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

REVENUES
412-51-536.33000 Interest Income 12,368 15,200 (1,982) 12,500 412-51-536.33099 Market Valuation 5,441 0 0 0
17,809 15,200 (1,982) 12,500
412-51-536.35433 Sewer Line Construction 63,921 70,000 159,831 80,000 63,921 70,000 159,831 80,000
81,730 85,200 157,849 92,500
81,730 85,200 157,849 92,500
81,730 85,200 157,849 92,500
412-51-536.47010 Bank Charges 29 300 0 100
412-51-536.47060 Prior Year Reimbursements 0 11,300 0 0 29 11,600 0 100
412-51-536.51270 Construction Project 35 350,000 0 350,000 35 350,000 0 350,000
64 361,600 0 350,100
64 361,600 0 350,100
64 361,600 0 350,100
81,730 85,200 157,849 92,500
64 361,600 0 350,100
81,666 (276,400) 157,849 (257,600)
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
Fund EXPENSE Total: 412 - Sewer Construction
Fund Total: 412 - Sewer Construction
Account Classification Total: CA - Capital Outlay
Division Total: 536 - Capital
Department Total: 51 - Sewer
EXPENSES Total
Fund REVENUE Total: 412 - Sewer Construction
Division Total: 536 - Capital
Department Total: 51 - Sewer
REVENUES Total

EXPENSES
Department: 51 - Sewer
Division: 536 - Capital
City of Turlock Proposed 26-27 Budget
Fund 412 Sewer Construction
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 332

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS
●
●
●
●

BUDGET HIGHLIGHTS
●
Prepare strategic infrastructure and investment plans to effectively plan for growth and development with an appropriate financing strategy
Ensure the City of Turlock Wastewater Treatment Facility remains a state of the art operation. Comply with the provisions RWQCB'S Waste Discharge Requirements for the City of Turlock's Control Facility
No expansion projects are planned for the upcoming FY.

Fund 413 Water Quality Control
Capital Expansion Reserve
The Water Quality Control Capital Expansion Reserve is used to construct capital wastewater and storm water projects necessitated by new growth and development. The City of Turlock collects development impact fees to add capacity to the wastewater and storm water systems as new growth and development occurs, and to ensure that growth pays its own way without subsidies from existing customers.

To mitigate the impacts of growth on the City of Turlock's wastewater and storm water infrastructure, capital improvements are programmed to do the following:

Ensure that new growth and development does not create deficiencies in the City's critical wastewater and storm water systems
Invest prudently in critical infrastructure improvements that will improve system capacity
333

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

REVENUES
413-51-536.33000 Interest Income 357,769 294,400 (57,117) 361,400 413-51-536.33099 Market Valuation 149,496 0 0 0
507,265 294,400 (57,117) 361,400
413-51-536.35434 Sewer Capital Expansion Fee 1,070,449 1,000,000 364,380 0 1,070,449 1,000,000 364,380 0
1,577,714 1,294,400 307,263 361,400
1,577,714 1,294,400 307,263 361,400
1,577,714 1,294,400 307,263 361,400
413-51-536.47010 Bank Charges 848 5,800 0 900
848 5,800 0 900
848 5,800 0 900
848 5,800 0 900
848 5,800 0 900
1,577,714 1,294,400 307,263 361,400
848 5,800 0 900
1,576,866 1,288,600 307,263 360,500
Division: 537 - Headworks

REVENUES
413-51-537.35435 Reserve Capacity Charges 172 0 (57) 0
172 0 (57) 0
172 0 (57) 0
172 0 (57) 0
172 0 (57) 0
413-51-537.47083 Industrial Rate Payer Assistance Program 940,443 1,750,000 1,240,164 0 940,443 1,750,000 1,240,164 0
940,443 1,750,000 1,240,164 0
940,443 1,750,000 1,240,164 0
940,443 1,750,000 1,240,164 0
172 0 (57) 0
940,443 1,750,000 1,240,164 0
(940,270) (1,750,000) (1,240,222) 0
Division: 539 - RWQCF Upgrade and Expansion
Division: 536 - Capital
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services Division Total: 536 - Capital
Department Total: 51 - Sewer
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 536 - Capital
Department Total: 51 - Sewer
EXPENSES Total
City of Turlock Proposed 26-27 Budget
Fund 413 WQC-Capital Expansion Reserve
REVENUES Total

EXPENSES
Department: 51 - Sewer
Division Total: 537 - Headworks
Department Total: 51 - Sewer
REVENUES Total

EXPENSES
Department: 51 - Sewer
Fund REVENUE Total: 413 - WQC-Capital Expansion Reserve Fund EXPENSE Total: 413 - WQC-Capital Expansion Reserve Division Total: 536 - Capital
CH - Charges for Services
Account Classification Total: CH - Charges for Services EXPENSES Total
Fund REVENUE Total: 413 - WQC-Capital Expansion Reserve Fund EXPENSE Total: 413 - WQC-Capital Expansion Reserve Division Total: 537 - Headworks
Division: 537 - Headworks
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 537 - Headworks
Department Total: 51 - Sewer
334

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 413 WQC-Capital Expansion Reserve
No revenues or expenses budgeted for this Fiscal Year.
1,577,886 1,294,400 307,205 361,400
941,291 1,755,800 1,240,164 900
Fund Total: 413 - WQC-Capital Expansion Reserve 636,596 (461,400) (932,959) 360,500 Fund Total: 413 - WQC-Capital Expansion Reserve
Fund REVENUE Total: 413 - WQC-Capital Expansion Reserve Fund EXPENSE Total: 413 - WQC-Capital Expansion Reserve 335

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
●
●
Fund 414 Sewer Line/Trunk Construction
The purpose of this fund is to provide a revenue stream for the construction of public sewer trunk lines.

This program collects fees from developers at the building permit based on the use and zoning of the proposed development or other criteria as provided for in the Municipal Code.

Provide reimbursement to developers for the installation of sewer trunk lines Provide funds to the City of Turlock for the installation of sewer trunk lines Complete the preparation of a new fee nexus study and adjust fees as needed 336

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

REVENUES
414-51-536.33000 Interest Income 120,245 107,400 (19,227) 121,500 414-51-536.33099 Market Valuation 52,094 0 0 0
172,339 107,400 (19,227) 121,500
414-51-536.35197_012 Admin Fee Sewer Trunk Capacity Fee 12,731 10,000 7,619 10,000 414-51-536.35438 Line Construction 442,876 350,000 289,760 350,000 455,607 360,000 297,379 360,000
627,946 467,400 278,152 481,500
627,946 467,400 278,152 481,500
627,946 467,400 278,152 481,500
414-51-536.43169 Reporting 1,222 1,250 939 1,250
1,222 1,250 939 1,250
414-51-536.47010 Bank Charges 286 2,100 0 300
286 2,100 0 300
414-51-536.51270 Construction Project 275,289 2,700,000 107,700 1,390,000 275,289 2,700,000 107,700 1,390,000
276,797 2,703,350 108,640 1,391,550
276,797 2,703,350 108,640 1,391,550
276,797 2,703,350 108,640 1,391,550
627,946 467,400 278,152 481,500
276,797 2,703,350 108,640 1,391,550
Fund Total: 414 - Sewer LIne/Trunk Construction 351,149 (2,235,950) 169,512 (910,050) Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division Total: 536 - Capital
Department Total: 51 - Sewer
CO - Contractual Services
Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
EXPENSES Total
Fund REVENUE Total: 414 - Sewer LIne/Trunk Construction Fund EXPENSE Total: 414 - Sewer LIne/Trunk Construction Division Total: 536 - Capital
Department Total: 51 - Sewer
REVENUES Total

EXPENSES
Department: 51 - Sewer
Division: 536 - Capital
City of Turlock Proposed 26-27 Budget
Fund 414 Sewer Line/Trunk Construction
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 337

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●

BUDGET HIGHLIGHTS
●
Fund 416 Recycle Water Sales
This fund provides the funding for recycled water projects, primarily the Turlock component of the North Valley Regional Recycled Water Project (NVRRWP) through the sale of recycled water. The NVRRWP is a partnership between the cities of Turlock and Modesto who take their treated recycled water and send it to the Del Puerto Water District via the Delta Mendota Canal. The District, in turn, distributea that water to agricultural customers in its service area.

The Del Puerto Water District was responsible for all costs associated with construction and operation of the program. The project constructed a pipeline to convey recycled water by gravity from the City of Turlock's Harding Drain Bypass Pipeline to a pump station at the City of Modesto's Water Quality Control Facility on Jennings Road, where it combines with recycled water from Modesto for conveyance to the Delta Mendota Canal. The Turlock Component of the North Valley Project involved 37,800 linear feet (seven miles) of 36-inch diameter pipeline.

Ensure Turlock's disinfected tertiary-treated wastewater "recycled water" is used in a beneficial manner
Develop a stream or revenue from recycled water sales to construct, operate, and maintain capital infrastructure for the treatment and conveyance of recycled water While this project has been completed, maintenance is required for air relief valves, cathodic protection units, special valves and the Supervisory Control and Data Acquisition (SCADA) system.
338

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

REVENUES
416-51-530.33000 Interest Income 147,819 127,100 (23,287) 0 416-51-530.33099 Market Valuation 55,756 0 0 0
203,575 127,100 (23,287) 0
416-51-530.34176 City of Modesto Cost Sharing 0 400,000 0 400,000 0 400,000 0 400,000
416-51-530.35411 TID-Recycled Water-Walnut Energy Center 24,265 25,000 21,465 25,000 416-51-530.35414_002 Recycled Water Sales Del Puerto Water District 1,555,633 1,500,000 780,624 1,564,000 1,579,899 1,525,000 802,089 1,589,000
1,783,474 2,052,100 778,802 1,989,000
1,783,474 2,052,100 778,802 1,989,000
1,783,474 2,052,100 778,802 1,989,000
416-51-530.49007 Salary Charges From Other Departments 141,686 110,000 58,582 114,000 141,686 110,000 58,582 114,000
416-51-530.43115_000 Maint-Air & Heat General 0 500 0 500 416-51-530.43125_016 Maintenance Weed Spraying 525 1,500 680 1,500 416-51-530.43150 Pest Control 0 500 0 500
416-51-530.43311 Contract - Analysis Water Waste 6,078 50,000 7,361 25,000 416-51-530.43314 Contract Help - Service 54,955 155,000 26,237 125,000 416-51-530.43316 NPDES Permit Studies 127,296 250,000 128,740 200,000 416-51-530.43318 Professional Services-Debt 500 0 0 500 416-51-530.43319 Regulatory Fees 67,536 95,000 624 95,000 416-51-530.43320 Special Services/Projects 7,834 20,000 0 10,000 264,724 572,500 163,642 458,000
416-51-530.44001_000 Supplies General 5,153 25,000 12,272 25,000 5,153 25,000 12,272 25,000
416-51-530.45002_000 Turlock Irrigation District General 67,148 100,000 56,436 85,000 416-51-530.45017 City of Modesto-O & M Flow through 0 400,000 0 400,000 67,148 500,000 56,436 485,000
416-51-530.53024_001 SRF NVRRWP Loan Interest 324,182 315,428 314,237 305,326 416-51-530.53024_002 SRF NVRRWP Loan Principal 0 561,211 0 571,313 324,182 876,639 314,237 876,639
802,892 2,084,139 605,170 1,958,639
802,892 2,084,139 605,170 1,958,639
802,892 2,084,139 605,170 1,958,639
Account Classification Total: IG - Intergovernmental
CH - Charges for Services
Account Classification Total: CH - Charges for Services Division Total: 530 - Operations
Department Total: 51 - Sewer
City of Turlock Proposed 26-27 Budget
Fund 416 Recycled Water Sales
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: SA - Salaries
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance REVENUES Total

EXPENSES
Department: 51 - Sewer
Division: 530 - Operations
SA - Salaries
UT - Utilities
Account Classification Total: UT - Utilities
DS - Debt Service
Account Classification Total: DS - Debt Service
Division Total: 530 - Operations
Department Total: 51 - Sewer
EXPENSES Total
339

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 416 Recycled Water Sales
1,783,474 2,052,100 778,802 1,989,000
802,892 2,084,139 605,170 1,958,639
980,581 (32,039) 173,632 30,361
Fund REVENUE Total: 416 - Recycled Water Sales
Fund EXPENSE Total: 416 - Recycled Water Sales
Fund Total: 416 - Recycled Water Sales
340

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS
●
●
●
●
●
Fund 420 Water Enterprise
The City of Turlock operates its own water utility that is responsible for the provision of an adequate and reliable supply of potable water to approximately 20,000 residential, commercial and industrial accounts. All water is monitored to ensure compliance with stringent health standards established by the State Division of Drinking Water (DDW). The water utility is also responsible for ensuring adequate fire flows and pressures for fire suppression purposes. In December 2017, City Council adopted a series of rate increases that ended in January 2022.

The City of Turlock Water Enterprise is responsible for the safe, reliable, and cost-effective delivery of potable water to approximately 20,000 residential, commercial, and industrial service connections. Operating as a self-supporting utility funded through water rates and service charges rather than the City's General Fund, the Water Enterprise Fund supports the continued delivery of high-quality drinking water, maintenance of adequate system capacity and reliability, protection of public health, compliance with applicable local, state, and federal regulations, and investment in the infrastructure necessary to meet current and future community needs while promoting the efficient and sustainable management of the City's water resources.

Water Production: Operates and maintains the City's drinking water well system, which produced 4.041 billion gallons of potable water in 2025 from 15 active groundwater wells. The City of Turlock also received 2.103 billion gallons of surface water from SRWA in 2025.

Water Distribution: Operates, maintains, and repairs the City's drinking water distribution system, which includes approximately 300 miles of water mains, three one-million-gallon water storage tanks, one two-million-gallon water terminal tank, and nearly 20,000 water meters.

Water Conservation: Promotes the efficient and responsible use of water resources through conservation programs, public outreach, and regulatory compliance.

Capital Improvements: Coordinates the planning, maintenance, rehabilitation, and expansion of the City's water production and distribution infrastructure.

Drinking Water Quality & Safety: Protects the City's drinking water supply through water quality monitoring, implementation of drinking water standards, cross-connection control, and administration of the backflow prevention program. 341

CITY OF TURLOCK BUDGET FY 26-27
Fund 420 Water Enterprise
PROGRAMS (cont.)

GOALS AND OBJECTIVES
●
●
●
●
●
●
●
●
●
Regulatory Affairs: Ensures compliance with applicable local, state, and federal regulations governing potable water systems and environmental programs.

Responsibilities include employee health and safety, water quality compliance, stormwater requirements, air quality, waste and recycling programs, public outreach, environmental stewardship initiatives, and long-range utility planning based on data analysis and infrastructure needs assessments.

Protect public health by providing a safe, reliable, and adequate supply of drinking water that meets or exceeds all applicable State Division of Drinking Water (DDW) standards.

Operate and maintain the City's water production, treatment, storage, and distribution systems in a safe, reliable, efficient, and cost-effective manner while providing excellent customer service.

Maintain compliance with all local, state, and federal regulatory requirements governing drinking water quality, water system operations, and environmental stewardship.

Continue preventative maintenance programs and asset management practices to maximize system reliability, extend infrastructure life, and protect public investments.

Plan, design, and construct capital improvement projects necessary to maintain system capacity, improve operational resiliency, enhance security at critical water facilities, and support future growth, including improvements to wells, storage tanks, and other essential water infrastructure.

Begin the phased deployment of a citywide Advanced Metering Infrastructure (AMI) system to modernize meter reading operations, enhance leak detection capabilities, improve customer access to water usage information, and support longterm utility management goals.

Promote water conservation and efficient water use through public outreach, education, and compliance with applicable state conservation requirements.

Continue monitoring groundwater and surface water supplies, evaluating long-term water resource needs, and participating in regional water management efforts to ensure a sustainable and reliable water supply.

Continue implementation, operation, and regulatory coordination associated with the Downtown PCE Mitigation Treatment System in partnership with the CVRWQCB to protect groundwater resources and support long-term water quality objectives.
342

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: 420 - Water
Department: 52 - Water
Division Total: 145 - Vehicles/Equipment
Program Total: 223 - Water Enterprise

REVENUES
420-52-145-223.38001_090 Transfers In Vehicle & Equip. Replacement 0 0 0 712,637 0 0 0 712,637
0 0 0 712,637
0 0 0 712,637
0 0 0 712,637
0 0 0 712,637
420-52-145-223.51020 Equipment Replacement 0 0 0 478,650 0 0 0 478,650
0 0 0 478,650
0 0 0 478,650
0 0 0 478,650
0 0 0 478,650
0 0 0 712,637
0 0 0 478,650
0 0 0 233,987
Division: 550 - Operations

REVENUES
420-52-550.33000 Interest Income 769,697 566,600 (118,329) 777,400 420-52-550.33099 Market Valuation 348,013 0 0 0
420-52-550.33191 Interest Income-2017 Water Bond 6,055 0 0 6,200 1,123,765 566,600 (118,329) 783,600
420-52-550.35507 PCE Recovery-Prop 1 Grant 131,264 0 448,045 0 131,264 0 448,045 0
420-52-550.35500_001 Water Sales Residential Flat 41,243 25,000 29,738 35,000 420-52-550.35500_002 Water Sales Residential Metered 15,700,454 15,700,000 12,350,999 16,300,000 420-52-550.35500_003 Water Sales Multiple Flat 658,841 630,000 514,768 630,000 420-52-550.35500_004 Water Sales Commercial Flat 27,932 25,000 13,069 0 420-52-550.35500_005 Water Sales Multiple Metered 1,720,876 1,740,000 1,390,199 1,860,000 420-52-550.35500_006 Water Sales Commercial Metered 2,711,406 2,800,000 2,091,228 2,800,000 420-52-550.35500_007 Water Sales Industrial Metered 1,991,496 1,950,000 1,503,994 2,000,000 420-52-550.35500_008 Water Sales Landscape Meter 1,316,856 1,300,000 1,014,827 1,350,000 420-52-550.35501 Water Connection Fee 53,742 65,000 90,048 65,000 420-52-550.35502 Construction Water 21,794 18,000 13,839 18,000 420-52-550.35503 Water Analysis 11,383 10,000 13,974 12,000 REVENUES Total

EXPENSES
Department: 52 - Water
Division: 145 - Vehicles/Equipment
Program: 223 - Water Enterprise
City of Turlock Proposed 26-27 Budget
Fund 420 Water
TI - Transfers In
Account Classification Total: TI - Transfers In
Program Total: 223 - Water Enterprise
Division Total: 145 - Vehicles/Equipment
Department Total: 52 - Water
CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Program Total: 223 - Water Enterprise
Division Total: 145 - Vehicles/Equipment
Department Total: 52 - Water
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
CH - Charges for Services
EXPENSES Total
Fund REVENUE Total: 420 - Water
Fund EXPENSE Total: 420 - Water
Program Total: 223 - Water Enterprise
IN - Interest Income
343

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 420 Water
420-52-550.35504 Utility Sign Up Fee - Water 4,453 5,000 6,640 5,000 420-52-550.35505 Water Meter Sets 58,693 50,000 49,606 60,000 420-52-550.35508 Turn On Fee 63,295 50,000 65,620 65,000 420-52-550.35509 Damage Charges 699 0 540 0
420-52-550.35511 Water Penalties 157,850 125,000 63,150 50,000 24,541,013 24,493,000 19,212,239 25,250,000
420-52-550.37010_000 Miscellaneous General 99,450 100,000 25,752 100,000 420-52-550.37050 Unclaimed Property 0 0 5,117 0
420-52-550.37101 Repairs to City Property 1,726 0 0 0
420-52-550.37220_005 Insurance Refund/Recovery General 4,729 0 140 0 420-52-550.37030 Sale of Property 305 0 0 0
106,210 100,000 31,009 100,000
420-52-550.38001_089 Transfers In Computer Replacement 0 13,536 13,536 0 0 13,536 13,536 0
25,902,253 25,173,136 19,586,500 26,133,600
25,902,253 25,173,136 19,586,500 26,133,600
25,902,253 25,173,136 19,586,500 26,133,600
420-52-550.41001 Full Time Salaries 2,334,446 2,890,531 2,102,568 3,205,661 420-52-550.41002_000 Part Time Help General 16,873 58,500 35,118 58,500 420-52-550.41050 Bilingual Pay 19,080 16,628 13,213 18,197 420-52-550.41051 Confidential Pay 1,602 1,467 1,225 1,777 420-52-550.41052 Educational Incentive 10,445 8,595 7,394 8,444 420-52-550.41053 Sick Leave Conversion Pay 12,255 20,000 11,248 15,000 420-52-550.41054 Stand By Wages 46,795 45,000 36,693 45,000 420-52-550.41055 Vacation Conversion Pay 28,441 15,000 2,332 15,000 420-52-550.41056 Management Leave Conversion 1,222 4,500 498 2,500 420-52-550.41059 Continuous Service Pay 23,717 22,861 19,006 22,513 420-52-550.41100_001 Overtime Standard 164,086 125,000 111,713 125,000 420-52-550.49006 Salary Credits From Other Departments (124,017) (20,000) (4,519) (31,500) 420-52-550.49007 Salary Charges From Other Departments 3,171 0 0 0 2,538,116 3,188,082 2,336,490 3,486,092
420-52-550.42002 Medical Dental Plan 359,889 544,970 550,975 543,368 420-52-550.42003 Vision Insurance 4,040 7,290 4,179 7,776 420-52-550.42004 Long Term Disability Insurance 9,123 10,840 8,923 11,120 420-52-550.42005 Life Insurance 4,887 5,463 4,084 4,877 420-52-550.42006 SUI 2,076 1,118 1,119 1,199
420-52-550.42007 Workers Comp Insurance 22,889 67,473 47,987 50,900 420-52-550.42008 City Liability Insurance 102,077 116,807 98,748 127,637 420-52-550.42009 PERS 425,222 521,092 376,863 574,807
420-52-550.42010 Medicare Tax 37,348 46,518 32,868 51,005 420-52-550.42011 Social Security 1,044 3,627 2,177 3,627 420-52-550.42012 Retiree Health Insurance 49,324 61,882 44,814 69,473 420-52-550.42013 Deferred Comp 16,237 25,995 14,587 30,160 420-52-550.42014 Deferred Comp In Lieu 17,999 17,100 14,006 19,665 Account Classification Total: CH - Charges for Services Department Total: 52 - Water
REVENUES Total

EXPENSES
Department: 52 - Water
Division: 550 - Operations
OR - Other Revenues
Account Classification Total: OR - Other Revenues
TI - Transfers In
Account Classification Total: TI - Transfers In
Division Total: 550 - Operations
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
344

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 420 Water
420-52-550.42016 Employee Contrib To PERS (214,092) (265,112) (192,238) (293,161) 420-52-550.42019 PERS UAL (Unfunded Accrued Liability) 622,572 645,475 537,900 754,536 1,460,636 1,810,538 1,546,993 1,956,989
420-52-550.43005_000 Alarm Monitoring General 919 1,200 396 1,200 420-52-550.43010 Contract Attorney 0 40,000 0 90,000
420-52-550.43011 Gov't Relations / Public Affairs 31,250 35,000 25,500 37,500 420-52-550.43020 Car Wash 32 100 21 100
420-52-550.43035_000 City Hall Shared Costs-Contract Services Shared Costs 27,518 28,072 20,407 38,100
420-52-550.43040 Collection Service 416 3,200 1,599 3,200 420-52-550.43055_002 Consultant Audit 9,624 18,515 13,919 11,315 420-52-550.43060_000 Contract Services General 0 12,000 497 10,857 420-52-550.43064 Fire Extinguisher 96 350 304 350
420-52-550.43065 Copier Maintenance/Lease 1,868 5,000 1,499 5,000 420-52-550.43066 Printer Maintenance 571 1,500 506 1,500 420-52-550.43100_001 Insurance Property 18,051 14,707 14,707 15,529 420-52-550.43110 Laundry & Linen Service 3,659 5,000 2,929 5,000 420-52-550.43115_000 Maint-Air & Heat General 2,282 11,500 1,651 11,500 420-52-550.43125_001 Maintenance Grounds/Well 3,266 5,000 307 50,000 420-52-550.43125_002 Maintenance SCADA 9,015 15,000 9,300 15,000 420-52-550.43125_010 Maintenance Office/Computer Equip 4,648 3,000 1,973 3,000 420-52-550.43125_013 Maintenance New World Software 13,304 15,964 15,959 14,656 420-52-550.43125_027 Maintenance Electronic Plan Checking 0 500 0 500 420-52-550.43125_037 Maintenance MMS Subscription 27,030 27,030 27,030 27,030 420-52-550.43145 Pave Trenches 83,232 110,000 39,300 110,000 420-52-550.43150 Pest Control 9,755 25,000 7,817 12,000 420-52-550.43151 Contract Help-Collections & Billing 0 500 0 500 420-52-550.43155 Physicals, Shots & Psychological 2,998 2,500 2,968 2,500 420-52-550.43165_002 Reports Mandated 1,250 10,000 3,955 10,000 420-52-550.43175 Transaction Fees-Credit Card 11,449 8,900 4,143 9,000 420-52-550.43228_001 Radio System Maintenance Motorola System 4,910 1,669 5,983 2,398 420-52-550.43228_002 Radio System Maintenance Subscriber 10,579 11,067 10,737 5,205 420-52-550.43314 Contract Help - Service 64,452 250,000 136,997 250,000 420-52-550.43318 Professional Services-Debt 5,088 20,000 0 4,300 420-52-550.43319 Regulatory Fees 140,127 175,000 121,423 175,000 420-52-550.43320 Special Services/Projects 108,328 275,000 112,175 150,000 420-52-550.43335 Bond Trustee/Arbitrage 2,600 7,000 0 7,000 420-52-550.43341 Annual Inspection Storage Tanks 5,700 120,000 15,696 180,000 420-52-550.43358 West Turlock Sub-Basin GSA 245,244 250,000 250,000 275,000 420-52-550.43501 Itron AMR Maint Agreements 14,219 50,000 11,283 15,000 420-52-550.43502 Itron AMR Web-Based Hosting Service 38,114 75,000 42,600 40,000 420-52-550.43503 PCE Legal Counsel & Atty Fees 3,316 50,000 0 0 420-52-550.43504 PCE Monitoring & Remediation 18,928 30,000 9,338 30,000 420-52-550.43506 State Water Fees 0 10,000 0 6,000
420-52-550.43508 Underground System Alert 4,120 7,000 4,990 7,000 420-52-550.43510 Water Master Plan Update (General Plan) 54,983 110,000 7,634 110,000 420-52-550.43512 Water Modeling 0 40,000 0 40,000
420-52-550.43513 Water Well Analysis 91,271 200,000 56,495 200,000 Account Classification Total: CO - Contractual Services 1,074,210 2,081,274 982,036 1,982,240 SU - Supplies and Maintenance
Account Classification Total: BE - Benefits
CO - Contractual Services
345

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 420 Water
420-52-550.44001_000 Supplies General 101,790 141,814 87,618 145,000 420-52-550.44001_005 Supplies Piping Supplies 168,228 175,000 167,742 175,000 420-52-550.44001_116 Supplies Telemetry 5,170 10,000 2,952 10,000 420-52-550.44001_126 Supplies Water Conservation 1,727 5,000 2,555 5,000 420-52-550.44001_267 Supplies Laboratory 22,081 60,000 17,269 30,000 420-52-550.44005_006 Chemicals Chlorine 204,380 300,000 166,436 300,000 420-52-550.44010_001 Computer Software Maintenance 7,135 86,086 32,479 136,000 420-52-550.44010_006 Computer New World Software Licenses 0 600 0 600 420-52-550.44010_010 Computer Software Maintenance-IVR 4,749 5,000 160 5,000 420-52-550.44010_100 Computer Replacement 0 0 0 6,750
420-52-550.44015_001 Utility Billing Supplies 7,242 6,000 3,980 6,000 420-52-550.44015_002 Utility Billing Postage 48,731 48,600 47,481 60,000 420-52-550.44015_003 Utility Billing Forms 11,973 12,100 12,268 14,400 420-52-550.44020 Forms 0 3,000 0 3,000
420-52-550.44030_001 Minor Equipment Safety 38,552 15,000 13,549 30,000 420-52-550.44030_002 Minor Equipment Tools 21,406 20,000 15,300 20,000 420-52-550.44030_028 Minor Equipment Lab 17,123 25,000 7,697 25,000 420-52-550.44030_044 Minor Equipment Cardlock Security System 0 0 50 0 420-52-550.44040_000 Postage General 277 2,500 205 6,500 420-52-550.44090 Office Equipment & Furniture 13,495 5,000 4,583 20,000 420-52-550.44165 Granular Activated Carbon 14,625 160,000 14,348 160,000 688,686 1,080,700 596,673 1,158,250
420-52-550.45001_000 Telephone General 11,635 10,000 9,176 12,000 420-52-550.45001_002 Telephone Wireless/Tablet Service Plan 17,455 30,000 15,525 20,000 420-52-550.45002_000 Turlock Irrigation District General 1,005,937 1,300,000 894,952 1,200,000 420-52-550.45002_009 Turlock Irrigation District TID - Irrigation Water 0 200 0 200 420-52-550.45002_010 Turlock Irrigation District TID Improvement District 0 1,500 0 1,500
420-52-550.45004 City Hall Shared Costs - Utilities 10,211 9,673 8,916 15,728 420-52-550.45007 Internet Access 1,082 1,000 956 1,200
1,046,321 1,352,373 929,525 1,250,628
420-52-550.46000 Auto Allowance 963 840 1,303 1,920
420-52-550.46010 Equipment Rental 2,325 3,000 866 3,000 420-52-550.46020 Fleet Maintenance Labor 111,829 50,000 35,853 50,000 420-52-550.46025 Outside Contractor Labor 14,502 20,000 5,038 20,000 420-52-550.46031 Fuel 64,816 70,000 57,888 70,000
420-52-550.46032 Vehicle & Small Equipment Maintenance Parts 102,058 30,000 19,890 30,000 420-52-550.46034 Vehicle Insurance 6,238 2,700 2,690 3,030 302,731 176,540 123,527 177,950
420-52-550.47005 Advertising 2,810 20,000 1,734 10,000
420-52-550.47010 Bank Charges 196,109 211,600 144,634 196,200 420-52-550.47015 Books & Subscriptions 1,079 6,500 497 2,500 420-52-550.47020 Certification 5,185 12,000 2,363 10,500 420-52-550.47040_000 Dues Miscellaneous 9,422 15,500 8,651 15,500 420-52-550.47050 Meetings 876 2,500 191 2,500
420-52-550.47065 Professional Development 1,256 1,320 896 1,560 420-52-550.47070_000 Property Taxes General 4,217 5,000 4,316 5,000 Account Classification Total: SU - Supplies and Maintenance UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
346

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 420 Water
420-52-550.47080 Shoe Allowance 4,030 8,600 6,345 8,600 420-52-550.47081 Educational Assistance Program
Reimbursement 144 1,000 424 1,000
420-52-550.47085 Small Claims 0 1,000 0 0
420-52-550.47090 Testing & Recruitment 7,578 10,000 2,176 10,000 420-52-550.47095_000 Training General/Travel 38,669 65,000 18,438 65,000 420-52-550.47254 Education and Outreach 17,092 30,000 11,393 30,000 420-52-550.47255 Rebate Program 6,125 20,000 4,625 20,000 294,592 410,020 206,685 378,360
420-52-550.47012 Bad Debt Expense 176,097 0 34,692 0
176,097 0 34,692 0
420-52-550.52022 Amortization Expense - Bond OID & (OIP) (156,901) 0 (156,901) 0 (156,901) 0 (156,901) 0
420-52-550.53022_001 2017 Water Bond Interest 744,970 715,438 700,313 669,438 420-52-550.53022_002 2017 Water Bond Principal 0 920,000 0 970,000 744,970 1,635,438 700,313 1,639,438
420-52-550.48001_007 Transfers Out To 301 & 305 BCH Rent-Coll&Bill 15,800 15,800 11,850 15,800 420-52-550.48001_008 Transfers Out To Fd 110 Bldg Maint-Coll & Bill 7,811 8,229 5,659 0 420-52-550.48001_009 Transfers Out To Fd 110 Utilities-Coll & Bill 2,991 2,835 2,613 0 420-52-550.48001_012 Transfers Out To Fd 501 Info Tech-GIS 35,704 50,597 26,863 52,196 420-52-550.48001_053 Transfers Out To Fd 110 GF Admin Fr Fd 420 Wtr 777,435 837,790 698,160 857,192
420-52-550.48001_076 Transfers Out To Fd 110 Public Safety Services 173,655 173,655 144,710 335,385 420-52-550.48001_083 Transfers Out To Fd 501 for I.T. Services 121,058 150,428 125,360 219,776 420-52-550.48001_085 Transfers Out To Fd 501 IT Infrastructure 9,710 9,694 9,694 20,647 420-52-550.48001_089 Transfers Out To Fd 242 Computer
Replacement 1,517 0 0 0
420-52-550.48001_090 Transfers Out Vehicle & Equip Replacement 135,000 48,000 48,000 712,637 420-52-550.48005_002 Transfers Out - Reporting GASB 96 SBITA'S 7,829 0 0 0 1,288,510 1,297,028 1,072,909 2,213,633
9,457,967 13,031,993 8,372,942 14,243,580
9,457,967 13,031,993 8,372,942 14,243,580
9,457,967 13,031,993 8,372,942 14,243,580
25,902,253 25,173,136 19,586,500 26,133,600
9,457,967 13,031,993 8,372,942 14,243,580
16,444,286 12,141,143 11,213,558 11,890,020
Division: 551 - Capital Repair/Replacement

REVENUES
420-52-551.35530 Meter Replacement Fee 575,924 550,000 (50) 550,000 420-52-551.35531 Water System Capital Repair 1,273,200 1,100,000 0 1,100,000 420-52-551.35533 Grid System Revenue 890,438 500,000 537,541 500,000 420-52-551.35534 Water Well Tax 3,937 3,000 9,822 3,000 2,743,499 2,153,000 547,313 2,153,000
Account Classification Total: BD - Bad Debt
DA - Depreciation and Amortization
Account Classification Total: DA - Depreciation and Amortization DS - Debt Service
Account Classification Total: DS - Debt Service
Account Classification Total: MI - Miscellaneous Expenses BD - Bad Debt
Fund REVENUE Total: 420 - Water
Fund EXPENSE Total: 420 - Water
Division Total: 550 - Operations
CH - Charges for Services
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 550 - Operations
Department Total: 52 - Water
EXPENSES Total
Account Classification Total: CH - Charges for Services 347

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 420 Water
2,743,499 2,153,000 547,313 2,153,000
2,743,499 2,153,000 547,313 2,153,000
2,743,499 2,153,000 547,313 2,153,000
420-52-551.43125_038 Maintenance Fence Repair 0 30,000 0 30,000 420-52-551.43351 Facility Site Improvements 8,566 200,000 134,289 201,750 420-52-551.43359 Professional Engineering Services 19,002 200,000 134 175,000 420-52-551.43430 Telemetry Upgrades 0 10,000 4,129 10,000 420-52-551.43550 Well Pump & Motor Repair/Replacement 82,828 150,000 65,856 150,000 420-52-551.43553 Misc Well House Roof Repair 23,790 50,000 0 25,000 134,186 640,000 204,409 591,750
420-52-551.44030_064 Minor Equipment For Well Sites 34,353 150,000 60,068 150,000 420-52-551.44030_067 Minor Equipment RTU Replacement Batteries 0 15,000 0 15,000 420-52-551.44090 Office Equipment & Furniture 3,942 10,000 892 10,000 420-52-551.44105 Small Equipment Replacement 55,074 75,000 0 50,000 420-52-551.44114 Radio Telemetry Units 0 5,000 0 5,000
420-52-551.44155 Homeland Security 1,198 20,000 0 20,000 420-52-551.44166 Wellhead Repairs and Maintenance 0 100,000 0 100,000 94,567 375,000 60,960 350,000
420-52-551.51020 Equipment Replacement 0 70,000 0 0
420-52-551.51126 Water Main/Waterline Replacement 3,877,800 4,000,000 140,342 2,500,000 420-52-551.51176 Itron Equipment 19,714 175,000 53,485 100,000 420-52-551.51270 Construction Project 0 928,000 23,300 4,780,000 420-52-551.51291 Water Meters 214,245 900,000 220,471 1,450,000 420-52-551.51293 Water Flow Meters 8,683 40,000 19,783 30,000 420-52-551.51300 Construction Repairs/Improvements 32,854 250,000 0 960,000 420-52-551.51313 Well Rehabilitation 123,931 720,000 512,642 720,000 420-52-551.51329 Mechanical Seals for Water Tank Sites 0 45,000 0 0 420-52-551.51356 Surface Water Dist. Imp.-Terminal Facilities 1,986,320 0 761 0 420-52-551.51358 Regional Surface Water Treatment Plant (1,491,247) 13,240,046 6,223,674 10,895,609 420-52-551.51367 Chlorination of Well Sites (21) 374 0 0 0 420-52-551.51394 Waterline Strength & Replacement 63,253 2,250,000 47,353 2,500,000 420-52-551.51411 SCADA System Upgrade 0 100,000 29,756 100,000 420-52-551.51423 Security Fencing Corp Yard (North Side) 0 30,000 0 40,000 420-52-551.51900 Loss on Disposal of Fixed Assets 209,870 0 0 0 5,045,796 22,748,046 7,271,568 24,075,609
5,274,550 23,763,046 7,536,936 25,017,359
5,274,550 23,763,046 7,536,936 25,017,359
5,274,550 23,763,046 7,536,936 25,017,359
2,743,499 2,153,000 547,313 2,153,000
5,274,550 23,763,046 7,536,936 25,017,359
(2,531,051) (21,610,046) (6,989,624) (22,864,359)
Department: 52 - Water
Division: 551 - Capital Repair/Replacement
CO - Contractual Services
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Division Total: 551 - Capital Repair/Replacement
Department Total: 52 - Water
REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 420 - Water
Fund EXPENSE Total: 420 - Water
Division Total: 551 - Capital Repair/Replacement
Account Classification Total: SU - Supplies and Maintenance CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division Total: 551 - Capital Repair/Replacement
Department Total: 52 - Water
348

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 420 Water
28,645,752 27,326,136 20,133,812 28,999,237
14,732,517 36,795,039 15,909,878 39,739,589
13,913,236 (9,468,903) 4,223,934 (10,740,352)
Fund EXPENSE Total: 420 - Water
Fund Total: 420 - Water
Fund REVENUE Total: 420 - Water
Fund Total: 420 - Water
349

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS

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

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

Provide reimbursement to developers for the installation of water lines Provide reimbursement to the City of Turlock for the installation of water lines Provide for the installation of a small amount of water lines in needed areas of the City
350

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

REVENUES
421-52-552.33000 Interest Income 36,551 3,800 (5,874) 37,000 36,551 3,800 (5,874) 37,000
421-52-552.35510 Water Frontage Fee 75,969 70,000 171,805 100,000 75,969 70,000 171,805 100,000
112,520 73,800 165,931 137,000
112,520 73,800 165,931 137,000
112,520 73,800 165,931 137,000
421-52-552.43271 Reimburse School District 21,846 0 0 0 21,846 0 0 0
421-52-552.47010 Bank Charges 88 700 0 100
88 700 0 100
421-52-552.51270 Construction Project 35 900,000 0 900,000 35 900,000 0 900,000
21,969 900,700 0 900,100
21,969 900,700 0 900,100
21,969 900,700 0 900,100
112,520 73,800 165,931 137,000
21,969 900,700 0 900,100
Fund Total: 421 - Water Line Construction 90,551 (826,900) 165,931 (763,100) Account Classification Total: MI - Miscellaneous Expenses CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Division Total: 552 - Capital
Department Total: 52 - Water
CO - Contractual Services
Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
EXPENSES Total
Fund REVENUE Total: 421 - Water Line Construction
Fund EXPENSE Total: 421 - Water Line Construction
Division Total: 552 - Capital
Department Total: 52 - Water
REVENUES Total

EXPENSES
Department: 52 - Water
Division: 552 - Capital
City of Turlock Proposed 26-27 Budget
Fund 421 Water Line Construction
IN - Interest Income
Account Classification Total: IN - Interest Income
CH - Charges for Services
Account Classification Total: CH - Charges for Services 351

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

GOALS AND OBJECTIVES
●
●
●
●
●

BUDGET HIGHLIGHTS
●
●
●
●
●
Fund 422 Well Remediation
Well Remediation is to withdraw groundwater or inject water, air or other solutions into the subsurface for the purpose of remediating, cleaning up, or controlling potential or actual groundwater contamination.

Plan to improve the quality of the waters of the state that have been directly and adversely impacted. Take action to:

Clean up, remove, remediate, contain, treat, monitor, assess, evaluate, or in any way address Hazardous Materials in the indoor or outdoor environment Prevent or minimize a release or threatened release of Hazardous Materials so they do not migrate or endanger or threaten to endanger public health or welfare or the indoor or outdoor environment
Restore or reclaim natural resources or the environment Rented, borrowed or purchased equipment
Design, installation and initial startup costs of approximately $1.5 million Perform any pre-remedial studies, investigations, or post-remedial operation and maintenance activities
Conduct any other actions with respect to Hazardous Materials required by Environmental Laws
Emergency improvements or repairs to existing water systems as necessary to provide an adequate supply of domestic water. Improvements or repairs will typically only be funded if shown to be a more cost-effective interim solution than provision of interim alternate water supplies. Eligible improvements or repairs include but are not limited to:

Well rehabilitation or replacement
Emergency interties, extension of service, or consolidation projects Treatment Systems
352

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

REVENUES
422-52-554.33000 Interest Income 633,416 611,700 (101,825) 639,800 422-52-554.33099 Market Valuation 271,198 0 0 0
904,614 611,700 (101,825) 639,800
904,614 611,700 (101,825) 639,800
904,614 611,700 (101,825) 639,800
904,614 611,700 (101,825) 639,800
422-52-554.43556 Well Remediation Expenses 180,341 600,000 179,596 600,000 180,341 600,000 179,596 600,000
422-52-554.47010 Bank Charges 1,509 12,000 0 1,600
1,509 12,000 0 1,600
181,850 612,000 179,596 601,600
181,850 612,000 179,596 601,600
181,850 612,000 179,596 601,600
904,614 611,700 (101,825) 639,800
181,850 612,000 179,596 601,600
722,764 (300) (281,421) 38,200
Fund EXPENSE Total: 422 - Well Remediation
Fund Total: 422 - Well Remediation
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 554 - Well Remediation
Department Total: 52 - Water
EXPENSES Total
Fund REVENUE Total: 422 - Well Remediation
REVENUES Total

EXPENSES
Department: 52 - Water
Division: 554 - Well Remediation
CO - Contractual Services
Account Classification Total: CO - Contractual Services City of Turlock Proposed 26-27 Budget
Fund 422 Well Remediation
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 554 - Well Remediation
Department Total: 52 - Water
353

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE

PROGRAMS

GOALS AND OBJECTIVES
●
●
●
●
●
Fund 426 Transit
Transit links the community to work, shopping, and play. Turlock Transit provides readily accessible transit service by building public support and increasing awareness of how public bus transportation improves our quality of life. Turlock Transit offers transportation to key destinations such as Stanislaus State, Amazon Fulfillment Center, Emanuel Hospital, County Library, schools, businesses, and shopping centers as we provide congestion relief, cleaner air, and economic development, all in comfort & safety.

The City provides three modes of service and supports two multi-modal transit stations:

The Fixed Route service operates Monday-Friday from 6:00 a.m. to 9:00 p.m., and Saturday from 9:00 a.m. to 7:00 p.m. There are seven fixed routes offering bus service to most of the city operating every 30-40 minutes on average, depending on the time of day. All fixed route vehicles are equipped with accessible lifts or ramps to assist individuals with mobility challenges and those unable to negotiate the steps to enter the bus.

The ADA Paratransit services operates Monday-Friday from 6:00 a.m. to 9:00 p.m., and Saturday from 9:00 a.m. to 7:00 p.m. This system operates within Turlock. Reservations are required for all trips. Riders must make their reservation at least one day in advance. Eligible riders are those with ADA eligibility that live within 0.75 miles from a fixed route.

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

The On-Demand service operates Monday-Friday from 6:00 a.m. to 9:00 p.m. and Saturday from 9:00 a.m. to 7:00 p.m. and is open to the general public. Passengers in Denair and Turlock can book on-demand, shared trips to any location within Denair and Turlock.

The City provides support for ongoing maintenance, security, and operations at the Roger K.

Fall Transit Center, the hub of transit operations and central transfer point in Turlock to other regional transit providers. City transit staff and contracted operations and management staff have offices in this Center. The City also provides basic utility and maintenance support services for the Turlock-Denair Amtrak Station.

Provide a transit service that is financially and operationally sustainable.

Raise the bar of excellence in providing service to all users.

Use innovative approaches to attracting riders and enhancing service.

Promote viable service options for individuals with disabilities. 354

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: 426 - Transit
Department: 40 - Development Services
Division: 000 - Non-Departmental

REVENUES
426-00-000.33099 Market Valuation 29,254 0 0 0
29,254 0 0 0
29,254 0 0 0
29,254 0 0 0
29,254 0 0 0
29,254 0 0 0
29,254 0 0 0
Division: 415 - Transit
Program: 238 - Roger K. Fall Transit Center
Sub-Program: 001 - Operating

REVENUES
426-40-415-238-001.33000 Interest Income 12,475 7,800 (2,112) 12,600 12,475 7,800 (2,112) 12,600
426-40-415-238-001.34090 LTF Operating (Transit) 648,865 862,033 0 0 426-40-415-238-001.34090_001 LTF Operating (Transit) Current Year 0 0 0 655,652 426-40-415-238-001.34090_002 LTF Operating (Transit) Prior Year 0 0 0 768,148 426-40-415-238-001.34082 LTF Operating Revenue - Deferred (126,903) 257,771 0 0 521,962 1,119,804 0 1,423,800
426-40-415-238-001.35353_001 Electric Vehicle Charging Services 1418 Golden State Blvd 0 0 0 4,000
0 0 0 4,000
426-40-415-238-001.37220_006 Insurance Refund/Recovery Transit 55,703 0 0 0 55,703 0 0 0
590,140 1,127,604 (2,112) 1,440,400
590,140 1,127,604 (2,112) 1,440,400
590,140 1,127,604 (2,112) 1,440,400
590,140 1,127,604 (2,112) 1,440,400
590,140 1,127,604 (2,112) 1,440,400
426-40-415-238-001.41001 Full Time Salaries 119,678 125,580 105,477 139,372 426-40-415-238-001.41050 Bilingual Pay 1,600 1,641 1,414 1,864 426-40-415-238-001.41053 Sick Leave Conversion Pay 592 1,500 1,235 1,000 426-40-415-238-001.41054 Stand By Wages 1,165 1,000 560 1,000 426-40-415-238-001.41055 Vacation Conversion Pay 0 1,000 0 1,000 Division Total: 415 - Transit
Department Total: 40 - Development Services
REVENUES Total
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
Sub-Program Total: 001 - Operating
Program Total: 238 - Roger K. Fall Transit Center
City of Turlock Proposed 26-27 Budget
Fund 426 Transit
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 238 - Roger K. Fall Transit Center
Sub-Program: 001 - Operating
SA - Salaries
Division Total: 000 - Non-Departmental
IN - Interest Income
Account Classification Total: IN - Interest Income
Division Total: 000 - Non-Departmental
Department Total: 00 - Non-Departmental
REVENUES Total
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
355

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 426 Transit
426-40-415-238-001.41059 Continuous Service Pay 960 985 848 1,118 426-40-415-238-001.41100_001 Overtime Standard 453 2,000 1,088 2,000 426-40-415-238-001.41100_034 Overtime Transit TRO 0 90,000 47,506 100,000 426-40-415-238-001.49006 Salary Credits From Other Departments (9,029) 0 0 0 426-40-415-238-001.49007 Salary Charges From Other Departments 19,892 0 0 0 135,310 223,706 158,129 247,354
426-40-415-238-001.42002 Medical Dental Plan 39,208 31,248 47,152 29,062 426-40-415-238-001.42003 Vision Insurance 406 432 343 432 426-40-415-238-001.42004 Long Term Disability Insurance 473 471 455 483 426-40-415-238-001.42005 Life Insurance 256 237 205 212 426-40-415-238-001.42006 SUI 119 60 74 60
426-40-415-238-001.42007 Workers Comp Insurance 1,391 5,748 4,153 4,808 426-40-415-238-001.42008 City Liability Insurance 8,914 18,445 8,138 18,211 426-40-415-238-001.42009 PERS 22,127 23,405 19,282 25,516 426-40-415-238-001.42009_099 PERS GASB 68 Adjustment 21,771 0 0 0 426-40-415-238-001.42010 Medicare Tax 1,710 3,244 2,193 3,587 426-40-415-238-001.42012 Retiree Health Insurance 2,394 2,512 2,110 2,787 426-40-415-238-001.42013 Deferred Comp 598 628 527 697
426-40-415-238-001.42016 Employee Contrib To PERS (11,013) (11,561) (9,706) (12,823) 426-40-415-238-001.42017 Compensated Absences 3,664 0 0 0 426-40-415-238-001.42018 OPEB Expense (2,277) 0 0 0
426-40-415-238-001.42019 PERS UAL (Unfunded Accrued Liability) 34,284 35,860 29,880 38,844 124,025 110,729 104,807 111,876
426-40-415-238-001.43005_000 Alarm Monitoring General 2,475 2,700 2,269 3,000 426-40-415-238-001.43063 Fire Sprinkler & Suppression System 961 3,000 541 3,000 426-40-415-238-001.43064 Fire Extinguisher 0 800 743 900 426-40-415-238-001.43100_005 Insurance Regional Transit Center 4,413 5,570 5,570 6,246 426-40-415-238-001.43110 Laundry & Linen Service 1,319 1,500 1,214 1,600 426-40-415-238-001.43115_000 Maint-Air & Heat General 5,755 6,000 3,015 6,000 426-40-415-238-001.43125_011 Maintenance Outside Contractor Repair 0 30,000 13,491 31,000 426-40-415-238-001.43150 Pest Control 720 1,500 544 1,000 426-40-415-238-001.43155 Physicals, Shots & Psychological 60 500 0 500 426-40-415-238-001.43166_001 Actuarial Report GASB 68 0 25 0 25 426-40-415-238-001.43170 Security 253,344 488,065 191,660 351,000 269,046 539,660 219,046 404,271
426-40-415-238-001.44001_000 Supplies General 2,973 8,000 2,315 6,000 426-40-415-238-001.44001_083 Supplies Buildings & Grounds 19,967 16,000 10,650 17,000 426-40-415-238-001.44090 Office Equipment & Furniture 2,828 30,000 0 30,000 25,768 54,000 12,965 53,000
426-40-415-238-001.45001_000 Telephone General 4,508 7,000 3,642 7,000 426-40-415-238-001.45001_002 Telephone Wireless/Tablet Service Plan 0 1,000 0 1,000 426-40-415-238-001.45002_000 Turlock Irrigation District General 7,810 11,000 6,895 15,000 426-40-415-238-001.45003_000 PG & E General 3,263 5,000 3,291 5,000 426-40-415-238-001.45007 Internet Access 0 1,000 0 0
426-40-415-238-001.45012 City Utilities 4,820 10,000 3,773 8,000 20,402 35,000 17,600 36,000
Account Classification Total: SA - Salaries
BE - Benefits
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 UT - Utilities
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
356

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 426 Transit
426-40-415-238-001.46010 Equipment Rental 0 3,000 165 3,000 426-40-415-238-001.46020 Fleet Maintenance Labor 2,474 1,500 294 1,500 426-40-415-238-001.46025 Outside Contractor Labor 21,304 7,000 1,588 8,000 426-40-415-238-001.46031 Fuel 4,289 7,000 3,807 8,000
426-40-415-238-001.46032 Vehicle & Small Equipment Maintenance Parts 0 2,000 62 1,000 426-40-415-238-001.46034 Vehicle Insurance 20 100 18 20 28,088 20,600 5,934 21,520
426-40-415-238-001.47010 Bank Charges 31 200 0 100
426-40-415-238-001.47080 Shoe Allowance 484 500 700 950 426-40-415-238-001.47095_000 Training General/Travel 262 8,000 1,414 7,000 426-40-415-238-001.47247 Parking Lot Maintenance 0 8,000 0 8,000 426-40-415-238-001.47366 Electric Vehicle Charging Expenses 0 5,500 0 2,500 426-40-415-238-001.47450 Contingencies (Operations) 0 69,203 0 50,000 777 91,403 2,114 68,550
426-40-415-238-001.48001_083 Transfers Out To Fd 501 for I.T. Services 6,539 8,357 6,960 11,314 426-40-415-238-001.48001_085 Transfers Out To Fd 501 IT Infrastructure 533 542 542 1,091 426-40-415-238-001.48001_297 Transfers Out GF Administration From Transit 0 43,607 36,340 42,639 7,072 52,506 43,842 55,044
610,489 1,127,604 564,438 997,615
610,489 1,127,604 564,438 997,615
610,489 1,127,604 564,438 997,615
610,489 1,127,604 564,438 997,615
610,489 1,127,604 564,438 997,615
590,140 1,127,604 (2,112) 1,440,400
610,489 1,127,604 564,438 997,615
(20,348) 0 (566,549) 442,785
Sub-Program: 002 - Planning/Capital

REVENUES
426-40-415-238-002.34091 LTF Capital (Transit) 15,000 0 0 0 426-40-415-238-002.34091_002 LTF Capital (Transit) Prior Year 0 0 0 525,124 426-40-415-238-002.34083 LTF Capital/Revenue - Deferred 125,505 621,682 0 0 140,505 621,682 0 525,124
140,505 621,682 0 525,124
140,505 621,682 0 525,124
140,505 621,682 0 525,124
140,505 621,682 0 525,124
140,505 621,682 0 525,124
426-40-415-238-002.49777 Transfer to Capital Assets (45,380) 0 0 0 Account Classification Total: VE - Vehicle Expenses
Program Total: 238 - Roger K. Fall Transit Center
Division Total: 415 - Transit
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 426 - Transit
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: TO - Transfers Out
Sub-Program Total: 001 - Operating
Program Total: 238 - Roger K. Fall Transit Center
Division Total: 415 - Transit
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
Fund EXPENSE Total: 426 - Transit
Program Total: 238 - Roger K. Fall Transit Center: Operating Department: 40 - Development Services
Division: 415 - Transit
Program: 238 - Roger K. Fall Transit Center
Sub-Program: 002 - Planning/Capital
CA - Capital Outlay
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
Sub-Program Total: 002 - Planning/Capital
357

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 426 Transit
426-40-415-238-002.51240 Transit Capital 140,505 82,957 80,084 0 426-40-415-238-002.51270 Construction Project 0 538,725 0 525,124 426-40-415-238-002.51900 Loss on Disposal of Fixed Assets 3,505 0 0 0 98,630 621,682 80,084 525,124
98,630 621,682 80,084 525,124
98,630 621,682 80,084 525,124
98,630 621,682 80,084 525,124
98,630 621,682 80,084 525,124
98,630 621,682 80,084 525,124
140,505 621,682 0 525,124
98,630 621,682 80,084 525,124
41,875 0 (80,084) 0
Program: 239 - Turlock-Denair Amtrak Station
Sub-Program: 001 - Operating

REVENUES
426-40-415-239-001.33000 Interest Income 50 0 (9) 100
50 0 (9) 100
426-40-415-239-001.34090 LTF Operating (Transit) 4,154 6,000 0 0 426-40-415-239-001.34090_001 LTF Operating (Transit) Current Year 0 0 0 2,744 426-40-415-239-001.34090_002 LTF Operating (Transit) Prior Year 0 0 0 3,554 426-40-415-239-001.34082 LTF Operating Revenue - Deferred (960) 717 0 0 3,194 6,717 0 6,298
3,244 6,717 (9) 6,398
3,244 6,717 (9) 6,398
3,244 6,717 (9) 6,398
3,244 6,717 (9) 6,398
3,244 6,717 (9) 6,398
426-40-415-239-001.45002_000 Turlock Irrigation District General 3,244 4,800 2,288 4,500 3,244 4,800 2,288 4,500
426-40-415-239-001.47250 Amtrak Maintenance 0 600 0 600 426-40-415-239-001.47450 Contingencies (Operations) 0 931 0 926 0 1,531 0 1,526
426-40-415-239-001.48001_297 Transfers Out GF Administration From Transit 0 386 320 372 0 386 320 372
3,244 6,717 2,608 6,398
3,244 6,717 2,608 6,398
3,244 6,717 2,608 6,398
3,244 6,717 2,608 6,398
Division Total: 415 - Transit
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
Program Total: 238 - Roger K. Fall Transit Center: Planning/Capital Account Classification Total: CA - Capital Outlay
Sub-Program Total: 002 - Planning/Capital
Program Total: 238 - Roger K. Fall Transit Center
Program Total: 239 - Turlock-Denair Amtrak Station
Division Total: 415 - Transit
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
Sub-Program Total: 001 - Operating
Account Classification Total: UT - Utilities
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses TO - Transfers Out
Account Classification Total: TO - Transfers Out
Department: 40 - Development Services
Division: 415 - Transit
Program: 239 - Turlock-Denair Amtrak Station
Sub-Program: 001 - Operating
UT - Utilities
Sub-Program Total: 001 - Operating
Program Total: 239 - Turlock-Denair Amtrak Station
Division Total: 415 - Transit
Department Total: 40 - Development Services
358

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 426 Transit
3,244 6,717 2,608 6,398
3,244 6,717 (9) 6,398
3,244 6,717 2,608 6,398
0 0 (2,616) 0
Sub-Program: 002 - Planning/Capital

REVENUES
426-40-415-239-002.34091_002 LTF Capital (Transit) Prior Year 0 0 0 20,000 426-40-415-239-002.34083 LTF Capital/Revenue - Deferred 0 20,000 0 0 0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
426-40-415-239-002.51240 Transit Capital 0 20,000 0 20,000 0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 20,000 0 20,000
0 0 0 0
Program: 240 - ADA Paratransit
Sub-Program: 001 - Operating

REVENUES
426-40-415-240-001.33000 Interest Income 3,520 2,200 (596) 3,600 3,520 2,200 (596) 3,600
426-40-415-240-001.34094 FTA - Section 5307 - Operating 566,040 450,000 0 469,256 426-40-415-240-001.34081 STA Operating 13,222 20,504 0 0 426-40-415-240-001.34081_001 STA Operating Current Year 0 0 0 18,504 426-40-415-240-001.34081_002 STA Operating Prior Year 0 0 7,606 0 426-40-415-240-001.34090 LTF Operating (Transit) 497,633 123,165 0 0 426-40-415-240-001.34090_001 LTF Operating (Transit) Current Year 0 0 0 215,888 426-40-415-240-001.34090_002 LTF Operating (Transit) Prior Year 0 0 0 241,928 426-40-415-240-001.34082 LTF Operating Revenue - Deferred (357,521) 301,223 0 0 719,374 894,892 7,606 945,576
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
Program Total: 239 - Turlock-Denair Amtrak Station: Operating IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
EXPENSES Total

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 239 - Turlock-Denair Amtrak Station
Sub-Program: 002 - Planning/Capital
Sub-Program Total: 002 - Planning/Capital
Program Total: 239 - Turlock-Denair Amtrak Station
Division Total: 415 - Transit
Department Total: 40 - Development Services
REVENUES Total
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
Program Total: 239 - Turlock-Denair Amtrak Station: Planning/Capital CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Sub-Program Total: 002 - Planning/Capital
Program Total: 239 - Turlock-Denair Amtrak Station
Division Total: 415 - Transit
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
359

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 426 Transit
426-40-415-240-001.35014_002 Salary Reimbursement Other 3,963 0 0 0 426-40-415-240-001.35187 Fare Revenue 8,611 18,000 2,283 10,000 426-40-415-240-001.35187_001 Fare Revenue Pre-Paid Bus Pass Revenue 5,757 0 0 0 426-40-415-240-001.35724 Advertising 13,500 19,000 0 19,000 31,830 37,000 2,283 29,000
754,724 934,092 9,293 978,176
754,724 934,092 9,293 978,176
754,724 934,092 9,293 978,176
754,724 934,092 9,293 978,176
754,724 934,092 9,293 978,176
426-40-415-240-001.41001 Full Time Salaries 93,403 99,570 76,115 91,915 426-40-415-240-001.41002_000 Part Time Help General 167 3,000 556 2,000 426-40-415-240-001.41050 Bilingual Pay 728 758 748 1,037 426-40-415-240-001.41051 Confidential Pay 143 129 106 133 426-40-415-240-001.41052 Educational Incentive 862 871 671 771 426-40-415-240-001.41053 Sick Leave Conversion Pay 540 1,200 39 1,000 426-40-415-240-001.41055 Vacation Conversion Pay 817 1,200 0 1,000 426-40-415-240-001.41056 Management Leave Conversion 223 1,000 12 1,000 426-40-415-240-001.41059 Continuous Service Pay 956 1,260 964 1,125 426-40-415-240-001.41100_001 Overtime Standard 387 1,050 66 1,050 98,226 110,038 79,276 101,031
426-40-415-240-001.42002 Medical Dental Plan 17,286 13,593 19,229 11,056 426-40-415-240-001.42003 Vision Insurance 195 188 152 163 426-40-415-240-001.42004 Long Term Disability Insurance 372 373 326 319 426-40-415-240-001.42005 Life Insurance 203 188 145 140 426-40-415-240-001.42006 SUI 51 24 24 21
426-40-415-240-001.42007 Workers Comp Insurance 156 554 330 357 426-40-415-240-001.42008 City Liability Insurance 4,008 4,554 3,364 4,187 426-40-415-240-001.42009 PERS 17,231 18,114 13,930 16,703 426-40-415-240-001.42010 Medicare Tax 1,375 1,585 1,120 1,450 426-40-415-240-001.42011 Social Security 10 186 35 124
426-40-415-240-001.42012 Retiree Health Insurance 2,178 2,329 1,781 2,154 426-40-415-240-001.42013 Deferred Comp 978 1,176 816 1,097 426-40-415-240-001.42014 Deferred Comp In Lieu 0 0 50 86 426-40-415-240-001.42016 Employee Contrib To PERS (8,632) (9,165) (7,072) (8,455) 426-40-415-240-001.42019 PERS UAL (Unfunded Accrued Liability) 15,420 16,406 13,670 14,955 50,830 50,105 47,900 44,357
426-40-415-240-001.43010 Contract Attorney 0 1,350 0 910 426-40-415-240-001.43020 Car Wash 113 300 47 300
426-40-415-240-001.43055_002 Consultant Audit 5,580 10,556 8,075 6,322 426-40-415-240-001.43125_011 Maintenance Outside Contractor Repair 16,905 16,000 941 15,000 Account Classification Total: CH - Charges for Services Sub-Program Total: 001 - Operating
Program Total: 240 - ADA Paratransit
Division Total: 415 - Transit
Department Total: 40 - Development Services
CH - Charges for Services
Sub-Program: 001 - Operating
SA - Salaries
Account Classification Total: SA - Salaries
BE - Benefits
Account Classification Total: BE - Benefits
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 240 - ADA Paratransit
CO - Contractual Services
360

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 426 Transit
426-40-415-240-001.43125_030 Maintenance Services Subscription 0 200 0 200 426-40-415-240-001.43155 Physicals, Shots & Psychological 50 200 1 200 426-40-415-240-001.43166_001 Actuarial Report GASB 68 0 7 0 7 426-40-415-240-001.43167 Recruitment 0 300 0 300
426-40-415-240-001.43228_001 Radio System Maintenance Motorola System 5,564 1,002 848 1,122 426-40-415-240-001.43228_002 Radio System Maintenance Subscriber 2,116 2,213 2,148 2,455 426-40-415-240-001.43228_004 Radio System Maintenance Microwave 0 250 0 250 426-40-415-240-001.43265 Operations & Management 421,570 442,558 313,981 505,503 426-40-415-240-001.43267 Transit Contract Services 34,450 15,000 2,641 34,736 486,348 489,936 328,681 567,305
426-40-415-240-001.44001_000 Supplies General 4,266 5,000 3,490 3,250 426-40-415-240-001.44010_003 Computer Software 1,216 0 72 0 426-40-415-240-001.44010_015 Computer Software Subscriptions 113 49,955 29,018 50,455 426-40-415-240-001.44040_000 Postage General 1 800 0 500 426-40-415-240-001.44050 Printing 136 1,200 211 1,000
426-40-415-240-001.44060 Promotion and Marketing 4,837 23,000 989 18,100 426-40-415-240-001.44090 Office Equipment & Furniture 0 1,000 268 0 10,569 80,955 34,047 73,305
426-40-415-240-001.45001_000 Telephone General 138 0 120 150 426-40-415-240-001.45001_002 Telephone Wireless/Tablet Service Plan 1,688 1,500 859 1,500 426-40-415-240-001.45002_000 Turlock Irrigation District General 1,075 2,400 1,016 2,400 2,901 3,900 1,995 4,050
426-40-415-240-001.46000 Auto Allowance 41 36 58 72
426-40-415-240-001.46010 Equipment Rental 0 750 0 750
426-40-415-240-001.46025 Outside Contractor Labor 0 5,000 0 5,000 426-40-415-240-001.46031 Fuel 34,260 40,000 22,703 40,000 426-40-415-240-001.46032 Vehicle & Small Equipment Maintenance Parts 0 1,500 1,786 1,500 426-40-415-240-001.46033 Tires & Tubes 0 2,500 134 1,500 426-40-415-240-001.46034 Vehicle Insurance 3,097 2,800 2,789 3,000 426-40-415-240-001.46036 Lube & Oil 0 0 250 1,000
37,398 52,586 27,720 52,822
426-40-415-240-001.47005 Advertising 0 800 20 800
426-40-415-240-001.47010 Bank Charges 9 50 0 100
426-40-415-240-001.47040_000 Dues Miscellaneous 801 1,200 569 975 426-40-415-240-001.47050 Meetings 233 500 197 390
426-40-415-240-001.47055 Cash Shortages 0 100 0 100
426-40-415-240-001.47065 Professional Development 99 122 86 123 426-40-415-240-001.47080 Shoe Allowance 59 100 33 100
426-40-415-240-001.47090 Testing & Recruitment 0 0 9 0
426-40-415-240-001.47095_000 Training General/Travel 1,466 6,720 455 5,135 426-40-415-240-001.47366 Electric Vehicle Charging Expenses 0 0 0 2,000 426-40-415-240-001.47450 Contingencies (Operations) 0 15,663 0 13,977 426-40-415-240-001.47452 Parts-Preventative Bus Maint 4,470 30,000 2,067 25,000 426-40-415-240-001.47453 Labor-Preventative Bus Maint 37,245 55,000 23,264 50,000 426-40-415-240-001.47455 Parking and Traffic Fees 0 30 0 26 44,381 110,285 26,701 98,726
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
361

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 426 Transit
426-40-415-240-001.53032_001 SBITA (GASB 96) Debt Service TransTrack Interest 1,089 0 0 0
1,089 0 0 0
426-40-415-240-001.48001_083 Transfers Out To Fd 501 for I.T. Services 2,796 3,635 3,030 4,922 426-40-415-240-001.48001_085 Transfers Out To Fd 501 IT Infrastructure 228 236 236 420 426-40-415-240-001.48001_297 Transfers Out GF Administration From Transit 13,716 32,416 27,010 31,238 16,740 36,287 30,276 36,580
748,481 934,092 576,597 978,176
748,481 934,092 576,597 978,176
748,481 934,092 576,597 978,176
748,481 934,092 576,597 978,176
748,481 934,092 576,597 978,176
754,724 934,092 9,293 978,176
748,481 934,092 576,597 978,176
6,243 0 (567,304) 0
Sub-Program: 002 - Planning/Capital

REVENUES
426-40-415-240-002.34091 LTF Capital (Transit) 0 49,092 0 0 426-40-415-240-002.34091_002 LTF Capital (Transit) Prior Year 0 0 0 15,000 426-40-415-240-002.34083 LTF Capital/Revenue - Deferred 2,551 755,908 0 0 2,551 805,000 0 15,000
2,551 805,000 0 15,000
2,551 805,000 0 15,000
2,551 805,000 0 15,000
2,551 805,000 0 15,000
2,551 805,000 0 15,000
426-40-415-240-002.43266 Transit Planning 26 0 0 0
26 0 0 0
426-40-415-240-002.51240 Transit Capital 1,867 15,000 21 15,000 426-40-415-240-002.51261 Transit Bus Procurement/Inspection 659 790,000 0 0 2,525 805,000 21 15,000
2,551 805,000 21 15,000
2,551 805,000 21 15,000
2,551 805,000 21 15,000
2,551 805,000 21 15,000
2,551 805,000 21 15,000
2,551 805,000 0 15,000
Program Total: 240 - ADA Paratransit
Division Total: 415 - Transit
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 426 - Transit
DS - Debt Service
Account Classification Total: DS - Debt Service
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Sub-Program Total: 001 - Operating
Program Total: 240 - ADA Paratransit
Division Total: 415 - Transit
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
Fund EXPENSE Total: 426 - Transit
Program Total: 240 - ADA Paratransit: Operating
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
Sub-Program Total: 002 - Planning/Capital
Account Classification Total: CO - Contractual Services CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Sub-Program Total: 002 - Planning/Capital
Program Total: 240 - ADA Paratransit
Department: 40 - Development Services
Division: 415 - Transit
Program: 240 - ADA Paratransit
Sub-Program: 002 - Planning/Capital
CO - Contractual Services
Division Total: 415 - Transit
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 426 - Transit
362

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 426 Transit
2,551 805,000 21 15,000
0 0 (21) 0
Program: 241 - Fixed Route
Sub-Program: 001 - Operating

REVENUES
426-40-415-241-001.33000 Interest Income 41,574 25,900 (7,038) 42,000 41,574 25,900 (7,038) 42,000
426-40-415-241-001.34094 FTA - Section 5307 - Operating 3,738,841 2,000,000 0 2,708,486 426-40-415-241-001.34090 LTF Operating (Transit) 2,488,820 1,664,202 0 0 426-40-415-241-001.34090_001 LTF Operating (Transit) Current Year 0 0 0 277,850 426-40-415-241-001.34090_002 LTF Operating (Transit) Prior Year 0 0 0 2,363,034 426-40-415-241-001.34107 State of Good Repair (SGR) 70,000 220,359 0 0 426-40-415-241-001.34107_002 State of Good Repair (SGR) Current Year 0 0 0 93,000 426-40-415-241-001.34108 Low Carbon Transit Operations Program (LCTOP)-Operating 160,075 149,510 149,510 133,425
426-40-415-241-001.34082 LTF Operating Revenue - Deferred (1,681,004) 1,540,615 0 0 4,776,732 5,574,686 149,510 5,575,795
426-40-415-241-001.35014_002 Salary Reimbursement Other 18,491 0 0 0 426-40-415-241-001.35187 Fare Revenue 91,590 88,500 55,306 70,000 426-40-415-241-001.35187_001 Fare Revenue Pre-Paid Bus Pass Revenue 1,994 0 0 0 426-40-415-241-001.35724 Advertising 40,500 59,000 0 59,000 152,575 147,500 55,306 129,000
426-40-415-241-001.37010_000 Miscellaneous General 0 0 11 0 426-40-415-241-001.37055 Cash Overages 1 0 0 0
1 0 11 0
426-40-415-241-001.38001_270 Transfers In Transit Measure L Funds 67,041 67,000 40,135 65,000 67,041 67,000 40,135 65,000
5,037,923 5,815,086 237,924 5,811,795
5,037,923 5,815,086 237,924 5,811,795
5,037,923 5,815,086 237,924 5,811,795
5,037,923 5,815,086 237,924 5,811,795
5,037,923 5,815,086 237,924 5,811,795
426-40-415-241-001.41001 Full Time Salaries 443,724 475,983 393,131 507,382 426-40-415-241-001.41002_000 Part Time Help General 800 14,000 3,714 10,000 426-40-415-241-001.41050 Bilingual Pay 3,462 3,633 3,971 5,865 426-40-415-241-001.41051 Confidential Pay 669 603 496 622 426-40-415-241-001.41052 Educational Incentive 4,103 4,182 3,522 4,386 426-40-415-241-001.41053 Sick Leave Conversion Pay 2,591 5,600 181 3,500 426-40-415-241-001.41055 Vacation Conversion Pay 3,830 5,600 0 5,000 Program Total: 240 - ADA Paratransit: Planning/Capital
Fund EXPENSE Total: 426 - Transit
Account Classification Total: TI - Transfers In
Sub-Program Total: 001 - Operating
Program Total: 241 - Fixed Route
Division Total: 415 - Transit
Department Total: 40 - Development Services
CH - Charges for Services
Account Classification Total: CH - Charges for Services OR - Other Revenues
Account Classification Total: OR - Other Revenues
TI - Transfers In
Sub-Program: 001 - Operating
SA - Salaries
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 241 - Fixed Route
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
363

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 426 Transit
426-40-415-241-001.41056 Management Leave Conversion 1,042 2,800 58 3,500 426-40-415-241-001.41059 Continuous Service Pay 4,553 6,048 5,039 6,401 426-40-415-241-001.41100_001 Overtime Standard 1,808 4,900 309 4,900 426-40-415-241-001.49007 Salary Charges From Other Departments 98,037 90,000 74,826 100,000 564,619 613,349 485,246 651,556
426-40-415-241-001.42002 Medical Dental Plan 82,079 64,996 100,118 61,284 426-40-415-241-001.42003 Vision Insurance 928 898 793 905 426-40-415-241-001.42004 Long Term Disability Insurance 1,765 1,785 1,690 1,760 426-40-415-241-001.42005 Life Insurance 953 900 770 772 426-40-415-241-001.42006 SUI 244 123 130 126
426-40-415-241-001.42007 Workers Comp Insurance 737 2,619 1,672 1,863 426-40-415-241-001.42008 City Liability Insurance 19,043 21,817 17,425 23,108 426-40-415-241-001.42009 PERS 81,865 87,257 72,004 93,345 426-40-415-241-001.42010 Medicare Tax 6,533 7,589 5,797 7,998 426-40-415-241-001.42011 Social Security 50 868 231 620 426-40-415-241-001.42012 Retiree Health Insurance 10,344 11,129 9,171 11,842 426-40-415-241-001.42013 Deferred Comp 4,639 5,607 4,167 5,954 426-40-415-241-001.42014 Deferred Comp In Lieu 0 0 233 399 426-40-415-241-001.42016 Employee Contrib To PERS (41,009) (44,140) (36,475) (47,219) 426-40-415-241-001.42019 PERS UAL (Unfunded Accrued Liability) 68,388 74,588 62,160 82,737 236,557 236,036 239,886 245,494
426-40-415-241-001.43005_000 Alarm Monitoring General 1,803 2,000 1,917 2,000 426-40-415-241-001.43010 Contract Attorney 0 6,480 0 5,180 426-40-415-241-001.43020 Car Wash 419 900 284 900
426-40-415-241-001.43055_002 Consultant Audit 5,580 10,556 8,075 6,322 426-40-415-241-001.43100_001 Insurance Property 0 40 40 46 426-40-415-241-001.43120_004 Building Maintenance CNG 15,873 15,000 2,804 15,000 426-40-415-241-001.43125_011 Maintenance Outside Contractor Repair 17,516 20,000 16,303 20,000 426-40-415-241-001.43125_030 Maintenance Services Subscription 1,650 2,500 1,680 2,500 426-40-415-241-001.43155 Physicals, Shots & Psychological 50 500 3 500 426-40-415-241-001.43166_001 Actuarial Report GASB 68 0 26 0 26 426-40-415-241-001.43167 Recruitment 0 1,000 0 1,000
426-40-415-241-001.43228_001 Radio System Maintenance Motorola System 0 4,675 3,956 6,387 426-40-415-241-001.43228_002 Radio System Maintenance Subscriber 9,874 10,328 10,022 13,972 426-40-415-241-001.43228_004 Radio System Maintenance Microwave 0 700 0 0 426-40-415-241-001.43265 Operations & Management 3,323,836 3,459,825 2,533,050 3,453,757 426-40-415-241-001.43267 Transit Contract Services 120,534 196,000 86,716 164,080 3,497,135 3,730,530 2,664,852 3,691,670
426-40-415-241-001.44001_000 Supplies General 24,263 20,000 6,254 18,500 426-40-415-241-001.44010_003 Computer Software 13,934 0 337 0 426-40-415-241-001.44010_015 Computer Software Subscriptions 525 105,690 37,373 105,690 426-40-415-241-001.44022 CNG Slow Fill Maintenance 2,650 18,000 579 18,000 426-40-415-241-001.44040_000 Postage General 53 1,000 0 1,000 426-40-415-241-001.44050 Printing 544 10,000 933 7,000
426-40-415-241-001.44060 Promotion and Marketing 23,902 96,400 5,296 90,200 426-40-415-241-001.44090 Office Equipment & Furniture 0 3,000 1,284 0 65,871 254,090 52,056 240,390
Account Classification Total: SA - Salaries
BE - Benefits
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 364

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 426 Transit
426-40-415-241-001.45001_000 Telephone General 2,239 3,000 1,968 3,000 426-40-415-241-001.45001_002 Telephone Wireless/Tablet Service Plan 225 2,000 1,316 2,000 426-40-415-241-001.45002_000 Turlock Irrigation District General 5,015 11,520 4,743 11,520 7,479 16,520 8,027 16,520
426-40-415-241-001.46000 Auto Allowance 193 168 269 336 426-40-415-241-001.46010 Equipment Rental 0 3,500 0 2,500 426-40-415-241-001.46025 Outside Contractor Labor 0 15,000 0 15,000 426-40-415-241-001.46030_000 CNG General 138,248 160,000 127,282 160,000 426-40-415-241-001.46031 Fuel 36,150 70,000 14,877 65,000 426-40-415-241-001.46032 Vehicle & Small Equipment Maintenance Parts 1,594 3,000 29,254 3,000 426-40-415-241-001.46033 Tires & Tubes 43,230 50,000 21,700 50,000 426-40-415-241-001.46034 Vehicle Insurance 23,430 20,600 21,249 22,400 426-40-415-241-001.46036 Lube & Oil 0 0 2,991 5,000
242,843 322,268 217,621 323,236
426-40-415-241-001.47005 Advertising 138 5,000 111 2,000 426-40-415-241-001.47010 Bank Charges 106 500 0 200
426-40-415-241-001.47040_000 Dues Miscellaneous 3,845 5,760 3,241 5,550 426-40-415-241-001.47050 Meetings 1,116 2,100 1,123 2,220 426-40-415-241-001.47055 Cash Shortages 40 100 0 100
426-40-415-241-001.47065 Professional Development 462 635 482 654 426-40-415-241-001.47080 Shoe Allowance 274 500 160 500 426-40-415-241-001.47090 Testing & Recruitment 0 0 51 0 426-40-415-241-001.47095_000 Training General/Travel 7,458 31,360 2,180 29,230 426-40-415-241-001.47450 Contingencies (Operations) 0 45,928 0 34,533 426-40-415-241-001.47452 Parts-Preventative Bus Maint 134,970 120,000 52,158 120,000 426-40-415-241-001.47453 Labor-Preventative Bus Maint 159,132 230,000 125,266 230,000 426-40-415-241-001.47455 Parking and Traffic Fees 16 140 0 148 307,556 442,023 184,772 425,135
426-40-415-241-001.53032_001 SBITA (GASB 96) Debt Service TransTrack Interest 5,225 0 0 0
5,225 0 0 0
426-40-415-241-001.48001_083 Transfers Out To Fd 501 for I.T. Services 13,046 17,383 14,490 23,533 426-40-415-241-001.48001_085 Transfers Out To Fd 501 IT Infrastructure 1,063 1,128 1,128 2,323 426-40-415-241-001.48001_297 Transfers Out GF Administration From Transit 64,005 181,759 151,470 191,938 78,114 200,270 167,088 217,794
5,005,401 5,815,086 4,019,548 5,811,795
5,005,401 5,815,086 4,019,548 5,811,795
5,005,401 5,815,086 4,019,548 5,811,795
5,005,401 5,815,086 4,019,548 5,811,795
5,005,401 5,815,086 4,019,548 5,811,795
5,037,923 5,815,086 237,924 5,811,795
5,005,401 5,815,086 4,019,548 5,811,795
32,522 0 (3,781,624) 0
Account Classification Total: UT - Utilities
VE - Vehicle Expenses
Account Classification Total: VE - Vehicle Expenses
MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses UT - Utilities
Fund REVENUE Total: 426 - Transit
DS - Debt Service
Account Classification Total: DS - Debt Service
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Sub-Program Total: 001 - Operating
Fund EXPENSE Total: 426 - Transit
Program Total: 241 - Fixed Route: Operating
Program Total: 241 - Fixed Route
Division Total: 415 - Transit
Department Total: 40 - Development Services
EXPENSES Total
365

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 426 Transit
Sub-Program: 002 - Planning/Capital

REVENUES
426-40-415-241-002.34098 FTA - Section 5339 - Capital 0 0 0 1,412,188 426-40-415-241-002.34091 LTF Capital (Transit) 46,995 728,316 0 0 426-40-415-241-002.34091_001 LTF Capital (Transit) Current Year 0 0 0 1,932,673 426-40-415-241-002.34091_002 LTF Capital (Transit) Prior Year 859,228 0 0 2,906,587 426-40-415-241-002.34107 State of Good Repair (SGR) 3,516 0 0 0 426-40-415-241-002.34107_001 State of Good Repair (SGR) Deferred 37,472 411,510 0 0 426-40-415-241-002.34107_003 State of Good Repair (SGR) Prior Year 0 0 3,122 0 426-40-415-241-002.34083 LTF Capital/Revenue - Deferred (620,362) 4,040,905 0 0 326,849 5,180,731 3,123 6,251,448
426-40-415-241-002.37030 Sale of Property 0 0 760 0
0 0 760 0
326,849 5,180,731 3,883 6,251,448
326,849 5,180,731 3,883 6,251,448
326,849 5,180,731 3,883 6,251,448
326,849 5,180,731 3,883 6,251,448
326,849 5,180,731 3,883 6,251,448
426-40-415-241-002.43266 Transit Planning 120 300,000 593 457,500 120 300,000 593 457,500
426-40-415-241-002.44010_015 Computer Software Subscriptions 34 0 0 0 34 0 0 0
426-40-415-241-002.51240 Transit Capital 258,641 1,200,000 124,640 1,019,275 426-40-415-241-002.51261 Transit Bus Procurement/Inspection 935 1,100,000 0 0 426-40-415-241-002.51270 Construction Project 12,622 2,580,731 5,964 4,774,673 426-40-415-241-002.51900 Loss on Disposal of Fixed Assets 16,632 0 0 0 288,830 4,880,731 130,604 5,793,948
426-40-415-241-002.48005_002 Transfers Out - Reporting GASB 96 SBITA'S 54,497 0 0 0 54,497 0 0 0
343,481 5,180,731 131,197 6,251,448
343,481 5,180,731 131,197 6,251,448
343,481 5,180,731 131,197 6,251,448
343,481 5,180,731 131,197 6,251,448
343,481 5,180,731 131,197 6,251,448
326,849 5,180,731 3,883 6,251,448
343,481 5,180,731 131,197 6,251,448
(16,632) 0 (127,314) 0
Program Total: 241 - Fixed Route
Division Total: 415 - Transit
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
OR - Other Revenues
Account Classification Total: OR - Other Revenues
Sub-Program Total: 002 - Planning/Capital
Account Classification Total: CO - Contractual Services SU - Supplies and Maintenance
Account Classification Total: SU - Supplies and Maintenance CA - Capital Outlay
Account Classification Total: CA - Capital Outlay
Department: 40 - Development Services
Division: 415 - Transit
Program: 241 - Fixed Route
Sub-Program: 002 - Planning/Capital
CO - Contractual Services
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
Program Total: 241 - Fixed Route: Planning/Capital
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Sub-Program Total: 002 - Planning/Capital
Program Total: 241 - Fixed Route
Division Total: 415 - Transit
366

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 426 Transit
Program: 243 - Demand Response
Sub-Program: 001 - Operating

REVENUES
426-40-415-243-001.33000 Interest Income 5,703 3,300 (953) 5,800 5,703 3,300 (953) 5,800
426-40-415-243-001.34090 LTF Operating (Transit) 440,137 747,990 0 0 426-40-415-243-001.34090_001 LTF Operating (Transit) Current Year 0 0 0 363,975 426-40-415-243-001.34090_002 LTF Operating (Transit) Prior Year 0 0 0 80,352 426-40-415-243-001.34082 LTF Operating Revenue - Deferred (34,203) 277,781 0 0 405,934 1,025,771 0 444,327
426-40-415-243-001.35014_002 Salary Reimbursement Other 3,963 0 0 0 426-40-415-243-001.35187 Fare Revenue 8,150 2,000 10,335 15,000 426-40-415-243-001.35187_001 Fare Revenue Pre-Paid Bus Pass Revenue 4,567 0 0 0 16,680 2,000 10,335 15,000
426-40-415-243-001.38001_341 Transfers In fr Transit Measure L Rail Servic 518,065 0 0 625,000 518,065 0 0 625,000
946,382 1,031,071 9,382 1,090,127
946,382 1,031,071 9,382 1,090,127
946,382 1,031,071 9,382 1,090,127
946,382 1,031,071 9,382 1,090,127
946,382 1,031,071 9,382 1,090,127
426-40-415-243-001.41001 Full Time Salaries 85,559 88,248 71,871 91,915 426-40-415-243-001.41002_000 Part Time Help General 144 3,000 556 2,000 426-40-415-243-001.41050 Bilingual Pay 661 662 710 1,037 426-40-415-243-001.41051 Confidential Pay 143 129 106 133 426-40-415-243-001.41052 Educational Incentive 781 755 626 771 426-40-415-243-001.41053 Sick Leave Conversion Pay 468 1,200 39 1,000 426-40-415-243-001.41055 Vacation Conversion Pay 802 1,200 0 1,000 426-40-415-243-001.41056 Management Leave Conversion 223 600 12 1,000 426-40-415-243-001.41059 Continuous Service Pay 864 1,092 897 1,125 426-40-415-243-001.41100_001 Overtime Standard 385 1,050 63 1,050 90,031 97,936 74,881 101,031
426-40-415-243-001.42002 Medical Dental Plan 15,876 12,030 18,175 11,056 426-40-415-243-001.42003 Vision Insurance 180 166 144 163 426-40-415-243-001.42004 Long Term Disability Insurance 340 331 309 319 426-40-415-243-001.42005 Life Insurance 187 167 140 140 426-40-415-243-001.42006 SUI 45 21 24 21
426-40-415-243-001.42007 Workers Comp Insurance 145 516 315 359 426-40-415-243-001.42008 City Liability Insurance 3,666 4,078 3,176 4,231 Account Classification Total: CH - Charges for Services TI - Transfers In
Account Classification Total: TI - Transfers In
Sub-Program Total: 001 - Operating
Program Total: 243 - Demand Response
IN - Interest Income
Account Classification Total: IN - Interest Income
IG - Intergovernmental
Account Classification Total: IG - Intergovernmental
CH - Charges for Services
Division: 415 - Transit
Program: 243 - Demand Response
Sub-Program: 001 - Operating
SA - Salaries
Account Classification Total: SA - Salaries
Division Total: 415 - Transit
Department Total: 40 - Development Services
REVENUES Total

EXPENSES
Department: 40 - Development Services
BE - Benefits
367

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 426 Transit
426-40-415-243-001.42009 PERS 15,776 16,168 13,147 16,892 426-40-415-243-001.42010 Medicare Tax 1,260 1,420 1,058 1,465 426-40-415-243-001.42011 Social Security 9 186 35 124
426-40-415-243-001.42012 Retiree Health Insurance 1,998 2,071 1,683 2,154 426-40-415-243-001.42013 Deferred Comp 902 1,055 774 1,097 426-40-415-243-001.42014 Deferred Comp In Lieu 0 0 50 86 426-40-415-243-001.42016 Employee Contrib To PERS (7,905) (8,180) (6,664) (8,548) 426-40-415-243-001.42019 PERS UAL (Unfunded Accrued Liability) 13,884 12,999 10,830 14,955 46,362 43,028 43,195 44,514
426-40-415-243-001.43010 Contract Attorney 0 1,170 0 910 426-40-415-243-001.43020 Car Wash 113 300 41 300
426-40-415-243-001.43055_002 Consultant Audit 5,581 10,557 8,076 6,322 426-40-415-243-001.43125_011 Maintenance Outside Contractor Repair 0 5,000 0 5,000 426-40-415-243-001.43125_030 Maintenance Services Subscription 0 200 0 200 426-40-415-243-001.43155 Physicals, Shots & Psychological 50 200 1 200 426-40-415-243-001.43166_001 Actuarial Report GASB 68 0 7 0 7 426-40-415-243-001.43167 Recruitment 0 300 0 300
426-40-415-243-001.43228_001 Radio System Maintenance Motorola System 0 1,002 848 1,122 426-40-415-243-001.43228_002 Radio System Maintenance Subscriber 2,116 2,213 2,148 2,455 426-40-415-243-001.43228_004 Radio System Maintenance Microwave 0 250 0 0 426-40-415-243-001.43265 Operations & Management 643,742 580,769 455,211 642,849 426-40-415-243-001.43267 Transit Contract Services 26,500 13,000 2,510 11,960 678,101 614,968 468,834 671,625
426-40-415-243-001.44001_000 Supplies General 2,150 4,000 4,349 3,250 426-40-415-243-001.44010_003 Computer Software 1,206 0 72 0 426-40-415-243-001.44010_015 Computer Software Subscriptions 113 49,955 28,899 50,455 426-40-415-243-001.44040_000 Postage General 1 800 0 500 426-40-415-243-001.44050 Printing 0 1,200 71 1,200
426-40-415-243-001.44060 Promotion and Marketing 4,365 15,600 998 14,700 426-40-415-243-001.44090 Office Equipment & Furniture 0 1,000 232 0 7,835 72,555 34,621 70,105
426-40-415-243-001.45001_000 Telephone General 128 150 115 150 426-40-415-243-001.45001_002 Telephone Wireless/Tablet Service Plan 1,688 1,500 841 1,500 426-40-415-243-001.45002_000 Turlock Irrigation District General 1,075 2,080 1,016 2,080 2,891 3,730 1,972 3,730
426-40-415-243-001.46000 Auto Allowance 41 36 58 72
426-40-415-243-001.46010 Equipment Rental 0 750 0 750
426-40-415-243-001.46025 Outside Contractor Labor 392 10,000 3,629 10,000 426-40-415-243-001.46031 Fuel 33,231 45,000 22,431 45,000 426-40-415-243-001.46032 Vehicle & Small Equipment Maintenance Parts 0 1,500 3,265 1,500 426-40-415-243-001.46033 Tires & Tubes 5,840 3,500 808 3,500 426-40-415-243-001.46034 Vehicle Insurance 1,851 1,700 3,463 5,700 426-40-415-243-001.46036 Lube & Oil 0 0 143 1,000
41,356 62,486 33,796 67,522
426-40-415-243-001.47005 Advertising 115 800 20 800
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
368

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 426 Transit
426-40-415-243-001.47010 Bank Charges 14 50 0 100
426-40-415-243-001.47040_000 Dues Miscellaneous 694 1,040 569 975 426-40-415-243-001.47050 Meetings 202 500 197 390
426-40-415-243-001.47055 Cash Shortages 0 100 0 100
426-40-415-243-001.47065 Professional Development 99 120 86 123 426-40-415-243-001.47080 Shoe Allowance 59 100 29 100
426-40-415-243-001.47090 Testing & Recruitment 0 0 9 0
426-40-415-243-001.47095_000 Training General/Travel 1,869 6,720 417 5,135 426-40-415-243-001.47366 Electric Vehicle Charging Expenses 0 5,000 0 2,000 426-40-415-243-001.47450 Contingencies (Operations) 0 14,523 0 13,735 426-40-415-243-001.47452 Parts-Preventative Bus Maint 16,107 20,000 5,773 20,000 426-40-415-243-001.47453 Labor-Preventative Bus Maint 39,335 50,000 39,291 50,000 426-40-415-243-001.47455 Parking and Traffic Fees 0 30 0 26 58,493 98,983 46,392 93,484
426-40-415-243-001.53032_001 SBITA (GASB 96) Debt Service TransTrack Interest 943 0 0 0
943 0 0 0
426-40-415-243-001.48001_083 Transfers Out To Fd 501 for I.T. Services 2,796 3,217 2,680 4,356 426-40-415-243-001.48001_085 Transfers Out To Fd 501 IT Infrastructure 228 209 209 420 426-40-415-243-001.48001_297 Transfers Out GF Administration From Transit 13,716 33,959 28,300 33,340 16,740 37,385 31,189 38,116
942,752 1,031,071 734,880 1,090,127
942,752 1,031,071 734,880 1,090,127
942,752 1,031,071 734,880 1,090,127
942,752 1,031,071 734,880 1,090,127
942,752 1,031,071 734,880 1,090,127
946,382 1,031,071 9,382 1,090,127
942,752 1,031,071 734,880 1,090,127
3,630 0 (725,499) 0
Sub-Program: 002 - Planning/Capital

REVENUES
426-40-415-243-002.34091 LTF Capital (Transit) 0 10,085 0 0 426-40-415-243-002.34083 LTF Capital/Revenue - Deferred 14,998 849,102 0 0 14,998 859,187 0 0
14,998 859,187 0 0
14,998 859,187 0 0
14,998 859,187 0 0
14,998 859,187 0 0
14,998 859,187 0 0
Account Classification Total: TO - Transfers Out
Sub-Program Total: 001 - Operating
Program Total: 243 - Demand Response
Division Total: 415 - Transit
Department Total: 40 - Development Services
Account Classification Total: MI - Miscellaneous Expenses DS - Debt Service
Account Classification Total: DS - Debt Service
TO - Transfers Out
Account Classification Total: IG - Intergovernmental
Sub-Program Total: 002 - Planning/Capital
Program Total: 243 - Demand Response
Division Total: 415 - Transit
Department Total: 40 - Development Services
EXPENSES Total
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
Program Total: 243 - Demand Response: Operating
IG - Intergovernmental
REVENUES Total

EXPENSES
Department: 40 - Development Services
Division: 415 - Transit
Program: 243 - Demand Response
Sub-Program: 002 - Planning/Capital
CO - Contractual Services
369

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 426 Transit
426-40-415-243-002.43266 Transit Planning 26 0 0 0
26 0 0 0
426-40-415-243-002.51240 Transit Capital 11,230 15,000 21 0 426-40-415-243-002.51261 Transit Bus Procurement/Inspection 3,742 844,187 410,633 0 14,972 859,187 410,653 0
14,998 859,187 410,653 0
14,998 859,187 410,653 0
14,998 859,187 410,653 0
14,998 859,187 410,653 0
14,998 859,187 410,653 0
14,998 859,187 0 0
14,998 859,187 410,653 0
0 0 (410,653) 0
7,846,570 16,401,170 258,361 16,138,468
7,770,025 16,401,170 6,520,026 15,695,683
76,544 0 (6,261,665) 442,785
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
Fund Total: 426 - Transit
Fund Total: 426 - Transit
Account Classification Total: CA - Capital Outlay
Sub-Program Total: 002 - Planning/Capital
Program Total: 243 - Demand Response
Division Total: 415 - Transit
Department Total: 40 - Development Services
EXPENSES Total
Account Classification Total: CO - Contractual Services CA - Capital Outlay
Fund REVENUE Total: 426 - Transit
Fund EXPENSE Total: 426 - Transit
Program Total: 243 - Demand Response: Planning/Capital
370

CITY OF TURLOCK BUDGET FY 25-26

PURPOSE

PROGRAMS
●
●
●
●
●
●

GOALS AND OBJECTIVES
●
●
●
●
●
Fund 450 SRWA
The Stanislaus Regional Water Authority (SRWA) Division is responsible for the operation and maintenance of the SRWA Surface Water Treatment Plant (WTP) providing potable drinking water for the City of Turlock and the City of Ceres. The WTP uses a conventional treatment process using ozone as a primary disinfectant with sodium hypochlorite as the secondary disinfectant. The WTP treatment processes are designed and monitored with stringent health standards to ensure compliance with the water quality standards established by the California State Water Resources Control Board.

The Stanislaus Regional Water Authority Division is organized into a number of program areas:

Water Treatment Facility: Operates and maintains a facility that processes up to 15 million gallons of surface water per day.

Distribution Lines: Operates and maintains the distribution system; supplying treated surface water to the City of Turlock and City of Ceres as requested.

Process Laboratory: Analyzes untreated and treated water, evaluates treatment effectiveness to determine proper chemical treatment process.

Maintain an effective and coordinated preventative maintenance program for all WTP process.

Maintain dialogue with the State Water Resources Control Board for the SRWA.

Administration: Directs, supervises and plans operation of the SRWA WTP, prepares studies and reports, oversees budget and maintains the distribution system to the City of Turlock and City of Ceres.

Drinking Water Quality & Safety: Protect the drinking water supply through development and sampling standards.

Capital Improvements: Coordinate maintenance and upgrades to SRWA's distribution and treatment infrastructure.

Protect the quality and quantity of the City's drinking water supply, protecting public health by maintaining the WTP's water treatment processes by ensuring that all treated water delivered from the SRWA meets or exceeds State and Federal requirements.

Operate and maintain the SRWA WTP's Facility in a reliable, safe, productive, and cost-efficient manner. Provide excellent customer service.

Ensure that all treatment facility processes are operated effectively and efficiently. 371

CITY OF TURLOCK BUDGET FY 25-26
Fund 450 SRWA
GOALS AND OBJECTIVES (cont.)
●
●
Provide adequate training opportunities to remain abreast of technical, mechanical, safety and analytical improvements.

Respond to emergencies.
372

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: 450 - SRWA - Operations
Department: 53 - Surface Water
Division Total: 145 - Vehicles/Equipment

REVENUES
450-53-145.38001_090 Transfers In Vehicle & Equip. Replacement 0 0 0 293,200 0 0 0 293,200
0 0 0 293,200
0 0 0 293,200
0 0 0 293,200
450-53-145.51020 Equipment Replacement 0 0 0 255,000
0 0 0 255,000
0 0 0 255,000
0 0 0 255,000
0 0 0 255,000
0 0 0 293,200
0 0 0 255,000
0 0 0 38,200
Division: 550 - Operations

REVENUES
450-53-550.33000 Interest Income 6,412 0 (986) 6,500
450-53-550.33099 Market Valuation 2,035 0 0 0
8,447 0 (986) 6,500
450-53-550.37435 SRWA JPA (Fund 950) Reimbursement 3,985,014 5,970,561 2,251,325 5,535,653 3,985,014 5,970,561 2,251,325 5,535,653
3,993,460 5,970,561 2,250,339 5,542,153
3,993,460 5,970,561 2,250,339 5,542,153
3,993,460 5,970,561 2,250,339 5,542,153
450-53-550.41001 Full Time Salaries 1,258,405 1,498,049 950,498 1,512,760 450-53-550.41052 Educational Incentive 1,959 2,044 1,710 2,051 450-53-550.41053 Sick Leave Conversion Pay 6,144 8,000 5,302 8,000 450-53-550.41054 Stand By Wages 41,435 18,000 23,449 20,000 450-53-550.41055 Vacation Conversion Pay 17,433 8,000 3,208 12,000 450-53-550.41056 Management Leave Conversion 250 4,000 94 1,000 450-53-550.41059 Continuous Service Pay 2,894 3,274 2,851 4,654 450-53-550.41060 Signing Bonus 15,000 20,500 16,500 15,000 450-53-550.41100_001 Overtime Standard 132,264 120,000 145,296 150,000 REVENUES Total
CA - Capital Outlay
Division Total: 145 - Vehicles/Equipment
Department Total: 53 - Surface Water
TI - Transfers In
Account Classification Total: CA - Capital Outlay
Fund EXPENSE Total: 450 - SRWA - Operations
EXPENSES Total
Fund REVENUE Total: 450 - SRWA - Operations
Division Total: 145 - Vehicles/Equipment
Department Total: 53 - Surface Water

EXPENSES
Department: 53 - Surface Water
IN - Interest Income
Account Classification Total: IN - Interest Income
OR - Other Revenues
City of Turlock Proposed 26-27 Budget
Fund 450 SRWA Operations
Account Classification Total: TI - Transfers In
Division Total: 145 - Vehicles/Equipment
Division: 145 - Vehicles/Equipment
Department: 53 - Surface Water
Division: 550 - Operations
SA - Salaries
Account Classification Total: OR - Other Revenues
Division Total: 550 - Operations
Department Total: 53 - Surface Water
REVENUES Total

EXPENSES
373

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 450 SRWA Operations
450-53-550.49007 Salary Charges From Other Departments 9,720 75,000 0 0 1,485,504 1,756,867 1,148,909 1,725,465
450-53-550.42002 Medical Dental Plan 190,293 216,073 217,419 201,757 450-53-550.42003 Vision Insurance 1,995 2,830 1,565 2,830 450-53-550.42004 Long Term Disability Insurance 4,924 5,618 3,906 5,247 450-53-550.42005 Life Insurance 2,659 2,831 1,796 2,302 450-53-550.42006 SUI 1,017 449 449 449
450-53-550.42007 Workers Comp Insurance 15,643 40,944 30,475 28,807 450-53-550.42008 City Liability Insurance 61,848 66,522 52,960 81,589 450-53-550.42009 PERS 223,935 263,192 166,972 267,263
450-53-550.42010 Medicare Tax 20,961 24,387 16,312 25,019 450-53-550.42012 Retiree Health Insurance 26,972 31,844 20,488 32,195 450-53-550.42013 Deferred Comp 9,602 11,815 7,048 12,018 450-53-550.42014 Deferred Comp In Lieu 5,954 11,400 4,835 11,400 450-53-550.42016 Employee Contrib To PERS (113,419) (135,303) (85,471) (136,752) 450-53-550.42019 PERS UAL (Unfunded Accrued Liability) 258,792 270,741 225,620 293,269 711,176 813,343 664,376 827,393
450-53-550.43155 Physicals, Shots & Psychological 508 1,300 911 1,000 450-53-550.43314 Contract Help - Service 367,892 1,004,840 214,733 610,000 368,400 1,006,140 215,644 611,000
450-53-550.44001_000 Supplies General 122,092 200,000 51,977 200,000 450-53-550.44001_267 Supplies Laboratory 28,001 60,000 28,203 60,000 450-53-550.44005 Chemicals 839,150 1,412,000 653,750 1,000,000 450-53-550.44030_000 Minor Equipment Miscellaneous 0 300,000 12,002 300,000 450-53-550.44030_001 Minor Equipment Safety 19,877 35,000 7,460 25,000 450-53-550.44030_002 Minor Equipment Tools 55,421 60,000 2,895 50,000 450-53-550.44030_028 Minor Equipment Lab 3,240 15,000 0 25,000 450-53-550.44090 Office Equipment & Furniture 0 5,000 0 5,000 1,067,781 2,087,000 756,286 1,665,000
450-53-550.45001_000 Telephone General 7,727 10,000 5,772 10,000 450-53-550.45001_002 Telephone Wireless/Tablet Service Plan 6,006 6,000 4,898 6,500 13,734 16,000 10,670 16,500
450-53-550.46000 Auto Allowance 241 240 194 240
450-53-550.46010 Equipment Rental 18,242 20,000 0 20,000 450-53-550.46020 Fleet Maintenance Labor 4,735 2,000 1,472 4,000 450-53-550.46031 Fuel 15,724 20,000 9,412 20,000
450-53-550.46032 Vehicle & Small Equipment Maintenance Parts 832 6,500 3,592 5,000 450-53-550.46034 Vehicle Insurance 1,218 2,600 2,555 2,400 40,991 51,340 17,225 51,640
450-53-550.47005 Advertising 670 3,000 1,738 3,000
450-53-550.47020 Certification 3,905 7,500 2,236 7,500
450-53-550.47065 Professional Development 600 670 0 670 450-53-550.47080 Shoe Allowance 1,907 5,050 3,265 5,250 450-53-550.47090 Testing & Recruitment 3,038 5,000 3,554 5,000 Account Classification Total: SA - Salaries
BE - Benefits
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 374

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 450 SRWA Operations
450-53-550.47095_000 Training General/Travel 13,750 20,000 2,159 20,000 450-53-550.47254 Education and Outreach 0 1,000 0 1,000 23,871 42,220 12,952 42,420
450-53-550.51020 Equipment Replacement 130,524 140,000 0 0 130,524 140,000 0 0
450-53-550.53029_001 Enterprise Equity Lease Interest 9,481 5,620 12,804 1,900 450-53-550.53029_002 Enterprise Equity Lease Principal (1) 52,031 33,100 46,135 9,481 57,651 45,905 48,035
450-53-550.48001_090 Transfers Out Vehicle & Equip Replacement 0 0 0 293,200 0 0 0 293,200
3,851,462 5,970,561 2,871,968 5,280,653
3,851,462 5,970,561 2,871,968 5,280,653
3,851,462 5,970,561 2,871,968 5,280,653
3,993,460 5,970,561 2,250,339 5,542,153
3,851,462 5,970,561 2,871,968 5,280,653
141,999 0 (621,629) 261,500
3,993,460 5,970,561 2,250,339 5,835,353
3,851,462 5,970,561 2,871,968 5,535,653
141,999 0 (621,629) 299,700
TO - Transfers Out
Account Classification Total: TO - Transfers Out
Division Total: 550 - Operations
Department Total: 53 - Surface Water
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
Fund EXPENSE Total: 450 - SRWA - Operations
Division Total: 550 - Operations
Fund REVENUE Total: 450 - SRWA - Operations
Fund EXPENSE Total: 450 - SRWA - Operations
Division Total: 550 - Operations
Division Total: 550 - Operations
Fund REVENUE Total: 450 - SRWA - Operations
375

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 621 - Successor Agency - Non LMI
The Turlock Redevelopment Agency was first activated in 1993 and amended in 1996. The total area covered just over 4.300 acres in the City of Turlock. The Agency’s primary mission was to eliminate blight within the designated project area as well as promote economic development, help provide essential public facilities, and reconstruct and rehabilitate blighted properties. The general goals and objectives of the Agency were set forth in the Agency’s Fiveyear Implementation Plan.

Funds 621 and 625 reflect the changes necessary with the implementation of AB 1X 26 which dissolved redevelopment agencies in California. No new projects or additional tax increment is reflected. The legislation provides for a maximum of $250,000 for staffing purposes for the Successor Agency to carry-out the basic requirements of AB 1X 26 to wind down the previously existing Turlock Redevelopment Agency, implement and complete existing legal contracts and projects, and dispose of any properties held by the Agency.

The primary tasks that will be carried out include actions necessary to make outstanding bond payments and pay other enforceable obligations of the Successor Agency.

In November 2016 the Successor Agency issued refunding bonds to refinance the outstanding portion of the 1999, 2006 and 2011 Bonds which were secured with tax increment revenue by the former Redevelopment Agency.
376

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

REVENUES
621-10-198.30045 Property Taxes RPTTF Distributions 2,511,188 2,491,957 2,489,127 2,539,236 2,511,188 2,491,957 2,489,127 2,539,236
621-10-198.33000 Interest Income 52,304 0 (7,397) 52,900 621-10-198.33010_004 Interest - Bonds 2016 Refunding Bonds 13,343 0 0 13,500 621-10-198.33099 Market Valuation 29,922 0 0 0
95,570 0 (7,397) 66,400
2,606,758 2,491,957 2,481,730 2,605,636
2,606,758 2,491,957 2,481,730 2,605,636
2,606,758 2,491,957 2,481,730 2,605,636
621-10-198.49007 Salary Charges From Other Departments 0 0 1,214 0 0 0 1,214 0
621-10-198.43055_002 Consultant Audit 1,312 2,503 2,028 1,573 621-10-198.43060_000 Contract Services General 3,400 11,000 3,400 22,692 621-10-198.43318 Professional Services-Debt 3,250 3,500 0 3,250 7,962 17,003 5,428 27,515
621-10-198.47200_007 Housing Set Aside Projects Mobile Home Rent Subsidy Program 0 10,000 6,638 8,200
0 10,000 6,638 8,200
621-10-198.52022 Amortization Expense - Bond OID & (OIP) (137,587) 0 (137,587) 0 (137,587) 0 (137,587) 0
621-10-198.53021_001 2016 SA Refunding Bond Interest 1,086,162 1,047,257 1,024,240 975,506 621-10-198.53021_002 2016 SA Refunding Bond Principal 0 1,400,000 0 1,470,000 1,086,162 2,447,257 1,024,240 2,445,506
621-10-198.48001_158 Transfers Out Successor Agency Support 65,051 37,842 0 59,812 621-10-198.48001_190 Transfers Out To Fund 625 Mobile Home Rent Sub 13,800 0 0 0
78,851 37,842 0 59,812
1,035,388 2,512,102 899,933 2,541,033
1,035,388 2,512,102 899,933 2,541,033
1,035,388 2,512,102 899,933 2,541,033
2,606,758 2,491,957 2,481,730 2,605,636
1,035,388 2,512,102 899,933 2,541,033
1,571,370 (20,145) 1,581,797 64,603
Division Total: 198 - Successor Agency - Non LMI
Department Total: 10 - Administration
EXPENSES Total
Fund REVENUE Total: 621 - Successor Agency - Non LMI
Fund EXPENSE Total: 621 - Successor Agency - Non LMI
Fund Total: 621 - Successor Agency - Non LMI
DA - Depreciation and Amortization
Account Classification Total: DA - Depreciation and Amortization DS - Debt Service
Account Classification Total: DS - Debt Service
TO - Transfers Out
Account Classification Total: TO - Transfers Out
SA - Salaries
Account Classification Total: SA - Salaries
CO - Contractual Services
Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
Account Classification Total: MI - Miscellaneous Expenses Division Total: 198 - Successor Agency - Non LMI
Department Total: 10 - Administration
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 198 - Successor Agency - Non LMI
City of Turlock Proposed 26-27 Budget
Fund 621 Successor Agency - Non LMI
TX - Taxes
Account Classification Total: TX - Taxes
IN - Interest Income
Account Classification Total: IN - Interest Income
377

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 705 - Northwest Triangle MelloRoos Assessment (CFD#1) The NW Triangle Mello-Roos Assessment District was established to account for the special assessment revenues assessed on properties within the District. These revenues are used to make annual principal and interest payments on the bonds issued to finance the infrastructure improvements within the District.

The infrastructure improvements included improving the Highway 99/Monte Vista Avenue Interchange, widening Monte Vista Avenue in the area surrounding the Monte Vista Shopping Center, construction of Countryside Drive through the Monte Vista Shopping Center, and realigning Tegner Road south of Monte Vista Avenue. In addition, various water, wastewater and storm drainage system improvements were installed to service the commercial properties within the District's boundaries.

In addition to funding the debt service as described above, the annual assessment also pays for the annual reporting requirements and incidental administrative expenses of the district.

The bonds were retired in Fiscal Year 2024-2025. The City is in the process of closing this fund and expectes to have this complete in the upcoming fiscal year. 378

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

REVENUES
705-00-000.30080_004 Direct Assessments Monte Vista CFD#1 0 0 10,361 0 0 0 10,361 0
705-00-000.33000 Interest Income (1,590) 7,300 3,523 2,900 705-00-000.33099 Market Valuation 3,343 0 0 0
705-00-000.33150 Interest Income-Fiscal Agent 2,831 0 0 0 4,584 7,300 3,523 2,900
4,584 7,300 13,884 2,900
4,584 7,300 13,884 2,900
4,584 7,300 13,884 2,900
705-10-170.43025 City Administration 22,500 0 0 0
705-10-170.43165_001 Reports Annual 4,250 0 0 0
705-10-170.43197 Trustee Fees 1,300 0 0 0
28,050 0 0 0
705-10-170.47010 Bank Charges 14 200 0 100
14 200 0 100
705-10-170.53003_001 Bond Payments Interest 3,213 0 0 0 705-10-170.53003_002 Bond Payments Principal 255,000 0 0 0 258,213 0 0 0
286,277 200 0 100
286,277 200 0 100
286,277 200 0 100
4,584 7,300 13,884 2,900
286,277 200 0 100
Fund Total: 705 - NW Triangle Mello Roos (CFD #1) (281,692) 7,100 13,884 2,800 Account Classification Total: MI - Miscellaneous Expenses DS - Debt Service
Account Classification Total: DS - Debt Service
Division Total: 170 - CFD #1
Department Total: 10 - Administration
CO - Contractual Services
Account Classification Total: CO - Contractual Services MI - Miscellaneous Expenses
EXPENSES Total
Fund REVENUE Total: 705 - NW Triangle Mello Roos (CFD #1) Fund EXPENSE Total: 705 - NW Triangle Mello Roos (CFD #1) Division Total: 000 - Non-Departmental
Department Total: 00 - Non-Departmental
REVENUES Total

EXPENSES
Department: 10 - Administration
Division: 170 - CFD #1
City of Turlock Proposed 26-27 Budget
Fund 705 NW Triangle Mello Roos (CFD #1)
TX - Taxes
Account Classification Total: TX - Taxes
IN - Interest Income
Account Classification Total: IN - Interest Income
379

CITY OF TURLOCK BUDGET FY 26-27

PURPOSE
Fund 706 - Property and Business
Improvement District
In October 2023, sufficient votes were cast from downtown property owners in favor of renewing the Property and Business Improvement District and establishing PBID #4 in downtown Turlock. The term of the PBID #4 Agreement shall begin on January 1, 2024 and continue for an initial period of three (3) years. Following this initial three (3) year term the parties may exercise two (2) options to renew the agreement, each for a duration of three (3) years, resulting in a maximum potential contract term of nine (9) years. In the event that the DTPBID is disestablished prior to the stated term, the effective date of DTPBID disestablishment shall serve as the termination date of the agreement. The monies raised through the assessments provides for maintenance, events and promotion, special projects and district management.

The City of Turlock will begin renewal meetings with the downtown property owners in June 2026 to discuss the first option to renew for three (3) years. The renewal period will start on January 1, 2027.

Stanislaus County sends the assessments collected to the City of Turlock. City Staff remits this to the Turlock Downtown and Property Owner's Association.

The Maintenance Obligations of the Turlock Downtown Property and Business Improvement District Management Plan details annual contributions to a Parking Lot Fund for the slurry seal and striping of the City owned parking lots located within the PBID every five to seven years. That Parking Lot Fund is reflected in the reserve balance for Fund 706. 380

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

REVENUES
706-00-000.30080_005 Direct Assessments PBID 147,960 0 0 0 147,960 0 0 0
147,960 0 0 0
147,960 0 0 0
706-10-173.30080_005 Direct Assessments PBID 82,965 150,000 175,116 235,900 82,965 150,000 175,116 235,900
706-10-173.33000 Interest Income 3,548 0 (502) 3,600
706-10-173.33099 Market Valuation 2,040 0 0 0
5,588 0 (502) 3,600
706-10-173.37012 PBID Parking Lot Fund 7,162 7,342 7,342 7,526 7,162 7,342 7,342 7,526
95,715 157,342 181,956 247,026
95,715 157,342 181,956 247,026
243,675 157,342 181,956 247,026
706-10-173.47551 Turlock Downtown Property Owners Association 213,274 150,000 156,889 235,900 213,274 150,000 156,889 235,900
213,274 150,000 156,889 235,900
213,274 150,000 156,889 235,900
213,274 150,000 156,889 235,900
243,675 157,342 181,956 247,026
213,274 150,000 156,889 235,900
30,400 7,342 25,067 11,126
MI - Miscellaneous Expenses
Department: 10 - Administration
Division: 173 - PBID #3
Account Classification Total: MI - Miscellaneous Expenses Division Total: 173 - PBID #3
Department Total: 10 - Administration
EXPENSES Total
Fund REVENUE Total: 706 - Prop & Busi Improve Dist (PBID) Fund EXPENSE Total: 706 - Prop & Busi Improve Dist (PBID) Fund Total: 706 - Prop & Busi Improve Dist (PBID)
Department Total: 00 - Non-Departmental
Department: 10 - Administration
Division: 173 - PBID #3
Account Classification Total: OR - Other Revenues
Division Total: 173 - PBID #3

EXPENSES
OR - Other Revenues
Department Total: 10 - Administration
REVENUES Total
TX - Taxes
Account Classification Total: TX - Taxes
IN - Interest Income
City of Turlock Proposed 26-27 Budget
Fund 706 Prop & Busi Improve Dist (PBID)
TX - Taxes
Account Classification Total: TX - Taxes
Division Total: 000 - Non-Departmental
Account Classification Total: IN - Interest Income
381

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
FUND
City Manager (Division 102)
110 City Manager 1 1 1
110 Deputy City Manager 0.67 1 1
110 Management Analyst 1 1
110 Public Information Officer 1 1
110 Staff Services Technician 1 1
110 Risk Management Director 1 1
110 Risk Manager 1
TOTAL 2.67 0 6 0 6 0
Economic Development/Communications (Division 103)
110 Economic Dev Director/Communication Officer 1 1
110 Economic Development Manager 1
110 Communications Specialist 0.5 0.5 0.5
TOTAL 1.5 0 1.5 0 1.5 0
City Clerk (Division 104)
110 City Clerk 1 1 1
110 Deputy City Clerk 1 1 1
110 Deputy City Clerk 1 1 1
TOTAL 3 0 3 0 3 0
Finance (Division 106)
110 Finance Director 0.55 0.55 0.55
110 Accountant, Principal 2 2 2
110 Accountant III 0.70 1.70 1.70
110 Accountant II 1 1 1
110 Accountant I 1 1 1
110 Purchasing Manager 1 1 1
110 Purchasing Coordinator 1 1
110 Purchasing Specialist 2 1 1
110 Accounts Payable Clerk 1 1 1
TOTAL 9.25 0 10.25 0 10.25 0
City Attorney (Department 108)
110 City Attorney 1 1
110 Executive Legal Assistant-Paralegal 1 1 1
TOTAL 1 0 2 0 2 0
Human Relations (Division 109)
110 Human Relations Director 1 1 1
110 Principal Human Relations Analyst 2 3 3
110 Human Relations Analyst 2 2 2
110 Human Relations Specialist 3 3 3
TOTAL 8 0 9 0 9 0
General Government (Division 112)
110 Facilities Maintenance Assistant 1 1 1
110 Maintenance Worker I 0.45 0.45 0.45
TOTAL 1.45 0 1.45 0 1.45 0
Amended Budget Amended Budget Budget
24-25 25-26 26-27
382

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Amended Budget Amended Budget Budget
24-25 25-26 26-27
Police (Divisions 200, 205, & 210)
110 Police Chief 1 1 1
110 Police Captain 2 2 2
110 Police Lieutenant 4 4 4
118 Police Lieutenant 1 1 1
110 Police Sergeant 12 12 12
110 Police Detective 4 4 4
110 Police Officer (Trainee, I, II) 62 2 54 1 54 1
118 Police Officer (Trainee, I, II) 2 12 12
110 Public Safety Communications Supervisor 1 1 1
118 Public Safety Communications Supervisor 1 1 1
110 Emergency Services Dispatcher (Trainee, I, II, Lead) 13 1 15 1 15 1 119* Emergency Services Dispatcher (Trainee, I, II, Lead) 2 110 Evidence & Property Specialist (I, II) 2 2 2
110 Crime Prevention Specialist 1 1 1
110 Crime & Community Information Analyst 1 1 1
110 Community Service Officer (I, II) 2 2 2
118 Community Service Officer (I, II) 2 2 2
110 Investigations Unit Analyst 1 1 1
110 Public Safety Records Supervisor 1 1 1
110 Police Records Technicians, Sr 2 2 2
110 Police Records Technicians 4 5 5
119* Police Records Technicians 1
110 Executive Administrative Assistant/Public Safety 1 1 1 110 Police Business Unit Supervisor 1 1 1
118 Police Support Operations Manager 1 1 1
110 Staff Services Assistant 3 4.5 4.5
110 Public Safety Administrative Assistant 1 1 1
118 Public Affairs Analyst 1 1 1
118 Public Safety Business Analyst 1 1 1
110 Maintenance Worker II 0.9 0.9 0.9
118 Code Enforcement Supervisor 1 1 1
110 Code Enforcement Officer 1 1 1
118 Code Enforcement Officer 2 2 2
110 Background Coordinator 1 1 1
118 Code Compliance Technician 1 1 1
110 Code Compliance Technician 1 1 1
TOTAL 138.9 3.0 142.4 2.0 142.4 2.0
Animal Services and Control (Division 215)
110 Animal Services Supervisor 1 1 1
110 Animal Services Officer, Sr. 1 1
110 Animal Services Officer 3 2 2
TOTAL 4 0 4 0 4 0
Fire Services (Division 300)
110 Fire Division Chief 1 1 1
118 Fire Division Chief 1 1 1
110 Fire Marshall 1 1 1
110 Fire Battalion Chief 3 3 3
110 Fire Captain 15 15 15
110 Engineer 12 12 12
118 Engineer 3 3 3
383

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Amended Budget Amended Budget Budget
24-25 25-26 26-27
Fire Services (Division 300) - Cont.
110 Firefighter 12 12 12
118 Firefighter 3 6 6
118 Fire Prevention Inspector 1 1 1
110 Executive Admin. Asst./Public Safety 1 1 1
118 Fire Operations Support Analyst 1 1 1
110 Staff Services Technician 1 1 1
110 Maintenance Worker II 0.1 0.1 0.1
TOTAL 55.1 0 58.1 0 58.1 0
Planning (Division 400)
110 Development Services Director 0.5 0.5 0.5
110 Planning Manager 1 1 1
110 Principal Planner 1 1 1
110 Associate Planner 1 1 1
110 Assistant Planner 1 1 1
110 Staff Services Technician 1 1 1
TOTAL 5.5 0 5.5 0 5.5 0
Building and Safety (Division 405)
110 Development Services Director 0.5 0.5 0.5
110 Chief Building Official 1 1 1
110 Plans Examiner Sr. 1 1 1
110 Plans Examiner I 1 1 1
110 Building Inspector Sr. 1 1 1
110 Building Inspector II 1 2 2
110 Building Inspector I 1
110 Building Services Manager 0.5 0.5 1
110 Staff Services Assistant 2 2 2
110 Staff Services Technician 2 2 2
TOTAL 11.0 0 11.0 0 11.5 0
Engineering (Division 410)
110 Municipal Services Director/SRWA Gen Mgr 0.2 0.2 0.2 110 Assistant Municipal Services Director 0.1 0.1 0.1
110 City Engineer 1 1 1
110 Civil Engineer, Principal 1 1 1
110 Roads Project Manager 1 1 1
110 Civil Engineer Sr. 1 1 1
110 Civil Engineer, Associate 1 1 1
110 Engineer, Associate 1 1 1
110 Engineer, Assistant 2 2 2
110 Engineering Project Coordinator 1 1 1
110 Traffic Technician Sr. 1 1
110 Administrative Analyst 0.25 0.25 0.25
110 Executive Admin. Asst.-Muni. Services 0.25 0.25 0.25 110 Public Works Supervisor/City Surveyor 1 1
110 Land Surveyor 1 1
110 Land Surveying Technician I 2 2 2
110 Public Works Construction Inspector, Sr. 2 2 2
110 Public Works Construction Inspector 2 2 2
110 Staff Services Analyst 2 2 1.75
110 Staff Services Assistant 1 1 1
TOTAL 19.8 2 19.8 2 16.55 2
384

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Amended Budget Amended Budget Budget
24-25 25-26 26-27
Fund 115 (Measure A - Roads)
Public Works Construction Inspector, Sr. 1 1 1
Engineering Project Coordinator 1 1 1
TOTAL 2 0 2 0 2 0
Public Facilities (Division 500)
110 Municipal Services Director/SRWA Gen Mgr 0.05 0.05 0.05 110 Assistant Municipal Services Director 0.4 0.4 0.4
110 Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 110 Public Maintenance Supervisor 0.1 0.1 0.1
110 Administrative Analyst 0.05 0.05 0.05
110 Executive Admin. Asst.-Muni. Services 0.05 0.05 0.05 110 Asset Analyst 0.3 0.3 0.3
110 Staff Services Assistant 0.2 0.2 0.2
110 Public Facilities Maintenance Team Leader 1 1 1
110 Maintenance Worker I 0.55 1.55 1.55
119* Maintenance Worker I 1
TOTAL 3.9 0 3.9 0 3.9 0
Park Maintenance (Division 600)
110 Municipal Services Director/SRWA Gen Mgr 0.05 0.05 0.05 110 Assistant Municipal Services Director 0.12 0.12 0.12 110 Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 110 Public Maintenance Supervisor 0.2 0.2 0.2
110 Public Facilities Maintenance Team Leader 1 1 1
110 Administrative Analyst 0.05 0.05 0.05
110 Executive Admin. Asst.-Muni. Services 0.05 0.05 0.05 110 Staff Services Assistant 0.2 0.2 0.2
110 Maintenance Worker I 3 5 5
118 Maintenance Worker I 1 3 3
119* Maintenance Worker I 2
TOTAL 7.87 0.00 9.87 0.00 9.87 0.00
Parks, Recreation & Public Facilities (Divisions 620, 622, 624, 626 & 630) 110 Municipal Services Director/SRWA Gen Mgr 0.05 0.05 0.05 110 Assistant Municipal Services Director 0.06 0.06 0.06 110 Executive Admin. Asst.-Muni. Services 0.05 0.05 0.05 110 Administrative Analyst 0.05 0.05 0.05
110 Recreation Superintendent 1 1 1
110 Staff Services Analyst 1 1 1
110 Recreation Supervisor 1 1 1
110 Recreation Coordinator 2 2 1.5
TOTAL 5.21 0.00 5.21 0.00 4.71 0.00
Total General Fund Staff (including Measure A General) 280.2 5.0 295.0 4.0 291.7 4.0 Fund 117 Cannabis
Staff Services Assistant 0.5 0.5
Recreation Coordinator 0.5

0.0 0.0 0.5 0.0 1.0 0.0
Fund 204 AB 939 Integrated Waste Mgmt.

Staff Services Analyst 0.4 0.4 0.4
Staff Services Technician 0.3 0.3 0.3
TOTAL 0.7 0.0 0.7 0.0 0.7 0.0
385

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Amended Budget Amended Budget Budget
24-25 25-26 26-27
Fund 205 Sports Facilities
Assistant Municipal Services Director 0.06 0.06 0.06
Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 Public Maintenance Supervisor 0.1 0.1 0.1
Public Facilities Maintenance Team Leader 1 1 1
Staff Services Assistant 0.2 0.2 0.2
Maintenance Worker II 1 1 1
Maintenance Worker I 1 1 1
TOTAL 3.56 0 3.56 0 3.56 0
Fund 217 Gas Tax Street Maintenance
Municipal Services Director/SRWA Gen Mgr 0.05 0.05 0.05 Assistant Municipal Services Director 0.15 0.15 0.15
Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 Public Maintenance Supervisor 0.2 0.2 0.2
Public Facilities Maintenance Team Leader 1 1
Administrative Analyst 0.05 0.05 0.05
Executive Admin. Asst.-Muni. Services 0.05 0.05 0.05
Staff Services Assistant 0.2 0.2 0.2
Maintenance Worker II 3 3 2
Maintenance Worker I 4 4 4
TOTAL 8.90 0 8.90 0 6.90 0
Fund 219 SB 1 Road Maintenance & Rehabilitation Account Public Facilities Maintenance Team Leader 1
Maintenance Worker II 1 1 2
Maintenance Worker I 1 1 1
TOTAL 2 0 2 0 4 0
Fund 240 Small Equip/Replace Building and Safety
Staff Services Analyst (Bldg Serv Mgr 25-26) 0.5 0.5
TOTAL 0.5 0 0.5 0 0 0
Fund 246 Landscape Assessment
Municipal Services Director/SRWA Gen Mgr 0.1 0.1 0.1
Assistant Municipal Services Director 0.15 0.15 0.15
Public Maintenance Supervisor 0.2 0.2 0.2
Public Facilities Maintenance Supv., Asst. 1 1 1
Executive Admin. Asst.-Muni. Services 0.1
Administrative Analyst 0.1
Staff Services Analyst 0.25
Public Facilities Maintenance Team Leader 1 1 1
Maintenance Worker, Sr. 1
Maintenance Worker II 1 1 1
Maintenance Worker I 6 6 6
TOTAL 9.65 0 9.45 0 10.70 0
Funds 255, 256 & 259 Housing Program Services
Housing Program Manager 1 1 1
Housing Finance Specialist I 1
Housing Finance Specialist II 1 1
Housing Rehab. Specialist I 1
Housing Rehab. Specialist/Inspector II 1 1
Housing Program Specialist II 1 1 1
TOTAL 4 0 4 0 4 0
386

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Amended Budget Amended Budget Budget
24-25 25-26 26-27
Fund 410 Water Quality Control, Dept. 530 Administration Municipal Services Director/SRWA Gen Mgr 0.15 0.15 0.15 Assistant Municipal Services Director 0.35 0.35 0.35
Finance Director 0.2 0.2 0.2
Water Quality Control Division Manager 1 1 1
Regulatory Affairs Manager 0.5 0.5 0.5
Utilities Manager 0.5 0.5 0.5
WQC Supervisor 1 1 1
Electrical/Mechanical Maint. Supervisor 0.5 0.5 0.5
Instrumentation & Control Supervisor 1 0.5 0.5
Instrumentation & Control Tech Sr 0.5 0.5
Elect/Instrument Tech, Sr. 1 0.5 0.5
Elect/Instrument Tech 0.5 0.5
Electrical Mechanical Technician Sr 1 1
Electrical Mechanical Technician II 0.5 2 2
Electrical Mechanical Technician I 1
Environmental Compliance Inspector, Sr. 2 1 1
Environmental Compliance Inspector II 1
Water Resource Analyst 1 1
Laboratory and Environmental Superintendent 0.75 0.75
WQC Laboratory Supervisor 0.5 0.5 0.5
Laboratory Analyst, Sr. 0.5 0.5 0.5
Laboratory Analyst II 1 1 1.5
Wastewater Plant Operator, Sr. 8 6 6
Wastewater Plant Operator II 1 3 3
Wastewater Plant Operator I 1 1 1
Utility Maintenance Worker, Sr. 1 1
Utility Maintenance Worker II 1.5 1.5
Utility Maintenance Worker I 1 1
Shipping and Receiving Inventory Specialist 1 1 1
Facilities Maintenance Assistant 1 1 1
Staff Services Analyst 0.5 1 1
Administrative Analyst 0.15 0.2 0.2
Asset Analyst 0.35 0.35 0.35
Executive Admin. Asst.-Muni. Services 0.15 0.2 0.2
Communications Specialist 0.2 0.2 0.2
Staff Services Assistant 4.5 2.5 2.5
Staff Services Technician 1.35 1.35 1.35
Customer Services Manager 0.5
Customer Services Supervisor 0.5 0.5
Accounting Technician 0.5 0.5 0.5
Account Clerk, Sr. 1 1 1
Account Clerk II 1 1 1
Account Clerk I 1.5 1.5 1.5
TOTAL 35.4 0 39.75 0 41.25 0
Fund 410 Water Quality Control, Dept. 531 Collection
Utilities Supervisor 0.5 0.5 0.5
Utilities Assistant Supervisor 1 1 1
Utility Maintenance Worker Sr 0.5 0.5 0.5
Utility Maintenance Worker II 2 1 1
Utility Maintenance Worker I 7 4 4
TOTAL 11.0 0 7.0 0 7.0 0
387

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Amended Budget Amended Budget Budget
24-25 25-26 26-27
Fund 410 Water Quality Control, Dept. 532 Storm Basin Maintenance Municipal Services Director/SRWA Gen Mgr 0.05 0.05 0.05 Assistant Municipal Services Director 0.16 0.16 0.16
Administrative Analyst 0.05 0.05 0.05
Parks, Streets & Public Facilities Superintendent 0.2 0.2 0.2 Public Maintenance Supervisor 0.2 0.2 0.2
Public Facilities Maintenance Supv., Asst. 1 1 1
Executive Admin. Asst.-Muni. Services 0.05 0.05 0.05
Staff Services Assistant 0.2 0.2 0.2
Utility Maintenance Worker, Sr. 1 1 1
Utility Maintenance Worker II 2 2 2
TOTAL 4.91 4.91 4.91
Fund 420 Water Enterprise
Municipal Services Director/SRWA Gen Mgr 0.15 0.15 0.15 Assistant Municipal Services Director 0.35 0.35 0.35
Finance Director 0.2 0.2 0.2
Utilities Manager 0.5 0.5 0.5
Regulatory Affairs Manager 0.5 0.5 0.5
Electrical/Mechanical Maint. Supervisor 0.5 0.5 0.5
Instrumentation & Control Supervisor 0.5 0.5
Electrical Mechanical Technician Sr 2 1 1
Electrical Mechanical Technician II 2.5 2 2
Instrumentation & Control Tech Sr 1 0.5 0.5
Elect/Instrument Tech, Sr. 0.5 0.5
Elect/Instrument Tech 1 0.5 0.5
Field Services Technician 1 3 3
Laboratory and Environmental Superintendent 0.25 0.25
WQC Laboratory Supervisor 0.5 0.5 0.5
Laboratory Analyst , Sr. 0.5 0.5 0.5
Laboratory Analyst II 1 1 1.5
Utilities Supervisor 0.5 0.5 0.5
Utilities Assistant Supervisor 2 2 2
Maintenance Worker II 1 1 1
Utility Maintenance Worker, Sr. 0.5 2 2
Utility Maintenance Worker II 4 3.5 3.5
Utility Maintenance Worker I 7 6.5 6.5
Water Conservation Worker 1 1 1
Shipping and Receiving Inventory Specialist 1 1 1
Staff Services Analyst 0.1 0.6 0.6
Staff Services Technician 0.35 0.35 0.35
Staff Services Assistant 1.5 2.5 2.5
Communications Specialist 0.2 0.2 0.2
Administrative Analyst 0.15 0.2 0.2
Asset Analyst 0.35 0.35 0.35
Executive Admin. Asst.-Muni. Services 0.15 0.2 0.2
Customer Services Manager 0.5
Customer Services Supervisor 0.5 0.5
Accounting Technician 0.5 0.5 0.5
Account Clerk, Sr. 1 1 1
Account Clerk II 1 1 1
Account Clerk I 1.5 1.5 1.5
TOTAL 36.00 0 38.85 0 39.35 0
388

FULL-TIME PERSONNEL SUMMARY
Fiscal Year 2026-2027
Division / Fund
Position
B = Budgeted F = Frozen B F B F B F
Amended Budget Amended Budget Budget
24-25 25-26 26-27
Fund 426-40-415
Municipal Services Director/SRWA Gen Mgr 0.1 0.1 0.1
Assistant Municipal Services Director 0.1 0.1 0.1
Executive Admin. Asst.-Muni. Services 0.1 0.1 0.1
Administrative Analyst 0.1 0.1 0.1
Transit Manager 1 1 1
Transit Analyst Sr. 1 1 1
Transit Analyst II 2 2 2
Communications Specialist 0.1 0.1 0.1
Staff Services Technician 1 1 1
Accountant III 0.3 0.3 0.3
Maintenance Worker II 2 2 2
TOTAL 7.8 0 7.8 0 7.8 0
Fund 450 Stanislaus Regional Water Authority (SRWA Operations) Water Treatment Plant Manager 1 1 1
Municipal Services Director/SRWA Gen Mgr 0.05 0.05 0.05 Finance Director 0.05 0.05 0.05
Water Treatment Plant Supervisor 1 1 1
Staff Services Assistant 1 1 1
Water Treatment Plant Operator, Sr. 5 5 5
Water Treatment Plant Operator II 2 2 2
Water Treatment Plant Operator I 2 2 2
Instrument & Control Tech, Sr. 1 1 1
Maintenance Tech, Sr. 1 1 1
Maintenance Tech II 1 1 1
TOTAL 15.1 0 15.1 0 15.1 0
Fund 501 Information Technology
Deputy City Manager 0.33
Information Technology Director 1 1 1
Information Technology Manager 1 1 1
Information Technology Analyst Sr 2 2 2
Information Technology Analyst I 1 2 2
Information Technology Technician 1 1 1
GIS Coordinator 1 1 1
Staff Services Assistant 1 1 1
TOTAL 8.33 0 9 0 9 0
Fund 505 Fleet Services
Fleet Maintenance Manager 1 1 1
Fleet Maintenance Supervisor 1 1 1
Fleet Maintenance Mechanic, Sr. 1 1 1
Fleet Maintenance Mechanic II 2 2 2
Fleet Maintenance Mechanic I 2 2 2
Parts Clerk 1 1 1
TOTAL 8 0 8 0 8 0
Total Non-General Fund Staff 156 0 160 0 163 0
Grand Total - City Staff 436 5 455 4 455 4
Updated: 5/15/2026 436.0 455.0 455.0
* Fund 119 (7/1/24-12/31/24) & Fund 110 (1/1/25-6/30/25) 389

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

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

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

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

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

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

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

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

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

ARPA (American Rescue Plan Act)
The American Rescue Plan, signed into law on March 2021, provides $350 billion in funding for state and local governments to build an equitable economic recovery from the devastating economic effects caused by the COVID19 pandemic.

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

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2026-2027
390

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2026-2027
(Continued)

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

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

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

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

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

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

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

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

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

BUDGET CALENDAR
The schedule of key dates that the City's departments follow in the preparation, adoption and administration of the budget.
391

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2026-2027
(Continued)

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

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

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

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

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

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

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

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

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

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

CASH BASIS OF ACCOUNTING
The basis of accounting under which revenues are recorded when received in cash and expenditures (or expenses) are recorded when cash is disbursed. To be in conformance with Generally Accepted Accounting Principles (GAAP), local governments must use an accrual basis rather than the cash basis of accounting when preparing their financial statements.
392

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2026-2027
(Continued)

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

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

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

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

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

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

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

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

Each department is managed by an appointed department head.

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

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

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

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

ENVIRONMENTAL IMPACT REPORT (EIR)
An Environmental Impact Report is a detailed statement prepared under CEQA guidelines describing and analyzing the significant effects of a project on the environment (as defined by CEQA) and discussing ways to lessen or avoid the effects. The contents of an EIR are discussed in Article 9, beginning with Section 15120 of the State CEQA Guidelines.
393

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2026-2027
(Continued)

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

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

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

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

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

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

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

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

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

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

FIXED ASSETS
Tangible items of long-term character (useful life expected to be longer than one year) which are intended to continue to be held and used by the City, including land, buildings, machinery, furniture, equipment, and equipment. 394

GLOSSARY OF BUDGET TERMS
FISCAL YEAR 2026-2027
(Continued)

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

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

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

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

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

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

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

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

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

GENERAL FUND
The General Fund is where discretionary revenues are deposited to fund the programs and departments established to achieve the goals and objectives of the City Council. The General Fund represents the largest discretionary financial resource of the City of Turlock.
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GENERAL LEDGER
The general ledger is the system and structure of accounts that record the financial transactions and report the financial position of the city of Turlock. The general ledger is automated and meets GAAP.

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

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

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

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

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

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

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

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

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

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

MEMORANDUM OF UNDERSTANDING (MOU)
Memorandum of Understanding is a formalized agreement of processes, results, and/or operating rules between two or more entities. The City typically uses MOU’s in the collective bargaining process with its employee groups. 396

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

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

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

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

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

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

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

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

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

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

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

Proceeds of taxes are subject to the Gann Limit.

PROJECTED REVENUE
The amount of revenue that is expected to be collected during a fiscal year. 397

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

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

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

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

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

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

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

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

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

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

REVENUE CATEGORIES
The major categories of General Fund revenues are property taxes, other taxes, franchise fees and assessments, fines and penalties, investment income, rents and concessions, and intrafund transfers. Other revenues specific to General Fund departments are listed by department. Other revenues related to non-General Fund activities are described in their respective sections of the budget.
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REQUEST FOR PROPOSALS (RFP)
Request for Proposals, similar to a bid but used when the desired product or service is not fully quantifiable, such as “Audit Services”.

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

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

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

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

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

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

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

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

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

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

SUPPLEMENTAL ASSESSMENT
An assessment of real property occurring after the regular assessment roll is filed on June 30th of each year as a result of new construction or a change in ownership.
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TAX INCREMENT
Tax increment is the funding mechanism for Redevelopment Agencies in California. When Agencies provide or assist in providing financial assistance to improve blighted areas of a city, the associated assessed value of the improved real property increases. This “incremental” increase in assessed value results in an increase in property tax revenue which is known as “tax increment”. Tax increment revenue must remain in the Redevelopment Agency to be used for repaying any debt incurred by the Agency and for additional approved projects. The use of tax increment revenue by Redevelopment Agencies is governed by the California Health and Safety Code.

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

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

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

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

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

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

YEAR-END
This term means as of June 30th (the end of the fiscal year). 400