Agenda, regular meeting — Sanger City Council, June 27, 2025 (part 1 of 3)

AVAILABLE FOR REVIEW 72 HOURS

PRIOR TO THE CITY COUNCIL MEETING
AT THE SANGER LIBRARY, CITY CLERK’S

OFFICE AND THE SANGER CITY HALL
LOBBY.

AGENDA

JOINT MEETING OF THE SANGER CITY COUNCIL, SANGER HOUSING

AUTHORITY, SANGER FINANCING AUTHORITY, CITY OF SANGER AS

SUCCESSOR AGENCY TO THE SANGER REDEVELOPMENT AGENCY
(RESCHEDULED CITY COUNCIL MEETING FROM THURSDAY, JUNE 19, 2025) FRIDAY, JUNE 27, 2025
6:00 PM

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

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

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

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

A. CALL TO ORDER
B. OPENING CEREMONIES
Invocation
Flag Salute
Roll Call
C. AGENDA APPROV AL, ADDITIONS AND/OR DELETIONS
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June 27, 2025

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D. PUBLIC FORUM
(This portion of the meeting is reserved for members of the public who wish to address the Council on any matter not listed on the agenda and within the subject matter jurisdiction of the City Council. Each speaker is limited to three minutes. Speakers shall address all comments to the Mayor and the Council as a body and not to any particular Council Member or member of the staff. Speakers are asked, but not required, to state their name and address. The Council is prohibited by law from taking action on items not on the agenda.)

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

1. SUBJECT: Minutes of a Regular Meeting held on March 20, 2025; Rescheduled Regular Meeting held on June 10, 2025; Special Meeting held on June 17, 2025.

RECOMMENDATION: That the City Council approve.

2. SUBJECT: Payroll for the months of April and May including Direct Deposit Nos. 66318 through 66826; Payroll Check Nos. 60293 through 60374; and Benefit Check Nos. 2102 through 2117.

RECOMMENDATION: That the City Council approve.

3. SUBJECT: Professional Service Agreement with Telstar Instruments for Replacement of Wastewater Treatment Facility SCADA System.

RECOMMENDATION: That the City Council approve a professional service agreement with Telstar Instruments for the replacement of the SCADA system at the Wastewater Treatment Facility in the amount not to exceed $383,000 and authorize the City Manager to execute all necessary documents and to approve and execute any amendments to agreement, provided that such amendments do not increase the total agreement amount by more than 10% without further City Council approval.

4. SUBJECT: Letter of Support Authorizing the County of Fresno to submit CalRecycle Application on Behalf of the City of Sanger.

RECOMMENDATION: That the City Council authorize the City Manager to sign a Letter of Support authorizing the County of Fresno to submit CalRecycle grant application for the Used Oil Payment Program 16 (OPP16) on behalf of the City of Sanger.

5. SUBJECT: Receipt of Update on Emergency Repairs at Wastewater Treatment Plant Pursuant to Resolution No. 2025-35 and Request to Continue Declaration of Emergency RECOMMENDATION: That the City Council:

1. Receive Report from City Manager Regarding Emergency Repairs at Wastewater Treatment Plant per Resolution No. 2025-35 and adopt Resolution 2025-43 Continuing the Declaration of Emergency.

2. Adopt Resolution No. 2025-44, approving a Budget Amendment for the 2024/25 fiscal year appropriating funding in the amount of $550,000 for the Wastewater Treatment Facility Emergency Repairs.
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F. CONTINUED PUBLIC HEARING

1. SUBJECT: City of Sanger Operating and Capital Improvement Budget for Fiscal Year 2025-2026.

RECOMMENDATION: That the City Council conduct a public hearing and adopt the following resolutions:

1. Resolution No. 2025-45 approving the City Operating/Capital Budget (which includes the Measure S (R) Fiscal Year 2025-2026 Expenditure Plan);

2. Resolution No. 2025-46 establishing the Appropriations Limit for Fiscal Year 2025-2026;

3. Resolution No. 2025-47 authorizing the Regular Full-Time and Regular Part-Time positions in the City service effective July 1, 2025, in accordance with the operating budget for Fiscal Year 2025-2026;

4. Resolution No. 2025-48 adopting Master Salary Tables for all employees for Fiscal Year 2025-2026;

5. Resolution No. 2025-49 amending the use of ARPA Funding;

6. Resolution No. 2025-50 amending the Council designated $800K projects.

Recess and Convene as Sanger Housing Authority

2. SUBJECT: Sanger Housing Authority Operating Budget for Fiscal Year 2025-2026.

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

Adjourn Sanger Housing Authority Meeting and Convene as Sanger Financing Authority

3. SUBJECT: Sanger Financing Authority Operating Budget for Fiscal Year 2025-2026.

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

Adjourn Financing Housing Authority Meeting and Convene as City of Sanger as Successor Agency to the Sanger Redevelopment Agency

4. SUBJECT: Sanger Successor Agency Budget for Fiscal Year 2025-2026.

RECOMMENDATION: That the City of Sanger as Successor Agency to the Sanger Redevelopment Agency adopt Resolution No. 25-01 approving the City of Sanger as Successor Agency to the Sanger Redevelopment Agency Budget for Fiscal year 2025-2026.

Adjourn City of Sanger as Successor Agency to the Sanger Redevelopment Agency Meeting and Resume City Council Meeting

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G. DEPARTMENT REPORT

1. SUBJECT: Approval of Final Map, Agreements and Covenants for Tract No.6431.

RECOMMENDATION: 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.

H. CITY MANAGER/STAFF COMMUNICATION

I. REPORTS AND MATTERS INITIATED BY CITY COUNCIL MEMBERS (This portion of the meeting is reserved for the Mayor and Council M embers (i) to make brief reports on boards, committees, and other public agencies, and at public events, (ii) to initiate new matters and to request updates, and to initiate new agenda items. Under this section, the Council may take action only on any items specifically agendized and which meet other requirements for action.)

J. ADJOURNMENT
I certify under the penalty of perjury, under the laws of the State of California that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this 20th day of June 2025.

Lina Martinez, Executive Assistant

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

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

NOTICE OF A V AILABILITY OF AGENDA DOCUMENTS . Writings related to the agenda are available at Sanger City Hall, 1700 7 th Street, Sanger, CA 93657 and are posted online at www.ci.sanger.ca.us. Writings provided to a majority of the City Council within 72 hours of the meeting regarding any item on this agenda will be made available for public inspection at the City Clerk’s Office located at Sanger City Hall, 1700 7 th Street, Sanger, CA 93567 and will be posted online at www.ci.sanger.ca.us.

4 Minutes of Regular Meeting of the Sanger City Council THURSDAY, MARCH 20, 2025
6:00 PM
COUNC

IL CHAMBER
1700 7TH Street, Sanger, California 93657
A. CAL

L TO ORDER
The
Council called the regular meeting to order at 6:00 PM.

B. OPE

NING CEREMONIES
Pastor Paul Canaday offered the Invocation.

The flag salute was led by Mayor Pro Tem Martinez.

Ro
ll Call

Present: Mayor Pro Tem Daniel Martinez, Council Member Esmeralda Hurtado, Council Member Michael Montelongo, Council Member Dolores Melendez

Absent: Mayor Frank Gonzalez
C. AGENDA

APPROV AL, ADDITIONS AND/OR DELETIONS
The
Council by motion of Council Member Melendez approved the agenda as posted with the exception of Items D-1 and E-1, which were moved to the following meeting. The motion was seconded by Council Member Montelongo.

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ
D. PR

ESENTATIONS

1. Bi
llie Hansen presented a 2024 Sanger Update for Mid-valley Disposal and upcoming events.

E. PUB

LIC FORUM
Unknow
n Citizen provided City Council and City Manager a copy of the Constitution and discussed the rules of addressing City Council will at City Council meetings.

E-1
5 City Council Minutes
March 20, 2025

Page 2 ends

Unknown Citizen discussed staff that conducted the Sanger Water Shutoffs and Sanger Water Turn-ons.

Mike Weber discussed the Sanger Car Show and thanked City Manager, Public Works, and Sanger Police Chief on their support and help. Weber also thanked the downtown businesses and residents for their support.

Concerned Citizen discussed their concerns regarding the Sanger Water Shutoffs and the traffic near the school and police response.

Unknown Citizen discussed potential safety opportunities for traffic near the school and Sanger Water Shutoffs.

F. CONSENT CALENDAR

The Council by motion of Council Member M elendez approved the consent calendar as posted with the exception of items G-7 and G-4 which were pulled for separate consideration. The motion was seconded by Council Member Montelongo.

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

1. SUBJECT: Minutes of a Regular and Special Sanger City Council meeting held on February 6, 2025.

2. SUBJECT: Police Department Monthly Report for the month of February 2025.

3. SUBJECT: Fire Department Monthly Report for the months of January 2025 and February 2025.

4. SUBJECT: Warrants including check Nos. 93964 through 94137 for the month of February.

The item was not motioned to be approved due to it being an informational item.

5. SUBJECT: Payroll for the months of February including Direct Deposit Nos 65936- 66062 and Payroll and Benefit checks numbered 60202-60247.

6. SUBJECT: Receipt of Update on Emergency Repairs at Wastewater Treatment Plant Pursuant to Resolution No. 2025-03

7. SUBJECT: Agreement between the City of Sanger and Rockeez Engineering for the Domestic Headworks at the Sanger Wastewater Treatment Plant. 6 City Council Minutes
March 20, 2025

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The Council by motion of Mayor Pro Tem Martinez approved item G-7 as written. The motion was seconded by Council Member Montelongo.

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

8. SUBJECT: Second Reading of Zoning Ordinance Map Amendment 2024-04 (ZOA 2024-04), to change the zoning of real properties located near the intersection of Cherry Avenue and J Street, APNs: 325-090-58 and 325-090-61, from the R-1-6 (Single Family Residential) district to the RM-2.5 (Low Density Multi-Family Residential) district.

9. SUBJECT: Second Reading of Zoning Ordinance Map Amendment 2024-06 (ZOA 2024-06), to change the zoning of real properties located at 1719 7 th St, 706 De Witt Ave, 701 West Ave, and 707 West Ave, from the C-P (Administrative and Professional Office) district to the C-3 (Central Commercial) district.

G. PUBLIC HEARINGS

1. SUBJECT: Conduct a Proposition 2018 Solid Waste Rate Hearing

The Council by motion of Mayor Pro Tem Martinez approved item H-1 as written. The motion was seconded by Council Member Melendez.

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

H. DEPARTMENT REPORTS

1. SUBJECT: Approve Resolution 2025-18 Supporting and Implementing Timely Use of Funds for the Surface Transportation Block Grant (STBG) and the Congestion Mitigation and Air Quality Improvement (CMAQ) Program.

The Council by motion of Mayor Pro Tem Martinez approved item as written. The motion was seconded by Council Member Hurtado.

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ
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March 20, 2025

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2. SUBJECT: Establishment of a Paramedic Training Program for the Fire Department.

The Council by motion of Mayor Pro Tem Martinez approved item as written. The motion was seconded by Council Member Melendez.

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

3. SUBJECT: Retail Strategies – Retail Recruitment Professional Services.

The Council by motion of Council Member Montelongo approved item as written. The motion was seconded by Council Member Hurtado.

AYES: MARTINEZ, HURTADO, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: GONZALEZ

I. CITY MANAGER/STAFF COMMUNICATION

City Manager discussed:
• Checks that were requested by the Concerned Citizen from item G-4 • Sanger Water Shutoffs
• Cross walk updates
• Building Development
• Update on homeless in Sanger

J. REPORTS AND MATTERS INITIATED BY CITY COUNCIL MEMBERS

Council Member Hurtado

1. Inquired about communication between City Manager and City Attorney for contracted
services for Sanger Water Shutoffs.

2. Discussed concerns regarding the Sanger Water Shutoffs.

3. Made a statement to all City Council Members to follow the Code of Conduct based on
Council Member Montelongo’s approach from last council meeting.

Council Member Montelongo:

1. Apologized for to Council Member Montelongo for his statement based on his option.

2. Tree that is potentially dying on Brehler and 7
th Street.

3. Issue on Greenwood and North regarding the 4-way stop.

4. Crossing on Cherry and Bethel regarding the lights not working. 8 City Council Minutes
March 20, 2025

Page 5 ends

5. Speed limit near Sanger Academy Charter and Hallmark Charter School and no signage
regarding the school zone or reduces speed.

6. Thanked Sanger Police Department on their arrests and efforts to stop people selling alcohol to minors.

7. Thanked City Manager on his attention to his concerns and questions.

Council Member Melendez

1. Thanked City Manager on his help regarding her list of items to update or complete.

2. Requested parking lines needing to be painted on J and North.

3. Inquired about an ordinance regarding abandoned homes and overgrown weeds on resident’s
properties. Asking for assistance from Code Enforcement and Fire Department.

4. Inquired about increasing funds to the Sanger Boxing Program.

Mayor Pro Tem Martinez

1. Inquired communication between the City and residents regarding Sanger Water Shutoffs.

2. Mentioned an update on a trailer ordinance that will be presented to council soon.

3. Discussed the Sanger Chamber of Commerce award dinner.

4. Discussed upcoming community events.

B. ADJOURNMENT
Being no further business, the Council adjourned their meeting at 8:02 PM.

Sierra Delgado, Deputy City Clerk

9 Minutes of a Rescheduled Regular Meeting of the Sanger City Council

TUESDAY, JUNE 10, 2025
6:00 PM

COUNCIL CHAMBER
1700 7TH Street, Sanger, California 93657

A. CALL TO ORDER

The City Council called their meeting to order at 6:02 pm.

B. OPENING CEREMONIES

The invocation was offered by Pastor Jessica Guerra.

The flag salute was led by Mayor Frank Gonzalez.

Roll Call

Present: Mayor Frank Gonzalez, Mayor Pro Tem Daniel Martinez, Council Member Michael Montelongo, Council Member Dolores Melendez

Absent: Council Member Esmeralda Hurtado

C. AGENDA APPROV AL, ADDITIONS AND/OR DELETIONS

The Council by motion of Council Member Montelongo approved the agenda as posted. The motion was seconded by Council Member Melendez and approved by the following vote:

AYES: GONZALEZ, MARTINEZ, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: HURTADO

D. CEREMONIAL MATTERS

1. Mid Valley Disposal Representative announced the Scholarship Winners.

Sanger High: Nehemiah Fields, Zoe Gonzalez, and Bethany Ray.

Sanger West: Elly Vang

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June 10, 2025

Page 2 ends

E. PUBLIC FORUM

Brenda Fork, on behalf of residents at Vista Del Monte Mobile Home Park, indicated that the Park is up for sale and there is rumor that the rent will be doubled. She stated that the residents are in need of rent stabilization and asked the Council to consider helping the residents.

Unidentified member of the audience stated that the City needs to honor Tom Flores for having been inducted into the Hall of Fame. He also stated that the building located across the street and being rented by the City has a wire at the entrance with no guard.

Kevin Carter stated there are bigger issues than what is going on in Sanger. The issue is about democracy.

He said Trump is an authoritarian leader who has alienated the nation’s two closest neighbors. He urged all to participate in the protests at Shaw and Blackstone in Fresno.

Jose Verduzco, Local Government Affairs Representative from PG&E, introduced himself and announced that PG&E is hosting the City’s first Movie Night at the Pool at July 11 th. He said PG&E’s customer service
team will be present to offer assistance to residents.

F. CONSENT CALENDAR

The Council by motion of Council Member Melendez approved the following items on the Consent Calendar. The motion was seconded by Council Member Montelongo and approved by the following vote:

AYES: GONZALEZ, MARTINEZ, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: HURTADO

1. SUBJECT: APPROVED - Minutes of a Special and Regular City Council meeting held on May 15, 2025.

2. SUBJECT: APPROVED - Road Repair and Accountability Act (SB 1) Project List for FY 25/26.

The City Council adopted Resolution No. 2025-40 approving the project list for the 25/26 fiscal year capital improvement program as prescribed to satisfy the program objectives and statutory requirements of the Road Repair and Accountability Act of 2017 (SB 1).

3. SUBJECT: APPROVED - Local Streets Improvement Project CIP 24-02.

The City Council:

1. Awarded the contract for the project to Emmett Valley Construction Inc., 9662 W. Kearney Blvd., Fresno, CA, 93706, in the amount of $425,249.20, as lowest responsive and responsible bidder; and

2. Approved a construction contingency for change orders in the amount of $42,500 (10%) for this project; and

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June 10, 2025

Page 3 ends

3. Authorized the City Manager to sign contract documents on behalf of the City.

4. SUBJECT: APPROVED - Purchase of Avant M855 under Sourcewell Contract and using Grant Funds from SB 1383 Local Assistance Grant Program.

City Manager Nathan Olson announced a correction to the amount of the contract from $86,535.05 to $96,394.46 to include tax and freight.

The City Council authorized the purchase of a new Avant M855 under Sourcewell Contract #020223-AV T f o r $96,394.46 with the use of SB 1383 Local Assistance Grant Program funds.

5. SUBJECT: APROVED - On-Call Architectural and Engineering (A&E) Service Agreement for State and Federally Funded Transportation Projects.

The City Council approved Consultant Services Contract (For Local Assistance Federal- Aid Projects) for on-call architectural and engineering (A&E) services between Yamabe and Yorn Engineering and the City of Sanger for State and Federally funded transportation projects and authorized amendments for a five-year period not to exceed $4 million dollars.

6. SUBJECT: APPROVED - Purchase Agreement and Professional Service Agreement to Surveillance Integration of Fresno for the Upgrade and Expansion of Avigilon Surveillance System Infrastructure at Sanger City Parks.

T he City Council:

1. Approved a Sole Source Purchase Agreement (Purchase Order) with Surveillance Integration of Fresno for new surveillance camera hardware for the Avigilon Camera System at JFK Park, Cesar Chavez Park, Faller Park, and Jenni Park in an amount not to exceed $40,000; and

2. Approved a Professional Services Agreement, in a form approved by the City Attorney, with Surveillance Integration of Fresno for the installation of the new surveillance camera hardware for the Avigilon Camera System at JFK Park, Cesar Chavez Park, Faller Park, and Jenni Park; and

3. Authorizes and directed the City Manager, or designee, to execute the Purchase Agreement (Purchase Order) and Professional Service Agreement on behalf of the City.

G. DEPARTMENT REPORT

1. SUBJECT: APPROVED - Parking Ordinance Revision.

Public comment:

Osvaldo Vera stated there are bigger problems than parking. There is homelessness, crime and serious problems.

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June 10, 2025

Page 4 ends

Unidentified member of the audience asked whether the Police Department will be towing vehicles.

The Council by motion of Mayor Pro Tem Martinez waived the full reading, and introduced Ordinance No. 2025-05 amending Sections 70-61 and 70-62 of Chapter 70, Article III of the Sanger City Code Relating to Parking Limitations. The motion was seconded by Council Member Melendez and approved by the following vote:

AYES: GONZALEZ, MARTINEZ, MONTELONGO, MELENDEZ
NOES: NONE
ABSTAIN: NONE
ABSENT: HURTADO

H. CITY MANAGER/STAFF COMMUNICATION

City Manager Olson announced:
• The Inside Sanger Newsletter will be digital starting next month. • Well 22 is scheduled to be powered up the week of July 24. • The new Police Chief will be sworn in on Monday, June 16 at 9 am.

I. REPORTS AND MATTERS INITIATED BY CITY COUNCIL MEMBERS

Mayor ProTem Martinez:
• The ribbon-cutting ceremony for the Fire Station will take place on Friday. • Attended ICSC and met with retailers along with consultants with Retail Strategies, the City’s consulting firm. The meetings were successful. Retail Strategies will be coming to do surveys and site visits.
• Requested and received a consensus from the Council to have staff investigate current ordinance and bring back a report regarding rent stabilization at mobile home park.

Council Member Montelongo:
• Asked when construction will begin on 10
th Street. City Engineer Josh Roers indicated in
approximately one month.
• Asked that staff coordinate more with Council when scheduling ribbon cuttings and swearing in ceremonies.
• Ask that staff be more proactive regarding abandoned vehicles. • Received questions from citizens regarding the need for weed abatement on city-owned properties.

Council Member Melendez:
• Asked that the Inside Sanger Newsletter not be digital only. City Manager Olson stated the cost to mail hard copies is $24,000 per year and more discussion on the matter will be held during budget meetings.

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June 10, 2025

Page 5 ends

• Requested an update on JFK Park repairs for splash pad. City Manager Olson indicated staff is working on a draft letter to submit to T-Mobile for a grant. CrisCom will assist in getting resident input. Public Works Director Esperanza Rosales indicated the swing and other play structures are arriving on Friday and will be installed next week.

Mayor Gonzalez:
• Thanked Interim Police Chief Salvador for his service. • The ribbon cutting for the remodeled Fire Station will be held on 3 pm on Friday, June 13 th.
• Attended ICSC and spoke with businesses to get a feel of what they think about Sanger and let them know how much an asset it would be to do business in Sanger. Retail Strategies did a lot of work putting together charts and matrices. They expanded the city sphere 5 to 10 radius which expanded the population to 70,000.
• Indicated he will reach out to Tom Nicholson who may be working on a Tom Flores sign.

J. ADJOURNMENT

Being no further business, the Council adjourned their meeting at 6:57 pm.

Attest:

Rebeca Padron, Interim City Clerk
14 TUESDAY, JUNE 17, 2025
6:00 PM

COUNCIL CHAMBER
1700 7
TH Street, Sanger, California 93657

A. CALL TO ORDER

The City Council called their Special Meeting to order at 6:01 pm.

B. OPENING CEREMONIES

The invocation was offered by Pastor Gilbert Montelongo.

The flag salute was led by Mayor Frank Gonzalez.

Roll Call

Present: Mayor Frank Gonzalez, Mayor Pro Tem Daniel Martinez, Council Member Esmeralda Hurtado, Council Member Michael Montelongo, Council Member Dolores Melendez

Absent: None

The Council held a ceremonial swearing in for newly appointed Police Chief John Reynolds.

C. AGENDA APPROVAL

The Council by motion of Council Member Melendez approved the agenda as posted. The motion was seconded by Council Member Montelongo and approved by the following vote:

AYES: GONZALEZ, MARTINEZ, HURTADO, MONTELONGO, MELENDEZ NOES: NONE
ABSTAIN: NONE
ABSENT: NONE

D. CONSENT CALENDAR

The Council by motion of Council Member Montelongo pulled Agenda Item D-1 for further discussion and approved the remaining item on the Consent Calendar. The motion was seconded by Council Member Hurtado and approved by the following vote:

Minutes of a Special Meeting of the Sanger City Council

15 City Council Special Meeting Minutes
June 17, 2025

Page 2 ends

AYES: GONZALEZ, MARTINEZ, HURTADO, MONTELONGO, MELENDEZ NOES: NONE
ABSTAIN: NONE
ABSENT: NONE

1. SUBJECT: APPROVED - Easement Acquisition – Almond Avenue Reconstruction Project-Bethel Ave to Greenwood Ave.

City Engineer Josh Rogers provided revised Right of Way Agreements, to include two named trustees rather than one and requiring two signatures.

The Council by motion of Council Member Montelongo:

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

The motion was seconded by Council Member Hurtado and approved by the following vote:

AYES: GONZALEZ, MARTINEZ, HURTADO, MONTELONGO, MELENDEZ NOES: NONE
ABSTAIN: NONE
ABSENT: NONE

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

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

E. PUBLIC HEARING

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

The City Council held a public hearing to discuss the Fiscal Year 2025-2026 Preliminary Budget.

Assistant City Manager/Administrative Services Director Michelle Speer presented the item.

Public comment regarding the presentation of the General Fund budget:

Unidentified member of the audience expressed concern about the $4.4 million deficit. 16 City Council Special Meeting Minutes
June 17, 2025

Page 3 ends

Kevin Carter stated that having a deficit this large worries him and the City should be talking about next year’s budget now. He said he hates to take ARPA monies to use for daily expenses.

Public comment regarding the presentation of Enterprise Funds budgets:

Kevin Carter stated that the budget process previously included Measure S grants for non- profits, a CIP presentation, and setting priorities prior to each budget presentation. He said budget meetings with Council Members should be held in a public meeting.

Unidentified member of the audience stated that he has a problem with Council Members having individual meetings with the City Manager to go over the budget.

The City Council called for a recess at 7:34 pm.

The City Council reconvened the Special Meeting at 7:45 pm.

Public comment regarding the budget overall:

Kevin Carter stated he is not accusing that figures are being switched, but his comment is about discussions that should be held in public.

Unidentified member of the audience stated it seems it would be cheaper to fix O Street at the same time the sewer is being repaired. He said he understands the concern about freezing a police position and taking away the newsletter mailings.

Public comment regarding the continuation of the Utility Use’s Tax:

None.

The Council closed the public hearing.

The City Council by motion of Council Member Montelongo adopted Resolution No. 2025-42 making a determination of the necessity of continuing the Utility User’s Tax in Fiscal Year 2025-2026. The motion was seconded by Council Member Melendez and approved by the following vote:

AYES: GONZALEZ, MARTINEZ, HURTADO, MONTELONGO, MELENDEZ NOES: NONE
ABSTAIN: NONE
ABSENT: NONE

After review of the proposed FY 2025-2026 Preliminary Budget, by consensus, the Council provided the following direction to staff:

• Regarding the existing General Fund Restricted Reserve Policy (25% of the 17 City Council Special Meeting Minutes
June 17, 2025

Page 4 ends

average prior three years’ total general fund expenditures less any expenditures related to a debt-funded capital improvement project), the Council directed staff to make no changes to the existing policy.
• Regarding the change of use of ARPA funds as proposed in the FY 25-26 Preliminary Budget, the Council directed staff to keep the budget as proposed and bring back a resolution on June 27, 2025, approving the change of use of funds.
• Regarding the elimination of the $800,000 fund for Council Member projects as proposed in the FY 25-26 Preliminary Budget, the Council directed staff to keep the budget as proposed and bring back a resolution on June 27, 2025, approving the elimination of the project funds.
• Regarding the freezing of funds for one police officer position (keeping the allocation of the position) as proposed in the FY 25-26 Preliminary Budget, the Council directed staff to amend the Preliminary Budget and fund the allocated position.
• Regarding the elimination of the $24,000 funding for the cost of mailing the Inside Sanger Newsletter with monthly utility bills as proposed in the FY 25-26 Preliminary Budget, the Council directed staff to amend the Preliminary Budget and include the $24,000 funding for mailing costs.

F. ADJOURNMENT

Being no further business, the Council adjourned their Special Meeting at 8:37 pm.

ATTEST:

Rebeca Padron , Interim City Clerk
18 Prepared by: Lina Martinez _ Approved by: Nathan Olson_________________

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

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

For the Meeting of: June 27, 2025
Agenda Item No.: E-2

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and City Council
From: Michelle Speer, Assistant City Manager
Subject: Approval of Payroll Checks

RECOMMENDATION:

The City Council approve payroll for the month of April and May including Direct Deposit Nos. 66318 through 66826; Payroll check Nos. 60293 through 60374; and Benefit Check Nos. 2102 through 2117.

19 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66318 4/1
1/2025 0.00 2,625.60CHAMPION, AMANDA
66319 4/11/2025 0.00 1,844.49DELGADO, SIERRA
66320 4/11/2025 0.00 4,723.42OLSON, NATHAN
66321 4/11/2025 0.00 190.71PADRON, REBECA
66322 4/11/2025 0.00 4,069.86SPEER, MICHELLE
66323 4/11/2025 0.00 4,468.67TAMEZ, CORINA
66324 4/11/2025 0.00 303.33GONZALEZ, FRANK G
66325 4/11/2025 0.00 312.56MARTINEZ, DANIEL
66326 4/11/2025 0.00 312.56MELENDEZ, DOLORES
66327 4/11/2025 0.00 312.56MONTELONGO, MICHAEL A
66328 4/11/2025 0.00 1,418.02BARRAGAN, CASIMIRO
66329 4/11/2025 0.00 3,480.41BRLETIC, DAVID E
66330 4/11/2025 0.00 1,627.01CUEVAS, ERIC
66331 4/11/2025 0.00 1,613.90IRAZOQUI, MARIO
66332 4/11/2025 0.00 1,458.89MURPHY, ROSE
66333 4/11/2025 0.00 1,897.80SANDOVAL, PAUL
66334 4/11/2025 0.00 2,355.52SYLVESTER, DEREK
66335 4/11/2025 0.00 2,034.66TOVAR, CARLOS
66336 4/11/2025 0.00 956.11VIDRIO, JAVIER
66337 4/11/2025 0.00 3,420.74CAMARENA, KARLA D.
66338 4/11/2025 0.00 2,233.40CASILLAS-TORRES, SMALYNNE 66339 4/11/2025 0.00 631.80DE ORTA, MICHELLE
66340 4/11/2025 0.00 1,590.38FLORIAN, STEPHANIE
66341 4/11/2025 0.00 560.85NORIEGA, LESLIE
66342 4/11/2025 0.00 1,318.66PEREZ ZUNIGA, MAYRA E
66343 4/11/2025 0.00 1,325.33RAMIREZ, MICHELE
66344 4/11/2025 0.00 2,112.30WAHL, LEICA KATHRINA LACAY 66345 4/11/2025 0.00 1,635.40XIONG, WENDY
66346 4/11/2025 0.00 2,122.73ALONSO, JULIA
66347 4/11/2025 0.00 828.02BARRERA, ELIZABETH
66348 4/11/2025 0.00 1,686.03BIGGS, JACKSON
66349 4/11/2025 0.00 2,750.92CAROLAN, KEVIN
66350 4/11/2025 0.00 324.39CASTRO, MIA
66351 4/11/2025 0.00 3,929.59CORONADO JR, JESUS
66352 4/11/2025 0.00 1,502.57CUELLAR, ADRIANA
66353 4/11/2025 0.00 1,599.64DOLAN, HAYDEN
66354 4/11/2025 0.00 1,876.71ELLIS, SKYLER
66355 4/11/2025 0.00 1,904.20FIELDS, KELLY
Page: 1
20 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66356 4/1
1/2025 0.00 156.99GARCIA, PRISCILLA
66357 4/11/2025 0.00 1,602.71HOULE, BAILEY
66358 4/11/2025 0.00 1,651.41JAECKEL, AVA
66359 4/11/2025 0.00 4,227.31JONES, ANDY
66360 4/11/2025 0.00 1,442.07LANG, JUSTIN
66361 4/11/2025 0.00 3,582.16LORENTE, RYAN
66362 4/11/2025 0.00 1,512.49MCWILLIAMS, SOFIA
66363 4/11/2025 0.00 3,020.18MIRELES FLORES, MARIA
66364 4/11/2025 0.00 1,562.70NELSON, CALEB M
66365 4/11/2025 0.00 2,583.46PALLAS, MICHAEL L
66366 4/11/2025 0.00 2,038.31PISCHING, MARK G
66367 4/11/2025 0.00 3,571.24PITTS, CRAIG
66368 4/11/2025 0.00 3,282.44SANDERS, GERALD
66369 4/11/2025 0.00 3,403.83TARASCOU, GREGORY
66370 4/11/2025 0.00 4,828.41TIQUI, MATTHEW
66371 4/11/2025 0.00 2,123.70TREVINO, SANDRA
66372 4/11/2025 0.00 1,797.76VELASQUEZ, SHERRY
66373 4/11/2025 0.00 5,880.66WADDLE, CHRISTOPHER A.
66374 4/11/2025 0.00 3,270.21WILLIAMS, KENNETH D.
66375 4/11/2025 0.00 3,911.48WILSON, TODD
66376 4/11/2025 0.00 3,644.23ACEVES CRUZ, JULIAN
66377 4/11/2025 0.00 2,050.16ARGUELLO, SERGIO
66378 4/11/2025 0.00 2,885.43BANDA-TOVAR, JOEL
66379 4/11/2025 0.00 1,648.26BARRAGAN, MELISSA
66380 4/11/2025 0.00 2,483.56BATTENFIELD, DANIEL
66381 4/11/2025 0.00 3,140.96BISE, JEFFREY L.
66382 4/11/2025 0.00 3,645.24BOUST, JASON
66383 4/11/2025 0.00 913.42CAMPBELL, SARAH L
66384 4/11/2025 0.00 2,011.89CASTREJON, EDDIE
66385 4/11/2025 0.00 3,049.68DIAZ, HENRY
66386 4/11/2025 0.00 3,076.07EDWARDS, SHAELA
66387 4/11/2025 0.00 1,967.73FRANCO, RICHARD
66388 4/11/2025 0.00 2,246.47GARCIA, FERNANDO
66389 4/11/2025 0.00 4,718.32GARZA, RAMIRO
66390 4/11/2025 0.00 2,328.40GUILLEN, ROSARIO
66391 4/11/2025 0.00 1,918.89HAZELTON, CULLEN
66392 4/11/2025 0.00 1,585.31HERNANDEZ, ANDREINA
66393 4/11/2025 0.00 2,931.66HUGHES, TOBIAS
Page: 2
21 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66394 4/1
1/2025 0.00 2,613.46INOSTROS, JESSICA
66395 4/11/2025 0.00 3,769.04JOHNSON, JOSHUA D
66396 4/11/2025 0.00 1,865.99JONES, KIMBERLY M.
66397 4/11/2025 0.00 1,505.83MEDINA, JOSE
66398 4/11/2025 0.00 1,790.20MORALES, JESSE
66399 4/11/2025 0.00 1,400.54MORENO, LOUIS A
66400 4/11/2025 0.00 1,756.19MUNOZ, BERTHA J
66401 4/11/2025 0.00 2,029.27NELSON, AMANDA M
66402 4/11/2025 0.00 2,912.92ORNELAS, BAUDELIO
66403 4/11/2025 0.00 2,228.31PACHECO, JOSE
66404 4/11/2025 0.00 3,050.73ROARK, TYLER
66405 4/11/2025 0.00 2,605.64RODRIGUEZ, JULIAN R
66406 4/11/2025 0.00 1,887.25RUBY JR., DANIEL
66407 4/11/2025 0.00 1,583.12RYAN, NICOLE
66408 4/11/2025 0.00 2,869.26SANCHEZ, KELSEY
66409 4/11/2025 0.00 2,424.49SOTO, JOSE O.
66410 4/11/2025 0.00 2,018.74THAO, MENOU A
66411 4/11/2025 0.00 2,423.68TORRES, ROBERT C
66412 4/11/2025 0.00 2,050.19TREVINO, CYNTHIA
66413 4/11/2025 0.00 1,140.51VARELA, TERRI
66414 4/11/2025 0.00 1,979.09VILLATORO, AGUSTIN
66415 4/11/2025 0.00 1,505.10WELCH, PAUL M.
66416 4/11/2025 0.00 3,363.70YAMBUPAH, ANGELA C
66417 4/11/2025 0.00 2,329.30ACOSTA, JAVIER
66418 4/11/2025 0.00 1,256.53AVALOS, JORGE
66419 4/11/2025 0.00 2,070.26BARBA CORTES, ERIKA
66420 4/11/2025 0.00 1,618.04CHOLICO, EDGAR
66421 4/11/2025 0.00 1,972.07EGGLESTON, STEVEN
66422 4/11/2025 0.00 2,167.32FLUETSCH, JOHN
66423 4/11/2025 0.00 2,869.35GONZALEZ, EDDIE
66424 4/11/2025 0.00 1,760.57GONZALEZ, EDGAR W
66425 4/11/2025 0.00 1,626.81HUERTA, PAUL
66426 4/11/2025 0.00 1,434.15IRAZOQUI, DANIEL T
66427 4/11/2025 0.00 2,786.79JASSO, GEORGE
66428 4/11/2025 0.00 2,187.03LOPEZ, ALEX
66429 4/11/2025 0.00 1,335.49LOPEZ, DIEGO
66430 4/11/2025 0.00 1,778.89MARTIN, RAYMOND
66431 4/11/2025 0.00 1,595.55MAZARIEGO, MANUEL
Page: 3
22 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 4
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66432 4/1
1/2025 0.00 2,241.00MCDANIELS, ANTHONY
66433 4/11/2025 0.00 1,506.66ORONA, CATARINO
66434 4/11/2025 0.00 2,607.12REYES, ANTONIO P
66435 4/11/2025 0.00 2,970.86ROSALES, ESPERANZA
66436 4/11/2025 0.00 1,510.69SANTOS, WILLIAM
66437 4/11/2025 0.00 1,348.53SERNA, JOSE J
66438 4/11/2025 0.00 2,167.81WOODS, STEVE
66439 4/11/2025 0.00 750.86HERNANDEZ, KEITH
66440 4/11/2025 0.00 188.39ALBARRAN-PEREZ, DAISY
66441 4/11/2025 0.00 1,940.12ALBARRAN-PEREZ, VIANEY
66442 4/11/2025 0.00 585.99DENISTON, CATALINA
66443 4/11/2025 0.00 392.38ELIZONDO, ISAIAS
66444 4/11/2025 0.00 1,469.26JUAREZ, CLARISSA
66445 4/11/2025 0.00 99.49PETRILLE, BRIANA
66446 4/11/2025 0.00 289.51PINA, CARLOS
66447 4/11/2025 0.00 404.26TEJEDA, MARIE
66448 4/11/2025 0.00 68.34TILLOTSON, LEAH
66449 4/11/2025 0.00 2,212.73ZAMORA, JOAQUIN

0.00 273,370.34Employee Check T otals

0.00 273,370.34Bank dirdep T otals (132 Forms)
Page: 4
23 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 5
Bank: pybank - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
60293 4/1
1/2025 307.56 0.00HURTADO, ESMERALDA
60294 4/11/2025 1,811.42 0.00AYALA, RAMIRO
60295 4/11/2025 283.06 0.00SALVADOR, MICHAEL
60296 4/11/2025 1,314.29 0.00ESCOTO LOMELI, MIGUEL
60297 4/11/2025 1,682.18 0.00LADY, BERNIE
60298 4/11/2025 1,414.80 0.00MONDRAGON, JUVENAL
60299 4/11/2025 2,721.89 0.00PEREZ, SILVESTRE
60300 4/11/2025 1,398.72 0.00REYES, ALEJANDRO
60301 4/11/2025 380.94 0.00AGUILAR, JOAQUIN
60302 4/11/2025 64.76 0.00BARAJAS, SAVANNA
60303 4/11/2025 325.88 0.00CASTRO, ANNALI
60304 4/11/2025 403.80 0.00PRADO, BRANDON
60305 4/11/2025 920.57 0.00VASQUEZ, APRIL
60306 4/11/2025 434.27 0.00VILLARREAL, ANDRES
13,464.14 0.00Employee Check T otals
Bank: pybank - WEST AMERICA BANK
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
60307 4/1
1/2025 026 98.86 0.00AFLAC
60308 4/11/2025 057 3,155.91 0.00AMERICAN FIDELITY ASSURANCE 60309 4/11/2025 052 924.50 0.00SANGER FIRE ASSOCIATION, FOOD 60310 4/11/2025 045 1,616.98 0.00STATE DISBURSEMENT UNIT 60311 4/11/2025 007 382.26 0.00STATIONARY ENGINEERS, LOCAL 39 6,178.51Total 0.00
6,178.51 0.00 Payee T otals
19,642.65 0.00Bank pybank T otals (19 Forms)
Page: 5
24 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025-
Type 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 6
Bank: wire - FEDERA L TAX PAYMENT
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
2102 4/
11/2025 003 96,238.15 0.00WESTAMERICA BANK
2103 4/11/2025 004 14,084.13 0.00EMPLOYMENT DEVELOPMENT DEPT 2104 4/11/2025 006 1,753.28 0.00I.C.M.A RETIREMENT TRUST 457 2105 4/11/2025 054 2,902.11 0.00CALPERS 457 PLAN
114,977.67T otal 0.00
114,977.67 0.00 Payee Totals
114,977.67 0.00Bank wire Totals (4 Forms)
Grand Total 134,620.32 273,370.34
407,990.66Next Step:

Account Posting (AP)
Pay Period is Open (Locked)
Totals Checks and Direct Deposit (155 Forms)
Page: 6
25 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025-
Type 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 7
Check # Date Payee # Name Amount
Benefit Checks - pending for pay period from 04/05/25 to 04/18/25 ID: 1,143 4/25/2025 030 MID-MANAGEMEN

T ASSN, DUES-MM
Source pay period: 03/22/2025 to 04/04/2025 Cycle 26 Doc source: Bended code: Fund:midmgmtpay mmdues 101 105.00 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 midmgmtpay mmdues 6 11 15.00 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 midmgmtpay mmdues 621 15.00 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 midmgmtpay mmdues 712 30.00 ID: 1,142 Check
Total: 165.00
4/25/2025 059 TEXAS LIFE INSURANCE COM
PANY
Source pay period: 03/22/2025 to 04/04/2025 Cycle 26 Doc source: Bended code: Fund:hlthpay txslfe 101 632.72 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 hlthpay txslfe 208 142.03 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 hlthpay txslfe 712 9.24 ID: 1,142 Check Total: 783.99
4/25/2025 041 GENERA

L EMPLOYEES ASSN, DUES GEN EMPS
Source pay period: 03/22/2025 to 04/04/2025 Cycle 26 Doc source: Bended code: Fund:genemppay gendue 101 5.00 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 genemppay gendue 712 5.00 ID: 1,142 Check
Total: 10.00
4/25/2025 008 SANGER FIRE

ASSOCIATION, DUES-FIRE
Source pay period: 03/22/2025 to 04/04/2025 Cycle 26 Doc source: Bended code: Fund:firduepay freasn 101 762.12 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 firduepay freasn 208 200.00 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 firduepay freasn 261 50.00 ID: 1,142 Check Total: 1,012.12
4/25/2025 010 SANGER POLICE

ASSOCIATION, DUES-POLICE
Source pay period: 03/22/2025 to 04/04/2025 Cycle 26 Doc source: Bended code: Fund:polassnpay poldue 101 2,198.93 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 polassnpay poldue 208 526.86 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 polassnpay poldue 255 77.33 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 polassnpay poldue 261 143.36 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 polassnpay poldue 299 5.59 ID: 1,142 Check
Total: 2,952.07
4/25/2025 012 EXECUTIVE MGM

T ORGANIZATION, EXE MGMT-DU
Source pay period: 03/22/2025 to 04/04/2025 Cycle 26 Doc source: Bended code: Fund:sanexepay exdues 101 60.00 ID: 1,142 03/22/2025 to 04/04/2025 Cycle 26 sanexepay exdues 712 40.00 ID: 1,142 Check Total: 100.00
Page: 7
26 04/10/2025 City of Sanger12:58PM
03/22/2025 to 04/04/2025-
Type 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 8
5,023.18Organization Total:
5,023.18Pay Period Total (04/05/25 to 04/18/25 ID: 1,143):
5,023.18 Benefit Checks Grand Total:

Page: 8
27 04/23/2025 City of Sanger10:48AM
04/05/2025 to 04/18/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66450 4/25/2025 0.00 2,594.05CHAMPION,
AMANDA
66451 4/25/2025 0.00 1,813.41DELGADO, SIERRA
66452 4/25/2025 0.00 4,662.40OLSON, NATHAN
66453 4/25/2025 0.00 1,118.21PADRON, REBECA
66454 4/25/2025 0.00 4,008.37SPEER, MICHELLE
66455 4/25/2025 0.00 303.33GONZALEZ, FRANK G
66456 4/25/2025 0.00 312.56MARTINEZ, DANIEL
66457 4/25/2025 0.00 312.56MELENDEZ, DOLORES
66458 4/25/2025 0.00 312.56MONTELONGO, MICHAEL A
66459 4/25/2025 0.00 1,418.02BARRAGAN, CASIMIRO
66460 4/25/2025 0.00 3,599.00BRLETIC, DAVID E
66461 4/25/2025 0.00 1,627.01CUEVAS, ERIC
66462 4/25/2025 0.00 1,656.48IRAZOQUI, MARIO
66463 4/25/2025 0.00 1,708.25MURPHY, ROSE
66464 4/25/2025 0.00 1,897.80SANDOVAL, PAUL
66465 4/25/2025 0.00 2,474.10SYLVESTER, DEREK
66466 4/25/2025 0.00 2,034.66TOVAR, CARLOS
66467 4/25/2025 0.00 956.11VIDRIO, JAVIER
66468 4/25/2025 0.00 3,323.77CAMARENA, KARLA D.
66469 4/25/2025 0.00 2,233.40CASILLAS-TORRES, SMALYNNE 66470 4/25/2025 0.00 692.31DE ORTA, MICHELLE
66471 4/25/2025 0.00 1,700.41FLORIAN, STEPHANIE
66472 4/25/2025 0.00 672.03NORIEGA, LESLIE
66473 4/25/2025 0.00 1,627.84PEREZ ZUNIGA, MAYRA E
66474 4/25/2025 0.00 1,325.33RAMIREZ, MICHELE
66475 4/25/2025 0.00 2,047.67WAHL, LEICA KATHRINA LACAY 66476 4/25/2025 0.00 1,780.87XIONG, WENDY
66477 4/25/2025 0.00 1,851.97ALONSO, JULIA
66478 4/25/2025 0.00 1,093.30BARRERA, ELIZABETH
66479 4/25/2025 0.00 1,686.03BIGGS, JACKSON
66480 4/25/2025 0.00 2,719.36CAROLAN, KEVIN
66481 4/25/2025 0.00 4,568.24CORONADO JR, JESUS
66482 4/25/2025 0.00 1,780.13CUELLAR, ADRIANA
66483 4/25/2025 0.00 2,128.91DOLAN, HAYDEN
66484 4/25/2025 0.00 1,849.01ELLIS, SKYLER
66485 4/25/2025 0.00 1,904.20FIELDS, KELLY
66486 4/25/2025 0.00 259.04GARCIA, PRISCILLA
66487 4/25/2025 0.00 2,134.86HOULE, BAILEY
Page: 1
28 05/07/2025 City of Sanger 2:59PM
04/19/2025 to 05/02/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66578 5/9/2025 0.00 2,740.08CHAMPION, AMANDA
66579 5/9/2025 0.00 1,993.23DELGADO, SIERRA
66580 5/9/2025 0.00 4,723.42OLSON, NATHAN
66581 5/9/2025 0.00 828.43PADRON, REBECA
66582 5/9/2025 0.00 4,069.86SPEER, MICHELLE
66583 5/9/2025 0.00 303.33GONZALEZ, FRANK G
66584 5/9/2025 0.00 312.56MARTINEZ, DANIEL
66585
5/9/2025 0.00 312.56MELENDEZ, DOLORES
66586 5/9/2025 0.00 312.56MONTELONGO, MICHAEL A
66587 5/9/2025 0.00 1,418.02BARRAGAN, CASIMIRO
66588 5/9/2025 0.00 3,480.41BRLETIC, DAVID E
66589
5/9/2025 0.00 1,627.01CUEVAS, ERIC
66590 5/9/2025 0.00 1,656.48IRAZOQUI, MARIO
66591 5/9/2025 0.00 1,458.89MURPHY, ROSE
66592 5/9/2025 0.00 1,897.80SANDOVAL, PAUL
66593 5/9/2025 0.00 2,355.52SYLVESTER, DEREK
66594 5/9/2025 0.00 2,034.66TOVAR, CARLOS
66595 5/9/2025 0.00 912.18VIDRIO, JAVIER
66596 5/9/2025 0.00 3,420.74CAMARENA, KARLA D.
66597
5/9/2025 0.00 2,233.40CASILLAS-TORRES, SMALYNNE
66598
5/9/2025 0.00 692.31DE ORTA, MICHELLE
66599
5/9/2025 0.00 1,590.38FLORIAN, STEPHANIE
66600 5/9/2025 0.00 560.85NORIEGA, LESLIE
66601 5/9/2025 0.00 1,318.66PEREZ ZUNIGA, MAYRA E
66602
5/9/2025 0.00 1,325.33RAMIREZ, MICHELE
66603 5/9/2025 0.00 2,112.30WAHL, LEICA KATHRINA LACAY 66604
5/9/2025 0.00 1,727.39XIONG, WENDY
66605 5/9/2025 0.00 2,122.73ALONSO, JULIA
66606 5/9/2025 0.00 916.46BARRERA, ELIZABETH
66607 5/9/2025 0.00 1,686.03BIGGS, JACKSON
66608 5/9/2025 0.00 2,524.55CAROLAN, KEVIN
66609 5/9/2025 0.00 2,339.18CORONADO JR, JESUS
66610 5/9/2025 0.00 1,502.57CUELLAR, ADRIANA
66611 5/9/2025 0.00 1,681.61DOLAN, HAYDEN
66612 5/9/2025 0.00 2,471.26ELLIS, SKYLER
66613 5/9/2025 0.00 1,400.16FIELDS, KELLY
66614 5/9/2025 0.00 172.70GARCIA, PRISCILLA
66615 5/9/2025 0.00 2,146.69HOULE, BAILEY
Page: 1
29 05/07/2025 City of Sanger 2:59PM
04/19/2025 to 05/02/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66616 5/9/2025 0.00 1,651.41JAECKEL,
AVA
66617 5/9/2025 0.00 3,922.09JONES, ANDY
66618 5/9/2025 0.00 2,580.74LANG, JUSTIN
66619 5/9/2025 0.00 3,870.10LORENTE, RYAN
66620 5/9/2025 0.00 2,087.93MCWILLIAMS, SOFIA
66621 5/9/2025 0.00 3,020.18MIRELES FLORES, MARIA
66622 5/9/2025 0.00 2,251.78NELSON, CALEB M
66623 5/9/2025 0.00 2,583.46PALLAS, MICHAEL L
66624 5/9/2025 0.00 2,343.02PISCHING, MARK G
66625 5/9/2025 0.00 2,676.61PITTS, CRAIG
66626 5/9/2025 0.00 3,387.36SANDERS, GERALD
66627 5/9/2025 0.00 3,403.83TARASCOU, GREGORY
66628 5/9/2025 0.00 2,123.70TREVINO, SANDRA
66629 5/9/2025 0.00 1,797.76VELASQUEZ, SHERRY
66630 5/9/2025 0.00 6,031.89WADDLE, CHRISTOPHER A.
66631 5/9/2025 0.00 3,270.21WILLIAMS, KENNETH D.
66632 5/9/2025 0.00 2,924.30WILSON, TODD
66633 5/9/2025 0.00 3,358.81ACEVES CRUZ, JULIAN
66634 5/9/2025 0.00 2,815.62ARGUELLO, SERGIO
66635 5/9/2025 0.00 1,983.23BANDA-TOVAR, JOEL
66636 5/9/2025 0.00 1,648.26BARRAGAN, MELISSA
66637 5/9/2025 0.00 2,483.56BATTENFIELD, DANIEL
66638 5/9/2025 0.00 3,176.60BISE, JEFFREY L.
66639 5/9/2025 0.00 3,521.73BOUST, JASON
66640 5/9/2025 0.00 918.70CAMPBELL, SARAH L
66641 5/9/2025 0.00 2,652.00CASTREJON, EDDIE
66642 5/9/2025 0.00 3,768.86DIAZ, HENRY
66643 5/9/2025 0.00 2,631.64EDWARDS, SHAELA
66644 5/9/2025 0.00 1,967.73FRANCO, RICHARD
66645 5/9/2025 0.00 2,556.89GARCIA, FERNANDO
66646 5/9/2025 0.00 4,639.62GARZA, RAMIRO
66647 5/9/2025 0.00 3,173.52GUILLEN, ROSARIO
66648 5/9/2025 0.00 1,918.89HAZELTON, CULLEN
66649 5/9/2025 0.00 1,585.31HERNANDEZ, ANDREINA
66650 5/9/2025 0.00 2,322.95HUGHES, TOBIAS
66651 5/9/2025 0.00 2,557.53INOSTROS, JESSICA
66652 5/9/2025 0.00 3,769.04JOHNSON, JOSHUA D
66653 5/9/2025 0.00 1,699.36JONES, KIMBERLY M.

Page: 2
30 05/07/2025 City of Sanger 2:59PM
04/19/2025 to 05/02/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66654 5/9/2025 0.00 1,759.51MEDINA, JOSE
66655 5/9/2025 0.00 1,790.20MORALES, JESSE
66656 5/9/2025 0.00 1,400.54MORENO, LOUIS
A
66657 5/9/2025 0.00 1,756.19MUNOZ, BERTHA J
66658 5/9/2025 0.00 2,194.13NELSON, AMANDA M
66659 5/9/2025 0.00 2,713.63ORNELAS, BAUDELIO
66660 5/9/2025 0.00 2,600.76PACHECO, JOSE
66661 5/9/2025 0.00 2,570.95ROARK, TYLER
66662 5/9/2025 0.00 2,298.66RODRIGUEZ, JULIAN R
66663 5/9/2025 0.00 1,887.25RUBY JR., DANIEL
66664 5/9/2025 0.00 1,583.12RYAN, NICOLE
66665 5/9/2025 0.00 2,381.85SANCHEZ, KELSEY
66666 5/9/2025 0.00 2,285.11SOTO, JOSE O.
66667 5/9/2025 0.00 2,018.74THAO, MENOU A
66668 5/9/2025 0.00 3,589.64TORRES, ROBERT C
66669 5/9/2025 0.00 2,050.19TREVINO, CYNTHIA
66670 5/9/2025 0.00 1,315.56VARELA, TERRI
66671 5/9/2025 0.00 1,979.09VILLATORO, AGUSTIN
66672 5/9/2025 0.00 1,593.60WELCH, PAUL M.
66673 5/9/2025 0.00 4,534.77YAMBUPAH, ANGELA C
66674 5/9/2025 0.00 2,161.07ACOSTA, JAVIER
66675 5/9/2025 0.00 1,256.53AVALOS, JORGE
66676 5/9/2025 0.00 2,070.26BARBA CORTES, ERIKA
66677 5/9/2025 0.00 1,618.04CHOLICO, EDGAR
66678 5/9/2025 0.00 1,675.89EGGLESTON, STEVEN
66679 5/9/2025 0.00 2,167.32FLUETSCH, JOHN
66680 5/9/2025 0.00 2,803.70GONZALEZ, EDDIE
66681 5/9/2025 0.00 1,760.57GONZALEZ, EDGAR W
66682 5/9/2025 0.00 1,733.87HUERTA, PAUL
66683 5/9/2025 0.00 1,434.15IRAZOQUI, DANIEL T
66684 5/9/2025 0.00 2,694.77JASSO, GEORGE
66685 5/9/2025 0.00 1,839.99LOPEZ, ALEX
66686 5/9/2025 0.00 1,699.47LOPEZ, DIEGO
66687 5/9/2025 0.00 1,778.89MARTIN, RAYMOND
66688 5/9/2025 0.00 1,595.73MAZARIEGO, MANUEL
66689 5/9/2025 0.00 2,241.00MCDANIELS, ANTHONY
66690 5/9/2025 0.00 1,719.07ORONA, CATARINO
66691 5/9/2025 0.00 2,704.62REYES, ANTONIO P
Page: 3
31 05/07/2025 City of Sanger 2:59PM
04/19/2025 to 05/02/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 4
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66692 5/9/2025 0.00 2,970.86ROSALES, ESPERANZA
66693 5/9/2025 0.00 1,801.53SANT

OS, WILLIAM
66694 5/9/2025 0.00 2,124.88WOODS, STEVE
66695 5/9/2025 0.00 534.16HERNANDEZ, KEITH
66696 5/9/2025 0.00 90.27ALBARRAN-PEREZ, DAISY
66697 5/9/2025 0.00 1,779.10ALBARRAN-PEREZ, VIANEY
66698 5/9/2025 0.00 622.39DENISTON, CATALINA
66699 5/9/2025 0.00 1,557.04JUAREZ, CLARISSA
66700 5/9/2025 0.00 315.04PETRILLE, BRIANA
66701 5/9/2025 0.00 223.72TEJEDA, MARIE
66702 5/9/2025 0.00 963.69VASQUEZ, APRIL
66703 5/9/2025 0.00 2,212.73ZAMORA, JOAQUIN

0.00 265,912.36Employee Check T otals

0.00 265,912.36Bank dirdep T otals (126 Forms)
Page: 4
32 05/07/2025 City of Sanger 2:59PM
04/19/2025 to 05/02/2025- T
ype 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 5
Bank: pybank - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
60334 5/9/2025 2,1

16.32 0.00JACKSON, BRIONNE
60335 5/9/2025 307.56 0.00HURTADO, ESMERALDA
60336 5/9/2025 1,932.59 0.00AYALA, RAMIRO
60337 5/9/2025 3,624.45 0.00SALVADOR, MICHAEL
60338 5/9/2025 133.86 0.00ESCOTO LOMELI, MIGUEL
60339 5/9/2025 1,681.45 0.00LADY, BERNIE
60340 5/9/2025 1,499.79 0.00MONDRAGON, JUVENAL
60341 5/9/2025 2,733.62 0.00PEREZ, SILVESTRE
60342 5/9/2025 1,398.72 0.00REYES, ALEJANDRO
60343 5/9/2025 232.38 0.00PRADO, BRANDON
15,660.74 0.00Employee Check T otals
Bank: pybank - WEST AMERICA BANK
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
60344 5/9/2025 026 98.86 0.00AFLAC
60345 5/9/2025 057 3,139.27 0.00AMERICAN FIDELITY

ASSURANCE
60346 5/9/2025 052 884.50 0.00SANGER FIRE ASSOCIATION, FOOD 60347 5/9/2025 045 1,472.52 0.00STATE DISBURSEMENT UNIT 60348 5/9/2025 007 360.57 0.00STATIONARY ENGINEERS, LOCAL 39 5,955.72Total 0.00
5,955.72 0.00 Payee T otals
21,616.46 0.00Bank pybank T otals (15 Forms)
Page: 5
33 05/07/2025 City of Sanger 2:59PM
04/19/2025 to 05/02/2025-
Type 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 6
Bank: wire - FEDERA L TAX PAYMENT
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
2 110 5/9/2025 003 95,001.78 0.00WESTAMERICA BANK
2111 5/9/2025 004 14,125.93 0.00EMPLOYMENT DEVELOPMENT DEPT 2112 5/9/2025 006 1,852.39 0.00I.C.M.A RETIREMENT TRUST 457 2113 5/9/2025 054 2,621.62 0.00CALPERS 457 PLAN
113,601.72T otal 0.00
113,601.72 0.00 Payee Totals
113,601.72 0.00Bank wire Totals (4 Forms)
Grand Total 135,218.18 265,912.36
401,130.54Next Step:

Account Posting (AP)
Pay Period is Open (Locked)
Totals Checks and Direct Deposit (145 Forms)
Page: 6
34 05/07/2025 City of Sanger 2:59PM
04/19/2025 to 05/02/2025-
Type 1 Cycle 26
Payroll Final Check ListpyChkLst Page: 7
Check # Date Payee # Name Amount
Benefit Checks - pending for pay period from 05/03/25 to 05/16/25 ID: 1,145 5/23/2025 030 MID-MANAGEMEN

T ASSN, DUES-MM
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:midmgmtpay mmdues 101 105.00 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 midmgmtpay mmdues 6 11 15.00 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 midmgmtpay mmdues 621 15.00 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 midmgmtpay mmdues 712 15.00 ID: 1,144 Check
Total: 150.00
5/23/2025 059 TEXAS LIFE INSURANCE COM
PANY
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:hlthpay txslfe 101 552.18 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 hlthpay txslfe 208 135.34 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 hlthpay txslfe 299 6.69 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 hlthpay txslfe 712 9.24 ID: 1,144 Check Total: 703.45
5/23/2025 041 GENERA

L EMPLOYEES ASSN, DUES GEN EMPS
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:genemppay gendue 101 5.00 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 genemppay gendue 712 5.00 ID: 1,144 Check
Total: 10.00
5/23/2025 008 SANGER FIRE

ASSOCIATION, DUES-FIRE
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:firduepay freasn 101 712.12 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 firduepay freasn 208 200.00 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 firduepay freasn 261 50.00 ID: 1,144 Check Total: 962.12
5/23/2025 010 SANGER POLICE

ASSOCIATION, DUES-POLICE
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:polassnpay poldue 101 2,178.16 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 polassnpay poldue 208 519.58 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 polassnpay poldue 255 77.33 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 polassnpay poldue 261 143.36 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 polassnpay poldue 299 33.64 ID: 1,144 Check
Total: 2,952.07
5/23/2025 012 EXECUTIVE MGM

Page: 8
36 05/09/2025 City of Sanger 3:22PM
04/19/2025 to 05/02/2025- T
ype S Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: pybank - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
60350 5/9/2025 486.47 0.00FIELDS, KELL
Y
60351 5/9/2025 545.26 0.00MIRELES FLORES, MARIA
1,031.73 0.00Employee Check T otals
1,031.73 0.00Bank pybank T otals (2 Forms)
Grand Total 1,031.73 0.00
1,031.73Next Step:

Account Posting (AP)
Pay Period is Open (Locked)
Totals Checks and Direct Deposit (2 Forms)
Page: 1
37 05/09/2025 City of Sanger 3:22PM
04/19/2025 to 05/02/2025-
Type S Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Check # Date Payee # Name Amount
Benefit Checks - pending for pay period from 05/03/25 to 05/16/25 ID: 1,145 5/23/2025 030 MID-MANAGEMEN

T ORGANIZATION, EXE MGMT-DU
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:sanexepay exdues 101 60.00 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 sanexepay exdues 712 40.00 ID: 1,144 Check Total: 100.00
Page: 2
38 05/09/2025 City of Sanger 3:22PM
04/19/2025 to 05/02/2025-
Type S Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Check # Date Payee # Name Amount
Benefit Checks - pending for pay period from 05/03/25 to 05/16/25 ID: 1,145 2 114 5/23/2025 003 WESTAMERICA BANK
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:ficapay fica 101 123.56 ID: 1,176 04/19/2025 to 05/02/2025 Cycle 26 ficapay fica 244 191.72 ID: 1,175 04/19/2025 to 05/02/2025 Cycle 26 fedpay fwt 244 87.90 ID: 1,175 04/19/2025 to 05/02/2025 Cycle 26 ficapay medi 101 28.90 ID: 1,176 04/19/2025 to 05/02/2025 Cycle 26 ficapay medi 244 44.84 ID: 1,175 Check Total: 476.92
2 115 5/23/2025 004 EMPLOYMENT DEVELOPMENT DEPT
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:statepay swt 244 25.68 ID: 1,175 Check Total: 25.68
5,380.24Organization Total:
5,380.24Pay Period Total (05/03/25 to 05/16/25 ID: 1,145):
5,380.24 Benefit Checks Grand Total:

Page: 3
39 05/07/2025 City of Sanger 4:52PM
04/19/2025 to 05/02/2025- T
ype S Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: pybank - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
60349 5/9/2025 1,314.29 0.00ESCOT

O LOMELI, MIGUEL
1,314.29 0.00Employee Check T otals
1,314.29 0.00Bank pybank T otals (1 Forms)
Grand Total 1,314.29 0.00
1,314.29Next Step:

Account Posting (AP)
Pay Period is Open (Locked)
Totals Checks and Direct Deposit (1 Forms)
Page: 1
40 05/07/2025 City of Sanger 4:52PM
04/19/2025 to 05/02/2025-
Type S Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Check # Date Payee # Name Amount
Benefit Checks - pending for pay period from 05/03/25 to 05/16/25 ID: 1,145 5/23/2025 030 MID-MANAGEMEN

T ORGANIZATION, EXE MGMT-DU
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:sanexepay exdues 101 60.00 ID: 1,144 04/19/2025 to 05/02/2025 Cycle 26 sanexepay exdues 712 40.00 ID: 1,144 Check Total: 100.00
Page: 2
41 05/07/2025 City of Sanger 4:52PM
04/19/2025 to 05/02/2025-
Type S Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Check # Date Payee # Name Amount
Benefit Checks - pending for pay period from 05/03/25 to 05/16/25 ID: 1,145 2 114 5/23/2025 003 WESTAMERICA BANK
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:ficapay fica 244 191.72 ID: 1,175 04/19/2025 to 05/02/2025 Cycle 26 fedpay fwt 244 87.90 ID: 1,175 04/19/2025 to 05/02/2025 Cycle 26 ficapay medi 244 44.84 ID: 1,175 Check Total: 324.46
2 115 5/23/2025 004 EMPLOYMENT DEVELOPMENT DEPT
Source pay period: 04/19/2025 to 05/02/2025 Cycle 26 Doc source: Bended code: Fund:statepay swt 244 25.68 ID: 1,175 Check Total: 25.68
5,227.78Organization Total:
5,227.78Pay Period Total (05/03/25 to 05/16/25 ID: 1,145):
5,227.78 Benefit Checks Grand Total:

Page: 3
42 04/23/2025 City of Sanger10:48AM
04/05/2025 to 04/18/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66488 4/25/2025 0.00 1,651.41JAECKEL,
AVA
66489 4/25/2025 0.00 3,794.78JONES, ANDY
66490 4/25/2025 0.00 2,005.46LANG, JUSTIN
66491 4/25/2025 0.00 2,911.81LORENTE, RYAN
66492 4/25/2025 0.00 2,024.30MCWILLIAMS, SOFIA
66493 4/25/2025 0.00 2,993.13MIRELES FLORES, MARIA
66494 4/25/2025 0.00 2,104.50NELSON, CALEB M
66495 4/25/2025 0.00 3,099.24PALLAS, MICHAEL L
66496 4/25/2025 0.00 2,191.44PISCHING, MARK G
66497 4/25/2025 0.00 4,225.25PITTS, CRAIG
66498 4/25/2025 0.00 3,250.88SANDERS, GERALD
66499 4/25/2025 0.00 3,377.67TARASCOU, GREGORY
66500 4/25/2025 0.00 2,086.77TREVINO, SANDRA
66501 4/25/2025 0.00 1,797.76VELASQUEZ, SHERRY
66502 4/25/2025 0.00 6,844.44WADDLE, CHRISTOPHER A.
66503 4/25/2025 0.00 3,228.65WILLIAMS, KENNETH D.
66504 4/25/2025 0.00 3,775.00WILSON, TODD
66505 4/25/2025 0.00 3,826.79ACEVES CRUZ, JULIAN
66506 4/25/2025 0.00 2,204.51ARGUELLO, SERGIO
66507 4/25/2025 0.00 2,465.81BANDA-TOVAR, JOEL
66508 4/25/2025 0.00 1,648.26BARRAGAN, MELISSA
66509 4/25/2025 0.00 2,446.61BATTENFIELD, DANIEL
66510 4/25/2025 0.00 2,878.02BISE, JEFFREY L.
66511 4/25/2025 0.00 3,444.29BOUST, JASON
66512 4/25/2025 0.00 929.27CAMPBELL, SARAH L
66513 4/25/2025 0.00 2,325.48CASTREJON, EDDIE
66514 4/25/2025 0.00 2,527.27DIAZ, HENRY
66515 4/25/2025 0.00 2,631.64EDWARDS, SHAELA
66516 4/25/2025 0.00 1,892.61FRANCO, RICHARD
66517 4/25/2025 0.00 2,631.98GARCIA, FERNANDO
66518 4/25/2025 0.00 5,067.33GARZA, RAMIRO
66519 4/25/2025 0.00 2,651.87GUILLEN, ROSARIO
66520 4/25/2025 0.00 1,886.69HAZELTON, CULLEN
66521 4/25/2025 0.00 1,552.13HERNANDEZ, ANDREINA
66522 4/25/2025 0.00 2,438.57HUGHES, TOBIAS
66523 4/25/2025 0.00 2,104.83INOSTROS, JESSICA
66524 4/25/2025 0.00 3,713.63JOHNSON, JOSHUA D
66525 4/25/2025 0.00 1,896.48JONES, KIMBERLY M.

Page: 2
43 04/23/2025 City of Sanger10:48AM
04/05/2025 to 04/18/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66526 4/25/2025 0.00 1,752.68MEDINA, JOSE
66527 4/25/2025 0.00 2,363.75MORALES, JESSE
66528 4/25/2025 0.00 1,367.36MORENO, LOUIS
A
66529 4/25/2025 0.00 1,715.62MUNOZ, BERTHA J
66530 4/25/2025 0.00 2,621.11NELSON, AMANDA M
66531 4/25/2025 0.00 2,035.79ORNELAS, BAUDELIO
66532 4/25/2025 0.00 2,477.22PACHECO, JOSE
66533 4/25/2025 0.00 2,467.57ROARK, TYLER
66534 4/25/2025 0.00 2,247.06RODRIGUEZ, JULIAN R
66535 4/25/2025 0.00 2,086.88RUBY JR., DANIEL
66536 4/25/2025 0.00 1,788.22RYAN, NICOLE
66537 4/25/2025 0.00 2,292.35SANCHEZ, KELSEY
66538 4/25/2025 0.00 2,567.77SOTO, JOSE O.
66539 4/25/2025 0.00 1,991.04THAO, MENOU A
66540 4/25/2025 0.00 2,439.23TORRES, ROBERT C
66541 4/25/2025 0.00 2,023.15TREVINO, CYNTHIA
66542 4/25/2025 0.00 1,106.33VARELA, TERRI
66543 4/25/2025 0.00 1,907.33VILLATORO, AGUSTIN
66544 4/25/2025 0.00 1,558.44WELCH, PAUL M.
66545 4/25/2025 0.00 3,065.67YAMBUPAH, ANGELA C
66546 4/25/2025 0.00 2,366.62ACOSTA, JAVIER
66547 4/25/2025 0.00 1,369.83AVALOS, JORGE
66548 4/25/2025 0.00 2,070.26BARBA CORTES, ERIKA
66549 4/25/2025 0.00 1,648.12CHOLICO, EDGAR
66550 4/25/2025 0.00 1,675.89EGGLESTON, STEVEN
66551 4/25/2025 0.00 2,114.55FLUETSCH, JOHN
66552 4/25/2025 0.00 2,956.89GONZALEZ, EDDIE
66553 4/25/2025 0.00 1,760.57GONZALEZ, EDGAR W
66554 4/25/2025 0.00 1,626.81HUERTA, PAUL
66555 4/25/2025 0.00 1,718.44IRAZOQUI, DANIEL T
66556 4/25/2025 0.00 2,878.80JASSO, GEORGE
66557 4/25/2025 0.00 1,992.93LOPEZ, ALEX
66558 4/25/2025 0.00 1,454.13LOPEZ, DIEGO
66559 4/25/2025 0.00 1,740.50MARTIN, RAYMOND
66560 4/25/2025 0.00 1,590.03MAZARIEGO, MANUEL
66561 4/25/2025 0.00 2,241.00MCDANIELS, ANTHONY
66562 4/25/2025 0.00 1,577.46ORONA, CATARINO
66563 4/25/2025 0.00 2,675.08REYES, ANTONIO P
Page: 3
44 04/23/2025 City of Sanger10:48AM
04/05/2025 to 04/18/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 4
Bank: dirdep - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
66564 4/25/2025 0.00 3,886.38ROSALES, ESPERANZA
66565 4/25/2025 0.00 1,510.69SANT

OS, WILLIAM
66566 4/25/2025 0.00 3,593.95SERNA, JOSE J
66567 4/25/2025 0.00 2,403.12WOODS, STEVE
66568 4/25/2025 0.00 554.53HERNANDEZ, KEITH
66569 4/25/2025 0.00 141.29ALBARRAN-PEREZ, DAISY
66570 4/25/2025 0.00 1,884.71ALBARRAN-PEREZ, VIANEY
66571 4/25/2025 0.00 626.18DENISTON, CATALINA
66572 4/25/2025 0.00 68.57ELIZONDO, ISAIAS
66573 4/25/2025 0.00 780.43JUAREZ, CLARISSA
66574 4/25/2025 0.00 252.84PETRILLE, BRIANA
66575 4/25/2025 0.00 156.99TEJEDA, MARIE
66576 4/25/2025 0.00 1,126.52VASQUEZ, APRIL
66577 4/25/2025 0.00 2,212.73ZAMORA, JOAQUIN

0.00 271,245.53Employee Check T otals

0.00 271,245.53Bank dirdep T otals (128 Forms)
Page: 4
45 04/23/2025 City of Sanger10:48AM
04/05/2025 to 04/18/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 5
Bank: pybank - WESTAMERICA BANK
Check # Date Employee # Name Check Amt Direct Deposit
60312 4/25/2025 266.00 0.00HUR

TADO, ESMERALDA
60313 4/25/2025 1,811.42 0.00AYALA, RAMIRO
60314 4/25/2025 3,361.78 0.00SALVADOR, MICHAEL
60315 4/25/2025 1,255.56 0.00ESCOTO LOMELI, MIGUEL
60316 4/25/2025 1,677.79 0.00LADY, BERNIE
60317 4/25/2025 1,516.78 0.00MONDRAGON, JUVENAL
60318 4/25/2025 2,721.89 0.00PEREZ, SILVESTRE
60319 4/25/2025 1,398.72 0.00REYES, ALEJANDRO
60320 4/25/2025 68.57 0.00AGUILAR, JOAQUIN
60321 4/25/2025 160.00 0.00PRADO, BRANDON
60322 4/25/2025 68.57 0.00VILLARREAL, ANDRES
14,307.08 0.00Employee Check T otals
Bank: pybank - WEST AMERICA BANK
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
60323 4/25/2025 026 98.86 0.00AFLAC
60324 4/25/2025 057 3,155.91 0.00AMERICAN FIDELITY

ASSURANCE
60325 4/25/2025 012 200.00 0.00EXECUTIVE MGMT ORGANIZATION, E 60326 4/25/2025 041 20.00 0.00GENERAL EMPLOYEES ASSN, DUES G 60327 4/25/2025 030 315.00 0.00MID-MANAGEMENT ASSN, DUES-MM 60328 4/25/2025 008 1,974.24 0.00SANGER FIRE ASSOCIATION, DUES- 60329 4/25/2025 052 884.50 0.00SANGER FIRE ASSOCIATION, FOOD 60330 4/25/2025 010 5,904.14 0.00SANGER POLICE ASSOCIATION, DUE 60331 4/25/2025 045 1,616.98 0.00STATE DISBURSEMENT UNIT 60332 4/25/2025 007 382.26 0.00STATIONARY ENGINEERS, LOCAL 39 60333 4/25/2025 059 1,487.44 0.00TEXAS LIFE INSURANCE COMPANY 16,039.33Total 0.00
16,039.33 0.00 Payee T otals
30,346.41 0.00Bank pybank T otals (22 Forms)
Page: 5
46 04/23/2025 City of Sanger10:48AM
04/05/2025 to 04/18/2025-
Type 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 6
Bank: wire - FEDERA L TAX PAYMENT
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
2106 4/25/2025 003 95,872.75 0.00WES

TAMERICA BANK
2107 4/25/2025 004 14,085.13 0.00EMPLOYMENT DEVELOPMENT DEPT 2108 4/25/2025 006 1,795.53 0.00I.C.M.A RETIREMENT TRUST 457 2109 4/25/2025 054 2,598.28 0.00CALPERS 457 PLAN
114,351.69T otal 0.00
114,351.69 0.00 Payee Totals
114,351.69 0.00Bank wire Totals (4 Forms)
Grand Total 144,698.10 271,245.53
415,943.63Next Step:

Account Posting (AP)
Pay Period is Open (Locked)
Totals Checks and Direct Deposit (154 Forms)
Page: 6
47 04/23/2025 City of Sanger10:48AM
04/05/2025 to 04/18/2025-
Type 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 7
Source pay period: Doc source: Bended code: Fund:

No Pending Benefit Checks
Check
Total:

Page: 7
48 05/22/2025 City of Sanger11:02AM
05/03/2025 to 05/16/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 1
Bank: dirdep - WESTAMERICA
BANK
Check # Date Employee # Name Check Amt Direct Deposit
66704 5/23/2025 0.00 2,708.52CHAMPION,
AMANDA
66705 5/23/2025 0.00 1,891.15DELGADO, SIERRA
66706
5/23/2025 0.00 2,087.31JACKSON, BRIONNE
66707 5/23/2025 0.00 4,662.40OLSON, NATHAN
66708 5/23/2025 0.00 745.67PADRON, REBECA
66709 5/23/2025 0.00 4,008.37SPEER, MICHELLE
66710 5/23/2025 0.00 303.33GONZALEZ, FRANK G
66711 5/23/2025 0.00 312.56MARTINEZ, DANIEL
66712 5/23/2025 0.00 312.56MELENDEZ, DOLORES
66713 5/23/2025 0.00 312.56MONTELONGO, MICHAEL A
66714 5/23/2025 0.00 1,418.02BARRAGAN, CASIMIRO
66715 5/23/2025 0.00 8,885.19BRLETIC, DAVID E
66716 5/23/2025 0.00 1,627.01CUEVAS, ERIC
66717 5/23/2025 0.00 1,708.25MURPHY, ROSE
66718 5/23/2025 0.00 2,474.10SYLVESTER, DEREK
66719 5/23/2025 0.00 2,034.66TOVAR, CARLOS
66720 5/23/2025 0.00 648.55VIDRIO, JAVIER
66721 5/23/2025 0.00 3,323.77CAMARENA, KARLA D.
66722 5/23/2025 0.00 2,233.40CASILLAS-TORRES, SMALYNNE 66723 5/23/2025 0.00 622.66DE ORTA, MICHELLE
66724 5/23/2025 0.00 1,700.41FLORIAN, STEPHANIE
66725 5/23/2025 0.00 555.82NORIEGA, LESLIE
66726 5/23/2025 0.00 1,627.84PEREZ ZUNIGA, MAYRA E
66727 5/23/2025 0.00 1,325.33RAMIREZ, MICHELE
66728 5/23/2025 0.00 2,047.67WAHL, LEICA KATHRINA LACAY 66729 5/23/2025 0.00 3,931.79XIONG, WENDY
66730 5/23/2025 0.00 2,209.77ALONSO, JULIA
66731 5/23/2025 0.00 900.37BARRERA, ELIZABETH
66732 5/23/2025 0.00 1,686.03BIGGS, JACKSON
66733 5/23/2025 0.00 2,719.36CAROLAN, KEVIN
66734 5/23/2025 0.00 3,943.46CORONADO JR, JESUS
66735 5/23/2025 0.00 1,780.13CUELLAR, ADRIANA
66736 5/23/2025 0.00 2,195.75DOLAN, HAYDEN
66737 5/23/2025 0.00 2,452.39ELLIS, SKYLER
66738 5/23/2025 0.00 1,193.66FIELDS, KELLY
66739 5/23/2025 0.00 1,602.71HOULE, BAILEY
66740 5/23/2025 0.00 1,651.41JAECKEL, AVA
66741 5/23/2025 0.00 3,894.39JONES, ANDY
Page: 1
49 05/22/2025 City of Sanger11:02AM
05/03/2025 to 05/16/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 2
Bank: dirdep - WESTAMERICA
BANK
Check # Date Employee # Name Check Amt Direct Deposit
66742 5/23/2025 0.00 2,120.84LANG, JUSTIN
66743
5/23/2025 0.00 4,054.27LORENTE, RYAN
66744
5/23/2025 0.00 1,842.97MCWILLIAMS, SOFIA
66745 5/23/2025 0.00 2,993.13MIRELES FLORES, MARIA
66746 5/23/2025 0.00 2,251.78NELSON, CALEB M
66747 5/23/2025 0.00 3,182.45PALLAS, MICHAEL L
66748 5/23/2025 0.00 2,440.67PISCHING, MARK G
66749 5/23/2025 0.00 2,527.97PITTS, CRAIG
66750 5/23/2025 0.00 3,364.52SANDERS, GERALD
66751 5/23/2025 0.00 3,377.67TARASCOU, GREGORY
66752 5/23/2025 0.00 2,086.77TREVINO, SANDRA
66753 5/23/2025 0.00 1,797.76VELASQUEZ, SHERRY
66754 5/23/2025 0.00 5,889.36WADDLE, CHRISTOPHER A.
66755 5/23/2025 0.00 3,228.65WILLIAMS, KENNETH D.
66756 5/23/2025 0.00 3,775.00WILSON, TODD
66757 5/23/2025 0.00 5,850.63ACEVES CRUZ, JULIAN
66758 5/23/2025 0.00 2,083.15ARGUELLO, SERGIO
66759 5/23/2025 0.00 2,001.21BANDA-TOVAR, JOEL
66760 5/23/2025 0.00 1,875.63BARRAGAN, MELISSA
66761 5/23/2025 0.00 2,446.61BATTENFIELD, DANIEL
66762 5/23/2025 0.00 3,163.07BISE, JEFFREY L.
66763 5/23/2025 0.00 3,444.29BOUST, JASON
66764 5/23/2025 0.00 897.56CAMPBELL, SARAH L
66765 5/23/2025 0.00 2,421.12CASTREJON, EDDIE
66766 5/23/2025 0.00 3,718.75DIAZ, HENRY
66767 5/23/2025 0.00 2,631.64EDWARDS, SHAELA
66768 5/23/2025 0.00 1,937.76FRANCO, RICHARD
66769 5/23/2025 0.00 2,469.98GARCIA, FERNANDO
66770 5/23/2025 0.00 3,464.76GARZA, RAMIRO
66771 5/23/2025 0.00 2,247.54GUILLEN, ROSARIO
66772 5/23/2025 0.00 1,886.69HAZELTON, CULLEN
66773 5/23/2025 0.00 1,552.13HERNANDEZ, ANDREINA
66774 5/23/2025 0.00 2,980.38HUGHES, TOBIAS
66775 5/23/2025 0.00 2,904.49INOSTROS, JESSICA
66776 5/23/2025 0.00 3,713.63JOHNSON, JOSHUA D
66777 5/23/2025 0.00 1,699.36JONES, KIMBERLY M.
66778 5/23/2025 0.00 1,474.18MEDINA, JOSE
66779 5/23/2025 0.00 2,743.55MORALES, JESSE
Page: 2
50 05/22/2025 City of Sanger11:02AM
05/03/2025 to 05/16/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 3
Bank: dirdep - WESTAMERICA
BANK
Check # Date Employee # Name Check Amt Direct Deposit
66780 5/23/2025 0.00 1,367.36MORENO, LOUIS
A
66781 5/23/2025 0.00 1,894.61MUNOZ, BER
THA J
66782 5/23/2025 0.00 2,174.73NELSON, AMANDA M
66783 5/23/2025 0.00 2,507.18ORNELAS, BAUDELIO
66784 5/23/2025 0.00 3,170.16PACHECO, JOSE
66785 5/23/2025 0.00 1,920.20ROARK, TYLER
66786 5/23/2025 0.00 4,226.16RODRIGUEZ, JULIAN R
66787 5/23/2025 0.00 8,234.11RUBY JR., DANIEL
66788 5/23/2025 0.00 2,065.72RYAN, NICOLE
66789 5/23/2025 0.00 2,436.17SANCHEZ, KELSEY
66790 5/23/2025 0.00 2,283.88SOTO, JOSE O.
66791 5/23/2025 0.00 2,358.79THAO, MENOU A
66792 5/23/2025 0.00 3,783.97TORRES, ROBERT C
66793 5/23/2025 0.00 2,023.15TREVINO, CYNTHIA
66794 5/23/2025 0.00 1,106.33VARELA, TERRI
66795 5/23/2025 0.00 1,907.33VILLATORO, AGUSTIN
66796 5/23/2025 0.00 1,322.44WELCH, PAUL M.
66797 5/23/2025 0.00 3,271.22YAMBUPAH, ANGELA C
66798 5/23/2025 0.00 2,821.28ACOSTA, JAVIER
66799 5/23/2025 0.00 1,369.83AVALOS, JORGE
66800 5/23/2025 0.00 2,070.26BARBA CORTES, ERIKA
66801 5/23/2025 0.00 1,618.04CHOLICO, EDGAR
66802 5/23/2025 0.00 1,675.89EGGLESTON, STEVEN
66803 5/23/2025 0.00 2,219.38FLUETSCH, JOHN
66804 5/23/2025 0.00 2,781.82GONZALEZ, EDDIE
66805 5/23/2025 0.00 1,760.57GONZALEZ, EDGAR W
66806 5/23/2025 0.00 1,958.39HUERTA, PAUL
66807 5/23/2025 0.00 1,434.15IRAZOQUI, DANIEL T
66808 5/23/2025 0.00 2,694.77JASSO, GEORGE
66809 5/23/2025 0.00 1,619.94LOPEZ, ALEX
66810 5/23/2025 0.00 1,655.42LOPEZ, DIEGO
66811 5/23/2025 0.00 1,740.50MARTIN, RAYMOND
66812 5/23/2025 0.00 1,590.03MAZARIEGO, MANUEL
66813 5/23/2025 0.00 2,241.00MCDANIELS, ANTHONY
66814 5/23/2025 0.00 1,506.66ORONA, CATARINO
66815 5/23/2025 0.00 2,704.62REYES, ANTONIO P
66816 5/23/2025 0.00 2,907.73ROSALES, ESPERANZA
66817 5/23/2025 0.00 1,537.34SANTOS, WILLIAM
Page: 3
51 05/22/2025 City of Sanger11:02AM
05/03/2025 to 05/16/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 4
Bank: dirdep - WESTAMERICA
BANK
Check # Date Employee # Name Check Amt Direct Deposit
66818 5/23/2025 0.00 2,083.46WOODS, STEVE
66819
5/23/2025 0.00 679.94HERNANDEZ, KEITH
66820 5/23/2025 0.00 1,734.53ALBARRAN-PEREZ, VIANEY
66821 5/23/2025 0.00 590.23DENISTON, CAT
ALINA
66822 5/23/2025 0.00 1,642.85JUAREZ, CLARISSA
66823 5/23/2025 0.00 281.87PETRILLE, BRIANA
66824 5/23/2025 0.00 384.64TEJEDA, MARIE
66825 5/23/2025 0.00 934.95VASQUEZ, APRIL
66826 5/23/2025 0.00 2,212.73ZAMORA, JOAQUIN

0.00 282,786.58Employee Check T
otals

0.00 282,786.58Bank dirdep T
otals (123 Forms)
Page: 4
52 05/22/2025 City of Sanger11:02AM
05/03/2025 to 05/16/2025- T
ype 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 5
Bank: pybank - WESTAMERICA
BANK
Check # Date Employee # Name Check Amt Direct Deposit
60352 5/23/2025 266.00 0.00HUR

TADO, ESMERALDA
60353
5/23/2025 1,656.48 0.00IRAZOQUI, MARIO
60354 5/23/2025 1,897.80 0.00SANDOVAL, PAUL
60355 5/23/2025 1,883.80 0.00AYALA, RAMIRO
60356 5/23/2025 3,765.59 0.00SALVADOR, MICHAEL
60357 5/23/2025 1,314.29 0.00ESCOTO LOMELI, MIGUEL
60358 5/23/2025 1,670.49 0.00LADY, BERNIE
60359 5/23/2025 1,414.80 0.00MONDRAGON, JUVENAL
60360 5/23/2025 3,081.71 0.00PEREZ, SILVESTRE
60361 5/23/2025 1,398.72 0.00REYES, ALEJANDRO
60362 5/23/2025 293.33 0.00PRADO, BRANDON
18,643.01 0.00Employee Check T
otals
Bank: pybank - WEST

AMERICA BANK
Benefit Checks
Check # Date Payee # Name Check Amt Direct Deposit
60363 5/23/2025
026 98.86 0.00AFLAC
60364 5/23/2025 057 3,139.27 0.00AMERICAN FIDELITY ASSURANCE 60365
5/23/2025 012 200.00 0.00EXECUTIVE MGMT ORGANIZATION, E 60366 5/23/2025 048 320.00 0.00FRANCHISE TAX BOARD, VEHICLE R 60367 5/23/2025 041 20.00 0.00GENERAL EMPLOYEES ASSN, DUES G 60368 5/23/2025 030 300.00 0.00MID-MANAGEMENT ASSN, DUES-MM 60369 5/23/2025 008 1,924.24 0.00SANGER FIRE ASSOCIATION, DUES- 60370 5/23/2025 052 884.50 0.00SANGER FIRE ASSOCIATION, FOOD 60371 5/23/2025 010 5,904.14 0.00SANGER POLICE ASSOCIATION, DUE 60372 5/23/2025 045 1,472.52 0.00STATE DISBURSEMENT UNIT 60373 5/23/2025 007 360.57 0.00STATIONARY ENGINEERS, LOCAL 39 60374 5/23/2025 059 1,406.90 0.00TEXAS LIFE INSURANCE COMPANY 16,031.00Total 0.00
16,031.00 0.00 Payee T
otals
34,674.01 0.00Bank pybank T
otals (23 Forms)
Page: 5
53 05/22/2025 City of Sanger1
1:02AM
05/03/2025 to 05/16/2025- Type 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 6
Bank: wire -

FEDERAL T AX PAYMENT
Benefit Checks
Check # Date Payee # Name Check
Amt Direct Deposit
2114
5/23/2025 003 105,222.75 0.00WESTAMERICA BANK
2115 5/23/2025 004 16,515.55 0.00EMPLOYMENT DEVELOPMENT DEPT 2116 5/23/2025 006 1,902.23 0.00I.C.M.A RETIREMENT TRUST 457 2117 5/23/2025 054 2,722.12 0.00CALPERS 457 PLAN
126,362.65T
otal 0.00
126,362.65 0.00 Payee Totals
126,362.65 0.00Bank wire Totals (4 Forms)
Grand T
otal 161,036.66 282,786.58
443,823.24Next Step: Account Posting (AP)
Pay Period is Open (Locked)
T
otals Checks and Direct Deposit (150 Forms)
Page: 6
54 05/22/2025 City of Sanger1
1:02AM
05/03/2025 to 05/16/2025- Type 2 Cycle 26
Payroll Final Check ListpyChkLst Page: 7
Source pay period: Doc source: Bended code: Fund:

No Pending Benefit Checks
Check Total
:

Page: 7
55 Prepared by: Esperanza Rosales____ Approved by: __Nathan Olson_________________

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

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

For the Meeting of: June 27, 2025
Agenda Item No.: E-3

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and City Council
From: Esperanza Rosales, Public Works Director
Subject: Professional Service Agreement with Telstar Instruments for Replacement of Wastewater Treatment Facility SCADA System
Attachments: 1) Professional Service Agreement

CONFLICT OF INTEREST
None known.

RECOMMENDATION
Staff recommends that the City Council approve a professional service agreement with Telstar Instruments for the replacement of the SCADA system at the Wastewater Treatment Facility in the amount not to exceed $383,000 and authorize the City Manager to execute all necessary documents and to approve and execute any amendments to agreement, provided that such amendments do not increase the total agreement amount by more than 10% without further City Council approval.

EXECUTIVE SUMMARY
The existing Supervisory Control and Data Acquisition (SCADA) system at the Wastewater Treatment Facility (WWTF), integrated in the late 1990’s, is severely obsolete and is operating on borrowed time.

Its continued functionality is a critical risk to the efficient and compliant operation of the WWTF. Staff recommends entering into an agreement with Telstar Instruments for the replacement of this critical infrastructure. Telstar Instruments is the preferred integrator due to their extensive familiarity with the current WWTF system and their successful integration of the City’s water system SCADA. 56 BACKGROUND
The Wastewater Treatment Facility’s SCADA system is a vital component of its operations, providing real-time monitoring and control of various processes, including pumps, valves, flow rates, and treatment parameters. This system ensures the Wastewater Treatment Facility operates efficiently, meets regulatory compliance standards, and protects public health and the environment.

The current SCADA system was integrated in the late 1990’s. In technological terms, this represents a significant obsolescence. Spare parts are increasingly difficult, if not impossible to procure, and unable to fully obtain technical support. This situation places the Wastewater Treatment Facility at significant risk of system failure, which could lead to operational disruptions, potential compliance violations, and increased maintenance costs due to emergency repairs. Time is of the essence to replace this ageing infrastructure and the replacement is no longer a matter of convenience but an urgent operational need.

The need to upgrade the SCADA system is part of the findings for continuing the Declaration of Emergency regarding the Wastewater Treatment Facility. An upgraded SCADA system will provide:
• Enhanced Reliability and Stability: Reduce the risk of system failures and ensure continuous plant operation.
• Improved Efficiency: Optimized control logic and real-time data will lead to more efficient energy consumption and chemical unsafe.
• Regulatory Compliance: New system will improve data logging and reporting capabilities, essential for meeting state and federal environmental regulations. • Increased Data Accessibility and Analytics: Better insight into plant performance, enabling proactive maintenance and operational adjustments.
• Cybersecurity Enhancements: Modern SCADA systems incorporate advanced security features to protect against cyber threats.
• Availability of Parts and Support: Ensures long-term operability and reduces future maintenance disruptions.

Staff has engaged in preliminary discussions with Telstar Instruments to develop a scope of work and a cost estimate for the project. The replacement of the SCADA system is an urgent priority for the City.

The current System’s obsolescence poses an unacceptable risk to operation, compliance, and public health.

EASON FOR RECOMMENDATION
Telstar Instruments has been identified as the preferred integrator for this critical project due to their familiarity with existing Wastewater Treatment Facility system. They have historical knowledge of the current system, which will significantly reduce the time and cost associated with system assessment and transition. Their understanding of the WWTF unique operational needs will ensure smoother and quicker integration. Furthermore, Telstar Instruments successfully integrated the City’s water system SCADA.

This demonstrated track record within the City provides confidence in their ability to deliver a complex and critical infrastructure project on time and within the budgeted appropriation.

ISCAL IMPACT
57 The estimated cost for the replacement of the SCADA system is $383,000. Funding for this project will come from the Sewer Enterprise Fund and this project is included in the upcoming 2026 Fiscal Year budget under account number 621-070-501-8321.

ALTERNATIVES

1. Do not approve the agreement. This alternative is not recommended. Deferring this critical replacement project would expose the City to significant operational risks, potential regulatory fines, and increased costs associated with emergency repairs or catastrophic system failure. As noted in the Staff Report and Resolution regarding Declaration of Emergency regarding the Waste Water Treatment Facility, there is an urgent need to update this SCADA system.

2. Initiate a formal RFP process, while typically a standard practice, given Telstar Instruments’ unique familiarity with our existing system and their successful past performance with the City, seeking additional bids may incur additional time and cost without significant benefit, delaying a critical replacement.

CTIONS FOLLOWING APPROVAL
City Manager will proceed to execute the agreement with Telstar Instruments, including any necessary documents and future amendments.
58 ATTACHMENT 1
59

Page 1 of 6 ends

SERVICE PROVIDER AGREEMENT BETWEEN THE CITY OF SANGER

AND TELSTAR INSTRUMENTS
TH
IS AGREEMENT is made on June 27, 2025, by and between the CITY OF SANGER , a municipal corporation of the State of California, ( “City”) and Telstar Instruments (“Service Provider”).

RE
CITALS
A. T
he City is in need of Supervisory Control and Data Acquisition (SCADA) system at the Wastewater Treatment Facility (WWTF). Telstar Instruments is the preferred integrator due to their extensive familiarity with the current WWTP system and with successful integration of the City’s water system SCADA.

B. S
ervice Provider submitted a quote and represents and warrants that it has the experience and qualifications to provide services under this Agreement.

C. A
fter review and consideration, City desires to enter a contract with Service Provider to provide said services.

REEMENT
NOW
, THEREFORE, the parties incorporate the foregoing recitals and agree as follows:

1. S
ervices. Service Provider agrees to perform the services herein set forth at the compensation and upon the terms and conditions herein expressed, and Service Provider hereby agrees to perform such services for said compensation, and upon said terms and conditions City hereby authorizes Service Provider to commence work on July 1, 2025.

2. O
bligations, duties and responsibilities of Service Provider. It shall be the duty, obligation and responsibility of the Service Provider, in a skilled and professional manner, to perform, furnish and supply to the City the services and supplies in accordance with the service requirements set forth in EXHIBIT A titled “Scope of Work” attached hereto and incorporated by reference.

3. Compensation.

A. P
ayment. Service Provider shall provide monthly invoices to the City for Services completed. Compensation shall be made for Services identified in the invoice that the City in its sole discretion, concludes has been satisfactorily performed. Payment shall be made within thirty (30) calendar days of receipt of each invoice unless the City notifies the Service Provider that a dispute as to the invoice exists. Compensation for this Agreement shall not exceed $ 383,000 Three-hundred eighty three thousand dollars.

B. P
ayment Limited to Satisfactory Services. Payments to Service Provider by City shall not excuse Service Provider from its obligation to replace unsatisfactory deliverables, including equipment, components, materials, or services even if the 60

Page 2 of 6 ends

unsatisfactory character of such deliverables, equipment, components, materials, or Services may not have been apparent or detected at the time such payment was made.

Deliverables, equipment, components, materials, and services that do not conform to the requirements of this Agreement may be rejected by City and in such case must be replaced by Service Provider without delay at no cost to the City.

C. Withhold Payments . If Service Provider fails to provide Services in accordance with Service Provider’s obligation under this Agreement, the City may withhold any and all payments due Service Provider until such failure to perform is cured, and Service Provider shall not stop work as a result of the City’s withholding of payments as provided herein.

D. Audit and Inspection of Records. Service Provider agrees to maintain and make available to the City, during regular business hours, accurate books and accounting records relating to its Services. Service Provider will permit City to audit, examine and make excerpts and transcripts from such books and records, and to make audits of all invoices, materials, payrolls, records or personnel and other data related to all other matters covered by this Agreement, whether funded in whole or in part under this Agre ement.

Service Provider shall maintain such data and records in an accessible location and condition for a period of not fewer than five years after final payment under this Agreement or until after final audit has been resolved, whichever is later. The State of California or any Federal agency having an interest in the subject matter of this Agreement shall have the same rights as conferred upon City by this Section. Service Provider shall include the same audit and inspection rights and record retention requirements in all subcontracts.

4. Effective Date and Term of Agreement. This Agreement shall be effective on July 1, 2025, and shall continue in full force and effect through June 30, 2025 unless otherwise terminated by one of the parties pursuant to Section 7 of this Agreement.

5. Independent Contractor . In the furnishing of the services provided herein, the Service Provider is acting as an independent contractor and not as an employee of the City. Service Provider acknowledges and agrees that at all times, Service Provider or any agent or employee of Service Provider shall be deemed at all times to be an independent contractor and is wholly responsible for the manner in which it performs the services and work requested by City under this Agreement. Service Provider, its agents, and employees will not represent or hold themselves out to be employees of the City at any time. Service Provider or any agent or employee of Service Provider shall not have employee status with City, not be entitled to participate in any plans, arrangements, or distributions by City pertaining to or in connection with any retirement, health or other benefits that City may offer its employees. Service Provider or any agent or employee of Service Provider is liable for the acts and omissions of itself, its employees, and its agents. Service Provider shall be responsible for all obligations and payments, whether imposed by federal, state, or local laws, including, but not limited to, FICA, income tax withholdings, unemployment compensation, insurance, and other similar responsibilities related to Service Provider’s performing services and work, or any agent or employee of Service Provider providing same.

Nothing in this Agreement shall be construed as creating an em ployment or agency relationship between City and Service Provider or any agent or employee of Service Provider. Any terms in this Agreement referring to direction from City shall be construed as providing for direction as to 61

Page 3 of 6 ends

policy and the result of Service Provider’s work only, and not as to the means by which such a result is obtained. City does not retain the right to control the means or the method by which Service Provider performs work under this Agreement

6. Insurance and Indemnity.

6.1. Indemnification and Waivers . Service Provider shall indemnify, defend, and hold harmless the City, its officers, employees, agents and volunteers (“City indemnitees”), from and against any and all causes of action, claims, liabilities, obligations, judgments, or damages, including reasonable legal counsels’ fees and costs of litigation (“claims”), arising out of the Service Provider’s performance of its obligations under this agreement or out of the operations conducted by Service Provider, except for such loss or damage arising from the sole negligence or willful misconduct of the City. In the event the City indemnitees are made a party to any action, lawsuit, or other adversarial proceeding arising from Service Provider’s performance of this agreement, the Service Provider shall provide a defense to the City indemnitees, or at the City’s option, reimburse the City indemnitees their costs of defense, including reasonable legal counsels’ fees, incurred in defense of such claims.

6.2. Insurance . During the term of this Agreement, Service Provider shall maintain, keep in force and pay all premiums required to maintain and keep in force liability and property damage insurance. The limits of such policy shall be as required by the City of Sanger. A copy of the City’s requirements for such insurance coverage is attached hereto as EXHIBIT B.

7. Termination.

7.1 This Agreement may be terminated at any time by either party upon fifteen (15) calendar days written notice. In the event the Agreement is terminated by either party, Service Provider shall be compensated for services performed to the date of termination based upon the compensation rates and subject to the maximum amounts payable agreed to together with such additional services performed after termination which are authorized in writing by the City representative to wind up the work performed to date of termination.

7.2 City may immediately suspend or terminate this Agreement in whole or in part by written notice where, if in the determination of City, there is:

a. An illegal use of funds by Service Provider;
b. A failure by Service Provider to comply with any material term of this Agreement;
c. A substantially incorrect or incomplete report submitted by Service Provider to City.

In no event shall any payment by City or acceptance by Service Provider constitute a waiver by such party of any breach of this Agreement or any default which may then exist on the part of either party. Neither shall such payment impair or prejudice any remedy available to either party with respect to such breach or default. City shall have the right to 62

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demand of Service Provider the repayment to City of any funds disbursed to Service Provider under this Agreement which, as determined by the appropriate court or arbitrator, were not expended in accordance with the terms of this Agreement.

All notices shall be mailed to the City:

City of Sanger
Public Works
1700 7
th Street
Sanger, CA 93657

To Service Provider:

Telstar Instruments
4017 Vista Park Ct
Sacramento, CA 95834

8. Compliance with Laws.

8.1 Laws Incorporated by Reference. Service Provider will comply with all applicable federal, state, and local laws in performing this Agreement. The full text of the laws listed in this Section, including enforcement and penalty provisions, are incorporated by reference into this Agreement. Service Provider represents and warrants to the City that it has and will keep in effect during the term of this Agreement all licenses (including but not limited to, the City Sanger business license), permits, and approval of whatever nature which are legally required to perform Service Provider’s services.

8.2 Prevailing Wages. Service Provider shall comply with State of California prevailing wages laws.

8.3 Conflict of Interest. By executing this Agreement, Service Provider certifies that it does not know of any fact which constitutes a violation of Title 9, Chapter 7 of the California Government Code (Section 87100 et seq.), or Title 1, Division 4, Chapter 1, Article 4 of the California Government Code (Section 1090 et seq.), and further agrees promptly to notify the City if it becomes aware of any such fact during the term of this Agreement.

8.4 Proprietary Information. In the performance of Services, Service Provider may have access to City’s proprietary or confidential information, the disclosure of which to third parties may damage City. If City discloses proprietary or confidential information to Service Provider, such information must be held by Service Provider in confidence and used only in performing the Agreement. Service Provider shall exercise the same standard of care to protect such information as a reasonably prudent Service Provider would use to protect its own proprietary or confidential information.

8.5 Nondiscrimination Requirements. Service Provider shall comply with all state and federal laws in the administration of this Agreement. 63

Page 5 of 6 ends

8.6 Alcohol and Drug-Free Workplace. City reserves the right to deny access to, or require Service Provider to remove from, City facilities personnel of any Service Provider or subcontractor who City has reasonable grounds to believe has engaged in alcohol abuse or illegal drug activity which in any way impairs City’s ability to maintain safe work facilities or to protect the health and well -being of City employees and the general public. City shall have the right of final approval for the entry or re -entry of any such person previously denied access to, or removed from, City faci lities. Illegal drug activity means possessing, furnishing, selling, offering, purchasing, using or being under the influence of illegal drugs or other controlled substances for which the individual lacks a valid prescription. Alcohol abuse means possessing, furnishing, selling, offering, or using alcoholic beverages, or being under the influence of alcohol.

8.7 Public Records Act. Contractor acknowledges that this Agreement and all records related to its formation, Contractor’s performance of services, and City’s payment are subject to the California Public Records Act, (California Government Code §6250 et seq.). Such records are subject to public inspection and copying unless exempt from disclosure under federal, state, or local law.

9. GENERAL PROVISIONS

9.1 Notices. All notices and communications from the Service Provider shall be to Public Works Operations Manager. All written notices shall be provided and addressed as indicated above.

9.2 Assignment. Neither the City nor the Service Provider will assign its interest in this Agreement without the written consent of the other.

9.3 Entire Agreement. This contract sets forth the entire Agreement between the parties and supersedes all other oral or written provisions. Any changes to this Agreement requested by either City or Service Provider may only be affected if mutually agreed upon in writing by duly authorized representatives of the parties hereto. This Agreement shall not be modified or amended or any rights of a party to it waived except by such a writing.

9.4 Attorney’s Fees. In the event that any action is brought to enforce the terms of this Agreement, the party found by the court to be in default agrees to pay reasonable attorney’s fees to the successful party in an amount to be fixed by the Court.

9.5 Governing Law. The laws of the State of California shall govern the rights and obligations of the parties under this Agreement, including the interpretation of the Agreement. If any part of the Agreement is adjudged to be invalid or unenforceable, such invalidity shall not affect the full force and effect of the remainder of the Agreement.

10. Governing Law, Jurisdiction, Venue . The formation, interpretation, and performance of this Agreement shall be governed by the laws of the State of California. Venue for all litigation relative to the formation, interpretation, and performance of this Agreement shall be 64

Page 6 of 6 ends

in the County of Fresno.

11. Waiver. In the event that either party waives any breach of this Agreement, such waiver shall not constitute a waiver of any other or succeeding breach of this Agreement, whether of the same or any other term, condition, or obligation.

12. Severability. Should the application of any provision of this Agreement to any particular facts or circumstances be found by a court of competent jurisdiction to be invalid or unenforceable, then (a) the validity of other provisions of this Agreement shall not be affected or impaired thereby, and (b) such provision shall be enforced to the maximum extent possible so as to the effect the intent of the parties and shall be reformed without further action by the parties to the extent necessary to make such provision valid and enforceable.

13. Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same agreement. This Agreement shall be effective upon transmission by any Party to the other parties of a fully signed facsimile copy of the Agreement after the formal approval by the governing body of the City. In case of any conflict, the counterpart maintained by the City shall be deemed to be determinative.

IN WITNESS WHEREOF, the parties hereto have executed this Agreement.

CITY OF SANGER SERVICE PROVIDER

By: _______________________________ By: _______________________________ Nathan Olson, City Manager

Date: _____________________________ Date: _____________________________

ATTEST:

By: _______________________________
City Clerk

APPROVED AS TO FORM:

By: _______________________________
City Attorney

65 Ex. A – Page 1 of 3

EXHIBIT A
Scope of Work

66 Ex. A – Page 2 of 3

67 Ex. A – Page 3 of 3

68 Ex. B – Page 1 of 2

EXHIBIT B
Insurance Requirements for Contractors

Without limiting Contractor’s indemnification of City, and prior to commencement of Work, Contractor shall obtain, provide, and continuously maintain at its own expense during the term of the Agreement, and shall require any and all Subcontractors and Subconsultants of every Tier to obtain and maintain, policies of insurance of the type and amounts described below and in form satisfactory to the City.

Minimum Scope and Limits of Insurance

Contractor shall maintain limits no less than:
 $2,000,000 General Liability (including operations, products and completed operations) per occurrence, $4,000,000 general aggregate, for bodily injury, personal injury and property damage, including without limitation, blanket contractual liability. Coverage shall be at least as broad as Insurance Services Office (ISO) Commercial General Liability coverage form CG 00

01.General liability policies shall be endorsed using ISO forms CG 20 10 and CG 20 37 to provide that the City and its officers, officials, employees and agents shall be additional insureds under such policies.
 $2,000,000 Automobile Liability combined single limit per accident for bodily injury or property damage at least as broad as ISO Form CA 00 01 for all activities of Contractor arising out of or in connection with Work to be performed under this Agreement, including coverage for any owned, hired, non-owned or rented vehicles. Automobile Liability policies shall be endorsed to provide that the City and its officers, officials, employees and agents shall be additional insureds under such policies.
 Worker’s Compensation as required by the State of California and $1,000,000 Employer’s Liability per accident for bodily injury or disease. Contractor shall submit to the City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of the City, it’s officers, agents, employees, and volunteers.

Maintenance of Coverage
Contractor shall procure and maintain, for the duration of the contract, insurance against claims for injuries to persons or damages to property, which may arise from or in connection with the performance of the Work hereunder by Contractor, his agents, representatives, employees, subcontractors or subconsultants as specified in this Agreement.

Proof of Insurance
Contractor shall provide to the City certificates of insurance and endorsements, as required, as evidence of the insurance coverage required herein, along with a waiver of subrogation endorsement for workers’ compensation. Insurance certificates and endors ements must be approved by the City prior to commencement of performance. Current evidence of insurance shall be kept on file with the City at all times during the term of this Agreement. Agency reserves the right to require complete, certified copies of all required insurance policies, at any time.

Acceptable Insurers
All insurance policies shall be issued by an insurance company currently authorized by the Insurance commissioner to transact business of insurance in the State of California, with an 69 Ex. B – Page 2 of 2
assigned policyholders’ Rating of A - (or higher) and a Financial Size Category Class VII (or larger), in accordance with the latest edition of Best’s Key Rating Guide.

Waiver of Subrogation
All insurance coverage maintained or procured pursuant to this agreement shall be endorsed to waive subrogation against the City, its elected or appointed officers, agents, officials, employees, and volunteers, or shall specifically allow Contractor, or others providing insurance evidence in compliance with these specifications, to waive their right of recovery prior to a loss. Contractor hereby waives its own right of recovery against the City and shall require similar written express waivers and insurance clauses from each of its subconsultants or subcontractors.

Enforcement of Contract Provisions (non estoppel)
Contractor acknowledges and agrees that any actual or alleged failure on the part of the Agency to inform Contractor of non-compliance with any requirement imposes no additional obligations on the City, nor does it waive any rights hereunder.

Specifications not Limiting
Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only as it pertains to a given issue and is not intended by any party or insured to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. If Contractor maintains higher limits than the minimums required above, the entity shall be entitled to coverage at the higher limits maintained by Contractor.

Notice of Cancellation
Contractor agrees to oblige its insurance agent or broker and insurers to provide to the City with thirty (30) calendar days notice of cancellation (except for nonpayment for which ten (10) calendar days notice is required) or nonrenewal of coverage for each required coverage.

Self-insured Retentions
Any self-insured retentions must be declared to and approved by the City. The City reserves the right to require that self -insured retentions be eliminated, lowered or replaced by a deductible.

Self-insurance will not be considered to comply with these specifications unless approved by the City’s Risk Manager.

Timely Notice of Claims
Contractor shall give the City prompt and timely notice of claims made or suits instituted that arise out of or result from Contractor’s performance under this Agreement, and that involve or may involve coverage under any of the required liability policies.

Additional Insurance
Contractor shall also procure and maintain, at its own cost and expense, any additional kinds of insurance, which in its own judgement may be necessary for its proper protection and prosecution of the Work.

70 Prepared by: Raymond Martin____ Approved by: _Esperanza Rosales_________________

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

For the Meeting of: June 27, 2025
Agenda Item No.: E-4

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and City Council
From: Raymond Martin, Management Analyst
Subject: Letter of Support Authorizing the County of Fresno to submit CalRecycle Application on Behalf of the City of Sanger
Attachments: 1) Letter of Support
CONFLICT OF INTEREST:

None known.

RECOMMENDATION
That the City Council authorize the City Manager to sign a Letter of Support authorizing the County of Fresno to submit CalRecycle grant application for the Used Oil Payment Program 16 (OPP16) on behalf of the City of Sanger.

EXECUTIVE SUMMARY
The County of Fresno submits an annual grant application to the Department of Resources Recycling and Recovery (CalRecycle) for the Used Oil Payment Program (OPP). The County administers, acting as the lead agency, and solicit up to 14 regional cities to be included in the program.

ACKGROUND
The County of Fresno applies and receives the CalRecycle OPP grant annually. The County reaches out to the cities located within Fresno County and includes them in the application to assure that the region has a viable used oil collection and recycling program. The Collection program includes funding for collection centers such as O’Reilly Auto Parts and AutoZone in Sanger and also implementing various educational programs and events.
71 REASON FOR RECOMMENDATION
The City of Sanger benefits from this program as the grant funds are used locally to fund oil collection at businesses such as O’Reilly Auto Parts and AutoZone, allowing the residents to recycle oil for free.

FISCAL IMPACT
The program is fully grant funded.

ACTIONS FOLLOWING APPROVAL
City staff will continue to work collaboratively with the County of Fresno to implement recycling programs and search for other grant opportunities that leverage the County’s size and strength.

72 ATTACHMENT 1

73 June 27, 2025

Department of Resources Recycling and Recovery (CalRecycle) 1001 “I” Street
P.O. Box 4025
Sacramento, CA 95812-4025

Dear CalRecycle:

RE: Letter of Authorization for Oil Payment Program, Cycle 16 (OPP16)

I am the City Manager for the City of Sanger. The City Council has authorized me submit this Letter of Authorization which will contractually bind the City of Sanger. Pursuant to this authority, this Letter of Authorization authorizes the County of Fresno to submit a regional application and to act as Lead Agency on behalf of the City of Sanger. The County of Fresno is hereby authorized to execute all documents necessary to implement the project and secure payment under the OPP16 program. This authorization is and shall remain effective until the end of the OPP16 performance period, which is June 30, 2027.

Sincerely,

Nathan Olson
City Manager
City of Sanger
(559) 876-6300 ext. 1700

74 Prepared by: Raymond Martin____ Approved by: _____________________ 01236.0101/1042682.1
REVIEW: City Manager: _NCO_____ Finance: _______ City Attorney: ______ TYPE OF ITEM: COUNCIL ACTION: APPROVED DENIED NO ACTION _X__ Consent
____ Info Item
_X__ Action Item
____ Department Report
____ Redevelopment Agency

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

For the Meeting of: June 27, 2025
Agenda Item No.: E-5

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and City Council M embers
From: Nathan Olson, City Manager
Subject: Receipt of Update on Emergency Repairs at Wastewater Treatment Plant Pursuant to Resolution No. 2025-35 and Request to Continue Declaration of Emergency
Attachments:

1. Resolution No. 2025-43 and Resolution No. 2025-35

2. Resolution No. 2025-44 and Budget Amendment
CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

Staff recommends that the City Council

1. Receive Report from City Manager Regarding Emergency Repairs at Wastewater Treatment Plant per Resolution No. 2025-35 and adopt Resolution 2025-43 Continuing the Declaration of Emergency.

2. Adopt Resolution No. 2025-44, approving a Budget Amendment for the 2024/25 fiscal year appropriating funding in the amount of $550,000 for the Wastewater Treatment Facility Emergency Repairs.

EXECUTIVE SUMMARY:

The purpose of this staff report is to provide an updated status on the emergency repairs initiated under the Determination of Emergency to address the Sanger Domestic/Industrial Wastewater Treatment Facility (WWTF). This report summarizes the progress made, challenges encountered, and financial implications of the ongoing repair efforts. Based on the status and projected needs, it is recommended to continue with emergency actions under Resolution No. 2025-35 to ensure timely and effective completion of the repairs.

Reports on actions taken and status of the emergency will continue to be made at each regular meeting of the City Council.

75 BACKGROUND:

• July 18, 2024: City Manager Nathan Olson (as the Director of Emergency Services) declared an emergency at the Sanger Domestic/Industrial Wastewater Treatment Facility, requiring emergency repairs. Immediate emergency repairs were identified for the WWTF Digester, the Industrial/Domestic Headworks, and WWTF Bypass Pump. Reference Resolution 2024-48.
• August 2024: Repairs commenced, starting with the cleaning of the Digester, followed by work on the Industrial Headworks. The Digester was cleaned out, and its valves were replaced. • November 21, 2024: City Council reviewed and ratified agreements with Rockeez and VIS for work on the Industrial Headworks and cross-contamination emergency repairs. A new bypass pump was installed during this time to correct cross-contamination issues after the thickening clarifier. • December 2024: Repairs on the Industrial Headworks were completed, including epoxy coating, installation of a new line, concrete pit repairs, and valve replacements. Work immediately began on the Domestic Headworks.
• Early 2025: Domestic Headworks received attention due to debris buildup caused by a malfunctioning Bar Screen. The Bar Screen was under warranty; parts were ordered and fixed. • January 16, 2025 : City Council renewed the proclamation of emergency to address additional contracts required for completing emergency repairs. This renewal emphasized the necessity for continued immediate repairs without formal competitive requirements. Reference Resolution 2025-03. • March 20, 2025: City Council reviewed and ratified the agreement with Rockeez for Domestic Headworks repairs. Work began on the Primary Effluent Pump Chambers related to the clarifiers. • April 17, 2025: City Council renewed the proclamation of emergency to address additional contracts required for completing emergency repairs. This renewal emphasized the necessity for continued immediate repairs without formal competitive requirements. Reference Resolution 2025-28. • April 17, 2025: Work on the Primary Effluent Pump Chambers was completed in early April. City Council reviewed and ratified the agreement with Rockeez for the Primary Effluent Pump Chambers. Reference Resolution 2025-29.
• May 15, 2025: City Council renewed the proclamation of emergency to address additional contracts required for completing emergency repairs. This renewal emphasized the necessity for continued immediate repairs without formal competitive requirements. Reference Resolution 2025-35. • May 2025: Clarifiers are being prepped for their extensive rehab and epoxy coatings. Distribution box #7 was rehabbed and epoxied.
• Ongoing: Remaining tasks include cleaning, inspecting, repairing, and applying new epoxy to anaerobic digester, clarifiers and the thickener, inspecting, repairing, and replacing the decayed lines leading from Headworks as well as refurbishing.

Bids have been received and are being reviewed to replace the centrifuge storage tank related to the anaerobic digester.

REASON FOR RECOMMENDATION:

These emergency repairs are critical to ensure the protection of health, safety, and welfare of City residents and to protect the Wastewater Treatment Facilities. Currently, the Digester still requires inspection and repairs.

The City’s Domestic and Industrial Wastewater Treatment Plant are undergoing critical maintenance.

Public Works staff secured quotes from Packaging Pro Tech Inc. DBA Rockeez Engineering for emergency 76 projects. An integral part of the Emergency Determination made on January 16, 2025, was to allow the City Manager to proceed with making certain necessary and immediate repairs without delay. The City retained the services of Rockeez to perform the repairs. The facility required urgent repairs, including:

• Rehabilitation of distribution box #7 and installation of epoxy for protection $ 80,000 • Repairs and epoxy application for the #2 Clarifier $ 470,000 • Repair and epoxy application for Domestic Headworks $ 500,000

The existing SCADA system at the wastewater treatment facility does not meet current regulatory requirements and poses a risk to operational integrity. Upgrading the system is imperative to ensure compliance with mandated environmental and safety standards. Given its critical role in monitoring and controlling treatment processes, the outdated SCADA infrastructure threatens real-time responsiveness to potential failures, which could lead to environmental hazards and violations. To prevent operational disruptions and ensure compliance, the SCADA upgrade must be completed, professional services contract for upgrade to follow at the subsequent council meeting.

FISCAL IMPACT:

The exact fiscal impact is not always fully known as the work is being performed on a Time and Material basis due to the time sensitivity, but the estimated cost for the repair and rehab of the Distribution Box #7, #2 Clarifier, and the Domestic Headworks is approximately $ 1,050,000, which exceeds the initially allocated budget for wastewater operations. To address this, we propose a budget amendment to appropriate additional funds:

• 621-070-501-7900 WWTF – Projects $ 80,000
• 621-070-501-7808 Clarifier #2 Rehab $ 470,000
• 621-070-501-7806 Headworks Domestic $ 250,000

Staff will provide an updated budget for the project at further upcoming Council meetings. Any additional costs for more repairs and materials will be brought back to City Council and addressed appropriately. The costs will be funded from Sewer Enterprise funds.

ALTERNATIVES:

No recommended alternatives. Until all repairs and maintenance are done, the Wastewater Treatment Plant remains non-compliant.

ACTIONS FOLLOWING APPROVAL:

Per the Resolution, Staff will provide Council updates and seek ratification of any contracts at those meetings. 77 ATTACHMENT 1

78 RESOLUTION NO. 2025-43

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER CONTINUING

THE DECLARATION PROCLAIMING THE EXISTENCE OF A LOCAL EMERGENCY

REGARDING THE SANGER DOMESTIC WASTEWATER TREATMENT FACILITY

AND THE INDUSTRIAL WASTEWATER TREATMENT FACILITY

WHEREAS, the City of Sanger operates the Sanger Domestic Wastewater Treatment Facility and the Industrial Wastewater Treatment Facility (hereafter “Domestic and Industrial Wastewater Facilities”; and

WHEREAS, the City Manager to serve as the Director of Emergency Services issued a proclamation of local emergency for emergency repairs, which included (but is not limited to) the following: Digester repairs as needed after inspection; repairs as needed to the domestic headworks including epoxy coating to headwork; draining and inspection of all clarifiers; as well as repairing mechanical components and epoxy coating to clarifiers, and inspecting, repairing, and replacing the decayed lines leading from Headworks as well as refurbishing.; and

WHEREAS, the City Council approved and renewed the Director of Emergency Services’ determination on May 15, 2025, pursuant to Resolution No. 2025-35; and

WHEREAS, the City Council has regularly received reports regarding the emergency and reviewed the need for continuing the local emergency and intended for the same; and

WHEREAS, the the City Manager requests that the City Council continue the declaration of a state of local emergency for the City as impacts regarding emergency repairs to the wastewater treatment facility continue to be evaluated, repaired, and or mitigated; and

WHEREAS, the existing SCADA system at the wastewater treatment facility does not meet current regulatory requirements and poses a risk to operational integrity and upgrading the system is imperative to ensure compliance with mandated environmental and safety standards. The SCADA system has a critical role in monitoring and controlling treatment processes and the outdated SCADA infrastructure threatens real -time responsiveness to potential failures, which could lead to environmental hazards and violations. To prevent operational disruptions and ensure compliance, the SCADA upgrade must be completed, professional services contract for upgrade to follow at the subsequent council meeting; and

WHEREAS, in addition to the SCADA system needs, the status of the needed repairs include cleaning, inspecting, repairing, and applying new epoxy to anaerobic digester, clarifiers and the thickener, inspecting, repairing, and replacing the decayed lines leading from Headworks as well as refurbishing; and

WHEREAS, there is a need to continue the emergency for purposes of procurement to ensure the City is able to procure the necessary equipment, services, and supplies for those purposes, without giving notice for bids to let contracts.

79 WHEREAS, the City Council desires to continue the duration of the declaration of emergency as there is a need for the same as set forth above.

NOW, THEREFORE the City Council resolves as follows:

Section 1. The recitals herein are incorporated herein by reference.

Section 2. The City Council has reviewed the need for continuing the local emergency and finds that the state of emergency conditions related to the Domestic and Industrial Wastewater Facilities are ongoing and are recognized as an imminent threat to our citizens. In accordance with Public Contracts Code Section 22050 and Sanger City Code Section 2-206 (h), the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property. As such, the City Council extends and continues the declaration of a local emergency regarding the Domestic Wastewater Treatment Facility and the Industrial Wastewater Treatment Facility.

Section 3. T he emergency will not permit a delay resulting from a competitive solicitation for bids, and that the action is necessary to respond to the emergency.

Section 4. Per Public Contract Code Section 22050 (c ) (1) the City Council shall review the emergency action at its next regularly scheduled meeting and at every regularly scheduled meeting thereafter until the action is terminated.

Section 5. This Resolution shall become effective upon adoption.

The foregoing Resolution was considered by the City Council for the City of Sanger at a 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

80 RESOLUTION NO. 2025-35

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER CONTINUING

THE DECLARATION PROCLAIMING THE EXISTENCE OF A LOCAL EMERGENCY

REGARDING THE SANGER DOMESTIC WASTEWATER TREATMENT FACILITY

AND THE INDUSTRIAL WASTEWATER TREATMENT FACILITY

WHEREAS, the City Council approved and renewed the Director of Emergency Services’ determination on April 17, 2025, pursuant to Resolution No. 2025-28; and

WHEREAS, the City Council has regularly received reports regarding the emergency and reviewed the need for continuing the local emergency and intended for the same; and

WHEREAS, the Director of Emergency Services requests that the City Council continue the declaration of a state of local emergency for the City as impacts regarding emergency repairs to the wastewater treatment facility continue to be evaluated, repaired, and or mitigated; and

WHEREAS, the City Council desires to continue the duration of the declaration of emergency as there is a need for the same.

NOW, THEREFORE the City Council resolves as follows:

Section 1. The recitals herein are incorporated herein by reference.

Section 3. City Staff are directed to return this item for Council review to determine status and the need for continuing the local emergency at least once every 60 days until the City Council terminates the local emergency.

Section 4. This Resolution shall become effective upon adoption.

81 82

ATTACHMENT 2

83 RESOLUTION NO. 2025-44

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER APPROVING A 2024-2025 FISCAL YEAR BUDGET AMENDMENT FOR PUBLIC WORKS WASTEWATER

TREAMENT FACILTY REPAIRS
WHERAS, the City of Sanger Annual budget requires amendments to adjust the estimated revenues and appropriations to reflect the City’s financial plan; and WHEREAS, the annual budget contains the estimated revenue and appropriations necessary to implement the City Council’s policies, goals and objectives; and WHEREAS, during the fiscal year, unforeseen circumstances, changed economic conditions or spending priorities may require budget adjustments; and WHEREAS, the City Council of the City of Sanger does hereby find that it would be in the best interest of the City to revise the estimated appropriations; and WHEREAS, budget amendment appropriating funds in the following amounts:
$ 250,000 to account 621-070-501-7806 Headworks – Domestic $ 80,000 to account 621-070-501-7900 WWTF – Projects
$ 470,000 to account 621-070-501-7808 Clarifier #2 Rehab is necessary to cover the cost of Wastewater Treatment Facility Repairs.

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

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

2. The Council approves the amendment to the Annual Budget as set forth in Exhibit “A” for Revenue Adjustments and Appropriation Adjustments which is attached hereto and incorporated herein by reference.

3. The Assistant City Manager / Administrative Services Director or their designated staff is hereby authorized and directed to record the appropriate accounting entries.

4. This resolution is effective upon adoption.
***************
The foregoing Resolution was considered by the City Council for the City of Sanger, California, at a regular meeting of said Council on the 27
th day of June 2025, and adopted by the following vote:

AYES:

NOES:

ABSTAIN (RECUSAL):

ABSENT:

ATTEST:

Lina Martinez, Executive Assistant
84 EXHIBIT "A"
City of Sanger Accounting Use Only
Fiscal Impact of Proposed Resolution and Budget Adjustment Number:

Budget Adjustment approved by Council
Resolution Number: 2025 - ______
Date: June 27, 2025
Reason for change in appropriation: Wastewater Treatment Facility Emergency Repairs Estimated Additional Appropriations:

Fund Dept. Prgm Object Appropriation
Fund Name No. No. No. No. Amount
WWTF – Projects 621 070 501 7900 80,000.00$
Clarifier #2 Rehab 621 070 501 7808 470,000.00$
Headworks - Domestic 621 070 501 7806 250,000.00$
Total Requested Appropriation: 800,000.00$
Current 2024-2025 Appropriation: -$
Adjusted Total Appropriation: 800,000.00$
Estimated Revenues Available:

Fund Dept. Prgm Object Est. Revenue
Fund Name No. No. No. No. Amount
Total Estimated Additional Revenue: -$
Current 2024-2025 Estimated Revenue:

Adjusted Total Estimated Revenue:

Signature ______________________________________________________________ Date: ___________________ Director's Signature ________________________________________________ Date: ___________________ Admin Svs Director's Signature _____________________________________________________ Date: ___________________ 85 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-1

CITY OF SANGER

REPORT TO THE CITY COUNCIL

To: Mayor and Councilmembers
From: Michelle Speer, Assistant City Manager
Subject: Continued Public Hearing on City of Sanger Operating and Capital Improvement Budget for Fiscal Year 2025-2026
Attachments:
• Resolution Approving City Operating/Capital Budget (which includes the Measure S (R) Fiscal Year 2025-2026 Expenditure Plan)
• Resolution Establishing Appropriations Limits
• Resolution Authorizing Full-Time and Part-Time Positions • Resolution Adopting the Master Salary Tables
• Resolution Amending the use of ARPA funding
• Resolution Amending the Council designated 800K projects.

CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the City Council conduct the public hearing, close the public hearing, deliberate and adopt the following resolutions:

1. Resolution No. 2025-45 Approving the City Operating Budget and City Capital Improve ment Budget for Fiscal Year 2025-2026 and the Measure S (R) Expenditure Plan.

2. Resolution No. 2025-46 Establishing the Appropriations Limit for Fiscal Year 2025-2026.

3. Resolution No. 2025-47 Authorizing Regular Full-Time and Regular Part-Time positions in the City service effective July 1, 2025, in accordance with the operating budget for Fiscal Year 2025- 2026.

4. Resolution No. 2025-48 Adopting Master Salary Tables for all employees for Fiscal Year 2025- 2026.

5. Resolution No. 2025-49 Amending the use of ARPA funding

6. Resolution No. 2025-50 Amending the City Council $800K projects. 86 EXECUTIVE SUMMARY:

The public hearing and adoption are the final steps in the development of the Financial Plan for the fiscal year 2025-2026. On June 17, 2025, the Council conducted a public hearing regarding the Fiscal Year 2025-2026 proposed budget and provided direction to staff to proceed with the preparation of a final budget after making two requested changes:

1. City Council requested that staff fund the police officer position that was frozen in the proposed budget.

2. City Council requested that staff fund the monthly newsletters that the proposed budget had eliminated.

Additionally, staff noted the following items that required correction from the proposed budget:

1. Updated the heading on the Recreation budget to include the Senior Center

2. Add fuel charges to Recreation, Fire and Sewer Divisions, as it was previously omitted erroneously.

3. Updated the water purchase price for purchased water from the Consolidated Irrigation District, based on the most recent water cost estimate.

4. Updated the position allocation to reflect two firefighters to be paid with Measure S (R), and two EMT/Paramedics to be paid through the general fund.

The Council will conduct the continued public hearing, close the hearing and deliberate. It may then take final action as it determines necessary and appropriate and adopt the proposed budget resolution and other related budget resolutions.

BACKGROUND:

The Administrative Proposed Budget reflects estimates of revenues and expenditures required to provide services to the residents of Sanger. As noted, Council conducted a public hearing on June 17, 2025, on the proposed budget. Staff presented an overview of the proposed budget and responded to questions from the Council and public. The final proposed budget document contains the City Operating Budget and the Capital Improvement Budget for Fiscal Year 2025-2026.

The Citizens Oversight Committee (COC) reviewed the Measure S (R) Fiscal Year 2025-2026 Expenditure Plan at a special meeting held on June 18, 2025. The Measure S (R) Budget for Fiscal Year 2025-2026 was approved for recommendation to the City Council by majority vote. As all expense lines had been reviewed and established as appropriate by the COC, staff is returning directly to the City Council for consideration of the reviewed plan.

Two housekeeping resolutions are included for adoption as a result of City Council direction regarding recommendations in the proposed budget presentation on June 17, 2025. The first, is a resolution amending the project list for use of ARPA funds. In 2021, City Council authorized the use of ARPA funds for specific projects. In 2024, the City Council adopted a resolution which declared ARPA funds as lost revenue, thus placing the ARPA funds in the general fund as discretionary revenue. Resolution 2025- 49, seeks to clarify that funds allocation though ARPA for the Newmark trunk line extension and the Quality Sewer project are no longer specified as ARPA projects. Staff will seek other sources of revenue and the ARPA funds will remain within the general fund balance.

The second resolution seeks to amend projects previously authorized by City Council and designated as $800K projects. Staff recommended that the veteran’s park splash pad and remaining funds for the 87 downtown façade program be eliminated. Council provided consensus at the meeting on June 17, 2025 and Resolution 2025-50, provides for the appropriate amendment. Remaining funds from the “$800K” projects will remain in the general fund balance.

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.

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

City staff will input into the City’s financial software to ensure expenditures are within the appropriated amounts.
88 RESOLUTION NO. 2025-45

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER APPROVING THE

CITY OF SANGER OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR THE FISCAL YEAR 2025-2026

WHEREAS, in accordance with the City Code Section 2.8 g, the City Manager submitted for the 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; and

WHEREAS, copies of the proposed budget have been available for inspection by the public in City of Sanger City Hall and on the City's website; and

WHEREAS, a public hearing on the Proposed Budget was duly scheduled, and held on June 17, 2025, and all persons were given an opportunity to be heard and their suggestions or objections carefully considered; and

WHEREAS, the City Council considered the Proposed Budget, directed revisions it deemed advisable, and held a public hearing regarding the Final Budget to June 27, 2025; and

WHEREAS, the City Council held the public hearing, deliberated, and determined to adopt the Fiscal Year 2025-26 Budget and Capital Improvement Budget.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF SANGER HEREBY RESOLVES AS FOLLOWS:

1. The Council has reviewed the proposed City Operating Budget and Capital Improvement Budget and the funds included therein (e.g., all governmental, proprietary, and fiduciary funds) for the period of July 1, 2025, through June 30, 2026, and hereby find that such budget, as revised, is a sound plan for the financing during the Fiscal Year 2025-2026 for required municipal operations, services, and capital improvements.

2. The document entitled “Proposed Budget 2025-2026" which document is incorporated herein by title reference only, is hereby adopted with revisions, modifications and policy limitations as the Adopted Budget 2025-2026 of the City of Sanger effective July 1, 2025.

3. Any unused appropriations at the end of the Fiscal Year 2025-2026 in active Capital Improvement Projects are re-appropriated for continued use in Fiscal Year 2026-2027, if required in subsequent years.

89 4. Remaining balances in approved grant programs at the end of Fiscal Year 2025-2026, except for balances reallocated as part of the budget process, are re-appropriated for continued use in Fiscal Year 2026-2027 and all legislated revenues from such approved grants for Fiscal Year 2025-2026 that are not realized by year end are authorized to be continued.

5. Appropriations in the budget for Fiscal Year 2025-2026 may be adjusted by recommendation of the Administrative Services Director, or designee, and approved by the City Manager when the budget is not increased in total amount. Savings from appropriations in one section of a Department budget may be used to fund another section of a Department budget with the recommendation and approval as set forth herein. Any increase in appropriations that increases the total budget herein adopted shall be approved only by the City Council.

6. The final adopted budget document containing the City Operating Budget, the Capital Improvement Budget for Fiscal Year 2025-2026 shall contain all revisions made by the City Council.

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

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

____________________________
Lina Martinez, Executive Assistant

90 City of Sanger
Operating Budget
Fiscal Year 2025- 2026
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

CONTENTS
TRANSMITTAL LETTER ................................................................................................................................................2 COMMUNITY PROFILE ................................................................................................................................................4 BUDGET FUNDAMENTALS ..........................................................................................................................................7 CITY COUNCIL .......................................................................................................................................................... 22 CITY MANAGER .........................................................................................................................................................25 CITY CLERK ................................................................................................................................................................27 ADMINISTRATIVE SERVICES - HR ..............................................................................................................................29 ADMINISTRATIVE SERVICES - FINANCE ....................................................................................................................31 COMMUNITY DEVELOPMENT ...................................................................................................................................34 POLICE...................................................................................................................................................................... 37 FIRE & EMERGENCY SERVICES ................................................................................................................................. 39 RECREATION DIVISION ............................................................................................................................................ 42 PARKS DIVISION ....................................................................................................................................................... 44 FACILITIES AND POOL DIVISION .............................................................................................................................. 46 PUBLIC WORKS – STREETS DIVISION ....................................................................................................................... 48 PUBLIC WORKS – WATER DIVISION ......................................................................................................................... 51 PUBLIC WORKS – SEWER (WASTEWATER) DIVISION............................................................................................... 54 PUBLIC WORKS – DISPOSAL DIVISION ..................................................................................................................... 56 BUDGETING AND FINANCE POLICY ......................................................................................................................... 58 INVESTMENT POLICY ............................................................................................................................................... 61 FUND BALANCE POLICY ........................................................................................................................................... 67 UTILITY ENTERPRISE FUND BALANCE RESERVE POLICY ........................................................................................... 69 DEBT MANAGEMENT POLICY .................................................................................................................................. 70 PRESENTATION TO COUNCIL .................................................................................................................................... 75 CHART OF ACCOUNTS ............................................................................................................................................... 76 OPERATING BUDGET SUMMARY ..............................................................................................................................78 OPERATING BUDGET DETAIL .................................................................................................................................. 101 CAPITAL IMPROVEMENT PLAN ............................................................................................................................... 147 DEBT SERVICE SCHEDULES...................................................................................................................................... 149 POSITION CONTROL SCHEDULE .............................................................................................................................. 152 PAGE
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026
Transmittal Letter
City of Sanger, California
“A Community of Caring”
1700 7th Street
Sanger, California 93657
Phone: (559) 876-6300
Fax: (559) 875-8770
June 17, 2025
To Mayor Gonzalez, City Council Members, and Sanger Residents:

On behalf of the city’s Management Team, I present the City of Sanger’s Budget for Fiscal Year 202 5-2026. The Fiscal Year 2025-2026 budget represents the necessary changes to accurately reflect current operational practices, prior City Council actions and future needs. The review, investigation and work performed by city staff to present the budget was extensive. You can be proud of the professional, exemplary service city staff have provided to the community over the last year and transparency within the organization.

City staff continue to balance the need for caution with the need for action. The Fiscal Year 20 25-2026 budget includes important infrastructure projects, mandatory software upgrades, conservative revenue estimates and estimated expenditures based on operational needs. City staff have and will continue to not only safeguard the lives of residents and visitors and provide f or future growth, but also have and will protect the city’s financial sustainability. City staff will continue to assess and address issues that pose a threat to sustainability.

Staff continues to be guided by the City Council’s ten priorities for city staff to integrate into the FY 202 5-2026 operating budget. These objectives provide direction and complement core services such as police, fire, emergency services, utilities, and others to ensure Sanger continues to be a great place to live, work, and play.

Top Priorities
• Revitalize Downtown
• Economic Development
• Park Development and Renovation
• Public Safety and Gang Prevention
• Invest in Water and Sewer Infrastructure
Other Priorities
• Road and Sidewalk Repair
• Improve Code Enforcement
• Find Solutions for Homeless
• Eliminate Blight in Neighborhoods
• Provide Additional Staff Support
The Fiscal Year 202 5-2026 budget includes expenditures for vital projects, including the upgrade of the city’s enterprise resource system, completion of the Fire Station remodel project, Sanger Police Dispatch Center, parks and recreation master plan, classification and compensation study, and several water and wastewater infrastructure projects.

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

The City’s general fund balance is healthy, even as we work through challenging opportunities with revenues not supporting expenses and with a focus on operational efficiencies and more robust accounting practices, the city is better positioned to handle challenges as they arise. The city must balance the needs and desires of the city council and community with the reality of revenue sources and increasing needs of the agency. The Public Safety Sales Tax provides unparalleled support for public safety services and will ensure that public safety remains funded at consistent levels, without a reduction in public services. City Council can be assured that staff is working tirelessly to explore options for reducing expenditures without sacrificing services to the public.

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

Respectfully submitted,

Nathan Olson
City Manager

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

Community Profile

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

Statistics

Population

Ethnicity Education

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

5.1% 3.7% 5.0% 6.7%

1.4%

52.6%

8.4%

0.7%

4.2%

12.1%
9th to 12th Grade, No Diploma
Associate's Degree
Bachelor's Degree
Bachelor's Degree or Higher
Graduate or Professional Degree
High School Graduate or Higher
Less Than 9th Grade
Less Than High School Graduate
Some College or Associate's Degree
Some College, No Degree
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

Annual Household Income Economic Power

• Median Household Income
$69,333

• Average Household Income
$85,177

City of Sanger (Local Government) Sanger Unified School District

• General Law City

• City Council – City Manager form

• 6 Square Miles

• 13,250 Students

• 20 School Sites

• 180 Square Miles

1.40%

4.30%

6.70%

10.30%

13.30%

17.60%

14.90%

17.80%

7.60%

6.10%
Less than $10,000
$10,000 to $14,999
$15,000 to $24,999
$25,000 to $34,999
$35,000 to $49,999
$50,000 to $74,999
$75,000 to $99,999
$100,000 to $149,999
$150,000 to $199,999
$200,000 or more
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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

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

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

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

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

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

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

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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

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

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

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

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

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

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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

BUDGET CALENDAR FOR FY
2025-2026

ACTIVITIES
City Council
City Manager
Admin Services Director
Department Heads
Citizens Oversight Committee
Public
DEC
JAN
MAR
APR
MAY
JUN
DEC
1 PUBLIC MEETING: City Council
restate goals and objectives ● ● ● ● ●
2 PUBLIC FORUM: Presentation on
budget process and community
input.
● ● ● 22
3 PUBLIC HEARING: FY 24-2025 Mid-
Year Budget Revisions ● ● ● ● 19
4 PUBLIC MEETING: Community
Survey Report ● ● ●
5 CITY STAFF: Budget Requests
review ● ● ●
6 PUBLIC MEETING: COC considers
budget and grant program ● ● ● ● 18 7 PUBLIC HEARING: Preliminary
Budget presentation to and
discussion among City Council.
● ● ● ● ● 17
8 PUBLIC HEARING: Preliminary
Budget adoption by City Council ● ● ● ● ● 24 9 PUBLIC HEARING: Final Budget
presentation to and discussion
among City Council.
● ● ● ● ● 9
10 PUBLIC HEARING: Final Budget
adoption by City Council ● ● ● ● ● 18

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Mello-Roos Bond – The Mello-Roos (named after its legislative sponsors) Community Facilities District Act of 1982 established a method where by almost every municipal subdivision of the state may form a special, separate district to finance a long list of public faciliti es by the sale of bonds and finance certain public services on a pay - PAGE
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as-you-go basis. These Community Facilities Districts are formed and bond issues authorized by a two-thirds vote of the property owners in the district. Typically, the only voters in a district are one or more real estate developers who own or have an option on all of the land in the district.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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activities or building fees.

Fund Descriptions
Funds are classified as Governmental Funds, Proprietary Funds, or Fiduciary Funds. Funds are then sub- categorized as General Fund, Internal Services Funds, Special Revenue Funds, Enterprise Funds, and Agency Funds.

Governmental Funds
101 – General Fund
The General fund is the city’s general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue.
102 – General Fund Restricted Fund Balance
This fund is the general fund restricted reserve. It is the policy of the City Council to maintain a General Fund Restricted Reserve for catastrophic events and emergency situations. The Restricted Reserve shall be 25% of the average prior three years’ total general fund expenditures less any expenditures related to a debt-funded capital improvement project. The General Fund Restricted Reserve may only be used for emergencies designated by a vote of four-fifths of the City Council and the reserve account cannot be used to fund or supplement regular operating expenses.
712 – Administrative Services
This internal service fund is used to account for the city manager, city clerk and finance departments which include acquisition, replacement and support services for both computer hardware and software. 721 – Equipment & Fuel
This fund is used to account for bulk gasoline purchases and consumption by City departments. 731 – Risk Management
This fund is used to account for the city’s self-insured worker’s compensation and liability programs. 202 – Measure C Extension – Pedestrian
This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
203 – Measure C Extension – Bicycle
This fund is used to account for the bicycle lane or equivalent facilities. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years. 204 – Urban & Multibenefit Drought Relief Grant
This fund is used for the Urban and Multibenefit drought Relief Grant Program for well #22.

206 – Measure C Extension – ADA
This fund is used for the American Disability Act compliance for street construction and maintenance including curb cuts and ramps to remove barriers, as well as other transportation services. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.

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207 – Measure C Extension – Street
This fund is used for street maintenance and street improvements that address the aging street and road system. Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
208 – Measure S
This fund is used to account for the ¾ cent Sales Tax imposed by the city to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/Intervention Services.
211 – Gas Tax
This fund is used to account for receipts and expenditures of monies apportioned to the city under the Streets and Highways Code Sections 2105, 2106, 2107 and 2107.5 of the State of California. 212 – Local TDA / Article 8 Streets
This fund is used for the construction and maintenance of the street system of the city. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA). 213 – Local TDA / Article 3 Pedestrian & Bicycle
This fund is used for the construction and maintenance of the pedestrian and bicycle ways system of the city.

Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).
215 – Measure C Street Maintenance
This is the original Measure C fund and was in effect from 1986 through 2006. This fund is used for street maintenance and street improvements that address the aging street and road system and has the same funding mechanism. It is only used now to complete the Academy Avenue project. 216 – Measure C Extension – Flexible
This fund is used for any transportation project needed (i.e., transit, pothole, repair and maintenance of existing alleys). Funding is provided by the countywide ½ cent transportation sales tax imposed in Fresno County for twenty years.
217 – Transportation Equity Act (TEA) 21
This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment.
221 – Developers Fee
These funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.
225 – Air Quality Projects
This fund is used to account for clean air fees collected by the State and distributed by the California Air Quality Management District for clean air projects.
228 – Asset Forfeiture
This fund is used for the collection and use of asset forfeiture managed by the police department.

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229 – State Water Resource Control Board: CWWAP
California Water and Wastewater Arrearage Payment Program (CWWAPP) is a state initiative designed to provide financial relief to eligible customers who fell behind on their water and wastewater utility bill payments due to the COVID-19 pandemic.

231 – State Water Resource Control Board
Funding from the Department of Water Resources for the City’s Well # 19

241 – Landscape / Lighting District No. 1
This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.
244 – Landscape / Lighting District No. 2
This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.
251 – Community Development Block Grant
This fund accounts for the approved projects that have been funded by federal Community Development Block Grant fund received through county funding.
252 – Area Agency on Aging Grant
Federal funding for providing outreach and site management services to older residents in Sanger. Services include meals and information support.
255 – Local Public Safety Funds
This fund is used to account for the revenues from Proposition 172, a 1993 measure which collects a ½ cent sales tax for local public safety.
256 – Supplemental Law Enforcement
This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides front line municipal police services including anti-gang and community crime prevention programs. 261 – Community Facilities District 2005-1
This fund accounts for the Community Facilities District 2005-1 which levies a special tax in the district comprised of developing areas. The tax provides for the financing of additional demands for public safety and park maintenance services as a result of the development. 271 – Bulletproof Vest Program
This fund accounts for Federal funds received to assist with the purchase of bulletproof vests. 274 – State Homeland Security Grant
This fund accounts for Federal funds to assist the Fire Department. The grant reimburses the city for training, equipment, and supply costs.

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

280 – Cal OES Grants
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This fund accounts for grants awarded by the California Governor’s Office of Emergency Services (Cal OES) that cover numerous risks and threats related to natural disasters, public health, and public safety. Cal OES also works as a regional passthrough entity for FMA disaster relief funds as they get distributed to the city. 283 – Cal Home / Begin Program
This fund accounts for the California Department of Housing and Community Development grant to provide first-time low-income homebuyers down payment assistance and low-income homeowners rehabilitation assistance.

284 – Clean CA Local Grant Program
Clean California Local Grant Program is a statewide initiative aimed at beautifying and cleaning up various public spaces. This grant will be used for Veterans Park Phase II Project.

285 – CalRecycle Grants
CalRecycle City/County Payment Program funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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

290 – EDA Grant
This grant accounts for the water tank project funded by the Economic Development Agency. 296 –American Rescue Plan Act
This fund accounts for the funds the city receives from the American Rescue Plan Act. 297 –Private Grants
California Commission on the Status of Women and Girls (CCSWG) has been actively supporting women and girls through grant programs to fund organizations serving women and girls.

The California for All Animals Program, administered by the UC Davis Koret Shelter Medicine Program (KSMP), has been making a significant impact on animal shelters in California. Launched in February 2022, this five-year, state-funded initiative reflects California’s commitment to ending euthanasia of healthy and treatable animals in shelters.
298 – State Grants
This fund supports the School Resource Officer in efforts to prevent tobacco use among K-12 students, and the Great Plates Delivered Program (State share).
299 – Federal Grants
This fund is provided by the Department of Homeland Security. The fund is used by fire department to conduct physical exams and cancer screenings. It is also used for the Great Plates Delivered Program (Federal share).

Proprietary Enterprise Funds
611 – Water
Accounts for the financial activity relative to construction, maintenance and repairs of the city’s water delivery system.

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621 – Sewer (Wastewater)
Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system. 631 – Disposal
Accounts for activities related to refuse collections, street sweeping and recycling services.

Fiduciary Agency Funds
381 – Successor Agency to Sanger RDA
This fund accounts for activity in the Successor Agency to the Sanger Redevelopment Agency as the Successor Agency completes the dissolution of the Redevelopment Agency and closes down ones all RDA obligations are met and land holdings divested.
383 – South Kings Groundwater Sustainability
Water Tank and Well 16 Repair Project: The South Kings Groundwater Sustainability Agency (SKGSA) is comprised of five cities and two community services districts. These public entities formed a joint-powers authority (JPA) agreement in May 2017 to take on the responsibility of sustainable ground water management. 486 – Sanger Housing Authority
This fund accounts for debt held by the Sanger Housing Authority. 487 – Sanger Financing Authority
This fund accounts for debt held by the Sanger Financing Authority.

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City Council

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

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

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

Organizational Chart

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

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

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

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City Manager

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

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

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

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

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

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

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

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

Objectives for FY 2025-2026
• EDA grant submittal for Northern annexation.
• Complete 2023, 2024 and 2025 audits
• Master Plan for Parks and Recreation.
• Pursue Master Plan of North Academy and Northern Growth area. • Get wells 19 and 22 online.
o Plan for new well in North annexation area.
• Continue design of Sanger Dispatch Center
• Execute council approved 5 year CIP.
• Complete city-wide class and compensation study.
• Complete and pass updated Master Fees and Development Impact Fees. • Finalize Industrial pretreatment policy and update City Ordinance.

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

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

Contacts
Nathan Olson – City Manager ([email protected]) Michelle Speer – Assistant City Manager ([email protected]) Tina Martinez – Executive Assistant to the City Manager ([email protected]) PAGE
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City Clerk

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

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

Accomplishments in FY 2024-2025
• Codified adopted ordinances into the City of Sanger’s Municipal Code. • Maintained the official records of the city, including resolutions and ordinances. • Provided support services to the City Council, City Manager, and department leadership. • Coordinated all City Council meetings and Citizen’s Oversight Committee meetings and prepared minutes.

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• Responded to 121 public records requests.
• Served as Filing Officer for the 2024 FPPC Form 700 Statement of Economic Interest.

Objectives for FY 2025-2026
• Provide public records requests in a coordinated and timely manner on behalf of the entire city. • Maintain an accurate record of City Council actions: Minutes, ordinances, resolutions, and agreements. • Coordinate mandatory ethics training for employees and city officials. • Provide customer-oriented personnel services to all employees and city departments.

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

Pending Issues and Policy Considerations
• Update Policies & Procedures

Contacts
Rebecca Padron – Interim City Clerk ([email protected]) PAGE
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Administrative Services - Human Resources

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

Description
Human Resources
The Human Resources Division is responsible for all aspects relating to the efficient operation of the city’s personnel system including classification and compensation, training and development, administrative services, recruitment and selection, labor relations, risk management, payroll, and counseling.

Accomplishments in FY 2024-2025
• Provided support and administration for 15 liability claims. • Provided support services to employees in relation to benefits. • Absorbed payroll processes.
• Conducted 52 recruitments of vacant and newly authorized positions. • Conducted labor negotiations with Sanger Police Officers Association, Sanger Firefighters Association, Sanger General Employees Organization, Sanger Middle Management Organization and Stationary Engineers Local 39.
• Coordinated harassment prevention training for non-supervisory employees, supervisors, and elected officials.
• Initiated a city-wide Classification and Compensation Study. • Initiated personnel policy review.

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Objectives for FY 2025-2026
• Coordinate mandatory ethics training for employees and city officials. • Provide customer-oriented personnel services to all employees and city departments. • Promote training programs/workshops available to employees through LCW and CSJVRMA. • Maintain cooperative employee relations among management, employees, and employee bargaining groups.
• Complete the city-wide Classification and Compensation Study. • Conduct the Annual Open Enrollment of the City’s health plan. • Complete an update of the City’s Personnel & Procedures Policies. • Update administrative policies as needed.
• Begin implementation of new ERP.

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

Pending Issues and Policy Considerations
• Review of current recruitment process.
• Review of current Employee Recognition Policy.
• Review of all current documents related to personnel functions. • Review of Safety Committee and Trainings.

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

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Administrative Services - Finance

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

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

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

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

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

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Pending Issues and Policy Considerations
• Administrative Services is preparing for the transition from the EDEN ERP system, which will lose support in March 2027. The department is focusing on archiving data and planning the implementation of a new system. • Delayed audits for FY2023 and FY2024.

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

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Community Development

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

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

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

The Department:
• Promotes and facilitates economic development projects. • Provides current and advanced planning functions, including updates to the General Plan and Specific Plans. • Facilitates new subdivision mapping and annexations.
• Processes land use and zoning applications consistent with adopted development standards.

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• Administers and enforces city codes and land use laws. • Administers and enforces building codes for private and public construction projects. • Reviews and approves proposed projects and construction plans, and issues building permits for construction.
• Provides engineering and construction inspection services for public infrastructures.

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

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

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Objectives for FY 2025-2026
• Recruit additional retail and industrial businesses to locate in Sanger. • Complete Parks & Recreation Master Plan.
• Complete construction of Jensen Avenue & Greenwood Avenue dentist offices. • Complete surplus land sales for Kings River Technology Park. • Plan for update of Transient Occupancy Tax (TOT).
• Complete entitlements for Newmark Village II – 72-unit Multiple Family Affordable Housing Project. • Complete Final Map for San Joaquin Valley Homes, 490 lot Somerset Subdivision. • Complete entitlements for 530-unit, phased single-family subdivision located on northeast corner of North Avenue and Indianola Avenue.
• Complete entitlements for 48-unit single-family subdivision located on North Avenue, just west of George Avenue.

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

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

Contacts
Derek Sylvester – Interim Community Development Director (Derek.Sylvester @ci.sanger.ca.us) Carlos Tovar – Building Official ([email protected]) PAGE
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Police

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

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

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

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

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• Continue the development and implementation of a non-school based restorative justice program. • Continue to work to decrease gang activity within the city. • Continuing work with city leaders and multiple allied agencies through the Homelessness Work Group Initiative to find ways to reduce homelessness in Sanger. • Continue expansion of department surveillance cameras to better assist in solving crimes.

Budget Requests Highlights
• Deploy the Flock ALPR system to augment and enhance current city ALPR systems. • Begin funding of a lease to purchase replacement in patrol vehicle computers.

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

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

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OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

Fire & Emergency Services

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

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

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

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

Objectives for FY 2025-2026
• Complete research and purchase a Type 6 fire engine used for wildland/urban interface fires. • Research and purchase a new cab and chassis for one of the current ambulances. • Update the City’s Emergency Operations Plan.
• Consider a community -focused Strategic Plan for the Fire Department to assist in prioritizing Department initiatives and budgeting for initiatives.
• Reengage the public with high -quality fire and life safety education, including classes in CPR, the Junior Fire Marshal program, the Fall and Fire Protection for Seniors program, Firefighters in Safety Education Program, Community Emergency Response Team training and school tours and demonstrations. • Continue to maintain response times within the City to chute times of 90 seconds and enroute times of 6 minutes at least 95% of the time.
• Increase property value saved from homes with reported fires to 80%. • Replace the Fire Department’s hydraulic rescue equipment as part of the current year Measure “R” expenditure plan.

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

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

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Contacts
Emergency – 9-1-1
Non-Emergency – 559-875-6568
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

Recreation Division

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

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

Accomplishments in FY 2024-2025
• Held the 28th Annual Blossom Trail Run, which exceeded over 1,300 runners (highest registration to date). • Hosted “Movies in the Park” series at the Sanger Community Center Park.

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

Objectives for FY 2025-2026
• Provide recreation, fitness, and educational programming and special events at the Sanger Senior Center and City Facilities.
• Resume and Expand ‘Open Gym’ sports by providing new activities such as pickleball and horseshoes to the rotation of Basketball, Volleyball, and Futsal.
• Provide special interest classes for adults, which will include but are not limited to Aerobics, Yoga, Zumba, Karate, and Boxing.
• Expand the aquatics program to host lap swim, special interest days, and semi-private classes. • Coordinate the use of the Sanger Community Pool by the School District and by the community (i.e., recreation swim & private pool parties).
• Work with the Boys and Girls Club to expand and create new, exciting, and hip recreational opportunities hosted at the Sanger Community Center and local parks.
• Continue to expand recreation activities through contracted classes and instructors. • Capitalize on working relationships with volunteer groups, the Chamber of Commerce, Sanger Unified School District, and other community members to leverage resources to offer the community the best possible recreational experiences.
• Expand youth league season to eight weeks from the traditional six weeks.

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

Parks Division

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

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

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

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OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

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

Objectives for FY 2025-2026
• Actively work to keep all public parks/landscape, medians/common areas and other related facilities in outstanding condition; aesthetically and functionally.
• Collaborate with the City Council and community to identify new park locations and recreational opportunities.
• Actively seek grant funding for various park improvements. • Maintain parks for cleanliness and usefulness using public/private partnerships as much as possible. • Develop and implement a maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment.
• Strive to improve condition of public restrooms at all parks. • Coordinate with the Consolidated Irrigation District in the conversion and improvement of its ditches located within the city to become Urban Streams (as defined by the State of California). • Finalize Cesar Chavez Park field lighting improvement project. • Design splash pad for Veterans Park.
• Conduct playground inspections to assess problems with equipment.

Budget Requests Highlights
• Various professional services for park requirements.

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

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

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CITY OF SANGER
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Facilities Division

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

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

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

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Objectives for FY 2025-2026
• Actively work to keep all public buildings and related facilities in outstanding condition; aesthetically and functionally.
• Develop and implement a preventative maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment.
• Institute measurable objectives related to cleaning, maintenance, repairs, and other improvements. • Institute cost savings measures to offset facility utility overhead costs. • Seek funding opportunities to replace roofing at Community Center, Pool, and City Yard. • Seek funding for installation of EV charging stations at City Facilities and Parks.

Budget Requests Highlights
• Various repairs and maintenance budget for City facilities. • Pool chemicals and filtration system
• Various professional services : Pest control, Security, Fire extinguisher, Pool maintenance etc.

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

Public Works – Streets Division

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

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

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Accomplishments in FY 2024-2025
• Continued improvement of the pavement management and GIS systems. • Repaired various potholes and sidewalk tripping hazards as time permitted. • Cleaned up alleys of debris and illegal dumping working closely with Mid Valley Disposal and volunteers. • Obtained and made available sand and sandbags to City residents to support flood control efforts during periods of heavy rainfall.
• Repaired failing sewer line on 13th Street between P and Q Streets. • Relined a section of sewer line on Academy Avenue between 5th and Jensen, which included exposing a previously buried manhole for needed access and maintenance. • Conducted emergency repairs on a collapsed sewer line in the 600 block of Hawley Ave, restoring functionality to the system.
• Rectified a buckling road surface in the 900 block of Sequoia Ave by saw-cutting and excavating the affected area, followed by compaction and repaving.
• Repainted and refurbished dead-end barriers throughout the City, improving visibility and traffic safety. • Storm lift station pump replaced at Faller and Almond.

Objectives for FY 2025-2026
• Continue to utilize available CMAQ federal funding to design, build, and repair sidewalks, alleys and crosswalks throughout the community.
• Continue to aggressively move forward on all federally funded street projects. • Continue the process of implementing a city-wide ADA transition plan. • Continue to provide weed management to City owned properties to reduce fire threats • Update the GIS system to better track city owned infrastructure and provide up to date digital mapping. • Perform a citywide MUTCD retro reflectivity study on all City owned signs. • Maintain Roadway Markings: Implement program to refresh street lines and crosswalks at key locations throughout the City.
• Implement continuous, ongoing storm drain inlet cleaning throughout the City. • Research funding for an alley repair/paving program.
• Maintain an ongoing and responsive program for the repair of potholes citywide. • Conduct cleaning and video inspection of older sewer lines (currently overseen by the Streets Division) to identify and implement required repairs, enhancing the reliability of sewer collection system. • Conduct assessment of stop signs to identify and rectify obstructions. • Implement a training program for street staff to ensure high-quality road paving practices.

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

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

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

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Public Works – Water Division

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

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

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

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• Initiated the rehabilitation process for City Wells 12 and 14. • Deactivation of GAC treatment at Well 9 with an increase of 450 GPM in water production. • Installed new check valve at Well 7A well head.
• Continued to monitor a new DBCP filtration replacement plan for water well sites extending carbon life and resulting in extensive cost savings.
• Continued water conservation program resulting in reduced water consumption. • Repaired and replaced water main valves to provide better control of the water distribution system. • The city continues to work with several public and non-profit agencies to provide potable water to the community of Tombstone.
• Conducted inspections and provided input for Well #22, which is on track to come online in Summer 2026. • Contributed to the engineering process for Well #19 by supplying data and insights from the completed test well.

Objectives for FY 2025-2026
• Place Wells 12 and 14 on-line after rehabilitation to improve water system reliability, quality, and quantity. • Continue the design and acquisition for at least one more addition well site in the North Sanger Area (future well #28).
• Complete construction of Well #22 (2600 block of Jensen Ave). • Start construction of Well #19 (Greenwood and North Ave). • Continue development of the North Sanger groundwater recharge project. • Evaluate and rehabilitate GAC filtration as needed.
• Increase water conservation efforts and education throughout the city. • Work with various grant sources to secure cost-efficient funding to improve water distribution infrastructure.
• Continue the updating of city water maps and GIS integration. • Install additional main line water valves as needed to better isolate the existing system. • Seek funding to paint the water towers to be more aesthetically appealing. • Seek funding for the completion of landscaping and paving of Well site #9. • Seek funding for the upgrade of well SCADA communications from line of site radio’s to cellular connections. • Work collectively with engineering and staff to improve and plan for future system capacity and performance.
• Installation of inserta valves to achieve isolation of Tower No. 2 • Commence installation of Well Depth Monitoring Equipment at City Well Sites.

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

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

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

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

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Public Works – Sewer (Wastewater) Division

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

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

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

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

Objectives for FY 2025-2026
• Complete and Implement the Sewer System Management Plan (SSMP) – WDR requirement. • Continue to monitor and control wastewater public nuisances by utilizing the best available practices and materials.
• Continue to work with the industrial users to identify viable industrial treatment options. • Utilizing new preventive maintenance and worder system, institute measurable objectives related to repairs and other improvements.
• Identify funding sources to fund various capital improvements throughout the wastewater plant. • Procure Bar Screen equipment that is part of the industrial influent treatment for Domestic headworks. • Upgrade outdated SCADA telemetry equipment and systems. • Design Anoxic zone to reduce levels of nitrates.
• Update City Ordinance to incorporate Industrial Pretreatment Requirements.

Budget Requests Highlights
• Plant chemicals and lab supplies.
• Various professional services: WWTF construction plans, Sludge removal, VIS collection system • Various repairs and maintenance: Domestic Effluent Station, Primary Effluent Station AC Unit etc • Various machinery and equipment: Blower Bldg. AC Unit, 3 RAS Pumps, Baft Pressurization Pump- Back up, Industrial Bar Screen, Tow behind flail mower etc.
• Various projects: North/ Greenwood Lift Station, SSMH North & Greenwood MH, Anaerobic Digester Dome Rehab, Thickener Clarifier Rehab, hydraulic gas mixing system for digester • Scada System Replacement
Pending Issues and Policy Considerations
• CV SALTS need to be implemented, and the city will need to create a compliance plan. • The Domestic Wastewater Plant is currently out of compliance and a new plant will need to be built. The process will take years before completion. In the interim, staff will continue to make emergency repair and to set processes in place for preventative maintenance. • The rate study included considerations to bond many of the necessary repairs to the industrial plant.

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

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

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

Accomplishments in FY 2024-2025
• Executed a new agreement with Mid Valley Disposal that includes meeting SB 1383 requirements. • Held compost giveaways at City Annual clean up events to meet SB 1383 procurement requirements. • Maintained nearly 100% of all commercial establishments recycling to meet new stringent state standards. • Operated two free city-wide clean-up events that generated many tons of household and yard waste exceeding past collection events.
• Continued to increase the volume in the free bulky item curbside pickup program with Mid Valley Disposal.

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• Continued to grow the senior and veteran discount rate program. • Worked with CalRecycle and Mid Valley Disposal to divert more tonnage from landfills to try and meet the 75% waste diversion from landfills.
• Continued to work with Mid Valley Disposal to collect illegally dumped items from alleys, streets, and vacant lots.
• Held multiple alley and street cleanup events with Mid Valley Disposal and volunteers. • Completed disposal rate study for fiscal years 2024-2025 through 2028-2029.

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

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

Contacts
Esperanza Rosales – Public Works Director ([email protected]) PAGE
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Budgeting and Finance Policy

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

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

1. Identifying community needs for essential services.

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

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

4. Identifying activities performed in delivery of program services.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 The Prudent Investor Rule states, in essence, that “in investing . . . property for the benefit of another, a trustee shall exercise the judgment and care, under the circumstances then prevailing, which men of prudence, discretion and intelligence exercise in the management of their own affairs. . .” PAGE
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Delegation of Authority
Authority to manage the investment program is derived from California Government Code Section 53600, et seq. Management responsibility for the investment program is hereby delegated to the Administrative Services Director who shall establish written procedures for the operation of the investment program consistent with this investment policy and the requirements of applicable laws. The Administrative Services Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of internal staff and any external investment advisors.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Maximum Maturity N/A
Investment Participation Maximum allowed by LAIF

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

Maximum Maturity N/A
Investment Participation N/A

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

Maximum Maturity 5 years
Investment Participation 30%

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

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

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

Allocation of Interest

Schedule “A”

1. General Fund

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

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

4. Measure “C” Funds

5. Redevelopment Agency Funds

6. Sewer Operations Fund

7. Water Operations Fund

8. Disposal Operation Fund

9. Ambulance Operations Fund

10. Developers Fee Fund

11. Risk Management Fund

12. ISTEA Fund

13. Federal and State Grant Funds

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

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

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

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

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

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

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

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

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

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

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

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

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

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

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025

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

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

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

Moody’s
Investors
Service Inc.

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

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

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

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

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

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2024-2025
Continuing Disclosure
The Finance staff will ensure that the city’s annual financial statements and associated reports are posted on the city’s web site. The city will also contract with consultant(s) to comply with the Securities and Exchange Commission Rule 15c2 by filing its annual financial statements and other financial and operating date for the benefit of its bondholders on the Electronic Municipal Market Access (EMMA) website of the Municipal Securities Rulemaking Board (MSRB).

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

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

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

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

PRESENTATION TO COUNCIL
PAGE
75 167

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

CHART OF ACCOUNTS
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76 168

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2025-2026

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

FUND - DEPARTMENT - DIVISION - OBJECT
# # # - # # # - # # # - # # # #
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CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2025-2026

OPERATING BUDGET SUMMARY
PAGE
78 170

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

PROJECTED
FY2025

BUDGETED
FY2025A

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

REVENUES
TAXES 12,498,226 12,257,964 12,884,231 12,458,778 200,814 2% FEES AND LICENSES 2,027,981 2,250,580 2,261,537 2,247,950 (2,630) 0% PERMITS 472,607 400,000 441,770 381,500 (18,500) -5%
1/ TRANSFERS 4,132,417 - 593,450 600,000 600,000 100% LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY 346,661 565,734 578,341 581,808 16,074 3% 2/ MISCELLANEOUS 2,797,181 2,583,257 2,721,586 2,518,715 (64,542) -3% TOTAL REVENUES 22,275,073 18,057,535 19,480,915 18,788,751 731,216 4%

EXPENDITURES
PERSONNEL 11,127,228 12,756,050 12,756,050 14,339,050 1,583,000 11% INDIRECT ALLOCATIONS 1,373,125 1,886,274 1,886,274 1,886,274 - 0% MISCELLANEOUS - 229,354 500 - (229,354) 0%
OPERATIONAL 4,332,602 4,796,238 4,497,128 4,686,390 (109,848) -2% SUPPLIES 405,809 336,250 328,144 373,590 37,340 10%
CAPITAL OUTLAY 260,386 3,778,956 1,010,056 1,062,000 (2,716,956) -256% DEBT SERVICE 519,199 432,650 432,650 431,650 (1,000) 0% TRANSFERS 31,910 783,248 371,785 640,159 (143,089) -22% TOTAL EXPENDITURES 18,050,258 24,999,019 21,282,587 23,419,113 (1,579,906) -7% TOTAL REVENUES LESS EXPENSES 4,224,815 (6,941,484) (1,801,673) (4,630,362) UNRESTRICTED FUND BALANCE 12,817,707$ 5,876,223$ 11,016,034$ 1,891,290$ RESTRICTED FUND BALANCE -$ -$ -$ 4,494,382$
TOTAL ENDING FUND BALANCE 12,817,707$ 5,876,223$ 11,016,034$ 6,385,673$ 1/ Transfer in from Gas Tax fund 211
2/ IGT Reimbursement (federal)
101 - GENERAL FUND

COMPREHENSIVE SUMMARY PER FUND
$12,817,707
$11,016,034
$1,891,290
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 18,057,535 18,788,751
Budgeted Expenditures 24,999,019 23,419,113
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
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CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

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

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES - - - - - 0%
PERMITS - - - - - 0%
1/ TRANSFERS 2,020,900 4,330,232 3,918,769 4,169,421 (160,811) -4% LOAN REPAYMENT 1,383,306 1,382,577 1,382,577 1,373,931 (8,646) -1% USE OF MONEY AND PROPERTY - - - - - 0%
MISCELLANEOUS - - - - - 0%
TOTAL REVENUES 3,404,206 5,712,809 5,301,346 5,543,352 (169,457) -3%

EXPENDITURES
PERSONNEL 1,228,919 2,034,715 2,034,715 2,048,620 13,905 1% INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 725,362 2,300,623 1,895,526 1,999,911 (300,712) -15% SUPPLIES 11,898 20,900 14,534 29,950 9,050 30%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE 1,383,306 1,474,921 1,474,921 1,464,871 (10,050) -1% TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 3,349,484 5,831,160 5,419,696 5,543,352 (287,807) -5% TOTAL REVENUES LESS EXPENSES 54,721 (118,350) (118,350) - ENDING FUND BALANCE 118,350$ 0$ 0$ 0$
1/ Cost allocation study and general fund share to 712
712 - ADMINISTRATION

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

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 5,712,809 5,543,352
Budgeted Expenditures 5,831,160 5,543,352
5,350,000
5,400,000
5,450,000
5,500,000
5,550,000
5,600,000
5,650,000
5,700,000
5,750,000
5,800,000
5,850,000
5,900,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
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CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

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

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES - - - - - 0%
PERMITS - - - - - 0%
TRANSFERS - 17,300 30,963 1,700 (15,600) -918%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY - - - - - 0%
MISCELLANEOUS 8,679 5,265,322 5,383,912 6,469,640 1,204,317 19% TOTAL REVENUES 8,679 5,282,622 5,414,875 6,471,340 1,188,717 18%

EXPENDITURES
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 1,978,192 5,282,622 5,414,875 6,471,340 1,188,717 18% SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 1,978,192 5,282,622 5,414,875 6,471,340 1,188,717 18% TOTAL REVENUES LESS EXPENSES (1,969,513) - - -
ENDING FUND BALANCE (5,087,332)$ (5,087,332)$ (5,087,332)$ (5,087,332)$ 731 - RISK MANAGEMENT FUND

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

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 5,282,622 6,471,340
Budgeted Expenditures 5,282,622 6,471,340
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
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CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

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

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

EXPENDITURES
PERSONNEL 529,477 514,350 514,350 697,590 183,240 26%
INDIRECT ALLOCATIONS 227,600 559,018 559,018 559,018 - 0% MISCELLANEOUS 103,000 103,000 103,000 103,000 - 0%
OPERATIONAL 2,631,997 3,205,043 3,285,969 3,335,183 130,140 4% SUPPLIES 84,166 45,500 72,940 96,150 50,650 53%
CAPITAL OUTLAY 655,882 1,836,967 1,260,185 723,000 (1,113,967) -154% DEBT SERVICE 237,822 247,362 247,362 251,198 3,836 2%
TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 4,469,943 6,511,239 6,042,823 5,765,139 (746,100) -13% TOTAL REVENUES LESS EXPENSES (564,090) (2,158,420) (1,332,849) (1,019,791) ENDING FUND BALANCE 10,241,639$ 8,083,219$ 8,908,790$ 7,888,999$ 1/ Utility discount contribution from the General fund 101 2/ Refunds and/or various one time revenue
611 - WATER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$10,241,639
$8,908,790
$7,888,999
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 4,352,819 4,745,348
Budgeted Expenditures 6,511,239 5,765,139
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
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CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026
NAME FY2024A

PROJECTED
FY2025

BUDGETED
FY2025A

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

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

EXPENDITURES
PERSONNEL 1,163,259 971,606 971,606 1,171,440 199,834 17% INDIRECT ALLOCATIONS 321,900 484,146 484,146 484,146 - 0% MISCELLANEOUS 1,240,688 1,186,918 1,187,422 1,183,858 (3,060) 0% OPERATIONAL 1,558,553 3,239,295 2,375,602 3,179,930 (59,365) -2% SUPPLIES 40,321 71,400 17,239 42,000 (29,400) -70%
CAPITAL OUTLAY 1,484,667 4,723,437 3,830,928 2,358,409 (2,365,028) -100% DEBT SERVICE 377,425 383,925 386,425 435,153 51,228 12% TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 6,186,813 11,060,726 9,253,367 8,854,936 (2,205,790) -25% TOTAL REVENUES LESS EXPENSES 424,309 (4,686,164) (3,017,189) (2,763,951) ENDING FUND BALANCE 8,785,621$ 4,099,458$ 5,768,432$ 3,004,481$ 1/ Refunds and/or various one time revenue
621 - SEWER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$8,785,621
$5,768,432
$3,004,481
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 6,374,562 6,090,985
Budgeted Expenditures 11,060,726 8,854,936
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
83 175

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

PROJECTED
FY2025

BUDGETED
FY2025A

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

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

EXPENDITURES
PERSONNEL 302,705 - - - - 0% INDIRECT ALLOCATIONS 129,100 366,887 366,887 366,887 - 0% MISCELLANEOUS 239,876 227,100 241,474 233,100 6,000 3% OPERATIONAL 2,417,252 2,838,919 1,773,867 3,386,770 547,851 16% SUPPLIES 1,871 - - - - 0% CAPITAL OUTLAY - 61,667 40,000 - (61,667) 0% DEBT SERVICE - 2,000 - 10,000 8,000 80% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 3,090,804 3,496,573 2,422,227 3,996,757 500,184 13% TOTAL REVENUES LESS EXPENSES 210,968 (110,349) (354,348) (38,411) ENDING FUND BALANCE 2,785,621$ 2,675,272$ 2,431,273$ 2,392,862$ 1/ Refunds and/or various one time revenue
631 - DISPOSAL OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$2,785,621
$2,431,273
$2,392,862
$2,100,000
$2,200,000
$2,300,000
$2,400,000
$2,500,000
$2,600,000
$2,700,000
$2,800,000
$2,900,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 3,386,224 3,958,346
Budgeted Expenditures 3,496,573 3,996,757
3,000,000
3,100,000
3,200,000
3,300,000
3,400,000
3,500,000
3,600,000
3,700,000
3,800,000
3,900,000
4,000,000
4,100,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
84 176

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

PROJECTED
FY2025

BUDGETED
FY2025A

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

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

EXPENDITURES
PERSONNEL 1,936,652 2,768,873 2,768,873 3,269,280 500,407 15% INDIRECT ALLOCATIONS - 239,325 239,325 239,325 0 0% MISCELLANEOUS 11,730 18,000 18,000 21,000 3,000 14% OPERATIONAL 311,224 544,782 319,579 537,928 (6,854) -1% SUPPLIES 34,222 129,181 69,151 107,500 (21,681) -20% CAPITAL OUTLAY 347,442 1,254,207 921,575 1,157,000 (97,207) -8% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 2,641,269 4,954,367 4,336,502 5,332,033 377,666 7% TOTAL REVENUES LESS EXPENSES 354,649 (1,270,083) (351,482) (1,562,387) ENDING FUND BALANCE 2,792,780$ 1,522,697$ 2,441,297$ 878,910$ 208 - MEASURE S DISTRICT SALES TAX

COMPREHENSIVE SUMMARY PER FUND
$2,792,780
$2,441,297
$878,910
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
Ending Fund Balance
FY2025

BUDGETED
FY2026
BUDGET
Budgeted Revenue Source 3,684,285 3,769,646
Budgeted Expenditures 4,954,367 5,332,033
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
85 177

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B VS FY26B

EXPENDITURES
CITY COUNCIL 508,674 1,039,324 570,583 559,711 -46% RECREATION 882,071 828,947 830,725 936,701 13% COMMUNITY DEVELOPMENT 1,599,650 1,939,298 1,806,914 1,972,992 2% POLICE 6,952,072 7,476,240 7,293,326 7,925,854 6% FIRE AND EMERGENCY SERVICES 5,383,275 6,786,000 5,816,323 7,147,928 5% PUBLIC WORKS 2,464,730 6,132,771 4,579,742 4,292,299 -30% NON-DEPARTMENTAL 158,577 796,438 384,975 583,627 -27% TOTAL EXPENDITURES 17,949,049$ 24,999,019$ 21,282,587$ 23,419,113$ -6%

GENERAL FUND

EXPENDITURES PER FUNCTION
2%
2%
4%
8%
18%
31%
34%

CITY COUNCIL

NON-DEPARTMENTAL

RECREATION

COMMUNITY DEVELOPMENT

PUBLIC WORKS

FIRE AND EMERGENCY SERVICES
POLICE
Budgeted Expenditures by Department
PAGE
86 178

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET FY25B VS FY26B

EXPENDITURES
CITY MANAGER 337,947 533,592 489,367 490,200 -8% CITY CLERK 396,490 242,171 259,286 97,710 -60%
FINANCE 2,716,256 3,620,602 3,297,540 3,304,762 -9% UTILITY BILLING - 272,449 272,119 442,010 62%
HR - 1,162,346 1,101,384 1,208,670 4%
TOTAL EXPENDITURES 3,450,694$ 5,831,160$ 5,419,696$ 5,543,352$ -5%

GENERAL FUND/ ADMINISTRATION

EXPENDITURES PER FUNCTION
2%
8%
9%
22%
60%

CITY CLERK

UTILITY BILLING

CITY MANAGER
HR

FINANCE
Budgeted Expenditures by Department
PAGE
87 179

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 162,724 101,463 101,463 104,230 2,767 3%
INDIRECT ALLOCATIONS 23,400 136,761 136,761 136,761 - 0% MISCELLANEOUS - 229,354 500 - (229,354) -100%
OPERATIONAL 191,609 254,337 234,593 235,410 (18,927) -7% SUPPLIES 526 2,000 627 1,200 (800) -40%
CAPITAL OUTLAY 54,484 236,601 17,830 - (236,601) -100% DEBT SERVICE - - - - - 0%
TRANSFERS 75,930 78,810 78,810 82,110 3,300 4%
EXPENDITURES 508,674 1,039,324 570,583 559,711 (479,614) -46%

SPECIAL FUNDS
PERSONNEL 3,389 - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 17,072 - - - - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 20,462 - - - - 0%
TOTAL EXPENDITURES 529,136$ 1,039,324$ 570,583$ 559,711$ (479,614)$ -46%

CITY COUNCIL

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
19%

INDIRECT

ALLOCATIONS
24%

MISCELLANEOUS
0%

OPERATIONAL
42%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
15%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
88 180

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL 241,654 441,185 441,185 453,790 12,605 3%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 94,996 91,407 46,466 35,560 (55,847) -61% SUPPLIES 1,297 1,000 1,716 850 (150) -15%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 337,947 533,592 489,367 490,200 (43,392) -8% TOTAL EXPENDITURES 337,947$ 533,592$ 489,367$ 490,200$ (43,392)$ -8%

CITY MANAGER

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
93%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
7%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
89 181

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 694,774 603,131 603,131 741,030 137,899 23%
INDIRECT ALLOCATIONS 57,000 144,449 144,449 144,449 - 0% MISCELLANEOUS - - - - - 0%
OPERATIONAL 73,637 89,867 90,839 58,600 (31,267) -35% SUPPLIES 62,237 31,500 32,306 34,200 2,700 9%
CAPITAL OUTLAY 38,443 - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS (44,020) (40,000) (40,000) (41,578) (1,578) 4% EXPENDITURES 882,071 828,947 830,725 936,701 107,754 13%

SPECIAL FUNDS
PERSONNEL 22,010 40,000 40,000 41,578 1,578 4%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - - - - - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - 100,000 6,350 993,650 893,650 894%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 22,010 140,000 46,350 1,035,228 895,228 639% TOTAL EXPENDITURES 904,081$ 968,947$ 877,074$ 1,971,929$ 1,002,982$ 104%

SUMMARY OF EXPENDITURES PER DEPARTMENT

RECREATION & SENIOR CENTER

PERSONNEL
38%

INDIRECT

ALLOCATIONS
7%

MISCELLANEOUS
0%

OPERATIONAL
3%

SUPPLIES
2%

CAPITAL OUTLAY
48%

DEBT SERVICE
0%

TRANSFERS
-2%
FY2026B Expenditures by Expense Type
-20.0%

0.0%

20.0%

40.0%

60.0%

80.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
90 182

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL 287,804 184,332 184,332 72,900 (111,432) -60% INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 106,452 53,139 70,258 19,810 (33,329) -63% SUPPLIES 2,234 4,700 4,696 5,000 300 6%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 396,490 242,171 259,286 97,710 (144,461) -60% TOTAL EXPENDITURES 396,490$ 242,171$ 259,286$ 97,710$ (144,461)$ -60%

CITY CLERK

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
75%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
20%

SUPPLIES
5%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2025B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
91 183

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 101,209 - - - - 0%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 101,209 - - - - 0%
GENERAL FUND - 712
PERSONNEL 699,460 694,591 694,591 652,680 (41,911) -6%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 523,914 1,443,090 1,122,696 1,179,111 (263,979) -18% SUPPLIES 8,366 8,000 5,332 8,100 100 1%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE 1,383,306 1,474,921 1,474,921 1,464,871 (10,050) -1% TRANSFERS - - - - - 0%
EXPENDITURES 2,615,047 3,620,602 3,297,540 3,304,762 (315,840) -9% TOTAL EXPENDITURES 2,716,256$ 3,620,602$ 3,297,540$ 3,304,762$ (315,840)$ -9%

FINANCE

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
20%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
36%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
44%

TRANSFERS
0%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
92 184

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL - 271,655 271,655 304,290 32,636 12%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - 794 465 124,720 123,926 15600% SUPPLIES - - - 13,000 13,000 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES - 272,449 272,119 442,010 169,561 62% TOTAL EXPENDITURES -$ 272,449$ 272,119$ 442,010$ 169,561$ 62%

UTILITY BILLING

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
69%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
28%

SUPPLIES
3%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
93 185

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 712
PERSONNEL - 442,953 442,953 564,960 122,007 28%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL - 712,192 655,642 640,710 (71,482) -10%
SUPPLIES - 7,200 2,789 3,000 (4,200) -58% CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES - 1,162,346 1,101,384 1,208,670 46,324 4% TOTAL EXPENDITURES -$ 1,162,346$ 1,101,384$ 1,208,670$ 46,324$ 4% HR

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
47%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
53%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
94 186

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 551,491 871,033 871,033 1,117,090 246,057 28% INDIRECT ALLOCATIONS 108,700 253,657 253,657 253,657 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 936,589 722,759 670,375 570,725 (152,034) -21% SUPPLIES 2,870 11,850 11,850 15,520 3,670 31% CAPITAL OUTLAY - 80,000 - - (80,000) -100% DEBT SERVICE - - - - - 0% TRANSFERS - - - 16,000 16,000 0% EXPENDITURES 1,599,650 1,939,298 1,806,914 1,972,992 33,694 2%

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

AGENCY FUNDS
PERSONNEL 82,100 - - - - 0% INDIRECT ALLOCATIONS 14,200 10,692 10,692 10,692 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 25,690 113,200 26,000 75,786 (37,414) -33% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 121,990 123,892 36,692 86,478 (37,414) -30% TOTAL EXPENDITURES 1,835,113$ 2,063,190$ 1,843,607$ 2,115,471$ 52,280$ 3%

COMMUNITY DEVELOPMENT

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
53%

INDIRECT

ALLOCATIONS
12%

MISCELLANEOUS
0%

OPERATIONAL
30%

SUPPLIES
1%

CAPITAL OUTLAY
3%

DEBT SERVICE
0%

TRANSFERS
1%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
95 187

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 5,168,027 5,424,476 5,424,476 5,862,760 438,284 8% INDIRECT ALLOCATIONS 491,100 567,524 567,524 567,524 - 0% MISCELLANEOUS - - - - - 0%
OPERATIONAL 1,157,501 1,433,885 1,247,559 1,420,570 (13,315) -1% SUPPLIES 53,081 47,000 50,411 55,000 8,000 17%
CAPITAL OUTLAY 82,363 3,355 3,355 20,000 16,645 496% DEBT SERVICE - - - - - 0%
TRANSFERS - - - - - 0%
EXPENDITURES 6,952,072 7,476,240 7,293,326 7,925,854 449,614 6%

SPECIAL FUNDS
PERSONNEL 2,002,470 2,366,396 2,371,755 2,211,950 (154,446) -7% INDIRECT ALLOCATIONS 21,900 129,765 129,765 129,765 - 0% MISCELLANEOUS 11,730 18,000 18,000 21,000 3,000 17% OPERATIONAL 220,906 326,013 238,135 428,298 102,285 31% SUPPLIES 29,837 100,300 34,242 95,000 (5,300) -5%
CAPITAL OUTLAY 267,631 1,640,188 937,312 5,563,382 3,923,194 239% DEBT SERVICE - - - - - 0%
TRANSFERS - - 78,000 47,000 47,000 0%
EXPENDITURES 2,554,474 4,580,663 3,807,209 8,496,395 3,915,732 85% TOTAL EXPENDITURES 9,506,546$ 12,056,903$ 11,100,535$ 16,422,250$ 4,365,346$ 36% POLICE

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
49%

INDIRECT

ALLOCATIONS
4%

MISCELLANEOUS
0%

OPERATIONAL
11%

SUPPLIES
1%

CAPITAL OUTLAY
34%

DEBT SERVICE
0%

TRANSFERS
1%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
96 188

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 3,615,219 4,018,277 4,018,277 4,321,680 303,403 8% INDIRECT ALLOCATIONS 533,525 509,463 509,463 509,463 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 666,991 788,409 722,851 849,485 61,076 8% SUPPLIES 130,438 132,200 132,189 130,650 (1,550) -1% CAPITAL OUTLAY 6,653 905,000 893 905,000 - 0% DEBT SERVICE 430,450 432,650 432,650 431,650 (1,000) 0% TRANSFERS - - - - - 0% EXPENDITURES 5,383,275 6,786,000 5,816,323 7,147,928 361,929 5%

SPECIAL FUNDS
PERSONNEL 1,386,884 1,724,136 1,724,136 2,073,660 349,524 20% INDIRECT ALLOCATIONS - 109,560 109,560 109,560 0 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 101,200 254,155 85,585 126,918 (127,237) -50% SUPPLIES 34,802 38,881 38,881 27,500 (11,381) -29% CAPITAL OUTLAY 82,024 614,019 85,881 492,000 (122,019) -20% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 1,604,909 2,740,751 2,044,044 2,829,638 88,887 3%

AGENCY FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL - - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY 716,137 9,565,000 8,357,236 1,207,764 (8,357,236) -87% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 716,137 9,565,000 8,357,236 1,207,764 (8,357,236) -87% TOTAL EXPENDITURES 7,704,321$ 19,091,751$ 16,217,603$ 11,185,330$ (7,906,420)$ -41%

FIRE AND EMERGENCY SERVICES

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
57%

INDIRECT

ALLOCATIONS
6%

MISCELLANEOUS
0%

OPERATIONAL
9%

SUPPLIES
1%

CAPITAL OUTLAY
23%

DEBT SERVICE
4%

TRANSFERS
0%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
97 189

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL 934,993 1,737,670 1,737,670 2,192,260 454,590 26% INDIRECT ALLOCATIONS 159,400 274,419 274,419 274,419 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 1,135,237 1,454,982 1,478,911 1,551,600 96,618 7% SUPPLIES 156,657 111,700 100,762 137,020 25,320 23% CAPITAL OUTLAY 78,443 2,554,000 987,978 137,000 (2,417,000) -95% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 2,464,730 6,132,771 4,579,742 4,292,299 (1,840,472) -30%

ENTERPRISE FUND
PERSONNEL 1,995,442 1,485,955 1,485,955 1,869,030 383,075 26% INDIRECT ALLOCATIONS 678,600 1,410,050 1,410,050 1,410,050 - 0% MISCELLANEOUS 1,583,564 1,517,018 1,531,895 1,519,958 2,940 0% OPERATIONAL 6,607,802 9,283,256 7,435,438 9,901,883 618,627 7% SUPPLIES 126,358 116,900 90,179 138,150 21,250 18% CAPITAL OUTLAY 2,140,549 6,622,071 5,131,113 3,081,409 (3,540,661) -53% DEBT SERVICE 615,247 633,287 633,787 696,351 63,064 10% TRANSFERS - - - - - 0% EXPENDITURES 13,747,560 21,068,537 17,718,418 18,616,832 (2,451,705) -12%

SPECIAL FUNDS
PERSONNEL 296,690 156,562 165,903 141,750 (14,812) -9% INDIRECT ALLOCATIONS 27,100 39,452 39,452 39,452 - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 229,918 247,729 113,309 120,550 (127,179) -51% SUPPLIES 63,941 20,196 27,471 20,000 (196) -1% CAPITAL OUTLAY 5,092,405 15,967,622 3,966,935 27,840,273 11,872,651 74% DEBT SERVICE 245,908 - - - - 0% TRANSFERS 521,664 600,000 593,450 600,000 - 0% EXPENDITURES 6,477,626 17,031,562 4,906,520 28,762,026 11,730,464 69%

PUBLIC WORKS

SUMMARY OF EXPENDITURES PER DEPARTMENT
PAGE
98 190

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2025-2026

AGENCY FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - 1,425,000 1,425,000 1,025,000 (400,000) -28% OPERATIONAL 1,769,616 2,797,500 2,797,500 2,800,000 2,500 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY 84,823 2,640,110 2,640,110 - (2,640,110) -100% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 1,854,439 6,862,610 6,862,610 3,825,000 (3,037,610) -44% TOTAL EXPENDITURES 24,544,355$ 51,095,480$ 34,067,289$ 55,496,157$ 4,400,676$ 9%

PERSONNEL
8%

INDIRECT

ALLOCATIONS
4%

MISCELLANEOUS
5%

OPERATIONAL
33%

SUPPLIES
1%

CAPITAL OUTLAY
46%

DEBT SERVICE
2%

TRANSFERS
1%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
99 191

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

PROJECTED
FY2025

BUDGETED
FY2025A

PROJECTED
FY2026
BUDGET
FY25B LESS
FY26B %
GENERAL FUND - 101
PERSONNEL - - - - - 0%
INDIRECT ALLOCATIONS - - - - - 0%
MISCELLANEOUS - - - - - 0%
OPERATIONAL 69,828 52,000 52,000 - (52,000) -100%
SUPPLIES - - - - - 0%
CAPITAL OUTLAY - - - - - 0%
DEBT SERVICE 88,749 - - - - 0%
TRANSFERS - 744,438 332,975 583,627 (160,811) -22%
EXPENDITURES 158,577 796,438 384,975 583,627 (212,811) -27% TOTAL EXPENDITURES 158,577$ 796,438$ 384,975$ 583,627$ (212,811)$ -27%

NON-DEPARTMENTAL

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
0%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
0%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
100%
FY2026B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2024

PROJECTED
FY2025A

PROJECTED
FY2026
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
100
192

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

OPERATING BUDGET DETAIL
PAGE
101
193
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B)

GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND BEGINNING BALANCE 8,449,287 8,592,892 12,817,707 12,817,707 11,016,034 [101] : GENERAL FUND TOTAL REVENUE 16,234,613 22,275,073 18,057,535 19,480,915 18,788,751 [101] : GENERAL FUND TOTAL EXPENSE 16,091,007 18,050,258 24,999,019 21,282,587 23,419,113 REV. LESS EXP 143,605 4,224,815 (6,941,484) (1,801,673) (4,630,362) ENDING FUND BALANCE 8,592,892 12,817,707 5,876,223 11,016,034 6,385,673 RESTRICTED FUND BALANCE - - - - 4,494,382 [101] : GENERAL FUND UNRESTRICTED FUND BALANCE 8,592,892 12,817,707 5,876,223 11,016,034 1,891,290 [101] : GENERAL FUND

REVENUE
[101] RECREATION : GENERAL FUND : INFLOW : REVENUES [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4322 SENIOR DEPOSITS-C1 - - - - - [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4501 YOUTH SPORTS FEES 28,700 18,433 22,000 13,170 16,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4505 ADULT SPORTS FEES 27,940 26,676 27,500 26,136 22,500 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4510 AQUATICS FEES 30,021 32,472 30,000 29,361 32,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4535 RENTAL OF COMMUNITY CENTER 25,355 25,775 25,200 33,208 35,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4540 RENTAL OF PARK FACILITIES 13,530 10,600 12,500 12,055 12,500 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4841 CONTRIBUTIONS & SPONSORSHIPS 3,171 4,578 - 10,268 5,000 [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-101-4869 MISCELLANEOUS REVENUE 118 5,387 - 15 - [101] RECREATION : GENERAL FUND : INFLOW : REVENUES101-030-203-4322 SENIOR DEPOSITS (C1) 23 332 - 104 - [101] RECREATION : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 128,858 124,254 117,200 124,317 123,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4210 ANIMAL LICENSE FEES 919 462 500 548 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4212 DANCE PERMITS - 15 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4338 POST REIMBURSEMENTS-POLICE 24,787 13,365 15,000 15,000 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4351 SB-90 POLICE STATE REIMBURSE 13,225 34,630 34,000 19,204 22,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4421 POLICE-SPECIAL SERVICES 46,578 90,139 44,000 29,442 44,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4422 POLICE-REPORTS 8,774 9,534 8,500 9,455 8,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4702 COURT FINES-NON TRAFFIC 27,397 49,980 45,000 50,907 45,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4704 PARKING TICKET FINES 3,507 2,536 2,000 2,081 2,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4831 STATE FINGERPRINT FEES 2,722 6,747 3,000 2,145 3,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4858 SUSD SRO REIMBURSEMENTS 193,890 246,070 265,000 265,000 265,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4869 MISCELLANEOUS REVENUE 22,317 411 2,000 1,000 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4875 ANIMAL CONTROL SERVICES 2,907 2,867 2,750 1,301 2,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4962 INSURANCE REIMBURSEMENTS - 60,859 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : REVENUES347,022 517,615 421,750 396,083 407,500 [101] POLICE : GENERAL FUND:INTERNAL SERV/RECORDS & COMM : INFLOW : REVENUES [101] POLICE : GENERAL FUND:INTERNAL SERV/RECORDS & COMM : INFLOW : REVENUES101-040-201-4840 LOCAL AGENCY REVENUE - - 262,532 56,787 264,190 [101] POLICE : GENERAL FUND:INTERNAL SERV/RECORDS & COMM : INFLOW : REVENUESTOTAL [101] GENERAL FUND:INTERNAL SERV/RECORDS & COMM : REVENUES- - 262,532 56,787 264,190 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4352 FIRE STATE REIMBURSE - 45,088 75,000 100,000 75,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4406 SALE OF MAPS/PLANS/DOCUMENTS 300 165 300 300 300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4431 AMBULANCE -EMERGENCY SERVICES 1,361,076 1,413,999 1,800,000 1,900,000 1,900,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4432 AMBULANCE- GEMT REIMBURSEMENT 153,539 80,088 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4433 AMBULANCE-BAD DEBT RECOVERY - 352 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4435 COUNTY EMS REIMBURSEMENTS 16,875 16,875 16,875 16,875 16,875 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4450 PLAN CHECK FEE-BLDG & SAFETY 3,998 4,895 4,000 1,200 2,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4451 FIRE PREVENTION FEES 29,671 42,501 35,000 35,510 20,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4862 MSI FEES OTHER - 4,235 3,600 - 4,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4869 MISCELLANEOUS REVENUE 15,019 227,477 10,000 22,352 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4959 CPR FIRST AID CLASSES 585 1,825 100 - 1,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4968 IGT REIMBURSEMENT (FEDERAL) 1,351,303 1,884,238 1,800,000 2,111,702 1,800,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4969 FCC-TRAINING 5,522 4,091 5,000 5,000 5,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : REVENUES2,937,889 3,725,827 3,749,875 4,192,940 3,824,675 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4215 BUILDING PERMITS 411,479 472,592 400,000 440,000 380,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4436 CODE ENFORCEMENT ABATEMENT FEES 2,700 4,700 2,500 650 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4441 ZONING & SUBDIVISION FEES 6,298 9,154 7,500 21,000 9,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4447 MITIGATION/MONITORING FEES 3,000 3,280 3,280 1,710 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4450 PLAN CHECK FEE-BLDG & SAFETY 258,560 290,781 200,000 125,000 125,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4451 FIRE PREVENTION FEES - - - 150 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4452 FINAL SITE PLAN INSPECTION - - - 1,560 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4453 MINOR DEVIATION FEE 4,370 5,828 4,500 6,254 4,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4455 SUBDIVISION INSPECTION FEE 21,376 14,780 10,000 11,100 10,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4830 SMIP-STRONG MOTION FEES - 78 - 795 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4831 SB1473-BUILDING PERMIT FEES - - - 60 - The General fund is the City's general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue.

PAGE
102
194
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4869 MISCELLANEOUS REVENUE 81,239 1,706 1,000 56 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: PLANNING DIVISION : REVENUES789,022 802,899 628,780 608,335 533,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4562 WATER SERVICE/PENALTIES 3,094 3,235 3,100 2,867 3,100 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4869 MISCELLANEOUS REVENUE - - - 100 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-201-4869 MISCELLANEOUS REVENUE - 12,000 - 2,175 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-201-4879 TRANSFERS IN 511,501 521,664 - 593,450 600,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4810 RENTAL SANGER YOUTH CENTER 44,470 61,784 60,000 65,745 68,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4811 SYC UTILITY REIMB 19,996 20,454 19,000 32,269 30,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-901-4329 GRANT REVENUE - - 15,000 15,038 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 579,062 619,137 97,100 711,643 701,100 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4001 PROP TAX - SECURED CURRENT 1,988,125 1,962,621 1,966,742 2,188,197 2,150,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4002 PROP TAX - UNSECURED CURRENT 116,873 126,172 126,436 254,653 130,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4003 PROP TAX - PRIOR SECURED 373,938 400,079 400,919 136,535 136,798 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4004 PROP TAX - PRIOR UNSECURED - 4,607 4,617 590 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4005 PROP TAX - SUPPLEMENTAL SEC 60,986 90,489 90,679 59,983 50,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4006 PROP TAX - SUPPLEMENTAL UNSEC 5,857 7,868 7,884 8,280 8,500 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4105 SALES TAX 3,046,642 3,809,989 3,884,901 4,054,138 3,929,480 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4120 TRANSIENT OCCUPANCY TAX 9,403 12,508 10,000 12,092 12,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4130 UTILITY USERS TAX 1,712,167 1,916,101 1,823,000 2,149,071 2,000,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4135 UTILITY USERS TAX - WATER 123,498 133,183 120,285 149,662 150,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4150 FRANCHISE TAX/NATURAL GAS 175,847 188,040 175,000 200,000 200,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4151 FRANCHISE TAX/ELECTRICITY 145,252 107,986 140,000 206,545 210,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4152 FRANCHISE TAX/CABLE TV 101,051 123,448 140,000 103,211 100,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4154 FRANCHISE TAX/FEE DISPOSAL 168,522 182,323 180,000 187,200 234,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4160 BUSINESS LICENSE TAX 140,924 157,543 140,000 158,965 150,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4165 PROPERTY TRANSFER TAX 42,868 44,082 47,500 47,500 48,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4341 MOTOR VEHICLE IN LIEU OF TAX 2,826,288 2,981,088 3,000,000 2,967,609 2,950,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4382 IN LIEU PROPERTY TAX 250,000 250,100 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4403 PHOTOCOPY FEES 65 38 50 60 50 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4407 NSF CHARGE 288 180 250 156 150 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4801 INTEREST INCOME 81,289 215,235 448,034 448,034 446,308 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS (13,674) 14,530 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 19,684 18,737 20,000 19,299 20,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4865 CASH SHORT/OVER 45 (113) - 60 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4869 MISCELLANEOUS REVENUE 14,529 39,144 4,000 31,249 10,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4879 TRANSFERS IN - 3,610,753 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4966 W/C REIMBURSEMENTS 62,292 88,612 50,000 7,721 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 11,452,759 16,485,342 12,780,298 13,390,810 12,935,286

EXPENSE
[101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5110 DIRECT LABOR-REGULAR 53,977 55,229 21,000 21,000 21,000 # 101-001-101-5160 VACATION LEAVE BUY BACK - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5170 OTHER LEAVE BUY BACK - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5210 PERS EXPENSE 3,763 2,936 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5219 PERS OBLIGATION BOND 11,400 11,400 2,402 2,402 2,630 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5220 SOCIAL SECURITY 6,184 6,111 1,607 1,607 1,610 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5310 HEALTH INSURANCE 76,029 56,345 45,265 45,265 47,470 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5320 WORKERS COMPENSATION 6,157 6,311 5,315 5,315 5,650 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5340 EMPLOYEE ASSISTANCE PROGRAM 19 19 74 74 70 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5350 FITNESS PROGRAM 13 13 1,800 1,800 1,800 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5410 AUTO ALLOWANCE 24,071 24,000 24,000 24,000 24,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5411 CELL PHONE ALLOWANCE 971 360 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS 182,583 162,724 101,463 101,463 104,230 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6110 SUPPLIES 1,447 526 2,000 627 1,200 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6124 SUPPLIES-OTHER - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6240 SVCS-LEGAL COUNSEL 28,405 47,045 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6241 SERVICES-LEGAL LITIGATION 4,771 3,871 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6290 SVCS-PROFESSIONAL SERVICES 652 1,514 167,050 167,050 165,500 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6431 GENERAL LIABILITY PREMIUMS 3,300 - 15,098 15,098 16,260 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6432 PROPERTY PREMIUMS 800 - 7,608 7,608 8,020 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6434 FIDELITY AND SURETY PREMIUMS - - 40 40 40 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6437 COBRA EXPENSE 100 - 238 238 210 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6438 UNEMPLOYMENT INSURANCE 100 - 775 775 1,730 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6445 DISABILITY INSURANCE 1,300 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6446 LIFE INSURANCE - - 209 209 190 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6448 RISK MGT ADMIN 300 - 208 208 220 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6449 ERMA PERSONNEL INSURANCE 1,300 - 2,757 2,757 3,040 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6521 TELECOMMUNICATIONS REGULAR 4,668 5,869 3,000 4,044 - PAGE
103
195
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6730 TRAINING/WORKSHOPS/MEETINGS 22,806 40,090 34,800 21,049 21,500 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6830 MEMBERSHIPS-OTHER 20,480 18,001 19,553 15,516 18,700 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6940 MISCELLANEOUS-OTHER EXPENSE 500 500 - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8322 COMPUTER HARDWARE 500 500 3,000 - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8440 CHARGES FOR INTERNAL ADMIN 23,400 23,400 136,761 136,761 136,761 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8483 UTILITY DISCOUNT CONTRIBUTION 68,850 75,930 78,810 78,810 82,110 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : OTHER CHARGES 183,677 217,248 471,907 450,790 455,481 [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-6290 SVCS-PROFESSIONAL SERVICES 58,500 74,218 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7111 FALLER PARK CONCESSION STAND 8,818 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7131 4-WAY LED SOLAR STOP SIGNS 7,721 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7141 RRFB LED FLASHING CROSSWALK 44,459 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7151 GREENWOOD PARK BASKETBALL COURT 5,644 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7171 DOWNTOWN REVITALIZATION - 13,399 86,601 17,830 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7181 KELLY PARK WALKING PATH 38,357 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7191 BOXING RING 20,510 1,000 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7130 VETERANS PARK - - 150,000 - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7201 ACADEMY & 8TH FLASHING BEACONS - 40,084 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-8420 SERVICES TO OTHER PROGRAMS - - 229,354 500 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-9100 TRANSFERS TO OTHER FUNDS - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: ONE TIME PROGRAMS : OTHER CHARGES184,009 128,702 465,954 18,330 - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-020-901-6290 SVCS-PROFESSIONAL SERVICES - 101,209 - - - [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES - 101,209 - - - [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5110 DIRECT LABOR-REGULAR 123,858 162,228 174,973 174,973 281,380 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5120 DIRECT LABOR-PART TIME 233,209 247,035 160,000 160,000 102,600 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5130 OVERTIME 32,066 24,686 25,400 25,400 10,000 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5160 VACATION LEAVE BUY BACK 1,541 580 2,497 2,497 7,930 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5170 OTHER LEAVE BUY BACK - 3,102 2,129 2,129 1,100 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5210 PERS EXPENSE 13,766 12,907 15,187 15,187 48,290 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5219 PERS OBLIGATION BOND 25,234 25,234 17,671 17,671 35,180 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5220 SOCIAL SECURITY 29,619 33,051 21,234 21,234 29,380 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5310 HEALTH INSURANCE 36,703 48,801 85,117 85,117 99,710 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5320 WORKERS COMPENSATION 47,295 53,450 3,189 3,189 13,650 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM 62 85 19 19 20 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5350 FITNESS PROGRAM 41 57 1,080 1,080 1,080 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5410 AUTO ALLOWANCE - 121 - - - [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-101-5411 CELL PHONE ALLOWANCE 145 216 1,440 1,440 1,440 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS 543,538 611,552 509,936 509,936 631,760 [101] RECREATION : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6110 SUPPLIES 196 66 28,500 28,500 26,700 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6124 SUPPLIES-OTHER 81,433 62,171 - 806 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6140 EQUIPTMENT (< $5000) - - 1,100 2,072 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6150 EQUIPTMENT (>=$5000) - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6146 MINOR EQUIP-OTHER 248 3,138 - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6290 SVCS-PROFESSIONAL SERVICES 45,839 39,437 33,130 33,130 32,500 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6332 FUEL-UNLEADED 4,551 780 6,100 6,100 6,100 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6415 MISC ADVERTISING - - 300 300 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6431 GENERAL LIABILITY PREMIUMS 8,200 - 3,891 3,891 4,050 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6432 PROPERTY PREMIUMS 1,900 - 1,961 1,961 2,000 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6434 FIDELITY AND SURETY PREMIUMS - - 10 10 10 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6437 COBRA EXPENSE - - 61 61 60 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6438 UNEMPLOYMENT INSURANCE 1,200 - 465 465 1,040 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6445 DISABILITY INSURANCE 1,000 - 3,475 3,475 3,680 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6446 LIFE INSURANCE - - 54 54 50 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6448 RISK MGT ADMIN 400 - 54 54 60 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6449 ERMA PERSONNEL INSURANCE - - 711 711 760 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6451 RENTAL-VEHICLES & EQUIPMENT 1,466 1,113 1,000 1,000 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6455 LOW/HIGH VEHICLE INSURANCE 900 - 3 3 10 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6521 TELECOMMUNICATIONS REGULAR 11,197 12,288 13,500 13,500 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6730 TRAINING/WORKSHOPS/MEETINGS (72) 328 2,500 2,500 4,050 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6920 FEES AND FILINGS - 840 850 850 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8310 PHOTOCOPY CHARGES 1,513 1,605 1,800 1,800 1,040 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8321 COMPUTER SOFTWARE 5,119 5,000 5,400 5,400 - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8350 VEHICLE MAINTENANCE CHARGES 6,739 240 7,700 7,700 1,500 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-8440 CHARGES FOR INTERNAL ADMIN 57,000 57,000 144,449 144,449 144,449 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-201-6510 UTILITY-ELECTRIC/GAS - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-101-6740 MILEAGE REIMBURSEMENT - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-202-6510 UTILITY-ELECTRIC/GAS - - - - - [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES 228,830 184,006 257,013 258,791 228,059 [101] RECREATION : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES PAGE
104
196
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5110 DIRECT LABOR-REGULAR 23,310 41,814 47,166 47,166 49,530 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5120 DIRECT LABOR-PART TIME 11,831 - 17,550 17,550 17,550 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5130 OVERTIME 828 436 400 400 400 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5160 VACATION LEAVE BUY BACK - - 354 354 810 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5210 PERS EXPENSE 1,650 3,237 3,803 3,803 4,130 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5219 PERS OBLIGATION BOND 4,749 4,749 6,294 6,294 6,200 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5220 SOCIAL SECURITY 2,829 3,439 4,951 4,951 5,140 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5310 HEALTH INSURANCE 13,964 24,905 11,253 11,253 22,250 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5320 WORKERS COMPENSATION 4,329 4,577 1,063 1,063 2,890 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5340 EMPLOYEE ASSISTANCE PROGRAM 24 39 2 2 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5350 FITNESS PROGRAM 16 26 360 360 360 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-5430 RECLASS OF SALARY - (22,010) (40,000) - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-9000 TRANSFERS OUT - (22,010) - (40,000) (41,578) [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS 63,531 39,201 53,195 53,195 67,692 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6110 SUPPLIES - - 3,000 3,000 7,500 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6124 SUPPLIES-OTHER 512 - - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6290 SVCS-PROFESSIONAL SERVICES - 3,740 5,110 5,110 - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6431 GENERAL LIABILITY PREMIUMS - - 310 310 460 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6432 PROPERTY PREMIUMS - - 156 156 230 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6434 FIDELITY AND SURETY PREMIUMS - - 1 1 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6437 COBRA EXPENSE - - 5 5 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-030-203-6438 UNEMPLOYMENT INSURANCE - - 155 155 350 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6445 DISABILITY INSURANCE 500 - - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6446 LIFE INSURANCE - - 4 4 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6448 RISK MGT ADMIN - - 4 4 10 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-6449 ERMA PERSONNEL INSURANCE - - 57 57 90 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-205-6290 SVCS-PROFESSIONAL SERVICES - 5,129 - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-030-203-8310 PHOTOCOPY CHARGES - - - - 520 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES 1,012 8,869 8,802 8,802 9,190 [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY101-030-901-7230 MACHINERY & EQUIPMENT - 38,443 - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND : CAPITAL OUTLAY - 38,443 - - - [101] RECREATION - SENIOR CENTER : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5110 DIRECT LABOR-REGULAR 2,035,534 2,482,123 2,742,806 2,742,806 2,850,970 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5120 DIRECT LABOR-PART TIME - 3,753 41,340 41,340 41,340 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5130 OVERTIME 294,468 287,922 296,500 296,500 260,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5160 VACATION LEAVE BUY BACK 24,969 16,746 66,886 66,886 66,230 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5170 OTHER LEAVE BUY BACK 168,655 194,459 126,253 126,253 134,980 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5210 PERS EXPENSE 271,552 280,036 395,294 395,294 600,370 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5219 PERS OBLIGATION BOND 421,903 421,903 368,905 368,905 356,360 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5220 SOCIAL SECURITY 209,272 226,345 212,987 212,987 221,270 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5310 HEALTH INSURANCE 653,912 690,855 794,632 794,632 906,560 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5320 WORKERS COMPENSATION 374,738 413,357 182,586 182,586 201,330 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 1,150 1,211 275 275 260 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5350 FITNESS PROGRAM 767 807 11,880 11,880 12,060 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5411 CELL PHONE ALLOWANCE 4,903 4,320 4,320 4,320 5,040 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5430 RECLASS OF SALARY EXPENDITURES - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5420 UNIFORM ALLOWANCE 46,354 44,462 42,250 42,250 45,250 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : WAGES AND BENEFITS4,508,175 5,068,297 5,286,915 5,286,915 5,702,020 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6110 SUPPLIES 9,674 6,638 25,000 24,862 55,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6111 POSTAGE 94 5 700 40 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - 1,600 776 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6121 SUPPLIES-YOUTH SERVICES 595 60 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6122 SUPPLIES-SHOP AND FIELD 1,939 956 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6123 SUPPLIES-SAFETY 11,171 20,339 22,000 22,117 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6124 SUPPLIES-OTHER 6,143 25,069 - 3,432 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6125 SUPPLIES-JAIL - 18 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6128 SUPPLIES CRIME PREVENTION 193 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6129 CRIME SCENE MANAGEMENT 1,833 - 7,000 - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6140 EQUIPTMENT (< $5000) - - 2,100 2,100 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6150 EQUIPTMENT (>=$5000) - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6141 MINOR EQUIP-SMALL TOOLS - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6142 MINOR EQUIP-OFFICE 888 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6146 MINOR EQUIP-OTHER - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6215 ANIMAL CONTROL SERVICES 13,736 16,037 15,000 16,685 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6240 SVCS-LEGAL COUNSEL 5,387 12,157 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6290 SVCS-PROFESSIONAL SERVICES 125,958 174,053 103,295 84,467 187,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6291 CONTRACT DISPATCH SERVICES 428,634 429,743 451,100 429,040 450,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6292 DRUG/ALCOHOL TESTING 37,922 32,714 34,000 34,000 30,000 PAGE
105
197
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6310 TIRES EXPENSE 19,539 12,519 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6332 FUEL-UNLEADED 123,800 151,346 145,000 132,353 150,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6420 PRINTING & BINDING 2,210 599 2,100 1,849 1,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6431 GENERAL LIABILITY PREMIUMS 69,800 - 56,409 56,409 67,470 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6432 PROPERTY PREMIUMS 17,000 - 28,425 28,425 33,290 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6434 FIDELITY AND SURETY PREMIUMS - - 151 151 150 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6437 COBRA EXPENSE - - 888 888 870 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6438 UNEMPLOYMENT INSURANCE 5,900 - 5,113 5,113 11,560 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6445 DISABILITY INSURANCE 800 - 40,830 40,830 44,970 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6446 LIFE INSURANCE - - 781 781 770 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6448 RISK MGT ADMIN 7,100 - 776 776 890 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6449 ERMA PERSONNEL INSURANCE 28,600 - 10,302 10,302 12,610 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6455 LOW/HIGH VEHICLE INSURANCE 17,600 - 41 41 40 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6510 UTILITY-ELECTRIC/GAS 56,496 36,765 51,879 56,879 63,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6521 TELECOMMUNICATIONS REGULAR 67,768 76,857 92,000 81,932 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6600 REPAIRS & MAINTENANCE - - 26,000 25,917 25,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS 22,598 7,664 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6620 R&M-EQUIPMENT 7,878 346 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 7,384 7,127 6,892 6,892 7,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6750 P.O.S.T. TRAINING 36,935 32,139 63,500 63,500 35,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6830 MEMBERSHIPS-OTHER 1,802 712 2,200 285 5,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6940 MISCELLANEOUS-OTHER EXPENSE 435 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8310 PHOTOCOPY CHARGES 5,375 5,343 6,000 3,746 5,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8322 COMPUTER HARDWARE - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8350 VEHICLE MAINTENANCE CHARGES 170,141 161,374 154,834 149,834 170,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8440 CHARGES FOR INTERNAL ADMIN 491,100 491,100 567,524 567,524 567,524 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : OTHER CHARGES1,804,426 1,701,682 1,923,439 1,851,944 1,939,644 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-040-101-7235 K-9 UNIT 7,265 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-040-101-7239 PATROL VEHICLES - 82,363 3,355 3,355 20,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : CAPITAL OUTLAY7,265 82,363 3,355 3,355 20,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5110 DIRECT LABOR-REGULAR - 54,988 83,336 83,336 93,260 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5130 OVERTIME - 7,053 7,200 7,200 10,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5160 VACATION LEAVE BUY BACK - 10 126 126 2,340 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5170 OTHER LEAVE BUY BACK - 1,757 - - 970 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5210 PERS EXPENSE - 5,488 8,942 8,942 13,930 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5219 PERS OBLIGATION BOND - - 11,121 11,121 11,660 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5220 SOCIAL SECURITY - 4,987 6,375 6,375 7,140 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5310 HEALTH INSURANCE - 14,809 12,595 12,595 13,200 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5320 WORKERS COMPENSATION - 9,093 5,980 5,980 6,360 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM - 27 27 27 20 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5350 FITNESS PROGRAM - 18 360 360 360 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5420 UNIFORM ALLOWANCE - 1,500 1,500 1,500 1,500 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6110 SUPPLIES - - 4,767 595 3,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6332 FUEL-UNLEADED - - 2,605 605 2,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6431 GENERAL LIABILITY PREMIUMS - - 5,500 5,500 5,030 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6432 PROPERTY PREMIUMS - - 2,772 2,772 2,490 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6434 FIDELITY AND SURETY PREMIUMS - - 15 15 20 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6437 COBRA EXPENSE - - 87 87 70 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6438 UNEMPLOYMENT INSURANCE - - 155 155 350 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6446 LIFE INSURANCE - - 76 76 60 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6448 RISK MGT ADMIN - - 76 76 70 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6449 ERMA PERSONNEL INSURANCE - - 1,005 1,005 940 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6290 SVCS-PROFESSIONAL SERVICES 398 - 104,248 - 89,420 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-7239 PATROL VEHICLES - - 3,666 2,666 - [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: INTERNAL SERV/RECORDS & COMM : SERVICES AND SUPPLIES398 99,730 262,532 151,111 264,190 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5110 DIRECT LABOR-REGULAR 869,007 993,135 1,178,686 1,178,686 1,112,120 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5120 DIRECT LABOR-PART TIME (365) - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5130 OVERTIME 163,354 171,239 176,300 176,300 160,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5140 FLSA & ACTING PAY 4,512 7,064 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5160 VACATION LEAVE BUY BACK 7,380 22,415 24,587 24,587 121,210 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5170 OTHER LEAVE BUY BACK (351) 19,338 17,113 17,113 12,110 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5210 PERS EXPENSE 244,763 163,164 265,462 265,462 259,040 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5219 PERS OBLIGATION BOND 177,045 177,045 157,286 157,286 139,010 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5220 SOCIAL SECURITY 81,738 89,869 90,170 90,170 85,080 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5310 HEALTH INSURANCE 246,052 303,400 444,674 444,674 461,840 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5320 WORKERS COMPENSATION 200,042 210,139 137,737 137,737 143,900 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 437 533 73 73 60 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5350 FITNESS PROGRAM 247 329 5,490 5,490 5,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5411 CELL PHONE ALLOWANCE 362 360 360 360 180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5420 UNIFORM ALLOWANCE 6,150 7,500 5,400 5,400 6,300 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : WAGES AND BENEFITS2,000,375 2,165,531 2,503,337 2,503,337 2,506,250 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6110 SUPPLIES 4,462 6,755 35,800 35,800 38,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6115 PUBLICATIONS/SUBSCRIPTIONS 702 726 400 1,001 1,055 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6124 SUPPLIES-OTHER 36,019 42,273 - (51) - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6130 UNIFORM EXPENSE 9,817 11,315 10,300 10,300 14,885 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6140 EQUIPTMENT (< $5000) - - 2,400 589 2,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6150 EQUIPTMENT (>=$5000) - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6141 MINOR EQUIP-SMALL TOOLS 7,125 2,578 - 255 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6240 SVCS-LEGAL COUNSEL 519 3,003 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6241 SERVICES-LEGAL LITIGATION 53,360 14,233 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6290 SVCS-PROFESSIONAL SERVICES 43,821 49,279 56,075 44,042 29,830 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6332 FUEL-UNLEADED 18,227 24,190 24,400 3,610 24,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6351 FCC-TRAINING EXPENSE 944 - 1,100 1,100 5,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6420 PRINTING & BINDING - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6431 GENERAL LIABILITY PREMIUMS 28,500 - 14,939 14,939 14,750 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6432 PROPERTY PREMIUMS 6,900 - 7,528 7,528 7,280 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6434 FIDELITY AND SURETY PREMIUMS - - 40 40 40 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6437 COBRA EXPENSE 400 - 235 235 200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6438 UNEMPLOYMENT INSURANCE 2,500 - 2,363 2,363 5,180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6445 DISABILITY INSURANCE 1,500 - 8,687 8,687 9,180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6446 LIFE INSURANCE - - 207 207 170 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6448 RISK MGT ADMIN 2,300 - 206 206 200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6449 ERMA PERSONNEL INSURANCE 11,700 - 2,728 2,728 2,760 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6455 LOW/HIGH VEHICLE INSURANCE 5,400 - 9 9 10 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6521 TELECOMMUNICATIONS REGULAR 30,121 33,954 33,000 33,000 16,240 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6600 REPAIRS & MAINTENANCE - - 15,100 5,000 10,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6620 R&M-EQUIPMENT 11,108 12,599 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6640 R&M-OTHER 1,288 8,581 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 5,363 4,988 6,100 5,000 4,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6830 MEMBERSHIPS-OTHER 1,474 1,445 2,200 3,239 3,070 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6940 MISCELLANEOUS-OTHER EXPENSE 916 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8320 INFORMATION SYSTEMS 7,802 5,923 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8321 COMPUTER SOFTWARE - - 8,700 8,692 7,973 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8322 COMPUTER HARDWARE - - - - 3,450 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8350 VEHICLE MAINTENANCE CHARGES 64,058 98,025 80,000 80,000 100,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8440 CHARGES FOR INTERNAL ADMIN 268,600 268,600 344,259 344,259 344,259 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8310 PHOTOCOPY CHARGES 1,647 1,688 2,200 1,000 1,330 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : OTHER CHARGES626,572 590,154 658,974 613,775 646,262 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-101-7210 BUILDINGS 13,347 1,575 - 893 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-101-7220 IMPROVEMENTS OTHER THAN BLDGS 10,439 3,056 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-201-7210 FIRE STATION REMODEL & EXPANSION - - 905,000 - 905,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : CAPITAL OUTLAY23,786 4,632 905,000 893 905,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5110 DIRECT LABOR-REGULAR 77,057 185,485 201,873 201,873 255,640 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5120 DIRECT LABOR-PART TIME 2,979 18,150 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5130 OVERTIME 32,731 91,898 94,600 94,600 70,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5160 VACATION LEAVE BUY BACK - 283 3,205 3,205 19,110 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5170 OTHER LEAVE BUY BACK - 914 507 507 400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5210 PERS EXPENSE 5,935 14,245 39,031 39,031 47,260 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5219 PERS OBLIGATION BOND 15,699 15,699 32,194 32,194 31,960 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5220 SOCIAL SECURITY 8,760 21,428 15,443 15,443 19,560 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5310 HEALTH INSURANCE 44,241 104,793 67,270 67,270 143,430 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5320 WORKERS COMPENSATION 18,462 48,823 55,812 55,812 59,310 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5340 EMPLOYEE ASSISTANCE PROGRAM 78 179 104 104 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5350 FITNESS PROGRAM 52 119 2,160 2,160 2,160 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5420 UNIFORM ALLOWANCE 3,188 4,041 1,800 1,800 1,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6130 UNIFORM EXPENSE 1,678 1,710 2,700 3,238 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6290 SVCS-PROFESSIONAL SERVICES 5,667 - 10,660 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6431 GENERAL LIABILITY PREMIUMS - - 21,248 21,248 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6432 PROPERTY PREMIUMS - - 10,707 10,707 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6434 FIDELITY AND SURETY PREMIUMS - - 57 57 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6437 COBRA EXPENSE - - 334 334 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6438 UNEMPLOYMENT INSURANCE - - 930 930 2,070 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6446 LIFE INSURANCE - - 294 294 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6448 RISK MGT ADMIN - - 292 292 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6449 ERMA PERSONNEL INSURANCE - - 3,880 3,880 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-7210 BUILDINGS 8,688 2,021 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8200 ADMIN FEES - - 3,000 3,000 3,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8210 BOND PRINCIPAL PAYMENT 139,538 145,000 150,000 150,000 155,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8211 BOND INTEREST EXPENSE 290,983 285,450 279,650 279,650 273,650 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8440 CHARGES FOR INTERNAL ADMIN - 142,725 62,564 62,564 62,564 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OTHER CHARGES655,736 1,082,962 1,060,315 1,050,193 1,146,914 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5110 DIRECT LABOR-REGULAR 369,748 436,535 472,382 472,382 518,210 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5120 DIRECT LABOR-PART TIME 25,212 36,919 35,500 35,500 36,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5130 OVERTIME 42,168 44,018 45,300 45,300 45,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5140 FLSA & ACTING PAY 2,454 2,849 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5160 VACATION LEAVE BUY BACK 5,575 4,561 7,111 7,111 46,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5170 OTHER LEAVE BUY BACK 7,809 1,858 7,431 7,431 5,730 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5210 PERS EXPENSE 77,181 66,543 107,044 107,044 134,430 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5219 PERS OBLIGATION BOND 75,330 75,330 66,635 66,635 64,780 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5220 SOCIAL SECURITY 38,776 39,178 38,853 38,853 42,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5310 HEALTH INSURANCE 133,203 146,667 165,588 165,588 207,650 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5320 WORKERS COMPENSATION 84,366 85,889 50,430 50,430 59,660 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5340 EMPLOYEE ASSISTANCE PROGRAM 237 255 76 76 140 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5350 FITNESS PROGRAM 158 170 2,430 2,430 2,520 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5411 CELL PHONE ALLOWANCE 362 360 360 360 180 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5420 UNIFORM ALLOWANCE 2,500 2,500 1,800 1,800 1,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : WAGES AND BENEFITS865,080 943,632 1,000,941 1,000,941 1,164,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6110 SUPPLIES 2,011 862 96,400 96,400 92,650 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6111 POSTAGE - - 100 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6124 SUPPLIES-OTHER 87,237 80,548 - 40 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6130 UNIFORM EXPENSE 1,913 1,565 5,200 5,200 5,200 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6290 SVCS-PROFESSIONAL SERVICES 117,450 239,939 300,142 300,161 380,001 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6332 FUEL-UNLEADED 50,541 50,341 40,000 40,000 40,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6420 PRINTING & BINDING 998 - 1,100 643 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6431 GENERAL LIABILITY PREMIUMS 20,300 - 15,673 15,673 34,320 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6432 PROPERTY PREMIUMS 5,000 - 7,898 7,898 16,930 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6434 FIDELITY AND SURETY PREMIUMS - - 42 42 80 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6437 COBRA EXPENSE 300 - 247 247 450 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6438 UNEMPLOYMENT INSURANCE 1,700 - 1,046 1,046 2,420 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6445 DISABILITY INSURANCE 1,000 - 4,344 4,344 4,590 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6446 LIFE INSURANCE - - 217 217 390 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6448 RISK MGT ADMIN 900 - 216 216 460 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6449 ERMA PERSONNEL INSURANCE 8,400 - 2,862 2,862 6,420 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6455 LOW/HIGH VEHICLE INSURANCE 1,400 - 4 4 10 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6521 TELECOMMUNICATIONS REGULAR 379 - 200 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6600 REPAIR & MAINTENANCE - - 7,000 1,500 20,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6640 R&M-OTHER 4,762 609 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6730 TRAINING/WORKSHOPS/MEETINGS 3,291 3,804 6,100 2,815 6,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8320 INFORMATION SYSTEMS 9,677 9,117 8,800 8,542 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8321 COMPUTER SOFTWARE - - - - 8,541 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8322 COMPUTER HARDWARE 561 39 1,600 1,093 1,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8350 VEHICLE MAINTENANCE CHARGES 44,262 87,342 55,600 55,600 56,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8440 CHARGES FOR INTERNAL ADMIN 122,200 122,200 102,641 102,641 102,641 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : OTHER CHARGES484,283 596,365 657,432 647,183 778,703 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5110 DIRECT LABOR-REGULAR 29,230 123,032 213,815 213,815 222,970 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5120 DIRECT LABOR-PART TIME 5,743 1,175 9,600 9,600 9,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5160 VACATION LEAVE BUY BACK - 1,613 6,245 6,245 6,380 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5170 OTHER LEAVE BUY BACK - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5210 PERS EXPENSE 8,385 9,449 17,009 17,009 42,300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5219 PERS OBLIGATION BOND 12,623 12,623 28,532 28,532 27,870 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5220 SOCIAL SECURITY 2,747 9,722 17,091 17,091 17,800 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5310 HEALTH INSURANCE 6,040 35,459 29,721 29,721 53,850 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5320 WORKERS COMPENSATION 3,893 13,697 2,126 2,126 3,220 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5340 EMPLOYEE ASSISTANCE PROGRAM 11 59 44 44 40 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5350 FITNESS PROGRAM 7 39 720 720 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5411 CELL PHONE ALLOWANCE - - 720 720 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: PLANNING DIVISION : WAGES AND BENEFITS68,678 206,870 325,624 325,624 385,470 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6110 SUPPLIES 2,221 1,679 3,944 3,944 2,900 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6111 POSTAGE 1,647 - 100 - 500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - - 783 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6140 EQUIPTMENT (< $5000) - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6150 EQUIPTMENT (>=$5000) - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6146 MINOR EQUIP-OTHER 4,676 269 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6240 SVCS-LEGAL COUNSEL 41,847 49,944 3,000 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6290 SVCS-PROFESSIONAL SERVICES 206,406 137,172 99,420 74,271 100,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6410 LEGAL ADVERTISING 39,330 29,788 35,000 20,394 45,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6431 GENERAL LIABILITY PREMIUMS 7,500 - 8,980 8,980 9,920 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6432 PROPERTY PREMIUMS 1,800 - 4,525 4,525 4,890 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6434 FIDELITY AND SURETY PREMIUMS - - 24 24 30 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6437 COBRA EXPENSE 200 - 141 141 130 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6438 UNEMPLOYMENT INSURANCE 200 - 310 310 690 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6445 DISABILITY INSURANCE 1,600 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6446 LIFE INSURANCE - - 124 124 120 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6448 RISK MGT ADMIN 200 - 124 124 140 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6449 ERMA PERSONNEL INSURANCE 3,000 - 1,640 1,640 1,860 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6521 TELECOMMUNICATIONS REGULAR 5,259 5,718 5,300 4,317 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6730 TRAINING/WORKSHOPS/MEETINGS 9,329 2,316 6,000 6,000 12,800 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6830 MEMBERSHIPS-OTHER - - - - 525 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6920 FEES AND FILINGS - - 22,514 51 11,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8310 PHOTOCOPY CHARGES 1,449 1,475 1,400 1,063 180 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8321 COMPUTER SOFTWARE - - - - 300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8322 COMPUTER HARDWARE - - - - 3,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8440 CHARGES FOR INTERNAL ADMIN 34,400 34,400 133,793 133,793 133,793 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: PLANNING DIVISION : OTHER CHARGES361,064 262,761 326,339 260,483 327,778 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5110 DIRECT LABOR-REGULAR 60,111 115,385 269,008 269,008 258,740 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5120 DIRECT LABOR-PART TIME 57,289 46,033 18,283 18,283 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5130 OVERTIME - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5160 VACATION LEAVE BUY BACK - 1,613 1,846 1,846 3,330 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5170 OTHER LEAVE BUY BACK - - 3,783 3,783 1,890 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5210 PERS EXPENSE 12,931 8,801 23,097 23,097 21,330 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5219 PERS OBLIGATION BOND 5,579 5,579 45,706 45,706 32,350 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5220 SOCIAL SECURITY 9,259 12,821 21,978 21,978 19,800 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5310 HEALTH INSURANCE 25,395 47,943 88,475 88,475 84,530 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5320 WORKERS COMPENSATION 17,104 20,754 71,015 71,015 38,870 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5340 EMPLOYEE ASSISTANCE PROGRAM 38 78 59 59 60 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5350 FITNESS PROGRAM 25 52 2,160 2,160 1,440 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5411 CELL PHONE ALLOWANCE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: BUILDING DIVISION : WAGES AND BENEFITS187,730 259,056 545,409 545,409 462,340 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6110 SUPPLIES 2,120 1,191 7,905 7,905 8,620 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6111 POSTAGE - - 300 - 1,300 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6130 UNIFORM EXPENSE 2,178 - 2,404 2,404 2,400 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6142 MINOR EQUIP-OFFICE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6146 MINOR EQUIP-OTHER 285 216 1,600 119 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6240 SVCS-LEGAL COUNSEL 720 3,754 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6290 SVCS-PROFESSIONAL SERVICES 413,441 591,403 332,476 387,655 210,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6332 FUEL-UNLEADED 1,833 396 900 - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6410 LEGAL ADVERTISING - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6431 GENERAL LIABILITY PREMIUMS 5,400 - 12,100 12,100 14,720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6432 PROPERTY PREMIUMS 1,300 - 6,097 6,097 7,260 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6434 FIDELITY AND SURETY PREMIUMS - - 32 32 40 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6437 COBRA EXPENSE 400 - 190 190 190 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6438 UNEMPLOYMENT INSURANCE 1,000 - 930 930 1,380 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6445 DISABILITY INSURANCE 1,600 - 1,737 1,737 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6446 LIFE INSURANCE - - 168 168 170 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6448 RISK MGT ADMIN 800 - 166 166 200 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6449 ERMA PERSONNEL INSURANCE 2,300 - 2,210 2,210 2,750 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6455 LOW/HIGH VEHICLE INSURANCE 2,300 - 2 2 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6521 TELECOMMUNICATIONS REGULAR 5,052 6,020 5,600 4,580 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6730 TRAINING/WORKSHOPS/MEETINGS 2,037 1,117 29,580 29,580 6,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6740 MILEAGE REIMBURSEMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6830 MEMBERSHIPS-OTHER - - - - 430 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-7225 FLEET VEHICLE PURCHASES - - 80,000 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-7230 MACHINERY & EQUIPMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8310 PHOTOCOPY CHARGES - - - - 890 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8321 COMPUTER SOFTWARE 14,265 18,666 34,255 34,255 20,840 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8322 COMPUTER HARDWARE 2,507 - 9,910 9,910 8,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8350 VEHICLE MAINTENANCE CHARGES 4,660 2,461 2,500 1,801 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-8440 CHARGES FOR INTERNAL ADMIN 53,000 53,000 108,319 108,319 108,319 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-9000 TRANSFERS OUT - - - - 16,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: BUILDING DIVISION : OTHER CHARGES517,196 678,224 639,381 610,161 412,609 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5110 DIRECT LABOR-REGULAR - - - - 115,530 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5120 DIRECT LABOR-PART TIME - - - - 18,290 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5130 OVERTIME - - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5160 VACATION LEAVE BUY BACK - - - - 340 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5170 OTHER LEAVE BUY BACK - - - - 190 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5210 PERS EXPENSE - - - - 10,960 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5219 PERS OBLIGATION BOND - - - - 14,450 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5220 SOCIAL SECURITY - - - - 10,240 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5310 HEALTH INSURANCE - - - - 58,120 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5320 WORKERS COMPENSATION - - - - 38,430 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5350 FITNESS PROGRAM - - - - 720 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-401-5411 CELL PHONE ALLOWANCE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: CODE ENFORCEMENT DIVISION : WAGES AND BENEFITS- - - - 269,280 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6110 SUPPLIES - - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6111 POSTAGE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6130 UNIFORM EXPENSE - - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6142 MINOR EQUIP-OFFICE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6146 MINOR EQUIP-OTHER - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6240 SVCS-LEGAL COUNSEL - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6290 SVCS-PROFESSIONAL SERVICES - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6332 FUEL-UNLEADED - - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6410 LEGAL ADVERTISING - - - - 5,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6431 GENERAL LIABILITY PREMIUMS - - - - 670 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6432 PROPERTY PREMIUMS - - - - 330 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6434 FIDELITY AND SURETY PREMIUMS - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6437 COBRA EXPENSE - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6438 UNEMPLOYMENT INSURANCE - - - - 690 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6445 DISABILITY INSURANCE - - - - 1,840 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6446 LIFE INSURANCE - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6448 RISK MGT ADMIN - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6449 ERMA PERSONNEL INSURANCE - - - - 130 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6455 LOW/HIGH VEHICLE INSURANCE - - - - 10 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6521 TELECOMMUNICATIONS REGULAR - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6730 TRAINING/WORKSHOPS/MEETINGS - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6740 MILEAGE REIMBURSEMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-6830 MEMBERSHIPS-OTHER - - - - 400 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-7225 FLEET VEHICLE PURCHASES - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-7230 MACHINERY & EQUIPMENT - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8310 PHOTOCOPY CHARGES - - - - 360 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8321 COMPUTER SOFTWARE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8322 COMPUTER HARDWARE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8350 VEHICLE MAINTENANCE CHARGES - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-401-8440 CHARGES FOR INTERNAL ADMIN - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: CODE ENFORCEMENT DIVISION : OTHER CHARGES- - - - 15,470 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: CODE ENFORCEMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5110 DIRECT LABOR-REGULAR 44,742 49,779 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5160 VACATION LEAVE BUY BACK - 2,735 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5210 PERS EXPENSE 5,149 3,823 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5219 PERS OBLIGATION BOND 9,115 9,115 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5220 SOCIAL SECURITY 3,544 4,139 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5310 HEALTH INSURANCE 10,241 10,240 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5320 WORKERS COMPENSATION 4,851 5,708 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5340 EMPLOYEE ASSISTANCE PROGRAM 15 15 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5350 FITNESS PROGRAM 10 10 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-301-5411 CELL PHONE ALLOWANCE - - - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] ECONOMIC DEVELOPMENT DIVISION : WAGES AND BENEFITS77,667 85,565 - - - [101] COMMUNITY DEVELOPMENT : ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6110 SUPPLIES 40 - - - 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6200 CONTRACTUAL SERVICES 73,333 73,334 - 20,001 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6290 SVCS-PROFESSIONAL SERVICES 33,725 7,751 55,000 27,691 80,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6445 DISABILITY INSURANCE 500 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6448 RISK MGT ADMIN 200 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6730 TRAINING/WORKSHOPS/MEETINGS 3,068 4,789 6,000 6,000 6,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6830 MEMBERSHIPS-OTHER - - - - 500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-6940 MISCELLANEOUS-OTHER EXPENSE - - 30,000 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-301-8440 CHARGES FOR INTERNAL ADMIN 21,300 21,300 11,546 11,546 11,546 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OTHER CHARGES132,167 107,174 102,546 65,238 100,046 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: ECONOMIC DEVELOPMENT DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIES101-060-901-6290 SVCS-PROFESSIONAL SERVICES - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND- ONE TIME : SERVICES AND SUPPLIES- - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5110 DIRECT LABOR-REGULAR - - 250,115 250,115 333,080 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5120 DIRECT LABOR-PART TIME - - - - - [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5130 OVERTIME - - - - - [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5160 VACATION LEAVE BUY BACK - - 3,620 3,620 3,650 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5170 OTHER LEAVE BUY BACK - - 1,931 1,931 1,840 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5210 PERS EXPENSE - - 19,957 19,957 27,250 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5219 PERS OBLIGATION BOND - - 35,914 35,914 41,640 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5220 SOCIAL SECURITY - - 19,134 19,134 25,490 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5310 HEALTH INSURANCE - - 94,198 94,198 127,870 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5320 WORKERS COMPENSATION - - 3,189 3,189 4,520 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - 0 0 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5350 FITNESS PROGRAM - - 1,080 1,080 1,440 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-5411 CELL PHONE ALLOWANCE - - 2,160 2,160 2,160 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6110 SUPPLIES - - 1,000 1,000 1,000 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6290 SVCS-PROFESSIONAL SERVICES - - 330 330 500 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6431 GENERAL LIABILITY PREMIUMS - - 72 72 150 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6432 PROPERTY PREMIUMS - - 36 36 70 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6434 FIDELITY AND SURETY PREMIUMS - - 0 0 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6437 COBRA EXPENSE - - 1 1 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6438 UNEMPLOYMENT INSURANCE - - 465 465 1,380 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6446 LIFE INSURANCE - - 1 1 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6448 RISK MGT ADMIN - - 1 1 10 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6449 ERMA PERSONNEL INSURANCE - - 13 13 30 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-6730 TRAINING/WORKSHOPS/MEETINGS - - 500 1,000 1,000 PAGE
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203
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-8310 PHOTOCOPY CHARGES - - - - 5,320 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-070-101-8440 CHARGES FOR INTERNAL ADMIN - - 87,253 87,253 87,253 [101] PUBLIC WORKS : GENERAL FUND: ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: ADMINISTRATION : WAGES AND BENEFITS- - 520,970 521,470 665,693 [101] COMMUNITY DEVELOPMENT : GENERAL FUND- ONE TIME : OUTFLOW : SERVICES AND SUPPLIES [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5110 DIRECT LABOR-REGULAR 273,927 290,161 491,515 491,515 314,110 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5130 OVERTIME 14,950 10,706 11,000 11,000 20,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5160 VACATION LEAVE BUY BACK 2,284 3,963 8,435 8,435 7,170 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5170 OTHER LEAVE BUY BACK - 729 4,100 4,100 6,940 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5210 PERS EXPENSE 35,957 30,159 80,035 80,035 66,610 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5219 PERS OBLIGATION BOND 55,808 55,808 58,265 58,265 39,270 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5220 SOCIAL SECURITY 21,902 23,153 37,601 37,601 24,030 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5310 HEALTH INSURANCE 107,069 108,221 166,840 166,840 113,710 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5320 WORKERS COMPENSATION 63,151 64,674 81,858 81,858 56,490 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5340 EMPLOYEE ASSISTANCE PROGRAM 187 189 79 79 80 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5350 FITNESS PROGRAM 124 127 3,492 3,492 1,800 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5411 CELL PHONE ALLOWANCE 284 288 - - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-5430 RECLASS OF SALARY EXPENDITURES - - - - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6110 SUPPLIES - 186 57,500 36,141 61,650 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6122 SUPPLIES-SHOP AND FIELD 58,370 66,683 - 149 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6130 UNIFORM EXPENSE 8,274 10,883 9,900 9,900 9,840 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6240 SVCS-LEGAL COUNSEL 5,303 1,780 1,500 1,500 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6290 SVCS-PROFESSIONAL SERVICES 264,093 255,037 238,146 256,652 172,700 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6332 FUEL-UNLEADED 29,266 26,972 29,300 30,731 35,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6431 GENERAL LIABILITY PREMIUMS 12,200 - 16,284 16,284 19,030 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6432 PROPERTY PREMIUMS 2,300 - 8,206 8,206 9,390 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6434 FIDELITY AND SURETY PREMIUMS - - 44 44 50 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6437 COBRA EXPENSE 200 - 256 256 250 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6438 UNEMPLOYMENT INSURANCE 1,000 - 1,193 1,193 1,730 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6445 DISABILITY INSURANCE 2,700 - 14,768 14,768 15,600 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6446 LIFE INSURANCE - - 226 226 220 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6448 RISK MGT ADMIN 1,100 - 224 224 260 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6449 ERMA PERSONNEL INSURANCE 3,800 - 2,974 2,974 3,560 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6455 LOW/HIGH VEHICLE INSURANCE 3,000 - 15 15 20 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6510 UTILITY-ELECTRIC/GAS 26,156 21,518 26,251 27,709 29,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6521 TELECOMMUNICATIONS REGULAR 14,069 13,759 14,500 15,582 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6600 REPAIRS & MAINTENANCE - - 7,000 27,093 16,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6620 R&M-EQUIPMENT 1,130 8,695 - 130 - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6730 TRAINING/WORKSHOPS/MEETINGS 83 167 500 3,000 4,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6740 MILEAGE REIMBURSEMENT - - - - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-6940 MISCELLANEOUS-OTHER EXPENSE 30 50 - - - [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-8350 VEHICLE MAINTENANCE CHARGES 6,870 7,464 7,600 9,421 10,000 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITS101-070-201-8440 CHARGES FOR INTERNAL ADMIN 77,800 77,800 151,576 151,576 151,576 [101] PUBLIC WORKS : GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: OPERATIONS/STREET MAINTENANCE : OTHER CHARGES1,093,386 1,079,173 1,531,183 1,556,994 1,190,086 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5110 DIRECT LABOR-REGULAR 144,659 140,299 50,076 50,076 273,260 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5130 OVERTIME 6,763 6,070 6,200 6,200 8,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5160 VACATION LEAVE BUY BACK 1,218 2,168 1,403 1,403 4,810 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5170 OTHER LEAVE BUY BACK - 339 - - 90 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5210 PERS EXPENSE 16,755 13,131 4,032 4,032 62,900 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5219 PERS OBLIGATION BOND 29,472 29,472 6,523 6,523 34,160 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5220 SOCIAL SECURITY 11,266 11,127 3,831 3,831 20,910 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5310 HEALTH INSURANCE 61,106 56,920 11,135 11,135 119,930 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5320 WORKERS COMPENSATION 34,401 32,704 10,631 10,631 56,490 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5340 EMPLOYEE ASSISTANCE PROGRAM 108 100 100 100 190 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5350 FITNESS PROGRAM (363) 67 360 360 1,800 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-5411 CELL PHONE ALLOWANCE 133 156 - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6110 SUPPLIES - - 23,000 13,839 41,470 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6122 SUPPLIES-SHOP AND FIELD 24,702 22,270 - 0 - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6130 UNIFORM EXPENSE 3,280 1,985 2,100 3,300 1,230 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6140 EQUIPTMENT (< $5000) - - - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6150 EQUIPTMENT (>=$5000) - - - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6141 MINOR EQUIP-SMALL TOOLS 1,164 1,084 1,100 - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6290 SVCS-PROFESSIONAL SERVICES 71,835 111,478 120,110 142,831 118,400 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6332 FUEL-UNLEADED 3,489 5,009 5,000 5,000 5,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6431 GENERAL LIABILITY PREMIUMS 9,000 - 20,573 20,573 47,370 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6432 PROPERTY PREMIUMS 2,100 - 10,367 10,367 23,370 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6434 FIDELITY AND SURETY PREMIUMS - - 55 55 110 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6437 COBRA EXPENSE 200 - 324 324 620 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6438 UNEMPLOYMENT INSURANCE 600 - 155 155 1,730 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6445 DISABILITY INSURANCE 1,100 - - - 12,480 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6446 LIFE INSURANCE - - 285 285 540 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6448 RISK MGT ADMIN 700 - 283 283 630 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6449 ERMA PERSONNEL INSURANCE 3,300 - 3,757 3,757 8,860 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6455 LOW/HIGH VEHICLE INSURANCE 1,500 - - - 20 PAGE
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204
7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6510 UTILITY-ELECTRIC/GAS 254,432 412,148 502,821 502,821 619,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6600 REPAIRS & MAINTENANCE - - 27,500 39,711 54,000 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6610 R&M-BUILDINGS & IMPROVEMENTS 4,227 2,706 - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6620 R&M-EQUIPMENT 7,632 19,730 - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6630 R&M-GROUNDS & LANDSCAPING 3,500 4,950 - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6730 TRAINING/WORKSHOPS/MEETINGS - - - 1,000 500 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6740 MILEAGE REIMBURSEMENT - - - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-6940 MISCELLANEOUS-OTHER EXPENSE 28 - - - - [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-8350 VEHICLE MAINTENANCE CHARGES 1,705 2,411 2,500 2,731 2,500 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITS101-070-202-8440 CHARGES FOR INTERNAL ADMIN 60,000 60,000 35,590 35,590 35,590 [101] PUBLIC WORKS : GENERAL FUND: PARKS DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: PARKS DIVISION : OTHER CHARGES760,010 936,323 849,810 876,912 1,555,960 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5110 DIRECT LABOR-REGULAR 31,924 28,928 143,782 143,782 167,150 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5130 OVERTIME 1,016 - - - 10,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5160 VACATION LEAVE BUY BACK 707 1,477 3,564 3,564 4,090 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5170 OTHER LEAVE BUY BACK - 46 737 737 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5210 PERS EXPENSE 3,692 2,468 38,327 38,327 54,040 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5219 PERS OBLIGATION BOND 6,504 6,504 19,039 19,039 20,900 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5220 SOCIAL SECURITY 2,509 2,285 10,999 10,999 12,790 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5310 HEALTH INSURANCE 8,894 8,122 27,053 27,053 86,550 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5320 WORKERS COMPENSATION 5,912 4,218 24,451 24,451 33,890 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5340 EMPLOYEE ASSISTANCE PROGRAM 16 14 81 81 70 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5350 FITNESS PROGRAM 10 9 828 828 1,080 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-5411 CELL PHONE ALLOWANCE 139 192 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6110 SUPPLIES - - 30,200 49,633 32,900 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6122 SUPPLIES-SHOP AND FIELD 35,482 40,640 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6124 SUPPLIES-OTHER 23,539 26,878 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6129 PLANT CHEMICALS - - 15,000 18,198 19,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6130 UNIFORM EXPENSE 4,493 3,844 3,800 3,800 3,690 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6290 SVCS-PROFESSIONAL SERVICES 45,074 53,744 40,755 43,387 21,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6332 FUEL-UNLEADED - - - - 10,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6431 GENERAL LIABILITY PREMIUMS 6,800 - 16,575 16,575 18,050 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6432 PROPERTY PREMIUMS 1,700 - 8,352 8,352 8,910 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6434 FIDELITY AND SURETY PREMIUMS - - 44 44 40 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6437 COBRA EXPENSE 100 - 261 261 240 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6438 UNEMPLOYMENT INSURANCE 300 - 356 356 1,040 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6445 DISABILITY INSURANCE 300 - - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6446 LIFE INSURANCE - - 230 230 210 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6448 RISK MGT ADMIN 600 - 228 228 240 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6449 ERMA PERSONNEL INSURANCE 2,700 - 3,027 3,027 3,380 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6455 LOW/HIGH VEHICLE INSURANCE 1,600 - - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6510 UTILITY-ELECTRIC/GAS 22,047 60,179 73,418 55,544 77,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6521 TELECOMMUNICATIONS REGULAR 1,736 1,964 1,700 2,769 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6600 REPAIRS & MAINTENANCE - - 212,500 164,500 155,800 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6610 R&M-BUILDINGS & IMPROVEMENTS 183,346 101,869 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6620 R&M-EQUIPMENT 5,618 5,586 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-6730 TRAINING/WORKSHOPS/MEETINGS 212 174 500 621 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-8350 VEHICLE MAINTENANCE CHARGES 429 50 1,000 - 1,500 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-7413 COMMUNITY CENTER POOL REPAIR - - - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-301-8440 CHARGES FOR INTERNAL ADMIN 21,600 21,600 - - - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: FACILITIES : OTHER CHARGES418,997 370,792 676,808 636,387 743,560 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7220 IMPROVEMENTS OTHER THAN BLDGS - 40,000 - - 42,000 [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-901-7225 FLEET VEHICLE PURCHASES - - 30,000 29,780 - [101] PUBLIC WORKS : GENERAL FUND: FACILITIES : OUTFLOW : WAGES AND BENEFITS101-070-901-7230 MACHINERY & EQUIPMENT - 38,443 20,000 20,383 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7112 JFK PATH - - 14,000 13,663 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7301 SYC FACILITIES PROJECT - - 50,000 46,040 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7627 WATER WELL #19 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7700 SOMERSET PARK LAND ACQUISITION - - 575,000 811,755 - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-070-901-7701 PARKS & REC MASTER PLAN UPDATE - - 115,000 20,000 95,000 [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - - 1,500,000 1,022 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAY101-070-901-7703 QUALITY/CALIFORNIA SEWER TRUNK EXTENSION - - 250,000 45,335 - [101] PUBLIC WORKS : GENERAL FUND: ONE TIME PROGRAM : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: ONE TIME PROGRAM : CAPITAL OUTLAY- 78,443 2,554,000 987,978 137,000 [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6730 TRAINING/WORKSHOPS/MEETINGS - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6920 FEES AND FILINGS 338 79 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-6940 MISCELLANEOUS-OTHER EXPENSE 1,600 (1) - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8200 ADMIN FEES - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8210 BOND PRINCIPAL PAYMENT 34,970 53,000 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8211 BOND INTEREST EXPENSE 73,928 35,749 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-8251 KMART SALES TAX SHARING AGRMT - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-101-9120 CHARGE FOR INTERNAL ADMIN - - 744,438 332,975 583,627 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : TRANSFERS 110,836 88,827 744,438 332,975 583,627 [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY101-090-101-7230 MACHINERY & EQUIPMENT - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND : CAPITAL OUTLAY - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : CAPITAL OUTLAY [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-090-901-6290 SVCS-PROFESSIONAL SERVICES - 69,750 52,000 52,000 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES - 69,750 52,000 52,000 - [101] NON-DEPARTMENTAL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [102] : RESTRICTED RESERVES FUND
[102] GENERAL FUND : RESTRICTED RESERVES FUND : INFLOW 102-020-101-4990 RESTRICTED RESERVE REQUIREMENT - - - - 4,494,382 TOTAL [102] RESTRICTED RESERVES FUND : REVENUES - - - - 4,494,382

INTERNAL SERVICE
[712] : ADMINISTRATION
[712] : ADMINISTRATION
BEGINNING BALANCE - 63,629 118,350 118,350 0 TOTAL REVENUE 3,404,765 3,404,206 5,712,809 5,301,346 5,543,352 TOTAL EXPENSE 3,341,136 3,349,484 5,831,160 5,419,696 5,543,352 REV. LESS EXP 63,629 54,721 (118,350) (118,350) - ENDING FUND BALANCE 63,629 118,350 0 0 0

REVENUE
[712] FINANCE : ADMINISTRATION : INFLOW : REVENUES
[712] FINANCE : ADMINISTRATION : INFLOW : REVENUES712-020-101-4605 INTERNAL SERVICES ADMINISTRATI 2,020,900 2,020,900 2,951,842 2,540,379 2,791,031 [712] FINANCE : ADMINISTRATION : INFLOW : REVENUES712-020-101-4620 COMPUTER SOFTWARE - - - - - [712] FINANCE : ADMINISTRATION : INFLOW : REVENUES712-020-401-4647 PERS OBLIGATION BOND 1,383,865 1,383,306 1,382,577 1,382,577 1,373,931 [712] FINANCE : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES 3,404,765 3,404,206 4,334,419 3,922,956 4,164,962 [712] FINANCE : ADMINISTRATION : INFLOW : REVENUES
[712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES712-005-101-4605 INTERNAL SERVICES ADMINISTRATI - - 496,178 496,178 496,178 [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - 496,178 496,178 496,178 [712] CITY MANAGER : ADMINISTRATION : INFLOW : REVENUES [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES712-010-101-4605 INTERNAL SERVICES ADMINISTRATI - - 218,963 218,963 218,963 [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - 218,963 218,963 218,963 [712] CITY CLERK : ADMINISTRATION : INFLOW : REVENUES [712] HR : ADMINISTRATION : INFLOW : REVENUES
[712] HR : ADMINISTRATION : INFLOW : REVENUES712-015-101-4605 INTERNAL SERVICES ADMINISTRATI - - 663,248 663,248 663,248 [712] HR : ADMINISTRATION : INFLOW : REVENUESTOTAL [712] ADMINISTRATION : REVENUES - - 663,248 663,248 663,248 [712] HR : ADMINISTRATION : INFLOW : REVENUES

EXPENSE
[712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5110 DIRECT LABOR-REGULAR 224,680 141,261 264,755 264,755 279,020 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5120 DIRECT LABOR-PART TIME 15,340 20,423 11,900 11,900 11,900 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5130 OVERTIME 83 366 500 500 500 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5160 VACATION LEAVE BUY BACK - 6,352 6,835 6,835 6,230 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5170 OTHER LEAVE BUY BACK - - 512 512 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5210 PERS EXPENSE 35,829 12,959 22,565 22,565 22,530 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5219 PERS OBLIGATION BOND (279) (341) 39,158 39,158 34,880 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5220 SOCIAL SECURITY 15,765 12,851 22,694 22,694 22,260 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5310 HEALTH INSURANCE 35,111 24,784 62,910 62,910 65,970 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5320 WORKERS COMPENSATION 28,874 19,380 1,860 1,860 3,120 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5340 EMPLOYEE ASSISTANCE PROGRAM 59 42 18 18 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5350 FITNESS PROGRAM 39 28 612 612 620 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5410 AUTO ALLOWANCE 4,766 2,789 5,640 5,640 5,520 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-5411 CELL PHONE ALLOWANCE 1,079 759 1,224 1,224 1,230 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6110 SUPPLIES 2,139 1,297 1,000 1,716 850 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6115 PUBLICATIONS/SUBSCRIPTIONS 119 152 2,000 487 250 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6240 SVCS-LEGAL COUNSEL 580 4,846 - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6290 SVCS-PROFESSIONAL SERVICES 10,169 36,878 37,495 12,795 4,000 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6415 MISC ADVERTISING 855 703 300 - 300 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6420 PRINTING & BINDING 22,695 23,087 24,000 17,519 24,000 This internal service fund is used to account for the City Manager, City Clerk, Human Resources and Finance Departments which include acquisition, replacement and support services for both computer hardware and software.

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

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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6431 GENERAL LIABILITY PREMIUMS 10,400 - 3,602 3,602 1,840 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6432 PROPERTY PREMIUMS 2,600 - 1,815 1,815 910 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6434 FIDELITY AND SURETY PREMIUMS - - 10 10 10 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6437 COBRA EXPENSE - - 57 57 30 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6438 UNEMPLOYMENT INSURANCE 700 - 271 271 590 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6445 DISABILITY INSURANCE 2,100 - - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6446 LIFE INSURANCE - - 50 50 30 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6448 RISK MGT ADMIN - - 50 50 30 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6449 ERMA PERSONNEL INSURANCE 3,400 - 658 658 350 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6521 TELECOMMUNICATIONS REGULAR 2,792 2,204 2,600 1,635 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6730 TRAINING/WORKSHOPS/MEETINGS 10,810 5,025 10,000 4,928 2,750 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-6830 MEMBERSHIPS-OTHER 2,133 125 2,600 175 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8310 PHOTOCOPY CHARGES 1,516 1,708 1,300 1,287 470 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8322 COMPUTER HARDWARE - 10,983 3,400 - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-101-8350 VEHICLE MAINTENANCE CHARGES - - 1,200 1,128 - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : OTHER CHARGES 434,354 328,661 533,592 489,367 490,200 [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-6290 SVCS-PROFESSIONAL SERVICES 101,139 8,246 - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-8321 COMPUTER SOFTWARE 6,085 1,040 - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-005-201-8322 HARDWARE ADDITIONS 3,287 - - - - [712] CITY MANAGER : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES 110,511 9,286 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5110 DIRECT LABOR-REGULAR 155,852 303 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5120 DIRECT LABOR-PART TIME 8,959 7,028 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5130 OVERTIME 591 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5160 VACATION LEAVE BUY BACK 319 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5170 OTHER LEAVE BUY BACK 58 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5210 PERS EXPENSE 23,120 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5219 PERS OBLIGATION BOND - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5220 SOCIAL SECURITY 12,765 561 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5310 HEALTH INSURANCE 38,355 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5320 WORKERS COMPENSATION 17,954 797 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5340 EMPLOYEE ASSISTANCE PROGRAM 65 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5350 FITNESS PROGRAM 43 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-5411 CELL PHONE ALLOWANCE 724 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6110 SUPPLIES 1,830 162 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6115 PUBLICATIONS/SUBSCRIPTIONS 415 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6124 SUPPLIES-OTHER 504 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6142 MINOR EQUIP-OFFICE 1,442 95 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6240 SVCS-LEGAL COUNSEL 101,321 1,691 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6241 SERVICES-LEGAL LITIGATION 71 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6290 SVCS-PROFESSIONAL SERVICES 65,715 606 - 3,137 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6410 LEGAL ADVERTISING 2,161 2,832 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6431 GENERAL LIABILITY PREMIUMS 6,800 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6432 PROPERTY PREMIUMS 1,700 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6438 UNEMPLOYMENT INSURANCE 100 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6445 DISABILITY INSURANCE 1,600 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6448 RISK MGT ADMIN 500 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6449 ERMA PERSONNEL INSURANCE 2,800 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6521 TELECOMMUNICATIONS REGULAR 2,347 505 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6730 TRAINING/WORKSHOPS/MEETINGS 13,701 614 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-6830 MEMBERSHIPS-OTHER 3,721 - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-005-301-8322 COMPUTER HARDWARE 2,437 - - - - TOTAL [712] ADMINISTRATION : OTHER CHARGES 467,969 15,193 - 3,137 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5110 DIRECT LABOR-REGULAR - 175,815 91,585 91,585 40,900 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5120 DIRECT LABOR-TEMPORARY - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5130 OVERTIME - 267 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5160 VACATION LEAVE BUY BACK - 3,339 17,553 17,553 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5170 OTHER LEAVE BUY BACK - 138 512 512 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5210 PERS EXPENSE - 21,024 19,708 19,708 3,350 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5219 PERS OBLIGATION BOND - - 13,776 13,776 5,120 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5220 SOCIAL SECURITY - 13,774 7,006 7,006 3,130 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5310 HEALTH INSURANCE - 44,400 30,971 30,971 19,280 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5320 WORKERS COMPENSATION - 19,508 1,595 1,595 570 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5340 EMPLOYEE ASSISTANCE PROGRAM - 78 7 7 10 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5350 FITNESS PROGRAM - 52 540 540 180 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-5411 CELL PHONE ALLOWANCE - 720 1,080 1,080 360 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6110 SUPPLIES - 1,209 4,700 4,696 5,000 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6115 PUBLICATIONS/SUBSCRIPTIONS - 622 400 257 400 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6124 SUPPLIES-OTHER - 863 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6140 EQUIPTMENT (< $5000) - - 150 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6150 EQUIPTMENT (>=$5000) - - - - - PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6142 MINOR EQUIP-OFFICE - 602 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6240 SVCS-LEGAL COUNSEL - 32,529 - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6241 SERVICES-LEGAL LITIGATION - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6290 SVCS-PROFESSIONAL SERVICES - 29,960 42,665 29,142 11,250 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6410 LEGAL ADVERTISING - 2,744 1,700 1,141 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6431 GENERAL LIABILITY PREMIUMS - - 1,496 1,496 1,270 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6432 PROPERTY PREMIUMS - - 754 754 630 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6434 FIDELITY AND SURETY PREMIUMS - - 4 4 10 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6437 COBRA EXPENSE - - 24 24 20 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6438 UNEMPLOYMENT INSURANCE - - 232 232 180 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6445 DISABILITY INSURANCE - - - - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6446 LIFE INSURANCE - - 21 21 20 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6448 RISK MGT ADMIN - - 21 21 20 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6449 ERMA PERSONNEL INSURANCE - - 273 273 240 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6521 TELECOMMUNICATIONS REGULAR - 1,865 1,400 1,911 - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6730 TRAINING/WORKSHOPS/MEETINGS - 27,686 3,000 423 3,500 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-6830 MEMBERSHIPS-OTHER - 4,100 500 298 500 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-8310 PHOTOCOPY CHARGES - - - - 1,770 [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-101-8322 COMPUTER HARDWARE - - 500 - - [712] CITY CLERK : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-010-901-6290 SVCS-PROFESSIONAL SERVICES - - - 31,125 - TOTAL [712] ADMINISTRATION : OTHER CHARGES - 381,297 242,171 256,149 97,710 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5110 DIRECT LABOR-REGULAR - - 255,967 255,967 332,650 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5130 OVERTIME - - 1,200 1,200 - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5160 VACATION LEAVE BUY BACK - - 818 818 8,510 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5170 OTHER LEAVE BUY BACK - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5210 PERS EXPENSE - - 20,454 20,454 27,110 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5219 PERS OBLIGATION BOND - - 36,593 36,593 41,580 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5220 SOCIAL SECURITY - - 19,581 19,581 25,450 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5310 HEALTH INSURANCE - - 100,203 100,203 121,280 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5320 WORKERS COMPENSATION - - 3,455 3,455 3,850 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - 50 50 130 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5350 FITNESS PROGRAM - - 1,224 1,224 1,230 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5410 AUTO ALLOWANCE - - 1,680 1,680 1,440 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-5411 CELL PHONE ALLOWANCE - - 1,728 1,728 1,730 TOTAL [712] ADMINISTRATION : WAGES AND BENEFITS - - 442,953 442,953 564,960 [712] HR : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6110 SUPPLIES - - 7,200 2,789 3,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6115 PUBLICATIONS/SUBSCRIPTIONS - - 790 - 2,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6124 SUPPLIES-OTHER - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6140 EQUIPTMENT (< $5000) - - 8,000 2,740 2,500 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6150 EQUIPTMENT (>=$5000) - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6240 SVCS-LEGAL COUNSEL - - 457,936 511,228 400,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6241 SERVICES-LEGAL LITIGATION - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6290 SVCS-PROFESSIONAL SERVICES - - 16,757 12,890 25,600 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6410 LEGAL ADVERTISING - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6431 GENERAL LIABILITY PREMIUMS - - 10,162 10,162 32,960 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6432 PROPERTY PREMIUMS - - 5,121 5,121 16,260 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6434 FIDELITY AND SURETY PREMIUMS - - 27 27 80 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6437 COBRA EXPENSE - - 160 160 430 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6438 UNEMPLOYMENT INSURANCE - - 504 504 1,180 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6445 DISABILITY INSURANCE - - - - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6446 LIFE INSURANCE - - 141 141 380 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6448 RISK MGT ADMIN - - 140 140 440 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6449 ERMA PERSONNEL INSURANCE - - 1,856 1,856 6,160 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6453 RENTAL-OTHER - - - - 55,200 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6510 UTILITY-ELECTRIC/GAS - - 10,000 - 12,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6521 TELECOMMUNICATIONS REGULAR - - 1,400 - - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6730 TRAINING/WORKSHOPS/MEETINGS - - 7,000 6,890 - [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6731 TUITION REIMBURSEMENT PROGRAM - - 15,000 - 12,000 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6732 EMPLOYEE ENGAGEMENT - - 10,600 10,741 8,800 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6733 PRE-EMPLOYMENT/RECRUITMENT EXPENSES - - - - 59,500 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-6830 MEMBERSHIPS-OTHER - - 5,100 3,992 3,800 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-8310 PHOTOCOPY CHARGES - - - - 1,420 [712] HR : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-015-101-8322 COMPUTER HARDWARE - - - - - TOTAL [712] ADMINISTRATION : OTHER CHARGES - - 557,892 569,381 643,710 [712] HR : ADMINISTRATION : OUTFLOW : OTHER CHARGES # 712-015-901-6290 SVCS-PROFESSIONAL SERVICES - - 71,500 71,500 - [712] HR : ADMINISTRATION : OUTFLOW : OTHER CHARGES712-015-901-7001 RELOCATION PROJECT - - 90,000 17,550 - TOTAL [712] ADMINISTRATION : OTHER CHARGES - - 161,500 89,050 - [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5110 DIRECT LABOR-REGULAR 339,957 432,500 405,580 405,580 393,110 PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5120 DIRECT LABOR-PART TIME 9,411 10,425 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5130 OVERTIME 654 568 1,200 1,200 2,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5160 VACATION LEAVE BUY BACK 6,299 8,005 10,919 10,919 9,980 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5170 OTHER LEAVE BUY BACK 1,807 - 1,452 1,452 500 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5210 PERS EXPENSE 36,317 34,156 43,439 43,439 32,100 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5219 PERS OBLIGATION BOND - - 56,441 56,441 49,140 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5220 SOCIAL SECURITY 27,701 34,307 31,027 31,027 30,080 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5310 HEALTH INSURANCE 106,910 125,538 133,091 133,091 125,870 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5320 WORKERS COMPENSATION 40,893 52,202 5,847 5,847 4,980 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5340 EMPLOYEE ASSISTANCE PROGRAM 181 220 242 242 160 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5350 FITNESS PROGRAM 121 147 1,944 1,944 1,590 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5410 AUTO ALLOWANCE - 242 1,680 1,680 1,440 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-101-5411 CELL PHONE ALLOWANCE 1,302 1,152 1,728 1,728 1,730 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : WAGES AND BENEFITS 571,552 699,460 694,591 694,591 652,680 [712] FINANCE : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5110 DIRECT LABOR-REGULAR - - 156,125 156,125 160,980 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5120 DIRECT LABOR-PART TIME - - 34,230 34,230 34,230 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5130 OVERTIME - - - - 3,000 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5160 VACATION LEAVE BUY BACK - - 2,312 2,312 3,590 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5170 OTHER LEAVE BUY BACK - - 256 256 290 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5210 PERS EXPENSE - - 12,540 12,540 13,160 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5219 PERS OBLIGATION BOND - - 19,089 19,089 20,130 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5220 SOCIAL SECURITY - - 14,562 14,562 14,940 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5310 HEALTH INSURANCE - - 28,271 28,271 46,040 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5320 WORKERS COMPENSATION - - 3,189 3,189 6,820 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - 30 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5350 FITNESS PROGRAM - - 1,080 1,080 1,080 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5410 AUTO ALLOWANCE - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5411 CELL PHONE ALLOWANCE - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6110 SUPPLIES - - - - 13,000 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6111 POSTAGE - - - - 51,600 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6290 SVCS-PROFESSIONAL SERVICES - - 330 - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6420 PRINTING & BINDING - - - - 60,000 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6431 GENERAL LIABILITY PREMIUMS - - - - 7,010 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6432 PROPERTY PREMIUMS - - - - 3,460 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6434 FIDELITY AND SURETY PREMIUMS - - - - 20 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6437 HEALTH INSURANCE EXPENSE - - - - 100 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6438 UNEMPLOYMENT INSURANCE - - 465 465 1,040 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6446 LIFE INSURANCE - - - - 80 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6448 RISK MGT ADMIN - - - - 100 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-6449 ERMA PERSONNEL INSURANCE - - - - 1,310 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS712-020-102-5430 RECLASS OF SALARY EXPENDITURES - - - - - [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [712] ADMINISTRATION : WAGES AND BENEFITS - - 272,449 272,119 442,010 [712] ADMINISTRATIVE SERVICES - UTILITY BILLING : ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6110 SUPPLIES 6,968 8,366 8,000 5,332 8,100 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6111 POSTAGE 10,486 9,086 9,500 12,724 12,500 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6115 PUBLICATIONS/SUBSCRIPTIONS 30 190 600 35 230 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6230 SVCS-AUDITS 44,500 5,100 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6240 SVCS-LEGAL COUNSEL 14,194 16,799 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6290 SVCS-PROFESSIONAL SERVICES 119,017 234,490 892,104 717,104 445,300 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6420 PRINTING & BINDING 3,624 4,384 4,500 948 - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6431 GENERAL LIABILITY PREMIUMS 14,700 - 49,638 49,638 39,620 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6432 PROPERTY PREMIUMS 3,400 - 25,013 25,013 19,550 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6434 FIDELITY AND SURETY PREMIUMS - - 133 133 90 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6437 COBRA EXPENSE 300 - 781 781 520 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6438 UNEMPLOYMENT INSURANCE 700 - 852 852 1,520 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6445 DISABILITY INSURANCE 2,800 - - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6446 LIFE INSURANCE - - 688 688 450 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6448 RISK MGT ADMIN 1,100 - 683 683 530 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6449 ERMA PERSONNEL INSURANCE 5,400 - 9,065 9,065 7,410 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6453 RENTAL-OTHER 777 1,295 1,580 1,580 1,920 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6510 UTILITY-ELECTRIC/GAS 118,906 151,011 184,234 184,234 200,736 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6521 TELECOMMUNICATIONS REGULAR 7,999 14,595 15,000 15,000 - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6600 REPAIRS & MAINTENANCE - - 5,900 5,450 1,500 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6620 R&M-EQUIPMENT 1,010 920 - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6730 TRAINING/WORKSHOPS/MEETINGS 2,130 6,785 8,900 8,580 1,500 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6740 MILEAGE REIMBURSEMENT 2,352 - - - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6830 MEMBERSHIPS-OTHER 235 279 500 150 560 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6920 FEES AND FILINGS 1,556 - 28,820 560 29,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-6940 MISCELLANEOUS-OTHER EXPENSE - - 100 - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8200 ADMIN FEES - - 2,250 2,250 2,250 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8210 BOND PRINCIPAL PAYMENT - - 53,000 53,000 53,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8211 BOND INTEREST EXPENSE - - 34,344 34,344 32,940 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8321 COMPUTER SOFTWARE 1,495 - 59,500 - - PAGE
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7 FUND ACCT ACCOUNT NAME 2023 (A) 2024 (A) 2025 (B) 2025 (A) 2026 (B) [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8310 PHOTOCOPY CHARGES 7,901 7,901 8,100 5,340 - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-101-8322 COMPUTER HARDWARE 2,995 69 5,100 5,100 3,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-6290 SVCS-PROFESSIONAL SERVICES - 63,943 107,600 65,638 222,175 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-6521 TELECOMMUNICATIONS REGULAR - - - - 165,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8321 COMPUTER SOFTWARE - 4,458 19,850 13,399 26,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-201-8322 COMPUTER HARDWARE - 2,610 4,350 - - [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8200 ADMIN FEES - - 2,750 2,750 2,750 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8210 PERS OBLIGATION BOND 950,000 955,000 960,000 960,000 960,000 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES712-020-401-8211 PERS OBLIGATION BOND 432,174 428,306 422,577 422,577 413,931 [712] FINANCE : ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [712] ADMINISTRATION : OTHER CHARGES 1,756,751 1,915,587 2,926,011 2,602,949 2,652,082 [721] : EQUIPMENT FUEL FUND
BEGINNING BALANCE 1,006 21,173 21,162 21,162 21,162 TOTAL REVENUE 263,388 275,600 250,000 250,000 250,000 TOTAL EXPENSE 243,220 275,612 250,000 250,000 250,000 REV. LESS EXP 20,167 (11) - - - ENDING FUND BALANCE 21,173 21,162 21,162 21,162 21,162

Sanger City CouncilJune 27, 2025

Sanger City Council
June 27, 2025