Victorville City Council
June 2, 2026

City Council Chambers
14343 Civic Drive
Victorville, CA
www.victorvilleca.gov
VICTORVILLE CITY COUNCIL
VICTORVILLE LIBRARY BOARD OF TRUSTEES
SOUTHERN CALIFORNIA LOGISTICS AIRPORT AUTHORITY
SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY
THE CITY AS HOUSING ASSETS SUCCESSOR
JOINT POWERS FINANCING AUTHORITY
VICTORVILLE WATER DISTRICT
Regular Meeting Agenda
Tuesday, June 2, 2026
5:00 p.m. Closed Session
6:00 p.m. Regular Session
The City Council holds its business meetings in public in accordance with the requirements of the Ralph M. Brown Act, its established policies and procedures, and its adopted parliamentary authority. The Council strives to carry out its meetings in an atmosphere of professionalism with full participation by members of the body and the public. As such, the Presiding Officer is empowered to govern City Council Meetings to foster the efficient and fair administration of City business and reserves the right to enforce (or cause to be enforced) the Meeting Rules of Conduct and Decorum as set forth in Chapter 5 of the City Council Policy and Procedures Manual.

The City Council welcomes and encourages public participation and invites the community to attend in person. City Council Meetings will be held in-person at City Hall in Council Chambers. Remote viewing of our Council Meetings is available through YouTube, but public comments must be given in-person at the meeting or in advance as noted below.

Public Comments: Members of the public may submit comments electronically to [email protected] by 4 p.m. the day of the meeting to be distributed to City Council. Participants are invited to address the Council on agendized and non-agendized topics at the beginning of the meeting. Public comments will be no longer than three (3) minutes per community member. Should a speaker conclude their comments prior to the expiration of three (3) minutes, the speaker waives the right to speak for any remaining amount of time. For further information about how to address the Council, please refer to the City's website at victorvilleca.gov/agendas.

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

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk's office at (760) 955-5188 no later than 72 hours prior to the meeting.
5:00 p.m. Closed Session
Call to Order
Roll Call
Introduction to Public Comments
Public Comments for Closed Session Items
Declaration of Closed Session Item(s) by City Attorney
CITY COUNCIL
A. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Initiation of litigation pursuant to Government Code Section 54956.9(d)(4) Number of potential cases: One (1)
Based on existing facts and circumstances, the City Council has decided to initiate litigation.

Recess to Closed Session
6:00 p.m. Regular Session
Call to Order
Roll Call
Closed Session Announcements by the City Attorney
Invocation: Pastor Elder Reyes with Destiney Christian Center Pledge of Allegiance: Police Captain Jerry Davenport
Proclamations/Special Presentations
Mach Industries Overview provided by Rob Mark
City Clerk Presents Agenda/Revisions to Agenda
Conflict of Interest Declarations
Any items on this agenda that might be a conflict of interest to any Council Members/Board Members should be identified at this time.

Introduction to Public Comments
Public Comments
PUBLIC HEARING(S)

1. Block Walls and Gates for Well Site 128, 131, and 201 - Approve Notice of Exemption and Award of Construction Contract
Recommendation:

That the Honorable Board of Directors:
(1) Open and conduct the Public Hearing;
(2) Close the Public Hearing;
(3) Approve the Notice of Exemption; and
(4) Award a construction contract to KNC Construction, Inc. in the amount of $709,008 for Block Walls and Gates for Well Site 128, 131, and 201, Project No. MS26-109.

2. Annual Budget for Fiscal Year 2026-2027
Recommendation:

That the Honorable City Council, also sitting as the Victorville Library Board of Trustees, Southern California Logistics Airport Authority, Successor Agency to the Victorville Redevelopment Agency, Victorville Water District, and City of Victorville as Housing Asset Successor:
(1) Open and conduct a Public Hearing;
(2) Close the Public Hearing;
(3) Accept the transmittal letter from the Measure P Oversight Committee (MPOC); (4) Adopt the attached Resolutions: No. 26-039, LBT 26-002, SCLAA 26-004, R-SA 26-001, VWD 26-007, and CHAS 26-002, for the establishment and adoption of the FY 2026-2027 Annual Budget;
(5) Adopt Resolution No. 26-042, affirming the General Fund Reserve Policy (City Council Policy No. CP-23-01); and
(6) Adopt Resolution No. 26-043, establishing and adopting the Fiscal Year 2026- 2027 Annual Appropriations Limit in the amount of $1,673,750,243 pursuant to California State Constitution Article XIIIB Government Spending Limitation.

CONSENT CALENDAR

3. 2026 Mandatory Conflict of Interest Code Review
Recommendation:

That the City Council direct the City Clerk to conduct a review of the Conflict of Interest Codes for the City of Victorville, the Southern California Logistics Airport Authority, the Victorville Joint Powers Financing Authority, the Victorville Library Board of Trustees, the Successor Agency to the Victorville Redevelopment Agency and the Victorville Water District to determine if any changes are necessary.

4. Reduction of Securities and Release of the Subdivision Improvement and Utility Surety Agreements for Tract Map No. 16720
Recommendation:

That the Honorable City Council:
(1) Approve the full release of the Street Faithful Performance Security for Tract Map No.16720;
(2) Release the existing Subdivision Improvement Agreements for Tract Map No. 16720; and
(3) Release the existing Utility Surety Agreement for Tract Map No. 16720.

5. Reduction of Securities and the Release of the Subdivision Improvement Agreement for Tract Map No. 17316
Recommendation:

That the Honorable City Council:
(1) Approve the full release of the Water, Drainage, Sewer, Landscaping Maintenance Assessment District (LMAD), and Street Faithful Performance Securities for Tract Map No. 17316; and
(2) Approve the release of the Subdivision Improvement Agreement for Tract Map No.17316.

6. Reduction of Securities for Tract Map Nos. 13908-3 and 13908-4 Recommendation:

That the Honorable City Council approve the full release of the Sewer and Street Improvement Faithful Performance Securities for Tract Map Nos. 13908-3 and 13908-4.

7. Community Services Quarterly Report - 3rd Quarter
Recommendation:

That the Honorable City Council review and file the attached Community Services Quarterly Report.

8. Commercial Demand Schedule No. 23
Recommendation:

That the City Council and Board of Directors ratify Commercial Demand Schedule No. 23 for the period of April 30, 2026, through May 13, 2026, in total amount of $4,794,746.90. This total includes:
• Electronic Fund Transfers No. 349259 through 349426 and Warrant No. 803724 through 803883 in the amount of $4,794,746.90.

All are consistent with the adopted Fiscal Year 2025-2026 Budget (covering July 1, 2025, through June 30, 2026).

9. Finance Department Activity Report for the Third Quarter of Fiscal Year 2025-2026 Recommendation:

That the Honorable City Council review and file the Finance Department Quarterly Activity Report.

10. Payroll Demand Schedule No. 10A
Recommendation:

That the City Council and Board of Directors ratify Payroll Demand Schedule No. 10A for the payroll period of March 27, 2026, through April 10, 2026, in total amount of $2,424,060.92. This total includes:
• Employee Check Nos. 34854 through 34858 in the amount of $4,448.90. • Vendor Check Nos. 34859 through 34867 in the amount of $5,865.94. • Advice Nos. 342170 and 342172 through 342758 in the amount of $1,565,252.09; and
• Vendor Electronic Payments totaling $848,493.99.

All expenditures are consistent with the adopted Fiscal Year 2025–2026 Budget (covering July 1, 2025, through June 30, 2026).

11. Payroll Demand Schedule No. 10B
Recommendation:

That the City Council and Board of Directors ratify Payroll Demand Schedule No. 10B for the payroll period of April 10, 2026, through April 24, 2026, in total amount of $2,431,539.46. This total includes:
• Employee Check Nos. 34868 through 34871 in the amount of $5,972.34. • Vendor Check Nos. 34872 through 34879 in the amount of $3,729.38. • Advice Nos. 342759 through 343356 in the amount of $1,572,166.48; and • Vendor Electronic Payments totaling $849,671.26.

All expenditures are consistent with the adopted Fiscal Year 2025–2026 Budget (covering July 1, 2025, through June 30, 2026).

WRITTEN COMMUNICATIONS

12. Benefits Resolution No. 26-044 and the Salary Schedule Recommendation:

That the Honorable City Council adopt Benefits Resolution No. 26-044, amending the Salary Schedule and amending Fringe Benefits, effective July 1, 2026.

13. Fiscal Year 2026-2027 Budget Workshop – Council Member Requests Recommendation:

Staff recommend that the Honorable City Council review the information provided relative to individual Council Member requests made during the Fiscal Year (FY) 2026-2027 Budget Workshop held on May 21, 2026, and take no further action at this time.

14. Amendment No. 2 to the Consultant/Professional Services Provider Agreement with Water Systems Consulting, Inc., for the On-Call Water Engineering Services Recommendation:

That the Honorable Victorville Water District Board of Directors (Board) approve Amendment No. 2 to the Consultant/Professional Services Provider Agreement with Water Systems Consulting, Inc., Project ESC23-026, in the amount not to exceed $654,610 for on-call water engineering services.

15. Project Proposal to California Transportation Commission for Local Streets and Roads Funding for Fiscal Year 2026-2027
Recommendation:

That the City Council:
(1) Adopt Resolution No. 26-026, approving two (2) road projects for submittal to the California Transportation Commission (CTC) to be eligible to receive Local Streets and Roads Funds for Fiscal Year 2026-2027; and
(2) Authorize staff to submit this project proposal to the CTC.

16. Consideration of:
(1) Resolution No. VWD 26‑009, accepting the 2026 Water Cost of Service/Rate Study; Authorizing Preparation and Mailing of Notices of Public Hearing Regarding the Proposed Changes to Water Service Rates Pursuant to Proposition 218; and Setting the Date, Time, and Location of the Public Hearing on the Proposed Water Service Rates; and
(2) Resolution No. VWD 26-011, adopting a Written Objection Administrative Exhaustion Procedure pursuant to Assembly Bill (AB) 2257 Applicable to Water Rate Setting Proceedings Under Proposition 218
Recommendation:

Staff recommends that the Honorable Board of Directors:
(1) Adopt Resolution No. VWD 26-009, accepting the 2026 Water Rate Study, setting July 21, 2026, as the date for the Public Hearing on the proposed changes to the District’s rates and fees for Water Services, and authorizing staff to prepare and mail Notices of Public Hearings in accordance with Proposition 218; and (2) Adopt Resolution No. VWD 26-011, establishing a Written Objection Administrative Exhaustion Procedure pursuant to Assembly Bill (AB) 2257.

17. Annual Confirmation of Maintenance Assessment District for Fiscal Year 2026/2027
Recommendation:

That the Honorable City Council:
(1) Approve Resolution Nos. 26-027, 26-030, 26-033, and 26-036 authorizing the initiation proceedings for the annual levy of assessments for the Maintenance Assessments Districts, Drainage Facilities Assessment Districts, Landscaping Maintenance Assessment Districts, and the City-Wide Streetlight Assessment District for Fiscal Year 2026/2027;
(2) Approve Resolution Nos. 26-028, 26-031, 26-034, and 26-037 preliminarily approving consolidated Engineer’s Reports filed in support of the levy of assessments for Fiscal Year 2025/2026; and
(3) Approve Resolution Nos. 26-029, 26-032, 26-035, and 26-038 declaring its intention to levy the maintenance assessment districts for Fiscal Year 2026/2027 and setting a Public Hearing date of June 16, 2026.

18. Amendment No. 8 to the Waste Disposal Agreement Between the County of San Bernardino and the City of Victorville
Recommendation:

That the Honorable City Council authorize the Mayor to execute Amendment No. 8 to the Waste Disposal Agreement between the County of San Bernardino and the City of Victorville.

19. Calling for the General Municipal Election and Consolidating with the Statewide Election with the San Bernardino County Registrar of Voters Recommendation:

That Your Honorable City Council:
(1) Adopt Resolution No. 26-040 for the holding of a General Municipal Election; and
(2) Adopt Resolution No. 26-041 for the consolidation of the General Municipal Election.

20. Cancellation of the July 7, 2026 and August 4, 2026 Regular City Council Meetings Recommendation:

Any action is at the discretion of Your Honorable City Council.

21. City Manager Reports

22. Discussion and Possible Action Regarding Upcoming Agenda Items

23. Reports from Council Members
Adjournment
Item Number: 1
City Council / Board of Directors
Public Hearing(s)
Meeting of: June 2, 2026
Submitted By:

Fredy Bonilla, City Engineer

Subject:

Block Walls and Gates for Well Site 128, 131, and 201 - Approve Notice of Exemption and Award of Construction Contract
Recommendation:

That the Honorable Board of Directors:
(1) Open and conduct the Public Hearing;
(2) Close the Public Hearing;
(3) Approve the Notice of Exemption; and
(4) Award a construction contract to KNC Construction, Inc. in the amount of $709,008 for Block Walls and Gates for Well Site 128, 131, and 201, Project No. MS26-109.

Fiscal Impact:

This action will result in fiscal impact of $709,008. This project is funded by the Water Fund No. 410. An additional appropriation is not required. There are sufficient funds available in the project budget to cover the planned expenses. Please refer to the budget account numbers, descriptions, and available budgets shown below:

Account Numbers Account
Descriptions
Amounts
Available
Contract
Amounts
4100500 - 55080 -74658 Infra Improv - Block
Wall Well 128
$163,472.26 $163,126
4100500 - 55080 - 74659 Infra Improv - Block
Wall Well 131
$318,977.74 $318,621
4100500 - 55060 - 74435 Prod - Security
Upgrade Well 201
$227,607.26 $227,261
Total: $710,057.26 Total: $709,008
Strategic Plan Goal:

This item aligns with “Goal E: Invest in Infrastructure” in the City of Victorville Strategic Plan 2023–2026. The installation of concrete masonry unit (CMU) walls topped with 4- foot anti-climb wrought iron fencing, along with automated gates, will enhance security at the District’s well sites. These improvements will help protect critical City infrastructure while also improving the overall appearance and aesthetics of the facilities.

Background:

The 2021 Water Master Plan (WMP) evaluated the current and future water system needs of the Victorville Water District. One of the recommendations identified in the WMP was the implementation of security upgrades at the District’s well and reservoir sites.

As part of these security enhancements, existing chain-link fencing at well sites is being replaced with concrete masonry unit (CMU) block walls and automated gates. Four-foothigh outward-curved wrought iron spikes will be installed on top of the block walls and automated iron gates to deter unauthorized climbing and site access. Similar wall and fence improvements have already been successfully completed at several District well sites, and the District is continuing implementation based on priorities established by staff.

The current locations included as part of this contract are Well Sites 128, 131, and 201.

These locations were identified in the WMP 10-year Capital Improvement Plan and incorporated into the 2021 Water Rate Study. The District plans to continue upgrading the remaining well and reservoir sites over the next 10 to 20 years.

Discussion:

The WMP recommends implementing security upgrades at the City’s well and reservoir sites, as budget permits over the next 10 to 20 years. As noted in the background, existing chain-link fencing and gates are being replaced with 6-foot-tall CMU block walls and automated iron gates, topped with 4-foot-high anti-climb wrought iron spikes.

For bidding purposes, the three project sites were combined into a single project (Project No. MS26-109) the Location Map (Attachment A).

This project was solicited using formal bidding procedures in accordance with Victorville Municipal Code Section 2.28.200 and the California Public Contract Code. On March 27, 2026, the Request for Bids was released on the Opengov Procurement Portal. On April 28, 2026, eight (8) formal bids were received. The three lowest bids are as follows:

Bidder Bid Amount
KNC Construction, Inc. $709,008
SDC Engineering, Inc. $813,943.82
Deark E&C, Inc. $862,408
Each bid was reviewed by Purchasing and Engineering Staff, who determined KNC Construction, Inc. to be the lowest responsive and responsible bidder based on its bid amount of $709,008, which was the lowest bid received.

Compliance with the California Environmental Quality Act (CEQA) is required prior to construction of capital improvement projects. A Notice of Exemption (Attachment B) has been prepared describing the project activities and determining that the project is categorically exempt under CEQA Guidelines Section 15301(b), as the project consists of minor alterations to existing publicly owned facilities.

Staff recommends that the Honorable Board of Directors approve the Notice of Exemption and award the Construction Agreement (Attachment C) between the Victorville Water District and KNC Construction, Inc. for the construction and installation of Block Walls and Gates at Well Site 128, 131, and 201.

Staff is available to answer any questions the Board may have.

Prepared By:

Sylvia Severson, Management Technician
Attachments: A. Location Map
B. Notice of Exemption
C. Construction Agreement
D. Pictures
ATTACHMENT A –

LOCATION MAP

LOCATION MAP
MS26-109 BLOCK WALLS AND GATES FOR WELL SITE 128, 131, AND 201 ATTACHMENT B –

NOTICE OF EXEMPTION

ATTACHMENT C –

CONSTRUCTION

AGREEMENT
1 Construction Agreement/KNC Construction, Inc./Project MS26-109

CONSTRUCTION AGREEMENT

BY AND BETWEEN

VICTORVILLE WATER DISTRICT
AND
KNC CONSTRUCTION, INC.

FOR
BLOCK WALLS AND GATES FOR WELL SITE 128, 131, AND 201,
PROJECT MS26-109
THIS CONSTRUCTION AGREEMENT (the “Agreement”) dated this __________________ day of ______________, 20___, for reference purpose only, is made and entered into by and between the VICTORVILLE WATER DISTRICT, a County water district and subsidiary district of the City of Victorville, organized and existing in the County of San Bernardino under and by virtue of the laws of the State of California hereinafter referred to as the “District”, and KNC Construction, Inc., a California corporation hereinafter referred to as the “Contractor”. The District and the Contractor are sometimes hereinafter referred to as a “Party” and collectively referred to as the “Parties.”
RECITALS:

WHEREAS the District requires Block Walls and Gates for Well Site 128, 131, and 201 (the “Project”); and
WHEREAS, in light of the facts set forth above, the District desires to retain Contractor in connection with Block Walls and Gates for Well Site 128, 131, and 201; and

NOW, THEREFORE, IN CONSIDERATION OF THE COVENANTS, CONDITIONS, AND

PROMISES CONTAINED HEREIN AND FOR SUCH OTHER GOOD AND VALUABLE CONSIDERATION, THE PARTIES HERETO AGREE AS FOLLOWS:

Section 1. RECITALS
The Recitals set forth above are true and correct and are hereby incorporated into this Agreement by this reference, as though set forth herein.

Section 2. TERM OF AGREEMENT
This Agreement shall commence within fifteen (15) calendar days after issuance of Notice to Proceed (the “Commencement Date”) and shall terminate upon completion of the Project ninety (90) working days after Commencement Date (the “Termination Date”), unless sooner terminated in accordance with the provisions of this Agreement (the “Term”). From and after the Termination Date, and upon subsequent agreement by the Parties, this Agreement may continue on a month-to-month basis until terminated pursuant to Section 3 below.

Section 3. TERMINATION OR SUSPENSION
a. This Agreement may be terminated or suspended without cause by either Party at any time, provided that the Party initiating the termination provides the other Party at least thirty (30) days advance written notice of such termination or suspension. In the event of such 2 Construction Agreement/KNC Construction, Inc./Project MS26-109 termination, the District shall only be liable for payment under the payment provisions of this Agreement for satisfactory work rendered or supplies actually furnished prior to the effective date of termination.
b. This Agreement may be terminated or suspended with cause by either Party at any time, provided that the Party initiating termination provides the other Party at least ten (10) days advance written notice of such termination or suspension. In the event of such termination, the District shall only be liable for payment under the payment provisions of this Agreement for satisfactory work rendered or supplies actually furnished prior to the effective date of termination.

Section 4. CONTRACT DOCUMENTS; PRIORITY

a. Contract Documents. The Contract Documents consist of the following documents, all of which are either attached hereto as exhibits or are incorporated herein by this reference.

Said Contact Documents are intended to be correlative and constitute Contractor’s performance obligations:

1. This Agreement.

2. Exhibits A & B.

3. Notice Inviting Bids for the Project.

4. Specifications for the Project.

5. Special Provisions.

6. Accepted Proposal.

7. List of Subcontractors.

8. Faithful Performance & Payment Bonds.

9. Non-Collusion Declaration.

10. Guaranty.
b. Interpretation. In the event of any conflict between any of the Contract Documents, the document highest in the order of precedence (from highest to lowest), as set forth in Subsection 4.a above shall control.

Section 5. CONTRACTOR’S OBLIGATIONS
Contractor shall complete the Project as specifically set forth in the Contract Documents.

Contractor shall furnish, at its own cost and expense, all labor, services, material, tools, equipment, supplies, transportation, and any other items and facilities necessary therefore, as provided in the Contract Documents.

Section 6. COMPENSATION
The Contractor agrees to receive and accept the following amount, not to exceed Seven Hundred Nine Thousand Eight and 00/100 Dollars ($709,008.00), as full compensation for furnishing; all materials, doing all the work contemplated and embraced in this contract, all loss or damage arising out of the nature of the work aforesaid, the action of the elements, any unforeseen difficulties or obstructions which may arise or be encountered in the execution of the work until its acceptance by the District, and for all risks of every description connected with the work, all expenses incurred by or in consequence of the suspension or discontinuance of work well and faithfully completing the whole work, thereof, according to the requirements of the Contract Documents and to the satisfaction of Fredy A. Bonilla, City Engineer, or his designee, to wit:

See Exhibit “A”, Scope of Work.
3 Construction Agreement/KNC Construction, Inc./Project MS26-109 Section 7. BID PROPOSAL FORMS
The District shall pay Contractor as provided in the Bid Proposal Forms, attached hereto as Exhibit “B”, and incorporated herein by this reference as though set forth in full, subject to approval of the District, when applicable.

Section 8. PREVAILING WAGES
a. Compliance with State Prevailing Wage Law. Pursuant to California Labor Code Section 1773, the DISTRICT has obtained from the Director of the Department of Industrial Relations (“DIR”) the general prevailing rate of per diem wages and the general prevailing wage rate for holiday and overtime work applicable for each craft, classification, or type of worker in San Bernardino County, California, where the Project is to be performed. Copies of these prevailing rate of per diem wages are on file at the City of Victorville Finance Department/Purchasing Division and shall be made available for review to any interested party on request. Copies of these prevailing rate of per diem wages are also available from the State of California via the internet at http://www.dir.ca.gov/DLSR/PWD. Contractor and its subcontractors shall pay not less than said specified prevailing rate of per diem wages to all workers employed by them in the performance of any work under this Agreement which constitutes “public works” or “public work”, including without limitation, Block Walls and Gates for Well Site 128, 131, and 201, and any other work or services described in or encompassed by California Labor Code (“Labor Code”) Sections 1720 through 1720.9, 1771, and 1772. Contractor shall be solely responsible for using the correct and current prevailing wage rates and performing accordingly.

An error on the part of any awarding body does not relieve the Contractor from the responsibility for payment of the correct prevailing wage, or compliance with the maintenance and inspection of payroll records, posting of prevailing wage rates at the work/job site, employment of apprentices, and other requirements of Labor Code Section 1720 et seq.; Labor Code Section 1810 et seq.; California Code of Regulations, Title 8, Section 16000 et seq.; and all other applicable State labor laws.
b. Designation as Contractor Not Determinative. For purposes of this Agreement, Contractor and its subcontractors shall be subject to and shall comply with all provisions of the Labor Code applicable to contractors and subcontractors when they are engaged in the performance of any work under this Agreement which constitutes “public works” or “public work” as defined in subsection a above, despite being designated as a Contractor. c. Conflict. It is further expressly agreed by and between the Parties hereto that should there be any conflict between the provisions of this Section and the terms of Exhibit “A” or Exhibit “B” of this Agreement, the provisions of this Section shall control and nothing herein shall be considered as an acceptance of the terms of Contractor’s Scope of Services, scope of work, bid proposal, cost proposal, and/or fee schedule which conflict with the provisions of this Section.
d. Payroll Records. Contractor and its subcontractors must comply with the provisions of Labor Code sections 1776 and 1812 and all implementing regulations, including without limitation, those set forth in Title 8 of the California Code of Regulations, Section 16000 et seq. (hereinafter the “Regulations”), which are fully incorporated by this reference, including requirements for electronic submission of payroll records to the DIR. (1) Contractor and Subcontractor Obligations. Contractor and each subcontractor must keep accurate payroll records, showing the name, address, social security number, work classification, straight time and overtime hours worked each day and week, and the actual per diem wages paid to each journeyman, apprentice, worker, or other employee employed in connection with the Work. Each payroll record must contain or be verified 4 Construction Agreement/KNC Construction, Inc./Project MS26-109 by a written declaration that it is made under penalty of perjury, stating both of the following:
(a) The information contained in the payroll record is true and correct; and (b) Contractor or subcontractor has complied with the requirements of Labor Code Sections 1771, 1811, and 1815 for any covered work performed by its employees on the Project.
(2) Certified Record. A certified copy of an employee’s payroll record must be made available for inspection or furnished to the employee or his or her authorized representative on request, to the DISTRICT, to the Division of Labor Standards Enforcement, to the Division of Apprenticeship Standards of the DIR, and as further required by the Labor Code.
(3) Enforcement. Upon notice of noncompliance with Labor Code Section 1776, Contractor or subcontractor has ten days in which to comply with the requirements of this section. If Contractor or subcontractor fails to do so within the ten-day period, Contractor or subcontractor will forfeit a penalty of $100.00 per day, or portion a day, for each worker for whom compliance is required, until strict compliance is achieved. Upon request by the Division of Apprenticeship Standards, or the Division of Labor Standards Enforcement, these penalties will be withheld from payments then due to Contractor. (4) Payment of Invoices. Copies of the certified payrolls, proof of payroll submissions, and appropriate lien releases are required with each invoice to the DISTRICT. Payment of the invoice may be delayed when payroll-related documents and/or lien releases are not included with the invoice. e. Apprentices. Contractor is responsible for compliance with the requirements governing employment and payment of apprentices, as set forth in Labor Code section 1777.5, which is fully incorporated by reference.
f. Notices. Pursuant to Labor Code section 1771.4, Contractor is required to post all Job Site notices, including prevailing wage rates and other notices, as required by regulation. g. Other Labor Requirements. Contractor has the responsibility for and shall comply with all other applicable requirements of Labor Code Section 1720 et seq., Labor Code Section 1810 et seq., the Regulations, and all other applicable State labor laws. Contractor further acknowledges and agrees that it will be independently responsible for reviewing the applicable laws and regulations and effectuating compliance with those laws. Contractor shall require the same of all its subcontractors.
h. Statutory Penalties. The statutory penalties for failure to pay prevailing wage or to comply with State wage and hours laws will be enforced as follows:
(1) Pursuant to Labor Code section 1775, the Contractor and any subcontractor under it shall forfeit as a penalty to the DISTRICT not more than Two Hundred Dollars ($200.00), for each calendar day, or portion thereof, for each worker paid less than the prevailing wage rate as determined by the Director of the DIR for such work or craft in which such worker is employed for any public work done under this Agreement by it or by any subcontractor under it. The difference between such prevailing wage rate and the amount paid to each worker for each calendar day or portion thereof, for which each worker was paid less than the prevailing wage rate, shall be paid to each worker by the Contractor.
5 Construction Agreement/KNC Construction, Inc./Project MS26-109 (2) Pursuant to Labor Code Section 1813, Contractor or subcontractor shall, as a penalty to the DISTRICT, forfeit twenty-five dollars ($25) for each worker employed in the execution of this Agreement by the respective Contractor or subcontractor for each calendar day during which the worker is required or permitted to work more than 8 hours in any one calendar day and 40 hours in any one calendar week, except as specified in Labor Code Section 1815. In accordance with the provisions of Labor Code Section 1810 et seq., eight (8) hours is the legal working day. i. DIR Monitoring. Pursuant to Labor Code Section 1771.4, the Agreement for this Project is subject to compliance monitoring and enforcement by the DIR. j. DIR Registration. Pursuant to Labor Code Sections 1725.5 and 1771.1, the Contractor and its subcontractors must be registered with the DIR prior to the execution of a contract to perform public works. By entering into this Agreement, Contractor represents that it is aware of the registration requirement and is currently registered with the DIR. Contractor shall maintain a current registration for the duration of the Project. Contractor shall further include the requirements of Labor Code Sections 1725.5 and 1771.1 in any subcontract and ensure that all subcontractors are registered at the time this Agreement is entered into and maintain registration for the duration of the Project.

Section 9. WORKERS’ COMPENSATION INSURANCE
Contractor shall procure and maintain, at its own expense, during the Term of this Agreement, workers’ compensation insurance, providing coverage as required by the California State Workers’ Compensation Law. If any class of employees employed by Contractor is not protected by the California State Workers’ Compensation Law, Contractor shall provide adequate insurance for the protection of such employees to the satisfaction of the District.

In conformance with current statutory requirements of Section 1860 et seq., of the Labor Code of the State of California, the undersigned confirms the following as their certification:

I am aware of the provisions of Section 3700 of the Labor Code which requires every employer to be insured against liability for workers’ compensation or to undertake self-insurance in accordance with the provisions before commencing the performance of the work of this contract.

Section 10. NOTICE TO PROCEED
No work, service, material, or equipment shall be performed or furnished under this Contract unless and until a Notice to Proceed has been given to the Contractor by the District.

Contractor shall commence work pursuant to the Contract Documents as directed by the District in the Notice to Proceed, and to diligently execute the same to completion within the time limits set forth in the Contract Documents.

Section 11. COMPLIANCE WITH LAWS
Contractor shall comply with all local, state, and federal laws and regulations applicable to the performance of the work required by the Contract Documents, including any rule, regulation, or bylaw governing the conduct or performance of Contractor, its employees, officers, board members, agents, independent contractors, and subcontractors. Unless otherwise specified in the Contract Documents, all required permits and licenses shall be held or obtained by the Contractor at its sole expense.
6 Construction Agreement/KNC Construction, Inc./Project MS26-109 Section 12. COMMERCIAL GENERAL AND

AUTOMOBILE LIABILITY INSURANCE
Contractor shall procure and maintain at its own expense, during the term of this Agreement, commercial general liability insurance, of not less than Two Million Dollars ($2,000,000) per occurrence, and Four Million Dollars ($4,000,000) in the aggregate, for bodily injury, personal injury, death, loss, or damage resulting from the wrongful or negligent acts by the Contractor or its officers, employees, servants, volunteers, and agents and independent contractors.

Contractor shall further procure and maintain, at its own expense, during the Term of this Agreement, commercial vehicle liability insurance covering personal injury and property damage, of not less than Two Million Dollars ($2,000,000) Combined Single Limit, covering any vehicle(s) utilized by Contractor or its officers, employees, servants, volunteers, or agents and independent contractors in performing the services required by this Agreement.

Section 13. COURSE OF CONSTRUCTION/BUILDER’S RISK
Contractor, and or any of its subcontractors, suppliers, vendors, employees, or person whom it performing any work under this agreement shall purchase, and maintain insurance to the full contract and insurable value thereof commonly referred to as a Course of Construction, Builders’ Risk, or an Inland Marine policy that offers “Installation” coverage for all materials, supplies, equipment, and property obtained by, or for Contractor, which is to become part of the work while such equipment and property is stored at the jobsite, at temporary locations, or while in transit to the project from such temporary locations. Contractor, and or any of its subcontractors, suppliers, vendors, employees, or person whom is performing any work under this agreement shall also be responsible for insuring their owned, leased/rented or borrowed equipment. Insurance should also include a Loss Payee, and a Waiver of Subrogation Endorsement(s) in favor of the District and the City of Victorville.

Section 14. ADDITIONAL INSURED
Notwithstanding any inconsistent statement in any required insurance policies or any subsequent endorsements attached thereto, the protection offered by all policies, except for Workers' Compensation coverage, shall bear an endorsement whereby it is provided that, the District, the City of Victorville and their officers, employees, servants, volunteers, and agents and independent contractors, including, without limitation, the District’s Attorney, are named as Additional Insureds.

Section 15. WAIVER OF SUBROGATION RIGHTS
Contractor shall require the carriers of all required insurance policies to waive all rights of subrogation against the District, the City of Victorville and their officers, volunteers, employees, contractors, and subcontractors. Each policy of insurance shall be endorsed to reflect such waiver.

Section 16. PROOF OF INSURANCE COVERAGE; REQUIRED PRIOR TO

COMMENCEMENT OF SERVICES
a. Contractor shall secure from a good and responsible company or companies authorized to do insurance business in the State of California the policies of insurance required by this Agreement and furnish to the District Secretary certificates of said insurance at least two (2) weeks prior to the commencement of any services to be performed under this Agreement. 7 Construction Agreement/KNC Construction, Inc./Project MS26-109 b. The certificates of insurance shall bear an endorsement whereby it is provided that, in the event of cancellation or amendment of any required insurance policy for any reason whatsoever, the District shall be notified by mail, postage prepaid, not less than thirty (30) days before the cancellation or amendment is effective. In the case of non-payment, ten (10) days’ advance written notice shall be given.
c. The certificates of insurance shall bear an endorsement whereby it is provided that the respective insurance policy shall not be terminated or expire without first providing thirty (30) days written notice to the District of such termination or expiration. d. The certificates of insurance shall indicate that the respective insurance policy will be maintained throughout the Term of this Agreement. e. The commercial general liability and vehicle liability policies shall be endorsed to contain the following provision: “For any claims related to this contract, the Contractor’s insurance coverage shall be primary and non-contributory and at least as broad as ISO CG 20 01 04 13 as respects the District, its officers, officials, employees, and volunteers. Any insurance or self-insurance maintained by the District, its officers, officials, employees, or volunteers shall be excess of the Contractor’s insurance and shall not contribute with it. This requirement shall also apply to any Excess or Umbrella liability policies.” Section 17. TIME OF THE ESSENCE
Time is of the essence in the performance of this Agreement.

Section 18. INDEMNIFICATION
Notwithstanding the limits of any insurance, Contractor shall indemnify the District, its officials, officers, agents, volunteers and employees against, and will hold and save them and each of them harmless from, any and all actions, suits, claims, damages to persons or property, losses, costs, penalties, obligations, errors, omissions or liabilities, (herein "claims or liabilities") that may be asserted or claimed by any person, firm or entity arising or alleged to arise out of or in connection with the negligent performance of the work, operations or activities of Contractor, its agents, employees, subcontractors, or invitees, provided for herein, or arising or alleged to arise from the negligent acts or omissions of Contractor hereunder, or arising or alleged to arise from Contractor's negligent performance of or failure to perform any term, provision, covenant or condition of this Agreement, but excluding such claims or liabilities or portion of such claims or liabilities arising or alleged to arise from the negligence or willful misconduct of the District its officials, officers, agents, volunteers or employees, and in connection therewith:
a. Contractor will defend any action or actions filed in connection with any of said claims or liabilities and will pay all costs and expenses, including legal costs and attorneys' fees incurred in connection therewith;
b. Contractor will promptly pay any judgment rendered against the District, its officials, officers, agents or employees for any such claims or liabilities arising or alleged to arise out of or in connection with Contractor's (or its agents', employees', subcontractors' or invitees') negligent performance of or failure to perform such work, operations or activities hereunder; and Contractor agrees to save and hold the District, its officials, volunteers, officers, agents, and employees harmless there from;
c. In the event the District, its officials, officers, agents, volunteers or employees is made a Party to any action or proceeding filed or prosecuted against Contractor for such damages or other claims arising or alleged to arise out of or in connection with the negligent 8 Construction Agreement/KNC Construction, Inc./Project MS26-109 performance of or failure to perform the work, operation or activities of Contractor hereunder, Contractor shall pay to the District, its officials, volunteers officers, agents or employees, any and all costs and expenses incurred by the District, its officers, agents or employees in such action or proceeding, including but not limited to, legal costs and attorneys' fees for counsel acceptable to District;
d. Contractor's duty to defend and indemnify as set out in this Section shall include any claims, liabilities, obligations, losses, demands, actions, penalties, suits, costs, expenses or damages or injury to persons or property arising or alleged to arise from, in connection with, as a consequence of or pursuant to any state or federal law or regulation regarding hazardous substances, including but not limited to the Federal Insecticide, Fungicide and Rodenticide Act ("FIFRA"), Comprehensive Environmental Response, Compensation and Liability Act of 1980 ("CERCLA"), Resource Conservation and Recovery Act of 1976 ("RCRA"), the Hazardous and Solid Waste Amendments of 1984, the Hazardous Material Transportation Act, the Toxic Substances control Act, the Clean Air Act, the Clean Water Act, the California Hazardous Substance Account Act, the California Hazardous Waste Control Law or the Porter-Cologne Water Quality Control Act, as any of those statutes may be amended from time to time; The Contractor's indemnification obligations pursuant to this Section shall survive the termination of this Agreement. Contractor shall require the same indemnification from all subcontractors.

Section 19. REPORTS
Upon request by Fredy A. Bonilla, City Engineer, or his designee, Contractor shall prepare and submit reports concerning Contractor's performance of the work required by this Agreement.

Section 20. RECORDS
a. Contractor shall keep such books and records as shall be necessary to perform the services required by this Agreement and enable Fredy A. Bonilla, City Engineer, or his designee, to evaluate the cost and the performance of such services. b. Books and records pertaining to costs shall be kept and prepared in accordance with generally accepted accounting principles.
c. Fredy A. Bonilla, City Engineer, or his designee, shall have full and free access to such books and records at all reasonable times, including the right to inspect, copy, audit, and make records and transcripts from such records.
d. Records and supporting documents pertaining to the use of funds paid to Contractor hereunder shall be retained by Contractor and made available to Fredy A. Bonilla, City Engineer, or his designee, for purposes of performing an audit for a period of five (5) years from the date of termination of this Agreement.

Section 21. MODIFICATIONS AND AMENDMENTS
This Agreement may be modified or amended only by a written instrument signed by both Parties.
9 Construction Agreement/KNC Construction, Inc./Project MS26-109 Section 22. ENTIRE AGREEMENT
a. This Agreement supersedes any and all prior or contemporaneous agreements, either oral or written, between the District and Contractor with respect to the subject matter of this Agreement.
b. The Contract Documents contain all of the covenants and agreements between the Parties with respect to the subject matter herein, and each Party acknowledges that no representations, inducements, promises, or agreements have been made by or on behalf of any Party, except those covenants and agreements in this Agreement and the Contract Documents. c. No agreement, statement, or promise with respect to the subject matter of the Contract Documents, which is not contained in the Contract Documents, or in a valid modification or amendment to the Contract Documents, shall be valid or binding on either Party.

Section 23. AMBIGUITIES
This Agreement is in all respects intended by each Party hereto to be deemed and construed to have been jointly prepared by the Parties and the Parties hereby expressly agree that any uncertainty or ambiguity existing herein shall not be interpreted against either of them. Except as expressly limited by this paragraph, all of the applicable rules of interpretation of contract shall govern the interpretation of any uncertainty or ambiguity of this Agreement.

Notwithstanding the foregoing, the Parties agree that Exhibit “A” is attached hereto for reference purposes and to the extent there are any ambiguities, inconsistencies or conflicts between the terms of this Construction Agreement and Exhibit “A”, the terms of this Construction Agreement shall control and nothing set forth in Exhibit “A” shall be deemed to supersede any of the provisions of this Construction Agreement.

Section 24. NOTICES
a. Any notice to be provided pursuant to this Agreement shall be in writing, and all such notices shall be delivered by personal service or by deposit in the United States mail, certified or registered, return receipt requested, with postage prepaid, and addressed to the Parties as follows:

To the District: Fredy A. Bonilla, City Engineer
Engineering Department
14343 Civic Drive
Victorville, CA 92392
To Contractor: Malia Caminiti, President
KNC Construction, Inc.
12277 Apple Valley Rd. #144
Apple Valley, CA 92308

b. Notices, payments, and other documents shall be deemed delivered upon receipt by personal service or as of the second (2nd) day after deposit in the United States mail. 10 Construction Agreement/KNC Construction, Inc./Project MS26-109 Section 25. NON-LIABILITY OF DISTRICT OFFICERS AND EMPLOYEES No officer or employee of the District shall be personally liable to Contractor, or any successor in interest, in the event of any default or breach by the District or for any amount, which may become due to Contractor or to its successor(s), or for any breach of any obligation of the terms of this Agreement.

Section 26. REVIEW BY ATTORNEYS
Each Party hereto has had its attorneys review this Agreement and all related documents. Each Party hereto has consulted with its attorneys and has negotiated the terms of this Agreement based on such consultation.

Section 27. CARE OF WORK
Contractor must adopt reasonable methods during the life of the Agreement to furnish continuous protection to the work, and the equipment, materials, papers, documents, plans, studies and other components to prevent losses or damages, and will be responsible for all damages, to persons or property, until acceptance of the work by the District, except those losses or damages as may be caused by the District’s own negligence. The performance of the work by Contractor or the payment of money by the District shall not relieve Contractor from any obligation to correct any incomplete, inaccurate, or defective work at no further cost to the District, when such inaccuracies are due to the negligence of Contractor Section 28. CAPTIONS AND HEADINGS
The captions and headings contained in this Agreement are provided for identification purposes only and shall not be interpreted to limit or define the content of the provisions described under the respective caption or heading.

Section 29. SUCCESSORS, HEIRS, AND ASSIGNS
Except as otherwise expressly provided herein, this Agreement shall be binding upon the successors, endorsees, assigns, heirs, and personal representatives of each of the Parties to this Agreement and, likewise, shall inure to the benefit of the successors, endorsees, assigns, heirs, and personal representatives of each of the Parties. This Contract may not be assigned or transferred by Contractor without the concurrence of the surety and express written consent of the District, which may be withheld in the District’s sole discretion since the experience and qualifications of Contractor were material considerations for this Contract.

Section 30. GENDER; PLURAL
In this Agreement, unless the context clearly requires otherwise, the masculine, feminine and neuter genders and the singular and the plural shall include one another.

Section 31. SEVERABILITY
If any one or more of the sentences, clauses, paragraphs, or sections contained herein is declared invalid, void, or unenforceable by a court of competent jurisdiction, the same shall be deemed severable from the remainder of this Agreement and shall not affect, impair, or invalidate any of the remaining sentences, clauses, paragraphs, or sections contained herein. 11 Construction Agreement/KNC Construction, Inc./Project MS26-109 Section 32. GOVERNING LAW
The validity of this Agreement and any of its terms or provisions, as well as the rights and duties of the Parties under this Agreement, shall be construed pursuant to and in accordance with California law.

Section 33. CUMULATIVE REMEDIES
Except with respect to rights and remedies expressly declared to be exclusive in this Agreement, the rights and remedies of the Parties are cumulative and the exercise by either Party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default of any other default by the other Party.

Section 34. VENUE
All proceedings involving disputes over the terms, provisions, covenants, or conditions contained in this Agreement and all proceedings involving any enforcement action related to this Agreement shall be initiated and conducted in the applicable court or forum in San Bernardino County, California.

Section 35. ATTORNEY'S FEES
Should any litigation, specifically including but not limited to, arbitration and other nonjudicial resolution of disputes be commenced between the Parties to this agreement concerning this agreement or the rights and duties of either in relation thereto, the Parties prevailing in such litigation or other proceeding shall be entitled, in addition to such other relief as may be granted, to a reasonable sum as and for attorney fees in such litigation where the proceeding which, if not agreed upon by the Parties, shall be determined by the court or other entity in which such litigation or other proceeding is brought.

Section 36. EFFECTIVENESS OF AGREEMENT
This Agreement shall not be binding upon the District, until signed by the authorized representative(s) of Consultant, approved by the District’s Risk Manager, and executed by the authorized District personnel or Mayor.

Section 37. REPRESENTATIONS OF PARTIES AND PERSONS

EXECUTING AGREEMENT

a. Each of the Parties to this Agreement hereby represents that all necessary and appropriate actions of their governing bodies have been taken to make this Agreement a binding obligation of each of the Parties hereto.
b. The persons executing this Agreement warrant that they are duly authorized to execute this Agreement on behalf of and bind the Parties each purports to represent.

Section 38. COUNTERPARTS
This Agreement may be executed by the Parties in counterparts, and when executed by each of the Parties, each counterpart shall be deemed to be a part of this Agreement. 12 Construction Agreement/KNC Construction, Inc./Project MS26-109 Section 39. CARB COMPLIANCE OBLIGATIONS
a. CARB Regulations. Contractor is aware of the California Air Resources Board (“CARB”) regulations mandating various emission reduction requirements. Contractor agrees to comply with all applicable CARB regulations (Title 13, Division 3 of the California Code of Regulations (“CCR”)) prior to commencing any work hereunder and maintain compliance throughout the duration of this Contract.
(1) Vehicles with a Gross Vehicle Weight Rating (GVWR) greater than 8,500 lbs. and light-duty package delivery vehicles operated in California may be subject to CARB’s Advanced Clean Fleets regulations. Such vehicles may therefore be subject to requirements to reduce emissions of air pollutants. For more information, please visit the CARB Advanced Clean Fleets (ACF) webpage at https://ww2.arb.ca.gov/ourwork/programs/advanced-clean-fleets. (2) Effective January 1, 2024, CARB implemented amendments to the In-Use OffRoad Diesel-Fueled Fleets Regulation (13 CCR Section 2449 et seq., the “Off-Road Regulation”) which apply broadly to all self-propelled off road diesel vehicles 25 horsepower or greater and other forms of equipment used in California (including any vehicles or equipment that is rented or leased). The Off-Road Regulation is available at:
https://ww2.arb.ca.gov/sites/default/files/barcu/regact/2022/off-roaddiesel/appa-1.pdf. b. Contractor must comply with all CARB regulations and requirements, including without limitation, all applicable sections of the Off-Road Regulation (as codified in 13 CCR Section 2449 et seq.) throughout the term of the Project and this Contract. Contractor shall be solely liable for all costs associated with complying with the regulations, as well as for any and all penalties, fines, damages, or costs associated with violations or failures to comply with the regulations. Contractor shall defend, indemnify, and hold harmless the District and the City of Victorville, its elected and appointed officials, officers, agents, and employees from and against any and all claims, liabilities, costs, penalties, interest or other damages arising out of Contractor’s failure or alleged failure to comply with CARB regulations. (END OF THIS PAGE)
13 Construction Agreement/KNC Construction, Inc./Project MS26-109 IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be executed as of the dates written below.

VICTORVILLE WATER DISTRICT KNC CONSTRUCTION, INC.

By: __________________________________ By:_____________________________ Elizabeth Becerra, Malia Caminiti,
District Chairman President

Dated: Dated:___________________________
ATTEST:

By: __________________________________
Jennifer Thompson,
Board Secretary
Dated:_____________ ____
APPROVED AS TO STANDARD FORM:

By: __________________________________
Andre de Bortnowsky,
District Legal Counsel

Dated:_________________
By: __________________________________
Sandra Bostick,
District Risk Manager
Dated:________________________________
14 Construction Agreement/KNC Construction, Inc./Project MS26-109

EXHIBIT A

SCOPE OF WORK
The District agrees to engage Contractor and Contractor agrees to furnish all necessary labor, tools, materials, and equipment for and do the Work for the Project. The Work shall be performed in accordance with: (i) the Plans and Specifications and applicable Addenda (as generally described in the Request for Bid, Project Number MS26-109, for the Project, portions of which are attached hereto for ease of reference as Exhibit "A", and (ii) the prices set forth in Contractor’s Bid Proposal (attached as Exhibit "B”).

See Attachment

SCOPE OF WORK
Block Walls and Gates for Well Site 128, 131 and 201
The Work consists of furnishing all labor, materials, equipment, and incidentals necessary to construct security improvements at Well Sites 128, 131, and 201 for the Victorville Water District. The project includes construction of 6-foot-high CMU block walls with 4-foot-high anti-climb spike extenders, with minor design variations incorporated at residential locations.

The Work also includes the procurement and installation of automated slide gates and man gates, removal of existing chain-link fencing, construction of concrete footings for new walls and gates, and installation of automated slide gate operator systems, including all required electrical wiring and connections.

Additional work includes construction of an 8-inch-thick concrete driveway, decorative landscaping improvements at residential sites, overexcavation as necessary to achieve proper compaction of the wall subgrade, and removal or trimming of trees, shrubs, and vegetation as necessary to facilitate construction

EXHIBIT A
SCOPE OF WORK, PROJECT MS26-109
15/ Construction Agreement/KNC Construction, Inc./Project MS26-109 1 Construction Agreement/KNC Construction, Inc./Project MS26-109

EXHIBIT B

BID PROPOSAL FORMS
See Attachment
City of Victorville
Finance
John Mendiola, Purchasing Manager
14343 Civic Drive, Victorville, CA 92392

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201
RESPONSE DEADLINE: April 28, 2026 at 2:00 pm
Report Generated: Wednesday, May 13, 2026

SELECTED VENDOR TOTALS
Vendor Total
KNC CONSTRUCTION, INC. $709,008.00
BLOCK WALLS AND GATES FOR WELL SITE 128, 131 AND 201
WELL SITE 128 13199 PACOIMA ROAD, VICTORVILLE, CA 92392 BLOCK WALLS AND GATES FOR WELL SITE 128, 131 AND 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of Measure Unit Cost Total
X 1 MOBILIZATION 1 LS $7,100.00 $7,100.00
X 2 TRAFFIC CONTROL 1 LS $2,000.00 $2,000.00
X 3 WATER POLLUTION

CONTROL
1 LS $2,000.00 $2,000.00
X 4 TEMPORARY

CONSTRUCTION

FENCING
1 LS $1,000.00 $1,000.00
X 5 REMOVE EXISTING

CHAIN LINK FENCE,

GATES AND GATE
POSTS
1 LS $2,000.00 $2,000.00
X 6 CONSTRUCT CMU

COMBINATION PONY

WALL & FOOTING

WITH WROUGHT

IRON FENCE PER THE

PLANS - REFER TO

CONSTRUCTION
NOTE #5 OF THE
PLANS
25 LF $183.50 $4,587.50

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
17/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

BLOCK WALLS AND GATES FOR WELL SITE 128, 131 AND 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of Measure Unit Cost Total
X 7 CONSTRUCT CMU

RESIDENTIAL WALL &

FOOTING WITH

CLIMB PROOF SPIKE

EXTENDERS PER THE

PLANS - REFER TO

CONSTRUCTION
NOTE # 4 OF THE
PLANS
120 LF $431.95 $51,834.00
X 8 OVEREXCAVATION

AND RECOMPACTION

BENEATH WALL

FOOTINGS
145 LF $20.69 $3,000.05
X 9 FURNISH AND

INSTALL FIRE

DEPARTMENT KNOX
BOX
1 EA $1,000.00 $1,000.00
X 10 FURNISH AND
INSTALL 20' WIDE

AUTOMATED STEEL

SLIDE GATE PER THE

PLANS (INCLUDE THE

COST OF

AUTOMATED SLIDE

GATE OPERATOR
SYSTEM) *Include
cost of all associated
hardware, concrete
pad, footings and
more
1 EA $24,355.00 $24,355.00
X 11 FURNISH AND
INSTALL 20' WIDE

MANUAL STEEL SLIDE
GATE WITH HEAVYDUTY SLIDING BOLT

GATE LATCH WITH

PADLOCK PER THE
PLANS. *Include cost
of all associated
hardware, concrete
pad, footings and
more
1 EA $18,680.00 $18,680.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
18/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

BLOCK WALLS AND GATES FOR WELL SITE 128, 131 AND 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of Measure Unit Cost Total
X 12 FURNISH AND
INSTALL 40"
RESIDENTIAL MANGATE PER THE
PLANS. *Include cost
of all associated
hardware, concrete
pad, footings and
more
1 EA $3,865.00 $3,865.00
X 13 FURNISH AND

INSTALL ELECTRICAL

WIRING FROM

ELECTRICAL SERVICE

PANEL TO

AUTOMATED

SLIDING GATE

OPERATOR BOX
(INCLUDE THE COST

OF CORE DRILLING
AND 1" RIGID

CONDUITS) REFER TO

CONSTRUCTION
NOTE #16 OF THE
PLANS
1 EA $2,500.00 $2,500.00
X 14 SAWCUT, REMOVE

AND REPLACE

EXISTING CONCRETE

SLAB AS NEEDED TO
INSTALL 1: RIGID

CONDUITS DURING

THE ELECTRICAL

SERVICE PULL FROM

THE ELECTRICAL
SERVICE PANEL. -

REFER TO

CONSTRUCTION
NOTE #15 OF THE
PLANS
1 LS $1,000.00 $1,000.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
19/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

BLOCK WALLS AND GATES FOR WELL SITE 128, 131 AND 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of Measure Unit Cost Total
X 15 CONSTRUCT 8" THICK

CONCRETE
DRIVEWAY OVER 6"

OF BASE

COMPACETED TO
95% RELATIVE

COMPACTION WITH

ADA BYPASS PER COV

STANDARD DRAWING
S-03
2 EA $6,250.00 $12,500.00
X 16 FURNISH AND

INSTALL DECORATIVE

ROCK - REFER TO

CONSTRUCTION
NOTE # 18 OF THE
PLANS
1130 SF $3.72 $4,203.60
X 17 TRIM OR REMOVE

EXISTING TREES,

BUSHES, AND

VEGATATION AS

REQUIRED TO

PROVIDE

CONSTRUCTION
ACCESS
1 LS $1,500.85 $1,500.85
Total $143,126.00

AUTHORIZED WORK
WELL 128
AUTHORIZED WORK KNC CONSTRUCTION, INC.

Selected Line Item Description Unit of Measure Unit Cost X 18 AUTHORIZED WORK 1 $20,000.00
Total $20,000.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
20/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

WELL SITE 131
13637 EL RIO ROAD, VICTORVILLE, CA 92392
WELL SITE 131 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of Measure Unit Cost Total
X 1 MOBILIZATION 1 LS $7,100.00 $7,100.00
X 2 TRAFFIC CONTROL 1 LS $2,000.00 $2,000.00
X 3 WATER POLLUTION

CONTROL
1 LS $2,000.00 $2,000.00
X 4 TEMPORARY

CONSTRUCTION

FENCING
1 LS $1,800.00 $1,800.00
X 5 REMOVE EXISTING

CHAIN LINK FENCE,

GATES AND GATE
POSTS
1 LS $2,000.00 $2,000.00
X 6 CONSTRUCT CMU

RETAINING WALL &

FOOTING WIHT CLIMB

PROOF SPIKE

EXTENDERS PER THE
PLANS. - REFER TO

CONSTRUCTION NOTE
#3 OF THE PLANS
105 LF $464.18 $48,738.90
X 7 CONSTRUCT CMU

WALL & FOOTING

WITH CLIMB PROOF

SPIKE EXTENDERS PER
THE PLANS. - REFER

TO CONSTRUCTION
NOTE #2 OF THE
PLANS
493 LF $353.75 $174,398.75
X 8 OVEREXCAVATION

AND RECOMPACTION

BENEATH WALL

FOOTINS
598 LF $10.03 $5,997.94
X 9 FURNISH AND INSTALL

FIRE DEPARTMENT

KNOX BOX
1 EA $1,000.00 $1,000.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
21/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

WELL SITE 131 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of Measure Unit Cost Total
X 10 FURNISH AND INSTALL
20' WIDE

AUTOMATED STEEL

SLIDE GATE PER THE

PLANS (INCLUDE THE

COST OF AUTOMATED

SLIDE GATE
OPERATOR SYSTEM).
*Include cost of all
associated hardware,
concrete pad, footings
and more
1 EA $24,355.00 $24,355.00
X 11 FURNISH AND INSTALL
40" MAN-GATE PER
THE PLANS. *Include
cost of all associated
hardware, concrete
pad, footings and
more
2 EA $3,865.00 $7,730.00
X 12 FURNISH AND INSTALL

ELECTRICAL WIRING

FROM ELECTRICAL

SERVICE PANEL TO

AUTOMATED SLIDING

GATE OPERATOR BOX
(INCLUDE THE COST

OF CORE DRILLING
AND 1" RIGID

CONDUITS) - REFER TO

CONSTRUCTION NOTE
#16 OF THE PLANS
1 EA $2,500.00 $2,500.00
X 13 SAWCUT, REMOVE

AND REPLACE

EXISTING CONCRETE

SLAB AS NEEDED TO
INSTALL 1" RIGID

CONDUITS DURING

THE ELECTRICAL

SERVICE PULL FROM

THE ELECTRICAL
SERVICE PANEL. -

REFER TO

CONSTRUCTION NOTE
#15 OF THE PLANS
1 LS $1,000.00 $1,000.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
22/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

WELL SITE 131 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of Measure Unit Cost Total
X 14 REMOVE AND

RELOCATE EXISTING

ELECTRICAL GROUND

ROD IN KIND,

INCLUDING

FURNISHING AND

INSTALLING NEW

GROUND ROD AND

ASSOCIATED

COMPONETS
2 EA $750.00 $1,500.00
X 15 TRIM OR REMOVE

EXISTING TREES,

BUSHES, AND

VEGETATION AS

REGUIRED TO

PROVIDE

CONSTRUCTION
ACCESS
1 LS $1,500.41 $1,500.41
Total $283,621.00

AUTHORIZED WORK
WELL SITE 131
AUTHORIZED WORK KNC CONSTRUCTION, INC.

Selected Line Item Description Unit of Measure Unit Cost X 16 AUTHORIZED WORK 1 $35,000.00
Total $35,000.00

WELL SITE 201
13875 BEAR VALLEY RD. VICTORVILLE, CA 92392
WELL SITE 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of
Measure
Unit Cost Total
X 1 MOBILIZATION 1 LS $7,100.00 $7,100.00
X 2 TRAFFIC CONTROL 1 LS $2,000.00 $2,000.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
23/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

WELL SITE 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of
Measure
Unit Cost Total
X 3 WATER POLLUTION

CONTROL
1 LS $2,000.00 $2,000.00
X 4 TEMPORARY

CONSTRUCTION

FENCING
1 LS $2,000.00 $2,000.00
X 5 REMOVE EXISTING

CHAIN LINK FENCE,

GATES AND GATE
POSTS
1 LS $2,000.00 $2,000.00
X 6 CONSTRUCT CMU

WALL & FOOTING

WITH CLIMB PROOF

SPIKE EXTENDERS
PER THE PLANS. -

REFER TO

CONSTRUCTION
NOTE #2 OF THE
PLANS
360 LF $367.39 $132,260.40
X 7 OVEREXCAVATION
AND

RECOMPACTION

BENEATH WALL

FOOTINGS
360 LF $12.50 $4,500.00
X 8 FURNISH AND

INSTALL FIRE

DEPARTMENT KNOX
BOX
1 EA $1,000.00 $1,000.00
X 9 FURNISH AND
INSTALL 20' WIDE

AUTOMATED STEEL

SLIDE GATE PER

PLANS (INCLUDE

THE COST OF

AUTOMATED SLIDE

GATE OPERATOR
SYSTEM). *Include
cost of all
associated
hardware, concrete
pad, footings and
more
1 EA $24,355.00 $24,355.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
24/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

WELL SITE 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of
Measure
Unit Cost Total
X 10 FURNISH AND
INSTALL 20' WIDE

MANUAL STEEL

SLIDE GATE WITH

HEAVY- DUTY

SLIDING BOLT GATE

LATCH WITH

PADLOCK PER THE
PLANS. *Include
cost of all
associated
hardware, concrete
pad, footings and
more
1 EA $13,680.00 $13,680.00
X 11 FURNISH AND
INSTALL 40" MANGATE PER THE
PLANS. *Include
cost of all
associated
hardware, concrete
pad, footings and
more
1 EA $3,865.00 $3,865.00
X 12 FURNISH AND

INSTALL ELECTRICAL

WIRING FROM

ELECTRICAL SERVICE

PANEL TO

AUTOMATED

SLIDING GATE

OPERATOR BOX
(INCLUDE THE COSE

OF CORE DRILLING
AND 1" RIGID

CONDUITS) REFER

TO CONSTRUCTION
NOTE #16 OF THE
PLANS
1 EA $1,000.00 $1,000.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
25/ Construction Agreement/KNC Construction, Inc./Project MS26-109

EVALUATION TABULATION
NIB No. MS26-109
Block Walls and Gates for Well Site 128, 131 and 201

EVALUATION TABULATION
Request for Bid - Block Walls and Gates for Well Site 128, 131 and 201

WELL SITE 201 KNC CONSTRUCTION, INC.

Selected Line
Item
Description Quantity Unit of
Measure
Unit Cost Total
X 13 SAWCUT, REMOVE,

AND REPLACE

EXISTING CONCRETE

SLAB AS NEEDED TO
INSTALL 1" RIGID

CONDUITS DURING

THE ELECTRICAL

SERVICE PULL FROM

THE ELECTRICAL
SERVICE PANEL. -

REFER TO

CONSTRUCTION
NOTE #15 OF THE
PLANS.
1 LS $1,500.60 $1,500.60
Total $197,261.00

AUTHORIZED WORK
WELL SITE 201
AUTHORIZED WORK KNC CONSTRUCTION, INC.

Selected Line Item Description Unit of Measure Unit Cost X 14 AUTHORIZED WORK 1 $30,000.00
Total $30,000.00

EXHIBIT B
BID PROPOSAL FORMS, PROJECT MS26-109
26/ Construction Agreement/KNC Construction, Inc./Project MS26-109 ATTACHMENT D –

PICTURES
[Grab your reader’s attention with a
great quote from the document or

Well Site 128 Before Construction
Well Site 131 Before Construction
Well Site 201 Before Construction
Proposed Improvements to be constructed
• New block wall
• Vehicle Gate
• Pedestrian Gate

Example of Residential tract area
Example of non-residential tract area
Item Number: 2
City Council / Board of Directors
Public Hearing(s)
Meeting of: June 2, 2026
Submitted By:

Carmen Cun, Finance Director / City Treasurer

Subject:

Annual Budget for Fiscal Year 2026-2027
Recommendation:

That the Honorable City Council, also sitting as the Victorville Library Board of Trustees, Southern California Logistics Airport Authority, Successor Agency to the Victorville Redevelopment Agency, Victorville Water District, and City of Victorville as Housing Asset Successor:
(1) Open and conduct a Public Hearing;
(2) Close the Public Hearing;
(3) Accept the transmittal letter from the Measure P Oversight Committee (MPOC); (4) Adopt the attached Resolutions: No. 26-039, LBT 26-002, SCLAA 26-004, RSA 26-001, VWD 26-007, and CHAS 26-002, for the establishment and adoption of the FY 2026-2027 Annual Budget;
(5) Adopt Resolution No. 26-042, affirming the General Fund Reserve Policy (City Council Policy No. CP-23-01); and
(6) Adopt Resolution No. 26-043, establishing and adopting the Fiscal Year 2026- 2027 Annual Appropriations Limit in the amount of $1,673,750,243 pursuant to California State Constitution Article XIIIB Government Spending Limitation.

Fiscal Impact:

The total operating budget for the City is $396,330,012.03 including $33,686,619.25 in capital. Revenue projections for the City are $403,127,921.64. General Fund expenditures for City operations are projected to be $121,570,745.94. The General Fund operating budget will be offset by a revenue projection of $120,259,597.56. The fiscal impact for the Measure P (Fund 105) expenditures is $44,959,805.68 as budgeted in the Fiscal Year (FY) 2026-2027 proposed budget and will be offset by a revenue projection of $33,880,290.70. After including the Measure P Capital budget of $5,741,758.00 an additional appropriation to balance the budget from the unencumbered Measure P fund balance in the amount of $11,079,514.98 is requested. Measure P’s fund balance can support this deficit spending while still contributing $4,000,000 to the reserve for the new police station reserve.

Strategic Plan Goal:

Staff proposes the attached budget for the FY 2026-2027, which serves as a financial plan and operations guide to reflect the policies, goals, and priorities of the City Council, Board of Directors, and community while at the same time maintaining fiscal stability.

This budget focuses on the following community and Council/Board priorities:

A. Financial Sustainability – Foster fiscal health through disciplined long-term planning, cost control, increased revenues, and cost recovery. • Updated multi-year cash flows were presented to the Executive Team to ensure current year actions were sustainable and that planning and forethought were put into the current and future City needs. Staff continues thinking of ways to sustain and improve programs while protecting the City against unexpected expenses or economic fluctuations.

B. Public Safety – Implement public safety strategies to support a thriving and growing community.
• Measure P funding continues to support the Public Safety Plan and increase staffing and resources for Police, Fire, Code Compliance and Animal Services. This includes funding a reserve for the continued replacement of aging fire apparatus, improvements to the fire stations, additional medical and fire equipment, reserve funding for the new police station, and continued funding of additional code compliance and animal services staff to support a proactive approach for our community.

C. Community and Economic Development – Support the economic vitality and preservation of the community for all its members.
• Continued work per the Old Town Specific Plan includes continued planning, design, and restoration in the Old Town area of the city; continued work with the State’s first Community Revitalization Investment Authority (CRIA) to fund development and improvement needs for the Old Town area; and working with community groups to promote the Old Town area.

D. Reduce Homelessness – Implement effective solutions to reduce homelessness. • The City continues to address the issues of homelessness through our new Wellness Center and by working with external agencies toward integrated solutions for our business and residential communities.

E. Invest in Infrastructure – Create a healthy and livable community by maintaining the city’s assets through investment in infrastructure and innovations. • The City continues to focus on infrastructure projects for FY 2026-2027 that include several roof replacements, land acquisitions for park expansion, new walking paths, a drainage repair project, a booster station and various block walls to enhance the safety and security of the water system, helping to ensure continuous water availability, as well as several road pavement projects.

F. Communications and Outreach – Build strong connections with community partners, residents, and employees.
• The City continues to plan multiple events throughout the year and looks forward to all the opportunities to connect with its residents and business owners, including Concerts in the Park/Victorville Sings, July 4th Fireworks Festival, Fall Festival, National Night Out, Hallow-Boo event, Veterans Parade, Festival of Lights, Spring Festival, and Victorville 101 Bus Tours.

G. Organizational Effectiveness and Sustainability – Provide high-quality services through a commitment to local government best practices, and employee development, support, and retention.
• The City continues to focus on its employees through promotion of the core values of customer service, transparency, integrity, and accountability.

Additionally, a 3% cost of living adjustment, fringe enhancements, as well as a focus on training and education reflect the continued desire to invest in the development, support, and retention of our growing staff. This enables the City to further its priorities to provide the best access to City services as well as continuous improvements in customer service for our residents and businesses.

Discussion:

General Fund (GF)
The City’s General Fund Reserve requires 17% of the total General Fund expenditures; however, for FY 2026-2027, reserves are projected to be at approximately 78%. The City’s GF reserve level continues to grow to approximately $95.0 million at the end of FY 2026-2027; allowing the City to budget a deficit spend if needed. Over the last couple of years, staff have been very conservative when budgeting revenues but, due to inflation, less conservative when budgeting expenditures. This has led to staff presenting a budget with deficit spending for the General Fund. However, our historical actual spending shows that we have not spent over our projected revenue; thus, allowing the General Fund balance to continue to grow. With the proposed FY 2026-2027 budget, we are once again showing deficit spending in the amount of $1,311,148.

Measure P
On July 21, 2020, the City Council passed Resolution No. 20-065, authorizing the submittal of a one percent General Transaction and Use Tax Measure to be submitted to the voters at the November 3, 2020, General Municipal Election. On October 6, 2020, the City Council adopted Resolution No. 20-083, establishing the Measure P Oversight Committee (MPOC). The voters approved Measure P, enabling the City to expand essential services and increase public safety for the City’s growing population. The one percent transactions tax, which became effective on April 1, 2021, is projected by HdL Companies to bring in sales tax revenues of $30.3 million in FY 2026-2027.

On May 28, 2026, staff presented to the Measure P Oversight Committee the draft Allocation plan, which included expected revenues for the upcoming fiscal year and proposed expenditures for Police, Fire, Code Compliance and Animal Services, Community Services, and Homelessness Solutions. The proposed allocations for FY 2026-2027 are directed at enhancing public safety, community improvements, homelessness solutions, and improving fiscal target reserves. The allocations align with the Measure P Policy Document that the MPOC adopted on May 20, 2021, and allow for the budget and expenditures to be clearly defined with the intent of Measure P. Details on all Measure P activity for this fiscal budget can be viewed in Attachment J, which contains the Measure P Oversight Committee Transmittal Letter.

Changes Since May 21, 2026, Budget Workshop
During the budget workshop, staff presented a proposed Citywide expenditure amount of $396,762,027.68. Since that time, several expenditure adjustments have been made, resulting in a revised Citywide expenditure total of $396,330,012.03, representing a net decrease of $432,015.65. The adjustments are summarized below:

1. City Clerk Budget Adjustment - The City Clerk’s budget was increased by $200,000 to account for costs associated with the 2026 election cycle, including expenses related to the proposed tax measure.

2. Successor Agency Expenditure Adjustment - Expenditures for the Successor Agency were reduced by $1,238,959. The City works with a consultant to determine the maximum allowable administrative cost recovery that may be requested through the Recognized Obligation Payment Schedule (ROPS). The California Department of Finance (DOF) subsequently reviews and approves the requested amount, which has historically been lower than the amount initially requested. Accordingly, the budget is adjusted to reflect the amount approved by the DOF. This year, the DOF approval letter was received later than anticipated, resulting in the adjustment being incorporated after the budget workshop.

3. Cost Allocation Corrections - Staff identified cost allocation entries that had been incorrectly recorded across several funds. As a result, the net adjustments totaling $606,943.35 were made to Funds 105, 111, 205, and 303 to properly reflect the associated allocations.

Furthermore, Citywide revenues decreased by $2,899 to align the budgeted revenues for the Street Lighting Assessment District with the Engineer’s report. As a result of the expenditure and revenue adjustments noted above, revised Citywide revenues total $403,127,921.64, resulting in a projected Citywide surplus of $6,797,909.61.

Additionally, during the budget workshop the City Council requested that staff evaluate an additional 0.25% Cost of Living Adjustment (COLA) for City employees and the addition of two Code Enforcement Officer II positions to be assigned to the Homeless Engagement Team (HET). While these items have not been incorporated into the proposed Fiscal Year 2026-2027 Budget at this time, a separate Written Communication item has been included on this agenda for City Council discussion and consideration of these requests.

Appropriations Limit
The adoption of the Gann Spending Limitation Initiative (Proposition 4) in 1979, later amended by Proposition 111 in 1990, established Article XIIIB of the State Constitution, the requirement and procedure for establishing an appropriations limit for local agencies.

Each year, the State and local governments must adopt a resolution establishing an appropriations limit. The annual calculation of the appropriations limit must be reviewed as part of the City’s annual financial audit.

In brief, the amount of tax revenue the City is annually authorized to appropriate is limited by factors relating to changes in population and the economy. The population factor selected may either be the rate of change in population for the City or for the County. The economic factor selected may either be the percentage change in California’s per capita personal income or the percentage change in non-residential assessed property valuation due to new construction; however, the change in non-residential assessed property valuation is not available from the County of San Bernardino Assessor’s Office until after fiscal year end and after the adoption of the budget. The City’s auditors and management prefer the appropriations limit to be calculated in a timely manner and in correlation with the annual budget; therefore, the change in per capita personal income is used for this factor. The changes in population and the changes in per capita personal income are provided by the California Department of Finance in April or May of each year (Attachment I).

The formula works as follows:
(% change in population (City or County) + 100)/100
X (multiplied by)
(% change in California per capita personal income + 100)/100 The value determined by the formula set forth above is then applied to the previous year’s limit to yield the new appropriations limit for the fiscal year. For FY 2026-2027, the percentage decrease in County’s population was used since it was greater than the City’s (-0.06% vs. -0.63%). With respect to the economic criterion, the percentage change in California’s per capita personal income is 4.95%. Therefore, the appropriations limit for FY 2026-2027 may be set at $1,673,750,243 (1.0495 x 0.9994 x FY 2025-2026 Appropriations Limit of $1,595,764,741). For complete calculation, please see Attachment H (Resolution 26-043 with Attachments 1, 2 and 3).

Based on tax proceeds budgeted for FY 2026-2027 in the amount of $94,163,656, the City appropriations are $1,579,586,587 below the limit.

General Fund Reserve Policy
Pursuant to Council Policy No. CP-23-01, staff shall annually review the General Fund (including Measure P) Reserve Policy and recommend changes to the City Council. Staff has reviewed the 17% reserve target for both the General Fund (100) and Measure P Fund (105) and does not recommend any changes. Accordingly, staff recommends the Council adopt Resolution No. 26-042 affirming the General Fund Reserve Policy (Attachment G).

VMUS Electric Financial Management Policy
Pursuant to Council Policy No. CP-24-03, staff shall annually review the Victorville Municipal Utility Services (VMUS) Electric Financial Management Policy and recommend changes to the City Council. Staff have reviewed the various target benchmarks for debt service coverage and financial reserves and do not recommend any changes. This policy does not require Council affirmation (Attachment K).

Summary:

This budget represents a continuing and concerted effort to develop a balanced budget that meets the community and Council goals. It includes investments in our community programs, infrastructure, public safety, and our city workforce. This budget provides funding to maintain current services and fund new critical expenditures. Although there may be unforeseen challenges ahead, our commitment to sound fiscal policies and a healthy General Fund reserve will enable us to continue to move this City and our community successfully forward.

Therefore, staff recommends approval of Resolutions Nos. 26-039, LBT 26-002, SCLAA 26-004, R-SA 26-001, VWD 26-007, and CHAS 26-002 in order to adopt the Fiscal Year 2026-2027 budget for the City and its related entities, as well as Resolution No. 26-042 affirming the General Fund Reserve Policy and Resolution No. 26-043 establishing and adopting the Fiscal Year 2026-2027 Annual Appropriations Limit pursuant to Article XIIIB of the California State Constitution.

Staff remains available for any questions the Council may have.

Prepared By:

Asdghik Keyvanian, Assistant Director of Finance
Cristian Dominguez, Finance Manager
Rosa Roman, Finance Analyst
Attachments:

A. Resolution No. 26-039 Establishing and Adopting the Annual Budget for Fiscal Year 2026-2027 for the City of Victorville B. Resolution No. LBT 26-002 Establishing and Adopting the Annual Budget for Fiscal Year 2026-2027 for the Victorville Library C. Resolution No. SCLAA 26-004 Establishing and Adopting the Annual Budget for Fiscal Year 2026-2027 for SCLAA
D. Resolution No. R-SA 26-001 Establishing and Adopting the Annual Budget for Fiscal Year 2026-2027 for the Successor Agency to the Victorville Redevelopment Agency
E. Resolution No. VWD 26-007 Establishing and Adopting the Annual Budget for Fiscal Year 2026-2027 for the Victorville Water District
F. Resolution No. CHAS 26-002 Establishing and Adopting the Annual Budget for Fiscal Year 2026-2027 for the City as Housing Asset Successor
G. Resolution No. 26-042 Affirming the General Fund Reserve Policy H. Resolution No. 26-043 Adopting the Fiscal Year 2026-2027 Appropriations Limit Calculation Attachments 1, 2, and 3 I. California Department of Finance Price Factor and Population Information
J. Measure P Oversight Committee Transmittal Letter
K. VMUS Electric Financial Management Policy
L. 2026-2027 Proposed Fiscal Year Budget
Attachment A
Resolution No. 26-039
Establishing and Adopting
the Annual
Budget for Fiscal Year
2026-2027 for the City of
Victorville
RESOLUTION NO. 26-039

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ESTABLISHING AND ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2026-2027 AND SUPERSEDING RESOLUTION NO. 25-040 AND SUBSEQUENT AMENDMENTS
WHEREAS, the City Manager of the City of Victorville did heretofore submit to the City Council an estimate of the expenses and revenues of the City departments and offices, which includes the Street Lighting District subsidiary district, together with a proposed budget for the fiscal year 2026-2027; and
WHEREAS, copies of said budget were prepared and distributed to the City Council and have been available for the inspection by the public in the office of the City Clerk of the City of Victorville; and
WHEREAS, the City incurs central service costs, such as expenses for administrative, financial, and other central services, which are provided to other departments and not directly to the general public; and WHEREAS, the City has prepared a cost allocation plan pursuant to Title 2 CFR (formerly known as OMB Circular A-87) in order to recover said costs which are included in the proposed budget for fiscal year 2026-2027; and
WHEREAS, the Measure P Oversight Committee submitted a transmittal letter to the City Council recommending the approval for the allocation of Measure P funds in the amount of $44,959,805.68 (based on the draft budget and subject to change prior to final council approval) and its compliance with the intent of Measure P; and WHEREAS, the City Council did fix June 2, 2026, at the hour of 6:00 p.m., in the Council Chambers of City Hall, 14343 Civic Drive, Victorville, California, as the time and place for holding a Public Hearing upon said budget; and WHEREAS, the City Council did hold such Public Hearing at said place upon said budget and all persons desiring to be heard by the City Council at said Public Hearing on the budget were heard and the City Council, after due consideration, has determined that said budget should be approved.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the annual budget for the fiscal year 2026-2027, now in the hands of the City Clerk, is hereby adopted in the amount of $396,330,012.03 for the City of Victorville.

SECTION 2. That copies of such annual budget, certified by the City Clerk, shall be filed with the auditors of the City of Victorville and in the office of the City Clerk for public inspection and certified copies thereof shall be made available for use by City departments, offices, and subsidiary districts of the City.

Attachment B
Resolution No. LBT 26-002
Establishing and Adopting
the Annual Budget for Fiscal
Year 2026-2027 for the
Victorville Library
RESOLUTION NO. LBT 26-002

A RESOLUTION OF THE LIBRARY BOARD OF TRUSTEES

ESTABLISHING AND ADOPTING THE ANNUAL LIBRARY BUDGET
FOR FISCAL YEAR 2026-2027 AND SUPERSEDING RESOLUTION NO.

LBT 25-002 AND SUBSEQUENT AMENDMENTS
WHEREAS, the Executive Director of the Library did heretofore submit to the Library Board of Trustees an estimate of the expenses and revenues of the Library, together with a proposed budget for the fiscal year 2026-2027; and WHEREAS, copies of said budget were prepared and distributed to the Library Board of Trustees and have been available for the inspection by the public in the office of the City Clerk; and
WHEREAS, the City of Victorville, acting as Treasurer for the Board, incurs central service costs, such as expenses for administrative, financial, and other central services, which are provided to the Agency and not directly to the general public; and WHEREAS, the City has prepared a cost allocation plan pursuant to Title 2 CFR (formerly known as OMB Circular A-87) in order to recover said costs which are included in the proposed budget for fiscal year 2026-2027; and
WHEREAS, the Board of Trustees did fix June 2, 2026, at the hour of 6:00 p.m., in the Council Chambers of City Hall, 14343 Civic Drive, Victorville, California, as the time and place for holding a Public Hearing upon said budget; and WHEREAS, the Library Board of Trustees did hold such Public Hearing at said place upon said budget and all persons desiring to be heard on the budget were heard and the Library Board of Trustees, after due consideration, has determined that said budget should be approved.

NOW, THEREFORE, THE LIBRARY BOARD OF TRUSTEES DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the annual budget for the fiscal year 2026-2027 for the Library, now in the hands of the City Clerk, is hereby adopted in the amount of $2,008,329.00 for the City of Victorville.

SECTION 2. That copies of such annual budget for the Library certified by the City Clerk, shall be filed with the auditors and in the office of the City Clerk for public inspection and certified copies thereof shall be made available for use by City departments, and offices of the City.

Attachment C
Resolution No.

SCLAA 26-004 Establishing
and Adopting the Annual
Budget for Fiscal Year
2026-2027 for SCLAA
RESOLUTION NO. SCLAA 26-004

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SOUTHERN

CALIFORNIA LOGISTICS AIRPORT AUTHORITY ESTABLISHING AND ADOPTING THE ANNUAL SCLAA BUDGET FOR FISCAL YEAR 2026-
2027 AND SUPERSEDING RESOLUTION NO. SCLAA 25-010 AND

SUBSEQUENT AMENDMENTS
WHEREAS, the Executive Director of the Southern California Logistics Airport Authority did heretofore submit to the Board of Directors of the Southern California Logistics Airport Authority an estimate of the expenses and revenues of the Southern California Logistics Airport Authority, together with a proposed budget for the fiscal year 2026-2027; and
WHEREAS, copies of said budget were prepared and distributed to the Board of Directors of the Southern California Logistics Airport Authority and have been available for the inspection by the public in the office of the City Clerk; and WHEREAS, the City of Victorville, acting as Treasurer for SCLAA, incurs central service costs, such as expenses for administrative, financial, and other central services, which are provided to the Agency and not directly to the general public; and WHEREAS, the City has prepared a cost allocation plan pursuant to Title 2 CFR (formerly known as OMB Circular A-87) in order to recover said costs which are included in the proposed budget for fiscal year 2026-2027; and
WHEREAS, the Board of Directors did fix June 2, 2026, at the hour of 6:00 p.m., in the Council Chambers of City Hall, 14343 Civic Drive, Victorville, California, as the time and place for holding a Public Hearing upon said budget; and WHEREAS, the Board of Directors of the Southern California Logistics Airport Authority did hold such Public Hearing at said place upon said budget and all persons desiring to be heard on the budget were heard and the Board of Directors of the Southern California Logistics Airport Authority, after due consideration, has determined that said budget should be approved.

NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE SOUTHERN

CALIFORNIA LOGISTICS AIRPORT AUTHORITY DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the annual budget for the fiscal year 2026-2027 for the Southern California Logistics Airport Authority, now in the hands of the City Clerk, is hereby adopted in the amount of $34,810,667.00 for the Southern California Logistics Airport Authority.

SECTION 2. That copies of such annual budget for Southern California Logistics Airport Authority certified by the City Clerk, shall be filed with the auditors of the Southern California Logistics Airport Authority and in the office of the City Clerk for public inspection and certified copies thereof shall be made available for use by SCLAA, City departments, and offices of the City.

Attachment D
Resolution No. R-SA 26-001
Establishing and Adopting
the Annual Budget for Fiscal
Year 2026-2027 for the
Successor Agency to the
Victorville Redevelopment
Agency
RESOLUTION NO. R-SA 26-001

A RESOLUTION OF THE CITY OF VICTORVILLE SITTING AS THE

GOVERNING BOARD OF THE SUCCESSOR AGENCY TO THE

VICTORVILLE REDEVELOPMENT AGENCY ESTABLISHING AND

ADOPTING THE ANNUAL SUCCESSOR AGENCY TO THE

VICTORVILLE REDEVELOPMENT AGENCY BUDGET FOR FISCAL
YEAR 2026-2027 AND SUPERSEDING RESOLUTION NO. R-SA 25-002

AND SUBSEQUENT AMENDMENTS
WHEREAS, the Executive Directors of the Successor Agency to the Victorville Redevelopment Agency did heretofore submit to the Governing Board of the Successor Agency to the Victorville Redevelopment Agency an estimate of the expenses and revenues of the Successor Agency to the Victorville Redevelopment Agency, together with a proposed budget for the fiscal year 2026-2027; and WHEREAS, copies of said budget were prepared and distributed to the Governing Board of the Successor Agency to the Victorville Redevelopment Agency and have been available for the inspection by the public in the office of the City Clerk; and WHEREAS, the City of Victorville, acting as the Governing Board, incurs central service costs, such as expenses for administrative, financial, and other central services, which are provided to the Agency and not directly to the general public; and WHEREAS, the City has prepared a cost allocation plan pursuant to Title 2 CFR (formerly known as OMB Circular A-87) in order to recover said costs which are included in the proposed budget for fiscal year 2026-2027; and
WHEREAS, the Governing Board did fix June 2, 2026, at the hour of 6:00 p.m., in the Council Chambers of City Hall, 14343 Civic Drive, Victorville, California, as the time and place for holding a Public Hearing upon said budget; and WHEREAS, the Governing Board of the Successor Agency to the Victorville Redevelopment Agency did hold such Public Hearing at said place upon said budget and all persons desiring to be heard on the budget were heard and the Governing Board, after due consideration, has determined that said budget should be approved.

NOW, THEREFORE, THE GOVERNING BOARD OF THE SUCCESSOR

AGENCY TO THE VICTORVILLE REDEVELOPMENT AGENCY DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the annual budget for the fiscal year 2026-2027 for the Successor Agency to the Victorville Redevelopment Agency, now in the hands of the City Clerk is hereby adopted in the amount of $4,766,752.00 for the City of Victorville.

SECTION 2. That copies of such annual budget for the Successor Agency to the Victorville Redevelopment Agency certified by the City Clerk, shall be filed with the auditors and in the office of the City Clerk for public inspection and certified copies thereof shall be made available for use by City departments, and offices of the City.

Attachment E
Resolution No. VWD 26-007
Establishing and Adopting
the Annual Budget for Fiscal
Year 2026-2027 for the
Victorville Water District
RESOLUTION NO. VWD 26-007

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE

VICTORVILLE WATER DISTRICT ESTABLISHING AND ADOPTING THE ANNUAL WATER DISTRICT BUDGET FOR FISCAL YEAR 2026-2027
AND SUPERSEDING RESOLUTION NO. VWD 25-008 AND

SUBSEQUENT AMENDMENTS
WHEREAS, the General Manager of the Victorville Water District did heretofore submit to the Board of Directors of the Victorville Water District an estimate of the expenses and revenues of the Victorville Water District, together with a proposed budget for the fiscal year 2026-2027; and
WHEREAS, copies of said budget were prepared and distributed to the Board of Directors of the Victorville Water District and have been available for the inspection by the public in the office of the City Clerk; and
WHEREAS, the City of Victorville, acting as Treasurer for the District, incurs central service costs, such as expenses for administrative, financial, and other central services, which are provided to the District and not directly to the general public; and WHEREAS, 1, Section 2, paragraph 4, of the Amended and Restated Resolution No. 07-03, of the City was rescinded by the Board of Directors pursuant to Resolution VWD-10-009 on June 30, 2009, in order to uniformly allocate central service costs to all departments and districts of the City pursuant to OMB A-87; and WHEREAS, the City has prepared a cost allocation plan pursuant to Title 2 CFR (formerly known as OMB Circular A-87) in order to recover said costs which are included in the proposed budget for fiscal year 2026-2027; and
WHEREAS, the Board of Directors did fix June 2, 2026, at the hour of 6:00 p.m., in the Council Chambers of City Hall, 14343 Civic Drive, Victorville, California, as the time and place for holding a Public Hearing upon said budget; and WHEREAS, the Board of Directors of the Victorville Water District did hold such Public Hearing at said place upon said budget and all persons desiring to be heard on the budget were heard and the Board of Directors of the Victorville Water District, after due consideration, has determined that said budget should be approved.

NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE VICTORVILLE WATER DISTRICT DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the annual budget for the fiscal year 2026-2027 for the Victorville Water District, now in the hands of the City Clerk, is hereby adopted in the amount of $57,161,179.00 for the City of Victorville.

SECTION 2. That copies of such annual budget for the Victorville Water District certified by the City Clerk, shall be filed with the auditors of the Victorville Water District and in the office of the City Clerk for public inspection and certified copies thereof shall be made available for use by the Water District, City departments, and offices of the City.

Attachment F
Resolution No.

CHAS 26-002 Establishing
and Adopting the Annual
Budget for Fiscal Year 2026-
2027 for the City as Housing
Asset Successor
RESOLUTION NO. CHAS-26-002

A RESOLUTION OF THE CITY AS HOUSING ASSETS SUCCESSOR
(CHAS) ESTABLISHING AND ADOPTING THE ANNUAL HOUSING
ASSET SUCCESSOR BUDGET FOR FISCAL YEAR 2026-2027 AND
SUPERSEDING RESOLUTION NO. CHAS-25-002 AND SUBSEQUENT

AMENDMENTS
WHEREAS, the City Manager on behalf of the City as the Housing Asset Successor to the Victorville Redevelopment Agency did heretofore submit to the City Council an estimate of the expenses and revenues of the City as the Housing Asset Successor to the Victorville Redevelopment Agency, together with a proposed budget for the fiscal year 2026-2027; and
WHEREAS, the City incurs central service costs, such as expenses for administrative, financial, and other central services, which are provided to other departments and not directly to the general public; and WHEREAS, the City has prepared a cost allocation plan pursuant to Title 2 CFR (formerly known as OMB Circular A-87) in order to recover said costs which are included in the proposed budget for fiscal year 2026-2027; and
WHEREAS, the City Council did fix June 2, 2026, at the hour of 6:00 p.m., in the Council Chambers of City Hall, 14343 Civic Drive, Victorville, California, as the time and place for holding a Public Hearing upon said budget; and WHEREAS, the City Council did hold such Public Hearing at said place upon said budget and all persons desiring to be heard by the City Council at said Public Hearing on the budget were heard and the City Council, after due consideration, has determined that said budget should be approved.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the annual budget for the fiscal year 2026-2027 now in the hands of the City Clerk, is hereby adopted in the amount of $1,057,681.00 for the City as the Housing Asset Successor to the Victorville Redevelopment Agency.

SECTION 2. That copies of such annual budget, certified by the City Clerk, shall be filed with the auditors of the City of Victorville and in the office of the City Clerk for public inspection and certified copies thereof shall be made available for use by City departments, offices, and subsidiary districts of the City.

Attachment G
Resolution No. 26-042
Affirming the General Fund
Reserve Policy
RESOLUTION NO. 26-042

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VICTORVILLE

AFFIRMING THE GENERAL FUND RESERVE POLICY (CITY COUNCIL POLICY CP-23-01)
WHEREAS, on June 1, 2010, the City Council of the City of Victorville (the “City Council”) adopted the City of Victorville General Fund Reserve Policy CP-10-04 (“Reserve Policy”); and WHEREAS, on June 15, 2021, the City Council adopted the City of Victorville General Fund Reserve Policy CP-21-01, which replaced Reserve Policy CP-10-04; and WHEREAS, on June 21, 2022, the City Council adopted the City of Victorville General Fund Reserve Policy CP-22-02, which replaced Reserve Policy CP-21-01; and WHEREAS, on March 7, 2023, the City Council adopted the City of Victorville General Fund Reserve Policy CP-23-01, which replaced Reserve Policy CP-22-02; and WHEREAS, a defined calculation methodology is included within said policy to determine the Annual General Fund Reserve requirement; and
WHEREAS, Measure P is a General Fund account which is used to account for the onepercent transactions and use tax approved by the voters in November 2020; and WHEREAS, said calculation methodology applies to the reserve requirement for Measure P; and
WHEREAS, the Reserve Policy requires an annual review wherein City Council will affirm or revise the policy including the established percentage for the reserve; and WHEREAS, staff has reviewed the Reserve Policy during the preparation of the FY 26- 27 budget and does not recommend any changes to Reserve Policy CP-23-01; and WHEREAS, this policy will continue to be reviewed on an annual basis and brought forth to City Council in conjunction with the annual budget adoption.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. That the General Fund Reserve Policy CP-23-01 attached to this Resolution is hereby affirmed by the City Council of the City of Victorville.

SECTION 2. That any other resolutions or administrative actions by the City Council, or parts thereof that are inconsistent with any provisions of this Resolution are hereby superseded, but only to the extent of such inconsistency.

SECTION 3. That copies of such policy, certified by the City Clerk, shall be filed with the auditors of the City of Victorville and in the office of the City Clerk for public inspection within the annual budget document and certified copies thereof shall be made available for use by the City departments, offices and subsidiary districts of the City.

COUNCIL POLICY CP-23-01

CITY OF VICTORVILLE

COUNCIL POLICY
SUBJECT:

GENERAL FUND RESERVE POLICY
POLICY NO.: CP-23-01
(Supersedes Policy No. CP-22-02)
DATE:

March 7, 2023

BACKGROUND
Financial sustainability has been established as a City Council priority. The General Fund Reserve Policy is an important tool to help mitigate current and future risks and to ensure long-term financial planning. Sound fiscal management practices include the discipline of maintaining adequate reserve funds for known and unknown contingencies. Such contingencies and occurrences may include, but are not limited to:

1. Cash flow requirements

2. Economic uncertainties including downturns in the local, state, or national economies

3. Local emergencies and disasters

4. Loss of major revenue sources

5. Unanticipated operating or capital expenditures

6. Uninsured losses

7. Future capital projects

8. Vehicle and equipment replacement

9. Capital asset and infrastructure repair and replacement In addition, minimum levels of reserves are important to help:

1. Insulate the city from actions of the state that may result in a reduction of revenues

2. Demonstrate creditworthiness to bond rating agencies and the financial community

3. Promote both short and long-term financial planning and stabilization

APPLICABILITY
This policy will apply to the General Fund (Fund 100), effective March 8, 2023. The General Fund is the City’s primary operating fund and accounts for all financial resources of the City, except those required to be accounted for in another fund. This policy will also apply to the Measure P general fund (Fund 105), which shall be calculated separately.

PURPOSE
The purpose of this Policy is to establish a target and minimum level of unassigned fund balance to be maintained in the General Fund.

POLICY
To ensure sound fiscal management, the City establishes the following General Fund balance designations and funding levels, as calculated pursuant to the Budgetary Fund Balance accounting methodology established within this policy:

1. General Fund Reserve and Measure P Reserve - Seventeen percent (17%) of the General Fund and separately, Measure P Fund annual appropriations shall be held in reserve. The General Fund appropriations calculation shall only include Fund 100. The Measure P appropriations calculation shall only include Fund 105.

2. Minimum Reserve - During times of fiscal hardship, a minimum of five percent (5%) of the General Fund and separately, Measure P Fund annual appropriations shall be maintained to provide provision for cash flow requirements, economic uncertainties, uninsured losses, local emergencies/disasters, or other unknown financial hardships.

3. Replenishment of Fund Reserves - If reserves are used below the seventeen percent (17%) level on either fund, the City Manager shall develop a plan to rebuild the reserve fund(s) to the target level. Said plan(s) shall be presented and/or updated on an annual basis for review and approval by the City Council during the annual budget review and adoption process until the fund(s) reaches the target level.

USE OF GENERAL FUND RESERVES
In the event there are unanticipated expenses or revenue shortfalls during the annual budget approval process, funds may be appropriated by the City Council from the General Fund Reserve to balance the annual operating budget. Funds may also be appropriated by the City Council in case of a local emergency/disaster or financial hardship after the annual operating budget is adopted.

CALCULATION METHODOLOGY
Governmental Accounting Standards Board (GASB) Statement No. 54 “Fund Balance Reporting and Governmental Fund Type Definitions” distinguishes the difference between the term fund balance used in accordance with Generally Accepted Accounting Principles (GAAP) and fund balance used on a budgetary basis. Fund balance is the difference between the assets and liabilities reported in a governmental fund and excludes longterm assets and long-term liabilities.

GASB Statement No. 54 defines five separate components of fund balance, each of which identifies the extent to which amounts are “spendable” as follows:

1. Nonspendable Fund Balance – Assets that cannot be readily converted to cash (i.e. a prepaid asset such as an insurance premium not yet deducted from fund balance, but not available for appropriation)

2. Restricted Fund Balance – Assets that have externally imposed restrictions (i.e. debt service reserves)
2 General Fund Expenditures X Reserve policy % = General Fund Reserve requirement

3. Committed Fund Balance – City Council imposed commitment

4. Assigned Fund Balance –Restriction imposed by an official designated for that purpose (delegated by the City Council to the City Manager), but not formally restricted or committed by the City Council yet.

5. Unassigned Fund Balance – Residual balance not otherwise restricted The above components comprise the Fund Balance, as reported in the annual financial statements. For the purpose of calculating fund balance in conjunction with GAAP, subfunds within the General Fund may also be used (i.e., Fund 105 Measure P, Fund 111 Technology Reserve Fund, Fund 120 Fueling Stations and Fund 620 Sidewalk Assessment Fund).

The Annual General Fund Reserve requirement is calculated as the Total General Fund Expenditures budgeted multiplied by the Reserve Policy percentage. Surplus Reserve would be the difference between this calculation and the amount currently reflected as General Fund Reserves.

Budgetary Fund Balance: The General Fund Reserve and Minimum Reserve levels shall be calculated utilizing the Budgetary Fund Balance methodology. For Budgetary Fund Balance, the use of only the resources available to General Fund (100) will be used. This method shall also be used for the Measure P (Fund 105) calculation.

ANNUAL REVIEW
Each year, during the annual budget process, City Council will affirm or revise the Policy including the percentage range established by the components described herein. 3 Attachment H
Resolution No. 26-043
Adopting the Fiscal Year
2026-2027 Appropriations
Limit Calculation
Attachments 1, 2, and 3
RESOLUTION 26-043

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ESTABLISHING AND ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2026-2027
WHEREAS, the voters approved the Gann Spending Limitation Initiative (Proposition 4) on November 6, 1979, adding Article XIIIB to the Constitution of the State of California to establish and define annual appropriations limits on State and local government entities; and
WHEREAS, Chapter 1205, Statutes of 1980 (SB 1352) provides for the implementation of Article XIIIB by defining various terms used in the Article and prescribing procedures to be used in implementing specific provisions of the Article, including the establishment by resolution each year by the governing body of each local jurisdiction of its appropriations limit; and
WHEREAS, the voters approved the Traffic Congestion Relief and Spending Limitation Act (Proposition 111) on June 5, 1990, amending Article XIIIB of the Constitution of the State of California; and
WHEREAS, Chapter 60, Statutes of 1990 (SB 88) provides for the implementation of Proposition 111 by defining various terms used in the Article and prescribing procedures to be used in implementing the amendments to the Article; and WHEREAS, the required computations to determine the appropriations limit for Fiscal Year 2026-2027 have been performed by the Finance Department, are on file with the Office of the City Clerk, and are available for public review; and WHEREAS, these computations are provided in Attachments 1, 2 and 3, which are incorporated herein by reference and attached hereto.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES RESOLVE AS FOLLOWS:

SECTION 1. The Appropriations Limit for the City of Victorville for Fiscal Year 2026-27 is $1,673,750,243.

SECTION 2. The adjustment factors for the City’s Appropriations Limit are the percentage change in the City’s population and the percentage change in per capita personal income, both provided by the State of California Department of Finance.

SECTION 3. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the Office of the City Clerk.

Attachment 1

CITY OF VICTORVILLE
COMPUTATION OF FY 2026-27 APPROPRIATIONS LIMIT
FY 2025-2026 Appropriations Limit $ 1,595,764,741
Change in County Population* = -0.06% OR -0.06%
Change in City Population * = -0.63%
Change in Per Capita Personal Income* = 4.95% 4.95%
Cumulative Compound Change Factor
(1.0495 X 0.9994) 1.0489
FY 2026-2027 Appropriations Limit $ 1,673,750,243
* Source: State of California, Department of Finance, Price Factor and Population Information Attachment 2

CITY OF VICTORVILLE

COMPARISON OF PRELIMINARY

BASE BUDGET TO APPROPRIATIONS LIMIT
FY 2026-27 Total Proceeds of All Funds Subject to Limit $ 150,599,598 (From Attachment 3)
Less: Non -Tax Proceeds (From Attachment 3) (56,435,942) FY 2026-27 Net Proceeds of Taxes Subject to the Limit 94,163,656 Less: FY 2026-27 Appropriation Limit (From Attachment 1) (1,673,750,243) Budget Appropriation Over (Under) the Limit $ (1,579,586,587) Attachment 3

CITY OF VICTORVILLE

CALCULATION OF PROCEEDS OF TAXES SUBJECT TO
LIMIT BASED UPON FY 2026-27

BUDGET (NOT ACTUAL)
Tax Proceeds
Non-Tax
Proceeds Total
General Fund (Includes Measure P):

Property Tax $ 24,900,000 $ - $ 24,900,000
Sales Tax 31,321,747 - 31,321,747
Sales Tax - Measure P 30,340,000 30,340,000
Transient Occupancy Tax 1,500,000 - 1,500,000
Property Transfer Tax 594,500 - 594,500
Franchises 5,507,409 - 5,507,409
Revenue from Other Agencies
Intergovernmental - 226,000 226,000
Licenses and Permits - 2,446,100 2,446,100
Fines and Forfeitures - 182,450 182,450
Charges for Current Services - 4,044,911 4,044,911
Investment Income - 4,558,080 4,558,080
Other Revenues - 44,978,401 44,978,401
Total All Funds Subject to the Limit $ 94,163,656 $ 56,435,942 $ 150,599,598 Attachment I
California Department of
Finance Price Factor and
Population Information
May 1, 2026
Dear Fiscal Officer:

Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.

Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.

The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 About the Data
May 2026
Attachment A
A. Price Factor. Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026-27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage Change (FY) over prior year
2026-27 4.95
B. Appropriation Limit Calculation Example. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026-27 appropriation limit. 2026-27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: (4.95 + 100) ÷ 100 = 1.0495 Population converted to a ratio: (-0.14 + 100) ÷ 100 = 0.9986 Calculation of factor for FY 2026-27: 1.0495 x 0.9986 = 1.0480 About the Data
FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County Percent Change 25-26 Population Minus Exclusions 1-1-25 Population Minus Exclusions 1-1-26 Total Population 1-1-26 Alameda Alameda -0.06 79,301 79,252 80,023
Albany Alameda -0.24 20,614 20,564 20,564
Berkeley Alameda 0.42 127,123 127,654 127,654
Dublin Alameda -0.19 74,480 74,335 74,769
Emeryville Alameda 0.42 13,555 13,612 13,612
Fremont Alameda 0.23 233,428 233,974 233,974
Hayward Alameda -0.51 162,383 161,557 161,557
Livermore Alameda -0.38 86,447 86,118 86,118
Newark Alameda -0.39 49,156 48,962 48,962
Oakland Alameda -0.03 429,512 429,371 429,591
Piedmont Alameda -0.36 10,841 10,802 10,802
Pleasanton Alameda -0.67 76,659 76,149 76,149
San Leandro Alameda 0.05 87,387 87,431 87,431
Union City Alameda -0.55 67,036 66,665 66,665
Unincorporated Alameda -0.12 148,374 148,203 148,265
Incorporated Alameda -0.10 1,517,922 1,516,446 1,517,871 County Total Alameda -0.10 1,666,296 1,664,649 1,666,136 Unincorporated Alpine 0.08 1,181 1,182 1,183
County Total Alpine 0.08 1,181 1,182 1,183
Amador Amador -0.54 184 183 183
Ione Amador -0.29 5,101 5,086 8,632
Jackson Amador -0.18 4,942 4,933 4,933
Plymouth Amador -0.53 1,135 1,129 1,129
Sutter Creek Amador -0.50 2,588 2,575 2,575
Unincorporated Amador -0.32 22,174 22,103 22,166
Incorporated Amador -0.32 13,950 13,906 17,452
County Total Amador -0.32 36,124 36,009 39,618
Biggs Butte -0.66 1,983 1,970 1,970
Chico Butte 0.08 108,026 108,113 108,113
Gridley Butte -0.66 7,433 7,384 7,384
Oroville Butte -0.39 20,744 20,664 20,664
Paradise Butte 9.24 9,686 10,581 10,581
Unincorporated Butte -0.82 60,725 60,229 60,229
Incorporated Butte 0.57 147,872 148,712 148,712
County Total Butte 0.16 208,597 208,941 208,941
Angels City Calaveras -0.31 3,524 3,513 3,513
Unincorporated Calaveras -0.17 41,153 41,084 41,165
Incorporated Calaveras -0.31 3,524 3,513 3,513
County Total Calaveras -0.18 44,677 44,597 44,678
Colusa Colusa 0.79 6,545 6,597 6,597
Williams Colusa 0.46 5,595 5,621 5,621
Unincorporated Colusa -1.43 9,927 9,785 9,785
Incorporated Colusa 0.64 12,140 12,218 12,218
County Total Colusa -0.29 22,067 22,003 22,003
Antioch Contra Costa -0.27 118,756 118,440 118,440
Brentwood Contra Costa -0.39 66,332 66,070 66,070
Clayton Contra Costa -0.63 10,827 10,759 10,759
Concord Contra Costa -0.47 123,075 122,494 122,494
Danville Contra Costa -0.14 43,250 43,190 43,190
El Cerrito Contra Costa -0.43 26,280 26,166 26,166
Hercules Contra Costa -0.34 26,413 26,323 26,323
Lafayette Contra Costa -0.23 25,380 25,321 25,321
Martinez Contra Costa -0.69 36,774 36,521 36,521
Moraga Contra Costa -0.58 16,760 16,662 16,662
Oakley Contra Costa -0.13 47,100 47,039 47,039
Orinda Contra Costa -0.42 19,494 19,412 19,412
Pinole Contra Costa 2.29 18,468 18,891 18,891
Pittsburg Contra Costa -0.57 76,922 76,484 76,484
Pleasant Hill Contra Costa 0.62 33,646 33,853 33,853
Richmond Contra Costa -0.63 114,415 113,695 113,695
San Pablo Contra Costa -0.62 31,664 31,468 31,468
San Ramon Contra Costa 0.06 84,173 84,220 84,220
Walnut Creek Contra Costa -0.63 70,736 70,288 70,288
Unincorporated Contra Costa -0.25 176,957 176,511 176,595 Incorporated Contra Costa -0.32 990,465 987,296 987,296 County Total Contra Costa -0.31 1,167,422 1,163,807 1,163,891 Crescent City Del Norte 5.55 4,015 4,238 6,407
Unincorporated Del Norte -2.49 20,442 19,932 19,932
Incorporated Del Norte 5.55 4,015 4,238 6,407
County Total Del Norte -1.17 24,457 24,170 26,339
Placerville El Dorado -0.59 10,480 10,418 10,428
South Lake Tahoe El Dorado -0.30 21,537 21,472 21,472
Unincorporated El Dorado -0.27 158,273 157,851 157,952
Incorporated El Dorado -0.40 32,017 31,890 31,900
County Total El Dorado -0.29 190,290 189,741 189,852
Clovis Fresno 0.25 129,570 129,889 129,889
Coalinga Fresno -0.92 13,433 13,309 17,692
Firebaugh Fresno 1.91 8,703 8,869 8,869
Fowler Fresno 3.11 7,705 7,945 7,945
Fresno Fresno 0.08 560,132 560,594 560,948
Huron Fresno -0.99 6,957 6,888 6,888
Kerman Fresno 0.10 17,481 17,498 17,498
Kingsburg Fresno -0.08 13,358 13,347 13,347
Mendota Fresno -0.19 12,829 12,805 12,805
Orange Cove Fresno -0.76 9,752 9,678 9,678
Parlier Fresno -0.46 14,726 14,658 14,658
Reedley Fresno 0.58 26,690 26,845 26,845
Sanger Fresno 1.01 27,130 27,403 27,403
San Joaquin Fresno -0.98 3,672 3,636 3,636
Selma Fresno -0.44 24,593 24,484 24,484
Unincorporated Fresno -0.87 159,678 158,287 159,091
Incorporated Fresno 0.13 876,731 877,848 882,585
County Total Fresno -0.03 1,036,409 1,036,135 1,041,676 Orland Glenn -0.30 8,658 8,632 8,632
Willows Glenn -0.79 6,439 6,388 6,388
Unincorporated Glenn -0.65 14,103 14,011 14,011
Incorporated Glenn -0.51 15,097 15,020 15,020
County Total Glenn -0.58 29,200 29,031 29,031
Arcata Humboldt 2.99 19,002 19,570 19,570
Blue Lake Humboldt -0.78 1,158 1,149 1,149
Eureka Humboldt -0.51 26,132 25,999 26,163
Ferndale Humboldt -0.15 1,367 1,365 1,365
Fortuna Humboldt -0.85 12,289 12,185 12,185
Rio Dell Humboldt -1.01 3,257 3,224 3,224
Trinidad Humboldt -1.02 294 291 291
Unincorporated Humboldt -0.92 69,626 68,988 69,079
Incorporated Humboldt 0.45 63,499 63,783 63,947
County Total Humboldt -0.27 133,125 132,771 133,026
Brawley Imperial -0.44 28,937 28,810 28,810
Calexico Imperial -0.45 40,062 39,881 39,881
Calipatria Imperial -0.94 3,526 3,493 6,002
El Centro Imperial -0.68 45,988 45,675 45,716
Holtville Imperial -1.32 5,685 5,610 5,610
Imperial Imperial 0.53 22,862 22,984 22,984
Westmorland Imperial -1.29 2,086 2,059 2,059
Unincorporated Imperial -0.85 31,726 31,457 34,899
Incorporated Imperial -0.43 149,146 148,512 151,062
County Total Imperial -0.50 180,872 179,969 185,961
Bishop Inyo 0.08 3,849 3,852 3,852
Unincorporated Inyo -0.17 14,890 14,865 14,928
Incorporated Inyo 0.08 3,849 3,852 3,852
County Total Inyo -0.12 18,739 18,717 18,780
Arvin Kern -0.71 19,937 19,795 19,795
Bakersfield Kern 0.35 421,377 422,853 422,853
California City Kern -0.77 13,243 13,141 13,141
Delano Kern 0.40 46,111 46,295 52,384
Maricopa Kern -0.78 1,023 1,015 1,015
McFarland Kern 0.72 14,232 14,334 14,334
Ridgecrest Kern -0.32 28,068 27,979 28,638
Shafter Kern 5.24 23,283 24,502 24,545
Taft Kern -0.38 6,922 6,896 6,896
Tehachapi Kern -0.22 9,445 9,424 11,800
Wasco Kern -0.76 22,608 22,437 25,806
Unincorporated Kern -0.48 305,167 303,697 306,121
Incorporated Kern 0.40 606,249 608,671 621,207
County Total Kern 0.10 911,416 912,368 927,328
Avenal Kings -2.15 9,526 9,321 13,142
Corcoran Kings -0.81 13,639 13,528 21,504
Hanford Kings -0.45 61,113 60,837 60,837
Lemoore Kings -1.52 27,637 27,216 27,216
Unincorporated Kings -2.42 25,531 24,912 31,055
Incorporated Kings -0.91 111,915 110,902 122,699
County Total Kings -1.19 137,446 135,814 153,754
Clearlake Lake -0.35 16,701 16,642 16,642
Lakeport Lake -0.38 4,942 4,923 4,923
Unincorporated Lake -0.33 45,271 45,122 45,228
Incorporated Lake -0.36 21,643 21,565 21,565
County Total Lake -0.34 66,914 66,687 66,793
Susanville Lassen -1.15 9,217 9,111 12,063
Unincorporated Lassen -1.12 14,409 14,248 15,255
Incorporated Lassen -1.15 9,217 9,111 12,063
County Total Lassen -1.13 23,626 23,359 27,318
Agoura Hills Los Angeles -0.59 19,682 19,565 19,565
Alhambra Los Angeles -0.22 82,707 82,523 82,544
Arcadia Los Angeles 1.36 56,329 57,095 57,095
Artesia Los Angeles -0.29 16,166 16,119 16,205
Avalon Los Angeles -0.40 3,461 3,447 3,447
Azusa Los Angeles -0.24 48,668 48,549 48,549
Baldwin Park Los Angeles -0.10 70,800 70,729 70,729
Bell Los Angeles -0.36 33,331 33,211 33,211
Bellflower Los Angeles -0.32 76,449 76,203 76,203
Bell Gardens Los Angeles -0.50 38,679 38,484 38,484
Beverly Hills Los Angeles -0.29 32,209 32,116 32,116
Bradbury Los Angeles -0.44 905 901 901
Burbank Los Angeles 0.49 105,713 106,229 106,229
Calabasas Los Angeles -0.52 22,882 22,763 22,763
Carson Los Angeles -0.45 92,202 91,786 91,790
Cerritos Los Angeles -0.58 47,831 47,554 47,554
Claremont Los Angeles -0.29 38,372 38,262 38,262
Commerce Los Angeles -0.31 12,183 12,145 12,145
Compton Los Angeles -0.26 94,182 93,937 93,937
Covina Los Angeles -0.29 51,066 50,918 50,918
Cudahy Los Angeles 0.01 22,232 22,234 22,234
Culver City Los Angeles 0.22 40,640 40,730 40,730
Diamond Bar Los Angeles -0.48 53,796 53,538 53,538
Downey Los Angeles -0.14 112,442 112,279 112,279
Duarte Los Angeles 5.09 23,637 24,841 24,841
El Monte Los Angeles -0.11 108,267 108,144 108,192
El Segundo Los Angeles -0.29 16,975 16,925 16,950
Gardena Los Angeles 0.90 60,644 61,187 61,187
Glendale Los Angeles -0.27 193,810 193,286 193,286
Glendora Los Angeles -0.13 51,300 51,232 51,232
Hawaiian Gardens Los Angeles -0.26 13,564 13,529 13,529 Hawthorne Los Angeles -0.41 85,865 85,515 85,515
Hermosa Beach Los Angeles -0.28 19,250 19,196 19,196
Hidden Hills Los Angeles -0.17 1,741 1,738 1,738
Huntington Park Los Angeles -0.42 53,172 52,951 52,961
Industry Los Angeles 0.00 420 420 420
Inglewood Los Angeles -0.62 106,645 105,986 105,986
Irwindale Los Angeles -0.60 1,511 1,502 1,502
La Cañada Flintridge Los Angeles -0.38 20,071 19,994 19,994 La Habra Heights Los Angeles -0.65 5,529 5,493 5,493
Lakewood Los Angeles -0.16 80,718 80,585 80,585
La Mirada Los Angeles -0.49 48,234 47,998 47,998
Lancaster Los Angeles 0.64 172,826 173,939 178,159
La Puente Los Angeles -0.40 37,388 37,237 37,237
La Verne Los Angeles -0.28 31,555 31,466 31,466
Lawndale Los Angeles 0.19 31,072 31,130 31,130
Lomita Los Angeles -0.29 20,510 20,450 20,450
Long Beach Los Angeles -0.17 462,653 461,875 462,193
Los Angeles Los Angeles -0.87 3,834,752 3,801,319 3,806,201 Lynwood Los Angeles 0.34 66,675 66,901 66,901
Malibu Los Angeles -9.70 10,672 9,637 9,637
Manhattan Beach Los Angeles -0.51 34,508 34,333 34,333
Maywood Los Angeles -0.56 24,585 24,448 24,448
Monrovia Los Angeles -0.21 39,177 39,094 39,094
Montebello Los Angeles 0.60 62,619 62,994 62,994
Monterey Park Los Angeles -0.42 59,891 59,642 59,649
Norwalk Los Angeles -0.37 100,970 100,594 101,453
Palmdale Los Angeles -0.26 166,554 166,118 166,118
Palos Verdes Estates Los Angeles -0.48 13,079 13,016 13,016 Paramount Los Angeles -0.39 52,560 52,353 52,353
Pasadena Los Angeles -0.23 141,466 141,145 141,145
Pico Rivera Los Angeles -0.41 61,219 60,966 60,966
Pomona Los Angeles -0.05 154,762 154,680 154,680
Rancho Palos Verdes Los Angeles -0.53 41,111 40,893 40,893 Redondo Beach Los Angeles -0.10 68,528 68,460 68,460
Rolling Hills Los Angeles -0.24 1,681 1,677 1,677
Rolling Hills Estates Los Angeles 1.60 8,601 8,739 8,739 Rosemead Los Angeles 0.12 51,233 51,295 51,295
San Dimas Los Angeles -0.44 34,064 33,915 33,915
San Fernando Los Angeles -0.20 24,025 23,976 23,976
San Gabriel Los Angeles 1.13 39,393 39,838 39,838
San Marino Los Angeles 0.08 12,503 12,513 12,513
Santa Clarita Los Angeles 0.11 232,635 232,883 232,883
Santa Fe Springs Los Angeles 1.37 18,797 19,055 19,229
Santa Monica Los Angeles 0.38 93,876 94,237 94,237
Sierra Madre Los Angeles -0.82 10,989 10,899 10,899
Signal Hill Los Angeles -0.56 11,430 11,366 11,366
South El Monte Los Angeles -0.02 19,493 19,489 19,489
South Gate Los Angeles 0.06 93,411 93,467 93,467
South Pasadena Los Angeles -0.42 26,492 26,380 26,380
Temple City Los Angeles 0.05 36,567 36,584 36,584
Torrance Los Angeles -0.47 144,041 143,363 143,363
Vernon Los Angeles -0.49 205 204 204
Walnut Los Angeles 1.11 28,310 28,623 28,623
West Covina Los Angeles -0.56 109,546 108,937 108,937
West Hollywood Los Angeles -0.38 35,418 35,283 35,283
Westlake Village Los Angeles -0.63 8,219 8,167 8,167
Whittier Los Angeles -0.34 88,327 88,029 88,029
Unincorporated Los Angeles -2.42 1,006,802 982,404 983,184 Incorporated Los Angeles -0.44 8,882,668 8,843,448 8,854,102 County Total Los Angeles -0.64 9,889,470 9,825,852 9,837,286 Chowchilla Madera -0.40 13,744 13,689 19,057
Madera Madera -1.02 68,458 67,759 67,759
Unincorporated Madera 2.25 77,837 79,591 79,591
Incorporated Madera -0.92 82,202 81,448 86,816
County Total Madera 0.62 160,039 161,039 166,407
Belvedere Marin -0.72 2,073 2,058 2,058
Corte Madera Marin -0.81 9,981 9,900 9,910
Fairfax Marin -0.66 7,463 7,414 7,414
Larkspur Marin -0.96 12,772 12,650 12,650
Mill Valley Marin -0.79 13,803 13,694 13,694
Novato Marin -1.00 51,992 51,473 51,638
Ross Marin 0.39 2,315 2,324 2,324
San Anselmo Marin -0.90 12,587 12,474 12,474
San Rafael Marin -0.49 60,184 59,890 59,890
Sausalito Marin -0.69 6,926 6,878 6,878
Tiburon Marin -0.80 8,912 8,841 8,841
Unincorporated Marin -0.70 60,692 60,265 63,052
Incorporated Marin -0.75 189,008 187,596 187,771
County Total Marin -0.74 249,700 247,861 250,823
Unincorporated Mariposa -0.18 16,864 16,833 16,846
County Total Mariposa -0.18 16,864 16,833 16,846
Fort Bragg Mendocino -0.90 7,207 7,142 7,142
Point Arena Mendocino -1.10 455 450 450
Ukiah Mendocino -0.93 16,290 16,138 16,138
Willits Mendocino -0.85 4,841 4,800 4,800
Unincorporated Mendocino -0.71 60,482 60,054 60,061
Incorporated Mendocino -0.91 28,793 28,530 28,530
County Total Mendocino -0.77 89,275 88,584 88,591
Atwater Merced -0.58 31,993 31,806 31,806
Dos Palos Merced -0.89 5,736 5,685 5,685
Gustine Merced -0.83 6,005 5,955 5,955
Livingston Merced -0.76 14,512 14,402 14,402
Los Banos Merced 0.33 49,091 49,255 49,255
Merced Merced 0.79 98,655 99,435 99,435
Unincorporated Merced -0.82 87,102 86,384 87,616
Incorporated Merced 0.27 205,992 206,538 206,538
County Total Merced -0.06 293,094 292,922 294,154
Alturas Modoc -0.11 2,772 2,769 2,769
Unincorporated Modoc -0.35 5,718 5,698 5,698
Incorporated Modoc -0.11 2,772 2,769 2,769
County Total Modoc -0.27 8,490 8,467 8,467
Mammoth Lakes Mono -0.68 7,083 7,035 7,035
Unincorporated Mono -0.20 5,372 5,361 5,447
Incorporated Mono -0.68 7,083 7,035 7,035
County Total Mono -0.47 12,455 12,396 12,482
Carmel-By-The-Sea Monterey -0.42 3,115 3,102 3,102
Del Rey Oaks Monterey -0.45 1,546 1,539 1,539
Gonzales Monterey -0.30 8,423 8,398 8,398
Greenfield Monterey 1.78 20,552 20,918 20,918
King City Monterey 0.87 14,245 14,369 14,369
Marina Monterey 1.67 22,938 23,322 23,322
Monterey Monterey -0.17 24,127 24,087 27,504
Pacific Grove Monterey -0.53 14,974 14,894 14,894
Salinas Monterey -0.57 160,784 159,866 159,866
Sand City Monterey -0.78 384 381 381
Seaside Monterey -0.36 26,438 26,342 31,681
Soledad Monterey 0.29 20,434 20,494 27,065
Unincorporated Monterey -0.46 104,061 103,582 103,716
Incorporated Monterey -0.08 317,960 317,712 333,039
County Total Monterey -0.17 422,021 421,294 436,755
American Canyon Napa 0.14 22,588 22,619 22,619
Calistoga Napa 2.32 5,162 5,282 5,282
Napa Napa -0.31 78,045 77,803 77,803
St. Helena Napa -0.41 5,339 5,317 5,317
Yountville Napa -0.10 2,025 2,023 2,567
Unincorporated Napa -0.33 21,798 21,725 22,786
Incorporated Napa -0.10 113,159 113,044 113,588
County Total Napa -0.14 134,957 134,769 136,374
Grass Valley Nevada -0.66 13,326 13,238 13,238
Nevada City Nevada 0.21 3,318 3,325 3,325
Truckee Nevada -0.02 16,895 16,891 16,891
Unincorporated Nevada -0.58 66,847 66,461 66,529
Incorporated Nevada -0.25 33,539 33,454 33,454
County Total Nevada -0.47 100,386 99,915 99,983
Aliso Viejo Orange -0.94 50,419 49,945 49,945
Anaheim Orange -0.06 340,565 340,363 340,433
Brea Orange -0.89 48,082 47,656 47,656
Buena Park Orange -0.44 83,219 82,850 82,850
Costa Mesa Orange -0.80 110,313 109,436 109,436
Cypress Orange -0.66 49,826 49,495 49,495
Dana Point Orange -0.83 32,539 32,268 32,268
Fountain Valley Orange -0.30 56,769 56,596 56,596
Fullerton Orange -0.48 140,901 140,224 140,224
Garden Grove Orange -0.34 171,646 171,055 171,077
Huntington Beach Orange -0.67 192,787 191,498 191,498
Irvine Orange 0.03 317,652 317,744 317,744
Laguna Beach Orange -0.48 22,549 22,440 22,440
Laguna Hills Orange -0.89 30,547 30,275 30,275
Laguna Niguel Orange -0.89 65,167 64,590 64,590
Laguna Woods Orange -0.95 17,132 16,970 16,970
La Habra Orange -0.41 61,524 61,269 61,269
Lake Forest Orange -0.56 88,017 87,522 87,522
La Palma Orange -0.92 15,184 15,045 15,045
Los Alamitos Orange -0.66 12,030 11,951 11,951
Mission Viejo Orange -0.90 91,219 90,401 90,401
Newport Beach Orange -0.89 83,041 82,306 82,306
Orange Orange -0.54 141,825 141,063 141,063
Placentia Orange -0.20 53,723 53,613 53,613
Rancho Santa Margarita Orange -0.94 46,657 46,217 46,217 San Clemente Orange -0.79 63,133 62,636 62,636
San Juan Capistrano Orange -0.45 35,491 35,331 35,331
Santa Ana Orange 0.00 312,796 312,808 312,808
Seal Beach Orange -0.85 24,621 24,411 24,496
Stanton Orange 2.01 40,600 41,415 41,415
Tustin Orange -0.60 79,650 79,175 79,175
Villa Park Orange -0.28 5,757 5,741 5,741
Westminster Orange -0.15 90,625 90,490 90,490
Yorba Linda Orange -0.56 66,566 66,190 66,190
Unincorporated Orange -0.18 132,760 132,520 132,530
Incorporated Orange -0.38 3,042,572 3,030,989 3,031,166 County Total Orange -0.37 3,175,332 3,163,509 3,163,696 Auburn Placer -0.19 13,532 13,506 13,506
Colfax Placer -0.54 2,031 2,020 2,020
Lincoln Placer 1.92 55,431 56,494 56,494
Loomis Placer -0.03 6,824 6,822 6,822
Rocklin Placer 0.48 74,483 74,842 74,842
Roseville Placer 2.66 161,162 165,455 165,455
Unincorporated Placer 0.23 115,417 115,684 115,684
Incorporated Placer 1.81 313,463 319,139 319,139
County Total Placer 1.39 428,880 434,823 434,823
Portola Plumas -1.60 2,121 2,087 2,087
Unincorporated Plumas -1.19 16,582 16,384 16,384
Incorporated Plumas -1.60 2,121 2,087 2,087
County Total Plumas -1.24 18,703 18,471 18,471
Banning Riverside 2.51 31,532 32,323 32,323
Beaumont Riverside 0.31 59,710 59,896 59,896
Blythe Riverside -0.84 12,813 12,706 15,878
Calimesa Riverside -0.79 11,029 10,942 10,942
Canyon Lake Riverside -0.72 10,987 10,908 10,908
Cathedral City Riverside -0.50 51,679 51,422 51,458
Coachella Riverside 1.51 44,624 45,300 45,300
Corona Riverside -0.35 159,873 159,309 159,309
Desert Hot Springs Riverside 0.59 33,432 33,629 33,629
Eastvale Riverside 0.84 69,987 70,575 70,575
Hemet Riverside -0.39 91,839 91,479 91,479
Indian Wells Riverside -0.66 4,839 4,807 4,807
Indio Riverside -0.21 92,552 92,360 92,360
Jurupa Valley Riverside -0.78 106,120 105,291 105,349
Lake Elsinore Riverside 1.15 73,637 74,483 74,483
La Quinta Riverside -0.31 38,934 38,815 38,815
Menifee Riverside 1.76 115,813 117,847 117,847
Moreno Valley Riverside 0.30 210,740 211,365 211,365
Murrieta Riverside 0.33 111,951 112,315 112,315
Norco Riverside 0.12 22,250 22,277 23,276
Palm Desert Riverside 1.29 51,662 52,326 52,326
Palm Springs Riverside -0.51 44,120 43,893 43,893
Perris Riverside -0.09 81,100 81,027 81,027
Rancho Mirage Riverside 1.06 17,137 17,318 17,318
Riverside Riverside 0.19 321,263 321,884 321,884
San Jacinto Riverside 1.98 54,815 55,900 55,900
Temecula Riverside 0.85 112,662 113,618 113,618
Wildomar Riverside 3.93 37,373 38,841 38,841
Unincorporated Riverside 0.51 417,280 419,428 419,703
Incorporated Riverside 0.40 2,074,473 2,082,856 2,087,121 County Total Riverside 0.42 2,491,753 2,502,284 2,506,824 Citrus Heights Sacramento -0.86 87,239 86,487 86,487
Elk Grove Sacramento 2.07 184,495 188,319 188,319
Folsom Sacramento 2.47 88,634 90,825 95,680
Galt Sacramento 1.65 26,692 27,133 27,133
Isleton Sacramento -1.04 772 764 764
Rancho Cordova Sacramento 1.78 85,789 87,312 87,312
Sacramento Sacramento 1.28 532,956 539,765 539,765
Unincorporated Sacramento -0.74 607,401 602,889 602,889 Incorporated Sacramento 1.39 1,006,577 1,020,605 1,025,460 County Total Sacramento 0.59 1,613,978 1,623,494 1,628,349 Hollister San Benito 0.56 43,985 44,233 44,233
San Juan Bautista San Benito -0.19 2,085 2,081 2,081
Unincorporated San Benito 1.05 21,571 21,797 21,797
Incorporated San Benito 0.53 46,070 46,314 46,314
County Total San Benito 0.69 67,641 68,111 68,111
Adelanto San Bernardino -1.73 37,298 36,652 36,652
Apple Valley San Bernardino -0.53 75,633 75,229 75,236
Barstow San Bernardino -0.93 24,656 24,427 24,727
Big Bear Lake San Bernardino -0.79 4,959 4,920 4,920
Chino San Bernardino 0.42 92,161 92,550 95,946
Chino Hills San Bernardino -0.56 77,626 77,191 77,191
Colton San Bernardino -0.70 53,219 52,844 52,844
Fontana San Bernardino 0.60 218,460 219,774 219,774
Grand Terrace San Bernardino -0.90 12,933 12,817 12,817 Hesperia San Bernardino 0.72 102,613 103,349 103,349
Highland San Bernardino -0.60 56,997 56,655 56,655
Loma Linda San Bernardino -0.18 25,399 25,354 25,400
Montclair San Bernardino 2.19 37,557 38,378 38,378
Needles San Bernardino 0.15 4,789 4,796 4,796
Ontario San Bernardino 1.36 185,346 187,863 187,863
Rancho Cucamonga San Bernardino -0.24 176,846 176,418 176,418 Redlands San Bernardino -0.27 74,013 73,811 73,811
Rialto San Bernardino 0.66 106,104 106,809 106,809
San Bernardino San Bernardino -0.46 221,973 220,961 222,292 Twentynine Palms San Bernardino -0.41 16,892 16,823 27,166 Upland San Bernardino -0.75 78,996 78,406 78,406
Victorville San Bernardino -0.63 136,737 135,871 139,680 Yucaipa San Bernardino -0.54 55,008 54,711 54,711
Yucca Valley San Bernardino -0.70 21,952 21,798 21,798
Unincorporated San Bernardino -0.55 291,844 290,253 299,046 Incorporated San Bernardino 0.01 1,898,167 1,898,407 1,917,639 County Total San Bernardino -0.06 2,190,011 2,188,660 2,216,685 Carlsbad San Diego -0.13 116,022 115,867 115,867
Chula Vista San Diego 0.41 281,586 282,738 282,999
Coronado San Diego -0.92 17,477 17,317 23,796
Del Mar San Diego -0.51 3,937 3,917 3,917
El Cajon San Diego -0.49 105,449 104,932 104,932
Encinitas San Diego -0.32 62,392 62,193 62,193
Escondido San Diego 0.17 151,932 152,196 152,196
Imperial Beach San Diego -1.12 26,362 26,066 26,066
La Mesa San Diego -0.25 61,863 61,707 61,707
Lemon Grove San Diego -0.75 28,445 28,233 28,233
National City San Diego 0.09 56,625 56,677 58,701
Oceanside San Diego -0.67 175,193 174,027 174,027
Poway San Diego -0.86 50,699 50,263 50,263
San Diego San Diego 0.52 1,394,988 1,402,217 1,419,531
San Marcos San Diego -0.10 97,647 97,554 97,554
Santee San Diego -0.39 60,044 59,812 59,812
Solana Beach San Diego -0.91 13,060 12,941 12,941
Vista San Diego -0.56 101,934 101,365 101,365
Unincorporated San Diego -0.62 471,773 468,849 508,222
Incorporated San Diego 0.16 2,805,655 2,810,022 2,836,100 County Total San Diego 0.04 3,277,428 3,278,871 3,344,322 San Francisco San Francisco 0.15 843,973 845,226 845,658 Incorporated San Francisco 0.15 843,973 845,226 845,658 County Total San Francisco 0.15 843,973 845,226 845,658 Escalon San Joaquin -0.75 7,359 7,304 7,304
Lathrop San Joaquin 5.55 38,791 40,942 40,942
Lodi San Joaquin 0.07 68,468 68,513 68,513
Manteca San Joaquin 1.64 94,951 96,511 96,511
Mountain House San Joaquin 5.64 29,048 30,687 30,687
Ripon San Joaquin -0.77 15,996 15,873 15,873
Stockton San Joaquin -0.20 323,047 322,406 322,436
Tracy San Joaquin 0.94 98,776 99,705 99,705
Unincorporated San Joaquin -0.43 136,350 135,764 138,154 Incorporated San Joaquin 0.81 676,436 681,941 681,971
County Total San Joaquin 0.61 812,786 817,705 820,125
Arroyo Grande San Luis Obispo -0.79 17,922 17,780 17,780 Atascadero San Luis Obispo -0.19 29,182 29,127 30,184
El Paso de Robles (Paso Robles) San Luis Obispo 1.20 31,151 31,525 31,525 Grover Beach San Luis Obispo -0.31 12,541 12,502 12,502 Morro Bay San Luis Obispo -0.69 10,379 10,307 10,307
Pismo Beach San Luis Obispo -0.80 7,836 7,773 7,773
San Luis Obispo San Luis Obispo 0.63 49,849 50,165 50,165 Unincorporated San Luis Obispo -0.62 117,538 116,805 119,006 Incorporated San Luis Obispo 0.20 158,860 159,179 160,236 County Total San Luis Obispo -0.15 276,398 275,984 279,242 Atherton San Mateo 1.06 7,012 7,086 7,086
Belmont San Mateo -0.40 28,243 28,129 28,129
Brisbane San Mateo -0.34 4,678 4,662 4,662
Burlingame San Mateo 2.76 31,568 32,438 32,438
Colma San Mateo -0.35 1,410 1,405 1,405
Daly City San Mateo -0.31 102,215 101,898 101,898
East Palo Alto San Mateo 1.08 29,148 29,462 29,462
Foster City San Mateo -0.56 32,547 32,364 32,364
Half Moon Bay San Mateo 0.86 11,309 11,406 11,406
Hillsborough San Mateo -0.46 11,301 11,249 11,249
Menlo Park San Mateo 1.41 33,190 33,657 33,785
Millbrae San Mateo -0.47 23,171 23,062 23,062
Pacifica San Mateo -0.46 37,241 37,068 37,073
Portola Valley San Mateo -0.07 4,328 4,325 4,325
Redwood City San Mateo -0.37 82,109 81,809 81,809
San Bruno San Mateo -0.37 42,567 42,411 42,411
San Carlos San Mateo -0.38 29,362 29,249 29,249
San Mateo San Mateo -0.33 104,361 104,020 104,020
South San Francisco San Mateo -0.29 65,431 65,239 65,239 Woodside San Mateo 0.35 5,206 5,224 5,224
Unincorporated San Mateo 0.02 61,874 61,886 61,886
Incorporated San Mateo -0.03 686,397 686,163 686,296
County Total San Mateo -0.03 748,271 748,049 748,182
Buellton Santa Barbara 5.44 5,077 5,353 5,353
Carpinteria Santa Barbara -1.02 12,742 12,612 12,612
Goleta Santa Barbara -0.97 32,725 32,409 32,409
Guadalupe Santa Barbara -0.83 8,721 8,649 8,649
Lompoc Santa Barbara -1.06 40,416 39,987 43,073
Santa Barbara Santa Barbara -0.78 85,723 85,055 85,083
Santa Maria Santa Barbara 1.51 111,356 113,041 113,041
Solvang Santa Barbara -1.04 5,680 5,621 5,621
Unincorporated Santa Barbara -0.64 137,059 136,175 139,133 Incorporated Santa Barbara 0.09 302,440 302,727 305,841 County Total Santa Barbara -0.14 439,499 438,902 444,974 Campbell Santa Clara -0.15 43,262 43,195 43,195
Cupertino Santa Clara -0.33 59,962 59,765 59,765
Gilroy Santa Clara -0.19 62,183 62,064 62,193
Los Altos Santa Clara -0.16 31,972 31,921 31,921
Los Altos Hills Santa Clara 0.56 8,604 8,652 8,652
Los Gatos Santa Clara -0.44 33,440 33,293 33,293
Milpitas Santa Clara 0.35 81,821 82,107 82,107
Monte Sereno Santa Clara 0.00 3,642 3,642 3,642
Morgan Hill Santa Clara 0.37 46,901 47,074 47,074
Mountain View Santa Clara 1.83 86,944 88,533 88,533
Palo Alto Santa Clara 0.12 68,888 68,974 69,004
San Jose Santa Clara -0.29 983,264 980,434 980,434
Santa Clara Santa Clara 2.93 134,088 138,011 138,011
Saratoga Santa Clara 0.03 31,253 31,261 31,261
Sunnyvale Santa Clara 1.21 159,955 161,884 161,884
Unincorporated Santa Clara -0.22 90,972 90,768 91,499
Incorporated Santa Clara 0.25 1,836,179 1,840,810 1,840,969 County Total Santa Clara 0.23 1,927,151 1,931,578 1,932,468 Capitola Santa Cruz -0.29 9,697 9,669 9,669
Santa Cruz Santa Cruz 0.10 62,999 63,065 63,065
Scotts Valley Santa Cruz -1.03 11,699 11,578 11,578
Watsonville Santa Cruz -0.73 50,826 50,454 50,454
Unincorporated Santa Cruz -0.92 127,415 126,242 126,303 Incorporated Santa Cruz -0.34 135,221 134,766 134,766
County Total Santa Cruz -0.62 262,636 261,008 261,069
Anderson Shasta -0.28 11,081 11,050 11,050
Redding Shasta 0.06 94,119 94,173 94,294
Shasta Lake Shasta -0.42 10,238 10,195 10,195
Unincorporated Shasta -0.46 66,651 66,346 66,395
Incorporated Shasta -0.02 115,438 115,418 115,539
County Total Shasta -0.18 182,089 181,764 181,934
Loyalton Sierra -0.92 763 756 756
Unincorporated Sierra -0.29 2,404 2,397 2,397
Incorporated Sierra -0.92 763 756 756
County Total Sierra -0.44 3,167 3,153 3,153
Dorris Siskiyou -0.49 820 816 816
Dunsmuir Siskiyou -0.56 1,621 1,612 1,612
Etna Siskiyou -0.46 658 655 655
Fort Jones Siskiyou -0.60 663 659 659
Montague Siskiyou -0.51 1,179 1,173 1,173
Mount Shasta Siskiyou -0.48 3,145 3,130 3,130
Tulelake Siskiyou -0.58 859 854 854
Weed Siskiyou -0.41 2,704 2,693 2,693
Yreka Siskiyou -0.75 7,767 7,709 7,709
Unincorporated Siskiyou -0.12 23,832 23,803 23,852
Incorporated Siskiyou -0.59 19,416 19,301 19,301
County Total Siskiyou -0.33 43,248 43,104 43,153
Benicia Solano -0.92 26,315 26,074 26,074
Dixon Solano 0.92 20,380 20,567 20,567
Fairfield Solano -0.51 117,455 116,858 121,389
Rio Vista Solano -0.36 10,382 10,345 10,345
Suisun City Solano 1.07 29,405 29,720 29,720
Vacaville Solano -0.73 97,944 97,229 103,195
Vallejo Solano -0.36 123,140 122,702 122,702
Unincorporated Solano -0.56 17,401 17,304 18,058
Incorporated Solano -0.36 425,021 423,495 433,992
County Total Solano -0.37 442,422 440,799 452,050
Cloverdale Sonoma -0.11 8,729 8,719 8,719
Cotati Sonoma -0.83 7,325 7,264 7,264
Healdsburg Sonoma 0.44 11,156 11,205 11,205
Petaluma Sonoma -0.40 59,395 59,160 59,160
Rohnert Park Sonoma -0.29 44,318 44,191 44,191
Santa Rosa Sonoma 0.57 178,786 179,798 179,798
Sebastopol Sonoma -0.77 7,407 7,350 7,350
Sonoma Sonoma -0.44 10,575 10,528 10,528
Windsor Sonoma -0.59 25,650 25,498 25,498
Unincorporated Sonoma -0.86 130,607 129,484 130,309
Incorporated Sonoma 0.11 353,341 353,713 353,713
County Total Sonoma -0.16 483,948 483,197 484,022
Ceres Stanislaus -0.49 49,318 49,075 49,075
Hughson Stanislaus 2.60 8,046 8,255 8,255
Modesto Stanislaus -0.22 220,526 220,048 220,048
Newman Stanislaus -0.64 12,442 12,362 12,362
Oakdale Stanislaus 0.52 23,367 23,489 23,489
Patterson Stanislaus 1.06 26,108 26,386 26,386
Riverbank Stanislaus 1.50 26,200 26,594 26,594
Turlock Stanislaus -0.19 72,727 72,592 72,592
Waterford Stanislaus -0.18 9,278 9,261 9,261
Unincorporated Stanislaus -1.03 110,231 109,097 109,097 Incorporated Stanislaus 0.01 448,012 448,062 448,062
County Total Stanislaus -0.19 558,243 557,159 557,159
Live Oak Sutter 0.10 9,745 9,755 9,755
Yuba City Sutter 0.52 71,205 71,572 71,572
Unincorporated Sutter 0.16 20,320 20,352 20,352
Incorporated Sutter 0.47 80,950 81,327 81,327
County Total Sutter 0.40 101,270 101,679 101,679
Corning Tehama -0.32 8,205 8,179 8,179
Red Bluff Tehama -0.04 14,428 14,422 14,422
Tehama Tehama -0.47 425 423 423
Unincorporated Tehama -0.38 41,754 41,596 41,740
Incorporated Tehama -0.15 23,058 23,024 23,024
County Total Tehama -0.30 64,812 64,620 64,764
Unincorporated Trinity -0.29 15,831 15,785 15,844
County Total Trinity -0.29 15,831 15,785 15,844
Dinuba Tulare 1.59 26,149 26,566 26,566
Exeter Tulare -0.17 10,305 10,287 10,287
Farmersville Tulare -0.65 10,406 10,338 10,338
Lindsay Tulare -0.87 12,823 12,712 12,712
Porterville Tulare -0.26 63,732 63,565 63,719
Tulare Tulare 0.61 72,495 72,936 72,936
Visalia Tulare 0.21 147,735 148,046 148,302
Woodlake Tulare 1.62 8,038 8,168 8,168
Unincorporated Tulare -0.08 136,645 136,536 136,582
Incorporated Tulare 0.27 351,683 352,618 353,028
County Total Tulare 0.17 488,328 489,154 489,610
Sonora Tuolumne 0.51 5,253 5,280 5,280
Unincorporated Tuolumne -0.27 46,712 46,587 48,953
Incorporated Tuolumne 0.51 5,253 5,280 5,280
County Total Tuolumne -0.19 51,965 51,867 54,233
Camarillo Ventura -0.30 68,973 68,764 68,764
Fillmore Ventura -0.78 17,125 16,992 16,992
Moorpark Ventura -1.19 34,573 34,161 34,161
Ojai Ventura -1.03 7,579 7,501 7,501
Oxnard Ventura -0.38 199,319 198,557 198,557
Port Hueneme Ventura -1.18 18,881 18,659 21,103
San Buenaventura (Ventura) Ventura -0.24 108,270 108,011 108,061 Santa Paula Ventura 0.75 31,738 31,976 31,976
Simi Valley Ventura -1.00 124,923 123,672 123,842
Thousand Oaks Ventura -1.14 122,688 121,286 121,286
Unincorporated Ventura -1.21 90,904 89,807 92,063
Incorporated Ventura -0.61 734,069 729,579 732,243
County Total Ventura -0.68 824,973 819,386 824,306
Davis Yolo 0.44 65,712 66,002 66,002
West Sacramento Yolo 0.89 55,376 55,871 55,871
Winters Yolo 0.26 8,007 8,028 8,028
Woodland Yolo -0.60 61,693 61,324 61,324
Unincorporated Yolo -0.25 34,766 34,679 34,679
Incorporated Yolo 0.23 190,788 191,225 191,225
County Total Yolo 0.16 225,554 225,904 225,904
Marysville Yuba -0.40 12,730 12,679 12,679
Wheatland Yuba 2.32 4,046 4,140 4,140
Unincorporated Yuba 2.26 67,345 68,870 70,873
Incorporated Yuba 0.26 16,776 16,819 16,819
County Total Yuba 1.86 84,121 85,689 87,692
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

About the Data
FISCAL YEAR 2026-27
Attachment C
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County Percent Change 25-26 Population Minus Exclusions 1-1-25 Population Minus Exclusions 1-1-26 Total Population 1-1-26 Incorporated Alameda -0.10 1,517,922 1,516,446 1,517,871 County Total Alameda -0.10 1,666,296 1,664,649 1,666,136 County Total Alpine 0.08 1,181 1,182 1,183
Incorporated Amador -0.32 13,950 13,906 17,452
County Total Amador -0.32 36,124 36,009 39,618
Incorporated Butte 0.57 147,872 148,712 148,712
County Total Butte 0.16 208,597 208,941 208,941
Incorporated Calaveras -0.31 3,524 3,513 3,513
County Total Calaveras -0.18 44,677 44,597 44,678
Incorporated Colusa 0.64 12,140 12,218 12,218
County Total Colusa -0.29 22,067 22,003 22,003
Incorporated Contra Costa -0.32 990,465 987,296 987,296 County Total Contra Costa -0.31 1,167,422 1,163,807 1,163,891 Incorporated Del Norte 5.55 4,015 4,238 6,407
County Total Del Norte -1.17 24,457 24,170 26,339
Incorporated El Dorado -0.40 32,017 31,890 31,900
County Total El Dorado -0.29 190,290 189,741 189,852
Incorporated Fresno 0.13 876,731 877,848 882,585
County Total Fresno -0.03 1,036,409 1,036,135 1,041,676 Incorporated Glenn -0.51 15,097 15,020 15,020
County Total Glenn -0.58 29,200 29,031 29,031
Incorporated Humboldt 0.45 63,499 63,783 63,947
County Total Humboldt -0.27 133,125 132,771 133,026
Incorporated Imperial -0.43 149,146 148,512 151,062
County Total Imperial -0.50 180,872 179,969 185,961
Incorporated Inyo 0.08 3,849 3,852 3,852
County Total Inyo -0.12 18,739 18,717 18,780
Incorporated Kern 0.40 606,249 608,671 621,207
County Total Kern 0.10 911,416 912,368 927,328
Incorporated Kings -0.91 111,915 110,902 122,699
County Total Kings -1.19 137,446 135,814 153,754
Incorporated Lake -0.36 21,643 21,565 21,565
County Total Lake -0.34 66,914 66,687 66,793
Incorporated Lassen -1.15 9,217 9,111 12,063
County Total Lassen -1.13 23,626 23,359 27,318
Incorporated Los Angeles -0.44 8,882,668 8,843,448 8,854,102 County Total Los Angeles -0.64 9,889,470 9,825,852 9,837,286 Incorporated Madera -0.92 82,202 81,448 86,816
County Total Madera 0.62 160,039 161,039 166,407
Incorporated Marin -0.75 189,008 187,596 187,771
County Total Marin -0.74 249,700 247,861 250,823
County Total Mariposa -0.18 16,864 16,833 16,846
Incorporated Mendocino -0.91 28,793 28,530 28,530
County Total Mendocino -0.77 89,275 88,584 88,591
Incorporated Merced 0.27 205,992 206,538 206,538
County Total Merced -0.06 293,094 292,922 294,154
Incorporated Modoc -0.11 2,772 2,769 2,769
County Total Modoc -0.27 8,490 8,467 8,467
Incorporated Mono -0.68 7,083 7,035 7,035
County Total Mono -0.47 12,455 12,396 12,482
Incorporated Monterey -0.08 317,960 317,712 333,039
County Total Monterey -0.17 422,021 421,294 436,755
Incorporated Napa -0.10 113,159 113,044 113,588
County Total Napa -0.14 134,957 134,769 136,374
Incorporated Nevada -0.25 33,539 33,454 33,454
County Total Nevada -0.47 100,386 99,915 99,983
Incorporated Orange -0.38 3,042,572 3,030,989 3,031,166 County Total Orange -0.37 3,175,332 3,163,509 3,163,696 Incorporated Placer 1.81 313,463 319,139 319,139
County Total Placer 1.39 428,880 434,823 434,823
Incorporated Plumas -1.60 2,121 2,087 2,087
County Total Plumas -1.24 18,703 18,471 18,471
Incorporated Riverside 0.40 2,074,473 2,082,856 2,087,121 County Total Riverside 0.42 2,491,753 2,502,284 2,506,824 Incorporated Sacramento 1.39 1,006,577 1,020,605 1,025,460 County Total Sacramento 0.59 1,613,978 1,623,494 1,628,349 Incorporated San Benito 0.53 46,070 46,314 46,314
County Total San Benito 0.69 67,641 68,111 68,111
Incorporated San Bernardino 0.01 1,898,167 1,898,407 1,917,639 County Total San Bernardino -0.06 2,190,011 2,188,660 2,216,685 Incorporated San Diego 0.16 2,805,655 2,810,022 2,836,100 County Total San Diego 0.04 3,277,428 3,278,871 3,344,322 Incorporated San Francisco 0.15 843,973 845,226 845,658 County Total San Francisco 0.15 843,973 845,226 845,658 Incorporated San Joaquin 0.81 676,436 681,941 681,971
County Total San Joaquin 0.61 812,786 817,705 820,125
Incorporated San Luis Obispo 0.20 158,860 159,179 160,236 County Total San Luis Obispo -0.15 276,398 275,984 279,242 Incorporated San Mateo -0.03 686,397 686,163 686,296
County Total San Mateo -0.03 748,271 748,049 748,182
Incorporated Santa Barbara 0.09 302,440 302,727 305,841 County Total Santa Barbara -0.14 439,499 438,902 444,974 Incorporated Santa Clara 0.25 1,836,179 1,840,810 1,840,969 County Total Santa Clara 0.23 1,927,151 1,931,578 1,932,468 Incorporated Santa Cruz -0.34 135,221 134,766 134,766
County Total Santa Cruz -0.62 262,636 261,008 261,069
Incorporated Shasta -0.02 115,438 115,418 115,539
County Total Shasta -0.18 182,089 181,764 181,934
Incorporated Sierra -0.92 763 756 756
County Total Sierra -0.44 3,167 3,153 3,153
Incorporated Siskiyou -0.59 19,416 19,301 19,301
County Total Siskiyou -0.33 43,248 43,104 43,153
Incorporated Solano -0.36 425,021 423,495 433,992
County Total Solano -0.37 442,422 440,799 452,050
Incorporated Sonoma 0.11 353,341 353,713 353,713
County Total Sonoma -0.16 483,948 483,197 484,022
Incorporated Stanislaus 0.01 448,012 448,062 448,062
County Total Stanislaus -0.19 558,243 557,159 557,159
Incorporated Sutter 0.47 80,950 81,327 81,327
County Total Sutter 0.40 101,270 101,679 101,679
Incorporated Tehama -0.15 23,058 23,024 23,024
County Total Tehama -0.30 64,812 64,620 64,764
County Total Trinity -0.29 15,831 15,785 15,844
Incorporated Tulare 0.27 351,683 352,618 353,028
County Total Tulare 0.17 488,328 489,154 489,610
Incorporated Tuolumne 0.51 5,253 5,280 5,280
County Total Tuolumne -0.19 51,965 51,867 54,233
Incorporated Ventura -0.61 734,069 729,579 732,243
County Total Ventura -0.68 824,973 819,386 824,306
Incorporated Yolo 0.23 190,788 191,225 191,225
County Total Yolo 0.16 225,554 225,904 225,904
Incorporated Yuba 0.26 16,776 16,819 16,819
County Total Yuba 1.86 84,121 85,689 87,692
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

Attachment J
Measure P Oversight
Committee Transmittal Letter

Attachment K
VMUS Electric Financial
Management Policy

Attachment L
2026-2027 Proposed Fiscal
Year Budget
FY 2026-2027

PROPOSED
BUDGET
Table of Contents

BUDGET INTRODUCTION
Message From The Director of Finance 1
About the City of Victorville 7
Elected Officials & Administrative Personnel 15
Budget Guide 19

FINANCIAL OVERVIEW
Financial Overview 22
Budget Overview (All Funds/Citywide) 23
Citywide Account Detail (Line Items) 28
General Fund Summary 31
Measure P Oversight Committee Transmittal Letter 39
Measure P Summary 41

OTHER BUDGET INFORMATION
Summary of Citywide Debt Obligations 45
Basis of Accounting/Budgeting 48
Budget and Financial Policies 50
Acronyms 52
Glossary 54

DEPARTMENTS
Department Summaries 58
Building Department Summary 59
Building 63
Business License 66
City Manager's Office Department Summary 69
City Manager 74
City Clerk & City Council 76
Economic Development 79
Public Information Office 87
Southern California Logistics Airport Department Summary 89 On-Airport Operations 95
Off-Airport Operations 102
SCLA Debt Service 104
Victorville Municipal Utilities Services Department Summary 108 VMUS Electric 112
VMUS Gas 116
Finance Department Summary 119
Finance 124
Customer Service 126
Human Resources Department Summary 128
Human Resources 131
Risk Management 133
Information Technology Department Summary 135
Information Technology 140
Geographic Information Systems 144
Community Services Department Summary 146
Facilities 151
Library 158
Parks 162
Recreation 170
Code Compliance Department Summary 177
Animal Services 183
Code Compliance 187
Planning Department Summary 191
Planning 196
Police Department Summary 199
Police 203
Fire Department Summary 207
Fire 212
Fire Prevention 216
Engineering Department Summary 219
Engineering 223
Public Works & Water Department Summary 229
Public Works 234
Storm Drain & Sanitary 246
Street Maintenance & Sweeping 250
Fleet 256
Solid Waste & Recycling 259
Water 263
Water Conservation 269
Water - Field & Meter Services 270
Water - Supply Services Summary 272
FUNDS
Fund Summaries 273
Enterprise Fund Summary Page 275
Sanitary Fund 276
Solid Waste Management/Landfill Mitigation Funds 278
Southern California Logistics Airport Authority Funds 280 Victorville Municipal Utilities Funds 282
Victorville Water Funds 284
Fiduciary Funds Summary Page 287
CFD/Assessment District Funds 288
Foxborough Rail Fund 290
Successor Agency Funds 292
Special Revenue Fund Summary Page 294
Asset Seizure Funds 295
City Housing Asset Successor 297
Development Impact Fee Funds 299
Alternative Fuel 301
Gas Tax Funds 303
LMAD / DFAD / MAD Fund 305
Measure I Funds 307
Wellness Center Funds 309
Storm Drain Fund 311
Street Lighting Fund 313
Technology Reserve Fund 315
Traffic Safety Fund 317
Transportation Tax Fund 318
Victorville Transportation Center 320

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program 322
Capital Projects 330
Summary of CIP by Category 333
Building 520 Improvements 337
Building 728 Parking Lot 340
Building 732 Roof Replacement 342
Building 733 Roof Replacement 344
Building 738 Roof Replacement 346
Building 739 Roof Replacement 348
Building 744 Roof Replacement 350
SCLA Security Upgrade 352
Animal Care and Adoption Center 355
Auto Park Signs Replacement 359
2027 Citywide Pavement Preservation and Maintenance Project 361 Air Expressway Improvement Project 364
Amethyst Rd Sidewalk Project 367
Bear Valley Road Improvement Project 369
Citywide Sewer Appurtenance Replacement Project 372
Citywide Storm Drain Appurtenance Replacements 374
Ridgecrest Rd /Bluff Crest St and Vista Pt Dr Traffic Signal 376 8th Street Community Center Roof Replacement 378
Citywide Camera Installation – Phase 2 381
Facilities Building renovation (Former Library) 383
Fire Station 312 Roof Replacement 385
Floor Replacement City Hall Breakroom and Kitchens 388
Police Department Roof Replacement 390
Wellness Center MDF Room HVAC Mini-Split Installation 393 Conceptual & Construction Design for Fire Station 395
Fire Station 311 Exterior Paint 397
Fire Station 311 Floor Replacement 399
Fire Station 312 Patio Cover 401
Fire Station 313, 314 & 315 Swamp Coolers 403
Logistics Warehouse Improvements 405
Audio Video Upgrades 408
Data Backup Solution 411
Network Hardware Upgrades 414
Dog Park at Eva Dell Park 417
New Walking Paths/Loops 419
Park Expansion – Land Acquisition 421
Solar Light Install at Village Park 423
DFAD 1 Improvement Project 425
Light Duty Shop Extension 427
LMAD5 - HWY 395 @ Dos Palmas Drainage Repair Project 430 Stoddard Wells Lift Station Booster Pump and Check Valve 432 Access Control New Installation @ Hook Comm. Ctr. 434
Access Control New Installation @ Sunset Ridge Comm. 436 Evaporative Cooler Replacement – Snack Bar 438
HVAC Replacement Hook Comm. Ctr. 440
Circuit 40 & 50 Extensions 443
Foxborough System Upgrade 445
395 Booster Station Block Wall 447
Block Wall at Well 123 450
Block Wall at Well 127 453
Build Restroom at Avenal Treatment Plant 456
Pump to Waste – Balsam Treatment Plant 458
Honorable Mayor and Members of the City Council:

It is an honor to formally present the proposed budget for the City of Victorville for Fiscal Year (FY) 2026–2027. This budget serves as both a financial plan and an operational guide for the year ahead. It reflects many hours of collaboration by City staff and, under your leadership, has been crafted to align with the values, strategic goals, and priorities of the City Council and the community we serve.

Throughout its development, we remained committed to ensuring strong fiscal sustainability and supporting the long-term financial health of the City.

The City’s long-term financial health remains a priority, as demonstrated by our continued efforts to seek alternative funding sources and reduce costs where possible. This determination has supported the City’s effort to offer much-needed community infrastructure, such as our upcoming new road improvements, including the Bear Valley Road project, which will add a two-lane segment of the road from US-395 to Bellflower Street. Additionally, the Citywide Pavement Preservation project will apply various pavement treatments to roadways throughout the City to extend their useful life. Other significant projects that will benefit our residents include the expansion of Fire Station 313, the completed design of the new Police Station, and several other essential initiatives.

Measure P continues to be the primary funding source for several of Council’s strategic goals, consisting of public safety, proactive code enforcement, community infrastructure, and fiscal sustainability. As outlined previously, this budget has been prepared in alignment with all seven of the Council’s adopted multiyear goals and priorities from the Strategic Plan. It reflects our organizational values, which emphasize Excellent Customer Service, Integrity, Accountability, and Transparency.

Message From The Finance Director
Fiscal Year 2026 - 2027
1 Key elements of this budget include:

A projected 4.3% increase in FY 2026-2027 Sales Tax revenue.

Property Tax is projected to remain stable with an increase of 1.9% in FY 2026-2027.

Transient Occupancy Tax is projected to remain stable in FY 2026-2027.

Addition of 11 new positions.

Salary and Benefit enhancements.

The highlights of the upcoming FY 2026-2027 budget include:

Continued Strong Fiscal Health.

Ongoing Enhancements to Public Safety.

Significant Improvements in Community Services.

Investment in Personnel. Major Investments in Public Infrastructure.

ENHANCEMENT IN PUBLIC SAFETY AND COMMUNITY SERVICES
Following the passage of Measure P and the implementation of the new transaction tax on April 1, 2021, this budget continues to build on the significant enhancements requested by the community and the City Council. Measure P is projected to generate $33.9 million in revenue, providing staff with the opportunity to propose enhancements totaling $45.0 million, including $5.7 million allocated for capital projects as recommended by the Measure P Oversight Committee. These enhancements include:

Continued efforts to strengthen traffic enforcement initiatives to improve roadway safety and response effectiveness.

Acquisition of advanced EMS and hazardous materials (HAZMAT) equipment to expand Fire Department operational capabilities.

Building improvements at the Animal Care and Adoption Center to enhance animal care services and facility conditions.

ADA improvements across City parks to improve accessibility and compliance.

Public Safety Maintenance funding to offset General Fund costs associated with maintaining public safety services.

Continued contributions to the Police Station and Fire Department apparatus reserves to support longterm capital and equipment needs.

MAINTAIN REVENUE GROWTH AND GENERAL FUND AND MEASURE P RESERVES The City has adopted a Reserve Policy that requires a budgetary fund balance of 17% for both the General Fund and Measure P. Cash flow projections indicate that the City has strong reserves to absorb the slight deficit between proposed expenditures and projected revenue in the FY 2027 budget. The following charts demonstrate that the projected General Fund and Measure P reserves significantly exceed the required target for the coming years; however, staff will continue to seek alternative funding sources and cost saving measures to ensure our reserves remain above the policy target in future years. 2 General Fund Reserves
Measure P Reserves

FISCAL RESPONSIBILITY
The City is presenting an operating budget of approximately $396.3 million, which includes $33.7 million allocated for capital projects. Revenues are projected at $403.1 million, with the majority expected from charges for services at 41.52% and taxes at 28.00% of total projected revenues. Expenditures are primarily driven by operations and maintenance, which account for 47.19% of total projected expenditures. The remaining expenditures are distributed among personnel at 24.89%, capital outlay at

8.50%, production costs at 5.05%, and nonoperating expenses at 14.37%.

Additional key projects are anticipated to contribute significantly to economic growth during the FY 2026-2027 budget cycle. These include a combination of entitled developments and projects currently under plan review. Highlights include:

Industrial Development: Victorville is on track to welcome two major industrial developments, both currently in the plan review stage:
3 SCLA: New construction of two industrial warehouses totaling 1,706,000 sq. ft. located along the extension of Innovation Way west of Phantom East.

Burrtec Waste Industries, Inc.: New construction of a 43,200 sq. ft. construction, demolition, and inerts recovery and processing facility located north of and abutting Abbey Lane between East Abbey Lane (Bimini Lane) and Stoddard Wells Road.

Retail Expansion: Several retail and commercial developments have recently received permits and are now under construction:

Target Shopping Center:A 30-acre expansion of Desert Sky Plaza with 11 newcommercial buildings totaling approximately 311,522 sq. ft. of total building area, of which approximately 148,927 sq. ft. is designated for Target, located atthe southeast corner of Roy Rogers Drive and Amargosa Road.

Del Amo Motor Sports: Reuse of an existing building to establish an 89,000sq. ft. powersports sales, parts, and service facility located at 14444 Atstar Drive.

Walts Frozen Custard: New construction of a 5,900 sq. ft. restaurantwith a drivethru, located approximately 400 feet west of the intersection ofLocust Avenue and Bear Valley Road.

Hotels Growth: The hospitality sector is experiencing ongoing growth, with a new hotel, Woodspring Suites, currently under plan review. The proposed development, located at the northeast corner of Cottonwood Avenue and Pahute Avenue, will feature a 113-room hotel.

Residential Development: Seven tract developers are actively building across 14 residential communities, contributing to the city's expanding housing market and meeting growing demand.

Medical Development: Ongoing expansion and new medical facilities are advancing healthcare access and service delivery in Victorville
Desert Valley Hospital: Expansion of the existing hospital campus with an 83,615 sq. ft., two-story building that will include a new Emergency Department on the first floor and a new MedicalSurgical Department on the second floor, located at 16850 Bear Valley Road.

Medical Office: New construction of a 26,635 sq. ft., two-story, multi-tenant medical office building located at the southeast corner of BusinessCenter Drive and Silica Drive.

Medical Office: New construction of an 8,095 sq. ft. medical/professional office building located east of and abutting Business Center Drive and north of Jasmine Street.

These developments are expected to generate increased economic activity, create new job opportunities, and expand the City’s tax base, all of which support the fiscal health of the community in the coming years.
4 INVESTMENT IN PERSONNEL
The City of Victorville remains committed to maintaining a competitive and supportive work environment that promotes employee retention, satisfaction, and professional growth. Each year, we evaluate the City’s growth in relation to staffing levels to ensure we are properly allocating resources to meet the needs of our community.

As part of this ongoing effort, the City is proposing several strategic investments in its employees, including:

Medical Fringe Benefits: Increasing the monthly medical fringe A benefit to $1,200 per month to better support employee healthcare needs.

Healthcare Matching Subsidy: Increasing the City’s healthcare matching contribution by an additional $200 per month to be $1,200.

Cost of Living Adjustment (COLA): Recommending a 3% COLA for Non-Represented employees as well as employees represented by the Victorville Professional Firefighters (per MOU) to ensure salaries remain competitive with those in similar industries and communities.

Tuition reimbursement: Expanding employee tuition reimbursement to include part-time employees up to $2,500 per year.

Enhanced Premium Holiday Pay: Expanding premium holiday pay to include observed holidays that fall on a Saturday or Sunday.

These strategic initiatives are designed to attract and retain top-tier talent while advancing the City’s commitment to being a premier employer. Ultimately, our ability to deliver exceptional service to the public relies on the knowledge, skills, and dedication of our employees.

INVESTING IN OUR COMMUNITY
The City plans to invest approximately $33.7 million in capital improvement projects during the FY 2026-2027 budget cycle. These investments will support essential building upgrades, as well as the enhancement, repair, or replacement of critical infrastructure, equipment, and vehicles. Key capital allocations include $2.8 million for major equipment purchases and $3.2 million for vehicle acquisitions.

In addition, the following major capital projects are proposed for the upcoming fiscal year:

Airport:

Building 728 parking lot: $500,000
Building 520 Improvements: $400,000
Roof Replacement for Building 732,733,738,739,744: $625,000 Code Compliance-Animal Services:

Enhancements to the Animal Shelter: $187,000
Engineering:
27 Citywide Pavement Preservation and Maintenance Project: $1,000,000 Air Expressway Improvement Project – National Trails Highway to US-395: $6,273,000 5 Bear Valley Road Improvement Project: $3,422,000
Ridgecrest Road at Bluff Crest Street and Vista Point Drive-Traffic Signal: $696,000 Amethyst Road Sidewalk Project: $300,000
Community Services:

Citywide Camera Installation- at multiple City facilities: $386,400 Park Expansion-Land acquisition: $450,000
Information Technology:

City Data Backup Solution: $760,000
City Hall and Fire Station 311 Network Hardware Upgrades: $115,000 VMUS:

Circuit 40 & 50 Extensions: $1,887,702
Public Works and Water:

DFAD 1 Improvement Project: $2,402,500
Construction of Block Walls to secure well sites 123 and 127: $327,500 395 Booster Station Block Wall: $400,000
City staff continuously monitor evolving circumstances to anticipate factors that may affect our ability to serve the community. While many external influences lie beyond our control, we remain committed to effectively managing the areas within our reach. Through prudent and responsible budget planning, our fiscal strategy supports long term stability, empowering the City to navigate challenges and capitalize on emerging opportunities.

We are proud to present a budget that strengthens the City of Victorville’s capacity to provide reliable, high-quality services while upholding our enduring commitment to our residents and community.

Respectfully,
Carmen Cun
Finance Director / City Treasurer
6 History and Location
Originally named "Victor" in honor of railroad pioneer Jacob Nash Victor (1835–1907), the City owes its early development to his significant contributions to the expansion of the American railroad system. As General Manager of the California Southern Railway, Victor played a pivotal role in extending the second About the City of Victorville
FY 2026 - 2027
7 transcontinental railroad to the Pacific coast via the Santa Fe Route. His work included the reconstruction of 30 miles of damaged track between Fallbrook and San Diego.

In 1883, he successfully connected San Bernardino to the coast by cutting through the Southern Pacific tracks at Colton. Two years later, in 1885, he drove the first locomotive through the Cajon Pass, establishing a critical link between San Bernardino and Barstow.

However, the name "Victor" was short-lived due to frequent mail mix-ups with another town of the same name in West Colorado Springs. To resolve the confusion, Nettie Turner, the local postmistress, petitioned the federal government in 1901 to officially rename the community "Victorville." Victorville is strategically located in the High Desert of Southern California, approximately 97 miles northeast of Los Angeles and about 35 miles northeast of San Bernardino. Situated in the center of the Victor Valley, the City occupies a prominent position within the region’s transportation and economic network (see Figure 1). Victorville benefits from direct access to major rail corridors and regional trucking routes that connect Southern California to markets throughout the western United States. The City is also located near Southern California Logistics Airport, a major cargo and logistics hub that supports large-scale distribution, aviation services, and industrial development. In addition, Victorville is within approximately a 30- to 40-minute drive of Ontario International Airport, providing convenient passenger and air-freight connections to domestic and international destinations. The City encompasses roughly 74 square miles, offering substantial land area for residential, commercial, and industrial growth.

Figure 1. Regional Location Map - Victorville California Source: Google Maps
The Victor Valley region includes the neighboring communities of Adelanto, Apple Valley, Hesperia, Lucerne Valley, Oak Hills, Phelan, Victorville, and Wrightwood. Collectively, these communities form a rapidly growing High Desert population center with strong regional economic ties. Within this regional network, Victorville functions as the primary commercial and business hub, drawing shoppers, workers, and visitors from across the High Desert and surrounding areas. The City’s concentration of retail centers, 8 services, and employment opportunities has positioned it as the largest retail and economic hub along the Interstate 15 corridor between San Bernardino and Las Vegas, Nevada.

Economic Profile
The City of Victorville maintains a diverse and dynamic economy supported by strong retail, dining, hospitality, logistics, automotive, and public service sectors. The City is home to the Victor Valley's only regional enclosed shopping center, The Mall of Victor Valley, featuring more than 100 stores including anchor tenants such as Macy's and JCPenney. Dunia Plaza further strengthens the retail base with nationally recognized retailers including Walmart Supercenter, Lowe's and Kohl's, along with popular dining options such as Chick-fil-A and Dutch Bros. In April 2024, the hospitality sector expanded with the opening of the 96 room Fairfield by Marriott Victorville, adding new capacity to support business and regional travel.

A major economic engine for the City is the Southern California Logistics Airport (SCLA), which drives job creation and private investment through high occupancy rates and active industrial leasing. Key tenants, including an Amazon Fulfillment Center and Iron Mountain, reinforce Victorville’s strategic role in logistics, warehousing, and supply chain distribution. Additionally, Victorville serves as a regional destination for automotive sales. The Valley Center Auto Park hosts numerous dealerships representing major brands, with auto sales continuing to be a significant contributor to local taxable revenue.

Table below shoes the Taxable Sales by Category (Last Five Calendar Years (in thousands of dollars)) 2020 2021 2022 2023 2024
Apparel Stores $ 66,273 $ 106,460 $ 95,925 $ 96,650 $ 96,387 General Merchandise 330,511 389,694 374,970 392,717 386,646 Food Stores 74,916 79,514 82,923 82,613 88,324
Eating and Drinking Places 232,997 310,619 331,996 332,659 346,071 Building Materials 188,240 221,085 210,002 205,678 198,494 Auto Dealers and Supplies 568,936 733,366 746,924 742,717 747,771 Service Stations 188,923 288,018 350,964 312,887 304,969 Other Retail Stores 251,565 312,041 284,819 263,283 234,962 All Other Outlets 539,601 594,434 622,903 627,316 595,160 Total $ 2,441,962 $ 3,035,231 $ 3,101,426 $ 3,056,520 $ 2,998,784 Sources: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office. Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue. 9 The City of Victorville Net Taxable Assessed Value History 2015/16 - 2024/25 Taxable Property Values
Victorville's fiscal foundation is supported by steady growth in net taxable assessed value.

Net taxable assessed value has grown from 7.7 billion in FY 2015/16 to 14.3 billion in FY 2024/25 with an average annual growth rate of 7.10%.

Lien Year Secured Unsecured SBE Nonunitary Net Total AV % Change 2015/16 $6,961,515,866 $598,477,036 $177,480,228 7,737,443,130 2016/17 $7,358,274,302 $548,314,490 $225,429,163 8,132,017,955 5.10% 2017/18 $7,751,404,680 $507,854,639 $106,929,139 8,366,188,458 2.88% 2018/19 $8,173,262,255 $553,108,056 $104,329,108 8,830,899,419 5.55% 2019/20 $8,697,654,376 $549,306,339 $98,788,971 9,345,749,686 5.83% 2020/22 $9,212,471,887 $608,604,365 $100,188,971 9,921,265,223 6.16% 2021/22 $9,722,567,162 $570,333,790 $116,988,971 10,409,889,923 4.93% 2022/23 $10,674,814,139 $725,356,217 $153,988,971 11,554,159,327 10.99% 2023/24 $12,107,859,030 $719,067,810 $197,227,878 13,024,154,718 12.72% 2024/25 $12,996,958,455 $867,594,967 $483,127,876 14,347,681,298 10.16% Annual Growth Rate % 7.10%
Data Source: San Bernardino County Assessor 0/-2024/25 Combined Tax Rolls Single Family Residential Full Value Sales (01/01/2023-06/30/2025) Victorville’s residential housing market shows moderate shifts in sales activity and pricing over the past three years. In 2023, the market recorded 1,354 full-value sales with a median price of $400,000. In 2024, sales volume slightly declined to 1,328 transactions, while the median price increased to $425,000, reflecting a 6.25% year-over-year gain and continued price appreciation. In 2025 (year-to-date), 568 sales have been recorded, with a median price of $418,500, representing a modest 1.53% decrease from 2024, suggesting market stabilization following prior growth.

Year Full Value Sales Average Price Median Price Median % Change 2023 1,354 $394,499 $400,000
2024 1,328 $418,580 $425,000 6.25%
2025 568 $408,546 $418,500 -1.53%
Multiparcel and trust transfers, quitclaim deeds, timeshares, and partial sales are excluded from this analysis.

Date Source: San Bernardino County Recorder. This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone 10 The City of Victorville Property Tax Dollar Breakdown Not all property tax revenue generated in Victorville stays with the City. Under state law, property taxes are shared among local agencies, with the largest portions going to school districts, San Bernardino County, and special districts. The graph below illustrates the annual tax increment distribution ratios for Tax Rate Area 012031.

Source: San Bernardino County Assessor 2024/25 Annual Tax Increment Tables. 11 The City of Victorville Demographic and Economic Statistics Victorville serves as regional population and employment center within San Bernardino County.

From 2015 to 2024, Victorville experienced steady population growth, increasing from 123,510 residents to over 141,013. During the same period, per capita personal income rose significantly from roughly $15,371 to $25,993, reflecting stronger earning potential and gradual economic improvement. Overall, the City shows clear signs of expansion and financial progress.

Employment trends show challenges but also signs of recovery. Unemployment remained moderate before 2020, spiked sharply during the pandemic, and has since stabilized at around 7%. While this suggests economic recovery, rates have not fully returned to pre-pandemic lows, indicating some continued instability in the local job market.

Demographically, the median age increased slightly from 29 to 32, showing a still youthful, but slowly aging population. Educational attainment improved modestly, with bachelor’s degree attainment rising from 10.5% to 12.4%, though overall college completion remains relatively low. Together, these trends suggest Victorville is steadily strengthening yet still faces challenges in employment stability and higher education levels.

Calendar
Year
Population Personal
Income (In
Thousands)
Per Capita Personal
Income
Unemployment
Rate
Median age % of Pop 25+ with
High School Degree
% of Pop 25+
with Bachelor's
Degree
2015 123,510 $1,898,511 $15,371 6.9% 29.0 77.5% 10.5%
2016 123,565 $1,910,290 $15,459 6.1% 29.3 78.3% 11.0%
2017 123,701 $2,001,567 $16,180 7.1% 29.4 80.1% 12.1%
2018 126,543 $2,129,706 $16,829 5.7% 29.6 79.4% 12.3%
2019 126,432 $2,308,617 $18,259 5.5% 30.0 79.1% 12.7%
2020 127,170 $2,421,637 $19,042 12.4% 31.0 77.7% 12.9%
2021 136,561 $2,652,278 $19,421 10.9% 31.9 78.4% 10.9%
2022 137,193 $3,065,677 $22,345 6.2% 32.1 77.4% 11.7%
2023 138,202 $3,335,030 $24,131 6.8% 31.8 77.3% 11.4%
2024 141,013 $3,665,458 $25,993 7.0% 32.0 77.2% 12.4%
12 Notes and Data Sources:

Population: California State Department of Finance. Unemployment Data: California Employment Development Department 2000-2009 Income, Age, and Education Data: ESRI – Demographic Estimates are based on the last available Census. Projections are developed by incorporating all of the prior census data released to date. Demographic Date is totaled from Census Block Groups that overlap the City’s boundaries.
2010 and later – Income, Age, and Education Data – US Census Bureau, most recent American Community Survey This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone. 13 City of Victorville - Organization Chart
Fiscal Year 2026 - 2027
The City of Victorville was originally incorporated as a general law city on September 21, 1962, and reorganized as a charter city on July 18, 2008. The City operates under a Council-Manager form of government. The City Manager is responsible for the efficient implementation of Council policy and effective administration of all City government affairs. The elective officers of the City consist of a City Council of five members, one of whom serves as mayor.

The City employs 581 full-time positions and is organized into 17 departments, each responsible for managing its own operating budgets together with any assigned special funds or projects. Through these departments, the City provides a full range of services, including public safety, highways and streets, sanitation, parks and recreation, aviation, municipal utilities (water, electric, and gas), public improvements, planning and zoning, community development, and general administrative services. In addition to governmental activities, the City Council has legal authority over the City's Successor Agency to the Redevelopment Agency, the Southern California Logistics Airport Authority, the Victorville Water District, and the Victorville Library.
14 Elected Officials & Administrative Personnel
FY 2026 - 2027
15 16
17 18
The budget is the City's financial plan for managing revenues and expenditures effectively so as to provide the best services possible for the amount of revenues received. The document plays a crucial role in communication to elected officials, city employees, and the public. The proposed budgets are also developed based upon Council priorities and strategic goals, long-range financial forecasting, prioritized criteria for capital budgets and legal mandates for restricted funding sources.

Budgets are complex documents that can be difficult to grasp at first glance. The City hopes that this section can provide our readers with some understanding of the constituent components of our Annual Budget.

Throughout the Budget Website, you'll find the following sections:

Home Page
Also serves as our Table of Contents. This provides a list of the major sections of the budget as well as detailed information included in each section.

Introduction
Budget Guide: Presents a brief description of our budget process and the key elements of the budget.

City Organizational Chart: Provides the breakdown of where each department falls within the organization.

Budget Summary
Financial Summaries: Present an overview of all the City's funds, including estimated revenue and projected expenditures.

Available Resources: Provides a Citywide summary of projected year-end available resources for each of the City's funds.

Expenditures by Department: Provides information regarding expenditures by department.

Budget Guide
Fiscal Year 2026 - 2027
19 Budget Details
Total Revenues by Line Item
Total Expenditures by Line Item
General Fund
An overview is presented of the City's general operating fund. All general revenues such as property, sales, transient occupancy, and franchise taxes are encompassed in the General Fund. The revenue is used to support services such as public safety, community services, development, and administrative services.

This fund also accounts for all non-department specific revenues. This section is broken out into the following:

General Fund Summary
General Fund Revenue Assumptions
General Fund Revenues by Line Item
General Fund Expenditures by Line Item
Measure P Fund
An overview is presented of the City's Measure P Fund. The general transaction and use tax revenue are used to expand essential services and increase safety. This section is broken out into the following:

Measure P Fund Summary
Measure P Fund Revenues by Line Item
Measure P Fund Expenditures by Line Item
Departments
A department overview is provided as well as strategic goals by division, division summaries, and an organization chart for each major funding source.

Enterprise Funds
An overview is provided of the fund accounting for a government's business-type activities. These funds are expected to sustain themselves on revenues collected from the public for services provided.

Summaries for these accounts are shown in this section.

Special Funds
An overview of the special funds account is shown for those types of revenues which are restricted and the expenditures which can be used against these special purpose revenues.

Fiduciary Funds
Provides information about the fiduciary relationships, such as agency funds of the City, in which the City acts solely as agency or trustee for the benefit of others, to whom the resources belong. 20 Debt Service Funds
Debt financing is occasionally undertaken for the purchase, replacement, or rehabilitation of capital assets. An established reserve is set up in order to pay interest and principal payments on short or long term debt. A separate fund is established to account for these non-operating expenses.

Capital Improvement Program
An overview is provided for major capital projects, capital purchases, and funding sources.

Appendices
This section includes items intended to assist the reader in understanding the City of Victorville and the budget. Included are:

Salary and Benefits: Displays an overview of the Table of Organization and Compensation along with a summary of the Fringe Benefits and the number of full-time staff for each department.

Economic and Community Profile: Provides a snapshot of the City for which the Annual Budget has been developed. This section gives the reader an at-a-glance look at the City's history, location, organizational structure, demographic data, and economic statistical information.

Basis of Budgeting and Accounting: Refers to when revenues and expenditures are recorded in the accounts and reported in the financial statements. It also addresses the compliance with all governmental accounting related requirements.

Budget and Financial Policies: Offers the City's financial objectives and outlines the City's financial management policies that guide the development and administration of the annual operating and capital budgets included a budget calendar, debt limit, investment policy, and other information.

Acronyms: A list of the City used acronyms and a definition for what each are abbreviated for.

Glossary: Contains defined technical terms used throughout the budget development. 21 Summary of Citywide Revenues & Expenditures
General Fund Summary
Measure P Fund Summary
Financial Overview
Fiscal Year 2026 - 2027
22 Where the Money Comes From
The City of Victorville proposed operating revenues for Fiscal Year 2026-2027 are $403,127,922 across all funds. The General Fund, which supports the City’s core municipal services, accounts for $120,259,598 of the total. Measure P revenues are projected at $33,880,291, providing dedicated funding for voter-approved programs and services. Other Governmental Funds, which include special revenue funds and other restricted sources, are estimated at $35,316,679, and the Fiduciary fund is $5,604,271.

The largest share of revenues is within Enterprise Funds, totaling $208,067,083, which primarily support enterprise operations such as utilities and other fee-supported services. Together, these revenue sources fund the City’s operations, infrastructure, and service delivery for the fiscal year.

Fund Type FY 2026-2027 Proposed Budget
General Fund $120,259,598
Measure P $ 33,880,291
Other Governmental Funds $ 35,316,679
Enterprise Funds $208,067,083
Fiduciary Funds $ 5,604,271
Grand Total $403,127,922
FY2027 Operating Budget Overview
All Funds - Revenue & Expenditures
23 The pie chart below summarizes the proposed revenues by category for FY 2026-2027. $403,127,921.64
Revenues in 2027
Charges for Services
Other
Intergovernmental
Investment Income
Non-Operating Revenu...

Taxes
Table below presents the proposed revenues by category for FY 2026-2027.

Revenues
Taxes $108,069,395 $108,033,414 $109,094,062 $112,737,178 3% Licenses & Permits $3,263,740 $3,290,849 $3,216,617 $3,099,302 -4% Fines & Forfeitures $1,863,552 $2,314,804 $2,288,787 $2,395,950 5% Intergovernmental $39,593,347 $28,837,171 $21,905,248 $8,362,548 -62% Charges for Services $139,668,614 $141,729,002 $162,539,872 $167,367,612 3% Investment Income $34,948,987 $37,899,151 $26,807,530 $29,965,857 12% Sales of Assets $9,562 $67,090 $2,750 $25,250 818%
Non-Operating Revenues $69,093,455 $74,577,747 $78,923,538 $79,174,225 0% REVENUES TOTAL $396,510,653 $396,749,228 $404,778,404 $403,127,922 0% Where the Money Goes
City revenues are allocated to fund essential municipal services, programs, and capital improvements that support the community. The table summarizes the proposed FY 2026–2027 City budget, showing how total expenditures are distributed across different types of municipal funds used to support community services, programs, and capital improvements. The proposed FY 2026–2027 budget totals $396,330,012 across all fund types. The largest portion of expenditures comes from Enterprise Funds, which account for $184,251,278 of the total budget. The General Fund represents the next largest share at $121,570,746 followed by Measure P at $44,959,805. Also, the Other Governmental Funds, totaling $40,153,368, and the funding Fiduciary Funds contribute $5,394,815 in expenditures. Together, these fund sources support the overall operating and programmatic activities outlined in the proposed budget.

Where the Money Comes
From.

Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
24 Fund Type FY 2026-2027 Proposed Budget
General Fund $121,570,746
Measure P $ 44,959,805
Other Governmental Funds $ 40,153,368
Enterprise Funds $184,251,278
Fiduciary Funds $ 5,394,815
Grand Total $396,330,012
A significant portion of the City's budget is dedicated to public safety, including police and fire services, which help maintain community safety and emergency responses. Additional funding supports street maintenance, infrastructure improvement and facility operations. The City also invests in parks and recreation programs, community development, planning services and administration operations that ensure the effective delivery of service to residents and businesses. In addition, funds are used for capital improvement programs, debt obligations, and maintaining reserves to ensure long-term financial stability and sustainability for the City.

The chart below represents the proposed expenditures by major category for FY 2026-2027 $396,330,012.03
Expenses in 2027
Operations & Mainten...

Production Costs
Capital
Non-Operating
Personnel
The chart below represents the proposed expenditures by major category for FY 2026-2027 Expenditures
Expenses -$299,968 -$430,536 – $0 –
Personnel $77,994,528 $85,940,727 $93,787,283 $98,653,582 5% Operations & Maintenance $176,095,882 $184,907,233 $181,492,839 $185,848,622 2% Production Costs $15,070,609 $14,046,118 $22,883,526 $20,022,994 -12% Non-Operating $47,099,791 $42,638,436 $57,456,010 $58,118,194 1% Capital $38,710,204 $23,691,934 $169,491,037 $33,686,619 -80% EXPENDITURES TOTAL $354,671,046 $350,793,912 $525,110,695 $396,330,012 -25% Where the Money Goes
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
25 The Fiscal Year 2026-2027 operating budget for the City of Victorville provides an overview of the City's anticipated revenues and planned expenditures necessary to support municipal operations and services.

To provide additional financial context, a citywide comparison between Fiscal Year 2025–2026 and Fiscal Year 2026–2027 is included in the table below. This comparison highlights year-to-year changes in total revenues and expenditures and provides insight into overall budget trends and adjustments made to support the City’s operational priorities.

FY 2025-2026 Adopted Budget FY 2026-2027 Proposed Budget Citywide Revenue $ 376,296,015 $ 403,127,922
Citywide Expenditures $ 387,669,612 $ 396,330,012
Net Surplus/(Deficit) ($ 11,373,597) $ 6,797,910
Although the City has historically projected modest operating deficits, it has consistently ended each fiscal year in a strong financial position due to careful expenditure management, as shown in the table and graph below:
26 FY2023 FY2024 FY2025 FY2026
Budgeted Expenditures 494,569,511 489,342,126 520,221,018 572,378,282 Actual Expenditures 385,464,711 354,627,092 350,787,109 256,271,857 Budgeted Revenues 465,674,194 432,216,886 447,961,827 473,572,538 Actual Revenue 436,843,275 396,510,653 396,749,228 334,017,293 If it is necessary to cover any shortfall, the City maintains adequate fund reserves to address temporary gaps while maintaining service levels. Additionally, the City remains proactive in identifying and pursuing new revenue opportunities to support community needs, preserve fiscal stability, and ensure sufficient resources are available to sustain operations and services in the years ahead. 27 Expenditures by Department
The table below presents a summary of departmental expenditures, comparing actual spending for FY2024 and FY2025 with the FY2026 revised budget and the proposed FY2027 budget.

Citywide
Expenditures
00 - No Department Specified $42,120,429 $36,305,204 – $0 – 01 - Airport $38,745,079 $34,729,240 $57,868,125 $34,675,884 -40% 02 - Municipal Utilities $19,629,361 $15,503,440 $27,636,746 $23,397,885 -15% 05 - Water $41,998,837 $46,174,634 $78,619,305 $49,281,711 -37% 07 - Sanitary/Sewer $1,555,298 $561,828 $11,794,201 $12,170,551 3% 10 - General $9,170,306 $8,608,162 $17,048,188 $18,836,024 10% 12 - Administration $2,875,576 $3,354,386 $3,932,219 $4,768,182 21% 15 - Internal Services $15,478,656 $18,612,412 $23,772,673 $23,730,012 0% 16 - Human Resources $1,635,506 $2,113,035 $2,705,114 $2,841,957 5% 20 - Public Safety $62,948,165 $66,041,701 $97,193,946 $79,593,472 -18% 22 - Fire $529,361 $406,291 $544,249 $559,724 3%
30 - Economic Development $701,273 $554,668 $1,496,745 $2,339,920 56% 35 - Successor Agency For RDA $2,479,561 $3,181,597 $3,588,271 $4,766,752 33% 40 - Development $12,398,594 $14,618,121 $19,140,507 $19,599,711 2% 42 - Building $31,996 $108,866 $10,380 $10,380 0%
43 - Code Compliance $973,993 $3,010,262 $3,442,304 $1,916,202 -44% 45 - Engineering $30,082,763 $16,667,119 $72,326,266 $24,987,782 -65% 50 - Public Works $66,359,502 $69,869,143 $96,559,031 $87,010,454 -10% 60 - Community Services $4,956,789 $10,373,803 $7,432,425 $5,843,411 -21% EXPENDITURES TOTAL $354,671,046 $350,793,912 $525,110,695 $396,330,012 -25% Note 1: Expenditures for the Solid Waste Division are incorporated into the expenditures for Public Works (Department 50 in the table above). The Department code of 04 for Solid Waste is currently not utilized for expenditures.

Citywide Account Detail
Fiscal Year 2026 - 2027
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
28 Note 2: Expenditures for Code Compliance are broken out between Department 40 (Development) and Department 43 (Code Compliance) as part of a financial restructuring. Expenditures for the Code Enforcement and Animal Control divisions are incorporated into Department 40 (Development), while expenditures for the new Animal Shelter are incorporated into Department 43 (Code Compliance).

Expenditures by Fund
This table provides an overview of expenditures by fund, including historical actuals (FY2024–FY2025), the FY2026 revised budget, and the proposed FY2027 budget.

Expenditures
260 - Wellness Center – $126 $3,731,241 $3,874,093 4%
100 - General Fund $90,636,615 $96,370,488 $114,497,870 $121,570,746 6% 105 - Measure P $23,566,824 $28,361,405 $70,305,717 $44,959,806 -36% 111 - Technology Reserve Fund $153,736 $202,180 $489,105 $322,776 -34% 120 - Alternative Fuels $1,459,688 $1,558,184 $2,124,365 $925,613 -56% 200 - Street Lighting District $3,082,934 $3,258,893 $3,765,001 $3,672,606 -2% 201 - Traffic Safety $42,352 $34,062 $41,000 $30,000 -27% 202 - Storm Drain Utility $1,396,215 $980,840 $1,618,661 $1,648,203 2% 205 - Low Mod Income Hsng Asset Fd $468,622 $348,181 $730,676 $1,057,681 45% 220 - Gas Tax $3,100,607 $3,478,186 $4,354,724 $4,704,622 8% 221 - SB1 RMRA Gas Tax $3,263,141 $114,874 $10,481,302 $4,000,574 -62% 230 - Local Transportation Fund $607,833 $300,974 $372,167 $46,000 -88% 233 - Transportation Dev Article 3 – $124,805 $535,130 $91,062 -83% 240 - State Asset Seizure $996 $1,039 $19,792 $20,386 3% 250 - Meas I - Projects (50%) $8,188,599 $6,009,578 $19,262,665 $8,436,721 -56% 265 - Local Grants $31,897 $139,949 – – –
270 - State Grants $4,883,819 $12,575,933 – – –
275 - Federal Grants $2,541,102 $494,376 – – –
277 - American Rescue Plan Act (ARPA) $13,912,967 $4,408,443 – $0 – 281 - CDBG $1,030,713 $973,766 – – –
282 - HOME $357,931 $519,032 – – –
283 - 12NSP $1,277 $2,237 – – –
284 - 09NSP $7,657 $5,884 – – –
285 - CDBG RCP & RCAP Program Income $41,647 $57,869 – – – 303 - Successor Agy-BV Proj Area 80% $2,217,061 $2,919,097 $3,588,271 $4,766,752 33% 305 - Successor Agy-VV Portion of VVEDA 80% $262,500 $262,500 $0 $0 – 350 - DIF Public Buildings $631,806 $658,004 $550,710 $600,731 9% 351 - DIF Fire Service $506 – $91,421 $451,753 394%
352 - DIF Road Service $5,671,603 $103,741 $5,136,279 $1,896,971 -63% 353 - DIF Public Safety – – $38,384 $0 -100%
354 - DIF Recreation Service $378,418 $127,532 $1,577,411 $915,759 -42% 357 - DIF Storm Fee No & Central – – $850,000 $1,250,000 47% 358 - DIF Street Lighting Dev Fees – $40,549 $308,626 $0 -100% 359 - DIF Fire Hydrant Dev Fees – – $523,400 $0 -100%
370 - LMAD/DFAD Districts $2,355,608 $2,546,753 $4,536,044 $6,197,437 37% 470 - V V TRANSPORTATION CENTER $31,996 $11,265 $10,380 $10,380 0% 700 - Gen Fund Assets Acct Grp-City $20,430,249 $22,330,735 – $0 – 710 - Gen Long Term Debt Acct Group $6,444,123 $7,162,693 – $0 – 410 - Victorville Water $38,665,571 $40,389,572 $67,868,286 $44,420,600 -35% 411 - Water District #2 $594,280 $578,943 $360,717 $338,642 -6% 412 - Wastewater Treatment $10,051,990 $10,913,348 $13,463,552 $11,707,185 -13% 413 - Water Resources $542,814 $529,169 $2,131,719 $644,752 -70% 414 - Wtr Cap Chrg-Pipln, Well & Stg $0 $0 $17,609,510 $0 -100% 416 - IWWTP Capacity Charge – – $5,178,500 $50,000 -99% 419 - VMUS - Gas $3,629,364 $2,746,838 $2,666,675 $1,800,354 -32% 420 - VMUS - Electric $15,400,130 $12,308,171 $21,157,498 $18,180,265 -14% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
29 421 - VMUS Public Benefits-Electric $627,693 $461,593 $1,885,652 $1,792,476 -5% 422 - VMUS Cap & Trade- Electric – – $1,977,360 $1,683,880 -15% 423 - VMUS Public Benefits- Gas $27,674 $35,937 $49,488 $52,660 6% 425 - Sanitary/Sewer Treatment $22,997,743 $22,870,649 $48,366,393 $36,969,938 -24% 426 - Solid Waste Management $25,475,601 $28,027,718 $33,080,988 $31,621,054 -4% 427 - Landfill Mitigation $154,670 $169,730 $362,137 $178,805 -51% 428 - Sewer Capacity Charge – – $664,000 $0 -100%
450 - Airport Operations $12,926,182 $8,889,695 $19,145,661 $13,837,884 -28% 452 - Off-Airport Operations $78,890 $166,806 $2,961,464 $1,226,860 -59% 455 - SCLAA Debt Service $24,906,944 $22,084,929 $22,002,812 $12,625,524 -43% 456 - SCLA 2025A Series – – – $7,120,400 –
457 - Airport Grants $888,668 $3,636,909 $13,882,414 $0 -100% 611 - Community Facilities District Assessment 01-
01 $281,389 $276,675 $291,718 $288,606 -1%
612 - Community Facilities District Assessment 07-
01 $184,326 $187,437 $201,157 $203,752 1%
660 - Foxborough Rail $36,073 $35,622 $262,652 $135,705 -48% EXPENDITURES TOTAL $354,671,046 $350,793,912 $525,110,695 $396,330,012 -25% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
30 The General fund operations are supported by property and sales tax and various charges and fees revenues. Projected revenues for Fiscal Year 2026-2027 amount to $120,259,598. A breakdown of major revenues is described below:

Property Tax: Property tax allocations from the County of San Bernardino account for approximately 21% of General Fund revenues, with a projected revenue amount totaling $25,494,500. For FY 2026- 2027, the City anticipates a 2% increase in property tax revenues over the FY 2025-2026 revised budgeted amount of $25,015,000. Looking ahead, projections indicate that property tax revenues will increase slightly over the next fiscal year.

Sales and Transaction Use Tax: Sales and transaction use tax, one of the most significant revenue sources for the City of Victorville, constitutes approximately 26% of General Fund revenues. The current sales tax rate within the City is 8.75%; however, only 2% of this total is allocated directly to the City. Of this 2%, 1% is deposited into the City’s General Fund, while the remaining 1%—derived from the voter-approved San Bernardino Countywide Sales Tax (Measure P)—is recorded in a separate City fund. The remaining

6.75% is distributed among the State of California and other public agencies. Sales tax revenue for FY 2026-2027 is projected to total $31,321,747, reflecting an increase of 4% over the FY 2025-2026 revised budgeted amount of $30,028,690. This projection is based on forecasts provided by HDL Companies, the City’s contracted sales tax consultant.

General Fund
FY26-27 Fund Summary
Fund Numbers 100
31 Franchise Fees: The City also collects franchise fees from utility and service providers for the use of public rights-of-way. These providers include Southern California Edison, Southwest Gas Corporation, Pacific Gas and Electric, Charter Spectrum, Frontier Communications, and Victorville Disposal.

Franchise fees are collected for services related to electricity, natural gas, solid waste disposal, and cable television. Franchise fee revenue is estimated at $5,507,409 for FY 2026-2027, representing approximately 5% of the General Fund revenues. This reflects a projected 2% increase compared to FY 2025-26 revised budget amount of $5,373,900.

Transient Occupancy Tax (TOT): Visitors staying at motels, hotels, or campgrounds within the City of Victorville are subject to the Transient Occupancy Tax (TOT). Approved by City Council, the TOT rate is set at 7% and is applied to the room rate charged by lodging establishments. TOT revenue accounts for approximately 1% of the General Fund and is projected to generate $1,500,000 in FY 2026-2027, which is the same as in FY 2025-2026.

Licenses, Permits, Fines and Fees: This revenue category includes Development, Engineering, and Fire permits; Animal Licenses; Business Licenses; and various fines and fees. It represents approximately 2% of the General Fund and is projected to decrease by 1% compared to the FY 2025-2026 revised budget of $2,447,000. Total projected revenue for FY 2026-2027 is $2,446,100.

Charges for Services: Charges for Services include fees collected for Development, Engineering, Recreation, Library, and Public Safety services provided to the community. Key revenue drivers in this category are Building and Planning Fees, Business License Fees, and Recreation Program Fees. This category accounts for approximately 3% of General Fund revenues, with an estimated $4,044,911 projected for FY 2026-2027.

Other Revenues and Financing Sources: This category encompasses a variety of revenue streams, including General Fund cost allocations, interfund transfers, pass-through tax revenue, redevelopment incremental revenue, investment income, and miscellaneous sources. It represents approximately 41% of General Fund revenues. For FY 2026-27, revenue in this category is estimated at $49,944,931, reflecting a 3% reduction over the FY 2025-26 revised budget.
32 The following table represents the total General Fund major revenue sources. 2023 Actuals 2024 Actuals 2025 Actuals
2026 Revised
Budget
2027
Proposed
Budget
% of GF
2027
Budget
Sales Tax 30,236,921 29,907,932 29,395,613 30,028,690 31,321,747 26% Property Tax 21,134,549 23,524,344 25,220,408 25,015,000 25,494,500 21% Pass Through 10,188,294 13,290,534 14,691,714 14,691,714 15,000,000 12% Cost Allocation 9,286,109 9,974,905 10,318,724 10,805,041 11,248,265 9% Franchise Fees 4,764,153 5,033,608 5,296,386 5,373,900 5,507,409 5% Charges for Services 3,444,024 3,531,349 5,068,497 3,796,756 4,044,911 3% License & Permits 3,036,922 2,882,400 2,593,638 2,477,000 2,446,100 2% Investment Income 2,517,846 4,008,683 4,608,126 4,168,433 4,558,080 4% Transient Occupancy Tax 2,012,578 1,640,447 1,673,757 1,500,000 1,500,000 1% Fines & Forfeitures 199,109 679,863 191,742 165,450 182,450 0% All Other Revenue 9,814,122 13,060,474 19,944,365 19,773,195 18,956,136 16% Total GF Revenue 97,340,708 107,534,541 113,002,969 117,795,179 120,259,598 100% The following pie chart represents the major revenue categories of the General Fund. $120,259,597.56
Revenues in 2027
Taxes
Other
Licenses & Permits
Charges for Services
Investment Income
Non-Operating Revenu...

General Fund Revenues
Data Updated May 26, 2026, 4:07
PM
33 General Fund Revenues by Line Item
Revenues
40100 - Property Tax $23,007,818 $24,408,944 $24,500,000 $24,900,000 2% 40150 - Property Transfer Tax $516,526 $811,464 $515,000 $594,500 15% 40200 - Sales Tax $29,907,932 $29,395,613 $30,028,690 $31,321,747 4% 40220 - Transient Occupancy Tax $1,640,447 $1,673,757 $1,500,000 $1,500,000 0% 40230 - Franchise Fees $5,033,608 $5,296,386 $5,373,900 $5,507,409 2% 41297 - GEOTECHNICAL REPORT – – $0 $30,000 –
41100 - Business Licenses $194,857 $200,824 $220,000 $226,600 3% 41101 - Business Licenses Renewal Fees $297,443 $323,670 $315,000 $324,000 3% 41110 - Animal License $35,372 $49,887 $50,000 $60,000 20% 41130 - Animal Permit $2,275 $4,805 $5,000 $5,000 0%
41140 - Mobile Home Park Permit $23,025 $21,024 $17,000 $20,000 18% 41150 - Building Permit $2,004,082 $1,644,038 $1,650,000 $1,560,000 -5% 41160 - Plumbing Permit $59,677 $11,554 $5,000 $2,500 -50% 41170 - Electrical Permit $58,997 $6,012 $2,500 $1,750 -30% 41180 - Mechanical Permit $34,459 $6,235 $2,500 $1,750 -30% 41190 - Grease Trap/Intrcptr Permit $72,903 $82,829 $75,000 $75,000 0% 41200 - Temp Use Permit $4,247 $6,508 $5,500 $5,500 0%
41275 - Fire Annual Ops Permit -$56 – – $0 –
41290 - Street Use Permit $12,632 $8,186 $8,000 $12,500 56% 41291 - Traffic Study Permit $21,459 $78,791 $45,000 $45,000 0% 41292 - Drainage Study Permit $19,514 $38,635 $30,000 $30,000 0% 41294 - WQMP/NPDES Study $37,108 $76,623 $40,000 $40,000 0% 41295 - SWPP Storm Water Pollution Prevention
Plan – – $1,500 $1,500 0%
41296 - MS4 Inspections $4,350 $34,017 $5,000 $5,000 0% 42110 - Parking Fine $99,199 $100,533 $70,000 $80,000 14% 42120 - General Court Fine $545,000 $62,957 $67,000 $67,000 0% 42130 - Crime Prevention Fine $3,585 $47 $100 $100 0%
42140 - Returned Check Fine $9,580 $10,200 $9,500 $9,500 0% 42150 - Penalty/Late Fee $16,587 $10,321 $13,500 $15,500 15% 42151 - Rental Business License Penalty/Late Fee $5,197 $7,683 $5,000 $10,000 100% 42170 - False Alarm Fee $715 $0 $350 $350 0%
43150 - Motor Vehicle In Lieu Fee $169,463 $217,904 $212,000 $212,000 0% 43160 - Parimutuel Wager Deductions $12,642 $14,895 $12,000 $12,500 4% 43170 - Smip Emergency Services $2,274 $589 $1,500 $1,500 0% 44317 - Commercial Rental Bus Lic Fee – – – $30,000 –
44321 - General Plan Surcharge Fee $21,358 $42,175 $35,000 $100,000 186% 44245 - VOUCHERS FOR STERILITY-REV – – – $50,000 –
44780 - Open Gym Fee – $8,015 $8,124 $6,772 -17%
44790 - Classes – – $500 $500 0%
44100 - Copy/Printing Fees $11,307 $16,946 $14,700 $14,520 -1% 44125 - Technology Fee – $711 $800 $800 0%
44130 - Notary Service Fees $30 $60 – $60 –
44140 - Filing Fees $141 $345 $230 $250 9%
44150 - Special Service Fees $55,422 $68,772 $61,200 $66,200 8% 44160 - Work For Other Depts/Agcy $61,200 $61,200 $61,200 $61,200 0% 44170 - Citation Correction Fee $12,730 $12,350 $12,000 $12,000 0% 44180 - Towed Vehicle Adm Fee $122,713 $224,588 $150,000 $170,000 13% 44190 - Vesd Maintenance Contract $22,714 $14,635 $10,056 $10,056 0% 44210 - Animal Shelter Fee $2,002 $8,923 – $0 –
44220 - Owner Turn In Fee $8,522 $18,000 – $0 –
44300 - Plan Check Fees $487,718 $518,364 $550,000 $650,000 18% 44310 - Improvement Plan Check Fee $212,197 $392,582 $225,000 $200,000 -11% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
34 44315 - Residential Rental Bus Lic Fee $127,795 $225,529 $300,000 $300,000 0% 44316 - Residential Rental Business License
Renewal Fee $189,435 $211,224 $195,000 $210,000 8%
44320 - Subdivision/Filing Fees $286,816 $450,042 $200,000 $250,000 25% 44330 - Inspection Fee $641,197 $1,427,327 $654,965 $655,000 0% 44331 - Fire Annl Inspection Fee -$898 – $0 $0 –
44332 - Fire St Occupancy Inspec Fee $300 -$309 – $0 –
44350 - Building Code Abatement $234,010 $271,316 $210,000 $210,000 0% 44351 - Advertising – $16,100 $18,095 $0 -100%
44360 - Certificate Of Occupancy $125,972 $136,280 $110,000 $110,000 0% 44400 - Administration Charge $3,814 $2,023 $773 $0 -100% 44470 - Weed Abatement Cost Recovery – – $25,000 $25,000 0% 44475 - Graffiti Cleaning Fee $3,057 $2,940 $3,300 $3,300 0% 44500 - DEVELOPMENT IMPACT FEES $1,194 $8,514 $7,750 $7,750 0% 44505 - Pavement Impact Fees $506,000 $536,449 $506,000 $506,000 0% 44700 - Recreation Program Fees $303,628 $290,677 $344,879 $271,606 -21% 44710 - Special Event Fees $10,960 $14,485 $12,250 $21,105 72% 44740 - Aquatic Fees $81,372 $87,306 $79,934 $102,792 29% 44750 - Field Preparation $384 $17 $0 $0 –
45351 - Rental - Lights – $6,883 $120,274 $90,000 -25%
45100 - Unallocated Interest $0 $630 – $0 –
45110 - Interest Income $3,395,735 $3,922,772 $3,500,000 $3,900,000 11% 45111 - Interest Income - GASB 87 $130,032 $155,708 – $0 – 45200 - Lease Occupancy $212,398 $213,283 $212,268 $217,223 2% 45211 - Lease Revenue-GASB 87 $11,834 -$24,577 – $0 –
45220 - Leases - Ground $8,001 $8,000 $134,250 $138,000 3% 45310 - Rental - Facility $40,525 $21,637 $51,665 $30,205 -42% 45320 - Rental - Park $3,945 $16,262 $4,552 $3,206 -30% 45330 - Rental - Concessions – $1,650 $300 $850 183%
45340 - Rental - Ballfields $265,287 $327,412 $145,124 $178,596 23% 46100 - Sale Of Real/Personal Prop $9,562 $44,791 – $0 – 47550 - GASB 96 Subsctription Financing – $111,205 – – – 47411 - Sponsorship – – $25,050 $50,000 100%
47100 - Pass Through $13,290,534 $14,691,714 $14,691,714 $15,000,000 2% 47110 - Transfers In $311,094 $34,062 – $34,000 –
47115 - Public Safety Maintenance Level Transfer In $8,009,034 $7,156,284 $14,210,477 $15,924,935 12% 47140 - Administrative Citation Fees $800,719 $714,540 $620,000 $520,000 -16% 47220 - Reimbursed Utility Bills $9 $984 $10,000 $10,000 0% 47230 - Reimbursements - Other $3,660,114 $5,704,453 $4,535,368 $2,068,646 -54% 47231 - Reimbursement - Fire Strike Teams $147,036 $662,678 $0 $0 – 47232 - Reimbursement - Workers Comp – $829,654 – $0 –
47250 - Cost Recovery – – $6,000 $6,000 0%
47310 - Concessions & Vending – – $2,300 $800 -65%
47320 - Scrap/Recyclable Materials $567 $394 $500 $500 0% 47400 - Miscellaneous Revenues $224,042 $126,232 $131,000 $110,605 -16% 47410 - Donations $2,130 $2,740 $5,500 $4,500 -18%
47420 - Over And Short $589 -$154 $0 $150 –
47530 - Cost Allocations Received $9,974,905 $10,318,724 $10,805,041 $11,248,265 4% 47540 - Prior Yr Adj-Revenue – -$19,064 – – –
REVENUES TOTAL $107,884,099 $114,701,412 $117,793,679 $120,259,598 2% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
35 The Chart below presents the proposed General Fund operating expenditures by major category for FY 2027.
$121,570,745.94
Expenses in 2027
Operations & Mainten...

Non-Operating
Capital
Personnel
General Fund Expenditures by Line Item
Expenditures
52003 - -$270,922 -$381,247 – $0 –
51170 - Weekend Differential Pay – – $41,071 $3,500 -91% 51001 - Contra-Exp-Wages – – -$554,416 -$494,476 -11%
51100 - Full Time Wages $20,200,356 $20,938,085 $26,549,257 $27,964,064 5% 51110 - Overtime Wages $3,122,643 $4,334,556 $3,883,800 $3,286,612 -15% 51120 - Part Time Wages $1,750,563 $1,567,967 $2,238,135 $2,536,612 13% 51140 - Planning Commission Wages $20,800 $22,800 $23,925 $25,125 5% 51150 - Standby Wages $11,303 $6,351 $23,644 $44,466 88% 51200 - Fringe Benefits $8,225,852 $8,291,540 $11,427,829 $12,346,705 8% 51201 - Fringe Benefits PT $24,926 $14,594 $133,533 $196,643 47% 51220 - Retiree Expense $1,366,196 $1,570,385 $2,122,328 $1,915,925 -10% 51300 - Payroll Taxes $361,842 $386,465 $685,425 $700,941 2% 51301 - PT Payroll Tax – – $48,681 $35,230 -28%
52265 - Computer Software <$5000 – – $1,080 $16,915 1,466% 52375 - DATA TICKET PROCESSING FEE – – – $200,000 –
52165 - City Outreach Events – $52,443 $92,320 $108,600 18% 52001 - POLICE - CONTRA-EXP-OP -$90,002 – – $0 –
52010 - Utilities-Electricity $906,006 $874,324 $1,176,771 $1,095,250 -7% 52020 - Utilities-Water Usage $649,671 $729,327 $977,319 $1,002,227 3% 52030 - Utilities-Natural Gas $113,900 $108,797 $138,609 $142,037 2% 52060 - Telephone $236,119 $232,356 $220,989 $235,014 6% 52105 - Fire - EMS Supplies $3,478 $832 – $0 –
52110 - Supplies $497,974 $584,037 $777,043 $740,213 -5% 52111 - Consumables $131,476 $110,558 $111,000 $141,100 27% 52112 - Sanitary Supplies $49,846 $57,356 $72,150 $127,335 76% 52113 - Supplies - Special Postage $20,527 $4,075 $5,000 $7,700 54% 52115 - Food/Beverage Supplies – – – $2,000 –
52120 - Books & Multimedia Supplies $85,833 $45,052 $124,095 $174,099 40% 52130 - Subs /Publications / Dues $112,774 $144,299 $213,313 $473,509 122% 52221 - Personal Protective Equipment Exp $246,349 $93,562 $234,750 $353,250 50% Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
36 52140 - Training And Education $206,856 $279,821 $548,864 $565,322 3% 52150 - Travel & Meetings $144,557 $242,598 $361,676 $392,316 8% 52160 - Marketing & Promotion $47,258 $30,288 $40,501 $49,125 21% 52170 - Advertising/Legal Notices $10,701 $25,088 $42,600 $44,500 4% 52180 - Recruitment Expenditures $59,280 $32,319 $42,964 $38,265 -11% 52190 - DOT/Physical Test – $2,508 $4,825 $5,200 8%
52201 - Vehicle Fuel $728,000 $605,732 $741,145 $724,066 -2% 52202 - Equipment Fuel $182,165 $163,230 $136,150 $139,648 3% 52220 - Equipment Expense $770,993 $1,694,853 $1,250,748 $1,237,680 -1% 52230 - Vehicle Expense $874,417 $724,337 $853,018 $812,613 -5% 52240 - Small Tools & Furniture <$5000 $119,250 $139,143 $191,350 $231,600 21% 52250 - Rentals - Equip/Struct/Grnds $20,494 $68,042 $55,965 $87,452 56% 52260 - Computer Equipment <$5000 $24,667 $35,802 $93,285 $149,225 60% 52270 - Fire IT Services $16,892 $1,600 – $0 –
52300 - Contract Services $43,177,204 $44,268,343 $47,002,228 $50,772,207 8% 52306 - Investigative Technology $2,999 $3,053 $33,000 $30,000 -9% 52307 - Emg Vehicle Sp Svc Fee $8,071 $8,558 $13,000 $13,000 0% 52325 - Disposal Charges $47,206 $50,166 $85,000 $85,000 0% 52340 - Insurance $3,709,468 $5,410,535 $5,277,134 $5,973,658 13% 52350 - Legal $852,292 $755,013 $1,107,970 $1,054,500 -5% 52360 - Federal/State /Local Fees $9,304 $9,261 $21,257 $28,173 33% 52365 - Bank/CC Processing Fees $3,056 $51,180 $210,000 $134,000 -36% 52410 - Building Maintenance $668,842 $743,688 $723,487 $716,835 -1% 52420 - Grounds Maintenance $82,777 $124,642 $152,820 $452,348 196% 52430 - Irrigation Maintenance $65,021 $91,051 $117,957 $103,337 -12% 52440 - Infrastructure Repairs $213,080 $14,682 $52,500 $36,000 -31% 52450 - Vandalism/Accidents $22,950 $19,863 $47,250 $52,250 11% 52451 - 52451 - Victim Assistance $8,290 $13,001 $10,000 $10,000 0% 54160 - GASB 96 Interest Expense $25,722 $103,559 – – – 54170 - GASB 87/96 PRINCIPAL $245,201 $277,689 – – –
54050 - Uncollectable Write-Offs $125,812 -$128,623 – $130,000 – 54051 - INVENTORY-WRITE-OFFS $12,207 – – $2,500 –
54056 - Extraordinary Gain/Los -$1,029,130 -$460,092 – – – 55002 - GASB 96 Capital – $111,205 – – –
55040 - Equipment $142,688 $168,351 $1,020,589 $641,999 -37% 55045 - Vehicles $421,141 $78,758 $351,718 $753,826 114% 55050 - Computers & Communication Sys $31,356 $366,434 $1,621,000 $1,225,000 -24% 55060 - Buildings & Building Imprvmnts $30,485 $172,440 $806,443 $1,383,510 72% 55070 - Improvements Not Buildings $42,085 $7,588 $463,775 $114,996 -75% 55080 - Infrastructure Improvements – – $250,000 $0 -100% 55330 - Infrst - St Improvements $735,453 $276,268 – $0 – EXPENDITURES TOTAL $90,636,615 $96,370,488 $114,497,870 $121,570,746 6% The table below summarizes the General Fund for the FY2026–2027 Proposed Budget, including total revenues, expenditures, and the resulting net position. While the proposed budget reflects a planned deficit, the General Fund continues to maintain an overall surplus position due to prior years actual expenditures being less than the prior year budgeted expenditures. Furthermore, the City has sufficient cash reserves available to cover any shortfall, ensuring ongoing financial stability General Fund FY 2026-2027 Proposed Budget
Revenue $120,259,598
Expenditures $121,570,746
Net Surplus/(Deficit) ($ 1,311,148)
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
37 The table below presents a comparison of budgeted and actual revenues and expenditures for FY 2023 through FY 2026. Although the City adopts a conservative budgeting approach, projecting lower revenues and higher expenditures, the actual outcomes consistently result in positive financial performance, as demonstrated below.

FY 2023 FY 2024 FY 2025 FY 2026
Budgeted Revenue 88,549,008 94,126,345 101,744,950 117,793,679 Actual Revenue 98,859,719 107,884,099 114,701,412 93,756,510 Budgeted Expenditures 95,157,275 101,650,799 109,793,042 113,567,728 Actual Expenditures 87,689,207 90,622,416 96,364,148 80,802,182 General Fund Reserves
Fiscal stability is essential for the City of Victorville to manage current and future risks and support longterm financial planning. Maintaining adequate reserve funds allows the City to address contingencies such as cash flow needs, economic downturns, emergencies or disasters, loss of revenue sources, and unexpected operating or capital expenditures. Reserves also support future capital needs, including equipment replacement and infrastructure repairs.

On March 7, 2023, the City Council adopted a General Fund Reserve Policy establishing a reserve requirement of 17%. The requirement is stated as 17% of the operating fund expenditures for (fund 100) and during periods of fiscal hardship, a minimum reserve of five percent (5%) of annual appropriations must be preserved in the fund to address cash flow needs. If reserve levels fall below the 17% target, the City Manager shall develop and present a plan to restore the reserves to the required level, with progress reviewed annually by the City Council as part of the budget adoption process until the target is achieved.

In cases of unanticipated expenses, revenue shortfalls, or local emergencies occurring during or after the annual budget process, the City Council may authorize the use of General Fund reserves to maintain a balanced operating budget or respond to financial hardships. 38 Measure P Oversight Committee Transmittal Letter
Fiscal Year 2026-2027
May 28, 2026
Honorable Mayor and City Council
City of Victorville
14343 Civic Drive
Victorville, CA 92392
RE: Measure P Oversight Committee Transmittal Letter
Honorable Mayor and Council Members,
On November 3, 2020, voters within the City of Victorville passed Measure P, the Victorville General Sales Tax Measure. The Measure enacted a one-percent General Transaction and Use Tax enabling the City to expand essential services and increase public safety for Victorville's growing population.

Based on recent projections, the annual estimated revenue is projected to be $33,880,290.70 for FY 2026-27. The updated figure is reflected in the information enclosed with this transmittal letter and was used as a basis for proposals that were reviewed by the Measure P Oversight Committee (MPOC).

The MPOC presents to you the allocation of Measure P funds in the amount of $44,959,805.68 for the FY 2026-27 budget to be invested in activities that are directly tied to Measure P's intent. The allocations described in this document, approved by the Measure P Oversight Committee on May 28, 2026, are fiscally responsible, strengthen public safety, and support services for the needs of a growing community. The MPOC reviewed the audit for FY 2024-25 and found all expenses and revenues to be in compliance with the Measure P intent.

Additionally, we would like to thank and commend the Council for their policy direction and support throughout the Measure P process. We look forward to working together for another successful year for the Citizens of Victorville.
39 Respectfully Submitted,
40 Measure P
On November 3, 2020, voters within the City of Victorville passed Measure P, the Victorville General Sales Tax Measure. The Measure enacted a one-percent General Transaction and Use Tax that took effect on April 1, 2021, increasing Victorville's sales tax rate from 7.75 percent to 8.75 percent.

The revenue generated by this general tax measure enables the City to increase safety for Victorville's growing population and expand essential services like Police, Fire, Code Compliance, Animal Care and Control, Community Services and Homelessness and Housing.

Measure P Summary
FY26-27 Fund Summary
Fund Number 105
41 Measure P Revenues
Based on current projections, Measure P is expected to generate $33,880,291 in revenue for Fiscal Year 2026–2027. Approximately $30,340,000 (about 90% of the total) will come from the 1% sales tax. The remaining revenue is projected to come from other sources, such as licenses and permits, service charges, and additional income streams.
$33,880,290.70
Revenues in 2027
Taxes
Licenses & Permits
Non-Operating Revenu...

Charges for Services
Investment Income
Measure P Revenues by Line Item
Revenues
40211 - Transaction Tax - Measure P $29,224,226 $29,066,067 $28,469,000 $30,340,000 7% 41285 - Fire Permit – – $150,000 $160,000 7%
41160 - Plumbing Permit $120,580 $162,720 $0 $0 –
41275 - Fire Annual Ops Permit $63,172 $63,850 $60,000 $62,000 3% 42170 - False Alarm Fee – $95 – – –
43170 - Smip Emergency Services – $1,099 – $0 –
44250 - Pet Adoption Fee – – $8,000 $8,000 0%
44245 - VOUCHERS FOR STERILITY-REV – – $37,000 $0 -100% 44210 - Animal Shelter Fee – – $10,000 $10,000 0%
44220 - Owner Turn In Fee – – $15,000 $20,000 33%
44300 - Plan Check Fees $104,971 $102,110 $105,000 $109,000 4% 44331 - Fire Annl Inspection Fee $680,739 $745,834 $720,000 $738,000 3% 44332 - Fire St Occupancy Inspec Fee $57,792 $63,043 $51,000 $55,300 8% 45360 - City Bed Fee $768,238 $1,955,951 – $0 –
45110 - Interest Income $2,291,030 $2,453,106 $1,500,000 $2,000,000 33% 47550 - GASB 96 Subsctription Financing $220,464 – – $0 – 47230 - Reimbursements - Other $304,296 $317,152 $346,219 $377,491 9% 47400 - Miscellaneous Revenues – $3,700,000 – $0 –
47410 - Donations – $137,276 $500 $500 0%
REVENUES TOTAL $33,835,507 $38,768,304 $31,471,719 $33,880,291 8% Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
42 Measure P Expenditures
Measure P expenditures are focused on enhancing public safety to support Victorville's growing population and on expanding essential services such as Police, Fire, Code Compliance, Animal Control, Community Services, and Homelessness and Housing. The City's Measure P Expenditures for FY 2026- 2027 are projected at $44,959,806.

The pie chart below presents the proposed Measure P operating expenditures by major category for FY 2027.
$44,959,805.68
Expenses in 2027
Non-Operating
Capital
Operations & Mainten...

Personnel
Measure P Expenditures by Line Item
Expenditures
52003 - -$28,000 -$48,196 – $0 –
51170 - Weekend Differential Pay – – $9,330 $7,500 -20% 51100 - Full Time Wages $3,784,579 $6,162,936 $7,255,810 $7,156,484 -1% 51110 - Overtime Wages $93,256 $451,846 $340,300 $1,345,768 295% 51120 - Part Time Wages $93,413 $359,517 $805,908 $868,352 8% 51150 - Standby Wages – – $8,000 $21,000 163%
51200 - Fringe Benefits $1,427,739 $2,177,992 $2,792,479 $2,855,000 2% 51201 - Fringe Benefits PT – $1,297 $27,161 $43,939 62% 51300 - Payroll Taxes $60,744 $100,400 $190,317 $176,594 -7% 51301 - PT Payroll Tax – – $10,109 $8,519 -16%
52165 - City Outreach Events – $1,135 $2,500 $8,000 220% 52010 - Utilities-Electricity $5,270 $31,548 $75,000 $76,500 2% 52020 - Utilities-Water Usage $6,319 $19,605 $42,000 $44,000 5% 52030 - Utilities-Natural Gas $143 $1,316 $10,000 $10,300 3% 52060 - Telephone $11,490 $19,286 $25,300 $28,300 12%
52110 - Supplies $94,479 $128,030 $180,000 $164,200 -9% 52112 - Sanitary Supplies $0 $8,122 $8,000 $8,800 10%
52115 - Food/Beverage Supplies – – – $4,000 –
52120 - Books & Multimedia Supplies – – $50,000 $0 -100% 52130 - Subs /Publications / Dues $3,178 $3,677 $11,000 $8,800 -20% 52140 - Training And Education $12,037 $14,415 $49,104 $42,379 -14% Measure P ExpensesFinal
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
43 52150 - Travel & Meetings $8,004 $9,955 $41,000 $65,310 59% 52160 - Marketing & Promotion – $0 $30,000 $30,000 0%
52170 - Advertising/Legal Notices $12,218 $19,319 $9,000 $17,000 89% 52180 - Recruitment Expenditures – $32,149 $25,000 $35,200 41% 52190 - DOT/Physical Test – $590 $1,500 $1,500 0%
52201 - Vehicle Fuel – $35,276 $53,400 $53,400 0%
52202 - Equipment Fuel – -$1,559 $44,330 $44,333 0%
52220 - Equipment Expense $270,224 $350,975 $403,210 $208,569 -48% 52230 - Vehicle Expense $16,126 $80,039 $154,333 $110,334 -29% 52240 - Small Tools & Furniture <$5000 – $1,634 $6,000 $10,000 67% 52300 - Contract Services $3,806,418 $5,414,115 $8,256,062 $7,990,687 -3% 52340 - Insurance – – $16,944 $30,744 81%
52350 - Legal $1,396 $102,686 $191,000 $156,000 -18%
52360 - Federal/State /Local Fees – – – $6,300 –
52410 - Building Maintenance $82,340 $55,777 $215,500 $151,000 -30% 52415 - Building - Demolition $30,326 $86,509 – $0 –
52420 - Grounds Maintenance $0 $31,457 $65,000 $229,500 253% 52450 - Vandalism/Accidents – $0 $2,000 $2,000 0%
54160 - GASB 96 Interest Expense $3,652 $6,413 – – –
54170 - GASB 87/96 PRINCIPAL $24,348 $41,783 – $0 –
54015 - Public Safety Maintenance Level Transfer
Out $8,009,034 $7,156,284 $14,210,477 $15,924,935 12%
54020 - Cost Allocations Paid $583,242 $608,321 $1,189,126 $1,224,800 3% 54100 - Lease Payments $28,000 $48,000 $48,000 $48,000 0% 55002 - GASB 96 Capital $220,464 – – $0 –
55000 - Capital – – $16,000,000 $4,000,000 -75%
55010 - Land $2,503,228 – – $0 –
55040 - Equipment $1,236,853 $934,009 $1,932,175 $350,710 -82% 55045 - Vehicles $527,396 $456,918 $3,310,260 $980,638 -70% 55050 - Computers & Communication Sys $193,327 $116,967 $510,000 $0 -100% 55060 - Buildings & Building Imprvmnts $431,596 $3,104,837 $11,591,618 $243,500 -98% 55070 - Improvements Not Buildings $13,983 $236,022 $107,464 $166,910 55% EXPENDITURES TOTAL $23,566,824 $28,361,405 $70,305,717 $44,959,806 -36% Measure P Reserve Policy
The City maintains Measure P reserves to support sound fiscal management. A reserve equal to seventeen percent (17%) of annual appropriations shall be maintained for the Measure P Fund (Fund 105). During periods of fiscal hardship, a minimum reserve of five percent (5%) of annual appropriations must be preserved in this fund to address cash flow needs, economic uncertainty, uninsured losses, emergencies, disasters, or other unforeseen financial challenges. If reserve levels fall below the 17% target, the City Manager shall develop and present a plan to restore the reserves to the required level, with progress reviewed annually by the City Council as part of the budget adoption process until the target is achieved.

In cases of unanticipated expenses, revenue shortfalls, or local emergencies occurring during or after the annual budget process, the City Council may authorize the use of Measure P reserves to maintain a balanced operating budget or respond to financial hardships.

ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
44 The City's long-term debt obligations are summarized in the tables that follow. The required principal and interest debt service payments for Fiscal Year 2026-2027 total $29,506,270.

Debt Issue Fund Outstanding
Principal
06/30/2026
FY 2027
Principal
(54110)
FY 2027
Interest (54120)
FY 2027 Total
Debt Service
City of Victorville Electric
Revenue Bonds Refunding TaxExempt & New Money Series
2022A $35,980,000
420 35,980,000 0 1,747,850 1,747,850
City of Victorville Electric
Revenue Bonds Refunding
Taxable Series 2022B
$10,070,000 (Federally Taxable)
420 3,570,000 1,740,000 179,639 1,919,639
Total City Debt 39,550,000 1,740,000 1,927,489 3,667,489 Community Facilities District
No. 01-01
Special Tax Bonds, 2002 Series
A
611 385,000 45,000 21,750 66,750
Community Facilities District
No. 01-01
Special Tax Bonds, 2005 Series
A
611 1,640,000 115,000 80,681 195,681
Community Facilities District
No. 07-01
Special Tax Bonds, 2012 Series A
$2,815,000
612 2,370,000 65,000 122,754 187,754
Summary of Citywide Debt Obligations
FY 2026 - 2027
45 Total Fiduciary Debt 4,395,000 225,000 225,185 450,185 Debt Issue Fund Outstanding
Principal
06/30/2026
FY 2027
Principal
(54110)
FY 2027
Interest (54120)
FY 2027 Total
Debt Service
Southern California Logistics
Airport Authority Taxable
Housing Set-Aside Revenue
Parity Bonds (Southern
California Logistics Airport
Project) Series 2007
$41,460,000
455 29,115,000 985,000 1,586,250 2,571,250
Total SCLAA Debt Housing 29,115,000 985,000 1,586,250 2,571,250 Southern California Logistics
Airport Authority Taxable Tax
Allocation Revenue Parity Bonds
(Southern California Logistics
Airport Project) Taxable Series
2006 $45,020,000
455 40,640,000 205,000 2,472,787 2,677,788
Southern California Logistics
Airport Authority Taxable Tax
Allocation Revenue Parity Bonds
(Southern California Logistics
Airport Project) Taxable Series
Forward 2006 $34,980,000
455 26,200,000 825,000 1,621,153 2,446,153
Southern California Logistics
Airport Authority Taxable
Subordinate Tax Allocation
Revenue Bonds (Southern
California Logistics Airport
Project) Series 2006 $64,165,000
455 47,330,000 1,525,000 2,817,334 4,342,334
Southern California Logistics
Airport Authority Refunding Tax
Allocation Bonds, Series 2025
$71,250,000
456 71,250,000 3,440,000 3,476,500 6,916,500
Total SCLAA Debt Non-Housing 185,420,000 5,995,000 10,387,774 16,382,774 Total SCLAA Debt 214,535,000 6,980,000 11,974,024 18,954,024 Debt Issue Fund Outstanding
Principal
06/30/2026
FY 2027
Principal
(54110)
FY 2027
Interest (54120)
FY 2027 Total
Debt Service
Victorville Successor Agency Tax
Allocation Bonds (Bear Valley
303 3,270,000 480,000 155,288 635,288
46 Road Redevelopment Project
Area) 2002 Series A $9,710,000
Victorville Successor Agency Tax
Allocation Refunding Bonds,
Series A (Bear Valley Road
Redevelopment Project Area)
2003 Series A $10,195,000
303 3,445,000 505,000 165,650 670,650
Victorville Successor Agency Tax
Allocation Refunding Bonds,
Series B (Bear Valley Road
Redevelopment Project Area)
2003 Series B $5,025,000
303 1,690,000 245,000 81,338 326,338
Victorville Successor Agency
Taxable Allocation parity bonds,
Series A (Bear Valley Road
Redevelopment Project Area)
2006 Series A $22,975,000
303 14,160,000 710,000 828,300 1,538,300
Total Victorville Successor
Agency (RDA) Debt
22,565,000 1,940,000 1,230,576 3,170,576
Baldy Mesa Water District Parity
Certificates of Participation
(Water System Improvement
Project) Series 2006,
$13,070,000
411 6,790,000 485,000 317,849 802,849
Total Victorville Water District
Debt
6,790,000 485,000 317,849 803,849
TOTAL DEBT 288,015,000 11,370,000 15,675,123 27,045,123 47 The Budget presents forecasts of revenues and expenditures for the City resulting from the general economic position of the City and from allocation decisions made by, or approved by the City Council.

As such, it serves as the foundation for the City's financial planning and control. The City requires that the City Manager present the Budget to the City Council for its approval annually. The Finance Department is responsible for overseeing the preparation of the Budget.

Basis of Accounting / Budgeting
The City uses fund accounting to ensure and demonstrate compliance with all governmental accounting related requirements. A fund is defined as a separate accounting entity with a self-balancing set of accounts recording cash and other financial resources together with related liabilities. Each fund is established for the purpose of accounting for specific activities in accordance with applicable regulations, restrictions or limitations. The City of Victorville has three types of funds:

Governmental Funds – Account for the funds through which most governmental functions are typically financed and are often referred to as "source and use" funds. The fund types included in this category are General, Special Revenue, Capital Projects, Debt Service, and Special Assessment funds.

Proprietary Funds – Account for and record operations similar to those found in a business, such as Enterprise funds and Internal Service funds.

Fiduciary Funds – Account for resources held by the City but belonging to other entities and may include trusts and agency funds.

The City of Victorville’s accounting records are maintained in accordance with Generally Accepted Accounting Principles. Governmental fund types such as General Funds and Special Revenue Funds are maintained on a modified accrual basis of accounting. Proprietary fund types such as Enterprise funds are maintained on an accrual basis.

Basis of Accounting / Budgeting
FY 2026 - 2027
48 The Budget for all funds and entities has been prepared on a cash basis. This means that revenues and expenditures are assigned to the period into which the City expects to receive or disburse cash.

As defined by the Governmental Accounting Standards Board, this Budget includes the transactions of the legal entities over which the City Council of the City of Victorville has authority and consists of the City of Victorville (City), Victorville Water District (Water District), City of Victorville as Successor Agency to Redevelopment Agency (SA), City Housing Asset Successor (CHAS), Southern California Logistics Airport Authority (SCLAA), Southern California Logistics Rail Authority (SCLRA), Victorville Joint Powers Financing Authority (VJPFA) and Victorville Library (Library).

Budgetary Control
The level of appropriated budgetary control is at the departmental level. The City Manager may authorize transfers of appropriations within a department. Expenditures may not legally exceed total departmental appropriations. The City maintains an encumbrance accounting system as another technique of accomplishing budgetary control. Under this system, unexpended or unencumbered appropriations lapse at the end of the fiscal year. Encumbered appropriations are re-appropriated in the ensuing year’s budget.

Cost Allocations
The Budget includes cost allocations. Cost allocations in the FY 2026-27 budget are based upon a cost allocation study prepared by an outside consultant. The cost allocation plan is designed to reflect the true costs of operating the City’s internal service departments. 49 The City of Victorville’s fiscal year runs from July 1 through June 30 each year. A fiscal year represents a budgeting and accounting cycle for measuring the results of operations and the City’s financial position.

The budget is the most important policy document the City produces on an annual basis. The program and financial decisions it embodies reflect the will of the citizens through the policy direction of the City Council.

The City Manager is responsible for submitting the proposed annual budget and proposed annual salary plan to the City Council (VMC 2.04.150). The Finance Department is responsible for the coordination, development, and preparation of the annual budget. Department Heads are responsible for preparing their department budget requests and revenue estimates in accordance with the guidelines provided by Finance, along with any special budget instructions or direction that may be provided by the City Manager.

The budget is a planning tool that identifies strategic actions for the City for the fiscal year. It matches the financial and human resources available in order to carry out the planned actions. It also includes information about the City organization and identifies the policy direction under which the budget is prepared.

Budget Policies
Develop and adopt a fiscally sustainable, balanced budget prior to July 1st of each fiscal year.

Keep the City Council informed on the fiscal condition of the city. Maintain a reserve for economic uncertainties.

Identify resources for Council identified priorities and initiatives.

Maintain annual expenditure levels at a conservative growth rate.

Limit expenditures to anticipated revenues and designated reserves.

Maintain a diversified and stable revenue base.

Budget and Financial Policies
FY 2026 - 2027
50 Use one-time or irregular revenue resources strategically and not in support of operating costs.

Annually update and adopt the Capital Improvement Plan (CIP) budget identifying the specific projects, or portions thereof, that can be completed during the fiscal year with known funding sources. 51 Acronyms
ACFR - Annual Comprehensive Financial Report
ADA - American Disabilities Act
BNSF - Burlington Northern Santa Fe Corporation
BSL - Business License
Cal ARP - California Accidental Release Program
CDBG - Community Development Block Grant
CCTV - Closed Circuit Television
CFD - Community Facilities District
CHAS - City Housing Assets Successor
CIP - Capital Improvement Plan
CNG - Compressed Natural Gas
COP - Certificate of Participation
DFAD - Drainage Facilities Assessment District
DIF - Development Impact Fees
FY - Fiscal Year
GAAP - Generally Accepted Accounting Principles
GIS - Geographic Information System
HDPP - High Desert Power Plant
HUD - Department of Housing and Urban Development
HVAC - Heating, Ventilation and Air Conditioning System IWWTP - Industrial Waste Water Treatment Plant
LMAD - Landscape Maintenance Assessment District
LTD - Long-term Disability or Long-term Debt
Commonly Used Acronyms
FY 2026 - 2027
52 LTF - Local Transportation Fund
MAD - Maintenance Assessment District
MWA - Mojave Water Agency
NPDES - National Pollutant Discharge Elimination System O & M - Operations & Maintenance
PRV - Pressure Reducing Valves
PVD - Polyvinyl Chloride
RDA - Redevelopment Agency
RFPA - Regional Fire Protection Authority
SA - Successor Agency
SCADA - Supervised Control and Data Acquisition System
SCLAA - Southern California Logistics Airport Authority SMIP - Strong Motion Instrumentation and Seismic Hazard Mapping TOT - Transient Occupancy Tax
VESD - Victor Elementary School District
VMUS - Victorville Municipal Utilities Service
VVEDA - Victor Valley Economic Development Authority
WID - Water Improvement District
WQMP - Water Quality Management Plan
53 Account: A subdivision within a fund for the purpose of classifying transactions.

Accrual Basis or Accrual Method: Accounting method whereby income and expense items are recognized as they are earned or incurred, even though they may not yet have been received or actually paid in cash. The alternative is the Cash Basis. The City uses the widely recognized method of “Modified Accrual.”
Adopted Budget: A budget which typically has been reviewed by the public and “Adopted” (approved) by the City Council prior to the start of the fiscal year. The legal authority to expend money for specified purposes in the fiscal year time period.

Allocation: A distribution of funds or an expenditure limit established for an organizational unit.

Appropriation: An authorization by the City Council to make expenditures and to incur obligations for specified amounts and purpose.

Assessed Valuation: An official value established for real estate or other property as a basis for levying property taxes.

Assessments: Charges made to parties for actual services or benefits received.

Audit: A review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body’s appropriations.

Authorized Positions: Positions which are approved in the final budget adopted by the City Council.

Available Resources: Current available assets minus current liabilities due within one year.

Bonds: A written promise from a local government to repay a sum of money on a specified date at a designated interest rate. Bonds are most frequently used to finance capital improvement projects.

Budget: A plan of financial operation, for a set time period, which identifies specific types of levels of services to be provided, proposed appropriations or expenses, and the recommended means of Glossary
FY 2026 - 2027
54 financing them.

Budget Calendar: The schedule of key dates which City departments follow in the preparation, revision, adoption, and administration of the budget.

Budget Message: The opening section of the budget which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from previous fiscal years, and presents recommendations made by the City Manager.

Business License (BSL): A legal document that grants the right to operate a business in the city.

Capital: Expenditures related to major construction projects such as roads, buildings, and parks. These expenditures are typically capitalized and depreciated over time.

Capital Improvement Plan (CIP): A comprehensive plan for capital expenditures, to be incurred each year over a fixed period of years, to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part, and specifies the resources estimated to be available to finance the project expenditures.

Certificate of Participation (COP): Obligations of a public entity based on a lease or installment sale agreement.

Community Development Block Grant (CDBG): Funds established to account for revenues from the federal government and expenditures as prescribed under the grant program.

Community Facilities District (CFD): A special district that can issue tax-exempt bonds as a mechanism by which public entities finance construction and/or acquisition of facilities and provide services to the district.

Debt Service: Debt service is the amount of money necessary to pay interest and principal on outstanding debt.

Department: A combination of divisions of the City lead by a Department Head with a specific and unique set of goals and objectives.

Development Impact Fees (DIF): Fees placed on the development of land or conditions required for the approval of a development project such as the donation (dedication or exaction) of certain land (or money) to specific public uses.

Encumbrance: A commitment related to an unperformed contract for goods or services. Used in budgeting, encumbrances represent the estimated number of expenditures ultimately to result if unperformed contracts in process are completed. Encumbrances include, but are not limited to, purchase orders and contracts.

Enterprise Fund: An enterprise fund is established to account for operations financed and operated in a manner similar to private business where the intent of the legislative body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The rate schedules for these services are established to ensure that revenues are adequate to meet all necessary expenditures.

Expenditures: The outflow of funds paid or to be paid for an asset, obtained of goods and/or services.

This term applies to governmental funds. The term expense is used for enterprise funds.

Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financing sources together with all related liabilities and residual equities or balances and changes 55 therein which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Fund Balance: An excess of assets over liabilities and reserve. This term applies to governmental funds only.

General Fund: A governmental fund used to account for all financial resources except those required to be accounted for in another fund.

Generally Accepted Accounting Principles (GAAP): The uniform standards and guidelines to financial accounting and reporting. GAAP encompass the conventions, rules and procedures necessary to define the accepted accounting practices at a particular time. They include both broad guidelines of general application and detailed practices and procedures.

General Obligation Bond: Bonds that are limited by State law as to the amount as well as the length of indebtedness that a government can have. These “Full Faith and Credit” bonds are secured by all of the financial assets of the local government, including property taxes.

Infrastructure: The physical assets of the City, i.e., streets, water, sewer, public buildings, and parks, and the support structures within a development.

Jurisdiction: Geographic or political entity governed by a particular legal system or body of laws.

Landscape and Lighting Maintenance District Funds: Funds to account for revenues derived from annual assessments which are used to pay the costs incurred by the City for landscape maintenance and street lighting maintenance.

Operations & Maintenance: supplies and other materials used in the normal operations of City department. Includes items such as books, maintenance materials and contractual services.

Operating Budget: A plan for current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of government are controlled. The use of annual operating budgets is required by law in California.

Other Charges: Presents an overview of the expenditures in the operations budget such as transfers out, cost allocations and debt service payments.

Other Revenue: Includes general fund cost allocations, transfers-in, pass-through tax increment revenue, investment income and miscellaneous revenue.

Personnel: Expenses related to employee compensation, such as salaries, wages, fringe benefits, retirement, special pay, and insurance.

Production Costs: Costs related to the productions and distribution of water.

Program: An accounting and reporting level related to a specific activity or function to be tracked.

Proprietary funds: Funds that account for and record operations similar to those found in a business, such as Enterprise funds and internal service funds.

Redevelopment Agency (RDA): A separate legal entity charged with the responsibility for elimination of blight through the process of redevelopment. RDAs were officially dissolved as of February 1, 2012.

Refunding: A procedure whereby an issuer refinances an outstanding bond issue by issuing new bonds.

There are generally two major reasons for refunding; to reduce the issuer’s interest costs, or to remove a burdensome or restrictive covenant imposed by the terms of the bonds being refinanced. The 56 proceeds of the new bonds are either deposited into escrow to pay debt service on the outstanding obligations when due, or they are used to immediately retire the outstanding obligations. The new obligations are referred to as the refunding bonds and the outstanding obligations being refinanced are referred to as the refunded bonds or the prior issue.

Resolution: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute.

Special Assessment: A compulsory levy made against certain properties to defray all, or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.

Special Revenue Fund: A governmental fund type used to account for specific revenues that are legally restricted to expenditures for a particular purpose.

Subventions: That portion of revenues collected by other government agencies on the City’s behalf.

Tax Increment: The portion of the ad valorem property taxes resulting from increase in the assessed valuation within the redevelopment project area over the base year assessed valuation. As required by California Health and Safety Code Sections 33334.2 and 3334.3, 20% of the gross tax increment is set aside in a Low-and Moderate-Income Housing Fund to be used to increase, improve, or preserve the supply of low- and moderate-income housing.

Transient Occupancy Tax: This tax is collected from the operators of hotels and motels located within the City. A percentage of this tax is then remitted to the City as part of the revenue.

Transfers: Transfers are the authorized exchanges of cash or other sources between funds.

Trust and Agency Fund: Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies.
57 Department Summaries
Fiscal Year 2026 - 2027
58 Building Department
FY26-27 Department Summary
59 Organizational Chart
Department Overview
The Building Department is organized into two divisions: Building and Business License. The Building Division works with external customers, providing services such as reviewing plans for compliance with federal, state, and local codes and regulations; inspecting permitted construction projects; and issuing Certificates of Occupancy for new businesses. The Business License Division is responsible for reviewing applications, issuing new business licenses, and processing annual renewals for all business types, including residential rental properties.

Department FY2024 FY2025 FY2026 FY2027
Count
BUILDING 13 20 21 16
COUNT 13 20 21 16
Department Strategic Goals
Deliver exceptional customer service: Strive to exceed customer expectations in all interactions and service provisions.

Ensure timely and efficient processing: Expedite plan checks, building permits, certificates of occupancy, and business licenses/renewals.

Maintain code compliance: Ensure all businesses in Victorville are properly licensed and that construction adheres to all applicable codes.

Promote public safety: Proactively reduce fire hazards through life safety inspections and targeted prevention strategies.

Cultivate strong relationships: Build and maintain positive relationships with small businesses, developers, and citizens.

Enhance community fire safety: Collaborate with local organizations, businesses, and community leaders to promote fire safety awareness and preparedness. 60 Drive operational excellence: Continuously improve the efficiency and effectiveness of all review processes to enhance the customer experience.

Department Revenue by Division
For FY 2026–27, Building Department revenue is projected at $3,268,600. Building permit revenue is expected to account for $1,560,000, or approximately 48% of the total, based on current activity levels. In FY 2026, approximately 1,400 permits were issued, generating $1,521,585, and a similar volume is anticipated for FY 2027. Business license revenue is projected at $550,600, supported by recent trends that included 1,153 new licenses and 4,709 renewals in FY 2026. Plan check fees are also expected to remain a significant revenue source, with projected collections of $450,000. Overall, these projections reflect steady development activity and consistent business operations within the community.

The pie chart below contains the Building Department's detailed revenues by division:

Department Revenues by Division
$3,268,600.00
Revenues in 2027

BUILDING

BUSINESS LICENSES
Department Expenditures by Division
For FY 2026–27, total Building Department expenditures are projected at $2,599,852.75. The majority of the budget is allocated to personnel costs, which are estimated at $2,246,321 and account for approximately 86% of total expenditures, reflecting the department’s reliance on staff to support permitting, inspections, and plan review activities. Contract services represent another significant cost, with projected expenses of $226,450, or about 9% of the total. Overall, these expenditures support the department’s core operations and its ability to maintain consistent service levels for the community.

Data Updated May 26, 2026, 4:07
PM
61 The pie chart below contains the Building Department's detailed expenditures by division:

Department Expenditures by Division
$2,599,852.75
Expenses in 2027

BUILDING

BUSINESS LICENSES
The tables below contain the overall revenues and expenditures for the Building Department by type.

Department Revenues by Type
Revenues
Licenses & Permits $2,672,887 $2,213,357 $2,212,000 $2,136,600 -3% Fines & Forfeitures $13,595 $14,261 $15,000 $22,000 47% Intergovernmental – – $1,500 $1,500 0%
Charges for Services $831,305 $970,013 $963,500 $1,108,500 15% Non-Operating Revenues – $1,383 $0 $0 –
REVENUES TOTAL $3,517,786 $3,199,015 $3,192,000 $3,268,600 2% Department Expenditures by Type
Expenditures
Personnel $1,788,686 $1,852,296 $2,171,401 $2,246,321 3% Operations & Maintenance $350,733 $322,960 $318,044 $353,532 11% Capital $185,441 – – $0 –
EXPENDITURES TOTAL $2,324,860 $2,175,256 $2,489,445 $2,599,853 4% Links to Divisions
Building
Business Licenses
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
62 Building
FY26 - 27 Division Summary
63 The tables below contain the Building Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Licenses & Permits $2,180,587 $1,688,864 $1,677,000 $1,586,000 -5% Intergovernmental – – $1,500 $1,500 0%
Charges for Services $514,075 $533,260 $468,500 $568,500 21% REVENUES TOTAL $2,694,661 $2,222,124 $2,147,000 $2,156,000 0% Division Expenditures by Type
Expenditures
Personnel $1,403,210 $1,443,940 $1,698,705 $1,688,767 -1% Operations & Maintenance $333,087 $295,388 $285,301 $316,383 11% Capital $185,441 – – $0 –
EXPENDITURES TOTAL $1,921,738 $1,739,328 $1,984,006 $2,005,150 1% Account Detail - Revenues
Revenues
1004010 - BUILDING
41140 - Mobile Home Park Permit $23,025 $21,024 $17,000 $20,000 18% 41150 - Building Permit $2,004,082 $1,644,038 $1,650,000 $1,560,000 -5% 41160 - Plumbing Permit $60,024 $11,554 $5,000 $2,500 -50% 41170 - Electrical Permit $58,997 $6,012 $2,500 $1,750 -30% 41180 - Mechanical Permit $34,459 $6,235 $2,500 $1,750 -30% 43170 - Smip Emergency Services – – $1,500 $1,500 0%
44300 - Plan Check Fees $386,048 $392,993 $350,000 $450,000 29% 44330 - Inspection Fee $2,055 $3,987 $8,500 $8,500 0%
44360 - Certificate Of Occupancy $125,972 $136,280 $110,000 $110,000 0% 1004010 - BUILDING TOTAL $2,694,661 $2,222,124 $2,147,000 $2,156,000 0% REVENUES TOTAL $2,694,661 $2,222,124 $2,147,000 $2,156,000 0% Account Detail - Expenditures
Expenditures
1004010 - BUILDING
51100 - Full Time Wages $982,168 $1,032,581 $1,153,059 $1,184,852 3% 51110 - Overtime Wages $10,441 $13,230 $12,000 $12,000 0% 51120 - Part Time Wages $6,544 – – $0 –
51200 - Fringe Benefits $374,042 $367,448 $487,738 $461,702 -5% 51220 - Retiree Expense $15,890 $15,852 $16,450 $0 -100% 51300 - Payroll Taxes $14,126 $14,829 $29,458 $30,214 3% 52010 - Utilities-Electricity $30,820 $29,304 $40,430 $41,000 1% 52020 - Utilities-Water Usage $760 $1,063 $975 $1,020 5% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
64 52030 - Utilities-Natural Gas $1,790 $1,776 $1,893 $1,950 3% 52060 - Telephone $2,737 $2,357 $3,183 $3,183 0%
52110 - Supplies $4,948 $5,315 $6,000 $8,700 45%
52130 - Subs /Publications / Dues $1,523 $1,213 $6,100 $3,130 -49% 52140 - Training And Education $4,188 $5,289 $9,450 $8,600 -9% 52150 - Travel & Meetings $30 $3,702 $11,800 $13,600 15% 52170 - Advertising/Legal Notices $255 $814 $1,000 $1,000 0% 52180 - Recruitment Expenditures $305 $1,399 $2,000 $2,000 0% 52201 - Vehicle Fuel $5,978 $4,429 $5,000 $5,000 0%
52230 - Vehicle Expense $2,494 $783 $2,000 $1,500 -25%
52240 - Small Tools & Furniture <$5000 – $441 $800 $1,200 50% 52300 - Contract Services $272,398 $227,468 $187,500 $221,500 18% 52340 - Insurance – $7,901 – $0 –
52350 - Legal $4,859 $2,133 $7,170 $3,000 -58%
55045 - Vehicles $185,441 – – $0 –
1004010 - BUILDING TOTAL $1,921,738 $1,739,328 $1,984,006 $2,005,150 1% EXPENDITURES TOTAL $1,921,738 $1,739,328 $1,984,006 $2,005,150 1% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
65 Business License
FY26 - 27 Division Summary
66 Below are tables that contain the Business License Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Licenses & Permits $492,300 $524,494 $535,000 $550,600 3% Fines & Forfeitures $13,595 $14,261 $15,000 $22,000 47% Charges for Services $317,230 $436,753 $495,000 $540,000 9% Non-Operating Revenues – $1,383 $0 $0 –
REVENUES TOTAL $823,124 $976,891 $1,045,000 $1,112,600 6% Division Expenditures by Type
Expenditures
Personnel $385,476 $408,357 $472,696 $557,554 18%
Operations & Maintenance $17,646 $27,571 $32,743 $37,149 13% EXPENDITURES TOTAL $403,122 $435,928 $505,439 $594,703 18% Account Detail - Revenues
Revenues
1004040 - BUSINESS LICENSES
41100 - Business Licenses $194,857 $200,824 $220,000 $226,600 3% 41101 - Business Licenses Renewal Fees $297,443 $323,670 $315,000 $324,000 3% 42150 - Penalty/Late Fee $8,398 $6,578 $10,000 $12,000 20% 42151 - Rental Business License Penalty/Late Fee $5,197 $7,683 $5,000 $10,000 100% 44317 - Commercial Rental Bus Lic Fee – – – $30,000 –
44315 - Residential Rental Bus Lic Fee $127,795 $225,529 $300,000 $300,000 0% 44316 - Residential Rental Business License
Renewal Fee $189,435 $211,224 $195,000 $210,000 8%
47400 - Miscellaneous Revenues – $1,383 $0 $0 –
1004040 - BUSINESS LICENSES TOTAL $823,124 $976,891 $1,045,000 $1,112,600 6% REVENUES TOTAL $823,124 $976,891 $1,045,000 $1,112,600 6% Account Detail - Expenditures
Expenditures
1004040 - BUSINESS LICENSES
51100 - Full Time Wages $274,073 $273,754 $304,583 $378,158 24% 51110 - Overtime Wages – $1 $1,500 $1,500 0%
51120 - Part Time Wages – $26,740 $34,991 $0 -100%
51200 - Fringe Benefits $107,365 $103,397 $120,571 $168,253 40% 51201 - Fringe Benefits PT – – $2,472 $0 -100%
51300 - Payroll Taxes $4,038 $4,464 $7,801 $9,643 24%
51301 - PT Payroll Tax – – $778 $0 -100%
52010 - Utilities-Electricity $1,150 $1,093 $1,980 $2,020 2% 52020 - Utilities-Water Usage $28 $40 $160 $168 5%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
67 52030 - Utilities-Natural Gas $67 $67 $263 $271 3%
52060 - Telephone – – $540 $540 0%
52110 - Supplies $14,762 $17,897 $18,000 $20,000 11%
52130 - Subs /Publications / Dues $150 $150 $300 $400 33% 52140 - Training And Education – $80 $1,200 $1,200 0%
52150 - Travel & Meetings – – $800 $2,100 163%
52170 - Advertising/Legal Notices – $10 – $0 –
52240 - Small Tools & Furniture <$5000 $308 $130 $500 $500 0% 52300 - Contract Services $671 $3,402 $5,000 $4,950 -1% 52350 - Legal $511 $4,701 $4,000 $5,000 25%
1004040 - BUSINESS LICENSES TOTAL $403,122 $435,928 $505,439 $594,703 18% EXPENDITURES TOTAL $403,122 $435,928 $505,439 $594,703 18% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
68 City Manager's Office
FY26-27 Department Summary
69 Organizational Chart
Department Overview
The City Manager's department oversees the budgets for several key divisions, including the City Council, City Clerk, City Attorney, Economic Development, and Public Information Office. The department is responsible for implementing the goals, objectives, and policy directives set by the City Council and provides leadership and coordination across all city departments. The City Manager, along with three Deputy City Managers, form the Executive Management Team, to which all other city departments and enterprises report.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
CITY MANAGEMENT 21 25 32 35
COUNT 21 25 32 35
70 Department Strategic Goals
Foster positive organizational culture: Cultivate strong management relationships to enhance collaboration and communication across the organization.

Ensure long-term fiscal sustainability: Maintain the City's financial health through proactive and strategic long-term planning.

Optimize public safety response: Collaborate with Police and Fire departments to enhance public safety services in a fiscally responsible manner.

Enhance communication and customer service: Improve communication with employees and residents to deliver exceptional customer service.

Drive operational efficiency: Evaluate departments to identify and implement cost savings, efficiencies, and service improvements.

Strengthen public trust: Utilize internal and external communication strategies to improve public perception of city services.

Invest in employee success: Prioritize employee safety and development to ensure the delivery of high-quality services.

Department Revenues
The City Manager's department does not generate direct revenue. The proposed revenue of $9,842,949 is primarily derived from interfund reimbursements, supported by grant funding, that cover the Wellness Center's operating costs. Additional revenue sources include property tax allocations to the Successor Agency to the Redevelopment Agency (RDA), as well as interest income and revenue from leasing the Agency reader board.

The pie chart below shows the City Manager's Office's overall revenues by division.

Department Revenues by Division
$9,842,949.00
Revenues in 2027
SUCC AGY-BV 80%-BV R...

Other
SA - 06 SERIES A DEB... READERBOARD
CITY HSNG ASSET SUCC...

Wellness Center
Data Updated May 26, 2026, 4:07
PM
71 Department Expenditures
The City Manager’s Office projected expenditures of $17,348,946 are primarily allocated to several key areas that support the City’s financial obligations and administrative operations. A significant portion of the budget is dedicated to Redevelopment Agency (RDA) bond debt service, including both principal and interest payments, which reflect the City’s ongoing commitment to meeting its long-term financial liabilities. In addition, expenditures for contract services cover specialized professional support and external services necessary for efficient operations. Lastly, full-time wages account for the compensation of permanent staff within the City Manager’s Office, ensuring the department is adequately staffed to carry out its responsibilities. Together, these expenditure categories make up the majority of the department’s budget and are essential to maintaining effective governance and fiscal stability.

The tables below show the City Manager's Office's overall expenditures by division.

Department Expenditures by Division
$17,348,946.42
Expenses in 2027
Wellness Center
PLANNING - MS P WELL...

SUCC AGY-BV 80%-BV R...

SA - 06 SERIES A DEB...

Other

CITY MANAGER
Data Updated May 26, 2026, 4:07
PM
72 Department Revenues by Type
Revenues
Taxes $4,874,799 $4,329,138 $5,662,183 $4,300,000 -24%
Intergovernmental – $229,681 – $0 –
Charges for Services $237 $1,912 $430 $270 -37%
Investment Income $1,376,839 $1,407,414 $1,447,755 $1,005,105 -31% Non-Operating Revenues $125,000 $956,541 $0 $4,537,574 – REVENUES TOTAL $6,376,875 $6,924,686 $7,110,368 $9,842,949 38% Department Expenditures by Type
Expenditures
Personnel $2,407,868 $2,807,958 $3,102,993 $4,102,624 32% Operations & Maintenance $2,994,910 $5,807,704 $7,944,913 $8,632,351 9% Non-Operating $2,755,172 $3,294,457 $3,300,570 $4,492,975 36% Capital – $84,371 – $120,996 –
EXPENDITURES TOTAL $8,157,950 $11,994,491 $14,348,476 $17,348,946 21% Links to Divisions
City Manager
City Clerk/City Council
Economic Development
Public Information Office
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
73 City Manager
FY26-27 Division Summary
74 The following tables contain detailed views of the City Manager Division's revenues and expenditures.

Division Expenditures by Type
Expenditures
Personnel $820,944 $1,225,322 $960,817 $1,159,846 21%
Operations & Maintenance $559,350 $394,005 $906,360 $905,260 0% EXPENDITURES TOTAL $1,380,294 $1,619,327 $1,867,177 $2,065,106 11% Account Detail - Expenditures
Expenditures
1001200 - CITY MANAGER
51100 - Full Time Wages $478,440 $599,019 $455,431 $557,335 22% 51110 - Overtime Wages $236 $492 $1,200 $1,200 0%
51120 - Part Time Wages $8,091 – – $0 –
51200 - Fringe Benefits $168,774 $209,382 $175,280 $228,640 30% 51220 - Retiree Expense $60,613 $64,376 $68,236 $69,170 1% 51300 - Payroll Taxes $7,053 $8,750 $11,644 $14,212 22% 52165 - City Outreach Events – $3,354 $5,500 $14,500 164% 52010 - Utilities-Electricity $42,596 $38,488 $48,700 $40,000 -18% 52020 - Utilities-Water Usage $1,050 $1,469 $1,500 $1,750 17% 52030 - Utilities-Natural Gas $2,475 $2,456 $2,700 $2,650 -2% 52060 - Telephone – $4,637 $4,740 $5,400 14%
52110 - Supplies $18,503 $16,274 $20,000 $19,275 -4%
52130 - Subs /Publications / Dues $7,437 $9,585 $10,500 $11,200 7% 52140 - Training And Education $22,562 $3,959 $28,675 $32,015 12% 52150 - Travel & Meetings $51,304 $73,452 $82,045 $79,970 -3% 52170 - Advertising/Legal Notices – $1,158 $1,500 $6,300 320% 52180 - Recruitment Expenditures – – $500 $0 -100%
52201 - Vehicle Fuel $2,190 $1,865 $3,000 $2,500 -17%
52230 - Vehicle Expense $2,231 $363 $2,500 $2,500 0%
52300 - Contract Services $64,083 $31,977 $179,500 $262,200 46% 52340 - Insurance – $12,383 – $0 –
52350 - Legal $0 – $25,000 $0 -100%
1001200 - CITY MANAGER TOTAL $937,637 $1,083,440 $1,128,151 $1,350,817 20% 1001202 - CITY ATTORNEY
52350 - Legal $344,920 $192,585 $490,000 $425,000 -13%
1001202 - CITY ATTORNEY TOTAL $344,920 $192,585 $490,000 $425,000 -13% 1051200 - MEAS P - CITY MANAGER
51100 - Full Time Wages $70,885 $248,581 $175,307 $201,264 15% 51110 - Overtime Wages – $65 $300 $300 0%
51200 - Fringe Benefits $25,805 $91,000 $68,985 $82,594 20% 51300 - Payroll Taxes $1,047 $3,656 $4,434 $5,132 16%
1051200 - MEAS P - CITY MANAGER TOTAL $97,738 $343,302 $249,026 $289,290 16% EXPENDITURES TOTAL $1,380,294 $1,619,327 $1,867,177 $2,065,106 11% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
75 City Clerk & City Council
FY26-27 Division Summary
76 Below are tables that contain the City Clerk & City Council Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Charges for Services $237 $1,912 $430 $270 -37%
REVENUES TOTAL $237 $1,912 $430 $270 -37%
Division Expenditures by Type
Expenditures
Personnel $674,335 $767,027 $1,064,064 $1,151,423 8%
Operations & Maintenance $249,208 $300,385 $328,621 $684,747 108% EXPENDITURES TOTAL $923,543 $1,067,412 $1,392,685 $1,836,170 32% Account Detail - Revenues
Revenues
1001250 - CITY CLERK
44100 - Copy/Printing Fees $96 $1,567 $200 $20 -90%
44140 - Filing Fees $141 $345 $230 $250 9%
1001250 - CITY CLERK TOTAL $237 $1,912 $430 $270 -37%
REVENUES TOTAL $237 $1,912 $430 $270 -37%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
77 Account Detail - Expenditures
Expenditures
1001220 - CITY COUNCIL
51100 - Full Time Wages $75,109 $95,169 $114,000 $114,000 0% 51200 - Fringe Benefits $58,525 $62,013 $58,968 $92,356 57% 51220 - Retiree Expense $5,583 $6,341 $8,088 $8,024 -1% 51300 - Payroll Taxes $1,388 $1,651 $2,907 $2,907 0%
52010 - Utilities-Electricity $26,496 $25,193 $28,195 $26,500 -6% 52020 - Utilities-Water Usage $653 $914 $1,058 $1,200 13% 52030 - Utilities-Natural Gas $1,540 $1,528 $2,000 $1,600 -20% 52060 - Telephone – $3,627 $4,423 $4,500 2%
52110 - Supplies $3,310 $2,928 $3,500 $3,500 0%
52130 - Subs /Publications / Dues $70,075 $99,757 $125,233 $137,495 10% 52140 - Training And Education – – – $62,500 –
52150 - Travel & Meetings $27,165 $46,230 $59,632 $37,132 -38% 52300 - Contract Services $56,053 $51,867 $69,460 $53,060 -24% 1001220 - CITY COUNCIL TOTAL $325,896 $397,217 $477,464 $544,774 14% 1001250 - CITY CLERK
51100 - Full Time Wages $360,662 $413,040 $578,934 $616,041 6% 51110 - Overtime Wages – $2,984 $3,000 $3,000 0%
51200 - Fringe Benefits $153,049 $165,051 $266,735 $280,950 5% 51220 - Retiree Expense $14,847 $14,760 $16,602 $18,437 11% 51300 - Payroll Taxes $5,171 $6,018 $14,830 $15,709 6%
52010 - Utilities-Electricity $6,716 $6,385 $7,146 $7,200 1% 52020 - Utilities-Water Usage $166 $232 $268 $270 1%
52030 - Utilities-Natural Gas $391 $388 $421 $400 -5%
52060 - Telephone – $494 $549 $500 -9%
52110 - Supplies $2,827 $1,730 $2,000 $2,800 40%
52130 - Subs /Publications / Dues $365 $635 $1,250 $1,340 7% 52140 - Training And Education $400 – $3,000 $5,400 80% 52150 - Travel & Meetings $795 -$246 $1,200 $4,500 275% 52170 - Advertising/Legal Notices $105 $425 $750 $750 0% 52300 - Contract Services $52,153 $20,802 $14,300 $27,600 93% 52340 - Insurance – – $4,236 $0 -100%
1001250 - CITY CLERK TOTAL $597,647 $632,697 $915,221 $984,896 8% 1001251 - CITY CLERK - ELECTIONS
52170 - Advertising/Legal Notices – $746 – $1,500 –
52300 - Contract Services – $36,751 – $305,000 –
1001251 - CITY CLERK - ELECTIONS TOTAL – $37,497 – $306,500 – EXPENDITURES TOTAL $923,543 $1,067,412 $1,392,685 $1,836,170 32% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
78 Economic Development
FY26-27 Division Summary
79 Division Overview
The Economic Development Division supports a strong and resilient community by enhancing quality of life and advancing business and development growth throughout Victorville. The division leads efforts to attract and retain businesses, support strategic development, expand housing opportunities, and implement the City’s Homelessness Solutions Program to provide coordinated services for those in need.

The division promotes a balanced mix of residential, commercial, and industrial development through job creation, marketing, and site selection support, while providing resources to the local business community. It also plays a key role in supporting the City’s airport and municipal utilities, including water, gas, and electric services, by helping expand customer bases and serving as a liaison for new development projects.

City-wide real estate transactions are also administered under Economic Development. This includes marketing the sale of surplus properties on various real estate platforms, performing and managing various real estate transactions by negotiating the sale, acquisition, or leasing of real property for the City and its various enterprises, ensuring compliance with the State’s Surplus Land Act. As the Successor Agency to the former Victorville Redevelopment Agency, the division oversees the wind-down of redevelopment obligations, including property disposition and repayment of enforceable obligations such as bond debt. In its role as the Housing Assets Successor Agency, the division facilitates the development of affordable housing through strategic partnerships and manages existing housing agreements.

The division also administers key funding programs, including the Community Development Block Grant (CDBG), HOME Investment Partnerships (HOME), and Permanent Local Housing Allocation (PLHA) programs, which support local community development, housing activities, and public services, with a focus on providing decent housing, suitable living environments, and expanded economic opportunities for low- and moderate-income individuals and families.
80 Additionally, the division implements the Homelessness Solutions Strategic Action Plan, including shelter operations, coordinating outreach with service providers, and reducing homelessness. This includes oversight of the City’s Wellness Center, a 170-bed emergency and interim housing facility providing wraparound supportive services. Staff actively pursue and administer grant funding to sustain and expand these efforts, securing 15 grants and approximately $4 million in federal, state, county, and private funding for FY 2026–27.

Division Strategic Goals
Continue business attraction efforts, including marketing the City for new retail and industrial development
Leverage available tools and incentives to retain local businesses and assist small businesses Continue the wind-down of the redevelopment agency, including property disposition in accordance with the Long Range Property Management Plan (LRPMP)
Support the growth of the City’s airport, water, and municipal utilities enterprises by expanding customer bases.

Assist City departments with the acquisition and disposition of real properties Expand the City’s affordable housing inventory through strategic partnerships and development opportunities
Secure and Administer Funding to expand housing options and supportive services.

Pursue additional funding sources through grants and partnerships to support homelessness programs and services
Continue to implement the Homelessness Solutions Strategic Action Plan, including the operation of the City’s Wellness Center.

The tables below contain the Economic Development Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Taxes $4,874,799 $4,329,138 $5,662,183 $4,300,000 -24%
Investment Income $2,100,098 $3,318,229 $1,447,755 $1,005,105 -31% Non-Operating Revenues $125,000 $250,000 $0 $4,537,574 – REVENUES TOTAL $7,099,897 $7,897,367 $7,109,938 $9,842,679 38% Division Expenditures by Type
Expenditures
Personnel $178,479 $127,601 $530,356 $1,049,381 98%
Operations & Maintenance $367,684 $1,810,260 $6,585,331 $6,917,412 5% Non-Operating $2,365,267 $2,894,355 $3,300,570 $4,492,975 36% Capital – $0 – $120,996 –
EXPENDITURES TOTAL $2,911,429 $4,832,216 $10,416,257 $12,580,765 21% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
81 Account Detail - Revenues
Revenues
2604025 - Wellness Center
45360 - City Bed Fee – – $446,400 $0 -100%
47230 - Reimbursements - Other – – – $4,537,574 –
2604025 - WELLNESS CENTER TOTAL – – $446,400 $4,537,574 916% 1003006 - READERBOARD
45220 - Leases - Ground $8,001 $8,000 $134,250 $138,000 3% 1003006 - READERBOARD TOTAL $8,001 $8,000 $134,250 $138,000 3% 1054020W - PLANNING - MS P WELLNESS
CENTER
45360 - City Bed Fee $768,238 $1,955,951 – $0 –
1054020W - PLANNING - MS P WELLNESS
CENTER TOTAL $768,238 $1,955,951 – $0 –
2053080 - CITY HSNG ASSET SUCCESSOR FUND
45110 - Interest Income $686,524 $651,803 $229,770 $229,770 0% 47110 - Transfers In $125,000 $250,000 – $0 –
2053080 - CITY HSNG ASSET SUCCESSOR
FUND TOTAL $811,524 $901,803 $229,770 $229,770 0%
3030218 - SA - 02 SERIES A DEBT SVC
45110 - Interest Income $19,789 $18,154 $19,789 $19,789 0% 3030218 - SA - 02 SERIES A DEBT SVC TOTAL $19,789 $18,154 $19,789 $19,789 0% 3030219 - SA - 03 SERIES A DEBT SVC
45110 - Interest Income $17,014 $15,696 $17,014 $17,014 0% 3030219 - SA - 03 SERIES A DEBT SVC TOTAL $17,014 $15,696 $17,014 $17,014 0% 3030220 - SA - 03 SERIES B DEBT SVC
45110 - Interest Income $8,508 $7,850 $8,508 $8,508 0%
3030220 - SA - 03 SERIES B DEBT SVC TOTAL $8,508 $7,850 $8,508 $8,508 0% 3030221 - SA - 06 SERIES A DEBT SVC
45110 - Interest Income $62,160 $57,646 $62,160 $62,160 0% 3030221 - SA - 06 SERIES A DEBT SVC TOTAL $62,160 $57,646 $62,160 $62,160 0% 3033010 - SUCC AGY-BV 80%-BV RD
40100 - Property Tax $4,874,799 $4,329,138 $5,662,183 $4,300,000 -24% 45110 - Interest Income $529,864 $603,129 $529,864 $529,864 0% 3033010 - SUCC AGY-BV 80%-BV RD TOTAL $5,404,663 $4,932,267 $6,192,047 $4,829,864 -22% REVENUES TOTAL $7,099,897 $7,897,367 $7,109,938 $9,842,679 38% Account Detail - Expenditures
Expenditures
2604025 - Wellness Center
51100 - Full Time Wages – $112 $0 $50,000 –
51200 - Fringe Benefits – $13 $0 $5,500 –
51300 - Payroll Taxes – $1 $0 $650 –
52010 - Utilities-Electricity – – $228,250 $225,000 -1% 52020 - Utilities-Water Usage – – $50,000 $50,000 0%
52030 - Utilities-Natural Gas – – $16,400 $16,000 -2%
52060 - Telephone – – $20,401 $20,400 0%
52110 - Supplies – – $10,000 $9,150 -8%
52112 - Sanitary Supplies – – $7,500 $2,400 -68%
52240 - Small Tools & Furniture <$5000 – – $10,000 $6,200 -38% 52300 - Contract Services – – $3,269,600 $3,249,223 -1% 52350 - Legal – – $50,000 $50,000 0%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
82 52410 - Building Maintenance – – $66,590 $55,070 -17% 52420 - Grounds Maintenance – – – $86,000 –
52450 - Vandalism/Accidents – – $2,500 $2,500 0%
55060 - Buildings & Building Imprvmnts – – – $46,000 –
2604025 - WELLNESS CENTER TOTAL – $126 $3,731,241 $3,874,093 4% 1003006 - READERBOARD
52010 - Utilities-Electricity – – $10,850 $11,000 1%
52300 - Contract Services – $413 $93,500 $52,005 -44%
55070 - Improvements Not Buildings – – – $74,996 –
1003006 - READERBOARD TOTAL – $413 $104,350 $138,001 32% 1003080 - ECONOMIC DEVELOPMENT
51001 - Contra-Exp-Wages – – -$184,561 -$169,476 -8%
51100 - Full Time Wages $2,914 – $370,285 $536,244 45%
51200 - Fringe Benefits $753 $1 $190,096 $246,497 30%
51300 - Payroll Taxes $44 $3 $9,442 $13,674 45%
52165 - City Outreach Events – – – $5,000 –
52110 - Supplies – – – $2,000 –
52130 - Subs /Publications / Dues – – – $1,164 –
52140 - Training And Education – – – $600 –
52150 - Travel & Meetings – – – $1,400 –
52201 - Vehicle Fuel – – – $1,200 –
52230 - Vehicle Expense – – – $500 –
52300 - Contract Services – – $22,213 $23,000 4%
52340 - Insurance – – $4,236 $10,434 146%
52350 - Legal – – – $25,000 –
1003080 - ECONOMIC DEVELOPMENT TOTAL $3,710 $4 $411,711 $697,238 69% 1054020W - PLANNING - MS P WELLNESS
CENTER
52300 - Contract Services $0 $1,368,000 $1,600,000 $1,600,000 0% 1054020W - PLANNING - MS P WELLNESS
CENTER TOTAL $0 $1,368,000 $1,600,000 $1,600,000 0%
2053080 - CITY HSNG ASSET SUCCESSOR FUND
51100 - Full Time Wages $41,378 $49,343 $54,503 $227,156 317% 51110 - Overtime Wages – – $200 $200 0%
51200 - Fringe Benefits $15,021 $31,215 $21,793 $85,246 291% 51300 - Payroll Taxes $598 $724 $1,397 $5,792 315%
52010 - Utilities-Electricity $10,587 $10,628 $14,000 $14,300 2% 52020 - Utilities-Water Usage $1,381 $1,632 $2,045 $2,140 5% 52030 - Utilities-Natural Gas $650 $656 $700 $725 4%
52060 - Telephone – $84 $100 $700 600%
52110 - Supplies $552 $243 $1,000 $1,500 50%
52130 - Subs /Publications / Dues – – – $1,700 –
52140 - Training And Education $274 $467 $2,500 $9,600 284% 52150 - Travel & Meetings – $711 $3,000 $11,700 290%
52180 - Recruitment Expenditures – – $200 $200 0%
52201 - Vehicle Fuel $256 $311 $375 $390 4%
52220 - Equipment Expense – – $100 $500 400%
52230 - Vehicle Expense $8 $380 $575 $575 0%
52300 - Contract Services $100,036 $216,486 $276,175 $324,610 18% 52340 - Insurance – $2,752 $2,797 $3,751 34%
52350 - Legal $54,866 $17,992 $262,000 $277,000 6%
52360 - Federal/State /Local Fees -$39,075 $636 $667 $750 12% 54010 - Transfers Out $268,743 – – $0 –
54020 - Cost Allocations Paid $13,347 $13,921 $86,549 $89,145 3% 2053080 - CITY HSNG ASSET SUCCESSOR
FUND TOTAL $468,622 $348,181 $730,676 $1,057,681 45%
3030218 - SA - 02 SERIES A DEBT SVC
54110 - Debt Service Principal $0 $0 $450,000 $480,000 7% 54120 - Debt Service Interest $221,400 $199,790 $179,118 $155,288 -13% 3030218 - SA - 02 SERIES A DEBT SVC TOTAL $221,400 $199,790 $629,118 $635,288 1% 3030219 - SA - 03 SERIES A DEBT SVC
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
83 54110 - Debt Service Principal $0 $0 $480,000 $505,000 5% 54120 - Debt Service Interest $234,400 $211,817 $190,275 $165,650 -13% 3030219 - SA - 03 SERIES A DEBT SVC TOTAL $234,400 $211,817 $670,275 $670,650 0% 3030220 - SA - 03 SERIES B DEBT SVC
54110 - Debt Service Principal $0 $0 $240,000 $245,000 2% 54120 - Debt Service Interest $115,171 $104,119 $96,463 $81,338 -16% 3030220 - SA - 03 SERIES B DEBT SVC TOTAL $115,171 $104,119 $336,463 $326,338 -3% 3030221 - SA - 06 SERIES A DEBT SVC
54110 - Debt Service Principal $0 $0 $670,000 $710,000 6% 54120 - Debt Service Interest $942,388 $905,450 $869,700 $828,300 -5% 3030221 - SA - 06 SERIES A DEBT SVC TOTAL $942,388 $905,450 $1,539,700 $1,538,300 0% 3033010 - SUCC AGY-BV 80%-BV RD
51100 - Full Time Wages $78,700 $31,462 $46,825 $32,762 -30% 51200 - Fringe Benefits $23,864 $11,832 $17,078 $11,799 -31% 51300 - Payroll Taxes $1,175 $471 $1,197 $835 -30%
52010 - Utilities-Electricity – – $1,540 $1,456 -5%
52020 - Utilities-Water Usage – – $750 $676 -10%
52030 - Utilities-Natural Gas – – $510 $468 -8%
52110 - Supplies $30 $10 $50 $50 0%
52150 - Travel & Meetings – – $2,000 $2,000 0%
52300 - Contract Services $19,954 $17,826 $285,000 $294,000 3% 52350 - Legal $10,104 $125 $19,000 $18,800 -1%
52360 - Federal/State /Local Fees $58 $11 $300 $75 -75% 54010 - Transfers Out $125,000 $946,966 $0 $1,195,480 – 54020 - Cost Allocations Paid $15,000 $15,000 $26,965 $27,774 3% 54050 - Uncollectable Write-Offs $411,000 $455,250 – $0 – 54120 - Debt Service Interest $9,000 $9,000 – $0 –
54140 - Trustee Service Fee $9,819 $9,969 $11,500 $10,000 -13% 3033010 - SUCC AGY-BV 80%-BV RD TOTAL $703,703 $1,497,922 $412,715 $1,596,176 287% 4100030E - WATER ADMINISTRATION EDD
51110 - Overtime Wages – – $525 $625 19%
51120 - Part Time Wages $3,458 $597 – $0 –
51300 - Payroll Taxes $50 $9 – $0 –
52165 - City Outreach Events – – $1,250 $8,750 600%
52060 - Telephone – $174 $250 $375 50%
52110 - Supplies $1,077 $416 $525 $550 5%
52130 - Subs /Publications / Dues – $1,524 $2,375 $2,425 2% 52140 - Training And Education $750 – $1,375 $1,025 -25% 52150 - Travel & Meetings $11,372 $8,612 $11,775 $11,313 -4% 52160 - Marketing & Promotion $28,072 $25,546 $30,650 $32,963 8% 52170 - Advertising/Legal Notices $3,334 $3,011 $5,775 $6,725 16% 52180 - Recruitment Expenditures – – $200 $250 25%
52201 - Vehicle Fuel – $35 $375 $500 33%
52220 - Equipment Expense – $873 $375 $0 -100%
52230 - Vehicle Expense – $217 $500 $500 0%
52300 - Contract Services $7,375 $2,323 $6,550 $45,750 598% 54010 - Transfers Out – $5,769 – – –
4100030E - WATER ADMINISTRATION EDD TOTAL $55,488 $49,105 $62,500 $111,750 79% 4120710E - WASTEWATER TREATMENT EDD
51110 - Overtime Wages – – $525 $625 19%
51120 - Part Time Wages $3,458 $597 – $0 –
51300 - Payroll Taxes $50 $9 – $0 –
52165 - City Outreach Events – – $1,250 $8,750 600%
52060 - Telephone – $174 $250 $375 50%
52110 - Supplies $1,046 $406 $525 $550 5%
52130 - Subs /Publications / Dues – $1,524 $2,375 $2,425 2% 52140 - Training And Education $750 – $1,375 $1,025 -25% 52150 - Travel & Meetings $11,372 $8,613 $11,775 $11,313 -4% 52160 - Marketing & Promotion $28,056 $25,544 $30,650 $32,963 8% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
84 52170 - Advertising/Legal Notices $3,336 $3,011 $5,775 $6,725 16% 52180 - Recruitment Expenditures – – $200 $250 25%
52201 - Vehicle Fuel – $35 $375 $500 33%
52220 - Equipment Expense – $873 $375 $0 -100%
52230 - Vehicle Expense – $217 $500 $500 0%
52300 - Contract Services $7,375 $2,323 $6,550 $45,750 598% 54010 - Transfers Out – $5,769 – – –
4120710E - WASTEWATER TREATMENT EDD TOTAL $55,443 $49,094 $62,500 $111,750 79% 4202076E - VMUS ELECTRIC EDD
51110 - Overtime Wages – – $525 $625 19%
51120 - Part Time Wages $3,458 $597 – $0 –
51300 - Payroll Taxes $50 $9 – $0 –
52165 - City Outreach Events – – $1,250 $8,750 600%
52060 - Telephone – $174 $250 $375 50%
52110 - Supplies $1,107 $406 $525 $550 5%
52130 - Subs /Publications / Dues – $1,524 $2,375 $2,425 2% 52140 - Training And Education $750 – $1,375 $1,025 -25% 52150 - Travel & Meetings $11,372 $8,616 $11,775 $11,313 -4% 52160 - Marketing & Promotion $28,053 $25,546 $30,650 $32,963 8% 52170 - Advertising/Legal Notices $3,334 $3,011 $5,775 $6,725 16% 52180 - Recruitment Expenditures – – $200 $250 25%
52201 - Vehicle Fuel – $35 $375 $500 33%
52220 - Equipment Expense – $873 $375 $0 -100%
52230 - Vehicle Expense – $217 $500 $500 0%
52300 - Contract Services $7,375 $2,323 $6,550 $45,750 598% 54010 - Transfers Out – $5,769 – – –
4202076E - VMUS ELECTRIC EDD TOTAL $55,499 $49,098 $62,500 $111,750 79% 4500301E - AP BUS DEV EDD
51110 - Overtime Wages – – $347 $413 19%
51120 - Part Time Wages $2,282 $394 – $0 –
51300 - Payroll Taxes $33 $6 – $0 –
52165 - City Outreach Events – – $825 $5,775 600%
52060 - Telephone – $115 $165 $248 50%
52110 - Supplies $766 $268 $347 $363 5%
52130 - Subs /Publications / Dues – $1,005 $1,568 $1,601 2% 52140 - Training And Education $495 – $908 $677 -25%
52150 - Travel & Meetings $7,454 $5,686 $7,772 $7,466 -4% 52160 - Marketing & Promotion $18,549 $16,860 $20,229 $21,755 8% 52170 - Advertising/Legal Notices $2,200 $1,986 $3,812 $4,439 16% 52180 - Recruitment Expenditures – – $132 $165 25%
52201 - Vehicle Fuel – $23 $248 $330 33%
52220 - Equipment Expense – $576 $248 $0 -100%
52230 - Vehicle Expense – $143 $330 $330 0%
52300 - Contract Services $4,868 $1,533 $4,323 $30,195 598% 54010 - Transfers Out – $3,807 – – –
4500301E - AP BUS DEV EDD TOTAL $36,648 $32,402 $41,254 $73,755 79% 4520145E - OFF AP OPS PARCELS B&D MKTG
51110 - Overtime Wages – – $179 $213 19%
51120 - Part Time Wages $1,176 $203 – $0 –
51300 - Payroll Taxes $17 $3 – $0 –
52165 - City Outreach Events – – $425 $2,975 600%
52060 - Telephone – $59 $85 $128 50%
52110 - Supplies $422 $138 $179 $187 4%
52130 - Subs /Publications / Dues – $519 $808 $825 2%
52140 - Training And Education $255 – $468 $349 -26%
52150 - Travel & Meetings $3,918 $2,929 $4,004 $3,846 -4% 52160 - Marketing & Promotion $9,529 $8,686 $10,421 $11,207 8% 52170 - Advertising/Legal Notices $1,133 $1,025 $1,964 $2,287 16% 52180 - Recruitment Expenditures – – $68 $85 25%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
85 52201 - Vehicle Fuel – $12 $128 $170 33%
52220 - Equipment Expense – $297 $128 $0 -100%
52230 - Vehicle Expense – $74 $170 $170 0%
52300 - Contract Services $2,508 $790 $2,227 $15,555 598% 54010 - Transfers Out – $1,961 – – –
4520145E - OFF AP OPS PARCELS B&D MKTG TOTAL $18,957 $16,696 $21,254 $37,995 79% EXPENDITURES TOTAL $2,911,429 $4,832,216 $10,416,257 $12,580,765 21% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
86 Public Information Office
FY26-27 Division Summary
87 The City of Victorville Public Information Office (PIO) is responsible for managing communication between the City government and the public, ensuring transparency, accuracy, and timely dissemination of information. The office develops and distributes press releases, coordinates media relations, manages official City social media platforms, and provides updates on City programs, services, and emergency situations. It also supports community engagement by promoting public events, responding to inquiries, and helping residents stay informed about local policies and initiatives. Through these efforts, the PIO enhances public awareness, fosters trust in City operations, and ensures consistent messaging across all departments.

The tables below contain the Public Information Office Division's detailed expenditures.

Division Expenditures by Type
Expenditures
Personnel $455,313 $492,639 $547,756 $741,973 35%
Operations & Maintenance $74,777 $91,664 $124,601 $124,932 0% Capital – $25,475 – $0 –
EXPENDITURES TOTAL $530,091 $609,778 $672,357 $866,905 29% Account Detail - Expenditures
Expenditures
1001230 - PUBLIC INFORMATION
51100 - Full Time Wages $323,651 $353,914 $382,518 $496,778 30% 51110 - Overtime Wages $177 – $1,000 $1,000 0%
51200 - Fringe Benefits $126,661 $133,475 $154,484 $231,527 50% 51300 - Payroll Taxes $4,824 $5,249 $9,754 $12,668 30%
52165 - City Outreach Events – $25,964 $22,400 $15,600 -30% 52010 - Utilities-Electricity $6,716 $6,386 $7,200 $6,950 -3% 52020 - Utilities-Water Usage $166 $232 $240 $275 15%
52030 - Utilities-Natural Gas $389 $373 $420 $400 -5%
52060 - Telephone $377 $418 $495 $495 0%
52110 - Supplies $27,392 $15,219 $4,435 $2,230 -50%
52130 - Subs /Publications / Dues $550 $1,316 $1,760 $2,340 33% 52140 - Training And Education $1,630 – $1,700 $15,900 835% 52150 - Travel & Meetings $2,530 $6,963 $8,870 $8,120 -8% 52160 - Marketing & Promotion $9,523 $2,182 – $0 –
52170 - Advertising/Legal Notices $2,681 $9,813 $21,000 $18,000 -14% 52201 - Vehicle Fuel – – $750 $750 0%
52230 - Vehicle Expense – – $1,081 $772 -29%
52300 - Contract Services $22,824 $22,799 $54,250 $53,100 -2% 55045 - Vehicles – $25,475 – $0 –
1001230 - PUBLIC INFORMATION TOTAL $530,091 $609,778 $672,357 $866,905 29% EXPENDITURES TOTAL $530,091 $609,778 $672,357 $866,905 29% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
88 Southern California Logistics Airport
FY26-27 Department Summary
89 Organizational Chart
Department Overview
The Airport Department manages both On-Airport and Off-Airport Operations.

On-Airport Operations encompass aviation-specific facilities, supporting activities such as aircraft maintenance and painting, air ambulance services, aircraft asset management, aircraft development, and flight testing.

Off-Airport Operations support a diverse range of functions, including manufacturing, fabrication, sales, logistics, and warehousing.

The department is structured to ensure the effective and safe operation of the airport, and is organized as follows:

Administration Division:

This division (9 members) handles all business, regulatory, fiscal, development, construction, and personnel-related matters.

Airport Rescue and Firefighting (ARFF) Division:

Contracted Firefighters (8 members): Fulfills all Airport Rescue and Firefighting (ARFF) requirements in accordance with applicable regulations.

Airfield Maintenance Division:

This division (11 members) is responsible for the maintenance and repair of all Airport-owned grounds, buildings, and facilities, including the airfield, ensuring they are maintained and operated safely and in compliance with applicable laws, regulations, and lease terms.

Airport Operations Division:
90 Operations Team (6 members): This team is responsible for operational regulatory and safety compliance, after-hours representation, airfield revenue collection, security and access control, and the coordination of airport uses.

Contract Security Team (6 members): Provides security services.

Janitorial Services: Provided by a contracted vendor.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
SOUTHERN CALIFORNIA LOGISTICS AIRPORT 26 27 26 26
COUNT 26 27 26 26
Department Strategic Goals
Southern California Logistics Airport
Ensure safety and regulatory compliance: Operate a safe and secure airport in full compliance with all applicable laws and regulations.

Enhance financial sustainability: Improve the airport's financial self-sufficiency and strengthen its role as an economic driver for the community.

Drive On-Airport growth: Increase aircraft operations and revenue generation within the airport.

Expand tenant base: Promote the growth of the airport tenant base through facility redevelopment and new development.

Modernize facilities and infrastructure: Secure grant funding and reinvest revenue to improve aging facilities and infrastructure.

Department Revenue
For FY 2027, the Airport is proposing a total operating revenue budget of $35,223,071.17, supported by stable tenant activity and long-term lease agreements. Aircraft parking remains a key driver, with an estimated 300 to 310 aircraft parked monthly, consistent with FY 2026 levels, though subject to fluctuation based on global aviation market conditions, military activity, and potential impacts such as airline bankruptcies.

The Airport anticipates maintaining between 72 and 75 leases, reflecting a balanced transition of outgoing and incoming tenants, with lease rates determined primarily on a square-foot basis and aligned with regional aviation market comparables. The top revenue sources include five large wide-body capable hangars (Buildings 676, 678, 681, 746, and 747), all secured under multi-year leases with renewal options; aircraft parking operations; medium-sized hangars (Buildings 682, 683, 685, 756, and 761/771) that accommodate narrow-body aircraft and are also under long-term agreements; the recently renovated Building 686 warehouse with a multi-year lease expected to generate steady income; and ground leases, which continue to provide a significant and reliable revenue stream.

These revenue assumptions are based on existing lease agreements with multiple years remaining, providing a stable financial outlook for the upcoming fiscal year. 91 The pie chart below contains the Southern California Logistics Airport revenues by Division:

Department Revenue by Division
$35,223,071.17
Revenues in 2027

AIRPORT DEBT SERVICE
SCLA 2025A Series
Other
AIRPORT BLDG 676
AIRPORT BLDG 678

AIRPORT OPERATIONS
Department Expenditures
The Airport’s proposed expenditures of $34,675,884 are driven by several primary cost categories, with estimates based on historical spending patterns and current vendor contracts. Personnel costs represent a significant share, as Airport Maintenance staff are responsible for the repair, rehabilitation, and upkeep of extensive infrastructure, including runways, taxiways, and buildings, while Operations staff ensure compliance with FAA regulations and support daily functionality. Administrative staff manage tenant relationships, leases, invoicing, budgeting, forecasting, and major projects.

Contract services also comprise a major expense, covering essential functions such as security, U.S.

Customs support for international operations, environmental compliance, and ongoing maintenance and certification of critical systems. Aircraft Rescue and Fire Fighting (ARFF) services are required to accommodate medium and large aircraft, necessitating specialized training, certifications, and equipment, which are currently provided through a contracted service. Additional costs include Airport cost allocation charges assessed by the City, which fund centralized services such as human resources, finance, executive management, and information technology. Building maintenance represents another substantial expense due to the ongoing need for repairs, system upkeep, and modernization of aging facilities, including HVAC, plumbing, electrical, and structural components. Finally, insurance costs remain a significant expenditure, reflecting the need to adequately protect the Airport’s extensive assets.

Data Updated May 26, 2026, 4:07
PM
92 The pie chart below contains the Southern California Logistics Airport Expenditures by Division:

Department Expenditures by Division
$34,675,884.12
Expenses in 2027

AIRPORT OPERATIONS
SCLA 2025A Series
Other
SCLA 07 HSNG SET-ASI...

SCLA 06 REVENUE PARI...

SCLA 06 TAXABLE SUBO...

The tables below contain the overall revenues and expenditures for the Southern California Logistics Airport by type.

Department Revenues by Type
Revenues
Taxes $399,213 $208,410 $249,000 $245,000 -2%
Fines & Forfeitures $25,274 $28,817 $15,000 $15,000 0%
Charges for Services $1,949,360 $1,649,074 $1,298,700 $1,260,300 -3% Investment Income $14,866,316 $15,395,795 $12,306,126 $12,973,638 5% Sales of Assets – $1,375 $250 $250 0%
Non-Operating Revenues $24,915,209 $22,970,180 $23,886,720 $20,728,883 -13% REVENUES TOTAL $42,155,372 $40,253,650 $37,755,796 $35,223,071 -7% Department Expenditures by Type
Expenditures
Personnel $3,661,639 $3,907,677 $3,739,924 $3,983,870 7% Operations & Maintenance $14,654,503 $12,661,489 $7,562,413 $7,333,088 -3% Non-Operating $19,972,558 $17,879,586 $22,961,184 $20,718,927 -10% Capital $0 -$3,365,694 $8,016,360 $2,640,000 -67%
EXPENDITURES TOTAL $38,288,700 $31,083,060 $42,279,881 $34,675,884 -18% Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
93 Links to Divisions
On-Airport
Off-Airport Operations
SCLA Debt Service
94 The tables below contain the On-Airport Operations Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Taxes $399,213 $208,410 $249,000 $245,000 -2%
Fines & Forfeitures $25,274 $28,817 $15,000 $15,000 0%
Charges for Services $1,874,360 $1,589,074 $1,238,700 $1,185,300 -4% Investment Income $12,662,876 $11,950,061 $11,137,604 $11,419,629 3% Sales of Assets – $1,375 $250 $250 0%
Non-Operating Revenues $3,424,458 $1,535,833 $756,408 $807,497 7% REVENUES TOTAL $18,386,181 $15,313,569 $13,396,962 $13,672,676 2% Division Expenditures by Type
Expenditures
Personnel $3,661,639 $3,907,677 $3,739,924 $3,983,870 7% Operations & Maintenance $8,668,380 $7,056,534 $7,334,200 $6,569,550 -10% Non-Operating $991,804 $1,249,504 $951,103 $975,826 3%
Capital $0 -$3,365,694 $5,311,637 $2,215,000 -58%
EXPENDITURES TOTAL $13,321,823 $8,848,021 $17,336,864 $13,744,246 -21% On-Airport Operations
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
95 Account Detail - Revenues
Revenues
4500125 - AIRPORT OPERATIONS $6,332,327 $3,356,793 $2,456,716 $2,544,498 4% 4501102A - AIRPORT BLDG 564 $12,360 $12,360 $12,730 $11,330 -11% 4501103A - AIRPORT BLDG 553 $91,868 $43,302 $40,000 $129,309 223% 4501104A - AIRPORT BLDG 562 $38,396 $35,756 $32,708 $33,690 3% 4501105A - AIRPORT BLDG 645 $9,590 $15,675 $15,000 $2,000 -87% 4501106A - AIRPORT BLDG 652 $119,637 $123,226 $126,923 $130,690 3% 4501109A - AIRPORT BLDG 675 $17,973 $17,355 $17,237 $17,309 0% 4501110A - AIRPORT BLDG 676 $1,378,751 $1,393,648 $996,704 $998,882 0% 4501111A - BLDG 677 – $1,426 $14,161 $11,663 -18%
4501112A - AIRPORT BLDG 678 $1,174,063 $1,181,156 $1,284,852 $1,330,233 4% 4501115A - AIRPORT BLDG 681 $949,590 $934,597 $852,637 $869,690 2% 4501116A - AIRPORT BLDG 682 $319,142 $255,063 $325,538 $331,817 2% 4501117A - AIRPORT BLDG 683 $537,507 $448,472 $432,879 $441,555 2% 4501119A - AIRPORT BLDG 685 $425,492 $1,145,125 $472,536 $404,014 -14% 4501120A - AIRPORT BLDG 686 – $0 $595,448 $748,750 26%
4501123A - AIRPORT BLDG 691 $195,417 $169,723 $171,420 $173,134 1% 4501131A - AIRPORT BLDG 710 $56,604 $63,963 $48,752 $50,122 3% 4501133A - AIRPORT BLDG 717 $164,058 $163,105 $276,902 $301,711 9% 4501136A - AIRPORT BLDG 719 $323,499 $313,601 $210,480 $216,793 3% 4501145A - AIRPORT BLDG 728 $40,494 $40,372 $40,372 $23,120 -43% 4501147A - AIRPORT BLDG 731 $433,751 $318,686 $239,986 $244,787 2% 4501148A - AIRPORT BLDG 732 $2,337 $2,353 $3,150 $3,190 1% 4501149A - AIRPORT BLDG 733 $87,589 $78,535 $82,128 $68,665 -16% 4501150A - AIRPORT BLDG 738 $47,115 $56,730 $45,959 $42,147 -8% 4501151A - AIRPORT BLDG 739 $51,768 $65,218 $60,035 $61,837 3% 4501152A - AIRPORT BLDG 734 $230,668 $235,281 $239,986 $244,786 2% 4501153A - AIRPORT BLDG 744 $23,330 -$2,011 $92,348 $100,337 9% 4501155A - AIRPORT BLDG 746 $906,426 $871,993 $731,307 $753,246 3% 4501156A - AIRPORT BLDG 747 $800,789 $813,024 $834,083 $859,106 3% 4501160A - AIRPORT BLDG 756 $505,826 $381,222 $365,380 $382,219 5% 4501165A - AIRPORT BLDG 761 & 771 $543,540 $528,747 $453,734 $467,346 3% 4501170A - AIRPORT BLDG 780 $144,051 $148,372 $152,823 $157,408 3% 4501174A - AIRPORT BLDG 867 $160,044 $134,947 $142,769 $147,053 3% 4501175A - AIRPORT BLDG 868 $355,769 $325,241 $255,346 $263,343 3% 4501176A - AIRPORT BLDG 873 $97,748 $46,168 $35,402 $20,426 -42% 4501180A - AIRPORT BLDG 879 $88,978 $147,450 $94,279 $97,028 3% 4501181A - AIRPORT BLDG 888 $4,953 $5,580 $5,580 $5,830 4% 4501184A - STRATOSFUEL GROUND SUBLEASE $264,978 $384,469 $228,065 $135,338 -41% 4501185A - AIRCRAFT RECYLING GROUND
LEASE $29,812 $30,706 $41,576 $39,596 -5%
4501187A - GE LEASEHOLD $1 $1 $1 $1 0%
4501188A - AIRPORT BLDG 720 $766,826 $406,627 $280,269 $206,596 -26% 4501197A - MILLION AIR GROUND LEASE $7,051 $7,263 $7,483 $7,639 2% 4501199A - UNAVCO GROUND LEASE $1,226 $1,275 $1,127 $1,149 2% 4500302A - FOREIGN TRADE ZONE $10,000 $10,000 $10,000 $10,000 0% 4501191 - SCA GROUND LEASE – – $57,717 $59,448 3%
4501191A - SCA GROUND LEASE $581,113 $555,371 $482,434 $493,845 2% 4501192A - HDPP GROUND LEASE $53,724 $45,601 $30,000 $30,000 0% REVENUES TOTAL $18,386,181 $15,313,569 $13,396,962 $13,672,676 2% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
96 Account Detail - Expenditures
01-Fund-450 - Airport
Expenditures
4500125 - AIRPORT OPERATIONS
51100 - Full Time Wages $2,272,119 $2,483,644 $2,396,115 $2,564,545 7% 51110 - Overtime Wages $56,309 $57,521 $60,000 $60,000 0% 51120 - Part Time Wages $16,642 $34,498 $27,500 $36,050 31% 51200 - Fringe Benefits $924,138 $973,070 $1,135,391 $1,198,129 6% 51201 - Fringe Benefits PT $2,172 $3,362 $3,600 $3,800 6% 51220 - Retiree Expense $30,588 $35,836 $40,000 $40,000 0% 51230 - GASB68 Pension Expense $316,913 $268,322 – $0 – 51300 - Payroll Taxes $32,531 $36,133 $61,368 $65,396 7% 52411 - AP OP-Bldg Maint Rent Credits $107,794 $109,950 $38,661 $0 -100% 52165 - City Outreach Events – $1,220 $5,000 $5,000 0%
52001 - POLICE - CONTRA-EXP-OP – -$232,353 – $0 –
52020 - Utilities-Water Usage $2,737 $9,492 $6,000 $6,000 0% 52060 - Telephone $1,296 $1,715 $1,800 $4,200 133%
52110 - Supplies $41,083 $51,986 $32,000 $32,000 0%
52130 - Subs /Publications / Dues $6,288 $1,562 $6,000 $6,000 0% 52140 - Training And Education $21,948 $10,873 $24,000 $28,400 18% 52150 - Travel & Meetings $11,390 $14,638 $12,500 $16,750 34% 52160 - Marketing & Promotion $22,107 $39,291 $30,000 $30,000 0% 52180 - Recruitment Expenditures – $123 $4,500 $4,500 0% 52190 - DOT/Physical Test – $465 $1,000 $1,000 0%
52201 - Vehicle Fuel $48,146 $41,544 $55,000 $45,000 -18% 52202 - Equipment Fuel $42,176 $26,012 $45,000 $45,000 0% 52220 - Equipment Expense $40,838 $46,881 $30,000 $30,000 0% 52230 - Vehicle Expense $35,521 $14,829 $30,000 $30,000 0% 52240 - Small Tools & Furniture <$5000 $43,454 $48,954 $30,000 $30,000 0% 52250 - Rentals - Equip/Struct/Grnds $4,681 $4,292 $51,000 $51,000 0% 52260 - Computer Equipment <$5000 $16,733 $12,573 $4,000 $8,500 113% 52300 - Contract Services $479,389 $664,426 $888,600 $893,000 1% 52340 - Insurance $662,367 $686,467 $631,103 $675,000 7% 52350 - Legal $23,801 $27,045 $75,000 $75,000 0%
52360 - Federal/State /Local Fees $12,018 $18,997 $22,000 $23,000 5% 52365 - Bank/CC Processing Fees – $339 $2,000 $600 -70% 52410 - Building Maintenance $20,437 $33,544 $50,000 $50,000 0% 52420 - Grounds Maintenance $16,704 $16,997 $20,000 $25,000 25% 52440 - Infrastructure Repairs $237,953 $349,422 $415,000 $370,000 -11% 52460 - Depreciation Expense $3,358,917 $2,207,855 – $0 – 54020 - Cost Allocations Paid $885,000 $923,055 $824,103 $848,826 3% 54050 - Uncollectable Write-Offs $103,988 -$113,262 $127,000 $127,000 0% 55001 - Contra-Exp-Capitalization -$215,356 -$6,161,915 – $0 – 55040 - Equipment – – $64,000 $630,000 884%
55045 - Vehicles $80,815 $1,178,781 $561,719 $360,000 -36% 55050 - Computers & Communication Sys $8,259 $71,793 $38,768 $100,000 158% 55070 - Improvements Not Buildings $126,282 $1,892 $1,798,108 $0 -100% 55320 - Infrst - Runways/Taxiways – $1,311,403 – $0 –
4500125 - AIRPORT OPERATIONS TOTAL $9,898,177 $5,313,272 $9,647,836 $8,518,696 -12% 4501102A - AIRPORT BLDG 564
52415 - Building - Demolition – – – $85,000 –
4501102A - AIRPORT BLDG 564 TOTAL – – – $85,000 –
4501103A - AIRPORT BLDG 553
52411 - AP OP-Bldg Maint Rent Credits $69,000 – – $0 –
52010 - Utilities-Electricity – $433 $780 $1,500 92%
52020 - Utilities-Water Usage – $1,098 $1,200 $1,800 50% 52410 - Building Maintenance – $2,533 $35,000 $5,000 -86% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
97 52460 - Depreciation Expense $5,908 $5,908 – $0 –
55060 - Buildings & Building Imprvmnts – $232,353 – $0 – 4501103A - AIRPORT BLDG 553 TOTAL $74,908 $242,323 $36,980 $8,300 -78% 4501104A - AIRPORT BLDG 562
52410 - Building Maintenance $495 – – $0 –
4501104A - AIRPORT BLDG 562 TOTAL $495 – – $0 –
4501105A - AIRPORT BLDG 645
52020 - Utilities-Water Usage $2,855 $2,074 $2,500 $2,613 5% 4501105A - AIRPORT BLDG 645 TOTAL $2,855 $2,074 $2,500 $2,613 5% 4501107A - AIRPORT BLDG 653
52415 - Building - Demolition – $21,892 – $0 –
4501107A - AIRPORT BLDG 653 TOTAL – $21,892 – $0 –
4501110A - AIRPORT BLDG 676
52411 - AP OP-Bldg Maint Rent Credits $33,200 $66,800 – $0 – 52010 - Utilities-Electricity $96,661 $103,311 $108,000 $110,160 2% 52020 - Utilities-Water Usage $3,867 $3,221 $5,000 $5,225 5% 52030 - Utilities-Natural Gas $14,009 $264 $15,000 $15,000 0% 52410 - Building Maintenance $241 – – $0 –
55060 - Buildings & Building Imprvmnts – – $171,429 $0 -100% 4501110A - AIRPORT BLDG 676 TOTAL $147,977 $173,596 $299,429 $130,385 -56% 4501111A - BLDG 677
52010 - Utilities-Electricity $343 $424 $600 $612 2%
4501111A - BLDG 677 TOTAL $343 $424 $600 $612 2%
4501112A - AIRPORT BLDG 678
52010 - Utilities-Electricity $193,868 $156,060 $200,000 $204,000 2% 52020 - Utilities-Water Usage $8,823 $7,996 $12,100 $12,645 5% 52030 - Utilities-Natural Gas $4,046 $3,202 $4,200 $4,200 0% 52040 - Utilities-Sanitation $41,611 $23,022 $41,000 $41,000 0% 52060 - Telephone $478 $446 $500 $515 3%
55060 - Buildings & Building Imprvmnts – – $171,429 $0 -100% 4501112A - AIRPORT BLDG 678 TOTAL $248,826 $190,725 $429,229 $262,360 -39% 4501115A - AIRPORT BLDG 681
55060 - Buildings & Building Imprvmnts – – $171,429 $0 -100% 4501115A - AIRPORT BLDG 681 TOTAL $0 – $171,429 $0 -100% 4501116A - AIRPORT BLDG 682
52411 - AP OP-Bldg Maint Rent Credits $52,436 – – $180,000 – 52060 - Telephone $986 $913 $1,000 $1,030 3%
52410 - Building Maintenance $2,291 $589 $63,700 $103,800 63% 52460 - Depreciation Expense $10,850 $10,850 – $0 –
55001 - Contra-Exp-Capitalization -$239,613 -$10,387 – – – 55060 - Buildings & Building Imprvmnts $239,613 $10,387 – $0 – 4501116A - AIRPORT BLDG 682 TOTAL $66,563 $12,352 $64,700 $284,830 340% 4501117A - AIRPORT BLDG 683
52411 - AP OP-Bldg Maint Rent Credits $39,333 – – $0 –
55060 - Buildings & Building Imprvmnts – – $171,429 $0 -100% 4501117A - AIRPORT BLDG 683 TOTAL $39,333 – $171,429 $0 -100% 4501119A - AIRPORT BLDG 685
52411 - AP OP-Bldg Maint Rent Credits – $75,000 $180,000 $45,000 -75% 52001 - POLICE - CONTRA-EXP-OP – -$300,000 – – –
52020 - Utilities-Water Usage $2,533 $2,932 $3,000 $0 -100% 52060 - Telephone $1,314 $776 $1,350 $1,391 3%
52410 - Building Maintenance $2,835 $3,283 $68,500 $141,500 107% 52460 - Depreciation Expense – $9,794 – $0 –
54054 - Gain/Loss Lease Termination $2,816 – – – –
55001 - Contra-Exp-Capitalization -$249,391 -$9,613 – – – 55060 - Buildings & Building Imprvmnts $249,392 $9,613 – $0 – 4501119A - AIRPORT BLDG 685 TOTAL $9,499 -$208,215 $252,850 $187,891 -26% 4501120A - AIRPORT BLDG 686 $3,499 $1,026 $148,042 $4,270 -97% 4501124A - AIRPORT BLDG 694 $2,855 – $360,000 $0 -100%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
98 4501127A - NAVIGATIONAL FACILITIES
52010 - Utilities-Electricity $125,499 $107,822 $155,000 $158,100 2% 52020 - Utilities-Water Usage $1,895 $2,150 $2,250 $2,351 5% 52060 - Telephone $4,975 $4,747 $5,100 $5,253 3%
52220 - Equipment Expense $12,194 $2,829 $10,000 $10,000 0% 52300 - Contract Services $57,726 $52,185 $72,500 $72,500 0% 52410 - Building Maintenance $20,101 $16,988 $35,600 $21,000 -41% 4501127A - NAVIGATIONAL FACILITIES TOTAL $222,390 $186,720 $280,450 $269,204 -4% 4501130A - AIRPORT BLDG 701 $3,341 – $563,674 $0 -100%
4501131A - AIRPORT BLDG 710
52411 - AP OP-Bldg Maint Rent Credits – $10,550 – $0 –
52001 - POLICE - CONTRA-EXP-OP – -$10,550 – – –
52010 - Utilities-Electricity $6,258 $6,516 $6,500 $6,630 2% 52020 - Utilities-Water Usage $2,796 $3,117 $3,000 $3,135 5% 52410 - Building Maintenance $14,601 – – $0 –
52460 - Depreciation Expense – $176 – – –
4501131A - AIRPORT BLDG 710 TOTAL $23,654 $9,809 $9,500 $9,765 3% 4501133A - AIRPORT BLDG 717
52411 - AP OP-Bldg Maint Rent Credits – – – $15,468 –
52010 - Utilities-Electricity $55,629 $59,809 $71,000 $72,420 2% 52020 - Utilities-Water Usage $6,497 $6,263 $6,500 $6,793 5% 52030 - Utilities-Natural Gas $5,295 $4,319 $6,000 $6,000 0% 52040 - Utilities-Sanitation $7,816 $4,542 $7,900 $7,900 0% 52060 - Telephone $1,121 $1,040 $1,150 $1,185 3%
52410 - Building Maintenance $2,118 $1,368 $2,000 $2,000 0% 4501133A - AIRPORT BLDG 717 TOTAL $78,476 $77,340 $94,550 $111,765 18% 4501135A - AIRPORT BLDG 718 – – $61,326 $75,000 22%
4501140A - AIRPORT BLDG 723
52010 - Utilities-Electricity $13,621 $11,627 $17,000 $17,340 2% 52020 - Utilities-Water Usage $1,572 $1,637 $1,600 $1,672 5% 52030 - Utilities-Natural Gas $1,788 $1,668 $2,160 $2,160 0% 52040 - Utilities-Sanitation $4,075 $4,108 $7,000 $7,210 3% 52060 - Telephone $1,327 $1,229 $1,350 $1,391 3%
52410 - Building Maintenance $2,169 $6,324 $5,000 $4,500 -10% 4501140A - AIRPORT BLDG 723 TOTAL $24,553 $26,592 $34,110 $34,273 0% 4501141A - AIRPORT BLDG 724
52010 - Utilities-Electricity $40,147 $36,232 $53,000 $54,060 2% 52020 - Utilities-Water Usage $6,001 $5,680 $8,000 $8,360 5% 52030 - Utilities-Natural Gas $5,308 $4,345 $6,900 $6,900 0% 52040 - Utilities-Sanitation $1,685 $1,840 $1,800 $1,854 3% 52060 - Telephone $478 $531 $650 $670 3%
52220 - Equipment Expense $1,789 $365 $2,500 $2,500 0%
52410 - Building Maintenance $9,654 $129,418 $104,220 $20,000 -81% 55060 - Buildings & Building Imprvmnts – – $275,000 $0 -100% 4501141A - AIRPORT BLDG 724 TOTAL $65,064 $178,411 $452,070 $94,344 -79% 4501145A - AIRPORT BLDG 728
52010 - Utilities-Electricity $62,381 $64,754 $86,000 $87,720 2% 52020 - Utilities-Water Usage $1,361 $2,310 $2,500 $2,613 5% 52030 - Utilities-Natural Gas $1,153 $958 $1,600 $1,600 0% 52040 - Utilities-Sanitation $6,700 $5,538 $6,200 $6,386 3% 52060 - Telephone $1,881 $1,870 $2,350 $2,421 3%
52220 - Equipment Expense $4,497 $330 $15,000 $15,000 0% 52300 - Contract Services -$4,553 $71 – $0 –
52410 - Building Maintenance $51,734 $51,389 $67,500 $100,000 48% 55060 - Buildings & Building Imprvmnts – – $520,000 $0 -100% 55080 - Infrastructure Improvements – – – $500,000 –
4501145A - AIRPORT BLDG 728 TOTAL $125,154 $127,221 $701,150 $715,739 2% 4501147A - AIRPORT BLDG 731
52411 - AP OP-Bldg Maint Rent Credits $14,354 – – $0 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
99 4501147A - AIRPORT BLDG 731 TOTAL $14,354 – – $0 –
4501148A - AIRPORT BLDG 732
52060 - Telephone $1,314 $1,218 $1,350 $1,391 3%
52410 - Building Maintenance $1,025 $1,025 $1,900 $3,300 74% 52460 - Depreciation Expense – $250 – $0 –
55001 - Contra-Exp-Capitalization -$17,987 -$12,012 – – – 55060 - Buildings & Building Imprvmnts $17,988 $12,013 – $125,000 – 4501148A - AIRPORT BLDG 732 TOTAL $2,339 $2,493 $3,250 $129,691 3,890% 4501149A - AIRPORT BLDG 733
52460 - Depreciation Expense – $250 – $0 –
55001 - Contra-Exp-Capitalization -$17,987 -$12,012 – – – 55060 - Buildings & Building Imprvmnts $17,988 $12,013 – $125,000 – 4501149A - AIRPORT BLDG 733 TOTAL $0 $250 – $125,000 –
4501150A - AIRPORT BLDG 738
52411 - AP OP-Bldg Maint Rent Credits $8,745 $7,496 – $0 – 52001 - POLICE - CONTRA-EXP-OP -$16,241 – – $0 –
52460 - Depreciation Expense $1,083 $1,624 – $0 –
55001 - Contra-Exp-Capitalization -$17,987 -$12,012 – – – 55060 - Buildings & Building Imprvmnts $17,988 $12,013 – $125,000 – 4501150A - AIRPORT BLDG 738 TOTAL -$6,413 $9,120 – $125,000 – 4501151A - AIRPORT BLDG 739
55001 - Contra-Exp-Capitalization -$25,922 -$17,577 – – – 55060 - Buildings & Building Imprvmnts $25,923 $17,578 – $125,000 – 4501151A - AIRPORT BLDG 739 TOTAL $0 $0 – $125,000 –
4501152A - AIRPORT BLDG 734
52411 - AP OP-Bldg Maint Rent Credits $14,354 – – $0 –
4501152A - AIRPORT BLDG 734 TOTAL $14,354 – – $0 –
4501153A - AIRPORT BLDG 744
52010 - Utilities-Electricity – $625 $2,500 $2,550 2%
52020 - Utilities-Water Usage – $1,975 $1,800 $1,881 5% 52410 - Building Maintenance – – $5,000 $2,500 -50%
52460 - Depreciation Expense – $350 – $0 –
55001 - Contra-Exp-Capitalization -$25,922 -$16,085 – – – 55060 - Buildings & Building Imprvmnts $25,923 $16,085 $60,000 $125,000 108% 4501153A - AIRPORT BLDG 744 TOTAL $0 $2,950 $69,300 $131,931 90% 4501155A - AIRPORT BLDG 746
55060 - Buildings & Building Imprvmnts – – $171,429 $0 -100% 4501155A - AIRPORT BLDG 746 TOTAL – – $171,429 $0 -100% 4501156A - AIRPORT BLDG 747
55060 - Buildings & Building Imprvmnts – – $171,429 $0 -100% 4501156A - AIRPORT BLDG 747 TOTAL – – $171,429 $0 -100% 4501159A - AIRPORT BLDG 755
52020 - Utilities-Water Usage $1,968 $1,958 $2,970 $3,104 5% 4501159A - AIRPORT BLDG 755 TOTAL $1,968 $1,958 $2,970 $3,104 5% 4501160A - AIRPORT BLDG 756
52411 - AP OP-Bldg Maint Rent Credits $137,500 – $0 $0 – 52060 - Telephone $671 $623 $700 $721 3%
52410 - Building Maintenance $252 – – $0 –
52460 - Depreciation Expense $30,858 $35,664 – $0 –
54054 - Gain/Loss Lease Termination – $280,351 – – –
55001 - Contra-Exp-Capitalization -$723 -$576,000 – – – 55060 - Buildings & Building Imprvmnts $723 $576,000 $171,426 $0 -100% 4501160A - AIRPORT BLDG 756 TOTAL $169,282 $316,639 $172,126 $721 -100% 4501174A - AIRPORT BLDG 867
52410 - Building Maintenance $1,531 – – $0 –
52460 - Depreciation Expense – $683 – $0 –
55001 - Contra-Exp-Capitalization -$77,001 -$5,000 – – – 55060 - Buildings & Building Imprvmnts $77,002 $5,000 – $0 – 4501174A - AIRPORT BLDG 867 TOTAL $1,531 $683 – $0 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
100
4501175A - AIRPORT BLDG 868
52411 - AP OP-Bldg Maint Rent Credits $31,342 $119,850 $124,926 $0 -100% 52020 - Utilities-Water Usage – $656 – $0 –
52060 - Telephone $1,314 $1,218 $1,350 $1,391 3%
52410 - Building Maintenance – – $780 $780 0%
52460 - Depreciation Expense $36,566 $31,342 – $0 –
54054 - Gain/Loss Lease Termination – $159,360 – – –
4501175A - AIRPORT BLDG 868 TOTAL $69,222 $312,425 $127,056 $2,171 -98% 4501180A - AIRPORT BLDG 879
52411 - AP OP-Bldg Maint Rent Credits $85,200 $41,477 – $0 – 52060 - Telephone $328 $304 $350 $361 3%
52410 - Building Maintenance $2,035 $1,173 $2,500 $3,700 48% 52460 - Depreciation Expense $77,198 $54,493 – $0 –
4501180A - AIRPORT BLDG 879 TOTAL $164,762 $97,447 $2,850 $4,061 42% 4501181A - AIRPORT BLDG 888
52020 - Utilities-Water Usage $3,125 $3,277 $3,180 $3,323 5% 52040 - Utilities-Sanitation $1,827 $2,304 $2,400 $2,508 5% 4501181A - AIRPORT BLDG 888 TOTAL $4,953 $5,580 $5,580 $5,831 5% 4501184A - STRATOSFUEL GROUND SUBLEASE – – $4,400 $0 -100% 4501188A - AIRPORT BLDG 720
52411 - AP OP-Bldg Maint Rent Credits – – $75,000 $75,000 0% 52001 - POLICE - CONTRA-EXP-OP – -$44,689 – – –
52020 - Utilities-Water Usage $2,876 $2,504 $3,000 $3,135 5% 52410 - Building Maintenance $14,429 $298 $5,000 $5,000 0% 52460 - Depreciation Expense $5,833 $6,330 – $0 –
55060 - Buildings & Building Imprvmnts – – $650,000 $0 -100% 4501188A - AIRPORT BLDG 720 TOTAL $23,138 -$35,556 $733,000 $83,135 -89% 4501195A - MISSILE RD FAC LEASE
52020 - Utilities-Water Usage – $641 $2,250 $4,400 96%
52040 - Utilities-Sanitation – $148 – $0 –
4501195A - MISSILE RD FAC LEASE TOTAL – $790 $2,250 $4,400 96% 4501198A - PUMP HOUSES 1 & 2
52010 - Utilities-Electricity $9,501 $10,160 $15,000 $15,000 0% 52030 - Utilities-Natural Gas $610 $505 $820 $820 0%
52300 - Contract Services $102,687 $78,182 $135,000 $140,000 4% 52410 - Building Maintenance $3,314 $6,840 $7,500 $7,500 0% 4501198A - PUMP HOUSES 1 & 2 TOTAL $116,112 $95,688 $158,320 $163,320 3% 4500302A - FOREIGN TRADE ZONE
52130 - Subs /Publications / Dues – $1,250 $1,500 $1,500 0% 52300 - Contract Services $630 $630 $4,500 $1,500 -67%
4500302A - FOREIGN TRADE ZONE TOTAL $630 $1,880 $6,000 $3,000 -50% 4501010A - ARFF SERVICES CONTRACT
52201 - Vehicle Fuel $8,984 $9,297 $12,000 $12,000 0%
52202 - Equipment Fuel $5,774 $3,785 $8,000 $8,000 0%
52220 - Equipment Expense $33,251 $51,960 $45,000 $45,000 0% 52240 - Small Tools & Furniture <$5000 $6,658 $8,376 $10,000 $10,000 0% 52300 - Contract Services $1,342,536 $1,416,588 $1,550,700 $1,607,880 4% 4501010A - ARFF SERVICES CONTRACT TOTAL $1,397,203 $1,490,005 $1,625,700 $1,682,880 4% 4501013A - U.S. CUSTOMS $296,211 $172,432 $278,000 $318,500 15% 4501014A - AIRPORT OP STANDBY
51100 - Full Time Wages $10,053 $15,035 $15,600 $15,600 0% 51200 - Fringe Benefits $46 $73 $100 $100 0%
51300 - Payroll Taxes $126 $184 $250 $250 0%
4501014A - AIRPORT OP STANDBY TOTAL $10,226 $15,291 $15,950 $15,950 0% 4501189A - NOSE DOCKS
52010 - Utilities-Electricity $3,990 $2,383 $5,400 $5,508 2% 52410 - Building Maintenance – – – $20,000 –
4501189A - NOSE DOCKS TOTAL $3,990 $2,383 $5,400 $25,508 372% EXPENDITURES TOTAL $13,321,823 $8,848,021 $17,336,864 $13,744,246 -21% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
101
The following tables contain detailed views of the Off-Airport Operations Division's revenues and expenditures.

Division Revenues by Type
Revenues
Charges for Services $75,000 $60,000 $60,000 $75,000 25% Investment Income $492,502 $502,861 $393,522 $454,009 15% Non-Operating Revenues $14,816 $3,900 $1,002,500 $2,500 -100% REVENUES TOTAL $582,318 $566,761 $1,456,022 $531,509 -63% Division Expenditures by Type
Expenditures
Operations & Maintenance $48,759 $138,455 $200,213 $727,538 263% Non-Operating $11,174 $11,654 $35,269 $36,327 3%
Capital – $0 $2,704,723 $425,000 -84%
EXPENDITURES TOTAL $59,933 $150,109 $2,940,205 $1,188,865 -60% Off-Airport Operations
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
102
Account Detail - Revenues
Revenues
4521027 - SHAY HOUSES-LEASE OCC – – – $11,000 –
4520145 - OFF-AIRPORT OP-PARCELS B&D
44625 - Filming At Scla Fee $75,000 $60,000 $60,000 $75,000 25% 45110 - Interest Income $227,912 $239,554 $129,500 $178,000 37% 47400 - Miscellaneous Revenues $14,816 $3,900 $1,002,500 $2,500 -100% 4520145 - OFF-AIRPORT OP-PARCELS B&D TOTAL $317,728 $303,454 $1,192,000 $255,500 -79% 4521020 - OFF AIRPORT-BLDG 280
45200 - Lease Occupancy $30,000 $30,000 $30,000 $30,000 0% 4521020 - OFF AIRPORT-BLDG 280 TOTAL $30,000 $30,000 $30,000 $30,000 0% 4521023 - OFF-AIRPORT-BLDG 552
45200 - Lease Occupancy $116,280 $118,746 $120,832 $121,415 0% 4521023 - OFF-AIRPORT-BLDG 552 TOTAL $116,280 $118,746 $120,832 $121,415 0% 4521024 - OFF AIRPORT GROUND LEASE LOT1
45111 - Interest Income - GASB 87 $5,994 $5,860 – $0 –
45211 - Lease Revenue-GASB 87 -$139 -$650 – $0 –
45220 - Leases - Ground $11,657 $11,890 $12,127 $12,370 2% 4521024 - OFF AIRPORT GROUND LEASE LOT1 TOTAL $17,513 $17,100 $12,127 $12,370 2% 4521025 - OFF-AIRPORT-BLDG 551
45111 - Interest Income - GASB 87 $116 $39 – $0 –
45200 - Lease Occupancy $58,401 $60,153 $61,957 $62,118 0% 45211 - Lease Revenue-GASB 87 -$86 -$1,838 – $0 –
4521025 - OFF-AIRPORT-BLDG 551 TOTAL $58,431 $58,354 $61,957 $62,118 0% 4521026 - OFF AP OPS-LOT 15B GRND LEASE $42,366 $39,107 $39,106 $39,106 0% REVENUES TOTAL $582,318 $566,761 $1,456,022 $531,509 -63% Account Detail - Expenditures
Expenditures
4520145 - OFF-AIRPORT OP-PARCELS B&D
52020 - Utilities-Water Usage $8,508 $9,657 $9,185 $9,598 5% 52300 - Contract Services – $22,166 $40,500 $40,500 0%
52350 - Legal $725 $34,898 $25,000 $25,000 0%
52360 - Federal/State /Local Fees – $43,991 $25,528 $26,660 4% 52415 - Building - Demolition – – – $85,000 –
52440 - Infrastructure Repairs $39,526 $25,557 $100,000 $100,000 0% 52460 - Depreciation Expense – $2,187 – $0 –
52470 - Sai Lease Participation – – – $440,779 –
54020 - Cost Allocations Paid $11,174 $11,654 $35,269 $36,327 3% 55001 - Contra-Exp-Capitalization – -$803,710 – – –
55010 - Land – – $2,223 $0 -100%
55040 - Equipment – – – $25,000 –
55045 - Vehicles – – $37,500 $0 -100%
55060 - Buildings & Building Imprvmnts – $464,733 $665,000 $400,000 -40% 55315 - Infrst - Roadway/Pavement – $338,977 $2,000,000 $0 -100% 4520145 - OFF-AIRPORT OP-PARCELS B&D TOTAL $59,933 $150,109 $2,940,205 $1,188,865 -60% EXPENDITURES TOTAL $59,933 $150,109 $2,940,205 $1,188,865 -60% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
103
Below are tables that contain the SCLA Debt Service Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Investment Income $1,710,938 $2,942,873 $775,000 $1,100,000 42% Non-Operating Revenues $21,475,935 $21,430,447 $22,127,812 $19,918,886 -10% REVENUES TOTAL $23,186,873 $24,373,320 $22,902,812 $21,018,886 -8% Division Expenditures by Type
Expenditures
Operations & Maintenance $5,937,365 $5,466,501 $28,000 $36,000 29% Non-Operating $18,969,580 $16,618,428 $21,974,812 $19,706,774 -10% EXPENDITURES TOTAL $24,906,944 $22,084,929 $22,002,812 $19,742,774 -10% SCLA Debt Service
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
104
Account Detail - Revenues
Revenues
4560215 - SCLA 2025A Series – – – $7,296,352 –
4550205 - SCLA 05A PARITY BOND
45110 - Interest Income $99,948 $92,079 – $0 –
4550205 - SCLA 05A PARITY BOND TOTAL $99,948 $92,079 – $0 – 4550206 - SCLA 06 REVENUE PARITY BOND
45110 - Interest Income $259,518 $242,322 – $0 –
4550206 - SCLA 06 REVENUE PARITY BOND TOTAL $259,518 $242,322 – $0 – 4550207 - SCLA 06 REFUNDING NON-HOUSING
45110 - Interest Income $207,012 $224,007 – $0 –
4550207 - SCLA 06 REFUNDING NON-HOUSING TOTAL $207,012 $224,007 – $0 – 4550208 - SCLA 06 REFUNDING HSNG BOND
45110 - Interest Income $55,648 $51,842 – $0 –
4550208 - SCLA 06 REFUNDING HSNG BOND TOTAL $55,648 $51,842 – $0 – 4550209 - SCLA 06 TAXABLE FORWARD BOND
45110 - Interest Income $145,673 $104,550 – $0 –
4550209 - SCLA 06 TAXABLE FORWARD BOND TOTAL $145,673 $104,550 – $0 – 4550210 - SCLA 06 TAXABLE SUBORDINATE BD
45110 - Interest Income $258,223 $240,546 – $0 –
4550210 - SCLA 06 TAXABLE SUBORDINATE BD TOTAL $258,223 $240,546 – $0 – 4550211 - SCLA 07 HSNG SET-ASIDE REV BD
45110 - Interest Income $78,271 $72,498 – $0 –
4550211 - SCLA 07 HSNG SET-ASIDE REV BD TOTAL $78,271 $72,498 – $0 – 4550212 - SCLA 07 TAXABLE SUBORDINATE BD
45110 - Interest Income $164,893 $153,600 – $0 –
4550212 - SCLA 07 TAXABLE SUBORDINATE BD TOTAL $164,893 $153,600 – $0 – 4550214 - SCLA 08 TAX SUBORDINATE BOND
45110 - Interest Income $76,058 $71,171 – $0 –
4550214 - SCLA 08 TAX SUBORDINATE BOND TOTAL $76,058 $71,171 – $0 – 4551192 - AP DS-HDPP GRND LEASE
45111 - Interest Income - GASB 87 $1,199 – – $0 –
45211 - Lease Revenue-GASB 87 -$750,300 $749,101 – $0 – 4551192 - AP DS-HDPP GRND LEASE TOTAL -$749,101 $749,101 – $0 – 4550020 - AIRPORT DEBT SERVICE
45110 - Interest Income $1,114,796 $941,156 $775,000 $1,100,000 42% 47100 - Pass Through $21,475,935 $21,430,447 $22,127,812 $12,622,534 -43% 4550020 - AIRPORT DEBT SERVICE TOTAL $22,590,731 $22,371,603 $22,902,812 $13,722,534 -40% REVENUES TOTAL $23,186,873 $24,373,320 $22,902,812 $21,018,886 -8% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
105
Account Detail - Expenditures
Expenditures
4560215 - SCLA 2025A Series – – – $7,117,250 –
4550205 - SCLA 05A PARITY BOND
54110 - Debt Service Principal – – $1,375,000 $0 -100%
54120 - Debt Service Interest $495,922 $438,850 $384,400 $0 -100% 54130 - Bond Issuance Fee -$8,667 -$8,667 – $0 –
4550205 - SCLA 05A PARITY BOND TOTAL $487,255 $430,183 $1,759,400 $0 -100% 4550206 - SCLA 06 REVENUE PARITY BOND
54110 - Debt Service Principal – – $205,000 $205,000 0% 54120 - Debt Service Interest $2,507,710 $2,496,374 $2,485,293 $2,472,788 0% 4550206 - SCLA 06 REVENUE PARITY BOND TOTAL $2,507,710 $2,496,374 $2,690,293 $2,677,788 0% 4550207 - SCLA 06 REFUNDING NON-HOUSING
54110 - Debt Service Principal – – $1,435,000 $0 -100%
54120 - Debt Service Interest $2,162,856 $2,102,106 $2,044,038 $0 -100% 54130 - Bond Issuance Fee $7,753 $7,753 – $0 –
4550207 - SCLA 06 REFUNDING NON-HOUSING TOTAL $2,170,609 $2,109,859 $3,479,038 $0 -100% 4550208 - SCLA 06 REFUNDING HSNG BOND
54110 - Debt Service Principal – – $385,000 $0 -100%
54120 - Debt Service Interest $580,831 $564,463 $548,863 $0 -100% 54130 - Bond Issuance Fee $2,160 $2,160 – $0 –
4550208 - SCLA 06 REFUNDING HSNG BOND TOTAL $582,991 $566,623 $933,863 $0 -100% 4550209 - SCLA 06 TAXABLE FORWARD BOND
54110 - Debt Service Principal – – $775,000 $825,000 6% 54120 - Debt Service Interest $1,759,435 $1,714,700 $1,671,324 $1,621,153 -3% 4550209 - SCLA 06 TAXABLE FORWARD BOND TOTAL $1,759,435 $1,714,700 $2,446,324 $2,446,153 0% 4550210 - SCLA 06 TAXABLE SUBORDINATE BD
54110 - Debt Service Principal – – $1,435,000 $1,525,000 6% 54120 - Debt Service Interest $3,064,527 $2,984,440 $2,906,874 $2,817,334 -3% 54130 - Bond Issuance Fee $65,899 $65,899 – $0 –
4550210 - SCLA 06 TAXABLE SUBORDINATE BD TOTAL $3,130,426 $3,050,339 $4,341,874 $4,342,334 0% 4550211 - SCLA 07 HSNG SET-ASIDE REV BD
54110 - Debt Service Principal – – $935,000 $985,000 5% 54120 - Debt Service Interest $1,730,025 $1,683,248 $1,638,090 $1,586,250 -3% 54130 - Bond Issuance Fee $1,829 $1,829 – $0 –
4550211 - SCLA 07 HSNG SET-ASIDE REV BD TOTAL $1,731,854 $1,685,077 $2,573,090 $2,571,250 0% 4550212 - SCLA 07 TAXABLE SUBORDINATE BD
54110 - Debt Service Principal – – $945,000 $0 -100%
54120 - Debt Service Interest $1,941,243 $1,892,173 $1,844,830 $0 -100% 54130 - Bond Issuance Fee $21,297 $21,297 – $0 –
4550212 - SCLA 07 TAXABLE SUBORDINATE BD TOTAL $1,962,540 $1,913,470 $2,789,830 $0 -100% 4550214 - SCLA 08 TAX SUBORDINATE BOND
54110 - Debt Service Principal – – $140,000 $0 -100%
54120 - Debt Service Interest $1,924,653 $2,040,804 $269,100 $0 -100% 54130 - Bond Issuance Fee $1,597 $1,597 – $0 –
4550214 - SCLA 08 TAX SUBORDINATE BOND TOTAL $1,926,250 $2,042,401 $409,100 $0 -100% 4551192 - AP DS-HDPP GRND LEASE
54010 - Transfers Out $2,145,657 – – $0 –
4551192 - AP DS-HDPP GRND LEASE TOTAL $2,145,657 – – $0 – 4550010 - AIRPORT DEBT SERVICE
52460 - Depreciation Expense $2,114,931 $1,851,723 – $0 – 4550010 - AIRPORT DEBT SERVICE TOTAL $2,114,931 $1,851,723 – $0 – 4550020 - AIRPORT DEBT SERVICE
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
106
52300 - Contract Services $22,949 $26,478 $28,000 $36,000 29% 52460 - Depreciation Expense $3,799,486 $3,588,299 – $0 – 54120 - Debt Service Interest $545,515 $589,765 $527,000 $527,000 0% 54140 - Trustee Service Fee $19,337 $19,637 $25,000 $25,000 0% 4550020 - AIRPORT DEBT SERVICE TOTAL $4,387,286 $4,224,180 $580,000 $588,000 1% EXPENDITURES TOTAL $24,906,944 $22,084,929 $22,002,812 $19,742,774 -10% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
107
Victorville Municipal Utilities Services
FY26-27 Department Summary
108
Organizational Chart
Department Overview
Victorville Municipal Utility Services (VMUS) provides essential utility services to key industrial areas, specifically Southern California Logistics Airport (SCLA) and Foxborough Industrial Park. VMUS delivers both electrical and natural gas services to SCLA, and electrical services to Foxborough Industrial Park.

VMUS is committed to providing reliable, sustainable, and safe electric and natural gas services at competitive rates. By offering these competitive rates and incentive programs, VMUS supports the economic vitality of the community, helping businesses thrive and sustain jobs for Victorville's citizens.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
VICTORVILLE MUNICIPAL UTILITIES SERVICES 8 10 10 10
COUNT 8 10 10 10
Department Strategic Goals
Drive Economic Growth: Promote customer and job growth and retention by providing costcompetitive electricity and gas rates at Southern California Logistics Airport and Foxborough Industrial Park.

Enhance Energy Efficiency: Implement rebate and incentive programs to promote energy efficiency, customer growth, and job retention.

Ensure Reliable Service: Improve service reliability and capacity through infrastructure expansion and replacement.

Maintain Financial Stability: Establish and maintain prudent working capital to ensure rate and service stability.
109
Department Revenue
The Victorville Municipal Utilities Services Department projects total revenues of approximately $31,578,148. The majority of this revenue is expected to come from electricity sales, with an estimated 110,830,368 kWh sold during FY 2025–26 across 93 electric accounts. No rate changes are anticipated for FY 2026–27.

Electricity sales account for the largest share of revenue at 77%, followed by natural gas sales at 8%, based on 63 gas accounts. No rate changes are expected for natural gas in FY 2026–27. Additional revenue sources include interest income—about 4% of total revenue—based on historical LAIF rates, as well as above-market revenues tied to FY 2025–26 CAISO prices for renewable power, along with other smaller funding streams.

Together, these sources provide a stable financial foundation to support the department’s ongoing operations, maintenance, and service delivery.

The tables below contain the overall revenues for the Victorville Municipal Utilities Services Department by type.

Department Revenues by Division
$31,578,148.00
Revenues in 2027

VMUS ELECTRIC
Other
VMUS GAS PUBLIC PURP... VMUS ELEC - PUBLIC P... VMUS - CAP & TRADE

VMUS GAS
Department Expenditure
The Utilities Department’s proposed expenditures total $23,397,884.96 and are largely driven by the cost of purchasing natural gas and energy. Gas purchases are based on an estimated 843,686 dekatherms (DTH), with fixed base prices increasing by 5% while market prices remain consistent with FY 2025–26.

This estimate also includes a $5,000 monthly transportation fee from Kern River. Energy purchases are based on historical data on electricity consumption. The Gas and Energy purchases to supply customers account for 53% of the total budget.

Infrastructure improvements make up 9% of expenditures, reflecting continued investment in maintaining and improving system reliability. Debt service, including principal and interest payments, represents 18% of the budget and supports the department’s long-term financial obligations.

Data Updated Apr 10, 2026, 3:28
PM
110
The remaining funds are allocated to full-time wages, contract services, and cost allocation payments, ensuring the department is properly staffed and its operations are effectively supported and maintained.

Department Expenditures by Division
$23,397,884.96
Expenses in 2027

VMUS ELECTRIC
Other

VMUS - CAP & TRADE

VMUS GAS
VV ELEC REV BONDS 20...

VV ELEC REV BONDS 20...

Department Revenues by Type
Revenues
Fines & Forfeitures $12,347 $30,260 $32,300 $17,300 -46% Charges for Services $24,791,661 $24,419,467 $25,732,320 $26,987,183 5% Investment Income $1,414,891 $1,652,321 $1,885,627 $1,815,627 -4% Sales of Assets – – $2,500 $25,000 900%
Non-Operating Revenues $1,859,771 $28,788 $3,724,867 $2,733,038 -27% REVENUES TOTAL $28,078,670 $26,130,837 $31,377,614 $31,578,148 1% Department Expenditures by Type
Expenditures
Personnel $1,787,666 $2,107,856 $2,377,209 $2,572,597 8% Operations & Maintenance $2,302,610 $2,286,124 $1,693,545 $1,859,899 10% Production Costs $11,280,950 $8,573,570 $15,425,971 $12,295,658 -20% Non-Operating $4,258,135 $2,525,178 $5,120,940 $4,724,265 -8% Capital $0 $10,712 $3,019,081 $1,945,466 -36%
EXPENDITURES TOTAL $19,629,361 $15,503,440 $27,636,746 $23,397,885 -15% Links to Divisions
VMUS Electric
VMUS Gas
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
111
Below are tables that contain the VMUS Electric Division's detailed revenues and expenditures.

Revenue by Type
Revenues
Fines & Forfeitures $6,990 $28,614 $30,000 $15,000 -50% Charges for Services $20,823,103 $21,234,039 $22,749,437 $24,345,156 7% Investment Income $1,233,176 $1,513,520 $1,717,306 $1,692,306 -1% Non-Operating Revenues $1,859,765 $28,713 $3,724,667 $2,732,838 -27% REVENUES TOTAL $23,923,034 $22,804,886 $28,221,410 $28,785,300 2% Division Expenditures by Type
Expenditures
Personnel $1,413,640 $1,736,638 $1,938,751 $2,109,932 9% Operations & Maintenance $2,006,726 $1,903,218 $1,416,257 $1,588,537 12% Production Costs $8,527,535 $6,730,450 $13,954,957 $11,451,972 -18% Non-Operating $4,024,423 $2,348,115 $4,869,191 $4,467,964 -8% Capital $0 $2,245 $2,747,317 $1,926,466 -30%
EXPENDITURES TOTAL $15,972,324 $12,720,665 $24,926,473 $21,544,871 -14% VMUS Electric
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
112
Account Detail - Revenues
Revenues
4200230 - VV ELEC REV BONDS 2022A
45110 - Interest Income $208,918 $155,050 $160,000 $135,000 -16% 4200230 - VV ELEC REV BONDS 2022A TOTAL $208,918 $155,050 $160,000 $135,000 -16% 4202075 - FOXBOROUGH
45110 - Interest Income $794,640 $0 – $0 –
4202075 - FOXBOROUGH TOTAL $794,640 $0 – $0 –
4202076 - VMUS ELECTRIC
42150 - Penalty/Late Fee $6,990 $28,614 $30,000 $15,000 -50% 44201 - VMUS Electric NEM App Fee – – $1,200 $2,400 100% 44820 - Electricity Sales $20,229,644 $20,628,869 $22,124,788 $23,648,836 7% 44920 - Connection Fees – – $120 $156 30%
45110 - Interest Income – $1,103,581 $1,317,168 $1,317,168 0% 47560 - Above-Market Credits – – $2,943,292 $1,789,378 -39% 47110 - Transfers In – $42,534 – – –
47510 - Capital Contribution $1,568,125 – – $0 –
4202076 - VMUS ELECTRIC TOTAL $21,804,760 $21,803,598 $26,416,568 $26,772,938 1% 4210200 - VMUS ELEC - PUBLIC PURPOSE
44820 - Electricity Sales $593,459 $605,170 $623,329 $693,764 11% 45110 - Interest Income $181,941 $186,655 $169,061 $169,061 0% 4210200 - VMUS ELEC - PUBLIC PURPOSE TOTAL $775,400 $791,825 $792,390 $862,825 9% 4220010 - VMUS - CAP & TRADE
45110 - Interest Income $47,677 $68,234 $71,077 $71,077 0% 47400 - Miscellaneous Revenues $291,639 -$13,821 $781,375 $943,460 21% 4220010 - VMUS - CAP & TRADE TOTAL $339,316 $54,413 $852,452 $1,014,537 19% REVENUES TOTAL $23,923,034 $22,804,886 $28,221,410 $28,785,300 2% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
113
Account Detail - Expenditures
Expenditures
4202074 - VMUS 230 INTERCON – – $200,000 $200,000 0%
4200010 - VV UTILITY - GENERAL
52460 - Depreciation Expense $942,646 $965,614 – $0 –
54010 - Transfers Out – – $800,000 $0 -100%
54120 - Debt Service Interest $76,041 $38,703 $50,000 $0 -100% 4200010 - VV UTILITY - GENERAL TOTAL $1,018,686 $1,004,316 $850,000 $0 -100% 4200230 - VV ELEC REV BONDS 2022A
54120 - Debt Service Interest $1,776,981 $1,776,981 $1,747,850 $1,927,489 10% 54130 - Bond Issuance Fee -$130,183 -$130,183 – $0 –
54140 - Trustee Service Fee $3,070 $5,440 $2,800 $6,000 114% 4200230 - VV ELEC REV BONDS 2022A TOTAL $1,649,867 $1,652,237 $1,750,650 $1,933,489 10% 4200231 - VV ELEC REV BONDS 2022B
54110 - Debt Service Principal $0 $0 $1,665,000 $1,740,000 5% 54120 - Debt Service Interest $390,362 $325,092 $257,561 $435,000 69% 54140 - Trustee Service Fee $2,400 $4,800 $2,800 $6,000 114% 4200231 - VV ELEC REV BONDS 2022B TOTAL $392,762 $329,892 $1,925,361 $2,181,000 13% 4202075 - FOXBOROUGH
52350 - Legal $0 $38 – $0 –
4202075 - FOXBOROUGH TOTAL $0 $38 – $0 –
4202076 - VMUS ELECTRIC
51100 - Full Time Wages $796,015 $968,229 $1,180,921 $1,275,372 8% 51110 - Overtime Wages $7,668 $6,463 $10,000 $11,000 10% 51120 - Part Time Wages $11,195 – – $0 –
51200 - Fringe Benefits $320,408 $387,125 $498,250 $556,656 12% 51220 - Retiree Expense $8,871 $10,958 $872 $959 10%
51230 - GASB68 Pension Expense $126,669 $188,159 – $0 – 51300 - Payroll Taxes $11,779 $13,988 $30,272 $32,522 7% 52165 - City Outreach Events – $3,933 $3,938 $3,750 -5% 52010 - Utilities-Electricity $9,383 $9,739 $10,600 $10,812 2% 52020 - Utilities-Water Usage $1,823 $2,182 $2,600 $2,717 5% 52030 - Utilities-Natural Gas $173 $144 $263 $271 3%
52060 - Telephone $12,628 $12,784 $14,360 $15,300 7%
52110 - Supplies $7,052 $7,711 $11,658 $12,258 5%
52130 - Subs /Publications / Dues $11,846 $13,780 $15,605 $27,400 76% 52140 - Training And Education $9,543 $8,500 $23,280 $22,005 -5% 52150 - Travel & Meetings $12,634 $12,174 $24,350 $29,187 20% 52170 - Advertising/Legal Notices – $270 $1,500 $1,500 0% 52180 - Recruitment Expenditures $284 $3,358 $24,000 $24,000 0% 52190 - DOT/Physical Test – – $800 $800 0%
52201 - Vehicle Fuel $7,342 $6,329 $12,000 $12,000 0%
52202 - Equipment Fuel $110 $125 $300 $4,000 1,233%
52220 - Equipment Expense $7,217 $321 $3,080 $1,500 -51% 52230 - Vehicle Expense $1,818 $833 $3,500 $3,500 0%
52240 - Small Tools & Furniture <$5000 $14,694 $6,032 $8,900 $29,770 234% 52241 - VMUS Elec - Parts & Materials $4,120 $6,473 $15,000 $15,000 0% 52250 - Rentals - Equip/Struct/Grnds $968 – $2,500 $2,500 0% 52260 - Computer Equipment <$5000 $1,250 $22 $5,250 $0 -100% 52300 - Contract Services $464,139 $412,513 $711,633 $654,030 -8% 52340 - Insurance – $6,777 – $148 –
52350 - Legal $31,358 $12,794 $30,000 $30,000 0%
52410 - Building Maintenance $10,354 $7,727 $5,000 $5,000 0% 52420 - Grounds Maintenance – – $200 $1,200 500%
52440 - Infrastructure Repairs $9,129 $9,536 $45,000 $238,409 430% 52460 - Depreciation Expense $185,963 $189,128 – $0 –
53010 - Purchased Energy $8,042,758 $6,445,867 $10,538,237 $8,438,135 -20% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
114
54020 - Cost Allocations Paid $313,007 $326,466 $343,180 $353,475 3% 54050 - Uncollectable Write-Offs -$22,786 $816 – $0 –
55001 - Contra-Exp-Capitalization -$71,293 -$362,587 – – – 55040 - Equipment – $194,164 $244,909 $0 -100%
55045 - Vehicles $0 $80,149 $266,789 $0 -100%
55050 - Computers & Communication Sys – $0 $100,000 $0 -100% 55060 - Buildings & Building Imprvmnts – – $65,130 $0 -100% 55080 - Infrastructure Improvements $71,293 $90,519 $2,070,489 $1,926,466 -7% 4202076 - VMUS ELECTRIC TOTAL $10,419,410 $9,083,501 $16,324,366 $13,741,642 -16% 4202076C - VMUS ELEC-CUSTOMER FUNDED
52300 - Contract Services $213,283 $160,820 $0 $0 –
4202076C - VMUS ELEC-CUSTOMER FUNDED TOTAL $213,283 $160,820 $0 $0 – 4202076N - VMUS ELEC NET ENERGY METERING $24,153 $19,837 – $0 – 4202078 - VMUS ELECTRIC STANDBY
51100 - Full Time Wages $10,739 $8,285 $12,084 $12,084 0% 51200 - Fringe Benefits $61 $35 $800 $100 -87%
51300 - Payroll Taxes $136 $111 $200 $200 0%
4202078 - VMUS ELECTRIC STANDBY TOTAL $10,936 $8,431 $13,084 $12,384 -5% 4210200 - VMUS ELEC - PUBLIC PURPOSE
51100 - Full Time Wages $82,847 $109,472 $142,041 $151,396 7% 51110 - Overtime Wages $38 $156 $100 $100 0%
51120 - Part Time Wages $1,618 – – $0 –
51200 - Fringe Benefits $34,377 $42,070 $59,523 $65,682 10% 51300 - Payroll Taxes $1,220 $1,586 $3,688 $3,861 5%
52300 - Contract Services $19,320 $20,400 $20,940 $21,480 3% 52350 - Legal $3,498 $3,325 $20,000 $20,000 0%
53010 - Purchased Energy $484,776 $284,583 $1,439,360 $1,329,957 -8% 4210200 - VMUS ELEC - PUBLIC PURPOSE TOTAL $627,693 $461,593 $1,685,652 $1,592,476 -6% 4212085 - VMUS ELEC-ENERGY EFFCNCY
52335 - Incentives/Rebates – – $200,000 $200,000 0%
4212085 - VMUS ELEC-ENERGY EFFCNCY
TOTAL – – $200,000 $200,000 0%
4200210 - VMUS GAS $1,615,532 – – $0 –
4220010 - VMUS - CAP & TRADE
53010 - Purchased Energy – – $1,977,360 $1,683,880 -15% 4220010 - VMUS - CAP & TRADE TOTAL – – $1,977,360 $1,683,880 -15% EXPENDITURES TOTAL $15,972,324 $12,720,665 $24,926,473 $21,544,871 -14% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
115
The following tables contain detailed views of the VMUS Gas Division's revenues and expenditures.

Division Revenues by Type
Revenues
Fines & Forfeitures $5,357 $1,646 $2,300 $2,300 0%
Charges for Services $3,968,558 $3,185,428 $2,982,883 $2,642,027 -11% Investment Income $181,715 $138,801 $168,321 $123,321 -27% Sales of Assets – – $2,500 $25,000 900%
Non-Operating Revenues $6 $75 $200 $200 0%
REVENUES TOTAL $4,155,636 $3,325,951 $3,156,204 $2,792,848 -12% Division Expenditures by Type
Expenditures
Personnel $374,026 $371,218 $438,458 $462,665 6%
Operations & Maintenance $295,885 $382,906 $277,288 $271,363 -2% Production Costs $2,753,415 $1,843,121 $1,471,014 $843,686 -43% Non-Operating $233,712 $177,064 $251,749 $256,301 2%
Capital $0 $8,467 $271,764 $19,000 -93%
EXPENDITURES TOTAL $3,657,037 $2,782,775 $2,710,273 $1,853,014 -32% VMUS Gas
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
116
Account Detail - Revenues
Revenues
4230210 - VMUS GAS PUBLIC PURPOSE
44810 - Natural Gas Sales $175,238 $183,222 $139,774 $177,534 27% 45110 - Interest Income $28,400 $44,629 $48,321 $48,321 0% 4230210 - VMUS GAS PUBLIC PURPOSE TOTAL $203,638 $227,851 $188,095 $225,855 20% 4190210 - VMUS GAS
42150 - Penalty/Late Fee $5,357 $1,646 $2,300 $2,300 0% 44810 - Natural Gas Sales $3,793,320 $3,002,206 $2,842,609 $2,463,993 -13% 44920 - Connection Fees – – $500 $500 0%
45110 - Interest Income $153,315 $94,172 $120,000 $75,000 -37% 46200 - VMUS -Sale of Equipment – – $2,500 $25,000 900% 47400 - Miscellaneous Revenues $6 $75 $200 $200 0%
4190210 - VMUS GAS TOTAL $3,951,998 $3,098,099 $2,968,109 $2,566,993 -14% REVENUES TOTAL $4,155,636 $3,325,951 $3,156,204 $2,792,848 -12% Account Detail - Expenditures
Expenditures
4192091 - VMUS GAS-STANDBY
51100 - Full Time Wages $4,068 $3,775 $4,500 $4,500 0%
51200 - Fringe Benefits $14 $16 $200 $50 -75%
51300 - Payroll Taxes $53 $47 $60 $60 0%
4192091 - VMUS GAS-STANDBY TOTAL $4,136 $3,838 $4,760 $4,610 -3% 4230210 - VMUS GAS PUBLIC PURPOSE
51100 - Full Time Wages $17,533 $24,743 $34,164 $35,758 5% 51110 - Overtime Wages $21 – $50 $50 0%
51120 - Part Time Wages $965 – – $0 –
51200 - Fringe Benefits $8,888 $10,837 $14,402 $15,941 11% 51300 - Payroll Taxes $267 $356 $872 $912 5%
4230210 - VMUS GAS PUBLIC PURPOSE TOTAL $27,674 $35,937 $49,488 $52,660 6% 4190210 - VMUS GAS
51100 - Full Time Wages $224,530 $236,855 $262,391 $272,333 4% 51110 - Overtime Wages $207 $5,156 $5,160 $5,676 10%
51120 - Part Time Wages $2,399 – – $0 –
51200 - Fringe Benefits $89,524 $88,638 $109,901 $120,441 10% 51220 - Retiree Expense $1,346 $1,825 – $0 –
51230 - GASB68 Pension Expense $20,893 -$4,466 – $0 –
51300 - Payroll Taxes $3,317 $3,435 $6,758 $6,944 3%
52165 - City Outreach Events – $1,046 $1,062 $1,250 18% 52010 - Utilities-Electricity $3,123 $3,243 $4,772 $4,867 2% 52020 - Utilities-Water Usage $219 $269 $318 $332 4%
52030 - Utilities-Natural Gas $58 $48 $205 $209 2%
52060 - Telephone $1,737 $1,770 $2,500 $2,575 3%
52110 - Supplies $8,211 $6,112 $9,225 $9,225 0%
52130 - Subs /Publications / Dues $649 $1,619 $48,002 $48,002 0% 52140 - Training And Education $9,222 $4,919 $7,025 $17,525 149% 52150 - Travel & Meetings $2,820 $2,038 $9,850 $11,900 21% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
117
52180 - Recruitment Expenditures $95 $1,119 $6,000 $6,000 0% 52190 - DOT/Physical Test – – $400 $350 -12%
52201 - Vehicle Fuel $3,388 $3,160 $4,500 $4,500 0%
52202 - Equipment Fuel $61 – $300 $300 0%
52220 - Equipment Expense $7,277 $9,530 $7,764 $8,250 6% 52230 - Vehicle Expense $577 – $3,000 $0 -100%
52240 - Small Tools & Furniture <$5000 $3,800 $3,443 $4,000 $3,500 -12% 52260 - Computer Equipment <$5000 $392 – $2,000 $0 -100% 52300 - Contract Services $11,899 $60,640 $45,865 $58,502 28% 52340 - Insurance – $1,124 – $16 –
52350 - Legal $73,929 $89,025 $75,000 $50,000 -33%
52365 - Bank/CC Processing Fees – $1,025 $2,000 $0 -100% 52410 - Building Maintenance $3,435 $2,576 $1,000 $1,560 56% 52440 - Infrastructure Repairs $36,140 $33,029 $40,000 $40,000 0% 52460 - Depreciation Expense $128,220 $155,670 – $0 –
53020 - Purchased Gas $2,753,415 $1,843,121 $1,471,014 $843,686 -43% 54010 - Transfers Out – $42,534 – – –
54020 - Cost Allocations Paid $104,327 $108,813 $151,749 $156,301 3% 54050 - Uncollectable Write-Offs $47,185 -$47,124 – $0 – 54120 - Debt Service Interest $82,200 $72,840 $100,000 $100,000 0% 55001 - Contra-Exp-Capitalization -$1,084,065 -$1,152,423 – – – 55040 - Equipment – $0 – $19,000 –
55045 - Vehicles $0 $83,791 $69,002 $0 -100%
55060 - Buildings & Building Imprvmnts – – $21,710 $0 -100% 55080 - Infrastructure Improvements $1,084,065 $1,077,098 $181,052 $0 -100% 4190210 - VMUS GAS TOTAL $3,624,596 $2,741,500 $2,653,525 $1,793,244 -32% 4192083 - VMUS GAS-PUBLIC AWARENESS
52110 - Supplies $632 $1,500 $2,500 $2,500 0%
4192083 - VMUS GAS-PUBLIC AWARENESS TOTAL $632 $1,500 $2,500 $2,500 0% EXPENDITURES TOTAL $3,657,037 $2,782,775 $2,710,273 $1,853,014 -32% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
118
Finance Department
FY26-27 Department Summary
119
Organizational Chart
Department Overview
The City of Victorville’s Finance Department is committed to delivering exceptional service to internal and external customers by providing transparent, comprehensive, timely, and accurate financial information. Upholding the highest standards of integrity and professionalism, the department safeguards the City’s fiscal health, supports efficient daily operations, and strengthens public trust. The department also ensures compliance with all applicable accounting principles, auditing standards, laws, regulations, and City policies.

The Finance Department comprises six divisions that support the City’s financial management and customer service operations. For FY 2026–27, the department implemented a structural reorganization to better align related functions. As part of this realignment, the Utility Billing (UB) Division is now positioned under the Accounting Division on the organizational chart. Although UB is displayed within accounting, it continues to operate as a standalone division with its own functional responsibilities.

Additionally, Accounts Payable (AP), which has long operated as its own division within the Finance Department, is now also displayed under the Accounting Division on the organizational chart. This is the first fiscal year AP is being shown separately despite its established role as a distinct division.

Accounting: Oversees the City’s financial reporting and ensures the accuracy, integrity, and transparency of financial information. The division records and reports all financial transactions, maintains effective internal controls, and manages the general ledger, accounts payable, accounts receivable, utility billing, debt administration, fixed assets, and purchasing cards. Accounting also coordinates the City’s annual budget development process and monitors adherence to budgetary guidelines to promote fiscal responsibility and efficient resource management.

Utility Billing (UB) collaborates with other City departments to ensure accurate and timely billing for water, sanitation, and trash and recycling services provided to residential, commercial, and industrial customers.
120
Accounts Payable (AP) processes vendor invoices accurately and promptly, ensures compliance with City purchasing and financial policies, and maintains thorough documentation of transactions to support sound fiscal stewardship.

Payroll: Administers the City’s payroll processing, ensuring accurate tracking of work hours for represented and non-represented employees, proper handling of payroll deductions, and the timely, precise distribution of payments to employees and associated vendors.

Procurement: Manages procurement and contract administration for materials, equipment, and operational services across City departments. The division promotes fair, competitive, and transparent purchasing processes that comply with local, state, and federal regulations.

Customer Service: Provides comprehensive assistance to residents and businesses through in-person, phone, and email support. Services include payment processing, account inquiries, service initiation and termination, and facilitation of citywide transactions, ensuring a responsive and customer focused experience.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
FINANCE 47 48 48 49
COUNT 47 48 48 49
Department Strategic Goals
Enhance Staff Expertise: Develop and implement a comprehensive training program to strengthen financial knowledge across all departments and promote consistent, citywide fiscal stewardship.

Ensure Equitable Procurement: Expand citywide procurement and compliance training opportunities to promote equitable, transparent, fair, and competitive purchasing practices that align with regulatory requirements.

Achieve Financial Sustainability: Advance, develop and implement strategies that support the City’s short-term and long-term fiscal goals, promote cost saving initiatives, and enhance operational efficiency.

Safeguard City Assets: Protect and manage the City’s financial assets through strong internal controls, effective risk mitigation practices, and reliable oversight to ensure long-term fiscal health and stability.

Promote Transparency and Accountability: Strengthen public trust by maintaining integrity in operations and providing clear, accessible financial information that helps residents stay well informed and confident in the City’s financial decision-making.

Deliver Exceptional Customer Service: Enhance service delivery for both internal and external customers by providing responsive, efficient, supportive, and high-quality assistance in every interaction.
121
Department Revenue
The Finance Department does not directly generate revenue; however, it supports and administers key funding sources that contribute to the City’s overall financial health. The proposed $546,292 revenue budget is supported by a combination of Community Facilities District (CFD) assessment property taxes, interest income, and miscellaneous revenues. These sources provide the necessary funding to sustain financial operations, ensure compliance, and maintain effective fiscal management across departments.

Department Revenues by Division
The pie chart below contains the overall revenues for the Finance Department by type. $546,292.00
Revenues in 2027
CFD 01-01 - GENERAL

FINANCE
CFD 07-01 - GENERAL
Department Expenditures
The Finance Department’s expenditures of $9,599,904 are primarily allocated toward personnel and operational support rather than revenue-generating activities. Approximately 42% of the total proposed budget is dedicated to full-time wages, reflecting the staffing resources necessary to maintain core financial functions and services for departments citywide. A smaller portion, about 4%, is allocated to Community Facilities District (CFD) assessment debt service, including principal and interest payments.

The remaining expenditures support contract services and other operational costs that ensure efficient financial management and ensure ongoing compliance across the organization.

Data Updated May 26, 2026, 4:07
PM
122
Department Expenditures by Division
$9,599,903.60
Expenses in 2027

FINANCE
CFD 07-01 - GENERAL
CFD 01-01 - GENERAL
SOLID WASTE-CUSTOMER...

WATER-CUSTOMER SVCS
Department Revenues by Type
Revenues
Taxes $471,650 $469,808 $465,500 $480,750 3%
Investment Income $46,945 $44,406 $31,000 $52,000 68%
Non-Operating Revenues $112,819 $8,391 $125,000 $13,542 -89% REVENUES TOTAL $631,414 $522,605 $621,500 $546,292 -12% Department Expenditures by Type
Expenditures
Personnel $5,181,377 $5,660,305 $7,204,128 $7,356,723 2% Operations & Maintenance $1,461,148 $1,739,728 $2,212,516 $1,669,823 -25% Non-Operating $489,043 $534,479 $574,175 $573,358 0%
Capital – – $90,000 $0 -100%
EXPENDITURES TOTAL $7,131,569 $7,934,512 $10,080,819 $9,599,904 -5% Links to Divisions
Finance
Customer Service
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
123
The following tables contain detailed views of the Finance Division's revenues and expenditures.

Division Revenues by Type
Revenues
Taxes $471,650 $469,808 $465,500 $480,750 3%
Investment Income $46,945 $44,406 $31,000 $52,000 68%
Non-Operating Revenues $112,819 $8,391 $125,000 $13,542 -89% REVENUES TOTAL $631,414 $522,605 $621,500 $546,292 -12% Division Expenditures by Type
Expenditures
Personnel $2,815,448 $3,263,563 $4,248,141 $4,192,819 -1% Operations & Maintenance $426,041 $584,706 $646,289 $637,142 -1% Non-Operating $451,947 $447,549 $474,175 $473,358 0%
Capital – – $400 $0 -100%
EXPENDITURES TOTAL $3,693,437 $4,295,818 $5,369,005 $5,303,319 -1% Account Detail - Revenues
Revenues
1001500 - FINANCE
47400 - Miscellaneous Revenues $112,819 $8,391 $125,000 $13,542 -89% 1001500 - FINANCE TOTAL $112,819 $8,391 $125,000 $13,542 -89% Finance
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
124
6110010 - CFD 01-01 - GENERAL
40100 - Property Tax $279,558 $282,462 $273,500 $285,750 4% 45110 - Interest Income $24,377 $22,972 $16,000 $28,000 75% 6110010 - CFD 01-01 - GENERAL TOTAL $303,935 $305,434 $289,500 $313,750 8% 6120010 - CFD 07-01 - GENERAL
40100 - Property Tax $192,092 $187,346 $192,000 $195,000 2% 45110 - Interest Income $22,568 $21,434 $15,000 $24,000 60% 6120010 - CFD 07-01 - GENERAL TOTAL $214,660 $208,780 $207,000 $219,000 6% REVENUES TOTAL $631,414 $522,605 $621,500 $546,292 -12% Account Detail - Expenditures
Expenditures
1001500 - FINANCE
51100 - Full Time Wages $1,915,618 $2,277,492 $2,563,025 $2,697,081 5% 51110 - Overtime Wages $20,573 $24,900 $60,000 $30,000 -50% 51120 - Part Time Wages $7,516 $172 $800 $1,519 90%
51200 - Fringe Benefits $812,414 $882,151 $1,134,343 $1,294,366 14% 51220 - Retiree Expense $31,669 $46,101 $425,000 $101,078 -76% 51300 - Payroll Taxes $27,658 $32,747 $64,973 $68,776 6% 52165 - City Outreach Events – $1,565 $3,000 $3,000 0%
52010 - Utilities-Electricity $57,591 $54,759 $72,000 $68,375 -5% 52020 - Utilities-Water Usage $1,420 $1,987 $2,100 $2,250 7% 52030 - Utilities-Natural Gas $3,347 $3,321 $3,780 $3,850 2% 52060 - Telephone $2,424 $2,385 $2,700 $2,800 4%
52110 - Supplies $21,002 $22,473 $28,800 $29,400 2%
52130 - Subs /Publications / Dues $6,690 $4,035 $7,000 $7,500 7% 52140 - Training And Education $15,659 $8,411 $26,700 $12,751 -52% 52150 - Travel & Meetings $7,240 $17,326 $21,175 $25,700 21% 52170 - Advertising/Legal Notices $1,200 $195 $750 $750 0% 52180 - Recruitment Expenditures $2,527 $1,404 $5,000 $3,000 -40% 52201 - Vehicle Fuel $460 $354 $500 $500 0%
52230 - Vehicle Expense $144 $326 $500 $500 0%
52240 - Small Tools & Furniture <$5000 $7,803 $442 $7,500 $6,000 -20% 52260 - Computer Equipment <$5000 $8 – $2,000 $1,800 -10% 52300 - Contract Services $222,690 $360,410 $341,780 $403,090 18% 52340 - Insurance – $54,900 $57,304 $1,876 -97%
52350 - Legal $62,069 $33,850 $45,000 $45,000 0%
55070 - Improvements Not Buildings – – $400 $0 -100%
1001500 - FINANCE TOTAL $3,227,721 $3,831,705 $4,876,130 $4,810,961 -1% 6110010 - CFD 01-01 - GENERAL
52300 - Contract Services $8,460 $11,039 $13,000 $13,000 0% 54020 - Cost Allocations Paid $2,000 $2,086 $7,694 $7,925 3% 54110 - Debt Service Principal $140,000 $140,000 $155,000 $160,000 3% 54120 - Debt Service Interest $125,933 $118,553 $110,774 $102,431 -8% 54140 - Trustee Service Fee $4,997 $4,997 $5,250 $5,250 0% 6110010 - CFD 01-01 - GENERAL TOTAL $281,389 $276,675 $291,718 $288,606 -1% 6120010 - CFD 07-01 - GENERAL
52300 - Contract Services $5,309 $5,524 $5,700 $6,000 5% 54020 - Cost Allocations Paid $1,500 $1,565 $7,522 $7,748 3% 54110 - Debt Service Principal $45,000 $50,000 $60,000 $65,000 8% 54120 - Debt Service Interest $130,398 $128,229 $125,685 $122,754 -2% 54140 - Trustee Service Fee $2,120 $2,120 $2,250 $2,250 0% 6120010 - CFD 07-01 - GENERAL TOTAL $184,326 $187,437 $201,157 $203,752 1% EXPENDITURES TOTAL $3,693,437 $4,295,818 $5,369,005 $5,303,319 -1% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
125
The tables below contain the Customer Service Division's detailed revenues and expenditures.

Division Expenditures by Type
Expenditures
Personnel $2,365,929 $2,396,742 $2,955,987 $3,163,904 7% Operations & Maintenance $1,035,107 $1,155,022 $1,566,227 $1,032,681 -34% Non-Operating $37,096 $86,930 $100,000 $100,000 0%
Capital – – $89,600 $0 -100%
EXPENDITURES TOTAL $3,438,133 $3,638,695 $4,711,814 $4,296,585 -9% Account Detail - Expenditures
Expenditures
4100545 - WATER-CUSTOMER SVCS
51100 - Full Time Wages $1,246,664 $1,234,535 $1,523,436 $1,491,159 -2% 51110 - Overtime Wages $8,467 $7,972 $8,500 $7,125 -16% 51120 - Part Time Wages – $12,865 $56,000 $112,087 100% 51200 - Fringe Benefits $512,152 $536,735 $600,050 $725,815 21% 51201 - Fringe Benefits PT – – $0 $1,404 –
51220 - Retiree Expense – $312 – $0 –
51300 - Payroll Taxes $17,886 $18,026 $22,000 $38,025 73% 51301 - PT Payroll Tax – – $0 $1,578 –
52010 - Utilities-Electricity $8,740 $8,310 $13,200 $11,625 -12% 52020 - Utilities-Water Usage $215 $302 $525 $525 0%
Customer Service
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
126
52030 - Utilities-Natural Gas $508 $504 $750 $750 0%
52060 - Telephone $239 $122 $169 $125 -26%
52110 - Supplies $174,159 $181,212 $217,219 $200,400 -8% 52140 - Training And Education $1,209 $899 $1,725 $1,125 -35% 52150 - Travel & Meetings $1,048 $1,334 $0 $0 –
52180 - Recruitment Expenditures $3,343 $2,158 $2,205 $2,250 2% 52240 - Small Tools & Furniture <$5000 – $10,336 $750 $3,075 310% 52300 - Contract Services $180,803 $223,247 $346,568 $246,825 -29% 52350 - Legal – – $750 $750 0%
52360 - Federal/State /Local Fees $9,185 $8,649 $19,500 $19,500 0% 52365 - Bank/CC Processing Fees $395,220 $428,248 $514,400 $257,200 -50% 54050 - Uncollectable Write-Offs $37,096 $86,930 $100,000 $100,000 0% 55070 - Improvements Not Buildings – – $67,100 $0 -100% 4100545 - WATER-CUSTOMER SVCS TOTAL $2,596,936 $2,762,695 $3,494,847 $3,221,342 -8% 4260545 - SOLID WASTE-CUSTOMER SVC
51100 - Full Time Wages $402,144 $396,502 $476,200 $486,073 2% 51110 - Overtime Wages $2,681 $2,215 $2,000 $2,375 19%
51120 - Part Time Wages – $4,117 $19,000 $37,867 99%
51200 - Fringe Benefits $166,450 $173,777 $231,580 $237,634 3% 51201 - Fringe Benefits PT – – $0 $475 –
51220 - Retiree Expense $3,733 $3,910 $5,000 $9,360 87% 51300 - Payroll Taxes $5,753 $5,776 $12,221 $12,395 1%
51301 - PT Payroll Tax – – $0 $533 –
52010 - Utilities-Electricity $5,466 $4,636 $4,400 $3,875 -12% 52020 - Utilities-Water Usage $120 $169 $175 $175 0%
52030 - Utilities-Natural Gas $284 $282 $250 $250 0%
52060 - Telephone $52 $13 $56 $21 -62%
52110 - Supplies $57,130 $59,842 $65,000 $66,800 3%
52140 - Training And Education $388 $288 $575 $375 -35% 52150 - Travel & Meetings $336 $427 $0 $0 –
52180 - Recruitment Expenditures $1,070 $691 $735 $735 0% 52240 - Small Tools & Furniture <$5000 – $3,307 $250 $1,025 310% 52300 - Contract Services $60,789 $74,416 $115,525 $82,275 -29% 52350 - Legal – – $2,500 $250 -90%
52360 - Federal/State /Local Fees $3,062 $2,883 $6,500 $6,500 0% 52365 - Bank/CC Processing Fees $131,740 $142,749 $252,500 $126,250 -50% 55070 - Improvements Not Buildings – – $22,500 $0 -100% 4260545 - SOLID WASTE-CUSTOMER SVC TOTAL $841,197 $876,000 $1,216,967 $1,075,243 -12% EXPENDITURES TOTAL $3,438,133 $3,638,695 $4,711,814 $4,296,585 -9% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
127
Human Resources Department
FY26-27 Department Summary
128
Organizational Chart
Department Overview
Human Resources delivers centralized support to the employee workforce, City departments, and the City Council, with a focus on providing exceptional customer service. The department is committed to recruiting, hiring, and retaining highly qualified individuals to best serve Victorville residents. HR provides these services cost-effectively and adapts to changing needs and priorities, while prioritizing a safe work environment and minimizing organizational liabilities through effective risk management.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
HUMAN RESOURCES 11 12 14 15
COUNT 11 12 14 15
Department Strategic Goals
Attract and Retain Top Talent: Develop and implement effective recruitment and selection strategies to attract and retain a high-performing and diverse workforce.

Ensure Competitive and Equitable Compensation: Design and administer compensation and classification systems that are competitive, equitable, and aligned with organizational goals.

Provide Comprehensive Employee Benefits: Administer employee benefits programs that are comprehensive, cost-effective, and meet the diverse needs of employees.

Foster Employee Growth and Development: Provide training and development opportunities that enhance employee skills, support career growth, and improve organizational effectiveness.

Ensure Policy Compliance and Effective Governance: Ensure compliance with all applicable laws, regulations, and city administrative policies, and promote ethical conduct and sound governance.

Promote Employee Health and Safety: Manage workers' compensation and risk management programs to promote a safe and healthy work environment, and minimize organizational liabilities.

Cultivate Positive Labor and Employee Relations: Foster positive labor and employee relations, promote effective communication, and resolve workplace issues fairly and efficiently. 129
The tables below contain the overall revenues and expenditures for the Human Resources Department by type.

Department Expenditures by Division
$7,296,229.83
Expenses in 2027

RISK MANAGEMENT

EMERGENCY SERVICES

HUMAN RESOURCES
Department Revenues by Type
Revenues
Non-Operating Revenues $79,234 $908,888 – $0 –
REVENUES TOTAL $79,234 $908,888 – $0 –
Department Expenditures by Type
Expenditures
Personnel $1,870,077 $2,063,605 $2,419,787 $2,637,621 9% Operations & Maintenance $3,438,503 $4,271,727 $4,225,211 $4,658,609 10% EXPENDITURES TOTAL $5,308,580 $6,335,332 $6,644,998 $7,296,230 10% Links to Divisions
Risk Management
Human Resource Division
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
130
Below are tables that contain the Human Resources Division's detailed revenues and expenditures.

Division Expenditures by Type
Expenditures
Personnel $1,427,452 $1,750,287 $1,999,130 $2,150,907 8% Operations & Maintenance $208,054 $362,748 $705,984 $691,050 -2% EXPENDITURES TOTAL $1,635,506 $2,113,035 $2,705,114 $2,841,957 5% Account Detail - Expenditures
Expenditures
1001520 - HUMAN RESOURCES
51100 - Full Time Wages $974,926 $1,175,713 $1,189,591 $1,247,077 5% 51110 - Overtime Wages $5,733 $9,263 $12,000 $12,000 0% 51120 - Part Time Wages $13,900 $70,132 $188,500 $189,230 0% 51200 - Fringe Benefits $412,998 $467,973 $562,412 $650,701 16% 51201 - Fringe Benefits PT – – – $2,370 –
51220 - Retiree Expense $5,630 $9,367 $16,071 $15,064 -6% 51300 - Payroll Taxes $14,264 $17,838 $30,556 $31,800 4% 51301 - PT Payroll Tax – – – $2,664 –
52165 - City Outreach Events – $879 $5,000 $5,000 0%
52010 - Utilities-Electricity $26,542 $23,958 $27,720 $25,000 -10% 52020 - Utilities-Water Usage $654 $915 $1,500 $1,200 -20% 52030 - Utilities-Natural Gas $1,541 $1,529 $2,526 $1,700 -33% 52060 - Telephone $1,269 $1,676 $1,738 $4,100 136%
52110 - Supplies $43,665 $44,526 $58,700 $70,400 20%
52130 - Subs /Publications / Dues $2,832 $112 $6,500 $1,000 -85% Human Resources Division
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
131
52140 - Training And Education $10,269 $74,235 $180,000 $140,800 -22% 52150 - Travel & Meetings $227 $12,300 $25,000 $21,150 -15% 52180 - Recruitment Expenditures $3,858 $2,274 $2,000 $2,000 0% 52190 - DOT/Physical Test – – $300 $0 -100%
52300 - Contract Services $91,512 $88,925 $245,000 $198,700 -19% 52340 - Insurance – $7,901 – $0 –
52350 - Legal $25,684 $103,516 $150,000 $220,000 47%
1001520 - HUMAN RESOURCES TOTAL $1,635,506 $2,113,035 $2,705,114 $2,841,957 5% EXPENDITURES TOTAL $1,635,506 $2,113,035 $2,705,114 $2,841,957 5% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
132
The tables below contain the Risk Management Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Non-Operating Revenues $79,234 $908,888 – $0 –
REVENUES TOTAL $79,234 $908,888 – $0 –
Division Expenditures by Type
Expenditures
51100 - Full Time Wages $302,242 $209,367 $287,685 14% $328,392 51110 - Overtime Wages $3,413 – $2,450 -18% $2,000
51200 - Fringe Benefits $130,456 $98,896 $122,493 19% $145,768 51220 - Retiree Expense $2,186 $2,108 $1,339 63% $2,180 51300 - Payroll Taxes $4,329 $2,947 $6,690 25% $8,374
52060 - Telephone $500 – – – $1,080
52110 - Supplies $2,753 $15,267 $18,500 63% $30,100
52130 - Subs /Publications / Dues $74 $412 $200 0% $200 52140 - Training And Education $3,323 $2,520 $5,500 -7% $5,100 52150 - Travel & Meetings $0 $63 $2,950 -41% $1,750
52160 - Marketing & Promotion $99 $409 $2,500 0% $2,500 52220 - Equipment Expense $1,653 $442 $500 -100% $0
52230 - Vehicle Expense $568 – – – $0
52300 - Contract Services $16,262 $11,300 $54,775 0% $55,000 52340 - Insurance $3,205,216 $3,878,564 $3,429,302 13% $3,866,829 52350 - Legal – – $5,000 0% $5,000
EXPENDITURES TOTAL $3,673,074 $4,222,297 $3,939,884 13% $4,454,273 Account Detail - Revenues
Risk Management
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 Variance FY2027
133
Revenues
1001201 - RISK MANAGEMENT $79,234 $908,888 – $0 –
REVENUES TOTAL $79,234 $908,888 – $0 –
Account Detail - Expenditures:

Expenditures
1001201 - RISK MANAGEMENT
51100 - Full Time Wages $164,479 $186,378 $155,559 $164,196 6% 51110 - Overtime Wages – – $1,200 $1,000 -17%
51200 - Fringe Benefits $70,663 $73,517 $62,855 $72,884 16% 51220 - Retiree Expense $2,186 $2,108 $1,339 $2,180 63% 51300 - Payroll Taxes $2,272 $2,608 $3,313 $4,187 26%
52060 - Telephone – – – $540 –
52110 - Supplies $839 $2,173 $5,000 $12,500 150%
52130 - Subs /Publications / Dues – $412 – $0 –
52140 - Training And Education $1,299 $2,520 $500 $2,600 420% 52150 - Travel & Meetings $0 $63 $2,700 $1,500 -44%
52220 - Equipment Expense – $442 $500 $0 -100%
52300 - Contract Services $3,356 $11,300 – $0 –
52340 - Insurance $3,205,216 $3,878,564 $3,429,302 $3,866,829 13% 52350 - Legal – – $5,000 $5,000 0%
1001201 - RISK MANAGEMENT TOTAL $3,450,309 $4,160,086 $3,667,268 $4,133,416 13% 1006080 - EMERGENCY SERVICES
51100 - Full Time Wages $137,764 $22,989 $132,126 $164,196 24% 51110 - Overtime Wages $3,413 – $1,250 $1,000 -20%
51200 - Fringe Benefits $59,793 $25,379 $59,638 $72,884 22% 51300 - Payroll Taxes $2,057 $339 $3,377 $4,187 24%
52060 - Telephone $500 – – $540 –
52110 - Supplies $1,915 $13,095 $13,500 $17,600 30%
52130 - Subs /Publications / Dues $74 – $200 $200 0%
52140 - Training And Education $2,024 – $5,000 $2,500 -50% 52150 - Travel & Meetings – – $250 $250 0%
52160 - Marketing & Promotion $99 $409 $2,500 $2,500 0% 52220 - Equipment Expense $1,653 – – $0 –
52230 - Vehicle Expense $568 – – $0 –
52300 - Contract Services $12,906 – $54,775 $55,000 0%
1006080 - EMERGENCY SERVICES TOTAL $222,766 $62,211 $272,616 $320,857 18% EXPENDITURES TOTAL $3,673,074 $4,222,297 $3,939,884 $4,454,273 13% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
134
Information Technology Department
FY26-27 Department Summary
135
Organizational Chart
Department Overview
The Information Technology (IT) Department is integral to our organization, delivering cutting-edge technology solutions that support and enhance business operations. Our department comprises specialized teams, including Business Systems and Administration, Geographic Information Systems (GIS), Infrastructure and Security, and User Support and Services.

Business Systems and Administration Team optimizes organizational business systems and applications. Collaborating with stakeholders, they implement technology solutions to enhance business processes, productivity, and overall performance. Key responsibilities include system administration, application customization, data management, and process automation.

Geographic Information Systems (GIS) Team leverages spatial data and mapping technologies to provide critical insights that support organizational decision-making. By analyzing geographic patterns, GIS optimizes resource allocation and improves operational efficiency.

Infrastructure and Security Team ensures a reliable and secure IT infrastructure for seamless communication and data exchange. They oversee the design, implementation, and monitoring of network systems, servers, and storage solutions. This team also implements robust cybersecurity measures to protect digital assets, ensure data integrity, and prevent unauthorized access.

User Support and Services Team provides exceptional technical support and services to all organizational users. They address technical issues, offer troubleshooting assistance, and ensure users have the necessary tools and resources for efficient task performance. This team also manages and maintains audio/video equipment, facilitating smooth multimedia communication and collaboration.

Working collaboratively, these specialized IT teams deliver cutting-edge technology solutions, ensure data security, and support the organization's strategic goals. By staying at the forefront of technological advancements, they empower the organization to achieve operational excellence and drive continuous growth.
136
Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
INFORMATION TECHNOLOGY 18 18 19 19
COUNT 18 18 19 19
Department Strategic Goals
Enhance Cybersecurity: Implement advanced security measures to protect digital assets, ensure data privacy, and mitigate cyber threats.

Improve Operational Efficiency: Streamline IT processes, automate tasks, and optimize resource allocation to increase productivity and reduce operational costs.

Drive Innovation and Digital Transformation: Promote emerging technologies and innovative solutions to support the organization's strategic objectives.

Strengthen IT Infrastructure: Develop a robust, scalable, and resilient IT infrastructure to support seamless communication, data exchange, and business continuity.

Enhance User Experience: Provide exceptional technical support and user services to ensure employees have the tools and resources needed for efficient and effective task performance.

Support Data-Driven Decisions: Implement advanced data analytics and business intelligence solutions to enable informed decision-making and enhance organizational performance.

Ensure IT Governance and Compliance: Establish and enforce IT governance frameworks and compliance standards to align technology activities with regulations and best practices.

Department Revenue
The Information Technology (IT) Department’s revenue of $281,000 is derived primarily from a technology fee assessed in conjunction with permit fees. This fee accounts for 99.6% of the department’s total revenue, while the remaining 0.4% consists of the proposed $1,000 in equipment sales revenue.

Collected as part of the permitting process, the technology fee supports the maintenance, enhancement, and operation of the organization’s technology systems and infrastructure. 137
The pie chart below contains the overall revenues for the Information Technology Department by type. $281,000.00
Revenues in 2027

PERMITTING SYSTEMS
INFORMATION TECHNOLO...

Department Expenditures by Division
The IT department’s expenditures are primarily driven by contract services, which represent the largest share at $4,014,951, accounting for 46% of total expenditures. This reflects the department’s reliance on vendors to support and maintain the various systems used by the City. Personnel wages also make up a significant portion of spending, comprising 30% of the budget with a projected cost of $3,150,276, underscoring the importance of skilled staff in supporting daily operations and advancing long-term initiatives. Additionally, 9% of the budget, or $1,225,000, is allocated to capital investments to ensure ongoing improvements to equipment and infrastructure that support evolving technology needs.

The pie chart below contains the overall expenditures for the Information Technology Department by type.
$10,511,303.68
Expenses in 2027
INFORMATION TECHNOLO...

IT-TECH INFRSTR UPGR...

Other

IT - ERP
IT-CITY DEPT SYSTEMS...

IT-DESKTOP SYSTEMS
Data Updated May 26, 2026, 4:07
PM
Data Updated May 26, 2026, 4:07
PM
138
Department Revenues by Type
Revenues
Charges for Services $291,929 $355,055 $280,000 $280,000 0% Non-Operating Revenues $295,088 $133,240 $0 $1,000 –
REVENUES TOTAL $587,017 $488,295 $280,000 $281,000 0%
Department Expenditures by Type
Expenditures
Expenses -$269,122 -$379,495 – $0 –
Personnel $2,236,105 $2,393,561 $2,880,920 $3,150,276 9% Operations & Maintenance $3,302,407 $4,304,892 $5,505,541 $6,113,774 11% Non-Operating $295,246 $406,468 $21,605 $22,253 3%
Capital $224,683 $594,605 $2,131,000 $1,225,000 -43%
EXPENDITURES TOTAL $5,789,319 $7,320,031 $10,539,066 $10,511,304 0% Links to Divisions
Information Technology
Geographic Information Systems
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
139
The following tables contain detailed views of the Information Technology Division's revenues and expenditures.

Division Revenues by Type
Revenues
Charges for Services $291,929 $355,055 $280,000 $280,000 0% Non-Operating Revenues $295,088 $133,240 $0 $1,000 –
REVENUES TOTAL $587,017 $488,295 $280,000 $281,000 0%
Division Expenditures by Type
Expenditures
Expenses -$262,043 -$379,860 – $0 –
Personnel $1,956,499 $2,126,340 $2,498,699 $2,699,725 8% Operations & Maintenance $2,966,299 $3,937,096 $5,198,166 $5,763,604 11% Non-Operating $287,366 $406,272 $21,605 $22,253 3%
Capital $224,683 $594,605 $2,131,000 $1,225,000 -43%
EXPENDITURES TOTAL $5,172,804 $6,684,453 $9,849,470 $9,710,583 -1% Information Technology
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
140
Account Detail - Revenues
Revenues
1001510 - INFORMATION TECHNOLOGY $287,184 $22,912 $0 $1,000 – 1001557 - IT-COMMUNICATION SYSTEMS $7,904 $67,102 – $0 – 1001569 - IT-CITY DEPT SYSTEMS & APPS – $44,103 – – –
1111561 - PERMITTING SYSTEMS
44125 - Technology Fee $291,929 $355,055 $280,000 $280,000 0% 47540 - Prior Yr Adj-Revenue – -$877 – – –
1111561 - PERMITTING SYSTEMS TOTAL $291,929 $354,178 $280,000 $280,000 0% REVENUES TOTAL $587,017 $488,295 $280,000 $281,000 0%
Account Detail - Expenditures
Expenditures
4521510 - OFF AIRPORT - INFO TECHNOLOGY – – $5 $0 -100% 4501510 - AP-INFO TECHNOLOGY – – $61,713 $19,883 -68%
4131510 - REC - INFO TECHNOLOGY – – $3,099 $0 -100%
4191510 - VMUS GAS-INFO TECHNOLOGY – – $5,890 $0 -100%
4201510 - VMUS ELEC - INFO TECHNOLOGY – – $31,537 $0 -100% 4121510 - WASTEWATER-INFO TECHNOLOGY – – $25,508 $0 -100% 1051510 - MEAS P - INFORMATION TECHNOLOGY $193,327 $116,967 $623,990 $0 -100% 1001510 - INFORMATION TECHNOLOGY
51100 - Full Time Wages $1,141,749 $1,345,400 $1,674,632 $1,746,482 4% 51110 - Overtime Wages $18,317 $30,297 $35,000 $35,000 0% 51120 - Part Time Wages $11,923 $2,430 – $0 –
51150 - Standby Wages $11,303 $6,351 $15,644 $15,644 0% 51200 - Fringe Benefits $490,146 $529,505 $730,631 $858,064 17% 51300 - Payroll Taxes $17,024 $19,863 $42,792 $44,535 4% 52165 - City Outreach Events – $5,000 $5,000 $5,000 0%
52010 - Utilities-Electricity $33,994 $32,322 $36,000 $37,000 3% 52020 - Utilities-Water Usage $838 $1,173 $1,300 $1,350 4% 52030 - Utilities-Natural Gas $1,975 $2,897 $3,250 $3,250 0% 52060 - Telephone $15,210 $9,861 $17,200 $20,475 19%
52110 - Supplies $7,370 $5,879 $7,150 $8,000 12%
52130 - Subs /Publications / Dues $1,618 $163 $1,000 $1,000 0% 52140 - Training And Education $6,730 $46,734 $60,000 $60,000 0% 52150 - Travel & Meetings $2,197 $7,078 $12,500 $12,500 0% 52180 - Recruitment Expenditures $7,188 $3,182 $3,500 $3,500 0% 52201 - Vehicle Fuel $557 $1,008 $2,000 $2,000 0%
52230 - Vehicle Expense $1,191 $1,014 $4,000 $4,000 0%
52240 - Small Tools & Furniture <$5000 $435 – $850 $1,000 18% 52300 - Contract Services $718,646 $65,958 $76,850 $73,850 -4% 52340 - Insurance – $452 $4,236 $4,689 11%
52350 - Legal $2,327 $37,439 $25,000 $10,000 -60%
52410 - Building Maintenance $2,140 $39,077 – $1,000 –
1001510 - INFORMATION TECHNOLOGY TOTAL $2,492,877 $2,193,081 $2,758,535 $2,948,339 7% 1001554 - IT-UTILITY SYSTEMS
52060 - Telephone $639 – – $0 –
1001554 - IT-UTILITY SYSTEMS TOTAL $639 – – $0 –
1001555 - IT-TECH INFRSTR UPGRADE
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
141
52003 - -$88,098 -$88,098 – $0 –
52220 - Equipment Expense $6,121 $820,974 $148,000 $170,000 15% 52240 - Small Tools & Furniture <$5000 $7,915 $8,074 $15,000 $10,000 -33% 52300 - Contract Services $302,556 $548,205 $700,000 $1,147,699 64% 54160 - GASB 96 Interest Expense $5,750 $3,876 – – –
54170 - GASB 87/96 PRINCIPAL $82,348 $84,221 – – –
55050 - Computers & Communication Sys $22,097 $366,434 $471,000 $1,225,000 160% 1001555 - IT-TECH INFRSTR UPGRADE TOTAL $338,689 $1,743,687 $1,334,000 $2,552,699 91% 1001557 - IT-COMMUNICATION SYSTEMS
52003 - -$43,475 -$56,923 – $0 –
52060 - Telephone $5,608 $5,057 $11,000 $6,000 -45%
52220 - Equipment Expense $9,464 $16,116 $50,000 $50,000 0% 52300 - Contract Services $338,072 $505,237 $723,500 $507,640 -30% 54160 - GASB 96 Interest Expense $3,882 $3,309 – – –
54170 - GASB 87/96 PRINCIPAL $39,593 $53,614 – – –
55002 - GASB 96 Capital – $67,102 – – –
55050 - Computers & Communication Sys – – $650,000 $0 -100% 1001557 - IT-COMMUNICATION SYSTEMS TOTAL $353,145 $593,512 $1,434,500 $563,640 -61% 1001558 - IT-DOCUMENT IMAGING SYSTEMS
52300 - Contract Services $53,648 $48,105 $75,000 $347,000 363% 1001558 - IT-DOCUMENT IMAGING SYSTEMS TOTAL $53,648 $48,105 $75,000 $347,000 363% 1001563 - IT-INTERNET & INTRANET SYSTEMS
52003 - -$31,471 -$33,314 – $0 –
52300 - Contract Services $47,295 $44,983 $64,900 $82,000 26% 54160 - GASB 96 Interest Expense $3,023 $2,350 – – –
54170 - GASB 87/96 PRINCIPAL $28,447 $30,964 – – –
1001563 - IT-INTERNET & INTRANET SYSTEMS TOTAL $47,295 $44,983 $64,900 $82,000 26% 1001564 - IT-PUBLIC WORKS SYSTEMS
52300 - Contract Services $30,898 $37,624 $59,500 $60,000 1% 1001564 - IT-PUBLIC WORKS SYSTEMS TOTAL $30,898 $37,624 $59,500 $60,000 1% 1001565 - IT-PUBLIC SAFETY SYSTEMS
52270 - Fire IT Services – $1,600 – $0 –
52300 - Contract Services $28,795 $42,988 $90,300 $85,350 -5% 1001565 - IT-PUBLIC SAFETY SYSTEMS TOTAL $28,795 $44,588 $90,300 $85,350 -5% 1001566 - IT-AUDIO/VISUAL SYSTEMS
52220 - Equipment Expense $12,473 $5,217 $1,000 $5,000 400% 52240 - Small Tools & Furniture <$5000 $768 $331 $2,000 $2,000 0% 52300 - Contract Services $14,786 $18,710 $93,500 $34,900 -63% 55050 - Computers & Communication Sys – – $500,000 $0 -100% 1001566 - IT-AUDIO/VISUAL SYSTEMS TOTAL $28,027 $24,258 $596,500 $41,900 -93% 1001568 - IT-DESKTOP SYSTEMS
52220 - Equipment Expense $140,001 $379,835 $382,706 $520,000 36% 52300 - Contract Services $278,819 $238,013 $300,000 $503,700 68% 55050 - Computers & Communication Sys $9,259 – – $0 –
1001568 - IT-DESKTOP SYSTEMS TOTAL $428,080 $617,848 $682,706 $1,023,700 50% 1001569 - IT-CITY DEPT SYSTEMS & APPS $252,668 $395,491 $675,068 $941,310 39% 1001571 - IT - ERP
52140 - Training And Education $810 – – $1,500 –
52150 - Travel & Meetings $3,648 $1,403 $4,000 $2,500 -37% 52220 - Equipment Expense – – $10,000 $17,222 72%
52300 - Contract Services $365,022 $317,751 $475,000 $620,683 31% 1001571 - IT - ERP TOTAL $369,480 $319,153 $489,000 $641,905 31% 1111561 - PERMITTING SYSTEMS
52060 - Telephone $1,722 $5,324 $9,000 $14,500 61%
52140 - Training And Education $3,291 $1,367 – $1,500 – 52150 - Travel & Meetings – – $4,000 $2,500 -37%
52260 - Computer Equipment <$5000 $1,665 $11,659 $10,000 $23,428 134% 52300 - Contract Services $121,735 $157,418 $444,500 $258,595 -42% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
142
1111561 - PERMITTING SYSTEMS TOTAL $128,413 $175,768 $467,500 $300,523 -36% 1114000 - TECH RES FUND-DEVELOPMENT $25,323 $26,412 $21,605 $22,253 3% 2704005 - WASTE TIRE ENFCMNT GRTS
51100 - Full Time Wages $11,781 $10,264 – – –
51200 - Fringe Benefits $1,437 $1,211 – – –
51300 - Payroll Taxes $162 $147 – – –
52140 - Training And Education – $47 – – –
52150 - Travel & Meetings $1,684 – – – –
52220 - Equipment Expense – $174 – – –
52300 - Contract Services $1,620 $1,640 – – –
2704005 - WASTE TIRE ENFCMNT GRTS TOTAL $16,684 $13,483 – – – 2704006 - WASTE TIRE CLEANUP GRTS
51100 - Full Time Wages $2,904 $4,241 – – –
51200 - Fringe Benefits $349 $505 – – –
51300 - Payroll Taxes $38 $53 – – –
52300 - Contract Services $13,844 $21,077 – – –
2704006 - WASTE TIRE CLEANUP GRTS TOTAL $17,135 $25,876 – – – 2707501D - ST GRANTS-DEVELOPMENT
51100 - Full Time Wages $13,371 – – – –
51200 - Fringe Benefits $1,645 – – – –
51300 - Payroll Taxes $183 – – – –
52170 - Advertising/Legal Notices $908 – – – –
52300 - Contract Services $27,359 – – – –
2707501D - ST GRANTS-DEVELOPMENT TOTAL $43,466 – – – –
4101510 - WATER-INFO TECHNOLOGY – – $235,260 $67,560 -71% 4251510 - SEWER-INFO TECHNOLOGY – – $87,811 $0 -100%
4261510 - SW-INFO TECHNOLOGY – – $25,543 $12,520 -51%
2813025D - CDBG GRANTS-DEVELOPMENT
51100 - Full Time Wages $206,522 $154,374 – – –
51200 - Fringe Benefits $25,180 $19,684 – – –
51300 - Payroll Taxes $2,465 $2,015 – – –
52110 - Supplies $9,298 $3,736 – – –
52140 - Training And Education – $313 – – –
52220 - Equipment Expense $10,183 $0 – – –
52300 - Contract Services $70,570 $83,493 – – –
2813025D - CDBG GRANTS-DEVELOPMENT TOTAL $324,217 $263,615 – – – EXPENDITURES TOTAL $5,172,804 $6,684,453 $9,849,470 $9,710,583 -1% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
143
Below are tables that contain the Geographic Information Systems Division's detailed revenues and expenditures.

Division Expenditures by Type
Expenditures
Expenses -$7,078 $365 – $0 –
Personnel $279,606 $267,221 $382,221 $450,551 18%
Operations & Maintenance $336,107 $359,077 $307,375 $350,170 14% Non-Operating $7,880 $196 – – –
EXPENDITURES TOTAL $616,515 $626,859 $689,596 $800,721 16% Geographic Information Systems
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
144
Account Detail - Expenditures
Expenditures
1001515 - GEOGRAPHIC INFO SVCS
51100 - Full Time Wages $32,039 $41,437 $72,532 $104,892 45% 51200 - Fringe Benefits $21,965 $18,721 $30,883 $34,272 11% 51300 - Payroll Taxes $468 $622 $1,850 $2,675 45%
52130 - Subs /Publications / Dues $348 – $1,000 $1,000 0% 52140 - Training And Education – $3,743 $8,000 $5,160 -35% 52150 - Travel & Meetings – – – $2,840 –
52180 - Recruitment Expenditures – $661 $950 $1,000 5%
1001515 - GEOGRAPHIC INFO SVCS TOTAL $54,820 $65,184 $115,215 $151,839 32% 1001580 - GIS-DATA PROJECTS
52300 - Contract Services $3,150 – – $0 –
1001580 - GIS-DATA PROJECTS TOTAL $3,150 – – $0 –
1001581 - GIS-PRINT PRODUCTION
52110 - Supplies $1,289 $5,242 $5,500 $5,500 0%
52240 - Small Tools & Furniture <$5000 $212 – $4,500 $1,500 -67% 1001581 - GIS-PRINT PRODUCTION TOTAL $1,501 $5,242 $10,000 $7,000 -30% 1001582 - GIS-TECH INFRASTRUCTURE
52003 - -$7,492 – – $0 –
52260 - Computer Equipment <$5000 $5,000 $2,883 $5,000 $11,250 125% 52300 - Contract Services $208,161 $160,591 $200,000 $212,000 6% 54160 - GASB 96 Interest Expense $126 – – – –
54170 - GASB 87/96 PRINCIPAL $7,366 – – – –
1001582 - GIS-TECH INFRASTRUCTURE TOTAL $213,161 $163,474 $205,000 $223,250 9% 4101515 - WATER-IT GIS
52465 - $8,865 $8,865 – – –
52003 - -$8,452 -$8,500 – $0 –
51100 - Full Time Wages $31,745 $67,786 $94,946 $101,807 7% 51110 - Overtime Wages – $52 $118 $0 -100%
51200 - Fringe Benefits $21,521 $34,546 $40,990 $49,953 22% 51300 - Payroll Taxes $464 $1,010 $2,424 $2,596 7%
52060 - Telephone $2,541 $2,710 $1,500 $2,500 67%
52110 - Supplies $12 -$5 $25 $0 -100%
52140 - Training And Education $3,080 – $3,000 $4,800 60% 52150 - Travel & Meetings $3,433 $1,885 $3,300 $2,840 -14% 52201 - Vehicle Fuel $641 $0 $3,000 $3,000 0%
52230 - Vehicle Expense $423 $295 $2,000 $2,000 0%
52260 - Computer Equipment <$5000 – $4,174 $4,500 $13,246 194% 52300 - Contract Services $54,425 $42,773 $36,400 $61,679 69% 52460 - Depreciation Expense $3,771 $3,771 – $0 –
54160 - GASB 96 Interest Expense $388 $196 – – –
4101515 - WATER-IT GIS TOTAL $122,857 $159,558 $192,203 $244,421 27% 4251515 - IT GIS - SEWER DIV
51100 - Full Time Wages $44,562 $76,623 $95,064 $101,807 7% 51200 - Fringe Benefits $23,232 $25,376 $40,990 $49,953 22% 51230 - GASB68 Pension Expense $102,966 – – $0 –
51300 - Payroll Taxes $644 $1,049 $2,424 $2,596 7%
52300 - Contract Services $49,620 $130,354 $28,700 $19,855 -31% 4251515 - IT GIS - SEWER DIV TOTAL $221,025 $233,401 $167,178 $174,211 4% EXPENDITURES TOTAL $616,515 $626,859 $689,596 $800,721 16% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
145
Community Services Department
FY26-27 Department Summary
146
Organizational Chart
Department Overview
The Community Services Department enhances residents’ quality of life by offering a wide range of recreational, educational, and wellness programs and services. Through its various divisions, the department fosters community engagement and supports the City’s public spaces and facilities:

Library Division: Provides services, programs, and educational resources, including passport processing.

Recreation Division: Develops and manages youth and adult sports leagues, recreational swimming, swim lessons, preschool programs, classes, and special events.

Parks Division: Maintains 19 parks, City Hall, and other City properties, and provides support for special events.

Facilities Division: Maintains over 60 City facilities through maintenance, repairs, and custodial services; manages Capital Improvement Projects; and provides event support.

The department is supported by a dedicated full-time staff of 61 employees, along with 83 regular parttime employees and 25 seasonal part-time staff who assist with summer programs.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
COMMUNITY SERVICES 47 54 60 64
COUNT 47 54 60 64
147
Department Strategic Goals
Promote Community Well-being: Foster opportunities, programs, and resources that support healthy lifestyles and enhance residents’ overall quality of life.

Advance Literacy and Lifelong Learning: Provide library services, programs, and resources that strengthen literacy, education, and lifelong learning for residents of all ages.

Ensure Responsive and Relevant Services: Continuously assess and adapt programs and services to align with the evolving needs and priorities of the community.

Implement Adopted Master Plans: Advance key initiatives and recommendations from the Parks and Recreation Master Plan and the Library Master Plan to guide service delivery, capital planning, and long-term improvements.

Preserve and Enhance City Assets: Maintain and improve parks, facilities, landscaping, and other City assets to ensure safe, accessible, and high-quality public spaces.

Department Revenues
The Community Services Department consists of Parks, Recreation, Library, and Facilities, all of which play a vital role in delivering programs, services, and amenities that enhance the quality of life for residents. Total revenue projected for FY 2026–27 is $2,399,784.20, significantly driven by Development Impact Fees, which account for approximately 48% of total revenues. This revenue is supported by anticipated new construction activity during the fiscal year, reflecting continued growth and investment within the community.

Additional revenue is generated from a wide range of rental activities, including the use of the City’s ballfields, parks, community centers, and other facilities. These rentals support recreational programming and community events while helping recover the costs of maintaining and operating City facilities.

Approximately 12% of total revenues is derived from lease agreements, including cellular tower leases, which provide a stable and ongoing revenue stream that supports the Department’s ability to sustain operations and continue delivering services.
148
Department Revenues by Division
The pie chart below contains the Community Services Department revenues by Division:
$2,399,784.20
Revenues in 2027
RECREATION DIF - GEN...

PUBLIC BLDGS DIF - G...

Other
V V TRANSPORTATION C...

AQUATICS

RECREATION SERVICES
Department Expenditures
The Community Services Department’s total expenditures are $20,877,829.90, representing the cost of services provided across Facilities, Parks, Recreation, and the Library. These expenditures include personnel costs, maintenance, and contract services that support daily operations and the continued enhancement of community assets and programs.

A substantial share of these costs is wages, which account for approximately 58% of total expenditures.

This investment in personnel is critical, as employees are the foundation of service delivery within Community Services. Full-time and part-time staff are responsible for maintaining City facilities and parks, administering recreational programs, supporting public access to library resources, and ensuring that services are delivered safely, efficiently, and at a high standard for the community.

Contract services represent another key expenditure category, comprising approximately 8% of total costs. These services provide specialized expertise and operational support that cannot always be performed in-house, including facility maintenance, professional and technical services, program instruction, and security. The strategic use of contract services enhances operational efficiency, ensures service continuity, and allows the Department to effectively meet the diverse needs of the community.

Data Updated Apr 28, 2026, 3:41
PM
149
Department Expenditures by Division
The pie chart below contains the Community Services Department expenses by Division:
$20,877,829.90
Expenses in 2027

PARK MAINTENANCE
COMM SVC - FACILITIE...

RECREATION SERVICES
Other
MEAS P - PARK MAINTE...

LIBRARY
Department Revenues by Type
Revenues
Fines & Forfeitures $2,620 $3,617 $3,000 $3,000 0%
Intergovernmental $1,199,566 $3,495,710 – $0 –
Charges for Services $4,374,017 $2,032,240 $1,926,807 $1,713,157 -11% Investment Income $1,422,899 $1,528,980 $1,093,704 $620,222 -43% Sales of Assets – $7,953 – $0 –
Non-Operating Revenues $8,453 $142,045 $165,350 $63,405 -62% REVENUES TOTAL $7,007,554 $7,210,544 $3,188,861 $2,399,784 -25% Department Expenditures by Type
Expenditures
Personnel $6,544,547 $6,981,223 $10,054,350 $11,121,455 11% Operations & Maintenance $3,920,697 $4,138,443 $5,613,646 $6,195,402 10% Non-Operating $650,094 $658,004 $566,010 $616,490 9%
Capital $3,105,276 $8,072,063 $7,572,329 $2,944,483 -61% EXPENDITURES TOTAL $14,220,615 $19,849,733 $23,806,335 $20,877,830 -12% Links to Divisions
Recreation
Library
Facilities
Parks
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
150
Facilities Division maintains more than 60 City facilities through maintenance, repair, and operational reliability of public buildings and supporting infrastructure. Additional services include custodial, capital improvement project management, and special event support. The division oversees preventive maintenance, repairs, custodial services, building systems (such as HVAC, electrical, and plumbing), safety compliance, and facility improvements across a wide range of municipal properties such as administrative buildings, public safety facilities, community centers, and service yards.

By maintaining these spaces in safe, clean, and functional condition, the division ensures that city staff can effectively deliver services and that residents have access to well-maintained public facilities.

The importance of this division extends beyond routine maintenance; it protects public investments by extending the lifespan of buildings and equipment, reduces long-term costs through proactive care, and supports the health and safety of employees and the public. The Facilities Maintenance Division enhances Facilities
FY26-27 Division Summary
151
the quality, reliability, and accessibility of municipal services, providing a direct and lasting benefit to the community it serves.

The tables below contain the Facilities Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Charges for Services $981,445 $433,149 $300,000 $300,000 0% Investment Income $118,603 $111,805 $81,024 $166,898 106% Non-Operating Revenues $5,199 $138,259 $0 $0 –
REVENUES TOTAL $1,105,248 $683,213 $381,024 $466,898 23% Division Expenditures by Type
Expenditures
Personnel $1,732,702 $2,009,608 $2,563,292 $3,052,384 19% Operations & Maintenance $957,190 $1,026,454 $1,559,466 $1,457,915 -7% Non-Operating $631,806 $658,004 $550,710 $600,731 9%
Capital $398,827 $406,231 $2,583,364 $1,524,649 -41%
EXPENDITURES TOTAL $3,720,525 $4,100,297 $7,256,832 $6,635,680 -9% Account Detail - Revenues
Revenues
1006050 - COMM SVC - FACILITIES
47400 - Miscellaneous Revenues $5,190 $0 $0 $0 –
1006050 - COMM SVC - FACILITIES TOTAL $5,190 $0 $0 $0 – 1006109F - FACILTIIES-8TH ST COMMUNITY CT
45200 - Lease Occupancy – $4,006 $9,000 $9,000 0%
47220 - Reimbursed Utility Bills $9 $984 – $0 –
1006109F - FACILTIIES-8TH ST COMMUNITY CT TOTAL $9 $4,990 $9,000 $9,000 0% 1006119 - SHAY ROAD HOUSE
45200 - Lease Occupancy $13,500 $13,500 $0 $0 –
1006119 - SHAY ROAD HOUSE TOTAL $13,500 $13,500 $0 $0 – 1006121 - PEBBLE BEACH DUPLEX #2
45200 - Lease Occupancy $7,773 $96 – $0 –
1006121 - PEBBLE BEACH DUPLEX #2 TOTAL $7,773 $96 – $0 – 1006124 - VERIZON TOWER-EL EVADO
45111 - Interest Income - GASB 87 $6,731 $6,253 – $0 –
45200 - Lease Occupancy $27,161 $27,975 $28,744 $29,606 3% 45211 - Lease Revenue-GASB 87 $2,837 -$1,160 – $0 –
1006124 - VERIZON TOWER-EL EVADO TOTAL $36,728 $33,069 $28,744 $29,606 3% 1056050 - MEAS P-COMM SVC-FAC – $137,276 – $0 –
3500010 - PUBLIC BLDGS DIF - GENERAL
44500 - DEVELOPMENT IMPACT FEES $981,445 $433,149 $300,000 $300,000 0% 45110 - Interest Income $16,309 $13,860 $1,350 $26,000 1,826% 3500010 - PUBLIC BLDGS DIF - GENERAL TOTAL $997,754 $447,010 $301,350 $326,000 8% 4705403 - V V TRANSPORTATION CNTR
45110 - Interest Income $1,985 $3,137 $0 $0 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
152
45111 - Interest Income - GASB 87 $6,809 $6,050 – $0 –
45200 - Lease Occupancy $39,911 $40,709 $41,930 $102,292 144% 45211 - Lease Revenue-GASB 87 -$4,411 -$2,622 – $0 –
4705403 - V V TRANSPORTATION CNTR TOTAL $44,294 $47,274 $41,930 $102,292 144% REVENUES TOTAL $1,105,248 $683,213 $381,024 $466,898 23% Account Detail - Expenditures
Expenditures
1006030F - FACILITIES - LIBRARY – – $133,687 $133,648 0% 1055203F - MEAS P FAC-AC SHELTER – $37,578 $40,000 $40,555 1% 1003100F - FAC-GOLF COURSE
52300 - Contract Services – – – $4,520 –
52360 - Federal/State /Local Fees $972 $1,118 $2,875 $2,875 0% 52410 - Building Maintenance $18,560 $3,121 $8,560 $5,000 -42% 52450 - Vandalism/Accidents – $232 $3,000 $3,000 0%
1003100F - FAC-GOLF COURSE TOTAL $19,532 $4,470 $14,435 $15,395 7% 1006001F - FAC-AVALON PARK
52010 - Utilities-Electricity $3,043 $2,967 $2,970 $3,000 1% 52410 - Building Maintenance $632 $2,006 $1,000 $1,000 0% 52450 - Vandalism/Accidents – $46 $500 $500 0%
1006001F - FAC-AVALON PARK TOTAL $3,675 $5,019 $4,470 $4,500 1% 1006002F - FACILITIES-BRENTWOOD PARK
52410 - Building Maintenance $767 $520 $1,500 $1,500 0% 52450 - Vandalism/Accidents – – – $500 –
1006002F - FACILITIES-BRENTWOOD PARK TOTAL $767 $520 $1,500 $2,000 33% 1006003F - FACILITIES-CENTER STREET PARK
52410 - Building Maintenance $2,813 $37 $22,500 $7,000 -69% 52450 - Vandalism/Accidents – – $500 $500 0%
1006003F - FACILITIES-CENTER STREET PARK TOTAL $2,813 $37 $23,000 $7,500 -67% 1006004F - FACILITIES-DORIS DAVIES PARK
52010 - Utilities-Electricity $35,690 $30,838 $61,222 $35,850 -41% 52020 - Utilities-Water Usage $6,289 $5,863 $9,000 $6,675 -26% 52030 - Utilities-Natural Gas $1,279 $3,184 $3,000 $3,300 10% 52060 - Telephone $671 $623 $710 $710 0%
52110 - Supplies $9,496 $11,506 $15,450 $15,450 0%
52112 - Sanitary Supplies $178 $200 $600 $1,000 67%
52300 - Contract Services – – $36,089 $11,255 -69%
52410 - Building Maintenance $11,617 $11,066 $23,383 $15,000 -36% 52450 - Vandalism/Accidents $942 $1,918 $2,500 $2,500 0% 1006004F - FACILITIES-DORIS DAVIES PARK TOTAL $66,163 $65,198 $151,954 $91,740 -40% 1006006F - FACILITIES-EVA DELL PARK
52410 - Building Maintenance $1,290 $1,758 $2,100 $2,200 5% 52450 - Vandalism/Accidents – – $500 $500 0%
1006006F - FACILITIES-EVA DELL PARK TOTAL $1,290 $1,758 $2,600 $2,700 4% 1006007F - FACILITIES-GRADY TRAMMEL PARK
52410 - Building Maintenance – – $2,200 $1,700 -23%
52450 - Vandalism/Accidents – – – $500 –
1006007F - FACILITIES-GRADY TRAMMEL PARK TOTAL – – $2,200 $2,200 0% 1006010F - FACILITIES-LIBERTY PARK
52300 - Contract Services – – – $610 –
52410 - Building Maintenance $8,354 $8,075 $4,000 $3,475 -13% 52450 - Vandalism/Accidents – – – $500 –
55060 - Buildings & Building Imprvmnts – – $15,000 $9,000 -40% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
153
1006010F - FACILITIES-LIBERTY PARK TOTAL $8,354 $8,075 $19,000 $13,585 -28% 1006011F - FACILITIES-MESA LINDA PARK
52300 - Contract Services – – – $610 –
52410 - Building Maintenance $942 $1,529 $4,000 $3,475 -13% 52450 - Vandalism/Accidents – – $500 $500 0%
1006011F - FACILITIES-MESA LINDA PARK TOTAL $942 $1,529 $4,500 $4,585 2% 1006012F - FACILITIES-MOJAVE VISTA PARK
52300 - Contract Services – – – $610 –
52410 - Building Maintenance $1,322 $1,178 $2,500 $2,055 -18% 52450 - Vandalism/Accidents – – $500 $500 0%
1006012F - FACILITIES-MOJAVE VISTA PARK TOTAL $1,322 $1,178 $3,000 $3,165 6% 1006015F - FAC-SCHMIDT PARK
52300 - Contract Services – – – $50 –
52410 - Building Maintenance $1,000 – $1,000 $1,000 0%
52450 - Vandalism/Accidents – – – $500 –
1006015F - FAC-SCHMIDT PARK TOTAL $1,000 – $1,000 $1,550 55% 1006016F - FACILITIES-SUNSET RIDGE PARK
52112 - Sanitary Supplies $750 $1,013 $1,000 $1,100 10% 52300 - Contract Services – – – $2,250 –
52410 - Building Maintenance $14,153 $6,719 $15,440 $4,700 -70% 52450 - Vandalism/Accidents – – $500 $500 0%
55060 - Buildings & Building Imprvmnts – – – $21,250 –
1006016F - FACILITIES-SUNSET RIDGE PARK TOTAL $14,903 $7,732 $16,940 $29,800 76% 1006050 - COMM SVC - FACILITIES
51100 - Full Time Wages $789,004 $827,083 $947,794 $1,174,849 24% 51110 - Overtime Wages $20,374 $27,750 $25,000 $26,880 8% 51120 - Part Time Wages $187,486 $229,281 $315,853 $385,056 22% 51200 - Fringe Benefits $344,190 $359,076 $467,666 $655,243 40% 51201 - Fringe Benefits PT $7,084 $2,546 $21,502 $32,545 51% 51220 - Retiree Expense $19,967 $21,291 $22,063 $23,765 8% 51300 - Payroll Taxes $14,483 $15,547 $24,020 $29,959 25% 51301 - PT Payroll Tax – – $8,016 $5,430 -32%
52165 - City Outreach Events – $925 $2,000 $2,200 10%
52060 - Telephone $9,972 $8,679 $12,360 $9,370 -24%
52110 - Supplies $9,869 $9,262 $10,025 $16,013 60%
52111 - Consumables – – – $800 –
52130 - Subs /Publications / Dues – – $942 $560 -41%
52140 - Training And Education $2,488 $11,478 $16,500 $20,318 23% 52150 - Travel & Meetings $353 $800 $3,200 $6,725 110%
52180 - Recruitment Expenditures $627 $4,399 $2,600 $3,307 27% 52201 - Vehicle Fuel $36,592 $32,919 $36,595 $36,595 0% 52220 - Equipment Expense $4,581 $2,682 $5,000 $30,000 500% 52230 - Vehicle Expense $23,879 $22,398 $32,000 $37,000 16% 52240 - Small Tools & Furniture <$5000 $2,968 $3,265 $4,500 $15,875 253% 52300 - Contract Services $5,441 $11,997 $15,602 $16,743 7% 52340 - Insurance – $12,653 $50,832 $69,397 37%
52350 - Legal $8,103 $98 $10,000 $5,000 -50%
52360 - Federal/State /Local Fees $1,997 $2,296 $2,297 $2,440 6% 52410 - Building Maintenance $113,773 $90,366 $105,541 $90,000 -15% 52440 - Infrastructure Repairs $111,551 – – $0 –
55040 - Equipment $2,854 $9,894 $567,251 $403,650 -29%
55045 - Vehicles $110,224 – $160,000 $342,551 114%
55060 - Buildings & Building Imprvmnts $10,026 $3,381 $61,188 $0 -100% 55070 - Improvements Not Buildings – $4,004 – $0 –
1006050 - COMM SVC - FACILITIES TOTAL $1,837,887 $1,714,071 $2,930,347 $3,442,271 17% 1006101 - CITY HALL
52010 - Utilities-Electricity $42,458 $40,370 $52,600 $42,885 -18% 52020 - Utilities-Water Usage $1,047 $1,464 $1,650 $1,806 9% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
154
52030 - Utilities-Natural Gas $2,466 $2,447 $2,650 $2,730 3% 52060 - Telephone $5,733 $5,316 $5,830 $7,435 28%
52110 - Supplies $510 $1,109 $500 $0 -100%
52112 - Sanitary Supplies $33,362 $36,776 $45,000 $49,500 10% 52202 - Equipment Fuel – – $800 $800 0%
52220 - Equipment Expense $85 $7,760 $19,168 $4,300 -78% 52240 - Small Tools & Furniture <$5000 $4,073 $5,921 $7,000 $7,000 0% 52300 - Contract Services – – – $51,098 –
52410 - Building Maintenance $110,965 $194,341 $169,208 $87,500 -48% 52450 - Vandalism/Accidents $977 – $500 $500 0%
55040 - Equipment – $29,627 $40,000 $43,700 9%
55060 - Buildings & Building Imprvmnts – $9,437 $346,255 $72,000 -79% 1006101 - CITY HALL TOTAL $201,677 $334,567 $691,161 $371,254 -46% 1006102 - MCART CORP YARD
52112 - Sanitary Supplies $3,587 $4,050 $4,000 $4,400 10% 52300 - Contract Services – – – $1,710 –
52410 - Building Maintenance $6,560 $28,214 $11,690 $10,000 -14% 1006102 - MCART CORP YARD TOTAL $10,146 $32,263 $15,690 $16,110 3% 1006103 - PALMDALE CORP YARD ANNEX
52410 - Building Maintenance $262 $436 $1,000 $1,000 0% 1006103 - PALMDALE CORP YARD ANNEX TOTAL $262 $436 $1,000 $1,000 0% 1006104 - FACILITIES MAINTENANCE YARD
52010 - Utilities-Electricity $4,180 $3,868 $5,775 $3,585 -38% 52030 - Utilities-Natural Gas $1,421 $1,440 $1,785 $1,840 3% 52060 - Telephone $2,104 $1,935 $2,230 $1,000 -55%
52300 - Contract Services – – – $990 –
52410 - Building Maintenance $3,468 $14,492 $3,910 $1,000 -74% 52450 - Vandalism/Accidents $597 – $500 $500 0%
1006104 - FACILITIES MAINTENANCE YARD TOTAL $11,769 $21,735 $14,200 $8,915 -37% 1006105 - FACILITIES BUILDING – – $136,998 $306,819 124% 1006106F - FACILITIES-VICTOR ACTIVITIES C
52010 - Utilities-Electricity $3,911 $4,157 $5,720 $4,531 -21% 52020 - Utilities-Water Usage $2,593 $3,367 $5,459 $3,939 -28% 52030 - Utilities-Natural Gas $802 $1,227 $1,050 $1,340 28% 52112 - Sanitary Supplies $3,138 $3,516 $3,500 $3,850 10% 52300 - Contract Services – – – $4,935 –
52410 - Building Maintenance $6,341 $8,799 $8,080 $3,000 -63% 52450 - Vandalism/Accidents $113 $342 $500 $500 0%
1006106F - FACILITIES-VICTOR ACTIVITIES C TOTAL $16,898 $21,407 $24,309 $22,095 -9% 1006107 - BAD NEWS BEAR DEN ONE
52020 - Utilities-Water Usage $2,461 $3,109 $4,000 $4,350 9% 52060 - Telephone $927 $862 $970 $1,206 24%
52112 - Sanitary Supplies $180 $194 $200 $220 10%
52300 - Contract Services – – – $610 –
52410 - Building Maintenance $1,704 $1,022 $2,725 $2,250 -17% 52450 - Vandalism/Accidents $519 – $500 $500 0%
55060 - Buildings & Building Imprvmnts – – – $9,000 –
1006107 - BAD NEWS BEAR DEN ONE TOTAL $5,792 $5,187 $8,395 $18,136 116% 1006108 - BAD NEWS BEAR DEN TWO
52010 - Utilities-Electricity $1,695 $1,440 $2,000 $1,539 -23% 52112 - Sanitary Supplies $135 $147 $200 $220 10%
52300 - Contract Services – – – $985 –
52410 - Building Maintenance $1,003 $1,188 $3,100 $2,250 -27% 52450 - Vandalism/Accidents $95 $98 $500 $500 0%
1006108 - BAD NEWS BEAR DEN TWO TOTAL $2,928 $2,873 $5,800 $5,494 -5% 1006109F - FACILTIIES-8TH ST COMMUNITY CT
52010 - Utilities-Electricity $27,571 $24,178 $35,000 $28,178 -19% 52020 - Utilities-Water Usage $3,699 $4,051 $4,500 $4,967 10% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
155
52030 - Utilities-Natural Gas $11,234 $10,461 $11,800 $12,200 3% 52300 - Contract Services – – – $3,900 –
52410 - Building Maintenance $9,659 $11,071 $8,700 $5,000 -43% 52450 - Vandalism/Accidents – – $1,000 $1,000 0%
55060 - Buildings & Building Imprvmnts – – $35,000 $82,610 136% 1006109F - FACILTIIES-8TH ST COMMUNITY CT TOTAL $52,163 $49,761 $96,000 $137,855 44% 1006110 - HOOK SNACK BAR $58,487 $79,098 $70,573 $311,713 342% 1006111 - ROCKVIEW NATURE CENTER
52300 - Contract Services – – – $1,880 –
52410 - Building Maintenance $4,615 $3,794 $4,075 $1,000 -75% 52450 - Vandalism/Accidents $101 $452 $500 $500 0%
1006111 - ROCKVIEW NATURE CENTER TOTAL $4,716 $4,246 $4,575 $3,380 -26% 1006113 - FAC - WW SPORTS CENTER
52010 - Utilities-Electricity $24,291 $18,880 $30,000 $21,000 -30% 52020 - Utilities-Water Usage $819 $1,389 $2,000 $2,000 0% 52030 - Utilities-Natural Gas $7,491 $5,710 $6,755 $7,000 4% 52060 - Telephone $927 $862 $1,620 $1,206 -26%
52112 - Sanitary Supplies $2,870 $3,274 $4,000 $4,400 10% 52300 - Contract Services – – – $3,850 –
52410 - Building Maintenance $10,551 $9,832 $15,340 $7,000 -54% 52450 - Vandalism/Accidents $149 $764 $1,500 $1,500 0%
1006113 - FAC - WW SPORTS CENTER TOTAL $47,099 $40,712 $61,215 $47,956 -22% 1006114 - FAC-WW ACTIVITY CENTER
52010 - Utilities-Electricity $4,963 $4,088 $5,460 $3,935 -28% 52020 - Utilities-Water Usage $1,090 $1,239 $1,545 $1,449 -6% 52030 - Utilities-Natural Gas $132 $132 $170 $175 3%
52060 - Telephone $481 – $650 $0 -100%
52112 - Sanitary Supplies $129 $151 $150 $170 13%
52300 - Contract Services – – – $2,140 –
52410 - Building Maintenance $2,459 $3,468 $5,530 $4,000 -28% 1006114 - FAC-WW ACTIVITY CENTER TOTAL $9,254 $9,078 $13,505 $11,869 -12% 1006119 - SHAY ROAD HOUSE
52020 - Utilities-Water Usage $1,587 $1,768 $0 $0 –
52410 - Building Maintenance $1,402 $1,449 – $0 –
1006119 - SHAY ROAD HOUSE TOTAL $2,989 $3,217 $0 $0 –
1006120 - PEBBLE BEACH DUPLEX #1
52020 - Utilities-Water Usage $790 $315 $1,070 $350 -67% 52410 - Building Maintenance $1,079 $628 $1,000 $1,000 0% 1006120 - PEBBLE BEACH DUPLEX #1 TOTAL $1,869 $943 $2,070 $1,350 -35% 1006121 - PEBBLE BEACH DUPLEX #2
52410 - Building Maintenance $460 – $500 $0 -100%
52450 - Vandalism/Accidents – – – $500 –
1006121 - PEBBLE BEACH DUPLEX #2 TOTAL $460 – $500 $500 0% 1006132F - FAC-BLDG 999
52112 - Sanitary Supplies $360 $499 $500 $550 10%
52300 - Contract Services – – – $1,130 –
52410 - Building Maintenance $857 $977 $2,500 $500 -80% 52450 - Vandalism/Accidents – – – $500 –
1006132F - FAC-BLDG 999 TOTAL $1,217 $1,477 $3,000 $2,680 -11% 1006133F - FAC-WAREHOUSE HESP RD
52112 - Sanitary Supplies $449 $491 – $0 –
52410 - Building Maintenance $988 $757 – $0 –
1006133F - FAC-WAREHOUSE HESP RD TOTAL $1,436 $1,248 – $0 – 1006135F - FAC-WAREHSE-6TH ST
52112 - Sanitary Supplies $403 $464 – $0 –
52410 - Building Maintenance $26 $78 – $0 –
1006135F - FAC-WAREHSE-6TH ST TOTAL $429 $542 – $0 –
1006137 - CORPORATE YARD EAST
52300 - Contract Services – – – $2,320 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
156
52410 - Building Maintenance $3,894 $6,300 $10,556 $8,200 -22% 1006137 - CORPORATE YARD EAST TOTAL $3,894 $6,300 $10,556 $10,520 0% 1006303 - FAC-FIRE MUSEUM
52010 - Utilities-Electricity $721 $768 $865 $721 -17%
52020 - Utilities-Water Usage $411 $471 $559 $602 8%
52030 - Utilities-Natural Gas $170 $209 $390 $410 5%
52410 - Building Maintenance $373 $568 $700 $700 0%
1006303 - FAC-FIRE MUSEUM TOTAL $1,674 $2,016 $2,514 $2,433 -3% 1056050 - MEAS P-COMM SVC-FAC
51100 - Full Time Wages $165,660 $234,242 $288,613 $475,611 65% 51110 - Overtime Wages – $2 – $0 –
51200 - Fringe Benefits $74,590 $92,251 $120,433 $230,919 92% 51300 - Payroll Taxes $2,442 $3,479 $7,360 $12,128 65%
52300 - Contract Services – – $150,000 $150,000 0%
52410 - Building Maintenance $6,756 $2,990 $35,000 $35,000 0% 52415 - Building - Demolition $30,326 $86,509 – $0 –
55040 - Equipment – $29,865 – $0 –
55045 - Vehicles $224,391 $115,410 $80,000 $45,638 -43% 55060 - Buildings & Building Imprvmnts $51,331 $17,339 $971,870 $0 -100% 55070 - Improvements Not Buildings – $187,276 $41,800 $0 -100% 1056050 - MEAS P-COMM SVC-FAC TOTAL $555,495 $769,362 $1,695,076 $949,295 -44% 1056113 - MEAS P-FAC-WW SPORTS CNTR
55060 - Buildings & Building Imprvmnts – – $175,000 $0 -100% 1056113 - MEAS P-FAC-WW SPORTS CNTR TOTAL – – $175,000 $0 -100% 1056400F - MEAS P FAC WELLNESS CENTER
51100 - Full Time Wages $67,912 $132,473 $194,384 $0 -100% 51110 - Overtime Wages $1 – – $0 –
51200 - Fringe Benefits $38,531 $62,715 $115,631 $0 -100% 51300 - Payroll Taxes $978 $1,870 $4,957 $0 -100%
52112 - Sanitary Supplies $0 $337 – $0 –
1056400F - MEAS P FAC WELLNESS CENTER TOTAL $107,422 $197,396 $314,972 $0 -100% 3500010 - PUBLIC BLDGS DIF - GENERAL
54020 - Cost Allocations Paid $996 – $710 $731 3%
54120 - Debt Service Interest $630,810 $658,004 $550,000 $600,000 9% 3500010 - PUBLIC BLDGS DIF - GENERAL
TOTAL $631,806 $658,004 $550,710 $600,731 9%
4705403 - V V TRANSPORTATION CNTR
52010 - Utilities-Electricity $2,246 – – $0 –
52020 - Utilities-Water Usage $4,565 $806 – $0 –
52300 - Contract Services – – – $2,820 –
52410 - Building Maintenance $25,185 $10,459 $10,380 $7,560 -27% 4705403 - V V TRANSPORTATION CNTR TOTAL $31,996 $11,265 $10,380 $10,380 0% EXPENDITURES TOTAL $3,720,525 $4,100,297 $7,256,832 $6,635,680 -9% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
157
The Library Division provides comprehensive library services that support lifelong learning, literacy, and community connection. The division offers access to books, digital resources, research tools, educational programming, and public technology while also facilitating passport services. Library staff develop and Library
FY26-27 Division Summary
158
deliver programs for all age groups, including children’s literacy programs, teen enrichment activities, adult learning opportunities, and community engagement events.

The division manages the daily operation of the City’s library facilities, ensuring welcoming spaces where residents can read, study, learn, and collaborate. Services include circulation, reference assistance, digital literacy support, and community programming designed to promote education and cultural enrichment.

The importance of this division extends beyond traditional library services; it serves as a hub for knowledge, innovation, and community engagement. By providing equitable access to information and learning opportunities, the Library Division strengthens educational outcomes, supports workforce development, and enhances the overall quality of life for residents. Through its programs and resources, the division plays a vital role in fostering an informed, connected, and engaged community.

Below are tables that contain the Library Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Fines & Forfeitures $2,620 $3,617 $3,000 $3,000 0%
Intergovernmental $1,199,566 $3,240,417 – $0 –
Charges for Services $58,549 $76,696 $103,099 $107,326 4% Investment Income – $66 $211 $1,250 492%
Non-Operating Revenues – – – $105 –
REVENUES TOTAL $1,260,735 $3,320,795 $106,310 $111,681 5% Division Expenditures by Type
Expenditures
Personnel $900,602 $941,663 $1,540,732 $1,583,583 3%
Operations & Maintenance $514,683 $407,995 $463,808 $424,745 -8% Capital $1,430,245 $6,886,792 $1,829,727 $0 -100%
EXPENDITURES TOTAL $2,845,529 $8,236,450 $3,834,267 $2,008,329 -48% Account Detail - Revenues
Revenues
1006030 - LIBRARY
42150 - Penalty/Late Fee $2,620 $3,617 $3,000 $3,000 0% 44790 - Classes – – $250 $250 0%
44100 - Copy/Printing Fees $11,211 $15,380 $14,500 $14,500 0% 44150 - Special Service Fees $47,338 $58,395 $57,000 $62,000 9% 45310 - Rental - Facility – – – $750 –
47400 - Miscellaneous Revenues – – – $105 –
1006030 - LIBRARY TOTAL $61,169 $77,391 $74,750 $80,605 8% 1006031 - LIBRARY-CHILDREN'S PROGRAMMING – – $250 $250 0% 2706030 - STATE GRANTS - LIBRARY
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
159
43110 - Grants - State $1,199,566 $3,240,417 – – –
2706030 - STATE GRANTS - LIBRARY TOTAL $1,199,566 $3,240,417 – – – 3606030 - DIF LIBRARY – $2,987 $31,310 $30,826 -2%
REVENUES TOTAL $1,260,735 $3,320,795 $106,310 $111,681 5% Account Detail - Expenditures
Expenditures
1006030 - LIBRARY
51100 - Full Time Wages $251,399 $292,788 $534,198 $585,282 10% 51110 - Overtime Wages $481 $305 $500 $500 0%
51120 - Part Time Wages $393,665 $347,206 $387,404 $463,945 20% 51200 - Fringe Benefits $120,808 $143,437 $275,628 $279,459 1% 51201 - Fringe Benefits PT $10,006 $9,241 $26,361 $38,425 46% 51220 - Retiree Expense – $216 $0 $600 –
51300 - Payroll Taxes $9,374 $9,256 $13,418 $14,925 11% 51301 - PT Payroll Tax – – $9,830 $6,415 -35%
52165 - City Outreach Events – $824 $4,670 $7,400 58%
52010 - Utilities-Electricity $46,803 $48,706 $0 $0 –
52020 - Utilities-Water Usage $3,528 $3,439 $0 $0 –
52030 - Utilities-Natural Gas $4,335 $3,724 $0 $0 –
52060 - Telephone $2,131 $2,036 $2,448 $8,865 262%
52110 - Supplies $9,487 $9,284 $20,516 $27,540 34%
52111 - Consumables – – – $3,200 –
52112 - Sanitary Supplies – $1,722 – $0 –
52113 - Supplies - Special Postage $2,800 $4,075 $5,000 $7,700 54% 52120 - Books & Multimedia Supplies $85,833 $45,052 $124,095 $174,099 40% 52130 - Subs /Publications / Dues $3,564 $6,285 $8,006 $10,105 26% 52140 - Training And Education $558 $684 $1,500 $2,938 96% 52150 - Travel & Meetings $277 $2,933 $4,099 $10,575 158% 52160 - Marketing & Promotion – $362 $1,000 $1,500 50%
52180 - Recruitment Expenditures $1,719 $1,799 $2,864 $3,109 9% 52201 - Vehicle Fuel – – $2,000 $500 -75%
52220 - Equipment Expense – – $31,825 $9,250 -71%
52230 - Vehicle Expense $88 $40 $2,437 $2,000 -18%
52240 - Small Tools & Furniture <$5000 $422 $1,436 $10,000 $7,375 -26% 52260 - Computer Equipment <$5000 $4,852 – $3,263 $1,000 -69% 52300 - Contract Services $66,287 $105,996 $123,575 $125,638 2% 52340 - Insurance – $11,597 – $3,751 –
52350 - Legal $625 $2,375 $1,000 $1,000 0%
52410 - Building Maintenance $6,791 $4,649 $0 $0 –
52420 - Grounds Maintenance $46 – – $0 –
52450 - Vandalism/Accidents $148 $1,274 – $0 –
1006030 - LIBRARY TOTAL $1,026,029 $1,060,739 $1,595,637 $1,797,096 13% 1006031 - LIBRARY-CHILDREN'S PROGRAMMING
52110 - Supplies $4,876 $4,759 $8,500 $9,000 6%
52300 - Contract Services $2,375 $2,575 $3,400 $8,200 141% 1006031 - LIBRARY-CHILDREN'S
PROGRAMMING TOTAL $7,251 $7,334 $11,900 $17,200 45%
1056030 - MEAS P - LIBRARY
51100 - Full Time Wages $60,571 $79,184 $164,445 $87,659 -47% 51120 - Part Time Wages $25,541 $25,972 $50,969 $58,504 15% 51200 - Fringe Benefits $27,505 $32,532 $69,507 $39,734 -43% 51201 - Fringe Benefits PT – – $3,486 $5,050 45%
51300 - Payroll Taxes $1,252 $1,525 $3,686 $2,235 -39%
51301 - PT Payroll Tax – – $1,300 $850 -35%
52120 - Books & Multimedia Supplies – – $50,000 $0 -100% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
160
52300 - Contract Services $0 – $53,610 $0 -100%
55040 - Equipment $121,769 – $852,102 $0 -100%
55045 - Vehicles – $46,310 $36,629 $0 -100%
55060 - Buildings & Building Imprvmnts $376,046 $1,544,304 $940,996 $0 -100% 1056030 - MEAS P - LIBRARY TOTAL $612,684 $1,729,828 $2,226,730 $194,032 -91% 2706030 - STATE GRANTS - LIBRARY
52110 - Supplies $720 – – – –
52300 - Contract Services $266,416 $142,371 – – –
55070 - Improvements Not Buildings $932,430 $5,296,178 – – – 2706030 - STATE GRANTS - LIBRARY TOTAL $1,199,566 $5,438,549 – – – EXPENDITURES TOTAL $2,845,529 $8,236,450 $3,834,267 $2,008,329 -48% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
161
The Parks Division maintains and preserves the City’s park system and landscaped public spaces to ensure safe, attractive, and functional outdoor environments for residents and visitors. The division is responsible for the maintenance and care of 19 parks, City Hall grounds, and other City properties, Parks
FY26-27 Division Summary
162
performing services such as landscape maintenance, irrigation management, turf care, playground inspections, and general park upkeep.

The Parks Division also provides operational support for community events and recreational activities held in public spaces. Staff oversee park amenities including playgrounds, sports fields, picnic areas, walking paths, and open green spaces, ensuring that facilities remain clean, safe, and accessible for public use.

The importance of this division extends beyond routine landscape maintenance; it protects and enhances the City’s outdoor assets while promoting environmental stewardship and community well-being. Wellmaintained parks provide opportunities for recreation, relaxation, and social gathering while contributing to neighborhood pride and overall quality of life. Through its work, the Parks Division helps create welcoming public spaces that encourage residents to enjoy and engage with their community.

The following tables contain detailed views of the Parks Division's revenues and expenditures.

Division Revenues by Type
Revenues
Intergovernmental $103,044 – – $0 –
Charges for Services $2,937,678 $1,121,184 $1,077,721 $902,756 -16% Investment Income $1,027,957 $1,056,885 $690,554 $149,967 -78% Sales of Assets – $3,953 – $0 –
Non-Operating Revenues -$32 $789 $135,500 $10,000 -93%
REVENUES TOTAL $4,068,647 $2,182,810 $1,903,775 $1,062,723 -44% Division Expenditures by Type
Expenditures
Personnel $2,392,940 $2,521,925 $3,773,849 $4,104,258 9% Operations & Maintenance $1,942,473 $2,140,041 $2,812,998 $3,446,196 23% Non-Operating $18,288 $0 $15,300 $15,759 3%
Capital $1,237,105 $668,240 $3,013,245 $1,359,834 -55%
EXPENDITURES TOTAL $5,590,806 $5,330,207 $9,615,392 $8,926,046 -7% Account Detail - Revenues
Revenues
1003100P - PARKS-GOLF COURSE – – $125,000 $0 -100%
1006000 - PARK MAINTENANCE $6,793 $10,257 $6,965 $6,500 -7% 1006118P - PARKS-OLD VICTOR SCHOOL $22,714 $14,635 $20,056 $20,056 0% 1006122 - SPRINT TOWER-MESA LINDA $30,662 $25,327 $26,199 $26,199 0% 1006123 - TMOBILE TOWER-HOOK ROAD $34,955 $34,505 $27,376 $27,376 0% 1006127P - PRK-WATER DIST-WELL & TANK $61,200 $61,200 $61,200 $61,200 0% 1006129 - PARKS-METRO PCS-LIBERTY PARK $35,230 $32,770 $27,703 $28,534 3% 1006130 - PARKS-METRO PCS-ROCKVIEW PK $41,377 $41,063 $29,297 $32,633 11% 1006139 - AT&T TOWER-BRENTWOOD PK $45,105 $43,711 $34,199 $35,225 3% 2300010 - LTF - GENERAL $38,867 $19,036 $0 $0 –
2813025U - CDBG GRANTS-PUBLIC WORKS $103,044 – – – –
3540010 - RECREATION DIF - GENERAL $3,648,701 $1,900,306 $1,545,780 $825,000 -47% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
163
REVENUES TOTAL $4,068,647 $2,182,810 $1,903,775 $1,062,723 -44% Account Detail - Expenditures
Expenditures
1003100P - PARKS-GOLF COURSE
52300 - Contract Services $623,859 $576,982 $626,667 $637,720 2% 55040 - Equipment $32,590 $38,245 $213,345 $0 -100%
55070 - Improvements Not Buildings – – $66,655 $0 -100% 1003100P - PARKS-GOLF COURSE TOTAL $656,449 $615,227 $906,667 $637,720 -30% 1006000 - PARK MAINTENANCE
51100 - Full Time Wages $1,202,482 $1,327,934 $1,715,842 $1,756,044 2% 51110 - Overtime Wages $27,467 $30,740 $25,000 $45,980 84% 51120 - Part Time Wages $558,526 $409,305 $736,083 $804,533 9% 51200 - Fringe Benefits $519,064 $554,714 $862,884 $821,340 -5% 51201 - Fringe Benefits PT – – $50,348 $67,250 34%
51220 - Retiree Expense $22,966 $23,813 $24,586 $22,573 -8% 51300 - Payroll Taxes $26,077 $25,845 $43,682 $44,779 3% 51301 - PT Payroll Tax – – $18,770 $11,350 -40%
52165 - City Outreach Events – $824 $3,500 $3,700 6%
52060 - Telephone $8,814 $8,785 $8,899 $12,240 38%
52110 - Supplies $19,288 $23,341 $24,400 $36,663 50%
52111 - Consumables – – – $800 –
52130 - Subs /Publications / Dues $640 $299 $2,250 $1,090 -52% 52140 - Training And Education $3,848 $398 $5,875 $10,897 85% 52150 - Travel & Meetings $252 $800 $1,910 $3,375 77%
52180 - Recruitment Expenditures $1,137 $8,280 $5,550 $9,537 72% 52190 - DOT/Physical Test – – $500 $1,075 115%
52201 - Vehicle Fuel $61,782 $53,895 $63,700 $63,700 0% 52202 - Equipment Fuel $32,580 $28,603 $37,080 $40,000 8% 52220 - Equipment Expense $27,847 $43,948 $35,000 $35,000 0% 52230 - Vehicle Expense $63,104 $34,771 $65,479 $50,000 -24% 52240 - Small Tools & Furniture <$5000 $15,444 $32,082 $15,000 $16,375 9% 52250 - Rentals - Equip/Struct/Grnds $20,494 $20,422 $34,400 $44,000 28% 52260 - Computer Equipment <$5000 $9,348 $3,000 – $6,375 – 52300 - Contract Services $50,261 $73,484 $81,201 $71,928 -11% 52340 - Insurance – $42,413 $4,236 $938 -78%
52350 - Legal -$129 $9,433 $10,000 $10,000 0%
52360 - Federal/State /Local Fees $2,045 $2,734 $4,922 $3,000 -39% 52410 - Building Maintenance $10,559 $1,053 $10,265 $11,000 7% 52420 - Grounds Maintenance $13,524 $23,765 $27,000 $52,000 93% 52430 - Irrigation Maintenance $565 $916 – $10,000 –
52450 - Vandalism/Accidents $19,307 $14,400 $27,000 $0 -100% 55040 - Equipment – – – $101,649 –
55045 - Vehicles – – – $251,275 –
55070 - Improvements Not Buildings $42,085 $3,584 $351,720 $0 -100% 1006000 - PARK MAINTENANCE TOTAL $2,759,379 $2,803,581 $4,297,082 $4,420,467 3% 1006001P - PARKS-AVALON PARK
52020 - Utilities-Water Usage $17,589 $18,390 $28,411 $25,080 -12% 52110 - Supplies – – $2,000 $0 -100%
52112 - Sanitary Supplies – – – $2,000 –
52410 - Building Maintenance $830 $2,082 – $0 –
52420 - Grounds Maintenance $726 $1,299 $1,300 $3,172 144% 52430 - Irrigation Maintenance $1,146 $1,850 $2,100 $3,080 47% 52450 - Vandalism/Accidents – – – $2,000 –
1006001P - PARKS-AVALON PARK TOTAL $20,291 $23,621 $33,811 $35,332 5% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
164
1006002P - PARKS -BRENTWOOD PARK
52010 - Utilities-Electricity $3,703 $2,345 $4,070 $2,592 -36% 52020 - Utilities-Water Usage $25,694 $27,585 $35,550 $41,800 18% 52060 - Telephone – – – $1,000 –
52110 - Supplies – – $3,000 $0 -100%
52112 - Sanitary Supplies – – – $3,000 –
52410 - Building Maintenance $1,499 $3,205 – $2,500 –
52420 - Grounds Maintenance $2,803 $17,001 $6,500 $6,500 0% 52430 - Irrigation Maintenance $5,233 $5,193 $9,500 $6,000 -37% 52450 - Vandalism/Accidents – – – $2,000 –
1006002P - PARKS -BRENTWOOD PARK TOTAL $38,931 $55,330 $58,620 $65,392 12% 1006003P - PARKS-CENTER STREET PARK
52010 - Utilities-Electricity $8,752 $7,903 $9,297 $8,640 -7% 52020 - Utilities-Water Usage $31,314 $30,551 $46,957 $47,609 1% 52060 - Telephone $671 $623 $750 $800 7%
52110 - Supplies – – $4,500 $0 -100%
52112 - Sanitary Supplies – – – $4,500 –
52300 - Contract Services – – – $420 –
52410 - Building Maintenance $2,282 $5,162 – $0 –
52420 - Grounds Maintenance $1,738 $3,557 $7,000 $7,000 0% 52430 - Irrigation Maintenance $4,802 $4,401 $6,000 $3,000 -50% 52450 - Vandalism/Accidents – – – $3,000 –
1006003P - PARKS-CENTER STREET PARK TOTAL $49,560 $52,199 $74,504 $74,969 1% 1006005P - EAGLE RANCH PARK
52010 - Utilities-Electricity $147 $302 $1,485 $1,200 -19% 52020 - Utilities-Water Usage $32,162 $34,496 $50,265 $50,998 1% 52060 - Telephone – – – $1,000 –
52110 - Supplies – – $3,000 $0 -100%
52112 - Sanitary Supplies – – – $3,000 –
52300 - Contract Services – – – $2,589 –
52410 - Building Maintenance $1,000 $2,902 – $0 –
52420 - Grounds Maintenance $2,824 $2,695 $3,100 $94,007 2,932% 52430 - Irrigation Maintenance $3,627 $6,275 $6,400 $6,400 0% 52450 - Vandalism/Accidents – – – $500 –
1006005P - EAGLE RANCH PARK TOTAL $39,759 $46,669 $64,250 $159,694 149% 1006006P - PARKS-EVA DELL PARK
52010 - Utilities-Electricity $6,964 $6,692 $9,603 $10,500 9% 52020 - Utilities-Water Usage $76,073 $76,977 $103,000 $109,000 6% 52060 - Telephone $671 $623 $695 $800 15%
52110 - Supplies – – $4,400 $0 -100%
52112 - Sanitary Supplies – – – $7,500 –
52300 - Contract Services – – – $840 –
52410 - Building Maintenance $3,391 $4,087 – $0 –
52420 - Grounds Maintenance $3,308 $4,979 $6,000 $18,000 200% 52430 - Irrigation Maintenance $1,214 $2,999 $4,055 $4,055 0% 52450 - Vandalism/Accidents – – – $2,000 –
1006006P - PARKS-EVA DELL PARK TOTAL $91,620 $96,358 $127,753 $152,695 20% 1006007P - PARKS-GRADY TRAMMEL PARK
52010 - Utilities-Electricity $2,504 $2,647 $3,543 $3,827 8% 52020 - Utilities-Water Usage $7,239 $6,903 $9,614 $10,047 5% 52110 - Supplies – – $675 $0 -100%
52112 - Sanitary Supplies – – – $675 –
52300 - Contract Services – – – $1,368 –
52410 - Building Maintenance $335 $566 – $0 –
52420 - Grounds Maintenance $400 $417 $1,000 $2,500 150% 52430 - Irrigation Maintenance $783 $2,291 $6,000 $3,500 -42% 52450 - Vandalism/Accidents – – – $500 –
1006007P - PARKS-GRADY TRAMMEL PARK TOTAL $11,260 $12,824 $20,832 $22,417 8% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
165
1006008P - PARKS-HOLLYVALE PARK
52010 - Utilities-Electricity $1,308 $1,453 $1,921 $2,074 8% 52020 - Utilities-Water Usage $19,734 $19,216 $28,840 $26,125 -9% 52110 - Supplies – – $150 $0 -100%
52112 - Sanitary Supplies – – – $200 –
52300 - Contract Services – – – $1,368 –
52410 - Building Maintenance $340 $300 – $0 –
52420 - Grounds Maintenance $675 $1,490 $1,550 $2,000 29% 52430 - Irrigation Maintenance $999 $2,775 $4,500 $3,000 -33% 52450 - Vandalism/Accidents – – – $500 –
1006008P - PARKS-HOLLYVALE PARK TOTAL $23,057 $25,234 $36,961 $35,267 -5% 1006009 - HOOK PARK
52010 - Utilities-Electricity $27,960 $29,204 $40,724 $43,200 6% 52020 - Utilities-Water Usage $95,578 $99,136 $128,777 $135,850 5% 52060 - Telephone $671 $634 $670 $807 20%
52110 - Supplies – – $4,500 $0 -100%
52112 - Sanitary Supplies – – – $4,500 –
52300 - Contract Services – – – $420 –
52410 - Building Maintenance $2,932 $4,834 – $32,500 –
52420 - Grounds Maintenance $8,399 $11,294 $8,000 $61,360 667% 52430 - Irrigation Maintenance $5,714 $7,659 $12,500 $12,500 0% 52450 - Vandalism/Accidents – – – $3,000 –
1006009 - HOOK PARK TOTAL $141,254 $152,761 $195,171 $294,137 51% 1006010P - PARKS-LIBERTY PARK
52010 - Utilities-Electricity $6,263 $5,348 $6,890 $7,441 8% 52020 - Utilities-Water Usage $38,176 $37,787 $41,884 $48,523 16% 52060 - Telephone $1,353 $1,255 $1,350 $1,600 19%
52110 - Supplies – – $2,200 $0 -100%
52112 - Sanitary Supplies – – – $2,200 –
52300 - Contract Services – – – $420 –
52410 - Building Maintenance $1,703 $2,274 – $0 –
52420 - Grounds Maintenance $5,393 $6,537 $7,500 $8,300 11% 52430 - Irrigation Maintenance $2,033 $4,225 $6,000 $5,500 -8% 52450 - Vandalism/Accidents – – – $3,000 –
1006010P - PARKS-LIBERTY PARK TOTAL $54,921 $57,426 $65,824 $76,984 17% 1006011P - PARKS-MESA LINDA PARK
52010 - Utilities-Electricity $11,601 $11,278 $14,436 $12,477 -14% 52020 - Utilities-Water Usage $15,245 $57,655 $65,938 $75,281 14% 52060 - Telephone $2,649 $2,452 $2,472 $3,117 26%
52110 - Supplies – – $2,700 $0 -100%
52112 - Sanitary Supplies – – – $2,700 –
52300 - Contract Services – – – $1,221 –
52410 - Building Maintenance $1,800 $3,057 – $0 –
52420 - Grounds Maintenance $4,782 $5,966 $8,000 $8,000 0% 52430 - Irrigation Maintenance $2,468 $7,377 $6,952 $6,952 0% 52450 - Vandalism/Accidents – – – $2,000 –
1006011P - PARKS-MESA LINDA PARK TOTAL $38,544 $87,783 $100,498 $111,748 11% 1006012P - PARKS-MOJAVE VISTA PARK
52010 - Utilities-Electricity $50,412 $45,696 $55,453 $56,650 2% 52020 - Utilities-Water Usage $55,333 $59,291 $76,368 $79,805 5% 52060 - Telephone $1,958 $1,813 $1,648 $2,305 40%
52110 - Supplies – – $1,590 $0 -100%
52112 - Sanitary Supplies – – – $1,590 –
52300 - Contract Services – – – $420 –
52410 - Building Maintenance $1,395 $1,930 – $0 –
52420 - Grounds Maintenance $5,019 $6,224 $11,500 $11,500 0% 52430 - Irrigation Maintenance $5,243 $7,221 $7,800 $5,000 -36% 52450 - Vandalism/Accidents – – – $2,000 –
1006012P - PARKS-MOJAVE VISTA PARK TOTAL $119,359 $122,175 $154,359 $159,270 3% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
166
1006013 - DORIS DAVIES PARK
52020 - Utilities-Water Usage $66,080 $75,866 $108,000 $101,365 -6% 52110 - Supplies – – $5,500 $0 -100%
52112 - Sanitary Supplies – – – $5,500 –
52410 - Building Maintenance $3,508 $5,979 – $102,500 – 52420 - Grounds Maintenance $5,266 $6,675 $12,000 $9,500 -21% 52430 - Irrigation Maintenance $9,949 $5,737 $10,100 $7,800 -23% 52450 - Vandalism/Accidents – – – $3,000 –
1006013 - DORIS DAVIES PARK TOTAL $84,803 $94,258 $135,600 $229,665 69% 1006014 - ROCKVIEW NATURE PARK
52010 - Utilities-Electricity $710 $685 $1,515 $1,489 -2% 52020 - Utilities-Water Usage $5,200 $6,344 $7,829 $7,944 1% 52110 - Supplies – – $700 $0 -100%
52112 - Sanitary Supplies – – – $700 –
52300 - Contract Services – – – $1,483 –
52410 - Building Maintenance $692 $500 – $0 –
52420 - Grounds Maintenance $1,117 – $400 $400 0%
52430 - Irrigation Maintenance $145 $200 $500 $500 0%
52450 - Vandalism/Accidents – – – $500 –
1006014 - ROCKVIEW NATURE PARK TOTAL $7,863 $7,729 $10,944 $13,016 19% 1006015 - SCHMIDT PARK – – – $3,388 –
1006016P - PARKS-SUNSET RIDGE PARK
52010 - Utilities-Electricity $59,980 $57,764 $84,650 $83,112 -2% 52020 - Utilities-Water Usage $46,671 $47,339 $67,049 $68,026 1% 52110 - Supplies – – $3,000 $0 -100%
52112 - Sanitary Supplies – – – $3,500 –
52300 - Contract Services – – – $420 –
52410 - Building Maintenance $2,150 $3,115 – $7,500 –
52420 - Grounds Maintenance $11,886 $12,048 $18,000 $137,139 662% 52430 - Irrigation Maintenance $12,432 $19,230 $17,470 $15,470 -11% 52450 - Vandalism/Accidents – – – $2,000 –
1006016P - PARKS-SUNSET RIDGE PARK TOTAL $133,118 $139,495 $190,169 $317,167 67% 1006017 - VILLAGE PARK
52010 - Utilities-Electricity $51 $75 $250 $216 -14%
52020 - Utilities-Water Usage $14,390 $14,493 $21,000 $17,223 -18% 52110 - Supplies – – $1,000 $0 -100%
52112 - Sanitary Supplies – – – $1,000 –
52300 - Contract Services – – – $1,368 –
52410 - Building Maintenance $100 $544 – $0 –
52420 - Grounds Maintenance $1,200 $713 $2,200 $2,200 0% 52430 - Irrigation Maintenance $407 $295 $700 $700 0%
52450 - Vandalism/Accidents – – – $500 –
55070 - Improvements Not Buildings – – – $40,000 –
1006017 - VILLAGE PARK TOTAL $16,148 $16,120 $25,150 $63,207 151% 1006101P - PARKS-CITY HALL
52420 - Grounds Maintenance $1,612 $927 $3,000 $3,000 0% 52430 - Irrigation Maintenance $4,830 $6,192 $8,500 $3,000 -65% 1006101P - PARKS-CITY HALL TOTAL $6,442 $7,119 $11,500 $6,000 -48% 1006106P - PARKS-VICTOR ACTIVITIES CENTER
52110 - Supplies – – $200 $0 -100%
52112 - Sanitary Supplies – – – $200 –
52410 - Building Maintenance $200 $200 – $0 –
52420 - Grounds Maintenance $150 $246 $400 $400 0%
52430 - Irrigation Maintenance $230 $391 $780 $780 0%
52450 - Vandalism/Accidents – – – $500 –
1006106P - PARKS-VICTOR ACTIVITIES CENTER TOTAL $580 $837 $1,380 $1,880 36% 1006109P - PARKS-8TH STREET COMMUNITY CTR
52420 - Grounds Maintenance $578 $203 $600 $600 0%
52430 - Irrigation Maintenance – $118 $350 $350 0%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
167
52450 - Vandalism/Accidents – – – $500 –
1006109P - PARKS-8TH STREET COMMUNITY
CTR TOTAL $578 $321 $950 $1,450 53%
1006115 - PARKS-MORGAN KINCAID PREP
52110 - Supplies – – $50 $0 -100%
52112 - Sanitary Supplies – – – $50 –
52410 - Building Maintenance $100 – – $0 –
52420 - Grounds Maintenance $200 $575 $1,400 $1,400 0%
52430 - Irrigation Maintenance $200 $644 $500 $500 0%
1006115 - PARKS-MORGAN KINCAID PREP
TOTAL $500 $1,219 $1,950 $1,950 0%
1006116P - PARKS-MESA LINDA INTERMEDIATE
52110 - Supplies – – $800 $0 -100%
52112 - Sanitary Supplies – – – $800 –
52410 - Building Maintenance $250 $400 – $0 –
52420 - Grounds Maintenance $700 $2,287 $4,500 $5,000 11% 52430 - Irrigation Maintenance $905 $1,538 $3,500 $2,500 -29% 1006116P - PARKS-MESA LINDA INTERMEDIATE TOTAL $1,855 $4,225 $8,800 $8,300 -6% 1006117P - PARKS- PARKS MAINT YARD
52010 - Utilities-Electricity $3,720 $4,977 $8,217 $8,856 8% 52020 - Utilities-Water Usage $211 $271 $824 $732 -11%
52030 - Utilities-Natural Gas $1,254 $1,364 $2,633 $3,605 37% 52060 - Telephone $3,754 $3,513 $3,925 $4,419 13%
52110 - Supplies – – – $150 –
52111 - Consumables – – – $500 –
52300 - Contract Services – – – $50 –
1006117P - PARKS- PARKS MAINT YARD TOTAL $8,939 $10,125 $15,599 $18,312 17% 1006118P - PARKS-OLD VICTOR SCHOOL
52020 - Utilities-Water Usage $9,779 $10,733 $15,065 $16,720 11% 52110 - Supplies – – $2,500 $0 -100%
52112 - Sanitary Supplies – – – $2,500 –
52410 - Building Maintenance $100 $200 – $0 –
52420 - Grounds Maintenance $1,343 $1,620 $2,500 $2,500 0% 52430 - Irrigation Maintenance $365 $133 $750 $750 0%
52450 - Vandalism/Accidents – – – $500 –
1006118P - PARKS-OLD VICTOR SCHOOL TOTAL $11,587 $12,686 $20,815 $22,970 10% 1006127P - PRK-WATER DIST-WELL & TANK
52420 - Grounds Maintenance $6,084 $8,415 $7,000 $7,000 0% 52430 - Irrigation Maintenance $1,359 – $1,500 $500 -67% 1006127P - PRK-WATER DIST-WELL & TANK TOTAL $7,444 $8,415 $8,500 $7,500 -12% 1006131P - PARKS-WW FACILITIES
52010 - Utilities-Electricity $6,392 $6,375 $10,500 $8,500 -19% 52020 - Utilities-Water Usage $37,024 $38,636 $47,152 $49,274 5% 52030 - Utilities-Natural Gas $132 $132 $563 $563 0%
52060 - Telephone $1,363 $1,263 $1,379 $1,606 16%
52110 - Supplies – – $2,260 $0 -100%
52112 - Sanitary Supplies – – – $2,260 –
52410 - Building Maintenance $1,200 $1,696 – $0 –
52420 - Grounds Maintenance $3,004 $5,710 $12,370 $8,870 -28% 52430 - Irrigation Maintenance $373 $3,391 $1,500 $1,500 0% 1006131P - PARKS-WW FACILITIES TOTAL $49,488 $57,202 $75,724 $72,573 -4% 1056000 - MEAS P - PARK MAINTENANCE
51100 - Full Time Wages – – – $63,741 –
51120 - Part Time Wages $35,837 $147,437 $271,188 $379,315 40% 51200 - Fringe Benefits – – – $47,313 –
51201 - Fringe Benefits PT – – $18,550 $31,860 72%
51300 - Payroll Taxes $520 $2,138 $0 $1,625 –
51301 - PT Payroll Tax – – $6,916 $6,553 -5%
52220 - Equipment Expense – – $16,000 $0 -100%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
168
52300 - Contract Services – – $15,000 $15,000 0%
52410 - Building Maintenance – $11,827 $82,500 $55,000 -33% 52420 - Grounds Maintenance – $31,457 $65,000 $229,500 253% 55040 - Equipment $788,317 $450,133 $268,635 $0 -100%
55070 - Improvements Not Buildings $13,983 $48,746 $51,664 $166,910 223% 1056000 - MEAS P - PARK MAINTENANCE TOTAL $838,657 $691,738 $795,453 $996,818 25% 1056004F - MEAS P-FAC-DORIS DAVIES PRK
55040 - Equipment – – $57,115 $0 -100%
55060 - Buildings & Building Imprvmnts – – $400,000 $0 -100% 1056004F - MEAS P-FAC-DORIS DAVIES PRK TOTAL – – $457,115 $0 -100% 1056106F - MEASURE P-VICTOR ACTIVITIES C – – $42,000 $0 -100% 1056110 - MEASURE P-HOOK COMMUNITY CENTE
55060 - Buildings & Building Imprvmnts – – $100,000 $0 -100% 1056110 - MEASURE P-HOOK COMMUNITY
CENTE TOTAL – – $100,000 $0 -100%
3540010 - RECREATION DIF - GENERAL
54020 - Cost Allocations Paid $18,288 – $15,300 $15,759 3% 3540010 - RECREATION DIF - GENERAL TOTAL $18,288 – $15,300 $15,759 3% 3546000 - REC DIF - PARKS
52300 - Contract Services – – $100,000 $100,000 0%
55000 - Capital – – $839,275 $0 -100%
55010 - Land – – – $450,000 –
55035 - Master Plans – – $50,000 $50,000 0%
55060 - Buildings & Building Imprvmnts – – $453,109 $0 -100% 55070 - Improvements Not Buildings $360,130 $127,532 $119,727 $300,000 151% 3546000 - REC DIF - PARKS TOTAL $360,130 $127,532 $1,562,111 $900,000 -42% EXPENDITURES TOTAL $5,590,806 $5,330,207 $9,615,392 $8,926,046 -7% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
169
The Recreation Division develops and manages a variety of recreational programs, sports leagues, instructional classes, and community events that promote active lifestyles and social engagement. The division oversees youth and adult sports leagues, recreational swimming, swim lessons, preschool Recreation
FY26-27 Division Summary
170
programs, and specialized classes designed to support physical fitness, skill development, and personal enrichment. In addition, the division coordinates community celebrations and special events that bring residents together and strengthen community identity.

Recreation manages program planning, facility scheduling, and activity coordination to ensure safe, inclusive, and accessible opportunities for participants of all ages and ability levels. Staff work closely with community partners, instructors, and volunteers to deliver high-quality programming across parks, recreation centers, and aquatic facilities.

The importance of this division extends beyond recreation; it supports public health, youth development, and community connectivity. By providing structured activities and safe environments for play and learning, the division helps build stronger families, encourages healthy lifestyles, and creates opportunities for residents to connect with their community. The Recreation Division plays a key role in enhancing the vibrancy and livability of the City.

Below are tables that contain the Recreation Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Charges for Services $396,344 $401,211 $445,987 $403,075 -10% Investment Income $309,757 $373,843 $321,915 $302,107 -6% Sales of Assets – $4,000 – $0 –
Non-Operating Revenues $3,286 $2,997 $29,850 $53,300 79% REVENUES TOTAL $709,388 $782,051 $797,752 $758,482 -5%
Division Expenditures by Type
Expenditures
Personnel $1,518,303 $1,508,026 $2,176,477 $2,381,230 9% Operations & Maintenance $506,352 $563,952 $777,374 $866,546 11% Capital $39,099 – $57,993 $60,000 3%
EXPENDITURES TOTAL $2,063,754 $2,071,978 $3,011,844 $3,307,775 10% Account Detail - Revenues
Revenues
1006300 - SPECIAL EVENTS ONE-TIME – – – $17,000 –
1001233R - RECREATION-FIREWORKS FEST – – – $25,195 –
1001234C - COMM SVC-FALL FESTIVAL
44710 - Special Event Fees $6,000 $7,900 $6,700 $6,700 0% 47411 - Sponsorship – – – $15,000 –
1001234C - COMM SVC-FALL FESTIVAL TOTAL $6,000 $7,900 $6,700 $21,700 224% 1006020 - CIVIL RIGHTS MEMORIAL
47410 - Donations – – $2,500 $2,500 0%
1006020 - CIVIL RIGHTS MEMORIAL TOTAL – – $2,500 $2,500 0% 1006075 - RECREATION SERVICES
44780 - Open Gym Fee – $8,015 $8,124 $6,772 -17%
44125 - Technology Fee – $711 $800 $800 0%
44710 - Special Event Fees $1,440 – – $0 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
171
44750 - Field Preparation $384 $17 $0 $0 –
45351 - Rental - Lights – $6,883 $120,274 $90,000 -25%
45310 - Rental - Facility $40,525 $16,409 $46,665 $24,455 -48% 45320 - Rental - Park $3,945 $16,262 $4,552 $3,206 -30% 45330 - Rental - Concessions – $1,650 $300 $850 183%
45340 - Rental - Ballfields $265,287 $327,412 $145,124 $178,596 23% 46100 - Sale Of Real/Personal Prop – $4,000 – $0 –
47411 - Sponsorship – – $25,050 $0 -100%
47310 - Concessions & Vending – – $2,300 $800 -65%
47400 - Miscellaneous Revenues $2,286 $2,457 $0 $0 –
1006075 - RECREATION SERVICES TOTAL $313,867 $383,815 $353,189 $305,479 -14% 1006113R - REC SVCS-WW SPORTS CENTER
45310 - Rental - Facility – $5,228 $5,000 $5,000 0%
1006113R - REC SVCS-WW SPORTS CENTER TOTAL – $5,228 $5,000 $5,000 0% 1006202 - AQUATICS
44740 - Aquatic Fees $81,372 $87,306 $79,934 $102,792 29% 1006202 - AQUATICS TOTAL $81,372 $87,306 $79,934 $102,792 29% 1006204 - PEE WEE SPORTS
44700 - Recreation Program Fees $14,817 $18,200 $17,203 $17,160 0% 1006204 - PEE WEE SPORTS TOTAL $14,817 $18,200 $17,203 $17,160 0% 1006205 - YOUTH SPORTS
44700 - Recreation Program Fees $82,522 $83,039 $87,423 $81,934 -6% 1006205 - YOUTH SPORTS TOTAL $82,522 $83,039 $87,423 $81,934 -6% 1006206 - ADULT SPORTS
44700 - Recreation Program Fees $39,249 $36,833 $50,283 $35,978 -28% 1006206 - ADULT SPORTS TOTAL $39,249 $36,833 $50,283 $35,978 -28% 1006207 - CONTRACT CLASSES
44700 - Recreation Program Fees $61,641 $50,828 $76,635 $20,586 -73% 1006207 - CONTRACT CLASSES TOTAL $61,641 $50,828 $76,635 $20,586 -73% 1006208 - YOUTH PROGRAMS
44700 - Recreation Program Fees $30,440 $15,268 $12,355 $14,110 14% 1006208 - YOUTH PROGRAMS TOTAL $30,440 $15,268 $12,355 $14,110 14% 1006210 - REC SVCS-PRE-SCHOOL PROGRAMS
44700 - Recreation Program Fees $74,959 $86,510 $100,980 $101,838 1% 1006210 - REC SVCS-PRE-SCHOOL PROGRAMS TOTAL $74,959 $86,510 $100,980 $101,838 1% 1006305 - FESTIVAL OF LIGHTS
44710 - Special Event Fees – $1,980 $1,135 $1,660 46%
47410 - Donations – $540 $0 $0 –
1006305 - FESTIVAL OF LIGHTS TOTAL – $2,520 $1,135 $1,660 46% 1006306 - VETERANS PARADE
47410 - Donations $500 – – $0 –
1006306 - VETERANS PARADE TOTAL $500 – – $0 –
1006308 - SPRING FESTIVAL
44710 - Special Event Fees $2,545 $3,230 $2,815 $4,100 46% 1006308 - SPRING FESTIVAL TOTAL $2,545 $3,230 $2,815 $4,100 46% 1006309 - SUMMER EVENTS
44710 - Special Event Fees $975 $1,375 $1,600 $1,450 -9% 47410 - Donations $500 – – $0 –
1006309 - SUMMER EVENTS TOTAL $1,475 $1,375 $1,600 $1,450 -9% REVENUES TOTAL $709,388 $782,051 $797,752 $758,482 -5%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
172
Account Detail - Expenditures
Expenditures
1006300 - SPECIAL EVENTS ONE-TIME – – $29,500 $66,333 125% 1001233R - RECREATION-FIREWORKS FEST
51120 - Part Time Wages – – $1,760 $7,014 299%
51200 - Fringe Benefits – – – $1,000 –
51301 - PT Payroll Tax – – – $50 –
52110 - Supplies – – – $1,300 –
52160 - Marketing & Promotion $900 $1,500 $2,300 $3,100 35% 52250 - Rentals - Equip/Struct/Grnds – – $3,515 $3,652 4% 52300 - Contract Services $27,818 $48,752 $54,080 $112,216 108% 1001233R - RECREATION-FIREWORKS FEST TOTAL $28,718 $50,252 $61,655 $128,332 108% 1001234C - COMM SVC-FALL FESTIVAL
51120 - Part Time Wages $1,573 $1,262 $1,400 $3,458 147% 51201 - Fringe Benefits PT – – $96 $301 214%
51300 - Payroll Taxes $23 $18 $0 $0 –
51301 - PT Payroll Tax – – $36 $50 39%
52165 - City Outreach Events – – $1,250 $1,250 0%
52110 - Supplies $7,291 $8,445 $12,150 $8,720 -28%
52111 - Consumables – – – $6,500 –
52160 - Marketing & Promotion $9,501 $8,294 $9,350 $10,400 11% 52250 - Rentals - Equip/Struct/Grnds – – – $17,900 –
52300 - Contract Services $38,927 $46,373 $58,670 $43,918 -25% 1001234C - COMM SVC-FALL FESTIVAL TOTAL $57,314 $64,392 $82,952 $92,497 12% 1006020 - CIVIL RIGHTS MEMORIAL
51120 - Part Time Wages – – – $371 –
51201 - Fringe Benefits PT – – – $35 –
51301 - PT Payroll Tax – – – $15 –
52110 - Supplies $4,449 $2,836 $2,500 $3,025 21%
52160 - Marketing & Promotion $49 – – $0 –
52300 - Contract Services $950 $950 $0 $966 –
1006020 - CIVIL RIGHTS MEMORIAL TOTAL $5,448 $3,786 $2,500 $4,412 76% 1006075 - RECREATION SERVICES
51170 - Weekend Differential Pay – – $36,401 $0 -100%
51100 - Full Time Wages $747,125 $748,897 $1,069,952 $1,098,920 3% 51110 - Overtime Wages $4,035 $949 $5,000 $15,000 200%
51120 - Part Time Wages $193,735 $93,673 $98,833 $42,123 -57% 51200 - Fringe Benefits $303,562 $308,768 $495,026 $518,843 5% 51201 - Fringe Benefits PT $7,288 $595 $3,306 $3,647 10% 51220 - Retiree Expense $6,099 $6,430 $6,463 $7,526 16% 51300 - Payroll Taxes $13,682 $12,348 $27,107 $28,022 3% 51301 - PT Payroll Tax – – $1,232 $610 -50%
52165 - City Outreach Events – $857 $2,000 $2,200 10%
52010 - Utilities-Electricity $15,158 $16,649 $19,534 $18,149 -7% 52060 - Telephone $7,623 $7,104 $8,380 $8,778 5%
52110 - Supplies $12,757 $8,210 $11,871 $10,763 -9%
52113 - Supplies - Special Postage $17,727 – – $0 –
52130 - Subs /Publications / Dues $1,408 $1,166 $2,264 $3,561 57% 52140 - Training And Education $3,573 $9 $7,495 $5,668 -24% 52150 - Travel & Meetings $252 $5,501 $10,276 $18,169 77% 52160 - Marketing & Promotion $8 $662 – $500 –
52170 - Advertising/Legal Notices – $21 – $0 –
52180 - Recruitment Expenditures $9,097 $6,880 $10,000 $8,312 -17% 52201 - Vehicle Fuel $1,423 $1,144 $2,000 $2,000 0%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
173
52230 - Vehicle Expense $526 $44 $2,675 $2,675 0%
52240 - Small Tools & Furniture <$5000 $2,453 $6,258 $6,500 $11,375 75% 52260 - Computer Equipment <$5000 $2,655 $3,748 $0 $2,000 – 52300 - Contract Services $74,598 $44,569 $37,784 $34,394 -9% 52340 - Insurance – – $25,416 $33,761 33%
52350 - Legal $28,652 $2,400 $5,000 $5,000 0%
52365 - Bank/CC Processing Fees – $51,180 $60,000 $54,000 -10% 52410 - Building Maintenance $11,000 – – $0 –
55045 - Vehicles $39,099 – – $0 –
1006075 - RECREATION SERVICES TOTAL $1,503,536 $1,328,062 $1,954,515 $1,935,996 -1% 1006113R - REC SVCS-WW SPORTS CENTER
51120 - Part Time Wages – $1,014 $1,750 $1,833 5%
51201 - Fringe Benefits PT – – $120 $165 38%
51300 - Payroll Taxes – $67 $0 $0 –
51301 - PT Payroll Tax – – $45 $32 -29%
1006113R - REC SVCS-WW SPORTS CENTER TOTAL – $1,081 $1,915 $2,030 6% 1006202 - AQUATICS
51120 - Part Time Wages $59,954 $84,144 $110,430 $247,973 125% 51201 - Fringe Benefits PT $549 – $7,553 $21,200 181%
51300 - Payroll Taxes $869 $1,208 $0 $0 –
51301 - PT Payroll Tax – – $2,816 $3,510 25%
52110 - Supplies $2,641 $32,289 $7,490 $11,375 52%
52140 - Training And Education – $680 $960 $4,720 392%
52150 - Travel & Meetings – $433 $700 $1,400 100%
52160 - Marketing & Promotion – – $500 $1,000 100%
52240 - Small Tools & Furniture <$5000 – – – $5,800 –
52300 - Contract Services $0 $22,227 $31,250 $31,250 0% 1006202 - AQUATICS TOTAL $64,013 $140,981 $161,699 $328,228 103% 1006204 - PEE WEE SPORTS
51120 - Part Time Wages $4,094 $4,143 $8,057 $8,075 0%
51201 - Fringe Benefits PT – – $551 $710 29%
51300 - Payroll Taxes $59 $60 $0 $0 –
51301 - PT Payroll Tax – – $205 $120 -41%
52110 - Supplies $2,616 $2,573 $5,890 $8,844 50%
52300 - Contract Services – – $945 $1,239 31%
1006204 - PEE WEE SPORTS TOTAL $6,770 $6,777 $15,648 $18,988 21% 1006205 - YOUTH SPORTS
51120 - Part Time Wages $41,374 $79,110 $69,902 $93,016 33% 51201 - Fringe Benefits PT – – $4,781 $9,130 91%
51300 - Payroll Taxes $600 $1,095 $0 $0 –
51301 - PT Payroll Tax – – $1,782 $1,500 -16%
52110 - Supplies $24,238 $22,987 $24,390 $28,168 15%
52300 - Contract Services $14,995 $16,776 $29,405 $30,184 3% 1006205 - YOUTH SPORTS TOTAL $81,207 $119,967 $130,260 $161,998 24% 1006206 - ADULT SPORTS
51120 - Part Time Wages $32,445 $38,414 $56,320 $39,678 -30% 51201 - Fringe Benefits PT – – $3,853 $3,428 -11%
51300 - Payroll Taxes $470 $557 $0 $0 –
51301 - PT Payroll Tax – – $1,436 $559 -61%
52110 - Supplies $6,218 $6,601 $11,830 $7,085 -40%
52140 - Training And Education – – $90 $200 122%
52150 - Travel & Meetings – – $150 $180 20%
52300 - Contract Services $20,754 $17,870 $38,915 $21,610 -44% 1006206 - ADULT SPORTS TOTAL $59,888 $63,442 $112,594 $72,740 -35% 1006207 - CONTRACT CLASSES
51120 - Part Time Wages $4,389 $20,084 $21,935 $21,115 -4% 51201 - Fringe Benefits PT – – $1,500 $1,835 22%
51300 - Payroll Taxes $64 $291 $0 $0 –
51301 - PT Payroll Tax – – $559 $315 -44%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
174
52110 - Supplies $197 – $60 $210 250%
52300 - Contract Services $47,919 $36,107 $46,671 $33,019 -29% 1006207 - CONTRACT CLASSES TOTAL $52,569 $56,483 $70,725 $56,494 -20% 1006208 - YOUTH PROGRAMS
51120 - Part Time Wages $31,461 $19,516 $28,631 $31,044 8% 51201 - Fringe Benefits PT – – $1,958 $4,585 134%
51300 - Payroll Taxes $456 $283 $0 $0 –
51301 - PT Payroll Tax – – $730 $765 5%
52165 - City Outreach Events – – – $200 –
52110 - Supplies $2,806 $4,969 $7,390 $8,645 17%
52111 - Consumables – – – $3,850 –
52130 - Subs /Publications / Dues – – – $2,500 –
52150 - Travel & Meetings – – – $1,500 –
52160 - Marketing & Promotion $2,162 $150 $1,800 $2,900 61% 52240 - Small Tools & Furniture <$5000 – – – $19,400 –
52260 - Computer Equipment <$5000 – – – $3,800 –
52300 - Contract Services $1,325 $5,365 $12,616 $3,516 -72% 1006208 - YOUTH PROGRAMS TOTAL $38,209 $30,283 $53,125 $82,705 56% 1006210 - REC SVCS-PRE-SCHOOL PROGRAMS
51120 - Part Time Wages $60,748 $77,626 $86,250 $107,683 25% 51201 - Fringe Benefits PT – – $5,899 $9,345 58%
51300 - Payroll Taxes $881 $1,126 $0 $0 –
51301 - PT Payroll Tax – – $2,199 $1,530 -30%
52110 - Supplies $1,865 $2,047 $4,345 $6,394 47%
52130 - Subs /Publications / Dues – – $260 $205 -21%
52160 - Marketing & Promotion – – $375 $1,000 167%
52220 - Equipment Expense – – – $6,000 –
1006210 - REC SVCS-PRE-SCHOOL PROGRAMS TOTAL $63,494 $80,799 $99,328 $132,157 33% 1006214 - HEALTHY CITY PROGRAM
52240 - Small Tools & Furniture <$5000 – – $5,000 $0 -100% 52300 - Contract Services $982 $1,623 $1,820 $0 -100%
55040 - Equipment – – $57,993 $60,000 3%
1006214 - HEALTHY CITY PROGRAM TOTAL $982 $1,623 $64,813 $60,000 -7% 1006215 - REC SCHOLARSHIP PROGRAM
52300 - Contract Services $52 – – $0 –
1006215 - REC SCHOLARSHIP PROGRAM TOTAL $52 – – $0 –
1006305 - FESTIVAL OF LIGHTS
51120 - Part Time Wages $2,346 $2,295 $4,267 $4,498 5%
51201 - Fringe Benefits PT – – $292 $407 39%
51300 - Payroll Taxes $34 $33 $0 $0 –
51301 - PT Payroll Tax – – $109 $71 -35%
52110 - Supplies $782 $4,094 $66,576 $17,391 -74%
52111 - Consumables – – – $1,700 –
52160 - Marketing & Promotion $3,434 $2,760 $3,500 $3,000 -14% 52220 - Equipment Expense – – – $2,000 –
52300 - Contract Services $25,554 $40,313 $2,191 $36,881 1,583% 1006305 - FESTIVAL OF LIGHTS TOTAL $32,150 $49,496 $76,935 $65,948 -14% 1006306 - VETERANS PARADE
51120 - Part Time Wages $246 $546 $819 $1,524 86%
51201 - Fringe Benefits PT – – $56 $110 96%
51300 - Payroll Taxes $4 $8 $0 $0 –
51301 - PT Payroll Tax – – $21 $35 67%
52110 - Supplies $3,891 $2,160 $2,225 $390 -82%
52111 - Consumables – – – $2,250 –
52160 - Marketing & Promotion $1,139 $2,400 $1,200 $1,200 0% 52300 - Contract Services $3,618 $2,920 $3,221 $5,221 62% 1006306 - VETERANS PARADE TOTAL $8,898 $8,035 $7,542 $10,730 42% 1006307 - NATIONAL NIGHT OUT
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
175
51120 - Part Time Wages $136 $88 $175 $278 59%
51201 - Fringe Benefits PT – – $12 $30 150%
51300 - Payroll Taxes $2 $1 $0 $0 –
51301 - PT Payroll Tax – – $4 $10 150%
52165 - City Outreach Events – – $350 $350 0%
52110 - Supplies $175 $326 $450 $500 11%
52160 - Marketing & Promotion $900 $1,000 $825 $825 0%
52300 - Contract Services $1,015 $950 $1,216 $1,236 2%
1006307 - NATIONAL NIGHT OUT TOTAL $2,228 $2,365 $3,032 $3,229 7% 1006308 - SPRING FESTIVAL
51120 - Part Time Wages – $2,084 $928 $2,424 161%
51201 - Fringe Benefits PT – – $63 $210 233%
51300 - Payroll Taxes – $30 $0 $0 –
51301 - PT Payroll Tax – – $24 $34 42%
52165 - City Outreach Events – – $250 $0 -100%
52110 - Supplies $4,372 $4,439 $4,450 $5,552 25%
52160 - Marketing & Promotion $3,521 $2,351 $2,500 $2,500 0% 52300 - Contract Services $1,476 $5,000 $6,866 $6,486 -6% 1006308 - SPRING FESTIVAL TOTAL $9,369 $13,904 $15,081 $17,206 14% 1006309 - SUMMER EVENTS
51120 - Part Time Wages – $913 $3,066 $5,670 85%
51201 - Fringe Benefits PT – – $210 $500 138%
51300 - Payroll Taxes – $13 $0 $0 –
51301 - PT Payroll Tax – – $78 $90 15%
52165 - City Outreach Events – – $350 $350 0%
52110 - Supplies $476 $1,528 $1,400 $1,400 0%
52150 - Travel & Meetings – – – $45 –
52160 - Marketing & Promotion $5,762 $4,451 $3,400 $5,200 53% 52300 - Contract Services $33,393 $35,228 $45,000 $36,600 -19% 1006309 - SUMMER EVENTS TOTAL $39,632 $42,133 $53,504 $49,855 -7% 1006310 - HALLOWEEN EVENTS
51120 - Part Time Wages – $333 $438 $1,236 182%
51201 - Fringe Benefits PT – – $30 $115 283%
51300 - Payroll Taxes – $5 $0 $0 –
51301 - PT Payroll Tax – – $11 $20 82%
52110 - Supplies $6,825 $5,328 $10,975 $13,375 22%
52160 - Marketing & Promotion $1,501 $1,501 $1,751 $1,750 0% 52250 - Rentals - Equip/Struct/Grnds – – – $1,400 –
52300 - Contract Services $950 $950 $1,316 $0 -100%
1006310 - HALLOWEEN EVENTS TOTAL $9,276 $8,117 $14,521 $17,896 23% EXPENDITURES TOTAL $2,063,754 $2,071,978 $3,011,844 $3,307,775 10% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
176
Code Compliance Department
FY26-27 Department Summary
177
Organizational Chart
Department Overview
The Code Compliance Department consists of two operational divisions—Code Compliance and Animal Services—and provides services seven days a week to residents, businesses, and internal City departments. The Department plays a critical role in protecting public safety, maintaining neighborhood integrity, and enhancing the overall quality of life within the City of Victorville.

Through proactive enforcement, community outreach, and responsive service delivery, the Department works to ensure compliance with municipal regulations while promoting education and voluntary cooperation whenever possible. Staff are committed to prompt response times, professional customer service, and transparent communication with the community. By addressing issues quickly and efficiently, the Department helps prevent minor concerns from escalating into larger public safety or quality-of-life problems.

In addition to enforcement activities, the Department provides essential animal care and sheltering services, supports community wellness initiatives, and works collaboratively with other City departments and partner organizations to address complex issues such as homelessness, illegal dumping, nuisance properties, and responsible pet ownership.

Code Compliance Division
The Code Compliance Division is responsible for enforcing municipal codes and maintaining community standards through inspections, investigations, and collaborative problem-solving with property owners, residents, and businesses. The Division works closely with other City departments—including Planning, Public Works, Fire, and Police—to address issues affecting public safety, environmental health, and neighborhood aesthetics.

The Division emphasizes timely responses to service requests, consistent enforcement, and customerfocused interactions, ensuring residents receive prompt assistance and clear guidance regarding City regulations.

Primary responsibilities include:

Addressing blighted and nuisance properties
Enforcing land use regulations and environmental health and safety standards 178
Conducting business license and rental property inspection Performing outreach to individuals experiencing homelessness and coordinating with social service providers
Investigating and abating illegal dumping and homeless encampments Managing trespass agreements and enforcing unlicensed street vending regulations Administering weed abatement programs and coordinating demolition of hazardous structures Monitoring compliance with Fats, Oils, and Grease (FOG) regulations at commercial facilities Through proactive enforcement and education, the Division seeks to achieve voluntary compliance while maintaining safe and attractive neighborhoods throughout the City.

Animal Services Division
The Animal Services Division operates the City’s Animal Care and Adoption Center and provides critical services that protect both animal welfare and public safety. Staff respond to animal-related service calls, investigate animal cruelty cases, enforce licensing requirements, and promote responsible pet ownership through education and outreach.

The Division focuses on rapid response to animal-related incidents, humane care for sheltered animals, and increasing positive outcomes through adoption, fostering, and partnerships with rescue organizations.

Division responsibilities include:

Responding to calls involving stray or aggressive animals, wildlife encounters, and other animalrelated nuisances Providing animal support services at the City’s Wellness Center Conducting animal cruelty investigations and enforcing pet licensing requirements Offering low-cost vaccination and microchipping programs Operating the City’s Animal Care and Adoption Center and providing high quality care for sheltered animals
Promoting pet adoption, foster programs, and partnerships with rescue organizations Hosting educational outreach and community adoption events Assisting with animal care during emergency incidents in coordination with Code Compliance, Fire, and Police Departments
Through compassionate service and community engagement, the Division strives to improve animal welfare outcomes while supporting a safe and healthy community.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
CODE COMPLIANCE 32 35 35 35
COUNT 32 35 35 35
179
Department Strategic Goals
Deliver Excellent Customer Service
Provide prompt, courteous, and effective service to all residents, businesses, and community partners.

Staff prioritize timely response to service requests, clear communication, and professional interactions to ensure a positive experience for the public.

Improve Response Times and Service Efficiency
Enhance operational efficiency by prioritizing rapid response to code enforcement and animal-related service calls. Through improved coordination, technology, and staffing strategies, the Department strives to resolve complaints quickly and effectively.

Address Homelessness Through Collaborative Engagement
Work collaboratively with our Homeless Solutions Team, law enforcement, and community organizations to address homelessness through outreach, encampment resolution, and connection to housing and support services.

Achieving Compliance Through Education
Promote voluntary compliance with municipal regulations by educating residents and businesses about local ordinances, property maintenance standards, and responsible practices.

Enhance Community Aesthetics and Safety
Improve neighborhood appearance and safety by reducing blight, addressing nuisance properties, abating illegal dumping, and proactively enforcing City codes.

Provide Humane and Efficient Animal Care
Operate a high-quality animal shelter that ensures the humane treatment of animals while maintaining clean, efficient, and professional shelter operations.

Promote Responsible Pet Ownership
Encourage pet licensing, vaccinations, spay/neuter services, and responsible pet ownership through community outreach, adoption programs, and partnerships with animal welfare organizations.

Ensure Timely and Compassionate Animal Response
Respond promptly to animal-related incidents while prioritizing public safety and animal welfare through professional and compassionate service.

Department Revenue
For Code Compliance, revenues are primarily driven by administrative citation fees, which account for 43% of the total projected revenue of $1,168,000. Additional revenue sources include cost recovery and tow-related administrative fees. Administrative citation fees have been historically the department’s largest revenue stream at approximately $600,000 annually. In prior years, a significant portion of this revenue was tied to marijuana cultivation enforcement cases, many of which resulted in multi-year settlement agreements. As these cases have largely been resolved, administrative citation revenue is projected to decline to $500,000 in FY 2026–27, despite 1,641 open citations issued in FY 2025–26.

Cost recovery revenues, generated through both proactive and complaint-based enforcement across 7,430 active cases, have remained stable and are projected at $210,000, representing 18% of total revenue. Towrelated administrative fees are expected to increase modestly to $170,000, or 15% of revenue, due to the full-year impact of a $600 DUI-related towing fee implemented late in FY 2025–26. Overall, while 180
enforcement activity remains strong, total revenue is expected to stable due to the one-time nature of prior marijuana-related enforcement cases.

Animal Services revenue is primarily generated through animal license fees and administrative citation fees. Animal license revenue comes from both new licenses and annual renewals, with FY 2025-26 activity totaling 778 new licenses and 696 renewals generating $58,952. For FY 2026-27, revenue is projected at $60,000 which is 5% of total revenue, reflecting an anticipated increase in compliance driven by the implementation of new licensing software and expanded canvassing efforts. In addition, administrative citation fees are collected for violations such as failure to license animals and failure to maintain required rabies vaccinations. During FY 2025-26, a total of 492 citations were issued, and revenue for FY 2026-27 is projected at $20,000. This projection assumes that citation-related revenue will remain stable, as it is directly tied to consistent enforcement activity and current compliance trends.

Department Revenues by Division
$1,168,000.00
Revenues in 2027

CODE COMPLIANCE

MEAS P-AC SHELTER

ANIMAL CONTROL
Department Expenditure
Personnel costs for Animal Control and Code Compliance represent the department’s largest expense, with projected wages of $4,836,134.77 which is about 55% of the total $8,719,773.14 budget. These funds support daily field operations and staffing across both divisions, which operate seven days a week with 35 full-time employees to meet ongoing service demands.

Code Compliance also includes $200,000 or 2% of total expenditures for contract services with Data Ticket, a third-party provider that assists the City with citation collection. Additional contract services support veterinary and shelter operations, ensuring animal care needs are met through enforcement activities while maintaining public health and safety standards. These services include veterinary care for animals involved in compliance cases, spay and neuter programs, emergency and after-hours care, and other specialized support. The total projected cost for these services in FY 2026–27 is $402,000 or 5% of total expenditures, reflecting continued demand for humane care, effective population control, and overall shelter operations.

Data Updated May 26, 2026, 4:07
PM
181
Department Expenditures by Division
$8,719,773.14
Expenses in 2027
MEASURE P - CODE COM...

MEAS P-AC SHELTER
Other

ANIMAL CONTROL
MEASURE P - ANIMAL C...

CODE COMPLIANCE
The tables below contain the overall revenues and expenditures for the Code Compliance Department by type.

Department Revenues by Type
Revenues
Licenses & Permits $110,551 $137,521 $130,000 $140,000 8% Fines & Forfeitures – $127 $500 $500 0%
Intergovernmental $66,726 $101,601 – – –
Charges for Services $244,534 $298,240 $455,000 $493,000 8% Investment Income $3,585 – – $0 –
Sales of Assets – $3,850 – $0 –
Non-Operating Revenues $1,026,638 $731,046 $653,500 $534,500 -18% REVENUES TOTAL $1,452,033 $1,272,384 $1,239,000 $1,168,000 -6% Department Expenditures by Type
Expenditures
Expenses -$29,387 -$49,583 – $0 –
Personnel $3,910,939 $4,711,111 $6,366,908 $5,661,963 -11% Operations & Maintenance $1,305,071 $1,689,306 $2,376,887 $2,502,810 5% Non-Operating $57,388 $97,583 $48,000 $48,000 0%
Capital $476,545 $1,005,189 $824,678 $507,000 -39%
EXPENDITURES TOTAL $5,720,555 $7,453,607 $9,616,473 $8,719,773 -9% Links to Divisions
Animal Services
Code Compliance
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
182
Animal Services
FY26-27 Division Summary
183
The tables below contain the Animal Services Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Licenses & Permits $37,647 $54,692 $55,000 $65,000 18%
Fines & Forfeitures – $127 $500 $500 0%
Intergovernmental $66,726 $101,601 – – –
Charges for Services $10,524 $26,923 $70,000 $88,000 26% Investment Income $3,585 – – $0 –
Non-Operating Revenues $264,827 $41,066 $41,500 $34,500 -17% REVENUES TOTAL $383,308 $224,408 $167,000 $188,000 13%
Division Expenditures by Type
Expenditures
Expenses -$28,000 -$48,196 – $0 –
Personnel $1,474,838 $1,969,473 $3,336,277 $2,374,476 -29% Operations & Maintenance $895,768 $1,179,712 $1,567,426 $1,315,758 -16% Non-Operating $56,000 $96,196 $48,000 $48,000 0%
Capital $229,938 $1,005,189 $824,678 $187,000 -77%
EXPENDITURES TOTAL $2,628,544 $4,202,374 $5,776,381 $3,925,233 -32% Account Detail - Revenues
Revenues
1005020 - ANIMAL CONTROL
41110 - Animal License $35,372 $49,887 $50,000 $60,000 20% 41130 - Animal Permit $2,275 $4,805 $5,000 $5,000 0%
42150 - Penalty/Late Fee – $127 $500 $500 0%
44245 - VOUCHERS FOR STERILITY-REV – – – $50,000 –
44210 - Animal Shelter Fee $2,002 $8,923 – $0 –
44220 - Owner Turn In Fee $8,522 $18,000 – $0 –
47140 - Administrative Citation Fees $38,908 $25,139 $20,000 $20,000 0% 47230 - Reimbursements - Other $190 $8,075 $6,000 $0 -100% 47250 - Cost Recovery – – $6,000 $6,000 0%
47410 - Donations $1,130 $200 $1,000 $0 -100%
1005020 - ANIMAL CONTROL TOTAL $88,399 $115,156 $88,500 $141,500 60% 1005201 - LOW COST SPAY NEUTER
47400 - Miscellaneous Revenues $4,135 $7,652 $0 $0 –
1005201 - LOW COST SPAY NEUTER TOTAL $4,135 $7,652 $0 $0 – 1055203 - MEAS P-AC SHELTER $220,464 – $78,500 $46,500 -41% 2705020 - ANIMAL CONTROL-STATE GRANTS
43110 - Grants - State $66,726 $101,601 – – –
45110 - Interest Income $3,585 – – – –
2705020 - ANIMAL CONTROL-STATE GRANTS TOTAL $70,310 $101,601 – – – REVENUES TOTAL $383,308 $224,408 $167,000 $188,000 13%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
184
Account Detail - Expenditures
Expenditures
1005020 - ANIMAL CONTROL
51170 - Weekend Differential Pay – – $4,670 $3,500 -25% 51100 - Full Time Wages $402,125 $207,702 $799,034 $478,217 -40% 51110 - Overtime Wages $75,818 $37,430 $20,000 $20,000 0% 51150 - Standby Wages – – $4,000 $9,000 125%
51200 - Fringe Benefits $165,404 $88,695 $352,224 $217,514 -38% 51220 - Retiree Expense $15,056 $15,022 $20,000 $18,000 -10% 51300 - Payroll Taxes $6,817 $3,467 $20,440 $12,195 -40% 52165 - City Outreach Events – $1,242 $1,250 $0 -100%
52010 - Utilities-Electricity $5,453 $5,126 – $0 –
52020 - Utilities-Water Usage $310 $267 – $0 –
52030 - Utilities-Natural Gas $1,838 $1,596 – $0 –
52060 - Telephone $2,915 $2,896 $4,000 $4,800 20%
52110 - Supplies $28,145 $14,545 $10,000 $5,000 -50%
52130 - Subs /Publications / Dues $777 $25 $500 $500 0% 52140 - Training And Education $2,300 $764 $4,944 $1,671 -66% 52150 - Travel & Meetings – $1,542 $4,000 $4,800 20%
52160 - Marketing & Promotion $5,718 $1,696 – $0 –
52190 - DOT/Physical Test – $165 $400 $500 25%
52201 - Vehicle Fuel $29,353 $12,561 $20,000 $15,000 -25% 52220 - Equipment Expense $35,326 $3,514 $10,500 $15,800 50% 52230 - Vehicle Expense $19,202 $8,503 $15,000 $15,000 0% 52260 - Computer Equipment <$5000 $1,129 $4,187 $1,500 $0 -100% 52300 - Contract Services $37,434 $37,912 $106,425 $45,550 -57% 52340 - Insurance – – $4,236 $1,876 -56%
52350 - Legal $13,962 $13,224 $20,000 $35,000 75%
52360 - Federal/State /Local Fees – – – $8,000 –
52410 - Building Maintenance $18,750 – – $0 –
55045 - Vehicles – $53,282 $66,718 $0 -100%
1005020 - ANIMAL CONTROL TOTAL $867,829 $515,365 $1,489,841 $911,922 -39% 1055020 - MEASURE P - ANIMAL CONTROL
51170 - Weekend Differential Pay – – $4,665 $2,500 -46% 51100 - Full Time Wages $491,307 $382,754 $447,172 $620,154 39% 51110 - Overtime Wages $50,899 $44,755 $40,000 $40,000 0% 51150 - Standby Wages – – $4,000 $9,000 125%
51200 - Fringe Benefits $183,919 $148,503 $200,427 $277,835 39% 51300 - Payroll Taxes $7,902 $6,278 $11,441 $15,814 38% 52165 - City Outreach Events – $1,135 $1,250 $0 -100%
52060 - Telephone $4,277 $4,342 $4,000 $4,000 0%
52110 - Supplies $8,963 $13,850 $7,500 $7,000 -7%
52130 - Subs /Publications / Dues $1,993 $175 $3,000 $1,000 -67% 52140 - Training And Education $2,527 $2,206 $10,416 $2,506 -76% 52150 - Travel & Meetings $2,989 $4,566 $6,000 $7,200 20% 52170 - Advertising/Legal Notices $773 – – $2,000 –
52190 - DOT/Physical Test – $590 $600 $600 0%
52201 - Vehicle Fuel – $18,842 $25,000 $25,000 0%
52220 - Equipment Expense $7,801 $2,152 $12,500 $14,000 12% 52230 - Vehicle Expense $54 $4,425 $15,000 $15,000 0%
52300 - Contract Services $13,842 $42,175 $26,265 $29,300 12% 52340 - Insurance – – – $3,000 –
52350 - Legal – – $25,000 $20,000 -20%
52360 - Federal/State /Local Fees – – – $1,200 –
55040 - Equipment $9,474 – – $0 –
1055020 - MEASURE P - ANIMAL CONTROL
TOTAL $786,722 $676,747 $844,236 $1,097,109 30%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
185
1055203 - MEAS P-AC SHELTER
52003 - -$28,000 -$48,196 – $0 –
51170 - Weekend Differential Pay – – $4,665 $5,000 7%
51100 - Full Time Wages $9,434 $533,201 $650,528 $152,618 -77% 51110 - Overtime Wages $1,192 $67,201 $50,000 $40,000 -20% 51120 - Part Time Wages $32,035 $172,437 $409,000 $351,230 -14% 51200 - Fringe Benefits $3,016 $209,246 $272,830 $98,008 -64% 51300 - Payroll Taxes $618 $10,818 $21,181 $3,892 -82%
52165 - City Outreach Events – – – $5,000 –
52010 - Utilities-Electricity $5,270 $31,548 $75,000 $76,500 2% 52020 - Utilities-Water Usage $6,319 $19,605 $42,000 $44,000 5% 52030 - Utilities-Natural Gas $143 $1,316 $10,000 $10,300 3% 52060 - Telephone – $5,561 $6,000 $8,000 33%
52110 - Supplies $79,573 $93,321 $140,000 $130,000 -7%
52140 - Training And Education – $1,226 $3,000 $2,355 -21% 52150 - Travel & Meetings – $1,156 $1,100 $6,000 445%
52160 - Marketing & Promotion – $0 $30,000 $30,000 0%
52170 - Advertising/Legal Notices $2,030 $2,913 – $0 –
52220 - Equipment Expense $18,407 $79,873 $28,000 $31,300 12% 52240 - Small Tools & Furniture <$5000 – $1,634 $6,000 $10,000 67% 52300 - Contract Services $466,014 $670,151 $832,040 $634,000 -24% 52340 - Insurance – – – $3,000 –
52350 - Legal $1,396 $2,563 $10,000 $5,000 -50%
52410 - Building Maintenance $29,772 $11,168 $45,000 $35,000 -22% 54160 - GASB 96 Interest Expense $3,652 $6,413 – – –
54170 - GASB 87/96 PRINCIPAL $24,348 $41,783 – $0 –
54100 - Lease Payments $28,000 $48,000 $48,000 $48,000 0% 55002 - GASB 96 Capital $220,464 – – $0 –
55040 - Equipment – – $137,000 $38,000 -72%
55045 - Vehicles – – $95,000 $0 -100%
55060 - Buildings & Building Imprvmnts – $951,906 $511,960 $149,000 -71% 55070 - Improvements Not Buildings – – $14,000 $0 -100% 1055203 - MEAS P-AC SHELTER TOTAL $903,683 $2,914,844 $3,442,304 $1,916,202 -44% 2705020 - ANIMAL CONTROL-STATE GRANTS
51100 - Full Time Wages $26,761 $34,268 – – –
51110 - Overtime Wages -$1,067 $3,100 – – –
51200 - Fringe Benefits $3,235 $4,125 – – –
51300 - Payroll Taxes $369 $471 – – –
52110 - Supplies $10,760 $32,807 – – –
52300 - Contract Services $30,253 $20,647 – – –
2705020 - ANIMAL CONTROL-STATE GRANTS TOTAL $70,310 $95,419 – – – EXPENDITURES TOTAL $2,628,544 $4,202,374 $5,776,381 $3,925,233 -32% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
186
Code Compliance
FY26-27 Division Summary
187
The following tables contain detailed views of the Code Compliance Division's revenues and expenditures.

Division Revenues by Type
Revenues
Licenses & Permits $72,903 $82,829 $75,000 $75,000 0%
Charges for Services $234,010 $271,316 $385,000 $405,000 5% Sales of Assets – $3,850 – – –
Non-Operating Revenues $761,811 $689,980 $612,000 $500,000 -18% REVENUES TOTAL $1,068,725 $1,047,976 $1,072,000 $980,000 -9% Division Expenditures by Type
Expenditures
Expenses -$1,387 -$1,387 – $0 –
Personnel $2,731,436 $2,976,096 $3,030,631 $3,287,487 8% Operations & Maintenance $585,780 $673,530 $809,461 $1,187,053 47% Non-Operating $1,388 $1,388 – $0 –
Capital $246,608 – – $320,000 –
EXPENDITURES TOTAL $3,563,823 $3,649,626 $3,840,092 $4,794,540 25% Account Detail - Revenues
Revenues
1004030 - CODE COMPLIANCE
41190 - Grease Trap/Intrcptr Permit $72,903 $82,829 $75,000 $75,000 0% 44180 - Towed Vehicle Adm Fee – – $150,000 $170,000 13% 44350 - Building Code Abatement $234,010 $271,316 $210,000 $210,000 0% 44470 - Weed Abatement Cost Recovery – – $25,000 $25,000 0% 46100 - Sale Of Real/Personal Prop – $3,850 – – –
47140 - Administrative Citation Fees $761,811 $689,400 $600,000 $500,000 -17% 47230 - Reimbursements - Other – $580 $12,000 $0 -100%
1004030 - CODE COMPLIANCE TOTAL $1,068,725 $1,047,976 $1,072,000 $980,000 -9% REVENUES TOTAL $1,068,725 $1,047,976 $1,072,000 $980,000 -9% Account Detail - Expenditures
Expenditures
1004030 - CODE COMPLIANCE
52003 - -$1,387 -$1,387 – $0 –
51001 - Contra-Exp-Wages – – -$369,855 -$325,000 -12%
51100 - Full Time Wages $557,973 $552,042 $541,928 $584,296 8% 51110 - Overtime Wages $22,731 $55,241 $75,000 $60,000 -20% 51120 - Part Time Wages – $704 $10,000 $7,725 -23%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
188
51150 - Standby Wages – – $4,000 $12,000 200%
51200 - Fringe Benefits $235,075 $223,076 $225,269 $272,101 21% 51220 - Retiree Expense $462 $506 $519 $550 6%
51300 - Payroll Taxes $8,376 $8,631 $15,301 $16,625 9%
52375 - DATA TICKET PROCESSING FEE – – – $200,000 –
52165 - City Outreach Events – – $1,250 $4,000 220%
52010 - Utilities-Electricity $33,672 $32,016 $40,000 $41,000 3% 52020 - Utilities-Water Usage $830 $1,162 $1,400 $1,500 7% 52030 - Utilities-Natural Gas $1,957 $1,942 $2,500 $4,000 60% 52060 - Telephone $4,516 $6,687 $9,000 $7,500 -17%
52110 - Supplies $7,232 $11,922 $28,300 $20,000 -29%
52115 - Food/Beverage Supplies – – – $2,000 –
52130 - Subs /Publications / Dues $1,038 $958 $800 $1,000 25% 52140 - Training And Education $3,361 $4,418 $8,206 $9,012 10% 52150 - Travel & Meetings $2,872 $632 $6,720 $17,240 157% 52160 - Marketing & Promotion $3,041 $569 $3,500 $4,000 14% 52170 - Advertising/Legal Notices $555 $4,054 $6,000 $4,000 -33% 52190 - DOT/Physical Test – $155 $400 $400 0%
52201 - Vehicle Fuel $22,916 $9,304 $11,000 $11,000 0%
52220 - Equipment Expense $11,017 $10,090 $10,200 $10,000 -2% 52230 - Vehicle Expense $17,122 $8,849 $9,000 $20,000 122% 52260 - Computer Equipment <$5000 – – $2,500 $7,500 200% 52300 - Contract Services $61,681 $67,745 $94,245 $171,300 82% 52340 - Insurance – $45,603 $6,236 $1,876 -70%
52350 - Legal $200,241 $138,558 $100,000 $100,000 0%
52360 - Federal/State /Local Fees – – $3,000 $3,298 10% 54160 - GASB 96 Interest Expense $71 $36 – – –
54170 - GASB 87/96 PRINCIPAL $1,317 $1,352 – – –
55045 - Vehicles – – – $160,000 –
1004030 - CODE COMPLIANCE TOTAL $1,196,668 $1,184,863 $846,419 $1,428,922 69% 1054030 - MEASURE P - CODE COMPLIANCE
51100 - Full Time Wages $883,706 $996,291 $1,239,041 $1,259,597 2% 51110 - Overtime Wages $37,118 $40,829 $35,000 $40,000 14% 51150 - Standby Wages – – $4,000 $12,000 200%
51200 - Fringe Benefits $392,598 $405,885 $541,602 $543,534 0% 51300 - Payroll Taxes $13,630 $14,767 $31,323 $32,120 3% 52165 - City Outreach Events – – $1,250 $3,000 140%
52060 - Telephone $7,213 $7,626 $10,000 $11,000 10%
52110 - Supplies $5,943 $11,699 $15,000 $15,000 0%
52115 - Food/Beverage Supplies – – – $4,000 –
52130 - Subs /Publications / Dues $1,185 $586 $2,000 $2,200 10% 52140 - Training And Education $9,510 $3,963 $14,309 $13,517 -6% 52150 - Travel & Meetings $5,015 $767 $6,500 $25,860 298% 52170 - Advertising/Legal Notices $9,414 $16,406 $4,000 $10,000 150% 52190 - DOT/Physical Test – – $900 $900 0%
52201 - Vehicle Fuel – $13,955 $20,400 $20,400 0%
52220 - Equipment Expense $9,784 $14,241 $15,300 $15,000 -2% 52230 - Vehicle Expense $16,072 $12,508 $15,000 $20,000 33% 52300 - Contract Services $14,126 $36,511 $208,245 $265,150 27% 52340 - Insurance – – – $7,800 –
52350 - Legal – $100,124 $150,000 $125,000 -17%
52360 - Federal/State /Local Fees – – – $5,100 –
55040 - Equipment $25,000 – – $0 –
55045 - Vehicles $221,608 – – $160,000 –
1054030 - MEASURE P - CODE COMPLIANCE TOTAL $1,651,922 $1,676,156 $2,313,870 $2,591,178 12% 2704005 - WASTE TIRE ENFCMNT GRTS
51100 - Full Time Wages $11,781 $10,264 – – –
51200 - Fringe Benefits $1,437 $1,211 – – –
51300 - Payroll Taxes $162 $147 – – –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
189
52140 - Training And Education – $47 – – –
52150 - Travel & Meetings $1,684 – – – –
52220 - Equipment Expense – $174 – – –
52300 - Contract Services $1,620 $1,640 – – –
2704005 - WASTE TIRE ENFCMNT GRTS TOTAL $16,684 $13,483 – – – 2704006 - WASTE TIRE CLEANUP GRTS
51100 - Full Time Wages $2,904 $4,241 – – –
51200 - Fringe Benefits $349 $505 – – –
51300 - Payroll Taxes $38 $53 – – –
52300 - Contract Services $13,844 $21,077 – – –
2704006 - WASTE TIRE CLEANUP GRTS TOTAL $17,135 $25,876 – – – 2707501D - ST GRANTS-DEVELOPMENT
51100 - Full Time Wages $13,371 – – – –
51200 - Fringe Benefits $1,645 – – – –
51300 - Payroll Taxes $183 – – – –
52170 - Advertising/Legal Notices $908 – – – –
52300 - Contract Services $27,359 – – – –
2707501D - ST GRANTS-DEVELOPMENT TOTAL $43,466 – – – –
4104000 - WATER - CODE ENFORCEMENT
51100 - Full Time Wages $136,868 $167,243 $324,228 $377,142 16% 51110 - Overtime Wages $1,529 $4,761 $0 $2,500 –
51200 - Fringe Benefits $67,786 $73,053 $146,434 $187,131 28% 51300 - Payroll Taxes $1,977 $2,408 $8,275 $9,617 16%
4104000 - WATER - CODE ENFORCEMENT TOTAL $208,160 $247,464 $478,937 $576,390 20% 4254000 - SEWER - CODE ENFORCEMENT $105,571 $238,168 $200,866 $198,050 -1% 2813025D - CDBG GRANTS-DEVELOPMENT
51100 - Full Time Wages $206,522 $154,374 – – –
51200 - Fringe Benefits $25,180 $19,684 – – –
51300 - Payroll Taxes $2,465 $2,015 – – –
52110 - Supplies $9,298 $3,736 – – –
52140 - Training And Education – $313 – – –
52220 - Equipment Expense $10,183 $0 – – –
52300 - Contract Services $70,570 $83,493 – – –
2813025D - CDBG GRANTS-DEVELOPMENT TOTAL $324,217 $263,615 – – – EXPENDITURES TOTAL $3,563,823 $3,649,626 $3,840,092 $4,794,540 25% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
190
Planning Department
FY26-27 Department Summary
191
Organizational Chart
Department Overview
The Planning Department guides Victorville's growth by balancing present needs with future goals. The department oversees current and long-range planning, ensuring compliance with state and local land use laws, promoting quality development, and establishing business-friendly practices to meet the needs of residents and businesses. The department aims to balance the needs of residents, business owners, and the environment to ensure the City’s growth is functional, safe, and aesthetically pleasing.

Key functions include:

State Land Use Law Compliance: The department maintains the City’s General Plan, a blueprint for the City’s long-range physical development, and carries out measures that implement the goals, strategies, and policies intended to comply with State Land Use law and define the City’s path forward.

Planning and Development Review: The department supports the Planning Commission, which conducts monthly public meetings to review new development proposals and updates to the City’s General Plan and Development Code.

Zoning Ordinance Consistency: The department leads the implementation and management of the City’s Zoning Ordinance, ensuring that new development and land uses comply with City development standards and promote community health, safety, and welfare while fostering orderly development of the built environment.
192
Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
PLANNING 13 14 9 9
COUNT 13 14 9 9
Department Strategic Goals
Enhance Customer Experience: Provide excellent customer service by streamlining processes and improving interactions.

Streamline Development Processes: Improve the efficiency of the development entitlement process.

Increase Public and Stakeholder Engagement: Foster collaboration and increase public participation in the planning process.

Maintain and Update Planning Documents: Ensure the City’s General Plan and Development Code are current, compliant with State law, and responsive to community needs.

Implement and Advance Zoning Ordinance: Implement and maintain the Zoning Ordinance in a manner that complies with established regulations and provides flexibility while ensuring the purpose and intent of zone districts are maintained.

Department Revenues
The Planning Department’s expected revenue of $355,500 is closely tied to the scale and volume of recently approved development projects, as well as the associated application activity. In 2025, the Planning Commission approved a substantial pipeline of projects, including approximately 485,836 square feet of commercial development, 670,831 square feet of industrial development, and 594 residential units. These projects will generate subdivision and filing fees through the processing of Site Plans, Conditional Use Permits, Tentative Tract Maps, and related entitlements required for construction and occupancy.

In addition, the Department collects General Plan surcharge fees on building permits, which are specifically designated to support the update and implementation of the City’s General Plan. With this level of approved development activity, revenue from both application fees and permit-related surcharges is expected to remain strong.
193
Department Revenues by Division
The pie chart below contains the overall revenues for the Planning Department by division. $355,500.00
Revenues in 2027

PLANNING

GENERAL PLAN ADMIN
Department Expenditures
The Planning Department’s proposed expenditures of $3,593,246 are primarily driven by personnel and Contract services related to a project-related costs. The main expenditure categories consist of full-time employee wages, which support the department’s day-to-day operations, and contract services associated with the Old Town Seventh Street Project, reflecting the City’s ongoing investment in revitalization and development efforts within the Old Town area.

The pie chart below contains the overall expenditures for the Planning Department by division Department Expenditures by Division
$3,593,245.59
Expenses in 2027

PLANNING

GENERAL PLAN ADMIN

PLANNING COMMISSION

MEAS P - PLANNING
Data Updated May 26, 2026, 4:07
PM
Data Updated May 26, 2026, 4:07
PM
194
Department Revenues by Type
Revenues
Licenses & Permits $4,247 $6,508 $5,500 $5,500 0%
Charges for Services $311,988 $494,240 $235,773 $350,000 48% Sales of Assets – $1,725 – – –
Non-Operating Revenues – -$19,064 – $0 –
REVENUES TOTAL $316,235 $483,409 $241,273 $355,500 47%
Department Expenditures by Type
Expenditures
Personnel $1,800,176 $1,823,041 $1,992,400 $1,798,590 -10% Operations & Maintenance $834,559 $200,819 $1,869,001 $1,794,656 -4% Capital $86,377 – – $0 –
EXPENDITURES TOTAL $2,721,112 $2,023,859 $3,861,401 $3,593,246 -7% Links to Divisions
Planning
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
195
The tables below contain the Planning Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Licenses & Permits $4,247 $6,508 $5,500 $5,500 0%
Intergovernmental $1,320,781 $2,068,615 – – –
Charges for Services $311,988 $494,240 $235,773 $350,000 48% Sales of Assets – $1,725 – – –
Non-Operating Revenues $9,916 -$19,064 – $0 –
REVENUES TOTAL $1,646,932 $2,552,024 $241,273 $355,500 47% Division Expenditures by Type
Expenditures
Personnel $1,908,950 $1,904,022 $1,992,400 $1,798,590 -10% Operations & Maintenance $1,863,913 $2,450,609 $1,869,001 $1,794,656 -4% Capital $86,377 $58,896 – $0 –
EXPENDITURES TOTAL $3,859,239 $4,413,527 $3,861,401 $3,593,246 -7% Planning
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
196
Account Detail - Revenues
Revenues
1004022 - GENERAL PLAN ADMIN – – $35,000 $100,000 186%
1004020 - PLANNING
41200 - Temp Use Permit $4,247 $6,508 $5,500 $5,500 0%
44321 - General Plan Surcharge Fee $21,358 $42,175 $0 $0 – 44320 - Subdivision/Filing Fees $286,816 $450,042 $200,000 $250,000 25% 44400 - Administration Charge $3,814 $2,023 $773 $0 -100% 46100 - Sale Of Real/Personal Prop – $1,725 – – –
47540 - Prior Yr Adj-Revenue – -$19,064 – – –
1004020 - PLANNING TOTAL $316,235 $483,409 $206,273 $255,500 24% REVENUES TOTAL $316,235 $483,409 $241,273 $355,500 47%
Account Detail - Expenditures
Expenditures
1004022 - GENERAL PLAN ADMIN – – $35,085 $39,562 13%
1004020 - PLANNING
51100 - Full Time Wages $1,209,329 $1,222,363 $1,329,910 $1,215,904 -9% 51110 - Overtime Wages $0 $335 $500 $1,500 200%
51200 - Fringe Benefits $544,094 $552,138 $595,095 $515,375 -13% 51220 - Retiree Expense $7,338 $7,202 $7,480 $8,288 11% 51300 - Payroll Taxes $18,546 $17,959 $34,098 $31,006 -9% 52165 - City Outreach Events – $4,988 $7,500 $5,000 -33% 52010 - Utilities-Electricity $19,412 $18,457 $20,350 $20,757 2% 52020 - Utilities-Water Usage $479 $670 $739 $773 5%
52030 - Utilities-Natural Gas $1,129 $1,120 $1,460 $1,503 3% 52060 - Telephone $3,770 $3,891 $2,865 $4,000 40%
52110 - Supplies $9,273 $6,366 $7,000 $5,000 -29%
52130 - Subs /Publications / Dues $3,020 $1,096 $2,748 $2,084 -24% 52140 - Training And Education $3,554 $4,373 $5,624 $3,905 -31% 52150 - Travel & Meetings $4,518 $5,979 $8,850 $5,600 -37% 52170 - Advertising/Legal Notices $5,904 $5,804 $10,000 $10,000 0% 52180 - Recruitment Expenditures – $1,093 $2,000 $1,000 -50% 52201 - Vehicle Fuel $855 $1,108 $1,200 $500 -58%
52230 - Vehicle Expense $462 $221 $1,000 $500 -50%
52240 - Small Tools & Furniture <$5000 $478 $614 $1,500 $1,500 0% 52300 - Contract Services $21,045 $22,358 $29,000 $6,000 -79% 52340 - Insurance – $7,901 – $0 –
52350 - Legal $57,024 $45,819 $65,000 $40,000 -38%
55045 - Vehicles $86,377 – – $0 –
1004020 - PLANNING TOTAL $1,996,607 $1,931,855 $2,133,919 $1,880,195 -12% 1004021 - PLANNING COMMISSION
51140 - Planning Commission Wages $20,800 $22,800 $23,925 $25,125 5% 51300 - Payroll Taxes $70 $244 $1,392 $1,392 0%
52060 - Telephone $1,824 $1,862 $4,100 $2,500 -39%
52140 - Training And Education $1,575 $1,425 $4,967 $8,175 65% 52150 - Travel & Meetings $2,067 $3,330 $5,500 $7,500 36% 52300 - Contract Services – – $2,520 $1,800 -29%
1004021 - PLANNING COMMISSION TOTAL $26,336 $29,661 $42,404 $46,492 10% 1054020 - MEAS P - PLANNING
52300 - Contract Services $698,168 $62,343 $1,649,993 $1,626,997 -1% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
197
1054020 - MEAS P - PLANNING TOTAL $698,168 $62,343 $1,649,993 $1,626,997 -1% EXPENDITURES TOTAL $2,721,112 $2,023,859 $3,861,401 $3,593,246 -7% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
198
Police Department
FY26-27 Department Summary
199
Organizational Chart
The City of Victorville subcontracts from the San Bernadino Sheriff to provide Police services to its residents.

Department Overview
The City of Victorville partners with the San Bernardino County Sheriff's Department to provide police services. Through this contract, the Sheriff's Department delivers essential law enforcement functions to the city, including:

Law Enforcement: Responding to calls for service, conducting investigations, and apprehending suspects.

Crime Prevention: Implementing strategies and programs to reduce crime and enhance public safety.

Traffic Enforcement: Enforcing traffic laws to improve safety and reduce accidents.

Public Information and Community Engagement: Providing information to the public, fostering positive relationships, and building trust within the community.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
POLICE (SB COUNTY CONTRACT) 151.18 151.18 151.18 146.33 COUNT 151.18 151.18 151.18 146.33
Department Strategic Goals
Provide Quality Law Enforcement Solutions: Deliver professional law enforcement services that effectively address community and partner needs.

Act with Integrity and Respect: Demonstrate honesty and ethical behavior, treating all individuals with dignity and respect.

Lead with Vision and Accountability: Shape the future of law enforcement through courage, creativity, diversity, mentoring, and accountability.

Foster Collaboration: Strengthen partnerships, both internally and externally, to enhance service delivery and improve community well-being.

Deliver Responsible Services: Provide services efficiently and within budget, promoting innovation and accountability among department members.
200
The tables below contain the overall revenues and expenditures for the Police Department by type.

Department Revenues by Division
$2,363,404.50
Revenues in 2027
POLICE
Other
RESTRICTED ASSET SEI...

ST ASSET SEIZURE-POL...

PUBLIC SAFETY DIF - ... MEAS P - POLICE
Department Expenditures by Division
$50,028,927.09
Expenses in 2027
POLICE
Other
POLICE- K9 MAINT & C...

POLICE - TRAFFIC SAF... POLICE OVERTIME MEAS P - POLICE Department Revenues by Type
Revenues
Fines & Forfeitures $110,888 $114,146 $70,450 $87,450 24% Intergovernmental $564,216 $415,611 – – –
Charges for Services $247,554 $303,469 $86,200 $81,200 -6% Investment Income $519,140 $325,394 $32,037 $35,475 11% Non-Operating Revenues $3,645,963 $9,286,776 $4,430,106 $2,159,280 -51% REVENUES TOTAL $5,087,760 $10,445,396 $4,618,793 $2,363,405 -49% Data Updated May 26, 2026, 4:07
PM
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
201
Department Expenditures by Type
Expenditures
Personnel $112,326 $117,337 $118,125 $123,897 5%
Operations & Maintenance $40,177,472 $42,164,203 $42,847,045 $45,463,644 6% Non-Operating $996 $1,039 $19,792 $20,386 3%
Capital $2,630,704 $623,960 $23,720,312 $4,421,000 -81% EXPENDITURES TOTAL $42,921,498 $42,906,538 $66,705,274 $50,028,927 -25% Links to Divisions
Police
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
202
Below are tables that contain the Police Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Fines & Forfeitures $110,888 $114,146 $70,450 $87,450 24% Intergovernmental $564,216 $415,611 – – –
Charges for Services $247,554 $303,469 $86,200 $81,200 -6% Investment Income $519,140 $325,394 $32,037 $35,475 11% Non-Operating Revenues $3,645,963 $9,286,776 $4,430,106 $2,159,280 -51% REVENUES TOTAL $5,087,760 $10,445,396 $4,618,793 $2,363,405 -49% Police
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
203
Division Expenditures by Type
Expenditures
Personnel $112,326 $117,337 $118,125 $123,897 5%
Operations & Maintenance $40,177,472 $42,164,203 $42,847,045 $45,463,644 6% Non-Operating $996 $1,039 $19,792 $20,386 3%
Capital $2,630,704 $623,960 $23,758,696 $4,421,000 -81% EXPENDITURES TOTAL $42,921,498 $42,906,538 $66,743,658 $50,028,927 -25% Account Detail - Revenues
Revenues
1002001 - POLICE
42110 - Parking Fine $99,199 $100,533 $70,000 $80,000 14% 42170 - False Alarm Fee $295 – $350 $350 0%
44150 - Special Service Fees $6,356 $4,374 $4,200 $4,200 0% 44170 - Citation Correction Fee $12,730 $12,350 $12,000 $12,000 0% 44180 - Towed Vehicle Adm Fee $46,450 $224,276 – $0 –
47230 - Reimbursements - Other $3,338,521 $5,265,657 $4,091,887 $1,789,789 -56% 47400 - Miscellaneous Revenues $3,145 $3,967 $0 $0 –
1002001 - POLICE TOTAL $3,506,697 $5,611,158 $4,178,437 $1,886,339 -55% 1002100 - POLICE - CRIME PREVENTION
42130 - Crime Prevention Fine $3,585 $47 $100 $100 0%
1002100 - POLICE - CRIME PREVENTION TOTAL $3,585 $47 $100 $100 0% 1002102 - POLICE - TRAFFIC SAFETY
44180 - Towed Vehicle Adm Fee $76,263 $312 – $0 –
1002102 - POLICE - TRAFFIC SAFETY TOTAL $76,263 $312 – $0 – 1052001 - MEAS P - POLICE
47230 - Reimbursements - Other $304,296 $317,152 $338,219 $369,491 9% 47400 - Miscellaneous Revenues – $3,700,000 – $0 –
1052001 - MEAS P - POLICE TOTAL $304,296 $4,017,152 $338,219 $369,491 9% 2402001 - ST ASSET SEIZURE-POLICE
42160 - Asset Seizure Forfeiture $6,637 $11,520 – $5,000 – 45110 - Interest Income $2,878 $2,934 $0 $3,000 –
2402001 - ST ASSET SEIZURE-POLICE TOTAL $9,515 $14,454 $0 $8,000 – 2412001 - RESTRICTED ASSET SEIZRE-POLICE
42160 - Asset Seizure Forfeiture $1,171 $2,045 – $2,000 – 45110 - Interest Income $131 $152 $0 $175 –
2412001 - RESTRICTED ASSET SEIZRE-POLICE TOTAL $1,303 $2,197 $0 $2,175 – 2702107 - AB3229 GRANTS
43110 - Grants - State $395,626 $415,611 – – –
45110 - Interest Income $470,022 $272,072 – – –
2702107 - AB3229 GRANTS TOTAL $865,649 $687,682 – – –
2752001 - POLICE HOMELAND SECURITY GRNTS
43120 - Grants - Federal $30,510 – – – –
2752001 - POLICE HOMELAND SECURITY
GRNTS TOTAL $30,510 – – – –
2752109 - JAG GRANTS
43120 - Grants - Federal $138,079 $0 – – –
2752109 - JAG GRANTS TOTAL $138,079 $0 – – –
3530010 - PUBLIC SAFETY DIF - GENERAL
44500 - DEVELOPMENT IMPACT FEES $105,755 $62,157 $70,000 $65,000 -7% 45110 - Interest Income $45,799 $49,929 $32,037 $32,000 0% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
204
3530010 - PUBLIC SAFETY DIF - GENERAL
TOTAL $151,554 $112,086 $102,037 $97,000 -5%
2422001 - FEDERAL ASSET SEIZURE
45110 - Interest Income $310 $308 $0 $300 –
2422001 - FEDERAL ASSET SEIZURE TOTAL $310 $308 $0 $300 – REVENUES TOTAL $5,087,760 $10,445,396 $4,618,793 $2,363,405 -49% Account Detail - Expenditures
Expenditures
1002001 - POLICE
51100 - Full Time Wages $52,679 $56,629 $54,517 $56,153 3% 51110 - Overtime Wages $14 – – $0 –
51120 - Part Time Wages $35,590 $36,069 $37,000 $38,110 3% 51200 - Fringe Benefits $22,749 $23,279 $25,218 $28,202 12% 51300 - Payroll Taxes $1,295 $1,359 $1,390 $1,432 3%
52001 - POLICE - CONTRA-EXP-OP -$90,002 – – $0 –
52010 - Utilities-Electricity $75,974 $81,177 $79,600 $81,200 2% 52020 - Utilities-Water Usage $3,401 $4,256 $5,300 $5,540 5% 52030 - Utilities-Natural Gas $8,882 $7,474 $10,000 $10,300 3% 52060 - Telephone $85,835 $77,899 $47,000 $36,000 -23%
52110 - Supplies $26,292 $45,801 $30,000 $35,000 17%
52130 - Subs /Publications / Dues $50 $445 $500 $175,500 35,000% 52140 - Training And Education $9,488 $3,888 $20,000 $25,000 25% 52150 - Travel & Meetings $5,392 $5,269 $10,250 $13,500 32% 52201 - Vehicle Fuel $497,405 $419,393 $500,000 $500,000 0% 52220 - Equipment Expense – – $2,000 $2,000 0%
52230 - Vehicle Expense $499,711 $491,658 $500,000 $500,000 0% 52240 - Small Tools & Furniture <$5000 $3,823 $4,355 $0 $5,000 – 52300 - Contract Services $34,421,579 $35,680,024 $36,227,034 $39,282,913 8% 52306 - Investigative Technology $2,999 $3,053 $33,000 $30,000 -9% 52307 - Emg Vehicle Sp Svc Fee $8,071 $8,558 $13,000 $13,000 0% 52410 - Building Maintenance $51,742 $54,894 $50,780 $55,780 10% 55060 - Buildings & Building Imprvmnts – – – $421,000 – 1002001 - POLICE TOTAL $35,722,968 $37,005,479 $37,646,589 $41,315,630 10% 1002100 - POLICE - CRIME PREVENTION
52110 - Supplies $1,523 $4,771 $6,000 $6,000 0%
52451 - 52451 - Victim Assistance $8,290 $13,001 $10,000 $10,000 0% 1002100 - POLICE - CRIME PREVENTION TOTAL $9,813 $17,772 $16,000 $16,000 0% 1002101 - POLICE VOLUNTEERS
52110 - Supplies $2,861 $367 $2,000 $2,000 0%
52150 - Travel & Meetings – $1,665 $4,000 $4,000 0%
1002101 - POLICE VOLUNTEERS TOTAL $2,861 $2,032 $6,000 $6,000 0% 1002102 - POLICE - TRAFFIC SAFETY
52110 - Supplies $15,085 $12,669 $15,000 $15,000 0%
52140 - Training And Education $5,842 $5,669 $10,000 $10,000 0% 52150 - Travel & Meetings – – $5,000 $5,000 0%
52240 - Small Tools & Furniture <$5000 $30,456 $27,965 $30,000 $25,000 -17% 52300 - Contract Services $7,930 $5,349 – $0 –
1002102 - POLICE - TRAFFIC SAFETY TOTAL $59,312 $51,652 $60,000 $55,000 -8% 1002112 - POLICE OVERTIME
52300 - Contract Services $1,671,791 $2,404,590 $2,220,000 $1,520,000 -32% 1002112 - POLICE OVERTIME TOTAL $1,671,791 $2,404,590 $2,220,000 $1,520,000 -32% 1002113 - POLICE- K9 MAINT & CARE
52300 - Contract Services $17,286 $10,754 $20,000 $24,000 20% 1002113 - POLICE- K9 MAINT & CARE TOTAL $17,286 $10,754 $20,000 $24,000 20% 1052001 - MEAS P - POLICE
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
205
52300 - Contract Services $2,595,180 $2,660,026 $2,996,581 $3,071,911 3% 55000 - Capital – – $16,000,000 $4,000,000 -75%
55010 - Land $2,503,228 – – $0 –
55060 - Buildings & Building Imprvmnts – $586,262 $7,720,312 $0 -100% 1052001 - MEAS P - POLICE TOTAL $5,098,408 $3,246,288 $26,716,893 $7,071,911 -74% 2402001 - ST ASSET SEIZURE-POLICE
54020 - Cost Allocations Paid $996 $1,039 $19,792 $20,386 3% 2402001 - ST ASSET SEIZURE-POLICE TOTAL $996 $1,039 $19,792 $20,386 3% 2702107 - AB3229 GRANTS
52220 - Equipment Expense $27,041 $8,982 – – –
52300 - Contract Services $45,466 $120,253 – – –
55040 - Equipment $96,966 $37,698 – – –
2702107 - AB3229 GRANTS TOTAL $169,473 $166,932 – – –
2752001 - POLICE HOMELAND SECURITY GRNTS
55040 - Equipment $30,510 – – – –
2752001 - POLICE HOMELAND SECURITY
GRNTS TOTAL $30,510 – – – –
2752109 - JAG GRANTS
52300 - Contract Services $138,079 $0 – – –
2752109 - JAG GRANTS TOTAL $138,079 $0 – – –
EXPENDITURES TOTAL $42,921,498 $42,906,538 $66,705,274 $50,028,927 -25% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
206
Fire Department
FY26-27 Department Summary
207
City of Victorville Fire Stations
Organizational Chart
Department Overview
The Victorville Fire Department is committed to safeguarding the lives and property of Victorville residents, businesses, and visitors. We provide a comprehensive range of critical services, including:

Fire Protection and Suppression: Rapid response to and control of fires, minimizing damage and ensuring the safety of our community.

Rescue Services: Technical rescue operations, including vehicle extrication, swift water rescue, and urban search and rescue, to aid those in distress.

Hazardous Materials Response: Expert mitigation of hazardous materials incidents, protecting the environment and public health.

Paramedic Services: Advanced life support and emergency medical care, delivered by highly trained paramedics, ensuring the best possible patient outcomes.

Public Information and Education: Proactive programs designed to educate the community on fire safety, disaster preparedness, and injury prevention, fostering a safer Victorville. 208
Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
FIRE 94 86 85 93
COUNT 94 86 85 93
Department Strategic Goals
Fire
Workforce Excellence
To cultivate and sustain a safe, healthy, well-trained, and high-performing workforce.

To attract and retain a qualified and diverse workforce.

Service Delivery Excellence
To provide high-quality first responder service as part of an integrated emergency medical care system.

Community Accountability
To be accountable to our community for demonstrable results.

Community Risk Reduction
To enhance the quality of life for our residents by exploring opportunities for Community Risk Reduction.

Youth Engagement
To launch and maintain a successful Fire Explorer program.

Emergency Services
Enhance Community Resilience
Provide Hazard Mitigation Planning for the City and the Public.

Coordinate Disaster Response/Recovery Efforts.

Ensure Emergency Operations Center & City Resource Management related to disasters.

Provide public education and awareness to Citizens regarding Disaster Preparedness and Hazard Mitigation strategies.

Advance Emergency Medical Services
Expand Emergency Medical Services response capabilities Strengthen Investigative Capabilities
Enhance the Fire Investigation efforts and procedures.

Enhance our Haz-Mat Program.
209
The tables below contain the overall revenues and expenditures for the Fire Department by type.

Department Revenues by Division
$1,277,362.00
Revenues in 2027
MEAS P - BUILDING FI...

FIRE
FIRE SVCS DIF - GENE...

Department Expenditures by Division
$30,874,149.57
Expenses in 2027
FIRE
Other
EMERGENCY MEDICAL SE...

FIRE SVCS DIF - FIRE
MEAS P - BUILDING FI...

MEASURE P - FIRE
Department Revenues by Type
Revenues
Licenses & Permits $183,349 $226,570 $210,000 $222,000 6% Fines & Forfeitures $420 $95 – $0 –
Intergovernmental $2,274 $1,688 $0 $0 –
Charges for Services $1,054,388 $996,963 $976,000 $959,710 -2% Investment Income $26,686 $32,958 $21,323 $32,000 50%
Non-Operating Revenues $208,744 $732,031 $70,000 $63,652 -9% REVENUES TOTAL $1,475,860 $1,990,305 $1,277,323 $1,277,362 0% Data Updated May 26, 2026, 4:07
PM
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
210
Department Expenditures by Type
Expenditures
Personnel $15,246,451 $18,293,503 $21,063,743 $22,641,231 7% Operations & Maintenance $4,603,570 $5,121,828 $6,310,685 $6,310,556 0% Non-Operating $506 – $669 $689 3%
Capital $392,167 $662,107 $4,564,427 $1,921,674 -58%
EXPENDITURES TOTAL $20,242,693 $24,077,438 $31,939,524 $30,874,150 -3% Links to Divisions
Fire
Fire Prevention
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
211
Fire
FY26-27 Division Summary
212
The tables below contain the Fire Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Licenses & Permits $183,349 -$2,629 – $0 –
Fines & Forfeitures $420 $0 – $0 –
Intergovernmental $2,274 $589 $0 $0 –
Charges for Services $1,054,388 $84,774 $100,000 $57,410 -43% Investment Income $26,686 $32,958 $21,323 $32,000 50%
Non-Operating Revenues $208,744 $732,031 $70,000 $63,652 -9% REVENUES TOTAL $1,475,860 $847,723 $191,323 $153,062 -20% Division Expenditures by Type
Expenditures
Personnel $15,239,065 $17,760,443 $19,922,420 $21,649,879 9% Operations & Maintenance $4,603,570 $5,007,872 $6,189,362 $6,195,212 0% Non-Operating $506 – $669 $689 3%
Capital $392,167 $662,107 $4,564,427 $1,921,674 -58%
EXPENDITURES TOTAL $20,235,308 $23,430,422 $30,676,878 $29,767,454 -3% Account Detail - Revenues
Revenues
1002010 - FIRE
41160 - Plumbing Permit -$347 $0 – $0 –
41275 - Fire Annual Ops Permit -$56 – – $0 –
42170 - False Alarm Fee $420 $0 – $0 –
43170 - Smip Emergency Services $2,274 $589 $0 $0 –
44150 - Special Service Fees – -$601 – $0 –
44300 - Plan Check Fees -$1,145 $0 – $0 –
44331 - Fire Annl Inspection Fee -$898 – $0 $0 –
44332 - Fire St Occupancy Inspec Fee $300 -$309 – $0 –
47230 - Reimbursements - Other $33,095 $66,655 $70,000 $63,652 -9% 47231 - Reimbursement - Fire Strike Teams $147,036 $662,678 $0 $0 – 47400 - Miscellaneous Revenues $28,613 $2,698 $0 $0 –
1002010 - FIRE TOTAL $209,292 $731,710 $70,000 $63,652 -9% 1052010 - MEASURE P - FIRE
41160 - Plumbing Permit $120,580 -$2,629 – $0 –
41275 - Fire Annual Ops Permit $63,172 $0 – $0 –
44300 - Plan Check Fees $104,971 -$1,202 – $0 –
44331 - Fire Annl Inspection Fee $680,739 $0 – $0 –
44332 - Fire St Occupancy Inspec Fee $57,792 $0 – $0 –
1052010 - MEASURE P - FIRE TOTAL $1,027,253 -$3,831 – $0 – 3510010 - FIRE SVCS DIF - GENERAL
44500 - DEVELOPMENT IMPACT FEES $212,629 $86,886 $100,000 $57,410 -43% 45110 - Interest Income $26,686 $32,958 $21,323 $32,000 50% 3510010 - FIRE SVCS DIF - GENERAL TOTAL $239,315 $119,844 $121,323 $89,410 -26% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
213
REVENUES TOTAL $1,475,860 $847,723 $191,323 $153,062 -20% Account Detail - Expenditures
Expenditures
1002010 - FIRE
51100 - Full Time Wages $6,147,591 $5,796,348 $7,567,912 $8,087,236 7% 51110 - Overtime Wages $2,871,659 $4,038,788 $3,500,000 $2,914,402 -17% 51120 - Part Time Wages $94,822 $20,683 $32,543 $0 -100% 51200 - Fringe Benefits $2,262,467 $2,111,407 $2,709,986 $2,942,158 9% 51201 - Fringe Benefits PT – $2,212 $2,570 $0 -100%
51220 - Retiree Expense $1,131,060 $1,307,364 $1,460,485 $1,576,133 8% 51300 - Payroll Taxes $131,363 $140,937 $198,844 $190,965 -4% 52165 - City Outreach Events – $5,684 $25,050 $30,850 23% 52010 - Utilities-Electricity $112,380 $112,961 $133,500 $133,500 0% 52020 - Utilities-Water Usage $19,437 $25,039 $30,000 $30,000 0% 52030 - Utilities-Natural Gas $41,907 $39,000 $49,000 $49,000 0% 52060 - Telephone $51,151 $54,423 $43,500 $53,206 22%
52110 - Supplies $69,845 $100,932 $113,600 $145,030 28% 52130 - Subs /Publications / Dues $347 $2,552 $3,769 $3,994 6% 52221 - Personal Protective Equipment Exp $246,349 $93,562 $234,750 $353,250 50% 52140 - Training And Education $67,435 $70,319 $101,063 $56,448 -44% 52150 - Travel & Meetings $24,665 $30,716 $49,799 $57,470 15% 52180 - Recruitment Expenditures $32,343 -$598 – $0 –
52190 - DOT/Physical Test – $120 $200 $200 0%
52201 - Vehicle Fuel $21,630 $23,205 $30,000 $20,000 -33% 52202 - Equipment Fuel $140,845 $125,958 $88,670 $88,670 0% 52220 - Equipment Expense $426,682 $261,372 $364,467 $252,463 -31% 52230 - Vehicle Expense $225,722 $128,129 $180,666 $142,666 -21% 52240 - Small Tools & Furniture <$5000 $16,791 $28,129 $41,200 $15,000 -64% 52250 - Rentals - Equip/Struct/Grnds – $47,620 $11,050 $10,000 -9% 52260 - Computer Equipment <$5000 – $21,953 $5,500 $500 -91% 52270 - Fire IT Services $16,892 – – $0 –
52300 - Contract Services $1,862,138 $1,242,053 $1,468,040 $1,559,783 6% 52340 - Insurance $504,252 $1,295,856 $1,627,560 $1,917,655 18% 52350 - Legal $56,072 $23,041 $75,000 $50,000 -33%
52410 - Building Maintenance $152,918 $130,068 $145,734 $150,000 3% 55040 - Equipment $21,138 – $30,000 $33,000 10%
55045 - Vehicles – – $125,000 $0 -100%
55060 - Buildings & Building Imprvmnts $814 $159,623 $230,000 $255,400 11% 55070 - Improvements Not Buildings – – $15,000 $0 -100% 1002010 - FIRE TOTAL $16,750,714 $17,439,457 $20,694,458 $21,118,978 2% 1002012 - FIRE PREVENTION
51110 - Overtime Wages $3,209 $203 – $0 –
51200 - Fringe Benefits $8 $27 – $0 –
51300 - Payroll Taxes $44 $3 – $0 –
52060 - Telephone $609 $557 – $0 –
52110 - Supplies $2,495 – – $0 –
52130 - Subs /Publications / Dues $346 – – $0 –
52140 - Training And Education $9,912 -$369 – $0 –
52150 - Travel & Meetings $2,020 – – $0 –
52220 - Equipment Expense $1,517 – – $0 –
55060 - Buildings & Building Imprvmnts $19,645 – – $0 – 1002012 - FIRE PREVENTION TOTAL $39,805 $420 – $0 –
1002013 - EMERGENCY MEDICAL SERVICES
52105 - Fire - EMS Supplies $3,478 $832 – $0 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
214
52111 - Consumables $118,889 $96,128 $96,000 $106,000 10% 52130 - Subs /Publications / Dues $5,876 $5,862 $12,301 $22,066 79% 52140 - Training And Education $5,770 $9,944 $3,590 $2,500 -30% 52150 - Travel & Meetings $2,480 $8,024 – $0 –
52220 - Equipment Expense $34,163 $94,059 $85,062 $11,800 -86% 52300 - Contract Services $46,171 $95,895 $74,680 $96,501 29% 55040 - Equipment $64,053 $10,585 – $0 –
1002013 - EMERGENCY MEDICAL SERVICES TOTAL $280,880 $321,330 $271,633 $238,867 -12% 1052010 - MEASURE P - FIRE
51100 - Full Time Wages $1,928,634 $3,024,557 $3,202,206 $3,510,820 10% 51110 - Overtime Wages $1,713 $287,187 $140,000 $1,150,468 722% 51200 - Fringe Benefits $635,789 $981,865 $1,024,775 $1,194,068 17% 51201 - Fringe Benefits PT – $1,297 $0 $0 –
51300 - Payroll Taxes $30,706 $47,563 $83,099 $83,630 1% 52140 - Training And Education – – $10,000 $10,000 0%
52180 - Recruitment Expenditures – $32,149 $25,000 $35,200 41% 52202 - Equipment Fuel – -$1,559 $44,330 $44,333 0%
52220 - Equipment Expense $234,232 $253,462 $312,610 $131,219 -58% 52230 - Vehicle Expense – $61,770 $120,333 $71,334 -41% 52300 - Contract Services – $489,023 $560,338 $544,574 -3% 52410 - Building Maintenance $45,812 – $23,000 $0 -100% 55040 - Equipment $283,023 $341,363 $352,991 $312,710 -11% 55045 - Vehicles $0 $145,510 $3,079,204 $775,000 -75%
55060 - Buildings & Building Imprvmnts $3,493 $5,027 $641,480 $94,500 -85% 1052010 - MEASURE P - FIRE TOTAL $3,163,402 $5,669,214 $9,619,366 $7,957,855 -17% 3510010 - FIRE SVCS DIF - GENERAL
54020 - Cost Allocations Paid $506 – $669 $689 3%
3510010 - FIRE SVCS DIF - GENERAL TOTAL $506 – $669 $689 3% 3512010 - FIRE SVCS DIF - FIRE
55060 - Buildings & Building Imprvmnts – – $90,752 $451,064 397% 3512010 - FIRE SVCS DIF - FIRE TOTAL – – $90,752 $451,064 397% EXPENDITURES TOTAL $20,235,308 $23,430,422 $30,676,878 $29,767,454 -3% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
215
Fire Prevention
FY26 - 27 Division Summary
216
The following tables contain detailed views of the Fire Prevention Division's revenues and expenditures.

Division Revenues by Type
Revenues
Licenses & Permits – $229,199 $210,000 $222,000 6%
Fines & Forfeitures – $95 – – –
Intergovernmental – $1,099 – – –
Charges for Services – $912,189 $876,000 $902,300 3%
REVENUES TOTAL – $1,142,582 $1,086,000 $1,124,300 4%
Division Expenditures by Type
Expenditures
Personnel $7,385 $533,061 $1,141,323 $991,352 -13%
Operations & Maintenance – $113,955 $121,323 $115,344 -5% EXPENDITURES TOTAL $7,385 $647,016 $1,262,646 $1,106,696 -12% Account Detail - Revenues
Revenues
1054015 - MEAS P - BUILDING FIRE PREVENTION
41285 - Fire Permit – – $150,000 $160,000 7%
41160 - Plumbing Permit – $165,349 $0 $0 –
41275 - Fire Annual Ops Permit – $63,850 $60,000 $62,000 3% 42170 - False Alarm Fee – $95 – – –
43170 - Smip Emergency Services – $1,099 – – –
44300 - Plan Check Fees – $103,312 $105,000 $109,000 4% 44331 - Fire Annl Inspection Fee – $745,834 $720,000 $738,000 3% 44332 - Fire St Occupancy Inspec Fee – $63,043 $51,000 $55,300 8% 1054015 - MEAS P - BUILDING FIRE PREVENTION TOTAL – $1,142,582 $1,086,000 $1,124,300 4% REVENUES TOTAL – $1,142,582 $1,086,000 $1,124,300 4%
Account Detail Expenditures
Expenditures
1054015 - MEAS P - BUILDING FIRE PREVENTION
51100 - Full Time Wages $5,718 $419,780 $757,327 $654,697 -14% 51110 - Overtime Wages – $8,814 $60,000 $60,000 0%
51200 - Fringe Benefits $1,582 $98,052 $304,648 $259,960 -15% 51300 - Payroll Taxes $86 $6,415 $19,348 $16,695 -14%
52060 - Telephone – $1,757 $5,300 $5,300 0%
52110 - Supplies – $9,159 $17,500 $12,200 -30%
52130 - Subs /Publications / Dues – $2,916 $6,000 $5,600 -7% 52140 - Training And Education – $7,021 $11,379 $14,000 23% 52150 - Travel & Meetings – $3,465 $27,400 $26,250 -4%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
217
52201 - Vehicle Fuel – $2,479 $8,000 $8,000 0%
52220 - Equipment Expense – $1,247 $18,800 $17,050 -9%
52230 - Vehicle Expense – $1,337 $4,000 $4,000 0%
52300 - Contract Services – $84,573 – $0 –
52340 - Insurance – – $16,944 $16,944 0%
52350 - Legal – – $6,000 $6,000 0%
1054015 - MEAS P - BUILDING FIRE PREVENTION TOTAL $7,385 $647,016 $1,262,646 $1,106,696 -12% EXPENDITURES TOTAL $7,385 $647,016 $1,262,646 $1,106,696 -12% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
218
Organizational Chart
Engineering Department
FY26-27 Department Summary
219
Department Overview
The Engineering Department plays a crucial role in shaping the City's infrastructure and development. We are responsible for the full lifecycle of public works projects, from initial planning and design to construction and ongoing management. Our work ensures the safety, functionality, and sustainability of the City's infrastructure, directly impacting the daily lives of residents and businesses. Key functions include:

Capital Improvement Program Management: Overseeing the planning, design, and construction of major infrastructure projects.

Development Review: Ensuring that new development aligns with City standards and contributes to responsible growth.

Surveying Services: Providing accurate and reliable surveying for City projects and property management.

Traffic Engineering, Operations, and Maintenance: Optimizing traffic flow, ensuring safe and efficient transportation, and maintaining the City's roadways.

Industrial Wastewater Treatment Plant Support: Providing technical expertise and support to maintain the plant's operations and environmental compliance.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
ENGINEERING 40 44 30 30
COUNT 40 44 30 30
Department Strategic Goals
Deliver and Maintain High-Quality Infrastructure.

Implement the Capital Improvement Program in accordance with the approved budget.

Master Plan public infrastructure and prioritize projects for streets, bridges, traffic signals, drainage, sewer, water, and other projects.

Provide traffic engineering, traffic operations, and maintenance for traffic signals, signing, and striping.

Provide surveying and construction staking for City projects and map control.

Ensure Responsible Development and Compliance.

Review and comment on development projects, including plan and map review, in relation to public infrastructure requirements.

Issue permits and provides inspection for construction and other activities in the public right-of-way.

Provide Technical Expertise and Support.

Provide technical support for the Industrial Wastewater Treatment Plant.

Provide engineering support to other City departments and divisions, including Public Works, Water, Airport, Parks, and Economic Development.
220
Provide engineering for assessment districts: landscape maintenance, drainage maintenance, and street lighting.

Foster Interagency Collaboration.

Represent the City to outside organizations such as Caltrans, the San Bernardino County Transportation Authority, the County Public Works Dept., and the Victor Valley Wastewater Reclamation Authority.

Department Revenues
The Engineering Department’s total projected revenues are $15,601,220, for infrastructure improvements and related services throughout the City. A significant portion of these revenues is derived from Measure I sales tax, which accounts for approximately 46% of total revenues and serves as a primary funding source for transportation-related projects.

Additional funding includes allocations from the State Controller’s Office through the Road Maintenance and Rehabilitation Account (RMRA), representing approximately 24% of total revenues. RMRA funds support the maintenance and rehabilitation of local streets and roads. Development Impact Fees contribute approximately 13%, reflecting ongoing growth and helping fund infrastructure improvements needed to support that development.

The pie chart below contains the Engineering Department revenues by Division:

Department Revenues by Division
$15,601,220.00
Revenues in 2027

MEAS I - GENERAL
Other
STORM FEE N&C DIF- G...

ENGINEERING

ROAD DIF - GENERAL
SB1 - ENGINEERING SV...

Department Expenditures
The Engineering Department’s total expenditures are $20,076,039.10. This total consists of engineering services, capital projects, and related operations. Approximately 60% of these expenditures are dedicated to Capital Projects, with a focus on roadway and pavement improvements, street enhancements, and storm drain projects.

Personnel wages account for approximately 18% of total expenditures, supporting the staff responsible for planning, designing, and overseeing these projects.

Data Updated May 26, 2026, 4:07
PM
221
Department Expenditures by Division
The pie chart below contains the Engineering Department expenditures by Division:
$20,076,039.10
Expenses in 2027

MEAS I - ENGR SVCS
SB1 - ENGINEERING SV...

Other
ROAD DIF-ENGINEERING...

WATER-ENGINEERING SV...

SEWER - ENGINEERING
Department Revenues by Type
Revenues
Taxes $7,575,760 $6,644,734 $6,384,191 $7,105,220 11%
Licenses & Permits $95,063 $236,252 $129,500 $164,000 27% Fines & Forfeitures $46,169 $27,286 $41,000 $30,000 -27% Intergovernmental $3,784,410 $3,771,408 $3,739,497 $3,800,000 2% Charges for Services $6,203,655 $5,156,056 $5,265,000 $3,040,000 -42% Investment Income $1,616,104 $1,488,506 $330,361 $1,462,000 343% REVENUES TOTAL $19,321,161 $17,324,243 $15,889,549 $15,601,220 -2% Department Expenditures by Type
Expenditures
Personnel $4,048,272 $4,112,699 $4,762,977 $5,330,916 12% Operations & Maintenance $3,656,013 $1,176,548 $3,474,909 $2,225,565 -36% Non-Operating $2,747,019 $569,600 $476,493 $478,558 0%
Capital $15,032,844 $6,012,179 $57,830,114 $12,041,000 -79% EXPENDITURES TOTAL $25,484,149 $11,871,026 $66,544,493 $20,076,039 -70% Links to Divisions
Engineering
Data Updated May 26, 2026, 4:07
PM
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
222
The following tables contain detailed views of the Engineering Division's revenues and expenditures.

Division Revenues by Type
Revenues
Taxes $7,575,760 $6,644,734 $6,384,191 $7,105,220 11%
Licenses & Permits $95,063 $236,252 $129,500 $164,000 27% Fines & Forfeitures $46,169 $27,286 $41,000 $30,000 -27% Intergovernmental $3,784,410 $3,771,408 $3,739,497 $3,800,000 2% Charges for Services $6,203,655 $5,156,056 $5,265,000 $3,040,000 -42% Investment Income $1,616,104 $1,488,506 $330,361 $1,462,000 343% REVENUES TOTAL $19,321,161 $17,324,243 $15,889,549 $15,601,220 -2% Division Expenditures by Type
Expenditures
Personnel $4,048,272 $4,112,699 $4,762,977 $5,330,916 12% Operations & Maintenance $3,656,013 $1,176,548 $3,474,909 $2,225,565 -36% Non-Operating $2,747,019 $569,600 $476,493 $478,558 0%
Capital $15,032,844 $6,012,179 $57,830,114 $12,041,000 -79% EXPENDITURES TOTAL $25,484,149 $11,871,026 $66,544,493 $20,076,039 -70% Engineering
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
223
Account Detail - Revenues
Revenues
1004500 - ENGINEERING
41297 - GEOTECHNICAL REPORT – – $0 $30,000 –
41290 - Street Use Permit $12,632 $8,186 $8,000 $12,500 56% 41291 - Traffic Study Permit $21,459 $78,791 $45,000 $45,000 0% 41292 - Drainage Study Permit $19,514 $38,635 $30,000 $30,000 0% 41294 - WQMP/NPDES Study $37,108 $76,623 $40,000 $40,000 0% 41295 - SWPP Storm Water Pollution Prevention
Plan – – $1,500 $1,500 0%
41296 - MS4 Inspections $4,350 $34,017 $5,000 $5,000 0% 44310 - Improvement Plan Check Fee $212,197 $392,582 $225,000 $200,000 -11% 44330 - Inspection Fee $632,317 $1,417,825 $640,000 $640,000 0% 1004500 - ENGINEERING TOTAL $939,577 $2,046,660 $994,500 $1,004,000 1% 1004513 - ENG-ON CALL PLAN/MAP CHECK
44300 - Plan Check Fees $102,815 $125,372 $200,000 $200,000 0% 1004513 - ENG-ON CALL PLAN/MAP CHECK TOTAL $102,815 $125,372 $200,000 $200,000 0% 2012001 - TRAFFIC SAFETY-POLICE
42100 - Vehicle Code Fine $46,169 $27,286 $41,000 $30,000 -27% 2012001 - TRAFFIC SAFETY-POLICE TOTAL $46,169 $27,286 $41,000 $30,000 -27% 2024500 - STORM DRAIN-ENGINEERING SVCS
44510 - Storm Drain Utility Fee $855,145 $19,856 – $0 – 2024500 - STORM DRAIN-ENGINEERING SVCS TOTAL $855,145 $19,856 – $0 – 2214500 - SB1 - ENGINEERING SVCS
43140 - State Subventions $3,540,410 $3,771,408 $3,489,497 $3,800,000 9% 45110 - Interest Income $265,777 $299,448 $0 $300,000 – 2214500 - SB1 - ENGINEERING SVCS TOTAL $3,806,187 $4,070,856 $3,489,497 $4,100,000 18% 2334500 - TDA ARTICLE 3 - ENGR SVCS
43100 - Grants - Local $244,000 – $250,000 $0 -100%
2334500 - TDA ARTICLE 3 - ENGR SVCS TOTAL $244,000 – $250,000 $0 -100% 2500010 - MEAS I - GENERAL
40210 - Sales Tax - Measure I $7,575,760 $6,644,734 $6,384,191 $7,105,220 11% 45110 - Interest Income $804,710 $737,839 $0 $700,000 – 2500010 - MEAS I - GENERAL TOTAL $8,380,470 $7,382,573 $6,384,191 $7,805,220 22% 3520010 - ROAD DIF - GENERAL
44500 - DEVELOPMENT IMPACT FEES $4,134,717 $1,475,808 $2,000,000 $1,500,000 -25% 45110 - Interest Income $306,974 $239,668 $167,360 $250,000 49% 3520010 - ROAD DIF - GENERAL TOTAL $4,441,691 $1,715,476 $2,167,360 $1,750,000 -19% 3554500 - NISQUALLI OVERPASS-ENGR SVCS
45110 - Interest Income $4,355 $4,692 $9,494 $0 -100%
3554500 - NISQUALLI OVERPASS-ENGR SVCS TOTAL $4,355 $4,692 $9,494 $0 -100% 3564500 - GOODWILL OVERPASS-ENGR SVCS
44500 - DEVELOPMENT IMPACT FEES $560 $1,120 – $0 –
45110 - Interest Income $10,533 $12,249 $7,177 $0 -100% 3564500 - GOODWILL OVERPASS-ENGR SVCS TOTAL $11,093 $13,369 $7,177 $0 -100% 3570010 - STORM FEE N&C DIF- GENERAL
44500 - DEVELOPMENT IMPACT FEES $258,698 $1,721,086 $2,200,000 $500,000 -77% 45110 - Interest Income $116,379 $158,296 $124,413 $180,000 45% 3570010 - STORM FEE N&C DIF- GENERAL
TOTAL $375,077 $1,879,383 $2,324,413 $680,000 -71%
3580010 - ST LIGHTING DIF - GENERAL
44520 - Street Lighting Fees $2,705 $906 – $0 –
45110 - Interest Income $44,030 $14,066 $8,135 $12,000 48% 3580010 - ST LIGHTING DIF - GENERAL TOTAL $46,735 $14,972 $8,135 $12,000 48% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
224
3590010 - FIRE HYDRANT DIF - GENERAL
44530 - Fire Hydrant Fees $4,500 $1,500 – $0 –
45110 - Interest Income $63,346 $22,248 $13,782 $20,000 45% 3590010 - FIRE HYDRANT DIF - GENERAL
TOTAL $67,846 $23,748 $13,782 $20,000 45%
REVENUES TOTAL $19,321,161 $17,324,243 $15,889,549 $15,601,220 -2% Account Detail - Expenditures
Expenditures
4284500 - SEWER CAPACITY CHARGE-ENG – – $664,000 $0 -100% 1004500 - ENGINEERING
51100 - Full Time Wages $130,719 $79,812 $398,630 $450,580 13% 51110 - Overtime Wages $12,781 $19,035 $50,000 $50,000 0% 51200 - Fringe Benefits $17,618 $23,334 $187,360 $189,312 1% 51220 - Retiree Expense $21,517 $23,932 $24,740 $28,478 15% 51300 - Payroll Taxes $513 $1,554 $10,213 $11,490 13%
52110 - Supplies $15 $6,982 $8,000 $1,000 -87%
52140 - Training And Education – $1,655 $5,250 $18,070 244% 52150 - Travel & Meetings – $1,240 $8,750 $11,175 28%
52170 - Advertising/Legal Notices – – – $600 –
52180 - Recruitment Expenditures – $813 $3,000 $500 -83% 52230 - Vehicle Expense $20 $15 – $0 –
52240 - Small Tools & Furniture <$5000 – – $10,000 $50,000 400% 52300 - Contract Services $24,595 $1,294 $42,200 $1,400 -97% 52340 - Insurance – $22,348 $33,888 $32,707 -3%
52350 - Legal $43,749 $140,623 $70,000 $70,000 0%
52360 - Federal/State /Local Fees – – – $2,360 –
52440 - Infrastructure Repairs $14,500 – $12,500 $16,000 28% 55080 - Infrastructure Improvements – – $250,000 $0 -100% 55330 - Infrst - St Improvements $735,453 $276,268 – $0 – 1004500 - ENGINEERING TOTAL $1,001,480 $598,904 $1,114,531 $933,671 -16% 1004513 - ENG-ON CALL PLAN/MAP CHECK
52300 - Contract Services $149,269 $41,663 $200,000 $200,000 0% 1004513 - ENG-ON CALL PLAN/MAP CHECK TOTAL $149,269 $41,663 $200,000 $200,000 0% 2004500 - ST LIGHTING-ENGINEERING
51100 - Full Time Wages – – – $179,369 –
51200 - Fringe Benefits – – – $74,895 –
51300 - Payroll Taxes – – – $4,574 –
52060 - Telephone – – – $700 –
52140 - Training And Education – $2,513 $5,400 $5,350 -1% 52150 - Travel & Meetings – $3,975 $6,900 $12,570 82%
52260 - Computer Equipment <$5000 – – $10,000 $5,000 -50% 52300 - Contract Services – – $50,000 $35,000 -30%
55045 - Vehicles – – $25,000 $0 -100%
55050 - Computers & Communication Sys – – – $25,000 –
55315 - Infrst - Roadway/Pavement – $144,067 – $0 –
55330 - Infrst - St Improvements $11,160 $35,674 $105,805 $232,000 119% 2004500 - ST LIGHTING-ENGINEERING TOTAL $11,160 $186,228 $203,105 $574,458 183% 2004514 - ENGINEERING STANDBY
51100 - Full Time Wages $12,887 $14,682 $15,600 $15,644 0% 51200 - Fringe Benefits $54 $58 $300 $3,911 1,204%
51300 - Payroll Taxes $176 $211 $300 $400 33%
2004514 - ENGINEERING STANDBY TOTAL $13,116 $14,952 $16,200 $19,955 23% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
225
2014500 - TRAFFIC SAFETY-ENGR SVCS
54010 - Transfers Out $42,352 $34,062 $41,000 $30,000 -27% 2014500 - TRAFFIC SAFETY-ENGR SVCS TOTAL $42,352 $34,062 $41,000 $30,000 -27% 2024500 - STORM DRAIN-ENGINEERING SVCS
51100 - Full Time Wages $20,510 $9,284 $23,264 $33,905 46% 51200 - Fringe Benefits $5,674 $4,706 $10,428 $13,361 28% 51220 - Retiree Expense $586 $435 $266 $400 51%
51300 - Payroll Taxes $297 $137 $594 $865 46%
52060 - Telephone $134 $125 $150 $150 0%
52300 - Contract Services $33,510 – – $0 –
54050 - Uncollectable Write-Offs $289 $5 $0 $0 –
55080 - Infrastructure Improvements – – – $125,000 –
55325 - Infrst - Storm Drain – $4,405 $230,695 $250,000 8% 55330 - Infrst - St Improvements – – $75,000 $0 -100%
2024500 - STORM DRAIN-ENGINEERING SVCS TOTAL $61,002 $19,096 $340,397 $423,681 24% 2024512 - ST DRN-MS4 STRMWTR PROG
52140 - Training And Education $4,850 $2,050 $2,540 $2,850 12% 52150 - Travel & Meetings – $930 $4,885 $5,375 10%
52300 - Contract Services $138,312 $127,708 $165,000 $175,000 6% 52360 - Federal/State /Local Fees $44,169 $48,891 $55,200 $55,200 0% 2024512 - ST DRN-MS4 STRMWTR PROG TOTAL $187,331 $179,579 $227,625 $238,425 5% 2214500 - SB1 - ENGINEERING SVCS
54020 - Cost Allocations Paid $18,983 $19,799 $557 $574 3% 55315 - Infrst - Roadway/Pavement $3,244,158 – $3,600,000 $4,000,000 11% 55330 - Infrst - St Improvements – $95,075 $6,880,745 $0 -100% 2214500 - SB1 - ENGINEERING SVCS TOTAL $3,263,141 $114,874 $10,481,302 $4,000,574 -62% 2334500 - TDA ARTICLE 3 - ENGR SVCS
55315 - Infrst - Roadway/Pavement – – $250,000 $0 -100% 55330 - Infrst - St Improvements – $88,358 $161,283 $0 -100% 2334500 - TDA ARTICLE 3 - ENGR SVCS TOTAL – $88,358 $411,283 $0 -100% 2500010 - MEAS I - GENERAL
54020 - Cost Allocations Paid $470,970 $491,222 $371,857 $383,013 3% 2500010 - MEAS I - GENERAL TOTAL $470,970 $491,222 $371,857 $383,013 3% 2504500 - MEAS I - ENGR SVCS
52010 - Utilities-Electricity $2,655 $5,598 $6,360 $6,742 6% 52020 - Utilities-Water Usage $54 $203 $320 $330 3%
52030 - Utilities-Natural Gas $214 $339 $500 $515 3%
52060 - Telephone $67 $62 $200 $200 0%
52110 - Supplies – – $500 $500 0%
52140 - Training And Education $5,000 $2,640 $4,250 $6,050 42% 52150 - Travel & Meetings $105 $493 $5,550 $4,210 -24%
52300 - Contract Services $74,926 $37,260 $160,000 $210,000 31% 55045 - Vehicles – – $45,000 $0 -100%
55050 - Computers & Communication Sys – – – $75,000 –
55315 - Infrst - Roadway/Pavement $5,229,718 $2,584,974 $5,555,775 $4,195,000 -24% 55325 - Infrst - Storm Drain $1,681 $280,888 – $0 –
55330 - Infrst - St Improvements $69,652 $100,629 $9,738,476 $532,000 -95% 2504500 - MEAS I - ENGR SVCS TOTAL $5,384,073 $3,013,087 $15,516,931 $5,030,546 -68% 2504511 - MEAS I-STREETS ENGINEERING
51100 - Full Time Wages $298,385 $286,332 $239,538 $312,044 30% 51110 - Overtime Wages $2,103 $1,318 $2,000 $2,000 0%
51120 - Part Time Wages $59,691 $61,237 $0 $0 –
51200 - Fringe Benefits $109,148 $110,864 $100,806 $133,135 32% 51201 - Fringe Benefits PT $7,375 $6,847 $0 $0 –
51220 - Retiree Expense $8,488 $7,609 $7,670 $7,825 2%
51300 - Payroll Taxes $4,799 $4,600 $6,136 $7,957 30%
52300 - Contract Services $151,918 $131,235 $300,000 $245,000 -18% 2504511 - MEAS I-STREETS ENGINEERING TOTAL $641,908 $610,042 $656,150 $707,962 8% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
226
2704500 - SBCTA MLHP
55330 - Infrst - St Improvements $85,198 $526,500 – – – 2704500 - SBCTA MLHP TOTAL $85,198 $526,500 – – –
2707501N - STATE GRANTS-ENGINEERING
55315 - Infrst - Roadway/Pavement $270,163 $1,320,000 – – – 2707501N - STATE GRANTS-ENGINEERING TOTAL $270,163 $1,320,000 – – – 2754500 - HIP - ENGR SVCS
55315 - Infrst - Roadway/Pavement $1,684,537 $471,626 – – – 55330 - Infrst - St Improvements $10,553 – – – –
2754500 - HIP - ENGR SVCS TOTAL $1,695,090 $471,626 – – – 2757502N - FEDERAL GRTS-ENGINEERING
55315 - Infrst - Roadway/Pavement $601,079 – – – –
2757502N - FEDERAL GRTS-ENGINEERING TOTAL $601,079 – – – – 3520010 - ROAD DIF - GENERAL
54020 - Cost Allocations Paid $47,627 – $63,079 $64,971 3% 3520010 - ROAD DIF - GENERAL TOTAL $47,627 – $63,079 $64,971 3% 3524500 - ROAD DIF-ENGINEERING SVCS
51100 - Full Time Wages $18,482 $9,284 $9,990 $0 -100%
51200 - Fringe Benefits $5,091 $4,705 $4,173 $0 -100%
51300 - Payroll Taxes $265 $133 $256 $0 -100%
52300 - Contract Services $2,520,034 $52,687 $230,000 $100,000 -57% 55315 - Infrst - Roadway/Pavement $3,080,103 $36,933 $3,928,781 $1,500,000 -62% 55330 - Infrst - St Improvements – – $900,000 $232,000 -74% 3524500 - ROAD DIF-ENGINEERING SVCS TOTAL $5,623,976 $103,741 $5,073,200 $1,832,000 -64% 3574500 - STORM FEE-ENGR SVCS – – $850,000 $1,250,000 47% 3580010 - ST LIGHTING DIF - GENERAL
55330 - Infrst - St Improvements – $40,549 $308,626 $0 -100% 3580010 - ST LIGHTING DIF - GENERAL TOTAL – $40,549 $308,626 $0 -100% 4104500 - WATER-ENGINEERING SVCS
51100 - Full Time Wages $1,134,886 $1,120,777 $1,220,756 $1,268,653 4% 51110 - Overtime Wages $9,029 $5,666 $4,000 $5,000 25%
51120 - Part Time Wages $38,207 – – $0 –
51200 - Fringe Benefits $421,102 $448,265 $532,652 $553,951 4% 51220 - Retiree Expense $40,170 $35,175 $33,455 $35,384 6% 51300 - Payroll Taxes $16,498 $15,551 $31,266 $32,351 3% 52165 - City Outreach Events – $835 $1,500 $2,500 67%
52010 - Utilities-Electricity $9,336 $14,215 $24,000 $12,000 -50% 52020 - Utilities-Water Usage $191 $516 $900 $750 -17%
52030 - Utilities-Natural Gas $753 $862 $1,300 $800 -38% 52060 - Telephone $3,836 $4,363 $6,000 $4,500 -25%
52110 - Supplies $12,372 $15,096 $14,500 $11,500 -21%
52130 - Subs /Publications / Dues – – – $500 –
52140 - Training And Education $12,150 $2,919 $14,250 $5,050 -65% 52150 - Travel & Meetings $1,107 $2,984 $5,600 $3,650 -35% 52170 - Advertising/Legal Notices – $132 $1,500 $1,000 -33% 52180 - Recruitment Expenditures – $329 $500 $500 0%
52201 - Vehicle Fuel $15,754 $15,659 $18,000 $8,000 -56% 52230 - Vehicle Expense $5,035 $5,395 $10,000 $5,500 -45% 52240 - Small Tools & Furniture <$5000 – – $800 $800 0% 52260 - Computer Equipment <$5000 $4,150 $5,540 – $500 – 52300 - Contract Services $117,752 $151,149 $360,152 $190,000 -47% 52350 - Legal – $30,530 $25,000 $30,000 20%
52440 - Infrastructure Repairs $1,897 – – $0 –
52460 - Depreciation Expense $93,590 $80,039 – $0 –
54010 - Transfers Out – $24,512 – – –
54055 - Gain/Loss Disposal Of Assets -$8,959 – – – –
54060 - Prior Year Adjustment $2,150,045 – – – –
55001 - Contra-Exp-Capitalization -$1,476,759 -$2,641,404 – – – ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
227
55040 - Equipment – $15,750 $18,700 $0 -100%
55045 - Vehicles $81,200 – $36,300 $0 -100%
55080 - Infrastructure Improvements $1,089,206 $2,242,789 $11,180,957 $0 -100% 55315 - Infrst - Roadway/Pavement – $0 $75,000 $0 -100% 55330 - Infrst - St Improvements – – $342,000 $0 -100%
55360 - Infrst-Water Trans/Dist $315,742 $391,440 $500,000 $0 -100% 4104500 - WATER-ENGINEERING SVCS TOTAL $4,088,289 $1,989,084 $14,459,088 $2,172,889 -85% 4144500 - PIPLINES, WELLS & STG-ENG SVC
55360 - Infrst-Water Trans/Dist – – $3,000,000 $0 -100% 4144500 - PIPLINES, WELLS & STG-ENG SVC TOTAL – – $3,000,000 $0 -100% 4254500 - SEWER - ENGINEERING
51100 - Full Time Wages $1,162,808 $1,169,296 $1,248,836 $1,298,791 4% 51110 - Overtime Wages $9,144 $5,686 $7,000 $0 -100%
51120 - Part Time Wages $30,569 – – $0 –
51200 - Fringe Benefits $432,493 $464,260 $544,112 $566,684 4% 51220 - Retiree Expense $19,456 $15,921 $16,652 $16,838 1% 51230 - GASB68 Pension Expense -$20,041 $145,723 – $0 – 51300 - Payroll Taxes $16,789 $16,270 $31,984 $33,119 4% 52165 - City Outreach Events – $893 $1,500 $2,500 67%
52010 - Utilities-Electricity $19,197 $9,841 $21,000 $12,000 -43% 52020 - Utilities-Water Usage $523 $357 $600 $750 25%
52030 - Utilities-Natural Gas $844 $597 $1,000 $800 -20% 52060 - Telephone $999 $1,521 $2,200 $4,500 105%
52110 - Supplies $6,888 $9,787 $11,000 $11,500 5%
52130 - Subs /Publications / Dues – – – $500 –
52140 - Training And Education $8,756 $3,611 $14,250 $5,800 -59% 52150 - Travel & Meetings $998 $1,445 $5,600 $3,650 -35% 52170 - Advertising/Legal Notices – $132 $1,500 $1,000 -33% 52180 - Recruitment Expenditures – $233 $500 $500 0%
52201 - Vehicle Fuel $1,471 $320 $2,000 $8,000 300%
52220 - Equipment Expense – $279 $900 $0 -100%
52230 - Vehicle Expense $41 $28 $900 $5,500 511%
52240 - Small Tools & Furniture <$5000 $279 – $1,000 $800 -20% 52260 - Computer Equipment <$5000 $4,151 $5,672 – $500 – 52300 - Contract Services $99,282 $138,766 $1,510,614 $105,162 -93% 52350 - Legal $7,554 $2,935 $15,000 $10,000 -33%
52460 - Depreciation Expense $19,010 $36,228 – $0 –
54010 - Transfers Out $25,713 – – $0 –
55001 - Contra-Exp-Capitalization -$1,371,940 -$611,015 – – – 55040 - Equipment – $15,380 $18,700 $0 -100%
55045 - Vehicles $53,740 – $36,300 $0 -100%
55080 - Infrastructure Improvements – – – $125,000 –
55315 - Infrst - Roadway/Pavement $1,143,314 $13,537 $2,879,069 $0 -100% 55335 - Infrst - Sewer $174,885 $579,757 $6,173,902 $0 -100% 4254500 - SEWER - ENGINEERING TOTAL $1,846,925 $2,027,460 $12,546,119 $2,213,894 -82% EXPENDITURES TOTAL $25,484,149 $11,871,026 $66,544,493 $20,076,039 -70% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
228
Public Works & Water Department
FY26-27 Department Summary
229
Organizational Chart
Department Overview
The Public Works and Water Department is dedicated to enhancing the quality of life for Victorville residents and businesses, directly supporting the City's strategic vision of a thriving, sustainable, and connected community. We deliver essential services with commitment, engagement, and transparency, underpinning the health, safety, and daily convenience that our community relies upon. Our work spans critical areas, including:

Water and Wastewater Management: Ensuring reliable and sustainable water and wastewater services.

Infrastructure Maintenance: Maintaining and repairing the City's roads and other vital infrastructure.

Fleet Management: Managing the City's vehicle fleet for efficient and safe operations.

Waste Services: Providing efficient and environmentally responsible waste services.

We are committed to delivering the highest standards of service while adhering to evolving local, state, and federal regulations. Our dedicated staff plays a crucial role in safeguarding Victorville's well-being and supporting its continued growth.

Personnel Summary
Department FY2024 FY2025 FY2026 FY2027
Count
PUBLIC WORKS & WATER 164 163 181 180
COUNT 164 163 181 180
230
Department Strategic Goals
The Public Works and Water Department is dedicated to maintaining and improving the City’s infrastructure to ensure a clean, safe, and healthy community. Our strategic goals are:

Maintain and Enhance Infrastructure Quality and Reliability.

Address aging infrastructure through timely restoration and maintenance, including pothole and sidewalk repairs, graffiti and weed abatement, and consistent storm drain and sewer system maintenance.

Deliver Efficient and Sustainable Environmental Services.

Provide efficient solid waste and recycling services, including regular roadway sweeping and illegal dump abatement.

Promote proper waste disposal and recycling through public education programs.

Optimize Fleet and Equipment Performance.

Develop and implement a comprehensive fleet maintenance program to reduce repair costs, ensure safety, and maintain compliance with operational standards and regulations.

Ensure Sustainable and Reliable Water and Wastewater Management.

Ensure the provision of reliable water service through responsible fiscal management, enhanced water supply reliability, and proactive infrastructure maintenance.

Provide for the safe and environmentally responsible collection, transportation, treatment, and disposal of wastewater.

Sustainably manage water resources, improve efficiency, and comply with evolving water, wastewater, and environmental regulations to protect public health and the environment.

This comprehensive approach supports the City's commitment to fostering a sustainable, clean, and thriving community while adhering to local, state, and federal standards.

Department Revenues
Public Works and Water Department proposed budget reflects total revenues of $156,520,667. Most of the revenue is projected to generate from core utility services, including sewer use fees, connection fees, meter installation fees totaling about $54,737,413 (36%) and water sales and metered service revenues of approximately $34,730,070 (23%). Additional revenues are projected through property taxes, special assessments, and state subventions (about $7,936,031, or 5%), along with fees such as storm drain charges, pass-through revenues, connection fees, penalties, and other service-related income, which collectively contribute to the overall funding structure that support the department’s ability to fund operations, maintenance, capital improvements, and ensure the continued delivery of reliable water and wastewater services.
231
Department Revenues by Division
The pie chart below contains the overall revenues for the Public Works & Water Department by type. $156,520,667.13
Revenues in 2027
SEWER

WATER - GENERAL
Other
WASTEWATER TREATMENT...

SVC AREA B TREATMENT

SOLID WASTE DIVISION
Department Expenditure
The Public Works and Water Department is proposing a budget of $138,990,308 to operate, maintain, and improve the systems that serve our community. About half of this budget is focused on key expenses:
$43,302,724 (31%) for contracted services, $27,755,768 (20%) for personnel compensation, and $5,920,000 (4%) for capital projects. These funds support essential services like maintaining infrastructure, delivering water services, and addressing ongoing system needs.

The remaining expenditures include internal service charges, insurance, infrastructure upgrades, and debt payments. Together, these investments ensure the department can meet its financial responsibilities while continuing to provide reliable, high-quality services for residents now and in the future.

Department Expenditures by Division
The pie chart below contains the overall expenditures for the Public Works & Water Department by type $138,990,307.52
Expenses in 2027

SOLID WASTE DIVISION

WATER-SUPPLY
VVWRA TREATMENT COST...

WASTEWATER TREATMENT...

Other

SVC AREA B TREATMENT
Data Updated May 26, 2026, 4:07
PM
Data Updated May 26, 2026, 4:07
PM
232
Department Revenues by Type
Revenues
Taxes $5,417,416 $5,729,093 $5,946,598 $6,442,552 8%
Licenses & Permits $197,644 $470,641 $529,617 $431,202 -19% Fines & Forfeitures $1,092,089 $2,023,038 $2,035,037 $2,144,200 5% Intergovernmental $3,979,124 $3,698,897 $4,114,204 $4,336,548 5% Charges for Services $99,161,115 $105,043,700 $125,312,392 $131,086,482 5% Investment Income $6,995,029 $7,447,042 $4,629,847 $6,041,139 30% Sales of Assets $62 $52,187 – $0 –
Non-Operating Revenues $5,212,727 $5,665,339 $6,141,263 $6,038,544 -2% REVENUES TOTAL $122,055,206 $130,129,938 $148,708,958 $156,520,667 5% Department Expenditures by Type
Expenditures
Expenses -$1,459 -$1,459 – $0 –
Personnel $20,912,689 $21,836,503 $25,515,878 $25,925,499 2% Operations & Maintenance $69,912,018 $73,226,728 $88,889,529 $90,274,914 2% Production Costs $3,789,659 $5,472,548 $7,457,555 $7,727,336 4% Non-Operating $8,528,691 $9,496,151 $8,966,969 $9,142,558 2% Capital $1,887,207 $2,139,547 $42,417,896 $5,920,000 -86% EXPENDITURES TOTAL $105,028,806 $112,170,018 $173,247,827 $138,990,308 -20% Links to Divisions
Public Works
Solid Waste & Recycling
Storm Drain & Sanitary
Street Maintenance & Sweeping
Fleet
Water
Water Conservation
Water - Field & Meter Services
Water - Supply Services Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
233
The tables below contain the Public Works Division's detailed revenues and expenditures.

Division Revenues by Type
Revenues
Taxes $4,699,304 $5,007,728 $5,226,598 $5,722,552 9%
Licenses & Permits $51,833 $11,377 $40,000 $40,000 0%
Fines & Forfeitures $20,029 $35,577 $37,200 $37,200 0%
Charges for Services $3,078,870 $3,455,966 $4,093,095 $3,756,416 -8% Investment Income $852,031 $881,166 $50,000 $835,000 1,570% Sales of Assets – $27 – – –
Non-Operating Revenues $1,162,836 $1,360,867 $1,582,481 $1,595,225 1% REVENUES TOTAL $9,864,904 $10,752,708 $11,029,374 $11,986,393 9% Public Works
FY26-27 Division Summary
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
234
Division Expenditures by Type
Expenditures
Personnel $2,677,182 $2,935,134 $3,672,697 $3,694,192 1% Operations & Maintenance $6,283,751 $5,544,753 $17,958,463 $17,616,718 -2% Non-Operating $2,309,383 $2,570,411 $2,879,915 $2,966,316 3% Capital $942,557 $826,163 $2,656,522 $2,889,900 9%
EXPENDITURES TOTAL $12,212,873 $11,876,462 $27,167,597 $27,167,127 0% Account Detail - Revenues
Revenues
1005403 - BUS SHELTER ADVERTISING – $16,100 $18,095 $0 -100% 1200010 - FUELING STATIONS-GENERAL
44800 - Cng Fuel Sales $1,458,727 $1,183,672 $550,000 $476,416 -13% 47235 - Federal Rebates – $133,556 $0 $0 –
47415 - Settlement Proceeds – – $275,000 $281,520 2%
1200010 - FUELING STATIONS-GENERAL TOTAL $1,458,727 $1,317,228 $825,000 $757,936 -8% 2004501 - ST LIGHTING - CITYWIDE
40100 - Property Tax $801,804 $864,226 $930,000 $930,000 0% 40180 - Special Assessments $1,300,469 $1,503,491 $1,660,000 $2,090,733 26% 45110 - Interest Income $109,136 $110,373 $50,000 $110,000 120% 46100 - Sale Of Real/Personal Prop – $27 – – –
47100 - Pass Through $1,123,363 $1,186,290 $1,100,000 $1,100,000 0% 2004501 - ST LIGHTING - CITYWIDE TOTAL $3,334,772 $3,664,406 $3,740,000 $4,230,733 13% 2020010 - STORM DRAIN-GENERAL
42150 - Penalty/Late Fee $20,029 $35,577 $37,200 $37,200 0% 44510 - Storm Drain Utility Fee – $1,634,884 $1,700,000 $1,700,000 0% 45110 - Interest Income $201,572 $225,132 $0 $225,000 – 47400 - Miscellaneous Revenues $7,682 $4,777 – $0 –
2020010 - STORM DRAIN-GENERAL TOTAL $229,283 $1,900,370 $1,737,200 $1,962,200 13% 2305404 - BUS SHELTER ADVERTISING
47400 - Miscellaneous Revenues $25,200 $0 – $0 –
2305404 - BUS SHELTER ADVERTISING TOTAL $25,200 $0 – $0 – 2504503 - MEAS I - TRAFFIC SGL MTN
44150 - Special Service Fees $55,417 $38,109 $60,000 $60,000 0% 2504503 - MEAS I - TRAFFIC SGL MTN TOTAL $55,417 $38,109 $60,000 $60,000 0% 2505008 - MEAS I-TRAFFIC CONTROL
44165 - Trffc Cntrl Stripping & Painting $9,428 $10,818 $15,000 $15,000 0% 47230 - Reimbursements - Other – $14 – $0 –
2505008 - MEAS I-TRAFFIC CONTROL TOTAL $9,428 $10,832 $15,000 $15,000 0% 3705501 - LMAD #1 - CITYWIDE I
40180 - Special Assessments $175,011 $173,858 $174,950 $174,950 0% 45110 - Interest Income $1,012 – – $0 –
47230 - Reimbursements - Other – $36,230 – $0 –
3705501 - LMAD #1 - CITYWIDE I TOTAL $176,023 $210,088 $174,950 $174,950 0% 3705502 - LMAD #2 - EAGLE RANCH
40180 - Special Assessments $278,121 $278,029 $278,458 $278,458 0% 45110 - Interest Income $7,653 – – $17,570 –
3705502 - LMAD #2 - EAGLE RANCH TOTAL $285,774 $278,029 $278,458 $296,028 6% 3705503 - LMAD #3 - BRENTWOOD
40180 - Special Assessments $174,932 $174,210 $175,462 $175,462 0% 45110 - Interest Income $8,460 – – $2,750 –
3705503 - LMAD #3 - BRENTWOOD TOTAL $183,392 $174,210 $175,462 $178,212 2% 3705504 - LMAD #4 - OLD TOWN
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
235
40180 - Special Assessments $3,575 $2,406 $2,995 $2,955 -1% 45110 - Interest Income $150 – – $382 –
3705504 - LMAD #4 - OLD TOWN TOTAL $3,726 $2,406 $2,995 $3,337 11% 3705505 - LMAD #5 - VISTA VERDE
40180 - Special Assessments $167,267 $173,572 $173,351 $173,351 0% 45110 - Interest Income $37,763 – – $84,480 –
47230 - Reimbursements - Other $6,591 – – $0 –
3705505 - LMAD #5 - VISTA VERDE TOTAL $211,621 $173,572 $173,351 $257,831 49% 3705506 - LMAD #6 - CITYWIDE II
40180 - Special Assessments $775,079 $776,463 $781,075 $805,851 3% 45110 - Interest Income $350,283 $516,542 $0 $159,067 – 3705506 - LMAD #6 - CITYWIDE II TOTAL $1,125,362 $1,293,005 $781,075 $964,918 24% 3705507 - LMAD #7 - TALON RANCH
40180 - Special Assessments $31,878 $31,047 $31,144 $36,576 17% 45110 - Interest Income $626 – – $2,646 –
3705507 - LMAD #7 - TALON RANCH TOTAL $32,504 $31,047 $31,144 $39,222 26% 3705508 - LMAD #8 - WEST CREEK
40180 - Special Assessments $111,568 $111,855 $111,261 $111,261 0% 45110 - Interest Income $7,829 – – $15,384 –
3705508 - LMAD #8 - WEST CREEK TOTAL $119,397 $111,855 $111,261 $126,644 14% 3705530 - DFAD #1 - CITYWIDE
40180 - Special Assessments $440,156 $474,806 $477,148 $503,281 5% 45110 - Interest Income $80,267 – – $135,099 –
3705530 - DFAD #1 - CITYWIDE TOTAL $520,424 $474,806 $477,148 $638,380 34% 3705531 - DFAD #2 - VISTA VERDE
40180 - Special Assessments $80,354 $84,861 $85,112 $85,112 0% 45110 - Interest Income $228 – – $3,914 –
3705531 - DFAD #2 - VISTA VERDE TOTAL $80,583 $84,861 $85,112 $89,026 5% 3705532 - DFAD #3 - WEST CREEK
40180 - Special Assessments $87,047 $87,270 $86,905 $86,905 0% 45110 - Interest Income $3,641 – – $7,851 –
3705532 - DFAD #3 - WEST CREEK TOTAL $90,688 $87,270 $86,905 $94,756 9% 3705550 - MAD #1
40180 - Special Assessments $90,226 $88,602 $89,268 $89,268 0% 45110 - Interest Income $8,157 – – $16,349 –
3705550 - MAD #1 TOTAL $98,383 $88,602 $89,268 $105,617 18% 3705551 - MAD #2
40180 - Special Assessments $64,040 $64,420 $64,498 $72,549 12% 45110 - Interest Income $9,628 – – $24,193 –
3705551 - MAD #2 TOTAL $73,669 $64,420 $64,498 $96,742 50% 3705552 - MAD #3
40180 - Special Assessments $1,407 $1,406 $1,654 $1,654 0% 45110 - Interest Income $70 – – $316 –
3705552 - MAD #3 TOTAL $1,478 $1,406 $1,654 $1,970 19%
4250010 - SEWER-GENERAL
41293 - ENG-SWR FEASIBILITY STUDY $51,833 $11,377 $40,000 $40,000 0% 44300 - Plan Check Fees – $10,556 $0 $5,000 –
4250010 - SEWER-GENERAL TOTAL $51,833 $21,933 $40,000 $45,000 13% 4250710 - WASTEWATER TREATMENT
44920 - Connection Fees $1,555,298 $561,828 $1,750,000 $1,500,000 -14% 4250710 - WASTEWATER TREATMENT TOTAL $1,555,298 $561,828 $1,750,000 $1,500,000 -14% 6603090 - FOXBOROUGH LEAD TRACK
40100 - Property Tax $116,368 $117,207 $103,317 $104,186 1% 45110 - Interest Income $25,555 $29,119 $0 $30,000 –
6603090 - FOXBOROUGH LEAD TRACK TOTAL $141,923 $146,326 $103,317 $134,186 30% 1005402 - BUS SHELTER MAINTENANCE – – $207,481 $213,705 3% REVENUES TOTAL $9,864,904 $10,752,708 $11,029,374 $11,986,393 9% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
236
Account Detail - Expenditures
Expenditures
4257005 - SVC AREA B TREATMENT – – $9,947,799 $10,525,000 6% 4250543 - SANITARY LINE LOCATING – – $96,402 $145,551 51% 1005403 - BUS SHELTER ADVERTISING – $1,362 $18,095 $0 -100% 1200010 - FUELING STATIONS-GENERAL $60,846 $63,462 $109,967 $113,266 3% 1205301 - D ST CNG STATION
51100 - Full Time Wages $37,318 $38,145 $49,107 $51,884 6% 51110 - Overtime Wages $1,107 $2,380 $3,000 $3,000 0%
51200 - Fringe Benefits $17,105 $16,220 $22,241 $23,727 7% 51300 - Payroll Taxes $543 $567 $1,259 $1,323 5%
52010 - Utilities-Electricity $54,104 $63,015 $69,000 $50,000 -28% 52030 - Utilities-Natural Gas $344,554 $364,386 $357,000 $20,000 -94% 52060 - Telephone $2,639 $2,443 $2,800 $2,800 0%
52110 - Supplies $493 $563 $1,000 $1,000 0%
52140 - Training And Education – – $840 $0 -100%
52220 - Equipment Expense $23,170 $12,296 $18,500 $5,500 -70% 52230 - Vehicle Expense -$1 – – $0 –
52240 - Small Tools & Furniture <$5000 $253 $288 $500 $500 0% 52260 - Computer Equipment <$5000 – – $800 $0 -100%
52300 - Contract Services $27,319 $27,875 $42,350 $7,900 -81% 52350 - Legal $1,987 $250 $500 $500 0%
52360 - Federal/State /Local Fees $611 $764 $950 $1,000 5% 52410 - Building Maintenance $2,235 – $2,000 $1,000 -50% 55040 - Equipment $36,682 – $42,500 $0 -100%
1205301 - D ST CNG STATION TOTAL $550,116 $529,192 $614,347 $170,134 -72% 1205302 - MCCART CNG STATION
51100 - Full Time Wages $55,765 $56,336 $73,661 $77,826 6% 51110 - Overtime Wages $564 $99 $3,000 $1,500 -50%
51200 - Fringe Benefits $25,650 $24,020 $33,362 $35,590 7% 51300 - Payroll Taxes $799 $794 $1,888 $1,985 5%
52010 - Utilities-Electricity $93,558 $83,786 $100,650 $100,000 -1% 52030 - Utilities-Natural Gas $588,244 $504,674 $560,200 $385,000 -31% 52060 - Telephone $790 $750 $850 $2,350 176%
52110 - Supplies $231 $570 $800 $800 0%
52140 - Training And Education – – $2,500 $0 -100%
52220 - Equipment Expense $12,237 $22,821 $24,500 $0 -100% 52230 - Vehicle Expense -$7 – – $0 –
52240 - Small Tools & Furniture <$5000 $135 $89 $1,500 $0 -100% 52300 - Contract Services $23,520 $28,638 $41,490 $26,490 -36% 52350 - Legal $1,987 $250 $500 $500 0%
52360 - Federal/State /Local Fees $831 $764 $1,150 $1,150 0% 52410 - Building Maintenance $458 $458 $600 $600 0%
55040 - Equipment $36,682 $235,081 $532,419 $0 -100%
1205302 - MCCART CNG STATION TOTAL $841,443 $959,131 $1,379,070 $633,791 -54% 2004501 - ST LIGHTING - CITYWIDE
51100 - Full Time Wages $572,029 $583,372 $680,209 $477,724 -30% 51110 - Overtime Wages $20,812 $28,889 $33,750 $33,750 0% 51200 - Fringe Benefits $203,443 $229,377 $302,668 $194,068 -36% 51220 - Retiree Expense $10,203 $10,136 $10,205 $10,722 5% 51300 - Payroll Taxes $8,745 $9,030 $17,406 $12,182 -30% 52165 - City Outreach Events – $1,119 $900 $1,500 67%
52010 - Utilities-Electricity $1,513,711 $1,590,855 $1,717,200 $1,700,000 -1% 52020 - Utilities-Water Usage $34 $35 $645 $550 -15%
52030 - Utilities-Natural Gas $200 $191 $994 $750 -25%
52060 - Telephone $3,441 $5,408 $6,900 $6,500 -6%
52110 - Supplies $12,776 $6,918 $7,950 $5,195 -35%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
237
52130 - Subs /Publications / Dues $2,945 $3,086 $2,975 $3,200 8% 52140 - Training And Education – $2,709 $9,300 $4,620 -50% 52150 - Travel & Meetings – – – $1,350 –
52180 - Recruitment Expenditures – – $300 $100 -67%
52190 - DOT/Physical Test – $350 $3,375 $1,375 -59%
52201 - Vehicle Fuel – – $2,625 $1,037 -60%
52202 - Equipment Fuel – – $13,500 $14,950 11%
52220 - Equipment Expense $17,776 $19,768 $15,000 $19,000 27% 52230 - Vehicle Expense $5,775 $529 $6,750 $5,000 -26%
52240 - Small Tools & Furniture <$5000 $1,273 $2,556 $2,625 $5,000 90% 52250 - Rentals - Equip/Struct/Grnds – – $1,875 $1,875 0% 52260 - Computer Equipment <$5000 $1,135 – $4,125 $2,500 -39% 52300 - Contract Services $10,122 $17,767 $50,625 $43,040 -15% 52350 - Legal – $475 – $0 –
52410 - Building Maintenance $3,163 $5,226 $4,125 $4,125 0% 52440 - Infrastructure Repairs $90,399 $123,677 $136,550 $126,250 -8% 54020 - Cost Allocations Paid $190,559 $198,753 $215,369 $221,830 3% 55040 - Equipment $287,960 $156,549 $192,750 $105,000 -46% 55045 - Vehicles $27,158 – – $0 –
55080 - Infrastructure Improvements – – $30,000 $75,000 150% 55315 - Infrst - Roadway/Pavement $75,000 $60,940 $75,000 $0 -100% 2004501 - ST LIGHTING - CITYWIDE TOTAL $3,058,658 $3,057,713 $3,545,696 $3,078,193 -13% 2020010 - STORM DRAIN-GENERAL
54020 - Cost Allocations Paid $273,872 $294,412 $157,827 $162,562 3% 54050 - Uncollectable Write-Offs – $807 $0 $0 –
2020010 - STORM DRAIN-GENERAL TOTAL $273,872 $295,219 $157,827 $162,562 3% 2200010 - GAS TAX-GENERAL
54020 - Cost Allocations Paid $543,641 $567,018 $705,669 $726,839 3% 2200010 - GAS TAX-GENERAL TOTAL $543,641 $567,018 $705,669 $726,839 3% 2205007 - OPEN SPACE TREES MEDIANS – – – $314,731 –
2305401 - AMTRAK STATION
51100 - Full Time Wages $11,041 $9,044 $17,712 $0 -100% 51200 - Fringe Benefits $4,951 $4,616 $6,983 $0 -100%
51300 - Payroll Taxes $163 $139 $439 $0 -100%
52010 - Utilities-Electricity $1,881 $1,885 $1,900 $0 -100% 52250 - Rentals - Equip/Struct/Grnds $12,191 $12,557 $10,100 $0 -100% 2305401 - AMTRAK STATION TOTAL $30,227 $28,242 $37,134 $0 -100% 2305404 - BUS SHELTER ADVERTISING
51100 - Full Time Wages $954 $0 – $0 –
51200 - Fringe Benefits $117 $0 – $0 –
51300 - Payroll Taxes $12 $0 – $0 –
52110 - Supplies $1,500 – – $0 –
2305404 - BUS SHELTER ADVERTISING TOTAL $2,583 $0 – $0 – 2504503 - MEAS I - TRAFFIC SGL MTN
51100 - Full Time Wages $145,863 $215,338 $226,697 $144,674 -36% 51110 - Overtime Wages $5,523 $6,417 $11,250 $11,250 0% 51200 - Fringe Benefits $48,784 $85,238 $90,952 $57,883 -36% 51300 - Payroll Taxes $2,247 $3,272 $5,800 $3,689 -36%
52165 - City Outreach Events – – $300 $500 67%
52010 - Utilities-Electricity $937 $937 $1,890 $1,500 -21% 52020 - Utilities-Water Usage $355 $367 $450 $500 11%
52030 - Utilities-Natural Gas $2,108 $2,018 $1,081 $2,200 104% 52060 - Telephone $1,546 $1,478 $2,300 $2,250 -2%
52110 - Supplies $204 $262 $2,650 $2,425 -8%
52130 - Subs /Publications / Dues – $100 $825 $1,000 21% 52140 - Training And Education $579 – $3,100 $1,545 -50% 52150 - Travel & Meetings – – – $450 –
52180 - Recruitment Expenditures – – $100 $100 0%
52190 - DOT/Physical Test – $55 $1,125 $750 -33%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
238
52201 - Vehicle Fuel $2,339 $1,555 $875 $910 4%
52202 - Equipment Fuel $15,177 $14,283 $4,500 $4,978 11% 52220 - Equipment Expense $3,725 $4,055 $3,950 $4,000 1% 52230 - Vehicle Expense $899 $257 $2,250 $2,250 0%
52240 - Small Tools & Furniture <$5000 – – $875 $875 0% 52250 - Rentals - Equip/Struct/Grnds – – $625 $625 0%
52260 - Computer Equipment <$5000 $984 – $1,375 $975 -29% 52300 - Contract Services $894 $336 $17,775 $5,650 -68% 52410 - Building Maintenance $53 – $1,375 $1,375 0%
52440 - Infrastructure Repairs $232 $28,030 $41,495 $46,750 13% 54050 - Uncollectable Write-Offs $2,140 – – $0 –
55040 - Equipment $96,105 $86,566 $109,250 $35,000 -68% 55080 - Infrastructure Improvements – – – $25,000 –
55315 - Infrst - Roadway/Pavement $24,307 $23,814 $25,000 $0 -100% 2504503 - MEAS I - TRAFFIC SGL MTN TOTAL $355,002 $474,379 $557,865 $359,105 -36% 2505008 - MEAS I-TRAFFIC CONTROL
51100 - Full Time Wages $495,483 $604,188 $618,946 $725,496 17% 51110 - Overtime Wages $2,698 $9,376 $15,000 $15,000 0% 51200 - Fringe Benefits $247,238 $229,601 $305,734 $333,390 9% 51220 - Retiree Expense $3,092 $3,607 $3,993 $4,346 9%
51300 - Payroll Taxes $8,968 $8,957 $15,898 $18,500 16% 52165 - City Outreach Events – – $800 $1,000 25%
52010 - Utilities-Electricity $7,018 $6,752 $8,000 $7,500 -6% 52020 - Utilities-Water Usage $399 $412 $600 $750 25%
52030 - Utilities-Natural Gas $2,366 $2,265 $1,500 $2,400 60% 52060 - Telephone $2,878 $3,148 $3,000 $3,860 29%
52110 - Supplies $2,802 $3,938 $4,625 $5,025 9%
52130 - Subs /Publications / Dues – – – $250 –
52140 - Training And Education $13,720 $6,066 $4,000 $2,650 -34% 52150 - Travel & Meetings – – – $1,800 –
52180 - Recruitment Expenditures – $188 $1,000 $250 -75% 52190 - DOT/Physical Test – $460 $2,500 $1,500 -40%
52201 - Vehicle Fuel $7,932 $12,408 $12,000 $13,000 8%
52202 - Equipment Fuel $20,860 $16,909 $15,000 $20,740 38% 52220 - Equipment Expense $15,717 $21,564 $30,000 $30,000 0% 52230 - Vehicle Expense $5,342 $3,434 $8,500 $7,000 -18% 52240 - Small Tools & Furniture <$5000 $4,439 $4,263 $5,000 $5,000 0% 52250 - Rentals - Equip/Struct/Grnds – – $1,000 $1,000 0% 52260 - Computer Equipment <$5000 $304 $1,873 $3,000 $1,900 -37% 52300 - Contract Services $5,964 $6,210 $8,800 $7,500 -15% 52340 - Insurance – – $4,236 $4,088 -3%
52410 - Building Maintenance – – $500 $500 0%
52440 - Infrastructure Repairs $240,310 $251,964 $290,000 $260,000 -10% 55040 - Equipment $97,424 – – $0 –
55045 - Vehicles – $66,420 $314,580 $0 -100%
2505008 - MEAS I-TRAFFIC CONTROL TOTAL $1,184,954 $1,264,001 $1,678,212 $1,474,445 -12% 3590010 - FIRE HYDRANT DIF - GENERAL
55330 - Infrst - St Improvements – – $523,400 $0 -100%
3590010 - FIRE HYDRANT DIF - GENERAL
TOTAL – – $523,400 $0 -100%
3705501 - LMAD #1 - CITYWIDE I
51100 - Full Time Wages $1,595 $691 $2,538 $2,704 7%
51110 - Overtime Wages – – $50 $50 0%
51200 - Fringe Benefits $612 $127 $1,325 $1,685 27%
51300 - Payroll Taxes $25 $11 $65 $69 6%
52010 - Utilities-Electricity $2,240 $4,064 $9,800 $9,300 -5% 52020 - Utilities-Water Usage $75,325 $90,860 $90,000 $118,100 31% 52060 - Telephone $4,302 $4,541 $4,600 $4,541 -1%
52201 - Vehicle Fuel – – – $1,125 –
52202 - Equipment Fuel – – – $550 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
239
52220 - Equipment Expense – – – $1,975 –
52230 - Vehicle Expense – – – $1,000 –
52300 - Contract Services $16,433 $18,964 $182,888 $138,679 -24% 52340 - Insurance – – $204 $204 0%
52350 - Legal – $674 $1,000 $1,000 0%
52360 - Federal/State /Local Fees $219 $252 $290 $350 21% 52420 - Grounds Maintenance – $4,038 $4,050 $4,050 0%
52430 - Irrigation Maintenance $7,848 $7,318 $8,580 $8,580 0% 52450 - Vandalism/Accidents $2,929 $2,635 $30,000 $30,000 0% 54020 - Cost Allocations Paid $2,117 $2,208 $3,868 $3,985 3% 3705501 - LMAD #1 - CITYWIDE I TOTAL $113,644 $136,383 $339,258 $327,946 -3% 3705502 - LMAD #2 - EAGLE RANCH
51100 - Full Time Wages $1,595 $691 $2,538 $2,704 7%
51110 - Overtime Wages – $114 $150 $150 0%
51200 - Fringe Benefits $613 $128 $1,325 $1,685 27%
51300 - Payroll Taxes $25 $12 $65 $69 6%
52010 - Utilities-Electricity $3,749 $4,138 $5,900 $6,200 5% 52020 - Utilities-Water Usage $64,961 $68,601 $80,100 $70,500 -12% 52060 - Telephone $611 $568 $6,025 $4,780 -21%
52201 - Vehicle Fuel – – – $900 –
52202 - Equipment Fuel – – – $450 –
52220 - Equipment Expense – – – $1,575 –
52230 - Vehicle Expense – – – $800 –
52240 - Small Tools & Furniture <$5000 $36 $100 $125 $125 0% 52300 - Contract Services $122,541 $128,573 $284,630 $270,504 -5% 52340 - Insurance – – $221 $221 0%
52350 - Legal – $910 $1,000 $1,000 0%
52360 - Federal/State /Local Fees $141 $162 $190 $230 21% 52420 - Grounds Maintenance $2,038 $4,499 $2,500 $3,500 40% 52430 - Irrigation Maintenance $9,419 $14,859 $16,000 $16,000 0% 52440 - Infrastructure Repairs $1,635 $610 $3,500 $3,500 0% 52450 - Vandalism/Accidents $173 – $5,000 $5,000 0%
54020 - Cost Allocations Paid $2,117 $2,208 $3,868 $3,985 3% 55070 - Improvements Not Buildings – – $250,000 $0 -100% 3705502 - LMAD #2 - EAGLE RANCH TOTAL $209,653 $226,173 $663,137 $393,877 -41% 3705503 - LMAD #3 - BRENTWOOD
51100 - Full Time Wages $1,595 $691 $5,789 $2,704 -53%
51110 - Overtime Wages $14 – $50 $150 200%
51120 - Part Time Wages $4,066 $3,434 – $0 –
51200 - Fringe Benefits $613 $127 $3,449 $1,685 -51%
51300 - Payroll Taxes $84 $60 $194 $69 -64%
52010 - Utilities-Electricity $673 $1,951 $4,000 $3,700 -7% 52020 - Utilities-Water Usage $47,665 $52,044 $60,000 $60,000 0% 52060 - Telephone $4,495 $4,447 $4,000 $3,824 -4%
52201 - Vehicle Fuel – – – $750 –
52202 - Equipment Fuel – – – $375 –
52220 - Equipment Expense – $54 $100 $1,325 1,225%
52230 - Vehicle Expense – – – $650 –
52300 - Contract Services $90,186 $84,143 $254,205 $191,989 -24% 52340 - Insurance – – $221 $221 0%
52350 - Legal – $870 $500 $500 0%
52360 - Federal/State /Local Fees $10 $11 $175 $50 -71% 52410 - Building Maintenance – – $10,400 $0 -100%
52420 - Grounds Maintenance $2,255 $1,612 $2,100 $2,100 0% 52430 - Irrigation Maintenance $7,806 $9,409 $5,000 $5,000 0% 52450 - Vandalism/Accidents $15,954 – $2,000 $2,000 0%
54020 - Cost Allocations Paid $2,117 $2,208 $3,868 $3,985 3% 55070 - Improvements Not Buildings – $55,939 $94,061 $0 -100% 3705503 - LMAD #3 - BRENTWOOD TOTAL $177,533 $217,002 $450,112 $281,076 -38% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
240
3705504 - LMAD #4 - OLD TOWN
51110 - Overtime Wages – – $8,950 $0 -100%
52010 - Utilities-Electricity $23 $92 $200 $200 0%
52020 - Utilities-Water Usage $686 $1,564 $2,400 $2,600 8% 52060 - Telephone $239 $239 $300 $478 59%
52300 - Contract Services $55 $64 $235 $305 30%
52350 - Legal – $113 $500 $500 0%
52430 - Irrigation Maintenance $400 – $100 $100 0%
3705504 - LMAD #4 - OLD TOWN TOTAL $1,403 $2,073 $12,685 $4,183 -67% 3705505 - LMAD #5 - VISTA VERDE
51100 - Full Time Wages $5,688 $5,713 $6,611 $11,161 69% 51110 - Overtime Wages $13 $22 $175 $175 0%
51200 - Fringe Benefits $2,654 $2,331 $3,131 $4,817 54% 51300 - Payroll Taxes $88 $87 $169 $285 68%
52010 - Utilities-Electricity $100 $140 $250 $400 60%
52020 - Utilities-Water Usage $3,538 $4,065 $5,000 $6,000 20% 52060 - Telephone – – $750 $478 -36%
52110 - Supplies $223 $575 $700 $1,025 46%
52170 - Advertising/Legal Notices – $75 $100 $100 0%
52201 - Vehicle Fuel – – $500 $75 -85%
52202 - Equipment Fuel $85 $690 $1,000 $50 -95%
52220 - Equipment Expense $1,114 $2,909 $3,000 $150 -95% 52230 - Vehicle Expense $2,219 – $1,000 $75 -92%
52240 - Small Tools & Furniture <$5000 $1,532 $1,000 $1,000 $1,000 0% 52260 - Computer Equipment <$5000 $65 $900 – $0 –
52300 - Contract Services $38,871 $57,023 $58,150 $62,266 7% 52340 - Insurance – – $344 $344 0%
52350 - Legal – $89 $1,000 $1,000 0%
52360 - Federal/State /Local Fees $97 $112 $130 $155 19% 52420 - Grounds Maintenance $5,884 $1,964 $7,500 $7,500 0% 52430 - Irrigation Maintenance $2,517 $4,742 $4,500 $4,500 0% 52440 - Infrastructure Repairs $1,088 – $4,500 $4,500 0% 52450 - Vandalism/Accidents $472 – $15,000 $10,000 -33% 54020 - Cost Allocations Paid $6,693 $6,981 $12,230 $12,597 3% 55080 - Infrastructure Improvements – – – $50,000 –
3705505 - LMAD #5 - VISTA VERDE TOTAL $72,940 $89,419 $126,740 $178,652 41% 3705506 - LMAD #6 - CITYWIDE II
51100 - Full Time Wages $113,477 $90,008 $161,322 $181,979 13% 51110 - Overtime Wages $1,062 $1,512 $2,500 $2,500 0%
51200 - Fringe Benefits $45,470 $39,150 $88,960 $92,285 4% 51220 - Retiree Expense $18,221 $18,795 $19,421 $20,358 5% 51300 - Payroll Taxes $1,757 $1,403 $4,114 $4,640 13%
52010 - Utilities-Electricity $3,667 $5,383 $7,300 $11,000 51% 52020 - Utilities-Water Usage $127,662 $161,274 $165,000 $206,050 25% 52060 - Telephone $1,327 $1,492 $14,500 $12,277 -15%
52110 - Supplies $2,775 $2,949 $4,000 $3,975 -1%
52130 - Subs /Publications / Dues – $288 $825 $343 -58% 52140 - Training And Education $361 $165 $2,275 $2,416 6% 52150 - Travel & Meetings – – $500 $2,000 300%
52190 - DOT/Physical Test – $55 $200 $220 10%
52201 - Vehicle Fuel $3,910 $5,400 $7,000 $4,000 -43%
52202 - Equipment Fuel $234 $2,292 $2,000 $1,450 -28%
52220 - Equipment Expense $1,131 $3,628 $3,600 $9,240 157% 52230 - Vehicle Expense $8,672 $4,187 $5,000 $2,600 -48% 52240 - Small Tools & Furniture <$5000 $4,673 $2,000 $5,500 $5,500 0% 52260 - Computer Equipment <$5000 – $1,500 – $0 –
52300 - Contract Services $502,625 $547,607 $549,540 $565,231 3% 52340 - Insurance – – $1,572 $1,572 0%
52350 - Legal – $386 $1,000 $1,000 0%
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
241
52360 - Federal/State /Local Fees $525 $604 $700 $820 17% 52420 - Grounds Maintenance $10,032 $4,104 $6,500 $10,000 54% 52430 - Irrigation Maintenance $17,553 $22,618 $20,000 $20,000 0% 52440 - Infrastructure Repairs $439 $320 $10,000 $5,000 -50% 52450 - Vandalism/Accidents $15,350 $3,608 $27,900 $30,000 8% 54020 - Cost Allocations Paid $75,741 $78,998 $138,404 $142,556 3% 55040 - Equipment $76,518 – $145,000 $52,400 -64%
55045 - Vehicles – – – $40,800 –
55070 - Improvements Not Buildings – $69,025 $113,918 $0 -100% 3705506 - LMAD #6 - CITYWIDE II TOTAL $1,033,181 $1,068,751 $1,508,551 $1,432,212 -5% 3705507 - LMAD #7 - TALON RANCH
51100 - Full Time Wages $2,915 $4,433 $6,090 $6,790 11% 51110 - Overtime Wages $6 $12 $40 $150 275%
51200 - Fringe Benefits $1,311 $1,421 $3,029 $2,833 -6% 51300 - Payroll Taxes $45 $68 $155 $173 12%
52010 - Utilities-Electricity $188 $263 $600 $600 0%
52020 - Utilities-Water Usage $4,963 $5,814 $6,000 $7,000 17% 52060 - Telephone – – $800 $717 -10%
52201 - Vehicle Fuel – – – $75 –
52202 - Equipment Fuel – – – $50 –
52230 - Vehicle Expense – – – $75 –
52300 - Contract Services $1,641 $2,460 $3,072 $2,887 -6% 52340 - Insurance – – $25 $25 0%
52350 - Legal – $59 $227 $500 120%
52360 - Federal/State /Local Fees $39 $45 $125 $100 -20% 52430 - Irrigation Maintenance $635 $137 $1,000 $1,000 0% 52450 - Vandalism/Accidents – – $227 $500 120%
54020 - Cost Allocations Paid $4,576 $4,773 $8,362 $8,613 3% 3705507 - LMAD #7 - TALON RANCH TOTAL $16,319 $19,483 $29,752 $32,088 8% 3705508 - LMAD #8 - WEST CREEK
51100 - Full Time Wages $26,796 $22,356 $36,792 $41,082 12% 51110 - Overtime Wages $94 $159 $300 $300 0%
51200 - Fringe Benefits $10,743 $9,431 $19,742 $21,288 8% 51300 - Payroll Taxes $411 $343 $938 $1,048 12%
52010 - Utilities-Electricity $115 $44 $400 $400 0%
52020 - Utilities-Water Usage $25,365 $27,491 $22,000 $27,500 25% 52060 - Telephone – – $1,750 $1,434 -18%
52201 - Vehicle Fuel – – – $375 –
52202 - Equipment Fuel – – – $225 –
52230 - Vehicle Expense – – – $400 –
52300 - Contract Services $19,893 $22,986 $25,275 $28,131 11% 52340 - Insurance – – $75 $75 0%
52350 - Legal – $89 $1,000 $500 -50%
52360 - Federal/State /Local Fees $49 $56 $150 $100 -33% 52420 - Grounds Maintenance $566 $363 $850 $1,000 18%
52430 - Irrigation Maintenance $1,449 $2,686 $3,500 $3,500 0% 52440 - Infrastructure Repairs $103 – $500 $500 0%
52450 - Vandalism/Accidents – – $500 $500 0%
54020 - Cost Allocations Paid $19,374 $20,207 $35,403 $36,465 3% 3705508 - LMAD #8 - WEST CREEK TOTAL $104,958 $106,212 $149,175 $164,822 10% 3705530 - DFAD #1 - CITYWIDE
51100 - Full Time Wages $115,516 $145,536 $166,107 $151,061 -9% 51110 - Overtime Wages $510 $1,770 $3,500 $3,500 0%
51200 - Fringe Benefits $42,784 $46,980 $81,261 $62,147 -24% 51300 - Payroll Taxes $1,743 $2,218 $4,266 $3,852 -10%
52060 - Telephone $251 $204 $860 $1,556 81%
52110 - Supplies $440 $654 $1,500 $1,825 22%
52140 - Training And Education – – – $406 –
52150 - Travel & Meetings – – – $800 –
ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
242
52170 - Advertising/Legal Notices $96 $100 $200 $200 0% 52201 - Vehicle Fuel – – $1,500 $825 -45%
52202 - Equipment Fuel – – $200 $528 164%
52220 - Equipment Expense $150 $1,792 $3,000 $1,450 -52% 52230 - Vehicle Expense $2,483 – $500 $500 0%
52240 - Small Tools & Furniture <$5000 $560 $1,000 $1,500 $1,500 0% 52250 - Rentals - Equip/Struct/Grnds – – $500 $500 0%
52260 - Computer Equipment <$5000 $480 $2,539 – $0 –
52300 - Contract Services $67,104 $104,526 $82,825 $91,101 10% 52340 - Insurance – – $1,475 $1,475 0%
52350 - Legal – $89 $1,000 $1,000 0%
52360 - Federal/State /Local Fees $19 $22 $115 $50 -57% 52420 - Grounds Maintenance $2,997 – $5,200 $5,200 0%
52430 - Irrigation Maintenance – – $2,650 $2,650 0%
52450 - Vandalism/Accidents – – $37,500 $30,000 -20%
54020 - Cost Allocations Paid $50,380 $52,546 $92,061 $94,823 3% 55040 - Equipment $94,054 $57,655 $227,000 $52,700 -77% 55045 - Vehicles – – – $39,600 –
55070 - Improvements Not Buildings – – $211,811 $0 -100% 55080 - Infrastructure Improvements – – – $2,402,500 –
3705530 - DFAD #1 - CITYWIDE TOTAL $379,568 $417,630 $926,531 $2,951,749 219% 3705531 - DFAD #2 - VISTA VERDE
51100 - Full Time Wages $21,162 $21,635 $25,869 $24,802 -4% 51110 - Overtime Wages $301 $11 $1,000 $500 -50%
51200 - Fringe Benefits $8,169 $6,840 $13,302 $10,742 -19% 51300 - Payroll Taxes $323 $324 $665 $632 -5%
52010 - Utilities-Electricity $135 $111 $300 $400 33%
52020 - Utilities-Water Usage $2,410 $1,875 $2,500 $2,500 0% 52060 - Telephone – – $350 $478 37%
52201 - Vehicle Fuel – – – $75 –
52202 - Equipment Fuel – – – $50 –
52220 - Equipment Expense – – – $150 –
52230 - Vehicle Expense – – – $725 –
52300 - Contract Services $2,242 $3,006 $4,625 $5,014 8% 52340 - Insurance – – $25 $25 0%
52350 - Legal – $6,024 $500 $500 0%
52360 - Federal/State /Local Fees $19 $22 $26 $50 92%
52430 - Irrigation Maintenance – – $500 $500 0%
54020 - Cost Allocations Paid $18,668 $19,471 $34,113 $35,136 3% 3705531 - DFAD #2 - VISTA VERDE TOTAL $53,430 $59,318 $83,775 $82,280 -2% 3705532 - DFAD #3 - WEST CREEK
51100 - Full Time Wages $27,281 $26,431 $34,854 $27,759 -20% 51110 - Overtime Wages $25 $43 $200 $200 0%
51200 - Fringe Benefits $9,882 $10,069 $17,147 $12,147 -29% 51300 - Payroll Taxes $414 $403 $894 $708 -21%
52060 - Telephone – – $800 $239 -70%
52110 - Supplies $196 $64 $200 $200 0%
52201 - Vehicle Fuel – – – $75 –
52202 - Equipment Fuel – – – $50 –
52220 - Equipment Expense – – – $150 –
52230 - Vehicle Expense – – – $75 –
52300 - Contract Services $24,776 $24,912 $28,750 $29,372 2% 52350 - Legal – $89 $1,000 $500 -50%
52360 - Federal/State /Local Fees $165 $190 $250 $270 8% 52420 - Grounds Maintenance – – $1,000 $1,000 0%
52430 - Irrigation Maintenance – – $200 $500 150%
52440 - Infrastructure Repairs – – $300 $500 67%
52450 - Vandalism/Accidents – – $1,000 $500 -50%
54020 - Cost Allocations Paid $15,845 $16,526 $28,954 $29,823 3% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
243
3705532 - DFAD #3 - WEST CREEK TOTAL $78,584 $78,729 $115,549 $104,067 -10% 3705550 - MAD #1
51100 - Full Time Wages $12,512 $10,950 $14,547 $73,730 407% 51110 - Overtime Wages $52 $241 $200 $200 0%
51120 - Part Time Wages $28,462 $36,115 $0 $0 –
51200 - Fringe Benefits $5,347 $4,199 $7,360 $53,974 633% 51300 - Payroll Taxes $605 $693 $371 $1,880 407%
52010 - Utilities-Electricity $4,745 $3,467 $5,000 $4,525 -9% 52020 - Utilities-Water Usage $6,315 $7,299 $8,000 $8,500 6% 52060 - Telephone – – $600 $478 -20%
52110 - Supplies – – $375 $375 0%
52130 - Subs /Publications / Dues $100 – – $0 –
52201 - Vehicle Fuel – – – $75 –
52202 - Equipment Fuel – – – $50 –
52220 - Equipment Expense – – – $150 –
52230 - Vehicle Expense – – – $75 –
52240 - Small Tools & Furniture <$5000 – $341 $500 $500 0% 52300 - Contract Services $6,389 $13,911 $15,750 $18,351 17% 52340 - Insurance – – $49 $49 0%
52350 - Legal – $89 $1,000 $1,000 0%
52410 - Building Maintenance $344 $300 $300 $300 0%
52420 - Grounds Maintenance $3,104 – $2,950 $3,500 19%
52430 - Irrigation Maintenance $1,844 – $500 $500 0%
52440 - Infrastructure Repairs $800 – $800 $800 0%
52450 - Vandalism/Accidents $156 – $500 $500 0%
54020 - Cost Allocations Paid $10,564 $11,018 $19,304 $19,883 3% 3705550 - MAD #1 TOTAL $81,339 $88,624 $78,106 $189,395 142% 3705551 - MAD #2
51100 - Full Time Wages $6,326 $6,994 $9,082 $9,993 10% 51110 - Overtime Wages $19 $33 $100 $100 0%
51200 - Fringe Benefits $2,659 $2,650 $4,507 $4,882 8%
51300 - Payroll Taxes $97 $107 $232 $255 10%
52010 - Utilities-Electricity $103 $148 $250 $400 60%
52020 - Utilities-Water Usage $2,576 $3,528 $4,100 $4,100 0% 52060 - Telephone – – $500 $717 43%
52201 - Vehicle Fuel – – – $75 –
52202 - Equipment Fuel – – – $50 –
52220 - Equipment Expense – – – $150 –
52230 - Vehicle Expense – – – $75 –
52240 - Small Tools & Furniture <$5000 – – $100 $100 0% 52300 - Contract Services $15,128 $16,885 $18,070 $19,156 6% 52340 - Insurance – – $25 $25 0%
52350 - Legal – $89 $1,000 $500 -50%
52420 - Grounds Maintenance $325 – $350 $350 0%
52430 - Irrigation Maintenance – $635 $1,000 $1,000 0%
52440 - Infrastructure Repairs – – $500 $500 0%
52450 - Vandalism/Accidents $178 – $1,000 $500 -50%
54020 - Cost Allocations Paid $5,645 $5,888 $10,315 $10,625 3% 3705551 - MAD #2 TOTAL $33,056 $36,955 $51,131 $53,553 5% 3705552 - MAD #3 – – $1,542 $1,536 0%
4250010 - SEWER-GENERAL
54020 - Cost Allocations Paid $1,020,194 $1,151,702 $1,298,581 $1,337,538 3% 4250010 - SEWER-GENERAL TOTAL $1,020,194 $1,151,702 $1,298,581 $1,337,538 3% 4250710 - WASTEWATER TREATMENT
52380 - Pass Thru Agreements $1,555,298 $561,828 $1,750,000 $1,500,000 -14% 4250710 - WASTEWATER TREATMENT TOTAL $1,555,298 $561,828 $1,750,000 $1,500,000 -14% 4255000 - SEWER -STREETS/ROADWAYS
55070 - Improvements Not Buildings – – $145,806 $0 -100% 4255000 - SEWER -STREETS/ROADWAYS TOTAL – – $145,806 $0 -100% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
244
4255001 - SEWER ASPHALT
51100 - Full Time Wages $45,716 $48,336 $47,703 $49,134 3% 51110 - Overtime Wages $357 – $1,000 $1,000 0%
51200 - Fringe Benefits $22,147 $22,903 $24,812 $28,036 13% 51300 - Payroll Taxes $649 $666 $1,222 $1,253 3%
52440 - Infrastructure Repairs $493 $120 $6,000 $6,000 0% 54010 - Transfers Out – $69,552 – – –
4255001 - SEWER ASPHALT TOTAL $69,361 $141,576 $80,737 $85,423 6% 6603090 - FOXBOROUGH LEAD TRACK
51100 - Full Time Wages $2,319 $2,090 $10,000 $10,000 0% 51200 - Fringe Benefits $287 $249 $2,500 $2,500 0%
51300 - Payroll Taxes $28 $24 $400 $400 0%
52110 - Supplies – – $1,825 $2,000 10%
52140 - Training And Education – – $2,000 $2,000 0%
52150 - Travel & Meetings – – $1,500 $1,500 0%
52300 - Contract Services $31,835 $28,932 $114,500 $115,500 1% 52350 - Legal – $2,654 $175 $0 -100%
54020 - Cost Allocations Paid $1,604 $1,673 $1,752 $1,805 3% 55080 - Infrastructure Improvements – – $128,000 $0 -100% 6603090 - FOXBOROUGH LEAD TRACK TOTAL $36,073 $35,622 $262,652 $135,705 -48% 1005402 - BUS SHELTER MAINTENANCE
51100 - Full Time Wages $93,858 $93,800 $97,836 $89,288 -9% 51110 - Overtime Wages – – $1,500 $1,500 0%
51200 - Fringe Benefits $41,025 $45,866 $51,796 $45,870 -11% 51300 - Payroll Taxes $1,351 $1,291 $2,532 $2,277 -10%
52020 - Utilities-Water Usage – $8 $25 $25 0%
52060 - Telephone $456 $456 $475 $475 0%
52110 - Supplies $4,714 $2,464 $4,675 $5,100 9%
52190 - DOT/Physical Test – $273 $425 $425 0%
52201 - Vehicle Fuel $14,630 $9,681 $15,000 $15,555 4%
52202 - Equipment Fuel $461 $392 $600 $622 4%
52220 - Equipment Expense $4,447 $3,801 $4,500 $4,500 0% 52230 - Vehicle Expense $6,478 $9,465 $12,000 $12,000 0% 52240 - Small Tools & Furniture <$5000 – – $200 $200 0% 52300 - Contract Services $10 – – $0 –
52340 - Insurance – – $8,472 $8,177 -3%
52350 - Legal $1,750 $5,217 $800 $500 -37%
1005402 - BUS SHELTER MAINTENANCE TOTAL $169,179 $172,714 $200,836 $186,514 -7% 2305102 - PUBLIC WORKS STANDBY
51100 - Full Time Wages $12,246 $11,619 $15,644 $0 -100% 51150 - Standby Wages – – – $15,644 –
51200 - Fringe Benefits $46 $43 $3,911 $0 -100%
51300 - Payroll Taxes $164 $156 $626 $0 -100%
52110 - Supplies – $556 $5,000 $5,000 0%
52240 - Small Tools & Furniture <$5000 – – $250 $250 0% 2305102 - PUBLIC WORKS STANDBY TOTAL $12,456 $12,373 $25,431 $20,894 -18% 2305402 - BUS SHELTER MAINTENANCE
52300 - Contract Services $4 – – $0 –
54050 - Uncollectable Write-Offs $2,689 – – $0 –
2305402 - BUS SHELTER MAINTENANCE TOTAL $2,693 – – $0 – 1055001 - MEAS P-GF ASPHALT $90,668 $14,173 $19,427 $0 -100% EXPENDITURES TOTAL $12,212,873 $11,876,462 $27,690,997 $27,167,127 -2% ACTUALS FY26 REVISED BUDGET FY27 PROPOSED BUDGET
FY2024 FY2025 FY2026 FY2027 Variance
245
Below are tables that contain the Storm Drain & Sanitary Division's detailed revenues and expenditures.