Sanger City Council
June 27, 2025

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 6,471,340 TOTAL EXPENSE 3,545,242 1,978,192 5,282,622 5,414,875 6,471,340 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 30,713 [731] HR : RISK MANAGEMENT FUND : INFLOW : REVENUES731-020-401-4647 DENTAL INSURANCE - - 154,984 182,450 160,110 [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 3,774,387 [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 6,471,340

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 3,754,387 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6443 DENTAL INSURANCE 87,808 89,527 154,984 182,450 160,110 [731] HR : RISK MANAGEMENT FUND : OUTFLOW : SERVICES AND SUPPLIES731-020-401-6444 VISION INSURANCE 22,505 21,389 29,411 29,411 30,713 [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 This fund is used to account for the City's self-insured worker's compensation and liability programs.

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) [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 6,471,340

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 5,765,139 REV. LESS EXP (723,814) (564,090) (2,158,420) (1,332,849) (1,019,791) [611] : WATER OPERATIONS FUND ENDING FUND BALANCE 10,805,729 10,241,639 8,083,219 8,908,790 7,888,999 [611] : WATER OPERATIONS FUND

REVENUE
[611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4433 WATER FRONT FOOTAGE FEES 15,263 - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4550 SALES- RESIDENTIAL 2,080,663 2,333,184 2,566,502 2,566,502 2,669,163 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4551 SALES- COMMERCIAL 437,740 456,221 501,843 527,806 548,918 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4552 SALES- COMMERCIAL X 10,000 18,082 23,300 25,630 32,155 33,441 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4554 SALES- INDUSTRIAL 234,553 537,300 591,030 659,408 685,785 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4555 SALES- SPECIAL SCHOOLS 217,386 253,384 278,723 286,050 297,492 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4556 SALES- GOVERNMENT 2,463 2,610 2,871 2,684 2,792 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4557 SALES- HYDRANT METER 5,087 6,709 7,379 6,783 7,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4560 METER SERVICE/INSTALLATION 132 557 2,000 2,122 2,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4562 WATER SERVICE/PENALTIES 66,106 70,307 50,000 80,505 50,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4801 INTEREST INCOME 73,691 128,972 245,031 245,031 184,648 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (12,654) 12,605 - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4803 INTEREST ON DBCP FUND - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4823 WATER MAJOR FACILITIES FEE - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4833 WATER FILTRATION - - - 215,000 182,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4869 MISCELLANEOUS REVENUE 9,291 4,777 3,000 7,117 - [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES611-070-101-4883 UTILITY DISCOUNT CONTRIBUTION 68,850 75,930 78,810 78,810 82,110 [611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUESTOTAL [611] WATER OPERATIONS FUND : REVENUES 3,216,652 3,905,854 4,352,819 4,709,975 4,745,348

EXPENSE
[611] PUBLIC WORKS : WATER OPERATIONS FUND : INFLOW : REVENUES [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5110 DIRECT LABOR-REGULAR 155,955 256,934 272,040 272,040 339,960 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5120 DIRECT LABOR-PART TIME 9,688 10,832 - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5130 OVERTIME 23,352 24,438 25,100 25,100 24,300 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5160 VACATION LEAVE BUY BACK 3,256 8,396 1,834 1,834 5,750 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5170 OTHER LEAVE BUY BACK 119 228 153 153 3,890 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5210 PERS EXPENSE 23,737 22,137 37,664 37,664 50,890 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5211 PERS EXPENSE - GASB68 - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5219 PERS OBLIGATION BOND 31,773 31,773 42,268 42,268 42,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5220 SOCIAL SECURITY 14,790 23,179 20,811 20,811 26,010 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5310 HEALTH INSURANCE 52,799 93,701 58,811 58,811 145,300 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5320 WORKERS COMPENSATION 35,456 57,268 53,155 53,155 56,490 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5340 EMPLOYEE ASSISTANCE PROGRAM 90 160 714 714 700 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5350 FITNESS PROGRAM 60 107 1,800 1,800 1,800 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS611-070-401-5411 CELL PHONE ALLOWANCE 290 324 - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [611] WATER OPERATIONS FUND: WATER/ADMINISTRATION : WAGES AND BENEFITS351,365 529,477 514,350 514,350 697,590 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6110 SUPPLIES 486 865 45,500 72,940 96,150 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6111 POSTAGE 11,421 - 13,700 17,900 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6122 SUPPLIES-SHOP AND FIELD 38,567 83,300 - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6129 PLANT CHEMICALS 55,504 81,834 95,000 99,251 105,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6130 UNIFORM EXPENSE 2,157 2,643 3,500 4,056 6,150 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6132 LAB SAMPLING - - - - 95,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6240 SVCS-LEGAL COUNSEL 1,574 - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6290 SVCS-PROFESSIONAL SERVICES 263,020 253,273 194,250 289,532 104,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6332 FUEL-UNLEADED 13,731 10,555 16,100 10,297 16,100 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6420 PRINTING & BINDING 7,511 7,293 15,500 15,500 4,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6431 GENERAL LIABILITY PREMIUMS 38,900 - 146,473 146,473 181,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6432 PROPERTY PREMIUMS 9,400 - 73,808 73,808 89,540 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6434 FIDELITY AND SURETY PREMIUMS - - 392 392 400 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6437 COBRA EXPENSE 600 - 2,306 2,306 2,340 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6438 UNEMPLOYMENT INSURANCE 1,000 - 775 775 1,730 Accounts for the financial activity relative to construction, maintenance and repairs of the City's water delivery system.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6445 DISABILITY INSURANCE 3,000 - 2,606 2,606 3,680 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6446 LIFE INSURANCE - - 2,029 2,029 2,060 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6448 RISK MGT ADMIN 2,300 - 2,015 2,015 2,390 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6449 ERMA PERSONNEL INSURANCE 15,900 - 26,749 26,749 33,920 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6455 LOW/HIGH VEHICLE INSURANCE 4,800 - 3 3 10 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6510 UTILITY-ELECTRIC/GAS 575,354 642,091 781,037 878,939 1,040,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6521 TELECOMMUNICATIONS REGULAR 8,128 10,056 6,500 10,143 10,600 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6600 REPAIRS & MAINTENANCE - - 21,000 29,208 154,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6620 R&M-EQUIPMENT 10,504 13,730 - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6730 TRAINING/WORKSHOPS/MEETINGS 4,098 1,864 5,000 5,000 4,500 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6920 FEES AND FILINGS 301,423 160,242 301,700 170,916 171,100 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-6921 WATER PURCHASE - CID 694,703 1,433,459 1,426,700 1,426,628 1,225,963 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8110 TAXES IN LIEU 103,000 103,000 103,000 103,000 103,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8130 BAD DEBT EXPENSE - - 2,000 2,000 10,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8200 ADMIN FEES - - 7,540 7,540 2,250 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8210 BOND PRINCIPAL PAYMENT 44,181 120,000 120,000 120,000 125,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8211 BOND INTEREST EXPENSE 168,258 117,822 117,822 117,822 113,948 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8310 PHOTOCOPY CHARGES 188 190 300 317 200 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8321 COMPUTER SOFTWARE 71,919 8,773 54,400 55,322 71,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8322 COMPUTER HARDWARE - - 2,000 3,500 4,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8350 VEHICLE MAINTENANCE CHARGES 11,154 5,993 11,200 12,302 6,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8251 BOND ISSUANCE COSTS - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8550 DEPRECIATION EXPENSE - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES611-070-401-8440 CHARGES FOR INTERNAL ADMIN 227,600 227,600 559,018 559,018 559,018 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [611] WATER OPERATIONS FUND: WATER/ADMINISTRATION : OTHER CHARGES2,690,381 3,284,584 4,159,922 4,268,289 4,344,549 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7220 IMPROVEMENTS OTHER THAN BLDGS 613,621 167,464 478,900 250,754 296,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7202 WELL 28 - 6,108 100,000 6,651 25,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7205 STREET VALVE PROJECT - - 100,000 - 100,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7225 FLEET VEHICLE PURCHASES - 89,807 128,500 64,780 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7230 MACHINERY & EQUIPMENT 15,715 38,443 114,567 - 120,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7362 DBCP CARBON REPLC AT VAR LOC 160,139 - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7555 KELLY BASIN GROUNDWATER RECHARGE - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7556 GAC - - 215,000 215,000 182,000 [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7557 WELL REHABILITATION 109,245 354,060 700,000 723,000 - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-401-7558 WEST WATER GROUNDWATER RECHARGE - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-402-7291 WATER WELL- DBCP - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY611-070-402-7292 WELL DEVELOPMENT AND CONSTRUCTION - - - - - [611] PUBLIC WORKS : WATER OPERATIONS FUND: WATER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [611] WATER OPERATIONS FUND: WATER/PROVISION : CAPITAL OUTLAY898,720 655,882 1,836,967 1,260,185 723,000 [621] : SEWER OPERATIONS FUND
BEGINNING BALANCE 8,210,990 8,361,312 8,785,621 8,785,621 5,768,432 TOTAL REVENUE 5,152,728 6,611,122 6,374,562 6,236,178 6,090,985 TOTAL EXPENSE 5,002,406 6,186,813 11,060,726 9,253,367 8,854,936 REV. LESS EXP 150,323 424,309 (4,686,164) (3,017,189) (2,763,951) ENDING FUND BALANCE 8,361,312 8,785,621 4,099,458 5,768,432 3,004,481

REVENUE
[621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4550 SALES- RESIDENTIAL 3,003,461 3,130,743 2,650,000 2,778,139 2,778,140 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4551 SALES- COMMERCIAL 806,531 848,842 759,087 880,000 880,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4552 SALES- COMMERCIAL X 10,000 24,569 25,743 18,678 55,000 55,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4554 SALES- INDUSTRIAL 970,528 2,094,752 2,178,542 1,740,000 1,809,600 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4555 SALES- SPECIAL SCHOOLS 148,706 140,152 131,132 138,000 138,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4556 SALES- GOVERNMENT 584 548 536 400 400 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4562 WATER SERVICE/PENALTIES 95,868 98,119 89,747 98,000 98,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4801 INTEREST INCOME 113,947 238,693 542,839 542,839 327,845 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (17,614) 22,589 - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 5,600 5,600 4,000 3,800 4,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4824 SEWER FACILITIES FEES-AREA 1 - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4825 SEWER FACILITIES FEES-AREA 2 - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUES621-070-101-4869 MISCELLANEOUS REVENUE 547 5,340 - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND : INFLOW : REVENUESTOTAL [621] SEWER OPERATIONS FUND : REVENUES 5,152,728 6,611,122 6,374,562 6,236,178 6,090,985

EXPENSE
[621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5110 DIRECT LABOR-REGULAR 495,877 573,648 537,762 537,762 627,390 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5120 DIRECT LABOR-PART TIME 13,895 11,147 - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5130 OVERTIME 20,187 27,195 28,000 28,000 30,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5160 VACATION LEAVE BUY BACK 1,518 7,441 7,234 7,234 11,050 Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5170 OTHER LEAVE BUY BACK 119 796 8,034 8,034 14,050 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5210 PERS EXPENSE 68,676 57,864 73,934 73,934 96,050 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5219 PERS OBLIGATION BOND 101,026 101,026 78,068 78,068 78,420 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5220 SOCIAL SECURITY 40,282 47,329 41,139 41,139 48,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5310 HEALTH INSURANCE 169,659 203,457 97,586 97,586 160,700 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5320 WORKERS COMPENSATION 115,528 132,452 95,678 95,678 101,670 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5340 EMPLOYEE ASSISTANCE PROGRAM 291 347 931 931 870 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5350 FITNESS PROGRAM 194 232 3,240 3,240 3,240 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS621-070-501-5411 CELL PHONE ALLOWANCE 290 324 - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [621] SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : WAGES AND BENEFITS1,027,542 1,163,259 971,606 971,606 1,171,440 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6110 SUPPLIES 21 254 67,100 12,939 37,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6111 POSTAGE 19,881 - 19,600 17,900 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6122 SUPPLIES-SHOP AND FIELD 56,098 37,230 - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6123 SUPPLIES-SAFETY 1,327 - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6128 PERMIT SAMPLING 40,197 32,528 37,400 38,343 45,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6129 PLANT CHEMICALS 75,263 17,609 84,200 1,934 72,200 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6130 UNIFORM EXPENSE 6,712 6,405 6,600 9,500 11,070 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6131 LAB SUPPLIES 2,602 2,837 4,300 4,300 4,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6140 EQUIPTMENT (< $5000) - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6150 EQUIPTMENT (>=$5000) - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6141 MINOR EQUIP-SMALL TOOLS - 2,740 2,500 12,000 10,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6290 SVCS-PROFESSIONAL SERVICES 193,556 154,183 200,085 137,538 385,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6332 FUEL-UNLEADED 13,946 15,967 13,000 15,092 17,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6420 PRINTING & BINDING 8,039 11,398 17,900 22,052 2,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6431 GENERAL LIABILITY PREMIUMS 58,800 - 191,018 - 225,840 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6432 PROPERTY PREMIUMS 14,200 - 96,255 - 111,410 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6434 FIDELITY AND SURETY PREMIUMS - - 511 - 500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6437 COBRA EXPENSE 900 - 3,007 - 2,910 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6438 UNEMPLOYMENT INSURANCE 1,500 - 1,394 - 3,110 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6445 DISABILITY INSURANCE 4,600 - 9,556 - 9,180 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6446 LIFE INSURANCE - - 2,646 - 2,570 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6448 RISK MGT ADMIN 2,000 - 2,628 - 2,980 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6449 ERMA PERSONNEL INSURANCE 24,400 - 34,884 - 42,210 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6455 LOW/HIGH VEHICLE INSURANCE 4,800 - 9 - 10 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6510 UTILITY-ELECTRIC/GAS 818,171 791,076 953,228 1,135,000 1,221,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6521 TELECOMMUNICATIONS REGULAR 4,070 4,184 3,400 6,200 6,280 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6600 REPAIRS & MAINTENANCE - - 976,667 829,052 450,750 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6610 R&M-BUILDINGS & IMPROVEMENTS 179 30,975 - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6620 R&M-EQUIPMENT 254,814 382,917 - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6630 R&M-GROUNDS & LANDSCAPING - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6730 TRAINING/WORKSHOPS/MEETINGS 4,018 3,293 5,800 4,500 4,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6740 MILEAGE REIMBURSEMENT 429 177 1,000 1,000 1,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6830 MEMBERSHIPS-OTHER 202 329 29,205 32,815 33,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6920 FEES AND FILINGS 129,658 98,838 156,200 101,103 100,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-6940 MISCELLANEOUS-OTHER EXPENSE 71 - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8110 TAXES IN LIEU 103,000 103,000 103,000 103,000 103,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8130 BAD DEBT EXPENSE - - 2,000 - 10,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8200 ADMIN FEES - - 4,500 9,000 4,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8210 BOND PRINCIPAL PAYMENT 131,358 195,000 195,000 195,000 244,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8211 BOND INTEREST EXPENSE 283,158 182,425 182,425 182,425 176,653 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8220 LEASE PRINCIPAL PAYMENT 752,685 780,000 840,000 840,000 855,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8221 LEASE INTEREST EXPENSE 379,960 357,688 243,918 244,422 225,858 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8310 PHOTOCOPY CHARGES 1,222 1,221 1,300 907 1,210 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8321 COMPUTER SOFTWARE 539 1,200 361,100 7,026 405,500 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8322 COMPUTER HARDWARE - 692 - 213 1,200 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8350 VEHICLE MAINTENANCE CHARGES 17,483 2,821 28,200 3,426 12,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8251 BOND ISSUANCE COSTS - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8261 BOND AMORTIZATION EXPENSE - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8550 DEPRECIATION EXPENSE - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES621-070-501-8440 CHARGES FOR INTERNAL ADMIN 321,900 321,900 484,146 484,146 484,146 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [621] SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OTHER CHARGES3,731,760 3,538,887 5,365,683 4,450,834 5,325,086 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7225 FLEET VEHICLE PURCHASES - 44,970 128,500 25,708 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7230 MACHINERY & EQUIPMENT 209,216 460,101 484,067 262,619 325,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7563 NORTH/GREENWOOD LIFT STATION RECONST 33,888 819,770 750,000 183,591 566,409 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7564 MUSCAT SEWER MAIN-GREENWOOD TO BETHEL - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7565 SOMERSET PARK DEVELOPMENT - - - - - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7800 WWTF - ANAEROBIC DIGESTER CLEANING PROJECT - - 260,000 260,000 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7801 WWTF - TREATMENT AUGMENTATION - 159,826 470,600 470,600 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7802 NORTH SLUDGE HEATER - - 97,861 98,000 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7803 HEADWORKS GRIT REMOVAL - - 762,000 762,000 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7804 BYPASS LINE DOM & IND - - 310,000 310,000 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7805 SSMH NORTH & GREENWOOD MH - - 107,000 - 107,000 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7806 HEADWORKS - DOMESTIC - - 250,000 250,000 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7807 PRIMARY EFFLUENT PUMP REHAB - - 633,410 633,410 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7808 CLARIFIER #2 REHAB - - 470,000 470,000 - [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7809 WWTF - ANAEROBIC DIGESTER DOME REHAB - - - - 650,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7810 THICKENER CLARIFIER REHAB - - - - 410,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY621-070-501-7900 WWTF - PROJECTS - - - 105,000 300,000 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [621] SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : CAPITAL OUTLAY243,103 1,484,667 4,723,437 3,830,928 2,358,409 [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [631] : DISPOSAL OPERATIONS FUND
BEGINNING BALANCE 2,429,858 2,574,653 2,785,621 2,785,621 2,431,273 TOTAL REVENUE 3,114,235 3,301,772 3,386,224 2,067,879 3,958,346 TOTAL EXPENSE 2,969,440 3,090,804 3,496,573 2,422,227 3,996,757 REV. LESS EXP 144,795 210,968 (110,349) (354,348) (38,411) ENDING FUND BALANCE 2,574,653 2,785,621 2,675,272 2,431,273 2,392,862

REVENUE
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4550 SALES- RESIDENTIAL 1,910,599 1,990,801 2,000,000 1,174,039 2,388,048 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4551 SALES- COMMERCIAL 668,554 721,604 722,000 426,899 973,392 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4552 SALES- COMMERCIAL X 10,000 2,427 1,023 1,500 482 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4554 SALES- INDUSTRIAL 4,701 2,147 2,000 1,431 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4555 SALES- SPECIAL SCHOOLS 9,344 3,112 9,700 1,815 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4556 SALES- GOVERNMENT 2,297 2,369 2,400 1,382 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4562 WATER SERVICE/PENALTIES 66,714 65,339 60,000 38,186 72,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4591 RECYCLE FEES 267,110 276,400 275,000 162,571 274,644 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4592 DISPOSAL SPECIAL PICK-UP 1,950 2,870 2,585 2,115 2,500 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4593 SALES- STREET SWEEPING 114,612 118,630 118,000 69,534 118,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4594 COMPOSTING FEES 3,780 4,300 4,000 2,900 2,500 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4595 DISPOSAL OTHER SERVICE FEES 400 450 400 100 400 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4596 GARBAGE CANS 9,020 7,310 5,000 10,070 5,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4597 RECYCLE FEE REBATE 13,671 13,453 13,400 8,805 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4801 INTEREST INCOME 38,380 81,135 167,239 167,239 119,862 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (6,608) 7,548 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4823 DISPOSAL-MAJOR FACILITIES FEES - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4868 GRANT REVENUE - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES631-070-101-4869 MISCELLANEOUS REVENUE 7,282 3,282 3,000 311 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUESTOTAL [631] DISPOSAL OPERATIONS FUND : REVENUES 3,114,235 3,301,772 3,386,224 2,067,879 3,958,346

EXPENSE
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5110 DIRECT LABOR-REGULAR 123,479 157,900 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5130 OVERTIME 3,267 2,775 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5160 VACATION LEAVE BUY BACK 810 2,349 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5170 OTHER LEAVE BUY BACK 119 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5210 PERS EXPENSE 16,739 16,680 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5211 PERS EXPENSE - GASB68 - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5219 PERS OBLIGATION BOND 25,157 25,157 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5220 SOCIAL SECURITY 10,211 12,963 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5310 HEALTH INSURANCE 45,687 56,949 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5320 WORKERS COMPENSATION 23,108 27,547 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5340 EMPLOYEE ASSISTANCE PROGRAM 70 88 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5350 FITNESS PROGRAM 47 58 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS631-070-601-5411 CELL PHONE ALLOWANCE 169 240 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : WAGES AND BENEFITS248,863 302,705 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6110 SUPPLIES - - 2,000 416 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6111 POSTAGE 10,998 582 83,400 17,900 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6122 SUPPLIES-SHOP AND FIELD 731 1,871 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6130 UNIFORM EXPENSE 5,859 7,056 4,700 3,972 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6290 SVCS-PROFESSIONAL SERVICES 89,181 104,285 104,700 125,316 128,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6295 DISPOSAL CONTRACT SERVICES 2,178,385 2,294,372 2,480,000 1,567,651 3,150,600 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6332 FUEL-UNLEADED 5,752 2,308 - 1,222 5,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6420 PRINTING & BINDING 4,766 6,290 15,400 15,400 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6431 GENERAL LIABILITY PREMIUMS 36,400 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6432 PROPERTY PREMIUMS 8,600 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6437 COBRA EXPENSE 600 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6445 DISABILITY INSURANCE 1,200 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6448 RISK MGT ADMIN 2,000 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6449 ERMA PERSONNEL INSURANCE 13,500 - - - - Accounts for activities related to refuse collections, street sweeping and recycling services.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6510 UTILITY-ELECTRIC/GAS 132 262 319 12,551 19,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6521 TELECOMMUNICATIONS REGULAR 1,783 1,926 2,000 1,632 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6600 REPAIRS & MAINTENANCE - - 10,000 3,680 10,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6730 TRAINING/WORKSHOPS/MEETINGS 83 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6920 FEES AND FILINGS 5,045 - 66,200 - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-6921 PROCUREMENT SB1383 - - 70,000 23,927 70,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8110 TAXES IN LIEU 44,100 44,100 44,100 44,100 44,100 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8111 COMMERCIAL FRANCHISE FEES 168,522 182,323 175,000 188,569 189,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8112 RECYCLE REBATE FEES 13,671 13,453 8,000 8,805 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8130 BAD DEBT EXPENSE - - 2,000 - 10,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8310 PHOTOCOPY CHARGES 169 169 200 200 170 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8440 CHARGES FOR INTERNAL ADMIN 129,100 129,100 366,887 366,887 366,887 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES631-070-601-8550 DEPRECIATION EXPENSE - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OTHER CHARGES2,720,577 2,788,099 3,434,906 2,382,227 3,996,757 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY631-070-601-7230 MACHINERY & EQUIPMENT - - 61,667 40,000 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : CAPITAL OUTLAY- - 61,667 40,000 -

SPECIAL REVENUE FUNDS
[202] : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL
BEGINNING BALANCE 513,536 610,249 713,791 713,791 785,277 TOTAL REVENUE 96,714 103,542 123,791 84,402 111,236 TOTAL EXPENSE - - 3,566 12,916 3,566
REV. LESS EXP 96,714 103,542 120,225 71,486 107,670 ENDING FUND BALANCE 610,249 713,791 834,015 785,277 892,947

REVENUE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4129 SALES TAX/PEDESTRIAN/TRAILS RURAL 91,727 90,823 90,513 51,125 90,500 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4801 INTEREST INCOME 5,705 11,476 33,278 33,278 20,736 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES202-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (719) 1,243 - - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUESTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : REVENUES96,714 103,542 123,791 84,402 111,236 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES

EXPENSE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY202-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 3,566 3,566 3,566 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY202-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED - - - 9,350 - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : CAPITAL OUTLAY- - - 9,350 - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [203] : MEASURE C EXT-BICYCLE FACILITIES
BEGINNING BALANCE 148,821 173,050 199,160 199,160 219,340 TOTAL REVENUE 24,229 26,110 31,742 21,964 28,294 TOTAL EXPENSE - - 6,785 1,785 43,785
REV. LESS EXP 24,229 26,110 24,957 20,180 (15,491) ENDING FUND BALANCE 173,050 199,160 224,117 219,340 203,849

REVENUE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4128 SALES TAX/BICYCLE FACILITIES 22,796 22,528 22,457 12,679 22,500 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4801 INTEREST INCOME 1,640 3,231 9,285 9,285 5,794 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES203-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (207) 351 - - - [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUESTOTAL [203] MEASURE C EXT-BICYCLE FACILITIES : REVENUES24,229 26,110 31,742 21,964 28,294 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES

EXPENSE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY203-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 1,785 1,785 1,785 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - 5,000 - 42,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : CAPITAL OUTLAY- - 5,000 - 42,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [204] : URBAN & MULTIBNFT DROUGHT RELIEF GRANT
TOTAL REVENUE 74,513 1,002,686 2,300,000 293,171 1,000,000 This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities.

Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) TOTAL EXPENSE 85,103 1,029,269 2,300,000 293,171 1,000,000 REV. LESS EXP (10,590) (26,583) - - -

REVENUE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES204-070-101-4329 GRANT REVENUE 74,513 1,002,686 2,300,000 293,171 1,000,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUESTOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : REVENUES74,513 1,002,686 2,300,000 293,171 1,000,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES

EXPENSE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY204-070-101-7246 WELL #22 85,103 1,029,269 2,300,000 293,171 1,000,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : CAPITAL OUTLAY85,103 1,029,269 2,300,000 293,171 1,000,000 [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY [206] : MEASURE C EXT-ADA
BEGINNING BALANCE 35,746 50,062 64,942 64,942 74,906 TOTAL REVENUE 14,316 14,881 17,504 11,329 16,535 TOTAL EXPENSE - - 1,366 1,366 1,366 REV. LESS EXP 14,316 14,881 16,138 9,963 15,169 ENDING FUND BALANCE 50,062 64,942 81,080 74,906 90,075

REVENUE
[206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4126 SALES TAX/ADA COMPLIANCE 13,935 13,781 14,475 8,301 14,500 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4801 INTEREST INCOME 432 993 3,029 3,029 2,035 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (52) 106 - - - [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUESTOTAL [206] MEASURE C EXT-ADA : REVENUES 14,316 14,881 17,504 11,329 16,535 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES206-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 1,366 1,366 1,366 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUESTOTAL [206] MEASURE C EXT-ADA : REVENUES - - 1,366 1,366 1,366 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [207] : MEASURE C EXT-STREET
BEGINNING BALANCE 1,375,724 1,700,293 1,538,525 1,538,525 1,617,289 TOTAL REVENUE 434,119 457,038 485,298 319,104 459,914 TOTAL EXPENSE 109,550 618,807 1,694,867 240,340 1,569,348 REV. LESS EXP 324,569 (161,769) (1,209,568) 78,765 (1,109,434) ENDING FUND BALANCE 1,700,293 1,538,525 328,956 1,617,289 507,855

REVENUE
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4125 SALES TAX/STREET MAINTENANCE 419,253 414,620 413,578 247,384 416,500 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4801 INTEREST INCOME 17,624 38,635 71,720 71,720 43,414 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES207-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (2,759) 3,782 - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUESTOTAL [207] MEASURE C EXT-STREET : REVENUES 434,119 457,038 485,298 319,104 459,914 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES

EXPENSE
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS 24,974 - 50,000 88 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7535 K ST RECN-ANNADALE/EDGAR & ALMOND/FALLER 8,130 600,373 66,018 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7553 14TH-P TO SANGER & EDGAR-P TO ACADEMY 54,920 - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7554 STREET SEALING PROJECT 8,970 1,480 - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7585 J STREET - ANNADALE TO EDGAR AVE - 5,363 235,000 190,787 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE - - 50,000 - 150,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET - 11,591 850,000 22,157 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE 3,915 - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD 5,241 - 100,000 - 385,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 1,655 - 115,000 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL 1,745 - 89,500 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED - - 50,000 - 135,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - - 80,000 17,959 775,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7652 FALLER AVE - ALMOND TO ANNADALE - - - - 40,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-7653 4TH STREET - ACADEMY TO O ST - - - - 25,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY207-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 9,348 9,348 9,348 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [207] MEASURE C EXT-STREET:CIP : CAPITAL OUTLAY109,550 618,807 1,694,867 240,340 1,569,348 This fund is used for the American Disability Act compliance for street construction and maintenance including curb cuts and ramps to remove barriers, as well as other transportation services. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [208] : MEASURE S DISTRICT SALES TAX
BEGINNING BALANCE 2,749,004 2,438,131 2,792,780 2,792,780 2,441,297 TOTAL REVENUE 3,324,595 2,995,918 3,684,285 3,985,020 3,769,646 TOTAL EXPENSE 3,635,468 2,641,269 4,954,367 4,336,502 5,332,033 REV LESS EXP (310,874) 354,649 (1,270,083) (351,482) (1,562,387) ENDING FUND BALANCE 2,438,131 2,792,780 1,522,697 2,441,297 878,910

REVENUE
[208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4105 SALES TAX 3,303,954 2,943,187 3,543,300 3,844,035 3,666,476 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4801 INTEREST INCOME 24,391 47,897 140,985 140,985 103,170 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (3,750) 4,834 - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUESTOTAL [208] MEASURE S DISTRICT SALES TAX : REVENUES3,324,595 2,995,918 3,684,285 3,985,020 3,769,646 [208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES

EXPENSE
[208] POLICE : MEASURE S DISTRICT SALES TAX : INFLOW : REVENUES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5110 DIRECT LABOR-REGULAR 478,067 436,336 656,540 656,540 748,460 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5111 MEAS S 206,400 - 206,400 206,400 - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5120 DIRECT LABOR-PART TIME 325 363 3,600 3,600 3,600 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5130 OVERTIME 104,923 112,020 115,300 115,300 100,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5160 VACATION LEAVE BUY BACK 9,560 14,105 12,964 12,964 17,220 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5170 OTHER LEAVE BUY BACK 64,030 37,350 24,200 24,200 45,550 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5210 PERS EXPENSE 56,000 47,758 82,137 82,137 186,730 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5219 PERS OBLIGATION BOND 97,398 97,398 87,610 87,610 93,560 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5220 SOCIAL SECURITY 51,152 46,476 50,501 50,501 57,540 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5310 HEALTH INSURANCE 133,219 117,564 202,680 202,680 302,860 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5320 WORKERS COMPENSATION 91,675 83,163 47,839 47,839 51,200 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 227 204 86 86 110 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5350 FITNESS PROGRAM 152 136 2,880 2,880 2,880 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5411 CELL PHONE ALLOWANCE 1,384 900 720 720 1,440 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-040-101-5420 UNIFORM ALLOWANCE 10,500 9,000 11,750 11,750 12,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITSTOTAL [208] MEASURE S DISTRICT SALES TAX : WAGES AND BENEFITS1,305,013 1,002,774 1,505,207 1,505,207 1,623,150 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6110 SUPPLIES - - - - 85,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6123 SUPPLIES-SAFETY 22,909 16,358 62,000 222 - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6124 SUPPLIES-OTHER 3,782 1,874 15,100 19,548 - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6126 SUPPLIES-RESERVE PROGRAM 340 - 10,500 10,500 - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM - - 2,700 - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6147 PATROL CAR UNIT EQUIPMENT 5,260 - 2,100 - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6245 GANG INTERVENTION/PREVENTION 100,000 100,000 100,000 100,000 100,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6290 SVCS-PROFESSIONAL SERVICES 24,673 760 18,780 4,999 5,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6420 PRINTING & BINDING 225 8,569 500 3,385 500 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6431 GENERAL LIABILITY PREMIUMS 11,200 - 17,548 17,548 26,410 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6432 PROPERTY PREMIUMS 1,400 - 8,843 8,843 13,030 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6434 FIDELITY AND SURETY PREMIUMS - - 47 47 60 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6437 COBRA EXPENSE 400 - 276 276 350 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6438 UNEMPLOYMENT INSURANCE 1,200 - 1,239 1,239 2,760 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6445 DISABILITY INSURANCE 300 - - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6446 LIFE INSURANCE - - 243 243 300 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6448 RISK MGT ADMIN 900 - 241 241 350 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6449 ERMA PERSONNEL INSURANCE 4,600 - 3,205 3,205 4,940 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6455 LOW/HIGH VEHICLE INSURANCE 1,900 - - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS 32,127 43,269 50,000 50,000 100,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 582 49 32,800 2,310 15,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6750 P.O.S.T. TRAINING 24,780 45,640 22,000 22,347 22,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-040-101-6755 K-9 TRAINING 14,478 9,855 7,900 7,040 8,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : SERVICES AND SUPPLIES251,056 226,374 356,023 251,994 383,700 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7225 FLEET VEHICLE PURCHASES - - - - 90,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7230 MACHINERY & EQUIPMENT 4,852 - 20,000 (4,600) 20,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7231 REPACE FIREARMS AND HOLSTERS 45,905 12,028 29,095 - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7239 PATROL VEHICLES 88,064 98,159 328,093 591,269 225,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7241 SURVEILLANCE CAMERAS 67,500 81,088 184,000 179,305 180,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7242 RADIOS 11,155 - - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7243 TASERS 19,553 - 19,000 11,172 - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7244 MDC 70,484 - - - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-7245 BWC AND STORAGE 82,770 74,143 60,000 58,547 150,000 This fund is used to account for the 3/4 cent sales tax imposed by the City to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/ Intervention services and and youth development.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8280 GASB 87 LEASE PRINCIPAL - 11,730 17,000 17,000 20,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8281 GASB 87 LEASE INTEREST - - 1,000 1,000 1,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8321 COMPUTER SOFTWARE 2,752 - 13,300 - - [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8322 COMPUTER HARDWARE - 3,600 13,000 13,000 113,000 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-040-101-8440 CHARGES FOR INTERNAL ADMIN - - 129,765 129,765 129,765 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAYTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES393,034 280,749 814,253 996,459 928,765 [208] POLICE : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5110 DIRECT LABOR-REGULAR 457,858 399,689 468,023 468,023 682,620 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5111 MEAS S 171,000 - 171,000 171,000 - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5120 DIRECT LABOR-PART TIME 325 363 3,600 3,600 3,600 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5130 OVERTIME 97,260 100,034 103,000 103,000 90,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5140 FLSA & ACTING PAY 4,150 3,899 - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5160 VACATION LEAVE BUY BACK 4,521 9,082 9,858 9,858 135,440 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5170 OTHER LEAVE BUY BACK 2,915 14,983 27,892 27,892 36,230 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5210 PERS EXPENSE 73,410 91,607 145,684 145,684 219,460 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5219 PERS OBLIGATION BOND 93,281 93,281 62,454 62,454 85,330 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5220 SOCIAL SECURITY 42,816 39,457 36,079 36,079 52,500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5310 HEALTH INSURANCE 157,252 88,800 185,478 185,478 265,690 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5320 WORKERS COMPENSATION 98,905 90,649 46,510 46,510 69,560 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 268 156 37 37 30 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5350 FITNESS PROGRAM 171 78 1,800 1,800 2,520 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS208-050-101-5420 UNIFORM ALLOWANCE 3,866 1,800 2,250 2,250 3,150 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITSTOTAL [208] MEASURE S DISTRICT SALES TAX : WAGES AND BENEFITS1,207,998 933,878 1,263,666 1,263,666 1,646,130 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : WAGES AND BENEFITS [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6110 SUPPLIES - - - - 22,500 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6124 SUPPLIES-OTHER 26,279 15,989 38,881 38,881 - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6130 UNIFORM EXPENSE 2,249 1,488 2,000 2,000 4,268 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6290 SVCS-PROFESSIONAL SERVICES 4,725 2,816 55,150 4,224 50,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6420 PRINTING & BINDING 225 8,569 500 3,385 - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6431 GENERAL LIABILITY PREMIUMS 4,700 - 7,639 7,639 7,510 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6432 PROPERTY PREMIUMS 2,100 - 3,849 3,849 3,710 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6434 FIDELITY AND SURETY PREMIUMS - - 20 20 20 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6437 COBRA EXPENSE 200 - 120 120 100 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6438 UNEMPLOYMENT INSURANCE 400 - 775 775 2,420 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6445 DISABILITY INSURANCE 100 - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6446 LIFE INSURANCE - - 106 106 90 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6448 RISK MGT ADMIN 600 - 105 105 100 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6449 ERMA PERSONNEL INSURANCE 3,000 - 1,395 1,395 1,410 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6455 LOW/HIGH VEHICLE INSURANCE 1,400 - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 38,146 45,145 70,000 28,306 50,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8230 FLEET VEHICLE LOAN PRINCIPAL - - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8231 FLEETY VEHICLE LOAN INTEREST - - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8321 COMPUTER SOFTWARE 3,472 720 13,300 2,400 3,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8322 COMPUTER HARDWARE 1,735 318 90,000 29,018 3,600 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8440 CHARGES FOR INTERNAL ADMIN - - 109,560 109,560 109,560 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES208-050-101-8350 VEHICLE MAINTENANCE CHARGES - 40,425 7,800 1,513 - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIESTOTAL [208] MEASURE S DISTRICT SALES TAX : OTHER CHARGES89,330 115,471 401,199 233,295 258,288 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7230 MACHINERY & EQUIPMENT 149,059 66,073 123,019 85,881 142,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7235 FIRE TRUCK - - 150,000 - 150,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7236 AMBULANCE - - 200,000 - 200,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7237 BREATHING AP 239,978 - 21,000 - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7238 COMMAND VEHICLES - - 120,000 - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7239 CARDIAC MONITORS - 15,951 - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY208-050-101-7245 NOTEBOOKS - - - - - [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAYTOTAL [208] MEASURE S DISTRICT SALES TAX : CAPITAL OUTLAY389,037 82,024 614,019 85,881 492,000 [208] FIRE AND EMERGENCY SERVICES : MEASURE S DISTRICT SALES TAX : OUTFLOW : CAPITAL OUTLAY [211] : GAS TAX FUND
BEGINNING BALANCE 262,654 604,119 761,769 761,769 811,732 TOTAL REVENUE 1,259,945 1,303,811 1,495,657 1,475,962 1,482,965 TOTAL EXPENSE 918,479 1,146,162 2,423,502 1,425,999 1,579,502 REV LESS EXP 341,466 157,649 (927,846) 49,963 (96,538) ENDING FUND BALANCE 604,119 761,769 (166,077) 811,732 715,194

REVENUE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4330 STATE GAS TAX-2105 151,287 146,208 167,761 163,349 169,159 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4331 STATE GAS TAX-2106 83,936 80,976 89,590 90,639 89,818 This fund is used to account receipts and expenditures of monies approportioned to the City under the Streets and Highways Code Sections 2105, 2106, 2107, and 2107.5 of the State of California PAGE
126
218
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4332 STATE GAS TAX-2107 206,180 198,422 228,782 216,180 230,864 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4333 STATE GAS TAX-2107.5 6,000 6,000 6,000 6,000 6,000 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4334 STATE GAS TAX-2103 216,606 227,568 250,727 246,996 241,823 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4339 STATE GAS TAX-RMRA 586,857 617,023 688,332 688,332 697,190 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4801 INTEREST INCOME 9,760 25,173 64,465 64,465 48,111 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES211-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (681) 2,441 - - - [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUESTOTAL [211] GAS TAX FUND : REVENUES 1,259,945 1,303,811 1,495,657 1,475,962 1,482,965 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES

EXPENSE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-5430 RECLASS OF SALARY EXPENDITURES - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-6955 STREET EXPENDITURES - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7538 LYON AVE RECON - 9TH ST TO WEBSTER AVE - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7539 2021 STREET SEALING PROJECT - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-7543 CHERRY AVE RECONST - BETHEL TO GREENWOOD - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY211-070-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-9000 TRANSFERS OUT 511,501 521,664 600,000 593,450 600,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER 85,284 - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7441 O ST RECON - 10TH TO NORTH 268,138 - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7553 14TH STREET - P ST TO SANGER AVE & EDGAR - 455,309 615,000 101,646 - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7554 STREET SEALING PROJECT - 156,882 850,000 716,400 - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7585 J STREET - ANNADALE TO EDGAR AVE 20,270 - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7638 N STREET- 9TH TO ANNADALE - - 344,000 - 965,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET 33,287 12,306 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS211-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 14,502 14,502 14,502 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITSTOTAL [211] GAS TAX FUND: CIP : CAPITAL OUTLAY 918,479 1,146,162 2,423,502 1,425,999 1,579,502 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [212] : LOCAL TDA ART 8 STREETS
BEGINNING BALANCE 2,147,492 1,130,284 (49,051) (49,051) (521,597) TOTAL REVENUE 12,177 16,686 1,167,747 2,221 1,000,000 TOTAL EXPENSE 1,029,384 1,196,022 2,128,019 474,766 2,332,000 REV. LESS EXP (1,017,207) (1,179,336) (960,272) (472,545) (1,332,000) ENDING FUND BALANCE 1,130,284 (49,051) (1,009,324) (521,597) (1,853,597)

REVENUE
[212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4123 TDA/LTF ART 8 - - 1,165,526 - 1,000,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4801 INTEREST INCOME 16,443 15,386 2,221 2,221 - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES212-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (4,267) 1,300 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUESTOTAL [212] LOCAL TDA ART 8 STREETS : REVENUES 12,177 16,686 1,167,747 2,221 1,000,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES

EXPENSE
[212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7371 SIDEWALK REPAIR/REPLAC AT VAR LOCATIONS 91,849 35,280 60,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7536 K ST RECON - 5TH ST TO 10TH ST - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS - - 20,000 - 20,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT 15,502 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7527 SIDEWALK GAP CLOSURE PROJECT 4,948 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7540 N ST RECON - 5TH ST TO 9TH ST 867,119 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7551 7TH - LYON TO HAWLEY; LYON AVE - JENSEN - 364,205 35,795 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7552 4TH STREET - GREENWOOD TO WEST - 409,032 40,968 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7586 5TH STREET - L STREET TO J STREET 29,813 3,460 490,000 448,959 - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE 20,154 - - 3,421 - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - - 750,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - - - - 638,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - - - - 600,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY - 44,786 180,000 3,503 565,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT - 33,956 210,000 7,210 - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV - 21,513 120,000 1,100 325,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7638 N STREET- 9TH TO ANNADALE - 53,762 30,000 7,703 - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7639 BREHLER AVE - 7TH TO 9TH; WEBSTER AVE - 27,453 50,000 744 75,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7641 BETHEL AND ANNADALE TRAFFIC SIGNAL MODIF - 101,288 141,256 2,128 - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - 101,288 - - 36,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7648 BETHEL AVE - ANNADALE TO NORTH AVE - - - - 22,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7649 GREENWOOD & JENSEN INTRSCTN IMPROV PROJ - - - - 19,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY212-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 32,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [212] LOCAL TDA ART 8 STREETS: CIP : CAPITAL OUTLAY1,029,384 1,196,022 2,128,019 474,766 2,332,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY This fund is used for the construction and maintenance of the street system of the City. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [213] : LOCAL TDA ART 3 PED/BIC

BEGINNING BALANCE - - - -
TOTAL REVENUE - - 30,466 - 30,000
TOTAL EXPENSE - - - - 60,000
REV. LESS EXP - - 30,466 - (30,000)
ENDING FUND BALANCE - - 30,466 - (30,000)

REVENUE
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4121 TDA/LTF ART 3 - - 30,466 - 30,000 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4801 INTEREST INCOME - - - - - [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUESTOTAL [213] LOCAL TDA ART 3 PED/BIC : REVENUES - - 30,466 - 30,000 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES

EXPENSE
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [213] : LOCAL TDA ART 3 PED/BIC : OUTFLOW
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES213-070-101-7371 STREET PROJECTS VARIOUS LOCATIONS - - - - 60,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [212] LOCAL TDA ART 8 STREETS: CIP : CAPITAL OUTLAY- - - - 60,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY [215] : MEASURE C - STREET MAINTENANCE

BEGINNING BALANCE - - - -

TOTAL REVENUE - - - - -

TOTAL EXPENSE - - - - -
REV. LESS EXP - - - - -

ENDING FUND BALANCE - - - - -

REVENUE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES215-070-101-4125 SALES TAX/MEAS C-STREET MAINT - - - - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [215] MEASURE C - STREET MAINTENANCE : REVENUES - - - - - [216] : MEASURE C EXTENSION-FLEXIBLE
BEGINNING BALANCE 576,069 859,633 767,851 767,851 996,267 TOTAL REVENUE 412,331 418,729 435,055 275,035 429,699 TOTAL EXPENSE 128,767 510,512 468,349 46,619 1,158,885 REV. LESS EXP 283,564 (91,782) (33,294) 228,416 (729,186) ENDING FUND BALANCE 859,633 767,851 734,557 996,267 267,081

REVENUE
[216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4127 SALES TAX/FLEXIBLE FUNDING 405,319 400,839 399,103 239,084 402,000 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4801 INTEREST INCOME 8,197 16,538 35,952 35,952 27,699 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (1,185) 1,352 - - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE : REVENUES412,331 418,729 435,055 275,035 429,699 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES

EXPENSE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-6290 SVCS-PROFESSIONAL SERVICES 51,267 40,536 104,464 4,348 50,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7505 MS4 PERMITTING 16,550 13,240 25,000 10,920 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7542 8TH ST RECON - L ST TO FALLER AVE - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7550 HILL RECON - CHRUCH TO WEST 16,719 429,819 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7551 7TH - LYON TO HAWLEY & JENSEN TO WEBSTER 12,683 1,415 - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7552 4TH STREET - GREENWOOD TO WEST 7,386 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7624 20/21 PAVEMENT CONDITION SURVEYS 475 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7625 SANGER UTILITY PLAN UPDATES 7,850 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7626 STANDARD PLAN UPDATES 150 13,124 25,000 3,620 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7627 GIS UPDATES (NOT CIP) 2,788 12,378 25,000 2,640 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7629 CALIFORNIA AVE ALIGNMENT STUDY 5,767 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7633 2025 STREET SEALING PROJECT - - 40,000 2,080 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE 3,566 - 135,000 - 150,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT 3,566 - - - 540,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - 10,000 - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE - - 60,000 14,126 285,000 This fund is used for any maintenance for street. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

This fund is used for any transportation project needed (i.e. transit, pothole, repair and maintenance of existing alleys).

Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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).

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - 15,000 - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT- - 10,000 - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - 10,000 - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7654 VINE STREET - LYON TO BREHLER AVE - - - - 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 8,885 8,885 8,885 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE: CIP : CAPITAL OUTLAY128,767 510,512 468,349 46,619 1,158,885 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [217] : TEA 21/RSTP/CMAQ
BEGINNING BALANCE 660,735 500,263 836,664 836,664 (154,161) TOTAL REVENUE 1,868,492 477,940 1,915,264 489,891 3,346,875 TOTAL EXPENSE 2,028,964 141,539 1,914,500 1,480,717 2,346,875 REV. LESS EXP (160,472) 336,401 764 (990,826) 1,000,000 ENDING FUND BALANCE 500,263 836,664 837,429 (154,161) 845,839

REVENUE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4925 TRANSFER FROM OTHER FUNDS - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4309 OTHER FEDERAL GRANTS 1,868,492 477,920 1,914,500 489,127 3,346,875 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4801 INTEREST INCOME - 5 764 764 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - 16 - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUESTOTAL [217] TEA 21/RSTP/CMAQ : REVENUES 1,868,492 477,940 1,915,264 489,891 3,346,875 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER 657,612 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT 126,082 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7441 O ST RECON - 10TH TO NORTH 1,095,431 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE13,135 2,196 240,000 2,048 250,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT 39,671 - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE 30,222 54,415 1,125,000 1,395,431 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD 40,453 9,915 35,000 44,481 633,875 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 12,771 33,359 62,000 24,867 415,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL 13,500 34,969 27,500 9,315 200,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED 88 6,685 225,000 4,575 245,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - 20,000 - 167,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - 40,000 - 144,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - 60,000 - 88,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT- - 40,000 - 76,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - 40,000 - 128,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAYTOTAL [217] TEA 21/RSTP/CMAQ : CAPITAL OUTLAY 2,028,964 141,539 1,914,500 1,480,717 2,346,875 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [221] : DEVELOPERS FEE FUND
BEGINNING BALANCE 3,431,585 4,026,843 4,399,281 4,399,281 5,419,112 TOTAL REVENUE 595,258 372,438 241,500 1,019,831 163,160 TOTAL EXPENSE - - 275,000 - - REV. LESS EXP 595,258 372,438 (33,500) 1,019,831 163,160 ENDING FUND BALANCE 4,026,843 4,399,281 4,365,781 5,419,112 5,582,272

REVENUE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4469 STORM WATER AREA 1 - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4470 STORM WATER AREA 2 68,058 102,735 80,000 332,106 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4471 PARKS & RECREATION A1 2,153 7,193 6,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4472 PARKS & RECREATION A2 3,130 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4473 PARKS & RECREATION A3 90,548 49,985 40,000 107,380 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4474 PARKS & RECREATION A4 2,490 2,490 3,000 128,724 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4476 TRAFFIC 244,383 55,295 55,000 157,026 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4485 PUBLIC SAFETY-POLICE 54,142 27,287 25,000 130,547 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4486 PUBLIC SAFETY-FIRE A1 90,850 41,646 27,500 164,048 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4487 GROUND WATER RECHARGE DIF/ PUBLIC SAFETY-FIRE A2 5,759 5,621 5,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4801 INTEREST INCOME 38,367 71,885 - - 163,160 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (4,621) 8,301 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [221] DEVELOPERS FEE FUND : REVENUES 595,258 372,438 241,500 1,019,831 163,160 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment. Funding source is CalTrans.

This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastruction.

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

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-304-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-311-7293 SOMERSET PARK - IMPACT FEES - - 275,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAYTOTAL [221] DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : CAPITAL OUTLAY- - 275,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [222] : WATER DEVELOPERS FEE FUND
## BEGINNING BALANCE 350,385 - - - 292,239 TOTAL REVENUE 98,168 44,944 53,100 292,239 53,100 TOTAL EXPENSE 448,554 44,944 - - 350,000 REV. LESS EXP (350,385) - 53,100 292,239 (296,900) ENDING FUND BALANCE - - 53,100 292,239 (4,661)

REVENUE
[222] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES222-070-317-4823 WATER MAJOR FACILITIES FEE 98,168 44,944 53,100 292,239 53,100 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES222-070-317-4801 INTEREST INCOME - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES222-070-317-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [222] DEVELOPERS FEE FUND : REVENUES 98,168 44,944 53,100 292,239 53,100 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [222] PUBLIC WORKS : WATER DEVELOPERS FEE FUND: OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY222-070-317-7220 IMPROVEMENTS OTHER THAN BLDGS 448,554 44,944 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAYTOTAL [222] PUBLIC WORKS : WATER DEVELOPERS FEE FUND : CAPITAL OUTLAY448,554 44,944 - - 350,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [223] : SEWER DEVELOPERS FEE FUND
## BEGINNING BALANCE 2,462,100 2,490,338 2,518,191 2,518,191 2,919,581 TOTAL REVENUE 28,237 27,853 29,000 401,390 29,000

TOTAL EXPENSE - - - - - REV. LESS EXP 28,237 27,853 29,000 401,390 29,000 ENDING FUND BALANCE 2,490,338 2,518,191 2,547,191 2,919,581 2,948,581

REVENUE
[223] PUBLIC WORKS : SEWER DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-305-4824 SEWER FACILITES IMPACT FEES-AREA1 3,850 15,214 4,000 401,390 4,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-305-4801 INTEREST INCOME - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-305-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-306-4825 SEWER FACILITIES IMPACT FEES-AREA 2 24,387 12,639 25,000 - 25,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-306-4801 INTEREST INCOME - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-306-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [223] DEVELOPERS FEE FUND : REVENUES 28,237 27,853 29,000 401,390 29,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [224] : DISPOSAL DEVELOPERS FEE FUND
## BEGINNING BALANCE 502,055 540,681 555,753 555,753 633,963 TOTAL REVENUE 38,626 15,072 20,000 78,210 20,000

TOTAL EXPENSE - - - - - REV. LESS EXP 38,626 15,072 20,000 78,210 20,000 ENDING FUND BALANCE 540,681 555,753 575,753 633,963 653,963

REVENUE
[224] PUBLIC WORKS : DISPOSAL DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES224-070-316-4823 DISPOSAL - MAJOR FACILITIES FEES 38,626 15,072 20,000 78,210 20,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES224-070-316-4801 INTEREST INCOME - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES224-070-316-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [224] PUBLIC WORKS : DISPOSAL DEVELOPERS FEE FUND : REVENUES38,626 15,072 20,000 78,210 20,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [229] : STATE WATER RESOURCE CONTROL BOARD: CWWAPP 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.

This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on water infrastruction.

This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on sewer infrastruction.

This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on refuse infrastruction.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) TOTAL REVENUE 4,754 12,140 - - - TOTAL EXPENSE 4,754 12,140 - - -

ENDING FUND BALANCE - - - - -

REVENUE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-4329 GRANT REVENUE 4,754 12,140 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES4,754 12,140 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5110 DIRECT LABOR-REGULAR - 6,387 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5160 VACATION LEAVE BUY BACK - 228 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5210 PERS EXPENSE - 426 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5220 SOCIAL SECURITY - 504 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5310 HEALTH INSURANCE - 1,460 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES229-070-101-5320 WORKERS COMPENSATION - 1,638 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES229-070-101-6940 MISCELLANEOUS-OTHER EXPENSE 4,754 1,497 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES4,754 12,140 - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [231] : STATE WATER RESOURCE CONTROL BOARD
TOTAL REVENUE - - 1,750,000 146,489 3,350,000 TOTAL EXPENSE - - 1,750,000 146,489 3,350,000

ENDING FUND BALANCE - - - - -

REVENUE
[231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES231-070-102-4329 GRANT REVENUE - - 1,750,000 146,489 3,350,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES- - 1,750,000 146,489 3,350,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES231-070-102-7627 WATER WELL #19 - - 1,750,000 146,489 3,350,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES- - 1,750,000 146,489 3,350,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES Funding from the Department of Water Resources for the City’s Well # 19 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [241] : LANDSCAPE/LIGHTING DIST NO 1
[241] : LANDSCAPE/LIGHTING DIST NO 1 BEGINNING BALANCE (81) (13,490) 173,093 173,093 264,805 TOTAL REVENUE 138,367 198,503 156,730 91,712 143,218 TOTAL EXPENSE 151,776 11,919 - - - REV. LESS EXP (13,409) 186,584 156,730 91,712 143,218 0 ENDING FUND BALANCE (13,490) 173,093 329,823 264,805 408,023

REVENUE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4801 INTEREST INCOME 588 836 8,930 8,930 7,218 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (19) 83 - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4821 SPECIAL ASSESS-MAINTENANCE 137,798 197,584 147,800 82,782 136,000 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : REVENUES138,367 198,503 156,730 91,712 143,218 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES

EXPENSE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5110 DIRECT LABOR-REGULAR - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5130 OVERTIME - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5160 VACATION LEAVE BUY BACK - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5170 OTHER LEAVE BUY BACK - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5210 PERS EXPENSE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5219 PERS OBLIGATION BOND - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5220 SOCIAL SECURITY - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5310 HEALTH INSURANCE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5320 WORKERS COMPENSATION - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5350 FITNESS PROGRAM - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5411 CELL PHONE ALLOWANCE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6510 UTILITY-ELECTRIC/GAS 140,176 - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6290 SVCS-PROFESSIONAL SERVICES - 319 - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-8440 CHARGES FOR INTERNAL ADMIN 11,600 11,600 - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : OTHER CHARGES151,776 11,919 - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [244] : LANDSCAPE/LIGHTING DIST NO 2
[244] : LANDSCAPE/LIGHTING DIST NO 2 BEGINNING BALANCE 295,477 110,610 4,467 4,467 (58,900) TOTAL REVENUE 198,783 297,539 212,893 120,475 200,404 TOTAL EXPENSE 383,650 403,682 201,266 183,841 123,520 REV. LESS EXP (184,867) (106,143) 11,627 (63,367) 76,884 0 ENDING FUND BALANCE 110,610 4,467 16,094 (58,900) 17,984

REVENUE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4801 INTEREST INCOME 2,341 860 793 793 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (471) 48 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4821 SPECIAL ASSESS-MAINTENANCE 196,912 296,632 212,100 119,682 200,404 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUESTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : REVENUES198,783 297,539 212,893 120,475 200,404 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES

EXPENSE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5110 DIRECT LABOR-REGULAR 75,140 79,114 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5120 DIRECT LABOR-PART TIME - - 28,301 33,108 28,310 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5130 OVERTIME 2,883 11,523 11,800 11,800 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5160 VACATION LEAVE BUY BACK 733 910 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5210 PERS EXPENSE 9,741 7,970 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5219 PERS OBLIGATION BOND 15,309 15,309 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5220 SOCIAL SECURITY 6,025 7,004 2,165 2,533 2,170 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5310 HEALTH INSURANCE 35,426 35,392 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5320 WORKERS COMPENSATION 13,757 15,128 - 4,165 2,840 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 62 62 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5350 FITNESS PROGRAM 42 42 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6110 SUPPLIES - - - - 20,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6122 SUPPLIES-SHOP AND FIELD 19,972 28,163 16,000 23,274 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6290 SVCS-PROFESSIONAL SERVICES 117,806 140,352 84,800 42,361 2,600 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6332 FUEL-UNLEADED - - 600 600 600 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6510 UTILITY-ELECTRIC/GAS 71,253 47,213 57,600 66,000 67,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-8440 CHARGES FOR INTERNAL ADMIN 15,500 15,500 - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITSTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : OTHER CHARGES383,650 403,682 201,266 183,841 123,520 This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [251] : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV TOTAL REVENUE 94,190 134,268 - - -
TOTAL EXPENSE 259,382 113,473 - - -
ENDING FUND BALANCE (165,192) 20,795 - - -

REVENUE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-101-4329 GRANT REVENUE - CV1 - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-102-4329 GRANT REVENUE - CV2 90,919 134,059 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-103-4329 GRANT REVENUE - CV3 3,271 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-090-101-4801 INTEREST INCOME - 209 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : REVENUES94,190 134,268 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES

EXPENSE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-101-6290 SVCS-PROFESSIONAL SERVICES - CV1 - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-102-6290 SVCS-PROFESSIONAL SERVICES - CV2 220,558 59 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-103-6290 SVCS-PROFESSIONAL SERVICES - CV3 38,824 113,414 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : SERVICES AND SUPPLIES259,382 113,473 - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT
TOTAL REVENUE - 281,347 568,664 32,040 100,000 TOTAL EXPENSE 2,581 50,896 568,664 434,749 100,000 ENDING FUND BALANCE (2,581) 230,450 (0) (402,709) -

REVENUE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-101-4329 GRANT REVENUE - 281,336 568,664 32,040 100,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - 10 - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES- 281,347 568,664 32,040 100,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES

EXPENSE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS 2,581 50,896 568,664 434,749 100,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY2,581 50,896 568,664 434,749 100,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [252] : AREA AGENCY ON AGEING GRANT
TOTAL REVENUE 2,662 18,921 40,000 40,000 41,578 TOTAL EXPENSE 7,500 22,010 40,000 40,000 41,578 ENDING FUND BALANCE (4,838) (3,089) - - -

REVENUE
[252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES252-030-101-4320 AREA AGENCY ON AGEING GRANT 2,662 18,921 40,000 40,000 41,578 [252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUESTOTAL [252] AREA AGENCY ON AGEING GRANT : REVENUES 2,662 18,921 40,000 40,000 41,578

EXPENSE
[252] RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-5430 RECLASS OF SALARY EXPENDITURES - 22,010 40,000 40,000 41,578 [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-6955 ONE-TIME START-UP COSTS 7,500 - - - - [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [252] AREA AGENCY ON AGEING GRANT : SERVICES AND SUPPLIES7,500 22,010 40,000 40,000 41,578 [252] RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding.
- Business Assistance (CV3) : Provide substinence payments (rent, mortgage, and/or utilities) to low-income households/ individuals impacted by COVID-19 living within the City of Sanger.

This fund accounts for the approved Cesar Chavez Park Lghting Project that have been funded by Federal Community Development Block Grant fund received through county funding.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [255] : LOCAL PUBLIC SAFETY FUNDS
[255] : LOCAL PUBLIC SAFETY FUNDS BEGINNING BALANCE 88,128 (75,978) (106,974) (106,974) (149,162) TOTAL REVENUE 179,941 222,634 165,000 183,836 180,000 TOTAL EXPENSE 344,046 253,630 226,634 226,024 82,770 REV. LESS EXP (164,106) (30,996) (61,634) (42,188) 97,230 ENDING FUND BALANCE (75,978) (106,974) (168,608) (149,162) (51,932)

REVENUE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4105 SALES TAX 179,853 222,634 165,000 183,836 180,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4801 INTEREST INCOME 227 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (139) - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUESTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : REVENUES 179,941 222,634 165,000 183,836 180,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES

EXPENSE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5110 DIRECT LABOR-REGULAR 138,863 103,152 102,806 102,806 43,660 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5130 OVERTIME 62,642 35,286 36,300 36,300 12,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5160 VACATION LEAVE BUY BACK - - 2,573 2,573 300 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5411 CELL PHONE ALLOWANCE - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5170 OTHER LEAVE BUY BACK 11,852 8,542 17,156 17,156 570 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5210 PERS EXPENSE 12,894 10,131 10,877 10,877 6,550 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5219 PERS OBLIGATION BOND 28,291 28,291 13,719 13,719 5,460 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5220 SOCIAL SECURITY 16,218 10,754 7,865 7,865 3,340 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5310 HEALTH INSURANCE 33,337 23,643 27,192 27,192 6,600 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5320 WORKERS COMPENSATION 28,652 19,995 5,980 5,980 3,180 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 59 40 0 0 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5350 FITNESS PROGRAM 40 27 360 360 180 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5420 UNIFORM ALLOWANCE - 2,670 1,000 1,000 750 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6290 SVCS-PROFESSIONAL SERVICES - - 110 - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6431 GENERAL LIABILITY PREMIUMS - - 24 24 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6432 PROPERTY PREMIUMS - - 12 12 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6434 FIDELITY AND SURETY PREMIUMS - - 0 0 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6437 COBRA EXPENSE - - 0 0 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6438 UNEMPLOYMENT INSURANCE - - 155 155 180 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6445 DISABILITY INSURANCE 100 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6446 LIFE INSURANCE - - 0 0 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6448 RISK MGT ADMIN - - 0 0 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6449 ERMA PERSONNEL INSURANCE - - 4 4 - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6750 P.O.S.T. TRAINING - - 500 - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-8440 CHARGES FOR INTERNAL ADMIN 11,100 11,100 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITSTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : OTHER CHARGES344,046 253,630 226,634 226,024 82,770 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [256] : SUPP LAW ENFRCMNT/AB3229 SLESF
[256] : SUPP LAW ENFRCMNT/AB3229 SLESF BEGINNING BALANCE 91,192 54,449 90,924 90,924 150,581 TOTAL REVENUE 145,271 206,159 165,000 194,663 190,000 TOTAL EXPENSE 182,015 169,684 135,116 135,006 170,650 REV. LESS EXP (36,743) 36,475 29,884 59,657 19,350 ENDING FUND BALANCE 54,449 90,924 120,808 150,581 169,931

REVENUE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4323 SUPP LAW ENFRCMNT AB3229 SLESF 145,271 206,159 165,000 194,663 190,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUESTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : REVENUES145,271 206,159 165,000 194,663 190,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES

EXPENSE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5110 DIRECT LABOR-REGULAR 84,274 68,882 74,987 74,987 89,290 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5130 OVERTIME 12,418 9,774 10,000 10,000 10,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5160 VACATION LEAVE BUY BACK - - 2,205 2,205 2,340 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5170 OTHER LEAVE BUY BACK 4,284 12,447 3,391 3,391 - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5210 PERS EXPENSE 9,291 6,868 8,091 8,091 13,380 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5219 PERS OBLIGATION BOND 17,169 17,169 10,006 10,006 11,170 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5220 SOCIAL SECURITY 7,780 7,080 5,736 5,736 6,840 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5310 HEALTH INSURANCE 22,200 22,200 12,595 12,595 29,060 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5320 WORKERS COMPENSATION 12,133 12,900 5,980 5,980 6,360 This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides for front line municipal police services including anti-gang and community crime prevention programs. State program.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 39 39 - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5350 FITNESS PROGRAM 26 26 360 360 360 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5420 UNIFORM ALLOWANCE 1,500 1,500 1,500 1,500 1,500 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6290 SVCS-PROFESSIONAL SERVICES - - 110 - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6432 PROPERTY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6437 HEALTH INSURANCE EXPENSE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6438 UNEMPLOYMENT INSURANCE - - 155 155 350 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6445 DISABILITY INSURANCE 100 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6446 LIFE INSURANCE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6448 RISK MGT ADMIN - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6449 ERMA PERSONNEL INSURANCE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-8440 CHARGES FOR INTERNAL ADMIN 10,800 10,800 - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITSTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OTHER CHARGES182,015 169,684 135,116 135,006 170,650 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS [260] : COPS HIRING GRANT
TOTAL REVENUE - - - 78,000 47,000
TOTAL EXPENSE - - - 78,000 47,000

ENDING FUND BALANCE - - - - -

REVENUE
[260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES260-040-101-4329 GRANT REVENUE - - - 78,000 47,000 [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUESTOTAL [260] COPS HIRING GRANT : REVENUES - - - 78,000 47,000 [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES

EXPENSE
[260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES260-040-101-9000 TRANSFERS OUT - - - 78,000 47,000 [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [260] COPS HIRING GRANT : SERVICES AND SUPPLIES - - - 78,000 47,000 [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES [261] : COMMUNITY FACILITIES DISTRICT
BEGINNING BALANCE 129,350 (171,091) (232,366) (232,366) (253,557) TOTAL REVENUE 803,775 943,219 987,177 987,177 1,006,327 TOTAL EXPENSE 1,104,215 1,004,495 1,010,117 1,008,368 805,600 REV. LESS EXP (300,441) (61,276) (22,940) (21,191) 200,727 ENDING FUND BALANCE (171,091) (232,366) (255,306) (253,557) (52,831)

REVENUE
[261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4329 SPECIAL TAX 803,732 943,015 976,740 976,740 1,002,127 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4801 INTEREST INCOME 44 43 10,437 10,437 - [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (1) 161 - - - [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUESTOTAL [261] COMMUNITY FACILITIES DISTRICT : REVENUES803,775 943,219 987,177 987,177 1,002,127

EXPENSE
[261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-020-101-6290 SVCS-PROFESSIONAL SERVICES - - - - 4,200 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [261] COMMUNITY FACILITIES DISTRICT : SERVICES AND SUPPLIES- - - - 4,200 [261] ADMINISTRATIVE SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5110 DIRECT LABOR-REGULAR 245,176 224,541 235,746 235,746 154,960 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5130 OVERTIME 15,782 4,193 4,300 4,300 11,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5160 VACATION LEAVE BUY BACK 2,152 5,300 6,100 6,100 4,560 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5170 OTHER LEAVE BUY BACK 17,619 12,535 14,210 14,210 1,950 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5210 PERS EXPENSE 38,396 37,288 57,768 57,768 23,450 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5219 PERS OBLIGATION BOND 49,950 49,950 31,459 31,459 19,370 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5220 SOCIAL SECURITY 21,869 17,376 18,035 18,035 11,860 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5310 HEALTH INSURANCE 53,650 44,400 47,773 47,773 24,330 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5320 WORKERS COMPENSATION 40,022 36,023 11,960 11,960 12,710 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 93 78 0 0 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5350 FITNESS PROGRAM 62 52 720 720 720 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5411 CELL PHONE ALLOWANCE 1,633 1,440 1,440 1,440 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5420 UNIFORM ALLOWANCE 4,607 3,000 3,000 3,000 3,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6290 SVCS-PROFESSIONAL SERVICES - - 220 - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6431 GENERAL LIABILITY PREMIUMS - - 29 29 - This fund accounts for the Community Facilites District 2005-1 which levies a special tax in the District comprised of developing areas. The tax provides for the financing of additional demands for public safety and park maintenance services as a result of the development.
33% Federal funding to hire 5 new police officers to implement community partnerships, analyze problems, and increase their capacity for community policing activities.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6432 PROPERTY PREMIUMS - - 14 14 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6434 FIDELITY AND SURETY PREMIUMS - - 0 0 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6437 COBRA EXPENSE - - 0 0 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6438 UNEMPLOYMENT INSURANCE - - 310 310 690 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6446 LIFE INSURANCE - - 0 0 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6448 RISK MGT ADMIN - - 0 0 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6449 ERMA PERSONNEL INSURANCE - - 5 5 - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6445 DISABILITY INSURANCE 100 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6750 P.O.S.T. TRAINING - - 600 - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-8440 CHARGES FOR INTERNAL ADMIN 17,800 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES508,910 436,178 433,690 432,870 268,600 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5110 DIRECT LABOR-REGULAR 196,164 196,465 206,303 206,303 179,420 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5130 OVERTIME 51,307 61,793 63,600 63,600 52,250 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5140 FLSA & ACTING PAY 1,002 1,210 - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5160 VACATION LEAVE BUY BACK 472 4,696 4,924 4,924 29,810 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5170 OTHER LEAVE BUY BACK 4,208 2,488 5,103 5,103 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5210 PERS EXPENSE 47,846 35,453 51,981 51,981 51,150 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5219 PERS OBLIGATION BOND 39,965 39,965 27,529 27,529 22,430 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5220 SOCIAL SECURITY 19,390 19,686 15,782 15,782 13,730 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5310 HEALTH INSURANCE 44,401 44,400 64,304 64,304 56,630 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5320 WORKERS COMPENSATION 43,374 45,126 18,604 18,604 19,770 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 78 78 0 0 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5350 FITNESS PROGRAM 26 26 720 720 720 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5411 CELL PHONE ALLOWANCE 724 720 720 720 720 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5420 UNIFORM ALLOWANCE 900 900 900 900 900 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6130 UNIFORM EXPENSE 468 1,718 800 355 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6290 SVCS-PROFESSIONAL SERVICES - - 220 - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6431 GENERAL LIABILITY PREMIUMS - - 38 38 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6432 PROPERTY PREMIUMS - - 19 19 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6434 FIDELITY AND SURETY PREMIUMS - - 0 0 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6437 COBRA EXPENSE - - 1 1 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6438 UNEMPLOYMENT INSURANCE - - 310 310 690 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6446 LIFE INSURANCE - - 1 1 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6448 RISK MGT ADMIN - - 1 1 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6449 ERMA PERSONNEL INSURANCE - - 7 7 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6445 DISABILITY INSURANCE 100 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-8440 CHARGES FOR INTERNAL ADMIN 20,000 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES470,424 454,724 461,866 461,202 428,220 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5110 DIRECT LABOR-REGULAR 53,830 55,543 59,354 59,354 52,580 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5130 OVERTIME - 20 - - 150 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5160 VACATION LEAVE BUY BACK 977 - 1,624 1,624 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5210 PERS EXPENSE 8,306 7,409 18,104 18,104 4,370 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5219 PERS OBLIGATION BOND 10,967 10,967 7,920 7,920 6,580 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5220 SOCIAL SECURITY 4,193 4,250 4,541 4,541 4,030 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5310 HEALTH INSURANCE 22,200 22,200 11,762 11,762 29,060 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5320 WORKERS COMPENSATION 12,943 13,139 10,631 10,631 11,300 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 39 39 - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5350 FITNESS PROGRAM 26 26 360 360 360 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6290 SVCS-PROFESSIONAL SERVICES - - 110 - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6432 PROPERTY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6437 HEALTH INSURANCE EXPENSE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6438 UNEMPLOYMENT INSURANCE - - 155 - 350 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6445 DISABILITY INSURANCE 500 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6446 LIFE INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6448 RISK MGT ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6449 ERMA PERSONNEL INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-8440 CHARGES FOR INTERNAL ADMIN 10,900 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES124,881 113,593 114,561 114,297 108,780 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [271] : BULLETPROOF VEST PROGRAM GRANT
TOTAL REVENUE 5,888 4,735 10,000 4,833 10,000 TOTAL EXPENSE 5,888 9,568 10,000 3,739 10,000 ENDING FUND BALANCE - (4,833) - 1,094 -

REVENUE
Patrick Leahy Bulletproof Vest Partnership (BVP) Program was established by the Bulletproof Vest Partnership Grant provides reimbursement to law enforcement agencies for up to 50 percent of the cost of body armor vests purchased for officers.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES271-040-101-4323 BULLETPROOF VEST PROGRAM GRANT 5,888 4,735 10,000 4,833 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : REVENUES5,888 4,735 10,000 4,833 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES

EXPENSE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES271-040-101-6123 SUPPLIES-SAFETY 5,888 9,568 10,000 3,739 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : SERVICES AND SUPPLIES5,888 9,568 10,000 3,739 10,000 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [274] : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT TOTAL REVENUE - 21,383 - - 5,000 TOTAL EXPENSE 4,742 18,813 - - 5,000 ENDING FUND BALANCE (4,742) 2,570 - - -

REVENUE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES # 274-040-101-4328 STATE HOMELAND SECURITY GRANT - 15,000 - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-050-101-4328 STATE HOMELAND SECURITY GRANT - 6,383 - - 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES- 21,383 - - 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES

EXPENSE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-040-101-6110 SUPPLIES - 15,000 - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES274-050-101-6110 SUPPLIES 4,742 3,813 - - 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES4,742 18,813 - - 5,000 [275] : SJVAPCD GRANT
TOTAL REVENUE - 20,000 20,000 - 96,000 TOTAL EXPENSE - 20,000 20,000 - 96,000

ENDING FUND BALANCE - - - - -

REVENUE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES275-070-501-4329 GRANT REVENUE - 20,000 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUESTOTAL [275] SJVAPCD GRANT : REVENUES - 20,000 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-030-101-4329 GRANT REVENUE - - - - 40,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - - - 40,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-060-101-4329 GRANT REVENUE - - - - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-060-101-4879 TRANSFERS IN - - - - 16,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - - - 56,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES

EXPENSE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7225 FLEET VEHICLE PURCHASES - - 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7230 MACHINERY & EQUIPMENT - 20,000 - - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [275] SJVAPCD GRANT : CAPITAL OUTLAY - 20,000 20,000 - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-030-101-7225 FLEET VEHICLE PURCHASES - - - - 40,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-030-101-9000 TRANSFERS OUT - - - - - [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - - - 40,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-060-101-7225 FLEET VEHICLE PURCHASES - - - - 56,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-060-101-9000 TRANSFERS OUT - - - - - [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - - - 56,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY The Homeland Security Grant Program (HSGP) provides funding to enhance the ability of state, local, tribal, and territorial governments to enhance their security capabilities.

San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [280] : CAL OES: DISPATCH CENTER
TOTAL REVENUE 5,000,000 - 1,000,000 101,618 4,898,382 TOTAL EXPENSE - - 1,000,000 101,618 4,898,382 ENDING FUND BALANCE 5,000,000 - - - -

REVENUE
[280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES280-040-102-4329 GRANT REVENUE 5,000,000 - 1,000,000 101,618 4,898,382 [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUESTOTAL [280] CAL OES: DISPATCH CENTER : REVENUES 5,000,000 - 1,000,000 101,618 4,898,382 [280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES

EXPENSE
[280] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY
[280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY280-040-102-7642 DISPATCH CENTER - - 1,000,000 101,618 4,898,382 [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAYTOTAL [280] CAL OES : CAPITAL OUTLAY - - 1,000,000 101,618 4,898,382 [280] POLICE : CAL OES : OUTFLOW : CAPITAL OUTLAY
[283] : CAL HOME/BEGIN PROGRAM
TOTAL REVENUE 61,450 9,734 - - -
TOTAL EXPENSE 12,882 245,908 - - -
ENDING FUND BALANCE 48,568 (236,174) - - -

REVENUE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4801 INTEREST INCOME - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4960 PROCEEDS ON BEGIN LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4962 PROCEEDS ON SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4961 PROCEEDS ON CAL-HOME LOAN 61,450 9,734 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUESTOTAL [283] CAL HOME/BEGIN PROGRAM : REVENUES 61,450 9,734 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES

EXPENSE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8662 SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8660 SAN-19-HOME LOAN 12,882 245,908 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGESTOTAL [283] CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OTHER CHARGES12,882 245,908 - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [284] : CLEAN CA LOCAL GRANT PGM (STATE)
TOTAL REVENUE - - 100,000 6,350 993,650
TOTAL EXPENSE - - 100,000 6,350 993,650
ENDING FUND BALANCE - - - 0 -

REVENUE
[284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES284-030-101-4329 GRANT REVENUE - - 100,000 6,350 993,650 [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUESTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : REVENUES- - 100,000 6,350 993,650

EXPENSE
[284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY284-030-101-7130 VETERANS PARK - - 100,000 6,350 993,650 [284] RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAYTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : CAPITAL OUTLAY- - 100,000 6,350 993,650 [285] : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23

TOTAL REVENUE - - - - -
TOTAL EXPENSE - 6,896 - - -
ENDING FUND BALANCE - (6,896) - - -

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

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

Clean California Local Grant Program is a statewide initiative aimed at beautifying and cleaning up various public spaces.

This grant will be used for Veterans Park Phase II Project.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES285-070-123-4329 GRANT REVENUE - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : REVENUES- - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-6122 SUPPLIES-SHOP AND FIELD - 6,896 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-7230 MACHINERY & EQUIPMENT - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : CAPITAL OUTLAY- 6,896 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 TOTAL REVENUE - 6,921 6,921 6,918 -
TOTAL EXPENSE - - 6,921 6,120 801
ENDING FUND BALANCE - 6,921 - 798 (801)

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

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-124-7230 MACHINERY & EQUIPMENT - - 6,921 6,120 801 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : CAPITAL OUTLAY- - 6,921 6,120 801 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 24-25 TOTAL REVENUE - 6,921 6,921 6,918 -
TOTAL EXPENSE - - - - 6,918
ENDING FUND BALANCE - 6,921 6,921 6,918 (6,918)

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 24-25 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-125-4329 GRANT REVENUE - - - 6,918 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : REVENUES- - - 6,918 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 24-25 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-125-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-125-7230 MACHINERY & EQUIPMENT - - - - 6,918 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : CAPITAL OUTLAY- - - - 6,918 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22

TOTAL REVENUE - - - - -
TOTAL EXPENSE - 39,578 - - -
ENDING FUND BALANCE - (39,578) - - -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES285-070-222-4329 GRANT REVENUE - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : REVENUES- - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-6122 SUPPLIES-SHOP AND FIELD - 7,030 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-7230 MACHINERY & EQUIPMENT - 32,548 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : CAPITAL OUTLAY- 39,578 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES CalRecycle City/County Payment Program - FY 2023-24 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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

CalRecycle City/County Payment Program - FY 2024-25 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [285] : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 TOTAL REVENUE - 76,049 54,196 - - TOTAL EXPENSE - 21,853 54,196 4,196 50,000 ENDING FUND BALANCE - 54,196 0 (4,196) (50,000)

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES285-070-223-4329 GRANT REVENUE - 76,049 54,196 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : REVENUES- 76,049 54,196 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-6122 SUPPLIES-SHOP AND FIELD - 21,853 4,196 4,196 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-7230 MACHINERY & EQUIPMENT - - 50,000 - 50,000 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : CAPITAL OUTLAY- 21,853 54,196 4,196 50,000 [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [290] : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT

TOTAL REVENUE - - - - -

TOTAL EXPENSE - - - - -

ENDING FUND BALANCE - - - - -

REVENUE
[290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES290-070-101-4329 GRANT REVENUE - - - - - [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUESTOTAL [290] U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : REVENUES- - - - - [290] PUBLIC WORKS : U.S. DEPARTMENT OF COMMERCE (EDA) GRANT : INFLOW : REVENUES [296] : ARPA FUND
TOTAL REVENUE 547,023 322,679 - - - TOTAL EXPENSE 547,023 837,458 - - - ENDING FUND BALANCE - (514,779) - - -

REVENUE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4329 GRANT REVENUE 547,023 322,679 - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4801 INTEREST INCOME - - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUESTOTAL [296] ARPA FUND : REVENUES 547,023 322,679 - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES

EXPENSE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-060-101-6940 MISCELLANEOUS-OTHER EXPENSE 130,000 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7625 WELL 16 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7627 WATER WELL #19 ,#22 394,263 819,831 - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7700 SOMERSET PARK LAND ACQUISITION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7701 PARKS & REC MASTER PLAN UPDATE - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT 22,760 17,627 - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7703 QUALITY/CALIFORNIA SEWER TRUNK EXTENSION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7704 DOWNTOWN IMPROVEMENTS - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [296] ARPA FUND: CAPITAL PROJECTS : CAPITAL OUTLAY547,023 837,458 - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [297] : PRIVATE GRANTS FUND: COMM. TO ADVANCE THE STAT. OF WOMEN AND GIRLS TOTAL REVENUE 25,000 - - - - TOTAL EXPENSE 4,539 20,462 - - - ENDING FUND BALANCE 20,461 (20,462) - - -

REVENUE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES Economic Development Administration (EDA) offers various grant programs to support economic development and community revitalization.

American Rescue Plan Act of 2021: This fund is part of the US $1.9 Trillion COVID-19 relief package passed as part of the American Rescue Plan Act of 2021.

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

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.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES297-001-101-4329 GRANT REVENUE 25,000 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: CCSWG : REVENUES 25,000 - - - -

EXPENSE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5110 DIRECT LABOR-REGULAR 1,979 2,422 - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5210 PERS EXPENSE 152 186 - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5219 PERS OBLIGATION BOND 279 341 - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5220 SOCIAL SECURITY 151 185 - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5320 WORKERS COMPENSATION 208 255 - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-6290 SVCS-PROFESSIONAL SERVICES 1,769 17,072 - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITSTOTAL [297] PRIVATE GRANTS FUND: CCSWG : SERVICES AND SUPPLIES4,539 20,462 - - - [297] : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT TOTAL REVENUE 40,000 - - - -
TOTAL EXPENSE 40,000 - - - -

ENDING FUND BALANCE - - - - -

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

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY297-040-101-7239 PATROL VEHICLES 40,000 - - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [297] PRIVATE GRANTS FUND : CAPITAL OUTLAY 40,000 - - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT TOTAL REVENUE 5,000 - 13,663 10,000 -
TOTAL EXPENSE 412 2,946 13,663 - -
ENDING FUND BALANCE 4,588 (2,946) - 10,000 -

REVENUE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES297-040-102-4329 GRANT REVENUE 5,000 - 13,663 10,000 - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : REVENUES5,000 - 13,663 10,000 - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES297-040-102-6215 ANIMAL CONTROL SERVICES 412 2,946 13,663 - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : SERVICES AND SUPPLIES412 2,946 13,663 - - [298] : GREAT PLATES DELIVERED PROGRAM
TOTAL REVENUE - 37,488 - 5,292 -

TOTAL EXPENSE - - - - -
ENDING FUND BALANCE - 37,488 - 5,292 -

REVENUE
[298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES298-005-101-4329 GRANT REVENUE - 37,488 - 5,292 - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUESTOTAL [298] GREAT PLATES DELIVERED PROGRAM : REVENUES- 37,488 - 5,292 - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM TOTAL REVENUE 131,166 - - - -
San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

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

The Great Plates Delivered Program is a temporary initiative that delivers meals to seniors residing within the city limits. It’s designed to help older adults and those at high risk from COVID-19 stay home and healthy by providing three nutritious meals. Unfortunately, due to the end of federal funding, the program concluded on July 9, 2021, and is no longer accepting new participants
This fund supports the School Resource Officer in efforts to prevent tobacco use among K-12 Students PAGE
141
233
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) TOTAL EXPENSE 131,166 14,518 - - - ENDING FUND BALANCE - (14,518) - - -

REVENUE
[298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES298-040-101-4329 GRANT REVENUE 131,166 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : REVENUES131,166 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5110 DIRECT LABOR-REGULAR 61,797 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5130 OVERTIME 6,875 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5170 OTHER LEAVE BUY BACK 3,574 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5210 PERS EXPENSE 10,390 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5219 PERS OBLIGATION BOND 14,518 14,518 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5220 SOCIAL SECURITY 5,553 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5310 HEALTH INSURANCE 17,120 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5320 WORKERS COMPENSATION 10,132 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 30 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5350 FITNESS PROGRAM 20 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5420 UNIFORM ALLOWANCE 1,157 - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS298-040-101-5430 RECLASS OF SALARY EXPENDITURES - - - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITSTOTAL [298] STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : WAGES AND BENEFITS131,166 14,518 - - - [298] POLICE : STATE GRANTS FUND: CA DOJ TOBACCO GRANT PROGRAM : OUTFLOW : WAGES AND BENEFITS [298] : STATE GRANTS FUND: AB109 - ACT GRANT
TOTAL REVENUE 114,994 116,962 - - - TOTAL EXPENSE 115,478 119,174 - - - ENDING FUND BALANCE (484) (2,212) - - -

REVENUE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES298-040-201-4329 GRANT REVENUE 114,994 116,962 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : REVENUES114,994 116,962 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5110 DIRECT LABOR-REGULAR 44,794 53,119 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5130 OVERTIME 4,923 4,387 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5170 OTHER LEAVE BUY BACK 3,271 16,298 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5210 PERS EXPENSE 4,130 7,057 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5220 SOCIAL SECURITY 4,778 5,715 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5310 HEALTH INSURANCE 12,281 12,114 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5320 WORKERS COMPENSATION 8,618 10,900 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM 22 1,738 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5350 FITNESS PROGRAM 15 18 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5420 UNIFORM ALLOWANCE 830 900 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6124 SUPPLIES-OTHER 3,459 2,037 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6332 FUEL-UNLEADED 2,197 2,679 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-7239 VEHICLE PLUS MDT 26,160 2,212 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : CAPITAL OUTLAY115,478 119,174 - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT TOTAL REVENUE 6,382 - 18,078 - 15,378 TOTAL EXPENSE 6,382 3,540 18,078 2,700 15,378 ENDING FUND BALANCE - (3,540) - (2,700) -

REVENUE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES298-040-202-4329 GRANT REVENUE 6,382 - 18,078 - 15,378 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : REVENUES6,382 - 18,078 - 15,378 Joint cooperative effort and formalize relationships between participating agencies for policy and planning in order to create a cooperative unit capable of addressing the public safety concerns and issues facing local law eforcement in Fresno County regarding probation supervision, post release community supervision (PRCS) and mandatory supervision (MS) that may occur due to the passage of the Criminal Justice realignment act (AB109) effective October 1, 2011.

The Officer Wellness and Mental Health (Officer Wellness) Grant Program aims to enhance officer wellness and expand mental health resources.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES298-040-202-6290 SVCS-PROFESSIONAL SERVICES 6,382 3,540 18,078 2,700 15,378 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : SERVICES AND SUPPLIES6,382 3,540 18,078 2,700 15,378 [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] : STATE GRANTS FUND: SB 2 PLANNING GRANT
TOTAL REVENUE 79,019 - - - - TOTAL EXPENSE 52,666 - - - - ENDING FUND BALANCE 26,353 - - - -

REVENUE
[298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES298-060-101-4329 GRANT REVENUE 79,019 - - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: SB 2 PLANNING GRANT : REVENUES79,019 - - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES

EXPENSE
[298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : INFLOW : REVENUES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIES298-060-101-6290 SVCS-PROFESSIONAL SERVICES 52,666 - - - - [298] COMMUNITY DEVELOPMENT : STATE GRANTS FUND: SB 2 PLANNING GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: SB 2 PLANNING GRANT : SERVICES AND SUPPLIES52,666 - - - - [298] : STATE GRANTS FUND: PROP 68
TOTAL REVENUE 25,599 - - - -

TOTAL EXPENSE - - - - - ENDING FUND BALANCE 25,599 - - - -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES298-070-101-4329 GRANT REVENUE 25,599 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES 25,599 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] : STATE GRANTS FUND: TOMBSTONE
TOTAL REVENUE 1,425,000 - 3,000,000 76,025 4,500,000 TOTAL EXPENSE 56,826 26,448 3,000,000 39,018 4,500,000 ENDING FUND BALANCE 1,368,174 (26,448) - 37,007 -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES298-070-102-4329 GRANT REVENUE 1,425,000 - 3,000,000 76,025 4,500,000 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: TOMBSTONE : REVENUES1,425,000 - 3,000,000 76,025 4,500,000 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT 56,826 26,448 3,000,000 39,018 4,500,000 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: STATE WATER BOARD GRANT : CAPITAL OUTLAY56,826 26,448 3,000,000 39,018 4,500,000 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AHSC PROJECT
TOTAL REVENUE - - 100,000 - 975,000 TOTAL EXPENSE - - 100,000 131 975,000 ENDING FUND BALANCE - - - (131) -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES298-070-103-4329 GRANT REVENUE - - 100,000 - 975,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : REVENUES - - 100,000 - 975,000 The Affordable Housing and Sustainable Communities (AHSC) Program in California provides grants and/or loans to projects that achieve greenhouse gas (GHG) emission reductions while benefiting Disadvantaged Communities, Low-Income Communities, and Low-Income Households.

The Project will provide an extension of water services from the City of Sanger to the homes in the Tombstone Territory, replacing individual wells that are contaminated or producing poorly due to drought.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY298-070-103-7640 AHSC PROJECT - - 100,000 131 975,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : CAPITAL OUTLAY- - 100,000 131 975,000 [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [299] : FEDERAL GRANTS FUND: OTS STEP GRANT
TOTAL REVENUE 37,465 11,433 40,000 22,370 40,000 TOTAL EXPENSE 37,465 23,417 40,000 42,532 40,000 ENDING FUND BALANCE - (11,984) - (20,162) -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES299-040-101-4329 GRANT REVENUE 37,465 11,433 40,000 22,370 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : REVENUES37,465 11,433 40,000 22,370 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5130 OVERTIME 30,925 20,161 40,000 40,000 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5210 PERS EXPENSE - - - (3) - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5220 SOCIAL SECURITY 2,356 1,166 - 913 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5320 WORKERS COMPENSATION 4,185 2,090 - 1,622 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - (0) - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5350 FITNESS PROGRAM - - - (0) - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : WAGES AND BENEFITS37,465 23,417 40,000 42,532 40,000 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] : FEDERAL GRANTS FUND: OTS ABC GRANT
TOTAL REVENUE - 7,425 28,000 17,719 28,000 TOTAL EXPENSE - 11,922 28,000 31,061 28,000 ENDING FUND BALANCE - (4,497) - (13,342) -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES299-040-102-4329 GRANT REVENUE - 7,425 28,000 17,719 28,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : REVENUES- 7,425 28,000 17,719 28,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5130 OVERTIME - 9,884 28,000 28,000 28,000 [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5220 SOCIAL SECURITY - 700 - 1,007 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5320 WORKERS COMPENSATION - 1,339 - 1,820 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-6110 SUPPLIES - - - 233 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : WAGES AND BENEFITS- 11,922 28,000 31,061 28,000 [299] : FEDERAL GRANTS FUND: FEMA GRANT
TOTAL REVENUE 5,292 (5,292) - 67,347 - TOTAL EXPENSE 5,292 - - - - ENDING FUND BALANCE - (5,292) - 67,347 -

REVENUE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-005-101-4329 GREAT PLATES - - - 67,347 - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-070-201-4329 GRANT REVENUE 5,292 (5,292) - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : REVENUES5,292 (5,292) - 67,347 - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES

EXPENSE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES The OTS STEP grant combines several traffic enforcement programs under a single grant umbrella. It reimburses law enforcement agencies for overtime worked on proven traffic enforcement strategies, such as driving under the influence (DUI) checkpoints and DUI saturation patrols. These efforts contribute to safer roads and help prevent accidents related to impaired driving.

The California Department of Alcoholic Beverage Control (ABC) grant to help curb underage drinking and educate licensees about alcoholic beverage laws. The grant aims to reduce alcohol-related harm and promote safety in California communities.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-005-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-070-201-6122 SUPPLIES-SHOP AND FIELD 5,292 - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : SERVICES AND SUPPLIES5,292 - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES AGENCY
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUND
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUNDBEGINNING BALANCE 447,437 447,437 447,437 447,437 447,437

TOTAL REVENUE - - - - -

TOTAL EXPENSE - - - - - REV. LESS EXP - - - - - ENDING FUND BALANCE 447,437 447,437 447,437 447,437 447,437

REVENUE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4008 TAX INCREMENT REVENUE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4801 INTEREST INCOME - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : REVENUES- - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES

EXPENSE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-8550 DEPRECIATION EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-9000 TRANSFERS OUT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-8120 KEISER OPTION AGREEMENT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OTHER CHARGES- - - - - [383] : SOUTH KINGS GROUNDWATER SUSTAINABILITY A
BEGINNING BALANCE 584,111 945,462 2,338,473 2,338,473 2,338,473 TOTAL REVENUE 1,663,895 3,247,450 6,862,610 6,862,610 3,825,000 TOTAL EXPENSE 1,302,545 1,854,439 6,862,610 6,862,610 3,825,000 REV. LESS EXP 361,350 1,393,011 - - - ENDING FUND BALANCE 945,462 2,338,473 2,338,473 2,338,473 2,338,473

REVENUE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4010 SKGSA AGENCY REVENUE 1,620,501 3,171,501 3,197,500 3,197,500 3,825,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4329 SKGSA/ PROP 68 GRANT REVENUE 41,551 75,949 2,640,110 2,640,110 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4869 MISCELLANEOUS REVENUE 1,843 - 1,025,000 1,025,000 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES1,663,895 3,247,450 6,862,610 6,862,610 3,825,000 [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUES383-020-101-4010 SKGSA AGENCY REVENUE - - - - - [721] ADMINISTRATIVE SERVICES : EQUIPMENT FUEL FUND : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES- - - - -

EXPENSE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-020-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [383] ADMINISTRATIVE SERVICES : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : SERVICES AND SUPPLIES- - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6123 PERMIT PROCESSING - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6290 SVCS-PROFESSIONAL SERVICES 57,359 189,616 125,000 125,000 125,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6430 INSURANCE PREMIUMS - - 12,500 12,500 15,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6448 ADMINISTRATIVE EXPENSE - - 60,000 60,000 60,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6921 SKGSA WATER PURCHASE 1,185,000 1,580,000 2,600,000 2,600,000 2,600,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-8455 MEMBER AGENCY REIMBURSEMENTS - - 1,425,000 1,425,000 1,025,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC 60,186 84,823 2,640,110 2,640,110 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : CAPITAL OUTLAY1,302,545 1,854,439 6,862,610 6,862,610 3,825,000 [486] : SANGER HOUSING AUTHORITY
BEGINNING BALANCE 1,199,225 1,133,005 1,084,481 1,084,481 1,064,450 TOTAL REVENUE 42,450 58,287 37,700 6,448 37,700 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.

This fund accounts for debt held by the Sanger Housing Authority.

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.

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) TOTAL EXPENSE 108,670 106,812 23,892 26,478 36,478 REV. LESS EXP (66,220) (48,525) 13,808 (20,030) 1,222 ENDING FUND BALANCE 1,133,005 1,084,481 1,098,289 1,064,450 1,065,672

REVENUE
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4801 INTEREST INCOME - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4960 PROCEEDS ON REHAB LOAN 33,051 44,898 26,100 5,109 26,100 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4961 PROCEEDS ON DAP LOAN 9,399 13,389 11,600 1,339 11,600 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUESTOTAL [486] SANGER HOUSING AUTHORITY : REVENUES 42,450 58,287 37,700 6,448 37,700 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES

EXPENSE
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5110 DIRECT LABOR-REGULAR 42,211 49,873 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5160 VACATION LEAVE BUY BACK - 2,800 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5210 PERS EXPENSE 4,947 3,489 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5219 PERS OBLIGATION BOND 8,600 8,600 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5220 SOCIAL SECURITY 3,313 4,072 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5310 HEALTH INSURANCE 9,278 8,111 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5320 WORKERS COMPENSATION 4,610 4,873 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5340 EMPLOYEE ASSISTANCE PROGRAM 14 14 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5350 FITNESS PROGRAM 9 9 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5410 AUTO ALLOWANCE 48 132 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5411 CELL PHONE ALLOWANCE 152 129 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITSTOTAL [486] SANGER HOUSING AUTHORITY : WAGES AND BENEFITS73,183 82,100 - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6290 SVCS-PROFESSIONAL SERVICES 19,787 10,512 13,200 15,786 25,786 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6431 GENERAL LIABILITY PREMIUMS 400 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6432 PROPERTY PREMIUMS 100 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6438 UNEMPLOYMENT INSURANCE 200 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6445 DISABILITY INSURANCE 500 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6448 RISK MGT ADMIN 100 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6449 ERMA PERSONNEL INSURANCE 200 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-8440 CHARGES FOR INTERNAL ADMIN 14,200 14,200 10,692 10,692 10,692 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIESTOTAL [486] SANGER HOUSING AUTHORITY : OTHER CHARGES35,487 24,712 23,892 26,478 36,478 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [487] : SANGER FINANCING AUTHORITY
BEGINNING BALANCE 8,338,992 8,305,519 7,574,204 7,574,204 7,866,753 TOTAL REVENUE - - 8,660,000 8,660,000 -
TOTAL EXPENSE 33,473 731,315 9,665,000 8,367,450 1,257,764 REV. LESS EXP (33,473) (731,315) (1,005,000) 292,550 (1,257,764) ENDING FUND BALANCE 8,305,519 7,574,204 6,569,204 7,866,753 6,608,989

REVENUE
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : INFLOW : REVENUES [487] ADMINISTRATIVE SERVICES : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-050-402-4329 REVENUE - - 8,660,000 8,660,000 - [487] ADMINISTRATIVE SERVICES : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-050-402-4801 INTEREST INCOME - - - - - [487] ADMINISTRATIVE SERVICES : SANGER FINANCING AUTHORITY : INFLOW : REVENUESTOTAL [487] SANGER FINANCING AUTHORITY : REVENUES - - 8,660,000 8,660,000 -

EXPENSE
#
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY487-050-402-7210 FIRE STATION REMODEL & EXPANSION 30,164 716,137 9,565,000 8,357,236 1,207,764 [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAYTOTAL [487] SANGER FINANCING AUTHORITY : CAPITAL OUTLAY30,164 716,137 9,565,000 8,357,236 1,207,764 [487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES487-060-403-6290 SVCS-PROFESSIONAL SERVICES 3,310 15,178 100,000 10,214 50,000 [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES3,310 15,178 100,000 10,214 50,000 This fund accounts for debt held by the Sanger Financing Authority PAGE
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

CAPITAL IMPROVEMENT PLAN
PAGE
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CITY OF SANGER
CAPITAL IMPROVEMENT PROJECT DETAIL ∙ FISCAL YEAR 2025-2026

ACCT NO ACCOUNT NAME AMOUNT
298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT 4,500,000 231-070-102-7627 WATER WELL #19 3,350,000
204-070-101-7246 WELL #22 1,000,000
284-030-101-7130 VETERANS PARK 993,650
298-070-103-7640 AHSC PROJECT 975,000
211-070-101-7638 N STREET- 9TH TO ANNADALE 965,000
207-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET 775,000 212-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 638,000 217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD 633,875 211-070-101-9000 TRANSFERS OUT 600,000
212-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL 600,000 212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY 565,000 216-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT 540,000 217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 415,000 207-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD 385,000 222-070-317-7202 WELL 28 350,000
212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV 325,000 216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE 285,000 217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE 250,000 217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED 245,000 217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL 200,000 217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES 167,000 207-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE 150,000 216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE 150,000 217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS 144,000 207-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED 135,000 217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT 128,000 251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS 100,000 217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE 88,000 217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT 76,000 212-070-101-7639 BREHLER AVE - 7TH TO 9TH; WEBSTER AVE 75,000 213-070-101-7371 STREET PROJECTS VARIOUS LOCATIONS 60,000 207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS 50,000 216-070-101-6290 SVCS-PROFESSIONAL SERVICES 50,000
203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES 42,000 207-070-101-7652 FALLER AVE - ALMOND TO ANNADALE 40,000 212-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS 36,000 212-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT 32,000 207-070-101-7653 4TH STREET - ACADEMY TO O ST 25,000
216-070-101-7505 MS4 PERMITTING 25,000
216-070-101-7626 STANDARD PLAN UPDATES 25,000
216-070-101-7627 GIS UPDATES (NOT CIP) 25,000
216-070-101-7633 2025 STREET SEALING PROJECT 25,000
216-070-101-7654 VINE STREET - LYON TO BREHLER AVE 25,000 611-070-401-7202 WELL 28 25,000
212-070-101-7648 BETHEL AVE - ANNADALE TO NORTH AVE 22,000 212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS 20,000 212-070-101-7649 GREENWOOD & JENSEN INTRSCTN IMPROV PROJ 19,000 TOTAL CIP 20,349,525.00$
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

DEBT SERVICE SCHEDULE
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241

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

ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY SERIES REPLACED NEW SERIES REPLACED 2020 SERIES A SERIES REPLACED 2013 SERIES

PROJECT PENSION UNFUNDED ACCRUED LIABILITIES PROJECT REMODEL AND EXPANSION OF FIRE STATION PROJECT ROOF, HVAC, LIGHTING, POOL PUMP

CURRENT BALANCE CURRENT BALANCE CURRENT BALANCE
INTEREST RATE 2.33% INTEREST RATE 3.97% INTEREST RATE 2.65% PRINCIPAL ACCOUNT 712-020-401-8210 PRINCIPAL ACCOUNT 101-050-402-8210 PRINCIPAL ACCOUNT 712-020-101-8210 INTEREST ACCOUNT 712-020-401-8211 INTEREST ACCOUNT 101-050-402-8211 INTEREST ACCOUNT 712-020-101-8211 Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service 01/15/22 168,725.30 168,725.30 168,725.30 02/01/22 135,000 148,225.00 283,225.00 283,225.00 06/15/22 39,000 13,103.46 52,103.46 52,103.46 07/15/22 950,000 216,932.53 1,166,932.53 08/01/22 145,525.00 145,525.00 12/15/22 22,490.00 22,490.00 01/15/23 215,241.53 215,241.53 1,382,174.06 02/01/23 140,000 145,525.00 285,525.00 431,050.00 06/15/23 35,000 22,490.00 57,490.00 79,980.00 07/15/23 955,000 215,241.53 1,170,241.53 08/01/23 142,725.00 142,725.00 12/15/23 17,874.25 17,874.25 01/15/24 213,064.13 213,064.13 1,383,305.66 02/01/24 145,000 142,725.00 287,725.00 430,450.00 06/15/24 53,000 17,874.25 70,874.25 88,748.50 07/15/24 960,000 213,064.13 1,173,064.13 08/01/24 139,825.00 139,825.00 12/15/24 17,172.00 17,172.00 01/15/25 209,512.13 209,512.13 1,382,576.26 02/01/25 150,000 139,825.00 289,825.00 429,650.00 06/15/25 53,000 17,172.00 70,172.00 87,344.00 07/15/25 960,000 209,512.13 1,169,512.13 08/01/25 136,825.00 136,825.00 12/15/25 16,469.75 16,469.75 01/15/26 204,419.33 204,419.33 1,373,931.46 02/01/26 155,000 136,825.00 291,825.00 428,650.00 06/15/26 53,000 16,469.75 69,469.75 85,939.50 07/15/26 980,000 204,419.33 1,184,419.33 08/01/26 133,725.00 133,725.00 12/15/26 15,767.50 15,767.50 01/15/27 197,848.44 197,848.44 1,382,267.77 02/01/27 165,000 133,725.00 298,725.00 432,450.00 06/15/27 53,000 15,767.50 68,767.50 84,535.00 07/15/27 995,000 197,848.44 1,192,848.44 08/01/27 130,425.00 130,425.00 12/15/27 15,065.25 15,065.25 01/15/28 189,684.46 189,684.46 1,382,532.90 02/01/28 170,000 130,425.00 300,425.00 430,850.00 06/15/28 58,000 15,065.25 73,065.25 88,130.50 07/15/28 1,010,000 189,684.46 1,199,684.46 08/01/28 127,025.00 127,025.00 12/15/28 14,296.75 14,296.75 01/15/29 180,387.40 180,387.40 1,380,071.86 02/01/29 175,000 127,025.00 302,025.00 429,050.00 06/15/29 58,000 14,296.75 72,296.75 86,593.50 07/15/29 1,030,000 180,387.40 1,210,387.40 08/01/29 123,525.00 123,525.00 12/15/29 13,528.25 13,528.25 01/15/30 170,025.60 170,025.60 1,380,413.00 02/01/30 185,000 123,525.00 308,525.00 432,050.00 06/15/30 62,000 13,528.25 75,528.25 89,056.50 07/15/30 1,050,000 170,025.60 1,220,025.60 08/01/30 119,825.00 119,825.00 12/15/30 12,706.75 12,706.75 01/15/31 158,622.60 158,622.60 1,378,648.20 02/01/31 190,000 119,825.00 309,825.00 429,650.00 06/15/31 62,000 12,706.75 74,706.75 87,413.50 07/15/31 1,075,000 158,622.60 1,233,622.60 08/01/31 116,025.00 116,025.00 12/15/31 11,885.25 11,885.25 01/15/32 146,034.35 146,034.35 1,379,656.95 02/01/32 200,000 116,025.00 316,025.00 432,050.00 06/15/32 61,000 11,885.25 72,885.25 84,770.50 07/15/32 1,105,000 146,034.35 1,251,034.35 08/01/32 112,025.00 112,025.00 12/15/32 11,077.00 11,077.00 01/15/33 131,989.80 131,989.80 1,383,024.15 02/01/33 205,000 112,025.00 317,025.00 429,050.00 06/15/33 65,000 11,077.00 76,077.00 87,154.00 07/15/33 1,135,000 131,989.80 1,266,989.80 08/01/33 107,925.00 107,925.00 12/15/33 10,215.75 10,215.75 01/15/34 114,839.95 114,839.95 1,381,829.75 02/01/34 215,000 107,925.00 322,925.00 430,850.00 06/15/34 69,000 10,215.75 79,215.75 89,431.50 07/15/34 1,165,000 114,839.95 1,279,839.95 08/01/34 104,700.00 104,700.00 12/15/34 9,301.50 9,301.50 01/15/35 97,236.80 97,236.80 1,377,076.75 02/01/35 220,000 104,700.00 324,700.00 429,400.00 06/15/35 72,000 9,301.50 81,301.50 90,603.00 07/15/35 1,200,000 97,236.80 1,297,236.80 08/01/35 100,300.00 100,300.00 12/15/35 8,347.50 8,347.50 01/15/36 79,104.80 79,104.80 1,376,341.60 02/01/36 230,000 100,300.00 330,300.00 430,600.00 06/15/36 71,000 8,347.50 79,347.50 87,695.00 07/15/36 910,000 79,104.80 989,104.80 08/01/36 95,700.00 95,700.00 12/15/36 7,406.75 7,406.75 01/15/37 64,353.70 64,353.70 1,053,458.50 02/01/37 240,000 95,700.00 335,700.00 431,400.00 06/15/37 75,000 7,406.75 82,406.75 89,813.50 07/15/37 945,000 64,353.70 1,009,353.70 08/01/37 90,900.00 90,900.00 12/15/37 6,413.00 6,413.00 01/15/38 49,035.25 49,035.25 1,058,388.95 02/01/38 250,000 90,900.00 340,900.00 431,800.00 06/15/38 74,000 6,413.00 80,413.00 86,826.00 07/15/38 975,000 49,035.25 1,024,035.25 08/01/38 85,900.00 85,900.00 12/15/38 5,432.50 5,432.50 01/15/39 33,230.50 33,230.50 1,057,265.75 02/01/39 260,000 85,900.00 345,900.00 431,800.00 06/15/39 77,000 5,432.50 82,432.50 87,865.00 07/15/39 1,010,000 33,230.50 1,043,230.50 08/01/39 80,700.00 80,700.00 12/15/39 4,412.25 4,412.25 01/15/40 16,858.40 16,858.40 1,060,088.90 02/01/40 270,000 80,700.00 350,700.00 431,400.00 06/15/40 80,000 4,412.25 84,412.25 88,824.50 07/15/40 1,040,000 16,858.40 1,056,858.40 08/01/40 75,300.00 75,300.00 12/15/40 3,352.25 3,352.25 01/15/41 - 1,056,858.40 02/01/41 280,000 75,300.00 355,300.00 430,600.00 06/15/41 83,000 3,352.25 86,352.25 89,704.50 19,450,000 5,328,636.17 24,778,636.17 24,778,636.17 08/01/41 69,700.00 69,700.00 12/15/41 2,252.50 2,252.50 02/01/42 290,000 69,700.00 359,700.00 429,400.00 06/15/42 86,000 2,252.50 88,252.50 90,505.00 08/01/42 63,900.00 63,900.00 12/15/42 1,113.00 1,113.00 02/01/43 300,000 63,900.00 363,900.00 427,800.00 06/15/43 84,000 1,113.00 85,113.00 86,226.00 08/01/43 57,900.00 57,900.00 1,423,000 466,262.96 1,889,262.96 1,889,262.96 02/01/44 315,000 57,900.00 372,900.00 430,800.00 08/01/44 51,600.00 51,600.00
02/01/45 325,000 51,600.00 376,600.00 428,200.00 08/01/45 45,100.00 45,100.00
02/01/46 340,000 45,100.00 385,100.00 430,200.00 08/01/46 38,300.00 38,300.00
02/01/47 355,000 38,300.00 393,300.00 431,600.00 08/01/47 31,200.00 31,200.00
02/01/48 370,000 31,200.00 401,200.00 432,400.00 08/01/48 23,800.00 23,800.00
02/01/49 380,000 23,800.00 403,800.00 427,600.00 08/01/49 16,200.00 16,200.00
02/01/50 395,000 16,200.00 411,200.00 427,400.00 08/01/50 8,300.00 8,300.00
02/01/21 415,000 8,300.00 423,300.00 431,600.00
7,465,000 5,298,025.00 12,763,025.00 12,763,025.00
ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2023

SANGER FINANCING AUTHORITY OBLIGATIONS
2021 PENSION OBLIGATION BONDS LEASE REVENUE BONDS, SERIES 2020A LEASE REVENUE BONDS, SERIES 2022A PAGE
150
242

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

ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY SERIES REPLACED 2014 SERIES/REFUND 2006 BONDS SERIES REPLACED 2013 SERIES SERIES REPLACED 2013 SERIES

PROJECT WASTEWATER TREATMENT PLAN PROJECT SOLAR, PUMPS, CONTROLS, LIGHTING AND HVAC PROJECT WATER METERS AND LEAK DETECTORS

CURRENT BALANCE CURRENT BALANCE CURRENT BALANCE
INTEREST RATE 2.15% INTEREST RATE 2.96% INTEREST RATE 3.23% PRINCIPAL ACCOUNT 621-070-501-8220 PRINCIPAL ACCOUNT 621-070-501-8210 PRINCIPAL ACCOUNT 611-070-401-8210 INTEREST ACCOUNT 621-070-501-8221 INTEREST ACCOUNT 621-070-501-8211 INTEREST ACCOUNT 611-070-401-8211 Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service 06/15/22 775,000 90,635.06 865,635.06 865,635.06 12/15/22 151,795.80 151,795.80 12/15/22 90,199.95 90,199.95 12/15/22 189,980.00 189,980.00 06/15/23 135,000 131,361.75 266,361.75 418,157.55 06/15/23 48,000 78,057.65 126,057.65 216,257.60 06/15/23 755,000 189,980.00 944,980.00 1,134,960.00 12/15/23 94,009.60 94,009.60 12/15/23 60,831.66 60,831.66 12/15/23 178,843.75 178,843.75 06/15/24 189,000 94,009.60 283,009.60 377,019.20 06/15/24 119,000 60,831.66 179,831.66 240,663.32 06/15/24 780,000 178,843.75 958,843.75 1,137,687.50 12/15/24 91,212.40 91,212.40 12/15/24 58,911.00 58,911.00 12/15/24 122,462.97 122,462.97 06/15/25 195,000 91,212.40 286,212.40 377,424.80 06/15/25 120,000 58,911.00 178,911.00 237,822.00 06/15/25 840,000 121,958.75 961,958.75 1,084,421.72 12/15/25 88,326.40 88,326.40 12/15/25 56,974.20 56,974.20 12/15/25 112,928.75 112,928.75 06/15/26 244,000 88,326.40 332,326.40 420,652.80 06/15/26 125,000 56,974.20 181,974.20 238,948.40 06/15/26 855,000 112,928.75 967,928.75 1,080,857.50 12/15/26 84,715.20 84,715.20 12/15/26 54,956.70 54,956.70 12/15/26 103,737.50 103,737.50 06/15/27 254,000 84,715.20 338,715.20 423,430.40 06/15/27 130,000 54,956.70 184,956.70 239,913.40 06/15/27 875,000 103,737.50 978,737.50 1,082,475.00 12/15/27 80,956.00 80,956.00 12/15/27 52,858.50 52,858.50 12/15/27 94,331.25 94,331.25 06/15/28 261,000 80,956.00 341,956.00 422,912.00 06/15/28 136,000 52,858.50 188,858.50 241,717.00 06/15/28 895,000 94,331.25 989,331.25 1,083,662.50 12/15/28 77,093.20 77,093.20 12/15/28 50,663.46 50,663.46 12/15/28 84,710.00 84,710.00 06/15/29 277,000 77,093.20 354,093.20 431,186.40 06/15/29 140,000 50,663.46 190,663.46 241,326.92 06/15/29 915,000 84,710.00 999,710.00 1,084,420.00 12/15/29 72,993.60 72,993.60 12/15/29 48,403.86 48,403.86 12/15/29 74,873.75 74,873.75 06/15/30 288,000 72,993.60 360,993.60 433,987.20 06/15/30 140,000 48,403.86 188,403.86 236,807.72 06/15/30 935,000 74,873.75 1,009,873.75 1,084,747.50 12/15/30 68,731.20 68,731.20 12/15/30 46,144.26 46,144.26 12/15/30 64,822.50 64,822.50 06/15/31 294,000 68,731.20 362,731.20 431,462.40 06/15/31 149,000 46,144.26 195,144.26 241,288.52 06/15/31 950,000 64,822.50 1,014,822.50 1,079,645.00 12/15/31 64,380.00 64,380.00 12/15/31 43,739.40 43,739.40 12/15/31 54,610.00 54,610.00 06/15/32 309,000 64,380.00 373,380.00 437,760.00 06/15/32 152,000 43,739.40 195,739.40 239,478.80 06/15/32 970,000 54,610.00 1,024,610.00 1,079,220.00 12/15/32 59,806.80 59,806.80 12/15/32 41,286.12 41,286.12 12/15/32 44,182.50 44,182.50 06/15/33 315,000 59,806.80 374,806.80 434,613.60 06/15/33 156,000 41,286.12 197,286.12 238,572.24 06/15/33 990,000 44,182.50 1,034,182.50 1,078,365.00 12/15/33 55,144.80 55,144.80 12/15/33 38,768.28 38,768.28 12/15/33 33,540.00 33,540.00 06/15/34 325,000 55,144.80 380,144.80 435,289.60 06/15/34 209,000 38,768.28 247,768.28 286,536.56 06/15/34 1,015,000 33,540.00 1,048,540.00 1,082,080.00 12/15/34 50,334.80 50,334.80 12/15/34 35,395.02 35,395.02 12/15/34 22,628.75 22,628.75 06/15/35 334,000 50,334.80 384,334.80 434,669.60 06/15/35 212,000 35,395.02 247,395.02 282,790.04 06/15/35 1,040,000 22,628.75 1,062,628.75 1,085,257.50 12/15/35 45,391.60 45,391.60 12/15/35 31,973.34 31,973.34 12/15/35 11,448.75 11,448.75 06/15/36 347,000 45,391.60 392,391.60 437,783.20 06/15/36 219,000 31,973.34 250,973.34 282,946.68 06/15/36 1,065,000 11,448.75 1,076,448.75 1,087,897.50 12/15/36 40,256.00 40,256.00 12/15/36 28,438.68 28,438.68 13,655,000 2,476,331.78 16,131,331.78 16,131,331.78 06/15/37 356,000 40,256.00 396,256.00 436,512.00 06/15/37 230,000 28,438.68 258,438.68 286,877.36 12/15/37 34,987.20 34,987.20 12/15/37 24,726.48 24,726.48 06/15/38 364,000 34,987.20 398,987.20 433,974.40 06/15/38 236,000 24,726.48 260,726.48 285,452.96 12/15/38 29,600.00 29,600.00 12/15/38 20,917.44 20,917.44 06/15/39 376,000 29,600.00 405,600.00 435,200.00 06/15/39 242,000 20,917.44 262,917.44 283,834.88 12/15/39 24,035.20 24,035.20 12/15/39 17,011.56 17,011.56 06/15/40 388,000 24,035.20 412,035.20 436,070.40 06/15/40 252,000 17,011.56 269,011.56 286,023.12 12/15/40 18,292.80 18,292.80 12/15/40 12,944.28 12,944.28 06/15/41 399,000 18,292.80 417,292.80 435,585.60 06/15/41 258,000 12,944.28 270,944.28 283,888.56 12/15/41 12,387.60 12,387.60 12/15/41 8,780.16 8,780.16 06/15/42 414,000 12,387.60 426,387.60 438,775.20 06/15/42 267,000 8,780.16 275,780.16 284,560.32 12/15/42 6,260.40 6,260.40 12/15/42 4,470.78 4,470.78 06/15/43 423,000 6,260.40 429,260.40 435,520.80 06/15/43 277,000 4,470.78 281,470.78 285,941.56 6,487,000 2,480,987.15 8,967,987.15 8,967,987.15 3,817,000 1,644,647.96 5,461,647.96 5,461,647.96 ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2023 ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2023

UTILITY FUND OBLIGATIONS
2021 PENSION OBLIGATION BONDS LEASE REVENUE BONDS, SERIES 2020A LEASE REVENUE BONDS, SERIES 2022A ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2024
PAGE
151
243

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

POSITION CONTROL
PAGE
152
244

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026
POSITION TITLE 2024-2025 2025-2026
TOTAL FTE COUNT 149.00 1.00 150.00
CITY COUNCIL 5.00 - 5.00
MAYOR 1.00 1.00
COUNCIL MEMBER 4.00 4.00

EXECUTIVE ASSISTANT TO CITY MANAGER - -
ADMINISTRATIVE SERVICES 12.80 (1.00) 11.80
FINANCE 5.40 (1.00) 4.40
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR 0.40 0.40 FINANCE MANAGER 1.00 1.00
ADMINISTRATIVE ANALYST 1.00 1.00

SENIOR ACCOUNTANT - -

MANAGEMENT ANALYST - -
ACCOUNTANT 1.00 1.00
ACCOUNT CLERK II 2.00 (2.00) -
ACCOUNT CLERK I - 1.00 1.00
UTILITY BILLING 4.00 - 4.00
ACCOUNT CLERK II 3.00 3.00

ACCOUNT CLERK I - -
(PT) ACCOUNT CLERK 1.00 1.00
HUMAN RESOURCES 3.40 - 3.40
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR 0.40 0.40 HUMAN RESOURCES MANAGER 1.00 1.00
HUMAN RESOURCES ANALYST 1.00 1.00 2.00
HR TECHNICIAN 1.00 (1.00) -
CITY MANAGER 1.70 - 1.70
CITY MANAGER 1.00 1.00
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR 0.20 0.20 CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50 CITY CLERK 1.50 (1.00) 0.50
CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50 CITY CLERK/DEPUTY PERSONNEL OFFICER 1.00 (1.00) - COMMUNITY DEVELOPMENT 9.50 - 9.50
COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00
SENIOR PLANNER 1.00 1.00
BUILDING OFFICIAL 1.00 1.00
BUILDING INSPECTOR 1.00 1.00
SENIOR CODE ENFORCEMENT OFFICER 1.00 1.00
PROGRAM TECHNICIAN 2.00 2.00
CODE ENFORCEMENT OFFICER 1.00 1.00
(PT) BUILDING INSPECTOR (HOURLY) 0.50 0.50
(PT) CODE ENFORCEMENT OFFICER (HOURLY) 1.00 1.00

CHANGE IN FTE
PAGE
153
245

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026
POSITION TITLE 2024-2025 2025-2026

CHANGE IN FTE
FIRE DEPARTMENT 36.00 2.00 38.00
FIRE CHIEF 1.00 1.00
FIRE CAPTAIN 3.00 3.00
COMMUNITY RISK REDUCTION OFFICER 1.00 1.00
FIRE LIEUTENANT 3.00 3.00
FIRE ENGINEER 3.00 3.00
FIREFIGHTER II 10.00 - 10.00
FIREFIGHTER I 6.00 6.00
NON-SAFETY EMT/ PARAMEDIC (HOURLY) 6.00 2.00 8.00 EXECUTIVE ASSISTANT 1.00 1.00

ADMINISTRATIVE SECRETARY - -
BILLING CLERK 1.00 - 1.00
(PT) BILLING CLERK 1.00 1.00
POLICE DEPARTMENT 46.50 - 46.50
POLICE CHIEF 1.00 1.00
POLICE COMMANDER 2.00 2.00
POLICE SERGEANT 5.00 5.00
POLICE CORPORAL 4.00 4.00
POLICE OFFICER 27.00 1.00 28.00
POLICE RECORDS SUPERVISOR (SPOA) 1.00 1.00
COMMUNITY SERVICE OFFICER II 2.00 2.00
POLICE CADET 1.00 (1.00) -
ANIMAL CONTROL OFFICER 1.00 1.00
ADMINISTRATIVE ASSISTANT 1.00 1.00
RECORDS CLERK I 1.00 1.00
(PT) ANIMAL CONTROL OFFICER 0.50 0.50
PUBLIC WORKS 31.00 1.00 32.00
PUBLIC WORKS ADMINISTRATION 3.00 1.00 4.00
PUBLIC WORKS DIRECTOR 1.00 1.00

DEPUTY PUBLIC WORKS DIRECTOR - -
MANAGEMENT ANALYST 2.00 2.00
PROGRAM TECHNICIAN - 1.00 1.00
STREETS 8.70 (3.70) 5.00
PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES 0.70 0.30 1.00 SR STREETS, PARKS, FACILITIES WORKER 3.00 (2.00) 1.00 STREETS, PKS & FAC WORKER II 3.00 (1.00) 2.00
STREETS, PKS & FAC WORKER I 1.00 1.00
GRAFFITI REMOVAL OPERATOR 1.00 (1.00) -
PARKS 3.00 3.00 6.00
SR STREETS, PARKS, FACILITIES WORKER - 1.00 1.00
STREETS, PKS & FAC WORKER II 1.00 2.00 3.00
STREETS, PKS & FAC WORKER I 2.00 2.00
PAGE
154
246

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026
POSITION TITLE 2024-2025 2025-2026

CHANGE IN FTE
FACILITIES 2.30 0.70 3.00
PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES 0.30 (0.30) - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00
STREETS, PKS & FAC WORKER II 1.00 1.00
STREETS, PKS & FAC WORKER I - 1.00 1.00
WATER 5.00 - 5.00
WATER OPERATIONS MANAGER 1.00 1.00
WATER OPERATOR II 1.00 1.00
WATER OPERATOR I 3.00 3.00
WASTEWATER 9.00 - 9.00
PLANT MANAGER-WASTEWATER 1.00 1.00
CHIEF OPERATOR 1.00 1.00
WASTEWATER OPERATOR III 1.00 1.00
WASTEWATER OPERATOR II 1.00 1.00
WASTEWATER OPERATOR I/ENVIRONMENTALCOMPLIANCE INSPECTOR 1.00 1.00 WASTEWATER OPERATOR I 3.00 3.00
MECHANIC I 1.00 1.00
RECREATION 5.00 - 5.00
PARKS & RECREATION DIRECTOR 1.00 1.00
RECREATION SUPERVISOR 1.00 1.00
SENIOR CITIZEN COORDINATOR 1.00 1.00
RECREATION SPECIALIST II 1.00 1.00

RECREATION SPECIALIST I - -
(PT) SENIOR CITIZEN COORDINATOR I (HOURLY) 0.50 0.50 (PT) RECREATION SPECIALIST I (HOURLY) 0.50 0.50
PAGE
155
247
248
RESOLUTION NO. 2025-46

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2025-2026

WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIIIB of the California Constitution; and

WHEREAS, Section 7901 through 7913 of the Government code provide that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a regularly scheduled meeting; and

WHEREAS, all documentation used in the determination of the proceeds of taxes appropriations limit for the 2025-2026 Fiscal Year is calculated by adjusting the "base year", Fiscal Year 1978-79, proceeds of taxes appropriation limit for the population change and the change in the per capita personal income or local assessment roll due to non-residential construction.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANGER, does hereby resolve as follows:

The proceeds of taxes appropriation limit for the year 2025-2026 is established at $42,761,306 and that the appropriation from proceeds of taxes; revenue subject to the limitation is $12,273,980 an amount below the established limit by $30,487,326. Documentation used in the determination of the proceeds of tax appropriation limit is available to the public at the City of Sanger, Administrative Services Department, 1700 7th Street, Sanger, California.

*****************
The foregoing Resolution was considered by the City Council of the City of Sanger at a rescheduled regular meeting of said Council held on the 27 th day of June 2025 and approved by
the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

_____________________________
City Clerk

249
Fiscal Year Per Capita
Adjustment
Population
Adjustment
Total
Adjustment
Appropriation
Limit
2018 1.0369 1.0144 1.0518 $ 27,892,927
2019 1.0367 1.0152 1.0525 $ 29,356,130
2020 1.0385 1.0228 1.0622 $ 31,181,430
2021 1.0373 1.0067 1.0442 $ 32,561,205
2022 1.0573 1.0072 1.0649 $ 34,674,836
2023 1.0775 0.9904 1.0672 $ 37,003,460
2024 1.0444 0.9977 1.0420 $ 38,557,526
2025 1.0362 1.0027 1.0390 $ 40,061,182
2026 1.0644 1.0028 1.0674 $ 42,761,306
Notes

6.44%

0.28%

1.0644

1.0028

1.0674
Notes
2,950,000.00
$ 12,273,980
$ 42,761,306
$ 12,273,980
$ 30,487,326

CITY OF SANGER
APPROPRIATIONS LIMIT: GANN APPROPRIATIONS LIMIT

PRICE AND POPULATION FACTORS
Notes
DETERMINING THE FY 2025 RATE FACTOR Factor
Utility Users Tax $ 2,150,000
Per Capita Personal Income Change from FY 2024 to FY 2025 Population Change (same period)
Per Capita Cost of Living Ratio
Population Ratio
Rate Factor
FY 2025 TAX APPROPRIATIONS SUBJECT TO THE GANN LIMIT FY 2025 Est.

Property Tax $ 2,338,500
Sales & Use Tax $ 3,929,480
Factor Notes
GANN Limit for FY 2026 $ 40,061,182 Franchise Fees $ 744,000
Business License Tax $ 150,000
Transient Occupancy Tax $ 12,000
Unadjusted Appropriations Subject to Limit
Projected Appropriations are below Limit by $ 28,491,502 Motor Vehicle In Lieu
Total Unadjusted Appropriations Subject to Limit
LIMIT
250

251
RESOLUTION NO. 2025-47

A RESOLUTIION OF THE CITY COUNCIL OF THE CITY OF SANGER AUTHORIZING

REGULAR FULL-TIME POSITIONS AND REGULAR PART-TIME POSITIONS IN THE CITY SERVICE EFFECTIVE JULY 1, 2025, IN ACCORDANCE WITH THE OPERATING BUDGET FOR THE 2025-2026 FISCAL YEAR

WHEREAS, as the City Council of the City of Sanger did adopt a Resolution adopting the City Operating Budget and the Capital Improvement Budget for Fiscal Year 2025-2026;

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Sanger does hereby authorize the regular full-time and regular part-time positions in each City department as provided for in the Fiscal Year 2025-2026 operating budget and as detailed in the attached schedule.

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

The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 27
th day of June 2025 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

________________________
Lina Martinez, Executive Assistant

252

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026
POSITION TITLE 2024-2025 2025-2026
TOTAL FTE COUNT 149.00 1.00 150.00
CITY COUNCIL 5.00 - 5.00
MAYOR 1.00 1.00
COUNCIL MEMBER 4.00 4.00

EXECUTIVE ASSISTANT TO CITY MANAGER - -
ADMINISTRATIVE SERVICES 12.80 (1.00) 11.80
FINANCE 5.40 (1.00) 4.40
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR 0.40 0.40 FINANCE MANAGER 1.00 1.00
ADMINISTRATIVE ANALYST 1.00 1.00

SENIOR ACCOUNTANT - -

MANAGEMENT ANALYST - -
ACCOUNTANT 1.00 1.00
ACCOUNT CLERK II 2.00 (2.00) -
ACCOUNT CLERK I - 1.00 1.00
UTILITY BILLING 4.00 - 4.00
ACCOUNT CLERK II 3.00 3.00

ACCOUNT CLERK I - -
(PT) ACCOUNT CLERK 1.00 1.00
HUMAN RESOURCES 3.40 - 3.40
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR 0.40 0.40 HUMAN RESOURCES MANAGER 1.00 1.00
HUMAN RESOURCES ANALYST 1.00 1.00 2.00
HR TECHNICIAN 1.00 (1.00) -
CITY MANAGER 1.70 - 1.70
CITY MANAGER 1.00 1.00
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR 0.20 0.20 CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50 CITY CLERK 1.50 (1.00) 0.50
CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50 CITY CLERK/DEPUTY PERSONNEL OFFICER 1.00 (1.00) - COMMUNITY DEVELOPMENT 9.50 - 9.50
COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00
SENIOR PLANNER 1.00 1.00
BUILDING OFFICIAL 1.00 1.00
BUILDING INSPECTOR 1.00 1.00
SENIOR CODE ENFORCEMENT OFFICER 1.00 1.00
PROGRAM TECHNICIAN 2.00 2.00
CODE ENFORCEMENT OFFICER 1.00 1.00
(PT) BUILDING INSPECTOR (HOURLY) 0.50 0.50
(PT) CODE ENFORCEMENT OFFICER (HOURLY) 1.00 1.00

CHANGE IN FTE
PAGE
153
253

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026
POSITION TITLE 2024-2025 2025-2026

CHANGE IN FTE
FIRE DEPARTMENT 36.00 2.00 38.00
FIRE CHIEF 1.00 1.00
FIRE CAPTAIN 3.00 3.00
COMMUNITY RISK REDUCTION OFFICER 1.00 1.00
FIRE LIEUTENANT 3.00 3.00
FIRE ENGINEER 3.00 3.00
FIREFIGHTER II 10.00 - 10.00
FIREFIGHTER I 6.00 6.00
NON-SAFETY EMT/ PARAMEDIC (HOURLY) 6.00 2.00 8.00 EXECUTIVE ASSISTANT 1.00 1.00

ADMINISTRATIVE SECRETARY - -
BILLING CLERK 1.00 - 1.00
(PT) BILLING CLERK 1.00 1.00
POLICE DEPARTMENT 46.50 - 46.50
POLICE CHIEF 1.00 1.00
POLICE COMMANDER 2.00 2.00
POLICE SERGEANT 5.00 5.00
POLICE CORPORAL 4.00 4.00
POLICE OFFICER 27.00 1.00 28.00
POLICE RECORDS SUPERVISOR (SPOA) 1.00 1.00
COMMUNITY SERVICE OFFICER II 2.00 2.00
POLICE CADET 1.00 (1.00) -
ANIMAL CONTROL OFFICER 1.00 1.00
ADMINISTRATIVE ASSISTANT 1.00 1.00
RECORDS CLERK I 1.00 1.00
(PT) ANIMAL CONTROL OFFICER 0.50 0.50
PUBLIC WORKS 31.00 1.00 32.00
PUBLIC WORKS ADMINISTRATION 3.00 1.00 4.00
PUBLIC WORKS DIRECTOR 1.00 1.00

DEPUTY PUBLIC WORKS DIRECTOR - -
MANAGEMENT ANALYST 2.00 2.00
PROGRAM TECHNICIAN - 1.00 1.00
STREETS 8.70 (3.70) 5.00
PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES 0.70 0.30 1.00 SR STREETS, PARKS, FACILITIES WORKER 3.00 (2.00) 1.00 STREETS, PKS & FAC WORKER II 3.00 (1.00) 2.00
STREETS, PKS & FAC WORKER I 1.00 1.00
GRAFFITI REMOVAL OPERATOR 1.00 (1.00) -
PARKS 3.00 3.00 6.00
SR STREETS, PARKS, FACILITIES WORKER - 1.00 1.00
STREETS, PKS & FAC WORKER II 1.00 2.00 3.00
STREETS, PKS & FAC WORKER I 2.00 2.00
PAGE
154
254

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026
POSITION TITLE 2024-2025 2025-2026

CHANGE IN FTE
FACILITIES 2.30 0.70 3.00
PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES 0.30 (0.30) - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00
STREETS, PKS & FAC WORKER II 1.00 1.00
STREETS, PKS & FAC WORKER I - 1.00 1.00
WATER 5.00 - 5.00
WATER OPERATIONS MANAGER 1.00 1.00
WATER OPERATOR II 1.00 1.00
WATER OPERATOR I 3.00 3.00
WASTEWATER 9.00 - 9.00
PLANT MANAGER-WASTEWATER 1.00 1.00
CHIEF OPERATOR 1.00 1.00
WASTEWATER OPERATOR III 1.00 1.00
WASTEWATER OPERATOR II 1.00 1.00
WASTEWATER OPERATOR I/ENVIRONMENTALCOMPLIANCE INSPECTOR 1.00 1.00 WASTEWATER OPERATOR I 3.00 3.00
MECHANIC I 1.00 1.00
RECREATION 5.00 - 5.00
PARKS & RECREATION DIRECTOR 1.00 1.00
RECREATION SUPERVISOR 1.00 1.00
SENIOR CITIZEN COORDINATOR 1.00 1.00
RECREATION SPECIALIST II 1.00 1.00

RECREATION SPECIALIST I - -
(PT) SENIOR CITIZEN COORDINATOR I (HOURLY) 0.50 0.50 (PT) RECREATION SPECIALIST I (HOURLY) 0.50 0.50
PAGE
155
255
RESOLUTION NO. 2025-48

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ADOPTING

MASTER SALARY TABLES FOR ALL EMPLOYEES OF THE CITY OF SANGER

WHEREAS, Section 36506 of the Government Code of the State of California provides that the City Council shall, by Resolution or Ordinance, fix the compensation for all appointive officers and employees; and

WHEREAS, the Master Salary Tables are attached as Exhibit “A” to this Resolution and have been reviewed and considered by the City Council; and

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

1. The Master Salary Tables attached hereto as Exhibit “A” are hereby adopted.

2. All prior resolutions concerning compensation for City employees that are in conflict with this Resolution or the attached Master Salary Tables are hereby repealed, and this Resolution shall be effective July 1, 2025.

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

The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 27
th day of June 2025 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

__________________________________________
Lina Martinez, Executive Assistant
256
POSITION Step 1 Step 2 Step 3 Step 4 Step 5
NON-SAFETY EMT 17.81 18.70 19.63 20.61 21.65 Hourly
NON-SAFETY PARAMEDIC 19.77 20.76 21.80 22.89 24.03 Hourly ACCOUNT CLERK I 3,039 3,191 3,351 3,518 3,694 Monthly
ADMINISTRATIVE CLERK 3,039 3,191 3,351 3,518 3,694 Monthly RECREATION SPECIALIST I 3,112 3,268 3,431 3,603 3,783 Monthly SENIOR CITIZEN COORDINATOR 3,188 3,347 3,515 3,691 3,875 Monthly RECORDS CLERK I 3,329 3,495 3,670 3,854 4,046 Monthly
CONSTRUCTION WORKER I 3,350 3,518 3,693 3,878 4,071 Monthly GRAFFITI REMOVAL OPERATOR 3,350 3,518 3,693 3,878 4,071 Monthly MECHANIC I 3,350 3,518 3,693 3,878 4,071 Monthly
SANITATION WORKER I 3,350 3,518 3,693 3,878 4,071 Monthly STREETS, PKS & FAC WORKER I 3,350 3,518 3,693 3,878 4,071 Monthly WASTEWATER OPERATOR TRAINEE 3,434 3,606 3,785 3,794 4,174 Monthly WATER OPERATOR TRAINEE 3,434 3,606 3,785 3,794 4,174 Monthly BILLING CLERK 3,480 3,654 3,837 4,028 4,229 Monthly
ACCOUNT CLERK II 3,602 3,782 3,971 4,170 4,377 Monthly
RECORDS CLERK II 3,669 3,852 4,045 4,247 4,459 Monthly
ADMINISTRATIVE ASSISTANT 3,785 3,974 4,174 4,382 4,601 Monthly HR TECHNICIAN 3,785 3,974 4,174 4,382 4,601 Monthly
CONSTRUCTION WORKER II 3,785 3,974 4,174 4,382 4,601 Monthly MECHANIC II 3,785 3,974 4,174 4,382 4,601 Monthly
SANITATION WORKER II 3,785 3,974 4,174 4,382 4,601 Monthly STREETS, PKS & FAC WORKER II 3,785 3,974 4,174 4,382 4,601 Monthly WASTEWATER OPERATOR I 3,785 3,974 4,174 4,382 4,601 Monthly WATER OPERATOR I 3,785 3,974 4,174 4,382 4,601 Monthly
ADMINISTRATIVE SECRETARY 3,819 4,010 4,210 4,421 4,642 Monthly ANIMAL CONTROL OFFICER 3,872 4,066 4,269 4,482 4,707 Monthly CODE ENFORCEMENT OFFICER 3,872 4,066 4,269 4,482 4,707 Monthly COMMUNITY SERVICE OFFICER I 3,872 4,066 4,269 4,482 4,707 Monthly PROGRAM TECHNICIAN 4,010 4,211 4,421 4,642 4,874 Monthly FACILITY MAINTENANCE WORKER 4,072 4,276 4,489 4,713 4,948 Monthly SENIOR CONSTRUCTION WORKER 4,072 4,276 4,489 4,713 4,948 Monthly SR MECHANIC 4,072 4,276 4,489 4,713 4,948 Monthly
SR SANITATION WORKER 4,072 4,276 4,489 4,713 4,948 Monthly SR STREETS, PARKS, FACILITIES WORKER 4,072 4,276 4,489 4,713 4,948 Monthly POLICE CADET 4,163 4,371 4,590 4,820 5,060 Monthly
WASTEWATER OPERATOR I/ENVIRONMENTAL COMPLIANCE 4,172 4,381 4,599 4,829 5,070 Monthly WASTEWATER OPERATOR II 4,172 4,381 4,599 4,829 5,070 Monthly EXHIBIT “A”

CITY OF SANGER

MASTER SALARY TABLE
FY 2024-2025
(COMPENSATION ORDER)
Frequency
257
WATER OPERATOR II 4,172 4,381 4,599 4,829 5,070 Monthly FIREFIGHTER I 4,333 4,550 4,778 5,017 5,268 Monthly
COMMUNITY SERVICE OFFICER II 4,486 4,710 4,946 5,192 5,453 Monthly SENIOR ADMINISTRATIVE ASSISTANT 4,490 4,715 4,950 5,198 5,458 Monthly RECREATION SPECIALIST II 4,597 4,827 5,068 5,322 5,588 Monthly SYSTEMS ANALYST 4,597 4,827 5,068 5,322 5,588 Monthly
LABORATORY SUPERVISOR 4,716 4,952 5,199 5,459 5,732 Monthly LEAD CONSTRUCTION WORKER 4,716 4,952 5,199 5,459 5,732 Monthly LEAD MECHANIC 4,716 4,952 5,199 5,459 5,732 Monthly
LEAD SANITATION WORKER 4,716 4,952 5,199 5,459 5,732 Monthly LEAD STREETS, PARKS, FACILITIES WORKER 4,716 4,952 5,199 5,459 5,732 Monthly SENIOR CODE ENFORCEMENT OFFICER 4,827 5,068 5,321 5,588 5,867 Monthly CONSTRUCTION INSPECTOR 4,827 5,068 5,321 5,588 5,867 Monthly BUILDING INSPECTOR 4,827 5,068 5,321 5,588 5,867 Monthly FIREFIGHTER II 4,893 5,138 5,395 5,665 5,949 Monthly
WASTEWATER OPERATOR III 4,951 5,199 5,458 5,731 6,018 Monthly WATER OPERATOR III 4,951 5,199 5,458 5,731 6,018 Monthly ACCOUNTANT 5,086 5,340 5,607 5,888 6,182 Monthly
FIRE ENGINEER 5,137 5,394 5,663 5,946 6,243 Monthly
POLICE RECORDS SUPERVISOR (SPOA) 5,159 5,417 5,688 5,971 6,271 Monthly EXECUTIVE ASSISTANT 5,374 5,643 5,925 6,221 6,532 Monthly BUILDING OFFICIAL 5,374 5,643 5,925 6,221 6,532 Monthly RECORDS/COMM SUPV (MM) 5,374 5,643 5,925 6,221 6,532 Monthly POLICE OFFICER 5,441 5,713 5,999 6,299 6,614 Monthly
CHIEF OPERATOR 5,458 5,731 6,018 6,318 6,634 Monthly
FIRE LIEUTENANT 5,530 5,807 6,097 6,402 6,722 Monthly
RECREATION SUPERVISOR 5,642 5,924 6,220 6,531 6,858 Monthly MANAGEMENT ANALYST 5,642 5,924 6,220 6,531 6,858 Monthly GRANTS MANAGER 5,642 5,924 6,220 6,531 6,858 Monthly
ASSISTANT ENGINEER 5,728 6,014 6,315 6,631 6,963 Monthly ECONOMIC DEVELOPMENT COORDINATOR 5,728 6,014 6,315 6,631 6,963 Monthly PLANNER 5,728 6,014 6,315 6,631 6,963 Monthly
CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 5,888 6,182 6,492 6,817 7,158 Monthly HUMAN RESOURCES ANALYST 5,888 6,182 6,492 6,817 7,158 Monthly SENIOR ACCOUNTANT 5,888 6,182 6,492 6,817 7,158 Monthly CHIEF BUILDING OFFICIAL 5,924 6,220 6,531 6,858 7,201 Monthly INFORMATION TECHNOLOGY MANAGER 5,924 6,220 6,531 6,858 7,201 Monthly PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES 5,924 6,220 6,531 6,858 7,201 Monthly FIRE CAPTAIN 5,947 6,244 6,557 6,885 7,229 Monthly
COMMUNITY RISK REDUCTION OFFICER 5,947 6,244 6,557 6,885 7,229 Monthly POLICE CORPORAL 5,999 6,299 6,614 6,945 7,291 Monthly
ADMINISTRATIVE ANALYST 6,036 6,339 6,656 6,988 7,337 Monthly BATTALION CHIEF 6,220 6,531 6,858 7,200 7,560 Monthly
SENIOR PLANNER 6,377 6,696 7,031 7,382 7,751 Monthly
FIRE DIVISION CHIEF 6,531 6,858 7,200 7,560 7,938 Monthly POLICE CAPTAIN 6,531 6,858 7,200 7,560 7,938 Monthly
POLICE SERGEANT 6,614 6,945 7,292 7,657 8,039 Monthly
WATER OPERATIONS MANAGER 6,614 6,945 7,292 7,657 8,039 Monthly PLANT MANAGER-WASTEWATER 6,614 6,945 7,292 7,657 8,039 Monthly DEPUTY PUBLIC WORKS DIRECTOR 6,695 7,030 7,381 7,750 8,138 Monthly ECONOMIC & REDEVELOPMENT MANAGER 6,695 7,030 7,381 7,750 8,138 Monthly DEPUTY FIRE CHIEF 6,695 7,030 7,381 7,750 8,138 Monthly FINANCE MANAGER 7,031 7,383 7,752 8,139 8,546 Monthly
HUMAN RESOURCES MANAGER 7,031 7,383 7,752 8,139 8,546 Monthly 258
PLANNING MANAGER 7,031 7,383 7,752 8,139 8,546 Monthly
POLICE COMMANDER 7,606 7,986 8,386 8,805 9,245 Monthly
CITY CLERK/DEPUTY PERSONNEL OFFICER 8,334 8,751 9,189 9,647 10,129 Monthly FINANCE DIRECTOR 8,334 8,751 9,189 9,647 10,129 Monthly ADMINISTRATIVE SERVICES DIRECTOR 8,751 9,189 9,648 10,130 10,637 Monthly COMMUNITY DEVELOPMENT DIRECTOR 8,751 9,189 9,648 10,130 10,637 Monthly PARKS AND RECREATION DIRECTOR 8,751 9,189 9,648 10,130 10,637 Monthly PUBLIC WORKS DIRECTOR 8,751 9,189 9,648 10,130 10,637 Monthly FIRE CHIEF 9,713 10,199 10,708 11,243 11,805 Monthly
POLICE CHIEF 9,713 10,199 10,708 11,243 11,805 Monthly
ASSISTANT CITY MANAGER 13,031 13,683 14,367 15,085 15,838 Monthly CITY MANAGER 14,183 17,730
Updated: 01.16.25
Monthly
259
RESOLUTION NO. 2025-49

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER
AMENDING AND UPDATING RESOLUTION NO . 2022-95 AND

CLARIFYING PRIOR ACTIONS OF COUNCIL REGARDING THE
CITY’S USE OF FUNDS UNDER THE AMERICAN RESCUE PLAN ACT
OF 2021

WHEREAS, at various times the City Council has taken action regarding the use of funds under the American Rescue Plan Act Of 2021 (ARPA); and
WHEREAS, such prior Council actions include the adoption of Resolutions 2021—26 and Resolution 2022-95; and
WHEREAS, Council Resolution No. 2022-95 adopted a Capital Improvement Plan which included funding for the Newmark Sewer Main – North to Muscat in the amount of $1.2 Million and for the California Quality Sewer Trunk Main in the amount of $825,000; and WHEREAS, on April 4, 2024, Council adopted Resolution 2024-15 approving a Revised Operating Budget for 2023-2024; and
WHEREAS, the Staff Report regarding Resolution 2024-15 states in part::

ARPA funds allow for smaller recipients to classify funds under “Revenue Replacement” in order to simplify the city’s ability to utilize funds. The projects for ARPA funds have already been assigned by 182 council to different projects, but with this revision staff is proposing to report the remaining balance under “Revenue Replacement” to satisfy all reporting requirements and transfer the projects over to the general fund and proceed as planned. This will increase the General Fund balance by $3.9 million, but the reservation of these funds to ARPA projects in progress remains unchanged.
; and
WHEREAS, as part of the FY 2025- 26 Budget, staff has recommended that prior allocations of ARPA funds under Resolution No. 2022-95 to the Newmark Sewer Main – North to Muscat and to the California Quality Sewer Trunk Main no longer be designated as ARPA projects and that the funds totaling $2,025,000 be added to the General Fund.

NOW THEREFORE, the City Council of the City of Sanger resolves as follows:

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

2. As part of the FY 2025- 26 Budget approval, Council agrees that prior allocations of ARPA funds to the Newmark Sewer Main – North to Muscat and to the California Quality Sewer Trunk Main no longer be designated as ARPA projects and that the funds totaling $2,025,000 be added to the General Fund.

3. Except as amended by this resolution, all other provisions of Resolution No. 2022- 95 remain unchanged.

4. This resolution is effective upon adoption.

The foregoing Resolution was considered by the City Council of the City of Sanger at a rescheduled regular meeting of said Council held on June 27, 2025, and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

City Clerk

RESOLUTION NO. 2025-50

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER
AMENDING AND SUPERSEDING CITY COUNCIL RESOLUTION 2022-
23 RELATING TO THE EXPENDITURE OF $800,000 FOR COUNCIL

DESIGNATED PROJECTS

WHEREAS, the City’s Fiscal Year 2021-2022 budget included a General Fund Balance in the amount of $800,000 to be used for special projects approved by Council (hereafter “City Council $800,000 Special Projects Fund”; and
WHEREAS, on March 17, 2022, the Council adopted Resolution No. 2022-23, prioritizing the potential uses for the funds; and
WHEREAS, there is a balance of $447,824.39 remaining in the City Council $800,000 Special Projects Fund; and
WHEREAS, the remaining balance is comprised of $229,000 in unassigned funds, $150,000 for Veterans Park, and $68,000 for Downtown Façade Program; and WHEREAS, as part of the FY 2025-26 Budget, staff has recommended that the remaining balance be allocated to the General Fund.

NOW THEREFORE, the City Council of the City of Sanger resolves as follows:

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

2. The remaining balance in the amount of $447,824.39 shall be removed from the City Council $800,000 Special Projects Fund and added to the General Fund.

3. This resolution is effective upon adoption.

The foregoing Resolution was considered by the City Council of the City of Sanger at a rescheduled regular meeting of said Council held on June 27, 2025 and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

City Clerk
Prepared by: Michelle Speer Approved by: Nathan Olson

REVIEW: City Manager: ______ Finance: __MS___ City Attorney:

TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION ____ Consent
____ Info Item
X Action Item
Department Report
____ Redevelopment Agency

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

For the Meeting of: June 27, 2025

Agenda Item No.: F-2

SANGER HOUSING AUTHORITY

REPORT TO THE BOARD OF DIRECTORS

To: Mayor and Council Members
From: Michelle Speer, Assistant City Manager
Subject: Sanger Housing Authority Operating Budget for Fiscal Year 2025-2026

CONFLICT OF INTEREST:

None known

RECOMMENDATION:

That the Board of Directors adopts Resolution No. 2025-01 approving the Sanger Housing Authority Budget for Fiscal Year 2025-2026.

EXECUTIVE SUMMARY:

The Sanger Housing Authority’s budget was developed as an integral component of the City of Sanger’s Operating and Capital Improvement Budget.

BACKGROUND:

The Sanger Housing Authority Proposed Budget reflects estimates of revenues and expenditures required to provide services to the residents of Sanger. The Authority’s budget is developed as a part of the City of Sanger’s operating and Capital improvement budget for each fiscal year. The Authority’s budget does not reflect any debt to be incurred during the coming fiscal year.

REASON FOR RECOMMENDATION:

Adoption of the Proposed Budget for fiscal year 2025-2026 will authorize the City to administer the budget starting July 1, 2025.

262

FISCAL IMPACT:

The Adopted budget is the financial blueprint for the next fiscal year and is an integral part of prudent financial management. The Sanger Housing Authority’s accounting and budgetary records are reflected in Fund 486.

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

City staff will input into the City’s financial software in order to ensure expenditures are within the appropriated amounts.

263
RESOLUTION NO. 2025-01

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SANGER HOUSING AUTHORITY

APPROVING THE SANGER HOUSING AUTHORITY
BUDGET FOR THE FISCAL YEAR 2025-2026

WHEREAS, in accordance with City Code Section 2.8g; the City Manager submitted for consideration of the Council of the City of Sanger a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2025-2026 including therein the Operating and Capital Improvement Budget of the Sanger Housing Authority; and

WHEREAS, a public hearing on said budget was duly scheduled, and held, and all persons were given the opportunity to be heard and their suggestions or objections carefully considered.

NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE SANGER HOUSING AUTHORITY HEREBY RESOLVES AS FOLLOWS:

The Board has reviewed the proposed Operating Budget and Capital Improvement Budget and the funds included therein for the period of July 1, 2025 through June 30, 2026 and hereby find that this budget is a sound plan for the financing required during Fiscal Year 2025-2026 for required operations, services and capital improvements. This budget is hereby adopted.

Sanger Housing Authority
Total Expenditures $ 36,478

Total Revenues $ 37,700

*************************************************
The foregoing Resolution was considered by the Board of Directors of the Sanger Housing Authority at a special meeting of said Board held on the 27th day of June 2025 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

_________________________
Lina Martinez, Executive Assistant
264
Prepared by: Michelle Speer Approved by: Nathan Olson

REVIEW: City Manager: _NCO___ Finance: _MS___ City Attorney: HCM TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION ____ Consent
____ Info Item
X Action Item
Department Report
____ Redevelopment Agency

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

For the Meeting of: June 27, 2025

Agenda Item No.: F-3

SANGER FINANCING AUTHORITY

REPORT TO THE BOARD OF DIRECTORS

To: Mayor and Council Members
From: Michelle Speer, Assistant City Manager
Subject: Sanger Financing Authority Operating Budget for Fiscal Year 2025-2026

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the Board of Directors adopt Resolution No. 25-01 approving the Sanger Financing Authority Budget for Fiscal Year 2025-2026.

EXECUTIVE SUMMARY:

The Sanger Financing Authority (the Authority) budget was developed as an integral component of the City of Sanger’s Operating and Capital Improvement Budget.

BACKGROUND:

The Sanger Financing Authority Proposed Budget reflects estimates of revenues and expenditures required to make its debt service payments. The Authority’s budget is developed as a part of the City of Sanger’s operating and Capital improvement budget for each fiscal year. The budget includes debt service and related activities for CalPERS Unfunded Accrued Liabilities Bonds, the 2023 Lease Revenue Refunding Bonds, and the Fire Station Remodel Bonds. Although the Authority has oversight over and reports financial balances and activities for the 2023 Water Revenue Refunding Bonds, the 2023 Subordinate Wastewater Revenue Refunding Bonds, and the 2023 Wastewater Revenue Refunding Bonds, those budgets are included in the appropriate enterprise funds.

265

REASON FOR RECOMMENDATION:

Adoption of the Proposed Budget for fiscal year 2025-2026 will authorize the City to administer the budget starting July 1, 2025.

FISCAL IMPACT:

The Adopted budget is the financial blueprint for the next fiscal year and is an integral part of prudent financial management. The Sanger Financing Authority’s accounting and budgetary records are reflected in Fund 487.

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

City staff will input into the City’s financial software to ensure expenditures are within the appropriated amounts.

266
RESOLUTION NO. 25-01

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SANGER FINANCING AUTHORITY

APPROVING THE SANGER FINANCING AUTHORITY
BUDGET FOR THE FISCAL YEAR 2025-2026

WHEREAS, in accordance with City Code Section 2.8g; the City Manager submitted for consideration of the Council of the City of Sanger a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2025-2026 including therein the Operating and Capital Improvement Budget of the Sanger Public Financing Authority and,

WHEREAS, a public meeting on said budget was duly scheduled, and held, and all persons were given the opportunity to be heard and their suggestions or objections carefully considered.

NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE SANGER PUBLIC FINANCING AUTHORITY HEREBY RESOLVES AS FOLLOWS:

The Board has reviewed the proposed Operating Budget and Capital Improvement Budget and the funds included therein for the period of July 1, 20 25 through June 30, 2026 and hereby find that this budget is a sound plan for the financing required during Fiscal Year 2025-2026 for required operations, services and capital improvements. This budget is hereby adopted.

Sanger Financing Authority
Debt Service
Bond Interest $ 0

Total Budget $8,600,000

Total Revenues $ 0

***************************************************
The foregoing Resolution was considered by the Board of Directors of the Sanger Public Financing Authority at a special meeting of said Board held on the 27 th day of June 2025 approved by the
following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

__________________________________
Lina Martinez, Executive Assistant
267
Prepared by: Michelle Speer Approved by:

REVIEW: City Manager: ______ Finance: ___MS__ City Attorney:

TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION ____ Consent
____ Info Item
X Action Item
Department Report
____ Redevelopment Agency

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

For the Meeting of: June 27, 2025

Agenda Item No.: F-4

CITY OF SANGER AS SUCCESSOR

AGENCY TO THE SANGER

REDEVELOPMENT AGENCY

REPORT TO THE BOARD OF DIRECTORS

To: Chairman and Board Members
From: Michelle Speer, Assistant City Manager
Subject: Sanger Successor Agency Operating Budget for Fiscal Year 2025-2026

CONFLICT OF INTEREST:

None known

RECOMMENDATION:

That the City of Sanger as Successor Agency to the Sanger Redevelopment Agency adopts Resolution No. 25-01 approving the City of Sanger Successor Agency Budget for Fiscal Year 2025-2026.

EXECUTIVE SUMMARY:

The City of Sanger as Successor Agency to the Sanger Redevelopment Agency’s budget was developed as an integral component of the City of Sanger’s Operating and Capital Improvement Budget.

BACKGROUND:

The Successor Agency Proposed Budget reflects the estimates of revenues and expenditures required for the enforceable obligations of the former Sanger Redevelopment Agency. The budget was developed as part of the City of Sanger’s operating and Capital improvement budget for the fiscal year.

The city is in the process of unwinding the Successor Agency. The final steps will be to (1) finalize the disposition of remaining redevelopment properties and (2) work with the Department of Finance to ensure the Agency has completed all necessary steps to shut down the Successor Agency.

268

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REASON FOR RECOMMENDATION:

Adoption of the Proposed Budget for F iscal Year 2025-2026 will authorize the City to administer the budget starting July 1, 2025.

FISCAL IMPACT:

The Adopted budget is the financial blueprint for the next fiscal year and is an integral part of prudent financial management. The City of Sanger as Successor Agency to the Sanger Redevelopment Agency’s accounting and budgetary records are reflected in Fund 381.

ALTERNATIVES:

None

ACTIONS FOLLOWING APPROVAL:

City staff will input into the City’s financial software to ensure expenditures are within the appropriated amounts.

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RESOLUTION NO. 25-01

A RESOLUTION OF THE CITY OF SANGER AS SUCCESSOR AGENCY TO THE SANGER

REDEVELOPMENT AGENCY, ADOPTING THE OPERATING
BUDGET FOR FISCAL YEAR 2025-2026
WHEREAS, in accordance with City Code Section 2.8g the City Manager submitted for consideration of the City Council of the City of Sanger a proposed City Operating Budget and City Capital Improve ment Budget for fiscal year 2025-20256 including therein the Operating Budget of the Successor Agency; and
WHEREAS, a public hearing on said budget was duly scheduled, and held and all persons were given the opportunity to be heard and their suggestions and objections carefully considered; and
WHEREAS, the said Proposed Operating Budget contains estimates of the services, activities and projects comprising the budget, and contains expenditure requirements and the resources available to the Successor Agency; and
WHEREAS, the Successor Agency has taken the necessary public actions per State Law known as AB 1X26 to ensure that the Successor Agency receives sufficient revenues to finance said Proposed Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY OF SANGER AS SUCCESSOR AGENCY AS FOLLOWS:

The Proposed Operating Budget is hereby approved and adopted as part of the Annual Operating Budget of the Successor Agency to the Sanger Redevelopment Agency for the Fiscal Year 2025- 2026.
******************************
The foregoing Resolution was considered by the City of Sanger as Successor Agency to the Sanger Redevelopment Agency at a special meeting of said Agency held on the 27th day of June 2025 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

__________________________________________
Lina Martinez, Executive Assistant

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Prepared by: Joshua Rogers___ Approved by: ________________________ 01236.0105/831146.1
REVIEW: City Manager: ______ Finance: _______ City Attorney: ______ TYPE OF ITEM: COUNCIL ACTION:  APPROVED  DENIED  NO ACTION ____ Consent
____ Info Item
_X__ Action Item
_X__ Department Report
____ Redevelopment Agency

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

For the Meeting of: June 27, 2025
Agenda Item No.: G-1

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and City Council
From: Joshua Rogers, City Engineer
Subject: Approval of Final Map, Agreements and Covenants for Tract No. 6431 Attachments:

1. Resolution No. 2025-51 and Exhibits Listed Hereunder A. Final Map
B. Subdivision Agreement
C. Improvement and Credit/Reimbursement Agreement
D. Statement of Covenants Acknowledging Right to Farm Law E. Covenant for Landscape and Lighting District
F. Covenant for Community Facilities District
G. Agreement for Common Use of Easements

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

Staff recommends that the City Council adopt Resolution No. 2025-51, approving:

1. The Final Map for Tract No. 6431;

2. The Subdivision Agreement for Final Map of Tract No. 6431;

3. The Improvement and Credit/Reimbursement Agreement, Tract No. 6431;

4. Statement of Covenants Affecting Land Development Acknowledging Right to Farm Law for the Final Map of Tract No. 6431;

5. Covenant Regarding Land Development for the Final Map of Tract No 6431 “Sanger Landscape and Lighting District No. 2”;

6. Covenant Regarding Land Development for the Final Map of Tract No 6431 “Community Facilities District No. 2005-01”; and

7. Agreement for Common Use of Easements.
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EXECUTIVE SUMMARY:

SJV Horizontal, LLC (“Developer”), has submitted a final map for Tract No. 6431 consisting of 147 single-family residential lots and 2 outlots for public purposes, including a storm drainage basin, as the first phase of a multi-phased development in the southwest quadrant of the City. In addition to submission of the f inal map, the Developer has executed the required Subdivision A greement, Improvement and Credit/Reimbursement Agreement, and all other required documents as required by the Conditions of Approval. The City Engineer, City Surveyor, and City Staff have reviewed the final map and deemed it to be technically correct and in compliance with the approved t entative map. Staff recommends approval of the final map and all associated agreements and documents so that the development may continue to progress to completion.

BACKGROUND:

In March and May of 2023, the Planning Commission (“Commission”) approved Tentative Tract Map No. 6431 submitted by the Developer for the property generally located south of North Avenue, east of Bethel Avenue, and west of Greenwood Avenue. The t entative map consisted of 99.4 acres of property designated for single -family residential use, specifically 490 single- family residential lots planned for a multi-phased development , and three outlots that would dedicate and develop a total of approximately

11.6 acres of public open space. In addition to the tentative map, the Commission approved a conditional use permit (“CUP”) for a planned unit development (“PUD”) in order to allow smaller lots than typically allowed by the Zoning Code, along with recommendation of approval of annexation of the property into the City. Following Commission approvals and recommendations, the City Council in May and August of 2023 approved a pre -zoning of the property, a CEQA Mitigated Negative Declaration, and initiated annexation proceedings with Fresno County Local Agency Formation Commission (LAFCo).

The final map for Tract No. 6431 was submitted as the first subdivision phase of the t entative map, consisting of 147 single- family residential lots, two outlot s ( including one for a master -planned storm drainage basin), and an unsubdivided remainder for future subdivision purposes . The Developer previously sold a 10- acre parcel to the City for a public park just east of the storm drainage basin. The Developer also submitted all improvement plans as required by the c onditions of approval (“Conditions”) for the Project. Since all required improvements have not been completed prior to the approval of the final map, a subdivision a greement (“Agreement”) is required between the City and Developer in accordance with Section 62 -177 of the Sanger Municipal Code. The Developer has executed the Agreement (included as an attachment to the adopting resolution) and has provided the required subdivision securities to cover 100% of the cost of all subdivision improvements for faithful performance and 50% of the cost of all subdivision improvements for payment to contractors and material suppliers.

The Developer has also provided copies of the appropriate insurance certificates as required by the Agreement.

In addition to the typical subdivision improvements needed to provide supporting infrastructure to the new housing lots, the Conditions required the construction of major sewer, water, storm drain and traffic improvements, in conformance to the City’s master plans and traffic analyses prepared for the project.

Specifically, the Conditions included the construction of oversize sewer and water pipeline improvements along the major street frontages of the project, as well as the master -planned storm drain basin and major storm trunk lines. These improvements are planned to serve not only the proposed project, but to provide capacity for future development within the City and its s phere of influence. Additionally, the Conditions required the Developer to install a traffic signal at the intersection of North & Bethel Avenues per the recommendations of the Traffic Impact Study prepared for the project. In accordance with Section 50-29 of the Sanger Municipal Code, the Developer is eligible for development impact fee credits and/or 272

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reimbursement for costs beyond their fair share. An Improvement and Credit/Reimbursement Agreement (“Reimbursement Agreement”) has been prepared by the City and executed by the Developer and is attached herein. The Reimbursement A greement contemplates that the Developer is eligible for more than $3.5 million from future development impact fees upon completion of all improvements and acceptance by the City.

In general, the Conditions require the completion of all supporting infrastructure improvements including water and sewer pipelines and services, storm drainage pipelines and structures, roadway curbs, gutters, sidewalks, ramps, paving, streetlights and landscaping. The 10 acre public park, which is already owned by the City, will be improved by the Developer with landscaping, irrigation, benches, lighting, sidewalks, playground structure, parking, EV charging, baseball /softball fields, restroom building(s), etc. with the first phase of the development. The Conditions allow for the City to take over construction of the park facilities if the Developer fails to complete these improvements within two years of the final map recording. The Conditions also require the annexation of the property to a Landscape and Lighting Maintenance District (LLMD) and Community Facilities District (CFD) and these processes were initiated at meetings earlier this year. A nnexation to the CFD was completed on May 15, 2025 and final annexation to the LLMD is planned to follow the scheduled public hearing of July 3, 2025. Per the Conditions, the f inal map cannot be recorded until these annexations have been completed. Additional covenants are also required to acknowledge the Right to Farm Law.

An existing private irrigation pipeline known as the Winery Lateral Pipeline runs through the property along North Avenue and has been required for replacement and relocation by the Developer . In addition to conveying irrigation water for agricultural purposes, this pipeline has also been designed to interconnect with the proposed storm drain system and basin, providing for intentional groundwater recharge outside of the storm season. Consolidated Irrigation District (“CID”) has required the dedication of a pipeline easement by the Developer for the continued rights of access, maintenance and operation of this pipeline and this easement has been dedicated by the Developer and is reflected on the Final Map.

The City desires to have certain pedestrian and landscape improvements constructed within this pipeline easement adjacent to North Avenue for use by the public and have rights to said improvements provided for through landscape and pedestrian easements in favor of the City. Due to the overlap of the pipeline easement and pedestrian and landscape easements on the Final Map, it is desired to have an Agreement for Common Use of Easements between City and CID to outline the respective requirements of each party. This document has been negotiated between City and CID and is attached to the authorizing resolution.

All applicable documents have been signed by the Developer. Staff has reviewed all documents, deemed them technically correct, and hereby recommends approval by the City Council.

REASON FOR RECOMMENDATION:

Sanger Municipal Code Section 62- 97 states that the City Council “ shall approve the final map if it conforms to all the requirements of this chapter and the map act applicable at the time of approval or conditional approval of the tentative map and any rulings made thereunder, or, if it does not so conform, disapprove the map.” It is Staff’s opinion that the Developer has complied with all necessary requirements and project Conditions and therefore recommends approval as stated herein.

FISCAL IMPACT:

The Developer has paid all fees and submitted all deposits required for approval of the F inal Map and plans, and has agreed to pay for ongoing public works and building inspections through the remainder of 273

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the project. Development impact fees due for each residential unit constructed will be collected at the date of final inspection or issuance of certificate of occupancy for that unit, whichever occurs first, in accordance with Government Code 66007. Exhibit C to the Impact and Credit/Reimbursement Agreement shows the impact fee payments, anticipated credits and reimbursements.

ACTIONS FOLLOWING APPROVAL:

City Staff will execute the map as delineated thereon and prepare supporting documentation for delivery to the County Recorder. The package will not be delivered until the LLMD annexation is completed.

Once completed and recorded, Staff will monitor the progress of completion of all improvements and satisfaction of the project Conditions and, once all are satisfied, make a recommendation for final acceptance of the subdivision improvements and release of the subdivision securities.

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ATTACHMENT 1

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