGE
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activities or building fees.

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.

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.
102 – General Fund Restricted Fund Balance
This fund is the general fund restricted reserve. It is the policy of the City Council to maintain a General Fund Restricted Reserve for catastrophic events and emergency situations. The Restricted Reserve shall be 25% of the average prior three years’ total general fund expenditures less any expenditures related to a debt-funded capital improvement project. The General Fund Restricted Reserve may only be used for emergencies designated by a vote of four-fifths of the City Council and the reserve account cannot be used to fund or supplement regular operating expenses.
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.

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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. 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.

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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.
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
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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.

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.

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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. 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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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 2026
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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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
Finance
Accounting
Business License
Utility Billing
Technology Personnel
Risk Management
Community
Developme
nt
Building
Code
Enforcement
Economic
Development
Engineering
Planning
Fire
Ambulance
Emergency
Medical
Fire
City Clerk Police Public
Works
Community
Services
Streets
Disposal
Water
Sewer
Parks &
Recreation
Facilities
Parks
Recreation
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Accomplishments in FY 2024-2025
The Sanger City Council supported residents and staff:
• Direct Support for Applying and Managing Grants
• Multimillion dollar investment in Sanger Wastewater Treatment Plant • Significant investment in water well rehabs
• Providing funding for Parks and Recreation Director
• Budgeted and brought Code Enforcement back in house
• Represented Sanger at many meetings and conferences
• Fenced in basketball courts at Sanger Youth Center
• $100,000 awarded to non-profits from Measure S

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.

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

Budget Requests Highlights
• Contribution from the General Fund to the Water Fund to maintain utility discounts and stay in compliance with Prop 218.
• Sanger Chamber of Commerce contract
• Support for applying and managing grants contract
• Travel and membership budget

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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 2024-2025
• Continued efforts to gain compliance at the Sanger Wastewater Treatment Plant • Water supply for Sanger residents has been restored and dependable • Coordinating with the State Water Resources Control Board on waste discharge operations.

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• Successfully passed the Sanger Public Safety Tax
• Purchased 10 acre sports park
• Sold multiple properties in industrial park
• Fire department remodel
• Reestablishing good communications with local businesses and residents. o Open door policy
o City Manager Roundtables
• Audits
o Completed the FY2022 audit
o Completed Measure C audit

Objectives for FY 2025-2026
• EDA grant submittal for Northern annexation.
• Complete 2023, 2024 and 2025 audits
• 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.
• Continue design of Sanger Dispatch Center
• Execute council approved 5 year 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 Highlights
• 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.

Contacts
Nathan Olson – City Manager ([email protected]) Michelle Speer – Assistant City Manager ([email protected]) Tina Martinez – Executive Assistant to the City Manager ([email protected]) PAGE
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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 2024-2025
• 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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• Responded to 121 public records requests.
• Served as Filing Officer for the 2024 FPPC Form 700 Statement of Economic Interest.

Objectives for FY 2025-2026
• 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.

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

Pending Issues and Policy Considerations
• Update Policies & Procedures

Contacts
Rebecca Padron – Interim City Clerk ([email protected]) PAGE
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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 Division is responsible for all aspects relating to the efficient operation of the city’s personnel system including classification and compensation, training and development, administrative services, recruitment and selection, labor relations, risk management, payroll, and counseling.

Accomplishments in FY 2024-2025
• Provided support and administration for 15 liability claims. • Provided support services to employees in relation to benefits. • Absorbed payroll processes.
• Conducted 52 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. • Initiated personnel policy review.

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Objectives for FY 2025-2026
• Coordinate mandatory ethics training for employees and city officials. • Provide customer-oriented personnel services to all employees and city departments. • 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. • Complete an update of the City’s Personnel & Procedures Policies. • Update administrative policies as needed.
• Begin implementation of new ERP.

Budget Requests
• Legal counsel contract
• Neogov: Government Hr Software & Management Solutions

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. • Review of Safety Committee and Trainings.

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

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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, 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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Accomplishments in FY 2024-2025
• Successfully delivered both preliminary and mid-year budgets on schedule in June and December 2024 • Held a Community Round Table Discussion in January 2025 in preparation for Budget FY25-26. • Completion of FY2022 audit.
• Completion of Measure C audit.
• Resumed shut offs for residential utility accounts.
• Updated internal policies (purchase orders etc).
• Updated investment policy and strategy.
• Met with ERP solution providers and completed the selection process. • Implemented new refuse rates for commercial & residential accounts in UB module. • Expand current UB fee codes and establish new ones.
• Shifted payroll processes to a newly created department within HR.

Objectives for FY 2025-2026
• Implement zero-based budgeting method to enhance cost control and budget efficiency. • Achieving completion of FY2023, FY2024 and FY2025 Audits. • Continue shut offs for residential and commercial utility accounts. • Continue to review and update outdated policies.
• Provide Monthly Treasurer's Report to the Council.
• Work on the ERP schedule to start implementation.
• Continue to improve customer service to the public, other agencies, and city departments. • Resume collection process for unpaid UB accounts.
• Enhance Accounts Payable operations by implementing ACH (Automated Clearing House) and electronic payment solutions for Accounts Payable, with weekly processing. • Enhance the lockbox process to ensure seamless, timely service delivery with improved efficiency. • Strengthen cash handling procedures across departments to ensure daily end-of day submissions and improved oversight.

Budget Requests Highlights
• Support to accomplish the audits.
• Audit fees FY23, FY24 and FY25
• Investment management firm
• Pre-implementation cost under Tyler Technologies for the ERP Contract.

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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 FY2023 and FY2024.

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

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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.
• Processes land use and zoning applications consistent with adopted development standards.

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• 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 2024-2025
• Processed and closed 837 code enforcement cases.
• Received 34 land use entitlement applications. Completed processing of 23 land use entitlement applications.
o Preliminary Project Review (5)
o Site Plan Review (15)
o Conditional Use Permit (3)
o Director Review (1)
o Lot Line Adjustment (2)
o Variance (1)
o Zoning Ordinance/Map Amendment (5)
o Tentative Tract Map (2)
• Issued 835 building permits.
• Issued permits for 51 new single-family homes
• Issued permits for 2 ADUs (Accessory Dwelling Units). • Continued construction of DR Horton, Serenade Subdivision, Phase II (remainder of new 135 lot subdivision).

Project currently has 30 homes left under construction in Phase II • Establishments Opened:
o Surf Thru
o 7th Street business offices completed
• Sold 5 acres and began escrow of additional 5 acres of surplus land located within Kings River Technology Park.
• Adopted 6th Cycle Housing Element and achieved State of California, Department of Housing & Community Development Compliance.
• Facilitated Zoning Ordinance Text Amendments to implement the 6th Cycle Housing Element. • Completed Purchase of 10-acre park to be located in the San Joaquin Valley Homes 490-unit subdivision located on the northeast corner of Bethel Avenue and planned Muscat Avenue. • Entered into contract with Retail Strategies to assess commercial inventory and recruit businesses to expand into the North Academy Commercial Corridor.

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Objectives for FY 2025-2026
• Recruit additional retail and industrial businesses to locate in Sanger. • Complete Parks & Recreation Master Plan.
• Complete construction of Jensen Avenue & Greenwood Avenue dentist offices. • 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 entitlements for 530-unit, phased single-family subdivision located on northeast corner of North Avenue and Indianola Avenue.
• Complete entitlements for 48-unit single-family subdivision located on North Avenue, just west of George Avenue.

Budget Requests Highlights
• Increase in professional services to fund:
o Consulting contracts for Building, Planning, and Code Enforcement services, as needed. • Legal Advertising For Public Hearing Notices.
• 2 new Code enforcement Vehicle replacements
• Iworq: permit management and issuance software Building Permits, Planning Entitlements, and Code Enforcement Cases.

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
Derek Sylvester – Interim Community Development Director (Derek.Sylvester @ci.sanger.ca.us) Carlos Tovar – Building Official ([email protected]) PAGE
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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; enforcing 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 crimes and deliver high quality services to residents of the community.

Accomplishments in FY 2024-2025
• Placed an Officer on the Adult Compliance Team
• Maintained Highest Staffing levels for sworn personnel in Department history. • Lowered Crime by 2.4%.
• Deployed new scheduling and evaluations software.
• Conducted the Department’s first Citizens Academy
• Completed preliminary design work on Police Communication Center

Objectives for FY 2024-2025
• Continue to develop plans and start construction of a new police communications center. • Continued expansion of the department Police Explorer Program • Reduce reported crime by 5%.
• Lower the traffic accident rate by 3% by increased traffic enforcement • Fill remaining vacancies to best serve the community.

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• Continue the development and implementation of a non-school based restorative justice program. • Continue to work to decrease gang activity within the city. • Continuing 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 Highlights
• Deploy the Flock ALPR system to augment and enhance current city ALPR systems. • Begin funding of a lease to purchase replacement in patrol vehicle computers.

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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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.

Accomplishments in FY 2024-2025
• Completed the renovation and new construction of the Fire Station Remodel Project.

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• Maintained the current Class 3 fire department survey performed by Insurance Services Office helping to reduce fire insurance costs for residents of Sanger.
• Approximately 78.47% of total property value was saved from homes with reported fires where loss had occurred.
• Maintained fleet readiness and normal response operational capabilities. • Continued to exceed response time benchmarks by averaging a 1 minute, 17 second chute time (1 minute, 30 second benchmark) and a 5 minute, 48 second response time (6-minute benchmark). • Sponsored three fire employees to attend Paramedic school, increasing our service level capabilities. • Completed over 1,700 individual training hours including a 240 hour Probationary Firefighter Academy and a 40 hour Fire Engineer Academy.
• 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.

Objectives for FY 2025-2026
• Complete research and purchase a Type 6 fire engine used for wildland/urban interface fires. • Research and purchase a new cab and chassis for one of the current ambulances. • Update the City’s Emergency Operations Plan.
• Consider a community -focused Strategic Plan for the Fire Department to assist in prioritizing Department initiatives and budgeting for initiatives.
• Reengage 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 chute times of 90 seconds and enroute times of 6 minutes at least 95% of the time.
• Increase property value saved from homes with reported fires to 80%. • Replace the Fire Department’s hydraulic rescue equipment as part of the current year Measure “R” expenditure plan.

Budget Requests Highlights
• Adding staff limited by Measure R long-term funding and stabilized revenues from IGT and PP-GEMT. • Adding 2.0 FTE Firefighters funded by Measure “R” revenues. • Various systems (Pyxis, ESO Solutions, Zoll data etc) • Budget for new Fire truck and remounting of one ambulance.

Pending Issues and Policy Considerations
• 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.

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Contacts
Emergency – 9-1-1
Non-Emergency – 559-875-6568
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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 2024-2025
• Held the 28th Annual Blossom Trail Run, which exceeded over 1,300 runners (highest registration to date). • Hosted “Movies in the Park” series at the Sanger Community Center Park.

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• Hire additional staff at the Sanger Senior Center.
• Sold out Senior Cinco de Mayo luncheon for the year.
• Expanded aquatic offerings with lap swim and drop-in swim lessons. • Reestablished the Sanger Youth Council.

Objectives for FY 2025-2026
• 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 Highlights
• The Recreation Division budget request is relatively status quo as there are no material operational changes.

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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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 2024-2025
• Submitted grant applications for various park projects. • Completed numerous work requests to repair park irrigation and general park maintenance. • Graffiti Removal at Park Facilities.
• Weed abatement at City owned properties to reduce fire threats.

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• Rehabilitated JFK Splash Pad by adding UV system, recirculation, feature pump, and repaired gate surround splash pad.
• Rerouted sprinkler supply lines at Chavez Park.
• Repaired sewer line for park building at Greenwood Park • Completed JFK walking trail by removing old rubber material and connecting the unfinished section. • Addressed Tree Safety by removing ash trees at Brehler Square Park. • Installed drinking fountain/water bottle filling stations at JFK Park and Rotary Park utilizing grant funding from Cal Recycle.
• Repaired playground bridge and made repairs to equipment at Chavez Park • Installed new irrigation booster pumps at Chavez and JFK Parks • Replaced electrical at Kelly and Audrey Parks

Objectives for FY 2025-2026
• 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. • Design splash pad for Veterans Park.
• Conduct playground inspections to assess problems with equipment.

Budget Requests Highlights
• Various professional services for park requirements.

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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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 2024-2025
• Replaced Water Heaters at Police Department, City Hall, City Corporation Lab and Community Center. • Installed new pump for Apache Water Slide and Training Pool. • Initiated the Process of identifying Energy Efficiency Enhancements to City Facilities. • Constructed 12ft chain link fencing around basketball court at the Sanger Youth Center Facility. • Ensured the operational readiness of the City Pool Complex through facility maintenance, allowing for a timely opening as scheduled, and transitioned to Recreation staff for management during season.

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Objectives for FY 2025-2026
• Actively work to keep all public buildings and related facilities in outstanding condition; aesthetically and functionally.
• Develop and implement a preventative 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. • 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 Highlights
• Various repairs and maintenance budget for City facilities. • Pool chemicals and filtration system
• Various professional services : Pest control, Security, Fire extinguisher, Pool maintenance etc.

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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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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Accomplishments in FY 2024-2025
• 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. • Obtained and made available sand and sandbags to City residents to support flood control efforts during periods of heavy rainfall.
• Repaired failing sewer line on 13th Street between P and Q Streets. • Relined a section of sewer line on Academy Avenue between 5th and Jensen, which included exposing a previously buried manhole for needed access and maintenance. • Conducted emergency repairs on a collapsed sewer line in the 600 block of Hawley Ave, restoring functionality to the system.
• Rectified a buckling road surface in the 900 block of Sequoia Ave by saw-cutting and excavating the affected area, followed by compaction and repaving.
• Repainted and refurbished dead-end barriers throughout the City, improving visibility and traffic safety. • Storm lift station pump replaced at Faller and Almond.

Objectives for FY 2025-2026
• 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. • Maintain Roadway Markings: Implement program to refresh street lines and crosswalks at key locations throughout the City.
• Implement continuous, ongoing storm drain inlet cleaning throughout the City. • Research funding for an alley repair/paving program.
• Maintain an ongoing and responsive program for the repair of potholes citywide. • Conduct cleaning and video inspection of older sewer lines (currently overseen by the Streets Division) to identify and implement required repairs, enhancing the reliability of sewer collection system. • Conduct assessment of stop signs to identify and rectify obstructions. • Implement a training program for street staff to ensure high-quality road paving practices.

Budget Requests Highlights
• Various professional services: landscaping, engineering, sidewalk repairs etc

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

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

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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 2024-2025
• Assisted in successful inspection of Sanger swimming pool complex. • Resetting pump level at Well 6 to reduce sand.
• Re-valved storage tank fill valve to increase longevity of the solenoid. • Successfully calibrated and brought all chlorine analyzers at well sites to full operational functionality. • Recalibrate flow meter at Well 8 to reduce chlorine pump run time. • Conducted inventory for missing sizes of clamps.

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• Initiated the rehabilitation process for City Wells 12 and 14. • Deactivation of GAC treatment at Well 9 with an increase of 450 GPM in water production. • Installed new check valve at Well 7A well head.
• 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. • The city continues to work with several public and non-profit agencies to provide potable water to the community of Tombstone.
• Conducted inspections and provided input for Well #22, which is on track to come online in Summer 2026. • Contributed to the engineering process for Well #19 by supplying data and insights from the completed test well.

Objectives for FY 2025-2026
• Place Wells 12 and 14 on-line after rehabilitation 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.

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• Completion of the revised lead and copper rule service line inventory requirement.

Budget Requests
• Various professional services: Consulting services for Water audits and reports, Scada system support, CCR Annual report consulting, engineering services etc.
• Various projects: Well 28, Street valve project
• Repairs and maintenance of various wells and valves.
• CID Water purchase
• Mini excavator for digging water lines

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. • Cross Connection Control Survey of water system.

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

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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 2024-2025
• Hired an Environmental Compliance Inspector who is working with consultant and State Water Boards in setting local discharge limits and in the implementation of the City’s Industrial Pretreatment Program. • Streets Division coordinated cleaning and videoing of various sewer collection lines within the city. • Installed Nano Bubblers and frequencies at the Wastewater Treatment Facility. • Rebuilt the Domestic and Industrial headworks and infrastructure. • Dewatered Anaerobic Digester.

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• Cleaned out the Domestic Muscat line from Academy Ave to the Wastewater Treatment Facility. • Installed lift station for Thickener Clarifier.
• Replaced eight plug valves at the Wastewater Treatment Facility. • Purchased a preventive maintenance and work order program to optimize facility activities.

Objectives for FY 2025-2026
• Complete and Implement the Sewer System Management Plan (SSMP) – WDR requirement. • Continue to monitor and 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. • Utilizing new preventive maintenance and worder system, institute measurable objectives related to repairs and other improvements.
• Identify funding sources to fund various capital improvements throughout the wastewater plant. • Procure Bar Screen equipment that is part of the industrial influent treatment for Domestic headworks. • 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 Highlights
• Plant chemicals and lab supplies.
• Various professional services: WWTF construction plans, Sludge removal, VIS collection system • Various repairs and maintenance: Domestic Effluent Station, Primary Effluent Station AC Unit etc • Various machinery and equipment: Blower Bldg. AC Unit, 3 RAS Pumps, Baft Pressurization Pump- Back up, Industrial Bar Screen, Tow behind flail mower etc.
• Various projects: North/ Greenwood Lift Station, SSMH North & Greenwood MH, Anaerobic Digester Dome Rehab, Thickener Clarifier Rehab, hydraulic gas mixing system for digester • Scada System Replacement
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.

Contacts
Esperanza Rosales – Public Works Director ([email protected]) Silvestre Perez – Plant Manager ([email protected]) PAGE
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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 2024-2025
• Executed a new agreement with Mid Valley Disposal that includes meeting SB 1383 requirements. • Held compost giveaways at City Annual clean up events to meet SB 1383 procurement requirements. • 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.

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• Continued to grow the senior and veteran discount rate program. • 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. • Completed disposal rate study for fiscal years 2024-2025 through 2028-2029.

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.

Budget Requests Highlights
• Mid Valley contract services
• SB1383 related procurement
Pending Issues and Policy Considerations
• While the City of Sanger has made progress in implementing SB 1383 regulations, the procurement requirements, specifically those related to the purchase of environmentally preferable products and recovered organic waste products, are an area where the City is currently working to meet the state's mandates. Efforts are underway to identify compliant vendors and integrate these procurement practices into City operations.

Contacts
Esperanza Rosales – Public Works Director ([email protected]) PAGE
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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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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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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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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. . .” PAGE
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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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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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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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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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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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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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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 reasonable 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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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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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, s taff and other decision makers to adhere to sound 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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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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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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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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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.

PAGE
74 116

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

PRESENTATION TO COUNCIL
PAGE
75 117

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

CHART OF ACCOUNTS
PAGE
76 118

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

FUND DEPARTMENT DIVISION OBJECT
101 GENERAL FUND 001 CITY COUNCIL 101 DEFAULT 1### ASSET 102 RESTRICTED RESERVE REQUIREMENT 005 CITY MANAGER 101 CFD 2### LIABILITY 202 MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL 020 ADMINISTRATIVE SERVICES 101 CITY COUNCIL 3### FUND BALANCE (EQUITY) 203 MEASURE C EXT-BICYCLE FACILITIES 030 PUBLIC WORKS 101 FIRE & EMS 4### REVENUE 204 URBAN & MULTIBENEFIT DROUGHT RELIEF GRANT 040 POLICE 101 LOW AND MODERATE 5### EXPENSE: PERSONNEL 206 MEASURE C EXT-ADA 050 FIRE & EMS 101 NON-DEPARTMENTAL 6### EXPENSE: OPERATIONS 207 MEASURE C EXT-STREET 060 COMMUNITY DEVELOPMENT 101 PARKS & RECREATION 7### EXPENSE: CAPITAL OUTLAY 208 MEASURE S DISTRICT SALES TAX 070 PUBLIC WORKS 101 PLANNING 8### EXPENSE: OTHER 211 GAS TAX FUND 080 ECONOMIC DEVELOPMENT 101 POLICE 9### TRANSFERS 212 LOCAL TDA ART 8 STREETS 090 NON-DEPARTMENTAL 101 PUBLIC WORKS 213 LOCAL TDA ART 3 PED/BIC 010 CITY CLERK 102 PROP 68
215 MEASURE C - STREET MAINTENANCE 015 HUMAN RESOURCES 102 UTILITY BILLING 216 MEASURE C EXTENSION-FLEXIBLE 102 SLESF
217 TEA 21/RSTP/CMAQ 103 CFD
221 DEVELOPERS FEE FUND 104 COPS HIRING RECOVERY
222 WATER DEVELOPERS FEE FUND 201 BUILDING
223 SEWER DEVELOPERS FEE FUND 201 INFORMATION SYSTEMS
224 DISPOSAL DEVELOPERS FEE FUND 201 STREETS
228 ASSET FORFEITURE FUND 202 PARKS
229 STATE WATER RESOURCE: CWWAPP 203 COMMUNITY SERVICES 231 STATE WATER RESOURCE: WELL #19 203 LOW AND MOD
241 LANDSCAPE/LIGHTING DIST NO 1 205 SJVAPCD GRANT
244 LANDSCAPE/LIGHTING DIST NO 2 220 MEASURE S - POLICE (GANG) 251 COMMUN DEV BLOCK GRANT (CDBG) 301 CITY CLERK/PERSONNEL 252 AREA AGENCY ON AGING GRANT 301 ECONOMIC DEVELOPMENT 255 LOCAL PUBLIC SAFETY FUNDS 301 FACILITIES
256 SUPP LAW ENFRCMNT/AB3229 SLESF 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 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
# # # - # # # - # # # - # # # #
PAGE
77 119

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026

OPERATING BUDGET SUMMARY
PAGE
78 120

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B LESS FY26B %
BEGINNING FUND BALANCE 8,592,892 12,817,707 12,817,707 11,016,034 (1,801,673) -16%

REVENUES
TAXES 12,498,226 12,257,964 12,884,231 12,458,778 200,814 2% FEES AND LICENSES 2,027,981 2,250,580 2,261,537 2,247,950 (2,630) 0% PERMITS 472,607 400,000 441,770 381,500 (18,500) -5% 1/ TRANSFERS 4,132,417 - 593,450 600,000 600,000 100% LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY 346,661 565,734 578,341 581,808 16,074 3% 2/ MISCELLANEOUS 2,797,181 2,583,257 2,721,586 2,518,795 (64,462) -3% TOTAL REVENUES 22,275,073 18,057,535 19,480,915 18,788,831 731,296 4%

EXPENDITURES
PERSONNEL 11,127,228 12,756,050 12,756,050 14,228,030 1,471,980 10% INDIRECT ALLOCATIONS 1,373,125 1,886,274 1,886,274 1,886,274 - 0% MISCELLANEOUS - 229,354 500 - (229,354) 0%
OPERATIONAL 4,332,602 4,796,238 4,497,128 4,600,730 (195,508) -4% SUPPLIES 405,809 336,250 328,144 373,590 37,340 10% CAPITAL OUTLAY 260,386 3,778,956 1,010,056 1,062,000 (2,716,956) -256% DEBT SERVICE 519,199 432,650 432,650 431,650 (1,000) 0% TRANSFERS 31,910 783,248 371,785 613,709 (169,539) -28% TOTAL EXPENDITURES 18,050,258 24,999,019 21,282,587 23,195,983 (1,803,036) -8% TOTAL REVENUES LESS EXPENSES 4,224,815 (6,941,484) (1,801,673) (4,407,152) ENDING FUND BALANCE 12,817,707$ 5,876,223$ 11,016,034$ 2,114,500$ RESTRICTED FUND BALANCE -$ -$ -$ 4,494,382$
ENDING FUND BALANCE 12,817,707$ 5,876,223$ 11,016,034$ 6,608,883$ 1/ Transfer in from Gas Tax fund 211
2/ IGT Reimbursement (federal)
101 - GENERAL FUND

COMPREHENSIVE SUMMARY PER FUND
$12,817,707
$11,016,034
$2,114,500
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 18,057,535 18,788,831
Budgeted Expenditures 24,999,019 23,195,983
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
79 121

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B LESS FY26B %
BEGINNING FUND BALANCE 63,629 118,350 118,350 0 (118,350) ########

REVENUES
TAXES - - - - - 0% FEES AND LICENSES - - - - - 0% PERMITS - - - - - 0% 1/ TRANSFERS 2,020,900 4,330,232 3,918,769 4,142,971 (187,261) -5% LOAN REPAYMENT 1,383,306 1,382,577 1,382,577 1,373,931 (8,646) -1% USE OF MONEY AND PROPERTY - - - - - 0% MISCELLANEOUS - - - - - 0% TOTAL REVENUES 3,404,206 5,712,809 5,301,346 5,516,902 (195,907) -4%

EXPENDITURES
PERSONNEL 1,228,919 2,034,715 2,034,715 2,049,740 15,025 1% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 725,362 2,300,623 1,895,526 1,972,341 (328,282) -17% SUPPLIES 11,898 20,900 14,534 29,950 9,050 30% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE 1,383,306 1,474,921 1,474,921 1,464,871 (10,050) -1% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 3,349,484 5,831,160 5,419,696 5,516,902 (314,257) -6% TOTAL REVENUES LESS EXPENSES 54,721 (118,350) (118,350) - ENDING FUND BALANCE 118,350$ 0$ 0$ 0$ 1/ Cost allocation study and general fund share to 712
712 - ADMINISTRATION

COMPREHENSIVE SUMMARY PER FUND
$118,350
$0 $0
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 5,712,809 5,516,902
Budgeted Expenditures 5,831,160 5,516,902
5,350,000
5,400,000
5,450,000
5,500,000
5,550,000
5,600,000
5,650,000
5,700,000
5,750,000
5,800,000
5,850,000
5,900,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
80 122

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B LESS FY26B %
BEGINNING FUND BALANCE (3,117,818) (5,087,332) (5,087,332) (5,087,332) - 0%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES - - - - - 0% PERMITS - - - - - 0% TRANSFERS - 17,300 30,963 1,700 (15,600) -918% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY - - - - - 0% MISCELLANEOUS 8,679 5,265,322 5,383,912 6,458,507 1,193,184 18% TOTAL REVENUES 8,679 5,282,622 5,414,875 6,460,207 1,177,584 18%

EXPENDITURES
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 1,978,192 5,282,622 5,414,875 6,460,207 1,177,584 18% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 1,978,192 5,282,622 5,414,875 6,460,207 1,177,584 18% TOTAL REVENUES LESS EXPENSES (1,969,513) - - - ENDING FUND BALANCE (5,087,332)$ (5,087,332)$ (5,087,332)$ (5,087,332)$ 731 - RISK MANAGEMENT FUND

COMPREHENSIVE SUMMARY PER FUND
$(5,087,332) $(5,087,332) $(5,087,332)
$(6,000,000)
$(5,000,000)
$(4,000,000)
$(3,000,000)
$(2,000,000)
$(1,000,000)
$-
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 5,282,622 6,460,207
Budgeted Expenditures 5,282,622 6,460,207
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
81 123

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B LESS FY26B %
BEGINNING FUND BALANCE 10,805,729 10,241,639 10,241,639 8,908,790 (1,332,849) -15%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES 3,683,570 4,025,977 4,379,016 4,478,591 452,613 10% PERMITS - - - - - 0% 1/ TRANSFERS 75,930 78,810 78,810 82,110 3,300 4% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 141,577 245,031 245,031 184,648 (60,384) -33% 2/ MISCELLANEOUS 4,777 3,000 7,117 - (3,000) 0% TOTAL REVENUES 3,905,854 4,352,819 4,709,975 4,745,348 392,530 8%

EXPENDITURES
PERSONNEL 529,477 514,350 514,350 698,260 183,910 26% INDIRECT ALLOCATIONS 227,600 559,018 559,018 559,018 - 0% MISCELLANEOUS 103,000 103,000 103,000 103,000 - 0% OPERATIONAL 2,631,997 3,205,043 3,285,969 3,577,910 372,867 10% SUPPLIES 84,166 45,500 72,940 96,150 50,650 53% CAPITAL OUTLAY 655,882 1,836,967 1,260,185 723,000 (1,113,967) -154% DEBT SERVICE 237,822 247,362 247,362 251,198 3,836 2% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 4,469,943 6,511,239 6,042,823 6,008,536 (502,703) -8% TOTAL REVENUES LESS EXPENSES (564,090) (2,158,420) (1,332,849) (1,263,188) ENDING FUND BALANCE 10,241,639$ 8,083,219$ 8,908,790$ 7,645,602$ 1/ Utility discount contribution from the General fund 101 2/ Refunds and/or various one time revenue
611 - WATER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$10,241,639
$8,908,790
$7,645,602
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 4,352,819 4,745,348
Budgeted Expenditures 6,511,239 6,008,536
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
82 124

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B LESS FY26B %
BEGINNING FUND BALANCE 8,361,312 8,785,621 8,785,621 5,768,432 (3,017,189) -52%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES 6,338,900 5,827,723 5,689,539 5,759,140 (68,583) -1% PERMITS - - - - - 0% TRANSFERS - - - - - 0% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 266,882 546,839 546,639 331,845 (214,994) -65% 1/ MISCELLANEOUS 5,340 - - - - 0% TOTAL REVENUES 6,611,122 6,374,562 6,236,178 6,090,985 (283,577) -5%

EXPENDITURES
PERSONNEL 1,163,259 971,606 971,606 1,172,600 200,994 17% INDIRECT ALLOCATIONS 321,900 484,146 484,146 484,146 - 0% MISCELLANEOUS 1,240,688 1,186,918 1,187,422 1,183,858 (3,060) 0% OPERATIONAL 1,558,553 3,239,295 2,375,602 3,176,460 (62,835) -2% SUPPLIES 40,321 71,400 17,239 42,000 (29,400) -70% CAPITAL OUTLAY 1,484,667 4,723,437 3,830,928 2,358,409 (2,365,028) -100% DEBT SERVICE 377,425 383,925 386,425 435,153 51,228 12% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 6,186,813 11,060,726 9,253,367 8,852,626 (2,208,100) -25% TOTAL REVENUES LESS EXPENSES 424,309 (4,686,164) (3,017,189) (2,761,641) ENDING FUND BALANCE 8,785,621$ 4,099,458$ 5,768,432$ 3,006,791$ 1/ Refunds and/or various one time revenue
621 - SEWER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$8,785,621
$5,768,432
$3,006,791
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 6,374,562 6,090,985
Budgeted Expenditures 11,060,726 8,852,626
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
83 125

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B LESS FY26B %
BEGINNING FUND BALANCE 2,574,653 2,785,621 2,785,621 2,431,273 (354,348) -15%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES 3,206,937 3,213,400 1,898,214 3,833,984 620,584 16% PERMITS - - - - - 0% TRANSFERS - - - - - 0% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 88,683 167,239 167,239 119,862 (47,377) -40% 1/ MISCELLANEOUS 6,152 5,585 2,426 4,500 (1,085) -24% TOTAL REVENUES 3,301,772 3,386,224 2,067,879 3,958,346 572,122 14%

EXPENDITURES
PERSONNEL 302,705 - - - - 0% INDIRECT ALLOCATIONS 129,100 366,887 366,887 366,887 - 0% MISCELLANEOUS 239,876 227,100 241,474 233,100 6,000 3% OPERATIONAL 2,417,252 2,838,919 1,773,867 3,381,770 542,851 16% SUPPLIES 1,871 - - - - 0% CAPITAL OUTLAY - 61,667 40,000 - (61,667) 0% DEBT SERVICE - 2,000 - 10,000 8,000 80% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 3,090,804 3,496,573 2,422,227 3,991,757 495,184 12% TOTAL REVENUES LESS EXPENSES 210,968 (110,349) (354,348) (33,411) ENDING FUND BALANCE 2,785,621$ 2,675,272$ 2,431,273$ 2,397,862$ 1/ Refunds and/or various one time revenue
631 - DISPOSAL OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$2,785,621
$2,431,273
$2,397,862
$2,200,000
$2,300,000
$2,400,000
$2,500,000
$2,600,000
$2,700,000
$2,800,000
$2,900,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 3,386,224 3,958,346
Budgeted Expenditures 3,496,573 3,991,757
3,000,000
3,100,000
3,200,000
3,300,000
3,400,000
3,500,000
3,600,000
3,700,000
3,800,000
3,900,000
4,000,000
4,100,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
84 126

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B LESS FY26B %
BEGINNING FUND BALANCE 2,438,131 2,792,780 2,792,780 2,441,297 (351,482) -14%

REVENUES
TAXES 2,943,187 3,543,300 3,844,035 3,666,476 123,176 3% FEES AND LICENSES - - - - - 0% PERMITS - - - - - 0% TRANSFERS - - - - - 0% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 52,731 140,985 140,985 103,170 (37,815) -37% MISCELLANEOUS - - - - - 0% TOTAL REVENUES 2,995,918 3,684,285 3,985,020 3,769,646 85,361 2%

EXPENDITURES
PERSONNEL 1,936,652 2,768,873 2,768,873 3,271,360 502,487 15% INDIRECT ALLOCATIONS - 239,325 239,325 239,325 0 0% MISCELLANEOUS 11,730 18,000 18,000 21,000 3,000 14% OPERATIONAL 311,224 544,782 319,579 537,438 (7,344) -1% SUPPLIES 34,222 129,181 69,151 107,500 (21,681) -20% CAPITAL OUTLAY 347,442 1,254,207 921,575 1,157,000 (97,207) -8% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 2,641,269 4,954,367 4,336,502 5,333,623 379,256 7% TOTAL REVENUES LESS EXPENSES 354,649 (1,270,083) (351,482) (1,563,977) ENDING FUND BALANCE 2,792,780$ 1,522,697$ 2,441,297$ 877,320$ 208 - MEASURE S DISTRICT SALES TAX

COMPREHENSIVE SUMMARY PER FUND
$2,792,780
$2,441,297
$877,320
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 3,684,285 3,769,646
Budgeted Expenditures 4,954,367 5,333,623
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
85 127

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B VS FY26B

EXPENDITURES
CITY COUNCIL 508,674 1,039,324 570,583 559,541 -46% RECREATION 795,558 766,949 768,727 853,329 11% COMMUNITY DEVELOPMENT 1,599,650 1,939,298 1,806,914 1,969,252 2% POLICE 6,952,072 7,476,240 7,293,326 7,807,034 4% FIRE AND EMERGENCY SERVICES 5,383,275 6,786,000 5,816,323 7,079,858 4% PUBLIC WORKS 2,464,730 6,132,771 4,579,742 4,292,869 -30% NON-DEPARTMENTAL 158,577 796,438 384,975 557,177 -30% TOTAL EXPENDITURES 17,862,536$ 24,937,022$ 21,220,590$ 23,119,061$ -7%

GENERAL FUND

EXPENDITURES PER FUNCTION
2%
2%
4%
9%
19%
31%
34%

CITY COUNCIL

NON-DEPARTMENTAL

RECREATION

COMMUNITY DEVELOPMENT

PUBLIC WORKS

FIRE AND EMERGENCY SERVICES
POLICE
Budgeted Expenditures by Department
PAGE
86 128

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B VS FY26B

EXPENDITURES
CITY MANAGER 337,947 533,592 489,367 464,120 -13% CITY CLERK 396,490 242,171 259,286 97,710 -60% FINANCE 2,716,256 3,620,602 3,297,540 3,304,522 -9% UTILITY BILLING - 272,449 272,119 442,070 62% HR - 1,162,346 1,101,384 1,208,480 4% TOTAL EXPENDITURES 3,450,694$ 5,831,160$ 5,419,696$ 5,516,902$ -5%

GENERAL FUND/ ADMINISTRATION

EXPENDITURES PER FUNCTION
2%
8%
8%
22%
60%

CITY CLERK

UTILITY BILLING

CITY MANAGER
HR

FINANCE
Budgeted Expenditures by Department
PAGE
87 129

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 162,724 101,463 101,463 104,290 2,827 3% INDIRECT ALLOCATIONS 23,400 136,761 136,761 136,761 - 0% MISCELLANEOUS - 229,354 500 - (229,354) -100% OPERATIONAL 191,609 254,337 234,593 235,180 (19,157) -8% SUPPLIES 526 2,000 627 1,200 (800) -40% CAPITAL OUTLAY 54,484 236,601 17,830 - (236,601) -100% DEBT SERVICE - - - - - 0% TRANSFERS 75,930 78,810 78,810 82,110 3,300 4% EXPENDITURES 508,674 1,039,324 570,583 559,541 (479,784) -46% REVENUE LESS EXPENSE (508,674) (1,039,324) (570,583) (559,541) 479,784 -46%

SPECIAL FUNDS
PERSONNEL 3,389 - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 17,072 - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 20,462 - - - - 0% TOTAL EXPENDITURES 529,136$ 1,039,324$ 570,583$ 559,541$ (479,784)$ -46%

CITY COUNCIL

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
19%

INDIRECT

ALLOCATIONS
24%

MISCELLANEOUS
0%

OPERATIONAL
42%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
15%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
88 130

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL 241,654 441,185 441,185 454,040 12,855 3% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 94,996 91,407 46,466 9,230 (82,177) -90% SUPPLIES 1,297 1,000 1,716 850 (150) -15% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 337,947 533,592 489,367 464,120 (69,472) -13% TOTAL EXPENDITURES 337,947$ 533,592$ 489,367$ 464,120$ (69,472)$ -13%

CITY MANAGER

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
98%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
2%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
89 131

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 611,552 509,936 509,936 632,020 122,084 24% INDIRECT ALLOCATIONS 57,000 144,449 144,449 144,449 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 64,769 84,064 85,036 50,160 (33,904) -40% SUPPLIES 62,237 28,500 29,306 26,700 (1,800) -6% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 795,558 766,949 768,727 853,329 86,380 11%

SPECIAL FUNDS
PERSONNEL 22,010 40,000 40,000 41,578 1,578 4% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL - - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY - 100,000 6,350 993,650 893,650 894% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 22,010 140,000 46,350 1,035,228 895,228 639% TOTAL EXPENDITURES 817,568$ 906,949$ 815,077$ 1,888,557$ 981,608$ 108%

RECREATION

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
36%

INDIRECT

ALLOCATIONS
8%

MISCELLANEOUS
0%

OPERATIONAL
3%

SUPPLIES
1%

CAPITAL OUTLAY
52%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
90 132

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL 287,804 184,332 184,332 72,930 (111,402) -60% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 106,452 53,139 70,258 19,780 (33,359) -63% SUPPLIES 2,234 4,700 4,696 5,000 300 6% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 396,490 242,171 259,286 97,710 (144,461) -60% REVENUE LESS EXPENSE (396,490) (23,208) (40,323) 121,253 144,461 -622% TOTAL EXPENDITURES 396,490$ 242,171$ 259,286$ 97,710$ (144,461)$ -60%

CITY CLERK

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
75%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
20%

SUPPLIES
5%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
91 133

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 101,209 - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 101,209 - - - - 0% GENERAL FUND - 712
PERSONNEL 699,460 694,591 694,591 653,050 (41,541) -6% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 523,914 1,443,090 1,122,696 1,178,501 (264,589) -18% SUPPLIES 8,366 8,000 5,332 8,100 100 1% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE 1,383,306 1,474,921 1,474,921 1,464,871 (10,050) -1% TRANSFERS - - - - - 0% EXPENDITURES 2,615,047 3,620,602 3,297,540 3,304,522 (316,080) -9% TOTAL EXPENDITURES 2,716,256$ 3,620,602$ 3,297,540$ 3,304,522$ (316,080)$ -9%

FINANCE

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
20%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
36%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
44%

TRANSFERS
0%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
92 134

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL - 271,655 271,655 304,450 32,796 12% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL - 794 465 124,620 123,826 15588% SUPPLIES - - - 13,000 13,000 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES - 272,449 272,119 442,070 169,621 62% TOTAL EXPENDITURES -$ 272,449$ 272,119$ 442,070$ 169,621$ 62%

UTILITY BILLING

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
69%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
28%

SUPPLIES
3%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
93 135

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL - 442,953 442,953 565,270 122,317 28% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL - 712,192 655,642 640,210 (71,982) -10% SUPPLIES - 7,200 2,789 3,000 (4,200) -58% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES - 1,162,346 1,101,384 1,208,480 46,134 4% TOTAL EXPENDITURES -$ 1,162,346$ 1,101,384$ 1,208,480$ 46,134$ 4% HR

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
47%

INDIRECT

ALLOCATIONS
0%MISCELLANEOUS
0%

OPERATIONAL
53%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
94 136

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 551,491 871,033 871,033 1,118,090 247,057 28% INDIRECT ALLOCATIONS 108,700 253,657 253,657 253,657 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 936,589 722,759 670,375 565,985 (156,774) -22% SUPPLIES 2,870 11,850 11,850 15,520 3,670 31% CAPITAL OUTLAY - 80,000 - - (80,000) -100% DEBT SERVICE - - - - - 0% TRANSFERS - - - 16,000 16,000 0% EXPENDITURES 1,599,650 1,939,298 1,806,914 1,969,252 29,954 2%

SPECIAL FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 113,473 - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - 56,000 56,000 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 113,473 - - 56,000 56,000 0%

AGENCY FUNDS
PERSONNEL 82,100 - - - - 0% INDIRECT ALLOCATIONS 14,200 10,692 - - (10,692) -100% MISCELLANEOUS - - - - - 0% OPERATIONAL 25,690 113,200 26,000 75,786 (37,414) -33% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 121,990 123,892 26,000 75,786 (48,106) -39% TOTAL EXPENDITURES 1,835,113$ 2,063,190$ 1,832,914$ 2,101,038$ 37,848$ 2%

COMMUNITY DEVELOPMENT

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
53%

INDIRECT

ALLOCATIONS
12%MISCELLANEOUS
0%

OPERATIONAL
30%

SUPPLIES
1%

CAPITAL OUTLAY
3%

DEBT SERVICE
0%

TRANSFERS
1%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
95 137

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 5,168,027 5,424,476 5,424,476 5,745,310 320,834 6% INDIRECT ALLOCATIONS 491,100 567,524 567,524 567,524 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 1,157,501 1,433,885 1,247,559 1,419,200 (14,685) -1% SUPPLIES 53,081 47,000 50,411 55,000 8,000 17% CAPITAL OUTLAY 82,363 3,355 3,355 20,000 16,645 496% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 6,952,072 7,476,240 7,293,326 7,807,034 330,794 4%

SPECIAL FUNDS
PERSONNEL 2,002,470 2,366,396 2,371,755 2,213,480 (152,916) -6% INDIRECT ALLOCATIONS 21,900 129,765 129,765 129,765 - 0% MISCELLANEOUS 11,730 18,000 18,000 21,000 3,000 17% OPERATIONAL 220,906 326,013 238,135 427,928 101,915 31% SUPPLIES 29,837 100,300 34,242 95,000 (5,300) -5% CAPITAL OUTLAY 267,631 1,640,188 937,312 5,563,382 3,923,194 239% DEBT SERVICE - - - - - 0% TRANSFERS - - 78,000 47,000 47,000 0% EXPENDITURES 2,554,474 4,580,663 3,807,209 8,497,555 3,916,892 86% TOTAL EXPENDITURES 9,506,546$ 12,056,903$ 11,100,535$ 16,304,590$ 4,247,686$ 35% POLICE

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
49%

INDIRECT

ALLOCATIONS
4%MISCELLANEOUS
0%

OPERATIONAL
12%

SUPPLIES
1%

CAPITAL OUTLAY
34%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
96 138

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 3,615,219 4,018,277 4,018,277 4,324,890 306,613 8% INDIRECT ALLOCATIONS 533,525 509,463 509,463 509,463 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 666,991 788,409 722,851 778,205 (10,204) -1% SUPPLIES 130,438 132,200 132,189 130,650 (1,550) -1% CAPITAL OUTLAY 6,653 905,000 893 905,000 - 0% DEBT SERVICE 430,450 432,650 432,650 431,650 (1,000) 0% TRANSFERS - - - - - 0% EXPENDITURES 5,383,275 6,786,000 5,816,323 7,079,858 293,859 4%

SPECIAL FUNDS
PERSONNEL 1,386,884 1,724,136 1,724,136 2,074,950 350,814 20% INDIRECT ALLOCATIONS - 109,560 109,560 109,560 0 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 101,200 254,155 85,585 126,818 (127,337) -50% SUPPLIES 34,802 38,881 38,881 27,500 (11,381) -29% CAPITAL OUTLAY 82,024 614,019 85,881 492,000 (122,019) -20% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 1,604,909 2,740,751 2,044,044 2,830,828 90,077 3%

AGENCY FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL - - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY 716,137 9,565,000 8,357,236 1,207,764 (8,357,236) -87% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 716,137 9,565,000 8,357,236 1,207,764 (8,357,236) -87% TOTAL EXPENDITURES 7,704,321$ 19,091,751$ 16,217,603$ 11,118,450$ (7,973,300)$ -42%

FIRE AND EMERGENCY SERVICES

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
58%

INDIRECT

ALLOCATIONS
6%

MISCELLANEOUS
0%

OPERATIONAL
8%

SUPPLIES
1%

CAPITAL OUTLAY
23%

DEBT SERVICE
4%

TRANSFERS
0%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
97 139

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 934,993 1,737,670 1,737,670 2,194,110 456,440 26% INDIRECT ALLOCATIONS 159,400 274,419 274,419 274,419 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 1,135,237 1,454,982 1,478,911 1,550,320 95,338 7% SUPPLIES 156,657 111,700 100,762 137,020 25,320 23% CAPITAL OUTLAY 78,443 2,554,000 987,978 137,000 (2,417,000) -95% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 2,464,730 6,132,771 4,579,742 4,292,869 (1,839,902) -30%

ENTERPRISE FUND
PERSONNEL 1,995,442 1,485,955 1,485,955 1,870,860 384,905 26% INDIRECT ALLOCATIONS 678,600 1,410,050 1,410,050 1,410,050 - 0% MISCELLANEOUS 1,583,564 1,517,018 1,531,895 1,519,958 2,940 0% OPERATIONAL 6,607,802 9,283,256 7,435,438 10,136,140 852,884 9% SUPPLIES 126,358 116,900 90,179 138,150 21,250 18% CAPITAL OUTLAY 2,140,549 6,622,071 5,131,113 3,081,409 (3,540,661) -53% DEBT SERVICE 615,247 633,287 633,787 696,351 63,064 10% TRANSFERS - - - - - 0% EXPENDITURES 13,747,560 21,068,537 17,718,418 18,852,919 (2,215,618) -11%

SPECIAL FUNDS
PERSONNEL 296,690 156,562 165,903 141,860 (14,702) -9% INDIRECT ALLOCATIONS 27,100 39,452 - - (39,452) -100% MISCELLANEOUS - - - - - 0% OPERATIONAL 229,918 247,729 113,309 120,550 (127,179) -51% SUPPLIES 63,941 20,196 27,471 20,000 (196) -1% CAPITAL OUTLAY 5,092,405 15,967,622 3,966,935 18,738,594 2,770,972 17% DEBT SERVICE 245,908 - - - - 0% TRANSFERS 521,664 600,000 593,450 600,000 - 0% EXPENDITURES 6,477,626 17,031,562 4,867,067 19,621,004 2,589,442 15%

PUBLIC WORKS

SUMMARY OF EXPENDITURES PER DEPARTMENT
PAGE
98 140

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026

AGENCY FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - 1,425,000 1,425,000 1,025,000 (400,000) -28% OPERATIONAL 1,769,616 2,797,500 2,797,500 2,800,000 2,500 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY 84,823 2,640,110 2,640,110 - (2,640,110) -100% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 1,854,439 6,862,610 6,862,610 3,825,000 (3,037,610) -44% TOTAL EXPENDITURES 24,544,355$ 51,095,480$ 34,027,837$ 46,591,792$ (4,503,689)$ -9%

PERSONNEL
9%INDIRECT

ALLOCATIONS
5%

MISCELLANEOUS
6%

OPERATIONAL
38%

SUPPLIES
1%

CAPITAL OUTLAY
38%

DEBT SERVICE
2%

TRANSFERS
1%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
99 141

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 69,828 52,000 52,000 - (52,000) -100% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE 88,749 - - - - 0% TRANSFERS - 744,438 332,975 557,177 (187,261) -25% EXPENDITURES 158,577 796,438 384,975 557,177 (239,261) -30% TOTAL EXPENDITURES 158,577$ 796,438$ 384,975$ 557,177$ (239,261)$ -30%

NON-DEPARTMENTAL

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
0%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
0%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
100%
FY2026B 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

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
100
142

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026

OPERATING BUDGET DETAIL
PAGE
101
143
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B)

GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND BEGINNING BALANCE 8,449,287 8,592,892 12,817,707 12,817,707 11,016,034 [101] : GENERAL FUND TOTAL REVENUE 16,234,613 22,275,073 18,057,535 19,480,915 18,788,831 [101] : GENERAL FUND TOTAL EXPENSE 16,091,007 18,050,258 24,999,019 21,282,587 23,195,983 REV. LESS EXP 143,605 4,224,815 (6,941,484) (1,801,673) (4,407,152) ENDING FUND BALANCE 8,592,892 12,817,707 5,876,223 11,016,034 6,608,883 RESTRICTED FUND BALANCE - - - - 4,494,382 [101] : GENERAL FUND UNRESTRICTED FUND BALANCE 8,592,892 12,817,707 5,876,223 11,016,034 2,114,500 [101] : GENERAL FUND

REVENUE
[101] RECREATION : GENERAL FUND : INFLOW : REVENUES [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4322 SENIOR DEPOSITS-C1 - - - - - [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4501 YOUTH SPORTS FEES 28,700 18,433 22,000 13,170 16,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4505 ADULT SPORTS FEES 27,940 26,676 27,500 26,136 22,500 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4510 AQUATICS FEES 30,021 32,472 30,000 29,361 32,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4535 RENTAL OF COMMUNITY CENTER 25,355 25,775 25,200 33,208 35,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4540 RENTAL OF PARK FACILITIES 13,530 10,600 12,500 12,055 12,500 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4841 CONTRIBUTIONS & SPONSORSHIPS 3,171 4,578 - 10,268 5,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4869 MISCELLANEOUS REVENUE 118 5,387 - 15 - [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-203-4322 SENIOR DEPOSITS (C1) 23 332 - 104 - [101] RECREATION : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 128,858 124,254 117,200 124,317 123,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4210 ANIMAL LICENSE FEES 919 462 500 548 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4212 DANCE PERMITS - 15 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4338 POST REIMBURSEMENTS-POLICE 24,787 13,365 15,000 15,000 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4351 SB-90 POLICE STATE REIMBURSE 13,225 34,630 34,000 19,204 22,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4421 POLICE-SPECIAL SERVICES 46,578 90,139 44,000 29,442 44,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4422 POLICE-REPORTS 8,774 9,534 8,500 9,455 8,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4702 COURT FINES-NON TRAFFIC 27,397 49,980 45,000 50,907 45,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4703 DUI COST RECOVERY - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4704 PARKING TICKET FINES 3,507 2,536 2,000 2,081 2,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4831 STATE FINGERPRINT FEES 2,722 6,747 3,000 2,145 3,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4841 CONTRIBUTIONS & SPONSORSHIPS - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4858 SUSD SRO REIMBURSEMENTS 193,890 246,070 265,000 265,000 265,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4869 MISCELLANEOUS REVENUE 22,317 411 2,000 1,000 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4875 ANIMAL CONTROL SERVICES 2,907 2,867 2,750 1,301 2,000 [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 : REVENUES347,022 517,615 421,750 396,083 407,500 [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 - - 262,532 56,787 264,270 [101] POLICE : GENERAL FUND:INTERNAL SERV/RECORDS & COMM : INFLOW : REVENUESTOTAL [101] GENERAL FUND:INTERNAL SERV/RECORDS & COMM : REVENUES- - 262,532 56,787 264,270 [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 - 45,088 75,000 100,000 75,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4406 SALE OF MAPS/PLANS/DOCUMENTS 300 165 300 300 300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4431 AMBULANCE -EMERGENCY SERVICES 1,361,076 1,413,999 1,800,000 1,900,000 1,900,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4432 AMBULANCE- GEMT REIMBURSEMENT 153,539 80,088 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4433 AMBULANCE-BAD DEBT RECOVERY - 352 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4435 COUNTY EMS REIMBURSEMENTS 16,875 16,875 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 3,998 4,895 4,000 1,200 2,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4451 FIRE PREVENTION FEES 29,671 42,501 35,000 35,510 20,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4841 CONTRIBUTIONS & SPONSORSHIPS - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4862 MSI FEES OTHER - 4,235 3,600 - 4,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4869 MISCELLANEOUS REVENUE 15,019 227,477 10,000 22,352 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4959 CPR FIRST AID CLASSES 585 1,825 100 - 1,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4968 IGT REIMBURSEMENT (FEDERAL) 1,351,303 1,884,238 1,800,000 2,111,702 1,800,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4969 FCC-TRAINING 5,522 4,091 5,000 5,000 5,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : REVENUES2,937,889 3,725,827 3,749,875 4,192,940 3,824,675 [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 - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : INFLOW : REVENUESTOTAL [101] GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : REVENUES- - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4215 BUILDING PERMITS 411,479 472,592 400,000 440,000 380,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4436 CODE ENFORCEMENT ABATEMENT FEES 2,700 4,700 2,500 650 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4441 ZONING & SUBDIVISION FEES 6,298 9,154 7,500 21,000 9,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4447 MITIGATION/MONITORING FEES 3,000 3,280 3,280 1,710 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4450 PLAN CHECK FEE-BLDG & SAFETY 258,560 290,781 200,000 125,000 125,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4451 FIRE PREVENTION FEES - - - 150 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4452 FINAL SITE PLAN INSPECTION - - - 1,560 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4453 MINOR DEVIATION FEE 4,370 5,828 4,500 6,254 4,500 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.

PAGE
102
144
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4455 SUBDIVISION INSPECTION FEE 21,376 14,780 10,000 11,100 10,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4830 SMIP-STRONG MOTION FEES - 78 - 795 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4831 SB1473-BUILDING PERMIT FEES - - - 60 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4869 MISCELLANEOUS REVENUE 81,239 1,706 1,000 56 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: PLANNING DIVISION : REVENUES789,022 802,899 628,780 608,335 533,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4562 WATER SERVICE/PENALTIES 3,094 3,235 3,100 2,867 3,100 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4869 MISCELLANEOUS REVENUE - - - 100 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-201-4869 MISCELLANEOUS REVENUE - 12,000 - 2,175 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-201-4879 TRANSFERS IN 511,501 521,664 - 593,450 600,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4810 RENTAL SANGER YOUTH CENTER 44,470 61,784 60,000 65,745 68,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4811 SYC UTILITY REIMB 19,996 20,454 19,000 32,269 30,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-901-4329 GRANT REVENUE - - 15,000 15,038 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 579,062 619,137 97,100 711,643 701,100 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4001 PROP TAX - SECURED CURRENT 1,988,125 1,962,621 1,966,742 2,188,197 2,150,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4002 PROP TAX - UNSECURED CURRENT 116,873 126,172 126,436 254,653 130,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4003 PROP TAX - PRIOR SECURED 373,938 400,079 400,919 136,535 136,798 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4004 PROP TAX - PRIOR UNSECURED - 4,607 4,617 590 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4005 PROP TAX - SUPPLEMENTAL SEC 60,986 90,489 90,679 59,983 50,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4006 PROP TAX - SUPPLEMENTAL UNSEC 5,857 7,868 7,884 8,280 8,500 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4105 SALES TAX 3,046,642 3,809,989 3,884,901 4,054,138 3,929,480 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4120 TRANSIENT OCCUPANCY TAX 9,403 12,508 10,000 12,092 12,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4130 UTILITY USERS TAX 1,712,167 1,916,101 1,823,000 2,149,071 2,000,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4135 UTILITY USERS TAX - WATER 123,498 133,183 120,285 149,662 150,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4150 FRANCHISE TAX/NATURAL GAS 175,847 188,040 175,000 200,000 200,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4151 FRANCHISE TAX/ELECTRICITY 145,252 107,986 140,000 206,545 210,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4152 FRANCHISE TAX/CABLE TV 101,051 123,448 140,000 103,211 100,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4154 FRANCHISE TAX/FEE DISPOSAL 168,522 182,323 180,000 187,200 234,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4160 BUSINESS LICENSE TAX 140,924 157,543 140,000 158,965 150,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4165 PROPERTY TRANSFER TAX 42,868 44,082 47,500 47,500 48,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4341 MOTOR VEHICLE IN LIEU OF TAX 2,826,288 2,981,088 3,000,000 2,967,609 2,950,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4382 IN LIEU PROPERTY TAX 250,000 250,100 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4403 PHOTOCOPY FEES 65 38 50 60 50 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4407 NSF CHARGE 288 180 250 156 150 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4801 INTEREST INCOME 81,289 215,235 448,034 448,034 446,308 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (13,674) 14,530 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 19,684 18,737 20,000 19,299 20,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4865 CASH SHORT/OVER 45 (113) - 60 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4869 MISCELLANEOUS REVENUE 14,529 39,144 4,000 31,249 10,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4879 TRANSFERS IN - 3,610,753 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4966 W/C REIMBURSEMENTS 62,292 88,612 50,000 7,721 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 11,452,759 16,485,342 12,780,298 13,390,810 12,935,286

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 53,977 55,229 21,000 21,000 21,000 # 101-001-101-5160 VACATION LEAVE BUY BACK - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5170 OTHER LEAVE BUY BACK - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5210 PERS EXPENSE 3,763 2,936 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5219 PERS OBLIGATION BOND 11,400 11,400 2,402 2,402 2,650 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5220 SOCIAL SECURITY 6,184 6,111 1,607 1,607 1,610 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5310 HEALTH INSURANCE 76,029 56,345 45,265 45,265 47,470 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5320 WORKERS COMPENSATION 6,157 6,311 5,315 5,315 5,690 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5340 EMPLOYEE ASSISTANCE PROGRAM 19 19 74 74 70 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5350 FITNESS PROGRAM 13 13 1,800 1,800 1,800 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5410 AUTO ALLOWANCE 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 971 360 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS 182,583 162,724 101,463 101,463 104,290 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6110 SUPPLIES 1,447 526 2,000 627 1,200 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6124 SUPPLIES-OTHER - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6240 SVCS-LEGAL COUNSEL 28,405 47,045 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6241 SERVICES-LEGAL LITIGATION 4,771 3,871 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6290 SVCS-PROFESSIONAL SERVICES 652 1,514 167,050 167,050 165,500 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6431 GENERAL LIABILITY PREMIUMS 3,300 - 15,098 15,098 16,110 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6432 PROPERTY PREMIUMS 800 - 7,608 7,608 7,950 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6434 FIDELITY AND SURETY PREMIUMS - - 40 40 40 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6437 COBRA EXPENSE 100 - 238 238 210 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6438 UNEMPLOYMENT INSURANCE 100 - 775 775 1,740 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6445 DISABILITY INSURANCE 1,300 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6446 LIFE INSURANCE - - 209 209 190 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6448 RISK MGT ADMIN 300 - 208 208 220 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6449 ERMA PERSONNEL INSURANCE 1,300 - 2,757 2,757 3,020 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6521 TELECOMMUNICATIONS REGULAR 4,668 5,869 3,000 4,044 - PAGE
103
145
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6730 TRAINING/WORKSHOPS/MEETINGS 22,806 40,090 34,800 21,049 21,500 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6830 MEMBERSHIPS-OTHER 20,480 18,001 19,553 15,516 18,700 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6940 MISCELLANEOUS-OTHER EXPENSE 500 500 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8322 COMPUTER HARDWARE 500 500 3,000 - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8440 CHARGES FOR INTERNAL ADMIN 23,400 23,400 136,761 136,761 136,761 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8483 UTILITY DISCOUNT CONTRIBUTION 68,850 75,930 78,810 78,810 82,110 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : OTHER CHARGES 183,677 217,248 471,907 450,790 455,251 [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-6290 SVCS-PROFESSIONAL SERVICES 58,500 74,218 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7111 FALLER PARK CONCESSION STAND 8,818 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7131 4-WAY LED SOLAR STOP SIGNS 7,721 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7141 RRFB LED FLASHING CROSSWALK 44,459 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7151 GREENWOOD PARK BASKETBALL COURT 5,644 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7171 DOWNTOWN REVITALIZATION - 13,399 86,601 17,830 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7181 KELLY PARK WALKING PATH 38,357 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7191 BOXING RING 20,510 1,000 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7130 VETERANS PARK - - 150,000 - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7201 ACADEMY & 8TH FLASHING BEACONS - 40,084 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-8420 SERVICES TO OTHER PROGRAMS - - 229,354 500 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-9100 TRANSFERS TO OTHER FUNDS - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: ONE TIME PROGRAMS : OTHER CHARGES184,009 128,702 465,954 18,330 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-020-901-6290 SVCS-PROFESSIONAL SERVICES - 101,209 - - - [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES - 101,209 - - - [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5110 DIRECT LABOR-REGULAR 123,858 162,228 174,973 174,973 281,380 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5120 DIRECT LABOR-PART TIME 233,209 247,035 160,000 160,000 102,600 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5130 OVERTIME 32,066 24,686 25,400 25,400 10,000 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5160 VACATION LEAVE BUY BACK 1,541 580 2,497 2,497 7,930 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5170 OTHER LEAVE BUY BACK - 3,102 2,129 2,129 1,100 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5210 PERS EXPENSE 13,766 12,907 15,187 15,187 48,290 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5219 PERS OBLIGATION BOND 25,234 25,234 17,671 17,671 35,420 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5220 SOCIAL SECURITY 29,619 33,051 21,234 21,234 29,380 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5310 HEALTH INSURANCE 36,703 48,801 85,117 85,117 99,710 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5320 WORKERS COMPENSATION 47,295 53,450 3,189 3,189 13,670 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM 62 85 19 19 20 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5350 FITNESS PROGRAM 41 57 1,080 1,080 1,080 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5410 AUTO ALLOWANCE - 121 - - - [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5411 CELL PHONE ALLOWANCE 145 216 1,440 1,440 1,440 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS 543,538 611,552 509,936 509,936 632,020 [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 196 66 28,500 28,500 26,700 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6124 SUPPLIES-OTHER 81,433 62,171 - 806 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6140 EQUIPTMENT (< $5000) - - 1,100 2,072 - [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 248 3,138 - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6290 SVCS-PROFESSIONAL SERVICES 45,839 39,437 33,130 33,130 32,500 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6332 FUEL-UNLEADED 4,551 780 6,100 6,100 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6415 MISC ADVERTISING - - 300 300 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6431 GENERAL LIABILITY PREMIUMS 8,200 - 3,891 3,891 3,670 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6432 PROPERTY PREMIUMS 1,900 - 1,961 1,961 1,810 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6434 FIDELITY AND SURETY PREMIUMS - - 10 10 10 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6437 COBRA EXPENSE - - 61 61 50 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6438 UNEMPLOYMENT INSURANCE 1,200 - 465 465 1,050 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6445 DISABILITY INSURANCE 1,000 - 3,475 3,475 3,680 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6446 LIFE INSURANCE - - 54 54 50 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6448 RISK MGT ADMIN 400 - 54 54 50 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6449 ERMA PERSONNEL INSURANCE - - 711 711 690 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6451 RENTAL-VEHICLES & EQUIPMENT 1,466 1,113 1,000 1,000 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6455 LOW/HIGH VEHICLE INSURANCE 900 - 3 3 10 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6521 TELECOMMUNICATIONS REGULAR 11,197 12,288 13,500 13,500 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6730 TRAINING/WORKSHOPS/MEETINGS (72) 328 2,500 2,500 4,050 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6920 FEES AND FILINGS - 840 850 850 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8310 PHOTOCOPY CHARGES 1,513 1,605 1,800 1,800 1,040 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8321 COMPUTER SOFTWARE 5,119 5,000 5,400 5,400 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8350 VEHICLE MAINTENANCE CHARGES 6,739 240 7,700 7,700 1,500 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8440 CHARGES FOR INTERNAL ADMIN 57,000 57,000 144,449 144,449 144,449 [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 - - - - - [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 SUPPLIES 228,830 184,006 257,013 258,791 221,309 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5110 DIRECT LABOR-REGULAR 23,310 41,814 47,166 47,166 49,530 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5120 DIRECT LABOR-PART TIME 11,831 - 17,550 17,550 17,550 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5130 OVERTIME 828 436 400 400 400 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5160 VACATION LEAVE BUY BACK - - 354 354 810 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5210 PERS EXPENSE 1,650 3,237 3,803 3,803 4,130 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5219 PERS OBLIGATION BOND 4,749 4,749 6,294 6,294 6,240 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5220 SOCIAL SECURITY 2,829 3,439 4,951 4,951 5,140 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5310 HEALTH INSURANCE 13,964 24,905 11,253 11,253 22,250 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5320 WORKERS COMPENSATION 4,329 4,577 1,063 1,063 2,900 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5340 EMPLOYEE ASSISTANCE PROGRAM 24 39 2 2 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5350 FITNESS PROGRAM 16 26 360 360 360 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5430 RECLASS OF SALARY - (22,010) (40,000) - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-9000 TRANSFERS OUT - (22,010) - (40,000) (41,578) [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS 63,531 39,201 53,195 53,195 67,742 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6110 SUPPLIES - - 3,000 3,000 7,500 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6124 SUPPLIES-OTHER 512 - - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6290 SVCS-PROFESSIONAL SERVICES - 3,740 5,110 5,110 - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6431 GENERAL LIABILITY PREMIUMS - - 310 310 450 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6432 PROPERTY PREMIUMS - - 156 156 230 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6434 FIDELITY AND SURETY PREMIUMS - - 1 1 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6437 COBRA EXPENSE - - 5 5 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6438 UNEMPLOYMENT INSURANCE - - 155 155 350 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6445 DISABILITY INSURANCE 500 - - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6446 LIFE INSURANCE - - 4 4 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6448 RISK MGT ADMIN - - 4 4 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6449 ERMA PERSONNEL INSURANCE - - 57 57 90 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-205-6290 SVCS-PROFESSIONAL SERVICES - 5,129 - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-8310 PHOTOCOPY CHARGES - - - - 520 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES 1,012 8,869 8,802 8,802 9,180 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY101-030-901-7230 MACHINERY & EQUIPMENT - 38,443 - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND : CAPITAL OUTLAY - 38,443 - - - [101] RECREATION - SENIOR CENTER : 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 2,035,534 2,482,123 2,742,806 2,742,806 2,775,380 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5120 DIRECT LABOR-PART TIME - 3,753 41,340 41,340 41,340 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5130 OVERTIME 294,468 287,922 296,500 296,500 260,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5160 VACATION LEAVE BUY BACK 24,969 16,746 66,886 66,886 66,230 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5170 OTHER LEAVE BUY BACK 168,655 194,459 126,253 126,253 134,980 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5210 PERS EXPENSE 271,552 280,036 395,294 395,294 589,370 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5219 PERS OBLIGATION BOND 421,903 421,903 368,905 368,905 349,320 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5220 SOCIAL SECURITY 209,272 226,345 212,987 212,987 215,480 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5310 HEALTH INSURANCE 653,912 690,855 794,632 794,632 895,430 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5320 WORKERS COMPENSATION 374,738 413,357 182,586 182,586 196,140 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 1,150 1,211 275 275 260 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5350 FITNESS PROGRAM 767 807 11,880 11,880 11,700 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5411 CELL PHONE ALLOWANCE 4,903 4,320 4,320 4,320 5,040 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5430 RECLASS OF SALARY EXPENDITURES - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5420 UNIFORM ALLOWANCE 46,354 44,462 42,250 42,250 43,750 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : WAGES AND BENEFITS4,508,175 5,068,297 5,286,915 5,286,915 5,584,420 [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 9,674 6,638 25,000 24,862 55,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6111 POSTAGE 94 5 700 40 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - 1,600 776 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6121 SUPPLIES-YOUTH SERVICES 595 60 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6122 SUPPLIES-SHOP AND FIELD 1,939 956 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6123 SUPPLIES-SAFETY 11,171 20,339 22,000 22,117 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6124 SUPPLIES-OTHER 6,143 25,069 - 3,432 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6125 SUPPLIES-JAIL - 18 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6128 SUPPLIES CRIME PREVENTION 193 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6129 CRIME SCENE MANAGEMENT 1,833 - 7,000 - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6140 EQUIPTMENT (< $5000) - - 2,100 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 - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6142 MINOR EQUIP-OFFICE 888 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6146 MINOR EQUIP-OTHER - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6215 ANIMAL CONTROL SERVICES 13,736 16,037 15,000 16,685 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6240 SVCS-LEGAL COUNSEL 5,387 12,157 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6290 SVCS-PROFESSIONAL SERVICES 125,958 174,053 103,295 84,467 187,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6291 CONTRACT DISPATCH SERVICES 428,634 429,743 451,100 429,040 450,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6292 DRUG/ALCOHOL TESTING 37,922 32,714 34,000 34,000 30,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6310 TIRES EXPENSE 19,539 12,519 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6332 FUEL-UNLEADED 123,800 151,346 145,000 132,353 150,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6420 PRINTING & BINDING 2,210 599 2,100 1,849 1,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6431 GENERAL LIABILITY PREMIUMS 69,800 - 56,409 56,409 66,870 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6432 PROPERTY PREMIUMS 17,000 - 28,425 28,425 32,990 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6434 FIDELITY AND SURETY PREMIUMS - - 151 151 150 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6437 COBRA EXPENSE - - 888 888 870 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6438 UNEMPLOYMENT INSURANCE 5,900 - 5,113 5,113 11,290 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6445 DISABILITY INSURANCE 800 - 40,830 40,830 44,970 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6446 LIFE INSURANCE - - 781 781 760 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6448 RISK MGT ADMIN 7,100 - 776 776 880 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6449 ERMA PERSONNEL INSURANCE 28,600 - 10,302 10,302 12,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6455 LOW/HIGH VEHICLE INSURANCE 17,600 - 41 41 40 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6510 UTILITY-ELECTRIC/GAS 56,496 36,765 51,879 56,879 63,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6521 TELECOMMUNICATIONS REGULAR 67,768 76,857 92,000 81,932 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6600 REPAIRS & MAINTENANCE - - 26,000 25,917 25,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS 22,598 7,664 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6620 R&M-EQUIPMENT 7,878 346 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 7,384 7,127 6,892 6,892 7,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6750 P.O.S.T. TRAINING 36,935 32,139 63,500 63,500 35,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6830 MEMBERSHIPS-OTHER 1,802 712 2,200 285 5,000 [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 5,375 5,343 6,000 3,746 5,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8322 COMPUTER HARDWARE - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8350 VEHICLE MAINTENANCE CHARGES 170,141 161,374 154,834 149,834 170,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8440 CHARGES FOR INTERNAL ADMIN 491,100 491,100 567,524 567,524 567,524 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : OTHER CHARGES1,804,426 1,701,682 1,923,439 1,851,944 1,938,344 [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 - 82,363 3,355 3,355 20,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : CAPITAL OUTLAY7,265 82,363 3,355 3,355 20,000 [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 - 54,988 83,336 83,336 93,260 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5130 OVERTIME - 7,053 7,200 7,200 10,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5160 VACATION LEAVE BUY BACK - 10 126 126 2,340 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5170 OTHER LEAVE BUY BACK - 1,757 - - 970 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5210 PERS EXPENSE - 5,488 8,942 8,942 13,960 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5219 PERS OBLIGATION BOND - - 11,121 11,121 11,740 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5220 SOCIAL SECURITY - 4,987 6,375 6,375 7,140 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5310 HEALTH INSURANCE - 14,809 12,595 12,595 13,200 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5320 WORKERS COMPENSATION - 9,093 5,980 5,980 6,400 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM - 27 27 27 20 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5350 FITNESS PROGRAM - 18 360 360 360 [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 BENEFITS101-040-201-6110 SUPPLIES - - 4,767 595 3,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6332 FUEL-UNLEADED - - 2,605 605 2,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6431 GENERAL LIABILITY PREMIUMS - - 5,500 5,500 4,990 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6432 PROPERTY PREMIUMS - - 2,772 2,772 2,460 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6434 FIDELITY AND SURETY PREMIUMS - - 15 15 20 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6437 COBRA EXPENSE - - 87 87 70 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6438 UNEMPLOYMENT INSURANCE - - 155 155 350 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6446 LIFE INSURANCE - - 76 76 60 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6448 RISK MGT ADMIN - - 76 76 70 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6449 ERMA PERSONNEL INSURANCE - - 1,005 1,005 940 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6290 SVCS-PROFESSIONAL SERVICES 398 - 104,248 - 89,420 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-7239 PATROL VEHICLES - - 3,666 2,666 - [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: INTERNAL SERV/RECORDS & COMM : SERVICES AND SUPPLIES398 99,730 262,532 151,111 264,270 [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 869,007 993,135 1,178,686 1,178,686 1,112,120 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5120 DIRECT LABOR-PART TIME (365) - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5130 OVERTIME 163,354 171,239 176,300 176,300 160,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5140 FLSA & ACTING PAY 4,512 7,064 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5160 VACATION LEAVE BUY BACK 7,380 22,415 24,587 24,587 121,210 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5170 OTHER LEAVE BUY BACK (351) 19,338 17,113 17,113 12,110 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5210 PERS EXPENSE 244,763 163,164 265,462 265,462 259,040 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5219 PERS OBLIGATION BOND 177,045 177,045 157,286 157,286 139,980 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5220 SOCIAL SECURITY 81,738 89,869 90,170 90,170 85,080 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5310 HEALTH INSURANCE 246,052 303,400 444,674 444,674 461,840 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5320 WORKERS COMPENSATION 200,042 210,139 137,737 137,737 144,770 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 437 533 73 73 60 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5350 FITNESS PROGRAM 247 329 5,490 5,490 5,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5411 CELL PHONE ALLOWANCE 362 360 360 360 180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5420 UNIFORM ALLOWANCE 6,150 7,500 5,400 5,400 6,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : WAGES AND BENEFITS2,000,375 2,165,531 2,503,337 2,503,337 2,508,090 [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 4,462 6,755 35,800 35,800 38,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6115 PUBLICATIONS/SUBSCRIPTIONS 702 726 400 1,001 1,055 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6124 SUPPLIES-OTHER 36,019 42,273 - (51) - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6130 UNIFORM EXPENSE 9,817 11,315 10,300 10,300 14,885 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6140 EQUIPTMENT (< $5000) - - 2,400 589 2,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6150 EQUIPTMENT (>=$5000) - - - - - PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6141 MINOR EQUIP-SMALL TOOLS 7,125 2,578 - 255 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6240 SVCS-LEGAL COUNSEL 519 3,003 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6241 SERVICES-LEGAL LITIGATION 53,360 14,233 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6290 SVCS-PROFESSIONAL SERVICES 43,821 49,279 56,075 44,042 29,830 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6332 FUEL-UNLEADED 18,227 24,190 24,400 3,610 - [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 5,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6420 PRINTING & BINDING - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6431 GENERAL LIABILITY PREMIUMS 28,500 - 14,939 14,939 13,260 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6432 PROPERTY PREMIUMS 6,900 - 7,528 7,528 6,540 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6434 FIDELITY AND SURETY PREMIUMS - - 40 40 30 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6437 COBRA EXPENSE 400 - 235 235 180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6438 UNEMPLOYMENT INSURANCE 2,500 - 2,363 2,363 5,210 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6445 DISABILITY INSURANCE 1,500 - 8,687 8,687 9,180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6446 LIFE INSURANCE - - 207 207 160 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6448 RISK MGT ADMIN 2,300 - 206 206 180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6449 ERMA PERSONNEL INSURANCE 11,700 - 2,728 2,728 2,480 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6455 LOW/HIGH VEHICLE INSURANCE 5,400 - 9 9 10 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6521 TELECOMMUNICATIONS REGULAR 30,121 33,954 33,000 33,000 16,240 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6600 REPAIRS & MAINTENANCE - - 15,100 5,000 10,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6620 R&M-EQUIPMENT 11,108 12,599 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6640 R&M-OTHER 1,288 8,581 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 5,363 4,988 6,100 5,000 4,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6830 MEMBERSHIPS-OTHER 1,474 1,445 2,200 3,239 3,070 [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 SUPPLIES101-050-101-8320 INFORMATION SYSTEMS 7,802 5,923 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8321 COMPUTER SOFTWARE - - 8,700 8,692 7,973 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8322 COMPUTER HARDWARE - - - - 3,450 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8350 VEHICLE MAINTENANCE CHARGES 64,058 98,025 80,000 80,000 100,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8440 CHARGES FOR INTERNAL ADMIN 268,600 268,600 344,259 344,259 344,259 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8310 PHOTOCOPY CHARGES 1,647 1,688 2,200 1,000 1,330 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : OTHER CHARGES626,572 590,154 658,974 613,775 619,322 [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 - 893 - [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 - 905,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : CAPITAL OUTLAY23,786 4,632 905,000 893 905,000 [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 77,057 185,485 201,873 201,873 255,640 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5120 DIRECT LABOR-PART TIME 2,979 18,150 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5130 OVERTIME 32,731 91,898 94,600 94,600 70,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5160 VACATION LEAVE BUY BACK - 283 3,205 3,205 19,110 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5170 OTHER LEAVE BUY BACK - 914 507 507 400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5210 PERS EXPENSE 5,935 14,245 39,031 39,031 47,260 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5219 PERS OBLIGATION BOND 15,699 15,699 32,194 32,194 32,180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5220 SOCIAL SECURITY 8,760 21,428 15,443 15,443 19,560 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5310 HEALTH INSURANCE 44,241 104,793 67,270 67,270 143,430 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5320 WORKERS COMPENSATION 18,462 48,823 55,812 55,812 59,670 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5340 EMPLOYEE ASSISTANCE PROGRAM 78 179 104 104 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5350 FITNESS PROGRAM 52 119 2,160 2,160 2,160 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5420 UNIFORM ALLOWANCE 3,188 4,041 1,800 1,800 1,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6130 UNIFORM EXPENSE 1,678 1,710 2,700 3,238 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6290 SVCS-PROFESSIONAL SERVICES 5,667 - 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 21,248 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6432 PROPERTY PREMIUMS - - 10,707 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 57 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6437 COBRA EXPENSE - - 334 334 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6438 UNEMPLOYMENT INSURANCE - - 930 930 2,090 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6446 LIFE INSURANCE - - 294 294 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6448 RISK MGT ADMIN - - 292 292 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6449 ERMA PERSONNEL INSURANCE - - 3,880 3,880 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-7210 BUILDINGS 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 3,000 3,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8210 BOND PRINCIPAL PAYMENT 139,538 145,000 150,000 150,000 155,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8211 BOND INTEREST EXPENSE 290,983 285,450 279,650 279,650 273,650 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8440 CHARGES FOR INTERNAL ADMIN - 142,725 62,564 62,564 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 CHARGES655,736 1,082,962 1,060,315 1,050,193 1,147,514 [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 369,748 436,535 472,382 472,382 518,210 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5120 DIRECT LABOR-PART TIME 25,212 36,919 35,500 35,500 36,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5130 OVERTIME 42,168 44,018 45,300 45,300 45,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5140 FLSA & ACTING PAY 2,454 2,849 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5160 VACATION LEAVE BUY BACK 5,575 4,561 7,111 7,111 46,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5170 OTHER LEAVE BUY BACK 7,809 1,858 7,431 7,431 5,730 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5210 PERS EXPENSE 77,181 66,543 107,044 107,044 134,430 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5219 PERS OBLIGATION BOND 75,330 75,330 66,635 66,635 65,230 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5220 SOCIAL SECURITY 38,776 39,178 38,853 38,853 42,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5310 HEALTH INSURANCE 133,203 146,667 165,588 165,588 207,650 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5320 WORKERS COMPENSATION 84,366 85,889 50,430 50,430 60,010 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5340 EMPLOYEE ASSISTANCE PROGRAM 237 255 76 76 130 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5350 FITNESS PROGRAM 158 170 2,430 2,430 2,520 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5411 CELL PHONE ALLOWANCE 362 360 360 360 180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5420 UNIFORM ALLOWANCE 2,500 2,500 1,800 1,800 1,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : WAGES AND BENEFITS865,080 943,632 1,000,941 1,000,941 1,165,590 [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 2,011 862 96,400 96,400 92,650 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6111 POSTAGE - - 100 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6124 SUPPLIES-OTHER 87,237 80,548 - 40 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6130 UNIFORM EXPENSE 1,913 1,565 5,200 5,200 5,200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6290 SVCS-PROFESSIONAL SERVICES 117,450 239,939 300,142 300,161 380,001 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6332 FUEL-UNLEADED 50,541 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 998 - 1,100 643 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6431 GENERAL LIABILITY PREMIUMS 20,300 - 15,673 15,673 31,780 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6432 PROPERTY PREMIUMS 5,000 - 7,898 7,898 15,680 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6434 FIDELITY AND SURETY PREMIUMS - - 42 42 70 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6437 COBRA EXPENSE 300 - 247 247 410 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6438 UNEMPLOYMENT INSURANCE 1,700 - 1,046 1,046 2,440 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6445 DISABILITY INSURANCE 1,000 - 4,344 4,344 4,590 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6446 LIFE INSURANCE - - 217 217 370 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6448 RISK MGT ADMIN 900 - 216 216 420 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6449 ERMA PERSONNEL INSURANCE 8,400 - 2,862 2,862 5,940 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6455 LOW/HIGH VEHICLE INSURANCE 1,400 - 4 4 10 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6521 TELECOMMUNICATIONS REGULAR 379 - 200 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6600 REPAIR & MAINTENANCE - - 7,000 1,500 20,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6640 R&M-OTHER 4,762 609 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6730 TRAINING/WORKSHOPS/MEETINGS 3,291 3,804 6,100 2,815 6,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8320 INFORMATION SYSTEMS 9,677 9,117 8,800 8,542 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8321 COMPUTER SOFTWARE - - - - 8,541 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8322 COMPUTER HARDWARE 561 39 1,600 1,093 1,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8350 VEHICLE MAINTENANCE CHARGES 44,262 87,342 55,600 55,600 56,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8440 CHARGES FOR INTERNAL ADMIN 122,200 122,200 102,641 102,641 102,641 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : OTHER CHARGES484,283 596,365 657,432 647,183 734,343 [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 29,230 123,032 213,815 213,815 222,970 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5120 DIRECT LABOR-PART TIME 5,743 1,175 9,600 9,600 9,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5160 VACATION LEAVE BUY BACK - 1,613 6,245 6,245 6,380 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5170 OTHER LEAVE BUY BACK - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5210 PERS EXPENSE 8,385 9,449 17,009 17,009 42,300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5219 PERS OBLIGATION BOND 12,623 12,623 28,532 28,532 28,070 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5220 SOCIAL SECURITY 2,747 9,722 17,091 17,091 17,800 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5310 HEALTH INSURANCE 6,040 35,459 29,721 29,721 53,850 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5320 WORKERS COMPENSATION 3,893 13,697 2,126 2,126 3,240 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5340 EMPLOYEE ASSISTANCE PROGRAM 11 59 44 44 40 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5350 FITNESS PROGRAM 7 39 720 720 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5411 CELL PHONE ALLOWANCE - - 720 720 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: PLANNING DIVISION : WAGES AND BENEFITS68,678 206,870 325,624 325,624 385,690 [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 2,221 1,679 3,944 3,944 2,900 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6111 POSTAGE 1,647 - 100 - 500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - - 783 - [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 4,676 269 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6240 SVCS-LEGAL COUNSEL 41,847 49,944 3,000 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6290 SVCS-PROFESSIONAL SERVICES 206,406 137,172 99,420 74,271 100,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6410 LEGAL ADVERTISING 39,330 29,788 35,000 20,394 45,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6431 GENERAL LIABILITY PREMIUMS 7,500 - 8,980 8,980 9,830 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6432 PROPERTY PREMIUMS 1,800 - 4,525 4,525 4,850 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6434 FIDELITY AND SURETY PREMIUMS - - 24 24 30 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6437 COBRA EXPENSE 200 - 141 141 130 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6438 UNEMPLOYMENT INSURANCE 200 - 310 310 700 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6445 DISABILITY INSURANCE 1,600 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6446 LIFE INSURANCE - - 124 124 120 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6448 RISK MGT ADMIN 200 - 124 124 130 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6449 ERMA PERSONNEL INSURANCE 3,000 - 1,640 1,640 1,840 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6521 TELECOMMUNICATIONS REGULAR 5,259 5,718 5,300 4,317 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6730 TRAINING/WORKSHOPS/MEETINGS 9,329 2,316 6,000 6,000 12,800 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6830 MEMBERSHIPS-OTHER - - - - 525 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6920 FEES AND FILINGS - - 22,514 51 11,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8310 PHOTOCOPY CHARGES 1,449 1,475 1,400 1,063 180 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8321 COMPUTER SOFTWARE - - - - 300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8322 COMPUTER HARDWARE - - - - 3,000 PAGE
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150
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8440 CHARGES FOR INTERNAL ADMIN 34,400 34,400 133,793 133,793 133,793 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: PLANNING DIVISION : OTHER CHARGES361,064 262,761 326,339 260,483 327,628 [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 60,111 115,385 269,008 269,008 258,740 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5120 DIRECT LABOR-PART TIME 57,289 46,033 18,283 18,283 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5130 OVERTIME - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5160 VACATION LEAVE BUY BACK - 1,613 1,846 1,846 3,330 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5170 OTHER LEAVE BUY BACK - - 3,783 3,783 1,890 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5210 PERS EXPENSE 12,931 8,801 23,097 23,097 21,330 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5219 PERS OBLIGATION BOND 5,579 5,579 45,706 45,706 32,570 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5220 SOCIAL SECURITY 9,259 12,821 21,978 21,978 19,800 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5310 HEALTH INSURANCE 25,395 47,943 88,475 88,475 84,530 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5320 WORKERS COMPENSATION 17,104 20,754 71,015 71,015 39,100 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5340 EMPLOYEE ASSISTANCE PROGRAM 38 78 59 59 60 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5350 FITNESS PROGRAM 25 52 2,160 2,160 1,440 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5411 CELL PHONE ALLOWANCE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: BUILDING DIVISION : WAGES AND BENEFITS187,730 259,056 545,409 545,409 462,790 [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 2,120 1,191 7,905 7,905 8,620 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6111 POSTAGE - - 300 - 1,300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6130 UNIFORM EXPENSE 2,178 - 2,404 2,404 2,400 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6142 MINOR EQUIP-OFFICE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6146 MINOR EQUIP-OTHER 285 216 1,600 119 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6240 SVCS-LEGAL COUNSEL 720 3,754 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6290 SVCS-PROFESSIONAL SERVICES 413,441 591,403 332,476 387,655 210,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6332 FUEL-UNLEADED 1,833 396 900 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6410 LEGAL ADVERTISING - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6431 GENERAL LIABILITY PREMIUMS 5,400 - 12,100 12,100 14,470 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6432 PROPERTY PREMIUMS 1,300 - 6,097 6,097 7,140 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6434 FIDELITY AND SURETY PREMIUMS - - 32 32 40 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6437 COBRA EXPENSE 400 - 190 190 190 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6438 UNEMPLOYMENT INSURANCE 1,000 - 930 930 1,390 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6445 DISABILITY INSURANCE 1,600 - 1,737 1,737 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6446 LIFE INSURANCE - - 168 168 170 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6448 RISK MGT ADMIN 800 - 166 166 200 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6449 ERMA PERSONNEL INSURANCE 2,300 - 2,210 2,210 2,710 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6455 LOW/HIGH VEHICLE INSURANCE 2,300 - 2 2 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6521 TELECOMMUNICATIONS REGULAR 5,052 6,020 5,600 4,580 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6730 TRAINING/WORKSHOPS/MEETINGS 2,037 1,117 29,580 29,580 6,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6740 MILEAGE REIMBURSEMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6830 MEMBERSHIPS-OTHER - - - - 430 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-7225 FLEET VEHICLE PURCHASES - - 80,000 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-7230 MACHINERY & EQUIPMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8310 PHOTOCOPY CHARGES - - - - 890 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8321 COMPUTER SOFTWARE 14,265 18,666 34,255 34,255 20,840 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8322 COMPUTER HARDWARE 2,507 - 9,910 9,910 8,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8350 VEHICLE MAINTENANCE CHARGES 4,660 2,461 2,500 1,801 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8440 CHARGES FOR INTERNAL ADMIN 53,000 53,000 108,319 108,319 108,319 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-9000 TRANSFERS OUT - - - - 16,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: BUILDING DIVISION : OTHER CHARGES517,196 678,224 639,381 610,161 410,209 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5110 DIRECT LABOR-REGULAR - - - - 115,530 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5120 DIRECT LABOR-PART TIME - - - - 18,290 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5130 OVERTIME - - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5160 VACATION LEAVE BUY BACK - - - - 340 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5170 OTHER LEAVE BUY BACK - - - - 190 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5210 PERS EXPENSE - - - - 10,960 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5219 PERS OBLIGATION BOND - - - - 14,550 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5220 SOCIAL SECURITY - - - - 10,240 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5310 HEALTH INSURANCE - - - - 58,120 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5320 WORKERS COMPENSATION - - - - 38,660 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5350 FITNESS PROGRAM - - - - 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5411 CELL PHONE ALLOWANCE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: CODE ENFORCEMENT DIVISION : WAGES AND BENEFITS- - - - 269,610 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6110 SUPPLIES - - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6111 POSTAGE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6130 UNIFORM EXPENSE - - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6142 MINOR EQUIP-OFFICE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6146 MINOR EQUIP-OTHER - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6240 SVCS-LEGAL COUNSEL - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6290 SVCS-PROFESSIONAL SERVICES - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6332 FUEL-UNLEADED - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6410 LEGAL ADVERTISING - - - - 5,000 PAGE
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151
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6431 GENERAL LIABILITY PREMIUMS - - - - 550 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6432 PROPERTY PREMIUMS - - - - 270 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6434 FIDELITY AND SURETY PREMIUMS - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6437 COBRA EXPENSE - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6438 UNEMPLOYMENT INSURANCE - - - - 700 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6445 DISABILITY INSURANCE - - - - 1,840 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6446 LIFE INSURANCE - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6448 RISK MGT ADMIN - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6449 ERMA PERSONNEL INSURANCE - - - - 110 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6455 LOW/HIGH VEHICLE INSURANCE - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6521 TELECOMMUNICATIONS REGULAR - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6730 TRAINING/WORKSHOPS/MEETINGS - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6740 MILEAGE REIMBURSEMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6830 MEMBERSHIPS-OTHER - - - - 400 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-7225 FLEET VEHICLE PURCHASES - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-7230 MACHINERY & EQUIPMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8310 PHOTOCOPY CHARGES - - - - 360 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8321 COMPUTER SOFTWARE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8322 COMPUTER HARDWARE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8350 VEHICLE MAINTENANCE CHARGES - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8440 CHARGES FOR INTERNAL ADMIN - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: CODE ENFORCEMENT DIVISION : OTHER CHARGES- - - - 13,280 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT 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 44,742 49,779 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5160 VACATION LEAVE BUY BACK - 2,735 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5210 PERS EXPENSE 5,149 3,823 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5219 PERS OBLIGATION BOND 9,115 9,115 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5220 SOCIAL SECURITY 3,544 4,139 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5310 HEALTH INSURANCE 10,241 10,240 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5320 WORKERS COMPENSATION 4,851 5,708 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5340 EMPLOYEE ASSISTANCE PROGRAM 15 15 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5350 FITNESS PROGRAM 10 10 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5411 CELL PHONE ALLOWANCE - - - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] ECONOMIC DEVELOPMENT DIVISION : WAGES AND BENEFITS77,667 85,565 - - - [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 40 - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6200 CONTRACTUAL SERVICES 73,333 73,334 - 20,001 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6290 SVCS-PROFESSIONAL SERVICES 33,725 7,751 55,000 27,691 80,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6445 DISABILITY INSURANCE 500 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6448 RISK MGT ADMIN 200 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6730 TRAINING/WORKSHOPS/MEETINGS 3,068 4,789 6,000 6,000 6,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6830 MEMBERSHIPS-OTHER - - - - 500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6940 MISCELLANEOUS-OTHER EXPENSE - - 30,000 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-8440 CHARGES FOR INTERNAL ADMIN 21,300 21,300 11,546 11,546 11,546 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OTHER CHARGES132,167 107,174 102,546 65,238 100,046 [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 - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND- ONE TIME : SERVICES AND SUPPLIES- - - - - [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 - - 250,115 250,115 333,080 [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 3,620 3,650 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5170 OTHER LEAVE BUY BACK - - 1,931 1,931 1,840 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5210 PERS EXPENSE - - 19,957 19,957 27,250 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5219 PERS OBLIGATION BOND - - 35,914 35,914 41,930 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5220 SOCIAL SECURITY - - 19,134 19,134 25,490 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5310 HEALTH INSURANCE - - 94,198 94,198 127,870 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5320 WORKERS COMPENSATION - - 3,189 3,189 4,550 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - 0 0 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5350 FITNESS PROGRAM - - 1,080 1,080 1,440 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5411 CELL PHONE ALLOWANCE - - 2,160 2,160 2,160 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6110 SUPPLIES - - 1,000 1,000 1,000 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6290 SVCS-PROFESSIONAL SERVICES - - 330 330 500 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6431 GENERAL LIABILITY PREMIUMS - - 72 72 140 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6432 PROPERTY PREMIUMS - - 36 36 70 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6434 FIDELITY AND SURETY PREMIUMS - - 0 0 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6437 COBRA EXPENSE - - 1 1 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6438 UNEMPLOYMENT INSURANCE - - 465 465 1,390 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6446 LIFE INSURANCE - - 1 1 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6448 RISK MGT ADMIN - - 1 1 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6449 ERMA PERSONNEL INSURANCE - - 13 13 30 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6730 TRAINING/WORKSHOPS/MEETINGS - - 500 1,000 1,000 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-8310 PHOTOCOPY CHARGES - - - - 5,320 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 87,253 87,253 87,253 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: ADMINISTRATION : WAGES AND BENEFITS- - 520,970 521,470 666,013 [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 273,927 290,161 491,515 491,515 314,110 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5130 OVERTIME 14,950 10,706 11,000 11,000 20,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5160 VACATION LEAVE BUY BACK 2,284 3,963 8,435 8,435 7,170 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5170 OTHER LEAVE BUY BACK - 729 4,100 4,100 6,940 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5210 PERS EXPENSE 35,957 30,159 80,035 80,035 66,610 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5219 PERS OBLIGATION BOND 55,808 55,808 58,265 58,265 39,540 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5220 SOCIAL SECURITY 21,902 23,153 37,601 37,601 24,030 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5310 HEALTH INSURANCE 107,069 108,221 166,840 166,840 113,710 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5320 WORKERS COMPENSATION 63,151 64,674 81,858 81,858 56,830 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5340 EMPLOYEE ASSISTANCE PROGRAM 187 189 79 79 80 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5350 FITNESS PROGRAM 124 127 3,492 3,492 1,800 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5411 CELL PHONE ALLOWANCE 284 288 - - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5430 RECLASS OF SALARY EXPENDITURES - - - - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6110 SUPPLIES - 186 57,500 36,141 61,650 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6122 SUPPLIES-SHOP AND FIELD 58,370 66,683 - 149 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6130 UNIFORM EXPENSE 8,274 10,883 9,900 9,900 9,840 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6240 SVCS-LEGAL COUNSEL 5,303 1,780 1,500 1,500 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6290 SVCS-PROFESSIONAL SERVICES 264,093 255,037 238,146 256,652 172,700 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6332 FUEL-UNLEADED 29,266 26,972 29,300 30,731 35,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6431 GENERAL LIABILITY PREMIUMS 12,200 - 16,284 16,284 18,860 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6432 PROPERTY PREMIUMS 2,300 - 8,206 8,206 9,300 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6434 FIDELITY AND SURETY PREMIUMS - - 44 44 50 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6437 COBRA EXPENSE 200 - 256 256 250 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6438 UNEMPLOYMENT INSURANCE 1,000 - 1,193 1,193 1,740 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6445 DISABILITY INSURANCE 2,700 - 14,768 14,768 15,600 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6446 LIFE INSURANCE - - 226 226 220 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6448 RISK MGT ADMIN 1,100 - 224 224 250 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6449 ERMA PERSONNEL INSURANCE 3,800 - 2,974 2,974 3,530 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6455 LOW/HIGH VEHICLE INSURANCE 3,000 - 15 15 20 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6510 UTILITY-ELECTRIC/GAS 26,156 21,518 26,251 27,709 29,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6521 TELECOMMUNICATIONS REGULAR 14,069 13,759 14,500 15,582 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6600 REPAIRS & MAINTENANCE - - 7,000 27,093 16,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6620 R&M-EQUIPMENT 1,130 8,695 - 130 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6730 TRAINING/WORKSHOPS/MEETINGS 83 167 500 3,000 4,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6740 MILEAGE REIMBURSEMENT - - - - - [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 BENEFITS101-070-201-8350 VEHICLE MAINTENANCE CHARGES 6,870 7,464 7,600 9,421 10,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-8440 CHARGES FOR INTERNAL ADMIN 77,800 77,800 151,576 151,576 151,576 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OTHER CHARGES1,093,386 1,079,173 1,531,183 1,556,994 1,190,406 [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 144,659 140,299 50,076 50,076 273,260 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5130 OVERTIME 6,763 6,070 6,200 6,200 8,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5160 VACATION LEAVE BUY BACK 1,218 2,168 1,403 1,403 4,810 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5170 OTHER LEAVE BUY BACK - 339 - - 90 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5210 PERS EXPENSE 16,755 13,131 4,032 4,032 62,900 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5219 PERS OBLIGATION BOND 29,472 29,472 6,523 6,523 34,400 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5220 SOCIAL SECURITY 11,266 11,127 3,831 3,831 20,910 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5310 HEALTH INSURANCE 61,106 56,920 11,135 11,135 119,930 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5320 WORKERS COMPENSATION 34,401 32,704 10,631 10,631 56,830 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5340 EMPLOYEE ASSISTANCE PROGRAM 108 100 100 100 180 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5350 FITNESS PROGRAM (363) 67 360 360 1,800 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5411 CELL PHONE ALLOWANCE 133 156 - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6110 SUPPLIES - - 23,000 13,839 41,470 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6122 SUPPLIES-SHOP AND FIELD 24,702 22,270 - 0 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6130 UNIFORM EXPENSE 3,280 1,985 2,100 3,300 1,230 [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 1,084 1,100 - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6290 SVCS-PROFESSIONAL SERVICES 71,835 111,478 120,110 142,831 118,400 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6332 FUEL-UNLEADED 3,489 5,009 5,000 5,000 5,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6431 GENERAL LIABILITY PREMIUMS 9,000 - 20,573 20,573 46,940 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6432 PROPERTY PREMIUMS 2,100 - 10,367 10,367 23,160 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6434 FIDELITY AND SURETY PREMIUMS - - 55 55 110 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6437 COBRA EXPENSE 200 - 324 324 610 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6438 UNEMPLOYMENT INSURANCE 600 - 155 155 1,740 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6445 DISABILITY INSURANCE 1,100 - - - 12,480 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6446 LIFE INSURANCE - - 285 285 540 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6448 RISK MGT ADMIN 700 - 283 283 620 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6449 ERMA PERSONNEL INSURANCE 3,300 - 3,757 3,757 8,780 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6455 LOW/HIGH VEHICLE INSURANCE 1,500 - - - 20 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6510 UTILITY-ELECTRIC/GAS 254,432 412,148 502,821 502,821 619,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6600 REPAIRS & MAINTENANCE - - 27,500 39,711 54,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6610 R&M-BUILDINGS & IMPROVEMENTS 4,227 2,706 - - - PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6620 R&M-EQUIPMENT 7,632 19,730 - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6630 R&M-GROUNDS & LANDSCAPING 3,500 4,950 - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6730 TRAINING/WORKSHOPS/MEETINGS - - - 1,000 500 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6740 MILEAGE REIMBURSEMENT - - - - - [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 1,705 2,411 2,500 2,731 2,500 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-8440 CHARGES FOR INTERNAL ADMIN 60,000 60,000 35,590 35,590 35,590 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: PARKS DIVISION : OTHER CHARGES760,010 936,323 849,810 876,912 1,555,800 [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 31,924 28,928 143,782 143,782 167,150 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5130 OVERTIME 1,016 - - - 10,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5160 VACATION LEAVE BUY BACK 707 1,477 3,564 3,564 4,090 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5170 OTHER LEAVE BUY BACK - 46 737 737 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5210 PERS EXPENSE 3,692 2,468 38,327 38,327 54,040 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5219 PERS OBLIGATION BOND 6,504 6,504 19,039 19,039 21,040 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5220 SOCIAL SECURITY 2,509 2,285 10,999 10,999 12,790 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5310 HEALTH INSURANCE 8,894 8,122 27,053 27,053 86,550 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5320 WORKERS COMPENSATION 5,912 4,218 24,451 24,451 34,100 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5340 EMPLOYEE ASSISTANCE PROGRAM 16 14 81 81 70 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5350 FITNESS PROGRAM 10 9 828 828 1,080 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5411 CELL PHONE ALLOWANCE 139 192 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6110 SUPPLIES - - 30,200 49,633 32,900 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6122 SUPPLIES-SHOP AND FIELD 35,482 40,640 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6124 SUPPLIES-OTHER 23,539 26,878 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6129 PLANT CHEMICALS - - 15,000 18,198 19,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6130 UNIFORM EXPENSE 4,493 3,844 3,800 3,800 3,690 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6290 SVCS-PROFESSIONAL SERVICES 45,074 53,744 40,755 43,387 21,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6332 FUEL-UNLEADED - - - - 10,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6431 GENERAL LIABILITY PREMIUMS 6,800 - 16,575 16,575 17,890 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6432 PROPERTY PREMIUMS 1,700 - 8,352 8,352 8,830 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6434 FIDELITY AND SURETY PREMIUMS - - 44 44 40 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6437 COBRA EXPENSE 100 - 261 261 240 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6438 UNEMPLOYMENT INSURANCE 300 - 356 356 1,050 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6445 DISABILITY INSURANCE 300 - - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6446 LIFE INSURANCE - - 230 230 210 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6448 RISK MGT ADMIN 600 - 228 228 240 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6449 ERMA PERSONNEL INSURANCE 2,700 - 3,027 3,027 3,350 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6455 LOW/HIGH VEHICLE INSURANCE 1,600 - - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6510 UTILITY-ELECTRIC/GAS 22,047 60,179 73,418 55,544 77,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6521 TELECOMMUNICATIONS REGULAR 1,736 1,964 1,700 2,769 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6600 REPAIRS & MAINTENANCE - - 212,500 164,500 155,800 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6610 R&M-BUILDINGS & IMPROVEMENTS 183,346 101,869 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6620 R&M-EQUIPMENT 5,618 5,586 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6730 TRAINING/WORKSHOPS/MEETINGS 212 174 500 621 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-8350 VEHICLE MAINTENANCE CHARGES 429 50 1,000 - 1,500 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-7413 COMMUNITY CENTER POOL REPAIR - - - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-8440 CHARGES FOR INTERNAL ADMIN 21,600 21,600 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: FACILITIES : OTHER CHARGES418,997 370,792 676,808 636,387 743,650 [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 - 40,000 - - 42,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-901-7225 FLEET VEHICLE PURCHASES - - 30,000 29,780 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-901-7230 MACHINERY & EQUIPMENT - 38,443 20,000 20,383 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7112 JFK PATH - - 14,000 13,663 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7301 SYC FACILITIES PROJECT - - 50,000 46,040 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7627 WATER WELL #19 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7700 SOMERSET PARK LAND ACQUISITION - - 575,000 811,755 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7701 PARKS & REC MASTER PLAN UPDATE - - 115,000 20,000 95,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - - 1,500,000 1,022 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7703 QUALITY/CALIFORNIA SEWER TRUNK EXTENSION - - 250,000 45,335 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: ONE TIME PROGRAM : CAPITAL OUTLAY- 78,443 2,554,000 987,978 137,000 [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6730 TRAINING/WORKSHOPS/MEETINGS - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6920 FEES AND FILINGS 338 79 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6940 MISCELLANEOUS-OTHER EXPENSE 1,600 (1) - - - [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 34,970 53,000 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8211 BOND INTEREST EXPENSE 73,928 35,749 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8251 KMART SALES TAX SHARING AGRMT - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-9120 CHARGE FOR INTERNAL ADMIN - - 744,438 332,975 557,177 [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : TRANSFERS 110,836 88,827 744,438 332,975 557,177 [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY101-090-101-7230 MACHINERY & EQUIPMENT - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND : CAPITAL OUTLAY - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-901-6290 SVCS-PROFESSIONAL SERVICES - 69,750 52,000 52,000 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES - 69,750 52,000 52,000 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [102] : RESTRICTED RESERVES FUND
[102] GENERAL FUND : RESTRICTED RESERVES FUND : INFLOW 102-020-101-4990 RESTRICTED RESERVE REQUIREMENT - - - - 4,494,382 TOTAL [102] RESTRICTED RESERVES FUND : REVENUES - - - - 4,494,382

INTERNAL SERVICE
[712] : ADMINISTRATION
[712] : ADMINISTRATION
BEGINNING BALANCE - 63,629 118,350 118,350 0 TOTAL REVENUE 3,404,765 3,404,206 5,712,809 5,301,346 5,516,902 TOTAL EXPENSE 3,341,136 3,349,484 5,831,160 5,419,696 5,516,902 REV. LESS EXP 63,629 54,721 (118,350) (118,350) - ENDING FUND BALANCE 63,629 118,350 0 0 0

REVENUE
[712] FINANCE : ADMINISTRATION : INFLOW : REVENUES
[712] FINANCE : ADMINISTRATION : INFLOW : REVENUES712-020-101-4605 INTERNAL SERVICES ADMINISTRATI 2,020,900 2,020,900 2,951,842 2,540,379 2,764,581 [712] FINANCE : ADMINISTRATION : INFLOW : REVENUES712-020-101-4620 COMPUTER SOFTWARE - - - - - [712] FINANCE : ADMINISTRATION : INFLOW : REVENUES712-020-401-4647 PERS OBLIGATION BOND 1,383,865 1,383,306 1,382,577 1,382,577 1,373,931 [712] FINANCE : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES 3,404,765 3,404,206 4,334,419 3,922,956 4,138,512 [712] FINANCE : ADMINISTRATION : INFLOW : REVENUES
[712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES712-005-101-4605 INTERNAL SERVICES ADMINISTRATI - - 496,178 496,178 496,178 [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - 496,178 496,178 496,178 [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES712-010-101-4605 INTERNAL SERVICES ADMINISTRATI - - 218,963 218,963 218,963 [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - 218,963 218,963 218,963 [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES [712] HR : ADMINISTRATION : INFLOW : REVENUES
[712] HR : ADMINISTRATION : INFLOW : REVENUES712-015-101-4605 INTERNAL SERVICES ADMINISTRATI - - 663,248 663,248 663,248 [712] HR : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - 663,248 663,248 663,248 [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 224,680 141,261 264,755 264,755 279,020 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5120 DIRECT LABOR-PART TIME 15,340 20,423 11,900 11,900 11,900 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5130 OVERTIME 83 366 500 500 500 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5160 VACATION LEAVE BUY BACK - 6,352 6,835 6,835 6,230 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5170 OTHER LEAVE BUY BACK - - 512 512 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5210 PERS EXPENSE 35,829 12,959 22,565 22,565 22,530 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5219 PERS OBLIGATION BOND (279) (341) 39,158 39,158 35,120 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5220 SOCIAL SECURITY 15,765 12,851 22,694 22,694 22,260 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5310 HEALTH INSURANCE 35,111 24,784 62,910 62,910 65,970 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5320 WORKERS COMPENSATION 28,874 19,380 1,860 1,860 3,130 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5340 EMPLOYEE ASSISTANCE PROGRAM 59 42 18 18 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5350 FITNESS PROGRAM 39 28 612 612 620 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5410 AUTO ALLOWANCE 4,766 2,789 5,640 5,640 5,520 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5411 CELL PHONE ALLOWANCE 1,079 759 1,224 1,224 1,230 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6110 SUPPLIES 2,139 1,297 1,000 1,716 850 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6115 PUBLICATIONS/SUBSCRIPTIONS 119 152 2,000 487 250 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6240 SVCS-LEGAL COUNSEL 580 4,846 - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6290 SVCS-PROFESSIONAL SERVICES 10,169 36,878 37,495 12,795 4,000 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6415 MISC ADVERTISING 855 703 300 - 300 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6420 PRINTING & BINDING 22,695 23,087 24,000 17,519 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6431 GENERAL LIABILITY PREMIUMS 10,400 - 3,602 3,602 490 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6432 PROPERTY PREMIUMS 2,600 - 1,815 1,815 240 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6434 FIDELITY AND SURETY PREMIUMS - - 10 10 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6437 COBRA EXPENSE - - 57 57 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6438 UNEMPLOYMENT INSURANCE 700 - 271 271 600 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6445 DISABILITY INSURANCE 2,100 - - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6446 LIFE INSURANCE - - 50 50 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6448 RISK MGT ADMIN - - 50 50 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6449 ERMA PERSONNEL INSURANCE 3,400 - 658 658 90 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.

This fund is the general fund restricted reserve. It is the policy of the City Council to maintain a General Fund Restricted Reserve for catastrophic events and emergency situations. The Restricted Reserve shall be 25% of the average prior three years’ total general fund expenditures less any expenditures related to a debt-funded capital improvement project. The General Fund Restricted Reserve may only be used for emergencies designated by a vote of four-fifths of the City Council and the reserve account cannot be used to fund or supplement regular operating expenses.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6521 TELECOMMUNICATIONS REGULAR 2,792 2,204 2,600 1,635 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6730 TRAINING/WORKSHOPS/MEETINGS 10,810 5,025 10,000 4,928 2,750 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6830 MEMBERSHIPS-OTHER 2,133 125 2,600 175 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8310 PHOTOCOPY CHARGES 1,516 1,708 1,300 1,287 470 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8322 COMPUTER HARDWARE - 10,983 3,400 - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8350 VEHICLE MAINTENANCE CHARGES - - 1,200 1,128 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : OTHER CHARGES 434,354 328,661 533,592 489,367 464,120 [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 101,139 8,246 - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-8321 COMPUTER SOFTWARE 6,085 1,040 - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-8322 HARDWARE ADDITIONS 3,287 - - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES 110,511 9,286 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5110 DIRECT LABOR-REGULAR 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 591 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5160 VACATION LEAVE BUY BACK 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 23,120 - - - - [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 12,765 561 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5310 HEALTH INSURANCE 38,355 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5320 WORKERS COMPENSATION 17,954 797 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5340 EMPLOYEE ASSISTANCE PROGRAM 65 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5350 FITNESS PROGRAM 43 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5411 CELL PHONE ALLOWANCE 724 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6110 SUPPLIES 1,830 162 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6115 PUBLICATIONS/SUBSCRIPTIONS 415 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6124 SUPPLIES-OTHER 504 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6142 MINOR EQUIP-OFFICE 1,442 95 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6240 SVCS-LEGAL COUNSEL 101,321 1,691 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6241 SERVICES-LEGAL LITIGATION 71 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6290 SVCS-PROFESSIONAL SERVICES 65,715 606 - 3,137 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6410 LEGAL ADVERTISING 2,161 2,832 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6431 GENERAL LIABILITY PREMIUMS 6,800 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6432 PROPERTY PREMIUMS 1,700 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6438 UNEMPLOYMENT INSURANCE 100 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6445 DISABILITY INSURANCE 1,600 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6448 RISK MGT ADMIN 500 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6449 ERMA PERSONNEL INSURANCE 2,800 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6521 TELECOMMUNICATIONS REGULAR 2,347 505 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6730 TRAINING/WORKSHOPS/MEETINGS 13,701 614 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6830 MEMBERSHIPS-OTHER 3,721 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-8322 COMPUTER HARDWARE 2,437 - - - - TOTAL [712] ADMINISTRATION : OTHER CHARGES 467,969 15,193 - 3,137 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5110 DIRECT LABOR-REGULAR - 175,815 91,585 91,585 40,900 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5120 DIRECT LABOR-TEMPORARY - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5130 OVERTIME - 267 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5160 VACATION LEAVE BUY BACK - 3,339 17,553 17,553 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5170 OTHER LEAVE BUY BACK - 138 512 512 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5210 PERS EXPENSE - 21,024 19,708 19,708 3,350 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5219 PERS OBLIGATION BOND - - 13,776 13,776 5,150 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5220 SOCIAL SECURITY - 13,774 7,006 7,006 3,130 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5310 HEALTH INSURANCE - 44,400 30,971 30,971 19,280 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5320 WORKERS COMPENSATION - 19,508 1,595 1,595 570 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5340 EMPLOYEE ASSISTANCE PROGRAM - 78 7 7 10 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5350 FITNESS PROGRAM - 52 540 540 180 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5411 CELL PHONE ALLOWANCE - 720 1,080 1,080 360 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6110 SUPPLIES - 1,209 4,700 4,696 5,000 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6115 PUBLICATIONS/SUBSCRIPTIONS - 622 400 257 400 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6124 SUPPLIES-OTHER - 863 - - - [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 - 602 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6240 SVCS-LEGAL COUNSEL - 32,529 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6241 SERVICES-LEGAL LITIGATION - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6290 SVCS-PROFESSIONAL SERVICES - 29,960 42,665 29,142 11,250 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6410 LEGAL ADVERTISING - 2,744 1,700 1,141 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6431 GENERAL LIABILITY PREMIUMS - - 1,496 1,496 1,250 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6432 PROPERTY PREMIUMS - - 754 754 620 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6434 FIDELITY AND SURETY PREMIUMS - - 4 4 10 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6437 COBRA EXPENSE - - 24 24 20 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6438 UNEMPLOYMENT INSURANCE - - 232 232 180 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6445 DISABILITY INSURANCE - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6446 LIFE INSURANCE - - 21 21 20 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6448 RISK MGT ADMIN - - 21 21 20 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6449 ERMA PERSONNEL INSURANCE - - 273 273 240 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6521 TELECOMMUNICATIONS REGULAR - 1,865 1,400 1,911 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6730 TRAINING/WORKSHOPS/MEETINGS - 27,686 3,000 423 3,500 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6830 MEMBERSHIPS-OTHER - 4,100 500 298 500 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-8310 PHOTOCOPY CHARGES - - - - 1,770 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-8322 COMPUTER HARDWARE - - 500 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-901-6290 SVCS-PROFESSIONAL SERVICES - - - 31,125 - TOTAL [712] ADMINISTRATION : OTHER CHARGES - 381,297 242,171 256,149 97,710 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5110 DIRECT LABOR-REGULAR - - 255,967 255,967 332,650 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5130 OVERTIME - - 1,200 1,200 - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5160 VACATION LEAVE BUY BACK - - 818 818 8,510 [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 20,454 27,110 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5219 PERS OBLIGATION BOND - - 36,593 36,593 41,870 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5220 SOCIAL SECURITY - - 19,581 19,581 25,450 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5310 HEALTH INSURANCE - - 100,203 100,203 121,280 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5320 WORKERS COMPENSATION - - 3,455 3,455 3,870 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - 50 50 130 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5350 FITNESS PROGRAM - - 1,224 1,224 1,230 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5410 AUTO ALLOWANCE - - 1,680 1,680 1,440 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5411 CELL PHONE ALLOWANCE - - 1,728 1,728 1,730 TOTAL [712] ADMINISTRATION : WAGES AND BENEFITS - - 442,953 442,953 565,270 [712] HR : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6110 SUPPLIES - - 7,200 2,789 3,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - 790 - 2,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6124 SUPPLIES-OTHER - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6140 EQUIPTMENT (< $5000) - - 8,000 2,740 2,500 [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 - - 457,936 511,228 400,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6241 SERVICES-LEGAL LITIGATION - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6290 SVCS-PROFESSIONAL SERVICES - - 16,757 12,890 25,600 [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 10,162 32,660 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6432 PROPERTY PREMIUMS - - 5,121 5,121 16,110 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6434 FIDELITY AND SURETY PREMIUMS - - 27 27 80 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6437 COBRA EXPENSE - - 160 160 430 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6438 UNEMPLOYMENT INSURANCE - - 504 504 1,190 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6445 DISABILITY INSURANCE - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6446 LIFE INSURANCE - - 141 141 380 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6448 RISK MGT ADMIN - - 140 140 430 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6449 ERMA PERSONNEL INSURANCE - - 1,856 1,856 6,110 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6453 RENTAL-OTHER - - - - 55,200 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6510 UTILITY-ELECTRIC/GAS - - 10,000 - 12,000 [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 6,890 - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6731 TUITION REIMBURSEMENT PROGRAM - - 15,000 - 12,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6732 EMPLOYEE ENGAGEMENT - - 10,600 10,741 8,800 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6733 PRE-EMPLOYMENT/RECRUITMENT EXPENSES - - - - 59,500 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6830 MEMBERSHIPS-OTHER - - 5,100 3,992 3,800 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-8310 PHOTOCOPY CHARGES - - - - 1,420 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-8322 COMPUTER HARDWARE - - - - - TOTAL [712] ADMINISTRATION : OTHER CHARGES - - 557,892 569,381 643,210 [712] HR : ADMINISTRATION : OUTFLOW : OTHER CHARGES # 712-015-901-6290 SVCS-PROFESSIONAL SERVICES - - 71,500 71,500 - [712] HR : ADMINISTRATION : OUTFLOW : OTHER CHARGES712-015-901-7001 RELOCATION PROJECT - - 90,000 17,550 - TOTAL [712] ADMINISTRATION : OTHER CHARGES - - 161,500 89,050 - [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5110 DIRECT LABOR-REGULAR 339,957 432,500 405,580 405,580 393,110 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5120 DIRECT LABOR-PART TIME 9,411 10,425 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5130 OVERTIME 654 568 1,200 1,200 2,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5160 VACATION LEAVE BUY BACK 6,299 8,005 10,919 10,919 9,980 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5170 OTHER LEAVE BUY BACK 1,807 - 1,452 1,452 500 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5210 PERS EXPENSE 36,317 34,156 43,439 43,439 32,100 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5219 PERS OBLIGATION BOND - - 56,441 56,441 49,480 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5220 SOCIAL SECURITY 27,701 34,307 31,027 31,027 30,080 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5310 HEALTH INSURANCE 106,910 125,538 133,091 133,091 125,870 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5320 WORKERS COMPENSATION 40,893 52,202 5,847 5,847 5,010 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5340 EMPLOYEE ASSISTANCE PROGRAM 181 220 242 242 160 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5350 FITNESS PROGRAM 121 147 1,944 1,944 1,590 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5410 AUTO ALLOWANCE - 242 1,680 1,680 1,440 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5411 CELL PHONE ALLOWANCE 1,302 1,152 1,728 1,728 1,730 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : WAGES AND BENEFITS 571,552 699,460 694,591 694,591 653,050 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [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 - - 156,125 156,125 160,980 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5120 DIRECT LABOR-PART TIME - - 34,230 34,230 34,230 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5130 OVERTIME - - - - 3,000 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5160 VACATION LEAVE BUY BACK - - 2,312 2,312 3,590 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5170 OTHER LEAVE BUY BACK - - 256 256 290 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5210 PERS EXPENSE - - 12,540 12,540 13,160 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5219 PERS OBLIGATION BOND - - 19,089 19,089 20,270 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5220 SOCIAL SECURITY - - 14,562 14,562 14,940 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5310 HEALTH INSURANCE - - 28,271 28,271 46,040 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5320 WORKERS COMPENSATION - - 3,189 3,189 6,840 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - 30 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5350 FITNESS PROGRAM - - 1,080 1,080 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 BENEFITS712-020-102-6110 SUPPLIES - - - - 13,000 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6111 POSTAGE - - - - 51,600 [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 BENEFITS712-020-102-6420 PRINTING & BINDING - - - - 60,000 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6431 GENERAL LIABILITY PREMIUMS - - - - 6,950 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6432 PROPERTY PREMIUMS - - - - 3,430 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6434 FIDELITY AND SURETY PREMIUMS - - - - 20 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6437 HEALTH INSURANCE EXPENSE - - - - 90 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6438 UNEMPLOYMENT INSURANCE - - 465 465 1,050 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6446 LIFE INSURANCE - - - - 80 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6448 RISK MGT ADMIN - - - - 100 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6449 ERMA PERSONNEL INSURANCE - - - - 1,300 [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 - - 272,449 272,119 442,070 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6110 SUPPLIES 6,968 8,366 8,000 5,332 8,100 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6111 POSTAGE 10,486 9,086 9,500 12,724 12,500 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6115 PUBLICATIONS/SUBSCRIPTIONS 30 190 600 35 230 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6230 SVCS-AUDITS 44,500 5,100 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6240 SVCS-LEGAL COUNSEL 14,194 16,799 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6290 SVCS-PROFESSIONAL SERVICES 119,017 234,490 892,104 717,104 445,300 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6420 PRINTING & BINDING 3,624 4,384 4,500 948 - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6431 GENERAL LIABILITY PREMIUMS 14,700 - 49,638 49,638 39,270 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6432 PROPERTY PREMIUMS 3,400 - 25,013 25,013 19,370 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6434 FIDELITY AND SURETY PREMIUMS - - 133 133 90 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6437 COBRA EXPENSE 300 - 781 781 510 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6438 UNEMPLOYMENT INSURANCE 700 - 852 852 1,530 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6445 DISABILITY INSURANCE 2,800 - - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6446 LIFE INSURANCE - - 688 688 450 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6448 RISK MGT ADMIN 1,100 - 683 683 520 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6449 ERMA PERSONNEL INSURANCE 5,400 - 9,065 9,065 7,340 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6453 RENTAL-OTHER 777 1,295 1,580 1,580 1,920 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6510 UTILITY-ELECTRIC/GAS 118,906 151,011 184,234 184,234 200,736 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6521 TELECOMMUNICATIONS REGULAR 7,999 14,595 15,000 15,000 - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6600 REPAIRS & MAINTENANCE - - 5,900 5,450 1,500 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6620 R&M-EQUIPMENT 1,010 920 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6730 TRAINING/WORKSHOPS/MEETINGS 2,130 6,785 8,900 8,580 1,500 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6740 MILEAGE REIMBURSEMENT 2,352 - - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6830 MEMBERSHIPS-OTHER 235 279 500 150 560 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6920 FEES AND FILINGS 1,556 - 28,820 560 29,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6940 MISCELLANEOUS-OTHER EXPENSE - - 100 - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8200 ADMIN FEES - - 2,250 2,250 2,250 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8210 BOND PRINCIPAL PAYMENT - - 53,000 53,000 53,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8211 BOND INTEREST EXPENSE - - 34,344 34,344 32,940 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8321 COMPUTER SOFTWARE 1,495 - 59,500 - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8310 PHOTOCOPY CHARGES 7,901 7,901 8,100 5,340 - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8322 COMPUTER HARDWARE 2,995 69 5,100 5,100 3,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-6290 SVCS-PROFESSIONAL SERVICES - 63,943 107,600 65,638 222,175 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-6521 TELECOMMUNICATIONS REGULAR - - - - 165,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8321 COMPUTER SOFTWARE - 4,458 19,850 13,399 26,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8322 COMPUTER HARDWARE - 2,610 4,350 - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8200 ADMIN FEES - - 2,750 2,750 2,750 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8210 PERS OBLIGATION BOND 950,000 955,000 960,000 960,000 960,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8211 PERS OBLIGATION BOND 432,174 428,306 422,577 422,577 413,931 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES 1,756,751 1,915,587 2,926,011 2,602,949 2,651,472 [721] : EQUIPMENT FUEL FUND
BEGINNING BALANCE 1,006 21,173 21,162 21,162 21,162 TOTAL REVENUE 263,388 275,600 250,000 250,000 250,000 TOTAL EXPENSE 243,220 275,612 250,000 250,000 250,000 REV. LESS EXP 20,167 (11) - - - ENDING FUND BALANCE 21,173 21,162 21,162 21,162 21,162 This fund is used to account for bulk gasoline purchases and consumption by City departments.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B)

REVENUE
[721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES721-020-101-4620 EQUIPMENT MAINTENANCE CHARGES 263,388 275,600 250,000 250,000 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES721-020-101-4801 OTHER REVENUE - - - - - [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES263,388 275,600 250,000 250,000 250,000

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 243,220 275,612 250,000 250,000 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [721] EQUIPMENT FUEL FUND : SERVICES AND SUPPLIES243,220 275,612 250,000 250,000 250,000 [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : OUTFLOW : SERVICES AND SUPPLIES [731] : RISK MANAGEMENT FUND
BEGINNING BALANCE (275,377) (3,117,818) (5,087,332) (5,087,332) (5,087,332) TOTAL REVENUE 702,800 8,679 5,282,622 5,414,875 6,460,207 TOTAL EXPENSE 3,545,242 1,978,192 5,282,622 5,414,875 6,460,207 REV. LESS EXP (2,842,442) (1,969,513) - - - ENDING FUND BALANCE (3,117,818) (5,087,332) (5,087,332) (5,087,332) (5,087,332)

REVENUE
[731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4641 LIABILITY INSURANCE CHARGES 353,300 - 635,320 635,320 776,092 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4643 DISABILITY INSURANCE 31,000 - 86,004 86,004 105,154 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4644 EMPLOYEE ASSISTANCE PROG CHGS - - 3,096 3,096 2,967 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4645 WORKERS COMPENSATION CHARGES - - 947,668 947,668 1,048,238 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4646 VISION INSURANCE - - 29,411 29,411 30,613 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4647 DENTAL INSURANCE - - 154,984 182,450 159,592 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4649 UNEMPLOYMENT INSURANCE 20,300 - 22,000 25,395 25,000 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4651 LIFE INSURANCE - - 8,800 10,524 8,800 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4652 LOW/HIGH VEHICLE INSURANCE 46,600 - 85 86,089 85 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4653 ERMA PERSONNEL INSURANCE 138,300 8,679 116,024 116,024 145,031 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4654 PROPERTY INSURANCE 84,300 - 320,140 320,140 382,854 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4656 RISK MGT ADMIN 24,100 - 8,742 8,742 10,209 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4657 HEALTH INSURANCE CHARGES 4,900 - 2,933,048 2,933,048 3,763,872 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4925 TRANSFER FROM OTHER FUNDS - - 17,300 30,963 1,700 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUESTOTAL [731] RISK MANAGEMENT FUND : REVENUES 702,800 8,679 5,282,622 5,414,875 6,460,207

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 3,582 14,470 15,600 29,263 - [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6431 GENERAL LIABILITY PREMIUMS 489,651 571,664 635,320 635,320 776,092 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6432 PROPERTY PREMIUMS 170,349 213,911 320,140 320,140 382,854 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6434 FIDELITY AND SURETY PREMIUMS 1,458 1,532 1,700 1,700 1,700 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6435 EMPLOYEE ASSISTANCE PROGRAM 2,732 2,632 3,096 3,096 2,967 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6436 WORKERS COMPENSATION PREMIUMS 972,935 871,460 947,668 947,668 1,048,238 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6437 COBRA EXPENSE 22,287 2,091 10,000 10,000 20,000 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6438 UNEMPLOYMENT INSURANCE 6,047 18,103 22,000 25,395 25,000 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6440 DIRECT CLAIMS EXPENSE (447,163) - - - - [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6441 HEALTH INS PREMIUM 2,040,675 (22,253) 2,923,048 2,923,048 3,743,872 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6443 DENTAL INSURANCE 87,808 89,527 154,984 182,450 159,592 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6444 VISION INSURANCE 22,505 21,389 29,411 29,411 30,613 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6445 DISABILITY INSURANCE 25,663 26,679 86,004 86,004 105,154 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6446 LIFE INSURANCE 8,649 10,169 8,800 10,524 8,800 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6448 RISK MGT ADMIN - - 8,742 8,742 10,209 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6449 ERMA PERSONNEL INSURANCE 77,405 82,971 116,024 116,024 145,031 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6455 LOW/HIGH VEHICLE INSURANCE 60,169 73,847 85 86,089 85 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS731-020-401-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6920 FEES AND FILINGS 489 - - - - [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [731] RISK MANAGEMENT FUND : SERVICES AND SUPPLIES3,545,242 1,978,192 5,282,622 5,414,875 6,460,207

ENTERPRISE FUND
[611] : WATER OPERATIONS FUND
[611] : WATER OPERATIONS FUND
[611] : WATER OPERATIONS FUND BEGINNING BALANCE 11,529,543 10,805,729 10,241,639 10,241,639 8,908,790 [611] : WATER OPERATIONS FUND TOTAL REVENUE 3,216,652 3,905,854 4,352,819 4,709,975 4,745,348 [611] : WATER OPERATIONS FUND TOTAL EXPENSE 3,940,466 4,469,943 6,511,239 6,042,823 6,008,536 REV. LESS EXP (723,814) (564,090) (2,158,420) (1,332,849) (1,263,188) [611] : WATER OPERATIONS FUND ENDING FUND BALANCE 10,805,729 10,241,639 8,083,219 8,908,790 7,645,602 [611] : WATER OPERATIONS FUND