Turlock City Council
June 9, 2026

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund - Division 215 Animal Services
110-20-215.42016 Employee Contrib To PERS (24,078) (25,644) (20,191) (28,151) 110-20-215.42019 PERS UAL (Unfunded Accrued Liability) 68,555 71,719 59,770 77,687 198,654 217,877 198,732 220,972
110-20-215.43065 Copier Maintenance/Lease 296 1,500 297 1,500 110-20-215.43066 Printer Maintenance 93 500 59 500
110-20-215.43115_000 Maint-Air & Heat General 3,897 6,000 4,524 6,000 110-20-215.43120_002 Building Maintenance Janitorial Services 3,527 2,500 961 3,500 110-20-215.43150 Pest Control 960 1,000 728 2,000
110-20-215.43155 Physicals, Shots & Psychological 0 350 0 350 110-20-215.43175 Transaction Fees-Credit Card 181 300 94 300 110-20-215.43219 Euthanasia/Disposal 1,747 2,000 1,320 2,000 110-20-215.43222 Vet Service 915 8,000 7,126 5,000
11,615 22,150 15,107 21,150
110-20-215.44001_000 Supplies General 5,503 6,000 4,255 8,000 110-20-215.44001_050 Supplies Dog & Cat Food 819 1,000 680 2,000 110-20-215.44001_051 Supplies Dog Licenses 17 800 0 800 110-20-215.44001_052 Supplies Microchips 1,843 3,000 1,086 3,000 110-20-215.44001_053 Supplies Program 489 500 92 500
110-20-215.44010_100 Computer Replacement 0 3,300 3,057 3,000 110-20-215.44020 Forms 0 1,000 0 1,000
110-20-215.44030_010 Minor Equipment Apprehension 4,255 2,750 880 5,750 110-20-215.44040_000 Postage General 2,675 4,000 1,641 4,000 15,603 22,350 11,692 28,050
110-20-215.45001_000 Telephone General 526 500 374 500
110-20-215.45002_000 Turlock Irrigation District General 9,382 12,000 6,612 10,000 110-20-215.45003_000 PG & E General 807 1,500 940 1,500 10,716 14,000 7,925 12,000
110-20-215.46020 Fleet Maintenance Labor 14,222 5,000 1,884 5,000 110-20-215.46025 Outside Contractor Labor 189 250 97 250 110-20-215.46031 Fuel 10,608 10,400 7,424 12,000
110-20-215.46032 Vehicle & Small Equipment Maintenance Parts 4,137 1,000 385 1,000 110-20-215.46034 Vehicle Insurance 324 200 183 200
29,481 16,850 9,972 18,450
110-20-215.47010 Bank Charges 1,025 1,100 468 1,100
110-20-215.47055 Cash Shortages 10 0 0 0
110-20-215.47095_000 Training General/Travel 520 0 0 0
1,555 1,100 468 1,100
110-20-215.48001_083 Transfers Out To Fd 501 for I.T. Services 13,079 16,714 13,930 22,628 110-20-215.48001_085 Transfers Out To Fd 501 IT Infrastructure 1,724 1,652 1,652 3,349 110-20-215.48001_089 Transfers Out To Fd 242 Computer
Replacement 1,900 0 0 0
16,703 18,366 15,582 25,977
651,064 747,511 596,869 778,733
651,064 747,511 596,869 778,733
651,064 747,511 596,869 778,733
Account Classification Total: BE - Benefits
CO - Contractual Services
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
Account Classification Total: TO - Transfers Out
Division Total: 215 - Animal Services
Department Total: 20 - Police
EXPENSES Total
73

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund - Division 215 Animal Services
106,485 105,910 68,036 97,000
651,064 747,511 596,869 778,733
(544,580) (641,601) (528,833) (681,733)
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Fund REVENUE Total: 110 - General Fund
74

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
Turlock Fire Department
The mission of the Turlock Fire Department is to protect the lives, property, and well-being of the residents and visitors of our community. This mission is achieved through proactive fire and life safety code enforcement, public education, highly trained personnel, and the delivery of emergency services supported by well-maintained apparatus, equipment, and fire stations.

We are committed to continuously improving the quality, efficiency, and cost-effectiveness of our services while providing the highest level of care, professionalism, and protection to those we serve.

The Turlock Fire Department’s mission is to protect life, property, and the environment through professional, compassionate, and effective emergency services. The Turlock Fire Department provides 24-hour emergency response services from four fire stations, including fire suppression, emergency medical services, rescue operations, fire prevention, public education, and disaster response. We are committed to operational excellence, regional collaboration, and continuous improvement to enhance service levels in a fiscally responsible and community-focused manner.

Turlock Fire's stated goal is to "Protect your quality of life with pride and compassion." To accomplish this objective the department strives to maintain excellent incident response times and to quickly, safely, and efficiently mitigate emergencies. We expect our firefighters to always be professional, capable, and compassionate when interacting with the public. The department accomplishes its mission while being fiscally responsible to the city and the taxpayers. Our goals and objectives are stated below.

In cooperation with our regional fire service partners, we are continuously exploring ways to collaborate, become more efficient, and deliver excellent customer service. Through our administrative contract with Modesto Fire Department, we are pursuing cost-effective ways to make best use of our resources and improve existing department programs.
75

CITY OF TURLOCK BUDGET FY 26-27
Turlock Fire Department
GOALS AND OBJECTIVES (cont.)
●
●
●
●
We are committed to delivering high-quality fire protection and emergency services while maintaining strong fiscal stewardship of public resources. To maximize the City’s financial investment, we will actively pursue grants, leverage cooperative funding opportunities, and other alternative revenue sources. We will also continue to strengthen partnerships with local, county, state, and federal agencies to enhance regional collaboration, improve operational efficiency, expand access to training and specialized resources, and strengthen our collective ability to respond effectively to a wide range of emergencies through shared expertise and coordinated deployment of assets.

Continue efforts to recruit, develop, and retain highly qualified personnel through competitive staffing strategies, professional development opportunities, leadership succession planning, and a positive organizational culture focused on operational excellence, accountability, and employee wellness.

Continue progressing toward a multi-year phased staffing plan for a fifth apparatus, specifically a ladder truck company, to enhance operational effectiveness, firefighter safety, and current and future service delivery needs. The phased approach shall consider fiscal sustainability, deployment effectiveness, adopted Citygate Standards of Coverage, and regional fire service best practices.

Coordinate with the Building and Engineering Departments to strategically plan, prioritize, and budget for the repair, renovation, and replacement of aging fire stations to meet the current and future service delivery needs of the community. A top priority of this effort is the relocation and replacement of Fire Station 34, which currently operates from a former single-family residence originally converted for fire station use more than 30 years ago that does not meet the operational, safety, or functional needs of a modern fire station. Facility improvements shall consider operational readiness, compliance with applicable building and fire codes, seismic and ADA standards, gender-inclusive accommodations, and industry best practices related to firefighter health, safety, and wellness.
76

CITY OF TURLOCK BUDGET FY 26-27
Turlock Fire Department
GOALS AND OBJECTIVES (cont.)
●
●
●
Establish and implement a phased non-transport Advanced Life Support (ALS) paramedic program to enhance emergency medical response capabilities and improve patient outcomes within the community. Program development shall include personnel training and certification, acquisition of medical equipment and pharmaceuticals, and coordination with the County EMS Agency. With support from the Modesto Fire Department EMS Division, the program will incorporate clinical oversight, supervision, quality assurance and improvement measures, and EMS policy guidance to ensure operational effectiveness, regulatory compliance, and long-term fiscal sustainability while coordinating effectively with regional EMS partners.

Continue to strategically plan, budget, and save for the planned replacement of fire apparatus and staff vehicles in accordance with national best practices, operational demands, and findings from the Citygate Fire Services Master Plan. Fleet replacement planning shall consider apparatus type, operational use, age, mileage, reliability, maintenance costs, and long-term service delivery needs to ensure the department maintains safe, reliable, and operationally effective vehicles and equipment.

Continue to strategically plan, budget, and save for the replacement of critical firefighting equipment to maintain operational readiness, firefighter safety, and compliance with applicable standards and best practices. Equipment replacement planning shall consider age, condition, reliability, manufacturer service life, technological advancements, and operational needs.
77

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-30-300.34060 FEMA/OES Strike Team Reimbursement 342,746 200,000 90,556 200,000 342,746 200,000 90,556 200,000
110-30-300.35014_006 Salary Reimbursement Fire 2,057 2,000 601 2,000 110-30-300.35100 Fire Fees-Prevention 124,308 115,000 124,886 130,000 110-30-300.35104 EMS Contract 108,304 120,000 71,846 120,000 110-30-300.35155 Records Mgmt. Fee 0 0 0 5,000
234,669 237,000 197,333 257,000
110-30-300.37010_000 Miscellaneous General 45 500 286 500 45 500 286 500
110-30-300.38001_001 Transfers In BL&Prop172 Fire Share Trs Fd 116 66,664 50,000 41,670 50,000 110-30-300.38001_026 Transfers In Fr Fd 231 CFD #2 for Fire 331,588 322,100 0 387,700 110-30-300.38001_089 Transfers In Computer Replacement 0 26,163 26,163 0 398,252 398,263 67,833 437,700
975,712 835,763 356,009 895,200
975,712 835,763 356,009 895,200
975,712 835,763 356,009 895,200
110-30-300.41001 Full Time Salaries 4,077,796 4,629,049 3,514,903 4,880,381 110-30-300.41002_000 Part Time Help General 48,781 50,000 43,254 50,000 110-30-300.41020_001 Fire Special Pay EMT Certificates 8,749 8,221 6,719 8,593 110-30-300.41020_002 Fire Special Pay Fitness Incentive 49,948 70,645 69,283 84,848 110-30-300.41020_003 Fire Special Pay FLSA Wages 110,608 110,154 98,165 116,448 110-30-300.41020_004 Fire Special Pay PFP 136,949 137,548 114,693 129,608 110-30-300.41020_005 Fire Special Pay Holiday Pay Out 7,954 15,000 2,867 15,000 110-30-300.41020_007 Fire Special Pay Management Certificate 4,644 7,492 3,359 7,831 110-30-300.41050 Bilingual Pay 9,057 9,600 8,143 9,600
110-30-300.41051 Confidential Pay 5,016 5,141 4,223 5,300 110-30-300.41052 Educational Incentive 65,369 42,000 32,828 39,600 110-30-300.41053 Sick Leave Conversion Pay 85,871 80,000 8,339 50,000 110-30-300.41054 Stand By Wages 90 0 0 0
110-30-300.41055 Vacation Conversion Pay 28,507 40,000 6,504 30,000 110-30-300.41056 Management Leave Conversion 4,867 6,000 0 6,000 110-30-300.41059 Continuous Service Pay 128,133 153,478 121,766 166,486 110-30-300.41100_001 Overtime Standard 916,793 1,000,000 869,271 1,000,000 110-30-300.41100_007 Overtime Department Business 39,139 40,000 27,418 40,000 110-30-300.41100_008 Overtime Fire Calls 3,589 5,000 508 0 110-30-300.41100_009 Overtime Investigations 20,106 20,000 0 20,000 110-30-300.41100_010 Overtime Training 65,641 50,000 50,792 75,000 110-30-300.41100_019 Overtime FEMA/OES StrikeTeam Reimbursable 322,203 180,000 118,405 200,000 City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 300 Fire Services
Fund: 110 - General Fund

REVENUES
Department: 30 - Fire
OR - Other Revenues
Account Classification Total: OR - Other Revenues
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 300 - Operations
Division: 300 - Operations
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
CH - Charges for Services
Account Classification Total: CH - Charges for Services SA - Salaries
Department Total: 30 - Fire
REVENUES Total

EXPENSES
Department: 30 - Fire
Division: 300 - Operations
78

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 300 Fire Services
110-30-300.41100_020 Overtime Firefighter Academy 3,332 35,000 26,622 35,000 6,143,140 6,694,328 5,128,061 6,969,695
110-30-300.42001 Uniform Allowance 49,619 50,672 47,842 49,560 110-30-300.42002 Medical Dental Plan 687,278 660,720 891,914 643,388 110-30-300.42003 Vision Insurance 7,518 8,662 6,828 9,310 110-30-300.42004 Long Term Disability Insurance 15,834 17,359 14,459 16,929 110-30-300.42005 Life Insurance 8,541 8,749 6,737 7,425 110-30-300.42006 SUI 2,721 1,392 1,359 1,392
110-30-300.42007 Workers Comp Insurance 50,402 136,553 107,144 98,599 110-30-300.42008 City Liability Insurance 335,689 380,990 288,993 396,012 110-30-300.42009 PERS 1,422,817 1,582,343 1,218,632 1,666,706 110-30-300.42010 Medicare Tax 86,077 97,068 70,937 101,061 110-30-300.42011 Social Security 0 3,100 0 3,100
110-30-300.42012 Retiree Health Insurance 243,054 272,482 209,158 287,218 110-30-300.42013 Deferred Comp 5,610 8,760 4,432 9,209
110-30-300.42014 Deferred Comp In Lieu 30,044 34,200 17,592 17,100 110-30-300.42016 Employee Contrib To PERS (500,197) (568,049) (413,580) (599,845) 110-30-300.42019 PERS UAL (Unfunded Accrued Liability) 1,396,811 1,595,218 1,329,350 1,755,508 3,841,817 4,290,219 3,801,796 4,462,672
110-30-300.43005_000 Alarm Monitoring General 0 1,200 166 1,200 110-30-300.43005_001 Alarm Monitoring Fire Station 1 1,455 1,600 1,328 1,600 110-30-300.43020 Car Wash 182 300 123 300
110-30-300.43040 Collection Service 0 100 0 100
110-30-300.43060_000 Contract Services General 403,362 425,220 344,919 626,150 110-30-300.43063 Fire Sprinkler & Suppression System 2,250 4,000 710 4,000 110-30-300.43064 Fire Extinguisher 922 3,800 232 3,800
110-30-300.43065 Copier Maintenance/Lease 536 2,500 536 2,500 110-30-300.43066 Printer Maintenance 2,402 3,500 1,274 3,500 110-30-300.43077 Tree Trimming 0 0 0 10,000
110-30-300.43085 Fingerprinting 0 500 490 500
110-30-300.43115_000 Maint-Air & Heat General 13,385 26,800 9,789 26,800 110-30-300.43120_002 Building Maintenance Janitorial Services 9,444 13,900 9,901 16,320 110-30-300.43120_003 Building Maintenance BCH Repairs & SuppliesAllocate 4,000 5,000 0 0 110-30-300.43120_005 Building Maintenance Repairs 64,046 160,000 98,701 160,000 110-30-300.43120_007 Building Maintenance HVAC 198 5,500 0 0 110-30-300.43125_004 Maintenance Elevator/Inspection 1,268 1,200 676 2,500 110-30-300.43125_010 Maintenance Office/Computer Equip 21 1,000 0 1,000 110-30-300.43125_013 Maintenance New World Software 6,039 6,340 6,339 6,657 110-30-300.43125_014 Maintenance Radio Maint/Repair 2,988 3,000 2,725 4,000 110-30-300.43125_016 Maintenance Weed Spraying 0 0 0 9,800 110-30-300.43125_017 Maintenance Wireless Antenna Maint/Repair 0 0 0 2,500 110-30-300.43125_025 Maintenance Generator Repair 0 0 0 6,000 110-30-300.43125_026 Maintenance Fire Station 58,298 60,000 20,442 77,000 110-30-300.43140 Pagers 172 0 186 220
110-30-300.43150 Pest Control 2,584 3,000 1,930 3,300
110-30-300.43155 Physicals, Shots & Psychological 79,766 113,025 25,811 100,000 110-30-300.43240 Fire Equip Maint Supplies/Replacement 9,544 11,500 4,199 11,500 110-30-300.43241 Fire Plan Checks/Inspections 20,312 27,000 22,511 30,000 Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
79

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 300 Fire Services
110-30-300.43244 Safety Clothing Repairs 11,377 35,625 11,836 39,900 110-30-300.43245 Self Contained Breathing Apparatus (SCBA) Maintenance 9,895 12,500 2,339 33,700
704,445 928,110 567,160 1,184,847
110-30-300.44001_000 Supplies General 13,326 15,000 7,478 16,000 110-30-300.44001_083 Supplies Buildings & Grounds 21,229 21,000 8,805 22,000 110-30-300.44001_086 Supplies Engines 80 0 0 0
110-30-300.44001_087 Supplies Fitness 7,930 8,000 3,696 8,000 110-30-300.44001_088 Supplies Hazardous Materials 8,794 9,000 2,550 10,500 110-30-300.44001_090 Supplies Emergency Medical 11,493 10,400 10,251 25,600 110-30-300.44001_091 Supplies Prevention Bureau 12,189 16,000 5,116 17,000 110-30-300.44001_092 Supplies Rescue Systems 2,945 4,000 1,121 5,500 110-30-300.44001_094 Supplies Training 14,874 17,000 3,554 22,000 110-30-300.44001_095 Supplies Wildland 2,561 2,700 0 2,700 110-30-300.44001_096 Supplies Honor Guard 1,799 1,900 0 1,900 110-30-300.44001_097 Supplies Wildland Boots 2,877 5,000 1,373 5,000 110-30-300.44001_264 Supplies Department Functions/Ceremonies 8,149 8,500 2,867 9,000 110-30-300.44005_001 Chemicals Suppression Agents 8,895 10,000 0 12,000 110-30-300.44010_001 Computer Software Maintenance 1,119 5,650 981 16,000 110-30-300.44010_100 Computer Replacement 0 14,300 14,296 3,000 110-30-300.44030_000 Minor Equipment Miscellaneous 16,857 20,000 5,037 20,000 110-30-300.44030_004 Minor Equipment Fire Station 1,678 13,500 1,995 13,500 110-30-300.44030_005 Minor Equipment Office 8,817 9,400 9,519 13,200 110-30-300.44030_014 Minor Equipment Self Contained Breathing Apparat 17,139 20,500 1,626 22,000
110-30-300.44030_015 Minor Equipment Fire Hose Replacement 19,474 20,500 0 21,000 110-30-300.44030_016 Minor Equipment Station Furniture
Replacement 3,357 6,500 0 12,000
110-30-300.44030_017 Minor Equipment Radio 57,994 63,000 35,002 42,000 110-30-300.44030_019 Minor Equipment Safety Clothing 110,604 115,200 54,810 120,000 110-30-300.44030_020 Minor Equipment Arson Investigation 0 5,000 0 5,000 110-30-300.44030_056 Minor Equipment New Engine 0 0 0 50,000 110-30-300.44030_070 Minor Equipment Rescue 19,751 22,000 13,043 22,000 110-30-300.44040_000 Postage General 493 1,200 1,262 1,200 374,421 445,250 184,383 518,100
110-30-300.45001_000 Telephone General 10,290 13,500 8,480 13,500 110-30-300.45001_002 Telephone Wireless/Tablet Service Plan 18,336 10,950 15,073 27,350 110-30-300.45001_003 Telephone Fire Engine Cell Phones 2,341 3,000 1,625 0 110-30-300.45002_000 Turlock Irrigation District General 39,507 65,000 35,752 45,000 110-30-300.45003_000 PG & E General 18,432 30,000 18,977 20,000 110-30-300.45015 Cable Services 753 600 647 4,100
89,660 123,050 80,554 109,950
110-30-300.46020 Fleet Maintenance Labor 54,495 13,500 10,893 13,500 110-30-300.46025 Outside Contractor Labor 200,280 210,000 59,666 210,000 110-30-300.46030_000 CNG General 0 300 0 300
110-30-300.46031 Fuel 75,017 80,000 64,176 90,000
110-30-300.46032 Vehicle & Small Equipment Maintenance Parts 59,960 25,000 6,622 25,000 110-30-300.46033 Tires & Tubes 0 9,000 2,752 9,000
110-30-300.46034 Vehicle Insurance 11,675 20,900 19,923 23,100 VE - Vehicle Expenses
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
80

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 300 Fire Services
401,427 358,700 164,032 370,900
110-30-300.47015 Books & Subscriptions 771 1,200 179 1,200 110-30-300.47040_000 Dues Miscellaneous 0 1,000 0 1,000 110-30-300.47065 Professional Development 1,600 1,700 0 1,100 110-30-300.47080 Shoe Allowance 25 35 35 200
110-30-300.47081 Educational Assistance Program
Reimbursement 1,995 2,000 0 2,000
110-30-300.47090 Testing & Recruitment 4,854 5,850 819 5,850 110-30-300.47095_000 Training General/Travel 22,657 21,000 9,392 21,000 110-30-300.47095_004 Training Arson Investigation 5,210 5,000 100 5,000 110-30-300.47095_005 Training Cal Fire Prevention Institute 6,499 7,200 0 7,200 110-30-300.47120 Emergency Operations Center 2,727 2,800 0 2,800 110-30-300.47553 FEMA/OES Strike Team Reimbursable (nonpersonnel) 2,945 7,000 1,515 7,000 49,283 54,785 12,040 54,350
110-30-300.48001_012 Transfers Out To Fd 501 Info Tech-GIS 53,556 50,595 15,657 52,195 110-30-300.48001_083 Transfers Out To Fd 501 for I.T. Services 180,157 230,240 191,870 311,702 110-30-300.48001_085 Transfers Out To Fd 501 IT Infrastructure 15,755 15,755 15,755 32,368 110-30-300.48001_089 Transfers Out To Fd 242 Computer
Replacement 4,824 0 0 0
110-30-300.48001_090 Transfers Out Vehicle & Equip Replacement 850,000 0 0 0 110-30-300.48001_092 Transfers Out To Fd130 Fire Safety Cloth&Equip 445,000 0 0 0
1,549,292 296,590 223,282 396,265
13,153,483 13,191,032 10,161,309 14,066,779
13,153,483 13,191,032 10,161,309 14,066,779
13,153,483 13,191,032 10,161,309 14,066,779
975,712 835,763 356,009 895,200
13,153,483 13,191,032 10,161,309 14,066,779
(12,177,771) (12,355,269) (9,805,300) (13,171,579)
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Account Classification Total: TO - Transfers Out
Division Total: 300 - Operations
Department Total: 30 - Fire
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
81

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
●
●
●

PROGRAMS

GOALS AND OBJECTIVES
●
●
● Adopt Housing Element
Most of the time and resources of the Planning Division are committed to reviewing and processing applications for various approvals and permits required by the Municipal Code or State law. To facilitate this process, the Planning Division manages a no-cost predevelopment process to give applicants early feedback on their projects and help them understand the process, time schedules, and costs. The Planning Division also prepares Specific Plans or Master Plans to plan areas proposed for annexation consistent with the City’s Area-wide Planning Policy and works on General Plan and Code amendments and special studies to meet State requirements or at the direction of the City Council.

The Division handles most of the environmental review needs of the City and manages the annexation of new residential projects to Community Facilities District No. 2 (an additional tax to pay for services). Providing information to the public and other City staff is a significant part of the Planning Division’s ongoing information program. Maintaining records, maps, and updating information is also a part of the Division's service to the public.

Adopt updates to the Zoning Ordinance
Provide outstanding customer service
Planning Division
The Planning Division has three principal responsibilities:

Prepare, maintain and implement the City's General Plan, Specific Plans, Master Plans, and other types of plans
Conduct environmental reviews of public and private projects under the California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA) Administer the City's Zoning and Subdivision Ordinances including the review of land use, development, and subdivision projects for compliance with applicable policies, regulations, and standards
The Planning Division provides professional planning services and support to the City Council and Planning Commission and information on zoning and development matters to the public.

The Division also provides technical support on a variety of planning and environmental studies for other departments within the City.
82

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-40-400.31040 Home Occupation Permits 9,516 9,000 8,856 10,000 110-40-400.31041 Residential Parking Permits 0 30 0 30
9,516 9,030 8,856 10,030
110-40-400.35150 Zoning & Subdivision Fees 99,058 85,000 84,875 95,000 110-40-400.35151 Encroachment Permit Revenue 2,233 1,200 90 1,200 110-40-400.35152 Environmental Pro-Mitigation 10,920 10,000 7,735 10,000 110-40-400.35154 Building Plan Review 25,054 25,000 30,759 30,000 110-40-400.35155 Records Mgmt. Fee 0 0 0 45,000
110-40-400.37433 Salary Reimbursement from Cannabis 0 2,000 0 0 137,265 123,200 123,459 181,200
110-40-400.37009 Credit Card Revenue for Permits-DSD 17,958 15,000 15,946 18,000 110-40-400.37010_000 Miscellaneous General 0 50 20 50
110-40-400.37415 Reimbursement from Housing - NEPA 0 500 0 800 110-40-400.37419 Reimbursement from Fd 305 Devel Cap Proj Review 0 100 0 100
110-40-400.37428 Reimbursement from Dev Engr Maps 13,595 7,000 9,742 8,000 31,553 22,650 25,708 26,950
110-40-400.38001_037 Transfers In Fr Fd 130 Records Management 25,000 25,000 20,830 30,000 110-40-400.38001_068 Transfers In Fr 110 for CIP Annual Report 1,000 1,000 1,000 0 110-40-400.38001_089 Transfers In Computer Replacement 0 6,559 6,559 0 26,000 32,559 28,389 30,000
204,334 187,439 186,412 248,180
204,334 187,439 186,412 248,180
204,334 187,439 186,412 248,180
110-40-400.41001 Full Time Salaries 432,331 578,046 401,389 623,570 110-40-400.41002_000 Part Time Help General 2,175 27,000 6,163 27,000 110-40-400.41050 Bilingual Pay 0 0 405 2,168
110-40-400.41052 Educational Incentive 2,347 1,800 3,068 5,013 110-40-400.41053 Sick Leave Conversion Pay 759 1,000 810 1,500 110-40-400.41055 Vacation Conversion Pay 1,400 15,000 7,905 5,000 110-40-400.41056 Management Leave Conversion 0 1,500 0 1,500 110-40-400.41059 Continuous Service Pay 10,905 13,794 10,296 12,415 110-40-400.41100_001 Overtime Standard 0 3,000 397 1,000 449,918 641,140 430,431 679,166
110-40-400.42002 Medical Dental Plan 49,127 66,084 60,546 62,259 110-40-400.42003 Vision Insurance 403 756 358 756
110-40-400.42004 Long Term Disability Insurance 1,680 2,134 1,653 2,131 110-40-400.42005 Life Insurance 910 1,075 755 935
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 400 Planning
Fund: 110 - General Fund

REVENUES
Department: 40 - Development Services
OR - Other Revenues
Account Classification Total: OR - Other Revenues
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 400 - Planning
Division: 400 - Planning
LI - Licenses & Permits
Account Classification Total: LI - Licenses & Permits
CH - Charges for Services
Account Classification Total: CH - Charges for Services SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 400 - Planning
83

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 400 Planning
110-40-400.42006 SUI 270 175 137 175
110-40-400.42007 Workers Comp Insurance 585 2,144 1,601 1,609 110-40-400.42008 City Liability Insurance 18,247 26,345 18,070 28,076 110-40-400.42009 PERS 79,505 105,097 73,156 112,961
110-40-400.42010 Medicare Tax 6,083 9,297 6,183 9,848
110-40-400.42011 Social Security 512 2,238 408 2,238
110-40-400.42012 Retiree Health Insurance 9,775 14,693 9,739 15,908 110-40-400.42013 Deferred Comp 6,215 11,865 6,430 12,402 110-40-400.42014 Deferred Comp In Lieu 11,434 11,400 9,670 11,400 110-40-400.42016 Employee Contrib To PERS (39,359) (52,609) (34,691) (57,066) 110-40-400.42019 PERS UAL (Unfunded Accrued Liability) 77,125 98,614 82,180 106,820 222,512 299,308 236,193 310,452
110-40-400.43020 Car Wash 4 50 0 50
110-40-400.43035_000 City Hall Shared Costs-Contract Services Shared Costs 13,177 13,439 9,772 14,105
110-40-400.43040 Collection Service 0 50 0 50
110-40-400.43060_000 Contract Services General 33,163 50,000 5,200 50,000 110-40-400.43065 Copier Maintenance/Lease 845 2,000 258 2,000 110-40-400.43066 Printer Maintenance 592 1,500 301 1,500 110-40-400.43085 Fingerprinting 147 100 49 100
110-40-400.43125_013 Maintenance New World Software 0 0 0 5,003 110-40-400.43155 Physicals, Shots & Psychological 235 300 228 300 48,162 67,439 15,807 73,108
110-40-400.44001_000 Supplies General 2,565 5,000 1,312 5,000 110-40-400.44010_001 Computer Software Maintenance 0 500 0 21,000 110-40-400.44010_100 Computer Replacement 0 0 0 4,500
110-40-400.44035 Photo Copies 0 2,000 0 2,000
110-40-400.44040_000 Postage General 3,164 5,000 1,557 5,000 5,729 12,500 2,869 37,500
110-40-400.45001_000 Telephone General 401 1,000 291 1,000 110-40-400.45001_002 Telephone Wireless/Tablet Service Plan 2,081 1,800 1,096 1,800 110-40-400.45004 City Hall Shared Costs - Utilities 4,888 4,630 4,269 5,822 7,369 7,430 5,656 8,622
110-40-400.46000 Auto Allowance 1,082 1,200 1,018 1,200 110-40-400.46020 Fleet Maintenance Labor 1,754 2,500 231 2,000 110-40-400.46025 Outside Contractor Labor 28 1,000 0 1,000 110-40-400.46031 Fuel 76 200 0 200
110-40-400.46032 Vehicle & Small Equipment Maintenance Parts 3,048 1,000 12 1,000 110-40-400.46034 Vehicle Insurance 3 4 3 0
5,992 5,904 1,264 5,400
110-40-400.47005 Advertising 8,157 10,000 7,609 10,000
110-40-400.47009 Credit Card Charges for Permits-DSD 16,001 15,000 7,384 15,000 110-40-400.47015 Books & Subscriptions 2,527 2,800 1,725 2,800 110-40-400.47040_000 Dues Miscellaneous 0 200 0 200
110-40-400.47040_001 Dues StanCOG 5,195 5,500 5,198 5,500 110-40-400.47050 Meetings 0 200 0 200
Account Classification Total: BE - Benefits
CO - Contractual Services
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
84

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 400 Planning
110-40-400.47065 Professional Development 800 950 0 950 110-40-400.47081 Educational Assistance Program
Reimbursement 0 1,000 0 1,000
110-40-400.47089 Environmental Filing Fees 1,645 5,000 0 5,000 110-40-400.47090 Testing & Recruitment 162 3,500 2,178 3,500 110-40-400.47095_000 Training General/Travel 9,305 7,000 2,136 17,000 43,791 51,150 26,230 61,150
110-40-400.47012 Bad Debt Expense 0 1,500 0 1,500
0 1,500 0 1,500
110-40-400.48001_012 Transfers Out To Fd 501 Info Tech-GIS 35,704 33,730 10,438 34,797 110-40-400.48001_083 Transfers Out To Fd 501 for I.T. Services 17,983 22,982 19,150 31,114 110-40-400.48001_085 Transfers Out To Fd 501 IT Infrastructure 1,466 1,491 1,491 3,000 110-40-400.48001_089 Transfers Out To Fd 242 Computer
Replacement 800 0 0 0
110-40-400.48001_246 Transfers Out General Fund Admin 64,932 0 0 0 110-40-400.48001_247 Transfers Out Asset Replacement 5,000 0 0 0 125,885 58,203 31,079 68,911
909,358 1,144,574 749,529 1,245,809
909,358 1,144,574 749,529 1,245,809
909,358 1,144,574 749,529 1,245,809
204,334 187,439 186,412 248,180
909,358 1,144,574 749,529 1,245,809
(705,024) (957,135) (563,117) (997,629)
Account Classification Total: MI - Miscellaneous Expenses BD - Bad Debt
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Account Classification Total: BD - Bad Debt
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 400 - Planning
Department Total: 40 - Development Services
85

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS

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

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

Encourage additional training and opportunity for existing staff to help facilitate advancement and retention
Focus on effective recruitment of vacant positions; Chief Building Official Building & Safety Division
The purpose of the Building and Safety Division is to protect the public health and safety through the effective administration of California’s Model Building Codes and the City of Turlock's Municipal Code. This is accomplished through the building permit process, which requires:
1) Building plans to be reviewed for compliance with the model and municipal codes 2) A permit to build
3) Construction that is inspected to ensure compliance with the Code(s) and approved plans The primary function of the Building and Safety Division Program is reviewing plans for code compliance and inspecting buildings during construction phases. In addition, the Building and Safety Division partners with the Fire Department and Code Enforcement to reduce safety hazards on existing buildings and responds to complaints concerning substandard and dangerous buildings. Additionally, we provide paraprofessional and technical assistance at the public counter in response to our various customer service needs. The Building and Safety Division also participates in the interdepartmental predevelopment process intended to facilitate the review and approval stages of the development process. The Building and Safety Division Program continues to lead in implementing the City’s records retention and storage program to maintain current and historical property records. 86

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-40-405.31030_001 Building Inspection Services Non FBHR 1,128,813 880,000 1,180,488 1,200,000 110-40-405.31034 Occupancy Permits 39,528 30,000 35,403 40,000 110-40-405.31036 Permit Handling/Issuance 413,675 320,000 273,342 320,000 1,582,015 1,230,000 1,489,233 1,560,000
110-40-405.35155 Records Mgmt. Fee 0 0 0 160,000
110-40-405.35185_001 Plan Checking Services Non-FBHR 794,980 600,000 448,512 600,000 794,980 600,000 448,512 760,000
110-40-405.37010_000 Miscellaneous General 1,811 1,200 3,213 1,500 110-40-405.37050 Unclaimed Property 0 0 175 0
110-40-405.37030 Sale of Property 25 0 0 0
1,836 1,200 3,388 1,500
110-40-405.38001_089 Transfers In Computer Replacement 0 14,091 14,091 0 0 14,091 14,091 0
2,378,831 1,845,291 1,955,224 2,321,500
2,378,831 1,845,291 1,955,224 2,321,500
2,378,831 1,845,291 1,955,224 2,321,500
110-40-405.41001 Full Time Salaries 666,065 1,044,608 629,059 1,143,999 110-40-405.41002_000 Part Time Help General 31,243 70,000 16,035 55,000 110-40-405.41050 Bilingual Pay 2,161 2,326 1,896 2,396
110-40-405.41052 Educational Incentive 1,316 1,200 2,093 3,000 110-40-405.41053 Sick Leave Conversion Pay 713 2,000 2,481 2,500 110-40-405.41055 Vacation Conversion Pay 5,639 4,000 0 4,000 110-40-405.41056 Management Leave Conversion 0 2,000 0 2,000 110-40-405.41059 Continuous Service Pay 6,875 7,511 6,145 12,328 110-40-405.41100_001 Overtime Standard 0 5,000 0 5,000
714,013 1,138,645 657,709 1,230,223
110-40-405.42002 Medical Dental Plan 98,636 142,091 132,417 131,783 110-40-405.42003 Vision Insurance 1,140 1,728 1,067 1,620 110-40-405.42004 Long Term Disability Insurance 2,554 4,577 2,666 3,968 110-40-405.42005 Life Insurance 1,381 2,111 1,235 1,741 110-40-405.42006 SUI 660 357 300 365
110-40-405.42007 Workers Comp Insurance 1,120 5,061 2,644 3,651 110-40-405.42008 City Liability Insurance 32,031 45,738 31,043 51,949 110-40-405.42009 PERS 120,260 186,151 112,716 205,693
110-40-405.42010 Medicare Tax 10,004 16,510 9,366 17,838 110-40-405.42011 Social Security 1,162 4,340 994 3,410
110-40-405.42012 Retiree Health Insurance 14,138 23,607 13,297 26,503 110-40-405.42013 Deferred Comp 5,288 11,891 5,170 15,164 City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 405 Building
Fund: 110 - General Fund

REVENUES
Department: 40 - Development Services
OR - Other Revenues
Account Classification Total: OR - Other Revenues
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 405 - Building
Division: 405 - Building
LI - Licenses & Permits
Account Classification Total: LI - Licenses & Permits
CH - Charges for Services
Account Classification Total: CH - Charges for Services SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 405 - Building
87

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 405 Building
110-40-405.42014 Deferred Comp In Lieu 18,440 17,100 17,117 22,800 110-40-405.42016 Employee Contrib To PERS (60,878) (95,008) (54,493) (104,555) 110-40-405.42019 PERS UAL (Unfunded Accrued Liability) 188,532 197,229 164,360 223,351 434,470 563,483 439,899 605,281
110-40-405.43020 Car Wash 95 200 46 200
110-40-405.43035_000 City Hall Shared Costs-Contract Services Shared Costs 30,785 31,404 22,830 32,961
110-40-405.43040 Collection Service 0 100 0 100
110-40-405.43060_000 Contract Services General 146,717 135,000 33,755 135,000 110-40-405.43060_011 Contract Services Inspection 0 10,000 0 10,000 110-40-405.43065 Copier Maintenance/Lease 3,063 5,000 3,066 5,000 110-40-405.43066 Printer Maintenance 210 1,000 402 500
110-40-405.43085 Fingerprinting 98 100 147 200
110-40-405.43125_013 Maintenance New World Software 0 0 0 5,043 110-40-405.43155 Physicals, Shots & Psychological 470 1,000 681 1,000 110-40-405.43160 Building Rent BCH 16,830 0 0 0
110-40-405.43260 Plan Check Services 211,453 250,000 118,040 250,000 409,719 433,804 178,966 440,004
110-40-405.44001_000 Supplies General 2,465 4,500 1,510 5,000 110-40-405.44010_001 Computer Software Maintenance 1,309 5,000 1,430 42,000 110-40-405.44010_100 Computer Replacement 0 1,100 1,019 7,500 110-40-405.44020 Forms 632 1,000 95 1,000
110-40-405.44040_000 Postage General 222 700 244 700
4,628 12,300 4,297 56,200
110-40-405.45001_000 Telephone General 1,120 2,500 869 2,500 110-40-405.45001_002 Telephone Wireless/Tablet Service Plan 1,957 5,000 1,438 3,000 110-40-405.45004 City Hall Shared Costs - Utilities 11,422 10,821 9,975 13,606 14,499 18,321 12,282 19,106
110-40-405.46000 Auto Allowance 1,082 1,200 1,018 1,200 110-40-405.46020 Fleet Maintenance Labor 7,443 2,500 1,806 4,000 110-40-405.46025 Outside Contractor Labor 56 1,000 271 1,000 110-40-405.46031 Fuel 2,097 3,000 1,813 4,000
110-40-405.46032 Vehicle & Small Equipment Maintenance Parts 1,916 1,500 1,683 1,500 110-40-405.46034 Vehicle Insurance 15 20 13 20
12,609 9,220 6,604 11,720
110-40-405.47014 Code Adoption 0 500 330 0
110-40-405.47015 Books & Subscriptions 2,704 9,000 9,680 5,000 110-40-405.47050 Meetings 0 500 0 500
110-40-405.47065 Professional Development 300 950 0 950 110-40-405.47080 Shoe Allowance 668 1,050 666 1,050
110-40-405.47081 Educational Assistance Program
Reimbursement 0 1,000 0 1,000
110-40-405.47090 Testing & Recruitment 19,986 20,000 5,588 20,000 110-40-405.47095_000 Training General/Travel 15,395 15,000 2,848 15,000 39,053 48,000 19,111 43,500
Account Classification Total: BE - Benefits
CO - Contractual Services
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses BD - Bad Debt
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
88

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 405 Building
110-40-405.47012 Bad Debt Expense 0 5,000 0 5,000
0 5,000 0 5,000
110-40-405.48001_012 Transfers Out To Fd 501 Info Tech-GIS 35,704 33,730 10,438 34,797 110-40-405.48001_083 Transfers Out To Fd 501 for I.T. Services 37,601 48,053 40,040 65,056 110-40-405.48001_085 Transfers Out To Fd 501 IT Infrastructure 3,065 3,119 3,119 6,273 110-40-405.48001_089 Transfers Out To Fd 242 Computer
Replacement 3,777 0 0 0
110-40-405.48001_246 Transfers Out General Fund Admin 129,863 0 0 0 110-40-405.48001_247 Transfers Out Asset Replacement 20,000 0 0 0 230,010 84,902 53,597 106,126
1,859,001 2,313,675 1,372,466 2,517,160
1,859,001 2,313,675 1,372,466 2,517,160
1,859,001 2,313,675 1,372,466 2,517,160
2,378,831 1,845,291 1,955,224 2,321,500
1,859,001 2,313,675 1,372,466 2,517,160
519,830 (468,384) 582,759 (195,660)
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Account Classification Total: BD - Bad Debt
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 405 - Building
Department Total: 40 - Development Services
89

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS
Capital Improvements
Land Development
Engineering Division
The purpose of the Engineering Division is to provide professional engineering design, surveying, and project management for capital improvement projects; ensure compliance to all City standards for all public improvements; ensure compliance to all improvement plan requirements for all on-site improvements; ensure compliance of all lot line adjustments, lot mergers, parcel maps, and subdivision maps with the Subdivision Map Act requirements; impose conditions to mitigate development impacts on the public infrastructure; and develop and update various development impact fees to insure new development mitigates its impact on the City's infrastructure.

The capital improvement program provides for the installation of public infrastructure for various City of Turlock Departments. With funding provided by these departments, the Engineering Program provides topographic survey collection, improvement plan preparation/design, right of way and easements acquisition, project management, construction staking, and construction inspection. In addition, staff prepares all Caltrans and StanCog documents necessary for the appropriation, design, and construction funding obligation and final reports for all Federal and State grant funding. Through this process, staff is able to secure Congestion Mitigation and Air Quality (CMAQ), Surface Transportation Program (STP), Active Transportation Program (ATP), and Highway Safety Improvement Program (HSIP) grant funding for use within the City.

The development program provides for the review of all proposed development activity within the City. With funding provided by developers through fees, the Engineering Program reviews proposed development, imposes conditions, processes lot line adjustments, lot mergers, parcel maps, and subdivision maps. In addition, staff reviews/approves improvement plans and issues grading and encroachment permits. Staff also forms the City's Maintenance District for each development and reviews each building permit application and prepares/calculates impact fees based on use and zoning. The Development Program is also charged with the responsibility to create, implement, and update various fee programs. Specifically, the Development Program provides program management and oversight for the Capital Facilities Fee, Northwest Triangle Specific Plan, North Turlock Master Plan, Northeast Turlock Master Plan, East Tuolumne Master Plan, Turlock Regional Industrial Specific Plan, and Master Storm Drainage programs.
90

CITY OF TURLOCK BUDGET FY 26-27
Engineering Division
PROGRAMS (cont.)
Inspection
Traffic and Transportation

GOALS AND OBJECTIVES
●
●
●
●
Continue to provide professional engineering design, project management and inspection for capital improvement projects
Continue to review and impose conditions on new development to ensure that the proposed development mitigates its current and future impacts Ensure all new construction meets or exceeds the City of Turlock Standard Specifications and Drawings
Monitor and impose all development impact fees on new construction The inspection program provides assurances that all public improvements installed by the City or by development meet or exceed the standards set forth in the City of Turlock Standard Specifications and Drawings. In addition, through the grading permit process, the inspection staff reviews on-site improvements for conformance with the approved improvement plans.

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

Responsible for the planning and implementation of the orderly and safe multimodal traffic movement throughout the City. Traffic engineering provides oversight in the enhancement of roadways and intersections to improve safety and efficiency, conducts studies, implements traffic signal timing and seeks grant funding for traffic safety improvements. 91

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-40-410.35155 Records Mgmt. Fee 0 0 0 105,000
110-40-410.35189 Building Permit Fees 130,572 100,000 94,456 110,000 110-40-410.35190 Grading Permit-Plan Check & Inspection 148,033 105,000 174,470 150,000 110-40-410.35191 Utility Co Inspec Permit Fee 296,048 165,000 303,338 300,000 110-40-410.35192 Capital Projects-Engineering Services 1,701,702 2,165,000 1,045,700 1,868,000 110-40-410.35193 Planning Permit Fees 15,935 14,000 9,919 14,000 110-40-410.35194 Subdiv Plan Check/Encroachment 21,755 15,000 21,863 22,000 110-40-410.35195 Lot Line Adjustments & Abandonments 12,847 10,000 12,112 13,000 110-40-410.35196 GIS - Engineering Services 62,215 45,000 34,339 45,000 110-40-410.35199 Monument Preservation Services 708 0 0 0 110-40-410.35203 Engineering Inspection Services 63,173 44,000 38,506 44,000 110-40-410.35204 Engineering Plan Check Services 50,225 21,000 42,768 40,000 110-40-410.35212 CFD Annexations 0 0 15,700 15,000
2,503,212 2,684,000 1,793,170 2,726,000
110-40-410.37010_000 Miscellaneous General 12,700 0 16 0 110-40-410.37030 Sale of Property 0 0 152 0
110-40-410.37032 Sales of Supplies & Specs 210 0 46 0
110-40-410.37080 Office Space 10,125 13,500 9,000 13,500 23,035 13,500 9,214 13,500
110-40-410.38001_037 Transfers In Fr Fd 130 Records Management 15,000 15,000 12,500 0 110-40-410.38001_089 Transfers In Computer Replacement 0 30,874 30,874 0 15,000 45,874 43,374 0
2,541,247 2,743,374 1,845,757 2,739,500
2,541,247 2,743,374 1,845,757 2,739,500
2,541,247 2,743,374 1,845,757 2,739,500
110-40-410.41001 Full Time Salaries 1,557,170 2,148,540 1,410,993 1,929,617 110-40-410.41002_000 Part Time Help General 49,552 60,000 59,682 60,000 110-40-410.41050 Bilingual Pay 5,408 4,860 5,492 4,993
110-40-410.41051 Confidential Pay 1,549 1,285 1,055 1,325 110-40-410.41052 Educational Incentive 5,608 5,618 4,413 4,531 110-40-410.41053 Sick Leave Conversion Pay 10,420 10,000 7,421 10,000 110-40-410.41055 Vacation Conversion Pay 18,180 8,000 0 15,000 110-40-410.41056 Management Leave Conversion 370 5,000 205 3,000 110-40-410.41059 Continuous Service Pay 16,655 18,540 14,711 17,641 110-40-410.41100_001 Overtime Standard 878 5,000 129 1,000 110-40-410.49006 Salary Credits From Other Departments (32,021) 0 0 0 110-40-410.49007 Salary Charges From Other Departments 2,799 0 1,324 0 1,636,567 2,266,843 1,505,425 2,047,107
Division: 410 - Engineering
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 410 Engineering
Fund: 110 - General Fund

REVENUES
Department: 40 - Development Services

EXPENSES
Department: 40 - Development Services
Division: 410 - Engineering
SA - Salaries
Account Classification Total: SA - Salaries
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 410 - Engineering
Department Total: 40 - Development Services
REVENUES Total
BE - Benefits
92

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 410 Engineering
110-40-410.42002 Medical Dental Plan 207,659 300,555 243,469 231,375 110-40-410.42003 Vision Insurance 2,559 4,061 2,130 3,337 110-40-410.42004 Long Term Disability Insurance 6,182 8,301 6,050 6,693 110-40-410.42005 Life Insurance 3,329 4,184 2,756 2,936 110-40-410.42006 SUI 887 615 512 523
110-40-410.42007 Workers Comp Insurance 3,545 12,842 7,915 7,699 110-40-410.42008 City Liability Insurance 67,338 98,107 63,038 86,157 110-40-410.42009 PERS 285,881 397,991 258,521 347,819
110-40-410.42010 Medicare Tax 23,339 33,812 21,264 29,683 110-40-410.42011 Social Security 371 3,720 0 3,720
110-40-410.42012 Retiree Health Insurance 36,785 51,539 33,078 44,662 110-40-410.42013 Deferred Comp 19,328 26,664 17,275 22,716 110-40-410.42014 Deferred Comp In Lieu 5,717 5,700 5,167 5,700 110-40-410.42016 Employee Contrib To PERS (143,359) (201,946) (125,226) (176,230) 110-40-410.42019 PERS UAL (Unfunded Accrued Liability) 337,980 355,011 295,840 326,286 857,539 1,101,156 831,789 943,076
110-40-410.43010 Contract Attorney 0 80,000 70,870 50,000 110-40-410.43020 Car Wash 154 300 84 200
110-40-410.43035_000 City Hall Shared Costs-Contract Services Shared Costs 54,489 55,583 40,411 58,336
110-40-410.43055_007 Consultant City Surveyor 0 10,000 0 0 110-40-410.43060_000 Contract Services General 40,549 40,000 16,399 24,000 110-40-410.43065 Copier Maintenance/Lease 4,895 5,500 4,224 5,000 110-40-410.43066 Printer Maintenance 2,174 2,500 1,882 2,500 110-40-410.43085 Fingerprinting 98 250 103 250
110-40-410.43100_001 Insurance Property 1,419 1,791 1,791 2,690 110-40-410.43125_010 Maintenance Office/Computer Equip 0 1,000 0 1,000 110-40-410.43125_013 Maintenance New World Software 0 0 0 5,043 110-40-410.43155 Physicals, Shots & Psychological 235 500 235 500 110-40-410.43228_001 Radio System Maintenance Motorola System 0 0 0 240 110-40-410.43228_002 Radio System Maintenance Subscriber 0 0 0 577 104,013 197,424 135,998 150,336
110-40-410.44001_000 Supplies General 6,820 10,000 8,761 10,000 110-40-410.44010_001 Computer Software Maintenance 32,709 61,650 60,036 90,000 110-40-410.44010_100 Computer Replacement 0 3,400 3,392 3,000 110-40-410.44035 Photo Copies 0 1,000 0 500
110-40-410.44040_000 Postage General 295 500 548 500
110-40-410.44090 Office Equipment & Furniture 1,886 0 0 0 110-40-410.44091 Field Supplies 699 3,000 1,394 2,000
42,409 79,550 74,131 106,000
110-40-410.45001_000 Telephone General 2,803 3,000 2,669 3,000 110-40-410.45001_002 Telephone Wireless/Tablet Service Plan 6,015 8,000 5,191 6,000 110-40-410.45004 City Hall Shared Costs - Utilities 20,217 19,153 17,656 24,082 29,035 30,153 25,516 33,082
110-40-410.46000 Auto Allowance 516 480 587 480
110-40-410.46020 Fleet Maintenance Labor 13,205 8,500 3,701 5,000 110-40-410.46025 Outside Contractor Labor 84 2,500 0 500 Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
93

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 410 Engineering
110-40-410.46031 Fuel 6,945 7,800 7,355 7,500
110-40-410.46032 Vehicle & Small Equipment Maintenance Parts 2,269 3,000 2,081 2,500 110-40-410.46034 Vehicle Insurance 704 600 615 700
23,723 22,880 14,339 16,680
110-40-410.47005 Advertising 960 3,000 1,379 2,000
110-40-410.47015 Books & Subscriptions 1,795 1,000 852 1,500 110-40-410.47040_000 Dues Miscellaneous 360 1,200 0 360 110-40-410.47041 Notary Public Expenses 0 500 516 500
110-40-410.47050 Meetings 0 1,000 0 500
110-40-410.47065 Professional Development 2,307 2,875 737 3,585 110-40-410.47080 Shoe Allowance 1,127 3,000 1,333 1,500 110-40-410.47081 Educational Assistance Program
Reimbursement 0 500 0 500
110-40-410.47090 Testing & Recruitment 0 4,000 0 1,000
110-40-410.47095_000 Training General/Travel 10,225 10,000 3,868 10,000 16,774 27,075 8,686 21,445
110-40-410.48001_012 Transfers Out To Fd 501 Info Tech-GIS 35,704 33,730 10,438 34,797 110-40-410.48001_068 Transfers Out To 110-40-400 CIP Annual Report 1,000 1,000 1,000 0
110-40-410.48001_083 Transfers Out To Fd 501 for I.T. Services 67,747 91,093 75,910 106,352 110-40-410.48001_085 Transfers Out To Fd 501 IT Infrastructure 5,521 5,369 5,369 10,253 110-40-410.48001_089 Transfers Out To Fd 242 Computer
Replacement 3,372 0 0 0
110-40-410.48001_246 Transfers Out General Fund Admin 229,705 0 0 0 110-40-410.48001_247 Transfers Out Asset Replacement 25,000 0 0 0 110-40-410.48005_002 Transfers Out - Reporting GASB 96 SBITA'S 11,744 0 0 0 379,793 131,192 92,717 151,402
3,089,853 3,856,273 2,688,601 3,469,128
3,089,853 3,856,273 2,688,601 3,469,128
3,089,853 3,856,273 2,688,601 3,469,128
2,541,247 2,743,374 1,845,757 2,739,500
3,089,853 3,856,273 2,688,601 3,469,128
(548,606) (1,112,899) (842,844) (729,628)
Account Classification Total: VE - Vehicle Expenses
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 410 - Engineering
94

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
● Effectively manage watering restrictions and monitor impacts to help prevent the loss of trees.

Division 500 Public Facilities
The Public Facilities Maintenance Division oversees the maintenance of government-owned public buildings and facilities, as well as the surrounding landscape areas.

Provide safe and well-maintained facilities for the community, recreation programs, and City of Turlock employees.

Provide support to facility users during meetings and events.

Conduct routine safety inspections of the facilities, making any necessary repairs. 95

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-50-500.41001 Full Time Salaries 242,727 329,562 246,202 327,788 110-50-500.41002_000 Part Time Help General 88,417 100,000 65,033 100,000 110-50-500.41002_005 Part Time Help Clerical 1,829 2,000 2,100 2,000 110-50-500.41050 Bilingual Pay 94 129 106 132
110-50-500.41051 Confidential Pay 189 257 211 265
110-50-500.41052 Educational Incentive 26 0 204 240
110-50-500.41053 Sick Leave Conversion Pay 1,222 1,500 1,634 1,000 110-50-500.41054 Stand By Wages 1,526 2,200 560 2,200
110-50-500.41055 Vacation Conversion Pay 6,119 4,000 1,314 3,000 110-50-500.41056 Management Leave Conversion 420 2,000 214 1,000 110-50-500.41059 Continuous Service Pay 6,179 6,895 5,632 8,522 110-50-500.41100_001 Overtime Standard 1,327 3,000 1,562 3,000 110-50-500.49006 Salary Credits From Other Departments (49,706) 0 (355) 0 110-50-500.49007 Salary Charges From Other Departments 106,460 0 0 0 406,829 451,543 324,414 449,147
110-50-500.42002 Medical Dental Plan 51,199 55,971 69,652 50,802 110-50-500.42003 Vision Insurance 520 734 501 713
110-50-500.42004 Long Term Disability Insurance 948 1,236 1,036 1,137 110-50-500.42005 Life Insurance 519 623 461 499
110-50-500.42006 SUI 257 184 146 177
110-50-500.42007 Workers Comp Insurance 2,846 9,417 6,020 7,324 110-50-500.42008 City Liability Insurance 21,557 27,542 20,076 26,160 110-50-500.42009 PERS 45,133 59,128 45,106 58,838
110-50-500.42010 Medicare Tax 4,795 6,547 4,606 6,513
110-50-500.42011 Social Security 5,592 6,324 4,162 6,324 110-50-500.42012 Retiree Health Insurance 5,698 7,756 5,853 7,600 110-50-500.42013 Deferred Comp 3,526 5,106 3,635 4,753
110-50-500.42014 Deferred Comp In Lieu 2,462 2,850 2,750 2,850 110-50-500.42016 Employee Contrib To PERS (22,223) (33,362) (21,685) (33,474) 110-50-500.42019 PERS UAL (Unfunded Accrued Liability) 36,848 69,926 58,270 75,745 159,678 219,982 200,589 215,961
110-50-500.43020 Car Wash 18 25 0 25
110-50-500.43063 Fire Sprinkler & Suppression System 700 750 350 750 110-50-500.43064 Fire Extinguisher 208 350 173 350
110-50-500.43065 Copier Maintenance/Lease 80 150 81 150 110-50-500.43077 Tree Trimming 0 20,000 19,910 20,000
110-50-500.43110 Laundry & Linen Service 0 2,000 0 1,000 110-50-500.43115_000 Maint-Air & Heat General 1,502 1,530 761 1,530 110-50-500.43115_001 Maint-Air & Heat Columbia Center 2,486 3,000 1,259 3,000 110-50-500.43115_004 Maint-Air & Heat Rube Boesch 2,454 2,470 1,243 2,470 110-50-500.43115_005 Maint-Air & Heat Senior Center 12,979 6,100 2,176 6,100 110-50-500.43120_005 Building Maintenance Repairs 23,396 25,000 9,095 25,000 110-50-500.43125_037 Maintenance MMS Subscription 1,352 1,352 1,352 1,352 110-50-500.43150 Pest Control 1,453 1,500 1,098 1,500
Division: 500 - Public Facilities
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 500 Public Facilities
Fund: 110 - General Fund

EXPENSES
Department: 50 - Municipal Services
CO - Contractual Services
96

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 500 Public Facilities
110-50-500.43155 Physicals, Shots & Psychological 744 1,000 279 1,000 47,371 65,227 37,776 64,227
110-50-500.44001_000 Supplies General 24,300 21,500 9,922 25,000 24,300 21,500 9,922 25,000
110-50-500.45001_000 Telephone General 693 700 801 700
110-50-500.45001_002 Telephone Wireless/Tablet Service Plan 456 500 342 500 110-50-500.45002_000 Turlock Irrigation District General 17,166 18,000 12,736 12,000 110-50-500.45003_000 PG & E General 4,360 8,300 3,608 5,000 110-50-500.45007 Internet Access 3,620 4,000 3,297 6,000 26,295 31,500 20,783 24,200
110-50-500.46000 Auto Allowance 806 840 893 840
110-50-500.46010 Equipment Rental 985 1,000 0 1,000
110-50-500.46020 Fleet Maintenance Labor 17,766 3,000 6,821 5,500 110-50-500.46025 Outside Contractor Labor 1,666 5,500 493 2,000 110-50-500.46031 Fuel 4,837 5,750 4,681 5,750
110-50-500.46032 Vehicle & Small Equipment Maintenance Parts 5,752 3,000 5,282 3,000 110-50-500.46034 Vehicle Insurance 2 5 2 10
31,814 19,095 18,172 18,100
110-50-500.47065 Professional Development 340 450 27 490 110-50-500.47080 Shoe Allowance 404 800 922 1,000
110-50-500.47081 Educational Assistance Program
Reimbursement 0 2,000 425 2,000
110-50-500.47090 Testing & Recruitment 515 500 103 500
110-50-500.47095_000 Training General/Travel 3,718 5,000 2,621 5,000 4,977 8,750 4,098 8,990
110-50-500.48001_083 Transfers Out To Fd 501 for I.T. Services 15,302 22,355 18,630 30,265 110-50-500.48001_085 Transfers Out To Fd 501 IT Infrastructure 1,134 920 920 2,641 16,436 23,275 19,550 32,906
717,700 840,872 635,305 838,531
717,700 840,872 635,305 838,531
717,700 840,872 635,305 838,531
717,700 840,872 635,305 838,531
(717,700) (840,872) (635,305) (838,531)
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 500 - Public Facilities
Department Total: 50 - Municipal Services
EXPENSES Total
97

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
●
● Encourage individuals, local businesses, civic groups, and community organizations to support the beautification and maintenance of Turlock’s parks through volunteerism, donations, and sponsorship opportunities offered by the Adopt-APark Program.

Division 600 Park Maintenance
The Park Maintenance Division oversees the operation, maintenance, safety, and design of all parks, playgrounds, water features, skate park, and other related amenities. This Division also provides support for picnic area rentals throughout the park season.

Provide safe, well-designed, and attractively maintained park facilities for the citizens of Turlock to enjoy
Effectively manage park watering restrictions and monitor impacts to help prevent the loss of trees
Conduct routine safety inspections of all playgrounds and surrounding areas, and take the necessary steps to mitigate identified hazards Promote the value and importance of Turlock's urban forest through the annual Arbor Day and Go Green Week tree planting events
98

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-60-600.35014_004 Salary Reimbursement Parks 11,592 10,000 10,618 0 110-60-600.35156 Plan Review 1,827 2,000 1,386 2,000
13,419 12,000 12,004 2,000
110-60-600.37010_000 Miscellaneous General 0 0 3,326 0
110-60-600.37030 Sale of Property 534 0 35 0
534 0 3,361 0
110-60-600.38001_027 Transfers In Fr Fd 231 CFD #2 for Parks 114,780 111,500 0 134,200 110-60-600.38001_159 Transfers In Airport Support 10,000 0 0 0 124,780 111,500 0 134,200
138,733 123,500 15,365 136,200
138,733 123,500 15,365 136,200
138,733 123,500 15,365 136,200
110-60-600.41001 Full Time Salaries 347,515 460,368 335,930 480,487 110-60-600.41002_000 Part Time Help General 50,489 55,000 34,074 55,000 110-60-600.41002_005 Part Time Help Clerical 1,615 2,000 2,608 2,000 110-60-600.41050 Bilingual Pay 1,546 1,617 1,271 1,666
110-60-600.41051 Confidential Pay 189 257 211 265
110-60-600.41052 Educational Incentive 26 0 204 240
110-60-600.41053 Sick Leave Conversion Pay 1,514 2,500 2,263 1,500 110-60-600.41054 Stand By Wages 1,766 4,000 1,183 4,000 110-60-600.41055 Vacation Conversion Pay 2,233 2,500 396 2,000 110-60-600.41056 Management Leave Conversion 420 0 214 500 110-60-600.41059 Continuous Service Pay 5,605 7,201 5,862 7,646 110-60-600.41100_001 Overtime Standard 4,481 4,500 3,931 4,500 110-60-600.49006 Salary Credits From Other Departments (225,122) 0 (2,172) 0 110-60-600.49007 Salary Charges From Other Departments 218,439 0 0 0 410,716 539,943 385,974 559,804
110-60-600.42002 Medical Dental Plan 88,741 94,237 132,243 88,171 110-60-600.42003 Vision Insurance 878 1,199 979 1,199
110-60-600.42004 Long Term Disability Insurance 1,368 1,726 1,424 1,667 110-60-600.42005 Life Insurance 740 870 644 731
110-60-600.42006 SUI 433 242 194 215
110-60-600.42007 Workers Comp Insurance 4,120 11,916 9,402 9,880 110-60-600.42008 City Liability Insurance 26,378 38,202 25,177 38,909 110-60-600.42009 PERS 63,884 84,164 61,276 87,548
110-60-600.42010 Medicare Tax 5,873 7,497 5,199 7,757
110-60-600.42011 Social Security 3,235 3,534 2,274 3,534 110-60-600.42012 Retiree Health Insurance 7,447 9,897 7,269 10,322 110-60-600.42013 Deferred Comp 2,673 4,383 3,040 4,576
Division: 600 - Maintenance
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 600 Parks Maintenance
Fund: 110 - General Fund

REVENUES
Department: 60 - Parks

EXPENSES
Department: 60 - Parks
Division: 600 - Maintenance
SA - Salaries
Account Classification Total: SA - Salaries
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 600 - Maintenance
Department Total: 60 - Parks
REVENUES Total
BE - Benefits
99

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 600 Parks Maintenance
110-60-600.42014 Deferred Comp In Lieu 7,058 7,524 2,582 7,524 110-60-600.42016 Employee Contrib To PERS (31,568) (42,309) (29,875) (44,152) 110-60-600.42019 PERS UAL (Unfunded Accrued Liability) 89,122 123,178 102,650 133,428 270,382 346,260 324,479 351,309
110-60-600.43005_000 Alarm Monitoring General 919 500 360 500 110-60-600.43020 Car Wash 39 30 28 30
110-60-600.43065 Copier Maintenance/Lease 80 150 81 150 110-60-600.43066 Printer Maintenance 1 0 0 0
110-60-600.43077 Tree Trimming 0 20,000 20,000 20,000
110-60-600.43100_001 Insurance Property 0 384 384 448
110-60-600.43110 Laundry & Linen Service 2,044 2,500 1,538 2,500 110-60-600.43125_012 Maintenance Vandalism 1,572 3,000 1,212 3,000 110-60-600.43125_014 Maintenance Radio Maint/Repair 923 3,000 0 0 110-60-600.43125_037 Maintenance MMS Subscription 2,703 2,703 2,703 2,702 110-60-600.43150 Pest Control 1,633 2,000 1,234 2,000
110-60-600.43153 Gopher Control 30,718 30,000 10,395 0
110-60-600.43155 Physicals, Shots & Psychological 1,600 2,500 1,020 2,500 110-60-600.43170 Security 74,604 93,000 55,896 93,000
110-60-600.43228_001 Radio System Maintenance Motorola System 3,273 3,339 3,324 14,385 110-60-600.43228_002 Radio System Maintenance Subscriber 7,053 7,378 7,158 31,413 127,161 170,484 105,333 172,628
110-60-600.44001_000 Supplies General 103,204 100,000 75,305 123,000 110-60-600.44005_010 Chemicals Fertilizers 2,296 2,300 0 2,300 110-60-600.44010_001 Computer Software Maintenance 0 200 0 200 110-60-600.44030_000 Minor Equipment Miscellaneous 2,325 3,000 600 3,000 107,826 105,500 75,905 128,500
110-60-600.45001_000 Telephone General 554 500 585 700
110-60-600.45001_002 Telephone Wireless/Tablet Service Plan 777 1,500 637 1,500 110-60-600.45002_000 Turlock Irrigation District General 17,512 23,000 14,534 23,000 18,843 25,000 15,755 25,200
110-60-600.46000 Auto Allowance 300 408 346 408
110-60-600.46010 Equipment Rental 795 3,000 2,137 3,000 110-60-600.46020 Fleet Maintenance Labor 117,419 35,000 35,213 35,000 110-60-600.46025 Outside Contractor Labor 6,775 6,000 295 6,000 110-60-600.46031 Fuel 29,631 32,700 26,120 37,700
110-60-600.46032 Vehicle & Small Equipment Maintenance Parts 86,323 33,750 21,251 33,750 110-60-600.46034 Vehicle Insurance 1,325 2,400 2,561 2,705 242,568 113,258 87,924 118,563
110-60-600.47065 Professional Development 214 282 27 294 110-60-600.47080 Shoe Allowance 778 2,000 1,737 2,100
110-60-600.47081 Educational Assistance Program
Reimbursement 699 2,000 0 2,000
110-60-600.47090 Testing & Recruitment 649 800 807 900
110-60-600.47095_000 Training General/Travel 476 5,000 2,711 5,000 2,816 10,082 5,283 10,294
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses 100

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 600 Parks Maintenance
110-60-600.48001_012 Transfers Out To Fd 501 Info Tech-GIS 35,704 33,730 10,438 34,797 110-60-600.48001_083 Transfers Out To Fd 501 for I.T. Services 26,027 41,242 34,370 55,835 110-60-600.48001_085 Transfers Out To Fd 501 IT Infrastructure 1,928 2,328 2,328 4,872 110-60-600.48001_090 Transfers Out Vehicle & Equip Replacement 50,000 0 0 0 113,659 77,300 47,136 95,504
1,293,971 1,387,827 1,047,788 1,461,802
1,293,971 1,387,827 1,047,788 1,461,802
1,293,971 1,387,827 1,047,788 1,461,802
138,733 123,500 15,365 136,200
1,293,971 1,387,827 1,047,788 1,461,802
(1,155,238) (1,264,327) (1,032,424) (1,325,602)
Department Total: 60 - Parks
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 600 - Maintenance
101

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
●
●
●
Support efforts that promote tourism and strengthen the local business community.

Provide youth and senior recreation scholarships to assist underserved populations who are unable to pay for fee-based programs and activities.

Provide staff support to community groups such as the Police Activities League (PAL), the Turlock Senior Citizens Group, the Parks, Arts, and Recreation Commission, and the Turlock Municipal Airport.

Promote the use of the Pedretti Park Sports Complex and Gemperle Fields at the Turlock-Stanislaus Regional Sports Complex, resulting in economic benefits through increased transient occupancy and sales tax revenue.

Fund 110 Recreation Admin,
Programs, Sports, Aquatics, Youth
The Recreation Division enhances quality of life by strengthening social infrastructure and supporting economic development. Families and individuals of all ages have opportunities to enrich their lives through a variety of programs and activities, including sports, community events, arts, social and educational programs, and a wide range of enrichment classes.

Provide high-quality recreation, sports, aquatics, community events, and social and educational programs that promote youth enrichment, strengthen family relationships, and offer safe, positive alternatives to negative behaviors and crime.

Develop and strengthen community partnerships, collaborations, and sponsorships that enhance programs and services while maximizing City resources. Collaborate with local businesses and organizations to support and implement community events such as the annual Turlock Downtown Christmas Parade, Turkey Trot Fun Run, and Family Fun Nights.
102

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-61-620.35063 Garage Sale Permits 7,470 7,000 5,730 7,000 110-61-620.35700 Annual Participation Fee 39,105 30,000 13,280 9,000 46,575 37,000 19,010 16,000
110-61-620.37010_000 Miscellaneous General 0 0 3 0
110-61-620.37070 Cancellation/No Show Fees 24 500 48 100 110-61-620.37060_002 Sports Facilities Rental Revenue Alloc 16,046 10,000 11,947 17,000 110-61-620.37062 Park Reservations 11,592 10,000 10,508 12,000 110-61-620.37063_002 Building Rentals Rube Boesch Center 2,425 2,500 2,130 2,500 110-61-620.37063_003 Building Rentals Senior Center 17,153 15,000 15,997 15,000 47,240 38,000 40,633 46,600
110-61-620.38001_089 Transfers In Computer Replacement 0 14,404 14,404 0 0 14,404 14,404 0
93,815 89,404 74,047 62,600
93,815 89,404 74,047 62,600
93,815 89,404 74,047 62,600
110-61-620.41001 Full Time Salaries 177,172 250,106 202,191 263,007 110-61-620.41002_005 Part Time Help Clerical 5,436 8,000 3,465 12,000 110-61-620.41050 Bilingual Pay 2,318 3,290 2,660 3,551
110-61-620.41051 Confidential Pay 189 257 211 265
110-61-620.41052 Educational Incentive 2,223 3,162 2,554 3,419 110-61-620.41053 Sick Leave Conversion Pay 2,680 2,500 3,908 3,000 110-61-620.41055 Vacation Conversion Pay 3,295 1,500 0 2,000 110-61-620.41056 Management Leave Conversion 2,248 0 1,249 1,500 110-61-620.41059 Continuous Service Pay 1,677 2,380 1,926 2,549 110-61-620.41100_001 Overtime Standard 9 500 0 0
110-61-620.41300_011 Salary/Benefit Transfer from FD 270-ASES Grant (32,405) (50,400) (8,346) 0
164,844 221,295 209,818 291,291
110-61-620.42002 Medical Dental Plan 22,494 24,010 39,865 31,584 110-61-620.42003 Vision Insurance 211 248 306 464
110-61-620.42004 Long Term Disability Insurance 702 938 876 912 110-61-620.42005 Life Insurance 384 473 395 400
110-61-620.42006 SUI 134 68 66 70
110-61-620.42007 Workers Comp Insurance 395 1,384 1,090 1,226 110-61-620.42008 City Liability Insurance 8,191 15,797 9,223 12,217 110-61-620.42009 PERS 32,398 46,359 36,608 47,825
110-61-620.42010 Medicare Tax 2,805 3,943 3,089 4,224
110-61-620.42011 Social Security 337 496 209 744
110-61-620.42012 Retiree Health Insurance 4,667 6,588 5,315 6,947 Division: 620 - Recreation Administration
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 620 Parks, Recreation & PFM
Fund: 110 - General Fund

REVENUES
Department: 61 - Recreation

EXPENSES
Department: 61 - Recreation
Division: 620 - Recreation Administration
SA - Salaries
Account Classification Total: SA - Salaries
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 620 - Recreation Administration
Department Total: 61 - Recreation
REVENUES Total
BE - Benefits
103

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 620 Parks, Recreation & PFM
110-61-620.42013 Deferred Comp 2,885 4,529 3,581 4,799
110-61-620.42014 Deferred Comp In Lieu 3,814 6,042 290 342 110-61-620.42016 Employee Contrib To PERS (16,468) (23,328) (17,936) (24,551) 110-61-620.42019 PERS UAL (Unfunded Accrued Liability) 0 39,625 33,020 42,922 62,950 127,172 115,998 130,125
110-61-620.43005_000 Alarm Monitoring General 0 0 0 52,000 110-61-620.43020 Car Wash 49 100 35 100
110-61-620.43035_000 City Hall Shared Costs-Contract Services Shared Costs 5,835 6,410 3,686 6,409
110-61-620.43064 Fire Extinguisher 24 300 0 100
110-61-620.43065 Copier Maintenance/Lease 940 1,000 955 1,000 110-61-620.43066 Printer Maintenance 3,126 2,500 1,835 3,000 110-61-620.43100_007 Insurance Abuse & Molestation 5,159 5,159 5,159 23,000 110-61-620.43115_003 Maint-Air & Heat Recreation Building 3,374 6,500 1,709 5,000 110-61-620.43125_013 Maintenance New World Software 257 270 270 283 110-61-620.43150 Pest Control 1,020 1,020 770 1,020
110-61-620.43155 Physicals, Shots & Psychological 49 200 0 200 110-61-620.43175 Transaction Fees-Credit Card 183 300 121 300 20,016 23,759 14,539 92,412
110-61-620.44001_000 Supplies General 3,858 7,500 4,080 8,000 110-61-620.44001_100 Supplies Recreation Building 0 600 45 0 110-61-620.44001_155 Supplies Promotional Activity 442 0 0 0 110-61-620.44010_001 Computer Software Maintenance 454 1,550 1,543 29,000 110-61-620.44010_009 Computer Rec Mgmt Software Maintenance 14,028 14,450 14,209 15,000 110-61-620.44010_100 Computer Replacement 0 6,600 6,114 3,000 110-61-620.44040_000 Postage General 87 1,200 160 500
18,868 31,900 26,151 55,500
110-61-620.45001_000 Telephone General 1,322 1,500 1,071 1,600 110-61-620.45001_002 Telephone Wireless/Tablet Service Plan 296 1,000 57 300 110-61-620.45002_000 Turlock Irrigation District General 2,777 3,000 2,257 3,000 110-61-620.45002_007 Turlock Irrigation District Recreation Building 2,996 3,500 2,440 3,500 110-61-620.45003_005 PG & E Recreation Building 726 1,000 655 1,000 110-61-620.45004 City Hall Shared Costs - Utilities 108 140 83 140 8,226 10,140 6,563 9,540
110-61-620.46000 Auto Allowance 194 264 224 264
110-61-620.46020 Fleet Maintenance Labor 4,598 3,550 966 3,000 110-61-620.46025 Outside Contractor Labor 56 100 28 100 110-61-620.46031 Fuel 2,026 3,000 967 3,000
110-61-620.46032 Vehicle & Small Equipment Maintenance Parts 165 1,500 68 1,500 110-61-620.46034 Vehicle Insurance 29 30 26 30
7,067 8,444 2,279 7,894
110-61-620.47010 Bank Charges 16,555 23,800 10,306 16,600 110-61-620.47040_000 Dues Miscellaneous 585 600 0 600
110-61-620.47055 Cash Shortages (10) 0 (3) 0
110-61-620.47065 Professional Development 672 726 627 732 Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
MI - Miscellaneous Expenses
104

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 620 Parks, Recreation & PFM
110-61-620.47081 Educational Assistance Program
Reimbursement 500 1,000 0 1,000
110-61-620.47095_000 Training General/Travel 113 1,500 178 1,500 110-61-620.47305 Music Licensing 1,756 2,000 1,806 3,000 20,171 29,626 12,915 23,432
110-61-620.48001_083 Transfers Out To Fd 501 for I.T. Services 16,937 21,770 18,140 29,473 110-61-620.48001_085 Transfers Out To Fd 501 IT Infrastructure 1,255 1,229 1,229 2,572 110-61-620.48001_089 Transfers Out To Fd 242 Computer
Replacement 2,214 0 0 0
110-61-620.48001_090 Transfers Out Vehicle & Equip Replacement 7,500 0 0 0 27,906 22,999 19,369 32,045
330,049 475,335 407,631 642,239
330,049 475,335 407,631 642,239
330,049 475,335 407,631 642,239
93,815 89,404 74,047 62,600
330,049 475,335 407,631 642,239
(236,234) (385,931) (333,585) (579,639)
Department Total: 61 - Recreation
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 620 - Recreation Administration
105

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-61-622-002.35720 Revenue 10,905 12,000 11,155 12,000 10,905 12,000 11,155 12,000
10,905 12,000 11,155 12,000
110-61-622-003.35720 Revenue 35,300 35,000 24,903 40,000 35,300 35,000 24,903 40,000
35,300 35,000 24,903 40,000
110-61-622-004.35720 Revenue 18,700 18,000 20,687 22,000 18,700 18,000 20,687 22,000
18,700 18,000 20,687 22,000
110-61-622-005.35720 Revenue 17,544 60,000 31,634 100,000 17,544 60,000 31,634 100,000
17,544 60,000 31,634 100,000
110-61-622-006.35720 Revenue (36) 0 0 0
(36) 0 0 0
(36) 0 0 0
110-61-622-013.35720 Revenue 1,187 900 228 0
1,187 900 228 0
1,187 900 228 0
83,599 125,900 88,607 174,000
83,599 125,900 88,607 174,000
83,599 125,900 88,607 174,000
110-61-622.43155 Physicals, Shots & Psychological 343 0 0 1,000 343 0 0 1,000
110-61-622-002.41002_000 Part Time Help General 599 1,200 549 750 599 1,200 549 750
110-61-622-002.42006 SUI 0 0 0 0
110-61-622-002.42007 Workers Comp Insurance 1 6 3 3
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 622 Recreation - Programs/Events
Fund: 110 - General Fund

REVENUES
Department: 61 - Recreation
Program: 003 - Self Defense Class
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 003 - Self Defense Class
Program: 004 - Dance, Etc. Program
Division: 622 - Programs/Events
Program: 002 - Christmas Parade
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 002 - Christmas Parade
Account Classification Total: CH - Charges for Services Program Total: 005 - Instructional Classes
Program: 006 - Babysitting Class
CH - Charges for Services
Account Classification Total: CH - Charges for Services CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 004 - Dance, Etc. Program
Program: 005 - Instructional Classes
CH - Charges for Services
Division Total: 622 - Programs/Events
Department Total: 61 - Recreation
REVENUES Total

EXPENSES
Department: 61 - Recreation
Program Total: 006 - Babysitting Class
Program: 013 - Bounce House
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 013 - Bounce House
Account Classification Total: SA - Salaries
BE - Benefits
Division: 622 - Programs/Events
CO - Contractual Services
Account Classification Total: CO - Contractual Services Program: 002 - Christmas Parade
SA - Salaries
106

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 622 Recreation - Programs/Events
110-61-622-002.42008 City Liability Insurance 24 51 23 32 110-61-622-002.42010 Medicare Tax 9 17 8 11
110-61-622-002.42011 Social Security 37 74 34 47
72 148 68 93
110-61-622-002.44055 Recreation Supplies 2,650 5,000 2,835 5,000 2,650 5,000 2,835 5,000
3,321 6,348 3,452 5,843
110-61-622-003.43727 Turlock Youth Self Defense 21,958 24,500 21,528 28,000 21,958 24,500 21,528 28,000
21,958 24,500 21,528 28,000
110-61-622-004.41002_000 Part Time Help General 1,709 2,250 4,200 5,600 1,709 2,250 4,200 5,600
110-61-622-004.42006 SUI 1 0 2 2
110-61-622-004.42007 Workers Comp Insurance 4 12 23 21
110-61-622-004.42008 City Liability Insurance 69 96 179 239 110-61-622-004.42010 Medicare Tax 25 33 61 81
110-61-622-004.42011 Social Security 106 140 260 347
205 281 525 690
110-61-622-004.43161 Facility Rent 10,162 14,000 6,731 15,000 10,162 14,000 6,731 15,000
12,075 16,531 11,455 21,290
110-61-622-005.41002_000 Part Time Help General 8,051 18,000 16,771 21,000 8,051 18,000 16,771 21,000
110-61-622-005.42006 SUI 6 0 7 9
110-61-622-005.42007 Workers Comp Insurance 17 97 90 79 110-61-622-005.42008 City Liability Insurance 336 767 715 895 110-61-622-005.42010 Medicare Tax 117 261 243 305
110-61-622-005.42011 Social Security 499 1,116 1,040 1,302 975 2,241 2,095 2,590
110-61-622-005.44055 Recreation Supplies 8,673 24,000 2,150 21,000 8,673 24,000 2,150 21,000
110-61-622-005.47133 Instructor Costs 0 0 0 20,000
0 0 0 20,000
17,699 44,241 21,015 64,590
110-61-622-007.41002_000 Part Time Help General 0 3,000 1,679 3,000 Account Classification Total: BE - Benefits
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Program: 004 - Dance, Etc. Program
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
Program Total: 002 - Christmas Parade
Program: 003 - Self Defense Class
CO - Contractual Services
Account Classification Total: CO - Contractual Services Program Total: 003 - Self Defense Class
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance CO - Contractual Services
Account Classification Total: CO - Contractual Services Program Total: 004 - Dance, Etc. Program
Program: 005 - Instructional Classes
SA - Salaries
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Program Total: 005 - Instructional Classes
Program: 007 - Specialty Events
SA - Salaries
107

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 622 Recreation - Programs/Events
0 3,000 1,679 3,000
110-61-622-007.42006 SUI 0 0 1 1
110-61-622-007.42007 Workers Comp Insurance 0 16 9 11
110-61-622-007.42008 City Liability Insurance 0 128 72 128 110-61-622-007.42010 Medicare Tax 0 44 24 44
110-61-622-007.42011 Social Security 0 186 104 186
0 374 210 370
110-61-622-007.44055 Recreation Supplies 0 3,000 137 0
0 3,000 137 0
0 6,374 2,026 3,370
55,396 97,994 59,477 124,093
55,396 97,994 59,477 124,093
55,396 97,994 59,477 124,093
83,599 125,900 88,607 174,000
55,396 97,994 59,477 124,093
28,204 27,906 29,130 49,907
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Program Total: 007 - Specialty Events
Division Total: 622 - Programs/Events
Department Total: 61 - Recreation
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
108

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-61-624-051.35720 Revenue 198 0 0 0
198 0 0 0
198 0 0 0
110-61-624-053.35720 Revenue 8,870 10,000 7,504 10,000
8,870 10,000 7,504 10,000
8,870 10,000 7,504 10,000
110-61-624-054.35720 Revenue 75,534 85,000 76,749 90,000 75,534 85,000 76,749 90,000
75,534 85,000 76,749 90,000
84,602 95,000 84,253 100,000
84,602 95,000 84,253 100,000
84,602 95,000 84,253 100,000
110-61-624.41001 Full Time Salaries 169,744 177,774 145,740 164,473 110-61-624.41052 Educational Incentive 1,805 1,800 1,527 1,350 110-61-624.41053 Sick Leave Conversion Pay 906 1,000 966 1,000 110-61-624.41055 Vacation Conversion Pay 1,875 1,000 0 1,000 110-61-624.41059 Continuous Service Pay 4,406 4,519 3,712 4,655 110-61-624.41100_001 Overtime Standard 710 500 0 0
110-61-624.41300_011 Salary/Benefit Transfer from FD 270-ASES Grant (63,578) (75,600) (20,394) 0
115,869 110,993 131,552 172,478
110-61-624.42002 Medical Dental Plan 46,564 31,248 56,000 25,429 110-61-624.42003 Vision Insurance 492 432 416 378
110-61-624.42004 Long Term Disability Insurance 671 667 629 571 110-61-624.42005 Life Insurance 361 336 285 250
110-61-624.42006 SUI 119 60 60 60
110-61-624.42007 Workers Comp Insurance 385 1,019 816 648 110-61-624.42008 City Liability Insurance 7,422 7,815 6,477 7,151 110-61-624.42009 PERS 31,867 32,948 27,022 30,644
110-61-624.42010 Medicare Tax 2,492 2,706 2,105 2,501
110-61-624.42012 Retiree Health Insurance 3,395 3,555 2,915 3,289 110-61-624.42013 Deferred Comp 1,338 1,391 1,141 1,340
110-61-624.42016 Employee Contrib To PERS (15,836) (16,568) (12,944) (15,343) 110-61-624.42019 PERS UAL (Unfunded Accrued Liability) 34,278 35,860 29,880 38,844 113,548 101,469 114,802 95,762
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 624 Recreation - Sports
Fund: 110 - General Fund

REVENUES
Department: 61 - Recreation
Program: 053 - Turkey Trot Running Race
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 053 - Turkey Trot Running Race
Program: 054 - Softball-Adult
Division: 624 - Sports
Program: 051 - Pee Wee
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 051 - Pee Wee
REVENUES Total

EXPENSES
Department: 61 - Recreation
Division: 624 - Sports
SA - Salaries
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 054 - Softball-Adult
Division Total: 624 - Sports
Department Total: 61 - Recreation
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
109

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 624 Recreation - Sports
110-61-624.43155 Physicals, Shots & Psychological 270 2,000 367 500 110-61-624.43724 Reimb-Sports Officials 47,198 52,500 28,200 50,000 47,468 54,500 28,567 50,500
110-61-624.45001_000 Telephone General 1,204 1,200 1,018 1,200 110-61-624.45002_002 Turlock Irrigation District Soderquist Field 3,556 3,500 3,166 3,500 4,759 4,700 4,184 4,700
110-61-624.47095_000 Training General/Travel 0 1,000 0 1,000 0 1,000 0 1,000
110-61-624-053.41002_000 Part Time Help General 948 1,200 935 1,000 948 1,200 935 1,000
110-61-624-053.42006 SUI 1 1 0 0
110-61-624-053.42007 Workers Comp Insurance 2 6 5 4
110-61-624-053.42008 City Liability Insurance 38 51 40 43 110-61-624-053.42010 Medicare Tax 14 17 14 15
110-61-624-053.42011 Social Security 59 74 58 62
113 149 117 124
110-61-624-053.44055 Recreation Supplies 6,514 7,000 3,705 5,500 6,514 7,000 3,705 5,500
7,576 8,349 4,757 6,624
110-61-624-054.44055 Recreation Supplies 12,420 16,000 9,298 16,000 12,420 16,000 9,298 16,000
12,420 16,000 9,298 16,000
301,640 297,011 293,158 347,064
301,640 297,011 293,158 347,064
301,640 297,011 293,158 347,064
84,602 95,000 84,253 100,000
301,640 297,011 293,158 347,064
(217,039) (202,011) (208,906) (247,064)
UT - Utilities
Account Classification Total: UT - Utilities
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Program: 053 - Turkey Trot Running Race
Account Classification Total: CO - Contractual Services Account Classification Total: SU - Supplies and Maintenance Program Total: 053 - Turkey Trot Running Race
Program: 054 - Softball-Adult
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
SU - Supplies and Maintenance
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Program Total: 054 - Softball-Adult
Division Total: 624 - Sports
Department Total: 61 - Recreation
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
110

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-61-626.35720 Revenue 712 123,500 54,894 125,000
712 123,500 54,894 125,000
110-61-626.37090_002 Rents & Concessions Columbia 2,007 0 0 0 2,007 0 0 0
110-61-626-101.35720 Revenue 12,314 0 0 0
12,314 0 0 0
12,314 0 0 0
110-61-626-102.35720 Revenue 61,656 0 0 0
61,656 0 0 0
61,656 0 0 0
110-61-626-105.35720 Revenue (50) 0 0 0
(50) 0 0 0
(50) 0 0 0
76,639 123,500 54,894 125,000
76,639 123,500 54,894 125,000
76,639 123,500 54,894 125,000
110-61-626.41002_000 Part Time Help General 23,585 177,500 100,509 178,000 110-61-626.41002_012 Part Time Help Attendance & Concession 992 0 0 0 110-61-626.41100_001 Overtime Standard 0 0 38 0
24,577 177,500 100,547 178,000
110-61-626.42006 SUI 4 75 35 76
110-61-626.42007 Workers Comp Insurance 52 953 539 664
110-61-626.42008 City Liability Insurance 1,506 7,564 4,285 7,585 110-61-626.42010 Medicare Tax 356 2,574 1,458 2,581
110-61-626.42011 Social Security 1,524 11,005 6,234 11,036 3,442 22,171 12,551 21,942
110-61-626.43060_000 Contract Services General 900 5,000 200 5,000 110-61-626.43155 Physicals, Shots & Psychological 740 3,500 1,313 3,500 1,640 8,500 1,513 8,500
110-61-626.44001_000 Supplies General 5,499 21,000 5,577 21,000 110-61-626.44001_036 Supplies First Aid 3,766 0 0 0
110-61-626.44001_258 Supplies Small Equipment Parts 14 5,000 2,260 5,000 Division: 626 - Aquatics
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 626 Recreation - Aquatics
Fund: 110 - General Fund

REVENUES
Department: 61 - Recreation
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 102 - Swim Lessons
Program: 105 - Summer Water Polo
CH - Charges for Services
Program: 101 - Rec Swim
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 101 - Rec Swim
Program: 102 - Swim Lessons

EXPENSES
Department: 61 - Recreation
Division: 626 - Aquatics
SA - Salaries
Account Classification Total: SA - Salaries
Account Classification Total: CH - Charges for Services Program Total: 105 - Summer Water Polo
Division Total: 626 - Aquatics
Department Total: 61 - Recreation
REVENUES Total
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
111

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 626 Recreation - Aquatics
110-61-626.44005_006 Chemicals Chlorine 0 0 0 5,000
110-61-626.44005_011 Chemicals Pools 0 65,000 47,318 65,000 9,279 91,000 55,155 96,000
110-61-626.45002_008 Turlock Irrigation District Columbia Pool 0 12,000 8,393 12,000 110-61-626.45003_008 PG & E Columbia Pool 512 50,000 48,365 55,000 512 62,000 56,759 67,000
110-61-626.47030 Conferences 100 1,000 432 1,000
110-61-626.47055 Cash Shortages (5) 0 (27) 0
95 1,000 405 1,000
110-61-626-100.44001_258 Supplies Small Equipment Parts 15,763 0 0 0 110-61-626-100.44005_011 Chemicals Pools 23,385 0 0 0
39,148 0 0 0
39,148 0 0 0
110-61-626-101.41002_000 Part Time Help General 39,773 0 0 0 39,773 0 0 0
110-61-626-101.42006 SUI 30 0 0 0
110-61-626-101.42007 Workers Comp Insurance 85 0 0 0
110-61-626-101.42008 City Liability Insurance 1,608 0 0 0 110-61-626-101.42010 Medicare Tax 577 0 0 0
110-61-626-101.42011 Social Security 2,466 0 0 0
4,765 0 0 0
110-61-626-101.44005_011 Chemicals Pools 4,565 0 0 0
4,565 0 0 0
49,103 0 0 0
110-61-626-102.41002_000 Part Time Help General 63,593 0 130 0 63,593 0 130 0
110-61-626-102.42006 SUI 47 0 0 0
110-61-626-102.42007 Workers Comp Insurance 136 0 1 0
110-61-626-102.42008 City Liability Insurance 2,571 0 6 0 110-61-626-102.42010 Medicare Tax 922 0 2 0
110-61-626-102.42011 Social Security 3,943 0 8 0
7,619 0 16 0
110-61-626-102.44001_000 Supplies General 7,657 0 0 0
7,657 0 0 0
78,869 0 146 0
206,664 362,171 227,075 372,442
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
SU - Supplies and Maintenance
Program: 100 - Columbia Pool
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Program Total: 100 - Columbia Pool
Program: 101 - Rec Swim
BE - Benefits
Account Classification Total: BE - Benefits
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Program Total: 102 - Swim Lessons
Account Classification Total: SU - Supplies and Maintenance Program Total: 101 - Rec Swim
Program: 102 - Swim Lessons
SA - Salaries
Account Classification Total: SA - Salaries
Division Total: 626 - Aquatics
112

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 626 Recreation - Aquatics
206,664 362,171 227,075 372,442
206,664 362,171 227,075 372,442
76,639 123,500 54,894 125,000
206,664 362,171 227,075 372,442
Fund Total: 110 - General Fund (130,025) (238,671) (172,182) (247,442) Department Total: 61 - Recreation
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
Fund EXPENSE Total: 110 - General Fund
113

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
110-61-630-121.35720 Revenue 1,807,637 300,000 81,068 96,000 1,807,637 300,000 81,068 96,000
1,807,637 300,000 81,068 96,000
110-61-630-125.35720 Revenue 196,517 225,000 25,259 275,000 196,517 225,000 25,259 275,000
196,517 225,000 25,259 275,000
2,004,154 525,000 106,327 371,000
2,004,154 525,000 106,327 371,000
2,004,154 525,000 106,327 371,000
110-61-630.41001 Full Time Salaries 59,003 73,387 59,959 59,529 110-61-630.41300_011 Salary/Benefit Transfer from FD 270-ASES Grant (46,391) (45,000) (44,018) 0
12,613 28,387 15,941 59,529
110-61-630.42002 Medical Dental Plan 6,814 15,624 8,942 10,898 110-61-630.42003 Vision Insurance 83 216 77 162
110-61-630.42004 Long Term Disability Insurance 240 275 259 206 110-61-630.42005 Life Insurance 129 139 117 91
110-61-630.42006 SUI 60 30 30 30
110-61-630.42007 Workers Comp Insurance 126 394 322 222 110-61-630.42008 City Liability Insurance 2,446 3,127 2,555 2,537 110-61-630.42009 PERS 10,428 12,821 10,475 10,418
110-61-630.42010 Medicare Tax 841 1,064 856 863
110-61-630.42012 Retiree Health Insurance 1,180 1,468 1,199 1,191 110-61-630.42013 Deferred Comp 0 367 0 298
110-61-630.42016 Employee Contrib To PERS (5,310) (6,605) (5,136) (5,358) 110-61-630.42019 PERS UAL (Unfunded Accrued Liability) 17,139 17,930 14,940 19,422 34,176 46,850 34,635 40,980
110-61-630.43155 Physicals, Shots & Psychological 8,332 7,500 210 2,000 8,332 7,500 210 2,000
110-61-630-120.41002_000 Part Time Help General 107 0 0 0 107 0 0 0
110-61-630-120.42006 SUI 0 0 0 0
110-61-630-120.42007 Workers Comp Insurance 0 0 0 0
110-61-630-120.42008 City Liability Insurance 4 0 0 0
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 630 Recreation - Prevention/Youth Fund: 110 - General Fund

REVENUES
Department: 61 - Recreation
Program: 125 - Off Track Camp
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 125 - Off Track Camp
Division Total: 630 - Prevention/Youth
Division: 630 - Prevention/Youth
Program: 121 - P.L.A.Y. Program
CH - Charges for Services
Account Classification Total: CH - Charges for Services Program Total: 121 - P.L.A.Y. Program
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Department Total: 61 - Recreation
REVENUES Total

EXPENSES
Department: 61 - Recreation
Division: 630 - Prevention/Youth
Account Classification Total: CO - Contractual Services Program: 120 - Youth Dances
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
114

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 630 Recreation - Prevention/Youth 110-61-630-120.42010 Medicare Tax 2 0 0 0
110-61-630-120.42011 Social Security 7 0 0 0
13 0 0 0
120 0 0 0
110-61-630-121.41002_000 Part Time Help General 980,513 240,000 49,854 65,000 110-61-630-121.41053 Sick Leave Conversion Pay (452) 0 0 0 980,062 240,000 49,854 65,000
110-61-630-121.42006 SUI 623 102 11 28
110-61-630-121.42007 Workers Comp Insurance 2,096 1,289 268 243 110-61-630-121.42008 City Liability Insurance 39,637 10,227 2,124 2,770 110-61-630-121.42009 PERS 1,737 0 1,408 0
110-61-630-121.42010 Medicare Tax 14,210 3,480 723 943
110-61-630-121.42011 Social Security 60,715 14,880 3,091 4,030 110-61-630-121.42016 Employee Contrib To PERS (884) 0 (678) 0 118,135 29,978 6,947 8,014
110-61-630-121.43100_007 Insurance Abuse & Molestation 8,254 8,253 8,254 0 8,254 8,253 8,254 0
110-61-630-121.44055 Recreation Supplies 96,414 20,000 1,886 5,000 96,414 20,000 1,886 5,000
110-61-630-121.45001_002 Telephone Wireless/Tablet Service Plan 9,073 10,000 4,162 1,000 9,073 10,000 4,162 1,000
110-61-630-121.48001_090 Transfers Out Vehicle & Equip Replacement 3,500 0 0 0 3,500 0 0 0
1,215,437 308,231 71,103 79,014
110-61-630-125.41002_000 Part Time Help General 122,466 90,000 36,958 90,000 122,466 90,000 36,958 90,000
110-61-630-125.42006 SUI 22 38 6 38
110-61-630-125.42007 Workers Comp Insurance 262 483 199 336 110-61-630-125.42008 City Liability Insurance 5,314 3,835 1,575 3,835 110-61-630-125.42010 Medicare Tax 1,776 1,305 536 1,305 110-61-630-125.42011 Social Security 7,593 5,580 2,291 5,580 14,966 11,241 4,606 11,094
110-61-630-125.43100_007 Insurance Abuse & Molestation 2,064 2,064 2,064 0 2,064 2,064 2,064 0
110-61-630-125.44055 Recreation Supplies 8,509 17,500 1,694 5,000 8,509 17,500 1,694 5,000
Account Classification Total: BE - Benefits
Program Total: 120 - Youth Dances
Program: 121 - P.L.A.Y. Program
SA - Salaries
Account Classification Total: SA - Salaries
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
TO - Transfers Out
Account Classification Total: TO - Transfers Out
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Program Total: 121 - P.L.A.Y. Program
Program: 125 - Off Track Camp
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
115

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 110 General Fund 630 Recreation - Prevention/Youth 148,006 120,805 45,323 106,094
1,418,684 511,773 167,212 287,617
1,418,684 511,773 167,212 287,617
1,418,684 511,773 167,212 287,617
2,004,154 525,000 106,327 371,000
1,418,684 511,773 167,212 287,617
585,470 13,227 (60,885) 83,383
Fund EXPENSE Total: 110 - General Fund
Fund Total: 110 - General Fund
Program Total: 125 - Off Track Camp
Division Total: 630 - Prevention/Youth
Department Total: 61 - Recreation
EXPENSES Total
Fund REVENUE Total: 110 - General Fund
116

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 111 - General Fund Reserve
This General Fund Reserve fund was established in 1992 to support the City during economic fluctuations that affect City revenue generation, to secure greater stability in multi-year financing, and to safeguard the public welfare and interest to provide continued service delivery to the Turlock residents, during unexpected revenue shortage or unplanned, necessary expenditures. This policy is intended to specify targets for the inflows and outflows of the General Fund Reserves, including the quantity of resources to be held in reserves and conditions under which may be used. The City's 2011-2013 Strategic Plan continues to emphasize Fiscal Responsibility as one of seven specific Policy Initiatives.

A General Fund Reserve cash fund has been set up within the general ledger that maintains the cash balance of the General Fund Reserve that is reported within the General Fund upon financial statement consolidation. The balance of the cash will be maintained at a level equal to the General Fund Reserve balance.

The reserve level per the General Fund Reserve Policy, adopted on May 9, 2023, is 22.50% of the General Fund budget.
117

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
No revenues or expenses budgeted for this Fiscal Year.

City of Turlock Proposed 26-27 Budget
Fund 111 - General Fund Reserve (Restricted)
118

CITY OF TURLOCK BUDGET FY 26-27

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

This General Fund Reserve for Capital Purchases was funded by a motion made by Council on March 12, 2024 to allocate $2.2 million to a Capital Improvement Fund from the General Fund Reserve Surplus. This motion was made in accordance with the City's General Fund Reserve Policy that was established on May 2, 2023.
119

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
112-10-116.51270 Construction Project 0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
City of Turlock Proposed 26-27 Budget
Fund 112 - GF Reserve for Capital Purchases (Restricted) Fund: 112 - GF Reserve for Capital Purchases

EXPENSES
Department: 10 - Administration
EXPENSES Total
Fund REVENUE Total: 112 - GF Reserve for Capital Purchases Fund EXPENSE Total: 112 - GF Reserve for Capital Purchases Fund Total: 112 - GF Reserve for Capital Purchases
Division: 116 - General Fund Capital
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division Total: 116 - General Fund Capital
Department Total: 10 - Administration
120

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
The Parks, Arts, and Recreation Commision is a function of the Municipal Services Department, Recreation Division. Therefore, since all available funds in Fund 113 have been expended as of Fiscal Year 2024-2025, this fund is being eliminated in Fiscal Year 2025-2026.

Fund 113 Parks, Arts and Recreation
Commission
The Parks, Arts and Recreation Commission shall encourage, stimulate, promote, and foster programs and facilities for the enrichment of the City and thereby contribute to the quality of life in Turlock and develop an awarement in the business community, in local government, and in the general public of Turlock and surrounding communities of the value and benefits of the Arts and constructive use of leisure time in Turlock. The Parks, Arts and Recreation Commission may perform other related functions as directed by the City Council.

Become informed and knowledgeable about city parks, art opportunities, recreation programs, facilities, and the recreational needs of the community Protect and enhance the cultural richness and diversity of the Turlock community by promoting the visual and literary arts in the City Hall Gallery Foster cooperation between the City and other government agencies and civic groups interested in the development of community parks, art and recreation programs
121

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
113-61-632-007.44001_000 Supplies General 53 0 0 0
53 0 0 0
53 0 0 0
53 0 0 0
53 0 0 0
53 0 0 0
53 0 0 0
(53) 0 0 0
Division: 632 - Parks, Arts & Recreation
Program: 007 - Specialty Events
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Program Total: 007 - Specialty Events
City of Turlock Proposed 26-27 Budget
Fund 113 Parks, Arts & Recreation Commission
Fund: 113 - Parks, Arts & Rec Commission

EXPENSES
Department: 61 - Recreation
Fund Total: 113 - Parks, Arts & Rec Commission
Division Total: 632 - Parks, Arts & Recreation
Department Total: 61 - Recreation
EXPENSES Total
Fund REVENUE Total: 113 - Parks, Arts & Rec Commission
Fund EXPENSE Total: 113 - Parks, Arts & Rec Commission
122

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
●

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

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

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

In May of 2026, Council approved the shifting of 3% of the Measure A Roads revenue to Measure A General to fund the hiring of three (3) Firefighters, bringing the Roads revenue from 55% to 52%, effective July 1, 2026.

The City of Turlock Roads Program's primary focus is the preservation, rehabilitation, and reconstruction of the existing City streets. Over the years, as the City's road network has grown to accommodate its growing population, road conditions have deteriorated due to lack of funding specific to maintenance and rehabilitation activities. The primary funding for this program comes from a 52% Measure A allocation, bond proceeds, Measure L, and SB1. In addition, the City seeks other funding sources such as grants, plus state and federal appropriations.

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

Increase the funding for road rehabilitation projects
Prepare more shovel ready projects
Explore expedited project delivery
Rehabilitate all roads in the City within 5 years
The City developed a Pavement Management Report for the City’s roadway network and updated the StreetSaver database as a basis for identifying and prioritizing streets for repair.

The City Council has since approved four (4) Master Agreements for Design Services and four (4) Master Agreements for Construction Management and Inspection Services to provide for design and construction inspection services for roadway rehabilitation projects. To date, 20.5 miles of roadway have been rehabilitated, 5.5 miles are currently in construction, and a total of

19.3 miles are in design phase and slated for construction through 2029. 123

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 115 - Measure A - Roads
Department: 10 - Administration
Division: 115 - Measure A

REVENUES
115-10-115.30020_004 Sales Tax Measure A 8,202,980 8,173,173 4,249,367 7,928,163 8,202,980 8,173,173 4,249,367 7,928,163
115-10-115-801.33000_003 Interest Income 2025 Roads Bond 405,498 100,000 826,238 409,600 405,498 100,000 826,238 409,600
115-10-115-801.37800 Long Term Debt Proceeds 31,649,327 0 0 0 31,649,327 0 0 0
32,054,825 100,000 826,238 409,600
40,257,805 8,273,173 5,075,605 8,337,763
40,257,805 8,273,173 5,075,605 8,337,763
40,257,805 8,273,173 5,075,605 8,337,763
115-10-115.41001 Full Time Salaries 116,339 194,556 101,168 210,703 115-10-115.41053 Sick Leave Conversion Pay 2,801 3,000 3,523 3,000 115-10-115.41055 Vacation Conversion Pay 2,300 2,000 0 2,000 115-10-115.41059 Continuous Service Pay 5,236 5,542 4,552 5,709 115-10-115.41100_001 Overtime Standard 2,403 5,000 0 0
129,078 210,098 109,243 221,412
115-10-115.42002 Medical Dental Plan 16,577 31,248 19,930 29,062 115-10-115.42003 Vision Insurance 162 432 137 432
115-10-115.42004 Long Term Disability Insurance 453 767 436 731 115-10-115.42005 Life Insurance 246 387 198 321
115-10-115.42006 SUI 60 60 30 60
115-10-115.42007 Workers Comp Insurance 275 1,152 582 805 115-10-115.42008 City Liability Insurance 4,167 9,143 3,636 9,192 115-10-115.42009 PERS 21,600 37,669 19,262 38,866
115-10-115.42010 Medicare Tax 1,828 3,191 1,542 3,210
115-10-115.42012 Retiree Health Insurance 2,327 4,091 2,023 4,214 115-10-115.42013 Deferred Comp 1,163 1,639 1,012 1,688
115-10-115.42016 Employee Contrib To PERS (10,552) (18,909) (9,515) (19,477) 115-10-115.42019 PERS UAL (Unfunded Accrued Liability) 17,139 35,860 29,880 38,844 55,444 106,730 69,154 107,948
115-10-115.43010 Contract Attorney 22,902 25,000 19,392 25,000 115-10-115.43030 City Engineering Services 405,121 440,117 249,806 382,085 115-10-115.43318 Professional Services-Debt 0 0 2,500 4,300 115-10-115.43327 Construction Management 2,204,329 6,271,168 3,335,868 1,257,580 115-10-115.43366_001 Design Roads 3,727,898 3,405,000 2,176,258 1,729,000 6,360,250 10,141,285 5,783,824 3,397,965
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 115 - Measure A
SA - Salaries
Account Classification Total: SA - Salaries
Account Classification Total: IN - Interest Income
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Program Total: 801 - 2025 Roads Bond Program
Division Total: 115 - Measure A
Department Total: 10 - Administration
City of Turlock Proposed 26-27 Budget
Fund 115 Measure A - Roads
TX - Taxes
Account Classification Total: TX - Taxes
Program: 801 - 2025 Roads Bond Program
IN - Interest Income
124

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 115 Measure A - Roads
115-10-115.47005 Advertising 228 300 138 300
115-10-115.47080 Shoe Allowance 250 700 350 350
478 1,000 488 650
115-10-115.51270 Construction Project 10,857,012 1,000,000 2,251,232 340,000 10,857,012 1,000,000 2,251,232 340,000
115-10-115.53030_001 Roads Bond Interest 0 1,733,125 1,733,125 1,442,250 115-10-115.53030_002 Roads Bond Principal 0 655,000 655,000 945,000 0 2,388,125 2,388,125 2,387,250
115-10-115-801.51270 Construction Project 0 19,999,464 3,351,038 15,713,284 0 19,999,464 3,351,038 15,713,284
115-10-115-801.53106_006 Cost of Issuance 2025 Roads Bond 421,941 0 0 0 421,941 0 0 0
421,941 19,999,464 3,351,038 15,713,284
17,824,203 33,846,702 13,953,104 22,168,509
17,824,203 33,846,702 13,953,104 22,168,509
17,824,203 33,846,702 13,953,104 22,168,509
40,257,805 8,273,173 5,075,605 8,337,763
17,824,203 33,846,702 13,953,104 22,168,509
22,433,602 (25,573,529) (8,877,499) (13,830,746)
EXPENSES Total
Fund REVENUE Total: 115 - Measure A - Roads
Fund EXPENSE Total: 115 - Measure A - Roads
Fund Total: 115 - Measure A - Roads
Account Classification Total: CA - Capital Outlay
DS - Debt Service
Account Classification Total: DS - Debt Service
Program Total: 801 - 2025 Roads Bond Program
Division Total: 115 - Measure A
Department Total: 10 - Administration
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
DS - Debt Service
Account Classification Total: DS - Debt Service
Program: 801 - 2025 Roads Bond Program
CA - Capital Outlay
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses 125

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 116 - Special Public Safety
Department: 20 - Police
Division: 225 - Police

REVENUES
116-20-225.30030 Prop 172 Sales Tax 209,615 208,000 108,836 210,800 209,615 208,000 108,836 210,800
116-20-225.31010 Business Licenses 614,811 687,100 584,970 679,500 614,811 687,100 584,970 679,500
116-20-225.33000 Interest Income (5,272) 34,300 0 0
(5,272) 34,300 0 0
819,154 929,400 693,806 890,300
819,154 929,400 693,806 890,300
819,154 929,400 693,806 890,300
116-20-225.43228 Radio System Maintenance 8,991 50,000 17,676 50,000 116-20-225.43228_001 Radio System Maintenance Motorola System 46,804 46,738 46,205 44,833 116-20-225.43228_002 Radio System Maintenance Subscriber 98,735 103,284 100,217 114,259 116-20-225.43228_004 Radio System Maintenance Microwave 4,650 10,800 4,650 26,250 116-20-225.43229_001 CAD/RMS Tri Tech Maintenance 58,899 62,160 64,916 85,322 116-20-225.43229_002 CAD/RMS Fiber Connectivity 0 4,650 0 4,650 116-20-225.43229_003 CAD/RMS Animal Services Records Mgmt 8,400 9,600 8,400 9,600 226,480 287,232 242,064 334,914
116-20-225.44010_003 Computer Software 0 100,000 98,000 100,000 0 100,000 98,000 100,000
116-20-225.47010 Bank Charges 164 1,100 373 200
164 1,100 373 200
116-20-225.51020 Equipment Replacement 113,117 100,000 33,521 427,000 113,117 100,000 33,521 427,000
116-20-225.48001_002 Transfers Out BL&Prop172 Police Share to Fd110 466,664 450,000 375,000 450,000
116-20-225.48001_004 Transfers Out For Youth Prevention Programs 30,000 30,000 30,000 0 116-20-225.48001_090 Transfers Out Vehicle & Equip Replacement 40,000 0 0 0 536,664 480,000 405,000 450,000
876,425 968,332 778,958 1,312,114
876,425 968,332 778,958 1,312,114
876,425 968,332 778,958 1,312,114
819,154 929,400 693,806 890,300
876,425 968,332 778,958 1,312,114
(57,271) (38,932) (85,152) (421,814)
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 225 - Police
Department Total: 20 - Police
REVENUES Total

EXPENSES
City of Turlock Proposed 26-27 Budget
Fund 116 Special Public Safety - Police
TX - Taxes
Account Classification Total: TX - Taxes
LI - Licenses & Permits
Account Classification Total: LI - Licenses & Permits
Account Classification Total: SU - Supplies and Maintenance MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Department: 20 - Police
Division: 225 - Police
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Fund REVENUE Total: 116 - Special Public Safety
Fund EXPENSE Total: 116 - Special Public Safety
Division Total: 225 - Police
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 225 - Police
Department Total: 20 - Police
EXPENSES Total
126

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 116 Special Public Safety - Police
Division: 230 - Police - Outside Agencies

REVENUES
116-20-230.33000 Interest Income (574) 3,700 0 0
(574) 3,700 0 0
(574) 3,700 0 0
(574) 3,700 0 0
(574) 3,700 0 0
(574) 3,700 0 0
(574) 3,700 0 0
Division: 305 - Fire
116-30-305.30030 Prop 172 Sales Tax 209,616 208,000 108,836 210,800 209,616 208,000 108,836 210,800
116-30-305.31010 Business Licenses 117,107 130,800 111,423 129,400 117,107 130,800 111,423 129,400
116-30-305.33000 Interest Income (2,547) 16,500 0 0
116-30-305.33000_002 Interest Income Lease Interest Revenue 7,200 0 0 7,300 4,653 16,500 0 7,300
116-30-305.37081 Cell Tower Lease-1030 East Ave 17,157 17,510 13,133 17,510 17,157 17,510 13,133 17,510
348,533 372,810 233,392 365,010
348,533 372,810 233,392 365,010
348,533 372,810 233,392 365,010
116-30-305.43125_026 Maintenance Fire Station 0 2,500 0 0 116-30-305.43228_001 Radio System Maintenance Motorola System 45,822 46,738 46,537 44,832 116-30-305.43228_002 Radio System Maintenance Subscriber 98,735 103,284 100,215 81,539 116-30-305.43228_004 Radio System Maintenance Microwave 4,650 10,800 4,650 48,000 116-30-305.43229_001 CAD/RMS Tri Tech Maintenance 58,899 62,160 64,916 66,000 208,106 225,482 216,318 240,371
116-30-305.44011 Records Management 118,510 68,900 33,067 88,000 116-30-305.44030_000 Minor Equipment Miscellaneous 6,014 12,000 0 115,000 124,524 80,900 33,067 203,000
116-30-305.47010 Bank Charges 0 0 71 100
0 0 71 100
IN - Interest Income
Account Classification Total: IN - Interest Income

REVENUES
TX - Taxes
Division Total: 230 - Police - Outside Agencies
Division Total: 230 - Police - Outside Agencies
Department Total: 20 - Police
REVENUES Total
Fund REVENUE Total: 116 - Special Public Safety
Fund EXPENSE Total: 116 - Special Public Safety
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Division Total: 305 - Fire
Department Total: 30 - Fire
REVENUES Total
Account Classification Total: TX - Taxes
LI - Licenses & Permits
Account Classification Total: LI - Licenses & Permits
IN - Interest Income
Account Classification Total: IN - Interest Income
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out

EXPENSES
Department: 30 - Fire
Division: 305 - Fire
CO - Contractual Services
Account Classification Total: CO - Contractual Services 127

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 116 Special Public Safety - Police
116-30-305.48001_001 Transfers Out BL & Prop172Fire Share to Fd 110 66,664 50,000 41,670 50,000
66,664 50,000 41,670 50,000
399,294 356,382 291,126 493,471
399,294 356,382 291,126 493,471
399,294 356,382 291,126 493,471
348,533 372,810 233,392 365,010
399,294 356,382 291,126 493,471
(50,761) 16,428 (57,734) (128,461)
1,167,113 1,305,910 927,198 1,255,310
1,275,719 1,324,714 1,070,084 1,805,585
(108,606) (18,804) (142,886) (550,275)
Fund REVENUE Total: 116 - Special Public Safety
Fund EXPENSE Total: 116 - Special Public Safety
Fund Total: 116 - Special Public Safety
Fund Total: 116 - Special Public Safety
Fund EXPENSE Total: 116 - Special Public Safety
Division Total: 305 - Fire
Account Classification Total: TO - Transfers Out
Division Total: 305 - Fire
Department Total: 30 - Fire
EXPENSES Total
Fund REVENUE Total: 116 - Special Public Safety
128

CITY OF TURLOCK BUDGET FY 26-27
Fund 117 - Cannabis

PURPOSE
The City of Turlock established a separate fund to track Cannabis revenue and expenses commencing in FY 20-21 and all subsequent fiscal years. On June 11, 2019, the City adopted Ordinance No. 1255-CS amending the Turlock Municipal Code Title 5, Chapter 5-21, to establish a commercial cannabis pilot program to allow all cannabis businesses permitted by state law. On January 14, 2020, Resolution No. 2020-003 was adopted by Council, approving a policy on the use of cannabis derived public benefit revenues from development agreements.

Currently, there are four dispensaries conducting business in the City of Turlock. Revenue consists of a public benefit amount of 5.25% of gross receipts from operations each month, with a minimum of $25,000 per month for the first year increasing $5,000 per month, on an annual basis, until the fifth year which tops out at $45,000 per month. The public benefit amount of 5.25% includes a one-quarter percent (.25%) dollar amount dedicated to supporting the City of Turlock juvenile drug and alcohol treatment and rehabilitation programs.
129

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
117-10-190.30020_005 Sales Tax Cannabis 229,140 209,000 137,269 235,000 229,140 209,000 137,269 235,000
117-10-190.35211 Cannabis Inspections 40,550 20,000 1,800 5,000 40,550 20,000 1,800 5,000
117-10-190.37105_002 Cannabis Public Benefit 5.00% 1,642,416 1,772,000 1,291,931 1,109,524 1,642,416 1,772,000 1,291,931 1,109,524
1,912,106 2,001,000 1,431,000 1,349,524
1,912,106 2,001,000 1,431,000 1,349,524
1,912,106 2,001,000 1,431,000 1,349,524
117-10-190.41001 Full Time Salaries 0 8,787 0 30,360
117-10-190.41100_001 Overtime Standard 0 0 0 4,000
0 8,787 0 34,360
117-10-190.42001 Uniform Allowance 0 0 0 565
117-10-190.42002 Medical Dental Plan 0 2,329 0 7,266
117-10-190.42003 Vision Insurance 0 32 0 108
117-10-190.42004 Long Term Disability Insurance 0 33 0 105 117-10-190.42005 Life Insurance 0 17 0 46
117-10-190.42006 SUI 0 9 0 30
117-10-190.42007 Workers Comp Insurance 0 21 0 58
117-10-190.42008 City Liability Insurance 0 375 0 1,518 117-10-190.42009 PERS 0 1,535 0 5,313
117-10-190.42010 Medicare Tax 0 127 0 498
117-10-190.42012 Retiree Health Insurance 0 175 0 607
117-10-190.42013 Deferred Comp 0 44 0 152
117-10-190.42016 Employee Contrib To PERS 0 (791) 0 (2,732) 117-10-190.42019 PERS UAL (Unfunded Accrued Liability) 0 0 0 9,711 0 3,906 0 23,245
117-10-190.47004 Cannabis Business Expenses 35,850 50,000 33,313 50,000 35,850 50,000 33,313 50,000
117-10-190.51034 Cameras for License Plate Reader Program 11,250 107,000 79,785 121,590 11,250 107,000 79,785 121,590
117-10-190.53031_001 Leases (GASB 87) Debt Service Interest - Stan County LPR 9,661 0 0 0
117-10-190.53031_002 Leases (GASB 87) Debt Service Principal - Stan County LPR 96,720 0 0 0
106,380 0 0 0
Division: 190 - Cannabis
TX - Taxes
Account Classification Total: TX - Taxes
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
City of Turlock Proposed 26-27 Budget
Fund 117 Cannabis
Fund: 117 - Cannabis

REVENUES
Department: 10 - Administration
Department: 10 - Administration
Division: 190 - Cannabis
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: OR - Other Revenues
Division Total: 190 - Cannabis
Department Total: 10 - Administration
REVENUES Total

EXPENSES
DS - Debt Service
Account Classification Total: DS - Debt Service
Account Classification Total: BE - Benefits
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
130

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 117 Cannabis
117-10-190.48001_090 Transfers Out Vehicle & Equip Replacement 54,000 0 0 0 117-10-190.48001_351 Transfers Out To F130 for LPR's 566,775 0 0 0 620,775 0 0 0
774,255 169,693 113,098 229,195
774,255 169,693 113,098 229,195
774,255 169,693 113,098 229,195
1,912,106 2,001,000 1,431,000 1,349,524
774,255 169,693 113,098 229,195
1,137,851 1,831,307 1,317,902 1,120,329
Program: 161 - Diversion/Education
117-10-190-161.37105_003 Cannabis Drug Diversion/Education .25% 82,086 88,000 64,569 55,476 82,086 88,000 64,569 55,476
82,086 88,000 64,569 55,476
82,086 88,000 64,569 55,476
82,086 88,000 64,569 55,476
82,086 88,000 64,569 55,476
117-10-190-161.41001 Full Time Salaries 0 0 0 40,185
117-10-190-161.41002_000 Part Time Help General 0 0 0 31,000 117-10-190-161.41100_001 Overtime Standard 1,011 0 0 0
117-10-190-161.49007 Salary Charges From Other Departments 0 50,000 0 0 1,011 50,000 0 71,185
117-10-190-161.42002 Medical Dental Plan 0 0 0 7,266
117-10-190-161.42003 Vision Insurance 0 0 0 108
117-10-190-161.42004 Long Term Disability Insurance 0 0 0 139 117-10-190-161.42005 Life Insurance 0 0 0 61
117-10-190-161.42006 SUI 0 0 0 73
117-10-190-161.42007 Workers Comp Insurance 9 0 0 266
117-10-190-161.42008 City Liability Insurance 73 0 0 3,033 117-10-190-161.42009 PERS 0 0 0 7,032
117-10-190-161.42010 Medicare Tax 14 0 0 1,032
117-10-190-161.42011 Social Security 0 0 0 1,922
117-10-190-161.42012 Retiree Health Insurance 0 0 0 804 117-10-190-161.42013 Deferred Comp 0 0 0 201
117-10-190-161.42016 Employee Contrib To PERS 0 0 0 (3,617) 97 0 0 18,320
117-10-190-161.47007 Cannabis Diversion/Education Expenses 1,267 30,000 0 10,000 1,267 30,000 0 10,000
SA - Salaries
Department Total: 10 - Administration
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 190 - Cannabis
Program: 161 - Diversion/Education

REVENUES
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Program Total: 161 - Diversion/Education
Division Total: 190 - Cannabis
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 190 - Cannabis
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
MI - Miscellaneous Expenses
Department Total: 10 - Administration
EXPENSES Total
Fund REVENUE Total: 117 - Cannabis
Fund EXPENSE Total: 117 - Cannabis
Division Total: 190 - Cannabis
Account Classification Total: MI - Miscellaneous Expenses 131

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 117 Cannabis
2,375 80,000 0 99,505
2,375 80,000 0 99,505
2,375 80,000 0 99,505
2,375 80,000 0 99,505
82,086 88,000 64,569 55,476
2,375 80,000 0 99,505
79,712 8,000 64,569 (44,029)
1,994,192 2,089,000 1,495,569 1,405,000
776,630 249,693 113,098 328,700
1,217,563 1,839,307 1,382,472 1,076,300
Fund REVENUE Total: 117 - Cannabis
Fund EXPENSE Total: 117 - Cannabis
Fund Total: 117 - Cannabis
Fund Total: 117 - Cannabis
Department Total: 10 - Administration
EXPENSES Total
Fund REVENUE Total: 117 - Cannabis
Fund EXPENSE Total: 117 - Cannabis
Program Total: 161 - Diversion/Education
Program Total: 161 - Diversion/Education
Division Total: 190 - Cannabis
132

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 118 - Measure A General
Measure A was approved by voters on November 3, 2020, to take effect April 1, 2021. Measure A is a local three-quarter (3/4) cent transaction (sales) and use tax for general City revenue purposes, to remain in effect until the voters amend or repeal it, to be collected and administered by the California Department of Tax and Fee Administration (CDTFA).

On July 6, 2020, the Turlock Municipal Code Title 3, chapter 3-11, was amended by Ordinance No. 1281-CS. Measure A contains tough fiscal accountability provisions including annual independent financial audits, citizen oversight, and public disclosure of spending to ensure funds are used efficiently, effectively, and as promised. 48% of the Measure A sales tax revenue is accounted for in this fund to be utilized mainly for Public Safety for Police and Fire, as well as some Park Maintenance. 133

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
118-10-115.30020_004 Sales Tax Measure A 6,711,530 6,687,141 4,463,461 6,860,910 6,711,530 6,687,141 4,463,461 6,860,910
6,711,530 6,687,141 4,463,461 6,860,910
6,711,530 6,687,141 4,463,461 6,860,910
118-30-300-304.30020_004 Sales Tax Measure A 0 0 0 457,394 0 0 0 457,394
0 0 0 457,394
0 0 0 457,394
0 0 0 457,394
6,711,530 6,687,141 4,463,461 7,318,304
118-10-102.41001 Full Time Salaries 45,209 0 0 0
118-10-102.41052 Educational Incentive 1,130 0 0 0
118-10-102.41055 Vacation Conversion Pay 879 0 0 0
118-10-102.41056 Management Leave Conversion 1,507 0 0 0 48,725 0 0 0
118-10-102.42002 Medical Dental Plan 1,349 0 0 0
118-10-102.42003 Vision Insurance 66 0 0 0
118-10-102.42004 Long Term Disability Insurance 183 0 0 0 118-10-102.42005 Life Insurance 99 0 0 0
118-10-102.42007 Workers Comp Insurance 47 0 0 0
118-10-102.42008 City Liability Insurance 1,926 0 0 0
118-10-102.42009 PERS 8,193 0 0 0
118-10-102.42010 Medicare Tax 705 0 0 0
118-10-102.42012 Retiree Health Insurance 1,356 0 0 0
118-10-102.42013 Deferred Comp 1,582 0 0 0
118-10-102.42014 Deferred Comp In Lieu 1,527 0 0 0
118-10-102.42016 Employee Contrib To PERS (4,170) 0 0 0 118-10-102.42019 PERS UAL (Unfunded Accrued Liability) 4,284 0 0 0 17,146 0 0 0
118-10-102.45001_000 Telephone General 289 0 0 0
289 0 0 0
118-10-102.46000 Auto Allowance 643 0 0 0
643 0 0 0
66,803 0 0 0
Program: 304 - Fire Services
TX - Taxes
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
Fund: 118 - Measure A - General

REVENUES
Department: 10 - Administration
Department: 30 - Fire
Division: 115 - Measure A
TX - Taxes
Account Classification Total: TX - Taxes
Division Total: 115 - Measure A
Department Total: 10 - Administration
Account Classification Total: TX - Taxes
Program Total: 304 - Fire Services
Division: 300 - Operations
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
Division Total: 102 - City Manager
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
UT - Utilities
Account Classification Total: UT - Utilities
Division Total: 300 - Operations
Department Total: 30 - Fire
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 102 - City Manager
134

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
118-10-103.41001 Full Time Salaries 45,209 0 0 0
118-10-103.41055 Vacation Conversion Pay 879 0 0 0
118-10-103.41056 Management Leave Conversion 1,507 0 0 0 47,595 0 0 0
118-10-103.42002 Medical Dental Plan 6,212 0 0 0
118-10-103.42003 Vision Insurance 66 0 0 0
118-10-103.42004 Long Term Disability Insurance 183 0 0 0 118-10-103.42005 Life Insurance 99 0 0 0
118-10-103.42007 Workers Comp Insurance 45 0 0 0
118-10-103.42008 City Liability Insurance 1,915 0 0 0
118-10-103.42009 PERS 7,993 0 0 0
118-10-103.42010 Medicare Tax 674 0 0 0
118-10-103.42012 Retiree Health Insurance 1,356 0 0 0
118-10-103.42016 Employee Contrib To PERS (4,069) 0 0 0 118-10-103.42019 PERS UAL (Unfunded Accrued Liability) 4,284 0 0 0 18,758 0 0 0
118-10-103.46000 Auto Allowance 643 0 0 0
643 0 0 0
66,995 0 0 0
118-10-106.41001 Full Time Salaries 33,151 0 0 0
118-10-106.41100_001 Overtime Standard 48 0 0 0
33,199 0 0 0
118-10-106.42002 Medical Dental Plan 9,070 0 0 0
118-10-106.42003 Vision Insurance 112 0 0 0
118-10-106.42004 Long Term Disability Insurance 134 0 0 0 118-10-106.42005 Life Insurance 70 0 0 0
118-10-106.42007 Workers Comp Insurance 32 0 0 0
118-10-106.42008 City Liability Insurance 1,342 0 0 0
118-10-106.42009 PERS 5,861 0 0 0
118-10-106.42010 Medicare Tax 451 0 0 0
118-10-106.42012 Retiree Health Insurance 663 0 0 0
118-10-106.42013 Deferred Comp 166 0 0 0
118-10-106.42016 Employee Contrib To PERS (2,984) 0 0 0 118-10-106.42019 PERS UAL (Unfunded Accrued Liability) 7,284 0 0 0 22,200 0 0 0
55,399 0 0 0
118-10-109.41001 Full Time Salaries 16,766 0 0 0
118-10-109.41051 Confidential Pay 838 0 0 0
17,605 0 0 0
118-10-109.42002 Medical Dental Plan 6,212 0 0 0
118-10-109.42003 Vision Insurance 66 0 0 0
BE - Benefits
Account Classification Total: BE - Benefits
Division: 103 - Economic Development and Comm
SA - Salaries
Account Classification Total: SA - Salaries
Division: 106 - Finance
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
Division Total: 106 - Finance
Division: 109 - Human Relations
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
Division Total: 103 - Economic Development and Comm
135

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
118-10-109.42004 Long Term Disability Insurance 66 0 0 0 118-10-109.42005 Life Insurance 36 0 0 0
118-10-109.42007 Workers Comp Insurance 17 0 0 0
118-10-109.42008 City Liability Insurance 712 0 0 0
118-10-109.42009 PERS 3,112 0 0 0
118-10-109.42010 Medicare Tax 242 0 0 0
118-10-109.42012 Retiree Health Insurance 503 0 0 0
118-10-109.42013 Deferred Comp 84 0 0 0
118-10-109.42016 Employee Contrib To PERS (1,584) 0 0 0 118-10-109.42019 PERS UAL (Unfunded Accrued Liability) 4,284 0 0 0 13,749 0 0 0
31,353 0 0 0
118-10-115.47304 Sales Tax Contingency Audit 8,423 15,000 287 15,000 8,423 15,000 287 15,000
8,423 15,000 287 15,000
228,974 15,000 287 15,000
118-20-200.41001 Full Time Salaries 82,757 89,034 72,571 96,393 118-20-200.41051 Confidential Pay 4,138 4,452 3,629 4,820 118-20-200.41053 Sick Leave Conversion Pay 0 1,000 0 0
118-20-200.41055 Vacation Conversion Pay 0 1,000 0 0
118-20-200.41059 Continuous Service Pay 1,241 1,336 1,089 1,446 118-20-200.41100_001 Overtime Standard 599 4,000 45 5,000 88,736 100,822 77,333 107,659
118-20-200.42001 Uniform Allowance 1,280 1,130 1,280 1,130 118-20-200.42002 Medical Dental Plan 15,926 15,624 19,152 14,531 118-20-200.42003 Vision Insurance 160 216 136 216
118-20-200.42004 Long Term Disability Insurance 330 334 313 334 118-20-200.42005 Life Insurance 177 168 142 147
118-20-200.42006 SUI 57 30 30 30
118-20-200.42007 Workers Comp Insurance 86 393 189 179
118-20-200.42008 City Liability Insurance 3,720 4,690 3,339 4,890 118-20-200.42009 PERS 15,578 16,599 13,502 18,001
118-20-200.42010 Medicare Tax 1,279 1,462 1,111 1,561
118-20-200.42012 Retiree Health Insurance 2,483 1,781 2,177 1,928 118-20-200.42013 Deferred Comp 0 445 0 482
118-20-200.42016 Employee Contrib To PERS (7,932) (8,534) (6,956) (9,239) 118-20-200.42019 PERS UAL (Unfunded Accrued Liability) 17,139 17,930 14,940 19,422 50,284 52,268 49,355 53,612
118-20-200.47065 Professional Development 400 500 0 500 400 500 0 500
139,419 153,590 126,688 161,771
118-20-205.41001 Full Time Salaries 336,740 375,916 309,878 403,941 Department: 20 - Police
Division: 200 - Special Operations
Division Total: 115 - Measure A
Department Total: 10 - Administration
Account Classification Total: BE - Benefits
Division Total: 109 - Human Relations
Division: 115 - Measure A
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
SA - Salaries
Division: 205 - Support Operations
Account Classification Total: BE - Benefits
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 200 - Special Operations
136

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
118-20-205.41010_006 Police Special Pay POST Officer Differential 5,924 6,244 5,129 6,616 118-20-205.41050 Bilingual Pay 7,651 8,104 6,504 8,628
118-20-205.41052 Educational Incentive 7,895 8,738 7,290 9,287 118-20-205.41053 Sick Leave Conversion Pay 0 3,000 0 1,000 118-20-205.41055 Vacation Conversion Pay 6,935 3,000 0 1,000 118-20-205.41056 Management Leave Conversion 0 3,000 0 1,000 118-20-205.41059 Continuous Service Pay 10,532 11,390 9,465 14,997 118-20-205.41100_001 Overtime Standard 16,951 10,000 9,124 10,000 392,628 429,392 347,389 456,469
118-20-205.42001 Uniform Allowance 3,690 3,540 3,690 3,390 118-20-205.42002 Medical Dental Plan 47,446 36,948 56,422 34,762 118-20-205.42003 Vision Insurance 492 432 416 432
118-20-205.42004 Long Term Disability Insurance 1,340 1,410 1,336 1,401 118-20-205.42005 Life Insurance 719 710 602 615
118-20-205.42006 SUI 179 89 89 89
118-20-205.42007 Workers Comp Insurance 382 1,724 849 746 118-20-205.42008 City Liability Insurance 16,502 19,855 15,099 19,059 118-20-205.42009 PERS 67,816 78,150 61,540 84,408
118-20-205.42010 Medicare Tax 5,654 6,226 5,011 6,619
118-20-205.42012 Retiree Health Insurance 11,402 12,631 10,470 13,537 118-20-205.42013 Deferred Comp 3,729 4,788 3,808 5,181
118-20-205.42014 Deferred Comp In Lieu 5,717 5,700 4,360 5,700 118-20-205.42016 Employee Contrib To PERS (33,391) (37,153) (29,789) (40,116) 118-20-205.42019 PERS UAL (Unfunded Accrued Liability) 51,417 53,790 44,830 58,265 183,094 188,840 178,733 194,088
118-20-205.45001_000 Telephone General 722 0 611 0
722 0 611 0
118-20-205.46000 Auto Allowance 2,407 2,400 2,036 2,400 2,407 2,400 2,036 2,400
118-20-205.47065 Professional Development 0 600 0 600
0 600 0 600
118-20-205.51413 HVAC 309,055 0 0 0
309,055 0 0 0
887,906 621,232 528,768 653,557
118-20-210.41001 Full Time Salaries 1,234,983 1,827,167 1,484,457 1,964,309 118-20-210.41010_001 Police Special Pay Special Assignment 3,311 5,537 3,993 5,869 118-20-210.41010_002 Police Special Pay FTO 4,485 0 5,226 7,500 118-20-210.41010_006 Police Special Pay POST Officer Differential 60,434 81,289 72,768 96,803 118-20-210.41010_007 Police Special Pay SWAT Pay 3,913 5,537 4,549 5,869 118-20-210.41050 Bilingual Pay 9,262 17,679 17,496 26,778 118-20-210.41052 Educational Incentive 36,200 46,060 43,892 56,764 118-20-210.41053 Sick Leave Conversion Pay 3,447 6,000 2,469 4,000 118-20-210.41055 Vacation Conversion Pay 6,577 6,000 1,924 6,000 Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
UT - Utilities
Account Classification Total: BE - Benefits
Division Total: 205 - Support Operations
Division: 210 - Field Operations
SA - Salaries
137

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
118-20-210.41056 Management Leave Conversion 3,965 5,000 1,035 4,000 118-20-210.41059 Continuous Service Pay 40,744 48,778 45,447 62,886 118-20-210.41060 Signing Bonus 34,929 25,000 1,071 25,000 118-20-210.41100_001 Overtime Standard 68,974 70,000 73,345 80,000 118-20-210.49006 Salary Credits From Other Departments 0 0 (3,991) 0 1,511,224 2,144,047 1,753,682 2,345,778
118-20-210.42001 Uniform Allowance 14,531 25,150 25,507 25,750 118-20-210.42002 Medical Dental Plan 213,821 296,855 332,608 267,259 118-20-210.42003 Vision Insurance 2,467 4,104 2,786 3,888 118-20-210.42004 Long Term Disability Insurance 4,923 6,852 6,360 6,814 118-20-210.42005 Life Insurance 2,671 3,454 2,912 2,989 118-20-210.42006 SUI 868 565 611 565
118-20-210.42007 Workers Comp Insurance 14,158 49,817 41,916 37,603 118-20-210.42008 City Liability Insurance 124,941 182,857 150,286 198,296 118-20-210.42009 PERS 397,284 559,711 486,652 624,097
118-20-210.42010 Medicare Tax 21,480 31,089 25,104 34,014 118-20-210.42012 Retiree Health Insurance 50,245 75,041 63,214 81,149 118-20-210.42013 Deferred Comp 4,600 5,634 3,776 5,860
118-20-210.42014 Deferred Comp In Lieu 1,679 0 4,835 5,700 118-20-210.42016 Employee Contrib To PERS (161,532) (238,736) (199,765) (258,372) 118-20-210.42019 PERS UAL (Unfunded Accrued Liability) 336,256 510,779 425,650 557,671 1,028,391 1,513,172 1,372,453 1,593,283
118-20-210.44030_001 Minor Equipment Safety 0 54,287 54,287 55,000 0 54,287 54,287 55,000
118-20-210.47065 Professional Development 500 600 0 600 500 600 0 600
118-20-210.48001_090 Transfers Out Vehicle & Equip Replacement 0 900,000 900,000 700,000 118-20-210.48001_123 Transfers Out for Police Equipment 0 100,000 100,000 300,000 118-20-210.48001_351 Transfers Out To F130 for LPR's 566,775 0 0 0 118-20-210.48005_002 Transfers Out - Reporting GASB 96 SBITA'S 54,287 0 0 0 621,062 1,000,000 1,000,000 1,000,000
3,161,177 4,712,106 4,180,422 4,994,661
4,188,502 5,486,928 4,835,877 5,809,989
118-30-300.41001 Full Time Salaries 838,687 824,830 649,979 867,507 118-30-300.41020_001 Fire Special Pay EMT Certificates 5,882 7,397 6,035 8,118 118-30-300.41020_002 Fire Special Pay Fitness Incentive 5,067 10,317 2,186 9,019 118-30-300.41020_003 Fire Special Pay FLSA Wages 11,481 13,559 11,454 14,439 118-30-300.41020_004 Fire Special Pay PFP 15,013 20,636 12,739 9,330 118-30-300.41020_007 Fire Special Pay Management Certificate 2,941 3,698 5,015 8,118 118-30-300.41050 Bilingual Pay 0 0 157 0
118-30-300.41052 Educational Incentive 7,458 6,098 10,337 6,459 118-30-300.41053 Sick Leave Conversion Pay 0 2,500 802 1,000 118-30-300.41055 Vacation Conversion Pay 679 5,000 7,292 7,500 SA - Salaries
Division: 300 - Operations
Division Total: 210 - Field Operations
Department Total: 20 - Police
Department: 30 - Fire
Account Classification Total: BE - Benefits
SU - Supplies and Maintenance
Account Classification Total: SA - Salaries
BE - Benefits
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: TO - Transfers Out
Account Classification Total: SU - Supplies and Maintenance 138

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
118-30-300.41056 Management Leave Conversion 0 2,000 0 0 118-30-300.41059 Continuous Service Pay 9,238 15,675 10,008 19,101 118-30-300.41100_001 Overtime Standard 106,704 150,000 101,404 110,000 1,003,150 1,061,710 817,407 1,060,591
118-30-300.42001 Uniform Allowance 8,455 9,930 10,165 9,930 118-30-300.42002 Medical Dental Plan 109,778 120,767 123,585 104,286 118-30-300.42003 Vision Insurance 1,213 1,512 904 1,296 118-30-300.42004 Long Term Disability Insurance 2,751 3,093 2,750 3,009 118-30-300.42005 Life Insurance 1,494 1,559 1,237 1,320 118-30-300.42006 SUI 504 268 267 268
118-30-300.42007 Workers Comp Insurance 7,882 20,709 16,182 14,505 118-30-300.42008 City Liability Insurance 53,954 60,058 45,161 58,566 118-30-300.42009 PERS 202,855 242,397 191,207 258,562
118-30-300.42010 Medicare Tax 13,747 15,394 11,449 15,379 118-30-300.42012 Retiree Health Insurance 33,383 39,337 30,851 41,728 118-30-300.42013 Deferred Comp 3,249 4,563 3,317 4,901
118-30-300.42014 Deferred Comp In Lieu 8,821 11,400 11,095 17,100 118-30-300.42016 Employee Contrib To PERS (88,824) (104,505) (82,958) (110,653) 118-30-300.42019 PERS UAL (Unfunded Accrued Liability) 250,772 283,654 236,380 311,641 610,034 710,136 601,594 731,838
118-30-300.43318 Professional Services-Debt 500 0 0 500 500 0 0 500
118-30-300.45001_000 Telephone General 589 750 611 750
589 750 611 750
118-30-300.47065 Professional Development 0 600 0 600
118-30-300.47080 Shoe Allowance 0 100 0 0
0 700 0 600
118-30-300.51020 Equipment Replacement 1,755,110 0 0 0
1,755,110 0 0 0
118-30-300.53026_001 PNC Lease - Fire Trucks Interest 53,498 50,160 50,159 46,706 118-30-300.53026_002 PNC Lease - Fire Trucks Principal 97,916 101,255 101,255 104,707 151,414 151,415 151,414 151,413
118-30-300.48001_090 Transfers Out Vehicle & Equip Replacement 0 555,000 555,000 670,000 118-30-300.48001_092 Transfers Out To Fd130 Fire Safety Cloth&Equip 0 445,000 445,000 330,000
0 1,000,000 1,000,000 1,000,000
118-30-300-304.41001 Full Time Salaries 0 0 0 221,040
0 0 0 221,040
118-30-300-304.42001 Uniform Allowance 0 0 0 3,300
118-30-300-304.42002 Medical Dental Plan 0 0 0 43,593
118-30-300-304.42003 Vision Insurance 0 0 0 648
Account Classification Total: SA - Salaries
BE - Benefits
SA - Salaries
Account Classification Total: UT - Utilities
MI - Miscellaneous Expenses
CO - Contractual Services
Account Classification Total: BE - Benefits
Account Classification Total: CO - Contractual Services UT - Utilities
Account Classification Total: DS - Debt Service
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: MI - Miscellaneous Expenses Account Classification Total: CA - Capital Outlay
DS - Debt Service
CA - Capital Outlay
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Program: 304 - Fire Services
139

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
118-30-300-304.42004 Long Term Disability Insurance 0 0 0 767 118-30-300-304.42005 Life Insurance 0 0 0 336
118-30-300-304.42006 SUI 0 0 0 89
118-30-300-304.42007 Workers Comp Insurance 0 0 0 3,307 118-30-300-304.42008 City Liability Insurance 0 0 0 13,056 118-30-300-304.42009 PERS 0 0 0 61,140
118-30-300-304.42010 Medicare Tax 0 0 0 3,205
118-30-300-304.42012 Retiree Health Insurance 0 0 0 13,793 118-30-300-304.42016 Employee Contrib To PERS 0 0 0 (30,393) 0 0 0 112,841
0 0 0 333,881
3,520,798 2,924,711 2,571,026 3,279,573
3,520,798 2,924,711 2,571,026 3,279,573
118-40-400.42019 PERS UAL (Unfunded Accrued Liability) 4,284 0 0 0 4,284 0 0 0
4,284 0 0 0
4,284 0 0 0
118-50-500.41001 Full Time Salaries 15,196 0 0 0
118-50-500.41050 Bilingual Pay 31 0 0 0
118-50-500.41051 Confidential Pay 121 0 0 0
118-50-500.41052 Educational Incentive 16 0 0 0
118-50-500.41055 Vacation Conversion Pay 194 0 0 0
118-50-500.41056 Management Leave Conversion 176 0 0 0
118-50-500.41059 Continuous Service Pay 345 0 0 0
16,080 0 0 0
118-50-500.42002 Medical Dental Plan 1,854 0 0 0
118-50-500.42003 Vision Insurance 21 0 0 0
118-50-500.42004 Long Term Disability Insurance 61 0 0 0 118-50-500.42005 Life Insurance 29 0 0 0
118-50-500.42007 Workers Comp Insurance 48 0 0 0
118-50-500.42008 City Liability Insurance 799 0 0 0
118-50-500.42009 PERS 2,838 0 0 0
118-50-500.42010 Medicare Tax 227 0 0 0
118-50-500.42012 Retiree Health Insurance 429 0 0 0
118-50-500.42013 Deferred Comp 324 0 0 0
118-50-500.42014 Deferred Comp In Lieu 397 0 0 0
118-50-500.42016 Employee Contrib To PERS (1,414) 0 0 0 118-50-500.42019 PERS UAL (Unfunded Accrued Liability) 2,484 0 0 0 8,096 0 0 0
118-50-500.45001_000 Telephone General 80 0 0 0
80 0 0 0
118-50-500.46000 Auto Allowance 71 0 0 0
VE - Vehicle Expenses
Account Classification Total: BE - Benefits
Division Total: 400 - Planning
Department Total: 40 - Development Services
Department: 50 - Municipal Services
Division: 500 - Public Facilities
UT - Utilities
Account Classification Total: UT - Utilities
Program Total: 304 - Fire Services
Division Total: 300 - Operations
Department: 40 - Development Services
Division: 400 - Planning
Account Classification Total: BE - Benefits
Department Total: 30 - Fire
BE - Benefits
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
140

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
71 0 0 0
24,327 0 0 0
24,327 0 0 0
118-60-600.41001 Full Time Salaries 85,136 152,814 117,887 163,802 118-60-600.41050 Bilingual Pay 31 0 0 0
118-60-600.41051 Confidential Pay 121 0 0 0
118-60-600.41052 Educational Incentive 16 0 0 0
118-60-600.41053 Sick Leave Conversion Pay 0 500 0 500
118-60-600.41054 Stand By Wages 1,216 500 609 750
118-60-600.41055 Vacation Conversion Pay 240 2,500 1,090 1,500 118-60-600.41056 Management Leave Conversion 176 500 0 0 118-60-600.41059 Continuous Service Pay 451 0 0 0
118-60-600.41100_001 Overtime Standard 620 500 1,045 1,000 118-60-600.49006 Salary Credits From Other Departments (39,976) 0 (813) 0 48,032 157,314 119,819 167,552
118-60-600.42002 Medical Dental Plan 10,853 46,872 23,057 34,762 118-60-600.42003 Vision Insurance 133 648 151 432
118-60-600.42004 Long Term Disability Insurance 317 573 496 568 118-60-600.42005 Life Insurance 183 289 217 249
118-60-600.42006 SUI 119 89 92 89
118-60-600.42007 Workers Comp Insurance 827 4,417 3,403 3,270 118-60-600.42008 City Liability Insurance 5,962 11,629 8,956 12,385 118-60-600.42009 PERS 15,235 26,697 20,595 28,665
118-60-600.42010 Medicare Tax 1,250 2,281 1,720 2,430
118-60-600.42012 Retiree Health Insurance 1,851 3,056 2,358 3,276 118-60-600.42013 Deferred Comp 406 764 75 819
118-60-600.42014 Deferred Comp In Lieu 489 0 4,750 5,700 118-60-600.42016 Employee Contrib To PERS (7,718) (13,753) (10,975) (14,742) 118-60-600.42019 PERS UAL (Unfunded Accrued Liability) 7,542 53,790 44,830 58,265 37,448 137,352 99,726 136,168
118-60-600.43155 Physicals, Shots & Psychological 49 0 0 0 49 0 0 0
118-60-600.45001_000 Telephone General 97 0 0 0
97 0 0 0
118-60-600.46000 Auto Allowance 109 0 0 0
109 0 0 0
118-60-600.47080 Shoe Allowance 0 0 555 1,050
0 0 555 1,050
85,736 294,666 220,099 304,770
85,736 294,666 220,099 304,770
Division Total: 500 - Public Facilities
Account Classification Total: VE - Vehicle Expenses
Department: 60 - Parks
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services UT - Utilities
Department Total: 50 - Municipal Services
Division: 600 - Maintenance
SA - Salaries
SA - Salaries
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 600 - Maintenance
Department Total: 60 - Parks
Division: 620 - Recreation Administration
Department: 61 - Recreation
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: SA - Salaries
BE - Benefits
141

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 118 Measure A - General
118-61-620.41001 Full Time Salaries 55,085 0 0 0
118-61-620.41050 Bilingual Pay 725 0 0 0
118-61-620.41051 Confidential Pay 121 0 0 0
118-61-620.41052 Educational Incentive 710 0 0 0
118-61-620.41055 Vacation Conversion Pay 631 0 0 0
118-61-620.41056 Management Leave Conversion 1,295 0 0 0 118-61-620.41059 Continuous Service Pay 522 0 0 0
118-61-620.41300_011 Salary/Benefit Transfer from FD 270-ASES Grant (13,667) 0 0 0
45,421 0 0 0
118-61-620.42002 Medical Dental Plan 8,055 0 0 0
118-61-620.42003 Vision Insurance 73 0 0 0
118-61-620.42004 Long Term Disability Insurance 223 0 0 0 118-61-620.42005 Life Insurance 120 0 0 0
118-61-620.42007 Workers Comp Insurance 119 0 0 0
118-61-620.42008 City Liability Insurance 2,355 0 0 0
118-61-620.42009 PERS 10,125 0 0 0
118-61-620.42010 Medicare Tax 832 0 0 0
118-61-620.42012 Retiree Health Insurance 1,450 0 0 0
118-61-620.42013 Deferred Comp 871 0 0 0
118-61-620.42014 Deferred Comp In Lieu 1,618 0 0 0
118-61-620.42016 Employee Contrib To PERS (5,145) 0 0 0 118-61-620.42019 PERS UAL (Unfunded Accrued Liability) 9,342 0 0 0 30,039 0 0 0
118-61-620.45001_000 Telephone General 234 0 0 0
234 0 0 0
118-61-620.46000 Auto Allowance 71 0 0 0
71 0 0 0
75,765 0 0 0
75,765 0 0 0
8,128,386 8,721,305 7,627,289 9,409,332
6,711,530 6,687,141 4,463,461 7,318,304
8,128,386 8,721,305 7,627,289 9,409,332
(1,416,857) (2,034,164) (3,163,828) (2,091,028)
Account Classification Total: VE - Vehicle Expenses
Division Total: 620 - Recreation Administration
Department Total: 61 - Recreation
EXPENSES Total
Fund REVENUE Total: 118 - Measure A - General
Fund EXPENSE Total: 118 - Measure A - General
Fund Total: 118 - Measure A - General
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
142

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
●

PROGRAMS
● On March 10, 2026, Council approved a temporary reduction of capital facility fees, up to $500,000, for commercial, retail, and industrial projects to be funded by Tourism funds to strengthen the commercial environment, attract retail and industrial businesses that promote tourism and job creation, to bolster the community and economy. This temporary fee reduction will be reviewed annually to confirm that it continues to serve the City's interests and that sufficient financial means exist to fund associated infrastructure needs.

Contribute toward the ongoing operation and capital improvement of the sports complexes.

Fund 120 -Tourism
The City of Turlock collects a 9% Transient Occupancy Tax. Of that, one third is dedicated to tourism services and related expenses and is accounted for in Fund 120 Tourism.

Work closely with local hoteliers to support tourism efforts in our community.

Foster partnerships with California State University Stanislaus, The Stanislaus County Fairgrounds and local industry to promote tourism and business travel.

Support special events that draw visitors to the community. 143

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
120-10-120.30100_000 Hotel/Motel Taxes General 341,321 362,000 254,645 371,000 341,321 362,000 254,645 371,000
120-10-120.31055 Non-City Sponsored Special Events Application Fee 3,001 2,000 2,350 2,500
3,001 2,000 2,350 2,500
120-10-120.37065 Vendor Participation 550 1,000 0 1,000 550 1,000 0 1,000
344,872 365,000 256,995 374,500
344,872 365,000 256,995 374,500
344,872 365,000 256,995 374,500
120-10-120.41002_000 Part Time Help General 19,068 25,000 16,726 25,000 19,068 25,000 16,726 25,000
120-10-120.42006 SUI 6 30 2 30
120-10-120.42007 Workers Comp Insurance 41 134 90 93
120-10-120.42008 City Liability Insurance 791 1,065 713 1,065 120-10-120.42010 Medicare Tax 276 363 243 363
120-10-120.42011 Social Security 1,182 1,550 1,037 1,550 2,297 3,142 2,084 3,101
120-10-120.43060_000 Contract Services General 0 138,000 0 128,733 120-10-120.43074 Downtown Turlock Security Enhancement Pilot Program 2,369 16,600 367 0
120-10-120.43288 Economic Development Strategic Plan 69,797 10,920 6,481 0 120-10-120.43723 Lighting-Pedretti Park 3,229 0 0 0
75,395 165,520 6,848 128,733
120-10-120.44001_000 Supplies General 1,102 1,250 712 1,250 1,102 1,250 712 1,250
120-10-120.47315 Community Grants Program 55,188 60,000 60,000 60,000 120-10-120.47317_001 City Sponsored Special Events General 22,533 42,500 24,761 50,000 120-10-120.47317_004 City Sponsored Special Events Christmas Parade 3,279 0 0 0
120-10-120.47317_006 City Sponsored Special Events 4th of July 3,603 0 0 0 120-10-120.47317_010 City Sponsored Special Events Holiday Lights Tour 1,000 0 0 0
120-10-120.47367 Economic Development Expenses 0 500,000 0 483,000 85,603 602,500 84,761 593,000
183,465 797,412 111,130 751,084
183,465 797,412 111,130 751,084
183,465 797,412 111,130 751,084
City of Turlock Proposed 26-27 Budget
Fund 120 Tourism
Fund: 120 - Tourism

REVENUES
Department: 10 - Administration
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Division Total: 120 - Tourism
Department Total: 10 - Administration
REVENUES Total
Division: 120 - Tourism
TX - Taxes
Account Classification Total: TX - Taxes
LI - Licenses & Permits
Account Classification Total: LI - Licenses & Permits
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance

EXPENSES
Department: 10 - Administration
Division: 120 - Tourism
SA - Salaries
Account Classification Total: SA - Salaries
EXPENSES Total
Account Classification Total: SU - Supplies and Maintenance MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 120 - Tourism
Department Total: 10 - Administration
144

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 120 Tourism
344,872 365,000 256,995 374,500
183,465 797,412 111,130 751,084
161,407 (432,412) 145,865 (376,584)
Fund REVENUE Total: 120 - Tourism
Fund EXPENSE Total: 120 - Tourism
Fund Total: 120 - Tourism
145

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 130 - Vehicle/Equipment
Replacement
This fund was established to hold monies set aside from General Fund departments' operating budgets for the replacement of small equipment, vehicles, and other major equipment purchases. Departments track the accumulation and use of these funds through a replacement plan that projects equipment needs and replacement schedules at least 10 years into the future.
146

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Program: 200 - General Administration
130-10-137-200.51004 Electronic Agenda System 0 0 0 20,000 0 0 0 20,000
0 0 0 20,000
Program: 203 - Cable Franchise PEG Fee
130-10-137-203.30090_004 Franchise Fees Cable Peg 63,590 66,000 27,980 58,000 63,590 66,000 27,980 58,000
130-10-137-203.39101 SBITA Issued 117,549 0 0 0
117,549 0 0 0
181,140 66,000 27,980 58,000
130-10-137-203.43052 City Mobile App Solutions 0 0 0 20,000 130-10-137-203.43060_000 Contract Services General 49,875 23,450 0 0 49,875 23,450 0 20,000
130-10-137-203.51003_001 GASB 96 SBITA's Revize 117,549 0 0 0 130-10-137-203.51005_001 Communications Equipment Funded By PEG Fees 9,277 450,000 24,270 0
126,826 450,000 24,270 0
130-10-137-203.53032_003 SBITA (GASB 96) Debt Service Revize Interest 767 0 0 0 130-10-137-203.53032_004 SBITA (GASB 96) Debt Service Revize Principal 61,408 0 0 0 62,175 0 0 0
238,876 473,450 24,270 20,000
Program: 211 - Planning
130-40-137-211.43274 General Plan Implementation & Growth 54,053 500,000 0 500,000 54,053 500,000 0 500,000
130-40-137-211.44072 Asset Replacement-Scanner 0 6,000 0 8,000 130-40-137-211.44075 Asset Replacement-Computer Monitors 0 2,500 0 2,500 130-40-137-211.44090 Office Equipment & Furniture 0 15,000 0 12,000 0 23,500 0 22,500
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Department: 40 - Development Services
Division: 137 - Small Equipment

EXPENSES
CO - Contractual Services
Account Classification Total: CO - Contractual Services CO - Contractual Services
Account Classification Total: CA - Capital Outlay
Program Total: 203 - Cable Franchise PEG Fee
Account Classification Total: OT - Other Revenues
Program Total: 203 - Cable Franchise PEG Fee
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
DE - Debt Service
Account Classification Total: CA - Capital Outlay
Department: 10 - Administration
Division: 137 - Small Equipment
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay

EXPENSES

EXPENSES
Division: 137 - Small Equipment
TX - Taxes
OT - Other Revenues
City of Turlock Proposed 26-27 Budget
Fund 130 General Fund - Vehicle/Equipment Replacement
Fund: 130 - Vehicle/Equipment Replacement

REVENUES
Department: 10 - Administration
Account Classification Total: TX - Taxes
Program Total: 200 - General Administration
147

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 130 General Fund - Vehicle/Equipment Replacement
130-40-137-211.44082 Asset Replacement-Camera 0 0 0 400 130-40-137-211.51020 Equipment Replacement 0 0 0 50,000 0 0 0 50,400
130-40-137-211.48001_037 Transfers Out Records Management 25,000 25,000 20,830 30,000 25,000 25,000 20,830 30,000
79,053 548,500 20,830 602,900
Program: 213 - Police Services
130-20-137-213.38001_089 Transfers In Computer Replacement 0 777,770 716,155 0 130-20-137-213.38001_123 Transfers In For Police Equipment 229,107 100,000 100,000 300,000 130-20-137-213.38001_351 Transfers In From F117 & F118 for LPR's 1,133,550 0 0 0 1,362,657 877,770 816,155 300,000
130-20-137-213.39100 Leases Issued 1,049,072 0 0 0
1,049,072 0 0 0
2,411,729 877,770 816,155 300,000
130-20-137-213.44030_000 Minor Equipment Miscellaneous 0 5,000 0 35,000 130-20-137-213.44030_054 Minor Equipment PSF Repairs & Improvements 49,985 50,000 17,273 50,000 49,985 55,000 17,273 85,000
130-20-137-213.48005_002 Transfers Out - Reporting GASB 96 SBITA'S 17,345 0 0 0 17,345 0 0 0
130-20-137-213.51002_001 GASB 87 Leases Flock Safety 1,049,072 0 0 0 130-20-137-213.51005_007 Communications CAD/RMS 0 0 0 50,000 130-20-137-213.51032 Interview Room Recording Equipment 0 17,355 17,345 17,500 130-20-137-213.51034 Cameras for License Plate Reader Program 0 251,150 0 252,000 130-20-137-213.51117 Public Safety MDC's 0 25,000 0 250,000 130-20-137-213.51152 Police Services - Hand Held Ticket Writers 9,459 10,000 1,921 20,000 130-20-137-213.51153 Police Services - Weapons 16,087 14,000 0 0 1,074,618 317,505 19,266 589,500
130-20-137-213.53031_003 Leases (GASB 87) Debt Service Interest - Flock Safety 2,763 0 0 0
130-20-137-213.53031_004 Leases (GASB 87) Debt Service Principal - Flock Safety 18,167 0 0 0
20,929 0 0 0
1,145,532 372,505 36,540 674,500
Department: 20 - Police
Program Total: 213 - Police Services

EXPENSES
Account Classification Total: TO - Transfers Out
Program Total: 211 - Planning

REVENUES
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
TO - Transfers Out
TI - Transfers In
Account Classification Total: TI - Transfers In
OT - Other Revenues
TO - Transfers Out
DE - Debt Service
Account Classification Total: CA - Capital Outlay
Account Classification Total: OT - Other Revenues
Program Total: 213 - Police Services
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Account Classification Total: TO - Transfers Out
Division: 145 - Vehicles/Equipment
Division: 137 - Small Equipment
Department: 20 - Police
148

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 130 General Fund - Vehicle/Equipment Replacement
130-20-145-213.37030 Sale of Property 3,800 0 13,932 0
130-20-145-213.37220_005 Insurance Refund/Recovery General 0 0 10,352 0 3,800 0 24,284 0
130-20-145-213.38001_090 Transfers In Vehicle & Equip. Replacement 894,000 900,000 900,000 700,000 894,000 900,000 900,000 700,000
897,800 900,000 924,284 700,000
130-20-145-213.51020 Equipment Replacement 1,739,739 974,000 522,975 939,000 1,739,739 974,000 522,975 939,000
1,739,739 974,000 522,975 939,000
Program: 221 - Parks, Rec & Public Facilities
130-60-145-221.37030 Sale of Property 0 0 17,751 0
0 0 17,751 0
130-60-145-221.38001_090 Transfers In Vehicle & Equip. Replacement 61,000 0 0 0 61,000 0 0 0
61,000 0 17,751 0
130-60-145-221.51020 Equipment Replacement 117,173 171,000 55,666 130,000 117,173 171,000 55,666 130,000
117,173 171,000 55,666 130,000
Program: 227 - Building & Safety
130-40-137-227.44072 Asset Replacement-Scanner 0 6,000 0 0 130-40-137-227.44075 Asset Replacement-Computer Monitors 0 3,000 0 5,000 130-40-137-227.44090 Office Equipment & Furniture 0 20,000 0 10,000 130-40-137-227.51011 Computer Software 500,000 165,655 0 0 529,000 165,655 15,000
130-40-137-227.51020 Equipment Replacement 0 0 0 110,000 0 0 0 110,000
0 529,000 165,655 125,000
Program: 228 - Engineering
Department: 60 - Parks
Division: 145 - Vehicles/Equipment

EXPENSES
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
CA - Capital Outlay
Department: 40 - Development Services
Division: 137 - Small Equipment
Program Total: 221 - Parks, Rec & Public Facilities
Account Classification Total: CA - Capital Outlay
Program Total: 213 - Police Services

REVENUES
Account Classification Total: CA - Capital Outlay
Program Total: 227 - Building & Safety

EXPENSES
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Account Classification Total: TI - Transfers In
Program Total: 213 - Police Services

EXPENSES
CA - Capital Outlay
Account Classification Total: TI - Transfers In
Program Total: 221 - Parks, Rec & Public Facilities
TI - Transfers In
OT - Other Revenues
Account Classification Total: OT - Other Revenues

REVENUES
OT - Other Revenues
Account Classification Total: OT - Other Revenues
TI - Transfers In
Department: 40 - Development Services
149

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 130 General Fund - Vehicle/Equipment Replacement
130-40-137-228.44071 Asset Replacement-Cell Phones &
Tablets/Engineering 0 4,000 0 4,000
130-40-137-228.44075 Asset Replacement-Computer Monitors 0 6,000 0 6,000 130-40-137-228.44090 Office Equipment & Furniture 0 6,000 1,783 6,000 0 16,000 1,783 16,000
130-40-137-228.44092 Asset Replacement - Engineering Surveying Equipment 0 100,000 0 100,000
130-40-137-228.44093 Asset Replacement-Engineering Appliance Replacement 0 1,500 0 1,500
130-40-137-228.51301 City Facilities Repairs 0 5,000 0 5,000 0 106,500 0 106,500
0 122,500 1,783 122,500
Program: 304 - Fire Services
130-30-137-304.38001_089 Transfers In Computer Replacement 0 0 61,615 0 130-30-137-304.38001_092 Transfers In Fr 110&116 FireEquip&SafetyCloth 445,000 445,000 445,000 330,000 445,000 445,000 506,615 330,000
445,000 445,000 506,615 330,000
130-30-137-304.44030_004 Minor Equipment Fire Station 67,244 144,000 131,621 94,000 130-30-137-304.44030_070 Minor Equipment Rescue 204,674 241,000 11,128 113,000 271,918 385,000 142,749 207,000
130-30-137-304.51117 Public Safety MDC's 0 5,500 0 0
0 5,500 0 0
271,918 390,500 142,749 207,000
130-30-145-304.37030 Sale of Property 0 0 21,330 0
130-30-145-304.37220_005 Insurance Refund/Recovery General 0 0 25,166 0 0 0 21,330 0
130-30-145-304.38001_090 Transfers In Vehicle & Equip. Replacement 850,000 555,000 555,000 670,000 850,000 555,000 555,000 670,000
850,000 555,000 576,330 670,000
130-30-145-304.51020 Equipment Replacement 352,220 2,642,000 0 87,000 352,220 2,642,000 0 87,000

EXPENSES
Department: 30 - Fire

EXPENSES
Department: 30 - Fire

REVENUES

REVENUES
Program Total: 304 - Fire Services
Program Total: 304 - Fire Services
Division: 145 - Vehicles/Equipment
TI - Transfers In
Account Classification Total: TI - Transfers In
Division: 137 - Small Equipment
TI - Transfers In
Account Classification Total: TI - Transfers In
Account Classification Total: CA - Capital Outlay
Program Total: 304 - Fire Services

EXPENSES
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance CA - Capital Outlay
Account Classification Total: OT - Other Revenues
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division: 137 - Small Equipment
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Program Total: 228 - Engineering
OT - Other Revenues
150

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 130 General Fund - Vehicle/Equipment Replacement
352,220 2,642,000 0 87,000
Program: 312 - Strike Teams
130-30-137-312.34060_001 FEMA/OES Strike Team Reimbursement Admin Fee Reimb 66,014 10,000 24,751 10,000
66,014 10,000 24,751 10,000
66,014 10,000 24,751 10,000
130-30-137-312.44001_156 Supplies Strike Team 23 10,000 13,351 10,000 23 10,000 13,351 10,000
23 10,000 13,351 10,000
4,912,682 2,853,770 2,893,866 2,068,000
3,944,535 6,233,455 983,820 2,937,900
968,148 (3,379,685) 1,910,047 (869,900)
Fund REVENUE Total: 130 - Vehicle/Equipment Replacement Division: 137 - Small Equipment
IG - Intergovernmental
Fund Total: 130 - Vehicle/Equipment Replacement
Fund EXPENSE Total: 130 - Vehicle/Equipment Replacement Fund Total: 130 - Vehicle/Equipment Replacement
Program Total: 312 - Strike Teams

EXPENSES
SU - Supplies and Maintenance
Program Total: 304 - Fire Services
Department: 30 - Fire

REVENUES
Account Classification Total: IG - Intergovernmental
Account Classification Total: SU - Supplies and Maintenance Program Total: 312 - Strike Teams
151

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS
●
●
●
●
●
Enterprise Geographic Information Systems (GIS): Develop and scale the City's spatial data landscape, building out centralized GIS mapping tools for crossdepartmental operations. This ongoing initiative focuses on integrating remaining departments into the modern spatial-data pipeline to enhance data-driven decisionmaking.

Document and Content Management Systems: Expand and optimize the digital document management systems and imaging workflows across all departments.

Enterprise Software & Solutions Integration: Support, optimize, and maintain integrated Enterprise Resource Planning (ERP) systems city-wide, including general ledger, utilities, Community Development, and Human Resources. Support, optimize, and maintain Public Safety's high-priority Computer-Aided Dispatch (CAD) and Records Management Systems (RMS).

Fund 501 Information Technology
The Information Technology Department delivers secure, resilient enterprise technology solutions that empower all City departments. The department manages and maintains a full range of information technology-related systems and services, including the City's network infrastructure, Internet/Intranet, communication and collaboration tools, enterprise applications, Geographic Information Systems (GIS), and comprehensive technical support for computers, printers, and mobile devices. The IT department drives municipal innovation, secures the City's digital assets, and maintains seamless operational continuity.

Division programs include:

Strategic Technology Procurement and Life-Cycle Management: Recommend, implement secure, and maintain computer and network hardware and software solutions for all City departments. Recommend, implement, secure, and maintain IT infrastructure that includes network communication devices and a highly available fault-tolerant server infrastructure. Recommend, implement, secure, and maintain workstation computers, mobile devices, emergency mobile data computers, network and local printers, and communication and collaboration devices and systems.

Digital Transformation & Process Innovation: Partner with City departments to research, develop, and integrate smart municipal solutions. The goal is to optimize internal workflows, replace manual processes with modern software, and translate complex business requests into scalable digital platforms. 152

CITY OF TURLOCK BUDGET FY 26-27
Fund 501 Information Technology
PROGRAMS (cont.)
●
●
Enterprise Cybersecurity & Risk Management: Continually engineer, monitor, and audit the City's security posture using industry-standard frameworks. This program enforces data-privacy controls, manages firewalls, mitigates external threats, and secures network communications.

Business Continuity & Data Resiliency: Maintain a comprehensive disaster recovery and business continuity plan. This ensures secure backup systems, high-availability architecture, and rapid recovery operations for all critical municipal databases and enterprise assets.
153

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 501 - Information Technology
Department: 10 - Administration
Division: 130 - Information Tech - Operations

REVENUES
501-10-130.33000 Interest Income 44,231 0 (6,255) 44,700 501-10-130.33099 Market Valuation 11,342 0 0 0
55,573 0 (6,255) 44,700
501-10-130.38001_083 Transfers In Info Technology Support 1,362,021 1,767,114 1,472,600 2,431,958 501-10-130.38001_089 Transfers In Computer Replacement 0 23,310 23,310 0 1,362,021 1,790,424 1,495,910 2,431,958
1,417,594 1,790,424 1,489,655 2,476,658
1,417,594 1,790,424 1,489,655 2,476,658
1,417,594 1,790,424 1,489,655 2,476,658
501-10-130.41001 Full Time Salaries 843,670 923,676 757,868 978,740 501-10-130.41052 Educational Incentive 6,699 4,150 3,409 4,274 501-10-130.41053 Sick Leave Conversion Pay 6,767 10,000 1,147 8,000 501-10-130.41055 Vacation Conversion Pay 25,464 8,000 0 8,000 501-10-130.41056 Management Leave Conversion 6,131 5,000 1,596 5,000 501-10-130.41059 Continuous Service Pay 11,065 10,805 9,300 11,129 501-10-130.41100_001 Overtime Standard 11,495 20,000 2,495 12,000 501-10-130.49006 Salary Credits From Other Departments (3,628) 0 0 0 907,663 981,631 775,815 1,027,143
501-10-130.42002 Medical Dental Plan 113,250 115,067 165,799 116,248 501-10-130.42003 Vision Insurance 1,219 1,512 1,266 1,728 501-10-130.42004 Long Term Disability Insurance 3,313 3,464 3,218 3,395 501-10-130.42005 Life Insurance 1,791 1,746 1,488 1,489 501-10-130.42006 SUI 444 238 260 238
501-10-130.42007 Workers Comp Insurance 981 2,330 1,875 1,699 501-10-130.42008 City Liability Insurance 37,820 41,370 33,297 43,398 501-10-130.42009 PERS 154,111 165,311 135,714 175,347
501-10-130.42010 Medicare Tax 12,723 14,234 10,941 14,894 501-10-130.42012 Retiree Health Insurance 20,935 22,013 18,053 23,292 501-10-130.42013 Deferred Comp 13,184 11,698 10,622 12,327 501-10-130.42014 Deferred Comp In Lieu 5,717 5,700 2,222 0 501-10-130.42016 Employee Contrib To PERS (77,529) (84,477) (66,005) (89,473) 501-10-130.42019 PERS UAL (Unfunded Accrued Liability) 125,688 149,415 124,510 155,374 413,646 449,621 443,262 459,956
501-10-130.43020 Car Wash 11 50 11 50
501-10-130.43021 Phone System Maintenance 24,354 25,000 20,355 25,000 501-10-130.43035_000 City Hall Shared Costs-Contract Services Shared Costs 7,870 8,028 5,834 8,426
501-10-130.43045 Computer Maintenance 137,127 298,700 182,595 329,100 501-10-130.43047 Microsoft Licensing 113,875 165,300 165,264 200,000 Department Total: 10 - Administration
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 130 - Information Tech - Operations
City of Turlock Proposed 26-27 Budget
Fund 501 Information Technology
IN - Interest Income
Account Classification Total: IN - Interest Income
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 130 - Information Tech - Operations
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
154

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 501 Information Technology
501-10-130.43051 A/C Server Room-PM & Maintenance 14,979 15,000 5,383 15,000 501-10-130.43060_000 Contract Services General 13,834 94,700 18,760 94,700 501-10-130.43063 Fire Sprinkler & Suppression System 1,600 1,600 1,600 1,600 501-10-130.43066 Printer Maintenance 127 500 106 500
501-10-130.43155 Physicals, Shots & Psychological 705 500 0 1,000 501-10-130.43160 Building Rent BCH 8,100 10,800 7,200 10,800 501-10-130.43226 Document Imaging System 32,060 55,000 32,301 55,000 354,641 675,178 439,408 741,176
501-10-130.44001_000 Supplies General 2,272 3,000 1,688 5,000 501-10-130.44001_256 Supplies Computer 4,541 2,000 1,326 2,000 501-10-130.44010_001 Computer Software Maintenance 897 1,500 963 8,500 501-10-130.44010_003 Computer Software 1,440 2,000 740 2,000 501-10-130.44010_100 Computer Replacement 0 21,400 20,085 0 501-10-130.44040_000 Postage General 13 75 0 75
501-10-130.44090 Office Equipment & Furniture 1,168 5,000 1,412 5,000 10,332 34,975 26,213 22,575
501-10-130.45001_000 Telephone General 5,801 5,500 5,162 6,000 501-10-130.45004 City Hall Shared Costs - Utilities 2,922 2,766 2,550 3,478 501-10-130.45007 Internet Access 14,546 21,000 15,388 20,000 23,269 29,266 23,099 29,478
501-10-130.46000 Auto Allowance 3,902 2,400 2,036 2,400 501-10-130.46020 Fleet Maintenance Labor 0 1,275 186 1,200 501-10-130.46025 Outside Contractor Labor 28 500 0 500
501-10-130.46031 Fuel 227 400 344 400
501-10-130.46032 Vehicle & Small Equipment Maintenance Parts 0 1,000 0 1,000 501-10-130.46034 Vehicle Insurance 3 5 3 10
4,161 5,580 2,569 5,510
501-10-130.47006 Access Control System 17,982 25,000 18,312 25,000 501-10-130.47010 Bank Charges 90 700 0 100
501-10-130.47040_000 Dues Miscellaneous 260 300 0 300
501-10-130.47050 Meetings 92 500 0 500
501-10-130.47065 Professional Development 1,200 1,300 0 1,300 501-10-130.47090 Testing & Recruitment 283 800 49 800
501-10-130.47095_000 Training General/Travel 12,833 25,000 19,423 25,000 32,740 53,600 37,784 53,000
501-10-130.48001_085 Transfers Out To Fd 501 IT Infrastructure 2,204 2,263 2,263 4,142 501-10-130.48001_089 Transfers Out To Fd 242 Computer
Replacement 1,855 0 0 0
501-10-130.48001_090 Transfers Out Vehicle & Equip Replacement 0 10,000 10,000 15,000 501-10-130.48001_354 Transfers Out to GF 110 for Admin Allocation 0 0 0 118,678 4,059 12,263 12,263 137,820
1,750,510 2,242,114 1,760,413 2,476,658
1,750,510 2,242,114 1,760,413 2,476,658
1,750,510 2,242,114 1,760,413 2,476,658
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
Account Classification Total: TO - Transfers Out
Division Total: 130 - Information Tech - Operations
Department Total: 10 - Administration
EXPENSES Total
155

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 501 Information Technology
1,417,594 1,790,424 1,489,655 2,476,658
1,750,510 2,242,114 1,760,413 2,476,658
(332,916) (451,690) (270,758) 0
Division: 131 - Information Tech - GIS

REVENUES
501-10-131.38001_012 Transfers In GIS Reimbursement 357,034 337,303 104,385 347,969 357,034 337,303 104,385 347,969
357,034 337,303 104,385 347,969
357,034 337,303 104,385 347,969
357,034 337,303 104,385 347,969
501-10-131.41001 Full Time Salaries 133,056 136,464 112,095 147,592 501-10-131.41100_001 Overtime Standard 0 3,000 0 500
133,056 139,464 112,095 148,092
501-10-131.42002 Medical Dental Plan 15,926 15,624 19,152 14,531 501-10-131.42003 Vision Insurance 160 216 136 216
501-10-131.42004 Long Term Disability Insurance 526 512 483 512 501-10-131.42005 Life Insurance 285 258 219 225
501-10-131.42006 SUI 60 30 30 30
501-10-131.42007 Workers Comp Insurance 127 335 269 247 501-10-131.42008 City Liability Insurance 5,495 5,943 4,777 6,311 501-10-131.42009 PERS 23,517 23,840 19,583 25,829
501-10-131.42010 Medicare Tax 1,899 2,022 1,599 2,147
501-10-131.42012 Retiree Health Insurance 2,661 2,729 2,242 2,952 501-10-131.42013 Deferred Comp 665 682 560 738
501-10-131.42016 Employee Contrib To PERS (11,975) (12,282) (9,616) (13,283) 501-10-131.42019 PERS UAL (Unfunded Accrued Liability) 17,136 17,930 14,940 19,422 56,483 57,839 54,374 59,877
501-10-131.43045 Computer Maintenance 29,131 30,000 14,415 30,000 501-10-131.43060_000 Contract Services General 130,176 100,000 13,888 100,000 159,307 130,000 28,303 130,000
501-10-131.47095_000 Training General/Travel 4,087 10,000 508 10,000 4,087 10,000 508 10,000
352,934 337,303 195,280 347,969
352,934 337,303 195,280 347,969
352,934 337,303 195,280 347,969
357,034 337,303 104,385 347,969
352,934 337,303 195,280 347,969
4,101 0 (90,895) 0
Fund EXPENSE Total: 501 - Information Technology
Division Total: 130 - Information Tech - Operations
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 131 - Information Tech - GIS
Fund REVENUE Total: 501 - Information Technology
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Department Total: 10 - Administration
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 131 - Information Tech - GIS
EXPENSES Total
Fund REVENUE Total: 501 - Information Technology
Fund EXPENSE Total: 501 - Information Technology
Division Total: 131 - Information Tech - GIS
Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 131 - Information Tech - GIS
Department Total: 10 - Administration
156

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 501 Information Technology
Division: 132 - Information Tech - Infrastructure

REVENUES
501-10-132.39000 Gain on Disposal of Fixed Asset 362,133 0 0 0 362,133 0 0 0
501-10-132.38001_085 Transfers In for IT Infrastructure 0 135,000 135,000 277,360 501-10-132.38001_089 Transfers In Computer Replacement 0 138,565 138,565 0 0 273,565 273,565 277,360
362,133 273,565 273,565 277,360
362,133 273,565 273,565 277,360
362,133 273,565 273,565 277,360
501-10-132.51015_002 IT Infrastructure Servers 0 30,000 0 104,800 501-10-132.51015_011 IT Infrastructure Phone System 0 0 0 141,600 0 30,000 0 246,400
0 30,000 0 246,400
0 30,000 0 246,400
0 30,000 0 246,400
362,133 273,565 273,565 277,360
0 30,000 0 246,400
362,133 243,565 273,565 30,960
Division: 145 - Vehicles/Equipment

REVENUES
501-10-145.38001_090 Transfers In Vehicle & Equip. Replacement 0 0 0 15,000 0 0 0 15,000
0 0 0 15,000
0 0 0 15,000
0 0 0 15,000
501-10-145.51020 Equipment Replacement 0 0 0 75,000
0 0 0 75,000
0 0 0 75,000
0 0 0 75,000
0 0 0 75,000
0 0 0 15,000
0 0 0 75,000
0 0 0 (60,000)
OR - Other Revenues
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 132 - Info Tech - Infrastructure
CA - Capital Outlay
Account Classification Total: OR - Other Revenues
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 132 - Info Tech - Infrastructure
Department Total: 10 - Administration
Fund EXPENSE Total: 501 - Information Technology
Division Total: 132 - Info Tech - Infrastructure
Account Classification Total: CA - Capital Outlay
Division Total: 132 - Info Tech - Infrastructure
Department Total: 10 - Administration
EXPENSES Total
Fund REVENUE Total: 501 - Information Technology
Department Total: 10 - Administration
Fund REVENUE Total: 501 - Information Technology

EXPENSES
Department: 10 - Administration
Division: 145 - Vehicles/Equipment
CA - Capital Outlay
Fund EXPENSE Total: 501 - Information Technology
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 145 - Vehicles/Equipment
Division Total: 145 - Vehicles/Equipment
Department Total: 10 - Administration
REVENUES Total
EXPENSES Total
Account Classification Total: CA - Capital Outlay
Division Total: 145 - Vehicles/Equipment
157

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 501 Information Technology
2,136,761 2,401,292 1,867,605 3,116,987
2,103,444 2,609,417 1,955,693 3,146,027
33,317 (208,125) (88,088) (29,040)
Fund Total: 501 - Information Technology
Fund REVENUE Total: 501 - Information Technology
Fund EXPENSE Total: 501 - Information Technology
Fund Total: 501 - Information Technology
158

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS

DESCRIPTION TOTAL
● 126
● 40
● 149
● 670
● 26
● 160
● 1171

GOALS AND OBJECTIVES
●
●
●
●
●
●
●
Fund 505 Fleet Services
The Fleet Services Division is responsible for the maintenance, repairs, and safety of all City vehicles, power equipment and transit buses. The Division maintains all of the heavy equipment assigned to various departments within the City of Turlock. In addition, the Division oversees shipping and receiving functions and maintains stores inventory for the City.

Fleet Services repairs are categorized as follows:

Emergency Vehicles (Code 3): Police and Fire Services - Patrol cars, detective vehicles, SWAT vans, SUV Command vehicles, etc.

Heavy Equipment: On and off road equipment for various departments, including dump trucks, loaders, tractors, crane trucks, combination cleaners, etc.

Trucks and Automobiles: For various departments, including one-ton, light/medium duty, non-emergency (gas and hybrids) sedans/SUVs Small Equipment: Trimmers, edgers, saws, tampers, etc.

Transit Bus Operations: medium duty (gas) buses and heavy duty Compressed Natural Gas (CNG) buses
Trailers, generators, pumps, carts, and compressors

TOTAL VEHICLES AND PIECES OF EQUIPMENT
Maintain and repair all City vehicles, trailers, and small equipment ensuring maximum productivity and quality repairs.

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

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

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

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

To have a well trained fleet staff that can repair and operate any and all fleet equipment to meet and exceed customers expectations .

Expand provided fleet services to meet the needs of City departments. 159

CITY OF TURLOCK BUDGET FY 26-27
Fund 505 Fleet Services

BUDGET HIGHLIGHTS
●
● Implement a new motor pool module within the Fleet Maintenance Software to maximize vehicle and equipment utilization across all city departments, delivering more cost-effective transportation solutions.

Continue to update fleet tooling and training as well as maintain safe and reliable facilities.
160

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 505 - Fleet
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
505-00-000.33099 Market Valuation 23,397 0 0 0
23,397 0 0 0
23,397 0 0 0
23,397 0 0 0
23,397 0 0 0
23,397 0 0 0
23,397 0 0 0
Department: 50 - Municipal Services
Division: 525 - Operations

REVENUES
505-50-525.33000 Interest Income 10,863 35,500 (2,174) 11,000 10,863 35,500 (2,174) 11,000
505-50-525.35021 Fleet Labor Charges 1,466,093 1,285,000 656,261 1,573,861 505-50-525.37413 Vehicle Parts Reimbursement 643,350 475,000 300,098 700,000 2,109,444 1,760,000 956,359 2,273,861
505-50-525.37010_000 Miscellaneous General 329 0 153 0
505-50-525.37030 Sale of Property 9,310 500 1,445 500
9,639 500 1,599 500
505-50-525.38001_089 Transfers In Computer Replacement 0 9,791 9,791 0 505-50-525.38005_002 Transfers In - Reporting GASB 96 SBITA'S 54,497 0 0 0 54,497 9,791 9,791 0
2,184,442 1,805,791 965,574 2,285,361
2,184,442 1,805,791 965,574 2,285,361
2,184,442 1,805,791 965,574 2,285,361
505-50-525.41001 Full Time Salaries 517,152 654,486 485,127 683,798 505-50-525.41002_000 Part Time Help General 19,412 24,000 28,214 45,000 505-50-525.41050 Bilingual Pay 1,765 1,919 1,379 2,075
505-50-525.41052 Educational Incentive 1,805 1,800 1,464 1,800 505-50-525.41053 Sick Leave Conversion Pay 2,498 2,500 4,181 2,500 505-50-525.41054 Stand By Wages 0 1,000 0 0
505-50-525.41055 Vacation Conversion Pay 7,232 2,000 5,370 2,000 505-50-525.41059 Continuous Service Pay 2,743 2,813 2,311 2,898 505-50-525.41100_001 Overtime Standard 1,973 5,000 472 5,000 554,579 695,518 528,517 745,071
Fund REVENUE Total: 505 - Fleet
Fund EXPENSE Total: 505 - Fleet
Division Total: 000 - Non-Departmental
IN - Interest Income
Account Classification Total: IN - Interest Income
City of Turlock Proposed 26-27 Budget
Fund 505 Fleet
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 000 - Non-Departmental
Department Total: 00 - Non-Departmental
REVENUES Total
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
TI - Transfers In
Department: 50 - Municipal Services
Division: 525 - Operations
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: TI - Transfers In
Division Total: 525 - Operations
Department Total: 50 - Municipal Services
REVENUES Total

EXPENSES
161

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 505 Fleet
505-50-525.42002 Medical Dental Plan 88,082 105,144 103,952 98,586 505-50-525.42003 Vision Insurance 998 1,296 767 1,296
505-50-525.42004 Long Term Disability Insurance 2,118 2,473 2,021 2,372 505-50-525.42005 Life Insurance 1,145 1,246 930 1,040
505-50-525.42006 SUI 411 248 286 257
505-50-525.42007 Workers Comp Insurance 6,207 19,576 14,826 14,454 505-50-525.42008 City Liability Insurance 22,898 29,805 22,436 31,632 505-50-525.42009 PERS 96,453 117,601 88,773 121,377
505-50-525.42010 Medicare Tax 7,846 10,158 7,347 10,804 505-50-525.42011 Social Security 1,206 1,488 1,753 2,790 505-50-525.42012 Retiree Health Insurance 11,793 14,717 10,957 15,248 505-50-525.42013 Deferred Comp 4,827 6,664 4,306 6,886
505-50-525.42014 Deferred Comp In Lieu 9,856 11,400 4,360 11,400 505-50-525.42016 Employee Contrib To PERS (48,435) (60,031) (45,525) (62,163) 505-50-525.42019 PERS UAL (Unfunded Accrued Liability) 137,112 143,439 119,530 155,374 342,517 405,224 336,717 411,353
505-50-525.43005_000 Alarm Monitoring General 919 500 396 500 505-50-525.43020 Car Wash 0 0 0 500
505-50-525.43064 Fire Extinguisher 0 300 0 500
505-50-525.43065 Copier Maintenance/Lease 719 1,000 581 1,000 505-50-525.43066 Printer Maintenance 173 200 112 240
505-50-525.43100_001 Insurance Property 4,223 1,556 1,556 1,815 505-50-525.43110 Laundry & Linen Service 3,995 5,000 3,962 4,500 505-50-525.43115_000 Maint-Air & Heat General 7,768 10,000 5,316 5,000 505-50-525.43120_002 Building Maintenance Janitorial Services 298 900 0 0 505-50-525.43150 Pest Control 900 900 304 900
505-50-525.43155 Physicals, Shots & Psychological 2,664 1,800 1,788 1,500 505-50-525.43228_001 Radio System Maintenance Motorola System 3,273 3,339 3,324 240 505-50-525.43228_002 Radio System Maintenance Subscriber 7,053 7,378 7,158 577 505-50-525.43319 Regulatory Fees 0 1,500 1,298 2,000
505-50-525.43351 Facility Site Improvements 39,096 5,500 3,607 50,000 71,081 39,873 29,401 69,272
505-50-525.44001_000 Supplies General 15,858 25,200 15,630 20,000 505-50-525.44010_001 Computer Software Maintenance 1,100 4,500 1,600 4,000 505-50-525.44010_015 Computer Software Subscriptions 55 47,000 53,353 55,000 505-50-525.44010_100 Computer Replacement 0 2,200 2,199 1,500 505-50-525.44030_000 Minor Equipment Miscellaneous 5,375 4,000 0 9,000 505-50-525.44090 Office Equipment & Furniture 0 1,500 0 0 22,389 84,400 72,783 89,500
505-50-525.45001_000 Telephone General 1,730 2,600 1,399 2,000 505-50-525.45001_002 Telephone Wireless/Tablet Service Plan 463 1,000 388 500 505-50-525.45002_000 Turlock Irrigation District General 5,409 9,000 5,113 7,000 505-50-525.45003_000 PG & E General 10,286 18,200 4,320 12,000 17,888 30,800 11,221 21,500
505-50-525.46020 Fleet Maintenance Labor 8,001 2,000 778 2,000 505-50-525.46025 Outside Contractor Labor 3,079 3,000 888 2,500 UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance 162

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 505 Fleet
505-50-525.46030_000 CNG General (1,202) 0 0 0
505-50-525.46031 Fuel 812 2,000 251 1,000
505-50-525.46032 Vehicle & Small Equipment Maintenance Parts 3,207 565,000 486,086 700,000 505-50-525.46034 Vehicle Insurance 3 0 0 10
13,900 572,000 488,004 705,510
505-50-525.47010 Bank Charges 931 7,400 0 1,000
505-50-525.47065 Professional Development 500 600 0 600 505-50-525.47080 Shoe Allowance 1,165 2,600 1,045 3,150 505-50-525.47090 Testing & Recruitment 386 2,000 1,324 2,000 505-50-525.47095_000 Training General/Travel 4,786 4,300 2,704 10,000 7,768 16,900 5,073 16,750
505-50-525.51270 Construction Project 0 0 0 65,000
0 0 0 65,000
505-50-525.53032_009 SBITA (GASB 96) Debt Service AssetWorks Interest 9,093 0 0 0
9,093 0 0 0
505-50-525.48001_083 Transfers Out To Fd 501 for I.T. Services 26,157 33,428 27,860 45,256 505-50-525.48001_085 Transfers Out To Fd 501 IT Infrastructure 2,138 2,154 2,154 4,252 505-50-525.48001_354 Transfers Out to GF 110 for Admin Allocation 0 0 0 100,397 28,295 35,582 30,014 149,905
1,067,510 1,880,297 1,501,730 2,273,861
1,067,510 1,880,297 1,501,730 2,273,861
1,067,510 1,880,297 1,501,730 2,273,861
2,184,442 1,805,791 965,574 2,285,361
1,067,510 1,880,297 1,501,730 2,273,861
1,116,932 (74,506) (536,156) 11,500
Division: 526 - CNG

REVENUES
505-50-526.33000 Interest Income 8,658 0 (1,224) 8,800
8,658 0 (1,224) 8,800
505-50-526.35352_000 CNG Revenue City/Transit 22,100 12,000 4,347 12,500 22,100 12,000 4,347 12,500
30,758 12,000 3,123 21,300
30,758 12,000 3,123 21,300
30,758 12,000 3,123 21,300
505-50-526.43063 Fire Sprinkler & Suppression System 450 2,000 450 2,000 505-50-526.43100_001 Insurance Property 1,758 2,219 2,219 2,588 505-50-526.43115_000 Maint-Air & Heat General 2,324 4,000 0 4,000 Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 525 - Operations
Department Total: 50 - Municipal Services
EXPENSES Total
Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
DS - Debt Service
Account Classification Total: DS - Debt Service
CH - Charges for Services
Account Classification Total: CH - Charges for Services Division Total: 526 - CNG
Department Total: 50 - Municipal Services
REVENUES Total
Fund REVENUE Total: 505 - Fleet
Fund EXPENSE Total: 505 - Fleet
Division Total: 525 - Operations
IN - Interest Income
Account Classification Total: IN - Interest Income

EXPENSES
Department: 50 - Municipal Services
Division: 526 - CNG
CO - Contractual Services
163

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 505 Fleet
505-50-526.43150 Pest Control 840 1,200 1,009 1,000
5,372 9,419 3,678 9,588
505-50-526.44001_000 Supplies General 13,025 6,500 1,375 2,500 505-50-526.44010_001 Computer Software Maintenance 0 2,000 0 0 13,025 8,500 1,375 2,500
505-50-526.45002_000 Turlock Irrigation District General 16,834 20,000 14,154 18,000 16,834 20,000 14,154 18,000
505-50-526.46030_001 CNG CNG Fuel Transfer 37,094 32,500 9,745 12,500 37,094 32,500 9,745 12,500
505-50-526.47095_000 Training General/Travel 0 1,500 0 5,000 505-50-526.47475 CNG State Fuel Tax 1,007 1,000 24 1,000 1,007 2,500 24 6,000
73,332 72,919 28,976 48,588
73,332 72,919 28,976 48,588
73,332 72,919 28,976 48,588
30,758 12,000 3,123 21,300
73,332 72,919 28,976 48,588
(42,574) (60,919) (25,853) (27,288)
2,238,597 1,817,791 968,697 2,306,661
1,140,842 1,953,216 1,530,705 2,322,449
1,097,755 (135,425) (562,009) (15,788)
Fund EXPENSE Total: 505 - Fleet
Fund Total: 505 - Fleet
Fund REVENUE Total: 505 - Fleet
Fund Total: 505 - Fleet
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: CO - Contractual Services EXPENSES Total
Fund REVENUE Total: 505 - Fleet
Fund EXPENSE Total: 505 - Fleet
Division Total: 526 - CNG
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 526 - CNG
Department Total: 50 - Municipal Services
164

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 510 - Worker's Comp. Insurance
Fund 511 - Healthcare
Fund 512 - Self Casualty Insurance &
Unemployment Insurance Fund
The City of Turlock maintains these insurance internal service funds to account for and finance its risks of loss. Under this program, the City is self-insured for general liability, unemployment insurance, workers' compensation and employee health care. 165

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 510 - Workers Compensation Ins
Department: 10 - Administration
Division: 150 - Self Insurance - Work Comp

REVENUES
510-10-150.33000 Interest Income 134,813 145,600 (21,909) 136,200 510-10-150.33099 Market Valuation 52,041 0 0 0
186,854 145,600 (21,909) 136,200
510-10-150.35017_003 Self Insurance Transfer Workers Comp 309,196 787,246 672,216 647,099 309,196 787,246 672,216 647,099
510-10-150.37215 Misc Rebates/Refunds 0 0 18,504 0
0 0 18,504 0
496,050 932,846 668,810 783,299
496,050 932,846 668,810 783,299
496,050 932,846 668,810 783,299
510-10-150.43060_000 Contract Services General 16,312 22,048 11,442 23,146 510-10-150.43190 Annual State License Fee 29,888 34,000 22,683 30,000 510-10-150.43191 Claims Expense 2,483,611 985,000 504,151 900,000 510-10-150.43192 Premiums 258,807 290,000 295,733 304,386 2,788,618 1,331,048 834,009 1,257,532
510-10-150.47010 Bank Charges 322 2,800 0 400
322 2,800 0 400
2,788,940 1,333,848 834,009 1,257,932
2,788,940 1,333,848 834,009 1,257,932
2,788,940 1,333,848 834,009 1,257,932
496,050 932,846 668,810 783,299
2,788,940 1,333,848 834,009 1,257,932
Fund Total: 510 - Workers Compensation Ins (2,292,889) (401,002) (165,199) (474,633) Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 150 - Self Insurance - Work Comp
Department Total: 10 - Administration
Department: 10 - Administration
Division: 150 - Self Insurance - Work Comp
CO - Contractual Services
EXPENSES Total
Fund REVENUE Total: 510 - Workers Compensation Ins
Fund EXPENSE Total: 510 - Workers Compensation Ins
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Division Total: 150 - Self Insurance - Work Comp
Department Total: 10 - Administration
REVENUES Total

EXPENSES
City of Turlock Proposed 26-27 Budget
Fund 510 Workers Compensation Ins
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 166

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 511 - Health Care
Department: 10 - Administration
Division: 151 - Self Insurance - Health

REVENUES
511-10-151.33000 Interest Income 240,964 195,300 (38,362) 243,400 511-10-151.33099 Market Valuation 84,093 0 0 0
325,057 195,300 (38,362) 243,400
511-10-151.35017_001 Self Insurance Transfer Medical/Dental 6,583,273 6,329,760 7,728,108 6,055,485 511-10-151.35017_002 Self Insurance Transfer Vision 68,014 82,402 60,400 84,347 6,651,287 6,412,162 7,788,508 6,139,832
511-10-151.37215 Misc Rebates/Refunds 72,272 0 47,850 0 511-10-151.37220_002 Insurance Refund/Recovery Reinsurance 249,102 0 142,858 250,000 321,374 0 190,707 250,000
7,297,718 6,607,462 7,940,853 6,633,232
7,297,718 6,607,462 7,940,853 6,633,232
7,297,718 6,607,462 7,940,853 6,633,232
511-10-151.43166 Actuarial Report 5,000 7,500 2,500 7,500 5,000 7,500 2,500 7,500
511-10-151.47074 Health Care Reform Costs 3,064 3,000 0 3,000 511-10-151.47075_001 Premiums Reinsurance/Fixed Costs 1,881,979 1,900,000 1,140,739 1,970,000 511-10-151.47075_002 Premiums Vision 21,866 25,000 15,085 27,000 511-10-151.47075_004 Premiums HSA City Contribution 130,534 135,000 113,214 136,000 511-10-151.47075_005 Premiums Dental 0 0 23,751 50,000
511-10-151.47076_001 Claims Medical Claims 5,416,986 6,400,000 2,099,222 5,600,000 511-10-151.47076_002 Claims Vision 52,223 60,000 33,713 65,000 511-10-151.47076_005 Claims Dental Claims 388,692 390,000 170,488 375,000 7,895,345 8,913,000 3,596,212 8,226,000
7,900,345 8,920,500 3,598,712 8,233,500
7,900,345 8,920,500 3,598,712 8,233,500
7,900,345 8,920,500 3,598,712 8,233,500
7,297,718 6,607,462 7,940,853 6,633,232
7,900,345 8,920,500 3,598,712 8,233,500
Fund Total: 511 - Health Care (602,627) (2,313,038) 4,342,141 (1,600,268) Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 151 - Self Insurance - Health
Department Total: 10 - Administration
Department: 10 - Administration
Division: 151 - Self Insurance - Health
CO - Contractual Services
EXPENSES Total
Fund REVENUE Total: 511 - Health Care
Fund EXPENSE Total: 511 - Health Care
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Division Total: 151 - Self Insurance - Health
Department Total: 10 - Administration
REVENUES Total

EXPENSES
City of Turlock Proposed 26-27 Budget
Fund 511 Health Care
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 167

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 512 - Casualty Insurance
Department: 10 - Administration
Division: 152 - Self Insurance - Liability

REVENUES
512-10-152.33000 Interest Income 1,157 4,300 (248) 1,200 512-10-152.33099 Market Valuation 15,761 0 0 0
16,918 4,300 (248) 1,200
512-10-152.35018 Insurance Transfers 2,753,973 2,833,101 2,452,998 3,331,767 2,753,973 2,833,101 2,452,998 3,331,767
2,770,891 2,837,401 2,452,750 3,332,967
2,770,891 2,837,401 2,452,750 3,332,967
2,770,891 2,837,401 2,452,750 3,332,967
512-10-152.43060_000 Contract Services General 25,084 33,072 30,384 34,720 512-10-152.43100_002 Insurance Public Officials 2,397 5,000 1,818 5,000 512-10-152.43100_004 Insurance Employment Practices Liability 46,218 55,000 57,094 62,000 512-10-152.43100_006 Insurance Cyber Liability & Data Breach 37,480 45,000 43,382 45,500 111,179 138,072 132,678 147,220
512-10-152.47010 Bank Charges 11 100 0 100
512-10-152.47075_003 Premiums Liability 2,788,352 2,881,847 2,743,725 3,171,195 512-10-152.47078 Litigation 100,000 100,000 0 100,000
512-10-152.47320_002 Repair Program Vehicle 0 30,000 0 30,000 2,888,363 3,011,947 2,743,725 3,301,295
2,999,542 3,150,019 2,876,403 3,448,515
2,999,542 3,150,019 2,876,403 3,448,515
2,999,542 3,150,019 2,876,403 3,448,515
2,770,891 2,837,401 2,452,750 3,332,967
2,999,542 3,150,019 2,876,403 3,448,515
(228,651) (312,618) (423,653) (115,548)
Division: 153 - Unemployment Insurance

REVENUES
512-10-153.35018 Insurance Transfers 26,466 14,413 13,465 15,093 26,466 14,413 13,465 15,093
26,466 14,413 13,465 15,093
26,466 14,413 13,465 15,093
26,466 14,413 13,465 15,093
512-10-153.43191 Claims Expense 22,889 25,000 9,123 36,000 22,889 25,000 9,123 36,000
CO - Contractual Services
Account Classification Total: CO - Contractual Services Division Total: 153 - Unemployment Insurance
Department Total: 10 - Administration
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 153 - Unemployment Insurance
EXPENSES Total
Fund REVENUE Total: 512 - Casualty Insurance
Fund EXPENSE Total: 512 - Casualty Insurance
Division Total: 152 - Self Insurance - Liability
CH - Charges for Services
Account Classification Total: CH - Charges for Services CO - Contractual Services
Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 152 - Self Insurance - Liability
Department Total: 10 - Administration
Division Total: 152 - Self Insurance - Liability
Department Total: 10 - Administration
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 152 - Self Insurance - Liability
City of Turlock Proposed 26-27 Budget
Fund 512 Casualty Insurance
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 168

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 512 Casualty Insurance
22,889 25,000 9,123 36,000
22,889 25,000 9,123 36,000
22,889 25,000 9,123 36,000
26,466 14,413 13,465 15,093
22,889 25,000 9,123 36,000
3,577 (10,587) 4,342 (20,907)
2,797,357 2,851,814 2,466,215 3,348,060
3,022,431 3,175,019 2,885,526 3,484,515
(225,075) (323,205) (419,310) (136,455)
Division Total: 153 - Unemployment Insurance
Division Total: 153 - Unemployment Insurance
Department Total: 10 - Administration
EXPENSES Total
Fund REVENUE Total: 512 - Casualty Insurance
Fund EXPENSE Total: 512 - Casualty Insurance
Fund Total: 512 - Casualty Insurance
Fund REVENUE Total: 512 - Casualty Insurance
Fund Total: 512 - Casualty Insurance
Fund EXPENSE Total: 512 - Casualty Insurance
169

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 119 - American Rescue Plan Act
(ARPA)
On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronoavirus Local Fiscal Recovery Funds, which together make up the Coronavirus State and Local Fiscal Recovery Funds ("SLFRF") program. This program is intended to provide support to State, territorial, local, and Tribal governments in responding to economic and public health impacts of COVID-19 and in their efforts to contain impacts on their communities, residents, and businesses.

Congress has allocated $350 billion in Coronavirus State Fiscal Recovery Funds for state, local, territorial, and Tribal governments, marking the first time in history funding has been allocated directly to local governments from the Federal government.

The City of Turlock has been allocated $15,753,190 to come directly from the U.S. Department of Treasury. The City of Turlock has until December 31, 2024 to obligate the funds and until December 31, 2026 to fully expend the funds for eligible costs as summarized in the Final Rule effective date of April 1, 2022 and updated the Interim Final Rule dated November 20, 2023 in the Federal Register.

The City of Turlock received the first tranche of $7,867,595 in July of 2021 and second tranche of $7,867,595 in July of 2022.
170

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
119-10-188.33099 Market Valuation 72,685 0 0 0
72,685 0 0 0
119-10-188.34307 American Rescue Plan Act 1,804,906 0 0 0 1,804,906 0 0 0
1,877,591 0 0 0
1,877,591 0 0 0
1,877,591 0 0 0
119-10-188.43052 City Mobile App Solutions 17,900 17,900 0 0 119-10-188.43060_000 Contract Services General 495,200 1,000,000 167,750 150,000 119-10-188.43060_047 Contract Services Business Devel & Assist Program 192,750 73,500 13,500 0
705,850 1,091,400 181,250 150,000
119-10-188.44030_000 Minor Equipment Miscellaneous 0 327,151 195,568 97,850 0 327,151 195,568 97,850
119-10-188.47599 ARPA Garbage Credit 737,147 890,015 370,181 307,976 737,147 890,015 370,181 307,976
119-10-188.47012 Bad Debt Expense 56 0 0 0
56 0 0 0
119-10-188.51015_001 Network Firewall/Cyber Solutions 90,599 383,402 160,608 222,792 119-10-188.51270 Construction Project 0 1,393,750 312,788 1,150,000 90,599 1,777,152 473,395 1,372,792
119-10-188.48005_002 Transfers Out - Reporting GASB 96 SBITA'S 22,849 0 0 0 22,849 0 0 0
1,556,501 4,085,718 1,220,395 1,928,618
1,556,501 4,085,718 1,220,395 1,928,618
119-20-205.41001 Full Time Salaries 57,398 0 0 0
119-20-205.41050 Bilingual Pay 581 0 0 0
119-20-205.41052 Educational Incentive 1,425 0 0 0
119-20-205.41100_001 Overtime Standard 8,681 0 0 0
68,085 0 0 0
119-20-205.42001 Uniform Allowance 2,260 0 0 0
119-20-205.42002 Medical Dental Plan 7,049 0 0 0
Division: 188 - American Rescue Plan Act
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
City of Turlock Proposed 26-27 Budget
Fund 119 American Rescue Plan Act (ARPA)
Fund: 119 - American Rescue Plan Act

REVENUES
Department: 10 - Administration
Division: 188 - American Rescue Plan Act
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Division Total: 188 - American Rescue Plan Act
Department Total: 10 - Administration
REVENUES Total

EXPENSES
Department: 10 - Administration
Account Classification Total: CA - Capital Outlay
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 188 - American Rescue Plan Act
Department Total: 10 - Administration
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses BD - Bad Debt
Account Classification Total: BD - Bad Debt
CA - Capital Outlay
Department: 20 - Police
Division: 205 - Support Operations
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
171

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 119 American Rescue Plan Act (ARPA)
119-20-205.42003 Vision Insurance 86 0 0 0
119-20-205.42004 Long Term Disability Insurance 231 0 0 0 119-20-205.42005 Life Insurance 127 0 0 0
119-20-205.42007 Workers Comp Insurance 67 0 0 0
119-20-205.42008 City Liability Insurance 4,122 0 0 0
119-20-205.42009 PERS 10,503 0 0 0
119-20-205.42010 Medicare Tax 1,005 0 0 0
119-20-205.42012 Retiree Health Insurance 2,063 0 0 0
119-20-205.42013 Deferred Comp 116 0 0 0
119-20-205.42016 Employee Contrib To PERS (5,782) 0 0 0 119-20-205.42019 PERS UAL (Unfunded Accrued Liability) 25,710 0 0 0 47,558 0 0 0
115,644 0 0 0
115,644 0 0 0
119-30-300.51035 Helmet Cameras 0 299,399 0 0
0 299,399 0 0
0 299,399 0 0
0 299,399 0 0
119-50-500.41001 Full Time Salaries 17,388 0 0 0
17,388 0 0 0
119-50-500.42002 Medical Dental Plan 3,440 0 0 0
119-50-500.42003 Vision Insurance 34 0 0 0
119-50-500.42004 Long Term Disability Insurance 43 0 0 0 119-50-500.42005 Life Insurance 24 0 0 0
119-50-500.42006 SUI 60 0 0 0
119-50-500.42007 Workers Comp Insurance 194 0 0 0
119-50-500.42008 City Liability Insurance 1,220 0 0 0
119-50-500.42009 PERS 3,074 0 0 0
119-50-500.42010 Medicare Tax 245 0 0 0
119-50-500.42012 Retiree Health Insurance 348 0 0 0
119-50-500.42013 Deferred Comp 30 0 0 0
119-50-500.42016 Employee Contrib To PERS (1,730) 0 0 0 119-50-500.42019 PERS UAL (Unfunded Accrued Liability) 8,568 0 0 0 15,549 0 0 0
32,937 0 0 0
32,937 0 0 0
119-60-600.41001 Full Time Salaries 45,030 0 0 0
119-60-600.41054 Stand By Wages 371 0 0 0
119-60-600.41100_001 Overtime Standard 244 0 0 0
45,645 0 0 0
Account Classification Total: BE - Benefits
Division Total: 205 - Support Operations
Department Total: 20 - Police
Department: 30 - Fire
Division: 300 - Operations
Division: 500 - Public Facilities
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division Total: 300 - Operations
Department Total: 30 - Fire
Department: 50 - Municipal Services
Account Classification Total: SA - Salaries
BE - Benefits
Division Total: 500 - Public Facilities
Department Total: 50 - Municipal Services
Department: 60 - Parks
Division: 600 - Maintenance
SA - Salaries
172

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 119 American Rescue Plan Act (ARPA)
119-60-600.42002 Medical Dental Plan 18,598 0 0 0
119-60-600.42003 Vision Insurance 193 0 0 0
119-60-600.42004 Long Term Disability Insurance 183 0 0 0 119-60-600.42005 Life Insurance 99 0 0 0
119-60-600.42007 Workers Comp Insurance 516 0 0 0
119-60-600.42008 City Liability Insurance 3,236 0 0 0
119-60-600.42009 PERS 7,961 0 0 0
119-60-600.42010 Medicare Tax 621 0 0 0
119-60-600.42012 Retiree Health Insurance 901 0 0 0
119-60-600.42013 Deferred Comp 225 0 0 0
119-60-600.42016 Employee Contrib To PERS (4,390) 0 0 0 119-60-600.42019 PERS UAL (Unfunded Accrued Liability) 17,142 0 0 0 45,284 0 0 0
119-60-600.47080 Shoe Allowance 489 0 0 0
489 0 0 0
91,417 0 0 0
91,417 0 0 0
1,796,499 4,385,117 1,220,395 1,928,618
1,877,591 0 0 0
1,796,499 4,385,117 1,220,395 1,928,618
81,092 (4,385,117) (1,220,395) (1,928,618)
Account Classification Total: BE - Benefits
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Fund Total: 119 - American Rescue Plan Act
Division Total: 600 - Maintenance
Department Total: 60 - Parks
EXPENSES Total
Fund REVENUE Total: 119 - American Rescue Plan Act
Fund EXPENSE Total: 119 - American Rescue Plan Act
173

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 201 - Asset Forfeiture
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
201-00-000.33099 Market Valuation 1,485 0 0 0
1,485 0 0 0
1,485 0 0 0
1,485 0 0 0
1,485 0 0 0
1,485 0 0 0
1,485 0 0 0
Department: 20 - Police
Division: 240 - Non-Federal Asset Forfeiture

REVENUES
201-20-240.33000 Interest Income 3,446 0 (487) 3,500
3,446 0 (487) 3,500
201-20-240.34206 Asset Forfeiture Revenue 21,299 5,000 15,950 5,000 21,299 5,000 15,950 5,000
24,745 5,000 15,463 8,500
24,745 5,000 15,463 8,500
24,745 5,000 15,463 8,500
201-20-240.44030_078 Minor Equipment Special Investigations Unit 26,384 13,000 1,617 13,000 26,384 13,000 1,617 13,000
201-20-240.47095_000 Training General/Travel 14,914 16,000 13,082 16,000 201-20-240.47357 Police Undercover Funds 618 2,000 0 2,000 15,532 18,000 13,082 18,000
41,917 31,000 14,699 31,000
41,917 31,000 14,699 31,000
41,917 31,000 14,699 31,000
24,745 5,000 15,463 8,500
41,917 31,000 14,699 31,000
(17,172) (26,000) 763 (22,500)
Division: 241 - Federal Asset Forfeiture

REVENUES
201-20-241.33000 Interest Income 1,471 0 (208) 1,500
1,471 0 (208) 1,500
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 240 - Non-Federal Asset Forfeiture
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 240 - Non-Federal Asset Forfeiture
Department Total: 20 - Police
EXPENSES Total
Department: 20 - Police
Division: 240 - Non-Federal Asset Forfeiture
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Fund REVENUE Total: 201 - Asset Forfeiture
Fund EXPENSE Total: 201 - Asset Forfeiture
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
Division Total: 240 - Non-Federal Asset Forfeiture
Department Total: 20 - Police
REVENUES Total

EXPENSES
REVENUES Total
Fund REVENUE Total: 201 - Asset Forfeiture
Fund EXPENSE Total: 201 - Asset Forfeiture
Division Total: 000 - Non-Departmental
IN - Interest Income
Account Classification Total: IN - Interest Income
City of Turlock Proposed 26-27 Budget
Fund 201 Asset Forfeiture
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 000 - Non-Departmental
Department Total: 00 - Non-Departmental
174

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 201 Asset Forfeiture
1,471 0 (208) 1,500
1,471 0 (208) 1,500
1,471 0 (208) 1,500
201-20-241.44030_078 Minor Equipment Special Investigations Unit 0 10,000 0 34,861 0 10,000 0 34,861
0 10,000 0 34,861
0 10,000 0 34,861
0 10,000 0 34,861
1,471 0 (208) 1,500
0 10,000 0 34,861
1,471 (10,000) (208) (33,361)
27,701 5,000 15,254 10,000
41,917 41,000 14,699 65,861
(14,216) (36,000) 555 (55,861)
Department Total: 20 - Police
Division Total: 241 - Federal Asset Forfeiture
Department Total: 20 - Police
REVENUES Total

EXPENSES
Department: 20 - Police
Division Total: 241 - Federal Asset Forfeiture
EXPENSES Total
Fund REVENUE Total: 201 - Asset Forfeiture
Fund EXPENSE Total: 201 - Asset Forfeiture
Division: 241 - Federal Asset Forfeiture
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Division Total: 241 - Federal Asset Forfeiture
Fund Total: 201 - Asset Forfeiture
Fund EXPENSE Total: 201 - Asset Forfeiture
Fund Total: 201 - Asset Forfeiture
Fund REVENUE Total: 201 - Asset Forfeiture
175

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 202 - Bicycle Safety
Department: 20 - Police
Division: 245 - Bicycle

REVENUES
202-20-245.31050 Bicycle Licenses 1,146 1,000 927 1,000 1,146 1,000 927 1,000
202-20-245.33000 Interest Income 2,109 0 (298) 2,200
202-20-245.33099 Market Valuation 709 0 0 0
2,818 0 (298) 2,200
3,964 1,000 629 3,200
3,964 1,000 629 3,200
3,964 1,000 629 3,200
202-20-245.41100_001 Overtime Standard 2,927 9,000 3,350 9,000 2,927 9,000 3,350 9,000
202-20-245.42007 Workers Comp Insurance 26 201 75 140
202-20-245.42008 City Liability Insurance 292 862 308 862 202-20-245.42010 Medicare Tax 42 131 48 131
360 1,194 431 1,133
202-20-245.43125_006 Maintenance Bike Repair 600 1,000 0 1,000 600 1,000 0 1,000
202-20-245.44001_003 Supplies Bicycle Licenses 0 1,000 0 1,000 202-20-245.44001_085 Supplies Public Education 821 1,000 0 1,000 202-20-245.44080 Equipment & Training 3,521 35,000 227 20,000 4,342 37,000 227 22,000
202-20-245.47358 Promotion - Bicycle Safety 0 1,000 0 1,000 0 1,000 0 1,000
8,229 49,194 4,008 34,133
8,229 49,194 4,008 34,133
8,229 49,194 4,008 34,133
3,964 1,000 629 3,200
8,229 49,194 4,008 34,133
(4,265) (48,194) (3,379) (30,933)
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Fund REVENUE Total: 202 - Bicycle Safety
Fund EXPENSE Total: 202 - Bicycle Safety
Fund Total: 202 - Bicycle Safety
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 245 - Bicycle
Department Total: 20 - Police
EXPENSES Total
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services Division Total: 245 - Bicycle
Department Total: 20 - Police
REVENUES Total

EXPENSES
Department: 20 - Police
Division: 245 - Bicycle
City of Turlock Proposed 26-27 Budget
Fund 202 Bicycle Safety
LI - Licenses & Permits
Account Classification Total: LI - Licenses & Permits
IN - Interest Income
Account Classification Total: IN - Interest Income
176

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 203 - Animal Fee Forfeiture
Department: 20 - Police
Division: 250 - Animal Control

REVENUES
203-20-250.33000 Interest Income 1,411 0 (200) 1,500
203-20-250.33099 Market Valuation 532 0 0 0
1,943 0 (200) 1,500
203-20-250.35064 Vaccination Fees 4,761 5,000 2,579 5,000 203-20-250.35065 Spay/Neuter Fees 5,289 5,000 780 5,000 10,050 10,000 3,359 10,000
203-20-250.35073 Foster to Adopt Deposit Fee 1,900 5,000 1,555 5,000 203-20-250.37050 Unclaimed Property 0 0 36 0
1,900 5,000 1,591 5,000
13,893 15,000 4,750 16,500
13,893 15,000 4,750 16,500
13,893 15,000 4,750 16,500
203-20-250.47359 Vaccination Program 3,156 2,500 2,058 2,500 203-20-250.47360 Spay/Neuter Program 0 2,000 0 2,000
203-20-250.47361 Vaccination Deposit Refunds 330 1,000 0 1,000 203-20-250.47362 Spay/Neuter Services 3,269 5,000 0 5,000 203-20-250.47369 Foster to Adopt Deposit Refund 3,582 5,000 1,300 5,000 10,337 15,500 3,358 15,500
10,337 15,500 3,358 15,500
10,337 15,500 3,358 15,500
10,337 15,500 3,358 15,500
13,893 15,000 4,750 16,500
10,337 15,500 3,358 15,500
3,556 (500) 1,393 1,000
Department: 20 - Police
Division: 250 - Animal Control
MI - Miscellaneous Expenses
Fund EXPENSE Total: 203 - Animal Fee Forfeiture
Fund Total: 203 - Animal Fee Forfeiture
Account Classification Total: MI - Miscellaneous Expenses Division Total: 250 - Animal Control
Department Total: 20 - Police
EXPENSES Total
Fund REVENUE Total: 203 - Animal Fee Forfeiture
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Division Total: 250 - Animal Control
Department Total: 20 - Police
REVENUES Total

EXPENSES
City of Turlock Proposed 26-27 Budget
Fund 203 Animal Fee Forfeiture
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 177

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS
●
●
●
●
●

GOALS AND OBJECTIVES
●
●
●
●
Fund 204 Solid Waste Education
and Management
The Solid Waste Education and Management Fund helps reduce the amount of waste sent to landfills by supporting recycling programs, public education, and the safe disposal of solid waste and hazardous materials. Most of these programs are funded through CalRecycle state grants and solid waste fees established under State law (AB 939 & 1383).

The City implements the following programs to promote waste reduction, recycling, composting, resource recovery, and landfill diversion:

Take Pride in Turlock: Free one-day trash disposal for Turlock residents (annual).

Public Education: Provide information to the public through various media about solid waste issues, including proper recycling and the safe disposal of household hazardous waste, e-waste, universal waste, used oil, and tires.

Help residents learn more about solid waste issues and take part in programs like household hazardous waste, used oil, and tire disposal.

Solid Waste Recycling: Purchase supplies and equipment to increase the recycling of solid waste, including large events and venues.

Household Hazardous Waste: Encourage the proper disposal of household hazardous waste by improving access to specialized waste collection facilities.

School Education: Teach students about recycling and conserving resources through school programs such as Go Green Week and other youth education and outreach activities.

Meet state requirements for reducing landfill waste under AB 1383, AB 939, and the Countywide Integrated Waste Management Plan.

Increase recycling and improve the three-bin waste collection system operated by the City’s waste hauler, Turlock Scavenger.

Provide annual free trash disposal services to Turlock residents to support community cleanliness and improve the City’s overall appearance. 178

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 204 - SolidWaste/Recycle/PublicEducati
Department: 50 - Municipal Services
Division: 505 - Solid Waste Mandates

REVENUES
204-50-505.33000 Interest Income 45,228 44,300 (7,283) 45,700 204-50-505.33099 Market Valuation 18,950 0 0 0
64,178 44,300 (7,283) 45,700
204-50-505.34158 Tire Grant 0 3,000 4,959 0
204-50-505.34161 CA Beverage Container Recycling 18,073 18,500 18,122 18,100 204-50-505.37218 SB 1383 Grant 0 160,000 0 50,000
18,073 181,500 23,081 68,100
82,251 225,800 15,798 113,800
82,251 225,800 15,798 113,800
82,251 225,800 15,798 113,800
204-50-505.41001 Full Time Salaries 53,087 57,162 38,892 61,823 204-50-505.41002_000 Part Time Help General 7,941 7,000 1,313 7,000 204-50-505.41050 Bilingual Pay 1,327 542 972 1,546
204-50-505.41052 Educational Incentive 843 360 623 840
204-50-505.41053 Sick Leave Conversion Pay 0 320 0 0
204-50-505.41055 Vacation Conversion Pay 0 600 0 0
204-50-505.41100_001 Overtime Standard 205 0 0 0
63,404 65,984 41,799 71,209
204-50-505.42002 Medical Dental Plan 7,750 10,937 7,629 10,172 204-50-505.42003 Vision Insurance 84 151 59 151
204-50-505.42004 Long Term Disability Insurance 210 214 175 214 204-50-505.42005 Life Insurance 114 108 76 94
204-50-505.42006 SUI 45 24 21 24
204-50-505.42007 Workers Comp Insurance 142 159 134 119 204-50-505.42008 City Liability Insurance 2,849 2,773 1,822 3,034 204-50-505.42009 PERS 9,766 10,150 7,073 11,254
204-50-505.42010 Medicare Tax 903 943 594 1,033
204-50-505.42011 Social Security 492 434 81 434
204-50-505.42012 Retiree Health Insurance 1,062 1,143 778 1,236 204-50-505.42013 Deferred Comp 101 286 50 309
204-50-505.42016 Employee Contrib To PERS (4,973) (5,226) (3,444) (5,779) 204-50-505.42019 PERS UAL (Unfunded Accrued Liability) 12,000 12,551 10,460 13,595 30,544 34,647 25,508 35,890
204-50-505.43195 Special Legal Counsel 0 25,000 0 25,000 204-50-505.43320 Special Services/Projects 0 33,000 10,000 83,000 0 58,000 10,000 108,000
204-50-505.45001_002 Telephone Wireless/Tablet Service Plan 0 250 0 250 0 250 0 250
UT - Utilities
Account Classification Total: UT - Utilities
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services Division Total: 505 - Solid Waste Mandates
Department Total: 50 - Municipal Services
REVENUES Total

EXPENSES
Department: 50 - Municipal Services
Division: 505 - Solid Waste Mandates
City of Turlock Proposed 26-27 Budget
Fund 204 Solid Waste/Recycle/Public Education
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
179

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 204 Solid Waste/Recycle/Public Education
204-50-505.46010 Equipment Rental 162 5,000 162 2,000
162 5,000 162 2,000
204-50-505.47005 Advertising 2,092 5,000 2,069 30,000
204-50-505.47010 Bank Charges 108 900 0 200
204-50-505.47025_003 Composting Supplies 267 0 0 0
204-50-505.47026_001 Recycling Solid Waste Recycling 106 1,000 0 1,000 204-50-505.47026_002 Recycling Cal Beverage Container Recycling 15,024 18,500 16,239 18,500 204-50-505.47026_003 Recycling Education & Outreach 12,071 15,000 13,444 15,000 204-50-505.47026_004 Recycling Compliance Reporting Database 0 30,000 0 30,000 204-50-505.47027_001 Take Pride in Turlock Advertising 2,000 5,000 4,338 20,000 204-50-505.47027_002 Take Pride in Turlock Turlock Scavenger 23,991 40,000 21,577 40,000 204-50-505.47028_001 Waste Recycling Universal Waste 2,177 10,000 1,057 10,000 204-50-505.47095_000 Training General/Travel 285 2,000 0 2,000 204-50-505.47162 SB 1383 Grant Expenses 54,509 160,000 89,401 80,000 112,630 287,400 148,126 246,700
206,739 451,281 225,595 464,049
206,739 451,281 225,595 464,049
206,739 451,281 225,595 464,049
82,251 225,800 15,798 113,800
206,739 451,281 225,595 464,049
(124,489) (225,481) (209,797) (350,249)
Division Total: 505 - Solid Waste Mandates
Department Total: 50 - Municipal Services
EXPENSES Total
Fund REVENUE Total: 204 - SolidWaste/Recycle/PublicEducati Fund EXPENSE Total: 204 - SolidWaste/Recycle/PublicEducati Fund Total: 204 - SolidWaste/Recycle/PublicEducati
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses 180

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
●
● Launch the advertising initiative to generate revenue and promote businesses at the sports facilities.

Fund 205 Sports Facilities
The Sports Facilities Maintenance Division oversees the operation and maintenance of two regional sports complexes for recreational use and competitive sports: Gemperle Fields at the Turlock-Stanislaus Regional Sports Complex and the Pedretti Park Sports Complex. These facilities generate a significant positive economic impact, attracting thousands of visitors to the community each year to attend events.

Provide a well-maintained, safe environment for recreational sports programs.

Provide regional sports facilities that support a diverse range of sports programming for the residents of Turlock and participants throughout the state.

Continue ongoing upgrades to the Pedretti Park Sports Complex.

Expand activities to include non-sports related special events that support tourism and generate additional revenue to help offset facility operating costs. 181

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 205 - Sports Facilities
Department: 60 - Parks
Division: 602 - Regional Sports Complex

REVENUES
205-60-602.30100_000 Hotel/Motel Taxes General 56,830 60,000 42,398 62,000 56,830 60,000 42,398 62,000
205-60-602.33099 Market Valuation 365 0 0 0
365 0 0 0
205-60-602.37010_000 Miscellaneous General 0 (6,668) 7,079 0 205-60-602.37060_001 Sports Facilities Rentals 144,413 120,000 107,303 150,000 205-60-602.37090_004 Rents & Concessions Sports Complex 600 2,000 1,400 2,000 145,013 115,332 115,782 152,000
205-60-602.38001_014 Transfers In Fr 110 GF Contrib to Reg Sports 228,054 340,698 283,920 299,640 228,054 340,698 283,920 299,640
430,262 516,030 442,100 513,640
430,262 516,030 442,100 513,640
430,262 516,030 442,100 513,640
205-60-602.41001 Full Time Salaries 159,611 167,996 114,320 166,363 205-60-602.41002_000 Part Time Help General 66,292 65,000 54,582 70,000 205-60-602.41002_005 Part Time Help Clerical 1,382 2,000 1,856 2,000 205-60-602.41052 Educational Incentive 13 0 102 120
205-60-602.41053 Sick Leave Conversion Pay 304 500 56 500 205-60-602.41054 Stand By Wages 424 1,000 2,758 3,000
205-60-602.41055 Vacation Conversion Pay 395 1,000 0 500 205-60-602.41056 Management Leave Conversion 261 500 86 500 205-60-602.41059 Continuous Service Pay 4,505 4,678 3,839 4,862 205-60-602.41100_001 Overtime Standard 580 2,000 748 1,000 205-60-602.49006 Salary Credits From Other Departments (68,440) 0 0 0 205-60-602.49007 Salary Charges From Other Departments 3,888 0 0 0 169,216 244,674 178,348 248,845
205-60-602.42002 Medical Dental Plan 35,494 34,332 26,957 31,983 205-60-602.42003 Vision Insurance 444 464 268 464
205-60-602.42004 Long Term Disability Insurance 632 630 455 577 205-60-602.42005 Life Insurance 342 318 213 253
205-60-602.42006 SUI 164 96 114 98
205-60-602.42007 Workers Comp Insurance 2,370 6,095 4,463 4,383 205-60-602.42008 City Liability Insurance 16,419 17,496 12,835 17,590 205-60-602.42009 PERS 29,818 31,028 21,349 30,857
205-60-602.42010 Medicare Tax 3,181 3,465 2,549 3,518
205-60-602.42011 Social Security 4,196 4,154 3,499 4,464 205-60-602.42012 Retiree Health Insurance 3,362 3,608 2,437 3,593 Department Total: 60 - Parks
TX - Taxes
Account Classification Total: TX - Taxes
IN - Interest Income
Account Classification Total: IN - Interest Income
OR - Other Revenues
Account Classification Total: OR - Other Revenues
REVENUES Total

EXPENSES
Department: 60 - Parks
Division: 602 - Regional Sports Complex
SA - Salaries
City of Turlock Proposed 26-27 Budget
Fund 205 Sports Facilities
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 602 - Regional Sports Complex
Account Classification Total: SA - Salaries
BE - Benefits
182

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 205 Sports Facilities
205-60-602.42013 Deferred Comp 1,336 1,690 1,217 1,722
205-60-602.42014 Deferred Comp In Lieu 743 741 629 741
205-60-602.42016 Employee Contrib To PERS (14,783) (15,564) (9,905) (15,433) 205-60-602.42019 PERS UAL (Unfunded Accrued Liability) 40,104 40,880 34,070 44,282 123,822 129,433 101,151 129,092
205-60-602.43064 Fire Extinguisher 0 100 0 100
205-60-602.43065 Copier Maintenance/Lease 80 150 81 150 205-60-602.43077 Tree Trimming 0 11,000 10,860 11,000
205-60-602.43110 Laundry & Linen Service 1,042 750 964 1,000 205-60-602.43125_037 Maintenance MMS Subscription 676 676 676 676 205-60-602.43150 Pest Control 280 300 211 300
205-60-602.43155 Physicals, Shots & Psychological 398 1,100 540 500 2,476 14,076 13,332 13,726
205-60-602.44001_000 Supplies General 51,152 66,668 39,068 60,000 205-60-602.44025 Maintenance 5,070 3,500 1,601 4,000
56,222 70,168 40,669 64,000
205-60-602.45001_000 Telephone General 141 150 119 150
205-60-602.45001_002 Telephone Wireless/Tablet Service Plan 456 500 342 500 205-60-602.45002_000 Turlock Irrigation District General 6,674 10,000 5,053 8,000 205-60-602.45007 Internet Access 802 750 140 750
8,073 11,400 5,654 9,400
205-60-602.46000 Auto Allowance 72 72 61 72
205-60-602.46010 Equipment Rental 0 200 0 500
205-60-602.46020 Fleet Maintenance Labor 21,965 8,000 9,472 10,000 205-60-602.46025 Outside Contractor Labor 151 6,000 0 3,000 205-60-602.46031 Fuel 6,049 6,950 6,423 6,950
205-60-602.46032 Vehicle & Small Equipment Maintenance Parts 18,727 6,900 8,112 6,900 205-60-602.46034 Vehicle Insurance 325 600 611 800
47,288 28,722 24,679 28,222
205-60-602.47065 Professional Development 71 78 0 81
205-60-602.47080 Shoe Allowance 263 750 304 750
205-60-602.47081 Educational Assistance Program
Reimbursement 0 0 0 500
205-60-602.47095_000 Training General/Travel 430 5,000 1,316 5,000 764 5,828 1,620 6,331
205-60-602.48001_083 Transfers Out To Fd 501 for I.T. Services 7,651 9,527 7,940 12,898 205-60-602.48001_085 Transfers Out To Fd 501 IT Infrastructure 567 538 538 1,126 205-60-602.48001_090 Transfers Out Vehicle & Equip Replacement 15,000 15,000 15,000 0 23,218 25,065 23,478 14,024
431,078 529,366 388,931 513,640
431,078 529,366 388,931 513,640
431,078 529,366 388,931 513,640
430,262 516,030 442,100 513,640
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services Division Total: 602 - Regional Sports Complex
Department Total: 60 - Parks
EXPENSES Total
Fund REVENUE Total: 205 - Sports Facilities
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: TO - Transfers Out
183

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 205 Sports Facilities
431,078 529,366 388,931 513,640
(816) (13,336) 53,170 0
Division: 604 - Pedretti Sports Complex

REVENUES
205-60-604.30100_000 Hotel/Motel Taxes General 170,661 181,000 127,323 186,000 170,661 181,000 127,323 186,000
205-60-604.33000_002 Interest Income Lease Interest Revenue 3,067 0 0 3,100 3,067 0 0 3,100
205-60-604.35004 Field Prep Reimbursement 7,878 8,000 8,004 8,000 205-60-604.35602 Player Fees 25,723 27,000 24,256 27,000 205-60-604.35603 Lighting Reimbursement 9,625 10,000 9,553 10,000 43,226 45,000 41,813 45,000
205-60-604.37010_000 Miscellaneous General 0 0 192 0
205-60-604.37060_001 Sports Facilities Rentals 84,243 75,000 62,519 80,000 205-60-604.37082 Cell Tower Lease-2400 N Tegner 23,559 25,186 18,889 25,186 205-60-604.37090_003 Rents & Concessions Pedretti 2,400 8,000 5,600 8,000 110,201 108,186 87,200 113,186
205-60-604.38001_013 Transfers In Fr 110 GF Contrib to Pedretti 261,544 171,744 143,120 158,569 261,544 171,744 143,120 158,569
588,700 505,930 399,456 505,855
588,700 505,930 399,456 505,855
588,700 505,930 399,456 505,855
205-60-604.41001 Full Time Salaries 92,817 96,231 79,020 100,416 205-60-604.41002_000 Part Time Help General 111,968 100,000 77,601 100,000 205-60-604.41002_005 Part Time Help Clerical 1,678 2,000 1,537 2,000 205-60-604.41052 Educational Incentive 13 0 102 120
205-60-604.41053 Sick Leave Conversion Pay 1,891 2,000 1,887 2,000 205-60-604.41054 Stand By Wages 2,728 4,000 4,326 4,000 205-60-604.41055 Vacation Conversion Pay 1,620 2,000 0 2,000 205-60-604.41056 Management Leave Conversion 261 1,000 86 500 205-60-604.41059 Continuous Service Pay 3,908 4,041 3,316 4,206 205-60-604.41100_001 Overtime Standard 9,900 8,000 6,924 10,000 205-60-604.49006 Salary Credits From Other Departments (10,134) 0 (6,548) 0 205-60-604.49007 Salary Charges From Other Departments 72,444 0 0 0 289,095 219,272 168,251 225,242
205-60-604.42002 Medical Dental Plan 26,678 18,709 32,064 17,452 205-60-604.42003 Vision Insurance 284 248 240 248
205-60-604.42004 Long Term Disability Insurance 367 361 340 348 205-60-604.42005 Life Insurance 200 182 154 153
205-60-604.42006 SUI 132 81 53 82
Fund EXPENSE Total: 205 - Sports Facilities
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
TI - Transfers In
Division Total: 602 - Regional Sports Complex
TX - Taxes
Account Classification Total: TX - Taxes
IN - Interest Income
Account Classification Total: IN - Interest Income
Department: 60 - Parks
Division: 604 - Pedretti Sports Complex
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: TI - Transfers In
Division Total: 604 - Pedretti Sports Complex
Department Total: 60 - Parks
REVENUES Total

EXPENSES
184

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 205 Sports Facilities
205-60-604.42007 Workers Comp Insurance 2,282 5,399 4,351 3,937 205-60-604.42008 City Liability Insurance 15,792 15,661 12,502 15,899 205-60-604.42009 PERS 17,818 21,759 15,000 22,601
205-60-604.42010 Medicare Tax 3,225 3,096 2,480 3,176
205-60-604.42011 Social Security 7,046 6,324 4,912 6,324 205-60-604.42012 Retiree Health Insurance 2,026 2,109 1,729 2,205 205-60-604.42013 Deferred Comp 1,203 1,260 1,033 1,320
205-60-604.42014 Deferred Comp In Lieu 743 741 628 741
205-60-604.42016 Employee Contrib To PERS (8,725) (9,043) (7,079) (9,445) 205-60-604.42019 PERS UAL (Unfunded Accrued Liability) 22,968 22,950 19,130 24,860 92,037 89,837 87,538 89,901
205-60-604.43005_000 Alarm Monitoring General 1,084 1,075 770 845 205-60-604.43020 Car Wash 0 15 4 15
205-60-604.43065 Copier Maintenance/Lease 80 150 81 150 205-60-604.43077 Tree Trimming 0 14,000 14,000 14,000
205-60-604.43110 Laundry & Linen Service 716 1,000 504 1,000 205-60-604.43115_000 Maint-Air & Heat General 2,330 1,400 563 1,400 205-60-604.43125_037 Maintenance MMS Subscription 676 676 676 676 205-60-604.43150 Pest Control 280 300 211 300
205-60-604.43155 Physicals, Shots & Psychological 343 826 520 750 205-60-604.43297 Chemical Restrooms 1,462 3,500 921 3,500 6,970 22,942 18,249 22,636
205-60-604.44001_000 Supplies General 85,646 92,855 36,828 93,500 205-60-604.44001_143 Supplies Lighting 41 1,000 0 1,000 205-60-604.44025 Maintenance 6,284 5,170 3,114 5,400
91,971 99,025 39,942 99,900
205-60-604.45001_000 Telephone General 758 800 638 800
205-60-604.45001_002 Telephone Wireless/Tablet Service Plan 531 500 270 500 205-60-604.45002_000 Turlock Irrigation District General 30,330 40,000 30,271 40,000 205-60-604.45007 Internet Access 1,153 750 139 750
32,772 42,050 31,318 42,050
205-60-604.46000 Auto Allowance 72 72 61 72
205-60-604.46010 Equipment Rental 0 1,500 0 1,500
205-60-604.46020 Fleet Maintenance Labor 40,715 3,500 5,847 5,500 205-60-604.46025 Outside Contractor Labor 896 1,000 0 1,000 205-60-604.46031 Fuel 1,906 2,200 1,611 2,200
205-60-604.46032 Vehicle & Small Equipment Maintenance Parts 15,163 3,400 2,290 3,400 205-60-604.46034 Vehicle Insurance 287 500 509 600
59,039 12,172 10,318 14,272
205-60-604.47065 Professional Development 71 81 0 81
205-60-604.47080 Shoe Allowance 261 400 250 400
205-60-604.47081 Educational Assistance Program
Reimbursement 0 500 0 500
205-60-604.47090 Testing & Recruitment 0 500 49 500
205-60-604.47095_000 Training General/Travel 1,553 2,500 1,036 2,500 1,884 3,981 1,334 3,981
UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Account Classification Total: MI - Miscellaneous Expenses 185

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 205 Sports Facilities
205-60-604.48001_083 Transfers Out To Fd 501 for I.T. Services 4,381 5,349 4,460 7,241 205-60-604.48001_085 Transfers Out To Fd 501 IT Infrastructure 325 302 302 632 205-60-604.48001_090 Transfers Out Vehicle & Equip Replacement 11,000 11,000 11,000 0 15,706 16,651 15,762 7,873
589,474 505,930 372,713 505,855
589,474 505,930 372,713 505,855
589,474 505,930 372,713 505,855
588,700 505,930 399,456 505,855
589,474 505,930 372,713 505,855
(774) 0 26,743 0
Program Total: 233 - Regional Sports Complex

EXPENSES
205-60-145-233.51020 Equipment Replacement 0 0 0 83,000 0 0 0 83,000
0 0 0 83,000
0 0 0 83,000
0 0 0 83,000
0 0 0 83,000
0 0 0 83,000
0 0 0 (83,000)
Program Total: 372 - Pedretti Park

EXPENSES
205-60-145-372.51020 Equipment Replacement 0 0 0 81,000 0 0 0 81,000
0 0 0 81,000
0 0 0 81,000
0 0 0 81,000
0 0 0 81,000
0 0 0 81,000
0 0 0 (81,000)
1,018,962 1,021,960 841,556 1,019,495
1,020,552 1,035,296 761,643 1,183,495
(1,590) (13,336) 79,913 (164,000)
Fund REVENUE Total: 205 - Sports Facilities
Fund EXPENSE Total: 205 - Sports Facilities
Fund Total: 205 - Sports Facilities
Fund Total: 205 - Sports Facilities
EXPENSES Total
Fund REVENUE Total: 205 - Sports Facilities
Fund EXPENSE Total: 205 - Sports Facilities
Division Total: 604 - Pedretti Sports Complex
CA - Capital Outlay
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 604 - Pedretti Sports Complex
Department Total: 60 - Parks
Division Total: 145 - Vehicles/Equipment
Department Total: 60 - Parks
Account Classification Total: CA - Capital Outlay
Program Total: 233 - Regional Sports Complex
Department Total: 60 - Parks
EXPENSES Total
Program Total: 233 - Regional Sports Complex
Fund REVENUE Total: 205 - Sports Facilities
Fund EXPENSE Total: 205 - Sports Facilities
Program Total: 372 - Pedretti Park
EXPENSES Total
Division Total: 145 - Vehicles/Equipment
Fund REVENUE Total: 205 - Sports Facilities
Fund EXPENSE Total: 205 - Sports Facilities
CA - Capital Outlay
Program Total: 372 - Pedretti Park
Account Classification Total: CA - Capital Outlay
186

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 206 - Traffic Safety
Department: 20 - Police
Division: 441 - Police

REVENUES
206-20-441.33000 Interest Income 6,164 0 (872) 6,300
206-20-441.33099 Market Valuation 2,290 0 0 0
8,454 0 (872) 6,300
206-20-441.35197_013 Admin Fee Towed Vehicle Release 75,700 55,000 68,600 55,000 75,700 55,000 68,600 55,000
84,154 55,000 67,728 61,300
84,154 55,000 67,728 61,300
84,154 55,000 67,728 61,300
206-20-441.41100_001 Overtime Standard 3,624 10,000 6,089 4,500 3,624 10,000 6,089 4,500
206-20-441.42006 SUI 0 0 4 0
206-20-441.42007 Workers Comp Insurance 32 281 211 88
206-20-441.42008 City Liability Insurance 314 426 881 192 206-20-441.42010 Medicare Tax 51 145 135 65
397 852 1,232 345
206-20-441.43125_036 Maintenance Traffic Equipment 15,560 53,000 18,261 25,880 15,560 53,000 18,261 25,880
206-20-441.44030_000 Minor Equipment Miscellaneous 0 35,000 1,900 0 0 35,000 1,900 0
206-20-441.47095_000 Training General/Travel 17,731 25,000 5,611 25,000 17,731 25,000 5,611 25,000
37,312 123,852 33,093 55,725
37,312 123,852 33,093 55,725
37,312 123,852 33,093 55,725
84,154 55,000 67,728 61,300
37,312 123,852 33,093 55,725
46,842 (68,852) 34,635 5,575
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance Fund REVENUE Total: 206 - Traffic Safety
Fund EXPENSE Total: 206 - Traffic Safety
Fund Total: 206 - Traffic Safety
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 441 - Police
Department Total: 20 - Police
EXPENSES Total
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services
Account Classification Total: CO - Contractual Services Division Total: 441 - Police
Department Total: 20 - Police
REVENUES Total

EXPENSES
Department: 20 - Police
Division: 441 - Police
City of Turlock Proposed 26-27 Budget
Fund 206 Traffic Safety
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 187

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 215 Federal Street Funding
Program
For more than fifty years, the Federal Highway Administration has provided funds to build and maintain certain "collector" and "arterial" streets within local jurisdictions. An early rationale was that roads were an important means of bringing the nation together, linking interior agricultural markets with manufacturing and trade. In 1956 the Federal Highway Trust Fund was created which increased the federal tax on motor fuels and ordered the government to deposit revenues from the motor fuel and other federal taxes on highway users into the trust fund.

These federal funds are apportioned to the states and down through to the counties and cities.

In Stanislaus County, the Stanislaus Council of Governments (StanCOG) apportions the federal funds through a number of grant programs. California, and thereby the City of Turlock, is subject to federal laws and regulations regarding their distribution. Provisions of the federalaid program are codified in Title 23 of the U.S. Code. It contains about 60 sections that establish the program, spell out the policy objectives, and specify the rules for distributing federal aid. The program guidelines outline to local jurisdictions the kinds of highway projects which are eligible for specific categories of federal aid, as well as dictate requirements for local jurisdictions to provide the local government match. In addition, these requirements are intended to advance social objectives unrelated to transportation such as environmental and employment goals. Federal regulations and requirements include National Environmental Policy Act (NEPA), Disadvantaged Business Enterprise (DBE) race neutral and race conscious measures, Buy America, Davis Bacon Act wage determinations, and many other requirements promulgated by the Federal Highway Administration and enforced by Caltrans.

Since the federal programs provide such a significant source of transportation funds, it would be difficult for Turlock or any local jurisdiction to choose not to participate.

In general, the federal-aid highway program requires the City of Turlock to match federal funding. The federal share for most types of projects is 88.53% but can be significantly larger based on the various requirements of individual projects. Matching funds are generally provided by Measure L, development impact fees, and state gas tax funds, but can be provided by other sources depending on the nature of the project. 188

CITY OF TURLOCK BUDGET FY 26-27
Fund 215 Federal Street Funding
Program

PROGRAMS
Surface Transportation Block Grant Program (STBG)
●
●
Congestion Mitigation and Air Quality Program (CMAQ)
●
●
●
●
●
Active Transportation Plan (ATP)
Highway Safety Improvement Program (HSIP)
●
Funds are directed to projects and programs for a broad variety of streets and road work.

Typical projects that qualify to be funded under this federal program are roadway surfacing and reconstruction. The following projects have been programmed to receive STBG funds:

Intersection Improvements at Golden State Blvd, Golf Road, and Berkeley Avenue Rehabilitation of Geer Road
Funds are directed to transportation projects and programs which contribute to the attainment or maintenance of National Ambient Air Quality Standards in non-attainment or air quality maintenance areas for ozone, carbon monoxide, or particulate matter under provisions in the Federal Clean Air Act. The following projects have received or will receive CMAQ funds:

Traffic signal at the intersection of W. Taylor Road and N. Walnut Road Traffic signal at the intersection of W. Main Street and S. Tegner Road Traffic signals on Countryside Drive to commercial driveways north of Fulkerth Signal coordination on Lander Avenue
Signal coordination on Christoffersen Parkway
Funds are directed to transportation projects and programs which contribute to non-vehicle modes of transportation infrastructure such as safe routes to schools, pedestrian facilities, bicycle facilities. The City has completed projects with ATP funding in the past, but does not have any current or programmed ATP projects.

Funds are directed to transportation projects and programs which contribute to the safety of the traveled public right of way. A new prerequisite to award of HSIP funds is the adoption and maintenance of a data driven safety plan. The following project has been programmed to receive HSIP funds:

Safe Streets for All Safety Action Plan
189

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 215 - Streets - Grant Funded Projects
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
215-00-000.33099 Market Valuation 28,318 0 0 0
28,318 0 0 0
28,318 0 0 0
28,318 0 0 0
215-40-420.33000 Interest Income 67,068 0 (9,485) 67,800 67,068 0 (9,485) 67,800
215-40-420.34100_001 Federal Street Grants STBGP 337,987 0 810 0 215-40-420.34100_002 Federal Street Grants CMAQ 49,570 4,141,527 7,032 2,424,010 215-40-420.34100_004 Federal Street Grants HSIP 0 0 0 160,000 387,558 4,141,527 7,842 2,584,010
215-40-420.38001_317 Transfers In From F217 STRS ADA-P1758 225,000 0 0 0 215-40-420.38001_318 Transfers In From F217 Ped Inter-P1759 1,118 0 0 0 215-40-420.38001_328 Transfers In fr F218 GSB Rehab-P1753 10,539 0 0 0 215-40-420.38001_329 Transfers In fr F218 Pedras Rehab 0 591,000 0 0 215-40-420.38001_331 Transfers In fr F218 GSB Signal Coord-P20038 13,000 52,000 0 5,000 215-40-420.38001_346 Transfers In fr F218 P#22035 Countryside/Busi 0 1,074,000 0 1,181,000 215-40-420.38001_347 Transfers In fr F218
P#23034SignalCoordLander 0 0 0 181,000
215-40-420.38001_348 Transfers In fr F218 P#23035SignalCoordChrist 0 0 0 172,000 215-40-420.38001_352 Transfers In from F218-40-463 P#1758 0 227,017 0 0 215-40-420.38001_353 Transfers In fr F218-40-462 P#25045 0 0 0 5,000 249,657 1,944,017 0 1,544,000
704,282 6,085,544 (1,643) 4,195,810
704,282 6,085,544 (1,643) 4,195,810
732,600 6,085,544 (1,643) 4,195,810
215-40-420.51210 Federal Street Projects 1,007,982 5,126,365 1,681,545 3,931,967 1,007,982 5,126,365 1,681,545 3,931,967
1,007,982 5,126,365 1,681,545 3,931,967
1,007,982 5,126,365 1,681,545 3,931,967
1,007,982 5,126,365 1,681,545 3,931,967
732,600 6,085,544 (1,643) 4,195,810
1,007,982 5,126,365 1,681,545 3,931,967
(275,381) 959,179 (1,683,189) 263,843
Department: 40 - Development Services
Division: 420 - Federal Grant Projects
Fund REVENUE Total: 215 - Streets - Grant Funded Projects Fund EXPENSE Total: 215 - Streets - Grant Funded Projects Fund Total: 215 - Streets - Grant Funded Projects
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division Total: 420 - Federal Grant Projects
Department Total: 40 - Development Services
EXPENSES Total
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 420 - Federal Grant Projects
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 420 - Federal Grant Projects
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
City of Turlock Proposed 26-27 Budget
Fund 215 Streets - Grant Funded Projects
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 000 - Non-Departmental
Department Total: 00 - Non-Departmental
190

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
●
●
●
●
●
Fund projects to design and maintain transportation facilities to be compatible with adjacent land uses
Provide funding to plan, develop, and implement a transportation system that enhances the livability of our residential neighborhoods Provide funding to plan, develop and implement a transportation system that protects and enhances air and water quality, protects and enhances scenic routes and vistas, and minimizes noise impacts on residential areas Match funding for a number of various federally funded street projects Fund 216 Local Transportation
Fund (LTF) for Streets and Roads
The Transportation Development Act (TDA) is a local jurisdiction’s ticket to funding for public transportation. The TDA provides a State funding source for use by local jurisdictions at the county level to improve existing public transportation and encourage regional public transportation coordination. It also provides some funding for bicycle and pedestrian projects.

Street and road projects eligible for Local Transportation Funds include those that are necessary or convenient to the development, construction, and maintenance of the City’s street network, including planning, acquisition of real property, and construction.

Local program projects to protect and enhance the service level of the transportation system
Fund projects to preserve, maintain and enhance the existing transportation system and increase efficiency of the existing system by emphasizing transportation system management techniques
191

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 216 - Streets - Local Transportation
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
216-00-000.33099 Market Valuation 14,952 0 0 0
14,952 0 0 0
14,952 0 0 0
14,952 0 0 0
14,952 0 0 0
14,952 0 0 0
14,952 0 0 0
Department: 40 - Development Services
Division: 421 - Operations

REVENUES
216-40-421.35205_001 Traffic Engineering Services Development Services TTCP Review 66 0 0 0
216-40-421.35205_006 Traffic Engineering Services Residential Street ClosurePermit 232 0 237 0
298 0 237 0
216-40-421.37102 Reimb Traffic Signal Damages 6,098 0 0 0 6,098 0 0 0
6,396 0 237 0
6,396 0 237 0
6,396 0 237 0
216-40-421.47010 Bank Charges 76 700 0 100
76 700 0 100
76 700 0 100
76 700 0 100
76 700 0 100
6,396 0 237 0
76 700 0 100
6,319 (700) 237 (100)
No revenues or expenses budgeted for this Fiscal Year.

No revenues or expenses budgeted for this Fiscal Year.

Fund REVENUE Total: 216 - Streets - Local Transportation Fund EXPENSE Total: 216 - Streets - Local Transportation Division Total: 421 - Operations
Division Total: 421 - Operations
Department Total: 40 - Development Services
EXPENSES Total
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 421 - Operations
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
Division Total: 421 - Operations
Department Total: 40 - Development Services
Division Total: 000 - Non-Departmental
Department Total: 00 - Non-Departmental
REVENUES Total
Fund REVENUE Total: 216 - Streets - Local Transportation Fund EXPENSE Total: 216 - Streets - Local Transportation Division Total: 000 - Non-Departmental
City of Turlock Proposed 26-27 Budget
Fund 216 Streets - Local Transportation
Division: 422 - Capital
Division: 423 - Prop 42/1B
IN - Interest Income
Account Classification Total: IN - Interest Income
192

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 216 Streets - Local Transportation
Division: 424 - Trench Restoration

REVENUES
216-40-424.33000 Interest Income 8,783 0 (1,242) 8,900
8,783 0 (1,242) 8,900
216-40-424.35723 Trench Restoration Fee 36,049 25,000 29,710 30,000 36,049 25,000 29,710 30,000
44,832 25,000 28,468 38,900
44,832 25,000 28,468 38,900
44,832 25,000 28,468 38,900
216-40-424.51224 Trench Restoration Projects 0 100,000 0 100,000 0 100,000 0 100,000
0 100,000 0 100,000
0 100,000 0 100,000
0 100,000 0 100,000
44,832 25,000 28,468 38,900
0 100,000 0 100,000
44,832 (75,000) 28,468 (61,100)
Division: 434 - Non Motorized

REVENUES
216-40-434.34106 LTF - Non Motorized 0 0 0 476,000
0 0 0 476,000
216-40-434.38001_344 Transfers In fr F218 P#23057 MV Bike Lane Imp 95,000 0 0 0
95,000 0 0 0
95,000 0 0 476,000
95,000 0 0 476,000
95,000 0 0 476,000
216-40-434.51221 Non Motorized Projects 12,000 150,000 0 476,000 12,000 150,000 0 476,000
12,000 150,000 0 476,000
12,000 150,000 0 476,000
12,000 150,000 0 476,000
95,000 0 0 476,000
12,000 150,000 0 476,000
Division Total: 434 - Non Motorized 83,000 (150,000) 0 0 Account Classification Total: CA - Capital Outlay
Division Total: 434 - Non Motorized
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 216 - Streets - Local Transportation Fund EXPENSE Total: 216 - Streets - Local Transportation Department Total: 40 - Development Services
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 434 - Non Motorized
CA - Capital Outlay
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
CH - Charges for Services
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 434 - Non Motorized
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
Division Total: 424 - Trench Restoration
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 216 - Streets - Local Transportation Fund EXPENSE Total: 216 - Streets - Local Transportation REVENUES Total
Division Total: 424 - Trench Restoration
IN - Interest Income
Account Classification Total: IN - Interest Income

EXPENSES
Department: 40 - Development Services
Division: 424 - Trench Restoration
Account Classification Total: CH - Charges for Services Division Total: 424 - Trench Restoration
Department Total: 40 - Development Services
193

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 216 Streets - Local Transportation
Division: 435 - Streets & Roads

REVENUES
216-40-435.33000 Interest Income 22,848 37,200 (3,963) 23,100 22,848 37,200 (3,963) 23,100
216-40-435.35205_001 Traffic Engineering Services Development Services TTCP Review 45,136 15,000 34,815 40,000
216-40-435.35205_002 Traffic Engineering Services Special Event Permit TTCP Review 1,900 2,000 500 2,000
216-40-435.35205_005 Traffic Engineering Services Transportation Permits 752 1,000 1,268 1,000
216-40-435.35205_006 Traffic Engineering Services Residential Street ClosurePermit 0 200 0 200
47,788 18,200 36,583 43,200
216-40-435.37102 Reimb Traffic Signal Damages 0 0 6,157 0 0 0 6,157 0
216-40-435.38001_300 Transfers In Fr Fd 219 Signal Light Maint 770,000 0 0 0 770,000 0 0 0
840,635 55,400 38,777 66,300
840,635 55,400 38,777 66,300
840,635 55,400 38,777 66,300
216-40-435.43030 City Engineering Services 69,830 100,000 40,569 100,000 216-40-435.43055_002 Consultant Audit 6,233 11,566 8,892 6,701 216-40-435.43060_000 Contract Services General 0 10,000 0 0 216-40-435.43060_003 Contract Services Signalization 458,186 0 0 0 216-40-435.43269 Dept of Trans/Sign 28,878 50,000 26,334 40,000 563,126 171,566 75,794 146,701
216-40-435.44001_106 Supplies Signal Maintenance Parts 115,730 0 0 0 115,730 0 0 0
216-40-435.45002_000 Turlock Irrigation District General 303,280 0 0 0 303,280 0 0 0
982,136 171,566 75,794 146,701
982,136 171,566 75,794 146,701
982,136 171,566 75,794 146,701
840,635 55,400 38,777 66,300
982,136 171,566 75,794 146,701
(141,501) (116,166) (37,017) (80,401)
1,001,815 80,400 67,482 581,200
994,213 422,266 75,794 722,801
7,602 (341,866) (8,312) (141,601)
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Fund EXPENSE Total: 216 - Streets - Local Transportation Division Total: 435 - Streets & Roads
Account Classification Total: UT - Utilities
Division Total: 435 - Streets & Roads
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 216 - Streets - Local Transportation

EXPENSES
Department: 40 - Development Services
Division: 435 - Streets & Roads
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: OR - Other Revenues
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 435 - Streets & Roads
Department Total: 40 - Development Services
REVENUES Total
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Fund Total: 216 - Streets - Local Transportation
Fund Total: 216 - Streets - Local Transportation
Fund REVENUE Total: 216 - Streets - Local Transportation Fund EXPENSE Total: 216 - Streets - Local Transportation 194

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
●
●
●
Protect the stormwater system by providing leaf collection services.

Effectively manage watering restrictions and monitor impacts to help prevent the loss of trees.

Proactively address potholes on both residential streets and major thoroughfares.

Fund 217 Street Maintenance
(Gas Tax)
The Streets Maintenance Division oversees the operation, maintenance, and safety of streets, street signage, public parking lots, and medians throughout the City to ensure the safe passage of pedestrians and vehicular traffic.

Respond to and assist with the emergency needs of Police and Fire Services by providing traffic control and road hazard removal support as necessary.

Respond to and assist with the emergency needs of municipal services by providing support during street flooding, malfunctioning traffic signals, and other municipal service-related needs.

Respond to damaged street signage within 24 hours of notification and repair or replace as needed.
195

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
Fund: 217 - Streets - Gas Tax
Department: 00 - Non-Departmental
Division: 000 - Non-Departmental

REVENUES
217-00-000.33099 Market Valuation 6,634 0 0 0
6,634 0 0 0
6,634 0 0 0
6,634 0 0 0
6,634 0 0 0
6,634 0 0 0
6,634 0 0 0
Department: 50 - Municipal Services
Division: 145 - Vehicles/Equipment

REVENUES
217-50-145.38001_183 Transfers In Fr Fd 217 Turf Replacement 0 0 0 10,000 0 0 0 10,000
0 0 0 10,000
0 0 0 10,000
0 0 0 10,000
217-50-145.51020 Equipment Replacement 0 0 0 22,000
0 0 0 22,000
0 0 0 22,000
0 0 0 22,000
0 0 0 22,000
0 0 0 10,000
0 0 0 22,000
0 0 0 (12,000)
Division: 510 - Gas Tax

REVENUES
217-50-510.33000 Interest Income (3,615) 18,700 0 23,900 (3,615) 18,700 0 23,900
217-50-510.34162_001 Gas Tax Section 2105 447,809 465,883 327,229 467,239 217-50-510.34162_002 Gas Tax Section 2106 268,199 274,517 196,204 279,115 217-50-510.34162_003 Gas Tax Section 2107 601,558 635,198 430,242 624,486 217-50-510.34162_004 Gas Tax Section 2107.5 0 7,500 7,500 7,500 217-50-510.34162_005 Gas Tax Section 2103 688,588 675,018 509,756 714,862 2,006,154 2,058,116 1,470,931 2,093,202
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
CH - Charges for Services
Fund REVENUE Total: 217 - Streets - Gas Tax
Fund EXPENSE Total: 217 - Streets - Gas Tax
Division Total: 145 - Vehicles/Equipment
Division: 145 - Vehicles/Equipment
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division Total: 145 - Vehicles/Equipment
Department Total: 50 - Municipal Services
Division Total: 145 - Vehicles/Equipment
Department Total: 50 - Municipal Services
REVENUES Total

EXPENSES
Department: 50 - Municipal Services
EXPENSES Total
REVENUES Total
Fund REVENUE Total: 217 - Streets - Gas Tax
Fund EXPENSE Total: 217 - Streets - Gas Tax
Division Total: 000 - Non-Departmental
TI - Transfers In
Account Classification Total: TI - Transfers In
City of Turlock Proposed 26-27 Budget
Fund 217 Streets - Gas Tax
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 000 - Non-Departmental
Department Total: 00 - Non-Departmental
196

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 217 Streets - Gas Tax
217-50-510.35157 Landscape Inspection 8,700 7,000 5,850 7,000 8,700 7,000 5,850 7,000
217-50-510.37010_000 Miscellaneous General 13,031 2,500 4,825 2,500 217-50-510.37030 Sale of Property 0 0 486 0
13,031 2,500 5,311 2,500
217-50-510.38001_089 Transfers In Computer Replacement 0 6,230 6,230 0 0 6,230 6,230 0
2,024,270 2,092,546 1,488,323 2,126,602
2,024,270 2,092,546 1,488,323 2,126,602
2,024,270 2,092,546 1,488,323 2,126,602
217-50-510.41001 Full Time Salaries 531,434 593,485 406,847 458,831 217-50-510.41002_000 Part Time Help General 34,888 38,000 33,722 43,000 217-50-510.41002_005 Part Time Help Clerical 1,875 2,000 1,536 2,000 217-50-510.41004 Non-City Sponsored Events 0 500 0 500
217-50-510.41050 Bilingual Pay 125 129 163 132
217-50-510.41051 Confidential Pay 310 257 211 265
217-50-510.41052 Educational Incentive 43 0 204 240
217-50-510.41053 Sick Leave Conversion Pay 2,094 4,000 3,709 2,500 217-50-510.41054 Stand By Wages 7,421 8,000 5,875 7,000 217-50-510.41055 Vacation Conversion Pay 5,018 4,000 0 2,000 217-50-510.41056 Management Leave Conversion 596 400 214 500 217-50-510.41059 Continuous Service Pay 7,419 8,610 7,087 3,632 217-50-510.41100_001 Overtime Standard 7,614 8,000 11,496 10,000 217-50-510.49006 Salary Credits From Other Departments (100,442) (45,000) (3,924) 0 217-50-510.49007 Salary Charges From Other Departments 132,914 0 0 0 631,307 622,381 467,140 530,600
217-50-510.42002 Medical Dental Plan 135,866 125,656 136,313 79,511 217-50-510.42003 Vision Insurance 1,374 1,631 993 983
217-50-510.42004 Long Term Disability Insurance 2,102 2,226 1,703 1,592 217-50-510.42005 Life Insurance 1,138 1,122 769 698
217-50-510.42006 SUI 543 281 249 224
217-50-510.42007 Workers Comp Insurance 4,969 14,100 10,585 9,385 217-50-510.42008 City Liability Insurance 41,002 47,546 33,110 36,850 217-50-510.42009 PERS 96,665 107,173 73,758 81,682
217-50-510.42010 Medicare Tax 8,375 9,344 6,599 7,334
217-50-510.42011 Social Security 2,279 2,480 2,202 2,790 217-50-510.42012 Retiree Health Insurance 11,324 12,613 8,730 9,945 217-50-510.42013 Deferred Comp 4,109 5,538 3,415 4,230
217-50-510.42014 Deferred Comp In Lieu 7,718 7,695 6,527 13,395 217-50-510.42016 Employee Contrib To PERS (48,506) (54,316) (36,036) (41,681) 217-50-510.42019 PERS UAL (Unfunded Accrued Liability) 153,564 159,576 132,980 134,010 422,522 442,665 381,898 340,948
217-50-510.43005_000 Alarm Monitoring General 776 780 626 780 SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
CO - Contractual Services

EXPENSES
Department: 50 - Municipal Services
Division: 510 - Gas Tax
Account Classification Total: OR - Other Revenues
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 510 - Gas Tax
Department Total: 50 - Municipal Services
REVENUES Total
Account Classification Total: CH - Charges for Services OR - Other Revenues
197

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 217 Streets - Gas Tax
217-50-510.43020 Car Wash 35 90 0 90
217-50-510.43055_001 Consultant Arborist 0 1,000 0 10,000 217-50-510.43060_000 Contract Services General 0 22,000 4,910 16,310 217-50-510.43060_010 Contract Services Traffic Count Data Collection 5,724 0 0 0 217-50-510.43065 Copier Maintenance/Lease 80 150 81 150 217-50-510.43077 Tree Trimming 9,680 40,000 19,980 40,000 217-50-510.43110 Laundry & Linen Service 2,205 2,500 1,625 2,500 217-50-510.43120_005 Building Maintenance Repairs 711 3,000 1,785 3,000 217-50-510.43125_013 Maintenance New World Software 257 260 270 283 217-50-510.43125_016 Maintenance Weed Spraying 2,121 25,700 18,555 27,000 217-50-510.43125_037 Maintenance MMS Subscription 2,703 2,703 2,703 2,703 217-50-510.43150 Pest Control 260 300 196 300
217-50-510.43153 Gopher Control 0 720 0 0
217-50-510.43155 Physicals, Shots & Psychological 608 1,000 989 1,000 217-50-510.43200 Street Trees/Sidewalk Program 1,298 10,000 350 10,000 217-50-510.43296 Street Sweeping 0 264,000 187,664 275,000 217-50-510.43365 Trash Capture 0 0 0 50,000
26,458 374,203 239,734 439,116
217-50-510.44001_000 Supplies General 92,674 141,000 67,920 43,000 217-50-510.44001_110 Supplies Non LMD Lighting 116,791 100,000 0 100,000 217-50-510.44001_118 Supplies Fencing 0 10,000 0 5,000
217-50-510.44001_136 Supplies Signs 10,258 14,000 7,849 14,000 217-50-510.44005_010 Chemicals Fertilizers 0 12,000 0 12,000 217-50-510.44010_001 Computer Software Maintenance 0 200 0 200 217-50-510.44010_100 Computer Replacement 0 1,100 1,019 0 217-50-510.44030_000 Minor Equipment Miscellaneous 8,250 9,775 4,470 9,000 217-50-510.44030_001 Minor Equipment Safety 127 3,450 1,065 3,450 217-50-510.44030_002 Minor Equipment Tools 13,845 20,000 129 10,000 241,945 311,525 82,452 196,650
217-50-510.45001_000 Telephone General 616 750 521 750
217-50-510.45001_002 Telephone Wireless/Tablet Service Plan 2,702 3,000 2,609 3,000 217-50-510.45002_000 Turlock Irrigation District General 1,461 102,000 104,914 122,000 217-50-510.45002_010 Turlock Irrigation District TID Improvement District 0 22,000 29,281 30,000
217-50-510.45003_006 PG & E Corp Yard Building 98 150 83 150 4,878 127,900 137,409 155,900
217-50-510.46000 Auto Allowance 481 360 407 480
217-50-510.46010 Equipment Rental 0 5,000 0 5,000
217-50-510.46020 Fleet Maintenance Labor 131,112 60,000 59,697 70,000 217-50-510.46025 Outside Contractor Labor 14,289 20,000 13,733 20,000 217-50-510.46030_000 CNG General 3,575 1,500 3,362 3,500 217-50-510.46031 Fuel 51,172 57,200 45,467 57,200
217-50-510.46032 Vehicle & Small Equipment Maintenance Parts 155,779 50,000 30,504 50,000 217-50-510.46034 Vehicle Insurance 7,208 6,400 7,009 10,500 363,616 200,460 160,179 216,680
217-50-510.47005 Advertising 138 0 0 0
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: CO - Contractual Services Account Classification Total: UT - Utilities
SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance UT - Utilities
198

G/L Account Number Account Description
FY 24-25
Actual
FY 25-26
Amended
Budget
FY 25-26
Actual YTD at
4/30/26
FY 26-27
Proposed
Budget
City of Turlock Proposed 26-27 Budget
Fund 217 Streets - Gas Tax
217-50-510.47010 Bank Charges 56 400 0 100
217-50-510.47020 Certification 0 1,000 140 0
217-50-510.47065 Professional Development 235 300 27 315 217-50-510.47080 Shoe Allowance 1,050 3,500 1,400 2,500 217-50-510.47081 Educational Assistance Program
Reimbursement 1,000 1,000 0 1,000
217-50-510.47090 Testing & Recruitment 16 200 100 200
217-50-510.47095_000 Training General/Travel 3,245 10,000 4,079 10,000 217-50-510.47320_001 Repair Program Sidewalk 2,354 50,000 8,462 50,000 217-50-510.47322 Street Light & Traffic Signal Repairs & Maintenance 30,000 0 0 0
38,094 66,400 14,208 64,115
217-50-510.51226 Roadway Element Maintenance 0 50,000 7,802 50,000 0 50,000 7,802 50,000
217-50-510.48001_083 Transfers Out To Fd 501 for I.T. Services 29,296 37,189 30,990 39,034 217-50-510.48001_085 Transfers Out To Fd 501 IT Infrastructure 2,170 2,099 2,099 3,405 217-50-510.48001_089 Transfers Out To Fd 242 Computer
Replacement 600 0 0 0
217-50-510.48001_090 Transfers Out Vehicle & Equip Replacement 130,000 130,000 130,000 0 217-50-510.48001_183 Transfers Out To 217-50-145 Turf Replacement 10,000 10,000 10,000 10,000 217-50-510.48001_186 Transfers Out To Fd 301 ADA Sidewalk Improve 29,124 30,000 0 0
217-50-510.48001_318 Transfers Out To F215 Ped Inter-P1759 1,118 0 0 0 217-50-510.48001_354 Transfers Out to GF 110 for Admin Allocation 0 0 0 96,610 202,308 209,288 173,089 149,049
1,931,127 2,404,822 1,663,910 2,143,058
1,931,127 2,404,822 1,663,910 2,143,058
1,931,127 2,404,822 1,663,910 2,143,058
2,024,270 2,092,546 1,488,323 2,126,602
1,931,127 2,404,822 1,663,910 2,143,058
93,143 (312,276) (175,588) (16,456)
Division: 511 - Gas Tax - Section 2103

REVENUES
217-50-511.33000 Interest Income 27,246 0 (3,853) 0
27,246 0 (3,853) 0
27,246 0 (3,853) 0
27,246 0 (3,853) 0
27,246 0 (3,853) 0
27,246 0 (3,853) 0
27,246 0 (3,853) 0
Fund REVENUE Total: 217 - Streets - Gas Tax
Fund EXPENSE Total: 217 - Streets - Gas Tax
Division Total: 511 - Gas Tax - Section 2103
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 511 - Gas Tax - Section 2103
Department Total: 50 - Municipal Services
REVENUES Total
Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
EXPENSES Total
Fund REVENUE Total: 217 - Streets - Gas Tax
Fund EXPENSE Total: 217 - Streets - Gas Tax
Division Total: 510 - Gas Tax
Account Classification Total: CA - Capital Outlay
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 510 - Gas Tax
Department Total: 50 - Municipal Services
199