Sanger City Council
June 18, 2026

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Police

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

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

Accomplishments in FY 2025-2026
• Reinforced a top -down leadership model emphasizing accountability, professionalism, and cultural change.
• Implemented Gracie Survival Tactics (GST) training to improve officer safety and emphasize physical de - escalation techniques.
• Executed a multi -year contract with Axon for body worn cameras, TASER devices, and digital evidence storage.
• Implemented the Flock ALPR system to augment and enhance current city ALPR systems. • Developed and launched a Community Immersion Program for new employees, including exposure to Sanger’s history, culture, sports history, and economic base and engagement with local business and community leaders.
• Reduce reported crimes against persons by 10%.

PAGE
36

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Objectives for FY 2026-2027
• Disrupt illegal gang activity through focused enforcement and investigative efforts consistent with department-wide strategic priorities emphasizing “Reduction of gang violence.”. • Remove illegal guns from the streets consistent with department -wide strategic priorities emphasizing “Removal of illegal firearms from the community.”
• Strengthen school safety through partnerships and coordinated efforts consistent with department-wide strategic priorities emphasizing “School safety through behavioral threat assessment and training.” • Strengthen community trust through continued focus on accountability, professionalism, cultural change, and expanded community engagement and partnerships.

Budget Requests Highlights
• Addition of 1 FTE Police Corporal, .5 FTE Part-time Records Clerk and .5 FTE Part-time Kennel Technician.

Pending Issues and Policy Considerations
Recruiting and retaining qualified personnel remains a significant challenge for the Police Department. The department remains committed to maintaining its established hiring standards to ensure the selection of capable and high-quality candidates. The exi sting Police Cadet program allows the department to help develop future officers from the start; however, cadets must complete academy training before deployment, which extends the time needed to fill operational positions and continues to impact staffing levels.

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

PAGE
37

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Fire & Emergency Services

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

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

Accomplishments in FY 2025-2026
• Selected consultant and began updating the City’s Emergency Operations Plan. • Resumed teaching cardiopulmonary resuscitation (CPR), First Aid for Seniors, and Stop the Bleed classes to the public.
• Replaced the Fire Department’s outdated and obsolete hydraulic rescue extrication equipment with electronic, battery-operated extrication equipment.

PAGE
38

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

• Maintained the current Class 3 fire department survey performed by Insurance Services Office helping to reduce fire insurance costs for residents of Sanger.
• Transitioned from the outdated National Fire Incident Reporting System to the Federally required National Emergency Response Incident System.
• Maintained fleet readiness and normal response operational capabilities. • Sponsored three fire employees to attend Paramedic school, increasing our service level capabilities. • Completed over 5,200 individual training hours including a 240-hour Probationary Firefighter Academy. • Continued to over -perform in ambulance billing revenues with the Intergovernmental Transfer (IGT) Program, the Ground Emergency Medical Transportation (GEMT) program and with in-house ambulance billing.

Objectives for FY 2026-2027
• Complete research and purchase a Type 6 fire engine used for wildland/urban interface fires. • Research and purchase a new cab and chassis for one of the current ambulances. • Finish updating and adopting the City’s Emergency Operations Plan. • Implement an in-vehicle incident command and management system that uses real-time to manage active incidents and shared situational awareness.
• Initiate a community-focused Strategic Plan for the Fire Department to assist in prioritizing Department initiatives and identifying potential funding sources.
• Transition to new City -wide budgeting software and implement scheduling software that will improve payroll processes and timekeeping functions.
• Continue to provide the public with high -quality fire and life safety education, including classes in CPR, the Junior Fire Marshal program, the Fall and Fire Protection for Seniors program, Firefighters in Safety Education Program, Community Emergency Resp onse Team training and school tours and demonstrations.
• Continue to maintain response times within the City to chute times of 90 seconds and enroute times of 6 minutes at least 95% of the time.

Budget Requests Highlights
• Adding staff limited by Public Safety Sales Tax (Measure S) long-term funding and stabilized revenues from IGT and PP-GEMT.
• Various systems (Pyxis, ESO Solutions, Zoll data etc) • Budget for new wildland fire engine and remounting of one ambulance.

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

Contacts
Emergency – 9-1-1
Non-Emergency – 559-875-6568
PAGE
39

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Recreation Division

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

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

Accomplishments in FY 2025-2026
• Held the 29th Annual Blossom Trail Run, which exceeded over 1,300 runners (highest registration to date). • Hosted “Movies in the Park” series at several of the Sanger Parks. • Held a successful Fall Ball and Spring Fling for our area Seniors. • Sold out Senior Cinco de Mayo luncheon for this year. • Expanded aquatic offerings with lap swim and drop-in swim lessons. • Continued to expand the Sanger Youth Council.
• Re-built the horseshoe pits at Community Center Park in cooperation with Public Works PAGE
40

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

• Installed new chlorinators at the Community Pool for a safer more enjoyable swim season • Procured grant funding for a new Splash Pad at JFK Park work completed May 8, 2026. • Reestablished Summer Fun as a Sports Opportunity Camp • Reestablished Sanger Unified end of the year swim parities at the Community Center Pool.

Objectives for FY 2026-2027
• Provide a Spectacular 250-year anniversary on July 3rd and July 4th. • Provide recreation, fitness, and educational programming and special events at the Sanger Senior Center and City Facilities.
• Resume and Expand ‘Open Gym’ sports by providing new activities such as pickleball and horseshoes to the rotation of Basketball, Volleyball, and Futsal.
• Provide special interest classes for adults, which will include but are not limited to Aerobics, Yoga, Zumba, Karate, and Boxing.
• Continue to expand the aquatics program to host lap swim, special interest days, and semi-private classes. • Coordinate the use of the Sanger Community Pool by the School District and by the community (i.e., recreation swim & private pool parties).
• Work with the Boys and Girls Club to expand and create new, exciting, and hip recreational opportunities hosted at the Sanger Community Center and local parks.
• Continue to expand recreation activities through contracted classes and instructors. • Capitalize on working relationships with volunteer groups, the Chamber of Commerce, Sanger Unified School District, and other community members to leverage resources to offer the community the best possible recreational experiences.
• Expand youth league season to eight weeks from the traditional six weeks.

Budget Requests Highlights
• The Recreation Division budget request will continue to look for funding to upgrade and expand ALL Recreation activities such as facilitates and equipment. • CivicPlus Recreation Management Software

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

Contacts
Douglas Bolton – Parks and Recreation Director ([email protected]) Joaquin Zamora – Recreation Supervisor ([email protected])

PAGE
41

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Parks Division

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

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

Accomplishments in FY 2025-2026
• Submitted grant applications for various park projects. • Completed numerous work requests to repair park irrigation and general park maintenance including 92 workorders reported on the citizen online requests from the public. • Graffiti Removal at Park Facilities.
• Weed abatement at City owned properties to reduce fire threats. • Installed drinking fountain/water bottle filling stations at JFK Park and Greenwood Park utilizing grant funding from Cal Recycle.
• Repaired playground slide at Kelly Park.

PAGE
42

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

• Successfully completed the repair of 86 sidewalk offsets throughout the city, including Faller Park, JFK Park, and the Community Center, eliminating trip hazards and ensuring strict compliance with ADA accessibility standards.
• Parks and Recreation Master Plan

Objectives for FY 2026-2027
• Finish the Veterans Memorial at Veterans Park.
• Actively work to keep all public parks/landscape, medians/common areas and other related facilities in outstanding condition; aesthetically and functionally.
• Collaborate with the City Council and community to identify new park locations and recreational opportunities.
• Actively seek grant funding for various park improvements. • Maintain parks for cleanliness and usefulness using public/private partnerships as much as possible. • Develop and implement a maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment.
• Strive to improve condition of public restrooms at all parks. • Coordinate with the Consolidated Irrigation District in the conversion and improvement of its ditches located within the city to become Urban Streams (as defined by the State of California). • Design splash pad for Veterans Park.
• Conduct playground inspections to assess problems with equipment. • Continue to look for ADA development opportunities in our current and new incoming parks. • Create more opportunities for the public to use the parks on a regular basis.

Budget Requests Highlights
• Various professional services for park requirements.

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

Contacts
Douglas Bolton – Parks and Recreation Director ([email protected]) Esperanza Rosales – Public Works Director ([email protected]) PAGE
43

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Facilities Division

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

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

Accomplishments in FY 2025-2026
• Replaced, repaired and expanded the sidewalks and walkways at the Senior Center. • Completed energy -efficient lighting upgrades at key facilities, including City Hall, Community Center, Senior Center, Police Department, Sanger Annex, JFK Park, and the Aquatic Complex. • Established a new citywide HVAC preventative maintenance contract ensuring routine system servicing, reducing emergency repair costs, and extending the lifespan of city infrastructure across all municipal facilities.
• Ensured the operational readiness of the City Pool Complex through facility maintenance, allowing for a timely opening as scheduled, and transitioned to Recreation staff for management during season. • Responded to multiple Citizen Request workorders including 162 Facilities requests workorders.

PAGE
44

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

• Refurbished horseshoe pits at the community center complex. • Procure EV Charging stations to replaced aged units at City Hall Facility. • Removed and installed 1,900 sf of sidewalk at the community center and senior center complex. • Replaced Three (3) aging chemical analyzers at Aquatic Complex.

Objectives for 2026-2027
• Actively work to keep all public buildings and related facilities in outstanding condition; aesthetically and functionally.
• Develop and implement a preventative maintenance schedule that will systematically replace inefficient equipment with more dependable, economical equipment.
• Institute measurable objectives related to cleaning, maintenance, repairs, and other improvements. • Institute cost savings measures to offset facility utility overhead costs. • Seek funding opportunities to replace roofing at Community Center, Pool, and City Yard. • Seek funding for installation of EV charging stations at City Facilities and Parks. • Repair and replace as needed ALL fire alarm and monitoring systems and streamline the repair and monitoring process.

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

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

Contacts
Douglas Bolton – Parks and Recreation Director ([email protected]) Esperanza Rosales – Public Works Director ([email protected])

PAGE
45

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Public Works – Streets Division

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

Description
• Provide safe and efficient streets for residents and workers. • Actively participate in the collective effort with engineering, staff, and the public on capital improvement projects.
• Effectively use available Article 8 Measure C and other state and federal funds. • Overlay/reconstruct residential streets as identified within the adopted Capital Improvement Program. • Maintain and operate the pavement management system program. • Maintain and install traffic signs, lights, and signals. • Repair/replace traffic road striping and other markings. • Actively flush storm water lines.
• Operate and maintain the municipal wastewater/sewer collection system to ensure reliable service and prevent public health hazards. (New)
• Perform proactive sewer main cleaning, line inspections, and emergency response infrastructure repairs. • Repair inlets, outlets, and other storm water collection items. • Maintain streets and adjacent publicly owned improvements using private partnerships as much as possible.
• Actively repair potholes and other minor street issues. • Improve graffiti abatement effectiveness.
• Solicit alternative resources to augment existing staff.

PAGE
46

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Accomplishments in FY 2025-2026
• Continued improvement of the pavement management and GIS systems. • Repaired various potholes and sidewalk tripping hazards as time permitted. • Cleaned up alleys of debris and illegal dumping working closely with Mid Valley Disposal and volunteers. • Performed weed abatement of all City owned lots and basin facilities. • Landscape and Lighting Maintenance for all zones in LLMD Districts. • Completed agreement with Yamabe & Horn for on-call architectural and engineering services to support state and federally funded roadway and transportation projects. DOT Audit finding. • Successfully completed the repair of 86 sidewalk offsets throughout the city, including Faller Park, JFK Park, and the Community Center, eliminating trip hazards and ensuring strict compliance with ADA accessibility standards.
• Obtained and made available sand and sandbags to City residents to support flood control efforts during periods of heavy rainfall.
• Streets crews executed a routine hydro -flushing to remove root intrusion, grease, and debris buildup, significantly reducing the risk of mainline blockages and sanitary sewer overflows (SSOs). • Successfully cleaned and videoed 32,000 linear feet of the sewer collection system, capturing high - accuracy pipe condition data to identify structural defects early and strategically prioritize future localized pipeline repairs.
• Responded to multiple Citizen Request workorders including 92 Street Light Outage or Repair, 56 City Tree concern, 17 Street Drainage, 59 Potholes, 30 Graffiti Abatement, 46 miscellaneous Street Concerns • Responded to over 1,557 Underground Serve Alert (USA) tickets for marking city utilities including water, sewer, and storm.

Objectives for FY 2026-2027
• Continue to utilize available CMAQ federal funding to design, build, and repair sidewalks, alleys and crosswalks throughout the community.
• Continue to aggressively move forward on all federally funded street projects. • Continue the process of implementing a city-wide ADA transition plan. • Continue to provide weed management to City owned properties to reduce fire threats • Update the GIS system to better track City owned infrastructure and provide up to date digital mapping. • Perform a citywide MUTCD retro reflectivity study on all City owned signs. • Maintain Roadway Markings: Implement program to refresh street lines and crosswalks at key locations throughout the City.
• Implement continuous, ongoing storm drain inlet cleaning throughout the City. • Research funding for an alley repair/paving program.
• Maintain an ongoing and responsive program for the repair of potholes citywide. • Continue cleaning and video inspection of older sewer lines to identify and implement required repairs, enhancing the reliability of sewer collection system.
• Conduct assessment of stop signs to identify and rectify obstructions. • Implement a training program for street staff to ensure high-quality road paving practices.

Budget Requests Highlights
• Various professional services: landscaping, engineering, sidewalk repairs etc PAGE
47

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Pending Issues and Policy Considerations
Cal-Trans Corrective Actions to DOT Audit Findings. The City has completed all Corrective Action Findings and is pending state response.

Contacts
Esperanza Rosales – Public Works Director ([email protected]) Eddie Gonzalez – Public Works Manager ([email protected]) Shaffer Fluetsch – Public Works Management Analyst ([email protected])

PAGE
48

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Public Works – Water Division

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

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

Accomplishments in FY 2025-2026
• Assisted in successful inspection of Sanger swimming pool complex. • Completed rehabilitation of Wells 12 and 14, restoring capacity and improving reliability within the City's water system.
• Celebrated the opening of Well 22, marking an important investment in the City's water infrastructure and supporting long-term system reliability and service capacity. • Deactivated the granular activated carbon (GAC) system at Well 9, increasing production capacity by 450- 950 gallons per minute.
• Performed GAC media change-out at Well 7A to maintain PFAS treatment compliance. • Improved Lead and Copper service line inventory through comprehensive field data collection. • Successfully transitioned backflow testing services from HDL (third -party vendor) to the City of Sanger, improving program oversight and operational control.
• Completed state-required Cross-Connection Control program assessment to jumpstart implementation in FY27.

PAGE
49

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

• Investigated and repaired over 100 water system leaks, enhancing system reliability, reducing water loss, and supporting continued delivery of safe and efficient service. • Conducted inventory for missing sizes of clamps.
• Continued to monitor a new DBCP filtration replacement plan for water well sites extending carbon life and resulting in extensive cost savings.
• Continued water conservation program resulting in reduced water consumption. • Repaired and replaced water main valves to provide better control of the water distribution system. • Continue to work with several public and non-profit agencies to provide potable water to the community of Tombstone.

Objectives for FY 2026-2027
• Continue the design and acquisition for at least one more addition al well site in the North Sanger Area (future Well #28).
• Complete construction of Well #19 (Greenwood and North Ave). • Complete the Urban Water Management Plan for state.
• Maintain the new North Sanger groundwater recharge project. • Evaluate and rehabilitate GAC filtration as needed.
• Increase water conservation efforts and education throughout the city. • Work with various grant sources to secure cost -efficient funding to improve water distribution infrastructure.
• Continue the updating of City water maps and GIS integration. • Install additional main line water valves as needed to better isolate the existing system. • Seek funding to paint the water towers to be more aesthetically appealing. • Seek funding for the completion of landscaping and paving of Well Site #9. • Seek funding for the upgrade of well SCADA communications from line -of-site radios to cellular connections.
• Work collectively with engineering and staff to improve and plan for future system capacity and performance.
• Continue Valve Program to achieve full isolation of water distribution system areas. • Make improvements to water division inventory storage. • Removal of Granular Activated Carbon (GAC) at Well Site 14 and 25. • Begin the process to meter all city parks/medians to track consumption and reduce water losses. • Start implementation of state required Cross-Connection Control Program assessment recommendations.

Budget Requests
• Various professional services: Consulting services for Water audits and reports, CCR Annual report consulting, engineering services etc.
• Repairs and maintenance of various wells and valves.
• CID Water purchase.
• Purchase of Utility truck and trailer for mini excavator.

PAGE
50

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Pending Issues and Policy Considerations
• The city continues to implement the water conservation policy allowing for watering only two times per week. The policy will remain in place until water infrastructure projects are completed. • The Sustainable Groundwater Management Act is now in place and the city will need to replenish underground water and consider projects that will allow the city to become compliant

Contacts
Esperanza Rosales – Public Works Director ([email protected]) George Jasso – Water Operations Manager ([email protected]) Shaffer Fluetsch – Public Works Management Analyst ([email protected]) PAGE
51

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Public Works – Sewer (Wastewater) Division

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

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

Accomplishments in FY 2025-2026
• Conducted a Local Limits Study to evaluate and establish appropriate discharge standards for industrial and commercial users.
• Distributed Industrial Waste Surveys to assess discharge characteristics and ensure regulatory compliance.
• Continued implementation of the Industrial Pretreatment Program (IPP), including development of required documentation and procedures.
• Performed routine inspections and sampling of industrial users throughout year to monitor compliance status and protect the wastewater system.

PAGE
52

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

• Initiated FOG (Fats, Oils, and Grease) inspections and identified system hotspots to reduce blockages and improve system performance.
• Purchased a portable autosampler, pH meter, and electrical conductivity (EC) meter for improved field monitoring.
• Acquired a furnace to support laboratory testing needs. • Streets Division coordinated cleaning and videoing of various sewer collection lines within the city. • Full rehabilitation of Primary Clarifier 2 (Industrial), including Mainstay epoxy coating. • Coating of Primary Effluent Pump Station wet wells (1, 2, and 3). • Installation of four new RAS (Return Activated Sludge) pumps. • Cleaning of the roughing filter discharge.
• Installation of 9” diffusers within the Aeration Basin. • Dewatering and internal dome mainstay epoxy coating of the Anaerobic Digester. • Replacement of the centrifuge tank.
• Discing and cross-ripping of emergency ponds to restore percolation capacity for Lincoln/Newmark Ponds 1, 2, and 3.
• System-wide upgrades to PLCs and SCADA (Ignition) for improved monitoring.

Objectives for FY 2026-2027
• Continue working on and Implement the Sewer System Management Plan (SSMP) – WDR requirement. • Continue to monitor and control wastewater public nuisances by utilizing the best available practices and materials.
• Continue to work with the industrial users to identify viable industrial treatment options. • Utilizing new preventive maintenance and worder system, institute measurable objectives related to repairs and other improvements.
• Identify funding sources to fund various capital improvements throughout the wastewater plant. • Design Anoxic zone to reduce levels of nitrates.
• Update City Ordinance to incorporate Industrial Pretreatment Requirements.

Budget Requests Highlights
• Plant chemicals, various lab sampling and supplies.
• Various professional services: Consulting services for WWTF construction plans, Sludge removal, VIS collection system
• Various repairs and maintenance: Telstar, pumps and bypass etc • RC Mower R052 Brush cutter
• Various projects: North/ Greenwood and Academy/ Muscat Lift Stations, SSMH North & Greenwood MH, WWTF Lighting project, Primary Clarifier 1 and 3, Stainless Steel Water Tank Replacement , Domestic Sewer Line Entering Headworks etc
• Annual permit fees
Pending Issues and Policy Considerations
• CV SALTS need to be implemented, and the city will need to create a compliance plan. • The Domestic Wastewater Plant is currently out of compliance, and a new plant will need to be built. The process will take years before completion. In the interim, staff will continue to make emergency repairs and to set processes in place for preventative maintenance.

PAGE
53

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Contacts
Esperanza Rosales – Public Works Director ([email protected]) Silvestre Perez – Plant Manager ([email protected]) Erika Barba – Environmental Compliance Manager ([email protected]) Raymond Martin – Public Works Management Analyst ([email protected]) PAGE
54

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Public Works – Disposal Division

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

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

Accomplishments in FY 2025-2026
• Executed a new agreement with Mid Valley Disposal that includes meeting SB 1383 requirements. • Successfully completed City of Sanger’s first comprehensive Refuse Rate Study in over a decade. Achieved full Prop 218 and SB 1383 state compliance, restructured cost-of-service allocations to reduce residential overhead burdens and successfully protected senior residents with a 0% first-year rate freeze—all while securing 5 year rate structure for fiscal soundness for the City’s Disposal enterprise fund. • Held compost giveaways at City Annual clean up events to meet SB 1383 procurement requirements. • Maintained nearly 100% of all commercial establishments recycling to meet new stringent state standards.
• Operated two free city -wide clean-up events that generated many tons of household and yard waste exceeding past collection events.

PAGE
55

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

• Continued to increase the volume in the free bulky item curbside pickup program with Mid Valley Disposal.
• Continued to grow the senior and veteran discount rate program. • Worked with CalRecycle and Mid Valley Disposal to divert more tonnage from landfills to try and meet the 75% waste diversion from landfills.
• Continued to work with Mid Valley Disposal to collect illegally dumped items from alleys, streets, and vacant lots.
• Held multiple alley and street cleanup events with Mid Valley Disposal and volunteers.

Objectives for FY 2026-2027
• Promote disposal methods that reduce waste to landfills by 75% by using:
o Recycling by all users.
o Green waste in proper containers.
o Education of all users.
• Implement a hazardous household waste collection site in Sanger for residents to drop off items free. • Continue to market commercial recycling programs for business and multi -family dwellings with five or more units to meet the 75% diversion rate of AB 341.
• Explore innovative methods to recycle electronic and hazardous waste. • Continue to remediate and/or abandon existing city landfills in compliance to federal, state, and county requirements.
• Look for innovative methods of waste collection that minimize alley use and alley travel. • Identify sources of customer complaints and actively set policy to reduce or minimize disposal related complaints.
• Continue the implementation of the SB1383 and the collection of organics including food recovery.

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

Contacts
Esperanza Rosales – Public Works Director ([email protected]) Eddie Gonzalez – Public Works Manager ([email protected]) Raymond Martin – Public Works Management Analyst ([email protected]) PAGE
56

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

Budgeting and Finance Policy

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

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

1. Identifying community needs for essential services.

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

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

4. Identifying activities performed in the delivery of program services.

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

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

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

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

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

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

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

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

PAGE
57

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

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

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

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

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

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

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

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

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

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

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

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

PAGE
58

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

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

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

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

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

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

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

PAGE
59

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 und ertaken 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

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 o f 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. Emp loyees 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 Director shall utilize those eligible investments instruments as set forth in Government Code Sections 53601 and 53635 while following these guidelines:

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

The trust department shall be required to send the city a monthly statement of what is being kept. The 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

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 Director shall review the financial history of the institution and utilize only those depositories that are qualified public depositories as established by state law. City funds in excess of the FDIC insured amount shall be invested only in financial institutions sufficiently capitalized to accommodate the city ’s cash needs.

Investments shall not knowingly be made in any financial instituti on 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 Ass ociation 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 statem ent 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 no tify 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

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

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 sha re 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 mu st 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 Ins urance 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 S tates 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

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

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

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

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

PAGE
66

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

PAGE
67

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

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

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

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

PAGE
68

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

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

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

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

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

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

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

PAGE
69

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

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

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

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

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

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

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

PAGE
70

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

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

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

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

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

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

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

Determining what the city’s debt capacity is at any point in time is difficult. It depends on several factors including market conditions, amount of undesignated fund balance in the General Fund, fluctuating cash balances, financial policies, management, and staff experience, new or existing revenues to support additional debt and availability PAGE
71

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

of financial consultants to assist in financial analysis. In the development of this Debt Policy, the goal is to serve as a framework within which the city can evaluate each potential debt issuance. This Debt Policy is not to be so restrictive that it interferes with the city’s legitimate efforts to prudently provide public services and facilities.

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

Moody’s
Investors
Service Inc.

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

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

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

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

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

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

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

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

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

PAGE
72

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

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

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

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

PAGE
73

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

PRESENTATION TO COUNCIL
PAGE
74

1

2

3

4

5

6

7

8

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

CHART OF ACCOUNTS
PAGE
75

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

FUND DEPARTMENT DIVISION OBJECT
101 GENERAL FUND 001 CITY COUNCIL 101 DEFAULT 1### ASSET 102 RESTRICTED RESERVE REQUIREMENT 005 CITY MANAGER 101 CFD 2### LIABILITY 202 MEASURE C EXT-PEDESTRIAN/TRAILS-RURAL 020 ADMINISTRATIVE SERVICES 101 CITY COUNCIL 3### FUND BALANCE (EQUITY) 203 MEASURE C EXT-BICYCLE FACILITIES 030 PARKS & RECREATION 101 FIRE & EMS 4### REVENUE 204 URBAN & MULTIBENEFIT DROUGHT RELIEF GRANT 040 POLICE 101 LOW AND MODERATE 5### EXPENSE: PERSONNEL 205 SAFE STREETS FOR ALL GRANT 050 FIRE & EMS 101 NON-DEPARTMENTAL 6### EXPENSE: OPERATIONS 206 MEASURE C EXT-ADA 060 COMMUNITY DEVELOPMENT 101 PARKS & RECREATION 7### EXPENSE: CAPITAL OUTLAY 207 MEASURE C EXT-STREET 070 PUBLIC WORKS 101 PLANNING 8### EXPENSE: OTHER 208 PUBLIC SAFETY SALES TAX (MEASURE S) 080 ECONOMIC DEVELOPMENT 101 POLICE 9### TRANSFERS 209 MEASURE C: SAFE ROUTES TO SCHOOL GRANT 090 NON-DEPARTMENTAL 101 PUBLIC WORKS 211 GAS TAX FUND 010 CITY CLERK 102 PROP 68
212 LOCAL TDA ART 8 STREETS 015 HUMAN RESOURCES 102 UTILITY BILLING 213 LOCAL TDA ART 3 PED/BIC 102 SLESF
215 MEASURE C - STREET MAINTENANCE 103 CFD
216 MEASURE C EXTENSION-FLEXIBLE 104 COPS HIRING RECOVERY 217 TEA 21/RSTP/CMAQ 201 BUILDING
221 DEVELOPERS FEE FUND 201 INFORMATION SYSTEMS
222 WATER DEVELOPERS FEE FUND 201 STREETS
223 SEWER DEVELOPERS FEE FUND 202 PARKS
224 DISPOSAL DEVELOPERS FEE FUND 203 COMMUNITY SERVICES 228 ASSET FORFEITURE FUND 203 LOW AND MOD
231 STATE WATER RESOURCE: WELL #19 205 SJVAPCD GRANT
241 LANDSCAPE/LIGHTING DIST NO 1 220 MEASURE S - POLICE (GANG) 244 LANDSCAPE/LIGHTING DIST NO 2 301 CITY CLERK/PERSONNEL 251 COMMUN DEV BLOCK GRANT (CDBG) 301 ECONOMIC DEVELOPMENT 252 AREA AGENCY ON AGING GRANT 301 FACILITIES
255 LOCAL PUBLIC SAFETY FUNDS 302 AMBULANCE
256 SUPP LAW ENFRCMNT/AB3229 SLESF 302 DEVELOPERS FEES
261 COMMUNITY FACILITIES DISTRICT 303 DEVELOPERS FEES
271 BULLETPROOF VEST PROGRAM GRANT 304 DEVELOPERS FEES
274 STATE HOMELAND SECURITY GRANT PROG 304 EQUIP MAINT
275 SJVACPD GRANT 305 DEVELOPERS FEES
280 CALOES DISPATCH CENTER 306 DEVELOPERS FEES
284 CLEAN CA LOCAL GRANT PROGRAM 307 DEVELOPERS FEES
285 CAL RECYCLE GRANTS 308 DEVELOPERS FEES
283 CAL HOME/BEGIN PROGRAM 309 DEVELOPERS FEES
296 AMERICAN RESCUE PLAN 311 DEVELOPERS FEES
297 PRIVATE GRANTS FUND 313 DEVELOPERS FEES
298 STATE GRANTS FUND 314 DEVELOPERS FEES
299 FEDERAL GRANTS FUND 315 DEVELOPERS FEES
381 REDEVELOPMENT OBLIGATION RETIREMENT FUND 316 DEVELOPERS FEES 383 SOUTH KINGS GROUNDWATER SUSTAINABILITY A 317 DEVELOPERS FEES 486 SANGER HOUSING AUTHORITY 401 RISK MANAGEMENT/INSURANCE 487 SANGER FINANCING AUTHORITY 401 SJVAPCD GRANT
611 WATER OPERATIONS FUND 401 WATER
621 SEWER OPERATIONS FUND 402 IGT
631 DISPOSAL OPERATIONS FUND 501 RDA - ECONOMIC
712 ADMINISTRATION 501 RISK MANAGEMENT/INSURANCE
721 EQUIPMENT FUEL FUND 501 SEWER
731 RISK MANAGEMENT FUND 601 DISPOSAL
811 CASH DEPOSIT TRUST FUND

FUND - DEPARTMENT - DIVISION - OBJECT
# # # - # # # - # # # - # # # #
PAGE
76

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

OPERATING BUDGET SUMMARY
PAGE
77

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025A

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B LESS FY27B %
BEGINNING FUND BALANCE 17,396,791 16,408,525 16,408,525 17,406,755 998,230 6%

REVENUES
TAXES 12,803,416 12,458,778 12,175,885 13,531,964 1,073,186 8% FEES AND LICENSES 2,763,922 2,247,950 2,211,436 2,461,950 214,000 9% PERMITS 597,859 381,500 661,370 427,000 45,500 11% 1/ TRANSFERS 789,278 600,000 637,553 715,000 115,000 16% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 578,606 581,808 530,126 540,067 (41,741) -8% 2/ MISCELLANEOUS 2,996,040 2,518,715 3,114,004 5,352,413 2,833,698 53% TOTAL REVENUES 20,529,121 18,788,751 19,330,375 23,028,394 4,239,643 18%

EXPENDITURES
PERSONNEL 12,170,528 14,077,950 11,579,065 14,677,930 599,980 4% INDIRECT ALLOCATIONS 1,802,112 1,886,274 1,462,427 1,944,154 57,880 3% MISCELLANEOUS 300 - - - - 0% OPERATIONAL 4,190,612 5,000,579 3,604,021 6,987,303 1,986,724 28% SUPPLIES 335,305 400,325 332,595 434,220 33,895 8% CAPITAL OUTLAY 1,698,746 1,098,550 161,546 910,500 (188,050) -21% DEBT SERVICE 427,625 431,650 431,650 432,450 800 0% 3/ TRANSFERS 892,160 723,315 760,842 875,124 151,809 17% TOTAL EXPENDITURES 21,517,387 23,618,643 18,332,145 26,261,681 2,643,038 10% TOTAL REVENUES LESS EXPENSES (988,266) (4,829,892) 998,230 (3,233,287) UNRESTRICTED FUND BALANCE 16,408,525$ 11,578,633$ 17,406,755$ 14,173,468$ RESTRICTED FUND BALANCE -$ (4,494,382)$ (4,494,382)$ (4,645,988)$ TOTAL ENDING FUND BALANCE 16,408,525$ 7,084,251$ 12,912,373$ 9,527,481$ 1/ Transfers Revenue: Gas Tax fund 211 contribution that covers streets expenses 2/ Miscellaneous revenue : Various reimbursements (IGT Federal Program, POST, ACT etc) 3/ Transfers Expense : Various cost transfers (Administration charges, Utility Discounts contribution to Water enterprise fund etc) 101 - GENERAL FUND

COMPREHENSIVE SUMMARY PER FUND
$11,578,633
$17,406,755
$14,173,468
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
Ending Fund Balance
FY2026

BUDGETED
FY2027
BUDGET
Budgeted Revenue Source 18,788,751 23,028,394
Budgeted Expenditures 23,618,643 26,261,681
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
78

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025A

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B LESS FY27B %
BEGINNING FUND BALANCE 9,392 (0) (0) (0) - 0%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES - - - - - 0% PERMITS - - - - - 0% 1/ TRANSFERS 4,294,032 4,169,421 3,483,276 4,577,415 407,995 9% LOAN REPAYMENT 1,382,577 1,373,931 1,374,090 1,382,268 8,336 1% USE OF MONEY AND PROPERTY - - - - - 0% MISCELLANEOUS - - 6,330 - - 0% TOTAL REVENUES 5,676,609 5,543,352 4,863,696 5,959,683 416,331 7%

EXPENDITURES
PERSONNEL 1,882,971 2,048,620 1,778,289 2,240,162 191,542 9% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 2,249,730 1,864,387 1,607,743 2,212,228 347,841 16% SUPPLIES 15,198 29,600 12,176 31,240 1,640 5% CAPITAL OUTLAY 81,129 3,000 91 4,000 1,000 25% DEBT SERVICE 1,456,973 1,464,871 1,465,396 1,472,053 7,182 0% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 5,686,001 5,410,478 4,863,696 5,959,683 549,205 9% TOTAL REVENUES LESS EXPENSES (9,392) 132,874 - - TOTAL ENDING FUND BALANCE (0)$ 132,874$ (0)$ (0)$ 1/ Transfers Revenue: Cost allocation from other funds and general fund share to 712 712 - ADMINISTRATION

COMPREHENSIVE SUMMARY PER FUND
$132,874
$(0) $(0)
$(20,000)
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
Ending Fund Balance
FY2026

BUDGETED
FY2027
BUDGET
Budgeted Revenue Source 5,543,352 5,959,683
Budgeted Expenditures 5,410,478 5,959,683
5,100,000
5,200,000
5,300,000
5,400,000
5,500,000
5,600,000
5,700,000
5,800,000
5,900,000
6,000,000
6,100,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
79

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025A

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B LESS FY27B %
BEGINNING FUND BALANCE (275,377) (275,377) (275,377) (275,377) - 0%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES - - - - - 0% PERMITS - - - - - 0% 1/ TRANSFERS 8,558 1,700 14,350 1,900 200 11% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY - - - - - 0% MISCELLANEOUS 5,118,365 6,469,640 4,575,919 6,895,727 426,087 6% TOTAL REVENUES 5,126,923 6,471,340 4,590,269 6,897,627 426,287 6%

EXPENDITURES
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 5,126,923 6,471,340 4,590,269 6,897,627 426,287 6% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 5,126,923 6,471,340 4,590,269 6,897,627 426,287 6% TOTAL REVENUES LESS EXPENSES (0) - - - TOTAL ENDING FUND BALANCE (275,377)$ (275,377)$ (275,377)$ (275,377)$ 1/ Transfers Revenue: Risk management allocation from other funds 731 - RISK MANAGEMENT FUND

COMPREHENSIVE SUMMARY PER FUND
$(275,377) $(275,377) $(275,377) $(300,000)
$(250,000)
$(200,000)
$(150,000)
$(100,000)
$(50,000)
$-
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
Ending Fund Balance
FY2026

BUDGETED
FY2027
BUDGET
Budgeted Revenue Source 6,471,340 6,897,627
Budgeted Expenditures 6,471,340 6,897,627
6,200,000
6,300,000
6,400,000
6,500,000
6,600,000
6,700,000
6,800,000
6,900,000
7,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
80

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025A

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B LESS FY27B %
BEGINNING FUND BALANCE 18,850,865 18,684,692 18,684,692 17,870,211 (814,481) -5%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES 4,244,982 4,478,591 3,673,948 4,698,900 220,309 5% PERMITS - - - - - 0% 1/ TRANSFERS 71,316 82,110 78,810 82,110 - 0% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 272,652 184,648 178,273 178,085 (6,563) -4% 2/ MISCELLANEOUS 7,265 - 5,252 - - 0% TOTAL REVENUES 4,596,215 4,745,348 3,936,283 4,959,095 213,747 4%

EXPENDITURES
PERSONNEL 441,187 697,590 629,457 711,407 13,817 2% INDIRECT ALLOCATIONS 534,075 559,018 433,406 576,171 17,153 3% MISCELLANEOUS - 103,000 - - (103,000) 0% OPERATIONAL 3,140,766 3,338,183 2,889,756 3,934,332 596,149 15% SUPPLIES 61,616 89,150 51,979 72,200 (16,950) -23% CAPITAL OUTLAY 344,704 1,301,395 504,718 1,804,330 502,935 28% DEBT SERVICE 240,040 251,198 241,448 249,913 (1,285) -1% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 4,762,388 6,339,534 4,750,764 7,348,353 1,008,819 14% TOTAL REVENUES LESS EXPENSES (166,172) (1,594,186) (814,481) (2,389,258) TOTAL ENDING FUND BALANCE 18,684,692$ 17,090,506$ 17,870,211$ 15,480,953$ 1/ Transfers Revenue: Utility discount contribution from the General fund 101 2/ Miscellaneous revenue : Various one-time revenues and/or refunds 611 - WATER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$17,090,506
$17,870,211
$15,480,953
$14,000,000
$14,500,000
$15,000,000
$15,500,000
$16,000,000
$16,500,000
$17,000,000
$17,500,000
$18,000,000
$18,500,000
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
Ending Fund Balance
FY2026

BUDGETED
FY2027
BUDGET
Budgeted Revenue Source 4,745,348 4,959,095
Budgeted Expenditures 6,339,534 7,348,353
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
81

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025A

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B LESS FY27B %
BEGINNING FUND BALANCE 9,707,332 6,407,282 6,407,282 5,806,767 (600,515) -10%

REVENUES
TAXES - - - - - 0%
FEES AND LICENSES 6,066,868 5,759,140 5,360,099 5,951,500 192,360 3% PERMITS - - - - - 0%
TRANSFERS - - - - - 0%
LOAN REPAYMENT - - - - - 0%
USE OF MONEY AND PROPERTY 247,925 331,845 166,991 166,819 (165,026) -99% 1/ MISCELLANEOUS - - 2,638 - - 0%
TOTAL REVENUES 6,314,793 6,090,985 5,529,727 6,118,319 27,334 0%

EXPENDITURES
PERSONNEL 886,308 1,106,717 769,936 1,280,436 173,719 14% INDIRECT ALLOCATIONS 462,544 484,146 375,358 499,002 14,856 3% MISCELLANEOUS 1,084,014 1,183,858 201,254 1,082,475 (101,383) -9% OPERATIONAL 2,635,610 3,337,853 2,767,100 3,091,506 (246,346) -8% SUPPLIES 16,625 42,000 20,542 103,500 61,500 59% CAPITAL OUTLAY 4,147,921 2,445,709 1,570,399 1,661,500 (784,209) -47% DEBT SERVICE 381,821 435,153 425,653 433,430 (1,722) 0% TRANSFERS - - - - - 0%
TOTAL EXPENDITURES 9,614,844 9,035,436 6,130,242 8,151,850 (883,586) -11% TOTAL REVENUES LESS EXPENSES (3,300,051) (2,944,451) (600,515) (2,033,531) TOTAL ENDING FUND BALANCE 6,407,282$ 3,462,831$ 5,806,767$ 3,773,236$ 1/ Miscellaneous revenue : Various one-time revenues and/or refunds 621 - SEWER OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$3,462,831
$5,806,767
$3,773,236
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
Ending Fund Balance
FY2026

BUDGETED
FY2027
BUDGET
Budgeted Revenue Source 6,090,985 6,118,319
Budgeted Expenditures 9,035,436 8,151,850
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
82

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025A

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B LESS FY27B %
BEGINNING FUND BALANCE 3,029,290 3,205,387 3,205,387 3,562,642 357,255 10%

REVENUES
TAXES - - - - - 0% FEES AND LICENSES 3,345,765 3,833,984 3,225,825 3,971,900 137,916 3% PERMITS - - - - - 0% TRANSFERS - - - - - 0% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 119,577 119,862 91,422 91,326 (28,536) -31% 1/ MISCELLANEOUS 3,235 4,500 601 1,500 (3,000) -200% TOTAL REVENUES 3,468,577 3,958,346 3,317,849 4,064,726 106,380 3%

EXPENDITURES
PERSONNEL - - 1,275 10,000 10,000 100% INDIRECT ALLOCATIONS 350,517 366,887 284,447 378,145 11,258 3% MISCELLANEOUS 151,353 233,100 189,000 239,100 6,000 3% OPERATIONAL 2,738,552 3,386,770 2,452,491 3,748,830 362,060 10% SUPPLIES - - - - - 0% CAPITAL OUTLAY 52,034 33,500 33,380 1,530,000 1,496,500 98% DEBT SERVICE 24 10,000 - - (10,000) 0% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 3,292,480 4,030,257 2,960,593 5,906,075 1,875,818 32% TOTAL REVENUES LESS EXPENSES 176,097 (71,911) 357,255 (1,841,349) TOTAL ENDING FUND BALANCE 3,205,387$ 3,133,476$ 3,562,642$ 1,721,294$ 1/ Miscellaneous revenue : Various one-time revenues and/or refunds 631 - DISPOSAL OPERATIONS FUND

COMPREHENSIVE SUMMARY PER FUND
$3,133,476
$3,562,642
$1,721,294
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
Ending Fund Balance
FY2026

BUDGETED
FY2027
BUDGET
Budgeted Revenue Source 3,958,346 4,064,726
Budgeted Expenditures 4,030,257 5,906,075
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
83

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025A

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B LESS FY27B %
BEGINNING FUND BALANCE 3,598,301 4,365,302 4,365,302 3,051,113 (1,314,189) -43%

REVENUES
TAXES 3,830,725 3,666,476 3,024,267 3,729,023 62,547 2% FEES AND LICENSES - - - - - 0% PERMITS - - - - - 0% TRANSFERS - - - - - 0% LOAN REPAYMENT - - - - - 0% USE OF MONEY AND PROPERTY 123,229 103,170 67,326 67,255 (35,915) -53% MISCELLANEOUS - - - - - 0% TOTAL REVENUES 3,953,954 3,769,646 3,091,592 3,796,278 26,632 1%

EXPENDITURES
PERSONNEL 2,099,212 3,269,280 3,094,793 3,276,302 7,022 0% INDIRECT ALLOCATIONS 228,647 239,325 185,548 246,669 7,343 3% MISCELLANEOUS 14,888 21,000 14,815 26,000 5,000 19% OPERATIONAL 261,458 384,581 226,498 524,139 139,559 27% SUPPLIES 70,273 107,500 72,362 107,500 - 0% CAPITAL OUTLAY 512,474 1,386,853 811,766 1,161,160 (225,693) -19% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% TOTAL EXPENDITURES 3,186,952 5,408,539 4,405,782 5,341,770 (66,769) -1% TOTAL REVENUES LESS EXPENSES 767,002 (1,638,893) (1,314,189) (1,545,492) TOTAL ENDING FUND BALANCE 4,365,302$ 2,726,409$ 3,051,113$ 1,505,621$ 208 - PUBLIC SAFETY SALES TAX (MEASURE S)

COMPREHENSIVE SUMMARY PER FUND
$2,726,409
$3,051,113
$1,505,621
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
Ending Fund Balance
FY2026

BUDGETED
FY2027
BUDGET
Budgeted Revenue Source 3,769,646 3,796,278
Budgeted Expenditures 5,408,539 5,341,770
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Summary
Budgeted Revenue Source Budgeted Expenditures
PAGE
84

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B VS FY27B

EXPENDITURES
CITY COUNCIL 564,694 568,763 521,838 582,338 2% PARKS & RECREATION 738,297 1,063,519 840,340 3,949,025 271% COMMUNITY DEVELOPMENT 1,601,859 2,097,451 1,576,213 2,028,672 -3% POLICE 7,475,588 8,000,265 6,753,086 8,038,580 0% FIRE AND EMERGENCY SERVICES 6,323,196 7,133,563 4,783,390 8,802,270 23% PUBLIC WORKS 3,902,366 4,171,454 3,143,310 1,971,403 -53% NON-DEPARTMENTAL 911,387 583,627 713,967 889,392 52% TOTAL EXPENDITURES 21,517,387$ 23,618,643$ 18,332,145$ 26,261,681$ 11%

GENERAL FUND

EXPENDITURES PER FUNCTION
2%
4%
8%
0%
0%
31%
35%

CITY COUNCIL

NON-DEPARTMENTAL

COMMUNITY DEVELOPMENT

PUBLIC WORKS

PARKS & RECREATION
POLICE

FIRE AND EMERGENCY SERVICES
Total Budgeted Expenditures by Department less CIP
PAGE
85

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET FY26B VS FY27B

EXPENDITURES
CITY MANAGER 517,340 491,377 395,767 408,981 -17% CITY CLERK 236,571 99,691 77,474 161,181 62% FINANCE 3,637,697 3,168,141 3,028,220 3,551,535 12% UTILITY BILLING 273,424 442,010 356,727 612,819 39% HR 1,020,968 1,209,259 1,005,508 1,225,167 1% TOTAL EXPENDITURES 5,686,001$ 5,410,478$ 4,863,696$ 5,959,683$ 10%

GENERAL FUND/ ADMINISTRATION

EXPENDITURES PER FUNCTION
3%
7%
10%
21%
60%

CITY CLERK
CITY

MANAGER

UTILITY

BILLING
HR

FINANCE
Budgeted Expenditures by Department
PAGE
86

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 101
PERSONNEL 95,044 104,230 116,092 105,120 890 1% INDIRECT ALLOCATIONS 130,659 136,761 106,030 140,957 4,196 3% MISCELLANEOUS 300 - - - - 0% OPERATIONAL 248,809 244,662 220,868 252,951 8,289 3% SUPPLIES 737 1,000 37 1,200 200 20% CAPITAL OUTLAY 17,830 - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS 71,316 82,110 78,810 82,110 - 0% EXPENDITURES 564,694 568,763 521,838 582,338 13,576 2% TOTAL EXPENDITURES 564,694$ 568,763$ 521,838$ 582,338$ 13,576$ 2%

CITY COUNCIL

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
18%

INDIRECT

ALLOCATIONS
24%

MISCELLANEOUS
0%

OPERATIONAL
44%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
14%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
87

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 712
PERSONNEL 438,748 453,790 361,311 390,685 (63,105) -14% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 76,358 37,087 34,341 17,696 (19,391) -52% SUPPLIES 2,234 500 115 600 100 20% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 517,340 491,377 395,767 408,981 (82,396) -17% TOTAL EXPENDITURES 517,340$ 491,377$ 395,767$ 408,981$ (82,396)$ -17%

CITY MANAGER

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
96%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
4%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2027B Expenditures by Expense Type

75.0%

80.0%

85.0%

90.0%

95.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
88

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 101
PERSONNEL 530,863 671,030 550,359 1,882,548 1,211,518 181% INDIRECT ALLOCATIONS 138,004 144,449 111,991 185,563 41,114 28% MISCELLANEOUS - - - - - 0% OPERATIONAL 78,053 149,577 142,597 1,117,993 968,416 647% SUPPLIES 35,297 56,885 56,575 127,500 70,615 124% CAPITAL OUTLAY - - - 677,000 677,000 0% DEBT SERVICE - - - - - 0% TRANSFERS (43,919) 41,578 (21,181) (41,578) (83,156) -200% EXPENDITURES 738,297 1,063,519 840,340 3,949,025 2,885,506 271%

SPECIAL FUNDS
PERSONNEL 43,919 41,578 21,181 41,578 - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 3,646 - - - - 0% SUPPLIES 1,386 - - - - 0% CAPITAL OUTLAY 7,805 1,048,650 126,547 920,000 (128,650) -12% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 56,757 1,090,228 147,728 961,578 (128,650) -12% TOTAL EXPENDITURES 795,053$ 2,153,747$ 988,068$ 4,910,603$ 2,756,856$ 128%

PARKS & RECREATION

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
38%

INDIRECT

ALLOCATIONS
4%

MISCELLANEOUS
0%OPERATIONAL
22%

SUPPLIES
3%

CAPITAL OUTLAY
32%

DEBT SERVICE
0%

TRANSFERS
-1%
FY2027B Expenditures by Expense Type
-20.0%

0.0%

20.0%

40.0%

60.0%

80.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
89

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 712
PERSONNEL 167,958 72,900 53,587 68,327 (4,573) -6% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 63,108 21,791 19,352 88,855 67,064 308% SUPPLIES 5,505 5,000 4,535 4,000 (1,000) -20% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 236,571 99,691 77,474 161,181 61,490 62% TOTAL EXPENDITURES 236,571$ 99,691$ 77,474$ 161,181$ 61,490$ 62%

CITY CLERK

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
42%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
55%

SUPPLIES
3%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
0%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
90

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 712 FINANCE
PERSONNEL 668,808 652,680 643,180 729,226 76,546 12% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 1,504,901 1,039,490 914,203 1,339,257 299,766 29% SUPPLIES 5,839 8,100 5,441 7,000 (1,100) -14% CAPITAL OUTLAY 1,176 3,000 - 4,000 1,000 33% DEBT SERVICE 1,456,973 1,464,871 1,465,396 1,472,053 7,182 0% TRANSFERS - - - - - 0% EXPENDITURES 3,637,697 3,168,141 3,028,220 3,551,535 383,394 12% GENERAL FUND -712 UTILITY BILLING
PERSONNEL 220,606 304,290 286,131 475,969 171,679 56% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 52,818 124,720 70,595 122,210 (2,510) -2% SUPPLIES - 13,000 - 14,640 1,640 13% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 273,424 442,010 356,727 612,819 170,809 39% TOTAL EXPENDITURES 4,130,497$ 3,860,151$ 3,384,947$ 4,164,354$ 304,202$ 8%

FINANCE

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
29%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
35%

SUPPLIES
1%

CAPITAL OUTLAY
0%

DEBT SERVICE
35%

TRANSFERS
0%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
91

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 712
PERSONNEL 386,851 564,960 434,080 575,956 10,996 2% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 552,544 641,299 569,251 644,211 2,912 0% SUPPLIES 1,620 3,000 2,085 5,000 2,000 67% CAPITAL OUTLAY 79,954 - 91 - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 1,020,968 1,209,259 1,005,508 1,225,167 15,908 1% GENERAL FUND - 731
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 5,126,923 6,471,340 4,590,269 6,897,627 426,287 7% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 5,126,923 6,471,340 4,590,269 6,897,627 426,287 7% TOTAL EXPENDITURES 6,147,891$ 7,680,599$ 5,595,777$ 8,122,794$ 442,195$ 6% HR

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
7%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%

OPERATIONAL
93%

SUPPLIES
0%

CAPITAL OUTLAY
0%DEBT SERVICE
0%

TRANSFERS
0%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
92

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 101
PERSONNEL 876,830 1,117,090 864,925 1,214,431 97,341 9% INDIRECT ALLOCATIONS 242,340 253,657 196,660 261,441 7,783 3% MISCELLANEOUS - - - - - 0% OPERATIONAL 472,038 571,684 394,556 512,780 (58,904) -10% SUPPLIES 10,652 12,520 4,856 15,520 3,000 24% CAPITAL OUTLAY - 126,500 115,215 24,500 (102,000) -81% DEBT SERVICE - - - - - 0% TRANSFERS - 16,000 - - (16,000) -100% EXPENDITURES 1,601,859 2,097,451 1,576,213 2,028,672 (68,779) -3%

SPECIAL FUNDS
REVENUES - 56,000 294,606 40,000 (16,000) -29% PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL - - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY - 36,000 - 40,000 4,000 11% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES - 36,000 - 40,000 4,000 11%

AGENCY FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS 10,215 10,692 8,290 11,020 328 3% MISCELLANEOUS - - - - - 0% OPERATIONAL 24,474 75,786 34,041 95,786 20,000 26% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 34,689 86,478 42,331 106,806 20,328 24% TOTAL EXPENDITURES 1,636,548$ 2,219,930$ 1,618,543$ 2,175,479$ (44,451)$ -2%

COMMUNITY DEVELOPMENT

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
56%INDIRECT

ALLOCATIONS
12%

MISCELLANEOUS
0%

OPERATIONAL
28%

SUPPLIES
1%

CAPITAL OUTLAY
3%

DEBT SERVICE
0%

TRANSFERS
0%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
93

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 101
PERSONNEL 5,514,030 5,862,760 5,126,273 5,747,225 (115,535) -2% INDIRECT ALLOCATIONS 542,202 567,524 440,001 584,939 17,414 3% MISCELLANEOUS - - - - - 0% OPERATIONAL 1,359,698 1,495,211 1,143,177 1,603,416 108,205 7% SUPPLIES 53,637 54,770 43,635 50,000 (4,770) -9% CAPITAL OUTLAY 6,021 20,000 - 100,000 80,000 400% DEBT SERVICE - - - - - 0% TRANSFERS - - - (47,000) (47,000) 0% EXPENDITURES 7,475,588 8,000,265 6,753,086 8,038,580 38,315 0%

SPECIAL FUNDS
PERSONNEL 1,891,703 2,211,950 2,123,451 2,742,694 530,744 24% INDIRECT ALLOCATIONS 123,975 129,765 100,607 133,747 3,982 3% MISCELLANEOUS 14,888 21,000 14,815 26,000 5,000 24% OPERATIONAL 183,815 278,551 189,196 338,796 60,246 22% SUPPLIES 52,077 95,000 55,115 90,840 (4,160) -4% CAPITAL OUTLAY 504,523 5,713,129 1,006,968 4,697,281 (1,015,849) -18% DEBT SERVICE - - - - - 0% TRANSFERS - 47,000 - 47,000 - 0% EXPENDITURES 2,770,982 8,496,395 3,490,151 8,076,358 (420,038) -5% TOTAL EXPENDITURES 10,246,570$ 16,496,661$ 10,243,237$ 16,114,938$ (381,723)$ -2% POLICE

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
53%

INDIRECT

ALLOCATIONS
4%

MISCELLANEOUS
0%

OPERATIONAL
12%

SUPPLIES
1%

CAPITAL OUTLAY
30%

DEBT SERVICE
0%

TRANSFERS
0%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
94

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 101
PERSONNEL 3,593,420 4,279,680 3,268,552 4,536,863 257,183 6% INDIRECT ALLOCATIONS 486,732 509,463 394,987 525,096 15,633 3% MISCELLANEOUS - - - - - 0% OPERATIONAL 721,602 815,570 527,239 3,106,361 2,290,791 281% SUPPLIES 134,739 187,150 157,159 194,500 7,350 4% CAPITAL OUTLAY 976,244 910,050 3,804 7,000 (903,050) -99% DEBT SERVICE 410,460 431,650 431,650 432,450 800 0% TRANSFERS - - - - - 0% EXPENDITURES 6,323,196 7,133,563 4,783,390 8,802,270 1,668,706 23%

SPECIAL FUNDS
PERSONNEL 1,370,922 2,073,660 1,840,592 1,935,943 (137,717) -7% INDIRECT ALLOCATIONS 104,671 109,560 84,941 112,921 3,361 3% MISCELLANEOUS - - - - - 0% OPERATIONAL 92,540 123,318 53,138 189,195 65,877 53% SUPPLIES 28,764 27,500 29,304 27,500 - 0% CAPITAL OUTLAY 117,242 592,106 273,663 477,900 (114,206) -19% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 1,714,139 2,926,144 2,281,639 2,743,459 (182,685) -6%

AGENCY FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL - - - - - 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY 7,882,306 1,207,764 - - (1,207,764) -100% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 7,882,306 1,207,764 - - (1,207,764) -100% TOTAL EXPENDITURES 15,919,641$ 11,267,471$ 7,065,029$ 11,545,729$ 278,258$ 2%

FIRE AND EMERGENCY SERVICES

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
56%

INDIRECT

ALLOCATIONS
5%

MISCELLANEOUS
0%

OPERATIONAL
29%

SUPPLIES
2%

CAPITAL OUTLAY
4%

DEBT SERVICE
4%

TRANSFERS
0%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
95

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 101
PERSONNEL 1,560,341 2,043,160 1,652,863 1,191,743 (851,417) -42% INDIRECT ALLOCATIONS 262,175 274,419 212,757 246,158 (28,261) -10% MISCELLANEOUS - - - - - 0% OPERATIONAL 1,284,421 1,723,875 1,164,830 386,003 (1,337,873) -78% SUPPLIES 100,244 88,000 70,333 45,500 (42,500) -48% CAPITAL OUTLAY 698,652 42,000 42,527 102,000 60,000 143% DEBT SERVICE - - - - - 0% TRANSFERS (3,466) - - - - 0% EXPENDITURES 3,902,366 4,171,454 3,143,310 1,971,403 (2,200,051) -53%

ENTERPRISE FUNDS
PERSONNEL 1,327,495 1,804,307 1,400,668 2,001,843 197,535 11% INDIRECT ALLOCATIONS 1,347,136 1,410,050 1,093,211 1,453,318 43,267 3% MISCELLANEOUS 1,235,368 1,519,958 390,254 1,321,575 (198,383) -13% OPERATIONAL 8,514,927 10,062,806 8,109,346 10,774,668 711,863 7% SUPPLIES 78,241 131,150 72,522 175,700 44,550 34% CAPITAL OUTLAY 4,544,659 3,780,604 2,108,497 4,995,830 1,215,226 32% DEBT SERVICE 621,885 696,351 667,101 683,344 (13,007) -2% TRANSFERS - - - - - 0% EXPENDITURES 17,669,712 19,405,227 13,841,599 21,406,278 2,001,051 10%

SPECIAL FUNDS
PERSONNEL 168,466 127,450 136,979 105,204 (22,246) -17% INDIRECT ALLOCATIONS 37,692 39,452 30,587 40,663 1,211 3% MISCELLANEOUS - - - - - 0% OPERATIONAL 280,767 134,850 191,108 268,848 133,998 99% SUPPLIES 29,684 20,000 15,330 22,955 2,955 15% CAPITAL OUTLAY 6,950,507 20,609,713 6,830,104 20,643,319 33,606 0% DEBT SERVICE - - - 225,050 225,050 0% TRANSFERS 789,084 600,000 637,553 715,000 115,000 19% EXPENDITURES 8,256,200 21,531,465 7,841,660 22,021,039 489,573 2%

AGENCY FUNDS
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - 1,025,000 - 1,025,000 - 0% OPERATIONAL 2,095,855 2,800,000 44,620 2,937,500 137,500 5% SUPPLIES - - - - - 0% CAPITAL OUTLAY 846,491 - 28,373 451,000 451,000 0% DEBT SERVICE - - - - - 0% TRANSFERS - - - - - 0% EXPENDITURES 2,942,346 3,825,000 72,993 4,413,500 588,500 15% TOTAL EXPENDITURES 32,770,624$ 48,933,146$ 24,899,563$ 49,812,220$ 879,073$ 2%

PUBLIC WORKS

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
7%

INDIRECT

ALLOCATIONS
5%

MISCELLANEOUS
5%

OPERATIONAL
35%

SUPPLIES
1%

CAPITAL OUTLAY
44%

DEBT SERVICE
2%

TRANSFERS
1%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
96

CITY OF SANGER
BUDGET SUMMARY ∙ FISCAL YEAR 2026-2027
NAME FY2025

PROJECTED
FY2026

BUDGETED
FY2026A

PROJECTED
FY2027
BUDGET
FY26B LESS
FY27B %
GENERAL FUND - 101
PERSONNEL - - - - - 0% INDIRECT ALLOCATIONS - - - - - 0% MISCELLANEOUS - - - - - 0% OPERATIONAL 25,993 - 10,754 7,800 7,800 0% SUPPLIES - - - - - 0% CAPITAL OUTLAY - - - - - 0% DEBT SERVICE 17,165 - - - - 0% TRANSFERS 868,230 583,627 703,213 881,592 297,965 51% EXPENDITURES 911,387 583,627 713,967 889,392 305,765 52% TOTAL EXPENDITURES 911,387$ 583,627$ 713,967$ 889,392$ 305,765$ 52%

NON-DEPARTMENTAL

SUMMARY OF EXPENDITURES PER DEPARTMENT

PERSONNEL
0%

INDIRECT

ALLOCATIONS
0%

MISCELLANEOUS
0%OPERATIONAL
1%

SUPPLIES
0%

CAPITAL OUTLAY
0%

DEBT SERVICE
0%

TRANSFERS
99%
FY2027B Expenditures by Expense Type

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
FY2025

PROJECTED
FY2026A

PROJECTED
FY2027
BUDGET
Historical Expenditures by Expense Type

TRANSFERS

DEBT SERVICE

CAPITAL OUTLAY

SUPPLIES

OPERATIONAL

MISCELLANEOUS

INDIRECT ALLOCATIONS

PERSONNEL
PAGE
97

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

OPERATING BUDGET DETAIL
PAGE
98

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

GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND
[101] : GENERAL FUND BEGINNING BALANCE 9,959,505 17,396,791 16,408,525 16,408,525 17,406,755 [101] : GENERAL FUND TOTAL REVENUE 24,720,330 20,529,121 18,788,751 19,330,375 23,028,394 [101] : GENERAL FUND TOTAL EXPENSE 17,283,044 21,517,387 23,618,643 18,332,145 26,261,681 REV. LESS EXP 7,437,286 (988,266) (4,829,892) 998,230 (3,233,287) ENDING FUND BALANCE 17,396,791 16,408,525 11,578,633 17,406,755 14,173,468 RESTRICTED FUND BALANCE - - 4,494,382 - 4,645,988 [101] : GENERAL FUND UNRESTRICTED FUND BALANCE 17,396,791 16,408,525 7,084,251 17,406,755 9,527,481 [101] : GENERAL FUND

REVENUE
[101] PARKS & RECREATION : GENERAL FUND : INFLOW : REVENUES ## 101-030-101-4501 YOUTH SPORTS FEES 20,288 10,855 16,000 11,938 16,000 ## 101-030-101-4505 ADULT SPORTS FEES 26,676 26,342 22,500 21,986 22,500 ## 101-030-101-4510 AQUATICS FEES 32,655 31,478 32,000 29,190 35,000 ## 101-030-101-4535 RENTAL OF COMMUNITY CENTER 26,521 29,388 35,000 30,305 35,000 ## 101-030-101-4540 RENTAL OF PARK FACILITIES 11,665 13,205 12,500 14,220 15,000 ## 101-030-101-4841 CONTRIBUTIONS & SPONSORSHIPS 4,578 10,555 5,000 - 10,000 ## 101-030-101-4869 MISCELLANEOUS REVENUE 5,386 15 - 1,633 - ## 101-030-203-4322 SENIOR DEPOSITS (C1) 332 106 - 36 - ## TOTAL [101] GENERAL FUND : REVENUES 128,102 121,944 123,000 109,308 133,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4210 ANIMAL LICENSE FEES 462 728 500 602 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4212 DANCE PERMITS 15 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4338 POST REIMBURSEMENTS-POLICE 19,268 14,622 15,000 12,284 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4351 SB-90 POLICE STATE REIMBURSE 3,066 19,204 22,000 39,787 25,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4421 POLICE-SPECIAL SERVICES 89,293 38,241 44,000 25,503 40,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4422 POLICE-REPORTS 9,644 10,015 8,500 7,685 8,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4702 COURT FINES-NON TRAFFIC 55,912 51,823 45,000 38,530 45,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4703 DUI COST RECOVERY - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4704 PARKING TICKET FINES 2,536 2,412 2,000 771 2,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4831 STATE FINGERPRINT FEES 6,452 2,795 3,000 4,369 6,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4841 CONTRIBUTIONS & SPONSORSHIPS - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4858 SUSD SRO REIMBURSEMENTS 248,170 248,220 265,000 255,990 265,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4869 MISCELLANEOUS REVENUE 411 954 500 1,525 500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4875 ANIMAL CONTROL SERVICES 2,703 1,159 2,000 1,320 2,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUES101-040-101-4962 INSURANCE REIMBURSEMENTS - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : REVENUES437,932 390,173 407,500 388,365 409,500 [101] POLICE : GENERAL FUND: ACT : INFLOW : REVENUES [101] POLICE : GENERAL FUND: ACT : INFLOW : REVENUES101-040-201-4840 LOCAL AGENCY REVENUE - 196,467 264,190 95,632 288,438 [101] POLICE : GENERAL FUND: ACT : INFLOW : REVENUESTOTAL [101] GENERAL FUND: ACT : REVENUES - 196,467 264,190 95,632 288,438 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4352 FIRE STATE REIMBURSE 45,088 163,379 75,000 34,078 75,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4406 SALE OF MAPS/PLANS/DOCUMENTS 165 210 300 105 300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4431 AMBULANCE -EMERGENCY SERVICES 3,207,260 2,275,938 1,900,000 1,794,982 2,000,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4432 AMBULANCE- GEMT REIMBURSEMENT 80,088 - - 18,243 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4433 AMBULANCE-BAD DEBT RECOVERY 664,265 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4435 COUNTY EMS REIMBURSEMENTS 16,875 16,875 16,875 15,469 16,875 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4450 PLAN CHECK FEE-BLDG & SAFETY 4,895 3,549 2,000 11,596 30,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4451 FIRE PREVENTION FEES 41,501 39,640 20,000 52,707 60,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4801 INTEREST INCOME 394 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4841 CONTRIBUTIONS & SPONSORSHIPS - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4862 MSI FEES OTHER 4,235 3,600 4,000 - 8,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4869 MISCELLANEOUS REVENUE 227,477 19,660 - 10,915 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4959 CPR FIRST AID CLASSES 1,825 - 1,500 975 2,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4968 IGT REIMBURSEMENT (FEDERAL) 1,779,045 2,111,702 1,800,000 2,465,202 4,600,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUES101-050-101-4969 FCC-TRAINING 4,091 5,151 5,000 3,666 5,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : REVENUES6,077,202 4,639,704 3,824,675 4,407,937 6,797,775 The General fund is the City's general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue.

PAGE
99

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
[101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4215 BUILDING PERMITS 487,386 592,506 380,000 659,380 425,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4436 CODE ENFORCEMENT ABATEMENT FEES 4,700 650 1,500 4,550 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4441 ZONING & SUBDIVISION FEES 9,342 32,137 9,000 42,200 15,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4447 MITIGATION/MONITORING FEES 3,280 2,565 1,500 - 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4450 PLAN CHECK FEE-BLDG & SAFETY 293,237 209,610 125,000 146,229 125,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4451 FIRE PREVENTION FEES - 150 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4452 FINAL SITE PLAN INSPECTION - 2,340 1,500 1,560 1,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4453 MINOR DEVIATION FEE 5,940 8,494 4,500 3,136 4,500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4455 SUBDIVISION INSPECTION FEE 14,780 15,750 10,000 18,651 10,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4830 SMIP-STRONG MOTION FEES 78 2,716 - 746 500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4831 SB1473-BUILDING PERMIT FEES - 2,863 - 431 500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUES101-060-101-4869 MISCELLANEOUS REVENUE 706 69,894 - 3,753 - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : INFLOW : REVENUESTOTAL [101] GENERAL FUND: PLANNING DIVISION : REVENUES819,449 939,674 533,000 880,636 585,500 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4329 GRANT REVENUE 6,491 - - - - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4455 ENCROACHMENT PERMIT - - - - 33,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4562 WATER SERVICE/PENALTIES 3,235 3,160 3,100 2,279 3,100 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-101-4869 MISCELLANEOUS REVENUE - 100 - 2,100 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-201-4869 MISCELLANEOUS REVENUE 12,000 2,175 - 5,142 - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-201-4879 TRANSFERS IN - 789,605 600,000 637,553 715,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4810 RENTAL SANGER YOUTH CENTER 43,672 15,655 68,000 64,913 68,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-301-4811 SYC UTILITY REIMB 17,761 33,344 30,000 8,836 30,000 [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUES101-070-901-4329 GRANT REVENUE - 15,038 - - - [101] PUBLIC WORKS : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 83,158 859,077 701,100 720,824 849,100 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4001 PROP TAX - SECURED CURRENT 2,246,257 2,225,893 2,150,000 2,245,928 2,448,100 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4002 PROP TAX - UNSECURED CURRENT 136,135 124,653 130,000 153,802 158,500 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4003 PROP TAX - PRIOR SECURED 400,079 273,332 136,798 235,124 237,500 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4004 PROP TAX - PRIOR UNSECURED 3,276 591 - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4005 PROP TAX - SUPPLEMENTAL SEC 86,201 66,645 50,000 51,088 51,600 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4006 PROP TAX - SUPPLEMENTAL UNSEC 7,868 8,280 8,500 15,458 15,700 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4105 SALES TAX 3,845,312 4,054,260 3,929,480 3,264,319 4,160,564 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4120 TRANSIENT OCCUPANCY TAX 12,981 12,703 12,000 17,182 15,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4130 UTILITY USERS TAX 2,103,597 2,163,657 2,000,000 1,843,864 2,000,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4135 UTILITY USERS TAX - WATER 126,689 149,877 150,000 127,878 150,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4150 FRANCHISE TAX/NATURAL GAS 216,618 85,434 200,000 102,686 100,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4151 FRANCHISE TAX/ELECTRICITY 107,986 206,545 210,000 198,817 200,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4152 FRANCHISE TAX/CABLE TV 90,894 105,065 100,000 87,033 100,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4154 FRANCHISE TAX/FEE DISPOSAL 182,323 141,381 234,000 234,000 240,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4160 BUSINESS LICENSE TAX 155,994 163,525 150,000 139,971 175,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4165 PROPERTY TRANSFER TAX 45,301 53,965 48,000 62,865 80,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4341 MOTOR VEHICLE IN LIEU OF TAX 2,981,088 2,967,609 2,950,000 3,395,871 3,400,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4382 IN LIEU PROPERTY TAX 250,100 - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4403 PHOTOCOPY FEES 38 72 50 47 50 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4407 NSF CHARGE 180 204 150 552 500 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4801 INTEREST INCOME 260,210 501,060 446,308 402,491 402,067 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4810 RENTAL LAND/BUILD/IMPROVEMENTS 28,567 19,299 20,000 18,197 20,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4865 CASH SHORT/OVER (24) (5,008) - (9) - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4869 MISCELLANEOUS REVENUE 16,352 33,094 10,000 73,784 10,000 [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4879 TRANSFERS IN - - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4925 TRANSFER FROM OTHER FUNDS 3,780,800 - - - - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUES101-090-101-4966 W/C REIMBURSEMENTS 89,665 30,275 - 56,726 - [101] NON-DEPARTMENTAL : GENERAL FUND : INFLOW : REVENUESTOTAL [101] GENERAL FUND : REVENUES 17,174,487 13,382,410 12,935,286 12,727,673 13,964,581

EXPENSE
[101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5110 DIRECT LABOR-REGULAR 55,229 18,000 21,000 15,923 18,000 EXPENSE101-001-101-5130 OVERTIME - - - - - # 101-001-101-5140 FLSA & ACTING PAY - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5420 UNIFORM ALLOWANCE - - - - - # 101-001-101-5160 VACATION LEAVE BUY BACK - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5170 OTHER LEAVE BUY BACK - - - - - PAGE
100

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
[101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5210 PERS EXPENSE 2,936 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5219 PERS OBLIGATION BOND - 2,402 2,630 2,630 2,139 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5220 SOCIAL SECURITY 6,111 3,173 1,610 2,788 3,213 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5310 HEALTH INSURANCE 50,971 41,801 46,885 67,609 52,214 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5320 WORKERS COMPENSATION 3,112 5,595 6,235 6,074 5,500 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5340 EMPLOYEE ASSISTANCE PROGRAM 11 74 70 68 54 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5350 FITNESS PROGRAM 13 - 1,800 - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5410 AUTO ALLOWANCE 24,000 24,000 24,000 21,000 24,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITS101-001-101-5411 CELL PHONE ALLOWANCE 360 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND : WAGES AND BENEFITS142,742 95,044 104,230 116,092 105,120 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6110 SUPPLIES 526 737 1,000 37 1,200 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6124 SUPPLIES-OTHER - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6240 SVCS-LEGAL COUNSEL 49,156 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6241 SERVICES-LEGAL LITIGATION 4,386 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6290 SVCS-PROFESSIONAL SERVICES 1,514 164,772 165,500 152,815 126,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6420 PRINTING & BINDING - - - - 24,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6431 GENERAL LIABILITY PREMIUMS 5,340 15,098 16,260 13,834 15,187 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6432 PROPERTY PREMIUMS 2,030 7,608 8,020 6,078 6,260 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6433 APD PROGRAM - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6434 FIDELITY AND SURETY PREMIUMS - 38 40 36 35 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6437 COBRA EXPENSE - - 210 - 183 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6438 UNEMPLOYMENT INSURANCE 89 1,156 1,730 620 828 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6445 DISABILITY INSURANCE 1,119 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6446 LIFE INSURANCE - - 190 - 183 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6448 RISK MGT ADMIN 19 - 220 - 161 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6449 ERMA PERSONNEL INSURANCE 698 2,757 3,040 2,127 2,114 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6521 TELECOMMUNICATIONS REGULAR 5,869 6,053 4,052 4,634 7,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6730 TRAINING/WORKSHOPS/MEETINGS 40,090 35,809 25,076 20,400 50,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6830 MEMBERSHIPS-OTHER 17,831 15,516 20,324 20,324 21,000 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-6940 MISCELLANEOUS-OTHER EXPENSE 627 - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8322 COMPUTER HARDWARE - - - - - [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8440 CHARGES FOR INTERNAL ADMIN 27,525 130,659 136,761 106,030 140,957 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-001-101-8483 UTILITY DISCOUNT CONTRIBUTION - 71,316 82,110 78,810 82,110 [101] CITY COUNCIL : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : OTHER CHARGES 156,821 451,520 464,533 405,746 477,218 [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-6290 SVCS-PROFESSIONAL SERVICES 78,718 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7111 FALLER PARK CONCESSION STAND - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7131 4-WAY LED SOLAR STOP SIGNS - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7141 RRFB LED FLASHING CROSSWALK - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7151 GREENWOOD PARK BASKETBALL COURT - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7171 DOWNTOWN REVITALIZATION 23,399 17,830 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7181 KELLY PARK WALKING PATH - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7191 BOXING RING 1,000 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7130 VETERANS PARK - - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-7201 ACADEMY & 8TH FLASHING BEACONS 40,084 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-8420 SERVICES TO OTHER PROGRAMS - 300 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES101-001-901-9100 TRANSFERS TO OTHER FUNDS 63,607 - - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: ONE TIME PROGRAMS : OTHER CHARGES206,809 18,130 - - - [101] CITY COUNCIL : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : SERVICES AND SUPPLIES [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES101-020-901-6290 SVCS-PROFESSIONAL SERVICES 101,209 - - - - [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES101,209 - - - - [101] FINANCE : GENERAL FUND : OUTFLOW : SERVICES AND SUPPLIES PAGE
101

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
[101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5110 DIRECT LABOR-REGULAR 162,228 146,081 211,380 162,850 337,874 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5120 DIRECT LABOR-PART TIME 247,035 159,046 102,600 128,816 262,148 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5130 OVERTIME 24,686 5,183 10,000 5,556 10,000 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5160 VACATION LEAVE BUY BACK 580 - 7,930 - 7,442 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5170 OTHER LEAVE BUY BACK 3,102 873 1,100 835 7,482 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5210 PERS EXPENSE 12,907 10,764 48,290 13,313 50,696 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5219 PERS OBLIGATION BOND - 17,671 35,180 35,180 40,156 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5220 SOCIAL SECURITY 33,051 23,254 29,380 22,321 34,125 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5310 HEALTH INSURANCE 44,147 78,602 98,296 87,263 124,951 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5320 WORKERS COMPENSATION 26,352 3,357 15,064 14,674 4,400 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM 49 19 20 20 36 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5350 FITNESS PROGRAM 57 46 1,080 - 630 [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5410 AUTO ALLOWANCE 121 - - - - [101] PARKS & RECREATION : GENERAL FUND: RECREATION : OUTFLOW 101-030-101-5411 CELL PHONE ALLOWANCE 216 720 1,440 600 720 ## 101-030-101-6110 SUPPLIES 66 32,637 45,855 45,719 69,000 ## 101-030-101-6124 SUPPLIES-OTHER 62,171 833 - - - ## 101-030-101-6140 EQUIPTMENT (< $5000) - 2,072 - - - ## 101-030-101-6150 EQUIPTMENT (>=$5000) - - - - - ## 101-030-101-6146 MINOR EQUIP-OTHER 3,138 - - - - ## 101-030-101-6290 SVCS-PROFESSIONAL SERVICES 53,887 35,209 112,500 110,649 75,000 ## 101-030-101-6332 FUEL-UNLEADED 772 419 2,100 537 1,000 ## 101-030-101-6415 MISC ADVERTISING - 280 - - - ## 101-030-101-6431 GENERAL LIABILITY PREMIUMS 13,268 3,891 4,050 3,446 10,157 ## 101-030-101-6432 PROPERTY PREMIUMS 4,821 1,961 2,000 1,516 4,186 ## 101-030-101-6433 APD PROGRAM - - - - 1,933 ## 101-030-101-6434 FIDELITY AND SURETY PREMIUMS - 10 10 9 23 ## 101-030-101-6437 COBRA EXPENSE - - 60 - 123 ## 101-030-101-6438 UNEMPLOYMENT INSURANCE 1,070 694 1,040 373 662 ## 101-030-101-6445 DISABILITY INSURANCE 861 1,437 3,680 4,094 - ## 101-030-101-6446 LIFE INSURANCE - - 50 - 123 ## 101-030-101-6448 RISK MGT ADMIN 25 - 60 - 108 ## 101-030-101-6449 ERMA PERSONNEL INSURANCE - 711 760 532 1,414 ## 101-030-101-6453 RENTAL-OTHER - - - - 20,000 ## 101-030-101-6455 LOW/HIGH VEHICLE INSURANCE 1,426 3,477 10 6 1 ## 101-030-101-6510 UTILITY-ELECTRIC/GAS - - - - - ## 101-030-101-6521 TELECOMMUNICATIONS REGULAR 12,288 12,940 8,662 11,289 13,000 ## 101-030-101-6730 TRAINING/WORKSHOPS/MEETINGS 328 377 8,050 3,242 5,000 ## 101-030-101-6740 MILEAGE REIMBURSEMENT - - - - - ## 101-030-101-6920 FEES AND FILINGS 3,693 2,491 - 2,139 1,500 ## 101-030-101-8310 PHOTOCOPY CHARGES 1,605 1,682 1,040 1,133 1,700 ## 101-030-101-8321 COMPUTER SOFTWARE 5,000 159 845 261 21,000 ## 101-030-101-8350 VEHICLE MAINTENANCE CHARGES 240 9,478 1,500 1,113 1,000 ## 101-030-101-8440 CHARGES FOR INTERNAL ADMIN 66,915 138,004 144,449 111,991 148,881 ## TOTAL [101] GENERAL FUND : RECREATION DIVISION786,103 694,376 898,481 769,476 1,256,470 ##
[101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5110 DIRECT LABOR-REGULAR - - - - 275,187 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5130 OVERTIME - - - - 8,000 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5160 VACATION LEAVE BUY BACK - - - - 6,498 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5170 OTHER LEAVE BUY BACK - - - - 866 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5210 PERS EXPENSE - - - - 52,348 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5219 PERS OBLIGATION BOND - - - - 32,706 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5220 SOCIAL SECURITY - - - - 21,615 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5310 HEALTH INSURANCE - - - - 98,775 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5320 WORKERS COMPENSATION - - - - 54,998 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - 108 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5350 FITNESS PROGRAM - - - - 720 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5411 CELL PHONE ALLOWANCE - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-5430 RECLASS OF SALARY EXPENDITURES - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6110 SUPPLIES - - - - 22,000 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6122 SUPPLIES-SHOP AND FIELD - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6130 UNIFORM EXPENSE - - - - 7,680 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6140 EQUIPTMENT (< $5000) - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6150 EQUIPTMENT (>=$5000) - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6141 MINOR EQUIP-SMALL TOOLS - - - - 5,200 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6290 SVCS-PROFESSIONAL SERVICES - - - - 135,920 PAGE
102

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
[101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6332 FUEL-UNLEADED - - - - 5,000 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6431 GENERAL LIABILITY PREMIUMS - - - - 30,138 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6432 PROPERTY PREMIUMS - - - - 12,422 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6433 APD PROGRAM - - - - 8,504 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6434 FIDELITY AND SURETY PREMIUMS - - - - 69 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6437 COBRA EXPENSE - - - - 364 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6438 UNEMPLOYMENT INSURANCE - - - - 828 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6445 DISABILITY INSURANCE - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6446 LIFE INSURANCE - - - - 364 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6448 RISK MGT ADMIN - - - - 320 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6449 ERMA PERSONNEL INSURANCE - - - - 4,196 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6455 LOW/HIGH VEHICLE INSURANCE - - - - 6 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6510 UTILITY-ELECTRIC/GAS - - - - 364,750 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6600 REPAIRS & MAINTENANCE - - - - 70,000 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6620 R&M-EQUIPMENT - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6630 R&M-GROUNDS & LANDSCAPING - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6730 TRAINING/WORKSHOPS/MEETINGS - - - - 3,250 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6740 MILEAGE REIMBURSEMENT - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-7230 MACHINERY & EQUIPMENT - - - - 46,000 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-8350 VEHICLE MAINTENANCE CHARGES - - - - 4,000 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW 101-030-202-8440 CHARGES FOR INTERNAL ADMIN - - - - 36,682 [101] PARKS & RECREATION : GENERAL FUND: PARKS : OUTFLOW TOTAL [101] GENERAL FUND : PARKS DIVISION - - - - 1,309,514 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5110 DIRECT LABOR-REGULAR 41,814 43,876 49,530 24,176 45,604 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5120 DIRECT LABOR-PART TIME - 15,491 17,550 26,994 17,055 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5130 OVERTIME 436 - 400 415 400 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5160 VACATION LEAVE BUY BACK - - 810 92 1,253 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5170 OTHER LEAVE BUY BACK - - - - 1,044 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5210 PERS EXPENSE 3,237 3,453 4,130 1,919 9,697 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5219 PERS OBLIGATION BOND - 6,294 6,200 6,200 5,420 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5220 SOCIAL SECURITY 3,439 4,599 5,140 3,987 4,969 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5310 HEALTH INSURANCE 22,530 10,392 21,951 12,033 1,625 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5320 WORKERS COMPENSATION 2,256 1,119 3,189 3,107 1,100 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5340 EMPLOYEE ASSISTANCE PROGRAM 22 2 10 10 2 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5350 FITNESS PROGRAM 26 23 360 - 90 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-5430 RECLASS OF SALARY (22,010) (43,919) - - - [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-9000 TRANSFERS OUT - - 41,578 (21,181) (41,578) ## 101-030-203-6110 SUPPLIES - 1,826 11,030 10,856 6,500 ## 101-030-203-6124 SUPPLIES-OTHER - - - - - ## 101-030-203-6290 SVCS-PROFESSIONAL SERVICES 3,740 - 1,470 1,470 5,000 [101] PARKS & RECREATION : GENERAL FUND: SENIOR CENTER : OUTFLOW101-030-203-6431 GENERAL LIABILITY PREMIUMS - 310 460 391 585 ## 101-030-203-6432 PROPERTY PREMIUMS - 156 230 174 241 ## 101-030-203-6433 APD PROGRAM - - - - - ## 101-030-203-6434 FIDELITY AND SURETY PREMIUMS - 1 10 9 1 ## 101-030-203-6437 COBRA EXPENSE - - 10 - 7 ## 101-030-203-6438 UNEMPLOYMENT INSURANCE - 231 350 126 166 ## 101-030-203-6445 DISABILITY INSURANCE 430 - - - - ## 101-030-203-6446 LIFE INSURANCE - 7 10 14 7 ## 101-030-203-6448 RISK MGT ADMIN - 4 10 11 6 ## 101-030-203-6449 ERMA PERSONNEL INSURANCE - 57 90 63 81 ## 101-030-205-6290 SVCS-PROFESSIONAL SERVICES 5,129 - - - - ## 101-030-203-8310 PHOTOCOPY CHARGES - - 520 - 500 ## TOTAL [101] GENERAL FUND : SERVICES AND SUPPLIES61,049 43,921 165,038 70,865 59,777 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5110 DIRECT LABOR-REGULAR - - - - 173,257 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5130 OVERTIME - - - - 10,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5160 VACATION LEAVE BUY BACK - - - - 4,722 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5170 OTHER LEAVE BUY BACK - - - - 630 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5210 PERS EXPENSE - - - - 34,735 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5219 PERS OBLIGATION BOND - - - - 20,592 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5220 SOCIAL SECURITY - - - - 13,664 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5310 HEALTH INSURANCE - - - - 70,886 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5320 WORKERS COMPENSATION - - - - 32,999 PAGE
103

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
[101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - 52 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5350 FITNESS PROGRAM - - - - 270 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5411 CELL PHONE ALLOWANCE - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-5430 RECLASS OF SALARY EXPENDITURES - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6110 SUPPLIES - - - - 30,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6122 SUPPLIES-SHOP AND FIELD - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6124 SUPPLIES-OTHER - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6129 PLANT CHEMICALS - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6130 UNIFORM EXPENSE - - - - 3,840 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6290 SVCS-PROFESSIONAL SERVICES - - - - 32,850 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6332 FUEL-UNLEADED - - - - 3,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6431 GENERAL LIABILITY PREMIUMS - - - - 14,615 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6432 PROPERTY PREMIUMS - - - - 6,024 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6433 APD PROGRAM - - - - 7,151 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6434 FIDELITY AND SURETY PREMIUMS - - - - 34 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6437 COBRA EXPENSE - - - - 176 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6438 UNEMPLOYMENT INSURANCE - - - - 497 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6445 DISABILITY INSURANCE - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6446 LIFE INSURANCE - - - - 176 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6448 RISK MGT ADMIN - - - - 155 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6449 ERMA PERSONNEL INSURANCE - - - - 2,035 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6455 LOW/HIGH VEHICLE INSURANCE - - - - 5 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6510 UTILITY-ELECTRIC/GAS - - - - 77,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6521 TELECOMMUNICATIONS REGULAR - - - - 2,500 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6600 REPAIRS & MAINTENANCE - - - - 143,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6610 R&M-BUILDINGS & IMPROVEMENTS - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6620 R&M-EQUIPMENT - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6730 TRAINING/WORKSHOPS/MEETINGS - - - - 2,500 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-6920 FEES AND FILINGS - - - - 2,900 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-7225 FLEET VEHICLE PURCHASES - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-7413 COMMUNITY CENTER POOL REPAIR - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-8350 VEHICLE MAINTENANCE CHARGES - - - - 2,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-301-8440 CHARGES FOR INTERNAL ADMIN - - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOWTOTAL [101] GENERAL FUND : FACILITIES - - - - 692,264 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW [101] PARKS & RECREATION : GENERAL FUND: ONE TIME PROGRAMS : OUTFLOW : CAPITAL OUTLAY [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-901-7130 VETERANS PARK - - - - 400,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-901-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - 131,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-901-7225 FLEET VEHICLE PURCHASES - - - - 100,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW101-030-901-7230 MACHINERY & EQUIPMENT 38,443 - - - - [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOWTOTAL [101] GENERAL FUND: ONE TIME PROGRAMS : CAPITAL OUTLAY38,443 - - - 631,000 [101] PARKS & RECREATION : GENERAL FUND: FACILITIES : OUTFLOW [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5110 DIRECT LABOR-REGULAR 2,482,123 2,689,600 2,850,970 2,273,271 2,794,049 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5120 DIRECT LABOR-PART TIME 3,753 45,570 41,340 29,967 58,847 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5130 OVERTIME 287,922 342,375 260,000 362,674 260,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5160 VACATION LEAVE BUY BACK 16,746 65,517 66,230 36,917 39,570 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5170 OTHER LEAVE BUY BACK 194,459 305,096 134,980 306,428 238,256 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5210 PERS EXPENSE 279,194 299,284 600,370 262,055 629,953 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5219 PERS OBLIGATION BOND - 368,905 356,360 356,360 332,072 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5220 SOCIAL SECURITY 226,345 265,361 221,270 232,293 243,899 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5310 HEALTH INSURANCE 624,963 733,808 885,701 815,169 732,538 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5320 WORKERS COMPENSATION 203,791 192,187 222,189 216,435 182,731 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 698 275 260 254 242 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5350 FITNESS PROGRAM 807 707 12,060 - 3,420 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5411 CELL PHONE ALLOWANCE 4,320 4,260 5,040 3,000 3,600 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5420 UNIFORM ALLOWANCE 44,462 47,750 45,250 53,586 44,750 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-040-101-5430 RECLASS OF SALARY EXPENDITURES - - - - (47,000) [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : WAGES AND BENEFITS4,369,581 5,360,695 5,702,020 4,948,410 5,516,926 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS PAGE
104

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
[101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6110 SUPPLIES 6,638 25,396 54,770 38,916 50,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6111 POSTAGE 5 97 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6115 PUBLICATIONS/SUBSCRIPTIONS - 791 730 775 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6121 SUPPLIES-YOUTH SERVICES 60 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6122 SUPPLIES-SHOP AND FIELD 956 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6123 SUPPLIES-SAFETY 20,339 23,957 - 4,719 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6124 SUPPLIES-OTHER 25,069 4,284 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6125 SUPPLIES-JAIL 18 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6128 SUPPLIES CRIME PREVENTION - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6129 CRIME SCENE MANAGEMENT - 3,244 - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6140 EQUIPTMENT (< $5000) - 2,100 - 179 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6150 EQUIPTMENT (>=$5000) - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6141 MINOR EQUIP-SMALL TOOLS - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6142 MINOR EQUIP-OFFICE - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6146 MINOR EQUIP-OTHER - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6215 ANIMAL CONTROL SERVICES 16,037 16,841 15,000 14,567 18,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6240 SVCS-LEGAL COUNSEL 12,218 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6290 SVCS-PROFESSIONAL SERVICES 174,053 114,237 181,065 68,294 180,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6291 CONTRACT DISPATCH SERVICES 429,743 451,989 450,000 450,140 519,139 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6292 DRUG/ALCOHOL TESTING 32,714 17,621 15,207 14,967 24,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6310 TIRES EXPENSE 12,519 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6332 FUEL-UNLEADED 151,715 123,033 140,694 108,213 160,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6420 PRINTING & BINDING 599 417 1,500 1,500 3,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6431 GENERAL LIABILITY PREMIUMS 112,941 56,409 67,470 57,402 67,668 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6432 PROPERTY PREMIUMS 43,137 28,425 33,290 25,229 27,892 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6433 APD PROGRAM - - - - 48,317 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6434 FIDELITY AND SURETY PREMIUMS - 144 150 135 155 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6437 COBRA EXPENSE - - 870 - 817 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6438 UNEMPLOYMENT INSURANCE 5,261 7,632 11,560 4,146 5,298 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6445 DISABILITY INSURANCE 688 16,886 44,970 50,031 - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6446 LIFE INSURANCE - 1,231 770 1,072 817 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6448 RISK MGT ADMIN 451 800 890 997 717 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6449 ERMA PERSONNEL INSURANCE 15,363 10,302 12,610 8,823 9,420 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6455 LOW/HIGH VEHICLE INSURANCE 27,891 40,872 40 24 36 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6510 UTILITY-ELECTRIC/GAS 29,519 62,312 63,000 37,612 50,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6521 TELECOMMUNICATIONS REGULAR 76,857 111,162 74,411 94,183 115,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6600 REPAIRS & MAINTENANCE - 22,404 25,000 - 25,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6610 R&M-BUILDINGS & IMPROVEMENTS 7,664 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6620 R&M-EQUIPMENT 346 - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6730 TRAINING/WORKSHOPS/MEETINGS 7,127 8,218 12,491 12,219 15,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6750 P.O.S.T. TRAINING 32,139 34,596 34,358 27,847 22,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6830 MEMBERSHIPS-OTHER 712 875 5,000 2,587 5,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8310 PHOTOCOPY CHARGES 5,343 5,469 5,000 3,893 5,500 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8322 COMPUTER HARDWARE - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8350 VEHICLE MAINTENANCE CHARGES 159,716 201,784 195,685 147,242 195,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-040-101-8440 CHARGES FOR INTERNAL ADMIN 576,842 542,202 567,524 440,001 584,939 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : OTHER CHARGES1,984,684 1,935,730 2,014,055 1,615,713 2,133,215 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-040-101-7235 K-9 UNIT - - - - - [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-040-101-7239 PATROL VEHICLES 82,363 3,355 20,000 - 100,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: POLICE/ADMINISTRATION : CAPITAL OUTLAY82,363 3,355 20,000 - 100,000 [101] POLICE : GENERAL FUND: POLICE/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY PAGE
105

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
[101] POLICE : GENERAL FUND: ACT : OUTFLOW : WAGES AND BENEFITS [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5110 DIRECT LABOR-REGULAR 54,988 83,319 93,260 89,218 99,286 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5130 OVERTIME 7,053 19,242 10,000 25,159 10,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5160 VACATION LEAVE BUY BACK 10 - 2,340 - 1,168 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5170 OTHER LEAVE BUY BACK 1,757 3,471 970 4,119 9,496 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5210 PERS EXPENSE 5,488 8,499 13,930 9,134 20,767 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5219 PERS OBLIGATION BOND - 11,121 11,660 11,660 11,800 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5220 SOCIAL SECURITY 4,987 8,209 7,140 8,812 8,526 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5310 HEALTH INSURANCE 13,396 11,631 12,541 20,885 14,462 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5320 WORKERS COMPENSATION 9,093 6,294 7,019 6,837 6,187 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM 27 27 20 20 16 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5350 FITNESS PROGRAM 18 23 360 - 90 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-5420 UNIFORM ALLOWANCE 1,500 1,500 1,500 2,019 1,500 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6110 SUPPLIES - 5,546 3,000 1,103 5,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6332 FUEL-UNLEADED - 4,541 2,000 1,993 3,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6431 GENERAL LIABILITY PREMIUMS - 5,500 5,030 4,279 4,390 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6432 PROPERTY PREMIUMS - 2,772 2,490 1,887 1,810 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6433 APD PROGRAM - - - - - [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6434 FIDELITY AND SURETY PREMIUMS - 14 20 18 10 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6437 COBRA EXPENSE - - 70 - 53 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6438 UNEMPLOYMENT INSURANCE - 231 350 126 166 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6446 LIFE INSURANCE - 120 60 83 53 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6448 RISK MGT ADMIN - 78 70 78 47 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6449 ERMA PERSONNEL INSURANCE - 1,005 940 658 611 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-6290 SVCS-PROFESSIONAL SERVICES - - 89,420 875 90,000 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS101-040-201-7239 PATROL VEHICLES - 2,666 - - - [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: INTERNAL SERV/RECORDS & COMM : SERVICES AND SUPPLIES98,318 175,808 264,190 188,963 288,438 [101] POLICE : GENERAL FUND: INTERNAL SERV/RECORDS & COMM : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5110 DIRECT LABOR-REGULAR 993,135 1,061,398 1,070,120 796,470 1,119,629 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5120 DIRECT LABOR-PART TIME - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5130 OVERTIME 171,239 234,595 160,000 125,012 160,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5140 FLSA & ACTING PAY 7,064 7,662 - 5,857 10,223 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5160 VACATION LEAVE BUY BACK 22,415 8,898 121,210 6,608 3,269 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5170 OTHER LEAVE BUY BACK 19,338 2,025 12,110 (157) 46,168 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5210 PERS EXPENSE 163,164 162,433 259,040 123,012 345,598 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5219 PERS OBLIGATION BOND - 157,286 139,010 139,010 133,068 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5220 SOCIAL SECURITY 89,869 98,748 85,080 70,952 90,841 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5310 HEALTH INSURANCE 274,462 410,637 446,931 370,992 383,107 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5320 WORKERS COMPENSATION 103,602 144,980 158,809 154,696 145,470 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 307 73 60 59 55 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5350 FITNESS PROGRAM 329 308 5,400 - 1,935 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5411 CELL PHONE ALLOWANCE 360 240 180 300 360 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS101-050-101-5420 UNIFORM ALLOWANCE 7,500 7,050 6,300 5,000 6,350 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : WAGES AND BENEFITS1,852,784 2,296,333 2,464,250 1,797,812 2,446,073 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6110 SUPPLIES 6,755 35,934 30,500 28,634 38,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6115 PUBLICATIONS/SUBSCRIPTIONS 726 1,309 5,055 1,137 1,100 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6124 SUPPLIES-OTHER 42,273 848 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6130 UNIFORM EXPENSE 11,315 9,112 28,885 24,599 27,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6140 EQUIPTMENT (< $5000) - 2,805 2,500 1,800 2,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6150 EQUIPTMENT (>=$5000) - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6141 MINOR EQUIP-SMALL TOOLS 2,578 536 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6240 SVCS-LEGAL COUNSEL 3,003 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6241 SERVICES-LEGAL LITIGATION 14,233 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6290 SVCS-PROFESSIONAL SERVICES 159,889 53,420 33,830 33,236 42,665 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6332 FUEL-UNLEADED 24,338 35,294 24,400 25,324 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6351 FCC-TRAINING EXPENSE - - 5,500 4,539 5,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6420 PRINTING & BINDING - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6431 GENERAL LIABILITY PREMIUMS 46,115 14,938 14,750 12,549 15,460 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6432 PROPERTY PREMIUMS 17,509 7,528 7,280 5,517 6,372 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6433 APD PROGRAM - - - - 9,663 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6434 FIDELITY AND SURETY PREMIUMS - 38 40 36 35 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6437 COBRA EXPENSE - - 200 - 187 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6438 UNEMPLOYMENT INSURANCE 2,229 3,527 5,180 1,858 2,318 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6445 DISABILITY INSURANCE 1,291 3,593 9,180 10,213 - PAGE
106

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
[101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6446 LIFE INSURANCE - 326 170 237 187 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6448 RISK MGT ADMIN 146 212 200 224 164 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6449 ERMA PERSONNEL INSURANCE 6,285 2,728 2,760 1,931 2,152 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6455 LOW/HIGH VEHICLE INSURANCE 8,557 8,689 10 6 7 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6521 TELECOMMUNICATIONS REGULAR 33,954 38,296 41,875 29,627 38,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6600 REPAIRS & MAINTENANCE - 18,781 14,000 12,318 11,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6620 R&M-EQUIPMENT 12,599 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6640 R&M-OTHER 8,581 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6730 TRAINING/WORKSHOPS/MEETINGS 4,988 4,428 7,500 4,621 8,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6830 MEMBERSHIPS-OTHER 1,445 3,239 3,070 1,993 3,070 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8130 BAD DEBT EXPENSE (1,608) - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8320 INFORMATION SYSTEMS 5,923 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8321 COMPUTER SOFTWARE - 8,692 7,973 2,980 12,385 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8322 COMPUTER HARDWARE - - 3,450 2,573 5,400 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8350 VEHICLE MAINTENANCE CHARGES 98,025 78,532 120,000 117,223 120,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8440 CHARGES FOR INTERNAL ADMIN 315,353 328,899 344,259 266,904 354,822 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES101-050-101-8310 PHOTOCOPY CHARGES 1,688 1,796 1,330 1,348 1,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : OTHER CHARGES828,190 663,499 713,897 591,425 708,288 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-101-7210 BUILDINGS 1,575 893 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-101-7220 IMPROVEMENTS OTHER THAN BLDGS 3,056 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAY101-050-201-7210 FIRE STATION REMODEL & EXPANSION - 974,258 905,000 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: FIRE & EMS/ADMINISTRATION : OUTFLOW : CAPITAL OUTLAYTOTAL [101] GENERAL FUND: FIRE & EMS/ADMINISTRATION : CAPITAL OUTLAY4,632 975,150 905,000 - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5110 DIRECT LABOR-REGULAR 185,485 177,718 255,640 185,335 393,688 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5120 DIRECT LABOR-PART TIME 18,150 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5130 OVERTIME 91,898 63,784 70,000 69,398 188,106 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5160 VACATION LEAVE BUY BACK 283 351 19,110 1,482 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5170 OTHER LEAVE BUY BACK 914 - 400 176 4,697 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5210 PERS EXPENSE 14,245 13,658 47,260 14,012 69,130 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5219 PERS OBLIGATION BOND - 32,194 31,960 31,960 46,790 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5220 SOCIAL SECURITY 21,428 16,620 19,560 18,929 39,787 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5310 HEALTH INSURANCE 94,798 62,121 137,285 89,241 143,542 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5320 WORKERS COMPENSATION 24,070 58,747 65,455 63,760 76,997 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5340 EMPLOYEE ASSISTANCE PROGRAM 103 104 - - 368 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5350 FITNESS PROGRAM 119 96 2,160 - 720 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-5420 UNIFORM ALLOWANCE 4,041 1,800 1,800 2,700 3,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6130 UNIFORM EXPENSE 1,710 538 - - 6,500 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6290 SVCS-PROFESSIONAL SERVICES - - - - 2,100,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6431 GENERAL LIABILITY PREMIUMS - 21,248 - - 102,761 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6432 PROPERTY PREMIUMS - 10,707 - - 42,356 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6433 APD PROGRAM - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6434 FIDELITY AND SURETY PREMIUMS - 54 - - 236 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6437 COBRA EXPENSE - - - - 1,240 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6438 UNEMPLOYMENT INSURANCE - 1,388 2,070 742 1,325 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6446 LIFE INSURANCE - 464 - - 1,240 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6448 RISK MGT ADMIN - 301 - - 1,089 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-6449 ERMA PERSONNEL INSURANCE - 3,880 - - 14,306 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-7210 BUILDINGS 2,021 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8200 ADMIN FEES - 3,000 3,000 3,000 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8210 BOND PRINCIPAL PAYMENT 145,000 139,012 155,000 155,000 165,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8211 BOND INTEREST EXPENSE 285,450 268,448 273,650 273,650 267,450 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-402-8440 CHARGES FOR INTERNAL ADMIN - 59,772 62,564 48,505 64,483 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OTHER CHARGES889,715 936,005 1,146,914 957,892 3,735,412 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: IGT - EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS PAGE
107

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
[101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5110 DIRECT LABOR-REGULAR 436,535 396,850 518,210 457,977 540,727 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5120 DIRECT LABOR-PART TIME 36,919 29,341 36,000 16,826 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5130 OVERTIME 44,018 61,579 45,000 78,412 45,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5140 FLSA & ACTING PAY 2,849 1,981 - 2,766 3,205 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5160 VACATION LEAVE BUY BACK 4,561 2,925 46,300 4,285 6,145 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5170 OTHER LEAVE BUY BACK 1,858 1,096 5,730 - 18,672 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5210 PERS EXPENSE 66,543 63,758 134,430 74,828 154,752 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5219 PERS OBLIGATION BOND - 66,635 64,780 64,780 64,265 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5220 SOCIAL SECURITY 39,178 37,700 42,400 42,854 44,445 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5310 HEALTH INSURANCE 132,678 152,913 201,469 183,697 190,655 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5320 WORKERS COMPENSATION 42,345 53,082 65,841 64,136 51,423 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5340 EMPLOYEE ASSISTANCE PROGRAM 147 76 140 137 110 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5350 FITNESS PROGRAM 170 117 2,520 - 1,305 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5411 CELL PHONE ALLOWANCE 360 240 180 300 360 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS101-050-302-5420 UNIFORM ALLOWANCE 2,500 1,600 1,800 2,750 2,300 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : WAGES AND BENEFITS810,661 869,895 1,164,800 993,747 1,123,365 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : WAGES AND BENEFITS [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6110 SUPPLIES 862 96,848 156,650 128,389 156,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6111 POSTAGE - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6124 SUPPLIES-OTHER 80,548 1,109 - 136 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6130 UNIFORM EXPENSE 1,565 2,095 5,200 3,523 9,800 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6290 SVCS-PROFESSIONAL SERVICES 241,829 231,023 236,001 46,399 385,235 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6332 FUEL-UNLEADED 50,413 32,156 40,000 25,345 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6420 PRINTING & BINDING - 1,318 - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6431 GENERAL LIABILITY PREMIUMS 32,847 15,673 34,320 29,198 30,667 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6432 PROPERTY PREMIUMS 12,687 7,898 16,930 12,831 12,640 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6433 APD PROGRAM - - - - 4,832 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6434 FIDELITY AND SURETY PREMIUMS - 40 80 72 70 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6437 COBRA EXPENSE - - 450 - 370 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6438 UNEMPLOYMENT INSURANCE 1,516 1,561 2,420 868 1,159 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6445 DISABILITY INSURANCE 861 1,796 4,590 5,107 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6446 LIFE INSURANCE - 342 390 543 370 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6448 RISK MGT ADMIN 57 222 460 516 325 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6449 ERMA PERSONNEL INSURANCE 4,512 2,862 6,420 4,492 4,269 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6455 LOW/HIGH VEHICLE INSURANCE 2,219 4,354 10 6 4 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6521 TELECOMMUNICATIONS REGULAR - - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6600 REPAIR & MAINTENANCE - 921 59,000 53,533 5,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6640 R&M-OTHER 609 - - - - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-6730 TRAINING/WORKSHOPS/MEETINGS 3,804 3,646 6,000 4,445 15,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8320 INFORMATION SYSTEMS 9,117 8,542 - 1,795 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8321 COMPUTER SOFTWARE - - 9,541 2,590 - [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8322 COMPUTER HARDWARE 39 1,093 1,600 1,231 1,600 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8350 VEHICLE MAINTENANCE CHARGES 87,342 70,752 56,000 41,917 56,000 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES101-050-302-8440 CHARGES FOR INTERNAL ADMIN 143,558 98,061 102,641 79,578 105,791 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: EMERGENCY SERV/AMBULANCE : OTHER CHARGES674,384 582,314 738,703 442,515 789,132 [101] FIRE AND EMERGENCY SERVICES : GENERAL FUND: EMERGENCY SERV/AMBULANCE : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5110 DIRECT LABOR-REGULAR 123,032 207,273 222,970 114,549 227,264 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5120 DIRECT LABOR-PART TIME 1,175 300 9,600 375 26,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5160 VACATION LEAVE BUY BACK 1,613 18,489 6,380 10,093 6,375 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5170 OTHER LEAVE BUY BACK - - - - 6,744 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5210 PERS EXPENSE 9,449 16,138 42,300 9,082 30,004 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5219 PERS OBLIGATION BOND - 28,532 27,870 27,870 27,010 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5220 SOCIAL SECURITY 9,722 17,554 17,800 9,542 20,726 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5310 HEALTH INSURANCE 32,077 27,446 53,516 34,221 51,833 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5320 WORKERS COMPENSATION 6,753 2,238 3,554 3,462 2,200 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5340 EMPLOYEE ASSISTANCE PROGRAM 34 44 40 39 32 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5350 FITNESS PROGRAM 39 46 720 - 180 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-101-5411 CELL PHONE ALLOWANCE - - 720 360 1,440 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: PLANNING DIVISION : WAGES AND BENEFITS183,895 318,060 385,470 209,592 400,407 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS PAGE
108

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
[101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6110 SUPPLIES 1,679 4,154 2,900 283 2,900 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6111 POSTAGE - - 500 - 500 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6115 PUBLICATIONS/SUBSCRIPTIONS - 783 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6140 EQUIPTMENT (< $5000) - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6150 EQUIPTMENT (>=$5000) - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6146 MINOR EQUIP-OTHER 269 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6240 SVCS-LEGAL COUNSEL 51,871 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6290 SVCS-PROFESSIONAL SERVICES 137,172 52,425 100,000 99,522 100,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6410 LEGAL ADVERTISING 29,788 15,333 45,000 11,082 45,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6431 GENERAL LIABILITY PREMIUMS 12,136 8,980 9,920 8,440 8,824 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6432 PROPERTY PREMIUMS 4,567 4,525 4,890 3,706 3,637 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6433 APD PROGRAM - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6434 FIDELITY AND SURETY PREMIUMS - 23 30 27 20 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6437 COBRA EXPENSE - - 130 - 107 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6438 UNEMPLOYMENT INSURANCE 178 463 690 247 331 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6445 DISABILITY INSURANCE 1,377 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6446 LIFE INSURANCE - 196 120 167 107 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6448 RISK MGT ADMIN 13 127 140 157 94 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6449 ERMA PERSONNEL INSURANCE 1,612 1,640 1,860 1,301 1,228 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6521 TELECOMMUNICATIONS REGULAR 5,718 5,813 3,891 4,906 6,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6730 TRAINING/WORKSHOPS/MEETINGS 2,316 2,755 12,800 4,291 10,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6830 MEMBERSHIPS-OTHER - - 525 - 1,775 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6920 FEES AND FILINGS - 76 11,000 9,380 11,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-6940 MISCELLANEOUS-OTHER EXPENSE 5,410 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8310 PHOTOCOPY CHARGES 1,475 1,559 180 1,224 1,600 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8321 COMPUTER SOFTWARE - - 300 - 2,100 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8322 COMPUTER HARDWARE - - 3,000 - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-101-8440 CHARGES FOR INTERNAL ADMIN 40,339 127,823 133,793 103,729 137,898 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [101] GENERAL FUND: PLANNING DIVISION : OTHER CHARGES295,920 226,674 331,669 248,463 333,120 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5110 DIRECT LABOR-REGULAR 115,385 278,976 258,740 234,657 279,761 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5120 DIRECT LABOR-PART TIME 46,033 32,626 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5130 OVERTIME - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5160 VACATION LEAVE BUY BACK 1,613 187 3,330 - 7,686 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: PLANNING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5170 OTHER LEAVE BUY BACK - - 1,890 - 7,070 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5210 PERS EXPENSE 8,801 20,440 21,330 18,679 41,140 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5219 PERS OBLIGATION BOND - 45,706 32,350 32,350 33,250 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5220 SOCIAL SECURITY 12,821 24,229 19,800 18,174 22,841 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5310 HEALTH INSURANCE 43,370 81,703 80,503 84,277 83,377 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5320 WORKERS COMPENSATION 10,232 74,749 42,897 41,786 37,839 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5340 EMPLOYEE ASSISTANCE PROGRAM 45 59 60 59 40 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5350 FITNESS PROGRAM 52 95 1,440 - 630 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS101-060-201-5411 CELL PHONE ALLOWANCE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITSTOTAL [101] GENERAL FUND: BUILDING DIVISION : WAGES AND BENEFITS238,350 558,769 462,340 429,981 513,633 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : WAGES AND BENEFITS [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6110 SUPPLIES 1,191 6,498 5,620 3,826 8,620 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6111 POSTAGE - - 1,300 14 1,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6130 UNIFORM EXPENSE - 2,097 2,400 1,061 2,400 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6142 MINOR EQUIP-OFFICE - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6146 MINOR EQUIP-OTHER 216 119 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6240 SVCS-LEGAL COUNSEL 3,816 - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6290 SVCS-PROFESSIONAL SERVICES 591,403 263,412 205,000 138,103 165,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6332 FUEL-UNLEADED 396 1,060 2,000 1,327 2,000 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6410 LEGAL ADVERTISING - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6431 GENERAL LIABILITY PREMIUMS 8,738 12,100 14,720 12,523 11,044 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6432 PROPERTY PREMIUMS 3,299 6,097 7,260 5,502 4,552 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6433 APD PROGRAM - - - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6434 FIDELITY AND SURETY PREMIUMS - 31 40 36 25 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6437 COBRA EXPENSE - - 190 - 133 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6438 UNEMPLOYMENT INSURANCE 892 1,388 1,380 495 662 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6445 DISABILITY INSURANCE 1,377 719 - - - [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6446 LIFE INSURANCE - 264 170 237 133 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6448 RISK MGT ADMIN 51 172 200 224 117 [101] COMMUNITY DEVELOPMENT : GENERAL FUND: BUILDING DIVISION : OUTFLOW : SERVICES AND SUPPLIES101-060-201-6449 ERMA PERSONNEL INSURANCE 1,236 2,210 2,750 1,924 1,537 PAGE
109