Agenda packet — Sanger City Council, June 18, 2026 (part 3 of 3)

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
[621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [621] PUBLIC WORKS : SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 621-070-701-6110 SUPPLIES - - - - - ## 621-070-801-6110 SUPPLIES - - - - -
## TOTAL [621] SEWER OPERATIONS FUND: SEWER/ADMINISTRATION : WAGES AND BENEFITS - - - - - ##
[631] : DISPOSAL OPERATIONS FUND
BEGINNING BALANCE 2,864,548 3,029,290 3,205,387 3,205,387 3,562,642 TOTAL REVENUE 3,327,098 3,468,577 3,958,346 3,317,849 4,064,726 TOTAL EXPENSE 3,162,356 3,292,480 4,030,257 2,960,593 5,906,075 REV. LESS EXP 164,742 176,097 (71,911) 357,255 (1,841,349) ENDING FUND BALANCE 3,029,290 3,205,387 3,133,476 3,562,642 1,721,294

REVENUE
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4550 SALES- RESIDENTIAL 2,001,305 2,051,264 2,388,048 1,983,381 2,480,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4551 SALES- COMMERCIAL 722,050 773,034 973,392 830,846 1,011,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4552 SALES- COMMERCIAL X 10,000 1,023 771 - 743 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4554 SALES- INDUSTRIAL 2,147 2,306 - 2,327 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4555 SALES- SPECIAL SCHOOLS 3,112 3,283 - 3,536 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4556 SALES- GOVERNMENT 2,369 2,527 - 2,763 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4562 WATER SERVICE/PENALTIES 65,339 64,367 72,000 62,427 72,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4591 RECYCLE FEES 276,443 301,693 274,644 218,296 285,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4592 DISPOSAL SPECIAL PICK-UP 2,967 2,519 2,500 601 1,500 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4593 SALES- STREET SWEEPING 118,650 119,336 118,000 100,092 118,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4594 COMPOSTING FEES 4,359 4,330 2,500 2,090 500 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4595 DISPOSAL OTHER SERVICE FEES 450 150 400 134 400 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4596 GARBAGE CANS 7,310 12,730 5,000 19,190 5,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4597 RECYCLE FEE REBATE 13,453 9,973 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4801 INTEREST INCOME 70,293 119,577 119,862 91,422 91,326 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4823 DISPOSAL-MAJOR FACILITIES FEES - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4868 GRANT REVENUE - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4869 MISCELLANEOUS REVENUE 3,282 716 2,000 - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES 631-070-101-4925 TRANSFERS FROM OTHER FUNDS 32,548 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES TOTAL [631] DISPOSAL OPERATIONS FUND : REVENUES 3,327,098 3,468,577 3,958,346 3,317,849 4,064,726

EXPENSE
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND : INFLOW : REVENUES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5110 DIRECT LABOR-REGULAR 158,721 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5120 DIRECT LABOR-TEMPORARY - - - - 5,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5130 OVERTIME 2,775 - - 934 5,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5160 VACATION LEAVE BUY BACK 2,349 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5170 OTHER LEAVE BUY BACK - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5210 PERS EXPENSE 10,838 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5211 PERS EXPENSE - GASB68 - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5219 PERS OBLIGATION BOND - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5220 SOCIAL SECURITY 12,963 - - 71 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5310 HEALTH INSURANCE 51,517 - - 270 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5320 WORKERS COMPENSATION 13,581 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5340 EMPLOYEE ASSISTANCE PROGRAM 51 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5350 FITNESS PROGRAM 58 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 631-070-601-5411 CELL PHONE ALLOWANCE 240 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS TOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : WAGES AND BENEFITS 253,093 - - 1,275 10,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6110 SUPPLIES - 1,012 2,000 1,463 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6111 POSTAGE 582 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6122 SUPPLIES-SHOP AND FIELD 1,871 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6130 UNIFORM EXPENSE 7,056 5,685 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6290 SVCS-PROFESSIONAL SERVICES 104,285 150,474 128,000 102,749 135,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6295 DISPOSAL CONTRACT SERVICES 2,294,372 2,546,962 3,150,600 2,176,379 3,308,130 Accounts for activities related to refuse collections, street sweeping and recycling services.

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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
[631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6332 FUEL-UNLEADED 2,302 2,667 5,000 963 5,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6420 PRINTING & BINDING 6,290 10,374 2,000 - 2,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6431 GENERAL LIABILITY PREMIUMS 58,898 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6432 PROPERTY PREMIUMS 21,822 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6437 COBRA EXPENSE - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6445 DISABILITY INSURANCE 1,033 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6448 RISK MGT ADMIN 127 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6449 ERMA PERSONNEL INSURANCE 7,252 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6510 UTILITY-ELECTRIC/GAS (37,860) 12,625 19,000 221 19,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6521 TELECOMMUNICATIONS REGULAR 1,926 1,780 - 1,749 2,500 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6600 REPAIRS & MAINTENANCE - 1,680 10,000 3,900 10,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6730 TRAINING/WORKSHOPS/MEETINGS - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6920 FEES AND FILINGS - - - 157,057 195,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-6921 PROCUREMENT SB1383 - 5,109 70,000 7,883 70,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8110 TAXES IN LIEU 44,100 - 44,100 - 44,100 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8111 COMMERCIAL FRANCHISE FEES 182,323 141,381 189,000 189,000 195,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8112 RECYCLE REBATE FEES 13,453 9,973 - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8130 BAD DEBT EXPENSE 8,103 24 10,000 - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8210 PENSION OBLIGATION BOND - PRINCIPAL (1) - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8211 BOND INTEREST EXPENSE 10,286 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8310 PHOTOCOPY CHARGES 169 183 170 127 200 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8440 CHARGES FOR INTERNAL ADMIN 151,626 350,517 366,887 284,447 378,145 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-8550 DEPRECIATION EXPENSE 29,246 - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-9100 TRANSFERS TO OTHER FUNDS - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES TOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OTHER CHARGES 2,909,262 3,240,446 3,996,757 2,925,938 4,366,075 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-7230 MACHINERY & EQUIPMENT - 52,034 33,500 33,380 - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-7444 CITY YARD ROOF PROJECT - - - - - [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 631-070-601-7715 ACADEMY/N STREET ALLEY - 7TH TO 8TH STREET - - - - 30,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY 631-070-601-7901 ALLEY RECONSTRUCTION PROJECT - - - - 1,500,000 [631] PUBLIC WORKS : DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY TOTAL [631] DISPOSAL OPERATIONS FUND: DISPOSAL/ADMINISTRATION : CAPITAL OUTLAY - 52,034 33,500 33,380 1,530,000

SPECIAL REVENUE FUNDS
[202] : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL
BEGINNING BALANCE 611,742 715,767 800,284 800,284 907,117 TOTAL REVENUE 104,025 97,274 111,236 109,598 111,641
TOTAL EXPENSE - 12,757 3,566 2,765 388,676
REV. LESS EXP 104,025 84,517 107,670 106,833 (277,035)
ENDING FUND BALANCE 715,767 800,284 907,954 907,117 630,083

REVENUE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES 202-070-101-4129 SALES TAX/PEDESTRIAN/TRAILS RURAL 90,823 73,750 90,500 92,869 94,930 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES 202-070-101-4801 INTEREST INCOME 13,202 23,525 20,736 16,729 16,711 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES 202-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES TOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : REVENUES 104,025 97,274 111,236 109,598 111,641 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES

EXPENSE
[202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL : INFLOW : REVENUES [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY 202-070-101-8440 CHARGES FOR INTERNAL ADMIN - 3,407 3,566 2,765 3,676 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY 202-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED - 9,350 - - 335,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY 202-070-101-7707 FOWLER SWITCH CANAL PEDESTRIAN BRIDGE - - - - 50,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [202] MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : CAPITAL OUTLAY - - - - 50,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY This fund is used to account for the pedestrian facilities including sidewalks, paths, walkways or equivalent facilities. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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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
[203] : MEASURE C EXT-BICYCLE FACILITIES
BEGINNING BALANCE 173,478 199,720 222,876 222,876 249,146 TOTAL REVENUE 26,243 24,860 28,294 27,654 28,297
TOTAL EXPENSE - 1,705 43,785 1,384 163,839
REV. LESS EXP 26,243 23,155 (15,491) 26,270 (135,543)
ENDING FUND BALANCE 199,720 222,876 207,385 249,146 113,603

REVENUE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES 203-070-101-4128 SALES TAX/BICYCLE FACILITIES 22,528 18,287 22,500 23,032 23,680 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES 203-070-101-4801 INTEREST INCOME 3,715 6,574 5,794 4,622 4,617 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES 203-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES TOTAL [203] MEASURE C EXT-BICYCLE FACILITIES : REVENUES 26,243 24,860 28,294 27,654 28,297 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES

EXPENSE
[203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : INFLOW : REVENUES [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY 203-070-101-8440 CHARGES FOR INTERNAL ADMIN - 1,705 1,785 1,384 1,839 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY 203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - 42,000 - 57,000 [203] PUBLIC WORKS : MEASURE C EXT-BICYCLE FACILITIES : OUTFLOW : CAPITAL OUTLAY 203-070-101-7717 NORTH AVENUE PEDESTRIAN CROSSING IMPROVEMENTS - - - - 105,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [203] MEASURE C EXT-BICYCLE FACILITIES : CAPITAL OUTLAY - - - - 105,000 [202] PUBLIC WORKS : MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL: CIP : OUTFLOW : CAPITAL OUTLAY [204] : URBAN & MULTIBNFT DROUGHT RELIEF GRANT
TOTAL REVENUE 1,047,060 - 1,000,000 2,748,548 -
TOTAL EXPENSE 1,029,269 2,168,385 1,000,000 502,224 -
REV. LESS EXP 17,791 (2,168,385) - 2,246,324 -

REVENUE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES 204-070-101-4329 GRANT REVENUE 1,047,060 - 1,000,000 2,748,548 - [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES TOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : REVENUES 1,047,060 - 1,000,000 2,748,548 - [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES

EXPENSE
[204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : INFLOW : REVENUES [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY 204-070-101-7246 WELL #22 (0) 2,168,385 1,000,000 502,224 - [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY 204-070-101-9100 TRANSFER TO OTHER FUNDS 1,029,269 - - - - [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY TOTAL [204] URBAN & MULTIBNFT DROUGHT RELIEF GRANT : CAPITAL OUTLAY 1,029,269 2,168,385 1,000,000 502,224 - [204] PUBLIC WORKS : URBAN & MULTIBNFT DROUGHT RELIEF GRANT : OUTFLOW : CAPITAL OUTLAY This fund is used to account for the bicycle lane or equivalent facilities. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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

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7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[205] : SAFE STREETS FOR ALL (SS4A) GRANT

BEGINNING BALANCE - - - -
TOTAL REVENUE - - - - 150,000
TOTAL EXPENSE - - - - 150,000
REV. LESS EXP - - - - -

ENDING FUND BALANCE - - - - -

REVENUE
[219] PUBLIC WORKS : SS4A : INFLOW : REVENUES
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES 205-070-101-4329 GRANT REVENUE - - - - 150,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES TOTAL [205] SAFE STREETS FOR ALL (SS4A) GRANT : REVENUES - - - - 150,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [219] PUBLIC WORKS : SS4A : OUTFLOW : CAPITAL OUTLAY
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 205-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN - - - - 150,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY TOTAL [205] SAFE STREETS FOR ALL (SS4A) GRANT : CAPITAL OUTLAY - - - - 150,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [206] : MEASURE C EXT-ADA
BEGINNING BALANCE 50,187 65,117 77,535 77,535 92,266
TOTAL REVENUE 14,930 13,724 16,535 15,790 16,919
TOTAL EXPENSE - 1,305 1,366 1,059 1,408
REV. LESS EXP 14,930 12,419 15,169 14,731 15,511
ENDING FUND BALANCE 65,117 77,535 92,705 92,266 107,778

REVENUE
[206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES 206-070-101-4126 SALES TAX/ADA COMPLIANCE 13,781 11,415 14,500 14,057 15,188 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES 206-070-101-4801 INTEREST INCOME 1,149 2,308 2,035 1,733 1,731 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES 206-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES TOTAL [206] MEASURE C EXT-ADA : REVENUES 14,930 13,724 16,535 15,790 16,919 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES 206-070-101-8440 CHARGES FOR INTERNAL ADMIN - 1,305 1,366 1,059 1,408 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES TOTAL [206] MEASURE C EXT-ADA : REVENUES - 1,305 1,366 1,059 1,408 [206] PUBLIC WORKS : MEASURE C EXT-ADA : INFLOW : REVENUES [207] : MEASURE C EXT-STREET
BEGINNING BALANCE 1,669,642 1,502,397 1,526,106 1,526,106 1,587,351 TOTAL REVENUE 451,562 388,143 459,914 452,338 463,023
TOTAL EXPENSE 618,807 364,434 2,391,467 391,092 1,438,635 REV. LESS EXP (167,244) 23,708 (1,931,553) 61,245 (975,613) ENDING FUND BALANCE 1,502,397 1,526,106 (405,447) 1,587,351 611,739

REVENUE
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES 207-070-101-4125 SALES TAX/STREET MAINTENANCE 414,620 342,689 416,500 423,215 433,930 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES 207-070-101-4801 INTEREST INCOME 36,942 45,454 43,414 29,123 29,093 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES 207-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES TOTAL [207] MEASURE C EXT-STREET : REVENUES 451,562 388,143 459,914 452,338 463,023 [207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES This fund is used for the American Disability Act compliance for street construction and maintenance including curb cuts and ramps to remove barriers, as well as other transportation services. Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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

U.S. Department of Transportation Safe Streets for All (SS4A) grant to develop a new Action Plan focused on improving safety at existing railroad crossings. The grant will support efforts to identify and address multimodal safety concerns and develop solutions that reduce the risk of severe and fatal railroad‑related crashes involving pedestrians, bicyclists, motorists, commercial operators, and other road users.

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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

EXPENSE
[207] PUBLIC WORKS : MEASURE C EXT-STREET : INFLOW : REVENUES [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS - 88 50,000 - 50,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7535 K ST RECN-ANNADALE/EDGAR & ALMOND/FALLER 600,373 - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7553 14TH-P TO SANGER & EDGAR-P TO ACADEMY - - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7554 STREET SEALING PROJECT 1,480 - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7585 J STREET - ANNADALE TO EDGAR AVE 5,363 190,787 5,000 390 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE - - 150,000 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET 11,591 32,881 817,119 348,745 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD - 76,670 385,000 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - - - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - 6,731 - - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7633 2025 STREET SEALING PROJECT - - - - 750,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED - - 135,000 - - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - 48,347 775,000 7,551 600,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7652 FALLER AVE - ALMOND TO ANNADALE - - 40,000 13,270 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7653 4TH STREET - ACADEMY TO O ST - - 25,000 13,889 - [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET - - - - 14,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-7657 JENSEN AVENUE - BETHEL AVE TO FOWLER SWITCH CANAL - - - - 15,000 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY 207-070-101-8440 CHARGES FOR INTERNAL ADMIN - 8,931 9,348 7,248 9,635 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [207] MEASURE C EXT-STREET:CIP : CAPITAL OUTLAY 618,807 364,434 2,391,467 391,092 1,438,635 [207] PUBLIC WORKS : MEASURE C EXT-STREET:CIP : OUTFLOW : CAPITAL OUTLAY [208] : PUBLIC SAFETY SALES TAX (MEASURE S)
BEGINNING BALANCE 2,512,329 3,598,301 4,365,302 4,365,302 3,051,113 TOTAL REVENUE 3,779,789 3,953,954 3,769,646 3,091,592 3,796,278 TOTAL EXPENSE 2,693,817 3,186,952 5,408,539 4,405,782 5,341,770 REV LESS EXP 1,085,972 767,002 (1,638,893) (1,314,189) (1,545,492) ENDING FUND BALANCE 3,598,301 4,365,302 2,726,409 3,051,113 1,505,621

REVENUE
[208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES 208-040-101-4105 SALES TAX 3,664,745 3,830,725 3,666,476 3,024,267 3,729,023 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES 208-040-101-4801 INTEREST INCOME 42,371 123,229 103,170 67,326 67,255 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES 208-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES 208-070-101-4925 TRANSFER FROM OTHER FUNDS 18,563 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES 208-040-101-4975 PROCEEDS FROM LEASED ASSET 54,110 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES TOTAL [208] PUBLIC SAFETY SALES TAX (MEASURE S) : REVENUES 3,779,789 3,953,954 3,769,646 3,091,592 3,796,278 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES

EXPENSE
[208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : INFLOW : REVENUES [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5110 DIRECT LABOR-REGULAR 436,336 512,914 748,460 686,021 853,059 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5111 MEAS S - - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5120 DIRECT LABOR-PART TIME 363 288 3,600 950 2,700 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5130 OVERTIME 112,020 103,667 100,000 193,722 100,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5160 VACATION LEAVE BUY BACK 14,105 21,819 17,220 26,935 9,800 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5170 OTHER LEAVE BUY BACK 37,350 43,090 45,550 119,740 85,882 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5210 PERS EXPENSE 47,758 56,138 186,730 88,922 196,968 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5219 PERS OBLIGATION BOND - 87,610 93,560 93,560 101,386 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5220 SOCIAL SECURITY 46,476 52,519 57,540 79,521 74,109 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5310 HEALTH INSURANCE 106,351 187,166 297,555 319,253 286,895 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5320 WORKERS COMPENSATION 41,000 50,355 56,505 55,041 55,686 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 118 86 110 107 77 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5350 FITNESS PROGRAM 136 140 2,880 - 1,350 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5411 CELL PHONE ALLOWANCE 900 660 1,440 1,200 1,440 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-040-101-5420 UNIFORM ALLOWANCE 9,000 8,750 12,000 17,481 13,500 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS TOTAL [208] PUBLIC SAFETY SALES TAX (MEASURE S) : WAGES AND BENEFITS 851,914 1,125,200 1,623,150 1,682,453 1,782,851 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS This fund is used to account for the 3/4 cent sales tax imposed by the City to fund Police, Fire, Paramedic, 9-1-1 Emergency, and Gang Prevention/ Intervention services and and youth development.

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7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6110 SUPPLIES - 60 85,000 50,396 85,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6123 SUPPLIES-SAFETY 16,358 18,555 - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6124 SUPPLIES-OTHER 1,874 18,448 - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6126 SUPPLIES-RESERVE PROGRAM - 10,500 - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6127 SUPPLIES-VOLUNTEER PROGRAM - - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6147 PATROL CAR UNIT EQUIPMENT - 717 - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6245 GANG INTERVENTION/PREVENTION 100,000 100,000 100,000 100,000 100,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6290 SVCS-PROFESSIONAL SERVICES 760 4,239 5,000 - 5,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6420 PRINTING & BINDING 8,569 3,385 500 419 500 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6431 GENERAL LIABILITY PREMIUMS 18,122 17,548 26,410 22,469 21,391 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6432 PROPERTY PREMIUMS 3,553 8,843 13,030 9,875 8,817 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6433 APD PROGRAM - - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6434 FIDELITY AND SURETY PREMIUMS - 45 60 54 49 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6437 COBRA EXPENSE - - 350 - 258 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6438 UNEMPLOYMENT INSURANCE 1,070 1,850 2,760 990 1,490 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6445 DISABILITY INSURANCE 258 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6446 LIFE INSURANCE - 383 300 417 258 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6448 RISK MGT ADMIN 57 249 350 392 227 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6449 ERMA PERSONNEL INSURANCE 2,471 3,205 4,940 3,457 2,978 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6455 LOW/HIGH VEHICLE INSURANCE 3,011 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS 11,244 (5,349) 63,253 20,399 100,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 49 12,520 15,000 7,977 18,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6750 P.O.S.T. TRAINING 45,640 10,855 22,000 1,864 55,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-6755 K-9 TRAINING 9,855 5,843 8,000 6,057 24,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES TOTAL [208] PUBLIC SAFETY SALES TAX (MEASURE S) : SERVICES AND SUPPLIES 222,892 211,897 346,953 224,766 422,969 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-040-101-7000 CAPITAL OUTLAY 54,110 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7225 FLEET VEHICLE PURCHASES - - 90,000 54,035 120,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7230 MACHINERY & EQUIPMENT - (4,600) 20,000 - 20,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7231 REPACE FIREARMS AND HOLSTERS 12,028 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7239 PATROL VEHICLES 93,278 243,335 225,000 225,000 180,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7241 SURVEILLANCE CAMERAS 21,855 72,551 180,000 69,614 180,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7242 RADIOS - - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7243 TASERS - 11,172 - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7244 MDC - - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-7245 BWC AND STORAGE 1,577 72,519 186,747 187,393 198,260 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-8280 GASB 87 LEASE PRINCIPAL (291) 14,888 20,000 14,815 25,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-8281 GASB 87 LEASE INTEREST - - 1,000 - 1,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-8321 COMPUTER SOFTWARE - 5,468 - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-8322 COMPUTER HARDWARE 3,600 256 113,000 22,062 25,000 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-8440 CHARGES FOR INTERNAL ADMIN - 123,975 129,765 100,607 133,747 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-8501 DEBT SERVICE - PRINCIPAL 80,890 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-8502 DEBT SERVICE - INTEREST 10,236 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-040-101-9100 TRANSFERS TO OTHER FUNDS 178,085 - - - - [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY TOTAL [208] PUBLIC SAFETY SALES TAX (MEASURE S) : OTHER CHARGES 401,258 539,564 965,513 673,525 883,007 [208] POLICE : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5110 DIRECT LABOR-REGULAR 399,689 419,394 682,620 616,062 669,082 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5111 MEAS S - 17,065 - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5120 DIRECT LABOR-PART TIME 363 288 3,600 - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5130 OVERTIME 100,034 99,630 90,000 137,594 90,000 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5140 FLSA & ACTING PAY 3,899 2,687 - 3,758 6,893 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5160 VACATION LEAVE BUY BACK 9,082 6,326 135,440 3,775 - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5170 OTHER LEAVE BUY BACK 14,983 8,424 36,230 18,777 26,506 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5210 PERS EXPENSE 91,607 96,513 219,460 114,450 212,937 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5219 PERS OBLIGATION BOND - 62,454 85,330 85,330 79,520 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5220 SOCIAL SECURITY 39,457 39,087 52,500 53,895 53,981 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5310 HEALTH INSURANCE 80,330 171,281 258,483 300,741 283,345 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5320 WORKERS COMPENSATION 44,691 48,956 76,767 74,779 67,373 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 90 37 30 29 35 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5350 FITNESS PROGRAM 78 71 2,520 - 630 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5411 CELLPHONE ALLOWANCE - - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS 208-050-101-5420 UNIFORM ALLOWANCE 1,800 1,800 3,150 3,150 3,150 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS TOTAL [208] PUBLIC SAFETY SALES TAX (MEASURE S) : WAGES AND BENEFITS 786,104 974,012 1,646,130 1,412,340 1,493,452 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : WAGES AND BENEFITS PAGE
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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
[208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6110 SUPPLIES - 83 22,500 21,965 22,500 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6124 SUPPLIES-OTHER 9,880 22,627 - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6130 UNIFORM EXPENSE 1,488 874 4,268 3,905 13,700 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6290 SVCS-PROFESSIONAL SERVICES 2,816 4,224 50,000 - 100,000 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6420 PRINTING & BINDING 8,569 3,385 - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6431 GENERAL LIABILITY PREMIUMS 7,605 7,639 7,510 6,389 9,639 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6432 PROPERTY PREMIUMS 5,329 3,849 3,710 2,812 3,973 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6433 APD PROGRAM - - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6434 FIDELITY AND SURETY PREMIUMS - 19 20 18 22 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6437 COBRA EXPENSE - - 100 - 116 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6438 UNEMPLOYMENT INSURANCE 357 1,156 2,420 868 1,159 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6445 DISABILITY INSURANCE 86 - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6446 LIFE INSURANCE - 167 90 125 116 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6448 RISK MGT ADMIN 38 108 100 112 102 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6449 ERMA PERSONNEL INSURANCE 1,612 1,395 1,410 987 1,342 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6455 LOW/HIGH VEHICLE INSURANCE 2,219 - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 45,145 58,852 50,000 36,912 53,000 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-8230 FLEET VEHICLE LOAN PRINCIPAL 164,388 - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-8231 FLEETY VEHICLE LOAN INTEREST 4,520 - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-8321 COMPUTER SOFTWARE 720 2,400 3,000 - 3,000 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-8322 COMPUTER HARDWARE 318 30,566 3,600 - 5,400 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-8440 CHARGES FOR INTERNAL ADMIN - 104,671 109,560 84,941 112,921 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES 208-050-101-8350 VEHICLE MAINTENANCE CHARGES 40,425 7,587 - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES TOTAL [208] PUBLIC SAFETY SALES TAX (MEASURE S) : OTHER CHARGES 295,515 249,604 258,288 159,034 326,992 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : SERVICES AND SUPPLIES [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-050-101-7230 MACHINERY & EQUIPMENT 66,073 86,676 172,000 154,755 82,500 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-050-101-7235 FIRE TRUCK - - 150,000 - 150,000 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-050-101-7236 AMBULANCE - - 150,000 3,121 200,000 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-050-101-7237 BREATHING AP - - 76,506 76,505 - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-050-101-7238 COMMAND VEHICLES - - 20,000 19,281 - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-050-101-7239 CARDIAC MONITORS 15,951 - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY 208-050-101-7245 NOTEBOOKS - - - - - [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY TOTAL [208] PUBLIC SAFETY SALES TAX (MEASURE S) : CAPITAL OUTLAY 82,024 86,676 568,506 253,663 432,500 [208] FIRE AND EMERGENCY SERVICES : PUBLIC SAFETY SALES TAX (MEASURE S) : OUTFLOW : CAPITAL OUTLAY [209] : MEASURE C SAFE ROUTES TO SCHOOL (SRTS) GRANT

BEGINNING BALANCE - - - -
TOTAL REVENUE - - - - 100,000
TOTAL EXPENSE - - - - 100,000
REV. LESS EXP - - - - -

ENDING FUND BALANCE - - - - -

REVENUE
[209] PUBLIC WORKS : SRTS : INFLOW : REVENUES
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES 209-070-101-4329 GRANT REVENUE - - - - 100,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES TOTAL [209] MEASURE C SAFE ROUTES TO SCHOOL (SRTS) GRANT : REVENUES - - - - 100,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [209] PUBLIC WORKS : SRTS : OUTFLOW : CAPITAL OUTLAY
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 209-070-101-7707 FOWLER SWITCH CANAL PEDESTRIAN BRIDGE - - - - 100,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY TOTAL [209] MEASURE C SAFE ROUTES TO SCHOOL (SRTS) GRANT : CAPITAL OUTLAY - - - - 100,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY This project funds the construction of a new multi‑use bicycle and pedestrian bridge over the Fowler Switch Canal near Jensen Avenue. The bridge will provide a safe, direct, and accessible route for students and residents traveling between neighborhoods and local schools, eliminating the unsafe practice of crossing the canal on the busy Jensen Avenue vehicular bridge.

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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
[211] : GAS TAX FUND
BEGINNING BALANCE 624,534 879,871 752,761 752,761 408,138 TOTAL REVENUE 1,412,205 1,494,398 1,482,965 1,507,197 1,564,212 TOTAL EXPENSE 1,156,868 1,621,507 1,884,502 1,851,820 1,869,947 REV LESS EXP 255,336 (127,109) (401,538) (344,623) (305,736) ENDING FUND BALANCE 879,871 752,761 351,224 408,138 102,402

REVENUE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4330 STATE GAS TAX-2105 143,783 164,912 169,159 173,722 176,750 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4331 STATE GAS TAX-2106 79,395 92,037 89,818 92,403 93,957 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4332 STATE GAS TAX-2107 194,478 218,743 230,864 232,180 236,355 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4333 STATE GAS TAX-2107.5 4,600 6,000 6,000 6,000 6,000 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4334 STATE GAS TAX-2103 219,365 253,764 241,823 259,103 264,326 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4339 STATE GAS TAX-RMRA 745,552 716,895 697,190 715,554 758,618 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4801 INTEREST INCOME 25,032 42,047 48,111 28,235 28,206 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES 211-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES TOTAL [211] GAS TAX FUND : REVENUES 1,412,205 1,494,398 1,482,965 1,507,197 1,564,212 [211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES

EXPENSE
[211] PUBLIC WORKS : GAS TAX FUND : INFLOW : REVENUES
[211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-5430 RECLASS OF SALARY EXPENDITURES 532,371 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 211-070-101-6955 STREET EXPENDITURES - - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7441 O ST RECON - 10TH TO NORTH - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 211-070-101-7538 LYON AVE RECON - 9TH ST TO WEBSTER AVE - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 211-070-101-7539 2021 STREET SEALING PROJECT - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 211-070-101-7543 CHERRY AVE RECONST - BETHEL TO GREENWOOD - - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7553 14TH STREET - P ST TO SANGER AVE & EDGAR 455,309 101,646 5,000 250 - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7554 STREET SEALING PROJECT 156,882 716,400 - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7585 J STREET - ANNADALE TO EDGAR AVE - - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET 12,306 - 300,000 315,436 - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7638 N STREET- 9TH TO ANNADALE - - 965,000 887,337 - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - 228,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT - - - - 239,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - 218,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7652 FALLER AVE - ALMOND TO ANNADALE - - - - 220,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-7653 4TH STREET - ACADEMY TO O ST - - - - 235,000 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-8440 CHARGES FOR INTERNAL ADMIN - 13,855 14,502 11,244 14,947 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS 211-070-101-9000 TRANSFERS OUT - 789,605 600,000 637,553 715,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 211-070-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS TOTAL [211] GAS TAX FUND: CIP : CAPITAL OUTLAY 1,156,868 1,621,507 1,884,502 1,851,820 1,869,947 [211] PUBLIC WORKS : GAS TAX FUND: CIP : OUTFLOW : WAGES AND BENEFITS [212] : LOCAL TDA ART 8 STREETS
BEGINNING BALANCE 1,134,304 48,563 (1,152,983) (1,152,983) (1,180,046) TOTAL REVENUE 8,992 - 1,000,000 - 1,447,056
TOTAL EXPENSE 1,094,734 1,201,545 2,864,000 27,063 2,231,000 REV. LESS EXP (1,085,742) (1,201,545) (1,864,000) (27,063) (783,944) ENDING FUND BALANCE 48,563 (1,152,983) (3,016,983) (1,180,046) (1,963,990)

REVENUE
[212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES 212-070-101-4123 TDA/LTF ART 8 - - 1,000,000 - 1,447,056 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES 212-070-101-4801 INTEREST INCOME 8,992 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES 212-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES TOTAL [212] LOCAL TDA ART 8 STREETS : REVENUES 8,992 - 1,000,000 - 1,447,056 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES This fund is used to account receipts and expenditures of monies approportioned to the City under the Streets and Highways Code Sections 2105, 2106, 2107, and 2107.5 of the State of California This fund is used for the construction and maintenance of the street system of the City. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).

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7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027

EXPENSE
[212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS : INFLOW : REVENUES [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7371 SIDEWALK REPAIR/REPLAC AT VAR LOCATIONS 35,280 4,964 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS - - 20,000 - 20,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7527 SIDEWALK GAP CLOSURE PROJECT - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7536 K ST RECON - 5TH ST TO 10TH ST - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7540 N ST RECON - 5TH ST TO 9TH ST - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7551 7TH - LYON TO HAWLEY; LYON AVE - JENSEN 364,205 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7552 4TH STREET - GREENWOOD TO WEST 409,032 - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7586 5TH STREET - L STREET TO J STREET 3,460 450,847 35,000 26,993 - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7587 ANNADALE AVENUE - BETHEL AVE TO POST AVE - 3,421 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7591 WEST AVENUE - 7TH STREET TO 3RD STREET - - 300,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE - 674,643 75,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL - - 638,000 - 425,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL - - 722,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY 44,786 15,072 565,000 - 600,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT 33,956 15,576 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV 21,513 6,099 325,000 - 350,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7638 N STREET- 9TH TO ANNADALE 53,762 28,053 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7639 BREHLER AVE - 7TH TO 9TH; WEBSTER AVE 27,453 744 75,000 70 100,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7641 BETHEL AND ANNADALE TRAFFIC SIGNAL MODIF 101,288 2,128 - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - 36,000 - 80,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7648 BETHEL AVE - ANNADALE TO NORTH AVE - - 22,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7649 GREENWOOD & JENSEN INTRSCTN IMPROV PROJ - - 19,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - 32,000 - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7654 VINE STREET - LYON TO BREHLER AVE - - - - 205,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN - - - - 100,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7710 2027 STREET SEALING PROJECT - - - - 40,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7711 5TH STREET - BETHEL AVE TO GREENWOOD AVE - - - - 80,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7712 9TH STREET - ACADEMY AVE TO FALLER AVE - - - - 65,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7713 I STREET - ANNADALE AVE TO EDGAR AVE - - - - 50,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7714 ACADEMY/N STREET ALLEY - JENSEN TO 7TH STREET - - - - 30,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7715 ACADEMY/N STREET ALLEY - 7TH TO 8TH STREET - - - - - [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7716 CHURCH AVENUE OVERLAY - INDIANOLA AVE TO BETHEL AVE - - - - 60,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY 212-070-101-7718 ACADEMY AVE REHAB - 4TH STREET TO CALIFORNIA AVE - - - - 26,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [212] LOCAL TDA ART 8 STREETS: CIP : CAPITAL OUTLAY 1,094,734 1,201,545 2,864,000 27,063 2,231,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY [213] : LOCAL TDA ART 3 PED/BIC
BEGINNING BALANCE 135,632 138,349 142,519 142,519 130,195 TOTAL REVENUE 2,717 4,170 30,000 2,383 33,852
TOTAL EXPENSE - - 60,000 14,706 220,000
REV. LESS EXP 2,717 4,170 (30,000) (12,324) (186,148)
ENDING FUND BALANCE 138,349 142,519 112,519 130,195 (55,953)

REVENUE
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES 213-070-101-4121 TDA/LTF ART 3 - - 30,000 - 31,472 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES 213-070-101-4801 INTEREST INCOME 2,717 4,170 - 2,383 2,380 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES 213-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES TOTAL [213] LOCAL TDA ART 3 PED/BIC : REVENUES 2,717 4,170 30,000 2,383 33,852 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES

EXPENSE
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES [213] : LOCAL TDA ART 3 PED/BIC : OUTFLOW
[213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES 213-070-101-7371 STREET PROJECTS VARIOUS LOCATIONS - - 60,000 14,706 60,000 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES 213-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED SAFETY IMPROVEMENTS - - - - 30,000 [213] PUBLIC WORKS : LOCAL TDA ART 3 PED/BIC : INFLOW : REVENUES 213-070-101-7717 NORTH AVENUE PEDESTRIAN CROSSING IMPROVEMENTS - - - - 130,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [212] LOCAL TDA ART 8 STREETS: CIP : CAPITAL OUTLAY - - 60,000 14,706 220,000 [212] PUBLIC WORKS : LOCAL TDA ART 8 STREETS: CIP : OUTFLOW : CAPITAL OUTLAY This fund is used for the construction and maintenance of the pedestrian and bicycle ways system of the City. Financing is provided by allocations from the County Local Transportation Funds created by the Transportation Development Act (TDA).

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7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[216] : MEASURE C EXTENSION-FLEXIBLE
BEGINNING BALANCE 864,246 768,700 1,026,674 1,026,674 949,248 TOTAL REVENUE 414,966 362,406 429,699 426,680 436,246
TOTAL EXPENSE 510,512 104,432 1,175,885 504,105 1,174,158 REV. LESS EXP (95,546) 257,974 (746,186) (77,426) (737,912) ENDING FUND BALANCE 768,700 1,026,674 280,488 949,248 211,337

REVENUE
[216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES 216-070-101-4127 SALES TAX/FLEXIBLE FUNDING 400,839 331,274 402,000 409,157 418,742 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES 216-070-101-4801 INTEREST INCOME 14,127 31,132 27,699 17,522 17,504 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES 216-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES TOTAL [216] MEASURE C EXTENSION-FLEXIBLE : REVENUES 414,966 362,406 429,699 426,680 436,246 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES

EXPENSE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-6290 SVCS-PROFESSIONAL SERVICES 40,536 34,307 50,000 38,611 50,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7505 MS4 PERMITTING 13,240 10,920 25,000 11,248 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7542 8TH ST RECON - L ST TO FALLER AVE - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7550 HILL RECON - CHRUCH TO WEST 429,819 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7551 7TH - LYON TO HAWLEY & JENSEN TO WEBSTER 1,415 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7552 4TH STREET - GREENWOOD TO WEST - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7624 20/21 PAVEMENT CONDITION SURVEYS - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7625 SANGER UTILITY PLAN UPDATES - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7626 STANDARD PLAN UPDATES 13,124 5,771 35,000 6,711 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7627 GIS UPDATES (NOT CIP) 12,378 2,640 25,000 8,070 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7629 CALIFORNIA AVE ALIGNMENT STUDY - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7633 2025 STREET SEALING PROJECT - 7,036 32,000 2,145 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE - - 150,000 - 150,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT - 10,255 540,000 392,173 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE - 25,014 285,000 25,185 875,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7654 VINE STREET - LYON TO BREHLER AVE - - 25,000 13,073 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-7655 PLSS MONUMENTATION - - - - 15,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES 216-070-101-8440 CHARGES FOR INTERNAL ADMIN - 8,489 8,885 6,889 9,158 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES TOTAL [216] MEASURE C EXTENSION-FLEXIBLE: CIP : CAPITAL OUTLAY 510,512 104,432 1,175,885 504,105 1,174,158 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [217] : TEA 21/RSTP/CMAQ
BEGINNING BALANCE (378,891) (373,448) (583,848) (583,848) (1,876,509) TOTAL REVENUE 146,983 921,310 3,381,875 192,681 5,592,000 TOTAL EXPENSE 141,539 1,131,711 2,506,875 1,485,342 5,592,000 REV. LESS EXP 5,443 (210,400) 875,000 (1,292,661) -
ENDING FUND BALANCE (373,448) (583,848) 291,152 (1,876,509) (1,876,509)

REVENUE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES 217-070-101-4925 TRANSFER FROM OTHER FUNDS - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES 217-070-101-4309 OTHER FEDERAL GRANTS 146,983 921,310 3,381,875 192,681 5,592,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES 217-070-101-4801 INTEREST INCOME - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES 217-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES TOTAL [217] TEA 21/RSTP/CMAQ : REVENUES 146,983 921,310 3,381,875 192,681 5,592,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - - - - - This fund is used for any transportation project needed (i.e. transit, pothole, repair and maintenance of existing alleys). Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

This fund is used to account for improving safety due to increasing traffic levels. It protects and enhances the community and natural environment. Funding source is CalTrans.

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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
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7441 O ST RECON - 10TH TO NORTH - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE 2,196 2,704 250,000 15,480 615,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE 54,415 1,000,000 125,000 13,818 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD 9,915 35,000 633,875 866,400 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 33,359 61,687 415,000 145,522 441,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL 34,969 27,500 235,000 123,076 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED 6,685 4,820 245,000 16,964 205,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - 167,000 20,039 148,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - 144,000 48,440 320,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - 88,000 84,652 915,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT - - 76,000 52,054 956,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - 128,000 98,899 872,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET - - - - 57,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7657 JENSEN AVENUE - BETHEL AVE TO FOWLER SWITCH CANAL - - - - 59,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7708 5TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS - - - - 450,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7709 7TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS - - - - 450,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 217-070-101-7718 ACADEMY AVE REHAB - 4TH STREET TO CALIFORNIA AVE - - - - 104,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY TOTAL [217] TEA 21/RSTP/CMAQ : CAPITAL OUTLAY 141,539 1,131,711 2,506,875 1,485,342 5,592,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [219] : AFFORDABLE HOUSING AND SUSTAINABLE COMMUNITIES (AHSC) GRANT

BEGINNING BALANCE - - - -
TOTAL REVENUE - - - - 900,000
TOTAL EXPENSE - - - - 900,000
REV. LESS EXP - - - - -

ENDING FUND BALANCE - - - - -

REVENUE
[219] COMMUNITY DEVT : AHSC : INFLOW : REVENUES
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES 219-060-101-4239 GRANT REVENUE - - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES TOTAL [219] AFFORDABLE HOUSING AND SUSTAINABLE COMMUNITIES (AHSC) GRANT : REVENUES - - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [219] COMMUNITY DEVT : AHSC : OUTFLOW : CAPITAL OUTLAY
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY 219-060-101-7640 7TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS - - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY TOTAL [219] AFFORDABLE HOUSING AND SUSTAINABLE COMMUNITIES (AHSC) GRANT : CAPITAL OUTLAY - - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [221] : DEVELOPERS FEE FUND
BEGINNING BALANCE 4,036,669 4,414,370 6,042,933 6,042,933 6,764,959 TOTAL REVENUE 377,701 1,903,563 163,160 722,026 684,479 TOTAL EXPENSE - 275,000 - - -
REV. LESS EXP 377,701 1,628,563 163,160 722,026 684,479 ENDING FUND BALANCE 4,414,370 6,042,933 6,206,093 6,764,959 7,449,437

REVENUE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4469 STORM WATER AREA 1 - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4470 STORM WATER AREA 2 102,735 551,504 - 60,449 50,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4471 PARKS & RECREATION A1 7,193 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4472 PARKS & RECREATION A2 - 4,980 - 2,157 2,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4473 PARKS & RECREATION A3 49,985 227,154 - 19,253 20,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4474 PARKS & RECREATION A4 2,490 128,724 - 1,594 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4476 TRAFFIC 55,295 286,416 - 115,193 113,000 This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.

This fund supports development of Newmark Village I, a 72‑unit affordable housing project, and provides grant funding for associated rural transit improvements and City bicycle and pedestrian upgrades.

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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
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4485 PUBLIC SAFETY-POLICE 27,287 232,949 - 173,256 165,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4486 PUBLIC SAFETY-FIRE A1 41,646 277,504 - 189,843 180,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4487 GROUND WATER RECHARGE DIF 5,621 17,338 - 35,671 30,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4801 INTEREST INCOME 85,449 176,994 163,160 124,610 124,479 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 221-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES TOTAL [221] DEVELOPERS FEE FUND : REVENUES 377,701 1,903,563 163,160 722,026 684,479 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY 221-070-304-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY 221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY 221-070-311-7293 SOMERSET PARK - IMPACT FEES - 275,000 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY TOTAL [221] DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : CAPITAL OUTLAY - 275,000 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [222] : WATER DEVELOPERS FEE FUND
## BEGINNING BALANCE 350,385 395,329 1,687,568 1,687,568 1,841,165 TOTAL REVENUE 44,944 1,292,239 53,100 153,596 147,895
TOTAL EXPENSE - - 350,000 - -
REV. LESS EXP 44,944 1,292,239 (296,900) 153,596 147,895 ENDING FUND BALANCE 395,329 1,687,568 1,390,668 1,841,165 1,989,060

REVENUE
[222] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 222-070-317-4823 WATER MAJOR FACILITIES FEE 44,944 1,292,239 53,100 150,699 145,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 222-070-317-4801 INTEREST INCOME - - - 2,898 2,895 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 222-070-317-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES TOTAL [222] DEVELOPERS FEE FUND : REVENUES 44,944 1,292,239 53,100 153,596 147,895 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [222] PUBLIC WORKS : WATER DEVELOPERS FEE FUND: OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY 222-070-317-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY 222-070-317-7625 WELL 16 - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY 222-070-317-7202 WELL 28 - - 350,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY TOTAL [222] PUBLIC WORKS : WATER DEVELOPERS FEE FUND : CAPITAL OUTLAY - - 350,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [223] : SEWER DEVELOPERS FEE FUND
## BEGINNING BALANCE 2,462,100 2,489,954 2,891,344 2,891,344 3,666,431 TOTAL REVENUE 27,853 401,390 29,000 775,088 49,668

TOTAL EXPENSE - - - - -
REV. LESS EXP 27,853 401,390 29,000 775,088 49,668
ENDING FUND BALANCE 2,489,954 2,891,344 2,920,344 3,666,431 3,716,099

REVENUE
[223] PUBLIC WORKS : SEWER DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 223-070-305-4824 SEWER FACILITES IMPACT FEES-AREA1 15,214 401,390 4,000 12,451 10,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 223-070-305-4801 INTEREST INCOME - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 223-070-305-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 223-070-306-4825 SEWER FACILITIES IMPACT FEES-AREA 2 12,639 - 25,000 747,953 25,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 223-070-306-4801 INTEREST INCOME - - - 14,684 14,668 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 223-070-306-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES TOTAL [223] DEVELOPERS FEE FUND : REVENUES 27,853 401,390 29,000 775,088 49,668 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on water infrastructure.

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

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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
[224] : DISPOSAL DEVELOPERS FEE FUND
## BEGINNING BALANCE 502,055 517,128 595,338 595,338 656,603 TOTAL REVENUE 15,072 78,210 20,000 61,265 51,157

TOTAL EXPENSE - - - - -
REV. LESS EXP 15,072 78,210 20,000 61,265 51,157
ENDING FUND BALANCE 517,128 595,338 615,338 656,603 707,760

REVENUE
[224] PUBLIC WORKS : DISPOSAL DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 224-070-316-4823 DISPOSAL - MAJOR FACILITIES FEES 15,072 78,210 20,000 60,107 50,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 224-070-316-4801 INTEREST INCOME - - - 1,158 1,157 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES 224-070-316-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES TOTAL [224] PUBLIC WORKS : DISPOSAL DEVELOPERS FEE FUND : REVENUES 15,072 78,210 20,000 61,265 51,157 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [225] : VETERANS PARK PHASE I

TOTAL REVENUE - - - - -
TOTAL EXPENSE 18,891 - - - -
ENDING FUND BALANCE (18,891) - - - -

EXPENSE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES 225-060-101-9100 TRANSFERS TO OTHER FUNDS 18,891 - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [225] VETERANS PARK PHASE I : SERVICES AND SUPPLIES 18,891 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [226] : LEAP GRANT
TOTAL REVENUE - - - 150,000 -

TOTAL EXPENSE - - - - -
ENDING FUND BALANCE - - - 150,000 -

REVENUE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES 226-060-101-4329 GRANT REVENUE - - - 150,000 - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES TOTAL [226] LEAP GRANT : REVENUES - - - 150,000 - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES

EXPENSE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES 226-060-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [226] LEAP GRANT : SERVICES AND SUPPLIES - - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on refuse infrastructure.

The City was awarded a $150,000 Local Early Action Planning (LEAP) grant to support the development of key planning-related documents. Through this funding,the City was able to submit eligible expenses tied to the North Academy Corridor Master Plan, the 2020 Sanger General Plan, the 2022 Code Update for the Master Plan, and the Utility Master Plan.

This grant was used for Veterans Park Phase I Project.

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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
[228] : ASSET FORFEITURE FUND
BEGINNING BALANCE 32,676 - - - -

TOTAL REVENUE - - - - -
TOTAL EXPENSE 32,676 - - - -
REV. LESS EXP (32,676) - - - -

ENDING FUND BALANCE - - - - -

EXPENSE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [228] NON-DEPARTMENTAL : ASSET FORFEITURE FUND : OUTFLOW : SERVICES AND SUPPLIES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES 228-090-101-9100 TRANSFERS TO OTHER FUNDS 32,676 - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [228] ASSET FORFEITURE FUND : SERVICES AND SUPPLIES 32,676 - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES [231] : STATE WATER RESOURCE CONTROL BOARD
TOTAL REVENUE - - 3,350,000 792,121 -
TOTAL EXPENSE 563,955 174,609 3,350,000 327,568 3,150,000 ENDING FUND BALANCE (563,955) (174,609) - 464,553 (3,150,000)

REVENUE
[231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES 231-070-102-4329 GRANT REVENUE - - 3,350,000 792,121 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES TOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES - - 3,350,000 792,121 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES 231-070-102-7627 WATER WELL #19 (0) 174,609 3,350,000 327,568 3,150,000 [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES 231-070-102-9100 TRANSFERS TO OTHER FUNDS 563,955 - - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES 563,955 174,609 3,350,000 327,568 3,150,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [241] : LANDSCAPE/LIGHTING DIST NO 1
[241] : LANDSCAPE/LIGHTING DIST NO 1 BEGINNING BALANCE (12,234) - - - - TOTAL REVENUE 142,124 137,215 143,218 81,346 136,000
TOTAL EXPENSE 129,890 137,215 - 81,346 136,000
REV. LESS EXP 12,234 - 143,218 - -
0 ENDING FUND BALANCE - - 143,218 - -

REVENUE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES 241-070-101-4801 INTEREST INCOME 901 - 7,218 - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES 241-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES 241-070-101-4821 SPECIAL ASSESS-MAINTENANCE 141,222 137,215 136,000 81,346 136,000 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES TOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : REVENUES 142,124 137,215 143,218 81,346 136,000 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES

EXPENSE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5110 DIRECT LABOR-REGULAR - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5130 OVERTIME - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5160 VACATION LEAVE BUY BACK - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5170 OTHER LEAVE BUY BACK - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5210 PERS EXPENSE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5219 PERS OBLIGATION BOND - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5220 SOCIAL SECURITY - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5310 HEALTH INSURANCE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5320 WORKERS COMPENSATION - - - - - Funding from the Department of Water Resources for the City’s Well # 19 This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.

This fund accounts for revenues received through federal and state asset forfeiture programs and supports eligible law‑enforcement activities, including equipment, training, and public safety initiatives consistent with forfeiture program requirements.

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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
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5350 FITNESS PROGRAM - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-5411 CELL PHONE ALLOWANCE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-6130 UNIFORM EXPENSE - - - - 325 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-6410 LEGAL ADVERTISING - - - 372 425 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-6510 UTILITY-ELECTRIC/GAS 116,046 137,215 - 80,974 135,250 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-6290 SVCS-PROFESSIONAL SERVICES 319 - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES 241-070-101-8440 CHARGES FOR INTERNAL ADMIN 13,525 - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES TOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : OTHER CHARGES 129,890 137,215 - 81,346 136,000 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [244] : LANDSCAPE/LIGHTING DIST NO 2
[244] : LANDSCAPE/LIGHTING DIST NO 2 BEGINNING BALANCE 153,419 113,116 130,444 130,444 130,444 TOTAL REVENUE 200,867 211,684 200,404 108,678 200,500
TOTAL EXPENSE 405,358 194,356 123,520 114,679 186,437
REV. LESS EXP (204,490) 17,328 76,884 (6,002) 14,063
0 ENDING FUND BALANCE (51,071) 130,444 207,328 124,443 144,508

REVENUE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES 244-070-101-4801 INTEREST INCOME 335 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES 244-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES 244-070-101-4821 SPECIAL ASSESS-MAINTENANCE 200,532 211,684 200,404 108,678 200,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES TOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : REVENUES 200,867 211,684 200,404 108,678 200,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES

EXPENSE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5110 DIRECT LABOR-REGULAR 79,114 271 - 822 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5120 DIRECT LABOR-PART TIME - 55,571 28,310 35,738 20,489 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5130 OVERTIME 11,523 244 - 408 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5160 VACATION LEAVE BUY BACK 910 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5210 PERS EXPENSE 7,970 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5219 PERS OBLIGATION BOND - - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5220 SOCIAL SECURITY 7,004 4,291 2,170 2,828 1,567 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5310 HEALTH INSURANCE 32,017 - (294) - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5320 WORKERS COMPENSATION 7,458 - 3,134 3,053 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 36 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5350 FITNESS PROGRAM 42 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-5430 RECLASS OF SALARY EXPENDITURES - (521) - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-6110 SUPPLIES - - 20,000 14,777 22,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-6122 SUPPLIES-SHOP AND FIELD 28,163 25,488 - 553 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-6130 UNIFORM EXPENSE - - - - 955 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-6290 SVCS-PROFESSIONAL SERVICES 140,352 42,611 2,600 3,500 10,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-6332 FUEL-UNLEADED - 80 600 - 1,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-6410 LEGAL ADVERTISING - - - 388 425 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-6510 UTILITY-ELECTRIC/GAS 72,497 66,322 67,000 52,613 70,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-7225 FLEET VEHICLE PURCHASES - - - - 60,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS 244-070-101-8440 CHARGES FOR INTERNAL ADMIN 18,271 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS TOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : OTHER CHARGES 405,358 194,356 123,520 114,679 186,437 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.

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7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[251] : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV TOTAL REVENUE 181,463 - - 144,606 -
TOTAL EXPENSE 113,473 - - - -
ENDING FUND BALANCE 67,990 - - 144,606 -

REVENUE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES 251-060-101-4329 GRANT REVENUE - CV1 - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES 251-060-102-4329 GRANT REVENUE - CV2 43,257 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES 251-060-103-4329 GRANT REVENUE - CV3 138,206 - - 144,606 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES 251-090-101-4801 INTEREST INCOME - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : REVENUES 181,463 - - 144,606 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES

EXPENSE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES 251-060-101-6290 SVCS-PROFESSIONAL SERVICES - CV1 - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES 251-060-102-6290 SVCS-PROFESSIONAL SERVICES - CV2 59 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES 251-060-103-6290 SVCS-PROFESSIONAL SERVICES - CV3 113,414 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : SERVICES AND SUPPLIES 113,473 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT
TOTAL REVENUE 50,896 32,040 100,000 494,564 400,000
TOTAL EXPENSE 50,896 578,342 100,000 194,553 400,000
ENDING FUND BALANCE - (546,302) - 300,011 -

REVENUE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CESAR CHAVEZ : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES 251-070-101-4329 GRANT REVENUE 50,896 32,040 100,000 494,564 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES 251-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES 50,896 32,040 100,000 494,564 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): MEDRANO PARK : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES 251-070-104-4329 GRANT REVENUE - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES 251-070-104-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): JFK PARK TRAIL LIGHTING PROJECT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES 251-070-105-4329 GRANT REVENUE - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES 251-070-105-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES

EXPENSE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY 251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS 50,896 571,465 100,000 194,553 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY 251-070-101-9000 TRANSFERS - 6,877 - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY 50,896 578,342 100,000 194,553 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY 251-070-104-7658 MEDRANO PARK IMPROVEMENTS - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY 251-070-104-9100 TRANSFERS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding. - Business Assistance (CV3) : Provide substinence payments (rent, mortgage, and/or utilities) to lowincome households/ individuals impacted by COVID-19 living within the City of Sanger.

This fund accounts for the approved Cesar Chavez Park Lghting, JFK Park Trail lighting and Medrano Park Projects Improvements that have been funded by Federal Community Development Block Grant fund received through county funding.

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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
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY 251-070-105-7660 JFK PARK TRAIL LIGHTING PROJECT - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY 251-070-105-9100 TRANSFERS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY TOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [252] : AREA AGENCY ON AGEING GRANT
TOTAL REVENUE 22,034 36,281 41,578 21,181 41,578
TOTAL EXPENSE 22,010 48,952 41,578 21,181 41,578
ENDING FUND BALANCE 24 (12,671) - - -

REVENUE
[252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES # 252-030-101-4320 AREA AGENCY ON AGEING GRANT 22,010 36,281 41,578 21,181 41,578 [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES 252-030-101-4801 INTEREST INCOME 24 - - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES TOTAL [252] AREA AGENCY ON AGEING GRANT : REVENUES 22,034 36,281 41,578 21,181 41,578

EXPENSE
[252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS 252-030-101-5430 RECLASS OF SALARY EXPENDITURES 22,010 43,919 41,578 21,181 41,578 [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS 252-030-101-6110 SUPPLIES - 1,386 - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS 252-030-101-6510 UTILITY-ELECTRIC/GAS - 3,646 - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS 252-030-101-6955 ONE-TIME START-UP COSTS - - - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS TOTAL [252] AREA AGENCY ON AGEING GRANT : SERVICES AND SUPPLIES 22,010 48,952 41,578 21,181 41,578 [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [255] : LOCAL PUBLIC SAFETY FUNDS
[255] : LOCAL PUBLIC SAFETY FUNDS BEGINNING BALANCE (18,616) (55,975) (108,207) (108,207) 100,379 TOTAL REVENUE 204,063 181,527 180,000 231,445 200,000
TOTAL EXPENSE 241,422 233,758 82,770 22,860 199,441
REV. LESS EXP (37,359) (52,231) 97,230 208,586 559
ENDING FUND BALANCE (55,975) (108,207) (10,977) 100,379 100,938

REVENUE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES 255-040-101-4105 SALES TAX 204,063 181,527 180,000 231,445 200,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES 255-040-101-4801 INTEREST INCOME - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES 255-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES TOTAL [255] LOCAL PUBLIC SAFETY FUNDS : REVENUES 204,063 181,527 180,000 231,445 200,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES

EXPENSE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5110 DIRECT LABOR-REGULAR 103,152 105,985 43,660 8,013 99,166 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5130 OVERTIME 35,286 48,299 12,000 744 12,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5160 VACATION LEAVE BUY BACK - 3,365 300 - 1,168 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5411 CELL PHONE ALLOWANCE - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5170 OTHER LEAVE BUY BACK 8,542 6,057 570 - 9,496 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5210 PERS EXPENSE 10,131 10,536 6,550 836 20,751 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5219 PERS OBLIGATION BOND - 13,719 5,460 5,460 11,786 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5220 SOCIAL SECURITY 10,754 12,597 3,340 726 8,517 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5310 HEALTH INSURANCE 21,388 25,111 6,271 2,848 28,345 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5320 WORKERS COMPENSATION 9,858 6,294 3,509 3,419 6,187 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 23 0 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5350 FITNESS PROGRAM 27 23 180 - 360 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-5420 UNIFORM ALLOWANCE 2,670 1,500 750 750 1,500 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6431 GENERAL LIABILITY PREMIUMS - 24 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6432 PROPERTY PREMIUMS - 12 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6433 APD PROGRAM - - - - - Federal funding for providing outreach and site management services to older residents in Sanger and Del Rey. Services include meals and information support.

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

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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
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6437 COBRA EXPENSE - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6438 UNEMPLOYMENT INSURANCE - 231 180 65 166 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6445 DISABILITY INSURANCE 86 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6446 LIFE INSURANCE - 1 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6448 RISK MGT ADMIN - 0 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6449 ERMA PERSONNEL INSURANCE - 4 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-6750 P.O.S.T. TRAINING - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-8440 CHARGES FOR INTERNAL ADMIN 13,051 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS 255-040-101-9100 TRANSFERS TO OTHER FUNDS 26,455 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS TOTAL [255] LOCAL PUBLIC SAFETY FUNDS : OTHER CHARGES 241,422 233,758 82,770 22,860 199,441 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [256] : SUPP LAW ENFRCMNT/AB3229 SLESF
[256] : SUPP LAW ENFRCMNT/AB3229 SLESF BEGINNING BALANCE 65,619 111,969 249,018 249,018 344,748 TOTAL REVENUE 208,086 202,498 190,000 208,691 207,147
TOTAL EXPENSE 161,736 65,449 170,650 112,961 407,370
REV. LESS EXP 46,350 137,049 19,350 95,730 (200,223)
ENDING FUND BALANCE 111,969 249,018 268,368 344,748 144,524

REVENUE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES 256-040-101-4323 SUPP LAW ENFRCMNT AB3229 SLESF 206,159 194,663 190,000 201,537 200,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES 256-040-101-4801 INTEREST INCOME 1,927 7,834 - 7,154 7,147 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES 256-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES TOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : REVENUES 208,086 202,498 190,000 208,691 207,147 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES

EXPENSE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5110 DIRECT LABOR-REGULAR 68,882 19,520 89,290 51,401 190,237 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5130 OVERTIME 9,774 - 10,000 12,198 10,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5160 VACATION LEAVE BUY BACK - 5,355 2,340 - 2,335 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5170 OTHER LEAVE BUY BACK 12,447 6,405 - 2,110 18,993 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5210 PERS EXPENSE 6,868 1,991 13,380 5,326 46,252 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5219 PERS OBLIGATION BOND - 10,006 11,170 11,170 22,610 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5220 SOCIAL SECURITY 7,080 2,508 6,840 5,280 16,414 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5310 HEALTH INSURANCE 20,083 11,631 28,401 14,994 84,373 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5320 WORKERS COMPENSATION 6,360 6,294 7,019 6,837 12,375 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 22 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5350 FITNESS PROGRAM 26 7 360 - 450 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-5420 UNIFORM ALLOWANCE 1,500 1,500 1,500 3,519 3,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6432 PROPERTY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6433 APD PROGRAM - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6437 HEALTH INSURANCE EXPENSE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6438 UNEMPLOYMENT INSURANCE - 231 350 126 331 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6445 DISABILITY INSURANCE 86 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6446 LIFE INSURANCE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6448 RISK MGT ADMIN - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-6449 ERMA PERSONNEL INSURANCE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-8440 CHARGES FOR INTERNAL ADMIN 12,576 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS 256-040-101-9100 TRANSFERS TO OTHER FUNDS 16,033 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS TOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OTHER CHARGES 161,736 65,449 170,650 112,961 407,370 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides for front line municipal police services including anti-gang and community crime prevention programs.

State program.

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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 : REVENUES 260-040-101-4329 GRANT REVENUE - 17,429 47,000 43,656 47,000 [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES TOTAL [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 SUPPLIES 260-040-101-9000 TRANSFERS OUT - - 47,000 - 47,000 [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [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 : REVENUES 261-020-101-4329 SPECIAL TAX 942,716 977,272 1,002,127 1,002,127 1,032,188 [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES 261-020-101-4801 INTEREST INCOME - - - 1,755 1,753 [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES 261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES TOTAL [261] COMMUNITY FACILITIES DISTRICT : REVENUES 942,716 977,272 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 SUPPLIES 261-020-101-6290 SVCS-PROFESSIONAL SERVICES - - 4,200 - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [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 BENEFITS 261-040-101-5110 DIRECT LABOR-REGULAR 224,541 236,263 154,960 154,960 161,004 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5130 OVERTIME 4,193 13,557 11,000 27,666 11,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5160 VACATION LEAVE BUY BACK 5,300 1,391 4,560 4,560 2,176 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5170 OTHER LEAVE BUY BACK 12,535 19,373 1,950 11,441 17,700 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5210 PERS EXPENSE 37,288 39,550 23,450 23,450 36,309 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5219 PERS OBLIGATION BOND - 31,459 19,370 19,370 19,135 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5220 SOCIAL SECURITY 17,376 20,980 11,860 11,860 14,067 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5310 HEALTH INSURANCE 40,165 44,116 23,013 29,588 29,812 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5320 WORKERS COMPENSATION 17,760 12,589 14,027 14,027 12,375 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 45 0 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5350 FITNESS PROGRAM 52 46 720 720 450 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5411 CELL PHONE ALLOWANCE 1,440 1,440 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-5420 UNIFORM ALLOWANCE 3,000 3,000 3,000 4,038 3,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6431 GENERAL LIABILITY PREMIUMS - 29 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6432 PROPERTY PREMIUMS - 14 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6433 APD PROGRAM - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6437 COBRA EXPENSE - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6438 UNEMPLOYMENT INSURANCE - 463 690 690 331 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6446 LIFE INSURANCE - 1 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6448 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.

PAGE
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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 BENEFITS 261-040-101-6449 ERMA PERSONNEL INSURANCE - 5 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6445 DISABILITY INSURANCE 86 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-6750 P.O.S.T. TRAINING - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-8440 CHARGES FOR INTERNAL ADMIN 20,881 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-040-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS TOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES 384,663 424,275 268,600 302,370 307,360 [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 BENEFITS 261-050-101-5110 DIRECT LABOR-REGULAR 196,465 158,303 179,420 179,420 189,876 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5130 OVERTIME 61,793 67,010 52,250 52,250 52,250 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5140 FLSA & ACTING PAY 1,210 899 - 721 1,121 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5160 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 BENEFITS 261-050-101-5170 OTHER LEAVE BUY BACK 2,488 5,972 - - 4,306 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5210 PERS EXPENSE 35,453 30,943 51,150 51,150 49,074 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5219 PERS OBLIGATION BOND - 27,529 22,430 22,430 22,567 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5220 SOCIAL SECURITY 19,686 18,241 13,730 13,730 15,154 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5310 HEALTH INSURANCE 40,165 59,382 54,582 54,582 85,925 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5320 WORKERS COMPENSATION 22,248 19,582 21,818 21,818 19,249 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 45 0 - - 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5350 FITNESS PROGRAM 26 14 720 720 180 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5411 CELL PHONE ALLOWANCE 720 360 720 720 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-5420 UNIFORM ALLOWANCE 900 900 900 900 450 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6130 UNIFORM EXPENSE 1,718 355 - 321 2,500 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6431 GENERAL LIABILITY PREMIUMS - 38 - - 122 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6432 PROPERTY PREMIUMS - 19 - - 50 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6433 APD PROGRAM - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6437 COBRA EXPENSE - - - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6438 UNEMPLOYMENT INSURANCE - 463 690 690 331 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6446 LIFE INSURANCE - 1 - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6448 RISK MGT ADMIN - 1 - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6449 ERMA PERSONNEL INSURANCE - 7 - - 17 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-6445 DISABILITY INSURANCE 86 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-8440 CHARGES FOR INTERNAL ADMIN 23,491 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS 261-050-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS TOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES 411,189 397,794 428,220 429,262 445,516 [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 BENEFITS 261-070-101-5110 DIRECT LABOR-REGULAR 55,543 58,716 38,280 38,280 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5120 DIRECT LABOR-TEMPORARY - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5130 OVERTIME 20 126 150 150 150 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5160 VACATION LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5170 OTHER LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5210 PERS EXPENSE 7,409 7,874 4,370 4,370 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5219 PERS OBLIGATION BOND - 7,920 6,580 6,580 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5220 SOCIAL SECURITY 4,250 4,501 4,030 4,030 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5310 HEALTH INSURANCE 20,083 10,862 27,889 27,889 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5320 WORKERS COMPENSATION 6,478 11,190 12,471 12,471 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 22 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-5350 FITNESS PROGRAM 26 23 360 360 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6290 SVCS-PROFESSIONAL SERVICES - - 14,300 14,300 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6432 PROPERTY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6433 APD PROGRAM - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6437 HEALTH INSURANCE EXPENSE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6438 UNEMPLOYMENT INSURANCE - 231 350 350 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6445 DISABILITY INSURANCE 430 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6446 LIFE INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6448 RISK MGT ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6449 ERMA PERSONNEL INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-6600 REPAIR & MAINTENANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-070-101-8440 CHARGES FOR INTERNAL ADMIN 12,813 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-090-101-9100 TRANSFERS TO OTHER FUNDS 94,253 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS TOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES 201,328 101,444 108,780 108,780 150 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS PAGE
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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 BENEFITS 261-030-101-5110 DIRECT LABOR-REGULAR - - - - 43,483 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5120 DIRECT LABOR-TEMPORARY - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5130 OVERTIME - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5160 VACATION LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5170 OTHER LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5210 PERS EXPENSE - - - - 8,187 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5219 PERS OBLIGATION BOND - - - - 5,168 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5220 SOCIAL SECURITY - - - - 3,326 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5310 HEALTH INSURANCE - - - - 11,744 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5320 WORKERS COMPENSATION - - - - 11,000 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-5350 FITNESS PROGRAM - - - - 90 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6432 PROPERTY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6433 APD PROGRAM - - - - 1,256 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6437 HEALTH INSURANCE EXPENSE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6438 UNEMPLOYMENT INSURANCE - - - - 166 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6445 DISABILITY INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6446 LIFE INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6448 RISK MGT ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6449 ERMA PERSONNEL INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6455 LOW/HIGH VEHICLE INSURANCE - - - - 1 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-6600 REPAIR & MAINTENANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS 261-030-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS TOTAL [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 : REVENUES 271-040-101-4323 BULLETPROOF VEST PROGRAM GRANT 9,568 9,114 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES TOTAL [271] BULLETPROOF VEST PROGRAM GRANT : REVENUES 9,568 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 SUPPLIES 271-040-101-6123 SUPPLIES-SAFETY 9,568 4,281 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [271] BULLETPROOF VEST PROGRAM GRANT : SERVICES AND SUPPLIES 9,568 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 : REVENUES 274-050-101-4328 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 : REVENUES TOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES 11,029 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.

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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 : REVENUES 274-040-101-4328 STATE HOMELAND SECURITY GRANT 15,000 - - 12,403 - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES TOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES 15,000 - - 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 : REVENUES 274-050-101-6110 SUPPLIES - 6,054 5,000 7,339 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES 274-050-101-6124 SUPPLIES-OTHER 3,813 - - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES TOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES 3,813 - - - - [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 SUPPLIES 274-070-101-9100 TRANSFERS TO OTHER FUNDS 18,563 - - - - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES TOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES 33,563 - - - - [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 : REVENUES 275-070-202-4329 GRANT REVENUE - - 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES 275-070-501-4329 GRANT REVENUE 20,000 20,000 - - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES TOTAL [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 : REVENUES 275-030-101-4329 GRANT REVENUE - - 55,000 14,352 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES TOTAL [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 : REVENUES 275-060-101-4329 GRANT REVENUE - - 40,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES 275-060-101-4879 TRANSFERS IN - - 16,000 - - [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES TOTAL [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 : REVENUES 275-050-101-4329 GRANT REVENUE - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES TOTAL [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 : REVENUES 275-090-101-4329 GRANT REVENUE - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES TOTAL [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 OUTLAY 275-070-202-7230 MACHINERY & EQUIPMENT - - 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY 275-070-501-7225 FLEET VEHICLE PURCHASES - 20,000 20,000 20,000 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY 275-070-501-7230 MACHINERY & EQUIPMENT - - - - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY 275-070-501-9100 TRANSFERS TO OTHER FUNDS 20,000 - - - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY TOTAL [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 OUTLAY 275-030-101-7225 FLEET VEHICLE PURCHASES - - 40,000 20,000 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY 275-030-101-7230 MACHINERY & EQUIPMENT - - 15,000 14,352 - [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY 275-030-101-9000 TRANSFERS OUT - - - - - [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY TOTAL [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.

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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 OUTLAY 275-060-101-7225 FLEET VEHICLE PURCHASES - - 36,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY 275-060-101-9000 TRANSFERS OUT - - - - - [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY TOTAL [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 OUTLAY 275-050-101-7225 FLEET VEHICLE PURCHASES - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY 275-050-101-9000 TRANSFERS OUT - - - - - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY TOTAL [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 OUTLAY 275-090-101-7225 FLEET VEHICLE PURCHASES - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY 275-090-101-9100 TRANSFERS OUT - - - - - [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY TOTAL [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 : REVENUES 412-080-101-4801 INTEREST INCOME 100,510 - - - - [412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES TOTAL [412] CAL OES: DISPATCH CENTER : REVENUES 107,270 - 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 OUTLAY 280-040-102-7642 DISPATCH CENTER 48,723 109,291 4,898,382 448,865 3,974,020 [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAY TOTAL [280] CAL OES: DISPATCH CENTER : CAPITAL OUTLAY 48,723 109,291 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 : REVENUES 283-080-101-4801 INTEREST INCOME 2,557 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES 283-080-101-4960 PROCEEDS ON BEGIN LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES 283-080-101-4962 PROCEEDS ON SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES 283-080-101-4961 PROCEEDS ON CAL-HOME LOAN 9,734 - - 264,061 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES TOTAL [283] CAL HOME/BEGIN PROGRAM : REVENUES 12,291 - - 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 CHARGES 283-080-101-8662 SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES 283-080-101-8660 SAN-19-HOME LOAN 9,633 - - - 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES TOTAL [283] CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OTHER CHARGES 9,633 - - - 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 firsttime homebuyers and enabling low- and very low-income households to become or remain homeowners.

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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 : REVENUES 284-030-101-4329 GRANT REVENUE - 6,350 993,650 106,568 900,000 [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES TOTAL [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 OUTLAY 284-030-101-7130 VETERANS PARK - 7,805 993,650 92,195 900,000 [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY TOTAL [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 : REVENUES 285-070-123-4329 GRANT REVENUE - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES 285-070-101-4801 INTEREST INCOME 64 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES TOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : REVENUES 64 - - - - [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 SUPPLIES 285-070-123-6122 SUPPLIES-SHOP AND FIELD 6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES 285-070-123-7230 MACHINERY & EQUIPMENT - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES 285-070-101-9100 TRANSFERS TO OTHER FUNDS 32,548 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES TOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : CAPITAL OUTLAY 39,444 - - - - [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 : REVENUES 285-070-124-4329 GRANT REVENUE 6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES TOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : REVENUES 6,896 - - - - [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 OUTLAY 285-070-124-7230 MACHINERY & EQUIPMENT - 6,921 801 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY TOTAL [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 Clean California Local Grant Program is a statewide initiative aimed at beautifying and cleaning up various public spaces. This grant will be used for Veterans Park Phase II Project.

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

CalRecycle City/County Payment Program - FY 2023-24 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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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 : REVENUES 285-070-125-4329 GRANT REVENUE - 6,918 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES TOTAL [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 OUTLAY 285-070-125-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY 285-070-125-7230 MACHINERY & EQUIPMENT - 6,918 6,918 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY TOTAL [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 : REVENUES 285-070-126-4329 GRANT REVENUE - - - 7,019 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES TOTAL [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 OUTLAY 285-070-126-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY 285-070-126-7230 MACHINERY & EQUIPMENT - - - - 7,019 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY TOTAL [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 : REVENUES 285-070-127-4329 GRANT REVENUE - - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES TOTAL [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 OUTLAY 285-070-127-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY 285-070-127-7230 MACHINERY & EQUIPMENT - - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY TOTAL [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 2024-25 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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.

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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 : REVENUES 285-070-222-4329 GRANT REVENUE - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES TOTAL [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 SUPPLIES 285-070-222-6122 SUPPLIES-SHOP AND FIELD 7,030 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES 285-070-222-7230 MACHINERY & EQUIPMENT 0 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES TOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : CAPITAL OUTLAY 7,030 - - - - [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 : REVENUES 285-070-223-4329 GRANT REVENUE 21,853 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES TOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : REVENUES 21,853 - - - - [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 SUPPLIES 285-070-223-6122 SUPPLIES-SHOP AND FIELD 21,853 4,196 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES 285-070-223-7230 MACHINERY & EQUIPMENT - 50,000 50,000 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES TOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : CAPITAL OUTLAY 21,853 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.

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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 : REVENUES 296-020-101-4329 GRANT REVENUE 3,889,554 - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES 296-020-101-4801 INTEREST INCOME - - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES TOTAL [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 SUPPLIES 296-060-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-7625 WELL 16 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-7627 WATER WELL #19 ,#22 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-7700 SOMERSET PARK LAND ACQUISITION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-7701 PARKS & REC MASTER PLAN UPDATE - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-7703 QUALITY/CALIFORNIA SEWER TRUNK EXTENSION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-7704 DOWNTOWN IMPROVEMENTS - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES 296-070-401-9100 TRANSFERS TO OTHER FUNDS 3,936,295 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES TOTAL [296] ARPA FUND: CAPITAL PROJECTS : CAPITAL OUTLAY 3,936,295 - - - - [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 : REVENUES 297-001-101-4329 GRANT REVENUE 20,461 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES TOTAL [297] PRIVATE GRANTS FUND: CCSWG : REVENUES 20,461 - - - -

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 BENEFITS 297-001-101-5110 DIRECT LABOR-REGULAR 2,422 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS 297-001-101-5210 PERS EXPENSE 186 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS 297-001-101-5219 PERS OBLIGATION BOND - - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS 297-001-101-5220 SOCIAL SECURITY 185 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS 297-001-101-5320 WORKERS COMPENSATION 126 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS 297-001-101-6290 SVCS-PROFESSIONAL SERVICES 17,072 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS TOTAL [297] PRIVATE GRANTS FUND: CCSWG : SERVICES AND SUPPLIES 19,991 - - - - 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.

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.

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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 : REVENUES 297-040-101-4329 GRANT REVENUE - - - - - [297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES TOTAL [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 OUTLAY 297-040-101-7239 PATROL VEHICLES 20,000 - - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY TOTAL [297] PRIVATE GRANTS FUND : CAPITAL OUTLAY 20,000 - - - - [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 : REVENUES 297-040-102-4329 GRANT REVENUE 2,946 10,000 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES TOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : REVENUES 2,946 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 SUPPLIES 297-040-102-6215 ANIMAL CONTROL SERVICES 2,946 8,866 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : SERVICES AND SUPPLIES 2,946 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 : REVENUES 298-005-101-4329 GRANT REVENUE 37,488 5,292 - - - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES TOTAL [298] GREAT PLATES DELIVERED PROGRAM : REVENUES 37,488 5,292 - - - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES 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 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.

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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 : REVENUES 298-040-201-4329 GRANT REVENUE 116,962 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES TOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : REVENUES 116,962 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5110 DIRECT LABOR-REGULAR 53,119 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5130 OVERTIME 4,387 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5170 OTHER LEAVE BUY BACK 16,298 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5210 PERS EXPENSE 7,057 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5220 SOCIAL SECURITY 5,715 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5310 HEALTH INSURANCE 10,959 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5320 WORKERS COMPENSATION 5,374 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM 1,738 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5350 FITNESS PROGRAM 18 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-5420 UNIFORM ALLOWANCE 900 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-6124 SUPPLIES-OTHER 2,037 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-6332 FUEL-UNLEADED 2,679 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY 298-040-201-7239 VEHICLE PLUS MDT 2,212 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY TOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : CAPITAL OUTLAY 112,492 - - - - [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 : REVENUES 298-040-202-4329 GRANT REVENUE 65,660 - 15,378 - - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES TOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : REVENUES 65,660 - 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 SUPPLIES 298-040-202-6290 SVCS-PROFESSIONAL SERVICES 3,540 4,133 15,378 13,945 - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : SERVICES AND SUPPLIES 3,540 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.

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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 : REVENUES 298-070-101-4329 GRANT REVENUE - - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES TOTAL [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 : REVENUES 298-070-101-9100 TRANSFERS TO OTHER FUNDS 37,488 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES TOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES 37,488 - - - - [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 : REVENUES 230-070-101-4329 GRANT REVENUE 25,698 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES 298-070-102-4329 GRANT REVENUE - 111,335 4,500,000 1,502,938 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES TOTAL [298] STATE GRANTS FUND: TOMBSTONE : REVENUES 25,698 111,335 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 OUTLAY 298-070-102-7628 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 OUTLAY 230-070-101-7628 TOMBSTONE WATER CONNECTION PROJECT 0 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY 230-070-101-9100 TRANSFERS TO OTHER FUNDS 26,448 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY TOTAL [298] STATE GRANTS FUND: STATE WATER BOARD GRANT : CAPITAL OUTLAY 26,448 99,287 4,500,000 2,179,976 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY 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).

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.

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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 : REVENUES 298-070-103-4329 GRANT REVENUE - - 975,000 - - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES TOTAL [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 OUTLAY 298-070-103-7640 AHSC PROJECT - 131 975,000 18,846 - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY TOTAL [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 : REVENUES 299-040-101-4329 GRANT REVENUE 24,050 27,700 40,000 42,828 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES TOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : REVENUES 24,050 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 BENEFITS 299-040-101-5130 OVERTIME 20,161 23,337 40,000 2,984 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-101-5210 PERS EXPENSE - (3) - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-101-5220 SOCIAL SECURITY 1,166 1,778 - 58 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-101-5320 WORKERS COMPENSATION 1,031 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-101-5350 FITNESS PROGRAM - (0) - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-101-6122 SUPPLIES-SHOP AND FIELD 876 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS TOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : WAGES AND BENEFITS 23,234 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 : REVENUES 299-040-102-4329 GRANT REVENUE 11,922 17,287 28,000 - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES TOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : REVENUES 11,922 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 BENEFITS 299-040-102-5130 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.

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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 BENEFITS 299-040-102-5220 SOCIAL SECURITY 700 1,337 - 46 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-102-5320 WORKERS COMPENSATION 1,339 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS 299-040-102-6110 SUPPLIES - 233 - - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS TOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : WAGES AND BENEFITS 11,922 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 : REVENUES 299-005-101-4329 GREAT PLATES - 67,347 - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES 299-070-201-4329 GRANT REVENUE - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES TOTAL [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 SUPPLIES 299-005-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES 299-070-201-6122 SUPPLIES-SHOP AND FIELD - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES TOTAL [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.

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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 FUND BEGINNING 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 : REVENUES 381-080-101-4008 TAX INCREMENT REVENUE - - - 1,207,885 - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES 381-080-101-4801 INTEREST INCOME - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES TOTAL [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 : REVENUES 381-080-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES 381-080-101-8550 DEPRECIATION EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES 381-080-101-9000 TRANSFERS OUT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES 381-080-101-8120 KEISER OPTION AGREEMENT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES TOTAL [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 : REVENUES 383-070-101-4010 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 : REVENUES 383-070-101-4329 SKGSA/ PROP 68 GRANT REVENUE 53,451 1,277,431 - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES 383-070-101-4869 MISCELLANEOUS REVENUE - - - 303 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES 383-070-101-4801 INTEREST INCOME 15,066 62,318 - 91,767 91,670 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES TOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES 3,240,018 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 SUPPLIES 383-070-101-6123 PERMIT PROCESSING - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES 383-070-101-6290 SVCS-PROFESSIONAL SERVICES 189,616 120,855 125,000 44,620 170,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES 383-070-101-6430 INSURANCE PREMIUMS - - 15,000 - 17,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES 383-070-101-6448 ADMINISTRATIVE EXPENSE - - 60,000 - 50,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES 383-070-101-6921 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 SUPPLIES 383-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES 383-070-101-8455 MEMBER AGENCY REIMBURSEMENTS - - 1,025,000 - 1,025,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES 383-070-101-7445 SKGSA PROJECTS - - - - 451,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES 383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC 1,563,043 846,491 - 28,373 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES TOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : CAPITAL OUTLAY 3,332,659 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.

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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 : REVENUES 486-080-101-4329 GRANT REVENUE 236,275 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES 486-080-101-4801 INTEREST INCOME 8,332 5,042 - 3,286 3,283 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES 486-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES 486-080-101-4960 PROCEEDS ON REHAB LOAN 44,898 5,720 26,100 5,596 6,000 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES 486-080-101-4961 PROCEEDS ON DAP LOAN 13,389 1,880 11,600 10,030 9,000 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES TOTAL [486] SANGER HOUSING AUTHORITY : REVENUES 302,894 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 BENEFITS 486-060-203-5110 DIRECT LABOR-REGULAR 49,873 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5160 VACATION LEAVE BUY BACK 2,800 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5210 PERS EXPENSE 3,489 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5219 PERS OBLIGATION BOND - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5220 SOCIAL SECURITY 4,072 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5310 HEALTH INSURANCE 7,337 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5320 WORKERS COMPENSATION 2,402 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5340 EMPLOYEE ASSISTANCE PROGRAM 8 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5350 FITNESS PROGRAM 9 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5410 AUTO ALLOWANCE 132 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS 486-060-203-5411 CELL PHONE ALLOWANCE 129 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS TOTAL [486] SANGER HOUSING AUTHORITY : WAGES AND BENEFITS 70,251 - - - - [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 SUPPLIES 486-060-203-6290 SVCS-PROFESSIONAL SERVICES 10,512 9,359 25,786 11,496 45,786 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-060-203-6431 GENERAL LIABILITY PREMIUMS 647 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-060-203-6432 PROPERTY PREMIUMS 254 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-060-203-6438 UNEMPLOYMENT INSURANCE 178 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-060-203-6445 DISABILITY INSURANCE 430 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-060-203-6448 RISK MGT ADMIN 6 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-060-203-6449 ERMA PERSONNEL INSURANCE 107 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-060-203-8440 CHARGES FOR INTERNAL ADMIN 16,610 10,215 10,692 8,290 11,020 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES 486-080-101-8660 DAP LOANS 236,275 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES TOTAL [486] SANGER HOUSING AUTHORITY : OTHER CHARGES 265,020 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 : REVENUES 487-020-401-4801 INTEREST INCOME - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES 487-020-401-4950 PROCEEDS ON SALE OF BONDS - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES 487-080-101-4801 INTEREST INCOME 24,413 - - 958 957 [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES 487-090-101-4925 TRANSFER FROM OTHER FUNDS 1,145,239 - - - - ## 487-090-101-4950 PROCEEDS ON SALE OF BONDS - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES 411-090-101-4801 INTEREST INCOME 418,287 - - - - ## 483-080-101-9100 TRANSFERS TO OTHER FUNDS 9,353 - - - - ## TOTAL [483] SANGER FINANCING AUTHORITY : REVENUES 1,597,291 - - 958 957 This fund accounts for debt held by the Sanger Housing Authority.

This fund accounts for debt held by the Sanger Financing Authority PAGE
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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 : REVENUES 487-050-402-4329 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 OUTLAY 411-050-402-7210 FIRE STATION REMODEL & EXPANSION 1,079,810 - - - - [411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY TOTAL [411] SANGER FINANCING AUTHORITY : CAPITAL OUTLAY 1,079,810 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 SUPPLIES 487-060-403-6290 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 SUPPLIES TOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES 15,178 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 CHARGES 487-090-301-8210 BOND PRINCIPAL EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES 487-090-301-8211 BOND INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES 487-090-401-8210 BOND PRINCIPAL PAYMENT 790,645 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES 487-090-401-8211 BOND INTEREST EXPENSE 354,594 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES 487-090-401-9100 TRANSFERS TO OTHER FUNDS 28,954 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES TOTAL [487] SANGER FINANCING AUTHORITY : OTHER CHARGES 1,174,193 - - - - [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 CHARGES 2,092 - - - - This fund accounts for non-utility billing deposit related receipts.

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

CAPITAL IMPROVEMENT PLAN
PAGE
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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 1,500,000 621-070-501-7900 WWTF - PROJECTS 988,000
217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT 956,000 217-070-101-7648 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 STORM DRAIN IMPROVE 150,000 217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES 148,000 621-070-501-7800 ACADEMY/ MUSCAT LIFT STATION UPGRADES 130,000 213-070-101-7717 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 PAGE
161

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CITY OF SANGER
CAPITAL IMPROVEMENT PROJECT DETAIL ∙ FISCAL YEAR 2026-2027

ACCT NO ACCOUNT NAME AMOUNT
212-070-101-7712 9TH STREET - ACADEMY AVE TO FALLER AVE 65,000 212-070-101-7716 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 15,000 207-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET 14,000 TOTAL CIP $ 30,000,120
PAGE
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

DEBT SERVICE SCHEDULE
PAGE
163

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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 PAGE
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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
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

POSITION CONTROL
PAGE
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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
PAGE
167

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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
PAGE
168

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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
PAGE
169

Page 292 of 324 ends

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
PAGE
170

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

APPROPRIATION LIMIT
PAGE
171

Page 294 of 324 ends

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 PAGE
172

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PAGE
173

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RESOLUTION NO. 2026-49

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2026-2027
WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIIIB of the California Constitution; and
WHEREAS, Section 7901 through 7913 of the Government code provide that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a regularly scheduled meeting; and WHEREAS, all documentation used in the determination of the proceeds of taxes appropriations limit for the 2026-2027 Fiscal Year is calculated by adjusting the "base year", Fiscal Year 1978-79, proceeds of taxes appropriation limit for the population change and the change in the per capita personal income or local assessment roll due to non-residential construction.

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

The proceeds of taxes appropriation limit for the year 2026-2027 is established at $45,769,673 and that the appropriation from proceeds of taxes; revenue subject to the limitation is $13,214,464 an amount below the established limit by $32,555,209. Documentation used in the determination of the proceeds of tax appropriation limit is available to the public at the City of Sanger, Administrative Services Department, 1700 7th Street, Sanger, California. *****************
The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18th day of June 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
____________________________
Lina Martinez, City Clerk

Page 297 of 324 ends

CITY OF SANGER
APPROPRIATIONS LIMIT: GANN

APPROPRIATIONS LIMIT 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 THE GANN LIMIT
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

Page 298 of 324 ends

RESOLUTION NO. 2026-50

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER AUTHORIZING

REGULAR FULL-TIME POSITIONS AND REGULAR PART-TIME POSITIONS IN THE CITY SERVICE EFFECTIVE JULY 1, 2026, IN ACCORDANCE WITH THE OPERATING BUDGET FOR THE 2026-2027 FISCAL YEAR
WHEREAS, as the City Council of the City of Sanger did adopt a Resolution adopting the City Operating Budget and the Capital Improvement Budget for Fiscal Year 2026-2027; NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Sanger does hereby authorize the regular full-time and regular part-time positions in each City department as provided for in the Fiscal Year 2026-2027 operating budget and as detailed in the attached schedule.
**********************************************
The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18th day of June 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
____________________________
Lina Martinez, City Clerk

Page 299 of 324 ends

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

POSITION CONTROL

Page 300 of 324 ends

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

Page 301 of 324 ends

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027

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

Page 302 of 324 ends

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

Page 303 of 324 ends

CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027

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

Page 304 of 324 ends

RESOLUTION NO. 2026-51

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

MASTER SALARY TABLES FOR ALL EMPLOYEES OF THE CITY OF SANGER WHEREAS, Section 36506 of the Government Code of the State of California provides that the City Council shall, by Resolution or Ordinance, fix the compensation for all appointive officers and employees; and
WHEREAS, the Master Salary Tables are attached as Exhibit “A” to this Resolution and have been reviewed and considered by the City Council; and NOW THEREFORE, IT IS HEREBY RESOLVED, by the City Council of the City of Sanger, State of California:

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

2. All prior resolutions concerning compensation for City employees that are in conflict with this Resolution or the attached Master Salary Tables are hereby repealed, and this Resolution shall be effective July 1, 2026. * * * * * * * * * * * * * * * * *
The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18th day of June 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
____________________________
Lina Martinez, City Clerk

Page 305 of 324 ends

POSITION Bargaining Unit Step 1 Step 2 Step 3 Step 4 Step 5 Frequency NON-SAFETY EMT SFA 19.14 20.10 21.10 22.16 23.27 Hourly NON-SAFETY PARAMEDIC SFA 21.25 22.32 23.43 24.61 25.84 Hourly ACCOUNT CLERK I GENERAL 3,130 3,287 3,452 3,624 3,805 Monthly ADMINISTRATIVE CLERK GENERAL 3,130 3,287 3,452 3,624 3,805 Monthly RECREATION SPECIALIST I GENERAL 3,205 3,366 3,534 3,711 3,896 Monthly SENIOR CITIZEN COORDINATOR GENERAL 3,284 3,447 3,620 3,802 3,991 Monthly RECORDS CLERK I SPOA 3,396 3,565 3,743 3,931 4,127 Monthly CONSTRUCTION WORKER I LOCAL 39 3,451 3,624 3,804 3,995 4,194 Monthly GRAFFITI REMOVAL OPERATOR LOCAL 39 3,451 3,624 3,804 3,995 4,194 Monthly MECHANIC I LOCAL 39 3,451 3,624 3,804 3,995 4,194 Monthly SANITATION WORKER I LOCAL 39 3,451 3,624 3,804 3,995 4,194 Monthly STREETS, PKS & FAC WORKER I LOCAL 39 3,451 3,624 3,804 3,995 4,194 Monthly WASTEWATER OPERATOR TRAINEE LOCAL 39 3,538 3,715 3,899 3,908 4,300 Monthly WATER OPERATOR TRAINEE LOCAL 39 3,538 3,715 3,899 3,908 4,300 Monthly BILLING CLERK GENERAL 3,584 3,764 3,952 4,149 4,356 Monthly ACCOUNT CLERK II GENERAL 3,710 3,895 4,090 4,295 4,508 Monthly RECORDS CLERK II SPOA 3,742 3,929 4,126 4,332 4,548 Monthly ADMINISTRATIVE ASSISTANT GENERAL 3,899 4,093 4,299 4,513 4,739 Monthly CONSTRUCTION WORKER II LOCAL 39 3,899 4,094 4,300 4,514 4,740 Monthly HR TECHNICIAN GENERAL 3,899 4,093 4,299 4,513 4,739 Monthly MECHANIC II LOCAL 39 3,899 4,094 4,300 4,514 4,740 Monthly SANITATION WORKER II LOCAL 39 3,899 4,094 4,300 4,514 4,740 Monthly STREETS, PKS & FAC WORKER II LOCAL 39 3,899 4,094 4,300 4,514 4,740 Monthly WASTEWATER OPERATOR I LOCAL 39 3,899 4,094 4,300 4,514 4,740 Monthly WATER OPERATOR I LOCAL 39 3,899 4,094 4,300 4,514 4,740 Monthly ADMINISTRATIVE SECRETARY MIDDLE MANAGEMENT 3,934 4,130 4,336 4,554 4,781 Monthly ANIMAL CONTROL OFFICER SPOA 3,949 4,147 4,354 4,572 4,801 Monthly COMMUNITY SERVICE OFFICER I SPOA 3,949 4,147 4,354 4,572 4,801 Monthly CODE ENFORCEMENT OFFICER GENERAL 3,988 4,188 4,397 4,616 4,848 Monthly PROGRAM TECHNICIAN GENERAL 4,130 4,337 4,554 4,781 5,020 Monthly FACILITY MAINTENANCE WORKER LOCAL 39 4,195 4,405 4,624 4,855 5,097 Monthly SENIOR CONSTRUCTION WORKER LOCAL 39 4,195 4,405 4,624 4,855 5,097 Monthly SR MECHANIC LOCAL 39 4,195 4,405 4,624 4,855 5,097 Monthly SR SANITATION WORKER LOCAL 39 4,195 4,405 4,624 4,855 5,097 Monthly SR STREETS, PARKS, FACILITIES WORKER LOCAL 39 4,195 4,405 4,624 4,855 5,097 Monthly POLICE CADET SPOA 4,246 4,458 4,682 4,916 5,161 Monthly WASTEWATER OPERATOR I/ENVIRONMENTAL COMPLIANCE LOCAL 39 4,298 4,513 4,737 4,974 5,223 Monthly WASTEWATER OPERATOR II LOCAL 39 4,298 4,513 4,737 4,974 5,223 Monthly WATER OPERATOR II LOCAL 39 4,298 4,513 4,737 4,974 5,223 Monthly FIREFIGHTER I SFA 4,463 4,687 4,921 5,168 5,426 Monthly COMMUNITY SERVICE OFFICER II SPOA 4,576 4,804 5,045 5,296 5,562 Monthly SENIOR ADMINISTRATIVE ASSISTANT GENERAL 4,625 4,856 5,099 5,354 5,622 Monthly RECREATION SPECIALIST II GENERAL 4,735 4,972 5,220 5,482 5,756 Monthly SYSTEMS ANALYST GENERAL 4,735 4,972 5,220 5,482 5,756 Monthly LABORATORY SUPERVISOR GENERAL 4,857 5,101 5,355 5,623 5,904 Monthly LEAD CONSTRUCTION WORKER LOCAL 39 4,858 5,101 5,355 5,623 5,904 Monthly LEAD MECHANIC LOCAL 39 4,858 5,101 5,355 5,623 5,904 Monthly LEAD SANITATION WORKER LOCAL 39 4,858 5,101 5,355 5,623 5,904 Monthly LEAD STREETS, PARKS, FACILITIES WORKER LOCAL 39 4,858 5,101 5,355 5,623 5,904 Monthly BUILDING INSPECTOR GENERAL 4,972 5,220 5,481 5,756 6,043 Monthly CONSTRUCTION INSPECTOR GENERAL 4,972 5,220 5,481 5,756 6,043 Monthly SENIOR CODE ENFORCEMENT OFFICER GENERAL 4,972 5,220 5,481 5,756 6,043 Monthly FIREFIGHTER II SFA 5,040 5,292 5,557 5,835 6,127 Monthly WASTEWATER OPERATOR III LOCAL 39 5,100 5,355 5,622 5,903 6,199 Monthly WATER OPERATOR III LOCAL 39 5,100 5,355 5,622 5,903 6,199 Monthly (COMPENSATION ORDER)
EXHIBIT “A”

CITY OF SANGER

MASTER SALARY TABLE
FY 2025-2026

Page 306 of 324 ends

ACCOUNTANT MIDDLE MANAGEMENT 5,239 5,500 5,775 6,065 6,367 Monthly POLICE RECORDS SUPERVISOR (SPOA) SPOA 5,262 5,525 5,802 6,090 6,396 Monthly FIRE ENGINEER SFA 5,291 5,556 5,833 6,124 6,430 Monthly BUILDING OFFICIAL MIDDLE MANAGEMENT 5,535 5,812 6,103 6,408 6,728 Monthly EXECUTIVE ASSISTANT MIDDLE MANAGEMENT 5,535 5,812 6,103 6,408 6,728 Monthly RECORDS/COMM SUPV (MM) MIDDLE MANAGEMENT 5,535 5,812 6,103 6,408 6,728 Monthly POLICE OFFICER SPOA 5,550 5,827 6,119 6,425 6,746 Monthly CHIEF OPERATOR LOCAL 39 5,622 5,903 6,199 6,508 6,834 Monthly FIRE LIEUTENANT SFA 5,696 5,981 6,280 6,594 6,924 Monthly GRANTS MANAGER MIDDLE MANAGEMENT 5,811 6,102 6,407 6,727 7,064 Monthly MANAGEMENT ANALYST MIDDLE MANAGEMENT 5,811 6,102 6,407 6,727 7,064 Monthly RECREATION SUPERVISOR MIDDLE MANAGEMENT 5,811 6,102 6,407 6,727 7,064 Monthly CITY PLANNER MIDDLE MANAGEMENT 5,900 6,194 6,504 6,830 7,172 Monthly PLANNER GENERAL 5,900 6,194 6,504 6,830 7,172 Monthly
ASSISTANT ENGINEER GENERAL 5,900 6,194 6,504 6,830 7,172 Monthly ECONOMIC DEVELOPMENT COORDINATOR GENERAL 5,900 6,194 6,504 6,830 7,172 Monthly CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER MIDDLE MANAGEMENT 6,065 6,367 6,687 7,022 7,373 Monthly SENIOR ACCOUNTANT MIDDLE MANAGEMENT 6,065 6,367 6,687 7,022 7,373 Monthly HUMAN RESOURCES ANALYST UNREP-CONFIDENTIAL 6,065 6,367 6,687 7,022 7,373 Monthly CHIEF BUILDING OFFICIAL MIDDLE MANAGEMENT 6,102 6,407 6,727 7,064 7,417 Monthly INFORMATION TECHNOLOGY MANAGER MIDDLE MANAGEMENT 6,102 6,407 6,727 7,064 7,417 Monthly PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES MIDDLE MANAGEMENT 6,102 6,407 6,727 7,064 7,417 Monthly PARKS AND FACILITIES SUPERVISOR MIDDLE MANAGEMENT 6,102 6,407 6,727 7,064 7,417 Monthly POLICE CORPORAL SPOA 6,119 6,425 6,746 7,084 7,437 Monthly COMMUNITY RISK REDUCTION OFFICER SFA 6,125 6,431 6,754 7,092 7,446 Monthly FIRE CAPTAIN SFA 6,125 6,431 6,754 7,092 7,446 Monthly
FIRE PREVENTION INSPECTOR MIDDLE MANAGEMENT 6,125 6,431 6,754 7,092 7,446 Monthly ADMINISTRATIVE ANALYST UNREP-CONFIDENTIAL 6,217 6,529 6,856 7,198 7,557 Monthly BATTALION CHIEF MIDDLE MANAGEMENT 6,407 6,727 7,064 7,416 7,787 Monthly SENIOR PLANNER MIDDLE MANAGEMENT 6,568 6,897 7,242 7,603 7,984 Monthly FIRE DIVISION CHIEF MIDDLE MANAGEMENT 6,727 7,064 7,416 7,787 8,176 Monthly POLICE CAPTAIN MIDDLE MANAGEMENT 6,727 7,064 7,416 7,787 8,176 Monthly POLICE SERGEANT SPOA 6,746 7,084 7,438 7,810 8,200 Monthly ENVIRONMENTAL COMPLIANCE MANAGER MIDDLE MANAGEMENT 6,812 7,153 7,511 7,887 8,280 Monthly PUBLIC WORKS MANAGER MIDDLE MANAGEMENT 6,812 7,153 7,511 7,887 8,280 Monthly PLANT MANAGER-WASTEWATER MIDDLE MANAGEMENT 6,812 7,153 7,511 7,887 8,280 Monthly WATER OPERATIONS MANAGER MIDDLE MANAGEMENT 6,812 7,153 7,511 7,887 8,280 Monthly DEPUTY FIRE CHIEF MIDDLE MANAGEMENT 6,896 7,241 7,602 7,983 8,382 Monthly DEPUTY PUBLIC WORKS DIRECTOR MIDDLE MANAGEMENT 6,896 7,241 7,602 7,983 8,382 Monthly ECONOMIC & REDEVELOPMENT MANAGER MIDDLE MANAGEMENT 6,896 7,241 7,602 7,983 8,382 Monthly PLANNING MANAGER MIDDLE MANAGEMENT 7,242 7,604 7,985 8,383 8,802 Monthly FINANCE MANAGER UNREP-CONFIDENTIAL 7,242 7,604 7,985 8,383 8,802 Monthly HUMAN RESOURCES MANAGER UNREP-CONFIDENTIAL 7,242 7,604 7,985 8,383 8,802 Monthly CITY CLERK/DEPUTY PERSONNEL OFFICER UNREP- EXECUTIVE 8,584 9,014 9,465 9,936 10,433 Monthly POLICE COMMANDER UNREP-CONFIDENTIAL 8,728 9,164 9,623 10,104 10,609 Monthly ADMINISTRATIVE SERVICES DIRECTOR UNREP- EXECUTIVE 9,014 9,465 9,937 10,434 10,956 Monthly COMMUNITY DEVELOPMENT DIRECTOR UNREP- EXECUTIVE 9,014 9,465 9,937 10,434 10,956 Monthly FINANCE DIRECTOR UNREP- EXECUTIVE 9,014 9,465 9,937 10,434 10,956 Monthly PARKS AND RECREATION DIRECTOR UNREP- EXECUTIVE 9,014 9,465 9,937 10,434 10,956 Monthly PUBLIC WORKS DIRECTOR UNREP- EXECUTIVE 9,014 9,465 9,937 10,434 10,956 Monthly FIRE CHIEF UNREP- EXECUTIVE 10,004 10,505 11,029 11,580 12,159 Monthly POLICE CHIEF UNREP- EXECUTIVE 10,004 10,505 11,029 11,580 12,159 Monthly ASSISTANT CITY MANAGER UNREP- EXECUTIVE 13,422 14,093 14,798 15,538 16,313 Monthly CITY MANAGER UNREP- EXECUTIVE 14,183 17,730 Monthly
Updated: 05.07.26

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RESOLUTION NO. 2026-52

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ADOPTING AN INVESTMENT POLICY FOR FISCAL YEAR 2026-2027
WHEREAS, Government Code Section 53646 required the City to annually adopt an investment policy;
WHEREAS, the Investment Policy attached here as Attachment A and included in the FY 2026-2027 adopted budget remains the same as previous years and conforms to Government Code Section 53600 through 53646.

NOW THEREFORE, IT IS HEREBY RESOLVED, that the City Council of the City of Sanger does hereby adopt the City of Sanger’s Investment Policy for Fiscal Year 2026-2027 as provided for in the Fiscal Year 2026-2027 operating budget and as detailed in the attached schedule.
* * * * * * * * * * * * * * * * *
The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18th day of June 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
____________________________
Lina Martinez, City Clerk

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EXHIBIT A

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
Investment Policy
Purpose
This statement is intended to provide guidelines for the prudent investment of the City of Sanger’s temporary idle cash for all funds and outline the policies for maximizing the efficiency of the city’s cash management system. The ultimate goal is to enhance the economic status of the city while protecting its pooled cash.

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

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

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

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

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

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

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

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

3. Yield. Yield is the potential dollar earnings an investment can provide, and sometimes is described as the rate of return. Yield is a consideration only after the basic requirements of safety and liquidity have been met. 1 The Prudent Investor Rule states, in essence, that “in investing . . . property for the benefit of another, a trustee shall exercise the judgment and care, under the circumstances then prevailing, which men of prudence, discretion and intelligence exercise in the management of their own affairs. . .” PAGE
60

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
Delegation of Authority
Authority to manage the investment program is derived from California Government Code Section 53600, et seq.

Management responsibility for the investment program is hereby delegated to the Finance Director who shall establish written procedures for the operation of the investment program consistent with this investment policy and the requirements of applicable laws. The Finance Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of internal staff and any external investment advisors.

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

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

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

The Finance Directorshall utilize those eligible investments instruments as set forth in Government Code Sections 53601 and 53635 while following these guidelines:

1. Safekeeping and Custody. All investments of the city shall have the City of Sanger as the registered owner or shall be kept in custody of the city or the trust department of its designated third party, safekeeping institution. If securities are kept by a safekeeping institution, the city shall have access to buy and sell such securities independently of any broker. While in safekeeping, the city shall have on file from its designated bank, a written statement that the city has a ‘perfected interest’ in all securities held in the trust department.

The trust department shall be required to send the city a monthly statement of what is being kept. The Finance Director shall state in the monthly treasurer’s report that the statement from the trustee has been reviewed and that the securities are being adequately protected or insured against the risk of loss.

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

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

PAGE
61

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
b. Maturities selected shall be provide for stability of income and liquidity. c. Disbursement and payroll dates shall be covered through liquid investments with a daily maturity date.

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

4. Financial Institutions. In selecting financial institutions, the creditworthiness shall be considered, and the Finance Directorshall review the financial history of the institution and utilize only those depositories that are qualified public depositories as established by state law. City funds in excess of the FDIC insured amount shall be invested only in financial institutions sufficiently capitalized to accommodate the city’s cash needs.

Investments shall not knowingly be made in any financial institution that practices or supports directly or indirectly, through its actions, discrimination on the basis of race, religion, color, creed, natural or ethnic origin, age, sex or physical disability.

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

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

7. Scope of Funds. Pursuant to Government Code, Section 53647, the Finance Director shall allocate interest earned to the funds listed in Schedule “A” of this Investment Policy. The funds listed in Schedule “A” may change from time to time because of the addition or deletions to the activities of the city. No fund with an average monthly cash balance of less than $10,000 will receive further interest unless required otherwise by law. All interest not otherwise allocated shall remain in the General Fund.

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

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

PAGE
62

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
U.S. Treasury Securities
United States Treasury notes, bonds, bills or certificates of indebtedness, or those for which the full faith and credit of the United State are pledged for the payment of principal and interest.

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

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

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

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

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

Maximum Maturity N/A
Investment Participation Maximum allowed by LAIF
PAGE
63

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
Local Agency Investment Pool (LAIP)
Shares of beneficial interest issued by a joint powers authority organized pursuant to CA Code (Section 6509.7) that invests in the securities and obligations in compliance with CA Code 53601 (subsection ‘a’ to ‘r’, inclusive) are also authorized. Each share shall represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority. To be eligible under this section, the joint powers authority issuing the shares shall have retained an investment adviser that meets all of the following criteria:
• The adviser is registered or exempt from registration with the Securities and Exchange Commission. • The adviser has not less than five years of experience investing in the securities and obligations authorized in CA Code (subsection ‘a’ to ‘r’, inclusive).
• The adviser has assets under management in excess of five hundred million dollars ($500,000,000).

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

Maximum Maturity 5 years
Investment Participation 30%
Program to Encourage Local Development
To encourage local economic development, local financial institutions will be utilized to provide investment products for a portion of the city’s portfolio. Such products will not necessarily result in maximum earnings for the portfolio. However, the loss of short-term investment yields may be offset by the potential expansion of the tax base. Local financial institutions eligible for participation in this program are defined as any financial institution whose deposits are insured by the Federal Deposit Insurance Corporation (for commercial and savings banks), Savings Association Insurance Fund (for savings and loans associations) and the National Credit Union Share Insurance Fund (for credit unions) and organized and chartered under the laws of the United States or the State of California. Local institutions shall mean any financial institution headquartered in Fresno County or any financial institution with a full-service branch in Fresno County. The institution shall be able to collateralize the city funds in accordance with California Government Code Section 53652.

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

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

PAGE
64

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027
Allocation of Interest
Schedule “A”

1. General Fund

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

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

4. Public Safety Sales Tax Funds

5. Redevelopment Agency Funds

6. Sewer Operations Fund

7. Water Operations Fund

8. Disposal Operation Fund

9. Ambulance Operations Fund

10. Developers Fee Fund

11. Risk Management Fund

12. ISTEA Fund

13. Federal and State Grant Funds
PAGE
65

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Prepared by: Virginia Harmon Approved by: Nathan Olson
REVIEW: City Manager: ______ Finance: __VH___ City Attorney:

TYPE OF ITEM: COUNCIL ACTION: APPROVED DENIED NO ACTION ____ Consent
____ Info Item
X Action Item
Department Report
____ Redevelopment Agency
__X_ Public Hearing
____ Matter Initiated by a Council Member
____ Other
____ Continued to: __________
For the Meeting of: June 18, 2026
Agenda Item No.: F-3

SANGER HOUSING AUTHORITY

REPORT TO THE BOARD OF DIRECTORS
To: Mayor and Council Members
From: Virginia Harmon, Finance Director
Subject: Sanger Housing Authority Operating Budget for Fiscal Year 2026-2027 CONFLICT OF INTEREST:

None known
RECOMMENDATION:

That the Board of Directors adopts Resolution No. 2026-01 approving the Sanger Housing Authority Budget for Fiscal Year 2026-2027.

EXECUTIVE SUMMARY:

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

BACKGROUND:

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

REASON FOR RECOMMENDATION:

Adoption of the Proposed Budget for fiscal year 2026-2027 will authorize the City to administer the budget starting July 1, 2026.

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FISCAL IMPACT:

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

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

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

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RESOLUTION NO. 2026-01

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

APPROVING THE SANGER HOUSING AUTHORITY
BUDGET FOR THE FISCAL YEAR 2026-2027
WHEREAS, in accordance with City Code Section 2.8g; the City Manager submitted for consideration of the Council of the City of Sanger a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2026-2027 including therein the Operating and Capital Improvement Budget of the Sanger Housing Authority; and WHEREAS, a public hearing on said budget was duly scheduled, and held, and all persons were given the opportunity to be heard and their suggestions or objections carefully considered.

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

The Board has reviewed the proposed Operating Budget and Capital Improvement Budget and the funds included therein for the period of July 1, 2026 through June 30, 2027 and hereby find that this budget is a sound plan for the financing required during Fiscal Year 2026-2027 for required operations, services and capital improvements. This budget is hereby adopted.

Sanger Housing Authority
Total Expenditures $ 56,806
Total Revenues $ 18,283
*************************************************
The foregoing Resolution was considered by the Board of Directors of the Sanger Housing Authority at a regularly scheduled meeting of said Board held on the 18th day of June 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
__________________________________
Lina Martinez, City Clerk

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Prepared by: Virginia Harmon Approved by:

REVIEW: City Manager: ____ Finance: _VH___ City Attorney:

SANGER FINANCING AUTHORITY

REPORT TO THE BOARD OF DIRECTORS
To: Mayor and Council Members
From: Virginia Harmon, Finance Director
Subject: Sanger Financing Authority Operating Budget for Fiscal Year 2026-2027 CONFLICT OF INTEREST:

None known.

RECOMMENDATION:

That the Board of Directors adopt Resolution No. 26-01 approving the Sanger Financing Authority Budget for Fiscal Year 2026-2027.

EXECUTIVE SUMMARY:

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

BACKGROUND:

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

REASON FOR RECOMMENDATION:

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Adoption of the Proposed Budget for fiscal year 2026-2027 will authorize the City to administer the budget starting July 1, 2026.

FISCAL IMPACT:

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

ALTERNATIVES:

None.

ACTIONS FOLLOWING APPROVAL:

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

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RESOLUTION NO. 26-01

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

APPROVING THE SANGER FINANCING AUTHORITY
BUDGET FOR THE FISCAL YEAR 2026-2027
WHEREAS, in accordance with City Code Section 2.8g; the City Manager submitted for consideration of the Council of the City of Sanger a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2026-2027 including therein the Operating and Capital Improvement Budget of the Sanger Public Financing Authority and, WHEREAS, a public meeting on said budget was duly scheduled, and held, and all persons were given the opportunity to be heard and their suggestions or objections carefully considered.

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

Sanger Financing Authority
Debt Service
Bond Interest $ 0
Total Budget $50,000
Total Revenues $ 0
***************************************************
The foregoing Resolution was considered by the Board of Directors of the Sanger Public Financing Authority at a regularly scheduled meeting of said Board held on the 18th day of June 2026 approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
__________________________________
Lina Martinez, City Clerk

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Prepared by: Virginia Harmon Approved by:

REVIEW: City Manager: ______ Finance: ___VH__ City Attorney:

CITY OF SANGER AS SUCCESSOR

AGENCY TO THE SANGER

REDEVELOPMENT AGENCY

REPORT TO THE BOARD OF DIRECTORS
To: Chairman and Board Members
From: Virginia Harmon, Finance Director
Subject: Sanger Successor Agency Operating Budget for Fiscal Year 2026-2027 CONFLICT OF INTEREST:

None known
RECOMMENDATION:

That the City of Sanger as Successor Agency to the Sanger Redevelopment Agency adopts Resolution No. 26-01 approving the City of Sanger Successor Agency Budget for Fiscal Year 2026-2027.

EXECUTIVE SUMMARY:

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

BACKGROUND:

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

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

REASON FOR RECOMMENDATION:

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Adoption of the Proposed Budget for Fiscal Year 2026-2027 will authorize the City to administer the budget starting July 1, 2026.

FISCAL IMPACT:

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

ALTERNATIVES:

None
ACTIONS FOLLOWING APPROVAL:

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

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RESOLUTION NO. 26-01

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

REDEVELOPMENT AGENCY, ADOPTING THE OPERATING
BUDGET FOR FISCAL YEAR 2026-2027
WHEREAS, in accordance with City Code Section 2.8g the City Manager submitted for consideration of the City Council of the City of Sanger a proposed City Operating Budget and City Capital Improvement Budget for fiscal year 2026-2027 including therein the Operating Budget of the Successor Agency; and
WHEREAS, a public hearing on said budget was duly scheduled, and held and all persons were given the opportunity to be heard and their suggestions and objections carefully considered; and
WHEREAS, the said Proposed Operating Budget contains estimates of the services, activities and projects comprising the budget, and contains expenditure requirements and the resources available to the Successor Agency; and
WHEREAS, the Successor Agency has taken the necessary public actions per State Law known as AB1X26 to ensure that the Successor Agency receives sufficient revenues to finance said Proposed Budget.

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

The Proposed Operating Budget is hereby approved and adopted as part of the Annual Operating Budget of the Successor Agency to the Sanger Redevelopment Agency for the Fiscal Year 2026- 2027.
******************************
The foregoing Resolution was considered by the City of Sanger as Successor Agency to the Sanger Redevelopment Agency at a regularly scheduled meeting of said Agency held on the 18th day of June 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:
__________________________________
Lina Martinez, City Clerk

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Sanger City CouncilJune 18, 2026

Sanger City Council
June 18, 2026