Agenda, regular meeting — Sanger City Council, June 18, 2026 (part 4 of 5)

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

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

REVENUE
[216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE : INFLOW : REVENUES [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4127 SALES TAX/FLEXIBLE FUNDING 400,839 331,274 402,000 409,157 418,742 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4801 INTEREST INCOME 14,127 31,132 27,699 17,522 17,504 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES216-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE : REVENUES414,966 362,406 429,699 426,680 436,246 [215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES

EXPENSE
[215] PUBLIC WORKS : MEASURE C - STREET MAINTENANCE : INFLOW : REVENUES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-6290 SVCS-PROFESSIONAL SERVICES 40,536 34,307 50,000 38,611 50,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7505 MS4 PERMITTING 13,240 10,920 25,000 11,248 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7542 8TH ST RECON - L ST TO FALLER AVE - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7550 HILL RECON - CHRUCH TO WEST 429,819 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7551 7TH - LYON TO HAWLEY & JENSEN TO WEBSTER 1,415 - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7552 4TH STREET - GREENWOOD TO WEST - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7624 20/21 PAVEMENT CONDITION SURVEYS - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7625 SANGER UTILITY PLAN UPDATES - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7626 STANDARD PLAN UPDATES 13,124 5,771 35,000 6,711 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7627 GIS UPDATES (NOT CIP) 12,378 2,640 25,000 8,070 25,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7629 CALIFORNIA AVE ALIGNMENT STUDY - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7633 2025 STREET SEALING PROJECT - 7,036 32,000 2,145 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7634 ROTARY & CHAVEZ BASIN SORM DRAIN IMPROVE - - 150,000 - 150,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7636 10TH ST- BETHEL TO POST; MAGNOLIA CT - 10,255 540,000 392,173 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE - 25,014 285,000 25,185 875,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT- - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - - - - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7654 VINE STREET - LYON TO BREHLER AVE - - 25,000 13,073 - [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-7655 PLSS MONUMENTATION - - - - 15,000 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES216-070-101-8440 CHARGES FOR INTERNAL ADMIN - 8,489 8,885 6,889 9,158 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIESTOTAL [216] MEASURE C EXTENSION-FLEXIBLE: CIP : CAPITAL OUTLAY510,512 104,432 1,175,885 504,105 1,174,158 [216] PUBLIC WORKS : MEASURE C EXTENSION-FLEXIBLE: CIP : OUTFLOW : SERVICES AND SUPPLIES [217] : TEA 21/RSTP/CMAQ
BEGINNING BALANCE (378,891) (373,448) (583,848) (583,848) (1,876,509) TOTAL REVENUE 146,983 921,310 3,381,875 192,681 5,592,000 TOTAL EXPENSE 141,539 1,131,711 2,506,875 1,485,342 5,592,000 REV. LESS EXP 5,443 (210,400) 875,000 (1,292,661) - ENDING FUND BALANCE (373,448) (583,848) 291,152 (1,876,509) (1,876,509)

REVENUE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4925 TRANSFER FROM OTHER FUNDS - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4309 OTHER FEDERAL GRANTS 146,983 921,310 3,381,875 192,681 5,592,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4801 INTEREST INCOME - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES217-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUESTOTAL [217] TEA 21/RSTP/CMAQ : REVENUES 146,983 921,310 3,381,875 192,681 5,592,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7249 NORTH AVE RECON - ACADEMY TO FALLER - - - - - This fund is used for any transportation project needed (i.e. transit, pothole, repair and maintenance of existing alleys). Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Fresno County for twenty years in 2006.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7435 GREENWOOD AVE RECONST - JENSEN TO CANAL - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7437 CMAQ REGIONAL BID SIDEWALK PROJECT - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7441 O ST RECON - 10TH TO NORTH - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE2,196 2,704 250,000 15,480 615,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7512 BRIDGE PREVENTATIVE MAINTENANCE PROJECT - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7527 CMAQ SIDEWALK GAP CLOSURE PROJECT - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7629 BETHEL AVENUE - CITY LIMITS TO JENNI AVE 54,415 1,000,000 125,000 13,818 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7630 ALMOND AVENUE - BETHEL TO GREENWOOD 9,915 35,000 633,875 866,400 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 33,359 61,687 415,000 145,522 441,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7632 BETHEL AND ALMOND TRAFFIC SIGNAL 34,969 27,500 235,000 123,076 - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED 6,685 4,820 245,000 16,964 205,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET- - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES - - 167,000 20,039 148,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS - - 144,000 48,440 320,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE - - 88,000 84,652 915,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT- - 76,000 52,054 956,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT - - 128,000 98,899 872,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET- - - - 57,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7657 JENSEN AVENUE - BETHEL AVE TO FOWLER SWITCH CANAL- - - - 59,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN - - - - - [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7708 5TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS- - - - 450,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7709 7TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS- - - - 450,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY217-070-101-7718 ACADEMY AVE REHAB - 4TH STREET TO CALIFORNIA AVE - - - - 104,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAYTOTAL [217] TEA 21/RSTP/CMAQ : CAPITAL OUTLAY141,539 1,131,711 2,506,875 1,485,342 5,592,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [219] : AFFORDABLE HOUSING AND SUSTAINABLE COMMUNITIES (AHSC) GRANT

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

ENDING FUND BALANCE - - - - -

REVENUE
[219] COMMUNITY DEVT : AHSC : INFLOW : REVENUES
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES219-060-101-4239 GRANT REVENUE - - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUESTOTAL [219] AFFORDABLE HOUSING AND SUSTAINABLE COMMUNITIES (AHSC) GRANT : REVENUES- - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES

EXPENSE
[217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : INFLOW : REVENUES [219] COMMUNITY DEVT : AHSC : OUTFLOW : CAPITAL OUTLAY [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY219-060-101-7640 7TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS- - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAYTOTAL [219] AFFORDABLE HOUSING AND SUSTAINABLE COMMUNITIES (AHSC) GRANT : CAPITAL OUTLAY- - - - 900,000 [217] PUBLIC WORKS : TEA 21/RSTP/CMAQ : OUTFLOW : CAPITAL OUTLAY [221] : DEVELOPERS FEE FUND
BEGINNING BALANCE 4,036,669 4,414,370 6,042,933 6,042,933 6,764,959 TOTAL REVENUE 377,701 1,903,563 163,160 722,026 684,479 TOTAL EXPENSE - 275,000 - - - REV. LESS EXP 377,701 1,628,563 163,160 722,026 684,479 ENDING FUND BALANCE 4,414,370 6,042,933 6,206,093 6,764,959 7,449,437

REVENUE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4469 STORM WATER AREA 1 - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4470 STORM WATER AREA 2 102,735 551,504 - 60,449 50,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4471 PARKS & RECREATION A1 7,193 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4472 PARKS & RECREATION A2 - 4,980 - 2,157 2,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4473 PARKS & RECREATION A3 49,985 227,154 - 19,253 20,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4474 PARKS & RECREATION A4 2,490 128,724 - 1,594 - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4476 TRAFFIC 55,295 286,416 - 115,193 113,000 This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4485 PUBLIC SAFETY-POLICE 27,287 232,949 - 173,256 165,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4486 PUBLIC SAFETY-FIRE A1 41,646 277,504 - 189,843 180,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4487 GROUND WATER RECHARGE DIF 5,621 17,338 - 35,671 30,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4801 INTEREST INCOME 85,449 176,994 163,160 124,610 124,479 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES221-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [221] DEVELOPERS FEE FUND : REVENUES 377,701 1,903,563 163,160 722,026 684,479 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-304-7519 BETHEL SIDEWALK/BIKE LANES-NORTH-ANNADLE - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-313-7352 PUBLIC SAFETY-POLICE DEPT SECURITY FENCE - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY221-070-311-7293 SOMERSET PARK - IMPACT FEES - 275,000 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAYTOTAL [221] DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : CAPITAL OUTLAY- 275,000 - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [222] : WATER DEVELOPERS FEE FUND
## BEGINNING BALANCE 350,385 395,329 1,687,568 1,687,568 1,841,165 TOTAL REVENUE 44,944 1,292,239 53,100 153,596 147,895 TOTAL EXPENSE - - 350,000 - - REV. LESS EXP 44,944 1,292,239 (296,900) 153,596 147,895 ENDING FUND BALANCE 395,329 1,687,568 1,390,668 1,841,165 1,989,060

REVENUE
[222] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES222-070-317-4823 WATER MAJOR FACILITIES FEE 44,944 1,292,239 53,100 150,699 145,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES222-070-317-4801 INTEREST INCOME - - - 2,898 2,895 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES222-070-317-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [222] DEVELOPERS FEE FUND : REVENUES 44,944 1,292,239 53,100 153,596 147,895 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES

EXPENSE
[221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [222] PUBLIC WORKS : WATER DEVELOPERS FEE FUND: OUTFLOW : CAPITAL OUTLAY [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY222-070-317-7220 IMPROVEMENTS OTHER THAN BLDGS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY222-070-317-7625 WELL 16 - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY222-070-317-7202 WELL 28 - - 350,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAYTOTAL [222] PUBLIC WORKS : WATER DEVELOPERS FEE FUND : CAPITAL OUTLAY- - 350,000 - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [223] : SEWER DEVELOPERS FEE FUND
## BEGINNING BALANCE 2,462,100 2,489,954 2,891,344 2,891,344 3,666,431 TOTAL REVENUE 27,853 401,390 29,000 775,088 49,668

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

REVENUE
[223] PUBLIC WORKS : SEWER DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-305-4824 SEWER FACILITES IMPACT FEES-AREA1 15,214 401,390 4,000 12,451 10,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-305-4801 INTEREST INCOME - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-305-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-306-4825 SEWER FACILITIES IMPACT FEES-AREA 2 12,639 - 25,000 747,953 25,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-306-4801 INTEREST INCOME - - - 14,684 14,668 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES223-070-306-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [223] DEVELOPERS FEE FUND : REVENUES 27,853 401,390 29,000 775,088 49,668 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on water infrastructure.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[224] : DISPOSAL DEVELOPERS FEE FUND
## BEGINNING BALANCE 502,055 517,128 595,338 595,338 656,603 TOTAL REVENUE 15,072 78,210 20,000 61,265 51,157

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

REVENUE
[224] PUBLIC WORKS : DISPOSAL DEVELOPERS FEE FUND : INFLOW : REVENUES [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES224-070-316-4823 DISPOSAL - MAJOR FACILITIES FEES 15,072 78,210 20,000 60,107 50,000 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES224-070-316-4801 INTEREST INCOME - - - 1,158 1,157 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES224-070-316-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUESTOTAL [224] PUBLIC WORKS : DISPOSAL DEVELOPERS FEE FUND : REVENUES15,072 78,210 20,000 61,265 51,157 [221] PUBLIC WORKS : DEVELOPERS FEE FUND : INFLOW : REVENUES [225] : VETERANS PARK PHASE I

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

EXPENSE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES225-060-101-9100 TRANSFERS TO OTHER FUNDS 18,891 - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [225] VETERANS PARK PHASE I : SERVICES AND SUPPLIES18,891 - - - - [221] PUBLIC WORKS : DEVELOPERS FEE FUND: PARKS & RECREATION (AREA 4) : OUTFLOW : CAPITAL OUTLAY [226] : LEAP GRANT
TOTAL REVENUE - - - 150,000 -

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

REVENUE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES226-060-101-4329 GRANT REVENUE - - - 150,000 - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUESTOTAL [226] LEAP GRANT : REVENUES - - - 150,000 - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES

EXPENSE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES226-060-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [226] LEAP GRANT : SERVICES AND SUPPLIES - - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES This funds account for fees charged on the development of land. Fees are an offset to the future impact that the development will have on refuse infrastructure.

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

This grant was used for Veterans Park Phase I Project.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[228] : ASSET FORFEITURE FUND
BEGINNING BALANCE 32,676 - - - -

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

ENDING FUND BALANCE - - - - -

EXPENSE
[226] COMMUNITY DEVELOPMENT : LEAP GRANT : INFLOW : REVENUES [228] NON-DEPARTMENTAL : ASSET FORFEITURE FUND : OUTFLOW : SERVICES AND SUPPLIES [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES228-090-101-9100 TRANSFERS TO OTHER FUNDS 32,676 - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [228] ASSET FORFEITURE FUND : SERVICES AND SUPPLIES32,676 - - - - [226] COMMUNITY DEVELOPMENT : LEAP GRANT : OUTFLOW : SERVICES AND SUPPLIES [231] : STATE WATER RESOURCE CONTROL BOARD
TOTAL REVENUE - - 3,350,000 792,121 - TOTAL EXPENSE 563,955 174,609 3,350,000 327,568 3,150,000 ENDING FUND BALANCE (563,955) (174,609) - 464,553 (3,150,000)

REVENUE
[231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : INFLOW : REVENUES231-070-102-4329 GRANT REVENUE - - 3,350,000 792,121 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP : REVENUES- - 3,350,000 792,121 - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES

EXPENSE
[229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP : INFLOW : REVENUES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES231-070-102-7627 WATER WELL #19 (0) 174,609 3,350,000 327,568 3,150,000 [231] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD : OUTFLOW : SERVICES AND SUPPLIES231-070-102-9100 TRANSFERS TO OTHER FUNDS 563,955 - - - - [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [229] STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : SERVICES AND SUPPLIES563,955 174,609 3,350,000 327,568 3,150,000 [229] PUBLIC WORKS : STATE WATER RESOURCE CONTROL BOARD: CWWAPP GRANT : OUTFLOW : SERVICES AND SUPPLIES [241] : LANDSCAPE/LIGHTING DIST NO 1
[241] : LANDSCAPE/LIGHTING DIST NO 1 BEGINNING BALANCE (12,234) - - - - TOTAL REVENUE 142,124 137,215 143,218 81,346 136,000 TOTAL EXPENSE 129,890 137,215 - 81,346 136,000 REV. LESS EXP 12,234 - 143,218 - - 0 ENDING FUND BALANCE - - 143,218 - -

REVENUE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4801 INTEREST INCOME 901 - 7,218 - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES241-070-101-4821 SPECIAL ASSESS-MAINTENANCE 141,222 137,215 136,000 81,346 136,000 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : REVENUES142,124 137,215 143,218 81,346 136,000 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES

EXPENSE
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : INFLOW : REVENUES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5110 DIRECT LABOR-REGULAR - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5130 OVERTIME - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5160 VACATION LEAVE BUY BACK - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5170 OTHER LEAVE BUY BACK - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5210 PERS EXPENSE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5219 PERS OBLIGATION BOND - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5220 SOCIAL SECURITY - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5310 HEALTH INSURANCE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5320 WORKERS COMPENSATION - - - - - Funding from the Department of Water Resources for the City’s Well # 19 This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 1.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5350 FITNESS PROGRAM - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-5411 CELL PHONE ALLOWANCE - - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6130 UNIFORM EXPENSE - - - - 325 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6410 LEGAL ADVERTISING - - - 372 425 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6510 UTILITY-ELECTRIC/GAS 116,046 137,215 - 80,974 135,250 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-6290 SVCS-PROFESSIONAL SERVICES 319 - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES241-070-101-8440 CHARGES FOR INTERNAL ADMIN 13,525 - - - - [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [241] LANDSCAPE/LIGHTING DIST NO 1 : OTHER CHARGES129,890 137,215 - 81,346 136,000 [241] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 1 : OUTFLOW : SERVICES AND SUPPLIES [244] : LANDSCAPE/LIGHTING DIST NO 2
[244] : LANDSCAPE/LIGHTING DIST NO 2 BEGINNING BALANCE 153,419 113,116 130,444 130,444 130,444 TOTAL REVENUE 200,867 211,684 200,404 108,678 200,500 TOTAL EXPENSE 405,358 194,356 123,520 114,679 186,437 REV. LESS EXP (204,490) 17,328 76,884 (6,002) 14,063 0 ENDING FUND BALANCE (51,071) 130,444 207,328 124,443 144,508

REVENUE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4801 INTEREST INCOME 335 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES244-070-101-4821 SPECIAL ASSESS-MAINTENANCE 200,532 211,684 200,404 108,678 200,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUESTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : REVENUES200,867 211,684 200,404 108,678 200,500 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES

EXPENSE
[244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : INFLOW : REVENUES [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5110 DIRECT LABOR-REGULAR 79,114 271 - 822 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5120 DIRECT LABOR-PART TIME - 55,571 28,310 35,738 20,489 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5130 OVERTIME 11,523 244 - 408 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5160 VACATION LEAVE BUY BACK 910 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5210 PERS EXPENSE 7,970 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5219 PERS OBLIGATION BOND - - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5220 SOCIAL SECURITY 7,004 4,291 2,170 2,828 1,567 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5310 HEALTH INSURANCE 32,017 - (294) - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5320 WORKERS COMPENSATION 7,458 - 3,134 3,053 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 36 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5350 FITNESS PROGRAM 42 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-5430 RECLASS OF SALARY EXPENDITURES - (521) - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6110 SUPPLIES - - 20,000 14,777 22,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6122 SUPPLIES-SHOP AND FIELD 28,163 25,488 - 553 - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6130 UNIFORM EXPENSE - - - - 955 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6290 SVCS-PROFESSIONAL SERVICES 140,352 42,611 2,600 3,500 10,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6332 FUEL-UNLEADED - 80 600 - 1,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6410 LEGAL ADVERTISING - - - 388 425 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-6510 UTILITY-ELECTRIC/GAS 72,497 66,322 67,000 52,613 70,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-7225 FLEET VEHICLE PURCHASES - - - - 60,000 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS244-070-101-8440 CHARGES FOR INTERNAL ADMIN 18,271 - - - - [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITSTOTAL [244] LANDSCAPE/LIGHTING DIST NO 2 : OTHER CHARGES405,358 194,356 123,520 114,679 186,437 [244] PUBLIC WORKS : LANDSCAPE/LIGHTING DIST NO 2 : OUTFLOW : WAGES AND BENEFITS This fund is used to account for the assessments received from property owners and the maintenance expenditures in District 2.

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

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

REVENUE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-101-4329 GRANT REVENUE - CV1 - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-102-4329 GRANT REVENUE - CV2 43,257 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-060-103-4329 GRANT REVENUE - CV3 138,206 - - 144,606 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES251-090-101-4801 INTEREST INCOME - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : REVENUES181,463 - - 144,606 - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES

EXPENSE
[251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : INFLOW : REVENUES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-101-6290 SVCS-PROFESSIONAL SERVICES - CV1 - - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-102-6290 SVCS-PROFESSIONAL SERVICES - CV2 59 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES251-060-103-6290 SVCS-PROFESSIONAL SERVICES - CV3 113,414 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : SERVICES AND SUPPLIES113,473 - - - - [251] COMMUNITY DEVELOPMENT : COMMUN DEV BLOCK GRANT (CDBG): SUBSISTENCE PAYMENTS - CV : OUTFLOW : SERVICES AND SUPPLIES [251] : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT
TOTAL REVENUE 50,896 32,040 100,000 494,564 400,000 TOTAL EXPENSE 50,896 578,342 100,000 194,553 400,000 ENDING FUND BALANCE - (546,302) - 300,011 -

REVENUE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CESAR CHAVEZ : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-101-4329 GRANT REVENUE 50,896 32,040 100,000 494,564 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES50,896 32,040 100,000 494,564 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): MEDRANO PARK : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-104-4329 GRANT REVENUE - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-104-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES- - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): JFK PARK TRAIL LIGHTING PROJECT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-105-4329 GRANT REVENUE - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES251-070-105-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUESTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : REVENUES- - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES

EXPENSE
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CDBG GRANT : INFLOW : REVENUES [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-101-7335 CESAR CHAVEZ PARK LIGHTING IMPROVEMENTS 50,896 571,465 100,000 194,553 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-101-9000 TRANSFERS - 6,877 - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY50,896 578,342 100,000 194,553 - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-104-7658 MEDRANO PARK IMPROVEMENTS - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-104-9100 TRANSFERS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY- - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY This fund accounts for the approved projects that have been funded by Federal Community Development Block Grant fund received through county funding. - Business Assistance (CV3) : Provide substinence payments (rent, mortgage, and/or utilities) to low- income households/ individuals impacted by COVID-19 living within the City of Sanger.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-105-7660 JFK PARK TRAIL LIGHTING PROJECT - - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY251-070-105-9100 TRANSFERS - - - - - [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAYTOTAL [251] COMMUN DEV BLOCK GRANT (CDBG): CIP : CAPITAL OUTLAY- - - - 200,000 [251] PUBLIC WORKS : COMMUN DEV BLOCK GRANT (CDBG): CIP : OUTFLOW : CAPITAL OUTLAY [252] : AREA AGENCY ON AGEING GRANT
TOTAL REVENUE 22,034 36,281 41,578 21,181 41,578 TOTAL EXPENSE 22,010 48,952 41,578 21,181 41,578 ENDING FUND BALANCE 24 (12,671) - - -

REVENUE
[252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES # 252-030-101-4320 AREA AGENCY ON AGEING GRANT 22,010 36,281 41,578 21,181 41,578 [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES252-030-101-4801 INTEREST INCOME 24 - - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUESTOTAL [252] AREA AGENCY ON AGEING GRANT : REVENUES22,034 36,281 41,578 21,181 41,578

EXPENSE
[252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : INFLOW : REVENUES [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-5430 RECLASS OF SALARY EXPENDITURES 22,010 43,919 41,578 21,181 41,578 [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-6110 SUPPLIES - 1,386 - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-6510 UTILITY-ELECTRIC/GAS - 3,646 - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS252-030-101-6955 ONE-TIME START-UP COSTS - - - - - [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [252] AREA AGENCY ON AGEING GRANT : SERVICES AND SUPPLIES22,010 48,952 41,578 21,181 41,578 [252] PARKS & RECREATION : AREA AGENCY ON AGEING GRANT : OUTFLOW : WAGES AND BENEFITS [255] : LOCAL PUBLIC SAFETY FUNDS
[255] : LOCAL PUBLIC SAFETY FUNDS BEGINNING BALANCE (18,616) (55,975) (108,207) (108,207) 100,379 TOTAL REVENUE 204,063 181,527 180,000 231,445 200,000 TOTAL EXPENSE 241,422 233,758 82,770 22,860 199,441 REV. LESS EXP (37,359) (52,231) 97,230 208,586 559 ENDING FUND BALANCE (55,975) (108,207) (10,977) 100,379 100,938

REVENUE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4105 SALES TAX 204,063 181,527 180,000 231,445 200,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4801 INTEREST INCOME - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES255-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUESTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : REVENUES204,063 181,527 180,000 231,445 200,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES

EXPENSE
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : INFLOW : REVENUES [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5110 DIRECT LABOR-REGULAR 103,152 105,985 43,660 8,013 99,166 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5130 OVERTIME 35,286 48,299 12,000 744 12,000 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5160 VACATION LEAVE BUY BACK - 3,365 300 - 1,168 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5411 CELL PHONE ALLOWANCE - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5170 OTHER LEAVE BUY BACK 8,542 6,057 570 - 9,496 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5210 PERS EXPENSE 10,131 10,536 6,550 836 20,751 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5219 PERS OBLIGATION BOND - 13,719 5,460 5,460 11,786 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5220 SOCIAL SECURITY 10,754 12,597 3,340 726 8,517 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5310 HEALTH INSURANCE 21,388 25,111 6,271 2,848 28,345 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5320 WORKERS COMPENSATION 9,858 6,294 3,509 3,419 6,187 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 23 0 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5350 FITNESS PROGRAM 27 23 180 - 360 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-5420 UNIFORM ALLOWANCE 2,670 1,500 750 750 1,500 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6431 GENERAL LIABILITY PREMIUMS - 24 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6432 PROPERTY PREMIUMS - 12 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6433 APD PROGRAM - - - - - Federal funding for providing outreach and site management services to older residents in Sanger and Del Rey. Services include meals and information support.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6437 COBRA EXPENSE - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6438 UNEMPLOYMENT INSURANCE - 231 180 65 166 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6445 DISABILITY INSURANCE 86 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6446 LIFE INSURANCE - 1 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6448 RISK MGT ADMIN - 0 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6449 ERMA PERSONNEL INSURANCE - 4 - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-6750 P.O.S.T. TRAINING - - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-8440 CHARGES FOR INTERNAL ADMIN 13,051 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS255-040-101-9100 TRANSFERS TO OTHER FUNDS 26,455 - - - - [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITSTOTAL [255] LOCAL PUBLIC SAFETY FUNDS : OTHER CHARGES241,422 233,758 82,770 22,860 199,441 [255] POLICE : LOCAL PUBLIC SAFETY FUNDS : OUTFLOW : WAGES AND BENEFITS [256] : SUPP LAW ENFRCMNT/AB3229 SLESF
[256] : SUPP LAW ENFRCMNT/AB3229 SLESF BEGINNING BALANCE 65,619 111,969 249,018 249,018 344,748 TOTAL REVENUE 208,086 202,498 190,000 208,691 207,147 TOTAL EXPENSE 161,736 65,449 170,650 112,961 407,370 REV. LESS EXP 46,350 137,049 19,350 95,730 (200,223) ENDING FUND BALANCE 111,969 249,018 268,368 344,748 144,524

REVENUE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4323 SUPP LAW ENFRCMNT AB3229 SLESF 206,159 194,663 190,000 201,537 200,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4801 INTEREST INCOME 1,927 7,834 - 7,154 7,147 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES256-040-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUESTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : REVENUES208,086 202,498 190,000 208,691 207,147 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES

EXPENSE
[256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : INFLOW : REVENUES [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5110 DIRECT LABOR-REGULAR 68,882 19,520 89,290 51,401 190,237 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5130 OVERTIME 9,774 - 10,000 12,198 10,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5160 VACATION LEAVE BUY BACK - 5,355 2,340 - 2,335 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5170 OTHER LEAVE BUY BACK 12,447 6,405 - 2,110 18,993 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5210 PERS EXPENSE 6,868 1,991 13,380 5,326 46,252 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5219 PERS OBLIGATION BOND - 10,006 11,170 11,170 22,610 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5220 SOCIAL SECURITY 7,080 2,508 6,840 5,280 16,414 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5310 HEALTH INSURANCE 20,083 11,631 28,401 14,994 84,373 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5320 WORKERS COMPENSATION 6,360 6,294 7,019 6,837 12,375 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 22 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5350 FITNESS PROGRAM 26 7 360 - 450 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-5420 UNIFORM ALLOWANCE 1,500 1,500 1,500 3,519 3,000 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6432 PROPERTY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6433 APD PROGRAM - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6437 HEALTH INSURANCE EXPENSE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6438 UNEMPLOYMENT INSURANCE - 231 350 126 331 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6445 DISABILITY INSURANCE 86 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6446 LIFE INSURANCE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6448 RISK MGT ADMIN - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-6449 ERMA PERSONNEL INSURANCE - - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-8440 CHARGES FOR INTERNAL ADMIN 12,576 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS256-040-101-9100 TRANSFERS TO OTHER FUNDS 16,033 - - - - [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITSTOTAL [256] SUPP LAW ENFRCMNT/AB3229 SLESF : OTHER CHARGES161,736 65,449 170,650 112,961 407,370 [256] POLICE : SUPP LAW ENFRCMNT/AB3229 SLESF : OUTFLOW : WAGES AND BENEFITS This fund accounts for the State Supplemental Law Enforcement Services Fund (SLESF) which provides for front line municipal police services including anti-gang and community crime prevention programs.

State program.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[260] : COPS HIRING GRANT
TOTAL REVENUE - 17,429 47,000 43,656 47,000 TOTAL EXPENSE - - 47,000 - 47,000 ENDING FUND BALANCE - 17,429 - 43,656 -

REVENUE
[260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES260-040-101-4329 GRANT REVENUE - 17,429 47,000 43,656 47,000 [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUESTOTAL [260] COPS HIRING GRANT : REVENUES - 17,429 47,000 43,656 47,000 [260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES

EXPENSE
[260] POLICE : COPS HIRING GRANT : INFLOW : REVENUES [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES260-040-101-9000 TRANSFERS OUT - - 47,000 - 47,000 [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [260] COPS HIRING GRANT : SERVICES AND SUPPLIES- - 47,000 - 47,000 [260] POLICE : COPS HIRING GRANT : OUTFLOW : SERVICES AND SUPPLIES [261] : COMMUNITY FACILITIES DISTRICT
BEGINNING BALANCE (88,113) 88,113 141,873 141,873 141,873 TOTAL REVENUE 942,716 977,272 1,006,327 1,003,882 1,033,941 TOTAL EXPENSE 997,180 923,513 805,600 840,412 837,445 REV. LESS EXP (54,464) 53,760 200,727 163,470 196,496 ENDING FUND BALANCE (142,577) 141,873 342,599 305,343 338,368

REVENUE
[261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4329 SPECIAL TAX 942,716 977,272 1,002,127 1,002,127 1,032,188 [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4801 INTEREST INCOME - - - 1,755 1,753 [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUES261-020-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : INFLOW : REVENUESTOTAL [261] COMMUNITY FACILITIES DISTRICT : REVENUES942,716 977,272 1,002,127 1,003,882 1,033,941

EXPENSE
[261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES261-020-101-6290 SVCS-PROFESSIONAL SERVICES - - 4,200 - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [261] COMMUNITY FACILITIES DISTRICT : SERVICES AND SUPPLIES- - 4,200 - - [261] FINANCE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5110 DIRECT LABOR-REGULAR 224,541 236,263 154,960 154,960 161,004 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5130 OVERTIME 4,193 13,557 11,000 27,666 11,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5160 VACATION LEAVE BUY BACK 5,300 1,391 4,560 4,560 2,176 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5170 OTHER LEAVE BUY BACK 12,535 19,373 1,950 11,441 17,700 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5210 PERS EXPENSE 37,288 39,550 23,450 23,450 36,309 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5219 PERS OBLIGATION BOND - 31,459 19,370 19,370 19,135 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5220 SOCIAL SECURITY 17,376 20,980 11,860 11,860 14,067 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5310 HEALTH INSURANCE 40,165 44,116 23,013 29,588 29,812 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5320 WORKERS COMPENSATION 17,760 12,589 14,027 14,027 12,375 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM 45 0 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5350 FITNESS PROGRAM 52 46 720 720 450 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5411 CELL PHONE ALLOWANCE 1,440 1,440 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-5420 UNIFORM ALLOWANCE 3,000 3,000 3,000 4,038 3,000 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6431 GENERAL LIABILITY PREMIUMS - 29 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6432 PROPERTY PREMIUMS - 14 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6433 APD PROGRAM - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6437 COBRA EXPENSE - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6438 UNEMPLOYMENT INSURANCE - 463 690 690 331 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6446 LIFE INSURANCE - 1 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6448 RISK MGT ADMIN - 0 - - - 33% Federal funding to hire 5 new police officers to implement community partnerships, analyze problems, and increase their capacity for community policing activities.

This fund accounts for the Community Facilites District 2005-1 which levies a special tax in the District comprised of developing areas. The tax provides for the financing of additional demands for public safety and park maintenance services as a result of the development.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6449 ERMA PERSONNEL INSURANCE - 5 - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6445 DISABILITY INSURANCE 86 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-6750 P.O.S.T. TRAINING - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-8440 CHARGES FOR INTERNAL ADMIN 20,881 - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-040-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES384,663 424,275 268,600 302,370 307,360 [261] POLICE : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5110 DIRECT LABOR-REGULAR 196,465 158,303 179,420 179,420 189,876 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5130 OVERTIME 61,793 67,010 52,250 52,250 52,250 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5140 FLSA & ACTING PAY 1,210 899 - 721 1,121 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5160 VACATION LEAVE BUY BACK 4,696 7,774 29,810 29,810 2,337 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5170 OTHER LEAVE BUY BACK 2,488 5,972 - - 4,306 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5210 PERS EXPENSE 35,453 30,943 51,150 51,150 49,074 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5219 PERS OBLIGATION BOND - 27,529 22,430 22,430 22,567 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5220 SOCIAL SECURITY 19,686 18,241 13,730 13,730 15,154 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5310 HEALTH INSURANCE 40,165 59,382 54,582 54,582 85,925 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5320 WORKERS COMPENSATION 22,248 19,582 21,818 21,818 19,249 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5340 EMPLOYEE ASSISTANCE PROGRAM 45 0 - - 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5350 FITNESS PROGRAM 26 14 720 720 180 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5411 CELL PHONE ALLOWANCE 720 360 720 720 - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-5420 UNIFORM ALLOWANCE 900 900 900 900 450 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6130 UNIFORM EXPENSE 1,718 355 - 321 2,500 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6431 GENERAL LIABILITY PREMIUMS - 38 - - 122 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6432 PROPERTY PREMIUMS - 19 - - 50 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6433 APD PROGRAM - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6434 FIDELITY AND SURETY PREMIUMS - 0 - - 0 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6437 COBRA EXPENSE - - - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6438 UNEMPLOYMENT INSURANCE - 463 690 690 331 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6446 LIFE INSURANCE - 1 - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6448 RISK MGT ADMIN - 1 - - 1 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6449 ERMA PERSONNEL INSURANCE - 7 - - 17 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-6445 DISABILITY INSURANCE 86 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-8440 CHARGES FOR INTERNAL ADMIN 23,491 - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS261-050-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT : OTHER CHARGES411,189 397,794 428,220 429,262 445,516 [261] FIRE AND EMERGENCY SERVICES : COMMUNITY FACILITIES DISTRICT : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5110 DIRECT LABOR-REGULAR 55,543 58,716 38,280 38,280 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5120 DIRECT LABOR-TEMPORARY - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5130 OVERTIME 20 126 150 150 150 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5160 VACATION LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5170 OTHER LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5210 PERS EXPENSE 7,409 7,874 4,370 4,370 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5219 PERS OBLIGATION BOND - 7,920 6,580 6,580 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5220 SOCIAL SECURITY 4,250 4,501 4,030 4,030 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5310 HEALTH INSURANCE 20,083 10,862 27,889 27,889 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5320 WORKERS COMPENSATION 6,478 11,190 12,471 12,471 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5340 EMPLOYEE ASSISTANCE PROGRAM 22 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-5350 FITNESS PROGRAM 26 23 360 360 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6290 SVCS-PROFESSIONAL SERVICES - - 14,300 14,300 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6432 PROPERTY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6433 APD PROGRAM - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6437 HEALTH INSURANCE EXPENSE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6438 UNEMPLOYMENT INSURANCE - 231 350 350 - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6445 DISABILITY INSURANCE 430 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6446 LIFE INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6448 RISK MGT ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6449 ERMA PERSONNEL INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-6600 REPAIR & MAINTENANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-070-101-8440 CHARGES FOR INTERNAL ADMIN 12,813 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-090-101-9100 TRANSFERS TO OTHER FUNDS 94,253 - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES201,328 101,444 108,780 108,780 150 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS PAGE
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7 FUND ACCT ACCOUNT NAME 2024 (UA) 2025 (UA) 2026 (B) 2026 (UA) 2027 (B)

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5110 DIRECT LABOR-REGULAR - - - - 43,483 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5120 DIRECT LABOR-TEMPORARY - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5130 OVERTIME - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5160 VACATION LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5170 OTHER LEAVE BUY BACK - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5210 PERS EXPENSE - - - - 8,187 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5219 PERS OBLIGATION BOND - - - - 5,168 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5220 SOCIAL SECURITY - - - - 3,326 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5310 HEALTH INSURANCE - - - - 11,744 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5320 WORKERS COMPENSATION - - - - 11,000 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-5350 FITNESS PROGRAM - - - - 90 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6431 GENERAL LIABILITY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6432 PROPERTY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6433 APD PROGRAM - - - - 1,256 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6434 FIDELITY AND SURETY PREMIUMS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6437 HEALTH INSURANCE EXPENSE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6438 UNEMPLOYMENT INSURANCE - - - - 166 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6445 DISABILITY INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6446 LIFE INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6448 RISK MGT ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6449 ERMA PERSONNEL INSURANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6455 LOW/HIGH VEHICLE INSURANCE - - - - 1 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-6600 REPAIR & MAINTENANCE - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-8440 CHARGES FOR INTERNAL ADMIN - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS261-030-101-9100 TRANSFERS TO OTHER FUNDS - - - - - [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITSTOTAL [261] COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OTHER CHARGES- - - - 84,420 [261] PUBLIC WORKS : COMMUNITY FACILITIES DISTRICT: PARKS AND PW/ADMINISTRATION : OUTFLOW : WAGES AND BENEFITS [271] : BULLETPROOF VEST PROGRAM GRANT
TOTAL REVENUE 9,568 9,114 10,000 4,719 5,840 TOTAL EXPENSE 9,568 4,281 10,000 4,719 5,840 ENDING FUND BALANCE - 4,833 - - -

REVENUE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES271-040-101-4323 BULLETPROOF VEST PROGRAM GRANT 9,568 9,114 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : REVENUES9,568 9,114 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES

EXPENSE
[271] POLICE : BULLETPROOF VEST PROGRAM GRANT : INFLOW : REVENUES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES271-040-101-6123 SUPPLIES-SAFETY 9,568 4,281 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [271] BULLETPROOF VEST PROGRAM GRANT : SERVICES AND SUPPLIES9,568 4,281 10,000 4,719 5,840 [271] POLICE : BULLETPROOF VEST PROGRAM GRANT : OUTFLOW : SERVICES AND SUPPLIES [274] : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT TOTAL REVENUE 26,029 3,813 5,000 22,969 5,000 TOTAL EXPENSE 37,375 6,054 5,000 7,339 5,000 ENDING FUND BALANCE (11,347) (2,242) - 15,630 -

REVENUE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-050-101-4328 STATE HOMELAND SECURITY GRANT 11,029 3,813 5,000 10,566 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES11,029 3,813 5,000 10,566 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES Patrick Leahy Bulletproof Vest Partnership (BVP) Program was established by the Bulletproof Vest Partnership Grant provides reimbursement to law enforcement agencies for up to 50 percent of the cost of body armor vests purchased for officers.

The Homeland Security Grant Program (HSGP) provides funding to enhance the ability of state, local, tribal, and territorial governments to enhance their security capabilities.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-040-101-4328 STATE HOMELAND SECURITY GRANT 15,000 - - 12,403 - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : REVENUES15,000 - - 12,403 - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES

EXPENSE
[274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM: FRESNO COUNTY GRANT : INFLOW : REVENUES274-050-101-6110 SUPPLIES - 6,054 5,000 7,339 5,000 [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES274-050-101-6124 SUPPLIES-OTHER 3,813 - - - - [274] FIRE AND EMERGENCY SERVICES : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES3,813 - - - - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES # 274-040-101-6110 SUPPLIES - - - - - # 274-040-101-6124 SUPPLIES-OTHER 15,000 - - - - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIES274-070-101-9100 TRANSFERS TO OTHER FUNDS 18,563 - - - - [274] POLICE : STATE HOMELAND SECURITY GRANT PROGRAM : OUTFLOW : SERVICES AND SUPPLIESTOTAL [274] STATE HOMELAND SECURITY GRANT PROGRAM : SERVICES AND SUPPLIES33,563 - - - - [275] : SJVAPCD GRANT
TOTAL REVENUE 20,000 20,000 146,000 48,703 100,000 TOTAL EXPENSE 20,000 20,000 146,000 88,703 100,000 ENDING FUND BALANCE - - - (40,000) -

REVENUE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES275-070-202-4329 GRANT REVENUE - - 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES275-070-501-4329 GRANT REVENUE 20,000 20,000 - - - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUESTOTAL [275] SJVAPCD GRANT : REVENUES 20,000 20,000 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-030-101-4329 GRANT REVENUE - - 55,000 14,352 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - 55,000 14,352 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] PARKS & RECREATION : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-060-101-4329 GRANT REVENUE - - 40,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-060-101-4879 TRANSFERS IN - - 16,000 - - [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - 56,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-050-101-4329 GRANT REVENUE - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES275-090-101-4329 GRANT REVENUE - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUESTOTAL [275] PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : REVENUES- - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES

EXPENSE
[275] PUBLIC WORKS : SJVAPCD GRANT : INFLOW : REVENUES [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-202-7230 MACHINERY & EQUIPMENT - - 15,000 14,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7225 FLEET VEHICLE PURCHASES - 20,000 20,000 20,000 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-7230 MACHINERY & EQUIPMENT - - - - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-070-501-9100 TRANSFERS TO OTHER FUNDS 20,000 - - - - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [275] SJVAPCD GRANT : CAPITAL OUTLAY 20,000 20,000 35,000 34,352 - [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] PUBLIC WORKS : SJVAPCD GRANT : OUTFLOW : CAPITAL OUTLAY275-030-101-7225 FLEET VEHICLE PURCHASES - - 40,000 20,000 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-030-101-7230 MACHINERY & EQUIPMENT - - 15,000 14,352 - [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-030-101-9000 TRANSFERS OUT - - - - - [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - 55,000 34,352 20,000 [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] PARKS & RECREATION : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-060-101-7225 FLEET VEHICLE PURCHASES - - 36,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-060-101-9000 TRANSFERS OUT - - - - - [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - 36,000 - 40,000 [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] COMMUNITY DEVELOPMENT : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-050-101-7225 FLEET VEHICLE PURCHASES - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-050-101-9000 TRANSFERS OUT - - - - - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - 20,000 20,000 - [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [275] FIRE AND EMERGENCY SERVICES : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-090-101-7225 FLEET VEHICLE PURCHASES - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY275-090-101-9100 TRANSFERS OUT - - - - - [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [275] PRIVATE GRANTS FUND : CAPITAL OUTLAY - - - - 40,000 [275] NON-DEPARTMENTAL : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [412] : CAL OES: DISPATCH CENTER
TOTAL REVENUE 107,270 - 4,898,382 448,865 3,974,020 TOTAL EXPENSE 48,723 109,291 4,898,382 448,865 3,974,020 ENDING FUND BALANCE 58,547 (109,291) - - -

REVENUE
[412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES # 280-040-102-4329 GRANT REVENUE - - 4,898,382 448,865 3,974,020 # 280-040-101-4801 INTEREST INCOME 6,760 - - - - [412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES412-080-101-4801 INTEREST INCOME 100,510 - - - - [412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUESTOTAL [412] CAL OES: DISPATCH CENTER : REVENUES107,270 - 4,898,382 448,865 3,974,020 [412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES

EXPENSE
[412] POLICE : CAL OES: DISPATCH CENTER : INFLOW : REVENUES [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAY [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAY280-040-102-7642 DISPATCH CENTER 48,723 109,291 4,898,382 448,865 3,974,020 [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAYTOTAL [280] CAL OES: DISPATCH CENTER : CAPITAL OUTLAY48,723 109,291 4,898,382 448,865 3,974,020 [280] POLICE : CAL OES: DISPATCH CENTER : OUTFLOW : CAPITAL OUTLAY [283] : CAL HOME/BEGIN PROGRAM
TOTAL REVENUE 12,291 - - 264,061 225,050 TOTAL EXPENSE 9,633 - - - 225,050 ENDING FUND BALANCE 2,658 - - 264,061 -

REVENUE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4801 INTEREST INCOME 2,557 - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4960 PROCEEDS ON BEGIN LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4962 PROCEEDS ON SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES283-080-101-4961 PROCEEDS ON CAL-HOME LOAN 9,734 - - 264,061 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUESTOTAL [283] CAL HOME/BEGIN PROGRAM : REVENUES12,291 - - 264,061 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES

EXPENSE
[283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM : INFLOW : REVENUES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8662 SAN-19-HOME LOAN - - - - - [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES283-080-101-8660 SAN-19-HOME LOAN 9,633 - - - 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGESTOTAL [283] CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OTHER CHARGES9,633 - - - 225,050 [283] PUBLIC WORKS : CAL HOME/BEGIN PROGRAM: LOW AND MOD HOUSING : OUTFLOW : OTHER CHARGES This fund is for grants awarded by the California Governor's Office of Emergency Services (Cal OES) that cover numerous risks and threats related to natural disasters, public health and public safety. Cal OES also works as a regional passthorugh entity for FEMA disaster relief funds as they get distributed to the city.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[284] : CLEAN CA LOCAL GRANT PGM (STATE)
TOTAL REVENUE - 6,350 993,650 106,568 900,000 TOTAL EXPENSE - 7,805 993,650 92,195 900,000 ENDING FUND BALANCE - (1,455) - 14,373 -

REVENUE
[284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES284-030-101-4329 GRANT REVENUE - 6,350 993,650 106,568 900,000 [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUESTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : REVENUES- 6,350 993,650 106,568 900,000

EXPENSE
[284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : INFLOW : REVENUES [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAY284-030-101-7130 VETERANS PARK - 7,805 993,650 92,195 900,000 [284] PARKS & RECREATION : CLEAN CA LOCAL GRANT PGM (STATE) : OUTFLOW : CAPITAL OUTLAYTOTAL [284] CLEAN CA LOCAL GRANT PGM (STATE) : CAPITAL OUTLAY- 7,805 993,650 92,195 900,000 [285] : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 TOTAL REVENUE 64 - - - - TOTAL EXPENSE 39,444 - - - - ENDING FUND BALANCE (39,380) - - - -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES285-070-123-4329 GRANT REVENUE - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES285-070-101-4801 INTEREST INCOME 64 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : REVENUES64 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-6122 SUPPLIES-SHOP AND FIELD 6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-123-7230 MACHINERY & EQUIPMENT - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-101-9100 TRANSFERS TO OTHER FUNDS 32,548 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : CAPITAL OUTLAY39,444 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP22 COMMUNITY COUNTY PMT 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 TOTAL REVENUE 6,896 - - - - TOTAL EXPENSE - 6,921 801 - - ENDING FUND BALANCE 6,896 (6,921) (801) - -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-124-4329 GRANT REVENUE 6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : REVENUES6,896 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-124-7230 MACHINERY & EQUIPMENT - 6,921 801 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : CAPITAL OUTLAY- 6,921 801 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY Clean California Local Grant Program is a statewide initiative aimed at beautifying and cleaning up various public spaces. This grant will be used for Veterans Park Phase II Project.

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

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[285] : CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 TOTAL REVENUE - 6,918 - - - TOTAL EXPENSE - 6,918 6,918 - - ENDING FUND BALANCE - - (6,918) - -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-125-4329 GRANT REVENUE - 6,918 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : REVENUES- 6,918 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-125-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-125-7230 MACHINERY & EQUIPMENT - 6,918 6,918 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP24 COMMUNITY COUNTY PMT 24-25 : CAPITAL OUTLAY- 6,918 6,918 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 TOTAL REVENUE - - - 7,019 - TOTAL EXPENSE - - - - 7,019 ENDING FUND BALANCE - - - 7,019 (7,019)

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-126-4329 GRANT REVENUE - - - 7,019 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : REVENUES- - - 7,019 - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-126-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-126-7230 MACHINERY & EQUIPMENT - - - - 7,019 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP25 COMMUNITY COUNTY PMT 25-26 : CAPITAL OUTLAY- - - - 7,019 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY [285] : CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 TOTAL REVENUE - - - - 8,200 TOTAL EXPENSE - - - - 8,200

ENDING FUND BALANCE - - - - -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES285-070-127-4329 GRANT REVENUE - - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : REVENUES- - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : OUTFLOW : CAPITAL OUTLAY [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-127-6110 SUPPLIES - - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY285-070-127-7230 MACHINERY & EQUIPMENT - - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAYTOTAL [285] CAL RECYCLE GRANT: CCP26 COMMUNITY COUNTY PMT 26-27 : CAPITAL OUTLAY- - - - 8,200 [285] PUBLIC WORKS : CAL RECYCLE GRANT: CCP23 COMMUNITY COUNTY PMT 23-24 : OUTFLOW : CAPITAL OUTLAY CalRecycle City/County Payment Program - FY 2024-25 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

CalRecycle City/County Payment Program - FY 2026-27 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

CalRecycle City/County Payment Program - FY 2025-26 funding for Water refill stations: Expenses related to installing or replacing water refill station infrastructure.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[285] : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22

TOTAL REVENUE - - - - - TOTAL EXPENSE 7,030 - - - - ENDING FUND BALANCE (7,030) - - - -

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

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-6122 SUPPLIES-SHOP AND FIELD 7,030 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES285-070-222-7230 MACHINERY & EQUIPMENT 0 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : CAPITAL OUTLAY7,030 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR1 ORGANIC WASTE REC SB1383 21-22 : OUTFLOW : SERVICES AND SUPPLIES [285] : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 TOTAL REVENUE 21,853 - - - - TOTAL EXPENSE 21,853 54,196 50,000 - - ENDING FUND BALANCE - (54,196) (50,000) - -

REVENUE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES285-070-223-4329 GRANT REVENUE 21,853 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : REVENUES21,853 - - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES

EXPENSE
[285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : INFLOW : REVENUES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-6122 SUPPLIES-SHOP AND FIELD 21,853 4,196 - - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES285-070-223-7230 MACHINERY & EQUIPMENT - 50,000 50,000 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIESTOTAL [285] CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : CAPITAL OUTLAY21,853 54,196 50,000 - - [285] PUBLIC WORKS : CAL RECYCLE GRANT: OWR4 ORGANIC WASTE REC SB1383 22-23 : OUTFLOW : SERVICES AND SUPPLIES CalRecycle provides funding to local jurisdictions to assist with the implementation of regulation requirements associated with SB 1383 which aims to reduce organic waste disposal.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[296] : ARPA FUND
TOTAL REVENUE 3,889,554 - - - - TOTAL EXPENSE 3,936,295 - - - - ENDING FUND BALANCE (46,740) - - - -

REVENUE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4329 GRANT REVENUE 3,889,554 - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES296-020-101-4801 INTEREST INCOME - - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUESTOTAL [296] ARPA FUND : REVENUES 3,889,554 - - - - [296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES

EXPENSE
[296] PUBLIC WORKS : ARPA FUND : INFLOW : REVENUES
[296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-060-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7625 WELL 16 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7627 WATER WELL #19 ,#22 - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7700 SOMERSET PARK LAND ACQUISITION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7701 PARKS & REC MASTER PLAN UPDATE - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7702 NEWMARK SEWER MAIN - NORTH TO MUSCAT - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7703 QUALITY/CALIFORNIA SEWER TRUNK EXTENSION - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-7704 DOWNTOWN IMPROVEMENTS - - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES296-070-401-9100 TRANSFERS TO OTHER FUNDS 3,936,295 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIESTOTAL [296] ARPA FUND: CAPITAL PROJECTS : CAPITAL OUTLAY3,936,295 - - - - [296] PUBLIC WORKS : ARPA FUND: ADMINISTRATION : OUTFLOW : SERVICES AND SUPPLIES [297] : PRIVATE GRANTS FUND: COMM. TO ADVANCE THE STAT. OF WOMEN AND GIRLS TOTAL REVENUE 20,461 - - - - TOTAL EXPENSE 19,991 - - - - ENDING FUND BALANCE 470 - - - -

REVENUE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES297-001-101-4329 GRANT REVENUE 20,461 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: CCSWG : REVENUES20,461 - - - -

EXPENSE
[297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : INFLOW : REVENUES [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5110 DIRECT LABOR-REGULAR 2,422 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5210 PERS EXPENSE 186 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5219 PERS OBLIGATION BOND - - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5220 SOCIAL SECURITY 185 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-5320 WORKERS COMPENSATION 126 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITS297-001-101-6290 SVCS-PROFESSIONAL SERVICES 17,072 - - - - [297] CITY COUNCIL : PRIVATE GRANTS FUND: CCSWG : OUTFLOW : WAGES AND BENEFITSTOTAL [297] PRIVATE GRANTS FUND: CCSWG : SERVICES AND SUPPLIES19,991 - - - - California Commission on the Status of Women and Girls (CCSWG) has been actively supporting women and girls through grant programs to fund organizations serving women and girls.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[297] : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT

TOTAL REVENUE - - - - - TOTAL EXPENSE 20,000 - - - - ENDING FUND BALANCE (20,000) - - - -

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

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: SJVUAPCD CLEAN VEHICLE GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY297-040-101-7239 PATROL VEHICLES 20,000 - - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAYTOTAL [297] PRIVATE GRANTS FUND : CAPITAL OUTLAY20,000 - - - - [297] POLICE : PRIVATE GRANTS FUND : OUTFLOW : CAPITAL OUTLAY [297] : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT TOTAL REVENUE 2,946 10,000 - - - TOTAL EXPENSE 2,946 8,866 - - - ENDING FUND BALANCE - 1,134 - - -

REVENUE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES297-040-102-4329 GRANT REVENUE 2,946 10,000 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : REVENUES2,946 10,000 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES

EXPENSE
[297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES297-040-102-6215 ANIMAL CONTROL SERVICES 2,946 8,866 - - - [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [297] PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : SERVICES AND SUPPLIES2,946 8,866 - - - [298] : GREAT PLATES DELIVERED PROGRAM
TOTAL REVENUE 37,488 5,292 - - -

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

REVENUE
[298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES298-005-101-4329 GRANT REVENUE 37,488 5,292 - - - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUESTOTAL [298] GREAT PLATES DELIVERED PROGRAM : REVENUES37,488 5,292 - - - [298] CITY COUNCIL : GREAT PLATES DELIVERED PROGRAM : INFLOW : REVENUES [297] POLICE : PRIVATE GRANTS FUND: ALL ANIMALS UC DAVIS WELCOME GRANT : OUTFLOW : SERVICES AND SUPPLIES The Great Plates Delivered Program is a temporary initiative that delivers meals to seniors residing within the city limits. It’s designed to help older adults and those at high risk from COVID-19 stay home and healthy by providing three nutritious meals. Unfortunately, due to the end of federal funding, the program concluded on July 9, 2021, and is no longer accepting new participants San Joaquin Valley Air Pollution Control District (SJVAPCD) grant for purchase of alternative fuel infrastructure projects.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[298] : STATE GRANTS FUND: AB109 - ACT GRANT
TOTAL REVENUE 116,962 - - - - TOTAL EXPENSE 112,492 - - - - ENDING FUND BALANCE 4,470 - - - -

REVENUE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES298-040-201-4329 GRANT REVENUE 116,962 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : REVENUES116,962 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5110 DIRECT LABOR-REGULAR 53,119 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5130 OVERTIME 4,387 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5170 OTHER LEAVE BUY BACK 16,298 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5210 PERS EXPENSE 7,057 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5220 SOCIAL SECURITY 5,715 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5310 HEALTH INSURANCE 10,959 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5320 WORKERS COMPENSATION 5,374 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5340 EMPLOYEE ASSISTANCE PROGRAM 1,738 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5350 FITNESS PROGRAM 18 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-5420 UNIFORM ALLOWANCE 900 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6124 SUPPLIES-OTHER 2,037 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-6332 FUEL-UNLEADED 2,679 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY298-040-201-7239 VEHICLE PLUS MDT 2,212 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AB109 - ACT GRANT : CAPITAL OUTLAY112,492 - - - - [298] POLICE : STATE GRANTS FUND: AB109 - ACT GRANT : OUTFLOW : CAPITAL OUTLAY [298] : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT TOTAL REVENUE 65,660 - 15,378 - - TOTAL EXPENSE 3,540 4,133 15,378 13,945 - ENDING FUND BALANCE 62,120 (4,133) - (13,945) -

REVENUE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES298-040-202-4329 GRANT REVENUE 65,660 - 15,378 - - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : REVENUES65,660 - 15,378 - - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES

EXPENSE
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : INFLOW : REVENUES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES298-040-202-6290 SVCS-PROFESSIONAL SERVICES 3,540 4,133 15,378 13,945 - [298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [298] STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : SERVICES AND SUPPLIES3,540 4,133 15,378 13,945 - Joint cooperative effort and formalize relationships between participating agencies for policy and planning in order to create a cooperative unit capable of addressing the public safety concerns and issues facing local law eforcement in Fresno County regarding probation supervision, post release community supervision (PRCS) and mandatory supervision (MS) that may occur due to the passage of the Criminal Justice realignment act (AB109) effective October 1, 2011.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[298] POLICE : STATE GRANTS FUND: AB178 - WELLNESS & MENTAL HEALTH GRANT : OUTFLOW : SERVICES AND SUPPLIES [298] : STATE GRANTS FUND: PROP 68

TOTAL REVENUE - - - - - TOTAL EXPENSE 37,488 - - - - ENDING FUND BALANCE (37,488) - - - -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES298-070-101-4329 GRANT REVENUE - - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES- - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES298-070-101-9100 TRANSFERS TO OTHER FUNDS 37,488 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: PROP 68 : REVENUES37,488 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: PROP 68 : INFLOW : REVENUES [298] : STATE GRANTS FUND: TOMBSTONE
TOTAL REVENUE 25,698 111,335 4,500,000 1,502,938 3,594,100 TOTAL EXPENSE 26,448 99,287 4,500,000 2,179,976 3,594,100 ENDING FUND BALANCE (750) 12,048 - (677,038) -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES230-070-101-4329 GRANT REVENUE 25,698 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES298-070-102-4329 GRANT REVENUE - 111,335 4,500,000 1,502,938 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: TOMBSTONE : REVENUES25,698 111,335 4,500,000 1,502,938 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: TOMBSTONE : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT - 99,287 4,500,000 2,179,976 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY230-070-101-7628 TOMBSTONE WATER CONNECTION PROJECT 0 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY230-070-101-9100 TRANSFERS TO OTHER FUNDS 26,448 - - - - [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: STATE WATER BOARD GRANT : CAPITAL OUTLAY26,448 99,287 4,500,000 2,179,976 3,594,100 [298] PUBLIC WORKS : STATE GRANTS FUND: STATE WATER BOARD GRANT : OUTFLOW : CAPITAL OUTLAY This fund supports the development of a groundwater recharge project in the North Sanger area, administered by the City of Sanger on behalf of the South Kings Groundwater Sustainability Agency (SKGSA).

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[298] : STATE GRANTS FUND: AHSC PROJECT
TOTAL REVENUE - - 975,000 - - TOTAL EXPENSE - 131 975,000 18,846 - ENDING FUND BALANCE - (131) - (18,846) -

REVENUE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES298-070-103-4329 GRANT REVENUE - - 975,000 - - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUESTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : REVENUES- - 975,000 - - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES

EXPENSE
[298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : INFLOW : REVENUES [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY298-070-103-7640 AHSC PROJECT - 131 975,000 18,846 - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAYTOTAL [298] STATE GRANTS FUND: AHSC PROJECT : CAPITAL OUTLAY- 131 975,000 18,846 - [298] PUBLIC WORKS : STATE GRANTS FUND: AHSC PROJECT : OUTFLOW : CAPITAL OUTLAY [299] : FEDERAL GRANTS FUND: OTS STEP GRANT
TOTAL REVENUE 24,050 27,700 40,000 42,828 46,500 TOTAL EXPENSE 23,234 25,112 40,000 3,042 46,500 ENDING FUND BALANCE 816 2,588 - 39,786 -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES299-040-101-4329 GRANT REVENUE 24,050 27,700 40,000 42,828 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : REVENUES24,050 27,700 40,000 42,828 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5130 OVERTIME 20,161 23,337 40,000 2,984 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5210 PERS EXPENSE - (3) - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5220 SOCIAL SECURITY 1,166 1,778 - 58 - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5320 WORKERS COMPENSATION 1,031 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5340 EMPLOYEE ASSISTANCE PROGRAM - - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-5350 FITNESS PROGRAM - (0) - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS299-040-101-6122 SUPPLIES-SHOP AND FIELD 876 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS STEP GRANT : WAGES AND BENEFITS23,234 25,112 40,000 3,042 46,500 [299] POLICE : FEDERAL GRANTS FUND: OTS STEP GRANT : OUTFLOW : WAGES AND BENEFITS [299] : FEDERAL GRANTS FUND: OTS ABC GRANT
TOTAL REVENUE 11,922 17,287 28,000 - - TOTAL EXPENSE 11,922 19,159 28,000 645 - ENDING FUND BALANCE - (1,872) - (645) -

REVENUE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES299-040-102-4329 GRANT REVENUE 11,922 17,287 28,000 - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUESTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : REVENUES11,922 17,287 28,000 - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES

EXPENSE
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : INFLOW : REVENUES [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5130 OVERTIME 9,884 17,588 28,000 600 - The Affordable Housing and Sustainable Communities (AHSC) Program in California provides grants and/or loans to projects that achieve greenhouse gas (GHG) emission reductions while benefiting Disadvantaged Communities, Low-Income Communities, and Low-Income Households.

The OTS STEP grant combines several traffic enforcement programs under a single grant umbrella. It reimburses law enforcement agencies for overtime worked on proven traffic enforcement strategies, such as driving under the influence (DUI) checkpoints and DUI saturation patrols. These efforts contribute to safer roads and help prevent accidents related to impaired driving.

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

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5220 SOCIAL SECURITY 700 1,337 - 46 - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-5320 WORKERS COMPENSATION 1,339 - - - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITS299-040-102-6110 SUPPLIES - 233 - - - [299] POLICE : FEDERAL GRANTS FUND: OTS ABC GRANT : OUTFLOW : WAGES AND BENEFITSTOTAL [299] FEDERAL GRANTS FUND: OTS ABC GRANT : WAGES AND BENEFITS11,922 19,159 28,000 645 - [299] : FEDERAL GRANTS FUND: FEMA GRANT
TOTAL REVENUE - 67,347 - - -

TOTAL EXPENSE - - - - - ENDING FUND BALANCE - 67,347 - - -

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

EXPENSE
[299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : INFLOW : REVENUES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-005-101-6290 SVCS-PROFESSIONAL SERVICES - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES299-070-201-6122 SUPPLIES-SHOP AND FIELD - - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [299] FEDERAL GRANTS FUND: FEMA GRANT : SERVICES AND SUPPLIES- - - - - [299] PUBLIC WORKS : FEDERAL GRANTS FUND: FEMA GRANT : OUTFLOW : SERVICES AND SUPPLIES FEMA offers various grants to support disaster preparedness, mitigation, response, and recovery.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
AGENCY
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUND
[381] : REDEVELOPMENT OBLIGATION RETIREMENT FUNDBEGINNING BALANCE 1,617,801 1,617,801 1,617,801 1,617,801 2,825,686 TOTAL REVENUE - - - 1,207,885 -

TOTAL EXPENSE - - - - - REV. LESS EXP - - - 1,207,885 - ENDING FUND BALANCE 1,617,801 1,617,801 1,617,801 2,825,686 2,825,686

REVENUE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4008 TAX INCREMENT REVENUE - - - 1,207,885 - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-4801 INTEREST INCOME - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND : REVENUES- - - 1,207,885 - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES

EXPENSE
[381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND : INFLOW : REVENUES381-080-101-8550 DEPRECIATION EXPENSE - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-9000 TRANSFERS OUT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGES381-080-101-8120 KEISER OPTION AGREEMENT - - - - - [381] PUBLIC WORKS : REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OUTFLOW : OTHER CHARGESTOTAL [381] REDEVELOPMENT OBLIGATION RETIREMENT FUND: RDA - ECONOMIC DEV : OTHER CHARGES- - - - - [383] : SOUTH KINGS GROUNDWATER SUSTAINABILITY A
BEGINNING BALANCE 565,254 472,613 2,067,516 2,067,516 4,888,198 TOTAL REVENUE 3,240,018 4,537,249 3,825,000 2,893,675 4,505,170 TOTAL EXPENSE 3,332,659 2,942,346 3,825,000 72,993 4,413,500 REV. LESS EXP (92,641) 1,594,903 - 2,820,682 91,670 ENDING FUND BALANCE 472,613 2,067,516 2,067,516 4,888,198 4,979,869

REVENUE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4010 SKGSA AGENCY REVENUE 3,171,501 3,197,500 3,825,000 2,801,605 4,413,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4329 SKGSA/ PROP 68 GRANT REVENUE 53,451 1,277,431 - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4869 MISCELLANEOUS REVENUE - - - 303 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES383-070-101-4801 INTEREST INCOME 15,066 62,318 - 91,767 91,670 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : REVENUES3,240,018 4,537,249 3,825,000 2,893,675 4,505,170

EXPENSE
[383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : INFLOW : REVENUES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6123 PERMIT PROCESSING - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6290 SVCS-PROFESSIONAL SERVICES 189,616 120,855 125,000 44,620 170,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6430 INSURANCE PREMIUMS - - 15,000 - 17,500 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6448 ADMINISTRATIVE EXPENSE - - 60,000 - 50,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6921 SKGSA WATER PURCHASE 1,580,000 1,975,000 2,600,000 - 2,700,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-6940 MISCELLANEOUS-OTHER EXPENSE - - - - - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-8455 MEMBER AGENCY REIMBURSEMENTS - - 1,025,000 - 1,025,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-7445 SKGSA PROJECTS - - - - 451,000 [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIES383-070-101-7562 NORTH SANGER GROUNDWATER RECHARGE PROJEC1,563,043 846,491 - 28,373 - [383] PUBLIC WORKS : SOUTH KINGS GROUNDWATER SUSTAINABILITY A : OUTFLOW : SERVICES AND SUPPLIESTOTAL [383] SOUTH KINGS GROUNDWATER SUSTAINABILITY A : CAPITAL OUTLAY3,332,659 2,942,346 3,825,000 72,993 4,413,500 This fund accounts for activity in the Successor Agency to the Sanger Redevelopment Agency as the Successor Agency completes the dissolution of the Redevelopment Agency and closes down ones all RDA obligations are met and land holdings divested.

The South Kings Groundwater Sustainability Agency (SKGSA) is comprised of five cities and two community services districts. These public entities formed a joint-powers authority (JPA) agreement in May 2017 to take on the responsibility of sustainable ground water management.

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[486] : SANGER HOUSING AUTHORITY
BEGINNING BALANCE 1,152,607 1,120,230 1,113,299 1,113,299 1,112,426 TOTAL REVENUE 302,894 12,643 37,700 18,912 18,283 TOTAL EXPENSE 335,271 19,574 36,478 19,786 56,806 REV. LESS EXP (32,377) (6,931) 1,222 (873) (38,524) ENDING FUND BALANCE 1,120,230 1,113,299 1,114,521 1,112,426 1,073,902

REVENUE
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4329 GRANT REVENUE 236,275 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4801 INTEREST INCOME 8,332 5,042 - 3,286 3,283 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4802 UNREALIZED GAIN (LOSS) INVESTMENTS - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4960 PROCEEDS ON REHAB LOAN 44,898 5,720 26,100 5,596 6,000 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES486-080-101-4961 PROCEEDS ON DAP LOAN 13,389 1,880 11,600 10,030 9,000 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUESTOTAL [486] SANGER HOUSING AUTHORITY : REVENUES302,894 12,643 37,700 18,912 18,283 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES

EXPENSE
[486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : INFLOW : REVENUES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5110 DIRECT LABOR-REGULAR 49,873 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5160 VACATION LEAVE BUY BACK 2,800 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5210 PERS EXPENSE 3,489 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5219 PERS OBLIGATION BOND - - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5220 SOCIAL SECURITY 4,072 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5310 HEALTH INSURANCE 7,337 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5320 WORKERS COMPENSATION 2,402 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5340 EMPLOYEE ASSISTANCE PROGRAM 8 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5350 FITNESS PROGRAM 9 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5410 AUTO ALLOWANCE 132 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS486-060-203-5411 CELL PHONE ALLOWANCE 129 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITSTOTAL [486] SANGER HOUSING AUTHORITY : WAGES AND BENEFITS70,251 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : WAGES AND BENEFITS [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6290 SVCS-PROFESSIONAL SERVICES 10,512 9,359 25,786 11,496 45,786 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6431 GENERAL LIABILITY PREMIUMS 647 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6432 PROPERTY PREMIUMS 254 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6438 UNEMPLOYMENT INSURANCE 178 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6445 DISABILITY INSURANCE 430 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6448 RISK MGT ADMIN 6 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-6449 ERMA PERSONNEL INSURANCE 107 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-060-203-8440 CHARGES FOR INTERNAL ADMIN 16,610 10,215 10,692 8,290 11,020 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES486-080-101-8660 DAP LOANS 236,275 - - - - [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIESTOTAL [486] SANGER HOUSING AUTHORITY : OTHER CHARGES265,020 19,574 36,478 19,786 56,806 [486] COMMUNITY DEVELOPMENT : SANGER HOUSING AUTHORITY : OUTFLOW : SERVICES AND SUPPLIES [411] : SANGER FINANCING AUTHORITY
BEGINNING BALANCE 8,602,409 7,930,519 8,486,987 8,486,987 8,956,477 TOTAL REVENUE 1,597,291 8,453,889 - 492,035 957 TOTAL EXPENSE 2,269,180 7,897,421 1,257,764 22,545 50,000 REV. LESS EXP (671,889) 556,467 (1,257,764) 469,490 (49,043) ENDING FUND BALANCE 7,930,519 8,486,987 7,229,223 8,956,477 8,907,434

REVENUE
[487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-020-401-4801 INTEREST INCOME - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-020-401-4950 PROCEEDS ON SALE OF BONDS - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-080-101-4801 INTEREST INCOME 24,413 - - 958 957 [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-090-101-4925 TRANSFER FROM OTHER FUNDS 1,145,239 - - - - ## 487-090-101-4950 PROCEEDS ON SALE OF BONDS - - - - - [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES411-090-101-4801 INTEREST INCOME 418,287 - - - - ## 483-080-101-9100 TRANSFERS TO OTHER FUNDS 9,353 - - - - ## TOTAL [483] SANGER FINANCING AUTHORITY : REVENUES1,597,291 - - 958 957 This fund accounts for debt held by the Sanger Housing Authority.

This fund accounts for debt held by the Sanger Financing Authority PAGE
158

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

CITY OF SANGER
OPERATING BUDGET DETAIL • FISCAL YEAR 2026-2027
[487] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : INFLOW : REVENUES [487] FINANCE : SANGER FINANCING AUTHORITY : INFLOW : REVENUES487-050-402-4329 REVENUE - 8,453,889 - 491,078 - ## 487-050-402-4801 INTEREST INCOME - - - - - ## TOTAL [487] SANGER FINANCING AUTHORITY : REVENUES- 8,453,889 - 491,078 -

EXPENSE
#
[411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY # 487-050-402-7210 FIRE STATION REMODEL & EXPANSION - 7,882,306 1,207,764 - - [411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY411-050-402-7210 FIRE STATION REMODEL & EXPANSION 1,079,810 - - - - [411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAYTOTAL [411] SANGER FINANCING AUTHORITY : CAPITAL OUTLAY1,079,810 7,882,306 1,207,764 - - [411] FIRE AND EMERGENCY SERVICES : SANGER FINANCING AUTHORITY : OUTFLOW : CAPITAL OUTLAY [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIES487-060-403-6290 SVCS-PROFESSIONAL SERVICES 15,178 15,115 50,000 22,545 50,000 [487] COMMUNITY DEVELOPMENT : SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : OUTFLOW : SERVICES AND SUPPLIESTOTAL [487] SANGER FINANCING AUTHORITY: ENHANCED INFRASTRUCTURE FINANCE DISTRICT : SERVICES AND SUPPLIES15,178 15,115 50,000 22,545 50,000 [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES # 487-090-101-8210 BOND PRINCIPAL PAYMENT - - - - - # 487-090-101-8211 BOND INTEREST EXPENSE - - - - - # 487-090-101-8251 NOTE INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8210 BOND PRINCIPAL EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-301-8211 BOND INTEREST EXPENSE - - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8210 BOND PRINCIPAL PAYMENT 790,645 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-8211 BOND INTEREST EXPENSE 354,594 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGES487-090-401-9100 TRANSFERS TO OTHER FUNDS 28,954 - - - - [487] NON-DEPARTMENTAL : SANGER FINANCING AUTHORITY : OUTFLOW : OTHER CHARGESTOTAL [487] SANGER FINANCING AUTHORITY : OTHER CHARGES1,174,193 - - - - [811] : CASH DEPOSIT TRUST FUND
BEGINNING BALANCE 2,603 2,603 2,603 2,603 TOTAL REVENUE 4,695 - - - - TOTAL EXPENSE 2,092 - - - - REV. LESS EXP 2,603 - - - - ENDING FUND BALANCE 2,603 2,603 2,603 2,603 2,603

REVENUE
[811] NON-DEPARTMENTAL : CASH DEPOSIT TRUST FUND : INFLOW : REVENUES ## 811-090-101-4869 MISCELLANEOUS REVENUE 4,695 - - - - ## 811-090-101-4801 INTEREST INCOME - - - - - ## TOTAL [811] CASH DEPOSIT TRUST FUND : REVENUES 4,695 - - - -

EXPENSE
#
[811] NON-DEPARTMENTAL : CASH DEPOSIT TRUST FUND : OUTFLOW : OTHER CHARGES ## 811-090-101-6940 MISCELLANEOUS-OTHER EXPENSE 2,092 - - - - ## TOTAL [811] CASH DEPOSIT TRUST FUND : OTHER CHARGES2,092 - - - - This fund accounts for non-utility billing deposit related receipts.

PAGE
159

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

CAPITAL IMPROVEMENT PLAN
PAGE
160

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

ACCT NO ACCOUNT NAME AMOUNT
280-040-102-7642 DISPATCH CENTER 3,974,020
298-070-102-7628 TOMBSTONE WATER CONNECTION PROJECT 3,594,100 231-070-102-7627 WATER WELL #19 3,150,000
631-070-601-7901 ALLEY RECONSTRUCTION PROJECT 1,500,000 621-070-501-7900 WWTF - PROJECTS 988,000
217-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT 956,000 217-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE 915,000 219-060-101-7640 ANNADALE AVENUE STREETSCAPE AND AHSC PUBLIC IMPROVEMENTS 900,000 284-030-101-7130 VETERANS PARK 900,000
216-070-101-7647 GEARY AVENUE - ACADEMY TO HARRISON AVE 875,000 217-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT 872,000 207-070-101-7633 2025 STREET SEALING PROJECT 750,000 217-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED/ 2020 CMAQ LIFELINE 615,000 207-070-101-7644 JENSEN AVENUE RECONSTRUCTION - FALLER AVE TO L STREET 600,000 212-070-101-7635 8TH STREET - FALLER AVE TO QUALITY 600,000 383-070-101-7445 SKGSA PROJECTS 451,000
217-070-101-7708 5TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS 450,000 217-070-101-7709 7TH STREET-RAILROAD CROSSING SAFETY IMPROVEMENTS 450,000 217-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 441,000 212-070-101-7631 JENSEN AND INDIANOLA TRAFFIC SIGNAL 425,000 101-030-901-7130 VETERANS PARK 400,000 621-070-501-7563 NORTH/GREENWOOD LIFT STATION RECONST 392,000 212-070-101-7637 INDUSTRIAL AVE OVERLAY - END TO NORTH AV 350,000 202-070-101-7442 FOWLER TRAIL & BETHEL/CHURCH BIKE & PED 335,000 217-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS 320,000 611-070-401-7557 WELL REHABILITATION 250,000
211-070-101-7649 GREENWOOD AND JENSEN INTERSECTION IMPROVEMENTS PROJECT 239,000 211-070-101-7653 4TH STREET - ACADEMY TO O ST 235,000 211-070-101-7648 BETHEL AVENUE - ANNADALE TO NORTH AVE 228,000 611-070-401-7444 CITY YARD ROOFING PROJECT 225,000
211-070-101-7652 FALLER AVE - ALMOND TO ANNADALE 220,000 211-070-101-7650 CMAQ RESIDENTIAL ALLEY PAVING PROJECT 218,000 212-070-101-7654 VINE STREET - LYON TO BREHLER AVE 205,000 217-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED 205,000 251-070-104-7658 MEDRANO PARK IMPROVEMENTS 200,000
251-070-105-7660 JFK PARK TRAIL LIGHTING PROJECT 200,000 611-070-401-7205 STREET VALVE PROJECT 175,000
205-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN 150,000 216-070-101-7634 ROTARY & CHAVEZ BASIN STORM DRAIN IMPROVE 150,000 217-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES 148,000 621-070-501-7800 ACADEMY/ MUSCAT LIFT STATION UPGRADES 130,000 213-070-101-7717 NORTH AVENUE PEDESTRIAN CROSSING IMPROVEMENTS 130,000 621-070-501-7805 SSMH NORTH & GREENWOOD MH 107,000
203-070-101-7717 NORTH AVENUE PEDESTRIAN CROSSING IMPROVEMENTS 105,000 217-070-101-7718 ACADEMY AVE REHAB - 4TH STREET TO CALIFORNIA AVE 104,000 209-070-101-7707 FOWLER SWITCH CANAL PEDESTRIAN BRIDGE 100,000 212-070-101-7639 BREHLER AVE - 7TH TO 9TH; WEBSTER AVE 100,000 212-070-101-7659 RAILROAD CROSSING SAFETY ACTION PLAN 100,000 212-070-101-7646 CENTRAL AVE - ACADEMY AVE TO CITY LIMITS 80,000 212-070-101-7711 5TH STREET - BETHEL AVE TO GREENWOOD AVE 80,000 PAGE
161

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

ACCT NO ACCOUNT NAME AMOUNT
212-070-101-7712 9TH STREET - ACADEMY AVE TO FALLER AVE 65,000 212-070-101-7716 CHURCH AVENUE OVERLAY - INDIANOLA AVE TO BETHEL AVE 60,000 213-070-101-7371 STREET PROJECTS VARIOUS LOCATIONS 60,000 217-070-101-7657 JENSEN AVENUE - BETHEL AVE TO FOWLER SWITCH CANAL 59,000 203-070-101-7645 ACADEMY, JENSEN AND GREENWOOD BIKE ROUTES 57,000 217-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET 57,000 202-070-101-7707 FOWLER SWITCH CANAL PEDESTRIAN BRIDGE 50,000 207-070-101-7513 ADA IMPROVEMENTS-VARIOUS LOCATIONS 50,000 212-070-101-7713 I STREET - ANNADALE AVE TO EDGAR AVE 50,000 212-070-101-7710 2027 STREET SEALING PROJECT 40,000 212-070-101-7714 ACADEMY/N STREET ALLEY - JENSEN TO 7TH STREET 30,000 213-070-101-7643 HSIP CYCLE 11 PROJECT - JENSEN AVE PED SAFETY IMPROVEMENTS 30,000 631-070-601-7715 ACADEMY/N STREET ALLEY - 7TH TO 8TH STREET 30,000 212-070-101-7718 ACADEMY AVE REHAB - 4TH STREET TO CALIFORNIA AVE 26,000 212-070-101-7391 STREET PROJECTS VARIOUS LOCATIONS 20,000 207-070-101-7657 JENSEN AVENUE - BETHEL AVE TO FOWLER SWITCH CANAL 15,000 207-070-101-7656 7TH STREET REHABILITATION - ACADEMY AVE TO P STREET 14,000 TOTAL CIP 30,000,120$
PAGE
162

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

DEBT SERVICE SCHEDULE
PAGE
163

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

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

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

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

SANGER FINANCING AUTHORITY OBLIGATIONS
2021 PENSION OBLIGATION BONDS LEASE REVENUE BONDS, SERIES 2020A LEASE REVENUE BONDS, SERIES 2022A PAGE
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CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027

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

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

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

UTILITY FUND OBLIGATIONS
WASTEWATER REVENUE REFUNDING BONDS, SERIES 2022A WASTEWATER REVENUE REFUNDING BONDS, SERIES 2022B WATER REVENUE REFUNDING BONDS, SERIES 2022A ASSUMES TAX-EXEMPT CONVERSION ON JUNE 15,2024
PAGE
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

POSITION CONTROL
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CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027
TOTAL FTE COUNT 152.00 3.00 155.00 CITY COUNCIL 5.00 - 5.00
MAYOR 1.00 1.00
COUNCIL MEMBER 4.00 4.00

EXECUTIVE ASSISTANT TO CITY MANAGER - - CITY MANAGER 1.50 - 1.50
CITY MANAGER 1.00 1.00

ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50 CITY CLERK 0.50 - 0.50
CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50

CITY CLERK/DEPUTY PERSONNEL OFFICER - - FINANCE 9.50 - 9.50
FINANCE ADMINISTRATION 4.00 - 4.00

ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - FINANCE DIRECTOR 1.00 1.00
FINANCE MANAGER 1.00 1.00
ADMINISTRATIVE ANALYST 1.00 1.00

SENIOR ACCOUNTANT - -

MANAGEMENT ANALYST - -
ACCOUNTANT 1.00 1.00
UTILITY BILLING 5.50 - 5.50 ACCOUNT CLERK II 3.00 3.00
ACCOUNT CLERK I 2.00 2.00
(PT) ACCOUNT CLERK 0.50 0.50
HUMAN RESOURCES 4.00 - 4.00

ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - HUMAN RESOURCES MANAGER 1.00 1.00
HUMAN RESOURCES ANALYST 2.00 2.00
HR TECHNICIAN 1.00 1.00

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

CHANGE IN FTE
COMMUNITY DEVELOPMENT 9.00 - 9.00 COMMUNITY DEVELOPMENT DIRECTOR 1.00 1.00
SENIOR PLANNER 1.00 1.00
BUILDING OFFICIAL 1.00 1.00
BUILDING INSPECTOR 1.00 1.00
SENIOR CODE ENFORCEMENT OFFICER 1.00 1.00 PROGRAM TECHNICIAN 2.00 2.00
CODE ENFORCEMENT OFFICER 1.00 1.00
(PT) BUILDING INSPECTOR (HOURLY) 0.50 0.50 (PT) CODE ENFORCEMENT OFFICER (HOURLY) 0.50 0.50 FIRE DEPARTMENT 38.00 - 38.00 FIRE CHIEF 1.00 1.00
FIRE CAPTAIN 3.00 3.00
COMMUNITY RISK REDUCTION OFFICER 1.00 1.00 FIRE LIEUTENANT 3.00 3.00
FIRE ENGINEER 3.00 3.00
FIREFIGHTER II 10.00 10.00
FIREFIGHTER I 6.00 6.00
NON-SAFETY EMT/ PARAMEDIC (HOURLY) 8.00 8.00 EXECUTIVE ASSISTANT 1.00 1.00

ADMINISTRATIVE SECRETARY - -
BILLING CLERK 2.00 2.00
(PT) BILLING CLERK - -
POLICE DEPARTMENT 46.50 2.00 48.50 POLICE CHIEF 1.00 1.00
POLICE COMMANDER 2.00 2.00
POLICE SERGEANT 5.00 5.00
POLICE CORPORAL 4.00 1.00 5.00 POLICE OFFICER 28.00 28.00
POLICE RECORDS SUPERVISOR (SPOA) 1.00 1.00 COMMUNITY SERVICE OFFICER II 2.00 2.00

POLICE CADET - -
ANIMAL CONTROL OFFICER 1.00 1.00

ADMINISTRATIVE ASSISTANT - -
EXECUTIVE ASSISTANT 1.00 1.00
RECORDS CLERK I 1.00 1.00
(PT) ANIMAL CONTROL OFFICER 0.50 0.50
(PT) RECORDS CLERK - 0.50 0.50 (PT) KENNEL TECHNICIAN - 0.50 0.50 PAGE
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CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027

CHANGE IN FTE
PUBLIC WORKS 23.00 1.00 24.00 PUBLIC WORKS ADMINISTRATION 5.00 - 5.00 PUBLIC WORKS DIRECTOR 1.00 1.00

DEPUTY PUBLIC WORKS DIRECTOR - -
PUBLIC WORKS MANAGER 1.00 1.00
MANAGEMENT ANALYST 2.00 2.00
PROGRAM TECHNICIAN 1.00 1.00
STREETS 4.00 - 4.00

PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES - - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00 STREETS, PKS & FAC WORKER II 2.00 2.00
STREETS, PKS & FAC WORKER I 1.00 1.00

GRAFFITI REMOVAL OPERATOR - -
WATER 5.00 - 5.00
WATER OPERATIONS MANAGER 1.00 1.00
WATER OPERATOR II 1.00 1.00
WATER OPERATOR I 3.00 3.00
WASTEWATER 9.00 1.00 10.00
PLANT MANAGER-WASTEWATER 1.00 1.00
CHIEF OPERATOR 1.00 1.00
ENVIRONMENTAL COMPLIANCE MANAGER 1.00 1.00 WASTEWATER OPERATOR III 1.00 1.00
WASTEWATER OPERATOR II 1.00 1.00
WASTEWATER OPERATOR I/ENVIRONMENTALCOMPLIANCE INSPECTOR - 1.00 1.00 WASTEWATER OPERATOR I 3.00 3.00
MECHANIC I 1.00 1.00
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CITY OF SANGER
OPERATING BUDGET DETAIL ∙ FISCAL YEAR 2026-2027
POSITION TITLE 2025-2026 2026-2027

CHANGE IN FTE
PARKS & RECREATION 15.00 - 15.00
PARKS, FACILITIES & RECREATION ADMINISTRATION 2.00 - 2.00 PARKS & RECREATION DIRECTOR 1.00 1.00
PARK & FACILITIES SUPERVISOR 1.00 1.00
RECREATION 2.50 - 2.50
RECREATION SUPERVISOR 1.00 1.00
RECREATION SPECIALIST II 1.00 1.00

RECREATION SPECIALIST I - -
(PT) RECREATION SPECIALIST I (HOURLY) 0.50 0.50
SENIOR CENTER 1.50 - 1.50
SENIOR CITIZEN COORDINATOR 1.00 1.00
(PT) SENIOR CITIZEN COORDINATOR I (HOURLY) 0.50 0.50
PARKS 6.00 - 6.00
SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00
STREETS, PKS & FAC WORKER II 3.00 3.00
STREETS, PKS & FAC WORKER I 2.00 2.00
FACILITIES 3.00 - 3.00

PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES - - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00
STREETS, PKS & FAC WORKER II 1.00 1.00
STREETS, PKS & FAC WORKER I 1.00 1.00
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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

APPROPRIATION LIMIT
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CITY OF SANGER
APPROPRIATIONS LIMIT: GANN ∙ FISCAL YEAR 2026-2027

PRICE AND POPULATION FACTORS
Fiscal Year Per Capita
Adjustment
Population
Adjustment
Total
Adjustment
Appropriation
Limit
2018 1.0369 1.0144 1.0518 $ 27,892,927
2019 1.0367 1.0152 1.0525 $ 29,356,130
2020 1.0385 1.0228 1.0622 $ 31,181,430
2021 1.0373 1.0067 1.0442 $ 32,561,205
2022 1.0573 1.0072 1.0649 $ 34,674,836
2023 1.0755 0.9904 1.0652 $ 36,934,775
2024 1.0444 0.9977 1.0420 $ 38,485,957
2025 1.0362 1.0027 1.0390 $ 39,986,822
2026 1.0644 1.0144 1.0797 $ 43,174,866
2027 1.0495 1.0101 1.0601 $ 45,769,673
DETERMINING THE FY 2027 RATE FACTOR Factor
Per Capita Personal Income Change from FY 2026 to FY 2027 4.95% Population Change (same period) 1.01%
Per Capita Cost of Living Ratio 1.0495
Population Ratio 1.0101
Rate Factor 1.0601
FY 2027 TAX APPROPRIATIONS SUBJECT TO FY 2027 Est.

Property Tax $ 2,673,900
Sales & Use Tax $ 4,160,564
Utility Users Tax $ 2,150,000
Franchise Fees $ 640,000
Business License Tax $ 175,000
Transient Occupancy Tax $ 15,000
Motor Vehicle In Lieu $ 3,400,000
Total Unadjusted Appropriations Subject to Limit $ 13,214,464 LIMIT Factor
GANN Limit for FY 2027 $ 45,769,673
Unadjusted Appropriations Subject to Limit $ 13,214,464 Projected Appropriations are below Limit by $ 32,555,209 PAGE
172

Page 322 ends

PAGE
173

Page 323 ends

RESOLUTION NO. 2026-49

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2026-2027

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

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

WHEREAS, all documentation used in the determination of the proceeds of taxes appropriations limit for the 2026-2027 Fiscal Year is calculated by adjusting the "base year", Fiscal Year 1978-79, proceeds of taxes appropriation limit for the population change and the change in the per capita personal income or local assessment roll due to non-residential construction.

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

The proceeds of taxes appropriation limit for the year 2026-2027 is established at $45,769,673 and that the appropriation from proceeds of taxes; revenue subject to the limitation is $13,214,464 an amount below the established limit by $32,555,209. Documentation used in the determination of the proceeds of tax appropriation limit is available to the public at the City of Sanger, Administrative Services Department, 1700 7th Street, Sanger, California.

*****************
The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18 th day of June 2026 and approved by
the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

____________________________
Lina Martinez, City Clerk

Page 324 ends

CITY OF SANGER
APPROPRIATIONS LIMIT: GANN

APPROPRIATIONS LIMITPRICE AND POPULATION FACTORS
Fiscal Year Per Capita
Adjustment
Population
Adjustment
Total
Adjustment
Appropriation
Limit
2018 1.0369 1.0144 1.0518 $ 27,892,927
2019 1.0367 1.0152 1.0525 $ 29,356,130
2020 1.0385 1.0228 1.0622 $ 31,181,430
2021 1.0373 1.0067 1.0442 $ 32,561,205
2022 1.0573 1.0072 1.0649 $ 34,674,836
2023 1.0755 0.9904 1.0652 $ 36,934,775
2024 1.0444 0.9977 1.0420 $ 38,485,957
2025 1.0362 1.0027 1.0390 $ 39,986,822
2026 1.0644 1.0144 1.0797 $ 43,174,866
2027 1.0495 1.0101 1.0601 $ 45,769,673
DETERMINING THE FY 2027 RATE FACTOR Factor
Per Capita Personal Income Change from FY 2026 to FY 2027 4.95% Population Change (same period) 1.01%
Per Capita Cost of Living Ratio 1.0495
Population Ratio 1.0101
Rate Factor 1.0601
FY 2027 TAX APPROPRIATIONS SUBJECT

TO THE GANN LIMIT
FY 2027 Est.

Property Tax $ 2,673,900
Sales & Use Tax $ 4,160,564
Utility Users Tax $ 2,150,000
Franchise Fees $ 640,000
Business License Tax $ 175,000
Transient Occupancy Tax $ 15,000
Motor Vehicle In Lieu $ 3,400,000
Total Unadjusted Appropriations Subject to Limit $ 13,214,464 LIMIT Factor
GANN Limit for FY 2027 $ 45,769,673
Unadjusted Appropriations Subject to
Limit
$ 13,214,464
Projected Appropriations are below
Limit by
$ 32,555,209

Page 325 ends

RESOLUTION NO. 2026-50

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

REGULAR FULL-TIME POSITIONS AND REGULAR PART-TIME POSITIONS IN THE CITY SERVICE EFFECTIVE JULY 1, 2026, IN ACCORDANCE WITH THE OPERATING BUDGET FOR THE 2026-2027 FISCAL YEAR

WHEREAS, as the City Council of the City of Sanger did adopt a Resolution adopting the City Operating Budget and the Capital Improvement Budget for Fiscal Year 2026-2027;

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Sanger does hereby authorize the regular full-time and regular part-time positions in each City department as provided for in the Fiscal Year 2026-2027 operating budget and as detailed in the attached schedule.

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

The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18th day of June 2026 and approved by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

____________________________
Lina Martinez, City Clerk

Page 326 ends

CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

POSITION CONTROL

Page 327 ends

EXECUTIVE ASSISTANT TO CITY MANAGER - - CITY MANAGER 1.50 - 1.50
CITY MANAGER 1.00 1.00

ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50 CITY CLERK 0.50 - 0.50
CITY CLERK/EXECUTIVE ASSISTANT TO CITY MANAGER 0.50 0.50

CITY CLERK/DEPUTY PERSONNEL OFFICER - - FINANCE 9.50 - 9.50
FINANCE ADMINISTRATION 4.00 - 4.00

ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - FINANCE DIRECTOR 1.00 1.00
FINANCE MANAGER 1.00 1.00
ADMINISTRATIVE ANALYST 1.00 1.00

SENIOR ACCOUNTANT - -

MANAGEMENT ANALYST - -
ACCOUNTANT 1.00 1.00
UTILITY BILLING 5.50 - 5.50 ACCOUNT CLERK II 3.00 3.00
ACCOUNT CLERK I 2.00 2.00
(PT) ACCOUNT CLERK 0.50 0.50
HUMAN RESOURCES 4.00 - 4.00

ASSISTANT CITY MANAGER/ ADMINISTRATIVE SERVICES DIRECTOR - - HUMAN RESOURCES MANAGER 1.00 1.00
HUMAN RESOURCES ANALYST 2.00 2.00
HR TECHNICIAN 1.00 1.00

CHANGE IN FTE

Page 328 ends

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

POLICE CADET - -
ANIMAL CONTROL OFFICER 1.00 1.00

ADMINISTRATIVE ASSISTANT - -
EXECUTIVE ASSISTANT 1.00 1.00
RECORDS CLERK I 1.00 1.00
(PT) ANIMAL CONTROL OFFICER 0.50 0.50
(PT) RECORDS CLERK - 0.50 0.50 (PT) KENNEL TECHNICIAN - 0.50 0.50

Page 329 ends

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

CHANGE IN FTE
PUBLIC WORKS 23.00 1.00 24.00 PUBLIC WORKS ADMINISTRATION 5.00 - 5.00 PUBLIC WORKS DIRECTOR 1.00 1.00

DEPUTY PUBLIC WORKS DIRECTOR - -
PUBLIC WORKS MANAGER 1.00 1.00
MANAGEMENT ANALYST 2.00 2.00
PROGRAM TECHNICIAN 1.00 1.00
STREETS 4.00 - 4.00

PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES - - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00 STREETS, PKS & FAC WORKER II 2.00 2.00
STREETS, PKS & FAC WORKER I 1.00 1.00

Page 330 ends

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

CHANGE IN FTE
PARKS & RECREATION 15.00 - 15.00 PARKS, FACILITIES & RECREATION ADMINISTRATION 2.00 - 2.00 PARKS & RECREATION DIRECTOR 1.00 1.00
PARK & FACILITIES SUPERVISOR 1.00 1.00
RECREATION 2.50 - 2.50
RECREATION SUPERVISOR 1.00 1.00
RECREATION SPECIALIST II 1.00 1.00

RECREATION SPECIALIST I - -
(PT) RECREATION SPECIALIST I (HOURLY) 0.50 0.50 SENIOR CENTER 1.50 - 1.50 SENIOR CITIZEN COORDINATOR 1.00 1.00
(PT) SENIOR CITIZEN COORDINATOR I (HOURLY) 0.50 0.50 PARKS 6.00 - 6.00
SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00 STREETS, PKS & FAC WORKER II 3.00 3.00
STREETS, PKS & FAC WORKER I 2.00 2.00
FACILITIES 3.00 - 3.00

PUBLIC WORKS SUPERVISOR-STREETS,PARKS & FACILITIES - - SR STREETS, PARKS, FACILITIES WORKER 1.00 1.00 STREETS, PKS & FAC WORKER II 1.00 1.00
STREETS, PKS & FAC WORKER I 1.00 1.00

Page 331 ends

RESOLUTION NO. 2026-51

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

MASTER SALARY TABLES FOR ALL EMPLOYEES OF THE CITY OF SANGER

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

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

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

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

2. All prior resolutions concerning compensation for City employees that are in conflict with this Resolution or the attached Master Salary Tables are hereby repealed, and this Resolution shall be effective July 1, 2026.

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

The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18
th day of June 2026 and approved by the following
vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

____________________________
Lina Martinez, City Clerk

Page 332 ends

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

CITY OF SANGER

MASTER SALARY TABLE
FY 2025-2026

Page 333 ends

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

Page 334 ends

RESOLUTION NO. 2026-52

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER ADOPTING AN INVESTMENT POLICY FOR FISCAL YEAR 2026-2027

WHEREAS, Government Code Section 53646 required the City to annually adopt an investment policy;

WHEREAS, the Investment Policy attached here as Attachment A and included in the FY 2026-2027 adopted budget remains the same as previous years and conforms to Government Code Section 53600 through 53646.

NOW THEREFORE, IT IS HEREBY RESOLVED, that the City Council of the City of Sanger does hereby adopt the City of Sanger’s Investment Policy for Fiscal Year 2026-2027 as provided for in the Fiscal Year 2026-2027 operating budget and as detailed in the attached schedule.

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

The foregoing Resolution was considered by the City Council of the City of Sanger at a regularly scheduled meeting of said Council held on the 18
th day of June 2026 and approved by the following
vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

____________________________
Lina Martinez, City Clerk

Page 335 ends

EXHIBIT A

Page 336 ends

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

Page 337 ends

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.

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CITY OF SANGER
OPERATING BUDGET ∙ FISCAL YEAR 2026-2027

b. Maturities selected shall be provide for stability of income and liquidity. c. Disbursement and payroll dates shall be covered through liquid investments with a daily maturity date.

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

4. Financial Institutions. In selecting financial institutions, the creditworthiness shall be considered, and the Finance 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.

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Sanger City CouncilJune 18, 2026

Sanger City Council
June 18, 2026