Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
CDA Revenue
Workforce
Innovation and
Opportunity Act
12318002 52001
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
499,117
CDA Expense
Workforce
Innovation and
Opportunity Act
12318751 62140
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
5,000
CDA Expense
Workforce
Innovation and
Opportunity Act
12318751 62300
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
30,000
CDA Expense
Workforce
Innovation and
Opportunity Act
12318751 62500
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
145,999
CDA Expense
Workforce
Innovation and
Opportunity Act
12318751 69145
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
1,500
CDA Expense
Workforce
Innovation and
Opportunity Act
12318753 65010
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
500
CDA Expense
Workforce
Innovation and
Opportunity Act
12318753 69138
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
180,000
Revised 2/23/2026
EXHIBIT 1
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
CDA Expense
Workforce
Innovation and
Opportunity Act
12318753 61XXX
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
122,742
CDA Expense
Workforce
Innovation and
Opportunity Act
12318756 62500
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
8,532
CDA Expense
Workforce
Innovation and
Opportunity Act
12318763 62500
Align the WIOA program budget with the remaining
available funds and ensure the City can fully utilize
the grant through its allowable period, which extends
through June 30, 2026
4,844
CDA Revenue Home Program 13018002 59011
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(278,756)
CDA Expense Home Program 13018780 61000
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(137,609)
CDA Expense Home Program 13018780 61010
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
501
CDA Expense Home Program 13018780 61100
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(17,812)
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
CDA Expense Home Program 13018780 61102
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(27,212)
CDA Expense Home Program 13018780 61120
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(2,019)
CDA Expense Home Program 13018780 61130
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(25,454)
CDA Expense Home Program 13018780 61170
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(1,604)
CDA Expense Home Program 13018780 61180
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(5,778)
CDA Expense Home Program 13018780 62120
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(2,594)
CDA Expense Home Program 13018780 62130
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(1,500)
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
CDA Expense Home Program 13018780 62200
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
1,445
CDA Expense Home Program 13018780 62300
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(57,490)
CDA Expense Home Program 13018780 62302
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(2,900)
CDA Expense Home Program 13018780 62400
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(550)
CDA Expense Home Program 13018780 62600
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(60)
CDA Expense Home Program 13018780 62700
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
(120)
CDA Expense Home Program 13018780 63001
Decrease program income and reduce appropriations
by the same amount to align the revenue and
expense budgets with the program award amount.
2,000
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
CDA Revenue
Community
Development
Block Grant-
ESG
13518002 59011
Recognizing unspent prior year program income as
revenue and appropriating the same amount in the
expense budget
273,132
CDA Expense
Community
Development
Block Grant-
ESG
13518782 69011
Recognizing unspent prior year program income as
revenue and appropriating the same amount in the
expense budget
273,132
CDA Revenue
Housing
Authority- HAP
Program
13618002 52000
Revenues and expenditures are now allocated across
the appropriate funds based on each participant’s
associated program
(35,000)
CDA Expense
Housing
Authority- HAP
Program
13618760 69159
Revenues and expenditures are now allocated across
the appropriate funds based on each participant’s
associated program
(35,000)
CDA Revenue Housing
Authority-NED 13718002 52000
Revenues and expenditures are now allocated across
the appropriate funds based on each participant’s
associated program
15,000
CDA Expense Housing
Authority-NED 13718760 69159
Revenues and expenditures are now allocated across
the appropriate funds based on each participant’s
associated program
15,000
CDA Revenue
Housing
Authority-
Voucher HAP
14018002 50001
Use of fund balance to strengthen the oversight and
monitoring of Permanent Supportive Housing
communities
200,000
CDA Expense
Housing
Authority-
Voucher HAP
14018760 61040
Use of fund balance to strengthen the oversight and
monitoring of Permanent Supportive Housing
communities
200,000
CDA Revenue CalHOME
Program 14318002 50001
Use of Fund Balance to support program spending
until the new agreement is finalized with the State of
California
19,695
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
CDA Revenue CalHOME
Program 14318763 62300
Use of Fund Balance to support program spending
until the new agreement is finalized with the State of
California
870
CDA Revenue CalHOME
Program 14318763 63001
Use of Fund Balance to support program spending
until the new agreement is finalized with the State of
California
2,000
CDA Revenue CalHOME
Program 14318763 65100
Use of Fund Balance to support program spending
until the new agreement is finalized with the State of
California
806
CDA Revenue CalHOME
Program 14318763 61XXX
Use of Fund Balance to support program spending
until the new agreement is finalized with the State of
California
16,019
CDA Revenue ARPA EHV
HAP 17918002 52000
Revenues and expenditures are now allocated across
the appropriate funds based on each participant’s
associated program
20,000
CDA Expense ARPA EHV
HAP 17918760 69159
Revenues and expenditures are now allocated across
the appropriate funds based on each participant’s
associated program
20,000
CDA Revenue EHV Program 18018002 50001 Use of Fund Balance for the increased administrative costs related to program closeout 68,727
CDA Revenue EHV Program 18018002 52014 EHV Service Fee for the increased administrative costs related to program closeout 22,462
CDA Expense EHV Program 18018760 61000 Use of Fund Balance for the increased administrative costs related to program closeout 45,000
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
CDA Expense EHV Program 18018760 61040 Use of Fund Balance for the increased administrative costs related to program closeout 120
CDA Expense EHV Program 18018760 61100 Use of Fund Balance for the increased administrative costs related to program closeout 5,327
CDA Expense EHV Program 18018760 61120 Use of Fund Balance for the increased administrative costs related to program closeout 663
CDA Expense EHV Program 18018760 61130 Use of Fund Balance for the increased administrative costs related to program closeout 13,577
CDA Expense EHV Program 18018760 61180 Use of Fund Balance for the increased administrative costs related to program closeout 3,970
CDA Expense EHV Program 18018760 62403 Use of Fund Balance for the increased administrative costs related to program closeout 70
CDA Expense EHV Program 18018760 63001 EHV Service Fee appropriation for the increased administrative costs related to program closeout 22,462 CDA Expense General Fund 01118XXX 61XXX Department allocation for negotiated employee compensation increases 33,024
City Attorney Expense General Fund 011080XX 61XXX Department allocation for negotiated employee compensation increases 77,346
City Clerk Expense General Fund 011070XX 61XXX Department allocation for negotiated employee compensation increases 23,113
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
City Manager Expense General Fund 01103010 61XXX Department allocation for negotiated employee compensation increases 42,580
FIRE & EMS Revenue Fire Facilities
Fund 12015002 53700
Recognize Fire Facilities Fee revenue received for
large-scale new construction projects taller than two
stories
25,000
FIRE & EMS Revenue Fire Facilities
Fund 12015002 58000 Recognize investment earnings in the Fire Facilities Fund 25,000
FIRE & EMS Expense Fire Facilities
Fund 12015330 62300
OCFA Facilities Maintenance Charge one-time cost
increase due to actual expenditures exceeding the
FY2024-25 budget, as identified in the year-end audit.
50,000
FMSA Revenue Section 457
Admin 10010002 50001
Staff closing out Fund 100 based on the 457
Committee recommendation to distribute the
remaining expense account balance to Plan
participants on a pro rata basis based on account
balances as of December 31, 2023.
46,407
FMSA Expense Section 457
Admin 10010172 68000-011
Staff closing out Fund 100 based on the 457
Committee recommendation to distribute the
remaining expense account balance to Plan
participants on a pro rata basis based on account
balances as of December 31, 2023.
46,407
FMSA Expense General Fund 01110XXX 61XXX Department allocation for negotiated employee compensation increases 337,795
HR Expense
Air Quality
Improvement
Fund (AB2766)
03109050 69106
Increase appropriations for the annual incentives
account to align with prior year actual expenses.
There is sufficient fund balance to support the
increase.
50,000
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
HR Revenue
Air Quality
Improvement
Fund (AB2766)
03117002 50001
Increase appropriations for the annual incentives
account to align with prior year actual expenses.
There is sufficient fund balance to support the
increase.
50,000
HR Revenue Workers
Compensation 08209002 50001
Use of fund balance for Worker's Compensation
claim settlements, continuation of wages, treatment
costs, and legal fees
3,185,800
HR Expense Workers
Compensation 08209054 64080
Increased expenses for Worker's Compensation
claim settlements, continuation of wages, and
treatment costs
2,671,020
HR Expense Workers
Compensation 08209054 64082 Increased expenses for Worker's Compensation legal fees 514,780
HR Expense General Fund 011090XX 61XXX Department allocation for negotiated employee compensation increases 84,683
Library Expense
Cannabis
Public Benefit
Fund
01211020 62300
Library's portion of the annual security camera cost
increase with the new vendor, Convergint
Technologies. These funds will be used for one-time
server updates. The annual maintenance cost will
increase by 3% per the approved staff Report.
87,551
Library Expense
Cannabis
Public Benefit
Fund
01211020 66200
Additional construction funding for the Newhope
Library Renovation Project in the amount of $100,000
in Cannabis Public Benefit Fund funding for newly-
discovered termite damage to wooden structural
support beams and exterior wood framing. The
Library has $50,000 available in the FY25-26 budget.
50,000
Library Expense General Fund 01111XXX 61XXX Department allocation for negotiated employee compensation increases 129,385
MISC Revenue General Fund 01102002 50001 Scientific polling and associated professional services, including ballot language 160,000
MISC Revenue General Fund 01102002 50016 Increase Property Tax - VLF revenue estimates 646,100 Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
MISC Revenue General Fund 01102002 50020 Reduce Sales Tax Bradley Burns revenue estimates (996,800) MISC Revenue General Fund 01102002 50022 Reduce Sales Tax Measure X revenue estimates (811,300) MISC Revenue General Fund 01102002 58005
Recognize Section 115 Pension Trust investment
income and appropriate the same amount to the Non-
Departmental budget for pension trustee fees
130,000
MISC Revenue General Fund 01102002 59000-100
Staff closing out Fund 100 based on the 457
Committee recommendation to distribute the
remaining expense account balance to Plan
participants on a pro rata basis based on account
balances as of December 31, 2023.
46,407
MISC Revenue
Cannabis
Public Benefit
Fund
01202002 50001
Use of fund balance for Library's portion of the annual security camera cost increase with the new vendor,
Convergint Technologies and for the Newhope
Library Renovation Project.
137,551
Non-
Departmental Expense General Fund 01105015 62300
Recognize Section 115 Pension Trust investment
income and appropriate the same amount to the Non-
Departmental budget for pension trustee fees
130,000
Non-
Departmental Expense General Fund 01105015 69011
4% base increase set aside for employee
compensation negotiations (CASA, SEIU, SAMA,
PMA)
(2,000,000)
PBA Revenue General Fund 01116002 51601 Increase Planning Permit revenue estimates 824,320 PBA Revenue General Fund 01116002 53600 Increase Plan Check revenue estimates 339,430 PBA Expense General Fund 01116XXX 61XXX Department allocation for negotiated employee compensation increases 311,153
PD Expense General Fund 01114XXX 61XXX Department allocation for negotiated employee compensation increases 425,457
PRCSA Revenue General Fund 01113002 53331
Recognize city events revenue from the 5K Fun Run
and Fiestas Patrias and appropriate the same
amount for various contracted services at City events
54,941
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PRCSA Revenue General Fund 01113002 57082
Recognize event sponsorship revenue for Fiestas
Patrias and appropriate the same amount for various
contracted services at Fiestas Patrias
35,000
PRCSA Expense General Fund 01113017 62300 Transfer funding for dog park at Mabury Park (100,000) PRCSA Expense General Fund 01113230 62300
Recognize event sponsorship revenue for Fiestas
Patrias and appropriate the same amount for various
contracted services at Fiestas Patrias
89,941
PRCSA Expense General Fund 0111231 62300 Ayuda Sin Fronteras Program (Community Assistance Fund) 150,000
PRCSA Revenue
Recreation &
Community
Services
Acquisition &
Development
30113002 50001
Adjustment to close out the Recreation & Community
Services Fund due to inactivity and transfer remaining
cash to the Residential Development District 4 Fund
(Fund 314) as the fund's prior activity was primarily
associated with projects in District 4
6,306
PRCSA Expense
Recreation &
Community
Services
Acquisition &
Development
30113260 68000-314
Adjustment to close out the Recreation & Community
Services Fund due to inactivity and transfer remaining
cash to the Residential Development District 4 Fund
(Fund 314) as the fund's prior activity was primarily
associated with projects in District 4
6,306
PRCSA Revenue
Acquisition &
Development
(District 4)
31413002 59000-301
Adjustment to close out the Recreation & Community
Services Fund due to inactivity and transfer remaining
cash to the Residential Development District 4 Fund
(Fund 314) as the fund's prior activity was primarily
associated with projects in District 4
6,306
PRCSA Expense General Fund 01113XXX 61XXX Department allocation for negotiated employee compensation increases 167,402
PWA Expense General Fund 01117607 66220 Transfer funding for dog park at Mabury Park 100,000 PWA Expense Gas Tax 02917019 68000-059
Move the Traffic Management Control Center project
budget from the Gas Tax Fund to a Capital Project
Fund
342,266
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Expense Gas Tax 02917620 66200
Move the Traffic Management Control Center project
budget from the Gas Tax Fund to a Capital Project
Fund
(342,266)
PWA Revenue
Measure M-
Street
Construction
03217002 50001 Use of fund balance for the Warner Ave Improvement and OCTA Streetcar projects 971,110
PWA Expense
Measure M-
Street
Construction
03217663 66220
Appropriate OCTA Measure M2 grant funds for the
Warner Ave Improvements project to align project
balance with the general ledger balance
537,796
PWA Expense
Measure M-
Street
Construction
03217664 66220
Appropriate OCTA Measure M Funds to capture the
full amount of the $1.5 million grant for the OCTA
Streetcar project
433,314
PWA Revenue Select Street
Construction 05917002 59000-059
Move the Traffic Management Control Center project
budget from the Gas Tax Fund to a Capital Project
Fund
342,266
PWA Expense Select Street
Construction 05917663 66200
Move the Traffic Management Control Center project
budget from the Gas Tax Fund to a Capital Project
Fund
342,266
PWA Expense Local Drainage
Area No 1 20117660 68000-222
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 201 (Area 1)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
139
PWA Expense Local Drainage
Area No 2 20217660 68000-224
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 202 (Area 2)
geographic area is now 1.15% within Fund 224 (Area
IV) geographic area.
18 Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Expense Local Drainage
Area No 2 20217660 68000-225
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 202 (Area 2)
geographic area is now 98.85% within Fund 225
(Area V) geographic area.
1,476
PWA Expense Local Drainage
Area No 3 20317660 66220 Move CY Exp budget from Fund 203 to Fund 226 (450,000) PWA Expense Local Drainage
Area No 3 20317660 68000-226
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 203 (Area 3)
geographic area is now 100% within Fund 226 (Area
VI) geographic area.
788,237
PWA Expense Local Drainage
Area No 4 20417660 68000-222
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 204 (Area 4)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
1,102
PWA Expense Local Drainage
Area No 5 20517660 68000-222
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 205 (Area 5)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
627
PWA Expense Local Drainage
Area No 6 20617660 68000-224
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 206 (Area 6)
geographic area is now 98.98% within Fund 224
(Area IV) geographic area.
910
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Expense Local Drainage
Area No 6 20617660 68000-225
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 206 (Area 6)
geographic area is now 1.02% within Fund 225 (Area
V) geographic area.
10 PWA Expense Local Drainage
Area No 7 20717660 68000-224
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 207 (Area 7)
geographic area is now 60.99% within Fund 224
(Area IV) geographic area.
123,632
PWA Expense Local Drainage
Area No 7 20717660 68000-226
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 207 (Area 7)
geographic area is now 39.01% within Fund 226
(Area VI) geographic area.
79,080
PWA Expense Local Drainage
Area No 9 20917660 68000-223
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 209 (Area 9)
geographic area is now 84.14% within Fund 223
(Area III) geographic area.
644
PWA Expense Local Drainage
Area No 9 20917660 68000-224
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 209 (Area 9)
geographic area is now 15.86% within Fund 224
(Area IV) geographic area.
122
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Expense Local Drainage
Area No 10 21017660 68000-221
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 210 (Area 10)
geographic area is now 100% within Fund 221 (Area
I) geographic area.
17,925
PWA Expense Local Drainage
Area No 11 21117660 68000-222
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 211 (Area 11)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
233
PWA Expense Local Drainage
Area No 12 21217660 68000-223
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 212 (Area 12)
geographic area is now 100% within Fund 223 (Area
III) geographic area.
14 PWA Expense Local Drainage
Area No 13 21317660 68000-223
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 213 (Area 13)
geographic area is now .68% within Fund 223 (Area
III) geographic area.
20 PWA Expense Local Drainage
Area No 13 21317660 68000-224
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 213 (Area 13)
geographic area is now 99.32% within Fund 224
(Area IV) geographic area.
2,797
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Revenue Local Drainage
Area I 22117002 59000-210
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 210 (Area 10)
geographic area is now 100% within Fund 221 (Area
I) geographic area.
(17,925)
PWA Revenue Local Drainage
Area I 22217002 59000-201
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 201 (Area 1)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
(139)
PWA Revenue Local Drainage
Area II 22217002 59000-204
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 204 (Area 4)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
(1,102)
PWA Revenue Local Drainage
Area II 22217002 59000-205
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 205 (Area 5)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
(627)
PWA Revenue Local Drainage
Area II 22217002 59000-211
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 211 (Area 11)
geographic area is now 100% within Fund 222 (Area
II) geographic area.
(233)
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Revenue Local Drainage
Area III 22317002 59000-209
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 209 (Area 9)
geographic area is now 84.14% within Fund 223
(Area III) geographic area.
(644)
PWA Revenue Local Drainage
Area III 22317002 59000-212
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 212 (Area 12)
geographic area is now 100% within Fund 223 (Area
III) geographic area.
(14)
PWA Revenue Local Drainage
Area III 22317002 59000-213
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 213 (Area 13)
geographic area is now .68% within Fund 223 (Area
III) geographic area.
(20)
PWA Revenue Local Drainage
Area V 22417002 59000-202
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 202 (Area 2)
geographic area is now 1.15% within Fund 224 (Area
IV) geographic area.
(18)
PWA Revenue Local Drainage
Area IV 22417002 59000-206
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 206 (Area 6)
geographic area is now 98.98% within Fund 224
(Area IV) geographic area.
(910)
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Revenue Local Drainage
Area IV 22417002 59000-207
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 207 (Area 7)
geographic area is now 60.99% within Fund 224
(Area IV) geographic area.
(123,632)
PWA Revenue Local Drainage
Area IV 22417002 59000-209
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 209 (Area 9)
geographic area is now 15.86% within Fund 224
(Area IV) geographic area.
(122)
PWA Revenue Local Drainage
Area IV 22417002 59000-213
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 213 (Area 13)
geographic area is now 99.32% within Fund 224
(Area IV) geographic area.
(2,797)
PWA Revenue Local Drainage
Area V 22517002 59000-202
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 202 (Area 2)
geographic area is now 98.85% within Fund 225
(Area V) geographic area.
(1,476)
PWA Revenue Local Drainage
Area V 22517002 59000-206
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 206 (Area 6)
geographic area is now 1.02% within Fund 225 (Area
V) geographic area.
(10)
Revised 2/23/2026
Proposed FY2025-26 Mid-Year Adjustments
Dept Account Type Fund Name Accounting
Unit Account Description FY25-26
Amount
PWA Revenue Local Drainage
Area VI 22617002 59000-203
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 203 (Area 3)
geographic area is now 100% within Fund 226 (Area
VI) geographic area.
(788,237)
PWA Revenue Local Drainage
Area V 22617002 59000-207
Close balances from the former 13 Local Drainage
Areas to the 6 new Local Drainage Areas in
accordance with the municipal code and fee schedule
approved by City Council. Fund 207 (Area 7)
geographic area is now 39.01% within Fund 226
(Area VI) geographic area.
(79,080)
PWA Expense Local Drainage
Area VI 22617660 66220 Move CY Exp budget from Fund 203 to Fund 226 450,000 PWA Expense General Fund 01117XXX 61XXX Department allocation for negotiated employee compensation increases 368,062
Revised 2/23/2026