Turlock City Council
June 24, 2025

CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 401 AirportThe City of Turlock as owner and sponsor of the Turlock Municipal Airport competes for grant funds related to capital improvement projects at the Airport. The airport is located eight miles out East Avenue and is a General Aviation classified airport. The day-to-day operations of the airport are provided under contract with the Turlock Regional Aviation Association (TRAA).The TRAA is a non-profit organization of local aviation enthusiasts and airport supporters. The City assists the TRAA by facilitating the expenditures and reporting of grant funds and in assuring that all federal grant assurances are met. In addition, other City program areas, such as Engineering, provide capital project assistance as new improvement projects are constructed. TRAA is actively working to implement revenue generating strategies at the airport to offset maintenance expenses and provide grant match funds for future projects. Examples of these strategies are leased storage space and an agricultural lease of non-aviation areas at the airport. 339

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: 401 - Airport
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
IN - Interest Income
401-00-000.33099 Market Valuation (358) 0 0 0
Account Classification Total: IN - Interest Income (358) 0 0 0 Division Total: 000 - Non-Departmental (358) 0 0 0
Department Total: 00 - Non-Departmental (358) 0 0 0
Department: 10 - Administration
Division: 125 - Airport
IG - Intergovernmental
401-10-125.34306 FAA Cares Act Airport Grant Revenue 0 30,000 0 30,000 401-10-125.34308 FAA ARPA Airport Grant Revenue 0 32,000 0 32,000 401-10-125.34300 State Operations Grant 20,000 10,000 0 10,000 Account Classification Total: IG - Intergovernmental 20,000 72,000 0 72,000 OR - Other Revenues
401-10-125.37220_005 Insurance Refund/Recovery General 52,857 0 0 0 Account Classification Total: OR - Other Revenues 52,857 0 0 0 Division Total: 125 - Airport 72,857 72,000 0 72,000
Department Total: 10 - Administration 72,857 72,000 0 72,000 REVENUES Total 72,499 72,000 0 72,000

EXPENSES
Department: 10 - Administration
Division: 125 - Airport
SA - Salaries
401-10-125.49007 Salary Charges From Other Departments 3,283 0 0 0 Account Classification Total: SA - Salaries 3,283 0 0 0 CO - Contractual Services
401-10-125.43120_005 Building Maintenance Repairs 0 51,877 51,877 0 Account Classification Total: CO - Contractual Services 0 51,877 51,877 0 MI - Miscellaneous Expenses
401-10-125.47010 Bank Charges 48 100 0 50
401-10-125.47095_000 Training General/Travel 809 1,200 1,200 1,200 401-10-125.47182
FAA CARES Act Airport Grant-General
Operations 0 30,000 0 30,000
401-10-125.47189 FAA ARPA Airport Grant-General Operations 0 32,000 0 32,000 Account Classification Total: MI - Miscellaneous Expenses 857 63,300 1,200 63,250 CA - Capital Outlay
401-10-125.51000 Capital Improvements 0 70,705 64,681 0 Account Classification Total: CA - Capital Outlay 0 70,705 64,681 0 TO - Transfers Out
401-10-125.48001_159 Transfers Out Airport Support 10,000 10,000 0 0 Account Classification Total: TO - Transfers Out 10,000 10,000 0 0 Division Total: 125 - Airport 14,141 195,882 117,758 63,250 Department Total: 10 - Administration 14,141 195,882 117,758 63,250 EXPENSES Total 14,141 195,882 117,758 63,250
Fund REVENUE Total: 401 - Airport 72,499 72,000 0 72,000 Fund EXPENSE Total: 401 - Airport 14,141 195,882 117,758 63,250 Fund Total: 401 - Airport 58,358 (123,882) (117,758) 8,750 City of Turlock Proposed 25-26 Budget
Fund 401 Airport
340

CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 602 Downtown ImprovementProjectThe Downtown Revitalization Construction project began in June 1999 and resulted in infrastructure upgrades and improvements, as well as changing the downtown facade. The project included reconstruction of the curbs, gutters, sidewalks, and streets and the addition of decorative lighting, street trees, pots, medians, and landscape block outs in the sidewalks on West and East Main Street from Lander Avenue to Palm Street. Public art projects were part of the original revitalization vision and were originally funded here. 341

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: 602 - Downtown Improvement Project
Department: 10 - Administration
Division: 166 - RDA - Downtown Improvement

REVENUES
IN - Interest Income
602-10-166.33099 Market Valuation (884) 0 0 0
Account Classification Total: IN - Interest Income (884) 0 0 0 Division Total: 166 - RDA - Downtown Improvement (884) 0 0 0 Department Total: 10 - Administration (884) 0 0 0
REVENUES Total (884) 0 0 0

EXPENSES
Department: 10 - Administration
Division: 166 - RDA - Downtown Improvement
SU - Supplies and Maintenance
602-10-166.44001_000 Supplies General 318 6,500 50 6,500 Account Classification Total: SU - Supplies and Maintenance 318 6,500 50 6,500 CA - Capital Outlay
602-10-166.51270 Construction Project 0 140,000 0 235,000 Account Classification Total: CA - Capital Outlay 0 140,000 0 235,000 Division Total: 166 - RDA - Downtown Improvement 318 146,500 50 241,500 Department Total: 10 - Administration 318 146,500 50 241,500 EXPENSES Total 318 146,500 50 241,500
Fund REVENUE Total: 602 - Downtown Improvement Project (884) 0 0 0 Fund EXPENSE Total: 602 - Downtown Improvement Project 318 146,500 50 241,500 Fund Total: 602 - Downtown Improvement Project (1,202) (146,500) (50) (241,500) City of Turlock Proposed 25-26 Budget
Fund 602 Downtown Improvement Project
342

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
PROGRAMS● ● ●
●
●
Fund 410 Water Quality ControlThe Water Quality Control Division is responsible for the collection and treatment of sanitarywastewater for the City of Turlock and the communities of Ceres, Keyes and Denair. TheTurlock Regional Water Quality Control Facility provides primary, secondary and tertiarytreatment of sanitary wastewater, as well as the removal of solids. The wastewater treatmentprocesses are designed to ensure compliance with the water quality standards established bythe State Water Resources Control Board and the U.S. Environmental Protection Agency,including the operation of an industrial pretreatment program. The Division is responsible forthe operation and maintenance of sewer line and lift stations, laboratory operations, wastewater, and environmental compliance. The Water Quality Control Division is also chargedwith the collection of storm water and the maintenance of storm water infrastructure incombined systems.

The Water Quality Control Division is organized into a number of program areas:Wastewater Treatment Facility: Operates and maintains a facility thatprocesses an average of 11 million gallons of wastewater per day.Wastewater Collection: Operates, maintains and repairs the wastewatercollection system including sewer mains, laterals, manholes and pump stations;responds to customer complaints; performs regular and systematic rodding,hydrocleaning and televising of sewer mains.

The Division conducts water and wastewater sample analysis to ensure compliance withFederal and State water quality requirements (over 70,000 sets of analyses/year), andprofessionally certified staff in the fields of wastewater treatment, industrial pretreatment andlaboratory analysis. Additionally, the Division is responsible for wastewater and storm waterenvironmental compliance.

Laboratory: Analyzes untreated and treated wastewater, determines chemical,physical and bacteriological characteristics of treated and untreated wastewater,evaluates treatment effectiveness, maintains records and prepares reports. Thelaboratory also undertakes testing and analysis for the City of Turlock's drinkingwater system.Environmental Compliance: Implements the City's industrial pretreatmentprogram, including monitoring and reporting of 29 permitted non-domesticdischargers (including 18 major industries), performs grease interceptor and sandand oil trap inspections, enforces sanitary sewer and storm water regulations andcoordinates a safety program.Administration: Directs, supervises and plans operation of the City's wastewaterutility, prepares studies and reports, oversees utility billing and issues permits forconnections to the collection system. 343

CITY OF TURLOCK BUDGET FY 25-26Fund 410 Water Quality Control PROGRAMS (cont.)●

GOALS AND OBJECTIVES
●
●
●
●
●
● ●
●
● ●
●
●
Capital Improvements: Coordinate maintenance and upgrades to City'swastewater collection and treatment infrastructure.

Protect the public health, the environment, and the waters of the State of Californiaby providing appropriate wastewater treatment processes to all wastewatercollected, and by ensuring that all treated wastewater that is discharged from theTurlock Regional Water Quality Control Facility meets or exceeds State and Federalrequirements.Operate and maintain the Turlock Regional Water Quality Control Facility, sanitarysewer system and storm drain system in a reliable, safe, productive, and cost-efficient manner. Provide excellent customer service.Ensure compliance with the Regional Water Quality Control Board's Order No. R5-2022-0034 and R5-2021-0005 (Waste Discharge Requirements for the TurlockRegional Water Quality Control Facility).Ensure that all treatment and conveyance facilities are operated effectively andefficiently.Continue an effective and coordinated preventative maintenance program for allwastewater and storm drain infrastructure.Clean and video inspect ¼ of the sanitary sewer system every year.

Respond to citizen inquires within 24 hours.

Undertake supplemental monitoring program to supply data for future permitrequirements.Seek opportunities for the beneficial reuse of treated wastewater with emphasis in aregional approach for recycled water use.Continue programs that allow for the beneficial reuse of biosolids.Maintain dialogue with the Regional Water Quality Control Board on future WasteDischarge Requirements for the City of Turlock's Regional Water Quality ControlFacility. Provide adequate training opportunities to remain abreast of technical, mechanical,safety and analytical improvements in the wastewater treatment and collectionindustry. 344

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: 410 - Water Quality Control (WQC)
Department: 51 - Sewer
Division: 530 - Operations

REVENUES
IN - Interest Income
410-51-530.33000 Interest Income 449,285 481,600 (77,517) 552,800 410-51-530.33099 Market Valuation 359,852 0 0 0
Account Classification Total: IN - Interest Income 809,137 481,600 (77,517) 552,800 CH - Charges for Services
410-51-530.35401_001 Admin Sewer Residential 0 0 317,516 0 410-51-530.35401_002 Admin Sewer Commercial 0 0 3 0
410-51-530.35402_001 Turlock Residential 12,275,164 12,250,000 9,916,524 10,764,891 410-51-530.35402_002 Turlock Commercial 1,430,048 1,400,000 1,637,055 2,251,157 410-51-530.35402_003 Turlock Industrial 5,823,674 6,650,000 5,827,642 12,746,045 410-51-530.35403 Monitoring Station/Effluent 21,600 22,000 16,200 22,296 410-51-530.35404 Other Sewer Charges 16,097 15,000 24,620 15,202 410-51-530.35405 Sewer Connections 4,297 7,200 6,041 6,081 410-51-530.35406 Utility Sign Up Fee - Sewer 4,443 0 0 5,000 410-51-530.35407 Contributed Capital 481,211 0 0 0
410-51-530.35409 Office Space Rent - IT 10,800 10,800 8,100 10,800 410-51-530.35415 Liquid Waste Haulers 70,266 75,000 110,102 100,000 Account Classification Total: CH - Charges for Services 20,137,600 20,430,000 17,863,802 25,921,472 OR - Other Revenues
410-51-530.37010_000 Miscellaneous General 7,875 0 0 0
410-51-530.37220_005 Insurance Refund/Recovery General 1,324 0 0 0 410-51-530.37411 City Stores-Reimb Supplies from Depts 135,095 100,000 107,469 0 410-51-530.37030 Sale of Property 4,622 1,000 2,045 1,000 410-51-530.37084 Property Rent 12,250 12,250 6,125 12,250 Account Classification Total: OR - Other Revenues 161,166 113,250 115,639 13,250 TI - Transfers In
410-51-530.38001_350 Transfers In Fr F119 for Arrearages 138,663 0 0 0 Account Classification Total: TI - Transfers In 138,663 0 0 0 Division Total: 530 - Operations 21,246,565 21,024,850 17,901,925 26,487,522 Department Total: 51 - Sewer 21,246,565 21,024,850 17,901,925 26,487,522 REVENUES Total 21,246,565 21,024,850 17,901,925 26,487,522

EXPENSES
Department: 51 - Sewer
Division: 530 - Operations
SA - Salaries
410-51-530.41001 Full Time Salaries 2,436,854 2,950,782 2,168,729 3,413,613 410-51-530.41002_000 Part Time Help General 32,396 53,000 35,802 106,340 410-51-530.41050 Bilingual Pay 8,561 8,429 9,975 15,962 410-51-530.41051 Confidential Pay 2,806 1,419 1,401 1,467 410-51-530.41052 Educational Incentive 7,300 6,646 5,981 7,095 410-51-530.41053 Sick Leave Conversion Pay 14,071 10,000 13,146 10,000 410-51-530.41054 Stand By Wages 13,471 15,000 11,224 15,000 410-51-530.41055 Vacation Conversion Pay 45,395 20,000 19,008 20,000 410-51-530.41056 Management Leave Conversion 3,557 4,500 1,603 4,500 410-51-530.41059 Continuous Service Pay 31,621 32,928 30,401 43,964 410-51-530.41100_001 Overtime Standard 121,700 123,000 123,119 123,000 410-51-530.49006 Salary Credits From Other Departments (104,982) (190,000) (97,715) (105,000) City of Turlock Proposed 25-26 Budget
Fund 410 Water Quality Control (WQC)
345

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 410 Water Quality Control (WQC)
410-51-530.49007 Salary Charges From Other Departments 29,176 0 0 0 Account Classification Total: SA - Salaries 2,641,926 3,035,704 2,322,672 3,655,941 BE - Benefits
410-51-530.42002 Medical Dental Plan 574,120 592,347 575,955 586,443 410-51-530.42003 Vision Insurance 4,888 7,430 4,513 7,808 410-51-530.42004 Long Term Disability Insurance 10,297 15,375 11,962 12,801 410-51-530.42005 Life Insurance 5,263 10,613 199 6,452
410-51-530.42006 SUI 7,765 2,547 1,842 1,225
410-51-530.42007 Workers Comp Insurance 48,205 63,274 43,393 79,088 410-51-530.42008 City Liability Insurance 84,424 63,892 51,923 135,657 410-51-530.42009 PERS 454,367 541,348 403,563 619,745
410-51-530.42010 Medicare Tax 38,297 46,773 33,758 54,534 410-51-530.42011 Social Security 2,014 3,286 2,220 6,593 410-51-530.42012 Retiree Health Insurance 53,260 63,671 46,930 74,123 410-51-530.42013 Deferred Comp 21,302 27,949 18,890 33,558 410-51-530.42014 Deferred Comp In Lieu 15,709 11,400 12,316 19,950 410-51-530.42016 Employee Contrib To PERS (223,723) (270,319) (199,152) (313,896) 410-51-530.42019 PERS UAL (Unfunded Accrued Liability) 559,987 612,286 510,240 634,717 Account Classification Total: BE - Benefits 1,656,175 1,791,872 1,518,554 1,958,798 CO - Contractual Services
410-51-530.43005_000 Alarm Monitoring General 3,525 4,680 3,094 5,000 410-51-530.43010 Contract Attorney 15,780 90,000 57,972 50,000 410-51-530.43011 Gov't Relations / Public Affairs 30,000 20,000 25,750 33,000 410-51-530.43020 Car Wash 301 500 284 500
410-51-530.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 25,038 26,179 19,656 28,064
410-51-530.43040 Collection Service 993 3,000 359 3,000 410-51-530.43055_002 Consultant Audit 20,604 17,820 6,805 18,515 410-51-530.43064 Fire Extinguisher 1,907 2,000 0 2,500
410-51-530.43065 Copier Maintenance/Lease 3,530 6,000 3,295 6,000 410-51-530.43066 Printer Maintenance 2,201 2,000 1,673 2,000 410-51-530.43100_001 Insurance Property 36,055 132,506 103,738 143,794 410-51-530.43110 Laundry & Linen Service 11,600 14,000 10,550 15,000 410-51-530.43115_000 Maint-Air & Heat General 111,866 70,000 46,443 70,000 410-51-530.43125_002 Maintenance HSQ Maint Agreement 21,017 75,000 11,468 75,000 410-51-530.43125_010 Maintenance Office/Computer Equip 1,506 500 1,587 1,500 410-51-530.43125_013 Maintenance New World Software 12,664 13,413 13,304 13,964 410-51-530.43125_016 Maintenance Weed Spraying 27,420 25,000 11,019 30,000 410-51-530.43125_037 Maintenance MMS Subscription 27,030 27,030 27,030 27,030 410-51-530.43150 Pest Control 3,360 5,000 2,800 5,000
410-51-530.43155 Physicals, Shots & Psychological 894 2,500 1,286 2,500 410-51-530.43170 Security 0 12,820 0 15,000
410-51-530.43175 Transaction Fees-Credit Card 10,289 8,900 8,590 11,000 410-51-530.43228_001 Radio System Maintenance Motorola System 3,223 3,274 3,273 1,669 410-51-530.43228_002 Radio System Maintenance Subscriber 5,497 6,148 7,053 7,378 410-51-530.43311 Contract - Analysis Water Waste 137,194 200,000 74,773 200,000 410-51-530.43312 Biosolids Recycling 162,719 200,000 162,421 250,000 410-51-530.43314 Contract Help - Service 123,692 264,000 215,854 341,000 410-51-530.43316 NPDES Permit Studies 99,481 300,000 152,951 300,000 410-51-530.43318 Professional Services-Debt 3,844 3,844 0 4,000 410-51-530.43319 Regulatory Fees 243,968 233,000 147,980 238,000 346

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 410 Water Quality Control (WQC)
410-51-530.43320 Special Services/Projects 75,509 70,500 28,544 70,000 410-51-530.43322 TID Gomes Lake 18,900 20,000 18,900 20,000 410-51-530.43346 RWQCF Master Plan Update & Capacity Study 91,775 70,000 42,825 40,000 Account Classification Total: CO - Contractual Services 1,333,379 1,929,614 1,211,277 2,030,414 SU - Supplies and Maintenance
410-51-530.44001_000 Supplies General 178,761 146,156 149,175 175,000 410-51-530.44001_115 Supplies Meters/Samplers 51,343 50,000 20,552 100,000 410-51-530.44001_116 Supplies Telemetry 4,811 25,000 8,816 25,000 410-51-530.44001_117 Supplies Transfer to OtherDepts/CityStore 149,218 100,000 128,176 0 410-51-530.44001_267 Supplies Laboratory 37,035 60,000 36,275 60,000 410-51-530.44005_005 Chemicals Aluminum Chlorohydrate 40,366 60,000 58,577 60,000 410-51-530.44005_006 Chemicals Chlorine 1,347,558 1,475,000 1,137,379 1,500,000 410-51-530.44005_007 Chemicals Ferric Chloride 0 27,500 0 100,000 410-51-530.44005_008 Chemicals Polymer 57,007 65,000 35,556 75,000 410-51-530.44005_009 Chemicals Sodium Bisulfite 228,807 225,000 143,196 225,000 410-51-530.44010_001 Computer Software Maintenance 15,579 55,000 8,843 34,000 410-51-530.44010_010 Computer Software Maintenance-IVR 4,749 5,000 4,749 5,000 410-51-530.44010_100 Computer Replacement 0 0 0 7,700
410-51-530.44015_001 Utility Billing Supplies 0 6,000 7,242 6,000 410-51-530.44015_002 Utility Billing Postage 44,826 43,000 40,613 48,600 410-51-530.44015_003 Utility Billing Forms 10,352 10,000 9,980 12,100 410-51-530.44030_001 Minor Equipment Safety 10,398 15,000 1,511 25,000 410-51-530.44030_002 Minor Equipment Tools 18,027 15,000 16,209 25,000 410-51-530.44030_081 Minor Equipment Headworks 0 40,000 31,099 50,000 410-51-530.44030_082 Minor Equipment Flotator 0 15,000 7,867 50,000 410-51-530.44030_083 Minor Equipment Biotower 1,989 5,000 0 50,000 410-51-530.44030_084 Minor Equipment Aeration 21,236 45,000 31,079 130,000 410-51-530.44030_085 Minor Equipment Secondary Clarifier 0 15,000 4,058 50,000 410-51-530.44030_086
Minor Equipment High Rate Coagulation
Clarifier 5,580 15,000 0 50,000
410-51-530.44030_087 Minor Equipment Cloth Filter 56,385 100,000 1,610 100,000 410-51-530.44030_088 Minor Equipment Chlorine 4,676 20,000 6,618 50,000 410-51-530.44030_089 Minor Equipment Dechlorination 3,611 5,000 3,593 50,000 410-51-530.44030_090 Minor Equipment Digester 16,969 55,000 44,610 50,000 410-51-530.44040_000 Postage General 3,792 6,000 2,548 6,000 410-51-530.44090 Office Equipment & Furniture 8,941 30,000 7,119 10,000 Account Classification Total: SU - Supplies and Maintenance 2,322,016 2,733,656 1,947,048 3,129,400 UT - Utilities
410-51-530.45001_000 Telephone General 24,392 20,000 23,325 25,000 410-51-530.45001_002 Telephone Wireless/Tablet Service Plan 14,387 20,000 10,481 15,000 410-51-530.45002_000 Turlock Irrigation District General 1,768,555 2,000,000 1,581,672 2,000,000 410-51-530.45002_009 Turlock Irrigation District TID - Irrigation Water 2,589 3,000 5,216 4,000 410-51-530.45003_000 PG & E General 46,363 150,000 45,269 150,000 410-51-530.45004 City Hall Shared Costs - Utilities 9,274 8,674 7,677 9,670 410-51-530.45007 Internet Access 1,036 1,000 988 1,000
Account Classification Total: UT - Utilities 1,866,596 2,202,674 1,674,628 2,204,670 VE - Vehicle Expenses
410-51-530.46000 Auto Allowance 1,260 1,620 870 840
410-51-530.46010 Equipment Rental 30,285 20,000 18,342 30,000 410-51-530.46020 Fleet Maintenance Labor 20,207 15,000 11,474 15,000 347

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 410 Water Quality Control (WQC)
410-51-530.46025 Outside Contractor Labor 14,203 4,000 12,061 4,000 410-51-530.46030_000 CNG General 2,555 2,000 218 2,000
410-51-530.46031 Gas & Oil 60,755 60,000 56,880 60,000
410-51-530.46032 Vehicle & Small Equipment Maintenance Parts 15,247 20,000 11,743 20,000 410-51-530.46034 Vehicle Insurance 2,518 4,500 2,743 4,300 Account Classification Total: VE - Vehicle Expenses 147,029 127,120 114,331 136,140 MI - Miscellaneous Expenses
410-51-530.47005 Advertising 5,395 5,000 1,263 5,000
410-51-530.47010 Bank Charges 117,098 120,500 82,364 125,300 410-51-530.47015 Books & Subscriptions 900 1,000 2,205 5,000 410-51-530.47020 Certification 3,401 5,000 3,412 5,000
410-51-530.47040_000 Dues Miscellaneous 880 800 3,343 5,750 410-51-530.47050 Meetings 0 2,500 714 2,500
410-51-530.47065 Professional Development 1,740 2,373 803 1,920 410-51-530.47070_000 Property Taxes General 236 500 245 500 410-51-530.47078 Litigation 50,000 0 0 0
410-51-530.47080 Shoe Allowance 3,215 7,800 2,286 7,800 410-51-530.47081
Educational Assistance Program
Reimbursement 126 1,000 144 1,000
410-51-530.47090 Testing & Recruitment 1,218 10,000 4,147 10,000 410-51-530.47095_000 Training General/Travel 22,760 28,000 19,902 75,000 410-51-530.47254 Education and Outreach 462 700 104 700 410-51-530.47280_001
Grant Award Expendtiture SWRCB Arrearage
Program 128,860 0 0 0
Account Classification Total: MI - Miscellaneous Expenses 336,291 185,173 120,930 245,470 BD - Bad Debt
410-51-530.47012 Bad Debt Expense (386) 0 (1,087) 0
Account Classification Total: BD - Bad Debt (386) 0 (1,087) 0 DS - Debt Service
410-51-530.53018_001 SRF Headworks Project Interest 339,371 328,345 328,344 301,636 410-51-530.53018_002 SRF Headworks Project Principal 0 1,214,037 1,214,036 1,240,746 410-51-530.53019_001 SRF Harding Drain ByPass Project Interest 195,584 183,352 183,352 166,760 410-51-530.53019_002 SRF Harding Drain ByPass Project Principal 0 754,198 754,198 770,790 410-51-530.53028_001 2022 Sewer Bonds Refunding Interest 846,854 760,881 760,880 676,010 410-51-530.53028_002 2022 Sewer Bonds Refunding Principal 0 3,063,000 3,063,000 2,614,000 Account Classification Total: DS - Debt Service 1,381,808 6,303,813 6,303,810 5,769,942 TO - Transfers Out
410-51-530.48001_007 Transfers Out To 240&305 BCH Rent-Coll&Bill 15,800 15,800 11,850 15,800 410-51-530.48001_008 Transfers Out To Fd 110 Bldg Maint-Coll & Bill 7,155 7,675 5,908 8,229 410-51-530.48001_009 Transfers Out To Fd 110 Utilities-Coll & Bill 2,720 2,543 2,249 2,835 410-51-530.48001_012 Transfers Out To Fd 501 Info Tech-GIS 32,657 32,346 22,797 50,596 410-51-530.48001_052
Transfers Out To Fd 110 GF Admin Fr Fd 410
WQC 885,564 866,106 721,760 979,030
410-51-530.48001_075 Transfers Out To Fd 110 Public Safety Services 307,638 307,638 256,370 307,638 410-51-530.48001_083 Transfers Out To Fd 501 for I.T. Services 161,823 160,235 133,530 150,846 410-51-530.48001_085 Transfers Out To Fd 242 Network 1,642 9,549 9,549 9,532 410-51-530.48001_089
Transfers Out To Fd 242 Computer
Replacement 11,149 4,670 4,670 0
410-51-530.48001_090 Transfers Out Vehicle & Equip Replacement 40,000 40,000 40,000 115,000 Account Classification Total: TO - Transfers Out 1,466,148 1,446,562 1,208,683 1,639,506 Division Total: 530 - Operations 13,150,983 19,756,188 16,420,847 20,770,281 348

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 410 Water Quality Control (WQC)
Department Total: 51 - Sewer 13,150,983 19,756,188 16,420,847 20,770,281 EXPENSES Total 13,150,983 19,756,188 16,420,847 20,770,281 Fund REVENUE Total: 410 - Water Quality Control (WQC) 21,246,565 21,024,850 17,901,925 26,487,522 Fund EXPENSE Total: 410 - Water Quality Control (WQC) 13,150,983 19,756,188 16,420,847 20,770,281 Division Total: 530 - Operations 8,095,582 1,268,662 1,481,078 5,717,241 Division: 531 - Collection System

REVENUES
OR - Other Revenues
410-51-531.37010_000 Miscellaneous General 804 0 0 0
410-51-531.37030 Sale of Property 1,323 0 535 0
Account Classification Total: OR - Other Revenues 2,126 0 535 0 Division Total: 531 - Collection System 2,126 0 535 0
Department Total: 51 - Sewer 2,126 0 535 0
REVENUES Total 2,126 0 535 0

EXPENSES
Department: 51 - Sewer
Division: 531 - Collection System
SA - Salaries
410-51-531.41001 Full Time Salaries 506,702 719,425 485,898 494,971 410-51-531.41002_000 Part Time Help General 8,770 7,000 8,121 8,000 410-51-531.41050 Bilingual Pay 2,040 3,053 1,719 2,238
410-51-531.41052 Educational Incentive 295 300 268 300
410-51-531.41053 Sick Leave Conversion Pay 3,346 5,000 3,282 5,000 410-51-531.41054 Stand By Wages 13,043 15,000 13,403 15,000 410-51-531.41055 Vacation Conversion Pay 2,991 2,500 889 2,500 410-51-531.41059 Continuous Service Pay 4,652 5,638 4,280 6,669 410-51-531.41100_001 Overtime Standard 75,876 60,000 83,460 75,000 410-51-531.49006 Salary Credits From Other Departments (1,352) 0 0 0 Account Classification Total: SA - Salaries 616,361 817,916 601,319 609,678 BE - Benefits
410-51-531.42002 Medical Dental Plan 121,172 190,959 111,127 112,217 410-51-531.42003 Vision Insurance 1,058 2,376 947 1,512 410-51-531.42004 Long Term Disability Insurance 2,162 3,749 2,667 1,856 410-51-531.42005 Life Insurance 1,106 2,588 44 935
410-51-531.42006 SUI 2,166 690 562 211
410-51-531.42007 Workers Comp Insurance 17,310 22,847 16,893 16,964 410-51-531.42008 City Liability Insurance 21,747 14,780 14,451 20,306 410-51-531.42009 PERS 93,072 133,791 87,990 93,340
410-51-531.42010 Medicare Tax 8,663 11,860 8,502 8,840
410-51-531.42011 Social Security 546 434 502 496
410-51-531.42012 Retiree Health Insurance 10,134 14,389 9,718 10,200 410-51-531.42013 Deferred Comp 2,360 4,294 2,030 4,119
410-51-531.42014 Deferred Comp In Lieu 831 0 950 2,850
410-51-531.42016 Employee Contrib To PERS (46,218) (66,311) (44,431) (46,197) 410-51-531.42019 PERS UAL (Unfunded Accrued Liability) 173,030 188,527 157,110 197,229 Account Classification Total: BE - Benefits 409,139 524,973 369,062 424,878 CO - Contractual Services
410-51-531.43020 Car Wash 35 100 25 100
410-51-531.43065 Copier Maintenance/Lease 691 1,000 328 1,000 349

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 410 Water Quality Control (WQC)
410-51-531.43066 Printer Maintenance 9 500 0 500
410-51-531.43078 Tree Removal Services 1,000 20,000 0 20,000 410-51-531.43110 Laundry & Linen Service 1,814 3,000 1,323 3,000 410-51-531.43115_000 Maint-Air & Heat General 0 1,000 0 1,000 410-51-531.43125_019 Maintenance T.V. 0 5,000 0 5,000
410-51-531.43145 Pave Trenches 101,205 130,000 83,195 110,000 410-51-531.43150 Pest Control 49,980 30,000 0 50,000
410-51-531.43155 Physicals, Shots & Psychological 711 2,000 1,140 2,000 410-51-531.43228_001 Radio System Maintenance Motorola System 1,612 1,637 1,637 1,669 410-51-531.43228_002 Radio System Maintenance Subscriber 2,748 3,073 3,526 3,689 410-51-531.43319 Regulatory Fees 24,631 40,000 21,150 40,000 410-51-531.43324 Sewer Root System 15,604 5,000 0 25,000 410-51-531.43325 TID Irrigation Lines Repair 0 15,000 0 0 Account Classification Total: CO - Contractual Services 200,041 257,310 112,324 262,958 SU - Supplies and Maintenance
410-51-531.44001_000 Supplies General 108,156 115,000 93,419 80,000 410-51-531.44001_005 Supplies Piping Supplies 45,185 125,000 21,558 125,000 410-51-531.44001_105 Supplies Asphalt Replacement Mix 0 2,000 0 30,000 410-51-531.44030_001 Minor Equipment Safety 5,660 8,992 1,871 10,000 410-51-531.44030_002 Minor Equipment Tools 6,624 11,008 12,350 10,000 Account Classification Total: SU - Supplies and Maintenance 165,625 262,000 129,198 255,000 UT - Utilities
410-51-531.45001_000 Telephone General 1,061 1,200 964 1,200 410-51-531.45002_000 Turlock Irrigation District General 56,017 60,000 51,699 60,000 Account Classification Total: UT - Utilities 57,077 61,200 52,663 61,200 VE - Vehicle Expenses
410-51-531.46010 Equipment Rental 2,755 5,000 563 5,000 410-51-531.46020 Fleet Maintenance Labor 38,541 60,000 26,791 60,000 410-51-531.46025 Outside Contractor Labor 32,893 15,000 6,762 15,000 410-51-531.46031 Gas & Oil 20,155 29,300 27,484 30,000
410-51-531.46032 Vehicle & Small Equipment Maintenance Parts 26,300 30,000 33,641 30,000 410-51-531.46034 Vehicle Insurance 6,059 9,300 4,753 9,500 Account Classification Total: VE - Vehicle Expenses 126,702 148,600 99,995 149,500 MI - Miscellaneous Expenses
410-51-531.47020 Certification 2,593 10,000 2,201 10,000 410-51-531.47040_000 Dues Miscellaneous 6,775 10,000 4,690 10,000 410-51-531.47050 Meetings 144 1,000 160 2,000
410-51-531.47080 Shoe Allowance 1,453 6,100 1,681 7,500 410-51-531.47081
Educational Assistance Program
Reimbursement 0 1,000 0 1,000
410-51-531.47090 Testing & Recruitment 2,116 5,000 151 5,000 410-51-531.47095_000 Training General/Travel 8,296 35,000 13,130 30,000 410-51-531.47254 Education and Outreach 7,660 10,000 852 10,000 Account Classification Total: MI - Miscellaneous Expenses 29,037 78,100 22,865 75,500 TO - Transfers Out
410-51-531.48001_083 Transfers Out To Fd 501 for I.T. Services 51,447 49,338 41,120 45,964 410-51-531.48001_085 Transfers Out To Fd 242 Network 522 2,940 2,940 2,962 Account Classification Total: TO - Transfers Out 51,969 52,278 44,060 48,926 Division Total: 531 - Collection System 1,655,952 2,202,377 1,431,486 1,887,640 Department Total: 51 - Sewer 1,655,952 2,202,377 1,431,486 1,887,640 350

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 410 Water Quality Control (WQC)
EXPENSES Total 1,655,952 2,202,377 1,431,486 1,887,640
Fund REVENUE Total: 410 - Water Quality Control (WQC) 2,126 0 535 0 Fund EXPENSE Total: 410 - Water Quality Control (WQC) 1,655,952 2,202,377 1,431,486 1,887,640 Division Total: 531 - Collection System (1,653,826) (2,202,377) (1,430,951) (1,887,640) Division: 532 - Storm Basin Maintenance

REVENUES
OR - Other Revenues
410-51-532.37010_000 Miscellaneous General 0 0 69 0
Account Classification Total: OR - Other Revenues 0 0 69 0 Division Total: 532 - Storm Basin Maintenance 0 0 69 0
Department Total: 51 - Sewer 0 0 69 0
REVENUES Total 0 0 69 0

EXPENSES
Department: 51 - Sewer
Division: 532 - Storm Basin Maintenance
SA - Salaries
410-51-532.41001 Full Time Salaries 352,622 388,664 301,591 395,605 410-51-532.41002_000 Part Time Help General 8,243 30,000 20,992 30,000 410-51-532.41002_005 Part Time Help Clerical 1,807 2,000 983 2,000 410-51-532.41004 Non-City Sponsored Events 0 125 0 125
410-51-532.41050 Bilingual Pay 60 125 108 129
410-51-532.41051 Confidential Pay 530 258 275 257
410-51-532.41052 Educational Incentive 139 0 16 0
410-51-532.41053 Sick Leave Conversion Pay 3,802 5,000 6,031 5,000 410-51-532.41054 Stand By Wages 2,926 3,500 386 3,500
410-51-532.41055 Vacation Conversion Pay 14,085 3,000 270 3,000 410-51-532.41056 Management Leave Conversion 735 500 212 500 410-51-532.41059 Continuous Service Pay 14,042 15,031 11,965 13,833 410-51-532.41100_001 Overtime Standard 7,694 5,000 1,214 5,000 410-51-532.49006 Salary Credits From Other Departments (255,564) 0 0 45,000 Account Classification Total: SA - Salaries 151,119 453,203 344,042 503,949 BE - Benefits
410-51-532.42002 Medical Dental Plan 108,083 81,445 88,464 73,141 410-51-532.42003 Vision Insurance 854 1,061 718 983
410-51-532.42004 Long Term Disability Insurance 1,515 2,025 1,677 1,484 410-51-532.42005 Life Insurance 774 1,399 28 748
410-51-532.42006 SUI 1,204 364 245 159
410-51-532.42007 Workers Comp Insurance 9,170 10,496 8,027 10,526 410-51-532.42008 City Liability Insurance 22,019 16,895 12,834 31,706 410-51-532.42009 PERS 68,452 74,366 57,614 74,148
410-51-532.42010 Medicare Tax 4,574 5,246 3,927 5,273
410-51-532.42011 Social Security 629 1,992 1,367 1,992
410-51-532.42012 Retiree Health Insurance 7,764 8,473 6,641 8,673 410-51-532.42013 Deferred Comp 3,793 5,141 3,475 5,049
410-51-532.42014 Deferred Comp In Lieu 1,417 2,052 1,832 2,052 410-51-532.42016 Employee Contrib To PERS (33,111) (36,414) (28,237) (36,932) 410-51-532.42019 PERS UAL (Unfunded Accrued Liability) 78,021 85,009 70,840 88,036 Account Classification Total: BE - Benefits 275,157 259,550 229,452 267,038 CO - Contractual Services
351

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 410 Water Quality Control (WQC)
410-51-532.43020 Car Wash 0 25 0 25
410-51-532.43065 Copier Maintenance/Lease 48 550 63 550 410-51-532.43077 Tree Trimming 14,208 15,000 0 0
410-51-532.43110 Laundry & Linen Service 949 1,500 1,243 1,500 410-51-532.43120_005 Building Maintenance Repairs 2,552 3,000 711 3,000 410-51-532.43125_012 Maintenance Vandalism 0 2,000 0 2,000 410-51-532.43125_014 Maintenance Radio Maint/Repair 0 5,000 0 5,000 410-51-532.43125_015 Maintenance TID Canal Maint 0 10,000 0 0 410-51-532.43125_016 Maintenance Weed Spraying 19,580 20,000 8,675 0 410-51-532.43125_020 Maintenance Pumps/Motors 9,173 25,000 858 30,000 410-51-532.43125_021 Maintenance Aerators 0 5,000 0 0
410-51-532.43125_037 Maintenance MMS Subscription 2,703 2,703 2,703 2,703 410-51-532.43150 Pest Control 0 500 0 0
410-51-532.43153 Gopher Control 26,663 40,000 0 0
410-51-532.43155 Physicals, Shots & Psychological 573 1,000 535 1,000 410-51-532.43296 Street Sweeping 272,979 264,000 195,566 0 410-51-532.43319 Regulatory Fees 0 0 0 57,000
410-51-532.43326 Basin Debris Removal 0 7,500 0 0
410-51-532.43365 Trash Capture 0 50,000 0 0
Account Classification Total: CO - Contractual Services 349,427 452,778 210,353 102,778 SU - Supplies and Maintenance
410-51-532.44001_000 Supplies General 33,965 40,000 5,777 40,000 410-51-532.44001_006 Supplies Parks Storm Supplies 25,699 35,000 7,707 0 410-51-532.44001_118 Supplies Fencing 0 11,500 85 10,000 410-51-532.44001_120 Supplies Trees, Shrubs, Seed 1,099 8,000 0 0 410-51-532.44005_010 Chemicals Fertilizers 11,609 12,000 (219) 0 410-51-532.44030_001 Minor Equipment Safety 2,458 5,000 1,027 5,000 410-51-532.44030_002 Minor Equipment Tools 0 15,000 1,909 15,000 Account Classification Total: SU - Supplies and Maintenance 74,830 126,500 16,287 70,000 UT - Utilities
410-51-532.45001_000 Telephone General 958 1,000 1,196 1,500 410-51-532.45001_002 Telephone Wireless/Tablet Service Plan 552 1,100 380 1,500 410-51-532.45002_000 Turlock Irrigation District General 122,067 100,000 89,729 0 410-51-532.45002_010
Turlock Irrigation District TID Improvement
District 13,708 22,000 11,625 0
Account Classification Total: UT - Utilities 137,285 124,100 102,931 3,000 VE - Vehicle Expenses
410-51-532.46000 Auto Allowance 564 576 450 384
410-51-532.46010 Equipment Rental 21,148 5,000 0 5,000
410-51-532.46020 Fleet Maintenance Labor 8,021 28,750 7,938 28,000 410-51-532.46025 Outside Contractor Labor 1,759 5,750 370 5,500 410-51-532.46031 Gas & Oil 10,546 10,000 8,427 10,000
410-51-532.46032 Vehicle & Small Equipment Maintenance Parts 8,374 11,500 1,010 11,500 410-51-532.46034 Vehicle Insurance 3,873 500 904 500
Account Classification Total: VE - Vehicle Expenses 54,285 62,076 19,099 60,884 MI - Miscellaneous Expenses
410-51-532.47065 Professional Development 407 348 142 306 410-51-532.47070_000 Property Taxes General 79 150 79 150 410-51-532.47070_001
Property Taxes WARP Storm Drain Direct
Assess 102 150 102 150
410-51-532.47080 Shoe Allowance 986 1,920 1,050 2,000
352

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 410 Water Quality Control (WQC)
410-51-532.47081 Educational Assistance Program
Reimbursement 0 500 0 500
410-51-532.47095_000 Training General/Travel 150 1,200 0 1,200 410-51-532.47500 NPDES Phase II MS4 Storm Compliance 15,902 30,000 34,274 0 Account Classification Total: MI - Miscellaneous Expenses 17,625 34,268 35,647 4,306 TO - Transfers Out
410-51-532.48001_083 Transfers Out To Fd 501 for I.T. Services 22,917 22,247 18,540 20,517 410-51-532.48001_085 Transfers Out To Fd 242 Network 232 1,326 1,326 1,322 410-51-532.48001_090 Transfers Out Vehicle & Equip Replacement 40,735 40,735 40,735 0 410-51-532.48001_125 Transfers Out For Leaf Pick Up 0 45,000 0 0 410-51-532.48001_186
Transfers Out To Fd 301 ADA Sidewalk
Improve 5,532 15,000 0 15,000
Account Classification Total: TO - Transfers Out 69,416 124,308 60,601 36,839 Division Total: 532 - Storm Basin Maintenance 1,129,144 1,636,783 1,018,413 1,048,794 Department Total: 51 - Sewer 1,129,144 1,636,783 1,018,413 1,048,794 EXPENSES Total 1,129,144 1,636,783 1,018,413 1,048,794
Fund REVENUE Total: 410 - Water Quality Control (WQC) 0 0 69 0 Fund EXPENSE Total: 410 - Water Quality Control (WQC) 1,129,144 1,636,783 1,018,413 1,048,794 Division Total: 532 - Storm Basin Maintenance (1,129,144) (1,636,783) (1,018,344) (1,048,794) Division: 534 - Capital Repair/Replacement

REVENUES
CH - Charges for Services
410-51-534.35430 Capital Repair/Replacement 1,264,221 1,300,000 0 1,200,000 Account Classification Total: CH - Charges for Services 1,264,221 1,300,000 0 1,200,000 OR - Other Revenues
410-51-534.39000 Gain on Disposal of Fixed Asset 409 0 0 0 410-51-534.37030 Sale of Property 0 0 50,200 0
Account Classification Total: OR - Other Revenues 409 0 50,200 0 Division Total: 534 - Capital Repair/Replacement 1,264,629 1,300,000 50,200 1,200,000 Department Total: 51 - Sewer 1,264,629 1,300,000 50,200 1,200,000 REVENUES Total 1,264,629 1,300,000 50,200 1,200,000

EXPENSES
Department: 51 - Sewer
Division: 534 - Capital Repair/Replacement
CO - Contractual Services
410-51-534.43096 Clean Digester 0 100,000 0 100,000
410-51-534.43125_038 Maintenance Fence Repair 9,474 20,000 0 20,000 410-51-534.43351 Facility Site Improvements 233,416 65,000 10,743 400,000 410-51-534.43353 RWQCF-OPS Building Repairs 59,523 75,000 8,028 75,000 410-51-534.43359 Professional Engineering Services 73,608 285,000 78,822 125,000 410-51-534.43363 Coating Contract 22,521 399,000 153,567 498,000 Account Classification Total: CO - Contractual Services 398,542 944,000 251,161 1,218,000 SU - Supplies and Maintenance
410-51-534.44030_001 Minor Equipment Safety 1,673 10,000 532 10,000 410-51-534.44030_007 Minor Equipment Storm 236 5,000 539 5,000 410-51-534.44030_028 Minor Equipment Lab 25,634 60,000 24,052 60,000 410-51-534.44030_042 Minor Equipment New TV Truck Software, Etc. 5,250 25,000 6,500 0 410-51-534.44030_048 Minor Equipment CCTV Camera 6,064 12,000 10,050 0 410-51-534.44030_081 Minor Equipment Headworks 0 0 0 50,000 353

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 410 Water Quality Control (WQC)
410-51-534.44030_082 Minor Equipment Flotator 0 0 0 50,000 410-51-534.44030_083 Minor Equipment Biotower 0 0 0 50,000 410-51-534.44030_084 Minor Equipment Aeration 0 0 0 50,000 410-51-534.44030_085 Minor Equipment Secondary Clarifier 0 0 0 70,000 410-51-534.44030_086
Minor Equipment High Rate Coagulation
Clarifier 0 0 0 75,000
410-51-534.44030_087 Minor Equipment Cloth Filter 0 0 0 65,000 410-51-534.44030_088 Minor Equipment Chlorine 0 0 0 50,000 410-51-534.44030_089 Minor Equipment Dechlorination 0 0 0 50,000 410-51-534.44030_090 Minor Equipment Digester 0 0 0 225,000 410-51-534.44090 Office Equipment & Furniture 20,199 20,000 4,033 20,000 410-51-534.44101 Industry Monitoring Equipment 70,810 110,000 45,720 150,000 410-51-534.44103 Small Equipment Replacement - Parks 1,814 5,000 0 5,000 410-51-534.44105 Small Equipment Replacement 5,263 70,000 61,406 60,000 410-51-534.44106 Samplers 30,664 45,000 5,116 40,000
410-51-534.44110 WQC Pump Maintenance 167,674 200,000 42,877 150,000 410-51-534.44155 Homeland Security 0 20,000 0 20,000
Account Classification Total: SU - Supplies and Maintenance 335,281 582,000 200,827 1,255,000 CA - Capital Outlay
410-51-534.51020 Equipment Replacement 0 0 0 255,000
410-51-534.51126 Water Main/Waterline Replacement 257,492 0 0 0 410-51-534.51189
Sewer Line Replace-Alleys
(Brdwy,Bell,Colorado,Lyons,Cooper) 45,694 350,000 171,637 350,000 410-51-534.51252 Sewer Main Line Replacement 0 215,000 0 0 410-51-534.51270 Construction Project 0 200,000 0 200,000 410-51-534.51300 Construction Repairs/Improvements 91,776 1,259,000 1,211,903 1,259,000 410-51-534.51343 Secondary Clarifier Equipment Replacement 37,183 110,000 48,598 0 410-51-534.51348 Flotator Equipment Replacement 15,391 20,000 13,747 0 410-51-534.51382 TV Inspection Van & Equipment 0 50,000 0 50,000 410-51-534.51389 Headworks Equipment Replacement 2,167 25,000 17,133 0 410-51-534.51390 Biotower Equipment Replacement 618,807 45,000 36,276 0 410-51-534.51396 Data Management System Software 0 10,000 0 10,000 410-51-534.51398 Digester Equipment Replacement 143,277 195,000 139,701 0 410-51-534.51403 Chlorine Equipment Replacement 7,589 20,000 9,165 0 410-51-534.51404 Aeration Equipment Replacement 19,973 50,000 3,695 0 410-51-534.51406 Dechlorination Equipment Replacement 15,123 25,000 0 0 410-51-534.51407 Chemical Storage/Component Replace Proj. 185,496 491,000 251,249 200,000 410-51-534.51421
Tully Rd Sewer Trunk Main
Evaluation/Replacement 52,071 3,000,000 1,830 3,000,000 410-51-534.51423 Security Fencing Corp Yard (North Side) 0 40,000 0 0 410-51-534.51425 High Rate Coagulation Clarifier 0 75,000 0 0 410-51-534.51426 Cloth Filter Capital Equipment 38,532 65,000 0 0 Account Classification Total: CA - Capital Outlay 1,530,572 6,245,000 1,904,935 5,324,000 Division Total: 534 - Capital Repair/Replacement 2,264,395 7,771,000 2,356,922 7,797,000 Department Total: 51 - Sewer 2,264,395 7,771,000 2,356,922 7,797,000 EXPENSES Total 2,264,395 7,771,000 2,356,922 7,797,000
Fund REVENUE Total: 410 - Water Quality Control (WQC) 1,264,629 1,300,000 50,200 1,200,000 Fund EXPENSE Total: 410 - Water Quality Control (WQC) 2,264,395 7,771,000 2,356,922 7,797,000 Division Total: 534 - Capital Repair/Replacement (999,766) (6,471,000) (2,306,722) (6,597,000) Fund Total: 410 - Water Quality Control (WQC)
354

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 410 Water Quality Control (WQC)
22,513,321 22,324,850 17,952,728 27,687,522
18,200,475 31,366,348 21,227,667 31,503,715
4,312,846 (9,041,498) (3,274,939) (3,816,193)Fund Total: 410 - Water Quality Control (WQC) Fund REVENUE Total: 410 - Water Quality Control (WQC) Fund EXPENSE Total: 410 - Water Quality Control (WQC) 355

CITY OF TURLOCK BUDGET FY 25-26PURPOSEPROGRAMS

GOALS AND OBJECTIVES
●
●
● Complete the preparation of a new fee nexus study and adjust fees as needed Fund 411 Storm Drainage Construction
The purpose of this fund is to provide storm drain infrastructure throughout the City of Turlock in accordance with the Storm Water Master Plan adopted in 2013.

Master storm drain fees are collected from new development at the recordation of their Parcel or Subdivision Map or at building permit issuance. These fees are collected on a per acre and zoning basis.

Enhance the collection, storage and delivery of storm water to the San Joaquin River
Ensure that development mitigates its impacts to the City storm drain system 356

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: 411 - Storm Drainage Construction
Department: 51 - Sewer
Division: 536 - Capital

REVENUES
IN - Interest Income
411-51-536.33000 Interest Income 166,275 142,900 (28,830) 199,100 411-51-536.33099 Market Valuation 73,679 0 0 0
Account Classification Total: IN - Interest Income 239,954 142,900 (28,830) 199,100 CH - Charges for Services
411-51-536.35197_011 Admin Fee Stormwater Master Plan 14,663 15,000 6,117 15,000 411-51-536.35432 Storm Drainage Fees 595,305 586,000 252,682 250,000 Account Classification Total: CH - Charges for Services 609,968 601,000 258,800 265,000 Division Total: 536 - Capital 849,922 743,900 229,970 464,100 Department Total: 51 - Sewer 849,922 743,900 229,970 464,100 REVENUES Total 849,922 743,900 229,970 464,100

EXPENSES
Department: 51 - Sewer
Division: 536 - Capital
CO - Contractual Services
411-51-536.43030 City Engineering Services 0 5,000 0 5,000 411-51-536.43060_000 Contract Services General 0 20,000 0 20,000 411-51-536.43169 Reporting 632 1,250 1,222 1,250
Account Classification Total: CO - Contractual Services 632 26,250 1,222 26,250 MI - Miscellaneous Expenses
411-51-536.47010 Bank Charges 3,647 700 0 3,900
Account Classification Total: MI - Miscellaneous Expenses 3,647 700 0 3,900 CA - Capital Outlay
411-51-536.51270 Construction Project 0 5,000,000 2,742 5,000,000 Account Classification Total: CA - Capital Outlay 0 5,000,000 2,742 5,000,000 Division Total: 536 - Capital 4,278 5,026,950 3,964 5,030,150 Department Total: 51 - Sewer 4,278 5,026,950 3,964 5,030,150 EXPENSES Total 4,278 5,026,950 3,964 5,030,150
Fund REVENUE Total: 411 - Storm Drainage Construction 849,922 743,900 229,970 464,100 Fund EXPENSE Total: 411 - Storm Drainage Construction 4,278 5,026,950 3,964 5,030,150 Fund Total: 411 - Storm Drainage Construction 845,644 (4,283,050) 226,006 (4,566,050) City of Turlock Proposed 25-26 Budget
Fund 411 Storm Drainage Construction
357

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
●
● Provide for the installation of a small amount of sewer lines in needed areas of the City
Fund 412 Sewer Construction
The purpose of this fund is to provide a revenue stream for the reimbursement to developers for the installation of public sewer lines and the construction of a small amount of public sewer lines on an annual basis.

This program collects fees from developers who build adjacent to roadways that have a fully functional sewer line. These fees are collected on a linear foot basis and are used to reimburse the City of Turlock or developers who originally installed the sewer lines.

Provide reimbursement to developers for the installation of sewer lines Provide reimbursement to the City of Turlock for the installation of sewer lines 358

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: 412 - Sewer Construction
Department: 51 - Sewer
Division: 536 - Capital

REVENUES
IN - Interest Income
412-51-536.33000 Interest Income 10,958 21,100 (1,649) 15,200 412-51-536.33099 Market Valuation (1,215) 0 0 0
Account Classification Total: IN - Interest Income 9,743 21,100 (1,649) 15,200 CH - Charges for Services
412-51-536.35433 Sewer Line Construction 82,925 70,000 32,571 70,000 Account Classification Total: CH - Charges for Services 82,925 70,000 32,571 70,000 Division Total: 536 - Capital 92,668 91,100 30,923 85,200 Department Total: 51 - Sewer 92,668 91,100 30,923 85,200 REVENUES Total 92,668 91,100 30,923 85,200

EXPENSES
Department: 51 - Sewer
Division: 536 - Capital
MI - Miscellaneous Expenses
412-51-536.47010 Bank Charges 274 200 0 300
Account Classification Total: MI - Miscellaneous Expenses 274 200 0 300 CA - Capital Outlay
412-51-536.51270 Construction Project 297,016 350,000 35 350,000 Account Classification Total: CA - Capital Outlay 297,016 350,000 35 350,000 Division Total: 536 - Capital 297,290 350,200 35 350,300 Department Total: 51 - Sewer 297,290 350,200 35 350,300 EXPENSES Total 297,290 350,200 35 350,300
Fund REVENUE Total: 412 - Sewer Construction 92,668 91,100 30,923 85,200 Fund EXPENSE Total: 412 - Sewer Construction 297,290 350,200 35 350,300 Fund Total: 412 - Sewer Construction (204,623) (259,100) 30,888 (265,100) City of Turlock Proposed 25-26 Budget
Fund 412 Sewer Construction
359

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS
● ● ● ● BUDGET HIGHLIGHTS●
Prepare strategic infrastructure and investment plans to effectively plan for growthand development with an appropriate financing strategyEnsure the City of Turlock Wastewater Treatment Facility remains a state of the artoperation. Comply with the provisions RWQCB'S Waste Discharge Requirementsfor the City of Turlock's Control FacilityNo expansion projects are planned for the upcoming FY.

Fund 413 Water Quality ControlCapital Expansion ReserveThe Water Quality Control Capital Expansion Reserve is used to construct capital wastewaterand storm water projects necessitated by new growth and development. The City of Turlockcollects development impact fees to add capacity to the wastewater and storm water systemsas new growth and development occurs, and to ensure that growth pays its own way withoutsubsidies from existing customers.To mitigate the impacts of growth on the City of Turlock's wastewater and storm waterinfrastructure, capital improvements are programmed to do the following:Ensure that new growth and development does not create deficiencies in the City'scritical wastewater and storm water systemsInvest prudently in critical infrastructure improvements that will improve systemcapacity 360

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: 413 - WQC-Capital Expansion Reserve
Department: 51 - Sewer
Division: 536 - Capital

REVENUES
IN - Interest Income
413-51-536.33000 Interest Income 253,921 188,900 (46,113) 294,400 413-51-536.33099 Market Valuation 93,716 0 0 0
Account Classification Total: IN - Interest Income 347,637 188,900 (46,113) 294,400 CH - Charges for Services
413-51-536.35434 Sewer Capital Expansion Fee 1,582,297 1,000,000 1,033,003 1,000,000 Account Classification Total: CH - Charges for Services 1,582,297 1,000,000 1,033,003 1,000,000 Division Total: 536 - Capital 1,929,934 1,188,900 986,890 1,294,400 Department Total: 51 - Sewer 1,929,934 1,188,900 986,890 1,294,400 REVENUES Total 1,929,934 1,188,900 986,890 1,294,400

EXPENSES
Department: 51 - Sewer
Division: 536 - Capital
MI - Miscellaneous Expenses
413-51-536.47010 Bank Charges 5,390 800 0 5,800
Account Classification Total: MI - Miscellaneous Expenses 5,390 800 0 5,800 Division Total: 536 - Capital 5,390 800 0 5,800
Department Total: 51 - Sewer 5,390 800 0 5,800
EXPENSES Total 5,390 800 0 5,800
Fund REVENUE Total: 413 - WQC-Capital Expansion Reserve 1,929,934 1,188,900 986,890 1,294,400 Fund EXPENSE Total: 413 - WQC-Capital Expansion Reserve 5,390 800 0 5,800 Division Total: 536 - Capital 1,924,545 1,188,100 986,890 1,288,600 Division: 537 - Headworks

REVENUES
CH - Charges for Services
413-51-537.35435 Reserve Capacity Charges 0 0 115 0
413-51-537.35436 Sewer Capacity Charges 706,753 700,000 0 0 Account Classification Total: CH - Charges for Services 706,753 700,000 115 0 Division Total: 537 - Headworks 706,753 700,000 115 0
Department Total: 51 - Sewer 706,753 700,000 115 0
REVENUES Total 706,753 700,000 115 0

EXPENSES
Department: 51 - Sewer
Division: 537 - Headworks
MI - Miscellaneous Expenses
413-51-537.47083 Industrial Rate Payer Assistance Program 0 2,180,607 314,256 1,750,000 Account Classification Total: MI - Miscellaneous Expenses 0 2,180,607 314,256 1,750,000 Division Total: 537 - Headworks 0 2,180,607 314,256 1,750,000 Department Total: 51 - Sewer 0 2,180,607 314,256 1,750,000 EXPENSES Total 0 2,180,607 314,256 1,750,000
Fund REVENUE Total: 413 - WQC-Capital Expansion Reserve 706,753 700,000 115 0 Fund EXPENSE Total: 413 - WQC-Capital Expansion Reserve 0 2,180,607 314,256 1,750,000 Division Total: 537 - Headworks 706,753 (1,480,607) (314,141) (1,750,000) City of Turlock Proposed 25-26 Budget
Fund 413 WQC-Capital Expansion Reserve
361

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 413 WQC-Capital Expansion Reserve
Division: 539 - RWQCF Upgrade and Expansion
No revenues or expenses budgeted for this Fiscal Year.
2,636,687 1,888,900 987,005 1,294,400
5,390 2,181,407 314,256 1,755,800
2,631,297 (292,507) 672,749 (461,400)Fund Total: 413 - WQC-Capital Expansion Reserve Fund Total: 413 - WQC-Capital Expansion Reserve
Fund REVENUE Total: 413 - WQC-Capital Expansion Reserve Fund EXPENSE Total: 413 - WQC-Capital Expansion Reserve 362

CITY OF TURLOCK BUDGET FY 25-26PURPOSEPROGRAMSGOALS AND OBJECTIVES● ● ● Complete the preparation of a new fee nexus study and adjust fees as needed Fund 414 Sewer Line/Trunk ConstructionThe purpose of this fund is to provide a revenue stream for the construction of public sewertrunk lines.This program collects fees from developers at the building permit based on the use and zoningof the proposed development or other criteria as provided for in the Municipal Code.Provide reimbursement to developers for the installation of sewer trunk linesProvide funds to the City of Turlock for the installation of sewer trunk lines 363

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: 414 - Sewer LIne/Trunk Construction
Department: 51 - Sewer
Division: 536 - Capital

REVENUES
IN - Interest Income
414-51-536.33000 Interest Income 90,087 76,000 (15,708) 107,400 414-51-536.33099 Market Valuation 39,289 0 0 0
Account Classification Total: IN - Interest Income 129,376 76,000 (15,708) 107,400 CH - Charges for Services
414-51-536.35197_012 Admin Fee Sewer Trunk Capacity Fee 10,845 10,000 10,955 10,000 414-51-536.35438 Line Construction 364,072 350,000 383,670 350,000 Account Classification Total: CH - Charges for Services 374,917 360,000 394,626 360,000 Division Total: 536 - Capital 504,292 436,000 378,917 467,400 Department Total: 51 - Sewer 504,292 436,000 378,917 467,400 REVENUES Total 504,292 436,000 378,917 467,400

EXPENSES
Department: 51 - Sewer
Division: 536 - Capital
CO - Contractual Services
414-51-536.43169 Reporting 632 1,250 1,222 1,250
Account Classification Total: CO - Contractual Services 632 1,250 1,222 1,250 MI - Miscellaneous Expenses
414-51-536.47010 Bank Charges 1,969 400 0 2,100
Account Classification Total: MI - Miscellaneous Expenses 1,969 400 0 2,100 CA - Capital Outlay
414-51-536.51270 Construction Project 245 2,700,000 184,672 2,700,000 Account Classification Total: CA - Capital Outlay 245 2,700,000 184,672 2,700,000 Division Total: 536 - Capital 2,845 2,701,650 185,894 2,703,350 Department Total: 51 - Sewer 2,845 2,701,650 185,894 2,703,350 EXPENSES Total 2,845 2,701,650 185,894 2,703,350
Fund REVENUE Total: 414 - Sewer LIne/Trunk Construction 504,292 436,000 378,917 467,400 Fund EXPENSE Total: 414 - Sewer LIne/Trunk Construction 2,845 2,701,650 185,894 2,703,350 Fund Total: 414 - Sewer LIne/Trunk Construction 501,447 (2,265,650) 193,023 (2,235,950) City of Turlock Proposed 25-26 Budget
Fund 414 Sewer Line/Trunk Construction
364

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
GOALS AND OBJECTIVES● ● BUDGET HIGHLIGHTS●
Fund 416 Recycle Water SalesThis fund provides the funding for recycled water projects, primarily the Turlock componentof the North Valley Regional Recycled Water Project (NVRRWP) through the sale of recycledwater. The NVRRWP is a partnership between the cities of Turlock and Modesto who taketheir treated recycled water and send it to the Del Puerto Water District via the Delta MendotaCanal. The District, in turn, distributea that water to agricultural customers in its service area.The Del Puerto Water District was responsible for all costs associated with construction andoperation of the program. The project constructed a pipeline to convey recycled water bygravity from the City of Turlock's Harding Drain Bypass Pipeline to a pump station at the Cityof Modesto's Water Quality Control Facility on Jennings Road, where it combines withrecycled water from Modesto for conveyance to the Delta Mendota Canal. The TurlockComponent of the North Valley Project involved 37,800 linear feet (seven miles) of 36-inchdiameter pipeline.Ensure Turlock's disinfected tertiary-treated wastewater "recycled water" is used ina beneficial mannerDevelop a stream or revenue from recycled water sales to construct, operate, andmaintain capital infrastructure for the treatment and conveyance of recycled waterWhile this project has been completed, maintenance is required for air relief valves,cathodic protection units, special valves and the Supervisory Control and DataAcquisition (SCADA) system. 365

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: 416 - Recycled Water Sales
Department: 51 - Sewer
Division: 530 - Operations

REVENUES
IN - Interest Income
416-51-530.33000 Interest Income 105,239 84,400 (16,846) 127,100 416-51-530.33099 Market Valuation (10,498) 0 0 0
Account Classification Total: IN - Interest Income 94,741 84,400 (16,846) 127,100 IG - Intergovernmental
416-51-530.34176 City of Modesto Cost Sharing 0 0 0 400,000 Account Classification Total: IG - Intergovernmental 0 0 0 400,000 CH - Charges for Services
416-51-530.35411 TID-Recycled Water-Walnut Energy Center 20,542 18,000 22,064 25,000 416-51-530.35414_002 Recycled Water Sales Del Puerto Water District 1,519,171 1,500,000 795,070 1,500,000 Account Classification Total: CH - Charges for Services 1,539,713 1,518,000 817,134 1,525,000 Division Total: 530 - Operations 1,634,454 1,602,400 800,289 2,052,100 Department Total: 51 - Sewer 1,634,454 1,602,400 800,289 2,052,100 REVENUES Total 1,634,454 1,602,400 800,289 2,052,100

EXPENSES
Department: 51 - Sewer
Division: 530 - Operations
SA - Salaries
416-51-530.49007 Salary Charges From Other Departments 117,856 150,000 112,405 110,000 Account Classification Total: SA - Salaries 117,856 150,000 112,405 110,000 CO - Contractual Services
416-51-530.43055_002 Consultant Audit 1,565 0 0 0
416-51-530.43115_000 Maint-Air & Heat General 0 500 0 500 416-51-530.43125_016 Maintenance Weed Spraying 900 1,500 375 1,500 416-51-530.43150 Pest Control 0 500 0 500
416-51-530.43311 Contract - Analysis Water Waste 0 50,000 0 50,000 416-51-530.43314 Contract Help - Service 53,940 130,000 54,787 155,000 416-51-530.43316 NPDES Permit Studies 5,367 250,000 85,610 250,000 416-51-530.43318 Professional Services-Debt 0 500 0 0
416-51-530.43319 Regulatory Fees 0 110,000 67,536 95,000 416-51-530.43320 Special Services/Projects 0 20,000 0 20,000 Account Classification Total: CO - Contractual Services 61,772 563,000 208,308 572,500 SU - Supplies and Maintenance
416-51-530.44001_000 Supplies General 3,738 24,500 1,495 25,000 Account Classification Total: SU - Supplies and Maintenance 3,738 24,500 1,495 25,000 UT - Utilities
416-51-530.45002_000 Turlock Irrigation District General 67,840 100,000 60,501 100,000 416-51-530.45017 City of Modesto-O & M Flow through 0 0 0 400,000 Account Classification Total: UT - Utilities 67,840 100,000 60,501 500,000 DS - Debt Service
416-51-530.53024_001 SRF NVRRWP Loan Interest 333,950 325,351 325,351 315,428 416-51-530.53024_002 SRF NVRRWP Loan Principal 0 551,288 551,288 561,211 Account Classification Total: DS - Debt Service 333,950 876,639 876,638 876,639 Division Total: 530 - Operations 585,156 1,714,139 1,259,347 2,084,139 Department Total: 51 - Sewer 585,156 1,714,139 1,259,347 2,084,139 EXPENSES Total 585,156 1,714,139 1,259,347 2,084,139
City of Turlock Proposed 25-26 Budget
Fund 416 Recycled Water Sales
366

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 416 Recycled Water Sales
Fund REVENUE Total: 416 - Recycled Water Sales 1,634,454 1,602,400 800,289 2,052,100 Fund EXPENSE Total: 416 - Recycled Water Sales 585,156 1,714,139 1,259,347 2,084,139 Division Total: 530 - Operations 1,049,298 (111,739) (459,058) (32,039) Division: 540 - NorthValleyRegional RecycledWtr

EXPENSES
CO - Contractual Services
416-51-540.43318 Professional Services-Debt 500 0 0 0
Account Classification Total: CO - Contractual Services 500 0 0 0 Division Total: 540 - NorthValleyRegional RecycledWtr 500 0 0 0 Department Total: 51 - Sewer 500 0 0 0
EXPENSES Total 500 0 0 0
Fund REVENUE Total: 416 - Recycled Water Sales
Fund EXPENSE Total: 416 - Recycled Water Sales 500 0 0 0 Division Total: 540 - NorthValleyRegional RecycledWtr (500) 0 0 0 1,634,454 1,602,400 800,289 2,052,100
585,656 1,714,139 1,259,347 2,084,139
1,048,798 (111,739) (459,058) (32,039)Fund Total: 416 - Recycled Water Sales Fund Total: 416 - Recycled Water Sales
Fund REVENUE Total: 416 - Recycled Water Sales
Fund EXPENSE Total: 416 - Recycled Water Sales
367

CITY OF TURLOCK BUDGET FY 25-26PURPOSE
PROGRAMS● ● ● ● ●
Fund 420 Water EnterpriseThe City of Turlock operates its own water utility that is responsible for the provision of anadequate and reliable supply of potable water to approximately 20,000 residential,commercial and industrial accounts. All water is monitored to ensure compliance withstringent health standards established by the State Division of Drinking Water (DDW). Thewater utility is also responsible for ensuring adequate fire flows and pressures for firesuppression purposes. In December 2017, City Council adopted a series of rate increases thatended in January 2022.

Water Production: Operates and maintains the City's drinking water well systemwhich produced 4.2 billion gallons of potable water in 2024 from 15 activegroundwater wells. The City of Turlock received 2.277 billion gallons of surfacewater from SRWA in 2024.Water Distribution: Operates, maintains and repairs the City's drinking waterdistribution system which includes approximately 265 miles of water lines, threeone-million gallon water storage tanks, and nearly 20,000 water meters.Water Conservation: Ensures prudent and responsible water use.

One of this division’s main functions is maintaining the health and safety of the City’sresidents by efficiently and cost-effectively providing a safe and reliable drinking water supplyand a reliable water supply for fire suppression. Staff are certified in the fields of waterdistribution, collections systems, backflow device protection, cross-connection control andwater treatment.

Capital Improvements: Coordinates maintenance and upgrades to City's waterproduction and distribution infrastructure.Drinking Water Quality & Safety: Protect the City's drinking water supplythrough development and sampling standards for new construction and theimplementation of a backflow prevention program.Regulatory Affairs: Deals mainly with regulatory compliance issues mandated bylocal, state and federal agencies. Areas of responsibility include, but are not limitedto, employee health and safety, potable water supply, wastewater treatment anddisposal, storm water requirements, solid waste and recycling, air quality, and toxicsubstances. The division also spearheads various public outreach and educationefforts to encourage responsible stewardship of environmental resources.Forecasting future utility infrastructure needs based upon data analysis and othertools available is also a responsibility of this division. 368

CITY OF TURLOCK BUDGET FY 25-26Fund 420 Water Enterprise

GOALS AND OBJECTIVES
●
●
●
●
●
●
●
●
●
Protect the public health by providing an adequate and reliable supply of safedrinking water that meets or exceeds the minimum standards established by theState Division of Drinking Water (DDW).Operate and maintain the City of Turlock's water utility in a reliable, safe,productive, and cost-efficient manner. Provide excellent customer service.Protect the quality and quantity of the City's drinking water supply, including theconstruction of new wells and continued evaluation of water storage opportunitiesto improve system pressure.

Continue participation of Downtown PCE mitigation treatment system incooperation with the CVRWQCB.

Cooperate in regional efforts to manage the groundwater basin, including thecompletion of a groundwater management plan, and the development of anIntegrated Regional Water Management Plan.Increase the profile of the City's water conservation efforts to encourage prudentand responsible water use.Continue implementation of a universal water meter program, including anAutomated Meter Reader (AMR) system consistent with Council goals and StateLaw.Continue preventive maintenance programs and strategic infrastructureinvestments that ensure the efficient use of the City's groundwater supplies andprotects the public's investment in the potable water system.Continue ongoing sampling of the City's water supply, analyze data, and file reportsto monitor the quality of the City's water supply and assess its vulnerability. 369

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: 420 - Water
Department: 52 - Water
Division: 550 - Operations

REVENUES
IN - Interest Income
420-52-550.33000 Interest Income 467,530 172,600 (67,083) 566,600 420-52-550.33099 Market Valuation 408,640 0 0 0
420-52-550.33191 Interest Income-2017 Water Bond 789 0 0 0 Account Classification Total: IN - Interest Income 876,958 172,600 (67,083) 566,600 IG - Intergovernmental
420-52-550.35507 PCE Recovery-Prop 1 Grant 432,888 0 0 0 Account Classification Total: IG - Intergovernmental 432,888 0 0 0 CH - Charges for Services
420-52-550.35500_001 Water Sales Residential Flat 36,360 25,000 35,766 25,000 420-52-550.35500_002 Water Sales Residential Metered 15,261,630 15,200,000 13,923,291 15,700,000 420-52-550.35500_003 Water Sales Multiple Flat 646,339 600,000 569,691 630,000 420-52-550.35500_004 Water Sales Commercial Flat 26,524 25,000 24,517 25,000 420-52-550.35500_005 Water Sales Multiple Metered 1,744,330 1,700,000 1,543,303 1,740,000 420-52-550.35500_006 Water Sales Commercial Metered 2,674,886 2,600,000 2,373,750 2,800,000 420-52-550.35500_007 Water Sales Industrial Metered 2,028,951 1,900,000 1,606,479 1,950,000 420-52-550.35500_008 Water Sales Landscape Meter 1,276,823 1,200,000 1,127,885 1,300,000 420-52-550.35501 Water Connection Fee 97,195 65,000 47,111 65,000 420-52-550.35502 Construction Water 4,484 15,000 19,412 18,000 420-52-550.35503 Water Analysis 13,038 15,000 10,280 10,000 420-52-550.35504 Utility Sign Up Fee - Water 4,443 9,000 7,495 5,000 420-52-550.35505 Water Meter Sets 48,601 50,000 55,948 50,000 420-52-550.35508 Turn On Fee 61,665 50,000 56,040 50,000 420-52-550.35509 Damage Charges 0 1,000 519 0
420-52-550.35511 Water Penalties 40,125 115,000 119,975 125,000 Account Classification Total: CH - Charges for Services 23,965,394 23,570,000 21,521,463 24,493,000 OR - Other Revenues
420-52-550.37010_000 Miscellaneous General 118,068 0 97,089 100,000 420-52-550.37101 Repairs to City Property 0 0 1,726 0
420-52-550.37220_005 Insurance Refund/Recovery General 1,980 0 4,567 0 420-52-550.37030 Sale of Property 1,031 0 0 0
Account Classification Total: OR - Other Revenues 121,079 0 103,382 100,000 TI - Transfers In
420-52-550.38001_350 Transfers In Fr F119 for Arrearages 227,665 0 0 0 Account Classification Total: TI - Transfers In 227,665 0 0 0 Division Total: 550 - Operations 25,623,984 23,742,600 21,557,761 25,159,600 Department Total: 52 - Water 25,623,984 23,742,600 21,557,761 25,159,600 REVENUES Total 25,623,984 23,742,600 21,557,761 25,159,600

EXPENSES
Department: 52 - Water
Division: 550 - Operations
SA - Salaries
420-52-550.41001 Full Time Salaries 2,280,623 2,575,555 1,999,962 2,884,798 420-52-550.41002_000 Part Time Help General 11,528 25,000 14,550 58,500 420-52-550.41050 Bilingual Pay 15,616 17,062 16,406 16,628 420-52-550.41051 Confidential Pay 2,806 1,419 1,401 1,467 420-52-550.41052 Educational Incentive 10,008 8,266 9,285 8,595 City of Turlock Proposed 25-26 Budget
Fund 420 Water
370

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 420 Water
420-52-550.41053 Sick Leave Conversion Pay 12,768 20,000 12,255 20,000 420-52-550.41054 Stand By Wages 46,439 45,000 41,012 45,000 420-52-550.41055 Vacation Conversion Pay 27,348 15,000 19,208 15,000 420-52-550.41056 Management Leave Conversion 1,983 4,500 326 4,500 420-52-550.41059 Continuous Service Pay 24,896 28,216 20,339 22,861 420-52-550.41100_001 Overtime Standard 147,458 123,000 143,212 125,000 420-52-550.49006 Salary Credits From Other Departments (119,933) (60,000) (16,586) (20,000) 420-52-550.49007 Salary Charges From Other Departments 7,156 0 0 0 Account Classification Total: SA - Salaries 2,468,696 2,803,018 2,261,369 3,182,349 BE - Benefits
420-52-550.42002 Medical Dental Plan 520,483 630,657 440,521 544,970 420-52-550.42003 Vision Insurance 3,873 7,776 3,614 7,290 420-52-550.42004 Long Term Disability Insurance 9,558 14,268 10,944 10,818 420-52-550.42005 Life Insurance 4,888 9,850 180 5,452
420-52-550.42006 SUI 8,734 2,588 2,062 1,118
420-52-550.42007 Workers Comp Insurance 55,435 65,790 49,360 67,344 420-52-550.42008 City Liability Insurance 80,688 58,901 48,790 116,603 420-52-550.42009 PERS 423,211 507,293 365,043 519,841
420-52-550.42010 Medicare Tax 36,291 43,876 31,929 46,434 420-52-550.42011 Social Security 723 1,550 900 3,627
420-52-550.42012 Retiree Health Insurance 48,746 57,942 42,273 61,768 420-52-550.42013 Deferred Comp 16,173 23,424 13,968 25,966 420-52-550.42014 Deferred Comp In Lieu 7,753 5,700 15,641 17,100 420-52-550.42016 Employee Contrib To PERS (210,409) (251,238) (183,700) (264,595) 420-52-550.42019 PERS UAL (Unfunded Accrued Liability) 549,759 622,569 518,810 645,475 Account Classification Total: BE - Benefits 1,555,906 1,800,946 1,360,335 1,809,211 CO - Contractual Services
420-52-550.43005_000 Alarm Monitoring General 0 1,180 0 1,200 420-52-550.43010 Contract Attorney 7,050 40,000 0 40,000 420-52-550.43011 Gov't Relations / Public Affairs 30,000 30,000 25,750 35,000 420-52-550.43020 Car Wash 42 100 21 100
420-52-550.43035_000
City Hall Shared Costs-Contract Services Shared
Costs 25,045 26,187 19,662 28,072
420-52-550.43040 Collection Service 799 3,200 289 3,200 420-52-550.43055_002 Consultant Audit 23,182 17,820 6,805 18,515 420-52-550.43064 Fire Extinguisher 371 350 96 350
420-52-550.43065 Copier Maintenance/Lease 5,799 35,000 2,201 5,000 420-52-550.43066 Printer Maintenance 811 1,500 420 1,500 420-52-550.43100_001 Insurance Property 14,507 23,057 18,051 14,707 420-52-550.43110 Laundry & Linen Service 3,012 5,000 3,113 5,000 420-52-550.43115_000 Maint-Air & Heat General 2,282 11,500 1,956 11,500 420-52-550.43125_001 Maintenance Grounds/Well 2,291 2,000 3,266 5,000 420-52-550.43125_002 Maintenance HSQ Maint Agreement 11,135 15,000 9,015 15,000 420-52-550.43125_010 Maintenance Office/Computer Equip 2,598 5,000 4,648 5,000 420-52-550.43125_013 Maintenance New World Software 12,664 13,413 13,304 13,964 420-52-550.43125_027 Maintenance Electronic Plan Checking 0 500 0 500 420-52-550.43125_037 Maintenance MMS Subscription 27,030 27,030 27,030 27,030 420-52-550.43145 Pave Trenches 102,046 115,000 86,382 110,000 420-52-550.43150 Pest Control 8,950 30,000 8,015 25,000 420-52-550.43151 Contract Help-Collections & Billing 0 500 0 500 420-52-550.43155 Physicals, Shots & Psychological 2,253 2,500 2,730 2,500 371

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 420 Water
420-52-550.43165_002 Reports Mandated 858 10,000 1,250 10,000 420-52-550.43175 Transaction Fees-Credit Card 10,289 8,900 8,590 8,900 420-52-550.43228_001 Radio System Maintenance Motorola System 4,835 4,911 4,910 1,669 420-52-550.43228_002 Radio System Maintenance Subscriber 8,245 9,222 10,579 11,067 420-52-550.43314 Contract Help - Service 37,668 247,915 15,342 250,000 420-52-550.43318 Professional Services-Debt 5,144 20,000 800 20,000 420-52-550.43319 Regulatory Fees 84,590 175,000 133,544 175,000 420-52-550.43320 Special Services/Projects 144,727 200,000 94,524 215,000 420-52-550.43335 Bond Trustee/Arbitrage 4,230 7,000 0 7,000 420-52-550.43341 Annual Inspection Storage Tanks 0 7,500 5,700 180,000 420-52-550.43358 West Turlock Sub-Basin GSA 246,543 250,000 245,244 250,000 420-52-550.43501 Itron AMR Maint Agreements 14,685 15,000 14,219 50,000 420-52-550.43502 Itron AMR Web-Based Hosting Service 37,872 45,000 34,403 75,000 420-52-550.43503 PCE Legal Counsel & Atty Fees 4,188 50,000 1,305 50,000 420-52-550.43504 PCE Monitoring & Remediation 45,777 20,000 17,434 30,000 420-52-550.43506 State Water Fees 1,759 10,000 0 10,000 420-52-550.43508 Underground System Alert 3,129 7,000 4,120 7,000 420-52-550.43510 Water Master Plan Update (General Plan) 172,493 200,000 53,922 110,000 420-52-550.43512 Water Modeling 26,057 35,000 0 40,000
420-52-550.43513 Water Well Analysis 135,214 200,000 73,933 200,000 420-52-550.43515 Stanislaus Regional Water Authority 4,806 25,000 0 0 Account Classification Total: CO - Contractual Services 1,274,973 1,953,285 952,572 2,069,274 SU - Supplies and Maintenance
420-52-550.44001_000 Supplies General 151,192 145,000 69,753 145,000 420-52-550.44001_005 Supplies Piping Supplies 119,917 150,000 162,813 175,000 420-52-550.44001_116 Supplies Telemetry 6,654 10,000 3,784 10,000 420-52-550.44001_126 Supplies Water Conservation 2,036 5,000 1,197 5,000 420-52-550.44001_267 Supplies Laboratory 27,353 60,000 17,309 60,000 420-52-550.44005_006 Chemicals Chlorine 161,578 500,000 158,819 300,000 420-52-550.44010_001 Computer Software Maintenance 9,854 10,000 7,135 10,000 420-52-550.44010_006 Computer New World Software Licenses 0 600 0 600 420-52-550.44010_010 Computer Software Maintenance-IVR 4,749 5,000 4,749 5,000 420-52-550.44015_001 Utility Billing Supplies 0 6,000 7,242 6,000 420-52-550.44015_002 Utility Billing Postage 44,827 43,000 40,613 48,600 420-52-550.44015_003 Utility Billing Forms 10,352 10,000 9,980 12,100 420-52-550.44020 Forms 3,161 3,000 0 3,000
420-52-550.44030_001 Minor Equipment Safety 26,998 33,000 31,864 30,000 420-52-550.44030_002 Minor Equipment Tools 22,729 20,000 18,973 20,000 420-52-550.44030_028 Minor Equipment Lab 18,840 20,000 13,842 25,000 420-52-550.44040_000 Postage General 303 2,500 256 2,500 420-52-550.44090 Office Equipment & Furniture 16,725 28,820 7,119 20,000 420-52-550.44165 Granular Activated Carbon 90 160,000 14,625 160,000 Account Classification Total: SU - Supplies and Maintenance 627,355 1,211,920 570,071 1,037,800 UT - Utilities
420-52-550.45001_000 Telephone General 11,884 10,000 9,904 10,000 420-52-550.45001_002 Telephone Wireless/Tablet Service Plan 17,026 30,000 13,291 30,000 420-52-550.45002_000 Turlock Irrigation District General 1,230,870 1,300,000 895,060 1,300,000 420-52-550.45002_009 Turlock Irrigation District TID - Irrigation Water 0 200 0 200 420-52-550.45002_010
Turlock Irrigation District TID Improvement
District 0 1,500 0 1,500
372

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 420 Water
420-52-550.45004 City Hall Shared Costs - Utilities 9,279 8,677 7,679 9,673 420-52-550.45007 Internet Access 1,036 1,000 988 1,000
Account Classification Total: UT - Utilities 1,270,094 1,351,377 926,922 1,352,373 VE - Vehicle Expenses
420-52-550.46000 Auto Allowance 1,260 1,620 870 840
420-52-550.46010 Equipment Rental 225 3,000 1,440 3,000 420-52-550.46020 Fleet Maintenance Labor 30,606 50,000 29,919 50,000 420-52-550.46025 Outside Contractor Labor 20,762 20,000 13,071 20,000 420-52-550.46031 Gas & Oil 67,879 70,000 56,879 70,000
420-52-550.46032 Vehicle & Small Equipment Maintenance Parts 20,737 30,000 29,924 30,000 420-52-550.46034 Vehicle Insurance 1,907 3,600 6,226 2,700 Account Classification Total: VE - Vehicle Expenses 143,376 178,220 138,330 176,540 MI - Miscellaneous Expenses
420-52-550.47005 Advertising 8,275 30,000 1,712 20,000
420-52-550.47010 Bank Charges 197,712 195,000 144,136 211,600 420-52-550.47015 Books & Subscriptions 172 1,500 1,059 6,500 420-52-550.47020 Certification 6,910 12,000 3,885 12,000 420-52-550.47040_000 Dues Miscellaneous 7,193 12,000 9,089 15,500 420-52-550.47050 Meetings 144 1,000 876 2,500
420-52-550.47065 Professional Development 1,240 1,773 803 1,320 420-52-550.47070_000 Property Taxes General 4,098 5,000 4,217 5,000 420-52-550.47080 Shoe Allowance 4,868 8,600 4,030 8,600 420-52-550.47081
Educational Assistance Program
Reimbursement 540 1,000 144 1,000
420-52-550.47085 Small Claims 0 1,000 0 1,000
420-52-550.47090 Testing & Recruitment 13,100 15,000 4,031 10,000 420-52-550.47095_000 Training General/Travel 39,135 43,000 23,852 65,000 420-52-550.47254 Education and Outreach 36,958 30,000 16,092 30,000 420-52-550.47255 Rebate Program 6,625 100,000 5,375 20,000 420-52-550.47280_001
Grant Award Expendtiture SWRCB Arrearage
Program 217,862 0 0 0
Account Classification Total: MI - Miscellaneous Expenses 544,834 456,873 219,301 410,020 BD - Bad Debt
420-52-550.47012 Bad Debt Expense (8,347) 0 (1,568) 0
Account Classification Total: BD - Bad Debt (8,347) 0 (1,568) 0 DA - Depreciation and Amortization
420-52-550.52022 Amortization Expense - Bond OID & (OIP) (156,901) 0 0 0 Account Classification Total: DA - Depreciation and Amortization (156,901) 0 0 0 DS - Debt Service
420-52-550.53022_001 2017 Water Bond Interest 787,460 759,438 759,438 715,438 420-52-550.53022_002 2017 Water Bond Principal 0 880,000 880,000 920,000 Account Classification Total: DS - Debt Service 787,460 1,639,438 1,639,438 1,635,438 TO - Transfers Out
420-52-550.48001_007 Transfers Out To 240&305 BCH Rent-Coll&Bill 15,800 15,800 11,850 15,800 420-52-550.48001_008 Transfers Out To Fd 110 Bldg Maint-Coll & Bill 7,155 7,675 5,908 8,229 420-52-550.48001_009 Transfers Out To Fd 110 Utilities-Coll & Bill 2,720 2,543 2,249 2,835 420-52-550.48001_012 Transfers Out To Fd 501 Info Tech-GIS 32,657 32,346 22,797 50,597 420-52-550.48001_053
Transfers Out To Fd 110 GF Admin Fr Fd 420
Wtr 680,877 777,435 647,860 837,790
420-52-550.48001_076 Transfers Out To Fd 110 Public Safety Services 173,655 173,655 144,710 173,655 420-52-550.48001_083 Transfers Out To Fd 501 for I.T. Services 166,734 166,066 138,390 150,428 373

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 420 Water
420-52-550.48001_085 Transfers Out To Fd 242 Network 1,691 9,710 9,710 9,694 420-52-550.48001_089
Transfers Out To Fd 242 Computer
Replacement 2,626 1,517 1,517 0
420-52-550.48001_090 Transfers Out Vehicle & Equip Replacement 135,000 135,000 135,000 48,000 Account Classification Total: TO - Transfers Out 1,218,915 1,321,747 1,119,991 1,297,028 Division Total: 550 - Operations 9,726,360 12,716,824 9,186,759 12,970,033 Department Total: 52 - Water 9,726,360 12,716,824 9,186,759 12,970,033 EXPENSES Total 9,726,360 12,716,824 9,186,759 12,970,033 Fund REVENUE Total: 420 - Water 25,623,984 23,742,600 21,557,761 25,159,600 Fund EXPENSE Total: 420 - Water 9,726,360 12,716,824 9,186,759 12,970,033 Division Total: 550 - Operations 15,897,624 11,025,776 12,371,003 12,189,567 Division: 551 - Capital Repair/Replacement

REVENUES
CH - Charges for Services
420-52-551.35530 Meter Replacement Fee 572,790 500,000 2 550,000 420-52-551.35531 Water System Capital Repair 1,243,900 1,088,000 0 1,100,000 420-52-551.35533 Grid System Revenue 459,484 400,000 624,578 500,000 420-52-551.35534 Water Well Tax 3,451 4,500 3,702 3,000 Account Classification Total: CH - Charges for Services 2,279,625 1,992,500 628,282 2,153,000 CP - Capital Contributions
420-52-551.35532 Contributed Capital 437,112 0 0 0
Account Classification Total: CP - Capital Contributions 437,112 0 0 0 Division Total: 551 - Capital Repair/Replacement 2,716,737 1,992,500 628,282 2,153,000 Department Total: 52 - Water 2,716,737 1,992,500 628,282 2,153,000 REVENUES Total 2,716,737 1,992,500 628,282 2,153,000

EXPENSES
Department: 52 - Water
Division: 551 - Capital Repair/Replacement
CO - Contractual Services
420-52-551.43125_038 Maintenance Fence Repair 0 30,000 0 30,000 420-52-551.43351 Facility Site Improvements 1,000 200,000 0 200,000 420-52-551.43359 Professional Engineering Services 69,708 200,000 16,145 200,000 420-52-551.43430 Telemetry Upgrades 0 10,000 0 10,000
420-52-551.43550 Well Pump & Motor Repair/Replacement 120,686 150,000 78,463 150,000 420-52-551.43553 Misc Well House Roof Repair 19,418 120,000 37,465 50,000 Account Classification Total: CO - Contractual Services 210,812 710,000 132,074 640,000 SU - Supplies and Maintenance
420-52-551.44030_043 Minor Equipment Variable Frequency Drive 0 25,000 0 0 420-52-551.44030_064 Minor Equipment For Well Sites 31,301 125,000 32,950 150,000 420-52-551.44030_067 Minor Equipment RTU Replacement Batteries 0 15,000 0 15,000 420-52-551.44090 Office Equipment & Furniture 0 10,000 3,942 10,000 420-52-551.44105 Small Equipment Replacement 3,353 75,000 55,074 75,000 420-52-551.44114 Radio Telemetry Units 0 5,000 0 5,000
420-52-551.44155 Homeland Security 0 20,000 1,198 20,000 420-52-551.44166 Wellhead Repairs and Maintenance 0 0 0 100,000 Account Classification Total: SU - Supplies and Maintenance 34,655 275,000 93,164 375,000 CA - Capital Outlay
420-52-551.51020 Equipment Replacement 0 0 0 170,000
374

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 420 Water
420-52-551.51126 Water Main/Waterline Replacement 3,192,571 4,576,000 2,762,329 4,000,000 420-52-551.51176 Itron Equipment 22,706 120,000 19,680 75,000 420-52-551.51270 Construction Project 0 0 0 928,000
420-52-551.51291 Water Meters 95,329 625,000 214,245 400,000 420-52-551.51293 Water Flow Meters 12,671 30,000 8,683 30,000 420-52-551.51300 Construction Repairs/Improvements 334,328 500,000 159,077 500,000 420-52-551.51313 Well Rehabilitation 273,711 500,000 100,058 720,000 420-52-551.51329 Mechanical Seals for Water Tank Sites 0 5,000 0 45,000 420-52-551.51356 Surface Water Dist. Imp.-Terminal Facilities 3,660,447 2,226,000 1,984,638 0 420-52-551.51358 Regional Surface Water Treatment Plant 111,460 10,453,847 (7,430,296) 13,240,046 420-52-551.51367 Chlorination of Well Sites (21) 305,514 0 374 0 420-52-551.51393 Wellhead Treatment 2,798 1,000,000 0 0 420-52-551.51394 Waterline Strength & Replacement 53,360 2,700,000 6,512 2,500,000 420-52-551.51411 SCADA System Upgrade 6,317 100,000 0 100,000 420-52-551.51423 Security Fencing Corp Yard (North Side) 0 40,000 0 40,000 Account Classification Total: CA - Capital Outlay 8,071,213 22,875,847 (2,174,700) 22,748,046 Division Total: 551 - Capital Repair/Replacement 8,316,680 23,860,847 (1,949,462) 23,763,046 Department Total: 52 - Water 8,316,680 23,860,847 (1,949,462) 23,763,046 EXPENSES Total 8,316,680 23,860,847 (1,949,462) 23,763,046 Fund REVENUE Total: 420 - Water 2,716,737 1,992,500 628,282 2,153,000 Fund EXPENSE Total: 420 - Water 8,316,680 23,860,847 (1,949,462) 23,763,046 Division Total: 551 - Capital Repair/Replacement (5,599,943) (21,868,347) 2,577,745 (21,610,046) 28,340,721 25,735,100 22,186,044 27,312,600
18,043,041 36,577,671 7,237,296 36,733,079
10,297,681 (10,842,571) 14,948,747 (9,420,479)Fund Total: 420 - Water Fund Total: 420 - Water
Fund REVENUE Total: 420 - Water
Fund EXPENSE Total: 420 - Water
375

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
●
● Provide for the installation of a small amount of water lines in needed areas of the City
Fund 421 Waterline Construction
The purpose of this fund is to provide a revenue stream for the reimbursement to developers for the installation of public water lines and the construction of a small amount of public water lines on an annual basis.

This program collects fees from developers who build adjacent to roadways that have a fully functional water line. These fees are collected on a linear foot basis and are used to reimburse the City of Turlock or developers who originally installed the water lines.

Provide reimbursement to developers for the installation of water lines Provide reimbursement to the City of Turlock for the installation of water lines 376

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: 421 - Water Line Construction
Department: 52 - Water
Division: 552 - Capital

REVENUES
IN - Interest Income
421-52-552.33000 Interest Income 30,069 36,600 (4,985) 3,800 Account Classification Total: IN - Interest Income 30,069 36,600 (4,985) 3,800 CH - Charges for Services
421-52-552.35510 Water Frontage Fee 107,815 70,000 39,309 70,000 Account Classification Total: CH - Charges for Services 107,815 70,000 39,309 70,000 Division Total: 552 - Capital 137,884 106,600 34,325 73,800 Department Total: 52 - Water 137,884 106,600 34,325 73,800 REVENUES Total 137,884 106,600 34,325 73,800

EXPENSES
Department: 52 - Water
Division: 552 - Capital
CO - Contractual Services
421-52-552.43271 Reimburse School District 0 21,847 21,846 0 Account Classification Total: CO - Contractual Services 0 21,847 21,846 0 MI - Miscellaneous Expenses
421-52-552.47010 Bank Charges 694 300 0 700
Account Classification Total: MI - Miscellaneous Expenses 694 300 0 700 CA - Capital Outlay
421-52-552.51270 Construction Project 215,081 900,000 35 900,000 Account Classification Total: CA - Capital Outlay 215,081 900,000 35 900,000 Division Total: 552 - Capital 215,775 922,147 21,881 900,700 Department Total: 52 - Water 215,775 922,147 21,881 900,700 EXPENSES Total 215,775 922,147 21,881 900,700
Fund REVENUE Total: 421 - Water Line Construction 137,884 106,600 34,325 73,800 Fund EXPENSE Total: 421 - Water Line Construction 215,775 922,147 21,881 900,700 Fund Total: 421 - Water Line Construction (77,891) (815,547) 12,444 (826,900) City of Turlock Proposed 25-26 Budget
Fund 421 Water Line Construction
377

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

GOALS AND OBJECTIVES
● ● ● ● ● BUDGET HIGHLIGHTS
● ● ● ● ●
Fund 422 Well RemediationWell Remediation is to withdraw groundwater or inject water, air or other solutions into thesubsurface for the purpose of remediating, cleaning up, or controlling potential or actualgroundwater contamination. Plan to improve the quality of the waters of the state that have been directly and adverselyimpacted. Take action to:Clean up, remove, remediate, contain, treat, monitor, assess, evaluate, or in any wayaddress Hazardous Materials in the indoor or outdoor environmentPrevent or minimize a release or threatened release of Hazardous Materials so theydo not migrate or endanger or threaten to endanger public health or welfare or theindoor or outdoor environmentRestore or reclaim natural resources or the environment Rented, borrowed or purchased equipmentDesign, installation and initial startup costs of approximately $1.5 million Perform any pre-remedial studies, investigations, or post-remedial operation andmaintenance activitiesConduct any other actions with respect to Hazardous Materials required byEnvironmental LawsEmergency improvements or repairs to existing water systems as necessary to provide an adequate supply of domestic water. Improvements or repairs will typically only be funded if shown to be a more cost-effective interim solution than provision of interim alternate water supplies. Eligible improvements or repairs include but are not limited to:Well rehabilitation or replacementEmergency interties, extension of service, or consolidation projectsTreatment Systems 378

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: 422 - Well Remediation
Department: 52 - Water
Division: 554 - Well Remediation

REVENUES
IN - Interest Income
422-52-554.33000 Interest Income 504,540 480,400 (86,600) 611,700 422-52-554.33099 Market Valuation (65,935) 0 0 0
Account Classification Total: IN - Interest Income 438,605 480,400 (86,600) 611,700 Division Total: 554 - Well Remediation 438,605 480,400 (86,600) 611,700 Department Total: 52 - Water 438,605 480,400 (86,600) 611,700 REVENUES Total 438,605 480,400 (86,600) 611,700

EXPENSES
Department: 52 - Water
Division: 554 - Well Remediation
CO - Contractual Services
422-52-554.43556 Well Remediation Expenses 39,740 600,000 82,547 600,000 Account Classification Total: CO - Contractual Services 39,740 600,000 82,547 600,000 MI - Miscellaneous Expenses
422-52-554.47010 Bank Charges 11,199 2,200 0 12,000
Account Classification Total: MI - Miscellaneous Expenses 11,199 2,200 0 12,000 Division Total: 554 - Well Remediation 50,939 602,200 82,547 612,000 Department Total: 52 - Water 50,939 602,200 82,547 612,000 EXPENSES Total 50,939 602,200 82,547 612,000
Fund REVENUE Total: 422 - Well Remediation 438,605 480,400 (86,600) 611,700 Fund EXPENSE Total: 422 - Well Remediation 50,939 602,200 82,547 612,000 Fund Total: 422 - Well Remediation 387,666 (121,800) (169,147) (300) City of Turlock Proposed 25-26 Budget
Fund 422 Well Remediation
379

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS
GOALS AND OBJECTIVES● ● ● ● ●
Fund 426 TransitTransit links the community to work, shopping, and play. Turlock Transit provides readilyaccessible transit service by building public support and increasing awareness of how publicbus transportation improves our quality of life. Turlock Transit offers transportation to keydestinations such as Stanislaus State, Amazon Fulfillment Center, Emanuel Hospital, CountyLibrary, schools, businesses, and shopping centers as we strive to provide congestion relief,cleaner air, and economic development, all in comfort and safety. The City provides three modes of service and supports two multi-modal transit stations:The Fixed Route service operates Monday-Friday from 6:00 a.m. to 9:00 p.m., and Saturdayfrom 9:00 a.m. to 7:00 p.m. There are seven fixed routes offering bus service to most of theCity operating every 30-40 minutes on average, depending on the time of day. All fixed routevehicles are equipped with accessible lifts or ramps to assist individuals with mobilitychallenges and those unable to negotiate the steps to enter the bus.The ADA Paratransit services operates Monday-Friday from 6:00 a.m. to 9:00 p.m., andSaturday from 9:00 a.m. to 7:00 p.m. This system operates within the City of Turlock.Reservations are required for all trips. Riders must make their reservation at least one day inadvance. Eligible riders are those with ADA eligibility (through MOVE Stanislaus) that livewithin three quarters of a mile of a fixed route.

Promote multi-modal mobility and reduce barriers to regional travel.

The On-Demand service operates Monday-Friday from 6:00 a.m. to 9:00 p.m. and Saturdayfrom 9:00 a.m. to 7:00 p.m. and is open to the general public. Passengers in Denair andTurlock can book on-demand, shared trips to any location within Denair and Turlock.The City provides support for ongoing maintenance, security, and operations at the Roger K.Fall Transit Center, the hub of transit operations and central transfer point in Turlock to otherregional transit providers. City transit staff and contracted operations and management staffhave offices in this Center. The City also provides basic utility and maintenance supportservices for the Turlock-Denair Amtrak Station.Provide a transit service that is financially and operationally sustainable.Raise the bar of excellence in providing service to all users.Use innovative approaches to attracting riders and enhancing service.Promote viable service options for individuals with disabilities. 380

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: 426 - Transit
Department: 40 - Development Services
Division: 415 - Transit
Program: 238 - Roger K. Fall Transit Center
Sub-Program: 001 - Operating

REVENUES
IN - Interest Income
426-40-415-238-001.33000 Interest Income 8,323 11,200 (2,459) 7,800 426-40-415-238-001.33099 Market Valuation (2,366) 0 0 0 Account Classification Total: IN - Interest Income 5,958 11,200 (2,459) 7,800 IG - Intergovernmental
426-40-415-238-001.34090 LTF Operating (Transit) 648,696 648,865 0 862,033 426-40-415-238-001.34082 LTF Operating Revenue - Deferred (110,501) 310,469 0 257,771 Account Classification Total: IG - Intergovernmental 538,195 959,334 0 1,119,804 CH - Charges for Services
426-40-415-238-001.35353_001 Electric Vehicle Charging Services 1418 Golden State Blvd 2,052 1,500 0 0
Account Classification Total: CH - Charges for Services 2,052 1,500 0 0 OR - Other Revenues
426-40-415-238-001.37220_006 Insurance Refund/Recovery Transit 0 0 55,703 0 Account Classification Total: OR - Other Revenues 0 0 55,703 0 Sub-Program Total: 001 - Operating 546,205 972,034 53,244 1,127,604 Program Total: 238 - Roger K. Fall Transit Center 546,205 972,034 53,244 1,127,604 Division Total: 415 - Transit 546,205 972,034 53,244 1,127,604 Department Total: 40 - Development Services 546,205 972,034 53,244 1,127,604 REVENUES Total 546,205 972,034 53,244 1,127,604

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 238 - Roger K. Fall Transit Center
Sub-Program: 001 - Operating
SA - Salaries
426-40-415-238-001.41001 Full Time Salaries 110,208 122,365 102,559 125,580 426-40-415-238-001.41050 Bilingual Pay 1,543 1,631 1,376 1,641 426-40-415-238-001.41053 Sick Leave Conversion Pay 592 1,500 592 1,500 426-40-415-238-001.41054 Stand By Wages 1,926 1,000 648 1,000 426-40-415-238-001.41055 Vacation Conversion Pay 1,061 1,000 0 1,000 426-40-415-238-001.41059 Continuous Service Pay 926 979 825 985 426-40-415-238-001.41100_001 Overtime Standard 644 2,000 210 2,000 426-40-415-238-001.49006 Salary Credits From Other Departments (25,317) 0 0 0 426-40-415-238-001.49007 Salary Charges From Other Departments 12,091 0 1,482 0 Account Classification Total: SA - Salaries 103,674 130,475 107,691 133,706 BE - Benefits
426-40-415-238-001.42002 Medical Dental Plan 42,310 34,720 47,962 31,248 426-40-415-238-001.42003 Vision Insurance 348 432 362 432 426-40-415-238-001.42004 Long Term Disability Insurance 476 637 568 471 426-40-415-238-001.42005 Life Insurance 243 441 9 237
426-40-415-238-001.42006 SUI 476 119 119 60
426-40-415-238-001.42007 Workers Comp Insurance 3,051 3,643 2,979 3,734 426-40-415-238-001.42008 City Liability Insurance 6,767 5,184 4,242 9,829 426-40-415-238-001.42009 PERS 20,691 22,650 18,971 23,405 City of Turlock Proposed 25-26 Budget
Fund 426 Transit
381

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 426 Transit
426-40-415-238-001.42009_099 PERS GASB 68 Adjustment (5,263) 0 0 0 426-40-415-238-001.42010 Medicare Tax 1,620 1,891 1,455 1,939 426-40-415-238-001.42012 Retiree Health Insurance 2,204 2,448 2,051 2,512 426-40-415-238-001.42013 Deferred Comp 467 612 513 628
426-40-415-238-001.42016 Employee Contrib To PERS (10,152) (11,270) (9,438) (11,561) 426-40-415-238-001.42017 Compensated Absences 8,812 0 0 0 426-40-415-238-001.42018 OPEB Expense 564 0 0 0
426-40-415-238-001.42019 PERS UAL (Unfunded Accrued Liability) 32,876 34,278 28,570 35,860 Account Classification Total: BE - Benefits 105,488 95,785 98,364 98,794 CO - Contractual Services
426-40-415-238-001.43005_000 Alarm Monitoring General 2,268 2,500 2,269 2,700 426-40-415-238-001.43063 Fire Sprinkler & Suppression System 2,377 3,000 961 3,000 426-40-415-238-001.43064 Fire Extinguisher 120 800 0 800 426-40-415-238-001.43100_005 Insurance Regional Transit Center 5,064 5,636 4,413 5,570 426-40-415-238-001.43110 Laundry & Linen Service 1,192 1,500 1,076 1,500 426-40-415-238-001.43115_000 Maint-Air & Heat General 4,000 5,000 5,243 6,000 426-40-415-238-001.43125_011 Maintenance Outside Contractor Repair 0 0 0 30,000 426-40-415-238-001.43150 Pest Control 720 1,500 600 1,500 426-40-415-238-001.43155 Physicals, Shots & Psychological 289 500 30 500 426-40-415-238-001.43166_001 Actuarial Report GASB 68 0 0 0 25 426-40-415-238-001.43170 Security 234,712 558,539 212,016 590,000 Account Classification Total: CO - Contractual Services 250,741 578,975 226,608 641,595 SU - Supplies and Maintenance
426-40-415-238-001.44001_000 Supplies General 2,918 8,000 1,656 8,000 426-40-415-238-001.44001_083 Supplies Buildings & Grounds 12,819 14,000 15,109 16,000 426-40-415-238-001.44090 Office Equipment & Furniture 2,417 17,000 1,930 30,000 Account Classification Total: SU - Supplies and Maintenance 18,154 39,000 18,695 54,000 UT - Utilities
426-40-415-238-001.45001_000 Telephone General 7,532 8,000 4,146 7,000 426-40-415-238-001.45001_002 Telephone Wireless/Tablet Service Plan 0 2,500 0 1,000 426-40-415-238-001.45002_000 Turlock Irrigation District General 8,855 10,500 7,297 11,000 426-40-415-238-001.45003_000 PG & E General 2,113 5,500 3,214 5,000 426-40-415-238-001.45007 Internet Access 0 0 0 1,000
426-40-415-238-001.45012 City Utilities 4,673 10,500 3,981 10,000 Account Classification Total: UT - Utilities 23,172 37,000 18,639 35,000 VE - Vehicle Expenses
426-40-415-238-001.46010 Equipment Rental 0 3,000 0 3,000 426-40-415-238-001.46020 Fleet Maintenance Labor 493 2,000 641 1,500 426-40-415-238-001.46025 Outside Contractor Labor 4,671 16,000 10,488 7,000 426-40-415-238-001.46031 Gas & Oil 3,861 6,000 3,698 7,000 426-40-415-238-001.46032 Vehicle & Small Equipment Maintenance Parts 0 3,000 0 2,000 426-40-415-238-001.46034 Vehicle Insurance 107 400 20 100 Account Classification Total: VE - Vehicle Expenses 9,133 30,400 14,847 20,600 MI - Miscellaneous Expenses
426-40-415-238-001.47005 Advertising 30 0 0 0
426-40-415-238-001.47010 Bank Charges 145 100 0 200
426-40-415-238-001.47080 Shoe Allowance 392 700 484 500 426-40-415-238-001.47095_000 Training General/Travel 2,516 6,000 173 8,000 426-40-415-238-001.47247 Parking Lot Maintenance 0 5,000 0 8,000 426-40-415-238-001.47366 Electric Vehicle Charging Expenses 3,567 5,500 0 5,500 382

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 426 Transit
426-40-415-238-001.47450 Contingencies (Operations) 16,985 40,751 0 69,203 Account Classification Total: MI - Miscellaneous Expenses 23,634 58,051 657 91,403 TO - Transfers Out
426-40-415-238-001.48001_083 Transfers Out To Fd 501 for I.T. Services 9,775 8,970 7,480 8,357 426-40-415-238-001.48001_085 Transfers Out To Fd 242 Network 101 533 533 542 426-40-415-238-001.48001_297 Transfers Out GF Administration From Transit 0 0 0 43,607 Account Classification Total: TO - Transfers Out 9,876 9,503 8,013 52,506 Sub-Program Total: 001 - Operating 543,871 979,189 493,513 1,127,604 Program Total: 238 - Roger K. Fall Transit Center 543,871 979,189 493,513 1,127,604 Division Total: 415 - Transit 543,871 979,189 493,513 1,127,604 Department Total: 40 - Development Services 543,871 979,189 493,513 1,127,604 EXPENSES Total 543,871 979,189 493,513 1,127,604
Fund REVENUE Total: 426 - Transit 546,205 972,034 53,244 1,127,604 Fund EXPENSE Total: 426 - Transit 543,871 979,189 493,513 1,127,604 Program Total: 238 - Roger K. Fall Transit Center: Operating 2,333 (7,155) (440,269) 0 Sub-Program: 002 - Planning/Capital

REVENUES
IG - Intergovernmental
426-40-415-238-002.34091 LTF Capital (Transit) 0 15,000 0 0 426-40-415-238-002.34083 LTF Capital/Revenue - Deferred 901 814,898 0 621,682 Account Classification Total: IG - Intergovernmental 901 829,898 0 621,682 Sub-Program Total: 002 - Planning/Capital 901 829,898 0 621,682 Program Total: 238 - Roger K. Fall Transit Center 901 829,898 0 621,682 Division Total: 415 - Transit 901 829,898 0 621,682
Department Total: 40 - Development Services 901 829,898 0 621,682 REVENUES Total 901 829,898 0 621,682

EXPENSES
CA - Capital Outlay
426-40-415-238-002.49777 Transfer to Capital Assets (901) 0 0 0 426-40-415-238-002.51240 Transit Capital 43 174,222 116,861 79,957 426-40-415-238-002.51270 Construction Project 858 655,676 0 541,725 Account Classification Total: CA - Capital Outlay 0 829,898 116,861 621,682 Sub-Program Total: 002 - Planning/Capital 0 829,898 116,861 621,682 Program Total: 238 - Roger K. Fall Transit Center 0 829,898 116,861 621,682 Division Total: 415 - Transit 0 829,898 116,861 621,682 Department Total: 40 - Development Services 0 829,898 116,861 621,682 EXPENSES Total 0 829,898 116,861 621,682
REVENUES 901 829,898 0 621,682
EXPENSES 0 829,898 116,861 621,682
Program Total: 238 - Roger K. Fall Transit Center: Planning/Capital 901 0 (116,861) 0 Program: 239 - Turlock-Denair Amtrak Station
Sub-Program: 001 - Operating

REVENUES
IN - Interest Income
426-40-415-239-001.33000 Interest Income 31 100 (10) 0
426-40-415-239-001.33099 Market Valuation (10) 0 0 0
383

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 426 Transit
Account Classification Total: IN - Interest Income 22 100 (10) 0 IG - Intergovernmental
426-40-415-239-001.34090 LTF Operating (Transit) 0 4,154 0 6,000 426-40-415-239-001.34082 LTF Operating Revenue - Deferred 3,816 1,246 0 717 Account Classification Total: IG - Intergovernmental 3,816 5,400 0 6,717 Sub-Program Total: 001 - Operating 3,837 5,500 (10) 6,717 Program Total: 239 - Turlock-Denair Amtrak Station 3,837 5,500 (10) 6,717 Division Total: 415 - Transit 3,837 5,500 (10) 6,717
Department Total: 40 - Development Services 3,837 5,500 (10) 6,717 REVENUES Total 3,837 5,500 (10) 6,717

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 239 - Turlock-Denair Amtrak Station
Sub-Program: 001 - Operating
UT - Utilities
426-40-415-239-001.45002_000 Turlock Irrigation District General 3,847 4,300 3,002 4,800 Account Classification Total: UT - Utilities 3,847 4,300 3,002 4,800 MI - Miscellaneous Expenses
426-40-415-239-001.47250 Amtrak Maintenance 0 600 0 600 426-40-415-239-001.47450 Contingencies (Operations) 0 600 0 931 Account Classification Total: MI - Miscellaneous Expenses 0 1,200 0 1,531 TO - Transfers Out
426-40-415-239-001.48001_297 Transfers Out GF Administration From Transit 0 0 0 386 Account Classification Total: TO - Transfers Out 0 0 0 386 Sub-Program Total: 001 - Operating 3,847 5,500 3,002 6,717 Program Total: 239 - Turlock-Denair Amtrak Station 3,847 5,500 3,002 6,717 Division Total: 415 - Transit 3,847 5,500 3,002 6,717
Department Total: 40 - Development Services 3,847 5,500 3,002 6,717 EXPENSES Total 3,847 5,500 3,002 6,717
Fund REVENUE Total: 426 - Transit 3,837 5,500 (10) 6,717 Fund EXPENSE Total: 426 - Transit 3,847 5,500 3,002 6,717 Program Total: 239 - Turlock-Denair Amtrak Station: Operating (10) 0 (3,012) 0 Sub-Program: 002 - Planning/Capital

REVENUES
IG - Intergovernmental
426-40-415-239-002.34083 LTF Capital/Revenue - Deferred 0 20,000 0 20,000 Account Classification Total: IG - Intergovernmental 0 20,000 0 20,000 Sub-Program Total: 002 - Planning/Capital 0 20,000 0 20,000 Program Total: 239 - Turlock-Denair Amtrak Station 0 20,000 0 20,000 Division Total: 415 - Transit 0 20,000 0 20,000
Department Total: 40 - Development Services 0 20,000 0 20,000 REVENUES Total 0 20,000 0 20,000

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 239 - Turlock-Denair Amtrak Station
Sub-Program: 002 - Planning/Capital
384

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 426 Transit
CA - Capital Outlay
426-40-415-239-002.51240 Transit Capital 0 0 0 20,000
426-40-415-239-002.51270 Construction Project 0 20,000 0 0 Account Classification Total: CA - Capital Outlay 0 20,000 0 20,000 Sub-Program Total: 002 - Planning/Capital 0 20,000 0 20,000 Program Total: 239 - Turlock-Denair Amtrak Station 0 20,000 0 20,000 Division Total: 415 - Transit 0 20,000 0 20,000
Department Total: 40 - Development Services 0 20,000 0 20,000 EXPENSES Total 0 20,000 0 20,000
Fund REVENUE Total: 426 - Transit 0 20,000 0 20,000 Fund EXPENSE Total: 426 - Transit 0 20,000 0 20,000 Program Total: 239 - Turlock-Denair Amtrak Station: Planning/Capital 0 0 0 0 Program: 240 - ADA Paratransit
Sub-Program: 001 - Operating

REVENUES
IN - Interest Income
426-40-415-240-001.33000 Interest Income 2,243 5,100 (694) 2,200 426-40-415-240-001.33099 Market Valuation (668) 0 0 0
Account Classification Total: IN - Interest Income 1,576 5,100 (694) 2,200 IG - Intergovernmental
426-40-415-240-001.34094 FTA - Section 5307 - Operating 415,505 200,000 0 450,000 426-40-415-240-001.34081 STA Operating 27,988 13,222 10,530 20,504 426-40-415-240-001.34090 LTF Operating (Transit) 0 497,633 0 123,165 426-40-415-240-001.34082 LTF Operating Revenue - Deferred 54,391 144,145 0 301,223 Account Classification Total: IG - Intergovernmental 497,884 855,000 10,530 894,892 CH - Charges for Services
426-40-415-240-001.35014_002 Salary Reimbursement Other 1,676 0 1,006 0 426-40-415-240-001.35187 Fare Revenue 15,821 26,000 8,015 18,000 426-40-415-240-001.35724 Advertising 19,750 14,000 0 19,000 Account Classification Total: CH - Charges for Services 37,247 40,000 9,021 37,000 Sub-Program Total: 001 - Operating 536,707 900,100 18,857 934,092 Program Total: 240 - ADA Paratransit 536,707 900,100 18,857 934,092 Division Total: 415 - Transit 536,707 900,100 18,857 934,092 Department Total: 40 - Development Services 536,707 900,100 18,857 934,092 REVENUES Total 536,707 900,100 18,857 934,092

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 240 - ADA Paratransit
Sub-Program: 001 - Operating
SA - Salaries
426-40-415-240-001.41001 Full Time Salaries 84,107 95,655 80,525 99,570 426-40-415-240-001.41002_000 Part Time Help General 224 3,000 167 3,000 426-40-415-240-001.41050 Bilingual Pay 614 724 624 758
426-40-415-240-001.41051 Confidential Pay 105 128 126 129 426-40-415-240-001.41052 Educational Incentive 826 584 750 871 426-40-415-240-001.41053 Sick Leave Conversion Pay 0 1,200 540 1,200 426-40-415-240-001.41055 Vacation Conversion Pay 447 1,200 645 1,200 426-40-415-240-001.41056 Management Leave Conversion 248 1,000 201 1,000 385

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 426 Transit
426-40-415-240-001.41059 Continuous Service Pay 1,049 1,224 784 1,260 426-40-415-240-001.41100_001 Overtime Standard 877 1,050 387 1,050 Account Classification Total: SA - Salaries 88,497 105,765 84,748 110,038 BE - Benefits
426-40-415-240-001.42002 Medical Dental Plan 19,668 15,103 21,158 13,593 426-40-415-240-001.42003 Vision Insurance 170 188 174 188 426-40-415-240-001.42004 Long Term Disability Insurance 352 498 448 373 426-40-415-240-001.42005 Life Insurance 180 344 8 188
426-40-415-240-001.42006 SUI 243 84 51 24
426-40-415-240-001.42007 Workers Comp Insurance 293 549 337 554 426-40-415-240-001.42008 City Liability Insurance 2,979 2,363 1,929 4,554 426-40-415-240-001.42009 PERS 15,826 17,568 14,848 18,114 426-40-415-240-001.42010 Medicare Tax 1,254 1,523 1,186 1,585 426-40-415-240-001.42011 Social Security 13 186 10 186
426-40-415-240-001.42012 Retiree Health Insurance 1,980 2,245 1,877 2,329 426-40-415-240-001.42013 Deferred Comp 942 1,149 842 1,176 426-40-415-240-001.42014 Deferred Comp In Lieu 82 0 0 0 426-40-415-240-001.42016 Employee Contrib To PERS (7,803) (8,784) (7,437) (9,165) 426-40-415-240-001.42019 PERS UAL (Unfunded Accrued Liability) 11,562 15,425 12,850 16,406 Account Classification Total: BE - Benefits 47,741 48,441 48,282 50,105 CO - Contractual Services
426-40-415-240-001.43010 Contract Attorney 90 525 0 1,350 426-40-415-240-001.43020 Car Wash 110 300 97 300
426-40-415-240-001.43055_002 Consultant Audit 4,035 5,940 4,640 10,556 426-40-415-240-001.43125_011 Maintenance Outside Contractor Repair 77 15,000 16,849 16,000 426-40-415-240-001.43125_030 Maintenance Services Subscription 0 200 0 200 426-40-415-240-001.43155 Physicals, Shots & Psychological 31 200 50 200 426-40-415-240-001.43166_001 Actuarial Report GASB 68 0 0 0 7 426-40-415-240-001.43167 Recruitment 0 300 0 300
426-40-415-240-001.43195 Special Legal Counsel 0 500 0 0 426-40-415-240-001.43228_001 Radio System Maintenance Motorola System 967 982 5,564 1,002 426-40-415-240-001.43228_002 Radio System Maintenance Subscriber 1,649 1,844 2,116 2,213 426-40-415-240-001.43228_004 Radio System Maintenance Microwave 0 0 0 250 426-40-415-240-001.43265 Operations & Management 203,567 443,455 387,201 442,558 426-40-415-240-001.43267 Transit Contract Services 39,904 29,153 34,135 15,000 Account Classification Total: CO - Contractual Services 250,429 498,399 450,652 489,936 SU - Supplies and Maintenance
426-40-415-240-001.44001_000 Supplies General 4,757 5,525 3,428 5,000 426-40-415-240-001.44010_003 Computer Software 272 48,148 1,187 0 426-40-415-240-001.44010_015 Computer Software Subscriptions 0 0 113 49,955 426-40-415-240-001.44040_000 Postage General 176 800 1 800 426-40-415-240-001.44050 Printing 1,532 1,200 136 1,200 426-40-415-240-001.44060 Promotion and Marketing 6,561 23,000 1,644 23,000 Account Classification Total: SU - Supplies and Maintenance 13,299 78,673 6,509 79,955 UT - Utilities
426-40-415-240-001.45001_000 Telephone General 129 150 123 0 426-40-415-240-001.45001_002 Telephone Wireless/Tablet Service Plan 1,325 1,350 1,407 1,500 426-40-415-240-001.45002_000 Turlock Irrigation District General 899 2,700 1,008 2,400 Account Classification Total: UT - Utilities 2,354 4,200 2,538 3,900 VE - Vehicle Expenses
386

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 426 Transit
426-40-415-240-001.46000 Auto Allowance 71 72 37 36
426-40-415-240-001.46010 Equipment Rental 0 750 0 750
426-40-415-240-001.46025 Outside Contractor Labor 263 5,000 0 5,000 426-40-415-240-001.46031 Gas & Oil 40,143 40,000 29,786 40,000 426-40-415-240-001.46032 Vehicle & Small Equipment Maintenance Parts 2,729 3,125 0 1,500 426-40-415-240-001.46033 Tires & Tubes 751 2,500 0 2,500 426-40-415-240-001.46034 Vehicle Insurance 2,622 3,800 3,097 2,800 Account Classification Total: VE - Vehicle Expenses 46,578 55,247 32,920 52,586 MI - Miscellaneous Expenses
426-40-415-240-001.47005 Advertising 109 800 0 800
426-40-415-240-001.47010 Bank Charges 32 100 0 50
426-40-415-240-001.47040_000 Dues Miscellaneous 140 1,200 801 1,200 426-40-415-240-001.47050 Meetings 227 500 233 500
426-40-415-240-001.47055 Cash Over/Short 0 100 0 100
426-40-415-240-001.47065 Professional Development 101 127 99 122 426-40-415-240-001.47080 Shoe Allowance 0 100 59 100
426-40-415-240-001.47095_000 Training General/Travel 3,216 7,545 990 6,720 426-40-415-240-001.47368 Mobile Ticketing Expense 0 0 0 0 426-40-415-240-001.47450 Contingencies (Operations) 0 0 0 16,663 426-40-415-240-001.47452 Parts-Preventative Bus Maint 14,840 30,000 2,491 30,000 426-40-415-240-001.47453 Labor-Preventative Bus Maint 41,306 55,000 25,873 55,000 426-40-415-240-001.47455 Parking and Traffic Fees 0 30 0 30 Account Classification Total: MI - Miscellaneous Expenses 59,970 95,502 30,546 111,285 DS - Debt Service
426-40-415-240-001.53032_001 SBITA Debt Service TransTrack Interest 219 0 0 0 Account Classification Total: DS - Debt Service 219 0 0 0 TO - Transfers Out
426-40-415-240-001.48001_083 Transfers Out To Fd 501 for I.T. Services 3,742 3,835 3,200 3,635 426-40-415-240-001.48001_085 Transfers Out To Fd 242 Network 39 228 228 236 426-40-415-240-001.48001_297 Transfers Out GF Administration From Transit 11,701 13,716 11,430 32,416 Account Classification Total: TO - Transfers Out 15,482 17,779 14,858 36,287 Sub-Program Total: 001 - Operating 524,568 904,006 671,053 934,092 Program Total: 240 - ADA Paratransit 524,568 904,006 671,053 934,092 Division Total: 415 - Transit 524,568 904,006 671,053 934,092 Department Total: 40 - Development Services 524,568 904,006 671,053 934,092 EXPENSES Total 524,568 904,006 671,053 934,092
Fund REVENUE Total: 426 - Transit 536,707 900,100 18,857 934,092 Fund EXPENSE Total: 426 - Transit 524,568 904,006 671,053 934,092 Program Total: 240 - ADA Paratransit: Operating 12,139 (3,906) (652,196) 0 Sub-Program: 002 - Planning/Capital

REVENUES
IG - Intergovernmental
426-40-415-240-002.34091 LTF Capital (Transit) 25,000 0 0 49,092 426-40-415-240-002.34083 LTF Capital/Revenue - Deferred (5,733) 804,426 0 755,908 Account Classification Total: IG - Intergovernmental 19,267 804,426 0 805,000 OR - Other Revenues
426-40-415-240-002.37030 Sale of Property 59 0 0 0
387

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 426 Transit
Account Classification Total: OR - Other Revenues 59 0 0 0 Sub-Program Total: 002 - Planning/Capital 19,326 804,426 0 805,000 Program Total: 240 - ADA Paratransit 19,326 804,426 0 805,000 Division Total: 415 - Transit 19,326 804,426 0 805,000
Department Total: 40 - Development Services 19,326 804,426 0 805,000 REVENUES Total 19,326 804,426 0 805,000

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 240 - ADA Paratransit
Sub-Program: 002 - Planning/Capital
CO - Contractual Services
426-40-415-240-002.43266 Transit Planning 58 0 19 0
Account Classification Total: CO - Contractual Services 58 0 19 0 CA - Capital Outlay
426-40-415-240-002.51240 Transit Capital 19,268 15,000 1,867 15,000 426-40-415-240-002.51261 Transit Bus Procurement/Inspection 0 789,426 88 790,000 Account Classification Total: CA - Capital Outlay 19,268 804,426 1,955 805,000 Sub-Program Total: 002 - Planning/Capital 19,326 804,426 1,974 805,000 Program Total: 240 - ADA Paratransit 19,326 804,426 1,974 805,000 Division Total: 415 - Transit 19,326 804,426 1,974 805,000 Department Total: 40 - Development Services 19,326 804,426 1,974 805,000 EXPENSES Total 19,326 804,426 1,974 805,000
Fund REVENUE Total: 426 - Transit 19,326 804,426 0 805,000 Fund EXPENSE Total: 426 - Transit 19,326 804,426 1,974 805,000 Program Total: 240 - ADA Paratransit: Planning/Capital 0 0 (1,974) 0 Program: 241 - Fixed Route
Sub-Program: 001 - Operating

REVENUES
IN - Interest Income
426-40-415-241-001.33000 Interest Income 28,741 18,700 (8,195) 25,900 426-40-415-241-001.33099 Market Valuation (7,884) 0 0 0 Account Classification Total: IN - Interest Income 20,857 18,700 (8,195) 25,900 IG - Intergovernmental
426-40-415-241-001.34094 FTA - Section 5307 - Operating 2,793,669 1,800,000 0 2,000,000 426-40-415-241-001.34090 LTF Operating (Transit) 1,617,232 2,488,820 0 1,664,202 426-40-415-241-001.34107 State of Good Repair (SGR) 0 73,335 0 220,359 426-40-415-241-001.34108
Low Carbon Transit Operations Program
(LCTOP)-Operating 121,624 160,075 160,075 149,510
426-40-415-241-001.34082 LTF Operating Revenue - Deferred (1,493,287) 906,631 0 1,540,615 Account Classification Total: IG - Intergovernmental 3,039,238 5,428,861 160,075 5,574,686 CH - Charges for Services
426-40-415-241-001.35014_002 Salary Reimbursement Other 7,822 0 4,694 0 426-40-415-241-001.35187 Fare Revenue 65,105 68,000 82,455 88,500 426-40-415-241-001.35724 Advertising 59,250 40,000 0 59,000 Account Classification Total: CH - Charges for Services 132,178 108,000 87,150 147,500 OR - Other Revenues
426-40-415-241-001.37010_000 Miscellaneous General 1 0 0 0 Account Classification Total: OR - Other Revenues 1 0 0 0 388

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 426 Transit
TI - Transfers In
426-40-415-241-001.38001_270 Transfers In Transit Measure L Funds 67,054 56,000 44,521 67,000 Account Classification Total: TI - Transfers In 67,054 56,000 44,521 67,000 Sub-Program Total: 001 - Operating 3,259,327 5,611,561 283,551 5,815,086 Program Total: 241 - Fixed Route 3,259,327 5,611,561 283,551 5,815,086 Division Total: 415 - Transit 3,259,327 5,611,561 283,551 5,815,086 Department Total: 40 - Development Services 3,259,327 5,611,561 283,551 5,815,086 REVENUES Total 3,259,327 5,611,561 283,551 5,815,086

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 241 - Fixed Route
Sub-Program: 001 - Operating
SA - Salaries
426-40-415-241-001.41001 Full Time Salaries 392,498 446,387 382,135 475,983 426-40-415-241-001.41002_000 Part Time Help General 1,047 14,000 800 14,000 426-40-415-241-001.41050 Bilingual Pay 2,864 3,380 2,966 3,633 426-40-415-241-001.41051 Confidential Pay 491 597 586 603 426-40-415-241-001.41052 Educational Incentive 3,854 2,724 3,566 4,182 426-40-415-241-001.41053 Sick Leave Conversion Pay 0 5,600 2,591 5,600 426-40-415-241-001.41055 Vacation Conversion Pay 2,087 5,600 3,009 5,600 426-40-415-241-001.41056 Management Leave Conversion 1,157 2,800 939 2,800 426-40-415-241-001.41059 Continuous Service Pay 4,898 5,709 3,726 6,048 426-40-415-241-001.41100_001 Overtime Standard 4,093 4,900 1,808 4,900 426-40-415-241-001.49007 Salary Charges From Other Departments 82,281 85,000 71,287 90,000 Account Classification Total: SA - Salaries 495,270 576,697 473,413 613,349 BE - Benefits
426-40-415-241-001.42002 Medical Dental Plan 91,784 70,481 100,370 64,996 426-40-415-241-001.42003 Vision Insurance 794 877 825 898 426-40-415-241-001.42004 Long Term Disability Insurance 1,641 2,325 2,124 1,785 426-40-415-241-001.42005 Life Insurance 838 1,604 35 900 426-40-415-241-001.42006 SUI 1,136 351 244 123
426-40-415-241-001.42007 Workers Comp Insurance 1,367 2,562 1,594 2,619 426-40-415-241-001.42008 City Liability Insurance 13,901 11,065 9,155 21,817 426-40-415-241-001.42009 PERS 73,855 82,612 70,470 87,257 426-40-415-241-001.42010 Medicare Tax 5,852 7,129 5,628 7,589 426-40-415-241-001.42011 Social Security 62 868 50 868
426-40-415-241-001.42012 Retiree Health Insurance 9,242 10,477 8,907 11,129 426-40-415-241-001.42013 Deferred Comp 4,396 5,362 3,992 5,607 426-40-415-241-001.42014 Deferred Comp In Lieu 382 0 0 0 426-40-415-241-001.42016 Employee Contrib To PERS (36,414) (41,291) (35,292) (44,140) 426-40-415-241-001.42019 PERS UAL (Unfunded Accrued Liability) 49,235 68,384 56,990 74,588 Account Classification Total: BE - Benefits 218,069 222,806 225,092 236,036 CO - Contractual Services
426-40-415-241-001.43005_000 Alarm Monitoring General 1,678 1,800 1,521 2,000 426-40-415-241-001.43010 Contract Attorney 420 2,450 0 6,480 426-40-415-241-001.43020 Car Wash 441 900 349 900
426-40-415-241-001.43055_002 Consultant Audit 4,035 5,940 4,640 10,556 426-40-415-241-001.43100_001 Insurance Property 0 0 0 40 426-40-415-241-001.43120_004 Building Maintenance CNG 2,739 15,000 5,982 15,000 426-40-415-241-001.43125_011 Maintenance Outside Contractor Repair 10,770 18,000 13,786 20,000 389

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 426 Transit
426-40-415-241-001.43125_030 Maintenance Services Subscription 1,520 2,500 1,650 2,500 426-40-415-241-001.43155 Physicals, Shots & Psychological 142 500 50 500 426-40-415-241-001.43166_001 Actuarial Report GASB 68 0 0 0 26 426-40-415-241-001.43167 Recruitment 0 1,000 0 1,000
426-40-415-241-001.43195 Special Legal Counsel 0 5,000 0 0 426-40-415-241-001.43228_001 Radio System Maintenance Motorola System 4,512 4,582 0 4,675 426-40-415-241-001.43228_002 Radio System Maintenance Subscriber 7,696 8,607 9,874 10,328 426-40-415-241-001.43228_004 Radio System Maintenance Microwave 0 0 0 700 426-40-415-241-001.43265 Operations & Management 1,739,163 3,458,946 2,402,398 3,459,825 426-40-415-241-001.43267 Transit Contract Services 48,014 179,335 73,388 196,000 Account Classification Total: CO - Contractual Services 1,821,130 3,704,560 2,513,637 3,730,530 SU - Supplies and Maintenance
426-40-415-241-001.44001_000 Supplies General 28,769 20,520 19,785 20,000 426-40-415-241-001.44010_003 Computer Software 1,582 102,255 5,391 0 426-40-415-241-001.44010_015 Computer Software Subscriptions 0 0 525 105,690 426-40-415-241-001.44022 CNG Slow Fill Maintenance 4,996 18,000 749 18,000 426-40-415-241-001.44040_000 Postage General 197 1,000 53 1,000 426-40-415-241-001.44050 Printing 12,126 10,000 544 10,000 426-40-415-241-001.44060 Promotion and Marketing 32,573 96,000 8,574 96,400 Account Classification Total: SU - Supplies and Maintenance 80,244 247,775 35,620 251,090 UT - Utilities
426-40-415-241-001.45001_000 Telephone General 2,120 3,000 1,895 3,000 426-40-415-241-001.45001_002 Telephone Wireless/Tablet Service Plan 784 6,300 187 2,000 426-40-415-241-001.45002_000 Turlock Irrigation District General 4,177 12,600 4,705 11,520 Account Classification Total: UT - Utilities 7,081 21,900 6,788 16,520 VE - Vehicle Expenses
426-40-415-241-001.46000 Auto Allowance 330 336 174 168 426-40-415-241-001.46010 Equipment Rental 0 3,500 0 3,500 426-40-415-241-001.46025 Outside Contractor Labor 1,225 15,000 0 15,000 426-40-415-241-001.46030_000 CNG General 123,962 155,000 124,903 160,000 426-40-415-241-001.46031 Gas & Oil 63,098 70,000 33,220 70,000 426-40-415-241-001.46032 Vehicle & Small Equipment Maintenance Parts 3,499 10,700 541 3,000 426-40-415-241-001.46033 Tires & Tubes 34,808 45,000 42,367 50,000 426-40-415-241-001.46034 Vehicle Insurance 17,660 28,000 23,423 20,600 Account Classification Total: VE - Vehicle Expenses 244,581 327,536 224,628 322,268 MI - Miscellaneous Expenses
426-40-415-241-001.47005 Advertising 508 5,000 138 5,000 426-40-415-241-001.47010 Bank Charges 468 100 0 500
426-40-415-241-001.47040_000 Dues Miscellaneous 651 5,600 3,845 5,760 426-40-415-241-001.47050 Meetings 1,060 2,100 1,116 2,100 426-40-415-241-001.47055 Cash Over/Short 0 100 0 100
426-40-415-241-001.47065 Professional Development 469 588 462 635 426-40-415-241-001.47080 Shoe Allowance 0 500 274 500
426-40-415-241-001.47095_000 Training General/Travel 15,008 35,210 5,508 31,360 426-40-415-241-001.47368 Mobile Ticketing Expense 126 0 0 0 426-40-415-241-001.47450 Contingencies (Operations) 157 46,226 0 48,928 426-40-415-241-001.47452 Parts-Preventative Bus Maint 116,691 120,000 111,321 120,000 426-40-415-241-001.47453 Labor-Preventative Bus Maint 155,297 230,000 126,347 230,000 426-40-415-241-001.47455 Parking and Traffic Fees 3 140 13 140 Account Classification Total: MI - Miscellaneous Expenses 290,438 445,564 249,023 445,023 390

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 426 Transit
DS - Debt Service
426-40-415-241-001.53032_001 SBITA Debt Service TransTrack Interest 1,020 0 0 0 Account Classification Total: DS - Debt Service 1,020 0 0 0 TO - Transfers Out
426-40-415-241-001.48001_083 Transfers Out To Fd 501 for I.T. Services 15,808 17,896 14,910 17,383 426-40-415-241-001.48001_085 Transfers Out To Fd 242 Network 163 1,063 1,063 1,128 426-40-415-241-001.48001_297 Transfers Out GF Administration From Transit 54,603 64,005 53,340 181,759 Account Classification Total: TO - Transfers Out 70,574 82,964 69,313 200,270 Sub-Program Total: 001 - Operating 3,228,407 5,629,802 3,797,514 5,815,086 Program Total: 241 - Fixed Route 3,228,407 5,629,802 3,797,514 5,815,086 Division Total: 415 - Transit 3,228,407 5,629,802 3,797,514 5,815,086 Department Total: 40 - Development Services 3,228,407 5,629,802 3,797,514 5,815,086 EXPENSES Total 3,228,407 5,629,802 3,797,514 5,815,086
Fund REVENUE Total: 426 - Transit 3,259,327 5,611,561 283,551 5,815,086 Fund EXPENSE Total: 426 - Transit 3,228,407 5,629,802 3,797,514 5,815,086 Program Total: 241 - Fixed Route: Operating 30,920 (18,241) (3,513,964) 0 Sub-Program: 002 - Planning/Capital

REVENUES
IG - Intergovernmental
426-40-415-241-002.34098 FTA - Section 5339 - Capital 0 600,000 0 0 426-40-415-241-002.34091 LTF Capital (Transit) 1,442,439 46,995 0 728,316 426-40-415-241-002.34107 State of Good Repair (SGR) 3,359 0 2,051 0 426-40-415-241-002.34107_001 State of Good Repair (SGR) Deferred (2,024) 411,510 0 411,510 426-40-415-241-002.34083 LTF Capital/Revenue - Deferred (1,393,915) 3,300,938 0 4,040,905 Account Classification Total: IG - Intergovernmental 49,858 4,359,443 2,051 5,180,731 OR - Other Revenues
426-40-415-241-002.37030 Sale of Property 273 0 0 0
Account Classification Total: OR - Other Revenues 273 0 0 0 Sub-Program Total: 002 - Planning/Capital 50,131 4,359,443 2,051 5,180,731 Program Total: 241 - Fixed Route 50,131 4,359,443 2,051 5,180,731 Division Total: 415 - Transit 50,131 4,359,443 2,051 5,180,731 Department Total: 40 - Development Services 50,131 4,359,443 2,051 5,180,731 REVENUES Total 50,131 4,359,443 2,051 5,180,731

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 241 - Fixed Route
Sub-Program: 002 - Planning/Capital
CO - Contractual Services
426-40-415-241-002.43266 Transit Planning 270 180,000 90 300,000 Account Classification Total: CO - Contractual Services 270 180,000 90 300,000 SU - Supplies and Maintenance
426-40-415-241-002.44010_015 Computer Software Subscriptions 0 62,255 48,369 0 Account Classification Total: SU - Supplies and Maintenance 0 62,255 48,369 0 CA - Capital Outlay
426-40-415-241-002.51240 Transit Capital 25,642 973,000 206,129 1,200,000 426-40-415-241-002.51261 Transit Bus Procurement/Inspection 0 1,052,568 179 1,100,000 426-40-415-241-002.51270 Construction Project 24,219 2,153,875 11,587 2,580,731 391

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 426 Transit
Account Classification Total: CA - Capital Outlay 49,862 4,179,443 217,894 4,880,731 Sub-Program Total: 002 - Planning/Capital 50,131 4,421,698 266,353 5,180,731 Program Total: 241 - Fixed Route 50,131 4,421,698 266,353 5,180,731 Division Total: 415 - Transit 50,131 4,421,698 266,353 5,180,731 Department Total: 40 - Development Services 50,131 4,421,698 266,353 5,180,731 EXPENSES Total 50,131 4,421,698 266,353 5,180,731
Fund REVENUE Total: 426 - Transit 50,131 4,359,443 2,051 5,180,731 Fund EXPENSE Total: 426 - Transit 50,131 4,421,698 266,353 5,180,731 Program Total: 241 - Fixed Route: Planning/Capital 0 (62,255) (264,302) 0 Program: 243 - Demand Response
Sub-Program: 001 - Operating

REVENUES
IN - Interest Income
426-40-415-243-001.33000 Interest Income 3,761 0 (1,036) 3,300 426-40-415-243-001.33099 Market Valuation (997) 0 0 0
Account Classification Total: IN - Interest Income 2,764 0 (1,036) 3,300 IG - Intergovernmental
426-40-415-243-001.34090 LTF Operating (Transit) 198,980 440,137 0 747,990 426-40-415-243-001.34082 LTF Operating Revenue - Deferred 89,139 152,373 0 277,781 Account Classification Total: IG - Intergovernmental 288,118 592,510 0 1,025,771 CH - Charges for Services
426-40-415-243-001.35014_002 Salary Reimbursement Other 1,676 0 1,006 0 426-40-415-243-001.35187 Fare Revenue 1,803 1,600 6,682 2,000 Account Classification Total: CH - Charges for Services 3,479 1,600 7,688 2,000 TI - Transfers In
426-40-415-243-001.38001_341 Transfers In fr Transit Measure L Rail Servic 344,871 409,853 352,667 0 Account Classification Total: TI - Transfers In 344,871 409,853 352,667 0 Sub-Program Total: 001 - Operating 639,232 1,003,963 359,319 1,031,071 Program Total: 243 - Demand Response 639,232 1,003,963 359,319 1,031,071 Division Total: 415 - Transit 639,232 1,003,963 359,319 1,031,071 Department Total: 40 - Development Services 639,232 1,003,963 359,319 1,031,071 REVENUES Total 639,232 1,003,963 359,319 1,031,071

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 243 - Demand Response
Sub-Program: 001 - Operating
SA - Salaries
426-40-415-243-001.41001 Full Time Salaries 84,106 95,656 74,175 88,248 426-40-415-243-001.41002_000 Part Time Help General 221 3,000 144 3,000 426-40-415-243-001.41050 Bilingual Pay 614 724 570 662
426-40-415-243-001.41051 Confidential Pay 105 128 126 129 426-40-415-243-001.41052 Educational Incentive 826 584 684 755 426-40-415-243-001.41053 Sick Leave Conversion Pay 0 1,200 468 1,200 426-40-415-243-001.41055 Vacation Conversion Pay 447 1,200 645 1,200 426-40-415-243-001.41056 Management Leave Conversion 248 600 201 600 426-40-415-243-001.41059 Continuous Service Pay 1,049 1,224 714 1,092 426-40-415-243-001.41100_001 Overtime Standard 877 1,050 385 1,050 392

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 426 Transit
Account Classification Total: SA - Salaries 88,493 105,366 78,113 97,936 BE - Benefits
426-40-415-243-001.42002 Medical Dental Plan 19,667 15,103 19,529 12,030 426-40-415-243-001.42003 Vision Insurance 170 188 161 166 426-40-415-243-001.42004 Long Term Disability Insurance 829 498 412 331 426-40-415-243-001.42005 Life Insurance 247 344 7 167
426-40-415-243-001.42006 SUI 243 84 45 21
426-40-415-243-001.42007 Workers Comp Insurance 292 549 315 516 426-40-415-243-001.42008 City Liability Insurance 2,978 2,370 1,776 4,078 426-40-415-243-001.42009 PERS 15,826 17,702 13,671 16,168 426-40-415-243-001.42010 Medicare Tax 1,254 1,528 1,092 1,420 426-40-415-243-001.42011 Social Security 13 186 9 186
426-40-415-243-001.42012 Retiree Health Insurance 1,978 2,245 1,731 2,071 426-40-415-243-001.42013 Deferred Comp 942 1,149 781 1,055 426-40-415-243-001.42014 Deferred Comp In Lieu 82 0 0 0 426-40-415-243-001.42016 Employee Contrib To PERS (7,803) (8,849) (6,848) (8,180) 426-40-415-243-001.42019 PERS UAL (Unfunded Accrued Liability) 10,146 13,882 11,570 12,999 Account Classification Total: BE - Benefits 46,863 46,979 44,251 43,028 CO - Contractual Services
426-40-415-243-001.43010 Contract Attorney 90 525 0 1,170 426-40-415-243-001.43020 Car Wash 110 300 97 300
426-40-415-243-001.43055_002 Consultant Audit 3,253 5,940 4,641 10,557 426-40-415-243-001.43125_011 Maintenance Outside Contractor Repair 0 5,000 0 5,000 426-40-415-243-001.43125_030 Maintenance Services Subscription 0 200 0 200 426-40-415-243-001.43155 Physicals, Shots & Psychological 31 200 50 200 426-40-415-243-001.43166_001 Actuarial Report GASB 68 0 0 0 7 426-40-415-243-001.43167 Recruitment 0 300 0 300
426-40-415-243-001.43195 Special Legal Counsel 0 500 0 0 426-40-415-243-001.43228_001 Radio System Maintenance Motorola System 967 982 0 1,002 426-40-415-243-001.43228_002 Radio System Maintenance Subscriber 1,649 1,844 2,116 2,213 426-40-415-243-001.43228_004 Radio System Maintenance Microwave 0 0 0 250 426-40-415-243-001.43265 Operations & Management 337,881 535,235 522,125 580,769 426-40-415-243-001.43267 Transit Contract Services 25,496 15,000 26,185 13,000 Account Classification Total: CO - Contractual Services 369,476 566,026 555,213 614,968 SU - Supplies and Maintenance
426-40-415-243-001.44001_000 Supplies General 3,041 4,455 1,902 4,000 426-40-415-243-001.44010_003 Computer Software 272 48,148 1,182 0 426-40-415-243-001.44010_015 Computer Software Subscriptions 0 0 113 49,955 426-40-415-243-001.44040_000 Postage General 173 800 1 800 426-40-415-243-001.44050 Printing 49 1,200 0 1,200
426-40-415-243-001.44060 Promotion and Marketing 6,990 50,000 1,597 15,600 Account Classification Total: SU - Supplies and Maintenance 10,525 104,603 4,794 71,555 UT - Utilities
426-40-415-243-001.45001_000 Telephone General 129 150 115 150 426-40-415-243-001.45001_002 Telephone Wireless/Tablet Service Plan 1,104 1,350 1,407 1,500 426-40-415-243-001.45002_000 Turlock Irrigation District General 896 2,700 1,008 2,080 Account Classification Total: UT - Utilities 2,129 4,200 2,530 3,730 VE - Vehicle Expenses
426-40-415-243-001.46000 Auto Allowance 71 72 37 36
426-40-415-243-001.46010 Equipment Rental 0 750 0 750
393

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 426 Transit
426-40-415-243-001.46025 Outside Contractor Labor 1,105 10,000 392 10,000 426-40-415-243-001.46031 Gas & Oil 25,314 45,000 29,705 45,000 426-40-415-243-001.46032 Vehicle & Small Equipment Maintenance Parts 3,081 3,125 0 1,500 426-40-415-243-001.46033 Tires & Tubes 2,703 2,000 4,230 3,500 426-40-415-243-001.46034 Vehicle Insurance 1,395 2,300 1,851 1,700 Account Classification Total: VE - Vehicle Expenses 33,670 63,247 36,216 62,486 MI - Miscellaneous Expenses
426-40-415-243-001.47005 Advertising 109 800 0 800
426-40-415-243-001.47010 Bank Charges 65 0 0 50
426-40-415-243-001.47040_000 Dues Miscellaneous 140 1,200 694 1,040 426-40-415-243-001.47050 Meetings 227 500 202 500
426-40-415-243-001.47055 Cash Over/Short 0 100 0 100
426-40-415-243-001.47065 Professional Development 101 127 99 120 426-40-415-243-001.47080 Shoe Allowance 0 100 59 100
426-40-415-243-001.47095_000 Training General/Travel 3,216 7,545 910 6,720 426-40-415-243-001.47366 Electric Vehicle Charging Expenses 0 5,000 0 5,000 426-40-415-243-001.47368 Mobile Ticketing Expense 9 0 0 0 426-40-415-243-001.47450 Contingencies (Operations) 0 14,271 0 15,523 426-40-415-243-001.47452 Parts-Preventative Bus Maint 22,975 20,000 15,319 20,000 426-40-415-243-001.47453 Labor-Preventative Bus Maint 33,465 50,000 29,538 50,000 426-40-415-243-001.47455 Parking and Traffic Fees 0 30 0 30 Account Classification Total: MI - Miscellaneous Expenses 60,305 99,673 46,821 99,983 DS - Debt Service
426-40-415-243-001.53032_001 SBITA Debt Service TransTrack Interest 219 0 0 0 Account Classification Total: DS - Debt Service 219 0 0 0 TO - Transfers Out
426-40-415-243-001.48001_083 Transfers Out To Fd 501 for I.T. Services 2,946 3,835 3,200 3,217 426-40-415-243-001.48001_085 Transfers Out To Fd 242 Network 30 228 228 209 426-40-415-243-001.48001_297 Transfers Out GF Administration From Transit 11,701 13,716 11,430 33,959 Account Classification Total: TO - Transfers Out 14,677 17,779 14,858 37,385 Sub-Program Total: 001 - Operating 626,357 1,007,873 782,795 1,031,071 Program Total: 243 - Demand Response 626,357 1,007,873 782,795 1,031,071 Division Total: 415 - Transit 626,357 1,007,873 782,795 1,031,071 Department Total: 40 - Development Services 626,357 1,007,873 782,795 1,031,071 EXPENSES Total 626,357 1,007,873 782,795 1,031,071
Fund REVENUE Total: 426 - Transit 639,232 1,003,963 359,319 1,031,071 Fund EXPENSE Total: 426 - Transit 626,357 1,007,873 782,795 1,031,071 Program Total: 243 - Demand Response: Operating 12,875 (3,910) (423,476) 0 Sub-Program: 002 - Planning/Capital

REVENUES
IG - Intergovernmental
426-40-415-243-002.34091 LTF Capital (Transit) 206,900 0 0 10,085 426-40-415-243-002.34083 LTF Capital/Revenue - Deferred (196,874) 862,929 0 4,915 Account Classification Total: IG - Intergovernmental 10,026 862,929 0 15,000 OR - Other Revenues
426-40-415-243-002.37030 Sale of Property 59 0 0 0
Account Classification Total: OR - Other Revenues 59 0 0 0 394

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 426 Transit
Sub-Program Total: 002 - Planning/Capital 10,084 862,929 0 15,000 Program Total: 243 - Demand Response 10,084 862,929 0 15,000 Division Total: 415 - Transit 10,084 862,929 0 15,000
Department Total: 40 - Development Services 10,084 862,929 0 15,000 REVENUES Total 10,084 862,929 0 15,000

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 243 - Demand Response
Sub-Program: 002 - Planning/Capital
CO - Contractual Services
426-40-415-243-002.43266 Transit Planning 58 0 19 0
Account Classification Total: CO - Contractual Services 58 0 19 0 CA - Capital Outlay
426-40-415-243-002.51240 Transit Capital 10,026 15,000 11,230 15,000 426-40-415-243-002.51261 Transit Bus Procurement/Inspection 0 847,929 1,600 0 Account Classification Total: CA - Capital Outlay 10,026 862,929 12,830 15,000 Sub-Program Total: 002 - Planning/Capital 10,084 862,929 12,849 15,000 Program Total: 243 - Demand Response 10,084 862,929 12,849 15,000 Division Total: 415 - Transit 10,084 862,929 12,849 15,000 Department Total: 40 - Development Services 10,084 862,929 12,849 15,000 EXPENSES Total 10,084 862,929 12,849 15,000
Fund REVENUE Total: 426 - Transit 10,084 862,929 0 15,000 Fund EXPENSE Total: 426 - Transit 10,084 862,929 12,849 15,000 Program Total: 243 - Demand Response: Planning/Capital 0 0 (12,849) 0 5,065,750 15,369,854 717,012 15,556,983
5,006,591 15,465,321 6,145,914 15,556,983
59,159 (95,467) (5,428,901) 0Fund Total: 426 - Transit
Fund Total: 426 - Transit
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
395

CITY OF TURLOCK BUDGET FY 25-26PURPOSE

PROGRAMS
● ● ● ● ● ● GOALS AND OBJECTIVES● ● ● ● ●
Fund 450 SRWAThe Stanislaus Regional Water Authority (SRWA) Division is responsible for the operationand maintenance of the SRWA Surface Water Treatment Plant (WTP) providing potabledrinking water for the City of Turlock and the City of Ceres. The WTP uses a conventionaltreatment process using ozone as a primary disinfectant with sodium hypochlorite as thesecondary disinfectant. The WTP treatment processes are designed and monitored withstringent health standards to ensure compliance with the water quality standards establishedby the California State Water Resources Control Board.The Stanislaus Regional Water Authority Division is organized into a number of programareas:Water Treatment Facility: Operates and maintains a facility that processes upto 15 million gallons of surface water per day.Distribution Lines: Operates and maintains the distribution system; supplyingtreated surface water to the City of Turlock and City of Ceres as requested.Process Laboratory: Analyzes untreated and treated water, evaluates treatmenteffectiveness to determine proper chemical treatment process. Administration: Directs, supervises and plans operation of the SRWA WTP,prepares studies and reports, oversees budget and maintains the City of Turlockand City of Ceres distribution system.Drinking Water Quality & Safety: Protect the drinking water supply throughdevelopment and sampling standards.Capital Improvements: Coordinate maintenance and upgrades to SRWA'sdistribution and treatment infrastructure.Protect the quality and quantity of the City's drinking water supply, protectingpublic health by maintaining the WTP's water treatment processes by ensuring thatall treated water delivered from the SRWA meets or exceeds State and Federalrequirements.Operate and maintain the SRWA WTP's Facility in a reliable, safe, productive, andcost-efficient manner. Provide excellent customer service.Ensure that all treatment facility processes are operated effectively and efficiently.Maintain an effective and coordinated preventative maintenance program for allWTP process.Maintain dialogue with the State Water Resources Control Board for the SRWA. 396

CITY OF TURLOCK BUDGET FY 25-26Fund 450 SRWA
GOALS AND OBJECTIVES (cont.)
●
● Respond to emergencies.

Provide adequate training opportunities to remain abreast of technical, mechanical,safety and analytical improvements. 397

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: 450 - SRWA - Operations
Department: 53 - Surface Water
Division: 550 - Operations

REVENUES
IN - Interest Income
450-53-550.33000 Interest Income 6,001 0 (562) 0
450-53-550.33099 Market Valuation (66) 0 0 0
Account Classification Total: IN - Interest Income 5,935 0 (562) 0 OR - Other Revenues
450-53-550.37435 SRWA JPA (Fund 950) Reimbursement 3,037,888 8,337,513 1,895,298 5,970,561 450-53-550.37030 Sale of Property 780 0 0 0
Account Classification Total: OR - Other Revenues 3,038,668 8,337,513 1,895,298 5,970,561 Division Total: 550 - Operations 3,044,603 8,337,513 1,894,736 5,970,561 Department Total: 53 - Surface Water 3,044,603 8,337,513 1,894,736 5,970,561 REVENUES Total 3,044,603 8,337,513 1,894,736 5,970,561

EXPENSES
Department: 53 - Surface Water
Division: 550 - Operations
SA - Salaries
450-53-550.41001 Full Time Salaries 1,005,888 1,382,546 1,087,816 1,498,049 450-53-550.41050 Bilingual Pay 1,480 0 0 0
450-53-550.41052 Educational Incentive 1,865 837 1,727 2,044 450-53-550.41053 Sick Leave Conversion Pay 3,845 8,000 6,144 8,000 450-53-550.41054 Stand By Wages 20,262 18,000 35,855 18,000 450-53-550.41055 Vacation Conversion Pay 3,148 8,000 6,853 8,000 450-53-550.41056 Management Leave Conversion 268 4,000 81 4,000 450-53-550.41059 Continuous Service Pay 1,906 2,087 2,432 3,274 450-53-550.41060 Signing Bonus 19,500 20,500 12,500 20,500 450-53-550.41100_001 Overtime Standard 88,810 75,000 112,383 120,000 450-53-550.49007 Salary Charges From Other Departments 0 75,000 0 75,000 Account Classification Total: SA - Salaries 1,146,972 1,593,970 1,265,791 1,756,867 BE - Benefits
450-53-550.42002 Medical Dental Plan 188,172 239,941 232,517 216,073 450-53-550.42003 Vision Insurance 1,582 3,046 1,776 2,830 450-53-550.42004 Long Term Disability Insurance 9,789 7,203 5,947 5,618 450-53-550.42005 Life Insurance 2,911 4,973 99 2,831
450-53-550.42006 SUI 3,631 898 1,017 449
450-53-550.42007 Workers Comp Insurance 30,216 37,514 33,725 40,944 450-53-550.42008 City Liability Insurance 34,496 32,463 29,486 66,522 450-53-550.42009 PERS 182,643 245,488 193,388 263,192
450-53-550.42010 Medicare Tax 16,349 22,025 17,970 24,387 450-53-550.42012 Retiree Health Insurance 21,860 29,480 23,318 31,844 450-53-550.42013 Deferred Comp 8,416 11,112 8,294 11,815 450-53-550.42014 Deferred Comp In Lieu 9,398 11,400 5,327 11,400 450-53-550.42016 Employee Contrib To PERS (90,929) (124,692) (97,929) (135,303) 450-53-550.42019 PERS UAL (Unfunded Accrued Liability) 235,949 258,797 215,660 270,741 Account Classification Total: BE - Benefits 654,483 779,648 670,596 813,343 CO - Contractual Services
450-53-550.43155 Physicals, Shots & Psychological 1,131 1,000 508 1,000 450-53-550.43314 Contract Help - Service 522,794 1,754,400 313,382 1,005,140 Account Classification Total: CO - Contractual Services 523,925 1,755,400 313,890 1,006,140 City of Turlock Proposed 25-26 Budget
Fund 450 SRWA Operations
398

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 450 SRWA Operations
SU - Supplies and Maintenance
450-53-550.44001_000 Supplies General 150,571 277,200 107,308 200,000 450-53-550.44001_267 Supplies Laboratory 0 60,000 24,299 60,000 450-53-550.44005 Chemicals 84,335 3,450,000 706,695 1,412,000 450-53-550.44030_000 Minor Equipment Miscellaneous 0 0 0 300,000 450-53-550.44030_001 Minor Equipment Safety 23,583 47,250 16,569 35,000 450-53-550.44030_002 Minor Equipment Tools 96,577 100,000 47,746 60,000 450-53-550.44030_028 Minor Equipment Lab 57,656 15,000 3,240 15,000 450-53-550.44090 Office Equipment & Furniture 10,665 5,000 0 5,000 Account Classification Total: SU - Supplies and Maintenance 423,388 3,954,450 905,857 2,087,000 UT - Utilities
450-53-550.45001_000 Telephone General 5,803 5,500 6,743 10,000 450-53-550.45001_002 Telephone Wireless/Tablet Service Plan 6,654 5,400 4,985 6,000 Account Classification Total: UT - Utilities 12,458 10,900 11,728 16,000 VE - Vehicle Expenses
450-53-550.46000 Auto Allowance 201 240 214 240
450-53-550.46010 Equipment Rental 26,475 24,000 18,242 20,000 450-53-550.46020 Fleet Maintenance Labor 1,035 2,000 1,177 2,000 450-53-550.46025 Outside Contractor Labor 155 0 0 0
450-53-550.46031 Gas & Oil 21,864 25,000 13,244 20,000
450-53-550.46032 Vehicle & Small Equipment Maintenance Parts 294 6,500 2,841 6,500 450-53-550.46034 Vehicle Insurance 671 2,200 1,218 2,600 Account Classification Total: VE - Vehicle Expenses 50,695 59,940 36,936 51,340 MI - Miscellaneous Expenses
450-53-550.47005 Advertising 2,242 3,000 69 3,000
450-53-550.47020 Certification 2,894 7,500 3,236 7,500
450-53-550.47065 Professional Development 535 670 0 670 450-53-550.47080 Shoe Allowance 2,534 5,050 1,907 5,050 450-53-550.47090 Testing & Recruitment 5,046 7,500 2,690 5,000 450-53-550.47095_000 Training General/Travel 11,564 30,000 10,372 20,000 450-53-550.47254 Education and Outreach 81 1,000 0 1,000 Account Classification Total: MI - Miscellaneous Expenses 24,896 54,720 18,275 42,220 CA - Capital Outlay
450-53-550.51020 Equipment Replacement 197,843 130,600 130,524 140,000 Account Classification Total: CA - Capital Outlay 197,843 130,600 130,524 140,000 DS - Debt Service
450-53-550.53029_001 Enterprise Equity Lease Interest 13,055 15,200 13,878 5,620 450-53-550.53029_002 Enterprise Equity Lease Principal 0 39,600 36,406 52,031 Account Classification Total: DS - Debt Service 13,055 54,800 50,284 57,651 Division Total: 550 - Operations 3,047,715 8,394,428 3,403,881 5,970,561 Department Total: 53 - Surface Water 3,047,715 8,394,428 3,403,881 5,970,561 EXPENSES Total 3,047,715 8,394,428 3,403,881 5,970,561
Fund REVENUE Total: 450 - SRWA - Operations 3,044,603 8,337,513 1,894,736 5,970,561 Fund EXPENSE Total: 450 - SRWA - Operations 3,047,715 8,394,428 3,403,881 5,970,561 Fund Total: 450 - SRWA - Operations (3,113) (56,915) (1,509,145) 0 399

CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 621 - Successor Agency - Non LMIThe Turlock Redevelopment Agency was first activated in 1993 and amended in 1996. Thetotal area covered just over 4.300 acres in the City of Turlock. The Agency’s primary missionwas to eliminate blight within the designated project area as well as promote economicdevelopment, help provide essential public facilities, and reconstruct and rehabilitate blightedproperties. The general goals and objectives of the Agency were set forth in the Agency’s Five-year Implementation Plan.Funds 621 and 625 reflect the changes necessary with the implementation of AB 1X 26 whichdissolved redevelopment agencies in California. No new projects or additional tax incrementis reflected. The legislation provides for a maximum of $250,000 for staffing purposes for theSuccessor Agency to carry-out the basic requirements of AB 1X 26 to wind down thepreviously existing Turlock Redevelopment Agency, implement and complete existing legalcontracts and projects, and dispose of any properties held by the Agency.The primary tasks that will be carried out include actions necessary to make outstanding bondpayments and pay other enforceable obligations of the Successor Agency.In November 2016 the Successor Agency issued refunding bonds to refinance the outstandingportion of the 1999, 2006 and 2011 Bonds which were secured with tax increment revenue bythe former Redevelopment Agency. 400

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: 621 - Successor Agency - Non LMI
Department: 10 - Administration
Division: 198 - Successor Agency - Non LMI

REVENUES
TX - Taxes
621-10-198.30045 Property Taxes RPTTF Distributions 2,578,872 2,517,757 2,511,188 2,491,957 Account Classification Total: TX - Taxes 2,578,872 2,517,757 2,511,188 2,491,957 IN - Interest Income
621-10-198.33010_004 Interest - Bonds 2016 Refunding Bonds 25,575 0 0 0 621-10-198.33099 Market Valuation (7,581) 0 0 0
Account Classification Total: IN - Interest Income 17,994 0 0 0 Division Total: 198 - Successor Agency - Non LMI 2,596,866 2,517,757 2,511,188 2,491,957 Department Total: 10 - Administration 2,596,866 2,517,757 2,511,188 2,491,957 REVENUES Total 2,596,866 2,517,757 2,511,188 2,491,957

EXPENSES
Department: 10 - Administration
Division: 198 - Successor Agency - Non LMI
CO - Contractual Services
621-10-198.43055_002 Consultant Audit 2,170 2,970 843 2,503 621-10-198.43060_000 Contract Services General 3,400 7,750 3,400 11,000 621-10-198.43318 Professional Services-Debt 3,250 3,250 0 3,500 Account Classification Total: CO - Contractual Services 8,820 13,970 4,243 17,003 DA - Depreciation and Amortization
621-10-198.52022 Amortization Expense - Bond OID & (OIP) (137,587) 0 0 0 Account Classification Total: DA - Depreciation and Amortization (137,587) 0 0 0 DS - Debt Service
621-10-198.53021_001 2016 SA Refunding Bond Interest 1,159,877 1,115,632 1,108,110 1,047,257 621-10-198.53021_002 2016 SA Refunding Bond Principal 0 1,335,000 1,335,000 1,400,000 Account Classification Total: DS - Debt Service 1,159,877 2,450,632 2,443,110 2,447,257 TO - Transfers Out
621-10-198.48001_158 Transfers Out Successor Agency Support 58,274 86,363 0 37,842 621-10-198.48001_190
Transfers Out To Fund 625 Mobile Home Rent
Sub 34,277 41,500 0 10,000
Account Classification Total: TO - Transfers Out 92,551 127,863 0 47,842 Division Total: 198 - Successor Agency - Non LMI 1,123,661 2,592,465 2,447,352 2,512,102 Department Total: 10 - Administration 1,123,661 2,592,465 2,447,352 2,512,102 EXPENSES Total 1,123,661 2,592,465 2,447,352 2,512,102
Fund REVENUE Total: 621 - Successor Agency - Non LMI 2,596,866 2,517,757 2,511,188 2,491,957 Fund EXPENSE Total: 621 - Successor Agency - Non LMI 1,123,661 2,592,465 2,447,352 2,512,102 Fund Total: 621 - Successor Agency - Non LMI 1,473,205 (74,708) 63,836 (20,145) City of Turlock Proposed 25-26 Budget
Fund 621 Successor Agency - Non LMI
401

CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 705 - Northwest Triangle Mello-Roos AssessmentThe NW Triangle Mello-Roos Assessment District was established to account for the specialassessment revenues assessed on properties within the District. These revenues are used tomake annual principal and interest payments on the bonds issued to finance the infrastructureimprovements within the District.The infrastructure improvements included improving the Highway 99/Monte Vista AvenueInterchange, widening Monte Vista Avenue in the area surrounding the Monte Vista ShoppingCenter, construction of Countryside Drive through the Monte Vista Shopping Center, andrealigning Tegner road south of Monte Vista Avenue. In addition, various water, wastewaterand storm drainage system improvements were installed to service the commercial propertieswithin the District's boundaries.When the district was formed, a maximum annual assessment per parcel was established. Theactual amount assessed for the past four fiscal years has been approximately 85% of themaximum. The annual assessment will continue until the underlying bonds are fully retired oruntil fiscal year 2030-31, whichever comes first.In addition to funding the debt service as described above, the annual assessment also pays forthe annual reporting requirements and incidental administrative expenses of the district. 402

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: 705 - NW Triangle Mello Roos (CFD #1)
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
TX - Taxes
705-00-000.30080_004 Direct Assessments Monte Vista CFD#1 277,582 0 0 0 Account Classification Total: TX - Taxes 277,582 0 0 0
IN - Interest Income
705-00-000.33000 Interest Income 8,372 8,600 (1,590) 7,300 705-00-000.33099 Market Valuation (1,345) 0 0 0
705-00-000.33150 Interest Income-Fiscal Agent 5,321 0 2,831 0 Account Classification Total: IN - Interest Income 12,347 8,600 1,241 7,300 Division Total: 000 - Non-Departmental 289,930 8,600 1,241 7,300 Department Total: 00 - Non-Departmental 289,930 8,600 1,241 7,300 REVENUES Total 289,930 8,600 1,241 7,300

EXPENSES
Department: 10 - Administration
Division: 170 - CFD #1
CO - Contractual Services
705-10-170.43025 City Administration 22,500 22,500 0 0
705-10-170.43165_001 Reports Annual 4,300 7,000 4,250 0 705-10-170.43197 Trustee Fees 1,300 1,500 1,300 0
Account Classification Total: CO - Contractual Services 28,100 31,000 5,550 0 MI - Miscellaneous Expenses
705-10-170.47010 Bank Charges 166 100 0 200
Account Classification Total: MI - Miscellaneous Expenses 166 100 0 200 DS - Debt Service
705-10-170.53003_001 Bond Payments Interest 9,576 3,213 3,213 0 705-10-170.53003_002 Bond Payments Principal 250,000 255,000 255,000 0 Account Classification Total: DS - Debt Service 259,576 258,213 258,213 0 Division Total: 170 - CFD #1 287,842 289,313 263,763 200 Department Total: 10 - Administration 287,842 289,313 263,763 200 EXPENSES Total 287,842 289,313 263,763 200
Fund REVENUE Total: 705 - NW Triangle Mello Roos (CFD #1) 289,930 8,600 1,241 7,300 Fund EXPENSE Total: 705 - NW Triangle Mello Roos (CFD #1) 287,842 289,313 263,763 200 Fund Total: 705 - NW Triangle Mello Roos (CFD #1) 2,088 (280,713) (262,522) 7,100 City of Turlock Proposed 25-26 Budget
Fund 705 NW Triangle Mello Roos (CFD #1)
403

CITY OF TURLOCK BUDGET FY 25-26PURPOSEFund 706 - Property and Business Improvement DistrictIn October 2023, sufficient votes were cast from downtown property owners in favor ofrenewing the Property and Business Improvement District and establishing PBID #4 indowntown Turlock. The term of the PBID #4 Agreement shall begin on January 1, 2024 andcontinue for an initial period of three (3) years. Following this initial three (3) year term theparties may exercise two (2) options to renew the agreement, each for a duration of three (3)years, resulting in a maximum potential contract term of nine (9) years. In the event that theDTPBID is disestablished prior to the stated term, the effective date of DTPBIDdisestablishment shall serve as the termination date of the agreement. The monies raisedthrough the assessments provides for maintenance, events and promotion, special projectsand district management.Stanisulaus County sends the assessments collected to the City of Turlock. City Staff remitsthis to the Turlock Downtown and Property Owner's Association.The Maintenance Obligations of the Turlock Downtown Property and Business ImprovementDistrict Management Plan details annual contributions to a Parking Lot Fund for the slurryseal and striping of the City owned parking lots located within the PBID every five to sevenyears. That Parking Lot Fund is reflected in the reserve balance for Fund 706. 404

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: 706 - Prop & Busi Improve Dist (PBID)
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
TX - Taxes
706-00-000.30080_005 Direct Assessments PBID 197,706 150,000 147,999 0 Account Classification Total: TX - Taxes 197,706 150,000 147,999 0 Division Total: 000 - Non-Departmental 197,706 150,000 147,999 0 Department Total: 00 - Non-Departmental 197,706 150,000 147,999 0 Department: 10 - Administration
Division: 173 - PBID #3
TX - Taxes
706-10-173.30080_005 Direct Assessments PBID 0 0 0 150,000 Account Classification Total: TX - Taxes 0 0 0 150,000
IN - Interest Income
706-10-173.33099 Market Valuation (260) 0 0 0
Account Classification Total: IN - Interest Income (260) 0 0 0 OR - Other Revenues
706-10-173.37012 PBID Parking Lot Fund 6,988 6,989 7,162 7,342 Account Classification Total: OR - Other Revenues 6,988 6,989 7,162 7,342 Division Total: 173 - PBID #3 6,728 6,989 7,162 157,342 Department Total: 10 - Administration 6,728 6,989 7,162 157,342 REVENUES Total 204,433 156,989 155,162 157,342

EXPENSES
Department: 10 - Administration
Division: 173 - PBID #3
MI - Miscellaneous Expenses
706-10-173.47551 Turlock Downtown Property Owners Association 203,691 150,000 147,999 150,000 Account Classification Total: MI - Miscellaneous Expenses 203,691 150,000 147,999 150,000 Division Total: 173 - PBID #3 203,691 150,000 147,999 150,000 Department Total: 10 - Administration 203,691 150,000 147,999 150,000 EXPENSES Total 203,691 150,000 147,999 150,000
Fund REVENUE Total: 706 - Prop & Busi Improve Dist (PBID) 204,433 156,989 155,162 157,342 Fund EXPENSE Total: 706 - Prop & Busi Improve Dist (PBID) 203,691 150,000 147,999 150,000 Fund Total: 706 - Prop & Busi Improve Dist (PBID) 742 6,989 7,162 7,342 City of Turlock Proposed 25-26 Budget
Fund 706 Prop & Busi Improve Dist (PBID)
405

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
FUND
City Manager (Division 102)
110 City Manager 1 1 1
110 Deputy City Manager 0.67 0.67 1
110 Risk Management Director 1
118 Risk Management Director 1 1 To F110 FY24-25 (10.1.24) TOTAL 2.67 0 2.67 0 3 0
Economic Development/Communications (Division 103)
110 Communications Specialist 0.5 0.5 0.5
110 Economic Dev Director/Communication Officer 1
118 Economic Dev Director/Communication Officer 1 1 To F110 FY24-25 (10.1.24) TOTAL 1.5 0 1.5 0 1.5 0
City Clerk (Division 104)
110 Executive Admin Asst to CM/City Clerk 1 1 1
110 Executive Admin Asst/Deputy City Clerk 1 1 1
110 Executive Admin Asst/City Clerk Trainee 1 1 1
TOTAL 3 0 3 0 3 0
Finance (Division 106)
110 Finance Director 0.55 0.55 0.55
110 Accountant, Principal 2 2 2
118 Accountant III 0.70 0.70 To F110 FY24-25 (10.1.24)
110 Accountant III 1.70
110 Accountant II 1 1 1
110 Accountant I 1 1 1
110 Purchasing Manager 1 1 1
110 Purchasing Specialist 1 1 2
118 Purchasing Specialist 1 1 To F110 FY24-25 (10.1.24) 110 Accounts Payable Clerk 1 1 1
TOTAL 9.25 0 9.25 0 10.25 0
City Attorney (Department 108)
110 Executive Legal Assistant-Paralegal 1 1 1
TOTAL 1 0 1 0 1 0
Human Relations (Division 109)
110 Human Relations Director 1 1 1
110 Principal Human Relations Analyst 2 2 2
110 Human Relations Analyst 2 2 2
110 Human Relations Specialist 2 2 3
118 Human Relations Specialist 1 1 To F110 FY24-25 (10.1.24) TOTAL 8 0 8 0 8 0
General Government (Division 112)
110 Facilities Maintenance Assistant 1 1 1
110 Maintenance Worker I 0.45 0.45 0.45
TOTAL 1.45 0 1.45 0 1.45 0
Police (Divisions 200, 205, & 210)
110 Police Chief 1 1 1
110 Police Captain 2 2 2
Budget Budget Budget
23-24 24-25 25-26
406

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Police (Divisions 200, 205, & 210) - CONT.
110 Police Lieutenant 4 4 4
118 Police Lieutenant 1 1 1
110 Police Sergeant 12 12 12
110 Police Detective 4 4 4
110 Police Officer (Trainee, I, II) 58 2 62 2 52 1
118 Police Officer (Trainee, I, II) 12
118 Police Officer (for Code Enforcement) 2 2 2
110 Public Safety Communications Supervisor 1 1 1
118 Public Safety Communications Supervisor 1 1 1
110 Emergency Services Dispatcher (Trainee, I, II, Lead) 13 1 13 1 15 1 119* Emergency Services Dispatcher (Trainee, I, II, Lead) 2 2 110 Evidence & Property Specialist (I, II) 2 2 2
110 Crime Prevention Specialist 1 1 1
110 Crime & Community Information Analyst 1 1 1
110 Community Service Officer (I, II) 2 2 2
118 Community Service Officer (I, II) 2 2 2
110 Investigations Unit Analyst 1 1 1
110 Public Safety Records Supervisor 1 1 1
110 Police Records Technicians, Sr 2 2 2
110 Police Records Technicians 4 4 5
119* Police Records Technicians 1 1
110 Executive Administrative Assistant/Public Safety 1 1 1 110 Police Business Unit Supervisor 1 1 1
118 Police Support Operations Manager 1 1 1
110 Staff Services Assistant 2 2 4
118 Staff Services Assistant 1 1 To F110 FY24-25 (10.1.24) 110 Public Safety Administrative Assistant 1 1 1
118 Public Affairs Analyst 1 1 1
118 Public Safety Business Analyst 1 1 1
110 Maintenance Worker II 0.9 0.9 0.9
118 Code Enforcement Supervisor 1 1 1
110 Code Enforcement Officer 1 1 1
118 Code Enforcement Officer 2 2 2
110 Background Coordinator 1 1 1
118 Code Compliance Technician 1 1 1
110 Code Compliance Technician 1 1 1
TOTAL 134.9 3.0 138.9 3.0 141.9 2.0
COPS Grant (Fund 266)
Police Officer (Trainee, I, II) 4
TOTAL 4 0 0 0 0 0
Animal Services and Control (Division 215)
110 Animal Services Supervisor 1 1 1
110 Animal Services Officer, Sr. 1
110 Animal Services Officer 3 3 2
TOTAL 4 0 4 0 4 0
Fire Services (Division 300)
110 Fire Chief contracted contracted contracted
110 Fire Division Chief 1 1 1
118 Fire Division Chief 1 1 1
407

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Fire Services (Division 300) - CONT.
110 Fire Marshall 1 1 1
110 Fire Battalion Chief 3 3 3
110 Fire Captain 15 15 15
110 Engineer 12 12 12
118 Engineer 3 3 3
110 Firefighter 12 12 12
118 Firefighter 3 3 3
118 Fire Prevention Inspector 1 1 1
110 Executive Admin. Asst./Public Safety 1 1 1
118 Fire Operations Support Analyst 1 1 1
110 Secretary, Sr. 1 1 1
110 Maintenance Worker II 0.1 0.1 0.1
TOTAL 55.1 0 55.1 0 55.1 0
Planning (Division 400)
110 Development Serv. Director 0.5 0.5 0.5
118 Planning Manager 1 1 To F110 FY24-25 (10.1.24)
110 Planning Manager 1
110 Principal Planner 1
110 Senior Planner 1 1
110 Associate Planner 1 1 1
110 Assistant Planner 1 1 1
110 Staff Services Technician 1 1 1
TOTAL 5.5 0 5.5 0 5.5 0
Building and Safety (Division 405)
110 Chief Building Official 1 1 1
110 Development Serv. Director 0.5 0.5 0.5
110 Plans Examiner Sr. 1 1 1
110 Plans Examiner I 1 1 1
110 Building Inspector Sr. 1 1 1
110 Building Inspector II 1 1 2
110 Building Inspector I 1 1
110 Staff Services Analyst 0.5 0.5 0.5
110 Staff Services Assistant 2 2 2
110 Staff Services Technician 2 2 2
TOTAL 11.0 0 11.0 0 11.0 0
Engineering (Division 410)
110 Municipal Services Director/SRWA Gen Mgr 0.2 0.2
110 Assistant Municipal Services Director 0.1 0.1
110 Public Works Director 0.24
110 Deputy Public Works Director 0.24
110 City Engineer 1 1 1
110 Civil Engineer, Principal 1 1 1
110 Roads Project Manager 1 1 1
110 Civil Engineer Sr. 1 1 1
110 Civil Engineer, Associate 1 1 1
110 Engineer, Associate 1 1 1
110 Engineer, Assistant 2 2 2
110 Engineering Project Coordinator 1 1 1
110 Traffic Technician Sr. 1 1 1
408

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Engineering (Division 410) - CONT.
110 Administrative Analyst 0.25 0.25
110 Executive Admin. Asst.-Muni. Services 0.25 0.25
110 Public Works Supervisor/City Surveyor 1 1 1
110 Land Surveyor 1 1 1
110 Land Surveying Technician I 2 2 2
110 Public Works Construction Inspector, Sr. 2 2 2
110 Public Works Construction Inspector 2 2 2
110 Executive Admin. Asst.-Public Works 0.24
110 Staff Services Analyst 1 2 2
110 Staff Services Technician 1
110 Staff Services Assistant 1 1 1
TOTAL 19.72 2 19.8 2 19.8 2
Fund 115 (Measure A - Roads)
Public Works Construction Inspector, Sr. 1 1 1
Engineering Project Coordinator 1 1
TOTAL 1 0 2 0 2 0
Public Facilities (Division 500)
118 Public Works Director 0.06
118 Municipal Services Director/SRWA Gen Mgr 0.05 To F110 FY24-25 (10.1.24) 110 Municipal Services Director/SRWA Gen Mgr 0.05
110 Assistant Municipal Services Director 0.34 0.4
118 Deputy Public Works Director 0.06 0.06
118 Parks, Streets & Public Facilities Superintendent 0.2 0.2 To F110 FY24-25 (10.1.24) 110 Parks, Streets & Public Facilities Superintendent 0.2 110 Public Maintenance Supervisor 0.1 0.1 0.1
118 Administrative Analyst 0.05 To F110 FY24-25 (10.1.24) 110 Administrative Analyst 0.05
118 Executive Admin. Asst.-Public Works 0.06
118 Executive Admin. Asst.-Muni. Services 0.05 To F110 FY24-25 (10.1.24) 110 Executive Admin. Asst.-Muni. Services 0.05
110 Asset Analyst 0.3 0.3
118 Staff Services Assistant 0.2 0.2 To F110 FY24-25 (10.1.24) 110 Staff Services Assistant 0.2
110 Public Facilities Maintenance Team Leader 1 1 1
110 Maintenance Worker I 0.55 0.55 1.55
119* Maintenance Worker I 1 1
TOTAL 3.23 0 3.9 0 3.9 0
Park Maintenance (Division 600)
110 Public Works Director 0.12
118 Municipal Services Director/SRWA Gen Mgr 0.05 To F110 FY24-25 (10.1.24) 110 Municipal Services Director/SRWA Gen Mgr 0.05
110 Assistant Municipal Services Director 0.12
118 Deputy Public Works Director 0.12 0.12
118 Parks, Streets & Public Facilities Superintendent 0.2 0.2 To F110 FY24-25 (10.1.24) 110 Parks, Streets & Public Facilities Superintendent 0.2 110 Public Maintenance Supervisor 0.2 0.2 0.2
110 Public Facilities Maintenance Team Leader 1 1 1
118 Administrative Analyst 0.05 To F110 FY24-25 (10.1.24) 110 Administrative Analyst 0.05
409

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Park Maintenance (Division 600) - CONT.
118 Executive Admin. Asst., Public Works 0.12
118 Executive Admin. Asst.-Muni. Services 0.05 To F110 FY24-25 (10.1.24) 110 Executive Admin. Asst.-Muni. Services 0.05
118 Staff Services Assistant 0.2 0.2 0.2
110 Maintenance Worker I 3 3 5
118 Maintenance Worker I 1 1 3
119* Maintenance Worker I 2 2
TOTAL 7.96 0.00 7.87 0.00 9.87 0.00
Parks, Recreation & Public Facilities (Divisions 620, 622, 624, 626 & 630) 118 Municipal Services Director/SRWA Gen Mgr 0.05 To F110 FY24-25 (10.1.24) 110 Municipal Services Director/SRWA Gen Mgr 0.05
118 Public Works Director 0.06
118 Assistant Municipal Services Director 0.06 0.06 To F110 FY24-25 (10.1.24) 110 Assistant Municipal Services Director 0.06
118 Executive Admin. Asst., Public Works 0.06
118 Executive Admin. Asst.-Muni. Services 0.05 To F110 FY24-25 (10.1.24) 110 Executive Admin. Asst.-Muni. Services 0.05
118 Administrative Analyst 0.05 To F110 FY24-25 (10.1.24) 110 Administrative Analyst 0.05
118 Recreation Superintendent 1 1 To F110 FY24-25 (10.1.24) 110 Recreation Superintendent 1
118 Staff Services Analyst 1 1 To F110 FY24-25 (10.1.24) 110 Staff Services Analyst 1
110 Recreation Supervisor 1 1 1
110 Recreation Coordinator 2 2 2
TOTAL 5.18 0.00 5.21 0.00 5.21 0.00
Total General Fund Staff 278.5 5.0 280.2 5.0 286.5 4.0
Fund 204 AB 939 Integrated Waste Mgmt.

Staff Services Analyst 0.4 0.4 0.4
Staff Services Technician 0.3 0.3 0.3
TOTAL 0.7 0.0 0.7 0.0 0.7 0.0
Fund 205 Sports Facilities
Public Works Director 0.06
Executive Admin. Asst.-Public Works 0.06
Assistant Municipal Services Director 0.06 0.06 0.06
Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 Public Maintenance Supervisor 0.1 0.1 0.1
Public Facilities Maintenance Team Leader 1 1 1
Staff Services Assistant 0.2 0.2 0.2
Maintenance Worker II 1 1 1
Maintenance Worker I 1 1 1
TOTAL 3.68 0 3.56 0 3.56 0
Fund 217 Gas Tax Street Maintenance
Municipal Services Director/SRWA Gen Mgr 0.05 0.05
Public Works Director 0.12
Assistant Municipal Services Director 0.12 0.15 0.15
Executive Admin. Asst.-Public Works 0.12
410

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Fund 217 Gas Tax Street Maintenance - CONT.

Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 Public Maintenance Supervisor 0.2 0.2 0.2
Public Facilities Maintenance Team Leader 1 1 1
Administrative Analyst 0.05 0.05
Executive Admin. Asst.-Muni. Services 0.05 0.05
Staff Services Assistant 0.2 0.2 0.2
Maintenance Worker II 3 3 3
Maintenance Worker I 4 4 4
TOTAL 8.96 0 8.90 0 8.90 0
Fund 219 SB 1 Road Maintenance & Rehabilitation Account Maintenance Worker II 1 1 1
Maintenance Worker I 1 1 1
TOTAL 2 0 2 0 2 0
Fund 240 Small Equip/Replace Building and Safety
Staff Services Analyst 0.5 0.5 0.5
TOTAL 0.5 0 0.5 0 0.5 0
Fund 246 Landscape Assessment
Municipal Services Director/SRWA Gen Mgr 0.1 0.1
Public Works Director 0.12
Assistant Municipal Services Director 0.12 0.15 0.15
Public Maintenance Supervisor 0.2 0.2 0.2
Public Facilities Maintenance Supv., Asst. 1 1 1
Executive Admin. Asst.-Public Works 0.12
Executive Admin. Asst.-Muni. Services 0.1 0.1
Administrative Analyst 0.1 0.1
Staff Services Assistant 0.15
Public Facilities Maintenance Team Leader 1 1 1
Maintenance Worker II 1 1 1
Maintenance Worker I 6 6 6
TOTAL 9.71 0 9.65 0 9.65 0
Funds 255, 256 & 259 Housing Program Services
Housing Program Manager 1 1 1
Housing Finance Specialist, Trainee 1
Housing Finance Specialist I 1
Housing Finance Specialist II 1
Housing Rehab. Specialist I 1 1
Housing Rehab. Specialist/Inspector II 1
Housing Program Specialist II 1 1 1
TOTAL 4 0 4 0 4 0
Fund 410 Water Quality Control, Dept. 530 Administration Municipal Services Director/SRWA Gen Mgr 0.475 0.15 0.15 Assistant Municipal Services Director 0.5 0.35 0.35
Water Quality Control Division Manager 1 1 1
Regulatory Affairs Manager 0.5 0.5 0.5
Utilities Manager 0.5 0.5 0.5
Utility Maintenance Worker II 1.5
Utility Maintenance Worker I 2
411

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Fund 410 Water Quality Control, Dept. 530 Administration - CONT.

Administrative Analyst 0.15 0.15
Asset Analyst 0.35 0.35
WQC Supervisor 1 1 1
Finance Director 0.2 0.2 0.2
Electrical/Mechanical Maint. Supervisor 0.5 0.5 0.5
Electrical Mechanical Technician Sr 1
Elect/Instrument Tech 0.5
Instrumentation & Control Supervisor 1 1 0.5
Instrumentation & Control Tech Sr 0.5
Electrical Mechanical Technician II 0.5 0.5 2
Electrical Mechanical Technician I 1 1
Elect/Instrument Tech, Sr. 1 1 0.5
Environmental Compliance Inspector 2 2 2
WQC Laboratory Supervisor 0.5 0.5 0.5
Shipping and Receiving Inventory Specialist 1 1 1
Laboratory Analyst, Sr. 0.5 0.5 0.5
Laboratory Analyst II 1 1 1
Laboratory and Environmental Superintendent 0.75
Wastewater Plant Operator, Sr. 8 8 6
Wastewater Plant Operator II 1 1 3
Wastewater Plant Operator I 1 1 1
Facilities Maintenance Assistant 1 1 1
Communications Specialist 0.2 0.2 0.2
Staff Services Analyst 0.5 0.5 1
Staff Services Assistant 4.55 4.5 2.5
Staff Services Technician 1.35 1.35 1.35
Executive Admin. Asst.-Muni. Services 0.5 0.15 0.15
Customer Services Supervisor 0.5 0.5 0.5
Accounting Technician 0.5 0.5 0.5
Account Clerk, Sr. 1 1 1
Account Clerk II 1 1 1
Account Clerk I 1.5 1.5 1.5
TOTAL 35.775 0 35.4 0 39.65 0
Fund 410 Water Quality Control, Dept. 531 Collection
Utilities Supervisor 0.5 0.5 0.5
Utilities Assistant Supervisor 1 1 1
Utility Maintenance Worker Sr 0.5 0.5 0.5
Utility Maintenance Worker II 2 2 1
Utility Maintenance Worker I 7 7 4
TOTAL 11.0 0 11.0 0 7.0 0
Fund 410 Water Quality Control, Dept. 532 Storm Basin Maintenance Public Works Director 0.12
Municipal Services Director/SRWA Gen Mgr 0.05 0.05
Assistant Municipal Services Director 0.12 0.16 0.16
Administrative Analyst 0.05 0.05
Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 Public Maintenance Supervisor 0.2 0.2 0.2
Public Facilities Maintenance Supv., Asst. 1 1 1
Executive Admin. Asst.-Public Works 0.12
Executive Admin. Asst.-Muni. Services 0.05 0.05
412

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Fund 410 Water Quality Control, Dept. 532 Storm Basin Maintenance - CONT.

Staff Services Assistant 0.2 0.2 0.2
Utility Maintenance Worker, Sr. 1 1 1
Utility Maintenance Worker II 2 2 2
TOTAL 4.96 4.91 4.91
Fund 420 Water Enterprise
Municipal Services Director/SRWA Gen Mgr 0.475 0.15 0.15 Assistant Municipal Services Director 0.5 0.35 0.35
Utilities Manager 0.5 0.5 0.5
Regulatory Affairs Manager 0.5 0.5 0.5
Finance Director 0.2 0.2 0.2
Administrative Analyst 0.15 0.15
Asset Analyst 0.35 0.35
Electrical/Mechanical Maint. Supervisor 0.5 0.5 0.5
Electrical Mechanical Technician Sr 2 2 1
Electrical Mechanical Technician II 2.5 2.5 2
Instrumentation & Control Tech Sr 1 1 0.5
Elect/Instrument Tech, Sr. 0.5
Elect/Instrument Tech 1 1 0.5
Field Services Technician 1 1 1
Laboratory and Environmental Superintendent 0.25
Laboratory Analyst , Sr. 0.5 0.5 0.5
Laboratory Analyst II 1 1 1
Utilities Supervisor 0.5 0.5 0.5
Utilities Assistant Supervisor 2 2 2
Maintenance Worker II 1 1 1
WQC Laboratory Supervisor 0.5 0.5 0.5
Instrumentation & Control Supervisor 0.5
Utility Maintenance Worker, Sr. 0.5 0.5 0.5
Utility Maintenance Worker II 4 4 3.5
Utility Maintenance Worker I 7 7 8
Water Conservation Worker 1 1 1
Shipping and Receiving Inventory Specialist 1 1 1
Staff Services Assistant 1.3 1.5 2.5
Staff Services Technician 0.35 0.35 0.35
Staff Services Analyst 0.1 0.1 0.6
Communications Specialist 0.2 0.2 0.2
Executive Admin. Asst.-Muni. Services 0.5 0.15 0.15
Customer Services Supervisor 0.5 0.5 0.5
Accounting Technician 0.5 0.5 0.5
Account Clerk, Sr. 1 1 1
Account Clerk II 1 1 1
Account Clerk I 1.5 1.5 1.5
TOTAL 36.125 0 36.00 0 36.75 0
Fund 426-40-415
Public Works Director 0.1
Municipal Services Director/SRWA Gen Mgr 0.1 0.1
Assistant Municipal Services Director 0.1 0.1
Deputy Public Works Director 0.1
Executive Admin. Asst.-Public Works 0.1
Executive Admin. Asst.-Muni. Services 0.1 0.1
413

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2025-2026
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Budget Budget Budget
23-24 24-25 25-26
Fund 426-40-415 - CONT.

Administrative Analyst 0.1 0.1
Transit Manager 1 1 1
Transit Analyst Sr. 1 1 1
Transit Analyst II 2 2 2
Communications Specialist 0.1 0.1 0.1
Staff Services Technician 1 1 1
Accountant III 0.3 0.3 0.3
Maintenance Worker II 2 2 2
TOTAL 7.7 0 7.8 0 7.8 0
Fund 450 Stanislaus Regional Water Authority (SRWA Operations) Water Treatment Plant Manager 1 1 1
Municipal Services Director/SRWA Gen Mgr 0.05 0.05 0.05 Finance Director 0.05 0.05 0.05
Water Treatment Plant Supervisor 1 1 1
Staff Services Assistant 1 1 1
Water Treatment Plant Operator, Sr. 5 5 5
Water Treatment Plant Operator II 2 2 2
Water Treatment Plant Operator I 2 2 2
Instrument & Control Tech, Sr. 1 1 1
Maintenance Tech, Sr. 1 1 1
Maintenance Tech II 1 1 1
TOTAL 15.1 0 15.1 0 15.1 0
Fund 501 Information Technology
Deputy City Manager 0.33 0.33
Information Technology Director 1 1 1
Information Technology Manager 1 1 1
Information Technology Analyst Sr 2 2 2
Information Technology Analyst II
Information Technology Analyst I 1 1 2
Information Technology Technician 1 1 1
GIS Coordinator 1 1 1
Staff Services Assistant 1 1 1
TOTAL 8.33 0 8.33 0 9 0
Fund 505 Fleet Services
Fleet Maintenance Manager 1 1 1
Fleet Maintenance Supervisor 1 1 1
Fleet Maintenance Mechanic, Sr. 1 1 1
Fleet Maintenance Mechanic II 2 2 2
Fleet Maintenance Mechanic I 2 2 2
Parts Clerk 1 1 1
TOTAL 8 0 8 0 8 0
Total Non-General Fund Staff 157 0 156 0 158 0
Grand Total - City Staff 435 5 436 5 444 4
Updated: 6/17/2025 435.0 436.0 444.0
* Fund 119 (7/1/24-12/31/24) & Fund 110 (1/1/25-6/30/ 25) 414

The following glossary provides a brief explanation of terms and acronyms used throughout the Budget document.

This information is provided to assist the public in reviewing and understanding the Budget by defining the many technical terms, abbreviations, and acronyms used in presenting budget information.

ACCOUNT
A record of a monetary transaction maintained in the accounting ledger. It may be a classification of expenditure or revenue. Example: "Supplies" is an account in the Operations and Maintenance expenditure category.

ACCRUAL BASIS OF ACCOUNTING
The basis of accounting under which revenues are recorded when earned and expenditures (or expenses) are recorded as soon as they result in liabilities (obligation to pay) for goods and/or services received. The actual receipt (for revenues) or payment (for expenditures) of cash is not the determining factor when deciding on the proper accounting period for recording revenues and expenditures under the accrual basis of accounting.

ACTUAL
A column heading in the budget. Figures found in the Actual column indicate actual financial information recorded for that time period.

AMERICANS WITH DISABILITIES ACT (ADA)
Americans with Disabilities Act, Public Law 336 of the 101st Congress, enacted July 26, 1990. The ADA prohibits discrimination and ensures equal opportunity for persons with disabilities in employment, State and local government services, public accommodations, commercial facilities, and transportation. It also mandates the establishment of TDD/telephone relay services.

ADOPTED BUDGET
The budget document formally approved by the City Council after the required public hearing and deliberations on the City Manager’s Budget. It sets forth authorized expenditures and the means of financing those expenditures for a given fiscal year. This term is used interchangeably with the term "Final Budget."

AD VALOREM TAXES
Revenue from taxes paid on real property and personal property which is calculated based on the “value” of the property.

APPROPRIATION
The legal spending level authorized by an ordinance, resolution, or minute action of the City Council. Spending cannot legally exceed this level without approval by the Council. An appropriation expires at the end of the fiscal year.

ARPA (American Rescue Plan Act)
The American Rescue Plan, signed into law on March 2021, provides $350 billion in funding for state and local governments to build an equitable economic recovery from the devastating economic effects caused by the COVID- 19 pandemic.

ASSESSED VALUATION
A valuation set upon real estate or other property by the County Assessor or State Board of Equalization which serves as a basis for levying property taxes.

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026

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GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

ASSESSMENT ROLL
The official list prepared by the County Assessor which contains the legal description of each parcel or item of property and its assessed valuation. This term is used to denote the total valuation of all taxable property in the City.

AUDIT
An examination of the City's financial records by an independent, certified public accounting firm to determine the accuracy and validity of records and reports, and the conformity of procedures with established policy and GAAP.

BALANCED BUDGET
A balanced budget requires that the amount of budgeted expenditures be equal to or less than the amount of projected revenues for the budget year.

BAN (Bond Anticipation Notes)
A short-term debt instrument issued by a state or municipality to borrow against the proceeds of an upcoming bond issue.

BASIS OF ACCOUNTING
A term used to refer to when revenues, expenditures (expenses), and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements. The City of Turlock uses the accrual basis of accounting. See Accrual Basis.

BEGINNING BALANCE
The beginning balance of a fund is comprised of unspent funds brought forward from the previous fiscal year, i.e. the ending balance for the fiscal year just ended.

BIDS, BIDDING
A process whereby a public agency awards contracts for construction or construction-related work objectively, based on bids. Bids are offers to perform the work for a specific price, with the contract going to the lowest responsive bidder. See Responsive Bidder.

BOND
A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond agreement. Bonds are most frequently used for construction of large capital projects, such as buildings and streets. Also, the term bond is used to describe a performance bond whereby an independent, third party financially guarantees the actions or performance of another.

BUDGET
The planning and controlling document for financial operations which sets forth estimates of proposed expenditures and revenues for the fiscal year. Also, when used as a column heading, the approved level of funding for that time period.

BUDGET CALENDAR
The schedule of key dates that the City's departments follow in the preparation, adoption and administration of the budget.

416

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

BUDGET MESSAGE
The opening section of the budget that provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the City Manager.

BUDGET RESOLUTION
The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources.

BUDGETARY CONTROL
The level of control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the appropriations limit and available revenues. The City of Turlock budgetary control begins at the department level. Departments can reallocate spending within an Object (i.e.

Supplies or Utilities) with the exception of Personnel and Capital Outlay. The total expenditures for that Object cannot be increased without the approval of the City Manager or City Council. Any reallocations between Objects must be approved by the City Manager. Only the City Council can approve increases in the total appropriation for a Department.

BUDGETING BASIS
The budgeting basis for the City of Turlock is modified from the accrual basis in that depreciation expense is not shown in the budget, capital expenditures are shown as a use of resources (rather that an asset), and principal payments on debt are shown as a use of resources (rather than a reduction in a liability).

CAPITAL ASSETS
Tangible items of long-term character (useful life expected to be longer than one year) which are intended to continue to be held and used by the City, including land, buildings, machinery, furniture, equipment, and equipment.

CAPITAL IMPROVEMENT PROGRAM (CIP)
A plan for funding additions, improvements and/or replacements to capital assets to be incurred over a fixed period of time.

CAPITAL OUTLAYS
Expenditures available for the acquisition of tangible items which are anticipated to have a useful life of longer than one year, including the cost of land, buildings, permanent improvements, machinery, large tools, vehicles and large pieces of equipment.

CAPITAL PROJECT
A new structure or facility or a major improvement to an existing structure or facility, which significantly increases the value of a structure or facility.

CAPITAL RESERVE
An account used to indicate that a portion of a fund's balance is legally restricted for a specific capital purpose and is, therefore, not available for discretionary appropriation.

CASH BASIS OF ACCOUNTING
The basis of accounting under which revenues are recorded when received in cash and expenditures (or expenses) are recorded when cash is disbursed. To be in conformance with Generally Accepted Accounting Principles (GAAP), local governments must use an accrual basis rather than the cash basis of accounting when preparing their financial statements.
417

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

CASH MANAGEMENT
The process necessary to pay for governmental services, while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, and establishing and maintaining banking relationships.

CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA)
California Environmental Quality Act – statutes contained in Sections 21000-21177 of the Public Resources Code of the State of California – establishes the requirements for evaluating the environmental effects of proposed projects.

The administration of CEQA is governed by the State CEQA Guidelines.

COMMUNITY FACILITIES DISTRICT (CFD)
Commonly referred to as a Mello-Roos District, a CFD is a district with a special tax on real property to pay for capital projects and/or public services. The term “Mello-Roos” comes from the two state legislators who authored the implementing law.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
Funding from the U. S. Department of Housing and Urban Development (HUD) whose use is restricted for prescribed purposes primarily to assist in the preservation and production of affordable housing. CDBG law specifies what types of programs can be funded with this revenue source, which is accounted for in a restricted fund.

CONTINGENCY
A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

DEBT SERVICE
The City's obligation to make principal and interest payments on all bonds, leases, and other debt instruments according to a pre-determined payment schedule.

DEPARTMENT
An organizational unit used by the City to group services, programs, or functions which are usually similar in nature.

Each department is managed by an appointed department head.

DEPARTMENT HEAD
An official appointed by the City Manager who is responsible for managing a City department.

DISCRETIONARY FUNDS
The total of discretionary revenues (defined below) plus the unreserved General Fund Ending Fund balance from the preceding fiscal year. The City Council has discretion in deciding how these funds are used.

DISCRETIONARY REVENUES
Revenues received by the City which can be used for any legal purpose as determined by the City Council.

Discretionary revenues are not earmarked by law or contractual relationship for a specified purpose, and the Council has discretion in deciding how these revenues are used. The term "discretionary" does not imply surplus.

ENVIRONMENTAL IMPACT REPORT (EIR)
An Environmental Impact Report is a detailed statement prepared under CEQA guidelines describing and analyzing the significant effects of a project on the environment (as defined by CEQA) and discussing ways to lessen or avoid the effects. The contents of an EIR are discussed in Article 9, beginning with Section 15120 of the State CEQA Guidelines.
418

GLOSSARY OF BUDGET TERMS
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(Continued)

EMPLOYEE BENEFITS
Amounts paid on behalf of employees. These amounts are not part of the employee’s gross salary. Examples are group health or life insurance payments, contributions to employee retirement plans, Social Security and/or Medicare taxes, workers' compensation insurance payments, and unemployment insurance payments. For the City of Turlock, our health and workers’ compensation programs are self-funded so the benefits include payments made to health and work comp service providers, insurance premiums for insurance coverage over retained (deductible) levels and costs associated with administration of the individual programs.

ENCUMBRANCE
The commitment of appropriated funds to purchase an item or service. To encumber funds is to set aside or commit funds for future expenditures.

ENTERPRISE FUND
A fund established to finance and account for the operation and maintenance of operations, facilities and services which are intended to be supported by user charges. Municipal services such as water, wastewater (sewer), and refuse collection are examples of services that are often accounted for in separate Enterprise funds.

EDUCATIONAL REVENUE AUGMENTATION FUND (ERAF)
Educational Revenue Augmentation Fund was set up by the State to take local property tax revenues for redistribution to the school system. Proposition 98 guaranteed schools 60% of the State’s General Fund revenues.

By creating ERAF, the State took local property taxes from cities, counties and special districts and used them to pay part of the cost of school funding.

EXPENDITURE
Payment of funds appropriated by the City Council, resulting in a decrease in current assets (cash).

EXPENDITURE APPROPRIATION
See Appropriation

FEES
Charges for services levied by the government to recover costs associated with providing a service or permitting an activity. Examples of fees include monthly water, sewer and garbage collection fees, Plan Checking Fees, Building & Engineering Permitting Fees, and Franchise Fees.

FINAL BUDGET
The budget document formally approved by the City Council after the required public hearings and deliberation on the recommended budget. It is a legal spending plan for the fiscal year. This term is used interchangeably with the term "Adopted Budget."

FISCAL YEAR
Abbreviated as FY (or FYE for fiscal year end), the twelve-month period for which a budget is prepared and adopted.

The fiscal year for the City of Turlock is July 1 to June 30.

FIXED ASSETS
Tangible items of long-term character (useful life expected to be longer than one year) which are intended to continue to be held and used by the City, including land, buildings, machinery, furniture, equipment, and equipment.

419

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

FRANCHISE FEE
A fee charged for the privilege of using public rights-of-way and property within the City for public or private purposes. The City charges franchise fees for natural gas, electricity, cable television and garbage collection operations.

FROZEN POSITION
A position that is frozen and not budgeted (defunded).

FULL-TIME EQUIVALENT POSITIONS (FTE)
The number of regular positions to be funded in the budget. Full-time is typically defined as a position which is budgeted 40 hours a week or 2,080 hours a year.

FUND
A separate fiscal and accounting entity that is established to control and account for all financial transactions for a specific type or grouping of government activities. A fund is a separate set of self-balancing accounts comprised of the assets, liabilities, equity, revenues and expenditures (expenses) for the specified activity.

FUND BALANCE
Fund balances, beginning and ending, are established to show the amount of assets in excess of the liabilities for a fiscal year. The ending fund balance for a completed fiscal year becomes the beginning fund balance for the next fiscal year.

FUND BALANCE APPROPRIATED
This is a budgetary amount representing the amount of fund balance to be used, in conjunction with revenues, to offset expenditures during a fiscal year. Fund balance appropriated cannot exceed the sum of unencumbered cash and investments available in the fund.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
Generally Accepted Accounting Principles are the set of uniform, minimum professional standards and guidelines for financial accounting and reporting. GAAP encompasses the conventions, rules and procedures necessary to define generally accepted accounting practices. The City prepares its financial statements in accordance with GAAP accepted in the United States of America.

GANN LIMIT
An absolute dollar limit on the amount of funds derived from taxes that the City can legally appropriate and expend each fiscal year, as specified by Article 13-B of the State Constitution. Any tax revenues in excess of the Gann Limit must be returned to taxpayers. The base-year used on computing the Gann Limit is FY 1978-79, with adjustments to the appropriations limit allowed in succeeding fiscal years for changes in population and changes in the cost of living.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB)
Governmental Accounting Standards Board is the accounting profession’s regulatory body for governmental accounting and determines what constitutes GAAP for governmental agencies.

GENERAL FUND
The General Fund is where discretionary revenues are deposited to fund the programs and departments established to achieve the goals and objectives of the City Council. The General Fund represents the largest discretionary financial resource of the City of Turlock.

420

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

GENERAL LEDGER
The general ledger is the system and structure of accounts that record the financial transactions and report the financial position of the city of Turlock. The general ledger is automated and meets GAAP.

GENERAL PLAN
The comprehensive plan, required by Section 65300 of the Government Code of the State of California, that contains the goals, objectives, policies, and specific actions that guide the long-term land development and growth of the City of Turlock.

GEOGRAPHIC INFORMATION SYSTEM (GIS)
Geographic Information System is a computerized rendering of the physical layout of the City of Turlock. It is a dimensionally exact, multi-layered map displaying all of the public services and physical characteristics of every parcel of real property in the city. It is an invaluable tool for public works and public safety personnel.

GRANT
A financial contribution from one governmental unit or private entity to another for a specific purpose and/or time period. Most of the grants received by the City of Turlock are from the State and federal governments.

INFRASTRUCTURE
Public facilities built on or under the ground such as streets, roads, sidewalks, curbs, pipes, drains, lights, bridges, parks, and water and sewer systems. These types of capital assets are differentiated from buildings.

INTERFUND TRANSFERS
Amounts transferred from one fund to another. Interfund transfers must be approved by the City Council and are a normal means to record the cost of goods and services provided by one fund to another. The City of Turlock also uses interfund transfers when a capital project is being funded from multiple sources. The project expenditures are accounted for in one fund and with the contributing funds transferring their financial contribution to the project fund.

INVESTMENT INCOME
Revenue earned by investing the City’s idle cash reserves. The City of Turlock invests its funds in accordance with the California Government Code. Investment earnings are deposited and used for fund specific purposes.

INVESTMENT POLICY
The Investment Policy is a written, Council-adopted policy delineating permitted investments for the City's idle cash.

The City of Turlock’s Investment Policy is updated and reaffirmed regularly.

JOB CLASSIFICATION
Assignment of a position title and job description with an associated pay range based on the job skills required for the position.

MANDATED PROGRAM
A requirement by the State or federal government that the City perform a task, perform a task in a particular way, or perform a task to meet a particular standard, often without compensation from the higher level of government.

MEMORANDUM OF UNDERSTANDING (MOU)
Memorandum of Understanding is a formalized agreement of processes, results, and/or operating rules between two or more entities. The City typically uses MOU’s in the collective bargaining process with its employee groups.

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GLOSSARY OF BUDGET TERMS
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(Continued)

MODIFIED ACCRUAL BASIS OF ACCOUNTING
Under the modified accrual basis of accounting, revenues are recognized in the period in which they become available and measurable, and expenditures are recognized at the time a liability is incurred pursuant to appropriation authority.

NON-GENERAL FUND
These are all funds other than the General Fund. Non-General Fund types include Special Revenue, Capital Project, Enterprise, Internal Service and Trust/Agency Funds.

OPERATING EXPENSES
The portion of the budget pertaining to the daily operations that provides basic governmental services.

ORDINANCE
A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries unless it is in conflict with any higher form of law, such as a State statute or constitutional provision.

OTHER TAXES
Taxes other than property tax. This category includes local sales tax, business license tax, transient occupancy tax (hotel & motel tax), and Vehicle in Lieu (VLF) tax.

PERFORMANCE MEASURE
A quantitative indicator that programs or services are directly contributing to the achievement of a strategic plan.

This includes indicators of inputs, output, outcomes, productivity, timeliness, and/or quality.

CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM (PERS OR CalPERS) The California Public Employees Retirement System provides retirement benefits through a defined pension plan for State and many local government employees in California. Local agencies like the City of Turlock choose to contract with CalPERS for public pension management.

PERSONNEL EXPENSES
A general expenditure category that includes salaries and wages, as well as related employee benefits such as retirement, health (medical, dental and vision) insurance, workers’ compensation insurance and life insurance.

PRELIMINARY BUDGET
The budget submitted by the City Manager to the City Council and the public. It contains the proposed revenues and expenditures by Fund for the upcoming budget year(s). The Preliminary Budget has typically been prepared by the Department Directors and reviewed with the City Manager and Finance Staff. Depending on the direction provided by the City Council, the Preliminary Budget may have also been reviewed with a Council Budget Subcommittee prior to being presented to the entire City Council.

PROCEEDS OF TAXES
Revenue received from "tax" sources, such as property taxes, sales and use taxes, and other types of taxes.

Proceeds of taxes are subject to the Gann Limit.

PROJECTED REVENUE
The amount of revenue that is expected to be collected during a fiscal year.

422

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

PROPERTY TAX
An “ad valorem” tax on real property, based upon the value of the property. In accordance with Proposition 13, secured property is taxed at the rate of one percent of assessed valuation, plus a rate sufficient to generate revenue necessary to pay for voter approved indebtedness.

PROPOSED BUDGET
The City Manager’s recommendation for the City’s financial operations, which includes an estimate of proposed expenditures and revenues for a given fiscal year.

PROPOSITION 4
The State-wide ballot initiative measure approved by the voters in November, 1979, which established the Gann Appropriations Limit through amendment of the State Constitution (Article 13-B of the State Constitution). See Gann Limit.

PROPOSITION 13
A State-wide ballot initiative measure (known as the Jarvis/Gann Initiative) enacted by the voters in June, 1978, which amended the State Constitution to limit property taxes to 1% of the 1975-76 market value, and which limited annual increases in assessed valuation to 2% (except for new construction or property which changes ownership).

RECLASSIFICATION
Change in a position title and/or the associated pay range based on changes in the job skills required for a given position.

RECOMMENDED BUDGET
The Recommended Budget document is provided by the City Manager’s Office and serves as the basis for public hearings prior to the determination of the adopted budget.

RESERVE
Funds not appropriated for expenditure, which are legally segregated for a specific future use.

RESPONSIVE BID
A bid or proposal which substantially complies with the invitation to bid or request for proposals, and meets all prescribed public procurement procedures and requirements.

REVENUE
Funds received by the City as income, including sales and property taxes, licenses and permits, fees for specific services, receipts/reimbursements from other governmental entities, fines and forfeitures, grants, and investment income.

REVENUE BONDS
Bonds for the construction of capital projects, the principal and interest of which are payable exclusively from the revenue of an Enterprise Fund. A lien is placed on the project funded by the bonds until they are fully paid.

REVENUE CATEGORIES
The major categories of General Fund revenues are property taxes, other taxes, franchise fees and assessments, fines and penalties, investment income, rents and concessions, and intrafund transfers. Other revenues specific to General Fund departments are listed by department. Other revenues related to non-General Fund activities are described in their respective sections of the budget.

423

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

REQUEST FOR PROPOSALS (RFP)
Request for Proposals, similar to a bid but used when the desired product or service is not fully quantifiable, such as “Audit Services”.

REQUEST FOR QUALIFICATIONS (RFQ)
Request for Qualifications is a process whereby professional services are solicited, where the products or services needed require substantial assistance to define. The qualifications and experience of the solicited professional are important qualifying characteristics.

SALES AND USE TAX
A tax imposed on the sale or use of all tangible personal property. Sales and use taxes have several components.

The City's share of the sales and use tax is 95% of the local 1%. The remaining 5% of the local 1% is shared with Stanislaus County pursuant to a tax sharing agreement.

SELF-INSURED
Insurance of one’s interest by maintaining a fund (source of money) to cover possible losses rather than purchasing a commercial insurance policy. For self-insured plans, the employer assumes the financial risk of providing benefits.

This means that the employer pays “out-of pocket” for expenses incurred up to the retained (deductible) amount.

The employer then purchases commercial insurance to cover expenses over the deductible.

SINGLE AUDIT
An audit performed in accordance with the Single Audit Act of 1984, as amended in 1996, and United States Office of Management and Budget (OMB) Circular A-133, Audits of State and Local Governments. Effective December 2014 the OMB’s Single Audit guidance was updated with the implementation of Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards – more commonly referred to as “Uniform Guidance”. The Single Audit Act requires governments that incur expenses in excess of a specified amount for federally funded projects/programs in one fiscal year have one audit (i.e. Single Audit) performed to meet the needs of all Federal grantor agencies, thus reducing the overall costs of audits. This audit seeks to determine whether the recipient agency is in compliance with all internal control and other program guidelines which are conditions for receiving federal funding.

SPECIAL REVENUE FUND
A fund which is used to account for revenues which are designated by law for a specific purpose.

SRF (State Revolving Fund)
A state revolving fund (SRF) is a fund administered by a U.S. State for the purpose of providing low-interest loans for investments in water and sanitation infrastructure (e.g., sewage, treatment, stormwater management facilities, drinking water treatment). An SRF receives its initial capital from federal grants and state contributions. It then emits bonds that are guaranteed by the initial capital. It then "revolves" through the repayment of principal and the payment of interest on outstanding loans.

SUBVENTION
Payments by an outside agency (usually a State or federal agency) for reimbursement of costs incurred by the City.

SUPPLEMENTAL ASSESSMENT
An assessment of real property occurring after the regular assessment roll is filed on June 30th of each year as a result of new construction or a change in ownership.

424

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2025-2026
(Continued)

TAX INCREMENT
Tax increment is the funding mechanism for Redevelopment Agencies in California. When Agencies provide or assist in providing financial assistance to improve blighted areas of a city, the associated assessed value of the improved real property increases. This “incremental” increase in assessed value results in an increase in property tax revenue which is known as “tax increment”. Tax increment revenue must remain in the Redevelopment Agency to be used for repaying any debt incurred by the Agency and for additional approved projects. The use of tax increment revenue by Redevelopment Agencies is governed by the California Health and Safety Code.

See “Revenue Projections and Assumptions” section for a discussion regarding the dissolution of redevelopment agencies within California effective February 1, 2012.

TRANSIENT OCCUPANCY TAX (TOT)
A tax that is imposed on occupants of hotel/motel rooms who are staying 30 consecutive days or less at a time.

The City of Turlock TOT rate is 9% of the room rate.

UNFUNDED LIABILITY
Debt obligations that do not have sufficient funds set aside to pay the debt. This occurs when the value of the assets fall below the value of benefits obligated to pay, such as retirement benefits in a defined benefit retirement plan.

UNSECURED TAX
A tax on tangible personal property such as office furniture, equipment, and boats which are not secured by real property.

VACANT POSITION
A position that is vacant, however, is budgeted.

YEAR-END
This term means as of June 30th (the end of the fiscal year). 425

City Council Staff Report
June 24, 2025

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

1. ACTION RECOMMENDED:

Resolution: Making certain findings and determinations in compliance with Section XIII.B of the California Constitution and Section 7910 of the California Government Code and setting the Fiscal Year 2025-2026 Appropriation Limit for the City of Turlock

2. DISCUSSION OF ISSUE:

Annually, cities throughout California establish their Appropriation Limit under Article XIII.B of the California Constitution. The Appropriation Limit represents the level of city expenditures that can be funded using tax dollars. This calculation has its origin in Proposition 4, commonly known as the Gann Initiative; thus this calculation is sometimes referred to as the Gann Limit.

Proposition 4 was passed by California voters in November 1979 and places limits on the amount of tax revenue which can be spent by governmental entities on an annual basis. Prop 4 became effective in Fiscal Year 1980-81 and used Fiscal Year 1978-79 revenues as the base for its calculations. The calculations were further refined by the passage of Proposition 111 in June 1990. The base year revenues are increased annually by a factor which combines the governmental entity’s population growth rate and the increase or decrease in the California per capita personal income. Cities may choose to use their own population growth rate or their county’s population growth rate and typically choose whichever is larger.

3. BASIS OF RECOMMENDATION:

The Appropriation Limit provides for managed growth in the revenue received from the proceeds of taxes. The compliance requirements set forth the base year revenue from tax proceeds and each subsequent year’s growth in tax-based revenue is limited by a combination of population growth and cost-of-living growth.

The City of Turlock (City) makes an annual determination of the most advantageous method for setting its annual limit. In the event the City was in the position of receiving increased tax proceeds which would exceed the limits authorized under the above compliance requirements, the City may place itself in the position of being required to pay back any accumulated tax over collections within the next two fiscal years.

The City is currently in no danger of reaching the limit as the 2025-2026 Appropriation Limit is $83,225,568 while proceeds from taxes are only $62,823,739 or approximately 75% of the amount allowed (see Attachment 2 for details).

Agenda Staff Report
6/24/2025

4. FISCAL IMPACT / BUDGET AMENDMENT:

There is no fiscal impact to the City’s budget as the calculations reflect the budgets the City Council has already approved for adoption and the limit exceeds the appropriations subject to limitation.

5. STAFF RECOMMENDATION:

Recommend approval.

6. CITY MANAGER COMMENTS:

Recommend approval.

7. ENVIRONMENTAL DETERMINATION:

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

8. ALTERNATIVES:

No alternative is provided as the adoption of the annual Appropriation Limit is required by California law.

9. ATTACHMENTS:

1. GANN Appropriation Limit 2025-2026 Resolution

2. City of Turlock Calculation of Appropriation Limit FY 2025-2026

BEFORE THE CITY COUNCIL OF THE CITY OF TURLOCK
IN THE MATTER OF MAKING CERTAIN } RESOLUTION NO. 2025-XXX FINDINGS AND DETERMINATIONS IN }
COMPLIANCE WITH SECTION XIII.B OF }
THE CALIFORNIA CONSTITUTION AND }
SECTION 7910 OF THE CALIFORNIA }
GOVERNMENT CODE AND SETTING THE }
FISCAL YEAR 2025-2026 APPROPRIATION }
LIMIT FOR THE CITY OF TURLOCK }
}
WHEREAS, new cost of living factors and new population factors have been established for determining the City’s annual appropriation limit.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Turlock does hereby:

1. Establish the City of Turlock’s Appropriation Limit for the 2025-2026 Fiscal Year to be $83,225,568, in compliance with Article XIII.B of the Constitution of the State of California and Section 7910 of the California Government Code. The total appropriations subject to limitation are 62,823,739 (refer to Attachment 2).

2. Select the County’s or City’s population growth factor, whichever is greater, of

1.0031% for use in the computation of such limitation for Fiscal Year 2025-2026.

3. Select California’s Per-Capita Personal Income cost-of-living factor of 6.44% to be used in the computation of the limitation for Fiscal Year 2025-2026. The City reserves the right to change this selection at some future time when necessary information becomes available on a regular and legislated basis.

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

AYES:

NOES:

NOT PARTICIPATING:

ABSENT:

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

Attachment 2
Per Capita
Personal Population
Income Per Capita Population Change
Change Ratio Change* Ratio Factor Limit
from Dept of
Finance letter
from Dept of
Finance letter 74,813,761 $
FY 24-25 3.62 1.0362 0.55 1.0055 1.041900 77,948,458 $ FY 25-26 6.44 1.0644 0.31 1.0031 1.067700 83,225,568 $ * Population change used is the greater of the annual population change for the City of Turlock or Stanislaus County as published by the Department of Finance - Price and Population Information Subject to Appropriation Limit
Secured and Unsecured Property Taxes 10,561,100
Sales and Use Tax 36,756,936
Hotel/Motel Tax 1,811,000
Business License Taxes 999,800
Prop 172 Sales Tax 416,000
Property Taxes in Lieu of Motor Vehicle 10,090,000
Interest Income Allocated to Revenues Subject to Appropriation Limit 2,188,903 Total Subject to the Appropriations Limit 62,823,739 75% % of Tax Revenue
Appropriations Limit 83,225,568
Non Tax Proceeds 20,401,829
% of Non Tax Revenue 25%
City of Turlock
Calculation of the Appropriation Limit
Fiscal Year 2025-2026