Upland City Council
May 18, 2026

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Bill Velto,Mayor
Sharman Maust, Mayor Pro Tem• District 1 Michael Blay,City Manager James Breitling,Councilmember-District 2 Stephen P. Deitsch, City Attorney Carlos A. Garcia,Councilmember -District 3 Keri Johnson, City Clerk Rudy Zuniga, Councilmember- District 4
Monday, May 18, 2026
5:00 p.m.

SPECIAL MEETING
Notice is hereby given that Mayor Bill Velto of the Upland City Council, pursuant to Government Code Section 54956, does hereby call a Special Meeting of the Upland City Council Council Chamber
City Hall, 460 N. Euclid Avenue
Residents may observe the City Council meetings remotely via livestream on the City website, Spectrum Cable TV Channel 3, or Frontier Cable TV Channel 26.

City of Upland Mission Statement
The City of Upland is committed to delivering superior services that meet community needs with transparency and integrity.

City of Upland Vision Statement
Upland is a safe community with historic character where residents enjoy a high quality of life.

Pages

1. CALL TO ORDER AND ROLL CALL

2. ORAL COMMUNICATIONS
Pursuant to Government Code Section 54954.2, any member of the public may address any item listed on the agenda. Anyone wishing to address the legislative body should submit a speaker card to the City Clerk at or prior to speaking. Speakers shall keep their comments to no more than three (3) minutes.

CAMPAIGN CONTRIBUTION DISCLOSURE: Pursuant Gov. Code § 84308, any party to a permit, license, contract, or other entitlement before the Council is required to disclose on the record any contribution, including aggregated contributions, of more than $500 made by the party or the party's agents within the preceding 12 months to any City official. Participants and agents are requested to make this disclosure as well. The disclosure must include the name of the party, participant, or agent, and any other person making the contribution; the name of the recipient, the amount of the contribution, and the date the contribution was made.

3. AGENDA ITEMS
a. PROPOSED FISCAL YEAR 2026-27—2027-28 BIENNIAL BUDGET 3 CEQA: Not a Project.

Recommended Action:

Receive an update on the proposed Fiscal Year 2026-27 — 2027-28 biennial budget and provide recommendations to staff. (Staff Person: Stephen Parker)

4. ADJOURNMENT
The next regularly scheduled City Council meeting is Tuesday, May 26, 2026.

NOTE: If you challenge the public hearing(s) or the related environmental determinations in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City of Upland, at, or prior to, the public hearing.

All Agenda items and back-up materials are available for public review at the Upland Public Library, at 450 North Euclid Avenue, the City Clerk's Office at 460 North Euclid Avenue and the City website at www.uplandca.gov .

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk's Office, 909-931-4120.

Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102-35.104 ADA Title II] To access written transcription during the meeting, please click this link:
https://attend.wordly.ai/join/LVGO-0906 . Then choose language and click attend to read the transcript on your device.

On May 13, 2026 a true and correct copy of this agenda was posted on the bulletin boards at 450 N. Euclid Avenue (Upland Public Library) and 460 N. Euclid Avenue (Upland City Hall) and the City website at www.uplandca.gov

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DATE: May 18,2026
TO: MAYOR AND CITY COUNCIL
FROM: MICHAEL BLAY,CITY MANAGER
PREPARED BY:STEPHEN PARKER,CPA,ASSISTANT CITY MANAGER

STACI SULLIVAN,FINANCE MANAGER
SUBJECT: PROPOSED FISCAL YEAR 2026-27—2027-28 BIENNIAL BUDGET RECOMMENDED ACTION:

It is recommended that the City Council receive an update on the proposed Fiscal Year 2026-27—2027-28 biennial budget and provide recommendations to staff.

GOAL STATEMENT
The proposed action supports the City's goal to provide fiscal stewardship for the City of Upland.

BACKGROUND
On June 10, 2024, the City Council approved Resolution No. 6779 adopting the Biennial Budget for Fiscal Years 2024-25—2025-26. Over the course of the two years, City Council made a number of adjustments to the budgets of both fiscal years.

Beginning in December 2025,staff began preparation for the Biennial Budget for Fiscal Years 2026-27—2027-28.

On April 29,2026,the Finance Committee received an update on the proposed Fiscal Year 2026-27—2027-28 biennial budget and provided recommendations to the City Council regarding balancing the General Fund budget.

ISSUES AND ANALYSIS
General Fund Budget
The General Fund is responsible for many essential services Upland residents rely on—including street and pothole repair,keeping local infrastructure,parks,and community facilities safe,clean and well maintained, 911 emergency response,and addressing homelessness,among others.

As part of the biennial budget process,departments were tasked with submitting a rollover Operations&Maintenance (O/M) budget. As a result, departments were asked to absorb contractual increases and reallocate budgeted dollars where they were most needed,as part of the City's responsible and effective use of public dollars. Finance Division staff also reviewed each department's account objects line-by-line and made suggestions for further budget refinement. Revenue was also reviewed thoroughly to determine if any increases were warranted based on previous years'totals received.

The Personnel budget is tied to contractual bargaining unit annual increases,as well as merit adjustments for eligible employees. Departments/Divisions were further asked to review part-time salaries and overtime to consider adjustments to meet previously expended funds.As a result of this review,Recreation increased part-time salaries in alignment with previous years' expenditures and planned programs/events. The Police Department also adjusted overtime salaries in alignment with actual expenditures from the past two(2)fiscal years.For the Police Department, if positions are not filled, overtime is needed at a higher rate. Staff will continue to monitor personnel vacancies/overtime usage and recommend a budget amendment at mid-year to move personnel salary savings to overtime,if needed.

Compounding these issues is the reality that State support is increasingly limited;rather than providing financial relief, the State may continue redirecting local revenues to address its own budget shortfalls.At the national level,the rising cost of goods and services continues to strain communities like ours.In this environment,Upland must remain fiscally self-reliant,as it always has,through thoughtful planning and prudent use of local resources to ensure essential services are protected and maintained.

Following much effort by all departments/divisions,the proposed General Fund budget for FY 2026-27—2027-28 is summarized below:

FY27 FY28
Revenue $63,610,400 $64,929,940
Expenditures* ($69,307,346) ($71,023,567)
Total Surplus/(Deficit) ($ 5,696,946) ($ 6,093,627) *Expenditures include the following: 1) 5% personnel vacancy allowance; 2) 3% O/M savings allowance; 3) pre- funding Building Maintenance Internal Service Fund; and 4) pre-funding Information Technology Internal Service Fund.

The proposed General Fund biennial budget has increased from the adopted FY26 Mid-Cycle General Fund Budget of$63.5 million. Some major increases over the FY26 adopted budget are as follows:

FY27 FY28

1. Personnel
a. Bargaining Unit COLA's $ 810,100 $ 835,530 b. Merit Increases/Employee Roster Changes $ 913,970 $ 484,730 c. Position Reclassifications $ 25,886 $ 53,120 d. New Positions $ 26,089 $ 26,920 e. Unfreeze Fleet Positions $ 218,270 $ 225,550 f. Salary Splits $ 335,360 $ 0
g. Recreation Part-Time Salaries $ 150,460 $ 183,960 h. Police Overtime $ 500,000 $ 500,000

2. Route 66 Centennial Event $ 25,000 $ 0

3. Workers' Comp Insurance Premium $ 73,300 $ 236,330

4. General Liability Insurance Premium $1,398,370 $2,012,350

5. Payments for Sales Tax Sharing Agreements $ 356,070 $ 504,520 TOTAL $4,832,875 $5,066,010
Changes Following Finance Committee Meeting
Subsequent to the Finance Committee meeting,the following additional changes are being proposed:

1. HdL has revised their sales tax revenue projection downward by$645,846 in FY27 and$746,846 in FY28

2. 16%reduction in the City Council Discretionary Training budget

3. Addition of personnel to the Public Works Department:
a. Three(3)Engineering Technician I positions
b. One(1)Public Works Inspector—Utilities position
c. One(1) Senior Engineer position
d. One(1)Associate Engineer—Utilities position
Staff Recommendations
If Upland continues operating the General Fund with a deficit,the City may need to make cuts to local services and programs. The City is committed to preserving the quality of life Upland citizens are accustomed to, as well as remaining self-reliant during these challenging and uncertain economic times. As part of these efforts and the budgeting process,the City will continue to work with our Upland community—stakeholders,residents,and business owners—to ensure community's needs and priorities are reflected in any future decisions.

As such, staff are proposing the following one-time options to address the estimated General Fund deficit of$5.7 million and$6.1 million,respectively as identified on the previous page. Each item, if supported, would reduce the remaining General Fund deficit.

Usage of One-Time Funds
It is important to note that one-time funds are intended as a safeguard,typically akin to an emergency fund,which is not a sustainable solution for projected ongoing shortfalls.

Self-Funded Liability Internal Service Fund
As part of the biennial budget, Human Resources has adjusted the methodology for Self-Funded Liability Internal Service Fund(SFL)from an allocation based on department/division number of positions,to an allocation based on the fund where the liability is held.This change more accurately captures the insurance premium costs charged to the

appropriate fund which owns the property/facility. The Finance Committee supported staff's recommendation to spread the General Fund savings in the Self-Funded Liability Internal Service Fund across future fiscal years,as well as applying this new methodology to FY24 to further reduce the deficit.

FY24 FY25 FY26 FY27 FY28
SFL Allocation Savings $844,022 $774,037 $902,284 Usage of SFL Savings $1,020,343 $1,500,000
The one-time usage of the Self-Funded Liability Internal Service Fund's Fund Balance reduces the proposed biennial budget surplus/(deficit)as follows:

FY27 FY28
Total Surplus/(Deficit) ($5,69-6,946) ($6,09-3,627) Reallocation of SFL Savings $1,020,343 $1,500,000
Revised Surplus/(Deficit) ($4,676,603) ($4,593,627) Pension Trust
Additionally, as of April 30, 2025,the 115 Trust currently has a balance of$12,023,560. Due to increased costs for Sworn Police, Sworn Fire and Miscellaneous, staff request that the City Council support that the Unfunded Accrued Liability(UAL)increase of$505,452 from FY26,plus the UAL increases for FY27 and FY28 be covered by the 115 Trust balance as follows:

FY27 FY28
Miscellaneous $ 543,028 $ 522,484
Sworn Police $ 361,680 $ 305,622
Sworn Fire $ 304,434 $ 312,916
TOTAL $1,209,142 $1,141,022
The rationale for this recommendation is to provide the City with a payment stabilization strategy that supports long- term fiscal planning. Ongoing market fluctuations continue to directly impact the unfunded liability, creating uncertainty in future obligations. The proposed approach accounts for non-investment losses recently experienced, which are now being partially offset by the FY23 investment gains under PERS and strategically utilizes available reserves to offset projected increases beyond the FY25 payment of$9.95 million.

Currently, annual UAL payments are projected to stabilize at approximately$10.35 million by FY31. This provides Upland with a five-year window to identify and secure an additional $400,000 needed to support future payments.

The strategy ultimately positions the City to meet its current obligations through FY38,at which point the unfunded liability as it currently stands would be fully paid off.

The Finance Committee supported staffs recommendation of a one-time usage of the Pension Trust which would reduce the proposed biennial budget surplus/(deficit)as follows:

FY27 FY28
Total Surplus/(Deficit)as revised ($4,6-76,603) ($4,59-3,627) Usage of Pension Trust Fund $1,209,142 $1,141,022
Revised Surplus/(Deficit) ($3,467,461) ($3,452,605) Economic Uncertainty Reserve
Per the General Fund Reserve Policy,the Economic Uncertainty Reserve may be used if the City experiences a loss of 10% or more in sales tax revenue. HdL, the City's sales tax consultants,provided staff with revised updates as a result of 4th Quarter sales tax data being available. With the new adjustments, the City of Upland experienced a $3,218,166 or 12.7%decline in sales tax revenue from an original two-year budget projection of$25,346,900 to the current estimate of$22,128,734. HdL has also further reduced sales tax projections for the upcoming fiscal years— in FY27 from$23,280,580 to$22,634,740 and FY28 from$23,993,580 to$23,246,740.

The Finance Committee supported staff's recommendation of the one-time usage of the Economic Uncertainty Reserve which would reduce the proposed biennial budget surplus/(deficit) as follows:

FY27 FY28
Total Surplus/(Deficit)as revised ($3,467,461) ($3,452,605) Usage of Economic Uncertainty $3,185,230 $3,286,230 Revised Surplus/(Deficit) ($ 282,231) ($ 166,375) The General Fund Reserve Policy further requires that any funds drawn from the Economic Uncertainty Reserve be replenished within five (5)years. To support compliance with this requirement, staff request that upon City Council approval of Economic Uncertainty Reserve usage, any excess revenues realized in FY27 be prioritized for replenishment of the Economic Uncertainty Reserve. Only after the Economic Uncertainty Reserve has been fully restored should excess revenues be considered for allocation toward other City Council priorities and community needs.

Park Lease Revenue
On April 24, 2023, the City Council adopted Resolution No. 6713 which designated revenue generated from leases on City park property for use only by the park containing the lease or of another park located in the same City Council district.Prior to this action, all revenue received from lease agreements on City park properties was deposited in the General Fund and used to fund public services.

Given the projected budget deficit, Finance Committee supported staff's recommendation a two-year pause on this revenue designation. Instead, park lease revenue will be redirected to the General Fund, where increases in the tree trimming schedule and enhanced landscape maintenance costs were recently allocated.

Additionally, in 2023,reconciliation of Quimby and Park Development Impact Fees(DIF)had not been completed.

That process is now finished, revealing approximately $12 million in available funds. With the Park Master Plan currently underway, the City Council will establish priorities for the use of these funds to guide future projects and enhance park and recreation facilities across the community.

The Finance Committee supported staffs recommendation that each District's fund balance available as of June 30, 2026,remain available for future park use in that District.

PARK LEASE REVENUE
Description FY 2024-25 FY 2025-26 Revenue Projected FY 2025-26 Year-End Balance To Date Year-End Balance
District 1 Fund Balance $ 27,867 $ 44,858 $135,854 District 2 Fund Balance $ 79,596 $ 46,739 $128,718 District 4 Fund Balance $204,603 $187,044 $473,309 The estimated unallocated revenue for Fiscal Year 2026-27 and 2027-28 would be used to offset the proposed biennial budget surplus/(deficit)as follows:

FY27 FY28
Total Surplus/(Deficit)as revised ($ 282,231) ($ 166,375) Usage of Park Lease Revenue $ 423,366 $ 397,000 Revised Surplus/(Deficit) $ 141,135 $ 230,625
Policy Adjustment
City Council Discretionary Funds
While dedicating park lease revenue creates a consistent funding source for district parks,it results in inequities since not all districts benefit from lease agreements. Furthermore, the Mayor, who represents the entire community, does not have a comparable mechanism to directly support parks or park-related events.

To address this imbalance,the Finance Committee supported staffs recommendation that the City Council increase the budget by allocating$25,000 to the Mayor and each City Councilmember.This would provide all elected officials with the ability to support community-wide events and initiatives more equitably.

The addition of the discretionary funds would revise the proposed biennial budget surplus/(deficit)as follows:

FY27 FY28
Total Surplus/(Deficit)as revised $ 141,135 $ 230,625 Addition of Discretionary Funds ($ 125,000) ($ 125,000) Revised Surplus/(Deficit) $ 16,135 $ 105,625 Fiscal Year 2026-27 Personnel Changes
Attachment 9 identifies proposed fiscal impact associated with personnel changes and Attachment 10 identifies the proposed changes to the Schedule of Positions. The General Fund effect of all proposed changes below adds up to $51,975 in FY27,and the All Funds effect is$1,879,448.

Administrative Services Department

1. Reclassify the Finance Manager position to a Deputy Director of Finance

2. Reclassify one(1)Human Resource Analyst II position to a Principal Human Resources/Risk Management Analyst
Development Services Department

3. Reclassify one(1)Assistant Planner position to Associate Planner

4. Reclassify the Senior Planner position to Principal Planner

5. Reclassify one(1)Building Inspector II to a Building Inspector III

6. Reclassify the Economic Development Coordinator position to a Principal Economic Development Coordinator

7. Equity adjustment for the Senior Building Inspector position Police Department

8. Reclassify the Property and Evidence Clerk position and part-time Forensic Technician position to one(1) full-time Forensic Technician position

9. Use salary saving from above to add one(1)part-time Police Cadet position(NOTE:part time positions do not show on the Schedule of Positions)
Public Works Department

10. Unfreeze two(2)Equipment Mechanic positions

11. Unfreeze one(1)Warehouse and Inventory Technician position

12. Add one(1) Senior Engineer position

13. Add one(1)Associate Engineer position

14. Add one(1)Public Works Inspector I position

15. Add three(3)Engineering Technician positions

16. Add two(2)Utility Worker III—Water positions

17. Add four(4)Utility Worker V—Water positions

18. Equity adjustment for the Lead Utility Worker—Water position Enterprise Funds
Year-over-year changes in the Enterprise Funds are limited to the following:

1. Gas Tax Fund—with recently approved contracts starting July 1,2026,for improved landscape maintenance and enhanced tree trimming schedule(from seven(7)years to four(4)years),Operating Expenditures have increased approximately$1.2 million.

2. ARPA—ARPA projects have been fully allocated. Expiration for infrastructure projects is September 30, 2026,and December 31,2026,for all remaining projects.

3. Water Utility—Operating Expenditures and CIP are in alignment with the recently approved 5-Year Water Master Plan.

4. Sewer Utility—Operating Expenditures and CIP are in alignment with the recently approved 5-Year Sewer Master Plan.

5. Solid Waste Utility—The Fund is expected to end with a negative cash balance as of June 30, 2027,unless rates are adjusted.

Next Steps
This approach is intended to be temporary. Over the course of the next several months, staff will continue engaging the Upland community to better understand community priorities and potential interest in additional local funding.If our community demonstrates interest,those are expected to be presented to the City Council for consideration during the 2026 calendar year. These potential revenues would assist in improving the City's long-term fiscal position and reduce reliance on one-time revenues in future fiscal years.

The CIP budget workshop is planned for Monday,June 1,2026.

The biennial budget adoption is planned for Monday,June 8,2026.

ENVIRONMENTAL DETERMINATION
The proposed action is not subject to the California Environmental Quality Act(CEQA). Section 15378 of the CEQA Guidelines defines a project subject to CEQA.The proposed action is not included within the definition of a"project" and thus is exempt.

FISCAL IMPACTS
There is no fiscal impact associated with this action.

ALTERNATIVES
Provide alternative direction to staff.

CEQA:Not a Project.

FY 2026-27 SUMMARY OF CHANGES IN FUND BALANCE
2026-2027 Capital
Fund Estimated Fund Estimated Fund Balance Transfers Available 2026-27 Operating Improvement Transfers Change in Fund Fund Balance No. Balance 07/01/26 Revenue Reserves In Sources Expenditures Projects Out Total Uses Balance 6/30/27 101 General Fund $ 18,963,360 $ 63,610,400 $ - $ - $ 63,610,400 $ 67,988,630 $ - $ - $ 67,988,630 $ (4,378,230) $ 14,585,130 Economic Uncertainty Reserve (3,185,230) - 3,185,230 - 3,185,230 - - - - 3,185,230 - Pension Trust Reserve (1,209,150) - 1,209,150 - 1,209,150 - - - - 1,209,150 - Total General Fund $ 14,568,980 $ 63,610,400 $ 4,394,380 $ - $ 68,004,780 $ 67,988,630 $ - $ - $ 67,988,630 $ 16,150 $ 14,585,130 201 Housing $ 3,144,400 $ 5,568,630 $ - $ - $ 5,568,630 $ 5,900,660 $ - $ - $ 5,900,660 $ (332,030) $ 2,812,370 203 Public Safety Augmentation - 1,434,780 - - 1,434,780 1,418,590 - - 1,418,590 16,190 16,190 204 Gas Tax 1,853,880 2,308,670 - - 2,308,670 2,177,860 1,964,610 - 4,142,470 (1,833,800) 20,080 205 Measure I 12,521,160 2,097,600 - - 2,097,600 573,270 13,996,500 - 14,569,770 (12,472,170) 48,990 206 RMRA 10,602,380 2,220,550 - - 2,220,550 279,710 12,488,200 - 12,767,910 (10,547,360) 55,020 208 HOME Investment Partnership Program 944,510 48,000 - - 48,000 805,000 - - 805,000 (757,000) 187,510 209 Community Development Block Grant 730,280 566,370 - - 566,370 583,220 670,250 - 1,253,470 (687,100) 43,180 210 Parking Business Improvement Area 124,900 63,000 - - 63,000 59,000 - - 59,000 4,000 128,900 211 Air Quality Management District 131,250 100,000 - - 100,000 43,230 - - 43,230 56,770 188,020 216 COPS 1,133,870 275,000 - - 275,000 1,408,870 - - 1,408,870 (1,133,870) - 217 Other Grants 229,320 497,250 - - 497,250 497,250 - - 497,250 - 229,320 220 Asset Forfeiture 617,860 - - - - - - - - - 617,860 222 CalHOME 321,120 523,000 - - 523,000 - - - - 523,000 844,120 223 Asset Forfeiture-Federal Treasury 11,120 - - - - - - - - - 11,120 224 Asset Forfeiture State 200,880 - - - - - - - - - 200,880 225 BSCC Budget Act 90,000 - - - - - - - - - 90,000 229 ARPA 1,475,210 - - - - 103,920 1,371,290 - 1,475,210 (1,475,210) - Total Special Revenue Funds $ 34,132,140 $ 15,702,850 $ - $ - $ 15,702,850 $ 13,850,580 $ 30,490,850 $ - $ 44,341,430 $ (28,638,580) $ 5,493,560 419 Police DIF $ 1,150,480 $ 115,800 $ - $ - $ 115,800 $ 2,320 $ 1,050,000 $ - $ 1,052,320 $ (936,520) $ 213,960 420 General DIF 925,030 132,600 - - 132,600 2,650 760,000 - 762,650 (630,050) 294,980 421 Quimby Fees 9,595,750 500,000 - - 500,000 - 3,242,580 - 3,242,580 (2,742,580) 6,853,170 422 Storm Drain DIF 1,387,830 400,000 - - 400,000 10,000 1,175,950 - 1,185,950 (785,950) 601,880 423 Street&Traffic Facility DIF 1,265,900 177,000 - - 177,000 8,000 1,434,900 - 1,442,900 (1,265,900) - 424 Park DIF 1,221,970 85,000 - - 85,000 3,540 1,122,190 - 1,125,730 (1,040,730) 181,240 425 General Fund Capital Projects 4,453,430 - - 500,000 500,000 242,500 3,986,640 - 4,229,140 (3,729,140) 724,290 426 Street&Alley Repairs 1,078,470 404,920 - - 404,920 162,380 923,970 - 1,086,350 (681,430) 397,040 Total Capital Project Funds $ 21,078,860 $ 1,815,320 $ - $ 500,000 $ 2,315,320 $ 431,390 $ 13,696,230 $ - $ 14,127,620 $ (11,812,300) $ 9,266,560 638 Water DIF $ 1,471,910 $ 135,000 $ - $ - $ 135,000 $ 1,700 $ 275,000 $ - $ 276,700 $ (141,700) $ 1,330,210 639 Water Bond Capital Projects 9,944,580 - - - - - 9,944,580 - 9,944,580 (9,944,580) - 640 Water Utility 39,757,710 33,120,160 1,135,120 - 34,255,280 35,967,350 6,000,000 - 41,967,350 (7,712,070) 32,045,640 641 Solid Waste Utility 650,060 20,263,100 - - 20,263,100 21,960,940 424,360 - 22,385,300 (2,122,200) (1,472,140) 645 Sewer Utility 7,598,460 13,856,350 483,620 - 14,339,970 15,774,450 1,000,000 - 16,774,450 (2,434,480) 5,163,980 646 Sewer DIF 1,075,780 107,000 - - 107,000 2,700 200,000 - 202,700 (95,700) 980,080 Total Enterprise Funds $ 60,498,500 $ 67,481,610 $ 1,618,740 $ - $ 69,100,350 $ 73,707,140 $ 17,843,940 $ - $ 91,551,080 $ (22,450,730) $ 38,047,770 751 Self-Funded Liability Insurance* $ (3,257,950) $ 6,545,930 $ - $ - $ 6,545,930 $ 6,545,930 $ - $ - $ 6,545,930 $ - $ (3,257,950) 752 Vehicle Replacement Fund* 860,330 1,848,620 - - 1,848,620 1,848,620 - - 1,848,620 - 860,330 753 Information Systems* 2,077,110 3,222,330 - - 3,222,330 3,524,410 - - 3,524,410 (302,080) 1,775,030 754 Building Maintenance&Operations* 547,080 1,687,830 - - 1,687,830 2,037,830 - - 2,037,830 (350,000) 197,080 755 UAL and Employee Benefits - 11,793,650 - - 11,793,650 11,793,650 - - 11,793,650 - - Total Internal Service Fund $ 226,570 $ 25,098,360 $ - $ - $ 25,098,360 $ 25,750,440 $ - $ - $ 25,750,440 $ (652,080) $ (425,510) 805 Successor Agency Housing $ (4,414,810) $ 1,169,740 $ - $ - $ 1,169,740 $ 1,169,380 $ - $ - $ 1,169,380 $ 360 $ (4,414,450) Total Private Purpose Trust Fund $ (4,414,810) $ 1,169,740 $ - $ - $ 1,169,740 $ 1,169,380 $ - $ - $ 1,169,380 $ 360 $ (4,414,450) FY 2026-27 GRAND TOTAL $ 126,090,240 $ 174,878,280 $ 6,013,120 $500,000 $ 181,391,400 $ 182,897,560 $ 62,031,020 $ - $ 244,928,580 $ (63,537,180) $ 62,553,060

FY 2027-28 SUMMARY OF CHANGES IN FUND BALANCE
Estimated 2027-2028 Fund 2027-28 Capital
Fund Fund Balance Estimated Balance Available Operating Improvement Transfers Change in Fund Fund Balance No. 07/01/27 Revenue Transfers In Reserves Sources Expenditures Projects Out Total Uses Balance 6/30/28 101 General Fund $ 14,585,130 $ 64,929,940 $ - $ - $ 64,929,940 $ 69,251,560 $ - $ - $ 69,251,560 $ (4,321,620) $ 10,263,510 Economic Uncertainty Reserve (3,286,230) - - 3,286,230 3,286,230 - - - - 3,286,230 - PensionTrustReserve (1,141,030) - - 1,141,030 1,141,030 - - - - 1,141,030 - Total General Fund $ 10,157,870 $ 64,929,940 $ - $ 4,427,260 $ 69,357,200 $ 69,251,560 $ - $ - $ 69,251,560 $ 105,640 $ 10,263,510 201 Housing $ 2,812,370 $ 5,623,630 $ - $ - $ 5,623,630 $ 6,311,100 $ - $ - $ 6,311,100 $ (687,470) $ 2,124,900 203 Public Safety Augmentation 16,190 1,447,950 - - 1,447,950 1,464,140 - - 1,464,140 (16,190) - 204 Gas Tax 20,080 2,307,200 - - 2,307,200 1,524,130 570,000 - 2,094,130 213,070 233,150 205 * Measure I 78,400 2,156,330 - - 2,156,330 584,730 1,650,000 - 2,234,730 (78,400) - 206 RMRA 55,020 2,220,000 - - 2,220,000 285,600 1,975,000 - 2,260,600 (40,600) 14,420 208 * HOME Investment Partnership Program 757,000 48,000 - - 48,000 805,000 - - 805,000 (757,000) - 209 Community Development Block Grant 43,180 582,020 - - 582,020 582,050 - - 582,050 (30) 43,150 210 Parking Business Improvement Area 128,900 63,000 - - 63,000 59,000 - - 59,000 4,000 132,900 211 Air Quality Management District 188,020 100,000 - - 100,000 43,700 - - 43,700 56,300 244,320 216 * COPS 1,133,870 275,000 - - 275,000 1,408,870 - - 1,408,870 (1,133,870) - 217 Other Grants 229,320 76,500 - - 76,500 76,500 - - 76,500 - 229,320 220 Asset Forfeiture 617,860 - - - - - - - - - 617,860 222 CalHOME 844,120 44,000 - - 44,000 - - - - 44,000 888,120 223 Asset Forfeiture-Federal Treasury 11,120 - - - - - - - - - 11,120 224 Asset Forfeiture State 200,880 - - - - - - - - - 200,880 225 BSCC Budget Act 90,000 - - - - - - - - - 90,000 Total Special Revenue Funds $ 7,226,330 $ 14,943,630 $ - $ - $ 14,943,630 $ 13,144,820 $ 4,195,000 $ - $ 17,339,820 $ (2,396,190) $ 4,830,140 419 Police DIF 213,960 115,800 - - 115,800 2,320 300,000 - 302,320 (186,520) 27,440 420 General DIF 294,980 132,600 - - 132,600 2,650 415,000 - 417,650 (285,050) 9,930 421 Quimby Fees 6,853,170 500,000 - - 500,000 - 1,050,000 - 1,050,000 (550,000) 6,303,170 422 Storm Drain DIF 601,880 400,000 - - 400,000 10,000 - - 10,000 390,000 991,880 423 Street&Traffic Facility DIF - 177,000 - - 177,000 8,000 150,000 - 158,000 19,000 19,000 424 Park DIF 181,240 85,000 - - 85,000 3,540 - - 3,540 81,460 262,700 425 * General Fund Capital Projects 750,900 - - - - 250,900 - - 250,900 (250,900) 500,000 426 Street&Alley Repairs 397,040 415,490 - - 415,490 165,920 350,000 - 515,920 (100,430) 296,610 Total Capital Project Funds $ 9,293,170 $ 1,825,890 $ - $ - $ 1,825,890 $ 443,330 $ 2,265,000 $ - $ 2,708,330 $ (882,440) $ 8,410,730 638 Water DIF $ 1,330,210 $ 135,000 $ - $ - $ 135,000 $ 1,700 $ 75,000 $ - $ 76,700 $ 58,300 $ 1,388,510 640 * Water Utility 30,643,680 33,102,400 - 1,401,960 34,504,360 37,161,790 12,000,000 - 49,161,790 (14,657,430) 15,986,250 641 Solid Waste Utility (1,472,140) 21,259,860 - - 21,259,860 22,921,670 125,000 - 23,046,670 (1,786,810) (3,258,950) 645 * Sewer Utility 4,652,380 14,714,020 - 511,600 15,225,620 16,779,840 1,000,000 - 17,779,840 (2,554,220) 2,098,160 646 Sewer DIF 980,080 107,000 - - 107,000 2,700 - - 2,700 104,300 1,084,380 Total Enterprise Funds $ 36,134,210 $ 69,318,280 $ - $ 1,913,560 $ 71,231,840 $ 76,867,700 $ 13,200,000 $ - $ 90,067,700 $ (18,835,860) $ 17,298,350 751 Self-Funded Liability Insurance $ (3,257,950) $ 7,268,070 $ - - $ 7,268,070 $ 7,268,070 $ - $ - $ 7,268,070 $ - $ (3,257,950) 752 Vehicle Replacement Fund 860,330 1,878,010 - - 1,878,010 1,878,010 - - 1,878,010 - 860,330 753 Information Systems 1,775,030 3,218,320 - - 3,218,320 3,570,280 - - 3,570,280 (351,960) 1,423,070 754 * Building Maintenance&Operations 397,080 1,555,570 - - 1,555,570 1,905,580 - - 1,905,580 (350,010) 47,070 755 UAL and Employee Benefits - 11,722,110 - - 11,722,110 11,722,110 - - 11,722,110 - - Total Internal Service Fund $ (225,510) $ 25,642,080 $ - $ - $ 25,642,080 $ 26,344,050 $ - $ - $ 26,344,050 $ (701,970) $ (927,480) 805 Successor Agency Housing $ (4,414,450) $ 1,169,960 $ - $ - $ 1,169,960 $ 1,170,220 $ - $ - $ 1,170,220 $ (260) $ (4,414,710) Total Private Purpose Trust Fund $ (4,414,450) $ 1,169,960 $ - $ - $ 1,169,960 $ 1,170,220 $ - $ - $ 1,170,220 $ (260) $ (4,414,710) FY 2027-28 GRAND TOTAL $ 58,171,620 $ 177,829,780 $ - $6,340,820 $ 184,170,600 $ 187,221,680 $ 19,660,000 $ - $ 206,881,680 $ (22,711,080) $ 35,460,540 Variance in estimated 7/1/27 balance from 6/30/27 estimated ending balance due to projection and estimates in the biennial budget

2026-27&2027-28 SCHEDULE OF REVENUE DETAIL BY FUND
Object 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 Code Actual Actual Adopted Amended Proposed Proposed General Fund
4001 Current Secured Tax $ 8,795,970 $ 9,266,330 $ 9,425,120 $ 9,425,120 $ 21,291,620 $ 22,102,680 4001 Property Tax(In-Lieu) 10,164,300 10,530,240 10,923,000 10,923,000 4002 Current Unsecured Tax 327,760 337,530 300,000 300,000 353,690 353,690 4003 Aircraft Taxes 55,140 61,420 55,780 55,780 77,610 77,610 4004 Prior Year Collections 350,460 282,790 275,400 275,400 274,340 274,340 4005 Current Supplemental 254,900 185,740 234,600 234,600 240,290 240,290 4006 Homeowner Property Tax Relief 55,710 54,360 58,450 58,450 55,450 55,450 4009 Weed Abatement Assessment 44,120 50,600 15,000 35,000 33,000 33,000 4011 RPTTF-Residual 1,715,070 1,892,180 1,913,750 1,913,750 1,952,030 1,991,070 4012 Trailer Coach in Lieu Tax 108,310 111,170 85,850 85,850 102,650 102,650 4403 Motor Vehicle in Lieu Tax 97,530 124,350 89,800 89,800 120,570 120,570 Revenue from Property Tax $ 21,969,270 $ 22,896,710 $ 23,376,750 $ 23,396,750 $ 24,501,250 $ 25,351,350 4101 Sales and Use Tax $ 24,592,070 $ 23,802,310 $ 23,749,410 $ 22,807,580 22,634,740 23,246,740 4102 Business License Tax 1,267,940 1,170,070 1,189,410 1,189,410 1,189,410 1,189,410 4103 Rock Extraction Tax 226,320 192,010 233,950 233,950 252,180 252,180 4104 Transient Occupancy Tax 424,030 407,990 436,570 436,570 414,020 414,020 4105 Real Property Transfer Tax 412,810 228,570 400,000 400,000 337,260 337,260 4110 Disability Access Fee 22,840 21,590 21,420 21,420 22,000 22,000 4111 Business License Tax - - - - 4,000 4,000 4121 Franchise Tax 1,477,910 1,307,280 1,464,980 1,464,980 1,242,550 1,192,390 Revenue from Other Taxes $ 28,423,920 $ 27,129,820 $ 27,495,740 $ 26,553,910 $ 26,096,160 $ 26,658,000 4201 Building Permits $ 737,620 $ 822,920 $ 832,030 $ 848,030 842,640 876,370 4202 Plumbing Permits 102,600 157,220 109,750 109,750 109,050 113,410 4203 Electrical Permits 600,400 915,310 749,250 749,250 744,490 774,260 4204 Heating&Cooling Permits 74,720 134,460 55,560 55,560 55,210 57,410 4205 Public Works Construction Permits 145,440 103,050 150,000 150,000 150,000 150,000 4207 Wall Permits 10,100 13,350 10,900 10,900 10,820 11,260 4208 Roofing Permits 286,250 268,620 182,570 182,570 181,410 188,670 4215 Other Permits - - 1,710 1,710 1,700 1,770 4216 Bicycle Licenses 60 60 90 90 90 90 4217 Animal Licenses 91,910 83,780 102,030 102,030 102,030 102,030 4218 Developer Agreement Fees - - - 695,000 - - 4222 Yard Sale Permits 6,080 6,700 6,120 6,120 6,000 6,000 4224 Gun Licenses 280 930 1,200 1,200 1,200 1,200 4226 Metrolink Parking 9,150 - 21,530 21,530 - - 4227 Vehicle Charging 33,940 59,640 - 60,000 60,000 60,000 Revenue from Licenses&Permits $ 2,098,550 $ 2,566,040 $ 2,222,740 $ 2,993,740 $ 2,264,640 $ 2,342,470 4402 State Mandated Costs $ - $ - $ - $ 206,450 144,000 100,000 4419 OTS-Alcohol Beverage Control $ 14,750 $ 9,730 $ - $ 80,000 - - 4421 Police Officer Standard Training $ 13,460 $ 44,850 $ 20,400 $ 20,400 30,000 30,000 4482 State Literacy Program 28,800 33,530 29,500 29,500 35,540 35,540 Revenue from Other Governments $ 57,010 $ 88,110 $ 49,900 $ 336,350 $ 209,540 $ 165,540 4601 Finance Department Fees $ 23,960 $ 26,580 $ 24,620 $ 24,620 31,040 31,040 4602 City Clerk Fees 2,970 1,570 1,700 1,700 3,800 3,800 4603 Damage to City Property 59,240 37,340 - - - - 4604 CFD Admin Fees 48,780 54,200 55,280 55,280 121,880 121,880 4611 Planning-Department Fees 319,050 436,940 330,000 330,000 330,000 330,000 4613 Planning-Deposit Fees 80,140 63,830 25,000 25,000 25,000 25,000 4614 Building-Plan Check Fees 519,030 334,700 490,930 490,930 487,810 507,320 4615 Building-Department Fees 25,590 30,080 45,950 45,950 45,660 47,480 4616 Building-Special Inspection Fees 12,610 15,440 21,350 21,350 21,210 22,050 4617 Economic Development Fees 279,790 291,010 250,000 250,000 270,000 270,000 4618 General Plan Update Fees - 37,700 - - - - 4621 Police-Booking Fee Reimbursement - 40 - - - - 4622 Police-Department Fees 234,750 270,840 182,000 182,000 232,000 232,000 4623 Police-Special Service Fees 71,750 82,540 54,870 54,870 70,870 70,870 4624 Animal Services-Animal Impounds 6,430 5,110 9,820 9,820 9,820 9,820 4626 Police-30 Day Vehicle Impound Fee 216,870 277,100 221,050 221,050 221,050 221,050 4627 Police-School Resources Officer 129,240 374,400 211,940 211,940 211,940 211,940 4630 Animal Services-Animal Control Fees 770 550 1,040 1,040 1,040 1,040 4637 Weed Abatement Services - 230 - - - -

2026-27&2027-28 SCHEDULE OF REVENUE DETAIL BY FUND
Object 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 Code Actual Actual Adopted Amended Proposed Proposed General Fund(Continued) - -
4642 Fire Merger Reimbursement 17,910 5,760 - - - - 4645 Public Works-Department Fees 285,900 350,110 315,000 315,000 315,000 315,000 4646 Public Works-Engr Map&Plan Check Fees 253,740 216,480 230,000 230,000 242,040 230,000 4654 Sport Field Usage 60,420 59,010 65,000 65,000 75,000 75,000 4655 Recreation-Recreation Program Fees 37,710 41,770 44,000 44,000 44,000 44,000 4657 Recreation-User Fees 185,580 214,650 153,260 153,260 162,460 162,460 4658 Recreation-Special Events 192,810 183,570 222,300 229,300 207,130 78,170 4659 Senior Center Program Fees 19,490 18,560 16,390 19,390 19,890 19,390 4665 Library-Photocopy Revenue 2,190 1,640 620 620 620 620 4679 Library-Passport Services 63,350 63,340 65,000 65,000 60,000 60,000 Revenue from Charges for Service $ 3,150,070 $ 3,495,090 $ 3,037,120 $ 3,047,120 $ 3,209,260 $ 3,089,930 4701 Non-Vehicle Code Fines $ 1,020 $ 60 $ 230 $ 230 230 230 4702 Vehicle Code Fines 114,580 123,140 97,740 97,740 112,740 112,740 4703 Red Light Code Fines 11,400 16,620 10,070 10,070 10,070 10,070 4704 Muni-Code-Code Enforcement Fines 163,050 169,150 53,490 53,490 53,490 53,490 4705 Muni Code-Animal Fines 3,210 3,150 4,540 4,540 4,540 4,540 4706 Muni Code-Parking Citation Fines 181,460 373,310 135,610 135,610 181,460 181,460 4707 Muni Code-Business License Fines 129,900 115,460 113,020 113,020 122,260 122,260 4708 Muni Code-False Alarm Fines 162,600 144,030 146,560 146,560 146,560 146,560 4709 Muni Code-Library Fines 1,390 1,870 1,000 1,000 1,000 1,000 Revenue from Fines&Forfeitures $ 768,610 $ 946,790 $ 562,260 $ 562,260 $ 632,350 $ 632,350 4801 Interest Earnings $ 2,140,220 $ 3,634,820 $ 1,650,200 $ 1,650,200 $ 942,250 $ 942,250 4802 Lease of City Property 989,410 598,890 1,230,870 1,230,870 873,440 866,540 4803 Rents-Recreation 57,660 66,880 35,000 35,000 55,000 55,000 4804 Rents-Park Sites 44,810 37,610 50,000 50,000 40,000 40,000 4807 Rents-Library 1,070 - - - - - 4814 City Stop Sales 390 350 - - - - 4902 Lease Proceeds 44,880 38,210 77,150 77,150 77,150 77,150 Revenue from Use of Money&Property $ 3,278,440 $ 4,376,760 $ 3,043,220 $ 3,043,220 $ 1,987,840 $ 1,980,940 4904 Donations-General $ 10,180 $ 4,210 $ 7,100 $ 7,100 $ - $ - 4905 Donation-Police 42,530 100 320 320 320 320 4906 Donations-Library - - - 72,050 - - 4908 Miscellaneous Reimbursements 42,700 160,750 14,910 14,910 14,910 14,910 4909 Other Revenue 150,660 133,020 85,630 85,630 85,850 85,850 4910 Water-Administrative Service Fee 1,727,000 1,771,510 1,771,510 1,771,510 2,339,980 2,339,980 4911 Solid Waste-Administrative Service Fee 546,540 402,370 402,370 402,370 777,060 777,060 4912 Sewer-Administrative Service Fee 559,710 643,140 643,140 643,140 1,067,110 1,067,110 4913 Cash-Over/Short 30 (310) - - - - 4914 15%PBIA Admin Fee(Fire Merge) 11,310 7,760 10,000 10,000 10,000 10,000 4915 Donations-Animal - 10 110 110 110 110 4916 Misc.Reimbursements-Animal Services 900 - 240 240 240 240 4918 Prior Year Revenue 17,520 284,470 - 216,380 - - 4919 Administrative Service Fee 615,590 385,930 352,950 352,950 413,780 413,780 Other Revenue $ 3,724,670 $ 3,792,960 $ 3,288,280 $ 3,576,710 $ 4,709,360 $ 4,709,360 Total General Fund $ 63,470,540 $ 65,292,280 $ 63,076,010 $ 63,510,060 $ 63,610,400 $ 64,929,940 Housing Fund
4605 Housing Fees $ 1,750 $ 15,060 $ 500 $ 500 $ 2,500 $ 2,500 4801 Interest Earnings 284,300 250,660 25,000 25,000 60,000 60,000 4805 Rents -Apartments Market - - 5,200,000 5,200,000 5,445,000 5,500,000 4908 Miscellaneous Reimbursements 11,490 - - - - - 4909 Other Revenue 146,620 249,000 25,000 25,000 25,000 25,000 4918 Prior Year Revenue - 71,120 - - - - 4919 Administrative Service Fee - 35,910 - - - - 4921 Program Income-Admin 10% - - 36,770 36,770 36,130 36,130 Total Housing Fund $ 444,160 $ 621,750 $ 5,287,270 $ 5,287,270 $ 5,568,630 $ 5,623,630 Public Safety Augmentation Fund
4106 Sales Tax-Prop 172 $ 1,432,310 $ 1,411,250 $ 1,434,780 $ 1,434,780 $ 1,434,780 $ 1,447,950 Total Public Safety Augmentation Fund $ 1,432,310 $ 1,411,250 $ 1,434,780 $ 1,434,780 $ 1,434,780 $ 1,447,950

2026-27&2027-28 SCHEDULE OF REVENUE DETAIL BY FUND
Object 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 Code Actual Actual Adopted Amended Proposed Proposed Gas Tax Fund
4450 Gas Tax Apportionment 2107.5 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 7,500 4451 Gas Tax Apportionment 2106 303,320 312,110 311,130 311,130 318,280 318,000 4452 Gas Tax Apportionment 2107 648,360 650,070 685,950 685,950 691,830 691,000 4453 Gas Tax Apportionment 2105 479,000 490,060 506,160 506,160 517,360 517,000 4456 Gas Tax Apportionment 2103 718,250 753,490 749,260 749,260 773,700 773,700 4801 Interest Earnings 418,560 210,700 29,920 29,920 - - Total Gas Tax Fund $ 2,574,990 $ 2,423,930 $ 2,289,920 $ 2,289,920 $ 2,308,670 $ 2,307,200 Mesure I Fund
4501 Measure I Apportionment $ 2,047,190 $ 2,048,460 $ 2,199,050 $ 2,199,050 $ 2,097,600 $ 2,156,330 4801 Interest Earnings 485,330 537,090 37,050 37,050 - - Total Mesure I Fund $ 2,532,520 $ 2,585,550 $ 2,236,100 $ 2,236,100 $ 2,097,600 $ 2,156,330 Road Maintenance Rehabilitation Account
4457 Gas Tax Apportionment 2032 $ 2,037,590 $ 2,152,130 $ 2,062,110 $ 2,062,110 $ 2,220,550 $ 2,220,000 4801 Interest Earnings 228,590 369,170 19,570 19,570 - - Total Road Maintenance Rehabilitation Account $ 2,266,180 $ 2,521,300 $ 2,081,680 $ 2,081,680 $ 2,220,550 $ 2,220,000 HOME Investment Partnership Program
4801 Interest Earnings $ 64,180 $ 72,900 $ 5,000 $ 5,000 $ 20,000 $ 20,000 4909 Other Revenue - 1,000 - - - - 4921 Program Income-Admin 10% 13,100 - 2,500 2,500 2,500 2,500 4922 Recaptured Income - 36,180 500 500 500 500 4923 Program Income Revenue-HIP 107,880 - 10,000 10,000 15,000 15,000 4924 Program Income Revenue-FTHB 90,050 - 20,000 20,000 10,000 10,000 Total HOME Investment Partnership Program $ 275,210 $ 110,080 $ 38,000 $ 38,000 $ 48,000 $ 48,000 Community Development Block Grant
4310 CDBG Apportionment $ 703,640 $ 546,320 $ 612,650 $ 644,080 566,370 582,020 Total Community Development Block Grant $ 703,640 $ 546,320 $ 612,650 $ 644,080 $ 566,370 $ 582,020 Parking Business Improvement Area Fund
4108 Park&Bus Imp Tax-Zone A $ 63,240 $ 57,010 $ 49,000 $ 49,000 $ 50,000 $ 50,000 4109 Park&Bus Imp Tax-Zone B 12,160 9,850 9,500 9,500 11,000 11,000 4801 Interest Earnings 5,260 4,390 1,000 1,000 2,000 2,000 Total Parking Business Improvement Area Fund $ 80,660 $ 71,250 $ 59,500 $ 59,500 $ 63,000 $ 63,000 Air Quality Management District
4502 Motor Vehicle AB2766 Fees $ 79,060 $ 103,470 $ 100,000 $ 100,000 $ 100,000 $ 100,000 4801 Interest Earnings 7,480 3,610 - - - - Total Air Quality Management District $ 86,540 $ 107,080 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Homeland Security Grants-PD
4342 Homeland Security Grant $ 24,410 $ 26,220 $ - $ - - - 4427 Homeland Security Grant-PD 118,510 - - - - - Total Homeland Security Grants-PD $ 142,920 $ 26,220 $ - $ - $ - $ - Prop 30
4801 Interest Earnings $ 4,650 $ 4,920 $ - $ - $ - $ - Total Prop 30 $ 4,650 $ 4,920 $ - $ - $ - $ - COPS
4423 COPS $ 227,440 $ 236,430 $ 153,000 $ 153,000 $ 250,000 $ 250,000 4801 Interest Earnings 34,250 41,990 - - 25,000 25,000 Total COPS $ 261,690 $ 278,420 $ 153,000 $ 153,000 $ 275,000 $ 275,000 Other Grants
4355 State Reimbursements $ 11,640 $ - $ - $ - $ 420,750 $ - 4415 Other State Revenue 326,840 258,210 - 483,430 - - 4429 Fair Share Allocation - 46,340 76,500 79,620 76,500 76,500 4439 Federal CARES Act Funding - - - 85,430 - - 4507 County Grant Revenue 2,430 (310) - 6,791,960 - - 4512 SBCTA Grant Revenue - - - 500,000 - - 4801 Interest Earnings 2,900 - - - - - 4908 Miscellaneous Reimbursements - 221,180 - - - -

2026-27&2027-28 SCHEDULE OF REVENUE DETAIL BY FUND
Object 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 Code Actual Actual Adopted Amended Proposed Proposed Other Grants Fund(Continued) - - Total Other Grants $ 343,810 $ 525,420 $ 76,500 $ 7,940,440 $ 497,250 $ 76,500 Office Of Traffic Safety
4432 OTS-Sobriety Checkpoint Grants $ 232,610 $ 146,710 $ - $ 260,620 - - Total Office Of Traffic Safety $ 232,610 $ 146,710 $ - $ 260,620 $ - $ - Other Public Safety Grants
4355 State Reimbursements $ 1,640 $ - $ - $ - - - 4434 JAG Grants 89,210 - - 45,830 - - Total Other Public Safety Grants $ 90,850 $ - $ - $ 45,830 $ - $ - Asset Forfeiture
4435 Asset Forfeiture-Federal $ 173,810 $ 98,740 $ - $ - $ - $ - 4801 Interest Earnings 41,050 44,850 - - - - Total Asset Forfeiture $ 214,860 $ 143,590 $ - $ - $ - $ - CaIHOME
4313 Cal HOME $ - $ - $ - $ 480,000 $ 480,000 $ - 4801 Interest Earnings 13,570 22,810 1,750 1,750 23,000 24,000 4923 Program Income Revenue-HIP 18,860 - 10,000 10,000 10,000 10,000 4924 Program Income Revenue-FTHB 2,570 6,000 10,000 10,000 10,000 10,000 Total CaIHOME $ 35,000 $ 28,810 $ 21,750 $ 501,750 $ 523,000 $ 44,000 Asset Forfeiture-Federal Treasury
4801 Interest Earnings $ 310 $ 330 $ - $ - $ - $ - Total Asset Forfeiture-Federal Treasury $ 310 $ 330 $ - $ - $ - $ - Asset Forfeiture-State
4801 Interest Earnings $ 5,800 $ 5,940 $ - $ - $ - $ - Total Asset Forfeiture-State $ 5,800 $ 5,940 $ - $ - $ - $ - BSCC Budget Act
4801 Interest Earnings $ 2,520 $ 2,660 $ - $ - $ - $ - Total BSCC Budget Act $ 2,520 $ 2,660 $ - $ - $ - $ - American Rescue Plan Act
4439 Federal CARES Act Funding $ 4,829,900 $ 2,351,130 $ - $ - $ - $ - 4801 Interest Earnings 693,630 210,020 - - - - Total American Rescue Plan Act $ 5,523,530 $ 2,561,150 $ - $ - $ - $ - 4801 Interest Earnings $ 160 $ 2,010 $ - $ - $ - $ - Total Public Financing Authority Fund $ 160 $ 1,920 $ - $ - $ - $ - Police DIF
4221 Police Capital Impact Fee $ 19,540 $ 230,770 $ 122,400 $ 122,400 115,800 115,800 4801 Interest Earnings 4,190 55,100 - - - - Total Police DIF $ 23,730 $ 285,870 $ 122,400 $ 122,400 $ 115,800 $ 115,800 General DIF
4219 General Capital Impact Fee $ 21,510 $ 263,690 $ 132,600 $ 132,600 $ 132,600 $ 132,600 4801 Interest Earnings 143,860 40,610 - - - - Total General DIF $ 165,370 $ 304,300 $ 132,600 $ 132,600 $ 132,600 $ 132,600 Quimby Fees
4107 Parks Development Impact Fee $ 217,110 $ - $ - $ - $ - $ - 4228 Quimby Fees - 2,140,130 1,190,000 1,190,000 500,000 500,000 4801 Interest Earnings 695,530 558,650 - - - - 4918 Prior Year Revenue (73,460) 73,460 - - - - Total Quimby Fees $ 839,180 $ 2,772,240 $ 1,190,000 $ 1,190,000 $ 500,000 $ 500,000 Storm Drain DIF
4211 Storm Drain Permits $ 61,180 $ 758,400 $ 410,000 $ 410,000 $ 400,000 $ 400,000 4801 Interest Earnings 331,730 136,970 - - - - Total Storm Drain DIF $ 392,910 $ 895,370 $ 410,000 $ 410,000 $ 400,000 $ 400,000

2026-27&2027-28 SCHEDULE OF REVENUE DETAIL BY FUND
Object 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 Code Actual Actual Adopted Amended Proposed Proposed Street&Traffic Facility DIF
4212 Street&Traffic Facility Permits $ 38,920 $ 565,390 $ 295,000 $ 295,000 $ 177,000 $ 177,000 4801 Interest Earnings 86,030 32,990 - - - - Total Street&Traffic Facility DIF $ 124,950 $ 598,380 $ 295,000 $ 295,000 $ 177,000 $ 177,000 Park DIF
4107 Parks Development Impact Fee $ 14,660 $ 342,390 $ 210,000 $ 210,000 85,000 85,000 4801 Interest Earnings 19,840 27,160 - - - - 4872 Unrealized Gain/Loss (16,820) 18,050 - - - - Total Park DIF $ 17,680 $ 387,600 $ 210,000 $ 210,000 $ 85,000 $ 85,000 General Fund Capital Projects
4235 Underground Utility Waiver Permit $ 203,700 $ - $ - $ - - - 4439 Federal CARES Act Funding - - - 134,030 - - 4802 Lease of City Property - 4,500 - - - - 4908 Miscellaneous Reimbursements - - - 1,861,560 - - 4918 Prior Year Revenue 13,860 - - - - - Total General Fund Capital Projects $ 217,560 $ 4,500 $ - $ 1,995,590 $ - $ - Street&Alley Repairs
4225 Street&Alley-Burrtec $ 367,500 $ 384,590 $ 382,400 $ 382,400 $ 404,920 $ 415,490 4801 Interest Earnings 53,650 54,000 - - - - Total Street&Alley Repairs $ 421,150 $ 438,590 $ 382,400 $ 382,400 $ 404,920 $ 415,490 Water DIF
4214 Water Capital Impact Fee $ 79,950 $ 894,510 $ 295,800 $ 295,800 135,000 135,000 4801 Interest Earnings 890 25,080 - - - - Total Water DIF $ 80,840 $ 919,590 $ 295,800 $ 295,800 $ 135,000 $ 135,000 Water Bond Capital Project
4801 Interest Earnings $ 780 $ 860 $ - $ - - - Total Water Bond Capital Project $ 780 $ 860 $ - $ - $ - $ - Water Utility
4603 Damage to City Property $ 12,360 $ 10,900 $ - $ - $ - $ - 4681 WaterSales-Metered 27,112,860 31,183,120 30,041,500 30,041,500 31,815,180 31,815,180 4682 Water Sales-Flat Rate 89,390 37,870 56,100 56,100 - - 4688 Water Sales-Recycled 658,250 839,400 887,000 887,000 679,570 679,570 4691 Water Meter Installation 65,020 30,040 107,100 107,100 107,100 107,100 4692 Lease of Stored Water 582,270 38,050 - - - - 4697 Hydrant Flow Test 7,440 6,460 6,100 6,100 6,100 6,100 4698 Water Jumper Install Fee 6,700 760 - - - - 4699 Joint Venture Net Income 880,660 (371,030) - - - - 4710 Municipal Code-Late Charges - 151,550 - - - - 4801 Interest Earnings 1,075,930 1,336,110 519,040 519,040 226,610 208,850 4801 Interest Earnings (116,860) 848,600 - - - - 4908 Miscellaneous Reimbursements 315,400 342,630 285,600 285,600 285,600 285,600 4909 Other Revenue 108,990 19,990 204,000 204,000 - - 4926 Delinquent/Tax Roll Collection - 210,310 - - - - Total Water Utility $ 30,798,410 $ 34,684,760 $ 32,106,440 $ 32,106,440 $ 33,120,160 $ 33,102,400 Solid Waste Utility
4351 Beverage Recycling Grant $ 21,660 $ 18,040 $ 12,270 $ 52,020 $ - $ - 4352 Used Oil Block Grant - 17,040 - 61,240 11,100 - 4415 Other State Revenue 11,250 68,960 - 198,330 - - 4685 Solid Waste-Residential 21,620 (1,000) - - - - 4686 Solid Waste-Non-Residential 18,315,520 20,070,090 19,099,000 19,099,000 20,053,950 21,056,640 4689 HHW Transfer In 179,760 188,120 204,000 204,000 198,050 203,220 4801 Interest Earnings 15,840 68,130 - - - - 4926 Delinquent/Tax Roll Collection - 41,130 - - - - Total Solid Waste Utility $ 18,565,650 $ 20,470,510 $ 19,315,270 $ 19,614,590 $ 20,263,100 $ 21,259,860 4213 Wastewater Permits $ 67,970 $ 48,780 $ 61,200 $ 61,200 $ 61,810 $ 62,430 4683 Sewer Collection Charges 3,795,450 4,002,360 3,704,000 3,704,000 4,054,980 4,054,980

2026-27&2027-28 SCHEDULE OF REVENUE DETAIL BY FUND
Object 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 Code Actual Actual Adopted Amended Proposed Proposed Sewer Utility(Continued) - -
4684 Sewer Treatment-IEUA 8,034,870 8,636,600 8,465,000 8,465,000 9,577,140 10,438,920 4687 Sewer Connection Fees 9,940 1,290 16,900 16,900 17,060 17,240 4694 Sewer-Pass-Thru-Montclair 270 290 500 500 500 510 4695 Sewer-Pass-Thru-Ontario 40,850 40,980 55,100 55,100 55,650 56,200 4696 Sewer-Pass-Thru-LA County 15,410 15,290 17,100 17,100 17,270 17,440 4801 Interest Earnings 800,190 785,470 236,080 236,080 71,940 66,300 4909 Other Revenue 90 40 - - - - 4926 Delinquent/Tax Roll Collection - 61,050 - - - - Total Sewer Utility $ 12,765,040 $ 13,592,150 $ 12,555,880 $ 12,555,880 $ 13,856,350 $ 14,714,020 Sewer DIF
4210 Sewer Capital Impact Fee $ 40,430 $ 371,080 $ 114,400 $ 114,400 107,000 107,000 4801 Interest Earnings 2,330 36,370 - - - - Total Sewer DIF $ 42,760 $ 407,450 $ 114,400 $ 114,400 $ 107,000 $ 107,000 Self-Funded Insurance
4610 Subrogation-Insurance Reimbursement $ - $ 563,530 $ - $ - $ - $ - 4671 User Departments-Workers Compensation 1,637,560 1,878,970 1,963,560 1,963,560 1,915,250 2,094,000 4672 User Departments-Unemployment 54,660 56,090 57,630 57,630 72,440 73,090 4673 User Departments-Long-Term Disability 80,000 65,980 66,680 66,680 34,680 34,680 4674 User Departments-Liability 3,477,590 2,850,030 3,019,670 3,437,700 4,456,420 4,995,490 4675 User Departments-Loss Prevention 24,810 88,150 78,500 78,500 67,140 70,810 4801 Interest Earnings 51,400 100,020 820 820 - - 4908 Miscellaneous Reimbursements 50 2,100 - - - - Total Self-Funded Insurance $ 5,326,070 $ 5,604,870 $ 5,186,860 $ 5,604,890 $ 6,545,930 $ 7,268,070 Fleet Maintenance&Replacement
4676 User Departments-Vehicle Replacement $ 1,582,400 $ 842,980 $ 1,229,820 $ 1,229,820 $ 1,848,620 $ 1,878,010 4801 Interest Earnings 46,080 52,020 - - - - 4901 Sale of Assets - 20,000 30,000 30,000 - - Total Fleet Maintenance&Replacement $ 1,628,480 $ 915,000 $ 1,259,820 $ 1,259,820 $ 1,848,620 $ 1,878,010 Information Systems
4125 PEG Fees $ 121,320 $ 107,250 $ 140,000 $ 140,000 $ 83,050 $ 73,080 4669 User Departments-Information Systems 3,139,320 3,312,750 3,295,720 3,295,720 3,139,280 3,145,240 4801 Interest Earnings 98,650 118,370 - - - - 4904 Donations-General - 1,050 - - - - 4909 Other Revenue 140 1,050 - - - - 4918 Prior Year Revenue 50 - - - - - Total Information Systems $ 3,359,480 $ 3,540,470 $ 3,435,720 $ 3,435,720 $ 3,222,330 $ 3,218,320 Building Maintenance&Operations
4670 User Departments-Building Maint&Operations $ 1,026,760 $ 1,457,080 $ 1,365,370 $ 1,365,370 $ 1,687,830 $ 1,555,570 4801 Interest Earnings 40,840 34,110 - - - - Total Building Maintenance&Operations $ 1,067,600 $ 1,491,190 $ 1,365,370 $ 1,365,370 $ 1,687,830 $ 1,555,570 UAL and Employee Benefits
4680 User Dept-OPEB $ 6,960,310 $ 10,389,310 $ 9,278,250 $ 9,278,250 $ 11,793,650 $ 11,722,110 4904 Donations-General - 1,500 - - - - Total UAL and Employee Benefits $ 6,960,310 $ 10,390,810 $ 9,278,250 $ 9,278,250 $ 11,793,650 $ 11,722,110 Successor Agency
4430 SA Administrative Allowance $ 104,550 $ 14,100 $ 14,100 $ 14,100 $ 14,100 $ 14,100 4431 SA RPTTF 2,848,490 2,861,540 2,798,290 2,798,290 1,155,640 1,155,860 4801 Interest Earnings 30 13,240 - - - - 4918 Prior Year Revenue - (169,380) - - - - Total Successor Agency $ 2,953,070 $ 2,719,500 $ 2,812,390 $ 2,812,390 $ 1,169,740 $ 1,169,960 Grand Total $ 166,476,480 $ 179,840,890 $ 167,935,760 $ 179,764,570 $ 174,878,280 $ 177,829,780 Transfers not included in the Schedule of Revenue Detail by Fund Negative interest earnings in FY23-FY25 due to fair market valuation at year end

2026-27 &2027-28 SCHEDULE OF REVENUES BY FUND &CATEGORY 2022-23 2024-25 2025-26 2025-26 2026-27 2027-28
Fund No. Actual Actual Adopted Amended Proposed Proposed 101 General Fund $ 63,470,540 $ 65,292,280 $ 63,076,010 $ 63,510,060 $ 63,610,400 $ 64,929,940 Total General Fund $ 63,470,540 $ 65,292,280 $ 63,076,010 $ 63,510,060 $ 63,610,400 $ 64,929,940 201 Housing $ 444,160 $ 621,750 $ 5,287,270 $ 5,287,270 $ 5,568,630 $ 5,623,630 203 Public Safety Augmentation Fund 1,432,310 1,411,250 1,434,780 1,434,780 1,434,780 1,447,950 204 Gas Tax 2,574,990 2,423,930 2,289,920 2,289,920 2,308,670 2,307,200 205 Measure I 2,532,520 2,585,550 2,236,100 2,236,100 2,097,600 2,156,330 206 Road Maint Rehabilitation Acct 2,266,180 2,521,300 2,081,680 2,081,680 2,220,550 2,220,000 208 HOME Investment Partnership Program 275,210 110,080 38,000 38,000 48,000 48,000 209 CDBG 703,640 546,320 612,650 644,080 566,370 582,020 210 PBIA 80,660 71,250 59,500 59,500 63,000 63,000 211 Air Quality Management District 86,540 107,080 100,000 100,000 100,000 100,000 214 Homeland Security Grants-PD 142,920 26,220 - - - - 215 Prop 30 4,650 4,920 - - - -
216 COPS 261,690 278,420 153,000 153,000 275,000 275,000 217 Other Grants 343,810 525,420 76,500 7,940,440 497,250 76,500 218 Office Of Traffic Safety 232,610 146,710 - 260,620 - - 219 Other Public Safety Grants 90,850 - - 45,830 - - 220 Asset Forfeiture 214,860 143,590 - - - - 222 CaIHOME 35,000 28,810 21,750 501,750 523,000 44,000 223 Asset Forfeiture-Federal Treasury 310 330 - - - - 224 Asset Forfeiture-State 5,800 5,940 - - - - 225 BSCC Budget Act 2,520 2,660 - - - - 227 Office Of Justice Programs - - - - - -
229 American Rescue Plan Act 5,523,530 2,561,150 - - - - Total Special Revenue Funds $ 17,254,760 $ 14,122,680 $ 14,391,150 $ 23,072,970 $ 15,702,850 $ 14,943,630 419 Police DIF $ 23,890 $ 287,790 $ 122,400 $ 122,400 $ 115,800 $ 115,800 420 General DIF 165,370 304,300 132,600 132,600 132,600 132,600 421 Quimby Fees 839,180 2,772,240 1,190,000 1,190,000 500,000 500,000 422 Storm Drain DIF 392,910 895,370 410,000 410,000 400,000 400,000 423 Street&Traffic Facility DIF 124,950 598,380 295,000 295,000 177,000 177,000 424 Park DIF 17,680 387,600 210,000 210,000 85,000 85,000 425 General Fund Capital Projects 217,560 4,500 - 1,995,590 - - 426 Street&Alley Repairs 421,150 438,590 382,400 382,400 404,920 415,490 Total Capital Project Funds $ 2,202,690 $ 5,688,770 $ 2,742,400 $ 4,737,990 $ 1,815,320 $ 1,825,890 638 Water DIF $ 80,840 $ 919,590 $ 295,800 $ 295,800 $ 135,000 $ 135,000 639 Water Bond Capital Project 780 860 - - - - 640 Water Utility 30,798,410 34,684,760 32,106,440 32,106,440 33,120,160 33,102,400 641 Solid Waste Utility 18,565,650 20,470,510 19,315,270 19,614,590 20,263,100 21,259,860 645 Sewer Utility 12,765,040 13,592,150 12,555,880 12,555,880 13,856,350 14,714,020 646 Sewer DIF 42,760 407,450 114,400 114,400 107,000 107,000 Total Enterprise Funds $ 62,253,480 $ 70,075,320 $ 64,387,790 $ 64,687,110 $ 67,481,610 $ 69,318,280 751 Self-Funded Insurance 5,326,070 5,604,870 5,186,860 5,604,890 6,545,930 7,268,070 752 Fleet Maintenance&Replacement 1,628,480 915,000 1,259,820 1,259,820 1,848,620 1,878,010 753 Information Systems 3,359,480 3,540,470 3,435,720 3,435,720 3,222,330 3,218,320 754 Building Maintenance&Operations 1,067,600 1,491,190 1,365,370 1,365,370 1,687,830 1,555,570 755 UAL and Employee Benefits 6,960,310 10,390,810 9,278,250 9,278,250 11,793,650 11,722,110 Total Internal Service Funds $ 18,341,940 $ 21,942,340 $ 20,526,020 $ 20,944,050 $ 25,098,360 $ 25,642,080 805 Successor Agency $ 2,953,070 $ 2,719,500 $ 2,812,390 $ 2,812,390 $ 1,169,740 $ 1,169,960 Total Private Purpose Trust Fund $ 2,953,070 $ 2,719,500 $ 2,812,390 $ 2,812,390 $ 1,169,740 $ 1,169,960 Grand Total $ 166,476,480 $ 179,840,890 $ 167,935,760 $ 179,764,570 $ 174,878,280 $ 177,829,780 Transfers not included in the Schedule of Revenues by Fund&Category

2026-2028 SCHEDULE OF EXPENDITURES BY FUND
Fund 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 No. Actual Actual Adopted Amended Proposed Proposed 101 General Fund $ 54,822,610 $ 62,274,380 $ 63,091,010 $ 63,880,160 $ 67,988,630 $ 69,251,560 Total General Fund $ 54,822,610 $ 62,274,380 $ 63,091,010 $ 63,880,160 $ 67,988,630 $ 69,251,560 201 Housing $ 3,581,970 $ 3,723,590 $ 4,934,590 $ 5,182,820 $ 5,900,660 $ 6,311,100 203 Public Safety Augmentation 1,432,950 1,411,250 1,434,780 1,434,780 1,418,590 1,464,140 204 Gas Tax 6,859,800 3,620,300 6,922,380 6,759,320 4,142,470 2,094,130 205 Measure I 1,627,990 1,162,160 12,173,290 11,045,990 14,569,770 2,234,730 206 Road Maintenance Rehabiliation Account 123,180 205,190 9,256,900 9,255,120 12,767,910 2,260,600 208 HOME Investment Partnership Program 177,600 93,440 730,000 730,000 805,000 805,000 209 Community Development Block Grant 696,570 410,770 1,007,550 1,154,400 1,253,470 582,050 210 Parking Business Improvement Area 190,700 38,610 72,980 72,980 59,000 59,000 211 Air Quality Management District 215,630 122,910 154,890 154,890 43,230 43,700 214 Homeland Security Grants-PD 41,070 20,120 - - - - 216 COPS 136,080 343,410 1,328,000 1,328,000 1,408,870 1,408,870 217 Other Grants 1,115,170 1,984,560 104,740 6,112,910 497,250 76,500 218 Office of Traffic Safety 173,590 151,640 - 255,370 - - 219 Other Public Safety Grants 89,210 - - 45,830 - - 220 Asset Forfeiture-Federal DOJ 3,690 168,380 654,970 654,970 - - 222 CaIHOME 43,850 42,620 - 1,208,220 - - 224 Asset Forfeiture-State - 6,500 - - - - 229 American Rescue Plan Act 4,452,770 1,691,190 3,004,500 2,879,160 1,475,210 - Total Special Revenue Funds $ 20,961,820 $ 15,196,640 $ 41,779,570 $ 48,274,760 $ 44,341,430 $ 17,339,820 418 Fire DIF $ - $ 60,270 $ - $ - $ - $ - 419 Police DIF 4,810 212,660 386,620 470,740 1,052,320 302,320 420 General DIF - 4,550 452,650 452,650 762,650 417,650 421 Quimby Fees 747,280 683,480 2,983,850 2,731,660 3,242,580 1,050,000 422 Storm Drain DIF 1,945,170 266,350 1,135,380 1,135,380 1,185,950 10,000 423 Street&Traffic Facility DIF 12,620 15,760 325,360 325,050 1,442,900 158,000 424 Park DIF - 46,350 646,250 1,024,300 1,125,730 3,540 425 General Fund Capital Projects 655,440 1,803,190 3,939,040 3,992,620 4,229,140 250,900 426 Street&Alley Repairs 626,060 233,920 1,031,720 882,820 1,086,350 515,920 Total Capital Project Funds $ 3,991,380 $ 3,326,530 $ 10,900,870 $ 11,015,220 $ 14,127,620 $ 2,708,330 638 Water DIF $ - $ 15,160 $ 150,000 $ 150,000 $ 276,700 $ 76,700 639 Water Bond Capital Projects 2,817,490 851,080 12,386,850 16,303,450 9,944,580 - 640 Water Utility 26,939,370 26,454,070 53,991,840 47,590,850 41,967,350 49,161,790 641 Solid Waste Utility 18,556,110 21,336,200 19,612,090 20,526,390 22,385,300 23,046,670 645 Sewer Utility 13,326,510 12,640,390 17,060,720 17,139,140 16,774,450 17,779,840 646 Sewer DIF - 5,910 150,000 150,000 202,700 2,700 Total Enterprise Funds $ 61,639,480 $ 61,302,810 $ 103,351,500 $ 101,859,830 $ 91,551,080 $ 90,067,700 751 Self-Funded Insurance $ 3,888,180 $ 5,907,100 $ 5,186,860 $ 5,686,860 $ 6,545,930 $ 7,268,070 752 Fleet Management 1,552,540 1,489,450 1,451,820 2,090,990 1,848,620 1,878,010 753 Information Systems 3,002,200 3,220,850 3,765,070 4,392,960 3,524,410 3,570,280 754 Building Maintenance&Operations 1,396,120 1,613,460 1,795,510 2,147,580 2,037,830 1,905,580 755 UAL&Employee Benefits 6,933,000 10,696,480 10,638,250 11,143,700 11,793,650 11,722,110 Total Internal Service Funds $ 16,772,040 $ 22,927,340 $ 22,837,510 $ 25,462,090 $ 25,750,440 $ 26,344,050 805 Successor Agency $ 442,330 $ 1,149,510 $ 2,810,990 $ 2,810,990 $ 1,169,380 $ 1,170,220 Total Private Purpose Trust Fund $ 442,330 $ 1,149,510 $ 2,810,990 $ 2,810,990 $ 1,169,380 $ 1,170,220 Grand Total $ 158,629,660 $ 166,177,210 $ 244,771,450 $ 253,303,050 $ 244,928,580 $ 206,881,680 Transfers not included in the Schedule of Expenditures by Fund.

2026-2027 SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
Capital
Fund Salaries & Maintenance & Projects & No. Benefits Operations Equipment Total 101 General Fund $ 32,120,460 $ 35,868,170 $ - $ 67,988,630 Total General Fund $ 32,120,460 $ 35,868,170 $ - $ 67,988,630 201 Housing $ 1,011,960 $ 4,888,700 $ - $ 5,900,660 203 Public Safety Augmentation 1,418,590 - - 1,418,590 204 Gas Tax 441,850 1,361,010 2,339,610 4,142,470 205 Measure I 412,540 160,730 13,996,500 14,569,770 206 Road Maintenance Rehabiliation Account 200,120 79,590 12,488,200 12,767,910 208 HOME Investment Partnership Program - 805,000 - 805,000 209 Community Development Block Grant 83,840 499,380 670,250 1,253,470 210 Parking Business Improvement Area - 59,000 - 59,000 211 Air Quality Management District 13,850 29,380 - 43,230 216 COPS - 187,370 1,221,500 1,408,870 217 Other Grants - 497,250 - 497,250 229 American Rescue Plan Act 103,920 - 1,371,290 1,475,210 Total Special Revenue Funds $ 3,686,670 $ 8,567,410 $ 32,087,350 $ 44,341,430 419 Police DIF $ - $ 2,320 $ 1,050,000 $ 1,052,320 420 General DIF - 2,650 760,000 762,650 421 Quimby Fees - - 3,242,580 3,242,580 422 Storm Drain DIF - 10,000 1,175,950 1,185,950 423 Street& Traffic Facility DIF - 8,000 1,434,900 1,442,900 424 Park DIF - 3,540 1,122,190 1,125,730 425 General Fund Capital Projects 242,500 - 3,986,640 4,229,140 426 Street&Alley Repairs 135,700 26,680 923,970 1,086,350 Total Capital Project Funds $ 378,200 $ 53,190 $ 13,696,230 $ 14,127,620 638 Water DIF $ - $ 1,700 $ 275,000 $ 276,700 639 Water Bond Capital Projects - - 9,944,580 9,944,580 640 Water Utility 7,248,280 28,711,070 6,008,000 41,967,350 641 Solid Waste Utility 1,209,960 20,708,730 466,610 22,385,300 645 Sewer Utility 2,980,830 12,680,570 1,113,050 16,774,450 646 Sewer DIF - 2,700 200,000 202,700 Total Enterprise Funds $ 11,439,070 $ 62,104,770 $ 18,007,240 $ 91,551,080 751 Self-Funded Insurance $ 433,340 $ 6,112,590 $ - $ 6,545,930 752 Fleet Maintenance & Replacement 559,930 474,340 814,350 1,848,620 753 Information Systems 703,380 2,758,390 62,640 3,524,410 754 Building Maintenance & Operations 937,790 1,010,040 90,000 2,037,830 755 UAL & Employee Benefits - 11,793,650 - 11,793,650 Total Internal Service Funds $ 2,634,440 $ 22,149,010 $ 966,990 $ 25,750,440 805 Successor Agency $ 11,640 $ 1,157,740 $ - $ 1,169,380 Total Private Purpose Trust Fund $ 11,640 $ 1,157,740 $ - $ 1,169,380 Grand Total $ 50,270,480 $ 129,900,290 $ 64,757,810 $ 244,928,580 Transfers not included in the Schedule of Expenditures by Fund and Category.

2027-2028 SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
Capital
Fund Salaries & Maintenance & Projects & No. Benefits Operations Equipment Total 101 General Fund $ 33,693,300 $ 35,558,260 $ - $ 69,251,560 Total General Fund $ 33,693,300 $ 35,558,260 $ - $ 69,251,560 201 Housing $ 1,057,250 $ 5,253,850 $ - $ 6,311,100 203 Public Safety Augmentation 1,464,140 - - 1,464,140 204 Gas Tax 455,980 1,068,150 570,000 2,094,130 205 Measure I 425,810 158,920 1,650,000 2,234,730 206 Road Maintenance Rehabiliation Account 206,880 78,720 1,975,000 2,260,600 208 HOME Investment Partnership Program - 805,000 - 805,000 209 Community Development Block Grant 86,940 495,110 - 582,050 210 Parking Business Improvement Area - 59,000 - 59,000 211 Air Quality Management District 14,320 29,380 - 43,700 216 COPS - 187,900 1,220,970 1,408,870 217 Other Grants - 76,500 - 76,500
229 American Rescue Plan Act - - - - Total Special Revenue Funds $ 3,711,320 $ 8,212,530 $ 5,415,970 $ 17,339,820 419 Police DIF $ - $ 2,320 $ 300,000 $ 302,320 420 General DIF - 2,650 415,000 417,650 421 Quimby Fees - - 1,050,000 1,050,000 422 Storm Drain DIF - 10,000 - 10,000
423 Street& Traffic Facility DIF - 8,000 150,000 158,000 424 Park DIF - 3,540 - 3,540
425 General Fund Capital Projects 250,900 - - 250,900 426 Street&Alley Repairs 139,930 25,990 350,000 515,920 Total Capital Project Funds $ 390,830 $ 52,500 $ 2,265,000 $ 2,708,330 638 Water DIF $ - $ 1,700 $ 75,000 $ 76,700 639 Water Bond Capital Projects - - - - 640 Water Utility 7,602,330 29,489,210 12,070,250 49,161,790 641 Solid Waste Utility 1,267,410 21,654,260 125,000 23,046,670 645 Sewer Utility 3,113,270 13,666,570 1,000,000 17,779,840 646 Sewer DIF - 2,700 - 2,700
Total Enterprise Funds $ 11,983,010 $ 64,814,440 $ 13,270,250 $ 90,067,700 751 Self-Funded Insurance $ 461,510 $ 6,806,560 $ - $ 7,268,070 752 Fleet Maintenance & Replacement 590,330 474,080 813,600 1,878,010 753 Information Systems 737,090 2,781,080 52,110 3,570,280 754 Building Maintenance & Operations 987,500 898,080 20,000 1,905,580 755 UAL & Employee Benefits - 11,722,110 - 11,722,110 Total Internal Service Funds $ 2,776,430 $ 22,681,910 $ 885,710 $ 26,344,050 805 Successor Agency $ 12,260 $ 1,157,960 $ - $ 1,170,220 Total Private Purpose Trust Fund $ 12,260 $ 1,157,960 $ - $ 1,170,220 Grand Total $ 52,567,150 $ 132,477,600 $ 21,836,930 $ 206,881,680 Transfers not included in the Schedule of Expenditures by Fund and Category.

2026-2028 EXPENDITURES BY DEPARTMENT PROGRAM
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
Actual Actual Adopted Amended Proposed Proposed General Government
City Council $ 237,430 $ 285,450 $ 314,470 $ 314,470 $ 517,730 $ 527,360 City Treasurer 12,610 14,740 20,170 20,170 21,070 21,670 Administration 607,650 854,540 1,426,580 1,406,380 1,260,440 1,301,080 City Attorney 397,670 468,430 555,350 555,350 572,000 590,000 City Clerk 493,810 748,750 592,420 595,940 821,560 603,880 Total General Government $ 1,749,170 $ 2,371,910 $ 2,908,990 $ 2,892,310 $ 3,192,800 $ 3,043,990 Administrative Services
Finance $ 1,991,180 $ 2,052,790 $ 2,213,810 $ 2,171,400 $ 2,229,430 $ 2,254,260 Non-Departmental 5,263,220 5,032,370 1,220,410 1,535,410 3,166,810 2,867,040 Library 2,052,440 2,078,350 2,121,000 2,121,000 2,169,600 2,211,050 Human Resources 948,300 910,700 987,080 1,009,550 852,740 887,960 Animal Services - - - 864,990 992,950 946,180 Recreation Administration 1,620,380 - - - - - Recreation Classes 226,500 - - - - -
Recreation Facilities 797,920 - - - - - Recreation Parks 67,050 - - - - -
Senior Center 284,180 - - - - -
Special Events 321,760 - - - - -
Administrative Services Grants 599,650 1,013,570 28,240 215,070 - - Risk Management 3,888,180 5,907,100 5,186,860 5,686,860 6,545,930 7,268,070 Information Technology 3,002,200 3,220,850 3,765,070 4,392,960 3,524,410 3,570,280 UAL&Employee Benefits 6,933,000 10,696,480 10,638,250 11,143,700 11,793,650 11,722,110 Total Administrative Services $ 27,995,960 $ 30,912,210 $ 26,160,720 $ 29,140,940 $ 31,275,520 $ 31,726,950 Development Services
Development Services Administration $ - $ - $ - $ - $ 34,090 $ 28,740 Building&Safety 1,642,880 1,944,860 2,032,920 2,101,760 2,409,210 2,514,380 Weed Abatement 58,030 74,610 70,550 90,550 92,310 92,760 Economic Development 660,200 1,076,250 427,200 645,620 441,030 458,670 Planning Commission 7,990 5,640 14,000 14,000 13,280 13,280 Planning 649,780 807,740 1,051,370 1,086,700 922,890 961,260 Santa Fe Depot 5,000 10,000 10,000 10,000 10,650 10,700 Land Development/Traffic Engineering 10,590 825,080 1,023,160 1,035,640 1,097,540 1,131,940 Housing 3,581,970 3,723,590 4,934,590 5,182,820 5,900,660 6,311,100 HOME Program 177,600 93,440 730,000 730,000 805,000 805,000 CBDG 696,570 410,770 1,007,550 1,154,400 1,253,470 582,050 PBIA 226,880 42,300 72,980 72,980 59,000 59,000 Development Grants 78,190 355,510 - 859,430 420,750 - CaIHOME Program 43,850 42,620 - 1,208,220 - - Successor Agency 442,330 1,149,510 2,810,990 2,810,990 1,169,380 1,170,220 Total Development Services $ 8,281,860 $ 10,561,920 $ 14,185,310 $ 17,003,110 $ 14,629,260 $ 14,139,100 Police
Police Administration $ 10,160,090 $ 12,679,080 $ 13,291,260 $ 13,636,030 $ 13,748,660 $ 14,121,540 Investigations 3,086,070 3,223,950 3,969,450 3,977,260 5,345,640 5,533,800 Animal Services 680,010 745,270 844,030
Metrolink Station 790 - - 168,000 168,000 168,000 Patrol 15,823,840 16,841,300 17,729,440 17,455,450 17,620,500 18,372,630 Police Special Events&Community Outreach 139,400 188,100 45,010 45,010 44,010 44,010 Police Reserves 2,860 740 7,230 7,230 3,750 3,750 Code Enforcement 622,850 731,040 849,960 854,920 827,680 868,140 Police Grants 485,150 563,010 1,404,500 2,594,140 1,485,370 1,485,370 Asset Forfeiture 3,690 174,880 654,970 654,970 - - Total Police $ 31,004,750 $ 35,147,370 $ 38,795,850 $ 39,393,010 $ 39,243,610 $ 40,597,240 Public Works
Public Works Administration $ 1,357,510 $ 1,872,210 $ 1,792,050 $ 1,845,710 $ 1,871,820 $ 1,935,310 Engineering Administration 486,940 451,890 265,970 254,390 297,040 303,670 Public Works/Traffic Engineering 823,830 44,610 49,780 40,430 54,820 56,290 Street Maintenance 1,373,400 1,421,850 1,803,350 1,579,960 1,425,620 1,384,220 Street Sweeping 17,540 17,650 10,140 10,140 10,740 11,070 Sidewalk Maintenance 84,700 90,250 99,600 98,540 33,780 36,270

2026-2028 EXPENDITURES BY DEPARTMENT PROGRAM
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
Actual Actual Adopted Amended Proposed Proposed (Public Works Continued)
Street Lighting 1,074,230 1,133,560 952,750 912,750 1,047,620 1,048,230 Traffic Control 85,820 102,020 127,420 107,250 12,920 13,310 Traffic Facility Maintenance 286,470 375,540 391,000 481,000 390,000 390,000 Weed Abatement 7,490 - - - - -
Flood Control 1,000 - - - - -
Street Tree Maintenance 990,610 1,343,160 972,450 972,450 983,330 987,500 Public ROW Maintenance 1,103,700 1,200,750 1,256,280 1,303,890 1,509,230 1,547,140 Maintenance-Main Street 57,630 62,640 56,800 56,800 - - Maintenance-Metrolink 172,850 196,520 203,150 35,150 41,170 41,770 Graffiti Abatement 84,720 86,220 95,000 95,000 89,000 90,000 Damage to City Property 91,320 43,600 145,000 60,000 52,000 65,000 Park Maintenance 1,447,360 1,268,640 1,482,610 1,745,000 1,328,880 1,374,620 Sports Field Maintenance 414,820 458,760 491,540 441,540 567,920 573,610 Civic Center 194,000 216,030 226,750 234,250 221,200 219,230 Fire Fuel 18,820 3,260 21,210 21,210 - - Fire Station II Building 71,140 76,700 10,550 10,550 120,410 87,370 Historic Fire Station Building 32,790 39,650 43,810 43,810 97,330 93,410 Recreation Administration - 1,510,680 1,443,320 1,585,560 2,497,890 2,618,260 Recreation Classes - 297,500 339,410 339,410 230,670 230,670 Recreation Facilities - 736,250 583,620 586,620 464,270 452,000 Recreation Parks - 121,260 144,300 152,780 65,280 65,180 Senior Center - 390,330 481,860 484,860 291,350 284,850 Special Events - 512,990 713,050 704,050 466,510 316,340 Street Projects 8,610,970 4,987,650 28,352,570 27,060,430 31,480,150 6,589,460 General Capital Improvement-ARPA 1,914,020 78,410 2,665,540 2,496,530 1,371,290 - Public Works Grants 214,720 310,970 - 4,000,000 - - Fire DIF - 60,270 - - - -
Police DIF 4,810 212,660 386,620 470,740 1,052,320 302,320 General DIF - 4,550 452,650 452,650 762,650 417,650 Quimby Fees 747,280 683,480 2,983,850 2,731,660 3,242,580 1,050,000 Storm Drain DIF 1,945,170 266,350 1,135,380 1,135,380 1,185,950 10,000 Street&Traffic Facility DIF 12,620 15,760 325,360 325,050 1,442,900 158,000 Park DIF - 46,350 646,250 1,024,300 1,125,730 3,540 General Fund Capital Projects 655,440 1,803,190 3,939,040 3,992,620 4,229,140 250,900 Street&Alley Repairs 626,060 233,920 1,031,720 882,820 1,086,350 515,920 Water Utility 29,756,860 27,305,150 66,378,690 63,894,300 51,911,930 49,161,790 Water DIF - 15,160 150,000 150,000 276,700 76,700 Solid Waste Utility 18,556,110 21,336,200 19,562,090 20,476,390 22,210,300 23,046,670 Sewer Utility 13,326,510 12,640,390 17,060,720 17,139,140 16,774,450 17,779,840 Sewer DIF - 5,910 150,000 150,000 202,700 2,700 Fleet Maintenance&Replacement 1,552,540 1,489,450 1,501,820 2,140,990 2,023,620 1,878,010 Building Maintenance&Operations 1,396,120 1,613,460 1,795,510 2,147,580 2,037,830 1,905,580 Total Public Works $ 89,597,920 $ 87,183,800 $ 162,720,580 $ 164,873,680 $ 156,587,390 $ 117,374,400 Grand Total $ 158,629,660 $ 166,177,210 $ 244,771,450 $ 253,303,050 $ 244,928,580 $ 206,881,680 Transfers not included in the Schedule of Expenditures by Department Program.

peupt9 City of Upland
_�� �d FY2026-27 and FY2027-28 Budget
`�7
<,F, " Personnel Changes-Fiscal Impact
FY27 New Position & Reclassification Requests
Step @ FY26-27 FY27-28
Position 06/30/27 FT/PT %assigned Org FTE Salary Normal PERS Fringe Benefits Salary&Benefits Salary&Benefits Administrative Services
Deputy Director of Finance 4 FT 39.00% 101 1301 1.00 2,718 239 269 3,226 Reclass from Finance Manager 5.00% 201 2931 348 31 35 414

20.00% 2291301 1,393 122 139 1,654

20.00% 640 6201 1,393 122 139 1,654

10.00% 6416301 697 61 69 827

5.00% 645 6402 348 31 35 414

1.00% 805 2901 6 mos 70 6 7 83 *post-4RPA 54.00% 101 1301 6 mos 3,762 330 374 4,466 9,518

5.00% 2012931 348 31 35 414 882 2291301 - - - - -

25.00% 640 6201 1,742 153 173 2,068 4,407

10.00% 6416301 697 61 69 827 1,763

5.00% 645 6402 348 31 35 414 882

1.00% 805 2901 70 6 7 83 176
100.00% 13,934 1,224 1,386 16,544 17,628
Principal Human Resources/Risk
Management Analyst 3 FT 35.00% 101 1601 1.00 2,083 234 192 2,509 5,163 Reclass from Human Resources Analyst 1I 15.00% 640 6201 892 100 83 1,075 2,215

5.00% 645 6402 297 33 28 358 739

35.00% 7511611 2,082 233 193 2,508 5,168

5.00% 7511612 297 33 28 358 739

5.00% 7511614 297 33 28 358 739 100.00% 5,948 666 552 7,166 14,763
Administrative Services Total 2.00 19,882 1,890 1,938 23,710 32,391 Development Services
Associate Planner 1 FT 10.00% 101 2201 1.00 - - - - 317 Reclass from Assistant Planner 90.00% 101 2205 - - - - 2,857 100.00% - - - - 3,174
5/12/2026 3:36 PM Pageg23o 34

*,,,,,,,,, City of Upland
FY2026-27 and FY2027-28 Budget
79,F 4`" Personnel Changes-Fiscal Impact
FY27 New Position & Reclassification Requests
Step @ FY26-27 FY27-28
Position 06/30/27 FT/PT %assigned Org FTE Salary Normal PERS Fringe Benefits Salary&Benefits Salary&Benefits Principal Planner 4 FT 80.00% 101 2205 1.00 5,195 582 441 6,218 12,876 Reclass from Senior Planner 20.00% 201 2931 1,299 145 110 1,554 3,219 100.00% 6,494 727 551 7,772 16,095
Building Inspector III 5 FT 80.00% 101 2201 1.00 4,073 438 68 4,579 9,526 Reclass from Building Inspector II 20.00% 201 2931 1,018 110 17 1,145 2,382 100.00% 5,091 548 85 5,724 11,908
Principal Economic Development
Coordinator 5 FT 90.00% 1012203 1.00 5,224 585 444 6,253 13,043 Reclass from Economic Development Coordinator 10.00% 201 2931 581 65 49 695 1,449 100.00% 5,805 650 493 6,948 14,492
Senior Building Inspector 6 FT 75.00% 101 2201 1.00 4,414 470 73 4,957 5,097 Equity Adjustment 25.00% 2012931 1,471 157 24 1,652 1,699 100.00% 5,885 627 97 6,609 6,796
Development Services Total 5.00 23,275 2,552 1,226 27,053 52,465 Public Works
Water
Utility Worker III-Water 3 FT 100.00% 640 6206 1.00 81,228 8,753 25,941 115,922 119,613 New Position
Utility Worker III-Water 3 FT 100.00% 640 6206 1.00 81,228 8,753 25,941 115,922 119,613 New Position
Utility Worker V-Water 3 FT 100.00% 640 6206 1.00 93,715 10,152 26,148 130,015 134,098 New Position
Utility Worker V-Water 3 FT 100.00% 640 6206 1.00 93,715 10,152 26,148 130,015 134,098 New Position
5/12/2026 3:36 PM Pageg24of 34

tsCity of Upland
d FY2026-27 and FY2027-28 Budget
7,F, " Personnel Changes-Fiscal Impact
FY27 New Position & Reclassification Requests
Step @ FY26-27 FY27-28
Position 06/30/27 FT/PT %assigned Org FTE Salary Normal PERS Fringe Benefits Salary&Benefits Salary&Benefits Utility Worker V-Water 3 FT 100.00% 640 6206 1.00 93,715 10,152 26,148 130,015 134,098 New Position
Utility Worker V-Water 3 FT 100.00% 640 6206 1.00 93,715 10,152 26,148 130,015 134,098 New Position
Lead Utility Worker-Water 3 FT 100.00% 640 6206 1.00 179 19 3 201 6,115 Equity Adjustment(+7.5%over V)
Lead Utility Worker-Water 3 FT 100.00% 640 6206 1.00 176 20 2 198 6,006 Equity Adjustment(+7.5%over V)
Water Total 8.00 537,671 58,153 156,479 752,303 787,739 Fleet Maintenance
Equipment Mechanic 3 FT 100.00% 752 5414 1.00 67,882 7,574 25,739 101,195 104,546 Unfreeze
Equipment Mechanic 3 FT 100.00% 752 5414 1.00 67,882 7,574 25,739 101,195 104,546 Unfreeze
Warehouse and Inventory
Technician 3 FT 100.00% 752 5414 1.00 55,762 6,217 25,536 87,515 90,484 Unfreeze
Fleet Total 3.00 191,526 21,365 77,014 289,905 299,576 Engineering
Senior Engineer 3 FT 5.00% 101 5301 1.00 6,598 738 1,740 9,076 9,361

15.00% 204 5301 19,798 2,213 5,226 27,237 28,086

20.00% 205 5301 26,397 2,951 6,968 36,316 37,448

10.00% 206 5301 13,199 1,475 3,484 18,158 18,724

10.00% 426 5301 13,199 1,475 3,484 18,158 18,724

25.00% 640 6201 32,997 3,689 8,710 45,396 46,810

15.00% 645 6402 19,798 2,213 5,226 27,237 28,086 100.00% 131,986 14,754 34,838 181,578 187,239 5/12/2026 3:36 PM Pageig25of 34

tsCity of Upland
d FY2026-27 and FY2027-28 Budget
79,F, " Personnel Changes-Fiscal Impact
FY27 New Position & Reclassification Requests
Step @ FY26-27 FY27-28
Position 06/30/27 FT/PT %assigned Org FTE Salary Normal PERS Fringe Benefits Salary&Benefits Salary&Benefits Associate Engineer 3 FT 45.00% 640 6205 1.00 51,229 5,726 14,968 71,923 74,194

40.00% 640 6206 45,537 5,089 13,305 63,931 65,951

5.00% 6416301 5,692 636 1,663 7,991 8,245

10.00% 645 6402 11,384 1,272 3,326 15,982 16,488 100.00% 113,842 12,723 33,262 159,827 164,878 Public Works Inspector I 3 FT 45.00% 640 6205 1.00 34,548 3,857 11,650 50,055 51,688

40.00% 640 6206 30,710 3,428 10,355 44,493 45,945

5.00% 6416301 3,839 429 1,294 5,562 5,743

10.00% 645 6402 7,677 857 2,589 11,123 11,487 100.00% 76,774 8,571 25,888 111,233 114,863 Engineering Technician 3 FT 5.00% 101 5301 1.00 3,935 439 1,297 5,671 5,853

15.00% 204 5301 11,802 1,318 3,888 17,008 17,562

20.00% 205 5301 15,736 1,757 5,184 22,677 23,416

10.00% 206 5301 7,868 878 2,592 11,338 11,708

10.00% 426 5301 7,868 878 2,592 11,338 11,708

25.00% 640 6201 19,671 2,196 6,480 28,347 29,271

15.00% 645 6402 11,802 1,318 3,888 17,008 17,562 100.00% 78,682 8,784 25,921 113,387 117,080 Engineering Technician 3 FT 5.00% 101 5301 1.00 3,935 439 1,297 5,671 5,853

15.00% 204 5301 11,802 1,318 3,888 17,008 17,562

20.00% 205 5301 15,736 1,757 5,184 22,677 23,416

10.00% 206 5301 7,868 878 2,592 11,338 11,708

10.00% 426 5301 7,868 878 2,592 11,338 11,708

25.00% 640 6201 19,671 2,196 6,480 28,347 29,271

15.00% 645 6402 11,802 1,318 3,888 17,008 17,562 100.00% 78,682 8,784 25,921 113,387 117,080 5/12/2026 3:36 PM Pageg26of 34

tsCity of Upland
d FY2026-27 and FY2027-28 Budget
79,F, " Personnel Changes-Fiscal Impact
FY27 New Position & Reclassification Requests
Step @ FY26-27 FY27-28
Position 06/30/27 FT/PT %assigned Org FTE Salary Normal PERS Fringe Benefits Salary&Benefits Salary&Benefits Engineering Technician 3 FT 5.00% 101 5301 1.00 3,935 439 1,297 5,671 5,853

15.00% 204 5301 11,802 1,318 3,888 17,008 17,562

20.00% 205 5301 15,736 1,757 5,184 22,677 23,416

10.00% 206 5301 7,868 878 2,592 11,338 11,708

10.00% 426 5301 7,868 878 2,592 11,338 11,708

25.00% 640 6201 19,671 2,196 6,480 28,347 29,271

15.00% 645 6402 11,802 1,318 3,888 17,008 17,562 100.00% 78,682 8,784 25,921 113,387 117,080 Engineering Total 6.00 558,648 62,400 171,751 792,799 818,220 Public Works Total 17.00 1,287,845 141,918 405,244 1,835,007 1,905,535 Police
Forensic Technician 1 FT 100.00% 101 3202 1.00 (27,857) 1,309 (378) (26,926) (25,881) Reclass from Property and Evidence Clerk
and Part-Time Forensic Technician
Police Cadet PT 100.00% 101 3201 5112 20,310 - 294 20,604 20,604 Police Total 1.00 (7,547) 1,309 (84) (6,322) (5,277) ALL DEPARTMENTS TOTAL 25.00 1,323,455 147,669 408,324 1,879,448 1,985,114 5/12/2026 3:36 PM Pageg270of 34

tsCity of Upland
d FY2026-27 and FY2027-28 Budget
79,F 4s' Personnel Changes-Fiscal Impact
FY27 New Position & Reclassification Requests
Step @ FY26-27 FY27-28
Position 06/30/27 FT/PT %assigned Org FTE Salary Normal PERS Fringe Benefits Salary&Benefits Salary&Benefits Summary by Fund FY26-27 FY27-28
Salary Normal PERS Fringe Benefits Total Total 101 General Fund 38,325 6,242 7,408 51,975 80,040 201 Housing 5,065 539 270 5,874 9,631 204 Gas Tax 55,204 6,167 16,890 78,261 80,772 205 Measure I 73,605 8,222 22,520 104,347 107,696 206 RMRA 36,803 4,109 11,260 52,172 53,848 229 ARPA 1,393 122 139 1,654 - 426 Street&Alley Repairs 36,803 4,109 11,260 52,172 53,848 640 Water Utility 795,732 86,905 235,302 1,117,939 1,166,762 641 Solid Waste Utility 10,925 1,187 3,095 15,207 15,751 645 Sewer Utility 75,258 8,391 22,903 106,552 110,368 751 Self-Funded Ins 2,676 299 249 3,224 6,646 752 Fleet Maintenance 191,526 21,365 77,014 289,905 299,576 805 Successor Agency 140 12 14 166 176 1,323,455 147,669 408,324 1,879,448 1,985,114 5/12/2026 3:36 PM Pageig28of 34

Attachment 2
2026-28 SCHEDULE OF POSITIONS
2023-24 2024-25 2025-26 2025-26 2026-28 2026-28 Unit ACTUAL ACTUAL ADOPTED AMENDED CHANGE PROPOSED

GENERAL GOVERNMENT

ELECTED/APPOINTED
MAYOR ELEC 1.00 1.00 1.00 1.00 0.00 1.00 COUNCIL ELEC 4.00 4.00 4.00 4.00 0.00 4.00 TREASURER ELEC 1.00 1.00 1.00 1.00 0.00 1.00

6.00 6.00 6.00 6.00 0.00 6.00

ADMINISTRATION
CITY MANAGER EXEC 1.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT CITY MANAGER EXEC 1.00 1.00 1.00 1.00 0.00 1.00 EXECUTIVE ASSISTANT TO THE CITY MANAGER Non-Rep 1.00 1.00 1.00 1.00 0.00 1.00 EXECUTIVE ASSISTANT I Non-Rep 1.00 1.00 1.00 1.00 0.00 1.00

4.00 4.00 4.00 4.00 0.00 4.00

CITY CLERK
CITY CLERK Non-Rep 1.00 1.00 1.00 1.00 0.00 1.00 DEPUTY CITY CLERK General 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR ADMINISTRATIVE ASSISTANT General 1.00 1.00 1.00 1.00 0.00 1.00

3.00 3.00 3.00 3.00 0.00 3.00
GENERAL GOVERNMENT-TOTAL 13.00 13.00 13.00 13.00 0.00 13.00

ADMINISTRATIVE SERVICES

FINANCE
DEPUTY DIRECTOR OF FINANCE EXEC 0.00 0.00 0.00 0.00 1.00 1.00 FINANCE MANAGER Non-Rep 1.00 1.00 1.00 1.00 (1.00) 0.00 ACCOUNTING SUPERVISOR Non-Rep 1.00 1.00 1.00 1.00 0.00 1.00 MANAGEMENT ANALYST I/II UMMEA 0.00 0.00 1.00 1.00 0.00 1.00 SENIOR ACCOUNTANT General 1.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTANT I/II General 1.00 1.00 1.00 1.00 0.00 1.00 BUDGET COORDINATOR Non-Rep 1.00 1.00 1.00 1.00 0.00 1.00 PRINCIPAL ACCOUNTING TECHNICIAN General 0.00 0.00 1.00 1.00 0.00 1.00 SENIOR ACCOUNTING TECHNICIAN General 1.00 1.00 0.00 0.00 0.00 0.00 PAYROLL TECHNICIAN General 1.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTING TECHNICIAN General 2.00 2.00 2.00 2.00 0.00 2.00 UTILITY BILLING&CUSTOMER SERVICE SUPERVISOR UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR CUSTOMER SERVICE SPECIALIST General 2.00 2.00 2.00 2.00 0.00 2.00 BUSINESS LICENSE INSPECTOR General 1.00 1.00 1.00 1.00 0.00 1.00 CUSTOMER SERVICE SPECIALIST I/II General 4.00 4.00 4.00 4.00 0.00 4.00

17.00 17.00 18.00 18.00 0.00 18.00

INFORMATION TECHNOLOGY
IT MANAGER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR IT SPECIALIST General 0.00 1.00 1.00 1.00 0.00 1.00

Attachment 2
2026-28 SCHEDULE OF POSITIONS
2023-24 2024-25 2025-26 2025-26 2026-28 2026-28 Unit ACTUAL ACTUAL ADOPTED AMENDED CHANGE PROPOSED (Administrative Services Continued)
IT SPECIALIST General 3.00 2.00 2.00 2.00 0.00 2.00

4.00 4.00 4.00 4.00 0.00 4.00

HUMAN RESOURCES
DEPUTY DIRECTOR OF HUMAN RESOURCES/RISK MANAGEMENT EXEC 1.00 1.00 1.00 1.00 0.00 1.00 PRINCIPAL HUMAN RESOURCES/RISK MANAGEMENT ANALYST Non-Rep 0.00 0.00 0.00 0.00 1.00 1.00 HUMAN RESOURCES ANALYST I/II Non-Rep 2.00 2.00 2.00 2.00 (1.00) 1.00 RISK MANAGEMENT COORDINATOR Non-Rep 0.00 1.00 1.00 1.00 0.00 1.00 HUMAN RESOURCES TECHNICIAN General 1.00 1.00 1.00 1.00 0.00 1.00 OFFICE ASSISTANT General 1.00 1.00 1.00 1.00 0.00 1.00

5.00 6.00 6.00 6.00 0.00 6.00
RECREATION AND COMMUNITY SERVICES (Effective FY2024-2025,reports to Public Works) RECREATION AND COMMUNITY SERVICES MANAGER UMMEA 1.00 0.00 0.00 0.00 0.00 0.00 RECREATION AND COMMUNITY SERVICES SUPERVISOR UMMEA 1.00 0.00 0.00 0.00 0.00 0.00 RECREATION COORDINATOR General 3.00 0.00 0.00 0.00 0.00 0.00 SENIOR ADMINISTRATIVE ASSISTANT General 1.00 0.00 0.00 0.00 0.00 0.00

6.00 0.00 0.00 0.00 0.00 0.00
ADMINISTRATIVE SERVICES-TOTAL 32.00 27.00 28.00 28.00 0.00 28.00

DEVELOPMENT SERVICES

BUILDING AND PLANNING
DEVELOPMENT SERVICES DIRECTOR EXEC 1.00 1.00 1.00 1.00 0.00 1.00 PRINCIPAL ECONOMIC DEVELOPMENT COORDINATOR UMMEA 0.00 0.00 0.00 0.00 1.00 1.00 ECONOMIC DEVELOPMENT COORDINATOR UMMEA 1.00 1.00 1.00 1.00 (1.00) 0.00 MANAGEMENT ANALYST I/II UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 BUDGET SPECIALIST General 0.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTING TECHNICIAN General 1.00 0.00 0.00 0.00 0.00 0.00 ADMINISTRATIVE ASSISTANT General 0.00 1.00 1.00 1.00 0.00 1.00 PLANNING MANAGER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 PRINCIPAL PLANNER UMMEA 0.00 0.00 0.00 0.00 1.00 1.00 SENIOR PLANNER UMMEA 1.00 1.00 1.00 1.00 (1.00) 0.00 ASSISTANT/ASSOCIATE PLANNER UMMEA 2.00 2.00 2.00 2.00 0.00 2.00 BUILDING OFFICIAL UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 PLANS EXAMINER General 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR BUILDING INSPECTOR General 1.00 1.00 1.00 1.00 0.00 1.00 BUILDING INSPECTOR I/II/III General 2.00 2.00 2.00 2.00 0.00 2.00 DEVELOPMENT SERVICES TECHNICIAN I/II General 1.00 1.00 1.00 2.00 0.00 2.00

14.00 15.00 15.00 16.00 0.00 16.00

HOUSING/SUCCESSOR AGENCY
HOUSING MANAGER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 HOUSING COORDINATOR UMMEA 1.00 1.00 1.00 1.00 0.00 1.00

Attachment 2
2026-28 SCHEDULE OF POSITIONS
2023-24 2024-25 2025-26 2025-26 2026-28 2026-28 Unit ACTUAL ACTUAL ADOPTED AMENDED CHANGE PROPOSED (Development Services Continued)
DEVELOPMENT SERVICES SPECIALIST General 1.00 1.00 1.00 1.00 0.00 1.00 DEVELOPMENT SERVICES TECHNICIAN I/II General 0.00 0.00 0.00 0.00 0.00 0.00

3.00 3.00 3.00 3.00 0.00 3.00
TRAFFIC ENGINEERING (Effective FY2024-2025,reports to Development Services) PRINCIPAL ENGINEER UMMEA 0.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT/ASSOCIATE ENGINEER UMMEA 0.00 2.00 2.00 2.00 0.00 2.00 ENGINEERING TECHNICIAN General 0.00 1.00 1.00 1.00 0.00 1.00

0.00 4.00 4.00 4.00 0.00 4.00
DEVELOPMENT SERVICES-TOTAL 17.00 22.00 22.00 23.00 0.00 23.00

PUBLIC WORKS

PUBLIC WORKS-ADMINISTRATION
ASSISTANT CITY MANAGER EXEC 0.00 1.00 1.00 1.00 0.00 1.00 PUBLIC WORKS DIRECTOR/CITY ENGINEER EXEC 1.00 0.00 0.00 0.00 0.00 0.00 DEPUTY DIRECTOR OF PUBLIC WORKS EXEC 0.00 0.00 1.00 1.00 0.00 1.00 DEPUTY DIRECTOR OF UTILITIES EXEC 0.00 0.00 1.00 1.00 0.00 1.00 MANAGEMENT ANALYST I/II UMMEA 0.00 0.00 0.00 1.00 0.00 1.00 BUDGET SPECIALIST General 1.00 1.00 1.00 0.00 0.00 0.00 SENIOR ADMINISTRATIVE ASSISTANT General 1.00 1.00 1.00 2.00 0.00 2.00 ADMINISTRATIVE ASSISTANT General 1.00 1.00 0.00 1.00 0.00 1.00

4.00 4.00 5.00 7.00 0.00 7.00

PUBLIC WORKS-OPERATIONS
OPERATIONS MANAGER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 OPERATIONS SUPERVISOR UMMEA 2.00 4.00 4.00 4.00 0.00 4.00 PRINCIPAL ENGINEER UMMEA 0.00 0.00 0.00 1.00 0.00 1.00 SENIOR ENGINEER-TRAFFIC UMMEA 0.00 0.00 1.00 0.00 0.00 0.00 MAINTENANCE COORDINATOR General 3.00 3.00 3.00 3.00 0.00 3.00 MAINTENANCE WORKER I/II(FREEZE THREE POSITIONS) General 11.00 11.00 11.00 11.00 0.00 11.00 "(3) FACILITIES COORDINATOR General 1.00 1.00 1.00 1.00 0.00 1.00 FACILITIES TECHNICIAN General 3.00 3.00 3.00 3.00 0.00 3.00 CUSTODIAN General 3.00 3.00 3.00 3.00 0.00 3.00 LEAD EQUIPMENT MECHANIC General 1.00 1.00 1.00 1.00 0.00 1.00 EQUIPMENT MECHANIC(FREEZE T\n/n POSITIONS General 2.00 2.00 2.00 2.00 0.00 2.00 WAREHOUSE AND INVENTORY TECHNICIAN(FREEZE ONE POSITION) General 1.00 1.00 1.00 1.00 0.00 1.00 CUSTOMER SERVICE SPECIALIST I/II General 0.00 0.00 1.00 1.00 0.00 1.00

28.00 30.00 32.00 32.00 0.00 32.00

PUBLIC WORKS-CAPITAL PROJECTS
ENGINEERING MANAGER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR ENGINEER UMMEA 1.00 1.00 1.00 1.00 1.00 2.00 ASSISTANT/ASSOCIATE ENGINEER UMMEA 1.00 1.00 1.00 1.00 1.00 2.00

Attachment 2
2026-28 SCHEDULE OF POSITIONS
2023-24 2024-25 2025-26 2025-26 2026-28 2026-28 Unit ACTUAL ACTUAL ADOPTED AMENDED CHANGE PROPOSED (Public Works Continued)
PUBLIC WORKS INSPECTOR I/II General 2.00 2.00 2.00 2.00 1.00 3.00 ENGINEERING TECHNICIAN General 0.00 0.00 0.00 0.00 3.00 3.00

5.00 5.00 5.00 5.00 6.00 11.00
TRAFFIC ENGINEERING (Effective FY2024-2025,reports to Development Services) PRINCIPAL ENGINEER UMMEA 1.00 0.00 0.00 0.00 0.00 0.00 ASSISTANT/ASSOCIATE ENGINEER UMMEA 2.00 0.00 0.00 0.00 0.00 0.00 ENGINEERING TECHNICIAN General 1.00 0.00 0.00 0.00 0.00 0.00

4.00 0.00 0.00 0.00 0.00 0.00

PUBLIC WORKS-SEWER
ENVIRONMENTAL COMPLIANCE PROGRAM MANAGER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT/ASSOCIATE ENGINEER(FREEZE ONE POSITION) UMMEA 2.00 2.00 2.00 2.00 0.00 2.00 "(1) REGULATORY COMPLIANCE SPECIALIST UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 CROSS CONNECTION CONTROL TECHNICIAN General 1.00 1.00 1.00 1.00 0.00 1.00 ENVIRONMENTAL COMPLIANCE INSPECTOR I/II General 1.00 1.00 2.00 3.00 0.00 3.00

6.00 6.00 7.00 8.00 0.00 8.00

PUBLIC WORKS-SOLID WASTE
MANAGEMENT ANALYST I/II UMMEA 1.00 1.00 1.00 1.00 0.00 1.00

1.00 1.00 1.00 1.00 0.00 1.00

PUBLIC WORKS-WATER
UTILITIES MANAGER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 POLICY AND LEGISLATIVE AFFAIRS MANAGER UMMEA 0.00 0.00 1.00 1.00 0.00 1.00 ENGINEERING MANAGER UMMEA 0.00 0.00 1.00 1.00 0.00 1.00 CHIEF WATER TREATMENT OPERATOR UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 LEAD WATER TREATMENT OPERATOR General 2.00 2.00 2.00 2.00 0.00 2.00 WATER TREATMENT OPERATOR I/II General 3.00 3.00 3.00 3.00 0.00 3.00 UTILITIES SUPERVISOR UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 LEAD UTILITY WORKER-WATER General 2.00 2.00 2.00 2.00 0.00 2.00 UTILITY WORKER I/II/III/IV/V-WATER General 11.00 11.00 11.00 11.00 6.00 17.00 UTILITIES SUPERVISOR-SEWER/STORM DRAIN UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 LEAD UTILITY WORKER-SEWER General 0.00 0.00 0.00 2.00 0.00 2.00 UTILITY WORKER I/II-SEWER General 6.00 6.00 6.00 7.00 0.00 7.00 LEAD WATER METER TECHNICIAN General 1.00 1.00 1.00 1.00 0.00 1.00 WATER METER TECHNICIAN General 3.00 3.00 3.00 3.00 0.00 3.00 MANAGEMENT ANALYST I/II UMMEA 1.00 1.00 2.00 2.00 0.00 2.00 ASSISTANT/ASSOCIATE ENGINEER UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 GIS/IT SPECIALIST General 1.00 1.00 1.00 1.00 0.00 1.00 CUSTOMER SERVICE SPECIALIST I/ll General 1.00 1.00 1.00 1.00 0.00 1.00

36.00 36.00 39.00 42.00 6.00 48.00
RECREATION AND COMMUNITY SERVICES (Effective FY2024-2025,reports to Public Works) RECREATION AND COMMUNITY SERVICES MANAGER UMMEA 0.00 1.00 1.00 1.00 0.00 1.00 RECREATION AND COMMUNITY SERVICES SUPERVISOR UMMEA 0.00 2.00 2.00 2.00 0.00 2.00 SENIOR RECREATION COORDINATOR General 0.00 1.00 1.00 1.00 0.00 1.00

Attachment 2
2026-28 SCHEDULE OF POSITIONS
2023-24 2024-25 2025-26 2025-26 2026-28 2026-28 Unit ACTUAL ACTUAL ADOPTED AMENDED CHANGE PROPOSED RECREATION COORDINATOR General 0.00 2.00 2.00 2.00 0.00 2.00 (Public Works Continued)
SENIOR ADMINISTRATIVE ASSISTANT General 0.00 1.00 1.00 1.00 0.00 1.00

0.00 7.00 7.00 7.00 0.00 7.00
PUBLIC WORKS-TOTAL 84.00 89.00 96.00 102.00 12.00 114.00 POLICE

POLICE-SWORN
CHIEF OF POLICE EXEC 1.00 1.00 1.00 1.00 0.00 1.00 POLICE CAPTAIN UPMA 2.00 2.00 2.00 2.00 0.00 2.00 POLICE LIEUTENANT UPMA 3.00 3.00 3.00 4.00 0.00 4.00 POLICE SERGEANT UPMA 9.00 9.00 9.00 9.00 0.00 9.00 POLICE DETECTIVE/CORPORAL UPOA 14.00 14.00 14.00 13.00 0.00 13.00 POLICE OFFICER UPOA 49.00 51.00 51.00 51.00 0.00 51.00

78.00 80.00 80.00 80.00 0.00 80.00

POLICE-NON-SWORN
CRIME AND INTELLIGENCE ANALYST UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 FORENSIC TECHNICIAN General 1.00 1.00 1.00 1.00 1.00 2.00 BUDGET SPECIALIST General 1.00 1.00 1.00 1.00 0.00 1.00 BACKGROUND INVESTIGATOR General 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR ADMINISTRATIVE ASSISTANT General 1.00 1.00 1.00 1.00 0.00 1.00 POLICE DISPATCH SUPERVISOR UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 POLICE DISPATCHER I/II General 12.00 12.00 12.00 12.00 0.00 12.00 POLICE RECORDS SUPERVISOR UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR POLICE RECORDS TECHNICIAN General 1.00 1.00 1.00 1.00 0.00 1.00 POLICE RECORDS TECHNICIAN I/II General 5.00 5.00 5.00 5.00 0.00 5.00 HOMELESS SERVICES COORDINATOR General 1.00 1.00 1.00 1.00 0.00 1.00 PARKING CONTROL AIDE General 1.00 1.00 1.00 1.00 0.00 1.00 POLICE CIVILIAN INVESTIGATOR General 1.00 1.00 1.00 1.00 0.00 1.00 COMMUNICATIONS INFORMATION SPECIALIST General 0.00 0.00 0.00 1.00 0.00 1.00 CRIME PREVENTION-COMMUNITY OUTREACH SPECIALIST General 1.00 1.00 1.00 0.00 0.00 0.00 PROPERTY AND EVIDENCE CLERK General 1.00 1.00 1.00 1.00 (1.00) 0.00 POLICE SERVICE TECHNICIAN General 4.00 4.00 4.00 4.00 0.00 4.00 PARK RANGER(FREEZE TWO POSITIONS) General 2.00 2.00 2.00 2.00 0.00 2.00 *(2)

36.00 36.00 36.00 36.00 0.00 36.00

ANIMAL SERVICES
ANIMAL SERVICES SUPERVISOR UMMEA 1.00 1.00 1.00 1.00 0.00 1.00 ANIMAL SERVICES OFFICER(FREEZE ONE POSITION) General 3.00 3.00 3.00 3.00 0.00 3.00 *(1)

4.00 4.00 4.00 4.00 0.00 4.00

CODE ENFORCEMENT
CODE ENFORCEMENT OFFICER General 4.00 4.00 4.00 4.00 0.00 4.00

4.00 4.00 4.00 4.00 0.00 4.00

Attachment 2
2026-28 SCHEDULE OF POSITIONS
2023-24 2024-25 2025-26 2025-26 2026-28 2026-28 Unit ACTUAL ACTUAL ADOPTED AMENDED CHANGE PROPOSED (Police Continued)
POLICE-TOTAL 122.00 124.00 124.00 124.00 0.00 124.00 GRAND TOTAL 268.00 275.00 283.00 290.00 12.00 302.00 *Number of positions to remain unfilled for FY 2026-28.