7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[260] : COPS HIRING GRANT
TOTAL REVENUE - 17,429 47,000 43,656 47,000
TOTAL EXPENSE - - 47,000 - 47,000
ENDING FUND BALANCE - 17,429 - 43,656 -
REVENUE
[260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES260-040-101-4329 GRANT REVENUE - 17,429 47,000 43,656 47,000 [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUESTOTAL [260] COPS HIRING GRANT : REVENUES - 17,429 47,000 43,656 47,000 [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES
EXPENSE
[260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES260-040-101-9000 TRANSFERS OUT - - 47,000 - 47,000 [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [260] COPS HIRING GRANT : SERVICES AND SUPPLIES- - 47,000 - 47,000 [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES [261] : COMMUNITY FACILITIES DISTRICT
BEGINNING BALANCE (88,113) 88,113 141,873 141,873 141,873 TOTAL REVENUE 942,716 977,272 1,006,327 1,003,882 1,033,941 TOTAL EXPENSE 997,180 923,513 805,600 840,412 837,445 REV. LESS EXP (54,464) 53,760 200,727 163,470 196,496 ENDING FUND BALANCE (142,577) 141,873 342,599 305,343 338,368
REVENUE
[261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4329 SPECIAL TAX 942,716 977,272 1,002,127 1,002,127 1,032,188 [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4801 INTEREST INCOME - - - 1,755 1,753 [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUESTOTAL [261] COMMUNITY FACILITIES DISTRICT : REVENUES942,716 977,272 1,002,127 1,003,882 1,033,941
EXPENSE
[261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-020-101-6290 SVCS-PROFESSIONAL SERVICES - - 4,200 - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [261] COMMUNITY FACILITIES DISTRICT : SERVICES AND SUPPLIES- - 4,200 - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5110 DIRECT LABOR-REGULAR 224,541 236,263 154,960 154,960 161,004 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5130 OVERTIME 4,193 13,557 11,000 27,666 11,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5160 VACATION LEAVE BUY BACK 5,300 1,391 4,560 4,560 2,176 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5170 OTHER LEAVE BUY BACK 12,535 19,373 1,950 11,441 17,700 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5210 PERS EXPENSE 37,288 39,550 23,450 23,450 36,309 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5219 PERS OBLIGATION BOND - 31,459 19,370 19,370 19,135 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5220 SOCIAL SECURITY 17,376 20,980 11,860 11,860 14,067 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5310 HEALTH INSURANCE 40,165 44,116 23,013 29,588 29,812 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5320 WORKERS COMPENSATION 17,760 12,589 14,027 14,027 12,375 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 45 0 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5350 FITNESS PROGRAM 52 46 720 720 450 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5411 CELL PHONE ALLOWANCE 1,440 1,440 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5420 UNIFORM ALLOWANCE 3,000 3,000 3,000 4,038 3,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6431 GENERAL LIABILITY PREMIUMS - 29 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6432 PROPERTY PREMIUMS - 14 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6433 APD PROGRAM - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6437 COBRA EXPENSE - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6438 UNEMPLOYMENT INSURANCE - 463 690 690 331 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6446 LIFE INSURANCE - 1 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6448 RISK MGT ADMIN - 0 - - - 33% Federal funding to hire 5 new police officers to implement community partnerships, analyze problems, and increase their capacity for community policing activities.
This fund accounts for the Community Facilites District 2005-1 which levies a special tax in the District comprised of developing areas. The tax provides for the financing of additional demands for public safety and park maintenance services as a result of the development. [DRAFT 05/29/2026]
PAGE
143
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6449 ERMA PERSONNEL INSURANCE - 5 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6445 DISABILITY INSURANCE 86 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6750 P.O.S.T. TRAINING - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-8440 CHARGES FOR INTERNAL ADMIN 20,881 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES384,663 424,275 268,600 302,370 307,360 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5110 DIRECT LABOR-REGULAR 196,465 158,303 179,420 179,420 189,876 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5130 OVERTIME 61,793 67,010 52,250 52,250 52,250 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5140 FLSA & ACTING PAY 1,210 899 - 721 1,121 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5160 VACATION LEAVE BUY BACK 4,696 7,774 29,810 29,810 2,337 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5170 OTHER LEAVE BUY BACK 2,488 5,972 - - 4,306 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5210 PERS EXPENSE 35,453 30,943 51,150 51,150 49,074 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5219 PERS OBLIGATION BOND - 27,529 22,430 22,430 22,567 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5220 SOCIAL SECURITY 19,686 18,241 13,730 13,730 15,154 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5310 HEALTH INSURANCE 40,165 59,382 54,582 54,582 85,925 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5320 WORKERS COMPENSATION 22,248 19,582 21,818 21,818 19,249 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 45 0 - - 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5350 FITNESS PROGRAM 26 14 720 720 180 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5411 CELL PHONE ALLOWANCE 720 360 720 720 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5420 UNIFORM ALLOWANCE 900 900 900 900 450 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6130 UNIFORM EXPENSE 1,718 355 - 321 2,500 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6431 GENERAL LIABILITY PREMIUMS - 38 - - 122 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6432 PROPERTY PREMIUMS - 19 - - 50 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6433 APD PROGRAM - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6437 COBRA EXPENSE - - - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6438 UNEMPLOYMENT INSURANCE - 463 690 690 331 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6446 LIFE INSURANCE - 1 - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6448 RISK MGT ADMIN - 1 - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6449 ERMA PERSONNEL INSURANCE - 7 - - 17 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6445 DISABILITY INSURANCE 86 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-8440 CHARGES FOR INTERNAL ADMIN 23,491 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES411,189 397,794 428,220 429,262 445,516 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5110 DIRECT LABOR-REGULAR 55,543 58,716 38,280 38,280 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5120 DIRECT LABOR-TEMPORARY - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5130 OVERTIME 20 126 150 150 150 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5160 VACATION LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5170 OTHER LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5210 PERS EXPENSE 7,409 7,874 4,370 4,370 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5219 PERS OBLIGATION BOND - 7,920 6,580 6,580 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5220 SOCIAL SECURITY 4,250 4,501 4,030 4,030 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5310 HEALTH INSURANCE 20,083 10,862 27,889 27,889 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5320 WORKERS COMPENSATION 6,478 11,190 12,471 12,471 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 22 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5350 FITNESS PROGRAM 26 23 360 360 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6290 SVCS-PROFESSIONAL SERVICES - - 14,300 14,300 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6432 PROPERTY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6433 APD PROGRAM - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6437 HEALTH INSURANCE EXPENSE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6438 UNEMPLOYMENT INSURANCE - 231 350 350 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6445 DISABILITY INSURANCE 430 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6446 LIFE INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6448 RISK MGT ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6449 ERMA PERSONNEL INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6600 REPAIR & MAINTENANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-8440 CHARGES FOR INTERNAL ADMIN 12,813 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-090-101-9100 TRANSFERS TO OTHER FUNDS 94,253 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES201,328 101,444 108,780 108,780 150 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [DRAFT 05/29/2026]
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144
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5110 DIRECT LABOR-REGULAR - - - - 43,483 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5120 DIRECT LABOR-TEMPORARY - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5130 OVERTIME - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5160 VACATION LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5170 OTHER LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5210 PERS EXPENSE - - - - 8,187 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5219 PERS OBLIGATION BOND - - - - 5,168 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5220 SOCIAL SECURITY - - - - 3,326 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5310 HEALTH INSURANCE - - - - 11,744 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5320 WORKERS COMPENSATION - - - - 11,000 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5350 FITNESS PROGRAM - - - - 90 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6432 PROPERTY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6433 APD PROGRAM - - - - 1,256 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6437 HEALTH INSURANCE EXPENSE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6438 UNEMPLOYMENT INSURANCE - - - - 166 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6445 DISABILITY INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6446 LIFE INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6448 RISK MGT ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6449 ERMA PERSONNEL INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6455 LOW/HIGH VEHICLE INSURANCE - - - - 1 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6600 REPAIR & MAINTENANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES- - - - 84,420 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [271] : BULLETPROOF VEST PROGRAM GRANT
TOTAL REVENUE 9,568 9,114 10,000 4,719 5,840 TOTAL EXPENSE 9,568 4,281 10,000 4,719 5,840 ENDING FUND BALANCE - 4,833 - - -
REVENUE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES271-040-101-4323 BULLETPROOF VEST PROGRAM GRANT 9,568 9,114 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : REVENUES9,568 9,114 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES
EXPENSE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES271-040-101-6123 SUPPLIES-SAFETY 9,568 4,281 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : SERVICES AND SUPPLIES9,568 4,281 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [274] : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT TOTAL REVENUE 26,029 3,813 5,000 22,969 5,000 TOTAL EXPENSE 37,375 6,054 5,000 7,339 5,000 ENDING FUND BALANCE (11,347) (2,242) - 15,630 -
REVENUE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-050-101-4328 STATE HOMELAND SECURITY GRANT 11,029 3,813 5,000 10,566 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES11,029 3,813 5,000 10,566 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES Patrick Leahy Bulletproof Vest Partnership (BVP) Program was established by the Bulletproof Vest Partnership Grant provides reimbursement to law enforcement agencies for up to 50 percent of the cost of body armor vests purchased for officers.
The Homeland Security Grant Program (HSGP) provides funding to enhance the ability of state, local, tribal, and territorial governments to enhance their security capabilities. [DRAFT 05/29/2026]
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145
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-040-101-4328 STATE HOMELAND SECURITY GRANT 15,000 - - 12,403 - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES15,000 - - 12,403 - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES
EXPENSE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-050-101-6110 SUPPLIES - 6,054 5,000 7,339 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES274-050-101-6124 SUPPLIES-OTHER 3,813 - - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES3,813 - - - - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES # 274-040-101-6110 SUPPLIES - - - - - # 274-040-101-6124 SUPPLIES-OTHER 15,000 - - - - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES274-070-101-9100 TRANSFERS TO OTHER FUNDS 18,563 - - - - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES33,563 - - - - [275] : SJVAPCD GRANT
TOTAL REVENUE 20,000 20,000 146,000 48,703 100,000 TOTAL EXPENSE 20,000 20,000 146,000 88,703 100,000 ENDING FUND BALANCE - - - (40,000) -
REVENUE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES275-070-202-4329 GRANT REVENUE - - 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES275-070-501-4329 GRANT REVENUE 20,000 20,000 - - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUESTOTAL [275] SJVAPCD GRANT : REVENUES 20,000 20,000 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-030-101-4329 GRANT REVENUE - - 55,000 14,352 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - 55,000 14,352 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-060-101-4329 GRANT REVENUE - - 40,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-060-101-4879 TRANSFERS IN - - 16,000 - - [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - 56,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-050-101-4329 GRANT REVENUE - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-090-101-4329 GRANT REVENUE - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES
EXPENSE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-202-7230 MACHINERY & EQUIPMENT - - 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7225 FLEET VEHICLE PURCHASES - 20,000 20,000 20,000 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7230 MACHINERY & EQUIPMENT - - - - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-9100 TRANSFERS TO OTHER FUNDS 20,000 - - - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [275] SJVAPCD GRANT : CAPITAL OUTLAY 20,000 20,000 35,000 34,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-030-101-7225 FLEET VEHICLE PURCHASES - - 40,000 20,000 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-030-101-7230 MACHINERY & EQUIPMENT - - 15,000 14,352 - [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-030-101-9000 TRANSFERS OUT - - - - - [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - 55,000 34,352 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.
[DRAFT 05/29/2026]
PAGE
146
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-060-101-7225 FLEET VEHICLE PURCHASES - - 36,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-060-101-9000 TRANSFERS OUT - - - - - [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - 36,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-050-101-7225 FLEET VEHICLE PURCHASES - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-050-101-9000 TRANSFERS OUT - - - - - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-090-101-7225 FLEET VEHICLE PURCHASES - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-090-101-9100 TRANSFERS OUT - - - - - [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [412] : CAL OES: DISPATCH CENTER
TOTAL REVENUE 107,270 - 4,898,382 448,865 3,974,020 TOTAL EXPENSE 48,723 109,291 4,898,382 448,865 3,974,020 ENDING FUND BALANCE 58,547 (109,291) - - -
REVENUE
[412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES # 280-040-102-4329 GRANT REVENUE - - 4,898,382 448,865 3,974,020 # 280-040-101-4801 INTEREST INCOME 6,760 - - - -
[412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES412-080-101-4801 INTEREST INCOME 100,510 - - - - [412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUESTOTAL [412] CAL OES: DISPATCH CENTER : REVENUES107,270 - 4,898,382 448,865 3,974,020 [412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES
EXPENSE
[412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAY [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAY280-040-102-7642 DISPATCH CENTER 48,723 109,291 4,898,382 448,865 3,974,020 [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAYTOTAL [280] CAL OES: DISPATCH CENTER : CAPITAL OUTLAY48,723 109,291 4,898,382 448,865 3,974,020 [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAY [283] : CAL HOME/BEGIN PROGRAM
TOTAL REVENUE 12,291 - - 264,061 225,050
TOTAL EXPENSE 9,633 - - - 225,050
ENDING FUND BALANCE 2,658 - - 264,061 -
REVENUE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4801 INTEREST INCOME 2,557 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4960 PROCEEDS ON BEGIN LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4962 PROCEEDS ON SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4961 PROCEEDS ON CAL-HOME LOAN 9,734 - - 264,061 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUESTOTAL [283] CAL HOME/BEGIN PROGRAM : REVENUES12,291 - - 264,061 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES
EXPENSE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8662 SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8660 SAN-19-HOME LOAN 9,633 - - - 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGESTOTAL [283] CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OTHER CHARGES9,633 - - - 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES This fund is for grants awarded by the California Governor's Office of Emergency Services (Cal OES) that cover numerous risks and threats related to natural disasters, public health and public safety. Cal OES also works as a regional passthorugh entity for FEMA disaster relief funds as they get distributed to the city.
CalHome Program provides grants to local public agencies and nonprofit corporations, assisting first- time homebuyers and enabling low- and very low-income households to become or remain homeowners.
[DRAFT 05/29/2026]
PAGE
147
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[284] : CLEAN CA LOCAL GRANT PGM (STATE)
TOTAL REVENUE - 6,350 993,650 106,568 900,000 TOTAL EXPENSE - 7,805 993,650 92,195 900,000 ENDING FUND BALANCE - (1,455) - 14,373 -
REVENUE
[284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES284-030-101-4329 GRANT REVENUE - 6,350 993,650 106,568 900,000 [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUESTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : REVENUES- 6,350 993,650 106,568 900,000
EXPENSE
[284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY284-030-101-7130 VETERANS PARK - 7,805 993,650 92,195 900,000 [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAYTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : CAPITAL OUTLAY- 7,805 993,650 92,195 900,000 [285] : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 TOTAL REVENUE 64 - - - - TOTAL EXPENSE 39,444 - - - - ENDING FUND BALANCE (39,380) - - - -
REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES285-070-123-4329 GRANT REVENUE - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES285-070-101-4801 INTEREST INCOME 64 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : REVENUES64 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES
EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-6122 SUPPLIES-SHOP AND FIELD 6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-7230 MACHINERY & EQUIPMENT - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-101-9100 TRANSFERS TO OTHER FUNDS 32,548 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : CAPITAL OUTLAY39,444 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 TOTAL REVENUE 6,896 - - - - TOTAL EXPENSE - 6,921 801 - - ENDING FUND BALANCE 6,896 (6,921) (801) - -
REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-124-4329 GRANT REVENUE 6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : REVENUES6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES
EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-124-7230 MACHINERY & EQUIPMENT - 6,921 801 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : CAPITAL OUTLAY- 6,921 801 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY CalRecycle City/County Payment Program - FY 2022-23 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.
CalRecycle City/County Payment Program - FY 2023-24 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.
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. [DRAFT 05/29/2026]
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148
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[285] : CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 TOTAL REVENUE - 6,918 - - - TOTAL EXPENSE - 6,918 6,918 - - ENDING FUND BALANCE - - (6,918) - -
REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-125-4329 GRANT REVENUE - 6,918 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : REVENUES- 6,918 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES
EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-125-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-125-7230 MACHINERY & EQUIPMENT - 6,918 6,918 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : CAPITAL OUTLAY- 6,918 6,918 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 TOTAL REVENUE - - - 7,019 - TOTAL EXPENSE - - - - 7,019 ENDING FUND BALANCE - - - 7,019 (7,019)
REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-126-4329 GRANT REVENUE - - - 7,019 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : REVENUES- - - 7,019 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES
EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-126-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-126-7230 MACHINERY & EQUIPMENT - - - - 7,019 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : CAPITAL OUTLAY- - - - 7,019 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 TOTAL REVENUE - - - - 8,200 TOTAL EXPENSE - - - - 8,200
ENDING FUND BALANCE - - - - -
REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-127-4329 GRANT REVENUE - - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : REVENUES- - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES
EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-127-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-127-7230 MACHINERY & EQUIPMENT - - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : CAPITAL OUTLAY- - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY CalRecycle City/County Payment Program - FY 2026-27 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.
CalRecycle City/County Payment Program - FY 2025-26 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.
CalRecycle City/County Payment Program - FY 2024-25 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure. [DRAFT 05/29/2026]
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149
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[285] : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22
TOTAL REVENUE - - - - - TOTAL EXPENSE 7,030 - - - - ENDING FUND BALANCE (7,030) - - - -
REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES285-070-222-4329 GRANT REVENUE - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : REVENUES- - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES
EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-6122 SUPPLIES-SHOP AND FIELD 7,030 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-7230 MACHINERY & EQUIPMENT 0 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : CAPITAL OUTLAY7,030 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 TOTAL REVENUE 21,853 - - - - TOTAL EXPENSE 21,853 54,196 50,000 - - ENDING FUND BALANCE - (54,196) (50,000) - -
REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES285-070-223-4329 GRANT REVENUE 21,853 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : REVENUES21,853 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES
EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-6122 SUPPLIES-SHOP AND FIELD 21,853 4,196 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-7230 MACHINERY & EQUIPMENT - 50,000 50,000 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : CAPITAL OUTLAY21,853 54,196 50,000 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES CalRecycle provides funding to local jurisdictions to assist with the implementation of regulation requirements associated with SB 1383 which aims to reduce organic waste disposal.
CalRecycle provides funding to local jurisdictions to assist with the implementation of regulation requirements associated with SB 1383 which aims to reduce organic waste disposal. [DRAFT 05/29/2026]
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150
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[296] : ARPA FUND
TOTAL REVENUE 3,889,554 - - - -
TOTAL EXPENSE 3,936,295 - - - -
ENDING FUND BALANCE (46,740) - - - -
REVENUE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4329 GRANT REVENUE 3,889,554 - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4801 INTEREST INCOME - - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUESTOTAL [296] ARPA FUND : REVENUES 3,889,554 - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
EXPENSE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-060-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7625 WELL 16 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7627 WATER WELL #19 ,#22 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7700 SOMERSET PARK LAND ACQUISITION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7701 PARKS & REC MASTER PLAN UPDATE - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7703 QUALITY/CALIFORNIA SEWER TRUNK EXTENSION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7704 DOWNTOWN IMPROVEMENTS - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-9100 TRANSFERS TO OTHER FUNDS 3,936,295 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [296] ARPA FUND: CAPITAL PROJECTS : CAPITAL OUTLAY3,936,295 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [297] : PRIVATE GRANTS FUND: COMM. TO ADVANCE THE STAT. OF WOMEN AND GIRLS TOTAL REVENUE 20,461 - - - -
TOTAL EXPENSE 19,991 - - - -
ENDING FUND BALANCE 470 - - - -
REVENUE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES297-001-101-4329 GRANT REVENUE 20,461 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: CCSWG : REVENUES20,461 - - - -
EXPENSE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5110 DIRECT LABOR-REGULAR 2,422 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5210 PERS EXPENSE 186 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5219 PERS OBLIGATION BOND - - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5220 SOCIAL SECURITY 185 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5320 WORKERS COMPENSATION 126 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-6290 SVCS-PROFESSIONAL SERVICES 17,072 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITSTOTAL [297] PRIVATE GRANTS FUND: CCSWG : SERVICES AND SUPPLIES19,991 - - - - American Rescue Plan Act of 2021: This fund is part of the US $1.9 Trillion COVID-19 relief package passed as part of the American Rescue Plan Act of 2021.
California Commission on the Status of Women and Girls (CCSWG) has been actively supporting women and girls through grant programs to fund organizations serving women and girls. [DRAFT 05/29/2026]
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151
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[297] : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT
TOTAL REVENUE - - - - - TOTAL EXPENSE 20,000 - - - - ENDING FUND BALANCE (20,000) - - - -
REVENUE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES297-040-101-4329 GRANT REVENUE - - - - - [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - - - - [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES
EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY297-040-101-7239 PATROL VEHICLES 20,000 - - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [297] PRIVATE GRANTS FUND : CAPITAL OUTLAY20,000 - - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT TOTAL REVENUE 2,946 10,000 - - - TOTAL EXPENSE 2,946 8,866 - - - ENDING FUND BALANCE - 1,134 - - -
REVENUE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES297-040-102-4329 GRANT REVENUE 2,946 10,000 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : REVENUES2,946 10,000 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES
EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES297-040-102-6215 ANIMAL CONTROL SERVICES 2,946 8,866 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : SERVICES AND SUPPLIES2,946 8,866 - - - [298] : GREAT PLATES DELIVERED PROGRAM
TOTAL REVENUE 37,488 5,292 - - -
TOTAL EXPENSE - - - - - ENDING FUND BALANCE 37,488 5,292 - - -
REVENUE
[298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES298-005-101-4329 GRANT REVENUE 37,488 5,292 - - - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUESTOTAL [298] GREAT PLATES DELIVERED PROGRAM : REVENUES37,488 5,292 - - - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.
The California for All Animals Program, administered by the UC Davis Koret Shelter Medicine Program (KSMP), has been making a significant impact on animal shelters in California. Launched in February 2022, this five-year, state-funded initiative reflects California’s commitment to ending euthanasia of healthy and treatable animals in shelters.
The Great Plates Delivered Program is a temporary initiative that delivers meals to seniors residing within the city limits. It’s designed to help older adults and those at high risk from COVID-19 stay home and healthy by providing three nutritious meals. Unfortunately, due to the end of federal funding, the program concluded on July 9, 2021, and is no longer accepting new participants [DRAFT 05/29/2026]
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152
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[298] : STATE GRANTS FUND: AB109 - ACT GRANT
TOTAL REVENUE 116,962 - - - -
TOTAL EXPENSE 112,492 - - - -
ENDING FUND BALANCE 4,470 - - - -
REVENUE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES298-040-201-4329 GRANT REVENUE 116,962 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : REVENUES116,962 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES
EXPENSE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5110 DIRECT LABOR-REGULAR 53,119 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5130 OVERTIME 4,387 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5170 OTHER LEAVE BUY BACK 16,298 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5210 PERS EXPENSE 7,057 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5220 SOCIAL SECURITY 5,715 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5310 HEALTH INSURANCE 10,959 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5320 WORKERS COMPENSATION 5,374 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM 1,738 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5350 FITNESS PROGRAM 18 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5420 UNIFORM ALLOWANCE 900 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6124 SUPPLIES-OTHER 2,037 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6332 FUEL-UNLEADED 2,679 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-7239 VEHICLE PLUS MDT 2,212 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : CAPITAL OUTLAY112,492 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT TOTAL REVENUE 65,660 - 15,378 - -
TOTAL EXPENSE 3,540 4,133 15,378 13,945 -
ENDING FUND BALANCE 62,120 (4,133) - (13,945) -
REVENUE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES298-040-202-4329 GRANT REVENUE 65,660 - 15,378 - - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : REVENUES65,660 - 15,378 - - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES
EXPENSE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES298-040-202-6290 SVCS-PROFESSIONAL SERVICES 3,540 4,133 15,378 13,945 - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : SERVICES AND SUPPLIES3,540 4,133 15,378 13,945 - Joint cooperative effort and formalize relationships between participating agencies for policy and planning in order to create a cooperative unit capable of addressing the public safety concerns and issues facing local law eforcement in Fresno County regarding probation supervision, post release community supervision (PRCS) and mandatory supervision (MS) that may occur due to the passage of the Criminal Justice realignment act (AB109) effective October 1, 2011.
The Officer Wellness and Mental Health (Officer Wellness) Grant Program aims to enhance officer wellness and expand mental health resources.
[DRAFT 05/29/2026]
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153
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] : STATE GRANTS FUND: PROP 68
TOTAL REVENUE - - - - - TOTAL EXPENSE 37,488 - - - - ENDING FUND BALANCE (37,488) - - - -
REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES298-070-101-4329 GRANT REVENUE - - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES- - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES
REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES298-070-101-9100 TRANSFERS TO OTHER FUNDS 37,488 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES37,488 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] : STATE GRANTS FUND: TOMBSTONE
TOTAL REVENUE 25,698 111,335 4,500,000 1,502,938 3,594,100 TOTAL EXPENSE 26,448 99,287 4,500,000 2,179,976 3,594,100 ENDING FUND BALANCE (750) 12,048 - (677,038) -
REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES230-070-101-4329 GRANT REVENUE 25,698 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES298-070-102-4329 GRANT REVENUE - 111,335 4,500,000 1,502,938 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: TOMBSTONE : REVENUES25,698 111,335 4,500,000 1,502,938 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES
EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT - 99,287 4,500,000 2,179,976 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY230-070-101-7628 TOMBSTONE WATER CONNECTION PROJECT 0 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY230-070-101-9100 TRANSFERS TO OTHER FUNDS 26,448 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: STATE WATER BOARD GRANT : CAPITAL OUTLAY26,448 99,287 4,500,000 2,179,976 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY The Project will provide an extension of water services from the City of Sanger to the homes in the Tombstone Territory, replacing individual wells that are contaminated or producing poorly due to drought.
This fund supports the development of a groundwater recharge project in the North Sanger area, administered by the City of Sanger on behalf of the South Kings Groundwater Sustainability Agency (SKGSA).
[DRAFT 05/29/2026]
PAGE
154
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[298] : STATE GRANTS FUND: AHSC PROJECT
TOTAL REVENUE - - 975,000 - - TOTAL EXPENSE - 131 975,000 18,846 - ENDING FUND BALANCE - (131) - (18,846) -
REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES298-070-103-4329 GRANT REVENUE - - 975,000 - - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : REVENUES- - 975,000 - - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES
EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY298-070-103-7640 AHSC PROJECT - 131 975,000 18,846 - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : CAPITAL OUTLAY- 131 975,000 18,846 - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [299] : FEDERAL GRANTS FUND: OTS STEP GRANT
TOTAL REVENUE 24,050 27,700 40,000 42,828 46,500 TOTAL EXPENSE 23,234 25,112 40,000 3,042 46,500 ENDING FUND BALANCE 816 2,588 - 39,786 -
REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES299-040-101-4329 GRANT REVENUE 24,050 27,700 40,000 42,828 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : REVENUES24,050 27,700 40,000 42,828 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES
EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5130 OVERTIME 20,161 23,337 40,000 2,984 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5210 PERS EXPENSE - (3) - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5220 SOCIAL SECURITY 1,166 1,778 - 58 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5320 WORKERS COMPENSATION 1,031 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5350 FITNESS PROGRAM - (0) - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-6122 SUPPLIES-SHOP AND FIELD 876 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : WAGES AND BENEFITS23,234 25,112 40,000 3,042 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] : FEDERAL GRANTS FUND: OTS ABC GRANT
TOTAL REVENUE 11,922 17,287 28,000 - - TOTAL EXPENSE 11,922 19,159 28,000 645 - ENDING FUND BALANCE - (1,872) - (645) -
REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES299-040-102-4329 GRANT REVENUE 11,922 17,287 28,000 - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : REVENUES11,922 17,287 28,000 - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES
EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5130 OVERTIME 9,884 17,588 28,000 600 - The Affordable Housing and Sustainable Communities (AHSC) Program in California provides grants and/or loans to projects that achieve greenhouse gas (GHG) emission reductions while benefiting Disadvantaged Communities, Low-Income Communities, and Low-Income Households.
The OTS STEP grant combines several traffic enforcement programs under a single grant umbrella. It reimburses law enforcement agencies for overtime worked on proven traffic enforcement strategies, such as driving under the influence (DUI) checkpoints and DUI saturation patrols. These efforts contribute to safer roads and help prevent accidents related to impaired driving.
The California Department of Alcoholic Beverage Control (ABC) grant to help curb underage drinking and educate licensees about alcoholic beverage laws. The grant aims to reduce alcohol-related harm and promote safety in California communities.
[DRAFT 05/29/2026]
PAGE
155
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5220 SOCIAL SECURITY 700 1,337 - 46 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5320 WORKERS COMPENSATION 1,339 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-6110 SUPPLIES - 233 - - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : WAGES AND BENEFITS11,922 19,159 28,000 645 - [299] : FEDERAL GRANTS FUND: FEMA GRANT
TOTAL REVENUE - 67,347 - - -
TOTAL EXPENSE - - - - - ENDING FUND BALANCE - 67,347 - - -
REVENUE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-005-101-4329 GREAT PLATES - 67,347 - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES299-070-201-4329 GRANT REVENUE - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : REVENUES- 67,347 - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES
EXPENSE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-005-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-070-201-6122 SUPPLIES-SHOP AND FIELD - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : SERVICES AND SUPPLIES- - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES FEMA offers various grants to support disaster preparedness, mitigation, response, and recovery. [DRAFT 05/29/2026]
PAGE
156
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
AGENCY
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUND
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUNDBEGINNING BALANCE 1,617,801 1,617,801 1,617,801 1,617,801 2,825,686 TOTAL REVENUE - - - 1,207,885 -
TOTAL EXPENSE - - - - - REV. LESS EXP - - - 1,207,885 - ENDING FUND BALANCE 1,617,801 1,617,801 1,617,801 2,825,686 2,825,686
REVENUE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4008 TAX INCREMENT REVENUE - - - 1,207,885 - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4801 INTEREST INCOME - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : REVENUES- - - 1,207,885 - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES
EXPENSE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-8550 DEPRECIATION EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-9000 TRANSFERS OUT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-8120 KEISER OPTION AGREEMENT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OTHER CHARGES- - - - - [383] : SOUTH KINGS GROUNDWATER SUSTAINABILITY A
BEGINNING BALANCE 565,254 472,613 2,067,516 2,067,516 4,888,198 TOTAL REVENUE 3,240,018 4,537,249 3,825,000 2,893,675 4,505,170 TOTAL EXPENSE 3,332,659 2,942,346 3,825,000 72,993 4,413,500 REV. LESS EXP (92,641) 1,594,903 - 2,820,682 91,670 ENDING FUND BALANCE 472,613 2,067,516 2,067,516 4,888,198 4,979,869
REVENUE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4010 SKGSA AGENCY REVENUE 3,171,501 3,197,500 3,825,000 2,801,605 4,413,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4329 SKGSA/ PROP 68 GRANT REVENUE 53,451 1,277,431 - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4869 MISCELLANEOUS REVENUE - - - 303 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4801 INTEREST INCOME 15,066 62,318 - 91,767 91,670 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES3,240,018 4,537,249 3,825,000 2,893,675 4,505,170
EXPENSE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6123 PERMIT PROCESSING - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6290 SVCS-PROFESSIONAL SERVICES 189,616 120,855 125,000 44,620 170,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6430 INSURANCE PREMIUMS - - 15,000 - 17,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6448 ADMINISTRATIVE EXPENSE - - 60,000 - 50,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6921 SKGSA WATER PURCHASE 1,580,000 1,975,000 2,600,000 - 2,700,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-8455 MEMBER AGENCY REIMBURSEMENTS - - 1,025,000 - 1,025,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-7445 SKGSA PROJECTS - - - - 451,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC1,563,043 846,491 - 28,373 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : CAPITAL OUTLAY3,332,659 2,942,346 3,825,000 72,993 4,413,500 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.
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. [DRAFT 05/29/2026]
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157
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[486] : SANGER HOUSING AUTHORITY
BEGINNING BALANCE 1,152,607 1,120,230 1,113,299 1,113,299 1,112,426 TOTAL REVENUE 302,894 12,643 37,700 18,912 18,283 TOTAL EXPENSE 335,271 19,574 36,478 19,786 56,806 REV. LESS EXP (32,377) (6,931) 1,222 (873) (38,524) ENDING FUND BALANCE 1,120,230 1,113,299 1,114,521 1,112,426 1,073,902
REVENUE
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4329 GRANT REVENUE 236,275 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4801 INTEREST INCOME 8,332 5,042 - 3,286 3,283 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4960 PROCEEDS ON REHAB LOAN 44,898 5,720 26,100 5,596 6,000 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4961 PROCEEDS ON DAP LOAN 13,389 1,880 11,600 10,030 9,000 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUESTOTAL [486] SANGER HOUSING AUTHORITY : REVENUES302,894 12,643 37,700 18,912 18,283 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES
EXPENSE
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5110 DIRECT LABOR-REGULAR 49,873 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5160 VACATION LEAVE BUY BACK 2,800 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5210 PERS EXPENSE 3,489 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5219 PERS OBLIGATION BOND - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5220 SOCIAL SECURITY 4,072 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5310 HEALTH INSURANCE 7,337 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5320 WORKERS COMPENSATION 2,402 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5340 EMPLOYEE ASSISTANCE PROGRAM 8 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5350 FITNESS PROGRAM 9 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5410 AUTO ALLOWANCE 132 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5411 CELL PHONE ALLOWANCE 129 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITSTOTAL [486] SANGER HOUSING AUTHORITY : WAGES AND BENEFITS70,251 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6290 SVCS-PROFESSIONAL SERVICES 10,512 9,359 25,786 11,496 45,786 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6431 GENERAL LIABILITY PREMIUMS 647 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6432 PROPERTY PREMIUMS 254 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6438 UNEMPLOYMENT INSURANCE 178 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6445 DISABILITY INSURANCE 430 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6448 RISK MGT ADMIN 6 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6449 ERMA PERSONNEL INSURANCE 107 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-8440 CHARGES FOR INTERNAL ADMIN 16,610 10,215 10,692 8,290 11,020 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-080-101-8660 DAP LOANS 236,275 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIESTOTAL [486] SANGER HOUSING AUTHORITY : OTHER CHARGES265,020 19,574 36,478 19,786 56,806 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [411] : SANGER FINANCING AUTHORITY
BEGINNING BALANCE 8,602,409 7,930,519 8,486,987 8,486,987 8,956,477 TOTAL REVENUE 1,597,291 8,453,889 - 492,035 957 TOTAL EXPENSE 2,269,180 7,897,421 1,257,764 22,545 50,000 REV. LESS EXP (671,889) 556,467 (1,257,764) 469,490 (49,043) ENDING FUND BALANCE 7,930,519 8,486,987 7,229,223 8,956,477 8,907,434
REVENUE
[487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-020-401-4801 INTEREST INCOME - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-020-401-4950 PROCEEDS ON SALE OF BONDS - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-080-101-4801 INTEREST INCOME 24,413 - - 958 957 [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-090-101-4925 TRANSFER FROM OTHER FUNDS 1,145,239 - - - - ## 487-090-101-4950 PROCEEDS ON SALE OF BONDS - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES411-090-101-4801 INTEREST INCOME 418,287 - - - - ## 483-080-101-9100 TRANSFERS TO OTHER FUNDS 9,353 - - - - ## TOTAL [483] SANGER FINANCING AUTHORITY : REVENUES1,597,291 - - 958 957 This fund accounts for debt held by the Sanger Housing Authority.
This fund accounts for debt held by the Sanger Financing Authority [DRAFT 05/29/2026]
PAGE
158
7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)
CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : INFLOW : REVENUES [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-050-402-4329 REVENUE - 8,453,889 - 491,078 - ## 487-050-402-4801 INTEREST INCOME - - - - -
## TOTAL [487] SANGER FINANCING AUTHORITY : REVENUES- 8,453,889 - 491,078 -
EXPENSE
#
[411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY # 487-050-402-7210 FIRE STATION REMODEL & EXPANSION - 7,882,306 1,207,764 - - [411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY411-050-402-7210 FIRE STATION REMODEL & EXPANSION 1,079,810 - - - - [411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAYTOTAL [411] SANGER FINANCING AUTHORITY : CAPITAL OUTLAY1,079,810 7,882,306 1,207,764 - - [411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES487-060-403-6290 SVCS-PROFESSIONAL SERVICES 15,178 15,115 50,000 22,545 50,000 [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES15,178 15,115 50,000 22,545 50,000 [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES # 487-090-101-8210 BOND PRINCIPAL PAYMENT - - - - - # 487-090-101-8211 BOND INTEREST EXPENSE - - - - -
# 487-090-101-8251 NOTE INTEREST EXPENSE - - - - -
[487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8210 BOND PRINCIPAL EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8211 BOND INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8210 BOND PRINCIPAL PAYMENT 790,645 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8211 BOND INTEREST EXPENSE 354,594 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-9100 TRANSFERS TO OTHER FUNDS 28,954 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGESTOTAL [487] SANGER FINANCING AUTHORITY : OTHER CHARGES1,174,193 - - - - [811] : CASH DEPOSIT TRUST FUND
BEGINNING BALANCE 2,603 2,603 2,603 2,603
TOTAL REVENUE 4,695 - - - -
TOTAL EXPENSE 2,092 - - - -
REV. LESS EXP 2,603 - - - -
ENDING FUND BALANCE 2,603 2,603 2,603 2,603 2,603
REVENUE
[811] NON-DEPARTMENTAL : CASH DEPOSIT TRUST FUND : INFLOW : REVENUES ## 811-090-101-4869 MISCELLANEOUS REVENUE 4,695 - - - - ## 811-090-101-4801 INTEREST INCOME - - - - -
## TOTAL [811] CASH DEPOSIT TRUST FUND : REVENUES 4,695 - - - -
EXPENSE
#
[811] NON-DEPARTMENTAL : CASH DEPOSIT TRUST FUND : OUTFLOW : OTHER CHARGES ## 811-090-101-6940 MISCELLANEOUS-OTHER EXPENSE 2,092 - - - - ## TOTAL [811] CASH DEPOSIT TRUST FUND : OTHER CHARGES2,092 - - - - This fund accounts for non-utility billing deposit related receipts. [DRAFT 05/29/2026]
PAGE
159
CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
CAPITAL IMPROVEMENT PLAN
[DRAFT 05/29/2026]
PAGE
160
CITY OF SANGER
CAPITAL IMPROVEMENT PROJECT DETAIL ∙ FISCAL YEAR 2026-2027
ACCT NO ACCOUNT NAME AMOUNT
280-040-102-7642 DISPATCH CENTER 3,974,020
298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT 3,594,100 231-070-102-7627 WATER WELL #19 3,150,000
631-070-601-7901 ALLEY RECONSTRUCTION PROJECT 1,500,000 217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT 956,000 621-070-501-7900 WWTF - PROJECTS 938,000
217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE 915,000 219-060-101-7640 ANNADALE AVENUE STREETSCAPE AND AHSC PUBLIC IMPROVEMENTS 900,000 284-030-101-7130 VETERANS PARK 900,000
216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE 875,000 217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT 872,000 207-070-101-7633 2025 STREET SEALING PROJECT 750,000
217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE 615,000 207-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET 600,000 212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY 600,000 383-070-101-7445 SKGSA PROJECTS 451,000
217-070-101-7708 5TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS 450,000 217-070-101-7709 7TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS 450,000 217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 441,000 212-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 425,000 101-030-901-7130 VETERANS PARK 400,000
621-070-501-7563 NORTH/GREENWOOD LIFT STATION RECONST 392,000 212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV 350,000 202-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED 335,000 217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS 320,000 611-070-401-7557 WELL REHABILITATION 250,000
211-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT 239,000 211-070-101-7653 4TH STREET - ACADEMY TO O ST 235,000
211-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE 228,000 611-070-401-7444 CITY YARD ROOFING PROJECT 225,000
211-070-101-7652 FALLER AVE - ALMOND TO ANNADALE 220,000 211-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT 218,000 212-070-101-7654 VINE STREET - LYON TO BREHLER AVE 205,000 217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED 205,000 251-070-104-7658 MEDRANO PARK IMPROVEMENTS 200,000
251-070-105-7660 JFK PARK TRAIL LIGHTING PROJECT 200,000 611-070-401-7205 STREET VALVE PROJECT 175,000
205-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN 150,000 216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE 150,000 217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES 148,000 213-070-101-7717 NORTH AVENUE PEDESTRIAN CROSSING IMPROVEMENTS 130,000 621-070-501-7805 SSMH NORTH & GREENWOOD MH 107,000
203-070-101-7717 NORTH AVENUE PEDESTRIAN CROSSING IMPROVEMENTS 105,000 217-070-101-7718 ACADEMY AVE REHAB - 4TH STREET TO CALIFORNIA AVE 104,000 209-070-101-7707 FOWLER SWITCH CANAL PEDESTRIAN BRIDGE 100,000 212-070-101-7639 BREHLER AVE - 7TH TO 9TH; WEBSTER AVE 100,000 212-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN 100,000 212-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS 80,000 212-070-101-7711 5TH STREET - BETHEL AVE TO GREENWOOD AVE 80,000 212-070-101-7712 9TH STREET - ACADEMY AVE TO FALLER AVE 65,000 [DRAFT 05/29/2026]
PAGE
161
CITY OF SANGER
CAPITAL IMPROVEMENT PROJECT DETAIL ∙ FISCAL YEAR 2026-2027
ACCT NO ACCOUNT NAME AMOUNT
212-070-101-7716 CHURCH AVENUE OVERLAY - INDIANOLA AVE TO BETHEL AVE 60,000 213-070-101-7371 STREET PROJECTS VARIOUS LOCATIONS 60,000 217-070-101-7657 JENSEN AVENUE - BETHEL AVE TO FOWLER SWITCH CANAL 59,000 203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES 57,000 217-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET 57,000 202-070-101-7707 FOWLER SWITCH CANAL PEDESTRIAN BRIDGE 50,000 207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS 50,000 212-070-101-7713 I STREET - ANNADALE AVE TO EDGAR AVE 50,000 212-070-101-7710 2027 STREET SEALING PROJECT 40,000 212-070-101-7714 ACADEMY/N STREET ALLEY - JENSEN TO 7TH STREET 30,000 213-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED SAFETY IMPROVEMENTS 30,000 631-070-601-7715 ACADEMY/N STREET ALLEY - 7TH TO 8TH STREET 30,000 212-070-101-7718 ACADEMY AVE REHAB - 4TH STREET TO CALIFORNIA AVE 26,000 212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS 20,000 207-070-101-7657 JENSEN AVENUE - BETHEL AVE TO FOWLER SWITCH CANAL 15,000 216-070-101-7655 PLSS MONUMENTATION 15,000 207-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET 14,000 TOTAL CIP 29,835,120$
[DRAFT 05/29/2026]
PAGE
162
CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
DEBT SERVICE SCHEDULE
[DRAFT 05/29/2026]
PAGE
163
CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY SERIES REPLACED NEW SERIES REPLACED 2020 SERIES A SERIES REPLACED 2013 SERIES
PROJECT PENSION UNFUNDED ACCRUED LIABILITIES PROJECT REMODEL AND EXPANSION OF FIRE STATION PROJECT ROOF, HVAC, LIGHTING, POOL PUMP
CURRENT BALANCE CURRENT BALANCE CURRENT BALANCE
INTEREST RATE 2.33% INTEREST RATE 3.97% INTEREST RATE 2.65% PRINCIPAL ACCOUNT 712-020-401-8210 PRINCIPAL ACCOUNT 101-050-402-8210 PRINCIPAL ACCOUNT 712-020-101-8210 INTEREST ACCOUNT 712-020-401-8211 INTEREST ACCOUNT 101-050-402-8211 INTEREST ACCOUNT 712-020-101-8211 Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service 01/15/22 168,725.30 168,725.30 168,725.30 02/01/22 135,000 148,225.00 283,225.00 283,225.00 06/15/22 39,000 13,103.46 52,103.46 52,103.46 07/15/22 950,000 216,932.53 1,166,932.53 08/01/22 145,525.00 145,525.00 12/15/22 22,490.00 22,490.00 01/15/23 215,241.53 215,241.53 1,382,174.06 02/01/23 140,000 145,525.00 285,525.00 431,050.00 06/15/23 35,000 22,490.00 57,490.00 79,980.00 07/15/23 955,000 215,241.53 1,170,241.53 08/01/23 142,725.00 142,725.00 12/15/23 17,874.25 17,874.25 01/15/24 213,064.13 213,064.13 1,383,305.66 02/01/24 145,000 142,725.00 287,725.00 430,450.00 06/15/24 53,000 17,874.25 70,874.25 88,748.50 07/15/24 960,000 213,064.13 1,173,064.13 08/01/24 139,825.00 139,825.00 12/15/24 17,172.00 17,172.00 01/15/25 209,512.13 209,512.13 1,382,576.26 02/01/25 150,000 139,825.00 289,825.00 429,650.00 06/15/25 53,000 17,172.00 70,172.00 87,344.00 07/15/25 960,000 209,512.13 1,169,512.13 08/01/25 136,825.00 136,825.00 12/15/25 16,469.75 16,469.75 01/15/26 204,419.33 204,419.33 1,373,931.46 02/01/26 155,000 136,825.00 291,825.00 428,650.00 06/15/26 53,000 16,469.75 69,469.75 85,939.50 07/15/26 980,000 204,419.33 1,184,419.33 08/01/26 133,725.00 133,725.00 12/15/26 15,767.50 15,767.50 01/15/27 197,848.44 197,848.44 1,382,267.77 02/01/27 165,000 133,725.00 298,725.00 432,450.00 06/15/27 53,000 15,767.50 68,767.50 84,535.00 07/15/27 995,000 197,848.44 1,192,848.44 08/01/27 130,425.00 130,425.00 12/15/27 15,065.25 15,065.25 01/15/28 189,684.46 189,684.46 1,382,532.90 02/01/28 170,000 130,425.00 300,425.00 430,850.00 06/15/28 58,000 15,065.25 73,065.25 88,130.50 07/15/28 1,010,000 189,684.46 1,199,684.46 08/01/28 127,025.00 127,025.00 12/15/28 14,296.75 14,296.75 01/15/29 180,387.40 180,387.40 1,380,071.86 02/01/29 175,000 127,025.00 302,025.00 429,050.00 06/15/29 58,000 14,296.75 72,296.75 86,593.50 07/15/29 1,030,000 180,387.40 1,210,387.40 08/01/29 123,525.00 123,525.00 12/15/29 13,528.25 13,528.25 01/15/30 170,025.60 170,025.60 1,380,413.00 02/01/30 185,000 123,525.00 308,525.00 432,050.00 06/15/30 62,000 13,528.25 75,528.25 89,056.50 07/15/30 1,050,000 170,025.60 1,220,025.60 08/01/30 119,825.00 119,825.00 12/15/30 12,706.75 12,706.75 01/15/31 158,622.60 158,622.60 1,378,648.20 02/01/31 190,000 119,825.00 309,825.00 429,650.00 06/15/31 62,000 12,706.75 74,706.75 87,413.50 07/15/31 1,075,000 158,622.60 1,233,622.60 08/01/31 116,025.00 116,025.00 12/15/31 11,885.25 11,885.25 01/15/32 146,034.35 146,034.35 1,379,656.95 02/01/32 200,000 116,025.00 316,025.00 432,050.00 06/15/32 61,000 11,885.25 72,885.25 84,770.50 07/15/32 1,105,000 146,034.35 1,251,034.35 08/01/32 112,025.00 112,025.00 12/15/32 11,077.00 11,077.00 01/15/33 131,989.80 131,989.80 1,383,024.15 02/01/33 205,000 112,025.00 317,025.00 429,050.00 06/15/33 65,000 11,077.00 76,077.00 87,154.00 07/15/33 1,135,000 131,989.80 1,266,989.80 08/01/33 107,925.00 107,925.00 12/15/33 10,215.75 10,215.75 01/15/34 114,839.95 114,839.95 1,381,829.75 02/01/34 215,000 107,925.00 322,925.00 430,850.00 06/15/34 69,000 10,215.75 79,215.75 89,431.50 07/15/34 1,165,000 114,839.95 1,279,839.95 08/01/34 104,700.00 104,700.00 12/15/34 9,301.50 9,301.50 01/15/35 97,236.80 97,236.80 1,377,076.75 02/01/35 220,000 104,700.00 324,700.00 429,400.00 06/15/35 72,000 9,301.50 81,301.50 90,603.00 07/15/35 1,200,000 97,236.80 1,297,236.80 08/01/35 100,300.00 100,300.00 12/15/35 8,347.50 8,347.50 01/15/36 79,104.80 79,104.80 1,376,341.60 02/01/36 230,000 100,300.00 330,300.00 430,600.00 06/15/36 71,000 8,347.50 79,347.50 87,695.00 07/15/36 910,000 79,104.80 989,104.80 08/01/36 95,700.00 95,700.00 12/15/36 7,406.75 7,406.75 01/15/37 64,353.70 64,353.70 1,053,458.50 02/01/37 240,000 95,700.00 335,700.00 431,400.00 06/15/37 75,000 7,406.75 82,406.75 89,813.50 07/15/37 945,000 64,353.70 1,009,353.70 08/01/37 90,900.00 90,900.00 12/15/37 6,413.00 6,413.00 01/15/38 49,035.25 49,035.25 1,058,388.95 02/01/38 250,000 90,900.00 340,900.00 431,800.00 06/15/38 74,000 6,413.00 80,413.00 86,826.00 07/15/38 975,000 49,035.25 1,024,035.25 08/01/38 85,900.00 85,900.00 12/15/38 5,432.50 5,432.50 01/15/39 33,230.50 33,230.50 1,057,265.75 02/01/39 260,000 85,900.00 345,900.00 431,800.00 06/15/39 77,000 5,432.50 82,432.50 87,865.00 07/15/39 1,010,000 33,230.50 1,043,230.50 08/01/39 80,700.00 80,700.00 12/15/39 4,412.25 4,412.25 01/15/40 16,858.40 16,858.40 1,060,088.90 02/01/40 270,000 80,700.00 350,700.00 431,400.00 06/15/40 80,000 4,412.25 84,412.25 88,824.50 07/15/40 1,040,000 16,858.40 1,056,858.40 08/01/40 75,300.00 75,300.00 12/15/40 3,352.25 3,352.25 01/15/41 - 1,056,858.40 02/01/41 280,000 75,300.00 355,300.00 430,600.00 06/15/41 83,000 3,352.25 86,352.25 89,704.50 19,450,000 5,328,636.17 24,778,636.17 24,778,636.17 08/01/41 69,700.00 69,700.00 12/15/41 2,252.50 2,252.50 02/01/42 290,000 69,700.00 359,700.00 429,400.00 06/15/42 86,000 2,252.50 88,252.50 90,505.00 08/01/42 63,900.00 63,900.00 12/15/42 1,113.00 1,113.00 02/01/43 300,000 63,900.00 363,900.00 427,800.00 06/15/43 84,000 1,113.00 85,113.00 86,226.00 08/01/43 57,900.00 57,900.00 1,423,000 466,262.96 1,889,262.96 1,889,262.96 02/01/44 315,000 57,900.00 372,900.00 430,800.00 08/01/44 51,600.00 51,600.00
02/01/45 325,000 51,600.00 376,600.00 428,200.00 08/01/45 45,100.00 45,100.00
02/01/46 340,000 45,100.00 385,100.00 430,200.00 08/01/46 38,300.00 38,300.00
02/01/47 355,000 38,300.00 393,300.00 431,600.00 08/01/47 31,200.00 31,200.00
02/01/48 370,000 31,200.00 401,200.00 432,400.00 08/01/48 23,800.00 23,800.00
02/01/49 380,000 23,800.00 403,800.00 427,600.00 08/01/49 16,200.00 16,200.00
02/01/50 395,000 16,200.00 411,200.00 427,400.00 08/01/50 8,300.00 8,300.00
02/01/21 415,000 8,300.00 423,300.00 431,600.00 7,465,000 5,298,025.00 12,763,025.00 12,763,025.00 ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2023
SANGER FINANCING AUTHORITY OBLIGATIONS
2021 PENSION OBLIGATION BONDS LEASE REVENUE BONDS, SERIES 2020A LEASE REVENUE BONDS, SERIES 2022A [DRAFT 05/29/2026]
PAGE
164
CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY ENTITY SANGER FINANCING AUTHORITY SERIES REPLACED 2014 SERIES/REFUND 2006 BONDS SERIES REPLACED 2013 SERIES SERIES REPLACED 2013 SERIES
PROJECT WASTEWATER TREATMENT PLAN PROJECT SOLAR, PUMPS, CONTROLS, LIGHTING AND HVAC PROJECT WATER METERS AND LEAK DETECTORS
CURRENT BALANCE CURRENT BALANCE CURRENT BALANCE
INTEREST RATE 2.15% INTEREST RATE 2.96% INTEREST RATE 3.23% PRINCIPAL ACCOUNT 621-070-501-8220 PRINCIPAL ACCOUNT 621-070-501-8210 PRINCIPAL ACCOUNT 611-070-401-8210 INTEREST ACCOUNT 621-070-501-8221 INTEREST ACCOUNT 621-070-501-8211 INTEREST ACCOUNT 611-070-401-8211 Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service Period Ending Principal Interest Debt Service Annual Debt Service 06/15/22 775,000 90,635.06 865,635.06 865,635.06 12/15/22 151,795.80 151,795.80 12/15/22 90,199.95 90,199.95 12/15/22 189,980.00 189,980.00 06/15/23 135,000 131,361.75 266,361.75 418,157.55 06/15/23 48,000 78,057.65 126,057.65 216,257.60 06/15/23 755,000 189,980.00 944,980.00 1,134,960.00 12/15/23 94,009.60 94,009.60 12/15/23 60,831.66 60,831.66 12/15/23 178,843.75 178,843.75 06/15/24 189,000 94,009.60 283,009.60 377,019.20 06/15/24 119,000 60,831.66 179,831.66 240,663.32 06/15/24 780,000 178,843.75 958,843.75 1,137,687.50 12/15/24 91,212.40 91,212.40 12/15/24 58,911.00 58,911.00 12/15/24 122,462.97 122,462.97 06/15/25 195,000 91,212.40 286,212.40 377,424.80 06/15/25 120,000 58,911.00 178,911.00 237,822.00 06/15/25 840,000 121,958.75 961,958.75 1,084,421.72 12/15/25 88,326.40 88,326.40 12/15/25 56,974.20 56,974.20 12/15/25 112,928.75 112,928.75 06/15/26 244,000 88,326.40 332,326.40 420,652.80 06/15/26 125,000 56,974.20 181,974.20 238,948.40 06/15/26 855,000 112,928.75 967,928.75 1,080,857.50 12/15/26 84,715.20 84,715.20 12/15/26 54,956.70 54,956.70 12/15/26 103,737.50 103,737.50 06/15/27 254,000 84,715.20 338,715.20 423,430.40 06/15/27 130,000 54,956.70 184,956.70 239,913.40 06/15/27 875,000 103,737.50 978,737.50 1,082,475.00 12/15/27 80,956.00 80,956.00 12/15/27 52,858.50 52,858.50 12/15/27 94,331.25 94,331.25 06/15/28 261,000 80,956.00 341,956.00 422,912.00 06/15/28 136,000 52,858.50 188,858.50 241,717.00 06/15/28 895,000 94,331.25 989,331.25 1,083,662.50 12/15/28 77,093.20 77,093.20 12/15/28 50,663.46 50,663.46 12/15/28 84,710.00 84,710.00 06/15/29 277,000 77,093.20 354,093.20 431,186.40 06/15/29 140,000 50,663.46 190,663.46 241,326.92 06/15/29 915,000 84,710.00 999,710.00 1,084,420.00 12/15/29 72,993.60 72,993.60 12/15/29 48,403.86 48,403.86 12/15/29 74,873.75 74,873.75 06/15/30 288,000 72,993.60 360,993.60 433,987.20 06/15/30 140,000 48,403.86 188,403.86 236,807.72 06/15/30 935,000 74,873.75 1,009,873.75 1,084,747.50 12/15/30 68,731.20 68,731.20 12/15/30 46,144.26 46,144.26 12/15/30 64,822.50 64,822.50 06/15/31 294,000 68,731.20 362,731.20 431,462.40 06/15/31 149,000 46,144.26 195,144.26 241,288.52 06/15/31 950,000 64,822.50 1,014,822.50 1,079,645.00 12/15/31 64,380.00 64,380.00 12/15/31 43,739.40 43,739.40 12/15/31 54,610.00 54,610.00 06/15/32 309,000 64,380.00 373,380.00 437,760.00 06/15/32 152,000 43,739.40 195,739.40 239,478.80 06/15/32 970,000 54,610.00 1,024,610.00 1,079,220.00 12/15/32 59,806.80 59,806.80 12/15/32 41,286.12 41,286.12 12/15/32 44,182.50 44,182.50 06/15/33 315,000 59,806.80 374,806.80 434,613.60 06/15/33 156,000 41,286.12 197,286.12 238,572.24 06/15/33 990,000 44,182.50 1,034,182.50 1,078,365.00 12/15/33 55,144.80 55,144.80 12/15/33 38,768.28 38,768.28 12/15/33 33,540.00 33,540.00 06/15/34 325,000 55,144.80 380,144.80 435,289.60 06/15/34 209,000 38,768.28 247,768.28 286,536.56 06/15/34 1,015,000 33,540.00 1,048,540.00 1,082,080.00 12/15/34 50,334.80 50,334.80 12/15/34 35,395.02 35,395.02 12/15/34 22,628.75 22,628.75 06/15/35 334,000 50,334.80 384,334.80 434,669.60 06/15/35 212,000 35,395.02 247,395.02 282,790.04 06/15/35 1,040,000 22,628.75 1,062,628.75 1,085,257.50 12/15/35 45,391.60 45,391.60 12/15/35 31,973.34 31,973.34 12/15/35 11,448.75 11,448.75 06/15/36 347,000 45,391.60 392,391.60 437,783.20 06/15/36 219,000 31,973.34 250,973.34 282,946.68 06/15/36 1,065,000 11,448.75 1,076,448.75 1,087,897.50 12/15/36 40,256.00 40,256.00 12/15/36 28,438.68 28,438.68 13,655,000 2,476,331.78 16,131,331.78 16,131,331.78 06/15/37 356,000 40,256.00 396,256.00 436,512.00 06/15/37 230,000 28,438.68 258,438.68 286,877.36 12/15/37 34,987.20 34,987.20 12/15/37 24,726.48 24,726.48 06/15/38 364,000 34,987.20 398,987.20 433,974.40 06/15/38 236,000 24,726.48 260,726.48 285,452.96 12/15/38 29,600.00 29,600.00 12/15/38 20,917.44 20,917.44 06/15/39 376,000 29,600.00 405,600.00 435,200.00 06/15/39 242,000 20,917.44 262,917.44 283,834.88 12/15/39 24,035.20 24,035.20 12/15/39 17,011.56 17,011.56 06/15/40 388,000 24,035.20 412,035.20 436,070.40 06/15/40 252,000 17,011.56 269,011.56 286,023.12 12/15/40 18,292.80 18,292.80 12/15/40 12,944.28 12,944.28 06/15/41 399,000 18,292.80 417,292.80 435,585.60 06/15/41 258,000 12,944.28 270,944.28 283,888.56 12/15/41 12,387.60 12,387.60 12/15/41 8,780.16 8,780.16 06/15/42 414,000 12,387.60 426,387.60 438,775.20 06/15/42 267,000 8,780.16 275,780.16 284,560.32 12/15/42 6,260.40 6,260.40 12/15/42 4,470.78 4,470.78 06/15/43 423,000 6,260.40 429,260.40 435,520.80 06/15/43 277,000 4,470.78 281,470.78 285,941.56 6,487,000 2,480,987.15 8,967,987.15 8,967,987.15 3,817,000 1,644,647.96 5,461,647.96 5,461,647.96 ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2023 ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2023
UTILITY FUND OBLIGATIONS
WASTEWATER REVENUE REFUNDING BONDS, SERIES 2022A WASTEWATER REVENUE REFUNDING BONDS, SERIES 2022B WATER REVENUE REFUNDING BONDS, SERIES 2022A ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2024
[DRAFT 05/29/2026]
PAGE
165
CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
POSITION CONTROL
[DRAFT 05/29/2026]
PAGE
166
CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027
TOTAL FTE COUNT 152.00 3.00 155.00
CITY COUNCIL 5.00 - 5.00
MAYOR 1.00 1.00
COUNCIL MEMBER 4.00 4.00
EXECUTIVE ASSISTANT TO CITY MANAGER - -
CITY MANAGER 1.50 - 1.50
CITY MANAGER 1.00 1.00
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50 CITY CLERK 0.50 - 0.50
CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50
CITY CLERK/DEPUTY PERSONNEL OFFICER - -
FINANCE 9.50 - 9.50
FINANCE ADMINISTRATION 4.00 - 4.00
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - FINANCE DIRECTOR 1.00 1.00
FINANCE MANAGER 1.00 1.00
ADMINISTRATIVE ANALYST 1.00 1.00
SENIOR ACCOUNTANT - -
MANAGEMENT ANALYST - -
ACCOUNTANT 1.00 1.00
UTILITY BILLING 5.50 - 5.50
ACCOUNT CLERK II 3.00 3.00
ACCOUNT CLERK I 2.00 2.00
(PT) ACCOUNT CLERK 0.50 0.50
HUMAN RESOURCES 4.00 - 4.00
ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - HUMAN RESOURCES MANAGER 1.00 1.00
HUMAN RESOURCES ANALYST 2.00 2.00
HR TECHNICIAN 1.00 1.00
CHANGE IN FTE
[DRAFT 05/29/2026]
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167
CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027
CHANGE IN FTE
COMMUNITY DEVELOPMENT 9.00 - 9.00 COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00
SENIOR PLANNER 1.00 1.00
BUILDING OFFICIAL 1.00 1.00
BUILDING INSPECTOR 1.00 1.00
SENIOR CODE ENFORCEMENT OFFICER 1.00 1.00 PROGRAM TECHNICIAN 2.00 2.00
CODE ENFORCEMENT OFFICER 1.00 1.00
(PT) BUILDING INSPECTOR (HOURLY) 0.50 0.50 (PT) CODE ENFORCEMENT OFFICER (HOURLY) 0.50 0.50 FIRE DEPARTMENT 38.00 - 38.00 FIRE CHIEF 1.00 1.00
FIRE CAPTAIN 3.00 3.00
COMMUNITY RISK REDUCTION OFFICER 1.00 1.00 FIRE LIEUTENANT 3.00 3.00
FIRE ENGINEER 3.00 3.00
FIREFIGHTER II 10.00 10.00
FIREFIGHTER I 6.00 6.00
NON-SAFETY EMT/ PARAMEDIC (HOURLY) 8.00 8.00 EXECUTIVE ASSISTANT 1.00 1.00
ADMINISTRATIVE SECRETARY - -
BILLING CLERK 2.00 2.00
(PT) BILLING CLERK - -
POLICE DEPARTMENT 46.50 2.00 48.50 POLICE CHIEF 1.00 1.00
POLICE COMMANDER 2.00 2.00
POLICE SERGEANT 5.00 5.00
POLICE CORPORAL 4.00 1.00 5.00 POLICE OFFICER 28.00 28.00
POLICE RECORDS SUPERVISOR (SPOA) 1.00 1.00 COMMUNITY SERVICE OFFICER II 2.00 2.00
POLICE CADET - -
ANIMAL CONTROL OFFICER 1.00 1.00
ADMINISTRATIVE ASSISTANT - -
EXECUTIVE ASSISTANT 1.00 1.00
RECORDS CLERK I 1.00 1.00
(PT) ANIMAL CONTROL OFFICER 0.50 0.50
(PT) RECORDS CLERK - 0.50 0.50 (PT) KENNEL TECHNICIAN - 0.50 0.50 [DRAFT 05/29/2026]
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168
CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027
CHANGE IN FTE
PUBLIC WORKS 23.00 1.00 24.00
PUBLIC WORKS ADMINISTRATION 5.00 - 5.00
PUBLIC WORKS DIRECTOR 1.00 1.00
DEPUTY PUBLIC WORKS DIRECTOR - -
PUBLIC WORKS MANAGER 1.00 1.00
MANAGEMENT ANALYST 2.00 2.00
PROGRAM TECHNICIAN 1.00 1.00
STREETS 4.00 - 4.00
PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES - - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00
STREETS, PKS & FAC WORKER II 2.00 2.00
STREETS, PKS & FAC WORKER I 1.00 1.00
GRAFFITI REMOVAL OPERATOR - -
WATER 5.00 - 5.00
WATER OPERATIONS MANAGER 1.00 1.00
WATER OPERATOR II 1.00 1.00
WATER OPERATOR I 3.00 3.00
WASTEWATER 9.00 1.00 10.00
PLANT MANAGER-WASTEWATER 1.00 1.00
CHIEF OPERATOR 1.00 1.00
ENVIRONMENTAL COMPLIANCE MANAGER 1.00 1.00
WASTEWATER OPERATOR III 1.00 1.00
WASTEWATER OPERATOR II 1.00 1.00
WASTEWATER OPERATOR I/ENVIRONMENTALCOMPLIANCE INSPECTOR - 1.00 1.00 WASTEWATER OPERATOR I 3.00 3.00
MECHANIC I 1.00 1.00
[DRAFT 05/29/2026]
PAGE
169
CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027
CHANGE IN FTE
PARKS & RECREATION 15.00 - 15.00 PARKS, FACILITIES & RECREATION ADMINISTRATION 2.00 - 2.00 PARKS & RECREATION DIRECTOR 1.00 1.00
PARK & FACILITIES SUPERVISOR 1.00 1.00
RECREATION 2.50 - 2.50
RECREATION SUPERVISOR 1.00 1.00
RECREATION SPECIALIST II 1.00 1.00
RECREATION SPECIALIST I - -
(PT) RECREATION SPECIALIST I (HOURLY) 0.50 0.50 SENIOR CENTER 1.50 - 1.50 SENIOR CITIZEN COORDINATOR 1.00 1.00
(PT) SENIOR CITIZEN COORDINATOR I (HOURLY) 0.50 0.50 PARKS 6.00 - 6.00
SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00 STREETS, PKS & FAC WORKER II 3.00 3.00
STREETS, PKS & FAC WORKER I 2.00 2.00
FACILITIES 3.00 - 3.00
PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES - - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00 STREETS, PKS & FAC WORKER II 1.00 1.00
STREETS, PKS & FAC WORKER I 1.00 1.00
[DRAFT 05/29/2026]
PAGE
170
CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
APPROPRIATION LIMIT
[DRAFT 05/29/2026]
PAGE
171
CITY OF SANGER
APPROPRIATIONS LIMIT: GANN ∙ FISCAL YEAR 2026-2027
PRICE AND POPULATION FACTORS
Fiscal Year Per Capita
Adjustment
Population
Adjustment
Total
Adjustment
Appropriation
Limit
2018 1.0369 1.0144 1.0518 $ 27,892,927
2019 1.0367 1.0152 1.0525 $ 29,356,130
2020 1.0385 1.0228 1.0622 $ 31,181,430
2021 1.0373 1.0067 1.0442 $ 32,561,205
2022 1.0573 1.0072 1.0649 $ 34,674,836
2023 1.0755 0.9904 1.0652 $ 36,934,775
2024 1.0444 0.9977 1.0420 $ 38,485,957
2025 1.0362 1.0027 1.0390 $ 39,986,822
2026 1.0644 1.0144 1.0797 $ 43,174,866
2027 1.0495 1.0101 1.0601 $ 45,769,673
DETERMINING THE FY 2027 RATE FACTOR Factor
Per Capita Personal Income Change from FY 2026 to FY 2027 4.95% Population Change (same period) 1.01%
Per Capita Cost of Living Ratio 1.0495
Population Ratio 1.0101
Rate Factor 1.0601
FY 2027 TAX APPROPRIATIONS SUBJECT TO FY 2027 Est.
Property Tax $ 2,673,900
Sales & Use Tax $ 4,160,564
Utility Users Tax $ 2,150,000
Franchise Fees $ 640,000
Business License Tax $ 175,000
Transient Occupancy Tax $ 15,000
Motor Vehicle In Lieu $ 3,400,000
Total Unadjusted Appropriations Subject to Limit $ 13,214,464 LIMIT Factor
GANN Limit for FY 2027 $ 45,769,673
Unadjusted Appropriations Subject to Limit $ 13,214,464 Projected Appropriations are below Limit by $ 32,555,209 [DRAFT 05/29/2026]
PAGE
172
01484.0007 2149715.1
Attachment 2
01484.0007 2149713.1
RESOLUTION NO. 2026-45
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER MAKING A
DETERMINATION OF THE NECESSITY OF CONTINUING THE UTILITY USER'S TAX IN FISCAL YEAR 2026-2027
WHEREAS, as the City Council of the City of Sanger has adopted an Ordinance establishing a Utility User's Tax; and
WHEREAS, the Ordinance is codified in Chapter 66, Article IV of the Sanger City Code; and
WHEREAS, the Utility User’s Tax was established to eliminate budget deficits, establish a sound financial position, and provide the Sanger Community with programs and services that improve the overall quality of life, and
WHEREAS, a budget for the FY 2026-2027 is proposed and includes a revenue source derived from the Utility User's Tax; and
WHEREAS, the Sanger City Code Section 660-103 requires that the City Council conduct an annual review of the Utility User’s Tax to be conducted with the preliminary budget hearing held each year for the City’s annual budget; and
WHEREAS, the City Council conducted the annual review of the Utility User’s Tax at the budget preliminary budget hearing on June 4, 2026.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Sanger as follows:
1. The foregoing recitals are true and correct and are incorporated by reference.
2. Based on the annual review of the annual City budget, the City Council finds there is a financial necessity for continuance of the Utility User's Tax per Chapter 66, Article IV of the Sanger City Code in Fiscal Year 2026-2027.
3. The Utility User’s Tax is necessary to provide programs and services to members of the Sanger Community.
**********************************************
The foregoing Resolution was considered by the City Council of the City of Sanger at a special meeting of said Council held on the 4th day of June 2026 and approved by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
ATTEST:
________________________
Lina Martinez, City Clerk