Turlock City Council
June 24, 2025

City Contract No. 2026-016

I. Document Retention and Destruction

After a file on a matter is closed, Client has a right to request the Law Firm to return the file to Client. Absent such a request, the Law Firm shall retain the file on Client's behalf for a period of five (5) years. Following this period of time, the Law Firm will destroy such files.

J. Miscellaneous

1. Law Firm and Client agree that the Law Firm, while engaged in carrying out and complying with any of the terms and conditions of this Agreement, is an independent contractor and is not an employee of Client.

2. The Law Firm maintains errors and omissions insurance coverage applicable to the services to be rendered.

K. Entire Agreement

This Agreement represents the entire agreement between Client and the Law Firm unless a particular matter is covered by a separate written agreement. By execution of this Agreement, Client certifies that it has carefully reviewed and understands the conten ts of this Agreement and agrees to be bound by all of its terms and conditions. Furthermore, Client acknowledges that the Law Firm has made no representations or guarantees regarding the outcome, or the time necessary to complete or resolve a particular ma tter. No change or waiver of any of the provisions of this Agreement will be binding on either Client or the Law Firm unless the change is in writing and signed by both Client and the Law Firm.

IV. DURATION

This Agreement shall commence on July 1, 2025. The attorney-client relationship between the Firm and Client will cease at the conclusion of the matter(s) specified above. If the Firm is not asked by Client to provide advice for a period of one (1) year from the last date the Firm provided such advice, both Client and the Firm agree that the attorney-client relationship

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City Contract No. 2026-016

terminated on the last date the Firm provided advice without further action or notice by either party.

“Law Firm”

ATKINSON, ANDELSON, LOYA, RUUD & ROMO

Dated: May 29, 2025 By:

Kevin R. Dale

“Client”

CITY OF TURLOCK

Dated: By:

Susan E. Borrego
Interim City Manager

APPROVED AS TO FORM

Dated: By:

George A. Petrulakis
City Attorney

ATTEST

Dated: By:

Nichole Fiez
City Clerk

City Council Staff Report
June 24, 2025

From: Jessie Dhami, Human Relations Director
Prepared by: Darlene Ingersoll, Principal HR Analyst
Agendized by: Susan E. Borrego, Interim City Manager

1. ACTION RECOMMENDED:

Resolution: Approving a Self-Insured Claims Administration Agreement with Keenan & Associates to Administer Workers' Compensation Claims and Provide Risk Management Services related to the Workers' Compensation Program, covering a three (3) year period effective July 1, 2025 through June 30, 2028, in a total maximum not to exceed contract amount of $403,466 to be paid from Workers Compensation Fund 510, expense account number 510-10-150.43192 "Premiums".

2. DISCUSSION OF ISSUE:

The City of Turlock has a self-insured Workers' Compensation Program for the benefit of employees. Keenan & Associates, a third-party administrator (TPA), provides expertise in servicing California municipalities and school districts.

The annual costs, payable in quarterly installments, to Administer Workers' Compensation Claims and Provide Risk Management Services related to the Workers' Compensation Program are as follows:

July 1, 2025 - June 30, 2026: $128,225
July 1, 2026 - June 30, 2027: $134,386
July 1, 2027 - June 30, 2028: $140,855

3. BASIS OF RECOMMENDATION:

The City of Turlock has a self-insured Workers' Compensation Program for the benefit of employees. Keenan & Associates, a third-party administrator (TPA), provides expertise in servicing California municipalities and school districts.

Keenan & Associates has been providing cost-effective administrative services for the Workers' Compensation Program. Keenan & Associates has built a collaborative and successful relationship with the City of Turlock and employees providing care to injured workers.

4. FISCAL IMPACT / BUDGET AMENDMENT:

The Fiscal Year budget 2025-2026 includes adequate funds to account for this fiscal impact in Workers Compensation Fund 510, expense account number 510-10-150.43192 "Premiums". Subsequent Fiscal Years of 2026-2027 and 2027-2028 will include adequate funds to account for fiscal impact through the budget process in Workers Compensation Fund 510, expense account number 510-10-150.43192 "Premiums".

Agenda Staff Report
6/24/2025

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

7. ENVIRONMENTAL DETERMINATION:

This action is not subject to the provisions of the California Environmental Quality Act (CEQA) in accordance with Section 15378(b)(5) of the CEQA guidelines. This action consists of “organizational or administrative activities of governments that will not results in direct or indirect physical changes in the environment” and therefore is not considered a project.

8. ALTERNATIVES:

Council could decline to approve this action and explore other options in regards to administering Workers' Compensation Claims and Risk Management related to a Workers' Compensation Program. Due to the expertise of Keenan and its current involvement in claims administration and risk management for the City of Turlock, this alternative is not recommended.

9. ATTACHMENTS:

1. Draft Resolution

2. Keenan & Associates Self-Insured Claims Administration Agreement

3. Addendum

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
IN THE MATTER OF APPROVING A } RESOLUTION NO. 2025-
SELF-INSURED CLAIMS ADMINISTRATION }
AGREEMENT WITH KEENAN & ASSOCIATES }
TO ADMINISTER WORKERS' COMPENSATION}
CLAIMS AND PROVIDE RISK MANAGEMENT }
SERVICES RELATED TO THE WORKERS' }
COMPENSATION PROGRAM, COVERING A }
THREE (3) YEAR PERIOD EFFECTIVE JULY 1, }
2025 THROUGH JUNE 30, 2028, IN A TOTAL }
MAXIMUM NOT TO EXCEED CONTRACT }
AMOUNT OF $403,466 TO BE PAID FROM }
WORKERS COMPENSATION FUND 510, }
EXPENSE ACCOUNT NUMBER }
510-10-150.43192 “PREMIUMS” }
}
WHEREAS, the City of Turlock has a self-insured Workers’ Compensation Program for the benefit of employees; and
WHEREAS, Keenan & Associates, a third-party administrator (TPA), provides expertise in servicing California municipalities and school districts, provides cost effective administrative services and has built a collaborative and successful relationship with the City of Turlock.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Turlock does hereby approve a Self-Insured Claims Administration Agreement with Keenan & Associates to Administer Workers' Compensation Claims and Provide Risk Management Services related to the Workers' Compensation Program, covering a three (3) year period effective July 1, 2025 through June 30, 2028, in a total maximum not to exceed contract amount of $403,466 to be paid from Workers Compensation Fund 510, expense account number 510-10-150.43192 "Premiums".

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 24th day of June, 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

ATTEST:
__________________________
Nichole Fiez, City Clerk
City of Turlock, County of Stanislaus,
State of California

City Council Staff Report
June 24, 2025

From: Jessie Dhami, Human Relations Director
Prepared by: Jessie Dhami, Human Relations Director
Agendized by: Susan E. Borrego, Interim City Manager

1. ACTION RECOMMENDED:

Resolution: Approving revisions to the job description and salary range for Police Support Operations Manager from range 35.1 to 38.1 and amend the Management Salary Schedule effective June 24, 2025 and appropriate $20,767 to 118-20-205 "Measure A, Police Support Operations" to full-time salary and various benefit expense accounts for Fiscal Year 2025-2026 (Dhami)

2. DISCUSSION OF ISSUE:

Staff has determined the Police Support Operations Manager’s responsibilities has increased both in complexity and number employees in the division at the Turlock Police Department. The salary structure of the position of Police Support Operations Manager is not currently aligned with its responsibilities and evolved significantly when compared to other supervisory and management roles at the Turlock Police Department.

The current job description no longer adequately reflects the full scope and complexity of the work being performed by the position. Updating the salary range and job description is essential for operational alignment, staff support, and recruitment/retention of qualified leadership talent.

The Police Support Operations Manager is represented by the Management Group for labor relations purposes. The Management Group does not have any objections to these changes.

3. BASIS OF RECOMMENDATION:

The recommended revisions to the job description and salary range adjustment of the Police Support Operations Manager align responsibilities and functions while ensuring equity within the management salary structure at the Turlock Police Department.

There are three major divisions of the Police Department with several units under each division. The Police Support Operations Manger position is an Executive level Command staff position equivalent to the role of a Police Captain. The Support Operations division is the second-largest division within the Turlock Police Department and currently there are no other management staff assigned to help support the position.

Section 2-4-207 of the Turlock Municipal Code provides that the City Manager is responsible for the efficient administration of all affairs of the City which are under his control. Section 2-4-207(d) of the Turlock Municipal Code provides the City Manager with the power and duty to recommend to the City Council the reorganization of offices, positions, departments, or units under his direction as he may deem in the interest of the efficient, effective, and economical conduct of the City’s business.

Agenda Staff Report
6/24/2025

Therefore, the recommendation is to approve the revisions to the job description of Police Support Operations Management and amend the Management Salary Schedule effective June 24, 2025.

City Council approval is required for any new and/or modified job descriptions.

4. FISCAL IMPACT / BUDGET AMENDMENT:

The fiscal impact will be $20,767 to 118-20-205 "Measure A, Police Support Operations" to full-time salary and various benefit expense accounts for Fiscal Year 2025-2026. No augmentation is needed for Fiscal Year 2024-2025 due to salary savings.

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

7. ENVIRONMENTAL DETERMINATION:

N/A

8. ALTERNATIVES:

Council may choose not to approve the recommended actions. However, this is not recommended.

9. ATTACHMENTS:

1. Draft Resolution

2. Police Support Operations Manager- Job Description

3. Management Salary Schedule

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
IN THE MATTER OF APPROVING REVISIONS } RESOLUTION NO. 2025-XXXX TO THE JOB DESCRIPTION AND SALARY }
RANGE FOR POLICE SUPPORT OPERATIONS }
MANAGER FROM RANGE 35.1 TO 38.1 AND }
AMEND THE MANAGEMENT SALARY }
SCHEDULE EFFECTIVE JUNE 24, 2025 AND }
APPROPRIATE $20,767 TO 118-20-205 }
“MEASURE A, POLICE SUPPORT }
OPERATIONS” TO FULL-TIME SALARY AND }
VARIOUS BENEFIT EXPENSE ACCOUNTS }
FOR FISCAL YEAR 2025-2026 }
}
WHEREAS, Staff has determined the Police Support Operations Manager’s responsibilities has increased both in complexity and number employees in the division at the Turlock Police Department; and
WHEREAS, the current job description no longer adequately reflects the full scope and complexity of the work being performed by the incumbent. Updating the salary range and job description is essential for operational alignment, staff support, and recruitment/retention of qualified leadership talent; and WHEREAS, the salary structure of the position of Police Support Operations Manager is not currently aligned with its responsibilities and evolved significantly when compared to other supervisory and management roles at the Turlock Police Department; and the fiscal impact will be $20,767 to 118-20-205 "Measure A, Police Support Operations” to full-time salary and various benefit expense accounts for Fiscal Year 2025- 2026; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Turlock does hereby approve the revisions to the job description and salary range for Police Support Operations Manager from range 35.1 to 38.1 and amend the Management Salary Schedule effective June 24, 2025 and appropriate $20,767 to 118-20-205 "Measure A, Police Support Operations" to full-time salary and various benefit expense accounts for Fiscal Year 2025-2026.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 24th day of June 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

Resolution No. 2025-XXXX

ATTEST:
__________________________
Nichole Fiez, City Clerk,
City of Turlock, County of
Stanislaus, State of California

POLICE SUPPORT OPERATIONS MANAGER

DEFINITION
Under general direction of the Chief of Police manages the Communications, Records and Business Units, and related non-sworn functions of the Police Department.

This position is assigned to the Management Bargaining Unit for labor relations purposes and is considered exempt under FLSA.

SUPERVISION RECEIVED AND EXERCISED
General direction is provided by the Chief of Police or the Chief’s designee. The incumbent provides direct supervision to subordinate level managers, supervisory, technical, or clerical staff within assigned support service area.

DISTINGUISHING CHARACTERISTICS
This is a management classification responsible for the supervision of divisional organizational component(s) and programs/functions within a department as determined by the Department Director (Chief), City Manager, and City Council. This position interprets and applies policy direction for assigned program/functional area and exercises independent judgment in confidential and sensitive areas. Duties and responsibilities are performed in accordance with municipal codes, ordinances, City policy, and related regulating entities.

Oversees, leads and directs technical, financial, statistical and other analytical support, research and special project management; supervise sensitive, confidential specialized record maintenance; oversee and ensure legal compliance and budgetary expenditures; and supervises administrative, account or other technical staff and functions. Oversees the acquisition, maintenance, and enhancement of technical communication, records, and other automated systems; and provides highly complex staff assistance to the Chief of Police.

EXAMPLE OF DUTIES: - Duties may include, but are not limited to the following:
• Provide specialized support services and supervision within assigned area. • Respond to inquiries from the public, other City departments, and other agencies, including public records requests.
• Perform research, compile data, and conduct studies.
• Manage police record management system, ensuring securing and custody or records.
• Prepare a variety of technical reports, including reports for City Council; develop, recommend, implement, and document policies and procedures. • Conduct audits and prepare research reports.

• Manage, prepare, and implement departmental budgets, including forecasting funds, making mid-year adjustments, and approving expenditures. • Coordinate grant requests, ensuring compliance with r equirements and regulations.
• Coordinate and present before various groups, including City Council, commissions, boards, committees, task forces, and on and off -site public meetings.
• Manage the Business Unit staff including procurement, maintaining record s, coordinating department business travel and accounting. • Oversee payroll process; provide required employee notices related to payroll; ensure payroll is accurate and timely and meets all legal requirements. • Provide and coordinate training and development.
• Supervise staff, conduct performance evaluations, investigate workplace conduct, and implement corrective and disciplinary actions.
• Build and maintain respectful, positive working relationships with staff, supervisors, outside agencies and the public using principles of good customer service; provide effective conflict resolution.
• Model professional conduct, ensure confidentiality, and comply with City policies and procedures, labor laws, and MOU provisions.
• Attend meetings and trainings; engage with outside agencies and commissions; participate in teams or committees.
• Ensure compliance with workplace safety standards and legal requirements. • Implement City Council directives and maintain relationships with stakeholders. • Manage and coordinate special projects with City wide impact. • Oversee implementation of the communications system enhancements. • Oversee operations of Property/Evidence and Live Scan Fingerprint Program. • Maintain and upgrade police department technology and databases. • Oversee Police Records Unit, process and produce required police reports and records. Review, track and reconcile departmental expenditures. • Develop guidelines regarding internal operational procedures. • Estimate project costs and fees.
• Analyze operational data, evaluate trends and make recommendations regarding policy changes.
• Prepare technical reports for City Council and State agencies. • Coordinate and administer special programs and projects. • Assist the Chief of Police in overseeing and managing Chief’s office staff, Staff Services Assistants, and Background Unit.
• Confer with and makes recommendations to the Police Chief regarding projects and programs and assist in the development and implementation of City’s strategic plan.

• Consult, confer and coordinate with City departments, citizens and officials regarding issues.
• Oversee other activities or work group as required by staffing vacancies or as directed by the Chief of Police.
• Perform other duties as assigned.

QUALIFICATIONS:

Knowledge Of:
• Modern principles, practices and techniques of a municipal police department and emergency dispatch services.
• Required training and certification requirements related to assigned program area. • Technical and operational aspects of assigned function or program area. • Statistical methods and principles.
• Modern office procedures, and methods including computer equipment, word processing, spreadsheets, databases, presentations, and other specialized software applications, and internet and electronic communication usage and methods.
• Principles of financial record keeping and reporting; auditing; technical report writing and grant writing.
• Budgeting procedures and techniques.
• Principles and practice s of supervision, staff selection, training, and personnel management.
• Principles of effective record, file and archival management related to area of assignment.
• Principles of effective time management.
• Safe work practices and related regulations.
• Principles of conflict resolution and excellent customer service. • Provisions, principles, and practices of municipal structure and organization. • Applicable federal, state and local laws, regulations, and guidelines. • Modern techniques for proper maintenan ce and destruction of police records, property and evidence; requirements and processes for Live Scan Fingerprint Program and Live ID.
• Current technology in voice, data, 9-1-1, CAD, RMS, and MDC communication and information systems.
• Laws related to records retention, release, destruction, and management.

Ability To:
• Formulate, organize and manage sound policy effectively in police records, communications, and Business units.
• Interact effectively with residents and employees to achieve positive outcomes. • Implement City Council directives.
• Delegate authority and responsibility as well as schedule and program work. • Plan, initiate, manage complex and multiple simultaneous work assignments; set priorities and organize work to meet deadlines.
• Manage, organize, and direct assigned units within the Division • Lead, manage, evaluate and train personnel effectively, and maintain discipline. • Organize, implement, and direct goals within City objectives. • Manage, project, and administer a budget.
• Understand and comply with complex state and federal regulations, laws, codes, policies as related to assigned program area.
• Perform research; compile and analyze data and prepare technical reports. • Understand City processes, procedures and program-specific requirements. • Diagnose and troubleshoot complex problems and provide and coordinate appropriate solutions.
• Work with and control sensitive and confidential information and assure security for assigned program area.
• Create and maintain accurate and detailed record keeping systems. • Manage, organize, and direct a Records and Communications functions. • Develop and implement policies and procedures.
• Estimate, track, and project revenues and expenditures. • Plan, initiate, manage, and complete complex and multiple simultaneous work assignments or projects with a minimum of direction.
• Demonstrate insight and creativity in identifying trends and problems; and in analyzing and developing effective solutions.
• Research and write complex loan, grant, and program documents and monitor processes.
• Oversee contracts and legal agreements for requirements and compliance. • Work irregular hours, which may include late night meetings. • Organize, implement, and supervise assigned program goals and City objectives. • Use computer and needed programs in an effective manner. • Organize, analyze, manage, and implement a variety of programs. • Prepare, forecast, and administer a budget.
• Establish and maintain respectful, effective, and cooperative working relationships with those contacted in the course of work.
• Communicate effectively, orally, electronically, and in writing.

EXPERIENCE AND EDUCATION
Experience:

Three years of increasingly responsible technical, administrative or analytical experience in a public agency in related function areas or any experience that would have provided the opportunity to develop the required skills, knowledge, and abilities. One of the three years of experience shall be in a lead or supervisory capacity.

Education:

Equivalent to a Bachelor’s degree from an accredited college or university with significant course work in the areas of Business Administration, Public Administration, or related fields.

LICENSE OR CERTIFICATE
Possession of a valid California Driver’s License in the category necessary to perform essential duties of the position may be required as the time of appointment. Maintenance of a valid California Driver’s license and proof of automobile liability insurance is a condition of continued employment.

PHYSICAL REQUIREMENTS
Vision adequate to operate vehicles and office equipment, read instructions and follow directions; hearing adequate to converse on telephone and in person; body mobility adequate to drive and perform required offi ce duties including reaching and bending for files and related items; use of hands and fingers adequate for operating vehicles, writing, typing, computer, copier, and fax machine and related functions; ability to lift office files, binders and small office equipment, as needed.

Created June 2007
Revised: April 12, 2022
Revised: June

MANAGEMENT SALARY SCHEDULE 2025-2026
Range Step 1 Step 2 Step 3 Step 4 Step 5
ADMINISTRATIVE ANALYST 29.1 8203 8613 9044 9496 9971
PRINCIPAL HUMAN RELATIONS ANALYST 32.1 9496 9971 10469 10993 11542

PARKS/STREETS & PUBLIC FACILITIES
SUPERINTENDENT 32.1 9496 9971 10469 10993 11542
PURCHASING MANAGER 32.1 9496 9971 10469 10993 11542
RECREATION SUPERINTENDENT 32.1 9496 9971 10469 10993 11542 FLEET SERVICES MANAGER 34.1 10469 10993 11542 12119 12725 PUBLIC WORKS SUPERVISOR / CITY SURVEYOR34.1 10469 10993 11542 12119 12725 PLANNING MANAGER 34.1 10469 10993 11542 12119 12725
REGULATORY AFFAIRS MGR 34.1 10469 10993 11542 12119 12725 ROADS PROGRAM MANAGER 34.1 10469 10993 11542 12119 12725 UTILITIES MANAGER 34.1 10469 10993 11542 12119 12725
WQC DIVISION MGR 34.1 10469 10993 11542 12119 12725
HOUSING PROGRAM MANAGER 34.1 10469 10993 11542 12119 12725 ACCOUNTANT, PRINCIPAL 35.1 10993 11542 12119 12725 13361 CIVIL ENGINEER, PRINCIPAL 35.1 10993 11542 12119 12725 13361 EXECUTIVE ASST TO CM/CITY CLERK 35.1 10993 11542 12119 12725 13361 POLICE SUPPORT OPERATIONS MANAGER 35.1 10993 11542 12119 12725 13361 TRANSIT MANAGER 35.1 10993 11542 12119 12725 13361
INFO TECH MANAGER 35.8 11384 11952 12550 13178 13835
BUILDING OFFICIAL, CHIEF 36.1 11542 12119 12725 13361 14030 WATER TREATMENT PLANT MANAGER 36.1 11542 12119 12725 13361 14030 ASSISTANT MUNICIPAL SERVICES DIRECTOR 38.1 12725 13361 14030 14731 15468 POLICE SUPPORT OPERATIONS MANAGER38.1 12725 13361 14030 14731 15468 CITY ENGINEER 39.1 13361 14030 14731 15468 16242
HUMAN RELATIONS DIRECTOR 39.1 13361 14030 14731 15468 16242 DEV SERV DIRECTOR 39.1 13361 14030 14731 15468 16242
FINANCE DIRECTOR 39.1 13361 14030 14731 15468 16242
MUNICIPAL SERVICES DIR 39.1 13361 14030 14731 15468 16242

ECONOMIC DEVELOPMENT DIRECTOR /
COMMUNICATIONS OFFICER 39.1 13361 14030 14731 15468 16242

INFORMATION TECHNOLOGY
DIRECTOR 39.1 13361 14030 14731 15468 16242
PUBLIC WORKS DIRECTOR 39.1 13361 14030 14731 15468 16242 RISK MANAGEMENT DIRECTOR 39.1 13361 14030 14731 15468 16242

MUNICIPAL SERVICES DIRECTOR / SRWA GENERAL
MANAGER 40.1 14030 14731 15468 16242 17054
FIRE CHIEF 41.1 14731 15468 16242 17054 17906
DEPUTY CITY MANAGER 42.5 15780 16569 17398 18267 19180
POLICE CHIEF 43.6 16652 17485 18358 19276 20240
CITY MANAGER 45.7 18450 19372 20341 21358 22425
REVISED AND EFFECTIVE 06/24/25
COUNCIL MEETING 06/24/25

City Council Staff Report
June 24, 2025

From: Jessie Dhami, Human Relations Director
Prepared by: Jessie Dhami, Human Relations Director
Agendized by: Susan E. Borrego, Interim City Manager

1. ACTION RECOMMENDED:

Resolution: Approving Amendment No. 2 with LeaderGov LLC (City Contract 2025-113) to include monthly consulting services to the Executive team and City Manager to assist with developing detailed City operational goals and an 8-month Leadership Development training in the amount of $46,500, bringing the revised contract total to $82,400, to be funded by the existing Human Relations Department general fund (Dhami)

2. DISCUSSION OF ISSUE:

LeaderGov recently assisted the City Manager and Executive team in creating critical strategic and operational focus areas along with high-level team and City goals. LeaderGov will now provide monthly consulting services to the Executive team and City Manager to assist with developing detailed City operational goals (milestones, KPIs, and workgroups).

This consulting engagement is to finalize and operationalize the general goals set at the team meetings in June and will span from July 2025 through October 2025.

LeaderGov will also provide it’s 8-month Leadership Development training program to Turlock so that Turlock leaders can complete the training with the City of Tracy CA. This regional cohort experience will bring together high-potential talent, cross-agency collaboration, and strengthen public service leadership. The program is titled Emerging Leadership Program and starts July 2025.

LeaderGov LLC will facilitate the training from start to finish and develop a summary report of any training session decisions, goals, priorities and outcomes.

3. BASIS OF RECOMMENDATION:

Staff recommend investing in the proposed training is a strategic investment that strengthens the City's capacity to deliver high-quality public services. By prioritizing leadership development now, the City is laying a strong foundation for long-term organizational health, sustainability, and enhancing service delivery to the community.

4. FISCAL IMPACT / BUDGET AMENDMENT:

To be funded by the existing FY 2025-26 Human Relations Department operating budget.

No budget amendment is necessary.

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

Agenda Staff Report
6/24/2025

7. ENVIRONMENTAL DETERMINATION:

This action is not subject to the provisions of the California Environmental Quality Act (CEQA) in accordance with Section 15378(b)(5) of the CEQA guidelines. This action consists of “organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment” and therefore is not considered a project.

8. ALTERNATIVES:

Council may deny approving amendment No. 2 but this is not recommended by staff. The success of any public agency is directly tied to the effectiveness of its leadership.

9. ATTACHMENTS:

1. Draft Resolution

2. Contract Amendment #2

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK

RESOLUTION NO. 2025-

WHEREAS, on January 14, 2025, pursuant to Turlock Municipal Code (TMC) sections 2-7-08(b)(3), the City Manager executed a one-year contract with LeaderGov LLC for a leadership development program, with an amount not to exceed $24,900; and WHEREAS, In order to enhance leadership capacity Amendment No. 1 was included for one and one half day of planning and development training services for the City’s Executive Team to assist the City in improving its effectiveness through identification of goals/priorities and communication strategies; and WHEREAS, LeaderGov will now provide monthly consulting services to the Executive team and City Manager to assist with developing detailed City operational goals in order to finalize and operationalize the general goals set at the team meetings in June; and

WHEREAS, an 8 month Leadership Development training Amendment No. 2 is included; and
WHEREAS, LeaderGov LLC will facilitate the training from start to finish and develop a summary report of any training session decisions, goals, priorities and outcomes; and
WHEREAS, in accordance with TMC Section 2-7-08(f), the Interim City Manager is authorized to execute contracts not exceeding $25,000; and WHEREAS, Amendment No. 2 will increase the total contract amount by $46,500, resulting in a revised total of $82,400, which exceeds the Interim City Manager’s signing authority; therefore, City Council approval is required to proceed with Amendment No. 2; and
WHEREAS, this action is not subject to the provisions of the California Environmental Quality Act (CEQA) in accordance with Section 15378(b)(5) of the CEQA IN THE MATTER OF APPROVING}
AMENDMENT NO. 2 TO AN AGREEMENT WITH}
LEADERGOV LLC (CITY CONTRACT 2025}
113) TO INCLUDE MONTHLY CONSULTING}
SERVICES TO THE EXECUTIVE TEAM AND}
CITY MANAGER TO ASSIST WITH}
DEVELOPING DETAILED CITY OPERATIONAL}
GOALS AND AN 8-MONTH LEADERSHIP}
DEVELOPMENT TRAINING IN THE AMOUNT}
OF $46,500, BRINGING THE REVISED}
CONTRACT TOTAL TO $82,400, TO BE}
FUNDED BY THE EXISTING HUMAN}
RELATIONS DEPARTMENT GENERAL FUND }

Resolution No. 2025-

guidelines. This action consists of “organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment” and therefore is not considered a project.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Turlock does hereby approve Amendment No. 2 to an agreement with LeaderGOV LLC (City Contract 2025-113) to include monthly consulting services to the executive team and City Manager to assist with developing detailed city operational goals and an 8-month leadership development training in the amount of $46,500, to be funded by the existing Human Relations Department general fund.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 24th day of June, 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

ATTEST:
___________________________
Nichole Fiez, City Clerk,
City of Turlock, County of Stanislaus,
State of California

CITY CONTRACT NO. 2025-113, Amendment No. 2
04/09/2025 {PLA}

AMENDMENT NO. 2
to the
Agreement between the

CITY OF TURLOCK
and

LEADERGOV, LLC
____________________________________________________________________________

THIS AMENDMENT NO. 2, dated June 24, 2025, is entered into by and between the CITY OF TURLOCK, a California municipal corporation (hereinafter "CITY") and LEADERGOV, LLC, a limited liability company (hereinafter "PROFESSIONAL”).

WHEREAS, the parties hereto previously entered into an Agreement dated January 14, 2025, whereby PROFESSIONAL will perform Leadership Development Program services (hereinafter the “Agreement”); and

WHEREAS, on May 13, 2025, the parties entered into Amendment No. 1 to the Agreement dated January 14, 2025, whereby PROFESSIONAL would perform additional work in accordance with Exhibit B to Amendment No. 1.

NOW, THEREFORE, the parties hereto mutually agree to amend said Agreement as follows:

1. Paragraph 5 of the Agreement is amended to read as follows:

“5.1 . SERVICES: … Professional shall provide City the Services described in Exhibit A, Exhibit B and Exhibit C, which are attached hereto. Any request for Services not included in Exhibit A, Exhibit B and Exhibit C will be considered a request for additional or modified Services (“Modification” or “Modifications”)….

2. Paragraph 6 of the Agreement is amended to read as follows:

“6.1. COMPENSATION: … CITY shall pay PROFESSIONAL
additional compensation in the amount of Forty-Six Thousand Five hundred and No/100ths Dollars ($46,500.00) in accordance with Exhibit C attached hereto and made a part hereof. The compensation for completion of all items of work, as set forth in the Agreement, Amendment No. 1, and this Amendment No. 2 shall not exceed Eight Two Thousand Four Hundred and No/100ths Dollars ($82,400.00). Such maximum amount shall be compensation for all of PROFESSIONAL's expenses incurred in the

CITY CONTRACT NO. 2025-113, Amendment No. 2
04/09/2025 {PLA}
performance of the Agreement, Amendment No. 1, and this Amendment No. 2.”

3. Execution and Counterparts. This Amendment may be executed simultaneously, and in several counterparts, each of which shall be deemed an original, but which together shall constitute one and the same instrument. The Parties agree that this Amendment and any other documents to be delivered in connection herewith may be electronically signed utilizing services such as DocuSign and Nitro Sign, or by transmitting signatures in pdf or similar format, and that any electronic signatures appearing on this Agreement or such other documents are the same as handwritten signatures for the purposes of validity, enforceability, and admissibility.

4. All other terms and conditions of the Agreement shall remain in full force and effect.

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed by and through their respective officers thereunto duly authorized on the date first written hereinabove.

CITY OF TURLOCK, a municipal corporation LEADERGOV, LLC

By: _______________________________ By: ______________________________ Susan E. Borrego, Interim City Manager
Title: _____________________________
Date: _____________________________
Print name: ________________________
APPROVED AS TO SUFFICIENCY:

Date: _____________________________
By: _______________________________
Jessie Dhami, Human Relations Director

APPROVED AS TO FORM:

By: _______________________________
George A. Petrulakis, City Attorney

ATTEST:

By: _______________________________
Nichole Fiez, City Clerk

As CEO
Timothy Fenbert
6/16/2025

LEADERGOV 1155 Mt. Vernon Hwy NE, Suite 800 Atlanta, GA 30338 leadergov.com www.leadergov.com
Turlock CA Operational Goal Setting Consulting and Training June 13, 2025

Turlock Strategic and Operational Goal Consulting and Training | pg. 2

June 13, 2025 Ms. Dhami and Borrego, It was a pleasure to meet with your leadership and develop the goals, outcomes and strategies for improving service delivery to citizens, reduce operational costs and create a superior team. This consulting engagement is to finalize and operationalize the general goals set at the team meeting two weeks ago and to invest in the next set of leaders at Turlock. Thank you, Bill Stark, Vice President Operational Goal Consulting LeaderGov recently assisted the City Manager and Executive team in creating critical strategic and operational focus areas along with high level team and City goals. As a follow-up to that initial session, LeaderGov will provide monthly consulting services to the Turlock Executive Team and City Manager to assist with the development of detailed City operational goals including milestones, KPIs, through the formation of workgroups. This consulting will focus on the goals established at the recent E-Team meeting and will assist the city in becoming more efficient, better serve citizens, grow business opportunities and improve the city staff culture. This consulting will be accomplished through teams of leaders and managers to focus on specific goals and efforts. LeaderGov will assist in the finalization of the goals and teams, development of milestones/dates, repeatable activities, measurable results, KPIs and will provide consulting in goal execution and meeting cadence for goal updates and progress. These goals will help the City become more efficient, improve business friendliness, improve communication to citizens and create a better work culture. This consulting will span from July 2025 through October 2025 and most of the work will be accomplished remotely (via Zoom), but two sessions may be in person.

Turlock Strategic and Operational Goal Consulting and Training | pg. 3

Training for next generation of leaders Turlock will select eight leaders to go through LeaderGov’s Emerging Leader program. LeaderGov will facilitate it’s 8-month Leadership Development training program to Turlock’s leaders. Those leaders will join with leaders from another local city so they can learn how other cities function and become more effective in their work for the City. This program starts July 2025 and ends in February 2026. Financial Summary Goal Development, Operational Efficiency, Business Growth and Team Culture Consulting Total for four months of consulting services $32,000 Emerging Leadership Cohort for eight (8) leaders $11,000 Travel / Expenses $ 3,500 (two onsite trips) Total $46,500

Turlock Strategic and Operational Goal Consulting and Training | pg. 4

Thank you!
844.853.2337 | 678-833-4310 [email protected] [email protected] www.leadergov.com

City Council Staff Report
June 24, 2025

From: Adrienne Werner, Development Services Director
Prepared by: Katie Quintero, Senior Planner
Agendized by: Susan E. Borrego, Interim City Manager

1. ACTION RECOMMENDED:

Ordinance: In the matter of amending the Zoning Map of the City of Turlock, California, attached to Title 9 of the Turlock Municipal Code [Rezone 2025-01 (Planned Development 285)] at 3130 E. Tuolumne Road, Stanislaus County APN 073-016-007

Resolution: In the matter of establishing Conditions of Approval for Planned Development 285 at 3130 E. Tuolumne Road, Stanislaus County APN 073-016-007

2. DISCUSSION OF ISSUE:

The applicant is proposing to subdivide one 11.42-acre parcel into 22 single family residential lots with one remainder. The subject property is located at 3130 E. Tuolumne Road, Stanislaus County APN 073-016-007. A Planned Development is proposed to allow for various deviations from the Residential Estate development standards in the East Tuolumne Master Plan (ETMP) detailed below. A dual use drainage basin will be installed and landscaped to handle the stormwater for the development. The development will meet the required density of the Residential Estate Zoning District.

Background

The project site is located at 3130 E. Tuolumne Road on an approximately 11.42-acre parcel. The parcel is currently developed with a single-family home with crop land. The parcel is zoned Residential Estate and was annexed into the City limits in 2006 as part of the East Tuolumne Master Plan. The project was originally scheduled for the April Planning Commission meeting but was continued to the May meeting to give the applicant and the City more time to work on design alternatives after receiving initial public comments on the project. After meeting with nearby residents the applicant relocated the basin from the original layout to the lot next to the existing homes to the south along Waring Road to provide more open space between the neighbors and the proposed development. The wall along Waring Road will not extend along the basin where it fronts onto Waring Road giving an open area for the adjacent residents as well as more open and landscaped area visible to Waring Road.

Adjacent Properties

The subject property is bound on the north by E. Tuolumne Road and the Fairbanks Ranch and Les Chateaux subdivisions. To the west is the Balisha Ranch subdivision currently under construction. Castleview Drive will be extended from the Balisha Ranch subdivision into this proposed subdivision.

Agenda Staff Report
6/24/2025

To the south is the Wyndfair Estates subdivision. The property is bound on the east by Waring Road and the City limit.

PROJECT EVALUATION

The Planned Development is requested to allow for deviations from the minimum lot width, and setbacks required in the R-E Zoning District as established in the East Tuolumne Master Plan as well as deviations from the roadway standards. These deviations would make it possible to subdivide the parcel into more single-family lots than the existing development standards would accommodate, and will help the houses better fit onto the proposed lots. The proposed deviations from the development standards are described below.

• Reduce the 15’ wide landscaped area and PUE adjacent to the wall along Waring Road to 10’.
• Eliminate the 6’ wide landscape strip between the curb and the sidewalk area along Waring Road, reducing the right-of-way along Waring Road from 56’ to 50’. • Eliminate the 8’ wide landscaped center median for the entry roadway into the subdivision on proposed Leslie Lane.

Exceptions to the ETMP Development Standards for lots 1-3 (Fronting Tuolumne) ETMP Required Standard Lots 1-3 Fronting
Tuolumne
Minimum Lot Width 90’ 75’
Setbacks:

Interior Side
Porch 10’ 5’
Living Space 10’ 5’
Garage 10’ 5’

Exception to the ETMP Development Standards for all lots:

Setbacks: ETMP Required Standard Proposed Standards for all lots
Front:

Living Space (2nd Story) 30’ 25’
Garage 35’ 25’
Corner Yard:

Porch 20’ 15’

Agenda Staff Report
6/24/2025

Living Space (1st Story) 25’ 20’
Living Space (2nd Story) 30’ 25’
Garage 35’ 25’

Development Standards for lots 1-13
Rear:

Living Space 30’ 10’

Development Standards for lots 14 through 21 (Along Waring Road) ETMP Required Standard Proposed Planned
Development
Rear Yard Setbacks:

Living Space 45’ minimum 40’ minimum *
*30% of a lot’s width to have a reduced rear setback of 30-feet for either an attached or detached accessory structure or patio. Structures within this area to be single story only.

Lot 22
ETMP Required Standard Proposed Planned
Development
Rear Yard Setbacks:

Living Space 45’ minimum 30’ minimum

The Master Plan requires a 15’ wide PUE and TID easement along the wall along Waring Road. The 15’ wide landscape area was installed adjacent to the Les Chateau subdivision to the north of this site along Waring Road. This 15’ area was required in the Master Plan because there is a TID irrigation line that runs along Waring Road, but the irrigation line does not extend down to the portion of Waring Road that is adjacent to this project site because the line turns at Tuolumne Road. Because the irrigation line is not in the portion of Waring Road adjacent to this project the 15’ wide easement is not needed to accommodate utilities, 10’ wide for a PUE is adequate to accommodate utilities. The reduction from 15’ to 10’ would reduce the amount of landscaping in the area but 10’ is still adequate to provide a landscaped area to soften the wall.

The applicant also proposes to remove the 8’ wide landscape median required in the Master Plan for the entry roadway into the subdivision. This deviation is supported as the entryway median landscaping was not required in the adjacent Balisha Ranch subdivision and the proposed entryway would only be approximately 100’ in length due to the layout of the subdivision.

The applicant also requested to eliminate the 6’ wide landscape strip between the back of the curb and the sidewalk area. This option was not recommended by staff because the 6’

Agenda Staff Report
6/24/2025

landscape area is part of the Master Plan right of way exhibit for Waring Road and the landscaping provides additional separation between the pedestrians and the roadway, provides additional area for trees to help provide shade for the sidewalk area as well as additional landscaping to help soften the wall along Waring Road. The applicant proposed eliminating the 6’ wide landscape strip, and providing curb adjacent sidewalk because if the 6’ landscape strip is installed the 10’ PUE in the new area will be offset 6’ from the existing PUE to the south along the fronts of the existing homes along Waring Road. Also, with the 6’ wide landscape strip the sidewalk will end into the landscape area of the adjacent property, without the 6’ strip the sidewalk would end more in line with the gravel area along the front of the property. At the Planning Commission meeting on May 1, 2025 the Planning Commission recommended approval of the removal of the 6’ wide landscape strip to the City Council.

After the Planning Commission hearing the City Engineer in working with the applicant developed a design alternative that better addresses the applicant’s goal of reducing the right-of-way area by 6’ so the sidewalk and PUE better align with the existing adjacent properties but also maintains the 6’ wide landscape strip between the roadway and the sidewalk. This option would still reduce the half width of Waring Road from 36’ to 30’ as recommended by the Planning Commission but this option would reduce the travel lane on Waring Road from 20’ wide to a 12’ wide travel lane with a 2’ wide striping buffer area leaving the 5’ wide sidewalk, 6’ wide park strip and 5’ wide bike lane. The applicant, staff and residents in the area have looked at this new design option and feel it is a better design option for this section as it provides a better transition between existing houses and the new subdivision.

Turlock Municipal Code 9-2-113 describes the purpose of a Planned Development as follows:
(a) Purpose. The purpose of the planned development standards and procedures is:
(1) To ensure orderly and thorough planning and review procedures that will result in quality urban design;
(2) To encourage variety and avoid monotony in developments by allowing greater freedom and flexibility with the use of alternative development standards; (3) To provide a mechanism whereby the City may authorize desirable developments consistent with the Turlock General Plan;
(4) To encourage allocation and improvement of common open space in residential areas, and provide for maintenance of the open space at the expense of those who will directly benefit from it;
(5) To encourage the preservation of serviceable existing structures of historic value or artistic merit by providing the opportunity to use them imaginatively for purposes other than that for which they were originally intended; and
(6) To encourage the assembly of properties that might otherwise be developed in unrelated increments to the detriment of surrounding neighborhoods.

The Pleasant Valley Estates subdivision, located to the west of the subject parcel has an underlying designation of very low density residential but a Planned Development was approved to allow for a reduction in the minimum lot size to 8,500 square feet and to allow a reduction in the required setbacks to be more similar to the setbacks in the RL Zoning District and was developed at approximately 2.3 units per acre. The Balisha Ranch subdivision immediately adjacent to the west of the site was granted a Planned Development to allow

Agenda Staff Report
6/24/2025

for reductions in lot size, lot dimensions and setbacks. The proposed setbacks for the Atherton Estates subdivision are similar to what was approved for the adjacent Balisha Ranch subdivision.

The Wyndfair subdivision to the south of the subject site also has an underlying designation of very low density residential and a Planned Development was approved to allow a reduction in the minimum lot width to 97’ but the subdivision met all other standards of the R-E zoning district and was developed at approximately 2.25 units per acre.

The East Tuolumne Master Plan was originally adopted in 2005. As part of the 2012 General Plan update Policy 3.1-o called for updating existing master and specific plans and specifically identified the East Tuolumne Master Plan. In 2014, an amendment to the East Tuolumne Master Plan was adopted to rezone two of the properties in the Master Plan from RE to RL. This was done to increase the density allowed on the two lots to help meet the goals of the General Plan for increasing residential densities and promoting more compact development. The other two larger vacant parcels within the Master Plan area, which includes the subject site and the adjacent property to the west, were not included in the Master Plan update in 2014 because the Master Plan update was a private application, not a City initiated amendment and the subject property was not part of the application.

The current Planned Development request meets the intent of General Plan Policy 3.1-o by re-evaluating some of the development standards applicable to the property while also keeping within the density range allowable in the zoning district to develop at a similar density to the adjacent existing subdivisions but at a higher density than the lot size and dimension standards would allow for.

The project also includes a Vesting Tentative Subdivision map. In reviewing this project, the Planning Commission had seven findings that must be made in order to approve the proposed subdivision map. These findings are established by Government Code Section 66474.

1. The proposed map is consistent with the General Plan, Zoning Ordinance and any applicable Specific Plans.

2. The design or improvements of the proposed subdivision is consistent with the General Plan, Zoning Ordinance and any applicable Specific Plan.

3. The site is physically suitable for the proposed type of development.

4. The site is physically suitable for the proposed density of development.

5. The design of the subdivision or the proposed improvements are not likely to cause substantial environmental damage or substantially and avoidably injure fish or wildlife or their habitat.

6. The design of the subdivision or the type of improvements are not likely to cause serious public health problems.

7. The design of the subdivision will not conflict with public easements for access through, or use of, property within the subdivision unless it finds that alternate easements will be provided and will be substantially equivalent.

Zoning

Agenda Staff Report
6/24/2025

Although a Planned Development is being requested to allow for deviations from some of the development standards the project is within the allowable density range for the zoning district and master plan and the proposed uses and intensity of use are consistent with the zoning of the property.

General Plan
The General Plan designation of the property is Very Low Density Residential (VLDR). The intent of this zoning district is to be developed with single family homes on larger lots to create a buffer between the higher density urban uses in Turlock and the lower density rural uses in Denair.

Public Services & Facilities
Connection to City services is required for this project. The subdivision will also be required to annex to the Community Facilities District 2 (CFD #2) and CFD #3 (once created) to mitigate the ongoing costs of public services.

Public Comments and Planning Commission Hearing
During the public hearing neighbors spoke in favor of the design change made by the applicant to move the basin to the lot adjacent to the existing homes to the south but with concerns about the 5’ reduction in the landscaping along the wall and the elimination of the 6’ wide landscape strip along the sidewalk area siting this area was supposed to be a buffer area between the City limits and the agricultural area across the street. Neighbors also spoke about concerns about speeding along Waring Road and the impacts of additional houses on the traffic and speeding in the area.

The Planning Commission voted 5-1 with one member not participating to approve the proposed project with the modification to the recommended option to remove the 6’ wide landscaped area reducing the right of way along Waring Road and installing curb adjacent sidewalk in this area.

3. BASIS OF RECOMMENDATION:

1. Applications for Planned Developments require City Council action. At their May 1, 2025 Planning Commission meeting the Planning Commission voted with five members recommending approval, one recommending denial and one not participating due to a conflict for Council to approve the proposed project.

4. FISCAL IMPACT / BUDGET AMENDMENT:

Fiscal Impact: The cost of reviewing this request was paid for by the applicant. Further, as a condition of approval, the property will be annexed to CFD #2 and CFD #3 (when formed) to mitigate the project’s impacts on police, fire, and public maintenance operations.

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

Agenda Staff Report
6/24/2025

7. ENVIRONMENTAL DETERMINATION:

The proposed project would result in rezoning the property from Residential Estate Density Residential (RE) to Planned Development 285 to allow for the development of 22 single- family homes. The development is consistent with the allowable densities of the RE zoning district.

The environmental impacts associated with Rezone 2025-01, and Planned Development 285 have been reviewed by the City pursuant to the Turlock Municipal Code and the California Environmental Quality Act (CEQA). Based upon analysis, information, and mitigation measures contained in the Initial Study prepared for the proposed project, it has been determined that no significant environmental impacts are associated with the proposed project. Pursuant to Public Resources Code 21080(c)(2) and 21157.5 of CEQA, the proposed project was analyzed to establish its potential impacts beyond those described in the General Plan Environmental Impact Report. Feasible mitigation measures have been added to the project, in accordance with Public Resources Code 21080(c)(2) and 21157.5 of CEQA, to mitigate identified environmental impacts to a level of insignificance.

A Mitigated Negative Declaration was prepared and posted with the Stanislaus County Clerk, stating that the proposed development would not have a significant effect upon the environment because mitigation measures identified in the General Plan EIR, initial study, and mitigation monitoring program have been added to the project.

8. ALTERNATIVES:

1. The City Council may choose to approve the revised Planned Development and VTSM as provided in Attachment 3 to this staff report. This design option will reduce the 20’ travel lane of Waring Road to a 12’ travel lane with a 2’ wide striping buffer area.

2. The City Council may choose to not approve Rezone 2025-01 (PD 285). If the City Council chooses to not approve the Planned Development, the applicant would be required to design the project to meet all of the required standards for the underlying zoning district.

3. The City Council may choose to add or modify Conditions of Approval. The City Council may choose to add to or modify any of the proposed conditions of approval if desired.

9. ATTACHMENTS:

1. PD 285 Ordinance

2. PD 285 Resolution Establishing Conditions-Revised

3. Attachment #1 PD 285 Map City Engineer Alternative

- 1 -

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
IN THE MATTER OF AMENDING THE ZONING } ORDINANCE NO. -CS MAP OF THE CITY OF TURLOCK, CALIFORNIA, }
ATTACHED TO TITLE 9 OF THE TURLOCK }
MUNICIPAL CODE [REZONE 2025-01 }
(PLANNED DEVELOPMENT 285)] AT 3130 E. }
TUOLUMNE ROAD, STANISLAUS COUNTY APN}
073-016-007 }
________________________________________ }
BE IT ORDAINED by the City Council of the City of Turlock as follows:

SECTION 1. ENVIRONMENTAL DETERMINATION. The City Council finds that the report or declaration reflects the independent judgement of the lead agency and that the project will not have a significant effect on the environmental and hereby adopts the Mitigate Negative Declaration and directs that a Notice of Determination be filed.

SECTION 2. ZONING CHANGE. The Zoning Map of the City of Turlock is hereby amended to rezone 11.42 acres located at 3130 East Tuolumne Road, Stanislaus County APN 073-016-007 from Residential Estate (RE) as established in the East Tuolumne Master Plan to Planned Development 285 under the provisions of Title 9 of the Turlock Municipal Code, and said real property shall hereafter be subject to the provisions and regulations of this Chapter relating to property located within such Districts. Said property is described as follows:

Lot 71 of Elmwood Colony as per Map filed April 11, 1905 in Vol.2 of Maps and Plats, page 13, Stanislaus County Records. Excepting therefrom the West 952.56 feet.

APN 073-016-007
SECTION 3. ZONING MAP. The Zoning Map of the City of Turlock, California, attached to Title 9 of the Turlock Municipal Code is amended to appear as set forth on the map attached hereto (Exhibit A), which is hereby made a part of this ordinance by reference.

SECTION 4. VALIDITY. If any section, subsection, sentence, clause, word, or phrase, of this ordinance is held to be unconstitutional or otherwise invalid for any reason, such decision

- 2 -
shall not affect the validity of the remainder of this ordinance. The Turlock City Council hereby declares that they would have passed this ordinance, and each section, subsection, sentence, clause, word, or phrase thereof, irrespective of the fact that one or more section, subsection, sentence, clause, word, or phrase be declared invalid or unconstitutional.

SECTION 5. ENACTMENT. This ordinance shall become effective and be in full force on and after thirty (30) days of its passage and adoption. Prior to the expiration of fifteen (15) days from the passage and adoption thereof, this ordinance shall be published in a newspaper of general circulation printed and published in the County of Stanislaus, State of California, together with names of the members of the City Council voting for and against the same.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 10th day of June, 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

Signed and approved this 24th day of June, 2025.
______________________
AMY BUBLAK, Mayor
ATTEST:
__________________________
Nicole Fiez, City Clerk,
City of Turlock, County of Stanislaus,
State of California

- 3 -
Exhibit A
RE
PD 285

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
IN THE MATTER OF ESTABLISHING } RESOLUTION NO. 2025-
CONDITIONS OF APPROVAL FOR }
PLANNED DEVELOPMENT 285 AT 3130 E. }
TUOLUMNE ROAD, STANISLAUS COUNTY }
APN 073-016-007 (ATHERTON ESTATES) }
}
WHEREAS, Torre Reich Construction Inc is requesting to rezone one approximately 11.42-acre property located at, 3130 East Tuolumne Road, Stanislaus County APN 073-016-007, from Residential Estate (RE), to Planned Development 285 (PD 285); and
WHEREAS, the Planned Development would allow for deviations from the minimum lot dimensions, roadway standards and setback standards for the Residential Estate zoning district; and
WHEREAS, development will consist of subdividing the parcels into 22 single- family lots, one remainder and a drainage basin, generally consistent with the RE standards contained in the East Tuolumne Master Plan; and WHEREAS, the property affected by this Resolution is 3130 East Tuolumne Road, Stanislaus County APN 073-016-007; and
WHEREAS, said applications have been studied by City Staff and recommendations made to the Planning Commission; and
WHEREAS, the Planning Commission considered the request on May 1, 2025, and recommended that the proposed amendment to the official City of Turlock Zoning Map and establishment of Planned Community Development District No. 285 [PD-285 (Rezone 2025-01)] be authorized by the City Council; and
WHEREAS, on June 10, 2025, the City Council considered the request, the Planning Commission recommendation, and the Environmental Review documentation and testimony and found that Rezone No. 2025-01, and Planned Community Development District No. 285 (PD-285) will not have a significant adverse impact upon the environment and directed that a Notice of Determination for a Mitigated Negative Declaration be filed; and
WHEREAS, the City Council held a public hearing on June 10, 2025, and considered the public testimony before introducing the ordinance amending the zoning map of the City of Turlock, attached to Title 9 of the Turlock Municipal Code for Rezone 2025-01 (Atherton Estates); and
WHEREAS, a second reading of the ordinance occurred on June 24, 2025 at a

Resolution No. 2025-

public noticed meeting, the Turlock City Council voted to enact the ordinance amending the zoning map of the City of Turlock, attached to Title 9 of the Turlock Municipal Code for Rezone 2025-01 (PD 285) (Atherton Estates).

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Turlock as follows:

Section 1.The City Council adopts a Mitigated Negative Declaration of Environmental Effect and Mitigation Monitoring and Reporting Program, having determined that the City of Turlock, as lead agency for the proposed project, has prepared an initial study to make the following findings:

1. Pursuant to CEQA Guidelines Section 15162, the proposed activity is adequately described and is within the scope of the General Plan EIR.

2. All feasible mitigation measures developed in the General Plan EIR have been incorporated into the project.

3. Pursuant to Public Resources Code Sections 21080(c)(2) and 21157.5, the initial study prepared for the proposed project has identified potential new or significant effects that were not adequately analyzed in the General Plan EIR, but feasible mitigation measures have been incorporated to revise the proposed subsequent project to avoid or mitigate the identified effects to a point where clearly no significant effects would occur.

4. There is no substantial evidence before the lead agency that that the subsequent project, as revised, may have a significant effect on the environment.

5. The analyses of cumulative impacts, growth inducing impacts, and irreversible significant effects on the environment contained in the General Plan EIR are adequate for this subsequent project.

6. Pursuant to CEQA Guidelines Section 15093, a Statement of Overriding Considerations was adopted for the General Plan EIR by Turlock City Council Resolution 2012-156. As identified in the Turlock General Plan EIR, development in the project area would result in significant, and unavoidable, impacts in the areas of noise, regional air quality, and the eventual loss of agricultural land. The magnitude of these impacts can be reduced, but not eliminated by the mitigation measures referenced in the initial study prepared for this project and General Plan EIR. Therefore, mitigation measures identified in the General Plan EIR, and its respective Statements of Overriding Considerations (contained in Turlock City Council Resolution No. 2012-156), are adequate to mitigate the impacts from the proposed project where feasible, and are hereby incorporated by reference.

7. Pursuant to Public Resources Code Section 21157.6(a), having reviewed the General Plan EIR, the City of Turlock finds and determines that:
a. There are no substantial changes that have occurred with respect to the circumstances under which the General Plan EIR was certified, and b. There is no new available information which was not and could not have been known at the time the General Plan EIR was certified.

Section 2. That the City Council of the City of Turlock does hereby approve the development of Planned Community Development District No. 285 (PD-285), in accordance with the plan filed as part of the Planning Commission consideration, referred to above, and which is on file in the office of the Turlock Planning Division. The following conditions shall apply, as well as compliance with all applicable codes and ordinances and

Resolution No. 2025-

shall be complied with prior to issuance of Certificate of Occupancy, or its equivalent, unless otherwise stipulated:

CONDITIONS FOR PLANNED DEVELOPMENT DISTRICT NO. 285 (PD-285)

1. This approval authorizes the rezoning of approximately 11.42-acres located at 3130 East Tuolumne Road, Stanislaus County APN 073-016-007 from Residential Estate as established in the East Tuolumne Master Plan to Planned Development 285 to allow for the development of a 22-lot single family residential subdivision.

2. Minor amendments to the site layout, building design, and other conditions contained within this approval may be authorized by the Development Services Director on a case-by-case basis, provided that such amendments are consistent with the overall intent and purpose of the conditions contained herein.

3. All development on the property shall be subject to the conditions set forth in Vesting Tentative Subdivision Map 2025-01, and all conditions therein.

4. Planned Development 285 authorizes the development of 22 residential lots generally in conformance with the standards of the RE zoning district as contained in the East Tuolumne Master plan and the Turlock Municipal Code § 9-3-200ART, unless otherwise stated herein.

5. The subdivision shall be developed in accordance with the vesting tentative subdivision map submitted as part of the application for this project, except as may be amended herein:

6. Reduction in the 15’ wide landscaped area and PUE adjacent to the wall along Waring Road to 10’.

7. Revise the Waring Road detail to a 30’ half width Right-of-way with 5’ sidewalk, 6’ park strip, 5’ bike lane, 2’ striping buffer, 12’ travel lane with no parking allowed.

Developer to install no parking signs.

8. Eliminate the 8’ wide landscaped center median for the entry roadway into the subdivision on proposed Leslie Lane.

Exceptions to the ETMP Development Standards for lots 1-3 (Fronting Tuolumne) ETMP Required
Standard
Lots 1-3 Fronting
Tuolumne
Minimum Lot Width 90’ 75’
Setbacks:

Interior Side
Porch 10’ 5’
Living Space 10’ 5’
Garage 10’ 5’
Exception to the ETMP Development Standards for all lots:

Setbacks: ETMP Required Proposed Standards

Resolution No. 2025-

Standard for all lots
Front:

Living Space (2nd
Story)
30’ 25’
Garage 35’ 25’
Corner Yard:

Porch 20’ 15’
Living Space (1st
Story)
25’ 20’
Living Space (2nd
Story)
30’ 25’
Garage 35’ 25’
Rear:

Living Space 30’ 10’
Development Standards for lots 14 through 21 (Along Waring Road) ETMP Required Standard Proposed Planned
Development
Rear Yard Setbacks:

Living Space 45’ minimum 40’ minimum *
*30% of a lot’s width to have a reduced rear setback of 30 feet for either an attached or detached accessory structure or patio. Structures within this area to be single story only.

Lot 22
ETMP Required Standard Proposed Planned
Development
Rear Yard Setbacks:

Living Space 45’ minimum 30’ minimum

9. House fences shall maintain the same setbacks established for the homes as indicated in the above table.

10. All mitigation measures contained in the Initial Study prepared for the proposed project are hereby made conditions of approval for Rezone 2025-01 and Planned Development 285.

Section 3. The Director of Development Services, or designee, is hereby directed to record this Resolution at the office of the County Recorder of the County of Stanislaus.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 10th day of June, 2025, by the following vote:

AYES:

NOES:

Resolution No. 2025-

NOT PARTICIPATING:

ABSENT:

ATTEST:
___________________________
Nichole Fiez, City Clerk,
City of Turlock, County of Stanislaus,
State of California
WITNESS:

Christina Cabada, City Clerk Trainee
Executive Assistant to the City Manager

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Plot May 20, 2025 at 9:36 AM X:\CIVIL 3D\Civil 3D Projects\NC23280-Atherton Estates Subdivision\EXHIBITS\N. WARING ROAD STREET SECTIONS\SCENARIO #5\NC23280-NORTH WARING ROAD - SCENARIO #5.dwg OHG

City Council Staff Report
June 24, 2025

From: Adrienne Werner, Development Services Director
Prepared by: Jennifer Figueroa, Housing Program Manager Agendized by: Susan E. Borrego, Interim City Manager

1. ACTION RECOMMENDED:

Recommended Action: Resolution: Approving the amendments to the Public Service Grant agreements in a form approved by the City Attorney funded through the Community Development Block Grant (CDBG) for Fiscal Year 2025-2026 with United Samaritans Foundation, City of Turlock Public Works Division, Center for Human Services, Healthy Alternatives to Violent Environments (HAVEN), and Project Sentinel in the amount of $20,000 divided equally, for an individual amount of $4,000 each, and authorizing the Interim City Manager or designee to execute all related and necessary documents.

2. DISCUSSION OF ISSUE:

On June 10, 2025, the Housing Division presented to Council a recommendation to approve seven (7) agreements with nonprofit organizations, based on the Community Development Block Grant (CDBG) Committee. Council approved funding five (5) of the seven (7) subrecipients and requested that staff return at the June 24, 2025 meeting to address questions regarding the remaining two (2) subrecipients.

Specifically, Council inquired whether, if once money is allocated and the subrecipient does not spend the funds, can the Council redistribute the funds to another entity. Yes, the Council does have the authority to redistribute unspent funds. However, due to the time required for contract amendments and obtaining Council approval, this may be challenging and restrict the subrecipients from effectively spending the reallocated funds within the required time period.

Staff have confirmed with United Samaritans Foundation that they will no longer be providing the meals for the Senior Congregate Lunches.

Staff recommend allocating the additional $20,000 equally among the awarded subrecipients.

3. BASIS OF RECOMMENDATION:

The CDBG Selection Committee recommended funding the subrecipients the allocated amount equally. To remain consistent with the Council appointed Committee, staff are recommending allocating the remaining funds equally among the subrecipients.

4. FISCAL IMPACT / BUDGET AMENDMENT:

Proposed fiscal year 2025-2026 activities will be funded with the Fiscal Year 2025-2026 entitlement funds and previous years’ program income. The funds were allocated from various accounts within fund 255-41-485 for CDBG during the Fiscal Year 2025-2026 budget process

Agenda Staff Report
6/24/2025

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

7. ENVIRONMENTAL DETERMINATION:

This action approves agreements between the City of Turlock and service providers for funding public service grants. This action is not considered a project under CEQA.

8. ALTERNATIVES:

The Council could choose to go put out another Notice of Funding Opportunity for the fiscal year 2025-2026 funds. This option is not recommended as the process takes 4-6 months and would not allow the subrecipients sufficient time to spend the funds.

9. ATTACHMENTS:

1. Draft Resolution

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK

IN THE MATTER OF APPROVING THE }
AMENDMENTS TO THE PUBLIC SERVICE } RESOLUTION NO. 2025- GRANT AGREEMENTS IN A FORM APPROVED }
BY THE CITY ATTORNEY FUNDED THROUGH }
THE COMMUNITY DEVELOPMENT BLOCK }
GRANT (CDBG) FOR FISCAL YEAR 2025-2026 }
WITH UNITED SAMARITANS FOUNDATION, }
CITY OF TURLOCK PUBLIC WORKS DIVISION, }
CENTER FOR HUMAN SERVICES, HEALTHY }
ALTERNATIVES TO VIOLENT ENVIRONMENTS }
(HAVEN), AND PROJECT SENTINEL IN THE }
AMOUNT OF $20,000 DIVIDED EQUALLY, FOR }
AN INDIVIDUAL AMOUNT OF $4,000 EACH AND }
AUTHORIZING THE INTERIM CITY MANAGER }
OR DESIGNEE TO EXECUTE ALL RELATED }
AND NECESSARY DOCUMENTS. }
}
WHEREAS, on June 10, 2025, the Housing Division presented to the City of Turlock City Council the recommendation to approve seven (7) Public Service Grant subrecipient agreements to be funded with CDBG for Fiscal Year 2025-2026; and WHEREAS, the City Council approved funding five (5) of the seven (7) subrecipient agreements and requested staff to return to Council on June 24, 2025 to address questions regarding the remaining two (2) subrecipients; and WHEREAS, there is an additional $20,000 that can be reallocated to the awarded subrecipients; and
WHEREAS, the CDBG Selection Committee recommended funding the subrecipients the allotted amount equally; and
WHERAS, staff recommends allocating the additional $20,000 equally among the awarded subrecipients to remain consistent with CDBG Selection Committee’s recommendation; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Turlock does hereby adopt a resolution approving the amendments to the Public Service Grant agreements in a form approved by the City Attorney funded through the Community Development Block Grant (CDBG) for Fiscal Year 2025-2026 with United Samaritans Foundation, City of Turlock Public Works Division, Center for Human Services, Healthy Alternatives to Violent Environments (HAVEN), and Project Sentinel in the amount of $20,000 divided equally, for an individual amount of $4,000 each, and authorizing the Interim City Manager or designee to execute all related and necessary documents.

Resolution No. 2025-

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 24th day of June, 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

ATTEST:
__________________________
Nichole Fiez, City Clerk,
City of Turlock, County of Stanislaus,
State of California

City Council Staff Report
June 24, 2025

From: Christopher Fisher, Municipal Services Director
Bill Morris, City Engineer
Prepared by: Tania Hernandez, Staff Services Analyst
Agendized by: Susan E. Borrego, Interim City Manager

1. ACTION RECOMMENDED:

Resolution: Adopting local goals and policies concerning districts formed pursuant to the Mello-Roos Community Facilities Act of 1982

Resolution: Adopting a Resolution of Intention with respect to the formation of proposed City of Turlock Community Facilities District No. 3 (Maintenance Services)

2. DISCUSSION OF ISSUE:

Background for CFD No. 3 (Maintenance Services)
The City of Turlock has a long-standing practice of using benefit assessment districts as a funding mechanism for the maintenance of public improvements. When a development project is initiated, it often includes the installation of public infrastructure—such as streets, lighting, and landscaping—that will eventually require ongoing maintenance by the City. To ensure sustainable funding for these responsibilities, developers are frequently required to form an assessment district as a condition of project approval. An assessment district is a defined geographic area in which property owners are charged fees based on the direct benefit their properties receive from the associated improvements or services. These assessments are collected through property tax bills and distributed to the City by the County.

The City's first assessment districts were established in Fiscal Year 1988–1989, initially focusing solely on funding street lighting. Over time, the scope of these districts has expanded to encompass a variety of public services. Currently, Turlock maintains 224 active assessment districts that collectively support the upkeep of street lighting, landscaping, storm drain systems, and street maintenance activities such as slurry seal treatments and street sweeping.

These districts are formed under two key legislative frameworks: The Landscaping and Lighting Act of 1972 and the Benefit Assessment Act of 1982. The Landscaping and Lighting Act provides a mechanism for local governments to finance the installation, operation, and maintenance of landscaping and lighting facilities within public areas. Similarly, the Benefit Assessment Act allows for the levying of assessments to fund public improvements that confer a special benefit to properties within a designated area for street maintenance and flood or drainage control. Through these assessment districts, the City of Turlock has managed the funding and maintenance of essential public services and operations, ensuring that improvements are sustained and that the costs are equitably distributed among those who benefit from them.

Agenda Staff Report
6/24/2025

While these legislative tools have served their purpose, many agencies—including the City of Turlock—are encountering increasing challenges with their continued use. Turlock currently manages 224 individual districts, each with distinct land uses, infrastructure types, and maintenance needs. This has made administration increasingly complex. In Turlock, some districts have fixed assessment rates, while most are adjusted annually based on the Engineering News-Record (ENR) Construction Cost Index (CCI). Each district requires the preparation of an annual Engineer’s Report, which must be approved by the City Council to authorize the levying and collection of assessments via property tax bills.

A key limitation of the assessment district model is its inflexibility. Each district is narrowly defined, with funds strictly tied to specific improvements or services that provide a direct benefit to the assessed properties. As a result, funds collected for one component—such as street lighting—cannot be used for another, like landscaping. For example, if a district has excess funds in its street lighting account but faces a shortfall in landscaping, the surplus cannot be reallocated to address the deficit. This rigid framework complicates management.

The overall financial health of a district may appear sound, yet critical components may remain underfunded. Furthermore, funds cannot be shared between districts due to fixed boundaries and legal restrictions on how revenues are used. These limitations often lead to inefficiencies and hinder the City's ability to address maintenance needs effectively.

Compounding the issue is the declining number of professionals with expertise in managing assessment districts. Many agencies are moving away from using them altogether, seeking more flexible financial tools. One increasingly popular alternative is the Mello-Roos District, also known as a Community Facilities District (CFD).

General Overview of CFD Uses and Process
Authorized under the Community Facilities Act of 1982, a Community Facilities District (CFD) is a financing tool that allows local governments to levy a special tax on properties within a defined area to fund public improvements and services. These taxes are apportioned based on a reasonable formula established by the legislative body. Counties, cities, and school districts commonly use CFDs to finance services such as police and fire protection, schools, parks, and infrastructure.

Similar to assessment districts, CFDs collect special taxes from property owners within the district to fund specific improvements or services. However, unlike assessment districts, CFDs are not required to demonstrate a direct proportional benefit to each property. CFD boundaries can also include non-contiguous parcels, offering more flexibility in district formation. Additionally, CFDs do not require the preparation of an annual Engineer’s Report to authorize the levying and collection of taxes. The City plans to replace existing assessment districts with a single, citywide CFD and annex future development projects into this broader district.

There are two primary types of CFDs:

1. Bonded CFDs – used to finance large and specific infrastructure projects such as sewers, storm drains, and roads.

2. Service CFDs – used to fund ongoing operations and maintenance of public services within the district.

Agenda Staff Report
6/24/2025

Creating a CFD requires two-thirds majority approval of the qualified electors. The qualified electors are property owners if there are no more than 12 registered voters living within the proposed district, and each property owner is allocated votes based on how many acres are owned. If there were at least 12 registered voters, then the registered voters would be the qualified electors. The CFD formation process involves several key steps:
• Approval of the Rate and Method of Apportionment (RMA) • A public hearing to gather input
• A special election to authorize the tax

The process will be conducted over two City Council meetings. The first meeting marks the initiation of proceedings which include the adoption of local CFD goals and policies, the adoption of a resolution of intention, and the approval of the proposed CFD boundary map.

If all are approved by the City Council, the City Clerk then publishes a Notice of Public Hearing. The second meeting, currently scheduled for August 12, 2025, will include:
• The public hearing
• Adoption of the Resolution of Formation and presentation of the CFD Report • Certification of registered voter counts and election details by the City Clerk and Municipal Services Director
• A Council vote to hold the Special Election
• Tabulation of ballots

For the election, ballots will be submitted to the City Clerk, who will announce the results. If approved, the Council will adopt a resolution declaring the results and pass an ordinance to levy the special tax. The City Clerk will then file the special tax documentation with Stanislaus County for implementation.

Description of Tax and Process
The City of Turlock has engaged Willdan Financial Services to assist in the formation of a new CFD for maintenance services (CFD No. 3). Willdan is one of the nation’s largest public sector financial consulting firms, specializing in areas such as user fee and cost allocation studies, development impact fee analysis, and the formation and restructuring of special financing districts. Given its expertise in special district formation, Willdan was selected as the best candidate for developing the City’s new CFD No. 3.

The goal is to replace the City’s numerous existing assessment districts with a single, more flexible CFD. As part of this effort, City staff analyzed the ongoing maintenance and operational costs associated with streetlights, landscaping, storm drain facilities, and streets.

The analysis used the Balisha Ranch development project to develop the CFD No. 3 budget and form this maintenance-focused CFD. The Balisha Ranch project is a subdivision of a

17.4-acre into a 50-lot single-family residential subdivision in the East Tuolumne Master Plan area. This development project includes 16 streetlights and a 37,000-square-foot basin requiring landscaping maintenance. Balisha Ranch will be the first development project to be incorporated into CFD No. 3.

Agenda Staff Report
6/24/2025

CFD No. 3 will fund services such as:
• Streetlight maintenance
• Landscape maintenance
• Slurry seal and street overlay
• Street sweeping
• Maintenance of catch basins and French drains
• Replacement of curb, gutter, and sidewalk

Currently, Turlock property owners are responsible for curb, gutter, and sidewalk repairs and replacements, which has resulted in public frustration, particularly in challenging economic times. With CFD No. 3, any property annexed into the district will transfer these maintenance responsibilities to the City, with costs covered through the special tax collected via property tax bills. This approach ensures that new developments contribute directly to the upkeep of their public improvements without relying on the City’s General Fund or other limited resources.

As described in the proposed Rate and Method of Apportionment (RMA), the CFD would impose the following maximum annual special taxes within Balisha Ranch:
• $1,482.43 per single-family home
• $1,037.70 per unit for multi-family developments
• $5,539.72 per acre for commercial or industrial projects

The figures above reflect the specific improvements and quantities associated with the Balisha Ranch project. Actual charges for other development projects will vary based on land use type and the number and type of public improvements each development includes.

For residential properties, total maintenance costs will be divided by the number of lots or units; for non-residential properties, the costs will be divided by parcel acreage. The special tax will be levied starting in Fiscal Year 2025–2026, following the City’s acceptance of public improvements and close-issuance of a Notice of Completion. The taxes may be levied by direct bill if the County cannot accept the tax submittal after August 12. To account for rising costs and inflation, an escalation factor will be applied annually equal to 2% or the percentage change in the Consumer Price Index (CPI) for All Urban Consumers, whichever is greater.

As outlined in the RMA, the special tax will be collected in the same manner as property taxes and will be levied in perpetuity, unless the City Council votes to terminate it. The City is designated as a future annexation area, meaning that future development projects requiring a parcel map, subdivision map, general plan amendment, rezone, planned development, area-wide plan, annexation, or other discretionary permits may be required to annex into the CFD as a condition of approval for their project.

City staff, in coordination with Willdan, will guide the City Council and City Clerk through the CFD formation process. Future annexations into the CFD will follow a similar process, with continued support from Willdan.

Agenda Staff Report
6/24/2025

3. BASIS OF RECOMMENDATION:

Revenues collected from CFD No. 3 ensure that those who directly benefit from new development contribute to the ongoing costs of maintaining essential services and infrastructure. As new developments are built, they create long-term needs for the upkeep and eventual rehabilitation of roads, utility systems, landscaped areas, and other public spaces. Requiring these developments to fund their own impacts helps protect the General Fund and prevents the financial burden from falling on existing taxpayers. Without a dedicated funding source, public improvements risk deterioration over time, which can lead to higher future repair costs and a decline in the quality of life for nearby residents. CFD No. 3 provides a structured, equitable tax that offers predictable revenue for long-term budgeting and maintenance planning.

4. FISCAL IMPACT / BUDGET AMENDMENT:

The approval and application of CFD No. 3 will generate revenues to support maintenance services and operations for new development projects. In the first year, the Balisha Ranch subdivision is expected to contribute $74,121.52, or $1,482.43 per lot, as outlined in the RMA. Annual adjustments will be tied to the Consumer Price Index (CPI) for All Urban Consumers. Revenue from future developments will vary based on the type of land use and the specific improvements and quantities the City will be responsible for maintaining. Future revenue will be collected and deposited into Fund 232, which is the designated fund exclusively for CFD No. 3.

There will be no impact to the General Fund. No budget amendment is required.

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

7. ENVIRONMENTAL DETERMINATION:

This action has been reviewed per the authority and criteria contained in the California Environmental Quality Act (CEQA), the State and local CEQA Guidelines, and the City's environmental regulations. The City, acting as the Lead Agency, determined that the ordinance is not subject to CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the State CEQA Guidelines, because it will not result in a direct or reasonably foreseeable indirect physical change to the environment as there is no possibility that the action would result in a significant environmental impact, and because it does not constitute a “project” as defined in Section 15378 of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3.

8. ALTERNATIVES:

A. Reject approval of the proposed resolutions. City staff does not recommend this option, as the resolutions are necessary for establishing CFD No. 3. Without the formation of this CFD, ongoing maintenance costs for infrastructure in the proposed development would need to be covered by other City funds, increasing the financial burden on the General Fund or other citywide resources.

Agenda Staff Report
6/24/2025

B. Reject approval of CFD No. 3 and continue to form assessment districts for new development. City staff does not recommend this alternative due to the limitations of assessment districts. They offer less flexibility, require annual reporting, and involve complex administrative processes that make them less efficient over the long term.

C. Provide direction to staff on how to proceed. The Council may wish to provide further direction or request additional changes to the resolutions before they are formally introduced.

This alternative would allow for additional refinement but could delay the adoption timeline and potentially exclude the Balisha Ranch subdivision from being included in CFD No. 3.

9. ATTACHMENTS:

1. Draft Resolution - Adopting Local Goals and Policies

2. Draft Resolution - Intention to Form Proposed CFD No. 3

3. Boundary Map

Resolution No. 2025-

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
RESOLUTION NO. 2025-
WHEREAS, the City Council of the City of Turlock (the “City”) has duly considered the advisability and necessity to establish Community Facilities Districts in the City from time to time under and pursuant to the terms and provisions of Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (commencing with section 53311) (the “Act”); and
WHEREAS, Sections 53312.7 and 53345.8 of the California Government Code require that the City consider and adopt local goals and policies concerning the use of the Act prior to the initiation of proceedings to establish a new Community Facilities District (“CFD”) under the Act; and
WHEREAS, the City Council has determined that it is in the best interests of the City that its practices for establishment and administration of CFDs be updated in conformance with the Act and described by the adoption of a local goals and policies document; and
WHEREAS, this action has been reviewed in accordance with the California Environmental Quality Act (CEQA), the State and local CEQA Guidelines, and the City’s environmental regulations, and the City, acting as the Lead Agency, has determined that the ordinance is not subject to CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the State CEQA Guidelines, as the action will not result in a direct or reasonably foreseeable indirect physical change in the environment, there is no possibility that the action would result in a significant environmental impact, and the action does not constitute a “project” as defined in Section 15378 of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Turlock as follows:

1. The City Council does hereby find, determine and resolve that all of the forgoing recitals are true and correct.

2. The City Council hereby adopts the “Statement of Local Goals and Policies Concerning Use of Mello-Roos Community Facilities Act of 1982” attached as “Exhibit A” hereto as the goals and policies of the City referred to in Section 53312.7 of the Act, which may be amended and revised from time to time by resolution of the City Council, in accordance with the Act. }
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IN THE MATTER OF ADOPTING LOCAL

GOALS AND POLICIES CONCERNING

DISTRICTS FORMED PURSUANT TO THE

MELLO-ROOS COMMUNITY FACILITIES
ACT OF 1982

Resolution No. 2025-

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 24th day of June, 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

ATTEST:
__________________________
Nichole Fiez, City Clerk,
City of Turlock, County of Stanislaus,
State of California

Resolution No. 2025-

EXHIBIT “A”

CITY OF TURLOCK

GOALS AND POLICIES CONCERNING
USE OF MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982
The City Council (the “City Council”) of the City of Turlock, California, (the “City”) hereby adopts the following goals and policies (the “Policies”). The Policies are intended to be general in nature as the specific details will depend on the nature of each financing. The Policies are applicable to special tax financings and are intended to comply with Section 53312.7(a) of the Government Code, which is a part of the Mello-Roos Community Facilities Act of 1982 (the “Act”). The Policies are subject to amendment by the City at any time.

General Policy Respecting Use of the Act
As a matter of general policy, the City will utilize the Act for purposes of (1) public services required to serve property within the District, (2) acquiring, constructing, and providing financing for all or a prescribed portion of the cost and expense of public capital improvements (“Facilities”) to be owned by the City or other public agencies or regulated public utility companies and which serve a public purpose for the City and property owners within the District and (3) funding all or a prescribed portion of the annual estimated costs and expense of maintaining and operating such facilities and providing related services as permitted by the Act.

Facilities and Service for Use of Act
Reserving the right to make exceptions when circumstances warrant, the City establishes the following priority for use of the Act:

1.Public services, including but not limited to municipal services and maintenance services, authorized by the Act, required to serve property within the District;

2.Facilities which provide a community-wide benefit to all owners of property within the City;

3.Facilities needed to serve a community plan or specific plan area that is currently deficient in off-site infrastructure needed to develop the area as planned, i.e. “backbone” infrastructure to support already approved community plan or specific plan areas;

4.Other facilities for which there is a clearly demonstrated public benefit but which benefit is likely to be greater to specific-sub-areas of the City rather than community- wide;

5.Other facilities permitted by the Act;

6.The cost and expense of maintaining and operating any of the foregoing facilities; and

7.The cost of other services permitted to be paid for from special taxes under the Act.

Required Credit Quality

Resolution No. 2025-

The City Council adopts the requirements of Section 53345.8 of the Act as sufficient minimum standards for the credit quality of any bonds issued pursuant to the Act.

Disclosure to Property Purchasers
The City Council finds that the statutory requirements of disclosure to property purchases contained in the Act, most notably, but not limited to, Sections 53328.3, 53328.5 (including the referenced sections of the California Streets and Highways Code), 53340.2 and 53341.5 adequately address this need, and no additional procedures need to be imposed by the City. The City Council reserves the right to require additional disclosure procedures in any particular case.

Requirements for Special Tax Formulas
The proposed amount and apportionment of the special tax for each community facilities district (“CFD”) shall comply with the following criteria:

1.The special tax formula shall be structured to produce sufficient annual special tax revenue to pay:
a. annual debt service on special tax bonds which have been issued, if any; b. amounts needed to replenish any reserve funds for such bonds and pay for delinquent special taxes up to the maximum special tax amount provided for therein;
c. reasonable annual administrative expenses of the City in the administration of the special taxes and the bonds, if any, of the CFD, including without limitation fees and expenses of trustees, fiscal agents, special tax consultants arbitrage rebate compliance consultants, arbitrage rebate payments, and any incidental expenses related thereto; and
d. the cost of any maintenance, services and “pay as you go” programs funded by the CFD special tax.

2.For CFDs intended to fund public facilities, the rate and method of apportionment may provide for an annual increase in the maximum special tax for residential properties not to exceed two percent (2%) annually and shall provide for prepayment and discharge of that portion of the special tax obligation on any residential properties pertaining to debt service on special tax bonds, if any, as distinguished from that portion of the special tax obligation on such residential properties pertaining to maintenance, services, or other pay-as-you-go programs.

3.The total projected annual special tax revenues, less estimated annual administrative expenses, maintenance, services, and pay-as-you-go program costs shall be at least equal to 110% of the projected annual gross debt service on outstanding special tax bonds, if any.

4.All property within the CFD not otherwise statutorily exempted or owned (or to be owned) by a public entity and to be benefitted shall bear its appropriate share of the

Resolution No. 2025-

special tax liability, as determined in the rate and method of apportionment of special taxes for the CFD.

Appraisal Standards
The Appraisal Standards for Land Secured Financings (the “Standards”) published by the California Debt and Investment Advisory Commission and dated May 1994 are adopted as the appraisal standards for the City with the following modifications:

1.The independent review appraiser is an option, and not a requirement.

2.The comparable sales method may be used whenever there is sufficient data available in the opinion of the appraiser

3.The appraiser should assume the presence of the facilities to be financed with the proposed special tax bonds.

4.The special tax lien need not be computed as the present value of the future tax payments if there is a pre-payment mechanism or other more appropriate measure.

5.Except where necessary to make a meaningful comparable sale comparison, the appraiser is not to discount the value of property for the amount of the special tax or assessment liens. This also means that the special tax should be ignored in any discounted cash flow analysis.

6.The Standards, in the definition of “Bulk Sale Value”, states the requirement that all parcels within a tract or development be included. Instead, it may be any defined portion of the property.

Terms and Conditions of Bonds
All terms and conditions of any CFD bonded indebtedness shall be approved by the City. The City may control, manage and invest, or cause to be controlled, managed and invested, all CFD proceeds.

All statements and offering materials related to the sale of bonds shall emphasize and state that no funds of the City, other than collections of the special tax and certain investment earning thereon or on proceeds of the bonds, is pledged to the security or repayment of the bonds. The sole source of pledged revenues to repay CFD bonds shall be special taxes, bond proceeds and reserve funds held under the bond documents, and the proceeds of foreclosure proceedings and additional security instruments provided at the time of bond issuance, unless otherwise specifically agreed to by the City in writing.

Use of Consultants
The City shall select all consultants necessary for the formation of the CFD and the issuance of bonds, including the underwriter(s), bond counsel, disclosure counsel, financial advisor(s), appraiser(s), market absorption study consultant and the special tax consultant, after reasonable consultation with the primary proponent for the CFD. While the City will consult with the

Resolution No. 2025-

proponent of a CFD as to the consulting and financing team to be selected for the CFD, prior consent of any such proponent or any landowner within a CFD shall not be required in the determination by the City of the consulting and financing team.

Exceptions to these Policies
The City may find limited instances that a waiver of any of the above stated policies is reasonable given identified City benefits to be derived from such waiver. Such waivers only will be granted by action of the City Council or other authorized governing body of the City.

Resolution No. 2025-

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
RESOLUTION NO. 2025-
WHEREAS, the City Council of the City of Turlock (the “City Council”) has received a written petition from the owner of certain real property within the City of Turlock (the “City”) requesting that the City Council initiate proceedings for the formation of a community facilities district pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the California Government Code, commonly known as the “Mello-Roos Community Facilities Act of 1982,” (the “Act”) for the purpose of financing (a) certain services which are necessary to meet increased demands placed upon the City as a result of the development of said real property (the “Services”), and agreeing to the annual levy of special taxes on said property sufficient to pay the costs of such services and costs incidental thereto; and
WHEREAS, Section 53313 of the Act provides that a community facilities district may be established to finance certain types of services, including but not limited to (a) maintenance and lighting of parks, parkways, streets, roads, and open space; (b) flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems; and (c) maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the City; and
WHEREAS, pursuant to Section 53320 of the California Government Code, the City Council is required upon receiving such a written petition to adopt a resolution of intention to establish a community facilities district; and WHEREAS, this action has been reviewed in accordance with the California Environmental Quality Act (CEQA), the State and local CEQA Guidelines, and the City’s environmental regulations, and the City, acting as the Lead Agency, has determined that the ordinance is not subject to CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the State CEQA Guidelines, as the action will not result in a direct or reasonably foreseeable indirect physical change in the environment, there is no possibility that the action would result in a significant environmental impact, and the action does not constitute a “project” as defined in Section 15378 of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3.
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IN THE MATTER OF ADOPTING A

RESOLUTION OF INTENTION WITH

RESPECT TO FORMATION OF PROPOSED

CITY OF TURLOCK COMMUNITY
FACILITIES DISTRICT NO. 3
(MAINTENANCE SERVICES)

Resolution No. 2025-

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Turlock as follows:

Section 1. Proposed District. A community facilities district is proposed to be established under the terms of Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the California Government Code, commonly known as the “Mello-Roos Community Facilities Act of 1982.” The name proposed for the community facilities district is “City of Turlock Community Facilities District No. 3 (Maintenance Services), County of Stanislaus, State of California.” Section 2. Description and Map of Boundaries. The boundaries of the territory proposed for inclusion in the proposed community facilities district are described and shown on the map entitled “Map of Proposed Boundaries of City of Turlock Community Facilities District No. 3 (Maintenance Services), County of Stanislaus, State of California,” which is on file with the City Clerk. Said map is approved and, pursuant to Section 3110 of the California Streets and Highways Code, the City Clerk shall, after complying with the other requirements of Section 3111 of said Code, record the original of said map in her office, and not later than 15 days prior to the date of the public hearing set forth in Section 7 hereof shall file a copy of said boundary map with the County Recorder of the County of Stanislaus.

Section 3. Types of Services; Incidental Expenses. It is proposed that the proposed community facilities district shall finance:
•Maintenance and lighting of parks, parkways, streets, roads, and open space;
•Flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems;
•Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the City; and/or
•Any other services authorized under the Act.

The proposed community facilities district shall also finance costs associated with the determination of the amount of and the levy and collection of special taxes which are levied to provide such services and costs otherwise incurred in order to carry out the authorized purposes of the community facilities district. Maintenance services funded by the City or other special districts shall not be eligible for CFD No. 3 funding.

Section 4. Special Taxes. Except where funds are otherwise available, special taxes sufficient to pay the costs of the Services provided for in Section 3 above and the annual administrative expenses of the City and the proposed community facilities district in determining, apportioning, levying and collecting such special taxes, shall be annually levied within the proposed community facilities district. Pursuant to Section 53340 of the California Government Code,

Resolution No. 2025-

the special taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes. However, under no circumstances shall the special tax levied against any parcel subject to the levy of the special tax pursuant to the rates and method of apportionment be increased as a consequence of delinquency or default by the owner of any other parcel or parcels within the community facilities district by more than ten percent (10%). The rate and method of apportionment of said special taxes shall be as set forth in Exhibit “A” attached hereto and by this reference made a part hereof.

Section 5. Exempt Properties. Pursuant to Section 53340 of the California Government Code, properties of entities of the state, federal, and local governments shall be exempt from the levy of special taxes of the proposed community facilities district.

Section 6. Necessity. The City Council finds that the Services described in Section 3 hereof are necessary to meet increased demands placed upon the City as a result of development occurring within the boundaries of the proposed community facilities district.

Section 7. Hearing on Formation. A public hearing on the formation of the proposed community facilities district shall be held at 6:00 p.m. on August 12, 2025, in the Council Chambers of the City Council, 156 South Broadway, Turlock, California.

Section 8. Notice. The City Clerk shall publish a notice of the time and place of said hearing as required by Section 53322 of the California Government Code and shall also give notice of the time and place of said hearing by first-class mail to each registered voter and to each landowner within the proposed community facilities district as prescribed by Section 53322.4 of said Code. Said notice shall be published at least seven (7) days and mailed at least fifteen (15) days before the date of the hearing and shall contain the information required by said Section 53322.

Section 9. Report. The officers of the City who are responsible for providing the Services to be financed by the proposed community facilities district, if it is established, are hereby directed, pursuant to the requirements of Section 53321.5 of the California Government Code to study the proposed community facilities district and, at or before the time of said hearing, file or cause to be filed a report with the City Council containing a brief description of the Services by type and an estimate of the cost of providing those Services and the incidental expenses to be incurred in connection therewith. All such reports shall be made a part of the record of the hearing to be held pursuant to Section 7 hereof.

Resolution No. 2025-

Section 10. Annexation of Territory. Other property within the boundaries of the City may be annexed into the Community Facilities District upon the condition that parcels within that territory may be annexed only with the unanimous approval of the owner or owners of each parcel at the time that parcel or those parcels are annexed.

Section 11. Description of Voting Procedures. The voting procedures to be followed in conducting the special election on (i) the measure with respect to the levy of special taxes on the land within the community facilities district to pay the costs of providing the Services to be provided by the community facilities district, and (ii) the measure with respect to the establishment of an appropriations limit for the community facilities district in the amount of $100,000, if the community facilities district is established and such special election (the “special election”) is held, shall be as follows:
(a) If at least twelve (12) persons have been registered to vote within the territory of the proposed community facilities district for each of the ninety (90) days preceding the close of the public hearing, the vote in the special election shall be by the registered voters of the proposed community facilities district with each voter having one vote. In that event, the special election shall be conducted by the City Clerk, and shall be held on a date selected by the City Council in conformance with the provisions of Section 53326 of the California Government Code and pursuant to the provisions of the California Elections Code governing elections of cities, insofar as they may be applicable, and pursuant to said Section 53326 the ballots for the special election shall be distributed to the qualified electors of the community facilities district by mail with return postage prepaid or by personal service, and the special election shall be conducted as a mail ballot election pursuant to Division 4 (commencing with Section 4000) of the California Elections Code.
(b) If less than twelve (12) persons have been registered to vote within the territory of the proposed community facilities district for any of the ninety (90) days preceding the close of the public hearing, and pursuant to Section 53326 of the California Government Code, the vote is therefore to be by the landowners of the proposed community facilities district, with each landowner of record at the close of the public hearing having one vote for each acre or portion of an acre of land that he or she owns within the proposed community facilities district, the special election shall be conducted by the City Clerk as follows:
(1) The special election shall be held on the earliest date, following the adoption by the City Council of the resolution of formation establishing the community facilities district pursuant to Section 53325.1 of said Code, and a resolution pursuant to Section 53326 of said Code submitting the measures with respect to (i) the levy of special taxes to pay the costs of providing the Services to be provided by the community facilities

Resolution No. 2025-

district, and (ii) establishing of an appropriations limit therefor to the qualified electors of the proposed community facilities district, upon which such elections can be held pursuant to said Section 53326 which may be selected by the City Council, or such earlier date as the owners of land within the proposed community facilities district and the City Clerk agree and concur is acceptable.
(2) Pursuant to said Section 53326, the special election may be held earlier than ninety (90) days following the close of the public hearing if the qualified electors of the community facilities district waive the time limits for conducting the election set forth in said Section 53326 by unanimous written consent and the City Clerk concurs in such earlier election date as shall be consented to by the qualified electors. (3) Pursuant to said Section 53326, ballots for the special election shall be distributed to the qualified electors by the City Clerk by mail with return postage prepaid, or by personal service.
(4) Pursuant to applicable sections of the California
Elections Code governing the conduct of mail ballot elections of cities, and specifically Division 4 (commencing with Section 4000) of the California Elections Code with respect to elections conducted by mail, the City Clerk shall mail or deliver to each qualified elector an official ballot in a form specified by the City Council in the resolution calling the special election, and shall also mail or deliver to all such qualified electors a ballot pamphlet and instructions to voters, including a sample ballot identical in form to the official ballot but identified as a sample ballot, a statement pursuant to Section 9401 of said Code, an impartial analysis by the City Attorney pursuant to Section 9280 of said Code with respect to the ballot measures contained in the official ballot, arguments and rebuttals, if any, pursuant to Sections 9281 to 9287, inclusive, and 9295 of said Code, a return identification envelope with prepaid postage thereon addressed to the City Clerk for the return of voted official ballots, and a copy of the resolution of formation establishing the community facilities district, adopted by the City Council pursuant to Section 53325.1 of the California Government Code; provided, however, that such analysis and arguments may be waived with the unanimous consent of all the landowners.
(5) The official ballot to be mailed or delivered by the City Clerk to each landowner-voter shall have printed or typed thereon the name of the landowner-voter and the number of votes to be voted by the landowner-voter and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landowner-voter is other than a natural person, that he or she is an officer

Resolution No. 2025-

of or other person affiliated with the landowner-voter entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner-voter, that in voting such official ballot it was his or her intent, as well as the intent of the landowner-voter, to vote all votes to which the landowner-voter is entitled based on its land ownership on the measures set forth in the official ballot as marked thereon in the voting square opposite each such measure, and further certifying as to the acreage of the landowner-voter's land ownership within the community facilities district.
(6) The return identification envelope delivered by the City Clerk to each landowner-voter shall have printed or typed thereon the following: (i) the name of the landowner, (ii) the address of the landowner, (iii) a declaration under penalty of perjury stating that the voter is the landowner or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v) the date of signing and place of execution of said declaration, and (vi) a notice that the envelope contains an official ballot and is to be opened only by the City Clerk.
(7) The instructions to voter form to be mailed or delivered by the City Clerk to the landowner-voters shall inform them that the official ballots shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted by 5:00 p.m. on the date of the election. (8) Upon receipt of the return identification envelopes which are returned prior to the voting deadline on the date of the election, the City Clerk shall canvass the votes cast in the special election and shall file a statement with the City Council as to the results of such canvass and the election on each measure set forth in the official ballot.

The procedures set forth in this section for conducting the special election, if they are held, may be modified as the City Council may determine to be necessary or desirable by a resolution subsequently adopted by the City Council.

Resolution No. 2025-

82741.00027\32799878.3
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 24th day of June, 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

ATTEST:
__________________________
Nichole Fiez, City Clerk,
City of Turlock, County of Stanislaus,
State of California

Resolution No. 2025-

EXHIBIT “A”

RATE AND METHOD OF
Article I. APPORTIONMENT OF SPECIAL TAX
For the City of Turlock Community Facilities District No. 3 (Maintenance Services), County of Stanislaus, State of California The Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels within the City of Turlock Community Facilities District No. 3 (Maintenance Services), (“CFD No. 3”), other than Assessor’s Parcels classified as Exempt Property as defined herein and collected each Fiscal Year commencing in Fiscal Year 2025-26, in an amount determined by the CFD Administrator through the application of the procedures described below. All the real property within CFD No. 3, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent, and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Acre” or “Acreage” means the land area in acres of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area in acres shown on the applicable final map, parcel map, condominium plan, or other map or plan recorded with the County. The square footage of an Assessor’s Parcel is equal to the Acreage of such parcel multiplied by 43,560. “Act” means the Mello-Roos Communities Facilities Act of 1982 as amended, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. “Administrative Expenses” means the following actual or reasonably estimated expenses related to the administration of CFD No. 3: the costs of determining the amount of the levy of the Special Tax, the collection of Special Taxes, including the expenses of collecting delinquencies and pursuing foreclosures, the payment of a proportional share of salaries and benefits of any City employee and City overhead whose duties are directly related to the administration of CFD No. 3, fees and expenses for counsel, audits, costs associated with responding to public inquiries regarding CFD No. 3, and any and all other costs incurred in connection with the administration of CFD No. 3. “Annual Escalation Factor” means the annual percentage increase of the All Urban Consumers Consumer Price Index (“CPI”) or two percent (2%), whichever is greater. The annual CPI used shall be for the area of San Francisco-Oakland-Hayward, CA as determined by the Bureau of Labor Statistics for the twelve (12) months ending the preceding December 31, or such other replacement index as may be determined by the City.
“Assessor’s Parcel” means a lot or parcel shown in an Assessor’s Parcel Map with an assigned assessor’s parcel number.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by assessor’s parcel number.

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82741.00027\32799878.3
“Base Year” means Fiscal Year beginning July 1, 2025 and ending June 30, 2026. “Building Permit” means a permit issued for construction of a residential dwelling or non-residential structure. For purposes of this definition, “Building Permit” shall not include permits for construction or installation of retaining walls, grading, utility improvements, or other such improvements not intended for human occupancy.
“CFD Administrator” means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Tax for CFD No. 3. “CFD No. 3” means City of Turlock Community Facilities District No. 3 (Maintenance Services) established by the City Council under the Act.
“City” means the City of Turlock.
“City Council” means the Council of the City of Turlock, acting as the legislative body of CFD No. 3. “Commercial Property” means all Assessor’s Parcels of Developed Property for which a building permit(s) permitting the construction of one or more non-residential facilities has been issued by the City which are, or are expected by the City to be, primarily used for retail, professional/medical offices, or for any other uses that are consistent with commercial land use designations, as determined by the City. “County” means the County of Stanislaus.
“Developed Property” means an Assessor’s Parcel of Taxable Property for which a Building Permit was issued on or before June 1 preceding the Fiscal Year for which the Special Tax is being levied. “Exempt Property” means all Assessor’s Parcels within CFD No. 3 that are exempt from the Special Tax pursuant to the Act or Section F herein.
“Final Mapped Property” means an Assessor’s Parcel of Taxable Property, exclusive of Developed Property, that is located within a recorded final map, parcel map, or condominium plan that creates individual lots for which Building Permits may be issued without further subdivision, as of January 1 of the Fiscal Year preceding the Fiscal Year for which the Special Taxes are being levied. “Fiscal Year” means the period commencing on July 1 of any year and ending the following June 30. “Industrial Property” means all Assessor’s Parcels of Developed Property for which a building permit(s) permitting the construction of one or more non-residential facilities has been issued by the City which are, or are expected by the City to be, primarily used for manufacturing, production, research and development, storage and/or processing of goods, or for any other uses that are consistent with industrial land use designations as determined by the City.
“Land Use Type” means any of the land use types listed in Table 1 below. “Maximum Special Tax” means the maximum Special Tax determined in accordance with Section C, which may be levied in any Fiscal Year on an Assessor’s Parcel of Taxable Property. “Multi-Family Residential Property” means all Assessor’s Parcels of Residential Property for which a Building Permit has been issued for the purpose of constructing a building or buildings comprised of

Resolution No. 2025-

82741.00027\32799878.3
attached Residential Units available for rental by the general public, not for sale to an end user, and under common management.
“Maintenance Services” means those authorized services that may be funded by CFD No. 3 pursuant to the Act, as amended including but not limited to maintenance and lighting of local parks, parkways, trailways, streets, roads, storm drainage systems, and open space, including without limitation public easements and rights-of-way. Maintenance Services funded by the City or other special districts shall not be eligible for CFD No. 3 funding.
“Non-Residential Property” means any Assessor’s Parcel classified as Developed Property, which is not classified as any, Residential Property, Public Property and Property Owner Association Property. “Property Owner Association Property” means for each Fiscal Year any property within the boundaries of CFD No. 3 that was owned by or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to a property owner association, including any master or sub-association, as of June 1. “Proportionately” means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels within each Land Use Class. “Public Property” means any property that is owned by, dedicated or irrevocably dedicated to a city, the federal government, the State of California, the County, or any other public agency (each, a “Public Entity”); provided, however, that any such property is leased by such a Public Entity to a private entity and is thereby subject to taxation pursuant to Section 53340.1 of the Act, such leasehold estate shall be classified and taxed according to the use thereof.
“Residential Lot” means an individual Assessor’s Parcel located within Final Mapped Property that is intended for the development of one or more Residential Units. “Residential Property” means all Assessor’s Parcels of Developed Property within CFD No. 3 for which a Building Permit has been issued for purposes of constructing one or more Residential Unit(s). “Residential Unit” means any residence in which a person or persons may live, which is not considered to be used for non-residential purposes.
“Single Family Residential Property” means all Assessor’s Parcels of Residential Property not classified as Multi-Family Residential Property.
“Special Tax” means the special tax authorized to be levied within CFD No. 3 pursuant to the Act, to fund the Special Tax Requirement.
“Special Tax Requirement” means the amount, as determined by the CFD Administrator, for any Fiscal Year to: (i) pay the costs of providing the Maintenance Services during such Fiscal Year, (ii) pay Administrative Expenses associated with the Special Tax, (iii) establish or replenish any operational reserve fund established for Maintenance Services, (iv) pay incidental expenses related to the Maintenance Services as authorized pursuant to the Act, (v) fund an amount equal to a reasonable estimate of delinquencies expected to occur in the Fiscal Year in which the Special Tax will be levied (“Estimated Special Tax Delinquency Amount”) and (vi) fund the shortfall, if any, in the Special Tax revenues collected in the preceding Fiscal Year necessary to fund the Special Tax Requirement for such

Resolution No. 2025-

82741.00027\32799878.3
Fiscal Year where such shortfall resulted from delinquencies in the payment of the Special Tax in such Fiscal Year that exceeded the Estimated Special Tax Delinquency Amount included in the Special Tax Requirement for such Fiscal Year.
“Taxable Property” means all Assessor’s Parcels that are not exempt from the Special Tax pursuant to the Act or Section H.
“Undeveloped Property” means an Assessor’s Parcel of Taxable Property which is not classified as Developed Property or Final Mapped Property.

B. CLASSIFICATION OF ASSESSOR’S PARCELS
Each Fiscal Year, beginning with Fiscal Year 2025-26, using the definitions above, each Assessor’s Parcel within CFD No. 3 shall be classified by the CFD Administrator as Taxable Property or Exempt Property. In addition, each such Fiscal Year, each Assessor’s Parcel of Taxable Property shall be further classified by the CFD Administrator as Developed Property, Final Mapped Property or Undeveloped Property.

Commencing with Fiscal Year 2025-26 and for each subsequent Fiscal Year, all Taxable Property shall be assigned a Land Use Type and subject to the levy of the Special Tax pursuant to Section C below.

C. SPECIAL TAX RATES

1. Developed Property
Each Fiscal Year commencing in Fiscal Year 2025-26, each Assessor’s Parcel of Developed Property shall be subject to the Special Tax, in accordance with the Method of Apportionment presented in Section D below.

The Maximum Special Tax rates for Developed Property for Fiscal Year 2025-26 are shown below in Table 1.

TABLE 1
Land Use Type Maximum
Special Tax
Single-Family
Residential Property
$1,482.43 per
Residential Unit
Multi-Family Residential
Property
$1,037.70 per
Residential Unit
Commercial Property $5,539.72 per Acre
Industrial Property $5,539.72 per Acre

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82741.00027\32799878.3
For each subsequent Fiscal Year commencing July 1, 2026, the Maximum Special Tax rates shall be increased from the Maximum Special Tax rate in effect for the prior Fiscal Year by the Annual Escalation Factor.

2. Undeveloped Property and Final Mapped Property
Each Fiscal Year commencing in Fiscal Year 2025-26, each Assessor’s Parcel classified as Undeveloped Property shall be subject to the Special Tax, in accordance with the Method of Apportionment presented in Section D below.

The Maximum Special Tax rate for Undeveloped Property and for Final Mapped Property shall be $1,482.43 per Residential Lot, or if the property does not contain Residential Lots $5,539.72 per Acre.

3. Exempt Property
No Special Tax shall be levied on Exempt Property as defined in Section F.

For each Fiscal Year, if the use or ownership of an Assessor’s Parcel or Exempt Property changes so that such Assessor’s Parcel is no longer classified as one of the uses set forth in Section F, therefore making such Assessor’s Parcel no longer eligible to be classified as Exempt Property, such Assessor’s Parcel shall be deemed to be Taxable Property and shall be taxed pursuant to the provisions of Section C.

D. METHOD OF APPORTIONMENT OF SPECIAL TAX
Commencing in Fiscal Year 2025-26 and for each subsequent Fiscal Year, the CFD Administrator shall levy the Special Tax on Taxable Property of CFD No. 3 using the method described below until the total amount of Special Tax levied equals the Special Tax Requirement:

1. First, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property within CFD No. 3 up to 100% of the Maximum Special Tax to satisfy the Special Tax Requirement.

2. Then, if additional revenues are needed, the Special Tax shall then be levied Proportionately on each Assessor’s Parcel of Final Mapped Property within CFD No. 3 up to 100% of the Maximum Special Tax to satisfy the Special Tax Requirement.

3. Finally, if additional revenues are needed, the Special Tax shall then be levied Proportionately on each Assessor’s Parcel of Undeveloped Property within CFD No. 3 up to 100% of the Maximum Special Tax to satisfy the Special Tax Requirement.

Notwithstanding any provision of this Section D to the contrary, under no circumstances will the Special Tax levied against any Assessor’s Parcel of Developed Property that is classified as Residential Property be increased by more than ten percent (10%) per Fiscal Year as a consequence of delinquency or default in the payment of the Special Tax by the owner of any other Assessor’s Parcel.

E. PREPAYMENT OF SPECIAL TAX

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82741.00027\32799878.3
The Special Tax shall be levied in perpetuity for the purpose of financing ongoing authorized services and therefore may not be prepaid.

F. EXEMPTIONS
The City Council shall classify as Exempt Property: (i) Public Property, (ii) Property Owner Association Property, (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, including but not limited to property designated for open space, trails, pathways, parks or park and recreation related facilities, (iv) property reasonably designated by the City or CFD Administrator as affordable housing subject to income and rent restrictions recorded in a regulatory agreement with the City or other public agency, and (v) property reasonably designated by the City or CFD Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors.

G. APPEALS
Any property owner claiming that the amounts or application of the Special Tax is not correct may file a written notice of appeal with the CFD Administrator not later than twelve months after having paid the first installment of the Special Tax. The CFD Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the CFD Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.

H. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that the Special Tax may be billed and collected at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 3.

I. DURATION OF TAX
The Special Tax shall be levied in perpetuity to fund the Special Tax Requirement unless such tax is no longer required as determined by the City Council.

PROPOSED BOUNDARIES OF
COMMUNITY FACILITIES DISTRICT NO. 3
(MAINTENANCE SERVICES)

COUNTY OF STANISLAUS

STATE OF CALIFORNIA
SHEET 1 OF 1
FILED IN THE OFFICE OF THE CITY CLERK THIS _____ DAY
OF _____, 20____.

I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSED

BOUNDARIES OF COMMUNITY FACILITIES DISTRICT
NO. 3 (MAINTENANCE SERVICES) OF THE CITY OF TURLOCK

COUNTY OF STANISLAUS, STATE OF CALIFORNIA,

WAS APPROVED BY THE CITY

COUNCIL OF THE CITY OF TURLOCK AT A REGULAR MEETING
THEREOF, HELD ON THE _____ DAY OF______, 20____, BY ITS RESOLUTION NO. 20__-__.
_____________________________________

CITY CLERK

CITY OF TURLOCK
FILED THIS ___________ DAY OF _____________, 20__, AT THE HOUR OF ______________ O'CLOCK ___.M. IN BOOK ______ OF MAPS OF

ASSESSMENT AND COMMUNITY FACILITIES DISTRICTS AT PAGE(S) ______, IN THE OFFICE OF THE COUNTY RECORDER, COUNTY
OF STANISLAUS, STATE OF CALIFORNIA.
____________________________________

DONNA LINDER

COUNTY CLERK-RECORDER
/
Legend
Proposed CFD Boundary
Map Reference Number1

BENTLEY DRIVE

BARON COURT

NAVY LANE

CASTLEVIEW DRIVE
ZANE W
AY
ZANE W
AY
W

YNDFAIR DRIVE
W

ARING ROAD
W

ARING ROAD

EAST TUOLUMNE ROAD EAST TUOLUMNE ROAD

EAST TUOLUMNE ROAD

CRYSTAL COURT

ZEPHYR COURT

CASTLEVIEW DRIVE

MAJESTIC COURT

BRISTOL PARK CIRCLE

BRISTOL PARK CIRCLE

WEDGEWOOD COURT
ELLESM

ERE COURT

ROTHBURY COURT
41 42
43 44
40 45
46 25
24 37
36 38
39 23
26 35
22 27
34 A
21 28
33 31
29 20
32 19
30 B
47 48
49 50
13 12
14 11
4 3
15 10
16 9
5 2
17 8
18 6
1 7

MAP REFERENCE
NUMBER

ASSESSOR'S

PARCEL NUMBER
1 073-054-001
2 073-054-002
3 073-054-003
4 073-054-004
5 073-054-005
6 073-054-006
7 073-054-007
8 073-054-008
9 073-054-009
10 073-054-010
11 073-054-011
12 073-054-012

MAP REFERENCE
NUMBER

ASSESSOR'S

PARCEL NUMBER
13 073-054-013
14 073-054-014
15 073-054-015
16 073-054-016
17 073-054-017
18 073-054-018
19 073-055-001
20 073-055-002
21 073-055-003
22 073-055-004
23 073-055-005
24 073-055-006

MAP REFERENCE
NUMBER

ASSESSOR'S

PARCEL NUMBER
25 073-055-007
26 073-055-008
27 073-055-009
28 073-055-010
29 073-055-011
30 073-055-012
31 073-055-015
32 073-055-016
33 073-055-017
34 073-055-018
35 073-055-019
36 073-055-020

MAP REFERENCE
NUMBER

ASSESSOR'S

PARCEL NUMBER
37 073-055-021
38 073-055-022
39 073-055-023
40 073-055-024
41 073-055-025
42 073-055-026
43 073-055-027
44 073-055-028
45 073-055-029
46 073-055-030
47 073-054-019
48 073-054-020

MAP REFERENCE
NUMBER

ASSESSOR'S

PARCEL NUMBER
49 073-054-021
50 073-054-022
A 073-055-014
B 073-055-013

City Council Staff Report
June 24, 2025

From: Isaac Moreno, Finance Director
Prepared by: Isaac Moreno, Finance Director
Agendized by: Susan E. Borrego, Interim City Manager

1. ACTION RECOMMENDED:

Resolution: Adopting the City of Turlock Fiscal Year 2025-2026 General and Non-General Fund Budgets

2. DISCUSSION OF ISSUE:

To develop the Fiscal Year 2025-2026 budget, staff presented to Council during two separate meetings.

The first presentation was held on May 27, 2025, and focused on the General Fund. During this meeting, multiple topics were discussed, including a 5-year forecast of revenues and expenditure, reserves, and sales tax declines for the General Fund and Measure A.

General Fund Highlights:
• Although the General Fund revenues reflected little to no growth due to sales tax decline statewide, staff were still able to propose a balanced budget. • There are no layoffs, position cuts, or position freezing proposed. • Cuts in all departments are proposed, but there is no impact on city-provided services. • Reserves as of June 30, 2024, are projected at $31.9 million or 48.6% of the proposed Fiscal Year 2025-2026 budget.

The second presentation was held on June 10, 2025, and focused on Non-General Funds such as Sewer, Water, and the Roads Program.

Non-General Fund Highlights:
• The Roads Program is expected to spend $41.6 million in design, construction and construction management next fiscal year with $17.4 million in construction being funded by bond proceeds
• With the Sewer Fund rate increase, the projected revenues are now allowing for augmentations to be approved for increases in staffing, equipment, and capital outlay

The budget document is a fluid and living document that is modified, based on the Council’s direction, at each of the aforementioned meetings, until the formal adoption date. Since our last budget meeting, the following changes have transpired:

Agenda Staff Report
6/24/2025

• Updated property and vehicle insurance across multiple funds based on actuals provided by Winton Ireland
• Updated SRO’s revenue from $150k each to $180k each, as projections were low based on increase in costs, mainly due to COLA’s
• Updated Fund 119 “ARPA” account 119-10-188.51015_001 “Network Firewall/Cyber Solutions” to include all funds not previously spent ($33,402), as IT projects spending entire amount obligated next Fiscal Year
• Added $128k to Fund 420 “Water” account 420-52-551.51270 “Construction Project” for Quincy/Taylor-West Yost
• Updated projected cost for ADA Transition Plan, based on an updated available balance, as the budget presented on 6/10/25 of $120k would not be sufficient based on proposal(s) received.
• Updated Transfers to Fund 215 “Streets – Grant Federal Projects” from Fund 218 “Streets – Gas Tax”

All other funds reflect no additional impacts and the total expenditures of all funds are proposed at $301,217,153 for the Fiscal Year 2025-2026.

3. BASIS OF RECOMMENDATION:

Pursuant to the Turlock Municipal Code, the budget shall be prepared and submitted to the Council prior to the beginning of the new fiscal year.

4. FISCAL IMPACT / BUDGET AMENDMENT:

Establish spending authority for the City of Turlock. See attached budget documents for the funds and line item details.

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

7. ENVIRONMENTAL DETERMINATION:

This action is not subject to the provisions of the California Environmental Quality Act (CEQA) in accordance with Section 15378(b)(5) of the CEQA guidelines. This action consists of “organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment” and therefore is not considered a project.

8. ALTERNATIVES:

1. Do not adopt the budget as presented and provide direction to staff as to the modifications desired. This alternative is not advised as action is required to set spending authority prior to the start of the fiscal year on July 1st.

Agenda Staff Report
6/24/2025

9. ATTACHMENTS:

1. Draft Fiscal Year 2025-2026 Budget Resolution

2. Fiscal Year 2025-2026 Budget Workbook

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
IN THE MATTER OF ADOPTING THE CITY OF } RESOLUTION NO. 2025-XXX TURLOCK FISCAL YEAR 2025-2026 GENERAL }
FUND AND NON-GENERAL FUNDS BUDGET }
}
WHEREAS, annually the City Council adopts a budget for the General Fund and Non-General Funds to cover the projected revenues and expenses for the fiscal year; and
WHEREAS, the City Manager has submitted the following designated spending plan for consideration of adoption by the City Council, and said plans have been prepared by the operating departments and provides for the most efficient use of the financial resources available; and
WHEREAS, the City Council has reviewed the submitted plans and desires to adopt the Fiscal Year 2025-2026 budgets for the General Fund and Non-General Funds as attached; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Turlock does hereby adopt a budget for the City of Turlock General Fund and Non-General Funds as submitted for Fiscal Year 2025-2026.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Turlock this 24th day of June, 2025, by the following vote:

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

ATTEST:
___________________________
Nichole Fiez, City Clerk,
City of Turlock, County of Stanislaus,
State of California

Mayor:

Amy Bublak
Councilmembers:

District 1 - Kevin Bixel
District 2 - Rebecka Monez, Vice Mayor
District 3 - Cassandra Abram
District 4 - Erika Phillips
Interim City Manager
Susan Borrego
Finance Director
Isaac Moreno
June 24, 2025
FISCAL YEAR 2025-2026

ADOPTED BUDGET

Description Department
Page
Numbers
Summary of Fund Balances 1-5
Summary of General Fund 6-8
Summary of General Fund Augmentations Approved 9-10
Summary of Non General Fund Augmentations Approved 11-13 Organizational Charts
Citywide 14
City Manager 15
Finance 16
Human Relations 17
Police 18-20
Fire 21
Information Technology 22
Development Services 23-24
Municipal Services 25-29
Division 000 - Non Departmental (Revenue) Administration 30-31 Division 100 - City Council Administration 32-34
Division 102 - City Manager Administration 35-37
Division 103 - Economic Development/Communications Administration 38-41 Division 104 - City Clerk Administration 42-44
Division 106 - Finance Administration 45-48
Division 108 - City Attorney Administration 49-51
Division 109 - Human Relations Administration 52-55
Division 112 - General Government Administration 56-59
Division 189 - COVID 19 (Corona Virus) Administration 60-61 Division 192 - Homeless Response Administration 62-63
Narrative (Division 200, 205, 210 and 215) Police 64-67 Division 200 - Police Services - Special Operations Police 68-71 Division 205 - Police Services - Support Operations Police 72-73 Division 210 - Police Services - Field Operations Police 74-76 Division 215 - Animal Control Services Police 77-79
Division 300 - Fire Division Fire 80-85
Division 400 - Planning Development Services 86-89
Division 405 - Building Development Services 90-93
Division 410 - Engineering Municipal Services 94-98
Division 500 - Public Facilities Municipal Services 99-102 Division 600 - Park Maintenance Municipal Services 103-106 General Fund (Fund 110)

CITY OF TURLOCK
FISCAL YEAR 2025-2026 BUDGET ADOPTION
JUNE 24, 2025

TABLE OF CONTENTS

Description Department
Page
Numbers

CITY OF TURLOCK
FISCAL YEAR 2025-2026 BUDGET ADOPTION
JUNE 24, 2025

TABLE OF CONTENTS
Narrative (Division 620, 622, 624, 626 and 630) Municipal Services 107 Division 620 - Parks, Recreation & Public Facilities Admin. Municipal Services 108-110 Division 622 - Recreation - Programs & Events Municipal Services 111-113 Division 624 - Recreation - Sports Municipal Services 114-115 Division 626 - Recreation - Aquatics Municipal Services 116-118 Division 630 - Recreation - Prevention/Youth Municipal Services 119-121 Fund 111 - General Fund Reserve 122-123
Fund 112 - GF Reserve for Capital Purchases 124-125
Fund 113 - Parks, Arts & Recreation Commission 126-127
Fund 115 - Measure A - Roads 128-130
Fund 116 - Special Public Safety 131-133
Fund 117 - Cannabis 134-136
Fund 118 - Measure A 137-147
Fund 120 - Tourism 148-150
Narrative (Fund 240, 241, 242, and 506) 151
Fund 240 - Small Equipment Replacement 152-159
Fund 241 - Asset Replacement 160-162
Fund 242 - Computer Replacement 163-174
Fund 506 - Vehicle/Equipment Replacement 175-182
Fund 501 - Information Technology 183-187
Fund 505 - Fleet Services Municipal Services 188-193
Self Insurance Funds
Narrative (Fund 510, 511, and 512) 194
Fund 510 - Worker's Compensation 195
Fund 511 - Healthcare 196
Fund 512 - Casualty & Unemployment 197-198
General Fund (Fund 110) (cont.)
General Fund (Other)
Equipment Replacement Funds
Internal Service Funds

Description Department
Page
Numbers

CITY OF TURLOCK
FISCAL YEAR 2025-2026 BUDGET ADOPTION
JUNE 24, 2025

TABLE OF CONTENTS
Fund 119 - American Rescue Plan Act (ARPA) Administration 199-202 Fund 201 - Asset Forfeiture Police 203-204
Fund 202 - Bicycle Fund Police 205
Fund 203 - Animal Fee Forfeiture Police 206
Fund 204 - Solid Waste Education and Management Municipal Services 207-209 Fund 205 - Sports Facilities Municipal Services 210-215 Fund 206 - Traffic Safety Police 216
Fund 215 - Streets - Grant Funded Projects Municipal Services 217-219 Fund 216 - Streets - Local Transportation Municipal Services 220-223 Fund 217 - Streets - Gas Tax Municipal Services 224-228 Fund 218 - Measure L Municipal Services 229-232
Fund 219 - SB 1 Road Maintenance & Rehabilitation Municipal Services 233-235 Fund 225 - Transportation Tax Municipal Services 236-237 Fund 226 - Traffic Tax Municipal Services 238-239
Fund 227 - Public Safety Tax Municipal Services 240-241 Fund 228 - Park Development Municipal Services 242-245
Fund 229 - Air Quality Improvement Fee Municipal Services 246-247 Fund 230 - Northwest Triangle Specific Plan Area Fees Municipal Services 248-250 Fund 231 - Northeast Turlock CFD #2 Administration 251-252 Fund 232 - CFD #3 - Maintenance Municipal Services 253-254 Fund 245 - Development Benefit Assessment Municipal Services 255-256 Fund 246 - Landscape Assessment Municipal Services 257-265 Fund 247 - Downtown Assessment Municipal Services 266-267 Narrative (Fund 255, 256, 257, 258, 259, and 260) Housing 268-269 Fund 255 - CDBG Housing 270-272
Fund 256 - Stanislaus Housing Consortium Housing 273-274 Fund 257 - HOME Funds Housing 275-276
Fund 258 - Housing Stimulus Funds Housing 277
Fund 259 - HOME ARP Housing 278-279
Fund 260 - PLHA-Permanent Local Housing Allocation Housing 280 Fund 265 - Fire Department Grants Fire 281
Fund 266 - Police Grants Police 282-291
Fund 267 - AB3229 SLESF (COPS) Grants Police 292
Fund 269 - Parks & Public Facilities Grants Municipal Services 293-297 Fund 270 - Recreation Grants Municipal Services 298-307 Fund 271 - Development Services Grants Development Services 308-311 Fund 423 - PCE Downtown (Prop 1 Grant) Municipal Services 312-313 Fund 625 - Successor Agency - LMI Housing 314-315
Special Revenue

Description Department
Page
Numbers

CITY OF TURLOCK
FISCAL YEAR 2025-2026 BUDGET ADOPTION
JUNE 24, 2025

TABLE OF CONTENTS
Fund 301 - Capital Improvement Municipal Services 316-318 Fund 302 - Street Lighting Municipal Services 319-320
Fund 305 - Capital Facilities Fees Municipal Services 321-325 Fund 306 - North Turlock Master Plan Fees Municipal Services 326-328 Fund 307 - Northeast Turlock Master Plan Municipal Services 329-332 Fund 308 - Turlock Regional Industrial Park Municipal Services 333-335 Fund 309 - East Tuolumne Master Plan Municipal Services 336-338 Fund 401 - Airport Fund Municipal Services 339-340
Fund 602 - Downtown Improvement Project Municipal Services 341-342 Fund 410 - Water Quality Control Municipal Services-WQC 343-355 Fund 411 - Storm Drainage Construction Municipal Services-WQC 356-357 Fund 412 - Sewer Construction Municipal Services-WQC 358-359 Fund 413 - Water Quality Control Capital Expansion Reserve Municipal Services-WQC 360-362 Fund 414 - Sewer Line/Trunk Construction Municipal Services-WQC 363-364 Fund 416 - Recycled Water Sales Municipal Services-WQC 365-367 Fund 420 - Water Enterprise Municipal Services-Water 368-375 Fund 421 - Water Line Construction Municipal Services-Water 376-377 Fund 422 - Well Remediation Municipal Services-Water 378-379 Fund 426 - Transit Municipal Services-Transit 380-395
Fund 450 - SRWA - Operations Municipal Services-SRWA 396-399 Fund 621 - Successor Agency - Non-LMI Administration 400-401 Fund 705 - Northwest Triangle Mello-Roos Assmt (CFD #1) Administration 402-403 Fund 706 - PBID #2 Administration 404-405
Full Time Personnel Summary 406-414
Glossary of Budget Terms 415-425
Enterprise Funds
Trust and Agency Funds
Appendices
Capital Project Funds

Fund Name Description Balance
General Fund 110 00 000 General 22,580,803 $
General Fund 110 00 000 Compensated Absences 724,625 $
General Fund Reserve-Assigned 111 10 114 General 6,500,000 $ General Fund Reserve-Capital Purchases 112 10 116 General 2,200,000 $ Arts Commission 113 00 000 General 53 $
Measure A - Roads 115 10 115 General 12,563,336 $
Special Public Safety 116 20 225 Police 1,325,765 $
Special Public Safety 116 20 230 Outside Agencies 117,359 $ Special Public Safety 116 30 305 Fire 647,631 $
Cannabis 117 10 190 General 62,424 $
Cannabis - Diversion/Education 117 10 190 161 General 200,243 $ Measure A 118 10 115 General 7,037,773 $
ARPA 119 10 188 General 6,189,754 $
Tourism 120 10 122 General 1,228,940 $
Tourism-Public Arts Projects 120 10 122 General 10,975 $ Tourism-Chamber Reimb Agreement 120 10 122 160 General 8,100 $ Non-Federal Asset Forfeiture 201 20 240 General 78,236 $ Federal Asset Forfeiture 201 20 241 General 33,390 $
Bicycle Safety 202 20 245 General 54,966 $
Animal Fee Forfeiture 203 20 250 General 33,777 $
AB939 Integrated Waste Management 204 50 505 General 1,363,012 $ Traffic Safety Police 206 40 441 Traffic Safety Police 118,094 $ Streets: Grant Funded Projects 215 40 420 General 2,433,048 $ Streets-Local Transportation 216 40 424 Trench Restoration 224,850 $ Streets-Local Transportation 216 40 421/435 Streets & Roads (LTF) 717,393 $ Street Maintenance-Gas Tax 217 50 510 General 704,044 $ Street Maintenance-Gas Tax 217 50 510 Compensated Absences 9,285 $ Measure L 218 40 461 Local Street 11,030,671 $
Measure L 218 40 462 Traffic Management 4,931,250 $
Measure L 218 40 463 Bike/Pedestrian 2,330,618 $
Measure L 218 40 464 Transit 518,065 $
SB1 Road Maint & Rehab Account 219 40 428 General 2,285,257 $ Transportation Tax 225 40 425 General 29,183 $
Traffic Tax 226 40 427 General 15,324 $
Public Safety Tax 227 40 135 General 63,270 $
Park Development Tax 228 60 606 Neighborhood Parks 2,932,153 $ Park Development Tax 228 60 608 Community Parks 1,787,288 $ Park Development Tax 228 60 610 Regional Sports Complex 252,258 $ Air Quality Improvement Fee 229 40 429 General 206,274 $ Northwest Triangle Specific Plan Area Fee 230 40 456 Sewer 24,141 $ Northwest Triangle Specific Plan Area Fee 230 40 458 Water 309,540 $ Northwest Triangle Specific Plan Area Fee 230 40 460 Admin 5,256 $ Northeast Turlock CFD #2 231 10 171 General 75,551 $
Small Equipment Replacement 240 00 000 200 General Administration 71,075 $ Small Equipment Replacement 240 00 000 201 BCH Repair/Improvement 236,322 $ Small Equipment Replacement 240 00 000 202 Communication Equipment 30,178 $ Small Equipment Replacement 240 00 000 203 Cable Franchise Peg Fee 884,704 $ Small Equipment Replacement 240 00 000 211 Records Mgmt. Fee-Planning 117,096 $ Small Equipment Replacement 240 00 000 213 Police Equipment 605,332 $ CITY OF TURLOCK FISCAL YEAR 2025-2026 BUDGET
Cash Fund Balances Summary at FYE 6/30/24*
Fund/Dept/Div/Program
1

Fund Name Description Balance
CITY OF TURLOCK FISCAL YEAR 2025-2026 BUDGET
Cash Fund Balances Summary at FYE 6/30/24*
Fund/Dept/Div/Program
Small Equipment Replacement 240 00 000 221 Parks, Rec & Public Facilities 160 $ Small Equipment Replacement 240 00 000 226 CNG Capital 44,400 $ Small Equipment Replacement 240 00 000 227 Records Mgmt. Fee-Building 522,894 $ Small Equipment Replacement 240 00 000 228 Records Mgmt. Fee-Engineering 341,459 $ Small Equipment Replacement 240 00 000 231 Streets 110,000 $ Small Equipment Replacement 240 00 000 306 Fire Equipment Replacement 648,160 $ Small Equipment Replacement 240 00 000 308 Records Mgmt. Fee-Fire 28,631 $ Small Equipment Replacement 240 00 000 312 Strike Teams 139,318 $ Small Equipment Replacement 240 00 000 325 Radio/CAD/RMS 358,531 $ Asset Replacement 241 00 000 211 Planning 221,776 $
Asset Replacement 241 00 000 211
Planning-Gen Plan Implem & Growth 750,000 $
Asset Replacement 241 00 000 227 Building & Safety 494,121 $ Asset Replacement 241 00 000 227
Building & Safety-Permitting Software 500,000 $
Asset Replacement 241 00 000 228 Engineering 237,386 $
Computer Replacement 242 00 000 204 Network 41,582 $
Computer Replacement 242 00 000 205 City Council 2,450 $ Computer Replacement 242 00 000 206 City Manager 7,164 $ Computer Replacement 242 00 000 207 City Clerk 3,716 $
Computer Replacement 242 00 000 208 Finance 13,347 $
Computer Replacement 242 00 000 209 Human Resources 14,594 $ Computer Replacement 242 00 000 211 Planning 8,968 $
Computer Replacement 242 00 000 213 Police 74,130 $
Computer Replacement 242 00 000 214 Public Safety Network 97,270 $ Computer Replacement 242 00 000 215 MDC's - Police 576,810 $ Computer Replacement 242 00 000 215 MDC's - Fire 61,615 $ Computer Replacement 242 00 000 216 Animal Services 4,510 $ Computer Replacement 242 00 000 217 Neighborhood Services 6,993 $ Computer Replacement 242 00 000 219 Information Technology 21,455 $ Computer Replacement 242 00 000 221 Parks, Rec & Public Facilities 14,232 $ Computer Replacement 242 00 000 222 WQC 41,093 $
Computer Replacement 242 00 000 223 Water Enterprise 10,293 $ Computer Replacement 242 00 000 224 Collection & Billing 9,959 $ Computer Replacement 242 00 000 225 Fleet Maintenance 10,953 $ Computer Replacement 242 00 000 227 Building & Safety 13,567 $ Computer Replacement 242 00 000 228 Engineering 27,502 $ Computer Replacement 242 00 000 230 Housing 9,360 $
Computer Replacement 242 00 000 231 Streets 5,630 $
Computer Replacement 242 00 000 304 Fire 21,339 $
Development Benefit Assessment 245 40 431 General 698,468 $ Landscape Assessment 246 00 000 General 22,058,013 $
Landscape Assessment 246 00 000 Compensated Absences 12,058 $ Downtown Assessment 247 10 172 General 16,446 $
Housing Program Services - CDBG 255 00 000 General 52,936 $ Housing Program Services - CDBG 255 00 000 Compensated Absences 1,000 $ Stanislaus Housing Consortia 256 00 000 General 486,953 $ HOME Program (State) 257 41 487 HOME Program (State) 2,816,124 $ HOME Program (State) 257 41 488 Cal HOME Program 1,745,198 $ HOME Program (State) 257 41 491
HEAP (Homeless Emerg Aid Prog) 91,053 $
Housing Stimulus Funds 258 41 495 Rental Rehab Program 39,037 $ 2

Fund Name Description Balance
CITY OF TURLOCK FISCAL YEAR 2025-2026 BUDGET
Cash Fund Balances Summary at FYE 6/30/24*
Fund/Dept/Div/Program
Housing Stimulus Funds 258 41 497 CBDG-R 2,014 $
Housing Stimulus Funds 258 41 498 CARES Act (COVID-19) 3,719 $ HOME-ARP-Housing-HOME-ARP 259 41 498 300 HOME-ARP (111,147) $ Fire Department Grants 265 30 310 302 CAL Firefighters J.A.C. (24,587) $ Fire Department Grants 265 30 310 303 Fire Training Event 253 $ Police Services Grants 266 20 255 346 K-9 1,083 $
Police Services Grants 266 20 255 347
Volunteers in Police (VIP) Donations 5,999 $
Police Services Grants 266 20 255 348 Animal Services Donations 81,359 $ Police Services Grants 266 20 255 349 Animal Services Building 8,097 $ Police Services Grants 266 20 255 351 Police Donations 25,572 $ Police Services Grants 266 20 255 352 OTS Step Grant (1,395) $ Police Services Grants 266 20 255 354 ABC Shoulder Tap and RAT (357) $ Police Services Grants 266 20 255 356 Police Explorer Program 12,436 $ Police Services Grants 266 20 255 362
Realignment Funds(Rec'd FY 16-17) 27,682 $
Police Services Grants 266 20 255 364 Wellness Grant 56,497 $ Police Services Grants 266 20 255 365
Police-National Opioids Settlement 199,213 $
Police Services Grants 266 20 255 363 Course Hosting 4,431 $ COPS AB3229 267 20 270 General 389,970 $
Parks & Public Facilities Grants 269 60 614 369 Prop 68 Per Capita Grant (66,344) $ Parks & Public Facilities Grants 269 60 614 380 General Parks 150 $ Parks & Public Facilities Grants 269 60 614 383 Prop 68 Montana Park 14,883 $ Parks & Public Facilities Grants 269 60 614 414 1,000 Flags 6,261 $ Recreation Grants & Donations 270 61 635 391 Youth Prevention Programs 136,731 $ Recreation Grants & Donations 270 61 635 399 Recreation General Donations 34,259 $ Recreation Grants & Donations 270 61 635 404 TAC 6,478 $ Recreation Grants & Donations 270 61 635 411 Art Class Scholarships 2,953 $ Recreation Grants & Donations 270 61 635 415 Active Miliary Banner 10,331 $ Recreation Grants & Donations 270 61 635 419 Recreation Equipment 25,785 $ Development Services Grants 271 40 400 450 General (84,771) $ Development Services Grants 271 40 400 451 General 102,422 $ Capital Improvement 301 50 520 General 4,878,230 $
Capital Improvement 301 50 521 Disablilty Access Claim Fee 18,134 $ Capital Improvement 301 50 522 CASp Cert & Training Fund 154,858 $ Capital Improvement 301 50 523 ADA Improvements 336,974 $ Street Light Installation 302 40 433 General 155,953 $
Capital Facilities Fees 305 40 440 Roadways/Transportation 8,060,832 $ Capital Facilities Fees 305 40 441 Police (176,720) $
Capital Facilities Fees 305 40 442 Admin Projects 5,423,749 $ Capital Facilities Fees 305 40 443 Fire 1,947,619 $
Capital Facilities Fees 305 40 444 Contingency Reserve 229,926 $ Capital Facilities Fees 305 40 460 Admin 1,730,290 $
North Turlock Master Plan 306 40 455 Transportation 941,833 $ North Turlock Master Plan 306 40 456 Sewer 892,542 $
North Turlock Master Plan 306 40 457 Storm 478,529 $
North Turlock Master Plan 306 40 460 Admin (5,047) $
Northeast Turlock Master Plan 307 40 455 Transportation 1,736,761 $ Northeast Turlock Master Plan 307 40 456 Sewer 200,626 $ Northeast Turlock Master Plan 307 40 457 Storm 1,351,929 $ Northeast Turlock Master Plan 307 40 458 Water 571,616 $ 3

Fund Name Description Balance
CITY OF TURLOCK FISCAL YEAR 2025-2026 BUDGET
Cash Fund Balances Summary at FYE 6/30/24*
Fund/Dept/Div/Program
Northeast Turlock Master Plan 307 40 460 Admin 52,752 $ Turlock Regional Industrial Park 308 40 456 Sewer 604,786 $ Turlock Regional Industrial Park 308 40 458 Water 851,011 $ Turlock Regional Industrial Park 308 40 460 Admin (224,810) $ Turlock Regional Industrial Park 308 40 465 In-Lieu Agreements 1,309,074 $ East Tuolumne Master Plan 309 40 460 Admin 8,917 $
Airport 401 10 125 General 105,463 $
Water Quality Control 410 51 ALL Operating & Capital 13,932,779 $ Storm Drainage Construction 411 51 536 General 5,809,471 $ Sewer Construction 412 51 536 General 598,164 $
WQC Capital Expansion Reserve 413 51 ALL General, Headworks, RWQCF 7,145,278 $ Sewerline/Trunk Construction 414 51 536 General 2,720,300 $ Recycled Water Sales 416 51 540
North Valley Regional Recycled Water 3,974,265 $
Water Enterprise 420 52 ALL Operating & Capital 14,372,410 $ Waterline Construction 421 52 552 General 1,216,622 $
Well Remediation 422 52 554 General 17,232,567 $
Transit - Roger K Fall Transit Center 426 40 415 238 General 611,786 $ Transit - Roger K Fall Transit Center 426 40 415 238 Compensated Absences 23,959 $ Transit - Deniar Amtrak Station 426 40 415 239 General 2,563 $ Transit - ADA Paratransit (formerly F425) 426 40 415 240 General 170,775 $ Transit - ADA Paratransit (formerly F425) 426 40 415 240 Compensated Absences 8,596 $ Transit - Fixed Route 426 40 415 241 General 2,074,298 $ Transit - Fixed Route 426 40 415 241 Compensated Absences 44,396 $ Transit - Demand Response 426 40 415 243 General 277,395 $ Transit - Demand Response 426 40 415 243 Compensated Absences 9,513 $ Information Technology 501 10 130 General 928,674 $
Information Technology 501 10 130 Compensated Absences 94,105 $ Fleet Services 505 50 525 General 542,916 $
Fleet Services 505 50 525 Compensated Absences 43,863 $ Fleet Services 505 50 526 CNG Operation 330,431 $
Vehicle/Equipment Replacement 506 00 000 213 Police Services 1,384,798 $ Vehicle/Equipment Replacement 506 00 000 219 Information Technology 60,611 $ Vehicle/Equipment Replacement 506 00 000 221 Parks, Rec & Public Facilities 548,838 $ Vehicle/Equipment Replacement 506 00 000 222 WQC 415,736 $ Vehicle/Equipment Replacement 506 00 000 223 Water Enterprise 678,444 $ Vehicle/Equipment Replacement 506 00 000 225 Fleet Maintenance 27,361 $ Vehicle/Equipment Replacement 506 00 000 231 Street Maintenance 908,662 $ Vehicle/Equipment Replacement 506 00 000 232 WQC - Storm 409,287 $ Vehicle/Equipment Replacement 506 00 000 233 Regional Sports Complex 211,199 $ Vehicle/Equipment Replacement 506 00 000 234 Landscape Assessments 455,744 $ Vehicle/Equipment Replacement 506 00 000 237 WQC - Collections 8,604 $ Vehicle/Equipment Replacement 506 00 000 304 Fire Services 4,240,665 $ Vehicle/Equipment Replacement 506 00 000 372 Pedretti Park 101,511 $ Workers Compensation 510 10 150 General 1,246,300 $
Health Insurance 511 10 151 General 5,125,082 $
Casualty Insurance 512 10 152 City Liability 181,080 $
Casualty Insurance 512 10 153 Unemployment 326,985 $
Downtown Improvement Project 602 10 166 General 234,737 $ Successor Agency - Non-LMI 621 10 198 General 2,016,466 $ 4

Fund Name Description Balance
CITY OF TURLOCK FISCAL YEAR 2025-2026 BUDGET
Cash Fund Balances Summary at FYE 6/30/24*
Fund/Dept/Div/Program
Successor Agency - LMI 625 10 199 General 1,995,380 $
NW Triangle Mello Roos (CFD #1) 705 10 170 General 364,904 $ PBID 706 10 173 General 173,184 $
Total Balances 255,207,844 $
5

Revenues - General Fund FY 23-24
Actual Amount
FY 24-25
Adopted
Budget
FY 24-25
Budget
Amendments
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
000 Non Departmental 53,715,289$ 55,765,791$ (1,462,084)$ 54,303,707$ 55,586,900$ 100 City Council -$ -$ -$ -$ -$ 102 City Manager -$ -$ -$ -$ -$ 103 Economic Development and Comm -$ -$ -$ -$ -$ 104 City Clerk -$ -$ -$ -$ -$ 106 Finance 29,706$ 20,436$ -$ 20,436$ 22,128$ 108 City Attorney 6,823$ -$ -$ -$ -$ 109 Human Relations -$ -$ -$ -$ -$ 112 General Government -$ -$ -$ -$ -$ 189 Covid 19 (Corona Virus) 185,459$ -$ -$ -$ -$ 192 Homeless Response -$ -$ -$ -$ -$ 200 Police Services - Special Operations 335,544$ 188,000$ 10,000$ 198,000$ 208,000$ 205 Police Services - Support Operations -$ -$ -$ -$ -$ 210 Police Services - Field Operations 1,581,926$ 1,811,500$ -$ 1,811,500$ 1,854,700$ 215 Animal Services 97,026$ 109,550$ -$ 109,550$ 99,500$ 300 Fire Department 613,778$ 831,700$ -$ 831,700$ 809,600$ 400 Planning 209,217$ 181,480$ -$ 181,480$ 180,880$ 405 Building 1,813,943$ 1,682,000$ -$ 1,682,000$ 1,831,200$ 410 Engineering 4,280,579$ 3,373,500$ -$ 3,373,500$ 2,712,500$ 500 Public Facilities -$ -$ -$ -$ -$ 600 Park Maintenance 129,591$ 125,600$ -$ 125,600$ 123,500$ 620 Parks, Recreation & Public Facilities Maint. 82,006$ 68,900$ -$ 68,900$ 75,000$ 622 Recreation - Programs/Events 76,668$ 132,400$ 10,000$ 142,400$ 125,900$ 624 Recreation - Sports 87,103$ 106,000$ -$ 106,000$ 95,000$ 626 Recreation - Aquatics 51,343$ 100,000$ (12,500)$ 87,500$ 123,500$ 630 Recreation - Prevention/Youth 1,596,703$ 1,100,000$ 700,000$ 1,800,000$ 525,000$ TOTAL GENERAL FUND REVENUES 64,892,704 $ 65,596,857 $ (754,584) $ 64,842,273 $ 64,373,308 $ Expenses - General Fund FY 23-24
Actual Amount
FY 24-25
Adopted
Budget
FY 24-25
Budget
Amendments
FY 24-25
Amended
Budget
FY 25-26
Proposed
Budget
000 Non Departmental 8,200,000$ -$ -$ -$ -$ 100 City Council 111,142$ 132,578$ 5,000$ 137,578$ 137,774$ 102 City Manager 773,271$ 860,905$ 204,057$ 1,064,962$ 1,284,089$ 103 Economic Development and Comm 1,325$ 160,411$ 214,450$ 374,861$ 468,675$ 104 City Clerk 578,363$ 1,007,068$ 14,622$ 1,021,690$ 847,822$ 106 Finance 1,617,162$ 1,714,303$ 245,710$ 1,960,013$ 2,159,944$ 108 City Attorney 462,014$ 794,125$ 4,388$ 798,513$ 817,862$ 109 Human Relations 1,705,847$ 1,986,390$ 111,551$ 2,097,941$ 2,272,084$ 112 General Government 2,241,561$ 2,142,843$ 3,514$ 2,146,357$ 1,889,506$ 189 Covid 19 (Corona Virus) -$ -$ -$ -$ -$ 192 Homeless Response 3,931$ 160,000$ -$ 160,000$ -$ 200 Police Services - Special Operations 7,600,130$ 7,476,847$ 313,366$ 7,790,213$ 7,997,459$ 205 Police Services - Support Operations 2,789,512$ 3,573,840$ 251,091$ 3,824,931$ 4,285,856$ 210 Police Services - Field Operations 15,393,154$ 17,180,935$ (325,742)$ 16,855,193$ 16,866,683$ 215 Animal Services 597,393$ 767,143$ 9,726$ 776,869$ 747,511$ 300 Fire Department 13,069,227$ 13,651,163$ 399,768$ 14,050,931$ 13,188,807$ 400 Planning 798,700$ 993,286$ 163,028$ 1,156,314$ 1,144,574$ 405 Building 1,649,347$ 2,457,398$ 47,117$ 2,504,515$ 2,310,303$ 410 Engineering 3,071,957$ 3,971,248$ 88,003$ 4,059,251$ 3,806,473$ 500 Public Facilities 386,178$ 582,346$ 92,955$ 675,301$ 840,872$ 600 Park Maintenance 915,954$ 1,153,687$ (15,859)$ 1,137,828$ 1,387,827$ 620 Parks, Recreation & Public Facilities Maint. 130,016$ 165,867$ 200,281$ 366,148$ 475,335$ 622 Recreation - Programs/Events 52,580$ 100,868$ 6,000$ 106,868$ 97,994$ 624 Recreation - Sports 270,947$ 261,464$ 6,853$ 268,317$ 297,011$ 626 Recreation - Aquatics 125,421$ 191,164$ 23,500$ 214,664$ 362,171$ 630 Recreation - Prevention/Youth 957,078$ 995,898$ 552,666$ 1,548,564$ 511,773$ TOTAL GENERAL FUND EXPENSES 63,502,210 $ 62,481,777 $ 2,616,045 $ 65,097,822 $ 64,198,405 $ Total Revenue Over/(Under) Expenses $1,390,494 $3,115,080 ($3,370,629) ($255,549) $174,903 CITY OF TURLOCK FISCAL YEAR 2025-2026 BUDGET
General Fund (Fund 110) Budget Summary
6

Total Revenues (Fund 110 only) =
Taxes 43,666,722 67.8%
Licenses, Permits & Franchises 7,246,830 11.3% Fees & Charges for Services 4,477,350 7.0%
Reimb for Admin Services 4,384,504 6.8%
Fines, Forfeitures & Penalties 952,500 1.5% Intergovernmental 1,031,000 1.6%
Uses of Money & Property 2,614,402 4.1%
64,373,308 $ 100.00%
64,373,308 $
Taxes Licenses, Permits & Franchises Fees & Charges for Services Reimb for Admin Services Fines, Forfeitures & Penalties Intergovernmental Uses of Money & Property
General Fund Budgeted Revenue
by Source (Fund 110 only)
FY 2025-2026
7

Total Expenses (Fund 110 only) =
Administration Departments Parks, Rec. & Public Faci lities Departments City Council 100 137,774 Public Facilit ies 500 840,872 City Manager 102 1,284,089 Park Maintenanc e 600 1,387,827 Economic Development 103 468,675 Admin istration 620 475,335 City Clerk 104 847,822 Rec.Programs & E vents 622 97,994 Finance 106 2,159,944 Rec. Sports 624 297,0 11 City Attorney 108 817,862 Rec. Aquatics 626 362,171 Human Relations 109 2,272,084 Rec. Prevent ion/Youth 630 511,773 General Government 112 1,889,506 3,972,983 $ Homeless Response 192 -
9,877,756 $
Public Safety Departments Development Services
Police Special Operations 200 7,997,459 Pl anning 400 1,144,574 Police Support Operations 205 4,285,856 Bu ilding 405 2,310,303 Police Field Operations 210 16,866,683 Engin eering 410 3,806,473 Animal Services 215 747,511 7,261,350 $
Fire Services 300 13,188,807
43,086,316 $
64,198,405 $
Administration
Departments, 0.15 Parks, Rec. &
Public Facilities
Departments, 0.07
Public Safety
Departments, 0.67
Development
Services, 0.11
General Fund Budgeted Expenses
by Category (Fund 110 only)
FY 2025-2026
8

Department Division Funding Source Classification Description Amount Account # 10-Admin 102-City Manager 110-General Fund Other City Manager recruitment 28,000$ 110-10-102.47090 10-Admin 108-City Attorney 110-General Fund Contractual Contract (CPI) Adjustment
Requested $50,000, recommend $25,000 25,000 $ 110-10-108.43009 10-Admin 108-City Attorney 110-General Fund Contractual Contract Attorney for conflict council, specialized legal council such as CPRA
Requested $60,000, recommend $30,000 30,000 $ 110-10-108.43010 20-Police 200- Special Operations 110-General Fund Supplies & Maint.

Turlock PD previously used a free service to destroy weapons, drugs and ammunition booked into Property and Evidence.

Vendor is no longer in business, therefore multiple vendors will be used to dispose of property. 38,000 $ 110-20-200.44001_024 20-Police 210- Field Operations 110-General Fund Personnel 123,678 $ 110-20-210.41001 & benefits 20-Police 210- Field Operations 110-General Fund Revenue (180,000) $ 110-20-210.34031 30-Fire 300-Operations 110-General Fund Other Anticipated TID utility fees for the Armory site 15,000$ 110-30-300.45002_000 30-Fire 300-Operations 110-General Fund Other Anticipated PG&E utility fees for the Armory site 8,000$ 110-30-300.45003_000 TOTAL COST 87,678 $
Department Division Funding Source Classification Description Amount Account # 20-Police 225- Police
116- Special Public
Safety Other
Peregrine software will significantly enhance operational efficiency across the department by streamlining the process of researching and cross-referencing information from multiple sources. 100,000 $ 116-20-225.44010_003
TOTAL COST 100,000 $
Department Division Funding Source Classification Description Amount Account # 10-Admin 130-Info Tech
501-Information
Technology Supplies & Maint.

To perform upgrades to the City's document imaging system for security, functionality, and utilization purposes. 25,000 $ 501-10-130.43226 10-Admin 130-Info Tech
501-Information
Technology Supplies & Maint.

Annual preventive maintenance inspection and testing of the audio/video system in City Hall Council Chambers for $10,000.

Additional funds for consulting and maintenance services. 56,880 $ 501-10-130.43060_000 TOTAL COST 81,880 $
GRAND TOTAL 269,558 $
Add Police Officer position to backfill third assigned School Resource Officer at Turlock Junior High School and associated revenue reimbursed by TUSD
Pending Council approval of TUSD contract
Funded by Special Public Safety
Funded by Information Technology

CITY OF TURLOCK
Approved Budget Augmentation Summary
General Fund
June 24, 2025
Funded by General Fund
9

CITY OF TURLOCK
Approved Budget Augmentation Summary
General Fund
June 24, 2025
SUMMARY Subtotals Totals
GENERAL FUND Number of Staff
Full Time 1 123,678$
Revenue to offset 1 Police Officer (SRO) for Turlock Junior High (180,000)$ Part Time -$
Over Time -$
Reclassifications -$
Non Salary/Benefits 144,000$ 87,678$
NON GENERAL FUND (Information Technology is partially funded by General Fund) Full Time -$
Part Time -$
Over Time -$
Reclassifications -$
Non Salary/Benefits 181,880$ 181,880$
269,558$ 269,558$
10

Department Division Funding Source Classification Description Amount Account # 51-Sewer 530-Operations 410-WQC (Sewer) Personnel
Reclassify 2 Senior Wastewater Plant Operators to Wastewater Plan Operators II, as only need 6 Senior, not 8. (16,603) $ 410-51-530.41001 & benefits 51-Sewer 530-Operations 410-WQC (Sewer) Personnel
Increase Part Time to assist with aging facilities at WQC and allow full time staff to work more efficiently 53,340 $ 410-51-530.41002_000 51-Sewer 530-Operations 410-WQC (Sewer) Contractual Migrate SCADA systems as existing system is past it's end of life. 77,000 $ 410-51-530.43314 51-Sewer 530-Operations 410-WQC (Sewer) Supplies & Maint.

WQC preventative maintenance recommended by manufacturer of the field analyzers and auto samplers 50,000 $ 410-51-530.44001_115 51-Sewer 530-Operations 410-WQC (Sewer) Supplies & Maint.

Improve digestion performance, reduce odor-causing compounds, and enhance methane production to increase uptime for
anaerobic digestion systems 97,500 $ 410-51-530.44005_007 51-Sewer 530-Operations 410-WQC (Sewer) Supplies & Maint.

Support preventative maintenance program for WQC facility, as program is being overhauled to carry out manufacturer's recommended preventative maintenance 340,000 $ 410-51-530.44030_various 51-Sewer 530-Operations 410-WQC (Sewer)
Books &
Subscriptions
Purchase of books, participate in correspondence courses, and obtain required CEU's for new and/or increased certifications to operate systems 4,000 $ 410-51-530.47015 51-Sewer 530-Operations 410-WQC (Sewer) Miscellaneous
Recurring dues for professional organizations which provide discounts on examinations, recurring certifications, and professional training 4,950 $ 410-51-530.47040_000 51-Sewer 530-Operations 410-WQC (Sewer) Miscellaneous
Allow staff to attend conferences, examination prep courses, and additional certifications to operate the City's Wastewater systems 47,000 $ 410-51-530.47095_000 51-Sewer
534-Capital
Repair/Replacement 410-WQC (Sewer) Contractual
Recoat several process units at WQC as part of preventative maintenance to ensure structural integrity 99,000 $ 410-51-534.43363 51-Sewer
534-Capital
Repair/Replacement 410-WQC (Sewer) Supplies & Maint.

Support preventative maintenance program for WQC facility, as program is being overhauled to carry out manufacturer's recommended preventative maintenance 135,000 $ 410-51-534.44030_various 51-Sewer
534-Capital
Repair/Replacement 410-WQC (Sewer) Supplies & Maint.

Add, repair or replace industrial monitoring stations past their service life to help ensure industrial users are in compliance with their waste discharge permits 40,000 $ 410-51-534.44101 51-Sewer
534-Capital
Repair/Replacement 410-WQC (Sewer) Capital Outlay
Vehicle for Environmental Compliance Inspector currently budgeted, however, vacant 45,000 $ 410-51-534.51020 51-Sewer
534-Capital
Repair/Replacement 410-WQC (Sewer) Capital Outlay
Vehicle for Operations Supervisor, as currently vehicles are shared which has created challenges to monitor the 130 acre property and remote facilities 40,000 $ 410-51-534.51020 TOTAL COST 1,016,187 $

CITY OF TURLOCK
Approved Budget Augmentation Summary
Non General Fund
June 24, 2025
Funded by Municipal Services - WQC (Sewer)
11

CITY OF TURLOCK
Approved Budget Augmentation Summary
Non General Fund
June 24, 2025
Department Division Funding Source Classification Description Amount Account # 52-Water 550-Operations 420-Water Personnel
Increase Part Time to assist with aging facilities at WQC and allow full time staff to work more efficiently 33,500 $ 420-52-550.41002_000 52-Water 550-Operations 420-Water
Books &
Subscriptions
Purchase of books, participate in correspondence courses, and obtain required CEU's for new and/or increased certifications to operate systems 5,000 $ 420-52-550.47015 52-Water 550-Operations 420-Water Miscellaneous
Recurring dues for professional organizations which provide discounts on examinations, recurring certifications, and professional training 3,500 $ 420-52-550.47040_000 52-Water 550-Operations 420-Water Miscellaneous
Allow staff to attend conferences, examination prep courses, and additional certifications to operate the City's Water systems 22,000 $ 420-52-550.47095_000 52-Water 550-Operations 420-Water Contractual
Three of our existing tanks require interior and coating touch ups to the structural steel which must be documented and submitted to the Department of Drinking Water to ensure regulatory compliance 172,500 $ 420-52-550.43341
52-Water
551-Capital
Repair/Replacement 420-Water Capital Outlay
Drilling a new groundwater well to support sustainable water management and meet future demand 800,000 $ 420-52-551.51270 TOTAL COST 1,036,500 $
Department Division Funding Source Classification Description Amount Account # 51-Sewer 530-Operations 410-WQC (Sewer) Personnel 14,135 $ 410-51-530.41001 & benefits 52-Water 550-Operations 420-Water Personnel 14,135 $ 420-52-550.41001 & benefits 51-Sewer 530-Operations 410-WQC (Sewer) Personnel 115,965 $ 410-51-530.41001 & benefits 52-Water 550-Operations 420-Water Personnel 38,655 $ 420-52-550.41001 & benefits 51-Sewer
534-Capital
Repair/Replacement 410-WQC (Sewer) Capital Outlay 20,000 $ 410-51-534.51020 52-Water 550-Operations 420-Water Capital Outlay 20,000$ 420-52-550.51020 51-Sewer
534-Capital
Repair/Replacement 410-WQC (Sewer) Capital Outlay 150,000 $ 410-51-534.51020 52-Water
551-Capital
Repair/Replacement 420-Water Capital Outlay 150,000 $ 420-52-551.51020 TOTAL COST 522,890 $
Funded by Municipal Services - WQC (Sewer) and Water
Reclassify Staff Services Assistant to Staff Services Analyst to provide support to entire Muni. Serv. Dept. by performing more analytical duties related to contracts, purchase orders, staff reports, and spreadsheets
50% 410-51-530 & 50% 420-52-550
Addition of Laboratory and Environmental Superintendent (Mgmt, Range 32.1, Step 1) to oversee environmental staff and plan, organize, coordinate and direct daily operation of City's Laboratory and Pretreatment Program
75% 410-51-530 & 25% 420-52-550
Vehicle for Instrumentation and Control Supervisor that is currently budgeted, however, vacant
Replace a crane truck that will soon be out of compliance and in response to California's more stringent emission regulations targeting older vehicles and machinery
Funded by Municipal Services - Water
12

CITY OF TURLOCK
Approved Budget Augmentation Summary
Non General Fund
June 24, 2025
Department Division Funding Source Classification Description Amount Account # 53-Surface Water 550-Operations 450--SRWA-Operations Personnel Increase overtime to allow for running the plant 24/7 and cover during leave, sick and/or vacation of current staff 45,000 $ 450-53-550.41101_000 53-Surface Water 550-Operations 450--SRWA-Operations Capital Outlay Purchase a utility truck to collect and drive samples offsite for analysis in Turlock. Currently staff rents truck from City of Turlock to perform this daily task 55,000 $ 450-53-550.51020 TOTAL COST 100,000 $
Department Division Funding Source Classification Description Amount Account # 41-Housing 485-CDBG 255-CDBG Personnel
Reclassify Housing Rehab Specialist/Inspector I to II due to attained certification(s) and assign more complex
inspections/duties 6,297 $ 255-41-485.41001 & benefits TOTAL COST 6,297 $
Department Division Funding Source Classification Description Amount Account # 50-Municipal Services 523-ADA Improvements
301-Capital
Improvements Supplies & Maint.

Engineered wood fiber to ensure playground surfaces meet ADA accessibility and enhance user safety 10,000 $ 301-50-523.44008 TOTAL COST 10,000 $
Department Division Funding Source Classification Description Amount Account # 40-Develoipment
Services
415-Transit
241-Fixed Route 426-Transit Contractual
Emergency Operations Plan specific to Transit to augment other local/regional emergency plans 120,000 $ 426-40-415-241-002.43266 TOTAL COST 120,000 $
GRAND TOTAL 2,811,874 $

SUMMARY

NON GENERAL FUND
Full Time 1 154,620$
Part Time 86,840$
Over Time 45,000$
Reclassifications 3 17,964$
Non Salary/Benefits 2,507,450$
2,811,874$
Funded by Housing
Funded by Municipal Services-Capital Improvements
Funded by Transit
Funded by SRWA
13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

REVENUES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
TX - Taxes
110-00-000.30010_001 Property Taxes Current Secured 7,021,553 7,400,000 4,151,392 8,000,000 110-00-000.30010_002 Property Taxes Current Unsecured 369,484 390,000 375,767 400,000 110-00-000.30010_003 Property Taxes Prior Year 12,122 10,000 0 10,600 110-00-000.30010_004 Property Taxes Homeowners Exemption 54,307 53,200 0 54,500 110-00-000.30010_005 Property Taxes SB 813 213,355 153,000 80,850 180,000 110-00-000.30010_006 Property Taxes Property Transfer Tax 160,757 274,000 162,214 216,000 110-00-000.30010_007 Property Taxes Property Tax In Lieu - VLF 8,779,799 9,306,000 9,430,135 10,090,000 110-00-000.30045 Property Taxes RPTTF Distributions 1,471,495 1,570,000 898,439 1,700,000 110-00-000.30020_001 Sales Tax Current 21,717,711 22,230,175 14,550,786 21,687,622 110-00-000.30090_001 Franchise Fees Cable 360,348 366,000 172,897 327,000 110-00-000.30090_002 Franchise Fees P G & E 621,771 554,000 581,298 602,000 110-00-000.30090_003 Franchise Fees Garbage Collection 2,976,590 2,630,000 3,090,150 3,091,000 110-00-000.30090_005 Franchise Fees Card Room Operators Permit 299,501 296,000 287,433 313,000 110-00-000.30100_000 Hotel/Motel Taxes General 1,255,100 1,296,667 826,380 1,208,000 Account Classification Total: TX - Taxes 45,313,892 46,529,042 34,607,740 47,879,722 LI - Licenses & Permits
110-00-000.31010 Business Licenses 974,214 1,015,200 857,177 999,800 Account Classification Total: LI - Licenses & Permits 974,214 1,015,200 857,177 999,800 FN - Fines, Forfeitures and Penalties
110-00-000.32010 Motor Vehicle Fines 79,567 69,000 69,983 91,000 110-00-000.32011 City Traffic Ordinance Fines 1,031 800 1,098 1,000 110-00-000.32013 Other Penalties/Fines 4,510 2,000 1,014 1,000 110-00-000.32014 Cannabis Enforcement Penalty 4,000 0 0 0 110-00-000.32020 TMC Violations 39,005 12,000 313,855 150,000 Account Classification Total: FN - Fines, Forfeitures and Penalties 128,113 83,800 385,950 243,000 IN - Interest Income
110-00-000.33000 Interest Income 2,148,308 2,803,400 (404,506) 2,563,400 110-00-000.33099 Market Valuation 1,357,617 0 0 0
Account Classification Total: IN - Interest Income 3,505,925 2,803,400 (404,506) 2,563,400 IG - Intergovernmental
110-00-000.34010_001 Vehicle In Lieu Excess 89,040 90,000 113,646 120,000 110-00-000.34011 Mandate Costs Reimbursements 0 0 0 45,000 110-00-000.34012 County Impact Fees 5,211 8,500 4,258 5,000 Account Classification Total: IG - Intergovernmental 94,252 98,500 117,905 170,000 Division Total: 000 - Non-Departmental 50,016,396 50,529,942 35,564,265 51,855,922 Department Total: 00 - Non-Departmental 50,016,396 50,529,942 35,564,265 51,855,922 Department: 10 - Administration
Division: 000 - Non-Departmental
CH - Charges for Services
110-10-000.35010 Payment Plan Fee 10,620 8,000 3,860 6,000 110-10-000.35012 Penalties/Return Check Charges 602,546 700,000 650,604 683,000 110-10-000.35013 Business License Application 27,450 20,000 29,592 31,000 110-10-000.35197_007 Admin Fee CFD #1 22,500 22,500 0 0 110-10-000.35197_008 Admin Fee CFD #2 34,277 34,500 0 37,200 110-10-000.35197_009 Admin Fee PBID 0 3,200 6,480 3,280 110-10-000.35197_010 Admin Fee Disability AccessClaimFee-AB2164 1,572 750 906 850 City of Turlock Proposed 25-26 Budget
Fund 110 - 000 - Non Departmental General Fund Revenue
30

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 - 000 - Non Departmental General Fund Revenue
Account Classification Total: CH - Charges for Services 698,965 788,950 691,442 761,330 OR - Other Revenues
110-10-000.37010_000 Miscellaneous General 336 3,000 3,897 1,000 110-10-000.37434 SRWA Overhead Reimb Factor 262,132 252,239 160,322 340,564 110-10-000.37030 Sale of Property 2,840 0 100 0
110-10-000.37080 Office Space 22,440 22,440 16,830 0
110-10-000.37085 Turlock Chamber Foundation Rent 3 1 1 1 110-10-000.37086
Haven Women's Center of Stanislaus Lease Rent 11 1 1 1
Account Classification Total: OR - Other Revenues 287,761 277,681 181,151 341,566 TI - Transfers In
110-10-000.38001_052 Transfers In Fr Fd 410 GF Administration 885,564 866,106 793,936 979,030 110-10-000.38001_053 Transfers In Fr Fd 420 GF Admin 680,877 777,435 712,646 837,790 110-10-000.38001_075 Transfers In Fr Fd 410 Public Safety Services 307,638 307,638 282,007 307,638 110-10-000.38001_076 Transfers In Fr Fd 420 Public Safety Services 173,655 173,655 159,181 173,655 110-10-000.38001_158 Transfers In Fr FD 621 Successor Agency Suppt 58,274 66,363 0 37,842 110-10-000.38001_246 Transfers In From DSD General Fund Admin 392,751 424,500 389,125 0 110-10-000.38001_297 Transfers In GF Administration From Transit 78,005 91,437 83,820 292,127 Account Classification Total: TI - Transfers In 2,576,764 2,707,134 2,420,715 2,628,082 Division Total: 000 - Non-Departmental 3,563,490 3,773,765 3,293,308 3,730,978 Department Total: 10 - Administration 3,563,490 3,773,765 3,293,308 3,730,978 REVENUES Total 53,579,886 54,303,707 38,857,573 55,586,900 31

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS
GOALS & OBJECTIVES● ●
City CouncilThe Turlock City Council is comprised of one Mayor and four Councilmembers, each serving afour-year term. The City is divided into four electoral districts with one council representationper district. The Mayor and City Treasurer serve at-large. The City of Turlock utilizes aCouncil-Manager form of Government. Under the Council-Manager form, the elected officialsare the legislative body and the community’s policy makers. The elected officials focus on thecommunity’s big picture goals and long-term vision. The Council is responsible for settingpolicy, adopting local laws and regulations, approving contracts, awarding projects, andadopting the annual budget.The City Council adopts programs for the City's physical, cultural, and economic growth, andprovides vision for the City of Turlock. In addition, the City Council serves as the ExecutiveBoard of the Successor Agency to the Turlock Redevelopment Agency and the Turlock PublicFinancing Authority. The City Council meets at 6:00 p.m. at Turlock City Hall on the secondand fourth Tuesdays of every month with a duly noticed agenda. Citizen participation isencouraged and welcomed in the decision-making process. Community engagement is criticalto the success of the implementation of programs adopted by the Council.Direct the implementation of the programs, plans, and expenditures defined in thebudget.Adopt local laws and regulations necessary to implement the Council establishedlong-term vision. 32

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 10 - Administration
Division: 100 - City Council
SA - Salaries
110-10-100.41001 Full Time Salaries 30,082 30,000 24,742 30,000 Account Classification Total: SA - Salaries 30,082 30,000 24,742 30,000 BE - Benefits
110-10-100.42005 Life Insurance 65 108 2 57
110-10-100.42008 City Liability Insurance 1,116 691 623 1,278 110-10-100.42009 PERS 2,156 2,122 2,151 3,145
110-10-100.42010 Medicare Tax 437 435 359 435
110-10-100.42011 Social Security 1,125 1,116 780 744
110-10-100.42013 Deferred Comp 963 960 792 960
110-10-100.42016 Employee Contrib To PERS (1,083) (1,080) (1,095) (1,620) Account Classification Total: BE - Benefits 4,779 4,352 3,611 4,999 CO - Contractual Services
110-10-100.43035_000 City Hall Shared Costs-Contract Services Shared Costs 19,518 20,414 15,334 21,885
Account Classification Total: CO - Contractual Services 19,518 20,414 15,334 21,885 SU - Supplies and Maintenance
110-10-100.44001_000 Supplies General 4,849 5,000 2,963 5,000 110-10-100.44010_001 Computer Software Maintenance 0 500 0 0 110-10-100.44010_100 Computer Replacement 0 0 0 1,100
110-10-100.44040_000 Postage General 0 150 117 150
110-10-100.44050 Printing 0 500 0 500
Account Classification Total: SU - Supplies and Maintenance 4,849 6,150 3,080 6,750 UT - Utilities
110-10-100.45001_000 Telephone General 3,182 5,400 2,330 3,000 110-10-100.45001_002 Telephone Wireless/Tablet Service Plan 1,508 3,000 2,361 3,000 110-10-100.45004 City Hall Shared Costs - Utilities 7,232 6,764 5,986 7,540 Account Classification Total: UT - Utilities 11,922 15,164 10,677 13,540 MI - Miscellaneous Expenses
110-10-100.47031 Conferences - Mayor 9,885 10,000 7,774 10,000 110-10-100.47032_001 Conferences - Council District 1 0 3,500 75 3,500 110-10-100.47032_002 Conferences - Council District 2 0 3,500 130 3,500 110-10-100.47032_003 Conferences - Council District 3 0 3,500 1,700 3,500 110-10-100.47032_004 Conferences - Council District 4 0 3,500 75 3,500 110-10-100.47032_005
Conferences - Council New
Mayor&Councilmember Training 0 6,450 0 6,450
110-10-100.47040_000 Dues Miscellaneous 5,796 5,970 5,970 6,000 110-10-100.47050 Meetings 168 1,000 302 1,000
110-10-100.47300 Awards & Presentations 0 330 49 1,000
Account Classification Total: MI - Miscellaneous Expenses 15,849 37,750 16,074 38,450 TO - Transfers Out
110-10-100.48001_083 Transfers Out To Fd 501 for I.T. Services 23,385 22,426 18,690 20,893 110-10-100.48001_085 Transfers Out To Fd 242 Network 228 1,322 1,322 1,257 110-10-100.48001_089
Transfers Out To Fd 242 Computer
Replacement 530 0 0 0
Account Classification Total: TO - Transfers Out 24,143 23,748 20,012 22,150 Division Total: 100 - City Council 111,142 137,578 93,531 137,774 Department Total: 10 - Administration 111,142 137,578 93,531 137,774 EXPENSES Total 111,142 137,578 93,531 137,774
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 100 City Council
33

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 100 City Council
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 111,142 137,578 93,531 137,774 Fund Total: 110 - General Fund (111,142) (137,578) (93,531) (137,774) 34

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS
GOALS & OBJECTIVES● ●
City ManagerThe City Manager is designated by the Turlock Municipal Code as the administrative head ofthe municipal government. The City Manager is responsible for setting goals and providingadministrative direction for all City departments in accordance with policies established by theCity Council. The City Manager is instrumental in helping achieve the goals of effectiveleadership, fiscal responsibility, and economic development.The City Manager serves as the chief advisor to the City Council by providing complete andobjective information about local operations, presenting options, and offering an assessmentof the long-term impacts of decisions and providing professional recommendations. The CityManager represents the City in various relationships with local, regional, state, and nationalorganizations. The City Manager is also responsible for managing the ability of the City toprovide service to its residents and monitoring the activities of City operations to ensure costeffective, efficient, and equitable delivery of City services. Furthermore, the City Manager isresponsible for implementing Council adopted policies and programs designed to continuallyimprove services to the citizens of Turlock. In addition, the City Manager serves as theExecutive Director of the Successor Agency to the Turlock Redevelopment Agency and theTurlock Public Financing Authority.Provide ongoing support to the City Council's vision of the future of Turlock.Manage the implementation of the City Council's policies, programs, goals, andobjectives as defined in the budget. 35

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 10 - Administration
Division: 102 - City Manager
SA - Salaries
110-10-102.41001 Full Time Salaries 403,785 536,413 421,926 705,377 110-10-102.41002_000 Part Time Help General 15,076 90,000 60,341 90,000 110-10-102.41051 Confidential Pay 1,202 0 0 0
110-10-102.41052 Educational Incentive 3,369 7,066 6,735 16,381 110-10-102.41053 Sick Leave Conversion Pay 2,714 4,000 2,546 2,000 110-10-102.41055 Vacation Conversion Pay 7,117 4,500 52,307 4,500 110-10-102.41056 Management Leave Conversion 13,845 11,875 8,726 6,000 110-10-102.41059 Continuous Service Pay 6,065 6,260 3,017 0 Account Classification Total: SA - Salaries 453,173 660,114 555,599 824,258 BE - Benefits
110-10-102.42002 Medical Dental Plan 14,998 34,053 8,732 38,073 110-10-102.42003 Vision Insurance 136 522 184 432
110-10-102.42004 Long Term Disability Insurance 1,674 2,794 2,239 2,645 110-10-102.42005 Life Insurance 856 1,930 37 1,333
110-10-102.42006 SUI 677 280 170 157
110-10-102.42007 Workers Comp Insurance 2,368 2,736 2,594 3,494 110-10-102.42008 City Liability Insurance 15,336 15,060 12,965 35,124 110-10-102.42009 PERS 64,775 98,336 65,140 127,940
110-10-102.42010 Medicare Tax 6,655 9,572 8,155 11,952
110-10-102.42011 Social Security 917 5,580 1,487 5,580
110-10-102.42012 Retiree Health Insurance 11,855 16,093 12,443 21,161 110-10-102.42013 Deferred Comp 21,261 17,338 18,947 22,739 110-10-102.42014 Deferred Comp In Lieu 0 4,275 3,325 5,700 110-10-102.42016 Employee Contrib To PERS (31,999) (49,477) (32,655) (64,958) 110-10-102.42019 PERS UAL (Unfunded Accrued Liability) 26,217 37,135 30,950 47,814 Account Classification Total: BE - Benefits 135,728 196,227 134,713 259,186 CO - Contractual Services
110-10-102.43035_000 City Hall Shared Costs-Contract Services Shared Costs 18,483 16,931 12,712 18,151
110-10-102.43060_000 Contract Services General 7,630 35,431 20,490 50,000 110-10-102.43065 Copier Maintenance/Lease 1,179 18,469 972 3,900 110-10-102.43066 Printer Maintenance 4,597 4,000 1,449 4,000 110-10-102.43125_010 Maintenance Office/Computer Equip 6,334 5,000 181 5,000 110-10-102.43155 Physicals, Shots & Psychological 160 1,000 302 1,000 Account Classification Total: CO - Contractual Services 38,383 80,831 36,105 82,051 SU - Supplies and Maintenance
110-10-102.44001_000 Supplies General 37,502 16,200 14,804 16,200 110-10-102.44010_001 Computer Software Maintenance 10,788 13,500 0 5,000 110-10-102.44010_100 Computer Replacement 0 0 0 1,100
110-10-102.44035 Photo Copies 0 750 0 750
110-10-102.44040_000 Postage General 1,499 1,000 1,445 2,000 110-10-102.44050 Printing 0 1,000 0 1,000
110-10-102.44090 Office Equipment & Furniture 43,013 30,000 956 0 Account Classification Total: SU - Supplies and Maintenance 92,801 62,450 17,205 26,050 UT - Utilities
110-10-102.45001_000 Telephone General 2,357 2,000 2,782 4,000 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 102 City Manager
36

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 102 City Manager
110-10-102.45001_002 Telephone Wireless/Tablet Service Plan 4,655 2,500 684 1,500 110-10-102.45004 City Hall Shared Costs - Utilities 6,848 5,610 4,965 6,254 Account Classification Total: UT - Utilities 13,861 10,110 8,432 11,754 VE - Vehicle Expenses
110-10-102.46000 Auto Allowance 7,857 8,000 7,876 12,000 110-10-102.46001 Mileage Reimbursement 0 500 0 500
Account Classification Total: VE - Vehicle Expenses 7,857 8,500 7,876 12,500 MI - Miscellaneous Expenses
110-10-102.47015 Books & Subscriptions 152 1,300 0 1,500 110-10-102.47030 Conferences 9,534 25,000 1,833 15,000
110-10-102.47040_000 Dues Miscellaneous 1,329 1,200 0 2,400 110-10-102.47050 Meetings 604 2,500 92 3,000
110-10-102.47065 Professional Development 2,477 1,167 700 2,100 110-10-102.47090 Testing & Recruitment 57 2,000 68 30,000 110-10-102.47095_000 Training General/Travel 0 0 0 1,000 Account Classification Total: MI - Miscellaneous Expenses 14,152 33,167 2,694 55,000 TO - Transfers Out
110-10-102.48001_083 Transfers Out To Fd 501 for I.T. Services 17,150 11,962 9,970 12,536 110-10-102.48001_085 Transfers Out To Fd 242 Network 167 705 705 754 110-10-102.48001_089
Transfers Out To Fd 242 Computer
Replacement 0 896 896 0
Account Classification Total: TO - Transfers Out 17,317 13,563 11,571 13,290 Division Total: 102 - City Manager 773,271 1,064,962 774,194 1,284,089 Department Total: 10 - Administration 773,271 1,064,962 774,194 1,284,089 EXPENSES Total 773,271 1,064,962 774,194 1,284,089
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 773,271 1,064,962 774,194 1,284,089 Fund Total: 110 - General Fund (773,271) (1,064,962) (774,194) (1,284,089) 37

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
PROGRAMS● ● ● ● ● ● ● ● ● ● ● GOALS & OBJECTIVES● ● ● ● Economic Development/CommunicationsThe Economic Development and Communications Department focuses on activities thatimprove the community’s economic well-being through efforts that entail job creation, jobretention, business attraction, business creation, tax base enhancements, and quality of life.The department’s main priority is to promote Turlock as a place to live, work, shop, andestablish business in.The department also focuses on communications strategies and initiatives that coordinatesoutreach for all City issues, programs, and services to the public. To communicate with thepublic, the department utilizes the following tools: in-person community informationsessions, City website, social media, email communication, community surveys, City mobileapp, “MyTurlock” push notifications, as well as Press Releases.The department serves as the primary point of contact for media inquiries and coordinates thecity’s communication efforts.The Economic Development and Communications Department focuses on numerousprograms and initiatives that contribute to forming Turlock as a competitive thrivingcommunity, to include:Business Retention and Expansion ActivitiesBusiness Visitation ProgramBusiness Attraction activities, campaigns, and strategiesBusiness WorkshopsBusiness Highlights and features on City Economic Development Department social media
Recruit organizations, partners, and businesses that can create Workforce Development and Talent Development opportunities for Turlock residents Host and coordinate Annual Turlock Job Fair
Host and coordinate Annual Turlock Business Conference
Turlock Partnership Incentive Program
Community Awareness Initiatives via multi-media outlets Meet quarterly with key community and regional stakeholder groups Promote Turlock as a place to live, work, shop, and establish business in Create and promote the economic vitality of the City of Turlock To be a supportive partner to the business community
Business Retention and Expansion Activities
38

CITY OF TURLOCK BUDGET FY 25-26Economic Development/Communications GOALS & OBJECTIVES (cont.)
●
●
●
●
●
●
●
●
●
●
Create and engage in initiatives that can Increase City Sales Tax Revenues Business Attraction Activities, Campaigns, and Strategies Establish and steward relationships between the City and the businesses and organizations within the City of Turlock
Recruit organizations, partners, and businesses that can create Workforce Development and Talent Development opportunities for Turlock residents Establish City Communications Plan
Update City Economic Development Strategic Plan
Increase City social media followers on City social media accounts Increase users of City mobile app, MyTurlock
Increase community engagement opportunities
Increase community awareness
39

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 10 - Administration
Division: 103 - Economic Development and Comm
SA - Salaries
110-10-103.41001 Full Time Salaries 684 176,995 138,427 229,704 110-10-103.41002_000 Part Time Help General 0 24,000 13,660 48,000 110-10-103.41051 Confidential Pay 34 1,673 1,378 1,740
110-10-103.41055 Vacation Conversion Pay 0 1,500 0 1,000 110-10-103.41056 Management Leave Conversion 0 1,875 123 1,000 110-10-103.41100_001 Overtime Standard 0 3,000 0 3,000
Account Classification Total: SA - Salaries 718 209,043 153,587 284,444 BE - Benefits
110-10-103.42002 Medical Dental Plan 326 21,700 30,274 23,436 110-10-103.42003 Vision Insurance 3 270 248 324
110-10-103.42004 Long Term Disability Insurance 4 921 770 861 110-10-103.42005 Life Insurance 0 636 13 434
110-10-103.42006 SUI 0 75 101 65
110-10-103.42007 Workers Comp Insurance 2 444 372 683
110-10-103.42008 City Liability Insurance 31 4,261 3,569 12,121 110-10-103.42009 PERS 127 31,851 23,958 40,707
110-10-103.42010 Medicare Tax 10 2,683 2,199 4,124
110-10-103.42011 Social Security 0 0 847 2,976
110-10-103.42012 Retiree Health Insurance 21 5,310 4,153 6,891 110-10-103.42013 Deferred Comp 0 5,192 0 6,996
110-10-103.42016 Employee Contrib To PERS (65) (16,080) (12,196) (20,830) 110-10-103.42019 PERS UAL (Unfunded Accrued Liability) 0 0 0 26,895 Account Classification Total: BE - Benefits 459 57,263 54,308 105,683 CO - Contractual Services
110-10-103.43035_000 City Hall Shared Costs-Contract Services Shared Costs 148 2,396 1,800 2,568
110-10-103.43060_000 Contract Services General 0 30,000 110 20,000 110-10-103.43125_010 Maintenance Office/Computer Equip 0 3,000 (38) 3,000 110-10-103.43155 Physicals, Shots & Psychological 0 300 220 300 Account Classification Total: CO - Contractual Services 148 35,696 2,091 25,868 SU - Supplies and Maintenance
110-10-103.44001_000 Supplies General 0 18,020 4,643 8,000 110-10-103.44010_001 Computer Software Maintenance 0 5,000 2,443 5,000 110-10-103.44035 Photo Copies 0 1,000 0 500
110-10-103.44040_000 Postage General 0 300 29 300
110-10-103.44050 Printing 0 6,000 0 2,000
Account Classification Total: SU - Supplies and Maintenance 0 30,320 7,115 15,800 UT - Utilities
110-10-103.45001_000 Telephone General 0 1,200 997 1,500 110-10-103.45004 City Hall Shared Costs - Utilities 0 794 704 885 Account Classification Total: UT - Utilities 0 1,994 1,701 2,385 VE - Vehicle Expenses
110-10-103.46000 Auto Allowance 0 0 1,400 2,400
110-10-103.46001 Mileage Reimbursement 0 500 0 500
Account Classification Total: VE - Vehicle Expenses 0 500 1,400 2,900 MI - Miscellaneous Expenses
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 103 Economic Development and Comm 40

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 103 Economic Development and Comm 110-10-103.47015 Books & Subscriptions 0 3,850 2,668 6,500 110-10-103.47030 Conferences 0 17,000 0 7,000
110-10-103.47040_000 Dues Miscellaneous 0 1,320 1,030 2,500 110-10-103.47050 Meetings 0 3,550 1,943 4,500
110-10-103.47065 Professional Development 0 1,200 0 950 110-10-103.47090 Testing & Recruitment 0 1,000 0 1,000
110-10-103.47095_000 Training General/Travel 0 5,000 0 2,500 Account Classification Total: MI - Miscellaneous Expenses 0 32,920 5,641 24,950 TO - Transfers Out
110-10-103.48001_083 Transfers Out To Fd 501 for I.T. Services 0 6,728 5,610 6,268 110-10-103.48001_085 Transfers Out To Fd 242 Network 0 397 397 377 Account Classification Total: TO - Transfers Out 0 7,125 6,007 6,645 Division Total: 103 - Economic Development and Comm 1,325 374,861 231,851 468,675 Department Total: 10 - Administration 1,325 374,861 231,851 468,675 EXPENSES Total 1,325 374,861 231,851 468,675
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 1,325 374,861 231,851 468,675 Fund Total: 110 - General Fund (1,325) (374,861) (231,851) (468,675) 41

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS
● ● ● ● GOALS & OBJECTIVES● ● ● ● ●
City ClerkThe City Clerk is the local official for elections, local legislation, the Public Records Act, thePolitical Reform Act, and the Brown Act (open meeting laws). The City Clerk is alsoinstrumental in helping achieve the goals of effective leadership and policy set forth by the CityManager and City Council. The statutes of the State of California prescribe the basic functions and duties of the CityClerk. The Government Code and Elections Code provide precise and specific responsibilitiesand procedures to follow. Legislative Administrator - oversees the preparation, distribution, and posting ofagendas, ensures legal notices are published and posted, attends meetings, andrecords official decisions made by the City Council.Records Manager - oversees the preservation, maintenance, and accessibility ofpublic records, transcribes official minutes, resolutions, and ordinances adopted bythe City Council, and coordinates updates to the Municipal Code.

Respond to public inquiries and requests; provide high level of customer service.Contribute to the effective leadership of the organization.

Elections Official - administers the local elections process, coordinates with theCounty of Stanislaus to conduct election services, assists candidates with filingresponsibilities, and declares elections results.Political Reform Filing Officer - serves as compliance officer for Form 700 -Statement of Economic Interests and Campaign Finance forms.Prepare, distribute, and post agendas and public notices in accordance with statelaws.Maintain official records and archives.Conduct fair and impartial elections. 42

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 10 - Administration
Division: 104 - City Clerk
SA - Salaries
110-10-104.41001 Full Time Salaries 323,783 355,486 239,570 341,468 110-10-104.41002_000 Part Time Help General 20,372 40,000 15,248 40,000 110-10-104.41051 Confidential Pay 8,658 9,991 5,847 9,594 110-10-104.41052 Educational Incentive 268 1,800 2,157 3,740 110-10-104.41053 Sick Leave Conversion Pay 60 500 (60) 0 110-10-104.41055 Vacation Conversion Pay 2,892 3,000 14,822 2,000 110-10-104.41056 Management Leave Conversion 4,545 3,000 1,341 2,000 110-10-104.41100_001 Overtime Standard 348 1,000 1,652 4,000 110-10-104.49006 Salary Credits From Other Departments (3,468) 0 0 0 Account Classification Total: SA - Salaries 357,459 414,777 280,576 402,802 BE - Benefits
110-10-104.42002 Medical Dental Plan 46,406 40,420 32,900 27,024 110-10-104.42003 Vision Insurance 316 432 279 216
110-10-104.42004 Long Term Disability Insurance 1,397 1,851 1,223 1,281 110-10-104.42005 Life Insurance 717 1,278 20 645
110-10-104.42006 SUI 738 214 231 108
110-10-104.42007 Workers Comp Insurance 1,022 996 1,109 967 110-10-104.42008 City Liability Insurance 12,142 9,553 5,618 17,165 110-10-104.42009 PERS 65,132 66,865 46,004 80,155
110-10-104.42010 Medicare Tax 5,216 6,014 4,045 5,841
110-10-104.42011 Social Security 0 2,542 609 2,728
110-10-104.42012 Retiree Health Insurance 9,713 10,665 7,187 10,897 110-10-104.42013 Deferred Comp 465 4,891 1,877 4,220
110-10-104.42014 Deferred Comp In Lieu 4,750 5,700 3,325 11,400 110-10-104.42016 Employee Contrib To PERS (31,783) (33,056) (22,812) (31,932) 110-10-104.42019 PERS UAL (Unfunded Accrued Liability) 47,190 51,417 42,850 53,790 Account Classification Total: BE - Benefits 163,421 169,782 124,464 184,505 CO - Contractual Services
110-10-104.43060_000 Contract Services General 0 27,000 0 25,000 110-10-104.43152 Contract-Elections 6,643 342,345 152,278 165,000 110-10-104.43155 Physicals, Shots & Psychological 0 455 455 300 110-10-104.43181 Municipal Code Updates 1,683 5,000 3,246 5,000 Account Classification Total: CO - Contractual Services 8,326 374,800 155,979 195,300 SU - Supplies and Maintenance
110-10-104.44001_000 Supplies General 3,134 5,000 4,899 5,000 110-10-104.44010_001 Computer Software Maintenance 12,329 16,000 12,484 16,000 110-10-104.44010_100 Computer Replacement 0 0 0 1,100
110-10-104.44035 Photo Copies 0 125 0 125
110-10-104.44040_000 Postage General 1,663 1,000 585 1,000 Account Classification Total: SU - Supplies and Maintenance 17,126 22,125 17,968 23,225 UT - Utilities
110-10-104.45001_000 Telephone General 1,779 2,000 1,026 2,000 110-10-104.45001_002 Telephone Wireless/Tablet Service Plan 624 1,000 0 1,000 Account Classification Total: UT - Utilities 2,403 3,000 1,026 3,000 VE - Vehicle Expenses
110-10-104.46000 Auto Allowance 2,357 2,400 2,043 2,400 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 104 City Clerk
43

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 104 City Clerk
Account Classification Total: VE - Vehicle Expenses 2,357 2,400 2,043 2,400 MI - Miscellaneous Expenses
110-10-104.47005 Advertising 405 2,000 2,165 3,000
110-10-104.47030 Conferences 3,008 3,969 4,469 6,000
110-10-104.47040_000 Dues Miscellaneous 2,130 2,900 1,497 1,700 110-10-104.47050 Meetings 0 1,000 0 1,000
110-10-104.47065 Professional Development 1,100 1,600 450 1,600 110-10-104.47095_000 Training General/Travel 5,037 8,931 4,893 10,000 Account Classification Total: MI - Miscellaneous Expenses 11,679 20,400 13,474 23,300 TO - Transfers Out
110-10-104.48001_083 Transfers Out To Fd 501 for I.T. Services 14,031 13,456 11,210 12,536 110-10-104.48001_085 Transfers Out To Fd 242 Network 137 793 793 754 110-10-104.48001_089
Transfers Out To Fd 242 Computer
Replacement 1,424 157 157 0
Account Classification Total: TO - Transfers Out 15,592 14,406 12,160 13,290 Division Total: 104 - City Clerk 578,363 1,021,690 607,689 847,822 Department Total: 10 - Administration 578,363 1,021,690 607,689 847,822 EXPENSES Total 578,363 1,021,690 607,689 847,822
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 578,363 1,021,690 607,689 847,822 Fund Total: 110 - General Fund (578,363) (1,021,690) (607,689) (847,822) 44

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS
GOALS & OBJECTIVES● ● ● ● ● ● ● ● ●
FinanceThe Finance Division includes the functions of Finance, Accounting, Purchasing, andTreasury. It is responsible for maintaining the City's accounting system, including the budgetand financial reports. The Finance Division serves the City's Strategic Plan Policy Initiative ofFiscal Responsibility. Finance also oversees the Utility Billing Division for the City's monthlyutility bills, as well as Accounts Receivable, Citywide.Developing, implementing and maintaining the City's accounting system, annual budget,annual audit, grant reporting, State Controller's reporting, cash reconciliation, purchasing,debt administration and financial investments.Ensure that all financial transactions are accurately recorded and reported inaccordance with generally accepted accounting principals (GAAP).Invest and report on the City's idle funds in accordance with the City's investmentpolicy and the California Government Code.

Prepare business license renewals and delinquent notices semi-annually.Processing of all cash, check, credit card, and electronic payment revenue receivedby the City.

Prepare the City's budget document as a comprehensive, understandable guide to the City's annual financial operations.Oversee the City's annual audit and preparation of the City's annual FinancialStatements as a comprehensive document presenting all financial activities of theCity.Ensure the City's purchasing policies and procedures are being followed and all purchasing guidelines are being adhered to, including the Turlock Municipal Code.Maintain appropriate and adequate internal controls to ensure the safeguarding ofthe City's assets and mitigate any potential risks to these assets and the stability ofthe City.Management of the utility bills on a monthly basis, including delinquent water shut-off. 45

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

REVENUES
Department: 10 - Administration
Division: 106 - Finance
CH - Charges for Services
110-10-106.35024_003 Support Services to Outside Agencies SRWA 7,813 0 0 0 110-10-106.35186 Cannabis Permit-Plan Check & Inspection 238 0 998 0 Account Classification Total: CH - Charges for Services 8,051 0 998 0 TI - Transfers In
110-10-106.38001_008 Transfers In Fr 410&420 Bldg Maint-Coll&Bill 14,310 15,350 11,816 16,458 110-10-106.38001_009 Transfers In Fr 410&420 Utilities-Coll & Bill 5,440 5,086 4,498 5,670 110-10-106.38001_350 Transfers In Fr F119 for Arrearages 1,906 0 0 0 Account Classification Total: TI - Transfers In 21,656 20,436 16,314 22,128 Division Total: 106 - Finance 29,706 20,436 17,312 22,128 Department Total: 10 - Administration 29,706 20,436 17,312 22,128 REVENUES Total 29,706 20,436 17,312 22,128

EXPENSES
Department: 10 - Administration
Division: 106 - Finance
SA - Salaries
110-10-106.41001 Full Time Salaries 755,175 979,984 764,681 1,106,505 110-10-106.41002_000 Part Time Help General 0 13,000 0 15,000 110-10-106.41050 Bilingual Pay 6,483 7,012 6,411 8,900
110-10-106.41052 Educational Incentive 2,487 2,602 2,146 2,680 110-10-106.41053 Sick Leave Conversion Pay 4,380 4,000 4,426 5,000 110-10-106.41055 Vacation Conversion Pay 7,527 5,750 1,844 6,000 110-10-106.41056 Management Leave Conversion 12,468 8,500 3,753 8,500 110-10-106.41059 Continuous Service Pay 8,397 10,149 7,930 10,707 110-10-106.41100_001 Overtime Standard 0 5,375 316 5,500 Account Classification Total: SA - Salaries 796,916 1,036,372 791,508 1,168,792 BE - Benefits
110-10-106.42002 Medical Dental Plan 170,292 140,813 189,613 151,347 110-10-106.42003 Vision Insurance 1,497 2,014 1,614 1,998 110-10-106.42004 Long Term Disability Insurance 3,202 5,072 4,220 4,127 110-10-106.42005 Life Insurance 1,636 3,502 70 2,080
110-10-106.42006 SUI 1,967 581 550 311
110-10-106.42007 Workers Comp Insurance 1,904 2,503 1,902 2,779 110-10-106.42008 City Liability Insurance 26,765 24,029 18,247 49,349 110-10-106.42009 PERS 140,439 178,985 139,126 199,713
110-10-106.42010 Medicare Tax 11,315 15,274 11,143 16,947 110-10-106.42011 Social Security 0 1,860 141 930
110-10-106.42012 Retiree Health Insurance 19,988 24,832 19,606 27,623 110-10-106.42013 Deferred Comp 11,267 17,112 10,445 18,280 110-10-106.42014 Deferred Comp In Lieu 6,311 11,400 4,852 5,700 110-10-106.42016 Employee Contrib To PERS (68,987) (89,393) (69,416) (101,051) 110-10-106.42019 PERS UAL (Unfunded Accrued Liability) 119,547 129,398 107,830 183,781 Account Classification Total: BE - Benefits 447,142 467,982 439,942 563,914 CO - Contractual Services
110-10-106.43010 Contract Attorney 0 0 0 10,000
110-10-106.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 29,361 30,701 23,248 32,914
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 106 Finance
46

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 106 Finance
110-10-106.43055_002 Consultant Audit 29,476 59,400 25,050 62,570 110-10-106.43055_003 Consultant State Mandates 9,400 10,000 9,600 10,000 110-10-106.43060_000 Contract Services General 44,194 100,000 40,461 90,000 110-10-106.43065 Copier Maintenance/Lease 1,881 4,000 1,721 4,000 110-10-106.43066 Printer Maintenance 2,314 4,000 1,312 3,000 110-10-106.43155 Physicals, Shots & Psychological 185 500 0 500 110-10-106.43175 Transaction Fees-Credit Card 10,289 9,000 7,664 9,000 Account Classification Total: CO - Contractual Services 127,100 217,601 109,054 221,984 SU - Supplies and Maintenance
110-10-106.44001_000 Supplies General 8,294 12,000 8,935 12,600 110-10-106.44001_002 Supplies Business Licenses 371 600 0 0 110-10-106.44010_001 Computer Software Maintenance 673 1,000 1,050 13,050 110-10-106.44010_100 Computer Replacement 0 0 0 1,100
110-10-106.44015_001 Utility Billing Supplies 0 6,000 7,242 6,000 110-10-106.44015_002 Utility Billing Postage 44,827 43,000 40,534 48,600 110-10-106.44015_003 Utility Billing Forms 10,352 10,000 9,980 12,100 110-10-106.44020 Forms 1,252 1,500 1,909 2,000
110-10-106.44040_000 Postage General 12,162 13,000 13,012 18,000 110-10-106.44090 Office Equipment & Furniture 48,239 22,000 10,029 0 Account Classification Total: SU - Supplies and Maintenance 126,170 109,100 92,692 113,450 UT - Utilities
110-10-106.45001_000 Telephone General 3,032 4,000 2,592 4,000 110-10-106.45001_002 Telephone Wireless/Tablet Service Plan 72 0 0 0 110-10-106.45004 City Hall Shared Costs - Utilities 10,878 10,172 8,996 11,340 110-10-106.45007 Internet Access 1,047 1,200 935 1,200
Account Classification Total: UT - Utilities 15,029 15,372 12,523 16,540 VE - Vehicle Expenses
110-10-106.46000 Auto Allowance 1,296 1,320 1,124 1,320 110-10-106.46001 Mileage Reimbursement 0 150 0 150
Account Classification Total: VE - Vehicle Expenses 1,296 1,470 1,124 1,470 MI - Miscellaneous Expenses
110-10-106.47005 Advertising 1,218 2,500 1,091 2,500
110-10-106.47040_000 Dues Miscellaneous 1,939 2,000 1,730 2,000 110-10-106.47050 Meetings 206 200 75 200
110-10-106.47065 Professional Development 2,085 2,185 700 2,185 110-10-106.47081
Educational Assistance Program
Reimbursement 0 500 140 500
110-10-106.47090 Testing & Recruitment 72 1,000 69 1,000 110-10-106.47095_000 Training General/Travel 18,059 25,000 16,024 20,000 Account Classification Total: MI - Miscellaneous Expenses 23,578 33,385 19,829 28,385 TO - Transfers Out
110-10-106.48001_012 Transfers Out To Fd 501 Info Tech-GIS 32,660 32,347 22,793 0 110-10-106.48001_083 Transfers Out To Fd 501 for I.T. Services 43,496 41,489 34,570 42,830 110-10-106.48001_085 Transfers Out To Fd 242 Network 423 2,445 2,445 2,579 110-10-106.48001_089
Transfers Out To Fd 242 Computer
Replacement 3,352 2,450 2,450 0
Account Classification Total: TO - Transfers Out 79,931 78,731 62,258 45,409 Division Total: 106 - Finance 1,617,162 1,960,013 1,528,930 2,159,944 Department Total: 10 - Administration 1,617,162 1,960,013 1,528,930 2,159,944 EXPENSES Total 1,617,162 1,960,013 1,528,930 2,159,944
Fund REVENUE Total: 110 - General Fund 29,706 20,436 17,312 22,128 47

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 106 Finance
Fund EXPENSE Total: 110 - General Fund 1,617,162 1,960,013 1,528,930 2,159,944 Fund Total: 110 - General Fund (1,587,455) (1,939,577) (1,511,618) (2,137,816) 48

CITY OF TURLOCK BUDGET FY 25-26PURPOSEGOALS & OBJECTIVES● ● ● ● ● ● Prosecute violations of the Turlock Municipal CodeProvide legal advice/guidance to the City Council, City Manager, and all CityDepartments City AttorneyTo provide legal services to the City Council and City Departments.Draft, review, and approve all contractsEnsure compliance with all Turlock Municipal Code, Stanislaus County, State ofCalifornia, and Federal requirementsDraft, review, and approve all resolutions and ordinancesManage all litigation 49

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

REVENUES
Department: 10 - Administration
Division: 108 - City Attorney
CH - Charges for Services
110-10-108.35014_009 Salary Reimbursement City Attorney 6,823 0 7,112 0 Account Classification Total: CH - Charges for Services 6,823 0 7,112 0 Division Total: 108 - City Attorney 6,823 0 7,112 0
Department Total: 10 - Administration 6,823 0 7,112 0
REVENUES Total 6,823 0 7,112 0

EXPENSES
Department: 10 - Administration
Division: 108 - City Attorney
SA - Salaries
110-10-108.41001 Full Time Salaries 17,820 105,766 88,205 111,570 110-10-108.41051 Confidential Pay 891 5,288 4,410 5,578 110-10-108.41055 Vacation Conversion Pay 0 500 0 1,000
Account Classification Total: SA - Salaries 18,711 111,554 92,615 118,148 BE - Benefits
110-10-108.42002 Medical Dental Plan 3,106 17,360 18,571 15,624 110-10-108.42003 Vision Insurance 24 216 136 216
110-10-108.42004 Long Term Disability Insurance 61 551 489 418 110-10-108.42005 Life Insurance 29 381 8 211
110-10-108.42006 SUI 0 60 60 30
110-10-108.42007 Workers Comp Insurance 46 268 224 284
110-10-108.42008 City Liability Insurance 664 2,570 2,147 5,035 110-10-108.42009 PERS 3,347 19,634 16,374 20,466
110-10-108.42010 Medicare Tax 273 1,617 1,319 1,713
110-10-108.42012 Retiree Health Insurance 535 3,173 2,646 3,347 110-10-108.42013 Deferred Comp 0 529 0 558
110-10-108.42016 Employee Contrib To PERS (1,684) (9,995) (8,335) (10,543) 110-10-108.42019 PERS UAL (Unfunded Accrued Liability) 0 0 0 17,930 Account Classification Total: BE - Benefits 6,401 36,364 33,639 55,289 CO - Contractual Services
110-10-108.43009 City Attorney Services 0 0 0 450,000
110-10-108.43010 Contract Attorney 393,731 425,000 302,832 30,000 110-10-108.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 8,081 8,447 6,345 9,055
110-10-108.43060_000 Contract Services General 1,790 120,000 39,452 60,000 Account Classification Total: CO - Contractual Services 403,602 553,447 348,628 549,055 SU - Supplies and Maintenance
110-10-108.44001_000 Supplies General 490 6,200 6,922 3,000 110-10-108.44010_001 Computer Software Maintenance 342 1,500 0 0 110-10-108.44010_100 Computer Replacement 0 0 0 2,200
110-10-108.44035 Photo Copies 0 200 0 200
110-10-108.44040_000 Postage General 0 200 0 200
Account Classification Total: SU - Supplies and Maintenance 832 8,100 6,922 5,600 UT - Utilities
110-10-108.45001_000 Telephone General 112 0 623 720
110-10-108.45001_002 Telephone Wireless/Tablet Service Plan 38 500 456 1,000 110-10-108.45004 City Hall Shared Costs - Utilities 2,992 2,799 2,477 3,120 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 108 City Attorney
50

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 108 City Attorney
Account Classification Total: UT - Utilities 3,142 3,299 3,556 4,840 MI - Miscellaneous Expenses
110-10-108.47015 Books & Subscriptions 0 2,500 0 2,500
110-10-108.47030 Conferences 3,574 3,500 650 2,500
110-10-108.47065 Professional Development 400 0 0 500
110-10-108.47325 Attorney Investigations/Litigation 20,628 75,000 33 75,000 Account Classification Total: MI - Miscellaneous Expenses 24,602 81,000 683 80,500 TO - Transfers Out
110-10-108.48001_083 Transfers Out To Fd 501 for I.T. Services 4,677 4,485 3,740 4,179 110-10-108.48001_085 Transfers Out To Fd 242 Network 46 264 264 251 Account Classification Total: TO - Transfers Out 4,723 4,749 4,004 4,430 Division Total: 108 - City Attorney 462,014 798,513 490,048 817,862 Department Total: 10 - Administration 462,014 798,513 490,048 817,862 EXPENSES Total 462,014 798,513 490,048 817,862
Fund REVENUE Total: 110 - General Fund 6,823 0 7,112 0 Fund EXPENSE Total: 110 - General Fund 462,014 798,513 490,048 817,862 Fund Total: 110 - General Fund (455,191) (798,513) (482,936) (817,862) 51

CITY OF TURLOCK BUDGET FY 25-26Human RelationsVISIONMISSIONPURPOSEGOALDEPARTMENT OVERVIEW ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● ●
Our Vision is to supporting people and build communityOur Mission is to create an environment that attracts, cultivates, and retains a quality work force.We provide quality customer service and assistance to City departments, City employees and thegeneral public.The Human Relations Department's goal is to always provide top notch support services and echoprofessionalism throughout City departments.The Human Relations Department encompasses the functions of Human Resources and Payroll. Thedepartment is responsible for a broad range of programs and services for City staff.Key ResponsibilitiesOversee employee benefits and retirement administrationCentralized HR department in recruitment, selection, onboarding, and offboardingTraining and development including Leadership AcademyPolicy and procedure development and compliance with labor lawsClassification and compensationLabor and employee relationsWorkers' compensation and industrial injury managementWorkplace safety and risk managementSuccession planning and coachingEmployee engagement and cross department collaborationLabor contract administrationEmployee disciplinePayroll processing and salary administrationLeave management, long-term disability, and life insuranceContract ManagementPersonnel records 52

CITY OF TURLOCK BUDGET FY 25-26Human Relations
HUMAN RELATIONS HIGHLIGHTS FOR CALENDAR YEAR 2024:
● ● ● ● ● ● ●
2,085 Entries in New World14,094 Paychecks
3,461 Applications reviewed73 Recruitments35 New full-time employees hired126 New part-time employees hired1,284 Personnel Actions processed 53

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 10 - Administration
Division: 109 - Human Relations
SA - Salaries
110-10-109.41001 Full Time Salaries 693,215 813,675 663,341 889,888 110-10-109.41002_000 Part Time Help General 0 0 1,131 0 110-10-109.41002_014 Part Time Help Human Relations 40,603 78,000 40,734 70,000 110-10-109.41050 Bilingual Pay 4,202 4,553 3,725 4,873
110-10-109.41051 Confidential Pay 14,247 18,585 15,054 20,899 110-10-109.41052 Educational Incentive 6,677 7,553 4,747 6,073 110-10-109.41053 Sick Leave Conversion Pay 3,278 5,350 2,898 4,000 110-10-109.41055 Vacation Conversion Pay 10,077 7,150 2,027 7,000 110-10-109.41056 Management Leave Conversion 3,626 5,800 1,103 4,000 110-10-109.41059 Continuous Service Pay 5,358 6,803 5,573 7,296 110-10-109.41100_001 Overtime Standard 6,320 6,000 4,747 9,000 Account Classification Total: SA - Salaries 787,601 953,469 745,079 1,023,029 BE - Benefits
110-10-109.42002 Medical Dental Plan 122,214 124,005 141,661 116,193 110-10-109.42003 Vision Insurance 1,246 1,674 1,340 1,512 110-10-109.42004 Long Term Disability Insurance 2,943 4,239 3,710 3,337 110-10-109.42005 Life Insurance 1,504 2,927 61 1,682
110-10-109.42006 SUI 1,957 528 492 268
110-10-109.42007 Workers Comp Insurance 1,902 2,272 1,790 2,438 110-10-109.42008 City Liability Insurance 26,495 21,806 17,172 43,283 110-10-109.42009 PERS 132,603 159,795 127,917 171,199
110-10-109.42010 Medicare Tax 11,300 13,825 10,547 14,834 110-10-109.42011 Social Security 2,233 2,480 1,373 2,170 110-10-109.42012 Retiree Health Insurance 20,797 24,409 19,900 26,697 110-10-109.42013 Deferred Comp 12,540 14,729 11,397 15,837 110-10-109.42014 Deferred Comp In Lieu 5,598 5,700 4,852 5,700 110-10-109.42016 Employee Contrib To PERS (65,481) (80,024) (64,095) (86,762) 110-10-109.42019 PERS UAL (Unfunded Accrued Liability) 110,110 119,972 99,980 143,439 Account Classification Total: BE - Benefits 387,959 418,337 378,097 461,827 CO - Contractual Services
110-10-109.43010 Contract Attorney 256,695 300,000 244,872 300,000 110-10-109.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 20,045 21,117 15,657 22,638
110-10-109.43060_000 Contract Services General 9,258 75,000 780 49,000 110-10-109.43060_026 Contract Services Target Solutions 16,305 20,000 17,061 22,000 110-10-109.43060_038
Contract Services NeoGov-
GovernmentJobs.Com 32,310 50,000 34,249 75,000
110-10-109.43065 Copier Maintenance/Lease 9,118 12,000 10,346 15,000 110-10-109.43066 Printer Maintenance 666 5,000 504 1,000 110-10-109.43085 Fingerprinting 25 180 0 200
110-10-109.43125_010 Maintenance Office/Computer Equip 3,547 7,500 527 7,500 110-10-109.43125_029 Maintenance Scanner 0 0 0 2,500
110-10-109.43155 Physicals, Shots & Psychological 302 600 110 600 110-10-109.43182 Printing 0 2,000 0 2,000
110-10-109.43755 Strategic/Operational Plan 13,642 15,000 21,107 105,000 Account Classification Total: CO - Contractual Services 361,912 508,397 345,213 602,438 SU - Supplies and Maintenance
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 109 Human Relations
54

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 109 Human Relations
110-10-109.44001_000 Supplies General 10,916 14,258 8,780 13,000 110-10-109.44010_001 Computer Software Maintenance 270 1,000 438 1,200 110-10-109.44010_100 Computer Replacement 0 0 0 1,100
110-10-109.44035 Photo Copies 0 200 0 500
110-10-109.44040_000 Postage General 928 1,750 1,038 2,000 110-10-109.44090 Office Equipment & Furniture 3,347 14,242 6,223 0 Account Classification Total: SU - Supplies and Maintenance 15,460 31,450 16,478 17,800 UT - Utilities
110-10-109.45001_000 Telephone General 1,982 2,500 1,982 3,000 110-10-109.45001_002 Telephone Wireless/Tablet Service Plan 499 1,200 416 1,200 110-10-109.45004 City Hall Shared Costs - Utilities 7,484 6,997 6,193 7,800 Account Classification Total: UT - Utilities 9,965 10,697 8,590 12,000 VE - Vehicle Expenses
110-10-109.46000 Auto Allowance 2,357 2,400 2,043 2,400 110-10-109.46001 Mileage Reimbursement 0 500 121 1,000
Account Classification Total: VE - Vehicle Expenses 2,357 2,900 2,164 3,400 MI - Miscellaneous Expenses
110-10-109.47015 Books & Subscriptions 0 2,500 384 3,500 110-10-109.47030 Conferences 9,033 30,000 20,671 25,000 110-10-109.47040_000 Dues Miscellaneous 0 3,750 0 3,750 110-10-109.47050 Meetings 714 1,000 148 1,000
110-10-109.47065 Professional Development 3,100 3,900 600 4,400 110-10-109.47066 Labor Law Posters 1,635 3,107 3,107 3,500 110-10-109.47079 Medical Testing-COVID 19 1,086 3,393 0 5,000 110-10-109.47090 Testing & Recruitment 1,558 4,500 2,120 3,000 110-10-109.47095_007 Training Human Relations Training Academy 1,550 0 0 0 110-10-109.47102 Municipal Volunteers Partnership Program 250 1,000 109 1,000 110-10-109.47106 Achievement Awards 0 0 0 16,000
110-10-109.47325 Attorney Investigations/Litigation 80,251 80,000 27,780 50,000 Account Classification Total: MI - Miscellaneous Expenses 99,177 133,150 54,920 116,150 TO - Transfers Out
110-10-109.48001_083 Transfers Out To Fd 501 for I.T. Services 37,416 35,882 29,900 33,428 110-10-109.48001_085 Transfers Out To Fd 242 Network 365 2,116 2,116 2,012 110-10-109.48001_089
Transfers Out To Fd 242 Computer
Replacement 3,636 1,543 1,543 0
Account Classification Total: TO - Transfers Out 41,417 39,541 33,559 35,440 Division Total: 109 - Human Relations 1,705,847 2,097,941 1,584,100 2,272,084 Department Total: 10 - Administration 1,705,847 2,097,941 1,584,100 2,272,084 EXPENSES Total 1,705,847 2,097,941 1,584,100 2,272,084
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 1,705,847 2,097,941 1,584,100 2,272,084 Fund Total: 110 - General Fund (1,705,847) (2,097,941) (1,584,100) (2,272,084) 55

CITY OF TURLOCK BUDGET FY 25-26PURPOSEGeneral GovernmentThe General Government division accounts for those expenditures funded with General Funddollars which provide City-wide benefit or which are not allocable to a specific General Fundfunction. In many cities these are referred to as "Non-Departmental" expenditures. Examplesof these expenditures include maintenance of shared City facilities, county property taxadministrative fees, master plan and specific plan activities that are in the early developmentstages and General Fund contributions to infrastructure projects. 56

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 10 - Administration
Division: 112 - General Government
SA - Salaries
110-10-112.41001 Full Time Salaries 76,004 78,448 64,712 80,796 110-10-112.41050 Bilingual Pay 1,270 1,311 1,081 1,350
110-10-112.41053 Sick Leave Conversion Pay 1,192 650 126 650 110-10-112.41054 Stand By Wages 343 0 412 500
110-10-112.41055 Vacation Conversion Pay 974 850 0 1,000 110-10-112.41059 Continuous Service Pay 2,324 2,750 2,268 2,832 110-10-112.41100_001 Overtime Standard 279 1,000 459 1,000 Account Classification Total: SA - Salaries 82,387 85,009 69,059 88,128 BE - Benefits
110-10-112.42002 Medical Dental Plan 19,032 25,172 17,368 22,655 110-10-112.42003 Vision Insurance 160 313 139 313
110-10-112.42004 Long Term Disability Insurance 325 409 358 303 110-10-112.42005 Life Insurance 166 283 6 153
110-10-112.42006 SUI 345 86 86 43
110-10-112.42007 Workers Comp Insurance 2,293 2,290 1,942 2,375 110-10-112.42008 City Liability Insurance 2,989 3,277 1,749 6,287 110-10-112.42009 PERS 14,691 15,042 12,399 15,312
110-10-112.42010 Medicare Tax 1,157 1,232 977 1,278
110-10-112.42012 Retiree Health Insurance 1,520 1,569 1,294 1,616 110-10-112.42013 Deferred Comp 0 654 0 674
110-10-112.42016 Employee Contrib To PERS (7,175) (7,442) (6,135) (7,664) 110-10-112.42019 PERS UAL (Unfunded Accrued Liability) 22,808 24,851 20,710 25,998 Account Classification Total: BE - Benefits 58,311 67,736 50,894 69,343 CO - Contractual Services
110-10-112.43005_000 Alarm Monitoring General 81,002 80,000 69,405 90,000 110-10-112.43013
Interagency Intercept Program Software
Services 450 0 0 0
110-10-112.43014 Compensation Study 43,400 80,000 65,657 0 110-10-112.43026 Hearing Officer 0 15,000 0 15,000
110-10-112.43035_001
City Hall Shared Costs-Contract Services
Transfers In (257,044) (268,876) (201,756) (288,245)
110-10-112.43040 Collection Service 1,048 1,200 265 1,200 110-10-112.43060_000 Contract Services General 0 135,000 24,094 50,000 110-10-112.43060_007 Contract Services Cost Allocation Plan 17,000 17,750 5,250 18,500 110-10-112.43064 Fire Extinguisher 423 500 216 0
110-10-112.43100_001 Insurance Property 52,965 48,438 45,893 56,949 110-10-112.43120_003 Building Maintenance Supplies 31,345 41,700 32,029 36,000 110-10-112.43125_004 Maintenance Elevator/Inspection 3,895 6,000 2,100 7,000 110-10-112.43125_013 Maintenance New World Software 88,135 93,352 92,526 97,172 110-10-112.43155 Physicals, Shots & Psychological 54 0 0 0 110-10-112.43166_001 Actuarial Report GASB 68 3,650 3,650 1,400 3,650 110-10-112.43182 Printing 0 0 1,067 0
110-10-112.43183 LAFCO 54,844 55,000 58,022 60,000
110-10-112.43185 Railroad Lease-S. First St. 321 330 0 350 Account Classification Total: CO - Contractual Services 121,488 309,044 196,169 147,576 SU - Supplies and Maintenance
110-10-112.44010_001 Computer Software Maintenance 0 4,400 0 0 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 112 General Government
57

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 112 General Government
110-10-112.44010_003 Computer Software 0 37,000 0 0
110-10-112.44011 Records Management 7,450 10,000 0 0
Account Classification Total: SU - Supplies and Maintenance 7,450 51,400 0 0 UT - Utilities
110-10-112.45001_000 Telephone General 23,670 18,000 23,524 25,000 110-10-112.45002_000 Turlock Irrigation District General 65,341 62,000 57,517 65,000 110-10-112.45003_000 PG & E General 2,975 5,500 3,217 5,500 110-10-112.45004 City Hall Shared Costs - Utilities (93,250) (87,250) (77,172) (97,250) 110-10-112.45005 T-1 Line 620 750 518 750
110-10-112.45015 Cable Services 642 1,000 593 1,000
Account Classification Total: UT - Utilities (1) 0 8,197 0 MI - Miscellaneous Expenses
110-10-112.47005 Advertising 0 2,000 0 0
110-10-112.47010 Bank Charges 52,726 119,600 133,196 56,400 110-10-112.47055 Cash Over/Short 13 0 87 100
110-10-112.47067 Penalties/Fines 0 0 5,375 0
110-10-112.47070_003 Property Taxes Turlock Rural 13,187 13,451 13,451 13,720 110-10-112.47070_004
Property Taxes BCH (Downtown Business
District) 10,971 12,000 11,520 12,000
110-10-112.47070_006 Property Taxes 144 S Broadway-
DwtnBusinessDistr 1,853 2,000 1,946 2,100
110-10-112.47070_007 Property Taxes Montana Avenue 4,839 5,000 4,848 5,000 110-10-112.47070_008 Property Taxes 140 1st St 581 600 610 630 110-10-112.47080 Shoe Allowance 363 645 110 645
110-10-112.47082 Garbage Senior Discount 284,418 275,541 258,845 293,110 110-10-112.47106 Achievement Awards 3,924 15,000 12,082 0 110-10-112.47243 Stanislaus Alliance 50,000 50,000 50,000 50,000 110-10-112.47248 Turlock Partnership Incentives Program 1,000 30,000 0 30,000 110-10-112.47301 Personnel Development 0 12,000 0 0
110-10-112.47303 Safety Program 1,293 3,200 0 0
110-10-112.47304 Sales Tax Contingency Audit 22,164 30,000 4,631 30,000 110-10-112.47306 County Property Tax Admin Fee 102,512 110,000 0 115,000 110-10-112.47558
TDPOA-PBID-Maintenance Services/Clean Up
Activities 0 40,000 40,000 40,000
Account Classification Total: MI - Miscellaneous Expenses 549,845 721,037 536,700 648,705 BD - Bad Debt
110-10-112.47012 Bad Debt Expense (2,830) 0 (1,449) 0
Account Classification Total: BD - Bad Debt (2,830) 0 (1,449) 0 DS - Debt Service
110-10-112.53023_001 Lease Motorola Principal 276,469 287,860 287,859 299,719 110-10-112.53023_002 Lease Motorola Interest 61,843 50,453 50,452 38,593 Account Classification Total: DS - Debt Service 338,311 338,313 338,311 338,312 TO - Transfers Out
110-10-112.48001_013 Transfers Out To Fd 205 GF Contrib to Pedretti 182,431 133,875 111,560 171,744 110-10-112.48001_014 Transfers Out To 205 GF Contrib to Reg Sports 353,988 354,943 295,790 340,698 110-10-112.48001_017 Transfers Out To Fd 301 ADA Improvements 10,000 25,000 25,000 25,000 110-10-112.48001_212 Transfers Out To Fd 301 Facility Maintenance 60,000 60,000 60,000 60,000 110-10-112.48001_305
Transfers Out To Fd 502 Engineering fr
Fd110GF 335,180 0 0 0
110-10-112.48001_326 Transfers Out to Fd502Eng fr Fd110-Fee Subsidy 145,000 0 0 0
Account Classification Total: TO - Transfers Out 1,086,599 573,818 492,350 597,442 58

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 112 General Government
Division Total: 112 - General Government 2,241,561 2,146,357 1,690,231 1,889,506 Department Total: 10 - Administration 2,241,561 2,146,357 1,690,231 1,889,506 EXPENSES Total 2,241,561 2,146,357 1,690,231 1,889,506
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 2,241,561 2,146,357 1,690,231 1,889,506 Fund Total: 110 - General Fund (2,241,561) (2,146,357) (1,690,231) (1,889,506) 59

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
The funds received from the Federal Government and the County of Stanislaus have been fullyutilized as of FY 21/22 and no more funds are anticipated.

COVID 19 (Corona Virus)The COVID-19 virus was first detected in Wuhan City, China in December 2019. Thissymptoms of COVID-19 range from mild to severe, including death. On March 4, 2020, theGovernor of the State of California declared a state of emergency in the State of California dueto the number of confirmed cases of COVID-19 in the State. On March 11, 2020, the WorldHealth Organization ("WHO") officially classified COVID-19 as a pandemic. On March 13,2020, the President of the United States declared a national emergency due to COVID-19.On March 17, 2020, the Director of Emergency Services proclaimed the existance of a localemergency in the City based on conditions or threatened conditions caused by COVID-19which has been ratified on a monthly basis subsequent to the initial declaration and continuesto date.On March 27, 2020, the federal government passed the Coronavirus Aid, Relief, and EconomicSecurity (CARES) Act to provide emergency assistance and health care response forindividuals, families, and businesses affected by the cornonavirus pandemic. The City ofTurlock's share of CARES funding totaled $2,508,417 from the Federal Government and$917,463 from the County of Stanislaus for a total of $3,425,880.These funds have been utilized to assist small businesses with business grants, StanRADcards, and the VOLT Scholarship program. The CARES Act funds have also been utilized toprovide full staffing levels at all four Fire Stations during Fiscal Year 20-21 and support publicsafety whose services are substantially dedicated to mitigating or responding to the COVID-19public health emergency. The CARES Act funds have also been utilized to provide PPE(personal protective equipment) to City staff and increase sanitizing of public facilities toassist in mitigating the spread of the Coronavirus, which are all eligible expenditures of thesefunds. 60

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

REVENUES
Department: 10 - Administration
Division: 189 - COVID 19 (Corona Virus)
IG - Intergovernmental
110-10-189.34311 FEMA-4482-DR-CA (COVID 19) 185,459 0 14,167 0 Account Classification Total: IG - Intergovernmental 185,459 0 14,167 0 Division Total: 189 - COVID 19 (Corona Virus) 185,459 0 14,167 0 Department Total: 10 - Administration 185,459 0 14,167 0 REVENUES Total 185,459 0 14,167 0
Fund REVENUE Total: 110 - General Fund 185,459 0 14,167 0 Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund 185,459 0 14,167 0
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 189 COVID 19
61

CITY OF TURLOCK BUDGET FY 25-26PURPOSEHomeless ResponseThe City of Turlock recognizes the need for a compassionate response to homelessnessthrough outreach, engagement, and linking services to our homeless residents. The City of Turlock, in conjunction with numerous non-profit organizations, is focused onproviding access to health care, mental health treatment, and housing services for ourunsheltered homeless population.The City has incorporated these activities into the respective departments that respond to theneeds and provide services for our unsheltered homeless population, such as Police, CodeEnforcement, and Parks, Recreation and Public Facilities. Fiscal Year 2025-2026 will be thelast year these activities will be expensed in a separate department, as they are part of thenormal City operations. 62

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 10 - Administration
Division: 192 - Homeless Response
CO - Contractual Services
110-10-192.43060_000 Contract Services General 3,931 160,000 0 0 Account Classification Total: CO - Contractual Services 3,931 160,000 0 0 Division Total: 192 - Homeless Response 3,931 160,000 0 0 Department Total: 10 - Administration 3,931 160,000 0 0 EXPENSES Total 3,931 160,000 0 0
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 3,931 160,000 0 0 Fund Total: 110 - General Fund (3,931) (160,000) 0 0
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 192 Homeless Response
63

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

VISIONMISSION

PRIMARY POLICE SERVICES
Turlock Police DepartmentTurlock Police Department is composed of both sworn and professional full time and part timeemployees who deliver a full range of law enforcement services to the community. The departmentnow consists of three divisions, Field Operations, Special Operations and Support Operations.Leading the Way Through ExcellenceAs police professionals, we commit ourselves to public service and public safety. As dedicated publicservants, we strive for the continual pursuit of justice; for fair and equal application of the law; to treatall persons with dignity and respect; and conduct ourselves in accordance with the law enforcementCode of Ethics for innovative and effective management of resources and to create and maintain anatmosphere that encourages community participation and input which develops lasting partnershipsand relationships.The Police Department continues to work diligently to provide operational efficiencies that will deliverservices for the highest priorities. We strive to prioritize calls for service to insure we respondaccordingly to threats to life, threats to persons, and property. Recruitment of Police Officers andtechnology integration remains a top priority for the Police Department. We have implemented hiringincentives, streamlined recruitment practices, and developed relationships with local police academiesto attract qualified applicants and fill our open positions. The Police Department is using andpursuing new technology to create efficiencies and enhance public safety. 64

CITY OF TURLOCK BUDGET FY 25-26Turlock Police Department

CONNECTIONS WITH THE COMMUNITY
The Turlock Police Department continues to engage our community through personal interactions from calls for service, attendance in numerous community events from cultural celebrations, iconic parades, celebratory events, farmers markets, school events, public meetings, business outreach, neighborhood watch and meet and greets with the Chief of Police. In addition, our outreach efforts and public information and education messaging utilizing social media has been a huge success and we continue to build in this area of communication. We continue with our daily log reports, monthly statistics reports, our annual report and our use of force reports which are also all available on line on our webpage. As part of the growth in our Department, Code Enforcement has been organizationally positioned back in the Police Department. The collaboration of resources with Code Enforcement Officers and our Neighborhood Resource Officer has been making a significant impact on the impacts of homelessness and blight in our community. Through this partnership, we have been able to assist and engage the community to solve quality of life issues and other related concerns. Our endeavors to continue with transparency and continued community involvement are the key to ensuring we are able to be supported by our community. The mutual trust and cooperation has been instrumental in supporting the strong and lasting relationships with our business owners and residents.

Our organization understands that our community's public safety needs are paramount. Our commitment to public safety remains steadfast and we endeavor to continuously enhance relationships through communication, trust, and quality interactions with all stakeholders. 14 145
65

CITY OF TURLOCK BUDGET FY 25-26Turlock Police Department

PROFESSIONALISM

EFFICIENCIES
The pride in professionalism within the Turlock Police Department organization is evident asdemonstrated during our interactions with our community. We endeavor as an organization tomaintain this level of professionalism regardless of the type of event that the interaction is occurringin, such as high-stress criminal incidents, threats to life or a low stress non-criminal event. We willcontinue to place an emphasis on and strive to enhance our levels of professionalism throughout ourorganization.

With growth, comes the opportunity to build upon programs and services that will directly impact ourCommunity for years to come. We are continuing to build upon programs and services provided inthe last year and are seeking out new opportunities to partner with residents, business owners,community leaders, and allied agency partners to deliver quality police services to Turlock. Our workwith various community stakeholders allows us to better address problems at the forefront by openinglines of communication and creating new opportunities to enhance services. 66

CITY OF TURLOCK BUDGET FY 25-26Turlock Police Department

BUDGET HIGHLIGHTS
In the proposed FY 25-26 budget, there are general budget increases related to staff salary and benefits, maintenance and contractual items. Updated equipment is essential for the safety of our Staff. We are dedicated to providing staff the necessary equipment to effectively and safely mitigate crisis situations in our community. Leveraging technology and equipment to provide for public safety in the City of Turlock is a priority. This can be accomplished through different avenues including upgraded equipment, drones, license plate readers and better ballistic protection. We work to budget where needed and prioritize based on funding availability.

HISTORICAL GENERAL FUND EXPENSE BUDGET
AMENDED FY 23-24 AMENDED FY 24-25 PROPOSED FY 25-26
$3,266,011 $2,057,767
SALARIES AND BENEFITS $22,842,235 $25,045,408 $26,759,935 CONTRACTUAL $520,173 $522,362 $538,682
TOTAL EXPENSES $27,365,549 $29,247,206 $29,897,509
SUPPLIES AND MAINTENANCE $371,923 $413,425 $541,125
MISCELLANEOUS $3,631,218
67

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

REVENUES
Department: 20 - Police
Division: 200 - Special Operations
LI - Licenses & Permits
110-20-200.31052 Other Permits 33,501 30,000 28,572 30,000 Account Classification Total: LI - Licenses & Permits 33,501 30,000 28,572 30,000 IG - Intergovernmental
110-20-200.34060 FEMA/OES Strike Team Reimbursement 0 10,000 12,554 10,000 110-20-200.34026 POST Reimbursement 57,066 40,000 23,580 40,000 110-20-200.34027 Extradition Reimbursement 17,030 10,000 8,077 10,000 Account Classification Total: IG - Intergovernmental 74,096 60,000 44,211 60,000 CH - Charges for Services
110-20-200.35014_003 Salary Reimbursement Police 136,523 45,000 138,689 45,000 110-20-200.35050 Police Services-Misc 12,502 15,000 11,284 15,000 110-20-200.35051 DUI Cost Recovery 10,476 5,000 2,919 5,000 110-20-200.35052 Fingerprint Revenue 8,915 12,000 6,811 12,000 110-20-200.35053 Noise Disturbance 50 0 50 0
110-20-200.35056 Vehicle Release 57,380 30,000 56,320 40,000 110-20-200.35186 Cannabis Permit-Plan Check & Inspection 671 0 5,482 0 110-20-200.37433 Salary Reimbursement from Cannabis 1,431 0 0 0 Account Classification Total: CH - Charges for Services 227,948 107,000 221,556 117,000 OR - Other Revenues
110-20-200.37050 Unclaimed Property 0 1,000 689 1,000
Account Classification Total: OR - Other Revenues 0 1,000 689 1,000 Division Total: 200 - Special Operations 335,544 198,000 295,027 208,000 Department Total: 20 - Police 335,544 198,000 295,027 208,000 REVENUES Total 335,544 198,000 295,027 208,000

EXPENSES
Department: 20 - Police
Division: 200 - Special Operations
SA - Salaries
110-20-200.41001 Full Time Salaries 2,476,197 2,944,778 2,222,244 2,992,762 110-20-200.41002_000 Part Time Help General 26,954 0 0 0 110-20-200.41002_004 Part Time Help Professional Standards 108,135 120,000 57,625 110,000 110-20-200.41010_001 Police Special Pay Special Assignment 30,920 25,354 26,983 34,899 110-20-200.41010_002 Police Special Pay FTO 0 0 351 0
110-20-200.41010_006 Police Special Pay POST Officer Differential 171,911 161,815 144,807 177,533 110-20-200.41010_007 Police Special Pay SWAT Pay 10,783 8,456 10,334 8,967 110-20-200.41050 Bilingual Pay 18,645 22,852 21,273 40,171 110-20-200.41051 Confidential Pay 7,791 8,478 6,960 9,162 110-20-200.41052 Educational Incentive 57,973 61,237 64,804 87,386 110-20-200.41053 Sick Leave Conversion Pay 14,013 40,000 64,918 40,000 110-20-200.41054 Stand By Wages 2,841 1,000 406 1,000
110-20-200.41055 Vacation Conversion Pay 29,259 60,000 23,050 55,000 110-20-200.41056 Management Leave Conversion 9,947 7,500 3,333 7,500 110-20-200.41059 Continuous Service Pay 114,629 135,279 92,785 113,002 110-20-200.41060 Signing Bonus 0 0 1,000 2,000
110-20-200.41100_001 Overtime Standard 22,717 20,000 17,272 20,000 110-20-200.41100_004 Overtime Special Operations 265,042 200,000 261,761 200,000 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 200 Police Special Operations 68

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 200 Police Special Operations 110-20-200.41100_019 Overtime FEMA/OES StrikeTeam Reimbursable 0 10,000 7,082 10,000 110-20-200.41100_029 Overtime Billable 27,937 25,000 40,526 25,000 110-20-200.41100_033 Overtime Retail Theft Operations 32,097 100,000 91,546 100,000 110-20-200.49006 Salary Credits From Other Departments (13,956) 0 0 0 Account Classification Total: SA - Salaries 3,413,835 3,951,749 3,159,061 4,034,382 BE - Benefits
110-20-200.42001 Uniform Allowance 33,238 37,252 33,579 37,252 110-20-200.42002 Medical Dental Plan 467,485 421,208 430,727 396,212 110-20-200.42003 Vision Insurance 3,675 4,946 3,315 5,162 110-20-200.42004 Long Term Disability Insurance 10,592 15,551 12,353 11,223 110-20-200.42005 Life Insurance 5,407 10,737 205 5,656
110-20-200.42006 SUI 6,440 1,822 1,658 877
110-20-200.42007 Workers Comp Insurance 67,461 74,660 60,349 76,607 110-20-200.42008 City Liability Insurance 232,746 175,219 144,560 332,227 110-20-200.42009 PERS 915,946 1,077,968 804,064 1,083,143 110-20-200.42010 Medicare Tax 49,528 57,155 43,969 58,499 110-20-200.42011 Social Security 3,160 7,440 2,573 6,820 110-20-200.42012 Retiree Health Insurance 101,201 123,192 91,287 121,371 110-20-200.42013 Deferred Comp 9,836 11,256 8,631 11,378 110-20-200.42014 Deferred Comp In Lieu 39,188 39,900 28,500 22,800 110-20-200.42016 Employee Contrib To PERS (281,983) (332,741) (259,320) (344,478) 110-20-200.42019 PERS UAL (Unfunded Accrued Liability) 803,947 718,623 598,850 779,884 Account Classification Total: BE - Benefits 2,467,866 2,444,188 2,005,300 2,604,633 CO - Contractual Services
110-20-200.43005_000 Alarm Monitoring General 9,847 7,300 3,464 7,300 110-20-200.43020 Car Wash 5,999 5,100 4,239 5,100
110-20-200.43040 Collection Service 0 200 0 200
110-20-200.43060_015 Contract Services Lexipol 7,995 8,000 8,235 8,500 110-20-200.43060_016 Contract Services Command Central 0 4,800 0 4,800 110-20-200.43060_017 Contract Services Cell Hawk 3,085 3,200 3,239 3,300 110-20-200.43060_028 Contract Services Berla 3,250 3,250 3,250 3,250 110-20-200.43060_029 Contract Services Callyo 3,540 3,600 0 3,600 110-20-200.43060_030 Contract Services Cellebrite 18,303 18,500 18,500 18,500 110-20-200.43060_031 Contract Services Critical Reach 0 1,000 0 1,000 110-20-200.43060_032 Contract Services Netmotion 5,776 8,859 0 8,859 110-20-200.43060_033 Contract Services TMS 800 800 0 800 110-20-200.43060_034 Contract Services Tracker Maintenance 1,497 5,610 1,497 2,000 110-20-200.43060_037 Contract Services Graykey 10,995 11,000 11,820 12,000 110-20-200.43060_041 Contract Services Imageware Systems 0 1,885 0 0 110-20-200.43060_043 Contract Services Veritone 8,200 8,600 8,200 10,000 110-20-200.43063 Fire Sprinkler & Suppression System 2,844 6,700 4,216 6,700 110-20-200.43064 Fire Extinguisher 245 1,200 (117) 600
110-20-200.43065 Copier Maintenance/Lease 5,379 11,050 6,576 9,000 110-20-200.43066 Printer Maintenance 17,133 14,250 11,438 18,000 110-20-200.43080 Drug Testing 0 500 0 500
110-20-200.43085 Fingerprinting 22,008 15,000 16,508 20,000 110-20-200.43115_000 Maint-Air & Heat General 16,251 17,000 14,761 17,500 110-20-200.43120_003 Building Maintenance Supplies 20,255 15,000 13,985 15,000 110-20-200.43120_005 Building Maintenance Repairs 37,207 27,300 21,084 25,000 110-20-200.43120_007 Building Maintenance HVAC 82,132 50,000 32,602 50,000 69

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 200 Police Special Operations 110-20-200.43125_004 Maintenance Elevator/Inspection 16,781 13,000 9,657 15,000 110-20-200.43125_010 Maintenance Office/Computer Equip 0 500 0 0 110-20-200.43125_013 Maintenance New World Software 7,462 7,875 7,835 8,227 110-20-200.43125_025 Maintenance Generator Repair 15,114 22,800 12,419 25,000 110-20-200.43125_029 Maintenance Scanner 0 3,600 0 0
110-20-200.43150 Pest Control 2,826 3,000 2,355 3,000
110-20-200.43155 Physicals, Shots & Psychological 31,497 35,500 29,483 35,500 110-20-200.43210 Clets 7,508 7,600 1,877 7,600
110-20-200.43211 Data Destruction Services 1,512 2,500 1,260 2,500 110-20-200.43214 Biohazard Disposal 762 1,000 715 1,500 110-20-200.43215 Cal-ID Program 3,535 3,500 2,554 3,500 110-20-200.43218 Vehicle Rental for Special Operations 29,834 20,000 22,517 20,000 Account Classification Total: CO - Contractual Services 399,574 370,579 274,167 373,336 SU - Supplies and Maintenance
110-20-200.44001_000 Supplies General 16,514 41,200 29,356 46,100 110-20-200.44001_010 Supplies Annual Report 814 1,000 0 1,000 110-20-200.44001_011 Supplies Legal Resources 1,270 1,300 1,270 1,300 110-20-200.44001_014 Supplies Prisoner Meals & Transportation 6,533 5,000 4,560 5,000 110-20-200.44001_015 Supplies Victim Medical Expenses 1,500 2,000 1,350 2,000 110-20-200.44001_016 Supplies Defense Tactics Training Unit 2,655 2,500 0 2,500 110-20-200.44001_022 Supplies Crime Scene/Investigative 2,902 2,500 1,089 10,500 110-20-200.44001_023 Supplies ID Bureau 373 2,000 2,593 2,000 110-20-200.44001_024 Supplies Property/Evidence 5,568 5,000 3,303 43,000 110-20-200.44001_030 Supplies Ammunition 28,346 54,000 51,109 54,000 110-20-200.44001_031 Supplies Badges 5,226 4,000 4,026 4,000 110-20-200.44001_039 Supplies Range 14,281 10,000 4,217 10,000 110-20-200.44001_069 Supplies Weapons/Armory 2,445 1,000 814 1,000 110-20-200.44010_001 Computer Software Maintenance 942 2,030 1,575 2,500 110-20-200.44010_013 Computer Police IBM Server Maintenance 1,100 1,245 1,245 775 110-20-200.44010_100 Computer Replacement 0 0 0 37,400
110-20-200.44030_001 Minor Equipment Safety 8,848 24,750 8,367 16,750 110-20-200.44030_003 Minor Equipment Safety-SIU 2,060 2,300 548 2,300 110-20-200.44030_005 Minor Equipment Office 0 500 0 0
110-20-200.44030_009 Minor Equipment Crime Scene/Investigative 776 9,000 3,778 9,000 110-20-200.44040_000 Postage General 58 0 30 0
110-20-200.44090 Office Equipment & Furniture 5,748 11,000 10,304 0 Account Classification Total: SU - Supplies and Maintenance 107,958 182,325 129,535 251,125 UT - Utilities
110-20-200.45001_000 Telephone General 35,881 39,100 33,319 39,100 110-20-200.45001_002 Telephone Wireless/Tablet Service Plan 42,861 54,000 38,897 60,000 110-20-200.45002_000 Turlock Irrigation District General 163,612 190,000 131,239 190,000 110-20-200.45003_000 PG & E General 66,965 70,000 54,498 70,000 110-20-200.45006 CDPD/Frame Relay 24,935 25,000 25,429 25,000 110-20-200.45015 Cable Services 6,112 4,560 6,198 6,200 Account Classification Total: UT - Utilities 340,367 382,660 289,580 390,300 VE - Vehicle Expenses
110-20-200.46000 Auto Allowance 1,879 1,200 1,121 1,200 Account Classification Total: VE - Vehicle Expenses 1,879 1,200 1,121 1,200 MI - Miscellaneous Expenses
110-20-200.47005 Advertising 12,909 6,000 3,720 6,000
70

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 200 Police Special Operations 110-20-200.47015 Books & Subscriptions 1,596 1,000 431 1,000 110-20-200.47040_000 Dues Miscellaneous 3,274 3,500 1,654 3,500 110-20-200.47050 Meetings 3,505 1,500 3,854 1,500
110-20-200.47055 Cash Over/Short (5) 0 0 0
110-20-200.47065 Professional Development 1,800 2,200 0 3,100 110-20-200.47080 Shoe Allowance 225 590 225 590
110-20-200.47090 Testing & Recruitment 781 3,000 1,489 3,000 110-20-200.47095_000 Training General/Travel 66,869 105,000 56,812 90,000 110-20-200.47095_015 Training EVOC 375 20,000 17,020 20,000 110-20-200.47350 Employee Recognition 2,416 5,000 3,742 5,000 110-20-200.47351 Background Credit Checks 218 500 155 500 110-20-200.47363 Technology 33,753 25,000 21,164 25,000 Account Classification Total: MI - Miscellaneous Expenses 127,716 173,290 110,265 159,190 TO - Transfers Out
110-20-200.48001_012 Transfers Out To Fd 501 Info Tech-GIS 48,986 48,519 34,196 50,595 110-20-200.48001_083 Transfers Out To Fd 501 for I.T. Services 593,510 134,109 111,760 120,760 110-20-200.48001_085 Transfers Out To Fd 242 Network 9,250 12,885 12,885 11,938 110-20-200.48001_088 Transfers Out Public Safety MDC's 66,096 67,680 67,680 0 110-20-200.48001_089
Transfers Out To Fd 242 Computer
Replacement 23,094 21,029 21,029 0
Account Classification Total: TO - Transfers Out 740,936 284,222 247,550 183,293 Division Total: 200 - Special Operations 7,600,130 7,790,213 6,216,579 7,997,459 Department Total: 20 - Police 7,600,130 7,790,213 6,216,579 7,997,459 EXPENSES Total 7,600,130 7,790,213 6,216,579 7,997,459
Fund REVENUE Total: 110 - General Fund 335,544 198,000 295,027 208,000 Fund EXPENSE Total: 110 - General Fund 7,600,130 7,790,213 6,216,579 7,997,459 Fund Total: 110 - General Fund (7,264,586) (7,592,213) (5,921,552) (7,789,459) 71

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

EXPENSES
Department: 20 - Police
Division: 205 - Support Operations
SA - Salaries
110-20-205.41001 Full Time Salaries 1,361,854 1,696,218 1,228,058 2,106,454 110-20-205.41002_000 Part Time Help General 7,938 68,000 46,978 74,320 110-20-205.41010_002 Police Special Pay FTO 284 0 175 0 110-20-205.41010_005 Police Special Pay Police Cadet Program 103,247 149,760 105,107 137,760 110-20-205.41010_006 Police Special Pay POST Officer Differential 13,509 15,618 14,126 19,163 110-20-205.41050 Bilingual Pay 4,552 7,271 3,807 6,290
110-20-205.41051 Confidential Pay 3,807 4,126 3,405 4,466 110-20-205.41052 Educational Incentive 20,164 24,126 18,288 25,691 110-20-205.41053 Sick Leave Conversion Pay 3,131 4,000 4,108 4,000 110-20-205.41055 Vacation Conversion Pay 7,860 4,000 18,705 4,000 110-20-205.41056 Management Leave Conversion 0 2,500 0 2,500 110-20-205.41059 Continuous Service Pay 29,451 42,878 30,035 42,243 110-20-205.41100_001 Overtime Standard 199,283 305,000 238,207 200,000 110-20-205.41100_025 Overtime Dispatchers 2,692 0 0 0
Account Classification Total: SA - Salaries 1,757,773 2,323,497 1,710,999 2,626,887 BE - Benefits
110-20-205.42001 Uniform Allowance 23,125 27,835 22,963 30,660 110-20-205.42002 Medical Dental Plan 229,957 360,590 207,009 366,526 110-20-205.42003 Vision Insurance 2,014 4,860 1,757 4,752 110-20-205.42004 Long Term Disability Insurance 5,738 9,489 6,660 7,899 110-20-205.42005 Life Insurance 2,936 6,550 110 3,981
110-20-205.42006 SUI 5,265 1,835 1,517 865
110-20-205.42007 Workers Comp Insurance 6,611 10,865 6,506 12,117 110-20-205.42008 City Liability Insurance 68,197 61,012 45,739 126,973 110-20-205.42009 PERS 262,408 355,032 238,299 402,813
110-20-205.42010 Medicare Tax 25,332 33,830 24,560 38,090 110-20-205.42011 Social Security 6,893 14,096 7,897 13,149 110-20-205.42012 Retiree Health Insurance 52,995 70,242 46,835 79,710 110-20-205.42013 Deferred Comp 1,527 2,950 1,569 3,687
110-20-205.42014 Deferred Comp In Lieu 25,950 28,500 19,407 22,800 110-20-205.42016 Employee Contrib To PERS (129,457) (180,068) (118,813) (205,788) 110-20-205.42019 PERS UAL (Unfunded Accrued Liability) 357,856 402,763 331,350 466,177 Account Classification Total: BE - Benefits 947,347 1,210,381 843,367 1,374,411 CO - Contractual Services
110-20-205.43060_000 Contract Services General 7,815 12,500 2,414 12,500 110-20-205.43195 Special Legal Counsel 0 50,000 5,055 50,000 Account Classification Total: CO - Contractual Services 7,815 62,500 7,469 62,500 SU - Supplies and Maintenance
110-20-205.44001_000 Supplies General 29,204 31,200 14,504 31,200 110-20-205.44030_001 Minor Equipment Safety 5,343 7,500 0 7,500 110-20-205.44040_000 Postage General 13,744 11,000 8,454 11,000 Account Classification Total: SU - Supplies and Maintenance 48,292 49,700 22,958 49,700 VE - Vehicle Expenses
110-20-205.46034 Vehicle Insurance 102 0 0 0
Account Classification Total: VE - Vehicle Expenses 102 0 0 0 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 205 Support Operations 72

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 205 Support Operations MI - Miscellaneous Expenses
110-20-205.47040_000 Dues Miscellaneous 247 700 402 700 110-20-205.47065 Professional Development 400 500 0 500 110-20-205.47095_000 Training General/Travel 27,536 40,000 21,500 38,000 Account Classification Total: MI - Miscellaneous Expenses 28,183 41,200 21,902 39,200 TO - Transfers Out
110-20-205.48001_083 Transfers Out To Fd 501 for I.T. Services 0 125,587 104,660 121,178 110-20-205.48001_085 Transfers Out To Fd 242 Network 0 12,066 12,066 11,980 Account Classification Total: TO - Transfers Out 0 137,653 116,726 133,158 Division Total: 205 - Support Operations 2,789,512 3,824,931 2,723,422 4,285,856 Department Total: 20 - Police 2,789,512 3,824,931 2,723,422 4,285,856 EXPENSES Total 2,789,512 3,824,931 2,723,422 4,285,856
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 2,789,512 3,824,931 2,723,422 4,285,856 Fund Total: 110 - General Fund (2,789,512) (3,824,931) (2,723,422) (4,285,856) 73

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
Fund: 110 - General Fund

REVENUES
Department: 20 - Police
Division: 210 - Field Operations
FN - Fines, Forfeitures and Penalties
110-20-210.32040 Parking Citations 29,939 20,000 13,313 20,000 Account Classification Total: FN - Fines, Forfeitures and Penalties 29,939 20,000 13,313 20,000 IG - Intergovernmental
110-20-210.34028 OJP - Vests 2,173 4,000 3,867 4,000
110-20-210.34024 Turlock High School (SRO) 165,253 150,000 144,369 180,000 110-20-210.34025 Pitman High School (SRO) 162,107 150,000 143,244 180,000 110-20-210.34031 Turlock Junior High (SRO) 0 0 0 180,000 Account Classification Total: IG - Intergovernmental 329,533 304,000 291,480 544,000 CH - Charges for Services
110-20-210.35061 Abandoned Vehicles 60,593 60,000 27,398 60,000 110-20-210.35062 Abatement Revenue 815 10,000 19,342 10,000 110-20-210.35063 Garage Sale Permits 2,666 4,000 2,021 2,500 Account Classification Total: CH - Charges for Services 64,074 74,000 48,761 72,500 OR - Other Revenues
110-20-210.37010_000 Miscellaneous General 0 0 25 0
110-20-210.37220_005 Insurance Refund/Recovery General 0 0 15,615 0 Account Classification Total: OR - Other Revenues 0 0 15,641 0 TI - Transfers In
110-20-210.38001_002 Transfers In BL&Prop172Police Share Trs Fd116 450,000 700,000 466,664 450,000
110-20-210.38001_025 Transfers In Fr Fd 231 CFD #2 for Police 708,381 713,500 0 768,200 Account Classification Total: TI - Transfers In 1,158,381 1,413,500 466,664 1,218,200 Division Total: 210 - Field Operations 1,581,926 1,811,500 835,859 1,854,700 Department Total: 20 - Police 1,581,926 1,811,500 835,859 1,854,700 REVENUES Total 1,581,926 1,811,500 835,859 1,854,700

EXPENSES
Department: 20 - Police
Division: 210 - Field Operations
SA - Salaries
110-20-210.41001 Full Time Salaries 5,803,006 6,630,028 5,145,245 6,973,109 110-20-210.41002_000 Part Time Help General 0 10,000 5,329 10,000 110-20-210.41010_001 Police Special Pay Special Assignment 15,599 17,890 12,959 29,670 110-20-210.41010_002 Police Special Pay FTO 16,440 15,000 7,715 15,000 110-20-210.41010_003
Police Special Pay Holiday Pay Out - 4/11
Schedule 239,203 247,000 215,218 247,000
110-20-210.41010_004 Police Special Pay K-9 Officer Differential 44,731 42,000 40,492 46,000 110-20-210.41010_006 Police Special Pay POST Officer Differential 313,122 296,763 297,740 421,081 110-20-210.41010_007 Police Special Pay SWAT Pay 23,046 27,130 18,423 25,077 110-20-210.41050 Bilingual Pay 56,444 60,040 57,462 57,184 110-20-210.41052 Educational Incentive 192,068 193,017 170,486 216,902 110-20-210.41053 Sick Leave Conversion Pay 35,575 60,000 18,443 80,000 110-20-210.41055 Vacation Conversion Pay 46,947 70,000 13,413 75,000 110-20-210.41056 Management Leave Conversion 21,591 17,000 8,043 20,000 110-20-210.41059 Continuous Service Pay 192,821 209,820 167,428 235,306 110-20-210.41060 Signing Bonus 1,000 0 0 40,000
110-20-210.41100_001 Overtime Standard 565,079 460,000 403,489 460,000 110-20-210.41100_002 Overtime County Fair 46,423 45,000 42,775 50,000 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 210 Field Operations
74

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 210 Field Operations
110-20-210.41100_003 Overtime Court 79,911 70,000 91,055 80,000 110-20-210.41100_005 Overtime Turlock School District 104,741 100,000 110,064 100,000 110-20-210.41100_029 Overtime Billable 20,876 20,000 21,963 20,000 110-20-210.41100_031 Overtime Community Assist Response Engage 16,967 50,000 22,540 50,000 110-20-210.41100_032 Overtime Collateral Duty Training 223,012 150,000 211,765 150,000 110-20-210.49006 Salary Credits From Other Departments (126,997) (85,000) (93,077) (90,000) 110-20-210.49007 Salary Charges From Other Departments 11,564 0 0 0 Account Classification Total: SA - Salaries 7,943,168 8,705,688 6,988,971 9,311,329 BE - Benefits
110-20-210.42001 Uniform Allowance 87,673 89,045 90,317 88,980 110-20-210.42002 Medical Dental Plan 1,141,839 1,043,611 1,036,520 868,948 110-20-210.42003 Vision Insurance 10,098 13,122 8,728 10,800 110-20-210.42004 Long Term Disability Insurance 24,624 34,543 28,485 26,149 110-20-210.42005 Life Insurance 12,562 23,847 473 13,179 110-20-210.42006 SUI 15,470 3,922 3,921 1,938
110-20-210.42007 Workers Comp Insurance 182,704 191,653 159,683 204,126 110-20-210.42008 City Liability Insurance 591,549 437,610 356,761 864,142 110-20-210.42009 PERS 2,159,716 2,323,934 1,904,975 2,532,923 110-20-210.42010 Medicare Tax 115,031 127,465 101,323 136,319 110-20-210.42011 Social Security 0 620 0 620
110-20-210.42012 Retiree Health Insurance 252,641 289,074 220,760 304,113 110-20-210.42013 Deferred Comp 16,851 25,964 17,634 26,912 110-20-210.42014 Deferred Comp In Lieu 45,266 49,875 57,339 85,500 110-20-210.42016 Employee Contrib To PERS (767,837) (824,239) (687,990) (871,418) 110-20-210.42019 PERS UAL (Unfunded Accrued Liability) 1,255,917 1,897,955 1,581,630 1,862,367 Account Classification Total: BE - Benefits 5,144,103 5,728,001 4,880,561 6,155,598 CO - Contractual Services
110-20-210.43060_000 Contract Services General 2,599 2,000 4,668 2,000 110-20-210.43060_018 Contract Services Social Media Archive 5,988 6,000 7,188 7,600 110-20-210.43060_036 Contract Services Ticket Writers 5,977 8,800 0 10,000 110-20-210.43061 CPOA LDF 6,744 5,500 2,844 7,000
110-20-210.43125_010 Maintenance Office/Computer Equip 843 1,800 0 2,500 110-20-210.43125_013 Maintenance New World Software 1,453 1,533 1,521 1,596 110-20-210.43167 Recruitment 7,990 8,000 6,438 8,000
110-20-210.43213 Transcription Services 8,576 31,500 7,050 40,000 110-20-210.43321 Nuisance Cleanup 4,590 5,000 3,981 5,000 Account Classification Total: CO - Contractual Services 44,759 70,133 33,690 83,696 SU - Supplies and Maintenance
110-20-210.44001_000 Supplies General 3,744 5,000 1,957 5,500 110-20-210.44001_017 Supplies Honor Guard 876 4,000 67 3,000 110-20-210.44001_018 Supplies Drones 14,993 15,000 9,458 20,000 110-20-210.44001_033 Supplies CRT/SWAT 36,431 28,500 12,403 35,000 110-20-210.44001_034 Supplies Patrol Car Decals 4,921 5,000 1,136 5,000 110-20-210.44001_036 Supplies First Aid 0 0 0 21,000
110-20-210.44001_038 Supplies Crime Prevention 5,005 5,000 1,761 5,500 110-20-210.44001_039 Supplies Range 569 0 0 0
110-20-210.44001_053 Supplies Program 0 500 0 0
110-20-210.44001_060 Supplies Graffiti Abatement 677 2,500 677 2,000 110-20-210.44001_061 Supplies Nuisance Abatement 0 12,000 0 10,000 110-20-210.44001_259 Supplies Uniform Replacement 241 500 47 500 75

G/L Account Number Account Description
FY 23-24
Actual
FY 24-25
Amended
Budget
FY 24-25
Actual YTD at
5/15/25
FY 25-26
Proposed
Budget
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 210 Field Operations
110-20-210.44010_100 Computer Replacement 0 0 0 2,200
110-20-210.44030_001 Minor Equipment Safety 35,094 49,400 39,913 50,000 110-20-210.44030_079 Minor Equipment Police Reserve Program 20,442 12,700 12,532 30,000 110-20-210.44030_080 Minor Equipment Vest Replacement 8,403 18,500 18,536 25,000 110-20-210.44035 Photo Copies 0 250 0 250
Account Classification Total: SU - Supplies and Maintenance 131,395 158,850 98,488 214,950 UT - Utilities
110-20-210.45001_002 Telephone Wireless/Tablet Service Plan 0 0 90 150 Account Classification Total: UT - Utilities 0 0 90 150 VE - Vehicle Expenses
110-20-210.46000 Auto Allowance 0 1,200 0 1,200
110-20-210.46020 Fleet Maintenance Labor 145,465 100,000 96,086 100,000 110-20-210.46025 Outside Contractor Labor 42,070 35,000 41,998 35,000 110-20-210.46031 Gas & Oil 287,884 320,000 237,478 290,000 110-20-210.46032 Vehicle & Small Equipment Maintenance Parts 93,143 81,000 80,128 81,000 110-20-210.46034 Vehicle Insurance 9,524 11,900 17,004 14,900 Account Classification Total: VE - Vehicle Expenses 578,085 549,100 472,694 522,100 MI - Miscellaneous Expenses
110-20-210.47010 Bank Charges 829 800 676 900
110-20-210.47040_000 Dues Miscellaneous 1,123 3,250 2,345 3,250 110-20-210.47050 Meetings 436 1,500 22 1,500
110-20-210.47065 Professional Development 2,600 3,100 0 3,100 110-20-210.47080 Shoe Allowance 0 200 0 200
110-20-210.47081
Educational Assistance Program
Reimbursement 0 3,000 750 3,000
110-20-210.47095_000 Training General/Travel 82,763 115,000 74,097 100,000 110-20-210.47100 Volunteers in Police (VIPS) 4,000 4,300 1,733 4,300 110-20-210.47119 Police Academy 25,901 65,000 17,877 65,000 110-20-210.47120 Emergency Operations Center 0 1,500 0 1,500 110-20-210.47353 Police Dog Program 5,576 12,500 5,721 10,000 110-20-210.47354 Explorer Program 1,894 3,200 1,309 2,000 110-20-210.47355 Promotional Merchandise 1,428 1,500 906 3,000 Account Classification Total: MI - Miscellaneous Expenses 126,551 214,850 105,435 197,750 TO - Transfers Out
110-20-210.48001_083 Transfers Out To Fd 501 for I.T. Services 42,093 363,305 302,750 346,823 110-20-210.48001_085 Transfers Out To Fd 242 Network 656 33,182 33,182 34,287 110-20-210.48001_089
Transfers Out To Fd 242 Computer
Replacement 0 2,977 2,977 0
110-20-210.48001_090 Transfers Out Vehicle & Equip Replacement 800,000 800,000 800,000 0 110-20-210.48001_123 Transfers Out To Fd 240 for Police Equipment 216,980 229,107 229,107 0 110-20-210.48001_220 Transfers Out To Fd 266 COPS Grant Match 365,366 0 0 0 Account Classification Total: TO - Transfers Out 1,425,095 1,428,571 1,368,016 381,110 Division Total: 210 - Field Operations 15,393,156 16,855,193 13,947,946 16,866,683 Department Total: 20 - Police 15,393,156 16,855,193 13,947,946 16,866,683 EXPENSES Total 15,393,156 16,855,193 13,947,946 16,866,683 Fund REVENUE Total: 110 - General Fund 1,581,926 1,811,500 835,859 1,854,700 Fund EXPENSE Total: 110 - General Fund 15,393,156 16,855,193 13,947,946 16,866,683 Fund Total: 110 - General Fund (13,811,229) (15,043,693) (13,112,087) (15,011,983) 76