CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
SKYLINE BICYCLE LANE
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:39AM PAGE: 72 PARKS
PARKWAYS
2037-452-30-3611 INTEREST REVENUE 200.00 230.23 .00 115.12 ( 30.23) ( 15.12) 2037-452-30-3613 NET INCREASE(DECREASE) FMV 10.00 12.48 .00 124.80 ( 2.48) ( 24.80) TOTAL PARKWAYS 210.00 242.71 .00 115.58 ( 32.71) ( 15.58) TOTAL PARKS 210.00 242.71 .00 115.58 ( 32.71) ( 15.58)
TOTAL FUND REVENUE 210.00 242.71 .00 115.58 ( 32.71) ( 15.58) REVENUE OVER (UNDER) EXPENDITURES 210.00 242.71 .00 115.58 ( 32.71) ( 15.58)
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
ST OF CA OTS GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:39AM PAGE: 73
POLICE GRANT
24-25 OTS STEP GRANT PT25233
2045-421-23-3345 STATE OF CA - OTS 34,525.00 14,748.01 .00 42.72 19,776.99 57.28 TOTAL 24-25 OTS STEP GRANT PT25233 34,525.00 14,748.01 .00 42.72 19,776.99 57.28 25-26 OTS STEP GRANT PT26079
2045-421-24-3345 STATE OF CA - OTS 51,000.00 .00 .00 .00 51,000.00 100.00 TOTAL 25-26 OTS STEP GRANT PT26079 51,000.00 .00 .00 .00 51,000.00 100.00 TOTAL POLICE GRANT 85,525.00 14,748.01 .00 17.24 70,776.99 82.76
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
ST OF CA OTS GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:39AM PAGE: 74
FIRE DEPARTMENT GRANT
25-26 CRASH RESP& EXTR EM26010
2045-422-20-3345 STATE OF CA - OTS 40,000.00 .00 .00 .00 40,000.00 100.00 TOTAL 25-26 CRASH RESP& EXTR EM260 40,000.00 .00 .00 .00 40,000.00 100.00 TOTAL FIRE DEPARTMENT GRANT 40,000.00 .00 .00 .00 40,000.00 100.00 TOTAL FUND REVENUE 125,525.00 14,748.01 .00 11.75 110,776.99 88.25
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
ST OF CA OTS GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:39AM PAGE: 75
POLICE GRANT
24-25 OTS STEP GRANT PT25233
2045-421-23-4130 OVERTIME 24,083.00 8,769.14 .00 36.41 15,313.86 63.59 2045-421-23-4210 GROUP LIFE INSURANCE 988.00 15.78 .00 1.60 972.22 98.40 2045-421-23-4222 MEDICARE 884.00 126.41 .00 14.30 757.59 85.70 2045-421-23-4260 WORKER'S COMPENSATION 2,685.00 1,052.29 .00 39.19 1,632.71 60.81 2045-421-23-4293 STATE UNEMPLOYMENT 929.00 77.57 .00 8.35 851.43 91.65 2045-421-23-4580 TRAVEL 456.00 .00 .00 .00 456.00 100.00 2045-421-23-4741 MACHINERY AND EQUIPMENT 4,500.00 4,500.00 .00 100.00 .00 .00 TOTAL 24-25 OTS STEP GRANT PT25233 34,525.00 14,541.19 .00 42.12 19,983.81 57.88 25-26 OTS STEP GRANT PT26079
2045-421-24-4130 OVERTIME 36,433.00 7,710.41 .00 21.16 28,722.59 78.84 2045-421-24-4210 GROUP LIFE INSURANCE 322.00 9.04 .00 2.81 312.96 97.19 2045-421-24-4222 MEDICARE 529.00 111.27 .00 21.03 417.73 78.97 2045-421-24-4260 WORKER'S COMPENSATION 6,372.00 925.23 .00 14.52 5,446.77 85.48 2045-421-24-4293 STATE UNEMPLOYMENT 365.00 68.53 .00 18.78 296.47 81.22 2045-421-24-4580 TRAVEL 2,979.00 .00 .00 .00 2,979.00 100.00 2045-421-24-4741 MACHINERY AND EQUIPMENT 4,000.00 .00 .00 .00 4,000.00 100.00 TOTAL 25-26 OTS STEP GRANT PT26079 51,000.00 8,824.48 .00 17.30 42,175.52 82.70 TOTAL POLICE GRANT 85,525.00 23,365.67 .00 27.32 62,159.33 72.68
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
ST OF CA OTS GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:39AM PAGE: 76
FIRE DEPARTMENT GRANT
25-26 CRASH RESP& EXTR EM26010
2045-422-20-4741 MACHINERY AND EQUIPMENT 40,000.00 14,678.81 23,877.57 96.39 1,443.62 3.61 TOTAL 25-26 CRASH RESP& EXTR EM26010 40,000.00 14,678.81 23,877.57 96.39 1,443.62 3.61 TOTAL FIRE DEPARTMENT GRANT 40,000.00 14,678.81 23,877.57 96.39 1,443.62 3.61 TOTAL FUND EXPENDITURES 125,525.00 38,044.48 23,877.57 49.33 63,602.95 50.67 REVENUE OVER (UNDER) EXPENDITURES .00 ( 23,296.47) ( 23,877.57) .00 47,174.04 .00
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
STATE NATURAL RESOURCE AGENCY
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:39AM PAGE: 77
STATE DEPT OF PARKS & REC
PER CAPITA GRANT C9801272
2048-452-21-3348 STATE DEPT OF PARKS & REC 177,952.00 .00 .00 .00 177,952.00 100.00 TOTAL PER CAPITA GRANT C9801272 177,952.00 .00 .00 .00 177,952.00 100.00 TOTAL STATE DEPT OF PARKS & REC 177,952.00 .00 .00 .00 177,952.00 100.00 TOTAL FUND REVENUE 177,952.00 .00 .00 .00 177,952.00 100.00 REVENUE OVER (UNDER) EXPENDITURES 177,952.00 .00 .00 .00 177,952.00 100.00
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
CA PUBLIC UTILITIES COMMISSION
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 78
ECONOMIC DEVELOPMENT
LATA GRANT
2049-465-20-3348 STATE OF CA PUC 15,381.00 .00 .00 .00 15,381.00 100.00 TOTAL LATA GRANT 15,381.00 .00 .00 .00 15,381.00 100.00 TOTAL ECONOMIC DEVELOPMENT 15,381.00 .00 .00 .00 15,381.00 100.00 TOTAL FUND REVENUE 15,381.00 .00 .00 .00 15,381.00 100.00 REVENUE OVER (UNDER) EXPENDITURES 15,381.00 .00 .00 .00 15,381.00 100.00
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
PROP 1 IRWM IMPLEMEN GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 79 PROP 1 - IRWMP
JOHNSTONVILLE DAM PROJECT
2050-430-20-3345 STATE OF CA - DWR 722,594.00 1,725.00 .00 .24 720,869.00 99.76 TOTAL JOHNSTONVILLE DAM PROJECT 722,594.00 1,725.00 .00 .24 720,869.00 99.76 TOTAL PROP 1 - IRWMP 722,594.00 1,725.00 .00 .24 720,869.00 99.76 TOTAL FUND REVENUE 722,594.00 1,725.00 .00 .24 720,869.00 99.76
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
PROP 1 IRWM IMPLEMEN GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 80 PROP 1 - IRWMP
JOHNSTONVILLE DAM PROJECT
2050-430-20-4330 PROFESSIONAL SVCS 27,827.00 1,725.00 26,268.75 100.60 ( 166.75) ( .60) 2050-430-20-4452 SUBRECIPIENT AGREEMENTS 643,051.00 .00 643,051.25 100.00 ( .25) .00 TOTAL JOHNSTONVILLE DAM PROJECT 670,878.00 1,725.00 669,320.00 100.02 ( 167.00) ( .02) TOTAL PROP 1 - IRWMP 670,878.00 1,725.00 669,320.00 100.02 ( 167.00) ( .02) TOTAL FUND EXPENDITURES 670,878.00 1,725.00 669,320.00 100.02 ( 167.00) ( .02) REVENUE OVER (UNDER) EXPENDITURES 51,716.00 .00 ( 669,320.00) ( 1,294.22) 721,036.00 1,394.22
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
CANNABIS TAX FUND GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 81
POLICE GRANT
25/26 CHP CTFGP AWARD #23393
2051-421-20-3345 STATE OF CA - CHP 119,995.00 2,871.13 .00 2.39 117,123.87 97.61 TOTAL 25/26 CHP CTFGP AWARD #23393 119,995.00 2,871.13 .00 2.39 117,123.87 97.61 TOTAL POLICE GRANT 119,995.00 2,871.13 .00 2.39 117,123.87 97.61 TOTAL FUND REVENUE 119,995.00 2,871.13 .00 2.39 117,123.87 97.61
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
CANNABIS TAX FUND GRANT
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 82
POLICE GRANT
25/26 CHP CTFGP AWARD #23393
2051-421-20-4130 OVERTIME 25,381.00 11,564.11 .00 45.56 13,816.89 54.44 2051-421-20-4210 GROUP LIFE INSURANCE .00 13.44 .00 .00 ( 13.44) .00 2051-421-20-4222 MEDICARE 160.00 167.03 .00 104.39 ( 7.03) ( 4.39) 2051-421-20-4260 WORKER'S COMPENSATION 959.00 1,387.70 .00 144.70 ( 428.70) ( 44.70) 2051-421-20-4293 STATE UNEMPLOYMENT 160.00 102.87 .00 64.29 57.13 35.71 2051-421-20-4580 TRAVEL 16,500.00 3,502.80 .00 21.23 12,997.20 78.77 2051-421-20-4741 MACHINERY AND EQUIPMENT 76,835.00 76,834.99 .00 100.00 .01 .00 TOTAL 25/26 CHP CTFGP AWARD #23393 119,995.00 93,572.94 .00 77.98 26,422.06 22.02 TOTAL POLICE GRANT 119,995.00 93,572.94 .00 77.98 26,422.06 22.02 TOTAL FUND EXPENDITURES 119,995.00 93,572.94 .00 77.98 26,422.06 22.02 REVENUE OVER (UNDER) EXPENDITURES .00 ( 90,701.81) .00 .00 90,701.81 .00
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
CITY HALL
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 83
TRANSFERS
4003-490-00-3910 TRN IN 1000 GENERAL FUND 137,088.00 79,968.00 .00 58.33 57,120.00 41.67 TOTAL DIVISION 00 137,088.00 79,968.00 .00 58.33 57,120.00 41.67 TOTAL TRANSFERS 137,088.00 79,968.00 .00 58.33 57,120.00 41.67 TOTAL FUND REVENUE 137,088.00 79,968.00 .00 58.33 57,120.00 41.67
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
CITY HALL
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 84
DEBT SERVICE
DIVISION 00
4003-470-00-4851 PRINCIPAL 126,685.00 60,915.54 .00 48.08 65,769.46 51.92 4003-470-00-4852 INTEREST 10,403.00 5,635.84 .00 54.18 4,767.16 45.82 TOTAL DIVISION 00 137,088.00 66,551.38 .00 48.55 70,536.62 51.45 TOTAL DEBT SERVICE 137,088.00 66,551.38 .00 48.55 70,536.62 51.45 TOTAL FUND EXPENDITURES 137,088.00 66,551.38 .00 48.55 70,536.62 51.45 REVENUE OVER (UNDER) EXPENDITURES .00 13,416.62 .00 .00 ( 13,416.62) .00
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
COMMUNITY POOL DEBT SERVICE
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 85 4005-490-00-3910 TRN IN FROM GENERAL FUND 575,958.00 553,884.85 .00 96.17 22,073.15 3.83 TOTAL DIVISION 00 575,958.00 553,884.85 .00 96.17 22,073.15 3.83 TOTAL DEPARTMENT 490 575,958.00 553,884.85 .00 96.17 22,073.15 3.83 TOTAL FUND REVENUE 575,958.00 553,884.85 .00 96.17 22,073.15 3.83
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
COMMUNITY POOL DEBT SERVICE
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 86
COMMUNITY POOL
4005-470-00-4851 PRINCIPAL 560,000.00 546,000.00 .00 97.50 14,000.00 2.50 4005-470-00-4852 INTEREST 15,958.00 7,500.22 .00 47.00 8,457.78 53.00 TOTAL DIVISION 00 575,958.00 553,500.22 .00 96.10 22,457.78 3.90 TOTAL COMMUNITY POOL 575,958.00 553,500.22 .00 96.10 22,457.78 3.90 TOTAL FUND EXPENDITURES 575,958.00 553,500.22 .00 96.10 22,457.78 3.90 REVENUE OVER (UNDER) EXPENDITURES .00 384.63 .00 .00 ( 384.63) .00
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
WATER SYSTEM
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 87
PUBLIC WORKS
WATER-OPERATIONS
7110-430-42-3419 CREDIT CARD CONVIENCE FEE 1,000.00 10.78 .00 1.08 989.22 98.92 7110-430-42-3432 REIMBURSEMENTS 400.00 515.97 .00 128.99 ( 115.97) ( 28.99) 7110-430-42-3610 FISCAL AGENT INTEREST REVENUE 500.00 .00 .00 .00 500.00 100.00 7110-430-42-3611 INTEREST REVENUE 7,500.00 17,014.80 .00 226.86 ( 9,514.80) ( 126.86) 7110-430-42-3613 NET INCREASE(DECREASE) FMV .00 1,004.18 .00 .00 ( 1,004.18) .00 7110-430-42-3731 WATER REVENUE 2,250,000.00 1,567,956.28 .00 69.69 682,043.72 30.31 7110-430-42-3732 WATER-CONNECTION FEE 6,500.00 3,881.00 .00 59.71 2,619.00 40.29 7110-430-42-3733 NEW METER INSTALL 1,000.00 842.00 .00 84.20 158.00 15.80 7110-430-42-3734 RECONNECT-WATER 500.00 971.00 .00 194.20 ( 471.00) ( 94.20) 7110-430-42-3735 WATER-SOURCE DEV FEE 100.00 2,052.00 .00 2,052.00 ( 1,952.00) ( 1,952.00) 7110-430-42-3736 WATER - STORAGE FACILITY FEE 500.00 2,756.00 .00 551.20 ( 2,256.00) ( 451.20) TOTAL WATER-OPERATIONS 2,268,000.00 1,597,004.01 .00 70.41 670,995.99 29.59 TOTAL PUBLIC WORKS 2,268,000.00 1,597,004.01 .00 70.41 670,995.99 29.59 TOTAL FUND REVENUE 2,268,000.00 1,597,004.01 .00 70.41 670,995.99 29.59
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
WATER SYSTEM
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 88
PUBLIC WORKS
WATER-OPERATIONS
7110-430-42-4100 REGULAR EMPLOYEES 253,613.00 138,641.25 .00 54.67 114,971.75 45.33 7110-430-42-4101 4% VACANCY RATE ( 17,214.00) .00 .00 .00 ( 17,214.00) ( 100.00) 7110-430-42-4130 OVERTIME 55,000.00 51,683.79 .00 93.97 3,316.21 6.03 7110-430-42-4206 MANAGEMENT LEAVE 7,194.00 2,500.97 .00 34.76 4,693.03 65.24 7110-430-42-4210 GROUP INSURANCE 1,100.00 576.50 .00 52.41 523.50 47.59 7110-430-42-4221 SOCIAL SECURITY CONTRIBUTIONS 16,331.00 12,473.45 .00 76.38 3,857.55 23.62 7110-430-42-4222 MEDICARE 3,819.00 2,917.20 .00 76.39 901.80 23.61 7110-430-42-4230 PERS 39,677.00 31,444.60 .00 79.25 8,232.40 20.75 7110-430-42-4260 WORKERS' COMPENSATION 39,511.00 30,760.19 .00 77.85 8,750.81 22.15 7110-430-42-4291 HEALTH INSURANCE AND ADMIN 80,424.00 43,568.00 .00 54.17 36,856.00 45.83 7110-430-42-4292 STATE DISABILITY INSURANCE 3,161.00 2,055.16 .00 65.02 1,105.84 34.98 7110-430-42-4293 STATE UNEMPLOYMENT 2,634.00 1,760.28 .00 66.83 873.72 33.17 7110-430-42-4295 DEFERRED COMPENSATION 2,600.00 1,371.43 .00 52.75 1,228.57 47.25 7110-430-42-4296 MEALS .00 222.86 .00 .00 ( 222.86) .00 7110-430-42-4310 OTHER DEPARTMENTAL CHARGES 28,824.00 16,814.00 .00 58.33 12,010.00 41.67 7110-430-42-4330 PROFESSIONAL SVCS 32,000.00 24,016.65 3,552.50 86.15 4,430.85 13.85 7110-430-42-4340 TECHNICAL SVCS 25,000.00 12,894.57 .00 51.58 12,105.43 48.42 7110-430-42-4411 WATER 85,000.00 48,159.33 .00 56.66 36,840.67 43.34 7110-430-42-4421 DISPOSAL 142.00 25.08 .00 17.66 116.92 82.34 7110-430-42-4425 LINEN SERVICE 5,365.00 1,755.45 .00 32.72 3,609.55 67.28 7110-430-42-4431 REPAIR AND MAINTENANCE-MISC 1,500.00 .00 .00 .00 1,500.00 100.00 7110-430-42-4433 REPAIR AND MAINTENANCE-VEHICLE 15,000.00 11,655.26 .00 77.70 3,344.74 22.30 7110-430-42-4434 REPAIR AND MAINTENANCE-FACILIT 1,500.00 781.98 .00 52.13 718.02 47.87 7110-430-42-4442 RENT & LEASES EQUIP & VEHICLES 5,000.00 .00 .00 .00 5,000.00 100.00 7110-430-42-4514 INSURANCE CRIME BOND LIAB 143.00 84.00 .00 58.74 59.00 41.26 7110-430-42-4521 INSURANCE-LIABILITY 19,876.00 11,592.00 .00 58.32 8,284.00 41.68 7110-430-42-4522 INSURANCE-PROPERTY 103,794.00 60,550.00 .00 58.34 43,244.00 41.66 7110-430-42-4524 INTERNAL SVC ADMIN 528,245.00 308,140.00 .00 58.33 220,105.00 41.67 7110-430-42-4525 INTERNAL SVC PW/ENG 438,608.00 255,854.83 .00 58.33 182,753.17 41.67 7110-430-42-4526 INTERNAL SVC COM SVC 15,384.00 8,974.00 .00 58.33 6,410.00 41.67 7110-430-42-4530 COMMUNICATIONS 6,076.00 2,663.94 .00 43.84 3,412.06 56.16 7110-430-42-4540 ADVERTISING 500.00 .00 .00 .00 500.00 100.00 7110-430-42-4580 TRAVEL 8,000.00 6,448.45 .00 80.61 1,551.55 19.39 7110-430-42-4610 SUPPLIES-GENERAL 105,000.00 102,928.45 .00 98.03 2,071.55 1.97 7110-430-42-4611 SUPPLIES-SMALL TOOLS 5,000.00 4,249.24 .00 84.98 750.76 15.02 7110-430-42-4612 SUPPLIES - SAFETY ITEMS 1,400.00 981.59 .00 70.11 418.41 29.89 7110-430-42-4620 CITY NATURAL GAS 591.00 158.55 .00 26.83 432.45 73.17 7110-430-42-4622 ELECTRICITY 110,000.00 61,601.85 .00 56.00 48,398.15 44.00 7110-430-42-4626 GASOLINE 13,000.00 4,277.93 .00 32.91 8,722.07 67.09 7110-430-42-4641 POSTAGE 23,000.00 14,699.58 .00 63.91 8,300.42 36.09 7110-430-42-4710 LAND 106,830.00 106,828.38 .00 100.00 1.62 .00 7110-430-42-4741 MACHINERY AND EQUIPMENT 7,000.00 .00 .00 .00 7,000.00 100.00 7110-430-42-4742 VEHICLES 85,000.00 .00 .00 .00 85,000.00 100.00 7110-430-42-4744 SOFTWARE 1,500.00 .00 .00 .00 1,500.00 100.00 7110-430-42-4760 CONTRA EXPENSE ( 85,000.00) .00 .00 .00 ( 85,000.00) ( 100.00) 7110-430-42-4770 DEPRECIATION EXPENSE 413,325.00 241,108.00 .00 58.33 172,217.00 41.67 7110-430-42-4771 AMORTIZATION EXPENSE 49,177.00 28,686.00 .00 58.33 20,491.00 41.67 7110-430-42-4810 TAXES, FEES, PERMITS & CHARGES 50,000.00 41,704.05 .00 83.41 8,295.95 16.59 7110-430-42-4830 DUES AND MEMBERSHIPS 1,609.00 3,018.90 .00 187.63 ( 1,409.90) ( 87.63) 7110-430-42-4840 BAD DEBT EXPENSE .00 ( 1,408.95) .00 .00 1,408.95 .00
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
WATER SYSTEM
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:40AM PAGE: 89 7110-430-42-4851 PRINCIPAL 472,819.00 .00 .00 .00 472,819.00 100.00 7110-430-42-4852 INTEREST 193,326.00 86,544.75 .00 44.77 106,781.25 55.23 TOTAL WATER-OPERATIONS 3,361,384.00 1,785,763.54 3,552.50 53.23 1,572,067.96 46.77 TOTAL PUBLIC WORKS 3,361,384.00 1,785,763.54 3,552.50 53.23 1,572,067.96 46.77 TOTAL FUND EXPENDITURES 3,361,384.00 1,785,763.54 3,552.50 53.23 1,572,067.96 46.77 REVENUE OVER (UNDER) EXPENDITURES ( 1,093,384.00) ( 188,759.53) ( 3,552.50) ( 17.59) ( 901,071.97) ( 82.41)
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
JOHNSTONVILLE WATER SYSTEM
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 90
OPERATIONS
7112-430-42-3611 INTEREST REVENUE 100.00 1,516.71 .00 1,516.71 ( 1,416.71) ( 1,416.71) 7112-430-42-3613 ADJUST FMV 100.00 72.78 .00 72.78 27.22 27.22 7112-430-42-3731 WATER REVENUE 15,000.00 8,624.15 .00 57.49 6,375.85 42.51 TOTAL OPERATIONS 15,200.00 10,213.64 .00 67.20 4,986.36 32.81 TOTAL DEPARTMENT 430 15,200.00 10,213.64 .00 67.20 4,986.36 32.81 TOTAL FUND REVENUE 15,200.00 10,213.64 .00 67.20 4,986.36 32.81
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
JOHNSTONVILLE WATER SYSTEM
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 91
OPERATIONS
7112-430-42-4100 REGULAR EMPLOYEES .00 519.65 .00 .00 ( 519.65) .00 7112-430-42-4221 SOCIAL SECURITY .00 31.39 .00 .00 ( 31.39) .00 7112-430-42-4222 MEDICARE .00 7.34 .00 .00 ( 7.34) .00
7112-430-42-4230 PERS .00 49.13 .00 .00 ( 49.13) .00
7112-430-42-4260 WORKERS COMPENSATION .00 78.09 .00 .00 ( 78.09) .00 7112-430-42-4292 STATE DISABILITY INSURANCE .00 .93 .00 .00 ( .93) .00 7112-430-42-4293 STATE UNEMPLOYMENT .00 4.49 .00 .00 ( 4.49) .00 7112-430-42-4330 PROFESSIONAL SVCS 1,000.00 234.00 .00 23.40 766.00 76.60 7112-430-42-4340 TECHNICAL SERVICES 1,140.00 720.00 .00 63.16 420.00 36.84 7112-430-42-4610 SUPPLIES GENERAL 3,000.00 2,705.78 .00 90.19 294.22 9.81 7112-430-42-4622 ELECTRICITY 3,000.00 954.35 .00 31.81 2,045.65 68.19 7112-430-42-4741 MACHINERY AND EQUIPMENT 1,650.00 .00 .00 .00 1,650.00 100.00 7112-430-42-4810 TAXES FEES PERMITS & CHARGES 1,860.00 1,896.40 .00 101.96 ( 36.40) ( 1.96) TOTAL OPERATIONS 11,650.00 7,201.55 .00 61.82 4,448.45 38.18 TOTAL DEPARTMENT 430 11,650.00 7,201.55 .00 61.82 4,448.45 38.18 TOTAL FUND EXPENDITURES 11,650.00 7,201.55 .00 61.82 4,448.45 38.18 REVENUE OVER (UNDER) EXPENDITURES 3,550.00 3,012.09 .00 84.85 537.91 15.15
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
WATER CAPITAL IMPROVEMENTS
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 92
PUBLIC WORKS
ADMINISTRATION
7114-430-42-3611 INTEREST REVENUE 10,000.00 88,305.58 .00 883.06 ( 78,305.58) ( 783.06) 7114-430-42-3613 NET INCREASE(DECREASE) FMV 100.00 4,261.37 .00 4,261.37 ( 4,161.37) ( 4,161.37) 7114-430-42-3738 INFRASTRUCTURE SURCHARGE 654,000.00 385,951.96 .00 59.01 268,048.04 40.99 TOTAL ADMINISTRATION 664,100.00 478,518.91 .00 72.06 185,581.09 27.94 TOTAL PUBLIC WORKS 664,100.00 478,518.91 .00 72.06 185,581.09 27.94 TOTAL FUND REVENUE 664,100.00 478,518.91 .00 72.06 185,581.09 27.94
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
WATER CAPITAL IMPROVEMENTS
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 93
PUBLIC WORKS
JOHNSTONVILLE WATER MAIN REP
7114-430-53-4100 REGULAR EMPLOYEES 20,000.00 182.22 .00 .91 19,817.78 99.09 7114-430-53-4221 SOCIAL SECURITY CONTRIBUTIONS .00 11.02 .00 .00 ( 11.02) .00 7114-430-53-4222 MEDICARE .00 2.58 .00 .00 ( 2.58) .00
7114-430-53-4230 PERS .00 14.50 .00 .00 ( 14.50) .00
7114-430-53-4260 WORKERS' COMPENSATION .00 27.33 .00 .00 ( 27.33) .00 7114-430-53-4293 STATE UNEMPLOYMENT .00 1.60 .00 .00 ( 1.60) .00 7114-430-53-4330 PROFESSIONAL SVCS 939,000.00 .00 .00 .00 939,000.00 100.00 TOTAL JOHNSTONVILLE WATER MAIN REP 959,000.00 239.25 .00 .02 958,760.75 99.98
PRV PROJECT
7114-430-54-4330 PROFESSIONAL SVCS 25,000.00 .00 .00 .00 25,000.00 100.00 TOTAL PRV PROJECT 25,000.00 .00 .00 .00 25,000.00 100.00
SCADA UPGRADE
7114-430-55-4330 PROFESSIONAL SVCS 40,000.00 .00 .00 .00 40,000.00 100.00 TOTAL SCADA UPGRADE 40,000.00 .00 .00 .00 40,000.00 100.00 TOTAL PUBLIC WORKS 1,024,000.00 239.25 .00 .02 1,023,760.75 99.98 TOTAL FUND EXPENDITURES 1,024,000.00 239.25 .00 .02 1,023,760.75 99.98 REVENUE OVER (UNDER) EXPENDITURES ( 359,900.00) 478,279.66 .00 132.89 ( 838,179.66) ( 232.89)
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIRPORT
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 94
PUBLIC WORKS
AIRPORT-OPERATIONS
7201-430-81-3341 STATE OF CA - CALTRANS 10,000.00 .00 .00 .00 10,000.00 100.00 7201-430-81-3613 NET INCREASE(DECREASE) FMV .00 104.43 .00 .00 ( 104.43) .00 7201-430-81-3620 AIRPORT - LEASES 63,000.00 44,484.77 .00 70.61 18,515.23 29.39 7201-430-81-3701 AIRPORT - FLOWAGE FEES 10,000.00 7,098.45 .00 70.98 2,901.55 29.02 7201-430-81-3703 COMMERCIAL OPERATOR FEES 11,000.00 .00 .00 .00 11,000.00 100.00 TOTAL AIRPORT-OPERATIONS 94,000.00 51,687.65 .00 54.99 42,312.35 45.01 PMMP 3-06-0251-021-2023
7201-430-88-3301 US DEPT OF TRANS-FAA 114,300.00 .00 .00 .00 114,300.00 100.00 7201-430-88-3341 STATE OF CA - CALTRANS 5,715.00 .00 .00 .00 5,715.00 100.00 TOTAL PMMP 3-06-0251-021-2023 120,015.00 .00 .00 .00 120,015.00 100.00 TOTAL PUBLIC WORKS 214,015.00 51,687.65 .00 24.15 162,327.35 75.85 TOTAL FUND REVENUE 214,015.00 51,687.65 .00 24.15 162,327.35 75.85
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIRPORT
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 95
PUBLIC WORKS
AIRPORT-OPERATIONS
7201-430-81-4100 REGULAR EMPLOYEES 4,000.00 3,986.81 .00 99.67 13.19 .33 7201-430-81-4120 TEMPORARY EMPLOYEES 27,000.00 14,241.85 .00 52.75 12,758.15 47.25 7201-430-81-4221 SOCIAL SECURITY CONTRIBUTIONS 248.00 1,129.57 .00 455.47 ( 881.57) ( 355.47) 7201-430-81-4222 MEDICARE 58.00 264.18 .00 455.48 ( 206.18) ( 355.48) 7201-430-81-4230 PERS 280.00 317.37 .00 113.35 ( 37.37) ( 13.35) 7201-430-81-4260 WORKERS' COMPENSATION 600.00 723.34 .00 120.56 ( 123.34) ( 20.56) 7201-430-81-4293 STATE UNEMPLOYMENT 40.00 35.79 .00 89.48 4.21 10.53 7201-430-81-4340 TECHNICAL SVCS 10,000.00 1,761.62 .00 17.62 8,238.38 82.38 7201-430-81-4431 REPAIR AND MAINTENANCE-MISC 2,000.00 .00 .00 .00 2,000.00 100.00 7201-430-81-4434 REPAIR AND MAINTENANCE-FACILIT 5,400.00 359.57 .00 6.66 5,040.43 93.34 7201-430-81-4511 INSUR.AIRPORT OWNER OPER. LIAB 4,750.00 2,772.00 .00 58.36 1,978.00 41.64 7201-430-81-4512 INSUR.AIRPORT AIR SHOW LIAB 600.00 350.00 .00 58.33 250.00 41.67 7201-430-81-4524 INTERNAL SVCS ADMIN 25,134.00 14,658.00 .00 58.32 10,476.00 41.68 7201-430-81-4525 INTERNAL SVC PW/ENG 31,023.00 18,096.54 .00 58.33 12,926.46 41.67 7201-430-81-4526 INTERNAL SVC FLEET 263.00 154.00 .00 58.56 109.00 41.44 7201-430-81-4530 COMMUNICATIONS 900.00 489.12 .00 54.35 410.88 45.65 7201-430-81-4610 SUPPLIES - GENERAL 1,000.00 132.60 .00 13.26 867.40 86.74 7201-430-81-4622 ELECTRICITY 6,000.00 1,782.42 .00 29.71 4,217.58 70.29 7201-430-81-4623 PROPANE 3,300.00 1,476.53 .00 44.74 1,823.47 55.26 7201-430-81-4626 GASOLINE 915.00 .00 .00 .00 915.00 100.00 7201-430-81-4641 POSTAGE 50.00 17.02 .00 34.04 32.98 65.96 7201-430-81-4770 DEPRECIATION EXPENSE 227,993.00 132,993.00 .00 58.33 95,000.00 41.67 7201-430-81-4810 TAXES, FEES, PERMITS & CHARGES 3,300.00 2,543.92 .00 77.09 756.08 22.91 7201-430-81-4852 INTEREST .00 7,669.82 .00 .00 ( 7,669.82) .00 TOTAL AIRPORT-OPERATIONS 354,854.00 205,955.07 .00 58.04 148,898.93 41.96 PMMP 3-06-0251-021-2023
7201-430-88-4340 TECHNICAL SVCS 127,000.00 .00 1,939.00 1.53 125,061.00 98.47 TOTAL PMMP 3-06-0251-021-2023 127,000.00 .00 1,939.00 1.53 125,061.00 98.47 TOTAL PUBLIC WORKS 481,854.00 205,955.07 1,939.00 43.14 273,959.93 56.86 TOTAL FUND EXPENDITURES 481,854.00 205,955.07 1,939.00 43.14 273,959.93 56.86 REVENUE OVER (UNDER) EXPENDITURES ( 267,839.00) ( 154,267.42) ( 1,939.00) ( 58.32) ( 111,632.58) ( 41.68)
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIRPORT CIP FUND
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 96
AIRPORT CIP
7202-430-81-4852 INTEREST .00 623.74 .00 .00 ( 623.74) .00 TOTAL DIVISION 81 .00 623.74 .00 .00 ( 623.74) .00
AIRPORT-TAXIWAY RECONSTRUCTION
7202-430-85-4330 PROFESSIONAL SVCS .00 .00 5,938.94 .00 ( 5,938.94) .00 TOTAL AIRPORT-TAXIWAY RECONSTRUCTIO .00 .00 5,938.94 .00 ( 5,938.94) .00 TOTAL AIRPORT CIP .00 623.74 5,938.94 .00 ( 6,562.68) .00 TOTAL FUND EXPENDITURES .00 623.74 5,938.94 .00 ( 6,562.68) .00 REVENUE OVER (UNDER) EXPENDITURES .00 ( 623.74) ( 5,938.94) .00 6,562.68 .00
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
GEOTHERMAL UTILITY
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 97
PUBLIC WORKS
GEOTHERMAL - OPERATIONS
7301-430-52-3611 INTEREST REVENUE 1,000.00 1,897.17 .00 189.72 ( 897.17) ( 89.72) 7301-430-52-3613 NET INCREASE(DECREASE) FMV .00 195.28 .00 .00 ( 195.28) .00 7301-430-52-3751 GEOTHERMAL SERVICE 90,000.00 54,026.34 .00 60.03 35,973.66 39.97 TOTAL GEOTHERMAL - OPERATIONS 91,000.00 56,118.79 .00 61.67 34,881.21 38.33 TOTAL PUBLIC WORKS 91,000.00 56,118.79 .00 61.67 34,881.21 38.33 TOTAL FUND REVENUE 91,000.00 56,118.79 .00 61.67 34,881.21 38.33
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
GEOTHERMAL UTILITY
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 98
PUBLIC WORKS
GEOTHERMAL - OPERATIONS
7301-430-52-4100 REGULAR EMPLOYEES 3,827.00 2,072.08 .00 54.14 1,754.92 45.86 7301-430-52-4130 OVERTIME .00 730.53 .00 .00 ( 730.53) .00 7301-430-52-4221 SOCIAL SECURITY CONTRIBUTIONS 237.00 171.12 .00 72.20 65.88 27.80 7301-430-52-4222 MEDICARE 55.00 40.00 .00 72.73 15.00 27.27 7301-430-52-4230 PERS 268.00 164.93 .00 61.54 103.07 38.46 7301-430-52-4260 WORKERS' COMPENSATION 574.00 420.39 .00 73.24 153.61 26.76 7301-430-52-4293 STATE UNEMPLOYMENT 38.00 24.52 .00 64.53 13.48 35.47 7301-430-52-4330 PROFESSIONAL SVC 3,000.00 .00 .00 .00 3,000.00 100.00 7301-430-52-4340 TECHNICAL SVC 500.00 .00 .00 .00 500.00 100.00 7301-430-52-4431 REPAIR AND MAINTENANCE-MISC. 8,400.00 1,972.07 .00 23.48 6,427.93 76.52 7301-430-52-4434 REPAIR AND MAINTENANCE - FACIL 8,400.00 4,703.11 .00 55.99 3,696.89 44.01 7301-430-52-4441 RENT & LEASES LAND & BLDGS 900.00 .00 .00 .00 900.00 100.00 7301-430-52-4450 CONSTRUCTION SERVICES 3,400.00 3,301.54 .00 97.10 98.46 2.90 7301-430-52-4521 INSURANCE-LIABILITY 74.00 42.00 .00 56.76 32.00 43.24 7301-430-52-4522 INSURANCE-PROPERTY 1,578.00 924.00 .00 58.56 654.00 41.44 7301-430-52-4524 INTERNAL SVC ADMIN 17,829.00 10,402.00 .00 58.34 7,427.00 41.66 7301-430-52-4525 INTERNAL SVC PW/ENG 35,345.00 20,617.73 .00 58.33 14,727.27 41.67 7301-430-52-4526 INTERNAL SVC COM SVC 248.00 147.00 .00 59.27 101.00 40.73 7301-430-52-4610 SUPPLIES-GENERAL 2,000.00 730.22 .00 36.51 1,269.78 63.49 7301-430-52-4622 ELECTRICITY 28,646.00 13,677.86 .00 47.75 14,968.14 52.25 7301-430-52-4741 MACHINERY & EQUIPMENT 4,000.00 .00 .00 .00 4,000.00 100.00 7301-430-52-4770 DEPRECIATION EXPENSE 2,138.00 1,246.00 .00 58.28 892.00 41.72 7301-430-52-4810 TAXES, FEES, PERMITS & CHARGES 27,000.00 21,650.00 .00 80.19 5,350.00 19.81 TOTAL GEOTHERMAL - OPERATIONS 148,457.00 83,037.10 .00 55.93 65,419.90 44.07 TOTAL PUBLIC WORKS 148,457.00 83,037.10 .00 55.93 65,419.90 44.07 TOTAL FUND EXPENDITURES 148,457.00 83,037.10 .00 55.93 65,419.90 44.07 REVENUE OVER (UNDER) EXPENDITURES ( 57,457.00) ( 26,918.31) .00 ( 46.85) ( 30,538.69) ( 53.15)
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
NATURAL GAS
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 99
PUBLIC WORKS
NATURAL GAS-OPERATIONS
7401-430-62-3419 CREDIT CARD CONVENIENCE FEE 100.00 12.62 .00 12.62 87.38 87.38 7401-430-62-3432 REIMBURSEMENTS 250.00 187.65 .00 75.06 62.35 24.94 7401-430-62-3610 FISCAL AGENT INTEREST REVENUE 41,930.00 22,365.00 .00 53.34 19,565.00 46.66 7401-430-62-3611 INTEREST REVENUE 100,000.00 153,954.73 .00 153.95 ( 53,954.73) ( 53.95) 7401-430-62-3613 NET INCREASE(DECREASE) FMV 10,000.00 7,835.44 .00 78.35 2,164.56 21.65 7401-430-62-3771 GAS REVENUE 4,400,000.00 1,801,329.08 .00 40.94 2,598,670.92 59.06 7401-430-62-3772 GAS CONNECT 2,750.00 2,675.00 .00 97.27 75.00 2.73 7401-430-62-3773 TRANSPORTATION INCOME 60,000.00 40,329.74 .00 67.22 19,670.26 32.78 7401-430-62-3774 GAS INSTALLATION & SVC FEES .00 128.02 .00 .00 ( 128.02) .00 7401-430-62-3775 RECONNECT-GAS 1,500.00 1,566.00 .00 104.40 ( 66.00) ( 4.40) TOTAL NATURAL GAS-OPERATIONS 4,616,530.00 2,030,383.28 .00 43.98 2,586,146.72 56.02 TOTAL PUBLIC WORKS 4,616,530.00 2,030,383.28 .00 43.98 2,586,146.72 56.02 TOTAL FUND REVENUE 4,616,530.00 2,030,383.28 .00 43.98 2,586,146.72 56.02
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
NATURAL GAS
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 100
PUBLIC WORKS
NATURAL GAS-OPERATIONS
7401-430-62-4100 REGULAR EMPLOYEES 288,252.00 150,185.15 .00 52.10 138,066.85 47.90 7401-430-62-4101 4% VACANCY RATE ( 20,267.00) .00 .00 .00 ( 20,267.00) ( 100.00) 7401-430-62-4130 OVERTIME 25,000.00 19,311.07 .00 77.24 5,688.93 22.76 7401-430-62-4206 MANAGEMENT LEAVE 8,082.00 4,905.17 .00 60.69 3,176.83 39.31 7401-430-62-4210 GROUP INSURANCE 1,374.00 713.90 .00 51.96 660.10 48.04 7401-430-62-4221 SOCIAL SECURITY CONTRIBUTIONS 18,574.00 11,349.75 .00 61.11 7,224.25 38.89 7401-430-62-4222 MEDICARE 4,344.00 2,654.35 .00 61.10 1,689.65 38.90 7401-430-62-4230 PERS 53,964.00 41,274.25 .00 76.48 12,689.75 23.52 7401-430-62-4260 WORKERS' COMPENSATION 44,938.00 27,756.15 .00 61.77 17,181.85 38.23 7401-430-62-4291 HEALTH INSURANCE AND ADMIN 100,530.00 51,944.50 .00 51.67 48,585.50 48.33 7401-430-62-4292 STATE DISABILITY INSURANCE 3,595.00 2,213.84 .00 61.58 1,381.16 38.42 7401-430-62-4293 STATE UNEMPLOYMENT 2,996.00 1,587.85 .00 53.00 1,408.15 47.00 7401-430-62-4295 DEFERRED COMPENSATION 3,250.00 1,528.57 .00 47.03 1,721.43 52.97 7401-430-62-4296 MEALS .00 300.00 .00 .00 ( 300.00) .00 7401-430-62-4310 OTHER DEPARTMENTAL CHARGES 69,488.00 63,868.00 .00 91.91 5,620.00 8.09 7401-430-62-4330 PROFESSIONAL SVCS 575,000.00 77,177.98 401,302.07 83.21 96,519.95 16.79 7401-430-62-4340 TECHNICAL SVCS 20,000.00 17,928.07 .01 89.64 2,071.92 10.36 7401-430-62-4425 LINEN SERVICES 5,000.00 2,526.19 .00 50.52 2,473.81 49.48 7401-430-62-4431 REPAIR AND MAINTENANCE-MISC 1,200.00 .00 .00 .00 1,200.00 100.00 7401-430-62-4433 REPAIR AND MAINT-VEHICLE 15,000.00 4,846.60 .00 32.31 10,153.40 67.69 7401-430-62-4434 REPAIR AND MAINTENANCE-FACILIT 10,500.00 894.65 .00 8.52 9,605.35 91.48 7401-430-62-4441 RENT & LEASE LAND & BLDGS 47,232.00 27,552.00 .00 58.33 19,680.00 41.67 7401-430-62-4442 RENT & LEASES EQUIP & VEHICLES 1,500.00 .00 .00 .00 1,500.00 100.00 7401-430-62-4514 INSURANCE CRIME BOND LIAB 147.00 84.00 .00 57.14 63.00 42.86 7401-430-62-4521 INSURANCE-LIABILITY 20,463.00 11,935.00 .00 58.32 8,528.00 41.68 7401-430-62-4522 INSURANCE-PROPERTY 126,447.00 73,759.00 .00 58.33 52,688.00 41.67 7401-430-62-4524 INTERNAL SVC ADMIN 559,542.00 326,410.00 .00 58.34 233,132.00 41.66 7401-430-62-4525 INTERNAL SVC PW/ENG 421,825.00 246,064.42 .00 58.33 175,760.58 41.67 7401-430-62-4526 INTERNAL SVC FLEET 16,411.00 9,569.00 .00 58.31 6,842.00 41.69 7401-430-62-4530 COMMUNICATIONS 7,000.00 4,526.85 .00 64.67 2,473.15 35.33 7401-430-62-4540 ADVERTISING 15,000.00 6,985.42 .00 46.57 8,014.58 53.43 7401-430-62-4580 TRAVEL 11,000.00 .00 .00 .00 11,000.00 100.00 7401-430-62-4610 SUPPLIES-GENERAL 60,000.00 29,720.79 .00 49.53 30,279.21 50.47 7401-430-62-4611 SUPPLIES-SMALL TOOLS 1,500.00 913.69 .00 60.91 586.31 39.09 7401-430-62-4612 SUPPLIES - SAFETY ITEMS 1,500.00 1,252.80 .00 83.52 247.20 16.48 7401-430-62-4621 NATURAL GAS 900,000.00 390,870.21 .00 43.43 509,129.79 56.57 7401-430-62-4626 GASOLINE 14,000.00 5,803.45 .00 41.45 8,196.55 58.55 7401-430-62-4640 BOOKS AND PERIODICALS 300.00 .00 .00 .00 300.00 100.00 7401-430-62-4641 POSTAGE 13,500.00 9,356.08 .00 69.30 4,143.92 30.70 7401-430-62-4741 MACHINERY & EQUIPMENT 20,000.00 6,501.10 .01 32.51 13,498.89 67.49 7401-430-62-4744 SOFTWARE 500.00 491.12 .00 98.22 8.88 1.78 7401-430-62-4770 DEPRECIATION EXPENSE 446,734.00 260,596.00 .00 58.33 186,138.00 41.67 7401-430-62-4771 AMORTIZATION EXPENSE 46,861.00 27,335.00 .00 58.33 19,526.00 41.67 7401-430-62-4810 TAXES, FEES, PERMITS & CHARGES 14,000.00 9,770.28 .00 69.79 4,229.72 30.21 7401-430-62-4830 DUES AND MEMBERSHIPS 8,000.00 3,707.99 .00 46.35 4,292.01 53.65 7401-430-62-4840 BAD DEBT EXPENSE .00 ( 1,044.37) .00 .00 1,044.37 .00 7401-430-62-4851 PRINCIPAL 635,300.00 .00 .00 .00 635,300.00 100.00 7401-430-62-4852 INTEREST 713,976.00 702,512.62 .00 98.39 11,463.38 1.61 7401-430-62-4853 FISCAL AGENT FEES .00 2,324.96 .00 .00 ( 2,324.96) .00 7401-430-62-5022 TRN - OUT TO #1009 POLICE 35,000.00 .00 .00 .00 35,000.00 100.00
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
NATURAL GAS
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 101 TOTAL NATURAL GAS-OPERATIONS 5,368,558.00 2,639,963.45 401,302.09 56.65 2,327,292.46 43.35
NATURAL GAS CAPITAL EXPENSES
7401-430-63-4741 MACHINERY & EQUIPMENT 45,000.00 18,889.96 .00 41.98 26,110.04 58.02 7401-430-63-4742 VEHICLES 78,000.00 .00 .00 .00 78,000.00 100.00 7401-430-63-4760 CONTRA EXPENSE ( 123,000.00) .00 .00 .00 ( 123,000.00) ( 100.00) TOTAL NATURAL GAS CAPITAL EXPENSES .00 18,889.96 .00 .00 ( 18,889.96) .00 TOTAL PUBLIC WORKS 5,368,558.00 2,658,853.41 401,302.09 57.00 2,308,402.50 43.00 TOTAL FUND EXPENDITURES 5,368,558.00 2,658,853.41 401,302.09 57.00 2,308,402.50 43.00 REVENUE OVER (UNDER) EXPENDITURES ( 752,028.00) ( 628,470.13) ( 401,302.09) ( 136.93) 277,744.22 36.93
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
GOLF COURSE
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 102
COMMUNITY SERVICES
GOLF COURSE
7530-451-50-3419 CREDIT CARD CONVENIENCE FEE .00 ( 1,097.92) .00 .00 1,097.92 .00 7530-451-50-3611 INTEREST REVENUE .00 4,227.76 .00 .00 ( 4,227.76) .00 7530-451-50-3613 NET INCREASE(DECREASE) FMV .00 147.18 .00 .00 ( 147.18) .00 7530-451-50-3620 RENTS & ROYALTIES .00 19.50 .00 .00 ( 19.50) .00 7530-451-50-3731 GOLF COURSE WATER .00 66.40 .00 .00 ( 66.40) .00 TOTAL GOLF COURSE .00 3,362.92 .00 .00 ( 3,362.92) .00
GOLFING
7530-451-52-3472 PRO SHOP SALES 13,000.00 425.35 .00 3.27 12,574.65 96.73 7530-451-52-3474 CONCESSIONS 12,000.00 1,119.80 .00 9.33 10,880.20 90.67 7530-451-52-3480 GREEN FEES 315,000.00 160,009.13 .00 50.80 154,990.87 49.20 7530-451-52-3482 ADVERTISING 5,000.00 .00 .00 .00 5,000.00 100.00 7530-451-52-3489 RANGE 14,000.00 7,778.83 .00 55.56 6,221.17 44.44 7530-451-52-3611 INTEREST REVENUE 1,000.00 .00 .00 .00 1,000.00 100.00 7530-451-52-3613 NET INCREASE(DECREASE) FMV 100.00 .00 .00 .00 100.00 100.00 7530-451-52-3620 RENTS & ROYALTIES 6,000.00 1.89 .00 .03 5,998.11 99.97 7530-451-52-3623 RENTALS - CARTS 98,500.00 52,081.26 .00 52.87 46,418.74 47.13 7530-451-52-3731 GOLF COURSE WATER 100.00 .00 .00 .00 100.00 100.00 TOTAL GOLFING 464,700.00 221,416.26 .00 47.65 243,283.74 52.35
PRO SHOP
7530-451-55-3472 PRO SHOP SALES .00 4,373.79 .00 .00 ( 4,373.79) .00 7530-451-55-3474 CONCESSIONS .00 4,579.03 .00 .00 ( 4,579.03) .00 TOTAL PRO SHOP .00 8,952.82 .00 .00 ( 8,952.82) .00
TOTAL COMMUNITY SERVICES 464,700.00 233,732.00 .00 50.30 230,968.00 49.70 TOTAL FUND REVENUE 464,700.00 233,732.00 .00 50.30 230,968.00 49.70
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
GOLF COURSE
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 103
COMMUNITY SERVICES
GOLF COURSE
7530-451-50-4810 TAXES, FEES, PERMITS & CHARGES .00 63.54 .00 .00 ( 63.54) .00 TOTAL GOLF COURSE .00 63.54 .00 .00 ( 63.54) .00
GOLFING
7530-451-52-4100 REGULAR EMPLOYEES .00 432.69 .00 .00 ( 432.69) .00 7530-451-52-4120 TEMPORARY EMPLOYEES 140,947.00 8,618.33 .00 6.11 132,328.67 93.89 7530-451-52-4130 OVERTIME .00 151.16 .00 .00 ( 151.16) .00 7530-451-52-4221 SOCIAL SECURITY CONTRIBUTIONS 8,739.00 569.85 .00 6.52 8,169.15 93.48 7530-451-52-4222 MEDICARE 2,044.00 133.28 .00 6.52 1,910.72 93.48 7530-451-52-4230 PERS .00 34.45 .00 .00 ( 34.45) .00
7530-451-52-4260 WORKERS' COMPENSATION 6,977.00 1,380.32 .00 19.78 5,596.68 80.22 7530-451-52-4293 STATE UNEMPLOYMENT 1,409.00 82.73 .00 5.87 1,326.27 94.13 7530-451-52-4330 PROFESSIONAL SERVICES 44,000.00 25,879.00 15,000.00 92.91 3,121.00 7.09 7530-451-52-4340 TECHNICAL SERVICES 4,500.00 1,522.87 .00 33.84 2,977.13 66.16 7530-451-52-4421 DISPOSAL 2,750.00 2,590.48 .00 94.20 159.52 5.80 7530-451-52-4431 REPAIR & MAINTENANCE - MISC 29,000.00 15,675.32 8,000.00 81.64 5,324.68 18.36 7530-451-52-4433 REPAIR & MAINTENANCE - EQUIP 17,000.00 95.30 .00 .56 16,904.70 99.44 7530-451-52-4434 REPAIR & MAINT - BUILDING 1,000.00 569.87 .00 56.99 430.13 43.01 7530-451-52-4442 RENT & LEASES EQUIP & VEHICLES 47,574.00 15,700.39 .00 33.00 31,873.61 67.00 7530-451-52-4514 INSURANCE - CRIME BOND 58.00 35.00 .00 60.34 23.00 39.66 7530-451-52-4521 INSURANCE - LIABILITY 8,021.00 4,676.00 .00 58.30 3,345.00 41.70 7530-451-52-4522 INSURANCE - PROPERTY 3,905.00 2,275.00 .00 58.26 1,630.00 41.74 7530-451-52-4524 INTERNAL SVC - ADMIN 43,431.00 25,333.00 .00 58.33 18,098.00 41.67 7530-451-52-4525 PW OVERHEAD ALLOCATION 192.00 111.79 .00 58.22 80.21 41.78 7530-451-52-4526 INTERNAL SVC COM SVC 187.00 112.00 .00 59.89 75.00 40.11 7530-451-52-4530 COMMUNICATIONS 4,500.00 1,678.50 .00 37.30 2,821.50 62.70 7530-451-52-4540 ADVERTISING 2,000.00 .00 .00 .00 2,000.00 100.00 7530-451-52-4594 LOCKSMITHING SERVICES 500.00 .00 .00 .00 500.00 100.00 7530-451-52-4610 SUPPLIES-GENERAL 15,000.00 7,933.12 .00 52.89 7,066.88 47.11 7530-451-52-4613 JANITORIAL SUPPLIES 1,000.00 328.48 .00 32.85 671.52 67.15 7530-451-52-4622 ELECTRICITY 57,000.00 27,957.97 .00 49.05 29,042.03 50.95 7530-451-52-4623 PROPANE 5,200.00 521.88 .00 10.04 4,678.12 89.96 7530-451-52-4626 GASOLINE 4,000.00 2,759.17 .00 68.98 1,240.83 31.02 7530-451-52-4641 POSTAGE 50.00 .00 .00 .00 50.00 100.00 7530-451-52-4741 MACHINERY AND EQUIPMENT 2,500.00 1,567.47 5.60 62.92 926.93 37.08 7530-451-52-4770 DEPRECIATION EXPENSE 30,942.00 16,884.00 .00 54.57 14,058.00 45.43 7530-451-52-4810 TAXES, FEES, PERMITS & CHARGES 15,315.00 7,272.55 .00 47.49 8,042.45 52.51 7530-451-52-4830 DUES & MEMBERSHIPS 350.00 .00 .00 .00 350.00 100.00 TOTAL GOLFING 500,091.00 172,881.97 23,005.60 39.17 304,203.43 60.83
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
GOLF COURSE
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:41AM PAGE: 104
PRO SHOP
7530-451-55-4120 TEMPORARY EMPLOYEES .00 62,128.81 .00 .00 ( 62,128.81) .00 7530-451-55-4221 SOCIAL SECURITY CONTRIBUTIONS .00 3,852.07 .00 .00 ( 3,852.07) .00 7530-451-55-4222 MEDICARE .00 900.93 .00 .00 ( 900.93) .00 7530-451-55-4260 WORKERS' COMPENSATION .00 2,121.66 .00 .00 ( 2,121.66) .00 7530-451-55-4293 STATE UNEMPLOYMENT .00 559.16 .00 .00 ( 559.16) .00 7530-451-55-4610 SUPPLIES - GENERAL .00 134.85 .00 .00 ( 134.85) .00 TOTAL PRO SHOP .00 69,697.48 .00 .00 ( 69,697.48) .00
CARTS
7530-451-56-4442 RENTS AND LEASES EQUIPMENT .00 23,082.28 .00 .00 ( 23,082.28) .00 TOTAL CARTS .00 23,082.28 .00 .00 ( 23,082.28) .00
TOTAL COMMUNITY SERVICES 500,091.00 265,725.27 23,005.60 57.74 211,360.13 42.26 TOTAL FUND EXPENDITURES 500,091.00 265,725.27 23,005.60 57.74 211,360.13 42.26 REVENUE OVER (UNDER) EXPENDITURES ( 35,391.00) ( 31,993.27) ( 23,005.60) ( 155.40) 19,607.87 55.40
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
PW ADMIN & ENGINEERING FUND
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 105
PUBLIC WORKS
ADMINISTRATION
7620-430-10-3221 ENCROACHMENT PERMITS 6,500.00 1,794.00 .00 27.60 4,706.00 72.40 7620-430-10-3410 CONTRACT SERVICES - LCAPCD 241,486.00 140,866.88 .00 58.33 100,619.12 41.67 7620-430-10-3611 INTEREST REVENUE 2,000.00 4,549.16 .00 227.46 ( 2,549.16) ( 127.46) 7620-430-10-3613 NET INCREASE(DECREASE) FMV .00 303.73 .00 .00 ( 303.73) .00 TOTAL ADMINISTRATION 249,986.00 147,513.77 .00 59.01 102,472.23 40.99 TOTAL PUBLIC WORKS 249,986.00 147,513.77 .00 59.01 102,472.23 40.99 TOTAL FUND REVENUE 249,986.00 147,513.77 .00 59.01 102,472.23 40.99
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
PW ADMIN & ENGINEERING FUND
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 106
PUBLIC WORKS
ADMINISTRATION
7620-430-10-4100 REGULAR EMPLOYEES 663,620.00 342,648.73 .00 51.63 320,971.27 48.37 7620-430-10-4101 4% VACANCY RATE ( 42,070.00) .00 .00 .00 ( 42,070.00) ( 100.00) 7620-430-10-4110 STAND-BY 71,500.00 45,811.92 .00 64.07 25,688.08 35.93 7620-430-10-4130 OVERTIME 3,500.00 1,571.71 .00 44.91 1,928.29 55.09 7620-430-10-4206 MANAGEMENT LEAVE 21,191.00 8,032.85 .00 37.91 13,158.15 62.09 7620-430-10-4209 FLEX BENEFIT 800.00 .00 .00 .00 800.00 100.00 7620-430-10-4210 GROUP LIFE INSUR. 2,199.00 966.80 .00 43.97 1,232.20 56.03 7620-430-10-4221 SOCIAL SECURITY CONTRIBUTIONS 42,854.00 24,238.95 .00 56.56 18,615.05 43.44 7620-430-10-4222 MEDICARE 10,022.00 5,668.84 .00 56.56 4,353.16 43.44 7620-430-10-4230 PERS 137,870.00 92,067.03 .00 66.78 45,802.97 33.22 7620-430-10-4260 WORKERS' COMPENSATION 46,071.00 32,470.55 .00 70.48 13,600.45 29.52 7620-430-10-4291 HEALTH INSURANCE AND ADMIN 159,216.00 72,847.50 .00 45.75 86,368.50 54.25 7620-430-10-4292 STATE DISABILITY INSURANCE 8,294.00 4,043.76 .00 48.76 4,250.24 51.24 7620-430-10-4293 STATE UNEMPLOYMENT 6,912.00 3,415.49 .00 49.41 3,496.51 50.59 7620-430-10-4295 DEFERRED COMPENSATION 5,590.00 1,885.00 .00 33.72 3,705.00 66.28 7620-430-10-4296 MEALS .00 30.00 .00 .00 ( 30.00) .00
7620-430-10-4330 PROFESSIONAL SVCS 9,500.00 4,127.00 .00 43.44 5,373.00 56.56 7620-430-10-4340 TECHNICAL SVCS 20,900.00 3,024.00 1,052.30 19.50 16,823.70 80.50 7620-430-10-4412 SEWER 700.00 521.20 .00 74.46 178.80 25.54 7620-430-10-4421 DISPOSAL 5,200.00 3,127.56 .00 60.15 2,072.44 39.85 7620-430-10-4423 CUSTODIAL 3,300.00 1,800.00 .00 54.55 1,500.00 45.45 7620-430-10-4425 LINEN SERVICE 4,200.00 2,239.07 .00 53.31 1,960.93 46.69 7620-430-10-4431 REPAIR AND MAINTENANCE-MISC 500.00 .00 .00 .00 500.00 100.00 7620-430-10-4433 REPAIR AND MAINTENANCE-VEHICLE 6,000.00 2,395.48 .00 39.92 3,604.52 60.08 7620-430-10-4434 REPAIR AND MAINTENANCE-FACILIT 20,000.00 2,221.06 1,564.15 18.93 16,214.79 81.07 7620-430-10-4442 RENT & LEASE EQUIP & VEHICLES 6,000.00 3,141.36 .00 52.36 2,858.64 47.64 7620-430-10-4514 INSURANCE CRIME BOND LIAB 341.00 196.00 .00 57.48 145.00 42.52 7620-430-10-4519 EPLI INSURANCE 8,934.00 5,215.00 .00 58.37 3,719.00 41.63 7620-430-10-4521 INSURANCE-LIABILITY 47,532.00 27,727.00 .00 58.33 19,805.00 41.67 7620-430-10-4522 INSURANCE-PROPERTY 2,179.00 1,274.00 .00 58.47 905.00 41.53 7620-430-10-4530 COMMUNICATIONS 36,000.00 15,278.87 .00 42.44 20,721.13 57.56 7620-430-10-4540 ADVERTISING 500.00 .00 .00 .00 500.00 100.00 7620-430-10-4550 PRINTING AND BINDING 75.00 .00 .00 .00 75.00 100.00 7620-430-10-4580 TRAVEL 5,000.00 2,325.00 .00 46.50 2,675.00 53.50 7620-430-10-4610 SUPPLIES-GENERAL 8,500.00 2,475.24 .00 29.12 6,024.76 70.88 7620-430-10-4611 SUPPLIES-SMALL TOOLS 700.00 .00 .00 .00 700.00 100.00 7620-430-10-4612 SUPPLIES-SAFETY ITEMS 7,000.00 1,662.09 .00 23.74 5,337.91 76.26 7620-430-10-4613 SUPPLIES-JANITORIAL 7,500.00 4,245.19 .00 56.60 3,254.81 43.40 7620-430-10-4620 CITY NATURAL GAS 1,370.00 224.56 .00 16.39 1,145.44 83.61 7620-430-10-4622 ELECTRICITY 14,700.00 4,808.97 .00 32.71 9,891.03 67.29 7620-430-10-4624 GEOTHERMAL 2,800.00 1,602.30 .00 57.23 1,197.70 42.78 7620-430-10-4626 GASOLINE 5,000.00 1,403.26 .00 28.07 3,596.74 71.93 7620-430-10-4641 POSTAGE 200.00 20.88 .00 10.44 179.12 89.56 7620-430-10-4741 MACHINERY AND EQUIPMENT 1,500.00 .00 .00 .00 1,500.00 100.00 7620-430-10-4743 FURNITURE AND FIXTURES 1,000.00 .00 .00 .00 1,000.00 100.00 7620-430-10-4744 SOFTWARE 8,500.00 3,986.27 .00 46.90 4,513.73 53.10 7620-430-10-4761 COST ALLOCATION REIMBURSEMENT ( 1,289,304.00) ( 752,094.14) .00 ( 58.33) ( 537,209.86) ( 41.67) 7620-430-10-4770 DEPRECIATION EXPENSE 11,828.00 6,902.00 .00 58.35 4,926.00 41.65 7620-430-10-4810 TAXES, FEES, PERMITS & CHARGES 2,000.00 2,007.85 .00 100.39 ( 7.85) ( .39) 7620-430-10-4830 DUES AND MEMBERSHIPS 4,580.00 4,066.24 .00 88.78 513.76 11.22
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
PW ADMIN & ENGINEERING FUND
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 107 7620-430-10-4851 PRINCIPAL 10,405.00 .00 .00 .00 10,405.00 100.00 7620-430-10-4852 INTEREST 6,133.00 462.00 .00 7.53 5,671.00 92.47 TOTAL ADMINISTRATION 118,842.00 ( 7,915.56) 2,616.45 ( 4.46) 124,141.11 104.46
PW - AIR POLLUTION
7620-430-11-4100 REGULAR EMPLOYEES 132,613.00 72,076.71 .00 54.35 60,536.29 45.65 7620-430-11-4101 4% VACANCY RATE ( 8,633.00) .00 .00 .00 ( 8,633.00) ( 100.00) 7620-430-11-4130 OVERTIME 3,500.00 1,059.86 .00 30.28 2,440.14 69.72 7620-430-11-4206 MANAGEMENT LEAVE 4,735.00 2,080.67 .00 43.94 2,654.33 56.06 7620-430-11-4209 FLEX BENEFIT 200.00 .00 .00 .00 200.00 100.00 7620-430-11-4210 GROUP LIFE INSURANCE 825.00 321.60 .00 38.98 503.40 61.02 7620-430-11-4221 SOCIAL SECURITY CONTRIBUTIONS 8,621.00 4,721.86 .00 54.77 3,899.14 45.23 7620-430-11-4222 MEDICARE 2,016.00 1,104.30 .00 54.78 911.70 45.22 7620-430-11-4230 PERS 25,008.00 20,229.97 .00 80.89 4,778.03 19.11 7620-430-11-4260 WORKER'S COMPENSATION 6,050.00 3,343.53 .00 55.26 2,706.47 44.74 7620-430-11-4291 HEALTH INSURANCE AND ADMIN 45,776.00 24,812.00 .00 54.20 20,964.00 45.80 7620-430-11-4292 STATE DISABILITY INSURANCE 1,669.00 822.40 .00 49.28 846.60 50.72 7620-430-11-4293 STATE UNEMPLOYMENT 1,390.00 672.45 .00 48.38 717.55 51.62 7620-430-11-4295 DEFERRED COMPENSATION 1,495.00 150.00 .00 10.03 1,345.00 89.97 7620-430-11-4330 PROFESSIONAL SERVICES 11,500.00 5,980.00 .00 52.00 5,520.00 48.00 7620-430-11-4340 TECHNICAL SERVICES 150.00 .00 .00 .00 150.00 100.00 7620-430-11-4433 VEHICLE REPAIR & MAINTENANCE 7,000.00 83.82 .00 1.20 6,916.18 98.80 7620-430-11-4530 COMMUNICATIONS 3,000.00 468.09 .00 15.60 2,531.91 84.40 7620-430-11-4580 TRAVEL/TRAINING 3,850.00 324.28 .00 8.42 3,525.72 91.58 7620-430-11-4610 SUPPLIES GENERAL 800.00 276.13 .00 34.52 523.87 65.48 7620-430-11-4626 GASOLINE 1,400.00 648.11 .00 46.29 751.89 53.71 7620-430-11-4640 BOOKS AND PERIODICALS 400.00 .00 .00 .00 400.00 100.00 7620-430-11-4641 POSTAGE 125.00 71.99 .00 57.59 53.01 42.41 7620-430-11-4741 MACHINERY AND EQUIPMENT 100.00 .00 .00 .00 100.00 100.00 7620-430-11-4744 SOFTWARE 3,000.00 832.92 .00 27.76 2,167.08 72.24 7620-430-11-4810 TAXES, FEES, PERMIT AND CHARGE 2,000.00 1,679.51 .00 83.98 320.49 16.02 7620-430-11-4830 DUES AND MEMBERSHIPS 2,000.00 1,509.60 .00 75.48 490.40 24.52 TOTAL PW - AIR POLLUTION 260,590.00 143,269.80 .00 54.98 117,320.20 45.02 TOTAL PUBLIC WORKS 379,432.00 135,354.24 2,616.45 36.36 241,461.31 63.64 TOTAL FUND EXPENDITURES 379,432.00 135,354.24 2,616.45 36.36 241,461.31 63.64 REVENUE OVER (UNDER) EXPENDITURES ( 129,446.00) 12,159.53 ( 2,616.45) 7.37 ( 138,989.08) ( 107.37)
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
RISK MANAGEMENT FUND
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 108
LEGISLATIVE
CITY CLERK
7630-411-40-3432 REIMBURSEMENTS 50,000.00 475.00 .00 .95 49,525.00 99.05 7630-411-40-3451 WORKERS COMP CHARGES 538,033.00 388,639.17 .00 72.23 149,393.83 27.77 7630-411-40-3452 UNEMPLOYMENT 64,132.00 37,579.43 .00 58.60 26,552.57 41.40 7630-411-40-3454 INSURANCE-LIABILITY 400,000.00 233,331.00 .00 58.33 166,669.00 41.67 7630-411-40-3455 INSURANCE-PROPERTY 341,314.00 199,101.00 .00 58.33 142,213.00 41.67 7630-411-40-3461 MUSEUM 938.00 546.00 .00 58.21 392.00 41.79 7630-411-40-3462 EPLI INSURANCE 35,737.00 20,860.00 .00 58.37 14,877.00 41.63 7630-411-40-3463 INSUR.AIRPORT OWNER OPER. LIAB 5,350.00 3,122.00 .00 58.36 2,228.00 41.64 7630-411-40-3465 FIRE SALARY PROTECTION 3,108.00 1,813.00 .00 58.33 1,295.00 41.67 7630-411-40-3467 INSURANCE CRIME BOND 2,870.00 1,673.00 .00 58.29 1,197.00 41.71 7630-411-40-3611 INTEREST REVENUE 1,000.00 5,028.57 .00 502.86 ( 4,028.57) ( 402.86) 7630-411-40-3613 NET INCREASE(DECREASE) FMV .00 306.89 .00 .00 ( 306.89) .00 TOTAL CITY CLERK 1,442,482.00 892,475.06 .00 61.87 550,006.94 38.13 TOTAL LEGISLATIVE 1,442,482.00 892,475.06 .00 61.87 550,006.94 38.13 TOTAL FUND REVENUE 1,442,482.00 892,475.06 .00 61.87 550,006.94 38.13
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
RISK MANAGEMENT FUND
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 109
LEGISLATIVE
CITY CLERK
7630-411-40-4260 WORKERS' COMPENSATION 500,022.00 375,015.23 125,006.41 100.00 .36 .00 7630-411-40-4293 STATE UNEMPLOYMENT 15,000.00 11,559.72 .00 77.06 3,440.28 22.94 7630-411-40-4511 INSUR.AIRPORT OWNER OPERAT 4,750.00 4,750.00 .00 100.00 .00 .00 7630-411-40-4512 INS.AIRPORT AIR SHOW 600.00 410.50 .00 68.42 189.50 31.58 7630-411-40-4514 INSUR.CRIME BOND LIAB 2,870.00 2,870.00 .00 100.00 .00 .00 7630-411-40-4516 INSUR.FIRE SALARY PROTECTION 3,108.00 1,947.00 .00 62.64 1,161.00 37.36 7630-411-40-4518 INSURANCE MUSEUM 938.00 .00 .00 .00 938.00 100.00 7630-411-40-4519 EPLI INSURANCE 36,000.00 33,379.56 .00 92.72 2,620.44 7.28 7630-411-40-4521 INSURANCE-LIABILITY 400,000.00 382,314.61 .00 95.58 17,685.39 4.42 7630-411-40-4522 INSURANCE-PROPERTY 334,951.00 283,115.06 .00 84.52 51,835.94 15.48 7630-411-40-4815 SETTLEMENTS (LEGAL) 52,000.00 2,461.34 .00 4.73 49,538.66 95.27 TOTAL CITY CLERK 1,350,239.00 1,097,823.02 125,006.41 90.56 127,409.57 9.44 TOTAL LEGISLATIVE 1,350,239.00 1,097,823.02 125,006.41 90.56 127,409.57 9.44 TOTAL FUND EXPENDITURES 1,350,239.00 1,097,823.02 125,006.41 90.56 127,409.57 9.44 REVENUE OVER (UNDER) EXPENDITURES 92,243.00 ( 205,347.96) ( 125,006.41) ( 358.13) 422,597.37 458.13
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
LAFCO
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 110
EXECUTIVE
BOARDS & COMMISSIONS
8402-413-30-3371 LASSEN COUNTY 35,742.00 35,742.00 .00 100.00 .00 .00 8402-413-30-3376 CITY OF SUSANVILLE CONTRIBUTIO 35,742.00 35,742.00 .00 100.00 .00 .00 8402-413-30-3611 INTEREST REVENUE .00 1,212.50 .00 .00 ( 1,212.50) .00 8402-413-30-3613 NET INCREASE(DECREASE) FMV .00 21.49 .00 .00 ( 21.49) .00 TOTAL BOARDS & COMMISSIONS 71,484.00 72,717.99 .00 101.73 ( 1,233.99) ( 1.73) TOTAL EXECUTIVE 71,484.00 72,717.99 .00 101.73 ( 1,233.99) ( 1.73) TOTAL FUND REVENUE 71,484.00 72,717.99 .00 101.73 ( 1,233.99) ( 1.73)
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
LAFCO
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 111
EXECUTIVE
BOARDS & COMMISSIONS
8402-413-30-4310 OFFICIAL/ADMINISTRATIVE SVCS 2,000.00 2,000.00 .00 100.00 .00 .00 8402-413-30-4330 PROFESSIONAL SVCS 4,000.00 .00 .00 .00 4,000.00 100.00 8402-413-30-4331 LAFCO EXEC. OFFICE SVC 42,000.00 21,000.00 .00 50.00 21,000.00 50.00 8402-413-30-4332 LAFCO BROWN ACT COMPLIANCE 3,500.00 2,651.50 .00 75.76 848.50 24.24 8402-413-30-4333 LAFCO FINANCIAL SVC 2,050.00 .00 .00 .00 2,050.00 100.00 8402-413-30-4334 LAFCO CITY CLERK 1,500.00 .00 .00 .00 1,500.00 100.00 8402-413-30-4340 TECHNICAL SVCS 2,000.00 .00 .00 .00 2,000.00 100.00 8402-413-30-4342 MUNICIPAL SVC REVIEW-LAFCO 16,000.00 7,682.50 .00 48.02 8,317.50 51.98 8402-413-30-4344 LAFCO MAPPING 1,500.00 .00 .00 .00 1,500.00 100.00 8402-413-30-4521 INSURANCE-LIABILITY 1,000.00 .00 .00 .00 1,000.00 100.00 8402-413-30-4530 COMMUNICATIONS 200.00 .00 .00 .00 200.00 100.00 8402-413-30-4540 ADVERTISING 200.00 .00 .00 .00 200.00 100.00 8402-413-30-4550 PRINTING AND BINDING 300.00 72.00 .00 24.00 228.00 76.00 8402-413-30-4580 TRAVEL 4,500.00 3,192.25 .00 70.94 1,307.75 29.06 8402-413-30-4610 SUPPLIES-GENERAL 400.00 349.53 .00 87.38 50.47 12.62 8402-413-30-4641 POSTAGE 150.00 33.90 .00 22.60 116.10 77.40 8402-413-30-4830 DUES AND MEMBERSHIPS 1,684.00 1,684.00 .00 100.00 .00 .00 TOTAL BOARDS & COMMISSIONS 82,984.00 38,665.68 .00 46.59 44,318.32 53.41 TOTAL EXECUTIVE 82,984.00 38,665.68 .00 46.59 44,318.32 53.41 TOTAL FUND EXPENDITURES 82,984.00 38,665.68 .00 46.59 44,318.32 53.41 REVENUE OVER (UNDER) EXPENDITURES ( 11,500.00) 34,052.31 .00 296.11 ( 45,552.31) ( 396.11)
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIR POLLUTION
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 112
AIR POLLUTION
AIR POLLUTION ADMINISTRATION
8404-430-10-3111 REAL PROPERTY TAXES 18,000.00 11,151.78 .00 61.95 6,848.22 38.05 8404-430-10-3229 AIR POLLUTION PERMITS 73,000.00 43,124.44 .00 59.07 29,875.56 40.93 8404-430-10-3338 ST OF CA - AB 617 ADMIN 59,922.00 .00 .00 .00 59,922.00 100.00 8404-430-10-3339 ST OF CA - AB 197 ADMIN 8,583.00 .00 .00 .00 8,583.00 100.00 8404-430-10-3340 ST OF CA-AIR POLLUTION SUBVENT 40,000.00 38,727.60 .00 96.82 1,272.40 3.18 8404-430-10-3345 ST OF CA - CARL MOYER ADMIN 75,000.00 .00 .00 .00 75,000.00 100.00 8404-430-10-3366 STATE OF CA FARMER PROG ADMIN 46,429.00 .00 .00 .00 46,429.00 100.00 8404-430-10-3611 INTEREST REVENUE 10,000.00 19,368.39 .00 193.68 ( 9,368.39) ( 93.68) 8404-430-10-3613 NET INCREASE(DECREASE) FMV .00 878.06 .00 .00 ( 878.06) .00 TOTAL AIR POLLUTION ADMINISTRATION 330,934.00 113,250.27 .00 34.22 217,683.73 65.78
AIR POLLUTION DMV SET ASIDE
8404-430-11-3352 STATE OF CA-DMV AB 2766 FEES 73,000.00 32,988.92 .00 45.19 40,011.08 54.81 TOTAL AIR POLLUTION DMV SET ASIDE 73,000.00 32,988.92 .00 45.19 40,011.08 54.81
FARMERS PROGRAM
8404-430-13-3366 STATE OF CA - FARMER PROGRAM 996,556.00 170,693.89 .00 17.13 825,862.11 82.87 TOTAL FARMERS PROGRAM 996,556.00 170,693.89 .00 17.13 825,862.11 82.87 AB 617 AIR PROTECTION PROGRAM
8404-430-15-3338 AB 617 INCENTIVE 224,775.00 .00 .00 .00 224,775.00 100.00 TOTAL AB 617 AIR PROTECTION PROGRA 224,775.00 .00 .00 .00 224,775.00 100.00 TOTAL AIR POLLUTION 1,625,265.00 316,933.08 .00 19.50 1,308,331.92 80.50 TOTAL FUND REVENUE 1,625,265.00 316,933.08 .00 19.50 1,308,331.92 80.50
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIR POLLUTION
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 113
AIR POLLUTION
AIR POLLUTION ADMINISTRATION
8404-430-10-4310 ADMINISTRATIVE SERVICES - CITY 291,097.00 169,804.88 .00 58.33 121,292.12 41.67 8404-430-10-4330 PROFESSIONAL SERVICES 22,902.00 120.00 .00 .52 22,782.00 99.48 TOTAL AIR POLLUTION ADMINISTRATION 313,999.00 169,924.88 .00 54.12 144,074.12 45.88
FARMERS PROGRAM
8404-430-13-4340 TECHNICAL SVCS 125,000.00 1,246.22 .00 1.00 123,753.78 99.00 8404-430-13-4610 SUPPLIES-GENERAL 20,000.00 .00 .00 .00 20,000.00 100.00 8404-430-13-4842 GRANTS 779,000.00 409,472.00 .00 52.56 369,528.00 47.44 TOTAL FARMERS PROGRAM 924,000.00 410,718.22 .00 44.45 513,281.78 55.55 AB 617 AIR PROTECTION PROGRAM
8404-430-15-4842 GRANTS 389,667.00 72,770.33 10,000.00 21.24 306,896.67 78.76 TOTAL AB 617 AIR PROTECTION PROGRAM 389,667.00 72,770.33 10,000.00 21.24 306,896.67 78.76 TOTAL AIR POLLUTION 1,627,666.00 653,413.43 10,000.00 40.76 964,252.57 59.24 TOTAL FUND EXPENDITURES 1,627,666.00 653,413.43 10,000.00 40.76 964,252.57 59.24 REVENUE OVER (UNDER) EXPENDITURES ( 2,401.00) ( 336,480.35) ( 10,000.00) ( 14,430.67) 344,079.35 14,330.67
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIR POLLUTION-CARL MOYER
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 114
CARL MOYER
8405-430-10-3342 STATE OF CALIF-CARL MOYER 525,000.00 .00 .00 .00 525,000.00 100.00 8405-430-10-3611 INTEREST REVENUE .00 ( 4,803.60) .00 .00 4,803.60 .00 8405-430-10-3613 NET INCREASE(DECREASE)FMV .00 229.77 .00 .00 ( 229.77) .00 TOTAL DIVISION 10 525,000.00 ( 4,573.83) .00 ( .87) 529,573.83 100.87 TOTAL CARL MOYER 525,000.00 ( 4,573.83) .00 ( .87) 529,573.83 100.87 TOTAL FUND REVENUE 525,000.00 ( 4,573.83) .00 ( .87) 529,573.83 100.87
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIR POLLUTION-CARL MOYER
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 115
CARL MOYER
8405-430-10-4842 GRANTS 579,234.00 121,315.63 6,972.21 22.15 450,946.16 77.85 TOTAL DIVISION 10 579,234.00 121,315.63 6,972.21 22.15 450,946.16 77.85 TOTAL CARL MOYER 579,234.00 121,315.63 6,972.21 22.15 450,946.16 77.85 TOTAL FUND EXPENDITURES 579,234.00 121,315.63 6,972.21 22.15 450,946.16 77.85 REVENUE OVER (UNDER) EXPENDITURES ( 54,234.00) ( 125,889.46) ( 6,972.21) ( 244.98) 78,627.67 144.98
CITY OF SUSANVILLE
INCOME STATEMENT
REVENUES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIR POLLUTION- CCI REDUCTION
BUDGET YTD ACTUAL ENCUMBRANCE % EARNED UNEARNED % UNEARNED FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 116
CCI WOODSMOKE REDUCTION PROGRA
8407-430-10-3611 INTEREST REVENUE .00 1,236.81 .00 .00 ( 1,236.81) .00 8407-430-10-3613 NET INCREASE(DECREASE)FMV .00 261.91 .00 .00 ( 261.91) .00 TOTAL DIVISION 10 .00 1,498.72 .00 .00 ( 1,498.72) .00
TOTAL CCI WOODSMOKE REDUCTION PR .00 1,498.72 .00 .00 ( 1,498.72) .00 TOTAL FUND REVENUE .00 1,498.72 .00 .00 ( 1,498.72) .00
CITY OF SUSANVILLE
INCOME STATEMENT
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 7 MONTHS ENDING JANUARY 31, 2026
AIR POLLUTION- CCI REDUCTION
BUDGET YTD ACTUAL ENCUMBRANCE % EXPENDED UNEXPENDED % UNEXP.
FOR ADMINISTRATION USE ONLY 59 % OF THE FISCAL YEAR HAS ELAPSED 02/12/2026 09:42AM PAGE: 117
CCI WOODSMOKE REDUCTION PROGRA
8407-430-10-4842 GRANTS 89,000.00 62,500.00 18,750.00 91.29 7,750.00 8.71 TOTAL DIVISION 10 89,000.00 62,500.00 18,750.00 91.29 7,750.00 8.71 TOTAL CCI WOODSMOKE REDUCTION PRO 89,000.00 62,500.00 18,750.00 91.29 7,750.00 8.71 TOTAL FUND EXPENDITURES 89,000.00 62,500.00 18,750.00 91.29 7,750.00 8.71 REVENUE OVER (UNDER) EXPENDITURES ( 89,000.00) ( 61,001.28) ( 18,750.00) ( 89.61) ( 9,248.72) ( 10.39) TOTAL NET REVENUE(EXPENDITURES) ( 5,941,017.00) ( 3,947,885.98) ( 2,161,647.57) ( 102.84) 168,516.55 2.84
Agenda Item No. 9.A.
Standard Workflow
City Council Agenda Item
Submitted By: Marci Rojas, Program Coordinator
Action Date: March 4, 2026
Subject: Consider Resolution No. 26-6513, authorizing the City Manager to execute Amendment No. 1 to the professional services agreement with M-Group Consultants for planning consultation services and authorizing the Finance Director to adjust the budget as necessary Presented By: Erik Edholm, Acting Public Works Director Summary: On May 7th, 2025, the City Council of the City of Susanville adopted Resolution No. 25-6426 authorizing a services agreement with M-Group Consultants to provide planning consultation services due to the City’s ongoing vacancy in the Planner position.
M-Group Consultants was selected following procurement
procedures and has since provided essential planning services to support development review, regulatory compliance, and public service delivery.
Due to continued staffing challenges and the ongoing need for professional planning expertise, staff recommends extending the agreement for an additional one-year term and increasing the compensation by $75,000.
Fiscal Impact: Approval of Amendment No. 1 will increase expenditures by $75,000 within Fund 1011 over Fiscal Years 2025/26 and 2026/27.
Action Requested: Motion to approve Resolution No. 26-6513, authorizing the City Manager to execute Amendment No. 1 to the professional services agreement with M-Group Consultants for planning consultation services and authorizing the Finance Director to adjust the budget as necessary.
Attachments:
1. 26-6513
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RESOLUTION NO. 26-6513
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUSANVILLE AUTHORIZING THE CITY MANAGER TO EXECUTE AMENDMENT NO. 1 TO THE
PROFESSIONAL SERVICES AGREEMENT WITH M-GROUP CONSULTANTS FOR
PLANNING CONSULTATION SERVICES AND AUTHORIZING THE FINANCE DIRECTOR TO
ADJUST THE BUDGET AS NECESSARY
WHEREAS, the City of Susanville oversees and enforces laws and ordinances related to planning within the City’s Sphere of Influence; and
WHEREAS, on May 7th, 2025, the City Council adopted Resolution No. 25-6426 authorizing a Professional Services Agreement with M-Group Consultants for planning consultation services and authorizing related budget adjustments; and WHEREAS, M-Group Consultants has provided planning consultation services in accordance with the agreement; and
WHEREAS, continued planning support is necessary to maintain service levels while recruitment efforts remain ongoing; and
WHEREAS, staff recommends approval of Amendment No. 1 to extend the agreement for one (1) year and increase compensation by $75,000.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Susanville hereby does the following:
1. Authorizes the City Manager to execute Amendment No. 1 to the Professional Services Agreement with M-Group Consultants, extending the term of the agreement for one (1) additional year and increasing the contract amount in an amount not to exceed Seventy-Five Thousand Dollars ($75,000); and
2. Authorizes the Finance Director to adjust the budget as necessary.
APPROVED: ________________________
Mendy Schuster, Mayor
ATTEST: ________________________
Heidi Whitlock, City Clerk
The foregoing Resolution No. 26-6513 was adopted at a regular meeting of the City Council of the City of Susanville held on the 4th day of March 2026 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_______________________________
Heidi Whitlock, City Clerk
APPROVED AS TO FORM: ____________________________
Margaret Long, City Attorney
Agenda Item No. 9.B.
Standard Workflow
City Council Agenda Item
Submitted By: Heidi Whitlock, City Clerk
Action Date: March 4, 2026
Subject: Consider approval of Council Members' request to use civic contribution funds from their remaining discretionary allocation of $1,000.
Presented By: Heidi Whitlock, City Clerk
Summary: Per the City's Civic Contribution Policy, civic contributions are defined as financial contributions to events, individuals, charities, or other activities that provide a benefit to the community. Each Council Member is provided $1,000 annually, to be used at their discretion, upon majority vote of the council as voted on at a properly noticed council meeting.
At the February 18, 2026 meeting, Mayor pro tem Brown
requested the allocation of a portion or all of his remaining civic contribution funds to the Lassen Sportman's Club for the Fishy Derby. At this time, Mayor pro tem Brown has the entirety of his $1,000 allocation remaining.
Mayor Schuster has also requested the allocation of $500 of her remaining civic contribution funds to go towards the Annual Easter Egg Hunt. Mayor Schuster also has the entirety of her $1,000 allocation remaining.
Staff is bringing this item forward to confirm the amounts being requested for allocation and to request Council approval.
Fiscal Impact: Each Council Member is allocated $1,000 in discretionary funds.
Action Requested: Motion to approve requests to use civic contribution funds from Mayor Schuster and Mayor pro tem Brown's remaining
discretionary allocation of $1,000.
Attachments:
1. Civic Contribution Policy : Resolution No. 18-5548
Agenda Item No. 9.C.
City Manager Direct
Review
City Council Agenda Item
Submitted By: Dan Newton, City Manager
Action Date: March 4, 2026
Subject: Consider Resolution No. 26-6514, authorizing the city manager to execute an out of area services agreement with the Lassen County Local Agency Formation Commission for authorization to provide water and natural gas utilities to 697-805 Prattville Road: APN 103- 120-024
Presented By: Dan Newton, City Manager
Summary: The City has received an application from the property owner of 697-805 Prattville Road to annex into the city limits. The application has not yet been deemed complete; and it is anticipated that the annexation process with the required zoning map amendment could take 3–6 months to complete. Per
California Government Code 56133 (a), a city or district may provide new or extended services by contract or agreement outside its jurisdictional boundary only if it first requests and receives written approval from the Local Agency Formation Commission (LAFCo) of the county in which the affected territory is located.
Fiscal Impact: Anticipated additional revenue to city operated water and gas utilities
Action Requested: Motion to approve Resolution No. 26-6514, authorizing the city manager to execute an out of area services agreement with the Lassen County Local Agency Formation Commission for
authorization to provide water and natural gas utilities to 697-805 Prattville Road: APN 103-120-024
Attachments:
1. 26-6514
2. Annexation Policy - 09-4509
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RESOLUTION NO. 26-6514
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUSANVILLE
AUTHORIZING THE CITY MANAGER TO EXECUTE AN OUT OF AREA SERVICES
AGREEMENT WITH THE LASSEN COUNTY LOCAL AGENCY FORMATION
COMMISSION FOR AUTHORIZATION TO PROVIDE WATER AND NATURAL GAS UTILITIES TO 697-805 PRATTVILLE ROAD: APN 103-120-024
WHEREAS, the City of Susanville is an incorporated general law city providing water and natural gas utility services within the City limits; and WHEREAS, the owners of 697-805 Prattville Road desire to have city water and natural gas extended to their residence; and
WHEREAS, 697-805 Prattville Road is situated in the unincorporated area of Lassen County and not presently within the City of Susanville jurisdictional limits; and WHEREAS, the owners of 697-805 Prattville Road have submitted an application with the City of Susanville to annex into the City limits and complete a required zoning amendment; and
WHEREAS, the City will begin processing the application; however, the timeline for completion is estimated between 3-6 months; and
WHEREAS, California Government Code 56133 (a) provides that a city or district may provide new or extended services by contract or agreement outside of its jurisdictional boundary only if it first requests and receives written approval from the Local Agency Formation Commission (LAFCo) of the county in which the affected territory is located; and WHEREAS, pursuant to Government Code 56133 (b) the LAFCo may authorize the City to provide new services outside of its jurisdictional boundary but within its sphere of influence in anticipation of a later change in organization; and WHEREAS, the 697-805 is situated within the City of Susanville’s Sphere of Influence Boundary; and
WHEREAS, the extension of municipal water service to the property will provide a reliable, treated public water supply that eliminates the need for on-site groundwater wells, thereby avoiding potential over‑draft of local aquifers, minimizing risks of well failure and contamination, and protecting regional water quality and quantity; and WHEREAS, municipal water service reduces the need for multiple private wells and associated well construction activities that can disturb soil, habitat, and groundwater systems, and decreases the likelihood of cross‑contamination between shallow and deep groundwater zones; and
WHEREAS, the availability of municipal natural gas service to the property will eliminate the need for on-site storage of flammable liquid fuels (such as bulk propane or diesel storage), reducing fire and explosion risk, preventing potential soil and groundwater contamination from fuel leaks, and decreasing environmental hazards associated with above-ground and underground fuel tanks; and
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WHEREAS, due to the processing time for annexation and zoning amendment, the property owner has requested that the City enter into an out-of-area services agreement with LAFCo.
WHEREAS, provision of municipal water and natural gas improves public safety and emergency response capabilities by reducing on-site hazardous fuel storage and ensuring dependable fire-suppression water supply.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Susanville hereby approves and authorizes the City Manager, upon receipt of complete annexation and zoning map amendment applicant and collection of appropriate fees from property owner or owners agent, to apply for approval of an out-of-area services agreement with LAFCo, and negotiate and execute said out-of-area services agreement allowing extension of City water and natural gas to 697-805 Prattville Rd – APN: 103-120-024.
APPROVED:_______________________
Mendy Schuster, Mayor
ATTEST:_______________________
Heidi Whitlock, City Clerk
The foregoing resolution was adopted at a regular meeting of the City Council of the City of Susanville, held on the 4th day of March 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_____________________________
Heidi Whitlock, City Clerk
APPROVED AS TO FORM:_____________________________
Margaret Long, City Attorney
Agenda Item No. 13.A.
Standard Workflow
City Council Agenda Item
Submitted By: Jolene Arredondo, Deputy City Manager
Action Date: March 4, 2026
Subject: Discussion regarding Memorial Ball Park Grandstand Fire Emergency Operations
Presented By: Dan Newton, City Manager
Summary: On July 5, 2025, a fire engulfed the grandstands located in the ballpark at Memorial Park, commonly known as Frank Ernaga Field; intense heat caused damage to the field's light poles, LMUD power poles and lines near the grandstands, park restrooms, surrounding grandstand structures, field/turf, and various City and Lassen Community College Baseball pieces of equipment were lost. City staff has been working with Lassen Community College (LCC) and LCC's baseball and athletic staff to identify immediate needs in order for the ballfield to be usable for their fall schedule that begins in mid August.
Per the City of Susanville Municipal Code (section 3.08.200) an emergency is a situation where the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, and/or property. The City Manager is authorized pursuant to Government Code section 22050 to order any action to repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for those purposes without giving notice for bids or to let contracts. The City Manager must report the action to the City Council for review within 7 days after the action or at the next regularly scheduled meeting if that meeting will occur not later than fourteen (14) days after the action.
Further updates will be provided to the Council at the meeting about progress and efforts.
Fiscal Impact: To be determined by the insurance claim process.
Action Requested: Review emergency actions taken to safeguard the public and determine if it is necessary to continue the emergency action.
Motion to authorize the continuation of emergency action to remediate fire damage at the Memorial Ball Park.
Attachments:
None
Agenda Item No. 14.A.
City Council Agenda Item
Submitted By: Chandra Jabbs, Finance Director
Action Date: March 4, 2026
Subject: Department Reports - Finance Department
Presented By: Chandra Jabbs, Finance Director
Summary: An update will be provided to City Council regarding the activities of the Finance Department.
Fiscal Impact: None.
Action Requested: None.
Attachments:
1. March 2026 CC Finance Report
2. Susanville 2Q25 Newsletter
3. Susanville 3Q25 Newsletter
4. California Consensus Forecast 2Q25 - HdL Companies
5. California Consensus Forecast 3Q25
6. March 2021 Issue TT Chart
7. IC Scorecard Oct-Dec 2025
Department Report - Finance
City of Susanville
Reporting Period: Q1&2 FY 25/26
Prepared for: City Council
Prepared by: Chandra Jabbs, Finance Director
Date: 3/4/26
1. Finance Department Overview
• 6 staff – 0 vacancies
• Payroll - 13 cycles during Q1&2, plus special payroll in December o $3.6 million in gross wages
o $1.6 million in benefits
o 122 people employed over this period
• AP – $4,927,896.69 in 3,873 transactions
• Gas/Water Utility Billing Statistics
o Active Water Meters as of February 18 – 3,751
o Active Gas Meters as of February 18 – 3,401
o Paper Bills Generated (December) – 3,551
o Reminders Generated (December) – 855
o Paperless Sign-ups – 108 from July 1 – December 31
o Total Paperless Registrations – 1,607 Customers as of December 31 o Invoice Cloud payments (July – Dec) – 12,193, avg 2,032/month • 47 New Business Licenses Issued July-December
• 439 Active Business Licenses with addresses in Susanville • TOT – 9 businesses
• Retail Sales – 431 Licenses
2. General Fund Overview
In FY 25/26, budgeted deficit is approximately $2.03 million, due to planned one-time projects that total over $1.7 million from available cash. The remaining deficit is anticipated to be recovered through grant projects, vacancies, and other savings throughout the year.
3. Revenues Breakdown
In the first 2 quarters of FY 25/26, the City received approximately $2.2 million in revenues, which represents approximately 20% of our General Fund budgeted revenues which is on
target for how revenues are received by the city. Property taxes and sales tax are the largest sources of revenues and much of those revenues are received later in the year. Sales taxes are received approximately 2 months in arrears, meaning that as of December 31, only 4 months of sales taxes receipts have been realized. Property taxes are received from the County in 3 allocations with 55% in January, and the remainder being received in April and June.
4. Expenditures Breakdown
From July through December 2025, the General Fund accounts spent approximately $5.4 million, the percentage of total expenditures by department is Police 47%, Fire 22%, Community Services 13%, Administration 7%, and Debt Repayment 11%. $7,623
$1,578,117
$345,733
$71,826 $118,726
Revenue Sources (YTD Actual)
Property Taxes
Sales Taxes
Intergovernmental/Fees
Business License/Tax
Other
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
Amount
Department
Expenditures by Department
(YTD Actual)
YTD Actual
Total expenditures YTD are $4.8 million, with budgeted expenditures of $12.1 million, or 44% of budgeted expenses. Police expended approximately 52% of their budgeted expenditures, Fire 41%, Community Services 51%, and Administration 52%.
5. Debt & Reserves
As of December 31, 2025, debt principal balances are as follows:
• Natural Gas Refunding Bonds $17,009,025
• Natural Gas Interfund Loan $1,871,059
• CalPERS UAL Refinancing $9,400,692
• Water USDA Loan $628,000
• Water Refunding Bonds $4,698,200
• City Hall Remodel $266,784
• Community Pool $0.00
Cash balance in the General Fund Reserve Account as of December 31, 2025 is $1,604,400.
6. Forecast & Outlook
Sales tax receipts have been positive in comparison to 2024 with 12% increase about the 3rd quarter sales period in 2024. However, removing reporting abnormalities, actual sales were up by 2.1%. Measure P receipts grew 3.6%. Sales tax receipts continue to be closely monitored as economic indicators reflect broader economic volatility. HdL highlights key factors influencing their quarterly newsletter which include the interest rate adjustments and continued low consumer confidence.
Property taxes continue to rise as home values continue to rise and the housing market continues to remain active.
Interest revenues are higher in FY 25/26 than prior years. We will see these revenues decrease as the ARPA projects near completion.
7. Appendices
1. HdL Sales Tax Update for Q2 2025
2. HdL Sales Tax Update for Q3 2025
3. HdL California Forecast Sales Tax Trends & Economic Drivers September 2025
4. HdL California Forecast Sales Tax Trends & Economic Drivers December 2025
5. California Sales & Use Tax Hand Out and Flow Chart
6. Invoice Cloud Scorecard & Data Report
www.hdlcompanies.com | 888.861.0220
Q2 2024*
Q2 2025*
Legend
$0
$40,000
$80,000
$120,000
$160,000
$200,000
SALES TAX BY MAJOR BUSINESS GROUP *Allocation aberrations have been adjusted to reflect sales activity County
and State
Pools
General
Consumer
Goods
Restaurants
and
Hotels
Autos
and
Transportation
Fuel and
Service
Stations
Food
and
Drugs
Building
and
Construction
Business
and
Industry
CITY OF SUSANVILLE HIGHLIGHTS TOP 25 PRODUCERS
Published by HdL Companies in Fall 2025
A One Food Mart
Ace Hardware
Burger King
Carlsons Tire Pros
Grocery Outlet
Jack in the Box
Les Schwab Tire Center
Marshalls
Mazatlan Grill
McDonald’s
O’Reilly Auto Parts
Pace Supply
Safeway
Spirit
Susanville Beacon
Susanville Chevron
Susanville Food Mart
Susanville Shell
Susanville Supermarket
Taco Bell
Tractor Supply
USA Gas
Walmart
Wheels West
Zaengles Carpet One
Floor & Home
SALES TAX UPDATE
CITY OF SUSANVILLE
2Q 2025 (APRIL - JUNE)
Susanville’s receipts from April through
June were 11.5% above the second
sales period in 2024. Excluding reporting
aberrations, actual sales were up 4.4%.
Confidentiality rules limit the details that
can be shared, so only non-confidential
information is shared below.
Service station’s almost 11% reduction
was slightly more than the statewide
decline of 9%, as prices at the pumps
were lower this quarter.
Although automotive supply stores
did see growth, others in the autostransportation group were down, causing the decline for the group.
While shoppers continue to appreciate
the convenience and product assortment
accessible from online merchants, local
merchants also grew this quarter; among
the categories that posted gains were
the 9% growth in electronics stores.
Building construction was also up with a
solid increase for several tax payers.
Voter-approved Measure P benefited
from gains in locals purchasing online
merchandise as well as surge in locals
purchasing new motor vehicles.
Net of aberrations, taxable sales for all
of Lassen County declined 2.5% over the
comparable time period; the Far North
region was also down 2.5%.
TOTAL:
4.0%
$620,780
Measure P
TOTAL: $ 590,304
4.4% -2.5% 0.5%
COUNTY STATE
SUSANVILLE
2Q2025
TOP NON-CONFIDENTIAL BUSINESS TYPES
Q2 '25
Susanville
Business Type Change Change Change
County HdL State
Service Stations 51,762 -10.9% -13.3% -9.4%
Quick-Service Restaurants 34,762 1.8% 1.8% -0.7%
Grocery Stores 29,483 -2.1% -2.6% -0.1%
Casual Dining 27,645 4.5% 5.6% 1.4%
Automotive Supply Stores 24,736 8.4% 7.6% -3.5%
Contractors 7,984 1.2% -17.9% -0.7%
Auto Repair Shops 6,306 -11.1% -9.3% -8.9%
Electronics/Appliance Stores 6,177 9.3% 9.4% 6.9%
Specialty Stores 2,395 -4.5% -11.7% -3.5%
Government/Social Org. 1,468 -31.9% -30.3% -18.1%
*Allocation aberrations have been adjusted to reflect sales activity
REVENUE BY BUSINESS GROUP
Susanville This Fiscal Year*
33%
Pools
11%
Restaurants
10%
Autos/Trans.
4%
Building
5%
Bus./Ind.
22%
Cons.Goods
6%
Food/Drug
9%
Fuel
*ADJUSTED FOR
ECONOMIC DATA
2Q 2025 CITY OF SUSANVILLE SALES TAX UPDATE
STATEWIDE RESULTS
California’s one-cent local sales and use tax
receipts rose 0.6% in Q2 compared to the
same period last year, after adjusting for
accounting anomalies. While only modest
growth, it is the second consecutive quarter
experiencing positive results following an
extended timeline of declines. This period
is traditionally met with improved weather
with the beginning of summer activity.
Steady gains in both business-industry and
countywide use tax pools were driven by
strong online sales, reflecting shopper’s
willingness and ability to spend. Whether
pulled from inventory within California or
shipped from outside the state, demand
for goods by value-conscious shoppers
prevailed. Other notable upticks came
from purchases of office and electrical
equipment.
Increased tax receipts from restaurants
also demonstrated diners continued
desire to eat out. Even amongst higher
menu prices and tip fatigue, casual dining
establishments generated the largest lift.
While this is a good sign for the coming
summer season, underlying data shows
that disposal personal income – a key driver
of restaurant sales – is growing at a slower
pace than prior years, possibly signaling
softer tax growth on the horizon.
The two sectors primed to take advantage
of upcoming interest rate changes, autostransportation and building-construction, only experienced lackluster returns this
period. New auto sales declined, offsetting
gains in used vehicles and leasing, while
building material sales remained unchanged
from a year ago. However, aging vehicles
and deferred home improvements remain
a potential catalyst driving demand in the
near term.
Balancing the positive results, revenue
from fuel and service stations declined for
the ninth time in ten quarters, primarily
due to West Texas Intermediate (WTI) low
crude oil prices. As the global economy and
development remains tempered, so has the
demand for oil, leaving prices relatively low.
While this dampens sales taxes, lower fuel
costs during peak travel months may boost
spending in other segments.
Traditional retailers saw a 1% decline, with
specialty, sporting goods, and department
stores under performing compared to year
ago totals. Inflation and tariffs continue to
pressure consumer spending and retailer
margins, prompting reevaluation of physical
store investments by regional and national
companies alike.
The September reduction in the federal
funds rate, noting the possibility of more in
early 2026, leaves optimism regarding future
financing and accessing equity opportunities
for some consumers. However, national
tariff/trade talks remain a vital piece of
the inflation/higher prices story with the
potential of diminishing spending power. So
sluggish calendar year 2025 continues with
only modest expansion expected braced
against the ever-changing larger economic
trends.
www.hdlcompanies.com | 888.861.0220
Q3 2024*
Q3 2025*
Legend
$0
$40,000
$80,000
$120,000
$160,000
$200,000
SALES TAX BY MAJOR BUSINESS GROUP *Allocation aberrations have been adjusted to reflect sales activity County
and State
Pools
General
Consumer
Goods
Restaurants
and
Hotels
Fuel and
Service
Stations
Autos
and
Transportation
Food
and
Drugs
Business
and
Industry
Building
and
Construction
CITY OF SUSANVILLE HIGHLIGHTS TOP 25 PRODUCERS
Published by HdL Companies in Winter 2026
A One Food Mart
Ace Hardware
Burger King
Carlsons Tire Pros
Grocery Outlet
Guy Rents
Jack in the Box
Les Schwab Tire Center
Marshalls
Mazatlan Grill
McDonald’s
O’Reilly Auto Parts
Safeway
Spirit
Susanville Beacon
Susanville Chevron
Susanville Food Mart
Susanville Shell
Susanville Supermarket
Taco Bell
Tractor Supply
USA Gas
Walmart
Wheels West
Zaengles Carpet One
Floor & Home
SALES TAX UPDATE
CITY OF SUSANVILLE
3Q 2025 (JULY - SEPTEMBER)
Susanville’s receipts from July through
September were 12.0% above the third
sales period in 2024. Excluding reporting
aberrations, actual sales were up 2.1%.
While inflation remains above the
Federal Reserve’s target level, they
took recent actions to cut interest
rates to the lowest level in three years.
Consumer confidence is low, with many
indicating caution regarding future nondiscretionary purchases.
Locally, most industry groups reported
declining sales compared to last year.
However, the positive growth in the
countywide use tax pool boosted the
City’s allocation and helped to push this
period’s growth in tax receipts. Even
with a business closure in the businessindustrial sector, a couple of segments helped account for the double-digit
gains.
Electronics-appliance stores saw
improved sales, but retail receipts fell
modestly. People are not dining out
as frequently at casual dining or quick
service spots for reduced restaurant
receipts.
Service station sales slipped with lower
consumption as many have invested
in more fuel efficient or alternative
vehicles.
Measure P reported continuing strength
with e-commerce purchases, used
vehicles, and improved business and
building deliveries.
Net of aberrations, taxable sales for all
of Lassen County grew 0.7% over the
comparable time period; the Far North
region was down 0.3%.
TOTAL:
3.6%
$624,536
Measure P
TOTAL: $ 585,810
2.1% 0.7% 1.9%
COUNTY STATE
SUSANVILLE
3Q2025
TOP NON-CONFIDENTIAL BUSINESS TYPES
Q3 '25
Susanville
Business Type Change Change Change
County HdL State
Service Stations 57,641 -2.5% -1.9% -5.0%
Quick-Service Restaurants 36,783 -0.2% -0.2% -1.1%
Grocery Stores 28,991 -0.4% -3.0% -2.0%
Automotive Supply Stores 26,255 -2.0% -9.2% -3.9%
Casual Dining 26,116 -2.9% -3.3% 2.1%
Contractors 8,325 2.5% 25.0% -0.1%
Auto Repair Shops 6,553 -1.2% -2.7% -6.1%
Electronics/Appliance Stores 5,944 -3.3% -3.3% -2.3%
Specialty Stores 2,625 8.7% 10.0% -2.1%
Government/Social Org. 532 48.8% 19.8% 2.1%
*Allocation aberrations have been adjusted to reflect sales activity
REVENUE BY BUSINESS GROUP
Susanville This Quarter*
34%
Pools
12%
Restaurants
9%
Autos/Trans.
4%
Building
5%
Bus./Ind.
21%
Cons.Goods
6%
Food/Drug
10%
Fuel
*ADJUSTED FOR
ECONOMIC DATA
3Q 2025 CITY OF SUSANVILLE SALES TAX UPDATE
STATEWIDE RESULTS
California’s local one-cent sales and use tax
receipts for July through September were
1.9% higher than the same quarter last year,
after adjusting for accounting anomalies.
While growth appears modest, calendar
year 2025 remains on pace to rebound
following two years of declines. Combined
with second-quarter activity, the summer
period posted a 1% improvement over the
2024 season.
Sustained consumer trends reflected a
willingness to spend while remaining costconscious and prioritizing value. Online retailers, reporting to both businessindustry and countywide use tax pools (depending on inventory location at
purchase), recorded the strongest gains.
This momentum extended to brick-andmortar retailers, which also posted modest improvements. Seasonal “back-to-school”
activity boosted men’s and family apparel
along with shoe stores, lifting the General
Goods sector and enhancing expectations
for the upcoming holiday shopping period.
Tax receipts from restaurants edged higher,
supported by households’ continued desire
to eat out. Despite balancing higher menu
prices, tip fatigue, and tighter margins,
casual dining establishments generated the
largest gains. Overall, summer performance
appeared stable but lacked the tourism
surge many had hoped for.
Offsetting positive results was a decline
in revenue from fuel-service stations—
marking the 10th out of the last 11 quarters
with negative year-over-year change.
This trend is largely tied to West Texas
Intermediate (WTI) crude oil prices, which
hit their lowest monthly levels since 2021.
While lower gas prices may encourage
spending in other categories, potential oil
refinery closures in the coming year could
keep per-gallon prices elevated.
The food and drug sector continued its
downward trend as grocers remitted fewer
taxes, reflecting the challenge of generating
taxable revenue amid rising food prices.
Drug store filings have declined throughout
the year, driven partly by increased access
to medications through ecommerce
platforms and a contraction in physical store
footprints due to over-saturation and chain
bankruptcies.
Two sectors poised to benefit from
lower short-term interest rates—autostransportation and building-construction— repeated a pattern of lackluster returns.
A minor uptick came from new auto
sales and leasing, while building material
suppliers struggled during the summer, likely
creating pent-up demand for repairs and
improvements ahead.
With the Federal Reserve considering
additional rate changes in early 2026,
optimism for improved consumer financing
conditions and stronger sales tax receipts
remains. As national tariff and trade talks
ease, inflationary pressures will continue to
shape spending behavior. For now, calendar
year 2025 closes with sluggish but stable
performance, awaiting broader economic
shifts.
888.861.0220 | [email protected] | hdlcompanies.com
CALIFORNIA FORECAST
SALES TAX TRENDS & ECONOMIC DRIVERS
SEPTEMBER 2025
Napa Valley, CA
STATEWIDE
SALES TAX TRENDS
2025/26 | 2026/27 2025/26 | 2026/27
Overview: Persistent economic headwinds continue to shape the short-term sales tax outlook. While consumer spending on taxable goods remains steady, recent declines in consumer confidence—driven by inflationary pressures, tariff concerns, and rising unemployment—pose risks to sustained revenue growth. The Federal Reserve’s recent interest rate reduction in September, the first since December 2024, signals a responsive monetary policy aimed at stabilizing economic conditions; this reduction does not alter anticipated spending patterns. Modest increases shown above simply recapture statewide sales tax decreases that occurred in the prior two fiscal years.
Fuel/Service Stations 3.4% | 4.0%
Fuel prices and consumption were both down again in the second quarter of 2025, with actual results of (–8%) in alignment with a forecasted decline of 7%. Oil barrel prices held fairly steady, but softer statewide demand pushed revenue lower. California’s new Low Carbon Fuel Standards rules, the phased shutdown of Phillips 66, and the planned closure of Valero’s Benicia refinery are all lining up to put pressure on prices starting later this year. While no legislation is currently planned, potential state action to keep the Benicia refinery open would help smooth the impact of that closure. These factors, combined with OPEC supply risks and indicate a slightly better economic outlook. The forecast points to modest recovery in FY 2025–26 with long-term growth settling in the 3–4% range.
General Consumer Goods 0.8% | 1.3%
Consumer spending on general retail categories remained robust in Q2 2025. Absent in-state fulfillment centers and out-ofstate retailers, this category contracted 0.7% during the spring.
While consumer confidence and sentiment indicators suggest a neutral to less optimistic view of the economy, anticipate a flatter outlook for consumption rather than a large pullback. Rising tariffrelated costs continue to pressure household budgets. Looking ahead, payments could see a mild rise in the second half of FY 2024-25. Some expert reports suggest discretionary services spending has diminished, supporting more spending on taxable goods. Wage growth for middle and higher earners should hold up outlays, employment uncertainty remains a potential headwind..
Restaurants/Hotels 2.1% | 3.4%
Restaurants have seen minimal direct impact from tariffs so far.
Instead, rising labor and operational costs are driving menu price increases. Many establishments are working hard to limit food and drink hikes, mindful of the fact that lower-income consumers are dining out less frequently. To retain these customers, restaurants are promoting deals and value menus. Meanwhile, Californians spent more of their travel budgets locally this summer, helping to offset the decline in international tourism. Industry closures are primarily affecting underperforming locations while new restaurants continue to open, signaling ongoing resilience and adaptation.
State and County Pools 3.5% | 3.0%
In alignment with HdL expectations, fiscal year 2024-25 saw pool- generated taxes rise 3.2% over prior year totals. Robust investment in online tools and systems such as AI are reshaping shopper experiences, shortening delivery times and optimizing ordering capabilities and supply chain structures. Major brands continue to offer off holiday season ‘events’ over a few days to draw in new website traffic which can boost ecommerce exposure and sales. While the use of technology across demographic segments does vary, the convenience of ordering everything from food delivery to products made internationally is expected to improve pool-based revenues in each of the next two years.
Autos/Transportation 0.4% | 3.0%
Forecasts for auto sales tax revenue over the next two years remains cautious as shoppers continue to face elevated vehicle prices, additional upward pressure from tariffs, and restrictive financing conditions, compounded by the September 2025 expiration of the federal $7,500 tax credit for electric vehicle purchases. While the Federal Reserve took a step to lower short-term interest rates, it is uncertain how much this will affect long -term borrowing costs, which are most relevant for auto lending. At the same time, recent signs of weakness in the labor market raise concerns about consumer demand, leading this quarter’s forecast to be moderated slightly to reflect the risks that a softening job market poses to future auto sales and related sales tax revenues.
Building/Construction -1.5% | 1.8%
Early 2025 saw elevated sales as contractors stockpiled inventory ahead of expected tariff hikes. These purchases tapered off by Q2, except for solar panels, which remained in demand due to the 30% federal credit expiring on December 31. Infrastructure projects contributed less to the tax base, with new developments slow to launch. The forecast assumes the Fed’s September rate cut will make home equity loans and credit lines more appealing, likely prompting a modest rise in home renovations. However, developers are unlikely to respond quickly to lower mortgage rates due to high material costs and ongoing economic uncertainty. Data center projects expected in 2026 will help, but not enough to offset broader declines.
Business/Industry 1.2% | 3.1%
Faced with a variety of economic pressures, the diverse businessindustrial group managed a positive result during the spring months of 2025 – expanding 5.7%. Customers heavily favored online shopping; thus, California fulfillment centers propelled revenues higher. Business-to-business benefitted from one-time technology purchases, and energy projects boosted electrical equipment sales. Yet, many categories remained flat or declined with variables such as borrowing costs and tariff fears curtailing growth. Several solar/energy installations concluded – and comparative revenues tumbled. The statewide outlook anticipates low growth for the current fiscal year and modest improvement thereafter, which will vary based on the size and character of local businesses.
Food/Drugs -1.4% | 0.5%
Retail performance in Q2 2025 showed mixed results across key segments. Grocery Stores profits rose 0.05% as retailers enhanced omnichannel experiences and formed cost-saving partnerships to boost profitability. Convenience & Liquor Markets had declined revenues, but stores are evolving into modern convenience hubs by offering fresh food and premium grab-and-go options. Cannabis merchants fell 2.1%; to attract new patrons, retailers are launching cannabis lounges combining entertainment and café-style experiences.
Due to store closures and rising costs, shoppers are shifting away from drug stores to discount and big-box retailers. Anticipate fiscal year 2025-26 to drop further as sectors herein struggle to capture sales.
TOTAL 1.2% | 2.7%
2025/26 | 2026/27
HdL Companies California Forecast
September 2025
Proposition 172
Fiscal year 2024-25 statewide Proposition 172 (P-172) revenues declined 0.5%, following the 1.1% drop in fiscal year 2023-24. The current the forecast anticipates modest growth of 1.2% and 2.7% for fiscal years 2025-26 and 2026-27, respectively. Current county projections include pro-rata factors published by the State Controller’s Office in July 2025 (based on updated calendar year 2024 actuals). As the calendar year Bradley-Burns results fluctuate due to taxpayer allocation modifications, audits, economic impacts, etc., pro-rata growth factors and resultant P-172 revenues will vary for many counties.
NATIONAL AND STATEWIDE
ECONOMIC DRIVERS
U.S. Real GDP Growth 1.9% | 2.2%
The U.S. economy is showing signs of overheating, driven by persistent federal deficits, elevated asset prices, and sustained inflows of foreign capital. These factors suggest that current levels of consumption and investment rely heavily on borrowing and external financing, raising concerns about long-term sustainability.
Economists note that when economies expand under such
conditions, risks of instability increase if corrective measures are delayed. A prudent long-term approach could include gradual interest rate increases to cool financial markets, while beginning to pay down the national debt through tax increases and spending cuts.
CA Unemployment Rate 5.5% | 5.3%
The labor market in California has cooled over the last quarter.
Between April and July, the state’s unemployment rose to 5.5%, while the rate in the U.S. as a whole held steady at 4.2% Excluding the pandemic-induced increase in unemployment, the state has not seen unemployment at this level since April 2016. The biggest shift over the past year has been among teenage workers, whose employmentto-population ratio dropped 2.3 percentage points, while their labor force participation fell by 2.8 percentage points year-over-year in July.
CA Total Nonfarm
Employment Growth 0.4% | 0.5%
California enters fall 2025 on a slower growth trajectory, short of a downturn but marked by cooling momentum. The state’s job market has softened, and inflation is running at a more typical pace, although consumer prices remain high. Housing is steady but tight; home prices are high, sales are flat, and new construction does not meet demand.
California’s long-term affordability challenge persists, underscoring the need for increased housing supply. Together, these indicators point to a cooling state economy; growth is slower, labor markets are softer, and price pressures have normalized.
U.S. Unemployment Rate 4.4% | 4.2%
The U.S. economy has been decelerating to a new, steady, lower pace of job growth, around 1% annually, since its post-pandemic recovery, reflecting a structural slowdown despite steady labor demand. Data from the BLS’s Job Openings and Labor Turnover Survey show job separations and openings holding within normal ranges, indicating the deceleration of job growth isn’t driven by layoffs or weakening demand. Consistent unemployment insurance claims, in the 200,000 - 250,000 range, and the unemployment rate itself remains just above 4%—considered full employment by most economists—further underscore this trend.
CA Residential
Building Permits 97,812 | 108,556
Permits in California have held steady at about 100,000 annually for the past 18 months. This pace is roughly one-third of the 310,000 per year needed to meet the state’s goal of 2.5 million new homes over eight years. Substantial increases in construction will be required to make meaningful progress on affordability. In 2023, Governor Newsom signed a CEQA reform package aimed at streamlining environmental review, expediting infill and affordable housing projects, and exempting local rezoning from CEQA to accelerate site readiness while maintaining protections for sensitive lands. While these changes may support higher production over time, they have not yet been reflected in permitting data.
CA Median Existing
Home Price $715,638 | $763,258
California’s housing market is also cooling. In 2020-2021, demand was supercharged by the government’s pandemic stimulus and by very low mortgage rates (around 3%). That era is over. Today, rates are holding near 6.5% to 7.5%, mobility has declined, and growth in jobs and incomes has slowed. With fewer new households forming, home sales have weakened and inventory is rising. The interaction between supply and demand determines prices, and with demand cooling and inventory higher, some of the heat has left the market even though prices remain elevated. 2025/26 | 2026/27 2025/26 | 2026/27
HdL Companies California Forecast
September 2025
Beacon Economics LLC
310.571.3399 | BeaconEcon.com
Beacon Economics has proven to be one of the most thorough and accurate economic research/analytical forecasting firms in the country. Their evaluation of the key drivers impacting local economies and tax revenues provides additional perspective to HdL’s quarterly consensus updates. The collaboration and sharing of information between Beacon and HdL helps both companies enhance the accuracy of the work that they perform for their respective clients.
HdL Companies
888.861.0220 | [email protected] | hdlcompanies.com California’s allocation data trails actual sales activity by three to six months. HdL compensates for the lack of current information by reviewing the latest reports, statistics and perspectives from fifty or more economists, analysts and trade associations to reach a consensus on probable trends for coming quarters. The forecast is used to help project revenues based on statewide formulas and for reference in tailoring sales tax estimates appropriate to each client’s specific demographics, tax base and regional trends.
Delivering Insight, Revenue, and Efficiency
to Local Government
888.861.0220 | [email protected] | hdlcompanies.com
CALIFORNIA FORECAST
SALES TAX TRENDS & ECONOMIC DRIVERS
DECEMBER 2025
Truckee, CA
STATEWIDE
SALES TAX TRENDS
2025/26 | 2026/27 2025/26 | 2026/27
Overview: The outlook for the U.S. and California economy is anchored to various policies and economic indicators, all of which add up to a limited anticipated improvement in sales tax revenues. Inflation has been mostly tamed as the Federal Reserve reduced the target interest rates three times in the latter part of this year. Consumers are constantly nervous about price increases, tied to ever-evolving tariff policies. Recent data shows state housing and labor markets have cooled. In summary, uncertainty leads customers to continue spending, albeit with an eye focused on essentials and value while awaiting a more stable, predictable economy.
Fuel/Service Stations 1.9% | 3.7%
Revenues declined 3.8% in 3Q25, reflecting lower average fuel prices relative to 3Q24 and a sharper-than-anticipated price correction at the pumps. From FY 2018-19 to FY 2024-25, consumption of motor vehicle gallons decreased by 13% while average fuel prices increased roughly 14%. Over the same period, taxable sales rose nearly 9%, confirming that local station operators successfully adjusted pricing and margins to offset weaker consumption. The shortterm forecast is modestly tempered, while the long-term outlook remains supported by structurally elevated pricing tied to Californiaspecific supply constraints, including confirmed refinery closures scheduled for late 2025 and April 2026, which remain on track.
General Consumer Goods 1.0% | 1.2%
General retail sales were robust, expanding 4.1%. The strength persisted from online sales where tax flows either indirectly to local jurisdictions by way of their pool share or concentrated to agencies with fulfillment centers. Brick-and-mortar storefronts (direct allocations) grew a moderate 0.8%. While big box retailers were flat, tax from apparel, furnishings, and jewelry categories thrived. As consumers held fast to pessimism, retail spending was supported by wage increases and a pullback in other discretionary areas. Affluent households have not hit the brakes while lower income shoppers remain focused on value. Even as rising prices may be adding pressure to reduce consumption, taxable spending is still gradually increasing. The outlook for this group anticipates mild growth.
Restaurants/Hotels 1.7% | 2.8%
Restaurants posted modest growth in the first quarter of the new fiscal year. Dining frequency continues to weaken, and when dining out, consumers increasingly favor value-oriented menu options. Tourism—responsible for 30% of combined restauranthotel expenditures—is a bright spot, with sustained gains forecast.
Quick-service restaurants face the most pronounced impact from reduced dining activity, as elevated menu prices drive customers toward alternatives. Households with constrained disposable income are cutting back significantly on fast-food purchases. Despite these challenges, the industry remains cautiously optimistic, strategically closing underperforming locations while investing in new outlets in high-potential markets.
State and County Pools 4.3% | 2.8%
Taxes generated by online transactions posted higher numbers for the sixth consecutive quarter. The makeup of these revenues has been steady over time; 50% coming from household purchases, one third from business-based activity, and the remainder from other segments. Shoppers are increasingly drawn to ecommerce buying as companies invest in technologies like AI agents, and expand social media platforms as sales channels. Early reports from multiple outlets show Black Friday through Cyber Monday spending hit record levels and this outcome is factored into the current year’s projection. Recent ecommerce YoY trends taking up a larger percentage of overall retail sales is presumed to keep expanding, supporting our forecast for this category.
Autos/Transportation 0.3% | 3.0%
National automobile sales have declined following the expiration of federal electric vehicle tax credits on September 30, 2025. In October, the California New Car Dealers Association projected that sales will remain under pressure through 2026, as higher prices—driven in part by tariffs filtering through the supply chain—and prolonged elevated costs contribute to buyer fatigue. Nevertheless, recent reductions in the Federal Funds rate, combined with strong pent-up demand and a record-high average vehicle age, are expected to support modest revenue growth in 2026. Beyond 2026, the market is anticipated to stabilize as consumers adapt to new pricing levels while taking advantage of lower financing costs and ongoing vehicle replacement needs.
Building/Construction -2.0% | 1.8%
Summer 2025 saw the continued decline in the value of materials purchased for infrastructure and roofing projects. A dwindling number of commercial and utility construction projects generated one-time tax allocations. Consistent demand for commercial and residential solar energy components ahead of the December 31, 2025 expiration of the 30% federal tax credit provided a positive offset. This forecast anticipates the Fed maintains its cautious approach to adjusting interest rates, prompting developers to gradually initiate new developments while existing homeowners find remodeling more affordable. In the near term, more infrastructure projects are expected to break ground plus data center and health care facilities stay on as steady contributors to the tax base.
Business/Industry 3.2% | 4.0%
Ecommerce and energy-related spending buoyed this group during third quarter 2025, expanding 5.1%. Shoppers favored online purchasing, so CA-based fulfillment centers once again boosted revenues. Results also grew from energy project outlays, medical-biotech equipment and support services companies. Yet, many sectors held flat or declined, tempered by variables such as lending rates and tariffs. Agricultural and farm/construction equipment struggled, facing numerous headwinds ranging from water scarcity to limited capital funding. The statewide outlook anticipates continued ecommerce growth, driving moderate gains for the current fiscal year and modest improvement thereafter; varying by the size and character of local businesses.
Food/Drugs -2.0 | -0.1%
Grocery stores’ payments fell 2.4% in 3Q25 as consumers actively searched for bargains and rethought their grocery buying habits.
Store-brand purchases increased, and 35% of all purchases are now conducted on ecommerce platforms. Convenience/liquor markets experienced a mix of economic impacts from inflation to reductions in alcohol consumption. Cannabis enjoyed modest increases as unit sales rose while the State Excise Tax declined. Drug stores focused on cost cutting measures and withdrawals from underperforming markets; one major chain shuttered all remaining stores. AI technologies are being deployed more fully to better serve customers and address employee retention challenges.
TOTAL 1.7% | 2.6%
2025/26 | 2026/27
HdL Companies California Forecast
December 2025
Proposition 172
Fiscal year 2024-25 statewide Proposition 172 (P-172) revenues declined 0.3%, which follows the 0.9% drop in fiscal year 2023-24.
The current forecast expects modest growth of .85% and 2.3% for fiscal years 2025-26 and 2026-27, respectively. Current county projections include pro-rata factors published by the State Controller’s Office in July 2025 (based on updated calendar year 2024 actual sales tax performance). As the calendar year Bradley-Burns results fluctuate due to taxpayer modifications, audits, economic impacts, etc., pro-rata growth factors and resultant P-172 revenues will vary for many counties.
NATIONAL AND STATEWIDE
ECONOMIC DRIVERS
U.S. Real GDP Growth 2.3% | 2.3%
The U.S. economy remains resilient, with real GDP up 2.1% yearover-year in Q2 2025, reflecting continued expansion despite elevated uncertainty. Growth has moderated and job creation softened, showing signs of jobless expansion, with employment gains lagging output. This is due to productivity gains and AI-driven automation, as well as trade and policy uncertainty prompting firms to pause hiring. Inflation has moved past its peak but remains above the Federal Reserve’s 2% target, with core PCE inflation at 2.6%.
The decline in the 10-year Treasury yield from about 4.8% to roughly
4.15% implies stable inflation and interest-rate expectations, giving the Fed some flexibility in addressing labor-market conditions.
CA Unemployment Rate 5.7% | 5.5%
California’s unemployment rate has remained stable, reaching 5.6% in September 2025 and staying within a narrow 5.4% to 5.6% range over the past year. The consistency of the rate indicates that the labor market has settled into a new equilibrium. Labor market flows have slowed, with hiring no longer keeping pace with worker separations, limiting net job growth. Increases in unemployment have been concentrated among labor force re-entrants and longerduration job seekers, while job losses have remained stable.
Together, these patterns point to slower job switching and longer job searches, rather than an increase in layoffs, keeping unemployment elevated even as the labor market avoids broader deterioration.
CA Total Nonfarm
Employment Growth 0.1% | 0.6%
California’s labor market has remained largely flat, with year-overyear nonfarm employment growth slowing to just 0.3% as of September 2025, which translates to an increase of roughly 62,000 jobs statewide. Job gains have decelerated steadily from the postpandemic rebound, leaving employment growth well below national and peer-state trends. At the same time, the labor force expanded by about 174,000 people between September 2024 and September 2025; however, the labor force participation rate has remained near 62%, roughly in line with pre-pandemic trends, as growth in the working-age population has kept pace with labor market absorption.
U.S. Unemployment Rate 4.4% | 4.3%
The unemployment rate has continued to edge up, though maintaining historically low levels below 5%; reaching 4.6% in November 2025 compared to 4.2% in 2024, and 3.7% in 2023. Unemployment has increased due to slower job creation as firms scale back hiring amid AI adoption and uncertainty around trade policy. Layoffs and quits remain subdued, pointing to limited job loss but weaker labor market dynamism. Labor force participation hovers pre-pandemic levels near 62%, largely unchanged in recent years, indicating limited expansion in the available workforce. As a result, economic growth may translate less directly into broad-based employment gains. Total nonfarm employment momentum has slowed, with YoY growth falling to 0.6% in November 2025, the weakest pace in over four years.
CA Residential
Building Permits 94,175 | 102,021
Residential permitting in California remains weak through Q3 2025, continuing to limit growth in the state’s housing supply.
After peaking in early 2022 at more than 30,000 permits per quarter, activity declined to 23,532 permits in Q3 2025, down
6.4% year-over-year and among the lowest quarterly totals in four years. The slowdown is evident even as the state enacted major reforms in 2025 to exempt many infill projects from routine environmental review to shorten approval times. Despite these reforms, projects in major metros continue to encounter entitlement delays and plan check backlogs due to staff shortages. Without more consistent acceleration in approvals, housing production is unlikely to expand enough to ease affordability pressures.
CA Median Existing
Home Price $736,709 | $739,652
California’s housing market has cooled, with weaker demand and limited housing supply. As of the third quarter of 2025, median home prices were $735,401, up 1.13% YoY, while home sales declined
4.2%, reflecting affordability constraints and elevated borrowing costs. As of November 2025, inventory remains tight, with 92,930 homes for sale, down 1.9% from a year earlier, and months of supply holding at three, well below levels associated with a balanced market. Median days on market increased to 49, indicating slower transactions. Together, these conditions point to a market adjusting through reduced activity rather than broad-based price declines. 2025/26 | 2026/27 2025/26 | 2026/27
HdL Companies California Forecast
December 2025
Watch our webinar
for more details!
Beacon Economics LLC
310.571.3399 | BeaconEcon.com
Beacon Economics has proven to be one of the most thorough and accurate economic research/analytical forecasting firms in the country. Their evaluation of the key drivers impacting local economies and tax revenues provides additional perspective to HdL’s quarterly consensus updates. The collaboration and sharing of information between Beacon and HdL helps both companies enhance the accuracy of the work that they perform for their respective clients.
HdL Companies
888.861.0220 | [email protected] | hdlcompanies.com California’s allocation data trails actual sales activity by three to six months. HdL compensates for the lack of current information by reviewing the latest reports, statistics and perspectives from fifty or more economists, analysts and trade associations to reach a consensus on probable trends for coming quarters. The forecast is used to help project revenues based on statewide formulas and for reference in tailoring sales tax estimates appropriate to each client’s specific demographics, tax base and regional trends.
Delivering Insight, Revenue, and Efficiency
to Local Government
ISSUE UPDATE, MARCH 2021 • 714.879.5000 • hdlcompanies.com 1
SALES TAX OR USE TAX
In order to determine the correct allocation of the local 1% Bradley‐Burns tax, we must first determine if sales or use tax applies to the transaction.
• Sales tax applies when the goods are located in California at the time the sales occur. This includes a stock of goods held in a California warehouse, fulfillment center or retail stores. • Use tax applies when title to the goods passes to the purchaser at a point outside of California. Goods that ship to a customer from outside the state are generally subject to use tax.
ALLOCATION OF TAX
SALES TAX: Local 1% sales tax is allocated to the retailer’s place of business in California. This is the place where the transaction occurs, or the order is taken. Per Regulation 1802(a)1, in order for a local jurisdiction to receive a direct allocation of local 1% sales tax, the facility must be the retailer’s place of business in this state. Drop‐ship facilities, a supplier warehouse, or facilities operated by a separate legal entity do not qualify for a seller’s permit and would not be eligible for a direct allocation of local 1% tax.
USE TAX: Use tax generally is allocated to the countywide pool based on the place of first functional use. Orders that ship from out of state that explicitly state title passes upon delivery are an exception to this general rule.
ISSUE
UPDATE
MARCH
2021
Since the birth of digital retail in the 1990’s, both retailers and consumers have had to adapt to new and evolving ways to interact. These changes also present challenges when applying Sales & Use Tax Laws and allocation rules. Sales tax laws adopted in the 1950’s could not have anticipated the complexity of today’s wide range of consumer shopping options.
The guideline below outlines the necessary steps to determine the proper local tax allocation for a variety of retail transactions.
Tax Allocation
Guidelines for
Local Sales
and Use Tax
The above table applies to the majority of transactions subject to sales and use taxes in California. For additional information on the place of sale in specific instances please review Regulation 1802 in depth.
If Sales Tax Applies If Use Tax Applies
Regulation 1802: Place of Sale
and Use
In general, the place of sale is the place of business where the principal negotiations are carried on, in other words where the order is taken
If an out of state retailer does not have a permanent place of business in this state other than a stock of tangible personal property, then local tax will be distributed to the jurisdiction where the inventory is located at the time of sale
The place of use is the jurisdiction where the
property is put to its first functional use. Generally
regarded as the location of delivery
Regulation 1699: Permits Retailers are required to hold a seller’s permit for each place of business in this state at which sales are customarily negotiated Permits are required for warehouses or other places at which merchandise is stored and from which retail sales of such merchandise negotiated out of state are delivered or fulfilled Permit analysis is not required
Local Tax Allocation Local tax is allocated directly if the place of sale is required to hold a seller’s permit. If the place of sale is not required to hold a seller’s permit then local tax will be allocated indirectly through the countywide pools
Local tax is allocated indirectly through the
countywide pools (local use tax can be allocated
directly under certain circustances)
ISSUE UPDATE, MARCH 2021 • 714.879.5000 • hdlcompanies.com 2 CALIFORNIA SALES & USE TAX:
Tax Allocation Guidelines for Local Sales and Use Tax
This chart is designed to show general scenarios that can impact the California local (1%) sales and use tax allocation.
This chart does not exhaust all the sales and use tax law nuances that may determine a taxpayers filing status but rather focuses on the most common processes from sale to delivery. 1 In this scenario the retailer does not own a stock of goods in California and sales orders are negotiated/processed out of state. An out of state company is not required to hold
a seller’s permit for an in-state third party warehouse if they do not own a stock of goods at the time of sale.
Source: California Department of Tax & Fee Administration Regulations 1802 & 1699 As e-commerce retail develops alternative ways for consumers to purchase taxable goods it becomes more important for local government leaders to understand the proper reporting and distribution of sales taxes. How retailers handle orders, inventory, and delivery of taxable goods continues to evolve which impacts current and future sales tax revenues for California’s cities and counties.
PLACE OF SALE
LOCATION OF GOODS
AT THE TIME OF SALE
HOW CUSTOMER
RECEIVES GOODS
ALLOCATION OF LOCAL TAX
Abc
InvoiceCloud Scorecard for
City of Susanville CA
Payment Adoption
Best in Peer Group
City of Susanville CA 43.5%
84.2%
Last 12 Months Payment Adoption
$19K
Save an additional
annually by increasing digital
payment adoption to match
the top peers in your industry
Payment adoption is the percent of invoices sent that are paid through InvoiceCloud.
Paperless Adoption
Best in Peer Group
City of Susanville CA 22.8%
65.6%
Last 12 Months Paperless Adoption
$15K
Save an additional
annually by increasing paperless
adoption to match the top peers in
your industry
Paperless adoption is the percent of invoices sent that are delivered paperlessly.
AutoPay Adoption
Best in Peer Group
City of Susanville CA 10.7%
67.4%
Last 12 Months AutoPay Adoption
$4M
Collect an additional
annual volume automatically by
increasing AutoPay adoption to
match the top peers in your industry
Autopay adoption is the percent of invoices sent that get paid with autopay.
On Time Payment Rate
Best in Peer Group
City of Susanville CA
100.0%
84.9%
Last 12 Months On Time Payment Rate
$418K
Collect an additional
annual volume paid on time by
increasing your on time payment rate
to match the top peers in your
industry
Of all invoices paid via InvoiceCloud, the percent of which were paid on or before the invoice due date.
To evaluate your performance, we compare your data to that of the highest performer in your peer group (i.e. same vertical, pricing model, size) using data from the last 12 complete months.
Leading the Pack 90 - 100th percentile of billers
Making Strides 50 - 90th percentile of billers
Room to Grow 10 - 50th percentile of billers
Falling Behind 0 - 10th percentile of billers Data as of 2026-02-01
Making
Strides
Room to
Grow
Making
Strides
Room to
Grow
Your Score:
Your Score:
Your Score:
Your Score:
Abc
InvoiceCloud Data Report for
City of Susanville CA
44.5%
▲ +5.2% difference from previous year
Year to Date
Payment Adoption
Invoices Paid in Relation to Due
Date for Oct 25-Dec 25
3 Weeks Before Due Date
2 Weeks Before Due Date
1 Week Before Due Date
On Due Date
1 Week After Due Date
> 1 Week After Due Date 4.5%
9.7%
30.0%
22.3%
16.8%
16.7%
Paperless Invoices by Type
Oct 24-Dec 24 Oct 25-Dec 25
12,411 12,442
2,660
2,906
5,457 6,000
Paperless Invoices
Electronic Invoices
Remaining Invoices
5,769
▲ +4.9% difference from Oct 24-Dec 24
Oct 25-Dec 25
Payment Count
2,115
▲ +4.4% difference from 2025
Calendar Year to Date
Payment Count
$611,081
▲ +6.9% difference from Oct 24-Dec 24
Oct 25-Dec 25 Payment
Volume
$263,891
▼ -12.8% difference from 2025
Calendar Year to Date
Payment Volume
Volume Count % of Total Count
Credit Card
EFT (Check)
Online Bank Direct
PayPal Brands 0.8%
14.7%
25.0%
59.4%
49 849
1,444
3,427
$4,494
$89,888
$192,661
$324,037
Payments by Type for Oct 25-Dec 25
Oct 25-Dec 25 New Autopay
Signups
50 ▲ +4.2% difference from Oct 24-Dec 24
Calendar Year to Date Autopay
Adoption
10.7%
▲ +0.0% difference from 2025
Oct 25-Dec 25 New Paperless
Signups
41 ▼ -43.8% difference from Oct 24-Dec 24
Calendar Year to Date Savings
from Paperless
$742
▼ -45.9% difference from 2025
Data as of 2026-02-01
Agenda Item No. 15.A.
City Council Agenda Item
Submitted By: Heidi Whitlock, City Clerk
Action Date: March 4, 2026
Subject: Future Council Items
Presented By: Dan Newton, City Manager
Summary: Council may provide direction to staff to bring back items for discussion or action at a future meeting.
Fiscal Impact: None.
Action Requested: Direction to staff.
Attachments:
1. 260304.Future.Items.List
2/4/2026
Request made to have/ask the Honey Lake Valley Recreation Authority perform a full audit of the financials
12/3/2025 Reminder provided regarding bringing back a discussion item for Memorial Park - lighting, cameras (item previously included budget policy for funding park improvements) 2/18/2026 Request to bring back an item related to Council Members' civic contributions 2/18/2026 Request to bring back animal control discussion item 1/7/2026 Request for discussion regarding the promoting of City elections. 1/18/2026 completed LAST THREE MONTHS (12/3/2025 to current)
BUSINESS FROM THE FLOOR
Council requested - FUTURE COUNCIL ITEMS
Completed List Items