Agenda packet — Turlock City Council, June 24, 2025 (part 4 of 6)

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: 215 - Animal Services
LI - Licenses & Permits
110-20-215.31020 Dog Licenses 62,345 70,000 48,449 65,000 110-20-215.31021 Dog Licence Citations (admin) 960 1,000 0 0 110-20-215.31022 Breeder Certificates 700 5,000 1,200 2,000 Account Classification Total: LI - Licenses & Permits 64,005 76,000 49,649 67,000 FN - Fines, Forfeitures and Penalties
110-20-215.32030 NonSpayed/Unneutered Penalties 0 500 0 500 Account Classification Total: FN - Fines, Forfeitures and Penalties 0 500 0 500 CH - Charges for Services
110-20-215.35057 Animal Shelter Fees 29,737 25,000 15,354 25,000 110-20-215.35058 Animal Services & Control-Misc 1,097 50 7,374 1,000 110-20-215.35060 Animal Control-Microchips 1,627 3,000 1,391 3,000 110-20-215.35066 Animal Services-Delinquent Dog 560 5,000 1,645 3,000 Account Classification Total: CH - Charges for Services 33,021 33,050 25,764 32,000 Division Total: 215 - Animal Services 97,026 109,550 75,413 99,500 Department Total: 20 - Police 97,026 109,550 75,413 99,500 REVENUES Total 97,026 109,550 75,413 99,500

EXPENSES
Department: 20 - Police
Division: 215 - Animal Services
SA - Salaries
110-20-215.41001 Full Time Salaries 227,098 260,981 214,934 279,700 110-20-215.41002_000 Part Time Help General 48,424 133,230 57,616 81,600 110-20-215.41002_005 Part Time Help Clerical 28,484 38,400 13,462 41,280 110-20-215.41010_002 Police Special Pay FTO 1,865 0 940 0 110-20-215.41053 Sick Leave Conversion Pay 0 500 0 500
110-20-215.41055 Vacation Conversion Pay 0 1,500 0 1,500 110-20-215.41059 Continuous Service Pay 1,837 7,166 1,725 5,238 110-20-215.41100_001 Overtime Standard 18,368 25,000 12,243 25,000 Account Classification Total: SA - Salaries 326,076 466,777 300,919 434,818 BE - Benefits
110-20-215.42001 Uniform Allowance 5,212 5,560 5,560 5,560 110-20-215.42002 Medical Dental Plan 59,339 57,780 59,246 52,572 110-20-215.42003 Vision Insurance 437 648 422 648
110-20-215.42004 Long Term Disability Insurance 929 1,360 1,208 1,049 110-20-215.42005 Life Insurance 476 940 20 529
110-20-215.42006 SUI 1,599 384 270 172
110-20-215.42007 Workers Comp Insurance 6,931 10,588 6,950 9,564 110-20-215.42008 City Liability Insurance 11,863 10,715 7,495 18,543 110-20-215.42009 PERS 41,213 47,408 38,471 50,451
110-20-215.42010 Medicare Tax 4,718 6,768 4,358 6,305
110-20-215.42011 Social Security 4,768 10,641 4,407 7,619 110-20-215.42012 Retiree Health Insurance 10,628 12,213 10,059 13,090 110-20-215.42014 Deferred Comp In Lieu 5,598 5,700 4,852 5,700 110-20-215.42016 Employee Contrib To PERS (20,681) (24,133) (19,675) (25,644) 110-20-215.42019 PERS UAL (Unfunded Accrued Liability) 62,920 68,555 57,130 71,719 Account Classification Total: BE - Benefits 195,952 215,127 180,773 217,877 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund - Division 215 Animal Services
77

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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 215 Animal Services
CO - Contractual Services
110-20-215.43065 Copier Maintenance/Lease 258 1,500 296 1,500 110-20-215.43066 Printer Maintenance 448 500 70 500
110-20-215.43115_000 Maint-Air & Heat General 5,536 6,000 3,355 6,000 110-20-215.43120_002 Building Maintenance Janitorial Services 2,137 2,500 3,114 2,500 110-20-215.43150 Pest Control 960 1,000 800 1,000
110-20-215.43155 Physicals, Shots & Psychological 1,017 350 0 350 110-20-215.43175 Transaction Fees-Credit Card 168 300 110 300 110-20-215.43219 Euthanasia/Disposal 911 2,000 1,594 2,000 110-20-215.43222 Vet Service 2,044 5,000 3,604 5,000
Account Classification Total: CO - Contractual Services 13,480 19,150 12,944 19,150 SU - Supplies and Maintenance
110-20-215.44001_000 Supplies General 5,866 6,000 3,614 6,000 110-20-215.44001_050 Supplies Dog & Cat Food 691 1,000 115 1,000 110-20-215.44001_051 Supplies Dog Licenses 0 800 0 800
110-20-215.44001_052 Supplies Microchips 1,629 3,500 543 3,000 110-20-215.44001_053 Supplies Program 106 500 489 500
110-20-215.44010_100 Computer Replacement 0 0 0 3,300
110-20-215.44020 Forms 537 1,000 0 1,000
110-20-215.44030_010 Minor Equipment Apprehension 214 5,750 3,399 5,750 110-20-215.44040_000 Postage General 2,731 4,000 1,721 4,000 Account Classification Total: SU - Supplies and Maintenance 11,774 22,550 9,882 25,350 UT - Utilities
110-20-215.45001_000 Telephone General 282 250 424 500
110-20-215.45002_000 Turlock Irrigation District General 10,745 12,000 8,382 12,000 110-20-215.45003_000 PG & E General 1,022 3,000 840 1,500 Account Classification Total: UT - Utilities 12,049 15,250 9,646 14,000 VE - Vehicle Expenses
110-20-215.46020 Fleet Maintenance Labor 9,167 5,000 2,027 5,000 110-20-215.46025 Outside Contractor Labor 437 250 148 250 110-20-215.46031 Gas & Oil 8,026 8,400 8,882 10,400
110-20-215.46032 Vehicle & Small Equipment Maintenance Parts 114 500 1,406 1,000 110-20-215.46034 Vehicle Insurance 257 400 324 200
Account Classification Total: VE - Vehicle Expenses 18,000 14,550 12,787 16,850 MI - Miscellaneous Expenses
110-20-215.47010 Bank Charges 1,009 1,200 753 1,100
110-20-215.47055 Cash Over/Short 0 0 10 0
110-20-215.47095_000 Training General/Travel 0 700 0 0
Account Classification Total: MI - Miscellaneous Expenses 1,009 1,900 763 1,100 TO - Transfers Out
110-20-215.48001_083 Transfers Out To Fd 501 for I.T. Services 18,708 17,941 14,950 16,714 110-20-215.48001_085 Transfers Out To Fd 242 Network 292 1,724 1,724 1,652 110-20-215.48001_089
Transfers Out To Fd 242 Computer
Replacement 52 1,900 1,900 0
Account Classification Total: TO - Transfers Out 19,052 21,565 18,574 18,366 Division Total: 215 - Animal Services 597,393 776,869 546,288 747,511 Department Total: 20 - Police 597,393 776,869 546,288 747,511 EXPENSES Total 597,393 776,869 546,288 747,511
Fund REVENUE Total: 110 - General Fund 97,026 109,550 75,413 99,500 Fund EXPENSE Total: 110 - General Fund 597,393 776,869 546,288 747,511 78

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CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
● We are committed to delivering high-quality fire protection services whileremaining fiscally responsible. To make the best use of the City's financialresources, we will pursue grants and other alternative funding sources. In addition,we will continue to build partnerships with local, county, state and federal agenciesto enhance the services we provide. These partnerships will help us improveoperational efficiency, increase access to training resources, and strengthen ourability to respond to a wide range of emergencies, through shared expertise andcollaborative asset deployment.

Turlock Fire DepartmentThe mission of the Turlock Fire Department is to protect the lives and property of residentsand visitors to our community. This is accomplished through a combination of providinglife/safety code enforcement, public education, highly trained personnel, and well maintainedapparatus, equipment and fire stations. We are committed to continuously improving thequality, efficiency, and cost-effectiveness of the services we provide, ensuring the highest levelof care and protection for those we serve.The Turlock Fire Department's mission is to protect life, property, and the environment forour community. We provide excellent customer service during our response to fires, medicalemergencies and other emergency incidents, as well as in our delivery of fire prevention andcommunity education services. We provide 24-hour emergency response out of four firestations. Our administrative team supports operations, training, EMS, and fire preventionservices, and we receive administrative oversight from Modesto Fire Department. We stronglysupport collaboration with allied agencies and our regionalized-approach to fire servicedelivery offers opportunity to enhance service levels in a cost effective manner.Turlock Fire's stated goal is to "Protect your quality of life with pride and compassion." Toaccomplish this objective the department strives to maintain excellent incident response timesand to quickly, safely, and efficiently mitigate emergencies. We expect our firefighters toalways be professional, capable, and compassionate when interacting with the public. Thedepartment accomplishes its mission while being fiscally responsible to the city and thetaxpayers. Our goals and objectives are stated below. In cooperation with our regional fire service partners, we are continuouslyexploring ways to collaborate, become more efficient, and deliver excellentcustomer service. Through our administrative contract with Modesto FireDepartment, we are pursuing cost-effective ways to make best use of our resourcesand improve existing department programs. 80

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CITY OF TURLOCK BUDGET FY 25-26Turlock Fire Department
GOALS AND OBJECTIVES (cont.)
●
●
●
Continue development of a comprehensive health and wellness program thatsupports the physical mental and emotional well-being of our personnel. We haveimplemented NFPA compliant annual physicals and are working to expand accessto dedicated public safety behavioral health specialists. The program will continueto emphasize fitness nutrition and holistic wellness practices to help our firefightersmaintain healthy work life balance ensuring that they are prepared and ready toserve the needs of the community at their highest capacity.

Coordinate with the Building and Engineering departments to plan and budget forrepair, upgrade, and/or replacement of aging fire stations to meet modern fireservice delivery needs. Consideration shall be given for compliance with currentbuilding and fire codes, seismic standards, ADA compliance, gender access andprivacy, and best practices for firefighter health, safety, and wellness.

Using national best practices and findings from the Citygate Fire Services MasterPlan, implement a planned fleet replacement program which is best suited forTurlock Fire Department's apparatus use needs. Based upon our fire apparatusfleets' type of use, apparatus age, mileage, reliability, and repair/maintenance costs,our fire apparatus should be kept in service for a total of 15 years, serving ten yearsas a frontline apparatus and then placed into reserve status for five additional years. 81

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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: 30 - Fire
Division: 300 - Operations
IG - Intergovernmental
110-30-300.34060 FEMA/OES Strike Team Reimbursement 42,099 200,000 218,774 200,000 Account Classification Total: IG - Intergovernmental 42,099 200,000 218,774 200,000 CH - Charges for Services
110-30-300.35014_006 Salary Reimbursement Fire 2,489 2,000 479 2,000 110-30-300.35100 Fire Fees-Prevention 112,673 110,000 100,749 115,000 110-30-300.35104 EMS Contract 107,423 120,000 77,979 120,000 Account Classification Total: CH - Charges for Services 222,584 232,000 179,207 237,000 OR - Other Revenues
110-30-300.37010_000 Miscellaneous General 31 500 45 500 110-30-300.37220_005 Insurance Refund/Recovery General 2,000 0 0 0 Account Classification Total: OR - Other Revenues 2,031 500 45 500 TI - Transfers In
110-30-300.38001_001 Transfers In BL&Prop172 Fire Share Trs Fd 116 50,000 100,000 66,664 50,000 110-30-300.38001_026 Transfers In Fr Fd 231 CFD #2 for Fire 297,063 299,200 0 322,100 Account Classification Total: TI - Transfers In 347,063 399,200 66,664 372,100 Division Total: 300 - Operations 613,778 831,700 464,689 809,600 Department Total: 30 - Fire 613,778 831,700 464,689 809,600 REVENUES Total 613,778 831,700 464,689 809,600

EXPENSES
Department: 30 - Fire
Division: 300 - Operations
SA - Salaries
110-30-300.41001 Full Time Salaries 4,118,234 4,459,822 3,351,264 4,627,558 110-30-300.41002_000 Part Time Help General 45,386 50,000 39,223 50,000 110-30-300.41020_001 Fire Special Pay EMT Certificates 14,836 16,066 7,288 8,180 110-30-300.41020_002 Fire Special Pay Fitness Incentive 37,064 72,761 48,887 70,645 110-30-300.41020_003 Fire Special Pay FLSA Wages 106,845 105,590 93,640 110,154 110-30-300.41020_004 Fire Special Pay PFP 124,077 126,514 116,780 137,548 110-30-300.41020_005 Fire Special Pay Holiday Pay Out 1,709 15,000 7,954 15,000 110-30-300.41020_007 Fire Special Pay Management Certificate 11,061 11,977 3,913 7,455 110-30-300.41050 Bilingual Pay 7,750 8,400 7,600 9,600
110-30-300.41051 Confidential Pay 5,025 4,995 4,121 5,141 110-30-300.41052 Educational Incentive 41,100 42,000 44,697 42,000 110-30-300.41053 Sick Leave Conversion Pay 42,692 100,000 85,871 80,000 110-30-300.41054 Stand By Wages 316 0 45 0
110-30-300.41055 Vacation Conversion Pay 5,860 50,000 25,828 40,000 110-30-300.41056 Management Leave Conversion 4,014 10,000 4,867 6,000 110-30-300.41059 Continuous Service Pay 141,604 160,633 104,025 153,417 110-30-300.41100_001 Overtime Standard 1,077,486 1,000,000 730,248 1,000,000 110-30-300.41100_007 Overtime Department Business 34,492 30,000 36,057 40,000 110-30-300.41100_008 Overtime Fire Calls 1,629 2,000 3,418 5,000 110-30-300.41100_009 Overtime Investigations 59,413 20,000 20,106 20,000 110-30-300.41100_010 Overtime Training 33,382 40,000 32,621 50,000 110-30-300.41100_019 Overtime FEMA/OES StrikeTeam Reimbursable 30,015 180,000 322,203 180,000 110-30-300.41100_020 Overtime Firefighter Academy 21,200 30,000 3,332 35,000 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 300 Fire Services
82

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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 300 Fire Services
110-30-300.49006 Salary Credits From Other Departments (1,551) 0 0 0 Account Classification Total: SA - Salaries 5,963,639 6,535,758 5,093,988 6,692,698 BE - Benefits
110-30-300.42001 Uniform Allowance 48,936 50,672 49,619 50,672 110-30-300.42002 Medical Dental Plan 879,813 741,993 795,894 660,720 110-30-300.42003 Vision Insurance 7,313 8,878 6,344 8,662 110-30-300.42004 Long Term Disability Insurance 16,706 23,237 18,178 17,353 110-30-300.42005 Life Insurance 8,532 16,042 301 8,746
110-30-300.42006 SUI 12,548 2,785 2,721 1,392
110-30-300.42007 Workers Comp Insurance 124,489 133,137 104,816 136,520 110-30-300.42008 City Liability Insurance 265,671 200,773 155,465 380,899 110-30-300.42009 PERS 1,443,373 1,580,852 1,169,338 1,581,808 110-30-300.42010 Medicare Tax 84,486 94,768 71,428 97,044 110-30-300.42011 Social Security 0 3,100 0 3,100
110-30-300.42012 Retiree Health Insurance 240,768 261,382 199,947 272,437 110-30-300.42013 Deferred Comp 8,641 9,302 4,659 8,723
110-30-300.42014 Deferred Comp In Lieu 32,877 28,500 27,448 34,200 110-30-300.42016 Employee Contrib To PERS (486,727) (531,123) (411,160) (567,870) 110-30-300.42019 PERS UAL (Unfunded Accrued Liability) 1,291,685 1,396,811 1,164,010 1,595,218 Account Classification Total: BE - Benefits 3,979,110 4,021,109 3,359,009 4,289,624 CO - Contractual Services
110-30-300.43005_000 Alarm Monitoring General 0 825 0 1,200 110-30-300.43005_001 Alarm Monitoring Fire Station 1 1,384 1,400 1,334 1,600 110-30-300.43020 Car Wash 137 300 144 300
110-30-300.43040 Collection Service 0 100 0 100
110-30-300.43060_000 Contract Services General 399,989 410,782 364,245 425,220 110-30-300.43063 Fire Sprinkler & Suppression System 766 4,000 2,250 4,000 110-30-300.43064 Fire Extinguisher 820 3,050 922 3,800
110-30-300.43065 Copier Maintenance/Lease 515 2,500 536 2,500 110-30-300.43066 Printer Maintenance 4,107 3,500 1,814 3,500 110-30-300.43085 Fingerprinting 0 500 0 500
110-30-300.43115_000 Maint-Air & Heat General 14,028 24,300 11,440 26,800 110-30-300.43120_002 Building Maintenance Janitorial Services 10,125 12,100 7,652 13,900 110-30-300.43120_003 Building Maintenance Supplies 0 4,000 165 5,000 110-30-300.43120_005 Building Maintenance Repairs 1,790 150,000 11,616 160,000 110-30-300.43120_007 Building Maintenance HVAC 0 5,500 198 5,500 110-30-300.43125_004 Maintenance Elevator/Inspection 0 1,000 436 1,200 110-30-300.43125_010 Maintenance Office/Computer Equip 591 1,000 0 1,000 110-30-300.43125_013 Maintenance New World Software 5,752 6,062 6,039 6,340 110-30-300.43125_014 Maintenance Radio Maint/Repair 3,225 3,000 2,988 3,000 110-30-300.43125_025 Maintenance Generator Repair 1,394 0 0 0 110-30-300.43125_026 Maintenance Fire Station 57,601 62,000 47,194 60,000 110-30-300.43140 Pagers 153 0 156 0
110-30-300.43150 Pest Control 2,554 3,000 2,475 3,000
110-30-300.43155 Physicals, Shots & Psychological 92,345 103,950 40,037 113,025 110-30-300.43240 Fire Equip Maint Supplies/Replacement 87,587 10,000 7,818 11,500 110-30-300.43241 Fire Plan Checks/Inspections 21,132 25,000 15,809 27,000 110-30-300.43244 Safety Clothing Repairs 14,828 32,400 0 35,625 110-30-300.43245
Self Contained Breathing Apparatus (SCBA)
Maintenance 7,930 11,125 7,901 12,500
Account Classification Total: CO - Contractual Services 728,751 881,394 533,167 928,110 83

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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 300 Fire Services
SU - Supplies and Maintenance
110-30-300.44001_000 Supplies General 13,795 15,000 7,188 15,000 110-30-300.44001_031 Supplies Badges 1,831 0 0 0
110-30-300.44001_083 Supplies Buildings & Grounds 17,148 20,000 14,063 21,000 110-30-300.44001_086 Supplies Engines 6,484 0 80 0
110-30-300.44001_087 Supplies Fitness 3,824 8,000 7,930 8,000 110-30-300.44001_088 Supplies Hazardous Materials 2,042 9,000 3,074 9,000 110-30-300.44001_090 Supplies Emergency Medical 14,989 9,900 10,665 10,400 110-30-300.44001_091 Supplies Prevention Bureau 13,523 15,500 7,455 16,000 110-30-300.44001_092 Supplies Rescue Systems 216 3,000 2,871 4,000 110-30-300.44001_094 Supplies Training 12,948 16,500 10,657 17,000 110-30-300.44001_095 Supplies Wildland 1,999 2,500 2,561 2,700 110-30-300.44001_096 Supplies Honor Guard 1,546 1,700 541 1,900 110-30-300.44001_097 Supplies Wildland Boots 1,050 5,500 1,625 5,000 110-30-300.44001_264 Supplies Department Functions/Ceremonies 4,260 8,300 3,305 8,500 110-30-300.44005_001 Chemicals Suppression Agents 8,114 9,000 8,895 10,000 110-30-300.44010_001 Computer Software Maintenance 0 4,900 1,119 5,650 110-30-300.44010_100 Computer Replacement 0 0 0 14,300
110-30-300.44030_000 Minor Equipment Miscellaneous 15,948 18,000 1,548 20,000 110-30-300.44030_004 Minor Equipment Fire Station 7,475 12,500 1,678 13,500 110-30-300.44030_005 Minor Equipment Office 5,699 9,100 936 9,400 110-30-300.44030_014
Minor Equipment Self Contained Breathing
Apparat 4,058 19,000 11,159 20,500
110-30-300.44030_015 Minor Equipment Fire Hose Replacement 13,966 19,500 7,184 20,500 110-30-300.44030_016
Minor Equipment Station Furniture
Replacement 2,290 6,000 1,597 6,500
110-30-300.44030_017 Minor Equipment Radio 116,262 60,000 38,184 63,000 110-30-300.44030_018 Minor Equipment Nozzles 22,784 0 0 0 110-30-300.44030_019 Minor Equipment Safety Clothing 93,913 114,000 107,119 115,200 110-30-300.44030_020 Minor Equipment Arson Investigation 5,064 5,000 0 5,000 110-30-300.44030_070 Minor Equipment Rescue 15,715 20,000 18,774 22,000 110-30-300.44040_000 Postage General 1,159 1,000 372 1,200 Account Classification Total: SU - Supplies and Maintenance 408,102 412,900 270,579 445,250 UT - Utilities
110-30-300.45001_000 Telephone General 17,307 10,000 8,672 13,500 110-30-300.45001_002 Telephone Wireless/Tablet Service Plan 7,303 17,450 13,470 10,950 110-30-300.45001_003 Telephone Fire Engine Cell Phones 2,341 3,300 1,623 3,000 110-30-300.45002_000 Turlock Irrigation District General 39,715 50,000 32,556 65,000 110-30-300.45003_000 PG & E General 17,557 22,000 17,159 30,000 110-30-300.45015 Cable Services 679 600 689 600
Account Classification Total: UT - Utilities 84,901 103,350 74,168 123,050 VE - Vehicle Expenses
110-30-300.46020 Fleet Maintenance Labor 5,569 12,000 13,585 13,500 110-30-300.46025 Outside Contractor Labor 162,254 285,000 129,375 210,000 110-30-300.46030_000 CNG General 0 300 0 300
110-30-300.46031 Gas & Oil 79,856 90,000 61,845 80,000
110-30-300.46032 Vehicle & Small Equipment Maintenance Parts 3,506 20,000 18,089 25,000 110-30-300.46033 Tires & Tubes 5,311 9,000 0 9,000
110-30-300.46034 Vehicle Insurance 7,114 12,300 11,637 20,900 Account Classification Total: VE - Vehicle Expenses 263,610 428,600 234,531 358,700 MI - Miscellaneous Expenses
84

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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 300 Fire Services
110-30-300.47015 Books & Subscriptions 1,028 1,200 129 1,200 110-30-300.47040_000 Dues Miscellaneous 0 1,000 0 1,000 110-30-300.47065 Professional Development 1,500 1,700 1,200 1,700 110-30-300.47080 Shoe Allowance 25 35 25 35
110-30-300.47081
Educational Assistance Program
Reimbursement 500 2,000 0 2,000
110-30-300.47090 Testing & Recruitment 4,291 5,850 2,880 5,850 110-30-300.47095_000 Training General/Travel 19,307 23,000 20,957 21,000 110-30-300.47095_004 Training Arson Investigation 3,386 4,800 0 5,000 110-30-300.47095_005 Training Cal Fire Prevention Institute 2,407 7,200 0 7,200 110-30-300.47109 Fire Prevention Inspector Start Up Costs 10 0 0 0 110-30-300.47120 Emergency Operations Center 2,222 2,800 1,615 2,800 110-30-300.47553
FEMA/OES Strike Team Reimbursable (non-
personnel) 1,066 7,000 2,945 7,000
Account Classification Total: MI - Miscellaneous Expenses 35,741 56,585 29,750 54,785 TO - Transfers Out
110-30-300.48001_012 Transfers Out To Fd 501 Info Tech-GIS 48,986 48,519 34,196 50,595 110-30-300.48001_083 Transfers Out To Fd 501 for I.T. Services 257,702 247,137 205,950 230,240 110-30-300.48001_085 Transfers Out To Fd 242 Network 2,684 15,755 15,755 15,755 110-30-300.48001_089
Transfers Out To Fd 242 Computer
Replacement 0 4,824 4,824 0
110-30-300.48001_090 Transfers Out Vehicle & Equip Replacement 850,000 850,000 850,000 0 110-30-300.48001_092
Transfers Out To Fd240 Fire Safety
Cloth&Equip 446,000 445,000 445,000 0
Account Classification Total: TO - Transfers Out 1,605,372 1,611,235 1,555,725 296,590 Division Total: 300 - Operations 13,069,227 14,050,931 11,150,917 13,188,807 Department Total: 30 - Fire 13,069,227 14,050,931 11,150,917 13,188,807 EXPENSES Total 13,069,227 14,050,931 11,150,917 13,188,807 Fund REVENUE Total: 110 - General Fund 613,778 831,700 464,689 809,600 Fund EXPENSE Total: 110 - General Fund 13,069,227 14,050,931 11,150,917 13,188,807 Fund Total: 110 - General Fund (12,455,449) (13,219,231) (10,686,228) (12,379,207) 85

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CITY OF TURLOCK BUDGET FY 25-26PURPOSE● ● ●

PROGRAMS
GOALS AND OBJECTIVES● ● ● Adopt Housing Element
Most of the time and resources of the Planning Division are committed to reviewing andprocessing applications for various approvals and permits required by the Municipal Code orState law. To facilitate this process, the Planning Division manages a no-cost predevelopmentprocess to give applicants early feedback on their projects and help them understand theprocess, time schedules, and costs. The Planning Division also prepares Specific Plans orMaster Plans to plan areas proposed for annexation consistent with the City’s Area-widePlanning Policy and works on General Plan and Code amendments and special studies to meetState requirements or at the direction of the City Council. The Division handles most of the environmental review needs of the City and manages theannexation of new residential projects to Community Facilities District No. 2 (an additionaltax to pay for services). Providing information to the public and other City staff is a significantpart of the Planning Division’s ongoing information program. Maintaining records, maps, andupdating information is also a part of the Division's service to the public.Adopt updates to the Zoning OrdinanceProvide outstanding customer service Planning DivisionThe Planning Division has three principal responsibilities: Prepare, maintain and implement the City's General Plan, Specific Plans, Master Plans, and other types of plansConduct environmental reviews of public and private projects under the California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA)Administer the City's Zoning and Subdivision Ordinances including the review of land use, development, and subdivision projects for compliance with applicable policies, regulations, and standardsThe Planning Division provides professional planning services and support to the City Counciland Planning Commission and information on zoning and development matters to the public.The Division also provides technical support on a variety of planning and environmentalstudies for other departments within the City. 86

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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: 40 - Development Services
Division: 400 - Planning
LI - Licenses & Permits
110-40-400.31040 Home Occupation Permits 8,712 8,000 8,724 9,000 110-40-400.31041 Residential Parking Permits 30 30 0 30 Account Classification Total: LI - Licenses & Permits 8,742 8,030 8,724 9,030 CH - Charges for Services
110-40-400.35150 Zoning & Subdivision Fees 104,688 80,000 91,133 85,000 110-40-400.35151 Encroachment Permit Revenue 799 700 1,704 1,200 110-40-400.35152 Environmental Pro-Mitigation 3,367 10,000 10,920 10,000 110-40-400.35154 Building Plan Review 23,906 30,000 21,162 25,000 110-40-400.37433 Salary Reimbursement from Cannabis 14,680 5,000 0 2,000 Account Classification Total: CH - Charges for Services 147,440 125,700 124,919 123,200 OR - Other Revenues
110-40-400.37009 Credit Card Revenue for Permits-DSD 18,548 15,000 14,900 15,000 110-40-400.37010_000 Miscellaneous General 40 50 0 50
110-40-400.37415 Reimbursement from Housing - NEPA 609 500 0 500 110-40-400.37419
Reimbursement from Fd 305 Devel Cap Proj
Review 0 200 0 100
110-40-400.37428 Reimbursement from Dev Engr Maps 7,839 6,000 11,089 7,000 Account Classification Total: OR - Other Revenues 27,035 21,750 25,989 22,650 TI - Transfers In
110-40-400.38001_037 Transfers In Fr Fd 240 Records Management 25,000 25,000 20,830 25,000 110-40-400.38001_068 Transfers In Fr 110 for CIP Annual Report 1,000 1,000 1,000 1,000 Account Classification Total: TI - Transfers In 26,000 26,000 21,830 26,000 Division Total: 400 - Planning 209,217 181,480 181,462 180,880 Department Total: 40 - Development Services 209,217 181,480 181,462 180,880 REVENUES Total 209,217 181,480 181,462 180,880

EXPENSES
Department: 40 - Development Services
Division: 400 - Planning
SA - Salaries
110-40-400.41001 Full Time Salaries 329,547 538,999 352,692 578,046 110-40-400.41002_000 Part Time Help General 36,888 37,000 2,031 27,000 110-40-400.41052 Educational Incentive 1,946 1,800 1,773 1,800 110-40-400.41053 Sick Leave Conversion Pay 759 3,500 759 1,000 110-40-400.41055 Vacation Conversion Pay 0 6,875 362 15,000 110-40-400.41056 Management Leave Conversion 0 2,625 0 1,500 110-40-400.41059 Continuous Service Pay 7,559 11,518 8,897 13,794 110-40-400.41100_001 Overtime Standard 0 1,000 0 3,000
Account Classification Total: SA - Salaries 376,700 603,317 366,515 641,140 BE - Benefits
110-40-400.42002 Medical Dental Plan 53,478 65,363 57,268 66,084 110-40-400.42003 Vision Insurance 336 594 342 756
110-40-400.42004 Long Term Disability Insurance 1,364 2,761 1,921 2,134 110-40-400.42005 Life Insurance 694 1,905 32 1,075
110-40-400.42006 SUI 1,110 352 269 175
110-40-400.42007 Workers Comp Insurance 1,096 1,468 1,151 2,144 110-40-400.42008 City Liability Insurance 12,391 13,987 8,284 26,345 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 400 Planning
87

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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 400 Planning
110-40-400.42009 PERS 61,009 98,611 64,863 105,097
110-40-400.42010 Medicare Tax 5,399 8,799 5,255 9,297
110-40-400.42011 Social Security 448 2,858 414 2,238
110-40-400.42012 Retiree Health Insurance 7,036 13,679 7,837 14,693 110-40-400.42013 Deferred Comp 3,881 11,710 4,852 11,865 110-40-400.42014 Deferred Comp In Lieu 9,235 14,250 9,704 11,400 110-40-400.42016 Employee Contrib To PERS (29,653) (48,524) (32,102) (52,609) 110-40-400.42019 PERS UAL (Unfunded Accrued Liability) 70,785 77,125 64,270 98,614 Account Classification Total: BE - Benefits 198,609 264,938 194,360 299,308 CO - Contractual Services
110-40-400.43020 Car Wash 14 50 4 50
110-40-400.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 11,989 12,536 9,415 13,439
110-40-400.43040 Collection Service 0 50 0 50
110-40-400.43060_000 Contract Services General 25,178 50,000 31,528 50,000 110-40-400.43065 Copier Maintenance/Lease 718 5,000 845 2,000 110-40-400.43066 Printer Maintenance 1,687 2,500 439 1,500 110-40-400.43085 Fingerprinting 25 100 0 100
110-40-400.43155 Physicals, Shots & Psychological 144 300 235 300 Account Classification Total: CO - Contractual Services 39,755 70,536 42,466 67,439 SU - Supplies and Maintenance
110-40-400.44001_000 Supplies General 2,989 6,000 1,705 5,000 110-40-400.44001_256 Supplies Computer 0 1,000 0 0
110-40-400.44010_001 Computer Software Maintenance 202 500 0 500 110-40-400.44035 Photo Copies 0 2,000 0 2,000
110-40-400.44040_000 Postage General 2,758 7,000 2,279 5,000 Account Classification Total: SU - Supplies and Maintenance 5,949 16,500 3,984 12,500 UT - Utilities
110-40-400.45001_000 Telephone General 553 1,000 344 1,000 110-40-400.45001_002 Telephone Wireless/Tablet Service Plan 1,119 1,000 1,696 1,800 110-40-400.45004 City Hall Shared Costs - Utilities 4,440 4,154 3,676 4,630 Account Classification Total: UT - Utilities 6,113 6,154 5,716 7,430 VE - Vehicle Expenses
110-40-400.46000 Auto Allowance 500 1,200 900 1,200
110-40-400.46020 Fleet Maintenance Labor 296 2,500 395 2,500 110-40-400.46025 Outside Contractor Labor 0 1,000 28 1,000 110-40-400.46031 Gas & Oil 47 200 76 200
110-40-400.46032 Vehicle & Small Equipment Maintenance Parts 0 500 1,036 1,000 110-40-400.46034 Vehicle Insurance 3 5 3 4
Account Classification Total: VE - Vehicle Expenses 846 5,405 2,438 5,904 MI - Miscellaneous Expenses
110-40-400.47005 Advertising 11,896 10,000 5,032 10,000 110-40-400.47009 Credit Card Charges for Permits-DSD 16,380 15,000 10,815 15,000 110-40-400.47015 Books & Subscriptions 1,820 2,500 2,410 2,800 110-40-400.47040_000 Dues Miscellaneous 0 200 0 200
110-40-400.47040_001 Dues StanCOG 5,191 5,500 5,195 5,500 110-40-400.47050 Meetings 0 200 0 200
110-40-400.47065 Professional Development 0 350 0 950
110-40-400.47081
Educational Assistance Program
Reimbursement 0 1,000 0 1,000
110-40-400.47089 Environmental Filing Fees 0 5,000 1,645 5,000 88

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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 400 Planning
110-40-400.47090 Testing & Recruitment 0 7,000 162 3,500 110-40-400.47095_000 Training General/Travel 8,874 12,000 5,250 7,000 Account Classification Total: MI - Miscellaneous Expenses 44,161 58,750 30,509 51,150 BD - Bad Debt
110-40-400.47012 Bad Debt Expense 0 1,500 0 1,500
Account Classification Total: BD - Bad Debt 0 1,500 0 1,500 TO - Transfers Out
110-40-400.48001_012 Transfers Out To Fd 501 Info Tech-GIS 32,657 32,347 22,797 33,730 110-40-400.48001_083 Transfers Out To Fd 501 for I.T. Services 25,723 24,669 20,560 22,982 110-40-400.48001_085 Transfers Out To Fd 242 Network 265 1,466 1,466 1,491 110-40-400.48001_089
Transfers Out To Fd 242 Computer
Replacement 2,299 800 800 0
110-40-400.48001_246 Transfers Out General Fund Admin 60,624 64,932 54,110 0 110-40-400.48001_247 Transfers Out Asset Replacement 5,000 5,000 5,000 0 Account Classification Total: TO - Transfers Out 126,568 129,214 104,733 58,203 Division Total: 400 - Planning 798,700 1,156,314 750,720 1,144,574 Department Total: 40 - Development Services 798,700 1,156,314 750,720 1,144,574 EXPENSES Total 798,700 1,156,314 750,720 1,144,574
Fund REVENUE Total: 110 - General Fund 209,217 181,480 181,462 180,880 Fund EXPENSE Total: 110 - General Fund 798,700 1,156,314 750,720 1,144,574 Fund Total: 110 - General Fund (589,483) (974,834) (569,258) (963,694) 89

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CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
●
●
●
Implement new software with robust automated functionality and online abilities; to allow for plan review status look up, on-line inspection scheduling and resulting, project tracking and improve the electronic plan submittal process.

Coordinate with other City departments to streamline existing processes and develop standard performance targets for the plan check program.

Encourage additional training and opportunity for existing staff to help facilitate advancement and retention
Focus on effective recruitment of vacant positions; Chief Building Official, Sr. Plans Examiner, and Sr. Building Inspector
Fund 110 Building & Safety Division
The purpose of the Building and Safety Division is to protect the public health and safety through the effective administration of California’s Model Building Codes and the City of Turlock's Municipal Code. This is accomplished through the building permit process, which requires:
1) Building plans to be reviewed for compliance with the model and municipal codes 2) A permit to build
3) Construction that is inspected to ensure compliance with the Code(s) and approved plans The primary function of the Building and Safety Division Program is reviewing plans for code compliance and inspecting buildings during construction phases. In addition, the Building and Safety Division partners with the Fire Department and Code Enforcement to reduce safety hazards on existing buildings and responds to complaints concerning substandard and dangerous buildings. Additionally, we provide paraprofessional and technical assistance at the public counter in response to our various customer service needs. The Building and Safety Division also participates in the interdepartmental predevelopment process intended to facilitate the review and approval stages of the development process. The Building and Safety Division Program continues to lead in implementing the City’s records retention and storage program to maintain current and historical property records. Building permit fees pay for the cost of the Building and Safety Division's operations.
90

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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: 40 - Development Services
Division: 405 - Building
LI - Licenses & Permits
110-40-405.31030_001 Building Inspection Services Non FBHR 888,352 850,000 1,032,967 880,000 110-40-405.31034 Occupancy Permits 29,306 30,000 35,933 30,000 110-40-405.31036 Permit Handling/Issuance 329,454 300,000 367,810 320,000 Account Classification Total: LI - Licenses & Permits 1,247,111 1,180,000 1,436,710 1,230,000 CH - Charges for Services
110-40-405.35185_001 Plan Checking Services Non-FBHR 560,659 500,000 667,964 600,000 110-40-405.37433 Salary Reimbursement from Cannabis 4,703 500 0 0 Account Classification Total: CH - Charges for Services 565,361 500,500 667,964 600,000 OR - Other Revenues
110-40-405.37010_000 Miscellaneous General 1,438 1,500 1,811 1,200 110-40-405.37030 Sale of Property 33 0 0 0
Account Classification Total: OR - Other Revenues 1,471 1,500 1,811 1,200 Division Total: 405 - Building 1,813,943 1,682,000 2,106,485 1,831,200 Department Total: 40 - Development Services 1,813,943 1,682,000 2,106,485 1,831,200 REVENUES Total 1,813,943 1,682,000 2,106,485 1,831,200

EXPENSES
Department: 40 - Development Services
Division: 405 - Building
SA - Salaries
110-40-405.41001 Full Time Salaries 536,947 918,627 550,236 1,042,419 110-40-405.41002_000 Part Time Help General 52,603 90,000 28,563 70,000 110-40-405.41050 Bilingual Pay 1,985 2,023 1,761 2,326
110-40-405.41052 Educational Incentive 2,137 1,200 1,071 1,200 110-40-405.41053 Sick Leave Conversion Pay 713 5,000 713 2,000 110-40-405.41055 Vacation Conversion Pay 825 5,000 3,600 4,000 110-40-405.41056 Management Leave Conversion 0 5,000 0 2,000 110-40-405.41059 Continuous Service Pay 4,465 4,803 5,631 7,413 110-40-405.41100_001 Overtime Standard 22 1,000 0 5,000 Account Classification Total: SA - Salaries 599,695 1,032,653 591,576 1,136,358 BE - Benefits
110-40-405.42002 Medical Dental Plan 94,376 144,319 113,544 142,091 110-40-405.42003 Vision Insurance 821 1,512 954 1,728
110-40-405.42004 Long Term Disability Insurance 5,453 5,730 2,919 4,569 110-40-405.42005 Life Insurance 1,621 3,580 48 2,107
110-40-405.42006 SUI 1,702 732 660 357
110-40-405.42007 Workers Comp Insurance 2,427 5,020 2,327 5,056 110-40-405.42008 City Liability Insurance 21,441 25,122 14,854 45,645 110-40-405.42009 PERS 99,098 181,699 99,193 185,734
110-40-405.42010 Medicare Tax 8,593 16,206 8,256 16,477 110-40-405.42011 Social Security 1,110 5,580 996 4,340
110-40-405.42012 Retiree Health Insurance 11,314 22,560 11,675 23,373 110-40-405.42013 Deferred Comp 3,796 11,171 4,272 11,394 110-40-405.42014 Deferred Comp In Lieu 21,980 22,800 15,845 17,100 110-40-405.42016 Employee Contrib To PERS (49,107) (91,048) (50,283) (94,802) 110-40-405.42019 PERS UAL (Unfunded Accrued Liability) 157,300 188,527 157,110 197,229 Account Classification Total: BE - Benefits 381,923 543,510 382,369 562,398 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 405 Building
91

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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 405 Building
CO - Contractual Services
110-40-405.43020 Car Wash 91 200 67 200
110-40-405.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 28,016 29,295 21,995 31,404
110-40-405.43040 Collection Service 0 100 0 100
110-40-405.43055_002 Consultant Audit 2,826 0 0 0
110-40-405.43060_000 Contract Services General 127,641 170,000 92,709 135,000 110-40-405.43060_011 Contract Services Inspection 0 20,000 0 10,000 110-40-405.43065 Copier Maintenance/Lease 258 5,000 3,063 5,000 110-40-405.43066 Printer Maintenance 419 500 161 500
110-40-405.43085 Fingerprinting 0 100 0 100
110-40-405.43155 Physicals, Shots & Psychological 174 1,100 470 1,000 110-40-405.43160 Building Rent BCH 22,440 22,400 16,830 0 110-40-405.43260 Plan Check Services 215,903 300,000 102,860 250,000 Account Classification Total: CO - Contractual Services 397,767 548,695 238,154 433,304 SU - Supplies and Maintenance
110-40-405.44001_000 Supplies General 2,922 5,000 1,843 5,000 110-40-405.44010_001 Computer Software Maintenance 2,753 5,000 1,309 5,000 110-40-405.44010_100 Computer Replacement 0 0 0 1,100
110-40-405.44020 Forms 0 1,000 632 1,000
110-40-405.44040_000 Postage General 171 700 166 700
Account Classification Total: SU - Supplies and Maintenance 5,846 11,700 3,950 12,800 UT - Utilities
110-40-405.45001_000 Telephone General 2,138 2,500 944 2,500 110-40-405.45001_002 Telephone Wireless/Tablet Service Plan 1,794 5,000 1,448 5,000 110-40-405.45004 City Hall Shared Costs - Utilities 10,379 9,706 8,590 10,821 Account Classification Total: UT - Utilities 14,311 17,206 10,982 18,321 VE - Vehicle Expenses
110-40-405.46000 Auto Allowance 500 1,200 900 1,200
110-40-405.46020 Fleet Maintenance Labor 2,267 2,500 1,146 2,500 110-40-405.46025 Outside Contractor Labor 74 1,000 56 1,000 110-40-405.46031 Gas & Oil 3,581 5,000 1,702 3,000
110-40-405.46032 Vehicle & Small Equipment Maintenance Parts (0) 1,500 651 1,500 110-40-405.46034 Vehicle Insurance 18 20 15 20
Account Classification Total: VE - Vehicle Expenses 6,439 11,220 4,470 9,220 MI - Miscellaneous Expenses
110-40-405.47014 Code Adoption 0 0 0 500
110-40-405.47015 Books & Subscriptions 1,551 5,000 1,892 9,000 110-40-405.47050 Meetings 0 500 0 500
110-40-405.47065 Professional Development 0 1,050 0 950 110-40-405.47080 Shoe Allowance 505 1,050 668 1,050
110-40-405.47081
Educational Assistance Program
Reimbursement 0 1,000 0 1,000
110-40-405.47090 Testing & Recruitment 6,404 20,300 17,302 20,000 110-40-405.47095_000 Training General/Travel 4,329 20,000 10,090 15,000 Account Classification Total: MI - Miscellaneous Expenses 12,789 48,900 29,951 48,000 BD - Bad Debt
110-40-405.47012 Bad Debt Expense 0 0 0 5,000
Account Classification Total: BD - Bad Debt 0 0 0 5,000 CA - Capital Outlay
110-40-405.51270 Construction Project 9,557 50,000 0 0
92

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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 405 Building
Account Classification Total: CA - Capital Outlay 9,557 50,000 0 0 TO - Transfers Out
110-40-405.48001_012 Transfers Out To Fd 501 Info Tech-GIS 32,657 32,346 22,797 33,730 110-40-405.48001_083 Transfers Out To Fd 501 for I.T. Services 49,108 51,580 42,980 48,053 110-40-405.48001_085 Transfers Out To Fd 242 Network 507 3,065 3,065 3,119 110-40-405.48001_089
Transfers Out To Fd 242 Computer
Replacement 3,692 3,777 3,777 0
110-40-405.48001_246 Transfers Out General Fund Admin 115,055 129,863 108,220 0 110-40-405.48001_247 Transfers Out Asset Replacement 20,000 20,000 20,000 0 Account Classification Total: TO - Transfers Out 221,019 240,631 200,839 84,902 Division Total: 405 - Building 1,649,347 2,504,515 1,462,291 2,310,303 Department Total: 40 - Development Services 1,649,347 2,504,515 1,462,291 2,310,303 EXPENSES Total 1,649,347 2,504,515 1,462,291 2,310,303
Fund REVENUE Total: 110 - General Fund 1,813,943 1,682,000 2,106,485 1,831,200 Fund EXPENSE Total: 110 - General Fund 1,649,347 2,504,515 1,462,291 2,310,303 Fund Total: 110 - General Fund 164,596 (822,515) 644,194 (479,103) 93

Page 508 of 844 ends

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
PROGRAMSCapital Improvements
Land Development
Fund 110 EngineeringThe purpose of the Engineering Division is to provide professional engineering design,surveying, and project management for capital improvement projects; ensure compliance toall City standards for all public improvements; ensure compliance to all improvement planrequirements for all on-site improvements; ensure compliance of all lot line adjustments, lotmergers, parcel maps, and subdivision maps with the Subdivision Map Act requirements;impose conditions to mitigate development impacts on the public infrastructure; and developand update various development impact fees to insure new development mitigates its impacton the City's infrastructure.

The capital improvement program provides for the installation of public infrastructure forvarious City of Turlock Departments. With funding provided by these departments, theEngineering Program provides topographic survey collection, improvement planpreparation/design, right of way and easements acquisition, project management,construction staking, and construction inspection. In addition, staff prepares all Caltrans andStanCog documents necessary for the appropriation, design, and construction fundingobligation and final reports for all Federal and State grant funding. Through this process, staffis able to secure Congestion Mitigation and Air Quality (CMAQ), Surface TransportationProgram (STP), Active Transportation Program (ATP), and Highway Safety ImprovementProgram (HSIP) grant funding for use within the City. The development program provides for the review of all proposed development activity withinthe City. With funding provided by developers through fees, the Engineering Program reviewsproposed development, imposes conditions, processes lot line adjustments, lot mergers, parcelmaps, and subdivision maps. In addition, staff reviews/approves improvement plans andissues grading and encroachment permits. Staff also forms the City's Maintenance District foreach development and reviews each building permit application and prepares/calculatesimpact fees based on use and zoning. The Development Program is also charged with theresponsibility to create, implement, and update various fee programs. Specifically, theDevelopment Program provides program management and oversight for the Capital FacilitiesFee, Northwest Triangle Specific Plan, North Turlock Master Plan, Northeast Turlock MasterPlan, East Tuolumne Master Plan, Turlock Regional Industrial Specific Plan, and MasterStorm Drainage programs. 94

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CITY OF TURLOCK BUDGET FY 25-26Fund 110 Engineering
PROGRAMS (cont.)
Inspection
Traffic and Transportation

GOALS AND OBJECTIVES
●
●
●
●
The inspection program provides assurances that all public improvements installed by the City or by development meet or exceed the standards set forth in the City of Turlock Standard Specifications and Drawings. In addition, through the grading permit process, the inspection staff reviews on-site improvements for conformance with the approved improvement plans.

Lastly, staff coordinates with other divisions as to specialized testing needs. Specifically, staff coordinates the TV inspection on sewer and storm lines as well as the bacteriological testing of water lines.

Continue to provide professional engineering design, project management and inspection for capital improvement projects
Continue to review and impose conditions on new development to ensure that the proposed development mitigates its current and future impacts Ensure all new construction meets or exceeds the City of Turlock Standard Specifications and Drawings
Monitor and impose all development impact fees on new construction Responsible for the planning and implementation of the orderly and safe multimodal traffic movement throughout the City. Traffic engineering provides oversight in the enhancement of roadways and intersections to improve safety and efficiency, conducts studies, implements traffic signal timing and seeks grant funding for traffic safety improvements. 95

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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: 40 - Development Services
Division: 410 - Engineering
CH - Charges for Services
110-40-410.35189 Building Permit Fees 96,637 75,000 118,503 100,000 110-40-410.35190 Grading Permit-Plan Check & Inspection 145,305 125,000 129,409 105,000 110-40-410.35191 Utility Co Inspec Permit Fee 185,518 150,000 172,930 165,000 110-40-410.35192 Capital Projects-Engineering Services 2,886,040 2,865,000 1,709,885 2,165,000 110-40-410.35193 Planning Permit Fees 15,432 10,000 14,549 14,000 110-40-410.35194 Subdiv Plan Check/Encroachment 11,293 10,000 21,724 15,000 110-40-410.35195 Lot Line Adjustments & Abandonments 13,623 10,000 10,018 10,000 110-40-410.35196 GIS - Engineering Services 44,996 40,000 56,695 45,000 110-40-410.35199 Monument Preservation Services 0 0 708 0 110-40-410.35203 Engineering Inspection Services 41,717 35,000 59,763 44,000 110-40-410.35204 Engineering Plan Check Services 29,446 25,000 18,793 21,000 110-40-410.37433 Salary Reimbursement from Cannabis 756 0 0 0 Account Classification Total: CH - Charges for Services 3,470,763 3,345,000 2,312,976 2,684,000 OR - Other Revenues
110-40-410.37010_000 Miscellaneous General 20 0 12,700 0 110-40-410.37030 Sale of Property 980 0 0 0
110-40-410.37032 Sales of Supplies & Specs 137 0 210 0
110-40-410.37080 Office Space 13,500 13,500 10,125 13,500 Account Classification Total: OR - Other Revenues 14,636 13,500 23,035 13,500 TI - Transfers In
110-40-410.38001_037 Transfers In Fr Fd 240 Records Management 15,000 15,000 12,500 15,000 110-40-410.38001_305 Transfers In From Fd 110 GF to Fd 502 Eng 335,180 0 0 0 110-40-410.38001_326 Transfers In fr Fd110 to Fd502Eng-Fee Subsidy 145,000 0 0 0 110-40-410.38001_332 Transfers In Fr Fd120 for Engineering Deficit 300,000 0 0 0 Account Classification Total: TI - Transfers In 795,180 15,000 12,500 15,000 Division Total: 410 - Engineering 4,280,579 3,373,500 2,348,511 2,712,500 Department Total: 40 - Development Services 4,280,579 3,373,500 2,348,511 2,712,500 REVENUES Total 4,280,579 3,373,500 2,348,511 2,712,500

EXPENSES
Department: 40 - Development Services
Division: 410 - Engineering
SA - Salaries
110-40-410.41001 Full Time Salaries 1,476,761 2,105,727 1,275,169 2,213,540 110-40-410.41002_000 Part Time Help General 110,380 110,000 44,541 60,000 110-40-410.41050 Bilingual Pay 3,629 4,607 4,146 4,860
110-40-410.41051 Confidential Pay 1,091 1,296 1,325 1,285 110-40-410.41052 Educational Incentive 6,081 6,106 4,670 5,618 110-40-410.41053 Sick Leave Conversion Pay 7,653 10,000 10,420 10,000 110-40-410.41055 Vacation Conversion Pay 8,124 8,000 5,803 8,000 110-40-410.41056 Management Leave Conversion 4,049 5,000 0 5,000 110-40-410.41059 Continuous Service Pay 20,409 21,249 13,679 18,540 110-40-410.41060 Signing Bonus 0 3,000 0 0
110-40-410.41100_001 Overtime Standard 7,458 5,000 738 5,000 110-40-410.49006 Salary Credits From Other Departments 0 0 (12,802) 0 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 410 Engineering
96

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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 410 Engineering
110-40-410.49007 Salary Charges From Other Departments 0 0 2,799 0 Account Classification Total: SA - Salaries 1,645,633 2,279,985 1,350,488 2,331,843 BE - Benefits
110-40-410.42002 Medical Dental Plan 261,415 333,192 242,788 300,555 110-40-410.42003 Vision Insurance 2,436 4,277 2,174 4,061 110-40-410.42004 Long Term Disability Insurance 14,912 11,257 7,071 8,301 110-40-410.42005 Life Insurance 4,436 7,772 117 4,184
110-40-410.42006 SUI 3,637 1,370 887 615
110-40-410.42007 Workers Comp Insurance 9,219 12,930 7,295 12,842 110-40-410.42008 City Liability Insurance 54,768 53,034 30,651 98,107 110-40-410.42009 PERS 279,545 397,195 234,062 397,991
110-40-410.42010 Medicare Tax 23,261 33,857 19,023 33,812 110-40-410.42011 Social Security 3,942 6,820 371 3,720
110-40-410.42012 Retiree Health Insurance 34,993 50,469 30,138 51,539 110-40-410.42013 Deferred Comp 19,592 26,896 15,831 26,664 110-40-410.42014 Deferred Comp In Lieu 6,909 5,700 4,852 5,700 110-40-410.42016 Employee Contrib To PERS (139,150) (197,459) (117,401) (201,946) 110-40-410.42019 PERS UAL (Unfunded Accrued Liability) 310,195 337,978 281,650 355,011 Account Classification Total: BE - Benefits 890,110 1,085,288 759,509 1,101,156 CO - Contractual Services
110-40-410.43010 Contract Attorney 0 0 0 15,000
110-40-410.43020 Car Wash 116 300 105 300
110-40-410.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 49,594 51,849 38,933 55,583
110-40-410.43055_002 Consultant Audit 2,826 0 0 0
110-40-410.43055_007 Consultant City Surveyor 2,200 40,000 0 40,000 110-40-410.43060_000 Contract Services General 4,978 46,000 17,688 10,000 110-40-410.43065 Copier Maintenance/Lease 4,310 4,500 4,895 5,500 110-40-410.43066 Printer Maintenance 1,569 3,500 1,414 2,500 110-40-410.43085 Fingerprinting 0 250 0 250
110-40-410.43100_001 Insurance Property 1,693 1,813 1,419 1,791 110-40-410.43125_010 Maintenance Office/Computer Equip 906 1,000 0 1,000 110-40-410.43155 Physicals, Shots & Psychological 562 500 0 500 Account Classification Total: CO - Contractual Services 68,755 149,712 64,454 132,424 SU - Supplies and Maintenance
110-40-410.44001_000 Supplies General 9,822 10,000 4,516 10,000 110-40-410.44010_001 Computer Software Maintenance 25,118 49,800 29,257 11,850 110-40-410.44010_100 Computer Replacement 0 0 0 3,400
110-40-410.44035 Photo Copies 0 1,000 0 1,000
110-40-410.44040_000 Postage General 402 500 216 500
110-40-410.44090 Office Equipment & Furniture 2,919 3,000 304 0 110-40-410.44091 Field Supplies 2,660 3,000 682 3,000
Account Classification Total: SU - Supplies and Maintenance 40,921 67,300 34,975 29,750 UT - Utilities
110-40-410.45001_000 Telephone General 2,906 3,000 2,345 3,000 110-40-410.45001_002 Telephone Wireless/Tablet Service Plan 7,310 8,000 5,068 8,000 110-40-410.45004 City Hall Shared Costs - Utilities 18,375 17,180 15,204 19,153 Account Classification Total: UT - Utilities 28,592 28,180 22,617 30,153 VE - Vehicle Expenses
110-40-410.46000 Auto Allowance 1,121 1,152 443 480
110-40-410.46020 Fleet Maintenance Labor 3,264 8,500 3,470 8,500 97

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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 410 Engineering
110-40-410.46025 Outside Contractor Labor 462 2,500 84 2,500 110-40-410.46031 Gas & Oil 6,343 7,800 5,473 7,800
110-40-410.46032 Vehicle & Small Equipment Maintenance Parts 2,220 3,000 771 3,000 110-40-410.46034 Vehicle Insurance 566 900 704 600
Account Classification Total: VE - Vehicle Expenses 13,977 23,852 10,945 22,880 MI - Miscellaneous Expenses
110-40-410.47005 Advertising 615 3,000 753 3,000
110-40-410.47015 Books & Subscriptions 1,084 1,000 875 1,000 110-40-410.47040_000 Dues Miscellaneous 180 1,200 360 1,200 110-40-410.47041 Notary Public Expenses 0 500 0 500
110-40-410.47050 Meetings 0 1,000 0 1,000
110-40-410.47065 Professional Development 2,868 2,856 807 2,875 110-40-410.47080 Shoe Allowance 1,275 3,000 1,127 3,000 110-40-410.47081
Educational Assistance Program
Reimbursement 0 500 0 500
110-40-410.47090 Testing & Recruitment 2,143 7,000 0 4,000 110-40-410.47095_000 Training General/Travel 6,754 15,000 5,060 10,000 Account Classification Total: MI - Miscellaneous Expenses 14,919 35,056 8,982 27,075 TO - Transfers Out
110-40-410.48001_012 Transfers Out To Fd 501 Info Tech-GIS 32,657 32,346 22,797 33,730 110-40-410.48001_068
Transfers Out To 110-40-400 CIP Annual
Report 1,000 1,000 1,000 1,000
110-40-410.48001_083 Transfers Out To Fd 501 for I.T. Services 92,370 92,934 77,450 91,093 110-40-410.48001_085 Transfers Out To Fd 242 Network 952 5,521 5,521 5,369 110-40-410.48001_089
Transfers Out To Fd 242 Computer
Replacement 0 3,372 3,372 0
110-40-410.48001_246 Transfers Out General Fund Admin 217,072 229,705 191,420 0 110-40-410.48001_247 Transfers Out Asset Replacement 25,000 25,000 25,000 0 Account Classification Total: TO - Transfers Out 369,051 389,878 326,560 131,192 Division Total: 410 - Engineering 3,071,957 4,059,251 2,578,531 3,806,473 98

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CITY OF TURLOCK BUDGET FY 25-26PURPOSE
GOALS AND OBJECTIVES● ● ● ● Effectively manage watering restrictions at our facilities and monitor impacts toprevent the loss of trees Division 500 Public FacilitiesThe Public Facilities Maintenance Division oversees the maintenance of all the government-owned public buildings and adjacent landscape areas. This area also provides support duringfacility rentals and special events.Provide safe and well-maintained facilities for the community, recreation programsand City of Turlock employeesProvide support to facility users during City and private eventsConduct routine safety inspections of the facilities, making any necessary repairs 99

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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: 50 - Municipal Services
Division: 500 - Public Facilities
SA - Salaries
110-50-500.41001 Full Time Salaries 75,740 252,837 189,141 329,562 110-50-500.41002_000 Part Time Help General 63,510 92,000 74,972 100,000 110-50-500.41002_005 Part Time Help Clerical 1,747 2,000 1,449 2,000 110-50-500.41050 Bilingual Pay 0 94 72 129
110-50-500.41051 Confidential Pay 0 398 144 257
110-50-500.41052 Educational Incentive 0 45 0 0
110-50-500.41053 Sick Leave Conversion Pay 1,003 1,375 1,222 1,500 110-50-500.41054 Stand By Wages 1,371 3,375 1,526 2,200 110-50-500.41055 Vacation Conversion Pay 1,496 5,750 3,666 4,000 110-50-500.41056 Management Leave Conversion 0 375 36 2,000 110-50-500.41059 Continuous Service Pay 1,917 3,865 5,001 6,895 110-50-500.41100_001 Overtime Standard 1,312 3,750 1,304 3,000 110-50-500.49006 Salary Credits From Other Departments (22,485) 0 (380) 0 110-50-500.49007 Salary Charges From Other Departments 81,080 0 0 0 Account Classification Total: SA - Salaries 206,693 365,864 278,152 451,543 BE - Benefits
110-50-500.42002 Medical Dental Plan 19,016 51,683 56,756 55,971 110-50-500.42003 Vision Insurance 129 702 419 734
110-50-500.42004 Long Term Disability Insurance 316 1,447 1,032 1,236 110-50-500.42005 Life Insurance 160 1,000 17 623
110-50-500.42006 SUI 259 464 255 184
110-50-500.42007 Workers Comp Insurance 4,076 6,696 5,761 9,417 110-50-500.42008 City Liability Insurance 8,123 11,994 9,549 27,542 110-50-500.42009 PERS 14,226 51,258 35,224 59,128
110-50-500.42010 Medicare Tax 2,120 5,305 3,782 6,547
110-50-500.42011 Social Security 4,064 4,278 4,735 6,324 110-50-500.42012 Retiree Health Insurance 1,522 6,539 4,453 7,756 110-50-500.42013 Deferred Comp 478 4,432 2,807 5,106
110-50-500.42014 Deferred Comp In Lieu 2,170 2,480 2,029 2,850 110-50-500.42016 Employee Contrib To PERS (6,974) (28,961) (17,283) (33,362) 110-50-500.42019 PERS UAL (Unfunded Accrued Liability) 25,954 36,848 29,282 69,926 Account Classification Total: BE - Benefits 75,640 156,165 138,819 219,982 CO - Contractual Services
110-50-500.43020 Car Wash 4 25 18 25
110-50-500.43063 Fire Sprinkler & Suppression System 627 750 350 750 110-50-500.43064 Fire Extinguisher 252 350 208 350
110-50-500.43065 Copier Maintenance/Lease 48 550 63 150 110-50-500.43077 Tree Trimming 9,945 1,900 0 20,000
110-50-500.43110 Laundry & Linen Service 0 2,000 0 2,000 110-50-500.43115_000 Maint-Air & Heat General 1,502 1,000 1,276 1,000 110-50-500.43115_001 Maint-Air & Heat Columbia Center 3,107 3,000 2,157 3,000 110-50-500.43115_004 Maint-Air & Heat Rube Boesch 2,454 1,500 2,133 1,500 110-50-500.43115_005 Maint-Air & Heat Senior Center 4,296 6,100 5,510 6,100 110-50-500.43120_005 Building Maintenance Repairs 4,803 25,000 23,396 25,000 110-50-500.43125_037 Maintenance MMS Subscription 1,352 1,352 1,352 1,352 110-50-500.43150 Pest Control 1,453 1,500 1,453 1,500
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 500 Public Facilities
100

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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 500 Public Facilities
110-50-500.43155 Physicals, Shots & Psychological 245 1,000 429 1,000 Account Classification Total: CO - Contractual Services 30,088 46,027 38,344 63,727 SU - Supplies and Maintenance
110-50-500.44001_000 Supplies General 20,615 27,200 16,745 25,000 110-50-500.44001_100 Supplies Recreation Building 179 0 0 0 Account Classification Total: SU - Supplies and Maintenance 20,795 27,200 16,745 25,000 UT - Utilities
110-50-500.45001_000 Telephone General 120 100 563 700
110-50-500.45001_002 Telephone Wireless/Tablet Service Plan 456 500 380 500 110-50-500.45002_000 Turlock Irrigation District General 1,245 18,000 13,076 18,000 110-50-500.45002_003 Turlock Irrigation District Columbia Center 3,046 0 0 0 110-50-500.45002_004 Turlock Irrigation District Senior Center 6,786 0 0 0 110-50-500.45002_006
Turlock Irrigation District Yth Ctr/Girl Sct
Hut/Rube Boesch 1,885 0 0 0
110-50-500.45002_011 Turlock Irrigation District Armory Building 1,021 0 0 0 110-50-500.45003_000 PG & E General 0 8,300 4,242 8,300 110-50-500.45003_001 PG & E Columbia Center 197 0 0 0
110-50-500.45003_002 PG & E Senior Center 2,863 0 0 0
110-50-500.45003_004 PG & E Yth Ctr/Girl Sct Hut/Rube Boesch 335 0 0 0 110-50-500.45007 Internet Access 0 4,200 2,983 4,000
110-50-500.45007_001 Internet Access Senior Center 999 0 0 0 110-50-500.45007_002 Internet Access Marty Yerby 886 0 0 0 110-50-500.45007_003 Internet Access Rube Boesch 861 0 0 0 Account Classification Total: UT - Utilities 20,698 31,100 21,245 31,500 VE - Vehicle Expenses
110-50-500.46000 Auto Allowance 19 0 679 840
110-50-500.46010 Equipment Rental 0 2,500 985 2,500
110-50-500.46020 Fleet Maintenance Labor 2,218 2,500 4,417 3,000 110-50-500.46025 Outside Contractor Labor 708 1,000 1,666 2,000 110-50-500.46031 Gas & Oil 4,105 5,750 4,011 5,750
110-50-500.46032 Vehicle & Small Equipment Maintenance Parts 1,041 2,000 1,866 3,000 110-50-500.46034 Vehicle Insurance 2 5 2 5
Account Classification Total: VE - Vehicle Expenses 8,093 13,755 13,625 17,095 MI - Miscellaneous Expenses
110-50-500.47065 Professional Development 0 0 240 450
110-50-500.47080 Shoe Allowance 353 815 404 800
110-50-500.47081
Educational Assistance Program
Reimbursement 500 2,000 0 2,000
110-50-500.47090 Testing & Recruitment 0 250 515 500
110-50-500.47095_000 Training General/Travel 1,373 10,000 1,495 5,000 Account Classification Total: MI - Miscellaneous Expenses 2,227 13,065 2,654 8,750 TO - Transfers Out
110-50-500.48001_083 Transfers Out To Fd 501 for I.T. Services 21,748 20,991 17,490 22,355 110-50-500.48001_085 Transfers Out To Fd 242 Network 197 1,134 1,134 920 Account Classification Total: TO - Transfers Out 21,945 22,125 18,624 23,275 Division Total: 500 - Public Facilities 386,178 675,301 528,208 840,872 Department Total: 50 - Municipal Services 386,178 675,301 528,208 840,872 EXPENSES Total 386,178 675,301 528,208 840,872
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund 386,178 675,301 528,208 840,872 101

Page 516 of 844 ends

Page 517 of 844 ends

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
GOALS AND OBJECTIVES● ● ● ● ● Involve individuals, local businesses, civic organizations and communityorganizations in the beautification and maintenance of Turlock’s parks throughvolunteerism, donations and sponsorships through the Adopt-A-Park Program Division 600 Park MaintenanceThe Park Maintenance Division oversees the operation, maintenance, safety, and design of allparks, playgrounds, water features, skate park, and other associated amenities. This area alsoprovides support to our picnic area rentals during park season.Provide safe, well designed and attractively maintained park facilities for thecitizens of Turlock to enjoy recreation activities and socializeEffectively manage watering restrictions at our parks and monitor impacts toprevent the loss of treesConduct routine safety inspections of all playground and areas and take thenecessary steps to mitigate any identified hazardsPromote the value and importance of our urban forest through the Annual ArborDay and Go Green Week Tree Planting events 103

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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: 60 - Parks
Division: 600 - Maintenance
CH - Charges for Services
110-60-600.35014_004 Salary Reimbursement Parks 12,709 10,000 9,589 10,000 110-60-600.35156 Plan Review 1,701 2,000 1,701 2,000
Account Classification Total: CH - Charges for Services 14,410 12,000 11,290 12,000 OR - Other Revenues
110-60-600.37030 Sale of Property 2,352 0 410 0
Account Classification Total: OR - Other Revenues 2,352 0 410 0 TI - Transfers In
110-60-600.38001_027 Transfers In Fr Fd 231 CFD #2 for Parks 102,830 103,600 0 111,500 110-60-600.38001_159 Transfers In Airport Support 10,000 10,000 0 0 Account Classification Total: TI - Transfers In 112,830 113,600 0 111,500 Division Total: 600 - Maintenance 129,591 125,600 11,700 123,500 Department Total: 60 - Parks 129,591 125,600 11,700 123,500 REVENUES Total 129,591 125,600 11,700 123,500

EXPENSES
Department: 60 - Parks
Division: 600 - Maintenance
SA - Salaries
110-60-600.41001 Full Time Salaries 174,346 271,381 269,064 460,368 110-60-600.41002_000 Part Time Help General 28,881 70,000 41,794 55,000 110-60-600.41002_005 Part Time Help Clerical 1,650 2,000 1,254 2,000 110-60-600.41002_013 Part Time Help Seasonal 20,193 0 0 0 110-60-600.41050 Bilingual Pay 1,400 492 1,264 1,617
110-60-600.41051 Confidential Pay 0 398 144 257
110-60-600.41052 Educational Incentive 0 45 0 0
110-60-600.41053 Sick Leave Conversion Pay 191 4,875 1,514 2,500 110-60-600.41054 Stand By Wages 1,954 6,375 1,376 4,000 110-60-600.41055 Vacation Conversion Pay 382 8,950 0 2,500 110-60-600.41056 Management Leave Conversion 0 1,575 36 0 110-60-600.41059 Continuous Service Pay 2,131 2,656 4,379 7,201 110-60-600.41100_001 Overtime Standard 1,175 5,250 2,027 4,500 110-60-600.49006 Salary Credits From Other Departments (126,273) 0 (290) 0 110-60-600.49007 Salary Charges From Other Departments 224,730 0 0 0 Account Classification Total: SA - Salaries 330,760 373,997 322,563 539,943 BE - Benefits
110-60-600.42002 Medical Dental Plan 48,362 58,630 97,282 94,237 110-60-600.42003 Vision Insurance 336 692 698 1,199
110-60-600.42004 Long Term Disability Insurance 711 1,413 1,484 1,726 110-60-600.42005 Life Insurance 363 977 25 870
110-60-600.42006 SUI 846 419 431 242
110-60-600.42007 Workers Comp Insurance 5,757 8,007 8,034 11,916 110-60-600.42008 City Liability Insurance 13,177 14,371 11,269 38,202 110-60-600.42009 PERS 32,244 51,218 49,480 84,164
110-60-600.42010 Medicare Tax 3,298 5,117 4,527 7,497
110-60-600.42011 Social Security 3,150 4,464 2,670 3,534 110-60-600.42012 Retiree Health Insurance 3,485 5,908 5,760 9,897 110-60-600.42013 Deferred Comp 447 2,574 2,025 4,383
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 600 Parks Maintenance
104

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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 600 Parks Maintenance
110-60-600.42014 Deferred Comp In Lieu 5,598 7,068 5,916 7,524 110-60-600.42016 Employee Contrib To PERS (16,009) (24,789) (24,361) (42,309) 110-60-600.42019 PERS UAL (Unfunded Accrued Liability) 66,066 89,122 71,418 123,178 Account Classification Total: BE - Benefits 167,833 225,191 236,657 346,260 CO - Contractual Services
110-60-600.43005_000 Alarm Monitoring General 0 0 0 500 110-60-600.43020 Car Wash 11 120 18 30
110-60-600.43065 Copier Maintenance/Lease 306 550 63 150 110-60-600.43066 Printer Maintenance 47 800 1 0
110-60-600.43077 Tree Trimming 14,914 20,000 0 20,000
110-60-600.43100_001 Insurance Property 0 0 0 384
110-60-600.43110 Laundry & Linen Service 1,496 2,500 1,720 2,500 110-60-600.43115_000 Maint-Air & Heat General 0 500 0 0 110-60-600.43125_012 Maintenance Vandalism 2,243 3,000 1,355 3,000 110-60-600.43125_014 Maintenance Radio Maint/Repair 0 3,000 0 3,000 110-60-600.43125_037 Maintenance MMS Subscription 2,703 2,702 2,703 2,703 110-60-600.43150 Pest Control 1,633 2,000 1,633 2,000
110-60-600.43153 Gopher Control 14,108 30,000 21,808 30,000 110-60-600.43155 Physicals, Shots & Psychological 1,749 2,500 1,322 2,500 110-60-600.43170 Security 0 93,000 62,160 93,000
110-60-600.43228_001 Radio System Maintenance Motorola System 3,223 3,273 3,273 3,339 110-60-600.43228_002 Radio System Maintenance Subscriber 5,497 6,148 7,053 7,378 Account Classification Total: CO - Contractual Services 47,930 170,093 103,107 170,484 SU - Supplies and Maintenance
110-60-600.44001_000 Supplies General 78,100 85,350 67,277 100,000 110-60-600.44001_101 Supplies Safety 1,798 0 0 0
110-60-600.44005_010 Chemicals Fertilizers 2,270 2,300 2,296 2,300 110-60-600.44010_001 Computer Software Maintenance 183 200 0 200 110-60-600.44030_000 Minor Equipment Miscellaneous 678 3,000 1,172 3,000 110-60-600.44030_002 Minor Equipment Tools 1,280 0 0 0
Account Classification Total: SU - Supplies and Maintenance 84,308 90,850 70,745 105,500 UT - Utilities
110-60-600.45001_000 Telephone General 430 500 454 500
110-60-600.45001_002 Telephone Wireless/Tablet Service Plan 960 1,500 647 1,500 110-60-600.45002_000 Turlock Irrigation District General 17,976 23,000 14,416 23,000 Account Classification Total: UT - Utilities 19,365 25,000 15,518 25,000 VE - Vehicle Expenses
110-60-600.46000 Auto Allowance 0 0 238 408
110-60-600.46010 Equipment Rental 62,411 3,000 1,088 3,000 110-60-600.46020 Fleet Maintenance Labor 23,670 35,000 35,381 35,000 110-60-600.46025 Outside Contractor Labor 5,192 8,000 5,665 6,000 110-60-600.46031 Gas & Oil 31,123 34,700 26,220 32,700
110-60-600.46032 Vehicle & Small Equipment Maintenance Parts 24,713 33,750 35,957 33,750 110-60-600.46034 Vehicle Insurance (2,072) 3,300 767 2,400 Account Classification Total: VE - Vehicle Expenses 145,038 117,750 105,317 113,258 MI - Miscellaneous Expenses
110-60-600.47065 Professional Development 0 0 114 282
110-60-600.47080 Shoe Allowance 1,234 2,720 778 2,000
110-60-600.47081
Educational Assistance Program
Reimbursement 0 2,000 199 2,000
105

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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 600 Parks Maintenance
110-60-600.47090 Testing & Recruitment 235 250 649 800
110-60-600.47095_000 Training General/Travel 563 10,000 0 5,000 Account Classification Total: MI - Miscellaneous Expenses 2,032 14,970 1,741 10,082 TO - Transfers Out
110-60-600.48001_012 Transfers Out To Fd 501 Info Tech-GIS 32,657 32,346 22,797 33,730 110-60-600.48001_083 Transfers Out To Fd 501 for I.T. Services 36,948 35,703 29,750 41,242 110-60-600.48001_085 Transfers Out To Fd 242 Network 335 1,928 1,928 2,328 110-60-600.48001_090 Transfers Out Vehicle & Equip Replacement 48,748 50,000 50,000 0 Account Classification Total: TO - Transfers Out 118,688 119,977 104,475 77,300 Division Total: 600 - Maintenance 915,954 1,137,828 960,123 1,387,827 Department Total: 60 - Parks 915,954 1,137,828 960,123 1,387,827 EXPENSES Total 915,954 1,137,828 960,123 1,387,827
Fund REVENUE Total: 110 - General Fund 129,591 125,600 11,700 123,500 Fund EXPENSE Total: 110 - General Fund 915,954 1,137,828 960,123 1,387,827 Fund Total: 110 - General Fund (786,363) (1,012,228) (948,423) (1,264,327) 106

Page 521 of 844 ends

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
GOALS AND OBJECTIVES● ●
● ● ● ●
Support efforts which promote tourism and enhance the local business communityProvide Youth and Senior Recreation scholarships to assist underservedpopulations who do not have the ability to pay for fee based programs and activitiesProvide staff support to community groups such as the Teen Advisory Council, theParks, Arts and Recreation Commission, and the Turlock Municipal AirportPromote the usage of the Pedretti Sports Complex and Gemperle Fields at Turlock-Stanislaus Regional Sports Complex, resulting in economic benefits throughincreases in transient occupancy and sales tax Fund 110 Recreation Admin,Programs, Sports, Aquatics, YouthInvests in the quality of life by building social infrastructure and enhancing economicdevelopment. Families and individuals of all ages have the opportunity to enhance their livesby participating in programs such as: sports activities, community events, arts,social/educational activities, and a wide range of enrichment classes. The Recreation Divisionalso coordinates and implements programs for the Police Activities League (PAL), as well asacts as the liaison to the Turlock Senior Citizens Group and the Parks, Arts and RecreationCommission.Provide excellent recreation, sports, arts, aquatics, community events,social/educational activities which promote youth enrichment, supports familyrelationships, and provides a safe deterrent to negative behaviors and crimeDevelop ongoing community partnerships, collaborations, and sponsorships whichwill result in enhanced programming and services to the community as well asleveraging City resources. Collaborate with local businesses to implementcommunity events such as our annual Turlock Downtown Christmas Parade and theTurkey Trot Fun Run 107

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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: 61 - Recreation
Division: 620 - Recreation Administration
CH - Charges for Services
110-61-620.35063 Garage Sale Permits 7,999 7,000 6,064 7,000 110-61-620.35700 Annual Participation Fee 35,072 25,000 32,499 30,000 Account Classification Total: CH - Charges for Services 43,071 32,000 38,562 37,000 OR - Other Revenues
110-61-620.37010_000 Miscellaneous General 15 0 0 0
110-61-620.37070 Cancellation/No Show Fees 160 500 8 500 110-61-620.37060_002 Sports Facilities Rental Revenue Alloc 9,629 9,000 13,532 10,000 110-61-620.37062 Park Reservations 12,709 10,000 9,589 10,000 110-61-620.37063_002 Building Rentals Rube Boesch Center 3,100 2,400 2,550 2,500 110-61-620.37063_003 Building Rentals Senior Center 13,323 15,000 14,950 15,000 Account Classification Total: OR - Other Revenues 38,935 36,900 40,629 38,000 Division Total: 620 - Recreation Administration 82,006 68,900 79,192 75,000 Department Total: 61 - Recreation 82,006 68,900 79,192 75,000 REVENUES Total 82,006 68,900 79,192 75,000

EXPENSES
Department: 61 - Recreation
Division: 620 - Recreation Administration
SA - Salaries
110-61-620.41001 Full Time Salaries 0 175,817 135,467 250,106 110-61-620.41002_000 Part Time Help General 261 0 0 0
110-61-620.41002_005 Part Time Help Clerical 11,777 23,600 3,184 8,000 110-61-620.41050 Bilingual Pay 0 2,311 1,774 3,290
110-61-620.41051 Confidential Pay 0 398 144 257
110-61-620.41052 Educational Incentive 0 2,261 1,702 3,162 110-61-620.41053 Sick Leave Conversion Pay 0 1,800 2,680 2,500 110-61-620.41054 Stand By Wages 0 450 0 0
110-61-620.41055 Vacation Conversion Pay 0 1,500 105 1,500 110-61-620.41056 Management Leave Conversion 0 2,250 0 0 110-61-620.41059 Continuous Service Pay 0 1,668 1,281 2,380 110-61-620.41100_001 Overtime Standard 0 750 9 750
110-61-620.41300_011
Salary/Benefit Transfer from FD 270-ASES
Grant 0 (49,025) (23,663) (50,400)
Account Classification Total: SA - Salaries 12,038 163,780 122,684 221,545 BE - Benefits
110-61-620.42002 Medical Dental Plan 0 19,529 24,118 24,010 110-61-620.42003 Vision Insurance 0 196 160 248
110-61-620.42004 Long Term Disability Insurance 0 916 750 938 110-61-620.42005 Life Insurance 0 632 13 473
110-61-620.42006 SUI 25 153 133 68
110-61-620.42007 Workers Comp Insurance 64 1,038 739 1,384 110-61-620.42008 City Liability Insurance 401 6,569 3,354 15,797 110-61-620.42009 PERS 0 33,048 24,756 46,359
110-61-620.42010 Medicare Tax 175 3,107 2,088 3,943
110-61-620.42011 Social Security 746 1,550 197 496
110-61-620.42012 Retiree Health Insurance 0 4,633 3,568 6,588 110-61-620.42013 Deferred Comp 0 3,188 2,206 4,529
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 620 Parks, Recreation & PFM
108

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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 620 Parks, Recreation & PFM
110-61-620.42014 Deferred Comp In Lieu 0 4,532 3,525 6,042 110-61-620.42016 Employee Contrib To PERS 0 (16,420) (12,579) (23,328) 110-61-620.42019 PERS UAL (Unfunded Accrued Liability) 0 0 0 39,625 Account Classification Total: BE - Benefits 1,411 62,671 53,027 127,172 CO - Contractual Services
110-61-620.43020 Car Wash 63 100 25 100
110-61-620.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 5,612 5,975 4,345 6,410
110-61-620.43064 Fire Extinguisher 24 300 24 300
110-61-620.43065 Copier Maintenance/Lease 679 3,000 690 1,000 110-61-620.43066 Printer Maintenance 2,304 2,900 2,369 1,500 110-61-620.43100_007 Insurance Abuse & Molestation 4,568 5,159 5,159 5,159 110-61-620.43115_003 Maint-Air & Heat Recreation Building 4,902 6,500 2,823 6,500 110-61-620.43125_013 Maintenance New World Software 244 260 257 270 110-61-620.43150 Pest Control 1,020 1,020 900 1,020
110-61-620.43155 Physicals, Shots & Psychological 0 500 0 500 110-61-620.43175 Transaction Fees-Credit Card 197 300 113 300 Account Classification Total: CO - Contractual Services 19,613 26,014 16,705 23,059 SU - Supplies and Maintenance
110-61-620.44001_000 Supplies General 4,838 4,000 1,987 5,000 110-61-620.44001_100 Supplies Recreation Building 1,035 1,100 0 1,100 110-61-620.44001_155 Supplies Promotional Activity 1,871 2,000 442 2,000 110-61-620.44010_001 Computer Software Maintenance 472 500 454 500 110-61-620.44010_009 Computer Rec Mgmt Software Maintenance 13,593 15,000 14,028 15,500 110-61-620.44010_100 Computer Replacement 0 0 0 6,600
110-61-620.44040_000 Postage General 1,173 2,000 48 1,200 Account Classification Total: SU - Supplies and Maintenance 22,983 24,600 16,958 31,900 UT - Utilities
110-61-620.45001_000 Telephone General 633 1,000 1,076 1,500 110-61-620.45001_002 Telephone Wireless/Tablet Service Plan 577 2,000 256 1,000 110-61-620.45002_000 Turlock Irrigation District General 2,663 4,000 2,397 3,000 110-61-620.45002_007 Turlock Irrigation District Recreation Building 3,108 3,500 2,502 3,500 110-61-620.45003_005 PG & E Recreation Building 547 1,500 709 1,000 110-61-620.45004 City Hall Shared Costs - Utilities 100 140 81 140 Account Classification Total: UT - Utilities 7,627 12,140 7,021 10,140 VE - Vehicle Expenses
110-61-620.46000 Auto Allowance 0 0 154 264
110-61-620.46020 Fleet Maintenance Labor 3,598 4,000 1,122 4,000 110-61-620.46025 Outside Contractor Labor 248 100 56 100 110-61-620.46031 Gas & Oil 2,949 5,000 1,706 3,000
110-61-620.46032 Vehicle & Small Equipment Maintenance Parts 2,320 1,500 56 1,500 110-61-620.46034 Vehicle Insurance 34 40 29 30
Account Classification Total: VE - Vehicle Expenses 9,149 10,640 3,123 8,894 MI - Miscellaneous Expenses
110-61-620.47010 Bank Charges 22,276 26,000 12,197 23,800 110-61-620.47040_000 Dues Miscellaneous 0 600 0 600
110-61-620.47065 Professional Development 0 0 672 726
110-61-620.47081
Educational Assistance Program
Reimbursement 0 1,000 500 1,000
110-61-620.47095_000 Training General/Travel 0 2,500 113 1,500 110-61-620.47305 Music Licensing 839 2,000 1,756 2,000
109

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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 620 Parks, Recreation & PFM
Account Classification Total: MI - Miscellaneous Expenses 23,115 32,100 15,238 29,626 TO - Transfers Out
110-61-620.48001_083 Transfers Out To Fd 501 for I.T. Services 24,086 23,234 19,360 21,770 110-61-620.48001_085 Transfers Out To Fd 242 Network 219 1,255 1,255 1,229 110-61-620.48001_089
Transfers Out To Fd 242 Computer
Replacement 2,571 2,214 2,214 0
110-61-620.48001_090 Transfers Out Vehicle & Equip Replacement 7,204 7,500 7,500 0 Account Classification Total: TO - Transfers Out 34,080 34,203 30,329 22,999 Division Total: 620 - Recreation Administration 130,016 366,148 265,086 475,335 Department Total: 61 - Recreation 130,016 366,148 265,086 475,335 EXPENSES Total 130,016 366,148 265,086 475,335
Fund REVENUE Total: 110 - General Fund 82,006 68,900 79,192 75,000 Fund EXPENSE Total: 110 - General Fund 130,016 366,148 265,086 475,335 Fund Total: 110 - General Fund (48,010) (297,248) (185,894) (400,335) 110

Page 525 of 844 ends

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: 61 - Recreation
Division: 622 - Programs/Events
Program: 002 - Christmas Parade
CH - Charges for Services
110-61-622-002.35720 Revenue 10,690 12,000 10,905 12,000 Account Classification Total: CH - Charges for Services 10,690 12,000 10,905 12,000 Program Total: 002 - Christmas Parade 10,690 12,000 10,905 12,000 Program: 003 - Self Defense Class
CH - Charges for Services
110-61-622-003.35720 Revenue 32,869 35,000 27,818 35,000 Account Classification Total: CH - Charges for Services 32,869 35,000 27,818 35,000 Program Total: 003 - Self Defense Class 32,869 35,000 27,818 35,000 Program: 004 - Dance, Etc. Program
CH - Charges for Services
110-61-622-004.35720 Revenue 17,361 22,000 18,615 18,000 Account Classification Total: CH - Charges for Services 17,361 22,000 18,615 18,000 Program Total: 004 - Dance, Etc. Program 17,361 22,000 18,615 18,000 Program: 005 - Instructional Classes
CH - Charges for Services
110-61-622-005.35720 Revenue 3,710 72,500 13,581 60,000 Account Classification Total: CH - Charges for Services 3,710 72,500 13,581 60,000 Program Total: 005 - Instructional Classes 3,710 72,500 13,581 60,000 Program: 007 - Specialty Events
CH - Charges for Services
110-61-622-007.35720 Revenue 11,076 0 0 0
Account Classification Total: CH - Charges for Services 11,076 0 0 0 Program Total: 007 - Specialty Events 11,076 0 0 0
Program: 013 - Bounce House
CH - Charges for Services
110-61-622-013.35720 Revenue 962 900 817 900
Account Classification Total: CH - Charges for Services 962 900 817 900 Program Total: 013 - Bounce House 962 900 817 900
Division Total: 622 - Programs/Events 76,668 142,400 71,736 125,900 Department Total: 61 - Recreation 76,668 142,400 71,736 125,900 REVENUES Total 76,668 142,400 71,736 125,900

EXPENSES
Department: 61 - Recreation
Division: 622 - Programs/Events
Program: 002 - Christmas Parade
SA - Salaries
110-61-622-002.41002_000 Part Time Help General 995 1,200 599 1,200 Account Classification Total: SA - Salaries 995 1,200 599 1,200 BE - Benefits
110-61-622-002.42006 SUI 1 0 0 0
110-61-622-002.42007 Workers Comp Insurance 5 6 3 6
110-61-622-002.42008 City Liability Insurance 33 28 14 51 110-61-622-002.42010 Medicare Tax 14 17 9 17
110-61-622-002.42011 Social Security 62 74 37 74
Account Classification Total: BE - Benefits 116 125 63 148 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 622 Recreation - Programs/Events
111

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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 622 Recreation - Programs/Events
SU - Supplies and Maintenance
110-61-622-002.44055 Recreation Supplies 2,320 7,000 2,650 5,000 Account Classification Total: SU - Supplies and Maintenance 2,320 7,000 2,650 5,000 Program Total: 002 - Christmas Parade 3,432 8,325 3,313 6,348 Program: 003 - Self Defense Class
CO - Contractual Services
110-61-622-003.43727 Turlock Youth Self Defense 14,618 23,500 21,958 24,500 Account Classification Total: CO - Contractual Services 14,618 23,500 21,958 24,500 Program Total: 003 - Self Defense Class 14,618 23,500 21,958 24,500 Program: 004 - Dance, Etc. Program
SA - Salaries
110-61-622-004.41002_000 Part Time Help General 4,506 7,000 1,709 2,250 Account Classification Total: SA - Salaries 4,506 7,000 1,709 2,250 BE - Benefits
110-61-622-004.42006 SUI 15 0 1 0
110-61-622-004.42007 Workers Comp Insurance 24 38 9 12
110-61-622-004.42008 City Liability Insurance 150 161 39 96 110-61-622-004.42010 Medicare Tax 65 102 25 33
110-61-622-004.42011 Social Security 279 434 106 140
Account Classification Total: BE - Benefits 534 735 181 281 CO - Contractual Services
110-61-622-004.43161 Facility Rent 9,875 12,000 10,162 14,000 Account Classification Total: CO - Contractual Services 9,875 12,000 10,162 14,000 Program Total: 004 - Dance, Etc. Program 14,915 19,735 12,051 16,531 Program: 005 - Instructional Classes
SA - Salaries
110-61-622-005.41002_000 Part Time Help General 649 22,000 6,071 18,000 Account Classification Total: SA - Salaries 649 22,000 6,071 18,000 BE - Benefits
110-61-622-005.42006 SUI 2 0 5 0
110-61-622-005.42007 Workers Comp Insurance 3 118 33 97 110-61-622-005.42008 City Liability Insurance 22 507 140 767 110-61-622-005.42010 Medicare Tax 9 319 88 261
110-61-622-005.42011 Social Security 40 1,364 376 1,116 Account Classification Total: BE - Benefits 77 2,308 641 2,241 SU - Supplies and Maintenance
110-61-622-005.44055 Recreation Supplies 4,499 31,000 5,632 24,000 Account Classification Total: SU - Supplies and Maintenance 4,499 31,000 5,632 24,000 Program Total: 005 - Instructional Classes 5,225 55,308 12,345 44,241 Program: 007 - Specialty Events
SA - Salaries
110-61-622-007.41002_000 Part Time Help General 2,426 0 0 3,000 Account Classification Total: SA - Salaries 2,426 0 0 3,000 BE - Benefits
110-61-622-007.42006 SUI 7 0 0 0
110-61-622-007.42007 Workers Comp Insurance 13 0 0 16
110-61-622-007.42008 City Liability Insurance 81 0 0 128 110-61-622-007.42010 Medicare Tax 35 0 0 44
110-61-622-007.42011 Social Security 150 0 0 186
Account Classification Total: BE - Benefits 286 0 0 374 SU - Supplies and Maintenance
112

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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 622 Recreation - Programs/Events
110-61-622-007.44055 Recreation Supplies 11,677 0 0 3,000 Account Classification Total: SU - Supplies and Maintenance 11,677 0 0 3,000 Program Total: 007 - Specialty Events 14,390 0 0 6,374
Division Total: 622 - Programs/Events 52,580 106,868 49,666 97,994 Department Total: 61 - Recreation 52,580 106,868 49,666 97,994 EXPENSES Total 52,580 106,868 49,666 97,994
Fund REVENUE Total: 110 - General Fund 76,668 142,400 71,736 125,900 Fund EXPENSE Total: 110 - General Fund 52,580 106,868 49,666 97,994 Fund Total: 110 - General Fund 24,088 35,532 22,070 27,906 113

Page 528 of 844 ends

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: 61 - Recreation
Division: 624 - Sports
Program: 051 - Pee Wee
CH - Charges for Services
110-61-624-051.35720 Revenue 0 0 66 0
Account Classification Total: CH - Charges for Services 0 0 66 0 Program Total: 051 - Pee Wee 0 0 66 0
Program: 053 - Turkey Trot Running Race
CH - Charges for Services
110-61-624-053.35720 Revenue 5,645 10,000 8,870 10,000
Account Classification Total: CH - Charges for Services 5,645 10,000 8,870 10,000 Program Total: 053 - Turkey Trot Running Race 5,645 10,000 8,870 10,000 Program: 054 - Softball-Adult
CH - Charges for Services
110-61-624-054.35720 Revenue 81,458 96,000 75,534 85,000 Account Classification Total: CH - Charges for Services 81,458 96,000 75,534 85,000 Program Total: 054 - Softball-Adult 81,458 96,000 75,534 85,000 Division Total: 624 - Sports 87,103 106,000 84,470 95,000 Department Total: 61 - Recreation 87,103 106,000 84,470 95,000 REVENUES Total 87,103 106,000 84,470 95,000

EXPENSES
Department: 61 - Recreation
Division: 624 - Sports
SA - Salaries
110-61-624.41001 Full Time Salaries 160,450 168,946 139,162 177,774 110-61-624.41052 Educational Incentive 1,768 0 1,532 1,800 110-61-624.41053 Sick Leave Conversion Pay 906 0 906 1,000 110-61-624.41055 Vacation Conversion Pay 1,812 0 0 1,000 110-61-624.41059 Continuous Service Pay 4,251 4,388 3,620 4,519 110-61-624.41100_001 Overtime Standard 538 0 377 500
110-61-624.41300_011
Salary/Benefit Transfer from FD 270-ASES
Grant (83,625) (91,734) (51,832) (75,600)
Account Classification Total: SA - Salaries 86,100 81,600 93,764 110,993 BE - Benefits
110-61-624.42002 Medical Dental Plan 59,507 34,720 54,306 31,248 110-61-624.42003 Vision Insurance 481 432 417 432
110-61-624.42004 Long Term Disability Insurance 686 880 771 667 110-61-624.42005 Life Insurance 350 608 13 336
110-61-624.42006 SUI 476 119 119 60
110-61-624.42007 Workers Comp Insurance 912 908 783 1,019 110-61-624.42008 City Liability Insurance 5,694 3,892 3,355 7,815 110-61-624.42009 PERS 30,563 31,410 26,145 32,948
110-61-624.42010 Medicare Tax 2,357 2,513 2,016 2,706
110-61-624.42012 Retiree Health Insurance 3,209 3,379 2,783 3,555 110-61-624.42013 Deferred Comp 1,275 1,332 1,098 1,391
110-61-624.42016 Employee Contrib To PERS (14,982) (15,601) (12,988) (16,568) 110-61-624.42019 PERS UAL (Unfunded Accrued Liability) 31,460 34,278 28,570 35,860 Account Classification Total: BE - Benefits 121,988 98,870 107,387 101,469 CO - Contractual Services
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 624 Recreation - Sports
114

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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 624 Recreation - Sports
110-61-624.43155 Physicals, Shots & Psychological 220 2,000 0 2,000 110-61-624.43721 ASA Payments 0 1,500 0 0
110-61-624.43724 Reimb-Sports Officials 43,126 49,000 31,214 52,500 Account Classification Total: CO - Contractual Services 43,346 52,500 31,214 54,500 UT - Utilities
110-61-624.45001_000 Telephone General 1,029 1,200 1,021 1,200 110-61-624.45002_002 Turlock Irrigation District Soderquist Field 3,576 3,500 2,701 3,500 Account Classification Total: UT - Utilities 4,604 4,700 3,722 4,700 MI - Miscellaneous Expenses
110-61-624.47095_000 Training General/Travel 650 1,500 0 1,000 Account Classification Total: MI - Miscellaneous Expenses 650 1,500 0 1,000 Program: 053 - Turkey Trot Running Race
SA - Salaries
110-61-624-053.41002_000 Part Time Help General 592 1,300 948 1,200 Account Classification Total: SA - Salaries 592 1,300 948 1,200 BE - Benefits
110-61-624-053.42006 SUI 1 0 1 1
110-61-624-053.42007 Workers Comp Insurance 3 7 5 6
110-61-624-053.42008 City Liability Insurance 20 30 22 51 110-61-624-053.42010 Medicare Tax 9 19 14 17
110-61-624-053.42011 Social Security 37 81 59 74
Account Classification Total: BE - Benefits 69 137 100 149 SU - Supplies and Maintenance
110-61-624-053.44055 Recreation Supplies 4,486 7,500 5,604 7,000 Account Classification Total: SU - Supplies and Maintenance 4,486 7,500 5,604 7,000 Program Total: 053 - Turkey Trot Running Race 5,146 8,937 6,653 8,349 Program: 054 - Softball-Adult
SA - Salaries
110-61-624-054.41002_000 Part Time Help General 0 2,000 0 0 Account Classification Total: SA - Salaries 0 2,000 0 0 BE - Benefits
110-61-624-054.42007 Workers Comp Insurance 0 11 0 0
110-61-624-054.42008 City Liability Insurance 0 46 0 0
110-61-624-054.42010 Medicare Tax 0 29 0 0
110-61-624-054.42011 Social Security 0 124 0 0
Account Classification Total: BE - Benefits 0 210 0 0
SU - Supplies and Maintenance
110-61-624-054.44055 Recreation Supplies 9,112 18,000 10,421 16,000 Account Classification Total: SU - Supplies and Maintenance 9,112 18,000 10,421 16,000 Program Total: 054 - Softball-Adult 9,112 20,210 10,421 16,000 Division Total: 624 - Sports 270,947 268,317 253,162 297,011 Department Total: 61 - Recreation 270,947 268,317 253,162 297,011 EXPENSES Total 270,947 268,317 253,162 297,011
Fund REVENUE Total: 110 - General Fund 87,103 106,000 84,470 95,000 Fund EXPENSE Total: 110 - General Fund 270,947 268,317 253,162 297,011 Fund Total: 110 - General Fund (183,844) (162,317) (168,692) (202,011) 115

Page 530 of 844 ends

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: 61 - Recreation
Division: 626 - Aquatics
CH - Charges for Services
110-61-626.35720 Revenue 0 0 0 123,500
Account Classification Total: CH - Charges for Services 0 0 0 123,500 OR - Other Revenues
110-61-626.37090_002 Rents & Concessions Columbia 0 5,000 0 0 Account Classification Total: OR - Other Revenues 0 5,000 0 0 Program: 100 - Columbia Pool
CH - Charges for Services
110-61-626-100.35720 Revenue 0 12,500 0 0
Account Classification Total: CH - Charges for Services 0 12,500 0 0 Program Total: 100 - Columbia Pool 0 12,500 0 0
Program: 101 - Rec Swim
CH - Charges for Services
110-61-626-101.35720 Revenue 632 7,500 3,632 0
Account Classification Total: CH - Charges for Services 632 7,500 3,632 0 Program Total: 101 - Rec Swim 632 7,500 3,632 0
Program: 102 - Swim Lessons
CH - Charges for Services
110-61-626-102.35720 Revenue 50,543 60,000 4,031 0
Account Classification Total: CH - Charges for Services 50,543 60,000 4,031 0 Program Total: 102 - Swim Lessons 50,543 60,000 4,031 0 Program: 103 - Junior Guard Program
CH - Charges for Services
110-61-626-103.35720 Revenue 168 2,500 0 0
Account Classification Total: CH - Charges for Services 168 2,500 0 0 Program Total: 103 - Junior Guard Program 168 2,500 0 0 Division Total: 626 - Aquatics 51,343 87,500 7,663 123,500 Department Total: 61 - Recreation 51,343 87,500 7,663 123,500 REVENUES Total 51,343 87,500 7,663 123,500

EXPENSES
Department: 61 - Recreation
Division: 626 - Aquatics
SA - Salaries
110-61-626.41002_000 Part Time Help General 4,799 15,000 3,532 177,500 110-61-626.41002_012 Part Time Help Attendance & Concession 225 6,000 0 0 Account Classification Total: SA - Salaries 5,024 21,000 3,532 177,500 BE - Benefits
110-61-626.42006 SUI 13 18 0 75
110-61-626.42007 Workers Comp Insurance 27 113 19 953
110-61-626.42008 City Liability Insurance 174 484 81 7,564 110-61-626.42010 Medicare Tax 73 305 51 2,574
110-61-626.42011 Social Security 311 1,302 219 11,005
Account Classification Total: BE - Benefits 599 2,222 371 22,171 CO - Contractual Services
110-61-626.43060_000 Contract Services General 637 10,000 0 5,000 110-61-626.43155 Physicals, Shots & Psychological 1,835 3,500 110 3,500 Account Classification Total: CO - Contractual Services 2,472 13,500 110 8,500 City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 626 Recreation - Aquatics
116

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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 626 Recreation - Aquatics
SU - Supplies and Maintenance
110-61-626.44001_000 Supplies General 15,862 5,000 409 21,000 110-61-626.44001_036 Supplies First Aid 3,470 6,000 1,086 0 110-61-626.44001_258 Supplies Small Equipment Parts 0 0 0 5,000 110-61-626.44005_011 Chemicals Pools 0 0 0 65,000
110-61-626.44045 Concessions 0 3,000 0 0
Account Classification Total: SU - Supplies and Maintenance 19,332 14,000 1,494 91,000 UT - Utilities
110-61-626.45002_008 Turlock Irrigation District Columbia Pool 0 0 0 12,000 110-61-626.45003_008 PG & E Columbia Pool 0 0 0 50,000
Account Classification Total: UT - Utilities 0 0 0 62,000 MI - Miscellaneous Expenses
110-61-626.47030 Conferences 1,129 1,500 100 1,000
Account Classification Total: MI - Miscellaneous Expenses 1,129 1,500 100 1,000 Program: 100 - Columbia Pool
SA - Salaries
110-61-626-100.41002_000 Part Time Help General 0 12,500 0 0 Account Classification Total: SA - Salaries 0 12,500 0 0 SU - Supplies and Maintenance
110-61-626-100.44001_258 Supplies Small Equipment Parts 7,930 16,000 0 0 110-61-626-100.44005_011 Chemicals Pools 0 25,000 0 0
Account Classification Total: SU - Supplies and Maintenance 7,930 41,000 0 0 Program Total: 100 - Columbia Pool 7,930 53,500 0 0
Program: 101 - Rec Swim
SA - Salaries
110-61-626-101.41001 Full Time Salaries 2 0 0 0
110-61-626-101.41002_000 Part Time Help General 30,303 36,000 15,316 0 Account Classification Total: SA - Salaries 30,305 36,000 15,316 0 BE - Benefits
110-61-626-101.42006 SUI 88 21 9 0
110-61-626-101.42007 Workers Comp Insurance 163 134 82 0 110-61-626-101.42008 City Liability Insurance 1,045 576 353 0 110-61-626-101.42010 Medicare Tax 439 363 222 0
110-61-626-101.42011 Social Security 1,879 1,550 950 0
Account Classification Total: BE - Benefits 3,614 2,644 1,616 0 SU - Supplies and Maintenance
110-61-626-101.44005_011 Chemicals Pools 1,865 5,000 2,043 0 Account Classification Total: SU - Supplies and Maintenance 1,865 5,000 2,043 0 Program Total: 101 - Rec Swim 35,784 43,644 18,975 0
Program: 102 - Swim Lessons
SA - Salaries
110-61-626-102.41002_000 Part Time Help General 40,482 50,000 35,949 0 Account Classification Total: SA - Salaries 40,482 50,000 35,949 0 BE - Benefits
110-61-626-102.42006 SUI 111 43 23 0
110-61-626-102.42007 Workers Comp Insurance 217 269 193 0 110-61-626-102.42008 City Liability Insurance 1,415 1,152 828 0 110-61-626-102.42010 Medicare Tax 587 725 521 0
110-61-626-102.42011 Social Security 2,510 3,100 2,229 0 Account Classification Total: BE - Benefits 4,840 5,289 3,794 0 SU - Supplies and Maintenance
117

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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 626 Recreation - Aquatics
110-61-626-102.44001_000 Supplies General 7,426 8,000 369 0 Account Classification Total: SU - Supplies and Maintenance 7,426 8,000 369 0 Program Total: 102 - Swim Lessons 52,748 63,289 40,112 0 Program: 103 - Junior Guard Program
SA - Salaries
110-61-626-103.41002_000 Part Time Help General 360 1,500 0 0 Account Classification Total: SA - Salaries 360 1,500 0 0 BE - Benefits
110-61-626-103.42006 SUI 1 1 0 0
110-61-626-103.42007 Workers Comp Insurance 2 8 0 0
110-61-626-103.42008 City Liability Insurance 12 35 0 0 110-61-626-103.42010 Medicare Tax 5 22 0 0
110-61-626-103.42011 Social Security 22 93 0 0
Account Classification Total: BE - Benefits 43 159 0 0
SU - Supplies and Maintenance
110-61-626-103.44055 Recreation Supplies 0 350 0 0
Account Classification Total: SU - Supplies and Maintenance 0 350 0 0 Program Total: 103 - Junior Guard Program 403 2,009 0 0 Division Total: 626 - Aquatics 125,421 214,664 64,694 362,171 Department Total: 61 - Recreation 125,421 214,664 64,694 362,171 EXPENSES Total 125,421 214,664 64,694 362,171
Fund REVENUE Total: 110 - General Fund 51,343 87,500 7,663 123,500 Fund EXPENSE Total: 110 - General Fund 125,421 214,664 64,694 362,171 Fund Total: 110 - General Fund (74,078) (127,164) (57,031) (238,671) 118

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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: 61 - Recreation
Division: 630 - Prevention/Youth
Program: 121 - P.L.A.Y. Program
CH - Charges for Services
110-61-630-121.35720 Revenue 1,270,676 1,600,000 1,469,437 300,000 Account Classification Total: CH - Charges for Services 1,270,676 1,600,000 1,469,437 300,000 Program Total: 121 - P.L.A.Y. Program 1,270,676 1,600,000 1,469,437 300,000 Program: 125 - Off Track Camp
CH - Charges for Services
110-61-630-125.35720 Revenue 326,027 200,000 139,632 225,000 Account Classification Total: CH - Charges for Services 326,027 200,000 139,632 225,000 Program Total: 125 - Off Track Camp 326,027 200,000 139,632 225,000 Division Total: 630 - Prevention/Youth 1,596,703 1,800,000 1,609,069 525,000 Department Total: 61 - Recreation 1,596,703 1,800,000 1,609,069 525,000 REVENUES Total 1,596,703 1,800,000 1,609,069 525,000

EXPENSES
Department: 61 - Recreation
Division: 630 - Prevention/Youth
SA - Salaries
110-61-630.41001 Full Time Salaries 62,601 67,754 46,529 73,387 110-61-630.41100_001 Overtime Standard 664 0 0 0
110-61-630.41300_011
Salary/Benefit Transfer from FD 270-ASES
Grant (50,578) (56,100) (31,905) (45,000)
Account Classification Total: SA - Salaries 12,688 11,654 14,624 28,387 BE - Benefits
110-61-630.42002 Medical Dental Plan 9,501 17,360 7,821 15,624 110-61-630.42003 Vision Insurance 89 216 69 216
110-61-630.42004 Long Term Disability Insurance 268 353 267 275 110-61-630.42005 Life Insurance 137 243 4 139
110-61-630.42006 SUI 238 60 60 30
110-61-630.42007 Workers Comp Insurance 340 364 250 394 110-61-630.42008 City Liability Insurance 2,121 1,561 1,072 3,127 110-61-630.42009 PERS 11,215 11,979 8,226 12,821
110-61-630.42010 Medicare Tax 902 982 662 1,064
110-61-630.42012 Retiree Health Insurance 1,252 1,355 931 1,468 110-61-630.42013 Deferred Comp 0 338 0 367
110-61-630.42016 Employee Contrib To PERS (5,634) (6,098) (4,188) (6,605) 110-61-630.42019 PERS UAL (Unfunded Accrued Liability) 15,730 17,139 14,280 17,930 Account Classification Total: BE - Benefits 36,159 45,852 29,455 46,850 CO - Contractual Services
110-61-630.43155 Physicals, Shots & Psychological 6,838 5,000 5,000 7,500 Account Classification Total: CO - Contractual Services 6,838 5,000 5,000 7,500 Program: 120 - Youth Dances
SA - Salaries
110-61-630-120.41002_000 Part Time Help General 0 0 107 0 Account Classification Total: SA - Salaries 0 0 107 0
BE - Benefits
110-61-630-120.42006 SUI 0 0 0 0
110-61-630-120.42007 Workers Comp Insurance 0 0 1 0
City of Turlock Proposed 25-26 Budget
Fund 110 General Fund 630 Recreation - Prevention/Youth 119

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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 630 Recreation - Prevention/Youth 110-61-630-120.42008 City Liability Insurance 0 0 2 0
110-61-630-120.42010 Medicare Tax 0 0 2 0
110-61-630-120.42011 Social Security 0 0 7 0
Account Classification Total: BE - Benefits 0 0 11 0
Program Total: 120 - Youth Dances 0 0 119 0
Program: 121 - P.L.A.Y. Program
SA - Salaries
110-61-630-121.41001 Full Time Salaries 28 0 0 0
110-61-630-121.41002_000 Part Time Help General 577,336 1,100,000 847,794 240,000 110-61-630-121.41053 Sick Leave Conversion Pay 1,244 0 (452) 0 Account Classification Total: SA - Salaries 578,609 1,100,000 847,343 240,000 BE - Benefits
110-61-630-121.42006 SUI 1,387 510 513 102
110-61-630-121.42007 Workers Comp Insurance 3,107 3,222 4,550 1,289 110-61-630-121.42008 City Liability Insurance 19,281 13,820 19,511 10,227 110-61-630-121.42009 PERS 1,376 0 1,598 0
110-61-630-121.42010 Medicare Tax 8,390 8,700 12,286 3,480 110-61-630-121.42011 Social Security 35,869 37,200 52,486 14,880 110-61-630-121.42016 Employee Contrib To PERS (639) 0 (814) 0 Account Classification Total: BE - Benefits 68,770 63,452 90,131 29,978 CO - Contractual Services
110-61-630-121.43100_007 Insurance Abuse & Molestation 7,083 8,253 8,254 8,253 Account Classification Total: CO - Contractual Services 7,083 8,253 8,254 8,253 SU - Supplies and Maintenance
110-61-630-121.44055 Recreation Supplies 37,811 144,900 85,605 20,000 Account Classification Total: SU - Supplies and Maintenance 37,811 144,900 85,605 20,000 UT - Utilities
110-61-630-121.45001_002 Telephone Wireless/Tablet Service Plan 4,221 9,900 7,436 10,000 Account Classification Total: UT - Utilities 4,221 9,900 7,436 10,000 TO - Transfers Out
110-61-630-121.48001_090 Transfers Out Vehicle & Equip Replacement 3,500 3,500 3,500 0 Account Classification Total: TO - Transfers Out 3,500 3,500 3,500 0 Program Total: 121 - P.L.A.Y. Program 699,993 1,330,005 1,042,269 308,231 Program: 125 - Off Track Camp
SA - Salaries
110-61-630-125.41002_000 Part Time Help General 168,775 125,000 86,309 90,000 Account Classification Total: SA - Salaries 168,775 125,000 86,309 90,000 BE - Benefits
110-61-630-125.42006 SUI 305 72 8 38
110-61-630-125.42007 Workers Comp Insurance 903 456 463 483 110-61-630-125.42008 City Liability Insurance 5,881 1,958 1,988 3,835 110-61-630-125.42010 Medicare Tax 2,447 1,233 1,251 1,305 110-61-630-125.42011 Social Security 10,464 5,270 5,351 5,580 Account Classification Total: BE - Benefits 20,002 8,989 9,061 11,241 CO - Contractual Services
110-61-630-125.43100_007 Insurance Abuse & Molestation 2,053 2,064 2,064 2,064 Account Classification Total: CO - Contractual Services 2,053 2,064 2,064 2,064 SU - Supplies and Maintenance
110-61-630-125.44055 Recreation Supplies 10,570 20,000 7,353 17,500 Account Classification Total: SU - Supplies and Maintenance 10,570 20,000 7,353 17,500 120

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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 630 Recreation - Prevention/Youth Program Total: 125 - Off Track Camp 201,400 156,053 104,786 120,805 Division Total: 630 - Prevention/Youth 957,078 1,548,564 1,196,252 511,773 Department Total: 61 - Recreation 957,078 1,548,564 1,196,252 511,773 EXPENSES Total 957,078 1,548,564 1,196,252 511,773
Fund REVENUE Total: 110 - General Fund 1,596,703 1,800,000 1,609,069 525,000 Fund EXPENSE Total: 110 - General Fund 957,078 1,548,564 1,196,252 511,773 Fund Total: 110 - General Fund 639,625 251,436 412,817 13,227 121

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CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 111 - General Fund ReserveThis General Fund Reserve fund was established in 1992 to support the City during economicfluctuations that affect City revenue generation, to secure greater stability in multi-yearfinancing, and to safeguard the public welfare and interest to provide continued servicedelivery to the Turlock residents, during unexpected revenue shortage or unplanned,necessary expenditures. This policy is intended to specify targets for the inflows and outflowsof the General Fund Reserves, including the quantity of resources to be held in reserves andconditions under which may be used. The City's 2011-2013 Strategic Plan continues toemphasize Fiscal Responsibility as one of seven specific Policy Initiatives.A General Fund Reserve cash fund has been set up within the general ledger that maintainsthe cash balance of the General Fund Reserve that is reported within the General Fund uponfinancial statement consolidation. The balance of the cash will be maintained at a level equalto the General Fund Reserve balance.The reserve level per the General Fund Reserve Policy, adopted on May 9, 2023, is 22.50% of the General Fund budget. 122

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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
111-10-114 Opening Balance General 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000
6,500,000 6,500,000 6,500,000 6,500,000
No revenues or expenses budgeted for this Fiscal Year.

Account Classification Total: Opening Balance
Division Total: 114 - General Fund Reserve
City of Turlock Proposed 25-26 Budget
Fund 111 - General Fund Reserve (Restricted)
Fund: 111 - General Fund Reserve (Restricted)
Department: 10 - Administration
Division: 114 - General Fund Reserve
Opening Balance
123

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CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 112 - GF Reserve for Capital PurchasesAs per the General Fund Reserve Policy, annually the Finance Department is to inform Council of any surplus of reserves above the adopted 22.5%. If it is determined that an operating surplus exists, Council may appropriate funds for nonrecurring purposes such as capital improvements and equipment purchases that are not financed with borrowings or other contributions.

This General Fund Reserve for Capital Purchases was funded by a motion made by Council on March 12, 2024 to allocate $2.2 million to a Capital Improvement Fund from the General Fund Reserve Surplus. This motion was made in accordance with the City's General Fund Reserve Policy that was established on May 2, 2023.
124

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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: 112 - GF Reserve for Capital Purchases
Department: 10 - Administration
Division: 116 - General Fund Capital
112-10-116 Opening Balance General 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000
2,200,000 2,200,000 2,200,000 2,200,000

REVENUES
TI - Transfers In
112-10-116.38004_003 Other Transfers In to fund Capital Improvements 2,200,000 0 0 0 Account Classification Total: TI - Transfers In 2,200,000 0 0 0 Division Total: 116 - General Fund Capital 2,200,000 0 0 0 Department Total: 10 - Administration 2,200,000 0 0 0
REVENUES Total 2,200,000 0 0 0
Fund REVENUE Total: 112 - GF Reserve for Capital Purchases 2,200,000 0 0 0 Fund EXPENSE Total: 112 - GF Reserve for Capital Purchases Fund Total: 112 - GF Reserve for Capital Purchases 2,200,000 0 0 0 No revenues or expenses budgeted for this Fiscal Year.

City of Turlock Proposed 25-26 Budget
Fund 112 - GF Reserve for Capital Purchases (Restricted) Opening Balance
Account Classification Total: Opening Balance
Division Total: 116 - General Fund Capital
125

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CITY OF TURLOCK BUDGET FY 25-26PURPOSE
GOALS AND OBJECTIVES● ● ● The Parks, Arts, and Recreation Commision is a function of the Municipal ServicesDepartment, Recreation Division. Therefore, since all available funds in Func 113 have beenexpended as of Fiscal Year 2024-2025, this fund is being eliminated in Fiscal Year 2025-2026.

Fund 113 Parks, Arts and RecreationCommissionThe Parks, Arts and Recreation Commission shall encourage, stimulate, promote, and fosterprograms and facilities for the enrichment of the City and thereby contribute to the quality oflife in Turlock and develop an awarement in the business community, in local government,and in the general public of Turlock and surrounding communities of the value and benefits ofthe Arts and constructive use of leisure time in Turlock. The Parks, Arts and RecreationCommission may perform other related functions as directed by the City Council.Become informed and knowledgeable about city parks, art opportunities, recreationprograms, facilities, and the recreational needs of the communityProtect and enhance the cultural richness and diversity of the Turlock communityby promoting the visual and literary arts in the City Hall GalleryFoster cooperation between the City and other government agencies and civicgroups interested in the development of community parks, art and recreationprograms 126

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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: 113 - Parks, Arts & Rec Commission

EXPENSES
Department: 61 - Recreation
Division: 632 - Parks, Arts & Recreation
Program: 007 - Specialty Events
SU - Supplies and Maintenance
113-61-632-007.44001_000 Supplies General 1,227 1,280 0 0 Account Classification Total: SU - Supplies and Maintenance 1,227 1,280 0 0 Program Total: 007 - Specialty Events 1,227 1,280 0 0
Division Total: 632 - Parks, Arts & Recreation 1,227 1,280 0 0 Department Total: 61 - Recreation 1,227 1,280 0 0
EXPENSES Total 1,227 1,280 0 0
Fund REVENUE Total: 113 - Parks, Arts & Rec Commission Fund EXPENSE Total: 113 - Parks, Arts & Rec Commission 1,227 1,280 0 0 Fund Total: 113 - Parks, Arts & Rec Commission (1,227) (1,280) 0 0 City of Turlock Proposed 25-26 Budget
Fund 113 Parks, Arts & Recreation Commission
127

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CITY OF TURLOCK BUDGET FY 25-26PURPOSE

GOALS AND OBJECTIVES
●
●
●
●

PROGRAMS
The City of Turlock Roads Program's primary focus is the preservation, rehabilitation, and reconstruction of the existing City streets. Over the years, as the City's road network has grown to accommodate its growing population, road conditions have deteriorated due to lack of funding specific to maintenance and rehabilitation activities. The primary funding for this program comes from a 55% Measure A allocation, bond proceeds, and Measure L. In addition, the City seeks other funding sources such as grants, plus state and federal appropriations.

Explore expedited project delivery
Rehabilitate all roads in the City within 5 years
The City developed a Pavement Management Report for the City’s roadway network and updated the StreetSaver database as a basis for identifying and prioritizing streets for repair.

The City Council has since approved three (3) Master Agreements for Design Services and three (3) Master Agreements for Construction Management and Inspection Services to provide for design and construction inspection services for roadway rehabilitation projects. To date, 13.4 miles of roadway have been rehabilitated, 5.2 miles are in construction, and a total of 22.0 miles are in design phase and slated for construction through 2028.

Fund 115 - Measure A Roads
Measure A was voted in by Turlock voters in November of 2021 to be effective in April of 2022.

As a result, the Turlock City Council approved the usage of 50% of Measure A sales tax revenue be utilized for Roads within the city limits of the City of Turlock.

In September of 2024, Council approved a revised Measure A Expenditure Policy to establish guidelines on the use of the three-quarter (3/4) cent sales tax and increase the usage of Measure A sales tax revenue to be utilized for Roads from 50% to 55%, effective July 1, 2023.

In Spring of 2021, Mayor Bublak announced the Roads Program Initiative with the following goals:

Increase the funding for road rehabilitation projects
Prepare more shovel ready projects
128

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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: 115 - Measure A - Roads
Department: 10 - Administration
Division: 115 - Measure A

REVENUES
TX - Taxes
115-10-115.30020_004 Sales Tax Measure A 8,378,648 8,041,463 5,379,393 8,173,173 Account Classification Total: TX - Taxes 8,378,648 8,041,463 5,379,393 8,173,173 TI - Transfers In
115-10-115.38004_004 Other Transfers In from General Fund Excess Reserve 6,000,000 0 0 0
Account Classification Total: TI - Transfers In 6,000,000 0 0 0 Program: 801 - 2025 Roads Bond Program
IN - Interest Income
115-10-115-801.33000_003 Interest Income 2025 Roads Bond 0 0 206,479 100,000 Account Classification Total: IN - Interest Income 0 0 206,479 100,000 OR - Other Revenues
115-10-115-801.37800 Long Term Debt Proceeds 0 0 31,649,327 0 Account Classification Total: OR - Other Revenues 0 0 31,649,327 0 Program Total: 801 - 2025 Roads Bond Program 0 0 31,855,806 100,000 Division Total: 115 - Measure A 14,378,648 8,041,463 37,235,199 8,273,173 Department Total: 10 - Administration 14,378,648 8,041,463 37,235,199 8,273,173 REVENUES Total 14,378,648 8,041,463 37,235,199 8,273,173

EXPENSES
Department: 10 - Administration
Division: 115 - Measure A
SA - Salaries
115-10-115.41001 Full Time Salaries 19,547 171,960 99,496 204,556 115-10-115.41053 Sick Leave Conversion Pay 0 0 2,801 3,000 115-10-115.41055 Vacation Conversion Pay 2,116 0 0 2,000 115-10-115.41059 Continuous Service Pay 880 0 4,478 5,542 115-10-115.41100_001 Overtime Standard 308 5,000 2,403 5,000 Account Classification Total: SA - Salaries 22,850 176,960 109,178 220,098 BE - Benefits
115-10-115.42002 Medical Dental Plan 3,167 34,720 20,275 31,248 115-10-115.42003 Vision Insurance 24 432 144 432
115-10-115.42004 Long Term Disability Insurance 151 896 542 767 115-10-115.42005 Life Insurance 43 618 9 387
115-10-115.42006 SUI 0 119 60 60
115-10-115.42007 Workers Comp Insurance 123 951 582 1,152 115-10-115.42008 City Liability Insurance 618 4,076 1,964 9,143 115-10-115.42009 PERS 3,750 30,402 18,363 37,669
115-10-115.42010 Medicare Tax 327 2,567 1,543 3,191
115-10-115.42012 Retiree Health Insurance 391 3,439 1,990 4,091 115-10-115.42013 Deferred Comp 195 860 995 1,639
115-10-115.42016 Employee Contrib To PERS (1,838) (15,477) (8,968) (18,909) 115-10-115.42019 PERS UAL (Unfunded Accrued Liability) 0 0 14,280 35,860 Account Classification Total: BE - Benefits 6,950 63,603 51,778 106,730 CO - Contractual Services
115-10-115.43010 Contract Attorney 1,980 10,000 13,430 15,000 115-10-115.43030 City Engineering Services 537,609 350,000 341,028 440,117 115-10-115.43327 Construction Management 1,081,049 2,335,000 1,546,097 5,045,664 City of Turlock Proposed 25-26 Budget
Fund 115 Measure A - Roads
129

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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 115 Measure A - Roads
115-10-115.43366_001 Design Roads 2,534,406 4,536,500 2,714,732 3,405,000 Account Classification Total: CO - Contractual Services 4,155,043 7,231,500 4,615,287 8,905,781 MI - Miscellaneous Expenses
115-10-115.47005 Advertising 0 0 228 300
115-10-115.47080 Shoe Allowance 0 200 250 700
Account Classification Total: MI - Miscellaneous Expenses 0 200 478 1,000 CA - Capital Outlay
115-10-115.51270 Construction Project 8,956,419 13,050,000 9,955,025 1,000,000 Account Classification Total: CA - Capital Outlay 8,956,419 13,050,000 9,955,025 1,000,000 DS - Debt Service
115-10-115.53030_001 Roads Bond Interest 0 0 0 1,733,125 115-10-115.53030_002 Roads Bond Principal 0 0 0 655,000 Account Classification Total: DS - Debt Service 0 0 0 2,388,125 Program: 801 - 2025 Roads Bond Program
CA - Capital Outlay
115-10-115-801.51270 Construction Project 0 0 0 17,465,000 Account Classification Total: CA - Capital Outlay 0 0 0 17,465,000 DS - Debt Service
115-10-115-801.53106_006 Cost of Issuance 2025 Roads Bond 0 0 421,941 0 Account Classification Total: DS - Debt Service 0 0 421,941 0 Program Total: 801 - 2025 Roads Bond Program 0 0 421,941 17,465,000 Division Total: 115 - Measure A 13,141,264 20,522,263 15,153,686 30,086,734 Department Total: 10 - Administration 13,141,264 20,522,263 15,153,686 30,086,734 EXPENSES Total 13,141,264 20,522,263 15,153,686 30,086,734 Fund REVENUE Total: 115 - Measure A - Roads 14,378,648 8,041,463 37,235,199 8,273,173 Fund EXPENSE Total: 115 - Measure A - Roads 13,141,264 20,522,263 15,153,686 30,086,734 Fund Total: 115 - Measure A - Roads 1,237,384 (12,480,800) 22,081,513 (21,813,561) 130

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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: 116 - Special Public Safety
Department: 20 - Police
Division: 225 - Police

REVENUES
TX - Taxes
116-20-225.30030 Prop 172 Sales Tax 247,623 208,000 121,792 208,000 Account Classification Total: TX - Taxes 247,623 208,000 121,792 208,000 LI - Licenses & Permits
116-20-225.31010 Business Licenses 669,551 697,700 579,731 687,100 Account Classification Total: LI - Licenses & Permits 669,551 697,700 579,731 687,100 IN - Interest Income
116-20-225.33000 Interest Income 28,998 27,200 (5,272) 34,300 Account Classification Total: IN - Interest Income 28,998 27,200 (5,272) 34,300 Division Total: 225 - Police 946,172 932,900 696,251 929,400 Department Total: 20 - Police 946,172 932,900 696,251 929,400 REVENUES Total 946,172 932,900 696,251 929,400

EXPENSES
Department: 20 - Police
Division: 225 - Police
CO - Contractual Services
116-20-225.43228 Radio System Maintenance 0 30,000 2,179 50,000 116-20-225.43228_001 Radio System Maintenance Motorola System 45,123 45,821 46,804 46,738 116-20-225.43228_002 Radio System Maintenance Subscriber 76,957 98,736 98,735 103,284 116-20-225.43228_004 Radio System Maintenance Microwave 4,650 16,800 4,650 10,800 116-20-225.43229_001 CAD/RMS Tri Tech Maintenance 53,311 59,260 58,899 62,160 116-20-225.43229_002 CAD/RMS Fiber Connectivity 0 4,650 0 4,650 116-20-225.43229_003 CAD/RMS Animal Services Records Mgmt 9,385 9,600 5,250 9,600 Account Classification Total: CO - Contractual Services 189,426 264,867 216,518 287,232 SU - Supplies and Maintenance
116-20-225.44010_003 Computer Software 0 0 0 100,000
Account Classification Total: SU - Supplies and Maintenance 0 0 0 100,000 MI - Miscellaneous Expenses
116-20-225.47010 Bank Charges 1,000 200 0 1,100
Account Classification Total: MI - Miscellaneous Expenses 1,000 200 0 1,100 CA - Capital Outlay
116-20-225.51020 Equipment Replacement 0 350,000 100,895 100,000 Account Classification Total: CA - Capital Outlay 0 350,000 100,895 100,000 TO - Transfers Out
116-20-225.48001_002 Transfers Out BL&Prop172 Police Share to Fd110 450,000 700,000 466,664 450,000
116-20-225.48001_004 Transfers Out For Youth Prevention Programs 30,000 30,000 30,000 30,000 116-20-225.48001_090 Transfers Out Vehicle & Equip Replacement 0 40,000 40,000 0 Account Classification Total: TO - Transfers Out 480,000 770,000 536,664 480,000 Division Total: 225 - Police 670,426 1,385,067 854,077 968,332 Department Total: 20 - Police 670,426 1,385,067 854,077 968,332 EXPENSES Total 670,426 1,385,067 854,077 968,332
Fund REVENUE Total: 116 - Special Public Safety 946,172 932,900 696,251 929,400 Fund EXPENSE Total: 116 - Special Public Safety 670,426 1,385,067 854,077 968,332 Division Total: 225 - Police 275,745 (452,167) (157,826) (38,932) City of Turlock Proposed 25-26 Budget
Fund 116 Special Public Safety
131

Page 546 of 844 ends

REVENUES
IN - Interest Income
116-20-230.33000 Interest Income 3,105 3,900 (574) 3,700 Account Classification Total: IN - Interest Income 3,105 3,900 (574) 3,700 Division Total: 230 - Police - Outside Agencies 3,105 3,900 (574) 3,700 Department Total: 20 - Police 3,105 3,900 (574) 3,700
REVENUES Total 3,105 3,900 (574) 3,700
Fund REVENUE Total: 116 - Special Public Safety 3,105 3,900 (574) 3,700 Fund EXPENSE Total: 116 - Special Public Safety
Division Total: 230 - Police - Outside Agencies 3,105 3,900 (574) 3,700 Division: 305 - Fire

REVENUES
TX - Taxes
116-30-305.30030 Prop 172 Sales Tax 247,623 208,000 121,792 208,000 Account Classification Total: TX - Taxes 247,623 208,000 121,792 208,000 LI - Licenses & Permits
116-30-305.31010 Business Licenses 127,534 132,900 110,425 130,800 Account Classification Total: LI - Licenses & Permits 127,534 132,900 110,425 130,800 IN - Interest Income
116-30-305.33000 Interest Income 14,014 13,000 (2,547) 16,500 116-30-305.33000_002 Interest Income Lease Interest Revenue 7,353 0 0 0 Account Classification Total: IN - Interest Income 21,367 13,000 (2,547) 16,500 OR - Other Revenues
116-30-305.37081 Cell Tower Lease-1030 East Ave 15,698 17,510 14,592 17,510 Account Classification Total: OR - Other Revenues 15,698 17,510 14,592 17,510 Division Total: 305 - Fire 412,222 371,410 244,263 372,810 Department Total: 30 - Fire 412,222 371,410 244,263 372,810 REVENUES Total 412,222 371,410 244,263 372,810

EXPENSES
Department: 30 - Fire
Division: 305 - Fire
CO - Contractual Services
116-30-305.43125_026 Maintenance Fire Station 1,957 2,500 0 2,500 116-30-305.43228_001 Radio System Maintenance Motorola System 45,123 45,821 45,822 46,738 116-30-305.43228_002 Radio System Maintenance Subscriber 76,957 98,736 98,735 103,284 116-30-305.43228_004 Radio System Maintenance Microwave 4,650 4,800 4,650 10,800 116-30-305.43229_001 CAD/RMS Tri Tech Maintenance 51,921 64,260 58,899 62,160 Account Classification Total: CO - Contractual Services 180,608 216,117 208,106 225,482 SU - Supplies and Maintenance
116-30-305.44011 Records Management 30,347 124,230 118,510 68,900 116-30-305.44030_000 Minor Equipment Miscellaneous 10,841 12,000 0 12,000 Account Classification Total: SU - Supplies and Maintenance 41,188 136,230 118,510 80,900 TO - Transfers Out
116-30-305.48001_001 Transfers Out BL & Prop172Fire Share to Fd 110 50,000 100,000 66,664 50,000
Account Classification Total: TO - Transfers Out 50,000 100,000 66,664 50,000 Division Total: 305 - Fire 271,797 452,347 393,280 356,382 132

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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 116 Special Public Safety
Department Total: 30 - Fire 271,797 452,347 393,280 356,382 EXPENSES Total 271,797 452,347 393,280 356,382
Fund REVENUE Total: 116 - Special Public Safety 412,222 371,410 244,263 372,810 Fund EXPENSE Total: 116 - Special Public Safety 271,797 452,347 393,280 356,382 Division Total: 305 - Fire 140,425 (80,937) (149,017) 16,428 1,361,499 1,308,210 939,940 1,305,910
942,223 1,837,414 1,247,357 1,324,714
419,276 (529,204) (307,417) (18,804)Fund Total: 116 - Special Public Safety Fund Total: 116 - Special Public Safety
Fund REVENUE Total: 116 - Special Public Safety
Fund EXPENSE Total: 116 - Special Public Safety
133

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CITY OF TURLOCK BUDGET FY 25-26Fund 117 - CannabisPURPOSEThe City of Turlock established a separate fund to track Cannabis revenue and expensescommencing in FY 20-21 and all subsequent fiscal years. On June 11, 2019, the City adoptedOrdinance No. 1255-CS amending the Turlock Municipal Code Title 5, Chapter 5-21, toestablish a commercial cannabis pilot program to allow all cannabis businesses permitted bystate law. On January 14, 2020, Resolution No. 2020-003 was adopted by Council, approvinga policy on the use of cannabis derived public benefit revenues from developmentagreements.Currently, there are four dispensaries conducting business in the City of Turlock. Revenueconsists of a public benefit amount of 5.25% of gross receipts from operations each month,with a minimum of $25,000 per month for the first year increasing $5,000 per month, on anannual basis, until the fifth year which tops out at $45,000 per month. The public benefitamount of 5.25% includes a one-quarter percent (.25%) dollar amount dedicated tosupporting the City of Turlock juvenile drug and alcohol treatment and rehabilitationprograms. 134

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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
TX - Taxes
117-10-190.30020_005 Sales Tax Cannabis 217,786 216,000 129,659 209,000 Account Classification Total: TX - Taxes 217,786 216,000 129,659 209,000 CH - Charges for Services
117-10-190.35211 Cannabis Inspections 0 30,000 0 20,000 Account Classification Total: CH - Charges for Services 0 30,000 0 20,000 OR - Other Revenues
117-10-190.37105_002 Cannabis Public Benefit 5.00% 1,365,340 1,294,000 1,356,696 1,772,000 Account Classification Total: OR - Other Revenues 1,365,340 1,294,000 1,356,696 1,772,000 Division Total: 190 - Cannabis 1,583,125 1,540,000 1,486,356 2,001,000 Department Total: 10 - Administration 1,583,125 1,540,000 1,486,356 2,001,000 REVENUES Total 1,583,125 1,540,000 1,486,356 2,001,000

EXPENSES
Department: 10 - Administration
Division: 190 - Cannabis
CO - Contractual Services
117-10-190.43010 Contract Attorney (360) 0 0 0
Account Classification Total: CO - Contractual Services (360) 0 0 0 MI - Miscellaneous Expenses
117-10-190.47004 Cannabis Business Expenses 28,175 50,000 24,300 50,000 Account Classification Total: MI - Miscellaneous Expenses 28,175 50,000 24,300 50,000 CA - Capital Outlay
117-10-190.51034 Cameras for License Plate Reader Program 592,634 241,000 91,035 0 Account Classification Total: CA - Capital Outlay 592,634 241,000 91,035 0 DS - Debt Service
117-10-190.53031_001 Stanislaus County Lease - License Plate Reader Interest 11,060 0 0 0
117-10-190.53031_002 Stanislaus County Lease - License Plate Reader Principal 86,455 0 0 0
Account Classification Total: DS - Debt Service 97,515 0 0 0 TO - Transfers Out
117-10-190.48001_090 Transfers Out Vehicle & Equip Replacement 0 54,000 54,000 0 117-10-190.48001_335 Transfers Out to F301 for Columbia Pool 2,393,749 0 0 0 117-10-190.48001_351 Transfers Out To F240 for LPR's 0 566,775 566,775 0 Account Classification Total: TO - Transfers Out 2,393,749 620,775 620,775 0 Division Total: 190 - Cannabis 3,111,713 911,775 736,110 50,000 Department Total: 10 - Administration 3,111,713 911,775 736,110 50,000 EXPENSES Total 3,111,713 911,775 736,110 50,000
Fund REVENUE Total: 117 - Cannabis 1,583,125 1,540,000 1,486,356 2,001,000 Fund EXPENSE Total: 117 - Cannabis 3,111,713 911,775 736,110 50,000 Division Total: 190 - Cannabis (1,528,587) 628,225 750,246 1,951,000 City of Turlock Proposed 25-26 Budget
Fund 117 Cannabis
Fund: 117 - Cannabis
Department: 10 - Administration
Division: 190 - Cannabis

REVENUES
135

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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 117 Cannabis
Program: 161 - Diversion/Education
OR - Other Revenues
117-10-190-161.37105_003 Cannabis Drug Diversion/Education .25% 68,238 64,000 67,806 88,000 Account Classification Total: OR - Other Revenues 68,238 64,000 67,806 88,000 Program Total: 161 - Diversion/Education 68,238 64,000 67,806 88,000 Division Total: 190 - Cannabis 68,238 64,000 67,806 88,000 Department Total: 10 - Administration 68,238 64,000 67,806 88,000 REVENUES Total 68,238 64,000 67,806 88,000

EXPENSES
Department: 10 - Administration
Division: 190 - Cannabis
Program: 161 - Diversion/Education
SA - Salaries
117-10-190-161.41100_001 Overtime Standard 2,608 0 1,011 0 117-10-190-161.49007 Salary Charges From Other Departments 0 50,000 0 50,000 Account Classification Total: SA - Salaries 2,608 50,000 1,011 50,000 BE - Benefits
117-10-190-161.42006 SUI 4 0 0 0
117-10-190-161.42007 Workers Comp Insurance 61 0 24 0
117-10-190-161.42008 City Liability Insurance 158 0 42 0 117-10-190-161.42010 Medicare Tax 36 0 14 0
Account Classification Total: BE - Benefits 258 0 79 0
MI - Miscellaneous Expenses
117-10-190-161.47007 Cannabis Diversion/Education Expenses 22,585 30,000 1,267 30,000 Account Classification Total: MI - Miscellaneous Expenses 22,585 30,000 1,267 30,000 Program Total: 161 - Diversion/Education 25,451 80,000 2,357 80,000 Division Total: 190 - Cannabis 25,451 80,000 2,357 80,000 Department Total: 10 - Administration 25,451 80,000 2,357 80,000 EXPENSES Total 25,451 80,000 2,357 80,000
Fund REVENUE Total: 117 - Cannabis 68,238 64,000 67,806 88,000 Fund EXPENSE Total: 117 - Cannabis 25,451 80,000 2,357 80,000 Program Total: 161 - Diversion/Education 42,787 (16,000) 65,449 8,000 1,651,364 1,604,000 1,554,162 2,089,000
3,137,164 991,775 738,468 130,000
(1,485,800) 612,225 815,695 1,959,000Fund Total: 117 - Cannabis

REVENUES
Fund Total: 117 - Cannabis
Fund REVENUE Total: 117 - Cannabis
Fund EXPENSE Total: 117 - Cannabis
136

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CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 118 - Measure A GeneralMeasure A was approved by voters on November 3, 2020, to take effect April 1, 2021. MeasureA is a local three-quarter (3/4) cent transaction (sales) and use tax for general City revenuepurposes, to remain in effect until the voters amend or repeal it, to be collected andadministered by the California Department of Tax and Fee Administration (CDTFA). On July 6, 2020, the Turlock Municipal Code Title 3, chapter 3-11, was amended by OrdinanceNo. 1281-CS. Measure A contains tough fiscal accountability provisions including annualindependent financial audits, citizen oversight, and public disclosure of spending to ensurefunds are used efficiently, effectively, and as promised.45% of the Measure A sales tax revenue is accounted for in this fund to be utilized mainly forPublic Safety for Police and Fire, as well as some Park Maintenance. 137

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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: 118 - Measure A

REVENUES
Department: 10 - Administration
Division: 115 - Measure A
TX - Taxes
118-10-115.30020_004 Sales Tax Measure A 6,855,257 6,579,379 4,401,322 6,687,141 Account Classification Total: TX - Taxes 6,855,257 6,579,379 4,401,322 6,687,141 Division Total: 115 - Measure A 6,855,257 6,579,379 4,401,322 6,687,141 Department Total: 10 - Administration 6,855,257 6,579,379 4,401,322 6,687,141 REVENUES Total 6,855,257 6,579,379 4,401,322 6,687,141

EXPENSES
Department: 10 - Administration
Division: 102 - City Manager
SA - Salaries
118-10-102.41001 Full Time Salaries 362,674 45,708 45,209 0 118-10-102.41052 Educational Incentive 4,540 1,143 1,130 0 118-10-102.41055 Vacation Conversion Pay 7,032 500 879 0 118-10-102.41056 Management Leave Conversion 9,041 625 1,507 0 Account Classification Total: SA - Salaries 383,288 47,976 48,725 0 BE - Benefits
118-10-102.42002 Medical Dental Plan 35,822 1,707 1,875 0 118-10-102.42003 Vision Insurance 475 54 66 0
118-10-102.42004 Long Term Disability Insurance 3,675 239 255 0 118-10-102.42005 Life Insurance 1,099 165 4 0
118-10-102.42006 SUI 476 15 0 0
118-10-102.42007 Workers Comp Insurance 935 116 117 0
118-10-102.42008 City Liability Insurance 12,654 1,106 1,097 0 118-10-102.42009 PERS 64,847 8,292 8,193 0
118-10-102.42010 Medicare Tax 5,598 696 705 0
118-10-102.42012 Retiree Health Insurance 10,880 1,371 1,356 0 118-10-102.42013 Deferred Comp 6,417 1,143 1,582 0
118-10-102.42014 Deferred Comp In Lieu 5,598 1,425 1,527 0 118-10-102.42016 Employee Contrib To PERS (31,931) (4,216) (4,170) 0 118-10-102.42019 PERS UAL (Unfunded Accrued Liability) 31,460 17,139 4,284 0 Account Classification Total: BE - Benefits 148,004 29,252 16,891 0 UT - Utilities
118-10-102.45001_000 Telephone General 1,061 1,080 289 0 Account Classification Total: UT - Utilities 1,061 1,080 289 0 VE - Vehicle Expenses
118-10-102.46000 Auto Allowance 4,657 2,400 643 0
Account Classification Total: VE - Vehicle Expenses 4,657 2,400 643 0 MI - Miscellaneous Expenses
118-10-102.47065 Professional Development 600 700 0 0
Account Classification Total: MI - Miscellaneous Expenses 600 700 0 0 Division Total: 102 - City Manager 537,609 81,408 66,548 0 Division: 103 - Economic Development and Comm
SA - Salaries
118-10-103.41001 Full Time Salaries 4,019 45,710 45,209 0 118-10-103.41055 Vacation Conversion Pay 0 500 879 0
118-10-103.41056 Management Leave Conversion 2,009 625 1,507 0 Account Classification Total: SA - Salaries 6,028 46,835 47,595 0 City of Turlock Proposed 25-26 Budget
Fund 118 Measure A
138

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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 118 Measure A
BE - Benefits
118-10-103.42002 Medical Dental Plan 760 4,340 8,545 0
118-10-103.42003 Vision Insurance 6 54 66 0
118-10-103.42004 Long Term Disability Insurance 23 239 255 0 118-10-103.42005 Life Insurance 0 165 4 0
118-10-103.42006 SUI 0 15 0 0
118-10-103.42007 Workers Comp Insurance 15 113 114 0
118-10-103.42008 City Liability Insurance 263 1,079 1,091 0 118-10-103.42009 PERS 710 8,082 7,993 0
118-10-103.42010 Medicare Tax 87 679 674 0
118-10-103.42012 Retiree Health Insurance 121 1,371 1,356 0 118-10-103.42013 Deferred Comp 0 1,600 0 0
118-10-103.42016 Employee Contrib To PERS (362) (4,114) (4,069) 0 118-10-103.42019 PERS UAL (Unfunded Accrued Liability) 0 17,139 4,284 0 Account Classification Total: BE - Benefits 1,623 30,762 20,312 0 UT - Utilities
118-10-103.45001_000 Telephone General 0 1,080 0 0
Account Classification Total: UT - Utilities 0 1,080 0 0 VE - Vehicle Expenses
118-10-103.46000 Auto Allowance 57 2,400 643 0
Account Classification Total: VE - Vehicle Expenses 57 2,400 643 0 MI - Miscellaneous Expenses
118-10-103.47065 Professional Development 0 700 0 0
Account Classification Total: MI - Miscellaneous Expenses 0 700 0 0 Division Total: 103 - Economic Development and Comm 7,708 81,777 68,550 0 Division: 106 - Finance
SA - Salaries
118-10-106.41001 Full Time Salaries 129,897 33,966 33,151 0 118-10-106.41055 Vacation Conversion Pay 0 250 0 0
118-10-106.41100_001 Overtime Standard 651 125 48 0
Account Classification Total: SA - Salaries 130,548 34,341 33,199 0 BE - Benefits
118-10-106.42002 Medical Dental Plan 44,046 7,378 12,481 0 118-10-106.42003 Vision Insurance 409 92 112 0
118-10-106.42004 Long Term Disability Insurance 1,308 177 187 0 118-10-106.42005 Life Insurance 389 122 3 0
118-10-106.42006 SUI 405 25 0 0
118-10-106.42007 Workers Comp Insurance 210 83 80 0
118-10-106.42008 City Liability Insurance 4,378 791 765 0 118-10-106.42009 PERS 23,270 6,005 5,861 0
118-10-106.42010 Medicare Tax 1,785 498 451 0
118-10-106.42012 Retiree Health Insurance 2,598 679 663 0 118-10-106.42013 Deferred Comp 649 170 166 0
118-10-106.42016 Employee Contrib To PERS (11,691) (3,057) (2,984) 0 118-10-106.42019 PERS UAL (Unfunded Accrued Liability) 26,741 29,136 7,284 0 Account Classification Total: BE - Benefits 94,498 42,099 25,068 0 Division Total: 106 - Finance 225,046 76,440 58,267 0
Division: 109 - Human Relations
SA - Salaries
118-10-109.41001 Full Time Salaries 64,491 16,871 16,766 0 118-10-109.41051 Confidential Pay 3,225 843 838 0
139

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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 118 Measure A
118-10-109.41053 Sick Leave Conversion Pay 0 250 0 0
118-10-109.41055 Vacation Conversion Pay 0 250 0 0
Account Classification Total: SA - Salaries 67,716 18,214 17,605 0 BE - Benefits
118-10-109.42002 Medical Dental Plan 29,753 4,340 8,545 0 118-10-109.42003 Vision Insurance 241 54 66 0
118-10-109.42004 Long Term Disability Insurance 650 88 92 0 118-10-109.42005 Life Insurance 193 61 2 0
118-10-109.42006 SUI 238 15 0 0
118-10-109.42007 Workers Comp Insurance 163 44 42 0
118-10-109.42008 City Liability Insurance 2,284 419 405 0 118-10-109.42009 PERS 12,131 3,132 3,112 0
118-10-109.42010 Medicare Tax 940 264 242 0
118-10-109.42012 Retiree Health Insurance 1,935 507 503 0 118-10-109.42013 Deferred Comp 322 84 84 0
118-10-109.42016 Employee Contrib To PERS (6,094) (1,595) (1,584) 0 118-10-109.42019 PERS UAL (Unfunded Accrued Liability) 15,730 17,139 4,284 0 Account Classification Total: BE - Benefits 58,486 24,552 15,792 0 MI - Miscellaneous Expenses
118-10-109.47065 Professional Development 400 500 0 0
Account Classification Total: MI - Miscellaneous Expenses 400 500 0 0 Division Total: 109 - Human Relations 126,602 43,266 33,397 0 Division: 115 - Measure A
CO - Contractual Services
118-10-115.43060_046 Contract Services Mental Wellbeing 71,800 0 0 0 Account Classification Total: CO - Contractual Services 71,800 0 0 0 MI - Miscellaneous Expenses
118-10-115.47005 Advertising 45 0 0 0
118-10-115.47304 Sales Tax Contingency Audit 16,221 15,000 5,001 0 Account Classification Total: MI - Miscellaneous Expenses 16,266 15,000 5,001 0 TO - Transfers Out
118-10-115.48002_009 Transfers Out-Measure A Genl Plan
Implementation&Growth 250,000 0 0 0
Account Classification Total: TO - Transfers Out 250,000 0 0 0 Division Total: 115 - Measure A 338,066 15,000 5,001 0
Department Total: 10 - Administration 1,235,032 297,891 231,762 0 Department: 20 - Police
Division: 200 - Special Operations
SA - Salaries
118-20-200.41001 Full Time Salaries 76,032 82,378 67,438 89,034 118-20-200.41051 Confidential Pay 3,802 4,119 3,372 4,452 118-20-200.41053 Sick Leave Conversion Pay 360 1,000 0 1,000 118-20-200.41055 Vacation Conversion Pay 0 1,000 0 1,000 118-20-200.41059 Continuous Service Pay 471 1,236 1,012 1,336 118-20-200.41100_001 Overtime Standard 4,536 4,000 599 4,000 Account Classification Total: SA - Salaries 85,201 93,733 72,421 100,822 BE - Benefits
118-20-200.42001 Uniform Allowance 1,280 1,130 1,280 1,130 118-20-200.42002 Medical Dental Plan 20,350 17,360 18,571 15,624 118-20-200.42003 Vision Insurance 157 216 136 216
118-20-200.42004 Long Term Disability Insurance 766 430 378 334 140

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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 118 Measure A
118-20-200.42005 Life Insurance 227 296 6 168
118-20-200.42006 SUI 238 60 57 30
118-20-200.42007 Workers Comp Insurance 1,404 370 177 393 118-20-200.42008 City Liability Insurance 2,895 2,364 1,691 4,690 118-20-200.42009 PERS 14,386 15,543 12,698 16,599
118-20-200.42010 Medicare Tax 1,223 1,359 1,041 1,462
118-20-200.42012 Retiree Health Insurance 2,281 1,648 2,023 1,781 118-20-200.42013 Deferred Comp 0 412 0 445
118-20-200.42016 Employee Contrib To PERS (7,227) (7,896) (6,464) (8,534) 118-20-200.42019 PERS UAL (Unfunded Accrued Liability) 15,730 17,139 14,280 17,930 Account Classification Total: BE - Benefits 53,709 50,431 45,874 52,268 MI - Miscellaneous Expenses
118-20-200.47065 Professional Development 400 500 0 500 Account Classification Total: MI - Miscellaneous Expenses 400 500 0 500 Division Total: 200 - Special Operations 139,310 144,664 118,296 153,590 Division: 205 - Support Operations
SA - Salaries
118-20-205.41001 Full Time Salaries 303,859 327,406 275,817 359,488 118-20-205.41010_006 Police Special Pay POST Officer Differential 5,518 5,888 4,864 6,244 118-20-205.41050 Bilingual Pay 6,424 7,606 6,276 8,104
118-20-205.41052 Educational Incentive 6,638 7,667 6,505 8,327 118-20-205.41053 Sick Leave Conversion Pay 0 3,000 0 3,000 118-20-205.41055 Vacation Conversion Pay 0 3,000 6,935 3,000 118-20-205.41056 Management Leave Conversion 2,498 3,000 0 3,000 118-20-205.41059 Continuous Service Pay 9,676 10,357 8,640 11,144 118-20-205.41100_001 Overtime Standard 10,239 4,000 15,851 10,000 Account Classification Total: SA - Salaries 344,854 371,924 324,886 412,307 BE - Benefits
118-20-205.42001 Uniform Allowance 3,690 3,540 3,690 3,540 118-20-205.42002 Medical Dental Plan 61,195 40,420 55,335 36,948 118-20-205.42003 Vision Insurance 481 432 417 432
118-20-205.42004 Long Term Disability Insurance 3,060 1,706 1,540 1,348 118-20-205.42005 Life Insurance 912 1,177 25 679
118-20-205.42006 SUI 712 179 179 89
118-20-205.42007 Workers Comp Insurance 840 1,546 795 1,675 118-20-205.42008 City Liability Insurance 11,642 9,370 7,618 19,116 118-20-205.42009 PERS 61,870 69,242 55,579 74,963
118-20-205.42010 Medicare Tax 4,948 5,393 4,686 5,978
118-20-205.42012 Retiree Health Insurance 10,336 11,113 9,344 12,138 118-20-205.42013 Deferred Comp 3,251 3,867 3,051 4,377
118-20-205.42014 Deferred Comp In Lieu 5,598 5,700 4,852 5,700 118-20-205.42016 Employee Contrib To PERS (30,094) (32,520) (27,357) (35,615) 118-20-205.42019 PERS UAL (Unfunded Accrued Liability) 47,190 51,417 42,850 53,790 Account Classification Total: BE - Benefits 185,629 172,582 162,604 185,158 UT - Utilities
118-20-205.45001_000 Telephone General 707 720 613 0
Account Classification Total: UT - Utilities 707 720 613 0 VE - Vehicle Expenses
118-20-205.46000 Auto Allowance 357 2,400 2,043 2,400
Account Classification Total: VE - Vehicle Expenses 357 2,400 2,043 2,400 141

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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 118 Measure A
MI - Miscellaneous Expenses
118-20-205.47065 Professional Development 500 600 0 600 Account Classification Total: MI - Miscellaneous Expenses 500 600 0 600 CA - Capital Outlay
118-20-205.51413 HVAC 0 325,377 309,055 0
Account Classification Total: CA - Capital Outlay 0 325,377 309,055 0 Division Total: 205 - Support Operations 532,047 873,603 799,201 600,465 Division: 210 - Field Operations
SA - Salaries
118-20-210.41001 Full Time Salaries 618,034 1,431,276 967,162 1,826,330 118-20-210.41010_001 Police Special Pay Special Assignment 2,447 6,778 3,060 5,537 118-20-210.41010_002 Police Special Pay FTO 1,318 0 3,296 0 118-20-210.41010_006 Police Special Pay POST Officer Differential 13,601 58,592 45,904 81,268 118-20-210.41010_007 Police Special Pay SWAT Pay 0 4,108 2,972 5,537 118-20-210.41050 Bilingual Pay 982 9,677 6,963 17,679
118-20-210.41052 Educational Incentive 14,258 41,589 27,528 46,060 118-20-210.41053 Sick Leave Conversion Pay 587 6,000 3,447 6,000 118-20-210.41055 Vacation Conversion Pay 4,045 6,000 2,551 6,000 118-20-210.41056 Management Leave Conversion 6,423 5,000 2,101 5,000 118-20-210.41059 Continuous Service Pay 22,145 44,370 32,330 48,736 118-20-210.41060 Signing Bonus 24,000 50,000 32,000 25,000 118-20-210.41100_001 Overtime Standard 6,598 10,000 52,047 70,000 Account Classification Total: SA - Salaries 714,437 1,673,390 1,181,363 2,143,147 BE - Benefits
118-20-210.42001 Uniform Allowance 11,000 21,610 14,531 25,150 118-20-210.42002 Medical Dental Plan 160,711 270,786 241,402 296,855 118-20-210.42003 Vision Insurance 1,597 3,402 2,034 4,104 118-20-210.42004 Long Term Disability Insurance 6,259 7,456 5,419 6,849 118-20-210.42005 Life Insurance 1,866 5,148 90 3,452
118-20-210.42006 SUI 1,983 1,111 868 565
118-20-210.42007 Workers Comp Insurance 16,953 38,910 27,850 49,798 118-20-210.42008 City Liability Insurance 38,232 75,395 53,925 182,775 118-20-210.42009 PERS 174,538 453,010 310,820 559,385
118-20-210.42010 Medicare Tax 10,160 24,297 16,825 31,076 118-20-210.42012 Retiree Health Insurance 21,884 56,605 38,980 75,016 118-20-210.42013 Deferred Comp 4,352 5,551 3,771 5,613
118-20-210.42014 Deferred Comp In Lieu 6,786 1,425 1,527 0 118-20-210.42016 Employee Contrib To PERS (60,860) (167,598) (125,748) (238,654) 118-20-210.42019 PERS UAL (Unfunded Accrued Liability) 209,468 204,885 272,912 510,779 Account Classification Total: BE - Benefits 604,929 1,001,993 865,205 1,512,763 SU - Supplies and Maintenance
118-20-210.44030_001 Minor Equipment Safety 75,000 75,000 54,287 54,287 Account Classification Total: SU - Supplies and Maintenance 75,000 75,000 54,287 54,287 MI - Miscellaneous Expenses
118-20-210.47065 Professional Development 500 600 0 600 118-20-210.47080 Shoe Allowance 0 300 0 0
Account Classification Total: MI - Miscellaneous Expenses 500 900 0 600 TO - Transfers Out
118-20-210.48001_090 Transfers Out Vehicle & Equip Replacement 295,000 0 0 900,000 142

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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 118 Measure A
118-20-210.48001_123 Transfers Out To Fd 240 for Police Equipment 0 0 0 100,000 118-20-210.48001_351 Transfers Out To F240 for LPR's 0 566,775 566,775 0 Account Classification Total: TO - Transfers Out 295,000 566,775 566,775 1,000,000 Division Total: 210 - Field Operations 1,689,866 3,318,058 2,667,629 4,710,797 Department Total: 20 - Police 2,361,223 4,336,325 3,585,126 5,464,852 Department: 30 - Fire
Division: 300 - Operations
SA - Salaries
118-30-300.41001 Full Time Salaries 636,787 921,915 700,113 824,092 118-30-300.41020_001 Fire Special Pay EMT Certificates 4,731 8,180 4,620 7,360 118-30-300.41020_002 Fire Special Pay Fitness Incentive 4,057 5,879 4,746 10,299 118-30-300.41020_003 Fire Special Pay FLSA Wages 9,719 12,756 9,495 13,559 118-30-300.41020_004 Fire Special Pay PFP 3,881 4,276 12,414 20,599 118-30-300.41020_007 Fire Special Pay Management Certificate 2,366 4,090 2,310 3,680 118-30-300.41052 Educational Incentive 2,257 2,400 5,066 6,080 118-30-300.41053 Sick Leave Conversion Pay 79,879 2,500 0 2,500 118-30-300.41055 Vacation Conversion Pay 30,769 5,000 0 5,000 118-30-300.41056 Management Leave Conversion 1,864 2,000 0 2,000 118-30-300.41059 Continuous Service Pay 7,717 2,138 7,345 15,620 118-30-300.41100_001 Overtime Standard 140,049 125,000 91,126 150,000 Account Classification Total: SA - Salaries 924,076 1,096,134 837,236 1,060,789 BE - Benefits
118-30-300.42001 Uniform Allowance 9,785 9,930 8,455 9,930 118-30-300.42002 Medical Dental Plan 120,146 121,260 131,233 120,767 118-30-300.42003 Vision Insurance 893 1,296 1,064 1,512 118-30-300.42004 Long Term Disability Insurance 6,139 4,181 3,087 3,090 118-30-300.42005 Life Insurance 1,832 2,885 51 1,558
118-30-300.42006 SUI 2,504 536 504 268
118-30-300.42007 Workers Comp Insurance 16,370 21,786 16,574 20,691 118-30-300.42008 City Liability Insurance 36,549 34,011 25,284 60,008 118-30-300.42009 PERS 177,703 231,068 162,639 242,077
118-30-300.42010 Medicare Tax 12,152 15,902 11,398 15,381 118-30-300.42012 Retiree Health Insurance 29,865 37,774 26,831 39,315 118-30-300.42013 Deferred Comp 422 4,915 2,540 4,545
118-30-300.42014 Deferred Comp In Lieu 10,484 17,100 6,379 11,400 118-30-300.42016 Employee Contrib To PERS (79,795) (97,914) (71,434) (104,425) 118-30-300.42019 PERS UAL (Unfunded Accrued Liability) 84,881 250,772 208,980 283,654 Account Classification Total: BE - Benefits 429,930 655,502 533,585 709,771 CO - Contractual Services
118-30-300.43318 Professional Services-Debt 500 500 0 0 Account Classification Total: CO - Contractual Services 500 500 0 0 UT - Utilities
118-30-300.45001_000 Telephone General 570 750 480 750
Account Classification Total: UT - Utilities 570 750 480 750 MI - Miscellaneous Expenses
118-30-300.47065 Professional Development 0 600 0 600
118-30-300.47080 Shoe Allowance 0 100 0 100
Account Classification Total: MI - Miscellaneous Expenses 0 700 0 700 CA - Capital Outlay
118-30-300.51414 Roof Replacement 153,623 0 0 0
143

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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 118 Measure A
Account Classification Total: CA - Capital Outlay 153,623 0 0 0 DS - Debt Service
118-30-300.53026_001 PNC Lease - Fire Trucks Interest 56,727 53,499 53,498 50,160 118-30-300.53026_002 PNC Lease - Fire Trucks Principal 94,687 97,916 97,916 101,255 Account Classification Total: DS - Debt Service 151,414 151,415 151,414 151,415 TO - Transfers Out
118-30-300.48001_090 Transfers Out Vehicle & Equip Replacement 0 0 0 555,000 118-30-300.48001_092
Transfers Out To Fd240 Fire Safety
Cloth&Equip 0 0 0 445,000
Account Classification Total: TO - Transfers Out 0 0 0 1,000,000 Division Total: 300 - Operations 1,660,113 1,905,001 1,522,714 2,923,425 Department Total: 30 - Fire 1,660,113 1,905,001 1,522,714 2,923,425 Department: 40 - Development Services
Division: 400 - Planning
SA - Salaries
118-40-400.41001 Full Time Salaries 88,879 31,504 0 0
118-40-400.41053 Sick Leave Conversion Pay 0 500 0 0
118-40-400.41055 Vacation Conversion Pay 0 625 0 0
118-40-400.41056 Management Leave Conversion 0 375 0 0
118-40-400.41059 Continuous Service Pay 3,887 1,418 0 0 Account Classification Total: SA - Salaries 92,766 34,422 0 0 BE - Benefits
118-40-400.42002 Medical Dental Plan 15,750 4,340 0 0
118-40-400.42003 Vision Insurance 118 54 0 0
118-40-400.42004 Long Term Disability Insurance 932 165 0 0 118-40-400.42005 Life Insurance 282 113 0 0
118-40-400.42006 SUI 0 15 0 0
118-40-400.42007 Workers Comp Insurance 343 79 0 0
118-40-400.42008 City Liability Insurance 3,122 760 0 0 118-40-400.42009 PERS 17,316 6,067 0 0
118-40-400.42010 Medicare Tax 1,337 499 0 0
118-40-400.42012 Retiree Health Insurance 2,666 946 0 0 118-40-400.42013 Deferred Comp 2,222 787 0 0
118-40-400.42016 Employee Contrib To PERS (8,551) (2,963) 0 0 118-40-400.42019 PERS UAL (Unfunded Accrued Liability) 15,730 17,139 4,284 0 Account Classification Total: BE - Benefits 51,267 28,001 4,284 0 UT - Utilities
118-40-400.45001_000 Telephone General 450 440 0 0
Account Classification Total: UT - Utilities 450 440 0 0 MI - Miscellaneous Expenses
118-40-400.47065 Professional Development 500 600 0 0
Account Classification Total: MI - Miscellaneous Expenses 500 600 0 0 Division Total: 400 - Planning 144,983 63,463 4,284 0
Department Total: 40 - Development Services 144,983 63,463 4,284 0 Department: 50 - Municipal Services
Division: 500 - Public Facilities
SA - Salaries
118-50-500.41001 Full Time Salaries 54,214 15,764 15,196 0 118-50-500.41050 Bilingual Pay 60 31 31 0
118-50-500.41051 Confidential Pay 270 (140) 121 0
118-50-500.41052 Educational Incentive 70 (45) 16 0
144

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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 118 Measure A
118-50-500.41053 Sick Leave Conversion Pay 398 125 0 0
118-50-500.41054 Stand By Wages 0 375 0 0
118-50-500.41055 Vacation Conversion Pay 4,627 1,250 194 0 118-50-500.41056 Management Leave Conversion 735 125 176 0 118-50-500.41059 Continuous Service Pay 1,812 358 345 0 118-50-500.41100_001 Overtime Standard 0 250 0 0
Account Classification Total: SA - Salaries 62,187 18,093 16,080 0 BE - Benefits
118-50-500.42002 Medical Dental Plan 8,482 1,925 2,550 0 118-50-500.42003 Vision Insurance 70 33 21 0
118-50-500.42004 Long Term Disability Insurance 543 83 85 0 118-50-500.42005 Life Insurance 162 57 1 0
118-50-500.42006 SUI 138 20 0 0
118-50-500.42007 Workers Comp Insurance 253 126 121 0
118-50-500.42008 City Liability Insurance 2,776 563 455 0 118-50-500.42009 PERS 10,362 2,895 2,838 0
118-50-500.42010 Medicare Tax 776 263 227 0
118-50-500.42012 Retiree Health Insurance 1,543 444 429 0 118-50-500.42013 Deferred Comp 1,171 360 324 0
118-50-500.42014 Deferred Comp In Lieu 1,075 370 397 0
118-50-500.42016 Employee Contrib To PERS (5,079) (1,437) (1,414) 0 118-50-500.42019 PERS UAL (Unfunded Accrued Liability) 9,123 9,941 2,484 0 Account Classification Total: BE - Benefits 31,396 15,643 8,519 0 UT - Utilities
118-50-500.45001_000 Telephone General 239 200 80 0
Account Classification Total: UT - Utilities 239 200 80 0 VE - Vehicle Expenses
118-50-500.46000 Auto Allowance 282 288 71 0
Account Classification Total: VE - Vehicle Expenses 282 288 71 0 MI - Miscellaneous Expenses
118-50-500.47065 Professional Development 142 234 0 0
Account Classification Total: MI - Miscellaneous Expenses 142 234 0 0 Division Total: 500 - Public Facilities 94,246 34,458 24,749 0 Department Total: 50 - Municipal Services 94,246 34,458 24,749 0 Department: 60 - Parks
Division: 600 - Maintenance
SA - Salaries
118-60-600.41001 Full Time Salaries 123,490 192,656 67,654 152,814 118-60-600.41050 Bilingual Pay 60 1,078 31 0
118-60-600.41051 Confidential Pay 530 (140) 121 0
118-60-600.41052 Educational Incentive 139 (45) 16 0
118-60-600.41053 Sick Leave Conversion Pay 398 125 0 500 118-60-600.41054 Stand By Wages 0 125 395 500
118-60-600.41055 Vacation Conversion Pay 4,680 1,250 240 2,500 118-60-600.41056 Management Leave Conversion 735 125 176 500 118-60-600.41059 Continuous Service Pay 2,709 1,094 451 0 118-60-600.41100_001 Overtime Standard 116 250 167 500
118-60-600.49006 Salary Credits From Other Departments (24,926) 0 0 0 Account Classification Total: SA - Salaries 107,931 196,518 69,251 157,314 BE - Benefits
118-60-600.42002 Medical Dental Plan 19,963 62,780 12,042 46,872 145

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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 118 Measure A
118-60-600.42003 Vision Insurance 173 792 106 648
118-60-600.42004 Long Term Disability Insurance 1,182 1,004 347 573 118-60-600.42005 Life Insurance 353 694 6 289
118-60-600.42006 SUI 419 229 119 89
118-60-600.42007 Workers Comp Insurance 1,578 5,114 1,551 4,417 118-60-600.42008 City Liability Insurance 6,246 7,676 2,538 11,629 118-60-600.42009 PERS 23,036 34,570 12,149 26,697
118-60-600.42010 Medicare Tax 1,786 2,849 982 2,281
118-60-600.42012 Retiree Health Insurance 3,180 4,006 1,501 3,056 118-60-600.42013 Deferred Comp 1,895 1,317 406 764
118-60-600.42014 Deferred Comp In Lieu 1,411 456 489 0
118-60-600.42016 Employee Contrib To PERS (11,424) (17,547) (6,144) (13,753) 118-60-600.42019 PERS UAL (Unfunded Accrued Liability) 27,685 30,164 7,542 53,790 Account Classification Total: BE - Benefits 77,484 134,104 33,633 137,352 UT - Utilities
118-60-600.45001_000 Telephone General 365 350 97 0
Account Classification Total: UT - Utilities 365 350 97 0 VE - Vehicle Expenses
118-60-600.46000 Auto Allowance 562 576 109 0
Account Classification Total: VE - Vehicle Expenses 562 576 109 0 MI - Miscellaneous Expenses
118-60-600.47065 Professional Development 184 348 0 0
118-60-600.47080 Shoe Allowance 0 100 0 0
Account Classification Total: MI - Miscellaneous Expenses 184 448 0 0 Division Total: 600 - Maintenance 186,525 331,996 103,091 294,666 Department Total: 60 - Parks 186,525 331,996 103,091 294,666 Department: 61 - Recreation
Division: 620 - Recreation Administration
SA - Salaries
118-61-620.41001 Full Time Salaries 211,554 55,992 55,085 0 118-61-620.41050 Bilingual Pay 2,700 736 725 0
118-61-620.41051 Confidential Pay 270 60 121 0
118-61-620.41052 Educational Incentive 2,768 661 710 0
118-61-620.41053 Sick Leave Conversion Pay 2,467 600 0 0 118-61-620.41054 Stand By Wages 0 150 0 0
118-61-620.41055 Vacation Conversion Pay 2,211 500 631 0 118-61-620.41056 Management Leave Conversion 4,604 750 1,295 0 118-61-620.41059 Continuous Service Pay 2,515 532 522 0 118-61-620.41100_001 Overtime Standard 482 50 0 0
118-61-620.41300_011
Salary/Benefit Transfer from FD 270-ASES
Grant (59,477) (16,341) (13,667) 0
Account Classification Total: SA - Salaries 170,095 43,690 45,421 0 BE - Benefits
118-61-620.42002 Medical Dental Plan 39,024 6,510 11,075 0 118-61-620.42003 Vision Insurance 269 65 73 0
118-61-620.42004 Long Term Disability Insurance 2,130 292 311 0 118-61-620.42005 Life Insurance 634 202 5 0
118-61-620.42006 SUI 519 43 0 0
118-61-620.42007 Workers Comp Insurance 947 309 299 0
118-61-620.42008 City Liability Insurance 7,751 1,898 1,341 0 118-61-620.42009 PERS 39,534 10,466 10,125 0
146

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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 118 Measure A
118-61-620.42010 Medicare Tax 3,281 870 832 0
118-61-620.42012 Retiree Health Insurance 5,565 1,475 1,450 0 118-61-620.42013 Deferred Comp 3,430 1,015 871 0
118-61-620.42014 Deferred Comp In Lieu 5,934 1,510 1,618 0 118-61-620.42016 Employee Contrib To PERS (19,783) (5,200) (5,145) 0 118-61-620.42019 PERS UAL (Unfunded Accrued Liability) 34,291 37,363 9,342 0 Account Classification Total: BE - Benefits 123,525 56,818 32,198 0 UT - Utilities
118-61-620.45001_000 Telephone General 835 900 234 0
Account Classification Total: UT - Utilities 835 900 234 0 VE - Vehicle Expenses
118-61-620.46000 Auto Allowance 282 288 71 0
Account Classification Total: VE - Vehicle Expenses 282 288 71 0 MI - Miscellaneous Expenses
118-61-620.47065 Professional Development 642 714 0 0
Account Classification Total: MI - Miscellaneous Expenses 642 714 0 0 Division Total: 620 - Recreation Administration 295,380 102,410 77,925 0 Department Total: 61 - Recreation 295,380 102,410 77,925 0 EXPENSES Total 5,977,500 7,071,544 5,549,650 8,682,943
Fund REVENUE Total: 118 - Measure A 6,855,257 6,579,379 4,401,322 6,687,141 Fund EXPENSE Total: 118 - Measure A 5,977,500 7,071,544 5,549,650 8,682,943 Fund Total: 118 - Measure A 877,757 (492,165) (1,148,328) (1,995,802) 147

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CITY OF TURLOCK BUDGET FY 25-26PURPOSEGOALS AND OBJECTIVES● ● ● ● Contribute toward the ongoing operation and capital improvement of the sportscomplexes.

Fund 120 -TourismThe City of Turlock collects a 9% Transient Occupancy Tax. Of that, one third is dedicated totourism services and related expenses and is accounted for in Fund 120 Tourism.Work closely with local hoteliers to support tourism efforts in our community.Foster partnerships with California State University Stanislaus, The StanislausCounty Fairgrounds and local industry to promote tourism and business travel.Support special events that draw visitors to the community. 148

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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: 120 - Tourism

REVENUES
Department: 10 - Administration
Division: 120 - Tourism
TX - Taxes
120-10-120.30100_000 Hotel/Motel Taxes General 627,456 389,000 247,901 362,000 Account Classification Total: TX - Taxes 627,456 389,000 247,901 362,000 LI - Licenses & Permits
120-10-120.31055 Non-City Sponsored Special Events Application Fee 2,700 2,000 2,300 2,000
Account Classification Total: LI - Licenses & Permits 2,700 2,000 2,300 2,000 OR - Other Revenues
120-10-120.34309 Turlock Irrigation District Grant 150,482 0 0 0 120-10-120.37065 Vendor Participation 1,500 0 400 1,000 Account Classification Total: OR - Other Revenues 151,982 0 400 1,000 Division Total: 120 - Tourism 782,138 391,000 250,601 365,000 Department Total: 10 - Administration 782,138 391,000 250,601 365,000 REVENUES Total 782,138 391,000 250,601 365,000

EXPENSES
Department: 10 - Administration
Division: 120 - Tourism
SA - Salaries
120-10-120.41002_000 Part Time Help General 19,178 30,800 15,912 25,000 120-10-120.41053 Sick Leave Conversion Pay 84 0 0 0
Account Classification Total: SA - Salaries 19,262 30,800 15,912 25,000 BE - Benefits
120-10-120.42006 SUI 37 60 5 30
120-10-120.42007 Workers Comp Insurance 190 165 85 134
120-10-120.42008 City Liability Insurance 828 709 366 1,065 120-10-120.42010 Medicare Tax 324 447 231 363
120-10-120.42011 Social Security 1,386 1,910 987 1,550
Account Classification Total: BE - Benefits 2,765 3,291 1,674 3,142 CO - Contractual Services
120-10-120.43074 Downtown Turlock Security Enhancement Pilot Program 0 20,650 1,267 16,600
120-10-120.43288 Economic Development Strategic Plan 0 77,470 66,550 10,920 120-10-120.43723 Lighting-Pedretti Park 0 0 0 0
Account Classification Total: CO - Contractual Services 0 98,120 67,817 27,520 SU - Supplies and Maintenance
120-10-120.44001_000 Supplies General 1,002 1,100 804 1,250 Account Classification Total: SU - Supplies and Maintenance 1,002 1,100 804 1,250 UT - Utilities
120-10-120.45001_002 Telephone Wireless/Tablet Service Plan 92 0 0 0 Account Classification Total: UT - Utilities 92 0 0 0
MI - Miscellaneous Expenses
120-10-120.47315 Community Grants Program 31,900 60,000 57,000 60,000 120-10-120.47317_001 City Sponsored Special Events General 34,908 30,100 3,049 42,500 120-10-120.47317_004
City Sponsored Special Events Christmas
Parade 2,112 2,500 3,279 0
120-10-120.47317_006 City Sponsored Special Events 4th of July 0 20,000 3,327 0 120-10-120.47317_010
City Sponsored Special Events Holiday Lights
Tour 0 1,000 1,000 0
120-10-120.47323 Public Art Projects 0 2,500 0 0
City of Turlock Proposed 25-26 Budget
Fund 120 Tourism
149

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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 120 Tourism
Account Classification Total: MI - Miscellaneous Expenses 68,920 116,100 67,655 102,500 CA - Capital Outlay
120-10-120.51270 Construction Project 486,050 0 0 0
Account Classification Total: CA - Capital Outlay 486,050 0 0 0 TO - Transfers Out
120-10-120.48001_308 Transfers Out Contrib fr TOT to Sports Complex 250,982 0 0 0 120-10-120.48001_332 Transfers Out To Fd502 for Engineering Deficit 300,000 0 0 0 Account Classification Total: TO - Transfers Out 550,982 0 0 0 Division Total: 120 - Tourism 1,129,074 249,411 153,863 159,412 Department Total: 10 - Administration 1,129,074 249,411 153,863 159,412 EXPENSES Total 1,129,074 249,411 153,863 159,412
Fund REVENUE Total: 120 - Tourism 782,138 391,000 250,601 365,000 Fund EXPENSE Total: 120 - Tourism 1,129,074 249,411 153,863 159,412 Fund Total: 120 - Tourism (346,936) 141,589 96,738 205,588 150

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CITY OF TURLOCK BUDGET FY 25-26

PURPOSE
Fund 240 - Small Equip. ReplacementFund 241 - DSD Asset ReplacementFund 242 - Computer ReplacementFund 506 - Vehicle/Equip. ReplacementThese funds were established to hold monies set aside from the Department's operatingbudgets for the purchase of computer equipment in Fund 242, small equipment purchases inFund 240, and vehicles/equipment in Fund 506.As of Fiscal Year 2025-2026, Fund 242 will no longer be utilized, as computer equipment willbe purchased directly from departments based on the computer replacement plan that is inplace and managed by Information Technology.Fund 241 holds monies set aside from Engineering, Building & Safety and Planning fees for the purchase of replacement assets. 151

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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: 240 - Small Equipment Replacement
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
IN - Interest Income
240-00-000.33099 Market Valuation (15,645) 0 0 0
Account Classification Total: IN - Interest Income (15,645) 0 0 0 Division Total: 000 - Non-Departmental (15,645) 0 0 0
Department Total: 00 - Non-Departmental (15,645) 0 0 0
REVENUES Total (15,645) 0 0 0
Fund REVENUE Total: 240 - Small Equipment Replacement (15,645) 0 0 0 Fund EXPENSE Total: 240 - Small Equipment Replacement Division Total: 000 - Non-Departmental (15,645) 0 0 0
Program: 201 - BCH Repairs & Improvements

REVENUES
OR - Other Revenues
240-00-000-201.37010_000 Miscellaneous General 27,638 20,000 14,853 25,000 Account Classification Total: OR - Other Revenues 27,638 20,000 14,853 25,000 TI - Transfers In
240-00-000-201.38001_007 Transfers In Fr Fd 410&420BCH Rent-Coll&Bill 15,800 15,800 11,850 15,800 Account Classification Total: TI - Transfers In 15,800 15,800 11,850 15,800 Program Total: 201 - BCH Repairs & Improvements 43,438 35,800 26,703 40,800 Division Total: 000 - Non-Departmental 43,438 35,800 26,703 40,800 Department Total: 00 - Non-Departmental 43,438 35,800 26,703 40,800 REVENUES Total 43,438 35,800 26,703 40,800

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 201 - BCH Repairs & Improvements
CO - Contractual Services
240-00-000-201.43125_024 Maintenance BCH 16,778 200,000 4,500 200,000 Account Classification Total: CO - Contractual Services 16,778 200,000 4,500 200,000 Program Total: 201 - BCH Repairs & Improvements 16,778 200,000 4,500 200,000 Division Total: 000 - Non-Departmental 16,778 200,000 4,500 200,000 Department Total: 00 - Non-Departmental 16,778 200,000 4,500 200,000 EXPENSES Total 16,778 200,000 4,500 200,000
Fund REVENUE Total: 240 - Small Equipment Replacement 43,438 35,800 26,703 40,800 Fund EXPENSE Total: 240 - Small Equipment Replacement 16,778 200,000 4,500 200,000 Program Total: 201 - BCH Repairs & Improvements 26,660 (164,200) 22,203 (159,200) Program: 202 - Communication Equipment
No revenues or expenses budgeted for this Program
Program: 203 - Cable Franchise PEG Fee

REVENUES
TX - Taxes
240-00-000-203.30090_004 Franchise Fees Cable Peg 72,478 74,000 34,992 66,000 City of Turlock Proposed 25-26 Budget
Fund 240 Small Equipment Replacement
152

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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 240 Small Equipment Replacement
Account Classification Total: TX - Taxes 72,478 74,000 34,992 66,000 Program Total: 203 - Cable Franchise PEG Fee 72,478 74,000 34,992 66,000 Division Total: 000 - Non-Departmental 72,478 74,000 34,992 66,000 Department Total: 00 - Non-Departmental 72,478 74,000 34,992 66,000 REVENUES Total 72,478 74,000 34,992 66,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 203 - Cable Franchise PEG Fee
CO - Contractual Services
240-00-000-203.43060_000 Contract Services General 0 49,875 26,425 23,450 Account Classification Total: CO - Contractual Services 0 49,875 26,425 23,450 CA - Capital Outlay
240-00-000-203.51005_001 Communications Equipment Funded By PEG Fees 27,640 278,867 70,967 200,000
Account Classification Total: CA - Capital Outlay 27,640 278,867 70,967 200,000 Program Total: 203 - Cable Franchise PEG Fee 27,640 328,742 97,392 223,450 Division Total: 000 - Non-Departmental 27,640 328,742 97,392 223,450 Department Total: 00 - Non-Departmental 27,640 328,742 97,392 223,450 EXPENSES Total 27,640 328,742 97,392 223,450
Fund REVENUE Total: 240 - Small Equipment Replacement 72,478 74,000 34,992 66,000 Fund EXPENSE Total: 240 - Small Equipment Replacement 27,640 328,742 97,392 223,450 Program Total: 203 - Cable Franchise PEG Fee 44,838 (254,742) (62,400) (157,450) Program: 211 - Planning

REVENUES
CH - Charges for Services
240-00-000-211.35155 Records Mgmt. Fee 49,880 40,000 50,298 40,000 Account Classification Total: CH - Charges for Services 49,880 40,000 50,298 40,000 Program Total: 211 - Planning 49,880 40,000 50,298 40,000 Division Total: 000 - Non-Departmental 49,880 40,000 50,298 40,000 Department Total: 00 - Non-Departmental 49,880 40,000 50,298 40,000 REVENUES Total 49,880 40,000 50,298 40,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 211 - Planning
CO - Contractual Services
240-00-000-211.43060_006 Contract Services OnBase Support Services 13,000 15,000 0 15,000 240-00-000-211.43060_013 Contract Services New World Support 0 5,000 0 5,000 240-00-000-211.43125_013 Maintenance New World Software 4,323 4,582 4,539 4,765 240-00-000-211.43125_029 Maintenance Scanner 0 4,000 0 4,000 Account Classification Total: CO - Contractual Services 17,323 28,582 4,539 28,765 MI - Miscellaneous Expenses
240-00-000-211.47095_008 Training New World Software 0 6,000 0 5,000 Account Classification Total: MI - Miscellaneous Expenses 0 6,000 0 5,000 TO - Transfers Out
240-00-000-211.48001_037 Transfers Out Records Management 25,000 25,000 20,830 25,000 Account Classification Total: TO - Transfers Out 25,000 25,000 20,830 25,000 Program Total: 211 - Planning 42,323 59,582 25,369 58,765 153

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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 240 Small Equipment Replacement
Division Total: 000 - Non-Departmental 42,323 59,582 25,369 58,765 Department Total: 00 - Non-Departmental 42,323 59,582 25,369 58,765 EXPENSES Total 42,323 59,582 25,369 58,765
Fund REVENUE Total: 240 - Small Equipment Replacement 49,880 40,000 50,298 40,000 Fund EXPENSE Total: 240 - Small Equipment Replacement 42,323 59,582 25,369 58,765 Program Total: 211 - Planning 7,557 (19,582) 24,929 (18,765) Program: 213 - Police Services

REVENUES
TI - Transfers In
240-00-000-213.38001_123 Transfers In For Police Equipment 216,980 229,107 229,107 100,000 240-00-000-213.38001_274 Transfers In Body Cameras 181,041 0 0 0 240-00-000-213.38001_351 Transfers In From F117 & F118 for LPR's 0 1,133,550 1,133,550 0 Account Classification Total: TI - Transfers In 398,021 1,362,657 1,362,657 100,000 Program Total: 213 - Police Services 398,021 1,362,657 1,362,657 100,000 Division Total: 000 - Non-Departmental 398,021 1,362,657 1,362,657 100,000 Department Total: 00 - Non-Departmental 398,021 1,362,657 1,362,657 100,000 REVENUES Total 398,021 1,362,657 1,362,657 100,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 213 - Police Services
SU - Supplies and Maintenance
240-00-000-213.44030_000 Minor Equipment Miscellaneous 0 20,000 0 5,000 240-00-000-213.44030_054 Minor Equipment PSF Repairs & Improvements 0 85,000 49,985 50,000 240-00-000-213.44030_069 Minor Equipment SWAT Vests 86,883 0 0 0 Account Classification Total: SU - Supplies and Maintenance 86,883 105,000 49,985 55,000 CA - Capital Outlay
240-00-000-213.51029 Body Cameras 183,594 0 0 0
240-00-000-213.51032 Interview Room Recording Equipment 68,731 100,000 17,345 17,355 240-00-000-213.51034 Cameras for License Plate Reader Program 0 251,150 0 251,150 240-00-000-213.51152 Police Services - Hand Held Ticket Writers 27,438 0 0 10,000 240-00-000-213.51153 Police Services - Weapons 96,203 27,000 9,059 14,000 Account Classification Total: CA - Capital Outlay 375,967 378,150 26,404 292,505 Program Total: 213 - Police Services 462,850 483,150 76,389 347,505 Division Total: 000 - Non-Departmental 462,850 483,150 76,389 347,505 Department Total: 00 - Non-Departmental 462,850 483,150 76,389 347,505 EXPENSES Total 462,850 483,150 76,389 347,505
Fund REVENUE Total: 240 - Small Equipment Replacement 398,021 1,362,657 1,362,657 100,000 Fund EXPENSE Total: 240 - Small Equipment Replacement 462,850 483,150 76,389 347,505 Program Total: 213 - Police Services (64,830) 879,507 1,286,268 (247,505) Program: 221 - Parks, Recreation & Public Facilities No revenues or expenses budgeted for this Program
Program: 226 - CNG
No revenues or expenses budgeted for this Program
154

Page 569 of 844 ends

REVENUES
CH - Charges for Services
240-00-000-227.35155 Records Mgmt. Fee 134,132 140,000 154,452 140,000 Account Classification Total: CH - Charges for Services 134,132 140,000 154,452 140,000 Program Total: 227 - Building & Safety 134,132 140,000 154,452 140,000 Division Total: 000 - Non-Departmental 134,132 140,000 154,452 140,000 Department Total: 00 - Non-Departmental 134,132 140,000 154,452 140,000 REVENUES Total 134,132 140,000 154,452 140,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 227 - Building & Safety
SA - Salaries
240-00-000-227.41001 Full Time Salaries 43,059 46,611 40,245 50,410 240-00-000-227.41053 Sick Leave Conversion Pay 0 500 0 500 240-00-000-227.41055 Vacation Conversion Pay 825 500 0 500 240-00-000-227.41059 Continuous Service Pay 1,292 2,098 1,745 2,268 240-00-000-227.41100_001 Overtime Standard 0 500 0 2,000 Account Classification Total: SA - Salaries 45,176 50,209 41,991 55,678 BE - Benefits
240-00-000-227.42002 Medical Dental Plan 10,175 8,680 9,740 7,812 240-00-000-227.42003 Vision Insurance 78 108 71 108
240-00-000-227.42004 Long Term Disability Insurance 184 243 223 189 240-00-000-227.42005 Life Insurance 94 168 4 95
240-00-000-227.42006 SUI 119 30 30 15
240-00-000-227.42007 Workers Comp Insurance 108 116 101 128 240-00-000-227.42008 City Liability Insurance 1,515 1,108 967 2,276 240-00-000-227.42009 PERS 8,278 8,978 7,739 9,598
240-00-000-227.42010 Medicare Tax 639 728 594 807
240-00-000-227.42012 Retiree Health Insurance 861 933 805 1,008 240-00-000-227.42013 Deferred Comp 431 466 402 504
240-00-000-227.42016 Employee Contrib To PERS (3,992) (4,384) (3,779) (4,741) 240-00-000-227.42019 PERS UAL (Unfunded Accrued Liability) 7,865 8,569 7,140 8,965 Account Classification Total: BE - Benefits 26,356 25,743 24,037 26,764 CO - Contractual Services
240-00-000-227.43040 Collection Service 0 50 0 0
240-00-000-227.43060_013 Contract Services New World Support 0 1,000 0 1,000 240-00-000-227.43125_013 Maintenance New World Software 4,357 4,619 4,576 4,804 240-00-000-227.43125_029 Maintenance Scanner 0 5,000 0 5,000 Account Classification Total: CO - Contractual Services 4,357 10,669 4,576 10,804 SU - Supplies and Maintenance
240-00-000-227.44030_065 Minor Equipment iPad 0 10,000 3,100 4,000 Account Classification Total: SU - Supplies and Maintenance 0 10,000 3,100 4,000 MI - Miscellaneous Expenses
240-00-000-227.47095_008 Training New World Software 0 5,000 0 5,000 Account Classification Total: MI - Miscellaneous Expenses 0 5,000 0 5,000 BD - Bad Debt
240-00-000-227.47012 Bad Debt Expense 0 1,000 0 1,000
Account Classification Total: BD - Bad Debt 0 1,000 0 1,000 Program Total: 227 - Building & Safety 75,889 102,621 73,704 103,246 155

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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 240 Small Equipment Replacement
Division Total: 000 - Non-Departmental 75,889 102,621 73,704 103,246 Department Total: 00 - Non-Departmental 75,889 102,621 73,704 103,246 EXPENSES Total 75,889 102,621 73,704 103,246
Fund REVENUE Total: 240 - Small Equipment Replacement 134,132 140,000 154,452 140,000 Fund EXPENSE Total: 240 - Small Equipment Replacement 75,889 102,621 73,704 103,246 Program Total: 227 - Building & Safety 58,243 37,379 80,748 36,754 Program: 228 - Engineering

REVENUES
CH - Charges for Services
240-00-000-228.35155 Records Mgmt. Fee 102,698 65,000 39,946 65,000 Account Classification Total: CH - Charges for Services 102,698 65,000 39,946 65,000 Program Total: 228 - Engineering 102,698 65,000 39,946 65,000 Division Total: 000 - Non-Departmental 102,698 65,000 39,946 65,000 Department Total: 00 - Non-Departmental 102,698 65,000 39,946 65,000 REVENUES Total 102,698 65,000 39,946 65,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 228 - Engineering
CO - Contractual Services
240-00-000-228.43060_006 Contract Services OnBase Support Services 13,000 20,000 0 20,000 240-00-000-228.43125_013 Maintenance New World Software 4,357 4,619 4,576 4,804 240-00-000-228.43125_029 Maintenance Scanner 0 2,000 0 2,000 Account Classification Total: CO - Contractual Services 17,357 26,619 4,576 26,804 TO - Transfers Out
240-00-000-228.48001_037 Transfers Out Records Management 15,000 15,000 12,500 15,000 Account Classification Total: TO - Transfers Out 15,000 15,000 12,500 15,000 Program Total: 228 - Engineering 32,357 41,619 17,076 41,804 Division Total: 000 - Non-Departmental 32,357 41,619 17,076 41,804 Department Total: 00 - Non-Departmental 32,357 41,619 17,076 41,804 EXPENSES Total 32,357 41,619 17,076 41,804
Fund REVENUE Total: 240 - Small Equipment Replacement 102,698 65,000 39,946 65,000 Fund EXPENSE Total: 240 - Small Equipment Replacement 32,357 41,619 17,076 41,804 Program Total: 228 - Engineering 70,341 23,381 22,870 23,196 Program: 231 - Streets

REVENUES
Program: 231 - Streets
TI - Transfers In
240-00-000-231.38001_183 Transfers In Fr Fd 217 Turf Replacement 10,000 10,000 10,000 10,000 Account Classification Total: TI - Transfers In 10,000 10,000 10,000 10,000 Program Total: 231 - Streets 10,000 10,000 10,000 10,000 Division Total: 000 - Non-Departmental 10,000 10,000 10,000 10,000 Department Total: 00 - Non-Departmental 10,000 10,000 10,000 10,000 REVENUES Total 10,000 10,000 10,000 10,000
Fund REVENUE Total: 240 - Small Equipment Replacement 10,000 10,000 10,000 10,000 156

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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 240 Small Equipment Replacement
Fund EXPENSE Total: 240 - Small Equipment Replacement Program Total: 231 - Streets 10,000 10,000 10,000 10,000 Program: 232 - Storm
No revenues or expenses budgeted for this Program
Program: 233 - Regional Sports Complex
No revenues or expenses budgeted for this Program
No revenues or expenses budgeted for this Program
Program: 306 - Fire Equipment Replacement

REVENUES
OR - Other Revenues
240-00-000-306.35102 Fire Equipment Revenue 113 0 0 0
Account Classification Total: OR - Other Revenues 113 0 0 0 TI - Transfers In
240-00-000-306.38001_092 Transfers In Fr 110&116 FireEquip&SafetyCloth 446,000 445,000 445,000 445,000 Account Classification Total: TI - Transfers In 446,000 445,000 445,000 445,000 Program Total: 306 - Fire Equipment Replacement 446,113 445,000 445,000 445,000 Division Total: 000 - Non-Departmental 446,113 445,000 445,000 445,000 Department Total: 00 - Non-Departmental 446,113 445,000 445,000 445,000 REVENUES Total 446,113 445,000 445,000 445,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 306 - Fire Equipment Replacement
SU - Supplies and Maintenance
240-00-000-306.44030_004 Minor Equipment Fire Station 105,955 195,000 59,154 144,000 240-00-000-306.44030_070 Minor Equipment Rescue 39,241 274,400 186,528 241,000 Account Classification Total: SU - Supplies and Maintenance 145,196 469,400 245,682 385,000 Program Total: 306 - Fire Equipment Replacement 145,196 469,400 245,682 385,000 Division Total: 000 - Non-Departmental 145,196 469,400 245,682 385,000 Department Total: 00 - Non-Departmental 145,196 469,400 245,682 385,000 EXPENSES Total 145,196 469,400 245,682 385,000
Fund REVENUE Total: 240 - Small Equipment Replacement 446,113 445,000 445,000 445,000 Fund EXPENSE Total: 240 - Small Equipment Replacement 145,196 469,400 245,682 385,000 Program Total: 306 - Fire Equipment Replacement 300,916 (24,400) 199,318 60,000 Program: 308 - Fire - Records Management

REVENUES
CH - Charges for Services
240-00-000-308.35155 Records Mgmt. Fee 3,804 3,000 2,900 3,000 Account Classification Total: CH - Charges for Services 3,804 3,000 2,900 3,000 Program Total: 308 - Fire - Records Management 3,804 3,000 2,900 3,000 Division Total: 000 - Non-Departmental 3,804 3,000 2,900 3,000 Department Total: 00 - Non-Departmental 3,804 3,000 2,900 3,000 REVENUES Total 3,804 3,000 2,900 3,000
Program: 234 - Landscape Assessments
157

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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 240 Small Equipment Replacement
Fund REVENUE Total: 240 - Small Equipment Replacement 3,804 3,000 2,900 3,000 Fund EXPENSE Total: 240 - Small Equipment Replacement Program Total: 308 - Fire - Records Management 3,804 3,000 2,900 3,000 Program: 312 - Strike Teams

REVENUES
IG - Intergovernmental
240-00-000-312.34060_001 FEMA/OES Strike Team Reimbursement Admin Fee Reimb 4,693 10,000 49,535 10,000
Account Classification Total: IG - Intergovernmental 4,693 10,000 49,535 10,000 Program Total: 312 - Strike Teams 4,693 10,000 49,535 10,000 Division Total: 000 - Non-Departmental 4,693 10,000 49,535 10,000 Department Total: 00 - Non-Departmental 4,693 10,000 49,535 10,000 REVENUES Total 4,693 10,000 49,535 10,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 312 - Strike Teams
SU - Supplies and Maintenance
240-00-000-312.44001_156 Supplies Strike Team 4,785 5,000 23 10,000 Account Classification Total: SU - Supplies and Maintenance 4,785 5,000 23 10,000 Program Total: 312 - Strike Teams 4,785 5,000 23 10,000 Division Total: 000 - Non-Departmental 4,785 5,000 23 10,000 Department Total: 00 - Non-Departmental 4,785 5,000 23 10,000 EXPENSES Total 4,785 5,000 23 10,000
Fund REVENUE Total: 240 - Small Equipment Replacement 4,693 10,000 49,535 10,000 Fund EXPENSE Total: 240 - Small Equipment Replacement 4,785 5,000 23 10,000 Program Total: 312 - Strike Teams (92) 5,000 49,512 0
Program: 325 - Radio

EXPENSES
SA - Salaries
240-00-000-325.41002_000 Part Time Help General 2,065 0 0 0 Account Classification Total: SA - Salaries 2,065 0 0 0 BE - Benefits
240-00-000-325.42006 SUI 7 0 0 0
240-00-000-325.42007 Workers Comp Insurance 5 0 0 0
240-00-000-325.42008 City Liability Insurance 69 0 0 0
240-00-000-325.42010 Medicare Tax 30 0 0 0
240-00-000-325.42011 Social Security 128 0 0 0
Account Classification Total: BE - Benefits 239 0 0 0
CA - Capital Outlay
240-00-000-325.51005_007 Communications CAD/RMS 38,266 55,000 8,538 55,000 Account Classification Total: CA - Capital Outlay 38,266 55,000 8,538 55,000 Program Total: 325 - Radio 40,570 55,000 8,538 55,000
Division Total: 000 - Non-Departmental 40,570 55,000 8,538 55,000 Department Total: 00 - Non-Departmental 40,570 55,000 8,538 55,000 EXPENSES Total 40,570 55,000 8,538 55,000
158

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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 240 Small Equipment Replacement
Fund REVENUE Total: 240 - Small Equipment Replacement Fund EXPENSE Total: 240 - Small Equipment Replacement 40,570 55,000 8,538 55,000 Program Total: 325 - Radio (40,570) (55,000) (8,538) (55,000) No revenues or expenses budgeted for this Program
1,249,611 2,185,457 2,176,484 919,800
848,388 1,745,114 548,674 1,424,770
401,223 440,343 1,627,809 (504,970)
Fund EXPENSE Total: 240 - Small Equipment Replacement Fund Total: 240 - Small Equipment Replacement
Program: 372 - Pedretti Park Capital
Fund Total: 240 - Small Equipment Replacement
Fund REVENUE Total: 240 - Small Equipment Replacement 159

Page 574 of 844 ends

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: 241 - Asset Replacement
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
IN - Interest Income
241-10-000.33099 Market Valuation (8,295) 0 0 0
Account Classification Total: IN - Interest Income (8,295) 0 0 0 Division Total: 000 - Non-Departmental (8,295) 0 0 0
Department Total: 10 - Administration (8,295) 0 0 0
REVENUES Total (8,295) 0 0 0
Fund REVENUE Total: 241 - Asset Replacement (8,295) 0 0 0 Fund EXPENSE Total: 241 - Asset Replacement
Division Total: 000 - Non-Departmental (8,295) 0 0 0
Program: 211 - Planning

REVENUES
TI - Transfers In
241-00-000-211.38001_247 Transfers In From Asset Replacement 5,000 5,000 5,000 0 241-00-000-211.38002_009
Transfers In-Measure A Genl Plan
Implementation&Growth 250,000 0 0 0
Account Classification Total: TI - Transfers In 255,000 5,000 5,000 0 Program Total: 211 - Planning 255,000 5,000 5,000 0
Division Total: 000 - Non-Departmental 255,000 5,000 5,000 0 Department Total: 00 - Non-Departmental 255,000 5,000 5,000 0 REVENUES Total 255,000 5,000 5,000 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 211 - Planning
CO - Contractual Services
241-00-000-211.43274 General Plan Implementation & Growth 0 500,000 54,053 500,000 Account Classification Total: CO - Contractual Services 0 500,000 54,053 500,000 SU - Supplies and Maintenance
241-00-000-211.44072 Asset Replacement-Scanner 0 6,000 0 6,000 241-00-000-211.44075 Asset Replacement-Computer Monitors 0 2,500 0 2,500 241-00-000-211.44090 Office Equipment & Furniture 0 15,000 0 15,000 Account Classification Total: SU - Supplies and Maintenance 0 23,500 0 23,500 CA - Capital Outlay
241-00-000-211.44082 Asset Replacement-Camera 0 400 0 0 241-00-000-211.44083 Asset Replacement-Printer 5,500 5,500 0 0 Account Classification Total: CA - Capital Outlay 5,500 5,900 0 0 Program Total: 211 - Planning 5,500 529,400 54,053 523,500 Division Total: 000 - Non-Departmental 5,500 529,400 54,053 523,500 Department Total: 00 - Non-Departmental 5,500 529,400 54,053 523,500 EXPENSES Total 5,500 529,400 54,053 523,500
Fund REVENUE Total: 241 - Asset Replacement 255,000 5,000 5,000 0 Fund EXPENSE Total: 241 - Asset Replacement 5,500 529,400 54,053 523,500 Program Total: 211 - Planning 249,500 (524,400) (49,053) (523,500) City of Turlock Proposed 25-26 Budget
Fund 241 Asset Replacement
160

Page 575 of 844 ends

REVENUES
TI - Transfers In
241-00-000-227.38001_247 Transfers In From Asset Replacement 20,000 20,000 20,000 0 Account Classification Total: TI - Transfers In 20,000 20,000 20,000 0 Program Total: 227 - Building & Safety 20,000 20,000 20,000 0 Division Total: 000 - Non-Departmental 20,000 20,000 20,000 0 Department Total: 00 - Non-Departmental 20,000 20,000 20,000 0 REVENUES Total 20,000 20,000 20,000 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 227 - Building & Safety
SU - Supplies and Maintenance
241-00-000-227.44070 Asset Replacement-Cell Phones &
Tablets/Building & Safety 0 1,000 0 0
241-00-000-227.44072 Asset Replacement-Scanner 0 6,000 0 6,000 241-00-000-227.44075 Asset Replacement-Computer Monitors 0 3,000 0 3,000 241-00-000-227.44076 Asset Replacement-Building Copier 5,005 5,000 0 0 241-00-000-227.44090 Office Equipment & Furniture 47 20,000 0 20,000 Account Classification Total: SU - Supplies and Maintenance 5,052 35,000 0 29,000 CA - Capital Outlay
241-00-000-227.51011 Computer Software 0 500,000 0 500,000 Account Classification Total: CA - Capital Outlay 0 500,000 0 500,000 Program Total: 227 - Building & Safety 5,052 535,000 0 529,000 Division Total: 000 - Non-Departmental 5,052 535,000 0 529,000 Department Total: 00 - Non-Departmental 5,052 535,000 0 529,000 EXPENSES Total 5,052 535,000 0 529,000
Fund REVENUE Total: 241 - Asset Replacement 20,000 20,000 20,000 0 Fund EXPENSE Total: 241 - Asset Replacement 5,052 535,000 0 529,000 Program Total: 227 - Building & Safety 14,948 (515,000) 20,000 (529,000) Program: 228 - Engineering

REVENUES
OR - Other Revenues
241-00-000-228.37030 Sale of Property 3,507 0 0 0
Account Classification Total: OR - Other Revenues 3,507 0 0 0 TI - Transfers In
241-00-000-228.38001_247 Transfers In From Asset Replacement 25,000 25,000 25,000 0 Account Classification Total: TI - Transfers In 25,000 25,000 25,000 0 Program Total: 228 - Engineering 28,507 25,000 25,000 0 Division Total: 000 - Non-Departmental 28,507 25,000 25,000 0 Department Total: 00 - Non-Departmental 28,507 25,000 25,000 0 REVENUES Total 28,507 25,000 25,000 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 228 - Engineering
SU - Supplies and Maintenance
241-00-000-228.44071 Asset Replacement-Cell Phones &
Tablets/Engineering 0 4,000 0 4,000
161

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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 241 Asset Replacement
241-00-000-228.44075 Asset Replacement-Computer Monitors 198 6,000 0 6,000 241-00-000-228.44090 Office Equipment & Furniture 0 6,000 0 6,000 Account Classification Total: SU - Supplies and Maintenance 198 16,000 0 16,000 CA - Capital Outlay
241-00-000-228.44092 Asset Replacement - Engineering Surveying Equipment 1,754 100,000 0 100,000
241-00-000-228.44093 Asset Replacement-Engineering Appliance Replacement 0 1,500 0 1,500
241-00-000-228.51301 City Facilities Repairs 0 5,000 0 5,000 Account Classification Total: CA - Capital Outlay 1,754 106,500 0 106,500 Program Total: 228 - Engineering 1,952 122,500 0 122,500 Division Total: 000 - Non-Departmental 1,952 122,500 0 122,500 Department Total: 00 - Non-Departmental 1,952 122,500 0 122,500 EXPENSES Total 1,952 122,500 0 122,500
Fund REVENUE Total: 241 - Asset Replacement 28,507 25,000 25,000 0 Fund EXPENSE Total: 241 - Asset Replacement 1,952 122,500 0 122,500 Program Total: 228 - Engineering 26,555 (97,500) 25,000 (122,500) 295,212 50,000 50,000 0
12,504 1,186,900 54,053 1,175,000
282,708 (1,136,900) (4,053) (1,175,000)Fund Total: 241 - Asset Replacement Fund Total: 241 - Asset Replacement
Fund REVENUE Total: 241 - Asset Replacement
Fund EXPENSE Total: 241 - Asset Replacement
162

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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: 242 - Computer Replacement
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
IN - Interest Income
242-00-000.33099 Market Valuation (4,221) 0 0 0
Account Classification Total: IN - Interest Income (4,221) 0 0 0 Division Total: 000 - Non-Departmental (4,221) 0 0 0
Department Total: 00 - Non-Departmental (4,221) 0 0 0
REVENUES Total (4,221) 0 0 0
Fund REVENUE Total: 242 - Computer Replacement (4,221) 0 0 0 Fund EXPENSE Total: 242 - Computer Replacement
Division Total: 000 - Non-Departmental (4,221) 0 0 0
Program: 204 - Network
(moved to 501-10-132)

REVENUES
TI - Transfers In
242-00-000-204.38001_085 Transfers In Network 23,000 135,000 135,000 0 Account Classification Total: TI - Transfers In 23,000 135,000 135,000 0 Program Total: 204 - Network 23,000 135,000 135,000 0
Division Total: 000 - Non-Departmental 23,000 135,000 135,000 0 Department Total: 00 - Non-Departmental 23,000 135,000 135,000 0 REVENUES Total 23,000 135,000 135,000 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 204 - Network
CA - Capital Outlay
242-00-000-204.51015_002 Network Servers 324,115 100,000 11,061 0 242-00-000-204.51015_003 Network Servers Licensing 0 35,000 0 0 Account Classification Total: CA - Capital Outlay 324,115 135,000 11,061 0 Program Total: 204 - Network 324,115 135,000 11,061 0
Division Total: 000 - Non-Departmental 324,115 135,000 11,061 0 Department Total: 00 - Non-Departmental 324,115 135,000 11,061 0 EXPENSES Total 324,115 135,000 11,061 0
Fund REVENUE Total: 242 - Computer Replacement 23,000 135,000 135,000 0 Fund EXPENSE Total: 242 - Computer Replacement 324,115 135,000 11,061 0 Program Total: 204 - Network (301,115) 0 123,939 0
Program: 205 - City Council

REVENUES
TI - Transfers In
242-00-000-205.38001_089 Transfers In Computer Replacement 530 0 0 0 Account Classification Total: TI - Transfers In 530 0 0 0 Program Total: 205 - City Council 530 0 0 0
Division Total: 000 - Non-Departmental 530 0 0 0
Department Total: 00 - Non-Departmental 530 0 0 0
REVENUES Total 530 0 0 0

EXPENSES
City of Turlock Proposed 25-26 Budget
Fund 242 Computer Replacement (moved to departments)
163

Page 578 of 844 ends

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 242 Computer Replacement (moved to departments)
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 205 - City Council
CA - Capital Outlay
242-00-000-205.51010 Computer 0 300 0 0
Account Classification Total: CA - Capital Outlay 0 300 0 0 Program Total: 205 - City Council 0 300 0 0
Division Total: 000 - Non-Departmental 0 300 0 0
Department Total: 00 - Non-Departmental 0 300 0 0
EXPENSES Total 0 300 0 0
Fund REVENUE Total: 242 - Computer Replacement 530 0 0 0 Fund EXPENSE Total: 242 - Computer Replacement 0 300 0 0 Program Total: 205 - City Council 530 (300) 0 0
Program: 206 - City Manager

REVENUES
TI - Transfers In
242-00-000-206.38001_089 Transfers In Computer Replacement 0 896 896 0 Account Classification Total: TI - Transfers In 0 896 896 0 Program Total: 206 - City Manager 0 896 896 0
Division Total: 000 - Non-Departmental 0 896 896 0
Department Total: 00 - Non-Departmental 0 896 896 0
REVENUES Total 0 896 896 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 206 - City Manager
CA - Capital Outlay
242-00-000-206.51010 Computer 0 1,700 1,069 0
Account Classification Total: CA - Capital Outlay 0 1,700 1,069 0 Program Total: 206 - City Manager 0 1,700 1,069 0
Division Total: 000 - Non-Departmental 0 1,700 1,069 0
Department Total: 00 - Non-Departmental 0 1,700 1,069 0 EXPENSES Total 0 1,700 1,069 0
Fund REVENUE Total: 242 - Computer Replacement 0 896 896 0 Fund EXPENSE Total: 242 - Computer Replacement 0 1,700 1,069 0 Program Total: 206 - City Manager 0 (804) (173) 0
Program: 207 - City Clerk

REVENUES
TI - Transfers In
242-00-000-207.38001_089 Transfers In Computer Replacement 1,424 157 157 0 Account Classification Total: TI - Transfers In 1,424 157 157 0 Program Total: 207 - City Clerk 1,424 157 157 0
Division Total: 000 - Non-Departmental 1,424 157 157 0
Department Total: 00 - Non-Departmental 1,424 157 157 0 REVENUES Total 1,424 157 157 0

EXPENSES
Department: 00 - Non-Departmental
164

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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 242 Computer Replacement (moved to departments)
Division: 000 - Non-Departmental
Program: 207 - City Clerk
CA - Capital Outlay
242-00-000-207.51010 Computer 0 1,400 1,069 0
Account Classification Total: CA - Capital Outlay 0 1,400 1,069 0 Program Total: 207 - City Clerk 0 1,400 1,069 0
Division Total: 000 - Non-Departmental 0 1,400 1,069 0
Department Total: 00 - Non-Departmental 0 1,400 1,069 0 EXPENSES Total 0 1,400 1,069 0
Fund REVENUE Total: 242 - Computer Replacement 1,424 157 157 0 Fund EXPENSE Total: 242 - Computer Replacement 0 1,400 1,069 0 Program Total: 207 - City Clerk 1,424 (1,243) (912) 0
Program: 208 - Finance

REVENUES
TI - Transfers In
242-00-000-208.38001_089 Transfers In Computer Replacement 3,352 2,450 2,450 0 Account Classification Total: TI - Transfers In 3,352 2,450 2,450 0 Program Total: 208 - Finance 3,352 2,450 2,450 0
Division Total: 000 - Non-Departmental 3,352 2,450 2,450 0 Department Total: 00 - Non-Departmental 3,352 2,450 2,450 0 REVENUES Total 3,352 2,450 2,450 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 208 - Finance
CA - Capital Outlay
242-00-000-208.51010 Computer 1,033 6,700 5,347 0
Account Classification Total: CA - Capital Outlay 1,033 6,700 5,347 0 Program Total: 208 - Finance 1,033 6,700 5,347 0
Division Total: 000 - Non-Departmental 1,033 6,700 5,347 0 Department Total: 00 - Non-Departmental 1,033 6,700 5,347 0 EXPENSES Total 1,033 6,700 5,347 0
Fund REVENUE Total: 242 - Computer Replacement 3,352 2,450 2,450 0 Fund EXPENSE Total: 242 - Computer Replacement 1,033 6,700 5,347 0 Program Total: 208 - Finance 2,319 (4,250) (2,897) 0
Program: 209 - Human Resources

REVENUES
TI - Transfers In
242-00-000-209.38001_089 Transfers In Computer Replacement 3,636 1,543 1,543 0 Account Classification Total: TI - Transfers In 3,636 1,543 1,543 0 Program Total: 209 - Human Resources 3,636 1,543 1,543 0 Division Total: 000 - Non-Departmental 3,636 1,543 1,543 0 Department Total: 00 - Non-Departmental 3,636 1,543 1,543 0 REVENUES Total 3,636 1,543 1,543 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
165

Page 580 of 844 ends

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 242 Computer Replacement (moved to departments)
Program: 209 - Human Resources
CA - Capital Outlay
242-00-000-209.51010 Computer 0 7,800 6,417 0
Account Classification Total: CA - Capital Outlay 0 7,800 6,417 0 Program Total: 209 - Human Resources 0 7,800 6,417 0
Division Total: 000 - Non-Departmental 0 7,800 6,417 0
Department Total: 00 - Non-Departmental 0 7,800 6,417 0 EXPENSES Total 0 7,800 6,417 0
Fund REVENUE Total: 242 - Computer Replacement 3,636 1,543 1,543 0 Fund EXPENSE Total: 242 - Computer Replacement 0 7,800 6,417 0 Program: 209 - Human Resources 3,636 (6,257) (4,874) 0 Program: 211 - Planning

REVENUES
TI - Transfers In
242-00-000-211.38001_089 Transfers In Computer Replacement 2,299 800 800 0 Account Classification Total: TI - Transfers In 2,299 800 800 0 Program Total: 211 - Planning 2,299 800 800 0
Division Total: 000 - Non-Departmental 2,299 800 800 0
Department Total: 00 - Non-Departmental 2,299 800 800 0 REVENUES Total 2,299 800 800 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 211 - Planning
CA - Capital Outlay
242-00-000-211.51010 Computer 1,033 4,100 3,208 0
Account Classification Total: CA - Capital Outlay 1,033 4,100 3,208 0 Program Total: 211 - Planning 1,033 4,100 3,208 0
Division Total: 000 - Non-Departmental 1,033 4,100 3,208 0 Department Total: 00 - Non-Departmental 1,033 4,100 3,208 0 EXPENSES Total 1,033 4,100 3,208 0
Fund REVENUE Total: 242 - Computer Replacement 2,299 800 800 0 Fund EXPENSE Total: 242 - Computer Replacement 1,033 4,100 3,208 0 Program Total: 211 - Planning 1,266 (3,300) (2,408) 0
Program: 213 - Police Services

REVENUES
TI - Transfers In
242-00-000-213.38001_089 Transfers In Computer Replacement 23,094 21,029 21,029 0 Account Classification Total: TI - Transfers In 23,094 21,029 21,029 0 Program Total: 213 - Police Services 23,094 21,029 21,029 0 Division Total: 000 - Non-Departmental 23,094 21,029 21,029 0 Department Total: 00 - Non-Departmental 23,094 21,029 21,029 0 REVENUES Total 23,094 21,029 21,029 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 213 - Police Services
166

Page 581 of 844 ends

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 242 Computer Replacement (moved to departments)
CA - Capital Outlay
242-00-000-213.51010 Computer 2,261 13,900 16,711 0
Account Classification Total: CA - Capital Outlay 2,261 13,900 16,711 0 Program Total: 213 - Police Services 2,261 13,900 16,711 0 Division Total: 000 - Non-Departmental 2,261 13,900 16,711 0 Department Total: 00 - Non-Departmental 2,261 13,900 16,711 0 EXPENSES Total 2,261 13,900 16,711 0
Fund REVENUE Total: 242 - Computer Replacement 23,094 21,029 21,029 0 Fund EXPENSE Total: 242 - Computer Replacement 2,261 13,900 16,711 0 Program Total: 213 - Police Services 20,833 7,129 4,318 0 No revenues or expenses budgeted for this Fiscal Year.

Program: 215 - Public Safety MDC's

REVENUES
TI - Transfers In
242-00-000-215.38001_088 Transfers In For Public Safety MDC's 66,096 67,680 67,680 0 Account Classification Total: TI - Transfers In 66,096 67,680 67,680 0 Program Total: 215 - Public Safety MDC's 66,096 67,680 67,680 0 Division Total: 000 - Non-Departmental 66,096 67,680 67,680 0 Department Total: 00 - Non-Departmental 66,096 67,680 67,680 0 REVENUES Total 66,096 67,680 67,680 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 215 - Public Safety MDC's
CA - Capital Outlay
242-00-000-215.51117 Public Safety MDC's 36,506 65,250 25,605 0 Account Classification Total: CA - Capital Outlay 36,506 65,250 25,605 0 Program Total: 215 - Public Safety MDC's 36,506 65,250 25,605 0 Division Total: 000 - Non-Departmental 36,506 65,250 25,605 0 Department Total: 00 - Non-Departmental 36,506 65,250 25,605 0 EXPENSES Total 36,506 65,250 25,605 0
Fund REVENUE Total: 242 - Computer Replacement 66,096 67,680 67,680 0 Fund EXPENSE Total: 242 - Computer Replacement 36,506 65,250 25,605 0 Program Total: 215 - Public Safety MDC's 29,590 2,430 42,075 0 Program: 216 - Animal Services

REVENUES
TI - Transfers In
242-00-000-216.38001_089 Transfers In Computer Replacement 52 1,900 1,900 0 Account Classification Total: TI - Transfers In 52 1,900 1,900 0 Program Total: 216 - Animal Services 52 1,900 1,900 0
Division Total: 000 - Non-Departmental 52 1,900 1,900 0 Department Total: 00 - Non-Departmental 52 1,900 1,900 0 REVENUES Total 52 1,900 1,900 0

EXPENSES
Department: 00 - Non-Departmental
Program: 214 - Public Safety Network
167

Page 582 of 844 ends

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 242 Computer Replacement (moved to departments)
Division: 000 - Non-Departmental
Program: 216 - Animal Services
CA - Capital Outlay
242-00-000-216.51010 Computer 0 800 0 0
Account Classification Total: CA - Capital Outlay 0 800 0 0 Program Total: 216 - Animal Services 0 800 0 0
Division Total: 000 - Non-Departmental 0 800 0 0
Department Total: 00 - Non-Departmental 0 800 0 0
EXPENSES Total 0 800 0 0
Fund REVENUE Total: 242 - Computer Replacement 52 1,900 1,900 0 Fund EXPENSE Total: 242 - Computer Replacement 0 800 0 0 Program Total: 216 - Animal Services 52 1,100 1,900 0
Program: 217 - Code Enforcement

REVENUES
TI - Transfers In
242-00-000-217.38001_089 Transfers In Computer Replacement 0 2,977 2,977 0 Account Classification Total: TI - Transfers In 0 2,977 2,977 0 Program Total: 217 - Code Enforcement 0 2,977 2,977 0
Division Total: 000 - Non-Departmental 0 2,977 2,977 0
Department Total: 00 - Non-Departmental 0 2,977 2,977 0 REVENUES Total 0 2,977 2,977 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 217 - Code Enforcement
CA - Capital Outlay
242-00-000-217.51010 Computer 0 600 0 0
Account Classification Total: CA - Capital Outlay 0 600 0 0 Program Total: 217 - Code Enforcement 0 600 0 0
Division Total: 000 - Non-Departmental 0 600 0 0
Department Total: 00 - Non-Departmental 0 600 0 0
EXPENSES Total 0 600 0 0
Fund REVENUE Total: 242 - Computer Replacement 0 2,977 2,977 0 Fund EXPENSE Total: 242 - Computer Replacement 0 600 0 0 Program Total: 217 - Code Enforcement 0 2,377 2,977 0
Program: 219 - Information Technology

REVENUES
TI - Transfers In
242-00-000-219.38001_089 Transfers In Computer Replacement 0 1,855 1,855 0 Account Classification Total: TI - Transfers In 0 1,855 1,855 0 Program Total: 219 - Information Technology 0 1,855 1,855 0 Division Total: 000 - Non-Departmental 0 1,855 1,855 0
Department Total: 00 - Non-Departmental 0 1,855 1,855 0 REVENUES Total 0 1,855 1,855 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
168

Page 583 of 844 ends

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 242 Computer Replacement (moved to departments)
Program: 219 - Information Technology
CA - Capital Outlay
242-00-000-219.51010 Computer 0 1,000 0 0
Account Classification Total: CA - Capital Outlay 0 1,000 0 0 Program Total: 219 - Information Technology 0 1,000 0 0 Division Total: 000 - Non-Departmental 0 1,000 0 0
Department Total: 00 - Non-Departmental 0 1,000 0 0
EXPENSES Total 0 1,000 0 0
Fund REVENUE Total: 242 - Computer Replacement 0 1,855 1,855 0 Fund EXPENSE Total: 242 - Computer Replacement 0 1,000 0 0 Program Total: 219 - Information Technology 0 855 1,855 0 Program: 221 - Parks, Rec & Public Facilities

REVENUES
TI - Transfers In
242-00-000-221.38001_089 Transfers In Computer Replacement 2,571 2,214 2,214 0 Account Classification Total: TI - Transfers In 2,571 2,214 2,214 0 Program Total: 221 - Parks, Rec & Public Facilities 2,571 2,214 2,214 0 Division Total: 000 - Non-Departmental 2,571 2,214 2,214 0 Department Total: 00 - Non-Departmental 2,571 2,214 2,214 0 REVENUES Total 2,571 2,214 2,214 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 221 - Parks, Rec & Public Facilities
CA - Capital Outlay
242-00-000-221.51010 Computer 2,067 4,200 2,042 0
Account Classification Total: CA - Capital Outlay 2,067 4,200 2,042 0 Program Total: 221 - Parks, Rec & Public Facilities 2,067 4,200 2,042 0 Division Total: 000 - Non-Departmental 2,067 4,200 2,042 0 Department Total: 00 - Non-Departmental 2,067 4,200 2,042 0 EXPENSES Total 2,067 4,200 2,042 0
Fund REVENUE Total: 242 - Computer Replacement 2,571 2,214 2,214 0 Fund EXPENSE Total: 242 - Computer Replacement 2,067 4,200 2,042 0 Program Total: 221 - Parks, Rec & Public Facilities 504 (1,986) 172 0 Program: 222 - WQC

REVENUES
TI - Transfers In
242-00-000-222.38001_089 Transfers In Computer Replacement 9,683 3,960 3,960 0 Account Classification Total: TI - Transfers In 9,683 3,960 3,960 0 Program Total: 222 - WQC 9,683 3,960 3,960 0
Division Total: 000 - Non-Departmental 9,683 3,960 3,960 0 Department Total: 00 - Non-Departmental 9,683 3,960 3,960 0 REVENUES Total 9,683 3,960 3,960 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 222 - WQC
169

Page 584 of 844 ends

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 242 Computer Replacement (moved to departments)
CA - Capital Outlay
242-00-000-222.51010 Computer 2,067 19,600 6,126 0
Account Classification Total: CA - Capital Outlay 2,067 19,600 6,126 0 Program Total: 222 - WQC 2,067 19,600 6,126 0
Division Total: 000 - Non-Departmental 2,067 19,600 6,126 0 Department Total: 00 - Non-Departmental 2,067 19,600 6,126 0 EXPENSES Total 2,067 19,600 6,126 0
Fund REVENUE Total: 242 - Computer Replacement 9,683 3,960 3,960 0 Fund EXPENSE Total: 242 - Computer Replacement 2,067 19,600 6,126 0 Program Total: 222 - WQC 7,616 (15,640) (2,166) 0
Program: 223 - Water Enterprise

REVENUES
TI - Transfers In
242-00-000-223.38001_089 Transfers In Computer Replacement 1,160 807 807 0 Account Classification Total: TI - Transfers In 1,160 807 807 0 Program Total: 223 - Water Enterprise 1,160 807 807 0
Division Total: 000 - Non-Departmental 1,160 807 807 0
Department Total: 00 - Non-Departmental 1,160 807 807 0 REVENUES Total 1,160 807 807 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 223 - Water Enterprise
CA - Capital Outlay
242-00-000-223.51010 Computer 0 5,000 0 0
Account Classification Total: CA - Capital Outlay 0 5,000 0 0 Program Total: 223 - Water Enterprise 0 5,000 0 0
Division Total: 000 - Non-Departmental 0 5,000 0 0
Department Total: 00 - Non-Departmental 0 5,000 0 0
EXPENSES Total 0 5,000 0 0
Fund REVENUE Total: 242 - Computer Replacement 1,160 807 807 0 Fund EXPENSE Total: 242 - Computer Replacement 0 5,000 0 0 Program Total: 223 - Water Enterprise 1,160 (4,193) 807 0 Program: 224 - Collection & Billing

REVENUES
TI - Transfers In
242-00-000-224.38001_089 Transfers In Computer Replacement 2,932 1,420 1,420 0 Account Classification Total: TI - Transfers In 2,932 1,420 1,420 0 Program Total: 224 - Collection & Billing 2,932 1,420 1,420 0 Division Total: 000 - Non-Departmental 2,932 1,420 1,420 0 Department Total: 00 - Non-Departmental 2,932 1,420 1,420 0 REVENUES Total 2,932 1,420 1,420 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 224 - Collection & Billing
CA - Capital Outlay
170

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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 242 Computer Replacement (moved to departments)
242-00-000-224.51010 Computer 1,033 2,300 0 0
Account Classification Total: CA - Capital Outlay 1,033 2,300 0 0 Program Total: 224 - Collection & Billing 1,033 2,300 0 0 Division Total: 000 - Non-Departmental 1,033 2,300 0 0
Department Total: 00 - Non-Departmental 1,033 2,300 0 0 EXPENSES Total 1,033 2,300 0 0
Fund REVENUE Total: 242 - Computer Replacement 2,932 1,420 1,420 0 Fund EXPENSE Total: 242 - Computer Replacement 1,033 2,300 0 0 Program Total: 224 - Collection & Billing 1,899 (880) 1,420 0 Program: 225 - Fleet Maintenance

REVENUES
TI - Transfers In
242-00-000-225.38001_089 Transfers In Computer Replacement 2,328 0 0 0 Account Classification Total: TI - Transfers In 2,328 0 0 0 Program Total: 225 - Fleet Maintenance 2,328 0 0 0
Division Total: 000 - Non-Departmental 2,328 0 0 0
Department Total: 00 - Non-Departmental 2,328 0 0 0
REVENUES Total 2,328 0 0 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 225 - Fleet Maintenance
CA - Capital Outlay
242-00-000-225.51010 Computer 0 5,200 0 0
Account Classification Total: CA - Capital Outlay 0 5,200 0 0 Program Total: 225 - Fleet Maintenance 0 5,200 0 0
Division Total: 000 - Non-Departmental 0 5,200 0 0
Department Total: 00 - Non-Departmental 0 5,200 0 0
EXPENSES Total 0 5,200 0 0
Fund REVENUE Total: 242 - Computer Replacement 2,328 0 0 0 Fund EXPENSE Total: 242 - Computer Replacement 0 5,200 0 0 Program Total: 225 - Fleet Maintenance 2,328 (5,200) 0 0 Program: 227 - Building & Safety

REVENUES
TI - Transfers In
242-00-000-227.38001_089 Transfers In Computer Replacement 3,692 3,777 3,777 0 Account Classification Total: TI - Transfers In 3,692 3,777 3,777 0 Program Total: 227 - Building & Safety 3,692 3,777 3,777 0 Division Total: 000 - Non-Departmental 3,692 3,777 3,777 0 Department Total: 00 - Non-Departmental 3,692 3,777 3,777 0 REVENUES Total 3,692 3,777 3,777 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 227 - Building & Safety
CA - Capital Outlay
242-00-000-227.51010 Computer 5,166 8,600 0 0
171

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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 242 Computer Replacement (moved to departments)
Account Classification Total: CA - Capital Outlay 5,166 8,600 0 0 Program Total: 227 - Building & Safety 5,166 8,600 0 0
Division Total: 000 - Non-Departmental 5,166 8,600 0 0
Department Total: 00 - Non-Departmental 5,166 8,600 0 0 EXPENSES Total 5,166 8,600 0 0
Fund REVENUE Total: 242 - Computer Replacement 3,692 3,777 3,777 0 Fund EXPENSE Total: 242 - Computer Replacement 5,166 8,600 0 0 Program Total: 227 - Building & Safety (1,474) (4,823) 3,777 0 Program: 228 - Engineering

REVENUES
TI - Transfers In
242-00-000-228.38001_089 Transfers In Computer Replacement 0 3,372 3,372 0 Account Classification Total: TI - Transfers In 0 3,372 3,372 0 Program Total: 228 - Engineering 0 3,372 3,372 0
Division Total: 000 - Non-Departmental 0 3,372 3,372 0
Department Total: 00 - Non-Departmental 0 3,372 3,372 0 REVENUES Total 0 3,372 3,372 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 228 - Engineering
CA - Capital Outlay
242-00-000-228.51010 Computer 4,614 2,000 0 0
Account Classification Total: CA - Capital Outlay 4,614 2,000 0 0 Program Total: 228 - Engineering 4,614 2,000 0 0
Division Total: 000 - Non-Departmental 4,614 2,000 0 0
Department Total: 00 - Non-Departmental 4,614 2,000 0 0 EXPENSES Total 4,614 2,000 0 0
Fund REVENUE Total: 242 - Computer Replacement 0 3,372 3,372 0 Fund EXPENSE Total: 242 - Computer Replacement 4,614 2,000 0 0 Program Total: 228 - Engineering (4,614) 1,372 3,372 0
Program: 230 - Housing

REVENUES
TI - Transfers In
242-00-000-230.38001_089 Transfers In Computer Replacement 1,394 800 800 0 Account Classification Total: TI - Transfers In 1,394 800 800 0 Program Total: 230 - Housing 1,394 800 800 0
Division Total: 000 - Non-Departmental 1,394 800 800 0
Department Total: 00 - Non-Departmental 1,394 800 800 0 REVENUES Total 1,394 800 800 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 230 - Housing
CA - Capital Outlay
242-00-000-230.51010 Computer 0 6,300 0 0
Account Classification Total: CA - Capital Outlay 0 6,300 0 0 172

Page 587 of 844 ends

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 242 Computer Replacement (moved to departments)
Program Total: 230 - Housing 0 6,300 0 0
Division Total: 000 - Non-Departmental 0 6,300 0 0
Department Total: 00 - Non-Departmental 0 6,300 0 0
EXPENSES Total 0 6,300 0 0
Fund REVENUE Total: 242 - Computer Replacement 1,394 800 800 0 Fund EXPENSE Total: 242 - Computer Replacement 0 6,300 0 0 Program Total: 230 - Housing 1,394 (5,500) 800 0
Program: 231 - Streets

REVENUES
TI - Transfers In
242-00-000-231.38001_089 Transfers In Computer Replacement 1,160 600 600 0 Account Classification Total: TI - Transfers In 1,160 600 600 0 Program Total: 231 - Streets 1,160 600 600 0
Division Total: 000 - Non-Departmental 1,160 600 600 0
Department Total: 00 - Non-Departmental 1,160 600 600 0 REVENUES Total 1,160 600 600 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 231 - Streets
CA - Capital Outlay
242-00-000-231.51010 Computer 0 3,900 0 0
Account Classification Total: CA - Capital Outlay 0 3,900 0 0 Program Total: 231 - Streets 0 3,900 0 0
Division Total: 000 - Non-Departmental 0 3,900 0 0
Department Total: 00 - Non-Departmental 0 3,900 0 0
EXPENSES Total 0 3,900 0 0
Fund REVENUE Total: 242 - Computer Replacement 1,160 600 600 0 Fund EXPENSE Total: 242 - Computer Replacement 0 3,900 0 0 Program Total: 231 - Streets 1,160 (3,300) 600 0
Program: 304 - Fire Services

REVENUES
TI - Transfers In
242-00-000-304.38001_089 Transfers In Computer Replacement 0 4,824 4,824 0 Account Classification Total: TI - Transfers In 0 4,824 4,824 0 Program Total: 304 - Fire Services 0 4,824 4,824 0
Division Total: 000 - Non-Departmental 0 4,824 4,824 0
Department Total: 00 - Non-Departmental 0 4,824 4,824 0 REVENUES Total 0 4,824 4,824 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 304 - Fire Services
CA - Capital Outlay
242-00-000-304.51010 Computer 0 2,600 0 0
Account Classification Total: CA - Capital Outlay 0 2,600 0 0 Program Total: 304 - Fire Services 0 2,600 0 0
173

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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 242 Computer Replacement (moved to departments)
Division Total: 000 - Non-Departmental 0 2,600 0 0
Department Total: 00 - Non-Departmental 0 2,600 0 0
EXPENSES Total 0 2,600 0 0
Fund REVENUE Total: 242 - Computer Replacement 0 4,824 4,824 0 Fund EXPENSE Total: 242 - Computer Replacement 0 2,600 0 0 Program Total: 304 - Fire Services 0 2,224 4,824 0
144,182 258,061 258,061 0
379,895 298,250 78,655 0
(235,713) (40,189) 179,406 0

Fund Total: 242 - Computer Replacement
Fund Total: 242 - Computer Replacement
Fund REVENUE Total: 242 - Computer Replacement
Fund EXPENSE Total: 242 - Computer Replacement
174

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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: 506 - Vehicle/Equipment Replacement
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
IN - Interest Income
506-00-000.33099 Market Valuation (35,316) 0 0 0
Account Classification Total: IN - Interest Income (35,316) 0 0 0 Division Total: 000 - Non-Departmental (35,316) 0 0 0
Department Total: 00 - Non-Departmental (35,316) 0 0 0
REVENUES Total (35,316) 0 0 0
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement (35,316) 0 0 0 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement Division Total: 000 - Non-Departmental (35,316) 0 0 0
Program: 213 - Police Services

REVENUES
OR - Other Revenues
506-00-000-213.37220_005 Insurance Refund/Recovery General 0 0 17,575 0 506-00-000-213.39000 Gain on Disposal of Fixed Asset 78,615 0 0 0 Account Classification Total: OR - Other Revenues 78,615 0 17,575 0 TI - Transfers In
506-00-000-213.38001_090 Transfers In Vehicle & Equip. Replacement 1,195,000 894,000 894,000 900,000 Account Classification Total: TI - Transfers In 1,195,000 894,000 894,000 900,000 Program Total: 213 - Police Services 1,273,615 894,000 911,575 900,000 Division Total: 000 - Non-Departmental 1,273,615 894,000 911,575 900,000 Department Total: 00 - Non-Departmental 1,273,615 894,000 911,575 900,000 REVENUES Total 1,273,615 894,000 911,575 900,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 213 - Police Services
CA - Capital Outlay
506-00-000-213.51020 Equipment Replacement 974,555 2,244,000 1,395,684 974,000 Account Classification Total: CA - Capital Outlay 974,555 2,244,000 1,395,684 974,000 Program Total: 213 - Police Services 974,555 2,244,000 1,395,684 974,000 Division Total: 000 - Non-Departmental 974,555 2,244,000 1,395,684 974,000 Department Total: 00 - Non-Departmental 974,555 2,244,000 1,395,684 974,000 EXPENSES Total 974,555 2,244,000 1,395,684 974,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 1,273,615 894,000 911,575 900,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 974,555 2,244,000 1,395,684 974,000 Program Total: 213 - Police Services 299,060 (1,350,000) (484,109) (74,000) Program: 219 - Information Technology

REVENUES
TI - Transfers In
506-00-000-219.38001_090 Transfers In Vehicle & Equip. Replacement 30,000 0 0 10,000 Account Classification Total: TI - Transfers In 30,000 0 0 10,000 Program Total: 219 - Information Technology 30,000 0 0 10,000 Division Total: 000 - Non-Departmental 30,000 0 0 10,000 City of Turlock Proposed 25-26 Budget
Fund 506 Vehicle/Equipment Replacement
175

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EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 219 - Information Technology
CA - Capital Outlay
506-00-000-219.51020 Equipment Replacement 0 60,611 0 60,611 Account Classification Total: CA - Capital Outlay 0 60,611 0 60,611 Program Total: 219 - Information Technology 0 60,611 0 60,611 Division Total: 000 - Non-Departmental 0 60,611 0 60,611 Department Total: 00 - Non-Departmental 0 60,611 0 60,611 EXPENSES Total 0 60,611 0 60,611
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 30,000 0 0 10,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 0 60,611 0 60,611 Program Total: 219 - Information Technology 30,000 (60,611) 0 (50,611) Program: 221 - Parks, Rec & Public Facilities

REVENUES
OR - Other Revenues
506-00-000-221.39000 Gain on Disposal of Fixed Asset 4,730 0 0 0 506-00-000-221.37030 Sale of Property 1,807 0 2,325 0
Account Classification Total: OR - Other Revenues 6,537 0 2,325 0 TI - Transfers In
506-00-000-221.38001_090 Transfers In Vehicle & Equip. Replacement 59,452 61,000 61,000 0 Account Classification Total: TI - Transfers In 59,452 61,000 61,000 0 Program Total: 221 - Parks, Rec & Public Facilities 65,989 61,000 63,325 0 Division Total: 000 - Non-Departmental 65,989 61,000 63,325 0 Department Total: 00 - Non-Departmental 65,989 61,000 63,325 0 REVENUES Total 65,989 61,000 63,325 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 221 - Parks, Rec & Public Facilities
CA - Capital Outlay
506-00-000-221.51020 Equipment Replacement 32,810 111,200 84,809 171,000 Account Classification Total: CA - Capital Outlay 32,810 111,200 84,809 171,000 Program Total: 221 - Parks, Rec & Public Facilities 32,810 111,200 84,809 171,000 Division Total: 000 - Non-Departmental 32,810 111,200 84,809 171,000 Department Total: 00 - Non-Departmental 32,810 111,200 84,809 171,000 EXPENSES Total 32,810 111,200 84,809 171,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 65,989 61,000 63,325 0 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 32,810 111,200 84,809 171,000 Program Total: 221 - Parks, Rec & Public Facilities 33,179 (50,200) (21,484) (171,000) Program: 222 - WQC

REVENUES
OR - Other Revenues
506-00-000-222.37030 Sale of Property 0 0 16,005 0
176

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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 506 Vehicle/Equipment Replacement
Account Classification Total: OR - Other Revenues 0 0 16,005 0 TI - Transfers In
506-00-000-222.38001_090 Transfers In Vehicle & Equip. Replacement 40,000 40,000 40,000 115,000 Account Classification Total: TI - Transfers In 40,000 40,000 40,000 115,000 Program Total: 222 - WQC 40,000 40,000 56,005 115,000
Division Total: 000 - Non-Departmental 40,000 40,000 56,005 115,000 Department Total: 00 - Non-Departmental 40,000 40,000 56,005 115,000 REVENUES Total 40,000 40,000 56,005 115,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 222 - WQC
CA - Capital Outlay
506-00-000-222.51020 Equipment Replacement 0 130,000 107,881 25,000 Account Classification Total: CA - Capital Outlay 0 130,000 107,881 25,000 Program Total: 222 - WQC 0 130,000 107,881 25,000
Division Total: 000 - Non-Departmental 0 130,000 107,881 25,000 Department Total: 00 - Non-Departmental 0 130,000 107,881 25,000 EXPENSES Total 0 130,000 107,881 25,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 40,000 40,000 56,005 115,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 0 130,000 107,881 25,000 Program Total: 222 - WQC 40,000 (90,000) (51,876) 90,000 Program: 223 - Water Enterprise

REVENUES
OR - Other Revenues
506-00-000-223.39000 Gain on Disposal of Fixed Asset 13,686 0 0 0 506-00-000-223.37030 Sale of Property 101 0 0 0
Account Classification Total: OR - Other Revenues 13,787 0 0 0 TI - Transfers In
506-00-000-223.38001_090 Transfers In Vehicle & Equip. Replacement 135,000 135,000 135,000 48,000 Account Classification Total: TI - Transfers In 135,000 135,000 135,000 48,000 Program Total: 223 - Water Enterprise 148,787 135,000 135,000 48,000 Division Total: 000 - Non-Departmental 148,787 135,000 135,000 48,000 Department Total: 00 - Non-Departmental 148,787 135,000 135,000 48,000 REVENUES Total 148,787 135,000 135,000 48,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 223 - Water Enterprise
CA - Capital Outlay
506-00-000-223.51020 Equipment Replacement 148,400 502,000 500,537 25,000 Account Classification Total: CA - Capital Outlay 148,400 502,000 500,537 25,000 Program Total: 223 - Water Enterprise 148,400 502,000 500,537 25,000 Division Total: 000 - Non-Departmental 148,400 502,000 500,537 25,000 Department Total: 00 - Non-Departmental 148,400 502,000 500,537 25,000 EXPENSES Total 148,400 502,000 500,537 25,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 148,787 135,000 135,000 48,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 148,400 502,000 500,537 25,000 177

Page 592 of 844 ends

REVENUES
OR - Other Revenues
506-00-000-225.39000 Gain on Disposal of Fixed Asset 4,150 0 0 0 506-00-000-225.37030 Sale of Property 137 0 0 0
Account Classification Total: OR - Other Revenues 4,287 0 0 0 TI - Transfers In
506-00-000-225.38001_090 Transfers In Vehicle & Equip. Replacement 2,500 0 0 0 Account Classification Total: TI - Transfers In 2,500 0 0 0 Program Total: 225 - Fleet Maintenance 6,787 0 0 0
Division Total: 000 - Non-Departmental 6,787 0 0 0
Department Total: 00 - Non-Departmental 6,787 0 0 0
REVENUES Total 6,787 0 0 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 225 - Fleet Maintenance
CA - Capital Outlay
506-00-000-225.51020 Equipment Replacement 0 23,074 0 0 Account Classification Total: CA - Capital Outlay 0 23,074 0 0 Program Total: 225 - Fleet Maintenance 0 23,074 0 0
Division Total: 000 - Non-Departmental 0 23,074 0 0
Department Total: 00 - Non-Departmental 0 23,074 0 0
EXPENSES Total 0 23,074 0 0
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 6,787 0 0 0 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 0 23,074 0 0 Program Total: 225 - Fleet Maintenance 6,787 (23,074) 0 0 Program: 231 - Streets

REVENUES
OR - Other Revenues
506-00-000-231.37220_005 Insurance Refund/Recovery General 0 0 2,467 0 506-00-000-231.39000 Gain on Disposal of Fixed Asset 21,085 0 0 0 506-00-000-231.37030 Sale of Property 13,780 0 3,880 0
Account Classification Total: OR - Other Revenues 34,865 0 6,347 0 TI - Transfers In
506-00-000-231.38001_090 Transfers In Vehicle & Equip. Replacement 129,318 130,000 130,000 130,000 Account Classification Total: TI - Transfers In 129,318 130,000 130,000 130,000 Program Total: 231 - Streets 164,183 130,000 136,347 130,000 Division Total: 000 - Non-Departmental 164,183 130,000 136,347 130,000 Department Total: 00 - Non-Departmental 164,183 130,000 136,347 130,000 REVENUES Total 164,183 130,000 136,347 130,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 231 - Streets
CA - Capital Outlay
506-00-000-231.51020 Equipment Replacement 136,460 530,600 432,138 195,000 178

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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 506 Vehicle/Equipment Replacement
Account Classification Total: CA - Capital Outlay 136,460 530,600 432,138 195,000 Program Total: 231 - Streets 136,460 530,600 432,138 195,000 Division Total: 000 - Non-Departmental 136,460 530,600 432,138 195,000 Department Total: 00 - Non-Departmental 136,460 530,600 432,138 195,000 EXPENSES Total 136,460 530,600 432,138 195,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 164,183 130,000 136,347 130,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 136,460 530,600 432,138 195,000 Program Total: 231 - Streets 27,723 (400,600) (295,791) (65,000) Program: 232 - Storm

REVENUES
OR - Other Revenues
506-00-000-232.39000 Gain on Disposal of Fixed Asset 163 0 0 0 506-00-000-232.37030 Sale of Property 163 0 103 0
Account Classification Total: OR - Other Revenues 326 0 103 0 TI - Transfers In
506-00-000-232.38001_090 Transfers In Vehicle & Equip. Replacement 40,735 40,735 40,735 0 Account Classification Total: TI - Transfers In 40,735 40,735 40,735 0 Program Total: 232 - Storm 41,061 40,735 40,838 0
Division Total: 000 - Non-Departmental 41,061 40,735 40,838 0 Department Total: 00 - Non-Departmental 41,061 40,735 40,838 0 REVENUES Total 41,061 40,735 40,838 0

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 232 - Storm
CA - Capital Outlay
506-00-000-232.51020 Equipment Replacement 21,873 74,200 56,539 164,000 Account Classification Total: CA - Capital Outlay 21,873 74,200 56,539 164,000 Program Total: 232 - Storm 21,873 74,200 56,539 164,000 Division Total: 000 - Non-Departmental 21,873 74,200 56,539 164,000 Department Total: 00 - Non-Departmental 21,873 74,200 56,539 164,000 EXPENSES Total 21,873 74,200 56,539 164,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 41,061 40,735 40,838 0 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 21,873 74,200 56,539 164,000 Program Total: 232 - Storm 19,188 (33,465) (15,702) (164,000) Program: 233 - Regional Sports Complex

REVENUES
TI - Transfers In
506-00-000-233.38001_090 Transfers In Vehicle & Equip. Replacement 14,393 15,000 15,000 15,000 Account Classification Total: TI - Transfers In 14,393 15,000 15,000 15,000 Program Total: 233 - Regional Sports Complex 14,393 15,000 15,000 15,000 Division Total: 000 - Non-Departmental 14,393 15,000 15,000 15,000 Department Total: 00 - Non-Departmental 14,393 15,000 15,000 15,000 REVENUES Total 14,393 15,000 15,000 15,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
179

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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 506 Vehicle/Equipment Replacement
Program: 233 - Regional Sports Complex
CA - Capital Outlay
506-00-000-233.51020 Equipment Replacement 0 75,000 56,563 80,000 Account Classification Total: CA - Capital Outlay 0 75,000 56,563 80,000 Program Total: 233 - Regional Sports Complex 0 75,000 56,563 80,000 Division Total: 000 - Non-Departmental 0 75,000 56,563 80,000 Department Total: 00 - Non-Departmental 0 75,000 56,563 80,000 EXPENSES Total 0 75,000 56,563 80,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 14,393 15,000 15,000 15,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 0 75,000 56,563 80,000 Program Total: 233 - Regional Sports Complex 14,393 (60,000) (41,563) (65,000) Program: 234 - Landscape Assessments

REVENUES
OR - Other Revenues
506-00-000-234.39000 Gain on Disposal of Fixed Asset 384 0 0 0 Account Classification Total: OR - Other Revenues 384 0 0 0 TI - Transfers In
506-00-000-234.38001_090 Transfers In Vehicle & Equip. Replacement 41,663 42,000 42,000 42,000 Account Classification Total: TI - Transfers In 41,663 42,000 42,000 42,000 Program Total: 234 - Landscape Assessments 42,047 42,000 42,000 42,000 Division Total: 000 - Non-Departmental 42,047 42,000 42,000 42,000 Department Total: 00 - Non-Departmental 42,047 42,000 42,000 42,000 REVENUES Total 42,047 42,000 42,000 42,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 234 - Landscape Assessments
CA - Capital Outlay
506-00-000-234.51020 Equipment Replacement 48,228 136,800 109,945 150,000 Account Classification Total: CA - Capital Outlay 48,228 136,800 109,945 150,000 Program Total: 234 - Landscape Assessments 48,228 136,800 109,945 150,000 Division Total: 000 - Non-Departmental 48,228 136,800 109,945 150,000 Department Total: 00 - Non-Departmental 48,228 136,800 109,945 150,000 EXPENSES Total 48,228 136,800 109,945 150,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 42,047 42,000 42,000 42,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 48,228 136,800 109,945 150,000 Program Total: 234 - Landscape Assessments (6,182) (94,800) (67,945) (108,000) Program: 237 - WQC - Collections

REVENUES
OR - Other Revenues
506-00-000-237.39000 Gain on Disposal of Fixed Asset 3,345 0 0 0 Account Classification Total: OR - Other Revenues 3,345 0 0 0 Program Total: 237 - WQC - Collections 3,345 0 0 0
Division Total: 000 - Non-Departmental 3,345 0 0 0
Department Total: 00 - Non-Departmental 3,345 0 0 0
REVENUES Total 3,345 0 0 0
180

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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 506 Vehicle/Equipment Replacement
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 3,345 0 0 0 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement Program Total: 237 - WQC - Collections 3,345 0 0 0
Program: 304 - Fire Services

REVENUES
TI - Transfers In
506-00-000-304.38001_090 Transfers In Vehicle & Equip. Replacement 850,000 850,000 850,000 555,000 Account Classification Total: TI - Transfers In 850,000 850,000 850,000 555,000 Program Total: 304 - Fire Services 850,000 850,000 850,000 555,000 Division Total: 000 - Non-Departmental 850,000 850,000 850,000 555,000 Department Total: 00 - Non-Departmental 850,000 850,000 850,000 555,000 REVENUES Total 850,000 850,000 850,000 555,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 304 - Fire Services
CA - Capital Outlay
506-00-000-304.51020 Equipment Replacement 155,702 2,613,000 348,955 2,642,000 Account Classification Total: CA - Capital Outlay 155,702 2,613,000 348,955 2,642,000 Program Total: 304 - Fire Services 155,702 2,613,000 348,955 2,642,000 Division Total: 000 - Non-Departmental 155,702 2,613,000 348,955 2,642,000 Department Total: 00 - Non-Departmental 155,702 2,613,000 348,955 2,642,000 EXPENSES Total 155,702 2,613,000 348,955 2,642,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 850,000 850,000 850,000 555,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 155,702 2,613,000 348,955 2,642,000 Program Total: 304 - Fire Services 694,298 (1,763,000) 501,045 (2,087,000) Program: 372 - Pedretti Park

REVENUES
OR - Other Revenues
506-00-000-372.39000 Gain on Disposal of Fixed Asset 163 0 0 0 506-00-000-372.37030 Sale of Property 0 0 2,606 0
Account Classification Total: OR - Other Revenues 163 0 2,606 0 TI - Transfers In
506-00-000-372.38001_090 Transfers In Vehicle & Equip. Replacement 11,027 11,000 11,000 11,000 Account Classification Total: TI - Transfers In 11,027 11,000 11,000 11,000 Program Total: 372 - Pedretti Park 11,190 11,000 13,606 11,000 Division Total: 000 - Non-Departmental 11,190 11,000 13,606 11,000 Department Total: 00 - Non-Departmental 11,190 11,000 13,606 11,000 REVENUES Total 11,190 11,000 13,606 11,000

EXPENSES
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental
Program: 372 - Pedretti Park
CA - Capital Outlay
506-00-000-372.51020 Equipment Replacement 0 0 0 50,000 Account Classification Total: CA - Capital Outlay 0 0 0 50,000 Program Total: 372 - Pedretti Park 0 0 0 50,000
Division Total: 000 - Non-Departmental 0 0 0 50,000
181

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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 506 Vehicle/Equipment Replacement
Department Total: 00 - Non-Departmental 0 0 0 50,000
EXPENSES Total 0 0 0 50,000
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement 11,190 11,000 13,606 11,000 Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 0 0 0 50,000 Program Total: 372 - Pedretti Park 11,190 11,000 13,606 (39,000) 2,656,082 2,218,735 2,263,696 1,826,000
1,518,028 6,500,485 3,093,050 4,536,611
1,138,053 (4,281,750) (829,354) (2,710,611)Fund Total: 506 - Vehicle/Equipment Replacement Fund Total: 506 - Vehicle/Equipment Replacement
Fund REVENUE Total: 506 - Vehicle/Equipment Replacement Fund EXPENSE Total: 506 - Vehicle/Equipment Replacement 182

Page 597 of 844 ends

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
PROGRAMS●
● ● ● ● ● ● ● ●
Fund 501 Information TechnologyThis division manages a full range of information technology and related services for all Citydepartments including Public Safety. These services include e-mail, Internet/Intranet,Geographic Information System (GIS), central data center operations, voice and data networkmanagement, support for mobile data units, data storage and backup management,technology support to departments for desktop computers, mobile hand held devices, printersand software acquisition and support. Division programs include:Recommend, implement and maintain computer and network hardware andsoftware solutions for all City departments. Recommend, implement, and maintainI.T. infrastructure, including network servers and workstations, mobile devices,emergency mobile units, network and local printers, network communicationdevices, phone system, switches, routers, hubs, firewalls, etc.Provide customer service to and assist departments in research, development,installation and maintenance of automated solutions.

To maintain a disaster recovery plan for critical data and systems.To provide and continuously improve service for internal and external customers byproviding secure connections to outside agencies.

Develop, maintain, and continually update the GIS for internal use. This alsoincludes phasing in of departments that are currently not participating in the GISprocess. Develop, maintain and expand the Document Imaging System for all Citydepartments.Aid with conversions and maintain enterprise systems for utilities, general ledger,Community Development and Human Resources as they are implemented Citywide, as well as developing programs to accompany the enterprise system. Also,support and maintain the CAD and RMS for Public Safety.Continue to research new technology that would best serve the community and ourinternal customers.Continually monitor security policies and practices in all areas of the I.T.infrastructure. 183

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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: 501 - Information Technology
Department: 10 - Administration
Division: 130 - Information Tech - Operations

REVENUES
IN - Interest Income
501-10-130.33099 Market Valuation (4,045) 0 0 0
Account Classification Total: IN - Interest Income (4,045) 0 0 0 OR - Other Revenues
501-10-130.37030 Sale of Property 150 0 0 0
Account Classification Total: OR - Other Revenues 150 0 0 0 TI - Transfers In
501-10-130.38001_083 Transfers In Info Technology Support 1,892,619 1,868,406 1,557,030 1,767,114 Account Classification Total: TI - Transfers In 1,892,619 1,868,406 1,557,030 1,767,114 Division Total: 130 - Information Tech - Operations 1,888,724 1,868,406 1,557,030 1,767,114 Department Total: 10 - Administration 1,888,724 1,868,406 1,557,030 1,767,114 REVENUES Total 1,888,724 1,868,406 1,557,030 1,767,114

EXPENSES
Department: 10 - Administration
Division: 130 - Information Tech - Operations
SA - Salaries
501-10-130.41001 Full Time Salaries 784,316 912,812 695,397 923,676 501-10-130.41052 Educational Incentive 5,450 5,769 5,306 4,150 501-10-130.41053 Sick Leave Conversion Pay 7,162 10,000 6,767 10,000 501-10-130.41055 Vacation Conversion Pay 1,292 8,000 19,371 8,000 501-10-130.41056 Management Leave Conversion 8,092 5,000 3,257 5,000 501-10-130.41059 Continuous Service Pay 11,019 12,122 9,187 10,805 501-10-130.41100_001 Overtime Standard 9,695 20,000 8,762 20,000 Account Classification Total: SA - Salaries 827,026 973,703 748,048 981,631 BE - Benefits
501-10-130.42002 Medical Dental Plan 139,298 124,326 132,828 115,067 501-10-130.42003 Vision Insurance 1,165 1,476 1,042 1,512 501-10-130.42004 Long Term Disability Insurance 3,317 4,757 3,824 3,464 501-10-130.42005 Life Insurance 1,695 3,282 64 1,746
501-10-130.42006 SUI 1,983 466 436 238
501-10-130.42007 Workers Comp Insurance 2,238 2,513 2,029 2,330 501-10-130.42008 City Liability Insurance 27,877 22,149 17,309 41,370 501-10-130.42009 PERS 145,205 166,400 127,025 165,311
501-10-130.42010 Medicare Tax 11,764 14,118 10,578 14,234 501-10-130.42012 Retiree Health Insurance 19,451 22,300 17,224 22,013 501-10-130.42013 Deferred Comp 13,375 13,350 11,030 11,698 501-10-130.42014 Deferred Comp In Lieu 5,598 5,700 4,852 5,700 501-10-130.42016 Employee Contrib To PERS (72,071) (83,762) (63,890) (84,477) 501-10-130.42019 PERS UAL (Unfunded Accrued Liability) 115,353 125,684 104,740 149,415 Account Classification Total: BE - Benefits 416,249 422,759 369,090 449,621 CO - Contractual Services
501-10-130.43020 Car Wash 11 50 7 50
501-10-130.43021 Phone System Maintenance 19,992 25,000 19,992 25,000 501-10-130.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 7,162 7,488 5,625 8,028
501-10-130.43045 Computer Maintenance 75,182 125,000 98,559 223,700 501-10-130.43047 Microsoft Licensing 95,569 150,000 107,131 150,000 City of Turlock Proposed 25-26 Budget
Fund 501 Information Technology
184

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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 501 Information Technology
501-10-130.43051 A/C Server Room-PM & Maintenance 10,128 6,500 12,447 15,000 501-10-130.43060_000 Contract Services General 82,625 53,120 13,834 110,000 501-10-130.43063 Fire Sprinkler & Suppression System 800 1,000 1,600 1,600 501-10-130.43066 Printer Maintenance 260 500 127 500
501-10-130.43155 Physicals, Shots & Psychological 185 500 0 500 501-10-130.43160 Building Rent BCH 10,800 10,800 8,100 10,800 501-10-130.43226 Document Imaging System 43,293 30,000 32,060 55,000 Account Classification Total: CO - Contractual Services 346,007 409,958 299,482 600,178 SU - Supplies and Maintenance
501-10-130.44001_000 Supplies General 2,900 3,000 1,593 3,000 501-10-130.44001_256 Supplies Computer 7,001 5,000 4,426 2,000 501-10-130.44010_001 Computer Software Maintenance 338 1,500 897 1,500 501-10-130.44010_003 Computer Software 2,726 2,000 0 2,000 501-10-130.44010_100 Computer Replacement 0 0 0 21,400
501-10-130.44040_000 Postage General 55 75 13 75
501-10-130.44090 Office Equipment & Furniture 4,338 10,000 163 5,000 Account Classification Total: SU - Supplies and Maintenance 17,358 21,575 7,092 34,975 UT - Utilities
501-10-130.45001_000 Telephone General 5,689 4,500 4,937 5,500 501-10-130.45001_002 Telephone Wireless/Tablet Service Plan 72 0 0 0 501-10-130.45004 City Hall Shared Costs - Utilities 2,653 2,481 2,198 2,766 501-10-130.45007 Internet Access 10,088 12,000 12,622 21,000 Account Classification Total: UT - Utilities 18,502 18,981 19,757 29,266 VE - Vehicle Expenses
501-10-130.46000 Auto Allowance 3,928 4,000 3,338 2,400 501-10-130.46020 Fleet Maintenance Labor 49 1,275 0 1,275 501-10-130.46025 Outside Contractor Labor 0 500 28 500
501-10-130.46031 Gas & Oil 282 400 227 400
501-10-130.46032 Vehicle & Small Equipment Maintenance Parts 0 1,000 0 1,000 501-10-130.46034 Vehicle Insurance 3 5 3 5
Account Classification Total: VE - Vehicle Expenses 4,263 7,180 3,596 5,580 MI - Miscellaneous Expenses
501-10-130.47006 Access Control System 41,062 25,000 17,982 25,000 501-10-130.47010 Bank Charges 662 200 0 700
501-10-130.47040_000 Dues Miscellaneous 130 300 260 300 501-10-130.47050 Meetings 37 500 92 500
501-10-130.47065 Professional Development 1,200 1,533 0 1,300 501-10-130.47090 Testing & Recruitment 0 800 0 800
501-10-130.47095_000 Training General/Travel 15,232 25,000 5,194 25,000 Account Classification Total: MI - Miscellaneous Expenses 58,323 53,333 23,529 53,600 TO - Transfers Out
501-10-130.48001_085 Transfers Out To Fd 242 Network 380 2,204 2,204 2,263 501-10-130.48001_089
Transfers Out To Fd 242 Computer
Replacement 0 1,855 1,855 0
501-10-130.48001_090 Transfers Out Vehicle & Equip Replacement 30,000 0 0 10,000 Account Classification Total: TO - Transfers Out 30,380 4,059 4,059 12,263 Division Total: 130 - Information Tech - Operations 1,718,106 1,911,548 1,474,654 2,167,114 Department Total: 10 - Administration 1,718,106 1,911,548 1,474,654 2,167,114 EXPENSES Total 1,718,106 1,911,548 1,474,654 2,167,114
185

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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 501 Information Technology
Fund REVENUE Total: 501 - Information Technology 1,888,724 1,868,406 1,557,030 1,767,114 Fund EXPENSE Total: 501 - Information Technology 1,718,106 1,911,548 1,474,654 2,167,114 Division Total: 130 - Information Tech - Operations 170,618 (43,142) 82,376 (400,000) Division: 131 - Information Tech - GIS

REVENUES
TI - Transfers In
501-10-131.38001_012 Transfers In GIS Reimbursement 326,575 323,462 227,967 337,303 Account Classification Total: TI - Transfers In 326,575 323,462 227,967 337,303 Division Total: 131 - Information Tech - GIS 326,575 323,462 227,967 337,303 Department Total: 10 - Administration 326,575 323,462 227,967 337,303 REVENUES Total 326,575 323,462 227,967 337,303

EXPENSES
Department: 10 - Administration
Division: 131 - Information Tech - GIS
SA - Salaries
501-10-131.41001 Full Time Salaries 124,968 132,497 109,298 136,464 501-10-131.41100_001 Overtime Standard 967 0 0 3,000
Account Classification Total: SA - Salaries 125,935 132,497 109,298 139,464 BE - Benefits
501-10-131.42002 Medical Dental Plan 20,350 17,360 18,571 15,624 501-10-131.42003 Vision Insurance 157 216 136 216
501-10-131.42004 Long Term Disability Insurance 1,260 690 605 512 501-10-131.42005 Life Insurance 375 476 10 258
501-10-131.42006 SUI 238 60 60 30
501-10-131.42007 Workers Comp Insurance 302 325 262 335 501-10-131.42008 City Liability Insurance 4,223 3,121 2,517 5,943 501-10-131.42009 PERS 22,388 23,425 19,324 23,840
501-10-131.42010 Medicare Tax 1,798 1,965 1,559 2,022
501-10-131.42012 Retiree Health Insurance 2,499 2,650 2,186 2,729 501-10-131.42013 Deferred Comp 625 662 547 682
501-10-131.42016 Employee Contrib To PERS (11,247) (11,924) (9,837) (12,282) 501-10-131.42019 PERS UAL (Unfunded Accrued Liability) 15,730 17,139 14,280 17,930 Account Classification Total: BE - Benefits 58,698 56,165 50,220 57,839 CO - Contractual Services
501-10-131.43045 Computer Maintenance 18,661 30,636 11,800 30,000 501-10-131.43060_000 Contract Services General 118,344 146,880 68,905 100,000 Account Classification Total: CO - Contractual Services 137,005 177,516 80,705 130,000 MI - Miscellaneous Expenses
501-10-131.47095_000 Training General/Travel 4,473 9,364 3,159 10,000 Account Classification Total: MI - Miscellaneous Expenses 4,473 9,364 3,159 10,000 Division Total: 131 - Information Tech - GIS 326,112 375,542 243,382 337,303 Department Total: 10 - Administration 326,112 375,542 243,382 337,303 EXPENSES Total 326,112 375,542 243,382 337,303
Fund REVENUE Total: 501 - Information Technology 326,575 323,462 227,967 337,303 Fund EXPENSE Total: 501 - Information Technology 326,112 375,542 243,382 337,303 Division Total: 131 - Information Tech - GIS 463 (52,080) (15,415) 0 Division: 132 - Information Tech - Network

REVENUES
186

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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 501 Information Technology
TI - Transfers In
501-10-132.38001_085 Transfers In Network 0 0 0 135,000 Account Classification Total: TI - Transfers In 0 0 0 135,000 Division Total: 132 - Information Tech - Network 0 0 0 135,000 Department Total: 10 - Administration 0 0 0 135,000
REVENUES Total 0 0 0 135,000

EXPENSES
Department: 10 - Administration
Division: 132 - Information Tech - Network
CA - Capital Outlay
501-10-132.51015_002 Network Servers 0 0 0 30,000
Account Classification Total: CA - Capital Outlay 0 0 0 30,000 Division Total: 132 - Information Tech - Network 0 0 0 30,000 Department Total: 10 - Administration 0 0 0 30,000
EXPENSES Total 0 0 0 30,000
Fund REVENUE Total: 501 - Information Technology 0 0 0 135,000 Fund EXPENSE Total: 501 - Information Technology 0 0 0 30,000 Division Total: 132 - Information Tech - Network 0 0 0 105,000 2,215,299 2,191,868 1,784,997 2,239,417
2,044,218 2,287,090 1,718,036 2,534,417
171,081 (95,222) 66,961 (295,000)Fund Total: 501 - Information Technology Fund Total: 501 - Information Technology
Fund REVENUE Total: 501 - Information Technology
Fund EXPENSE Total: 501 - Information Technology
187

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CITY OF TURLOCK BUDGET FY 25-26PURPOSE
PROGRAMSDESCRIPTION TOTAL● 122● 48● 157● 577● 22● 160● 1086GOALS AND OBJECTIVES● ● ● ● ● ● Fund 505 Fleet ServicesThe Fleet Services Division is responsible for the maintenance and repairs of all City vehicles, power equipment and transit buses. The Division maintains all of the heavy equipment assigned to various departments within the City of Turlock. In addition, this Division oversees shipping and receiving functions as well as maintain stores inventory for the City.Fleet Services repairs are categorized as follows:Emergency Vehicles (Code 3): Police and Fire Services - Patrol cars, detective vehicles, SWAT vans, SUV Command vehicles, etcHeavy Equipment: On and off road equipment for various departments, including dump trucks, loaders, tractors, crane trucks, combination cleaners, etc
Trucks and Automobiles: For various departments, including one-ton, light/medium duty, non-emergency (gas and hybrids) sedans/SUVs Small Equipment: Trimmers, edgers, saws, tampers, etc
Transit Bus Operations: medium duty (gas) buses and heavy duty Compressed Natural Gas (CNG) buses
Trailers, generators, pumps, carts, and compressors

TOTAL VEHICLES AND PIECES OF EQUIPMENT
To have a well trained fleet staff that can repair and operate any and all fleet equipment to meet and exceed customers expectations .

Maintain and repair all City vehicles, trailers, and small equipment ensuring maximum productivity and quality repairs.

Ensure that the City's expanding bus fleet is properly maintained for passenger safety and adherence to federal asset management regulations.

Continue to promote Automotive Service Excellence (ASE) certification program.

Provide quality, cost-effective, and timely service to all departments.

Serve as the central receiving location for most equipment and materials as well as distribute received goods to intended recipients. Maintain a vast variety of stores items for use by all Departments.
188

Page 603 of 844 ends

CITY OF TURLOCK BUDGET FY 25-26Fund 505 Fleet Services

BUDGET HIGHLIGHTS
●
●
To continue to update fleet tooling and training as well as maintain safe and reliable facilities.With the adoption of our new Fleet Maintenance Software, AssetWorks, Fleet will now own all the parts that are purchased for stock or directly for a vehicle and be billed out monthly on Work Orders. This, along with other enhancements, will provide a true cost of ownership for each equipment unit. 189

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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: 505 - Fleet
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
IN - Interest Income
505-00-000.33099 Market Valuation (3,380) 0 0 0
Account Classification Total: IN - Interest Income (3,380) 0 0 0 Division Total: 000 - Non-Departmental (3,380) 0 0 0
Department Total: 00 - Non-Departmental (3,380) 0 0 0
REVENUES Total (3,380) 0 0 0
Fund REVENUE Total: 505 - Fleet (3,380) 0 0 0
Fund EXPENSE Total: 505 - Fleet
Division Total: 000 - Non-Departmental (3,380) 0 0 0
Department: 50 - Municipal Services
Division: 525 - Operations

REVENUES
IN - Interest Income
505-50-525.33000 Interest Income 28,273 29,700 (4,513) 35,500 Account Classification Total: IN - Interest Income 28,273 29,700 (4,513) 35,500 CH - Charges for Services
505-50-525.35021 Fleet Labor Charges 616,531 950,000 504,567 1,285,000 505-50-525.37413 Vehicle Parts Reimbursement 0 0 0 475,000 Account Classification Total: CH - Charges for Services 616,531 950,000 504,567 1,760,000 OR - Other Revenues
505-50-525.37010_000 Miscellaneous General 189 0 329 0
505-50-525.37030 Sale of Property 2,082 1,000 8,155 500 Account Classification Total: OR - Other Revenues 2,272 1,000 8,484 500 Division Total: 525 - Operations 647,075 980,700 508,539 1,796,000 Department Total: 50 - Municipal Services 647,075 980,700 508,539 1,796,000 REVENUES Total 647,075 980,700 508,539 1,796,000

EXPENSES
Department: 50 - Municipal Services
Division: 525 - Operations
SA - Salaries
505-50-525.41001 Full Time Salaries 393,316 616,323 445,834 659,486 505-50-525.41002_000 Part Time Help General 0 20,000 17,055 24,000 505-50-525.41050 Bilingual Pay 1,583 1,715 1,508 1,919
505-50-525.41052 Educational Incentive 1,768 1,800 1,607 1,800 505-50-525.41053 Sick Leave Conversion Pay 5,601 2,500 2,498 2,500 505-50-525.41054 Stand By Wages 0 1,000 0 1,000
505-50-525.41055 Vacation Conversion Pay 5,726 2,000 5,330 2,000 505-50-525.41059 Continuous Service Pay 2,674 2,731 2,358 2,813 505-50-525.41100_001 Overtime Standard 3,362 5,000 1,973 5,000 Account Classification Total: SA - Salaries 414,029 653,069 478,164 700,518 BE - Benefits
505-50-525.42002 Medical Dental Plan 95,738 115,560 108,844 105,144 505-50-525.42003 Vision Insurance 699 1,296 907 1,296
505-50-525.42004 Long Term Disability Insurance 1,596 3,218 2,572 2,473 505-50-525.42005 Life Insurance 811 2,223 43 1,246
City of Turlock Proposed 25-26 Budget
Fund 505 Fleet
190

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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 505 Fleet
505-50-525.42006 SUI 1,794 493 411 248
505-50-525.42007 Workers Comp Insurance 11,527 18,293 13,440 19,576 505-50-525.42008 City Liability Insurance 13,793 15,054 11,025 29,805 505-50-525.42009 PERS 72,023 111,588 83,237 117,601
505-50-525.42010 Medicare Tax 5,816 9,491 6,760 10,158
505-50-525.42011 Social Security 0 1,240 1,060 1,488
505-50-525.42012 Retiree Health Insurance 8,473 13,799 10,158 14,717 505-50-525.42013 Deferred Comp 1,982 6,278 4,147 6,664
505-50-525.42014 Deferred Comp In Lieu 11,434 11,400 9,229 11,400 505-50-525.42016 Employee Contrib To PERS (35,952) (56,256) (41,727) (60,031) 505-50-525.42019 PERS UAL (Unfunded Accrued Liability) 94,380 137,111 114,260 143,439 Account Classification Total: BE - Benefits 284,114 390,788 324,363 405,224 CO - Contractual Services
505-50-525.43005_000 Alarm Monitoring General 0 1,000 0 500 505-50-525.43020 Car Wash 0 100 0 0
505-50-525.43064 Fire Extinguisher 0 300 0 300
505-50-525.43065 Copier Maintenance/Lease 845 1,000 719 1,000 505-50-525.43066 Printer Maintenance 31 100 136 100
505-50-525.43100_001 Insurance Property 2,923 5,394 4,223 1,556 505-50-525.43110 Laundry & Linen Service 3,668 5,000 3,333 5,000 505-50-525.43115_000 Maint-Air & Heat General 5,337 5,000 5,740 5,000 505-50-525.43120_002 Building Maintenance Janitorial Services 411 1,000 0 1,000 505-50-525.43150 Pest Control 900 900 750 900
505-50-525.43155 Physicals, Shots & Psychological 1,555 2,800 1,937 1,800 505-50-525.43228_001 Radio System Maintenance Motorola System 3,223 3,273 3,273 3,339 505-50-525.43228_002 Radio System Maintenance Subscriber 5,497 6,148 7,053 7,378 505-50-525.43351 Facility Site Improvements 10,552 98,000 27,191 107,000 Account Classification Total: CO - Contractual Services 34,942 130,015 54,355 134,873 SU - Supplies and Maintenance
505-50-525.44001_000 Supplies General 17,561 14,000 14,839 25,200 505-50-525.44010_001 Computer Software Maintenance 202 12,500 1,100 4,500 505-50-525.44010_015 Computer Software Subscriptions 0 90,088 77,156 37,000 505-50-525.44010_100 Computer Replacement 0 0 0 2,200
505-50-525.44030_000 Minor Equipment Miscellaneous 7,308 10,000 1,242 4,000 505-50-525.44090 Office Equipment & Furniture 3,136 3,000 0 1,500 Account Classification Total: SU - Supplies and Maintenance 28,206 129,588 94,336 74,400 UT - Utilities
505-50-525.45001_000 Telephone General 1,402 2,000 1,495 2,600 505-50-525.45001_002 Telephone Wireless/Tablet Service Plan 508 1,000 389 1,000 505-50-525.45002_000 Turlock Irrigation District General 4,517 6,000 5,074 9,000 505-50-525.45003_000 PG & E General 5,988 9,100 10,175 18,200 Account Classification Total: UT - Utilities 12,414 18,100 17,134 30,800 VE - Vehicle Expenses
505-50-525.46020 Fleet Maintenance Labor 0 0 2,718 2,000 505-50-525.46025 Outside Contractor Labor 1,452 23,500 3,079 4,000 505-50-525.46031 Gas & Oil 225 500 801 2,000
505-50-525.46032 Vehicle & Small Equipment Maintenance Parts 0 1,000 109 475,000 505-50-525.46034 Vehicle Insurance 5 5 3 0
Account Classification Total: VE - Vehicle Expenses 1,681 25,005 6,711 483,000 MI - Miscellaneous Expenses
191

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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 505 Fleet
505-50-525.47010 Bank Charges 6,906 1,100 0 7,400
505-50-525.47065 Professional Development 0 600 0 600
505-50-525.47080 Shoe Allowance 888 2,600 1,165 2,600
505-50-525.47090 Testing & Recruitment 0 2,000 162 2,000 505-50-525.47095_000 Training General/Travel 634 2,500 3,335 3,300 Account Classification Total: MI - Miscellaneous Expenses 8,428 8,800 4,661 15,900 TO - Transfers Out
505-50-525.48001_083 Transfers Out To Fd 501 for I.T. Services 28,062 35,882 29,900 33,428 505-50-525.48001_085 Transfers Out To Fd 242 Network 285 2,138 2,138 2,154 505-50-525.48001_089
Transfers Out To Fd 242 Computer
Replacement 2,328 0 0 0
Account Classification Total: TO - Transfers Out 30,675 38,020 32,038 35,582 Division Total: 525 - Operations 814,489 1,393,385 1,011,763 1,880,297 Department Total: 50 - Municipal Services 814,489 1,393,385 1,011,763 1,880,297 EXPENSES Total 814,489 1,393,385 1,011,763 1,880,297
Fund REVENUE Total: 505 - Fleet 647,075 980,700 508,539 1,796,000 Fund EXPENSE Total: 505 - Fleet 814,489 1,393,385 1,011,763 1,880,297 Division Total: 525 - Operations (167,414) (412,685) (503,224) (84,297) Division: 526 - CNG

REVENUES
CH - Charges for Services
505-50-526.35352_000 CNG Revenue City/Transit 10,622 10,000 19,443 12,000 505-50-526.35352_001 CNG Revenue Outside Agencies 223 0 0 0 Account Classification Total: CH - Charges for Services 10,845 10,000 19,443 12,000 Division Total: 526 - CNG 10,845 10,000 19,443 12,000
Department Total: 50 - Municipal Services 10,845 10,000 19,443 12,000 REVENUES Total 10,845 10,000 19,443 12,000

EXPENSES
Department: 50 - Municipal Services
Division: 526 - CNG
CO - Contractual Services
505-50-526.43063 Fire Sprinkler & Suppression System 550 2,000 450 2,000 505-50-526.43100_001 Insurance Property 2,098 2,246 1,758 2,219 505-50-526.43115_000 Maint-Air & Heat General 2,324 4,000 0 4,000 505-50-526.43150 Pest Control 840 900 700 1,200
Account Classification Total: CO - Contractual Services 5,812 9,146 2,908 9,419 SU - Supplies and Maintenance
505-50-526.44001_000 Supplies General 4,888 5,000 10,847 6,500 505-50-526.44010_001 Computer Software Maintenance 0 1,500 0 2,000 Account Classification Total: SU - Supplies and Maintenance 4,888 6,500 10,847 8,500 UT - Utilities
505-50-526.45002_000 Turlock Irrigation District General 18,818 18,000 15,387 20,000 Account Classification Total: UT - Utilities 18,818 18,000 15,387 20,000 VE - Vehicle Expenses
505-50-526.46030_001 CNG CNG Fuel Transfer 17,143 32,500 36,348 32,500 Account Classification Total: VE - Vehicle Expenses 17,143 32,500 36,348 32,500 MI - Miscellaneous Expenses
505-50-526.47095_000 Training General/Travel 0 1,000 0 1,500 505-50-526.47475 CNG State Fuel Tax 1,171 1,500 893 1,000 192

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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 505 Fleet
Account Classification Total: MI - Miscellaneous Expenses 1,171 2,500 893 2,500 TO - Transfers Out
505-50-526.48001_090 Transfers Out Vehicle & Equip Replacement 2,500 0 0 0 Account Classification Total: TO - Transfers Out 2,500 0 0 0 Division Total: 526 - CNG 50,333 68,646 66,383 72,919
Department Total: 50 - Municipal Services 50,333 68,646 66,383 72,919 EXPENSES Total 50,333 68,646 66,383 72,919
Fund REVENUE Total: 505 - Fleet 10,845 10,000 19,443 12,000 Fund EXPENSE Total: 505 - Fleet 50,333 68,646 66,383 72,919 Division Total: 526 - CNG (39,488) (58,646) (46,940) (60,919) 654,540 990,700 527,981 1,808,000
864,823 1,462,031 1,078,145 1,953,216
(210,282) (471,331) (550,164) (145,216)Fund Total: 505 - Fleet Fund Total: 505 - Fleet
Fund REVENUE Total: 505 - Fleet
Fund EXPENSE Total: 505 - Fleet
193

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CITY OF TURLOCK BUDGET FY 25-26

PURPOSE
Fund 510 - Worker's Comp. InsuranceFund 511 - HealthcareFund 512 - Self Casualty Insurance & Unemployment Insurance FundThe City of Turlock maintains these insurance internal service funds to account for andfinance its risks of loss. Under this program, the City is self-insured for general liability,unemployment insurance, workers' compensation and employee health care. 194

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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: 510 - Workers Compensation Ins
Department: 10 - Administration
Division: 150 - Self Insurance - Work Comp

REVENUES
IN - Interest Income
510-10-150.33000 Interest Income 118,583 122,800 (20,111) 145,600 510-10-150.33099 Market Valuation 63,920 0 0 0
Account Classification Total: IN - Interest Income 182,503 122,800 (20,111) 145,600 CH - Charges for Services
510-10-150.35017_003 Self Insurance Transfer Workers Comp 700,735 787,870 665,657 787,246 Account Classification Total: CH - Charges for Services 700,735 787,870 665,657 787,246 OR - Other Revenues
510-10-150.37215 Misc Rebates/Refunds 669 0 0 0
Account Classification Total: OR - Other Revenues 669 0 0 0 Division Total: 150 - Self Insurance - Work Comp 883,907 910,670 645,546 932,846 Department Total: 10 - Administration 883,907 910,670 645,546 932,846 REVENUES Total 883,907 910,670 645,546 932,846

EXPENSES
Department: 10 - Administration
Division: 150 - Self Insurance - Work Comp
CO - Contractual Services
510-10-150.43060_000 Contract Services General 12,535 16,312 16,312 22,048 510-10-150.43190 Annual State License Fee 28,999 34,000 29,888 34,000 510-10-150.43191 Claims Expense 1,003,029 900,000 740,431 985,000 510-10-150.43192 Premiums 255,364 275,000 258,807 290,000 Account Classification Total: CO - Contractual Services 1,299,927 1,225,312 1,045,438 1,331,048 MI - Miscellaneous Expenses
510-10-150.47010 Bank Charges 2,662 600 0 2,800
Account Classification Total: MI - Miscellaneous Expenses 2,662 600 0 2,800 Division Total: 150 - Self Insurance - Work Comp 1,302,590 1,225,912 1,045,438 1,333,848 Department Total: 10 - Administration 1,302,590 1,225,912 1,045,438 1,333,848 EXPENSES Total 1,302,590 1,225,912 1,045,438 1,333,848
Fund REVENUE Total: 510 - Workers Compensation Ins 883,907 910,670 645,546 932,846 Fund EXPENSE Total: 510 - Workers Compensation Ins 1,302,590 1,225,912 1,045,438 1,333,848 Fund Total: 510 - Workers Compensation Ins (418,683) (315,242) (399,893) (401,002) City of Turlock Proposed 25-26 Budget
Fund 510 Workers Compensation Ins
195

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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: 511 - Health Care
Department: 10 - Administration
Division: 151 - Self Insurance - Health

REVENUES
IN - Interest Income
511-10-151.33000 Interest Income 164,582 158,600 (30,298) 195,300 511-10-151.33099 Market Valuation 71,417 0 0 0
Account Classification Total: IN - Interest Income 235,999 158,600 (30,298) 195,300 CH - Charges for Services
511-10-151.35017_001 Self Insurance Transfer Medical/Dental 7,825,913 6,948,175 7,606,890 6,329,760 511-10-151.35017_002 Self Insurance Transfer Vision 62,527 86,291 60,349 82,402 Account Classification Total: CH - Charges for Services 7,888,440 7,034,466 7,667,239 6,412,162 OR - Other Revenues
511-10-151.37215 Misc Rebates/Refunds 80,117 0 20,693 0 511-10-151.37220_002 Insurance Refund/Recovery Reinsurance 488,550 0 173,073 0 Account Classification Total: OR - Other Revenues 568,667 0 193,766 0 Division Total: 151 - Self Insurance - Health 8,693,106 7,193,066 7,830,707 6,607,462 Department Total: 10 - Administration 8,693,106 7,193,066 7,830,707 6,607,462 REVENUES Total 8,693,106 7,193,066 7,830,707 6,607,462

EXPENSES
Department: 10 - Administration
Division: 151 - Self Insurance - Health
CO - Contractual Services
511-10-151.43166 Actuarial Report 7,500 7,500 5,000 7,500 Account Classification Total: CO - Contractual Services 7,500 7,500 5,000 7,500 MI - Miscellaneous Expenses
511-10-151.47074 Health Care Reform Costs 2,435 3,000 0 3,000 511-10-151.47075_001 Premiums Reinsurance/Fixed Costs 1,546,919 1,747,000 1,242,212 1,900,000 511-10-151.47075_002 Premiums Vision 21,601 25,000 14,395 25,000 511-10-151.47075_004 Premiums HSA City Contribution 117,499 130,000 115,440 135,000 511-10-151.47076_001 Claims Medical Claims 5,863,552 6,300,000 3,061,574 6,400,000 511-10-151.47076_002 Claims Vision 56,810 60,000 30,987 60,000 511-10-151.47076_005 Claims Dental Claims 372,520 365,000 258,176 390,000 Account Classification Total: MI - Miscellaneous Expenses 7,981,337 8,630,000 4,722,783 8,913,000 Division Total: 151 - Self Insurance - Health 7,988,837 8,637,500 4,727,783 8,920,500 Department Total: 10 - Administration 7,988,837 8,637,500 4,727,783 8,920,500 EXPENSES Total 7,988,837 8,637,500 4,727,783 8,920,500
Fund REVENUE Total: 511 - Health Care 8,693,106 7,193,066 7,830,707 6,607,462 Fund EXPENSE Total: 511 - Health Care 7,988,837 8,637,500 4,727,783 8,920,500 Fund Total: 511 - Health Care 704,270 (1,444,434) 3,102,924 (2,313,038) City of Turlock Proposed 25-26 Budget
Fund 511 Health Care
196

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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: 512 - Casualty Insurance
Department: 10 - Administration
Division: 152 - Self Insurance - Liability

REVENUES
IN - Interest Income
512-10-152.33000 Interest Income 2,799 22,500 (595) 4,300 512-10-152.33099 Market Valuation (3,009) 0 0 0
Account Classification Total: IN - Interest Income (210) 22,500 (595) 4,300 CH - Charges for Services
512-10-152.35018 Insurance Transfers 2,015,575 1,535,337 1,314,950 2,833,101 Account Classification Total: CH - Charges for Services 2,015,575 1,535,337 1,314,950 2,833,101 Division Total: 152 - Self Insurance - Liability 2,015,365 1,557,837 1,314,355 2,837,401 Department Total: 10 - Administration 2,015,365 1,557,837 1,314,355 2,837,401 REVENUES Total 2,015,365 1,557,837 1,314,355 2,837,401

EXPENSES
Department: 10 - Administration
Division: 152 - Self Insurance - Liability
CO - Contractual Services
512-10-152.43060_000 Contract Services General 27,553 35,860 25,084 33,072 512-10-152.43100_002 Insurance Public Officials 1,990 5,000 2,069 5,000 512-10-152.43100_004 Insurance Employment Practices Liability 48,147 55,000 46,218 55,000 512-10-152.43100_006 Insurance Cyber Liability & Data Breach 34,413 40,000 37,480 45,000 Account Classification Total: CO - Contractual Services 112,103 135,860 110,851 138,072 MI - Miscellaneous Expenses
512-10-152.47010 Bank Charges 81 200 0 100
512-10-152.47075_003 Premiums Liability 2,700,248 2,269,637 2,268,258 2,881,847 512-10-152.47078 Litigation 0 10,000 12,296 100,000
512-10-152.47320_002 Repair Program Vehicle 0 30,000 0 30,000 Account Classification Total: MI - Miscellaneous Expenses 2,700,329 2,309,837 2,280,554 3,011,947 Division Total: 152 - Self Insurance - Liability 2,812,432 2,445,697 2,391,405 3,150,019 Department Total: 10 - Administration 2,812,432 2,445,697 2,391,405 3,150,019 EXPENSES Total 2,812,432 2,445,697 2,391,405 3,150,019
Fund REVENUE Total: 512 - Casualty Insurance 2,015,365 1,557,837 1,314,355 2,837,401 Fund EXPENSE Total: 512 - Casualty Insurance 2,812,432 2,445,697 2,391,405 3,150,019 Fund Total: 512 - Casualty Insurance (797,067) (887,860) (1,077,050) (312,618) Division: 153 - Unemployment Insurance

REVENUES
CH - Charges for Services
512-10-153.35018 Insurance Transfers 104,752 30,556 26,240 14,413 Account Classification Total: CH - Charges for Services 104,752 30,556 26,240 14,413 Division Total: 153 - Unemployment Insurance 104,752 30,556 26,240 14,413 Department Total: 10 - Administration 104,752 30,556 26,240 14,413 REVENUES Total 104,752 30,556 26,240 14,413

EXPENSES
Department: 10 - Administration
Division: 153 - Unemployment Insurance
CO - Contractual Services
512-10-153.43191 Claims Expense 18,190 30,556 13,293 25,000 Account Classification Total: CO - Contractual Services 18,190 30,556 13,293 25,000 City of Turlock Proposed 25-26 Budget
Fund 512 Casualty Insurance
197

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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 512 Casualty Insurance
Division Total: 153 - Unemployment Insurance 18,190 30,556 13,293 25,000 Department Total: 10 - Administration 18,190 30,556 13,293 25,000 EXPENSES Total 18,190 30,556 13,293 25,000
Fund REVENUE Total: 512 - Casualty Insurance 104,752 30,556 26,240 14,413 Fund EXPENSE Total: 512 - Casualty Insurance 18,190 30,556 13,293 25,000 Division Total: 153 - Unemployment Insurance 86,562 0 12,947 (10,587) 2,120,117 1,588,393 1,340,594 2,851,814
2,830,622 2,476,253 2,404,698 3,175,019
(710,505) (887,860) (1,064,104) (323,205)Fund Total: 512 - Casualty Insurance Fund Total: 512 - Casualty Insurance
Fund REVENUE Total: 512 - Casualty Insurance
Fund EXPENSE Total: 512 - Casualty Insurance
198

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CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 119 - American Rescue Plan Act (ARPA)On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law and establishedthe Coronavirus State Fiscal Recovery Fund and Coronoavirus Local Fiscal Recovery Funds,which together make up the Coronavirus State and Local Fiscal Recovery Funds ("SLFRF")program. This program is intended to provide support to State, territorial, local, and Tribalgovernments in responding to economic and public health impacts of COVID-19 and in theirefforts to contain impacts on their communities, residents, and businesses.Congress has allocated $350 billion in Coronavirus State Fiscal Recovery Funds for state,local, territorial, and Tribal governments, marking the first time in history funding has beenallocated directly to local governments from the Federal government.The City of Turlock has been allocated $15,753,190 to come directly from the U.S. Departmentof Treasury. The City of Turlock has until December 31, 2024 to obligate the funds and untilDecember 31, 2026 to fully expend the funds for eligible costs as summarized in the Final Ruleeffective date of April 1, 2022 and updated the Interim Final Rule dated September 20, 2023in the Federal Register.The City of Turlock received the first tranche of $7,867,595 in July of 2021 and second trancheof $7,867,595 in July of 2022. 199

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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: 119 - American Rescue Plan Act

REVENUES
Department: 10 - Administration
Division: 188 - American Rescue Plan Act
IN - Interest Income
119-10-188.33099 Market Valuation (23,181) 0 0 0
Account Classification Total: IN - Interest Income (23,181) 0 0 0 IG - Intergovernmental
119-10-188.34307 American Rescue Plan Act 5,547,813 0 0 0 Account Classification Total: IG - Intergovernmental 5,547,813 0 0 0 Program: 421 - Arrearages Program
IG - Intergovernmental
119-10-188-421.34179 Federal Grant Revenue 368,233 0 0 0 Account Classification Total: IG - Intergovernmental 368,233 0 0 0 Program Total: 421 - Arrearages Program 368,233 0 0 0
Division Total: 188 - American Rescue Plan Act 5,892,865 0 0 0 Department Total: 10 - Administration 5,892,865 0 0 0
REVENUES Total 5,892,865 0 0 0

EXPENSES
Department: 10 - Administration
Division: 188 - American Rescue Plan Act
CO - Contractual Services
119-10-188.43052 City Mobile App Solutions 17,900 17,900 0 17,900 119-10-188.43060_000 Contract Services General 637,500 1,042,500 400,000 700,000 119-10-188.43060_047
Contract Services Business Devel & Assist
Program 0 425,000 177,000 0
119-10-188.43120_007 Building Maintenance HVAC 151,162 0 0 0 Account Classification Total: CO - Contractual Services 806,562 1,485,400 577,000 717,900 SU - Supplies and Maintenance
119-10-188.44030_000 Minor Equipment Miscellaneous 0 350,000 22,849 327,151 Account Classification Total: SU - Supplies and Maintenance 0 350,000 22,849 327,151 MI - Miscellaneous Expenses
119-10-188.47599 ARPA Garbage Credit 917,428 1,126,907 638,402 890,015 Account Classification Total: MI - Miscellaneous Expenses 917,428 1,126,907 638,402 890,015 CA - Capital Outlay
119-10-188.51005_008 Communications Broadband Infrastructure 0 29,726 0 0 119-10-188.51015_001 Network Firewall/Cyber Solutions 0 124,001 90,599 33,402 119-10-188.51270 Construction Project 0 0 0 0
Account Classification Total: CA - Capital Outlay 0 153,727 90,599 33,402 TO - Transfers Out
119-10-188.48003_004 Transfers Out-ARPA Columbia Pool
Improvements 805,000 0 0 0
Account Classification Total: TO - Transfers Out 805,000 0 0 0 Program: 421 - Arrearages Program
TO - Transfers Out
119-10-188-421.48001_350 Transfers Out To F410 and F420 for Arrearages 368,233 0 0 0 Account Classification Total: TO - Transfers Out 368,233 0 0 0 Program Total: 421 - Arrearages Program 368,233 0 0 0
Division Total: 188 - American Rescue Plan Act 2,897,223 3,116,034 1,328,850 1,968,468 Department Total: 10 - Administration 2,897,223 3,116,034 1,328,850 1,968,468 Department: 20 - Police
Division: 205 - Support Operations
City of Turlock Proposed 25-26 Budget
Fund 119 American Rescue Plan Act (ARPA)
200

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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 119 American Rescue Plan Act (ARPA)
SA - Salaries
119-20-205.41001 Full Time Salaries 114,631 90,352 57,398 0 119-20-205.41050 Bilingual Pay 726 0 581 0
119-20-205.41052 Educational Incentive 2,481 0 1,425 0
119-20-205.41053 Sick Leave Conversion Pay 0 1,000 0 0
119-20-205.41055 Vacation Conversion Pay 818 1,000 0 0
119-20-205.41100_001 Overtime Standard 6,419 3,000 8,681 0 Account Classification Total: SA - Salaries 125,074 95,352 68,085 0 BE - Benefits
119-20-205.42001 Uniform Allowance 2,825 1,695 2,260 0
119-20-205.42002 Medical Dental Plan 19,375 26,040 9,701 0 119-20-205.42003 Vision Insurance 170 648 86 0
119-20-205.42004 Long Term Disability Insurance 1,162 471 322 0 119-20-205.42005 Life Insurance 347 325 5 0
119-20-205.42006 SUI 467 179 0 0
119-20-205.42007 Workers Comp Insurance 307 306 169 0
119-20-205.42008 City Liability Insurance 6,363 2,341 2,348 0 119-20-205.42009 PERS 21,074 15,973 10,503 0
119-20-205.42010 Medicare Tax 1,826 1,383 1,005 0
119-20-205.42012 Retiree Health Insurance 4,087 3,540 2,063 0 119-20-205.42013 Deferred Comp 237 128 116 0
119-20-205.42014 Deferred Comp In Lieu 1,188 0 0 0
119-20-205.42016 Employee Contrib To PERS (11,065) (8,132) (5,782) 0 119-20-205.42019 PERS UAL (Unfunded Accrued Liability) 35,393 25,708 25,710 0 Account Classification Total: BE - Benefits 83,756 70,605 48,507 0 Division Total: 205 - Support Operations 208,831 165,957 116,592 0 Department Total: 20 - Police 208,831 165,957 116,592 0 Department: 50 - Municipal Services
Division: 500 - Public Facilities
SA - Salaries
119-50-500.41001 Full Time Salaries 42,313 26,652 17,388 0 119-50-500.41052 Educational Incentive 650 0 0 0
119-50-500.41054 Stand By Wages 371 750 0 0
119-50-500.41055 Vacation Conversion Pay 0 1,000 0 0
119-50-500.41100_001 Overtime Standard 924 750 0 0
Account Classification Total: SA - Salaries 44,258 29,152 17,388 0 BE - Benefits
119-50-500.42002 Medical Dental Plan 26,473 8,680 4,731 0 119-50-500.42003 Vision Insurance 214 108 34 0
119-50-500.42004 Long Term Disability Insurance 446 139 60 0 119-50-500.42005 Life Insurance 134 96 1 0
119-50-500.42006 SUI 238 60 60 0
119-50-500.42007 Workers Comp Insurance 465 213 488 0
119-50-500.42008 City Liability Insurance 2,553 1,165 695 0 119-50-500.42009 PERS 7,699 4,712 3,074 0
119-50-500.42010 Medicare Tax 599 423 245 0
119-50-500.42012 Retiree Health Insurance 846 533 348 0 119-50-500.42013 Deferred Comp 212 134 30 0
119-50-500.42016 Employee Contrib To PERS (3,867) (2,399) (1,730) 0 119-50-500.42019 PERS UAL (Unfunded Accrued Liability) 13,766 8,569 8,568 0 Account Classification Total: BE - Benefits 49,777 22,433 16,603 0 201

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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 119 American Rescue Plan Act (ARPA)
MI - Miscellaneous Expenses
119-50-500.47080 Shoe Allowance 250 300 0 0
Account Classification Total: MI - Miscellaneous Expenses 250 300 0 0 Division Total: 500 - Public Facilities 94,285 51,885 33,991 0 Department Total: 50 - Municipal Services 94,285 51,885 33,991 0 Department: 60 - Parks
Division: 600 - Maintenance
SA - Salaries
119-60-600.41001 Full Time Salaries 75,595 49,125 45,030 0 119-60-600.41002_000 Part Time Help General 144 0 0 0
119-60-600.41054 Stand By Wages 0 1,000 371 0
119-60-600.41055 Vacation Conversion Pay 1,521 0 0 0
119-60-600.41100 Overtime 0 1,000 0 0
119-60-600.41100_001 Overtime Standard 155 0 244 0
119-60-600.49006 Salary Credits From Other Departments (42,825) 0 0 0 Account Classification Total: SA - Salaries 34,590 51,125 45,645 0 BE - Benefits
119-60-600.42002 Medical Dental Plan 31,593 17,360 25,580 0 119-60-600.42003 Vision Insurance 267 216 193 0
119-60-600.42004 Long Term Disability Insurance 650 256 254 0 119-60-600.42005 Life Insurance 193 177 4 0
119-60-600.42006 SUI 442 119 0 0
119-60-600.42007 Workers Comp Insurance 1,806 1,439 1,295 0 119-60-600.42008 City Liability Insurance 4,508 2,047 1,844 0 119-60-600.42009 PERS 13,542 8,890 7,961 0
119-60-600.42010 Medicare Tax 1,075 741 621 0
119-60-600.42012 Retiree Health Insurance 1,512 982 901 0 119-60-600.42013 Deferred Comp 324 245 225 0
119-60-600.42014 Deferred Comp In Lieu 1,900 0 0 0
119-60-600.42016 Employee Contrib To PERS (6,804) (4,433) (4,390) 0 119-60-600.42019 PERS UAL (Unfunded Accrued Liability) 31,460 17,139 17,142 0 Account Classification Total: BE - Benefits 82,467 45,178 51,630 0 MI - Miscellaneous Expenses
119-60-600.47080 Shoe Allowance 0 100 489 0
Account Classification Total: MI - Miscellaneous Expenses 0 100 489 0 Division Total: 600 - Maintenance 117,056 96,403 97,763 0 Department Total: 60 - Parks 117,056 96,403 97,763 0
EXPENSES Total 3,317,395 3,430,279 1,577,196 1,968,468
Fund REVENUE Total: 119 - American Rescue Plan Act 5,892,865 0 0 0 Fund EXPENSE Total: 119 - American Rescue Plan Act 3,317,395 3,430,279 1,577,196 1,968,468 Fund Total: 119 - American Rescue Plan Act 2,575,470 (3,430,279) (1,577,196) (1,968,468) 202

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Turlock City CouncilJune 24, 2025

Turlock City Council
June 24, 2025