Agenda packet — Upland City Council, June 8, 2026 (part 3 of 4)

City of Upland/Water and Wastewater Rate Study Report 53

10. Wastewater Rates

10.1 . Wastewater Test Year Rate Derivation
Raftelis calculated updated wastewater rates for FY 2027. The revenue requirement is divided by the number of EDUs to determine the monthly charge per EDU as shown above in Table 9-5. The total rate is shown in the last line of the column labeled FY 2027. This value is the sum of all rate components.

Currently, multi-family residential accounts are charged 70%of the EDU rate. Raftelis proposes to change this percentage to 89%,based on a dwelling density analysis, which shows the household density of a multi- family residence is roughly 89%that of a single-family residence.

Table 10-1 shows the test year, FY 2027 service charges effective July 1, 2026, for wastewater customers on a per-EDU basis.

Table 10-1: Sewer Services Charge ($/EDU)
EDU Charges Jul-. -
City Local Sewer Services Component($/EDU) $11.98 IEUA Sewer Treatment Component (Pass-Through Rat( $29.45

10.2. Proposea rive-Year wastewater Rate schedule
Table 10-2 shows the proposed 5-year wastewater rate schedule. July 2026 rates reflect the cost-of-service.

Rates for future years equal the FY 2027 rates multiplied by the revenue adjustment for the given year. Rates are rounded up to the nearest cent. San Antonio Heights customers are charged a rate 1.5 times the EDU rate based on an agreement between the City and San Antonio Heights. Wastewater customers also pay a monthly fee to IEUA for treatment. This rate is passed through each year,based on the cost to treat the wastewater. The IEUA FY 2027 charge is effective July 1, 2026. Any increases in IEUA treatment costs will be passed through to customers in July each year as shown below.

Table 10-2: Proposed 5-Year Wastewater Rate Schedule
$/EDU Wastewater Charges Current FY 2027 FY 2027 FY 2028 FY 2029 FY 2030 Effective Date July 1,2026 January 1,2027 January 1,2028 January 1,2029 January 1,2030 City Local Sewer Services Charges($/EDU) $11.29 $11.98 $12.46 $12.96 $13.48 $14.02 Effective Date July 1,2026 January 1,2027 July 1,2027 July 1,2028 July 1,2029 IEUA Sewer Treatment Component(Pass-Through Rate)* $25.78 $29.45 $29.45 Pass-through Pass-through Pass-through *The City currently collects$25.78 per EDU for IEUA wastewater treatment services,although IEUA's adopted rate is$2702 per EDU.

Page 264 of 403 ends

City of Upland/Water and Wastewater Rate Study Report 54 11 . Customer Impact Analysis &
Neighboring Agency Comparison
11 .1 . Customer Bill Impacts

11.1.1. Water
Figure 11-1: shows a comparison of a 5/8" meter single-family residential bill at different usage levels for proposed FY 2026 rates, and for current rates.

Figure 11-1: Single-Family Residential Bi-Monthly Bill Impact Single Family Bi-Monthly Bill Impacts, 5/8" meter
$350
$300
$250
$200
$150
$1E ..

II II II II
„Very Low Use Low Use Median Use Average Use High Use Very High Use ■Current $83.90 $102.54 $111.86 $161.14 $195.02 $277.86 ■Proposed $86.56 $105.76 $115.36 $166.72 $202.03 $286.26 Usage(hcf) 8 16 20 36 47 70 Difference($) $2.66 $3.22 $3.50 $5.58 $7.01 $8.40 Difference(%) 3.2% 3.1% 3.1% 3.5% 3.6% 3.0% Figure 11-2 shows a comparison of a 5/8" meter with 3 dwelling units, multi-family residential bill at different usage levels for proposed FY 2026, and for current rates.

Page 265 of 403 ends

City of Upland/Water and Wastewater Rate Study Report 55 Figure 11-2: Multi-Family Residential Bi-Monthly Bill Impact Multi Family (3 Dwelling Units) Bi-Monthly Bill Impacts 5/8" Meter
$450
$400
$350
$300
$250
$200
$$so .. II
$0 Very Low Use Low Use Median Use Average Use High Use Very High Use ■Current $119.52 $151.09 $208.49 $182.66 $277.37 $372.08 ■Proposed $127.02 $161.89 $225.29 $196.76 $301.37 $405.98 Usage(hcf) 18 29 49 40 73 106 Difference($) $7.50 $10.80 $16.80 $14.10 $24.00 $33.90 Difference(%) 6.3% 7.1% 8.1% 77% 8.7% 9.1% Figure 11-3 shows a comparison of average non-residential customer bills for each customer class under the proposed FY 2026 rates and current FY 2026 rates.

Figure 11-3: Non-Residential Bi-Monthly Bill Impact
Average Bi-Monthly Bill Impacts by Customer Class
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500 . . , ,ii 2,' 2,
Landscape Commercial Schools Government Recycled Water ■Current Bi-MonthlyBill $1,146.23 $607.43 $2,626.47 $857.61 $2,762.99 •Proposed Bi-Monthly Bill $1,194.92 $654.44 $2,630.61 $861.42 $2,864.63 Usage(hcf) 264 108 603 158 966 Difference($) $48.69 $47,01 $4,14 $3.81 $101 64 Difference(%) 4.25% 7.74% 0.16% 0,44% 3.68%

11.1.2. Wastewater
Figure 11-4: shows the monthly bill impact per EDU, comparing current rates to proposed FY 2027 rates.

Page 266 of 403 ends

City of Upland/Water and Wastewater Rate Study Report 56 Figure 11-4: Wastewater Monthly EDU Charge Bill Impact
Bill Impacts Wastewater
$12.20
$12.00 $11.98
$11.80
$11.60
$11.40 $11.29
$11.20
$11.00
$10.80 IP
City Local Sewer Services Component($/EDU)
■ Current ■Jul-26
11 .2. Neighboring Agency Comparison

11.2.1. Water
Figure 11-5 shows a comparison to neighboring agencies for a single-family residential bi-monthly bill. These comparisons are based on a 5/8" meter and 36 hcf of water consumption over a 2-month period.

Figure 11-5: Neighboring Water Comparison, Single-Family Single Family Residential Water Comparison, 5/8" Meter,36 hcf $300
$252.65 $259.53
$25O 4
$203.75
$200 $184.88
$152.51
$161.14 $166.72 $168.32 $168.92
$150
$100
$50
$0
CVWD Upland Upland Pomona Chino Ontario MVWD La Verne Claremont Current Proposed (GSWC)
Fixed •Variable

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City of Upland/Water and Wastewater Rate Study Report 57

11.2.2. Wastewater
Figure 11-6 shows a comparison to neighboring wastewater agencies for a single-family residential monthly bill. These comparisons are for one EDU or assume 18 hcf of wastewater discharge for a single-family residence.

Figure 11-6: Neighboring Wastewater Comparison, Single-Family Residential Wastewater Comparison
$80
$69.16
$70
$60
$50 !NMI rmrrn $47.25
$41.04 $41.43
$40 $36.66 $37.07 $37.45
$31.22
$30
$20
$10
$o
La Verne CVWD Upland Pomona Fontana Upland Chino Ontario Chino Hills Rialto Current Proposed
•Fixed Variable Treatment

Page 268 of 403 ends

CITY OF
' UPLAND

NOTICE TO PROPERTY OWNERS & CUSTOMERS
This Notice is provided by the City of Upland in accordance with Article XIII D, Section 6 of the California Constitution (Proposition 218), which requires the City to notify property owners of record with City water and/or sewer connections of proposed water, recycled water, and sewer rate adjustments and their right to protest.

The Upland City Council will conduct a Public Hearing on Monday, June 8, 2026, at 6:00 p.m., to consider adopting proposed rate adjustments to the City's current water, recycled water, and sewer service charges. All interested persons are invited to attend the Public Hearing. The City Council will hear and consider all oral testimony and written materials submitted regarding the proposed rate adjustments at the Public Hearing. In the absence of a majority protest, the City Council has the authority to adjust the proposed water, recycled water, and/or sewer rates in response to oral testimony and written materials submitted for consideration, provided adjustments do not increase rates beyond those proposed in this Notice. If adopted by the City Council, the proposed rate adjustments will become effective on July 1, 2026, with annual local rate adjustments on January 1 of each year from 2027 through 2030, and with authorization to pass through wholesale rate increases as they are imposed upon the City by its wholesale service providers.

Reasons for Proposed Rate Adjustments
The City is committed to providing safe and reliable water, recycled water, and sewer services, now and in the future. Effective financial management of our water, recycled water, and sewer systems is essential for long-term resilience, public health & safety and maintaining the high-quality of life we have come to expect in Upland. However, aging infrastructure, rising costs for water supplies, evolving regulations, and inflation pose financial and operational challenges. Costs incurred by the City to operate, maintain, repair, and replace water and sewer infrastructure such as wells, pipes, pumps, and other essential facilities continue to increase. 1 Page 269 of 403

Reasons for Proposed Rate Adjustments (continued)
The majority of funds required to operate and invest in our water and sewer systems come directly from the rates customers pay for service. Revenues from current rates are no longer adequate to support operations and fund the much-needed system improvements and maintenance planned over the next 5 to 10 years. Per state law, revenues generated from rate increases must only be used to fund the costs to provide the service, including operations and maintenance, capital improvements, the cost of debt to finance capital equipment, and maintaining cash and emergency reserves.

With costs continually outpacing revenues in recent years, the City enlisted utility finance experts to examine our costs to operate each system. The study looked at operating and capital costs and revenue needed to ensure the financial stability of water and sewer services in the years to come, including funding reserves to manage financial risks. Reserves help address challenges such as drought conditions, emergency repairs, natural disasters, increased costs for purchasing water, and aging infrastructure that is at or near the end of its useful life, all while continuing to provide high- quality service.

The rate study revealed a revenue shortfall and the need for annual rate increases over the next five years. This Notice summarizes the rate study findings and proposed rate adjustments that the Upland City Council will consider to the City's water, recycled water, and sewer service charges over the next 5 years. The proposed changes to water and sewer rates and charges are necessary to:
• Address rising costs of wholesale water supply, utilities, chemicals, and supplies. • Replace and modernize our aging infrastructure to prevent breaks and service disruptions and improve system resiliency.
• Meet minimum debt service requirements and fund emergency/unplanned expenses. • Invest in advanced water treatment systems to comply with evolving state and federal regulations,including removal of per-and polyfluoroalkyl substances (PFAS) and other Chemicals of Emerging Concern (CECs), to protect public health and maintain safe drinking water quality.

For more information, visit the U.S. Environmental Protection Agency (EPA) at www.epa.gov/ pfas and www.epa.gov/wgc/contaminants-emerging-concern-including-pharmaceuticals-and- personal-care-products.

What Happens If the City Does Not Raise Rates?
Current rates are not sufficient to sustain the utility enterprise funds. Investment in critical infrastructure would need to be deferred,which could place the City's aging systems in a vulnerable status. Deferring maintenance and improvements could result in higher costs and possible increased regulatory oversight and fines by permitting agencies, as well as creating increased risk of operational interruptions to customers.
2 Page 270 of 403

How Did the City Determine the Proposed Rates and Charges? The proposed rates will ensure the City collects sufficient revenue to cover operating and capital expenses to maintain high-quality, reliable water and sewer services that customers rely upon. The proposed rates were determined based on the projected revenue needed to fund:
• Operations and Maintenance, such as purchased water, supplies, chemicals, electricity, etc. • Capital Improvements, such as large projects to repair/replace pipes, wells, pump stations, and equipment.
• Debt Service to pay back loans.
• Reserves to meet minimum debt service requirements and fund emergency or unplanned expenses.
• Water Treatment for forever chemicals and CECs.
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3 Page 271 of 403

Proposed Water Rates
The City's water rate structure includes a fixed charge and a volumetric rate shown in the tables below.

TABLE 1: Proposed Schedule Rate Adjustments of Bi-Monthly Water Volumetric Rates
Table 1 shows the volumetric rate, which is the amount each customer pays per one hundred cubic feet of water consumption, which is about 748 gallons of water used. The tier rates shown for single-family homes represent different levels of water usage, with tier 1 being lower use and tier 3 being higher use.

Volumetric Rates Current Effective Effective Effective Effective Effective (per 748 gallons) 7/1/2026 1/1/2027 1/1/2028 1/1/2029 1/1/2030 Single-family
Tier 1
(0-20 hcf) $2.33 $2.40 $2.52 $2.65 $2.79 $2.93 Tier 2
(21 - 50 hcf) $3.08 $3.21 $3.38 $3.55 $3.73 $3.92 Tier 3
(51 hcf and greater) $3.68 $3.73 $3.92 $4.12 $4.33 $4.55 Multi-family $2.87 $3.17 $3.33 $3.50 $3.68 $3.87 Landscape $3.17 $3.34 $3.51 $3.69 $3.88 $4.08 Commercial $2.76 $3.16 $3.32 $3.49 $3.67 $3.86 Schools $3.38 $3.29 $3.46 $3.64 $3.83 $4.03 Government $3.47 $3.47 $3.65 $3.84 $4.04 $4.25 Recycled Water $2.54 $2.64 $2.78 $2.92 $3.07 $3.23 iril
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4 Page 272 of 403

TABLE 2: Proposed 5-Year Schedule of Bi-Monthly Fixed Meter Rate Table 2 shows the bi-monthly fixed meter charge, which is the amount each customer pays per meter. The fixed meter charge is based on the size of the meter serving the parcel.

Service Effective Effective Effective Effective Effective Charges Current 7/1/2026 1/1/2027 1/1/2028 1/1/2029 1/1/2030 (Bi-Monthly)
5/8" $65.26 $67.36 $70.73 $74.27 $77.99 $81.89 3/4" $82.68 $84.92 $89.17 $93.63 $98.32 $103.24 1" $117.52 $120.03 $126.04 $132.35 $138.97 $145.92 11/2" $204.72 $207.82 $218.22 $229.14 $240.60 $252.63 2" $309.35 $313.16 $328.82 $345.27 $362.54 $380.67 3" $588.33 $646.74 $679.08 $713.04 $748.70 $786.14 4" $902.15 $1,138.32 $1,195.24 $1,255.01 $1,317.77 $1,383.66 6" $1,773.93 $2,314.63 $2,430.37 $2,551.89 $2,679.49 $2,813.47 8" $2,820.12 $4,948.14 $5,195.55 $5,455.33 $5,728.10 $6,014.51 Drought Rates
In times of drought or emergency water shortage, the City Council may declare mandatory water use restrictions. During times of mandatory water use restrictions, an additional charge will be added to the volumetric rates based upon the amount of restriction required. For example, when a 10% water use reduction is required, volumetric rates will increase by 3%. See all proposed drought rates as detailed in Table 3 and Table 4 below:

TABLE 3: Proposed Drought Rates Per Drought Stage
Up to 10% Up to 20% Up to 30% Up to 40% Up to 50% Drought Surcharge Water Use Water Use Water Use Water Use Water Use Reduction Reduction Reduction Reduction Reduction Volumetric Rate Surcharge 3% 10% 22% 36% 54% Increase
5 Page 273 of 403

Proposed Water Rates
In the event of a declared mandatory water use restriction that triggers imposition of drought rates, the actual drought rate shall be imposed in addition to the volumetric rate, and shall be equal to the lesser of the volumetric rate imposed at that time multiplied by the percentages in the table above, or the rates set forth in the table below.

TABLE 4: Proposed Drought Rates Surcharge*
Customer Class Proposed Proposed Proposed Proposed Proposed 7/1/2026 1/1/2027 1/1/2028 1/1/2029 1/1/2030
Maximum Drought Surcharge (40-50% Reduction) $/hcf
Single Family
Tier 1 $1.31 $1.38 $1.44 $1.52 $1.59 Tier 2 $1.75 $1.84 $1.93 $2.03 $2.13 Tier 3 $2.04 $2.14 $2.25 $2.36 $2.48 Multi-family $1.73 $1.82 $1.91 $2.00 $2.10 Landscape $1.82 $1.91 $2.01 $2.11 $2.21 Commercial $1.73 $1.82 $1.91 $2.00 $2.10 Schools $1.80 $1.89 $1.98 $2.08 $2.19 Government $1.89 $1.98 $2.08 $2.19 $2.30 *The maximum rates above do not include any pass-through increases described below. As such, the actual maximum rate may be higher than the amounts set forth in Table 4 in the event the City passes through rate increases from its wholesale water provider.
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6 Page 274 of 403

Pass-Through Rates
The City purchases water from the Inland Empire Utilities Agency (IEUA). Projected water purchase costs from IEUA are included as a part of the City's volumetric rates. Additionally, IEUA imposes a Water Meter Equivalency Unit (MEU) charge on the City based on the size of each potable water meter serving parcels within the City.The proposed volumetric (including both potable and recycled water) and fixed meter charges include projected rates imposed on the City by IEUA. However, it is possible that IEUA will increase its rates in an amount that exceeds what the City projected in its rates.

As such, should IEUA increase its rates imposed upon the City in an amount that is greater than the assumptions included in the proposed potable and recycled volumetric rates or fixed meter charges set forth above, the City proposes to pass through such additional increases to its customers. If adopted, the City may pass through such cost increases at any time from July 1, 2026 through Januaryl, 2030, provided that such a pass through shall not cause the impacted rate to increase by more than 15% in any calendar year, nor shall it cause the impacted rate to exceed the cost of providing potable or recycled water service.

Bi-Monthly Water Bill Impacts: Three Single-Family Residential Customers*
• Low Usage: Uses 16 HCF of water for two months and will see their 2026 bi-monthly bill increase by $3.22
• Typical (Average) Usage: Uses 36 HCF of water for two months and will see their 2026 bi-monthly bill increase by $5.58
• High Usage: Uses 47 HCF of water for two months and will see their 2026 bi-monthly bill increase by $7.01
*Examples reflect estimated bill impacts in the first year of the proposed 2026 rates for most common 5/8" meter size. HCF= one hundred cubic feet or 748 gallons.

Low Usage Typical Usage High Usage
O 0C 000
U cgd
16 hcf 36 hcf 47 hcf
+$3.22 +$5.58 +$7.01
per two-month per two-month per two-month
billing cycle billing cycle billing cycle
7 Page 275 of 403

Proposed Sewer Rates
TABLES 5 & 6: Proposed 5-Year Schedule of Increases for Monthly Sewer Charges and Rates
Tables 5 and 6 on the next page show the current and proposed monthly sewer service rate. The rate is comprised of two components:
• A Local City Sewer Service Charge for collection and conveyance of wastewater. • A fee imposed on the City by IEUA (IEUA Fee), the regional wastewater facility, and passed through to customers, for treatment of collected wastewater.

The rate study proposes changes to the Local City Sewer Service Charge and the IEUA Fee. The following table shows the Local City Sewer Service Charge for 2026 through 2030 and rates for the IEUA Fee for Fiscal Years 2026 and 2027. Beginning July 1, 2027, and each July 1 thereafter through and including July 1, 2030, the City shall increase the IEUA Fee by passing through the actual adopted rate increase by IEUA, provided such pass through shall not cause the IEUA Fee to increase by more than 15% in any calendar year.

The rate is charged per equivalent dwelling unit (EDU), which is an average single-family residential household. Non-residential properties are assigned one or more EDUs based upon their total impact on the sewer system. For standard buildings, the Agency counts plumbing fixtures. For businesses with higher needs, the Agency calculates EDUs based upon the actual volume of water discharged (270 gallons per day equals one EDU) and the strength of the wastewater (BOD), as defined by the customer's discharge permit.
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4 8 Page 276 of 403

TABLE 5: City Sewer Rate Schedule
Monthly Charges and Current Effective Effective Effective Effective Effective Rates 7/1/2026 1/1/2027 1/1/2028 1/1/2029 1/1/2030 City Local Sewer
Service Charges (Per $11.29 $11.98 $12.46 $12.96 $13.48 $14.02 EDU*)
*The current EDU for multi-family customers is 0.7 per dwelling unit. Based on the actual housing density (number of people per household), the EDU for multi-family will be 0.89 EDU.

San Antonio Heights customers pay 1.5 times the City's rate.

TABLE 6: IEUA Pass-Through Wastewater Treatment Rate Schedule Monthly Charges Current Effective Effective Effective Effective Effective and Rates 7/1/2026 1/1/2027 7/1/2027 7/1/2028 7/1/2029 IEUA Wastewater
Treatment $25.78** $29.45 $29.45 Pass Pass Pass Component through through through
**The City currently charges only$25.78 for IEUA although the IEUA current rate is $27.02 per EDU.

IEUA also imposes an extra-territorial
monthly wastewater service charge
on sewer customers whose properties
are located outside IEUA's service area
boundary but who receive wastewater
treatment services through IEUA
facilities. These charges are intended to
recover IEUA's costs to provide regional
dar: ro°+ �sr ax
wastewater treatment services to non- - d • member or extra-territorial customers. _ �" am ..a"�; • .

Effective July 1, 2025, IEUA increased = the extra-territorial monthly wastewater —
service charge to $23.53 per month a—
per EDU, which is applied in addition to
the FY 2025/26 adopted IEUA monthly
EDU treatment rate of $27.02. This only
applies to approximately six customers. _
9 Page 277 of 403

How to Protest the Proposed Rate Adjustment
The proposed water (including drinking water and recycled water) and sewer rate adjustments are subject to a majority protest process under Proposition 218. Any record owner of a property that receives water and/or sewer service from the City or occupant who is directly liable for payment of the City's water and/or sewer service charges (Customer of Record) may submit a written Protest against the proposed rate adjustments for water and/or sewer service. Owners of multiple parcels may file one Protest for each parcel owned within the City's service area. Only one written Protest against the proposed rate adjustments for the water or sewer service charges per parcel will be counted in determining whether a majority protest exists.

A written Protest must include all of the following to be counted in determining whether there is a majority protest:
• Clearly stated opposition to the proposed rate adjustments for either the water service charges, or sewer service charges, or both, as applicable;
• Name of the record property owner or account holder who is submitting the Protest; • Identification by street address or other clear identification of the property for which the Protest is made; and
• Signature and legibly printed name of the record property owner or customer who is submitting the Protest.

You may submit a written protest until the public hearing closes on Monday, June 8, 2026. Before the hearing, you can mail or hand-deliver your protest to the City Clerk at the Submittal Location below by 6 p.m. on June 8. You may also give your protest directly to the City Clerk during the hearing. The City will not accept phone, email, fax, oral, or late postmarked protests.

At the Public Hearing, the City Council will accept and consider all written Protests and hear all oral comments on the proposed rate adjustments. However, oral comments will not be counted in determining the existence of a majority protest.

What is a Majority Protest?
The existence of a majority protest will be determined separately for proposed water rate adjustments and proposed sewer rate adjustments. A majority protest against the proposed water or sewer rate adjustments will exist if at the end of the Public Hearing there are written protests submitted and not withdrawn that represent a majority of the parcels (50% +1) that receive water or sewer service, as applicable. The City Council cannot adopt the proposed rate adjustments if a majority protest exists.

Exhaustion of Administrative Remedies -Written Objection How do I preserve my ability to judicially challenge the Proposed Rates? Pursuant to California Government Code Sections 53759.1 and 53759.2, a person or entity will be prohibited from bringing a judicial action or proceeding alleging that the proposed rates do not comply with Proposition 218 unless that person or entity has submitted a written Objection to the proposed rates. This is known as an Exhaustion of Administrative Remedies requirement and is separate from the Proposition 218 majority Protest process described above. 10 Page 278 of 403

To exhaust your administrative remedies, your written Objection must meet the following criteria:
• State that the correspondence is an Objection.
• Include the name and signature of the record property owner or account holder who is submitting the Objection.
• Identify the property by street address or other identifying information. • Include the specific grounds for alleging noncompliance of the proposed rates with Proposition 218 in sufficient detail to allow the City to determine whether any adjustments to the proposed rates are necessary. A statement that the proposed rate adjustments are too high, or that the proposed rates violate Proposition 218 without an explanation as to why, will be insufficient for purposes of exhausting administrative remedies.

Written Objections may be mailed or personally delivered to the City Clerk at a Submittal Location listed below and must be received by the City Clerk by 4 p.m., Monday, May 18, 2026. Note that this deadline for submitting a written Objection is three weeks before the Public Hearing,whereas written Protests may be submitted until the Hearing is closed. Failure to timely submit a written Objection to the proposed rate adjustments in accordance with the requirements above, bars any right to challenge the rate adjustments through a legal proceeding.

The City will review each written Objection and respond in writing to all timely written submittals.

The written basis supporting the proposed rate adjustments can be found at www.uplandca.gov/ water-services and www.uplandca.gov/environmental-sewer-storm-water .

SUBMITTAL LOCATIONS
Mail: City Clerk, ATTN: Utility Rates Protest or Objection, City of Upland, ❑� ❑� �.■
460 N Euclid Ave, Upland, CA 91786 . .�Ir.ir .� In Person: Upland City Hall, City Clerk's Office, 460 N. Euclid Ave., Upland, ET.• CA 91786
www.uplandca.gov/
Statute of Limitations for Challenging Proposed Rates water-services Please note that pursuant to California Government Code section 53759,there is a 120-day statute of limitations for judicially challenging all rates set forth in this Notice that runs from the date the Upland City Council adopts a Resolution approving the proposed rates.

Questions? Submit questions and comments via email to rgonzales@ 0fftl,❑� uplandca.gov or call the Public Works Department at (909) 291-2966.

Protests and objections sent to Public Works will not be accepted; they must be sent to the City Clerk. .. 0
Visit the Rate Study webpage by going to www.uplandca.gov/water- services and www.uplandca.gov/environmental-sewer-storm-water . www.uplandca.gov/ environmental-sewer-
Review the rate study in person at the City Clerk's office, storm-water 460 N. Euclid Ave., Upland, CA 91786.
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1 When: 6 p.m., Monday, June 8, 2026
Where: City of Upland City Council Chamber- `
'460 N. Euclid Ave, Upland, CA 91786 -_ . .7m\i. ----- - WIFIMIlb ,..,
(909) 931-4120 I uplandca.gov 1 [email protected]

,s��°F °p`qt C oFUPLAND
�" - -
�, �` "The City of Gracious Living"
c�lrFOR�i�
DATE: June 8,2026
TO: MAYOR AND CITY COUNCIL
FROM: MICHAEL BLAY,CITY MANAGER
PREPARED BY:STEPHEN PARKER,CPA,ASSISTANT CITY MANAGER

STACI SULLIVAN,FINANCE MANAGER
SUBJECT: CONSIDER APPROVAL OF THE FISCAL YEAR 2026-27 —2027-28 BIENNIAL BUDGET

AND RELATED ACTIONS
RECOMMENDED ACTION:

It is recommended that the City Council: 1)approve a Resolution adopting the Fiscal Year 2026-27—2027-28 biennial budget; 2) adopt a Resolution approving the General Fund Reserve Policy; 3) adopt a Resolution approving the appropriations limit for Fiscal Year 2026-27; 4) adopt a Resolution placing a two-year pause on the Park Lease Revenue designation established by Resolution No. 6713; 5) approve the updated Schedule of Positions; 6) approve amending the City's Classification Plan to include the Deputy Finance Director, Principal Human Resources/Risk Management Analyst,Principal Planner, and Principal Economic Development Coordinator job descriptions; and 7) approve the updated salary schedules for Executives and Non-Rep/Confidential.

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

BACKGROUND
On April 29,2026,the Finance Committee received an update on the proposed Fiscal Year 2026-27—2027-28 biennial budget.

On May 18, 2026, the City Council received an update on the proposed Fiscal Year 2026-27 — 2027-28 biennial budget.

On June 1,2026,the City Council received an update on the proposed 5-Year Capital Improvement Program.

ISSUES AND ANALYSIS
General Fund
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.

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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 $63,619,110 $64,938,650
Expenditures* ($69,388,919) ($71,105,110)
Total Surplus/(Deficit) ($ 5,769,809) ($ 6,166,460) *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. Allocation Updates/Promotions $ 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
Attachment 1 includes the Budget Summary documents.

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$5.8 million and$6.2 million,respectively as identified above.The increase from the budget workshop-provided figure is made up of the implementation of the City Council discretionary funds recommended below partially offset by reductions to proposed expenditures and an increase in administrative fees relating to Fund 426,the Street and Alley Repair Capital Project Fund.Each item below will 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

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appropriate fund which owns the property/facility. This new methodology will be applied for FY24,FY25 and FY26.

The one-time savings realized over the three(3)years is$2,520,343;with$1,020,343 used in FY27 and$1,500,000 used in FY28.

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, 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. The one-time usage of the 115 Trust is$1,209,142 in FY27 and$1,141,022 in FY28.

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.

Economic Uncertainty Reserve
Per the General Fund Reserve Policy,the Economic Uncertainty Reserve may be used if the City experiences a loss of 5% 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 one-time usage of the Economic Uncertainty Reserve is$3,185,230 in FY27 and$3,286,230 in FY28.

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 requests 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.

A two-year pause on this revenue designation will further reduce the budget deficit. Park lease revenue will be temporarily redirected to the General Fund, where increases in the tree trimming schedule and enhanced landscape maintenance costs were recently allocated. The one-time usage of the Park Lease revenue is$423,366 in FY27 and $397,000 in FY28.

Each District's fund balance available as of June 30,2026,will remain available for future park use in that District.

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.

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To address this imbalance,the City Council's budget will be increased by$125,000,with$25,000 to the Mayor and each City Councilmember. This will provide all elected officials with the ability to support community-wide events and initiatives more equitably.

Fiscal Year 2026-27 Personnel Changes
Attachment 3 identifies proposed fiscal impact associated with personnel changes and Attachment 4 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 savings 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 The job descriptions for the Building Inspector II and Utility Worker—Water III/IVN positions will return to the City Council at a later date following review and approval by the Union.

General Fund Wrap Up
With these one-time strategic uses of reserves, fund balances and savings,the General Fund will realize a surplus of $62,280 in FY27 and$157,800 in FY28.

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.

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.

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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.

Capital Improvement Program(CIP)
CIP Development
Staff develop draft CIP projects using input and requests from a variety of sources,including City Council direction, City Board and Commission recommendations, community input, regulatory requirements, and any required infrastructure(such as computer hardware and software)upgrade.

Project Prioritization
Given the wide variety of specialized funding sources and the framework of adopted plans and policies, CIP project prioritization does not follow a one-size-fits-all process. Common prioritization focuses are:

1. Safety;

2. Maintaining existing infrastructure;or

3. Other considerations such as:
• Needs identified in each program area;
• Total amount of funding projected to be available; • Coordination efforts (for example, we coordinate utility work with pavement improvement projects to avoid digging up new roads, streets, and alleys while minimizing impacts on our residents and businesses);
• Limitations on how funding can be used;and
• Any direction provided by City Council,outside agencies,or other sources of input and guidance.

Projects listed in the first two years are considered budget-ready projects and have been prioritized by that program area. The first two years' CIP projects are considered for funding during the preparation of the City's annual Capital Budget.

Table 1
CUP Project Funding Sources for FY 2026-27 and 2027-28
FY 2026-27 FY 2027-2S
Gas Tax $ 1,964,610 Gas Tax $ 570,000 Measure I $ 13,996,500 Measure I $ 1,650,000 RMRA $ 12,488,200 RMRA $ 1,975,000
CDBG $ 670,250 Police DIF $ 300,000 ARPA $ 1,371,290 General DIF $ 415,000 Police DIF $ 1,050,000 Quimby Fees $ 1,050,000 General DIF $ 760,000 Street&Traffic Facility DIF $ 150,000 Quimby Fees $ 3,242,580 Street&Alley Repairs $ 350,000 Storm Drain DIF $ 1,175,950 Water DIF $ 75,000 Street&Traffic Facility DIF $ 1,434,900 Water Utility $ 12,000,000 Park DIF $ 1,122,190 Solid Waste Utility 125,000 General Fund Capital Projects $ 3,986,640 Seiner Utility $ 1,000,000 Street&Alley Repairs $ 923,970 Total S 19,660,000 Water DIF $ 275,000
Water Bond $ 9,944,580
Water Utility $ 6,000,000
Solid Waste Utility $ 424,360
Seiner Utility $ 1,000,000
Seiner DIF $ 200,000
Total $ 62,031,020
Unfunded Projects
Capital Projects allow the City to continue the essential services our 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.

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The City maintains 192 miles of streets, 343 miles of sidewalks, and 13 parks and playfields. Keeping our streets, infrastructure, and parks in good condition is vital to Upland's quality of life —but the longer we wait to fix our streets,infrastructure,and facilities,the more expensive it becomes to maintain.

However,the City currently has a backlog of more than$241 million in unfunded projects. This figure is primarily comprised of more than$210 million in unfunded street, alley and parking lot projects and$31 million in sidewalk improvement projects in addition to tens of millions in other unfunded capital projects. Considering the City of Upland currently has the lowest Pavement Condition Index(PCI)in the region(a score of 53),this reinforces the criticality of improving our streets and roads and finding new dedicated sources of infrastructure funding.

General Fund Reserve Policy
The General Fund Reserve Policy (the "Policy") was established in June 2021 and is required to be reviewed and approved by the City Council at least every year during the annual budget process. At this time, there are no recommended changs to the Policy. The tables below show the current reserve,Policy description and current balance:

Table 2
Reserve Title Policy Usage Current Reserve Target Description Balance Level
>5%decrease in
Economic Uncertainty 25%of GF O/M property/sales tax or $16 000 000 25%of GF expenditures State/Federal revenue Budget
reductions
15%of
Building Replacement/ remaining Capital project $3,424,397 N/A Maintenance balance expenditures
40%of
Infrastructure remaining Capital project $5,048,855 N/A Improvement balance expenditures
Table 3
Payment to Trust Policy Description Usage Current Balance Administrator
Pension Stabilization Section ° Pay down accrued unfunded 115 Trust 40/o of remaining balance pension liability $12,023,560 Appropriations Limit
Article XIIIB (Proposition 4) of the California Constitution, commonly referred to as the Gann Initiative or Gann Appropriations Limit,was adopted by California voters in 1980 and placed limits on the amount of proceeds of taxes that can be spent by all entities of government.The base year of appropriated proceeds of taxes in 1978-79 is adjusted annually using a ratio of the changes in population,inflation and/or the changes in non-residential construction.

This appropriations limit is required to be annually reviewed by the City's independent auditor,published in the annual budget document,and submitted to the State Controller with the filing of the Annual Report of Financial Transactions no later than 90 days after the end of each fiscal year.

The California Department of Finance provides the change in the California Per Capita Personal Income Factor(CCPI) and the population changes in both the City of Upland and the County of San Bernardino. Cities may choose an inflation factor that is either the change in the CCPI or the change in non-residential construction. The population factor option is either the growth rate in the city or county. Each of these factors is an annual election.

For the Fiscal Year 2026-27 calculation, staff recommends electing to use the increase in the change in Per Capita Personal Income of 4.95% as that percentage increase is higher than the increase in the change in Non-Residential New Construction of 3.82%. Staff recommends electing to use the County of San Bernardino's change in population of(0.06%),which is higher than the decrease in population for of City of Upland's of(0.75%).

The Fiscal Year 2026-27 appropriations limit is$159,659,671,which exceeds the appropriations subject to the limit (proceeds of taxes less debt service payments)of$49,206,537 by$110,453,131.

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Updated Salary Schedules
On May 26,2026,the City Council adopted Resolution No. 6883 amending the Compensation and Benefit Plan for Non-Represented/Confidential employees and Resolution No.6884 amending the Compensation and Benefit Plan for Executive employees. Following approval,staff found errors in the schedules as a result of an additional classification and an equity adjustment that occurred between MOU approvals. The errors resulted in an additional 2%in pay to be reflected on most classifications of the Non-Represented/Confidential salary schedule and a reduction of 5%in pay to be reflected for one classification of the Executive salary schedule in the respective compensation and benefit plans.

The revised salary schedules update Appendix A and B to the above referenced resolutions and are attached to this report as Attachment 5 and Attachment 6. These corrections adjust the schedules only,but have no fiscal impact on the budget.

Budget Document
The Resolution adopting the FY27 and FY28 Biennial Budget includes as Exhibit A of the budget schedules for both revenues and expenditures by fund, category, and at the depaitiuent level. The figures in the attached document are final,but staff are still working on the final document which is intended to be published on the City's website prior to June 30,2026.

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
Total available sources for FY27 and FY28 are projected to be$181,690,220 and$184,869,540,respectively,and are comprised of projected revenues and use of balance reserves. The total uses for FY27 and FY28 are projected to be $245,193,290 and $206,849,360, respectively, and include operating expenditure budgets, capital improvement project requests,and transfers out.

The following table summarizes the estimated total ending FY27 and FY28 fund balances by fund category:

Table 4
Fund Category FY27 FY28
General Fund $14,637,260 $10,367,800
Special Revenue Funds $5,493,560 $4,830,140
Capital Project Funds $8,757,850 $7,893,310
Enterprise Funds $37,950,350 $17,200,510
Internal Service Funds ($175,510) ($677,480)
Private Purpose Trust Fund ($4,414,450) ($4,414,710) Total $62,249,060 $35,199,570
The following table summarizes total appropriations by fund:

Table 5
Fund FY27 FY28
General Fund $67,945,210 $69,208,110
Housing $5,900,660 $6,311,100
Public Safety Augmentation $1,418,590 $1,464,140 Gas Tax $4,142,470 $2,094,130
Measure I $14,569,770 $2,234,730
RMRA $12,767,910 $2,260,600
HOME Investment Partnership Program $805,000 $805,000 CDBG $1,253,470 $582,050
Parking Business Improvement Area(PBIA) $59,000 $59,000 AQMD $42,230 $43,700
COPS $1,408,870 $1,408,870
Other Grants $497,250 $76,500
Asset Forfeiture—Federal DOJ $0 $0
CalHOME $0 $0

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ARPA $1,475,210 $0
Police DIF $1,052,320 $302,320
General DIF $762,650 $417,650
_Quimby Fees $3,242,580 $1,050,000
Storm Drain DIF $1,185,950 $10,000
Street&Traffic Facility DIF $1,442,900 $158,000 Park DIF $1,125,730 $3,540
General Fund Capital Projects $4,229,140 $250,900 Street&Alley Repairs $1,095,060 $524,630
Water DIF $276,700 $76,700
Water Bond Capital Projects $9,944,580 $0
Water Utility $41,967,650 $41,162,090
Solid Waste Utility $22,482,300 $23,046,670
Sewer Utility $16,774,570 $17,779,960
Sewer DIF $202,700 $2,700
Self-Funded Liability Insurance $6,547,930 $7,270,070 Fleet Maintenance&Replacement $1,848,620 $1,878,010 Information Systems $3,624,410 $3,570,280
Building Maintenance&Operations $2,137,830 $1,905,580 UAL&Employee Benefits $11,793,650 $11,722,110
Successor Agency Housing $1,169380 $1,170,220 Total $245,193,290 $206,849,360

ALTERNATIVES
Provide alternative direction to staff.

CEQA:Not a Project.

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RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
UPLAND, CALIFORNIA ADOPTING THE FISCAL YEAR 2026-
27 AND 2027-28 BUDGET
WHEREAS, the City is required to adopt an annual budget; and WHEREAS, a budget is a spending plan to match anticipated revenues for each fiscal year and is vital to the success of the City of Upland; and WHEREAS, the City Manager has caused a budget document to be prepared covering Fiscal Year (FY) July 1, 2026 through June 30, 2027 and July 1, 2027 through June 30, 2028; and
WHEREAS, the City Council held a public budget meeting on the proposed FY 2026-27 and FY 2027-28 budget on June 8,2026; and.

WHEREAS, the main schedules that comprise the budget document are set forth in Attachments 1 through 4 and made available for public examination.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF UPLAND AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated herein by this reference.

SECTION 2. The City Council of the City of Upland approves and adopts the FY 2026-27 and FY 2027-28 Budget, set forth in Attachments 1 — 4, attached hereto and incorporated herein by this reference.

SECTION 3. The following funds, appropriations, therefore, are hereby authorized for the fiscal years beginning July 1, 2026 and July 1, 2027:

Fund FY27 FY28
General Fund $67,945,210 $69,208,110
Housing $5,900,660 $6,311,100
Public Safety Augmentation $1,418,590 $1,464,140 Gas Tax $4,142,470 $2,094,130
Measure I $14,569,770 $2,234,730
RMRA $12,767,910 $2,260,600
HOME Investment Partnership $805,000 $805,000 Program
CDBG $1,253,470 $582,050
Parking Business Improvement $59,000 $59,000
Area (PBIA)
AQMD $42,230 $43,700
COPS $1,408,870 $1,408,870
Other Grants $497,250 $76,500 Page 289 of 403

Asset Forfeiture — Federal DOJ $0 $0
CaIHOME $0 $0
ARPA $1,475,210 $0
Police DIF $1,052,320 $302,320
General DIF $762,650 $417,650
Quimby Fees $3,242,580 $1,050,000
Storm Drain DIF $1,185,950 $10,000
Street & Traffic Facility DIF $1,442,900 $158,000 Park DIF $1,125,730 $3,540
General Fund Capital Projects $4,229,140 $250,900
Street & Alley Repairs $1,095,060 $524,630
Water DIF $276,700 $76,700
Water Bond Capital Projects $9,944,580 $0
Water Utility $41,967,650 $41,162,090
Solid Waste Utility $22,482,300 $23,046,670
Sewer Utility $16,774,570 $17,779,960
Sewer DIF $202,700 $2,700
Self-Funded Liability Insurance $6,547,930 $7,270,070 Fleet Maintenance & Replacement $1,848,620 $1,878,010 Information Systems $3,624,410 $3,570,280
Building Maintenance & $2,137,830 $1,905,580
Operations
UAL & Employee Benefits $11,793,650 $11,722,110
Successor Agency Housing $1,169380 $1,170,220 Total $245,193,290 $206,849,360
SECTION 4. The City Manager is hereby authorized to make expenditures, including capital outlay items, provided for in said budget.

SECTION 5. The City Manager is hereby authorized to increase appropriations in those instances where there is an offsetting source of revenue such as when money has been received or put on deposit with the City.

SECTION 6. The City Manager is hereby authorized to approve continuing appropriations for capital improvement projects and other expenditures approved by the City Council but not yet expended prior to July 1, 2026 and July 1, 2027 .

SECTION 7. The City Manager is hereby authorized to redistribute allocated budgeted amounts within or between departments.

SECTION 8. Compliance with California Environmental Quality Act. The City Council finds that this Resolution is not subject to the California Environmental Quality Act ("CEQA") pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. Further, if the activity is deemed a project this City Council finds that this Resolution is exempt pursuant to Section 15061(b)(3) of the State CEQA Guidelines.

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SECTION 9. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

SECTION 10. Severability. If any section, subsection, subdivision, sentence, or clause or phrase in this Resolution or any part thereof is for any reason held to be unconstitutional, invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Resolution or any part thereof. The City Council hereby declares that it would have adopted each section irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, or phrases are declared unconstitutional, invalid, or ineffective.

Section 11. Effective Date. This Resolution shall become effective immediately.

PASSED, APPROVED and ADOPTED this 8th day of June, 2026.

Bill Velto, Mayor
I, Keri Johnson, City Clerk of the City of Upland, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council held on the 8th day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:

Keri Johnson, CMC, City Clerk

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RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

UPLAND, CALIFORNIA APPROVING THE GENERAL FUND
RESERVE POLICY FOR FISCAL YEAR 2026-2027
WHEREAS, the City Manager has caused a budget document to be prepared covering the Fiscal Year (FY) July 1, 2026 through June 30, 2027 and July 1 , 2027 through June 30, 2028; and
WHEREAS, the City Council held a public budget workshop on the proposed FY 2026-2027 and FY 2027-2028 budget on May 18, 2026, held a CIP workshop on June 1, 2026, and approved and adopted the FY 2026-2027 and FY 2027-2028 budget on June 8, 2026; and
WHEREAS, it is essential that governments maintain adequate levels of General Fund Balance to mitigate current and future risk, to ensure stability, and in support of long-term financial planning; and
WHEREAS, the Government Finance Officers Association ("GFOA") recommends at a minimum, that general-purpose governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than 16.67% (two months) of regular general fund operating revenues or regular general fund operating expenditures; and
WHEREAS, the GFOA further recommends that governments establish a formal policy on the level of Committed Fund Balance which should be maintained in the General Fund; and
WHEREAS, pursuant to Governmental Accounting Standards Board Statement No. 54, an action of the City Council is necessary to commit budget amounts in various funds for the specific purposes they intended; and
WHEREAS, the City Council established a General Fund Reserve Policy ("Reserve Policy") on June 14, 2021; and
WHEREAS, the Reserve Policy has subsequently been approved annually in conjunction with the budget adoption; and
WHEREAS, the Reserve Policy calls for the appropriate level of reserves to be reviewed and approved by City Council at least every other year during the biannual budget process; and
WHEREAS, City Staff and City Council have reviewed the Reserve Policy and desire to affirm the policy at this time

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF UPLAND AS FOLLOWS:

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SECTION 1. The above recitals are true and correct and are incorporated herein by this reference.

SECTION 2. The City Council does hereby approve and adopt the General Fund Reserve Policy attached hereto as Exhibit "A".

SECTION 3. Compliance with California Environmental Quality Act. The City Council finds that this Resolution is not subject to the California Environmental Quality Act ("CEQA") pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. Further, if the activity is deemed a project this City Council finds that this Resolution is exempt pursuant to Section 15061(b)(3) of the State CEQA Guidelines.

SECTION 4. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

SECTION 5. Severability. If any section, subsection, subdivision, sentence, or clause or phrase in this Resolution or any part thereof is for any reason held to be unconstitutional, invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Resolution or any part thereof. The City Council hereby declares that it would have adopted each section irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, or phrases are declared unconstitutional, invalid, or ineffective.

SECTION 6. Effective Date. This Resolution shall become effective immediately.

PASSED, APPROVED and ADOPTED this 8th day of June, 2026.

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:

Keri Johnson, CMC, City Clerk

Page 293 of 403 ends

EXHIBIT A

CITY OF UPLAND

GENERAL FUND RESERVE POLICY
I. GENERAL POLICY/PURPOSE
The City of Upland provides a wide range of services that impact the public safety and the quality of life of its residents and community members every day. Maintaining adequate reserves is an essential part of sound financial management. The purpose of this policy is to secure the City's financial stability during a changing environment and establish a procedure for the allocation of unrestricted fund balance in the General Fund into adequate committed reserves.

II. PERIODIC REVIEW AND REPORTING
This General Fund Reserve Policy and the appropriate level of reserves are to be reviewed and approved by City Council at least every other year during the biannual budget process. The Administrative Services Department will continue to monitor reserve and investment balances year-round to maintain healthy reserve levels.

The status of the General Fund Reserve shall be analyzed and estimated by the Administrative Services Department using departmental year-end estimates and reported with the adoption of each year's budget. The actual General Fund Reserve balances shall be reported to the City Council as adjustments to the balances occur, but not less than annually in the agenda report accepting the Annual Comprehensive Financial Report (ACFR).

III. USE OF RESERVE FUNDS
The following committed reserves are designated by the City in the event of unforeseen expenditures as well as to establish funding for anticipated future expenditures that require ongoing funding for significant future outlays. These committed balances are established by a resolution of the City Council and cannot be changed except by a similar subsequent City Council action. The committed reserves are presented as follows:

A. Economic Uncertainty Reserve
• Purpose: These funds are committed to mitigate annual budget revenue shortfalls as a protection from a fluctuating economy, including unforeseen circumstances, financial hardship or downturns in the economy and/or Council-approved expenditures in excess of revenues.
• Target Level: The City's target will be 25.0% (rounded to the next $100,000) of the General Fund operating expenditures, exceeding the recommendation of the Government Finance Officers Association (GFOA).
• Events or Conditions Prompting Its Use: This reserve may be utilized as needed to pay outstanding operating expenditures due to budgeted revenue shortfalls. Use shall be prompted by:
o A 5%or greater decrease in property or sales taxes
o Reductions in revenue due to actions by the state/federal government o Other unforeseen circumstances
B. Building Replacement and Maintenance Reserve
• Purpose: These funds are committed for non-routine maintenance, remodeling, or replacement of key City-owned buildings and are established to provide capital repair and replacement funding as the City's infrastructure deteriorates over its expected useful life. • Target Level: 15% of any operating year-end surplus (after Reserve A is fully funded) will be deposited in this reserve. Page 294 of 403

EXHIBIT A

CITY OF UPLAND

GENERAL FUND RESERVE POLICY
• Events or Conditions Prompting Its Use: This reserve may be utilized for capital projects approved by the City Council.

C. Pension Stabilization Reserve
• Purpose: These funds are committed to mitigate volatile annual increases in CaIPERS contribution rates. Funds deposited in this reserve will be remitted to the City's PARS Pension Stabilization Fund Trust until the City Council determines funds are needed to help offset annual CaIPERS' contributions.
• Target Level:
o Pension Stabilization Fund Trust: 40%of any year-end operating surplus(after Reserve A is fully funded)will be deposited in this reserve.
• Events or Conditions Prompting Its Use: The City Council may decide as part of its annual or mid-year budget process to expend some or all of the accumulated Pension Stabilization Reserve Fund balance to pay down accrued unfunded pension liability.

D. Infrastructure Improvement Reserve
• Purpose: These funds are committed for non-routine maintenance, construction, or replacement of key City-owned infrastructure assets (e.g., streets, sidewalks, tree trimming, etc.) and are established to provide capital repair and replacement funding as the City's infrastructure deteriorates over its expected useful life. • Target Level: 40% of any year-end operating surplus (after Reserve A is fully funded) will be deposited in this reserve.
• Events or Conditions Prompting Its Use: This reserve may be utilized to fund or assist with the funding of capital projects approved by the City Council.

IV. Replenishment of Unreserved Fund Balance
At the end of the year, the Administrative Services Department reports on the audited year-end fiscal results. Should actual General Fund revenues exceed expenditures, a year-end operating surplus shall be reported. Should the General Fund's Unassigned Fund Balance be in a deficit position due to any long- term internal borrowing, despite being excluded from the ACFR due to compliance with GASB 54, such reserves shall still receive an allocation of year-end operating surplus as elaborated below.

Allocation of any year-end operating surplus will be distributed throughout the four established reserves as follows:
• The Economic Uncertainty Reserve (Reserve A) has a target level and is prioritized for replenishment should the reserve be employed or if Reserve A increases as a result of growth in the City's annual operating budget. The City's goal will be to replenish this reserve, if used, within five fiscal years.
• Once Reserve A is fully funded, the remaining year-end operating surplus shall be distributed to the following reserves:
o 15%to the Building Replacement and Maintenance Reserve (Reserve B) o 40%to the Pension Stabilization Reserve(Reserve C)
o 40%to the Infrastructure Improvement Reserve(Reserve D)

Page 295 of 403 ends

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
UPLAND, CALIFORNIA ESTABLISHING THE
APPROPRIATIONS LIMIT FOR THE 2026-2027 FISCAL YEAR
WHEREAS, Section 1.5 of Article XIIIB of the Constitution of the State of California imposes upon units of State and Local Government the obligation to limit each fiscal year's appropriations of the proceeds of taxes to the amount of such appropriations in Fiscal Year 1986-87 as adjusted for changes in cost of living and population; and WHEREAS, Section 7910 of the Government Code of the State of California directs the governing body of each local jurisdiction to establish its appropriation limit by resolution each year; and
WHEREAS, the Finance Manager of the City of Upland has determined the City's appropriations limit for Fiscal Year 2026-2027 in accordance with said provisions of the Constitution and laws of the State of California and the documentation used in said determination is available in the Finance Division of the City of Upland.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF UPLAND AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated herein by this reference.

SECTION 2. Calculation of said limit for the City shall be determined (1) by using the California population growth of the City of Upland, and the change in Per Capital Personal Income, both as determined by the California Department of Finance; and (2) based upon the above said factors, the appropriations limit of the City of Upland for the Fiscal Year 2026-2027 is hereby found and determined to be $159,659,671.

SECTION 4. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

Page 296 of 403 ends

Section 6. Effective Date. This Resolution shall become effective immediately.

PASSED, APPROVED and ADOPTED this 8th day of June, 2026.

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:

Keri Johnson, CMC, City Clerk

Page 297 of 403 ends

APPROPRIATIONS LIMIT CALCULATION
Article XIII B of the State Constitution, commonly referred to as the "Gann Limit", was adopted when California's voters approved Proposition 4 in November 1979. The limit has been modified by two subsequent initiatives-- Proposition 98 in 1998 and Proposition 11 in 1990--but its basic framework remains in place today.

Article XIII B places an annual limit on the appropriation of tax proceeds that can be made by the state, school districts and local governments in California. These limits are based on the amount of appropriations in the 1978-79 "base" year, as adjusted each year for population growth and cost-of-living factors. State and local governments are precluded from retaining any "excess revenues" above the limit. Article XIII B also requires the state to reimburse local governments for the cost of certain state mandates. The limit is different for every agency and changes each year.

For fiscal year 2026-27, the estimated tax proceeds appropriated by the Upland City Council are under the limit. The Appropriations Limit for fiscal year 2026-27 is $159,659,671. This amount is the maximum amount of tax proceeds the City is able to appropriate and spend in fiscal year 2026-27. The appropriations subject to the limit are $49,206,537 leaving the City with a remaining appropriations capacity of$110,453,131.

Part I -Calculation of Appropriations Limit
FY 2025-26 Appropriations Limit Adopted by the City Council $ 152,216,294 Change in County Population (-0.06%): 0.9994 (a) Change in Per Capita Personal Income (4.95%) 1.0495 (b) Total Annual Adjustment Factor(0.9994 x 1.0495) 1.0489 Annual Adjustment(152,216,294 X 1.0489) 7,443,377 Appropriations Limit-Fiscal Year 2026-27: $ 159,659,671 Part II -Appropriations Subject to the Limit
Proceeds from Taxes $ 50,041,010
Less: Debt Service Payments (834,470)
Total Appropriations Subject to the Limit $ 49,206,540 Part III -Calculation of Appropriations Over/Under the Limit Appropriations Limit- Fiscal Year 2026-27 $ 159,659,671 Less: FY2026-27 Appropriations Subject to Limitation (49,206,540) Total Appropriations Under the Limit $ 110,453,131 (a) Source: State of California, Department of Finance, Price and Population Information (b) Source: State of California, Department of Finance, Price and Population Information

Page 298 of 403 ends

Schedule A
City of Upland
Appropriations Limit Calculation
Fiscal Year 2026-27
Part I -Calculation of Appropriations Limit
FY 2025-26 Appropriations Limit Adopted by the City Council $ 152,216,294 Change in County Population (-0.06%): 0.9994 (a) Change in Per Capita Personal Income (4.95%) 1.0495 (a) Total Annual Adjustment Factor(0.9994 x 1.0495) 1.0489 Annual Adjustment(152,216,294 X 1.0489) 7,443,377 Appropriations Limit - Fiscal Year 2026-27: $ 159,659,671 Part II -Appropriations Subject to the Limit
Proceeds from Taxes from Schedule B: $ 50,041,010.00 Less: Debt Service Payments $ (834,470.00) Total Appropriations Subject to the Limit $ 49,206,540 Part Ill -Calculation of Appropriations Over/Under the Limit Appropriations Limit- Fiscal Year 2026-27 $ 159,659,671 Less: FY2026-27 Appropriations Subject to Limitation (49,206,540) Total Appropriations Under the Limit $ 110,453,131 (a) Source: State of California, Department of Finance, Price and Population Information, May 2026 (b) Source: State of California, Department of Finance, Price and Population Information, May 2026

Page 299 of 403 ends

Schedule B
City of Upland
Schedule of Estimated Revenues
Proceeds and Non-Proceeds of Taxes
For the Fiscal Year 2026-27
Proceeds Non-Proceeds Total
of of Proceeds/
Taxes Taxes Non-Proceeds
General Fund
Taxes
Property Taxes 22,293,000 22,293,000 Property Tax - RPTTF Residual 1,952,030 1,952,030 Sales Tax 22,634,740 22,634,740
Business License Tax 1,193,410 1,193,410 Rock Extraction Tax 252,180 252,180 Transient Occupancy Tax 414,020 414,020 Real Property Transfer Tax 337,260 337,260 Trailer Coach in Lieu 102,650 102,650 Motor Vehicle in Lieu 120,570 120,570 Weed Abatement Assessments 33,000 33,000 Franchises 1,242,550 1,242,550
Disability Access Fee 22,000 22,000
Licenses and Permits 2,264,640 2,264,640
State Subventions and Other
State Mandated Costs 144,000 144,000
Police Officer Standard Training 30,000 30,000 Library Grants 35,540 35,540
User Fees-Charges for Services 3,209,260 3,209,260 Fines and Forfeits 632,350 632,350
Use of Money and Property 942,250 1,045,590 1,045,590 Other Revenue 4,718,070 4,718,070
Proceeds 49,299,860 78.66%
Non-Proceeds 13,377,000 21.34%
Sub-total (excluding interest) 49,299,860 13,377,000 62,676,860 Interest allocation 741,150 201,100 942,250 $ 62,676,860 100.00% $ 50,041,010 13,578,100 $ 63,619,110 Special Revenue Funds
Public Safety Augmentation Fund $1,434,780 Gas Tax& RMRA Fund 4,529,220
Measure I Fund 2,097,600
Parking Business Improvement Area Fund 63,000 Air Quality Management District Fund 100,000 Other 7,478,250
Capital Projects Funds 1,815,320
Enterprise Funds 67,481,610
Internal Service Funds 25,100,360
Total -All Proceeds and Non-Proceeds $ 50,041,010 123,678,240 $ 173,719,250

Page 300 of 403 ends

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

UPLAND, CALIFORNIA PLACING A TWO-YEAR PAUSE ON

REVENUE GENERATED FROM LEASES ON CITY PARK

PROPERTY FOR USE ONLY FOR THE PARK CONTAINING

THE LEASE OR ANY PARK LOCATED IN THE SAME

DISTRICT
WHEREAS, on June 24, 2023, the City Council adopted Resolution No. 6713 assigning all future revenues generated by leases on City park property for use in that park or another park located in the same City Council district; and WHEREAS, the City's proposed Fiscal Year 2026-27 — 2027-28 biennial budget has a $5.7 million and $6.1 million deficit, respectively; and WHEREAS, at the Special City Council meeting held on May 18, 2026, the City Council supported a Finance Committee recommendation to place a two-year pause on the designation of the park lease revenue in an effort to assist with the proposed budget deficit; and
WHEREAS, the existing balance in the Council District's park lease revenue designated reserve will remain available for use in parks.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF UPLAND AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated herein by this reference.

SECTION 2. The City Council does hereby approve and adopt, effective July 1, 2026, a two-year pause on the designation of the park lease efforts.

SECTION 3. The allocation of revenue generated by leases on City park property through June 30, 2026 will remain in the General Fund for Fiscal Year 2026-27 and Fiscal Year 2027-28 to reduce the General Fund's budget deficit.

SECTION 4. Compliance with California Environmental Quality Act. The City Council finds that this Resolution is not subject to the California Environmental Quality Act ("CEQA") pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. Further, if the activity is deemed a project this City Council finds that this Resolution is exempt pursuant to Section 15061(b)(3) of the State CEQA Guidelines.

SECTION 5. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

Page 301 of 403 ends

Resolution No.

Page 2 ends

SECTION 6. Severability. If any section, subsection, subdivision, sentence, or clause or phrase in this Resolution or any part thereof is for any reason held to be unconstitutional, invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Resolution or any part thereof. The City Council hereby declares that it would have adopted each section irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, or phrases are declared unconstitutional, invalid, or ineffective.

SECTION 7. Effective Date. This Resolution shall become effective immediately.

PASSED, APPROVED and ADOPTED this 8th day of June, 2026.

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:

Keri Johnson, CMC, City Clerk

Page 302 of 403 ends

RESOLUTION NO. 6713

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

UPLAND, CALIFORNIA, TO ASSIGN REVENUE GENERATED

FROM LEASES ON CITY PARK PROPERTY FOR USE ONLY

FOR THE PARK CONTAINING THE LEASE OR ANY PARK

LOCATED IN THE SAME DISTRICT
WHEREAS, there are currently nine (9) leases on City park properties generating hundreds of thousands of dollars a year; and WHEREAS, revenue generated by the leases on City park property is currently deposited in the General Fund; and
WHEREAS, the City Council desires to enhance the environmental and fiscal sustainability of all parks located in the City of Upland for the benefit of park patrons and the residents of the City; and
WHEREAS, at its January 24, 2022 meeting, the City Council instructed staff to establish a policy designed to assign revenue generated by leases on City park property specifically for the benefit of the parks in which the leases are located and other parks in the same City Council district; and
WHEREAS, the City Council desires to assign all future revenues generated by leases on City park property for use in that park or another park located in the same City Council district.

NOW THEREFORE, the City Council of the City of Upland hereby finds, determines and resolves as follows:

Section 1. The above recitals are true and correct.

Section 2. The City Council hereby adopts a policy, effective July 1, 2023, by which revenue generated by leases on City park property shall be assigned and restricted for the use of and benefit for the City park in which the lease is located and any other City park located in the same City Council district as that park.

Section 3. This allocation of revenue generated by leases on City park property will apply to all future leases entered into that are located in City parks.

Section 4. Any use of revenue generated by leases on City park property shall be brought before and approved by the City Council through the budget or staff report process.

Section 5. Compliance with California Environmental Quality Act. The City Council finds that this Resolution is not subject to the California Environmental Quality Act ("CEQA") pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly.

Page 303 of 403 ends

Resolution No. 6713

Page 2 ends

Further, if the activity is deemed a project this City Council finds that this Resolution is exempt pursuant to Section 15061(b)(3) of the State CEQA Guidelines.

Section 6. Certification. The City Clerk shall certify the adoption of this Resolution and enter it into the book of original resolutions.

Section 7. Effective Date. This Resolution shall take effect upon its adoption.

PASSED, APPROVED and ADOPTED this 24th day of April, 2023.

Bill Vel o, Mayor
I, Keri Johnson, City Clerk of the City of Upland, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council held on the 24th day of April, 2023, by the following vote:

AYES: Mayor Velto, Councilmembers Garcia, Breitling, Maust, Zuniga NOES: None
ABSENT: None
ABSTAINED: None
ATTEST: j.

Keri Johnson, city erk

Page 304 of 403 ends

4OF UPL
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City Manager's Budget Message
Honorable Mayor and Council Members:

I am pleased to present the proposed Fiscal Year 2026/2027 (FY 27) and Fiscal Year 2027/2028 (FY 28) Operating and Capital Budget for your review and consideration.

Development of this Two-Year Budget required disciplined financial planning and a continued commitment to the responsible stewardship of public resources. Departments were directed to submit rollover Operations and Maintenance budgets while absorbing contractual and operational cost increases wherever possible.

Like many primarily residential communities,the City of Upland faces the challenge of balancing limited revenue growth against rising operational demands. At the same time, cities across California continue to face reduced State support, ongoing revenue shifts to address State budget shortfalls, and persistent inflationary pressures impacting the cost of goods and services nationwide. Nevertheless, through the leadership of the City Council and the collective efforts of City staff, Upland has made meaningful progress in strengthening its financial position over the past several years. While the proposed budget relies on the strategic use of one-time funds to remain balanced,those resources are available because of the City's long-term fiscal planning and prudent reserve policies.

Specifically, the City previously established and funded both the Economic Uncertainty Reserve and the Section 115 Pension Trust, which currently maintain balances of approximately $16 million and $12 million, respectively. This financial foresight has positioned the City to address current economic challenges while maintaining essential municipal services and operational stability.

Consistent with the City's General Fund Reserve Policy,the Economic Uncertainty Reserve exists to mitigate revenue shortfalls resulting from economic downturns, unforeseen financial hardship, or Council-approved expenditures that exceed revenues. The Policy authorizes the use of these funds when significant declines in major revenue sources occur, including a 5% or greater reduction in property or sales tax revenues.

This fiscal year,the City has experienced a 13%decline in sales tax revenues from the original FY 26 projections, with limited growth anticipated in FY 27 and FY 28. Accordingly, the proposed budget includes the use of $3,185,230 from the Economic Uncertainty Reserve in FY 27 and $3,286,230 in FY 28. In accordance with City policy, these funds are required to be replenished within five years.

Page 305 of 403 ends

In addition,the proposed budget utilizes the Section 115 Pension Trust to offset projected pension cost increases above the FY 25 baseline contribution level. The Trust remains an important financial tool in stabilizing future pension obligations; the City anticipates pension payments will level off between FY 31 and FY 38, at which time the unfunded liability is currently projected to be fully amortized. The proposed use of the Section 115 Trust totals $1,209,142 in FY 27 and $1,141,022 in FY 28.

The City will also utilize one-time savings generated within the Self-Funded Liability Internal Service Fund as a result of a revised cost allocation methodology. Under the updated approach, insurance premium costs are allocated proportionally based on the funds associated with City- owned assets and liabilities. Application of this methodology to FY 24 through FY 26 generated savings that will support the General Fund in the amounts of$1,020,343 in FY 27 and$1,500,000 in FY 28.

For FY 27, the proposed budget includes General Fund operating expenditures of$67,988,630, total operating expenditures across all funds of $182,897,560, and capital improvement expenditures of$62,031,020. For FY 28, the proposed budget includes General Fund operating expenditures of$69,251,560, total operating expenditures across all funds of$187,221,680, and capital improvement expenditures of$19,660,000.

Projected revenues for FY 27 total $63,610,400 in the General Fund and $174,878,280 across all funds. Projected revenues for FY 28 total $64,929,940 in the General Fund and $177,829,780 across all funds. To maintain a balanced General Fund budget, the proposed use of one-time funding sources totals $5,414,715 in FY 27 and $5,927,252 in FY 28.

The proposed budget also includes enhanced investment in landscape maintenance and tree trimming services, as well as targeted staffing adjustments identified in the FY 28 Schedule of Positions. These investments reflect the City's ongoing commitment to maintaining core public services and preserving community quality of life.

Despite ongoing fiscal constraints, City departments continue to deliver exceptional service with limited resources. However, current service levels in several operational areas remain below the standards our residents expect and deserve. Staff will continue pursuing operational efficiencies and cost-saving measures while maintaining service delivery to the greatest extent possible. At the same time, the City must continue exploring sustainable long-term revenue solutions to address critical community priorities.

Key priorities include improving 9-1-1 police response times, addressing homelessness, accelerating pothole repairs, advancing citywide street improvements, and repairing deteriorated sidewalks. These needs remain central to the City Council's strategic goals and to the community's long-term quality of life.

While the proposed FY 27 and FY 28 budget is structurally balanced through the temporary use of one-time funds, this approach is not sustainable over the long term. Accordingly, the City will continue engaging the Upland community to better understand resident priorities and gauge potential support for additional local funding measures. Should the community express interest,

Page 306 of 403 ends

potential revenue options are anticipated to be presented to the City Council for consideration during the 2026 calendar year. These efforts would strengthen the City's long-term fiscal sustainability and reduce future reliance on one-time revenues.

Preparation of the proposed annual budget was made possible through the dedicated efforts of the Administrative Services Department, department directors, and City staff across all departments.

I would also like to acknowledge the Mayor and City Council for your continued leadership and commitment to maintaining the highest standards of fiscal responsibility and professional municipal management in service to the Upland community.

Respectfully submitted,
Michael Blay
City Manager

Page 307 of 403 ends

BUDGET OVERVIEW
For FY 26/27 projected citywide operating revenues of$174,888,990 represent an increase of$6.7 million compared to the prior year. The funds with the highest revenues are: General Fund ($63,619,110), Water Utility Fund ($33,120,160), Solid Waste Utility ($20,263,100), and Sewer Utility Fund($13,856,350). Revenue by fund type is depicted in the figure below.

For FY 27/28 citywide operating revenue is projected to be$177,840,490,representing a projected increase of$2.9 million over FY 26/27. The funds with the highest revenues are: General Fund ($64,938,650), Water Utility Fund ($33,102,400), Solid Waste Utility ($21,259,860), and Sewer Utility Fund($14,714,020). Revenue by fund type is depicted in the figure below:

FY 26/27 FY 27/28
TOTAL REVENUES BY FUND TYPE TOTAL REVENUES BY FUND TYPE $174,888,990 $177,840,490
Capital Enterprise Capital Enterprise
Project Funds Project Funds
Funds 38.6% Funds 39.0%

1.0% 1.0%/
Special Special J
Revenue Internal Revenue Internal
Funds Service Funds Service

9.0% Funds g 4% Funds
lie, 14.4% 14.4%
General General
Fund Successor Successor
Fund

36.4% Agency 36.5% Agency

0.6% 0.7%
The FY 26/27 operating and capital expenditure budget totals $245,093,290, including Capital Improvement Project (CIP) requests. Many funds make up the total budget amount, with the largest being the General Fund in the amount of$67,945,210, or 27.72%of the City's total. Other major fund expenditures include the Water Utility Fund ($41,967,650), Solid Waste Utility ($22,482,300), Sewer Utility Fund($16,774, 570), and Gas Tax Fund($4,142,470). In summary, appropriations reflect a total decrease of$213,300, or 0.09%, from the prior year. The General Fund departments were tasked with submitting a maintenance and operations rollover budget for FY 26/27 and absorb contractual increases within their existing budget. Additionally, through the recently completed Water Utility and Sewer Utility Master Plan and 5-Year Rate Plans,the Public Works Department right-sized its operating expenditures in alignment with actual expenditures from previous years, as well as planned operating expenditures as identified in the Rate Plans.

Additionally, as part of the new 5-year Capital Improvement Program, capital projects are now reflected within the fiscal year that construction is expected to be contractually awarded.

Page 308 of 403 ends

The FY 27/28 operating and capital expenditure budget totals $206,849,360, including CIP requests. The largest fund expenditures include: General Fund($69,208,110),Water Utility Fund ($49,162,090), Solid Waste Utility ($23,046,670), and Sewer Utility Fund ($17,779,960), and Measure I Fund($2,234,730). Appropriations reflect a projected total decrease of$38,243,930 or

18.5% from FY 26/27. The most notable decreases include: $3.9 million in General Fund Capital Projects, $2.0 million in Gas Tax Fund, $12.3 million in Measure I Fund, and $10.5 million in RMRA Fund. As part of the new 5-year Capital Improvement Program, capital projects are now reflected within the fiscal year that construction is expected to be contractually awarded.

FY 26/27 FY 27/28
Total Expenditures by Fund Type Total Expenditures by Fund Type $245,093,290 $206,849,360
Capital
Capital Project Enterprise
Project Funds Rinds
Funds Enterprise 1 3%� 43.5%

5.8% — Funds...

Special_ Special— ` Internal
Internal Revenue Service
Revenue Service Funds
Funds
Funds Funds 8.4% 12 7%

18.1% 10.5%
General \
Successor General Successor
Fund Agency Funds Fund2 �Agency Funds 7 7 ° 0.5% 33.5% 0.6%
In FY 26/27 Personnel costs inclusive of all City funds are increasing by $6.5 million from $43.8 million to $50.3 million. The majority of increases relate to merit increases and negotiated bargaining unit Cost of Living Adjustment increases ($4.6 million). In total, the number of authorized FTE positions increased from the FY 25/26 amended budget by 12.0 to 302.0 FTE's; with the personnel increase associated with these 12.0 added FTEs at approximately $1.6 million.

Additionally,as part of the FY 25/26 budget,there were three(3)positions under the Public Works Department Fleet Division which were "frozen". At that time, the Public Works Department wanted to explore outsourcing vehicle maintenance and repairs to local auto dealerships to reduce operational costs. This pilot program actually resulted in a delay in returning vehicles back to employees, an increase in costs, and created a negative impact - especially to the Police Department. As part of the FY 26/27 budget, Public Works will "unfreeze" these positions at a cost of approximately $0.3 million.

In FY 26/27 maintenance and operation appropriations (excluding the UAL& Employee Benefits Internal Service Fund) are increasing by $6.5 million from $111.7 million to $118.2 million. Net changes are attributed to:
• $3.3 million for increases in utility funds' costs of operation following a recently completed Water Utility and Sewer Utility Master Plans and 5-Year Rate Plans; • $2.4 million decrease in Special Revenue funds which includes the federal ARPA funding

Page 309 of 403 ends

which expires September 30, 2026 for infrastructure projects, and December 31, 2026 for all remaining projects;
• $1.2 million increase in the General Fund related to payments to CalPERS for City's UAL expenses due to prior investment and non-investment losses that continue to directly impact the unfunded liability;
• $1.8 million increase in Internal Service Funds (excluding the UAL & Employee Benefits Internal Service Fund), primarily a result of increases of$1.3 million in the Self-Funded Liability Fund with the most significant increase due to actual General Liability insurance premium increase of 24.4%;
• $0.9 million increase in Gas Tax,RMRA, and Measure I Funds due to additional engineering staff to oversee the backlog of necessary street repairs and improvements; and • $1.6 million decrease in the Successor Agency funds as a result of a decrease in scheduled bond payments.

In FY 26/27 Capital Projects & Equipment appropriations decreased by $13.8 million from $78.7 million to $64.9 million. The City prepared its first 5-Year CIP in FY 25/26 and has continued to refine the project schedule to more appropriately align the capital project funding with the fiscal year that the project is expected to be contractually awarded. That process helps the Finance Division ensure there is budget and cash available to complete needed capital improvement projects.

FY 26/27 FY 27/28
Total Expenditures by Category Total Expenditures by Category $245,093,290 $206,849,360
Capital Projects
Capital Projects &Equipment
&Equipment - 4_

10.6%

26.5% Salaries&
Benefits Salaries&

20.5% Benefits
Maintenance Maintenance
&Operations_ &Operations

53.0% 64.0%

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GENERAL FUND
The ending FY 25/26 General Fund balance is projected to be $16,233,280. This amount does not include funds that are held in the City Designated General Fund Reserves. A summary including most of the General Fund Reserves projected as of July 1, 2026, are illustrated in the following table:

General Fund Reserves
Restricted (Section 115 Pension Trusts) $12,023,560 Committed:

Economic Uncertainty Reserve 12,814,770
General Plan Update Reserve 1,015,607
Committed Total $13,830,377
City Council-Designated:

Building Replacement and Maintenance 3,424,397
Reserve
Infrastructure Improvement Reserve 5,048,855
City Council-Designated Total $8,473,252
Total General Fund Reserves $34,327,189
General Fund Revenues:

For FY 26/27 total General Fund operating revenues are projected to be $63,619,110, which is an increase of$0.5 million from the prior year's original budget. For FY 27/28, total General Fund operating revenues are projected to increase to$64,938,650. The General Fund revenues by source are depicted in the following figures:

FY 26/27 FY 27/28
General Fund Revenue by Source General Fund Revenue by Source $63,619,110 $64,938,650
Property Property
Taxes 38.5% Sales Tax Taxes 39.0% Sales Tax

35.6% 35.8%
Rether
venue Other Taxes Revenue Other Taxes

5.4% �sr°Of 5.2%
L7se9 6f Licenses& Money and
Licenses&
Money and Permits 3.6% I °
Fines& Property Fines& Permits 3.6%
Property Forfeitures Charges fo Other Governments 3.1% Forfeitures Charges for Other Governments

3.1% 1.0% Service 5.0% 0.3% 1.0% Service 4.8% 0.3%

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• Property Taxes
For FY 26/27 property tax revenues are projected to be$24,501,250. This estimate reflects an overall increase of$1,124,500 over the prior year's budget. For FY 27/28 property tax revenues are projected to be$25,351,350,which is an increase of$850,100 over FY 26/27.

The increase is in alignment with the recent past which reflect slower market activity, but still allows for minor increases due to home sales,construction and inflation pushing values higher.
• Sales Tax
For FY 26/27 forecasts provided by our sales tax consultant,HdL Companies, estimate that retail sales tax revenues will be$22,634,740;a decrease of$1,114,670 from the prior year's budget. For FY 27/28 projected retail sales tax revenues will be $23,246,740. Revised sales tax revenue projections in May 2026 for FY 25/26 were reduced by 12.7%, or $3.2 million from original projections adopted in June 2024. This trend is expected to continue in FY 26/27 and FY 27/28 due to subdued consumer spending as a result of a combination of economic uncertainty, structural fiscal changes, and external shocks. Specifically, Upland has seen a dramatic decrease in auto/transportation, and building/construction which impacts the City's revenue greatly because the top 10 sales tax producers account for 56% of the total sales tax revenue generated.
• Other Taxes
For FY 26/27 it is projected that other tax revenues will be $3,439,420; a decrease of $285,490 from the prior year's budget mainly due to a decrease in Franchise Tax as a result of a shift in consumer activity away from standard cable services to online streaming services. For FY 27/28, other tax revenue is projected to be $3,389,260. • Licenses & Permits
For FY 26/27 revenue from Licenses and Permits is estimated to be $2,264,640, which is a slight increase over the prior year's budget of $41,900. For FY 26/27, revenue is projected to increase to $2,342,470.
• Charges for Services
For FY 26/27 revenue from Charges for Services is estimated to be $3,209,260, which is an increase over the prior year's budget of$172,140. For FY 27/28, revenue is projected to decrease to $3,089,930. The primary reason for the decrease in revenue from FY 26/27 to FY 27/28 is that July 2026 will be last year that Upland will host the Light Up the Night 4th of July celebration. This event has been held at the Cable Airport which will be expanding its runway and other services resulting in a lack of future space to hold community-wide events. As a result, FY 27/28 will not realize the revenue generated in previous years.
• Use of Money and Property
For FY 26/27 revenue from Use of Money and Property is estimated to be $1,987,840, which is a decrease of$1,055,380 over the prior year's budget of$3,043,220. The primary reasons are a decrease in lease revenue from Upland Tesla not renewing their lease of 2.01 acres for temporary park/store of vehicles. Additionally, interest income from the 115

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Pension Trust had previously been enveloped under the General Fund. Once corrected,the interest income is now assigned to the Section 115 Pension Trust. For FY 27/28 revenue is projected to be $1,980,940.
• Other Revenues
For FY 26/27 Other Revenues is estimated to be $4,740,070, which is an increase over the prior year's budget of$1,374,640 primarily due to increases in Administrative Service Fees as result of an updated Cost Allocation Plan (CAP). For FY 27/28 Other Revenues is projected to remain at the same level. The CAP is used to support budget development, internal cost recovery, grant reimbursement, and other cost-based financial decisions.

Because City operations, staffing, budgets, and fund activity change over time, periodic updates to the CAP are a prudent practice to maintain accurate and equitable cost allocations. With the continued growth of the Enterprise Funds to manage operational and capital needs, the CAP allocations to those Funds have increased for Fiscal Year 2025-26 resulting in an overall $1.4 million increase to the General Fund. • Fines & Forfeitures
For FY 26/27, revenue from Fines &Forfeitures will be $632,350, which is an increase of $70,090 over the prior year. For FY 27/28 revenue is projected to be at the same level. • Transfers In
For FY 26/27 Transfers In are estimated to be$100,000 of Public Education&Government (PEG) funds from the Information Systems Fund to Building Maintenance Fund for upgrades to the City Council chambers to comply with the 2006 Digital Infrastructure and Video Competition Act. PEG funds are paid by cable companies and not by taxpayers.

This is a restricted revenue source that is required to be used towards broadcasting of local events and government proceedings within the community. Per SB707, new standards have been established related to public meeting access, participation, and transparency, including enhanced requirements for remote participation and meeting technology. The planned upgrades will position Upland to meet the statutory obligations while continuing to provide reliable, high-quality access to City Council and committee meetings.

General Fund Expenditures:

General Fund operating expenditures are projected to be$67,945,210 which is $4.8 million higher than the prior year's original budget. The change is due to increases in budgeted personnel services totaling $3.6 million and an increase in operations and maintenance totaling $1.2 million.

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FY 26/27 General Fund FY 27/28 General Fund
Expenditures by Category Expendiures by Category
$67,945,210 $69,208,110
Salaries&
Benefits Salaries&

47.3% Benefits,
‘_______

48.7%
ii
11111
Maintenance J Maintenance
&Operations &Operations,

52.7% 51.3%
• Personnel
General Fund personnel costs are projected to total $31.4 million, an increase of $3.6 million over the prior year's adopted budget. The increase is primarily due to negotiated bargaining unit COLA's, merit increase, position reclassifications, new positions, unfreezing of positions and salary split allocations/promotion ($2.9 million).

Additionally,after a detailed review of salaries and overtime,it was realized that the Police Department overtime budget and the Recreation and Community Services Division part- time salaries budget have not been adjusted in several years. As a result, these budgets were adjusted to"right-size"based on a review of previous years expenditures and planned program/events as part of the biennial budget. The impact to these corrections was $0.5 million and $0.2 million, respectively.
• Maintenance and Operations (M&O)
The maintenance and operations budget is projected to be $35,824,750, which is an increase of$1.2 million over the prior year's adopted budget. The increase in operations and maintenance is primarily due to a$0.6 million increase in Unfunded Actuarial Liability (UAL) expenses to CalPERS due to investment and non-investment losses that continue to directly impact the unfunded liability, $0.3 million in anticipated increased payments for sales tax sharing agreements based on sales tax projections provided by HdL for FY 26/27, and$0.3 million in building maintenance due to increased costs for the enhanced landscape maintenance services 3-year contract. The increase would have been higher; however, offsetting credits were applied to the Self-Funded Liability Fund due to a recent update in that fund's general liability allocation method. As a result of this change in methodology, the allocation was applied to FY 23/24, FY 24/25, and FY 25/26 with the savings applies to FY 26/27 and FY 27/28 to reduce the General Fund operating deficit.

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The General Fund expenditures by department are depicted in the following figures below:

FY 26/27 General Fund FY 27/28 General Fund
Expenditures by Department Expenditures by Department $67,945,210 $69,208,110
Development Services Development Services

7.4% /— 7.5%
Engineering and Administrative Engineering and Administrative Public Works Services Public Works Services

20.8% 13.6% 20.5% 13.2%
General Police 53.5% General Police 54.4% Government Government

4.7% 4.4%

HOUSING FUND
The Housing Division is responsible for the administration of the Low- and Moderate-Income (LMI)Housing program. Available resources provide for the development and implementation of housing programs to increase and improve or preserve affordable housing within the City's corporate limits for persons or families of low- to moderate-income. The total appropriations for the Housing Fund are $5,900,660 for FY 26/27, increase of$1.0 million due to higher insurance premiums, as realized across all City funds, and higher property management expenses for the City's low-income housing facilities. Total appropriations for FY 27/28 are $6,311,100.

STREET MAINTENANCE AND IMPROVEMENT FUNDS
The City receives three sources of funds for street infrastructure improvements. The Gas Tax Fund and Road Maintenance Rehabilitation Account(RMA) Fund accounts for gasoline taxes received from the State of California, and the Measure I Fund accounts for the City's share of San Bernardino County revenue received from the State of California from a special 1/2% sales tax.

For FY 26/27,the total budget for street improvement projects from these sources is $31,480,150, with $28,449,310 of that budgeted specifically for street-related capital projects. The FY 27/28 budget is $6,589,460, in addition to any remaining unused funds carried over from FY 26/27. The City prepared its first 5-Year CIP in FY 25/26 and has continued to refine the project schedule to more appropriately align the capital project funding with the fiscal year that the project is expected to be contractually awarded. The resulting decreases in the budget do not impact planned projects but instead move the capital projects to their more appropriate fiscal year. That process helps the Finance Division ensure there is budget and cash available to complete needed capital improvement projects.

Some FY 26/27 and FY 27/28 projects of interest include: 18th Street Rehabilitation(Mountain to Euclid),Campus Avenue Rehab(9th Street to Foothill Blvd.), 19th Street Reconstruction(Mountain to Euclid), Mountain Avenue Rehabilitation (20th to 23rd), Grove Avenue Rehabilitation (Foothill

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to 15th Street), Foothill Blvd. Rehab (Mountain to San Antonio/(Benson to Mountain/Central to Benson), 14th Street Rehabilitation (Campus to Grove), and Citywide Street Overlays and ADA Improvements.

HOME INVESTMENT PARTNERSHIP PROGRAM/CALHOME PROGRAM
Grant revenues are received from the State of California and the U.S. Housing and Urban Development Department. Revenues are loaned to local low-income individuals and families with the purchase of their first home, owner occupied housing rehabilitation, tenant based assistance, and rental rehabilitation programs. The City anticipates providing $850,000 in loans to eligible residents in FY 26/27 and another$850,000 in FY 27/28.

COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS (CDBG)
This year's CDBG program has a total allocation of$1,253,470. The recommendations for these funds have been processed and approved by the CDBG Committee, and the City Council has reviewed and supports the recommendations. These funds continue to address many important community needs that may not otherwise be possible. Programs such as Code Enforcement, Graffiti Removal, and Homeless Services are examples of how these funds directly benefit the Upland community. FY 27/28 CDBG funding is currently unknown, as the City will not receive its allocation amount until the last quarter of FY 26/27.

CITIZEN'S OPTION FOR PUBLIC SAFETY (COPS)
This fund is used to account for the receipt of funds generated by AB 3229 and expenditures must be used for front-line police activities. The total appropriations are $1,408,870, unused budget will be carried over to FY 27/28. Revenues are anticipated to total $275,000 for FY 26/27 and $275,000 for FY 27/28.

AIR QUALITY MANAGEMENT DISTRICT (AQMD)
This fund accounts for the receipt of funds generated by AB 2766, which sets forth requirements for the reduction of air pollution from mobile sources as promulgated by the South Coast AQMD.

The total appropriations are $43,230 for FY 26/27 and $43,700 for FY 27/28, and total estimated revenues are $100,000 for both FY 26/27 and FY 27/28.

CAPITAL PROJECT & DIF FUNDS
Capital Project Funds include Quimby Fee Fund, General Capital Projects Fund, Street & Alley Repairs Fund and Development Impact Fee Funds. Development Impact Fee funds support the City's long-term infrastructure program by ensuring that a portion of growth-related capital costs is funded by new development rather than existing taxpayers. Revenues fluctuate based on construction activity and development trends. The total operating budget is $14,615,730 for FY 26/27 and $2,796,440 for FY 27/28. Projects of interest include: Downtown Urban Space, Memorial Park Rotary Ballfield Light Expansion, McCarthy Park Playground Replacement and Shade Structure, Magnolia Park Parking Lot Rehabilitation, Campus Avenue Storm Drain(Arrow Highway to Foothill), and Citywide Facilities Electrification Master Plan for Electric Vehicles.

The revenues for these funds are derived mostly from development impact fees and are projected to be $2,057,320 for FY 26/27 and $2,067,890 for FY 27/28.

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ENTERPRISE FUNDS

WATER UTILITY FUND
The Water Utility Fund budget includes the cost of delivering water and service to City customers and maintaining the system. Total Water Utility appropriations are $41,967,650 for FY 26/27 and $49,162,090 for FY 27/28. Appropriations include capital improvement budgets of$6,000,000 for FY 26/27 and $12,000,000 for FY 27/28.

Revenues are projected at $33,120,160 for FY 26/27, increase of$1.0 million from FY 25/26 and $33,102,400, for FY 27/28. Year-end available working capital is projected to be $32,045,340 for FY 26/27 and $15,985,650 for FY 27/28. The fund balances are in compliance with the Water Fund Reserve Policy.

FY 26/27 operating expenses are estimated at $36.0 million,net increase of$1.3 million from FY 25/26 due to addition of new positions, increased in labor contracts, administrative services fee to the General Fund, and rising liability insurance premiums. Operating expenses for FY 27/28 are estimated at $37.2 million.

Proposed capital improvement projects of interest for FY 26/27 include: SCADA System Upgrades, Water Master Plan, Foothill Boulevard Water Main Replacement (Mountain to San Antonio), San Antonio Canyon Water Treatment Plant, 18th Street Water Improvements(Mountain to Euclid), Campus Avenue Water Main Replacement (9th Street to Washington and Arrow Highway to Foothill Boulevard), and Citywide Water Main Replacement projects.

SOLID WASTE UTILITY FUND
The Solid Waste Utility Fund budget includes the cost of providing refuse service to City customers. The proposed budget includes funding for the City's contracted solid waste and related services provided by Burrtec Waste Industries. Revenues are projected at $20,263,100 for FY 26/27 and $21,259,860 for FY 27/28. Appropriations are $22,482,300 for FY 26/27 and $23,046,670 for FY 27/28. The Solid Waste fund balance is projected to have a negative fund balance of$1,569,140 by the end of FY 26/27, and a negative fund balance of$3,355,950 by end of FY 27/28.

The current contract with Burrtec allows for CPI increases and that will be applied effective July 1, 2026, to offset operational increases. To address the negative fund balance, the City is conducting a Solid Waste rate review, with proposed rates anticipated for City Council consideration in early 2027. This process is intended to better align revenues with service costs and establish a more sustainable financial structure for the fund.

Significant capital improvement projects include Downtown Trash Enclosures and Landfill Post Closure and General Engineering.

SEWER UTILITY FUND
The Sewer Utility Fund operating budget includes the cost of providing sewer services to City customers and maintaining the system. Total appropriations are $16,774,570, for FY 26/27 and $17,779,960 for FY 27/28.

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FY 26/27 operating expenses are estimated at $15.8 million, an increase of$1.4 million over the prior budget. Notable increases include higher Sewer Treatment Disposal Services, contract services with Inland Empire Utilities Agency (IEUA) who operates the regional sewage system and treatment services, administrative services fees to the General Fund, increase in insurance premiums, and the addition of personnel.

Revenues are projected to be $13,856,350, increase of $1.0 million from FY 25/26. FY 27/28 revenues are estimated at $14,714,020, an increase of $0.9 million from FY 26/27. Ending working capital in FY 26/27 estimated at $5,163,860 and $2,097,920 in FY 27/28. The fund balances are in compliance with the Sewer Fund Reserve Policy.

Appropriations include capital improvement budgets of$1,000,000 for FY 26/27 and $1,000,000 for FY 27/28. Significant capital improvement projects include Citywide Sewer Rehabilitation, Sewer Relocations and Improvements, Sewer Manhole Improvements,and Campus Avenue Sewer Manhole Installation(Foothill Boulevard&West Street).

INTERNAL SERVICE FUNDS

SELF-FUNDED LIABILITY INSURANCE FUND
This fund contains revenues(derived from charges to other funds)and expenditures of$6,547,930, for FY 26/27 increase of $1.4 million due to rising insurance premiums. Healthcare costs are growing at roughly twice the rate of general inflation, and property insurance premiums have surged in recent years due to increased disaster risk, social and political threats, inflationary pressures, and reduced market competition. Appropriations for FY 27/28 at $7,270,070 increase of$0.7 million., For FY 26/27, Self-Funded Insurance expenses have been allocated to other funds based on the fund's percentage of salary costs,percentage of total budget, and property ownership by fund.

FLEET MAINTENANCE AND REPLACEMENT FUND
The Fleet Maintenance and Replacement Fund provides for the operation of the City's Fleet Management division, which accounts for repairs, routine maintenance, and replacement of City vehicles. In FY 26/27,the Fleet Maintenance and Replacement Fund expenses are projected to be at $1,848,620, increase of $396,800, with revenues generated from charges to other funds.

Increase in FY 26/27 is attributed to a change in how fleet maintenance services are provided. As part of the FY 25/26 budget, there were three (3) positions under the Public Works Department Fleet Division which were"frozen". At that time,the Public Works Department wanted to explore outsourcing vehicle maintenance and repairs to local auto dealerships to reduce operational costs.

This pilot program actually resulted in a delay in returning vehicles back to employees,an increase in costs, and created a negative impact - especially to the Police Department. As part of the FY 26/27 budget,Public Works will"unfreeze"these positions at a cost of approximately$0.3 million and perform routine vehicle repairs in-house. Additionally, there is an increase of $201,570 in vehicle purchases. These increases are partially offset by a net decrease of$27,710 in operations and maintenance expenses.

The fund is projected to have a balance of$860,330 at FY 26/27 year-end, which will be used to purchase replacement vehicles in future years. In FY 27/28 expenses are projected to be

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$1,878,010. Vehicle acquisitions included in appropriations total to $814,350 for FY 26/27 and $813,600 for FY 27/28.

INFORMATION SYSTEMS FUND
The Information Systems Fund provides for the operation of the City's Information Systems Division, including maintenance of the City's communications network, computer network and hardware infrastructure. Information Systems expenditures are expected to be $3,624,410 for FY 26/27 and $3,570,280 for FY 27/28. Revenue will be generated from charging other funds and receipt of PEG Fees. Included in FY 26/27 apparitions is a transfer of$100,000 to the Building Maintenance Fund from PEG Fee reserves for the City Council Chamber upgrades mandated by SB 707. The projected fund balance at year end for FY 26/27 is $2,025,030 and $1,673,070 at year end FY 27/28 to be used for information technology projects, upgrades and replacements in future years.

BUILDING MAINTENANCE & OPERATIONS FUND
The Building Maintenance & Operations Fund provides for the operation of the City's Building Maintenance & Operations Division, which maintains the City's facilities. For FY 26/27, Operations costs and maintenance of all City facilities are expected to total $1,837,060 while revenues (charges to other departments/funds) are expected to total $2,137,830, leaving an expected fund balance of$197,080 at year end. For FY 27/28,costs and maintenance are projected to total $1,905,580 and fund balance of$47,070 at year end.

UAL AND EMPLOYEE BENEFITS FUND
The UAL and Employee Benefits Fund allocates and charges Unfunded Accrued Liability(UAL) pension costs and other employee benefit costs among the City's various functions. Total UAL and employee benefit costs are projected at $11,793,650 in FY 2026/27 and $11,722,110 in FY 2027/28,representing an increase of$1,155,400 compared to the FY 2025/26 budget. The increase is primarily attributable to a $0.9 million rise in UAL costs in FY 2026/27. Ongoing market fluctuations continue to affect the City's unfunded pension liability,creating uncertainty regarding future obligations. Annual UAL payments are currently projected to stabilize at approximately $10.35 million by FY 2030/31. Additional cost increases include approximately $0.1 million for Other Post-Employment Benefits (OPEB), primarily retiree health benefits, and $0.1 million for contract and professional services.

LONG TERM FINANCIAL PLANNING
A budget establishes anticipated revenues and expenditures for providing City services over a defined period of time. Long-term financial planning looks beyond the two-year budget cycle to evaluate whether ongoing revenues are sufficient to support service needs, reserve requirements, and known future obligations. To support this effort, the biennial budget includes a five-year financial projection based on current revenue trends and major known or anticipated cost pressures. The projection does not assume significant increases in service levels and does not fully address all long-term infrastructure needs. It does, however, help identify where action is needed to address revenue constraints, reserve replenishment, rising fixed costs, and unfunded infrastructure needs.

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The City's revenue base continues to provide some stability through property tax growth. Property tax revenue slightly increases year-over-year due to transfer of ownership, similar sales prices and units sold, along with a 2% CPI adjustment. However, sales tax remains a significant long-term challenge. As part of the Fiscal Year 2025-26 Mid-Cycle Budget Update, sales tax was projected to decline by $1.6 million and in January 2026, was further reduced by$0.9 million which is 10% lower than original projections developed in Fiscal Year 2024-25. Sales tax revenue continues to decline at an unexpected rate with new projections for Fiscal Year 2025-26 showing a total decrease of$3.2 million,or 12.7%. This decline continues as part of the Biennial Budget for Fiscal Years 2026-27 —2027-28. Because Upland's sales tax base is concentrated among several high- producing sectors and taxpayers, continued weakness in these areas can have a significant effect on General Fund revenues.

These revenue trends, combined with rising costs, contribute to a structural gap between ongoing revenues and ongoing expenditures. The five-year projection shows this gap continuing beyond the biennial budget period, even without assuming significant service level increases. To balance the proposed biennial budget while maintaining current service levels,the City is relying on certain one-time resources, including use of the Economic Uncertainty Reserve. This approach is temporary. The General Fund Reserve Policy requires any funds drawn from the Economic Uncertainty Reserve to be replenished within five years. To help meet this requirement, the City will prioritize available year-end savings, excess revenues, and other one-time resources for Reserve replenishment before committing those funds to new ongoing obligations. Staff will also continue evaluating revenue options, reviewing cost-recovery opportunities, monitoring expenditure controls, and engaging the Upland community regarding priorities and potential interest in additional local funding.

Managing long-term cost pressures is also central to the City's financial planning. The proposed budget uses the Section 115 Pension Trust on a limited, one-time basis to smooth projected increases in CalPERS Unfunded Accrued Liability payments. This helps stabilize near-term pension costs,but the City must still plan for the higher ongoing payment level projected in future years. The City will also continue monitoring other long-term obligations, including whether a similar reserve-based approach may be appropriate for OPEB liability.

Insurance costs are also projected to increase substantially, with premiums and related expenses expected to rise by approximately 24% annually depending on coverage type and fund allocation.

The anticipated increases are primarily driven by the hard insurance market, which is largely outside of the City's control. The last several years, insurance companies have been pulling out of California all together and it is becoming increasingly difficult to get coverage. Items previously covered such as inverse condemnation and subsidence are no longer being covered,or the coverage is limited to a few exceptions. Additionally, "nuclear"verdicts push liability coverage pricing up further. As part of the biennial budget process, the City also updated the Self-Funded Liability Internal Service Fund allocation methodology to better match insurance costs to the funds and activities that generate them. This change results in approximately $2.5 million in General Fund savings applied over the biennial budget.

The City is also strengthening long-term planning for its enterprise funds. For the Water and Sewer Funds,recently completed master plans, five-year rate studies, and utility-specific reserve policies

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provide a more scheduled approach to utility rates,reserves, and capital needs. This helps the City maintain system reliability,phase rate adjustments, and reduce the risk of deferred maintenance or larger rate increases in the future.

The Solid Waste Utility Fund is at an earlier stage of the same process. The fund is projected to end FY 2026-27 and FY 2027-28 with a negative fund balance unless rates are adjusted.To address this issue, the City is conducting a Solid Waste rate review, with proposed rates anticipated for City Council consideration in early 2027. This process is intended to better align revenues with service costs and establish a more sustainable financial structure for the fund.

The five-year projection confirms that the City faces a structural fiscal challenge requiring continued attention beyond the biennial budget. By identifying this issue early, the City can take measured steps to preserve current service levels, rebuild reserves, improve cost recovery, and address known obligations before more disruptive corrections are needed.

CONCLUSION
The Mayor and City Council continue to demonstrate strong leadership and a steadfast commitment to fiscal responsibility and professional municipal management in service to the Upland community. This commitment is reflected in the City's General Fund Designated Reserves, which currently exceed $34 million. These reserves have been built through prudent financial planning and a deliberate effort to prepare for future economic challenges.

The City remains dedicated to preserving the high quality of life that Upland residents expect while maintaining financial self-reliance during uncertain economic conditions. The strategic use of reserves, fund balances, and accumulated savings included in this budget is intended to be temporary.

In the coming months, City staff will continue engaging with the community to better understand residents' priorities and gauge interest in potential local funding measures. Should the community express support, these funding options are expected to be presented to the City Council for consideration during the 2026 calendar year.Additional local revenues could strengthen the City's long-term fiscal stability and reduce reliance on one-time funding sources in future budget cycles.

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FY 2026-27 SUMMARY OF CHANGES IN FUND BALANCE r 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 $ 63,619,110 $ - $ - $ 63,619,110 $ 67,945,210 $ - $ - $ 67,945,210 $ (4,326,100) $ 14,637,260 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 $ 63,619,110 $ 4,394,380 $ - $ 68,013,490 $ 67,945,210 $ - $ - $ 67,945,210 $ 68,280 $ 14,637,260 201 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 DlF 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 - - - - 242,500 3,986,640 - 4,229,140 (4,229,140) 224,290 426 Street&Alley Repairs 1,078,470 404,920 - - 404,920 171,090 923,970 - 1,095,060 (690,140) 388,330 Total Capital Project Funds $ 21,078,860 $ 1,815,320 $ - $ - $ 1,815,320 $ 440,100 $ 13,696,230 $ - $ 14,136,330 $ (12,321,010) $ 8,757,850 638 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 35,967,650 6,000,000 - 41,967,650 (7,712,370) 32,045,340 641 Solid Waste Utility 61,950 20,263,100 588,110 - 20,851,210 22,057,940 424,360 - 22,482,300 (1,631,090) (1,569,140) 645 Sewer Utility 7,598,460 13,856,350 483,620 - 14,339,970 15,774,570 1,000,000 - 16,774,570 (2,434,600) 5,163,860 646 Sewer DIF 1,075,780 107,000 - - 107,000 2,700 200,000 - 202,700 (95,700) 980,080 Total Enterprise Funds $ 59,910,390 $ 67,481,610 $ 2,206,850 $ - $ 69,688,460 $ 73,804,560 $ 17,843,940 $ - $ 91,648,500 $ (21,960,040) $ 37,950,350 751 Self-Funded Liability Insurance $ (3,257,950) $ 6,547,930 $ - $ - $ 6,547,930 $ 6,547,930 $ - $ - $ 6,547,930 $ - $ (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 2,327,110 3,222,330 100,000 - 3,322,330 3,524,410 - 100,000 3,624,410 (302,080) 2,025,030 754 Building Maintenance&Operations 547,080 1,687,830 - 100,000 1,787,830 2,137,830 - - 2,137,830 (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 $ 476,570 $ 25,100,360 $ 100,000 $ 100,000 $ 25,300,360 $ 25,852,440 $ - $ 100,000 $ 25,952,440 $ (652,080) $ (175,510) 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 ' $ 125,752,130 $ 174,888,990 $ 6,701,230 $100,000 $ 181,690,220 $ 183,062,270 $ 62,031,020 $100,000 $ 245,193,290 $ (63,503,070) $ 62,249,060

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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 $ 14,637,260 $ 64,938,650 $ - $ - $ 64,938,650 $ 69,208,110 $ - $ - $ 69,208,110 $ (4,269,460) $ 10,367,800 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 $ 10,210,000 $ 64,938,650 $ - $ 4,427,260 $ 69,365,910 $ 69,208,110 $ - $ - $ 69,208,110 $ 157,800 $ 10,367,800 201 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 Ca1HOME 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 250,900 - - - - 250,900 - - 250,900 (250,900) - 426 Street&AlleyRepairs 388,330 415,490 - - 415,490 174,630 350,000 - 524,630 (109,140) 279,190 Total Capital Project Funds $ 8,784,460 $ 1,825,890 $ - $ - $ 1,825,890 $ 452,040 $ 2,265,000 $ - $ 2,717,040 $ (891,150) $ 7,893,310 638 Water DIF $ 1,330,210 $ 135,000 $ - $ - $ 135,000 $ 1,700 $ 75,000 $ - $ 76,700 $ 58,300 $ 1,388,510 640 * Water Utility 30,643,380 33,102,400 - 1,401,960 34,504,360 37,162,090 12,000,000 - 49,162,090 (14,657,730) 15,985,650 641 * Solid Waste Utility (2,257,370) 21,259,860 - 688,230 21,948,090 22,921,670 125,000 - 23,046,670 (1,098,580) (3,355,950) 645 * Sewer Utility 4,652,260 14,714,020 - 511,600 15,225,620 16,779,960 1,000,000 - 17,779,960 (2,554,340) 2,097,920 646 Sewer DIF 980,080 107,000 - - 107,000 2,700 - - 2,700 104,300 1,084,380 Total Enterprise Funds $ 35,348,560 $ 69,318,280 $ - $ 2,601,790 $ 71,920,070 $ 76,868,120 $ 13,200,000 $ - $ 90,068,120 $ (18,148,050) $ 17,200,510 751 Self-Funded Liability Insurance $ (3,257,950) $ 7,270,070 $ - - $ 7,270,070 $ 7,270,070 $ - $ - $ 7,270,070 $ - $ (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 2,025,030 3,218,320 - - 3,218,320 3,570,280 - - 3,570,280 (351,960) 1,673,070 754 * 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 $ 24,490 $ 25,644,080 $ - $ - $ 25,644,080 $ 26,346,050 $ - $ - $ 26,346,050 $ (701,970) $ (677,480) 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 $ 57,179,390 $ 177,840,490 $ - $7,029,050 $ 184,869,540 $ 187,189,360 $ 19,660,000 $ - $ 206,849,360 $ (21,979,820) $ 35,199,570 Variance in estimated 7/1/27 balance from 6/30/27 estimated ending balance due to projection and estimates in the biennial budget

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2026-27 &2027-28 SCHEDULE OF REVENUES BY FUND &CATEGORY 2023-24 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 $ 63,619,110 $ 64,938,650 Total General Fund $ 63,470,540 $ 65,292,280 $ 63,076,010 $ 63,510,060 $ 63,619,110 $ 64,938,650 201 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 - - - - 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 $ 287,880 $ 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 $ 5,688,860 $ 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 $ 6,547,930 $ 7,270,070 752 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 $ 25,100,360 $ 25,644,080 805 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 $ 179,840,980 $ 167,935,760 $ 179,764,570 $ 174,888,990 $ 177,840,490 Transfers not included in the Schedule of Revenues by Fund&Category

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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 i
4001 Current Secured Tax $ 8,795,970 $ 9,266,330 $ 9,425,120 $ 9,425,120 $ 9,791,870 $ 10,146,090 4001 Property Tax(In-Lieu) 10,164,300 10,530,240 10,923,000 10,923,000 11,577,360 12,034,200 4002 Current Unsecured Tax 327,760 337,530 300,000 300,000 353,690 353,690 4003 Aircraft Taxes(Eff FY27 incl.in 4001-sac reporting change) 55,140 61,420 55,780 55,780 - - 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 Property Tax -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 1,193,410 1,193,410 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 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 $ 28,401,080 $ 27,108,230 $ 27,474,320 $ 26,532,490 $ 26,074,160 $ 26,636,000 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 Administrative 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 4625 Animal Services-Animal Adoptions - - - - - - 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 - - - - 4642 County Fire Reimbursements 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

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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)
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 4110 Disability Access Fee $ 22,840 $ 21,590 $ 21,420 $ 21,420 $ 22,000 $ 22,000 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%PBID Administrative Fee 11,310 7,760 10,000 10,000 10,000 10,000 4915 Donations-Animal Services - 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 Special Revenue Funds-Administrative Service Fee 615,590 385,930 352,950 352,950 422,490 422,490 Other Revenue $ 3,747,510 $ 3,814,550 $ 3,309,700 $ 3,598,130 $ 4,740,070 $ 4,740,070 Total General Fund $ 63,470,540 $ 65,292,280 $ 63,076,010 $ 63,510,060 $ 63,619,110 $ 64,938,650 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-Administrative Fee 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 4801 Interest Earnings - - - - - - Total Public Safety Augmentation Fund $ 1,432,310 $ 1,411,250 $ 1,434,780 $ 1,434,780 $ 1,434,780 $ 1,447,950 Gas Tax Fund
4450 Gas Tax Apportionment 2107.5 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 7,500 4451 Gas Tax Apportionment2106 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 Measure I Fund
4501 Measure I Apportionment $ 2,047,190 $ 2,048,460 $ 2,199,050 $ 2,199,050 $ 2,097,600 $ 2,156,330

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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 Measure I Fund(Continued)
4801 Interest Earnings 485,330 537,090 37,050 37,050 - - Total Measure 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-Administrative Fee 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 Improvement Tax-Zone A $ 63,240 $ 57,010 $ 49,000 $ 49,000 $ 50,000 $ 50,000 4109 Park&Bus Improvement 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 - - - - 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 $ - $ - $ - $ -

Page 327 of 403 ends

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 CaIHOME di
4313 CaIHOME $ - $ - $ - $ 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 $ - $ - $ - $ - Public Financing Authority Fund
4801 Interest Earnings $ 160 $ 2,010 $ - $ - $ - $ - Total Public Financing Authority Fund $ 160 $ 2,010 $ - $ - $ - $ - 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 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 3,020 45,210 - - - - 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

Page 328 of 403 ends

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 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 928,300 2,053,480 519,040 519,040 226,610 208,850 4802 Lease of City Property 30,770 131,230 - - - - 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 DelinquenUrax 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 Sewer Utility
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 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 69,140 72,810 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 $ 6,547,930 $ 7,270,070 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 - -

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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 Fleet Maintenance&Replacement(Continued)
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
4429 Fair Share Allocation $ - $ - $ - $ - $ - $ - 4430 Successor Agency Administrative Allowance 104,550 14,100 14,100 14,100 14,100 14,100 4431 Successor Agency 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) - - - - TotalSuccessorAgency $ 2,953,070 $ 2,719,500 $ 2,812,390 $ 2,812,390 $ 1,169,740 $ 1,169,960 Grand Total $ 166,476,480 $ 179,840,980 $ 167,935,760 $ 179,764,570 $ 174,888,990 $ 177,840,490 Transfers not included in the Schedule of Revenue Detail by Fund

Page 330 of 403 ends

2026-27 & 2027-28 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 1,262,020 1,302,660 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 $ 3,194,380 $ 3,045,570 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 2,867,010 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 6,547,930 7,270,070 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 $ 31,277,520 $ 31,728,920 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

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2026-27 & 2027-28 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 20,280 20,180 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 1,095,060 524,630 Water Utility 29,756,860 27,305,150 66,378,690 63,894,300 51,912,230 49,162,090 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 22,307,300 23,046,670 Sewer Utility 13,326,510 12,640,390 17,060,720 17,139,140 16,774,570 17,779,960 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 2,137,830 1,905,580 Total Public Works $ 89,597,920 $ 87,183,800 $ 162,720,580 $ 164,873,680 $ 156,748,520 $ 117,338,530 Grand Total $ 158,629,660 $ 166,177,210 $ 244,771,450 $ 253,303,050 $ 245,093,290 $ 206,849,360 Transfers not included in the Schedule of Expenditures by Department Program.

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2026-27 &2027-28 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 $ 67,945,210 $ 69,208,110 Total General Fund $ 54,822,610 $ 62,274,380 $ 63,091,010 $ 63,880,160 $ 67,945,210 $ 69,208,110 201 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 1,095,060 524,630 Total Capital Project Funds $ 3,991,380 $ 3,326,530 $ 10,900,870 $ 11,015,220 $ 14,136,330 $ 2,717,040 638 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 41,967,650 49,162,090 641 Solid Waste Utility 18,556,110 21,336,200 19,612,090 20,526,390 22,482,300 23,046,670 645 Sewer Utility 13,326,510 12,640,390 17,060,720 17,139,140 16,774,570 17,779,960 646 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 $ 91,648,500 $ 90,068,120 751 Self-Funded Insurance $ 3,888,180 $ 5,907,100 $ 5,186,860 $ 5,686,860 $ 6,547,930 $ 7,270,070 752 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 2,137,830 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 $ 25,852,440 $ 26,346,050 805 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 $ 245,093,290 $ 206,849,360 Transfers not included in the Schedule of Expenditures by Fund.

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2026-2027 SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
Capital
Fund Salaries & Maintenance & Projects & No. Benefits Operations Equipment Total 101 General Fund $ 32,120,460 $ 35,824,750 $ - $ 67,945,210 Total General Fund $ 32,120,460 $ 35,824,750 $ - $ 67,945,210 201 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 35,390 923,970 1,095,060 Total Capital Project Funds $ 378,200 $ 61,900 $ 13,696,230 $ 14,136,330 638 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 28,711,370 6,008,000 41,967,650 641 Solid Waste Utility 1,209,960 20,805,730 466,610 22,482,300 645 Sewer Utility 2,980,830 12,680,690 1,113,050 16,774,570 646 Sewer DIF - 2,700 200,000 202,700 Total Enterprise Funds $ 11,439,070 $ 62,202,190 $ 18,007,240 $ 91,648,500 751 Self-Funded Insurance $ 433,340 $ 6,114,590 $ - $ 6,547,930 752 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 1,010,040 190,000 2,137,830 755 UAL & Employee Benefits - 11,793,650 - 11,793,650 Total Internal Service Funds $ 2,634,440 $ 22,151,010 $ 1,066,990 $ 25,852,440 805 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 $ 129,965,000 $ 64,857,810 $ 245,093,290 Transfers not included in the Schedule of Expenditures by Fund and Category.

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2027-2028 SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
Capital
Fund Salaries & Maintenance & Projects & No. Benefits Operations Equipment Total 101 General Fund $ 33,693,300 $ 35,514,810 $ - $ 69,208,110 Total General Fund $ 33,693,300 $ 35,514,810 $ - $ 69,208,110 201 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 34,700 350,000 524,630 Total Capital Project Funds $ 390,830 $ 61,210 $ 2,265,000 $ 2,717,040 638 Water DIF $ - $ 1,700 $ 75,000 $ 76,700 639 Water Bond Capital Projects - - - - 640 Water Utility 7,602,330 29,489,510 12,070,250 49,162,090 641 Solid Waste Utility 1,267,410 21,654,260 125,000 23,046,670 645 Sewer Utility 3,113,270 13,666,690 1,000,000 17,779,960 646 Sewer DIF - 2,700 - 2,700
Total Enterprise Funds $ 11,983,010 $ 64,814,860 $ 13,270,250 $ 90,068,120 751 Self-Funded Insurance $ 461,510 $ 6,808,560 $ - $ 7,270,070 752 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 $ 22,683,910 $ 885,710 $ 26,346,050 805 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 $ 132,445,280 $ 21,836,930 $ 206,849,360 Transfers not included in the Schedule of Expenditures by Fund and Category.

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FISCAL YEAR 2026-27

SUMMARY OF TRANSFERS
Fund No. Fund Name Transfers In Transfers Out 754 Building Maintenance & Operations 100,000 753 Information Systems 100,000
To Transfer for Council Chamber Upgrades from PEG Reserves Total $ 100,000 $ 100,000

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET

GENERAL GOVERNMENT
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

EXPENSE CLASSIFICATION
Personnel $ 675,730 $ 752,980 $ 907,660 $ 870,660 $ 1,086,770 $ 1,133,330 Maintenance&Operations 1,073,440 1,618,930 2,001,330 2,021,650 2,107,610 1,912,240 Capital Outlay - - - - - - TOTAL BUDGET $ 1,749,170 $ 2,371,910 $ 2,908,990 $ 2,892,310 $ 3,194,380 $ 3,045,570 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

I'UNDING SOURCES
GENERAL FUND $ 1,706,830 $ 2,214,250 $ 2,908,990 $ 2,892,310 $ 3,194,380 $ 3,045,570 AMERICAN RESCUE PLAN ACT 42,340 157,660 - - - - TOTAL BUDGET $ 1,749,170 $ 2,371,910 $ 2,908,990 $ 2,892,310 $ 3,194,380 $ 3,045,570 General Government Expense Classification
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
• ,J1 J I J1 J
-
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED •Personnel •Maintenance&Operations ■Capital Outlay

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
GENERAL GOVERNMENT ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED Mr CITY COUNCIL
Personnel $ 145,710 $ 162,620 $ 189,300 $ 189,300 $ 271,860 $ 280,690 Maintenance&Operations 91,720 122,830 125,170 125,170 245,870 246,670 Capital Outlay - - - - - - TOTAL CITY COUNCIL $ 237,430 $ 285,450 $ 314,470 $ 314,470 $ 517,730 $ 527,360

CITY TREASUREIII
Personnel $ 12,260 $ 14,270 $ 18,830 $ 18,830 $ 19,730 $ 20,330 Maintenance&Operations 350 470 1,340 1,340 1,340 1,340 Capital Outlay - - - - - - TOTAL CITY TREASURER $ 12,610 $ 14,740 $ 20,170 $ 20,170 $ 21,070 $ 21,670 Personnel $ 246,870 $ 279,010 $ 361,800 $ 336,800 $ 435,570 $ 459,990 Maintenance&Operations 360,780 475,530 1,064,780 1,069,580 826,450 842,670 Capital Outlay - - - - - - TOTAL ADMINISTRATION $ 607,650 $ 754,540 $ 1,426,580 $ 1,406,380 $ 1,262,020 $ 1,302,660 1603 CITY ATTORNE
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 397,670 468,430 555,350 555,350 572,000 590,000 Capital Outlay - - - - - - TOTAL CITY ATTORNEY $ 397,670 S 468,430 S 555,350 S 555,350 S 572,000 S 590,000 *Moved from Administrative Services FY21-22
1 Personnel $ 270,890 $ 297,080 $ 337,730 $ 325,730 $ 359,610 $ 372,320 Maintenance&Operations 180,580 394,010 254,690 270,210 461,950 231,560 Capital Outlay - - - - - - TOTAL CITY CLERK $ 451,470 $ 691,090 $ 592,420 $ 595,940 $ 821,560 S 603,880 *Moved from Administrative Services FY21-22
101 TOTAL GENERAL FUND
Personnel $ 675,730 $ 752,980 $ 907,660 $ 870,660 $ 1,086,770 $ 1,133,330 Maintenance&Operations 1,031,100 1,461,270 2,001,330 2,021,650 2,107,610 1,912,240 Capital Outlay - - - - - - TOTAL GENERAL FUND $ 1,706,830 $ 2,214,250 $ 2,908,990 $ 2,892,310 $ 3,194,380 $ 3,045,570 129 TOTAL AMERICAN RESCUE PLAN ACT(ARPA)FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 42,340 157,660 - - - - Capital Outlay - - - - - - TOTAL ARPA FUND $ 42,340 $ 157,660 $ - $ - $ - $ -

TOTAL GENERAL GOVERNMENT
Personnel $ 675,730 $ 752,980 $ 907,660 $ 870,660 $ 1,086,770 $ 1,133,330 Maintenance&Operations 1,073,440 1,618,930 2,001,330 2,021,650 2,107,610 1,912,240 Capital Outlay - - - - - - TOTAL GENERAL GOVERNMENT $ 1,749,170 $ 2,371,910 $ 2,908,990 $ 2,892,310 $ 3,194,380 $ 3,045,570

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CITY OF UPLAND

GENERAL GOVERNMENT
FY 2026-28 ANNUAL BUDGET

SUMMARY BY OBJECT CODE
OBJECT EXPENSE CLASSIFICATION 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 CODE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED PERSONNEL EXPENSE '
5110 Buy Backs $ 22,260 $ 25,840 $ 36,120 $ 36,120 $ 36,120 $ 36,120 5111 Salaries-Full Time 452,290 496,000 559,950 526,730 678,700 711,050 5112 Salaries-Temporary/Part Time 21,130 31,210 60,500 60,500 65,000 65,000 5113 Overtime 340 900 2,700 2,700 2,700 2,700 5116 Fringe Benefits 134,500 150,130 192,790 189,990 240,410 252,840 5117 Retirement Contributions 45,210 48,900 55,600 54,620 63,840 65,620 TOTAL PERSONNEL EXPENSES $ 675,730 $ 752,980 $ 907,660 $ 870,660 $ 1,086,770 $ 1,133,330 r MAINTENANCE&OPERATIONS
-
5210 City Manager Contingency $ 11,030 $ 14,000 $ 101,030 $ 101,030 $ 206,030 $ 206,030 5211 Postage 5,860 15,210 7,010 7,010 17,010 7,010 5212 Advertising 20,420 19,720 50,970 50,970 57,740 57,740 5213 Dues&Subscriptions 69,410 88,390 76,280 76,280 83,790 83,790 5215 Training/Conferences/Meetings 33,030 41,610 57,090 57,090 47,470 47,470 5216 Office Supplies 2,370 1,390 3,600 3,600 4,100 3,600 5217 Other Supplies/Materials 5,550 16,480 26,510 26,510 13,140 12,390 5219 Permits/Licenses/Fee/Assessmnt 820 - - - - - 5221 Mileage Reimbursement 30 230 320 320 320 320 5222 Central Duplicating Charges 1,770 4,930 2,520 2,520 6,120 2,540 5226 Team Building Expenses 3,730 580 300 300 700 700 5231 Office Equipment(Under 5,000) 1,480 20 1,250 1,250 1,250 1,250 5232 Computer Equip.(Under$5000) 190 - - - - - 5239 Software Subscriptions - 170 - - 1,400 1,450 5251 Legal Services 397,670 468,430 555,350 555,350 572,000 590,000 5252 Professional Services 21,800 29,660 78,030 78,030 55,000 75,000 5253 Contract Services 102,100 200,500 575,600 587,600 290,000 290,000 5258 Other Services 98,350 335,510 71,360 71,360 319,860 88,360 5271 Insurance Premium 400 400 390 390 390 390 5294 Sponsor/Contribution/Donation 8,550 8,590 10,860 10,860 10,840 10,840 5320 Tuition Reimbursement - 1,380 - - - - 5701 Information Systems Allocation Charges 70,720 93,710 97,720 97,720 85,260 87,030 5705 Building Maintenance&Operation Allocation 90,930 96,060 103,130 111,450 132,570 144,980 5706 OPEB&Employee Benefits Allocations 13,860 18,390 14,150 14,150 19,780 20,210 5707 PERS-UAL Allocation 113,370 163,570 167,860 167,860 182,840 181,140 TOTAL MAINTENANCE&OPERATIONS $ 1,073,440 $ 1,618,930 $ 2,001,330 $ 2,021,650 $ 2,107,610 $ 1,912,240 ITOTALDEPARTMENT $ 1,749,170 $ 2,371,910 $ 2,908,990 $ 2,892,310 $ 3,194,380 $ 3,045,570

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET

ADMINISTRATIVE SERVICES
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

IXPENSE CLASSIFICATION
Personnel $ 4,200,440 $ 2,717,510 $ 880,400 $ 1,552,270 $ 2,246,940 $ 2,421,210 Maintenance&Operations 23,120,320 27,010,090 25,015,260 27,064,220 28,967,940 29,255,600 Capital Outlay 675,200.00 1,184,610 265,060 524,450 62,640 52,110 TOTAL BUDGET $ 27,995,960 $ 30,912,210 $ 26,160,720 $ 29,140,940 $ 31,277,520 $ 31,728,920 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

LNDING SOURCES
GENERAL FUND $ 11,811,940 $ 9,630,990 $ 6,289,140 $ 7,449,190 $ 9,264,380 $ 9,122,760 AIR QUALITY MANAGEMENT FUND 215,630 122,910 154,890 154,890 43,230 43,700 OTHER GRANTS 599,650 1,013,570 28,240 215,070 - - AMERICAN RESCUE PLAN ACT 1,545,360 320,310 98,270 98,270 103,920 - SELF-FUNDED INSURANCE 3,888,180 5,907,100 5,186,860 5,686,860 6,547,930 7,270,070 INFORMATION SYSTEMS 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 BUDGET $ 27,995,960 $ 30,912,210 $ 26,160,720 $ 29,140,940 $ 31,277,520 $ 31,728,920 Administrative Services Expense Classification
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
El 1 J il 11
-
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED •Personnel ■Maintenance&Operations •Capital Outlay

Page 340 of 403 ends

CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 ADMINISTRATIVE SERVICES ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED INAN
Personnel $ 728,860 $ 692,920 $ 941,320 $ 887,120 $ 885,040 $ 1,000,960 Maintenance&Operations 1,109,630 986,460 1,097,660 1,108,450 1,032,380 1,041,740 Capital Outlay - - - - - - TOTAL FINANCE $ 1,838,490 $ 1,679,380 $ 2,038,980 $ 1,995,570 $ 1,917,420 $ 2,042,700 1302 MA1L/PRINTRVICES
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 55,450 70,820 76,560 77,560 59,260 59,400 Capital Outlay - - - - - - TOTAL MAIL/PRINTING SERVICES $ 55,450 $ 70,820 $ 76,560 $ 77,560 $ 59,260 $ 59,400 1303 BUSINESS LICENSE
Personnel $ - $ - $ - $ - $ 120,470 $ 124,220 Maintenance&Operations - - - - 28,360 27,940 Capital Outlay - - - - - - TOTAL BUSINESS LICENSE $ - $ - $ - $ - $ 148,830 $ 152,160 1504 NON-DE! ", ENT•
Personnel $ 22,160 $ 676,600 $ (1,657,700) $ (1,342,700) $ (871,540) $ (814,340) Maintenance&Operations 4,225,280 4,355,770 2,878,110 2,878,110 4,038,350 3,681,350 Capital Outlay - - - - - - TOTAL NON-DEPARTMENTAL $ 4,247,440 $ 5,032,370 $ 1,220,410 $ 1,535,410 $ 3,166,810 $ 2,867,010 1510 LIB _ '
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 2,052,440 2,078,350 2,121,000 2,121,000 2,169,600 2,211,050 Capital Outlay - - - - -TOTAL LIBRARY S 2,052,440 $ 2,078,350 $ 2,121,000 S 2,121,000 $ 2,169,600 $ 2,211,050 Personnel S - $ - $ - $ 392,950 $ 416,800 $ 429,420 Maintenance&Operations - - - 472,040 576,150 516,760 Capital Outlay - - - - - - TOTAL ANIMAL SERVICES $ - $ - $ - $ 864,990 $ 992,950 $ 946,180 ItJ/ICES
Personnel $ 342,530 $ 331,380 $ 397,290 $ 415,410 $ 441,680 $ 468,030 Maintenance&Operations 390,140 438,690 434,900 439,250 367,830 376,230 Capital Outlay - - - - - - TOTAL HUMAN RESOURCES S 732,670 $ 770,070 $ 832,190 $ 854,660 $ 809,510 $ 844,260 II
Personnel $ 942,960 $ - $ - S - $ - $ - Maintenance&Operations 659,490 - - - - - Capital Outlay - - - - - - TOTAL RECREATION ADMINISTRATION S 1,602,450 $ - $ - S - $ - $ - *Moved to Public Works effective FY25.
1RECREATIOATLI..AS ,
Personnel $ 71,480 $ - $ - S - $ - $ - Maintenance&Operations 155,020 - - - - - Capital Outlay - - - - - - TOTAL RECREATION CLASSES $ 226,500 $ - $ - S - $ - $ - *Moved to Public Works effective FY25.
4203 RECREATI I
Personnel $ 58,070 $ - $ - S - $ - $ - Maintenance&Operations 325,440 - - - -Capital Outlay - - - - - - TOTAL RECREATION FACILITIES S 383,510 $ - $ - S - $ - $ - *Moved to Public Works effective FY25.

Personnel $ 47,620 $ - $ - $ - $ - $ - Maintenance&Operations 19,430 - - - -Capital Outlay - - - - - - TOTAL RECREATION PARKS $ 67,050 $ - $ - S - $ - $ - *Moved to Public Works effective FY25.

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 ADMINISTRATIVE SERVICES ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED Personnel $ 76,300 $ - $ - $ - $ - $ - Maintenance&Operations 207,880 - - - - - Capital Outlay - - - - - - TOTAL SENIOR CENTER $ 284,180 $ - $ - $ - $ - $ - *Moved to Public Works effective FY25.

SPECIAL EVIr "Er
Personnel $ 51,230 $ - $ - $ - $ - $ - Maintenance&Operations 270,530 - - - - - Capital Outlay
- - - - - -
TOTAL SPECIAL EVENTS $ 321,760 $ - $ - $ - $ - $ - *Moved to Public Works effective FY25.

TOTAL GENERAL FUND
Personnel $ 2,341,210 $ 1,700,900 $ (319,090) $ 352,780 $ 992,450 $ 1,208,290 Maintenance&Operations 9,470,730 7,930,090 6,608,230 7,096,410 8,271,930 7,914,470 Capital Outlay - - - - - - TOTAL GENERAL FUND $ 11,811,940 $ 9,630,990 $ 6,289,140 $ 7,449,190 $ 9,264,380 $ 9,122,760 211 TOTAL AIR QUALITY MANAGEMENT DISTRICT F I
Personnel $ 6,400 $ 6,520 $ 5,510 $ 5,510 $ 13,850 $ 14,320 Maintenance&Operations 21,510 26,260 29,380 29,380 29,380 29,380 Capital Outlay 187,720 90,130 120,000 120,000 - - TOTAL AIR QLTY MGMT DISTRICT FUND $ 215,630 $ 122,910 $ 154,890 $ 154,890 $ 43,230 $ 43,700 217 TOTAL OTHER GRANTS FUND
Personnel $ 370 $ 3,530 $ 28,240 $ 28,240 $ - $ - Maintenance&Operations 147,620 13,350 - 85,920 - - Capital Outlay 451,660 996,690 - 100,910 - - TOTAL OTHER GRANTS FUND $ 599,650 $ 1,013,570 $ 28,240 $ 215,070 $ - $ - 229 TOTAL AMERICAN RESCUE PLAN ACT(AREA)FUND
Personnel $ 1,107,330 $ 222,190 $ 98,270 $ 98,270 $ 103,920 $ - Maintenance&Operations 420,100 15,440 - - - - Capital Outlay 17,930 82,680 - - - - TOTAL ARPA FUND $ 1,545,360 $ 320,310 $ 98,270 $ 98,270 $ 103,920 $ - 751 TOTAL SELF-FUNW INSURANCE FUND
Personnel $ 279,960 $ 296,500 $ 438,050 $ 438,050 $ 433,340 $ 461,510 Maintenance&Operations 3,608,220 5,610,600 4,748,810 5,248,810 6,114,590 6,808,560 Capital Outlay - - - - - - TOTAL SELF-FUNDED INSURANCE FUND $ 3,888,180 $ 5,907,100 $ 5,186,860 $ 5,686,860 $ 6,547,930 $ 7,270,070 753 TOTAL INFORMATION SYSTEMS FUND
Personnel $ 465,170 $ 487,870 $ 629,420 $ 629,420 $ 703,380 $ 737,090 Maintenance&Operations 2,519,140 2,717,870 2,990,590 3,460,000 2,758,390 2,781,080 Capital Outlay 17,890 15,110 145,060 303,540 62,640 52,110 TOTAL INFORMATION SYSTEMS FUND $ 3,002,200 $ 3,220,850 $ 3,765,070 $ 4,392,960 $ 3,524,410 $ 3,570,280

TOTAL UAL&EMPLOYEE BENEFITS FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 6,933,000 10,696,480 10,638,250 11,143,700 11,793,650 11,722,110 Capital Outlay - - - - - - TOTAL UAL&EMPLOYEE BENEFITS FUND $ 6,933,000 $ 10,696,480 $ 10,638,250 $ 11,143,700 $ 11,793,650 $ 11,722,110

TOTAL ADMINISTRATIVE SERVICES
Personnel $ 4,200,440 $ 2,717,510 $ 880,400 $ 1,552,270 $ 2,246,940 $ 2,421,210 Maintenance&Operations 23,120,320 27,010,090 25,015,260 27,064,220 28,967,940 29,255,600 Capital Outlay 675,200 1,184,610 265,060 524,450 62,640 52,110 TOTAL ADMINISTRATIVE SERVICES $ 27,995,960 $ 30,912,210 $ 26,160,720 $ 29,140,940 $ 31,277,520 $ 31,728,920

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CITY OF UPLAND

ADMINISTRATIVE SERVICES DEPARTMENT
FY 2026-28 ANNUAL BUDGET

SUMMARY BY OBJECT CODE
OBJECT EXPENSE CLASSIFICATION 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 CODE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

PERSONNEL EXPENSE
-1111
5110 Buy Backs $ 14,130 $ 6,360 $ 20,650 $ 20,650 $ 20,650 $ 20,650 5111 Salaries-Full Time 1,987,460 1,526,650 1,767,350 1,979,980 2,153,070 2,239,110 5111 Salaries-Full Time(Vacancy Allowance)* - - (2,340,190) (2,025,190) - - 5112 Salaries-Temporary/Part Time 465,860 250 - 6,610 44,920 44,920 5113 Overtime 17,700 11,610 15,000 17,750 28,750 28,750 5115 Essential Worker Premium Pay 1,001,420 - - - - - 5116 Fringe Benefits 425,730 327,320 493,150 593,830 632,930 658,680 5117 Retirement Contributions 258,080 187,690 234,950 269,150 263,160 268,440 5118 Employee LTD Costs 22,040 3,600 32,000 32,000 - - 5119 Unfunded Annual PERS Liability - 654,010 657,490 657,490 752,610 885,580 5133 Overtime-Sworn Police 3,130 - - - - - 5136 Fringe Benefits-Sworn Police 4,830 20 - - - - 5137 Retirement Contributions-Swom Police 60 - - - - - 5199 Personnel Vacancy Allowance* - - - - (1,649,150) (1,724,920) TOTAL PERSONNEL EXPENSES $ 4,200,440 S 2,717,510 $ 880,400 $ 1,552.270 $ 2,246,940 $ 2,421,210 ill MAINTENANCE&OPERATIONS 1111
5205 Recruitment Costs-Other $ 3,910 $ 2,610 $ 5,100 $ 5,100 $ 8,200 $ 8,200 5211 Postage 42,980 60,910 47,860 47,860 53,280 53,280 5212 Advertising 1,160 - - - - - 5213 Dues&Subscriptions 54,380 30,580 13,560 35,050 14,290 14,290 5215 Training/Conferences/Meetings 20,680 33,130 36,850 41,440 44,150 43,790 5216 Office Supplies 23,580 10,740 24,840 24,840 15,820 15,820 5217 Other Supplies/Materials 139,230 55,260 23,560 28,700 29,080 29,080 5218 Uniform Expense 10,800 300 1,200 3,130 2,530 2,530 5219 Registration/License/Permits 82,660 2,660 245,280 245,280 107,410 110,940 5220 Fuel Usage 4,270 1,570 1,380 7,160 7,900 7,900 5221 Mileage Reimbursement 140 20 930 930 930 930 5222 Print/Mail Charges 7,490 1,690 2,680 3,700 3,700 3,700 5226 Team Building Expenses 4,890 3,470 2,020 2,020 2,400 2,400 5231 Office Equipment(Under 5,000) 366,430 4,330 3,510 3,510 3,070 3,070 5232 Computer Equip(Under 5,000) 148,180 169,770 105,000 105,060 100,160 100,160 5233 Other Equipment(Under 5,000) 81,910 8,960 30,600 30,710 110 110 5234 Other Equipment Rental 101,870 62,920 57,750 57,750 58,900 58,900 5235 Copier Usage Expense 84,140 34,290 68,250 68,250 69,000 70,000 5236 Rent 3,460 - - - - - 5237 Utilities-Sewer 6,510 5,610 - 510 6,010 6,010 5239 Software Subscriptions 1,216,750 1,113,220 1,580,360 1,754,810 1,529,750 1,546,840 5241 Utilities-Electric 196,180 160,080 122,400 147,970 185,570 188,770 5242 Utilities-Gas 13,720 8,600 12,750 22,100 19,350 19,550 5243 Utilities-Telephone 410,970 525,240 381,560 425,310 496,420 496,020 5244 Utilities-Water 25,350 10,810 18,080 22,230 19,150 19,450 5245 Maintenance-Building/Structure/Grounds 320 - - - - - 5246 Maintenance-Equipment 147,620 - - - - - 5248 Maintenance-Other 7,680 1,760 - - - - 5251 Legal Services 222,770 107,910 247,440 247,440 234,100 233,600 5252 Professional Services 104,350 110,020 111,230 111,230 158,510 165,310 5253 Contract Services 1,982,360 2,052,370 2,177,500 2,370,780 2,248,500 2,295,930 5254 Data Processing Services 328,100 385,920 262,890 343,680 146,780 152,220 5255 Banking Services 107,370 72,380 31,550 32,270 86,340 86,950 5258 Other Services 792,770 517,570 652,460 769,300 409,090 409,090 5261 Books&Digital Materials 183,810 178,110 165,580 165,580 165,580 165,580 5270 IBNR Claims Expense (2,502,300) 1,534,320 - - - - 5271 Insurance Premium 2,735,730 2,098,290 1,928,880 2,428,880 3,400,550 4,177,560 5272 Claims Expense 2,717,420 1,512,250 2,085,900 2,085,900 2,100,000 2,100,000 5290 Late Charges 4,190 2,180 860 860 860 860 5291 Bad Debts Expense - 13,720 - - - - 5294 Sponsor/Contribution/Donation 29,030 - - - - - 5299 Prior Year Expenses 11,850 30,790 - - - - 5303 DDA/OPA 1,085,330 1,257,380 1,172,000 1,172,000 1,528,070 1,676,520 5320 Tuition Reimbursement 790 1,290 3,570 3,570 3,570 3,570 5321 Employee Incentive 50,750 66,010 95,970 95,970 96,690 96,690

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CITY OF UPLAND

ADMINISTRATIVE SERVICES DEPARTMENT
FY 2026-28 ANNUAL BUDGET

SUMMARY BY OBJECT CODE
OBJECT EXPENSE CLASSIFICATION 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 CODE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED 5322 Health Premiums-Retirees 375,750 400,070 334,170 334,170 420,000 420,000 5323 PERS Supplement 4,920 1,250 - - - - 5325 Pension Expense-GASB 68 6,209,650 9,954,860 9,948,460 10,453,910 10,869,090 10,779,790 5326 Medical-Retirees 137,670 107,210 88,850 88,850 112,590 118,210 5327 Dental-Retirees 82,800 81,010 72,270 72,270 89,340 93,810 5328 Vision-Retirees 6,080 5,770 6,120 6,120 6,430 6,750 5329 COBRA 9,000 9,210 10,200 10,200 10,200 10,200 5410 ICRMA Liability Program Annual Assessment 87,690 87,690 87,700 87,700 87,700 - 5424 Bond Principal Payment 271,090 290,880 313,940 313,940 339,910 367,800 5425 Bond Interest Expense 597,440 564,380 530,150 530,150 494,560 457,540 5701 Information Systems Allocation Charges 770,640 441,610 280,480 373,400 347,060 319,550 5702 Fleet-Maintenance&Repair Allocation 20,660 5,490 5,730 13,310 10,350 11,890 5703 Vehicle Acquisition Allocation - (416,000) (222,000) (222,000) - - 5704 Building Maintenance&Operation Allocation 158,750 (222,980) (218,270) (126,380) 17,240 (49,130) 5705 Self Funded Liability Allocation 422,530 179,280 187,850 262,750 (777,820) (1,235,920) 5706 OPEB&Employee Benefits Allocation 59,660 (416,830) (1,319,560) (1,311,670) 67,900 68,510 5707 PERS-UAL Allocation 2,844,410 3,688,150 3,687,820 3,766,620 4,061,830 4,060,740 5999 Maintenance&Operations Allowance - - (500,000) (500,000) (544,260) (539,760) TOTAL MAINTENANCE&OPERATIONS $ 23,120,320 $ 27,010,090 $ 25,015,260 $ 27,064,220 $ 28,967,940 $ 29,255,600

APITAL OUTLAY
5528 Improvements Other Than Buildings $ 451,660 $ 496,690 $ - $ 50,910 $ - $ - 5529 Building Improvements - 82,680 - - - - 5530 Machinery&Equipment 17,890 522,170 145,060 353,540 62,640 52,110 5531 Vehicles 205,650 83,070 120,000 120,000 - - TOTAL CAPITAL OUTLAY $ 675,200 $ 1,184,610 $ 265,060 $ 524,450 $ 62,640 $ 52,110 TOTAL DEPARTMENT $ 27,995,960 $ 30,912,210 $ 26,160,720 $ 29,140,940 $ 31,277,520 $ 31,728,920

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET

DEVELOPMENT SERVICES
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

EXPENSE CLASSIFICATION
Personnel $ 2,205,900 $ 2,926,120 $ 3,494,750 $ 3,271,150 $ 3,762,330 $ 3,951,890 Maintenance&Operations 4,901,080 7,626,060 10,133,010 13,057,910 10,196,680 10,187,210 Capital Outlay 1,054,400 380 - - - - Capital Improvement Projects 120,480 9,360 557,550 674,050 670,250 - TOTAL BUDGET $ 8,281,860 $ 10,561,920 $ 14,185,310 $ 17,003,110 $ 14,629,260 $ 14,139,100 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

FUNDING SOURCES
GENERAL FUND $ 2,650,740 $ 4,053,710 $ 4,629,200 $ 4,770,060 $ 5,021,000 $ 5,211,730 HOUSING 3,581,970 3,723,590 4,934,590 5,182,820 5,900,660 6,311,100 HOME 177,600 93,440 730,000 730,000 805,000 805,000 CDBG 696,570 410,770 1,007,550 1,154,400 1,253,470 582,050 PBIA 190,700 38,610 72,980 72,980 59,000 59,000 OTHER GRANTS 78,190 355,510 - 859,430 420,750 - CALHOME 43,850 42,620 - 1,208,220 - - AMERICAN RESCUE PLAN ACT 419,910 694,160 - 214,210 - - SUCCESSOR AGENCY 442,330 1,149,510 2,810,990 2,810,990 1,169,380 1,170,220 TOTAL BUDGET $ 8,281,860 $ 10,561,920 $ 14,185,310 $ 17,003,110 $ 14,629,260 $ 14,139,100 Development Services Expense Classification
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$-
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED •Personnel •Maintenance&Operations •Capital Outlay •Capital Improvement Projects

Page 345 of 403 ends

CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
DEVELOPMENT SERVICES ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

DEVELOPMENT SERVICES ADMINISTRATIO
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations - - - - 34,090 28,740 Capital Outlay - - - - - - TOTAL DEVELOPMENT SERVICES ADMIN $ - $ - $ - $ - $ 34,090 $ 28,740

BUILDING AND SA
Personnel $ 576,610 $ 650,950 $ 970,030 $ 762,750 $ 1,023,910 $ 1,076,530 Maintenance&Operations 1,066,270 1,293,910 1,062,890 1,339,010 1,385,300 1,437,850 Capital Outlay - - - - - - TOTAL BUILDING AND SAFETY $ 1,642,880 $ 1,944,860 $ 2,032,920 $ 2,101,760 $ 2,409,210 $ 2,514,380 2202 WEED ABATEMENT
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 58,030 74,610 70,550 90,550 92,310 92,760 Capital Outlay - - - - - - TOTAL WEED ABATEMENT $ 58,030 $ 74,610 $ 70,550 $ 90,550 $ 92,310 $ 92,760 2203 ECONOMIC DEVELOPMENT
Personnel $ 168,140 $ 220,490 $ 298,820 $ 298,820 $ 312,340 $ 329,590 Maintenance&Operations 108,330 165,290 128,380 132,590 128,690 129,080 Capital Outlay - - - - - - TOTAL ECONOMIC DEVELOPMENT $ 276,470 $ 385,780 $ 427,200 $ 431,410 $ 441,030 $ 458,670 271=11ALINING COMMISSI 0
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 7,990 5,640 14,000 14,000 13,280 13,280 Capital Outlay - - - - - - TOTAL PLANNING COMMISSION $ 7,990 $ 5,640 $ 14,000 $ 14,000 $ 13,280 $ 13,280 2205 PLANNING
Personnel $ 418,160 $ 532,340 $ 601,110 $ 621,370 $ 698,390 $ 734,470 Maintenance&Operations 231,620 275,400 450,260 465,330 224,500 226,790 Capital Outlay - - - - -TOTAL PLANNING $ 649,780 $ 807,740 $ 1,051,370 $ 1,086,700 $ 922,890 $ 961,260 Personnel $ - $ -
Maintenance&Operations 5,000 10,000 10,000 10,000 10,650 10,700 Capital Outlay - - - - - - TOTAL SANTA FE DEPOT $ 5,000 $ 10,000 $ 10,000 $ 10,000 $ 10,650 $ 10,700 2208 LAND DEVELOPMENT/TRAFFIC ENGINEERING
Personnel $ 10,590 $ 498,600 $ 553,600 $ 553,600 $ 620,250 $ 654,850 Maintenance&Operations - 326,480 469,560 482,040 477,290 477,090 Capital Outlay - - - - - - TOTAL LAND DVLPMNT/TRAFF ENGINEER $ 10,590 $ 825,080 $ 1,023,160 $ 1,035,640 $ 1,097,540 $ 1,131,940 101 TOTAL GENERAL FUNIIIII
Personnel $ 1,173,500 $ 1,902,380 $ 2,423,560 $ 2,236,540 $ 2,654,890 $ 2,795,440 Maintenance&Operations 1,477,240 2,151,330 2,205,640 2,533,520 2,366,110 2,416,290 Capital Outlay - - - - - - TOTAL GENERAL FUND $ 2,650,740 $ 4,053,710 $ 4,629,200 $ 4,770,060 $ 5,021,000 $ 5,211,730

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
DEVELOPMENT SERVICES ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED I 1 TOTAL HOUSING FUND
Personnel $ 786,430 $ 887,810 $ 980,230 $ 943,650 $ 1,011,960 $ 1,057,250 Maintenance&Operations 1,797,540 2,835,780 3,954,360 4,239,170 4,888,700 5,253,850 Capital Outlay 998,000 - - - - - TOTAL HOUSING FUND $ 3,581,970 $ 3,723,590 $ 4,934,590 $ 5,182,820 $ 5,900,660 $ 6,311,100 208 TOTAL HOME PROGRAM FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 177,600 93,440 730,000 730,000 805,000 805,000 Capital Outlay - - - - - - TOTAL HOME PROGRAM FUND $ 177,600 $ 93,440 $ 730,000 $ 730,000 $ 805,000 $ 805,000

VELOPMENT BLOCK GRANT(CDBG)FUND
Personnel $ 59,610 $ 76,000 $ 80,360 $ 80,360 $ 83,840 $ 86,940 Maintenance&Operations 576,530 328,720 369,640 399,990 499,380 495,110 Capital Outlay 56,400 380 - - - - Capital Improvement Projects 4,030 5,670 557,550 674,050 670,250 - TOTAL CDBG FUND $ 696,570 $ 410,770 $ 1,007,550 $ 1,154,400 $ 1,253,470 $ 582,050 210 TOTAL PARKING BUSINESS IMPROVEMENT AREA(PBIA)FUND Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 110,430 38,610 72,980 72,980 59,000 59,000 Capital Outlay - - - - - - Capital Improvement Projects 80,270 - - - - - TOTAL PBIA FUND $ 190,700 $ 38,610 $ 72,980 $ 72,980 $ 59,000 $ 59,000 217 TOTAL OTHER GRANTS FUND
Personnel $ 11,570 $ - $ - $ - $ - $ - Maintenance&Operations 66,620 355,510 - 859,430 420,750 - Capital Outlay - - - - - - TOTAL OTHER GRANTS FUND $ 78,190 $ 355,510 $ - $ 859,430 $ 420,750 $ - 222 TOTAL CALHOME PROGRAM FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 43,850 42,620 - 1,208,220 - - Capital Outlay - - - - - - TOTAL CALHOME PROGRAM FUND $ 43,850 $ 42,620 $ - $ 1,208,220 $ - $ - 229 TOTAL AMERICAN RESCUE PLAN ACT(ARPA)FUND
Personnel $ 24,170 $ 50,380 $ - $ - $ - $ - Maintenance&Operations 359,560 640,090 - 214,210 - - Capital Outlay - - - - - - Capital Improvement Projects 36,180 3,690 - - - - TOTAL ARPA FUND $ 419,910 $ 694,160 $ - $ 214,210 $ - $ - TOTAL SUCCESSOR AGENCY FUND 7
Personnel $ 150,620 $ 9,550 $ 10,600 $ 10,600 $ 11,640 $ 12,260 Maintenance&Operations 291,710 1,139,960 2,800,390 2,800,390 1,157,740 1,157,960 Capital Outlay - - - - - - TOTAL SUCCESSOR AGENCY FUND $ 442,330 $ 1,149,510 $ 2,810,990 $ 2,810,990 $ 1,169,380 $ 1,170,220

TOTAL DEVELOPMENT SE'
Personnel $ 2,205,900 $ 2,926,120 $ 3,494,750 $ 3,271,150 $ 3,762,330 $ 3,951,890 Maintenance&Operations 4,901,080 7,626,060 10,133,010 13,057,910 10,196,680 10,187,210 Capital Outlay 1,054,400 380 - - - - Capital Improvement Projects* 120,480 9,360 557,550 674,050 670,250 - TOTAL DEVELOPMENT SERVICES $ 8,281,860 $ 10,561,920 $ 14,185,310 $ 17,003,110 $ 14,629,260 $ 14,139,100 *For Capital Improvement Projects details,see the Capital Improvement Project section.

Page 347 of 403 ends

CITY OF UPLAND

DEVELOPMENT SERVICES DEPARTMENT
FY 2026-28 ANNUAL BUDGET

FMAINTENANCE&OPERATIONS
5205 Recruitment Costs-Other $ - $ - $ - $ - $ 50 $ 50 5211 Postage 50 - 610 610 610 610 5212 Advertising 22,780 25,240 28,000 28,000 28,000 28,000 5213 Dues&Subscriptions 21,870 22,610 28,550 28,550 64,160 64,790 5215 Training/Conferences/Meetings 10,610 11,260 29,550 30,700 36,340 34,760 5216 Office Supplies 4,950 4,680 5,960 5,960 6,460 6,460 5217 Other Supplies/Materials 4,190 3,730 4,910 7,080 5,860 5,860 5219 Permits/Licenses/Fee/Assessment 130 790 - - - 800 5218 Uniform Expense 1,910 2,800 2,950 2,950 4,550 4,550 5220 Fuel Usage 2,080 1,920 3,080 3,080 3,080 3,080 5221 Mileage Reimbursement 330 - 1,550 1,550 1,600 1,600 5222 Print/Mail Charges 1,960 2,710 3,610 3,610 4,150 4,150 5226 Team Building Expenses 1,280 1,990 1,600 1,600 2,100 2,100 5231 Office Equipment(Under 5,000) 510 200 120 2,080 5,470 120 5232 Computer Equip.(Under$5000.) 290 4,040 100 100 100 100 5237 Utilities-Sewer 390 690 500 500 500 500 5239 Software Subscriptions 7,540 7,540 10,540 12,760 15,110 15,110 5241 Utilities-Electric 40 - - - - - 5243 Utilities-Telephone 2,440 2,880 4,000 4,000 3,500 3,500 5244 Utilities-Water 3,040 2,990 5,000 5,000 5,000 5,000 5245 Maintenance-Building/Structure/Grounds 118,420 24,100 67,980 67,980 12,000 12,000 5251 Legal Services 23,290 16,630 24,000 24,000 36,000 41,000 5252 Professional Services 816,390 1,251,330 1,317,360 1,623,470 1,234,020 1,251,940 5253 Contract Services 91,960 709,990 55,350 367,890 75,350 75,350 5255 Banking Services 49,020 70,350 21,260 51,260 26,200 26,200 5258 Other Services 782,950 1,034,500 2,010,380 2,710,150 3,123,880 2,998,400 5291 Bad Debts Expense - 4,340 - - - - 5292 Administrative Serv's Expense - 235,170 199,260 199,260 194,110 194,110 5296 Pass-Thru Expense - 300,280 - - - - 5297 Other Expenses 730 (730) - - - - 5298 Loss-Cap Assets - 1,109,660 - - - - 5301 Grants - - 300,000 200,000 200,000 200,000 5302 Loans - - - 500,000 - - 5305 Emergency Repairs Program 18,090 4,850 25,000 25,000 25,000 25,000 5310 Forgivable Loans 175,400 80,210 140,000 548,660 94,540 - 5314 HIP Loans - - 150,000 150,000 225,000 225,000 5315 FRHB Loans - - 580,000 1,311,100 580,000 580,000 5424 Bond Principal Expense 676,300 697,500 3,247,510 3,247,510 1,710,000 1,778,190 5425 Bond Interest Expense 599,030 600,320 575,930 575,930 470,790 402,820 5430 Closing Costs 6,610 - - - - - 5601 FY Net Loan Activity 315,470 111,890 - - - - 5701 Information Systems Allocation Charges 200,120 262,940 271,700 271,700 352,070 359,760 5702 Fleet-Maintenance&Repair Allocation 3,980 10,740 11,260 11,260 9,670 11,110 5703 Vehicle Acquisition Allocation - - - - - - 5704 Building Maintenance&Operation Allocation 50,000 10,000 10,000 10,000 10,650 10,700 5705 Self Funded Liability Allocation 364,370 346,750 362,250 391,470 837,060 1,021,670 5706 OPEB&Employee Benefits Allocation 52,190 62,280 47,180 47,180 72,960 74,600 5707 PERS-UAL Allocation 470,370 586,890 585,960 585,960 720,740 718,220 TOTAL MAINTENANCE&OPERATIONS $ 4,901,080 $ 7,626,060 $ 10,133,010 $ 13,057,910 $ 10,196,680 $ 10,187,210 MrCAPITAL OUTLAY
5527 Buildings $ 998,000 $ - $ - $ - $ - $ - 5528 Improvements Other Than Buildings 56,400 380 - - - - TOTAL CAPITAL OUTLAY $ 1,054,400 $ 380 $ - $ - $ - $ -

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CITY OF UPLAND

DEVELOPMENT SERVICES DEPARTMENT
FY 2026-28 ANNUAL BUDGET

SUMMARY BY OBJECT CODE
OBJECT EXPENSE CLASSIFICATION 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 CODE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

ICAPITAL IMPROVEMENT PROJECTS
55XX Capital Improvement Projects $ 120,480 $ 9,360 $ 557,550 $ 674,050 $ 670,250 $ - CAPITAL IMPROVEMENT PROJECTS $ 120,480 $ 9,360 $ 557,550 $ 674,050 $ 670,250 $TOTAL DEPARTMENT $ 8,281,860 $ 10,561,920 $ 14,185,310 $ 17,003,110 $ 14,629,260 $ 14,139,100

Page 349 of 403 ends

CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
POLICE
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

EXPENSE CLASSIFICATION
Personnel $ 19,679,150 $ 20,928,340 $ 23,544,440 $ 23,193,890 $ 25,069,120 $ 26,111,070 Maintenance&Operations 10,910,410 13,807,490 13,357,720 13,572,880 12,952,990 13,265,200 Capital Outlay 415,190 403,840 1,653,000 2,626,240 1,221,500 1,220,970 Capital Improvement Projects - 7,700 240,690 - - - _ TOTAL BUDGET $ 31,004,750 $ 35,147,370 $ 38,795,850 $ 39,393,010 $ 39,243,610 $ 40,597,240 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED JJNDING SOURCES q
GENERAL FUND $ 28,793,960 $ 32,797,610 $ 35,060,910 $ 34,638,970 $ 36,339,650 $ 37,647,730 PUBLIC SAFETY AUGMENTATION 1,432,950 1,411,250 1,434,780 1,434,780 1,418,590 1,464,140 AMERICAN RESCUE PLAN ACT 289,000 200,620 240,690 70,150 - - HOMELAND SECURITY GRANTS 41,070 20,120 - - - - COPS 136,080 343,410 1,328,000 1,328,000 1,408,870 1,408,870 HOMELESS EMERGENCY AID PROGRAM 45,200 47,840 76,500 964,940 76,500 76.500 OFFICE OF TRAFFIC SAFETY 173,590 151,640 - 255,370 - - LOCAL LAW ENFORCMENT BLOCK GRANTS 89,210 - - 45,830 - - ASSET FORFEITURE-FEDERAL DOJ 3,690 168,380 654,970 654,970 - - ASSET FORFEITURE-STATE - 6,500 - - - - TOTAL BUDGET $ 31,004,750 $ 35,147,370 $ 38,795,850 $ 39,393,010 $ 39,243,610 $ 40,597,240 Police Department Expense Classification
$4s,000,000
$40,000,000
$3s,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED •Personnel •Maintenance&Operations •Capital Outlay •Capital Improvement Projects

Page 350 of 403 ends

CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
POLICE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED 3201 POLICE ADMINMIgi
Personnel $ 2,015,270 $ 2,176,330 $ 2,815,200 $ 3,104,530 $ 3,887,770 $ 4,045,540 Maintenance&Operations 7,959,490 10,302,130 10,235,370 10,461,350 9,860,890 10,076,000 Capital Outlay 140 - - - - - TOTAL POLICE ADMINISTRATION $ 9,974,900 $ 12,478,460 $ 13,050,570 $ 13,565,880 $ 13,748,660 $ 14,121,540 Personnel $ 2,834,540 $ 2,939,750 $ 3,606,060 $ 3,613,870 $ 4,966,770 $ 5,155,080 Maintenance&Operations 251,530 236,370 363,390 363,390 378,870 378,720 Capital Outlay - 47,830 - - - - TOTAL POLICE INVESTIGATIONS $ 3,086,070 $ 3,223,950 $ 3,969,450 $ 3,977,260 $ 5,345,640 $ 5,533,800 Personnel $ 225,550 $ 306,080 $ 428,450 $ - $ - $ - Maintenance&Operations 454,460 439,190 415,580 - - - Capital Outlay - - - - - - TOTAL ANIMAL CONTROL $ 680,010 $ 745,270 $ 844,030 $ - $ - $ - Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 790 - - 168,000 168,000 168,000 Capital Outlay - - - - - - TOTAL METROLINK STATION $ 790 $ - $ - $ 168,000 $ 168,000 $ 168,000 •i ICE
Personnel $ 12,576,160 $ 13,453,370 $ 14,636,630 $ 14,350,310 $ 14,316,420 $ 14,934,660 Maintenance&Operations 1,710,920 1,976,680 1,658,030 1,670,360 1,885,490 1,973,830 Capital Outlay - - - - - - TOTAL POLICE PATROL $ 14,287,080 $ 15,430,050 $ 16,294,660 $ 16,020,670 $ 16,201,910 $ 16,908,490 Personnel $ 105,910 $ 161,560 $ - $ - $ - $ - Maintenance&Operations 33,490 26,540 45,010 45,010 44,010 44,010 Capital Outlay - - - - - - TOTAL POLICE SPEC EVENTS&COMM OUTREACH $ 139,400 $ 188,100 $ 45,010 $ 45,010 $ 44,010 $ 44,010 3232 POLICE RESERVE
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 2,860 740 7,230 7,230 3,750 3,750 Capital Outlay - - - - - - TOTAL POLICE RESERVES $ 2,860 $ 740 $ 7,230 $ 7,230 $ 3,750 $ 3,750 3233 CODE ElsTEORCMI
Personnel $ 372,860 $ 328,410 $ 468,350 $ 468,350 $ 479,570 $ 511,650 Maintenance&Operations 249,990 402,630 381,610 386,570 348,110 356,490 Capital Outlay - - - - - - TOTAL CODE ENFORCEMENT $ 622,850 $ 731,040 $ 849,960 $ 854,920 $ 827,680 $ 868,140 101 TOTAL GENERAL FUND = _
Personnel $ 18,130,290 $ 19,365,500 $ 21,954,690 $ 21,537,060 $ 23,650,530 $ 24,646,930 Maintenance&Operations 10,663,530 13,384,280 13,106,220 13,101,910 12,689,120 13,000,800 Capital Outlay 140 47,830 - - - - TOTAL GENERAL FUND $ 28,793,960 $ 32,797,610 $ 35,060,910 $ 34,638,970 $ 36,339,650 $ 37,647,730 203 TOTAL PUBLIC SAFETY AUGMENTATION FUND
Personnel $ 1,432,950 $ 1,411,250 $ 1,434,780 $ 1,434,780 $ 1,418,590 $ 1,464,140 Maintenance&Operations - - - - -Capital Outlay - - - - - - TOTAL PUBLIC SAFETY AUGMENTATION FUND $ 1,432,950 $ 1,411,250 $ 1,434,780 $ 1,434,780 $ 1,418,590 $ 1,464,140 229 TOTAL AMERICA RESCUE PLAN ACT(ARPA)FUND
Personnel $ - $ 10,090 $ - $ - $ - $ - Maintenance&Operations 99,700 11,950 - 5,720 - - Capital Outlay 189,300 170,880 - 64,430 - - Capital Improvement Project - 7,700 240,690 - - - TOTAL ARPA FUND $ 289,000 $ 200,620 $ 240,690 $ 70,150 $ - $ - 2XX TOTAL POLICE GRANTS
Personnel $ 115,910 $ 141,500 $ - $ 67,080 $ - $ - Maintenance&Operations 143,490 402,430 251,500 465,250 263,870 264,400 Capital Outlay 225,750 19,080 1,153,000 2,061,810 1,221,500 1,220,970 TOTAL POLICE GRANTS $ 485,150 $ 563,010 $ 1,404,500 $ 2,594,140 $ 1,485,370 $ 1,485,370

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
POLICE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

TOTAL ASSET FORFEITURE FUNDS
Personnel $ - $ - $ 154,970 $ 154,970 $ - $ - Maintenance&Operations 3,690 8,830 - - - - Capital Outlay - 166,050 500,000 500,000 - - TOTAL ASSET FORFEITURE FUNDS $ 3,690 $ 174,880 $ 654,970 $ 654,970 $ - $ -

TOTAL POLICE
Personnel $ 19,679,150 $ 20,928,340 $ 23,544,440 $ 23,193,890 $ 25,069,120 $ 26,111,070 Maintenance&Operations 10,910,410 13,807,490 13,357,720 13,572,880 12,952,990 13,265,200 Capital Outlay 415,190 403,840 1,653,000 2,626,240 1,221,500 1,220,970 Capital Improvement Projects - 7,700 240,690 - -TOTAL POLICE $ 31,004,750 $ 35,147,370 $ 38,795,850 $ 39,393,010 $ 39,243,610 $ 40,597,240

Page 352 of 403 ends

CITY OF UPLAND

POLICE DEPARTMENT
FY 2026-28 ANNUAL BUDGET

SUMMARY BY OBJECT CODE
OBJECT EXPENSE CLASSIFICATION 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 CODE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED ligPERSONNEL EXPENSE 1
5110 Buy Backs $ 60,750 $ 55,760 $ 105,340 $ 105,340 $ 172,100 $ 172,100 5111 Salaries-Full Time 2,440,470 2,774,920 3,266,310 2,926,680 3,054,030 3,224,870 5112 Salaries-Temporary/Part Time 436,220 505,620 467,650 425,540 482,760 485,030 5113 Overtime 218,030 292,580 222,690 219,940 219,940 219,940 5114 Catastrophic Leave Pay 4,440 - - - - - 5116 Fringe Benefits 511,190 581,630 1,089,590 954,540 1,017,890 1,067,960 5117 Retirement Contributions 289,520 321,040 383,010 342,620 330,690 342,840 5131 Salaries-Sworn Police 10,250,170 10,702,860 12,135,250 12,183,800 13,061,470 13,670,890 5133 Overtime-Sworn Police 2,108,160 2,174,650 1,314,200 1,456,280 1,889,200 1,889,200 5136 Fringe Benefits-Sworn Police 1,509,730 1,579,750 2,268,790 2,275,180 2,412,330 2,492,790 5137 Retirement Contributions-Sworn Police 1,850,470 1,939,530 2,291,610 2,303,970 2,428,710 2,545,450 TOTAL PERSONNEL EXPENSES $ 19,679,150 $ 20,928,340 $ 23,544,440 $ 23,193,890 $ 25,069,120 $ 26,111,070

MAINTENANCE&OPERATIONS
5211 Postage $ 1,850 $ 1,040 $ 1,290 $ 1,290 $ 1,290 $ 1,290 5212 Advertising - 2,750 160 160 160 160 5213 Dues&Subscriptions 25,170 61,750 63,050 62,660 19,960 19,960 5214 Training-POST 1,000 - - - 30,000 30,000 5215 Training/Conferences/Meetings 122,000 161,740 146,690 152,100 127,630 127,630 5216 Office Supplies 16,690 14,170 18,380 18,380 18,380 18,380 5217 Other Supplies/Materials 170,210 190,480 250,810 265,970 242,696 242,696 5218 Uniform Expense 108,740 87,110 99,250 97,320 97,320 97,320 5219 Licences,Registration and Permits 5,450 44,720 - - - - 5220 Fuel Usage 287,830 290,820 295,500 289,720 289,720 289,720 5221 Mileage Reimbursement/Toll Exp 40 640 - - 600 600 5222 Print/Mail Charges 4,990 3,850 4,880 3,860 4,060 4,060 5226 Team Building Expenses 8,020 10,610 12,860 12,860 14,480 14,480 5227 Vehicle Parts/Repairs - 65,920 - - - - 5231 Office Equipment(Under 5,000) 37,890 19,140 11,340 17,060 12,840 12,840 5232 Computer Equip(Under 5,000) 2,970 2,610 7,120 7,060 7,060 7,060 5233 Other Equipment(Under 5,000) 126,410 71,320 88,710 110,940 87,600 87,600 5234 Other Equipment Rental 24,200 13,490 119,390 119,390 119,480 119,480 5236 Rent 2,570 2,850 2,450 2,450 2,450 2,450 5237 Utilities-Sewer 1,760 2,390 2,860 2,350 2,350 2,350 5239 Software Subscriptions 74,110 430,320 90,000 90,000 146,000 146,530 5241 Utilities-Electric 113,650 124,780 129,570 104,000 104,000 104,000 5242 Utilities-Gas 20,940 13,260 28,720 19,370 12,870 12,870 5243 Utilities-Telephone - 7,620 - - - - 5244 Utilities-Water 14,170 15,740 15,990 11,840 11,840 11,840 5246 Maintenance-Equipment 1,300 1,320 13,540 13,540 13,540 13,540 5247 Maintenance-Vehicle 18,400 25,890 17,620 17,620 17,620 17,620 5251 Legal Services 249,350 423,300 381,200 381,200 381,200 381,200 5252 Professional Services - 46,340 - 3,120 - - 5253 Contract Services 683,310 693,350 685,370 859,750 887,914 897,114 5254 Data Processing Services 9,460 - 2,250 2,250 2,250 2,250 5255 Banking Services 3,660 4,650 6,590 5,870 5,870 5,870 5258 Other Services 501,710 539,790 485,720 632,780 469,790 469,790 5267 Undercover Activity 7,200 - - - - - 5271 Insurance Premium 1,250 1,790 1,940 1,940 1,940 1,940 5291 Bad Debts Expense - 165,680 - - I - - 5294 Sponsor/Contribution/Donation - 250 - - - - 5297 Other Expenses 640 - 200 200 200 200 5320 Tuition Reimbursement 760 1,380 9,990 9,990 9,990 9,990 5421 Lease Principal Expense 950 - - - - - 5701 Information Systems Allocation Charges 1,547,760 1,732,260 1,805,430 1,712,510 1,243,780 1,252,540 5702 Fleet-Maintenance&Repair Allocation 399,990 519,160 543,940 536,360 622,290 715,220 5703 Vehicle Acquisition Allocation 569,200 295,340 299,500 299,500 527,400 534,100 5704 Building Maintenance&Operation Allocation 366,720 485,020 451,510 359,620 352,220 360,940 5705 Self Funded Liability Allocation 2,913,430 2,714,530 2,858,250 3,028,890 2,359,780 2,594,510 5706 OPEB&Employee Benefits Allocation 384,100 462,050 351,320 343,430 421,000 428,850 5707 PERS-UAL Allocation 2,080,560 4,056,270 4,054,330 3,975,530 4,283,420 4,226,210 TOTAL MAINTENANCE&OPERATIONS $ 10,910,410 $ 13,807,490 $ 13,357,720 $ 13,572,880 $ 12,952,990 $ 13,265,200

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CITY OF UPLAND

POLICE DEPARTMENT
FY 2026-28 ANNUAL BUDGET

SUMMARY BY OBJECT CODE
OBJECT EXPENSE CLASSIFICATION 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 CODE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

CAPITAL OUTLAY
5529 Building Improvements $ - $ 164,990 $ - $ 64,430 $ - $ - 5530 Machinery&Equipment 221,250 191,020 1,076,500 1,985,310 645,000 644,470 5531 Vehicles 193,940 47,830 576,500 576,500 576,500 576,500 TOTAL CAPITAL OUTLAY $ 415,190 $ 403,840 $ 1,653,000 $ 2,626,240 $ 1,221,500 $ 1,220,970

CAPITAL IMPROVEMENT PROJECTS
55XX Capital Improvement Projects $ - $ 7,700 $ 240,690 $ - $ - $ - CAPITAL IMPROVEMENT PROJECTS $ - $ 7,700 $ 240,690 $ - $ - $ - TOTAL DEPARTMENT $ 31,004,750 $ 35,147,370 $ 38,795,850 $ 39,393,010 $ 39,243,610 $ 40,597,240

Page 354 of 403 ends

CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET

PUBLIC WORKS
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED 'EXPENSE CLASSIFICATION
Personnel $ 2,956,850 $ 4,005,900 $ 5,645,260 $ 5,519,120 $ 6,666,250 $ 6,966,640 Maintenance&Operations 10,531,030 13,336,600 12,915,720 13,341,630 13,537,590 13,010,170 Capital Outlay 1,272,190 1,031,330 737,780 1,466,660 1,379,350 833,600 Capital Improvement Projects 13,198,370 7,507,160 40,070,320 42,686,440 43,516,830 6,460,000 TOTAL BUDGET $ 27,958,440 $ 25,880,990 $ 59,369,080 $ 63,013,850 $ 65,100,020 $ 27,270,410 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28

ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

FUNDING SOURCES
GENERAL FUND $ 9,859,140 $ 13,577,820 $ 14,202,770 $ 14,129,630 $ 14,125,800 $ 14,180,320 GAS TAX 6,859,800 3,620,300 6,922,380 6,759,320 4,142,470 2,094,130 MEASURE I 1,627,990 1,162,160 12,173,290 11,045,990 14,569,770 2,234,730 ROAD MAINTENANCE REHABILITATION 123,180 205,190 9,256,900 9,255,120 12,767,910 2,260,600 OTHER GRANTS 392,130 567,640 - 4,073,470 - - AMERICAN RESCUE PLAN ACT 2,156,160 318,440 2,665,540 2,496,530 1,371,290 - 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 DRAINDIF 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 1,095,060 524,630 FLEET MAINTENANCE&REPLACEMENT 1,552,540 1,489,450 1,451,820 2,090,990 1,848,620 1,878,010 BUILDING MAINTENANCE&OPERATIONS 1,396,120 1,613,460 1,795,510 2,147,580 2,137,830 1,905,580 TOTAL BUDGET $ 27,958,440 $ 25,880,990 $ 59,369,080 $ 63,013,850 $ 65,100,020 $ 27,270,410 Public Works Expense Classification
$70,000,000
$60,000,000
$so,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000 /
$- I I I I I I I I I I I I Y
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED
•Personnel •Maintenance&Operations •Capital Outlay •Capital Improvement Projects

Page 355 of 403 ends

CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
PUBLIC WORKS ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED GENERAL FUND-FUND 101

WORKS ADMINISTRATION
Personnel $ 99,600 $ 137,880 $ 141,900 $ 138,010 $ 177,140 $ 185,110 Maintenance&Operations 1,257,910 1,734,330 1,650,150 1,707,700 1,694,680 1,750,200 Capital Outlay - - - - - - TOTAL PUBLIC WORKS ADMINISTRATION $ 1,357,510 $ 1,872,210 $ 1,792,050 $ 1,845,710 $ 1,871,820 $ 1,935,310 5301 EN ' '1 ` , I MINISTRATION
Personnel $ 189,690 $ 259,840 $ 180,230 $ 168,650 $ 203,900 $ 210,970 Maintenance&Operations 55,110 67,530 85,740 85,740 93,140 92,700 Capital Outlay - - - - - - TOTAL ENGINEERING ADMINISTRATION $ 244,800 $ 327,370 $ 265,970 $ 254,390 $ 297,040 $ 303,670 5302 DEVELOPMENT/TRAFFIC EP_GINEERING
Personnel $ 479,220 $ 32,200 $ 49,780 $ 40,430 $ 53,730 $ 55,040 Maintenance&Operations 344,610 12,410 - - 1,090 1,250 Capital Outlay - - - - - - TOTAL DVLPMNT/TRAFFIC ENGINEERING $ 823,830 $ 44,610 $ 49,780 $ 40,430 $ 54,820 $ 56,290 5401 STREET MAINTENANCE
Personnel $ 600,290 $ 534,880 $ 701,060 $ 534,700 $ 615,620 $ 651,070 Maintenance&Operations 722,830 703,690 1,102,290 971,790 810,000 733,150 Capital Outlay - 7,040 - - - - TOTAL STREET MAINTENANCE $ 1,323,120 $ 1,245,610 $ 1,803,350 $ 1,506,490 $ 1,425,620 $ 1,384,220 5402 S : . ' t.

Personnel $ 17,540 $ 17,650 $ 10,140 $ 10,140 $ 10,740 $ 11,070 Maintenance&Operations - - - - - - Capital Outlay - - - - - - TOTAL STREET SWEEPING $ 17,540 $ 17,650 $ 10,140 $ 10,140 $ 10,740 $ 11,070 5403 SIDEWALK MAINTENANCE
Personnel $ 69,630 $ 73,730 $ 88,170 $ 87,110 $ 21,500 $ 22,160 Maintenance&Operations 15,070 16,520 11,430 11,430 12,280 14,110 Capital Outlay - - - - - - TOTAL SIDEWALK MAINTENANCE $ 84,700 $ 90,250 $ 99,600 $ 98,540 $ 33,780 $ 36,270 5404 STREET LI e
Personnel $ 17,540 $ 27,220 $ 10,140 $ 10,140 $ 10,740 $ 11,070 Maintenance&Operations 1,056,690 1,106,340 942,610 902,610 1,036,880 1,037,160 Capital Outlay - - - - - - TOTAL STREET LIGHTING $ 1,074,230 $ 1,133,560 $ 952,750 $ 912,750 $ 1,047,620 $ 1,048,230 5405 TRAFFIC CONTROL
Personnel $ 85,460 $ 101,980 $ 127,380 $ 107,210 $ 12,880 $ 13,260 Maintenance&Operations 360 40 40 40 40 50 Capital Outlay - - - - - - TOTAL TRAFFIC CONTROL $ 85,820 $ 102,020 $ 127,420 $ 107,250 $ 12,920 $ 13,310 5406 TRAFFIC FACILIlII
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 286,470 375,540 391,000 481,000 390,000 390,000 Capital Outlay - - - - - - TOTAL TRAFFIC FACILITY MAINTENANCE $ 286,470 $ 375,540 $ 391,000 $ 481,000 $ 390,000 $ 390,000 Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 1,490 - - - - - Capital Outlay 6,000 - - - - - TOTAL WEED ABATEMENT $ 7,490 $ - $ - $ - $ - $ - 5408 FLO0711. W
Personnel $ - $ - $ - $ - $ - S - Maintenance&Operations - - - - -Capital Outlay 1,000 - - - - - TOTAL FLOOD CONTROL $ 1,000 $ - $ - $ - $ - S -

Page 356 of 403 ends

CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
PUBLIC WORKS ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED

STREET TREE MAINTENANCE
Personnel $ 109,050 $ 113,210 $ 122,420 $ 122,420 $ 133,100 S 137,080 Maintenance&Operations 881,560 1,229,950 850,030 850,030 850,230 850,420 Capital Outlay - - - - - - TOTAL STREET TREE MAINTENANCE $ 990,610 $ 1,343,160 $ 972,450 $ 972,450 $ 983,330 $ 987,500 11IC ROW IWAINTENANCI
Personnel $ 88,080 $ 85,620 $ 169,020 $ 169,020 $ 566,590 $ 595,590 Maintenance&Operations 997,350 1,112,130 1,087,260 1,127,420 942,640 951,550 Capital Outlay 18,270 3,000 - 7,450 - - TOTAL PUBLIC ROW MAINTENANCE $ 1,103,700 $ 1,200,750 $ 1,256,280 $ 1,303,890 $ 1,509,230 $ 1,547,140 5412 MAINTENANCE-MAIN STREEill
Personnel $ 57,630 $ 62,640 $ 56,800 $ 56,800 $ - $ - Maintenance&Operations - - - - - - Capital Outlay - - - - - - TOTAL MAINTENANCE-MAIN STREET $ 57,630 $ 62,640 $ 56,800 $ 56,800 $ - $ - 5413 MAINTENANCE-
Personnel $ 24,630 $ 25,270 $ 18,090 $ 18,090 $ 19,170 $ 19,770 Maintenance&Operations 148,220 171,250 185,060 17,060 22,000 22,000 Capital Outlay - - - - - - TOTAL MAINTENANCE-METROLINK STN $ 172,850 $ 196,520 $ 203,150 $ 35,150 $ 41,170 S 41,770 _ 1
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 84,720 86,220 95,000 95,000 89,000 90,000 Capital Outlay - - - - - - TOTAL GRAFFITI ABATEMENT $ 84,720 $ 86,220 $ 95,000 $ 95,000 $ 89,000 $ 90,000 5416 DAMAGE TO CITY PROPE','
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 76,320 43,600 100,000 60,000 52,000 65,000 Capital Outlay 15,000 - 45,000 - - - TOTAL DAMAGE TO CITY PROPERTY $ 91,320 $ 43,600 $ 145,000 $ 60,000 $ 52,000 S 65,000 Personnel $ 82,320 $ 105,960 $ 138,940 $ 138,940 $ 105,790 $ 109,840 Maintenance&Operations 947,910 1,077,310 1,343,670 1,606,060 1,223,090 1,264,780 Capital Outlay 290,000 4,940 - - - - TOTAL PARK MAINTENANCE $ 1,320,230 $ 1,188,210 $ 1,482,610 $ 1,745,000 $ 1,328,880 $ 1,374,620 5421 SPORTS FIELD MAINTENANCE
Personnel $ 95,320 $ 94,190 $ 108,260 $ 108,260 $ 92,820 $ 95,510 Maintenance&Operations 318,890 359,570 383,280 333,280 475,100 478,100 Capital Outlay 610 5,000 - - - - TOTAL SPORTS FIELD MAINTENANCE $ 414,820 $ 458,760 $ 491,540 $ 441,540 $ 567,920 S 573,610 5601 CIVIC CENTER
Personnel $ - $ - $ - $ - $ - S - Maintenance&Operations 194,000 216,030 226,750 234,250 221,200 219,230 Capital Outlay - - - - - - TOTAL CITY HALL/CITY BUILDINGS $ 194,000 $ 216,030 $ 226,750 $ 234,250 $ 221,200 S 219,230 35XX FIRE STATIONS BUILDING EXPENSES i i Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 122,750 119,610 75,570 75,570 217,740 180,780 Capital Outlay - - - - - - TOTAL FIRE STATIONS BUILDING EXPENSES $ 122,750 $ 119,610 $ 75,570 $ 75,570 $ 217,740 $ 180,780 4201 RECREATION ADMINISTRATION
Personnel $ - $ 790,540 $ 761,990 $ 845,580 $ 1,704,600 $ 1,784,270 Maintenance&Operations - 720,140 681,330 739,980 793,290 833,990 Capital Outlay - - - _ - - - TOTAL RECREATION ADMINISTRATION $ - $ 1,510,680 $ 1,443,320 $ 1,585,560 $ 2,497,890 $ 2,618,260 *Moved from Administrative Services effective FY25.

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
PUBLIC WORKS ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED 4202 RECREATION CLASSES 11. a
Personnel $ - $ 119,620 $ 120,940 $ 120,940 $ 4,000 $ 4,000 Maintenance&Operations - 177,880 218,470 218,470 226,670 226,670 Capital Outlay - - - - - - TOTAL RECREATION CLASSES $ - $ 297,500 $ 339,410 $ 339,410 $ 230,670 $ 230,670 *Moved from_Administrative Services effective FY25.
4203 RECREATION FACILI
Personnel $ - $ 103,290 $ 106,600 $ 106,600 $ 3,500 S 3,500 Maintenance&Operations - 517,450 477,020 480,020 460,770 448,500 Capital Outlay - - - - - - TOTAL RECREATION FACILITIES $ - $ 620,740 $ 583,620 $ 586,620 $ 464,270 S 452,000 *Moved from Administrative Services effective FY25.
4204 RECREATION PARKS
Personnel $ - $ 111,610 $ 134,120 $ 134,120 $ - $ - Maintenance&Operations - 9,650 10,180 18,660 20,280 20,180 Capital Outlay - - - - - - TOTAL RECREATION PARKS $ - $ 121,260 $ 144,300 $ 152,780 $ 20,280 $ 20,180 *Moved from Administrative Services effective FY25.
4205 SENIOR CENTER
Personnel $ - $ 98,670 $ 179,870 $ 179,870 $ - $ - Maintenance&Operations - 291,660 301,990 304,990 291,350 284,850 Capital Outlay - - - - - - TOTAL SENIOR CENTER $ - $ 390,330 $ 481,860 $ 484,860 $ 291,350 $ 284,850 *Moved from Administrative Services effective FY25.
4206 SPECIAL EVENTS . '
Personnel $ - $ 172,700 $ 230,830 $ 230,830 $ - S - Maintenance&Operations - 340,290 482,220 473,220 466,510 316,340 Capital Outlay - - - - - - TOTAL SPECIAL EVENTS $ - $ 512,990 $ 713,050 $ 704,050 $ 466,510 S 316,340 *Moved from Administrative Services effective FY25.
101 TOTAL GENERAL.FUND
Personnel $ 2,016,000 $ 3,068,700 $ 3,456,680 $ 3,327,860 $ 3,735,820 $ 3,909,310 Maintenance&Operations 7,512,260 10,489,140 10,701,090 10,794,320 10,389,980 10,271,010 Capital Outlay 330,880 19,980 45,000 7,450 - - TOTAL GENERAL FUND $ 9,859,140 $ 13,577,820 $ 14,202,770 $ 14,129,630 $ 14,125,800 $ 14,180,320

SPECIAL REVENUE,CAPITAL PROJECTS&INTERNAL SERVICE FUNDS TOTAL GAS TAX FUN I M W
Personnel $ 64,860 $ 73,750 $ 345,950 $ 345,950 $ 441,850 $ 455,980 Maintenance&Operations 721,950 704,890 621,020 621,020 1,361,010 1,068,150 Capital Outlay - - - - 375,000 - Capital Improvement Projects 6,072,990 2,841,660 5,955,410 5,792,350 1,964,610 570,000 TOTAL GAS TAX FUND $ 6,859,800 $ 3,620,300 $ 6,922,380 $ 6,759,320 $ 4,142,470 $ 2,094,130 205 TOTAL MEASUREIFUND
Personnel $ 38,730 $ 48,560 $ 279,590 $ 279,590 $ 412,540 $ 425,810 Maintenance&Operations 275,740 86,510 85,860 85,860 160,730 158,920 Capital Outlay - - - - - - Capital Improvement Projects 1,313,520 1,027,090 11,807,840 10,680,540 13,996,500 1,650,000 TOTAL MEASURE I FUND $ 1,627,990 $ 1,162,160 $ 12,173,290 $ 11,045,990 $ 14,569,770 $ 2,234,730 206 TOTAL ROAD MAINTENANCE REHABILITATION FUND
Personnel $ 14,050 $ 22,350 $ 135,480 $ 135,480 $ 200,120 $ 206,880 Maintenance&Operations 61,440 26,440 26,240 26,240 79,590 78,720 Capital Outlay - - - 37,080 - - Capital Improvement Projects 47,690 156,400 9,095,180 9,056,320 12,488,200 1,975,000 TOTAL ROAD MAINT REHAB FUND $ 123,180 $ 205,190 $ 9,256,900 $ 9,255,120 $ 12,767,910 S 2,260,600 217 TOTAL OTHER GRANTS FUND . ' . - Personnel $ - $ - $ - $ - $ - S - Maintenance&Operations 311,700 176,240 - 73,470 - - Capital Outlay 80,430 80,430 - - - - Capital Improvement Projects - 310,970 - 4,000,000 - - TOTAL OTHER GRANTS FUND $ 392,130 $ 567,640 $ - $ 4,073,470 $ - S -

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
PUBLIC WORKS ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED 229 TOTAL AMERICAN RESCUE PLAN ACT(ARPA)FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 242,140 124,520 - - - - Capital Outlay - 115,510 - - - - Capital Improvement Projects 1,914,020 78,410 2,665,540 2,496,530 1,371,290 - TOTAL ARPA FUND $ 2,156,160 $ 318,440 $ 2,665,540 $ 2,496,530 $ 1,371,290 $ - 418 TOTAL FIRE DIF FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations - 60,270 - - - - Capital Outlay - - - - - - TOTAL FIRE DIF FUND $ - $ 60,270 $ - $ - $ - $ - 419 ' ,1 POLICE DIF FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations - 3,960 2,450 2,450 2,320 2,320 Capital Outlay - - - - - - Capital Improvement Projects 4,810 208,700 384,170 468,290 1,050,000 300,000 TOTAL POLICE DIF FUND $ 4,810 $ 212,660 $ 386,620 $ 470,740 $ 1,052,320 S 302,320 420 TOTAL GENERAL DIF FUND
Personnel $ - $ - $ - $ - $ - S - Maintenance&Operations - 4,550 2,650 2,650 2,650 2,650 Capital Outlay - - - - - - Capital Improvement Projects - - 450,000 450,000 760,000 415,000 TOTAL GENERAL DIF FUND $ - $ 4,550 $ 452,650 $ 452,650 $ 762,650 $ 417,650

TOTAL QUIMBY FEES FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations 75,080 11,520 - - - - Capital Outlay 34,150 87,240 - - - - Capital Improvement Projects 638,050 584,720 2,983,850 2,731,660 3,242,580 1,050,000 TOTAL QUIMBY FEES FUND $ 747,280 $ 683,480 $ 2,983,850 $ 2,731,660 $ 3,242,580 $ 1,050,000 422 TOTAL STORM DRAIN DIF FUND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations - 13,090 8,200 8,200 10,000 10,000 Capital Outlay - - - - - - Capital Improvement Projects 1,945,170 253,260 1,127,180 1,127,180 1,175,950 - TOTAL STORM DRAIN DIF FUND $ 1,945,170 $ 266,350 $ 1,135,380 $ 1,135,380 $ 1,185,950 $ 10,000 423 TOTAL STREET&TRAFFIC FACILITY DIF FUND
Personnel $ 3,940 $ - $ - $ - $ - $ - Maintenance&Operations 2,300 9,920 5,900 5,900 8,000 8,000 Capital Outlay - - - - - - Capital Improvement Projects 6,380 5,840 319,460 319,150 1,434,900 150,000 TOTAL STREET&TRAFFIC FACILITY DIF FUND $ 12,620 $ 15,760 $ 325,360 $ 325,050 $ 1,442,900 $ 158,000 424 TOTAL PARK DIF Fi ND
Personnel $ - $ - $ - $ - $ - $ - Maintenance&Operations - 3,780 4,200 4,200 3,540 3,540 Capital Outlay - - - - - - Capital Improvement Projects - 42,570 642,050 1,020,100 1,122,190 - TOTAL PARK DIF FUND $ - $ 46,350 $ 646,250 $ 1,024,300 $ 1,125,730 $ 3,540 425 TOTAL GENERAL FUND CAPITAL PROJECTS
Personnel $ - $ 8,370 $ 236,390 $ 236,390 $ 242,500 $ 250,900 Maintenance&Operations - - - - - - Capital Outlay - - - - - - Capital Improvement Projects 655,440 1,794,820 3,702,650 3,756,230 3,986,640 - TOTAL GENERAL CAPITAL PROJ FUND $ 655,440 $ 1,803,190 $ 3,939,040 $ 3,992,620 $ 4,229,140 $ 250,900

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CITY OF UPLAND

EXPENDITURE SUMMARY BY DIVISION
FY 2026-28 PROPOSED BUDGET
2023-24 2024-25 2025-26 2025-26 2026-27 2027-28
PUBLIC WORKS ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED 426 TOTAL STREET&ALLEY REPAIRS FUND
Personnel $ 14,500 $ 16,880 $ 80,630 $ 80,630 $ 135,700 $ 139,930 Maintenance&Operations 11,260 14,320 14,100 14,100 35,390 34,700 Capital Outlay - - - - - - Capital Improvement Projects 600,300 202,720 936,990 788,090 923,970 350,000 TOTAL STREET&ALLEY REPAIRS FUND $ 626,060 $ 233,920 $ 1,031,720 $ 882,820 $ 1,095,060 $ 524,630

TOTAL FLEET MAINTENANCE&REPLACEMENT FUND
Personnel $ 276,520 $ 155,010 $ 336,990 $ 338,330 $ 559,930 $ 590,330 Maintenance&Operations 511,250 671,830 502,050 601,260 474,340 474,080 Capital Outlay _ 764,770 662,610 612,780 1,151,400 814,350 813,600 TOTAL FLEET MAINT&REPLC FUND $ 1,552,540 $ 1,489,450 $ 1,451,820 $ 2,090,990 $ 1,848,620 $ 1,878,010

BUILDING MAINT&OPERATIONS FUND
Personnel $ 528,250 $ 612,280 $ 773,550 $ 774,890 $ 937,790 $ 987,500 Maintenance&Operations 805,910 935,620 941,960 1,101,960 1,010,040 898,080 Capital Outlay 61,960 65,560 80,000 270,730 190,000 20,000 TOTAL BUILDING MAINT&OPS FUND $ 1,396,120 $ 1,613,460 $ 1,795,510 $ 2,147,580 $ 2,137,830 $ 1,905,580

TOTAL SPECIAL REVENUE,CAPITAL PROJECTS&INTERNAL SERVICE FUNDS Personnel $ 940,850 $ 937,200 $ 2,188,580 $ 2,191,260 $ 2,930,430 $ 3,057,330 Maintenance&Operations 3,018,770 2,847,460 2,214,630 2,547,310 3,147,610 2,739,160 Capital Outlay 941,310 1,011,350 692,780 1,459,210 1,379,350 833,600 Capital Improvement Projects* 13,198,370 7,507,160 40,070,320 42,686,440 43,516,830 6,460,000 TOTAL SPEC REV,CAP PROJ&INT SVC FUNDS $ 18,099,300 $ 12,303,170 $ 45,166,310 $ 48,884,220 $ 50,974,220 $ 13,090,090 *For Capital Improvement Projects details,see the Capital Improvement Project section.

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CITY OF UPLAND

PUBLIC WORKS
FY 2026-28 ANNUAL BUDGET

SUMMARY BY OBJECT CODE
OBJECT EXPENSE CLASSIFICATION 2023-24 2024-25 2025-26 2025-26 2026-27 2027-28 CODE ACTUAL ACTUAL ADOPTED AMENDED PROPOSED PROPOSED IPERSONNEL EXPENSE .
5110 Buy Backs $ 27,860 $ 28,320 $ 76,370 $ 76,370 $ 76,370 $ 76,370 5111 Salaries-Full Time 6,357,080 7,000,950 9,643,750 9,629,310 11,769,250 12,355,260 5112 Salaries-Temporary/Part Time 6,850 599,790 648,220 762,980 848,010 881,510 5113 Overtime 491,590 537,570 617,440 617,440 537,100 538,040 5114 Catastrophic Leave Pay 1,330 - - - - - 5116 Fringe Benefits 1,413,920 1,604,900 2,867,470 2,900,480 3,637,570 3,824,010 5117 Retirement Contributions 683,810 775,930 1,111,750 1,121,250 1,310,600 1,349,870 5199 Personnel Vacancy Allowance - - - - (73,580) (75,410) TOTAL PERSONNEL EXPENSES $ 8,982,440 $ 10,547,460 $ 14,965,000 $ 15,107,830 $ 18,105,320 $ 18,949,650

MAINTENANCE&OPERATIONS
5205 Recruitment Costs-Other $ - $ 10 $ - $ - $ - $ - 5211 Postage 110,930 191,860 209,440 256,840 229,070 239,020 5212 Advertising 10,650 1,360 9,210 9,210 4,490 3,690 5213 Dues&Subscriptions 8,010 24,470 74,560 71,800 35,440 39,770 5215 Training/Conferences/Meetings 69,350 78,340 126,740 159,860 144,360 119,420 5216 Office Supplies 14,930 29,600 38,280 40,080 39,150 39,900 5217 Other Supplies/Materials 993,200 1,103,800 1,613,860 1,434,010 1,218,490 1,232,750 5218 Uniform Expense 100,330 109,690 122,060 122,060 190,940 194,170 5219 Registration/Permits/Licenses 290,210 325,550 403,240 403,240 359,080 366,710 5220 Fuel Usage 201,100 207,010 306,600 306,600 206,280 212,130 5221 Mileage Reimbursement/Toll Exp 90 10 20 20 20 20 5222 Print/Mail Charges 6,550 27,460 24,040 24,040 38,310 32,110 5226 Team Building Expenses 5,800 22,090 11,550 18,550 19,450 19,450 5227 Vehicle Parts/Materials 341,250 516,390 65,000 424,940 268,030 268,030 5231 Office Equipment(Under 5,000) 49,360 17,180 17,230 17,830 13,580 13,080 5232 Computer Equip(Under 5,000) 13,840 4,830 25,000 25,000 18,600 18,600 5233 Other Equipment(Under 5,000) 1,049,850 1,238,500 1,222,480 1,015,280 535,400 522,920 5234 Other Equipment Rental 23,920 113,330 188,270 189,070 149,650 79,950 5236 Rent 62,210 68,420 72,600 72,600 76,780 80,550 5237 Utilities-Sewer 43,840 43,080 32,260 32,260 39,760 44,770 5239 Software Subscriptions 66,230 93,570 74,910 161,480 154,660 155,320 5241 Utilities-Electric 2,646,460 3,082,340 3,013,950 3,013,950 3,376,030 3,588,750 5242 Utilities-Gas 15,990 21,600 35,450 35,450 26,390 27,280 5243 Utilities-Telephone 270 20,310 2,790 2,790 500 500 5244 Utilities-Water 9,822,390 9,535,220 13,700,150 10,678,820 11,991,730 12,269,610 5245 Maintenance-Building/Structure/Grounds 665,600 695,480 732,000 892,000 666,210 664,970 5246 Maintenance-Equipment 7,190 54,870 183,130 83,130 42,000 42,000 5247 Maintenance-Vehicle - 70 - - - - 5248 Maintenance-Other 75,760 161,420 609,040 609,040 140,040 140,110 5249 Other Maintenance - - 1,000 1,000 - - 5251 Legal Services 44,160 28,050 327,900 177,900 115,000 115,300 5252 Professional Services 443,680 649,470 606,160 597,430 431,540 320,460 5253 Contract Services 3,032,690 3,674,020 3,657,370 4,134,080 6,213,090 5,656,910 5254 Data Processing Services 10,870 14,570 13,500 13,500 10,250 10,500 5255 Banking Services 149,140 245,140 197,400 352,400 348,900 406,300 5256 Solid Waste Services 16,786,890 19,798,430 17,640,000 17,640,000 18,522,000 19,448,100 5257 Sewer Treatment Disposal Services 7,727,030 8,217,400 8,639,000 9,204,530 9,643,810 10,508,950 5258 Other Services 1,886,950 2,741,450 3,737,200 3,490,990 2,380,030 2,224,340 5259 Recycled Water Purchase 1,254,890 1,793,990 1,759,600 1,940,350 1,975,300 2,072,030 5290 Late Charges 1,660 1,420 - - - - 5291 Bad Debts Expense 875,820 734,290 - - - - 5292 Administrative Services Expense 3,448,840 3,003,680 2,970,710 2,970,710 4,443,440 4,443,440 5294 Sponsor/Contribution/Donation 730 29,000 38,400 22,400 38,400 38,400 5295 Pump/Diesel Taxes 2,340 2,840 3,000 3,000 3,300 3,630 5298 Loss-Cap Assets 284,050 359,550 - - - - 5304 Contributions 183,550 12,310 792,500 792,500 437,000 378,000 5320 Tuition Reimbursement 11,670 9,570 - - - - 5424 Bond Principal Payment - - 1,946,280 1,946,280 1,548,000 1,577,000

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Upland City CouncilJune 8, 2026

Upland City Council
June 8, 2026