Agenda, second session — Wasco City Council, June 17, 2025

STAFF REPORT

CITY OF WASCO
TO: Honorable Mayor and Council Members
FROM: M. Scott Hurlbert, City Manager
Isarel Perez-Hernandez, Finance Director

DATE: June 17, 2025
SUBJECT: Adopt a Resolution approving the City’s Fiscal Year 2025-2026 Annual Operating Budget and the Five Year 2025-2030 Capital Improvement Program.
_____________________________________________________________________________________ Recommendation:

Staff recommends that the City Council:
1) Staff recommends that the City Council adopt a resolution approving the Fiscal Year 2025-2026 Annual Operating Budget and 2025-2030 Capital Improvement Program.
2) Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c) (3), no environmental review is required.

Environmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act (CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA guidelines because the proposed activity consists of a governmental fiscal/administrative activity which does not result in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

Discussion:

Economic Outlook
Recent trends across California and the nation underscore the need for cautious and responsible budgeting. Although national inflation has slowed from its 2023 peak, prices in core sectors such as energy, housing, and utilities remain elevated, as reported by the Bureau of Economic Analysis. The Federal Reserve has kept interest rates high to combat inflation, which continues to affect borrowing costs and consumer activity. These pressures are being felt in local households and businesses alike.

At the federal level, shifting priorities toward deficit reduction and regulatory enforcement may result in changes to grant programs for infrastructure, public safety, and housing.

According to the Congressional Budget Office, these adjustments could limit resources available to cities like Wasco that rely on competitive grant funding for critical projects.

The California Department of Finance’s May 2025 population report shows Wasco’s population declined 2.55% from 23,477 to 22,850. A shrinking population puts additional pressure on discretionary revenues such as sales tax, which remains flat according to HdL’s forecast. At the same time, the State is facing a multi-billion-dollar deficit in Fiscal Year 2026, with its proposed budget prioritizing education, climate resilience, and core safety net programs. These state-level decisions may reduce or delay funding available to local governments for infrastructure, public safety, and general operations.

Additional uncertainties also remain. Even with the State Revolving Fund grant, water infrastructure limitations continue to constrain local housing development. Potential supply chain disruptions in the second quarter of Fiscal Year 2026 may increase construction costs and delay delivery of capital improvement projects. Furthermore, recent projections from USC’s Marshall School of Business warn that gas prices in California could rise by as much as 75 percent by the end of 2026, which could impact both the City’s fleet operations and the cost of living for residents.

In response to these complex challenges, the City of Wasco has taken a disciplined and conservative approach to budgeting. The Fiscal Year 2026 budget is built on cautious revenue projections and deliberate spending decisions. This allows the City to maintain flexibility, avoid overcommitting funds, and recalibrate at midyear if economic conditions shift. Staff will continue to monitor federal and state legislation, economic indicators, and funding opportunities to support long-term sustainability and deliver services that meet the community’s needs.

ALIGNMENT WITH COUNCIL GOALS
As reflected above, the Budget process began with Council goal-setting on February 13, 2025. As set forth in the goal-setting process sidebar, the Council set goals for 2025-26 Fiscal Year:
x Sports Complex Development
o Staff will explore options for helping to create a sports complex to serve the community.
x Water Management Expansion
o Addressing capacity limitations by investing in additional wells and storage to support long-term growth.
x Community Engagement
o Enhancing communication through social media, newsletters, and public meetings to improve transparency.
x Public Safety Enhancements
o Establishing a new police department facility, expanding crime prevention efforts, and strengthening community policing initiatives. x Economic Development
o Growing the city’s revenue base, attracting new businesses, and implementing the recently adopted five-year Economic Development Plan. x City Infrastructure Improvements
o Investing in city facilities, road rehabilitation, water projects, and pedestrian safety enhancements.
x Homelessness Initiatives
o Expanding programs and
partnerships to support
unhoused residents
through outreach,
connection to services,
and housing assistance.

The Road Ahead: Opportunities and
Challenges
City leaders identified three bright spots
in Wasco’s future:
x Business Growth
o Expansion of local businesses and increased interest from national retailers along the Hwy 46 corridor.
x Community Engagement
o Strengthened public safety efforts and growing trust in the Wasco Police Department since its inception.
x Infrastructure Investments
o Continued momentum in capital improvement projects, including water system, road repairs and facility upgrades.

However, the city also faces key challenges:
x Stagnant Sales Tax Revenue
o Short-term forecasts indicate flat revenue growth, which could impact budget flexibility.
x Housing Development Limitations
o Growth is constrained due to limited water infrastructure, necessitating new investment in wells and water management solutions. Housing demand is being absorbed by neighboring cities.
x Federal Policy Shifts
o Changes in federal funding priorities may affect grant availability for key projects.

FINANCIAL HIGHLIGHTS
General Fund Revenues
Projections generally assume relative stability in all key General Fund revenues.

x Economic and fiscal information developed by the State Legislative Analyst’s Office (LAO), State Department of Finance and State Controller. x Fiscal and legislative analysis by the League of California Cities. x Analysis by the City’s sales tax advisor (HdL).

Ultimately, the General Fund revenue projections reflect our best judgment about the performance of the state and local economy and how that will affect General Fund revenues.

Top Four Revenues.The following describes the assumptions for the General Fund’s top four revenues, which account for over 50% of total revenues: general property taxes, VLF swap property taxes, general sales tax, and Measure X sales tax. x General and VLF swap property tax. These revenue sources are driven by changes i n a s s e s s e d v a l u e . B o t h a r e p r o j e c t e d t o r e m a i n f l a t i n 2 0 2 5 - 2 6 f r o m 2 0 2 4 - 2 5 estimates. The City is taking a conservative but optimistic outlook given the economic uncertainties even though property taxes may increase to a certain limit per PROP 13.
x General sales tax. This is based on 2025-26 projections by the City’s sales tax advisor (HdL), reflecting a flat projection at best from 2024-25 estimates. Refinement will take place after Q2 projections are received. The City is taking a conservative but optimistic outlook given the economic uncertainties.
x Measure X sales tax . The City’s sales tax advisor also developed the 2025-26 projections, which reflect flat at best from 2024-25 estimates. Refinement will take place after Q2 projections are received. The City is taking a conservative but optimistic outlook given the economic uncertainties.

General Fund Operating Costs
The most significant cost area is public safety. And of this cost, Police service is the most significant.

With few exceptions where new
funding is necessary to preserve
essential services, departments have
maintained flat or reduced budget
requests. This reflects a shared
understanding that more detailed
adjustments will be made during the
Mid-Year budget workshop as
economic conditions become
clearer and the outcome of tariff discussions emerges. Summaries of major changes in operating costs, both increases and decreases, are included in the departmental narratives for the General Fund and other applicable funds.

Fire Services $720,000
Police $6,663,156
PAL $87,799
TOTAL $7,434,355
Public Safety
Of these, the most significant are:
x Lower Police costs in comparison to the former Sheriff contractual projections. x Memorandum of Understanding negotiations with SEIU and the Public Safety Union resulting in an agreed Cost of Living Adjustment of 4%. x Reauthorize one previously frozen position, inactive for four years, to address critical service demands.

Department Position
Finance Accounting Manager
Enterprise Funds
Summary Wastewater, Water and Sanitation Funds. The City’s three major enterprise funds a r e o n s o l i d f i n a n c i a l f o o t i n g , w i t h u n a s s i g n e d f u n d b a l a n c e s w e l l a b o v e t h e C i t y ’ s minimum reserve target of 35 percent. This financial strength is the result of strategic leadership, disciplined fiscal oversight, and the corrective action taken over the past five years to address long-standing structural imbalances. Each fund underwent a Proposition 218 rate study to bring revenues in line with service costs, helping reverse years of underinvestment and structural deficits. Today, these funds not only support day-to-day operations but also enable the City to pursue critical capital improvements while maintaining quality service at a reasonable cost to ratepayers.

Ongoing efforts to streamline operations, optimize service delivery, and plan responsibly for infrastructure replacement have improved efficiency across all three funds. Compared to neighboring jurisdictions, Wasco continues to deliver cost-effective services without compromising reliability. However, as the City enters the final year of the existing rate structures, it is essential to prepare for the next round of rate analysis. This process will provide a comprehensive assessment of future infrastructure needs, operational demands, and long-term rate sustainability.

The City will employ a real-time, interactive process, along with the expertise of industry professionals who understand statewide regulatory trends, best practices, and market conditions. Their input will be critical in helping the City remain proactive rather than reactive. This will ensure that utility services are financially sustainable, operationally sound, and positioned to support the next wave of growth and development in Wasco.

Water Fund
The Water Fund is in a strong financial position. Its unassigned fund balance is projected to reach 219 percent of annual operating costs, well above the City's reserve target of 35 percent. This surplus reflects the City’s commitment to sound fiscal management, and the progress made over the past five years, following the completion of a long-overdue rate study. While this level of fund balance reflects excellent financial health today, it is important to note that this margin could be quickly reduced if one or two wells were to fail. The cost to replace a single water well is significant, and emergencies can deplete reserves faster than anticipated.

Over the next five years, the fund is expected to remain stable. However, beyond that timeframe, the outlook becomes more uncertain unless the City continues to invest in infrastructure and aligns water rates with long-term service demands. The next water rate study will be a critical opportunity to assess future needs and ensure rates are structured to maintain service reliability. It is essential that the Water Fund is not used to subsidize expenses outside of its scope. Doing so would lead to a decline in available revenues and increased costs that strain the system over time.

At present, the City is issuing only conditional “will serve” letters to developers due to limited water capacity. Without expanding the system and constructing additional wells, Wasco’s ability to accommodate new development will be constrained. This not only limits the city’s future housing stock but may also cause growth to shift to neighboring jurisdictions. To support economic vitality and preserve Wasco’s competitiveness, these infrastructure improvements must move forward without delay.

Sanitation Fund
The Sanitation Fund is in a strong financial position, with an unassigned fund balance equal to 147 percent of annual operating expenditures. This far exceeds the City's reserve target of 35 percent. However, this level of financial health is the result of significant corrective action. Just five years ago, the fund was operating at a deficit due to the absence of a long-overdue rate study. At the time, the City was forced to explore the possibility of outsourcing sanitation services in order to restore financial stability.

Still, the fund faces upcoming capital pressures that will draw heavily on these reserves if not carefully managed.

A primary concern is the age of the City’s trash collection fleet. Six out of ten trash trucks are between 15 and 20 years old. Industry standards recommend replacement every 10 years to avoid high maintenance costs and service reliability issues. The cost to replace one truck is approximately $400,000, and recent supply chain disruptions have caused delays and increased prices.

The City’s sanitation operations are limited to customers within Wasco’s boundaries. This makes it more difficult to achieve the cost savings and efficiencies seen by private haulers who operate across broader service areas. R3 Consultants have recommended that the City explore alternative trash routes and service delivery models to improve efficiency and maintain financial health. Without changes to current operations, there is a risk that expenditures will outpace revenues in the years ahead.

To ensure continued service reliability, staff will monitor the fund’s financial performance closely, evaluate route optimization opportunities, and assess the timing and scope of vehicle replacement. As part of long-range planning, it would also be prudent to engage neighboring jurisdictions to understand the benefits and challenges they have experienced after outsourcing sanitation services. Their experiences may provide valuable insight into whether that model could offer cost-effective and sustainable service options for Wasco in the future.

Transit Fund.

Looking ahead, the City is now introducing electric and compressed natural gas (CNG) vehicles into its transit fleet. This transition aligns with the State’s zero-emission goals and reflects Wasco’s commitment to environmental sustainability. However, it also presents new financial and operational challenges. Maintaining these vehicles will require specialized training and equipment, which may increase both short-term and long-term costs.

To ensure a smooth transition and protect the stability of the fund, the City will need to engage in deliberate planning and maintain strong financial oversight. Balancing innovation with fiscal responsibility will be key to continuing high-quality, reliable transit service for the residents of Wasco.

SUMMARY
The preparation of the Fiscal Year 2025–26 Operating Budget and Capital Improvement Program represents a collective effort across all departments. I want to express my sincere appreciation to the Department Heads and their teams for their dedication and attention to detail throughout this process. Their work reflects a shared commitment to service excellence and fiscal responsibility, even in the face of economic uncertainty.

This budget is not only balanced but also forward-thinking. It reflects a realistic assessment of the challenges ahead and positions the City to remain flexible as conditions evolve.

Through disciplined spending, a focus on essential services, and strategic use of limited resources, the City is prepared to navigate short-term headwinds while remaining aligned with long-term goals.

Staff will continue to monitor economic trends, grant opportunities, and project timelines.

With quarterly financial projection reports and capital improvement updates, we are committed to remaining responsive and transparent. This will allow Wasco to adapt as needed and avoid the pitfalls brought about by budgeting optimistically without preparation for revenue and expense realities.

Most importantly, none of this would be possible without the ongoing support and leadership of the City Council. Your guidance has made it possible for staff to carry out the vision of a stronger, more resilient Wasco. On behalf of the entire organization, thank you for your trust and commitment to the community.

NEXT STEPS
With Council’s adoption of the 2024-25 Operating Budget and Capital Improvement Program Budget, staff will prepare and distribute a final version reflecting the changes from the Preliminary Budget. Along with printed distribution by department staff, both Budget books will also be published on the City’s website.

ATTACHMENTS

1. Resolution adopting the proposed 2025-26 Operating Budget and Capital Improvement Program

2. Draft Proposed Operating Budget Fiscal Year 2025-2026

3. Draft Proposed Capital Improvement Program 2025-2030 RESOLUTION NO. 2025 -_________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WASCO APPROVING THE CITY’S ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR 2025-26 AND 2025-30 CAPITAL

IMPROVEMENT PROGRAM
WHEREAS, the City Manager has submitted the 2025-26 Preliminary Operating Budget and the 2025-30 Capital Improvement Program (CIP) to the City Council for its review and consideration in accordance with the strategic goals and policies established by the City Council, and in accordance with Section 2.04.160 of the Municipal Code; and WHEREAS, the 2025-26 Budget and 2025-30 CIP is based upon extensive City Council review and discussion after three budget-related workshops; and WHEREAS, the City of Wasco has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2025-26.

NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Wasco as follows:

SECTION 1: the 2025-26 Operating Budget and 2025-30 Capital Improvement Program are hereby adopted as presented in the Preliminary Budget and Capital Improvement Program (CIP), with modifications as approved by the City Council on June 17, 2025. -o0o-
I HEREBY CERTIFY that the foregoing Resolution No. 2025 - was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on June 17, 2025, by the following vote:

COUNCIL MEMBERS:

AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________________

VALENTIN MEDINA
MAYOR of the City of Wasco
Attest: __________
__________________________

MONICA FLORES
DEPUTY CITY CLERK and Ex Officio Clerk of
the Council of the City of Wasco
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2 PRESENTED TO
City of Wasco
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
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Award
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PRESENTED TOENTED TO
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3 California Society of Municipal
Finance Officers
Certificate of Award
Operating Budget Excellence Award
Fiscal Year 2024-2025
Presented to the
City of Wasco
For meeting the criteria established to achieve a CSMFO Award in Budgeting.

February 7, 2025
Ernie Reyna James Russell-Field, Chair
2024 CSMFO President Recognition Committee
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5 Awards…..……………………………................……………......…..……………………………................……………...........………………………..……… 03 City Council & District Map…..…………………..……………………………................……………...........………………………..………………………… 08 Community Profile…………………………..……………………………................……………...........………………………..………………………………… 09 Organization Charts…..…………..……………………………................……………...........………………………..………………………………………… 14 Budget Message…..……………………..……………………………................……………...........………………………..…………………………………… 20 Guide to Reading and Understanding the Budget…..…………..……………………………................……………...........………………………..………… 30

CITYWIDE FINANCIAL SUMMARY
Fund Balance Summary…..……………………………................……………...........………………………..………………………………………………… 52 Appropriations by Department and Fund…..……………………………………………………………………………………………………………………… 53 General Fund Summary…..……………………………................……………...........………………………..………………………………………………… 54 Expenditures by Fund Type Pie Chart…..………………………………………………………………………………………………………………………… 55 Revenues by Fund Type Pie Chart…..…………..……………………………................……………...........………………………..………………………… 56 General Fund Expenditures by Function and Type Pie Chart…..……………………………………………………………………………………………… 57 General Fund Revenues Pie Chart…..……………..……………………………................……………...........………………………..……………………… 58 C. FUND FINANCIAL SCHEDULES
General Fund
Support Services
City Council…..………………………………..……………………………................……………...........………………………..………………………… 59 City Manager…..…………………..……………………………................……………...........………………………..…………………………………… 62 City Clerk…..………………………………………..……………………………................……………...........………………………..…………………… 65 Finance/Accounting…..…………………..……………………………................……………...........………………………..…………………………… 68 Human Resources/Risk Management…..……………………………………………………………..……………………………………………………… 71 Non-Departmental…..…………………..……………………………................……………...........………………………..……………………………… 74 City Attorney…..……………………………..……………………………................……………...........………………………..………………………… 77 Measure X…..………………..……………………………................……………...........………………………..………………………………………… 79 Shop…………..…..……………………………………..……………………………................……………...........………………………..……………… 81 Facilities Maintenance…..……………………..……………………………................……………...........………………………..……………………… 85 Information Technology…..……………..……………………………................……………...........………………………..……………………………… 88 Community Development
Planning…..………………………………………………..……………………………................……………...........………………………..…………… 92 Building Regulation…..…………………..……………………………................……………...........………………………..……………………………… 95 Code Compliance…..………………………………..……………………………................……………...........………………………..………………… 98 Economic Development…..…………………..……………………………................……………...........………………………..………………………… 101 Public Safety
Fire Services…..……………………..……………………………................……………...........………………………..………………………………… 105 Police Activities League…..……………………………................……………...........………………………..…………………………………………… 107 Police Services…..……………………………................……………...........………………………..……………………………………………………… 110

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6 Public Works
Public Works Administration & Engineering…..……..……………………………................……………...........………………………..……………… 115 Streets…..……………………………..……………………………................……………...........………………………..………………………………… 118 Stormwater…..……………………………................……………...........………………………..…………………………………………………………… 122 Animal Control…..……………………………................……………...........………………………..……………………………………………………… 125 High Speed Rail…..……………………………................……………...........………………………..……………………………………………………… 128 Special Revenue Funds
Transportation Development Act Fund…..……………………………………………………………..……………………………………………………… 131 Lighting & Landscaping Assessment Districts Fund…..……………………………………………………………..……………………………………… 134 Emergency Response Fund…..……………………………………………………………..……………………………………………………………….. 139 Sewer Lift Station District Fund…..……………………………………………………………..……………………………………………………………… 141 Community Facilities District Fund 7311…..……………………………………………………………..…………………………………………………… 144 Community Facilities District Fund 7373…..……………………………………………………………..…………………………………………………… 147 Gas Tax Fund…..………………………………..……………………………................……………...........………………………..……………………… 148 Traffic Safety Fund…..………………..……………………………................……………...........………………………..………………………………… 151 COPS Grant…..……………………………………..……………………………................……………...........………………………..…………………… 154 Community Development Block Grant…..……………………………………………………………..……………………………………………………… 157 CALHOME Grant…..……………………………..……………………………................……………...........………………………..…………………… 159 BEGIN Grant…..………………………………………………..……………………………................……………...........………………………..……… 161 HOME Grant…..……………………………………………………..……………………………................……………...........………………………..… 163 Permanent Local Housing - PLHA…..……………………………................……………...........………………………..……………………………… 165 Traffic Impact…..……………………………................……………...........………………………..………………………………………………………… 168 Park Impact…..……………………………................……………...........………………………..………………………………………………………… 171 Enterprise Funds
Wastewater Fund…..……………………………................…………………………………..……………………………………………………………… 174 Water Fund…..………..……………......……..............………………………………………..……………………………………………………………… 178 Sanitation Fund…..………………………............…………………………………………..……………………………………………………………….. 180 CNG Station Fund…..……………………............…………………………………………..……………………………………………………………….. 184 Public Transit Fund…..……………………................…………………………………………..…………………………………………………………… 187 Trust & Agency Funds
Wasco Successor Agency (RDA)…..……………………………………………………………..…………………………………………………………… 191 Wasco Public Financing Authority Fund…..……………………………………………………………..…………………………………………………… 193 DRAFT
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7 CITY COUNCIL
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Vincent R. Martinez
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Gilberto Reyna
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8 Community Profile
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DEMOGRAPHIC PROFILE
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10 Wasco, CA Logistics
11 In 1898, the San Francisco and San Joaquin
Valley Railroad established a depot some 25
miles northwest of Bakersfield and named it
Dewey, then later Deweyville, in honor of
Admiral George Dewey, a hero in the Spanish
American War.
1898
A post office was established in October of 1899 with the rail agent, Arthur Weaber, serving as postmaster. The
opening of the post office led to the discovery that
another town called Dewey already existed and a year
later the name of the little village was changed to Wasco.

Some say it means “hot” which would be appropriate
given the climate of the region, but it may also mean “a large body of water” or even “a cup or small bowl made
of bone.”
1899
1907
1911
1916 -1 9 1 9
The Wasco Colony was founded in 1907 through
the efforts of the Kern County Board of Trade.

The Board of Trade persuaded M.U. Hartcraft,
head of a Los Angeles based land agency called
the California Home Extension Association, to
purchase nine sections of land from the Kern
County Land Company for development.

The community’s first church was organized, along with King Lumber Company and the Wasco Improvement Club.

The first edition of the Wasco News was published by
John L. Gill on November 11, 1911.

Agriculture has always been Wasco’s primary economic base. In 1916, long white potatoes, destined to be the root of Wasco’s economy, were planted. Cotton was introduced in 1918.

In 1919, the American Legion organized Wasco’s first volunteer fire department.
1945
The matter lay dormant for the next twenty years and it would be December of 1945 before Wasco voters consented to
incorporation and the formation of a municipal government.

Early History of
Wasco

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12 COUNCIL GOALS
The Budget process began with Council goal-setting in April 2023. Along with an assessment of departmental strengths, weakness, opportunities and strengths, the Council set top goals for 2023-24 organized into seven major categories:

Enhance Financial Stability and Sustainability
Continue the tradition of prudent budgeting and responsible use of public funds for the short-term and long-term, strategic well-being of the community.

Enhance and Modernize City Facilities.

Seek funding and opportunities to update all City Buildings and facilities to support community services growth and to provide a safe and efficient work environment for City employees.

Improve and Maintain City Infrastructure
Implement a systematic program of repair, maintenance and replacement of vital City roads, pipelines, and facilities to ensure consistent availability of utilities and services.

Implement Strategic Economic Development
Research and execute business development and recruitment activities to build the City’s employment and financial base.

Enhance Employee Development and Retention
Encourage on-going job skill development and career opportunities for all City employees through competitive compensation, formal training, departmental cross-training and adoption of best practices.

Define and Prioritize Community Building Initiatives.

Work closely with our residents, business owners, schools, other governmental districts, faith-based organizations and service groups to promote a united community with common vision and goals.

Public Safety
Complete the Wasco Police Department start-up and transition with KCSO. Establish new practices and community involvement to ensure Wasco is a safe and secure place to live, work and do business.

The commitment to these goals is reflected throughout the Budget, most notably in the Capital Improvement Program in addressing sustainable infrastructure. However, the operating programs also address these issues, as outlined in the objectives and significant operating cost changes in each of Departments/Divisions.

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Administrative
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Assistant City
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Executive
Assistant I (1)
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Director (1)
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19 June 17, 2025
Honorable Mayor and City Council Members
The Preliminary 2025-26 Budget presents a balanced budget for all funds while maintaining or improving services. Moreover, the City navigates fiscally uncertain times with unique strengths compared with many other cities in California.

Given these challenges and uncertainties, the Budget
is based on the following key principles:
x Is fiscally responsible and balanced in meeting
the significant challenges ahead of us.
x Preserves essential services, recognizing that
delivery methods may change. This includes day-
to-day operating services as well as adequately
maintaining existing infrastructure and facilities.
x Reflects Council goal-setting from the February
13, 2025 workshop, consistent with the fiscal
constraints facing us and remaining nimble with
changing circumstances, opportunities, and
realities. In short, the Budget is the “guidebook”
for achieving the goals set by the Council. This is
reflected in the Capital Improvement Program
(CIP) and Department objectives.

RECOVERY BUT UNCERTAINTIES AHEAD
Economic Outlook
Recent trends across California and the nation underscore the need for cautious and responsible budgeting.

Although national inflation has slowed from its 2023 peak, prices in core sectors such as energy, housing, and utilities remain elevated, as reported by the Bureau of Economic Analysis. The Federal Reserve has kept interest rates high to combat inflation, which continues to affect borrowing costs and consumer activity. These pressures are being felt in local households and businesses alike.

Budget Purpose
The City of Wasco’s annual budget is a
guidebook for achieving the goals for the
year set by the Council during an annual
strategic planning process. Its primary
purpose is to link goals with the
resources needed to achieve them. The
Budget serves as a:
x Policy document setting forth goals
and objectives to be accomplished
and articulates fundamental
principles upon which budget is
prepared.
x Fiscal plan identifying and
appropriating public resources.
x Operations guide describing basic
organizational units and activities of
the city.
x Communications tool providing the
community with a blueprint of how
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hop, consistent with the fiscap, consistent with the fisca cing us and remaining nimble wng us and remaining nimble circumstances, opportunitiescircumstances, opportunities In short, the Budget is the “gIn short, the Budget is the “g ng the goals set by the Cohe goals set by the
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20 At the federal level, shifting priorities toward deficit reduction and regulatory enforcement may result in changes to grant programs for infrastructure, public safety, and housing. According to the Congressional Budget Office, these adjustments could limit resources available to cities like Wasco that rely on competitive grant funding for critical projects.

The California Department of Finance’s May 2025 population report shows Wasco’s population declined

2.55% from 23,477 to 22,850. A shrinking population puts additional pressure on discretionary revenues such as sales tax, which remains flat according to HdL’s forecast. At the same time, the State is facing a multi- billion-dollar deficit in Fiscal Year 2026, with its proposed budget prioritizing education, climate resilience, and core safety net programs. These state-level decisions may reduce or delay funding available to local governments for infrastructure, public safety, and general operations.

Uncertainty Ahead but Begin with Key Strengths
As discussed above, while the City is facing an uncertain State and Federal fiscal forecast, it does so with significant strengths:
x Starts with a balanced budget. The City begins with a balanced budget: it is not scrambling to close past deficits.
x “Clean” (unqualified) audited financial statements . The City has a long history of receiving clean audits.
x Recognition for excellence in financial management . The City has received two prestigious awards from the Government Finance Officers Association of the United States and Canada (GFOA) for excellence in budgeting and financial reporting as well as receiving two prestigious awards from California Society of Municipal Finance Officers Association (CSMFO) in budgeting and Capital Improvement presentation.
x No unfunded retiree health care obligations . This is a significant fiscal health factor for the City. To put the potential impact of unfunded retiree health costs in perspective compared with other agencies, for the State of California, its unfunded retiree health care liabilities are larger than its unfunded pension obligations.

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of Wasco has taken a disciplWasco has taken
get is built on cautious revenue cautiou
ntain flexibility, avoid overcommain flexibility, avoid overcomm will continue to monitor federantinue to monitor federa support long-term sustainabiling-term sustainabili
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21 x No General Fund debt obligations. The City begins 2025-26 with no General Fund debt service obligations.
x Strong General Fund reserves . The unassigned General Fund balance is projected to end 2025-26 with 170% of operating expenditures, compared with the City’s minimum policy target of 35%. In short, if there are unexpected downturns ahead, the General Fund is well-positioned to address them. x Clear budget and fiscal policies . These provide the City with an essential foundation for effective financial decision-making and in protecting the City’s fiscal health, in both the short and long-term.

Included in the Budget document, they cover a broad range of areas, including budget purpose and organization; revenue management; minimum fund balance and reserves; financial reporting and budget administration; and capital financing and debt management; CIP management; and human resources management.
x Long-standing tradition of responsible financial management and prudent stewardship of community assets. This core value will serve the City well in meeting the challenges ahead in a fiscally responsible way that preserves essential services.

COUNCIL BUDGET REVIEW
The following summarizes the Council budget review process, with adoption scheduled for June 17, 2025.

Date Purpose
February 13 Strategic Planning Workshop: Council goal-setting March 04 Mid-Year Budget Review
May 13 Budget Workshop
June 12 Preliminary Budget Draft Issuance
June 17 Adoption of Operating Budget
Adoption of Capital Improvement Program
Adoption of Appropriations Limit

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ocess sidebas sideba
22 x Public Safety Enhancements
o Establishing a new police department
facility, expanding crime prevention
efforts, and strengthening community
policing initiatives.
x Economic Development
o Growing the city’s revenue base,
attracting new businesses, and
implementing the recently adopted five-
year Economic Development Plan.
x City Infrastructure Improvements
o Investing in city facilities, road
rehabilitation, water projects, and
pedestrian safety enhancements.
x Homelessness Initiatives
o Expanding programs and partnerships
to support unhoused residents through
outreach, connection to services, and
housing assistance.

The Road Ahead: Opportunities and Challenges
City leaders identified three bright spots in Wasco’s future:
x Business Growth
o Expansion of local businesses and increased interest from national retailers along the Hwy 46 corridor.
x Community Engagement
o Strengthened public safety efforts and growing trust in the Wasco Police Department since its inception.
x Infrastructure Investments
o Continued momentum in capital improvement projects, including water system, road repairs and facility upgrades.

However, the city also faces four key challenges:
x Stagnant Sales Tax Revenue
o Short-term forecasts indicate flat revenue growth, which could impact budget flexibility. x Housing Development Limitations
o Growth is constrained due to limited water infrastructure, necessitating new investment in wells and water management solutions. Housing leakage is being absorbed by neighboring cities.
x Federal Policy Shifts
o Changes in federal funding priorities may affect grant availability for key projects.

BUDGET AND FISCAL POLICIES
As noted above, budget and fiscal policies provide an essential foundation for effective financial decision- making and in protecting the City’s fiscal health, in both the short and long-term. They are the City’s “north star” in guiding the preparation and implementation of budgets and financial plans. They help make tough Goal-Setting Process
x Assessment of departmental
Initiatives for the upcoming fiscal
year.
x 2024-25 accomplishments.
x Overview of ongoing and new
projects.
x Department priorities for 2025-26.
x Council “homework” assignment:

Council members were asked to
submit candidate goals prior to
the workshop. These served as
the starting “menu” for discussion.
x Council goal-setting.

DRAFT
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ued momentum in capital improd momentum in capital impro d facility upgrades. facility upgrad
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23 decisions easier by stating our organizational values before they are placed under stress by adverse circumstances. The City may choose to do something different – effective policies are guides, not straightjackets – but they are a powerful starting point: but for “this,” the City should do what? They are both preventative and curative: clearly articulated policies help prevent problems from arising in the good times; and help respond to bad times when they do occur. They also help provide financial management continuity as elected officials and staff change. Lastly, they are most powerful when put in place before the need for them arrives.

Stated simply, articulating and then following prudent fiscal policies is the most effective and proven way for the City to ensure its long-term fiscal health. The City’s Budget and Fiscal policies are included in the Appendix of the Budget document.

FINANCIAL HIGHLIGHTS
General Fund Revenues
Projections generally assume continued recovery in all key General Fund revenues.

Sources used in developing General Fund revenue
projections include:
x Long and short-term trends in key City revenues and
expenditures.
x Economic trends as reported in the national media.
x State and regional economic forecasts prepared by the University of California, Los Angeles; California
Economic Forecast; and Beacon Economics.
x Economic and fiscal information developed by the State Legislative Analyst’s Office (LAO), State Department of Finance and State Controller.
x Fiscal and legislative analysis by the League of California Cities. x Analysis by the City’s sales tax advisor (HdL).

Ultimately, the General Fund revenue projections reflect our best judgment about the performance of the state and local economy and how that will affect General Fund revenues.

Both are projected to remain flat in 2025-26 from 2024-25 estimates. The City is taking a conservative but optimistic outlook given the economic uncertainties even though property taxes may increase to a certain limit per PROP 13.

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eral Fund revenues. eral Fund revenues.
24 x General sales tax. This is based on 2025-26 projections by the City’s sales tax advisor (HdL), reflecting a flat projection at best from 2024-25 estimates. Refinement will take place after Q2 projections are received. The City is taking a conservative but optimistic outlook given the economic uncertainties. x Measure X sales tax. The City’s sales tax advisor also developed the 2025-26 projections, which reflect flat at best from 2024-25 estimates. Refinement will take place after Q2 projections are received. The City is taking a conservative but optimistic outlook given the economic uncertainties.

General Fund Operating Costs
The most significant cost area is public safety. And of this cost, Police service is the most significant.

With few exceptions where new funding is necessary to
preserve essential services, departments have
maintained flat or reduced budget requests. This reflects a shared understanding that more detailed adjustments
will be made during the Mid-Year budget workshop as
economic conditions become clearer and the outcome of
tariff discussions emerges. Summaries of major changes in operating costs, both increases and decreases, are included in the departmental narratives for the General Fund and other applicable funds.

Of these, the most significant are:
x Lower Police costs in comparison to the projected Sheriff contractual horizon. x Memorandum of Understanding negotiations with SEIU and the Public Safety Union resulting in an agreed Cost of Living Adjustment of 4%.
x Reauthorize one previously frozen position, inactive for four years, to address critical service demands.

Department Position
Finance Accounting Manager
Capital Improvement Program (CIP)
The City prepares a separate, comprehensive five-year CIP document that provides the following information for each project.

Fire Services $720,000
Police $6,663,156
PAL $87,799
TOTAL $7,434,355
Public Safety
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25 x Project description
x Justification
x Graphic of the project or its location
x Goal and policy links
x Project cost by phase: study, design, environmental review, acquisition, construction, construction management
x Project funding source(s)
The CIP also provides a summary of all projects by type and funding source, which is provided in the CIP section of the Budget. The first year of the CIP is adopted with the operating budget.

Ambitious program for improvements . In alignment with the Council’s high-priority goal for 2025-26 for improving and maintaining infrastructure and facilities, the CIP presents an ambitious program of improvements for 2025-26 and the next four years, summarized by project type and funding source as follows:

CIP Summary By Project Type
CIP Summary By Funding Source
Category Project Total
Costs
Inccurred to
Date 2025-26 2026-27 2027-28 2028-29 2029-30
City Buildings and Facilities 38,238,658 2,698,081 4,048,172 31,492,405 - - - Park Improvements 550,000 136,572 413,428 - - - - Streets & Transportation 13,449,616 1,454,581 10,246,894 802,500 1,085,000 1,050,000 370,525 Wastewater System 845,518 9,958 485,560 - 350,000 - - Water System 48,816,719 1,585,660 28,552,059 9,545,020 60,000 60,000 9,013,980 Sanitation System 2,911,682 717,245 1,756,682 437,755 - - - CNG Station 6,248,514 342,316 3,226,338 - - - - Transit 5,783,418 210,466 2,893,092 751,776 751,776 571,299 483,485 TOTAL 116,844,125$ 7,154,879 $ 51,622,224 $ 43,029,456 $ 2,246,776 $ 1,681,299 $ 9,867,990 $ Funding Sources Project Total
Costs
Inccurred to
Date 2025-26 2026-27 2027-28 2028-29 2029-30
Funding Source
Capital Outlay Fund
General Fund 6,927,557 80,061 3,569,027 5,476,755 - - - General Fund Measure X 9,537,817 183,670 2,961,870 6,820,000 - - - Grants 26,080,745 2,454,584 1,934,386 19,275,650 - - - Total Capital Outlay Fund 42,546,119 2,718,315 8,465,283 31,572,405 - - - Gas Tax/TDA/SB 1 6,230,849 1,347,136 3,130,688 597,500 1,085,000 1,050,000 370,525 Community Development Block Grant - - - - - - - Impact Fee Funds
Park Impact Fee Fund - - - - - - - Traffic Impact Fee Fund 1,712,690 2,456 1,710,234 - - - - Enterprise Funds
Wastewater 1,294,464 89,103 730,361 125,000 350,000 - - Water 49,229,531 1,658,331 28,892,200 9,545,020 60,000 60,000 9,013,980 Sanitation 3,798,540 786,756 2,574,029 437,755 - - - CNG Station 6,248,514 342,316 3,226,338 - - - - Transit 5,783,418 210,466 2,893,092 751,776 751,776 571,299 483,485 Total Enterprise Funds 66,354,467 3,086,972 38,316,019 10,859,551 1,161,776 631,299 9,497,465 TOTAL 116,844,125$ 7,154,879 $ $51,622,224 $43,029,456 $2,246,776 1,681,299 9,867,990 DDRDD
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26 Enterprise Funds
Summary Wastewater, Water and Sanitation Funds. The City’s three major enterprise funds are on solid financial footing, with unassigned fund balances well above the City’s minimum reserve target of 35 percent.

This financial strength is the result of strategic leadership, disciplined fiscal oversight, and the corrective action taken over the past five years to address long-standing structural imbalances. Each fund underwent a Proposition 218 rate study to bring revenues in line with service costs, helping reverse years of underinvestment and structural deficits. Today, these funds not only support day-to-day operations but also enable the City to pursue critical capital improvements while maintaining quality service at a reasonable cost to ratepayers.

Over the next five years, the fund is expected to remain stable. However, beyond that timeframe, the outlook becomes more uncertain unless the City continues to invest in infrastructure and aligns water rates with long- term service demands. The next water rate study will be a critical opportunity to assess future needs and ensure rates are structured to maintain service reliability. It is essential that the Water Fund is not used to subsidize expenses outside of its scope. Doing so would lead to a decline in available revenues and increased costs that strain the system over time.

The City recently secured a $37 million State Revolving Fund (SRF) grant to address critical infrastructure needs. These funds will be used to replace four aging water wells and to meet new Maximum Contaminant Levels (MCLs) set by the State Water Board for 1,2,3-Trichloropropane (123-TCP). The urgency of these projects cannot be overstated. Wasco currently lacks a secondary water source in the event of a long-term power outage or natural disaster. To mitigate this risk, a new water storage tank is under construction. This DRAFT
ghbghb
. However,Howeve
the next round of he next
ucture needs, operationalcture needs, op
g with the expertise of industryg with the expertise of industry s, and market conditions. Theirand market condit
ctive. This will ensure that utill ensur
ed to support the next wave od to support the next wave nancial position. Its unassigned ancial position. Its unassigne well above the City's reserve taell above the City's reserve ta scal management, and the pragement, and the pr
g-overdue rate study. While this-overdue rate study. While rtant to note that this margin cotant to note that this margin co ace a single water well is sigce a single water well is sig ars, the fund ithe fund i
n unlesnles
27 project was first recommended in the 2007 Water Feasibility Study and is key to maintaining consistent water pressure across the system. The storage tank will also allow implementation of strategic pumping schedules to take advantage of lower electricity rates in off-peak hours.

At present, the City is issuing conditional “will serve” letters to developers due to limited water capacity.

Without expanding the system and constructing additional wells, Wasco’s ability to accommodate new development will be constrained. This not only limits the city’s future housing stock but may also cause growth to shift to neighboring jurisdictions. To support economic vitality and preserve Wasco’s competitiveness, these infrastructure improvements must move forward without delay.

Thanks to Council’s direction and the leadership team’s swift response, including a comprehensive operational review and implementation of a detailed rate study, the fund has since rebounded. The healthy reserves we see today are the outcome of that work. Still, the fund faces upcoming capital pressures that will draw heavily on these reserves if not carefully managed.

To ensure continued service reliability, staff will monitor the fund’s financial performance closely, evaluate route optimization opportunities, and assess the timing and scope of vehicle replacement. As part of long- range planning, it would also be prudent to engage neighboring jurisdictions to understand the benefits and challenges they have experienced after outsourcing sanitation services. Their experiences may provide valuable insight into whether that model could offer cost-effective and sustainable service options for Wasco in the future.

Transit Fund.

The Wasco Transit Fund, like nearly all public transit operations, is very reliant on ongoing State funding to support service delivery. This fact underscores the importance of closely monitoring personnel costs, fuel expenses, and other operating expenditures. It will be critical to ensure that projected revenues are sufficient to support long-term commitments, including new capital investments and additional staffing needs. Without f 35 perc35 perc
ears ago, the fuears a
me, the City was forceme, the City w
nancial stability. ancial stability.
’s swift response, including s swift response, including te study, the fund has since rebstudy, the fund has since reb Still, the fund faces upcoming nd face
anaged. ana
trash collection fleet. Six out oollection fleet. Six out o recommend replacement everyreplacement every
. The cost to replace one trucThe cost to replace one truc caused delays and increased praused delays and increased erations are limited to customeons are limited to custome e cost savings and efficienciescost savings and efficiencies Consultants have recommendeConsultants have recommend
ls to improve efficiency and mas to improve efficiency and ma k that expenditures will outpathat expenditures will o
ed service reliabervice reliab
ortunitiesnities
soso
28 a sustainable funding plan, the City risks compromising transit services that are essential for disadvantaged communities such as Wasco.

This budget is not only balanced but also forward-thinking. It reflects a realistic assessment of the challenges ahead and positions the City to remain flexible as conditions evolve. Through disciplined spending, a focus on essential services, and strategic use of limited resources, the City is prepared to navigate short-term headwinds while remaining aligned with long-term goals.

Staff will continue to monitor economic trends, grant opportunities, and project timelines. With quarterly financial projection reports and capital improvement updates, we are committed to remaining responsive and transparent. This will allow Wasco to adapt as needed and avoid the pitfalls brought about by budgeting optimistically without preparation for revenue and expense realities.

Respectfully,
M. Scott Hurlbert, City Manager
DRAFT
pital Improvement Prital Improv
ere appreciation to the Depaere appreciation to
roughout this process. Their woughout this process. Their sibility, even in the face of econsibility, even in the face of econ king. It reflects a realistic asseseflects a r
s conditions evolve. Through dilve. Th
mited resources, the City is ped resources, the City is p ng-term goals. goals.
omic trends, grant opportunitieic trends, grant opportunitie apital improvement updates, weapital improvement upda
Wasco to adapt as needed anWasco to adapt as needed an
paration for revenue and expenation for revenue and expen none of this would be possibleone of this would be possib guidance has made it possible uidance has made it possible ehalf of the entire organizationehalf of the entire organization 29 GUIDE TO READING AND UNDERSTANDING THE BUDGET

BUDGET PURPOSE
What is an annual budget?
The City of Wasco’s annual budget is essentially a guidebook for achieving the goals for the year set by the Council during an annual strategic planning process. Its primary purpose is to link goals with the resources needed to achieve them. The Council's goals for the fiscal year can be found in the “Budget Message” at the beginning of this document. The budget is based on a fiscal year that runs from July 1 of one year to June 30 of the following year.

Wasco’s budget is not just a compilation of expenses and income for the year but also paints a comprehensive picture of the direction the City is taking as an organization on behalf of the community. As recommended by the Government Finance Officers Association of the United States and Canada (GFOA), the Budget’s organization and content are designed to achieve four key goals:
x Policy document. Sets forth goals and objectives to be accomplished and articulates fundamental principles upon which budget is prepared.
x Fiscal plan. Identifies and appropriates public resources. x Operations guide. Describes basic organizational units and activities of the City. x Communications tool. Provides the community with a blueprint of how public resources are being used.

BUDGET ORGANIZATION
How is the budget laid out?
In meeting the budget goals above, Wasco’s budget is designed to provide complicated financial information about the City in an easy-to-read format. To do this, the Budget is organized into six main sections:
x Introduction (which includes the “BudgetMessage” highlighting key fiscal issues) x City-Wide Financial Summaries
x Fund Financial Schedules
x Capital Improvement Program (CIP) Summary
x Authorized Staffing
x Appendix
The following describes each of these sections.
n Introduction
The Introduction section begins with the Budget Message from the City Manager to the Council that sets forth the key fiscal issues facing the City and how the Budget responds to them. It also outlines top Council goals for the year and provides a general overview of the Budget. The Budget Message is followed by Measure X uses; budget and fiscal policies; this guide to reading and understanding the budget; a listing of key City officials and advisory bodies; and an organization chart.

DRAFT
nb e h abeha
ted States ated States
y goals:goals:
omplished and articulates fundomplished and articula
ources.rces
ational units and activities of theational units and activities of community with a blueprint of honity with a blueprint of ho oals above, Wasco’s budget ise, Wasco’s budget is
eC i t yi na ne a s y - t o - r e a df o r m aCity in an easy-to-read on (which includes the “Budgon (which includes the “
nancial Summariescial Summaries
Schedulesedules
nt Prograrogra

GUIDE TO READING AND UNDERSTANDING THE BUDGET
o Citywide Financial Summaries
This section provides a financial overview of the entire Budget by providing a summary of all funds within the City listed by fund type. This schedule includes each fund’s projected fund balance at the beginning of the year; all budgeted revenues, expenditures and financing sources (uses) for that fund; and projected ending fund balance. This section also includes revenue highlights; appropriations by Department and Fund; Interfund Transfers; and graphics showing revenues and expenditures by fund, and the five-year CIP.
p Fund Financial Schedules
This section is the heart of the Budget, which presents operating budgets by fund:

Governmental Funds
x General Fund
x Special Revenue Funds
x Capital Project Funds
Enterprise Funds
x Wastewater
x Water
x Sanitation (Refuse)
x CNG Station
x Transit Fund
Each fund section provides:
x Summary of services provided
x Strategic issues
x 202425 significant accomplishments
x 2024-25 objectives and initiatives
x 2025-26 significant operating cost changes
x Expenditure detail
x Revenues, expenditures and changes in fund
balance
Added narrative and expenditure detail is provided
for each of the seventeen departments/divisions
within the General Fund:

Community Development
x Planning
x Building Regulation
x Code Compliance
x Economic Development
&LW\ )XQG 7\SHV
*HQHUDO )XQG. Accounts for resources
that are unrestricted in their use.

Accordingly, except for user charges,
these can be allocated by the Council
for any governmental purpose This the
largest fund within the City’s budget
and consists of seventeen departments
or divisions providing a broad range
services from police and fire to streets
and road maintenance.
6SHFLDO 5HYHQXH )XQGV. Account for
restricted funding sources that must be
used and accounted for a specific
purpose.
&DSLWDO 3URMHFW )XQGV Account for the
collection and expenditure of revenues
dedicated for capital improvements,
other than those related to the
Enterprise Funds.
(QWHUSULVH )XQGV Operations included
as enterprise funds are different than
other fund types as they are intended to
be funded solely through user rates or
fees for services (or external revenues
dedicated to that purpose, such as
grant revenues for transit operations).

In that regard, these operations
typically resemble private sector
enterprises.

INTRODUCTION
DRAFT
s by fund:by fu
providedovided
cantcant accomplishmentsaccomplishments
jectivesectiv and initiativesatives
significantsignificant operating costcos cha
detailtail
endituresitures andd chch

AFTAFTFT
&LW\ )XQG 7
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HQH nts for
that are unrestricted in the
Accordingly, e
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nd with
and consists
or division
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GUIDE TO READING AND UNDERSTANDING THE BUDGET
Public Safety
x Fire Services
x Police Services
x Animal Services
Public Works
x Administration & Engineering
x Streets
Support Services
x City Council
x City Manager
x Finance
x Human Resources/Risk Management
x City Attorney
x Fleet Maintenance
x Facilities Maintenance
x Information Technology
q Capital Improvement Program (CIP)
The City prepares a separate, comprehensive five-year CIP document that provides the following information for each project.
x Project description
x Justification
x Graphic of the project or its location
x Goal and policy links
x Project cost by phase: study, design, environmental review, acquisition, construction, construction management
x Project funding source(s)
The CIP also provides a summary of all projects by type and funding source. This summary is provided in this section of the Budget.

The first year of the CIP is adopted with the operating budget. r Authorized Staffing
After contract services for police and fire, staffing is among the City’s top expenditures. This section shows:
x Full-time equivalent staffing positions by department/division x Salary and benefits distribution summary
x Employee benefit summary
s Appendix
This section provides supplemental information about the budget process and the City. x Budget process and calendar
x Appropriations limit description
x General Fund five-year fiscal forecast
x Community information (population, geography, weather, government) x Glossary
x Resolutions adopting the Budget, CIP and Appropriations Limit DRAFT
that provides the fhat prov
nmental review, acquisition, conmental review, acquisition, c of all projects by type and fundf all projects by type and fund s adopted with the operating budopted with the operating bu ffingfing
t services for police and fire, stservices for police and fire, st valent staffing positent staffing pos
fits distributiodistributio
ummarmar

BUDGET AND FISCAL POLICIES
Budget and fiscal policies provide an essential foundation for effective financial decision-making and in protecting the City’s fiscal health, in both the short and long-term. They are the City’s “north star” in guiding the preparation and implementation of budgets and financial plans. They help make tough decisions easier by stating our organizational values before they are placed under stress by adverse circumstances. The City may choose to do something different – effective policies are guides, not straightjackets – but they are a powerful starting point: but for “this,” the City should do what?
They are both preventative and curative: clearly articulated policies help prevent problems from arising in the good times; and help respond to bad times when they do occur. They also help provide financial management continuity as elected officials and staff change. Lastly, they are most powerful when put in place before the need for them arrives.

Stated simply, articulating and then following prudent fiscal policies is the most effective and proven way for the City to ensure its long-term fiscal health.

Each policy is followed by a summary of the City’s compliance status with the policy goal.

BUDGET PURPOSE AND ORGANIZATION
A. Balanced Budget. The City will maintain a balanced budget. This means that:

1. Operating revenues should fully cover operating expenditures, including debt service.

2. Ending fund balance/working capital must meet minimum policy levels or other target levels established by the Council for the fiscal year.

Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this situation, beginning fund balance should only be used to fund capital improvement plan projects or other “one-time,” non-recurring expenditures. (See Fund Balance and Reserves policy for other circumstances when it would be appropriate to use beginning fund balance.)
B. Budget Objectives. Through its Budget, the City will link resources with goals and results by:

1. Identifying community needs for essential services.

2. Organizing the programs required to provide these essential services.

3. Describing programs and activities performed in delivering services.

4. Proposing objectives for improving the delivery of program services.

5. Identifying and appropriating the resources required to perform program activities and accomplish program objectives.

Budgetary emphasis will focus on providing high quality municipal services, recognizing the fundamental importance to the citizens of public safety and properly maintained infrastructure.

C. Measurable Objectives. The Budget will establish measurable program objectives and allow reasonable time to accomplish those objectives.

D. Goal Status Reports. The status of major program objectives will be formally reported to the Council on an ongoing, periodic basis.

DRAFT
e and provand pro
policy goal.olicy goal.
t. This means that:This means that:
expenditures, including debt servicuding d
meet minimum policy levels or othinimum policy levels or oth al expenditures to exceed revenul expenditures to exceed revenu y be used to fund capital improvembe used to fund capital improv ea n dR e s e r v e sea n dR e s e r v e spolicy for other cher c Through its Budget, the City will linhrough its Budget, the Cit community needs for essential seommunity needs for essential se he programs required to pprograms required to
ms and activitiand activiti
imim
33 BUDGET AND FISCAL POLICIES
E. Adequate Maintenance of Existing Assets. The budget will provide sufficient funding for adequate maintenance and orderly replacement of capital plant and equipment. Future maintenance needs for all new capital facilities will be fully costed out and added costs will be recognized and included in future year budget projections.

F. Five-Year Capital Improvement Program. The City will maintain a long-range fiscal perspective through the use of a five-year Capital Improvement Plan.

G. Continued Commitment to Customer Service and Productivity Improvements. Strong customer service and productivity improvements, with a focus on value added services, remain important budgetary goals. Consistent with this goal, the City will strive to pay competitive market level compensation to its employees.

H. Mid-Year Budget Reviews. The Council will formally review the City’s fiscal condition, and amend appropriations if necessary, six months after the beginning of each fiscal year.

Status: In Compliance. These practices are either in place or the Council has adopted a budget process and document for 2025-26 that meets these policy objectives. However, linking resources to outcomes and measuring performance will always be a work in progress, with ongoing improvements.

REVENUE MANAGEMENT
A. Current Revenues for Current Uses; One-Time Revenues for One-Time Purposes. The City will make all current expenditures with current revenues, avoiding procedures that balance current budgets by postponing needed expenditures, accruing future revenues or rolling over short-term debt. The City will avoid using one-time revenues to fund ongoing program costs.

B. Revenue Distribution. The Council recognizes that generally accepted accounting principles for state and local governments discourage the “earmarking” of General Fund revenues, and accordingly, the practice of designating General Fund revenues for specific programs should be minimized in the City's management of its fiscal affairs. In those cases where it does occur, the basis and methodology for earmarking should be clearly articulated in the City’s Budget and Fiscal Policies.

C. Grant Management. Intergovernmental assistance in the form of grants and loans will be used to finance only:

1. Capital improvements that are consistent with the Five-Year Capital Improvement Program (CIP) priorities and can be maintained and operated over time.

2. Technological upgrades or enhancements.

3. Capital acquisition items.

4. Operating programs which either can be sustained over time or have a limited horizon.

5. Other areas as determined by the Council to be in the best interest of the City.

D. Enterprise Fund Fees and Rates. All fees and charges for each enterprise fund (such as Water, Wastewater and Sanitation) will be set at a level that fully supports the direct and indirect costs of the enterprise, including operations, maintenance, capital improvements and debt service, as well as meet any debt service coverage requirements set forth in related bond covenants.

E. Internal Service Funds. All internal service funds will have revenues (intra-City user charges, interest earnings and other income) sufficient to meet all operating and capital expenses. Such revenues shall also be sufficient to maintain minimum reserve targets.

Status: In Compliance. These practices are either in place or the Council has adopted a budget process and document for 2025-26 that meets these policy objectives.

DRAFT
n, ana
dopted a budget procedopted a bu
tcomes and measuring perforomes and measu
ues for One-Time Purposes.ne-Time Th
res that balance current budgets bcurrent b
ver short-term debt. The City will ar short-term debt. The City will gnizes that generally accepted acerally accepted ac
king” of General Fund revenues, ang” of General Fund revenues, a c programs should be minimized inprograms should be minimize basis and methodology for earmaasis and methodology for earma ntergovernmental assistance in thntergovernmental assista rovements that are consistent witovements that are consistent wit ined and operated over time.ned and operated over tim
upgrades or enhancemgrades or enhance
items.ms.
hich ech e
34 BUDGET AND FISCAL POLICIES

USER AND REGULATORY FEE COST RECOVERY
The purpose of this policy is to provide a consistent framework for the analysis and evaluation of user and regulatory fees imposed by the City of Wasco. Topics covered in the policy include:
x Services for which user fees are appropriately considered. x Basis for maximum fee amounts.
x Amount of costs to be recovered from fees.
x Procedures for updating fees.

A. Implementation of Fees. User fees are applied to recover all or a portion of the City’s costs for providing service of individual benefit or cause. “Providing service” means activities at the option of the individual, such as requests for service, or City response to the decisions or actions of the individual, such as regulation.

The wide-ranging application of user and regulatory fees for services of individual benefit or cause enables the general revenue sources of the City to be directed more fully to other services yielding broader community benefit.

User and regulatory fees are managed by nearly every operating function within the City. Areas where user and regulatory fees may be commonly applied include:

1. Regulatory activities, such as review and inspection of land development, construction/building, and improvements to infrastructure, and other areas of code review, compliance, and enforcement

2. Permitting, such as special events and use of public facilities, infrastructure and services.

3. Facility rentals and use of public spaces, such as community centers, recreational sites, parks, and athletic field use.

4. Program participation.

5. Municipal operations providing service of individual benefit/request.

6. Municipal operations responding to individual action.

7. Licensing, billing, records management, and administrative service.

8. Direct-billing City staff time
Refer to the City’sSchedule of User and Regulatory Fees for a complete list of current services for which a user or regulatory fee is imposed.

DRAFT
sc oco
individuandividua
egulation.gulat
ndividual benefit or cause envidual benefit or
yielding broader community beneyielding broader commu
g function within the City. Areas wg function within the City. Areas w on of land development, constructpment,
compliance, and enforcementompliance, and enforcement
e of public facilities, infrastructureic facilities, infrastructure ces, such as community centers, rmmunity centers, r
ing service of individual benefit/reng service of individual benefit/re esponding to individual action.onding to individual action. records management, and adminiecords management, an
City staff timeCity st
ty’sty Schedule of User and RegSchedule of User and
mposed.sed.
35 BUDGET AND FISCAL POLICIES
b. Integrity of City infrastructure, assets, and operations. c. Vulnerable populations.
d. Collection of fees is not feasible or cost-effective.

2. Low. Up to 50% of the Full
Cost of Service
a. The broader public benefits greatly from the individual service provided. b. Larger fee amounts may discourage compliance with City requirements. c. Market sensitivities may negatively impact demand for services deemed important to the character of the community.
d. City policy directs an influence on fee amounts for:
x Concern for low-income participation.
x Concern for specific sectors, such as owner-occupied residences or small business.
x Priority for resident participation, versus non-resident.

3. Moderate. Greater than 50%
of the Full Cost of Service
a. While the individual benefits greatly from service provided, public benefit or public interest in compliance/participation is present. b. Factors described in lower thresholds retain some influence. c. Though service benefits the individual to a high degree, fee levels should be sensitive to the encouragement of current City initiatives.

4. Full. 100% of the Full Cost of
Service
a. Service benefits the individual to a great degree.
b. Service is highly regulatory.
c. Fee amounts do not materially impact compliance or demand. d. Fee amounts for comparable service are in line with other regional communities.
e. The City discourages the activity.

5. Penalty. Greater than Full
Cost Must be a fine/penalty for non-compliance with City code D. Update of Fees

1. Annual Update. The City will update fees annually to ensure fee amounts keep pace with cost inflation experienced by the City. The following cost index will be used as the basis for calculating annual changes to fee amounts:

Consumer Price Index (CPI) for the Los Angeles-Long Beach-Anaheim Metropolitan Statistical Area.

2. Periodic Comprehensive Update. The City will complete a thorough user and regulatory fee study periodically, at least every five years, to determine the full cost of service of each activity included in the City’s Schedule of User and Regulatory Fees. The user fee study will:
a. Analyze the direct and indirect costs associated with existing and new fee-related services provided City-wide. b. Revisit cost recovery thresholds applied to fee-related services. c. Determine updated fee amounts consistent with the cost of service basis and the City’s cost recovery policies at that time.

Cost Recovery Threshold Characteristics of the Service/Activity

1. None. No Recovery of the
Costs of Service Acute interest in protecting:
a. Public safety.

DRA
ull Cost of
a. Service benefits the inervice benefits the in
b. Service is highly reb. Service is highly re
RAFT
a
act demact dema
munity.munit
fee amounts for:fee amoun
articipation.rticipation.
ectors, such as owner-occupied rctors, such as owner-oc ent participation, versus non-resident participation, versus non-resid ndividual benefits greatly from sergreatly
nterest in compliance/participationerest in compliance/participation ors described in lower thresholdsscribed in lower thresholds hough service benefits the individvice benefits the individ sensitive to the encouragemente encouragement
AFT
c. Fee amounts doc. Fee amounts do
d. Fee amountsFee amo
communicommuni
e. The Ce. The CRADR
ter than Fullhan Fu
DDDDD
36 BUDGET AND FISCAL POLICIES
A. Policy Overview. This policy accomplishes two main goals. First, it sets forth specific levels of minimum unassigned fund balance to be maintained for the City's General Fund and a minimum level of available working capital for the City's Water, Wastewater and Sanitation enterprise funds. Secondly, this policy establishes a framework and process for the City to follow if these reserve levels fall below the established minimum.

This Policy provides guidelines for fiscal sustainability through maintaining adequate operational liquidity and should be used in preparing the City’s Annual Operating Budget, Capital Improvement Program, and general financial management of the City. It recognizes the need for exceptions in extraordinary conditions and unforeseeable events while maintaining a goal and path to regain fiscal sustainability when necessary.

This policy is also intended to follow best practices and industry standards, including those issued by the Governmental Finance Officers Association of the United States and Canada (GFOA) in setting reserve levels that adequately address risks such as:

1. Economic uncertainties, local disasters, public heath crises and other financial hardships or downturns in the local or national economy.

2. Contingencies for unseen operating or capital needs.

3. Unfunded liabilities such as pensions.

4. Institutional changes, such as State budget takeaways and unfunded mandates.

5. Cash flow requirements.

B. Objectives. The purpose of this policy is to assist the City in the pursuit of the following equally important objectives:

1. Maintain long-term fiscal sustainability of the General, Water, Wastewater and Sanitation Funds.

2. Meet the short-term liquidity needs of the General, Water, Wastewater and Sanitation Funds.

3. Cultivate a fiscally responsible internal control environment.

4. Help achieve the highest possible credit ratings and lowest possible financing costs when borrowing funds.

C. Budget Integration and Financial Management. The City's Annual Operating Budget and Capital Improvement Plan should be developed to comply with and implement the various aspects of this policy. This includes but is not limited to both the budgeted use of excess unassigned fund balance or available working capital and the rebuilding of the same as needed to maintain compliance with the minimum reserve levels established herein.

Any areas of shortfall or otherwise non-compliance with the minimum reserve levels contained within this policy should be disclosed in the City Annual Operating Budget document and Annual Comprehensive Financial Report, including a response from management on what actions are being taken to bring the City back into compliance with the policy.

MINIMUM FUND BALANCE AND RESERVES
Section 1: Policy
DRAFT
perapera
m, and genm, and ge
unforeseeable eunfore
ards, including those issued by therds, including those issue OA) in setting reserve levels that aOA) in setting reserve levels that a crises and other financial hardshipther fin
needs.ds.
budget takeaways and unfundeddget takeaways and unfunded h i sp o l i c yi st oa s s i s tt h eC i t yi nt hpolicy is to assist the City in th fiscal sustainability of the Generafiscal sustainability of the Gen ort-term liquidity needs of the Genrt-term liquidity needs of the Gen scally responsible internal cy responsible interna
ghest possiblest possible
nn
37 BUDGET AND FISCAL POLICIES
liquidity in these funds is an essential factor in the City's ability to provide these services without interruption. Accordingly, at the end of each fiscal year the City should have a minimum available working capital balance (current assets less current liabilities, minus amounts designated for funding capital projects or other purposes) in each of these enterprise funds at equal or more than 35% of operating and debt service expenditures for that fund. This minimum available working capital balance should be factored into all future user rate studies used to establish utility user rates for these three funds.

C. Internal Service Funds. The City’s internal service funds shall maintain working capital of at least 60 days of operating expenditures.

D. Taking Reserves Below Minimum Policy Levels. There are circumstances where intentionally taking reserves below the established policy levels would be appropriate in responding to the risks that reserves are intended to mitigate and are not considered a violation of this policy. These include one-time uses such as:

1. Making investments in human resources, technology, economic development, productivity improvements and other strategies that will reduce future costs or increase future revenue sources.

2. Reducing ongoing expenditures through the partial or full refinancing of unfunded long-term liabilities.

3. Closing short-term revenue/expenditure gaps.

4. Responding to unexpected expenditure requirements or revenue shortfalls.

5. Meeting one-time cash flow needs as well as normal cash flow needs during the year.

6. Where a forecast shows an ongoing structural gap, providing a strategic bridge to the future.

Any intentional use of reserves that reduces reserve levels below the minimum policy levels shall be specifically approved by the City Council.

Section 2: Minimum Balances
The following amounts are established as the minimum unassigned fund balance for the City's General Fund and minimum available working capital for the City's major utility enterprise funds.

A. General Fund. At the end of each fiscal year, the General Fund should have a minimum unassigned fund balance of at least 35% of operating and debt service expenditures. This represents about 120 days of General Fund operating cash flow and is conservatively based on the risk assessment methodology for setting reserve levels developed by the GFOA.

B. Water, Wastewater and Sanitation Funds. The City operates three major utility enterprise funds: water, wastewater and sanitation, which provide essential public services that are paid for by users of these services. Maintaining adequate DRAFT
vices withvices wit
capital balancecapit
ther purposes) in eachher purpos
res for that fund.s for that fund. This minim
dies used to establish utility userdies used to establish ut hall maintain working capital of at ll maintain working capital of at l . There are circumstances whereThere are circumstances where ate in responding to the risks thatesponding to the risks that se include one-time uses such as:one-time uses such as:

RA
ources, technology, economic deources, technology, economic de re costs or increase future revenue costs or increase future reve nditures through the partial or fullitures through the partial or full m revenue/expenditure gaps.revenue/expenditure ga
g to unexpected expenditure requto unexpected expenditure requ e-time cash flow needs as wec a s hf l o wn e e d sa
shows an ongows an ongo
erv
38 BUDGET AND FISCAL POLICIES
Section 3: Other Assignments/Commitments
A. Future Capital Project or Other Long-Term Goal Assignments or Commitments. The Council may also commit or assign specific General Fund balance levels above the reserve target for future development of capital projects, unfunded liabilities or other long-term goals that it determines to be in the best interests of the City.

B. Other Commitments and Assignments. In addition to the 35% target noted above, unrestricted fund balance levels will be sufficient to meet funding requirements for programs or projects approved in prior years which are carried forward into the new year; debt service reserve requirements; commitments for encumbrances; and other restrictions, commitments or assignments required by contractual obligations, state law or generally accepted accounting principles.

Section 4: Correcting Balances Below the Minimum Balance Whenever the City's Funds with established minimum balances per this policy fall below these minimal levels, the City will strive to restore these balances to the minimum level within five-years. Some actions that may be considered to rectify this situation include the following:

A. General Fund

1. Strategically reducing general fund operating budgets.

2. Updating and improving the City's economic development strategy.

3. Assessing workload and staffing levels to ensure appropriate staffing of General Fund operations, redeploy staffing if necessary.

4. Conduct a revenue study to update General Fund revenue sources that may have fallen behind.

5. Conduct an analysis of General Fund cost allocation to plan to ensure other City funds are paying the appropriate fees for the General Fund services they receive.

6. Identify special revenues or other funds that can help support the General Fund.

B. Water, Wastewater and Sanitation Funds

1. Strategically reduce operations budgets.

2. Initiate a user rate analysis and implement rate changes as needed.

3. Analyze existing debt and possible refinancing options to reduce existing debt service cost.

4. Defer non-essential capital improvement projects until adequate funding can be secured through rate increases, grants or debt issuance.

As revenues versus expenditures improve, the City will allocate at least half to reserve restoration, with the balance available to fund asset replacements, unfunded liabilities, capital improvement projects, service level restorations or new operating programs.

Section 5: Use of Balances Exceeding the Minimum Balance At times, the City may find itself with unassigned General Fund balances and/or available working capital in the Water, Wastewater and Sanitation funds that exceed the minimums established by this policy. This policy does not require or recommend that those additional reserve funds be spent down but it does establish the following guidelines regarding the potential use of those funds.

DRAFT
elow these minimow th
ons that may be consons that ma
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ure appropriate staffing of Generaappropriate staffing of Genera General Fund revenue sources thvenue sources th
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nues or other funds that can helpor other funds that can help er and Sanitation Fundsr and Sanitation Fu
ally reduce operations budgets.lly reduce operations budg ate analysis and impnalysis and im
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39 BUDGET AND FISCAL POLICIES
A. Excess reserve funds are not to be used for new or existing recurring expenses except on a short-term basis.

B. Investment of these funds on a longer-term basis, in compliance with the City's Investment Policy, should be considered to provide an ongoing source of recurring investment income for the City.

C. Assignment or use of these funds should be considered for early partial or full retirement of existing debt or other unfunded long-term liabilities.

D. A review of the one-time capital improvements needed within the City should be considered to identify and prioritize potential capital projects. Once potential projects have been identified, assignment or use of these funds should be considered for these one-time capital improvement projects.

Status: In Compliance. After assigning $ million for potential labor housing complex demolition and site clean-up costs, the projected unassigned General Fund balance at June 30, 202 5 is % of operating expenditures.

FINANCIAL REPORTING AND BUDGET ADMINISTRATION
A. Annual Reporting. The City will prepare annual financial statements as follows:

1. In accordance with best practices and industry standards, the City will contract an annual audit by a qualified independent certified public accountant. The City will strive for an unqualified auditors’ opinion.

2. The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the GFOA’s Award for Excellence in Financial Reporting program.

3. The City will issue audited financial statements within 180 days after year-end.

B. Interim Reporting. The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff. This includes on-line access to the City’s financial management system; monthly reports to program managers; more formal quarterly reports to the Council and Department Heads; mid-year budget reviews; and interim annual reports.

C. Budget Administration. The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. Council approval is required for all new appropriations from fund balance/working capital.

The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.

D. Agenda Report Review. A Fiscal Impact Statement will be provided with each staff report submitted to the Council as part of the agenda packet.

Status: In Compliance. These practices are in place.

DRAFT
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complexcomplex demolitiondem and
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tatements as follows:ements as follows:
tandards, the City will contract antandards, the City will contract City will strive for an unqualified awill strive for an unqualified a ccounting principles in preparing itnciples in preparing it OA’s Award for Excellence in Finaxcellence in Fina
ancial statements within 180 daysancial statements within 180 day y will prepare and issue timely intll prepare and issue timely int ne access to the City’s financial maccess to the City’s financial m y reports to the Council and Deparreports to the Council and Dep nistration.istratio The Council may amencil may amen
uncil members. Council approvuncil members. Council ap
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40 BUDGET AND FISCAL POLICIES

HUMAN RESOURCE MANAGEMENT
A. Regular Staffing

1. Unless otherwise approved by the Council to achieve one-time budgetary savings, the budget will fully appropriate the resources needed for authorized regular staffing and will limit programs to the regular staffing authorized.

2. Regular employees will be the core work force and the preferred means of staffing ongoing, year-round program activities that should be performed by full-time City employees rather than independent contractors. The City will strive to provide competitive compensation and benefit schedules for its authorized regular workforce. Each regular employee will:
a. Fill an authorized regular position.
b. Be assigned to an appropriate bargaining unit.
c. Receive salary and benefits consistent with labor agreements or other compensation plans.

3. To manage the growth of the regular work force and overall staffing costs, the City will follow these procedures:
a. The Council will authorize all regular positions.
b. Human Resources will coordinate and approve the hiring of all regular and temporary employees. c. All requests for additional regular positions will include evaluations of:
x The necessity, term and expected results of the proposed activity. x Staffing and materials costs including salary, benefits, equipment, uniforms, clerical support and facilities. x The ability of private industry to provide the proposed service. x Additional revenues or cost savings that may be realized.

4. Staffing and contract service cost ceilings will limit total expenditures for regular employees, temporary employees, and independent contractors hired to provide operating and maintenance services.

B. Temporary Staffing

1. The hiring of temporary employees will not be used as an incremental method for expanding the City's regular workforce.

2. Temporary employees include all employees other than regular employees, elected officials and volunteers.

Temporary employees will generally augment regular City staffing as extra-help employees, seasonal employees, contract employees, interns and work-study assistants.

The City Manager and Department Heads will encourage the use of temporary rather than regular employees to meet peak workload requirements, fill interim vacancies and accomplish tasks where less than full-time, year-round staffing is required. Under this guideline, temporary employee hours will generally not exceed 50% of a regular, full- time position (1,000 hours annually). There may be limited circumstances where the use of temporary employees on an ongoing basis in excess of this target may be appropriate due to unique programming or staffing requirements.

However, any such exceptions must be approved by the City Manager based on the review and recommendation of the Human Resources Manager.

3. Contract employees are defined as temporary employees with written contracts approved by the City Manager who may receive approved benefits depending on hourly requirements and the length of their contract. Contract DRAFT
or other compensation plans.or other compensation
staffing costs, the City will follow tstaffing costs, the City will follow t ve the hiring of all regular and temregular
ons will include evaluations of:will include evaluations of:
cted results of the proposed activitof the proposed activ sts including salary, benefits, equis including salary, benefits, equi industry to provide the proposedndustry to provide the propose nues or cost savings that may be res or cost savings that may be r act service cost ceilings will limit toct service cost ceilings w nt contractors hired to provide opet contractors hired to provide op affingaffing
emporary employees worary employees
nclcl
41 BUDGET AND FISCAL POLICIES
employees will generally be used for medium-term (generally between six months and two years) projects, programs or activities requiring specialized or augmented levels of staffing for a specific period.

The services of contract employees will be discontinued upon completion of the assigned project, program or activity.

Accordingly, contract employees will not be used for services that are anticipated to be delivered on an ongoing basis.

C. Overtime Management

1. Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.

2. All overtime must be pre-authorized by a department head or delegate unless it is assumed pre-approved by its nature. For example, overtime that results when an employee is assigned to standby and/or must respond to an emergency or complete an emergency response.

3. Departmental operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures.

4. When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will consider:
a. The duration that additional staff resources may be needed. b. The cost of overtime versus the cost of additional staff. c. The skills and abilities of current staff.
d. Training costs associated with hiring additional staff. e. The impact of overtime on existing staff.

D. Independent Contractors
Independent contractors are not City employees. They may be used in two situations:

1. Short-term, peak workload assignments to be accomplished using personnel contracted through an outside temporary employment agency (OEA). In this situation, it is anticipated that City staff will closely monitor the work of OEA employees and minimal training will be required. However, they will always be considered the employees of the OEA and not the City. All placements through an OEA will be coordinated through Human Resources and subject to the approval of the Human Resources Manager.

2. Construction of public works projects and delivery of operating, maintenance or specialized professional services not routinely performed by City employees. Such services will be provided without close supervision by City staff, and the required methods, skills and equipment will generally be determined and provided by the contractor. Contract awards will be guided by the City's purchasing policies and procedures.

Status: In Compliance
ti sa s s uis assu
standby and/standby a
overtime costs and departmentsovertime costs and dep
affing, the use of overtime as an affing, the use of overtime as an a may be needed.may
additional staff.onal staff.
f.
ing additional staff.sta
sting staff.g
re not City employees. They mayye m p l o y e e s .T h e ym a y k workload assignments to be acck workload assignments to be ac mployment agency (OEA). In thismployment agency (OEA). In this loyees and minimal training will boyees and minimal training will b ot the City. All placements theC i t y .A l lp l a c e m e n t f the Human Resourcee Human Resourc
cw o r k sporks p
Cityity
42 BUDGET AND FISCAL POLICIES

CAPITAL IMPROVEMENT MANAGEMENT
A.CIP Projects: $10,000 or More. Construction projects and equipment purchases that cost $10,000 or more will be included in the Capital Improvement Plan CIP); minor capital outlays of less than $10,000 will be included with the operating program budgets.

B.CIP Purpose. The purpose of the CIP is to systematically plan, schedule, and finance capital projects to ensure cost- effectiveness as well as conformance with established policies. The CIP is a five-year plan organized into the same functional groupings used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace or enhance existing facilities, equipment or infrastructure; and capital facility projects that significantly expand or add to the City's existing fixed assets.
& Project Manager. Every CIP project will have a project manager who will prepare the project proposal, ensure that required phases are completed on schedule, authorize all project expenditures, ensure that all regulations and laws are observed, and periodically report project status.
' CIP Review Committee. Headed by the Finance Director, Committee will review project proposals, evaluate the draft CIP budget document, make recommendations to the City Manager and report CIP project progress on an ongoing basis

TXDUWHUO\
. Members include the Finance Director, Public Works Director and Community Development Director. ( CIP Phases. The CIP will emphasize project planning, with projects progressing through up to nine of the following phases:
Study. Concept design, site selection, feasibility analysis, schematic design, environmental determination, property appraisals, scheduling, grant application, grant approval, specification preparation for equipment purchases. Environmental Review. EIR preparation, other environmental studies. Real Property Acquisitions. Property acquisition for projects, if necessary. Site Preparation. Demolition, hazardous materials abatements, other pre-construction work. Design. Final design, plan and specification preparation and construction cost estimation. Construction. Construction contracts.
Construction Management. Contract project management and inspection, soil and material tests, other support services during construction.
Equipment Acquisitions. Vehicles, heavy machinery, computers, office furnishings and other equipment items acquired and installed independently from construction contracts.

Debt Service. Installment payments of principal and interest for completed projects funded through debt financings.

Generally, it will become more difficult for a project to move from one phase to the next. As such, more projects will be studied than will be designed; and more projects will be designed than will be constructed or purchased during the term of the CIP.

F.CIP Appropriation. The City’s annual CIP appropriation for study, environmental review, real property acquisition, site preparation, design, construction, construction management, acquisition and debt service is based on the projects and phases approved by the Council through adoption of the Budget. Adoption of the CIP appropriation does not automatically authorize funding for specific project phases. This authorization generally occurs only after the preceding project phase has been completed and approved by the Council and costs for the succeeding phases have been fully developed.

DRAFT
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urere thatthat alla
illll reviewevi projectject proposals,pro ev
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ectorector and CommunityC Developmevelopme
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ility analysis,analysis, schematic design,esign, ee
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molition, hazardoushazardous materialsmaterials abatabat esign,sign, planplan andand specificationspecification prepapre tion.ion. ConstructionCo contracts.ntrac
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43 BUDGET AND FISCAL POLICIES
Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:

1. Eliminate the project.

2. Defer the project for consideration to the next Financial Plan period.

3. Rescope or change the phasing of the project to meet the existing budget.

4. Transfer funding from another specified, lower priority project.

5. Appropriate additional resources as necessary from fund balance.

G. CIP Budget Carryover. Appropriations for CIP projects lapse three years after budget adoption. Projects which lapse from lack of project account appropriations may be resubmitted for inclusion in a subsequent CIP. Project accounts, which have been appropriated, will not lapse until completion of the project phase.

H. General Plan Consistency Review. In accordance with Government Code Section 65103(c), the Planning Commission will review the CIP for consistency with the General Plan and provide its findings to the Council.

Status: In Compliance

CAPITAL FINANCING AND DEBT MANAGEMENT
A. Capital Financing

1. The City will consider the use of debt financing only for one-time capital improvement projects and only under the following circumstances:
a. When the project’s useful life will exceed the term of the financing. b. When project revenues or specific resources will be sufficient to service the long-term debt.

2. Debt financing will not be considered appropriate for any recurring purpose such as current operating and maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation.

3. Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes or developer agreements when benefits can be specifically attributed to users of the facility. Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.

4. While development impact fees can be a major funding source in financing capital project improvements, revenues from these fees are subject to significant fluctuation based on the rate of new development. Accordingly, the following guidelines will be followed in designing and building projects funded with development impact fees:
a. The availability of impact fees in funding a specific project will be analyzed on a case-by-case basis as bid specifications or contract awards are submitted for approval. b. If adequate funds are not available at that time, the Council will make one of two determinations:
x Defer the project until funds are available.
x Based on the high-priority of the project, advance funds from the General Fund or appropriate enterprise fund, which will be reimbursed as soon as funds become available. Repayment of advances should be the first use of development impact fee funds when they become available.

DRAFT
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de Section 65103(c), thee Section 651
ts findings to the Council.sf i n d i n g st ot h eC o u ncing only for one-time capital impy for one-time capital imp e will exceed the term of the finane will exceed the term of or specific resources will be sufficir specific resources will be suffi be considered appropriate for anyonsidered appropriate for any ditures. The issuance of short-tertures. The issuance of short-ter s limitation.s limitation.
provements will be financed primaprovements will be financed prima agreements when benefits caagreements when benefit
hould be created and imdb ec r e a t e da n di
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44 BUDGET AND FISCAL POLICIES

5. The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:

Factors Favoring Pay-As-You-Go Financing
a. Current revenues and adequate fund balances are available or project phasing can be accomplished. b. Existing debt levels adversely affect the City's credit rating. c. Market conditions are unstable or present difficulties in marketing.

Factors Favoring Long Term Financing
d. Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings.
e. The project securing the financing is of the type that will support an investment grade credit rating. f. Market conditions present favorable interest rates and demand for City financings. g. A project is mandated by state or federal requirements, and resources are insufficient or unavailable. h. It is a high-priority that is immediately required to meet or relieve service or capacity needs and current resources are insufficient or unavailable.

B. Budget Integration and Policy Links
The decision to incur new indebtedness should be integrated with the adopted Operating Budget and Capital Improvement Plan (CIP). While CIP projects may surface independently from the budget process, they will typically be an integral part of the adopted CIP. Moreover, projects in the CIP typically have strong policy links to the General Plan, Special Plans, adopted facility or infrastructure plans and other policy documents. Annual debt service requirements will be included in the Operating Budget.

C. Sources of Capital Financing

1. Cash Funding. The City funds a significant portion of its CIP on a “pay-as-you-go” basis. As part of a “pay as you go” strategy, the City will first look for grant funding for capital projects.

2. Interfund Borrowing. The City may borrow internally from other funds with surplus cash instead of issuing bonded debt. The purpose of interfund borrowing is to finance high priority needs and reduce costs of interest, debt issuance and/or administration. Purposes warranting the use of this type of borrowing could include short-term cash flow imbalances due to grant terms, interim financing pending the issuance of bonds or long-term financing in lieu of bonds. The City funds from which the money is borrowed shall be repaid with interest based upon the earning rate of the City’s investment pool. The Finance Director shall also exercise due diligence to ensure that it is financially prudent for the Fund making the loan. Interfund loans will be evaluated on a case-by-case basis. Any borrowing between two City funds which exceeds 24 months requires a repayment schedule approved by the Council.

3. Bank Loans, Lines of Credit and Direct Placements . While not a common method of financing capital projects, financial institution credit or other direct placements may be evaluated on a case-by-case basis where the advantages over other methods are compelling.

4. State and Federal Loans. The City will evaluate State and Federal loan programs, including but not limited to loans such as the State Water Resources Control Board’s revolving fund loans for the construction of water and wastewater infrastructure projects.

5. Other Loan Programs. The City may consider other loan programs on a case-by-case basis where the advantages over other methods are compelling.
o that long-that long
an investment grade creditn investment gr
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and resources are insufficient or uand resources are insufficient or u meet or relieve service or capacityet or relieve service or capacity be integrated with the adopted Ograted with the adopted O s may surface independently frome independently from
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astructure plans and other policy dstructure plans and othe et.et.
ing
The City funds a significant portionhe City funds a significant port he City will first look for grant fundhe City will first look for grant fund BorrowingBorrowing.T h eC i t ym a yb o r rmay
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45 BUDGET AND FISCAL POLICIES

6. Equipment Lease Purchase Agreements. The City may consider lease-purchase agreements for long-lived assets such as backhoes and trash trucks.

7. Bond Financing. The City may issue any bonds that are allowed under federal and state law, including but not limited to general obligation bonds, certificates of participation, revenue bonds, lease-revenue bonds, assessment district bonds and special tax bonds.

While conduit financings do not constitute a general obligation of the issuer, the same level of due diligence prior to bond issuance is required as outlined Section F below. The City will consider requests for assessment or special tax district formation on a case-by-case basis as outlined in Section G below.

D. Joint Powers Authority (JPA). In addition to the long and short-term financing instruments described above, the City may also consider joint arrangements with other governmental agencies when a project serves the public interest beyond City boundaries.

E. Debt Management

1. The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.

2. An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service.

3. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due to market volatility or the use of an unusual or complex financing or security structure.

4. The City’s financing team (such as financial advisor, bond counsel and trustee) will typically be selected through a competitive request for proposal (RFP) process for a multi-year, program-based term in providing ongoing advice and understanding of City needs.

5. The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost- effectiveness.

6. The City will monitor all forms of debt annually coincident with the City's Budget preparation and review process and report concerns and remedies, if needed, to the Council.

7. The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.

8. The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).

9. In accordance with generally accepted accounting principles and the City internal control procedures, the Finance Director is responsible for ensuring bond proceeds are spent for the intended purposes identified in the bond documents and that the proceeds are spent in the time frames identified in the tax certificate prepared by the City’s bond counsel.

10. For any applicable debt issued after January 2017, the City will file annual debt transparency reports with the California Debt and Investments Advisory Commission in accordance State Government Code Section 8855.

DRAFT
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en a project seen a p
erm financings except when markerm financings except when marke each long-term financing which afinancin
This analysis will also address thThis analysis will also address t ngs on a competitive basis. Howepetitive basis. Howe
unusual or complex financing orunusual or complex financing or uch as financial advisor, bond couuch as financial advisor, bond cou roposal (RFP) process for a multioposal (RFP) process for a multi needs.
ek an investment grade rating (Baek an investment grade rating (B nts such as letters of credit or insuts such as letters of credit or insu ess.ess.
onitor all forms of debor all forms of de
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46 BUDGET AND FISCAL POLICIES
F. Debt Capacity

1. General Purpose Debt Capacity. The City will carefully monitor its levels of general-purpose debt. Because the City’s general purpose debt capacity is limited, it is important that general purpose debt financing is only used for high-priority projects where the City cannot reasonably use other financing methods for two key reasons:
a. Funds borrowed for a project today are not available to fund other projects tomorrow. b. Funds committed for debt repayment today are not available to fund operations in the future.

In evaluating debt capacity, general-purpose annual debt service payments should not exceed 10% of General Fund revenues.

2. Enterprise Fund Debt Capacity. The City will set enterprise fund rates at levels needed to fully cover debt service requirements (including any coverage requirements) as well as operations, maintenance, administration and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City’s rate review and setting process.

G. Land-Based Financings

1. Public Purpose. The City will consider formation of land-based financing districts in accordance with the State’s assessment law or the Mello-Roos Community Facilities Act. There will be a clearly articulated public purpose in forming an assessment or special tax district in financing public improvements. This should include a finding by the Council as to why this form of financing is preferred over other funding options such as impact fees, reimbursement agreements or direct developer responsibility for the improvements.

2. Eligible Improvements. Except as otherwise determined by the Council when proceedings for district formation are commenced, preference in financing public improvements through an assessment or special tax district shall be given for those public improvements that help achieve clearly identified community facility and infrastructure goals in accordance with adopted facility and infrastructure plans as set forth in key policy documents such as the General Plan, Specific Plan, Facility or Infrastructure Master Plans, or Capital Improvement Plan.

Such improvements include study, design, construction and/or acquisition of:
a. Public safety facilities.
b. Water supply, distribution and treatment systems.
c. Waste collection and treatment systems.
d. Major transportation system improvements, such as freeway interchanges; bridges; intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths. e. Storm drainage, creek protection and flood protection improvements. f. Parks, trails, community centers and other recreational facilities. g. Open space.
h. Cultural and social service facilities.
i. Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems.

School facilities will not be financed except under appropriate joint community facilities agreements or joint exercise of powers agreements between the City and school districts.

3. Active Role. Even though land-based financings may be a limited obligation of the City, the City will play an active role in managing the district. This means that the City will select and retain the financing team, including the financial advisor, bond counsel, trustee, appraiser, disclosure counsel, assessment engineer and underwriter. Any costs incurred by the City in retaining these services will generally be the responsibility of the property owners or DRAFT
vels neededels neede
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-based financing districts in accorbased financing districts in accor ies Act. There will be a clearly arthere will b
ancing public improvements. Thisprovem
erred over other funding options sured over other funding options s yf o rt h ei m p r o v e m e n t s .the improvem
therwise determined by the Councmined by the Counc
ng public improvements through ag public improvements through a ments that help achieve clearly ideents that help achieve cle cility and infrastructure plans as scility and infrastructure plans as s ity or Infrastructure Master Plansy or Infrastructure Master Plans ts include study, design, construcs include study, design, safety facilities.afety
r supply, distribution and treatmer supply, distribution and treatme collection and treatment sysection and treatment
sportation system imprtation system im
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eekek
47 BUDGET AND FISCAL POLICIES
developer; will be advanced via a deposit when an application is filed; or will be paid on a contingency fee basis from the proceeds from the bonds.

4. Credit Quality. When a developer requests district formation, the City will carefully evaluate the applicant’s financial plan and ability to carry the project, including the payment of assessments and special taxes during build-out. This may include detailed background, credit and lender checks, and the preparation of independent appraisal reports and market absorption studies. For districts where one property owner accounts for more than 25% of the annual debt service obligation, a letter of credit further securing the financing may be required.

5. Reserve Fund. A reserve fund should be established in the lesser amount of: the maximum annual debt service; 125% of the annual average debt service; or 10% of the bond proceeds.

6. Value-to-Debt Ratios. The minimum value-to-date ratio should generally be 4:1. This means the value of the property in the district, with the public improvements, should be at least four times the amount of the assessment or special tax debt. In special circumstances, after conferring and receiving the concurrence of the City’s financial advisor and bond counsel that a lower value-to-debt ratio is financially prudent under the circumstances, the City may consider allowing a value-to-debt ratio of 3:1. The Council should make special findings in this case.

DRAFT
be 4:1. This meae4 : 1
four times the amountfour times th
ving the concurrence of the Cng the concurren
cially prudent under the circumstaially prudent under the c ould make special findings in thisuld make special findings in this 48 BUDGET AND FISCAL POLICIES

7. Appraisal Methodology. Determination of value of property in the district shall be based upon the full cash value as shown on the ad valorem assessment roll or upon an appraisal by an independent Member Appraisal Institute (MAI).

The definitions, standards and assumptions to be used for appraisals shall be determined by the City on a case-by- case basis, with input from City consultants and district applicants, and by reference to relevant materials and information promulgated by the State of California, including the Appraisal Standards for Land-Secured Financings prepared by the California Debt and Investment Advisory Commission.

8. Capitalized Interest During Construction. Decisions to capitalize interest will be made on case-by-case basis, with the intent that if allowed, it should improve the credit quality of the bonds and reduce borrowing costs, benefiting both current and future property owners.

9. Maximum Burden. Annual assessments (or special taxes in the case of Mello-Roos or similar districts) should generally not exceed 1% of the sales price of the property; and total property taxes, special assessments and special taxes payments collected on the tax roll should generally not exceed 2%.

10. Benefit Apportionment. Assessments and special taxes will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed to—each parcel with respect to its financed improvement. Any annual escalation factor should generally not exceed 2%.

11. Special Tax District Administration. In the case of Mello-Roos or similar special tax districts, the total maximum annual tax should not exceed 110% of annual debt service. The rate and method of apportionment should include a back-up tax in the event of significant changes from the initial development plan and should include procedures for prepayments.

12. Foreclosure Covenants. In managing administrative costs, the City will establish minimum delinquency amounts per owner, and for the district as a whole, on a case-by-case basis before initiating foreclosure proceedings.

13. Impact on the City Bonding Capacity. The City will consider the effect of assessments or special taxes on the City’s ability to issue bonds or other property-based tax measures.

14. Adjustment of Development Impact Fees. Assessment and special tax districts can fund public facilities or infrastructure improvements otherwise funded with the City’s development impact fees or project-specific exactions.

In such cases, the area’s development impact fee obligations will be adjusted proportionately.

15. Special Tax Consultant. As part of special tax district formations, the City will retain a special tax consultant to prepare a report that recommends a special tax rate and method for the proposed district and evaluates the special tax proposed to determine its ability to adequately fund identified public facilities, City administrative costs and services (if applicable) and other related expenditures.

16. Disclosure to Bondholders. In general, each property owner who accounts for more than 10% of the annual debt service or bonded indebtedness must provide ongoing disclosure information annually as described under SEC Rule 15(c)-12.

17. Disclosure to Prospective Purchasers. Full disclosure about outstanding balances and annual payments should be made by the seller to prospective buyers at the time that the buyer bids on the property. It should not be deferred to after the buyer has made the decision to purchase. When appropriate, applicants or property owners may be required to provide the City with a disclosure plan.

H. Conduit Financings

1. The City will consider requests for conduit financing (use of the City’s tax-exempt status by other agencies in issuing their own bonds that do not incur any repayment obligation by the City) on a case-by-case basis using the following criteria:

DRAFT
Roos oRoos o
y taxes, specitaxes, spe
pportioned according to a formuportioned according t
received by—or burden attributedreceived by—or burden attribut tion factor should generally not exon factor should generally not ex Mello-Roos or similar special tax do-Roos or similar sp service. The rate and method ofate and
from the initial development plan aom the initial development plan g administrative costs, the City wilve costs, the City wil le, on a case-by-case basis beforon a case-by-case basis befor g Capacity.g Capacity. The City will considerThe City will conside ds or other property-based tax mes or other property-based tax me velopment Impact Fees.elopment Impact Fee Assess
mprovements otherwise funded witprovements otherwise funded w s, the area’s development impacts, the area’s development impact ax Consultant.onsulta As part of speof
ort that recommends ahat recommends a
determine its abilmine its abil
e) and othnd oth
49 BUDGET AND FISCAL POLICIES
a. The City’s bond counsel will review the terms of the financing and render an opinion that there will be no liability to the City in issuing the bonds on behalf of the applicant. b. There is a clearly articulated public purpose in providing the conduit financing. c. The applicant is capable of achieving this public purpose.

2. This means that the review of requests for conduit financing will generally be a two-step process:
a. First asking the Council if they are interested in considering the request and establishing the ground rules for evaluating it.
b. And then returning with the results of this evaluation and recommending approval of appropriate financing documents if warranted.

This two-step approach ensures that the issues are clear for both the City and applicant, and that key policy questions are answered.

3. The workscope necessary to address these issues will vary from request to request, and accordingly will have to be determined on a case-by-case basis. Additionally, the City should generally be fully reimbursed for its costs in evaluating the request; however, this should also be determined on a case-by-case basis.

I. Enhanced Infrastructure Financing District (EIFD)

1. EIFD financing should be considered for public facility or infrastructure improvements that confer Citywide and/or regional benefits. This may include the “City share” of infrastructure included in the City’s development impact fees.

2. Unless there is a Development Agreement in place that provides otherwise, EIFDs should not be used to fund real estate projects’ proportional share of infrastructure costs otherwise included in the City’s development impact fees or charged as project-specific exactions (such as subdivision improvements).

3. City should consider EIFDs when more than one local government jurisdiction is participating to produce maximum benefit.

4. At the time of formation of the EIFD (or if changes to the EIFD are contemplated), the City should require a fiscal impact analysis to determine if an EIFD is fiscally prudent and analyze opportunity cost to the City’s General Fund.

DRAFT
approval ofapproval o
e City and applicant, and that ke City and applicant
ry from request to request, and acy from request to request, and ac City should generally be fully reimys h o u l dg e n e r a l l yb ed e t e r m i n e do nac a s e - b y - c a s ebon a ca FD)
or public facility or infrastructure imity or infrastructure im the “City share” of infrastructure inf infrastructure in nt Agreement in place that providet Agreement in place that provi al share of infrastructure costs othal share of infrastructure costs oth cific exactions (such as subdivisioc exactions (such as subdivisio ider EIFDs when more than one loder EIFDs when more than one e of formation of the EIFD (or ife of formation of the EIFD sis to determine if an EIFo determine if an E
50 BUDGET AND FISCAL POLICIES
J. Refinancings

1. General Guidelines. Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within federal tax law constraints) under the following conditions:
a. There is a net economic benefit.
b. It is needed to modernize covenants that are adversely affecting the City’s financial position or operations. c. The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.

2. Standards for Economic Savings. In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved. a. Refinancings that produce net present value savings of less than five percent will be considered on a case-by- case basis, provided that the present value savings are at least three percent (3%) of the refunded debt. b. Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.

Status: In Compliance
DRAFT
ngs willngs will
be achieved.be ac
five percent will be consideive percent will
st three percent (3%) of the refust three percent (3%) o ), or with negative savings, will no, or with negative savings, will no 51 Projected FY2025-26 FY2025-26 FY2025-26 FY2025-26 Projected Fund Balances July 1, 2025 Revenues Appropriations Transfers In Transfers Out June 30, 2026 GENERAL 30,315,321 17,241,196 17,858,915 5,641,670 7,876,662 27,462,610

SPECIAL REVENUE
TRANSPORTATION DEVELOPMENT ACT (985,256) 3,099,235 1,451,631 - 662,348 - LIGHTING AND LANDSCAPING MAINT DIST 145,336 194,400 240,729 - - 99,007 EMERGENCY RESPONSE 1,567 - - - - 1,567 SEWER LIFT STATION DISTRICT 217,312 12,500 9,853 - - 219,959 COMMUNITY FACILITIES DISTRICT-7373 125,000 125,000 COMMUNITY FACILITIES DISTRICT-7311 2,858 95,000 562 - 93,500 3,796 GAS TAX 1,130,293 1,393,750 1,030,000 - 702,350 791,693 ARPA - 40,000 - - 40,000 PARK IMPACT - 10,000 - - - 10,000 TRAFFIC IMPACT 2,500 85,000 2,500 - - 85,000 TRAFFIC SAFETY 12,482 12,000 2,000 - - 22,482 PERMANENT LOCAL HOUSING - PLHA 133,360 - 130,246 3,114 COPS 287,768 175,000 - - 179,277 283,491 CDBG 1,656,487 - - - - 1,656,487 CALHOME 2,670,781 - - - - 2,670,781 HOME 1,189,085 - - - - 1,189,085 BEGIN 98,339 - - - - 98,339 TOTAL SPECIAL REVENUE 6,687,912 5,241,885 2,867,521 - 1,637,475 7,174,801

TRAFFIC IMPACT

PARK IMPACT - - - TOTAL CAPITAL PROJECTS (98,700) 5,921,364 11,087,199 4,982,419 - (282,116)

ENTERPRISE
WASTEWATER 8,140,968 2,912,663 3,321,217 - 368,921 7,363,492 WATER 18,336,688 31,097,880 32,455,478 - 363,975 16,615,115 SANITATION 7,520,790 5,217,408 5,914,471 103,061 827,824 6,098,963 CNG FUELING STATION 349,795 110,500 467,273 100,000 - 93,022 PUBLIC TRANSIT 1,709,227 3,673,170 3,442,533 247,707 - 2,187,570 TOTAL ENTERPRISE 36,057,467 43,011,621 45,600,972 450,768 1,560,720 32,358,163

TRUST & AGENCY

SUCCESSOR AGENCY TO RDA - - - - - -

WASCO PUBLIC FINANCING AUTHORITY - - - - - -

TOTAL TRUST & AGENCY - - - - - - TOTAL FUND BALANCE 72,961,999 71,416,066 77,414,608 11,074,857 11,074,857 66,713,457

CITYWIDE FINANCIAL SUMMARIES
DRDRAF
7,199
2,912,663
097,880 32,455,4
17,4 5,914,471
0,500 7,27
1,709,227 170
AFT
2,867 1,637
FT
-

-
- -

36,057,467 21
-

-
72 DRAFT
52 PERSONNEL OPERATING CAPITAL

SERVICE TRANSFERS AND

G&A ALLOCATIONS
TOTAL

APPORTIONMENT

GENERAL FUND
SUPPORT SERVICES 2,580,090 2,579,733 10,000 91,447 5,261,270 PUBLIC SAFETY 5,072,621 1,812,424 30,000 555,910 7,470,955 PUBLIC WORKS 1,630,397 886,984 92,426 509,114 3,118,920 COMMUNITY DEVELOPMENT 1,320,157 340,176 - 347,437 2,007,770 TOTAL GENERAL FUND 10,603,264 5,619,317 132,426 1,503,908 17,858,915

SPECIAL REVENUE
LIGHTING AND LANDSCAPING MAINTENANCE DISTRICT 147,079 93,650 - - 240,729 TRAFFIC SAFETY - 2,000 - - 2,000 COMMUNITY FACILITIES DISTRICT-7373 - - - - - COMMUNITY FACILITIES DISTRICT-7311 - 350 - 212 562 SEWER LIFT STATION - 8,050 - 1,803 9,853

PARK IMPACT - - - - - GAS TAX - - 1,030,000 - 1,030,000 TRANSPORTATION DEVELOPMENT ACT - - 1,451,631 - 1,451,631 PERMANENT LOCAL HOUSING - PLHA 89,207 39,600 128,807

CDBG - - - - -

CALHOME - - - - -

HOME - - - - - TOTAL SPECIAL REVENUE 236,286 143,650 2,481,631 2,016 2,863,582

CAPITAL PROJECTS
CAPITAL PROJECTS - - 11,087,199 - 11,087,199

WASTEWATER CAPITAL

WATER CAPITAL
SANITATION CAPITAL - 2,500 - - 2,500

CNG CAPITAL

TRANSIT CAPITAL - - - - - TOTAL CAPITAL PROJECTS - 2,500 11,087,199 - 11,089,699

ENTERPRISE
WASTEWATER 1,639,109 733,700 415,000 533,408 3,321,217 WATER 1,501,844 1,664,900 28,700,160 588,573 32,455,478 SANITATION 2,165,092 1,400,500 1,332,242 1,016,637 5,914,471 CNG STATION 19,964 126,000 295,000 26,310 467,273 TRANSIT 592,787 129,900 2,570,369 149,477 3,442,533 TOTAL ENTERPRISE 5,918,796 4,055,000 33,312,771 2,314,405 45,600,972

TRUST & AGENCY

SUCCESSOR AGENCY TO RDA - - - - -

WASCO PUBLIC FINANCING AUTHORITY - - - - -

TOTAL TRUST & AGENCY - - - - - TOTAL APPROPRIATIONS 16,758,347 9,820,467 47,014,027 3,820,329 77,413,169 Appropriations by Fund
DRA

1,5

RAFT
2 ,650
- 11,087,199
0 AFT

-
,030,
1,45
00 -

- -
DRAFT
53 REVENUES

TAXES AND FRANCHISE FEES
GENERAL PROPERTY TAX $853,461 $856,795 $875,000 $866,250 $875,000 VLF SWAP PROPERTY TAX 3,580,314 4,014,261 3,475,000 3,403,763 3,475,000 GENERAL SALES TAX 2,133,038 2,181,089 2,040,000 2,019,600 2,095,000 MEASURE X SALES TAX 3,218,707 3,351,443 3,125,000 2,757,490 3,090,000 FRANCHISE FEES 533,757 741,605 425,000 606,333 660,000 TRANSIENT OCCUPANCY TAX 172,174 151,314 170,000 168,300 150,000 BUSINESS LICENSE TAX 88,551 94,388 95,000 94,050 90,000 PROPERTY TRANSFER TAX 43,032 36,804 45,000 44,550 45,000 TOTAL TAXES 10,623,035 11,427,700 10,250,000 9,960,336 10,480,000

PERMIT AND SERVICE CHARGES
DEVELOPMENT REVIEW 222,338 161,348 122,750 90,831 145,500 GENERAL & ADMINISTRATION ALLOCATIONS 2,508,203 2,580,310 3,547,498 2,755,391 3,547,498 OTHER CHARGES 705,509 474,511 357,334 348,629 401,850 TOTAL PERMIT AND SERVICE CHARGES 3,436,050 3,216,169 4,027,581 3,194,850 4,094,848 GRANTS/INTERGOVERNMENTAL 798,220 933,649 845,948 634,355 992,979 OTHER REVENUES 1,382,507 2,383,687 721,360 1,334,547 1,673,370 TOTAL REVENUES 16,239,812 17,961,205 15,844,889 15,124,089 17,241,196

EXPENDITURES
OPERATING COSTS 11,419,673 14,197,216 16,169,264 14,853,949 17,154,402 CIP PROJECTS 743,103 1,411,237 622,517 184,076 704,514
TOTAL EXPENDITURES 12,162,775 15,608,453 16,791,781 15,038,025 17,858,915

OTHER SOURCES (USES)
TRANSFES IN 4,199,565 9,334,932 4,706,413 4,067,094 5,641,670 TRANSFERS OUT (2,798,343) (6,094,897) (4,590,452) (5,835,360) (7,676,662) TOTAL OTHER SOURCES (USES) 1,401,222 3,240,035 115,961 (1,768,267) (2,034,992) SOURCES OVER (UNDER) USES 5,478,258 5,592,787 (830,931) (1,682,203) (2,652,711) FUND BALANCE, BEGINNING OF YEAR 20,926,478 26,404,736 31,997,524 31,997,524 30,315,321

FUND BALANCE, END OF YEAR
ASSIGNED: LABOR HOUSING COMPLEX PROJECT 9,300,000 9,300,000 9,300,000 - - UNASSIGNED FUND BALANCE 17,104,736 22,697,524 21,866,593 30,315,321 27,662,610 TOTAL FUND BALANCE 26,404,736 31,997,524 31,166,593 30,315,321 27,662,610 General Fund Revenues, Expenditures and Changes in Fund Balance 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DDDR
775
DRA
2 61,205
1 743,103
RAF
6,050 9 4,0
220
07 2,383,687
AFT
,700 000
16 2,580,310
4,511
T
25,000
17 95,0
45,000
DRAFT
54 $17,858,915 , 23%
$2,863,582 , 4%
$11,089,699 , 14%$45,600,972 , 59%
$- , 0%
Expenditures by Fund Type

GENERAL FUND SPECIAL REVENUE FUNDS CAPITAL PROJECTS FUNDS

ENTERPRISE FUNDS

TRUST & AGENCY FUNDS
$17,241,196 , 24%
$5,241,885 , 8%
$5,921,364 , 8%
$43,011,621 , 60%
$- , 0%
Revenues by Fund Type

GENERAL FUND SPECIAL REVENUE FUNDS CAPITAL PROJECTS FUNDS

ENTERPRISE FUNDS

TRUST & AGENCY FUNDS
DRAFT
FTFTFF
1,089,699 , 14%1,089,69

ECIAL REVENUE FUNDSE FUNDS
FF
CAPIT

TRUST & AGENCY FUNDSNDS
AF

RARADRADRARA
1 ,6
$-, 0 %0%
evenues by Fund Typees by Fund T
DRAF
55 $5,261,270 , 29%
$7,470,955 , 42%
$3,118,920 , 18%
$2,007,770 , 11%
General Fund Expenditures by Function

SUPPORT SERVICES

PUBLIC SAFETY PUBLIC WORKS

COMMUNITY DEVELOPMENT
$10,603,264 , 60%
$5,619,317 , 32%
$1,503,908 , 8%
General Fund Expenditures by Type

PERSONNEL

OPERATING SERVICE TRANSFERS AND G&A ALLOCATION
D
DRA

DRDRDRDRAFT
TT
AFT
0,955 , 42%

UBLIC SAFETYSAFETY
AF

PUBLIC WORKSRKS
A
7 , 3232
2 2%2
$1,503,908 , 8%$1,503,908 , 8%
General Fund Expenditures byGeneral Fund Expenditures by DRA
56 $10,480,000 , 61%
$4,094,848 , 24%
$992,979 , 6%
$1,673,370 , 9%
General Fund Revenues by Type

TAXES AND FRANCHISE FEES PERMIT AND SERVICE CHARGES

GRANTS/INTERGOVERNMENTAL OTHER REVENUES
DRAFT
AFTAFT
$10,480,

E FEESE
AF

PERMIT AND SERVRMIT AND SE

ERNMENTALMENTAL
AF

OTHER REVENREVEN
57 Supportt Servicess
City Council
City Manager
City Clerk
Finance
Human Resources / Risk Management
Non-Departmental
City Attorney
Measure X
Shop
Facilities Maintenance
Information Technology
DR
R
TFT
rces / Risk Managem
es / Risk Manage
AF
epartmental
epartm
RA
City ACity A
Attorney
Attorney
RAD
MeasMe
ure
re
X

DDDDDDRDD
58 City Council
dŚĞ ŝƚǇ ŽƵŶĐŝů ŝƐ ƚŚĞ ůĞŐŝƐůĂƚŝǀĞ ĂŶĚ ŐŽǀĞƌŶŝŶŐ ďŽĚǇ ŽĨ ƚŚĞ Đ ŝƚǇ ŐŽǀĞƌŶŵĞŶƚ͘ &ŝǀĞ ŽƵŶĐŝůŵĞŵďĞƌƐ ĂƌĞ ĞůĞĐƚĞĚ ƚŽ ĨŽƵƌͲǇĞĂƌ ƚĞƌŵƐ ďǇ ƚŚĞ ƌĞƐŝĚĞŶƚƐ Ž Ĩ ƚ Ś Ğ ŝ ƚ Ǉ ͘ d Ś Ğ Ž Ƶ Ŷ Đ ŝ ů ĂƉƉŽŝŶƚƐĂDĂǇŽƌƚŽĂŽŶĞͲǇĞĂƌƚĞƌŵĂƐƚŚĞĐĞƌĞŵŽŶŝĂůŚĞĂĚŽĨƚ ŚĞĐŝƚǇŐŽǀĞƌŶŵĞŶƚĂŶĚƚŚĞ ƉƌĞƐŝĚŝŶŐ ŽĨĨŝĐĞƌ Ăƚ ŽƵŶĐŝů ŵĞĞƚŝŶŐƐ͘ dŚĞ ŝƚǇ ŽƵŶĐŝů ŵĞŵďĞƌ Ɛ ƉĂƐƐ ůŽĐĂů ůĂǁƐ ĂŶĚ ŵĂŬĞ ƉŽůŝĐŝĞƐ ƚŽ ƉƌŽǀŝĚĞ ĨŽƌ ƚŚĞ ŶĞĞĚƐ ŽĨ ƚŚĞ ĐŽŵŵƵŶŝƚǇ͕ ĂƉƉŽŝŶƚ ƚŚĞ ŝƚǇ DĂŶĂŐĞƌ ĂŶĚ ŝƚǇ ƚƚŽƌŶĞǇ͕ĂĚŽƉƚƚŚĞŶŶƵĂůŝƚǇƵĚŐĞƚ͕ĂŶĚǁŽƌŬǁŝƚŚďƵƐŝŶĞƐƐĞ ƐĂŶĚƌĞƐŝĚĞŶƚƐƚŽĐƌĞĂƚĞƚŚĞ ĐŽŶĚŝƚŝŽŶƐ ŝŶ ǁŚŝĐŚ ƚŚĞ ĐŽŵŵƵŶŝƚǇ ĐĂŶ ƚŚƌŝǀĞ ĂŶĚ ŝŶĚŝǀŝĚƵĂůƐ ĐĂ Ŷ ƉƌŽƐƉĞƌ ĂŶĚ ďĞ ƐĂĨĞ͘ dŚĞŽƵŶĐŝůƐĞƌǀĞƐĂƐƚŚĞĐŝƚŝǌĞŶƐ͛ƌĞƉƌĞƐĞŶƚĂƚŝǀĞƐĂƵƚŚŽƌŝǌĞĚ ƚŽĨŽƌŵƵůĂƚĞƉŽůŝĐŝĞƐ͕ƉƌŽǀŝĚŝŶŐ ĚŝƌĞĐƚŝŽŶ ŽŶ ƚŚĞ ůĞŐŝƐůĂƚŝǀĞ ƉƌŽĐĞƐƐ ĂŶĚ ĨƵŶĚŝŶŐ ƉƌŝŽƌŝƚŝĞƐ͘ ůƐŽ͕ ĂĐƚ ĂƐ ĞǆƚĞƌŶĂů ŽĂƌĚ ĂŶĚ ŽŵŵŝƚƚĞĞƌĞƉƌĞƐĞŶƚĂƚŝǀĞƐĨŽƌtĂƐĐŽ͘
DDR
59 DIVISION: 01105

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - -

GRANTS/INTERGOVERNMENTAL - - - - - OTHER REVENUES - 112 100 38 50 TOTAL REVENUES - 112 100 38 50

EXPENDITURES
OPERATING COSTS 263,599 291,427 379,277 390,680 339,981

CIP PROJECTS - - - - - TOTAL EXPENDITURES 263,599 291,427 379,277 390,680 339,981

OTHER SOURCES (USES)
TRANSFES IN - - - 24,000 -

TRANSFERS OUT - - - - - TOTAL OTHER SOURCES (USES) - - - 24,000 - SOURCES OVER (UNDER) USES (263,599) (291,316) (379,177) (366,642) (339,931)

CITY COUNCIL REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2025-26
BUDGET
2024-25

PROJECTED
2024-25
BUDGET
2023-24
ACTUAL
2022-23
ACTUAL

DRARAFRA
- -
9)
AFT
29 -
-
FT
0 1,427 9,277

AFT
60 DIVISION: 01105

REVENUES

CITY COUNCIL
30130 MISCELLANEOUS REVENUE - 112 100 38 50 TOTAL REVENUES - 112 100 38 50

EXPENDITURES

CITY COUNCIL
50010 SALARY 20,097 20,097 21,500 16,425 21,500 50090 FICA PAID 1,206 1,210 1,645 901 1,645 50110 RETIREMENT BENEFIT 833 933 2,327 2,280 1,473 50112 UNFUNDED RETIREMENT BENEFIT 4,445 6,461 5,526 5,413 6,461 50120 GROUP INSURANCE 88,103 82,369 95,500 93,542 95,500 50130 UNIFORM ALLOWANCE - 269 1,000 980 1,000 50210 ELECTIONS 209 12,816 5,000 4,898 5,000 50230 TRAINING AND TRAVEL 24,409 28,258 30,000 29,385 30,000 50280 COMMUNICATIONS 17,386 21,879 22,650 22,186 22,650 50285 COMMUNICATION - CELL 4,698 4,168 4,500 4,408 4,500 50310 OFFICE SUPPLIES 306 326 1,000 980 1,000 50311 OFFICE EXPENSE 324 451 500 490 500 50330 DUES/SUBSCRIPTIONS/LICENSES 11,740 12,214 20,000 19,590 20,000 50332 MARKETING/ADVERTISING - - - 24,075 - 50460 PROFESSIONAL SERVICES 1,280 3,194 5,000 4,898 5,000 52042 SMALL TOOLS & EQUIPMENT - 174 - - - 52190 WORKERS COMPENSATION 2,353 2,441 5,293 5,185 5,293 52900 SPECIAL EVENTS AND PROJECTS 13,617 19,212 30,000 29,385 30,000 52901 WATER DISCOUNT SUBSIDY 57,255 57,801 60,000 58,770 60,000 52902 VETERAN BANNER SUBSIDY - - 5,000 4,898 5,000 52903 DOWNTOWN FESTIVITIES DECOR - - 45,000 44,078 5,000 55090 IT SERVICE FEES 2,629 2,441 2,973 3,360 3,077 55092 FACILITIES SERVICE FEES 12,840 14,714 14,863 14,558 15,383 TOTAL EXPENDITURES 263,599 291,427 379,277 390,680 339,981

CITY COUNCIL REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DDRAFT
21,500

2,32
461 5,526
82,369 0

12 28,258
1,879
4,6 8
306
3 451
740 12,214
0 2,353
13 6
BSIDY
R SU
ESTIV
EES
E FEES
D
61 City Manager
dŚĞ ŝƚǇ DĂŶĂŐĞƌ͛Ɛ KĨĨŝĐĞ ƉƌŽǀŝĚĞƐ ůĞĂĚĞƌƐŚŝƉ ĂŶĚ ƐƵƉĞƌǀŝƐŝŽŶ ƚŽ ƚŚĞ ŽƌŐĂ ŶŝǌĂƚŝŽŶ ƚŽ ĐĂƌƌǇ ŽƵƚ ƚŚĞ ŐŽĂůƐ͕ ƉŽůŝĐŝĞƐ͕ ƉƌŝŽƌŝƚŝĞƐ͕ ĂŶĚ ŽďũĞĐƚŝǀĞƐ ŽĨ ƚŚĞ ŝƚǇ ŽƵŶĐŝů ŵŽ Ɛƚ ĞĨĨĞĐƚŝǀĞůǇ ĂŶĚĞĨĨŝĐŝĞŶƚůǇ ĨŽƌ ƚŚĞ ďĞŶĞĨŝƚ ŽĨ ƚŚĞ ĐŽŵŵƵŶŝƚǇ͘ dŚĞ ŝƚǇ DĂŶĂŐĞƌ ŝƐ ƌĞƐƉ ŽŶƐŝďůĞ ĨŽƌ ƚŚĞ ƉƌĞƉĂƌĂƚŝŽŶ ŽĨ ƚŚĞ ŝƚǇΖƐ ĂŶŶƵĂů KƉĞƌĂƚŝŶŐ ĂŶĚ ĂƉŝƚĂů /ŶǀĞƐƚŵĞŶƚ ƵĚŐĞƚƐ͕ ƉĞƌƐŽŶŶĞů ŵĂƚƚĞƌƐ͕ ĐŽŶƚƌĂĐƚ ĂĚŵŝŶŝƐƚƌĂƚŝŽŶ͕ ĂŶĚ ŽƵŶĐŝů ĂŐĞŶĚĂ Ɖƌ ĞƉĂƌĂƚŝŽŶ͘ dŚĞ ŝƚǇ DĂŶĂŐĞƌ ǁŽƌŬƐ ĐůŽƐĞůǇ ǁŝƚŚ ƚŚĞ ŝƚǇ ŽƵŶĐŝů ƚŽ ĂĚĚƌĞƐƐ ƉŽůŝĐǇ Ă ŶĚ ƉƌŽŐƌĂŵ ŝƐƐƵĞƐ ĂŶĚ ƌĞƐƉŽŶĚƚŽĐŽŵŵƵŶŝƚǇĐŽŶĐĞƌŶƐ͘

INTRODUCTION
DIVISION: 01110

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - - GRANTS/INTERGOVERNMENTAL 6,992 - - - - OTHER REVENUES - 89,571 - - - TOTAL REVENUES 6,992 89,571 - - -

EXPENDITURES
OPERATING COSTS 615,641 589,373 741,232 731,979 797,288 CIP PROJECTS 8,411 - - - - TOTAL EXPENDITURES 624,051 589,373 741,232 731,979 797,288

OTHER SOURCES (USES)
TRANSFES IN 318 1,087 - - -

TRANSFERS OUT - - - - - TOTAL OTHER SOURCES (USES) 318 1,087 - - - SOURCES OVER (UNDER) USES (616,741) (498,716) (741,232) (731,979) (797,288)

CITY MANAGER REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFT

741
-
589,373 232
1,087
-
87 6,7 (498,716)
AFT
63 DIVISION: 01110

REVENUES

CITY MANAGER
30130 MISCELLANEOUS REVENUE - 89,571 - - - 30370 GRANT REVENUE 6,992 - - - - TOTAL REVENUES 6,992 89,571 - - -

EXPENDITURES
50010 SALARY 327,264 288,867 376,211 373,498 391,259 50050 OVERTIME 2,606 2,568 4,500 4,408 4,500 50070 DEFERRED COMP PAID 7,697 6,391 9,000 8,816 9,000 50090 FICA PAID 21,856 19,811 28,780 28,190 29,644 50110 RETIREMENT BENEFIT 21,729 24,098 40,335 39,508 40,335 50112 UNFUNDED RETIREMENT BENEFIT 78,195 109,474 75,230 73,688 109,474 50120 GROUP INSURANCE 63,829 50,000 85,600 83,845 85,600 50130 UNIFORM ALLOWANCE - 91 1,000 980 1,000 50230 TRAINING AND TRAVEL 11,009 5,964 10,500 10,800 15,500 50280 COMMUNICATIONS 3,359 2,091 3,000 2,939 3,500 50285 COMMUNICATION - CELL 1,746 1,778 2,000 1,959 2,000 50290 POSTAGE 20 - 200 196 500 50310 OFFICE SUPPLIES 2,349 2,691 4,000 3,918 3,500 50311 OFFICE EXPENSE 470 2,203 5,500 5,387 5,500 50330 DUES 1,901 3,802 5,000 4,898 5,000 50460 PROFESSIONAL SERVICES 19,466 13,789 32,100 31,442 20,000 50580 UTILITIES 86 67 - - - 50650 CAR ALLOWANCE 7,200 7,200 7,200 7,200 7,200 52030 MISCELLANEOUS 196 - - - - 52040 CAPITAL OUTLAY 8,411 - - - - 52042 SMALL TOOLS & EQUIPMENT 334 75 2,000 1,959 2,000 52043 COMPUTER SOFTWARE 372 1,207 3,250 3,183 3,250 52044 COMPUTER HARDWARE - 5,280 2,000 1,959 2,000 52190 WORKERS COMPENSATION 10,224 9,318 4,537 4,444 15,888 52300 MAINTENANCE AGREEMENT 298 403 750 735 750 55090 IT SERVICE FEES 8,018 6,343 9,533 9,337 9,866 55091 SHOP SERVICE FEES 4,117 3,068 3,998 4,194 4,137 55092 FACILITIES SERVICE FEES 21,300 22,796 25,010 24,497 25,885 TOTAL EXPENDITURES 624,051 589,373 741,232 731,979 797,288

CITY MANAGER REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
376
568 4,500
6,391 ,000

24,098
109,474
0,000
- 1
1,009
359 2,091
46 1

470
19 0
CES

64 City Clerk
dŚĞŝƚǇůĞƌŬ͛ƐKĨĨŝĐĞŝƐĂƉƵďůŝĐͲƐĞƌǀŝĐĞĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚŝŶ ŐĂǀĂƌŝĞƚǇŽĨƉƌŽĨĞƐƐŝŽŶĂůĂŶĚ ĂĚŵŝŶŝƐƚƌĂƚŝǀĞ ĚƵƚŝĞƐ ƐƵƉƉŽƌƚŝŶŐ ƚŚĞ ŝƚǇ ŽƵŶĐŝů ĂŶĚ ƚŚĞ ZĞĚĞǀ ĞůŽƉŵĞŶƚ ^ƵĐĐĞƐƐŽƌ ŐĞŶĐǇ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚƚŚĞWƵďůŝĐZĞĐŽƌĚƐĐƚ͕WŽůŝƚŝĐĂůZĞĨŽƌŵĐƚ ͕ƌŽǁŶĐƚ͕DĂĚĚǇĐƚ͕ĂŶĚ

ůĞĐƚŝŽŶƐ ŽĚĞ͘ dŚĞ ŝƚǇ ůĞƌŬ ŵĂŝŶƚĂŝŶƐ ƚŚĞ ƉƵďůŝĐ͛Ɛ ƌĞĐŽƌĚƐ͕ ĂĚŵŝŶŝƐƚĞƌƐ ƚŚĞ ƌĞĐŽƌĚƐ ƌĞƚĞŶƚŝŽŶ ƉƌŽŐƌĂŵ͕ ƉŽƐƚƐ ƚŚĞ ŝƚǇ ŽƵŶĐŝů ĂŐĞŶĚĂ͕ ƉƌĞƉĂƌĞƐ ƚŚĞ ŵŝŶƵƚĞƐ ŽĨ ŝƚǇ ŽƵŶĐŝů ŵĞĞƚŝŶŐƐ͕ ĂŶĚ ĚŝƐƚƌŝďƵƚĞƐ ƚŚĞ ŝƚǇ ŽƵŶĐŝů ŵĞĞƚŝŶŐ ƉĂĐŬĞƚƐ͘ dŚĞ ŝƚǇ ůĞƌŬ͛Ɛ KĨĨŝĐĞ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ŵĂŝŶƚĂŝŶŝŶŐ ƚŚĞ ŝƚǇ DƵŶŝĐŝƉĂů ŽĚĞ ĂŶĚ Ăůů ƚŚĞ ƐƵƉƉŽƌƚŝŶŐ ŝƚǇ ŽƌĚŝŶĂŶĐĞƐ ĂŶĚ ŽƵŶĐŝů ƌĞƐŽůƵƚŝŽŶƐ͖ ŽǀĞƌƐĞĞŝŶŐ ƚŚĞ ŽĨĨŝĐŝĂů ďŝĚ ƉƌŽĐĞƐƐ͖ ů ĞŐĂů ŶŽƚŝĐŝŶŐ͖ ĂĚŵŝŶŝƐƚĞƌŝŶŐ ŵƵŶŝĐŝƉĂů ĞůĞĐƚŝŽŶƐ ĂŶĚ ƐĞƌǀŝŶŐ ĂƐ ƚŚĞ ĨŝůŝŶŐ ŽĨĨŝĐĞƌ ĨŽƌ ĐĂŵƉĂ ŝŐŶ ƐƚĂƚĞŵĞŶƚƐ ĂƐ ǁĞůů ĂƐ ^ƚĂƚĞŵĞŶƚƐŽĨ
ĐŽŶŽŵŝĐ/ŶƚĞƌĞƐƚƐĂƐƌĞƋƵŝƌĞĚďǇƚŚĞ&ĂŝƌWŽůŝƚŝ ĐĂůWƌĂĐƚŝĐĞƐŽŵŵŝƐƐŝŽŶ͘ D
DDR
65 DIVISION: 01111

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - -

GRANTS/INTERGOVERNMENTAL - - - - - OTHER REVENUES 24 5 10 20 - TOTAL REVENUES 24 5 10 20 -

EXPENDITURES
OPERATING COSTS 90,946 174,463 191,298 172,073 200,205

CIP PROJECTS - - - - - TOTAL EXPENDITURES 90,946 174,463 191,298 172,073 200,205

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (90,922) (174,458) (191,288) (172,053) (200,205)

CITY CLERK REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFT
1 3 191,29
- -
174,463 8
-
-
-
22) 74
AFT
66 DIVISION: 01111

REVENUES

CITY COUNCIL
30130 MISCELLANEOUS REVENUE 24 5 10 20 - TOTAL REVENUES 24 5 10 20 -

EXPENDITURES

CITY CLERK
50010 SALARY 28,285 76,134 63,788 62,480 66,340 50050 OVERTIME 2,053 1,744 2,500 1,042 2,500 50090 FICA PAID 2,167 5,604 4,880 4,780 5,075 50110 RETIREMENT BENEFIT 3,468 4,952 9,339 6,036 10,273 50112 UNFUNDED RETIREMENT BENEFIT 17,455 19,086 20,077 19,666 22,085 50120 GROUP INSURANCE 8,087 20,106 25,000 16,128 25,000 50230 TRAINING AND TRAVEL 6,886 5,885 7,500 4,921 7,500 50285 COMMUNICATION - CELL 1,000 1,411 2,300 2,253 2,300 50290 POSTAGE 149 149 500 490 500 50310 OFFICE SUPPLIES 1,489 1,335 3,500 3,428 3,500 50311 OFFICE EXPENSE 71 405 1,500 1,469 1,000 50330 DUES 1,983 3,509 2,500 2,449 2,500 50430 PUBLICATIONS 1,663 2,276 5,000 4,898 5,000 50460 PROFESSIONAL SERVICES 6,559 7,701 10,500 10,285 10,000 52030 MISCELLANEOUS 150 - - - - 52043 COMPUTER SOFTWARE 3,938 18,078 25,000 24,488 27,000 52044 COMPUTER HARDWARE - - 750 735 761 52190 WORKERS COMPENSATION 4,308 4,221 2,872 2,813 4,946 55090 IT SERVICE FEES 1,236 1,867 3,793 3,715 3,925 TOTAL EXPENDITURES 90,946 174,463 191,298 172,073 200,205

CITY CLERK REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
134 63,78
1,744 ,500
4 0

19,086
0,106
6,886 5
1,000
149 149
89 1

1,663
65 5

ARE
DWARE
ATION
D
67 Finance
dŚĞŵŝƐƐŝŽŶŽĨƚŚĞ&ŝŶĂŶĐĞĂŶĚĐĐŽƵŶƚŝŶŐĞƉĂƌƚŵĞŶƚŝƐƚŽƉƌŽǀ ŝĚĞĨŝĚƵĐŝĂƌǇĐŽŶƚƌŽůĨŽƌƚŚĞ ŝƚǇ͛Ɛ ĂƐƐĞƚƐ͕ ƉĞƌĨŽƌŵ ĨŝƐĐĂůůǇ ƌĞůĂƚĞĚ ƐĞƌǀŝĐĞƐ͕ ĂŶĚ ƉƌŽǀŝĚĞ Ă ĐĐƵƌĂƚĞ͕ ƚŝŵĞůǇ ĂŶĚ ƵƐĞĨƵů ĨŝŶĂŶĐŝĂů ŝŶĨŽƌŵĂƚŝŽŶ ƚŽ ƐƵƉƉŽƌƚ ƚŚĞ ĚĞůŝǀĞƌǇ ŽĨ ŵƵŶŝĐŝƉĂů ƐĞƌǀ ŝĐĞƐ ƚŽ ƚŚĞ ŝƚǇ ŽƌŐĂŶŝǌĂƚŝŽŶ ĂŶĚƚŚĞƉƵďůŝĐ͘dŚĞ&ŝŶĂŶĐĞĂŶĚĐĐŽƵŶƚŝŶŐĞƉĂƌƚŵĞŶƚŵĂŝŶƚĂŝŶ ƐƚŚĞŝƚǇ͛ƐŐĞŶĞƌĂůůĞĚŐĞƌ ĂŶĚƉĞƌĨŽƌŵƐƉƵƌĐŚĂƐŝŶŐĨƵŶĐƚŝŽŶƐ͕ƚƌĞĂƐƵƌǇĂŶĚĚĞďƚŵĂŶĂŐĞŵĞŶƚ ĂƐǁĞůůĂƐƉƌŽĐĞƐƐŝŶŐŽĨ ŝƚǇĂĐĐŽƵŶƚƐƉĂǇĂďůĞĂŶĚƉĂǇƌŽůů͘
D
DDR
68 DIVISION: 01115

REVENUES

TAXES AND FRANCHISE FEES - - - - - PERMIT AND SERVICE CHARGES 11,415 13,966 7,500 7,346 15,000

GRANTS/INTERGOVERNMENTAL - - - - - OTHER REVENUES 439 400 250 245 500 TOTAL REVENUES 11,853 14,366 7,750 7,591 15,500

EXPENDITURES
OPERATING COSTS 328,144 385,074 531,229 466,813 631,728

CIP PROJECTS - - - - - TOTAL EXPENDITURES 328,144 385,074 531,229 466,813 631,728

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (316,291) (370,708) (523,479) (459,222) (616,228)

FINANCE & ACCOUNTING REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRA
AFTRAF
5 385,074 31,229
-
-
-
16,291) (370,708)
AFT
69 DIVISION: 01115

REVENUES

FINANCE & ACCOUNTING
30130 MISCELLANEOUS REVENUE 439 400 250 245 500 33220 ADMINISTRATION FEES 11,415 13,966 7,500 7,346 15,000 TOTAL REVENUES 11,853 14,366 7,750 7,591 15,500

EXPENDITURES

FINANCE & ACCOUNTING
50010 SALARY 114,748 158,995 220,998 175,419 292,838 50012 ADMINISTRATION FEES 23,202 23,307 25,000 11,610 25,000 50050 OVERTIME 1,788 1,515 4,000 3,918 4,000 50090 FICA PAID 8,748 11,925 16,906 16,560 22,402 50110 RETIREMENT BENEFIT 8,865 11,545 29,055 28,459 31,960 50112 UNFUNDED RETIREMENT BENEFIT 31,360 59,250 51,310 50,258 59,250 50120 GROUP INSURANCE 18,482 27,388 30,400 29,777 30,400 50230 TRAINING AND TRAVEL 9,856 4,542 14,000 13,713 10,000 50240 TUITION REIMBURSEMENT - - - - 10,000 50285 COMMUNICATION - CELL 661 882 3,500 1,722 3,500 50290 POSTAGE 9 - 150 147 152
50310 OFFICE SUPPLIES 7,736 10,264 10,000 9,795 6,000 50311 OFFICE EXPENSE 2,732 4,949 3,500 3,428 5,000 50330 DUES 2,765 1,994 3,500 3,428 4,000
50460 PROFESSIONAL SERVICES 74,179 44,969 85,000 83,258 82,500 50610 UNEMPLOYEMENT - - - 2,107 -
52043 COMPUTER SOFTWARE 276 276 1,000 980 2,500 52044 COMPUTER HARDWARE 2,808 3,316 4,000 3,918 4,000 52190 WORKERS COMPENSATION 5,658 5,227 7,000 6,857 15,584 52300 MAINTENANCE AGREEMENT 536 536 1,000 980 1,000 55011 PENALTY CHARGE 19 - - - -
55090 IT SERVICE FEES 4,330 4,065 8,918 8,735 9,230 55092 FACILITIES SERVICE FEES 9,385 10,129 11,993 11,747 12,412 TOTAL EXPENDITURES 328,144 385,074 531,229 466,813 631,728

FINANCE & ACCOUNTING REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
22 7 25,00
1,51 4,000
11,925 06
5 59,250
27,388
4,542

661
-
7,736 10,2
732
65 9
-
RE
NSA
AGREE
ARGE
S
D
70 Human Resources / Risk
Management
dŚĞ,ƵŵĂŶZĞƐŽƵƌĐĞƐĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐƌĞĐƌƵŝƚŵĞŶƚƐĞƌǀŝĐĞƐĨŽ ƌŝƚǇƉŽƐŝƚŝŽŶƐ͕ŽǀĞƌƐĞĞƐ ƚŚĞĐŽŵƉĞŶƐĂƚŝŽŶͬĐůĂƐƐŝĨŝĐĂƚŝŽŶĂŶĚďĞŶĞĨŝƚƐƉƌŽŐƌĂŵƐ͕ĐŽŽƌĚŝŶĂ ƚĞƐƚŚĞŝƚǇ͛ƐƐĂĨĞƚǇĂŶĚƌŝƐŬ ŵĂŶĂŐĞŵĞŶƚƉƌŽŐƌĂŵƐ͕ŵĂŶĂŐĞƐƚƌĂŝŶŝŶŐ͕ůĂďŽƌ͕ĂŶĚĞŵƉůŽǇĞĞƌĞůĂ ƚŝŽŶƐ͕ƉƌŽŵŽƚĞƐ

K͕ͬ
ĂŶĚĞŶŐĂŐĞƐĞŵƉůŽǇĞĞƐŝŶǁĞůůŶĞƐƐĂĐƚŝǀŝƚŝĞƐĂŶĚŽƚŚĞƌƉĞƌƐŽŶŶĞ ůŵĂƚƚĞƌƐ͘

DRAFTDDR
71 DIVISION: 01120

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - -

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - -

TOTAL REVENUES - - - - -

EXPENDITURES
OPERATING COSTS 82,524 127,182 158,506 128,143 177,970

CIP PROJECTS - - - - - TOTAL EXPENDITURES 82,524 127,182 158,506 128,143 177,970

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (82,524) (127,182) (158,506) (128,143) (177,970)

HUMAN RESOURCES REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRA
AFTRA

2 158
-
127,182 ,506
-
-
-
2,5 (127,18
AFT
72 DIVISION: 01120

EXPENDITURES

HUMAN RESOURCES
30370 GRANT REVENUE - 15,000 - - - TOTAL REVENUES - 15,000 - - - 50010 SALARY 30,989 47,214 50,789 54,748 57,821 50050 OVERTIME 165 184 1,500 1,469 1,500 50090 FICA PAID 2,287 3,465 5,885 5,765 4,423 50110 RETIREMENT BENEFIT 1,155 3,634 8,838 8,657 10,890 50112 UNFUNDED RETIREMENT BENEFIT 15,606 26,316 20,927 1,565 26,316 50120 GROUP INSURANCE 2,357 4,745 13,800 7,117 13,800 50230 TRAINING AND TRAVEL 3,784 1,559 8,000 1,933 8,000 50285 COMMUNICATION - CELL 330 350 1,000 980 1,500 50290 POSTAGE 185 399 1,000 92 1,000 50310 OFFICE SUPPLIES 1,288 1,805 2,500 2,449 2,000 50311 OFFICE EXPENSE 620 3,208 1,000 530 1,500 50330 DUES 1,730 1,204 5,500 5,387 5,500 50332 MARKETING/ADVERTISING 48 948 2,500 2,449 2,750 50350 PHYSICALS 2,310 2,189 6,000 5,877 6,000 50360 DRUG & ALCOHOL TESTING 2,961 1,923 2,500 2,790 3,500 50460 PROFESSIONAL SERVICES 1,770 10,685 4,250 4,163 4,500 52010 JOB RECRUITMENT 4,633 6,541 11,500 11,264 11,500 52043 COMPUTER SOFTWARE 591 - 1,000 980 1,000 52044 COMPUTER HARDWARE - - - - 3,000 52190 WORKERS COMPENSATION 3,475 3,511 2,739 2,682 3,938 55092 FACILITIES SERVICE FEES 5,188 5,960 6,048 5,924 6,259 TOTAL EXPENDITURES 82,524 127,182 158,506 128,143 177,970

HUMAN RESOURCES REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DDRAFT
50,7
50 4 8,8
6,316 0,927
4 00

350
399
1,28 05
620
73 1,204
48 9
0 4,633

RE
ENSAT

VICE FEES
D
73 Non-
Departmental
dŚĞEŽŶͲĞƉĂƌƚŵĞŶƚĂůďƵĚŐĞƚƉƌŽǀŝĚĞƐƚŚĞƐƉĞĐŝĂů'ĞŶĞƌĂů&ƵŶĚĞ ǆƉĞŶĚŝƚƵƌĞƐĂŶĚƌĞǀĞŶƵĞƐ ǁŚŝĐŚ ĂƌĞ ŶŽƚ ĚŝƌĞĐƚůǇ ƌĞůĂƚĞĚ ƚŽ ĂŶǇ ƐŝŶŐůĞ ĐŝƚǇ ĚĞƉĂƌƚŵĞŶƚ ĂŶ Ě͕ ŝĨ ŝŶĐůƵĚĞĚ ŝŶ ĂŶǇ ĚĞƉĂƌƚŵĞŶƚ͛Ɛ ďƵĚŐĞƚ͕ ǁŽƵůĚ ĚŝƐƚŽƌƚ ƚŚĞ ƚƌƵĞ ŽƉĞƌĂƚŝŶŐ ĐŽƐƚƐ ŽĨ ƚŚĂƚ ďƵĚŐĞƚ͘ dŚĞ ĂƉƉƌŽƉƌŝĂƚŝŽŶƌĞĨůĞĐƚƐĐŚĂƌŐĞƐĨŽƌƐĞƌǀŝĐĞƐŽĨĐŝƚǇǁŝĚĞďĞŶĞĨŝƚ ĂŶĚĨŽƌƐƉĞĐŝĂůĐŽŶƚƌĂĐƚƐƚŚĂƚ ĂƌĞŶŽƚƌĞůĂƚĞĚƚŽĂŶǇƐŝŶŐůĞĚĞƉĂƌƚŵĞŶƚ͛ƐŵĂŝŶŵŝƐƐŝŽŶ͘ D
DRD
74 DIVISION: 01130

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - -

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - -

TOTAL REVENUES - - - - -

EXPENDITURES
OPERATING COSTS 184,391 225,204 290,670 287,965 296,100

CIP PROJECTS - - - - - TOTAL EXPENDITURES 184,391 225,204 290,670 287,965 296,100

OTHER SOURCES (USES)

TRANSFES IN - - - - - TRANSFERS OUT (113,101) (643,786) (852,124) (834,656) (1,249,400) TOTAL OTHER SOURCES (USES) (113,101) (643,786) (852,124) (834,656) (1,249,400) SOURCES OVER (UNDER) USES (297,492) (868,990) (1,142,794) (1,122,620) (1,545,500)

NON-DEPARTMENTAL REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRA
AFRAF
3,101) 6)
492
AFT
225,204 0,670
-
3,786)
FT

29 -
(868,990)
AFT
75 DIVISION: 01130

EXPENDITURES

NON-DEPARTMENTAL
50012 ADMINISTRATION FEES - - 500 490 508 50120 GROUP INSURANCE 704 2,054 2,000 1,959 3,000 50280 COMMUNICATIONS 31,285 38,307 38,000 37,221 38,570 50290 POSTAGE 3,738 4,567 6,500 6,367 6,598 50310 OFFICE SUPPLIES 466 545 800 784 812 50311 OFFICE EXPENSE 70 - 300 294 305 50330 DUES/SUBSCRIPTIONS/LICENSES 5,664 646 1,000 980 1,015 50340 FEES 29 - 800 784 812 50460 PROFESSIONAL SERVICES 31,438 51,464 40,000 51,765 40,600 50580 UTILITIES 54,381 56,155 115,000 112,643 116,725 52020 CASH SHORT/OVER - (75) - - - 52030 MISCELLANEOUS 755 - - - - 52042 SMALL TOOLS & EQUIPMENT 310 - 750 735 761 52120 LIABILITY INSURANCE 40,915 47,830 53,220 45,444 54,118 52220 SPECIAL RECOGNITION - - - - - 52250 LAFCO 4,761 5,759 8,500 5,679 8,628 55010 BANKING CHARGES 9,726 17,951 23,000 22,529 23,345 55011 PENALTY CHARGE 148 - 300 294 305 TOTAL EXPENDITURES 184,391 225,204 290,670 287,965 296,100

NON-DEPARTMENTAL REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
RAFT
80 8
1,464 0,000
56 00

-
40 830
-
,76
726 17,951
8 RA
76 ŝƚǇƩŽƌŶĞǇ
dŚĞ ŝƚǇ ƚƚŽƌŶĞǇ ƉƌŽǀŝĚĞƐ ůĞŐĂů ƐĞƌǀŝĐĞƐ ĂŶĚ ƐƵƉƉŽƌƚ ƚŽ ƚŚĞ ŝ ƚǇ ĂŶĚ Ăůů ŝƚǇ ĚĞƉĂƌƚŵĞŶƚƐ͘ ^ĞǀĞƌĂů ƚƚŽƌŶĞǇƐͬ&ŝƌŵƐ ƉƌŽǀŝĚĞ ƐƉĞĐŝĂůƚǇ ƐĞƌǀŝĐĞƐ ŝŶ ƚŚĞ ĂƌĞĂƐ ŽĨ ƌŝƐŬ ŵĂŶĂŐĞŵĞŶƚ͕ ƉĞƌƐŽŶŶĞůƉŽůŝĐǇ͕ĂŶĚůŝƚŝŐĂƚŝŽŶŽƌƉŽƚĞŶƚŝĂůůŝƚŝŐĂƚŝŽŶƐƵƉƉŽƌ ƚ͘dŚĞŝƚǇƚƚŽƌŶĞǇƐĞƌǀĞƐĂƚƚŚĞ ƉůĞĂƐƵƌĞŽĨƚŚĞŝƚǇŽƵŶĐŝů͘
D
DDR
77 DIVISION: 01157

EXPENDITURES
OPERATING COSTS 87,672 117,860 150,000 146,925 150,000

CIP PROJECTS - - - - - TOTAL EXPENDITURES 87,672 117,860 150,000 146,925 150,000

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (87,672) (117,860) (150,000) (146,925) (150,000)

CITY ATTORNEY REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
FTFT
- -
(117,860)
FT

-
)
FT
78 Measure X
/ŶEŽǀĞŵďĞƌϮϬϭϲ͕tĂƐĐŽǀŽƚĞƌƐƉĂƐƐĞĚĂŽŶĞƉĞƌĐĞŶƚƚƌĂŶƐĂĐƚŝŽŶ ĂŶĚƵƐĞƚĂǆŝŶĐƌĞĂƐĞĐĂůůĞĚ͕ DĞĂƐƵƌĞy͘dŚĞĨŽůůŽǁŝŶŐďĂůůŽƚƋƵĞƐƚŝŽŶŝĚĞŶƚŝĨŝĞĚĞǆĂŵƉůĞƐŽĨ ƚŚĞƚǇƉĞƐŽĨŽƉĞƌĂƚŝŽŶĂůĂĐƚŝǀŝƚŝĞƐ ĂŶĚ ƐĞƌǀŝĐĞƐƚŚĂƚĐŽƵůĚďĞĨƵŶĚĞĚƐŚŽƵůĚƚŚĞŵĞĂƐƵƌĞƉĂƐƐ͗ ͞dŽƉƌŽǀŝĚĞĨƵŶĚŝŶŐĨŽƌďĂƐŝĐƐĞƌǀŝĐĞƐ ƐƵĐŚĂƐ͗ ^ŚĞƌŝĨĨ͛ƐĚĞƉƵƚǇƌĞƐƉŽŶƐĞƚŽǀŝŽůĞŶƚĐƌŝŵĞƐ͕ďƵƌŐůĂƌŝĞƐ ͬŐĂŶŐƐ͖ϵͲϭͲϭĞŵĞƌŐĞŶĐǇŵĞĚŝĐĂůͬ ĨŝƌĞƌĞƐƉŽŶƐĞ͖'ĂŶŐƉƌĞǀĞŶƚŝŽŶƉƌŽŐƌĂŵƐ͖WŽƚŚŽůĞ͕ůŝŐŚƚŝŶŐͬƐƚƌĞ ĞƚƌĞƉĂŝƌƐ͖WĂƌŬƐĂĨĞƚǇͬ ŵĂŝŶƚĞŶĂŶĐĞ͕ƐĞŶŝŽƌͬĚŝƐĂďůĞĚƚƌĂŶƐŝƚƐĞƌǀŝĐĞƐ͖ĂŶĚ tĂƚĞƌĐŽŶƐĞƌǀ ĂƚŝŽŶ͖ƐŚĂůůĂŶŽƌĚŝŶĂŶĐĞďĞ ĂĚŽƉƚĞĚƚŽĞŶĂĐƚĂŽŶĞͲĐĞŶƚƐĂůĞƐƚĂǆƵŶƚŝůĞŶĚĞĚďǇǀŽƚĞƌƐ͕Ɖƌ ŽǀŝĚŝŶŐΨϭ͕ϭϬϬ͕ϬϬϬĂŶŶƵĂůůǇ͕ ƌĞƋƵŝƌŝŶŐŝŶĚĞƉĞŶĚĞŶƚĂƵĚŝƚƐ͕ƉƵďůŝĐƌĞǀŝĞǁŽĨƐƉĞŶĚŝŶŐ͕ĂŶĚĂů ůƌĞǀĞŶƵĞƐ ĐŽŶƚƌŽůůĞĚůŽĐĂůůǇ͘ ͟DĞĂƐƵƌĞ y ŝƐ ĂŶ
ŶŚĂŶĐĞĚ ŝƚǇ ^ĞƌǀŝĐĞƐ DĞĂƐƵƌĞ ĂŶĚ ĨƵŶĚƐ ŐĞŶĞƌĂƚĞĚ ďǇ DĞĂƐƵ ƌĞ y ĂƌĞ ĐŽŶƐŝĚĞƌĞĚŐĞŶĞƌĂů ƉƵƌƉŽƐĞ ƌĞǀĞŶƵĞƐ ƚŽ ďĞ ƵƚŝůŝǌĞĚ ĨŽƌ ĞƐƐĞŶƚŝĂů ŐŽǀĞƌŶ ŵĞŶƚ ƐĞƌǀŝĐĞƐ ŝŶĐůƵĚŝŶŐ͕ ďƵƚ ŶŽƚ ůŝŵŝƚĞĚ ƚŽ͕ƉƵďůŝĐƐĂĨĞƚǇ͕ƐƚƌĞĞƚŝŵƉƌŽǀĞŵĞŶƚƐ͕ ĐĂƉŝƚĂůƉƌŽũĞĐƚƐĂŶĚŝŶĐƌĞĂƐŝŶŐ ƚŚĞĨŝƐĐĂůƐƚĂďŝůŝƚǇŽĨƚŚĞŝƚǇ͘
D
DDR
79 PUBLIC SAFETY FY26
Fire Services 706,500 $
Firing Range 50,000
Neighborhood Camera Rebate Program 98,659
Replace Old Courthouse with EOC 98,400
Police StartUp 3,750,000
Total Public Safety 4,703,559

STREET IMPROVEMENTS
11th Street Pedestrian Improvement 25,408
Street Lighting Installation - Citywide 750,000
Maintenance of Effort Requirement for SB1 Funds 210,043 Mutimodal - Bike Lane Striping & Painting 60,000
Total Street Improvements 1,045,451

PUBLIC TRANSIT
Farebox Recovery Ratio Support 40,000

PARK IMPROVEMENTS
Park Improvements/ Add Dog Park Amenities Westside Park 413,429 Total Park Improvements 413,429

ANIMAL CONTROL
Construct New Animal Shelter 996,911
996,911

ADMINISTRATIVE SERVICES
State Board of Equalization Fees, Legal and Sales Tax Consultant 45,000 TOTAL MEASURE X APPROPRIATIONS 7,244,350$

MEASURE X APPROPRIATIONS
T
DRAFT
659
98,4
3,750,00
4,703,559

21 TS
ents/ Add Dog Park Amenities
ments
AFT
80 Shop
dŚĞ^ŚŽƉŝǀŝƐŝŽŶƉƌŽǀŝĚĞƐƉƌĞǀĞŶƚĂƚŝǀĞŵĂŝŶƚĞŶĂŶĐĞ͕ƌĞƉĂŝƌƐ͕Ă ŶĚŵĂŶĂŐĞŵĞŶƚƐĞƌǀŝĐĞƐĨŽƌ Ăůů ŝƚǇ ǀĞŚŝĐůĞƐ ĂŶĚ ĞƋƵŝƉŵĞŶƚ͘ DĂŶĂŐĞŵĞŶƚ ŽĨ ƚŚĞ ǀĞŚŝĐůĞƐ ŝŶĐ ůƵĚĞƐ ĂŶ ŝŶǀĞŶƚŽƌǇ ŽĨ ƵŶŝƚƐ ǁŝƚŚŝŶĂŶĂƐƐŝŐŶĞĚůŽĐĂƚŝŽŶ͕ĂƉƉƌŽǀĞĚĚŝƐƉŽƐĂůĂŶĚƌĞƉůĂĐĞŵĞŶƚ ŽĨƚŚĞƐĞƵŶŝƚƐ͕ĂŶĚƚƌĂĐŬŝŶŐ ŽĨĂƐƐŽĐŝĂƚĞĚĐŽƐƚƐ͘dŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽĞŶƐƵƌĞƐĂĚŚĞƌĞŶĐĞƚŽŐ ŽǀĞƌŶŵĞŶƚĂůŵĂŶĚĂƚĞƐƐƵĐŚ ĂƐƐƚĂƚĞƐŵŽŐŝŶƐƉĞĐƚŝŽŶƐ͕ƐƚĂƚĞŚŝŐŚǁĂǇƉĂƚƌŽůŝŶƐƉĞĐƚŝŽŶƐ͕ĂŶ ĚƉƌŽƉĞƌĂƉƉƌŽǀĞĚŵĞƚŚŽĚƐŽĨ ŚĂǌĂƌĚŽƵƐǁĂƐƚĞŵĂŶĂŐĞŵĞŶƚĂŶĚĚŝƐƉŽƐĂů͘
\
DIVISION: 11200

REVENUES

TAXES AND FRANCHISE FEES - - - - - PERMIT AND SERVICE CHARGES 434,523 429,710 717,675 269,881 717,675 GRANTS/INTERGOVERNMENTAL 26,500 - - - -

OTHER REVENUES - - - - - TOTAL REVENUES 461,023 429,710 717,675 269,881 717,675

EXPENDITURES
OPERATING COSTS 463,343 420,936 838,415 797,003 859,945 CIP PROJECTS 39,610 - - - 10,000 TOTAL EXPENDITURES 502,953 420,936 838,415 797,003 869,945

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (41,930) 8,774 (120,740) (527,122) (152,270)

SHOP REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFT
717,67
936 838,41
- -
420,936 5
-
-
-
30) 8,7
AFT
82 \
DIVISION: 11200

REVENUES
SHOP
30370 GRANT REVENUE 26,500 - - - - 31310 SERVICE FEES 434,523 429,710 717,675 269,881 717,675 TOTAL REVENUES 461,023 429,710 717,675 269,881 717,675

EXPENDITURES
SHOP
50010 SALARY 117,016 105,571 222,507 217,945 231,407 50050 OVERTIME 1,078 1,654 2,000 1,959 2,000 50080 VACATION PAID 2,319 (9,148) - - - 50090 FICA PAID 8,766 7,937 17,022 16,673 17,703 50110 RETIREMENT BENEFIT 10,083 10,266 23,856 23,367 23,856 50112 UNFUNDED RETIREMENT BENEFIT 22,228 40,182 42,129 41,265 42,129 50120 GROUP INSURANCE 42,701 34,903 87,500 85,706 87,500 50125 BOOT ALLOWANCE 1,100 825 - 600 - 50230 TRAINING AND TRAVEL 121 231 8,000 486 10,000 50280 COMMUNICATIONS 344 387 500 364 600 50285 COMMUNICATION - CELL 330 550 2,500 702 1,200 50310 OFFICE SUPPLIES 994 693 1,200 344 1,000 50311 OFFICE EXPENSE 1,214 1,080 2,000 1,200 1,000 50320 FUEL 3,338 3,699 5,000 4,898 3,000 50350 PHYSICALS - 387 1,200 - 1,200 50370 UNIFORM CLEANING SERVICE 3,134 3,537 7,000 2,099 5,000 50380 TOOLS 1,830 2,388 5,000 4,898 5,000 50390 MATERIALS/SUPPLIES 5,233 5,196 8,000 7,836 10,000 50460 PROFESSIONAL SERVICES 424 94 2,500 2,449 5,000 50530 EQUIPMENT REPAIR 7 140 1,000 980 2,500 50580 UTILITIES 1,819 3,024 3,000 2,466 3,000 52040 CAPITAL OUTLAY 39,610 - - - 10,000 52042 SMALL TOOLS & EQUIPMENT 1,828 1,752 5,000 4,898 30,000 52043 COMPUTER SOFTWARE 1,971 1,380 5,000 3,168 5,000 52190 WORKERS COMPENSATION 16,169 16,955 17,302 16,947 17,251 503701 AUTO REPAIR-CODE ENFORCEMENT 1,162 726 4,000 3,918 1,500 503702 AUTO REPAIR - ENGINEERING 809 269 1,200 1,175 1,000 503704 AUTO REPAIR - ANIMAL CONTROL 1,623 1,668 7,000 6,857 5,000 503705 AUTO REPAIR - BUILDING INSPECT 1,354 890 2,000 1,959 1,500 503706 AUTO REPAIR - STREET 19,208 14,478 30,000 29,385 20,000 503707 AUTO REPAIR - SHOP 1,387 2,663 6,000 - 7,000

SHOP MAINTENANCE REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
TT
DRAFT
717,67
105,571 507
4 (9,148)
7,937
10 266
22,228
,70 34,903
00 82
1 994

NING SERV
T
83 \
DIVISION: 11200

SHOP MAINTENANCE REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
503708 AUTO REPAIR - DIAL-A-RIDE 18,092 14,641 20,000 19,590 15,000 503709 AUTO REPAIR - WASTEWATER 6,329 8,113 20,000 19,590 15,000 50370A AUTO REPAIR - WATER 10,751 7,154 15,000 14,693 15,000 50370B AUTO REPAIR - DISPOSAL 155,148 131,097 250,000 244,875 260,000 50370C AUTO REPAIR-FACILITIES MAINT. 1,369 4,207 7,000 6,857 5,000 50370D AUTO REPAIR- FIRE TRUCK - - 5,000 4,898 5,000 50370E AUTO REPAIR - MANAGEMENT 2,065 1,348 2,000 1,959 3,000 TOTAL EXPENDITURES 502,953 420,936 838,415 797,003 869,345 DRAFT
TT
5,00

838
T
84 &ĂĐŝůŝƟĞƐ
DĂŝŶƚĞŶĂŶĐĞ
dŚĞ &ĂĐŝůŝƚŝĞƐ DĂŝŶƚĞŶĂŶĐĞ ŝǀŝƐŝŽŶ ƉƌŽǀŝĚĞƐ ƉƌĞǀĞŶƚĂƚŝǀĞ ŵĂŝŶƚ ĞŶĂŶĐĞ͕ ƌĞƉĂŝƌƐ ĂŶĚ ŵĂŶĂŐĞŵĞŶƚƐĞƌǀŝĐĞƐĨŽƌĂůůŝƚǇďƵŝůĚŝŶŐƐĂŶĚĨĂĐŝůŝƚŝĞƐ͘/ŶĂ ĚĚŝƚŝŽŶ͕ƚŚĞĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐ ĞŵĞƌŐĞŶĐǇƚƌĂŝŶŝŶŐƚŽĂůůŝƚǇĞŵƉůŽǇĞĞƐ͘
D
DDR
85 \
DIVISION: 16200

REVENUES

TAXES AND FRANCHISE FEES - - - - - PERMIT AND SERVICE CHARGES 308,186 347,866 391,575 229,698 391,575

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - - TOTAL REVENUES 308,186 347,866 391,575 229,698 391,575

EXPENDITURES
OPERATING COSTS 305,184 354,229 520,380 422,996 577,646 CIP PROJECTS 68,362 - - 85 - TOTAL EXPENDITURES 373,545 354,229 520,380 423,081 577,646

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (65,359) (6,363) (128,805) (193,383) (186,071)

FACILITIES MAINTENANCE REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFRA
-
59) (6,3
AFT
354,229 0
-
-
FT
391,57
229 520,38
- -
T

AFT
86 \
DIVISION: 16200

REVENUES

FACILITIES MAINTENANCE
31310 SERVICE FEES 308,186 347,866 391,575 229,698 391,575 TOTAL REVENUES 308,186 347,866 391,575 229,698 391,575

EXPENDITURES

FACILITIES MAINTENANCE
50010 SALARY 106,135 138,019 199,764 195,669 207,755 50050 OVERTIME 42 182 1,000 980 1,000 50080 VACATION PAID (3,003) (1,077) - - - 50090 FICA PAID 7,974 10,496 15,282 14,969 15,893 50110 RETIREMENT BENEFIT 9,770 9,437 20,024 11,502 22,026 50112 UNFUNDED RETIREMENT BENEFIT 28,505 37,234 35,361 2,700 37,234 50120 GROUP INSURANCE 18,245 14,348 56,000 11,031 50,000 50125 BOOT ALLOWANCE 550 275 800 600 800 50230 TRAINING AND TRAVEL 510 456 1,825 - 4,500 50285 COMMUNICATION - CELL 662 695 1,500 744 2,000 50310 OFFICE SUPPLIES 67 82 250 - 500 50311 OFFICE EXPENSE 722 51 850 833 850 50320 FUEL 5,857 6,790 12,500 12,244 10,000 50330 DUES/SUBSCRIPTIONS/LICENSES - 159 175 171 200 50370 UNIFORM CLEANING SERVICE 1,789 1,002 1,500 1,469 4,500 50390 MATERIALS/SUPPLIES 1,522 782 1,600 1,567 1,500 50460 PROFESSIONAL SERVICES 94 94 - 94 100 52042 SMALL TOOLS & EQUIPMENT 2,093 5,484 5,000 4,898 7,000 52043 COMPUTER SOFTWARE 1,971 1,380 2,000 1,959 2,500 52110 JANITORIAL SERVICES 60,064 64,615 62,000 60,729 70,000 52115 JANITORIAL SUPPLIES 5,273 6,026 7,500 7,346 8,500 52190 WORKERS COMPENSATION 14,704 15,149 12,449 12,194 15,488 520801 BLDG REPAIR & MAINT. CITY HALL 5,607 4,812 7,000 6,857 10,000 520802 BLDG REPAIR & MAINT CH ANNEX 7,026 2,635 15,000 14,693 25,000 520803 BLDG REPAIR MAINT POLICE 2,392 6,020 25,000 24,488 20,000 520804 BLDG REPAIR & MAINT BLDG& PLAN 6,518 2,373 7,000 6,857 8,000 520805 BLDG REPAIR & MAINT ANIMAL SER 2,196 4,373 6,000 5,877 10,000 520806 BLDG REPAIR & MAINT-WWT 3,247 3,460 3,500 3,428 4,000 520807 BLDG REPAIR & MAINT-WATER 1,842 1,965 3,500 3,428 4,000 520808 BLDG REPAIR & MAINT-SHOP 1,647 2,125 3,500 3,428 4,500 520809 BLDG REPAIR MAINT- PUB. WORKS 8,667 12,335 12,000 11,754 20,000 52080B BLDG REPAIR & MAINT-KC HEALTH 2,498 2,452 500 490 10,000 - - - - - TOTAL EXPENDITURES 373,545 354,229 520,380 423,081 577,846

FACILITIES MAINTENANCE REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT

82 (1,077
10,496 15,282
4 24
5 234 61
14,3
2 456
662 95
67 8
722
5,8
-
789
1,5
ENT
RE
ICES

N
HALL
X
87 /ŶĨŽƌŵĂƚŝŽŶdĞĐŚŶŽůŽŐǇ;/dͿŵĂŶĂŐĞƐƚŚĞŝƚǇ͛ƐƚĞĐŚŶŽůŽŐǇŽƉĞƌĂ ƚŝŽŶƐĂŶĚƉƌŽǀŝĚĞƐƐŚŽƌƚ ĂŶĚůŽŶŐͲƌĂŶŐĞƐƚƌĂƚĞŐŝĐƉůĂŶŶŝŶŐƚŽŝŶĐƌĞĂƐĞĞĨĨŝĐŝĞŶĐŝĞƐƚŚƌŽ ƵŐŚŝŶŶŽǀĂƚŝŽŶ͘^ĞƌǀŝĐĞƐ ŝŶĐůƵĚĞĂƉƉůŝĐĂƚŝŽŶĚĞǀĞůŽƉŵĞŶƚ͕ĐǇďĞƌƐĞĐƵƌŝƚǇ͕ŶĞƚǁŽƌŬͬŝŶĨƌĂƐƚ ƌƵĐƚƵƌĞ͕ƉƌŽũĞĐƚ ŵĂŶĂŐĞŵĞŶƚ͕ĐŽŶƚƌĂĐƚŵĂŶĂŐĞŵĞŶƚ͕ĂŶĚŚĞůƉĚĞƐŬƐƵƉƉŽƌƚƐĞƌǀŝĐĞƐ͘ /ŶĐůƵĚĞƐŽƵƚƐŽƵƌĐĞĚ /dƐĞƌǀŝĐĞƐƉƌŽǀŝĚŝŶŐĂƉƉůŝĐĂƚŝŽŶĚĞǀĞůŽƉŵĞŶƚƐƵƉƉŽƌƚ͕ŚĞůƉĚĞƐŬ ƐĞƌǀŝĐĞƐ͕ĂŶĚǁŝƌĞĚͬ ǁŝƌĞůĞƐƐƚĞůĞĐŽŵŵƵŶŝĐĂƚŝŽŶƐƐƵƉƉŽƌƚƚŽĂůůŝƚǇĚĞƉĂƌƚŵĞŶƚƐĂŶĚ ĞŵƉůŽǇĞĞƐ͘ /ŶĨŽƌŵĂƚŝŽŶ
dĞĐŚŶŽůŽŐǇ

GENERAL FUNDS GENERAL FUND
\
DIVISION: 23155

REVENUES

TAXES AND FRANCHISE FEES - - - - - PERMIT AND SERVICE CHARGES 167,668 221,837 400,818 239,684 400,818

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - - TOTAL REVENUES 167,668 221,837 400,818 239,684 400,818

EXPENDITURES
OPERATING COSTS 167,701 231,845 581,806 527,804 603,319

CIP PROJECTS - - - - - TOTAL EXPENDITURES 167,701 231,845 581,806 527,804 603,319

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (32) (10,008) (180,988) (288,120) (202,501)

INFORMATION TECHNOLOGY REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFRA
-
32) 10,0
AFT
231,845 6
-
-
FT
400,81
845 581,80
- -
T

AFT
89 \
DIVISION: 23155

REVENUES

INFORMATION TECHNOLOGY
31310 SERVICE FEES 167,668 221,837 400,818 260,149 400,818 TOTAL REVENUES 167,668 221,837 400,818 260,149 400,818

EXPENDITURES

INFORMATION TECHNOLOGY
50010 SALARY - 9,879 137,654 134,832 143,160 50050 OVERTIME - - 2,000 124 2,000 50090 FICA PAID - 705 10,531 10,315 10,952 50110 RETIREMENT BENEFIT - - 14,758 9,380 16,234 50112 UNFUNDED RETIREMENT BENEFIT - 7,500 26,063 2,236 26,000 50120 GROUP INSURANCE - - 13,800 13,298 13,800 50230 TRAINING AND TRAVEL - 80 2,500 173 2,500 50285 COMMUNICATION - CELL 3,224 3,363 4,000 1,996 4,000 50310 OFFICE SUPPLIES 227 155 1,000 706 1,000 50311 OFFICE EXPENSE 13,257 14,104 15,000 13,879 15,000 50330 DUES 15,169 30,472 40,000 39,180 50,000 50460 PROFESSIONAL SERVICES 31,333 56,374 150,000 146,925 150,000 52042 SMALL TOOLS & EQUIPMENT 1,789 357 2,000 1,959 2,000 52043 COMPUTER SOFTWARE - - 1,000 980 1,000 52190 WORKERS COMPENSATION - - 6,500 - 10,673 52300 MAINTENANCE AGREEMENT 102,701 108,856 155,000 151,823 155,000 TOTAL EXPENDITURES 167,701 231,845 581,806 527,804 603,319

INFORMATION TECHNOLOGY REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DDRAFT
13 2,00
705 0,531
8 -
80 3,224 3
227
257 14,104
69 30,4
3 -
ENT
DR
90 3ODQQLQJ
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&RGH&RPSOLDQFH
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'HYHORSPHQWW

GENERAL FUND
Planning
dŚĞ WůĂŶŶŝŶŐ ŝǀŝƐŝŽŶ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƉƌŽǀŝĚŝŶŐ ƚĞĐŚŶŝĐĂů ĂƐ ƐŝƐƚĂŶĐĞ ĂŶĚ ƉƌŽĨĞƐƐŝŽŶĂů ŐƵŝĚĂŶĐĞƚŽƚŚĞŝƚǇŽƵŶĐŝů͕ƚŚĞWůĂŶŶŝŶŐŽŵŵŝƐƐŝŽŶ͕ĂŶĚƚŚĞ ƉƵďůŝĐƌĞŐĂƌĚŝŶŐƉŽůŝĐŝĞƐĂŶĚ ƉůĂŶƐƚŚĂƚŐƵŝĚĞƚŚĞƉŚǇƐŝĐĂůĚĞǀĞůŽƉŵĞŶƚŽĨƚŚĞĐŽŵŵƵŶŝƚǇ͘dŚĞ ĞƉĂƌƚŵĞŶƚƉƌŽĐĞƐƐĞƐĂůů ĞŶƚŝƚůĞŵĞŶƚ ĂƉƉůŝĐĂƚŝŽŶƐ ĂŶĚ ŽƚŚĞƌ ĚĞǀĞůŽƉŵĞŶƚ ƌĞƋƵĞƐƚƐ͘ ZĞƐƉŽŶ ƐŝďŝůŝƚŝĞƐ ĂůƐŽ ŝŶĐůƵĚĞ ƵƉĚĂƚŝŶŐ ĂŶĚ ŵĂŝŶƚĂŝŶŝŶŐ ƚŚĞ ŝƚǇ͛Ɛ 'ĞŶĞƌĂů WůĂŶ͕ ŽŶŝŶŐ ŽĚĞ͕ ĂŶĚ ŽƚŚĞƌ ĚĞǀĞůŽƉŵĞŶƚͲ ƌĞůĂƚĞĚŽƌĚŝŶĂŶĐĞƐ͘
D
DDR
92 DIVISION: 01125

REVENUES

TAXES AND FRANCHISE FEES - - - - - PERMIT AND SERVICE CHARGES 160,582 115,185 82,000 70,304 84,000 GRANTS/INTERGOVERNMENTAL 53,593 257,067 23,389 - -

OTHER REVENUES - - - - - TOTAL REVENUES 214,174 372,252 105,389 70,304 84,000

EXPENDITURES
OPERATING COSTS 597,931 481,791 638,342 456,319 649,560

CIP PROJECTS
TOTAL EXPENDITURES 597,931 481,791 638,342 456,319 649,560

OTHER SOURCES (USES)
TRANSFES IN - - 26,370 6,457 -

TRANSFERS OUT - - - - - TOTAL OTHER SOURCES (USES) - - 26,370 6,457 - SOURCES OVER (UNDER) USES (383,756) (109,539) (506,582) (379,557) (565,560)

PLANNING REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAF
AFAF

,756)
AFT
2 - T
638,34
(50
AFT
93 DIVISION: 01125

REVENUES

PLANNING
30210 PLANNING FEES 101,352 96,630 65,000 57,929 65,000 30215 GENERAL PLAN MAINT. FEES 29,193 3,035 5,000 2,168 4,000 30218 TECHNOLOGY FEES 30,037 15,520 12,000 10,207 15,000 30640 ADMINISTRATION FEE
30370 GRANT REVENUE 53,593 257,067 23,389 - - TOTAL REVENUES 214,174 372,252 105,389 70,304 84,000

EXPENDITURES

PLANNING
50010 SALARY 156,341 175,566 207,048 144,402 215,330 50050 OVERTIME 489 319 1,000 980 1,000 50090 FICA PAID 11,664 13,211 15,839 10,859 16,473 50110 RETIREMENT BENEFIT 14,374 17,526 39,411 - 43,352 50112 UNFUNDED RETIREMENT BENEFIT 40,771 66,235 53,279 3,629 66,235 50120 GROUP INSURANCE 23,071 26,487 45,200 23,202 45,000 50230 TRAINING AND TRAVEL 4,971 1,800 4,100 25 8,000 50285 COMMUNICATION - CELL 2,969 2,678 3,500 1,648 3,500 50290 POSTAGE 30 193 1,000 62 1,000 50310 OFFICE SUPPLIES 3,753 4,241 4,800 2,955 4,800 50311 OFFICE EXPENSE 793 472 1,000 282 1,000 50330 DUES - - 1,000 980 1,000 50430 PUBLICATIONS 1,491 1,480 2,700 2,645 2,700 50430 PUBLICATION - - - - - 50460 PROFESSIONAL SERVICES 211,322 88,911 79,757 78,122 30,000 52043 COMPUTER SOFTWARE 4,380 5,280 5,000 4,898 13,874 52044 COMPUTER HARDWARE 1,512 397 3,500 3,680 3,500 52190 WORKERS COMPENSATION 7,208 6,810 3,587 3,513 16,053 52300 MAINTENANCE AGREEMENT 238 238 250 286 250 55090 IT SERVICE FEES 6,552 4,887 12,198 11,947 12,624 55092 FACILITIES SERVICE FEES 27,868 26,568 32,595 31,927 33,736 55093 G&A COST ALLOCATION 78,134 38,493 101,578 99,495 105,133 504601 PROFESSIONAL SERVICES-REIMB. - - 20,000 30,784 25,000 TOTAL EXPENDITURES 597,931 481,791 638,342 456,319 649,560

PLANNING DETAIL REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
23,38

175,566
319
,211
14,374
40,771 66,235
,07 26,48
71 9

3,753
7 CES

T
94 Building
/ŶƐƉĞĐƟŽŶ
dŚĞƵŝůĚŝŶŐ/ŶƐƉĞĐƚŝŽŶŝǀŝƐŝŽŶƉƌŽǀŝĚĞƐƌĞƐŝĚĞŶƚƐ͕ďƵƐŝŶĞƐƐŽ ǁŶĞƌƐ͕ĂŶĚǀŝƐŝƚŽƌƐƚŽƚŚĞŝƚǇ ǁŝƚŚ ƉĞĂĐĞ ŽĨ ŵŝŶĚ ďǇ ĞŶƐƵƌŝŶŐ ƚŚĞ ďƵŝůĚŝŶŐƐ ƚŚĞǇ ůŝǀĞ͕ ǁŽƌŬ͕ Ă ŶĚ ǀŝƐŝƚ ĂƌĞ ƐĂĨĞ͘ Ɛ Ă ͞ĨŝƌƐƚ ƉƌĞǀĞŶƚĞƌ͕͟ ƚŚĞ ƵŝůĚŝŶŐ ŝǀŝƐŝŽŶ ĞŶƐƵƌĞƐ ĐŽŵƉůŝĂŶĐĞ ǁŝƚŚ ŵŝŶŝŵ Ƶŵ ŚĞĂůƚŚ ĂŶĚ ƐĂĨĞƚǇ ƐƚĂŶĚĂƌĚƐďǇƉƌŽǀŝĚŝŶŐƌĞǀŝĞǁĂŶĚŝŶƐƉĞĐƚŝŽŶŽĨĐŽŶƐƚƌƵĐƚŝŽŶƉƌ ŽũĞĐƚƐǁŝƚŚŝŶƚŚĞŝƚǇ͘ D
95 DIVISION: 01150

REVENUES

TAXES AND FRANCHISE FEES - - - - - PERMIT AND SERVICE CHARGES 668,886 425,698 315,334 308,869 368,950 GRANTS/INTERGOVERNMENTAL 23,500 - 40,000 39,180 26,453 OTHER REVENUES - - - 1,258 - TOTAL REVENUES 692,386 425,698 355,334 349,307 395,403

EXPENDITURES
OPERATING COSTS 448,041 384,722 665,703 642,134 689,520 CIP PROJECTS 45,561 - - - - TOTAL EXPENDITURES 493,602 384,722 665,703 642,134 689,520

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES 198,784 40,977 (310,369) (292,827) (294,117)

BUILDING INSPECTION REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFRA
-
784 40,97
AFT
38 03
-

FT
355,33
2 665,7
- -
T

AFT
96 DIVISION: 01150

REVENUES

BUILDING
30130 MISCELLANEOUS REVENUE - - - 1,258 - 30220 PLAN REVIEW 7,008 - - - - 30221 TRAINING & EDUCATION FEE - - - - - 30370 GRANT REVENUE 23,500 - 40,000 39,180 26,453 30610 SCHOOL FEE ADMIN 10,763 2,290 2,000 1,959 950 30630 BUILDING PERMITS 651,115 423,408 300,000 293,850 355,000 30640 ADMINISTRATION FEE - - 13,334 13,060 13,000 TOTAL REVENUES 692,386 425,698 355,334 349,307 395,403

EXPENDITURES

BUILDING
50010 SALARY 192,155 138,561 256,657 251,396 266,924 50050 OVERTIME 323 479 1,000 980 1,000 50090 FICA PAID 14,375 10,366 19,634 19,232 20,420 50110 RETIREMENT BENEFIT 15,914 12,866 28,268 27,688 31,094 50112 UNFUNDED RETIREMENT BENEFIT 52,060 52,582 57,920 56,732 57,919 50120 GROUP INSURANCE 43,175 24,962 55,300 54,166 55,300 50125 BOOT ALLOWANCE 550 275 275 300 300 50130 UNIFORM ALLOWANCE 527 625 840 823 875 50230 TRAINING AND TRAVEL 4,944 4,901 5,000 4,898 8,400 50285 COMMUNICATION - CELL 2,626 2,486 3,000 2,939 3,000 50290 POSTAGE 202 - 500 - 500 50310 OFFICE SUPPLIES - - - - - 50311 OFFICE EXPENSE 4,038 - 1,000 980 1,000 50320 FUEL 1,028 451 1,800 1,763 1,800 50460 PROFESSIONAL SERVICES 16,897 71,277 30,000 29,385 30,000 52040 CAPITAL OUTLAY 45,561 - - - - 52042 SMALL TOOLS & EQUIPMENT 376 155 1,000 980 1,000 52043 COMPUTER SOFTWARE 8,280 8,280 8,280 - 14,200 52044 COMPUTER HARDWARE - - - - - 52190 WORKERS COMPENSATION 9,046 8,998 10,908 10,684 19,899 55090 IT SERVICE FEES 5,058 3,960 7,995 - 8,275 55091 SHOP SERVICE FEES 2,700 2,059 2,255 2,209 2,334 55092 FACILITIES SERVICE FEES 10,659 12,215 12,300 12,048 12,731 55093 G&A COST ALLOCATION 62,373 28,297 80,770 79,114 83,597 504601 PROFESSIONAL SERVICES-REIMB. - - 80,001 84,839 66,453 TOTAL EXPENDITURES 493,602 384,722 665,703 642,134 689,520

BUILDING REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
425,698 334
192,155
323
,37 10,36
914 12
0 550
5 ELL
FT
40 2,00

13 FT
97 Code
Compliance
dŚĞŽĚĞŽŵƉůŝĂŶĐĞŝǀŝƐŝŽŶĞŶƐƵƌĞƐĐŽŵƉůŝĂŶĐĞǁŝƚŚƚŚĞŝƚǇ͛Ɛ ĐŽĚĞƐƌĞůĂƚĞĚƚŽƉƌŽƉĞƌƚǇ ŵĂŝŶƚĞŶĂŶĐĞ͕ ŚĞĂůƚŚ ĂŶĚ ƐĂĨĞƚǇ͕ ĂŶĚ ůĂŶĚ ƵƐĞ ƉƌŽǀŝĚŝŶŐ ƌĞƐŝĚĞŶƚ Ɛ ĂŶĚ ďƵƐŝŶĞƐƐĞƐ ƐĞƌǀŝĐĞƐ ƚŚĂƚĂƌĞĂŝŵĞĚĂƚĞŶƐƵƌŝŶŐƐĂĨĞĂŶĚĂƚƚƌĂĐƚŝǀĞŶĞŝŐŚďŽƌŚŽŽĚƐĂŶ ĚďƵƐŝŶĞƐƐĚŝƐƚƌŝĐƚƐ͘ D
DDR
98 DIVISION: 01160

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - - GRANTS/INTERGOVERNMENTAL 23,500 - - - - OTHER REVENUES 38,673 30,147 15,500 18,295 14,000 TOTAL REVENUES 62,173 30,147 15,500 18,295 14,000

EXPENDITURES
OPERATING COSTS 423,550 530,526 574,992 441,665 631,289 CIP PROJECTS 43,017 - - - - TOTAL EXPENDITURES 466,567 530,526 574,992 441,665 631,289

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (404,394) (500,379) (559,492) (423,370) (617,289)

CODE COMPLIANCE REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
RAFRA
-
94) 00,3
AFT
530,526 2
-
-
FT
15,50
6 574,99
- -
T

AFT
99 DIVISION: 01160

REVENUES

CODE COMPLIANCE
30130 MISCELLANEOUS REVENUE 16,659 2,978 1,500 4,582 2,000 30135 DONATIONS - 3,000 2,000 1,959 2,000 30480 CODE VIOLATIONS REVENUE 22,014 24,168 12,000 11,754 10,000 TOTAL REVENUES 62,173 30,147 15,500 18,295 14,000

EXPENDITURES

CODE COMPLIANCE
50010 SALARY 197,128 230,835 245,797 194,303 255,628 50012 ADMINISTRATION FEES 4 3 - - - 50050 OVERTIME 977 38,996 5,200 3,220 6,000 50090 FICA PAID 14,749 20,371 18,803 14,923 19,737 50110 RETIREMENT BENEFIT 16,310 20,920 27,853 18,138 30,000 50112 UNFUNDED RETIREMENT BENEFIT 52,635 88,835 67,538 4,325 88,835 50120 GROUP INSURANCE 41,536 47,631 56,300 55,503 60,000 50125 BOOT ALLOWANCE 550 550 550 539 600 50130 UNIFORM ALLOWANCE 893 1,250 1,680 1,646 1,750 50230 TRAINING AND TRAVEL 3,705 3,183 4,000 3,918 5,200 50285 COMMUNICATION - CELL 2,844 2,972 3,200 3,134 3,200 50290 POSTAGE 512 333 600 588 600 50320 FUEL 1,701 2,832 1,800 1,763 1,800 50460 PROFESSIONAL SERVICES 916 932 1,500 1,469 10,000 50520 LEGAL FEES 2,070 1,303 5,000 4,898 - 52040 CAPITAL OUTLAY 43,017 - - - - 52042 SMALL TOOLS & EQUIPMENT 1,264 1,223 1,000 980 1,000 52044 COMPUTER HARDWARE - - 13,000 12,734 2,600 52190 WORKERS COMPENSATION 2,470 982 12,174 11,924 19,057 52225 COMMUNITY PROJECTS 5,651 7,138 4,000 3,918 4,000 52230 WEED ABATEMENT - 1,800 10,000 10,693 15,000 55090 IT SERVICE FEES 4,885 5,501 6,970 6,827 7,214 55091 SHOP SERVICE FEES 2,316 1,653 9,840 9,638 10,184 55092 FACILITIES SERVICE FEES 2,325 2,494 3,075 3,012 3,183 55093 G&A COST ALLOCATION 59,321 40,307 66,113 64,757 68,426 TOTAL EXPENDITURES 466,567 530,526 574,992 441,665 631,289

CODE COMPLIANCE REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
15 ,835 245,797
3 -
6 20,371
20,920
8,835
41,536 31
550
89 1,250
705 3
44 01
91 QUIPM
DWARE
ON

100

ĐŽŶŽŵŝĐ
ĞǀĞůŽƉŵĞŶƚ
dŚĞ
ĐŽŶŽŵŝĐ ĞǀĞůŽƉŵĞŶƚ ŝǀŝƐŝŽŶ ŝƐ ĐŽŵŵŝƚƚĞĚ ƚŽ ĞƐƚĂďůŝƐŚŝŶŐ ƐƵƐƚĂŝŶĂďůĞ ĞĐŽŶŽŵŝĐ ĚĞǀĞůŽƉŵĞŶƚ ǁŚŝůĞ ĨŽĐƵƐŝŶŐ ŽŶ ĂĐƚŝŽŶƐ ƚŚĂƚ ĂƌĞ ǀŝƐŝďůĞ ĂŶĚ ŵĞĂƐ ƵƌĂďůĞ͘ dŚĞ ĞƉĂƌƚŵĞŶƚ͛Ɛ ŵŝƐƐŝŽŶŝƐƚŽĐƌĞĂƚĞĞĐŽŶŽŵŝĐƉƌŽ ƐƉĞƌŝƚǇĨŽƌƚŚĞĐŽŵŵƵŶŝƚǇďǇƉƌŽŵŽƚŝŶŐĂƋƵĂůŝƚǇďƵƐŝŶĞƐƐ ĐůŝŵĂƚĞ ĂŶĚ ĞĚƵĐĂƚŝŽŶ ŽĨ ŽƵƌ ǁŽƌŬĨŽƌĐĞ͕ ĂŶĚ ĂƚƚƌĂĐƚŝŶŐ ĂŶĚͬŽƌ Ğ ǆƉĂŶĚŝŶŐ ũŽďͲŐĞŶĞƌĂƚŝŶŐ ďƵƐŝŶĞƐƐĞƐ͘
101
\
DIVISION: 01165

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - -

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - -

TOTAL REVENUES - - - - -

EXPENDITURES
OPERATING COSTS 5,000 1,872 55,000 54,693 52,500

CIP PROJECTS - - - - -
TOTAL EXPENDITURES 5,000 1,872 55,000 54,693 52,500

OTHER SOURCES (USES)
TRANSFES IN - - 40,000 40,000 -

TRANSFERS OUT - - - - - TOTAL OTHER SOURCES (USES) - - 40,000 40,000 - SOURCES OVER (UNDER) USES (5,000) (1,872) (15,000) (14,693) (52,500)

ECONOMIC DEVELOPMENT REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRA
AFAF
-
00) (1,8
AFT
,872 00
-
-
FT

55,0
-

AFT
102
\
DIVISION: 01165

EXPENDITURES

ECONOMIC DEVELOPMENT
50230 TRAINING AND TRAVEL - 1,869 8,000 7,836 8,000 50330 DUES 5,000 - 7,000 6,857 7,500 50390 MATERIALS/SUPPLIES - - - - 10,000 50460 PROFESSIONAL SERVICES - 1 40,000 40,000 - 52043 COMPUTER SOFTWARE - 2 - - 27,000 TOTAL EXPENDITURES 5,000 1,872 55,000 54,693 52,500

ECONOMIC DEVELOPMENT REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
T
2 55
T
40 -
T
103
)LUH6HUYLFHV
3ROLFHDepartment
3ROLFH$FWLYLWLHV/HDJH
3XEOLFF6DIHW\\

GENERAL FUNDS GENERAL FUND
Fire Services
dŚĞ &ŝƌĞ ĞƉĂƌƚŵĞŶƚ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐƉŽŶĚŝŶŐ ƚŽ Ă ǀĂƌŝĞƚǇ ŽĨ ĞŵĞƌŐĞŶĐŝĞƐ ǁŝƚŚŝŶ ƚŚĞ ŝƚǇ͕ ŝŶĐůƵĚŝŶŐ ƐƚƌƵĐƚƵƌĞ ĨŝƌĞƐ͕ ǀĞŐĞƚĂƚŝŽŶ ĨŝƌĞƐ͕ ŵĞĚŝĐĂů ĞŵĞƌ ŐĞŶĐŝĞƐ͕ ǀĞŚŝĐůĞ ĂĐĐŝĚĞŶƚƐ͕ ĂŶĚ ŚĂǌĂƌĚŽƵƐ ŵĂƚĞƌŝĂů ŝŶĐŝĚĞŶƚƐ͘ dŚĞ ĚĞƉĂƌƚŵĞŶƚ ĂůƐŽ ĐŽŶĚƵĐƚƐ ĨŝƌĞ ƐĂĨĞƚǇ ŝŶƐƉĞĐƚŝŽŶƐ ŽĨ ĐŽŵŵĞƌĐŝĂů ďƵƐŝŶĞƐƐĞƐ͕ ƉƵďůŝĐ ĞĚƵĐĂƚŝŽŶ͕ ĂŶĚ ĨŝƌĞ ƉƌĞǀĞŶƚŝŽŶ ĂĐ ƚŝǀŝƚŝĞƐ͘ dŚĞ ŵŝƐƐŝŽŶ ŽĨ ƚŚĞ tĂƐĐŽĨŝƌĞĚĞƉĂƌƚŵĞŶƚŝƐƚŽƉƌŽƚĞĐƚůŝĨĞ͕ƉƌŽƉĞƌƚǇ͕ĂŶĚƚŚĞĞŶǀ ŝƌŽŶŵĞŶƚƚŚƌŽƵŐŚƚŚĞĚĞůŝǀĞƌǇ ŽĨŝŶŶŽǀĂƚŝǀĞĂŶĚĞĨĨŝĐŝĞŶƚƋƵĂůŝƚǇĞŵĞƌŐĞŶĐǇŵĂŶĂŐĞŵĞŶƚƐĞƌǀŝĐ ĞƐŝŶŽƵƌĐŽŵŵƵŶŝƚǇ͘ D
DDR
105
DIVISION: 01137

EXPENDITURES

FIRE SERVICES
50020 CONTRACT SALARY 564,390 610,624 740,662 725,478 720,000 TOTAL EXPENDITURES 564,390 610,624 740,662 725,478 720,000

FIRE SERVICES REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
106
WŽůŝĐĞĐƚŝǀŝƚŝĞƐ
>ĞĂŐƵĞ
D
DDR
107
DIVISION: 01142

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - -
GRANTS/INTERGOVERNMENTAL - - - - 74,279

OTHER REVENUES - - - - -
TOTAL REVENUES - - - - 74,279

EXPENDITURES
OPERATING COSTS - - - 2,817 87,799

CIP PROJECTS
TOTAL EXPENDITURES - - - 2,817 87,799

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - -
SOURCES OVER (UNDER) USES - - - (2,817) (13,521)

POLICE ACTIVITIES LEAGUE REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFRA
-
AFT
-

FT
-
-
T
-
AFT
108
DIVISION: 01142

REVENUES

POLICE ACTIVITIES SERVICES
30370 GRANT REVENUE - - - - 74,279
- - - - 74,279
TOTAL REVENUES - - - - 148,557

EXPENDITURES

POLICE ACTIVITIES SERVICES
50010 SALARY - - - - 69,000
50050 OVERTIME - - - - 500
50090 FICA PAID - - - - 5,279
50110 RETIREMENT BENEFIT - - - - 2,600
50112 UNFUNDED RETIREMENT BENEFIT - - - - 1,560 50120 GROUP INSURANCE - - - - 3,640
50285 COMMUNICATION - CELL - - - - 900
50310 OFFICE SUPPLIES - - - 177 500
50311 OFFICE EXPENSE - - - 454 750
52044 COMPUTER HARDWARE - - - 861 500
52190 WORKERS COMPENSATION - - - - 746
55090 IT SERVICE FEES - - - 200 700
55093 G&A COST ALLOCATION - - - 1,125 1,125 TOTAL EXPENDITURES - - - 2,817 87,799

POLICE ACTIVITIES SERVICES REVENUES & EXPENDITURES DETAIL 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25 PROJECTED 2025-26
BUDGET

DRARAFT

-
-
-
-
-
RA
109
WŽůŝĐĞ
ĞƉĂƌƚŵĞŶƚ
D
DDR
110
DIVISION: 01143

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - -
GRANTS/INTERGOVERNMENTAL - 395,279 633,500 567,226 607,410 OTHER REVENUES - 14,607 13,000 21,806 26,800
TOTAL REVENUES - 409,886 646,500 589,032 634,210

EXPENDITURES
OPERATING COSTS 540,463 3,989,515 5,680,724 5,443,362 6,633,156 CIP PROJECTS 526,342 1,039,361 530,000 98,019 30,000 TOTAL EXPENDITURES 1,066,805 5,028,876 6,210,724 5,541,381 6,663,156

OTHER SOURCES (USES)
TRANSFES IN 1,033,070 5,004,600 2,943,338 2,733,076 3,979,277

TRANSFERS OUT - - - - -
TOTAL OTHER SOURCES (USES) 1,033,070 5,004,600 2,943,338 2,733,076 3,979,277 SOURCES OVER (UNDER) USES (33,735) 385,610 (2,620,886) (2,219,273) (2,049,669)

POLICE REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRARAF
,070
AFT
,876 5,5
4,600
FT
500
5,680,724
000
2,943
5) 385,610
AFT
111
DIVISION: 01143

POLICE SERVICES

REVENUES

POLICE SERVICES
30135 DONATIONS - 2,850 1,000 (4,300) 1,000 30141 POST TRAINING REIMB. - 14,607 - - 4,500 30219 DIGITAL MEDIA REPRODUCTION - -- - 100
30370 GRANT REVENUE - 392,429 515,000 456,435 478,910 30410 STORED VEHICLES - -5 , 5 0 0 9,850 12,000 30440 DUI FEES - -- - 200
30450 PARKING CITATION - -7 , 5 0 0 7,346 3,500 30460 DOCUMENTS & REPORTS - -- 4,610 6,500
30470 PUBLIC SAFETY - - 9,500 9,305 9,500
30475 POLICING TAX FUND-20668 - - 53,000 51,914 53,000 30476 POLICING TAX #06-01 FUND-20671 - - 55,000 53,873 55,000 TOTAL REVENUES - 409,886 646,500 589,032 634,210

EXPENDITURES

POLICE SERVICES
50010 SALARY 109,437 1,396,875 2,845,935 2,787,593 2,959,772 50050 OVERTIME - 112,605 200,000 201,258 200,000 50060 EXTRA HELP - 6,162 - - -
50070 DEFERRED COMP PAID 7,950 81,455 125,000 122,438 130,000 50090 FICA PAID 8,372 114,056 217,714 213,251 226,423 50110 RETIREMENT BENEFIT 11,128 155,414 335,967 329,080 369,564 50112 UNFUNDED RETIREMENT BENEFIT 9,743 425,473 80,000 78,360 275,473 50120 GROUP INSURANCE 13,919 170,554 306,200 299,923 336,820 50130 UNIFORM ALLOWANCE 2,804 52,517 48,000 47,016 48,000 50230 TRAINING AND TRAVEL 3,635 44,147 37,000 36,242 37,000 50231 TRAVEL AND TRAINING REIMB. - - 20,000 19,590 20,000 50280 COMMUNICATIONS - 16,972 30,000 29,385 30,000 50285 COMMUNICATION - CELL 382 12,058 17,000 18,352 14,500 50290 POSTAGE - 42 500 490 500
50310 OFFICE SUPPLIES 3,187 16,372 13,000 12,734 13,000 50311 OFFICE EXPENSE 9,318 11,797 7,000 6,857 7,000 50320 FUEL 47 37,512 117,000 114,602 117,000 50330 DUES/SUBSCRIPTIONS/LICENSES - 40,350 - - - 50330 DUES 5,504 17,521 20,000 19,590 20,000 50335 GRANT EXPENSE REIMB. - 352 30,000 47,957 65,134 50350 PHYSICALS 45 1,435 1,500 1,469 1,500 50360 DRUG & ALCOHOL TESTING - 3,279 2,000 1,959 2,000 50380 TOOLS - 658 - - -
50390 MATERIALS/SUPPLIES 1,585 7,163 2,500 2,449 2,500 50460 PROFESSIONAL SERVICES 1,375 85,945 60,000 58,770 60,000 50462 BACKGROUND INVESTIGATIONS - 121,914 18,000 17,631 18,000 50463 KC LAB & PROCESSING - - 25,000 24,488 25,000 50464 KC DA FEES - -5 , 0 0 0 4,898 5,000
50520 LEGAL FEES 438 500 15,000 14,693 15,000 50530 EQUIPMENT REPAIR - 89 2,500 2,449 2,500

POLICE SERVICES REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET

GENERAL FUNDS GENERAL FUND
DRAFT
409,8
7 1,3
112,605
162
55 9,743
39 1 9
8 L 3,
NING R
FT
-
75 0 0
9,50
000
-
S

FT
112
DIVISION: 01143

POLICE SERVICES

POLICE SERVICES REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
50580 UTILITIES 2,240 9,305 13,000 12,734 13,000 52040 CAPITAL OUTLAY 526,342 1,039,361 530,000 98,019 30,000 52042 EQUIPMENT & SMALL TOOLS 47 37,884 16,500 16,162 16,500 52043 COMPUTER SOFTWARE 294,853 389,770 199,000 237,380 399,640 52044 COMPUTER HARDWARE 5,496 76,967 55,000 53,873 55,000 52120 LIABILITY INSURANCE - - 193,970 165,608 270,594 52160 PARKING CITATION - 300 - - 6,000
52190 WORKERS COMPENSATION - 25,000 114,468 93,641 220,651 52300 MAINTENANCE AGREEMENT - 2,433 5,000 4,898 5,000 52900 SPECIAL EVENTS AND PROJECTS - 9,098 27,500 10,782 6,000 55020 SAFETY INV - 49,224 16,000 14,233 40,000 55090 IT SERVICE FEES 6,882 48,673 150,000 74,222 155,250 55091 SHOP SERVICE FEES - 12,022 75,000 18,313 77,625
55092 FACILITIES SERVICE FEES 7,708 15,000 40,000 23,072 41,400 55093 G&A COST ALLOCATION 30,749 266,486 128,470 125,836 279,810 50370F AUTO REPAIR - POLICE 3,619 9,419 15,000 15,308 15,000 52080B BLDG REPAIR & MAINT-PUBLIC SAF - 104,715 10,000 13,393 10,000 TOTAL EXPENDITURES 1,066,805 5,028,876 6,210,724 5,541,381 6,663,156

GENERAL FUND
DRAF
AF
5 AFT
4,46
5,000
2 16,00
50,000
22 000
5,00
266,4
9,419
715
6,
AF
113
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6WUHHWV
3XEOLFF:RUNVV
6WRUPZDWHU
+LJK6SHHG5DLO

GENERAL FUND
WƵďůŝĐtŽƌŬƐĚŵŝŶŝƐƚƌĂƟŽŶ
and Engineering
dŚĞWƵďůŝĐtŽƌŬƐĚŵŝŶŝƐƚƌĂƚŝŽŶĂŶĚ
ŶŐŝŶĞĞƌŝŶŐŝǀŝƐŝŽŶƉƌŽǀŝĚ ĞƐĞŶŐŝŶĞĞƌŝŶŐ͕ĐŽŶƐƚƌƵĐƚŝŽŶ͕ ŽƉĞƌĂƚŝŽŶ͕ ĂŶĚ ŵĂŝŶƚĞŶĂŶĐĞ ƐĞƌǀŝĐĞƐ ƚŽ ƚŚĞ ŝƚǇ͛Ɛ ŝŶĨƌĂƐƚƌƵĐƚƵƌ Ğ ƐǇƐƚĞŵƐ͕ ŝŶĐůƵĚŝŶŐ ƐƚƌĞĞƚƐ͕ ǁĂƚĞƌ͕ ǁĂƐƚĞǁĂƚĞƌ͕ ĂŶĚ ƐƚŽƌŵ ĚƌĂŝŶĂŐĞ ƐǇƐƚĞŵƐ͘ dŚĞ ĞƉĂƌƚŵĞŶƚ Ă ůƐŽ ƉƌŽǀŝĚĞƐ ƐĂŶŝƚĂƚŝŽŶ ƐĞƌǀŝĐĞƐĂƐǁĞůůĂƐŝŶƚĞƌŶĂůƐĞƌǀŝĐĞƐƐƵĐŚĂƐĨůĞĞƚĂŶĚĨĂĐŝůŝƚ ŝĞƐŵĂŝŶƚĞŶĂŶĐĞ͘dŚĞĐŽƌĞŵŝƐƐŝŽŶ ŝƐƚŽƉƌŽǀŝĚĞĞƐƐĞŶƚŝĂůƉƵďůŝĐǁŽƌŬƐĂŶĚ ƵƚŝůŝƚǇƐĞƌǀŝĐĞƐƚŽ ƚŚĞ ĐŝƚŝǌĞŶƐŽĨtĂƐĐŽŝŶƚŚĞƐĂĨĞƐƚ͕ ŵŽƐƚƌĞƐƉŽŶƐŝǀĞ͕ĂŶĚ ŵŽƐƚĞĨĨŝĐŝĞŶƚŵĞĂŶƐƉŽƐƐŝďůĞ͘

GENERAL FUNDS GENERAL FUNDS GENERAL FUND
DIVISION: 01135

REVENUES

TAXES AND FRANCHISE FEES - - - - - PERMIT AND SERVICE CHARGES 54,748 46,163 40,750 20,527 61,500

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - - TOTAL REVENUES 54,748 46,163 40,750 20,527 61,500

EXPENDITURES
OPERATING COSTS 429,787 321,581 498,009 253,919 432,233

CIP PROJECTS - - - - - TOTAL EXPENDITURES 429,787 321,581 498,009 253,919 432,233

OTHER SOURCES (USES)
TRANSFES IN 28,891 117,792 - - -

TRANSFERS OUT
TOTAL OTHER SOURCES (USES) 28,891 117,792 - - - SOURCES OVER (UNDER) USES (346,148) (157,626) (457,259) (233,392) (370,733)

ENGINEERING REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRA
AFTRAF
321,581 ,009
117,792
28,89 92
46, (157,626)FT
40,
81 498
-

AFAFT
116
DIVISION: 01135

REVENUES

ENGINEERING
30310 ENCROACHMENT PERMITS 7,683 11,667 10,000 5,378 7,500 30320 ENGINEERING FINAL MAP FEES - (1,675) 250 245 30,000 30330 GRADING PLAN CHECK FEE 26,089 24,162 20,000 9,637 15,000 30340 ENGINEERING IMPROVE PLAN CHECK 12,345 4,710 2,500 635 1,500 30365 LLA PARCEL MAPS - PM WAIVERS 8,631 7,299 8,000 4,632 7,500 TOTAL REVENUES 54,748 46,163 40,750 20,527 61,500

EXPENDITURES

ENGINEERING
50010 SALARY 48,071 131,679 237,903 87,874 158,015 50050 OVERTIME - 8 750 735 750 50090 FICA PAID 3,696 10,069 18,200 6,709 12,088 50110 RETIREMENT BENEFIT 4,693 6,880 26,364 25,824 20,000 50112 UNFUNDED RETIREMENT BENEFIT 11,708 39,050 46,558 2,417 46,588 50120 GROUP INSURANCE 4,585 8,987 29,500 6,487 25,500 50125 BOOT ALLOWANCE 600 875 900 600 900 50230 TRAINING AND TRAVEL 4,039 1,866 3,000 1,147 7,000 50240 TUITION REIMBURSEMENT - - 1,200 - 1,218 50285 COMMUNICATION - CELL 3,048 2,731 3,500 2,420 3,500 50310 OFFICE SUPPLIES 964 870 1,350 982 1,500 50311 OFFICE EXPENSE 339 573 1,000 842 1,500 50320 FUEL 142 171 800 341 800 50330 DUES/SUBSCRIPTIONS/LICENSES 5,885 2,931 6,000 5,877 9,000 50390 MATERIALS/SUPPLIES 424 983 500 425 500 50460 PROFESSIONAL SERVICES 7,866 15,053 14,000 5,427 15,000 50580 UTILITIES 21 49 250 17 250 52030 MISCELLANEOUS 23 - 750 - 761 52042 SMALL TOOLS & EQUIPMENT 950 327 650 60 2,000 52043 COMPUTER SOFTWARE - - 1,500 1,469 5,000 52044 COMPUTER HARDWARE 650 108 65 64 500 52190 WORKERS COMPENSATION 10,224 10,349 5,064 4,960 11,780 52290 FINAL MAP CHECK 8,319 2,425 - - - 52310 GRADING PLAN CHECK 14,250 20,828 16,000 15,672 20,000 52320 IMPROVEMENT PLAN CHECK 2,708 6,035 - - 1,500 52330 LLA PARCEL MAPS - PM WAIVERS 20,139 9,433 - 3,050 1,500 55011 PENALTY CHARGE 224,699 - - - - 55090 IT SERVICE FEES 5,207 3,186 6,150 6,024 6,365 55091 SHOP SERVICE FEES 1,614 612 1,948 1,908 2,016 55092 FACILITIES SERVICE FEES 19,121 24,314 23,063 22,590 23,870 55093 G&A COST ALLOCATION 25,804 21,190 51,045 49,999 52,832 TOTAL EXPENDITURES 429,787 321,581 498,009 253,919 432,233

ENGINEERING REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
TT
DRAFT
40,7
1,679 37,903
50 6,880
39,050
987
600
,039
-
8 2,

5,885

CES

ENT

117
Streets
dŚĞ ^ƚƌĞĞƚƐ ĞƉĂƌƚŵĞŶƚ ƉƌŽǀŝĚĞƐ ŵĂŝŶƚĞŶĂŶĐĞ ŽĨ ŝƚǇ ƐƚƌĞĞƚƐ͕ Ɛŝ ĚĞǁĂůŬƐ͕ ĐƵƌďƐ ĂŶĚ ŐƵƚƚĞƌƐ͕ ƚƌĂĨĨŝĐƐŝŐŶĂůƐ͕ƐƚƌĞĞƚůŝŐŚƚƐ͕ƉƵďůŝĐƉĂƌŬŝŶŐůŽƚƐ͕ƐŝŐŶƐ͕ŵĂƌ ŬŝŶŐƐ͕ĂŶĚƚŚĞƐƚŽƌŵĚƌĂŝŶƐǇƐƚĞŵ͘ dŚĞĞƉĂƌƚŵĞŶƚŝƐĂůƐŽƌĞƐƉŽŶƐŝďůĞĨŽƌŐƌĂĨĨŝƚŝĂďĂƚĞŵĞŶƚĂŶĚƌ ŽƵƚŝŶĞůĂŶĚƐĐĂƉĞŵĂŝŶƚĞŶĂŶĐĞ ŝŶǀĂƌŝŽƵƐůŽĐĂƚŝŽŶƐůŽĐĂƚĞĚǁŝƚŚŝŶƚŚĞƐƚƌĞĞƚƌŝŐŚƚͲŽĨͲǁĂǇ͘

GENERAL FUND
\
DIVISION: 01185

REVENUES

TAXES AND FRANCHISE FEES
PERMIT AND SERVICE CHARGES 1,892 968 1,500 90 1,500 GRANTS/INTERGOVERNMENTAL 495,323 - - 18,893 - OTHER REVENUES 585,218 9,534 2,500 - 2,500 TOTAL REVENUES 1,082,433 10,502 4,000 18,983 4,000

EXPENDITURES
OPERATING COSTS 1,088,231 1,148,486 1,578,316 1,298,371 1,690,308 CIP PROJECTS 11,800 296,307 - - - TOTAL EXPENDITURES 1,100,031 1,444,794 1,578,316 1,298,371 1,690,308

OTHER SOURCES (USES)
TRANSFES IN 956,286 1,252,350 956,043 956,043 942,393 TRANSFERS OUT (110,417) - - - - TOTAL OTHER SOURCES (USES) 845,869 1,252,350 956,043 956,043 942,393 SOURCES OVER (UNDER) USES 828,271 (181,941) (618,273) (323,345) (743,915)

STREETS REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFRA
5,869 1,2
AFT
1,444,794
2,350
10,417
FT
4,00
486 578,316
96,307 -
T

71 81,9
AFT
119
\
DIVISION: 01185

REVENUES

STREETS
30130 MISCELLANEOUS REVENUE 585,218 3,714 2,500 - 2,500 30370 GRANT REVENUE 495,323 - - 18,893 - 30385 OTHER FINANCING SOURCES - 5,820 - - - 30745 OVERSIZE LOAD PERMITS 1,892 968 1,500 90 1,500 TOTAL REVENUES 1,082,433 10,502 4,000 18,983 4,000

EXPENDITURES

STREETS
50010 SALARY 362,189 401,498 510,919 500,446 531,356 50050 OVERTIME 1,598 4,165 7,000 2,778 7,000 50090 FICA PAID 26,571 29,677 39,085 30,410 40,649 50110 RETIREMENT BENEFIT 37,421 41,249 60,431 36,351 66,474 50112 UNFUNDED RETIREMENT BENEFIT 97,682 150,265 124,378 8,773 150,265 50120 GROUP INSURANCE 103,478 102,169 175,000 101,041 175,000 50125 BOOT ALLOWANCE 2,200 2,200 2,200 2,155 2,400 50230 TRAINING AND TRAVEL 1,051 466 1,500 624 5,000 50280 COMMUNICATIONS 369 421 2,500 321 2,500 50285 COMMUNICATION - CELL 3,316 2,544 5,000 2,676 4,000 50310 OFFICE SUPPLIES 49 84 250 229 800 50311 OFFICE EXPENSE 236 - 250 41 800 50320 FUEL 24,196 36,028 25,000 17,927 25,000 50370 UNIFORM CLEANING SERVICE 4,209 3,980 3,500 2,899 3,500 50390 MATERIALS/SUPPLIES 6,356 16,073 29,500 26,775 40,000 50460 PROFESSIONAL SERVICES 3,037 2,823 13,500 13,223 20,000 50540 STORM DRAIN 11,374 - - - - 50580 UTILITIES 8,500 8,021 18,817 6,194 18,817 50620 CHEMICALS AND TESTING 5,450 2,000 2,000 1,777 5,000 50630 PATCHING MATERIAL 3,673 5,933 8,000 5,027 10,000 50665 CRACK SEALING MATERIALS - - 3,500 140 5,500 50690 LANDSCAPING 5,873 6,805 7,500 7,385 10,000 52040 CAPITAL OUTLAY 11,800 296,307 - - - 52042 SMALL TOOLS & EQUIPMENT 6,068 8,134 16,000 11,224 15,000 52043 COMPUTER SOFTWARE 1,971 1,380 3,450 3,379 3,500 52180 TRAFFIC SIGNAL MAINT 10,972 14,739 14,500 14,203 18,000 52190 WORKERS COMPENSATION 34,003 34,677 56,970 55,802 56,970 52270 STREET LIGHTING 114,828 125,304 140,000 137,130 140,000 52275 STREET REPAIRS & REPAVING - 414 - - 10,000 55020 SAFETY INV 668 56 1,500 1,469 1,500

STREETS DETAIL REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT

401,498
4,165
29,677
37,4 49
97,682
3,4 102,169
200 2,2
51 9

49 G SE
PLIES
CES
T

T
120
\
DIVISION: 01185

STREETS DETAIL REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
55035 GRAFFITI REMOVAL 1,970 1,002 - 812 4,500 55090 IT SERVICE FEES 12,110 14,875 26,753 26,204 27,689 55091 SHOP SERVICE FEES 38,301 32,372 45,305 51,744 46,891 55092 FACILITIES SERVICE FEES 10,454 11,979 12,095 11,847 12,518 55093 G&A COST ALLOCATION 148,057 87,151 221,913 217,363 229,679 - - - - - TOTAL EXPENDITURES 1,100,031 1,444,794 1,578,316 1,298,371 1,690,308 DRAFT
T
1,578,31
TT
121
6WRUPZDWHU
'
E
Z>&hE^
122
\
DIVISION: 01186

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - - GRANTS/INTERGOVERNMENTAL - 46,712 142,558 7,588 80,500

OTHER REVENUES - - - - - TOTAL REVENUES - 46,712 142,558 7,588 80,500

EXPENDITURES
OPERATING COSTS - 90,339 291,663 267,299 228,635 CIP PROJECTS - 28,086 45,000 44,078 45,000 TOTAL EXPENDITURES - 118,425 336,663 311,377 273,635

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES - (71,713) (194,105) (303,789) (193,135)

STORMWATER REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRA
AFRAF
-
(71,713)
AFT
8,425 63
-
FT
2,55
291,66
6 45,000
AFT
123
\
DIVISION: 01186

REVENUES

STORMWATER
30370 GRANT REVENUE - 46,712 142,558 7,588 80,500 TOTAL REVENUES - 46,712 142,558 7,588 80,500

EXPENDITURES

STORMWATER
50010 SALARY - 12,053 20,980 - 21,819
50050 OVERTIME - 312 4,000 3,918 4,000
50090 FICA PAID - 905 2,624 2,570 1,669
50110 RETIREMENT BENEFIT - 238 3,673 3,597 4,040 50112 UNFUNDED RETIREMENT BENEFIT - 9,000 7,080 6,935 7,080 50120 GROUP INSURANCE - 1,179 17,900 17,533 17,900 50320 FUEL - -- 6 -
50460 PROFESSIONAL SERVICES - 46,712 162,558 159,226 100,500 50530 EQUIPMENT REPAIR - 7,340 20,000 21,748 20,000 50540 STORM DRAIN - 12,671 20,000 19,590 20,000 52040 CAPITAL OUTLAY - 28,086 45,000 44,078 45,000 52190 WORKERS COMPENSATION - (72) 2,849 2,790 1,627 TOTAL EXPENDITURES - 118,425 336,663 311,377 273,635

STORMWATER DETAIL REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRDRAFT
53 20,9
31 4,000
5 624
8 9,000
1,17
-
- 2
,
- 12,67
28 -
RA
124
AnimalŽŶƚƌŽů
Services
dŚĞŶŝŵĂůŽŶƚƌŽů^ĞƌǀŝĐĞƐĚŝǀŝƐŝŽŶĞŶĨŽƌĐĞƐĂŶŝŵĂůĐŽŶƚƌŽůůĂ ǁƐ͕ƌĞƐƉŽŶĚƐƚŽĂŶŝŵĂůͲƌĞůĂƚĞĚ ĞŵĞƌŐĞŶĐŝĞƐ͕ ĂŶĚ ƚĂŬĞƐ ĚĞĂĚ ĂŶĚ ĂŐŐƌĞƐƐŝǀĞ ĂŶŝŵĂůƐ ƚŽ ƚŚĞ ƐŚĞůƚ Ğƌ͘ dŚĞ ĞƉĂƌƚŵĞŶƚ ƉƌŽŵŽƚĞƐ ĂŶ ĞŶǀŝƌŽŶŵĞŶƚ ŽĨ ƌĞƐƉŽŶƐŝďůĞ ƉĞƚ ŽǁŶĞƌƐŚŝƉ ƚŚƌŽƵŐŚ Ɖƌ ŽŐƌĞƐƐŝǀĞ ĂŶŝŵĂů ƐĂĨĞƚǇ ŝŶŝƚŝĂƚŝǀĞƐ͕ ĐŽŵŵƵŶŝƚǇ ŽƵƚƌĞĂĐŚ͕ ĂŶĚ ŚƵŵĂŶĞ ĞĚƵĐĂƚŝŽŶ ŝŶ Ă ĐƵůƚ ƵƌĞ ŽĨ ĐŽŵƉĂƐƐŝŽŶ͕ ĐƌĞĂƚŝǀŝƚǇ͕ĂŶĚŝŶƚĞŐƌŝƚǇ͘
DDR
125
DIVISION: 01145

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - - GRANTS/INTERGOVERNMENTAL 42,500 90,326 6,500 1,469 204,337 OTHER REVENUES 34,045 16,340 20,000 5,977 4,500 TOTAL REVENUES 76,545 106,666 26,500 7,446 208,837

EXPENDITURES
OPERATING COSTS 399,994 404,429 445,216 493,100 675,319 CIP PROJECTS - 47,483 47,517 46,543 47,426 TOTAL EXPENDITURES 399,994 451,912 492,733 539,643 722,745

OTHER SOURCES (USES)

TRANSFES IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES (323,448) (345,246) (466,233) (532,197) (513,907)

ANIMAL SERVICES REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFRA
-
448 (345,24
AFT
45 33
-

FT
26,50
9 445,2
7,483 47,517
T

AFT
126
DIVISION: 01145

REVENUES

ANIMAL CONTROL
30130 MISCELLANEOUS REVENUE 6,583 1,200 2,500 2,449 - 30135 DONATIONS - 2,150 1,500 1,469 2,500 30370 GRANT REVENUE 37,500 88,176 - - 196,837 30380 GRANT INCOME 5,000 - 5,000 - 5,000 30530 ANIMAL SHELTER 22,151 11,852 14,500 1,328 1,500 30535 ANIMAL CITATIONS 3,850 3,050 2,500 2,200 2,500 TOTAL REVENUES 76,545 106,666 26,500 7,446 208,837

EXPENDITURES

ANIMAL CONTROL
50010 SALARY 133,250 125,510 142,349 139,431 148,043 50050 OVERTIME 8,655 4,894 7,000 6,857 7,000 50090 FICA PAID 10,335 10,060 10,890 10,666 11,325 50110 RETIREMENT BENEFIT 8,441 10,029 17,683 17,321 19,452 50112 UNFUNDED RETIREMENT BENEFIT 27,754 46,070 30,398 29,775 46,070 50120 GROUP INSURANCE 12,318 10,866 26,900 26,349 26,900 50125 BOOT ALLOWANCE 1,375 1,100 1,200 1,175 1,200 50230 TRAINING AND TRAVEL 1,303 1,046 4,000 3,918 4,000 50285 COMMUNICATION - CELL 1,357 980 1,700 1,665 1,500 50310 OFFICE SUPPLIES 669 784 500 520 500 50311 OFFICE EXPENSE 743 495 1,350 1,322 1,200 50320 FUEL 5,389 5,033 7,000 6,857 5,000 50330 DUES/SUBSCRIPTIONS/LICENSES - - - - - 50335 GRANT EXPENSE REIMB. - 8,176 - 25,829 71,337 50370 UNIFORM CLEANING SERVICE 1,453 1,280 1,500 1,469 1,500 50390 MATERIALS/SUPPLIES 3,317 4,331 7,500 7,346 10,000 50410 VET SERVICES 85,184 98,202 47,500 107,526 175,500 50415 PET FOOD 1,522 2,926 3,500 3,428 3,500 50420 ANIMAL DISPOSAL SERVICE 6,400 6,400 9,600 9,403 10,000 50460 PROFESSIONAL SERVICES 844 1,892 4,500 4,408 4,500 50580 UTILITIES 7 16 - - - 50620 CHEMICALS AND TESTING - 121 1,500 1,469 1,500 52040 CAPITAL OUTLAY - 47,483 47,517 46,543 47,426 52042 SMALL TOOLS & EQUIPMENT 2,090 3,025 7,000 6,857 7,000 52043 COMPUTER SOFTWARE 3,630 - - - - 55090 IT SERVICE FEES 4,456 4,629 5,638 5,522 5,835 55091 SHOP SERVICE FEES 3,236 3,341 20,705 20,281 21,430 55092 FACILITIES SERVICE FEES 15,165 19,236 23,473 22,991 24,294

55093 G&A COST ALLOCATION 53,604 31,843 53,813 21,692 55,696 TOTAL EXPENDITURES 399,994 451,912 492,733 538,473 722,745

ANIMAL CONTROL REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
14,5
0 6 26,
125,510
4,89
0,060
8,44 29
27,754
2,3 10,866
,37 1,10
303 1
57 9
3 5,38
CENSES
MB.

NG SE
PLIES
T
127

HIGH SPEED RAIL

GENERAL FUND
\

REVENUES

TAXES AND FRANCHISE FEES - - - - -

PERMIT AND SERVICE CHARGES - - - - - GRANTS/INTERGOVERNMENTAL - 7,043,744 3,594,686 - 1,744,058

OTHER REVENUES - - - - - TOTAL REVENUES - 7,043,744 3,594,686 - 1,744,058

EXPENDITURES
OPERATING COSTS - - 64,652 CIP PROJECTS - 4,104,107 3,537,509 - 3,537,509 TOTAL EXPENDITURES - 4,104,107 3,537,509 - 3,602,160

OTHER SOURCES (USES)

TRANSFES IN - - - - - TRANSFERS OUT - (3,235,944) - - - TOTAL OTHER SOURCES (USES) - (3,235,944) - - - SOURCES OVER (UNDER) USES - (296,307) 57,177 - (1,858,102)

HIGH SPEED RAIL REVENUES, EXPENDITURES & CHANGE IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARAFRA
- (3,2 (
96,3
AFT
4,104,107 9
-
- (3,235,944)
FT
3,594,68
04,107 7,509
T
AFT
129
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0DLQWHQDQFH 'LVWULFW
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dƌĂŶƐƉŽƌƚĂƟŽŶĞǀĞůŽƉŵĞŶƚ
Act

GENERAL FUND
\
DIVISION: 13200

REVENUES
GRANTS/INTERGOVERNMENTAL $0 $186,358 $2,497,737 $2,022,321 $3,099,235

OTHER REVENUES - - - - - TOTAL REVENUES - 186,358 2,497,737 2,022,321 3,099,235

EXPENDITURES

OPERATING COSTS - - - - - CIP PROJECTS 220,053 183,993 1,711,457 1,678,134 1,451,631 TOTAL EXPENDITURES 220,053 183,993 1,711,457 1,678,134 1,451,631

OTHER SOURCES (USES)

TRANSFERS IN - - - - - TRANSFERS OUT - (950,517) (1,021,515) - (662,348) TOTAL OTHER SOURCES (USES) - (950,517) (1,021,515) - (662,348) SOURCES OVER (UNDER) USES (220,053) (948,152) - 344,187 985,256 FUND BALANCE, BEGINNING OF YEAR (161,237) (381,290) (1,329,442) (1,329,442) (985,256) FUND BALANCE, END OF YEAR (381,290) (1,329,442) (1,329,442) (985,256) 0

TRANSPORTATION DEVELOPMENT ACT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

TTFTAFTAFAFAFRAF

1,7
1,711,4

(950
(950,517)
, 52)
(161,237)237) (
0) 329,442)
AFT
132
\
DIVISION: 13200

REVENUES
TDA
30370 GRANT REVENUE - 186,358 2,497,737 2,022,321 3,099,235 TOTAL REVENUES - 186,358 2,497,737 2,022,321 3,099,235

EXPENDITURES
TDA
50390 MATERIALS/SUPPLIES 220,053 183,430 1,711,457 1,678,134 - 81905 OPERATING TRANSFERS 1,451,361
TOTAL EXPENDITURES 220,053 183,430 1,711,457 1,678,134 1,451,361

TDA REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAFT
FT
83,430 57
FT
1,711,4

FT
133
>ŝŐŚƟŶŐΘ>ĂŶĚƐĐĂƉŝŶŐ
DĂŝŶƚĞŶĂŶĐĞŝƐƚƌŝĐƚ
dŚĞ >ŝŐŚƚŝŶŐ ĂŶĚ >ĂŶĚƐĐĂƉĞ DĂŝŶƚĞŶĂŶĐĞ ĞƉĂƌƚŵĞŶƚ ƉƌŽǀŝĚĞƐ ƌŽƵƚ ŝŶĞ ůĂŶĚƐĐĂƉĞ ŵĂŝŶƚĞŶĂŶĐĞŝŶǀĂƌŝŽƵƐůŽĐĂƚŝŽŶƐůŽĐĂƚĞĚǁŝƚŚŝŶ ƚŚĞƐƚƌĞĞƚƌŝŐŚƚ ͲŽĨͲǁĂǇ͘dŚĞĂƌĞĂƐŵĂŝŶƚĂŝŶĞĚ ďǇƚŚŝƐĚĞƉĂƌƚŵĞŶƚĐŽǀĞƌŽǀĞƌϭϭĂĐƌĞƐŽƌϰϳϵ͕ϭϲϬƐƋƵĂƌĞĨĞĞƚ͘ D
DDR
134
\
DIVISION: 14200

REVENUES
TAXES $182,457 $183,421 $184,000 $148,878 $193,250
OTHER REVENUES 2,111 6,670 575 535 1,150 TOTAL REVENUES 184,568 190,090 184,575 149,413 194,400

EXPENDITURES
OPERATING COSTS 162,865 159,148 220,211 77,555 240,729

CIP PROJECTS - - - - - TOTAL EXPENDITURES 162,865 159,148 220,211 77,555 240,729

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES 21,703 30,942 (35,636) 71,858 (46,329) FUND BALANCE, BEGINNING OF YEAR 23,333 42,536 73,478 73,478 145,336 FUND BALANCE, END OF YEAR 42,536 73,478 37,842 145,336 99,007

LIGHTING & LANDSCAPE MAINTENANCE DISTRICT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAF

TTFTFTAFTAFTAFAF

20,21

-
-
0,942 (3

6 37
FT
135
\
DIVISION: 14200

REVENUES

LLMD DETAIL REVENUES & EXPENDITURES
30090 INTEREST EARNED 60 6,615 75 45 1,000 30130 MISCELLANEOUS REVENUE 2,051 54 500 490 150 31010 LLMD #1 (20653) 28,184 28,162 30,000 15,383 31,000 31011 LLMD 2017-1 (20678) WalMart 12,093 12,659 8,300 6,322 12,750 31020 LLMD 01-01 (20666) 14,189 8,369 13,700 13,419 12,500 31030 LLMD 01-02 (20667) 76,777 38,107 37,000 20,701 38,500 31040 LLMD 06-01 (20670) 51,214 96,124 95,000 93,053 98,500 TOTAL REVENUES 184,568 190,090 184,575 149,413 194,400

EXPENDITURES
LLMD
50010 SALARY 40,796 36,789 58,510 48,277 60,850 50012 ADMINISTRATION FEES 335 341 700 - 700 50050 OVERTIME 51 - - - 250 50090 FICA PAID 2,886 2,686 4,476 3,560 4,655 50110 RETIREMENT BENEFIT 5,112 3,029 10,984 7,354 12,083 50112 UNFUNDED RETIREMENT BENEFIT 11,351 20,905 19,505 1,798 20,905 50120 GROUP INSURANCE 28,921 12,065 43,800 12,770 43,800 50125 BOOT ALLOWANCE - - 275 - 300 50320 FUEL 2,303 2,159 3,699 1,404 4,000 50370 UNIFORM CLEANING SERVICE 344 - 1,500 - 1,500 50460 PROFESSIONAL SERVICES 17,782 33,200 23,590 - 24,000 52042 SMALL TOOLS & EQUIPMENT 1,151 1,057 1,057 - 7,500 52190 WORKERS COMPENSATION 5,112 5,344 211 - 4,536 503901 MATERIALS/SUPPLIES LLMD #1 766 1,294 1,109 612 2,500 503904 MATERIALS/SUPPLIES LLMD 01-01 1,086 955 955 598 1,500 503905 MATERIALS/SUPPLIES LLMD 01-02 1,929 1,445 1,445 1,074 2,000 503906 MATERIALS/SUPPLIES LLMD 06-01 1,750 109 110 108 500 505301 REPAIR & MAINT LLMD #1 1,075 131 135 - 1,000 505304 REPAIR & MAINT LLMD 01-01 1,259 10 - - - 505305 REPAIR & MAINT LLMD 01-02 1,041 - - - - 505306 REPAIR & MAINT. LLMD 06-01 470 - - - - 505801 UTILITIES LLMD #1 14,801 14,409 23,000 - 23,000 505802 UTILITIES 2 2,965 1,461 3,750 - 3,750 505803 UTILITIES PARK 100 99 400 - 400 505806 UTILITIES LLMD 06-01 19,478 21,658 21,000 - 21,000 TOTAL EXPENDITURES 162,865 159,148 220,211 77,555 240,729

LLMD REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
184,57
36 341
-
2,88
,112
351 20,90
1 12,065
-

1,151
ON
T
70 37,000
9 ES LLMD #1
PPLIE

SUPPLIES
ES LLM
#1
01 T
136

CAPITAL OUTLAY

GENERAL FUND
\
DIVISION: 71600

REVENUES
GRANTS/INTERGOVERNMENTAL - - 8,602,872 8,602,872 5,921,364

OTHER REVENUES - - - - - TOTAL REVENUES - - 8,602,872 8,602,872 5,921,364

EXPENDITURES

OPERATING COSTS - - - - - CIP PROJECTS - - 16,826,818 12,026,818 11,087,199 TOTAL EXPENDITURES - - 16,826,818 12,026,818 11,087,199

OTHER SOURCES (USES)
TRANSFERS IN - - 3,325,245 3,325,245 5,395,847

TRANSFERS OUT - - - - -

EXPENDITURE SAVINGS

MOA ADJUSTMENTS
TOTAL OTHER SOURCES (USES) - - 3,325,245 3,325,245 5,395,847 SOURCES OVER (UNDER) USES - - (4,898,700) (98,700) 230,013 FUND BALANCE, BEGINNING OF YEAR - - - - (98,700) FUND BALANCE, END OF YEAR - - (4,898,700) (98,700) 131,312

CAPITAL OUTLAY REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRRAFRADRADR
-
AFT
16,826,818
3-

16,826,818

-
AFT
138
Emergency
Response

GENERAL FUND
\
DIVISION: 15200

REVENUES

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - -

TOTAL REVENUES - - - - -

EXPENDITURES

OPERATING COSTS - - - - -

CIP PROJECTS - - - - -

TOTAL EXPENDITURES - - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - -

SOURCES OVER (UNDER) USES - - - - - FUND BALANCE, BEGINNING OF YEAR 1,567 1,567 1,567 1,567 1,567 FUND BALANCE, END OF YEAR 1,567 1,567 1,567 1,567 1,567

EMERGENCY RESPONSE FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFTAFAFAF

-
1,567,567 7
67 FTTFTFT

T
-

1,56 FT
140
^ĞǁĞƌ>ŝŌ
^ƚĂƟŽŶŝƐƚƌŝĐƚ
dŚĞ ^ĞǁĞƌ >ŝĨƚ ^ƚĂƚŝŽŶ ^ƉĞĐŝĂů ƐƐĞƐƐŵĞŶƚ ŝƐƚƌŝĐƚ ǁĂƐ ĞƐƚĂďůŝƐ ŚĞĚ ĨŽƌ ƚŚĞ ƉƵƌƉŽƐĞ ŽĨ ĂƐƐĞƐƐŝŶŐƉĂƌĐĞůƐǁŝƚŚŝŶƚŚĞ ĚŝƐƚƌŝĐƚƐĞƌǀŝŶŐŚŽƵƐŝŶŐƚƌĂĐƚƐϲϯϯ ϰĂŶĚϲϰϲϬ͘dŚĞĨƵŶĚƐĂƌĞƵƐĞĚ ƚŽƐƵƉƉŽƌƚŽƉĞƌĂƚŝŽŶƐ͕ŵĂŝŶƚĞŶĂŶĐĞ͕ĂŶĚƌĞƉůĂĐĞŵĞŶƚŽĨƚŚĞƐĞǁĞ ƌůŝĨƚƐƚĂƚŝŽŶĨĂĐŝůŝƚŝĞƐ͘ D
DDR
141
\
DIVISION: 17300

REVENUES
TAXES $12,159 $12,482 $12,500 $12,244 $12,500
OTHER REVENUES 3 13 350 359 - TOTAL REVENUES 12,162 12,494 12,850 12,603 12,500

EXPENDITURES
OPERATING COSTS 7,020 9,455 9,793 9,592 9,853

CIP PROJECTS - - - - - TOTAL EXPENDITURES 7,020 9,455 9,793 9,592 9,853

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

T R A N S F E R S O U T -----

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES 5,143 3,040 3,058 3,011 2,647 FUND BALANCE, BEGINNING OF YEAR 206,119 211,262 214,301 214,301 217,312 FUND BALANCE, END OF YEAR 211,262 214,301 217,359 217,312 219,959

SEWER LIFT STATION DISTRICT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

TFTFTAFTAFAFAFRAF
9 793

9,7

-
040
206,119119
2 214,301
FT
142
\
DIVISION: 17300

REVENUES

SEWER LIFT
30090 INTEREST EARNED 3 13 350 343 - 30130 MISCELLANEOUS REVENUE - - - 16 - 31050 SEWER LIFT DIST 08-01 (20673) 12,159 12,482 12,500 12,244 12,500 TOTAL REVENUES 12,162 12,494 12,850 12,603 12,500

EXPENDITURES

SEWER LIFT
50012 ADMINISTRATION FEES 27 32 50 49 50 50012 ADMINISTRATION FEES 1,045 1,152 1,200 1,175 1,200 50280 COMMUNICATIONS 4,929 7,617 6,800 6,661 6,800 50580 UTILITIES 1,019 654 1,743 1,707 1,803 TOTAL EXPENDITURES 7,020 9,455 9,793 9,592 9,853

SEWER LIFT REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
FT
9,4
FT
5 2 ,200
7,617 0

FT
143
ŽŵŵƵŶŝƚǇ&ĂĐŝůŝƟĞƐ
ŝƐƚƌŝĐƚ
dŚĞŽŵŵƵŶŝƚǇ&ĂĐŝůŝƚŝĞƐŝƐƚƌŝĐƚϮϬϭϳͲϬϭǁĂƐĞƐƚĂďůŝƐŚĞĚƉƵƌƐƵ ĂŶƚƚŽZĞƐŽůƵƚŝŽŶϮϬϭϳͲϯϮϭϭ ĂŶĚ KƌĚŝŶĂŶĐĞ ϮϬϭϳͲϲϴϴ ĨŽƌ ƚŚĞ ƉƵƌƉŽƐĞ ŽĨ ƉƌŽǀŝĚŝŶŐ ƉƵďůŝĐ ƐĂĨĞ ƚǇ͕ ƐƚƌĞĞƚ ŵĂŝŶƚĞŶĂŶĐĞ͕ ůĂŶĚƐĐĂƉĞŵĂŝŶƚĞŶĂŶĐĞŝŶƚŚĞƉƵďůŝĐƌŝŐŚƚͲŽĨͲǁĂǇ͕ĂŶĚŽƚŚĞƌƐĞƌ ǀŝĐĞƐǁŝƚŚŝŶƚŚĞĚŝƐƚƌŝĐƚ͘

GENERAL FUNDS GENERAL FUND
\
DIVISION: 18200

REVENUES
TAXES 91,982 91,470 90,000 87,985 95,000
OTHER REVENUES - (22) - - - TOTAL REVENUES 91,982 91,449 90,000 87,985 95,000

EXPENDITURES
OPERATING COSTS 326 399 555 544 562

CIP PROJECTS - - - - - TOTAL EXPENDITURES 326 399 555 544 562

OTHER SOURCES (USES)

TRANSFERS IN - - - - - TRANSFERS OUT (120,000) (120,000) (120,000) (117,540) (93,500) TOTAL OTHER SOURCES (USES) (120,000) (120,000) (120,000) (117,540) (93,500) SOURCES OVER (UNDER) USES (28,345) (28,951) (30,555) (30,099) 938 FUND BALANCE, BEGINNING OF YEAR 37,096 61,910 32,957 32,957 2,858 FUND BALANCE, END OF YEAR 61,910 32,957 2,402 2,858 3,796

COMMUNITY FACILITIES DISTRICT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAF

FTAFTAFAFAF
(120
FTTTFT

0,000 (11
T
5 -
(28,951)
096 0
910
FT
145
\
DIVISION: 18200

REVENUES
CFD
31012 CFD #1 2018 (7311) 92,420 91,449 90,000 47,985 95,000 TOTAL REVENUES 92,420 91,449 90,000 47,985 95,000

EXPENDITURES
50580 UTILITIES 284 370 350 343 350 55093 G&A COST ALLOCATION 42 29 205 201 212 TOTAL EXPENDITURES 326 399 555 544 562

CFD REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAFT
T

T
35 205
T
146
\
DIVISION: 18200

REVENUES
TAXES - - - 125,000 125,000

OTHER REVENUES - - - - - TOTAL REVENUES - - - 125,000 125,000

EXPENDITURES

OPERATING COSTS - - - - -

CIP PROJECTS - - - - -

TOTAL EXPENDITURES - - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - - TRANSFERS OUT - - - (120,000) (120,000) TOTAL OTHER SOURCES (USES) - - - (120,000) (120,000) SOURCES OVER (UNDER) USES - - - 5,000 5,000 FUND BALANCE, BEGINNING OF YEAR - - - - 5,000 FUND BALANCE, END OF YEAR - - - 5,000 10,000 COMMUNITY FACILITIES DISTRICT 7373 REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAF

FTAFTAFAFAF

-
FTTTFT

- (12
T
-

FT
147
Gas Tax
D
DDR
148
\
DIVISION: 19300

REVENUES
TAXES $1,245,432 $1,392,596 $1,249,000 $1,175,888 $1,368,750 OTHER REVENUES 14,550 65,899 8,000 - 25,000 TOTAL REVENUES 1,259,982 1,458,495 1,257,000 1,175,888 1,393,750

EXPENDITURES

OPERATING COSTS - - - - - CIP PROJECTS 60,995 1,113,741 50,000 48,975 1,030,000 TOTAL EXPENDITURES 60,995 1,113,741 50,000 48,975 1,030,000

OTHER SOURCES (USES)

TRANSFERS IN - - - - - TRANSFERS OUT (650,000) (650,000) (650,000) (650,000) (702,350) TOTAL OTHER SOURCES (USES) (650,000) (650,000) (650,000) (650,000) (702,350) SOURCES OVER (UNDER) USES 548,987 (305,246) 557,000 476,913 (338,600) FUND BALANCE, BEGINNING OF YEAR 494,741 958,625 653,380 653,380 1,130,293 FUND BALANCE, END OF YEAR 958,625 653,380 1,210,380 1,130,293 791,693

GAS TAX REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

TTFTAFTAFAFAFAFRAF

50,0

(650
650,000)
8,98 6)
494,741741 95
5 3,380
AFT
149
\
DIVISION: 19300

REVENUES

GAS TAX
30090 INTEREST EARNED 14,550 65,899 8,000 - 25,000 30710 GAS TAX 2105 153,281 163,565 160,000 143,708 168,000 30720 GAS TAX 2106 68,847 72,369 65,000 64,257 68,750 30730 GAS TAX 2107 208,911 221,261 205,000 188,846 221,000 30740 GAS TAX 2107.5 6,000 6,000 6,000 - 6,000 30742 GAS TAX SB1 - 2032 593,483 683,847 585,000 553,165 675,000 30765 GAS TAX 2103 214,909 245,553 228,000 225,912 230,000 TOTAL REVENUES 1,259,982 1,458,495 1,257,000 1,175,888 1,393,750

EXPENDITURES

GAS TAX
52040 CAPITAL OUTLAY 60,955 1,113,741 50,000 48,975 1,030,000 TOTAL EXPENDITURES 60,955 1,113,741 50,000 48,975 1,030,000

GAS TAX FUND REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF
AF
TFTAFT
1,257,
1,113,741 T

585 00

3,741
AFT
150
dƌĂĸĐ^ĂĨĞƚǇ

GENERAL FUNDS GENERAL FUND
\
DIVISION: 20300

REVENUES
TAXES $14,795 $9,769 $14,000 $13,713 $12,000

OTHER REVENUES - - - - - TOTAL REVENUES 14,795 9,769 14,000 13,713 12,000

EXPENDITURES
OPERATING COSTS 11,072 8,041 2,000 3,320 2,000

CIP PROJECTS - - - - - TOTAL EXPENDITURES 11,072 8,041 2,000 3,320 2,000

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES 3,722 1,728 12,000 10,393 10,000 FUND BALANCE, BEGINNING OF YEAR (3,361) 361 2,089 2,089 12,482 FUND BALANCE, END OF YEAR 361 2,089 14,089 12,482 22,482

TRAFFIC SAFETY FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAFAFRAF
-
3,72 8
(3,361)361)
1 AFT
TFTFT
2,0

T
2 000

2,089
AFT
152
\
DIVISION: 20300

REVENUES

TRAFFIC SAFETY FUND
31110 VEHICLE FINES TRAFFIC SAFETY 14,795 9,769 14,000 13,713 12,000 TOTAL REVENUES 14,795 9,769 14,000 13,713 12,000

EXPENDITURES

TRAFFIC SAFETY FUND
50730 TRAFFIC MARKING/SIGN SUPPLIES 784 1,478 1,000 980 1,000 50740 STRIPING 8,317 5,615 500 490 500 50760 SIGN SUPPLIES 1,972 948 500 1,851 500 TOTAL EXPENDITURES 11,072 8,041 2,000 3,320 2,000

TRAFFIC SAFETY FUND REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAFT
FT

500
8,041 000
FT
153
COPS
GRANT
DRAFT
154
\
DIVISION: 41500

REVENUES
GRANTS/INTERGOVERNMENTAL 165,271 186,159 160,000 194,663 175,000

OTHER REVENUES - - - - - TOTAL REVENUES 165,271 186,159 160,000 194,663 175,000

EXPENDITURES

OPERATING COSTS - - - - -

CIP PROJECTS - - - - -

TOTAL EXPENDITURES - - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - - TRANSFERS OUT (157,000) (157,000) (160,000) (157,000) (179,277) TOTAL OTHER SOURCES (USES) (157,000) (157,000) (160,000) (157,000) (179,277) SOURCES OVER (UNDER) USES 8,271 29,159 - 37,663 (4,277) FUND BALANCE, BEGINNING OF YEAR 212,674 220,945 250,104 250,104 287,768 FUND BALANCE, END OF YEAR 220,945 250,104 250,104 287,768 283,491

COPS GRANT FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAFAFAF
(157
29,159
FT

-
(157 )
T
-

12,6742,674
945 250, FT
155
\
DIVISION: 41500

REVENUES

COPS FUND
33110 COPS 165,271 186,159 160,000 194,663 175,000 TOTAL REVENUES 165,271 186,159 160,000 194,663 175,000

COPS FUND REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAFT
156
Community Development
Block Grant
dŚĞ ŽŵŵƵŶŝƚǇ ĞǀĞůŽƉŵĞŶƚ ůŽĐŬ 'ƌĂŶƚ ;'Ϳ &ƵŶĚ ŝƐ ƵƐĞĚ ƚŽ ĂĐ ĐŽƵŶƚ ĨŽƌ ĞǆƉĞŶĚŝƚƵƌĞƐ ĂŶĚƉƌŽŐƌĂŵŝŶĐŽŵĞŽĨ&ĞĚĞƌĂůůŽĐŬ'ƌĂŶƚ&ƵŶĚƐƌĞĐĞŝǀĞĚ͘

GENERAL FUNDS GENERAL FUND
\
DIVISION: 56500

REVENUES

HOUSING LOAN PAYMENTS - - - - -

INTEREST EARNINGS - - - - -

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - -

TOTAL REVENUES - - - - -

EXPENDITURES

OPERATING COSTS - - - - -

CIP PROJECTS - - - - -

TOTAL EXPENDITURES - - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - - TRANSFERS OUT 0 - - - - TOTAL OTHER SOURCES (USES) 0 - - - - SOURCES OVER (UNDER) USES 0 - - - - FUND BALANCE, BEGINNING OF YEAR 1,656,487 1,656,487 1,656,487 1,656,487 1,656,487 FUND BALANCE, END OF YEAR 1,656,487 1,656,487 1,656,487 1,656,487 1,656,487

COMMUNITY DEVELOPMENT BLOCK GRANT FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

FTAFTAFTAFAF

87 ,487
FT

-
- -
T

-
,487
FT
158
CalHOME
Grant
dŚĞĂů,ŽŵĞ&ƵŶĚŝƐƵƐĞĚƚŽĂĐĐŽƵŶƚĨŽƌĞǆƉĞŶĚŝƚƵƌĞƐĂŶĚƉƌŽŐƌĂ ŵŝŶĐŽŵĞŽĨƚŚĞĂů,ŽŵĞ ŐƌĂŶƚ ĂĚŵŝŶŝƐƚĞƌĞĚ ďǇ ƚŚĞ ^ƚĂƚĞ ŽĨ ĂůŝĨŽƌŶŝĂ ĞƉĂƌƚŵĞŶƚ ŽĨ ,ŽƵ ƐŝŶŐ ĂŶĚ ŽŵŵƵŶŝƚǇ ĞǀĞůŽƉŵĞŶƚ͘
DDR
159
\
DIVISION: 57500

REVENUES

HOUSING LOAN PAYMENTS - - - - - INTEREST EARNINGS 71 80,466 - - -

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - - TOTAL REVENUES 71 80,466 - - -

EXPENDITURES
OPERATING COSTS 61 - - - -

CIP PROJECTS - - - - - TOTAL EXPENDITURES 61 - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES 10 80,466 - - - FUND BALANCE, BEGINNING OF YEAR 2,590,305 2,590,315 2,670,781 2,670,781 2,670,781 FUND BALANCE, END OF YEAR 2,590,315 2,670,781 2,670,781 2,670,781 2,670,781

CALHOME GRANT FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRA

AFTAFRARARA

-
-
-
-
-
10 80,
2,590,305 ,315

AFT
160
BEGIN Grant
dŚĞ
'/E'ƌĂŶƚ&ƵŶĚŝƐƵƐĞĚƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞ ĞǆƉĞŶĚŝƚƵƌĞƐĂŶĚ ƉƌŽŐƌĂŵŝŶĐŽŵĞŽĨƚŚĞ ƵŝůĚŝŶŐ
ƋƵŝƚǇĂŶĚ'ƌŽǁƚŚŝŶEĞŝŐŚďŽƌŚŽŽĚƐŐƌĂŶƚƉƌŽŐƌĂŵĂĚŵŝŶ ŝƐƚƌĂƚĞĚďǇƚŚĞ^ƚĂƚĞŽĨ ĂůŝĨŽƌŶŝĂĞƉĂƌƚŵĞŶƚŽĨ,ŽƵƐŝŶŐĂŶĚŽŵŵƵŶŝƚǇĞǀĞůŽƉŵĞŶƚ͘

GENERAL FUNDS GENERAL FUND
\
DIVISION: 61500

REVENUES

HOUSING LOAN PAYMENTS - - - - - INTEREST EARNINGS - 511 - - -

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - - TOTAL REVENUES - 511 - - -

EXPENDITURES

OPERATING COSTS - - - - -

CIP PROJECTS - - - - -

TOTAL EXPENDITURES - - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES - 511 - - - FUND BALANCE, BEGINNING OF YEAR 97,828 97,828 98,339 98,339 98,339 FUND BALANCE, END OF YEAR 97,828 98,339 98,339 98,339 98,339

BEGIN GRANT FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET

AFTAFRARARA

-
-
-
-
-
5 97,828 7,82

AFT
162
HOME Grant
dŚĞ,KD
'ƌĂŶƚ&ƵŶĚŝƐƵƐĞĚƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞĞǆƉĞŶĚŝƚƵƌĞƐĂŶĚ ƉƌŽŐƌĂŵŝŶĐŽŵĞŽĨƚŚĞ &ĞĚĞƌĂů,ŽŵĞ/ŵƉƌŽǀĞŵĞŶƚWĂƌƚŶĞƌƐŚŝƉWƌŽŐƌĂŵŐƌĂŶƚƉƌŽŐƌĂŵ͘ D
DDR
163
\
DIVISION: 64500

REVENUES

HOUSING LOAN PAYMENTS - - - - - INTEREST EARNINGS - 38,296 - - -

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - - TOTAL REVENUES - 38,296 - - -

EXPENDITURES

OPERATING COSTS - - - - -

CIP PROJECTS - - - - -

TOTAL EXPENDITURES - - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES - 38,296 - - - FUND BALANCE, BEGINNING OF YEAR 1,150,789 1,150,789 1,189,085 1,189,085 1,189,085 FUND BALANCE, END OF YEAR 1,150,789 1,189,085 1,189,085 1,189,085 1,189,085

HOME GRANT FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET

AFTAFRARARA

-
-
-
-
-
38,2
1,150,789 0,78

AFT
164
,ŽŵĞůĞƐƐKƵƚƌĞĂĐŚ
D
165
\
DIVISION: 26300

REVENUES

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - -

TOTAL REVENUES - - - - -

EXPENDITURES
OPERATING COSTS - - - 16,886 130,246

CIP PROJECTS - - - - - TOTAL EXPENDITURES - - - 16,886 130,246

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - - SOURCES OVER (UNDER) USES - - - (16,886) (130,246) FUND BALANCE, BEGINNING OF YEAR - - - - (16,886) FUND BALANCE, END OF YEAR - - - (16,886) (147,132)

PERMANENT LOCAL HOUSING FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAFAFAF

-
FT

T
-

--
- FT
166
\
DIVISION: 26300

EXPENSES

PLHA FUND
50010 SALARY - - - 12,923 74,000
50050 OVERTIME - - - 36 1,000
50090 FICA PAID - - - 991 5,661
50110 RETIREMENT BENEFIT - - - 1,418 2,600 50112 UNFUNDED RETIREMENT BENEFIT - - - - 1,560 50120 GROUP INSURANCE - - - 394 3,640
50230 TRAINING AND TRAVEL - - - - 2,500
50285 COMMUNICATION - CELL - - - 47 1,200 50290 POSTAGE - - - - 500
50310 OFFICE SUPPLIES - - - - 300
50311 OFFICE EXPENSE - - - - 500
50320 FUEL - - - - 600
50330 DUES/SUBSCRIPTIONS - - - 500 250
50430 PUBLICATION - - - 576 250
50460 PROFESSIONAL SERVICES - - - - 25,000 52043 COMPUTER SOFTWARE - - - - 5,000
52044 COMPUTER HARDWARE - - - - 3,500
52190 WORKERS COMPENSATION - - - - 746
55090 IT SERVICE FEES - - - - 400
55093 G&A COST ALLOCATION - - - - 1,039
TOTAL REVENUES - - - 16,886 130,246

PERMANENT LOCAL HOUSING FUND REVENUES & EXPENDITURES DETAIL 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET

DRDRAFT
-
-
- -
-
-
-
-
-
-
-
RA
167
dƌĂĸĐ/ŵƉĂĐƚ
Fee
dŚĞdƌĂĨĨŝĐ/ŵƉĂĐƚ&ĞĞ&ƵŶĚǁĂƐĞƐƚĂďůŝƐŚĞĚƉƵƌƐƵĂŶƚƚŽKƌĚŝŶĂŶ ĐĞϰϲϵĨŽƌƚŚĞƉƵƌƉŽƐĞŽĨ ŵŝƚŝŐĂƚŝŶŐ ƚŚĞ ŝŵƉĂĐƚ ŽĨ ŝŶĐƌĞĂƐĞĚ ƚƌĂĨĨŝĐ ŽŶ ƚŚĞ ŝƚǇ͛Ɛ ƐƚƌĞĞƚ ŶĞƚǁŽƌŬ ƐǇƐƚĞŵ ĨƌŽŵ ŶĞǁ ĚĞǀĞůŽƉŵĞŶƚ͘ dŚĞƐĞ ĨƵŶĚƐ ĂƌĞ ƵƐĞĚ ƚŽ ƐƵƉƉŽƌƚ ĐĂƉŝƚĂů ŝŵƉƌŽǀĞŵĞŶ ƚƐ ĂŶĚ ĞǆƉĂŶƐŝŽŶ ŽĨ ƚƌĂŶƐƉŽƌƚĂƚŝŽŶ ĨĂĐŝůŝƚŝĞƐ ĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƚŚĞ ŵĂũŽƌ ĂƌƚĞƌŝĂů ĂŶĚ ĐŽůůĞĐƚŽƌ ƐƚƌĞĞƚ ŶĞƚǁŽƌŬ ŝŶĨƌĂƐƚƌƵĐƚƵƌĞĂƐĚĞƐŝŐŶĂƚĞĚďǇƚŚĞŝƚǇĂŶĚŽƚŚĞƌƚƌĂŶƐƉŽƌƚĂƚŝ ŽŶŝŵƉƌŽǀĞŵĞŶƚƐŝĚĞŶƚŝĨŝĞĚŝŶ ƚŚĞŝƌĐƵůĂƚŝŽŶ
ůĞŵĞŶƚŽĨƚŚĞŝƚǇ͛Ɛ'ĞŶĞƌĂůWůĂŶ͘dŚĞĨƵŶĚƐ ƐŚ ĂůůŶŽƚďĞƵƐĞĚĨŽƌƉĞƌŝŽĚŝĐŽƌ ƌŽƵƚŝŶĞŵĂŝŶƚĞŶĂŶĐĞƉƵƌƉŽƐĞƐ͘
D
DDR
168
\
DIVISION: 21300

REVENUES
DEVELOPMENT IMPACT FEES $285,650 $165,000 $161,618 $85,000 OTHER REVENUES 19,048 - - -
TOTAL REVENUES - 304,697 165,000 161,618 85,000

EXPENDITURES
OPERATING COSTS 1,270 - 2,500 2,449 2,500
CIP PROJECTS 41,435 - -- -
TOTAL EXPENDITURES 42,705 - 2,500 2,449 2,500

OTHER SOURCES (USES)

TRANSFERS IN - - - - -
TRANSFERS OUT - - 6,593 - -
TOTAL OTHER SOURCES (USES) - - 6,593 - -
SOURCES OVER (UNDER) USES (42,705) 304,697 169,093 159,169 82,500 FUND BALANCE, BEGINNING OF YEAR 2,034,543 2,126,625 2,431,322 2,431,322 2,590,491

TRAFFIC IMPACT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAFRAF
-
FT
2,
T
2,500
, 97
2,034,543543 2,
FT
169
\
DIVISION: 21300

REVENUES

TRAFFIC IMPACT
30090 INTEREST EARNED 19,048 - - - 31530 IMPACT FEES 285,650 165,000 161,618 85,000 TOTAL REVENUES - 304,697 165,000 161,618 85,000

EXPENDITURES

TRAFFIC IMPACT
52040 CAPITAL OUTLAY 41,435 - - - 50460 PROFESSIONAL SERVICES 1,270 - 2,500 2,449 2,500 TOTAL EXPENDITURES 42,705 - 2,500 2,449 2,500

TRAFFIC IMPACT REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAFT
FT

2,500
00 FT
170
Park Impact
Fee
dŚĞWĂƌŬ/ŵƉĂĐƚ&ĞĞ&ƵŶĚǁĂƐĞƐƚĂďůŝƐŚĞĚƉƵƌƐƵĂŶƚƚŽKƌĚŝŶĂŶĐĞ ϲϰϲĨŽƌƚŚĞƉƵƌƉŽƐĞŽĨ ĐŽůůĞĐƚŝŶŐĨƵŶĚƐĨŽƌĨƵƚƵƌĞƉĂƌŬĚĞǀĞůŽƉŵĞŶƚŽƌŝŵƉƌŽǀĞŵĞŶƚƚŽ ŚĞůƉŵŝƚŝŐĂƚŝŶŐƚŚĞŝŵƉĂĐƚ ŽĨ ŶĞǁ ĚĞǀĞůŽƉŵĞŶƚ ŽŶ ĞǆŝƐƚŝŶŐ ƉĂƌŬƐ͘ dŚĞƐĞ ĨƵŶĚƐ ĂƌĞ ƵƐĞĚ ƚŽ ƐƵƉƉŽƌƚ ĐĂƉŝƚĂů ŝŵƉƌŽǀĞŵĞŶƚƐĂŶĚĞǆƉĂŶƐŝŽŶŽĨƉĂƌŬƐƉƵƌƐƵĂŶƚƚŽƚŚĞtĂƐĐŽ hƌďĂŶ 'ƌĞĞŶŝŶŐ͕WĂƌŬƐ͕ĂŶĚ KƉĞŶ^ƉĂĐĞDĂƐƚĞƌWůĂŶ͘

GENERAL FUNDS
\
DIVISION: 22300

REVENUES
DEVELOPMENT IMPACT FEES $0 $0 $0 $0 $0
OTHER REVENUES 3,673 260,863 519,870 506,274 10,000 TOTAL REVENUES 3,673 260,863 519,870 506,274 10,000

EXPENDITURES

OPERATING COSTS - - - - - CIP PROJECTS - - 516,870 506,274 - TOTAL EXPENDITURES - - 516,870 506,274 -

OTHER SOURCES (USES)

TRANSFERS IN - - - - - TRANSFERS OUT - - 6,593 - - TOTAL OTHER SOURCES (USES) - - 6,593 - - SOURCES OVER (UNDER) USES 3,673 260,863 9,593 - 10,000 FUND BALANCE, BEGINNING OF YEAR 4,042 7,715 268,578 268,578 268,578 FUND BALANCE, END OF YEAR 7,715 268,578 278,170 268,578 278,578

PARK IMPACT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAFAFRAF
-
3,67 63
AFT
516,8

5 4,042042
5 68,578
AFT
172
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RAD

Wastewater
dŚĞtĂƐƚĞǁĂƚĞƌŝǀŝƐŝŽŶŝƐƌĞƐƉŽŶƐŝďůĞĨŽƌƉƌŽǀŝĚŝŶŐƌĞƐŝĚĞŶƚƐ ƌĞůŝĂďůĞǁĂƐƚĞǁĂƚĞƌƐĞƌǀŝĐĞƐŝŶ ƚŚĞŵŽƐƚŝŶŶŽǀĂƚŝǀĞ͕ƐĂĨĞ͕ĂŶĚĞĐŽŶŽŵŝĐĂůŵĞĂŶƐƉŽƐƐŝďůĞǁŚŝůĞ ƉƌŽƚĞĐƚŝŶŐƉƵďůŝĐŚĞĂůƚŚĂŶĚ ƚŚĞĞŶǀŝƌŽŶŵĞŶƚ͘dŚĞtĂƐƚĞǁĂƚĞƌdƌĞĂƚŵĞŶƚWůĂŶƚ;ttdWͿƚĞĂŵŵĂŝ ŶƚĂŝŶƐĂŶĚŽƉĞƌĂƚĞƐƚŚĞ ttdW ŶŽŶͲƐƚŽƉ ƚŚƌŽƵŐŚŽƵƚ ƚŚĞ ǇĞĂƌ͘ dŚĞ ttdW ƉƌŽǀŝĚĞƐ Ă ĐŽŵƉůĞƚ Ğ ƚƌĞĂƚŵĞŶƚ ŽĨ ƌĞƐŝĚĞŶƚŝĂů͕ĐŽŵŵĞƌĐŝĂů͕ĂŶĚŝŶĚƵƐƚƌŝĂůǁĂƐƚĞǁĂƚĞƌƐ͘dŚĞttdW ŵĂŝŶƚĂŝŶƐĂƉƉƌŽǆŝŵĂƚĞůǇϱϲ ŵŝůĞƐ ŽĨ ƐĞǁĞƌ ŵĂŝŶƐ͕ ƐĞǁĞƌ ŵĂŶŚŽůĞƐ͕ ĨŽƌĐĞƐ ŵĂŝŶƐ͕ ƚŚƌĞĞ ;ϯͿ ů ŝĨƚ ƐƚĂƚŝŽŶƐ͕ ĂŶĚ ŽƚŚĞƌ ǁĂƐƚĞǁĂƚĞƌĐŽůůĞĐƚŝŽŶŝŶĨƌĂƐƚƌƵĐƚƵƌĞ͘

GENERAL FUNDS

\
DIVISION: 30400

REVENUES
WASTEWATER SERVICE CHARGES $2,301,486 $2,265,891 $2,505,000 $2,453,648 $2,479,563 DEVELOPMENT IMPACT FEES 385,327 209,630 - 55,365 75,000 INTEREST EARNINGS 77,262 313,258 105,000 102,848 150,000 GRANTS/INTERGOVERNMENTAL - 69,558 73,183 71,683 42,100 OTHER REVENUES 163,430 161,345 166,250 163,233 166,000 TOTAL REVENUES 2,927,505 3,019,684 2,849,433 2,846,776 2,912,663

EXPENDITURES
OPERATING COSTS 2,472,360 2,806,521 2,818,182 1,696,333 2,906,217 CIP PROJECTS - - 149,962 132,350 415,000 TOTAL EXPENDITURES 2,472,360 2,806,521 2,968,143 1,828,683 3,321,217

OTHER SOURCES (USES)
TRANSFERS IN 106 361,112 - - - TRANSFERS OUT (11,223) (59,230) (385,965) - (368,921) TOTAL OTHER SOURCES (USES) (11,117) 301,882 (385,965) - (368,921) SOURCES OVER (UNDER) USES 444,027 515,045 (504,674) 1,018,093 (777,475) FUND BALANCE, BEGINNING OF YEAR 6,007,645 6,451,672 7,122,875 7,122,875 8,140,968 FUND BALANCE, END OF YEAR 6,451,672 7,122,875 6,618,200 8,140,968 7,363,492

WASTEWATER REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFAFAFRAF

515,0
,007,645

AFAFFTAFT
2,8 2, 2
106 361
223) 9 T

806,521

AFT
175
\
DIVISION: 30400

REVENUES

WASTEWATER
30090 INTEREST EARNED 77,262 313,258 105,000 102,848 150,000 30130 MISCELLANEOUS REVENUE 2,163 - 250 245 -
30135 DONATIONS - 500 - - -
30150 FARM LEASE 124,019 125,493 140,000 137,130 142,000 30151 RENTAL INCOME 21,224 25,030 24,000 23,508 22,000 30370 GRANT REVENUE - 69,058 73,183 71,683 42,100 31320 ENTERPRISE REVENUE 2,301,486 2,265,891 2,505,000 2,453,648 2,479,563 31325 ZONE OF BENEFIT 13,824 8,572 - - -
31329 FOG PROGRAM INCOME 2,200 2,250 2,000 2,350 2,000 31750 CONNECTION FEES 385,327 209,630 - 55,365 75,000 TOTAL REVENUES 2,927,505 3,019,684 2,849,433 2,846,776 2,912,663

EXPENDITURES

WASTEWATER
50010 SALARY 568,778 645,089 733,414 551,325 762,750 50050 OVERTIME 18,843 21,802 20,000 14,116 20,000 50070 DEFERRED COMP PAID 435 870 - - -
50080 VACATION PAID (6,079) 32,364 - - -
50090 FICA PAID 43,641 49,690 56,106 41,628 58,350 50110 RETIREMENT BENEFIT (7,478) (126,613) 96,673 50,596 106,340 50112 UNFUNDED RETIREMENT BENEFIT 136,308 252,493 153,062 11,889 180,093 50120 GROUP INSURANCE 70,202 104,097 130,800 93,524 130,000 50125 BOOT ALLOWANCE 1,650 2,075 - - 2,500 50230 TRAINING AND TRAVEL 5,703 5,385 9,700 8,218 10,000 50250 UTILITIES/PUMPING STATIONS 19,402 9,715 65,000 - 65,000 50280 COMMUNICATIONS 635 732 2,000 632 2,000 50285 COMMUNICATION - CELL 2,653 2,350 3,700 2,942 3,000 50290 POSTAGE 14,698 14,573 13,000 12,218 13,000 50310 OFFICE SUPPLIES 1,628 1,940 2,250 1,971 2,500 50311 OFFICE EXPENSE 4,299 3,792 4,850 3,421 5,000 50320 FUEL 17,789 23,817 20,000 15,917 20,000 50330 DUES 812 611 2,000 563 2,000
50340 FEES 49,091 52,730 65,000 42,199 67,500 50370 UNIFORM CLEANING SERVICE 2,922 2,667 3,000 1,894 3,000 50380 TOOLS 933 1,432 1,500 1,408 1,500
50385 CERTIFICATIONS 681 812 2,000 1,649 2,200 50390 MATERIALS/SUPPLIES 29,800 28,822 38,000 31,172 35,000 50460 PROFESSIONAL SERVICES 86,654 152,229 193,183 79,357 170,000 50530 EQUIPMENT REPAIR 66,588 87,585 100,000 86,023 100,000

WASTEWATER REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
AFTAF
DRAF
24,000
2,505
-
2,250 000
209
,019,684
8 5,089
43,641
8 T BENEFIT 13

ONS
FT
176
\
DIVISION: 30400

WASTEWATER REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
50580 UTILITIES 8,417 8,903 45,000 7,814 45,000 50590 BIOSOLID DISPOSAL 29,817 22,582 65,000 18,314 60,000 50620 CHEMICALS AND TESTING 75,685 74,920 85,000 60,244 70,000 52040 CAPITAL OUTLAY - - 149,962 132,350 415,000 52042 SMALL TOOLS & EQUIPMENT 4,143 4,488 7,000 5,162 5,000 52043 COMPUTER SOFTWARE 3,561 3,124 6,000 1,380 6,000 52044 COMPUTER HARDWARE - 145 2,500 16 3,000 52115 JANITORIAL SUPPLIES 2,315 5,424 6,500 5,634 5,000 52120 LIABILITY INSURANCE 186,286 217,769 274,000 233,813 324,712 52190 WORKERS COMPENSATION 33,716 32,705 60,874 49,770 56,863 52300 MAINTENANCE AGREEMENT 209 65 2,000 - 2,000 55010 BANKING CHARGES 21,558 27,780 27,000 24,782 27,000 55011 PENALTY CHARGE 11 - 200 - - 55020 SAFETY INV 2,786 3,145 3,500 3,370 3,500 55050 PEST CONTROL SERVICES 663 776 2,000 636 2,000 55090 IT SERVICE FEES 24,959 31,697 48,995 30,299 50,710 55091 SHOP SERVICE FEES 13,724 21,337 19,475 16,777 20,157 55092 FACILITIES SERVICE FEES 63,877 71,425 80,770 47,012 83,597 55093 G&A COST ALLOCATION 232,837 249,337 366,130 138,039 378,945 57500 DEPRECIATION 636,975 658,758 - - - 505307 REPAIR & MAIN. EQUIPMENT 234 1,082 1,000 607 1,000 TOTAL EXPENDITURES 2,472,360 2,806,521 2,968,143 1,828,683 3,321,217 DRDRA
2,472,360
RAFT
2,500

274
60,874
65 ,000
27, 0

3,145
776
4,95 7
724
77 71,42
7 49,337
87 RA
177
Water
dŚĞ tĂƚĞƌ ŝǀŝƐŝŽŶ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƉƌŽǀŝĚŝŶŐ ƐĂĨĞ͕ ĚƌŝŶŬŝŶŐ ǁĂƚĞƌ͕ ƐƵƐƚĂŝŶŝŶŐ ƐǇƐƚĞŵ ƉƌĞƐƐƵƌĞĨŽƌĨŝƌĞƐƵƉƉƌĞƐƐŝŽŶƉƵƌƉŽƐĞƐ͕ĂŶĚŵĂŝŶƚĂŝŶŝŶŐĂĚĞƋƵĂƚ ĞƐƚŽƌĂŐĞƚŽŵĞĞƚƚŚĞǁĂƚĞƌ ŶĞĞĚŽĨƚŚĞƌĞƐŝĚĞŶƚƐŽĨtĂƐĐŽ͘tĂƚĞƌŝƐƚƌĞĂƚĞĚƚŽŵĞĞƚĂůů^ƚ ĂƚĞĂŶĚ&ĞĚĞƌĂůƌĞŐƵůĂƚŝŽŶƐŝŶ ƚŚĞŵŽƐƚĞĐŽŶŽŵŝĐĂůĂŶĚĞĨĨŝĐŝĞŶƚŵĞĂŶƐƉŽƐƐŝďůĞ͘
dŚĞ ĚŝǀŝƐŝŽŶ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƚŚĞ ĚŝƐƚƌŝďƵƚŝŽŶ ŽĨ ǁĂƚĞƌ ƚŽ Žǀ Ğƌ ϱ͕ϮϬϬ ĐŽŶŶĞĐƚŝŽŶƐͬŵĞƚĞƌƐ ƐĞƌǀŝŶŐĂƉŽƉƵůĂƚŝŽŶŽĨŽǀĞƌϮϴ͕ϬϬϬƌĞƐŝĚĞŶƚƐƚŚƌŽƵŐŚƚŚĞŵĂŝŶƚ ĞŶĂŶĐĞŽĨĂƉƉƌŽǆŝŵĂƚĞůǇϴϬ ŵŝůĞƐŽĨǁĂƚĞƌŵĂŝŶƐ͕ƐǇƐƚĞŵǀĂůǀĞƐ͕ĂŶĚŽƚŚĞƌĞƋƵŝƉŵĞŶƚ͘dŚĞ ĚŝǀŝƐŝŽŶŝƐƐƚĂĨĨĞĚǁŝƚŚŚŝŐŚůǇ ƚƌĂŝŶĞĚ͕ ^ƚĂƚĞ ĞƌƚŝĨŝĞĚ KƉĞƌĂƚŽƌƐ͕ ĂŶĚ ƐƵƉƉŽƌƚƐ ĞŶŐŝŶĞĞƌŝŶŐ Ɖƌ ŽũĞĐƚƐ ĂŶĚ ǁĂƚĞƌ ƚƌĞĂƚŵĞŶƚ ŽƉĞƌĂƚŝŽŶƐ͘
D
DDR
178
\
DIVISION: 31400

REVENUES
WATER SERVICE CHARGES $2,950,741 $2,661,276 $3,279,000 $3,211,781 $2,900,000 DEVELOPMENT IMPACT FEES 381,080 135,363 - 34,788 25,107 INTEREST EARNINGS 132,477 407,524 115,000 112,643 125,000 GRANTS/INTERGOVERNMENTAL - 18,282 5,072,939 4,968,944 27,924,273 LATE FEES 139 14,037 20,000 19,590 12,000 CONSTRUCTION WATER SALES 96,906 123,364 90,000 88,155 50,000 OTHER REVENUES 68,320 59,879 60,350 61,974 61,500 TOTAL REVENUES 3,629,662 3,419,723 8,637,289 8,497,873 31,097,880

EXPENDITURES
OPERATING COSTS 3,371,082 3,651,499 3,709,914 2,693,342 3,755,318 CIP PROJECTS - - 4,300,000 1,446,493 28,700,160 TOTAL EXPENDITURES 3,371,082 3,651,499 8,009,914 4,139,835 32,455,478

OTHER SOURCES (USES)
TRANSFERS IN 428,005 2,566,214 - - - TRANSFERS OUT (21,462) (50,763) (284,366) - (363,975) TOTAL OTHER SOURCES (USES) 406,543 2,515,451 (284,366) - (363,975) SOURCES OVER (UNDER) USES 665,123 2,283,675 343,008 4,358,038 (1,721,573) FUND BALANCE, BEGINNING OF YEAR 10,181,687 11,280,684 13,978,650 13,978,650 18,336,688 FUND BALANCE, END OF YEAR 11,280,684 13,978,650 14,321,658 18,336,688 16,615,115

WATER REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET

DRARARARADRADR
543 515
3 10,181,68710,181,687

RARARARAF
,651,49
28,005 2,566,214
1,4 (50,763
AFT
23 8,637,2
3,651,499
0 T
20,0
0 RAFT
179
^ĂŶŝƚĂƟŽŶ
dŚĞ^ĂŶŝƚĂƚŝŽŶĞƉĂƌƚŵĞŶƚŝƐƌĞƐƉŽŶƐŝďůĞĨŽƌƉƌŽƚĞĐƚŝŶŐƚŚĞƉƵď ůŝĐĂŶĚĞŶǀŝƌŽŶŵĞŶƚƚŚƌŽƵŐŚ ƚŚĞƉƌŽƉĞƌ͕ĞĨĨŝĐŝĞŶƚ͕ĂŶĚĞĨĨĞĐƚŝǀĞĐŽůůĞĐƚŝŽŶ͕ƌĞƵƐĞ͕ĂŶĚĚŝƐ ƉŽƐĂůŽĨůŝƋƵŝĚĂŶĚƐŽůŝĚǁĂƐƚĞƐ͘ dŚĞ ĚĞƉĂƌƚŵĞŶƚ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ĞŶĨŽƌĐŝŶŐ ĐŽŵƉůŝĂŶĐĞ ǁŝƚŚ ƐƚĂ ƚĞ ƌĞĐǇĐůŝŶŐ ůĂǁƐ ƚŚƌŽƵŐŚ ƉƵďůŝĐŽƵƚƌĞĂĐŚƌĞŐĂƌĚŝŶŐƚŚĞƉƌŽƉĞƌĚŝƐƉŽƐĂůŽĨƌĞĐǇĐůĂďůĞƐĂŶ ĚŚĂǌĂƌĚŽƵƐǁĂƐƚĞŵĂƚĞƌŝĂůƐ͘ dŚĞ ĚĞƉĂƌƚŵĞŶƚ ĂůƐŽ ƉƌŽǀŝĚĞƐ ƐƚƌĞĞƚ ƐǁĞĞƉŝŶŐ ƐĞƌǀŝĐĞƐ͕ ŵĂŝŶƚĂŝŶ Ɛ ƌĞĨƵƐĞ ĐŽŶƚĂŝŶĞƌƐ͕ ĂŶĚ ƉƌŽǀŝĚĞƐĨŽƌƚŚĞƐĂĨĞĚŝƐƉŽƐĂůŽĨďŝŽƐŽůŝĚƐĂŶĚĚĞďƌŝƐ͘ 180
\
DIVISION: 32400

REVENUES
SANITATION SERVICE CHARGES $3,330,900 $4,247,517 $4,502,177 $4,409,883 $4,770,000 DEVELOPMENT IMPACT FEES 21,043 3,555 - 1,378 2,000 INTEREST EARNINGS 46,749 204,368 75,000 73,463 105,000 GRANTS/INTERGOVERNMENTAL (985) - - - - OTHER REVENUES 200,883 289,083 255,275 276,562 340,408 TOTAL REVENUES 3,598,590 4,744,523 4,832,452 4,761,285 5,217,408

EXPENDITURES
OPERATING COSTS 3,267,729 3,447,889 4,316,601 2,694,195 4,582,229 CIP PROJECTS 74,319 - 362,242 - 1,332,242 TOTAL EXPENDITURES 3,342,048 3,447,889 4,678,843 2,694,195 5,914,471

OTHER SOURCES (USES)
TRANSFERS IN 454 5,584 103,061 100,948 103,061 TRANSFERS OUT (21,854) (52,219) (266,944) - (827,824) TOTAL OTHER SOURCES (USES) (21,399) (46,635) (163,883) 100,948 (724,763) SOURCES OVER (UNDER) USES 235,143 1,249,999 (10,274) 2,168,038 (1,421,826) FUND BALANCE, BEGINNING OF YEAR 4,284,102 4,622,766 5,352,752 5,352,752 7,520,790 FUND BALANCE, END OF YEAR 4,622,766 5,352,752 5,342,478 7,520,790 6,098,963

SANITATION REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRA

TTFTAFTAFTAFAFRAFRARARA
832,452
16,601
- 362,242
3,447 2,6
5,584
219)
(21,399) ) (
5,14 1,249,999
4,284,10202 2,7

AFT
181
\
DIVISION: 32400

REVENUES

SANITATION
30090 INTEREST EARNED 46,749 204,368 75,000 73,463 105,000 30130 MISCELLANEOUS REVENUE (86,325) - - 990 - 30370 GRANT REVENUE - - - - -
30550 GRANT (985) - - - -
30760 STATE HWY SWEEPING 4,276 4,276 4,275 4,187 4,275 31320 ENTERPRISE REVENUE 3,330,900 4,247,517 4,502,177 4,409,883 4,770,000 31322 ROLL-OFF REVENUE 3,996 10,087 4,500 4,805 5,500 31520 LANDFILL DISPOSAL FEE 264,407 267,294 239,000 259,233 327,133 31540 REFUSE CONTAINER REIMBURSE 14,530 7,426 7,500 7,346 3,500 31750 IMPACT FEES 21,043 3,555 - 1,378 2,000 TOTAL REVENUES 3,598,590 4,744,523 4,832,452 4,761,285 5,217,408

EXPENDITURES

SANITATION
50010 SALARY 832,744 883,304 1,012,604 761,676 1,053,108 50050 OVERTIME 22,769 19,649 25,000 24,488 25,000 50070 DEFERRED COMP PAID 435 870 - - -
50080 VACATION PAID (2,892) 13,868 - - - 50090 FICA PAID 63,882 66,827 77,464 58,315 80,563 50110 RETIREMENT BENEFIT (54,260) (318,019) 108,994 80,944 108,993 50112 UNFUNDED RETIREMENT BENEFIT 221,013 338,564 222,480 20,039 338,564 50120 GROUP INSURANCE 206,614 196,983 318,900 141,048 318,000 50125 BOOT ALLOWANCE 2,750 3,025 4,000 3,275 4,000 50230 TRAINING AND TRAVEL 771 421 3,500 545 3,500 50280 COMMUNICATIONS 395 447 1,500 352 1,500 50285 COMMUNICATION - CELL 4,249 4,082 7,000 4,221 5,000 50290 POSTAGE 14,054 14,573 16,000 12,219 10,000 50310 OFFICE SUPPLIES 1,791 1,564 2,000 1,102 5,000 50311 OFFICE EXPENSE 3,197 2,773 3,500 2,313 3,500 50320 FUEL 184,479 191,755 230,000 138,674 230,000 50330 DUES 831 320 1,500 170 1,500
50332 MARKETING/ADVERTISING 1,912 1,406 2,500 2,449 2,500 50335 GRANT EXPENSE REIMB. 40,635 6,049 - - - 50340 FEES 8,530 7,613 15,000 6,025 15,000 50370 UNIFORM CLEANING SERVICE 6,185 5,607 8,000 3,649 8,000 50390 MATERIALS/SUPPLIES 74,722 80,085 120,000 87,523 120,000 50460 PROFESSIONAL SERVICES 24,728 12,771 16,000 8,993 20,000 50580 UTILITIES 8,902 11,487 20,000 12,400 20,000

SANITATION REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
AFTAF
DRAF
4,744,523
744 883,304
69 19,6
5 63,882
(54,260

T BENEFIT

CE
EL
FT
27 4,5
7 4,5
7,294 39,000
7 00
FT
182
\
DIVISION: 32400

SANITATION REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
50610 UNEMPLOYEMENT - - - - - 50620 CHEMICALS AND TESTING - - - - - 50670 STREET SWEEPING DISPOSAL 29,068 32,444 24,000 20,172 20,000 52040 CAPITAL OUTLAY 74,319 - 362,242 - 1,332,242 52042 SMALL TOOLS & EQUIPMENT 1,179 3,458 5,000 2,832 5,000 52043 COMPUTER SOFTWARE 1,971 1,380 10,000 1,590 30,000 52044 COMPUTER HARDWARE 1,076 - 5,000 - 5,000 52120 LIABILITY INSURANCE 68,594 80,186 102,750 87,670 162,356 52190 WORKERS COMPENSATION 69,560 70,324 80,602 65,899 78,509 52210 COUNTY GATE FEE - LANDFILL 216,458 283,809 375,000 261,800 375,000 52300 MAINTENANCE AGREEMENT 119 65 - - - 55010 BANKING CHARGES 21,558 27,780 23,000 22,529 23,000 55011 PENALTY CHARGE 11 - 50 - - 55020 SAFETY INV 746 - 3,000 - 3,000 55030 RECYCLING PROGRAM 146,762 476,051 490,000 428,447 490,000 55090 IT SERVICE FEES 36,115 39,638 51,250 42,117 53,044 55091 SHOP SERVICE FEES 310,283 300,713 446,388 143,303 462,011 55092 FACILITIES SERVICE FEES 38,848 43,061 47,355 28,341 49,012 55093 G&A COST ALLOCATION 395,900 289,097 437,265 219,326 452,569 57500 DEPRECIATION 261,047 253,860 - - - 57600 GAIN-LOSS ON SALE OF FA - - - (250) - TOTAL EXPENDITURES 3,342,048 3,447,889 4,678,843 2,694,195 5,914,471 DRAFT
10,
00 1
4 80,6
3,809 75,000

-
46,7 051
36,115
,28 300,713
848 43,06
0 DR
183
CNG
&ƵĞůŝŶŐ^ƚĂƟŽŶ
dŚĞ E' ;ŽŵƉƌĞƐƐĞĚ EĂƚƵƌĂů 'ĂƐͿ &ƵĞůŝŶŐ ^ƚĂƚŝŽŶ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƉƌŽǀŝ ĚŝŶŐ ĐŽŵƉƌĞƐƐĞĚ ŶĂƚƵƌĂů ŐĂƐ ĨŽƌ ƚŚĞ ŝƚǇ͛Ɛ ƚƌĂŶƐŝƚ ďƵƐĞƐ͕ ƌĞĨƵƐĞ ƚƌƵĐŬƐ͕ ĂŶĚ ŽƚŚĞƌ ƉƵďůŝĐ Ğ ŶƚŝƚŝĞƐΖ ƵƐĞ͕ ƐƵĐŚ ĂƐ ƚŚĞƐĐŚŽŽůĚŝƐƚƌŝĐƚďƵƐĞƐ͘
D
DDR
184
\
DIVISION: 34400

REVENUES
CNG FUEL CHARGES 104,172 75,404 90,000 88,155 95,000 INTEREST EARNINGS 2,510 9,929 7,500 7,346 15,500

GRANTS/INTERGOVERNMENTAL - - - - -

OTHER REVENUES - - - - -
TOTAL REVENUES 106,682 85,333 97,500 95,501 110,500

EXPENDITURES
OPERATING COSTS 142,101 67,146 160,803 29,480 172,273 CIP PROJECTS - - - - 295,000
TOTAL EXPENDITURES 142,101 67,146 160,803 29,480 467,273

OTHER SOURCES (USES)
TRANSFERS IN - - - - 100,000

TRANSFERS OUT - - - - -
TOTAL OTHER SOURCES (USES) - - - - 100,000
SOURCES OVER (UNDER) USES (35,419) 18,187 (63,303) 66,021 (256,773) FUND BALANCE, BEGINNING OF YEAR 250,004 243,880 283,773 283,773 349,795 FUND BALANCE, END OF YEAR 243,880 283,773 220,471 349,795 93,022

CNG FUELING STATION REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

TFTFTAFTAFAFRA
160,803
-

-
-
9) (63,30
250,004 243,880 2
2 AFT
185
\
DIVISION: 34400

REVENUES
CNG
30090 INTEREST EARNED 2,510 9,929 7,500 7,346 15,500 30370 GRANT REVENUE - - - - - 31320 CNG STATION FUEL REVENUE 104,172 75,404 90,000 88,155 95,000 TOTAL REVENUES 106,682 85,333 97,500 95,501 110,500

EXPENDITURES
CNG
50010 SALARY 2,300 103 5,000 4,898 13,000 50050 OVERTIME 4 - - - - 50080 VACATION PAID (19) 23 - - - 50090 FICA PAID 172 8 383 375 995 50110 RETIREMENT BENEFIT (5,376) (391) 1,500 1,469 2,500 50112 UNFUNDED RETIREMENT BENEFIT 590 1,504 1,500 262 2,500 50120 GROUP INSURANCE 635 220 - - - 50310 OFFICE SUPPLIES - - - - - 50311 OFFICE EXPENSE 55 - - - - 50460 PROFESSIONAL SERVICES 1,915 1,401 3,500 1,708 3,500 50530 EQUIPMENT REPAIR 8,736 4,957 8,500 2,826 7,500 50580 UTILITIES 10,343 13,492 15,000 14,693 15,000 50585 CNG FUEL COST 74,613 14,140 100,000 - 100,000 52040 CAPITAL OUTLAY - - - - 295,000 52190 WORKERS COMPENSATION 546 592 - - 969 55010 BANKING CHARGES 1,215 1,712 - - - 55011 PENALTY CHARGE 3 - - - - 55090 IT SERVICE FEES 1,480 431 2,255 964 2,334 55093 G&A COST ALLOCATION 17,649 1,712 23,165 2,286 23,976 57500 DEPRECIATION 27,240 27,240 - - - TOTAL EXPENDITURES 142,101 67,146 160,803 29,480 467,273

CNG REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAFT
97,500
103 000

8 391)
590
635
-
-

74,613

TION

E
T
DRAFT
186
Public Transit
dŚĞ ŝƚǇ͛Ɛ ŝĂůͲͲZŝĚĞ dƌĂŶƐŝƚ ^ĞƌǀŝĐĞ ŝƐ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƉƌŽǀŝ ĚŝŶŐ ĨƵůůǇ ĂĐĐĞƐƐŝďůĞ͕ ƉƌĞͲ ƐĐŚĞĚƵůĞĚƵƌďͲƚŽͲƵƌďƉĞƌƐŽŶĂůĂŶĚĂĨĨŽƌĚĂďůĞƚƌĂŶƐƉŽƌƚĂƚŝŽŶĨ ŽƌƚŚĞƌĞƐŝĚĞŶƚƐŽĨtĂƐĐŽ͘ \
DIVISION: 35400

REVENUES
TRANSIT SERVICE CHARGES 7349.95 17,090 120,101 117,639 119,801 INTEREST EARNINGS - 3,757 3,000 6,459 3,000
GRANTS/INTERGOVERNMENTAL 282,014 1,163,260 1,713,067 1,276,580 3,550,369

OTHER REVENUES - - - - -
TOTAL REVENUES 289,364 1,184,107 1,836,168 1,400,678 3,673,170

EXPENDITURES
Operating Costs 583,978 524,690 855,793 443,173 872,164 CIP Projects - - 1,461,067 306,700 2,570,369
Total Expenditures 583,978 524,690 2,316,859 749,873 3,442,533

OTHER SOURCES (USES)
Transfers In 9,879 167,641 247,707 242,629 247,707
Transfers Out - - - - -
Total Other Sources (Uses) 9,879 167,641 247,707 242,629 247,707 Sources Over (Under) Uses (284,735) 827,058 (232,984) 893,434 478,344 FUND BALANCE, BEGINNING OF YEAR (318,987) (10,828) 815,793 815,793 1,709,227 FUND BALANCE, END OF YEAR (10,828) 815,793 582,809 1,709,227 2,187,570

PUBLIC TRANSIT FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAF
58 AFT
7,64 2
FT
316,85
T
3 067
) ,
0,828) 815,79 5
AFT
188
\
DIVISION: 35400

REVENUES

PUBLIC TRANSIT
30090 INTEREST EARNED - 3,757 3,000 6,459 3,000 30370 GRANT REVENUE - - 881,445 461,569 2,741,552 30810 LFT-OPERATIONS - 1,001,638 595,000 582,803 595,000 30810 STAF FUNDS - - 75,000 73,463 33,817 30820 DIAL A RIDE FARE BOX 7,350 17,090 120,101 117,639 119,801 30850 DAR SEC 5311 282,014 161,622 161,622 158,309 180,000 TOTAL REVENUES 289,364 1,184,107 1,836,168 1,400,241 3,673,170

EXPENDITURES

PUBLIC TRANSIT
50010 SALARY 158,920 166,351 270,465 188,458 281,284 50050 OVERTIME 1,678 2,604 8,000 4,489 9,000 50080 VACATION PAID (237) 3,588 - - - 50090 FICA PAID 11,499 12,000 20,691 14,003 21,518 50110 RETIREMENT BENEFIT 45,345 (58,577) 48,998 17,040 53,897 50112 UNFUNDED RETIREMENT BENEFIT 43,227 62,967 53,709 3,589 65,000 50120 GROUP INSURANCE 64,621 59,396 87,000 53,579 87,000 50125 BOOT ALLOWANCE 350 350 800 400 400 50130 UNIFORM ALLOWANCE 171 - 1,100 337 1,100 50230 TRAINING AND TRAVEL 7,544 4,009 16,000 3,884 7,000 50280 COMMUNICATIONS 622 722 2,950 580 2,950 50285 COMMUNICATION - CELL 1,505 874 1,750 955 1,750 50290 POSTAGE 52 - 400 11 400 50310 OFFICE SUPPLIES 464 220 1,500 73 1,500 50311 OFFICE EXPENSE 3,189 1,200 1,500 187 1,500 50320 FUEL 20,083 20,189 60,000 13,283 60,000 50330 DUES/SUBSCRIPTIONS/LICENSES 2,285 325 3,000 2,365 2,000 50370 UNIFORM CLEANING SERVICE 1,019 1,164 1,200 656 1,200 50390 MATERIALS/SUPPLIES - 1,457 6,000 922 6,000 50460 PROFESSIONAL SERVICES 43,326 52,659 62,500 7,819 30,000 50580 UTILITIES - - 2,500 - 2,500 52040 CAPITAL OUTLAY - - 1,461,067 306,700 2,570,369 52042 SMALL TOOLS & EQUIPMENT - - 600 140 600 52043 COMPUTER SOFTWARE 480 8,273 10,000 9,597 11,000 52044 COMPUTER HARDWARE - 171 - - - 52120 LIABILITY INSURANCE 23,346 27,288 34,250 29,198 54,118 52190 WORKERS COMPENSATION 12,809 13,895 16,458 13,441 20,970 55090 IT SERVICE FEES 5,653 6,225 7,278 7,128 7,532 55091 SHOP SERVICE FEES 36,076 33,328 74,005 11,236 76,595 55092 FACILITIES SERVICE FEES 2,325 2,494 3,075 1,664 3,183 55093 G&A COST ALLOCATION 69,365 59,000 60,065 58,834 62,167

PUBLIC TRANSIT REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAFT
1,836,
16 2,604
3,588
,499 0
345
27 62,967
1 59,396

622
505

ENSES
T
120,101
1 T
189
\
DIVISION: 35400

PUBLIC TRANSIT REVENUES & EXPENDITURES DETAIL
2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
57500 DEPRECIATION 51,182 42,975 - - -
57600 GAIN-LOSS ON SALE OF FA (22,880) - - (600) - TOTAL EXPENDITURES 583,978 524,690 2,316,859 749,873 3,442,533 DRAFT
190
RDA
\
DIVISION: 84800

REVENUES

TAXES - - - - -

INTEREST EARNINGS - - - - -

OTHER REVENUES - - - -

TOTAL REVENUES - - - - -

EXPENDITURES

OPERATING COSTS - - - - -

CIP PROJECTS - - - - -

TOTAL EXPENDITURES - - - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - -

SOURCES OVER (UNDER) USES - - - - -
FUND BALANCE, BEGINNING OF YEAR 108,676 108,676 108,676 108,676 108,676 FUND BALANCE, END OF YEAR 108,676 108,676 108,676 108,676 108,676

RDA SUCCESSOR AGENCY REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL
2024-25
BUDGET
2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAFAFAF
-
-
-
-
8,676676 108
76 108,67 FT
192

WASCO PUBLIC

FINANCING
\
DIVISION: 90900

REVENUES

INTEREST EARNINGS - - - - -
OTHER REVENUES 25,385 (4,501) - - -
TOTAL REVENUES 25,385 (4,501) - - -

EXPENDITURES
OPERATING COSTS 10,156 2,474 - - -

CIP PROJECTS - - - - -
TOTAL EXPENDITURES 10,156 2,474 - - -

OTHER SOURCES (USES)

TRANSFERS IN - - - - -

TRANSFERS OUT - - - - -

TOTAL OTHER SOURCES (USES) - - - - -
SOURCES OVER (UNDER) USES 15,230 (6,976) - - -
FUND BALANCE, BEGINNING OF YEAR 140,995 156,225 149,249 149,249 149,249 FUND BALANCE, END OF YEAR 156,225 149,249 149,249 149,249 149,249

WASCO PUBLIC FINANCING AUTHORITY REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE SUMMARY 2022-23
ACTUAL
2023-24
ACTUAL 2024-25 BUDGET 2024-25

PROJECTED
2025-26
BUDGET
DRAF

AFTAFAFAFAF
-
-
(6,976)
40,9950,995
25 149,249 FT
194

California Society of Municipal
Finance Officers
Certificate of Award
Operating Budget Excellence Award
Fiscal Year 2024-2025
Presented to the
City of Wasco
For meeting the criteria established to achieve a CSMFO Award in Budgeting.

February 7, 2025
Ernie Reyna James Russell-Field, Chair
2024 CSMFO President Recognition Committee
Dedicated to Excellence in Municipal Financial Reporting ers
d
Excellence Awa
xcellence Awa
ar 2024-2025
24-2
resented to the
ented to
City of Wasco
f Wasco
riteria established to achieve
iteria established to achiev
February
February
Ernie R
nie
2024
2024
California Society of Municipal
Finance Officers
Certificate of Award
Capital Budget Excellence Award
Fiscal Year 2024-2025
Presented to the
City of Wasco
For meeting the criteria established to achieve a CSMFO Award in Budgeting.

February 7, 2025
Ernie Reyna James Russell-Field, Chair
2024 CSMFO President Recognition Committee
Dedicated to Excellence in Municipal Financial Reporting ers
ard
rd
et Excellence Award
xcellence Awar
l Year 2024-2025
r 2024-202
Presented to the
resented to t
City of Wasco
ity of Wasco
riteria established to achieve
iteria established to achiev
February 7
February
Ernie Re
Ernie Re
2024 C
2024
Table of Contents
Page #

8 9
Cover Page
Budget AwardVV
7DEOHHRII&RQWHQWV
Streets

DESCRIPTION OF PROJECTS
20215 - CityWide Pavement Preservation 5
23019 - Road Rehabilitation -Northeastern Zone 6
24013 - Road Rehabilitation- Beckes St 7
25001 - Road Rehabilitation- Southgate Neighborhood 8
Road Rehabilitation- Neighborhood South of Filburn 9
24014 - Road Rehabilitaiton - Filburn Avenue 10
20213 - Sidewalk Rehabilitation and ADA Ramps-Citywide 11 20214 - Street Lightning Installation City Wide 12
23001 - 13Th Street Improvements 13
23005 - 6th Street Closure/Rehabilitation 14
24001 - ATP Cycle 6 Central Avenue Class I & Class Ii Bicycle Trails 15 24003 - HSIP Cycle 11 8th Street & HWY 43 Flashing Beacons 16 24004 - HSIP Cycle 11 Hwy 46 And Poplar Hawk System 17
24011 - REAP 2.0 Alley Rehabilitation Project 18
24010 - Traffic Flashing Signs - Citywide 19
24029 - G Street Lighting Improvement Project 20
25019 - Filburn Shoulder Imp. - East 21
25018- Filburn Shoulder Imp. - West 22
26002 - 11Th Street Pedestrian Improvement. 23
Parks 21008 - Park Improvements 24
Informational Technology 23016 - Install/Relocate Network Infrastructure 25 20226 - Keyless Access 26
20225 - Security Surveillance 27
20224 - Upgrade Mnis Financial Software System 28
25013 - City Media Initiative
29 City Buildings 20227 - Replace Old Courthouse with EOC 30 22003 - Demolish Existing offices to allow for more Storage 31 20228 - New Animal Shelter 32
22004 - New Public Works Corporate Yard and Facility 33 Fleet/Equipment 26003 - City Hall Fleet 34

TABLE OF CONTENTS

PRO
ation
heaste
Beckes S
ion- South ate
Neighborhood South o
- Filburn
and ADA
eet Lightning Installation City Wide
h Street Improveme
ree osur /Rehabilita
24001 - ATP Cycle 6 Central Av
24003 - HSIP Cycle 1
4004 - HSIP Cycle 11 H
24011 - REAP 2.0 A
24010 - Traffic F
24029 - G
019 -
50 Page #

TABLE OF CONTENTS
26007 - Smooth Drum Roller 35
26009 - Stump Grinder 36
26011 - Bench Lathe 37
26012 - Lift Rack 38
26013 - Asphalt Paver 39
Wastwater 22017 - Trickling Filter Pumps 40
25002 - Secondary Clarifier Rehabiliation Project 41
20234 - Lighting at Wastewater Treatment Plant 42
25003- Replace Trickling Filter Media 43
24009– Update Wastewater Master Plan 44
24008– Stormwater Master Plan Update
45 25008– Centrifuge Rebuild Project 46
26006 - Sewer Lift Generator 47
Water 20218 - 1,2,3-TCP Treatment at Well 12 48
21024 - Develop Well #16 Replacement Well for Well #8 49 21037 - Install 1.5 MG Storage Tank 50
21029 - Develop Well #17- Replacement Well for Well # 11 51 21023 - Develop Well # 18- Replacement Well for Well # 7 52 20229 - Advanced Metering Infrastructure- Remote Metering 53 Well 10 Abandonment 54
Well 8 Abandonment 55
21027 - Develop Well #15- Replacement Well for Well # 10 56 23015 - Install 1.5 MG Storage Tank at Well # 13 57
23003- Develop Well 13 Repalce Well 9 58
25005 - 5Th Place And Barker Water Main Relocation 59
26004 - Roundabout Watermain Relocation 60
26005 - Fire Hydrant Replacement 61
26008 - New Site Water Well Testing 62
26010 - Untility Trailer 63
Sanitation 20238 - Sanitation Truck Fleet Replacement 64 24020 - New Roll Off Truck 65
24018 - Wash Rack Upgrade 66
24017 - Sanitation Truck Parking 67
CNG 24016 - CNG Station Upgrade 68
CNG Street Sweeper Acquisition 69
Transit 20205 - Zero -Emission Buses 70
23025 - Surveillance Cameras on Busses 71
24012 - Bus Shelters LCTOP 72
25011 - 1 CNG and 1 Gasoline Transit Bus 73
25004 - New Trasint Operating and Maintenance Facility 74 Well 14 Transit Metal Carport 75
Police 76
77 78
24036 - Police Station/EOC
26001 - Police Fireing Range Restoration
2025 Ford Police Interceptor
2025 Ford Explorer Purchase 79
t at Well 1
6 Re lacemen
G Storage Tank
Replacem
acemen
vanced Metering Infrastructure- Re
ndonment
nm
21027 - Develop Well #15- Repl
23015 - Install 1.5 MG
3003- Develop Well 13
25005 - 5Th Place A
26004 - Rounda
26005 - Fi
008 -
60 PROJECT NO. 20215 - CITYWIDE PAVEMENT PRESERVATION
Project Summary: Complete preventative maintenance measures of various roads citywide
Total Project Cost: $1,493,775
Justification: The City must perform various treatments of pavement to ensure it achieves its useful life. These pavement treatments can involve cold patch overlays, chip seal overlays, fiber overlays or double fiber overlays.

Goal and Policy Links: Sustainable Infrastructure
Project Lead: City Engineer – Kameron Arnold
Project Status: Ongoing, currently working on a road rehabilitation of Scofield near the Prison due to the declining pavement conditions.

Project Costs and Funding Sources:

Project Costs by Phase
Project Funding Sources
Prior Years
Cost Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total TDA Funds 210,368 250,000 247,500 250,000 250,000 285,907 1,493,775 -
Total 210,368 250,000 247,500 250,000 250,000 285,907 1,493,775 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with improvements.

Prior
Years Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Des ign 12,500 12,500 15,000 15,000 50,907 105,907
Cons truction 237,500 235,000 235,000 235,000 235,000 1,177,500 Construction Managem ent -
Equipment Acquisition -
Cos t Incurred to Date 210,368 210,368
Total 210,368 250,000 247,500 250,000 250,000 285,907 1,493,775 Project Costs by Phase
field near the Prison due to the de
eld near the Prison due to the
2025-26 2026-27 2
6 2026-27 2
12,500
00 237,50
23 ,5
gem ent
gem
isition
sition
Date 210,368
e2 1 0 368
210,368
36 Project Costs b
ct Costs
PROJECT NO. 23019 - ROAD REHABILITATION – NORTHEASTERN ZONE Project Summary: Rehabilitate various streets in the northeastern portion of the City
Total Project Cost: $500,000
Justification: The rehabilitation and maintenance of various local roads is critical to ensuring a healthy circulation of vehicles throughout the City.

Goal and Policy Links: Sustainable Infrastructure
Project Lead: City Engineer – Kameron Arnold
Project Status: Due to remaining funding from SB1 being low, this Project has shifted fiscal years.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Des ign 45,000 45,000
Construction 450,000 450,000
Construction Management 5,000 5,000
Equipment Acquisition -
Total - - 500,000 - - - 500,000
Project Costs b y Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
SB1 Funds 500,000 500,000
-
-
Total - - 500,000 - - - 500,000
Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with improvements. is Project has shifted fiscal years.

Pr ject has shifted fiscal ears
s
red
red
2025-26 2026-27
2025-26 202
ement
nt
Project Costs
roject Costs
PROJECT NO. 24013 - ROAD REHABILITATION – BECKES STREET Project Summary: Rehabilitate Beckes Street at various locations between Hwy. 46 and Poso Avenue.

Total Project Cost: $530,000
Justification: The rehabilitation and maintenance of various local roads is critical to ensuring a healthy circulation of vehicles throughout the City. Local roads serve as transportation modes for autos to move throughout the City. The State provides the City with an annual allocation of SB1 monies to perform road improvements throughout the community. Beckes Street needs rehabilitation at various locations between Hwy. 46 and Poso Ave.

Goal and Policy Links: Sustainable Infrastructure
Project Lead: City Engineer – Kameron Arnold
Project Status: Project is in design phase.

Project Costs and Funding Sources:

PROJECT NO. 25001 - ROAD REHABILITATION – SOUTHGATE NEIGHBORHOOD Project Summary: Rehabilitate various streets in the Southgate neighborhood.

Total Project Cost: $535,000
Justification: The rehabilitation and maintenance of various local roads is critical to ensuring a healthy circulation of vehicles throughout the City.

Local roads serve as transportation modes for autos to move throughout the City. The State provides the City with an annual allocation of SB1 monies to perform road improvements throughout the community. There are various local streets in the Southgate neighborhood that require attention Goal and Policy Links: Sustainable Infrastructure
Project Lead: City Engineer – Kameron Arnold
Project Status: Preliminary Planning in future Fiscal Year.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Des ign 50,000 50,000
Cons truction 475,000 475,000
Construction Managem ent 10,000 10,000
Equipm ent Acquisition -
Total - - 50,000 485,000 - - 535,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
SB1 Funds 50,000 485,000 535,000
-
-
Total - - 50,000 485,000 - - 535,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with improvements. s
urred
rred
2025-26 2026-27
2025-26 2026-27
gem ent
ment
-
-
Project Costs
Project Costs
PROJECT NO. ROAD REHABILITATION – NEIGHBORHOOD SOUTH OF FILBURN Project Summary: Rehabilitate various roads south of Filburn Total Project Cost: $550,000
Justification: The rehabilitation and maintenance of various local roads is critical to ensuring a healthy circulation of vehicles throughout the City. Local roads serve as transportation modes for autos to move throughout the City.

The State provides the City with an annual allocation of SB1 monies to perform road improvements throughout the community.

Goal and Policy Links: Sustainable Infrastructure
Project Lead: City Engineer – Kameron Arnold
Project Status: Preliminary Planning in future Fiscal Year.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Des ign 50,000 50,000
Cons truction 490,000 490,000
Construction Managem ent 10,000 10,000
Equipm ent Acquisition -
Total - - - 50,000 500,000 - 550,000
Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
SB1 Funds 50,000 500,000 550,000
-
-
Total - - - 50,000 500,000 - 550,000
Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with improvements. 5-26 2026-27 2027-28
2026-27 2027-28
ment
ent
ion
on
-
Project Costs by Phas
Costs b
s
Prio
rio
PROJECT NO. 24014 - ROAD REHABILITATION – FILBURN AVENUE Project Summary: Rehabilitation of Filburn Avenue at
various locations between Hwy. 43 and Central Avenue
Total Project Cost: $945,075
Justification: Maintenance of arterial roads is important to preserve a strong circulation system. Filburn Avenue needs repair and rehabilitation at various locations
between Hwy. 43 and Central Avenue.

Goal and Policy Links: Sustainable Infrastructure
Project Lead: City Engineer – Kameron Arnold
Project Status: Project is in design phase.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Des ign 24,800 20,200 45,000
Cons truction 796,836 796,836
Cons truction Management 103,239 103,239
Equipm ent Acquisition -
Total 24,800 920,275 - - - - 945,075 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
RSTP G rant Funds 796,836 796,836
TDA 24,800 123,439 148,239
-
Total 24,800 920,275 - - - - 945,075 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with improvements. s
rred
red
2025-26 2026-27
2025-26 2026-27
24,800 20,20
24,800 20,20
796
796
agement
agement
n
24,80
24,80
Project Costs
Project Costs
PROJECT NO. 20213 - SIDEWALK REHABILITATION AND ADA RAMPS – CITYWIDE Project Summary: Establish a sidewalk rehabilitation program to address ADA issues and trip hazards. Program may entail the City directly funding 100% of sidewalk repairs in some instances, or a cost-sharing program with property owners.

Total Project Cost: $1,350,000
Justification: In order to comply with the federal Americans with Disabilities Act, the City needs to pursue a specific program to make those changes in the City infrastructure to achieve the required level of accessibility. The project focuses on making sidewalk repairs to eliminate impediments to accessibility, and constructing curb ramps between sidewalks and crosswalks in compliance with current standards.

Goal and Policy Links: Sustainable Infrastructure and Safe Community Project Lead: City Engineer – Kameron Arnold
Project Status: Completed significant project on 11
th Street. Working on other locations around town for trip hazards & infill sidewalks.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Design -
Cons truction 300,000 300,000 300,000 300,000 84,618 1,284,618 Construction Managem ent -
Cos ts Incurred to Date 65,382 65,382
Total 65,382 300,000 300,000 300,000 300,000 84,618 1,350,000 Project Costs by Phase
Project Funding Sources
Prior Years
Cost Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total TDA 65,382 300,000 300,000 300,000 300,000 84,618 1,350,000 -
-
Total 65,382 300,000 300,000 300,000 300,000 84,618 1,350,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with improvements. king on other locations around tow
ng on other locations around t
rs
s
Costs
Costs
Incurred
ncurr
2025-26 2026-27
2025-26 202
nt
6 6
Project Co
Project Co
PROJCT NO. 20214 - STREET LIGHTING INSTALLATION CITY WIDE Project Summary: Install additional lighting in neighborhoods throughout the community lacking proper street light infrastructure.

Total Project Cost: $2,000,000
Justification: Various neighborhoods throughout the City lack adequate street lighting. Adequate lighting will be installed.

Goal and Policy Links: Safe community.

Project Lead: Projects Manager and Deputy Public Works Director Project Status: Converted solar to hard-wired lights on HWY 43.

Working on preliminary design for other lighting improvements.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study 55,000 55,000
Environm ental Review -
Land Acquisition -
Site Preparation 50,000 50,000
Design 147,500 147,500
Cons truction 917,141 917,141
Construction Managem ent 35,000 35,000
Equipment Acquisition -
Cost Incurred to Date 795,359 795,359
Total 795,359 1,204,641 - - - - 2,000,000
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Measure X 750,000 750,000
TDA 795,359 454,641 1,250,000
-
Total 795,359 1,204,641 - - - - 2,000,000
Project Funding Sources
Project Effect on the Operating Budget: On-going utility costs associated with additional lights. 2026-27 2027-28 20
2027-
,000
50,000
5 147,500
147
917,141
917,1
35,000
35,000
795,359
795,359
795,359 1,204
359 1,2 04
Prio
rio
PROJECT No. 23001 - 13TH STREET IMPROVEMENTS
Project Summary: Various improvements to 13th Street between G Street and F Street.

Total Project Cost: $ 528,259
Justification: The Poso Avenue underpass removes direct access to five parcels that currently front Poso. Although the parcels are zoned Central Business District (“C-B-D” - used for commercial purposes), all currently are occupied as residential homes. The project eliminates on-street parking on Poso Ave and permanently prevents vehicular access to the north side of the parcels. Each of the parcels is bounded on the south by 13th Street. The street is sub-standard and improved to just over typical alley width. With the shift of primary access for the affected parcels from the front (north) to the rear (south), and loss of on-street parking on Poso Ave., increased parking on 13th will prevent access by City Sanitation trucks, Fire Department equipment and other large vehicles. The City and Authority have agreed that certain improvements to 13th Street between G Street and F Street are necessary and justified to provide safe and practical access for the affected residents. The street will be widened, sidewalks improved and rear driveways established for each parcel.

Goal and Policy Links: Create a neighborly and safe community with sustainable infrastructure.

Project Lead: City Manager – M. Scott Hurlbert
Project Status: Pending design changes from PG&E. Current pole layout in street does not accommodate our improvement plans.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 61,740 61,740
Construction 425,359 425,359
Construction Management 41,160 41,160
Equipment Acquisition -
Total - 528,259 - - - - 528,259 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total CHSRA Settlement Funds 528,259 528,259
-
-
Total - 528,259 - - - - 528,259 Project Funding Sources
Project Effect on the Operating Budget: None.
ed on the s
d on the
access for the affe
ccess
parking on 13th will prev
parki g on 13
ity and Authority have agreed
ty and Authority hav
and justified to provide safe and
and justified to provide safe a
rear driveways established for eac
ear driveways established for ea
nity with sustainable infrastruct
y with sustainable
Current pole layout in street does
rrent pole layout in street does
rior Years
ior Ye
osts Incurred
sts Incurred
2025-26 202
2025-26 2 02
Projec
PROJECT No. 23005 - 6TH STREET CLOSURE/REHABILITATION
Project Summary: 6th Street Closure/Rehabilitation
Total Project Cost: $651,464
Justification: As part of the HSR Project in Wasco, the at-grade rail crossing at Poso Avenue is closed pending completion of the underpass.

For a number of years, the combined east-west traffic formerly distributed between Poso Ave. and the 6th Street rail crossing have been concentrated at 6th Street as the de facto east-west detour route.

Additionally, elimination of the Wasco Ave. connection to Kimberlina Road (and that rail crossing), and congestion at the SR 46/SR 43-South intersection has driven even more usage of the 6th Street crossing. As a result, the condition of 6th Street between F Street (SR 43) and J Street has deteriorated significantly and will continue rapid deterioration until the Poso Ave. underpass is completed in 2023. Following completion of the Poso Ave. underpass, the at-grade crossing at 6th Street will be permanently closed, generating the need for barrier walls, signage, and adjustment of sidewalks and stormwater facilities. However, portions of these improvements are outside the HSR Project envelope. The City and Authority have agreed that construction of the crossing closure components and 6th Street rehabilitation by the City, concurrently is beneficial, necessary and justified to provide safe and practical use of 6th Street between F Street and J Street.

Goal and Policy Links: Create a neighborly and safe community with sustainable infrastructure.

Project Lead: City Engineer – Kameron Arnold
Project Status: Project under design.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Des ign 93,999 93,999
Cons truction 486,965 486,965
Construction Managem ent 70,500 70,500
Equipm ent Acquisition -
Total - 651,464 - - - - 651,464
Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
CHSRA Settlement Funds 651,464 651,464
-
-
Total - 651,464 - - - - 651,464
Project Funding Sources
Project Effect on the Operating Budget: None.
rated significantly
ated si
pletion of the Poso Ave.
letion of the
rier walls, signage, and adjustm
er walls, signage, a
the HSR Project envelope. The C
the HSR Project envelope. Th
reet rehabilitation by the City, con
reet rehabilitation by the City, con
et between F Street and J Street.
t between F Street and J Street.
munity with sustainable infrastr
sustain
ior Years
or Yea
Costs
Costs
Incurred
ed
2025-26 20
2025-26 20
w
w
Proje
Pro
PROJECT No.24001 ATP CYCLE 6 CENTRAL AVENUE CLASS I & CLASS II BICYCLE TRAILS Project Summary: Bicycle and Pedestrian improvements along Central Avenue between Filburn and HWY 46 Total Project Cost: $660,000
Justification: There exists gaps in connectivity for bikes and pedestrians to be able to safely travel from Filburn Ave to Highway 46 along Central Avenue. This Project intends to fill those gaps by expanding sidewalks, asphalt paving and bicycle lanes as well as striping and signage improvements to provide this area an option for safe and effective transportation by bike or by pedestrian travel.

Goal and Policy Links: Safe and neighborly Community and sustainable infrastructure.

Project Lead (Design): City Engineer – Kameron Arnold
Project Lead (Construction): City Engineer – Kameron Arnold Project Status: Project is in design phase. Funds allocated by State in April, 2025.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review 4,759 4,759
Land Acquisition -
Site Preparation -
Design 71,000 71,000
Construction 584,000 584,000
Construction Management -
Equipment Acquisition -
Costs Incurred to Date 241 241
Total 5,000 655,000 - - - - 660,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
ATP Cycle 6 241 659,759 660,000
-
-
Total 241 659,759 - - - - 660,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of striping and other improvements. tate in April, 2025.
te in April, 2025.
red
ed
2025-26 2026-27
2026-27
4,759
4 759
71,00
71,00
58 58
ment
2 2

Project Costs
Project Costs
PROJECT No.24003 HSIP CYCLE 11 8TH STREET & HWY 43 FLASHING BEACONS Project Summary: Installation of flashing beacons at the pedestrian crossing adjacent to City Hall across HWY 43.

Total Project Cost: $317,000
Justification: The current pedestrian crossing is very dangerous for the public to use in order to access City Hall or the existing bus stop located just East of City Hall. Additionally, the current crossing is heavily utilized by City Staff to cross back and forth.

Goal and Policy Links: Safe and neighborly Community and sustainable infrastructure.

Project Lead (Design): City Engineer – Kameron Arnold
Project Lead (Construction): City Engineer – Kameron Arnold Project Status: Awaiting Caltrans permit for construction. Design is complete.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 5,497 5,497
Construction 252,000 252,000
Construction Management 15,000 15,000
Equipment Acquisition -
Costs Incurred to Date 44,503 44,503
Total 50,000 267,000 - - - - 317,000
Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
HSIP 44,503 205,934 250,437
TDA 6,563 6,563
Caltrans Contribution 60,000 60,000
Total 44,503 272,497 - - - - 317,000
Application ID H11-06-030
Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of striping and flashing lights. Utility cost for lights. ete.
ete.
2025-26 2026-27 20
26-27 20
5,497
5,4
252,000
252,000
ment
ment
15 15
n
n
44,503
03 50,00
50,00
Project Costs by
Project Costs by
PROJECT No.24004 HSIP CYCLE 11 HWY 46 AND POPLAR HAWK SYSTEM Project Summary: Installation of HAWK pedestrian hybrid beacon system at HWY 46 and Poplar Ave. intersection.

Total Project Cost: $554,278
Justification: The current pedestrian crossing is very dangerous for the public to use when crossing the highway. This crossing is often utilized by school aged children on their way to school and has been known to be a dangerous crossing for quite some time.

Goal and Policy Links: Safe and neighborly Community and sustainable infrastructure.

Project Lead (Design): City Engineer – Kameron Arnold
Project Lead (Construction): City Engineer – Kameron Arnold Project Status: Awaiting Caltrans permit for construction. Design is complete.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 489,278 489,278
Construction Management 4,755 4,755
Equipment Acquisition -
Costs Incurred to Date 60,245 60,245
Total 60,245 494,033 - - - - 554,278
Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
HSIP 60,245 408,835 469,080
TDA 45,198 45,198
Caltrans Contribution 40,000 40,000
Total 60,245 494,033 - - - - 554,278
Application ID H11-06-030
Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of striping and flashing lights. Utility cost for lights. s complete.
ed
2 4
60,
Project Costs
PROJECT No.24011 REAP 2.0 Alley Rehabilitation Project
Project Summary: Rehabilitation of various alleys in the SW area of town.

Total Project Cost: $750,000
Justification: The alleys in the Project area are currently in very bad shape. This Project would implement improvements for driving, drainage and pedestrian access in the affected alleyways between Poso and Filburn (N/S) and Griffith / HWY 43 (E/W) Goal and Policy Links: Safe and neighborly Community and sustainable infrastructure.

Project Lead (Design): City Engineer – Kameron Arnold
Project Lead (Construction): City Engineer – Kameron Arnold Project Status: Project is in design phase.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 25,000 25,000
Construction 725,000 725,000
Construction Management -
Equipment Acquisition -
Costs Incurred to Date -
Tot al - 750,000 - - - - 750,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
REAP 2.0 705,882 705,882
Citywide pavement Preservation 44,118 44,118
-
Tot al - 750,000 - - - - 750,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of general improvements. - 7
Project Costs by Phase
ct Cost
6 2026-27 2027-28
027-28
25,000
25 725,000
725,000

PROJECT No.24010 Traffic Safety Improvements - Citywide Project Summary: Installation of various safety improvements including, but not limited to lighted stop signs, speed indicator signs, flashing beacons and speed warning signs.

Total Project Cost: $100,000
Justification: Increasing the visibility of stop signs at certain intersections will vastly improve intersection safety. Additionally, various modern signage techniques can be utilized around town to help ensure a safer vehicular environment. These signs can be installed by City Crews to maximize cost savings.

Goal and Policy Links: Safe and neighborly Community and sustainable infrastructure.

Project Lead (Design): Deputy PW Director
Project Lead (Construction): Deputy PW Director / Streets Supervisor Project Status: Light up stop signs installed in various locations. Working on procurement for further safety improving signs.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 78,941 78,941
Costs Incurred to Date 21,059 21,059
Total 21,059 78,941 - - - - 100,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
TDA 21,059 78,941 100,000
-
-
Total 21,059 78,941 - - - - 100,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of striping and flashing lights. Utility cost for lights. r
Working
Working
ars
rs
ncurred
curre
2025-26 2026-27
20 20
nt
2 2
Project Cos
Project Cos
PROJECT NO. 24029 – G STREET LIGHTING IMPROVEMENT PROJECT Project Summary: Install lighting along G Street between 8th Street and Filburn
Total Project Cost: $762,700.00
Justification: The High-Speed Rail Project removed existing lighting along G Street. This Project ensures that adequate lighting will be installed back in the area.

Goal and Policy Links: Safe community.

Project Lead: City Engineer – Kameron Arnold
Project Status: Lights ordered, Construction to start when shipment is received.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Des ign 30,000 30,000
Construction 638,402 638,402
Construction Managem ent 5,000 5,000
Equipm ent Acquisition -
Cos t Incurred to Date 89,298 89,298
Total 89,298 673,402 - - - - 762,700 Project Costs b y Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
CHSRA Settlement 89,298 673,402 762,700
-
-
Total 89,298 673,402 - - - - 762,700 Project Funding Sources
Project Effect on the Operating Budget: On-going utility costs associated with additional lights 2026-27 2027-28 20
2027-2
30,000
30,
638,402
638,4
5,000
5 000
89,298
89,298
89,298 673,4
298 673,4
Project Costs b y Phase
Pr ject Costs by P
rces
Prior Y
Prior Y
PROJECT No. 25019– Filburn Shoulder Improvements - West Project Summary: Shoulder Improvements on Filburn
Total Project Cost: $ 988,713
Justification: The South side of Filburn Avenue between Central Avenue and G Street has various widths currently. With the fair amount of traffic that utilizes this roadway and the existing Elementary School along with expanding housing in the area it would benefit the community greatly to improve the shoulders of Filburn for its entire length within the City limits.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead: City Engineer – Kameron Arnold
Project Status: Project is in design phase
Project Costs and Funding Sources: TDA & Congestion Mitigation Air Quality (CMAQ) funds.

Prior year: None
Costs Incurred to Date: None

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 119,084 119,084
Construction 858,713 858,713
Construction Management 10,000 10,000
Equipment Acquisition -
Costs Incurred to Date 916 916
Total 916 987,797 - - - - 988,713 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
TDA 113,406 113,406
CMAQ 916 874,391 875,307
-
Total 916 987,797 - - - - 988,713 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of widened asphalt r Quality (CMAQ) funds.

Quality (CMAQ) funds.
ts
urred
rred
2025-26 2026-27
2 119,0
119,0
85 85
ment

Project Costs
Project Costs
PROJECT No. 25018 – Filburn Shoulder Improvements - East Project Summary: Shoulder Improvements on Filburn
Total Project Cost: $ 945,875
Justification: The South side of Filburn Avenue between Central Avenue and G Street has various widths currently. With the fair amount of traffic that utilizes this roadway and the existing Elementary School along with expanding housing in the area it would benefit the community greatly to improve the shoulders of Filburn for its entire length within the City limits.

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 118,460 118,460
Construction 815,875 815,875
Construction Management 10,000 10,000
Equipment Acquisition -
Costs Incurred to Date 1,540 1,540
Total 1,540 944,335 - - - - 945,875 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
TDA 108,492 108,492
CMAQ 1,540 835,843 837,383
-
Total 1,540 944,335 - - - - 945,875 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of widened asphalt tigation Air Quality (CMAQ) funds
Quality (
d
2025-26 2026-27
2026
118,460
118,460
815,
15,
ement
ement
1,540
,540
1 1
Project Costs by
Project Costs by
PROJECT No. 26002 – TDA Article 3 – 11th Street Pedestrian Improvement Project Project Summary: 11th Street Pedestrian Improvements
Total Project Cost: $ 451,000.00
Justification: As recommended by the City’s 2022 LRSP, 11th Street required various misc. Pedestrian Improvements including, but not limited to ADA ramps, infill sidewalks, crosswalk striping and Rectangular Rapid Flashing Beacons.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead: City Engineer – Kameron Arnold
Project Status: Under Construction
Project Costs and Funding Sources: TDA & Measure X funds.

Prior year: None
Costs Incurred to Date: None

Project Costs
PROJECT NO. 21008 - PARK IMPROVEMENTS
Project Summary: Park lighting at Barker and Westside Parks and various improvements to be determined.

Total Project Cost: $550,000
Justification: Westside Park and Barker Park are in need of improvements that could possibly include lighting, playground equipment, turf and overall park upgrades Goal and Policy Links: Neighborly and Safe Community
Project Lead: Planning Director- Keri Cobb
Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 413,428 413,428
Construction Management -
Cost Incurred - Equipment Acquisition 136,572 136,572
Total 136,572 413,428 - - - - 550,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Measure X 136,572 413,428 550,000
-
-
Total 136,572 413,428 - - - - 550,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with improvements. uisition 136,572
136,572 413
Project Cost
ources
Prior Yea
Costs Inc
PROJECT NO. 23016 INSTALL/RELOCATE NETWORK INFRASTRUCTURE Project Summary: Install and relocate network switches
Total Project Cost: $419,547
Justification: This project involves installation and relocation of Network Switches to provide easier access for maintenance and upgrade in the City’s continuing effort to better provide uninterrupted network service for both the City’s operating network, financial system, graphic information system and website access. An additional phase of this project involves upgrading the City’s current Fiber optic cabling to the latest standard. The existing fiber cables have been in place for several years and industry standards have changed and the City’s future Information Technological (IT) growth is dependent on having reliable and updated fiber in place. The City needs additional network switches to better provide uninterrupted service and the current switches need to be relocated as they are located in awkward spaces where there is limited access and the City’s existing fiber needs to be updated to allow future growth of IT services.

Goal and Policy Links: Efficient Government and Sustainable Infrastructure Project Lead: IT Department
Project Status: 80% of funds has been allocated to finish project.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Design 281,137 281,137
Construction 91,759 46,651 138,410
Construction Managem ent -
Equipment Acquisition -
Total 91,759 327,788 - - - - 419,547 Project Co sts b y Pha se
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2028-29 Total
Wastewater 28,742 102,673 131,415
General 4,978 17,782 22,760
Water 28,990 103,561 132,551
Sanitation 29,049 103,772 132,821
Total 91,759 327,788 - - - - 419,547 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance associated with network switches. cables hav
cables ha
l (IT) growth is de
(IT) g
provide uninterrupted se
rovide uninte
here is limited access and the
re is limited acce
tructure
ructu
sh project.
project.
r Years
r Yea
Cost s
Cost s
Incurred
red
2025-26 2026
2025-26 2026
91,759
59 t
Projec
Proj
PROJECT NO. 20226 - KEYLESS ACCESS
Project Summary: Install keyless door access at various City buildings and facilities – City Hall and Police Department
Total Project Cost: $81,015
Justification: The keyless door access will enhance security throughout the various buildings and facilities. Currently keys are issued to employees but in the event of a potential security compromise, the City would be forced to rekey every door.

Additionally, a keyless system would permit for automation of door locks eliminating potential errors and security breaches.

Goal and Policy Links: Efficient and effective government and sustainable infrastructure Project Lead: IT Department
Project Status: 60% completed
Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 59,390 59,390
Construction 17,777 3,847 21,625
Construction Managem ent -
Equipment Acquisition -
Costs Inccurred to Date -
Total 17,777 63,237 - - - - 81,015 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Police TEP Grant 26,013 26,013
General Fund 6,349 11,151 17,500
Sanitation 3,809 8,691 12,501
Wastewater 3,809 8,691 12,501
Water 3,809 8,691 12,501
Tot al 17,777 63,238 - - - - 81,015 Project Effect on the Operating Budget: Maintenance and repair costs associated with maintaining keypads and changing codes.

re
e
5-26 2026-27 2027-28
2026-27 2027-28
59,390
59,390
17,777 3,847
17 77
men t
men t
ion
ion
o Date
o Date
17,777
77 Project Costs by Phas
Costs b
Prio
Prio
PROJECT NO. 20225 - SECURITY SURVEILLANCE
Project Summary: Install security cameras at various City facilities including: Green Waste Site, Wastewater Treatment Plant, Animal Shelter, 1400 J Street, City Hall, Old Courthouse, Annex, and Public Works
Total Project Cost: $143,410
Justification: The current system is over 10 years old. The cameras are no longer supported by the manufacturer. Several cameras have experienced issues and are on borrowed time.

The current camera system operates and stores video footage on physical servers that are also obsolete. This has resulted in difficulties reviewing and downloading footage when necessary.

Goal and Policy Links: Efficient Government and Safe Community Project Lead: IT Department
Project Status: 80% Complete.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 36,828 36,828
Construction 13,188 13,188
Construction Management -
Equipment Acquisition -
Costs Inccurred to Date 93,394 93,394
Total 93,394 50,016 - - - - 143,410 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Police TEP Grant 13,410.00 13,410
Wastewater 28,018 11,981 40,000
General 21,792 8,208 30,000
Water 21,792 8,208 30,000
Sanitation 21,792 8,208 30,000
Total 93,394 50,016 - - - - 143,410 Project Effect on the Operating Budget: Annual service fees for monitoring of approximately $6,000. 2026-27 2027-28
36,828
t
n
Date
94 94
Costs b
P
PROJECT NO. 20224 UPGRADE MUNIS FINANCIAL SOFTWARE SYSTEM Project Summary: This project involves upgrading the City’s MUNIS financial accounting software system.

Total Project Cost: $144,452
Justification: The City’s currently utilizes a Tyler Technologies (“Tyler”) financial management software program known as MUNIS. The City has used MUNIS for over 15 years and does not provide detailed information that is readily or easily accessible. Finance staff utilizes many work arounds to provide basic financial information to allow the Council and other city departments to properly manage the City. A significant amount of staff time is spent manually extracting data from the current system and converting it manually into reports acceptable for submittal to oversight agencies, presentation purposes or user departments. A significant number of reports are completed manually, i.e. payroll reporting for retirement and bank reconciliations that is an extremely inefficient use of staff resources. This upgrade project also includes the integration of ExecuTime Timekeeping, Employee Self Service, Cubes, Project Management, and Tyler 311 incident management modules.

Goal and Policy Links: Efficient and Effective Government Project Lead: Finance Director – Isarel Perez-Hernandez Project Status: 80% completed. The remaining portions are UBCIS and Citizen Self Service Project Costs and Funding Sources:

curren
ser departme
ations that is an ext
Timekeeping, Employee Self
re UBCIS and Citizen Self Serv
rred
2025-26 2
nt
7,74
67 Project Co
PROJECT NO. 25013 - CITY MEDIA INITIATIVE
Project Summary: Modernization of City Communication &
Outreach
Total Project Cost: $33,000
Justification: Enhance the City of Wasco’s ability to communicate effectively with residents by investing in digital tools and services that support community engagement, accessibility, legal compliance, and brand protection. This project includes costs for attorney-reviewed social media policy development, trademark protection, and tools for scheduling, archiving, and ADA compliance.

By centralizing and strengthening the City’s media presence, this initiative supports transparency, public trust, and equitable access to information, aligning with strategic goals identified during the 2024 Strategic Planning Meeting.

Goal and Policy Links: Efficient Government and Sustainable Infrastructure Project Lead: IT Department
Project Status: 80% of funds has been allocated to finish project.

Project Costs and Funding Sources:

Pl i M ti
tructure
ructu
sh project.
project.
r Years
r Yea
Cost s
Cost s
Incurred
red
2025-26 2026
2025-26 2026
2 2
Projec
Proj
PROJECT NO. 20227 – REPLACE OLD COURTHOUSE WITH EOC
Project Summary: This project involves the demolition of the courthouse building, including testing and abatement of asbestos and lead-based paint, and constructing a new Emergency Operating Center/Community Facility, approximately 8,000-10,000sf, with a standalone Generator and Commercial Kitchen to provide emergency preparedness services and community outreach.

Total Project Cost: $6,920,000.00
Justification: The building is an adobe brick structure constructed in 1939. The building is underutilized with 2/3 of it being used for storage. The building requires significant investment to maximize its value and have meaningful use. The structure itself is an unreinforced masonry building. A structural conditions report completed in 2011 strongly recommended that seismic retrofitting be addressed in order to significantly reduce any risk of life and loss of items stored in the building. This project will address an urgent need in the community as there are currently no cooling centers or indoor community facilities available to the public within the City of Wasco. The center will provide shelter during a disaster and provide a safe public space for other community needs.

Goal and Policy Links: Efficient Government-. This project is in line with the FEMA adopted and approved Kern County Multi- Jurisdictional Hazard Mitigation Plan.

Project Lead: Public Works Director- Luis Villa, Kameron Arnold & Maria Lara Project Status: Asbestos survey complete. Ready for demolition once authorized.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation 98,400 98,400
Design 420,000 420,000
Construction 5,220,000 5,220,000
Construction Management 180,000 180,000
Equipment Acquisition 1,000,000 1,000,000
Costs Inccurred to Date 1,600 1,600
Total 1,600 98,400 6,820,000 - - - 6,920,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Measure X 1,600 98,400 6,820,000 6,920,000
Total 1,600 98,400 6,820,000 - - - 6,920,000 Project Funding Sources
f is an un
trofittin
ress an urge
blic within the Cit
ommunity
with the FEMA adopted and app
a
olition once authorized.
ears
Costs curr d
25-26
w
Pro
PROJECT NO. 22003 – DEMOLISH EXISTING OFFICES TO ALLOW FOR MORE STORAGE Project Summary: Demolish existing offices inside of “Pioneer” building to allow for accessible storage area.

Total Project Cost: $106,800
Justification: This building was able to be saved from being demolished as part of the High Speed Rail Poso Ave. Underpass Project. In order to use the space most efficiently, the City needs to demolish the existing un-permitted office area improvements.

Goal and Policy Links: Sustainable infrastructure and efficient government.

Project Lead: PW Director
Project Status: Hazmat testing is complete. Now that SAL Equipment is gone we can move forward with this Demolition Summer 2025.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 100,800 100,800
Construction Management 4,400 4,400
Equipment Acquisition -
Costs Inccurred to Date 1,600 1,600
Total 1,600 105,200 - - - - 106,800 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total General Fund 1,600 105,200 106,800
-
-
-
Total 1,600 105,200 - - - - 106,800 Project Funding Sources
Project Effect on the Operating Budget: None
2026-27 20 7-28
100,800
ment
4,40
tion
00 1,600
Costs by Ph
PROJECT NO. 20228 - NEW ANIMAL SHELTER
Project Summary: A new shelter with an increased capacity, climate control and adequate workspace will be constructed to ensure proper facilities for both animals and staff.

Total Project Cost: $ 1,042,409
Justification: The current facility has limited capacity for stray and surrendered animals, drainage problems, and currently has no climate control for the animals housed in the shelter. In order to improve the standards of care for the animals at the Wasco shelter, a new shelter will be built that ensures adequate climate, drainage, ADA access, and safe and ergonomic workspace for staff. Once the new facility is completed, the old site will need to be demolished to prevent criminal activity.

Goal and Policy Links: Create a neighborly and safe community and be an efficient government.

Project Lead: Works Director – Luis Villa and City Engineer- Kameron Arnold Project Status: Planning Stages for design implementation at new PW facility Project Costs and Funding Sources: Measure X
Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 26,000 26,000
Construction 958,911 958,911
Construction Management 12,000 12,000
Equipment Acquisition -
Cost Incurred to Date 45,498 45,498
Total 45,498 996,911 - - - - 1,042,409 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Measure X 45,498 996,911 1,042,409
-
-
Total 45,498 996,911 - - - - 1,042,409 Project Funding Sources
Project Effect on the Operating Budget: On-going maintenance costs associated with preventative maintenance and necessary repairs.
site will need to be demo
an effic
er- Kam
at new PW facility
sure X
Years
ed
2025-26
Pr
PROJECT NO. 22004 - NEW PUBLIC WORKS CORPORATE YARD AND FACILITY Project Summary: Construct a new Public Works Corporate Yard and Facility
Total Project Cost: $8,485,000
Justification: The City’s Public Works Department is currently displaced and has inadequate storage, parking and work space to accommodate the entire public works team needs. In order to make the department more efficient and to have a comprehensive space for adequate emergency response, the City needs to construct and develop a new location for the Public Works Department.

Goal and Policy Links: Efficient Government and Safe Community Project Lead: Public Works Director – Luis Villa and City Engineer – Kameron Arnold Project Status: In preliminary design process
Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027--28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation 400,000 400,000
Design -
Construction 1,480,000 5,331,755 6,811,755
Construction Managem ent -
Equipment Acquisition -
Cos t Incurred to Date 1,273,245 1,273,245
Total 1,273,245 1,880,000 5,331,755 - - - 8,485,000 Project Costs b y Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Wastewater 100,000 100,000
General 1,000,000 5,331,755 6,331,755
Water 200,000 200,000
Sanitation 580,000 580,000
ARPA 1,273,245 0 1,273,245
Total 1,273,245 1,880,000 5,331,755 - - - 8,485,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance required of facilities. Facilities will be modern facilities requiring less utility costs and less large repairs. Fuel and staff time costs associated with staff displacement will be reduced.

eron Arnold
ron Arnol
d
2025-26 2026-27 202
2026-27 202
400,000
1,480,0
80,0
nagem ent
agement
ion
1,273,245
1,273,245
1,273,
1,273,
Project Costs b y
Project Costs b y
PROJECT No. 26003 – City Hall Administration Vehicles
Project Summary : City Hall Administration Vehicles: Purchasing up to three Ford Escape PHEVs, plug-in hybrid electric vehicles, included on the SJVAPCD’s list of approved vehicles for city business, to travel to training, meetings, and projects.

Total Project Cost: $150,000.00
Justification: These three vehicles will substitute the current administrative vehicles designated for travel and training. The San Joaquin Valley Air Pollution Control District (SJVAPCD) funds cities, counties, special districts, and public educational institutions to purchase new electric, hybrid, or alternative fuel vehicles, benefiting Valley residents. The maximum amount o f funding available is $20,000 per new vehicle, with a limit of $100,000 per agency per calendar year, distributed on a first-come, first-served basis. The City proposes purchasing up to three Ford Escape PHEV plug-in hybrid electric vehicles included on the SJVAPCD’s list of approved vehicles.

Goal and Policy Links: Alternative Fuels and Sustainable Transportation.

Project Lead (Equipment Acquisition): Assistant City Manager, Maria Lara, and Public Works Director, Luis Villa Project Status: The San Joaquin Valley Air Pollution Control District Public (SJVAPCD) Benefit Grants Program has submitted and received the application. The three (3) vouchers are pending approval.

Project Costs and Funding Sources: The estimated cost per vehicle is approximately $50,000, and each SJVAPCD voucher is $20,000. Thus, the city must use local funds to match roughly $30,000 per vehicle.

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 150,000 150,000
Costs Incurred to Date -
Total - 150,000 - - - - 150,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
SJVAPCD Project# G-251426 20,000 20,000
SJVAPCD Project# G-251427 20,000 20,000
SJVAPCD Project# G-251428 20,000 20,000
General Fund 90,000 90,000
Tot al - 150,000 - - - - 150,000 RESO No. 2025-4180
Project Effect on the Operating Budget: These vehicles need insurance, DMV registration, and maintenance. ybrid
brid
ara, and Public Works Director, L
ara, and Public Works Dir
ct Public (SJVAPCD) Benefit Gran
t Public (SJVAPCD) Benefit Gran
re pending approval.
pending a proval.
t per vehicle is approximately $50
proxima
to match roughly $30,000 per ve
match roughly $30,000 per ve
Years
ars
Incurred
ncurr
2025-26 2026-27
ment
Project C
ct C
PROJECT No. 26007 – Smooth Drum Roller
Project Summary: Smooth Drum Roller
Total Project Cost: $50,000
Justification: With the acquisition of the asphalt zipper and other utility projects, a smooth drum roller is required for compacting the subgrade and hot asphalt.

Purchasing a roller would lead to substantial savings, as the rental costs for these units are high.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez
Project Status:

Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None
Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 50,000 50,000
Costs Incurred to Date -
Total - 50,000 - - - - 50,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Wastewater Fund 12,500 12,500
Water Fund 12,500 12,500
General Fund 25,000 25,000
Tot al - 50,000 - - - - 50,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
red
ed
2025-26 2026-27
2026-27
gement
ement

Project Costs
Project Cost
PROJECT No. 26009 – Stump Grinder Attachment
Project Summary: Stump Grinder Attachment
Total Project Cost: $30,000
Justification: A stump grinder would be used to remove tree stumps that are lifting sidewalks or at risk of damaging the city's water utilities. The attachment will be used with the skid steer we currently have and will enable the safe removal of trees stumps Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez
Project Status:

Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None
Project Costs by Phase
Prior
Years Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 30,000 30,000
Costs Incurred to Date -
Total - 30,000 - - - - 30,000 Project Costs by Phase
Project Funding Sources
Prior
Years Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
General Fund 30,000 30,000
-
-
Tot al - 30,000 - - - - 30,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
red
ed
2025-26 2026-27
2026-27
gement
ement

Project Costs by
Project Costs by
PROJECT No. 26011 - BENCH LATHE
Project Summary: New Lathe Machine
Total Project Cost: $10,000
Justification: The lathe machine will be used to machine parts in house like rotors, this will save time and money with the PD in full force having rotors machined in house is key to having the units back out in the field patrolling. This will also be a big advantage to the rest of the fleet minimizing cost and downtime.

Goal and Policy Links: Efficient and effective government and sustainable infrastructure
Project Lead (Design): Public Works Director – Luis Villa Project Status:

Project Costs and Funding Sources:

PROJECT No. 26012 – SHOP LIFT RACKS
Project Summary: New Hydraulic Lift Racks
Total Project Cost: $45,000
Justification: The new lifts will be needed to accommodate/ facilitate repairs on heavy equipment such as transit busses and sanitation trucks.

This will allow for two commercial vehicles to be services simultaneously without delays and improving the work flow while minimizing down time.

Goal and Policy Links: Efficient and effective government and sustainable infrastructure
Project Lead (Design): Public Works Director – Luis Villa and Shop lead mechanic- Carlos Hermosillo
Project Status:

Project Costs and Funding Sources: Sanitation/ Transit
Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 45,000 45,000
Costs Incurred to Date -
Total - 45,000 - - - - 45,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Sanitation Enterprise fund 22,500 22,500
Transit 22,500 22,500
-
Total - 45,000 - - - - 45,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: More Repairs in house, minimal maintenance cost to service units. 2026-27 2027
t
4 -
Costs b
PROJECT No. 26013 – Asphalt Paver
Project Summary: Asphalt Paver
Total Project Cost: $270,000.00
Justification: The City currently owns a paver that is approximately 30 years old which staff previously used for paving alleys. Years ago the paver stopped running correctly and recently it was discovered that the motor needed to be replaced. Due to the condition of the rest of the paver components it makes more sense to purchase a modern
paver which will allow staff to provide a much better product in the field. This will allow for alley paving to start up again.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): PW Director
Project Status: Obtaining quotes
Project Costs and Funding Sources: $250,000 reallocated from other projects which will have a net savings by City Crews performing the paving work.

Costs Incurred to Date: None
Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 270,000 270,000
Costs Incurred to Date -
Tot al - 270,000 - - - - 270,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
HSR Settlement Funds 270,000 270,000
-
-
Tot al - 270,000 - - - - 270,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project effect on the Operating Budget: Maintenance & fueling costs ects wh
Prior Ye
osts Incurred
20 Pr
PROJECT NO. 22017 – TRICKLING FILTER PUMPS
Project Summary: Rebuild vertical pumps for primary effluent water transfer to trickling filters.

Total Project Cost: $80,000.00
Justification: Vertical pumps operate continuously to transfer primary effluent water to trickling filters for biological treatment. The water they manage is highly corrosive, and because they must pump up to a 25-foot tower, these pumps experience significant wear and tear.

Goal and Policy Links: Sustainable Infrastructure
Project Lead: Deputy Public Works Director – Alberto Martinez Project Status: Rollover to next year.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 45,000 45,000
Construction Managem ent -
Equipm ent Acquisition -
Cos ts Incurred to Date 35,000 35,000
Total 35,000 45,000 - - - - 80,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Was tewater Enterprise 35,000 45,000 80,000
-
-
Total 35,000 45,000 - - - - 80,000 Project Funding Sources
Project Effect on the Operating Budget: None
2025-26 2026-27 2027
2026-27 2027
45,000
45,000
gem ent
gem e
sition
sition
te 35,000
35,000
35,00
35,00
Project Costs by Ph
ts by Ph
PROJECT NO. 25002 – SECONDARY CLARIFIER REHABILITATION PROJECT Project Summary: Perform rehabilitation and maintenance on the secondary clarifiers at the wastewater treatment facility.

Total Project Cost: $125,000
Justification: The wastewater treatment plant has four clarifiers that facilitate water and solids separation. This project's objective is to rehabilitate and extend the useful life of the secondary clarifiers by repairing their weirs and resurfacing and coating all metal components.

Goal and Policy Links: Sustainable Infrastructure and Efficient Government Project Lead: Deputy Public Works Director – Alberto Martinez Project Status:

Project Costs and Funding Sources:

Project C
Project C
PROJECT NO. 20234 - LIGHTING AT WASTEWATER TREATMENT PLANT Project Summary: Install lighting at Wastewater Treatment Plant Total Project Cost: $125,000
Justification: The wastewater plant is a large facility with inadequate lighting.

For safety and security reasons, it is crucial to install new lighting that can effectively illuminate all areas of the plant. On-call employees and deputies who patrol the area may need to respond to the plant at night.

Goal and Policy Links: Sustainable Infrastructure and Efficient Government Project Lead: Deputy Public Works Director – Alberto Martinez Project Status:

Project Costs and Funding Sources:

ct Cost
s
Prior
osts
PROJECT NO. 25003 - REPLACE TRICKLING FILTER MEDIA
Project Summary: Replace trickling filter plastic media and Slide gates at the trickling filter distribution box.

Total Project Cost: $350,000
Justification: Trickling filters are a type of wastewater treatment system used to remove organic matter. This process utilizes microorganisms attached to a medium in an aerobic environment to breakdown the organic matter. Due to the increase in development and population, there is a growing need to replace these facilities connected to the Wastewater Treatment Plant.

Goal and Policy Links: Sustainable Infrastructure and Efficient Government Project Lead: Deputy Public Works Director – Alberto Martinez Project Status: Project moved from FY25 to FY28
Project Costs and Funding Sources:

Project Costs by
PROJECT No. 24009 – Update Wastewater Master Plan
Project Summary: Update Wastewater Master Plan
Total Project Cost: $130,000
Justification: The City has been awarded a Department of Housing and Community Development Community Development Block Grant Program (CDBG) Planning and Technical Assistance Grant, enabling the city to prepare and adopt an updated version of the City’s Wastewater Master Plan.

The City’s Wastewater Master Plan was last updated in 2007 and is now outdated and incomplete. A comprehensive assessment of the Wastewater Treatment Facility and Collections System will be conducted.

Goal and Policy Links: Sustainable Infrastructure and Efficient Government Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez Project Status: Completion by summer 2025
Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study 80,000 50,000 130,000
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Costs Incurred to Date -
Total 80,000 50,000 - - - - 130,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
CDBG Funding 80,000 42,100 122,100
Enterprise Funds 7,900 7,900
-
Total 80,000 50,000 - - - - 130,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
erto Martinez
o Martinez
Years
Years
s Incurred
Incurr
2025-26 2026-2
20 2026-2
80,000 50,000
000 50,000
Project
PROJECT No. 24008 – Stormwater Master Plan Update
Project Summary: Update Stormwater Master Plan
Total Project Cost: $160,500
Justification: The City has been awarded a Community Development Block Grant Program (CDBG) Planning and Technical Assistance Grant from the Department of Housing and Community Development to enable the city to prepare and adopt an update to the City’s Stormwater Master Plan. The City of Wasco has developed into a more thoroughly established community, and the previous Stormwater Master Plan indicated that the City’s Storm System lacks the capacity to accommodate new development. All new developments must retain stormwater on-site, which can hinder new projects and limit the available land for development.

Prior year: None
Costs Incurred to Date: None

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study 80,000 80,500 160,500
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition -
Costs Incurred to Date -
Total 80,000 80,500 - - - - 160,500 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
CDBG Funding 80,000 38,000 118,000
General Fund 42,500 42,500
-
Total 80,000 80,500 - - - - 160,500 Project Funding Sources
he availabl
e availab
Alberto Martinez
Alberto Ma
rior Years
ior Yea
Costs Incurred
sts Incurred
2025-26 202
2025-26 2 02
80,000 80,500
0 Proje
ro
PROJECT No. 25008 – Centrifuge Rebuild Project

Project Summary: Centrifuge Rebuild Project
Total Project Cost: $130,000
Justification: The objective of this project is to restore the functionality of centrifuge #2, which is located in the wastewater treatment facility. This particular centrifuge is utilized for dewatering biosolids. The Wastewater Treatment Plant possesses two centrifuges, one as the primary and the other as a backup, while the primary undergoes maintenance. To ensure uninterrupted biosolids disposal operation, we must rehabilitate centrifuge #2. The centrifuge's internals endure normal wear and tear and require replacement every 5-10 years, along with balancing and recalibration of the unit.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez Project Status: The manufacturer is scheduled to assess the condition of the centrifuge's internal components before a price for the work is received.

Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 130,000 130,000
Construction Management -
Equipment Acquisition -
Costs Incurred to Date -
Tot al - 130,000 - - - - 130,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Wastewater Enterprise Funds 130,000 130,000
-
-
Tot al - 130,000 - - - - 130,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
Director – Alberto Martinez
ector – Alberto Mart
he condition of the centrifuge's int
e centrif
Prior Years
rior Year
Costs Incurred
curred
2025
2025
PROJECT No. 26006– Sewer Lift Station #3 Generator Replacement Project Summary: Sewer Lift Station #3 Generator Replacement Total Project Cost: $100,000
Justification: The city's sewer lift station #3, located at Bay Meadows and Poplar, has failed and is now obsolete. This lift station is essential for pumping wastewater from the lower parts of town to the sewer plant, where gravity flow is not an option. The generator is particularly critical in situations where power outages happen and where there is a risk of sanitary sewer overflows.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez Project Status:

Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None

Total Project Cost: $4,093,000
Justification: In accordance with the Maximum Contaminant Levels (MCL) established by the State Water Board for 1,2,3 Trichloropropane (123TCP), the City must install 123-TCP filtration at Well 12. The activated carbon media within the vessels removes 123-TCP through adsorption, ensuring safe drinking water for the community.

Goal and Policy Links: Safe community and sustainable infrastructure.

Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Grant execution is anticipated before the end of FY 2024/25.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 107,000 107,000
Construction 3,700,000 3,700,000
Construction Management 286,000 286,000
Equipm ent Acquisition -
Total - 4,093,000 - - - - 4,093,000 Project Costs b y Pha se
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Enterprise Fund -
State Revolving Fund 4,093,000 4,093,000
-
Total - 4,093,000 - - - - 4,093,000 Project Fund ing Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project. 24/25.
4/25
2025-26 2026-27 202
2026-27 20 2
107,000
10 3,700,00
,700,00
nagement
agemen
28 28
ition
-
-
Project Costs b y P
ts byP
PROJECT NO. 21024 - DEVELOP WELL #16 REPLACEMENT WELL FOR WELL #8 Project Summary: Construct replacement well for Well #8 at the corner of Poso Drive and Central Ave.

Total Project Cost: $7,358,297
Justification: In accordance with the Maximum Contaminant Levels (MCL) set by the State Water Board for 1,2,3-trichloropropane (123TCP), the City must comply with 123-TCP remediation. This project is funded through the State Revolving Fund grant. Like Wells 13 and 14, the methodology involves drilling test wells before the actual well is drilled to ensure that we draw water from the optimal pumping zone for water quality, thus reducing the need for and costs associated with TCP filtration.

Goal and Policy Links: Safe community and sustainable infrastructure.

Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Grant execution is anticipated before the end of FY 2024/25.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review 63,000 63,000
Land Acquisition 150,000 150,000
Site Preparation 65,000 65,000
Design 126,000 126,000
Construction 3,489,271 3,135,005 6,624,276
Construction Management 314,000 314,000
Costs Incurred to Date 16,021 16,021
Total 16,021 4,207,271 3,135,005 - - - 7,358,297 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Enterprise Fund -
State Revolving Fund 16,021 4,207,271 3,135,005 7,358,297 Water Impact Fees -
Total 16,021 4,207,271 3,135,005 - - - 7,358,297 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project. of FY 2024/25.

25. Years
ears
ncurred
ncurr
2025-26 2026-27
2025-26 2
63,000
000
150,000
150,000
65,00
65,00
126
126
3 ent
16,02
16,02
1 1
Project C
ct C
PROJECT NO. 21037 – INSTALL 1.5 MG STORAGE TANK
Project Summary: Install new 1.5-million-gallon water storage tank with booster pump station at the corner of Poso Drive and Central Ave.

Total Project Cost: $4,025,000
Justification: The City of Wasco relies entirely on groundwater to meet the community's water needs, as it lacks access to surface water sources.

Additionally, there are no water storage facilities, which means there is no reserve supply for well maintenance or emergencies. Installing a storage tank would provide a reserve supply of water, reduce pumping costs during peak demand hours, and create pressure stability throughout the system.

Goal and Policy Links: Safe community and sustainable infrastructure.

Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Staff are exploring funding options for this project since it was removed from the SRF.

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review 10,000 10,000
Land Acquisition 250,000 250,000
Site Preparation 25,000 25,000
Design 58,500 58,500
Construction 3,213,980 3,213,980
Construction Management 449,746 449,746
Equipment Acquisition 6,754 6,754
Costs Inccurred to Date 11,020 11,020
Total 11,020 - - - - 4,013,980 4,025,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Enterprise Fund -
State Revolving Fund 11,020 4,013,980 4,025,000
Water Impact Fees -
Total 11,020 - - - - 4,013,980 4,025,000 Project Fund ing Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project. e it was removed from the SRF.
it was removed from the SRF.
025-26 2026-27 2027-2
6-27 2 7-2
men t
ent
on
on
Date 11,020
Date 11,020
11,020
0 Project Costs by Ph
s b y Ph
P
P
PROJECT NO. 21029 - DEVELOP WELL #17 – REPLACEMENT WELL FOR WELL #11 Project Summary: Construct replacement well for Well #11 on the corner of Central and Filburn.

Total Project Cost: $7,373,894
Justification: In accordance with the Maximum Contaminant Levels (MCL) set by the State Water Board for 1,2,3-trichloropropane (123TCP), the City must comply with 123-TCP remediation. This project is funded through the State Revolving Fund grant. Like Wells 13 and 14, the methodology involves drilling test wells before the actual well is drilled to ensure that we draw water from the optimal pumping zone for water quality, thus reducing the need for and costs associated with TCP filtration.

Goal and Policy Links: Safe Community and Sustainable Infrastructure Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Grant execution is anticipated before the end of FY 2024/25.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review 62,000 62,000
Land Acquisition 150,000 150,000
Site Preparation 65,000 65,000
Design 126,000 126,000
Cons truction 3,477,368 3,116,058 6,593,426
Construction Management 350,000 350,000
Costs Incurred to Date 27,468 27,468
Total 27,468 4,230,368 3,116,058 - - - 7,373,894 Project Costs b y Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Enterprise Fund -
State Revolving Fund 27,468 4,230,368 3,116,058 7,373,894 -
Total 27,468 4,230,368 3,116,058 - - - 7,373,894 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project. 2024/25.
2024/2
s
rred
red
2025-26 2026-27
2026-27
62,000
62,000
150,000
150 000
65,000
6 126,00
126,00
3,477
477
nagement
nagement
te 27,468
27,468
27,46
27,46
Project Cos
Project Cos
PROJECT NO. 21023 - DEVELOP WELL #18 – REPLACEMENT WELL FOR WELL #7 Project Summary: Construct replacement well for Well #7 located on 9th and J.

Total Project Cost: $,7,549,018
Justification: In accordance with the Maximum Contaminant Levels (MCL) set by the State Water Board for 1,2,3-trichloropropane (123TCP), the City must comply with 123-TCP remediation. This project is funded through the State Revolving Fund grant. Like Wells 13 and 14, the methodology involves drilling test wells before the actual well is drilled to ensure that we draw water from the optimal pumping zone for water quality, thus reducing the need for and costs associated with TCP filtration.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs Icurred 2025-26 2026-27 2027-28 2028-29 2029-20 Total Study -
Environmental Review 66,000 66,000
Land Acquisition 141,214 150,000 291,214
Site Preparation -
Design 150,000 150,000
Construction 3,603,509 3,101,275 6,704,784
Construction Management 326,000 326,000
Costs Incurred to Date 11,020 11,020
Total 152,235 4,295,509 3,101,275 - - - 7,549,018 Project Costs b y Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Water Enterprise Fund -
State Revolving Fund 152,235 4,295,509 3,101,275 7,549,018 -
Total 152,235 4,295,509 3,101,275 - - - 7,549,018 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project. 2024/25.
2024/2
2025-26 2026-27 2
026-2 2
66,000
6,0
141,214 150,000
4 214 150 ,000
150,000
150,00
3,603,509
3,509
agement
agement
326,
6 ate 11,020
152,235
152,235
Project Costs
Project Cost
PROJECT NO. 20229 - ADVANCED METERING INFRASTRUCTURE – REMOTE METERING Project Summary: Install Advanced Metering Infrastructure (AMI) remote meters.

Total Project Cost: $5,000,000
Justification: To improve water usage measurement, the implementation of Advanced Metering Infrastructure (AMI) is essential. AMI consists of smart meters, communication networks, and data management systems, enabling utility customers to monitor their usage. This technology is more efficient and accurate than manual meter reading, which currently costs the city approximately $80,000 per year. With the new automated meter reading technology, it's possible to remotely read the meters and send the information directly to the city's utility billing system.

Goal and Policy Links: Safe Community and Sustainable Infrastructure Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Staff are exploring funding options for this project since it was removed from the SRF.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 2,000,000 2,000,000
Construction Managem ent -
Equipment Acquisition 3,000,000 3,000,000
Total - - - - - 5,000,000 5,000,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Enterprise Fund 5,000,000 5,000,000
State Revolving Fund -
-
Total - - - - - 5,000,000 5,000,000 Project Funding Sources
Project Effect on the Operating Budget: Minimize fuel costs, wear and tear on vehicles, and staff time spent on customer reads and re-reads.
t since it was removed from the S
ince it was removed
ars
rs
Cost s
Cost
Incurred
ncur
2025-26 2026-27
2025-26 20
men t

Project C
Project C
PROJECT NO. WELL 10 ABANDONMENT
Project Summary: Abandon Well #10
Total Project Cost: $60,000
Justification: Once the replacement well is completed, Well 10 will be decommissioned. This means that it will need to be abandoned. The abandonment process involves sealing and capping the well and removing all site equipment. The well that is being referred to is located at the corner of Iris Street and Griffith Ave.

Goal and Policy Links: Safe Community and Sustainable
Infrastructure
Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Grant execution is anticipated before the end of FY 2024/25.

Project Costs and Funding Sources:

25. or Y
sts Incurre
2025-26 202

PROJECT NO. - WELL 8 ABANDONMENT
Project Summary: Abandon Well #8
Total Project Cost: $60,000
Justification: When the replacement well is completed, Well 8 will be decommissioned and abandoned. The abandonment process will involve sealing and capping the well and removing all site equipment. The well is located on Poso Ave., near Beckes St.

Goal and Policy Links: Safe community and Sustainable Infrastructure Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Grant execution is anticipated before the end of FY 2024/25.

Project Costs and Funding Sources:

Total Project Cost: $5,300,000
Justification: In accordance with the Maximum Contaminant Levels (MCL) set by the State Water Board for 1,2,3-trichloropropane (123TCP), the City must comply with 123-TCP remediation. This project is funded through the State Revolving Fund grant. Like Wells 13 and 14, the methodology involves drilling test wells before the actual well is drilled to ensure that we draw water from the optimal pumping zone for water quality, thus reducing the need for and costs associated with TCP filtration.

Goal and Policy Links: Safe community and sustainable
infrastructure.

Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Grant execution is anticipated before the end of FY 2024/25.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review 64,000 64,000
Land Acquis ition 150,000 150,000
Site Preparation -
Design 130,000 130,000
Cons truction 3,544,57 9 3,169,187 6,713,766
Cons truction Management 158,500 158,500 317,000
Costs Incurred to Date 17,743 17,743
Total 17,743 4,047,079 3,327,687 - - - 7,392,509 Project Costs b y Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Water Enterprise Fund -
State Revolving Fund 17,743 4,047,079 3,327,687 7,392,509 -
Total 17,743 4,047,079 3,327,687 - - - 7,392,509 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project.

FY 2024/25.
2024/25.
rs
osts
osts
ncurred
curr
2025-26 2026-27
2025-26 202
64,000
000
150,000
150,000
130
30 3
ment
17,74
17,74
17 17
Project Co
Pr ect Co
PROJECT NO. 23015 – Well 13 Tank Storage Expansion Phase Project Summary: Installation of a 1.5-million-gallon water storage tank with booster pump station at Well 13 on Booth Property.

Total Project Cost: $3,800,000
Justification: The City of Wasco relies entirely on groundwater to meet the community's water needs, as it lacks access to surface water sources.

Additionally, there are no water storage facilities, which means there is no reserve supply for well maintenance or emergencies. Construction of the storage tank is an extension of the original Well No. 13 Project No. 23003.

The storage tank is an enhancement that addresses water system vulnerabilities by providing the community with a reserve supply of water, reducing pumping costs during peak demand hours, and creates pressure stability throughout the system.

This phase of the project is executed as a change order to Project No. 23003, and carries its own Project No. to ensure proper accounting of the asset cost and depreciation, distinct from the well construction phase of the project.

Goal and Policy Links: Safe community and sustainable infrastructure.

Project Lead: Deputy Public Works Director - Alberto Martinez Project Status: Under Construction
Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 2,516,041 2,516,041
Construction Management -
Cos ts Incurred to Date 1,283,959 1,283,959
Total 1,283,959 2,516,041 - - - - 3,800,000 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2026-27 2028-29 2029-30 Total
Water Enterprise Fund 1,283,959 2,516,041 3,800,000
State Revolving Fund -
Water Impact Fees -
Total 1,283,959 2,516,041 - - - - 3,800,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project. ping costs
ping costs
and carries its own Project No
and carries its own
uction phase of the project.
ction phase of the project
.

Years
ears
Costs
Cos
Incurred
In urred
2025-26 2026-2
025-26 2026- 2
nt
1,283
,283
1 1
Projec
PROJECT No. 23003 - DEVELOP WELL #13 REPLACEMENT WELL FOR WELL #9 Project Summary: Construct replacement well for Well #9.

Total Project Cost: $5,227,497
Justification: As part of the HSR project, the City has acquired certain properties for the project's Right of Way (ROW). One of these properties is the site of the former City Well #9. To address this, the City and Authority have negotiated a replacement wellsite, known as the "Booth Property," and the construction of a new well, known as Well #13. The site acquisition, well and optional storage tank design, and the first phase of well construction have been completed. Initially, the Authority and their design-build contractor, CRB, had a contract with Dee Jaspar to complete the replacement well work in two phases. The pricing for that work has been confirmed and acceptable to both the City and the Authority. With Phase 1 complete, the City and Authority have agreed that it would be beneficial for the City to manage Phase 2 for the completion of Well #13 including the planned 1.5MG storage tank. The tank construction phase of Well #13 project anticipates grant fund availability or water fund reserves for completion and will be completed through CIP No. 23015 as a change order to this project.

The cost for this completion has been established at Dee Jaspar's existing pricing plus a contingency to accommodate remobilization, changes in materials pricing, and City oversight expenses. Upon completion of this project, the Booth Property well site improvements will be finished, and Well #13 will be complete, tested, and connected to the City's Public Water System.

Goal and Policy Links: Create a neighborly and safe community with sustainable infrastructure.

Project Lead: City Manager – M. Scott Hurlbert, Deputy Public Works Director – Alberto Martinez Project Status: Near Completion
Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2028-29 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 576,323 576,323
Construction Management -
Equipment Acquisition -
Costs Inccurred to Date 4,651,174 4,651,174
Total 4,651,174 576,323 - - - - 5,227,497 Project Cos ts by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
CHSRA Settlement Funds 4,539,275 388,222 4,927,497
Water Enterprise 111,899 188,101 300,000
-
Total 4,651,174 576,323 - - - - 5,227,497 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operational costs related to the project.

City and the Authority. W
City and the
ge Phase 2 for the completion
ge Phase 2 for the c
project anticipates grant fund ava
project antici tes grant fund a
s a change order to this project.
s a cha e order to this roject.
xisting pricing plus a contingency
isting pricing plus a contingency
xpenses. Upon completion of this
enses. Upon comple
ete, tested, and connected to the
and con
e community with sustainable in
ommunity with sustainable in
eputy Public Works Director – Alb
blic Works Director – Alb
Prior Years
Cost s
Cost s
Incurred
Incurred
2025-26 2026
025-26
ew
w
Projec
Projec
PROJECT No. 25005 – 5th Place and Barker Water Main Relocation Project Summary: 5th Place and Barker Water Main Relocation Total Project Cost: $225,000
Justification: The water main that currently serves this neighborhood runs through the properties of residents, which poses difficulties for city staff to access and maintain it. To resolve this issue, a proposed project aims to relocate the water main onto the city's right-of-way. This would eliminate the possibility of the water main leaking on a resident's property and the city's liability. The cost of the project will cover only parts and materials, as the water department will perform the labor in- house.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez Project Status: The first phase of this project is complete. The remaining funds will be used to procure a contractor to install the new water main to the residents' homes.

Project Costs and Funding Sources:

Costs Incurred to Date: None

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Constr uction -
Construction Management -
Equipment Acquisition 147,786 147,786
Costs Incurred to Date 77,214 77,214
Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Enterprise Funds 77,214 147,786 225,000
-
-
Total 77,214 147,786 - - - - 225,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
Director – Alberto Martinez
ector – Alberto Mart
The remaining funds will be used
ds will b
Prior Years
rs
Cost s
C
Incurred
Incurre
2025-26
2 ew
ew
PROJECT No. 26004– Conflict 8001 Utility Relocation Project Project Summary: Conflict 8001 Utility Relocation Project Total Project Cost: $1,4000,000
Justification: As part of the ongoing high-speed rail project, the future roundabout at HWY 46 and 43 (J Street) will necessitate the relocation of the city's water utilities in the area. This relocation will involve replacing the existing utilities in the affected area with newly installed highway crossings, allowing the city to maintain its water lines without disrupting the roundabout or highways. Caltrans will fully fund the project.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead: Deputy Public Works Director – Alberto Martinez Project Status:

Project Costs and Funding Sources:

Prior year:

Costs Incurred to Date:

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 1,400,000 1,400,000
Construction Management -
Equipment Acquisition -
Costs Incurred to Date -
Total - 1,400,000 - - - - 1,400,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Cal Trans 1,400,000 1,400,000
-
-
Tot al - 1,400,000 - - - - 1,400,000 Agreement No. 061536.42
Project Funding Sources
Project Effect on the Operating Budget: None
rior Years
ior Yea
Costs Incurred
sts Incurred
2025-26 202
2 202
Proje
ro
PROJECT No. 26005 – Fire Hydrant Replacement Project
Project Summary: Fire Hydrant Replacement Project
Total Project Cost: $75,000
Justification: Many of the city’s fire hydrants are aging and need replacement.

This project aims to purchase 15 to 20 hydrants and have city staff install them around town. This allows for stock inventory, as hydrants typically have long lead times, and a couple of them fail each year.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez
Project Status:

Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 75,000 75,000
Costs Incurred to Date -
Total - 75,000 - - - - 75,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Fund 75,000 75,000
-
-
Tot al - 75,000 - - - - 75,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
rs
s
curred
urred
2025-26 2026-27
2025-26 2
ent
Project Co
Project Co
PROJECT No. 26008– Test Well for Future Well Site
Project Summary: Test Well for Future Well Site
Total Project Cost: $350,000
Justification: As part of the installation of a new drinking water well, it is necessary to establish a test well to assess water quality and determine the appropriate pumping zone before designing the well. This project will enable staff to gather all the technical data required as we pursue funding for additional well sites to enhance the water system.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead: Deputy Public Works Director – Alberto Martinez Project Status:

Project Costs and Funding Sources:

Prior year:

Costs Incurred to Date:

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 350,000 350,000
Construction Management -
Equipment Acquisition -
Costs Incurred to Date -
Total - 350,000 - - - - 350,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Water Fund 350,000 350,000
-
-
Tot al - 350,000 - - - - 350,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
Years
Years
s Incurred
Incurr
2025-26 2026-2
20 2026-2
Project
PROJECT No. 26010 – Utility Trailer
Project Summary: Utility Trailer
Total Project Cost: $30,000
Justification: This utility trailer would enable the removal of spoils from job sites and facilitate the hauling of debris. While we currently have one trailer mainly for transporting heavy equipment, adding this trailer would allow staff to make fewer trips and enable multiple projects to occur simultaneously.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Deputy Public Works Director – Alberto Martinez Project Status:

Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None

Project Costs by Phase
Prior
Years Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 30,000 30,000
Costs Incurred to Date -
Total - 30,000 - - - - 30,000 Project Costs by Phase
Project Funding Sources
Prior
Years Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Wastewater Fund 15,000 15,000
Water Fund 15,000 15,000
-
Tot al - 30,000 - - - - 30,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
o Martinez
Martinez
or
r
Costs
Costs
Incurred
Incurr
2025-26 2026-27
20 20 2
Project Co
Project Co
PROJECT NO. 20238 - SANITATION TRUCK FLEET REPLACEMENT
Project Summary: Replace aging sanitation trucks via an established replacement schedule
Total Project Cost: $ 1,905,000
Justification: The City currently owns and operates nine sanitation trucks in its Sanitation Department. Six of the existing trucks are on a routine route and three of the trucks performing act as supporting backup trucks during routine maintenance or breakdown of primary trucks. Four of the nine trucks are over 10 years old and require replacement over the next five years to maintain a healthy and safe vehicle inventory.

Goal and Policy Links: Create a neighborly and safe community and be an efficient government.

Project Lead: Public Works Director – Luis Villa and Supervisor – Antonio Maldonado Project status: we have purchased two trucks and will purchase another residential truck.

Project Costs and Funding Sources:

Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Managem ent -
Equipment Acquisition 717,245 750,000 437,755 1,905,000 Total 717,245 750,000 437,755 - - - 1,905,000 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Sanitation Enterpris e Fund 717,245 750,000 437,755 1,905,000 -
-
Total 717,245 750,000 437,755 - - - 1,905,000 Project Funding Sources
Project Effect on the Operating Budget: On-going maintenance costs associated with preventative maintenance and necessary repairs.
nt governm
nt govern
nado
nado
esidential truck
esidential
.
2026-27 2027-28 2
026-27 2 -2 2
men t
ent
ion 717,245 750,00
on 717,245 750,00
717,245
750

Project Costs by Phase
by P h
Prio
rio
PROJECT NO. 24020 - NEW ROLL OFF TRUCK
Project Summary: Purchase new roll-off truck
Total Project Cost: $175,000
Justification: The existing roll-off truck is 15 years old and is approaching the end of its useful life. The roll-off is heavily utilized to transport street sweepings and green waste from the City’s green waste collection site. The roll off is also heavily utilized to empty the large blue recycle bins throughout the community.

Purchasing a second roll-off truck will permit staff to ensure a reliable roll-off is available in the event one of the roll-off trucks is decommissioned or being repaired.

Goal and Policy Links: Efficient government
Project Lead: Public Works Director – Luis Villa and Supervisor – Antonio Maldonado Project Costs and Funding Sources: this project will roll over to next fiscal year Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Managem ent -
Equipment Acquisition 175,000 175,000
Total - 175,000 - - - - 175,000 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Sanitation Enterprise Fund 175,000 175,000
-
-
Total - 175,000 - - - - 175,000 Project Funding Sources
Project Effect on the Operating Budget: On-going maintenance costs associated with preventative maintenance.

donad
scal
2026-27 2027-28
175,000
- 175,
t Costs
Pri
PROJECT NO. 24018 - WASH RACK UPGRADE
Project Summary: Update the existing refuse truck wash rack to permit two trucks to be washed simultaneously and replace the steam cleaner.

Total Project Cost: $122,200
Justification: The existing wash rack at the Wastewater Treatment Plant permits for one refuse truck to be washed at a time. Currently, refuse truck drivers must take turns washing their trucks. This can create bottlenecks in the driver’s work day as they wait for their ability to wash their truck. In order to eliminate the need to wait, it is highly recommended that the wash rack be expanded to accommodate two refuse trucks. Drivers currently utilize a ladder to wash the top of their trucks, posing a safety hazard as they can slip. This project would install a catwalk with stairs that would make washing the refuse trucks safer for all drivers. This wash rack will also be used for the Wastewater Vacuum Truck.

Goal and Policy Links: Efficient and effective government and sustainable infrastructure Project Lead: Public Works Director – Luis Villa and Supervisor – Antonio Maldonado Project Status: Planning stage pending new PW Facility, equipment acquired Project Costs and Funding Sources: Funds will roll over to new PW facility Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation 25,000 25,000
Design 15,600 15,600
Construction 58,642 58,642
Construction Managem ent 5,000 5,000
Equipment Acquisition 8,000 8,000
Costs Inccurred to Date 9,958 9,958
Total 9,958 112,242 - - - - 122,200 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Sanitation Enterprise Fund 84,182 84,182
Wastewater Fund 9,958 28,060 38,018
-
Project Funding Sources
Project Effect on the Operating Budget: Maintenance and repair costs associated with wash rack steam cleaner. ard a
ard a
rs. This wa
s. This w
frastructure
frastru
nio Maldonado
nio Maldon
ment acquired
nt acquired
to new PW facility
ts
s
urred
rred
2025-26 2026-27
2025-26 20
25,000
25,000
15,6
15,6
gem ent
ent
9 9
Project Costs
Project Cost
PROJECT NO. 24017 - SANITATION TRUCK PARKING
Project Summary: Provide parking for refuse trucks
Total Project Cost: $250,000
Justification: The sanitation department currently parks refuse trucks at 1400 J Street. This can be problematic as it creates inefficiencies and uncertainties due to high speed rail construction impacts and road detours that will arise over the next 3-5 years. This would reduce wear and tear of refuse trucks as they would not be going across the railroad tracks as often as they are currently crossing them now. In order to mitigate the displacement of the refuse trucks and the department, staff is proposing installing a concrete pad with a carport at the Wastewater Treatment Plant site. Once the City establishes a more permanent comprehensive Public Works yard, the concrete pad and carport will become usable space for Wastewater Treatment Plant staff to store materials and park white fleet.

Goal and Policy Links: Efficient and effective government and sustainable infrastructure Project Lead: Deputy Public Works Director – Kameron Arnold and Public Works Director-Luis Villa Project Status: Planning stage pending new PW Facility.

Project Costs and Funding Sources: Funds will roll over to new PW facility Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 20226-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation 15,000 15,000
Design 2,500 2,500
Construction 175,000 175,000
Construction Managem ent 17,500 17,500
Equipment Acquisition 40,000 40,000
Total - 250,000 - - - - 250,000 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Sanitation Enterprise Fund 175,000 175,000
Wastewater Enterprise Fund 75,000 75,000
-
Total - 250,000 - - - - 250,000 Project Funding Sources
Project Effect on the Operating Budget: No major impacts to the operating budget. mprehensiv
prehensi
tore materials and
ore ma
frastructure
frastru
blic Works Director-Luis Villa
blic Works Director-Luis Villa
to new PW facility
ts
s
urred
rred
2025-26 20226-27
2025-26 202
15,000
15,000
2,5
2,5
1 1
gem ent
ent

Project Costs
Project Costs
PROJECT NO. 24016 - CNG STATION UPGRADE
Project Summary: Replace aging CNG station
Total Project Cost: $ 295,000
Justification: The current fueling station is old and has consistently required repairs to the fuel pumps, compressors and dryer due to operational wear down of the existing equipment.

Goal and Policy Links: Efficient Government and Sustainable Infrastructure.

Project Lead: Public Works Director – Luis Villa
Project Status: Pending two vendor quotes
Project Costs and Funding Sources: funding will roll over Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 45,000 45,000
Construction 240,000 240,000
Construction Managem ent 10,000 10,000
Equipm ent Acquisition -
Total - 295,000 - - - - 295,000 Project Costs b y Pha se
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Sanitation Enterprise Fund 100,000 100,000
CNG Fund 195,000 195,000
State of G ood Repair Funds -
Total - 295,000 - - - - 295,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing preventative maintenance and repair. 26 2026-27 2027-28
6 2026-27 2027-28
45,000
45, 0
240,000
240,000
nt
t
10,000
n
n
- 29
-2 9
Project Costs b y Pha se
ct Cos
ces
Pr
Pr
PROJECT No. xxxxx – CNG Street Sweeper Acquisition
Project Summary: CNG Street Sweeper Acquisition
Total Project Cost: $550,000
Justification: There is a growing concern to address environmental issues and meet air quality standards. As a result, there is an increasing demand for fleets to add more low-emission alternative- fuel vehicles (AFVs). The acquisition of this street sweeper would contribute to this effort and allow for the continued operation of street sweeping. Our current sweeper is approaching the end of its useful life and spends countless hours in the repair shop. Adding this new unit would enable the older unit to serve as a backup or give us the option to have both sweepers in operation simultaneously.

Goal and Policy Links: Sustainable Infrastructure
and Efficient Government
Project Lead (Equipment Acquisition): Public Works Director – L. Villa Project Status: pending approval
Project Costs and Funding Sources:

Prior year: None
Costs Incurred to Date: None

Project Costs by Phase
Prior Years 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environm ent al Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 550,000 550,000
Costs Incurred to Date -
Total - 550,000 - - - - 550,000 Project Costs by Phase
Project Funding Sources
Prior Years 2025-26 2026-27 2027-28 2028-29 2029-30 Total Enterprise Funds (Sanitation) 550,000 550,000
-
-
Total - 550,000 - - - - 550,000 RESO No. ###
Agreement No. ###
Project Funding Sources
Project Effect on the Operating Budget: None
oth sweepers in o
th swe
Villa
Villa
Prior Years 2025-26
P
P
PROJECT NO. 20205 – 2 ZERO-EMISSION VANS AND 1 ZERO-EMISSION TRANSIT BUS Project Summary: Purchase Two (2) new zero-emission Ford E-Transit Vans and One (1) new zero-emission Ford E450 Class Z2 (12 Seats,2 WC)
Total Project Cost: $1,
Justification: In order to comply with the state emissions standards for public transit agencies to convert existing transit vehicles to low or no-emissions vehicles by 2040. The purchase of these new vehicles will be leveraged with grant funds provided by the Transit and Intercity Rail Capital Program and Hybrid and Zero- Emission Incentive Project (HVIP).

Goal and Policy Links: Create a neighborly and safe community and be an efficient government
Project Lead (Procurement/Implementation): Administrative Manager Maria Martinez & Assistant City Manager Maria Lara Project Status: Pending Delivery of the Zero Emissions Buses Project Costs and Funding Sources: Transit and Intercity Rail Capital Program, LCTOP, TDA, and HVIP Voucher Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Equipment Acquisition 889,181 889,181
Costs Incurred 384,461 384,461
Total 384,461 889,181 - - - - 1,273,642
Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total TIRCP Funds 384,461 615,539 1,000,000
TDA 207,717 207,717
LCTOP 65,925 65,925
-
-
Total 384,461 889,181 - - - - 1,273,642
Project Funding Sources
Project Effect on the Operating Budget: Reduce the number of unexpected major repairs associated with an aging fleet. Insurance to insure these vehicles compared to Combustion Engine will cost more (approximately $2,000 annually) only because the replacement cost is higher and not because of the type of vehicle. Costs will be offset by fleet maintenance and fuel savings.
aria Martinez & Assistant City
rogram
2026-27 202
889,18
461
61 sts by P
Pr
PROJECT NO. 23025 – SECURITY SURVEILLANCE FOR TRANSIT VEHICLES Project Summary: Install security cameras on all transit vehicles.

Total Project Cost: $ 90,000
Justification: The current video surveillance system was installed around 2008 in the Dial-a-Ride Buses. The current system is outdated and no longer accessible. Because of this, there is a potential risk to the safety of the passenger and drivers. The Dial a Ride services the city boundary limits to the General and ADA public. With the increase in crime, it is recommended to upgrade the video surveillance system.

Goal and Policy Links:

Efficient Government and Safe Community
Project Lead (Design): Neomi L. Perez & Maria Martinez
Project Lead (Equipment Acquisition): IT & Marketing Specialist – Neomi L. Perez & Administrative Manager – Maria Martinez Project Status: Equipment has been purchased. Installation on the remaining buses will begin once vehicles are received.

Project Costs and Funding Sources: STA funds
Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 26,417 26,417
Construction -
Construction Management -
Equipment Acquisition -
Costs Incurred to Date 63,583 63,583
Total 63,583 26,417 - - - - 90,000 Project Costs by Phase
Project Funding Sources
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
STA Fund 63,583 26,417 90,000
-
-
Total 63,583 26,417 - - - - 90,000 Project Funding Sources
Project Effect on the Operating Budget: Annual service fees for monitoring of approximately $3,000. mi L. Perez & Administrative Man
mi L. Perez & Administrative M
e remaining buses will begin once
remaining buses will begin once
ed
d
2025-26 2026-27
2026-27
26,41
26,41
ment
63 63
Project Costs by
Project Costs by
PROJECT No. 24012 BUS SHELTERS LCTOP
Project Summary: Installation of Bus Shelters in various locations Total Project Cost: $79,000
Justification: This project will enhance the rider experience by providing protection from the weather elements. Shelters will include amenities such as benches and solar lights.

Goal and Policy Links: Safe and neighborly Community and sustainable infrastructure.

Project Lead (Design): Deputy Public Works Director Arnold, Administrative Manager Martinez Project Lead (Construction): Deputy Public Works Director Arnold, Administrative Manager Maria Martinez Project Status: Pending LCTOP Standard Agreement Award
Project Costs and Funding Sources: LCTOP FY 2022/2023 and TDA funds Project Costs by Phase
Prior Years
Cost s
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 28,000 28,000
Construction Management 15,000 15,000
Equipment Acquisition 36,000 36,000
Costs Incurred to Date -
Total - 79,000 - - - - 79,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
LCTOP -Resolution#2023-3943 9,877 9,877
LCTOP-Resolution#2023-3869 69,123 69,123
-
Tot al - 79,000 - - - - 79,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of facilities from cleaning to repairs.

Martinez
Martinez
ive Manager Maria Mar
ve Manager
DA funds
DA fu
5-26 2026-27 2027-28
2026-27 2027-28
28,000
28 15,000
15,000
36,000
000
- 79

Project Costs by Phase
Project Costs by Phase

PROJECT No. 25011 - 1 CNG AND 1 GASOLINE TRANSIT BUSES
Project Summary: Purchase of one (1) CNG and one (1) Gas Ford E-450 12 passenger + 2 wheelchair Bus
Total Project Cost: $320,805.00
Justification: The current CNG and Gasoline buses are reaching their lifespan and are not reliable. The new buses will replace the existing CNG and Gasoline buses.

Goal and Policy Links: How does this project tie to adopted goals or policies?
Project Lead (Design): Administrative Manager, Martinez & Assistant City Manager, Lara
Project Status: Pending Cameras and radios
Project Costs and Funding Sources: FTA 5339 and TDA Funds (STA) Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 320,805 320,805
Costs Incurred to Date -
Tot al - 320,805 - - - - 320,805 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
FTA 5339 113,098 113,098
TDA Funds (STA) 207,707 207,707
-
Tot al - 320,805 - - - - 320,805 RESO No. ###
Agreement No. 64GC20-
01507-01 FTA 5339 DOT
Project Funding Sources
Project Effect on the Operating Budget: Reduce the number of unexpected major repairs associated with an aging fleet. The ongoing cost would be the preventative maintenance.

STA)
TA)

2025-26 2026-27 2027
2026-27 20 27
ent
ent
n
n
3 3
-
-
Project Costs by Ph
ts by Ph
PROJECT No. 25004-City of Wasco New Transit Operating and Maintenance Facility Project Summary: The proposed location for the new Transit Operating and Maintenance Facility is on the southeast corner of Filburn Street and Central Avenue.

Total Project Cost: $4,126,707.00
Justification: Wasco Dial-a-Ride will use the TIRCP and ZECTP to construct a new operations, maintenance, and transit administration facility. This new transit facility will have CNG fueling and electric charging infrastructure for zero-emission vehicles and buses.

Wasco assumes that this facility will cost approximately $4,126,707 million to construct and that Wasco will receive $1 million from TDA funds or other state funds to be dedicated to this capital project.

Goal and Policy Links: Safe, reliable, clean transit services and sustainable infrastructure.

Project Lead (Design): Public Works Director Luis Villa, City Engineer Kameron Arnold, Administrative Manager Maria Martinez Project Lead (Construction): City Engineer Kameron Arnold, Administrative Manager Martinez Project Status: Pending SB125 TIRCP and ZECTP Standard Agreement Award Project Costs and Funding Sources: Transit and Intercity Rail Capital Program (TIRCP), Zero Emission Transit Capital Program (ZECTP) and TDA funds.

Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2028-29 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 225,000 225,000
Construction 1,263,371 751,776 751,776 571,299 483,485 3,821,707 Construction Management 80,000 80,000
Equipment Acquisition -
Costs Incurred to Date -
Tot al - 1,568,371 751,776 751,776 571,299 483,485 4,126,707 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
TIRCP 1,359,139 681,274 681,274 2,721,687
ZETCP (GGRF) 79,599 124,823 124,823 329,245
ZETCP (PTA) 58,462 58,462
LCTOP 71,171 70,502 70,502 70,502 282,677
TDA/SGR 375,974 358,662 734,636
Tot al - 1,568,371 751,776 751,776 571,299 483,485 4,126,707 Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of the facilities, from cleaning to repairs and utilities. le infrastructure.
e infrastr
eer Kameron Arnold, Administrativ
er Kameron Arnold, Administrativ
, Administrative Manager Martine
ative Ma
andard Agreement Award
ard Agreement Award
nd Intercity Rail Capital Program (T
Rail Capital Program (T
Prior Years
Costs Incurred
Costs Incurre
2025-26
20 w
P
P
PROJECT No. – Well 14 Transit Metal Carport
Project Summary: Purchase two metal carports for the electric transit vehicle.

Total Project Cost: $30,000.00
Justification: To protect vehicles and chargers from the weather elements.

Goal and Policy Links: Safe and neighborly Community and sustainable infrastructure.

Project Lead (Design): Transit Coordinator Zaragoza, Administrative Manager Martinez Project Lead (Construction): City Engineer Arnold, Administrative Manager Martinez Project Status: In design
Project Costs and Funding Sources: TDA funds
Project Costs by Phase
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 30,000 30,000
Costs Incurred to Date -
Tot al - - 30,000 - - - 30,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
TDA 30,000 30,000
-
-
Tot al - - 30,000 - - - 30,000 RESO No. 2025-4190
Agreement No. 2025-011
Project Funding Sources
Project Effect on the Operating Budget: Ongoing maintenance of the facility, from cleaning to repairs. z
rtinez
rtinez
2025-26 2026-27 2027-
2026-27 027-
nt
t
e
-
-
Project Costs by Ph
ts by Ph
PROJECT No. 24036- POLICE STATION/EOC
Project Summary: Phase I- Construction of new Police Station/EOC Total Project Cost: $ $20,562,000
Justification: The Chief and City Manager have projected staffing levels and concluded the city-owned space now
occupied by KCSO will accommodate minimal start-up
operations, it is not appropriate for full staffing or ongoing operations of the new Wasco Police Department.

The City of Wasco is pursuing funding for a new centralized city administration complex that will include occupancy for the new Police Department, 911 communications Emergency Operations Center (EOC ).

Goal and Policy Links: Increase public safety, enhance community wellbeing and environmental sustainability.

Project Lead (Design): City Manager, Chief of Police, Assistant CM, PW Director Project Lead (Construction): Public Works Director, City Manager, Assistant CM, and Deputy PW Director Project Status: Pending BSCC Award/Agreement, land acquisition, pending more funding, and future grant application submittals.

Project Costs and Funding Sources: Public Safety Budget (Measure X), ARPA Funds, BSCC Grant Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study 60,000 60,000
Environmental Review 10,000 10,000
Land Acquisition 1,076,350 1,076,350
Site Preparation -
Design -
Construction 19,215,650 19,215,650
Construction Management 200,000 200,000
Equipment Acquisition -
Costs Incurred to Date -
Total 1,076,350 270,000 19,215,650 - - - 20,562,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total General Fund and (Measure X) -
BSCC Grant-2 -
Grant Funds $5M-3 1,076,350 270,000 3,653,650 5,000,000 Other Grants-4 15,562,000 15,562,000
Tot al 1,076,350 270,000 19,215,650 - - - 20,562,000 Project Effect on the Operating Budget: Yes, This facility will gave ongoing maintenance and utilities. co
co
ing and environmenta
ng and env
PW Director
PW Dire
Assistant CM, and Deputy PW D
Assistant CM, and Deputy PW D
cquisition, pending more funding,
pending
blic Safety Budget (Measure
afety Budget (Measure
ears
ars
Costs
Cos
Incurred
Incurred
2025-26 2026-2
20 2026-2
60,000
60,000
10,000
1,076,350
1,076,350
nt
Project C
C
PROJECT No. 26001 POLICE FIREING RANGE RESTORATION
Project Summary: Police Firing Range Restoration
Total Project Cost: $50,000
Justification:

To restore and enhance the existing weapons range facility to meet current safety standards and operational needs, ensuring an effective training environment for personnel.

The current weapons range has experienced significant
deterioration over time and is in need of updates and remodel. By investing in the restoration of the range, the department
aims to reduce risks associated with outdated facilities and improve the overall efficiency of training operations.

Goal and Policy Links: Increase public safety, enhance community wellbeing and environmental sustainability.

Project Lead (Design): City Manager, Chief of Police, Assistant CM, PW Director Project Lead (Construction): Public Works Director, City Manager, Assistant CM, and Deputy PW Director Project Status: : Pending BSCC Award/Agreement, land acquisition, pending more funding, and future grant application submittals.

Project Costs and Funding Sources: General Funds Budget Project Costs by Phase
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 50,000 50,000
Construction Management -
Equipment Acquisition -
Costs Incurred to Date -
Tot al - 50,000 - - - - 50,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
General Fund 50,000 50,000
Total - 50,000 - - - - 50,000 RESO. 2023-3962
Project Effect on the Operating Budget: Ongoing operating cost for utilities and maintenance the restorat
he restor
overall efficiency of train
verall efficienc
lbeing and environmental sustaina
being and environmental sustai
tant CM, PW Director
ant CM, PW Directo
Manager, Assistant CM, and Depu
tant CM
land acquisition, pending more fu
acquisition, pending more fu
eral Funds Budget
ral Funds Budget
Prior Years
Prior Y
Costs Incurred
ts Incurre
2025-26
2025-2
w
PROJECT No. 27XXX - 2025 Ford Police Interceptor
Project Summary: 2025 Ford Police Interceptor Purchase
Total Project Cost: $ 80,000
Justification:

To ensure the safety and efficiency and to provide adequate number of vehicles for assigned staff and for law enforcement operations, the Police Department requires a reliable and modern vehicle for patrol and emergency response. The current fleet includes aging vehicles that are increasingly prone to maintenance issues and do not meet the latest safety and performance standards. Recently, officers have faced challenges with vehicle reliability during critical incidents, leading to concerns about response times and officer safety. The acquisition of a new 2025 Police Ford Interceptor will enhance operational capabilities, improve officer safety, and ensure a more effective response to community needs.

Goal and Policy Links:

Public Safety and Efficient Government
Project Lead: City of Wasco Police Chief Charles Fivecoat Project Status:

Project Costs and Funding Sources: Public Safety Budget (Measure X) Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 80,000 80,000
Costs Incurred to Date -
Tot al - - 80,000 - - - 80,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
General Fund and (Measure X) 80,000 80,000
-
-
Total - - 80,000 - - - 80,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operating cost of vehicle. more effect
ore effec
get (Measure X)
g
s
Costs
osts
Incurred
Incurre
2025-26 2026-27
2025-26 202
t
Project Co
Project Co
PROJECT No. 27XXX – 2025 Ford Explorer Purchase
Project Summary: 2025 Ford Explorer Purchase
Total Project Cost: $65,000
Justification:

To enhance administrative operations and improve efficiency, the department requires a new unmarked vehicle specifically designed for administrative staff. By purchasing an unmarked civilian-type package, the department will reduce the cost associated with outfitting a patrol-ready vehicle. The administrator police interceptor is properly equipped with the necessary storage and emergency lighting suitable for patrol personnel. A fully equipped patrol vehicle currently used by the Chief will be added to the patrol fleet, allowing for a more effective allocation of resources.

Goal and Policy Links: Public Safety and Efficient Government Project Lead: City of Wasco Police Chief Charles Fivecoat Project Status:

Project Costs and Funding Sources: Public Safety Budget (Measure X) Project Costs by Phase
Prior Years
Costs
Incurred
2025-26 2026-27 2027-28 2028-29 2029-30 Total
Study -
Environm ent al Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 65,000 65,000
Costs Incurred to Date -
Tot al - - 65,000 - - - 65,000 Project Costs by Phase
Project Funding Sources
Prior Years
Costs Incurred 2025-26 2026-27 2027-28 2028-29 2029-30 Total General Fund and Measure X 65,000 65,000
-
Total - - 65,000 - - - 65,000 Project Funding Sources
Project Effect on the Operating Budget: Ongoing operating cost of vehicle and minimal emergency equipment.

Measure X)
X)
ed
ed
2025-26 2026-27
2026-27
ement
nt

Project Costs b
Project Costs b

Wasco City CouncilJune 17, 2025

Wasco City Council
June 17, 2025