West Sacramento City Council
June 18, 2025

 Acquisition, construction or rehabilitation of public facilities serving low-income persons (e.g. parks, youth centers, health clinics or homeless shelters).
 Construction or rehabilitation of public infrastructure that serves low-income residential units or neighborhoods (e.g. sewer lines or street improvements).  Public services limited to low-income residents (e.g. homeless programs, youth programs, services for the elderly).
 Economic development activities that create jobs for low-income persons (e.g. business loans) or assistance to low-income microenterprise business owners.  General administration and planning studies for CDBG eligible projects. 2025 CDBG Funding Available
On May 14, 2025, HUD announced the City will receive $546,333 for program year 2025 – the fifth year of the 2021-2025 Consolidated Plan. Additional resources for the 2025 Annual Action Plan will include $15,000 in anticipated program income and $277,438.41 from prior year resources. Program income is received by the City as past CDBG loans are repaid, or payments are received; carry-over funds come from prior-year allocations that were not drawn down because the City is required to spend Program Income funds before any allocation funds are spent.

It is important to note that Consolidated Plan goals are planned to be fulfilled during the entirety of the five-year period and not all with CDBG funds. Additionally, given the limited CDBG funds received by the City not every goal may be fulfilled. The draft 2025 Annual Action Plan recommends the following activities and funding allocations:

Activity Consolidated Plan Goal Alignment
Allocation
Amount
Homeless Emergency Housing
Rehabilitation Project
 Consolidated Plan Goal #1: Address the
supportive services needs of persons
experiencing homelessness and those at risk of
homelessness.
 Consolidated Plan Goal #2: Create low-barrier
housing opportunities for persons experiencing
homelessness and extremely low-income
households.
$550,452.41
Supportive Services for Homeless
Emergency Housing Program
 Consolidated Plan Goal #1: Address the
supportive services needs of persons
experiencing homelessness and those at risk of
homelessness.
$123,565.00
General Administration and
Planning
 Consolidated Plan Goal #4: (Low
Priority): Provide Fair Housing services
for low-and moderate-income residents.
$164,754.00
Total $838,771.41
2025 Recommended Activities
 Homeless Emergency Housing Rehabilitation Project - In December 2020, the City acquired the 40- unit Rodeway Inn motel to operate a Homekey Program to provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. In June 2023, the City expanded its homeless emergency housing offerings by acquiring the 21- unit Flamingo Motel. Both sites provide non-congregate interim housing for persons experiencing homelessness. The City acquired two additional motel sites in 2024, the Pick Wick and El Tejon motels, to further expand the City’s Homeless Emergency Housing Program and assist in transitioning program participants from the former Rodeway Inn and Flamingo Motel sites, which are scheduled to terminate in late 2025/early 2026. The former El Tejon and Pick Wick sites required varying levels of rehabilitation to be ready for occupancy by program participants and the City allocated $482,660 of its 2024 CDBG funds to assist with improvements. On May 16, 2025, the City acquired a firth motel site, the West Wood Motel, to further expand the Homeless Emergency Housing Program and also assist in transitioning program participants from the former Rodeway Inn and Flamingo Motel sites. The West Wood Motel will also require rehabilitation work to ensure the longer-term use of the site and ensure the health and safety of program participants. Up to $550,452.41 is proposed to be used for rehabilitation needs of the West Wood Motel, as well as the Pick 793 CDBG Annual Action Plan
June 18, 2025

Wick and El Tejon properties, if needed. Improvements may include, but not be limited to, electrical system upgrades, roof repairs or replacement, exterior dry-rot repair and painting, and installation of safety/security equipment such as lighting and cameras.
 Homeless Supportive Services – Up to $123,565 is proposed to be used to support the case management contracts for the Homeless Emergency Housing Program at any of the sites in operation. The City is limited to no more than 15% of its annual allocation and program income for social services activities. The goal of the Homeless Emergency Housing Program is to get program participants stabilized and moved into permanent housing. It is anticipated that the project will serve at least 60 homeless households in 2025.  General Administration and Planning – Up to $164,754 of CDBG funds are proposed for program administration activities including reporting to HUD, conducting environmental review of CDBG funded projects, planning activities such as developing the Annual Action Plan, and affirmatively furthering fair housing by providing fair housing counseling services to residents of West Sacramento. The City is limited to no more than 20% of its annual allocation and program income for general program administration.

Environmental Considerations
Activities receiving CDBG funding must satisfy all National Environmental Policy Act (NEPA) and California Environmental Quality Act (CEQA) requirements. HUD requires the City to complete all required NEPA/CEQA reviews prior to initiating any grant activity.

Commission Recommendation
In January and February 2025, staff presented information to the Economic Development and Housing (EDH) Commission and the Parks, Recreation, and Intergenerational Services (PRIS) Commission, respectively, on the availability of CDBG funds and to obtain feedback for funding recommendations. The EDH Commission recommended reporting on outcome measures of previously funded projects and if the intended objectives were met. The EDH Commission also inquired about the upcoming 5-year Consolidated Plan process and encouraged staff to leverage workforce training funds and teach employment skills. The PRIS Commission inquired if CDBG funds were available for Parks and Recreation Department activities and also recommended including information on past program outcomes for future Annual Action Plans. Lastly, both commissions recommended sharing information on CDBG Program success stories, the number of unhoused individuals placed into permanent housing and how it impacts West Sacramento residents.

Strategic Plan Integration
CDBG Program funding is a critical component of the City’s mission to provide quality municipal services, infrastructure, community improvements, financially sound city government and a superior workforce. This aligns with the City’s 2024 Strategic Principles, which prioritize Housing and Homelessness as key focus areas.

Alternatives
The following alternatives are submitted for the Council’s consideration:

1. Elect not to hold the public hearing; or

2. Continue the public hearing to a future meeting date.

Items 1 and 2 are not recommended because the Annual Action Plan must be approved by Council at a public hearing and if delayed, the next Council meeting is scheduled on July 16, 2025, which is past the HUD deadline of July 13, 2025, to submit the Annual Action Plan.

Coordination and Review
This report and the funding recommendations were coordinated with Capital Projects staff who currently manage building improvements for the Homeless Emergency Housing Program.

Budget/Cost Impact
On May 14, the City received a CDBG funding award allocation from HUD in the amount of $546,333 for 2025.

Additional resources for the 2025 Annual Action Plan include $15,000 in anticipated program income and a carryover amount of $277,438.41 from prior year resources.

ATTACHMENTS
Attachment 1 – Resolution 25-67
Attachment 2 – 2025 Annual Action Plan
Attachment 3 – HUD Area Median Household Income for Yolo County - 2025 794
Attachment 1
RESOLUTION 25-67

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO ADOPTING THE 2025/2026 ANNUAL ACTION PLAN FOR THE COMMUNITY

DEVELOPMENT BLOCK GRANT PROGRAM
WHEREAS, the City of West Sacramento (City) is eligible to receive Community Development Block Grant (CDBG) funds from the U.S. Department of Housing and Urban Development (HUD) as a federal Entitlement jurisdiction authorized under Title 1 of the Housing and Community Development Act of 1977 and the Cranston-Gonzalez National Affordable Housing Act of 1990; and
WHEREAS, there is an ongoing need to house West Sacramento homeless residents that are being temporarily housed in West Sacramento motels under the City’s Homeless Emergency Housing Program at 817 West Capitol Avenue, 920 West Capitol Avenue, 1809 West Capitol Avenue, and 1821 West Capitol Avenue; and
WHEREAS, the City recently acquired the property at 1841 West Capitol Avenue (Westwood Motel) to expand its Homeless Emergency Housing Program; and WHEREAS, the 1841 West Capitol Avenue site will require repair work to allow for program participants to be placed into the units; and
WHEREAS, per HUD regulations, the City must submit an Annual Action Plan to HUD that identifies funding allocations for the period of July 1, 2025, through June 30, 2026; and WHEREAS, the City conducted public hearings on January 22, 2025, and June 18, 2025, to receive public comments on development of the 2025/2026 Annual Action Plan per HUD regulations.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of West Sacramento hereby approves the following 2025/2026 funding allocations for federal CDBG Entitlement funds, and Program income funds:

Homeless Emergency Housing Rehabilitation Project $550,452.41 Homeless Supportive Services $123,565.00
General Administration and Planning $164,754.00
NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of West Sacramento hereby:

1. Adopts the 2025/2026 Annual Action Plan for the federal CDBG program; and

2. Authorizes and directs the City Manager or his designee to execute any agreements, contracts or other documents required by HUD for submission of the Annual Action Plan; and

3. Authorizes and directs the City Manager or his designee to submit the 2025/2026 Annual Action Plan to HUD.

PASSED AND ADOPTED by the City Council of the City of West Sacramento this 18th day of June 2025, by the following vote:
795
YES:

NOES:

ABSENT:

Martha Guerrero, Mayor
ATTEST:

Jennifer Cusmir, City Clerk
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Attachment 2
Community Development Block Grant Annual Action Plan
Executive Summary
AP-05 Executive Summary - 24 CFR 91.200(c), 91.220(b)

1. Introduction
The City of West Sacramento (City) became eligible to receive federal Community Development Block Grant (CDBG) Entitlement funding from the U.S. Department of Housing and Urban Development (HUD) in Fiscal Year 2016/17. In accordance with HUD regulations, the City developed a five-year Consolidated Plan examining the needs of low-income persons and neighborhoods and setting goals for the use of CDBG funding. The consolidated planning process honors community connections established during previous outreach efforts and builds upon the community concerns voiced during the citizen participation process. The consolidated plan process included: a review of previously collected data, recent census data and other available data; citizen input received from focus groups; presentations to City Commissions, the City Council and interested groups; and three public hearings. The City of West Sacramento's 2021-2025 Consolidated Plan was adopted by the West Sacramento City Council on April 21, 2021 and approved by HUD. The 2021-2025 Consolidated Plan identified six goals to be addressed within the five-year period:
 Consolidated Plan Goal #1: Address the supportive services needs of persons experiencing homelessness and those at risk of homelessness;
 Consolidated Plan Goal #2: Create low barrier housing opportunities for persons experiencing homelessness and extremely low-income households;
 Consolidated Plan Goal #3: Construct infrastructure improvements in low-income neighborhoods;  Consolidated Plan Goal #4: Provide Fair Housing services for low-and moderate-income residents;  Consolidated Plan Goal #5: Support small business success; and  Consolidated Plan Goal #6: Preservation of Affordable housing stock.

For each year of the Consolidated Plan, the City must develop an Annual Action Plan (Action Plan) detailing how CDBG funds will be used to meet the overall goals of the Consolidated Plan. Once an Annual Action Plan is adopted, the federal CDBG Entitlement funding from HUD is distributed to the City on a fiscal-year basis (July-June). At the beginning of each program year (PY), the City is allocated its yearly award and required to use its funds as prescribed within that year's Annual Action Plan.

2. Summarize the objectives and outcomes identified in the Plan This could be a restatement of items or a table listed elsewhere in the plan or a reference to another location. It may also contain any essential items from the housing and homeless needs assessment, the housing market analysis or the strategic plan.

The Action Plan serves as an outline of the City’s intent to pursue the overall goals of HUD’s community development and planning programs, including:
 Provide decent and quality housing;
 To establish and maintain a suitable living environment; and  To expand economic revitalization opportunities.

The Action Plan also serves as:
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 A planning document for the City, based on a participatory process;  An annual application for federal funds under HUD’s formula CDBG grant program; and  A strategy for administering HUD programs; and
 A plan that provides a basis for assessing performance.

Additionally, the 2025 Action Plan will prescribe how the current year's funding will further the goals outlined within the City's 2021-2025 Consolidated Plan. The 2025 Action Plan will provide funding for activities that further the following goals:
 Consolidated Plan Goal #1: Address the supportive services needs of persons experiencing homelessness and those at risk of homelessness;
 Consolidated Plan Goal #2: Create low barrier housing opportunities for persons experiencing homelessness and extremely low-income households; and
 Consolidated Plan Goal #4: Provide Fair Housing services for low-and moderate-income residents

3. Evaluation of past performance
This is an evaluation of past performance that helped lead the grantee to choose its goals or projects.

Since becoming eligible for the Federal Entitlement program, the City's CDBG allocations have been used to support projects that have furthered the goals outlined within the 2016-2020 Consolidated Plan and the 2021-2025 Consolidated Plan.

A summary of those projects is outlined below by program year.

Program Year 2017 & 2018 Projects
 Permanent Supportive Housing: The 2017 and 2018 Action Plans allocated funding to help acquire property suitable for the development of an initial minimum of 20 units of housing targeted to persons experiencing homelessness and persons at-risk of homelessness. The City partnered with Mercy Housing California to acquire a site to support up to 85 units of permanent supportive housing that would offer low barriers to entry and onsite supportive services to those targeted persons. The Mercy Housing PSH project was completed in December 2021 and remains 100% occupied. This project is in support of addressing Consolidated Plan Goal #1 (High Priority): Reduce the incidence and impact of homelessness.

Program Year 2019 Project
 Washington Public Infrastructure Improvements: The 2019 Action Plan allocated funding support frontage improvements along E and F Streets between Sixth and Fifth Streets to allow for improved ADA accessibility to access public transportation, local parks, and riverfront trails within the Washington Neighborhood. This project is in support of Consolidated Plan Goal #2 of the 2016-2020 Consolidated Plan: Achieve goals in the HUD Challenge Grant funded Washington Realized: A Sustainable Community Strategy. This project is currently on hold until additional construction funding is identified.

Program Year 2020 & 2021 Project
 Homekey Program: In an effort to assist the homeless amid the COVID-19 pandemic, City Council authorized acquisition of the 40-unit Rodeway Inn motel. The acquisition of the Rodeway Inn was made possible with funds 798
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from the State Homekey Program, This project was in support of Consolidated Plan Goal #1 (2016-2020 Consolidated Plan) to reduce the incidence and impact of homelessness.

Additionally, the City allocates a portion of its General Administration and Planning cap to fund activities that affirmatively further fair housing. This allocation set aside has been used to participate in the development of a Sacramento regional Analysis of Impediments to Fair Housing and fund a contract with a fair housing services consultant to provide fair housing outreach, counseling, education, testing, enforcement, and landlord/tenant dispute resolution. These services are offered to reduce discrimination and the incidence of homelessness due to avoidable evictions. These activities are in support of addressing Consolidated Plan Goal #4 (2016-2020 Consolidated Plan) Affirmatively further fair housing compliance.

At the end of each program year, the City is required to complete a Consolidated Annual Performance Evaluation Report (CAPER). This annual report is required by the U.S. Department of Housing and Urban Development (HUD). More on the City's evaluation of past performance can be found within these reports. These annual reports are available for public review on the City of West Sacramento's website and copies are available at City Hall (1110 West Capitol Avenue; West Sacramento, CA 95691).

Program Year 2022 Project
Microenterprise Assistance: The 2019 Action Plan allocated funding to provide a microenterprise technical assistance program for low- to moderate-income individuals who currently own or are actively working towards developing a business that is expected to be a microenterprise at the time it is formed. This goal is in support of Consolidated Plan Goal #3 (2016-2020 Consolidated Plan): Strengthen economic opportunities for lower-income households. The City entered a contract with the California Hispanic Chamber of Commerce (CHCC) to administer the program. Due to the COVID pandemic, the program was delayed but the CHCC was able to initiate services in 2022. The program provided a thorough business development and financial literacy process for participants. As a result, a total of 24 business development workshops were conducted in English and Spanish and 17 small businesses received technical assistance services.

Program Year 2023 Project
River Walk Trail: The 2016 Action Plan allocated funding for design and engineering for improvements to the River Walk Trail from the I Street Bridge north to the Broderick Boat Ramp, located in the Washington Neighborhood (Census Tract 101.01). This project will provide a bike/pedestrian route and ADA improvements to activate the riverfront and allow residents in the Washington neighborhood access to a viable option to reach the job centers in downtown Sacramento without using a motor vehicle. This project was in support of addressing Consolidated Plan Goal #2 of the 2016-2020 Consolidated Plan and Goal #3 of the 2021-2025 Consolidated Plan. This project was completed in August 2023.

Program Year 2024 Project
Washington and Broderick Lighting and Safety Project: The 2023 Action Plan allocated funding to support the Washington and Broderick Lighting and Safety Improvement Project to improve pedestrian safety and driver visibility throughout the Washington and Broderick neighborhoods by replacing and updating street and traffic lights, in addition to installation of security cameras to improve policing resources. The Washington and Broderick Lighting and Safety Improvement Project meets the CDBG Low/Mod Area Benefit Objective because it will primarily benefit the low-income residents of Census Tract 101.01 and will improve pedestrian safety and driver visibility throughout the Washington and Broderick neighborhoods. This project was in support of addressing Consolidated Plan Goal #3 of the 2021-2025 Consolidated Plan.

4. Summary of Citizen Participation Process and consultation process 799
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Summary from citizen participation section of plan.

The City's Economic Development and Housing (EDH) Commission conducted a public hearing on January 22, 2025 to announce the availability of Program Year (PY) 2025 CDBG funding and to receive public comments regarding possible activities for funding. On February 4, 2025, a presentation was made to the City's Parks, Recreation and Intergenerational Services (PRIS) Commission to receive Commission feedback regarding possible activities for funding. On May 21, 2025, the City Council will conduct a final public hearing to review the Annual Action plan prior to its adoption and provide authorization for submission to HUD for approval.

The draft Action Plan will be made available to the public for a 30-day review period starting February 14, 2025 and ending March 14, 2025. All public hearings and noticing periods were properly noticed in the West Sacramento News-Ledger and emailed to interested individuals and agencies including the Yolo County Homeless and Poverty Action Coalition (HPAC), which acts as the local Continuum of Care, and the Bryte and Broderick Community Action Network (BBCAN).

5. Summary of public comments
This could be a brief narrative summary or reference an attached document from the Citizen Participation section of the Con Plan.

Mercy Coalition provided public comment before the Economic Development and Housing Commission requesting funding for the Mosaic Village Project. The Mosaic Village is an urban infill project that can provide services such as housing, employment, mental health and food security. A key component of the Mosaic Village will be 20 studio of permanent supportive housing. Mosaic Housing will look to bring supportive services that are available across the Mosaic Village campus.

6. Summary of comments or views not accepted and the reasons for not accepting them All comments received through the citizen participation process are evaluated and closely considered by staff. CDBG funds are limited and not sufficient to fund all projects discussed during public hearings and other community outreach efforts.

Many suggested activities are eligible for other funding such as Yolo County CalWorks and the City's Measure E fund which will provide funds for homeless services and projects. Projects proposed for 2025 funding will support the City's 2021- 2025 Consolidated Plan and address the most significant needs identified during the citizen participation process.

7. Summary
Citizen participation is critical to the CDBG planning process to identity the most pressing needs of lower-income neighborhoods and persons. The City's 2021-2025 Consolidated Plan citizen participation process included extensive outreach to individuals, non-profit organizations, social service agencies and governmental agencies to ensure the most effective use of scarce local resources to affect long-term, substantial change in the lives of lower-income residents of West Sacramento. The citizen participation process for the 2025 Annual Action Plan builds on the consolidated planning process and exceeds the requirements in the City's Citizen Participation Plan.

All comments received through the citizen participation process are evaluated and closely considered by staff. CDBG funds are limited and not sufficient to fund all projects discussed during public hearings and other community outreach efforts.

Many suggested activities are eligible for other funding such as Yolo County CalWorks and the City's Measure E funds which will provide funds for homeless services and projects. Projects proposed for 2025 funding will support the City's 2021-2025 Consolidated Plan and address the most significant needs identified during the citizen participation process. 800
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PR-05 Lead & Responsible Agencies – 91.200(b)

1. Agency/entity responsible for preparing/administering the Consolidated Plan Describe the agency/entity responsible for preparing the Consolidated Plan and those responsible for administration of each grant program and funding source.

Agency Role Name Department/Agency
CDBG Administrator West Sacramento Economic Development & Housing Department
Table 1 – Responsible Agencies
Narrative (optional)
Consolidated Plan Public Contact Information
Isaah Alford, Community Investment Planner
Economic Development and Housing Department
City of West Sacramento
1110 West Capitol Avenue, 3rd Floor
West Sacramento, CA 95691
(916) 617-4555
[email protected]
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AP-10 Consultation – 91.100, 91.200(b), 91.215(l)

1. Introduction
Provide a concise summary of the jurisdiction’s activities to enhance coordination between public and assisted housing providers and private and governmental health, mental health and service agencies (91.215(l))
The City of West Sacramento Citizen Participation Plan outlines the process for development of the Action Plan. At a minimum, the City must:
 Conduct at least two public hearings;
 Provide presentations to the Economic Development and Housing Commission and the Parks, Recreation and Intergenerational Services Commission; and  Draft an Annual Action Plan and make it available for public review and comment for a 30-day period prior to adoption.

Describe coordination with the Continuum of Care and efforts to address the needs of homeless persons (particularly chronically homeless individuals and families, families with children, veterans, and unaccompanied youth) and persons at risk of homelessness.

The City is an active participant in the Yolo County Homeless and Poverty Action Coalition (HPAC), which acts as the local Continuum of Care, along with the Yolo County Department of Health and Human Services, the Housing Authority of Yolo County (Yolo County Housing), the U.S. Veteran’s Administration and local health, and mental health and service provider agencies. City staff attends monthly HPAC meetings and is a voting member. Additionally, a City Council member sits on the Yolo County 10-Year Homeless Plan Executive Committee, which oversees county-wide homeless efforts.

The City of West Sacramento is signatory to the ten-year plan entitled “One Piece at a Time: Ending and Preventing Homelessness for Yolo County Residents” available at www.yolocounty.org.

The City employs a full-time Homeless Outreach Coordinator who provides outreach, referrals and case management to homeless individuals; and acts as the City’s liaison with Yolo County and homeless service providers. The City is very involved with local developers of affordable housing. A member of the City Council sits on the Yolo County Housing Authority Advisory Board and City staff are available to provide technical assistance as needed to developers. The City has provided financial assistance to a number of affordable housing developers over the years. Recent examples include the development of West Gateway Place, a partnership between Jamboree Housing and the West Sacramento Housing Development Corporation. West Gateway Place Phase 1 opened in February 2017 with 76 affordable apartment homes. The City provided $8.11 million in permanent financing, which includes $1.1 million of State CDBG program income for public infrastructure needed to support the project. A second phase is under development and City staff are working closely with the developer to develop the project. The City committed over $10 million for WGP II, including HOME Program Income Funds, Housing Trust Funds and a land carry back loan. The project is anticipated to be completed in early summer 2025. Additionally, the City partnered with Mercy Housing California to develop an 85 units permanent supportive housing 802
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project. The City contributed over $3 million in gap financing, including CDBG funds and Housing Trust Funds. The PSH project was completed in December 2021 and is 100% occupied.

Describe consultation with the Continuum(s) of Care that serves the jurisdiction's area in determining how to allocate ESG funds, develop performance standards for and evaluate outcomes of projects and activities assisted by ESG funds, and develop funding, policies and procedures for the operation and administration of HMIS
City staff participate in the local Continuum of Care known as the Yolo County Homeless and Poverty Action Coalition (HPAC) to ensure that all homeless activities are coordinated with local service providers, the Yolo County Department of Health and Human Services, the Housing Authority of Yolo County and other community partners.

The City shares in the cost for the Yolo County Homeless Coordinator position, along with Yolo County and the Cities of Davis, Woodland and Winters. There are no emergency shelters located in West Sacramento, however the City provides funding to Fourth and Hope, an emergency shelter in Woodland serving many homeless persons originating from West Sacramento. In 2013, the City assisted Friends of the Mission, a non-profit organization associated with Fourth and Hope, to acquire and rehabilitate four units of permanent supportive housing for formerly homeless persons using NSP3 funding received from the State of California. In the mid-1990s, the City provided State CDBG funding to Shores of Hope (formerly United Christian Centers of Sacramento) for the acquisition and rehabilitation of an 11-unit transitional housing facility which now serves transitional aged homeless youth.

Since 2020, the City has operated a homeless emergency housing program to provide emergency housing for the City’s unhoused population. The program is comprised of four former motel sites that the City acquired in 2020, 2023, and 2024. More than 100 unique individuals are being served at any given time and receive case management, housing navigation, and other supportive services. City has received ESG funding from the COC to support program operations.

The City employs a full time Homeless Outreach Coordinator who provides outreach, case management, referrals and housing search assistance to at-risk and homeless persons. The Homeless Coordinator is part of a Community Intervention Program, a joint partnership between the City's Police Department and the Yolo County Health and Human Services Department facilitating referrals to services such as medical, mental health, social security, food stamps, substance abuse treatment, financial assistance and job counseling.

2. Describe Agencies, groups, organizations and others who participated in the process and describe the jurisdiction’s consultations with housing, social service agencies and other entities 803
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Agency/Group/Organization Yolo County Homeless & Poverty Action Coalition Agency/Group/Organization Type Services – Housing
What section of the Plan was addressed by
Consultation?
Housing Need Assessment
Public Housing Needs
Homeless Needs - Chronically homeless
Homeless Needs - Families with children
Homelessness Needs - Veterans
Homelessness Needs - Unaccompanied youth
Homelessness Strategy
Anti-poverty Strategy
Briefly describe how the
Agency/Group/Organization was
consulted. What are the anticipated
outcomes of the consultation or areas for
improved coordination?
The City emails public notices for all CDBG public
hearings and public review periods to the Yolo County
Homeless & Poverty Action Coalition (HPAC), which
then distributes the emails to their members. The City
meets with the Yolo County Homeless & Poverty Action
Coalition (HPAC) monthly. The City will send the draft
Annual Action Plan to HPAC on February 14, 2025.

Agency/Group/Organization West Sacramento Economic Development and Housing Commission
Agency/Group/Organization Type Other government - Local Business and Civic Leaders
What section of the Plan was addressed by
Consultation?
Economic Development
Briefly describe how the
Agency/Group/Organization was
consulted. What are the anticipated
outcomes of the consultation or areas for
improved coordination?
The City's Economic Development and Housing (EDH)
Commission is composed of seven West Sacramento
residents tasked by the City Council to provide
recommendations regarding affordable housing and
economic development policy issues. The EDH
Commission conducted a public hearing on January 22,
2025 to receive public comments regarding the
availability of 2025 CDBG funds and possible activities for funding.

Agency/Group/Organization West Sacramento Parks, Recreation and Intergenerational Services Commission
Agency/Group/Organization Type Other government - Local Civic Leaders
What section of the Plan was addressed by
Consultation?
Non-Homeless Special Needs
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Briefly describe how the
Agency/Group/Organization was
consulted. What are the anticipated
outcomes of the consultation or areas for
improved coordination?
The Parks, Recreation and Intergenerational Services
Commission is composed of eight City residents tasked
by the City Council to provide recommendations on
programs, facilities and services serving youth and the elderly; in addition to City recreational facilities and trails. The PRIS Commission received a presentation on
February 4, 2025 regarding the use of CDBG funds to
date and was asked to provide comments on activities
under consideration for 2025 CDBG funding.

Agency/Group/Organization Yolo County Homeless & Poverty Action Coalition Agency/Group/Organization Type Services – Housing
What section of the Plan was addressed by
Consultation?
Housing Need Assessment
Public Housing Needs
Homeless Needs - Chronically homeless
Homeless Needs - Families with children
Homelessness Needs - Veterans
Homelessness Needs - Unaccompanied youth
Homelessness Strategy
Anti-poverty Strategy
Briefly describe how the
Agency/Group/Organization was
consulted. What are the anticipated
outcomes of the consultation or areas for
improved coordination?
The City emails public notices for all CDBG public
hearings and public review periods to the Yolo County
Homeless & Poverty Action Coalition (HPAC), which
then distributes the emails to their members. The City
meets with the Yolo County Homeless & Poverty Action
Coalition (HPAC) monthly. The City sent the draft 2025
Annual Action Plan to HPAC on February 14, 2025.

Agency/Group/Organization West Sacramento Economic Development and Housing Commission
Agency/Group/Organization Type Other government - Local Business and Civic Leaders
What section of the Plan was addressed by
Consultation?
Economic Development
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Briefly describe how the
Agency/Group/Organization was
consulted. What are the anticipated
outcomes of the consultation or areas for
improved coordination?
The City's Economic Development and Housing (EDH)
Commission is composed of seven West Sacramento
residents tasked by the City Council to provide
recommendations regarding affordable housing and
economic development policy issues. The EDH
Commission conducted a public hearing on January 22,
2025 to receive public comments regarding the
availability of 2025 CDBG funds and possible activities for funding. EDH commissioners recommended
providing measures of previously funded projects and
emphasized needs met. EDH Commissioners also
inquired about the 5-year consolidated plan process.

Encouraged staff to ensure staff is leveraging
workforce training funds and teaching employment
skills.

Agency/Group/Organization West Sacramento Parks, Recreation and Intergenerational Services Commission
Agency/Group/Organization Type Other government - Local Civic Leaders
What section of the Plan was addressed by
Consultation?
Non-Homeless Special Needs
Briefly describe how the
Agency/Group/Organization was
consulted. What are the anticipated
outcomes of the consultation or areas for
improved coordination?
The Parks, Recreation and Intergenerational Services
Commission is composed of eight City residents tasked
by the City Council to provide recommendations on
programs, facilities and services serving youth and the elderly; in addition to City recreational facilities and trails. The PRIS Commission received a presentation on
February 4, 2025 regarding the use of CDBG funds to
date and was asked to provide comments on activities
under consideration for 2025 CDBG funding. PRIS
commissioner inquired if CDBG funds were available
for the Parks Department Activities.

PRIS commissioners recommended reporting statistics
to show that funds and outcomes of selected activities
are reflected within future plans. In addition,
commissioners recommended including success stories
of how many unhoused individuals were placed into
permanent housing—displaying results of the funding
and how it impacts West Sacramento residents.
806
Annual Action Plan 11
OMB Control No: 2506-0117 (exp. 09/30/2021)
Table 2 – Agencies, groups, organizations who participated Identify any Agency Types not consulted and provide rationale for not consulting The City consulted all agencies known to have an interest in the needs of low-income persons and all agencies identified in the Citizen Participation Plan as required for Action Plan development. 807
Annual Action Plan 12
OMB Control No: 2506-0117 (exp. 09/30/2021)
Other local/regional/state/federal planning efforts considered when preparing the Plan Name of Plan Lead Organization How do the goals of your Strategic Plan overlap with the goals of each plan?
Yolo County Plan to Address Homelessness –
January 2019
Yolo County The 2025 Annual Action Plan is consistent
with the Yolo County Plan to Address
Homelessness completed by Yolo County in
2019. Through a set of stakeholder
interviews, consumer focus group, and
community meetings the Plan identified four
key issue areas to focus on in developing
solutions and action steps to improved the
homelessness system of care and ultimately
improve housing and health outcomes for
participant. The solutions focus on:
 Strengthening the homeless crisis
response system with an emphasis
on developing prevention services.
 Increasing affordable housing
options of the most vulnerable.
 Stabilizing and maintaining physical
and behavioral health for those with
the highest needs.
 Examining systems-level
coordination and identifying
opportunities for improved
partnership.

Table 3 – Other local / regional / federal planning efforts Narrative (optional)
808
AP-12 Participation – 91.105, 91.200(c)

1. Summary of citizen participation process/Efforts made to broaden citizen participation Summarize citizen participation process and how it impacted goal-setting The City's Economic Development and Housing (EDH) Commission conducted a public hearing on January 22, 2025 to announce the availability of Program Year (PY) 2025 CDBG funding and to receive public comments regarding possible activities for funding. On February 4, 2025, a presentation was made to the City's Parks, Recreation and Intergenerational Services (PRIS) Commission to receive Commission feedback regarding possible activities for funding. On April 30, 2024, the City Council will conduct a final public hearing to review the Annual Action plan prior to its adoption and provide authorization for submission to HUD for approval.

The draft Action Plan will be made available to the public for a 30-day review period starting February 14, 2025 and ending March 15, 2025. All public hearings and noticing periods were properly noticed in the West Sacramento News-Ledger and emailed to interested individuals and agencies including the Yolo County Homeless and Poverty Action Coalition (HPAC), which acts as the local Continuum of Care, and the Bryte and Broderick Community Action Network (BBCAN).
809
Citizen Participation Outreach
Sort Order Mode of Outreach Target of Outreach Summary of response/attendance
Summary of
comments received
Summary of comments
not accepted
and reasons
URL (If
applicable)
1 Newspaper Ad Non-English
Speaking - Specify
other language:

Spanish
Nontargeted/
Broad community
A total of three
newspaper ads were
published. One was
to notice public
hearings, and one
will be noticed on
February 14th for the
30-day comment
period. The last will
be notice the public
hearing at the April
30, 2025 Council
meeting.

There were no RFPs
solicited for this year’s
funding. CDBG service
activity was capped at
15% using supportive
services for homeless
individuals.
810
Sort Order Mode of Outreach Target of Outreach Summary of response/attendance
Summary of
comments received
Summary of comments
not accepted
and reasons
URL (If
applicable)
2 Public Hearing Non targeted/
Broad community
EDH commissioners
recommended
providing measures
of previously funded
projects and
emphasized needs
met. EDH
Commissioners also
inquired about the 5-
year consolidated
plan process.

Encouraged staff to
ensure staff is
leveraging workforce
training funds and
teaching employment
skills.

Mercy Coalition
provided public
comment before
the Economic
Development and
Housing
Commission
requesting funding
for the Mosaic
Village Project. The
Mosaic Village is an
urban infill project
that can provide
services such as
housing,
employment,
mental health and
food security. A key
component of the
Mosaic Village will
be 20 studio of
permanent
supportive housing.

Mosaic Housing will
look to bring
supportive services
that are available
811
Sort Order Mode of Outreach Target of Outreach Summary of response/attendance
Summary of
comments received
Summary of comments
not accepted
and reasons
URL (If
applicable)
across the Mosaic
Village campus.
across the Mosaic
Village campus.
3 Internet Outreach Nontargeted/broad
community
For each public
hearing and public
comment period,
notices were
published on the
City's website. These
notices included
information and links
to CDBG program
documents.
4 Email Listservs Local Continuum
of Care
For each public
hearing and noticing
period, the City sent
emails to the
Broderick and Bryte
Community Action
Network, and the
Homeless and
Poverty Action
Coalition.

Table 4 – Citizen Participation Outreach
812
Expected Resources
AP-15 Expected Resources – 91.220(c)(1,2)
Introduction
HUD awarded $519,475 in federal Entitlement CDBG funds to the City of West Sacramento for fiscal year 2025/2026. The City estimates receiving $15,000 in program income and a carry-over amount of $277,438.41 from prior year resources. Program income is received by the City as past CDBG loans are repaid, or payments are received; carry-over funds come from prior-year allocations that were not drawn down because the City is required to spend Program Income funds before any allocation funds are spent.

In addition, the City has obligated a portion of CDBG General Admin to the provision of fair housing services. These amounts are not included in the Anticipated Resources table below.

The following funding also is available for housing activities: $1,981,790 of State of California HOME program income; $401,581 of State of California CalHome program income; and $1,962,183 in the City of West Sacramento Housing Trust Fund. It is anticipated that much of this money will be used towards the development of affordable housing at West Gateway Place Phase 2 and the affordable housing component of the Grand 813
Gateway Master Plan.

Anticipated Resources
Program Source Expected Amount Available Year 1
of
Funds
Uses of Funds
Annual
Allocation:
$
Program
Income: $
Prior Year
Resources:
$
Total:
$
Expected
Amount
Available
Remainder
of ConPlan
$
Narrative
Description
CDBG PublicFederalAdmin and
Planning,
Economic
Development,
Housing, Public
Improvements
$546,333 $15,000 $277,438.41 $838,771.41 $838,771.41 FY 2025/2026 CDBG allocation of
$546,333. The City
anticipates $15,000
in program income.

Table 1 - Expected Resources – Priority Table
Explain how federal funds will leverage those additional resources (private, state and local funds), including a description of how matching requirements will be satisfied
The CDBG program does not require matching funds. However, the City of West Sacramento strives to leverage federal funding with State, local and private sources. As noted above, the City also has State CalHome program income of $401,581 and $1,962,183 of local funds in the City’s Housing Trust Fund. It is anticipated that much of this money will be used towards the development of affordable housing at West Gateway Place Phase 2 the affordable housing component of the Grand Gateway Master Plan. The City uses local funds including General Fund and Measure N to pay for the City’s Homeless Coordinator and towards a portion of the salary of the Yolo County Homeless Coordinator and overhead at the Fourth and Hope homeless shelter.

In recent years, the City has used Project Homekey funds (a combination of federal and State funds for COVID-19 relief) to purchase a 40-unit motel and converted it to interim housing for homeless persons over age 65 or with health issues placing them at high risk of the COVID-19 virus. 814
Additionally, in 2023 the City acquired a second motel site to expand the homeless emergency housing services and in 2024, a third and fourth site were acquired to further expand the program. CDBG funds have been used to support rehabilitation needs of the former motel sites and to support case management services.

The City provided land for the Mercy Housing 8- unit permanent supportive housing project, in addition to local Housing Trust Funds and CDBG funds in support of the development. The City assisted with applications for a State of California No Place Like Home grant, and private foundation donations from Sutter Health and Partnership Health Plan of California. Yolo County Housing provided 40 project-based vouchers to the project 815
816
If appropriate, describe publically owned land or property located within the jurisdiction that may be used to address the needs identified in the plan
The City owned a parcel at 825 Delta Lane which it partially sold to the developer of the West Gateway Place affordable housing phase 1 for the development of 77 units of affordable housing. The West Gateway Place project was completed in 2016. The City sold the remaining portion of the parcel to the developer for West Gateway Place Phase II, which will produce 60 units of affordable multifamily housing.

The project broke ground in the Summer of 2023 and is expected to be completed in the summer of 2025.

The City provided both land and CDBG funds in support of the development of an 85-unit permanent supportive housing project at 1801 West Capitol Avenue for homeless persons with disabilities. The project, a collaboration between Mercy Housing and Yolo County Housing, will operate on a low-barrier entry housing first model. The project was completed and housed in full capacity in December 2021.

In October 2023, the City released the Grand Gateway Request for Proposals. The Grand Gateway is an

8.6-acre site owned by the City that is envisioned with high density, mixed-use infill development. The Grand Gateway will include an affordable housing component. City staff are currently in negotiation with a private developer for the development of the 8-acre site.

Most of the remaining City owned parcels are not appropriate for residential or facility development due to location, size constraints or contamination issues. However, the City will continue to seek usable sites, when available.

Discussion
The City's federal Entitlement CDBG funds are only a portion of total funding allocated to serving the needs of low-income residents and neighborhoods. CDBG funds are allocated to projects where the funding can be used most efficiently, while more flexible funding sources are used for other critical service and infrastructure needs.
817
Annual Goals and Objectives
AP-20 Annual Goals and Objectives
818
Goals Summary Information
Sort Order Goal Name Start
Year
End
Year
Category Geographic
Area
Needs
Addressed
Funding Goal Outcome Indicator
1 Address the
supportive
services needs
of persons
experiencing
homelessness
and those at risk
of homelessness
2025 2026 Homelessness Address the
supportive
services
needs of
persons
experiencing
homelessness
and those at
risk of
homelessness
$123,565 Address the supportive
services needs of persons
experiencing homelessness
and those at risk of
homelessness;
2 Create low
barrier housing
opportunities
for persons
experiencing
homelessness
and extremely
low-income
2025 2026 Homelessness Address the
supportive
services
needs of
persons
experiencing
homelessness
and those at
risk of
homelessness
$550,452.41 Create low barrier housing
opportunities for persons
experiencing homelessness
and extremely low-income
4 Provide Fair
Housing Services
for low to
moderate
individuals
2025 2026 Affordable
Housing NonHomeless
Special Needs
Affirmatively
Further Fair
Housing
Choice
$22,500 Provide Fair Housing services
for low-and moderateincome residents
Table 2 – Goals Summary
Goal Descriptions
819
1 Goal Name Address the supportive services needs of persons experiencing homelessness and those at risk of homelessness Goal Description Up to $123,565 will be used to support the case management contracts for the Homeless Emergency Housing Program at any of the sites in operation. The goal supportive services for the Homekey program are to get people stabilized and moved into permanent housing. It is anticipated that the project will serve 60 homeless households in 2025/2026. The goal of the supportive housing services for Homekey Program participants is to provide the necessary services like housing navigation, case management and health services which will allow them to achieve self-sufficiency. The goal of the Homekey Program is to find a permanent housing solution for program participants.

Goal Name Create low barrier housing opportunities for persons experiencing homelessness and extremely low-income 2 Goal Description Up to $550,452.41 will be used to support rehabilitation needs for the City’s homeless emergency housing programs. In December 2020, the City acquired the 40-unit motel to house homeless individuals susceptible to the COVID-19 pandemic; In June 2023 the City expanded its homeless emergency housing offerings by acquiring a 21-unit motel. Both sites are providing non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. The City acquired two additional former motel sites in 2024.

Staff is currently in negotiations to purchase a fifth additional site for an expansion and ultimate longer-term operation of the homeless emergency housing programs. The City would receive some acquisition and operations funding from the Behavioral Health Bridge Housing (BHBH) Program from Yolo County. Both sites would also provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants into permanent housing. 820
Projects
AP-35 Projects – 91.220(d)
Introduction
The City's Action Plan will primarily fund the Homeless Emergency Housing Rehabilitation Project and Homekey Supportive Services.

Projects
# Project Name
1 Homeless Emergency Housing Rehabilitation Project
2 Homekey Supportive Services
3 2025 General Administration and Planning
Table 3 - Project Information
Up to $550,452.41 will be used to support rehabilitation needs for the City’s homeless emergency housing programs. In December 2020, the City acquired the 40-unit motel to house homeless individuals susceptible to the COVID-19 pandemic; In June 2023 the City expanded its homeless emergency housing offerings by acquiring a 21-unit motel. Both sites are providing non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. The City acquired two additional former motel sites in 2024. Staff is currently in negotiations to purchase a fifth additional site for an expansion and ultimate longer-term operation of the homeless emergency housing programs. The City would receive some acquisition and operations funding from the Behavioral Health Bridge Housing (BHBH) Program from Yolo County. Both sites would also provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants into permanent housing.

Up to $123,565 will be used to support the case management contracts for the Homeless Emergency Housing Program at any of the sites in operation. The goal supportive services for the Homekey program are to get people stabilized and moved into permanent housing. It is anticipated that the project will serve 60 homeless households in 2025/2026. The goal of the supportive housing services for Homekey Program participants is to provide the necessary services like housing navigation, case management and health services which will allow them to achieve self-sufficiency. The goal of the Homekey Program is to find a permanent housing solution for program participants.

Up to $164,754 of CDBG funds are proposed for program administration activities including reporting to HUD, conducting environmental review of CDBG funded projects, planning activities such as developing the Annual Action Plan, and affirmatively furthering fair housing by providing fair housing counseling services to residents of West Sacramento. Up to $22,500 will be used to fund our Fair Housing consultant contract. The City is limited to no more than 20% of its annual allocation and program income for general program administration.

Describe the reasons for allocation priorities and any obstacles to addressing underserved needs The Homeless Emergency Housing Rehabilitation Project addresses the supportive needs of persons experiencing homelessness and those at risk of homelessness Consolidated Plan Goal #1 of the 2021-2025 Consolidated Plan and creates low barrier housing opportunities for person experiencing homelessness 821
and extremely low-income households Consolidated Plan Goal #2 of thee 2021-2025 Consolidated Plan.

The supportive services for the homeless emergency program will help program participants get stabilized and moved into permanent housing. It is anticipated that the project will serve at least 60 homeless households in 2025/2026.
822
AP-38 Project Summary
Project Summary Information
Up to $550,452.41 will be used to support rehabilitation needs for the City’s homeless emergency housing programs. In December 2020, the City acquired the 40-unit motel to house homeless individuals susceptible to the COVID-19 pandemic; In June 2023 the City expanded its homeless emergency housing offerings by acquiring a 21-unit motel. Both sites are providing non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. The City acquired two additional former motel sites in 2024. Staff is currently in negotiations to purchase a fifth additional site for an expansion and ultimate longer-term operation of the homeless emergency housing programs. The City would receive some acquisition and operations funding from the Behavioral Health Bridge Housing (BHBH) Program from Yolo County. Both sites would also provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants into permanent housing.

The Homeless Emergency Housing Rehabilitation Project addresses the supportive needs of persons experiencing homelessness and those at risk of homelessness Consolidated Plan Goal #1 of the 2021-2025 Consolidated Plan and creates low barrier housing opportunities for person experiencing homelessness and extremely low-income households Consolidated Plan Goal #2 of thee 2021-2025 Consolidated Plan.

The supportive services for the homeless emergency program will help program participants get stabilized and moved into permanent housing. It is anticipated that the project will serve at least 60 homeless households in 2025/2026.
823
Project Name Homeless Emergency Housing Rehabilitation Project Target Area Citywide
Goals Supported Impact of Homelessness
Needs Addressed Housing Instability and Homelessness
Funding CDBG $550,452.41
Description The site is providing non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. In December 2020, the City acquired a 40- unit former motel site to operate a Homekey program. In June 2023, the City expanded its homeless emergency housing offerings by acquiring a 21-unit motel. Both sites provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. The City acquired two additional former motel sites in 2024. Staff is currently in negotiations to purchase a fifth additional site for an expansion and ultimate longer-term operation of the homeless emergency housing programs. The City would receive some acquisition and operations funding from the Behavioral Health Bridge Housing (BHBH) Program from Yolo County. Both sites would also provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants into permanent housing.

Target Date December 2025
Estimate the number
and type of families that
will benefit from the
proposed activities
60 households
Location Description 817 W Capitol Ave, West Sacramento, CA 95691 920 W Capitol Ave, West Sacramento, CA 95691
1821 W Capitol Ave, West Sacramento, CA 95691
1809 W Capitol Ave, West Sacramento CA 95691
1841 W Capitol Ave, West Sacramento CA 95691
824
Planned Activities Staff anticipates that any additional sites acquired will require moderate levels of rehabilitation to ensure the health and safety of program participants and proper program operation. Rehabilitation needs may include, but not be limited to, full electrical system upgrade, full or partial roof repair or replacement, heating/cooling unit replacements, exterior painting, parking lot resurfacing and installation of safety/security equipment such as lighting and cameras.

Project Name Supportive Services for the Homeless Emergency Housing Program Target Area West Sacramento
Goals Supported Provide Supportive Services for Homeless Persons Needs Addressed Housing Instability and Homelessness
Funding CDBG: $123,565
Description The City continues to operate a homeless emergency housing program at various motel sites and will allocate 15% in CDBG funds for supportive services. In December 2020, the City acquired a 40- unit former motel site to operate a Homekey program. In June 2023, the City expanded its homeless emergency housing offerings by acquiring a 21-unit motel. Both sites are providing non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. The City acquired two additional former motel sites in 2024. Staff is currently in negotiations to purchase a fifth additional site for an expansion and ultimate longer-term operation of the homeless emergency housing programs. The City would receive some acquisition and operations funding from the Behavioral Health Bridge Housing (BHBH) Program from Yolo County. Both sites would also provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants into permanent housing.

Target Date
Estimate the number
and type of families that
will benefit from the
proposed activities
It is anticipated that the project will serve 60 homeless households in 2025/2026.
825
Location Description 817 W Capitol Ave, West Sacramento, CA 95691 920 W Capitol Ave, West Sacramento, CA 95691
1821 W Capitol Ave, West Sacramento, CA 95691
1809 W Capitol Ave, West Sacramento CA 95691
1841 W Capitol Ave, West Sacramento CA 95691
Planned Activities The supportive services for the Homekey program will help program participants get stabilized and moved into permanent housing.

Project Name 2025 General Administration and Planning
Target Area
Goals Supported Provide Supportive Services for Homeless Persons Needs Addressed Housing Instability and Homelessness
Funding CDBG: $164,754
Description General administration and planning of the CDBG program and planning activities associated with CDBG eligible activities.

Target Date
Estimate the number
and type of families that
will benefit from the
proposed activities
Location Description
Planned Activities Up to $164,754 of CDBG funds are proposed for program administration activities including reporting to HUD, conducting environmental review of CDBG funded projects, planning activities such as developing the Annual Action Plan, and affirmatively furthering fair housing by providing fair housing counseling services to residents of West Sacramento. Up to $22,500 will be used to fund our Fair Housing consultant contract. The City is limited to no more than 20% of its annual allocation and program income for general program administration.

Description of the geographic areas of the entitlement (including areas of low-income and minority concentration) where assistance will be directed
Minority populations are disbursed throughout the City and the Analysis of Impediments concludes that there are no Census Tracts that meet the HUD definition of a racially or ethnically concentrated areas of 826
poverty (R/ECAP).

Geographic Distribution
Target Area Percentage of Funds
Citywide 80
Table 4 - Geographic Distribution
Rationale for the priorities for allocating investments geographically Geographic location was not the primary basis when allocating 2025 CDBG funds. Funds were allocated to support the City’s Homeless Initiatives, specifically the Homeless Emergency Housing programs that are located at former motel sites. Location of motel sites that have been acquired by the City are based on prior owner’s willingness to enter into purchase and sale agreements with the City. All motel sites are located along West Capitol Avenue, which is the City’s main corridor. Two motel sites are located on the East end of West Capitol Avenue, the two remaining motel sites are more centrally located on West Capitol Avenue.

Discussion
827
Affordable Housing
AP-55 Affordable Housing – 91.220(g)
Introduction
In California, the most significant barrier to affordable housing development is the cost of housing relative to household income. Bridging the gap between the two requires a considerable amount of subsidy. The City of West Sacramento has developed housing policies to encourage the development of affordable housing for lower-income residents. Despite the City’s policies, development of affordable housing is a lengthy and costly process. Multiple funding sources are usually must be “layered” for each project.

Conflicting requirements between the various funding sources can result in costly delays and escalating construction costs. The cost of land, land use restrictions, development impact fees, environmental analysis and mitigation, federal and State prevailing wage also have an impact on the cost of development.

One Year Goals for the Number of Households to be Supported Homeless 105
Non-Homeless
Special-Needs
Total
Table 6 - One Year Goals for Affordable Housing by Support Requirement One Year Goals for the Number of Households Supported Through Rental Assistance
The Production of New Units
Rehab of Existing Units 45
Acquisition of Existing Units
Total
Table 7 - One Year Goals for Affordable Housing by Support Type Discussion
The City continues to administer its Homeless Emergency Housing program at various motel sites. In December 2020, the City purchased a 40-unit former motel to serve homeless individuals susceptible to the COVID-19 virus. The goal of the program was to get people stabilized and moved into permanent housing. . In June 2023, the City expanded its homeless emergency housing offerings by acquiring a 21- unit motel. Both sites are providing non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing.

The City acquired two additional former motel sites in 2024. Staff is currently in negotiations to purchase a fifth additional site for an expansion and ultimate longer-term operation of the homeless emergency housing programs. It is anticipated that the project will serve 60 homeless households in 2025/2026.

The homeless emergency housing programs at the two former motels are expected to terminate in December 2025 and June 2026, respectively.
828
The City has committed State of California HOME program income and local Housing Trust Fund money the development of 60 units of affordable housing at West Gateway Place Phase 2. The project is currently under construction and expected to be completed in program year 2025. 829
AP-60 Public Housing – 91.220(h)
Introduction
Actions planned during the next year to address the needs to public housing Yolo County Housing has applied for the HUD Rental Assistance Demonstration program (RAD) to preserve affordable housing in the jurisdiction. As part of the application process, Yolo County Housing has received a Commitment to Enter into a Housing Assistance Payment contract from HUD. RAD, or a similar repositioning strategy as approved by HUD, will allow the housing authority to convert public housing into a more sustainable financial framework and enable the agency to address deferred maintenance needs of the properties. In addition, repositioning allows for the public housing projects to transition into mixed income developments where feasible.

Actions to encourage public housing residents to become more involved in management and participate in homeownership
Yolo County Housing administers a Family Self Sufficiency Program that enables HUD-assisted families to increase their earned income and reduce their dependency on welfare assistance and rental subsidies.

If the PHA is designated as troubled, describe the manner in which financial assistance will be provided or other assistance
Not Applicable. HUD has designated the Yolo County Housing Authority as a high performing agency.

Discussion
830
AP-65 Homeless and Other Special Needs Activities – 91.220(i) Introduction
The City of West Sacramento is an active member of the Yolo County Homeless and Poverty Action Coalition (HPAC), the local Continuum of Care organization. The City works with HPAC member agencies to provide outreach, assessment, case management, supportive services, interim housing and permanent supportive housing for at-risk and chronically homeless individuals and families.

Describe the jurisdictions one-year goals and actions for reducing and ending homelessness including Reaching out to homeless persons (especially unsheltered persons) and assessing their individual needs
The City’s Homeless Coordinator is embedded in the Police Department and works closely with Yolo County and other service providers to address the needs of persons experiencing homelessness in West Sacramento. The Homeless Coordinator primarily works “in the field” and often makes first contact with unsheltered individuals and families. The Coordinator is tasked with intake assessments, referrals to needed services, case management, and assistance with gaining permanent housing situations. Homeless families with children are referred to Yolo County CalWORKs program to access the services and assistance they provide. Individuals without children do not qualify for CalWORKs and are the focus of the Homeless Coordinator’s case management services.

Addressing the emergency shelter and transitional housing needs of homeless persons The City of West Sacramento has taken a multi-modal approach to addressing the impact of homelessness. As noted above, the City’s Homeless Coordinator is the first point of contact for most persons experiencing homelessness. In addition, the City funds a portion of the Yolo County Homeless Coordinator position and pays towards overhead at the Fourth and Hope Homeless Shelter in Woodland (formerly known as the Yolo Wayfarer Center). Many of the shelter’s residents originate from West Sacramento. Shores of Hope (formerly known as Broderick Christian Center) operates 11 units of interim housing in West Sacramento for youth transitioning out of foster care or who have been victims of trafficking. The City purchased, rehabilitated and gave the units to Shores of Hope in the 1990s.

In December 2020, the City acquired the 40-unit motel to house homeless individuals susceptible to the COVID-19 pandemic; In June 2023 the City expanded its homeless emergency housing offerings by acquiring a 21-unit motel. Both sites are providing non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants stabilized and moved into permanent housing. The City acquired two additional former motel sites in 2024. Staff is currently in negotiations to purchase a fifth additional site for an expansion and ultimate longer-term operation of the homeless emergency housing programs. Staff is currently in negotiations to acquire additional sites for an initial expansion and ultimate longer-term operation of the homeless emergency housing programs. The City would receive some acquisition and operations funding from the Behavioral Health Bridge Housing (BHBH) Program from Yolo County. Both sites would also provide non-congregate interim housing for persons experiencing homelessness with a goal of getting program participants into 831
permanent housing.

Helping homeless persons (especially chronically homeless individuals and families, families with children, veterans and their families, and unaccompanied youth) make the transition to permanent housing and independent living, including shortening the period of time that individuals and families experience homelessness, facilitating access for homeless individuals and families to affordable housing units, and preventing individuals and families who were recently homeless from becoming homeless again
In addition to the City's Homeless Coordinator noted above, the Yolo Family Resource Center (FRC) assists individuals and families to access the support and resources needed to encourage health, stability and self-sufficiency. The FRC operates a HUD funded Rapid-Rehousing program to help at risk individuals and families avoid becoming homeless. Shores of Hope provides employment counseling, and job training to extremely low-income persons. Member agencies of HPAC (the Continuum of Care) work closely with institutions to minimize the incidence of discharge into a homeless situation.

Helping low-income individuals and families avoid becoming homeless, especially extremely lowincome individuals and families and those who are: being discharged from publicly funded institutions and systems of care (such as health care facilities, mental health facilities, foster care and other youth facilities, and corrections programs and institutions); or, receiving assistance from public or private agencies that address housing, health, social services, employment, education, or youth needs.

In addition, a portion of 2025 CDBG funding was allocated towards fair housing services that included counseling and landlord/tenant dispute resolution services to provide a complementary approach towards achieving the goal of reducing the incidence of homelessness. Resolving issues between vulnerable households and their landlords before they escalate to the point of an eviction can help many to maintain housing security.

Discussion
832
AP-75 Barriers to affordable housing – 91.220(j)
Introduction:

In California, the most significant barrier to affordable housing development is the cost of housing relative to household income. Bridging the gap between the two requires a considerable amount of subsidy. The City of West Sacramento has developed housing policies to encourage the development of affordable housing. Despite the City’s policies, development of affordable housing is a lengthy and costly process.

Multiple funding sources are usually must be “layered” for each project. Conflicting requirements between the various funding sources can result in costly delays and escalating construction costs. Land use restrictions, development impact fees, environmental analysis and mitigation, federal and State prevailing wage also have an impact on the cost of development.

Actions it planned to remove or ameliorate the negative effects of public policies that serve as barriers to affordable housing such as land use controls, tax policies affecting land, zoning ordinances, building codes, fees and charges, growth limitations, and policies affecting the return on residential investment
The cost of land, development and construction is the most difficult barrier to the creation of affordable housing in West Sacramento. To address this barrier, the City created a Housing Trust fund that has provided financial assistance to 161 units of affordable housing since inception in 2014. Additional Housing Trust Fund money has been committed to the development of 60 units of affordable housing at the West Gateway Place Phase 2 project. Additionally, the City will be supporting the development of affordable housing (+ or – 114 affordable units) as part of the Grand Gateway Master Plan. City staff provide support to developers of affordable housing and assist with federal and State funding applications if needed.

In 2014, the City adopted an inclusionary housing ordinance that requires developers of multifamily projects to make 5% of units affordable to Very Low-Income households and 5% to Low-Income Households. For sale projects must make 10% of units available to Low-Income Households. Inclusionary units are generally required to be built onsite and disbursed to avoid over-concentration. The ordinance allows developers to propose an alternative such as payment of in-lieu fees to be placed in the City’s Housing Trust Fund.

The City’s zoning ordinance provides for a wide range of housing to meet the needs of households across a broad spectrum of income levels. The ordinance allows residential development in both residential and commercially zoned areas. Four residential zoning designations allow single family development by right, one allows it with a minor use permit, and one allows with a conditional use permit. Three residential zoning designations allow multifamily development by right. The Central Business District, Commercial, Mixed-Use and Waterfront zoning designations allow residential development. The City provides a “density bonus” which encourages the production of lower-income and senior housing.

Discussion:
833
AP-85 Other Actions – 91.220(k)
Introduction:

One of the primary obstacles to meeting underserved needs of residents is the availability of funding. The City actively seeks additional funding opportunities and will continue to do so when funds are available.

The City collaborates with private, non-profit and governmental partners to maximize benefits to needy and vulnerable residents.

Actions planned to address obstacles to meeting underserved needs The most significant need in West Sacramento is housing affordable to the lowest income residents. The City’s inclusionary housing ordinance requires developers of multifamily projects to make 5% of units affordable to Very Low-Income households and 5% to Low-Income Households. For sale projects must make 10% of units available to Low-Income Households. Inclusionary units are generally required to be built onsite and disbursed to avoid over-concentration. The ordinance allows developers to propose an alternative such as payment of in-lieu fees to be placed in the City’s Housing Trust Fund.

The City’s zoning ordinance provides for a wide range of housing to meet the needs of households across a broad spectrum of income levels. The ordinance allows residential development in both residential and commercially zoned areas. Four residential zoning designations allow single family development by right, one allows it with a minor use permit, and one allows with a conditional use permit. Three residential zoning designations allow multifamily development by right. The Central Business District, Commercial, Mixed-Use and Waterfront zoning designations allow residential development. The City provides a “density bonus” which encourages the production of lower-income and senior housing.

Actions planned to foster and maintain affordable housing The City works closely with developers of affordable housing interested in creating new housing opportunities in West Sacramento. The City has obligated $2,000,000 of State of California HOME program income and $3,100,000 in local funds from the Housing Trust Fund for the West Gateway Place Phase II affordable housing project anticipated to be completed in summer 2025. Additionally, the City will be supporting the development of affordable housing (+ or – 114 affordable units) as part of the Grand Gateway Master Plan.

The City’s Owner-Occupied Housing Rehabilitation Program provides assistance to Low- and ModerateIncome homeowners to maintain their homes.

Actions planned to reduce lead-based paint hazards
The City requires all construction assisted with CDBG or other federal housing funds to comply with HUD lead-based paint hazard reduction requirements. Over the years, the City has provided assistance to 227 lower-income homeowners through the Owner-Occupied Housing Rehabilitation Program. Homes of an age that places them at-risk of lead-based pain contamination are provided testing and abatement assistance, when appropriate. At this time, the City does not have funding for the program, but anticipates securing a funding source and reinstating the program during the five-term term of this plan.

The City provides support and technical assistance to owners of affordable multifamily units seeking financing for rehabilitation of their properties. The City applies for funding on behalf of an affordable 834
project or will provide local funds when available. Lead-based paint testing and abatement are funded, when appropriate.

Actions planned to reduce the number of poverty-level families As an active member of the Yolo County Homeless and Poverty Action Coalition (HPAC), the City supports non-profit, for-profit, governmental and faith-based organizations providing services to the neediest residents of the community. Each year, the City provides funding towards the salary of county staff assigned to administer HPAC and to homeless shelter at Fourth & Hope located in Woodland.

In 2019, the City participated with HPAC, Yolo County, and the cities of Davis, Woodland and Winters to develop the Yolo County Plan to Address Homelessness. The plan establishes a set of solutions to improve and expand the system of care across the county which focuses on strengthening the homeless crisis response system with an emphasis on developing prevention services; increasing affordable housing options for the most vulnerable; stabilizing and maintaining physical and behavioral health for those with the highest needs; and examining systems-level coordination and identifying opportunities for improved partnership.

The West Sacramento Homerun program provides access to high-quality learning for children of all income levels and financial assistance for post-secondary education and training. The Summer STEPS program has been integrated into the Homerun and provides opportunities for youth to develop valuable workplace skills. The goal of the Homerun program is to prepare youth to enter adulthood with the skills needed to obtain meaningful employment, start new businesses and raise thriving families in West Sacramento
Actions planned to develop institutional structure
The City of West Sacramento is a participating member of the Yolo County Homeless and Poverty Action Coalition (HPAC). The HPAC provides leadership on homeless issues and acts as the Continuum of Care (CoC) for West Sacramento, Davis, Woodland, Winters and the unincorporated portions of Yolo County.

HUD tasks the CoC to promote community-wide planning and strategic use of resources to address the many needs of homeless individuals and families. The HPAC is working towards a more structured governance model to ensure that homeless service agencies continue to receive HUD funding. The City will remain a voting member under the new CoC structure and will continue to be an active supporter of HPAC efforts.

Actions planned to enhance coordination between public and private housing and social service agencies
The City will continue to be an active participant in the Yolo County Homeless and Poverty Action Coalition (HPAC) as it facilitates coordination between public and private housing and social service agencies serving lower-income and homeless individuals and families. The City's Homeless Coordinator acts as a liaison between the City's housing programs, the Police Department, Yolo County Department of Health and 835
Human Services and other social service agencies. The Homeless Coordinator is co-located at the Police Department, just across the street from Yolo County offices, to expedite referrals to needed services and to coordinate service delivery.

Discussion:

The City of West Sacramento participated in the Sacramento Valley Analysis of Impediments to Fair Housing Choice (AI), a planning process for local governments and public housing agencies to take meaningful actions to overcome historic patterns of segregation, promote fair housing choice, and foster inclusive communities that are free from discrimination. The City will provide CDBG funds to provide fair housing counseling and education as recommended in the study. 836
Program Specific Requirements
AP-90 Program Specific Requirements – 91.220(l)(1,2,4)
Introduction:

Community Development Block Grant Program (CDBG)
Reference 24 CFR 91.220(l)(1)
Projects planned with all CDBG funds expected to be available during the year are identified in the Projects Table. The following identifies program income that is available for use that is included in projects to be carried out.

1. The total amount of program income that will have been received before the start of the next program year and that has not yet been reprogrammed

2. The amount of proceeds from section 108 loan guarantees that will be used during the year to address the priority needs and specific objectives identified in the grantee's strategic plan

3. The amount of surplus funds from urban renewal settlements

4. The amount of any grant funds returned to the line of credit for which the planned use has not been included in a prior statement or plan.

5. The amount of income from float-funded activities
Total Program Income
Other CDBG Requirements

1. The amount of urgent need activities
837
Attachment 3
HUD Area Median Household Income for Yolo County
838

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 18, 2025 ITEM # 23
SUBJECT:

PUBLIC HEARING AND CONSIDERATION OF RESOLUTION 25-59 CONFIRMING

THE DIAGRAM AND ASSESSMENT AND ORDERING IMPROVEMENTS FOR THE STORM DRAIN MAINTENANCE DISTRICT NO. 1 (RALEY’S LANDING) INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ ] Council [X] Staff
[ ] Other
Marc Rotteveel, Senior Finance Analyst
Finance Department
ATTACHMENT [X] Yes [ ] No [ ] Information [ ] Direction [X] Action

OBJECTIVE
State law provides for an annual proceeding prior to levying an ongoing assessment. The recommended action is a key step in this proceeding leading to placement of the levy for the Storm Drain Maintenance District No. 1 on the 2025-2026 tax roll. Because staff is not proposing an increase in assessments, this action does not trigger voter approval under Proposition 218.

RECOMMENDED ACTION
Staff respectfully recommends that the City Council:

1. Conduct a public hearing;

2. Approve the Storm Drain District No. 1 Report for Fiscal Year 2025-2026 with budget and fee schedule; and

3. Adopt Resolution confirming the diagram and assessment and ordering improvements (maintenance) to be made for the Storm Drain Maintenance District No. 1.

BACKGROUND
All property inside the City is provided storm drainage services by one of three Reclamation Districts, including Reclamation Districts 900, and the Lighthouse Marina and Raley’s Landing storm drain maintenance districts.

Only one of these districts was formed under the 1937 Act, which includes approximately 79.66 acres within the “Raley's Landing” subarea of the Washington Neighborhood. The Raley’s Landing Storm Drain Maintenance District No. 1 (the District), has provided this service for many years via a special assessment district.

Storm drain facilities were first constructed in Raley’s Landing in 1964 to collect storm water runoff, convey it to a point adjacent to the Sacramento River levee, and pump it into the river. In 1989, the pumping facility was rebuilt as part of the Raley's Landing Assessment District and financed by the Raley’s Landing Limited Obligation Improvement Bonds (these bonds were completely repaid in December 2013). In order to pay for ongoing maintenance of the facilities, the City formed the District pursuant to Resolution 89-62. These assessments are continued on an annual basis in order to continue required maintenance. The assessments for this service are set each year by the City Council and are collected by Yolo County on the regular property tax bill.

On May 21, 2025, the City Council adopted Resolution 25-57, which: 1) initiated annual proceedings, 2) preliminarily accepted the Report for 2025-2026, and 3) set a public hearing for June 18, 2025.

ANALYSIS
The District was formed prior to the enactment of Proposition 218 (“Prop 218”), an initiative approved by voters in 1996 that imposed requirements on the manner in which local governments could raise taxes and assessments. For instance, any proposed increases in the rate for the District would be subject to approval by the voters pursuant to Prop 218, hence the City has chosen not to increase the rate for 2025-2026, as has been the case in previous years.

The City of West Sacramento Storm Drainage Maintenance District No. 1 Assessment Report for 2025-2026 is included as an attachment to this report and referenced in Resolution 25-59. The report describes the method of assessment, budget, and rate schedule for the District for 2025-2026.

The expected assessment revenue for 2025-2026 is $11,867.

Since this District has only one zone of benefit, total operating costs need only be allocated to each benefiting property owner on a fair and equitable basis. The nexus basis for the assessment is the benefit per acre within the District boundaries, a rate that is currently set at $144.11 per acre. 839 Resolution 25-57 Storm Drain Public Hearing
June 18, 2025

The Report for 2025-2026, showing the nexus between benefit and property assessment, consists of two parts:
(i) a narrative and (ii) a rate schedule.

On May 21, 2025, the City Council adopted Resolution 25-57 which preliminarily accepted the Report for 2025- 2026 and set a public hearing for June 18, 2025.

Environmental Considerations
Not applicable
Commission Recommendation
Not applicable
Strategic Plan Integration
The City has a Strategic Plan goal to achieve a Financially Sound City Government. Ongoing management of existing financing districts is a critical tool available to the Finance Department to achieve that goal.

Alternatives
There is no alternative to the proposed action. The deadline for submitting the levy to the County for inclusion on the 2025-2026 tax roll is August 10, 2025, and holding a public hearing is a requirement for submitting the levy.

Coordination and Review
Not applicable

ATTACHMENTS

1. Resolution 25-59

2. Report for 2025-2026

3. Map of Storm Drain District
840
Attachment 1
RESOLUTION 25-59

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO CONFIRMING THE FISCAL YEAR 2025-2026 DIAGRAM AND ASSESSMENT AND

ORDERING IMPROVEMENTS TO BE MADE FOR THE STORM DRAIN MAINTENANCE DISTRICT NO. 1
WHEREAS, the City Council has ordered the formation of the City of West Sacramento Storm Drain Maintenance District No. 1 under the Storm Drain Maintenance Act of 1937 (West Water Code-Appendix §42-1 et seq.); and
WHEREAS, the City Council is required to annually confirm the diagram and assessment, and file same with the County Auditor pursuant to the Act; and WHEREAS, the City Council has approved the Report for 2025-2026 for the City of West Sacramento Storm Drain Maintenance District No. 1 as filed by the Finance Director; and WHEREAS, the City Council has duly noticed and held a public hearing in accordance with applicable law; and
WHEREAS, the City Council has considered all written protests, oral statements, and other communications submitted by interested persons.

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

1. The City Council hereby confirms the diagram and assessment as set forth in the Report for 2025-2026 and finds that the Report has fairly and properly apportioned the costs of the improvements to each parcel of land in the assessment district in proportion to the estimated benefits to be received by each parcel, respectively, from the improvements.

2. The City Council hereby orders the improvements as set forth in Resolution 25-59 and the Report for 2025-2026.

3. The Assessment Schedule attached hereto and incorporated by reference herein is hereby adopted into the City of West Sacramento Book of Fees.

4. The Finance Director is directed to file a certified copy of the diagram and assessment as set forth in the Report for 2025-2026 with the Yolo County Auditor for the 2025- 2026 tax roll.

5. The Auditor-Controller of Yolo County is requested to attach for collection on the County tax rolls those taxes, assessments, fees and/or charges, described in the recitals above.

6. The City warrants and represents that the taxes, assessments, fees and/or charges imposed by the City and being requested to be collected by Yolo County comply with all requirements of state law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218).

7. The City agrees to and shall defend, indemnify and hold harmless the County, its officers, agents and employees (the "Indemnified Parties") from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgments, in any manner arising out of the collection by County of any of City's said taxes, assessments, fees and/or charges requested to be collected by County for City, or in any manner arising out of City's establishment and imposition of said taxes, assessments, fees and/or charges. City agrees that, in the event a judgment is entered in a court of law against any of the Indemnified Parties as a result of the 841
Resolution 25-59

collection of one of City's taxes, assessments, fees and/or charges, the County may offset the amount of the judgment from any other monies collected by County on behalf of City, including property taxes.

8. The City agrees that its officers, agents and employees will cooperate with the County in answering questions referred to City by County from any person concerning the City's taxes, assessments, fees and/or charges, and that City will not refer such persons to County officers and employees for response.

9. The City agrees to pay such reasonable and ordinary charges as the County may prescribe to recoup its costs in placing on the tax rolls and collecting the taxes, assessments, fees and/or charges, as provided by Government Code sections 29304 and 51800.

PASSED AND ADOPTED by the City Council of the City of West Sacramento this 18th day of June 2025, by the following vote:

AYES:

NOES:

ABSENT:
_________________________________
Martha Guerrero, Mayor
ATTEST:
_______________________________
Jennifer Cusmir, City Clerk
842

CITY OF WEST SACRAMENTO

BOOK OF FEES
Description Authority Effective Date
STORM DRAIN ASSESSMENTS Resolution 00-23 Jul. 1, 2000
Reviewed: May 21, 2025
Assessment Schedule
Administered by Administrative Services – Finance Division Page 1 of 1 HISTORY:

AUTHORITY DATE ACTION
Res. 00-23 7/1/00 Assessment adopted.

Assessment District Benefit Unit Rate/Unit
Storm Drainage District No. 1 Parcel Acreage $144.11

EXHIBIT A
843
Attachment 2

CITY OF WEST SACRAMENTO

STORM DRAINAGE MAINTENANCE
DISTRICT #1

REPORT FOR
FISCAL YEAR 2025-2026
By

MARC ROTTEVEEL

SENIOR FINANCE ANALYST
844
2 INTRODUCTION
Most property within the City limits is provided storm drainage services by one of the three Reclamation Districts. One exception is the approximately 85 acres in size storm drain maintenance area in the vicinity of what was formerly referred to as Raley's Landing, now encompassed within the Washington Neighborhood Area Plan. Since 1990, this area has been provided maintenance services via a special assessment district, Storm Drain Maintenance District No. 1 (“the District”). While additional storm drain maintenance districts were anticipated, no others were formed beyond this single district.

Facilities within the District were first constructed in 1964 as part of Reclamation District 811 (no longer in existence) to collect storm water runoff, convey it to a point adjacent to the Sacramento River levee and pump it into the river. In 1989, the pumping facility was rebuilt as part of the Raley's Landing Assessment District (also no longer in existence). These facilities are operated and maintained by the City of West Sacramento, using revenues collected under the procedures outlined below.

On May 10, 1989, the City Council adopted Resolution 89-62 which formed the District pursuant to the Storm Drain Maintenance District Act of 1937, or “the 1937 Act”. Each year, the City Council conducts a public hearing to hear objections to the placement of assessments on the next year’s tax roll. Following the public hearing, staff submits the tax levy to Yolo County and, and the County collects the assessment on the regular property tax bill.

METHOD OF ASSESSMENT
Parcel acreage assessment is best suited for storm drainage improvements. The improvements themselves are centrally located, but the benefits of the storm drain improvements are spread to all parcels included within the District. This benefit is outlined in the “Diagram of Assessment for Storm Drain Maintenance Area No. 1, a copy of which is on file with the City Clerk. The parcels themselves differ greatly in size and the Parcel acreage method of assessment address the fact that larger parcels will benefit more.

This takes into consideration the fact that the benefit is directly related to parcel size. The greater the parcel size, the more runoff occurs, the greater the assessment.

The parcel acreage can include only the portion of the parcel which falls within the boundaries of the watershed. A parcel which falls in more than one watershed will only be assessed for the acreage in this district.

Thus, the parcel acreage unit of benefit is based on parcel size. The total combined acreage of the parcels within a zone is divided by the cost of the assessment to determine a per-acre cost for the service. This amount is then multiplied by the number of acres or percentage of acre of each individual parcel to determine the amount to be assessed to each parcel. The larger the parcel, the larger the assessment will be.

LIST OF ATTACHMENTS
Assessment Diagram: An assessment diagram referenced to the Yolo County Assessor Parcel Maps is on file with the City of West Sacramento, California, and is part of this report, whether or not attached.
845
3 Improvement Plans: A set of plans showing storm drainage improvements of the City of West Sacramento Storm Drainage Maintenance District #1 is on file with the City of West Sacramento, California, and is part of this report, whether or not attached.

Assessment Roll: An assessment roll is on file with the City of West Sacramento and is part of this report. Parcels with twelve digits are Yolo County Assessor Parcels numbers, those with nine digits are State Board of Equalization numbers.

It should be noted that the District was formed without an annual Construction Cost Index (CCI) escalator, and therefore costs still reflect those included at the time of formation in 1989. 846
5 F ST
E ST
G ST
5TH ST
3RD ST
US 50 EB
US 50 WB

KEGLE DR

JEFFERSON BLVD
B ST

FIFTH ST

FOUNTAIN DR
C ST

CUMMINS WAY
I ST

TOWER BRIDGE GTWY

LIGHTHOUSE DR
4TH ST
D ST

WEST CAPITOL AVE

SACRAMENTO AVE

DOUGLAS ST

ANNA ST
COUNTY RD 136

HARDY DR

RIVERFRONT ST

RIVER CREST DR
11TH ST
6TH ST
A ST

MERKLEY AVE

DREVER ST

REUTER DR

ANDREW ST

FREMONT BLVD

PARK BLVD

SOULE ST

WESTLAKE DR
7TH ST
2ND ST

ELDER DR

WEBSTER ST

RISKE LN

JULIAN DR

MEADOW RD

BEARDSLEY DR

JOAN ST

CASSELMAN DR

RICH ST

FAIRWAY DR

TABER ST

JAMES ST

ARTHUR DR

PIERCE ST

CARRIE ST

STEEL LN

BALLPARK DR

MARKET ST

WILLIAM ST

ROGERS ST

INGLEWOOD DR

MILL ST

BRIDGE ST

SHARIAN ST

WOODHAVEN PL

CHROMIUM LN

MARSTON ST
8TH ST

GREENWOOD AVE

DELTA LN

ELLIOT ST

MILTON ST

MICHIGAN BLVD

WELLAND WAY REGATTA LN

TRIANGLE CT

CHARLES ST

ELIZABETH ST

VIRGINIA AVE

CALIFORNIA ST

WATERCOLOR LN

LAUREL LN

GARDEN ST

VILLAGE CLUB DR

TOWER ST

GRAPHITE LN

WEST ST

METRO LN

HARRIET LN

ROLLING GREEN DR

MARINA WAY

WATERFRONT PL

MIDSTREAM LN

SANDS CT
2ND ST

TOWER BRIDGE GTWY
6TH ST
8TH ST
8TH ST
Storm Drain
Maintenance
District No. 1
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µ
\MAPPING\CITY_DATA\DEPARTMENTS\FINANCE\CURRENT\DATA\LIGHTING_LANDSCAPING\SHAPES_district_maps City of West Sacramento Mayl 2014 I.T. Division (916) 617-4529 ATTACHMENT 3
847

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 18, 2025 ITEM # 24
SUBJECT:

PUBLIC HEARING AND CONSIDERATION OF RESOLUTION 25-58 CONFIRMING

THE DIAGRAM AND ASSESSMENT AND ORDERING IMPROVEMENTS (MAINTENANCE) TO BE MADE FOR THE LANDSCAPING AND LIGHTING DISTRICT NO. 1 INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ ] Council [X] Staff
[ ] Other
Marc Rotteveel, Senior Finance Analyst
Finance Department
ATTACHMENT [X] Yes [ ] No [ ] Information [ ] Direction [X] Action

OBJECTIVE
State law provides for an annual proceeding prior to levying an ongoing assessment. The recommended action is a key step in this proceeding leading to placement of the levy for the Landscaping and Lighting District No. 1 on the 2025-26 tax roll. Because staff is not proposing an increase in assessments, this action does not trigger voter approval under Proposition 218.

RECOMMENDED ACTION
Staff respectfully recommends that the City Council:

1. Conduct a public hearing;

2. Approve the Landscaping & Lighting District No. 1 Report for 2025-2026 with budget and fee schedule; and

3. Adopt Resolution 25-58 confirming diagram and assessment, and ordering improvements (maintenance) to be made for the Landscaping and Lighting District No. 1.

BACKGROUND
Each year, the City levies assessments to pay for maintenance services and is required to take specific actions prior to transmitting the assessment to the Yolo County Assessor for inclusion on property owner tax bills.

The West Sacramento Landscaping and Lighting District No. 1 (“the District”) provides street lighting and street landscaping maintenance services for property within the City of West Sacramento. It is divided into six benefit zones, which include the original district and subsequent annexations. Each zone is comprised of the group of parcels that enjoys similar degrees of benefit from the service covered by the zone. Each parcel within the various zones is assessed for its proportionate share of the cost of providing the service. The proportionate benefit and assessment is calculated in a benefit unit appropriate to the zone, depending on the type of service provided. The services provided and the unit of benefit for each zone in the district are shown below:

Benefit Zone Service Unit of Benefit Land Use Type
S1 Street Lighting Per Parcel Residential
S2 Street Lighting Front Footage Industrial
LS1 Street Lighting & Maintenance Front Footage Commercial L1 Maintenance Parcel Acreage Industrial
L2 Maintenance Per Parcel Residential
LSP2 Street Lighting & Maintenance Parcel Acreage Residential/Commercial Because each zone represents a different level of service and/or a different unit of benefit, each has a different assessment. Assessments are set each year by the City Council and are collected by Yolo County on the regular property tax bill.

On May 21, 2025, the City Council adopted Resolution 25-57, which: 1) initiated annual proceedings, 2) preliminarily accepted the Report for 2025-2026 and 3) set a public hearing for June 18, 202.

ANALYSIS
The 1972 Act District was formed prior to enactment of Proposition 218 (“Prop 218”); an initiative approved by the voters in 1996 that imposed requirements on the manner in which local governments could raise taxes and assessments. For instance, any proposed increase in the rate for this District would be subject to super-majority approval by the voters pursuant to Prop 218. Hence, the City has chosen not to increase the rate for 2025-2026, 848 L&L District No. 1 Public Hearing Resolution 25-58
June 18, 2025

as has been the case in previous years. The total assessment can change from year to year based on changes in parcelization within the District, an assessment factor that is described below, but the rate remains the same.

The City of West Sacramento Landscaping and Street Lighting District No. 1 Report for 2025-2026 is included as an attachment to this report and is referenced in Resolution 25-58. The report describes the method of assessment, budget, and rate schedule for the District for 2025-2026.

There are two steps in determining the appropriate assessment:

1. Service costs must be allocated to each zone. Maintenance costs are allocated on a time and materials basis. Street lighting costs are allocated by the style of light and by the number of lights in each zone.

2. Zone costs are allocated to each property owner. On January 11, 1989, Council approved the following methods of allocation:
 Residential Lighting & Maintenance - per parcel
 Commercial Lighting & Maintenance - front footage
 Industrial Maintenance - parcel area (acreage)
 Industrial Lighting - front footage
Accordingly, the Report for 2025-2026 incorporates these two steps in determining the diagram and assessments for 2025-2026. It consists of three parts: (i) a narrative, (ii) a proposed budget, and (iii) a rate schedule.

The proposed budget for the District in 2025-2026 is $1,857,082. Because of the limitation on the ability to increase rates, budget increases for the District must also be offset by some amount of subsidy. The assessment for 2025-2026 is projected to generate revenues of $397,174. Therefore, the subsidy from the City’s Measure K and General Fund is projected to be $1,459,908.

On May 21, 2025, the City Council adopted Resolution 25-57 which preliminarily accepted the Report for 2025- 2026 and set a public hearing for June 18, 2025.

Environmental Considerations
Not applicable
Commission Recommendation
Not applicable
Strategic Plan Integration
The City has a Strategic Plan goal to achieve a Financially Sound City Government. Ongoing management of existing financing districts is a critical tool available to the Finance Department to achieve this goal.

Alternatives
There is no alternative to the proposed action. The deadline for submitting the levy to the County for inclusion on the 2025-2026 tax roll is August 10, 2025, and holding a public hearing is a requirement for submitting the levy.

Coordination and Review
Not applicable
Budget/Cost Impact
Assessments for services such as these support a higher level of service than can be supported by general taxes alone. In fiscal year 2025-2026, a projected contribution of $1,459,908 from the Measure K and General Fund is required to maintain this service.

ATTACHMENTS

1. Resolution 25-58

2. Report for 2025-2026

3. Map of Lighting and Landscaping District
849
Attachment 1
RESOLUTION 25-58

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO CONFIRMING THE FISCAL YEAR 2025-2026 DIAGRAM AND ASSESSMENT AND

ORDERING IMPROVEMENTS TO BE MADE FOR THE LANDSCAPING AND LIGHTING DISTRICT NO. 1
WHEREAS, the City Council (Council) of the City of West Sacramento (City) duly adopted on May 21, 2025, its Resolution of Intention 25-57 which declared its intention to levy annual assessments to finance the improvements therein described for the "City of West Sacramento Landscaping and Lighting District No. 1"; and WHEREAS, this Council by Resolution 25-58 referred the proposed improvements to the Finance Manager as Engineer for the District and directed the Engineer to make and file with the City Clerk a report in writing containing the matters specified in Sections 22565-22574 of the California Streets and Highways Code (the Report); and
WHEREAS, the Report for 2025-2026 was filed with the City Clerk on May 21, 2025, and was preliminarily approved by this Council by Resolution 25-57 on May 21, 2025; and
WHEREAS, this Council fixed 7:00 p.m. on Wednesday, June 18, 2025, at the City Council Chambers, 1110 West Capitol Avenue, West Sacramento, California 95691, as the time and place for a public hearing to hear public testimony and protests to the proposed improvements or assessments and provided for notice of the hearings; and WHEREAS, this Council hereby finds that notice of the time and place for the public hearing has been published and mailed in the time, form, and manner required by law; and WHEREAS, the hearing was duly convened by this Council at the time and place indicated in the notice and all protests received by the City Clerk to the proposed improvements or to the proposed assessment were presented to the Council; and WHEREAS, this Council thereupon proceeded with the hearing and duly heard all interested persons desiring to be heard and duly considered all of the protests at the hearing.

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

1. Recitals. The foregoing recitals are true and correct, and this Council so finds and determines.

2. Benefit Finding. This Council hereby approves the Report for 2025-2026 now on file with it and further finds and determines that the assessment included in the Report for 2025- 2026 assesses all of the several assessed subdivisions of land in the assessment district in proportion to the benefits to be received by such subdivision, respectively, from the improvements.

3. Confirmation of Diagram and Assessment. This Council hereby confirms the diagram and the assessment now on file with it.

4. Improvements Ordered. This Council hereby orders the proposed improvements described in the Resolution of Intention and in the Report for 2025-2026 to be made.

5. Assessment Schedule. The Assessment Schedule attached as Exhibit “A”, hereto and incorporated by reference herein is hereby adopted into the City of West Sacramento Book of Fees.
850
Resolution 25-58

6. Directive to File Diagram and Assessment. This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Yolo County Auditor-Controller.

7. Effective Date. This resolution shall take effect from and after the date of its passage.

8. The Auditor-Controller of Yolo County is requested to attach for collection on the County tax rolls those taxes, assessments, fees and/or charges, described in the recitals above.

9. The City warrants and represents that the taxes, assessments, fees and/or charges imposed by the City and being requested to be collected by Yolo County comply with all requirements of state law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218).

10. The City agrees to and shall defend, indemnify and hold harmless the County, its officers, agents and employees (the "Indemnified Parties") from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgments, in any manner arising out of the collection by County of any of City's said taxes, assessments, fees and/or charges requested to be collected by County for City, or in any manner arising out of City's establishment and imposition of said taxes, assessments, fees and/or charges. City agrees that, in the event a judgment is entered in a court of law against any of the Indemnified Parties as a result of the collection of one of City's taxes, assessments, fees and/or charges, the County may offset the amount of the judgment from any other monies collected by County on behalf of City, including property taxes.

11. The City agrees that its officers, agents and employees will cooperate with the County in answering questions referred to City by County from any person concerning the City's taxes, assessments, fees and/or charges, and that City will not refer such persons to County officers and employees for response.

12. The City agrees to pay such reasonable and ordinary charges as the County may prescribe to recoup its costs in placing on the tax rolls and collecting the taxes, assessments, fees and/or charges, as provided by Government Code sections 29304 and 51800.

PASSED AND ADOPTED by the City Council of the City of West Sacramento this 18th day of June 2025, by the following vote:

AYES:

NOES:

ABSENT:

Martha Guerrero, Mayor
ATTEST:

Jennifer Cusmir, City Clerk
851
Attachment 2
1 CITY OF WEST SACRAMENTO

LANDSCAPING AND STREET LIGHTING
DISTRICT #1
REPORT FOR 2025-2026
By

MARC ROTTEVEEL

SENIOR FINANCE ANAYLST
852
Attachment 2
2 INTRODUCTION
The West Sacramento Landscaping and Lighting District #1 provides street lighting and/or landscape maintenance construction and operation services for property within the City of West Sacramento. Previously these services were provided by the former East Yolo Community Services District and Yolo County, California, under the following assessment districts and service area:

Elkhorn Village Lighting District
Westfield Village Lighting Maintenance District
Oaks Lighting District
Arlington Oaks Lighting Maintenance District
West Capitol Avenue Landscaping Assessment District
Yolo County Service area #4 (portion including Touchstone CSA, & Port Center CSA) Port of Sacramento Industrial Park Landscaping Assessment District (proposed, not active in 1986-87)
In 1989, the district was amended by the City to provide an equitable assessment to each parcel for the landscaping and street lighting benefit. Several zones were consolidated so that parcels that were more or less similarly benefited were grouped together and assessed by the same method of apportionment. All zones were analyzed in terms of the current land uses and how they may affect the way parcels benefit, how the particular improvement benefits each parcel and how the parcel dimensions affect the way individual parcels may benefit. Later development in the northeast section of West Sacramento created a need for two new assessment areas, which were established in May 1989. The two new assessment areas added were the S-1 Residential Street Lighting Zones, and the S-2 Industrial Street Lighting Zones. Maps of the L&L No. 1 zones are included as Exhibit “A”. It should be noted that the District was formed without an annual Construction Cost Index (CCI) escalator, and therefore costs still reflect those included at the time of formation in 1989.

EXPLANATION OF ZONES
The West Sacramento Landscaping and Lighting District #1 is divided into six zones. Each zone is comprised of the group of parcels that enjoy similar degrees of benefit from the service covered by the zone. Each parcel within the various zones is assessed its proportionate share of the cost of providing the service. The proportionate benefit and assessment is calculated in a benefit unit appropriate to the zone depending on the type of service provided. The services provided and the unit of benefit for each zone in the district is shown below:

Zone Service Unit of Benefit Land Use Type
S1 Street Lighting Per Parcel Residential
S2 Street Lighting Front Footage Industrial
LS1 Street Lighting & Maintenance Front Footage Commercial L1 Maintenance Parcel Acreage Industrial
L2 Maintenance Per Parcel Residential
LSP2 Street Lighting & Maintenance Parcel Acreage Residential/ Commercial
853
Attachment 2
3 METHODS OF APPORTIONMENT
As can be seen in the above table, there are many methods of benefit which can be used as a base of assessment. The units of benefit can vary from zone to zone due to the variety of land uses, parcel dimensions and benefits derived.

DESCRIPTION
Each zone is described in terms of the method of assessment used to assess the parcels in the zone. Previous reports determine which method of apportionment to be used.

These methods are briefly described as follows:

ZONE S1: The first zone is a street lighting zone located in the residential region of the City of West Sacramento. The parcels are more or less of similar size and the street lighting diagrams indicate the streetlights are dispersed rather evenly through the zone. The method of assessment is per parcel.

ZONE S2: Zone 2 is a street lighting zone in an industrial region. It is comprised of parcels of quite different dimensions and acreages. This variety of shapes and sizes indicates that the front footages of the parcels also vary proportionally. This zone is assessed by front footage.

ZONE LS1: The street lighting and maintenance Zone 1 is a commercial zone of the City of West Sacramento in which all parcels benefited by the street lighting are also benefited by the landscaping. The zone is assessed on a front footage basis.

ZONE L1: This maintenance zone is located in the industrial region of the City. It is comprised of parcels of various dimensions and acreages. The method of assessment is parcel acreage.

ZONE L2: Zone L2 is a maintenance zone located in the residential regions of the City. Like Zone S1, the parcels are of uniform size and shape and are best assessed on a Per Parcel basis.

ZONE LSP2: This zone is located in the Washington Neighborhood/Raley's Landing area. This area receives street lighting and maintenance services.

The method of assessment is parcel acreage.

ASSESSMENT ROLL
An assessment roll is on file with the City of West Sacramento, California, and is a part of this report whether or not attached.

IMPROVEMENT PLANS
A set of plans showing lighting and maintenance improvements that are operated and maintained by the West Sacramento Landscaping and Lighting District #1 is on file with the City of West Sacramento, California, and is part of this report whether or not attached. 854
Attachment 2
4 855

CITY OF WEST SACRAMENTO

BOOK OF FEES
Description Authority Effective Date
LANDSCAPING & LIGHTING ASSESSMENTS Res. 00-22 Jul. 1, 2000 Reviewed: July 17, 2024June 18, 2025
Assessment Schedule
Administered by the Finance Department Page 1 of 1
*This item was eliminated in the 2006-07 Report because it is now included as a Special Tax Zone in CFD M (The Rivers)
HISTORY:

AUTHORITY DATE ACTION
Res. 00-22 7/1/2000 Assessment adopted.

Zone S1 Street Lighting Per Parcel $25.93
Zone S2 Street Lighting Frontage Foot $0.44
Zone LS1 Street Light/Land Frontage Foot $2.58
Zone L1 Landscaping Parcel Acreage $79.54
Zone L2 Landscaping Per Parcel $18.37
Zone LSP1 Both and Parks Per Parcel $16.55 * eliminated Zone LSP2 Both and Parks Parcel Acreage $310.37
856
!"#$
!"#$
(/!"#$
!"#$
!"#$ 5
80 80
50 80

RIVER RD
I 80 EB
I 80 WB
US 50 WB US 50 EB

JEFFERSON BLVD
F ST

WEST CAPITOL AVE

LINDEN RD

DAVIS RD
E ST

SOUTH RIVER RD

INDUSTRIAL BLVD

HARBOR BLVD

THORP RD

REED AVE

STONE BLVD

MARSHALL RD

PARK BLVD

OTIS AVE

ANNA ST
G ST

BEVAN RD

STONEGATE DR
5TH ST

SACRAMENTO AVE
3RD ST

KEGLE DR

TOWER BRIDGE GTWY

RIVERBANK RD

WESTACRE RD

CARRIE ST

SEAPORT BLVD

RAMCO ST
15TH ST
B ST

FIFTH ST
C ST

FOUNTAIN DR

HOBSON AVE

POPLAR AVE

CUMMINS WAY

MERKLEY AVE

EVERGREEN AVE

ANTIOCH AVE

ENTERPRISE BLVD

CHANNEL DR

PRIVATE RD

HIGGINS RD

VIRGINIA AVE

YOLO ST

RICE AVE

GREGORY AVE
I ST

LISBON AVE

PARTRIDGE AVE

MICHIGAN BLVD

TERMINAL ST

BRYTE AVE

CARLIN DR

LIGHTHOUSE DR

DELAWARE AVE

OAKLAND BAY DR
4TH ST
11TH ST

FRENCH AVE

CENTER RD

VILLAGE PKWY

GLIDE AVE

ALLAN AVE

ALABAMA AVE

NORTH HARBOR BLVD

PECAN ST

MAPLE ST

MEADOW RD
COUNTY RD 136

LAKE RD

HARMON RD

HARDY DR

COYOTE RD

MOJAVE DR

PARKWAY BLVD

WALNUT ST

CEBRIAN ST

SUTTER ST

RIVERFRONT ST
OAK ST

RAIDER LN

STILLWATER RD

IKEA CT

BETTY WAY

SOULE ST

THOR DR
6TH ST

GATEWAY DR

TAHOE ST

MARTIS ST

SAND CIR

SILVERWOOD RD

RIVERSIDE PKWY

STABLE DR

HOUSTON ST

SHORE ST

DEERWOOD ST

REUTER DR

OATES ST

ARTHUR DR

ARLINGTON RD

BENTON ST

FREMONT BLVD

ROCKROSE RD

PROSSER ST

GOLDEN GATE DR

HIGHLAND DR

SUMMERFIELD DR

TOPAZ RD
ELM ST

TEAL DR

RYER ISLAND ST

SIERRA RD

PROMENADE ST

MAUI ST

VATEN DR

KINSINGTON ST
I 80 WB US 50 EB OFF

LASSIK ST
2ND ST

HENSHAW RD

RIVERMONT ST

ROGERS ST

MARECA WAY

TRIANGLE CT

MILANO DR

LEMONTREE RD

JANET DR

ALDER WAY

HALYARD DR

HAVERHILL ST

ARUBA ST

GALVESTON ST

PALOMAR AVE

HAITI RD

COFFEEBERRY RD

MANZANITA WAY

VIOLET DR

MIKON ST

COMMERCE DR

DREW ST

CORANADO ST

TAMARACK RD

LAGOON LN

BALLPARK DR

TORTOLA RD

TURLOCK ST

MARTINIQUE ST

WIGEON ST

ASH AVE

HUME ST

HEADSLANE RD

OVERLAND CT

ASANTE LN

WATERFORD DR

MEADOWLARK CIR

GLADYS AVE

DORAN AVE

ALVIN ST

JACKSON ST

SEYMOUR AVE

RANDOLPH RD

LESLIE LN

SAN MARCO ST

WREN ST

SYCAMORE AVE

ALLAN AVE

SOUTH RIVER RD

TOWER BRIDGE GTWY
!"#$
!"#$
!"#$ (/!"#$
!"#$ 5
5 80
80 80
µ
\MAPPING\CITY_DATA\DEPARTMENTS\FINANCE\CURRENT\DATA\LIGHTING_LANDSCAPING\SHAPES_district_maps City of West Sacramento Mayl 2014 I.T. Division (916) 617-4529 1 inch = 3,000 feet
1 in = 0.57 miles
1:36,000
0 0.25 0.5 1
Miles
Street Lighting Benefit Zone L1
Street Lighting Benefit Zone L2
Lighting and
Landscape
Districts
L1
L2
ATTACHMENT 3
857
!"#$
!"#$
(/!"#$
!"#$
!"#$ 5
80 80
50 80

RIVER RD
I 80 EB
I 80 WB
US 50 WB US 50 EB

JEFFERSON BLVD
F ST

WEST CAPITOL AVE

LINDEN RD

DAVIS RD
E ST

SOUTH RIVER RD

INDUSTRIAL BLVD

HARBOR BLVD

THORP RD

REED AVE

STONE BLVD

MARSHALL RD

PARK BLVD

OTIS AVE

ANNA ST
G ST

BEVAN RD

STONEGATE DR
5TH ST

SACRAMENTO AVE
3RD ST

KEGLE DR

TOWER BRIDGE GTWY

RIVERBANK RD

WESTACRE RD

CARRIE ST

SEAPORT BLVD

RAMCO ST
15TH ST
B ST

FIFTH ST
C ST

FOUNTAIN DR

HOBSON AVE

POPLAR AVE

CUMMINS WAY

MERKLEY AVE

EVERGREEN AVE

ANTIOCH AVE

ENTERPRISE BLVD

CHANNEL DR

PRIVATE RD

HIGGINS RD

VIRGINIA AVE

YOLO ST

RICE AVE

GREGORY AVE
I ST

LISBON AVE

PARTRIDGE AVE

MICHIGAN BLVD

TERMINAL ST

BRYTE AVE

CARLIN DR

LIGHTHOUSE DR

DELAWARE AVE

OAKLAND BAY DR
4TH ST
11TH ST

FRENCH AVE

CENTER RD

VILLAGE PKWY

GLIDE AVE

ALLAN AVE

ALABAMA AVE

NORTH HARBOR BLVD

PECAN ST

MAPLE ST

MEADOW RD
COUNTY RD 136

LAKE RD

HARMON RD

HARDY DR

COYOTE RD

MOJAVE DR

PARKWAY BLVD

WALNUT ST

CEBRIAN ST

SUTTER ST

RIVERFRONT ST
OAK ST

RAIDER LN

STILLWATER RD

IKEA CT

BETTY WAY

SOULE ST

THOR DR
6TH ST

GATEWAY DR

TAHOE ST

MARTIS ST

SAND CIR

SILVERWOOD RD

RIVERSIDE PKWY

STABLE DR

HOUSTON ST

SHORE ST

DEERWOOD ST

REUTER DR

OATES ST

ARTHUR DR

ARLINGTON RD

BENTON ST

FREMONT BLVD

ROCKROSE RD

PROSSER ST

GOLDEN GATE DR

HIGHLAND DR

SUMMERFIELD DR

TOPAZ RD
ELM ST

TEAL DR

RYER ISLAND ST

SIERRA RD

PROMENADE ST

MAUI ST

VATEN DR

KINSINGTON ST
I 80 WB US 50 EB OFF

LASSIK ST
2ND ST

HENSHAW RD

RIVERMONT ST

ROGERS ST

MARECA WAY

TRIANGLE CT

MILANO DR

LEMONTREE RD

JANET DR

ALDER WAY

HALYARD DR

HAVERHILL ST

ARUBA ST

GALVESTON ST

PALOMAR AVE

HAITI RD

COFFEEBERRY RD

MANZANITA WAY

VIOLET DR

MIKON ST

COMMERCE DR

DREW ST

CORANADO ST

TAMARACK RD

LAGOON LN

BALLPARK DR

TORTOLA RD

TURLOCK ST

MARTINIQUE ST

WIGEON ST

ASH AVE

HUME ST

HEADSLANE RD

OVERLAND CT

ASANTE LN

WATERFORD DR

MEADOWLARK CIR

GLADYS AVE

DORAN AVE

ALVIN ST

JACKSON ST

SEYMOUR AVE

RANDOLPH RD

LESLIE LN

SAN MARCO ST

WREN ST

SYCAMORE AVE

ALLAN AVE

SOUTH RIVER RD

TOWER BRIDGE GTWY
!"#$
!"#$
!"#$ (/!"#$
!"#$ 5
5 80
80 80
µ
\MAPPING\CITY_DATA\DEPARTMENTS\FINANCE\CURRENT\DATA\LIGHTING_LANDSCAPING\SHAPES_district_maps City of West Sacramento Mayl 2014 I.T. Division (916) 617-4529 1 inch = 3,000 feet
1 in = 0.57 miles
1:36,000
0 0.25 0.5 1
Miles
Street Lighting and Maintenance Benefit Zone LS1
Street Lighting Benefit Zone LSP2
Lighting and
Landscape
Districts
LS1
LSP2
ATTACHMENT 3
858
!"#$
!"#$
(/!"#$
!"#$
!"#$ 5
80 80
50 80

RIVER RD
I 80 EB
I 80 WB
US 50 WB US 50 EB

JEFFERSON BLVD
F ST

WEST CAPITOL AVE

LINDEN RD

DAVIS RD
E ST

SOUTH RIVER RD

INDUSTRIAL BLVD

HARBOR BLVD

THORP RD

REED AVE

STONE BLVD

MARSHALL RD

PARK BLVD

OTIS AVE

ANNA ST
G ST

BEVAN RD

STONEGATE DR
5TH ST

SACRAMENTO AVE
3RD ST

KEGLE DR

TOWER BRIDGE GTWY

RIVERBANK RD

WESTACRE RD

CARRIE ST

SEAPORT BLVD

RAMCO ST
15TH ST
B ST

FIFTH ST
C ST

FOUNTAIN DR

HOBSON AVE

POPLAR AVE

CUMMINS WAY

MERKLEY AVE

EVERGREEN AVE

ANTIOCH AVE

ENTERPRISE BLVD

CHANNEL DR

PRIVATE RD

HIGGINS RD

VIRGINIA AVE

YOLO ST

RICE AVE

GREGORY AVE
I ST

LISBON AVE

PARTRIDGE AVE

MICHIGAN BLVD

TERMINAL ST

BRYTE AVE

CARLIN DR

LIGHTHOUSE DR

DELAWARE AVE

OAKLAND BAY DR
4TH ST
11TH ST

FRENCH AVE

CENTER RD

VILLAGE PKWY

GLIDE AVE

ALLAN AVE

ALABAMA AVE

NORTH HARBOR BLVD

PECAN ST

MAPLE ST

MEADOW RD
COUNTY RD 136

LAKE RD

HARMON RD

HARDY DR

COYOTE RD

MOJAVE DR

PARKWAY BLVD

WALNUT ST

CEBRIAN ST

SUTTER ST

RIVERFRONT ST
OAK ST

RAIDER LN

STILLWATER RD

IKEA CT

BETTY WAY

SOULE ST

THOR DR
6TH ST

GATEWAY DR

TAHOE ST

MARTIS ST

SAND CIR

SILVERWOOD RD

RIVERSIDE PKWY

STABLE DR

HOUSTON ST

SHORE ST

DEERWOOD ST

REUTER DR

OATES ST

ARTHUR DR

ARLINGTON RD

BENTON ST

FREMONT BLVD

ROCKROSE RD

PROSSER ST

GOLDEN GATE DR

HIGHLAND DR

SUMMERFIELD DR

TOPAZ RD
ELM ST

TEAL DR

RYER ISLAND ST

SIERRA RD

PROMENADE ST

MAUI ST

VATEN DR

KINSINGTON ST
I 80 WB US 50 EB OFF

LASSIK ST
2ND ST

HENSHAW RD

RIVERMONT ST

ROGERS ST

MARECA WAY

TRIANGLE CT

MILANO DR

LEMONTREE RD

JANET DR

ALDER WAY

HALYARD DR

HAVERHILL ST

ARUBA ST

GALVESTON ST

PALOMAR AVE

HAITI RD

COFFEEBERRY RD

MANZANITA WAY

VIOLET DR

MIKON ST

COMMERCE DR

DREW ST

CORANADO ST

TAMARACK RD

LAGOON LN

BALLPARK DR

TORTOLA RD

TURLOCK ST

MARTINIQUE ST

WIGEON ST

ASH AVE

HUME ST

HEADSLANE RD

OVERLAND CT

ASANTE LN

WATERFORD DR

MEADOWLARK CIR

GLADYS AVE

DORAN AVE

ALVIN ST

JACKSON ST

SEYMOUR AVE

RANDOLPH RD

LESLIE LN

SAN MARCO ST

WREN ST

SYCAMORE AVE

ALLAN AVE

SOUTH RIVER RD

TOWER BRIDGE GTWY
!"#$
!"#$
!"#$ (/!"#$
!"#$ 5
5 80
80 80
µ
\MAPPING\CITY_DATA\DEPARTMENTS\FINANCE\CURRENT\DATA\LIGHTING_LANDSCAPING\SHAPES_district_maps City of West Sacramento Mayl 2014 I.T. Division (916) 617-4529 1 inch = 3,000 feet
1 in = 0.57 miles
1:36,000
0 0.25 0.5 1
Miles
Street Lighting Benefit Zone S1
Street Lighting Benefit Zone S2
Lighting and
Landscape
Districts
S1
S2
ATTACHMENT 3
859

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 18, 2025 ITEM # 25
SUBJECT:

CONSIDERATION OF AMENDED AND RESTATED EMPLOYMENT AGREEMENT FOR

CITY MANAGER
INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ X ] Council [ ] Staff
[ ] Other
Amanda Berlin, Assistant City Manager
City Manager’s Office
ATTACHMENT [ X ] Yes [ ] No [ ] Information [ ] Direction [ X ] Action

OBJECTIVE
The purpose of this report is to seek City Council approval of the Amended and Restated City Manager Employment Agreement.

RECOMMENDED ACTION
Staff respectfully recommends that the City Council approve the June 18, 2025 Amended and Restated City Manager Employment Agreement between the City Council and Aaron Laurel for the position of City Manager.

BACKGROUND
Chapter 2.08 of the City’s Municipal Code establishes the powers, duties and responsibilities of the City Council’s appointed position of City Manager. The City Manager’s terms and conditions of employment are defined by an Employment Agreement and from time to time, the employment terms, including adjustments to compensation and/or other benefits, may be renegotiated by the Council and City Manager. During Closed Session on June 2, 2025, the City Council completed a performance evaluation for the City Manager culminating in the attached June 18, 2025 Amended and Restated Employment Agreement for consideration and approval.

ANALYSIS
The City Council entered into an employment agreement with Aaron Laurel as City Manager effective July 1, 2018. The Council approved Amendment No. 1 to the City Manager Employment Agreement on October 16, 2019, Amendment No. 2 to the Agreement on July 8, 2020, an Amended and Restated Agreement on March 2, 2022, and an Amended and Restated Agreement on August 2, 2023. Per the August 2, 2023 agreement, Mr.

Laurel’s annual base salary was increased by 3% on August 1, 2023, consistent general salary increase provided to unrepresented employees for FY 23/24; the agreement did not include an annual salary increase for FY 24/25.

The June 18, 2025 Amended and Restated Agreement incorporates a 3.5% salary increase effective the pay period inclusive of June 18, 2025 for FY 2024/25, which is not retroactive, and a 3.5% salary increase effective July 1, 2025 for FY 2025/26.

Except for these changes, the language contained in the Amended and Restated Employment Agreement does not alter any of the previously established benefits or other terms of the agreement. Exhibit A to the Amended and Restated Employment Agreement contains a summary of benefits under the Agreement.

Environmental Considerations
Not applicable
Commission Recommendation
Not applicable
Strategic Plan Integration
These recommendations support the City’s Mission of a City government that is financially sound, has a superior workforce and is recognized as a regional leader.

Alternatives
The Council may choose to modify any of the terms or conditions in the Amended and Restated City Manager Employment Agreement. However, any modifications should be reviewed with Mr. Laurel prior to taking formal action.
860
Amended and Restated Employment Agreement for City Manager June 18, 2025

Coordination and Review
The Amended and Restated City Manager Employment Agreement has been reviewed by Mr. Laurel and the City Attorney.

Budget/Cost Impact
The budget impact of the Amended Employment Agreement for City is an ongoing annual cost of $5,330 from the Measure G Fund, $14,657 from the General Support Services Fund and $6,662 from the Port. As this change goes into effect for one pay period in FY 2024/25, no budget adjustment is needed for the current fiscal year.

The cost for FY 2025/26 is included in the FY 2025/26 Operations and Maintenance Budget agenda item on the June 18, 2025 City Council agenda. Costs in the General Support Services Fund are allocated to all funds based on the approved allocation methodology.

ATTACHMENT

1. June 18, 2025 Amended and Restated Employment Agreement for City Manager 861

AMENDED AND RESTATED EMPLOYMENT AGREEMENT

CITY MANAGER
This Amended and Restated Employment Agreement is made effective as of August 2, 2023June 18, 2025 and is entered into by and between the City of West Sacramento, California a municipal corporation, ("Employer" or “City”) and Aaron Laurel, individual (“Employee”), sometimes collectively referred to herein as “the Parties”.

WITNESSETH:

WHEREAS, Employee has been continuously employed by City as City Manager since July 1, 2018.

Employee is currently employed under an Employment Agreement approved on July 1, 2018 and amended on October 2, 2019, on July 8, 2020, and on March 2, 2022, and on August 2, 2023 (“Employment Agreement”).

WHEREAS, the parties acknowledge that Employee will be a member of the International City/County Management Association (ICMA) and that Employee will be subject to the ICMA Code of Ethics; and
WHEREAS, the Parties mutually agree that they intend for this Agreement to supersede all prior Employment Agreements, and that upon execution of this Agreement, any prior Employment Agreement shall have no force or effect; and
WHEREAS, the Parties also mutually agree that this form of Agreement reflects the terms and conditions under which the Parties intend and desire to continue Employee's employment, and that there are no other agreements between them; oral, written or implied.

NOW, THEREFORE, in consideration of the mutual covenants herein contained, the Parties agree as follows:

Section 1: Duties
A. Employer has agreed to employ Aaron Laurel as City Manager of Employer to perform functions and duties specified in Chapter 2.08 of the Municipal Code of West Sacramento and to perform other legally permissible and proper duties and functions as the Council shall from time-to-time assign to the City Manager.

B. Employee shall remain in the exclusive employment of the City and devote Employee's full energy, skill, ability and productive income-generating time, attention and effort to the business of the City while so employed.

C. Employee shall not engage in any employment, activity, consulting service, or other enterprise, for compensation or otherwise, which is actually or potentially in conflict with, inimical to, or which interferes with the performance of his duties as City Manager. Employee acknowledges that he is subject to the various conflict of interest requirements found in California Government Code and state and local policies and regulations.

1. The expenditure of reasonable amounts of time not in conflict with the City's needs and interests, for educational, charitable, community, and professional activities shall not be deemed a breach of this Agreement and shall not require prior consent. 862
Amended and Restated Employment Agreement – City Manager June 18, 2025

2. This Agreement shall not be interpreted to prohibit Employee from making passive personal investments or conducting private business affairs if those activities do not materially interfere with the services required under this Agreement.

3. All data, studies, reports and other documents prepared by Employee while performing his duties during the term of this Agreement shall be furnished to and become the property of the City, without restriction or limitation on their use.

D. During the course of employment or at any other time, Employee agrees not to disclose, communicate, use to the detriment of the City or for the benefit of any other person (including Employee) or misuse in any way any confidential information or data concerning City. Employee acknowledges and agrees that all such confidential information received by Employee will be received in confidence and as a fiduciary of the City.

Section 2: Term
A. Employee agrees to serve at the pleasure of the Council, at will, and without any fixed term.

B. Nothing in this agreement shall prevent, limit or otherwise interfere with the right of the Council to terminate the services of Employee at any time, subject only to the provisions set forth in Section 3 of this agreement. Notwithstanding the forgoing, during the period beginning with the date a new City Council member takes the oath of office and ending 180 days thereafter, Employer may not terminate Employee except "For Cause", as defined in paragraph C in Section 3 below.

C. Nothing in this agreement shall prevent, limit or otherwise interfere with the right of the Employee to resign at any time from his position with Employer, subject only to the provision set forth in Section 4 of this agreement.

Section 3: Termination and Severance Pay
A. In the event Employee is terminated by the Council during such time that Employee is willing and able to perform his duties under this agreement, other than for one of the reasons described in paragraphs B or C below, then in that event Employer agrees to pay Employee a lump sum cash payment equal to twelve (12) months' aggregate salary and to continue payment of medical insurance premiums for twelve (12) months of the federally mandated COBRA period.

Employee will be allowed to continue medical coverage at his own expense for the remainder of the COBRA period. Receipt of severance pay and continued payment of medical insurance premiums will be contingent on Employee signing a waiver of any claims, known or unknown, against Employer, the City Council, and Employer's officials and employees.

B. In the event Employee is asked to resign, or the parties agree that Employee’s voluntary resignation is desired, then Employer agrees to pay Employee a lump sum cash payment equal to twelve (12) months' aggregate salary and to continue payment of medical insurance premiums for twelve (12) months of the federally mandated COBRA period. Employee will be allowed to continue medical coverage at his own expense for the remainder of the COBRA period. Receipt of severance pay and continued payment of medical insurance premiums will be contingent on Employee signing 863
Amended and Restated Employment Agreement – City Manager June 18, 2025

a waiver of any claims, known or unknown, against Employer, the City Council, and Employer's officials and employees.

C. In the event the Employee is terminated for cause, then Employee shall be entitled to only the compensation accrued up to the date of termination and such other termination benefits and payments as may be required by law, and Employer shall have no obligation to pay the aggregate severance sum designated in the above paragraphs A or B. For purposes of this Agreement, "For Cause" termination shall include the following reasons: (i) conviction of a felony or other crime involving moral turpitude; (ii) fraud, material dishonesty; (iii) willful or persistent failure to carry out Employee's duties; (iv) gross negligence, or misconduct; (v) engaging in unlawful discrimination or harassment of employees or any third Party while on City premises or time; (vi) death or disability; (vii) civil liability for a violation of a statute or law constituting misconduct in office. For purposes of this Agreement, "Disability" shall mean the Employee's inability, because of physical or mental illness or incapacity or otherwise, to perform his essential duties under this Agreement for a period of 180 days or more in any period of 360 days.

D. In the event Employer at any time during the term of this agreement, other than for reasons described in paragraphs B or C above, reduces the salary or other financial benefits of Employee in a greater percentage than applicable across-the-board reduction for all other management employees of Employer, or in the event Employer refuses, following written notice, to comply with any other provision benefiting Employee herein, then Employee may, at his option, be deemed to be "terminated" at the date of such reduction or such refusal to comply, and will be entitled to the severance pay provisions in the above paragraph A.

Section 4: Resignation
In the event Employee voluntarily resigns his position with Employer, then Employee shall give Employer two months' notice, in advance, unless the parties agree otherwise in writing.

Section 5: Disability
If Employee is permanently disabled or is otherwise unable to perform his duties because of sickness, accident, injury, mental incapacity or health, the provisions set forth in the City personnel rules and the California Family Rights Act and the Family and Medical Leave Act shall apply.

Section 6: Compensation
Effective the beginning of the pay period inclusive of July 1, 2023, Employer agrees to pay Employee for his services rendered pursuant hereto an annual base salary of $276,555 payable in installments at the same time as the other management employees of the Employer are paid. In addition, for Fiscal Year 23/24, Employer agrees to increase Employee’s annual base salary by the same percentage of any general salary increase provided to unrepresented employees (including Executive Management/Management) and such increase will be effective the same pay period as effective for unrepresented employees.

Effective the beginning of the pay period inclusive of June 18, 2025, Employer agrees to pay to Employee for his services rendered pursuant hereto a general salary increase of 3.5% for Fiscal Year 24/25 for a total annual base salary of $294,828 payable in installments at the same time as the other management 864
Amended and Restated Employment Agreement – City Manager June 18, 2025

employees of the Employer are paid. Effective the beginning of the pay period inclusive of July 1, 2025, Employer agrees to pay to Employee for his services rendered pursuant hereto a general salary increase of 3.5% for Fiscal Year 25/26 for a total annual base salary of $305,148 payable in installments at the same time as the other management employees of the Employer are paid.

Section 7: Performance Evaluation
A. The Council shall review and evaluate the performance of the Employee at least annually at a mutually agreeable time. The review and evaluation shall be in accordance with specific criteria developed jointly by Council and Employee. Said criteria may be added or deleted by the Council from time to time in consultation with the Employee. Further, the Mayor may provide the Employee with a summary written statement of the findings of the Council and provide an adequate opportunity for the Employee to discuss his evaluation with the Council. Upon completion of its review of Employee's performance, the parties may agree to an adjustment in Employee's total compensation, which the parties acknowledge will require an amendment to this Agreement.

B. Annually, the Council and Employee shall define such goals and performance objectives that they determine necessary for the proper operation of West Sacramento and in the attainment of the Council's policy objectives and shall further establish a relative priority among those various goals and objectives, said goals and objectives to be reduced to writing. They shall generally be attainable within the time limitations as specified and the annual operating and capital budgets and appropriates provided.

C. In effecting the provisions of this Section, the Council and Employee mutually agree to abide by the provisions of applicable law.

Section 8: Hours of Work
Employer recognizes that Employee must dedicate a great deal of time outside the normal office hours to business of the Employer, and to that end Employee will be allowed to take management leave as set forth in Exhibit A, attached hereto and incorporated herein.

Section 9: Vacation, Sick and Other Leave
A. Employee shall accrue, and have credited to his personal account vacation, sick and other leave as provided in Exhibit A.

Section 10: Disability, Health and Life Insurance
A. Employer agrees to put into force and to make required premium payments for Employee as set forth in Exhibit A.

Section 11: Retirement
A. Employee will be enrolled in the CalPERS 2.5% @ 55 plan as set forth in Exhibit A and Employee will pay the 8% employee share of the rate.
865
Amended and Restated Employment Agreement – City Manager June 18, 2025

B. Employer agrees to execute all necessary agreements provided by ICMA Retirement Corporation (ICMA-RC) for Employer's continued participation in ICMA-RC 401A plan as set forth in Exhibit A. The parties shall fully disclose to each other the financial impact of any amendment to the terms of Employee's retirement benefit.

Section 12: Professional Development, Dues and Subscriptions Employer hereby agrees to budget and pay for travel and subsistence expenses of Employee for professional and official travel, meetings, and occasions adequate to continue the professional development ofEmployee and to adequately pursue necessary official functions for Employer, including but not limited to the International City/County Management Association, the California League of Cities, the California Association for Local Economic Development, American Leadership Forum, Urban Land Institute and such other national, regional, state, and local governmental groups and committees thereof which Employee serves as a member.

Employer further agrees to budget and pay for professional dues and subscriptions necessary for his continuation and full participation in national, regional, state and local associations. The amount budgeted for purposes of this section shall be established by the City Council as part of the City’s regular budget process. All amounts in addition to said sum shall require prior Council approval.

Section 13: General Expenses
Employer recognizes that certain expenses of a non-personal and generally job-affiliated nature are incurred by Employee, and hereby agrees to reimburse or to pay said general expenses upon proper submittals pursuant to City policy.

Section 14: Indemnification
To the extent required under state and local law, Employer shall defend, save harmless, and indemnify Employee against any tort, professional liability claim or demand or other legal action, whether groundless or otherwise, arising out of an alleged act or omission occurring in the performance of Employee's duties as City Manager.

Section 15: Bonding
Employer shall bear the full cost of any fidelity or other bonds required of the Employee under any law or ordinance.

Section 16: Other Terms and Conditions of Employment
A. The Council, in consultation with the City Manager, shall fix any such other terms and conditions of employment, as it may determine from time to time, relating to the performance of Employee, provided such terms and conditions are not inconsistent with or in conflict with the provisions of this agreement and are set forth in writing.

B. All provisions of Employer's policies, procedures, code, and regulations relating to vacation and sick leave, retirement and pension system contributions, holidays, and other benefits and working conditions as they now exist or hereafter may be amended, shall apply to Employee as they would to other employees of Employer, in addition to said benefits, 866
Amended and Restated Employment Agreement – City Manager June 18, 2025

enumerated specifically for the benefit of Employee except as herein provided to the extent they are not in conflict with this Agreement.

C. If the City provides (i) paid leave salary to the Employee pending an investigation, (ii) funds for the legal criminal defense of the Employee, or (iii) severance pay to the Employee in accordance with section 3 hereof, then in the event the Employee is convicted of a crime involving an abuse of his office or position as defined in California Government Code Section 53243.4, all such sums paid by the City to the Employee or for the Employee's benefit shall be fully reimbursed to the City by the Employee.

Section 17: Notices
Notices pursuant to this agreement shall be given by deposit in the custody of the United States Postal Service, postage prepaid, addressed as follows:
(1) EMPLOYER: Mayor Martha Guerrero
1110 West Capitol Avenue-3rd Floor
West Sacramento, California 95691
(2) EMPLOYEE: Aaron Laurel
1110 West Capitol Avenue-3rd Floor
West Sacramento, California 95691
Alternatively, notices required pursuant to this agreement may be personally served in the same manner as is applicable to civil judicial practice. Notice shall be deemed given as of the date of personal service or as of the date of deposit of such written notice in the course of transmission in the United States Postal Service.

Section 18: General Provisions
A. The text herein shall constitute the entire agreement between the parties.

B. This agreement shall be binding upon and inure to the benefit of the heirs at law and executors of Employee.

C. If any provision, or any portion thereof, contained in this agreement is held unconstitutional, invalid or unenforceable, the remainder of this agreement, or portion thereof, shall be deemed severable, shall not be affected, and shall remain in full force and effect.

D. All exhibits attached hereto are incorporated herein as part of this agreement as if fully set forth herein.

D. This agreement may not be modified or amended or any of its provisions waived except by a subsequent written agreement executed by each of the parties.

E. Employee and Employer agree and acknowledge that the provisions of this agreement have been- arrived at through negotiation and that each party has had a full and fair opportunity to revise the provisions of this agreement and to have such provisions reviewed by legal counsel, and that 867
Amended and Restated Employment Agreement – City Manager June 18, 2025

both parties agree that they either have had the provisions of this agreement reviewed by legal counsel or have voluntarily chosen not to do so. Employee expressly agrees and acknowledges that the City Attorney was representing solely the Employer regarding this agreement and not Employee.

IN WITNESS WHEREOF, the City Council of West Sacramento has caused this agreement to be signed and executed in its behalf by its Mayor and duly attested by its City Clerk, and the Employee has signed and executed this agreement, both in duplicate, the day and year first above written.

EMPLOYER: EMPLOYEE:
_________________________ ____________________________
Martha Guerrero Aaron Laurel
Mayor City Manager
ATTEST: APPROVED AS TO FORM:
___________________________ ___________________________ Jennifer Cusmir, City Clerk Jeffrey Mitchell, City Attorney Attachments:

Exhibit A: City of West Sacramento City Manager Benefits Summary, Revised 8/2/20236/18/2025 868
City of West Sacramento EXHIBIT A
Benefits Summary

CITY MANAGER
Effective: 07/01/2018
Revised: 11/7/2018
Revised: 10/16/2019
Revised: 7/8/2020
Revised: 5/2/2022
Revised: 8/2/2023
Revised: 6/18/2025
Car Allowance: City shall pay employee $500 per month as a car allowance.

Cellular Phone: City provided phone or stipend as per Administrative Policy II-E-12.

Holidays: Ten (10) set in Personnel Rules and 3.5 floating holidays. Floating holidays are credited each July.

Life Insurance: City pays premium for $1,000,000 term life insurance policy.

Long-Term Disability: City pays premium for Standard LTD program offered to management employees.

Management Leave: Eighty (80) hours per fiscal year. No accumulation. Eighty (80) hours is credited at the beginning of each fiscal year.

Medical, Dental, & Vision
Insurance:

City shall pay 100% of the premiums for coverage for employee and family.

Medical after Retirement: City shall pay 100% of the premiums for medical and dental coverage for employee and family. Vision is offered for up to 18 months (COBRA) and is paid by the retiree.

Money Purchase Plan
(401a):

City contributes 4.5% of base salary, mandatory employee contribution of 5.5%. Contributions to be in equal, proportional amounts each pay period.

Retirement: CalPERS 2.5% @ 55 plan, includes highest thirty-six months for final compensation determination, 1959 Survivor's Benefit (3rd Level) and Unused Sick Leave Credit. Employee pays entire 8% employee contribution.

Salary: Effective the beginning of the pay period inclusive of July 1, 2023:

Base salary of $276,555 annually.

For Fiscal Year 23/24, annual base salary shall be increased by the same percentage of any general salary increase provided to unrepresented employees and be effective the same pay period as effective for unrepresented employees.

Effective the beginning of the pay period inclusive of June 18, 2025:

General Salary Increase of 3.5%.

Effective the beginning of the pay period inclusive of July 1, 2025:

General Salary Increase of 3.5%.

Sick Leave: Accrual rate is eight (8) hours a month.
869
9 Vacation: Accrual per year based on years of employment with the City:
1-5 yrs = 10 days; 6-10 yrs = 15 days; 11-19 yrs = 20 days; 20+ yrs - 25 days. Maximum accumulation = 456 hours per year. Total payoff at separation.

See Personnel Rules for further information on Employer/Employee relations, personnel practices, and terms and conditions of employment.
870

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 18, 2025 ITEM # 26
SUBJECT:

CONSIDERATION OF RESOLUTION 25-71 ADOPTING THE OPERATIONS &

MAINTENANCE (O&M) AND CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGETS FOR FISCAL YEAR 2025/26
INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ ] Council [X] Staff
[ ] Other
Roberta Raper, Director
Finance Department
ATTACHMENT [X] Yes [ ] No [ ] Information [ ] Direction [X] Action

OBJECTIVE
The purpose of this report is to present and seek approval of the proposed Operations and Maintenance (O&M) and Capital Improvement Program (CIP) budget for fiscal year 2025/26.

RECOMMENDED ACTION
Staff respectfully recommends that the City Council:

1. Adopt Resolution 25-71 approving the Operations & Maintenance and Capital Improvement Program (CIP) midyear budget for FY 2025/26;

2. Approve the amended Authorized Positions List (APL); and

3. Approve the amended Salary Schedule.

BACKGROUND
Historically, the City Council has adopted a biennial budget every two years. This approach provided efficiencies by consolidating the often lengthy and detailed budgeting process into a biennial cycle. However, recent years have shown significant changes occurring between the adoption of the budget and the second year of the cycle.

As a result, the City has needed to request midyear and midterm adjustments annually, particularly since the onset of the pandemic.

Given the ongoing economic volatility at the federal and state levels, which is impacting our local economy and revenue sources, coupled with inflation, tariffs, and other market pressures driving up operational costs, staff is recommending the adoption of an annual budget for FY 2025/26. This adjustment will allow for more flexibility in response to these fluctuations and help ensure that the budget reflects the current financial landscape.

Furthermore, the implementation of our new budgeting system provides advanced features such as scenario planning and forecasting, making an annual budget more beneficial and better aligned with the system’s capabilities.

This report provides a high-level summary of the City's overall budget position. More detailed data, supporting the summary figures, is available in the attachments. Attachment 1 offers an in-depth update of the General Fund, including budget-to-actual comparisons and projections for FY 2024/25, as well as projected capacity to fund expenses in FY 2025/26.

The Analysis section presents an overview of the General Fund and tax measure fund budgets, outlines the proposed budget for FY 2025/26, and provides a summary of the supplemental budget proposals for consideration, with more granular information provided in the attachments.

It is important to note that the budget presented for consideration tonight is primarily a “status quo” budget, meaning that it includes revenue projections based on current services and historical trends, and it includes expense appropriations to continue to provide the same services tomorrow as we are providing today, at tomorrow’s expected cost.

New programs, positions, or services, as well as one-time expenses, capital project funding, and significant increases to the existing budget are requested by staff through supplemental budget requests in the form of Decision Packages for operations and maintenance (O&M) costs, and CIP requests for Capital Improvement (infrastructure) Projects. The proposed budget includes very few supplemental requests and is limited to those that are necessary to consider now for costs intended to be incurred immediately. All other supplemental 871
Consideration of Resolution 25-71 Adopting the FY 2025/26 O&M and CIP Budgets June 18, 2025

requests will be evaluated and proposed to Council as part of the supplemental budget process, planned for Council consideration in the Fall.

ANALYSIS
General Fund
The City’s General Fund budget is projected to end with a surplus for FY 2024/25, meaning the General Fund expects to end with higher revenues than expenditures for the fiscal year. Due to revenues that are projected to come in half a million higher than budget, coupled with approximately $1.2 million in labor budget savings and an original budgeted surplus expected of $878,188, staff is projecting a budget surplus of nearly $2.6 million for FY 2024/25. Table 1 summarizes General Fund budgeted and projected actual revenues and expenses for the current fiscal year which ends June 30, 2025.

Table 1: Projected FY 24/25 Surplus
The proposed General Fund revenue budget for FY 2025/26 is $86.6 million, reflecting an increase of approximately $1.2 million or 1.4% compared to the FY 2024/25 adopted budget of $85.4 million. This modest year-over-year growth reflects both continued economic resilience and a realistic outlook on volatile or one-time revenue sources (i.e., sales tax). The proposed expenditure budget totals $84.2 million, leaving a projected surplus (revenues over expenses) of $2.4 million before considering supplemental budget requests or cost impacts of current and planned labor negotiations, as shown in Table 2. Additional details and explanation are included in Attachment 1.

Table 2: Proposed FY 2025/26 General Fund Budget Operating Surplus before supplemental adjustments This report recommends Council approval of $1.3 million in ongoing O&M budget adjustments, including the cost allocation impacts of those adjustments. The primary impact comes from a single adjustment proposing the General Fund re-start contributing a portion of the subsidy to the Lighting & Landscape district in the north area of the City. Due to significant increases in utility costs, the costs are increasing faster than Measure K revenues, resulting in a structural deficit within the Measure K fund. DP-914 proposes to move $900,000 of the proposed $1.5 million annual subsidy from Measure K to the General Fund. When these adjustments are accounted for, the net General Fund revenue surplus is expected to be $1,106,128 for FY 2025/26, as shown in Table 3.

General Fund
FY 2024/25
Adopted
FY 2024/25
Projected Difference
Revenues $ 85,401,766 $ 85,903,144 $ 501,378
Expenses $ 84,523,578 $ 83,321,652 $ (1,201,926)
Net Surplus/Deficit $ 878,188 $ 2,581,492 $ 1,703,304
General Fund
FY 2024/25
Adopted
FY 2025/26
Proposed Budget Chg
Revenues $ 85,401,766 $ 86,615,903 1.4%
Expenses $ 84,523,578 $ 84,185,571 -0.4%
Net Surplus/Deficit $ 878,188 $ 2,430,332
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Consideration of Resolution 25-71 Adopting the FY 2025/26 O&M and CIP Budgets June 18, 2025

Table 3: General Fund Operating Surplus After Proposed Supplemental Budget Adjustments Some of the proposed supplemental budget expenses are one-time costs such as CIP projects that are measured against the City’s one-time fund balance. As shown in Table 4, the City’s available fund balance is estimated at $5,254,992. The sum of the one-time requests being proposed at this time is $2,192,671. Council approval of the one-time requests described in this report would leave an ending fund balance of $3,062,321.

This balance would be available to fund additional one-time supplemental requests in the Fall.

Table 4: General Fund Ending Balance if Proposed One-Time Budget Adjustments are Approved The General Fund, after funding the proposed FY 2025/26 budget, including the limited supplemental requests, is expected to end the fiscal year with a net surplus of $1.1 million and an available fund balance of just over $3.0 million.

It is important to acknowledge that while the base budget for FY 2025/26 is balanced, there are current and upcoming benefits updates for employee groups, as well as additional supplemental budget requests for approval consideration by Council in the Fall that would require the use of the available fund balance.

Measure O
In May 2024, to further implement the General Fund Sustainability Strategy adopted in November 2021 to create capacity to focus on priority issues like employee recruitment and retention, and operational gaps in Public Safety, Public Works, and Parks & Recreation departments, the City Council adopted Ordinance 24-7 and Resolution 24-52, placing a one cent transactions and use tax (TUT) on the ballot for consideration by voters.

The ballot language for Measure O asked:

To rebuild roads and repair potholes, increase police and fire protection, recruit and retain public safety personnel, maintain parks and trails, address homelessness, and keep public spaces safe and clean, shall the City of West Sacramento measure enacting a one cent transactions and use tax (sales tax) providing approximately 20 million dollars annually for general government use, until ended by voters, with all funds locally controlled and subject to independent financial audits and public spending disclosures, be adopted?
Measure O was approved by voters in November and went into effect April 1, 2025. The first revenues will be received by the City later this month, and staff and Council have already begun the preparations to spend the funds on the intended uses right away. Measure O intends to address general fund budgetary challenges and the need to increase staffing levels in the City’s public safety and operations/maintenance departments to provide FY 2025/26
Proposed
ORIGINAL SURPLUS/(DEFICIT) $ 2,430,332
Total Cost of Ongoing Requests 1,324,203
O&M Requests 1,020,320
Cost Allocation (Estimate) 303,883
PROJECTED SURPLUS/(DEFICIT) $ 1,106,128

GENERAL FUND ONGOING
FY 2025/26
Proposed
AVAILABLE FUND BALANCE $ 5,254,992
Total Cost of One-Time Requests 2,192,671
O&M One-Time 167,500
CIP 2,025,000
Cost Allocation (Estimate) 171
ENDING BALANCE $ 3,062,321

GENERAL FUND ONE-TIME
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Consideration of Resolution 25-71 Adopting the FY 2025/26 O&M and CIP Budgets June 18, 2025

more robust, frequent, and high-quality service levels as well as the need for additional funding to maintain the City’s roadways and other infrastructure for which grant funds are typically not available.

As part of the FY 2024/25 midyear budget in March 2025, the City Council received a five-year proposed spending plan for Measure O, approved appropriations for FY 2024/25, and approved 39 new positions to be funded by Measure O, including 18 positions which are effective with the new fiscal year starting July 1, 2025.

Most of the supplemental requests included in this budget report are intended to implement appropriations for FY 2025/26 for the Measure O programs presented in March.

The Measure O fund anticipates approximately $20 million in sales tax revenues for FY 2025/26. Ongoing expenses proposed in FY 2025/26 total $8.2 million to cover staffing costs for the 39 positions approved in March as well as the general support cost allocation for the Measure O fund.

Supplemental requests for the Measure O fund are intended to appropriate funds to cover the costs identified in year 2 of the five-year Measure O plan presented to Council in March. One-time requests total $10,653,400 for FY 2025/26, of which, $9.5 million is proposed toward two CIP projects, the Parks, Fixtures, Furnishings, Equipment and Turf Replacement project and the Pavement Rehabilitation and Reconstruction Program project.

Ongoing appropriations of $3.5 million are proposed to fund operations costs for the new positions as well as maintenance budgets for the Road Response and Park Maintenance crews. For FY 2025/26, available revenues total $20.1 million to fund proposed expenses of $22.4 million, utilizing a portion of the $15 million loan from the Measure V fund approved by Council in March. Council approval of the one-time requests described in this report would leave an available fund balance of $483,272 at the end of fiscal year 2025/26.

Table 5: Measure O Anticipated Revenues and Proposed Expenses Attachment 2 provides more details about Measure O, including proposed expenditure budgets by department/category.

Tax Measure Funds
Existing ballot measure funds continue to be an engine for quality-of-life improvements in the City of West Sacramento. Revenues in these funds are projected to end lower than originally expected, as shown in Table 6 below. However, with the approval of Decision Package 914 which requests to fund a portion of the Lighting & Landscape District subsidy with General Fund, staff projects that all ballot measure funds will end FY 2025/26 with positive fund balances.

Table 6: Ballot Measure Funds Net Position and Ending Balance Measure O Fund
FY 2025/26
Proposed
Revenues $ 20,108,816
Expenses 22,387,095
Net Surplus/Deficit $ (2,278,279)
Beginning Available Balance 2,761,551
ENDING BALANCE $ 483,272
Ballot Measure
FY 2025/26 Projected
Surplus/(Deficit)
Projected
FY 2025/26 Ending
Balance
Measure K (Fund 108) $ 222,276 $ 1,125,790
Measure V (Fund 109) $ 5,027,204 $ 10,824,295
Measure E (Fund 110) $ 609,051 $ 511,713
Measure N (Fund 111)* $ (557,948) $ 425,915
Measure O (Fund 112) $ 8,375,121 $ 483,272
*Planned use of fund balance for one-time expenditures approved by Council in April 2024. 874
Consideration of Resolution 25-71 Adopting the FY 2025/26 O&M and CIP Budgets June 18, 2025

The ballot measure funds are an indispensable aid as the Council strives to align City programs, projects and services with the needs of a growing community. Expenditures totaling $38,485,105 are proposed across these funds in FY 2025/26 for annual O&M costs for the voter approved categories of funding, as well as several projects, including road rehabilitation and park upgrade/maintenance projects and a traffic signal replacement.

Analyses of past year uses of ballot measure funds is available on the City’s website at https://wsac.city/accountability.

Proposed Budget for FY 2025/26 Across All Funds
The FY 2025/26 total proposed budget for all funds includes $285 million in revenues to fund $252 million in expenses, resulting in an overall projected net surplus (revenues minus expenses) of $33 million on a Citywide basis, prior to consideration of supplemental budget requests.

Table 7: All Funds Revenues, Expenses, Net Surplus for FY 2025/26 Chart 1: FY 2025/26 Total All Funds Revenues and Expenses Proposed supplemental budget requests include the addition of four (4) new positions, including a second Assistant City Manager position and three positions in the Capital Projects Department that are needed to implement the planned Measure O, EIFD and IFD capital projects over the next three years to meet legal spending requirements. These three positions are fully funded by charging time to projects. Two position reclassifications are proposed by Human Resources to better align the job title and salary to duties performed, and minor modifications are proposed to three existing positions.

FY 2025/26 supplemental budget requests propose increased revenues of $100,000 in the Parking Fund and $1,019,009 in interfund transfers and work order reimbursement revenues to fund $16,675,000 in capital projects, $5,568,346 in ongoing annual expenses, and $1,519,920 of in one-time operating expenditures across all City funds. The net impact of these requests is $18,194,920 in one-time appropriations and $4,449,337 in ongoing annual net spending.

TOTAL - ALL FUNDS
FY 2025/26
Proposed
Revenues $ 284,569,576
Expenses 251,596,488
Net Surplus/Deficit $ 32,973,088
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Consideration of Resolution 25-71 Adopting the FY 2025/26 O&M and CIP Budgets June 18, 2025

Table 7: Supplemental Budget Proposals
The attachments to this report provide more detailed information for the supplemental budget proposals. A proposed budget book, including a full budget report by cost center, fund and spending category prior to adoption of supplemental proposals, the supplemental proposals by category and fund, and the anticipated net impact and ending fund balance for each City fund is included as an Exhibit to the Resolution.

After approval of proposed FY 2025/26 budget, all City funds are balanced (some with planned use of fund balance for one-time projects), restricted funds are used for eligible purposes, and progress is made toward maintaining service levels and competitive pay for employees.

As the economy continues to fluctuate, sales tax revenues are projected to continue to remain flat or experience slight reduction, and expenses continue to climb, staff continue to identify and address existing operating gaps, ensuring long-term fiscal sustainability for all funds, and growing service levels through strategic use of Measure O and other funding sources. In doing so, staff strives to ensure that the City continues to balance fiscal responsibility with its commitment to city employees and services, to remain prepared for both current and future financial needs.

Environmental Considerations
This action is not a project that is subject to CEQA because it is not an activity that may cause either a direct or reasonably foreseeable indirect physical change in the environment. (Pub. Resources Code, § 21065; CEQA Guidelines §§ 15060(c), 15378(a).)
Commission Recommendation
Not applicable.

Strategic Plan Integration
The City’s mission includes a City government that is financially sound and provides quality services to its residents and visitors. The adoption of a balanced budget that provides necessary services to the community furthers this overall goal.

Alternatives

1. The City Council may adopt the FY 2025/26 budget as presented; or

2. The City Council may propose modifications to the budget and adopt the budget as modified; or

3. The City Council may delay final consideration/adoption of the budget to a special meeting before the end of June 2025.

EXPENSE CATEGORY ONE-TIME ONGOING
Personnel 121,000 975,991
Vehicle Expense 1,107,920 803,710
Supplies & Services 106,000 1,611,253
Debt Service - 1,330,000
Technology & Software 185,000 117,592
Equipment, Capital Outlay - 175,000
Transfer Out - 544,800
Other O&M - 10,000
TOTAL O&M EXPENSES 1,519,920 5,568,346
Capital Projects (CIP) 16,675,000 -
TOTAL EXPENSES 18,194,920 5,568,346
Transfer In - 544,800
Other Revenue - 574,209
TOTAL OFFSETTING REVENUES - 1,119,009
TOTAL REQUESTS, NET OF REVENUES 18,194,920 4,449,337
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Consideration of Resolution 25-71 Adopting the FY 2025/26 O&M and CIP Budgets June 18, 2025

The latter is not recommended as the City has a statutory requirement to adopt a budget by the beginning of the fiscal year, July 1, 2025.

Coordination and Review
The information in this report was coordinated with each City department throughout the budget development process. The final report was reviewed and approved by the City Manager’s Office.

Budget/Cost Impact
The budget and the potential decisions therein are the subject of this report. Impacts on City funds are summarized in the exhibit to resolution 25-71 and throughout this report.

ATTACHMENTS

1. FY 2024/25 General Fund Update

2. Tax Measure Funds Update

3. Supplemental Budget Summary

4. Resolution 25-71 Adopting the FY 2025/26 O&M and CIP Budgets a. FY 2025/26 Proposed Budget

5. Authorized Position List effective 7/1/2025

6. Salary Schedule effective 7/1/2025
877
ATTACHMENT 1 – GENERAL FUND UPDATE
1-1
FY 2024/25 Update
The tables in this Attachment provide the revenue and expenditure budgets and projections by category for FY 2024/25 to determine capacity for FY 2025/26 General Fund budget requests.

The following table also provides the initial revenue and expenditure proposed budgets for the General Fund for FY 2025/26, before considering supplemental budget adjustments proposed for Council adoption at this time.

The General Reserve remains funded at Council approved levels, ending FY 2024/25 at an estimated 17.5% of General Fund annual revenues, or $15,066,645. The Budget Stabilization reserve maintains a balance of $2.7 million, and the Staffing Continuity Reserve has remained untouched at $500,000.

FY 2025/26 Proposed Budget
FY 2025/26 revenues are expected to come in at $86.6 million for the year, a 1.4% increase from the FY 2024/25 revenue budget.

Expenses are projected to total $84.2 million for FY 2025/26, leaving an initially projected surplus for the year of $2.4 million. This surplus would be available to fund updated benefits for employee groups and supplemental budget requests for Council consideration in the fall.

Table 1 provides the General Fund budget and projected actuals, as well as the base budget for FY 2025/26 prior to consideration of supplemental budget adjustments proposed in this report. 878
ATTACHMENT 1 – GENERAL FUND UPDATE
1-2
Table 1 –General Fund Budget and Projections BEFORE Supplemental Adjustments

GENERAL OPERATING FUND

REVENUES BUDGET PROJECTION

BUDGET
(BEFORE SUPP)
Property Tax $ 37,947,303 $ 38,205,484 $ 40,322,025
Sales Tax 26,699,172 $ 25,909,531 $ 26,131,248
Transient Occupancy Tax 2,500,000 $ 2,285,000 $ 2,425,916 Other Taxes 2,355,363 $ 2,812,650 $ 3,024,787
Intergovernmental 325,086 $ 376,508 $ 387,150
Licenses & Permits 410,000 $ 423,825 $ 442,325
Fines & Forfeitures 210,000 $ 181,000 $ 187,500
Charges for Service 2,418,184 $ 2,482,215 $ 2,665,748
Work Order Reimbursement Revenue 5,975,000 $ 5,645,617 $ 6,810,800 Cannabis Revenue 175,000 $ 280,000 $ 280,000
Other Revenues 3,470,579 $ 4,385,235 $ 1,058,850
Transfers In 302,210 $ 302,210 $ 265,685
Measure N Reimbursement 2,613,869 $ 2,613,869 $ 2,613,869 TOTAL ONGOING REVENUES $ 85,401,766 $ 85,903,144 $ 86,615,903

EXPENSES BUDGET PROJECTION
FY 2025/26

BASE BUDGET
Salaries & Wages $ 39,482,602 $ 38,090,125 $ 37,540,431 Pension Expense 10,290,338 $ 10,466,611 $ 11,844,203
OPEB Expense 1,374,436 $ 1,449,147 $ 1,686,175
Other Benefits 6,307,884 $ 6,789,030 $ 7,059,102
Payroll Reimbursement Offset (1,299,865) $ (1,765,056) $ (1,989,910) Operations & Maintenance 9,156,319 $ 9,437,946 $ 8,823,263 Non-Operating 4,202,234 $ 4,528,263 $ 4,979,571
Capital Outlay 913,967 $ 314,028 $ 104,907
Transfers Out 2,198,687 $ 2,448,687 $ 1,763,597
General Support Allocation 11,896,976 $ 11,562,871 $ 12,374,233 TOTAL ONGOING EXPENSES $ 84,523,578 $ 83,321,652 $ 84,185,571 NET ONGOING SURPLUS/(DEFICIT) $ 878,188 $ 2,581,492 $ 2,430,332 FY 2024/25 FY 2025/26

GENERAL ONE-TIME FUND BUDGET PROJECTION
FY 2025/26

BASE BUDGET
One-Time Revenues $ 1,588,407 $ 1,588,407 $ -
One-Time Expenses 15,751,613 15,751,613 1,000,000
NET NONRECURRING SURPLUS/(DEFICIT) $ (14,163,205) $ (14,163,205) $ (1,000,000)

GENERAL FUND TOTAL BUDGET PROJECTION
FY 2025/26

BASE BUDGET
Beginning Fund Balance $ 16,730,577 $ 16,730,577 $ 5,148,864 Net Surplus/(Deficit) (13,285,017) (11,581,713) 1,430,332 ENDING FUND BALANCE $ 3,445,560 $ 5,148,864 $ 6,579,195 879
ATTACHMENT 1 – GENERAL FUND UPDATE
1-3
Table 2 –General Fund Projected Reserve Balances BEFORE Supplemental Adjustments Supplemental Budget Proposals
The largest adjustment to the General Fund is the proposal to fund a portion of the subsidy to the Lighting & Landscaping District to balance the Measure K fund. For many years the General Fund had subsidized the Lighting and Landscape Assessment District, a district established to fund the costs of maintaining and operating lighting and landscaping within most areas located north of the Barge Canal/Deep Water Shop Channel. In November of 2021, as part of the General Fund fiscal sustainability plan, the City Council approved transferring the subsidy from the General Fund to the Measure K fund. Since that time, the cost of operating the L&L District has continued to increase to the point where the cost exceeds the revenues in Measure K. As a result, a portion of this subsidy is proposed to be transferred back to the General Fund to balance the Measure K fund and return the limited one-time capacity that exists within the Measure K fund to contribute to eligible priority projects.

Other adjustments proposed in the General Fund include the addition of three positions in the Capital Projects Department to help support the management and implementation of several projects expected to be funded with Measure O funds, EIFD bonds, and IFD bonds over the next few years. These positions are expected to fully fund their cost through charges to capital projects.

Other requests include increases to the janitorial contract cost, network licensing for extra help staff, permitting software for special events to provide a more user-friendly and efficient process for staff and event permittees alike, and a slight increase in the training budget for Code Enforcement staff.

Total ongoing supplemental budget requests for the General Fund, net of offsetting revenues, are $1,020,320 plus an estimated $303,833 increase in cost allocation to the General Fund based on budget requests in the General Support Services Fund. After funding the ongoing adjustments as proposed in this report, the General Fund is anticipated to sustain a net revenue surplus of $1,106,129 for the fiscal year.

Table 3: FY 2025/26 General Fund Projected Surplus

RESERVES

BALANCE
JULY 1, 2024 JUNE 30, 2025 JUNE 30, 2026
Available Fund Balance $ 16,730,577 $ 5,148,864 $ 6,579,195 Budget Stabilization Reserve 2,665,248 2,662,290 $ 2,768,175 General Reserve (17.35% of GF Annual Revenues) 14,181,049 15,066,645 15,566,645 % of General Fund Revenues 16.6% 17.5% 18.0%
Staffing Continuity Reserve 500,000 500,000 500,000
FY 2025/26
Proposed
ORIGINAL SURPLUS/(DEFICIT) $ 2,430,332
Total Cost of Ongoing Requests 1,324,203
O&M Requests 1,020,320
Cost Allocation (Estimate) 303,883
PROJECTED SURPLUS/(DEFICIT) $ 1,106,129

GENERAL FUND ONGOING
880
ATTACHMENT 1 – GENERAL FUND UPDATE
1-4
One-time requests for FY 2025/26 total $2,192,500, including $2,025,000 in capital project funding, including $375,000 for security enhancements in a West Capitol Avenue parking lot and $1.65 million toward roadway improvements and other public infrastructure in the Washington area. Other one-time requests include the purchase of a pool vehicle for Capital Projects staff, the transfer of police video data to the new service provider, and $15,000 for holiday median décor.

After funding one-time expenses, the General Fund is anticipated to end the fiscal year with a balance of $3,062,321.

Table 4: FY 2025/26 General Fund Available Balance
FY 2025/26
Proposed
AVAILABLE FUND BALANCE $ 5,254,992
Total Cost of One-Time Requests 2,192,671
O&M One-Time 167,500
CIP 2,025,000
Cost Allocation (Estimate) 171
ENDING BALANCE $ 3,062,321

GENERAL FUND ONE-TIME
881
ATTACHMENT 3 – SUPPLEMENTAL BUDGET SUMMARY
3-1
The net impact of supplemental budget proposals is $22.6 million in net City funds. A positive number in the net impact column signifies an increase in expenses. A negative number signifies a net increase in revenue or reduction in expenses for the fund, for example, the negative amount in the Measure K fund signifies a reduction in annual expenses for the fund due to the transfer of a portion of the L&L subsidy to the General Fund (see DP-914). Detail on the supplemental budget requests impacting all City Funds is contained in Exhibit A to Attachment 4.

Table 1 – FY 2025/26 Supplemental Budget Summary
FUND # FUND TITLE POSITIONS
ANNUAL
O&M

ONE-TIME
O&M

CAPITAL

PROJECTS TOTAL REVENUE NET
101 General Fund $ 354,154 $ 1,108,800 $ 15,500 $ - $ 1,478,454 $ 442,634 $ 1,035,820 104 General Support Srv Fund $ 446,512 $ 84,500 $ 75,000 $ - $ 606,012 $ - $ 606,012 105 Budget Stabilization Fund $ - $ 2,300 $ - $ - $ 2,300 $ - $ 2,300 106 Gen Special Purpose C.I. Fund $ 1,450 $ - $ - $ 750,000 $ 751,450 $ - $ 751,450 107 Gen One-Time Money Fund $ - $ - $ 152,000 $ 2,025,000 $ 2,177,000 $ - $ 2,177,000 108 Measure K (Sales Tax) Fund $ - $ (900,000) $ - $ - $ (900,000) $ - $ (900,000) 110 Measure E Fund $ - $ 30,000 $ - $ 400,000 $ 430,000 $ - $ 430,000 112 Measure O Fund $ - $ 3,501,955 $ 1,153,400 $ 9,500,000 $ 14,155,355 $ - $ 14,155,355 207 General Equipment Fund $ - $ 387,500 $ - $ - $ 387,500 $ 412,500 $ (25,000) 215 Storm Water Maint. Fund $ - $ 2,300 $ - $ - $ 2,300 $ 2,300 $ - 219 Parking Improvement Fund $ - $ 265,000 $ - $ - $ 265,000 $ 100,000 $ 165,000 251-9451 AB939 $ - $ 2,900 $ - $ - $ 2,900 $ - $ 2,900
261-9385 Affordable Housing Loans $ - $ 65,000 $ - $ - $ 65,000 $ - $ 65,000 313 General Fund Equipment Leases $ - $ 130,000 $ - $ - $ 130,000 $ 130,000 $ - 506 Water Operating Fund $ - $ 2,300 $ - $ - $ 2,300 $ - $ 2,300 507 Water Capital Projects Fund $ - $ - $ - $ 4,000,000 $ 4,000,000 $ - $ 4,000,000 650 Comm. Dev. Support Services $ - $ 41,800 $ 5,500 $ - $ 47,300 $ - $ 47,300 652 W S Flood Support Fund $ 31,575 $ - $ - $ - $ 31,575 $ 31,575 $ - 653 Environmental Svcs&Sustanabili $ 8,500 $ - $ 118,520 $ - $ 127,020 $ - $ 127,020 TOTAL $ 842,191 $ 4,724,355 $ 1,519,920 $ 16,675,000 $ 23,761,466 $ 1,119,009 $ 22,642,457 882
ATTACHMENT 2 – TAX MEASURE FUNDS
2-1

MEASURE O
On November 5, 2024 the Measure O local transactions and use tax was approved by the requisite number of voters to become operative on April 1, 2025.

The five-year budget proposals for each category of spending in the priority areas of roads, parks, and public safety to implement Measure O was provided to Council on March 19, 2025 as part of the midyear budget report. The City Council adopted the FY 2024/25 appropriations at that time. This report requests approval of the FY 2025/26 appropriations for Measure O spending.

Table 1 shows the revised total revenues and expenses proposed for the Measure O Fund over the next five years.

The Measure O spending plan includes annual ongoing expenses growing to $15.4 million by FY 2028/29 to fund 48 positions, including the nine (9) new firefighter positions recently added to reinstate Engine 45 (once SAFER grant expires), and the annual operating costs of implementing the Council-approved programs, including a dedicated Road Response Crew.

Total Measure O funds of $9.5 million are proposed for CIP projects in FY 2025/26, including $4.5 million for the Pavement Rehabilitation and Reconstruction Program and $5 million toward Park fixtures, equipment, and turf replacement at various parks throughout the City. 883
ATTACHMENT 2 – TAX MEASURE FUNDS
2-2
Table 1: Measure O Updated 5-Year Spending Plan
1 2 3 4 5
2024-2025 2025-2026 2026-2027 2027-2028 2028-2029
MEASURE O REVENUE 5,006,430 $ 20,108,816 $ 20,290,590 $ 20,899,308 $ 21,526,287 $ 3% annual escalator after FY 2026-27 ONGOING EXPENSES 1,361,064 $ 10,169,326 $ 11,295,838 $ 12,519,971 $ 12,895,570 $ Does not include Park Ranger program, currently estimated at $2.5m annually beginning in FY 2026/27 COST ALLOCATION ESTIMATE - $ 1,564,369 $ 1,619,103 $ 2,023,879 $ 2,529,849 $ OPERATING SURPLUS/(DEFICIT) 3,645,367 $ 8,375,121 $ 7,375,649 $ 6,355,458 $ 6,100,868 $ ONE-TIME EXPENSES 3,712,003 $ 1,153,400 $ - $ - $ - $
CIP EXPENSES 12,171,813 $ 9,500,000 $ - $ - $ - $
TOTAL EXPENSES 17,244,879 $ 22,387,095 $ 12,914,941 $ 14,543,850 $ 15,425,419 $ SUBTOTAL SURPLUS/DEFICIT (12,238,449) $ (2,278,279) $ 7,375,649 $ 6,355,458 $ 6,100,868 $ MEASURE V LOAN 15,000,000 $ - $ (1,850,000) $ (1,850,000) $ (1,850,000) $ Debt service for 10-year loan term TOTAL SURPLUS/DEFICIT 2,761,551 $ (2,278,279) $ 5,525,649 $ 4,505,458 $ 4,250,868 $ Allocate any Measure O surplus to CIP road projects & reserves CONTRIBUTION TO RESERVE - $ - $ 2,500,000 $ 634,896 $ 524,573 $ END OF YEAR BALANCE 2,761,551 $ 483,272 $ 3,508,921 $ 7,379,482 $ 11,105,778 $ RESERVE BALANCE - $ - $ 2,500,000 $ 3,134,896 $ 3,659,469 $ RESERVES % of REVENUES 0% 0% 12% 15% 17% MEASURE O IMPLEMENTATION: 5-YEAR PROJE NOTES
884
ATTACHMENT 2 – TAX MEASURE FUNDS
2-3
Table 2: Measure O 5-Year Total Spending by Category
Operations & Maintenance
Operating expenses included in the base Measure O budget include $8.2 million to cover the costs of the 39 positions approved by Council in March, including $1.6 million in estimated cost allocation from the General Support Services fund.

New appropriations to fund the expenses identified in March for FY 2025/26 are requested via Decision Packages (Details in Exhibit A to the Resolution) and explain in more detail the amounts requested and how the funds are intended to be used.

For FY 2025/26, available revenues total $20,108,816 to fund proposed expenses of $22,387,095, utilizing $2,278,279 of the Measure V loan and leaving an available balance of $483,272 at June 30, 2026.

Table 3: Measure O Anticipated Revenues and Proposed Expenses, Ending Fund Balance is $483,272
Table 4 provides a listing of the supplemental budget requests for the Measure O fund for FY 2025/26, with Decision Package (DP) reference numbers for ease of locating the detailed Decision Package in Exhibit A to the Resolution.

Category FY 2024/25 FY 2025/26 TOTAL
Roads $ 4,435,188 $ 4,500,000 $ 8,935,188
Parks & Trails $ 2,561,625 $ 5,000,000 $ 7,561,625
Facilities $ 5,175,000 $ - $ 5,175,000
Total CIP $ 12,171,813 $ 9,500,000 $ 21,671,813
Measure O Fund
FY 2024/25
Proposed
FY 2025/26
Proposed
Revenues $ 20,006,430 $ 20,108,816
Expenses $ 17,244,879 $ 22,387,095
Net Surplus/Deficit $ 2,761,551 $ (2,278,279)
Balance $ 2,761,551 $ 483,272
885
ATTACHMENT 2 – TAX MEASURE FUNDS
2-4
Table 4: Measure O Decision Packages/Supplemental Budget Requests for FY 2025/26 DP # TITLE DEPARTMENT ONE-TIME ONGOING 596 Parks Fence Maintenance and Repairs Parks & Recreation - 75,000 598 Parks Vehicle and Equipment Maintenance Parks & Recreation - 47,500 599 Parks Operations Equipment Replacements Parks & Recreation - 175,000 600 Parks Operations Fleet Vehicle Replacement Parks & Recreation - 262,500 602 Parks Plumbing Maintenance and Repairs Parks & Recreation - 68,500 694 City-Wide Mulch Parks & Recreation - 27,500 695 Landscape Contractor Parks & Recreation - 42,174 696 Playground Chip Refill Parks & Recreation - 18,750 791 Contract for Third Party EMS Training Fire - 20,000 814 Costs for Measure O Approved Positions Police 749,400 131,000 834 Measure O-Road Response Crew Equipment Public Works - 1,200,000 845 Shortfall for Vehicle Upfitting Fire 175,000 - 858 Training Consortium Increase Fire - 10,000 859 Health & Wellness Increase Fire - 11,000 860 On-Call Helicopter/Bulldozer Services Fire - 20,000 861 Physical Therapy Services/Exercise Equipment Maintenance Fire - 45,000 862 Increase to Operations Training Budget Fire - 200,000 863 Ongoing Costs for New Fire Mechanic and Administrative Analyst Fire - 9,470 866 Image Trend and Tablet Command Hardware and Associated Costs Fire 209,000 43,500 871 Measure O - Roads O&M Public Works 20,000 511,561 873 New Fire Type I Pumper Fire - 130,000 875 Vehicle Maintenance - Operations Fire - 350,000 878 Operations Costs for Added Parks Operations Personnel Parks & Recreation - 78,500 886
ATTACHMENT 2 – TAX MEASURE FUNDS
2-5

MEASURE E FUND
The Measure E fund expects revenues of $5,057,204 to fund expenses of $4,405,707 for the fiscal year, leaving a surplus of $651,497 and an available balance of $954,159 to fund supplemental requests.

There is one CIP request for $400,000 to fund a traffic signal replacement at Del Monte and Harbor.

Ongoing annual expense requests include $20,000 in increased funding for homeless services emergency housing funding and $10,000 for a vehicle lease for the Homeless Emergency Housing Program.

After funding these requests, the Measure E fund will end with a surplus of $221,497 and an ending balance of $511,713.

MEASURE K FUND
The Measure K fund expects revenues of $5,147,204 to fund expenses of $5,807,327 leaving a structural deficit (expenses over revenues) of $660,123 for FY 2025/26. The Measure K balance is sufficient to fund this total; however, it cannot sustain this level of annual expenditures. As a result, DP-914 proposes to move $900,000 of the proposed $1.5 million Lighting and Landscape Assessment District annual subsidy from Measure K to the General Fund.

After reducing Measure K expenses by $900,000, the amount proposed to be funded by the General Fund in FY 2025/26, the net surplus for the Measure K fund is $239,877 and the projected balance available for funding priority projects is $1,125,790.

OTHER TAX MEASURE FUNDS
There are no supplemental requests currently for Measure V or Measure N funds. The Measure V fund ending balance of $10.8 million assumes full funding of the previously approved $15 million loan to the Measure O fund; however, those funds will remain in the Measure V account, earning interest, and funds will be transferred each year as Measure O Fund cash flows necessitate.

The Measure N fund includes one-time funding for FY 2025/26 (which is expected to continue for one more year and end after FY 2026/27) of $983,333 for the final two payments toward the motel properties on West Capitol Avenue intended to be used for interim housing. As a result, the fund is experiencing a deficit this fiscal year with planned use of $554,208 of the available fund balance toward this purpose. Measure N is expected to end the year with a balance of $425,915.

Table 4: Ballot Measure Funds FY 2025/26 Proposed Budgets Ballot Measure Revenues Expenditures
Projected
Surplus/
(Deficit)
Projected
Ending
Balance
Measure K (Fund 108) $ 5,147,204 $ 4,907,327 $ 239,877 $ 1,125,790 Measure V (Fund 109) $ 5,027,204 $ - $ 5,027,204 $ 10,824,295 Measure E (Fund 110) $ 5,057,204 $ 4,835,707 $ 221,497 $ 511,713 Measure N (Fund 111)* $ 5,152,204 $ 5,706,412 $ (554,208) $ 425,915 Measure O (Fund 112) $ 20,108,816 $ 22,964,185 $ (2,855,369) $ 483,272 *Planned use of fund balance for one-time expenditures anticipated or previously approved by Council. 887
Authorized Position List 2025/2026
Cover Page
Approved: 6/18/2025
Effective: 7/1/2025
City of West Sacramento
Authorized Position List
Fiscal Year 2025 / 2026
Total Authorized Positions:
496.55
888
Authorized Position List 2025/2026
Capital Projects
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
101-9653Engineering101-9654Inspection Engineering652-9040Flood Protection 101-9651Engineering Administration101-9652Facilities Development104-9657 Real Property Management Grand Total
ADMINISTRATIVE ANALYST I/II/SENIOR 2 1 3
CAPITAL IMPROVEMENT MANAGER 0.25 0.5 0.25 1
CONSTRUCTION & FACILITIES DEVELOPMENT MANAGER 0.5 0.5 1 CONSTRUCTION ADMINISTRATION SPECIALIST 0.5 0.5 1
CONSTRUCTION INSPECTION MANAGER 1 1
CONSTRUCTION INSPECTOR I/II/III 5 5
DIRECTOR OF CAPITAL PROJECTS 1 1
ENGINEER SERIES (ASSISTANT/ASSOCIATE/SENIOR) 8 1 9
ENGINEERING TECHNICIAN I/II/III 1 1
FINANCIAL SPECIALIST 1 1
FLOOD PROTECTION MANAGER 1 1
FLOOD PROTECTION PLANNER 1 1
PRINCIPAL ENGINEER 1 1
PROGRAM MANAGER/SENIOR 1 1
PROGRAM TECHNICIAN I/II 2 2
PROJECT MANAGER I/II/SENIOR 7 7
Grand Total 10.25 7 5 3.5 10.3 1 37.00
889
Authorized Position List 2025/2026
City Manager's Office
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
104-9016City Manager's Office104-9022City Clerk104-9024Human Resources104-9026Community Relations104-9034Information Technology106-9020Economic Development110-9017Kids Home Run Initiative110-9018Smart City Initiatives516-9700Port Administration650-9310Comm Development Admin.104-9021Government Relations104-9035GIS650-9035GISGrand Total ADMINISTRATIVE ANALYST I/II/SENIOR 1 1
ADMINISTRATIVE CLERK I/II/III 1 1
ASSISTANT CITY MANAGER - ADMINISTRATIVE SERVICES 0.62 0.2 0.08 0.1 1 ASSISTANT CITY MANAGER - COMMUNITY INVESTMENT 1 1
CITY CLERK 1 1
CITY MANAGER 0.55 0.2 0.25 1
DATA SERVICES MANAGER 1 1
DEPUTY CITY CLERK I/II/SENIOR 1.925 0.075 2
DEPUTY CITY MANAGER 0.33 0.33 0.34 1
ENGINEERING/GIS TECHNICIAN 2 2
EXECUTIVE ASSISTANT TO THE CITY MANAGER 0.75 0.05 0.2 1 GEOGRAPHICAL INFORMATION SYSTEMS SUPERVISOR 1 1
HOME RUN MANAGER 1 1
HUMAN RESOURCES & PAYROLL TECHNICIAN I/II 5 5
HUMAN RESOURCES ANALYST I/II 1 1
HUMAN RESOURCES MANAGER 1 1
HUMAN RESOURCES SUPERVISOR 1 1
INFORMATION TECHNOLOGY BUSINESS SERVICES MANAGER 1 1
INFORMATION TECHNOLOGY MANAGER 1 1
INFORMATION TECHNOLOGY OPERATIONS MANAGER 1 1
INFORMATION TECHNOLOGY SPECIALIST I/II 4 1 1 2 1 9
PAYROLL ADMINISTRATOR 1 1
PORT GENERAL MANAGER 1 1
PROGRAM MANAGER/SENIOR 1 1 1 3
PROGRAM TECHNICIAN I/II 1 2 3
PUBLIC INFORMATION OFFICER 1 1
TECHNICAL SUPPORT SPECIALIST I/II/III 4 4
Grand Total 4.92 3.925 9 2.33 12.2 0.33 4 1.33 2.625 1 0.34 5 1 48.00 890
Authorized Position List 2025/2026
Community Development
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
101-9130Code Enforcement108-9130Code Enforcement650-9310Comm Development Admin.650-9315Building Inspection650-9321Dev/Traffic Engineering 650-9311Planning106-9311Planning653-9661Sustainability 101-9655Transportation and 106-9655Transportation and Mobility Grand Total
ADMINISTRATIVE ANALYST I/II/SENIOR 1 5 6
ASSISTANT/ASSOCIATE PLANNER 1 1
BUILDING INSPECTOR I/II/SENIOR 2.5 2.5
CHIEF BUILDING OFFICIAL 1 1
CLERK/SENIOR CLERK 1 1
CODE ENFORCEMENT MANAGER 1 1
CODE ENFORCEMENT OFFICER I/II/SENIOR 3 1 4
DEVELOPMENT SERVICES MANAGER 1 1
DIRECTOR OF COMMUNITY DEVELOPMENT 1 1
ENGINEER SERIES (ASSISTANT/ASSOCIATE/SENIOR)* 3 1 4
ENGINEERING ASSISTANT I/II/III** 1 1
PERMIT SERVICES MANAGER 1 1
PERMIT TECHNICIAN I/II 2.5 0.5 1 4
PLANNING MANAGER 1 1
PLANNING TECHNICIAN 1 1
PLANS EXAMINER I/II/SENIOR 1.5 1.5
PRINCIPAL ENGINEER 1 1
SECRETARY 1 1 2
SENIOR PLANNER 2 1 3
SUPERVISING TRANSPORTATION PLANNER 1 1
SUSTAINABILITY MANAGER 1 1
TRANSPORTATION PLANNER SERIES (ASSISTANT/ASSOCIATE/SENIOR) 2 2 Grand Total 5 1 5 8.5 5.5 6 1 6 3 1 42.00
Grand Total 5 1 5 8.5 5.5 6 1 6 3 1 42.00
Note*: 1.0 FTE Engineer Series in 650-9321 may be filled at lower level Engineer Assistant I/II/III or Engineering Technician I/II/III.

Note*: 1.0 FTE Engineer Assistant I/II/III may be filled at lower level Engineering Technician I/II/III. 891
Authorized Position List 2025/2026
Economic Development & Housing
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
106-9020Economic Development219-9328Parking Activities
218-9019Homeless Program218-9810Project Homekey111-9020Eco/Housing Activities Grand Total
ADMINISTRATIVE ANALYST I/II/SENIOR 1 1 2
COMMUNITY INVESTMENT MANAGER 1 1
COMMUNITY INVESTMENT PLANNER SERIES (ASSISTANT/ASSOCIATE) 2 2 COMMUNITY INVESTMENT PRINCIPAL PLANNER 1 1
DIRECTOR OF ECONOMIC DEVELOPMENT & HOUSING 1 1
ECONOMIC DEVELOPMENT MANAGER 1 1
HOUSING MANAGER 1 1
PARKING MANAGER 1 1
PROGRAM MANAGER/SENIOR 1 1 1 3
PROGRAM TECHNICIAN I/II 2 2
SECRETARY 1 1
Grand Total 10 2 1 2 1 16.00
892
Authorized Position List 2025/2026
Finance
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
104-9050Finance Administration104-9051Finance Fiscal Records104-9052Finance Revenue Collections 104-9053 Procurement & Contracting104-9054Budget & Financial Planning Grand Total
ACCOUNTANT I/II/SENIOR 3 3
ACCOUNTING TECHNICIAN I/II/III 2 5 7
ADMINISTRATIVE ANALYST I/II/SENIOR 3 3
ADMINISTRATIVE ASSISTANT 1 1
DIRECTOR OF FINANCE 1 1
FINANCE ANALYST/SENIOR 2 2
FINANCE MANAGER 1 0.2 0.8 2
FINANCE SUPERVISOR 1 1 2
PURCHASING MANAGER 1 1
Grand Total 2 7 6.2 4 2.8 22.00
893
Authorized Position List 2025/2026
Fire
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
101-9153Fire - Hazardous Materials
101-9150Fire - Administration101-9151Fire - Operations101-9152Fire Prevention Services256-9158SAFER - Grant112-9150Fire - Administration112-9151Fire - Operations108-9151Fire - Operations Grand Total
ADMINISTRATIVE ANALYST I/II/SENIOR 1 1 1 3
DEPUTY FIRE CHIEF 1 1
EQUIPMENT MECHANIC I/II 1 1
FINANCIAL SPECIALIST 1 1
FIRE BATTALION CHIEF 4 4
FIRE CAPTAIN 19 19
FIRE CHIEF 1 1
FIRE ENGINEER 18 18
FIRE INSPECTOR/SENIOR 2 2
FIRE MARSHAL 0.9 0.1 1
FIREFIGHTER* 14 9 2 25
PLANS EXAMINER I/II/SENIOR 1 1
Grand Total 3.9 4.1 55 1 9 1 1 2 77.00
Move 9.0 FTE Fire Fighter from 256-9158 to 112-9151 effective 1/1/2028. 894
Authorized Position List 2025/2026
Parks & Recreation
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
101-9500Parks & Recreation Admin101-9510Recreation Activities254-9555Discovery Preschool Program Various Community Facilities Districts (CFD)213-9175Landscape & Lighting 101-9520Parks & Trail Maintenance110-9520Parks & Trail Maintenance112-9500Parks & Recreation Admin112-9520Parks & Trail Maintenance112-9019Homeless Program101-9554Special Events110-9141Homeless Program - PD108-9515Recreation Grand Total
ADMINISTRATIVE ANALYST I/II/SENIOR 2 2
BUSINESS MANAGER 1 1
CHIEF PARKS & GROUNDS WORKER 0.8 3.2 1 1 6
DIRECTOR OF PARKS & RECREATION 1 1
GROUNDSKEEPER 4 1 3 1 1 10
LANDSCAPE INSPECTOR/SENIOR 0.8 0.2 1
PARKS & GROUNDS WORKER/SENIOR 7 2 1 10
PARKS FACILITY MAINTENANCE SUPERVISOR 1 1
PARKS OPERATIONS SUPERINTENDENT 1 1
PARKS PLANNING & DEVELOPMENT MANAGER 1 1
PRESCHOOL SITE SUPERVISOR 0.8 0.8
PRESCHOOL TEACHER 0.75 0.75
PROJECT MANAGER I/II/SENIOR 0.8 0.2 1
RECREATION COORDINATOR 6.56 0.44 7
RECREATION MANAGER 2 2
RECREATION SUPERVISOR I/II 6 6
SECRETARY 1 1
SPECIAL EVENTS SUPERVISOR I/II 1 1
Grand Total 5 14.56 1.55 2.4 0.4 15.2 1 2 6 2 1 2 0.44 53.55 895
Authorized Position List 2025/2026
Police
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
101-9110Police - Administration101-9111Police - Investigations101-9113Police - Patrol108-9111Police - Investigations 101-9112Police - Records101-9114Police - COS111-9110Police - Administration111-9113Police - Patrol101-9117Police - C.L.O. Program101-9116Police - Traffic/Parking Safety112-9111Police - Investigations112-9112Police - Records112-9113Police - Patrol112-9114Police - COS112-9116Police - Traffic/Parking Safety110-9141Homeless Program - PD Grand Total
ADMINISTRATIVE ANALYST I/II/SENIOR 4 2 6
BUSINESS MANAGER 1 1
CALEA COORDINATOR 1 1
CLERK/SENIOR CLERK 1 1
COMMUNITY SERVICES OFFICER I/II/SENIOR 4 2 6
COURT LIAISON OFFICER 0.5 0.5
COURT LIAISON SPECIALIST 0.5 0.5
CRIME ANALYST I/II/SENIOR 1 1
CRIME SCENE INVESTIGATOR I/II/III 2 2
DEPUTY POLICE CHIEF 1 1
FINANCIAL SPECIALIST 1 1
MENTAL HEALTH CLINICIAN 2 2
POLICE CHIEF 1 1
POLICE LIEUTENANT 2 1 2 5
POLICE OFFICER 10 38 1 3 2 6 2 2 64
POLICE RECORDS & PROPERTY MANAGER 1 1
POLICE RECORDS SUPERVISOR 1 1
POLICE RECORDS TECHNICIAN I/II/SENIOR 6 6
POLICE SERGEANT 1 1 8 2 1 1 14
POLICE SERVICES COORDINATOR 1 1
POLICE SUPPORT SERVICES MANAGER 1 1
PROGRAM MANAGER/SENIOR 1 1
PROGRAM TECHNICIAN I/II 1 1 2
PROPERTY/EVIDENCE TECHNICIAN I/II 2 2
SECRETARY 1 1 1 3
YOUTH COUNSELOR 1 1
Grand Total 14 17 52 3 9 4 1 2 1 4 2 1 6 5 3 2 126.00
896
Authorized Position List 2025/2026
Public Works O & M
Approved: 6/18/2025
Effective: 7/1/2025

POSITION
104-9325City Facility Project & Maint108-9205Street Sweeping Maintenance108-9210Road Maintenance201-9205Street Sweeping Maintenance201-9210Road Maintenance215-9230Storm Water Maint-MS4501-9410Sewer Collection506-9610Water Treatment506-9611Water Distribution506-9612Water Backflow Prevention Prg 610-9650Public Works O&M Administration104-9326Fleet Maintenance218-9019Homeless Program108-9515Recreation Center218-9810Project Homekey112-9210Road Maintenance Grand Total
ADMINISTRATIVE ANALYST I/II/SENIOR 2 2
CHIEF FACILITIES MAINTENANCE WORKER 1 1
CHIEF MAINTENANCE WORKER 1 1 1 3 6
CHIEF TREATMENT PLANT MECHANIC 0.5 0.5 1
DIRECTOR OF PUBLIC WORKS OPERATIONS & MAINTENANCE 1 1
ELECTRICAL TECHNICIAN 1 1 2
EQUIPMENT & FACILITIES SUPERINTENDENT 0.5 0.5 1
EQUIPMENT MECHANIC I/II 3 3
FACILITIES MAINTENTANCE WORKER/AIDE/SENIOR 3 1 4
INSTRUMENTATION TECHNICIAN 1 1
MAINTENANCE WORKER/SENIOR 1 1 1 4 2 7 9 2 6 33
PROGRAM TECHNICIAN I/II 1 1
ROAD MAINTENANCE SUPERVISOR 1 1
SECRETARY 2 2
SENIOR WATER TREATMENT PLANT OPERATOR 1 1
STATIONARY ENGINEER 2 1 1 4
TREATMENT PLANT MECHANIC I/II 2 1 3
UTILITIES MAINTENANCE SUPERINTENDENT 0.25 0.25 0.25 0.25 1 WATER METER TECHNICIAN 1 1
WATER TREATMENT PLANT OPERATOR APPRENTICE/II/III 5 5
WATER TREATMENT SUPERINTENDENT 1 1
Grand Total 6.5 1 2 1 4.25 2.25 11.75 10.5 11.25 2 6 3.5 1 1 1 10 75.00 897
Authorized Position List 2025/2026
Summary Amendments
Approved: 6/18/2025
Effective: 7/1/2025
Date Dept Approved By Amendment
7/1/2025 Fire City Council Add 1.0 Equipment Mechanic I/II to 112-9151. 7/1/2025 Capital Projects City Council Eliminate 1.0 FTE Secretary from 652-9040; Add 1.0 Administrative Analyst I/II/Senior to 652-9040; Add 1.0 FTE Project Manager I/II/Senior and

1.0 FTE Program Technician to 101-9652; Add 1.0 FTE Engineer Series (Assistant/Associate/Senior) to 101-9653. 7/1/2025 City Manager's Office City Council
Title change current Assistant City Manager to Assistant City Manager - Administrative Services; Add 1.0 FTE Assistant City Manager - Community Investment to 101-9016; Move 1.0 FTE Engineering Technician I/II/III, 1.0 FTE Engineering GIS Technician and 1.0 FTE IT Specialist I/II from Capital Projects 101-9651 to City Manager's Office 104-9035. Reclassify 1.0 FTE Engineering Technician I/II/II 104-9035 to 1.0 FTE Engineering GIS Technician 104-9035; Change 1.0 FTE IT Specialist I/II from 104-9034 to 650-9035. 7/1/2025 Community Development City Council Reclassify 1.0 FTE Program Technician I/II 653-9661 to Adminstative Analyst I/II/Senior 653-9661. 7/1/2025 Public Works O&M City Council Eliminate unfunded 1.0 FTE Engineering Assistant I/II/II and Traffic Control & Lighting Technician I/II from 101-9112. 7/1/2025 Police City Council
Add 2.0 FTE Police Officer to 112-9116; Add 1.0 FTE Police Officer to 112-9113; Add 2.0 FTE Police Officer to 112-9114; Add 2.0 FTE Police Officer to 112-9111; Add 1.0 FTE Police Sergeant to 112-9116; Add 2.0 FTE Mental Health Clinician to 112-9114; Change 4.0 FTE from 110-9019 to 110-9141.
7/1/2025 Finance City Council Change 1.0 FTE Finance Analyst/Senior to Administrative Analayst I/II/Senior in 104-9053. 7/1/2025 Parks & Recreation City Council
Add 1.0 FTE Parks Planning Development Manager to 112-9500; Add 1.0 FTE Chief Parks & Grounds Worker, 2.0 Parks & Grounds Worker/SR,

3.0 FTE Groundskeeper to 112-9520. Change 1.0 FTE Special Events Supervisor I/II from 101-9500 to 101-9554; Change .44 FTE Recreation Coordinator from 108-9515 to 108-9510
1/1/2028 Fire City Council After SAFER Grant Expiration, move 9.0 FTE Fire Fighter to 112-9151. 898
Title Page City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025
City of West Sacramento
Salary Schedule
Fiscal Year 2025 / 2026

ATTACHMENT 6
899
Battalion Chief's Association City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE

BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM

STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Fire Battalion Chief BCA 7/1/24 $42.4739 $53.1676 $10,307 $12,902 $123,684 $154,824 *Based on 2912 annual hours

ATTACHMENT 6
900
City Manager City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE

BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM

STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I City Manager 6/18/2025 $141.7433 $24,569 $294,826
City Manager 7/1/2025 $146.7043 $25,429 $305,145

ATTACHMENT 6
901
Confidential City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE

EMPLOYEE
GROUP
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Administrative Assistant CONFID 7/1/24 $30.9058 $37.6558 $5,357 $6,527 $64,284 $78,324 $5,357 $5,491 $5,628 $5,769 $5,913 $6,061 $6,213 $6,368 $6,527 Administrative Clerk I CONFID 7/1/24 $22.9904 $28.0154 $3,985 $4,856 $47,820 $58,272 $3,985 $4,085 $4,187 $4,292 $4,399 $4,509 $4,622 $4,738 $4,856 Administrative Clerk II CONFID 7/1/24 $25.3038 $30.8250 $4,386 $5,343 $52,632 $64,116 $4,386 $4,496 $4,608 $4,723 $4,841 $4,962 $5,086 $5,213 $5,343 Administrative Clerk III CONFID 7/1/24 $26.7577 $32.6019 $4,638 $5,651 $55,656 $67,812 $4,638 $4,754 $4,873 $4,995 $5,120 $5,248 $5,379 $5,513 $5,651 Executive Assistant to the City Manager CONFID 7/1/24 $32.8327 $39.9981 $5,691 $6,933 $68,292 $83,196 $5,691 $5,833 $5,979 $6,128 $6,281 $6,438 $6,599 $6,764 $6,933 Human Resources Analyst I CONFID 1/15/25 $38.3250 $46.6904 $6,643 $8,093 $79,716 $97,116 $6,643 $6,809 $6,979 $7,153 $7,332 $7,515 $7,703 $7,896 $8,093 Human Resources Analyst II CONFID 1/15/25 $45.0923 $54.9346 $7,816 $9,522 $93,792 $114,264 $7,816 $8,011 $8,211 $8,416 $8,626 $8,842 $9,063 $9,290 $9,522 Human Resources & Payroll Technician I CONFID 7/1/24 $26.7577 $32.6019 $4,638 $5,651 $55,656 $67,812 $4,638 $4,754 $4,873 $4,995 $5,120 $5,248 $5,379 $5,513 $5,651 Human Resources & Payroll Technician II CONFID 7/1/24 $30.9058 $37.6558 $5,357 $6,527 $64,284 $78,324 $5,357 $5,491 $5,628 $5,769 $5,913 $6,061 $6,213 $6,368 $6,527 Payroll Administrator CONFID 7/1/24 $34.8231 $42.4385 $6,036 $7,356 $72,432 $88,272 $6,036 $6,187 $6,342 $6,501 $6,664 $6,831 $7,002 $7,177 $7,356

ATTACHMENT 6
902
Elected Officials City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE EMPLOYEE
GROUP
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY
MAXIMU
M

MONTHLY

MINIMUM

MONTHLY
MAXIMU
M
ANNUAL

MINIMUM
ANNUAL
MAXIMU
M

STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I City Council Member ELECTED OFFICIAL 12/14/24 $1,600 $19,200 Mayor ELECTED OFFICIAL 12/14/24 $1,600 $19,200

ATTACHMENT 6
903
Executive Management City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE EMPLOYEE
GROUP
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Assistant City Manager - Administrative Services EXECMGM 7/1/25 $98.1750 $119.3148 $17,017 $20,681 $204,204 $248,175 Assistant City Manager - Community Investment EXECMGM 7/1/25 $93.5019 $113.6331 $16,207 $19,696 $194,484 $236,357 Deputy City Manager EXECMGM 1/15/25 $80.1462 $97.3998 $13,892 $16,883 $166,704 $202,592 Director of Capital Projects EXECMGM 7/1/24 $80.1462 $97.3998 $13,892 $16,883 $166,704 $202,592 Director of Community Development EXECMGM 7/1/24 $80.1462 $97.3998 $13,892 $16,883 $166,704 $202,592 Director of Economic Development & Housing EXECMGM 7/1/24 $80.1462 $97.3998 $13,892 $16,883 $166,704 $202,592 Director of Finance EXECMGM 7/1/24 $80.1462 $97.3998 $13,892 $16,883 $166,704 $202,592 Director of Parks & Recreation EXECMGM 7/1/24 $80.1462 $97.3998 $13,892 $16,883 $166,704 $202,592 Director of Public Works Operations & Maintenance EXECMGM 7/1/24 $80.1462 $97.3998 $13,892 $16,883 $166,704 $202,592 Fire Chief EXECMGM 7/1/24 $89.0481 $108.2220 $15,435 $18,758 $185,220 $225,102 Police Chief EXECMGM 7/1/24 $89.0481 $108.2220 $15,435 $18,758 $185,220 $225,102 Port General Manager EXECMGM 7/1/24 $71.2385 $86.5776 $12,348 $15,007 $148,176 $180,081

ATTACHMENT 6
904
Firefighter's Association City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Fire Captain FFA 7/1/25 $35.1676 $41.8022 $8,534 $10,144 $102,408 $121,728 $8,534 $8,747 $8,966 $9,190 $9,420 $9,656 $9,897 $10,144 Fire Engineer FFA 7/1/25 $38.3654 $45.6099 $9,310 $11,068 $111,720 $132,816 $9,310 $9,543 $9,782 $10,027 $10,278 $10,535 $10,798 $11,068 Firefighter FFA 7/1/25 $44.0522 $52.3640 $10,690 $12,707 $128,280 $152,484 $10,690 $10,957 $11,231 $11,512 $11,800 $12,095 $12,397 $12,707 *Based on 2912 annual hours

ATTACHMENT 6
905
Local 39 City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Accounting Technician I LOCAL39 7/1/24 $25.3154 $30.8365 $4,388 $5,345 $52,656 $64,140 $4,388 $4,498 $4,610 $4,725 $4,843 $4,964 $5,088 $5,215 $5,345 Accounting Technician II LOCAL39 7/1/24 $28.4596 $34.6788 $4,933 $6,011 $59,196 $72,132 $4,933 $5,056 $5,182 $5,312 $5,445 $5,581 $5,721 $5,864 $6,011 Accounting Technician III LOCAL39 7/1/24 $30.5885 $37.2750 $5,302 $6,461 $63,624 $77,532 $5,302 $5,435 $5,571 $5,710 $5,853 $5,999 $6,149 $6,303 $6,461 Chief Facilities Maintenance Worker LOCAL39 7/1/24 $37.6846 $45.9115 $6,532 $7,958 $78,384 $95,496 $6,532 $6,695 $6,862 $7,034 $7,210 $7,390 $7,575 $7,764 $7,958 Chief Maintenance Worker (Possess a D3
and/or hired after 7/1/19) LOCAL39 7/1/24 $32.7750 $39.9404 $5,681 $6,923 $68,172 $83,076 $5,681 $5,823 $5,969 $6,118 $6,271 $6,428 $6,589 $6,754 $6,923 Chief Parks & Grounds Worker LOCAL39 7/1/24 $30.5885 $37.2750 $5,302 $6,461 $63,624 $77,532 $5,302 $5,435 $5,571 $5,710 $5,853 $5,999 $6,149 $6,303 $6,461 Chief Treatment Plant Mechanic LOCAL39 7/1/24 $41.6942 $50.8038 $7,227 $8,806 $86,724 $105,672 $7,227 $7,408 $7,593 $7,783 $7,978 $8,177 $8,381 $8,591 $8,806 Clerk LOCAL39 7/1/24 $20.9769 $25.5519 $3,636 $4,429 $43,632 $53,148 $3,636 $3,727 $3,820 $3,915 $4,013 $4,113 $4,216 $4,321 $4,429 Clerk, Senior LOCAL39 7/1/24 $22.8000 $27.7788 $3,952 $4,815 $47,424 $57,780 $3,952 $4,051 $4,152 $4,256 $4,362 $4,471 $4,583 $4,698 $4,815 Electrical Technician LOCAL39 7/1/24 $39.1038 $47.6423 $6,778 $8,258 $81,336 $99,096 $6,778 $6,947 $7,121 $7,299 $7,481 $7,668 $7,860 $8,057 $8,258 Engineering Technician I LOCAL39 7/1/24 $28.7250 $34.9962 $4,979 $6,066 $59,748 $72,792 $4,979 $5,103 $5,231 $5,362 $5,496 $5,633 $5,774 $5,918 $6,066 Engineering Technician II LOCAL39 7/1/24 $32.2212 $39.2596 $5,585 $6,805 $67,020 $81,660 $5,585 $5,725 $5,868 $6,015 $6,165 $6,319 $6,477 $6,639 $6,805 Engineering Technician III LOCAL39 7/1/24 $37.2346 $45.3635 $6,454 $7,863 $77,448 $94,356 $6,454 $6,615 $6,780 $6,949 $7,123 $7,301 $7,484 $7,671 $7,863 Engineering/GIS Technician LOCAL39 7/1/24 $39.0981 $47.6308 $6,777 $8,256 $81,324 $99,072 $6,777 $6,946 $7,120 $7,298 $7,480 $7,667 $7,859 $8,055 $8,256 Equipment Mechanic I LOCAL39 7/1/24 $26.3712 $32.1288 $4,571 $5,569 $54,852 $66,828 $4,571 $4,685 $4,802 $4,922 $5,045 $5,171 $5,300 $5,433 $5,569 Equipment Mechanic II LOCAL39 7/1/24 $28.3558 $34.5519 $4,915 $5,989 $58,980 $71,868 $4,915 $5,038 $5,164 $5,293 $5,425 $5,561 $5,700 $5,843 $5,989 Facilities Maintenance Aide LOCAL39 7/1/24 $19.2231 $23.4173 $3,332 $4,059 $39,984 $48,708 $3,332 $3,415 $3,500 $3,587 $3,677 $3,769 $3,863 $3,960 $4,059 Facilities Maintenance Worker LOCAL39 7/1/24 $29.6538 $36.1269 $5,140 $6,262 $61,680 $75,144 $5,140 $5,268 $5,400 $5,535 $5,673 $5,815 $5,960 $6,109 $6,262 Facilities Maintenance Worker, Senior LOCAL39 7/1/24 $32.6365 $39.7615 $5,657 $6,892 $67,884 $82,704 $5,657 $5,798 $5,943 $6,092 $6,244 $6,400 $6,560 $6,724 $6,892 Groundskeeper LOCAL39 7/1/24 $20.2385 $24.6577 $3,508 $4,274 $42,096 $51,288 $3,508 $3,596 $3,686 $3,778 $3,872 $3,969 $4,068 $4,170 $4,274 Instrumentation Technician LOCAL39 7/1/24 $43.3558 $52.8231 $7,515 $9,156 $90,180 $109,872 $7,515 $7,703 $7,896 $8,093 $8,295 $8,502 $8,715 $8,933 $9,156 Maintenance Worker (2) LOCAL39 7/1/24 $26.0538 $31.7538 $4,516 $5,504 $54,192 $66,048 $4,516 $4,629 $4,745 $4,864 $4,986 $5,111 $5,239 $5,370 $5,504 Maintenance Worker, Senior (2) LOCAL39 7/1/24 $28.8000 $35.0885 $4,992 $6,082 $59,904 $72,984 $4,992 $5,117 $5,245 $5,376 $5,510 $5,648 $5,789 $5,934 $6,082 Parks & Grounds Worker LOCAL39 7/1/24 $24.8077 $30.2308 $4,300 $5,240 $51,600 $62,880 $4,300 $4,407 $4,517 $4,630 $4,746 $4,865 $4,987 $5,112 $5,240 Parks & Grounds Worker, Senior LOCAL39 7/1/24 $27.1269 $33.0519 $4,702 $5,729 $56,424 $68,748 $4,702 $4,820 $4,940 $5,063 $5,190 $5,320 $5,453 $5,589 $5,729 Permit Technician I LOCAL39 7/1/24 $28.4538 $34.6673 $4,932 $6,009 $59,184 $72,108 $4,932 $5,055 $5,181 $5,311 $5,444 $5,580 $5,719 $5,862 $6,009 Permit Technician II LOCAL39 7/1/24 $30.5885 $37.2750 $5,302 $6,461 $63,624 $77,532 $5,302 $5,435 $5,571 $5,710 $5,853 $5,999 $6,149 $6,303 $6,461 Planning Technician LOCAL39 7/1/24 $28.4654 $34.6846 $4,934 $6,012 $59,208 $72,144 $4,934 $5,057 $5,183 $5,313 $5,446 $5,582 $5,722 $5,865 $6,012 Recreation Coordinator LOCAL39 7/1/24 $25.3269 $30.8481 $4,390 $5,347 $52,680 $64,164 $4,390 $4,500 $4,612 $4,727 $4,845 $4,966 $5,090 $5,217 $5,347 Recreation Supervisor I LOCAL39 7/1/24 $31.6327 $38.5385 $5,483 $6,680 $65,796 $80,160 $5,483 $5,620 $5,760 $5,904 $6,052 $6,203 $6,358 $6,517 $6,680 Recreation Supervisor II LOCAL39 7/1/24 $35.1635 $42.8365 $6,095 $7,425 $73,140 $89,100 $6,095 $6,247 $6,403 $6,563 $6,727 $6,895 $7,067 $7,244 $7,425 Revenue Supervisor LOCAL39 7/1/24 $35.1635 $42.8365 $6,095 $7,425 $73,140 $89,100 $6,095 $6,247 $6,403 $6,563 $6,727 $6,895 $7,067 $7,244 $7,425 Secretary LOCAL39 7/1/24 $28.3212 $34.5058 $4,909 $5,981 $58,908 $71,772 $4,909 $5,032 $5,158 $5,287 $5,419 $5,554 $5,693 $5,835 $5,981 Senior Water Treatment Plant Operator LOCAL39 7/1/24 $44.6712 $54.4212 $7,743 $9,433 $92,916 $113,196 $7,743 $7,937 $8,135 $8,338 $8,546 $8,760 $8,979 $9,203 $9,433 Special Events Supervisor I LOCAL39 7/1/24 $31.6327 $38.5385 $5,483 $6,680 $65,796 $80,160 $5,483 $5,620 $5,760 $5,904 $6,052 $6,203 $6,358 $6,517 $6,680 Special Events Supervisor II LOCAL39 7/1/24 $35.1635 $42.8365 $6,095 $7,425 $73,140 $89,100 $6,095 $6,247 $6,403 $6,563 $6,727 $6,895 $7,067 $7,244 $7,425 Stationary Engineer LOCAL39 7/1/24 $35.8962 $43.7308 $6,222 $7,580 $74,664 $90,960 $6,222 $6,378 $6,537 $6,700 $6,867 $7,039 $7,215 $7,395 $7,580 Traffic Control & Lighting Technician I LOCAL39 7/1/24 $31.8173 $38.7635 $5,515 $6,719 $66,180 $80,628 $5,515 $5,653 $5,794 $5,939 $6,087 $6,239 $6,395 $6,555 $6,719 Traffic Control & Lighting Technician II LOCAL39 7/1/24 $37.2346 $45.3635 $6,454 $7,863 $77,448 $94,356 $6,454 $6,615 $6,780 $6,949 $7,123 $7,301 $7,484 $7,671 $7,863 Treatment Plant Mechanic I LOCAL39 7/1/24 $33.8538 $41.2442 $5,868 $7,149 $70,416 $85,788 $5,868 $6,015 $6,165 $6,319 $6,477 $6,639 $6,805 $6,975 $7,149 Treatment Plant Mechanic II LOCAL39 7/1/24 $37.2346 $45.3635 $6,454 $7,863 $77,448 $94,356 $6,454 $6,615 $6,780 $6,949 $7,123 $7,301 $7,484 $7,671 $7,863 Water Meter Technician LOCAL39 7/1/24 $26.3712 $32.1288 $4,571 $5,569 $54,852 $66,828 $4,571 $4,685 $4,802 $4,922 $5,045 $5,171 $5,300 $5,433 $5,569 Water Treatment Plant Apprentice LOCAL39 7/1/24 $29.1577 $35.5154 $5,054 $6,156 $60,648 $73,872 $5,054 $5,180 $5,309 $5,442 $5,578 $5,717 $5,860 $6,006 $6,156 Water Treatment Plant Operator II LOCAL39 7/1/24 $32.9596 $40.1654 $5,713 $6,962 $68,556 $83,544 $5,713 $5,856 $6,002 $6,152 $6,306 $6,464 $6,626 $6,792 $6,962 Water Treatment Plant Operator III LOCAL39 7/1/24 $36.4212 $44.3827 $6,313 $7,693 $75,756 $92,316 $6,313 $6,471 $6,633 $6,799 $6,969 $7,143 $7,322 $7,505 $7,693

SALARY SCHEDULE B

SALARY SCHEDULE A

ATTACHMENT 6
906
Local 39 City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE

BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Accounting Technician I LOCAL39 7/1/24 $25.3673 $30.8365 $4,397 $5,345 $52,764 $64,140 $4,397 $4,617 $4,848 $5,090 $5,345 Accounting Technician II LOCAL39 7/1/24 $28.5288 $34.6788 $4,945 $6,011 $59,340 $72,132 $4,945 $5,192 $5,452 $5,725 $6,011 Accounting Technician III LOCAL39 7/1/24 $30.6635 $37.2750 $5,315 $6,461 $63,780 $77,532 $5,315 $5,581 $5,860 $6,153 $6,461 Chief Facilities Maintenance Worker LOCAL39 7/1/24 $37.7712 $45.9115 $6,547 $7,958 $78,564 $95,496 $6,547 $6,874 $7,218 $7,579 $7,958 Chief Maintenance Worker LOCAL39 7/1/24 $32.3827 $39.3635 $5,613 $6,823 $67,356 $81,876 $5,613 $5,894 $6,189 $6,498 $6,823 Chief Maintenance Worker (Possess a D3
and/or hired after 7/1/19) LOCAL39 7/1/24 $32.8558 $39.9404 $5,695 $6,923 $68,340 $83,076 $5,695 $5,980 $6,279 $6,593 $6,923 Chief Parks & Grounds Worker LOCAL39 7/1/24 $30.6635 $37.2750 $5,315 $6,461 $63,780 $77,532 $5,315 $5,581 $5,860 $6,153 $6,461 Chief Treatment Plant Mechanic LOCAL39 7/1/24 $41.8038 $50.8038 $7,246 $8,806 $86,952 $105,672 $7,246 $7,608 $7,988 $8,387 $8,806 Clerk LOCAL39 7/1/24 $21.0231 $25.5519 $3,644 $4,429 $43,728 $53,148 $3,644 $3,826 $4,017 $4,218 $4,429 Clerk, Senior LOCAL39 7/1/24 $22.8577 $27.7788 $3,962 $4,815 $47,544 $57,780 $3,962 $4,160 $4,368 $4,586 $4,815 Electrical Technician LOCAL39 7/1/24 $39.1904 $47.6423 $6,793 $8,258 $81,516 $99,096 $6,793 $7,133 $7,490 $7,865 $8,258 Engineering Technician I LOCAL39 7/1/24 $28.7885 $34.9962 $4,990 $6,066 $59,880 $72,792 $4,990 $5,240 $5,502 $5,777 $6,066 Engineering Technician II LOCAL39 7/1/24 $32.2962 $39.2596 $5,598 $6,805 $67,176 $81,660 $5,598 $5,878 $6,172 $6,481 $6,805 Engineering Technician III LOCAL39 7/1/24 $37.3212 $45.3635 $6,469 $7,863 $77,628 $94,356 $6,469 $6,792 $7,132 $7,489 $7,863 Engineering/GIS Technician LOCAL39 7/1/24 $39.1846 $47.6308 $6,792 $8,256 $81,504 $99,072 $6,792 $7,132 $7,489 $7,863 $8,256 Equipment Mechanic I LOCAL39 7/1/24 $26.4288 $32.1288 $4,581 $5,569 $54,972 $66,828 $4,581 $4,810 $5,051 $5,304 $5,569 Equipment Mechanic II LOCAL39 7/1/24 $28.4250 $34.5519 $4,927 $5,989 $59,124 $71,868 $4,927 $5,173 $5,432 $5,704 $5,989 Facilities Maintenance Aide LOCAL39 7/1/24 $19.2692 $23.4173 $3,340 $4,059 $40,080 $48,708 $3,340 $3,507 $3,682 $3,866 $4,059 Facilities Maintenance Worker LOCAL39 7/1/24 $29.7231 $36.1269 $5,152 $6,262 $61,824 $75,144 $5,152 $5,410 $5,680 $5,964 $6,262 Facilities Maintenance Worker, Senior LOCAL39 7/1/24 $32.7115 $39.7615 $5,670 $6,892 $68,040 $82,704 $5,670 $5,953 $6,251 $6,564 $6,892 Groundskeeper LOCAL39 7/1/24 $20.2788 $24.6577 $3,515 $4,274 $42,180 $51,288 $3,515 $3,691 $3,876 $4,070 $4,274 Instrumentation Technician LOCAL39 7/1/24 $43.4596 $52.8231 $7,533 $9,156 $90,396 $109,872 $7,533 $7,910 $8,305 $8,720 $9,156 Maintenance Worker LOCAL39 7/1/24 $26.1231 $31.7538 $4,528 $5,504 $54,336 $66,048 $4,528 $4,754 $4,992 $5,242 $5,504 Maintenance Worker, Senior LOCAL39 7/1/24 $28.8635 $35.0885 $5,003 $6,082 $60,036 $72,984 $5,003 $5,253 $5,516 $5,792 $6,082 Parks & Grounds Worker LOCAL39 7/1/24 $24.8654 $30.2308 $4,310 $5,240 $51,720 $62,880 $4,310 $4,526 $4,752 $4,990 $5,240 Parks & Grounds Worker, Senior LOCAL39 7/1/24 $27.1904 $33.0519 $4,713 $5,729 $56,556 $68,748 $4,713 $4,949 $5,196 $5,456 $5,729 Permit Technician I LOCAL39 7/1/24 $28.5173 $34.6673 $4,943 $6,009 $59,316 $72,108 $4,943 $5,190 $5,450 $5,723 $6,009 Permit Technician II LOCAL39 7/1/24 $30.6635 $37.2750 $5,315 $6,461 $63,780 $77,532 $5,315 $5,581 $5,860 $6,153 $6,461 Planning Technician LOCAL39 7/1/24 $28.5346 $34.6846 $4,946 $6,012 $59,352 $72,144 $4,946 $5,193 $5,453 $5,726 $6,012 Recreation Coordinator LOCAL39 7/1/24 $25.3788 $30.8481 $4,399 $5,347 $52,788 $64,164 $4,399 $4,619 $4,850 $5,092 $5,347 Recreation Supervisor I LOCAL39 7/1/24 $31.7019 $38.5385 $5,495 $6,680 $65,940 $80,160 $5,495 $5,770 $6,059 $6,362 $6,680 Recreation Supervisor II LOCAL39 7/1/24 $35.2385 $42.8365 $6,108 $7,425 $73,296 $89,100 $6,108 $6,413 $6,734 $7,071 $7,425 Revenue Supervisor LOCAL39 7/1/24 $35.2385 $42.8365 $6,108 $7,425 $73,296 $89,100 $6,108 $6,413 $6,734 $7,071 $7,425 Secretary LOCAL39 7/1/24 $28.3904 $34.5058 $4,921 $5,981 $59,052 $71,772 $4,921 $5,167 $5,425 $5,696 $5,981 Senior Water Treatment Plant Operator LOCAL39 7/1/24 $44.7750 $54.4212 $7,761 $9,433 $93,132 $113,196 $7,761 $8,149 $8,556 $8,984 $9,433 Special Events Supervisor I LOCAL39 7/1/24 $31.7019 $38.5385 $5,495 $6,680 $65,940 $80,160 $5,495 $5,770 $6,059 $6,362 $6,680 Special Events Supervisor II LOCAL39 7/1/24 $35.2385 $42.8365 $6,108 $7,425 $73,296 $89,100 $6,108 $6,413 $6,734 $7,071 $7,425 Stationary Engineer LOCAL39 7/1/24 $35.9769 $43.7308 $6,236 $7,580 $74,832 $90,960 $6,236 $6,548 $6,875 $7,219 $7,580 Traffic Control & Lighting Technician I LOCAL39 7/1/24 $31.8923 $38.7635 $5,528 $6,719 $66,336 $80,628 $5,528 $5,804 $6,094 $6,399 $6,719 Traffic Control & Lighting Technician II LOCAL39 7/1/24 $37.3212 $45.3635 $6,469 $7,863 $77,628 $94,356 $6,469 $6,792 $7,132 $7,489 $7,863 Treatment Plant Mechanic I LOCAL39 7/1/24 $33.9346 $41.2442 $5,882 $7,149 $70,584 $85,788 $5,882 $6,176 $6,485 $6,809 $7,149 Treatment Plant Mechanic II LOCAL39 7/1/24 $37.3212 $45.3635 $6,469 $7,863 $77,628 $94,356 $6,469 $6,792 $7,132 $7,489 $7,863 Water Treatment Plant Apprentice (Steps 1-4) LOCAL39 7/1/24 $24.0462 $4,168 $50,016 $4,168 $4,376 $4,595 $4,825 Water Treatment Plant Apprentice (Steps 5-9) LOCAL39 7/1/24 $35.5154 $6,156 $73,872 $5,065 $5,318 $5,584 $5,863 $6,156 Water Treatment Plant Operator II LOCAL39 7/1/24 $33.0404 $40.1654 $5,727 $6,962 $68,724 $83,544 $5,727 $6,013 $6,314 $6,630 $6,962 Water Treatment Plant Operator III LOCAL39 7/1/24 $36.5192 $44.3827 $6,330 $7,693 $75,960 $92,316 $6,330 $6,646 $6,978 $7,327 $7,693

ATTACHMENT 6
907
Management City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE EMPLOYEE
GROUP
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Business Manager MGMT 7/1/24 $55.4827 $67.4308 $9,617 $11,688 $115,404 $140,256 Capital Improvement Manager MGMT 7/1/24 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Chief Building Official MGMT 7/1/24 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 City Clerk MGMT 7/1/24 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Code Enforcement Manager MGMT 7/1/24 $55.4827 $67.4308 $9,617 $11,688 $115,404 $140,256 Community Investment Manager MGMT 7/1/24 $58.0731 $70.5750 $10,066 $12,233 $120,792 $146,796 Community Investment Principal Planner MGMT 8/21/24 $58.0731 $70.5750 $10,066 $12,233 $120,792 $146,796 Construction & Facilities Development Manager MGMT 7/1/24 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Construction Inspection Manager MGMT 7/1/24 $50.2731 $61.0962 $8,714 $10,590 $104,568 $127,080 Court Liaison Officer MGMT 7/1/24 $38.3654 $46.6269 $6,650 $8,082 $79,800 $96,984 Data Services Manager MGMT 7/1/24 $52.6558 $63.9923 $9,127 $11,092 $109,524 $133,104 Development Services Manager MGMT 3/19/25 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Economic Development Manager MGMT 7/1/24 $58.0731 $70.5750 $10,066 $12,233 $120,792 $146,796 Equipment and Facilities Superintendent MGMT 7/1/24 $55.4019 $67.3327 $9,603 $11,671 $115,236 $140,052 Finance Manager MGMT 7/1/24 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Finance Supervisor MGMT 7/1/24 $52.6558 $63.9923 $9,127 $11,092 $109,524 $133,104 Fire Marshal MGMT 7/1/24 $61.5577 $74.8096 $10,670 $12,967 $128,040 $155,604 Flood Protection Manager MGMT 8/21/24 $64.0038 $77.7865 $11,094 $13,483 $133,128 $161,796 Flood Protection Planner MGMT 7/1/24 $52.7192 $64.0731 $9,138 $11,106 $109,656 $133,272 Geographical Information Systems Supervisor MGMT 1/15/25 $50.2731 $61.0962 $8,714 $10,590 $104,568 $127,080 Home Run Manager MGMT 7/1/24 $58.0731 $70.5750 $10,066 $12,233 $120,792 $146,796 Housing Manager MGMT 7/1/24 $58.0731 $70.5750 $10,066 $12,233 $120,792 $146,796 Human Resources Manager MGMT 7/1/24 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Human Resources Supervisor MGMT 7/1/24 $52.6558 $63.9923 $9,127 $11,092 $109,524 $133,104 Information Technology Business Services Manager MGMT 7/1/24 $52.6558 $63.9923 $9,127 $11,092 $109,524 $133,104 Information Technology Manager MGMT 1/15/25 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Information Technology Operations Manager MGMT 7/1/24 $55.4019 $67.3327 $9,603 $11,671 $115,236 $140,052 Parking Manager MGMT 7/1/24 $58.0731 $70.5750 $10,066 $12,233 $120,792 $146,796 Parks Facility Maintenance Supervisor MGMT 3/19/25 $50.2731 $61.0962 $8,714 $10,590 $104,568 $127,080 Parks Planning & Development Manager MGMT 3/19/25 $55.4827 $67.4308 $9,617 $11,688 $115,404 $140,256 Parks Operations Superintendent MGMT 7/1/24 $55.4019 $67.3327 $9,603 $11,671 $115,236 $140,052 Permit Services Manager MGMT 7/1/24 $50.2731 $61.0962 $8,714 $10,590 $104,568 $127,080 Planning Manager MGMT 11/6/24 $61.6154 $74.8788 $10,680 $12,979 $128,160 $155,748 Police Records & Property Manager MGMT 3/19/25 $50.2731 $61.0962 $8,714 $10,590 $104,568 $127,080 Police Support Services Manager MGMT 7/1/24 $52.7192 $64.0731 $9,138 $11,106 $109,656 $133,272 Preschool Site Supervisor MGMT 7/1/24 $32.9135 $39.9981 $5,705 $6,933 $68,460 $83,196 Principal Engineer MGMT 7/1/24 $64.0038 $77.7865 $11,094 $13,483 $133,128 $161,796 Program Manager MGMT 7/1/24 $42.4731 $51.6173 $7,362 $8,947 $88,344 $107,364 Public Information Officer MGMT 7/1/24 $52.7192 $64.0731 $9,138 $11,106 $109,656 $133,272 Purchasing Manager MGMT 7/1/24 $52.6558 $63.9923 $9,127 $11,092 $109,524 $133,104 Recreation Manager MGMT 7/1/24 $52.6558 $63.9923 $9,127 $11,092 $109,524 $133,104 Road Maintenance Supervisor MGMT 3/19/25 $50.2731 $61.0962 $8,714 $10,590 $104,568 $127,080 Senior Analyst MGMT 7/1/24 $48.3058 $58.7077 $8,373 $10,176 $100,476 $122,112 Senior Engineer MGMT 7/1/24 $57.9577 $70.4365 $10,046 $12,209 $120,552 $146,508 Senior Finance Analyst MGMT 7/1/24 $50.3365 $61.1712 $8,725 $10,603 $104,700 $127,236 Senior Planner MGMT 7/1/24 $50.3365 $61.1712 $8,725 $10,603 $104,700 $127,236 Senior Program Manager MGMT 7/1/24 $52.7192 $64.0731 $9,138 $11,106 $109,656 $133,272 Senior Project Manager MGMT 7/1/24 $50.2731 $61.0962 $8,714 $10,590 $104,568 $127,080 Senior Transportation Planner MGMT 7/1/24 $50.3365 $61.1712 $8,725 $10,603 $104,700 $127,236 Supervising Transportation Planner MGMT 7/1/24 $55.4827 $67.4308 $9,617 $11,688 $115,404 $140,256 Sustainability Manager MGMT 7/1/24 $55.4827 $67.4308 $9,617 $11,688 $115,404 $140,256 Utilities Maintenance Superintendent MGMT 7/1/24 $55.4019 $67.3327 $9,603 $11,671 $115,236 $140,052

ATTACHMENT 6
908
Management City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025
Water Treatment Plant Superintendent MGMT 7/1/24 $58.0731 $70.5750 $10,066 $12,233 $120,792 $146,796

ATTACHMENT 6
909
Police Officer's Association City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Code Enforcement Officer I POA 5/3/25 $29.6538 $36.1269 $5,140 $6,262 $61,680 $75,144 $5,140 $5,268 $5,400 $5,535 $5,673 $5,815 $5,960 $6,109 $6,262 Code Enforcement Officer II POA 5/3/25 $32.7577 $39.9231 $5,678 $6,920 $68,136 $83,040 $5,678 $5,820 $5,966 $6,115 $6,268 $6,425 $6,586 $6,751 $6,920 Code Enforcement Officer, Senior POA 5/3/25 $36.2019 $44.1058 $6,275 $7,645 $75,300 $91,740 $6,275 $6,432 $6,593 $6,758 $6,927 $7,100 $7,277 $7,459 $7,645 Community Services Officer I POA 5/3/25 $24.3750 $29.7115 $4,225 $5,150 $50,700 $61,800 $4,225 $4,331 $4,439 $4,550 $4,664 $4,781 $4,901 $5,024 $5,150 Community Services Officer II POA 5/3/25 $27.3231 $33.2827 $4,736 $5,769 $56,832 $69,228 $4,736 $4,854 $4,975 $5,099 $5,226 $5,357 $5,491 $5,628 $5,769 Community Services Officer, Senior POA 5/3/25 $30.5885 $37.2750 $5,302 $6,461 $63,624 $77,532 $5,302 $5,435 $5,571 $5,710 $5,853 $5,999 $6,149 $6,303 $6,461 Crime Analyst I POA 5/3/25 $34.9846 $42.6231 $6,064 $7,388 $72,768 $88,656 $6,064 $6,216 $6,371 $6,530 $6,693 $6,860 $7,032 $7,208 $7,388 Crime Analyst II POA 5/3/25 $39.7500 $48.4327 $6,890 $8,395 $82,680 $100,740 $6,890 $7,062 $7,239 $7,420 $7,605 $7,795 $7,990 $8,190 $8,395 Crime Analyst, Senior POA 5/3/25 $44.4462 $54.1500 $7,704 $9,386 $92,448 $112,632 $7,704 $7,897 $8,094 $8,296 $8,503 $8,716 $8,934 $9,157 $9,386 Crime Scene Investigator I POA 5/3/25 $30.4327 $37.0846 $5,275 $6,428 $63,300 $77,136 $5,275 $5,407 $5,542 $5,681 $5,823 $5,969 $6,118 $6,271 $6,428 Crime Scene Investigator II POA 5/3/25 $33.8423 $41.2327 $5,866 $7,147 $70,392 $85,764 $5,866 $6,013 $6,163 $6,317 $6,475 $6,637 $6,803 $6,973 $7,147 Crime Scene Investigator III POA 5/3/25 $37.0038 $45.0808 $6,414 $7,814 $76,968 $93,768 $6,414 $6,574 $6,738 $6,906 $7,079 $7,256 $7,437 $7,623 $7,814 Police Officer POA 5/3/25 $47.8500 $56.8788 $8,294 $9,859 $99,528 $118,308 $8,294 $8,501 $8,714 $8,932 $9,155 $9,384 $9,619 $9,859 Police Records Technician I POA 5/3/25 $23.1692 $28.2231 $4,016 $4,892 $48,192 $58,704 $4,016 $4,116 $4,219 $4,324 $4,432 $4,543 $4,657 $4,773 $4,892 Police Records Technician II POA 5/3/25 $25.5346 $31.1019 $4,426 $5,391 $53,112 $64,692 $4,426 $4,537 $4,650 $4,766 $4,885 $5,007 $5,132 $5,260 $5,391 Police Records Technician, Senior POA 5/3/25 $28.0788 $34.2173 $4,867 $5,931 $58,404 $71,172 $4,867 $4,989 $5,114 $5,242 $5,373 $5,507 $5,645 $5,786 $5,931 Police Sergeant POA 5/3/25 $59.0885 $70.2404 $10,242 $12,175 $122,904 $146,100 $10,242 $10,498 $10,760 $11,029 $11,305 $11,588 $11,878 $12,175 Police Services Coordinator POA 5/3/25 $30.6000 $37.2865 $5,304 $6,463 $63,648 $77,556 $5,304 $5,437 $5,573 $5,712 $5,855 $6,001 $6,151 $6,305 $6,463 Property & Evidence Technician I POA 5/3/25 $27.2596 $33.2077 $4,725 $5,756 $56,700 $69,072 $4,725 $4,843 $4,964 $5,088 $5,215 $5,345 $5,479 $5,616 $5,756 Property & Evidence Technician II POA 5/3/25 $29.9885 $36.5365 $5,198 $6,333 $62,376 $75,996 $5,198 $5,328 $5,461 $5,598 $5,738 $5,881 $6,028 $6,179 $6,333 Youth Counselor POA 5/3/25 $35.8615 $43.6904 $6,216 $7,573 $74,592 $90,876 $6,216 $6,371 $6,530 $6,693 $6,860 $7,032 $7,208 $7,388 $7,573

ATTACHMENT 6
910
Police Manager's City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM

STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Police Lieutenant POLMGT 2/22/25 $75.5135 $91.9962 $13,089 $15,946 $157,068 $191,352 $13,089 $13,416 $13,751 $14,095 $14,447 $14,808 $15,178 $15,557 $15,946

POSITION TITLE BARGAINING
UNIT
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM

STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Police Lieutenant POLMGT 2/22/25 $75.6981 $91.9962 $13,121 $15,946 $157,452 $191,352

SALARY SCHEDULE A

SALARY SCHEDULE B

ATTACHMENT 6
911
Recruit City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE EMPLOYEE
GROUP
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM

STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Fire Recruit RECRUIT 7/1/25 $39.3865 $6,827 $81,924
Police Recruit RECRUIT 5/3/25 $38.2800 $6,635 $79,622

ATTACHMENT 6
912
Safety Management City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE EMPLOYEE
GROUP
SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM

STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Deputy Fire Chief SAFEMGT 11/6/24 $78.2827 $95.1404 $13,569 $16,491 $162,828 $197,892 Deputy Police Chief SAFEMGT 7/1/24 $78.2827 $95.1404 $13,569 $16,491 $162,828 $197,892

ATTACHMENT 6
913
Specialist & Professionals City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE EMPLOYEE GROUP SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Accountant I SPECPROF 7/1/24 $34.8231 $42.4385 $6,036 $7,356 $72,432 $88,272 $6,036 $6,187 $6,342 $6,501 $6,664 $6,831 $7,002 $7,177 $7,356 Accountant II SPECPROF 7/1/24 $40.7250 $49.6212 $7,059 $8,601 $84,708 $103,212 $7,059 $7,235 $7,416 $7,601 $7,791 $7,986 $8,186 $8,391 $8,601 Administrative Analyst I SPECPROF 7/1/24 $34.8462 $42.4673 $6,040 $7,361 $72,480 $88,332 $6,040 $6,191 $6,346 $6,505 $6,668 $6,835 $7,006 $7,181 $7,361 Administrative Analyst II SPECPROF 7/1/24 $42.3577 $51.6173 $7,342 $8,947 $88,104 $107,364 $7,342 $7,526 $7,714 $7,907 $8,105 $8,308 $8,516 $8,729 $8,947 Assistant Community Investment Planner SPECPROF 7/1/24 $34.8462 $42.4673 $6,040 $7,361 $72,480 $88,332 $6,040 $6,191 $6,346 $6,505 $6,668 $6,835 $7,006 $7,181 $7,361 Assistant Engineer SPECPROF 7/1/24 $42.3231 $51.5596 $7,336 $8,937 $88,032 $107,244 $7,336 $7,519 $7,707 $7,900 $8,097 $8,299 $8,506 $8,719 $8,937 Assistant Planner SPECPROF 7/1/24 $34.8462 $42.4673 $6,040 $7,361 $72,480 $88,332 $6,040 $6,191 $6,346 $6,505 $6,668 $6,835 $7,006 $7,181 $7,361 Assistant Transportation Planner SPECPROF 7/1/24 $34.8462 $42.4673 $6,040 $7,361 $72,480 $88,332 $6,040 $6,191 $6,346 $6,505 $6,668 $6,835 $7,006 $7,181 $7,361 Associate Community Investment Planner SPECPROF 7/1/24 $40.7885 $49.6962 $7,070 $8,614 $84,840 $103,368 $7,070 $7,247 $7,428 $7,614 $7,804 $7,999 $8,199 $8,404 $8,614 Associate Engineer SPECPROF 7/1/24 $50.2038 $61.1712 $8,702 $10,603 $104,424 $127,236 $8,702 $8,920 $9,143 $9,372 $9,606 $9,846 $10,092 $10,344 $10,603 Associate Planner SPECPROF 7/1/24 $40.7885 $49.6962 $7,070 $8,614 $84,840 $103,368 $7,070 $7,247 $7,428 $7,614 $7,804 $7,999 $8,199 $8,404 $8,614 Associate Transportation Planner SPECPROF 7/1/24 $40.7885 $49.6962 $7,070 $8,614 $84,840 $103,368 $7,070 $7,247 $7,428 $7,614 $7,804 $7,999 $8,199 $8,404 $8,614 Building Inspector I SPECPROF 7/1/24 $35.8788 $43.7077 $6,219 $7,576 $74,628 $90,912 $6,219 $6,374 $6,533 $6,696 $6,863 $7,035 $7,211 $7,391 $7,576 Building Inspector II SPECPROF 7/1/24 $40.7250 $49.6212 $7,059 $8,601 $84,708 $103,212 $7,059 $7,235 $7,416 $7,601 $7,791 $7,986 $8,186 $8,391 $8,601 CALEA Coordinator SPECPROF 7/1/24 $42.3577 $51.6173 $7,342 $8,947 $88,104 $107,364 $7,342 $7,526 $7,714 $7,907 $8,105 $8,308 $8,516 $8,729 $8,947 Construction Administrative Specialist SPECPROF 7/1/24 $30.9058 $37.6558 $5,357 $6,527 $64,284 $78,324 $5,357 $5,491 $5,628 $5,769 $5,913 $6,061 $6,213 $6,368 $6,527 Construction Inspector I SPECPROF 7/1/24 $35.8788 $43.7077 $6,219 $7,576 $74,628 $90,912 $6,219 $6,374 $6,533 $6,696 $6,863 $7,035 $7,211 $7,391 $7,576 Construction Inspector II SPECPROF 7/1/24 $40.7250 $49.6212 $7,059 $8,601 $84,708 $103,212 $7,059 $7,235 $7,416 $7,601 $7,791 $7,986 $8,186 $8,391 $8,601 Construction Inspector III SPECPROF 7/1/24 $45.0750 $54.9173 $7,813 $9,519 $93,756 $114,228 $7,813 $8,008 $8,208 $8,413 $8,623 $8,839 $9,060 $9,287 $9,519 Court Liaison Specialist SPECPROF 7/1/24 $26.2269 $31.9558 $4,546 $5,539 $54,552 $66,468 $4,546 $4,660 $4,777 $4,896 $5,018 $5,143 $5,272 $5,404 $5,539 Deputy City Clerk SPECPROF 7/1/24 $30.9058 $37.6558 $5,357 $6,527 $64,284 $78,324 $5,357 $5,491 $5,628 $5,769 $5,913 $6,061 $6,213 $6,368 $6,527 Engineering Assistant I SPECPROF 7/1/24 $35.8788 $43.7077 $6,219 $7,576 $74,628 $90,912 $6,219 $6,374 $6,533 $6,696 $6,863 $7,035 $7,211 $7,391 $7,576 Engineering Assistant II SPECPROF 7/1/24 $40.7250 $49.6212 $7,059 $8,601 $84,708 $103,212 $7,059 $7,235 $7,416 $7,601 $7,791 $7,986 $8,186 $8,391 $8,601 Engineering Assistant III SPECPROF 7/1/24 $45.0750 $54.9173 $7,813 $9,519 $93,756 $114,228 $7,813 $8,008 $8,208 $8,413 $8,623 $8,839 $9,060 $9,287 $9,519 Finance Analyst SPECPROF 7/1/24 $45.0923 $54.9346 $7,816 $9,522 $93,792 $114,264 $7,816 $8,011 $8,211 $8,416 $8,626 $8,842 $9,063 $9,290 $9,522 Financial Specialist SPECPROF 7/1/24 $30.9058 $37.6558 $5,357 $6,527 $64,284 $78,324 $5,357 $5,491 $5,628 $5,769 $5,913 $6,061 $6,213 $6,368 $6,527 Fire Inspector SPECPROF 7/1/24 $35.8788 $43.7077 $6,219 $7,576 $74,628 $90,912 $6,219 $6,374 $6,533 $6,696 $6,863 $7,035 $7,211 $7,391 $7,576 Information Technology Specialist I SPECPROF 7/1/24 $37.7077 $45.9346 $6,536 $7,962 $78,432 $95,544 $6,536 $6,699 $6,866 $7,038 $7,214 $7,394 $7,579 $7,768 $7,962 Information Technology Specialist II SPECPROF 7/1/24 $42.3577 $51.6173 $7,342 $8,947 $88,104 $107,364 $7,342 $7,526 $7,714 $7,907 $8,105 $8,308 $8,516 $8,729 $8,947 Landscape Inspector SPECPROF 7/1/24 $35.8788 $43.7077 $6,219 $7,576 $74,628 $90,912 $6,219 $6,374 $6,533 $6,696 $6,863 $7,035 $7,211 $7,391 $7,576 Plans Examiner I SPECPROF 7/1/24 $35.8788 $43.7077 $6,219 $7,576 $74,628 $90,912 $6,219 $6,374 $6,533 $6,696 $6,863 $7,035 $7,211 $7,391 $7,576 Plans Examiner II SPECPROF 7/1/24 $40.7250 $49.6212 $7,059 $8,601 $84,708 $103,212 $7,059 $7,235 $7,416 $7,601 $7,791 $7,986 $8,186 $8,391 $8,601 Police Records Supervisor SPECPROF 7/1/24 $35.9019 $43.7423 $6,223 $7,582 $74,676 $90,984 $6,223 $6,379 $6,538 $6,701 $6,869 $7,041 $7,217 $7,397 $7,582 Preschool Teacher SPECPROF 7/1/24 $19.9038 $24.2538 $3,450 $4,204 $41,400 $50,448 $3,450 $3,536 $3,624 $3,715 $3,808 $3,903 $4,001 $4,101 $4,204 Preschool Teacher/Family Support Specialist SPECPROF 7/1/24 $20.1404 $24.5365 $3,491 $4,253 $41,892 $51,036 $3,491 $3,578 $3,667 $3,759 $3,853 $3,949 $4,048 $4,149 $4,253 Program Technician I SPECPROF 7/1/24 $26.7577 $32.6019 $4,638 $5,651 $55,656 $67,812 $4,638 $4,754 $4,873 $4,995 $5,120 $5,248 $5,379 $5,513 $5,651 Program Technician II SPECPROF 7/1/24 $30.9058 $37.6558 $5,357 $6,527 $64,284 $78,324 $5,357 $5,491 $5,628 $5,769 $5,913 $6,061 $6,213 $6,368 $6,527 Project Manager I SPECPROF 7/1/24 $40.7885 $49.6962 $7,070 $8,614 $84,840 $103,368 $7,070 $7,247 $7,428 $7,614 $7,804 $7,999 $8,199 $8,404 $8,614 Project Manager II SPECPROF 7/1/24 $45.0981 $54.9404 $7,817 $9,523 $93,804 $114,276 $7,817 $8,012 $8,212 $8,417 $8,627 $8,843 $9,064 $9,291 $9,523 Senior Accountant SPECPROF 7/1/24 $45.0750 $54.9173 $7,813 $9,519 $93,756 $114,228 $7,813 $8,008 $8,208 $8,413 $8,623 $8,839 $9,060 $9,287 $9,519 Senior Building Inspector SPECPROF 7/1/24 $45.0750 $54.9173 $7,813 $9,519 $93,756 $114,228 $7,813 $8,008 $8,208 $8,413 $8,623 $8,839 $9,060 $9,287 $9,519 Senior Deputy City Clerk SPECPROF 7/1/24 $34.8231 $42.4385 $6,036 $7,356 $72,432 $88,272 $6,036 $6,187 $6,342 $6,501 $6,664 $6,831 $7,002 $7,177 $7,356 Senior Fire Inspector SPECPROF 7/1/24 $40.7712 $49.6788 $7,067 $8,611 $84,804 $103,332 $7,067 $7,244 $7,425 $7,611 $7,801 $7,996 $8,196 $8,401 $8,611 Senior Landscape Inspector SPECPROF 7/1/24 $40.7712 $49.6788 $7,067 $8,611 $84,804 $103,332 $7,067 $7,244 $7,425 $7,611 $7,801 $7,996 $8,196 $8,401 $8,611 Senior Plans Examiner SPECPROF 7/1/24 $45.0750 $54.9173 $7,813 $9,519 $93,756 $114,228 $7,813 $8,008 $8,208 $8,413 $8,623 $8,839 $9,060 $9,287 $9,519 Technical Support Specialist I SPECPROF 7/1/24 $26.7519 $32.5962 $4,637 $5,650 $55,644 $67,800 $4,637 $4,753 $4,872 $4,994 $5,119 $5,247 $5,378 $5,512 $5,650 Technical Support Specialist II SPECPROF 7/1/24 $30.9058 $37.6558 $5,357 $6,527 $64,284 $78,324 $5,357 $5,491 $5,628 $5,769 $5,913 $6,061 $6,213 $6,368 $6,527 Technical Support Specialist III SPECPROF 7/1/24 $35.9019 $43.7423 $6,223 $7,582 $74,676 $90,984 $6,223 $6,379 $6,538 $6,701 $6,869 $7,041 $7,217 $7,397 $7,582

SALARY SCHEDULE B

ATTACHMENT 6
914
Specialist & Professionals City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025

POSITION TITLE EMPLOYEE GROUP SALARY

EFFECTIVE
HOURLY

MINIMUM
HOURLY

MAXIMUM

MONTHLY

MINIMUM

MONTHLY

MAXIMUM
ANNUAL

MINIMUM
ANNUAL

MAXIMUM STEP A STEP B STEP C STEP D STEP E STEP F STEP G STEP H STEP I Accountant I SPECPROF 7/1/24 $34.9096 $42.4385 $6,051 $7,356 $72,612 $88,272 $6,051 $6,354 $6,672 $7,006 $7,356 Accountant II SPECPROF 7/1/24 $40.8231 $49.6212 $7,076 $8,601 $84,912 $103,212 $7,076 $7,430 $7,801 $8,191 $8,601 Administrative Analyst I SPECPROF 7/1/24 $34.9327 $42.4673 $6,055 $7,361 $72,660 $88,332 $6,055 $6,358 $6,676 $7,010 $7,361 Administrative Analyst II SPECPROF 7/1/24 $42.4673 $51.6173 $7,361 $8,947 $88,332 $107,364 $7,361 $7,729 $8,115 $8,521 $8,947 Assistant Community Investment Planner SPECPROF 7/1/24 $34.9327 $42.4673 $6,055 $7,361 $72,660 $88,332 $6,055 $6,358 $6,676 $7,010 $7,361 Assistant Engineer SPECPROF 7/1/24 $42.4154 $51.5596 $7,352 $8,937 $88,224 $107,244 $7,352 $7,720 $8,106 $8,511 $8,937 Assistant Planner SPECPROF 7/1/24 $34.9327 $42.4673 $6,055 $7,361 $72,660 $88,332 $6,055 $6,358 $6,676 $7,010 $7,361 Assistant Transportation Planner SPECPROF 7/1/24 $34.9327 $42.4673 $6,055 $7,361 $72,660 $88,332 $6,055 $6,358 $6,676 $7,010 $7,361 Associate Community Investment Planner SPECPROF 7/1/24 $40.8865 $49.6962 $7,087 $8,614 $85,044 $103,368 $7,087 $7,441 $7,813 $8,204 $8,614 Associate Engineer SPECPROF 7/1/24 $50.3250 $61.1712 $8,723 $10,603 $104,676 $127,236 $8,723 $9,159 $9,617 $10,098 $10,603 Associate Planner SPECPROF 7/1/24 $40.8865 $49.6962 $7,087 $8,614 $85,044 $103,368 $7,087 $7,441 $7,813 $8,204 $8,614 Associate Transportation Planner SPECPROF 7/1/24 $40.8865 $49.6962 $7,087 $8,614 $85,044 $103,368 $7,087 $7,441 $7,813 $8,204 $8,614 Building Inspector I SPECPROF 7/1/24 $35.9538 $43.7077 $6,232 $7,576 $74,784 $90,912 $6,232 $6,544 $6,871 $7,215 $7,576 Building Inspector II SPECPROF 7/1/24 $40.8231 $49.6212 $7,076 $8,601 $84,912 $103,212 $7,076 $7,430 $7,801 $8,191 $8,601 CALEA Coordinator SPECPROF 7/1/24 $42.4673 $51.6173 $7,361 $8,947 $88,332 $107,364 $7,361 $7,729 $8,115 $8,521 $8,947 Construction Administrative Specialist SPECPROF 7/1/24 $30.9808 $37.6558 $5,370 $6,527 $64,440 $78,324 $5,370 $5,638 $5,920 $6,216 $6,527 Construction Inspector I SPECPROF 7/1/24 $35.9538 $43.7077 $6,232 $7,576 $74,784 $90,912 $6,232 $6,544 $6,871 $7,215 $7,576 Construction Inspector II SPECPROF 7/1/24 $40.8231 $49.6212 $7,076 $8,601 $84,912 $103,212 $7,076 $7,430 $7,801 $8,191 $8,601 Construction Inspector III SPECPROF 7/1/24 $45.1788 $54.9173 $7,831 $9,519 $93,972 $114,228 $7,831 $8,223 $8,634 $9,066 $9,519 Court Liaison Specialist SPECPROF 7/1/24 $26.2904 $31.9558 $4,557 $5,539 $54,684 $66,468 $4,557 $4,785 $5,024 $5,275 $5,539 Deputy City Clerk SPECPROF 7/1/24 $30.9808 $37.6558 $5,370 $6,527 $64,440 $78,324 $5,370 $5,638 $5,920 $6,216 $6,527 Engineering Assistant I SPECPROF 7/1/24 $35.9538 $43.7077 $6,232 $7,576 $74,784 $90,912 $6,232 $6,544 $6,871 $7,215 $7,576 Engineering Assistant II SPECPROF 7/1/24 $40.8231 $49.6212 $7,076 $8,601 $84,912 $103,212 $7,076 $7,430 $7,801 $8,191 $8,601 Engineering Assistant III SPECPROF 7/1/24 $45.1788 $54.9173 $7,831 $9,519 $93,972 $114,228 $7,831 $8,223 $8,634 $9,066 $9,519 Finance Analyst SPECPROF 7/1/24 $45.1962 $54.9346 $7,834 $9,522 $94,008 $114,264 $7,834 $8,226 $8,637 $9,069 $9,522 Financial Specialist SPECPROF 7/1/24 $30.9808 $37.6558 $5,370 $6,527 $64,440 $78,324 $5,370 $5,638 $5,920 $6,216 $6,527 Fire Inspector SPECPROF 7/1/24 $35.9538 $43.7077 $6,232 $7,576 $74,784 $90,912 $6,232 $6,544 $6,871 $7,215 $7,576 Information Technology Specialist I SPECPROF 7/1/24 $37.7885 $45.9346 $6,550 $7,962 $78,600 $95,544 $6,550 $6,878 $7,222 $7,583 $7,962 Information Technology Specialist II SPECPROF 7/1/24 $42.4673 $51.6173 $7,361 $8,947 $88,332 $107,364 $7,361 $7,729 $8,115 $8,521 $8,947 Landscape Inspector SPECPROF 7/1/24 $35.9538 $43.7077 $6,232 $7,576 $74,784 $90,912 $6,232 $6,544 $6,871 $7,215 $7,576 Plans Examiner I SPECPROF 7/1/24 $35.9538 $43.7077 $6,232 $7,576 $74,784 $90,912 $6,232 $6,544 $6,871 $7,215 $7,576 Plans Examiner II SPECPROF 7/1/24 $40.8231 $49.6212 $7,076 $8,601 $84,912 $103,212 $7,076 $7,430 $7,801 $8,191 $8,601 Police Records Supervisor SPECPROF 7/1/24 $35.9885 $43.7423 $6,238 $7,582 $74,856 $90,984 $6,238 $6,550 $6,877 $7,221 $7,582 Preschool Teacher SPECPROF 7/1/24 $19.9500 $24.2538 $3,458 $4,204 $41,496 $50,448 $3,458 $3,631 $3,813 $4,004 $4,204 Preschool Teacher/Family Support Specialist SPECPROF 7/1/24 $20.1808 $24.5365 $3,498 $4,253 $41,976 $51,036 $3,498 $3,673 $3,857 $4,050 $4,253 Program Technician I SPECPROF 7/1/24 $26.8269 $32.6019 $4,650 $5,651 $55,800 $67,812 $4,650 $4,882 $5,126 $5,382 $5,651 Program Technician II SPECPROF 7/1/24 $30.9808 $37.6558 $5,370 $6,527 $64,440 $78,324 $5,370 $5,638 $5,920 $6,216 $6,527 Project Manager I SPECPROF 7/1/24 $40.8865 $49.6962 $7,087 $8,614 $85,044 $103,368 $7,087 $7,441 $7,813 $8,204 $8,614 Project Manager II SPECPROF 7/1/24 $45.2019 $54.9404 $7,835 $9,523 $94,020 $114,276 $7,835 $8,227 $8,638 $9,070 $9,523 Senior Accountant SPECPROF 7/1/24 $45.1788 $54.9173 $7,831 $9,519 $93,972 $114,228 $7,831 $8,223 $8,634 $9,066 $9,519 Senior Building Inspector SPECPROF 7/1/24 $45.1788 $54.9173 $7,831 $9,519 $93,972 $114,228 $7,831 $8,223 $8,634 $9,066 $9,519 Senior Deputy City Clerk SPECPROF 7/1/24 $34.9096 $42.4385 $6,051 $7,356 $72,612 $88,272 $6,051 $6,354 $6,672 $7,006 $7,356 Senior Fire Inspector SPECPROF 7/1/24 $40.8692 $49.6788 $7,084 $8,611 $85,008 $103,332 $7,084 $7,438 $7,810 $8,201 $8,611 Senior Landscape Inspector SPECPROF 7/1/24 $40.8692 $49.6788 $7,084 $8,611 $85,008 $103,332 $7,084 $7,438 $7,810 $8,201 $8,611 Senior Plans Examiner SPECPROF 7/1/24 $45.1788 $54.9173 $7,831 $9,519 $93,972 $114,228 $7,831 $8,223 $8,634 $9,066 $9,519 Technical Support Specialist I SPECPROF 7/1/24 $26.8212 $32.5962 $4,649 $5,650 $55,788 $67,800 $4,649 $4,881 $5,125 $5,381 $5,650 Technical Support Specialist II SPECPROF 7/1/24 $30.9808 $37.6558 $5,370 $6,527 $64,440 $78,324 $5,370 $5,638 $5,920 $6,216 $6,527 Technical Support Specialist III SPECPROF 7/1/24 $35.9885 $43.7423 $6,238 $7,582 $74,856 $90,984 $6,238 $6,550 $6,877 $7,221 $7,582

SALARY SCHEDULE A

ATTACHMENT 6
915
Extra Help City of West Sacramento
2025/2026 Classification Plan
Approved 6/18/2025
POSITION TITLE SALARY EFFECTIVE Minimum Hourly Maximum Hourly Assistant Pool Manager 4/30/2025 $18.25 $19.00
Emergency Services Coordinator 2/22/2025 $55.00 $55.00
Extra Help/Special Events Officer 5/3/2025 $56.88 $56.88 Laborer 4/30/2025 $16.50 $19.50
Lead Program Leader 3/9/2024 $23.00 $25.50
Lead Recreation Leader 4/30/2025 $18.75 $19.75
Lifeguard/Swim Instructor 4/30/2025 $16.75 $18.25
Planning Commissioner 1/1/2024 $30 per meeting
Pool Manager 4/30/2025 $19.00 $20.00
Program Aide 1/1/2025 $16.50 $18.50
Program Assistant 4/30/2025 $16.50 $21.50
Program Leader 3/9/2024 $18.50 $21.00
Program Site Leader 3/9/2024 $21.00 $23.50
Recreation Aide 4/30/2025 $16.50 $16.50
Recreation Assistant 4/30/2025 $19.75 $21.50
Recreation Leader 4/30/2025 $16.50 $18.00
Retired Annuitant 1/1/2025 $16.50 $77.00
Senior Recreation Leader 4/30/2025 $18.00 $18.75
Senior Traffic Operations Officer 2/22/2025 $22.75 $25.50 Student Intern 4/30/2025 $16.50 $21.50
Substitute Preschool Teacher 4/30/2025 $16.50 $18.75
Traffic Operations Officer 2/22/2025 $20.00 $22.75
Salary increases at $0.25 increments with a maximum of $1.00.

ATTACHMENT 6
916
Attachment 4
RESOLUTION 25-71

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO

ADOPTING THE OPERATIONS AND MAINTENANCE (O&M) AND CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGETS FOR FISCAL YEAR 2025/26 WHEREAS, Municipal Code 2.080.50 requires the City Manager to annually submit a proposed budget to City Council for approval; and
WHEREAS, City Council authority is required to spend City funds; and WHEREAS, the FY 2025/26 O&M and CIP appropriation requests have been proposed by staff, confirmed by Department Heads, evaluated by the Budget Committees and Finance Director, and recommended to Council by the City Manager; and WHEREAS, a public meeting was held on June 18, 2025 to allow for Council review and discussion and public input to the proposed O&M and CIP Budget for Fiscal Year 2025/26; and

WHEREAS, the City Council has considered all information related to this matter, as presented at the public meetings of the City Council identified herein, including any supporting reports by City staff, and any other information provided during public meeting.

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

1. The City Manager is hereby directed to incorporate any amendments to the Proposed Budget (as provided in Exhibit “A” - “FY 20025/26 Proposed Budget” attached hereto and incorporated herein by reference), as may be made by the City Council during the public meeting on June 18, 2025 into a document entitled “City of West Sacramento Fiscal Year 2025/26 Adopted Budget”. The adopted budget may be referred to as “the Budget,” and a copy of the budget shall be filed in the office of the City Clerk and posted to the City’s webpage.

2. The City Council hereby finds that the facts set forth in the recitals to this resolution are true and correct and establish the factual basis for the City Council’s adoption of this resolution.

3. This Resolution shall take effect immediately upon adoption, unless otherwise noted within the Exhibits to this Resolution.

PASSED AND ADOPTED by the City Council of the City of West Sacramento this 18th day of June 2025, by the following vote:

AYES:

NOES:

ABSENT:

Martha Guerrero, Mayor
ATTEST:

Jennifer Cusmir, City Clerk
917
Fiscal Year 2025/26

PROPOSED
BUDGET
Prepared By:

Finance Department
City of West Sacramento
June 18, 2025
918

TABLE OF CONTENTS
Budget Reports by Fund and Cost Center BEFORE Supplemental Adjustments 1 Total Budget – All Funds 1
General Fund 3
General Long-Term Debt Fund 65
General Support Services Fund 68
Budget Stabilization Fund 102
Community Investment Fund (Measure G) 105
One-Time General Fund 114
Sales Tax Measure Funds 135
Special Revenue Funds 202
General Equipment Lease Fund 405
Sewer Fund 408
Water Fund 417
Solid Waste/Refuse Fund 432
Public Works O&M Administration Fund 436
Community Development Fund 440
Flood Support Services Fund 451
Sustainability Fund 455
Debt CFD Trust Funds 459
Supplemental Budget Proposals 482
Supplemental O&M Budget Proposals (Decision Packages) 485 Proposed Position Changes 550
CIP Budget Proposals (Capital Projects) 553
All Funds Summary 575
919

TOTAL BUDGET
All Funds by Category
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 1 of 579
920
FY 2025/26 Budget
All Funds Proposed Budget BEFORE Supplemental Requests
FY 2023/24
Actual
FY 2024/25
Budget
FY 2024/25
YTD (May 2025)
FY 2025/26
Proposed Budget
Property Taxes 35,893,788 36,838,044 36,635,522 40,322,025 Sales Tax 52,435,021 52,818,868 38,466,385 70,348,880
Special Benefit Assessment 41,621,256 41,278,998 41,139,530 42,969,598 Current Service Charges 58,315,966 55,749,914 48,459,481 58,421,035 Revenue - Other 77,205,953 35,712,638 67,061,817 33,852,948 Transfer In 85,620,944 58,946,500 94,200,189 38,655,090 Total Revenues $ 351,092,928 $ 281,344,962 $ 325,962,925 $ 284,569,576 Personnel Expense 74,627,015 88,779,929 74,315,081 102,109,446 Operations & Maintenance 54,977,555 66,751,795 45,453,738 51,371,428 Non-Operating Expenses 35,178,278 37,246,505 26,460,586 28,220,577 Debt Expense 32,163,546 33,246,852 28,425,380 29,291,558 Capital Outlay Expenses 9,711,081 11,756,904 46,770,209 1,872,566 Transfer Out 60,795,375 70,145,296 75,025,608 11,742,258 General Support Allocation 18,281,573 22,808,698 19,822,286 26,988,655 Total Expenses $ 285,734,422 $ 330,735,979 $ 316,272,887 $ 251,596,488 Net Total $ 65,358,507 $ (49,391,017) $ 9,690,038 $ 32,973,088 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 2 of 579
921

GENERAL FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 3 of 579
922
101 - General Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Property Taxes $35,893,788 $37,947,303 $36,635,522 $40,322,025 Sales Tax $26,188,015 $26,699,172 $19,133,211 $26,131,248 Transient Occupancy Tax $2,357,423 $2,500,000 $1,723,490 $2,425,916 Franchise Tax $2,059,951 $2,255,363 $2,401,650 $2,749,787 Real Property Transfer Tax $368,414 $100,000 $264,797 $275,000 Licenses & Permits $398,116 $410,000 $389,602 $442,325
Fines & Forfeitures $225,162 $210,000 $176,668 $187,500 Use of Money & Property $656,438 $115,500 $492,794 $605,000 Intergovernmental $426,360 $325,086 $299,666 $387,150
Current Service Charges $8,227,091 $8,393,184 $7,236,329 $9,476,548 Cannabis Revenue $305,388 $175,000 $145,781 $280,000
Revenue - Other $553,333 $3,354,579 $991,240 $453,350
Gain on Sale of Assets $21,940 $500 $5,546 $500
Transfer In $3,675,942 $2,916,079 $2,915,660 $2,879,554 Total Revenues $81,357,361 $85,401,766 $72,811,955 $86,615,903 Expenses
Salaries & Wages $32,421,229 $39,482,602 $34,908,604 $37,540,431 Benefits $15,211,784 $16,672,793 $12,262,641 $18,599,570 Operations & Maintenance $7,769,257 $9,156,319 $7,346,378 $8,823,263 Non-Operating Expenses $3,756,041 $4,124,984 $3,659,441 $4,895,571 Principal Expense $25,588 $77,250 $0 $84,000
Capital Outlay Expenses $406,692 $913,967 $108,764 $104,907 Transfer Out $3,737,215 $2,198,687 $2,200,691 $1,763,597 General Support Allocation $9,725,551 $11,896,976 $9,664,796 $12,374,233 Total Expenses $73,053,356 $84,523,578 $70,151,315 $84,185,571 Net Total $8,304,005 $878,188 $2,660,641 $2,430,332
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 4 of 579
923
General Fund
Budget Details
101-9049 - City Manager Contingency
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $995 $0
5114 Salaries/Wages-Other /PERS $0 $0 $43 $0
5118 Salaries/Wages-Other/Non PERS $0 $0 $11 $0
Subtotal Salaries & Wages $0 $0 $1,050 $0
Benefits
5121 Medicare $0 $0 $15 $0
5122 Retirement-P.E.R.S. $0 $0 $256 $0
5132 Workers Comp Ins $0 $0 $31 $0
5133 Deferred Compensation $0 $0 $15 $0
5135 Retiree Health Savings $0 $0 $2 $0
Subtotal Benefits $0 $0 $318 $0
Operations & Maintenance
5241 Maintenance-Structures/Grounds $0 $0 $637 $0
5259 Special Departmental Expense $5,000 $25,000 $0 $25,000 Subtotal Operations & Maintenance $5,000 $25,000 $637 $25,000 Total Expenses $5,000 $25,000 $2,005 $25,000
Net Total ($5,000) ($25,000) ($2,005) ($25,000)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 5 of 579
924
General Fund
Budget Details
101-9110 - Police - Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4199 Other Licenses/Permits $416 $0 $446 $500
Subtotal Licenses & Permits $416 $0 $446 $500
Fines & Forfeitures
4202 False Alarm Fines $118,817 $115,000 $101,313 $102,500 Subtotal Fines & Forfeitures $118,817 $115,000 $101,313 $102,500 Use of Money & Property
4300 Interest-Other $0 $0 ($11,326) $0
Subtotal Use of Money & Property $0 $0 ($11,326) $0
Current Service Charges
4762 Fingerprint Fees $8,648 $5,500 $6,587 $7,500
4790 Work Order Internal $1,218 $0 $18 $0
4792 Indirect Cost (ICAP) Reimb $1,933 $0 $1,586 $0
Subtotal Current Service Charges $11,799 $5,500 $8,191 $7,500 Revenue - Other
4810 Reimbursements $5,882 $0 $4,862 $5,500
4899 Other Revenue $7,196 $5,000 $6,705 $7,500
Subtotal Revenue - Other $13,078 $5,000 $11,567 $13,000 Gain on Sale of Assets
4820 Proceeds from Sale of Property $1,305 $500 $535 $500 Subtotal Gain on Sale of Assets $1,305 $500 $535 $500
Transfer In
4990 Transfers In $2,807,796 $2,634,269 $2,634,269 $2,634,269 Subtotal Transfer In $2,807,796 $2,634,269 $2,634,269 $2,634,269 Total Revenues $2,953,211 $2,760,269 $2,744,995 $2,758,269 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $1,613,247 $1,996,062 $1,546,585 $1,812,901 5112 Salaries/Wages-Extra Help $44,378 $104,734 $106,625 $194,775 5113 Salaries/Wages-O/T & Standby $77,372 $12,000 $70,644 $50,000 5114 Salaries/Wages-Other /PERS $100,597 $46,448 $71,593 $79,264 5115 Salaries/Wages-Vacation Pay $46,723 $0 $35,626 $0
5116 Salaries/Wages-Holiday Pay $13,819 $0 $16,944 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 6 of 579
925
General Fund
Budget Details
101-9110 - Police - Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5117 Salaries/Wages-Sick Leave $0 $0 $0 $8,634
5118 Salaries/Wages-Other/Non PERS $94,738 $115,891 $85,537 $83,021 Subtotal Salaries & Wages $1,990,873 $2,275,135 $1,933,554 $2,228,595 Benefits
5120 Workers Comp Wage Reimb $0 $0 ($16,885) $0
5121 Medicare $28,316 $26,202 $27,692 $31,941
5122 Retirement-P.E.R.S. $465,085 $670,789 $364,976 $649,798 5130 Employee Health Ins $238,893 $247,459 $246,443 $294,498 5131 Retired Employee Health Ins $97,393 $80,669 $110,835 $115,266 5132 Workers Comp Ins $138,759 $120,127 $126,891 $128,497 5133 Deferred Compensation $31,930 $38,565 $31,532 $24,278 5135 Retiree Health Savings $2,432 $2,580 $2,773 $8,460 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($6,861) ($1,000) ($11,851) ($1,000) Subtotal Benefits $995,947 $1,185,391 $882,404 $1,251,738 Operations & Maintenance
5214 Laboratory/Medical Supplies $2,319 $3,024 $4,696 $4,500 5215 Safety Clothing/Supplies $21,236 $19,202 $17,360 $19,202 5219 Household Expenses $1,718 $1,952 $1,945 $1,952
5221 Communications $121,993 $89,522 $81,556 $130,000
5222 Utilities $197,670 $178,693 $173,461 $187,000
5240 Maintenance-Equipment $732 $1,000 $0 $1,000
5241 Maintenance-Structures/Grounds $94,817 $97,665 $84,118 $106,065 5245 Rents/Leases-Equipment $942 $1,061 $705 $1,061
5246 Rents/Leases-Structures $129,961 $131,256 $134,296 $150,000 5250 IT Maintenance-Software $20,700 $20,700 $20,700 $0 5251 Office Expense $28,279 $36,059 $35,943 $36,059
5252 Postage $3,976 $4,986 $3,387 $4,986
5253 Educational Materials/Supplies $1,725 $2,334 $1,725 $2,334 5255 Vehicle Expenses $52,154 $50,211 $53,948 $57,211
5256 Memberships/Dues $5,276 $3,100 $5,960 $4,125
5257 Software Maintenance $134,602 $148,153 $143,883 $180,472 5258 Training/Travel/Meals $78,108 $77,446 $76,193 $11,670 5259 Special Departmental Expense $35,445 $35,613 $35,671 $35,613 5260 Legal Fees $23,672 $0 $33,846 $50,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 7 of 579
926
General Fund
Budget Details
101-9110 - Police - Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5261 Professional Services $281,437 $441,490 $271,691 $468,490 5264 Reimb Professional Service $0 $0 $3,272 $0
5272 Insurance-Property $0 $0 $708 $0
Subtotal Operations & Maintenance $1,236,760 $1,343,467 $1,185,064 $1,451,740 Non-Operating Expenses
5310 Contribution to Other Agencies $23,468 $36,010 $10,791 $36,010 Subtotal Non-Operating Expenses $23,468 $36,010 $10,791 $36,010 Capital Outlay Expenses
5575 Equip-Other $0 $588,760 $74 $0
Subtotal Capital Outlay Expenses $0 $588,760 $74 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $493,394 $593,340 $494,450 $706,791 Subtotal General Support Allocation $493,394 $593,340 $494,450 $706,791 Total Expenses $4,740,442 $6,022,103 $4,506,337 $5,674,874 Net Total ($1,787,230) ($3,261,834) ($1,761,342) ($2,916,605) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 8 of 579
927
General Fund
Budget Details
101-9111 - Police - Investigations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $19,963 $0 $17,138 $19,000
4899 Other Revenue $1,401 $0 $961 $0
Subtotal Revenue - Other $21,364 $0 $18,099 $19,000
Gain on Sale of Assets
4820 Proceeds from Sale of Property $0 $0 $5,011 $0
Subtotal Gain on Sale of Assets $0 $0 $5,011 $0
Total Revenues $21,364 $0 $23,110 $19,000
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $1,503,375 $2,171,315 $1,467,695 $1,954,512 5113 Salaries/Wages-O/T & Standby $345,142 $216,000 $408,580 $350,000 5114 Salaries/Wages-Other /PERS $165,821 $150,302 $177,316 $260,303 5115 Salaries/Wages-Vacation Pay $83,607 $0 $21,386 $0
5118 Salaries/Wages-Other/Non PERS $73,381 $216,646 $85,422 $96,805 Subtotal Salaries & Wages $2,171,326 $2,754,263 $2,160,400 $2,661,619 Benefits
5120 Workers Comp Wage Reimb ($56,591) $0 ($39,213) $0
5121 Medicare $31,815 $29,491 $31,075 $28,340
5122 Retirement-P.E.R.S. $576,663 $796,082 $295,648 $790,982 5130 Employee Health Ins $231,228 $271,554 $233,391 $331,734 5131 Retired Employee Health Ins $91,878 $97,678 $103,227 $107,523 5132 Workers Comp Ins $187,494 $192,186 $188,211 $186,015 5133 Deferred Compensation $4,562 $4,886 $4,596 $2,913
5135 Retiree Health Savings $4,764 $5,760 $5,785 $18,240 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($8,245) ($5,000) ($30,125) ($8,000) Subtotal Benefits $1,063,569 $1,392,637 $792,595 $1,457,748 Operations & Maintenance
5212 Small Tools/Instruments $412 $2,348 $891 $0
5215 Safety Clothing/Supplies $2,290 $2,122 $1,019 $4,470 5252 Postage $0 $600 $0 $600
5255 Vehicle Expenses $137,132 $141,686 $141,326 $180,971 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 9 of 579
928
General Fund
Budget Details
101-9111 - Police - Investigations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5256 Memberships/Dues $185 $400 $210 $400
5257 Software Maintenance $3,312 $32,566 $32,410 $47,054 5258 Training/Travel/Meals $0 $12,000 $4,227 $13,000
5259 Special Departmental Expense $43,896 $36,918 $36,978 $19,795 5261 Professional Services $2,301 $3,289 $0 $3,289
Subtotal Operations & Maintenance $189,530 $231,929 $217,060 $269,579 Non-Operating Expenses
5310 Contribution to Other Agencies $82,953 $101,500 $81,598 $101,500 Subtotal Non-Operating Expenses $82,953 $101,500 $81,598 $101,500 Capital Outlay Expenses
5574 Equip-Computer/Software >$5000 $216 $0 $245 $0
Subtotal Capital Outlay Expenses $216 $0 $245 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $560,081 $666,252 $555,210 $690,932 Subtotal General Support Allocation $560,081 $666,252 $555,210 $690,932 Total Expenses $4,067,675 $5,146,580 $3,807,108 $5,181,378 Net Total ($4,046,311) ($5,146,580) ($3,783,998) ($5,162,378) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 10 of 579
929
General Fund
Budget Details
101-9112 - Police Records
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4799 Other Current Services $255 $0 $120 $0
Subtotal Current Service Charges $255 $0 $120 $0
Total Revenues $255 $0 $120 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $498,714 $586,034 $456,479 $559,659 5112 Salaries/Wages-Extra Help $7,740 $0 $2,432 $0
5113 Salaries/Wages-O/T & Standby $50,470 $10,000 $45,764 $30,000 5114 Salaries/Wages-Other /PERS $31,354 $32,603 $29,704 $46,656 5115 Salaries/Wages-Vacation Pay $7,991 $0 $8,142 $0
5116 Salaries/Wages-Holiday Pay $1,173 $0 $1,224 $0
5118 Salaries/Wages-Other/Non PERS $26,071 $57,656 $37,390 $25,883 Subtotal Salaries & Wages $623,513 $686,293 $581,135 $662,198 Benefits
5121 Medicare $8,981 $8,559 $8,133 $8,115
5122 Retirement-P.E.R.S. $192,043 $146,650 $118,908 $144,304 5130 Employee Health Ins $129,655 $139,883 $142,596 $177,546 5131 Retired Employee Health Ins $8,306 $3,761 $12,320 $8,066 5132 Workers Comp Ins $15,142 $14,896 $21,324 $17,072
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $3,036 $3,390 $2,112 $20,460 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($2,003) $0 ($5,161) $0 Subtotal Benefits $355,159 $317,140 $300,232 $375,562
Operations & Maintenance
5259 Special Departmental Expense $80 $0 $35 $0
Subtotal Operations & Maintenance $80 $0 $35 $0
Non-Operating Expenses
5310 Contribution to Other Agencies $0 $27,673 $3,374 $28,504 Subtotal Non-Operating Expenses $0 $27,673 $3,374 $28,504 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 11 of 579
930
General Fund
Budget Details
101-9112 - Police Records
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5571 Equip-Office Furn/Machines $0 $0 $225 $0
Subtotal Capital Outlay Expenses $0 $0 $225 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $262,812 $311,154 $259,295 $329,766 Subtotal General Support Allocation $262,812 $311,154 $259,295 $329,766 Total Expenses $1,241,564 $1,342,260 $1,144,297 $1,396,030 Net Total ($1,241,309) ($1,342,260) ($1,144,177) ($1,396,030) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 12 of 579
931
General Fund
Budget Details
101-9113 - Police - Patrol
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4799 Other Current Services $275 $0 $1,650 $1,500
Subtotal Current Service Charges $275 $0 $1,650 $1,500
Revenue - Other
4810 Reimbursements $58,094 $0 $49,311 $50,000
Subtotal Revenue - Other $58,094 $0 $49,311 $50,000
Total Revenues $58,369 $0 $50,961 $51,500
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $4,803,397 $6,624,650 $4,884,429 $5,878,803 5112 Salaries/Wages-Extra Help $45,598 $34,125 $29,982 $51,504 5113 Salaries/Wages-O/T & Standby $1,390,467 $783,000 $1,688,537 $1,300,000 5114 Salaries/Wages-Other /PERS $584,366 $490,753 $654,349 $686,871 5115 Salaries/Wages-Vacation Pay $98,325 $0 $18,004 $0
5116 Salaries/Wages-Holiday Pay $3,434 $0 $10,686 $0
5117 Salaries/Wages-Sick Leave $73,976 $0 $0 $2,576
5118 Salaries/Wages-Other/Non PERS $214,181 $726,749 $293,352 $288,623 Subtotal Salaries & Wages $7,213,744 $8,659,277 $7,579,340 $8,208,377 Benefits
5120 Workers Comp Wage Reimb ($85,373) $0 ($42,958) $0
5121 Medicare $101,952 $91,258 $108,367 $86,737
5122 Retirement-P.E.R.S. $1,761,770 $2,063,078 $1,304,216 $2,537,033 5129 Unemployment Ins $0 $0 ($54) $0
5130 Employee Health Ins $829,948 $973,720 $823,772 $993,468 5131 Retired Employee Health Ins $485,535 $561,204 $537,341 $562,993 5132 Workers Comp Ins $781,923 $718,292 $791,787 $671,003 5133 Deferred Compensation $9,740 $9,773 $9,659 $5,500
5135 Retiree Health Savings $20,522 $23,040 $21,483 $89,340 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($27,505) ($15,000) ($86,634) ($35,000) Subtotal Benefits $3,878,513 $4,425,364 $3,466,978 $4,911,073 Operations & Maintenance
5212 Small Tools/Instruments $0 $0 $2,470 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 13 of 579
932
General Fund
Budget Details
101-9113 - Police - Patrol
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5214 Laboratory/Medical Supplies $682 $7,560 $7,095 $7,560 5215 Safety Clothing/Supplies $98,104 $83,822 $80,591 $83,822 5219 Household Expenses $0 $0 $183 $0
5239 IT Maintenance-Equipment $0 ($97,057) $0 $0
5240 Maintenance-Equipment $0 $51,552 $56,490 $56,490
5245 Rents/Leases-Equipment $0 $14,652 $0 $0
5251 Office Expense $21 $0 $152 $0
5255 Vehicle Expenses $291,577 $324,686 $277,174 $324,686 5256 Memberships/Dues $155 $500 $0 $0
5257 Software Maintenance $199,608 $131,696 $33,956 $36,111 5258 Training/Travel/Meals $26,256 $37,555 $28,887 $37,555 5259 Special Departmental Expense $19,439 $11,244 $18,822 $11,244 5261 Professional Services $0 $0 $106 $0
Subtotal Operations & Maintenance $635,843 $566,210 $505,926 $557,468 Capital Outlay Expenses
5575 Equip-Other $0 $44,907 $0 $44,907
Subtotal Capital Outlay Expenses $0 $44,907 $0 $44,907
Transfer Out
5950 Transfer Out $1,226,546 $674,730 $674,730 $721,961 Subtotal Transfer Out $1,226,546 $674,730 $674,730 $721,961 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $1,884,472 $2,195,031 $1,829,192 $1,980,349 Subtotal General Support Allocation $1,884,472 $2,195,031 $1,829,192 $1,980,349 Total Expenses $14,839,117 $16,565,519 $14,056,166 $16,424,135 Net Total ($14,780,748) ($16,565,519) ($14,005,204) ($16,372,635) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 14 of 579
933
General Fund
Budget Details
101-9114 - Community & Youth Outreach
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $0 $0 $612 $0
Subtotal Revenue - Other $0 $0 $612 $0
Total Revenues $0 $0 $612 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $200,311 $309,184 $180,374 $420,326 5112 Salaries/Wages-Extra Help $0 $27,818 $3,171 $0
5113 Salaries/Wages-O/T & Standby $4,205 $0 $4,171 $0
5114 Salaries/Wages-Other /PERS $3,208 $11,349 $2,548 $20,055 5115 Salaries/Wages-Vacation Pay $4,988 $0 $5,394 $0
5118 Salaries/Wages-Other/Non PERS $6,646 $24,419 $5,805 $15,842 Subtotal Salaries & Wages $219,358 $372,769 $201,464 $456,223 Benefits
5121 Medicare $3,311 $6,248 $3,037 $6,095
5122 Retirement-P.E.R.S. $46,941 $103,010 $25,655 $104,811 5130 Employee Health Ins $21,568 $61,092 $18,414 $80,148 5131 Retired Employee Health Ins $998 $185 $36 $0
5132 Workers Comp Ins $3,784 $7,198 $5,526 $8,885
5133 Deferred Compensation $1,937 $3,966 $1,942 $2,104
5135 Retiree Health Savings $300 $900 $208 $2,220
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $78,837 $182,600 $54,818 $204,262
Operations & Maintenance
5212 Small Tools/Instruments $0 $0 $62 $0
5259 Special Departmental Expense $2,332 $3,000 $9,104 $3,000 5261 Professional Services $0 $0 $130 $0
Subtotal Operations & Maintenance $2,332 $3,000 $9,296 $3,000 Non-Operating Expenses
5310 Contribution to Other Agencies $85,385 $120,000 $90,000 $0 Subtotal Non-Operating Expenses $85,385 $120,000 $90,000 $0 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 15 of 579
934
General Fund
Budget Details
101-9114 - Community & Youth Outreach
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $121,931 $144,369 $120,307 $143,070 Subtotal General Support Allocation $121,931 $144,369 $120,307 $143,070 Total Expenses $507,843 $822,738 $475,885 $806,556
Net Total ($507,843) ($822,738) ($475,273) ($806,556)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 16 of 579
935
General Fund
Budget Details
101-9115 - Police - P.O.S.T.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Intergovernmental
4431 Peace Off Standards/Training $26,681 $10,000 $29,454 $30,000 Subtotal Intergovernmental $26,681 $10,000 $29,454 $30,000 Total Revenues $26,681 $10,000 $29,454 $30,000
Expenses
Operations & Maintenance
5258 Training/Travel/Meals $146,080 $102,000 $81,175 $167,776 5259 Special Departmental Expense $0 $0 $1,124 $0
Subtotal Operations & Maintenance $146,080 $102,000 $82,299 $167,776 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $5,830 $6,242 $5,202 $10,566 Subtotal General Support Allocation $5,830 $6,242 $5,202 $10,566 Total Expenses $151,910 $108,242 $87,501 $178,342
Net Total ($125,229) ($98,242) ($58,046) ($148,342)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 17 of 579
936
General Fund
Budget Details
101-9116 - Police - Traffic/ParkingSafety
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Fines & Forfeitures
4210 Parking Fines $58,229 $51,000 $32,435 $37,500
Subtotal Fines & Forfeitures $58,229 $51,000 $32,435 $37,500 Current Service Charges
4761 Special Police Services $22,762 $150,000 $0 $0
Subtotal Current Service Charges $22,762 $150,000 $0 $0 Total Revenues $80,991 $201,000 $32,435 $37,500
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $392,119 $577,149 $419,565 $504,922 5112 Salaries/Wages-Extra Help $160,185 $387,894 $139,912 $432,959 5113 Salaries/Wages-O/T & Standby $157,890 $92,000 $242,971 $150,000 5114 Salaries/Wages-Other /PERS $60,231 $51,487 $57,625 $54,004 5115 Salaries/Wages-Vacation Pay $5,479 $0 $26,202 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $11,384 $0
5117 Salaries/Wages-Sick Leave $0 $0 $76,158 $9,006
5118 Salaries/Wages-Other/Non PERS $17,364 $59,508 $25,335 $23,847 Subtotal Salaries & Wages $793,268 $1,168,039 $999,152 $1,174,738 Benefits
5120 Workers Comp Wage Reimb ($18,758) $0 ($23,669) $0
5121 Medicare $11,374 $13,209 $14,298 $13,607
5122 Retirement-P.E.R.S. $255,438 $297,361 $97,829 $222,632 5130 Employee Health Ins $58,810 $47,721 $67,119 $76,062 5131 Retired Employee Health Ins $44,420 $47,963 $52,973 $79,799 5132 Workers Comp Ins $65,984 $62,296 $75,187 $61,479
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $1,380 $1,560 $1,987 $2,220 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($15,707) ($190,000) ($90,514) ($115,000) Subtotal Benefits $402,941 $280,109 $195,210 $340,799
Operations & Maintenance
5215 Safety Clothing/Supplies $12,389 $9,461 $6,830 $10,061 5252 Postage $0 $600 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 18 of 579
937
General Fund
Budget Details
101-9116 - Police - Traffic/ParkingSafety
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5255 Vehicle Expenses $35,658 $209,358 $49,965 $75,058
5257 Software Maintenance $10,500 $13,935 $10,805 $11,173 5258 Training/Travel/Meals $185 $500 $1,153 $500
5259 Special Departmental Expense $6,995 $5,305 $3,722 $5,305 5261 Professional Services $0 $1,200 $0 $1,200
Subtotal Operations & Maintenance $65,727 $240,359 $72,475 $103,297 Principal Expense
5412 Principal on Notes $0 $43,636 $0 $44,000
Subtotal Principal Expense $0 $43,636 $0 $44,000
Capital Outlay Expenses
5575 Equip-Other $0 $60,000 $1,714 $60,000
Subtotal Capital Outlay Expenses $0 $60,000 $1,714 $60,000 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $150,806 $174,407 $145,339 $176,049 Subtotal General Support Allocation $150,806 $174,407 $145,339 $176,049 Total Expenses $1,412,742 $1,966,550 $1,413,889 $1,898,884 Net Total ($1,331,751) ($1,765,550) ($1,381,454) ($1,861,384) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 19 of 579
938
General Fund
Budget Details
101-9117 - Police - C.L.O. Program
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $71,559 $50,000 $70,920 $71,000
Subtotal Revenue - Other $71,559 $50,000 $70,920 $71,000 Total Revenues $71,559 $50,000 $70,920 $71,000
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $74,867 $82,368 $73,931 $80,915 5113 Salaries/Wages-O/T & Standby $0 $0 $1,188 $0
5114 Salaries/Wages-Other /PERS $3,505 $0 $2,843 $0
5118 Salaries/Wages-Other/Non PERS $5,696 $4,886 $5,052 $6,049 Subtotal Salaries & Wages $84,069 $87,254 $83,014 $86,964 Benefits
5121 Medicare $1,343 $1,166 $1,324 $1,174
5122 Retirement-P.E.R.S. $14,082 $19,701 $7,645 $19,258 5130 Employee Health Ins $10,768 $10,380 $9,573 $20,760 5132 Workers Comp Ins $3,362 $1,736 $4,714 $3,676
5133 Deferred Compensation $701 $1,372 $704 $728
5135 Retiree Health Savings $300 $150 $277 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $30,556 $34,505 $24,236 $45,596
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $29,183 $34,387 $28,656 $28,962 Subtotal General Support Allocation $29,183 $34,387 $28,656 $28,962 Total Expenses $143,808 $156,146 $135,906 $161,522
Net Total ($72,248) ($106,146) ($64,987) ($90,522)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 20 of 579
939
General Fund
Budget Details
101-9118 - Communications - J.P.A.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Non-Operating Expenses
5310 Contribution to Other Agencies $2,289,643 $2,381,229 $2,507,308 $2,738,477 Subtotal Non-Operating Expenses $2,289,643 $2,381,229 $2,507,308 $2,738,477 Total Expenses $2,289,643 $2,381,229 $2,507,308 $2,738,477 Net Total ($2,289,643) ($2,381,229) ($2,507,308) ($2,738,477) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 21 of 579
940
General Fund
Budget Details
101-9119 - Small Unmanned Aircraft System
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5215 Safety Clothing/Supplies $7,784 $7,000 $3,743 $7,000 5240 Maintenance-Equipment $0 $5,000 $2,697 $5,000
5257 Software Maintenance $6,220 $8,400 $6,200 $8,400
5258 Training/Travel/Meals $875 $12,000 $0 $12,000
Subtotal Operations & Maintenance $14,879 $32,400 $12,640 $32,400 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $1,035 $1,370 $1,142 $1,008 Subtotal General Support Allocation $1,035 $1,370 $1,142 $1,008 Total Expenses $15,914 $33,770 $13,782 $33,408
Net Total ($15,914) ($33,770) ($13,782) ($33,408)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 22 of 579
941
General Fund
Budget Details
101-9120 - Animal Control
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5261 Professional Services $18,665 $35,000 $29,847 $35,000 Subtotal Operations & Maintenance $18,665 $35,000 $29,847 $35,000 Non-Operating Expenses
5310 Contribution to Other Agencies $900,497 $863,820 $647,257 $1,084,391 Subtotal Non-Operating Expenses $900,497 $863,820 $647,257 $1,084,391 Total Expenses $919,163 $898,820 $677,104 $1,119,391
Net Total ($919,163) ($898,820) ($677,104) ($1,119,391) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 23 of 579
942
General Fund
Budget Details
101-9130 - Code Enforcement
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4720 Weed/Lot Cleaning $4,307 $0 $90 $0
4721 Nusiance Abmt/Cost Recovery $1,712 $0 $8,427 $0
Subtotal Current Service Charges $6,018 $0 $8,517 $0
Total Revenues $6,018 $0 $8,517 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $360,031 $484,525 $293,751 $441,579 5112 Salaries/Wages-Extra Help $0 $0 $3,780 $0
5113 Salaries/Wages-O/T & Standby $745 $500 $3,335 $500 5114 Salaries/Wages-Other /PERS $9,388 $9,117 $3,934 $22,374 5115 Salaries/Wages-Vacation Pay $9,355 $0 $9,124 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $604 $0
5118 Salaries/Wages-Other/Non PERS $14,160 $34,877 $14,919 $21,427 Subtotal Salaries & Wages $393,678 $529,020 $329,447 $485,880 Benefits
5121 Medicare $5,379 $6,696 $4,552 $6,403
5122 Retirement-P.E.R.S. $91,250 $115,216 $43,372 $110,421 5130 Employee Health Ins $96,651 $100,542 $77,437 $119,214 5131 Retired Employee Health Ins $25,521 $17,775 $24,085 $18,417 5132 Workers Comp Ins $7,695 $8,686 $10,430 $10,283
5133 Deferred Compensation $2,033 $4,164 $1,942 $2,104
5135 Retiree Health Savings $2,413 $2,790 $1,569 $7,560 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $230,942 $255,870 $163,387 $274,402
Operations & Maintenance
5212 Small Tools/Instruments $0 $630 $0 $630
5215 Safety Clothing/Supplies $0 $640 $667 $640
5219 Household Expenses $273 $205 $333 $205
5221 Communications $1,012 $4,031 $756 $4,031
5240 Maintenance-Equipment $0 $380 $0 $380
5251 Office Expense $1,395 $1,554 $818 $1,554
5252 Postage $2,664 $5,320 $2,238 $5,320
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 24 of 579
943
General Fund
Budget Details
101-9130 - Code Enforcement
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5253 Educational Materials/Supplies $0 $100 $500 $100
5255 Vehicle Expenses $6,924 $12,428 $8,700 $12,428
5256 Memberships/Dues $300 $522 $400 $522
5258 Training/Travel/Meals $2,295 $3,300 $1,350 $3,300
5259 Special Departmental Expense ($137) $300 $153 $300 5260 Legal Fees $7,998 $5,000 $1,510 $5,000
5261 Professional Services $8,032 $7,755 $9,898 $7,755
5269 Official Fees $1,200 $0 $450 $0
5282 Relocation Payments $0 $350 $0 $350
Subtotal Operations & Maintenance $31,956 $42,515 $27,773 $42,515 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $287,313 $250,339 $208,616 $367,505 Subtotal General Support Allocation $287,313 $250,339 $208,616 $367,505 Total Expenses $943,889 $1,077,744 $729,223 $1,170,302
Net Total ($937,871) ($1,077,744) ($720,705) ($1,170,302) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 25 of 579
944
General Fund
Budget Details
101-9146 - SWAT/EOD Program
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5215 Safety Clothing/Supplies $12,366 $43,215 $41,252 $43,215 5256 Memberships/Dues $0 $100 $0 $100
5258 Training/Travel/Meals $4,900 $5,000 $4,994 $5,000
5259 Special Departmental Expense $0 $1,030 $0 $1,030
Subtotal Operations & Maintenance $17,266 $49,345 $46,246 $49,345 Non-Operating Expenses
5310 Contribution to Other Agencies $12,865 $13,000 $12,865 $13,000 Subtotal Non-Operating Expenses $12,865 $13,000 $12,865 $13,000 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $1,926 $2,115 $1,763 $2,362 Subtotal General Support Allocation $1,926 $2,115 $1,763 $2,362 Total Expenses $32,057 $64,460 $60,874 $64,707
Net Total ($32,057) ($64,460) ($60,874) ($64,707)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 26 of 579
945
General Fund
Budget Details
101-9150 - Fire Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4100 Burn Permits $575 $0 $230 $575
Subtotal Licenses & Permits $575 $0 $230 $575
Use of Money & Property
4302 Interest-Loans $81,993 $0 $0 $80,000
Subtotal Use of Money & Property $81,993 $0 $0 $80,000
Revenue - Other
4810 Reimbursements $76 $0 $35 $0
Subtotal Revenue - Other $76 $0 $35 $0
Total Revenues $82,644 $0 $265 $80,575
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $585,649 $661,828 $517,525 $609,475 5112 Salaries/Wages-Extra Help $36,475 $17,550 $62,461 $56,360 5113 Salaries/Wages-O/T & Standby $1,463 $20,000 $1,850 $20,000 5114 Salaries/Wages-Other /PERS $25,665 $17,155 $24,394 $28,933 5115 Salaries/Wages-Vacation Pay $20,405 $0 $36,019 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $6,633 $0
5117 Salaries/Wages-Sick Leave $0 $0 $6,318 $1,409
5118 Salaries/Wages-Other/Non PERS $49,679 $27,024 $47,460 $26,176 Subtotal Salaries & Wages $719,335 $743,557 $702,660 $742,352 Benefits
5121 Medicare $10,682 $8,910 $10,408 $9,655
5122 Retirement-P.E.R.S. $219,172 $358,961 $135,330 $341,131 5130 Employee Health Ins $53,393 $43,086 $40,253 $69,860 5131 Retired Employee Health Ins $72,642 $98,181 $68,793 $11,997 5132 Workers Comp Ins $38,008 $35,164 $28,146 $38,376
5133 Deferred Compensation $16,121 $13,427 $15,897 $13,036 5135 Retiree Health Savings $300 $300 $196 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $410,318 $558,030 $299,023 $484,057
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 27 of 579
946
General Fund
Budget Details
101-9150 - Fire Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Operations & Maintenance
5214 Laboratory/Medical Supplies $409 $1,512 $1,365 $1,512 5215 Safety Clothing/Supplies $1,491 $3,500 $381 $3,500 5219 Household Expenses $498 $1,030 $2,127 $1,030
5221 Communications $7,025 $7,468 $6,235 $7,468
5240 Maintenance-Equipment $0 $1,400 $41 $1,400
5241 Maintenance-Structures/Grounds $31,395 $50,109 $26,309 $50,109 5251 Office Expense $6,895 $8,000 $5,665 $8,000
5252 Postage $1,466 $1,100 $1,418 $1,100
5253 Educational Materials/Supplies $571 $750 $0 $750
5255 Vehicle Expenses $25,490 $16,550 $25,366 $16,550
5256 Memberships/Dues $2,155 $1,870 $1,415 $1,870
5257 Software Maintenance $2,790 $5,107 $3,120 $2,854
5258 Training/Travel/Meals $2,347 $7,370 $4,422 $7,370
5259 Special Departmental Expense $17,171 $27,280 $19,449 $27,280 5260 Legal Fees $1,188 $0 $4,914 $0
5261 Professional Services $654 $9,500 $0 $9,500
Subtotal Operations & Maintenance $101,544 $142,546 $102,226 $140,293 Non-Operating Expenses
5310 Contribution to Other Agencies $48,600 $50,000 $48,600 $50,000 Subtotal Non-Operating Expenses $48,600 $50,000 $48,600 $50,000 Transfer Out
5950 Transfer Out $0 $0 $0 $0
Subtotal Transfer Out $0 $0 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $161,161 $192,371 $160,309 $199,701 Subtotal General Support Allocation $161,161 $192,371 $160,309 $199,701 Total Expenses $1,440,958 $1,686,503 $1,312,818 $1,616,403 Net Total ($1,358,314) ($1,686,503) ($1,312,553) ($1,535,828) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 28 of 579
947
General Fund
Budget Details
101-9151 - Fire Operations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $162,161 $0 $648,309 $0
4899 Other Revenue $16,394 $0 $32,568 $15,000
Subtotal Revenue - Other $178,555 $0 $680,877 $15,000
Total Revenues $178,555 $0 $680,877 $15,000
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $6,248,283 $7,775,941 $6,235,139 $7,127,836 5113 Salaries/Wages-O/T & Standby $1,630,592 $1,423,400 $3,415,772 $1,213,400 5114 Salaries/Wages-Other /PERS $661,931 $485,396 $736,296 $776,818 5115 Salaries/Wages-Vacation Pay $43,147 $0 $57,334 $0
5116 Salaries/Wages-Holiday Pay $170,665 $0 $122,119 $0 5117 Salaries/Wages-Sick Leave $0 $0 $13,466 $1,320
5118 Salaries/Wages-Other/Non PERS $319,015 $361,129 $108,341 $220,827 Subtotal Salaries & Wages $9,073,633 $10,045,865 $10,688,466 $9,340,202 Benefits
5120 Workers Comp Wage Reimb ($118,456) $0 ($66,189) $0 5121 Medicare $126,948 $101,765 $151,007 $104,550
5122 Retirement-P.E.R.S. $3,567,813 $4,018,935 $2,379,334 $4,971,518 5130 Employee Health Ins $808,728 $754,053 $918,944 $1,093,488 5131 Retired Employee Health Ins $241,824 $344,787 $272,364 $481,128 5132 Workers Comp Ins $684,441 $560,062 $565,546 $591,954 5133 Deferred Compensation $0 $4,467 $0 $0
5135 Retiree Health Savings $6,600 $1,800 $6,184 $34,800 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($21,352) ($10,500) ($6,428) ($10,500) Subtotal Benefits $5,296,546 $5,775,368 $4,220,763 $7,266,937 Operations & Maintenance
5210 Chemicals-Treatment & Op $16,294 $18,000 $14,717 $18,000 5212 Small Tools/Instruments $6,281 $6,000 $1,511 $6,000 5214 Laboratory/Medical Supplies $36,999 $36,500 $38,868 $36,500 5215 Safety Clothing/Supplies $91,896 $96,080 $77,545 $96,080 5219 Household Expenses $13,805 $14,000 $13,988 $14,000 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 29 of 579
948
General Fund
Budget Details
101-9151 - Fire Operations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5221 Communications $16,298 $26,260 $14,664 $26,260
5222 Utilities $108,702 $95,453 $126,536 $130,453
5240 Maintenance-Equipment $28,607 $24,040 $25,805 $24,040 5241 Maintenance-Structures/Grounds $86,841 $110,060 $118,087 $110,060 5250 IT Maintenance-Software $9,405 $0 $0 $0
5251 Office Expense $0 $0 $140 $0
5252 Postage $58 $0 $28 $0
5253 Educational Materials/Supplies $731 $1,000 $176 $1,000 5255 Vehicle Expenses $523,763 $360,000 $634,440 $360,000 5257 Software Maintenance $10,090 $33,485 $17,644 $33,485 5258 Training/Travel/Meals $9,994 $8,750 $6,915 $8,750
5259 Special Departmental Expense $12,283 $160,765 $127,224 $4,950 5260 Legal Fees $243 $0 $918 $0
5261 Professional Services $8,647 $70,120 $94,948 $70,120 Subtotal Operations & Maintenance $980,939 $1,060,513 $1,314,153 $939,698 Transfer Out
5950 Transfer Out $556,002 $816,001 $816,001 $801,117
Subtotal Transfer Out $556,002 $816,001 $816,001 $801,117 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $1,969,709 $2,347,369 $1,952,190 $2,551,529 Subtotal General Support Allocation $1,969,709 $2,347,369 $1,952,190 $2,551,529 Total Expenses $17,876,828 $20,045,117 $18,991,574 $20,899,482 Net Total ($17,698,273) ($20,045,117) ($18,310,696) ($20,884,482) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 30 of 579
949
General Fund
Budget Details
101-9152 - Fire Prevention Services
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4100 Burn Permits $0 $575 $0 $0
4110 Construction Permits $97,971 $109,850 $70,138 $80,000 4199 Other Licenses/Permits $0 $0 $0 $0
Subtotal Licenses & Permits $97,971 $110,425 $70,138 $80,000 Current Service Charges
4703 Project Review Fees $72,945 $120,000 $74,438 $83,500 4720 Weed/Lot Cleaning $2,025 $5,000 $9,761 $10,000
Subtotal Current Service Charges $74,970 $125,000 $84,199 $93,500 Revenue - Other
4810 Reimbursements $1,311 $0 $9,840 $0
Subtotal Revenue - Other $1,311 $0 $9,840 $0
Total Revenues $174,251 $235,425 $164,177 $173,500
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $28,921 $118,130 $101,658 $115,658 5112 Salaries/Wages-Extra Help $135 $0 $0 $82,445
5113 Salaries/Wages-O/T & Standby $0 $1,000 $59 $1,000
5114 Salaries/Wages-Other /PERS $0 $4,785 $210 $0
5118 Salaries/Wages-Other/Non PERS $286 $4,591 $3,548 $2,092 Subtotal Salaries & Wages $29,342 $128,505 $105,475 $201,195 Benefits
5121 Medicare $418 $1,524 $1,515 $1,677
5122 Retirement-P.E.R.S. $10,639 $26,205 $24,844 $27,527 5130 Employee Health Ins $2,822 $21,276 $10,267 $14,100 5132 Workers Comp Ins $510 $1,812 $3,083 $2,284
5135 Retiree Health Savings $81 $300 $277 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $14,469 $51,117 $39,987 $45,588
Operations & Maintenance
5212 Small Tools/Instruments $0 $0 $35 $0
5215 Safety Clothing/Supplies $473 $1,000 $3,327 $1,000 5240 Maintenance-Equipment $0 $1,000 $0 $1,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 31 of 579
950
General Fund
Budget Details
101-9152 - Fire Prevention Services
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5251 Office Expense $2,460 $1,000 $1,142 $1,000
5252 Postage $1,469 $3,000 $2,112 $3,000
5253 Educational Materials/Supplies $855 $6,500 $3,083 $6,500 5255 Vehicle Expenses $1,413 $2,000 $112 $2,000
5256 Memberships/Dues $3,508 $2,404 $680 $2,404
5258 Training/Travel/Meals $5,071 $6,600 $3,468 $6,600
5259 Special Departmental Expense $2,079 $3,000 $5,987 $3,000 5261 Professional Services $307,856 $69,800 $4,153 $80,000 Subtotal Operations & Maintenance $325,184 $96,304 $24,098 $106,504 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $34,295 $40,771 $33,976 $47,913 Subtotal General Support Allocation $34,295 $40,771 $33,976 $47,913 Total Expenses $403,291 $316,698 $203,536 $401,199
Net Total ($229,039) ($81,273) ($39,358) ($227,699)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 32 of 579
951
General Fund
Budget Details
101-9153 - Fire - Hazardous Materials
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4100 Burn Permits $0 $575 $0 $0
4199 Other Licenses/Permits $274,006 $275,000 $295,185 $335,000 Subtotal Licenses & Permits $274,006 $275,575 $295,185 $335,000 Current Service Charges
4715 Other Fees $499 $0 $249 $300
4721 Nusiance Abmt/Cost Recovery $12,305 $1,000 $0 $0
4760 Spec Fire Srv/Haz Invent Fees $157,571 $176,240 $189,633 $215,000 4790 Work Order Internal $0 $0 $383 $0
4791 Work Order External $2,823 $0 $3,960 $5,000
4792 Indirect Cost (ICAP) Reimb $0 $0 $549 $0
4796 Transaction Fees $0 $0 $622 $750
4799 Other Current Services $26,538 $20,000 $28,614 $32,500 Subtotal Current Service Charges $199,736 $197,240 $224,009 $253,550 Revenue - Other
4810 Reimbursements $5,319 $0 $287 $0
4899 Other Revenue $14,627 $8,000 $18,056 $20,000
Subtotal Revenue - Other $19,946 $8,000 $18,343 $20,000 Total Revenues $493,688 $480,815 $537,537 $608,550
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $379,237 $429,954 $374,527 $416,022 5113 Salaries/Wages-O/T & Standby $5,657 $5,000 $1,796 $5,000 5114 Salaries/Wages-Other /PERS $5,435 $4,973 $8,941 $9,847 5115 Salaries/Wages-Vacation Pay $5,229 $0 $5,386 $0
5118 Salaries/Wages-Other/Non PERS $15,447 $22,696 $12,039 $11,470 Subtotal Salaries & Wages $411,005 $462,624 $402,689 $442,340 Benefits
5121 Medicare $6,001 $5,735 $6,062 $6,032
5122 Retirement-P.E.R.S. $114,525 $97,226 $74,798 $101,357 5130 Employee Health Ins $57,264 $54,513 $48,531 $70,576 5131 Retired Employee Health Ins ($239) $0 ($361) $0
5132 Workers Comp Ins $21,447 $28,168 $16,498 $17,768
5133 Deferred Compensation $1,927 $3,829 $1,945 $2,101
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 33 of 579
952
General Fund
Budget Details
101-9153 - Fire - Hazardous Materials
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5135 Retiree Health Savings $600 $600 $865 $6,240
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset $0 $0 ($447) $0
Subtotal Benefits $201,525 $190,070 $147,892 $204,074
Operations & Maintenance
5210 Chemicals-Treatment & Op $0 $2,000 $1,525 $2,000
5212 Small Tools/Instruments $3,397 $4,500 $2,964 $4,500 5215 Safety Clothing/Supplies $2,419 $2,500 $5,339 $2,500 5221 Communications $7,025 $7,950 $6,235 $7,950
5241 Maintenance-Structures/Grounds $0 $0 $29 $0
5251 Office Expense $382 $1,500 $177 $1,500
5252 Postage $1,451 $1,500 $812 $1,500
5253 Educational Materials/Supplies $0 $1,500 $0 $1,500 5255 Vehicle Expenses $28,219 $41,516 $32,321 $32,816
5256 Memberships/Dues $0 $0 $125 $0
5258 Training/Travel/Meals $247 $7,500 $3,217 $7,500
5259 Special Departmental Expense $3,027 $5,000 $4,405 $5,000 5261 Professional Services $0 $0 $200 $0
Subtotal Operations & Maintenance $46,165 $75,466 $57,349 $66,766 Capital Outlay Expenses
5572 Equipment-Vehicles $0 $1,500 $0 $0
Subtotal Capital Outlay Expenses $0 $1,500 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $127,600 $150,968 $125,806 $225,541 Subtotal General Support Allocation $127,600 $150,968 $125,806 $225,541 Total Expenses $786,295 $880,628 $733,736 $938,721
Net Total ($292,607) ($399,813) ($196,199) ($330,171)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 34 of 579
953
General Fund
Budget Details
101-9500 - Parks & Recreation Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $484 $26,250 $330 $0
4792 Indirect Cost (ICAP) Reimb $768 $0 $474 $0
Subtotal Current Service Charges $1,252 $26,250 $804 $0 Total Revenues $1,252 $26,250 $804 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $506,345 $700,460 $557,555 $595,372 5113 Salaries/Wages-O/T & Standby $3,346 $700 $4,566 $700 5114 Salaries/Wages-Other /PERS $13,480 $23,634 $14,974 $14,541 5118 Salaries/Wages-Other/Non PERS $25,421 $60,080 $39,583 $44,253 Subtotal Salaries & Wages $548,591 $784,874 $616,678 $654,866 Benefits
5121 Medicare $7,693 $9,388 $8,811 $8,633
5122 Retirement-P.E.R.S. $142,211 $153,301 $110,272 $145,160 5130 Employee Health Ins $97,534 $95,806 $95,457 $82,404 5131 Retired Employee Health Ins $15,473 $19,582 $16,221 $12,520 5132 Workers Comp Ins $11,428 $9,267 $16,280 $11,171
5133 Deferred Compensation $9,475 $12,559 $10,271 $11,127 5135 Retiree Health Savings $358 $300 $369 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($1,068) $0 ($4,085) $0 Subtotal Benefits $283,103 $300,204 $253,596 $271,014
Operations & Maintenance
5214 Laboratory/Medical Supplies $136 $1,512 $0 $0
5219 Household Expenses $48 $600 $163 $600
5221 Communications $986 $560 $552 $600
5240 Maintenance-Equipment $0 $0 $1,229 $0
5251 Office Expense $1,985 $1,750 $744 $2,000
5252 Postage $242 $750 $72 $250
5254 Ads/Promotions/Notices $0 $700 $0 $350
5256 Memberships/Dues $883 $1,096 $1,287 $2,600
5257 Software Maintenance $89 $0 $0 $350
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 35 of 579
954
General Fund
Budget Details
101-9500 - Parks & Recreation Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5258 Training/Travel/Meals $4,792 $8,700 $7,305 $9,000
5259 Special Departmental Expense $8,842 $14,000 $8,897 $10,400 5260 Legal Fees $18,731 $15,000 $17,027 $17,000
5261 Professional Services $20,550 $122,450 $15,595 $124,450 Subtotal Operations & Maintenance $57,285 $167,118 $52,871 $167,600 Transfer Out
5950 Transfer Out $31,840 $36,840 $36,840 $0
Subtotal Transfer Out $31,840 $36,840 $36,840 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $225,348 $271,748 $226,457 $360,148 Subtotal General Support Allocation $225,348 $271,748 $226,457 $360,148 Total Expenses $1,146,167 $1,560,784 $1,186,442 $1,453,628 Net Total ($1,144,915) ($1,534,534) ($1,185,638) ($1,453,628) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 36 of 579
955
General Fund
Budget Details
101-9510 - Recreation Activities
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Franchise Tax
4065 Franchises $0 $0 $0 $0
Subtotal Franchise Tax $0 $0 $0 $0
Use of Money & Property
4330 Facilities Use Fees $53,530 $49,000 $43,345 $55,000 Subtotal Use of Money & Property $53,530 $49,000 $43,345 $55,000 Current Service Charges
4740 Park/Recreation Fees $1,692 $15,000 $0 $0
4745 Club West Program Fees $9,454 $14,000 $5,540 $10,000 4747 Special Event Fees $0 $14,000 $0 $5,000
4748 Child Care Fees $33,877 $52,000 $25,712 $45,000
Subtotal Current Service Charges $45,023 $95,000 $31,252 $60,000 Revenue - Other
4810 Reimbursements $1,437 $0 $0 $0
Subtotal Revenue - Other $1,437 $0 $0 $0
Total Revenues $99,990 $144,000 $74,596 $115,000
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $1,108,295 $1,194,213 $1,006,290 $1,238,810 5112 Salaries/Wages-Extra Help $998,575 $877,224 $1,139,322 $1,674,103 5113 Salaries/Wages-O/T & Standby $4,315 $10,000 $4,784 $10,000 5114 Salaries/Wages-Other /PERS $33,577 $27,545 $25,501 $38,969 5115 Salaries/Wages-Vacation Pay $6,093 $0 $25,208 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $4,882 $0
5117 Salaries/Wages-Sick Leave $0 $0 $36,764 $9,786
5118 Salaries/Wages-Other/Non PERS $137,685 $79,579 $83,427 $64,963 Subtotal Salaries & Wages $2,288,540 $2,188,560 $2,326,178 $3,036,632 Benefits
5121 Medicare $32,791 $29,968 $33,114 $42,247
5122 Retirement-P.E.R.S. $376,060 $317,276 $247,036 $472,619 5130 Employee Health Ins $260,649 $246,145 $245,951 $313,912 5131 Retired Employee Health Ins ($20) $0 $6,878 $9,492 5132 Workers Comp Ins $32,897 $24,506 $51,595 $40,908
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 37 of 579
956
General Fund
Budget Details
101-9510 - Recreation Activities
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5133 Deferred Compensation $3,834 $7,196 $3,588 $3,993
5135 Retiree Health Savings $1,319 $1,200 $1,153 $6,240 5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($1,039,439) ($1,040,000) ($1,189,306) ($1,772,008) Subtotal Benefits ($331,910) ($413,710) ($599,990) ($882,598) Operations & Maintenance
5210 Chemicals-Treatment & Op $0 $0 $1,939 $0
5214 Laboratory/Medical Supplies $1,091 $1,762 $2,731 $3,500 5215 Safety Clothing/Supplies $5,885 $0 $0 $0
5219 Household Expenses $1,251 $1,000 $809 $1,000
5221 Communications $543 $800 $420 $800
5222 Utilities $60,050 $35,000 $32,092 $35,000
5240 Maintenance-Equipment $1,818 $700 $349 $700
5241 Maintenance-Structures/Grounds $24,684 $31,958 $25,107 $31,958 5245 Rents/Leases-Equipment $8,917 $11,120 $11,227 $11,120 5251 Office Expense $535 $400 $40 $400
5252 Postage $1,299 $1,000 $842 $1,000
5254 Ads/Promotions/Notices $381 $7,000 $6,461 $14,000
5255 Vehicle Expenses $11,509 $24,503 $10,028 $24,503
5256 Memberships/Dues $1,470 $600 $150 $600
5257 Software Maintenance $3,150 $11,850 $2,435 $7,850
5258 Training/Travel/Meals $3,790 $4,400 $143 $4,400
5259 Special Departmental Expense $16,712 $24,300 $5,847 $24,300 5261 Professional Services $15,015 $40,000 $10,849 $33,000 5262 Contract Employees $2,587 $500 $512 $500
Subtotal Operations & Maintenance $160,689 $196,893 $111,981 $194,631 Non-Operating Expenses
5310 Contribution to Other Agencies $316 $3,000 $3,754 $3,000 Subtotal Non-Operating Expenses $316 $3,000 $3,754 $3,000 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $744,044 $894,350 $745,292 $770,195 Subtotal General Support Allocation $744,044 $894,350 $745,292 $770,195 Total Expenses $2,861,679 $2,869,094 $2,587,215 $3,121,860 Net Total ($2,761,689) ($2,725,094) ($2,512,619) ($3,006,860) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 38 of 579
957
General Fund
Budget Details
101-9515 - Recreation Center
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4330 Facilities Use Fees $22,837 $12,000 $17,572 $24,000 Subtotal Use of Money & Property $22,837 $12,000 $17,572 $24,000 Current Service Charges
4741 Aquatic Fees $183,874 $155,000 $115,397 $175,169
4743 Adult Sports Fees $207,308 $356,289 $160,934 $206,639 4744 Leisure Enrichment Fees $5,736 $12,000 $8,122 $15,000 4746 Senior Program Fees $0 $0 $12 $0
4748 Child Care Fees $9,460 $8,000 $10,510 $12,990
4749 Youth Sports Fees $192,711 $147,100 $170,744 $210,000 4750 Recreation Center Fees $713,225 $686,385 $568,146 $750,000 4751 Tennis Fees $37,206 $27,500 $33,115 $40,000
4753 Rec Center Personal Training $67,802 $30,000 $61,531 $76,000 Subtotal Current Service Charges $1,417,321 $1,422,274 $1,128,512 $1,485,798 Revenue - Other
4810 Reimbursements $36,903 $32,000 $36,903 $45,000
Subtotal Revenue - Other $36,903 $32,000 $36,903 $45,000 Total Revenues $1,477,061 $1,466,274 $1,182,988 $1,554,798 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $315 $58,800 $116 $0
5112 Salaries/Wages-Extra Help $743,923 $786,004 $630,371 $929,107 5113 Salaries/Wages-O/T & Standby $1,204 $3,000 $1,373 $3,000 5114 Salaries/Wages-Other /PERS $2,098 $984 $386 $0
5115 Salaries/Wages-Vacation Pay $0 $0 $1,783 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $1,166 $0
5117 Salaries/Wages-Sick Leave $0 $0 $0 $10,208
Subtotal Salaries & Wages $747,540 $848,788 $635,195 $942,315 Benefits
5121 Medicare $10,839 $10,066 $9,210 $13,482
5122 Retirement-P.E.R.S. $35,777 $8,353 $22,460 $12,165 5132 Workers Comp Ins $3,240 $0 $5,818 $5,987
5199 Payroll Reimbursement Offset ($15,179) $0 ($13,071) ($16,500) Subtotal Benefits $34,677 $18,419 $24,417 $15,134
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 39 of 579
958
General Fund
Budget Details
101-9515 - Recreation Center
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Operations & Maintenance
5210 Chemicals-Treatment & Op $76,362 $85,000 $75,720 $85,000 5214 Laboratory/Medical Supplies $1,794 $4,564 $4,151 $4,564 5215 Safety Clothing/Supplies $259 $100 $0 $690
5219 Household Expenses $6,018 $11,000 $4,687 $11,000
5220 IT Communications $0 $1,000 $0 $0
5221 Communications $825 $1,090 $451 $500
5222 Utilities $457,382 $540,516 $465,572 $540,516
5240 Maintenance-Equipment $7,167 $10,000 $8,216 $10,000 5241 Maintenance-Structures/Grounds $163,476 $175,650 $152,030 $175,650 5245 Rents/Leases-Equipment $0 $650 $0 $650
5251 Office Expense $2,050 $4,400 $2,204 $4,400
5252 Postage $0 $250 $0 $250
5253 Educational Materials/Supplies $300 $0 $75 $0
5254 Ads/Promotions/Notices $541 $1,100 $594 $1,100
5256 Memberships/Dues $1,095 $2,500 $1,166 $2,500
5257 Software Maintenance $2,250 $2,050 $2,918 $2,050
5258 Training/Travel/Meals $3,651 $10,000 $8,066 $10,000 5259 Special Departmental Expense $77,211 $65,150 $77,681 $65,150 5260 Legal Fees $54 $0 $513 $0
5261 Professional Services $256,533 $216,000 $295,122 $216,000 5262 Contract Employees $133,190 $145,000 $135,269 $145,000 Subtotal Operations & Maintenance $1,190,159 $1,276,020 $1,234,435 $1,275,020 Non-Operating Expenses
5310 Contribution to Other Agencies $26,134 $18,000 $10,383 $18,000 5390 Refunds ($176) $0 $6 $0
Subtotal Non-Operating Expenses $25,958 $18,000 $10,389 $18,000 Principal Expense
5412 Principal on Notes $0 $33,613 $0 $40,000
Subtotal Principal Expense $0 $33,613 $0 $40,000
Transfer Out
5950 Transfer Out $0 $0 $0 $0
Subtotal Transfer Out $0 $0 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 40 of 579
959
General Fund
Budget Details
101-9515 - Recreation Center
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $427,762 $520,921 $434,101 $368,238 Subtotal General Support Allocation $427,762 $520,921 $434,101 $368,238 Total Expenses $2,426,096 $2,715,761 $2,338,537 $2,658,707 Net Total ($949,035) ($1,249,487) ($1,155,550) ($1,103,909) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 41 of 579
960
General Fund
Budget Details
101-9517 - Community Center
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4330 Facilities Use Fees $61,509 $51,000 $33,676 $46,000 Subtotal Use of Money & Property $61,509 $51,000 $33,676 $46,000 Current Service Charges
4744 Leisure Enrichment Fees $5,769 $5,000 $4,450 $6,000 4746 Senior Program Fees $11,256 $7,000 $8,054 $10,000
4752 Community Center Fees $30,541 $28,500 $20,456 $27,000 Subtotal Current Service Charges $47,566 $40,500 $32,959 $43,000 Revenue - Other
4800 Donations $980 $0 $1,372 $500
Subtotal Revenue - Other $980 $0 $1,372 $500
Total Revenues $110,055 $91,500 $68,006 $89,500
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $275 $0 $898 $0
5112 Salaries/Wages-Extra Help $224,172 $328,631 $216,769 $363,029 5113 Salaries/Wages-O/T & Standby $360 $1,500 $310 $1,500 5114 Salaries/Wages-Other /PERS $66 $0 $424 $0
5115 Salaries/Wages-Vacation Pay $0 $0 $164 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $143 $0
5117 Salaries/Wages-Sick Leave $0 $0 $1,994 $9,906
Subtotal Salaries & Wages $224,873 $330,131 $220,702 $374,435 Benefits
5121 Medicare $3,261 $4,534 $3,200 $5,271
5122 Retirement-P.E.R.S. $54,156 $21,042 $37,123 $21,711 5132 Workers Comp Ins $1,059 $0 $2,481 $2,572
5199 Payroll Reimbursement Offset ($1,440) ($365) ($103) ($20,277) Subtotal Benefits $57,035 $25,211 $42,701 $9,277
Operations & Maintenance
5212 Small Tools/Instruments $0 $0 $90 $600
5214 Laboratory/Medical Supplies $1,091 $3,524 $2,838 $4,000 5219 Household Expenses $473 $600 $1,340 $2,000
5221 Communications $0 $695 $185 $695
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 42 of 579
961
General Fund
Budget Details
101-9517 - Community Center
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5222 Utilities $143,441 $137,000 $99,114 $152,000
5240 Maintenance-Equipment $7,305 $6,000 $3,238 $6,000
5241 Maintenance-Structures/Grounds $87,747 $124,475 $94,563 $126,965 5245 Rents/Leases-Equipment $18 $100 $126 $200
5246 Rents/Leases-Structures $14,428 $14,500 $8,520 $15,000 5251 Office Expense $1,960 $2,500 $1,879 $2,500
5254 Ads/Promotions/Notices $100 $1,000 $844 $1,000
5256 Memberships/Dues $1,697 $2,200 $1,937 $2,200
5257 Software Maintenance $0 $0 $2,631 $3,000
5258 Training/Travel/Meals $4,722 $8,000 $4,163 $8,000
5259 Special Departmental Expense $28,375 $27,000 $25,324 $31,564 5260 Legal Fees $0 $3,000 $0 $1,000
5261 Professional Services $96,588 $89,540 $61,957 $89,540 5262 Contract Employees $14,899 $24,000 $15,302 $24,000 Subtotal Operations & Maintenance $402,842 $444,134 $324,051 $470,264 Capital Outlay Expenses
5575 Equip-Other $0 $15,000 $0 $0
Subtotal Capital Outlay Expenses $0 $15,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $230,677 $280,490 $233,742 $219,307 Subtotal General Support Allocation $230,677 $280,490 $233,742 $219,307 Total Expenses $915,426 $1,094,966 $821,196 $1,073,283
Net Total ($805,371) ($1,003,466) ($753,190) ($983,783) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 43 of 579
962
General Fund
Budget Details
101-9520 - Park/Trail Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $27 $13,132 $70,136 $75,800
4791 Work Order External $0 $2,000 $0 $0
4792 Indirect Cost (ICAP) Reimb $42 $19,697 $87,944 $130,000 Subtotal Current Service Charges $69 $34,829 $158,080 $205,800 Transfer In
4990 Transfers In $205,151 $181,810 $181,391 $145,285
Subtotal Transfer In $205,151 $181,810 $181,391 $145,285 Total Revenues $205,220 $216,639 $339,471 $351,085
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $863,205 $1,115,080 $986,427 $1,100,900 5112 Salaries/Wages-Extra Help $143,771 $176,988 $162,586 $153,549 5113 Salaries/Wages-O/T & Standby $25,581 $6,000 $122,182 $6,000 5114 Salaries/Wages-Other /PERS $23,508 $24,780 $22,437 $22,008 5115 Salaries/Wages-Vacation Pay $5,570 $0 $24,065 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $1,935 $0
5117 Salaries/Wages-Sick Leave $2,788 $0 $28,856 $5,239 5118 Salaries/Wages-Other/Non PERS $44,508 $66,642 $50,858 $52,245 Subtotal Salaries & Wages $1,108,931 $1,389,489 $1,399,347 $1,339,941 Benefits
5120 Workers Comp Wage Reimb ($9,090) $0 ($252) $0
5121 Medicare $15,956 $16,750 $20,144 $18,193
5122 Retirement-P.E.R.S. $298,610 $264,308 $220,360 $278,455 5130 Employee Health Ins $182,232 $187,981 $197,591 $210,725 5131 Retired Employee Health Ins $18,269 $22,634 $19,375 $25,524 5132 Workers Comp Ins $39,607 $35,744 $42,295 $49,842
5133 Deferred Compensation $2,019 $3,769 $2,231 $2,127
5135 Retiree Health Savings $1,546 $1,500 $2,423 $9,360 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($4,202) ($12,000) ($9,263) ($11,500) Subtotal Benefits $544,946 $520,685 $494,904 $582,726
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 44 of 579
963
General Fund
Budget Details
101-9520 - Park/Trail Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Operations & Maintenance
5210 Chemicals-Treatment & Op $0 $3,000 $0 $3,000
5212 Small Tools/Instruments $29,020 $15,000 $16,698 $15,000 5214 Laboratory/Medical Supplies $2,346 $4,524 $3,174 $3,500 5215 Safety Clothing/Supplies $21,668 $20,684 $19,624 $22,488 5219 Household Expenses $11,909 $7,500 $6,854 $7,500
5221 Communications $492 $3,425 $1,903 $3,425
5222 Utilities $420,446 $608,954 $387,001 $608,954
5240 Maintenance-Equipment $62,232 $80,646 $90,331 $15,646 5241 Maintenance-Structures/Grounds $406,815 $553,116 $426,371 $280,945 5242 Non-Loans/Grant Expense $0 $0 $2,270 $0
5245 Rents/Leases-Equipment $3,974 $11,540 $1,375 $10,000 5251 Office Expense $2,627 $500 $4,480 $500
5252 Postage $0 $500 $2 $750
5253 Educational Materials/Supplies $0 $0 $149 $0
5255 Vehicle Expenses $232,112 $191,350 $236,573 $66,350 5256 Memberships/Dues $1,225 $1,364 $1,810 $3,000
5257 Software Maintenance $0 $0 $877 $0
5258 Training/Travel/Meals $3,284 $1,500 $3,373 $4,500
5259 Special Departmental Expense $2,084 $250 $6,133 $250 5260 Legal Fees $0 $0 $149 $0
5261 Professional Services $3,287 $16,588 $10,171 $447,166 Subtotal Operations & Maintenance $1,203,523 $1,520,441 $1,219,318 $1,492,974 Non-Operating Expenses
5310 Contribution to Other Agencies $15,438 $25,320 $6,695 $20,000 Subtotal Non-Operating Expenses $15,438 $25,320 $6,695 $20,000 Capital Outlay Expenses
5571 Equip-Office Furn/Machines $0 $5,200 $9,405 $0
5575 Equip-Other $0 $35,600 $59,673 $0
Subtotal Capital Outlay Expenses $0 $40,800 $69,077 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $572,570 $689,133 $574,278 $728,418 Subtotal General Support Allocation $572,570 $689,133 $574,278 $728,418 Total Expenses $3,445,408 $4,185,869 $3,763,619 $4,164,058 Net Total ($3,240,188) ($3,969,230) ($3,424,148) ($3,812,973) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 45 of 579
964
General Fund
Budget Details
101-9521 - Civic Center Common Area Maint
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $27,662 $13,000 $27,849 $46,350
Subtotal Revenue - Other $27,662 $13,000 $27,849 $46,350 Total Revenues $27,662 $13,000 $27,849 $46,350
Expenses
Operations & Maintenance
5222 Utilities $12,941 $15,000 $30,038 $15,000
5241 Maintenance-Structures/Grounds $43,118 $52,650 $37,336 $54,756 Subtotal Operations & Maintenance $56,059 $67,650 $67,374 $69,756 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $4,421 $5,274 $4,395 $3,696 Subtotal General Support Allocation $4,421 $5,274 $4,395 $3,696 Total Expenses $60,480 $72,924 $71,769 $73,452
Net Total ($32,818) ($59,924) ($43,921) ($27,102)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 46 of 579
965
General Fund
Budget Details
101-9554 - Special Events
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4747 Special Event Fees $194,284 $100,000 $302,448 $375,000 Subtotal Current Service Charges $194,284 $100,000 $302,448 $375,000 Revenue - Other
4810 Reimbursements $2,226 $1,970,579 $0 $0
Subtotal Revenue - Other $2,226 $1,970,579 $0 $0
Total Revenues $196,510 $2,070,579 $302,448 $375,000
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $13,695 $26,250 $17,432 $84,168 5113 Salaries/Wages-O/T & Standby $7,425 $1,565,246 $145,074 $0 5114 Salaries/Wages-Other /PERS $89 $0 $2,058 $4,928
5118 Salaries/Wages-Other/Non PERS $566 $0 $10,636 $4,243 Subtotal Salaries & Wages $21,774 $1,591,496 $175,201 $93,339 Benefits
5121 Medicare $341 $0 $2,850 $1,220
5122 Retirement-P.E.R.S. $4,697 $0 $6,454 $21,205
5130 Employee Health Ins $0 $0 $0 $29,724
5132 Workers Comp Ins $1,109 $0 $14,909 $2,097
5133 Deferred Compensation $163 $0 $137 $0
5135 Retiree Health Savings $4 $0 $35 $0
5199 Payroll Reimbursement Offset $0 $50,000 $0 $50,000 Subtotal Benefits $6,314 $50,000 $24,384 $104,247
Operations & Maintenance
5221 Communications $0 $500 $228 $500
5222 Utilities $0 $0 $213 $0
5241 Maintenance-Structures/Grounds $0 $0 $1,722 $1,500 5246 Rents/Leases-Structures $0 $42,000 $0 $0
5255 Vehicle Expenses $0 $107,333 $39,571 $0
5258 Training/Travel/Meals $0 $0 $2,536 $1,500
5259 Special Departmental Expense $6,992 $217,500 $35,957 $49,500 5261 Professional Services $0 $0 $25,203 $0
Subtotal Operations & Maintenance $6,992 $367,333 $105,429 $53,000 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 47 of 579
966
General Fund
Budget Details
101-9554 - Special Events
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $88,000 $0 $0
Subtotal Capital Outlay Expenses $0 $88,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $3,594 $3,940 $3,284 $84,831 Subtotal General Support Allocation $3,594 $3,940 $3,284 $84,831 Total Expenses $38,674 $2,100,769 $308,297 $335,417
Net Total $157,836 ($30,190) ($5,850) $39,583
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 48 of 579
967
General Fund
Budget Details
101-9651 - Capital Projects Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4704 Public Impr-Plan Check $1,378 $0 $320 $0
4715 Other Fees $18,774 $15,000 $13,040 $15,650
4790 Work Order Internal $32,692 $0 $48,680 $40,000
4792 Indirect Cost (ICAP) Reimb $50,830 $0 $46,272 $100,000 Subtotal Current Service Charges $103,675 $15,000 $108,313 $155,650 Transfer In
4990 Transfers In $100,000 $100,000 $100,000 $100,000
Subtotal Transfer In $100,000 $100,000 $100,000 $100,000 Total Revenues $203,675 $115,000 $208,313 $255,650
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $487,898 $1,020,894 $703,784 $495,877 5112 Salaries/Wages-Extra Help $13,756 $20,000 $21,047 $48,711 5113 Salaries/Wages-O/T & Standby $824 $500 $0 $500
5114 Salaries/Wages-Other /PERS $25,315 $23,680 $31,234 $30,690 5115 Salaries/Wages-Vacation Pay $13,686 $0 $8,571 $0
5116 Salaries/Wages-Holiday Pay $657 $0 $286 $0
5117 Salaries/Wages-Sick Leave $0 $0 $0 $948
5118 Salaries/Wages-Other/Non PERS $34,168 $38,752 $51,558 $56,349 Subtotal Salaries & Wages $576,304 $1,103,826 $816,480 $633,075 Benefits
5121 Medicare $8,338 $6,068 $11,608 $7,898
5122 Retirement-P.E.R.S. $164,719 $99,031 $140,850 $127,953 5130 Employee Health Ins $74,379 $36,846 $130,689 $96,222 5131 Retired Employee Health Ins $1,318 $311 $1,109 $18 5132 Workers Comp Ins $7,911 $5,011 $21,269 $8,832
5133 Deferred Compensation $9,582 $10,795 $10,780 $12,030 5135 Retiree Health Savings $392 $300 $670 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($2,156) ($2,000) ($24,146) $0 Subtotal Benefits $264,483 $156,362 $292,829 $256,072
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 49 of 579
968
General Fund
Budget Details
101-9651 - Capital Projects Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Operations & Maintenance
5212 Small Tools/Instruments $0 $250 $0 $250
5215 Safety Clothing/Supplies $0 $0 $272 $0
5219 Household Expenses $0 $300 $0 $300
5221 Communications $1,869 $1,000 $1,276 $1,000
5240 Maintenance-Equipment $24 $2,500 $0 $2,500
5245 Rents/Leases-Equipment $0 $250 $0 $250
5251 Office Expense $871 $8,800 $1,425 $8,200
5252 Postage $13 $100 $470 $100
5253 Educational Materials/Supplies $0 $200 $0 $0
5254 Ads/Promotions/Notices $0 $0 $1,500 $0
5255 Vehicle Expenses $105 $1,500 $796 $1,500
5256 Memberships/Dues $1,305 $2,500 $2,091 $1,500
5257 Software Maintenance ($499) $2,000 $0 $2,000
5258 Training/Travel/Meals $14,690 $18,500 $16,287 $17,950 5259 Special Departmental Expense $4,874 $3,540 $5,981 $2,000 5260 Legal Fees $3,238 $4,000 $781 $3,600
5261 Professional Services $24,380 $6,000 $0 $5,250
Subtotal Operations & Maintenance $50,870 $51,440 $30,880 $46,400 Capital Outlay Expenses
5520 Structures/Improvements $0 $35,000 $0 $0
Subtotal Capital Outlay Expenses $0 $35,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $103,507 $142,516 $118,763 $549,771 Subtotal General Support Allocation $103,507 $142,516 $118,763 $549,771 Total Expenses $995,164 $1,489,143 $1,258,952 $1,485,318 Net Total ($791,490) ($1,374,143) ($1,050,639) ($1,229,668) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 50 of 579
969
General Fund
Budget Details
101-9652 - Facilities Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $480,589 $275,000 $427,855 $485,000 4792 Indirect Cost (ICAP) Reimb $714,096 $150,000 $551,598 $870,000 Subtotal Current Service Charges $1,194,685 $425,000 $979,452 $1,355,000 Total Revenues $1,194,685 $425,000 $979,452 $1,355,000
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $647,899 $882,856 $673,142 $901,513 5112 Salaries/Wages-Extra Help $20,520 $19,484 $18,554 $20,979 5113 Salaries/Wages-O/T & Standby $3,118 $3,000 $988 $3,000 5114 Salaries/Wages-Other /PERS $5,985 $5,238 $6,938 $16,450 5115 Salaries/Wages-Vacation Pay $9,174 $0 $9,010 $0
5116 Salaries/Wages-Holiday Pay ($229) $0 $462 $0
5117 Salaries/Wages-Sick Leave $0 $0 $0 $504
5118 Salaries/Wages-Other/Non PERS $32,256 $33,477 $32,253 $40,176 Subtotal Salaries & Wages $718,723 $944,056 $741,346 $982,623 Benefits
5121 Medicare $10,175 $8,584 $10,652 $13,377
5122 Retirement-P.E.R.S. $220,817 $140,708 $150,770 $218,476 5130 Employee Health Ins $115,812 $82,443 $129,569 $189,309 5131 Retired Employee Health Ins ($45) $0 ($246) $0
5132 Workers Comp Ins $11,265 $9,580 $20,262 $18,658
5133 Deferred Compensation $4,736 $3,066 $4,923 $5,269
5135 Retiree Health Savings $629 $750 $1,108 $6,240
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($3,350) ($4,000) ($6,876) ($6,875) Subtotal Benefits $360,039 $241,130 $310,161 $444,455
Operations & Maintenance
5212 Small Tools/Instruments $0 $250 $0 $250
5215 Safety Clothing/Supplies $418 $1,100 $483 $300
5221 Communications $80 $300 $440 $600
5239 IT Maintenance-Equipment $0 $6,000 $0 $0
5240 Maintenance-Equipment $0 $1,500 $0 $1,500
5241 Maintenance-Structures/Grounds $0 $500 $0 $500
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 51 of 579
970
General Fund
Budget Details
101-9652 - Facilities Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5251 Office Expense $1,760 $2,400 $1,381 $1,800
5253 Educational Materials/Supplies $0 $600 $0 $600
5255 Vehicle Expenses $7,545 $10,383 $6,663 $10,883
5256 Memberships/Dues $1,319 $2,500 $1,420 $2,500
5257 Software Maintenance ($585) $2,000 $284 $2,000
5258 Training/Travel/Meals $3,812 $5,500 $1,976 $5,500
5259 Special Departmental Expense $109 $0 $57 $0
Subtotal Operations & Maintenance $14,458 $33,033 $12,704 $26,433 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $205,309 $253,431 $211,193 $491,136 Subtotal General Support Allocation $205,309 $253,431 $211,193 $491,136 Total Expenses $1,298,530 $1,471,650 $1,275,404 $1,944,646 Net Total ($103,845) ($1,046,650) ($295,952) ($589,646) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 52 of 579
971
General Fund
Budget Details
101-9653 - Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $1,093,747 $2,883,576 $868,579 $1,005,000 4791 Work Order External $23,081 $20,000 $68,723 $85,000 4792 Indirect Cost (ICAP) Reimb $1,747,622 $627,323 $1,192,741 $1,800,000 Subtotal Current Service Charges $2,864,450 $3,530,899 $2,130,043 $2,890,000 Total Revenues $2,864,450 $3,530,899 $2,130,043 $2,890,000 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $1,214,934 $894,228 $943,896 $1,068,393 5112 Salaries/Wages-Extra Help $18,688 $38,468 $18,936 $27,732 5113 Salaries/Wages-O/T & Standby $25,292 $10,000 $23,744 $10,000 5114 Salaries/Wages-Other /PERS $28,502 $21,444 $25,656 $27,990 5115 Salaries/Wages-Vacation Pay $15,092 $0 $5,515 $0
5116 Salaries/Wages-Holiday Pay ($891) $0 $54 $0
5117 Salaries/Wages-Sick Leave $0 $0 $0 $444
5118 Salaries/Wages-Other/Non PERS $65,805 $76,944 $43,450 $37,847 Subtotal Salaries & Wages $1,367,421 $1,041,084 $1,061,251 $1,172,406 Benefits
5121 Medicare $16,695 $23,029 $15,352 $15,895
5122 Retirement-P.E.R.S. $380,110 $384,368 $219,530 $263,569 5130 Employee Health Ins $193,363 $239,683 $151,612 $172,161 5131 Retired Employee Health Ins $18,436 $17,996 $16,871 $14,345 5132 Workers Comp Ins $21,956 $25,986 $29,204 $21,287
5133 Deferred Compensation $7,191 $13,055 $6,449 $7,214 5135 Retiree Health Savings $1,673 $1,800 $1,662 $6,240 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($3,039) ($3,000) $12,771 $0 Subtotal Benefits $636,384 $702,916 $453,451 $500,711
Operations & Maintenance
5212 Small Tools/Instruments $0 $250 $378 $250
5215 Safety Clothing/Supplies $996 $750 $500 $750
5221 Communications $792 $1,350 $0 $1,350
5240 Maintenance-Equipment $1,500 $2,500 $1,842 $2,500
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 53 of 579
972
General Fund
Budget Details
101-9653 - Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5245 Rents/Leases-Equipment $0 $250 $0 $250
5251 Office Expense $4,982 $5,200 $2,703 $5,200
5252 Postage $0 $400 $8 $400
5253 Educational Materials/Supplies $0 $300 $0 $300
5255 Vehicle Expenses $784 $9,883 $2,191 $9,883
5256 Memberships/Dues $1,891 $2,000 $5,838 $2,000
5257 Software Maintenance $20,816 $15,500 $10,033 $15,500 5258 Training/Travel/Meals $16,676 $9,250 $7,845 $9,250 5259 Special Departmental Expense $154 $500 $25 $500
5260 Legal Fees $1,623 $4,500 $135 $4,500
5261 Professional Services $0 $6,500 $0 $6,500
Subtotal Operations & Maintenance $50,213 $59,133 $31,498 $59,133 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $612,447 $717,391 $597,826 $661,126 Subtotal General Support Allocation $612,447 $717,391 $597,826 $661,126 Total Expenses $2,666,465 $2,520,524 $2,144,025 $2,393,375 Net Total $197,985 $1,010,375 ($13,982) $496,625
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 54 of 579
973
General Fund
Budget Details
101-9654 - Inspection Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4704 Public Impr-Plan Check $64,564 $90,000 $52,354 $60,000 4790 Work Order Internal $459,774 $607,846 $307,796 $375,000 4791 Work Order External $694,640 $710,000 $599,123 $755,000 4792 Indirect Cost (ICAP) Reimb $432,820 $267,846 $258,610 $675,000 Subtotal Current Service Charges $1,651,798 $1,675,692 $1,217,882 $1,865,000 Total Revenues $1,651,798 $1,675,692 $1,217,882 $1,865,000 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $539,479 $829,985 $634,632 $706,241 5113 Salaries/Wages-O/T & Standby $60,708 $75,275 $60,185 $75,275 5114 Salaries/Wages-Other /PERS $4,300 $3,437 $3,769 $4,018 5115 Salaries/Wages-Vacation Pay $8,141 $0 $4,888 $0
5116 Salaries/Wages-Holiday Pay $428 $0 $489 $0
5118 Salaries/Wages-Other/Non PERS $24,637 $36,791 $25,846 $25,976 Subtotal Salaries & Wages $637,693 $945,487 $729,807 $811,510 Benefits
5121 Medicare $9,527 $8,343 $10,897 $10,241
5122 Retirement-P.E.R.S. $178,274 $140,524 $141,048 $169,042 5130 Employee Health Ins $77,037 $76,277 $93,072 $112,128 5131 Retired Employee Health Ins $7,789 $7,560 $12,639 $12,107 5132 Workers Comp Ins $10,904 $10,703 $21,322 $15,374
5133 Deferred Compensation $1,542 $1,965 $2,623 $2,999
5135 Retiree Health Savings $721 $750 $969 $6,240
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($2,076) ($2,000) ($7,273) ($8,250) Subtotal Benefits $283,719 $244,123 $275,297 $319,881
Operations & Maintenance
5212 Small Tools/Instruments $0 $1,000 $708 $1,000
5215 Safety Clothing/Supplies $696 $1,400 $1,814 $1,400 5221 Communications $3,907 $6,000 $5,451 $6,000
5240 Maintenance-Equipment $93 $1,500 $497 $1,500
5251 Office Expense $4,712 $1,500 $794 $1,500
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 55 of 579
974
General Fund
Budget Details
101-9654 - Inspection Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5253 Educational Materials/Supplies $0 $1,000 $0 $1,000 5255 Vehicle Expenses $50,634 $44,331 $50,880 $44,331
5256 Memberships/Dues $553 $1,300 $375 $1,300
5257 Software Maintenance $3,951 $25,000 $403 $25,000
5258 Training/Travel/Meals $1,687 $4,700 $1,141 $4,700
5259 Special Departmental Expense $21 $0 $71 $0
5261 Professional Services $3,865 $10,000 $2,500 $10,000 5264 Reimb Professional Service $177,579 $65,000 $1,819 $65,000 5267 Reimb Internal Staff Services $226,904 $165,000 $133,203 $165,000 Subtotal Operations & Maintenance $474,602 $327,731 $199,656 $327,731 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $265,962 $327,974 $273,312 $384,620 Subtotal General Support Allocation $265,962 $327,974 $273,312 $384,620 Total Expenses $1,661,975 $1,845,315 $1,478,072 $1,843,742 Net Total ($10,177) ($169,623) ($260,189) $21,258
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 56 of 579
975
General Fund
Budget Details
101-9655 - Traffic/Transportation
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4114 Transportation Permits $24,828 $24,000 $23,602 $26,250 Subtotal Licenses & Permits $24,828 $24,000 $23,602 $26,250 Current Service Charges
4790 Work Order Internal $88,420 $175,000 $110,309 $129,000 4791 Work Order External $7,310 $0 $38,909 $49,000
4792 Indirect Cost (ICAP) Reimb $141,410 $100,000 $148,228 $232,000 Subtotal Current Service Charges $237,141 $275,000 $297,445 $410,000 Total Revenues $261,969 $299,000 $321,047 $436,250
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $379,960 $404,353 $366,211 $372,451 5113 Salaries/Wages-O/T & Standby $0 $2,000 $0 $2,000
5114 Salaries/Wages-Other /PERS $16,576 $17,447 $17,315 $18,623 5115 Salaries/Wages-Vacation Pay $0 $0 $2,120 $0
5118 Salaries/Wages-Other/Non PERS $12,965 $19,697 $13,934 $15,533 Subtotal Salaries & Wages $409,501 $443,497 $399,580 $408,606 Benefits
5121 Medicare $5,902 $5,598 $5,792 $5,401
5122 Retirement-P.E.R.S. $116,051 $95,553 $74,334 $93,076 5130 Employee Health Ins $38,251 $32,580 $37,808 $42,300 5132 Workers Comp Ins $6,197 $5,655 $10,364 $7,003
5133 Deferred Compensation $4,136 $7,545 $4,062 $4,036
5135 Retiree Health Savings $600 $600 $612 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($64,404) ($65,000) $51,757 ($35,000) Subtotal Benefits $106,733 $82,531 $184,729 $116,815
Operations & Maintenance
5219 Household Expenses $164 $0 $143 $0
5251 Office Expense $515 $3,500 $191 $3,500
5252 Postage $118 $250 $144 $250
5256 Memberships/Dues $2,493 $3,500 $1,500 $3,500
5257 Software Maintenance $0 $960 $0 $960
5258 Training/Travel/Meals $0 $5,200 $4,074 $5,200
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 57 of 579
976
General Fund
Budget Details
101-9655 - Traffic/Transportation
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5259 Special Departmental Expense $23 $2,000 $0 $2,000
5260 Legal Fees $1,620 $3,500 $541 $3,500
5261 Professional Services $50 $6,780 $47,479 $6,780
Subtotal Operations & Maintenance $4,982 $25,690 $54,071 $25,690 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $176,516 $145,167 $120,972 $276,586 Subtotal General Support Allocation $176,516 $145,167 $120,972 $276,586 Total Expenses $697,732 $696,885 $759,352 $827,697
Net Total ($435,763) ($397,885) ($438,305) ($391,447)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 58 of 579
977
General Fund
Budget Details
101-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Property Taxes
4001 Current Sec/Unsec Prop Tax $25,814,811 $28,762,802 $26,120,794 $29,073,405 4002 Current Supplemental Prop Tax $630,222 $75,000 $401,360 $400,000 4004 VLF Prop Tax $6,369,267 $6,412,272 $6,719,648 $7,122,827 4007 1290 Pass-Thru $3,050,522 $2,697,229 $3,367,994 $3,705,793 4010 Prior Sec/Unsec Prop Tax $8,879 $0 $7,523 $0
4020 Other Prop Tax $20,088 $0 $18,203 $20,000
Subtotal Property Taxes $35,893,788 $37,947,303 $36,635,522 $40,322,025 Sales Tax
4040 Sales/Use Tax $26,188,015 $26,699,172 $19,133,211 $26,131,248 Subtotal Sales Tax $26,188,015 $26,699,172 $19,133,211 $26,131,248 Transient Occupancy Tax
4060 Transient Occupancy Tax $2,357,423 $2,500,000 $1,723,490 $2,425,916 Subtotal Transient Occupancy Tax $2,357,423 $2,500,000 $1,723,490 $2,425,916 Franchise Tax
4065 Franchises $2,059,951 $2,255,363 $2,401,650 $2,749,787 Subtotal Franchise Tax $2,059,951 $2,255,363 $2,401,650 $2,749,787 Real Property Transfer Tax
4080 Document Transfer Tax $368,414 $100,000 $264,797 $275,000 Subtotal Real Property Transfer Tax $368,414 $100,000 $264,797 $275,000 Fines & Forfeitures
4200 Vehicle Code Fines $48,116 $44,000 $42,919 $47,500 Subtotal Fines & Forfeitures $48,116 $44,000 $42,919 $47,500 Use of Money & Property
4030 Interest/Penalties/Del Tax $181,854 $3,500 $90,737 $200,000 4300 Interest-Other $29,910 $0 $297,283 $200,000
4301 Investment Pool Earnings $163,300 $0 $111,369 $0
Subtotal Use of Money & Property $375,064 $3,500 $499,389 $400,000 Intergovernmental
4400 Motor Vehicle In-Lieu Tax $66,933 $54,159 $85,581 $94,000 4405 Homeowners Prop Tax Relief $213,031 $225,927 $183,716 $228,150 4420 State Mandated Cost Reimb $119,716 $35,000 $915 $35,000 Subtotal Intergovernmental $399,679 $315,086 $270,212 $357,150 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 59 of 579
978
General Fund
Budget Details
101-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Current Service Charges
4770 NT Real Estate Revenue $0 $275,000 $200,000 $275,000 4796 Transaction Fees $220 $0 $182 $250
Subtotal Current Service Charges $220 $275,000 $200,182 $275,250 Cannabis Revenue
4719 Cannabis Operating Fee $305,388 $175,000 $145,781 $280,000 Subtotal Cannabis Revenue $305,388 $175,000 $145,781 $280,000 Revenue - Other
4810 Reimbursements $0 $15,000 $2,839 $3,500
4899 Other Revenue $41,804 $1,261,000 $62,673 $170,000
Subtotal Revenue - Other $41,804 $1,276,000 $65,513 $173,500 Total Revenues $68,037,863 $71,590,424 $61,382,665 $73,437,376 Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $0 $0 $400,000
5118 Salaries/Wages-Other/Non PERS $0 $25,027 $18 $0
Subtotal Salaries & Wages $0 $25,027 $18 $400,000
Benefits
5131 Retired Employee Health Ins $0 $0 $1,056 $0
Subtotal Benefits $0 $0 $1,056 $0
Operations & Maintenance
5246 Rents/Leases-Structures $0 $207,500 $50,000 $187,500 5254 Ads/Promotions/Notices $0 $0 $2,540 $0
5257 Software Maintenance $0 $0 $14,074 $0
5259 Special Departmental Expense $30,027 $25,000 $33,013 $25,000 5260 Legal Fees $38,487 $5,000 $14,145 $25,000
5261 Professional Services $225,148 $331,750 $78,193 $386,750 Subtotal Operations & Maintenance $293,663 $569,250 $191,965 $624,250 Non-Operating Expenses
5310 Contribution to Other Agencies $37,446 $282,307 $37,708 $295,000 5330 Taxes/Assessments $233,471 $203,125 $199,102 $207,689 5990 Contingencies $0 $0 $0 $300,000
Subtotal Non-Operating Expenses $270,917 $485,432 $236,810 $802,689 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 60 of 579
979
General Fund
Budget Details
101-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $0 $0 $0
Subtotal Capital Outlay Expenses $0 $0 $0 $0
Transfer Out
5950 Transfer Out $1,306,232 $671,115 $671,115 $240,519 Subtotal Transfer Out $1,306,232 $671,115 $671,115 $240,519 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $129 $200,016 $997,163 $14,101 Subtotal General Support Allocation $129 $200,016 $997,163 $14,101 Total Expenses $1,870,941 $1,950,841 $2,098,126 $2,081,559 Net Total $66,166,923 $69,639,583 $59,284,539 $71,355,817 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 61 of 579
980

GENERAL RESERVE FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 62 of 579
981
102 - General Reserve Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $522,760 $0 $524,065 $500,000
Transfer In $1,481,478 $360,596 $360,596 $0
Total Revenues $2,004,238 $360,596 $884,661 $500,000
Net Total $2,004,238 $360,596 $884,661 $500,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 63 of 579
982
General Reserve Fund
Budget Details
102-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $172,088 $0 $123,416 $0
4301 Investment Pool Earnings $350,672 $0 $400,650 $500,000 Subtotal Use of Money & Property $522,760 $0 $524,065 $500,000 Transfer In
4990 Transfers In $1,481,478 $360,596 $360,596 $0
Subtotal Transfer In $1,481,478 $360,596 $360,596 $0
Total Revenues $2,004,238 $360,596 $884,661 $500,000
Net Total $2,004,238 $360,596 $884,661 $500,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 64 of 579
983

GENERAL LONG-TERM DEBT
FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 65 of 579
984
103 - General Long-Term Debt Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $243,828 $0 $109,047 $0
Revenue - Other $0 $1,174,716 $0 $0
Transfer In $883,034 $880,688 $880,688 $881,923
Total Revenues $1,126,863 $2,055,404 $989,735 $881,923
Expenses
Operations & Maintenance $903,677 $2,055,404 $883,034 $881,923 Total Expenses $903,677 $2,055,404 $883,034 $881,923
Net Total $223,186 $0 $106,701 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 66 of 579
985
General Long-Term Debt Fund
Budget Details
103-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $89,463 $0 $21,653 $0
4301 Investment Pool Earnings $60,101 $0 $87,395 $0
Subtotal Use of Money & Property $149,564 $0 $109,047 $0 Revenue - Other
4988 Raley Field Reimbursements $0 $1,174,716 $0 $0
Subtotal Revenue - Other $0 $1,174,716 $0 $0
Transfer In
4990 Transfers In $883,034 $880,688 $880,688 $881,923
Subtotal Transfer In $883,034 $880,688 $880,688 $881,923 Total Revenues $1,032,598 $2,055,404 $989,735 $881,923
Expenses
Operations & Maintenance
5241 Maintenance-Structures/Grounds $0 $1,174,716 $0 $0 5246 Rents/Leases-Structures $883,034 $880,688 $883,034 $881,923 Subtotal Operations & Maintenance $883,034 $2,055,404 $883,034 $881,923 Total Expenses $883,034 $2,055,404 $883,034 $881,923
Net Total $149,564 $0 $106,701 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 67 of 579
986

GENERAL SUPPORT

SERVICES FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 68 of 579
987
104 - General Support Srv Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $15,963 $0 ($44,952) $0
Current Service Charges $234,696 $89,000 $176,594 $139,500 Revenue - Other $237,281 $0 $146,058 $0
Transfer In $16,688,179 $19,881,010 $16,575,024 $23,471,823 Total Revenues $17,176,119 $19,970,010 $16,852,723 $23,611,323 Expenses
Salaries & Wages $6,104,107 $8,182,657 $6,326,168 $8,403,331 Benefits $2,786,299 $3,047,758 $2,660,407 $3,758,777
Operations & Maintenance $7,153,611 $10,770,447 $7,564,109 $10,716,239 Non-Operating Expenses $105,816 $122,815 $138,111 $244,701 Principal Expense $256,796 $402,869 $245,355 $419,837
Interest Expense $45,079 $27,564 $27,564 $68,438
Capital Outlay Expenses $838,313 $643,928 $336,052 $0
Total Expenses $17,290,020 $23,198,038 $17,297,766 $23,611,323 Net Total ($113,901) ($3,228,028) ($445,042) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 69 of 579
988
General Support Srv Fund
Budget Details
104-9010 - City Council
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $296,524 $394,409 $328,675 $453,834 Subtotal Transfer In $296,524 $394,409 $328,675 $453,834 Total Revenues $296,524 $394,409 $328,675 $453,834
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $89,587 $0 $96,000
5118 Salaries/Wages-Other/Non PERS $7,440 $5,460 $6,868 $5,460 Subtotal Salaries & Wages $7,440 $95,047 $6,868 $101,460 Benefits
5121 Medicare $606 $340 $1,107 $1,392
5122 Retirement-P.E.R.S. $5,327 $4,694 $12,964 $22,848
5130 Employee Health Ins $53,231 $54,000 $54,623 $59,340 5132 Workers Comp Ins $32 $7,513 $680 $8,559
5133 Deferred Compensation $810 $810 $2,368 $4,320
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $60,005 $67,357 $71,740 $96,459
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $6,000 $0 $6,000
5219 Household Expenses $107 $0 $26 $600
5221 Communications $1,437 $2,500 $2,063 $2,500
5251 Office Expense $86 $550 $94 $650
5253 Educational Materials/Supplies $0 $200 $0 $200
5256 Memberships/Dues $26,970 $31,500 $5,896 $32,000
5258 Training/Travel/Meals $61,443 $46,200 $64,410 $71,200 5259 Special Departmental Expense $3,000 $5,350 $712 $5,350 5261 Professional Services $20,480 $28,000 $14,507 $28,000 Subtotal Operations & Maintenance $113,522 $120,300 $87,708 $146,500 Non-Operating Expenses
5310 Contribution to Other Agencies $94,201 $104,705 $106,861 $109,415 Subtotal Non-Operating Expenses $94,201 $104,705 $106,861 $109,415 Total Expenses $275,168 $387,409 $273,176 $453,834
Net Total $21,356 $7,000 $55,498 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 70 of 579
989
General Support Srv Fund
Budget Details
104-9015 - City Attorney
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $211,095 $450,000 $375,000 $450,000 Subtotal Transfer In $211,095 $450,000 $375,000 $450,000 Total Revenues $211,095 $450,000 $375,000 $450,000
Expenses
Operations & Maintenance
5260 Legal Fees $226,684 $450,000 $285,988 $450,000
Subtotal Operations & Maintenance $226,684 $450,000 $285,988 $450,000 Total Expenses $226,684 $450,000 $285,988 $450,000
Net Total ($15,589) $0 $89,012 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 71 of 579
990
General Support Srv Fund
Budget Details
104-9016 - City Manager's Office
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $0 $0 $11,400 $0
Subtotal Revenue - Other $0 $0 $11,400 $0
Transfer In
4990 Transfers In $0 $0 $0 $14,657
4991 Transfers In - Gen Supp Alloc $961,299 $1,010,663 $842,220 $1,108,810 Subtotal Transfer In $961,299 $1,010,663 $842,220 $1,123,467 Total Revenues $961,299 $1,010,663 $853,620 $1,123,467
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $490,875 $620,955 $479,072 $626,899 5114 Salaries/Wages-Other /PERS $13,524 $12,075 $15,371 $26,253 5115 Salaries/Wages-Vacation Pay $11,966 $0 $10,828 $0
5118 Salaries/Wages-Other/Non PERS $42,608 $41,229 $41,704 $43,728 Subtotal Salaries & Wages $558,973 $674,260 $546,974 $696,880 Benefits
5121 Medicare $8,163 $7,883 $7,985 $9,090
5122 Retirement-P.E.R.S. $119,430 $131,039 $90,956 $155,451 5130 Employee Health Ins $68,890 $58,619 $69,422 $107,917 5131 Retired Employee Health Ins $62,650 $92,523 $78,361 $8,326 5132 Workers Comp Ins $3,499 $6,320 $11,765 $9,982
5133 Deferred Compensation $16,621 $16,678 $15,835 $18,301 5135 Retiree Health Savings $52 $150 $0 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $279,304 $313,212 $274,324 $309,066
Operations & Maintenance
5219 Household Expenses $2,655 $2,200 $2,662 $2,700
5221 Communications $5,475 $950 $2,877 $3,350
5251 Office Expense $3,858 $2,450 $2,718 $3,400
5252 Postage $352 $500 $523 $500
5253 Educational Materials/Supplies $49 $300 $0 $300
5254 Ads/Promotions/Notices $0 $0 $200 $0
5256 Memberships/Dues $23,622 $29,080 $22,953 $29,080
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 72 of 579
991
General Support Srv Fund
Budget Details
104-9016 - City Manager's Office
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5258 Training/Travel/Meals $41,562 $21,650 $19,878 $26,650 5259 Special Departmental Expense $18,929 $51,200 $14,180 $27,600 5260 Legal Fees $20 $0 $108 $0
5261 Professional Services $21,952 $24,073 $14,777 $23,940 Subtotal Operations & Maintenance $118,473 $132,403 $80,876 $117,520 Total Expenses $956,750 $1,119,874 $902,174 $1,123,467
Net Total $4,548 ($109,211) ($48,555) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 73 of 579
992
General Support Srv Fund
Budget Details
104-9021 - Government Relations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $202,940 $217,390 $181,158 $137,679 Subtotal Transfer In $202,940 $217,390 $181,158 $137,679 Total Revenues $202,940 $217,390 $181,158 $137,679
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $129,816 $75,436 $90,616 $68,881 5114 Salaries/Wages-Other /PERS $0 $0 $0 $3,444
5118 Salaries/Wages-Other/Non PERS $4,656 $6,924 $3,773 $10,937 Subtotal Salaries & Wages $134,472 $82,360 $94,389 $83,263 Benefits
5121 Medicare $1,897 $1,922 $1,314 $999
5122 Retirement-P.E.R.S. $38,121 $32,764 $22,310 $17,213 5130 Employee Health Ins $19,915 $10,380 $14,293 $7,842 5132 Workers Comp Ins $1,076 $1,897 $2,305 $952
5133 Deferred Compensation $1,932 $3,769 $2,079 $3,100
5135 Retiree Health Savings $0 $0 $0 $1,061
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $62,941 $50,732 $42,300 $31,166
Operations & Maintenance
5221 Communications $0 $0 $320 $500
5256 Memberships/Dues $0 $1,000 $0 $500
5258 Training/Travel/Meals $80 $22,250 $126 $22,250
Subtotal Operations & Maintenance $80 $23,250 $446 $23,250 Total Expenses $197,493 $156,342 $137,135 $137,679
Net Total $5,446 $61,048 $44,023 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 74 of 579
993
General Support Srv Fund
Budget Details
104-9022 - City Clerk
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $871,866 $1,052,821 $877,351 $897,143 Subtotal Transfer In $871,866 $1,052,821 $877,351 $897,143 Total Revenues $871,866 $1,052,821 $877,351 $897,143
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $344,904 $411,127 $340,444 $377,916 5112 Salaries/Wages-Extra Help $45,004 $62,900 $32,888 $62,468 5113 Salaries/Wages-O/T & Standby $436 $5,000 $400 $5,000 5114 Salaries/Wages-Other /PERS $8,041 $7,340 $8,019 $7,787 5115 Salaries/Wages-Vacation Pay $3,296 $0 $3,395 $0
5117 Salaries/Wages-Sick Leave $0 $0 $0 $1,562
5118 Salaries/Wages-Other/Non PERS $13,630 $19,290 $11,997 $16,087 Subtotal Salaries & Wages $415,310 $505,657 $397,144 $470,820 Benefits
5121 Medicare $6,000 $6,492 $5,684 $6,386
5122 Retirement-P.E.R.S. $88,171 $95,311 $65,881 $91,798 5130 Employee Health Ins $48,970 $47,618 $61,568 $73,271 5131 Retired Employee Health Ins $21,818 $25,575 $21,118 $7,665 5132 Workers Comp Ins $3,645 $6,874 $11,305 $8,595
5133 Deferred Compensation $2,536 $4,808 $2,551 $2,763
5135 Retiree Health Savings $473 $578 $554 $2,886
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $171,614 $187,256 $168,661 $193,364
Operations & Maintenance
5219 Household Expenses $57 $275 $364 $275
5221 Communications $0 $1,845 $414 $1,845
5250 IT Maintenance-Software $7,000 $20,000 $3,500 $0
5251 Office Expense $4,501 $3,330 $1,400 $3,400
5252 Postage $192 $700 $85 $700
5253 Educational Materials/Supplies $0 $32 $0 $52
5254 Ads/Promotions/Notices $9,456 $20,100 $17,629 $20,400 5256 Memberships/Dues $2,770 $1,470 $225 $1,670
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 75 of 579
994
General Support Srv Fund
Budget Details
104-9022 - City Clerk
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5257 Software Maintenance $237,587 $237,258 $230,124 $154,720 5258 Training/Travel/Meals $3,986 $9,798 $18,030 $11,298 5259 Special Departmental Expense $539 $80,500 $2,355 $5,500 5260 Legal Fees $324 $0 $54 $0
5261 Professional Services $650 $102,000 $2,300 $27,000 5269 Official Fees $0 $5,800 $0 $6,100
Subtotal Operations & Maintenance $267,062 $483,108 $276,478 $232,960 Total Expenses $853,986 $1,176,021 $842,283 $897,143
Net Total $17,880 ($123,200) $35,068 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 76 of 579
995
General Support Srv Fund
Budget Details
104-9024 - Human Resources
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $1,227,525 $1,490,749 $1,242,306 $1,764,314 Subtotal Transfer In $1,227,525 $1,490,749 $1,242,306 $1,764,314 Total Revenues $1,227,525 $1,490,749 $1,242,306 $1,764,314 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $623,167 $866,249 $613,054 $820,312 5112 Salaries/Wages-Extra Help $44,651 $129,348 $58,782 $0 5113 Salaries/Wages-O/T & Standby $6,488 $10,000 $5,170 $10,000 5114 Salaries/Wages-Other /PERS $16,990 $13,698 $17,382 $24,933 5115 Salaries/Wages-Vacation Pay $7,649 $0 $7,866 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $254 $0
5118 Salaries/Wages-Other/Non PERS $34,172 $35,584 $40,889 $50,232 Subtotal Salaries & Wages $733,118 $1,054,879 $743,398 $905,477 Benefits
5121 Medicare $10,490 $10,028 $10,735 $11,895
5122 Retirement-P.E.R.S. $163,865 $161,335 $133,948 $201,169 5130 Employee Health Ins $107,135 $102,264 $109,037 $168,000 5131 Retired Employee Health Ins $19,939 $18,494 $19,410 $13,591 5132 Workers Comp Ins $7,165 $12,434 $21,328 $19,246
5133 Deferred Compensation $6,444 $10,173 $6,288 $7,710 5135 Retiree Health Savings $1,200 $1,200 $1,119 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset $0 $0 ($9,502) $0
Subtotal Benefits $316,239 $315,928 $292,362 $421,611
Operations & Maintenance
5219 Household Expenses $0 $400 $0 $600
5221 Communications $0 $0 $22,435 $0
5251 Office Expense $5,414 $13,000 $2,249 $14,000
5252 Postage $1,200 $1,100 $1,313 $2,000
5253 Educational Materials/Supplies $0 $250 $0 $0
5254 Ads/Promotions/Notices $5,866 $9,750 $5,698 $9,750 5256 Memberships/Dues $986 $700 $884 $1,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 77 of 579
996
General Support Srv Fund
Budget Details
104-9024 - Human Resources
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5257 Software Maintenance $69,532 $179,253 $98,668 $189,253 5258 Training/Travel/Meals $4,914 $7,000 $7,796 $1,900
5259 Special Departmental Expense $20,269 $35,694 $5,736 $38,944 5260 Legal Fees $3,078 $0 $0 $0
5261 Professional Services $61,430 $452,779 $140,183 $179,779 Subtotal Operations & Maintenance $172,690 $699,926 $284,962 $437,226 Capital Outlay Expenses
5574 Equip-Computer/Software >$5000 $0 $10,000 $0 $0
Subtotal Capital Outlay Expenses $0 $10,000 $0 $0
Total Expenses $1,222,046 $2,080,733 $1,320,722 $1,764,314 Net Total $5,480 ($589,984) ($78,416) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 78 of 579
997
General Support Srv Fund
Budget Details
104-9026 - Community Relations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $775,433 $857,507 $714,589 $819,571 Subtotal Transfer In $775,433 $857,507 $714,589 $819,571 Total Revenues $775,433 $857,507 $714,589 $819,571
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $244,764 $289,577 $238,318 $264,678 5112 Salaries/Wages-Extra Help $20,804 $44,318 $26,974 $31,479 5114 Salaries/Wages-Other /PERS $6,658 $6,817 $3,444 $3,343 5115 Salaries/Wages-Vacation Pay $9,472 $0 $18,964 $0
5117 Salaries/Wages-Sick Leave $0 $0 $26,556 $504
5118 Salaries/Wages-Other/Non PERS $16,033 $20,815 $15,665 $19,925 Subtotal Salaries & Wages $297,731 $361,527 $329,920 $319,929 Benefits
5121 Medicare $4,194 $4,490 $4,729 $4,295
5122 Retirement-P.E.R.S. $67,357 $70,577 $60,265 $66,774 5130 Employee Health Ins $45,028 $39,370 $43,175 $44,775 5131 Retired Employee Health Ins $20,576 $25,523 $22,771 $27,140 5132 Workers Comp Ins $2,298 $4,344 $7,573 $5,486
5133 Deferred Compensation $4,928 $6,837 $4,443 $5,008
5135 Retiree Health Savings $242 $300 $277 $1,030
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $144,623 $151,441 $143,232 $154,507
Operations & Maintenance
5219 Household Expenses $0 $400 $0 $400
5221 Communications $166 $914 $621 $914
5251 Office Expense $170 $2,600 $527 $1,950
5252 Postage $4 $100 $0 $100
5254 Ads/Promotions/Notices $4,066 $26,500 $4,708 $26,500 5256 Memberships/Dues $0 $500 $1,148 $1,150
5257 Software Maintenance $35,510 $69,721 $39,417 $69,721 5258 Training/Travel/Meals $3,278 $3,500 $1,843 $3,500
5259 Special Departmental Expense $7,150 $3,500 $2,777 $3,500 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 79 of 579
998
General Support Srv Fund
Budget Details
104-9026 - Community Relations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5261 Professional Services $276,006 $299,900 $195,882 $237,400 Subtotal Operations & Maintenance $326,350 $407,635 $246,922 $345,135 Total Expenses $768,704 $920,603 $720,075 $819,571
Net Total $6,730 ($63,096) ($5,486) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 80 of 579
999
General Support Srv Fund
Budget Details
104-9032 - Risk Management
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $28,846 $0 $56,361 $0
Subtotal Revenue - Other $28,846 $0 $56,361 $0
Transfer In
4991 Transfers In - Gen Supp Alloc $2,827,212 $2,876,902 $2,397,418 $4,311,895 Subtotal Transfer In $2,827,212 $2,876,902 $2,397,418 $4,311,895 Total Revenues $2,856,058 $2,876,902 $2,453,780 $4,311,895 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $4,587 $0 $2,455 $0
5113 Salaries/Wages-O/T & Standby $647 $0 $586 $0
5114 Salaries/Wages-Other /PERS $178 $0 $76 $0
5118 Salaries/Wages-Other/Non PERS $101 $0 $74 $0
Subtotal Salaries & Wages $5,513 $0 $3,191 $0
Benefits
5121 Medicare $79 $0 $45 $0
5122 Retirement-P.E.R.S. $958 $0 $457 $0
5129 Unemployment Ins $75,671 $0 $33,344 $0
5130 Employee Health Ins $40 $0 $31 $0
5132 Workers Comp Ins $106 $0 $114 $0
5135 Retiree Health Savings $7 $0 $6 $0
Subtotal Benefits $76,861 $0 $33,997 $0
Operations & Maintenance
5212 Small Tools/Instruments $0 $0 $1,936 $0
5240 Maintenance-Equipment $15,195 $0 $7,013 $0
5241 Maintenance-Structures/Grounds $20,754 $0 $1,935 $0 5254 Ads/Promotions/Notices $340 $0 $181 $0
5255 Vehicle Expenses $5,078 $0 $6,213 $0
5259 Special Departmental Expense $1,350 $200,000 $0 $250,000 5261 Professional Services $93,491 $0 $168,430 $0
5271 Insurance-Liability $2,209,002 $2,584,460 $2,498,752 $3,469,645 5272 Insurance-Property $309,149 $399,759 $355,724 $573,000 5273 Insurance-Fidelity $44,353 $6,433 $13,996 $15,000
Subtotal Operations & Maintenance $2,698,711 $3,190,652 $3,054,179 $4,307,645 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 81 of 579
1000
General Support Srv Fund
Budget Details
104-9032 - Risk Management
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Non-Operating Expenses
5310 Contribution to Other Agencies $0 $4,250 $0 $4,250 Subtotal Non-Operating Expenses $0 $4,250 $0 $4,250
Capital Outlay Expenses
5575 Equip-Other $3,850 $0 $16,992 $0
5866 Construction Contracts $54,974 $0 $1,311 $0
Subtotal Capital Outlay Expenses $58,824 $0 $18,303 $0
Total Expenses $2,839,910 $3,194,902 $3,109,670 $4,311,895 Net Total $16,148 ($318,000) ($655,891) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 82 of 579
1001
General Support Srv Fund
Budget Details
104-9034 - Information Technology
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4899 Other Revenue $1,000 $0 $15,000 $0
Subtotal Revenue - Other $1,000 $0 $15,000 $0
Transfer In
4991 Transfers In - Gen Supp Alloc $3,230,573 $4,242,067 $3,535,056 $4,453,024 Subtotal Transfer In $3,230,573 $4,242,067 $3,535,056 $4,453,024 Total Revenues $3,231,573 $4,242,067 $3,550,056 $4,453,024 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $826,772 $1,434,141 $957,143 $1,314,455 5112 Salaries/Wages-Extra Help $0 $0 $3,110 $0
5113 Salaries/Wages-O/T & Standby $11,674 $38,000 $20,995 $38,001 5114 Salaries/Wages-Other /PERS $8,031 $22,851 $4,252 $17,089 5115 Salaries/Wages-Vacation Pay $18,620 $0 $21,178 $0
5116 Salaries/Wages-Holiday Pay $892 $0 $700 $0
5117 Salaries/Wages-Sick Leave $0 $0 $25,775 $0
5118 Salaries/Wages-Other/Non PERS $55,769 $69,992 $51,713 $59,811 Subtotal Salaries & Wages $921,759 $1,564,985 $1,084,864 $1,429,355 Benefits
5121 Medicare $13,232 $16,978 $15,919 $19,060
5122 Retirement-P.E.R.S. $221,511 $287,122 $176,695 $316,909 5130 Employee Health Ins $142,663 $177,613 $161,674 $239,124 5131 Retired Employee Health Ins $13,576 $17,789 $16,652 $19,875 5132 Workers Comp Ins $8,301 $18,983 $30,444 $27,290
5133 Deferred Compensation $6,745 $14,449 $6,643 $10,457 5135 Retiree Health Savings $704 $1,500 $1,477 $6,240
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $406,732 $534,434 $409,504 $638,955
Operations & Maintenance
5219 Household Expenses $0 $800 $0 $800
5221 Communications $298,222 $390,219 $297,246 $428,451 5223 IT Printing/Copies $50,101 $58,234 $23,465 $67,406 5240 Maintenance-Equipment $142,649 $259,304 $184,195 $242,621 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 83 of 579
1002
General Support Srv Fund
Budget Details
104-9034 - Information Technology
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5250 IT Maintenance-Software $0 $0 $5,043 $0
5251 Office Expense $6,122 $6,000 $3,021 $14,000
5252 Postage $0 $25 $0 $25
5253 Educational Materials/Supplies $75 $3,000 $0 $3,000 5256 Memberships/Dues $2,405 $1,500 $45 $1,500
5257 Software Maintenance $719,303 $904,553 $816,163 $870,532 5258 Training/Travel/Meals $15,993 $36,000 $2,228 $32,500 5260 Legal Fees $0 $0 $1,013 $0
5261 Professional Services $90,178 $213,104 $24,921 $235,604 Subtotal Operations & Maintenance $1,325,047 $1,872,738 $1,357,340 $1,896,439 Principal Expense
5412 Principal on Notes $183,818 $196,299 $196,299 $419,837 5415 Principal on Leases $29,266 $206,570 $49,055 $0
Subtotal Principal Expense $213,083 $402,869 $245,355 $419,837 Interest Expense
5422 Interest on Notes $40,046 $27,564 $27,564 $68,438
Subtotal Interest Expense $40,046 $27,564 $27,564 $68,438 Capital Outlay Expenses
5574 Equip-Computer/Software >$5000 $0 $263,928 $265,949 $0 Subtotal Capital Outlay Expenses $0 $263,928 $265,949 $0 Total Expenses $2,906,668 $4,666,519 $3,390,575 $4,453,024 Net Total $324,906 ($424,452) $159,480 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 84 of 579
1003
General Support Srv Fund
Budget Details
104-9035 - Information Technology - GIS
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $0 $0 $0 $823,296
Subtotal Transfer In $0 $0 $0 $823,296
Total Revenues $0 $0 $0 $823,296
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $0 $535,509
5114 Salaries/Wages-Other /PERS $0 $0 $0 $9,681
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $22,108
Subtotal Salaries & Wages $0 $0 $0 $567,298
Benefits
5121 Medicare $0 $0 $0 $7,765
5122 Retirement-P.E.R.S. $0 $0 $0 $129,756
5130 Employee Health Ins $0 $0 $0 $95,088
5132 Workers Comp Ins $0 $0 $0 $11,166
5133 Deferred Compensation $0 $0 $0 $1,824
Subtotal Benefits $0 $0 $0 $245,598
Operations & Maintenance
5212 Small Tools/Instruments $0 $0 $0 $250
5221 Communications $0 $0 $0 $500
5240 Maintenance-Equipment $0 $0 $0 $2,500
5245 Rents/Leases-Equipment $0 $0 $0 $250
5251 Office Expense $0 $0 $0 $800
5252 Postage $0 $0 $0 $100
5253 Educational Materials/Supplies $0 $0 $0 $200
5256 Memberships/Dues $0 $0 $0 $1,000
5257 Software Maintenance $0 $0 $0 $1,000
5258 Training/Travel/Meals $0 $0 $0 $800
5260 Legal Fees $0 $0 $0 $500
5261 Professional Services $0 $0 $0 $2,500
Subtotal Operations & Maintenance $0 $0 $0 $10,400
Total Expenses $0 $0 $0 $823,296
Net Total $0 $0 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 85 of 579
1004
General Support Srv Fund
Budget Details
104-9050 - Finance Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4791 Work Order External $5,325 $0 $678 $0
Subtotal Current Service Charges $5,325 $0 $678 $0
Revenue - Other
4899 Other Revenue $12,949 $0 $13,703 $0
Subtotal Revenue - Other $12,949 $0 $13,703 $0
Transfer In
4991 Transfers In - Gen Supp Alloc $433,495 $519,199 $432,666 $506,791 Subtotal Transfer In $433,495 $519,199 $432,666 $506,791 Total Revenues $451,769 $519,199 $447,046 $506,791
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $261,324 $289,339 $250,947 $272,685 5113 Salaries/Wages-O/T & Standby $608 $0 $200 $0
5114 Salaries/Wages-Other /PERS $9,790 $9,548 $9,350 $10,130 5115 Salaries/Wages-Vacation Pay $7,943 $0 $8,182 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $1,015 $0
5118 Salaries/Wages-Other/Non PERS $28,529 $34,537 $28,994 $36,565 Subtotal Salaries & Wages $308,195 $333,424 $298,686 $319,380 Benefits
5121 Medicare $4,464 $4,352 $4,332 $3,954
5122 Retirement-P.E.R.S. $79,935 $69,276 $64,149 $67,310 5130 Employee Health Ins $30,124 $26,676 $29,178 $33,444 5131 Retired Employee Health Ins $19,311 $23,574 $18,693 $19,695 5132 Workers Comp Ins $2,080 $3,727 $6,125 $4,471
5133 Deferred Compensation $9,254 $8,919 $8,842 $9,587
5135 Retiree Health Savings $300 $300 $277 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($1,237) $0 ($6,516) $0 Subtotal Benefits $144,230 $136,824 $125,079 $138,461
Operations & Maintenance
5219 Household Expenses $0 $500 $0 $500
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 86 of 579
1005
General Support Srv Fund
Budget Details
104-9050 - Finance Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5221 Communications $456 $600 $380 $600
5251 Office Expense $3,645 $2,700 $1,136 $2,700
5252 Postage $1,604 $500 $925 $500
5253 Educational Materials/Supplies $0 $450 $0 $450
5256 Memberships/Dues $1,094 $1,200 $997 $1,200
5258 Training/Travel/Meals $3,233 $7,000 $6,368 $7,000
5259 Special Departmental Expense $311 $4,500 $1,539 $4,500 5260 Legal Fees $0 $1,500 $27 $1,500
5261 Professional Services $400 $30,000 $3,696 $30,000
Subtotal Operations & Maintenance $10,743 $48,950 $15,068 $48,950 Total Expenses $463,168 $519,199 $438,833 $506,791
Net Total ($11,398) $0 $8,213 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 87 of 579
1006
General Support Srv Fund
Budget Details
104-9051 - Finance Fiscal Records
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $36 $0 $1,416 $0
4792 Indirect Cost (ICAP) Reimb $57 $0 $2,030 $0
Subtotal Current Service Charges $93 $0 $3,447 $0
Transfer In
4991 Transfers In - Gen Supp Alloc $1,221,794 $1,284,496 $1,070,413 $1,504,227 Subtotal Transfer In $1,221,794 $1,284,496 $1,070,413 $1,504,227 Total Revenues $1,221,888 $1,284,496 $1,073,860 $1,504,227 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $543,593 $743,324 $582,004 $761,422 5113 Salaries/Wages-O/T & Standby $11,406 $2,500 $6,854 $0 5114 Salaries/Wages-Other /PERS $2,003 $6,291 $1,503 $5,691 5115 Salaries/Wages-Vacation Pay $4,362 $0 $9,750 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $1,028 $0
5118 Salaries/Wages-Other/Non PERS $37,495 $31,511 $44,396 $25,439 Subtotal Salaries & Wages $598,859 $783,625 $645,535 $792,553 Benefits
5121 Medicare $8,842 $8,892 $9,461 $11,041
5122 Retirement-P.E.R.S. $160,772 $151,816 $143,440 $182,574 5130 Employee Health Ins $69,092 $72,825 $82,763 $115,848 5131 Retired Employee Health Ins $11,540 $14,769 $9,997 $9,466 5132 Workers Comp Ins $5,344 $10,447 $16,953 $14,960
5133 Deferred Compensation $4,084 $8,002 $3,999 $4,362
5135 Retiree Health Savings $992 $1,200 $1,096 $6,240
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($3,334) $0 ($5,018) $0 Subtotal Benefits $257,333 $267,951 $262,692 $344,490
Operations & Maintenance
5221 Communications $456 $460 $380 $460
5240 Maintenance-Equipment $1,742 $1,204 $3,045 $3,400
5251 Office Expense $9,909 $17,700 $4,665 $7,700
5252 Postage $4,567 $6,664 $3,904 $6,664
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 88 of 579
1007
General Support Srv Fund
Budget Details
104-9051 - Finance Fiscal Records
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5256 Memberships/Dues $940 $1,250 $510 $1,250
5257 Software Maintenance $86,237 $149,321 $90,579 $166,925 5258 Training/Travel/Meals $10,807 $16,025 $7,807 $16,025 5259 Special Departmental Expense $640 $5,000 $2,145 $5,000 5260 Legal Fees $1,642 $0 $216 $0
5261 Professional Services $181,302 $206,930 $180,015 $159,760 Subtotal Operations & Maintenance $298,242 $404,554 $293,266 $367,184 Total Expenses $1,154,433 $1,456,130 $1,201,493 $1,504,227 Net Total $67,454 ($171,634) ($127,633) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 89 of 579
1008
General Support Srv Fund
Budget Details
104-9052 - Finance Revenue Collections
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4795 Administration Fees $45,292 $14,000 $107,844 $14,000 4796 Transaction Fees $2,490 $0 $543 $500
Subtotal Current Service Charges $47,782 $14,000 $108,387 $14,500 Revenue - Other
4810 Reimbursements $175,584 $0 $48,639 $0
4899 Other Revenue $6,950 $0 ($7,711) $0
Subtotal Revenue - Other $182,534 $0 $40,928 $0
Transfer In
4990 Transfers In $116,500 $45,000 $45,000 $0
4991 Transfers In - Gen Supp Alloc $857,977 $1,368,633 $1,140,527 $1,472,073 Subtotal Transfer In $974,477 $1,413,633 $1,185,527 $1,472,073 Total Revenues $1,204,793 $1,427,633 $1,334,843 $1,486,573 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $491,987 $546,636 $472,627 $550,857 5112 Salaries/Wages-Extra Help $8,641 $27,594 $24,612 $87,532 5113 Salaries/Wages-O/T & Standby $5,417 $1,200 $11,435 $0 5114 Salaries/Wages-Other /PERS $8,295 $7,362 $9,945 $9,234 5115 Salaries/Wages-Vacation Pay $12,632 $0 $2,063 $0
5116 Salaries/Wages-Holiday Pay $623 $0 $515 $0
5117 Salaries/Wages-Sick Leave $17,797 $0 $0 $2,253
5118 Salaries/Wages-Other/Non PERS $21,263 $30,180 $22,928 $23,911 Subtotal Salaries & Wages $566,655 $612,972 $544,126 $673,788 Benefits
5121 Medicare $7,984 $8,091 $7,659 $9,258
5122 Retirement-P.E.R.S. $124,307 $130,620 $107,417 $133,302 5130 Employee Health Ins $122,871 $118,332 $118,688 $136,409 5131 Retired Employee Health Ins $11,480 $16,952 $21,726 $20,375 5132 Workers Comp Ins $5,774 $9,922 $13,859 $11,823
5133 Deferred Compensation $2,198 $4,469 $2,189 $2,464
5135 Retiree Health Savings $955 $960 $877 $6,240
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 90 of 579
1009
General Support Srv Fund
Budget Details
104-9052 - Finance Revenue Collections
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Subtotal Benefits $275,568 $289,346 $272,415 $319,871
Operations & Maintenance
5219 Household Expenses $0 $0 $59 $0
5251 Office Expense $8,125 $12,030 $1,564 $12,030
5252 Postage $94,868 $106,270 $83,377 $106,270
5256 Memberships/Dues $135 $0 $150 $0
5257 Software Maintenance ($14,275) $16,750 $30,195 $56,750 5258 Training/Travel/Meals $2,913 $2,000 $1,878 $4,000
5259 Special Departmental Expense $4,517 $900 $467 $900 5260 Legal Fees $918 $0 $216 $1,000
5261 Professional Services $281,191 $416,364 $327,554 $311,964 Subtotal Operations & Maintenance $378,391 $554,314 $445,460 $492,914 Total Expenses $1,220,614 $1,456,633 $1,262,001 $1,486,573 Net Total ($15,822) ($29,000) $72,842 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 91 of 579
1010
General Support Srv Fund
Budget Details
104-9053 - Procurement & Contracting
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $509,870 $630,665 $525,554 $841,649 Subtotal Transfer In $509,870 $630,665 $525,554 $841,649 Total Revenues $509,870 $630,665 $525,554 $841,649
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $310,660 $523,394 $347,102 $487,380 5113 Salaries/Wages-O/T & Standby $0 $0 $346 $0
5114 Salaries/Wages-Other /PERS $0 $0 $4,236 $5,704
5115 Salaries/Wages-Vacation Pay $4,200 $0 $4,542 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $454 $0
5118 Salaries/Wages-Other/Non PERS $10,726 $13,185 $11,991 $27,113 Subtotal Salaries & Wages $325,586 $536,579 $368,672 $520,197 Benefits
5121 Medicare $4,639 $3,667 $5,308 $7,067
5122 Retirement-P.E.R.S. $70,886 $62,526 $69,347 $117,354 5130 Employee Health Ins $43,707 $32,136 $48,325 $77,268 5132 Workers Comp Ins $2,729 $3,756 $9,802 $9,282
5133 Deferred Compensation $4,617 $7,192 $5,238 $7,311
5135 Retiree Health Savings $300 $300 $519 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $126,878 $109,578 $138,538 $221,402
Operations & Maintenance
5240 Maintenance-Equipment $0 $0 $112 $0
5251 Office Expense $3,253 $10,300 $88 $750
5256 Memberships/Dues $2,066 $2,750 $1,954 $2,900
5257 Software Maintenance $21,390 $26,300 $25,209 $38,900 5258 Training/Travel/Meals $5,083 $10,500 $6,590 $10,500 5260 Legal Fees $10,450 $27,000 $5,932 $29,000
5261 Professional Services $15,156 $26,000 $11,610 $18,000 Subtotal Operations & Maintenance $57,398 $102,850 $51,494 $100,050 Total Expenses $509,862 $749,007 $558,704 $841,649
Net Total $8 ($118,342) ($33,150) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 92 of 579
1011
General Support Srv Fund
Budget Details
104-9054 - Budget & Financial Planning
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $318,329 $435,327 $362,773 $639,065 Subtotal Transfer In $318,329 $435,327 $362,773 $639,065 Total Revenues $318,329 $435,327 $362,773 $639,065
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $204,155 $353,435 $202,521 $364,890 5114 Salaries/Wages-Other /PERS $4,765 $5,689 $0 $6,088 5118 Salaries/Wages-Other/Non PERS $9,107 $10,853 $3,668 $18,799 Subtotal Salaries & Wages $218,027 $369,977 $206,188 $389,777 Benefits
5121 Medicare $3,367 $3,402 $3,204 $5,291
5122 Retirement-P.E.R.S. $61,530 $58,360 $49,646 $88,293 5130 Employee Health Ins $18,702 $19,548 $20,615 $51,895 5132 Workers Comp Ins $1,815 $3,402 $5,706 $6,638
5133 Deferred Compensation $2,001 $3,413 $3,023 $5,473
5135 Retiree Health Savings $211 $240 $185 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset $0 $0 ($1,426) $0
Subtotal Benefits $87,625 $88,365 $80,953 $160,711
Operations & Maintenance
5251 Office Expense $541 $500 $418 $500
5256 Memberships/Dues $135 $0 $285 $500
5257 Software Maintenance ($11,350) $56,077 $0 $56,077
5258 Training/Travel/Meals $4,022 $10,000 $3,899 $10,000 5259 Special Departmental Expense $0 $0 $61 $0
5260 Legal Fees $351 $1,500 $135 $1,500
5261 Professional Services $13,255 $104,050 $34,408 $20,000 Subtotal Operations & Maintenance $6,953 $172,127 $39,205 $88,577 Capital Outlay Expenses
5571 Equip-Office Furn/Machines $0 $5,000 $825 $0
5574 Equip-Computer/Software >$5000 $0 $5,000 $880 $0
Subtotal Capital Outlay Expenses $0 $10,000 $1,705 $0
Total Expenses $312,606 $640,469 $328,052 $639,065
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 93 of 579
1012
General Support Srv Fund
Budget Details
Net Total $5,723 ($205,142) $34,721 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 94 of 579
1013
General Support Srv Fund
Budget Details
104-9325 - City Facility Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $11,308 $0 $23,798 $0
4792 Indirect Cost (ICAP) Reimb $17,940 $0 $37,425 $0
Subtotal Current Service Charges $29,248 $0 $61,223 $0
Transfer In
4990 Transfers In $114,264 $0 $0 $0
4991 Transfers In - Gen Supp Alloc $1,720,304 $1,909,671 $1,591,393 $1,991,568 Subtotal Transfer In $1,834,568 $1,909,671 $1,591,393 $1,991,568 Total Revenues $1,863,816 $1,909,671 $1,652,616 $1,991,568 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $525,530 $563,851 $519,574 $608,726 5113 Salaries/Wages-O/T & Standby $23,881 $20,000 $30,549 $20,000 5114 Salaries/Wages-Other /PERS $11,611 $12,387 $11,806 $22,061 5115 Salaries/Wages-Vacation Pay $0 $0 $4,477 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $550 $0
5118 Salaries/Wages-Other/Non PERS $28,658 $44,336 $29,106 $34,449 Subtotal Salaries & Wages $589,679 $640,574 $596,062 $685,236 Benefits
5121 Medicare $8,622 $9,858 $8,594 $8,827
5122 Retirement-P.E.R.S. $133,529 $166,067 $107,133 $150,128 5130 Employee Health Ins $86,900 $116,837 $81,539 $105,222 5131 Retired Employee Health Ins $10,642 $12,212 $9,777 $7,914 5132 Workers Comp Ins $10,436 $21,114 $17,106 $23,151
5133 Deferred Compensation $878 $1,884 $919 $996
5135 Retiree Health Savings $744 $900 $692 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($7,641) $0 ($4,445) $0 Subtotal Benefits $244,110 $328,873 $221,316 $299,358
Operations & Maintenance
5212 Small Tools/Instruments $7,182 $14,000 $11,027 $9,270 5214 Laboratory/Medical Supplies $1,201 $6,936 $5,550 $7,144 5215 Safety Clothing/Supplies $6,761 $9,850 $4,968 $10,094 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 95 of 579
1014
General Support Srv Fund
Budget Details
104-9325 - City Facility Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5219 Household Expenses $0 $50 $16 $52
5221 Communications $4,486 $7,505 $3,641 $7,600
5222 Utilities $189,748 $165,000 $188,485 $200,000
5240 Maintenance-Equipment $2,841 $13,000 $7,673 $13,000 5241 Maintenance-Structures/Grounds $318,593 $379,227 $319,887 $380,041 5245 Rents/Leases-Equipment $245,444 $259,000 $137,930 $39,090 5251 Office Expense $791 $75 $218 $77
5252 Postage $1 $50 $0 $52
5255 Vehicle Expenses $19,851 $27,602 $21,760 $27,953
5256 Memberships/Dues $112 $250 $16,754 $258
5257 Software Maintenance ($1,368) $6,206 $3,186 $6,212 5258 Training/Travel/Meals $2,940 $1,500 $1,798 $2,000
5259 Special Departmental Expense $0 $250 $121 $250
5260 Legal Fees $1,188 $1,000 $162 $1,000
5261 Professional Services $166,569 $282,109 $190,219 $272,834 Subtotal Operations & Maintenance $966,340 $1,173,610 $913,393 $976,927 Non-Operating Expenses
5310 Contribution to Other Agencies $5,555 $4,900 $5,859 $5,047 5990 Contingencies $0 $8,000 $0 $25,000
Subtotal Non-Operating Expenses $5,555 $12,900 $5,859 $30,047 Capital Outlay Expenses
5572 Equipment-Vehicles $0 $150,000 $0 $0
Subtotal Capital Outlay Expenses $0 $150,000 $0 $0
Total Expenses $1,805,685 $2,305,957 $1,736,630 $1,991,568 Net Total $58,131 ($396,286) ($84,014) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 96 of 579
1015
General Support Srv Fund
Budget Details
104-9326 - City Fleet Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4991 Transfers In - Gen Supp Alloc $524,174 $576,862 $480,718 $535,507 Subtotal Transfer In $524,174 $576,862 $480,718 $535,507 Total Revenues $524,174 $576,862 $480,718 $535,507
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $240,138 $300,931 $250,787 $284,108 5113 Salaries/Wages-O/T & Standby $1,053 $1,500 $3,873 $1,500 5114 Salaries/Wages-Other /PERS $2,321 $6,719 $2,492 $2,717 5115 Salaries/Wages-Vacation Pay $597 $0 $1,277 $0
5118 Salaries/Wages-Other/Non PERS $14,566 $23,360 $16,265 $15,646 Subtotal Salaries & Wages $258,675 $332,510 $274,693 $303,972 Benefits
5121 Medicare $3,851 $4,245 $4,077 $4,120
5122 Retirement-P.E.R.S. $46,980 $70,416 $42,566 $68,265 5130 Employee Health Ins $44,019 $69,893 $41,835 $46,974 5132 Workers Comp Ins $4,648 $9,011 $9,653 $10,953
5133 Deferred Compensation $878 $1,884 $919 $996
5135 Retiree Health Savings $387 $0 $415 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset $0 $0 ($123) $0
Subtotal Benefits $100,762 $155,449 $99,343 $131,307
Operations & Maintenance
5212 Small Tools/Instruments $5,325 $2,975 $1,600 $3,064 5215 Safety Clothing/Supplies $4,811 $6,364 $2,348 $3,980 5221 Communications $1,686 $1,916 $1,360 $1,973
5222 Utilities $2,622 $2,650 $3,054 $4,500
5240 Maintenance-Equipment $5,918 $243,750 $9,644 $8,240 5241 Maintenance-Structures/Grounds $24,675 $23,145 $18,715 $23,933 5251 Office Expense $692 $120 $102 $124
5252 Postage $0 $35 $0 $36
5255 Vehicle Expenses $24,211 $21,350 $12,438 $21,666
5256 Memberships/Dues $462 $200 $0 $200
5257 Software Maintenance $1,020 $25,548 $5,546 $25,793 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 97 of 579
1016
General Support Srv Fund
Budget Details
104-9326 - City Fleet Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5258 Training/Travel/Meals $2,771 $12,208 $341 $2,600
5259 Special Departmental Expense $196 $0 $292 $0
5260 Legal Fees $0 $0 $54 $0
5261 Professional Services $832 $5,040 $2,793 $3,131
Subtotal Operations & Maintenance $75,221 $345,301 $58,289 $99,240 Non-Operating Expenses
5310 Contribution to Other Agencies $747 $960 $815 $989 Subtotal Non-Operating Expenses $747 $960 $815 $989
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $135,000 $0 $0
5575 Equip-Other $0 $75,000 $0 $0
Subtotal Capital Outlay Expenses $0 $210,000 $0 $0
Total Expenses $435,405 $1,044,220 $433,139 $535,507
Net Total $88,769 ($467,358) $47,579 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 98 of 579
1017
General Support Srv Fund
Budget Details
104-9657 - Real Property Management
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $58,203 $50,000 $41,195 $50,000 4792 Indirect Cost (ICAP) Reimb $93,032 $25,000 $55,767 $75,000 Subtotal Current Service Charges $151,235 $75,000 $96,962 $125,000 Revenue - Other
4899 Other Revenue $0 $0 $10,500 $0
Subtotal Revenue - Other $0 $0 $10,500 $0
Transfer In
4991 Transfers In - Gen Supp Alloc $80,192 $518,650 $432,209 $646,721 Subtotal Transfer In $80,192 $518,650 $432,209 $646,721 Total Revenues $231,427 $593,650 $539,670 $771,721
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $128,817 $136,484 $123,020 $136,603 5116 Salaries/Wages-Holiday Pay $0 $0 $513 $0
5118 Salaries/Wages-Other/Non PERS $4,782 $5,832 $4,039 $7,346 Subtotal Salaries & Wages $133,599 $142,316 $127,572 $143,949 Benefits
5121 Medicare $2,037 $1,906 $1,962 $1,981
5122 Retirement-P.E.R.S. $38,121 $32,764 $30,421 $32,512 5130 Employee Health Ins $10,375 $10,380 $9,577 $10,380 5132 Workers Comp Ins $1,077 $1,894 $3,343 $2,408
5133 Deferred Compensation $1,932 $3,769 $1,845 $2,049
5135 Retiree Health Savings $300 $300 $277 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($21,399) $0 ($1,801) $0 Subtotal Benefits $32,442 $51,013 $45,623 $52,450
Operations & Maintenance
5212 Small Tools/Instruments $0 $508 $0 $508
5215 Safety Clothing/Supplies $185 $758 $0 $758
5219 Household Expenses $0 $353 $62 $353
5221 Communications $119 $4,030 $720 $4,030
5240 Maintenance-Equipment $0 $54,545 $0 $1,545
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 99 of 579
1018
General Support Srv Fund
Budget Details
104-9657 - Real Property Management
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5241 Maintenance-Structures/Grounds $0 $0 $0 $53,000
5251 Office Expense $300 $1,015 $491 $1,015
5252 Postage $0 $1,015 $31 $1,015
5255 Vehicle Expenses $0 $6,600 $528 $6,600
5256 Memberships/Dues $235 $1,318 $629 $1,318
5257 Software Maintenance $0 $6,656 $0 $0
5258 Training/Travel/Meals $7,089 $12,180 $5,297 $12,180 5260 Legal Fees $2,606 $3,000 $1,674 $3,000
5261 Professional Services $54,763 $490,000 $61,299 $490,000 Subtotal Operations & Maintenance $65,296 $581,978 $70,732 $575,322 Capital Outlay Expenses
5572 Equipment-Vehicles $0 $0 $43,344 $0
Subtotal Capital Outlay Expenses $0 $0 $43,344 $0
Total Expenses $231,337 $775,306 $287,271 $771,721
Net Total $90 ($181,656) $252,399 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 100 of 579
1019
General Support Srv Fund
Budget Details
104-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other ($8,505) $0 $8,505 $0
4301 Investment Pool Earnings $4,096 $0 ($53,456) $0
Subtotal Use of Money & Property ($4,409) $0 ($44,952) $0 Transfer In
4991 Transfers In - Gen Supp Alloc $0 $0 $0 $100,000
Subtotal Transfer In $0 $0 $0 $100,000
Total Revenues ($4,409) $0 ($44,952) $100,000
Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $77,000 $0 $0
5118 Salaries/Wages-Other/Non PERS $0 $14,965 $0 $0
Subtotal Salaries & Wages $0 $91,965 $0 $0
Operations & Maintenance
5214 Laboratory/Medical Supplies $0 $0 $0 $0
5251 Office Expense $0 $0 $0 $0
Subtotal Operations & Maintenance $0 $0 $0 $0
Non-Operating Expenses
5990 Contingencies $0 $0 $0 $100,000
Subtotal Non-Operating Expenses $0 $0 $0 $100,000
Total Expenses $0 $91,965 $0 $100,000
Net Total ($4,409) ($91,965) ($44,952) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 101 of 579
1020

GENERAL BUDGET

STABILIZATION FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 102 of 579
1021
105 - Budget Stabilization Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Franchise Tax $967,091 $937,374 $665,619 $1,166,894
Use of Money & Property $105,273 $0 $92,457 $0
Total Revenues $1,072,365 $937,374 $758,076 $1,166,894
Expenses
Transfer Out $1,026,888 $1,161,150 $1,021,150 $1,061,009 Total Expenses $1,026,888 $1,161,150 $1,021,150 $1,061,009 Net Total $45,477 ($223,776) ($263,074) $105,885
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 103 of 579
1022
Budget Stabilization Fund
Budget Details
105-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Franchise Tax
4065 Franchises $967,091 $937,374 $665,619 $1,166,894
Subtotal Franchise Tax $967,091 $937,374 $665,619 $1,166,894 Use of Money & Property
4300 Interest-Other $39,049 $0 $21,543 $0
4301 Investment Pool Earnings $66,225 $0 $70,914 $0
Subtotal Use of Money & Property $105,273 $0 $92,457 $0 Total Revenues $1,072,365 $937,374 $758,076 $1,166,894
Expenses
Transfer Out
5950 Transfer Out $1,026,888 $1,161,150 $1,021,150 $1,061,009 Subtotal Transfer Out $1,026,888 $1,161,150 $1,021,150 $1,061,009 Total Expenses $1,026,888 $1,161,150 $1,021,150 $1,061,009 Net Total $45,477 ($223,776) ($263,074) $105,885
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 104 of 579
1023

COMMUNITY INVESTMENT
FUND
(MEASURE G)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 105 of 579
1024
106 - Gen Special Purpose C.I. Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $9,542,735 $9,327,193 $11,062,823 $11,025,000 Use of Money & Property $338,887 $0 $283,350 $200,000
Current Service Charges $0 $75,949 $127,035 $150,633
Transfer In $741,682 $1,516,531 $1,516,531 $0
Total Revenues $10,623,304 $10,919,673 $12,989,740 $11,375,633 Expenses
Salaries & Wages $1,275,161 $1,822,923 $1,389,974 $1,719,658 Benefits $401,182 $647,200 $391,622 $660,686
Operations & Maintenance $509,067 $983,418 $441,973 $874,952 Non-Operating Expenses $81,091 $80,500 $85,893 $107,500 Interest Expense $181,159 $25,000 $0 $65,000
Capital Outlay Expenses $0 $2,587,999 $2,458,211 $13,000 Transfer Out $3,724,651 $7,050,369 $6,175,369 $100,000
General Support Allocation $520,743 $823,835 $686,529 $1,113,109 Total Expenses $6,693,055 $14,021,244 $11,629,571 $4,653,905 Net Total $3,930,250 ($3,101,570) $1,360,169 $6,721,728 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 106 of 579
1025
Gen Special Purpose C.I. Fund
Budget Details
106-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $9,542,735 $9,327,193 $11,062,823 $11,025,000 Subtotal Special Benefit Assessmt/Oper $9,542,735 $9,327,193 $11,062,823 $11,025,000 Use of Money & Property
4300 Interest-Other $208,457 $0 $80,669 $100,000
4301 Investment Pool Earnings $130,430 $0 $202,681 $100,000 Subtotal Use of Money & Property $338,887 $0 $283,350 $200,000 Current Service Charges
4790 Work Order Internal $0 $0 $361 $0
4792 Indirect Cost (ICAP) Reimb $0 $0 $517 $0
Subtotal Current Service Charges $0 $0 $878 $0
Transfer In
4990 Transfers In $741,682 $1,431,531 $1,431,531 $0
Subtotal Transfer In $741,682 $1,431,531 $1,431,531 $0
Total Revenues $10,623,304 $10,758,724 $12,778,583 $11,225,000 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $984,638 $1,299,546 $1,047,499 $1,305,690 5113 Salaries/Wages-O/T & Standby $1,039 $1,800 $64 $1,800 5114 Salaries/Wages-Other /PERS $35,353 $28,513 $34,768 $45,028 5115 Salaries/Wages-Vacation Pay $50,321 $0 $20,616 $0
5118 Salaries/Wages-Other/Non PERS $66,023 $100,501 $48,278 $77,579 Subtotal Salaries & Wages $1,137,374 $1,430,361 $1,151,225 $1,430,097 Benefits
5121 Medicare $16,443 $17,945 $17,076 $18,933
5122 Retirement-P.E.R.S. $268,172 $296,851 $196,438 $321,472 5130 Employee Health Ins $140,848 $167,927 $133,722 $184,273 5131 Retired Employee Health Ins $51,055 $63,683 $56,338 $51,672 5132 Workers Comp Ins $8,661 $17,524 $29,608 $23,925
5133 Deferred Compensation $20,250 $31,130 $20,417 $22,930 5135 Retiree Health Savings $1,339 $1,200 $1,581 $6,240 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 107 of 579
1026
Gen Special Purpose C.I. Fund
Budget Details
106-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5199 Payroll Reimbursement Offset ($161,362) $0 ($150,283) ($75,000) Subtotal Benefits $345,405 $596,261 $304,896 $554,445
Operations & Maintenance
5214 Laboratory/Medical Supplies $720 $3,012 $1,967 $3,100 5219 Household Expenses $38 $1,000 $0 $1,000
5221 Communications $795 $500 $1,006 $1,000
5222 Utilities $47,463 $39,000 $31,173 $40,000
5240 Maintenance-Equipment $0 $939 $189 $0
5241 Maintenance-Structures/Grounds $18,368 $78,102 $17,164 $78,102 5251 Office Expense $2,965 $6,650 $3,610 $2,000
5252 Postage $30 $500 $813 $500
5254 Ads/Promotions/Notices $5,663 $10,000 $10,000 $15,000 5256 Memberships/Dues $32,732 $47,300 $10,844 $45,100
5258 Training/Travel/Meals $5,847 $16,000 $7,994 $20,000 5259 Special Departmental Expense $10,649 $21,150 $15,753 $21,150 5260 Legal Fees $74,535 $60,000 $19,053 $75,000
5261 Professional Services $308,156 $511,265 $310,369 $470,000 Subtotal Operations & Maintenance $507,960 $795,418 $429,935 $771,952 Non-Operating Expenses
5310 Contribution to Other Agencies $51,000 $50,000 $37,500 $50,000 5330 Taxes/Assessments $15,498 $500 $65,420 $27,500
5350 Prior Period Adjustments $0 $0 $8,146 $0
5990 Contingencies $4,400 $30,000 $0 $30,000
Subtotal Non-Operating Expenses $70,898 $80,500 $111,066 $107,500 Interest Expense
5425 Interest on Inter-Fund Loans $59,055 $25,000 $0 $65,000 Subtotal Interest Expense $59,055 $25,000 $0 $65,000
Capital Outlay Expenses
5515 Building/Real Property $0 $2,580,000 $2,453,750 $5,000 5530 Capital Improvement Program $0 ($1) $0 $0
5571 Equip-Office Furn/Machines $0 $8,000 $4,461 $8,000 Subtotal Capital Outlay Expenses $0 $2,587,999 $2,458,211 $13,000 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 108 of 579
1027
Gen Special Purpose C.I. Fund
Budget Details
106-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Transfer Out
5950 Transfer Out $3,724,651 $6,945,001 $6,070,001 $100,000 Subtotal Transfer Out $3,724,651 $6,945,001 $6,070,001 $100,000 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $489,451 $787,977 $656,647 $645,839 Subtotal General Support Allocation $489,451 $787,977 $656,647 $645,839 Total Expenses $6,334,794 $13,248,517 $11,181,981 $3,687,832 Net Total $4,288,510 ($2,489,792) $1,596,602 $7,537,168 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 109 of 579
1028
Gen Special Purpose C.I. Fund
Budget Details
106-9311 - Planning
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $107,727 $126,137 $108,029 $117,031 5114 Salaries/Wages-Other /PERS $10,772 $11,356 $10,803 $11,703 5118 Salaries/Wages-Other/Non PERS $4,137 $6,252 $3,714 $6,593 Subtotal Salaries & Wages $122,636 $143,745 $122,545 $135,327 Benefits
5121 Medicare $1,773 $1,902 $1,777 $1,697
5122 Retirement-P.E.R.S. $38,664 $32,578 $29,265 $30,639 5130 Employee Health Ins $11,958 $10,860 $12,422 $14,100 5132 Workers Comp Ins $1,066 $1,893 $3,293 $2,292
5133 Deferred Compensation $1,616 $3,407 $1,620 $1,755
5135 Retiree Health Savings $300 $300 $277 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $55,377 $50,939 $48,654 $50,483
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $25,388 $29,511 $24,593 $399,694 Subtotal General Support Allocation $25,388 $29,511 $24,593 $399,694 Total Expenses $203,401 $224,195 $195,792 $585,504
Net Total ($203,401) ($224,195) ($195,792) ($585,504)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 110 of 579
1029
Gen Special Purpose C.I. Fund
Budget Details
106-9655 - Traffic/Transportation
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $0 $50,633 $51,224 $50,633
4792 Indirect Cost (ICAP) Reimb $0 $25,316 $68,068 $100,000 Subtotal Current Service Charges $0 $75,949 $119,291 $150,633 Total Revenues $0 $75,949 $119,291 $150,633
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $202,533 $90,739 $146,508 5118 Salaries/Wages-Other/Non PERS $0 $0 $2,083 $7,727
Subtotal Salaries & Wages $0 $202,533 $92,821 $154,235
Benefits
5121 Medicare $0 $0 $1,339 $2,124
5122 Retirement-P.E.R.S. $0 $0 $22,363 $34,869
5130 Employee Health Ins $0 $0 $9,981 $14,100
5132 Workers Comp Ins $0 $0 $2,796 $2,467
5133 Deferred Compensation $0 $0 $1,361 $2,198
5135 Retiree Health Savings $0 $0 $219 $0
Subtotal Benefits $0 $0 $38,059 $55,758
Operations & Maintenance
5221 Communications $0 $1,000 $0 $1,000
5256 Memberships/Dues $0 $1,000 $0 $1,000
5258 Training/Travel/Meals $0 $1,000 $0 $1,000
Subtotal Operations & Maintenance $0 $3,000 $0 $3,000
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $5,904 $6,347 $5,289 $65,091 Subtotal General Support Allocation $5,904 $6,347 $5,289 $65,091 Total Expenses $5,904 $211,880 $136,169 $278,083
Net Total ($5,904) ($135,931) ($16,878) ($127,450)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 111 of 579
1030
Gen Special Purpose C.I. Fund
Budget Details
106-9657 - Real Property Management
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $85,000 $85,000 $0
Subtotal Transfer In $0 $85,000 $85,000 $0
Total Revenues $0 $85,000 $85,000 $0
Expenses
Operations & Maintenance
5261 Professional Services $0 $185,000 $12,038 $100,000 Subtotal Operations & Maintenance $0 $185,000 $12,038 $100,000 Non-Operating Expenses
5330 Taxes/Assessments $0 $0 $14,401 $0
Subtotal Non-Operating Expenses $0 $0 $14,401 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $2,485
Subtotal General Support Allocation $0 $0 $0 $2,485
Total Expenses $0 $185,000 $26,439 $102,485
Net Total $0 ($100,000) $58,561 ($102,485)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 112 of 579
1031
Gen Special Purpose C.I. Fund
Budget Details
106-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $25,000 $0 $0
Subtotal Salaries & Wages $0 $25,000 $0 $0
Non-Operating Expenses
5310 Contribution to Other Agencies $0 $0 $0 $0
5330 Taxes/Assessments $9,892 $0 ($39,575) $0
Subtotal Non-Operating Expenses $9,892 $0 ($39,575) $0
Transfer Out
5950 Transfer Out $0 $105,368 $105,368 $0
Subtotal Transfer Out $0 $105,368 $105,368 $0
Total Expenses $9,892 $130,368 $65,793 $0
Net Total ($9,892) ($130,368) ($65,793) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 113 of 579
1032

ONE-TIME GENERAL FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 114 of 579
1033
107 - Gen One-Time Money Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $412,918 $0 ($6,612) $0
Revenue - Other $0 $0 $500,000 $0
Transfer In $1,124,900 ($893,673) $127,969 $0
Total Revenues $1,537,818 ($893,673) $621,357 $0
Expenses
Salaries & Wages $0 $731,000 $0 $0
Operations & Maintenance $840,043 $3,952,727 $675,094 $0 Capital Outlay Expenses $648,884 $467,818 $373,423 $0
Transfer Out $8,733,576 $10,600,068 $9,600,523 $1,000,000 Total Expenses $10,222,503 $15,751,613 $10,649,041 $1,000,000 Net Total ($8,684,685) ($16,645,285) ($10,027,683) ($1,000,000) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 115 of 579
1034
Gen One-Time Money Fund
Budget Details
107-9110 - Police - Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5259 Special Departmental Expense $6,369 $193,631 $54,602 $0 5261 Professional Services $30,556 $114,444 $640 $0
Subtotal Operations & Maintenance $36,925 $308,075 $55,242 $0 Total Expenses $36,925 $308,075 $55,242 $0
Net Total ($36,925) ($308,075) ($55,242) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 116 of 579
1035
Gen One-Time Money Fund
Budget Details
107-9112 - Police Records
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5261 Professional Services $0 $30,000 $0 $0
5266 Other Professional Services $0 $44,513 $0 $0
Subtotal Operations & Maintenance $0 $74,513 $0 $0
Capital Outlay Expenses
5571 Equip-Office Furn/Machines $0 $6,000 $0 $0
Subtotal Capital Outlay Expenses $0 $6,000 $0 $0
Total Expenses $0 $80,513 $0 $0
Net Total $0 ($80,513) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 117 of 579
1036
Gen One-Time Money Fund
Budget Details
107-9113 - Police - Patrol
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $240,000 $0 $0
Subtotal Salaries & Wages $0 $240,000 $0 $0
Operations & Maintenance
5245 Rents/Leases-Equipment $506,480 $1,844,001 $401,832 $0 5259 Special Departmental Expense $0 $0 $300 $0
5261 Professional Services $0 $0 $9,500 $0
Subtotal Operations & Maintenance $506,480 $1,844,001 $411,632 $0 Total Expenses $506,480 $2,084,001 $411,632 $0
Net Total ($506,480) ($2,084,001) ($411,632) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 118 of 579
1037
Gen One-Time Money Fund
Budget Details
107-9116 - Police - Traffic/ParkingSafety
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5575 Equip-Other $0 $212,000 $212,998 $0
Subtotal Capital Outlay Expenses $0 $212,000 $212,998 $0 Total Expenses $0 $212,000 $212,998 $0
Net Total $0 ($212,000) ($212,998) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 119 of 579
1038
Gen One-Time Money Fund
Budget Details
107-9119 - Small Unmanned Aircraft System
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5575 Equip-Other $0 $55,000 $55,000 $0
Subtotal Capital Outlay Expenses $0 $55,000 $55,000 $0
Total Expenses $0 $55,000 $55,000 $0
Net Total $0 ($55,000) ($55,000) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 120 of 579
1039
Gen One-Time Money Fund
Budget Details
107-9130 - Code Enforcement
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $20,801 $7,745 $0
Subtotal Capital Outlay Expenses $0 $20,801 $7,745 $0
Total Expenses $0 $20,801 $7,745 $0
Net Total $0 ($20,801) ($7,745) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 121 of 579
1040
Gen One-Time Money Fund
Budget Details
107-9151 - Fire Operations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $70,000 $70,000 $0
Subtotal Transfer In $0 $70,000 $70,000 $0
Total Revenues $0 $70,000 $70,000 $0
Expenses
Operations & Maintenance
5210 Chemicals-Treatment & Op $63,546 $1,454 $1,454 $0
5215 Safety Clothing/Supplies $0 $40,000 $39,076 $0
5240 Maintenance-Equipment $47,408 $365,949 $13,627 $0
5241 Maintenance-Structures/Grounds $0 $82,000 $58,732 $0 5255 Vehicle Expenses $130,000 $30,000 $0 $0
5260 Legal Fees $0 $0 $27 $0
Subtotal Operations & Maintenance $240,954 $519,403 $112,917 $0 Capital Outlay Expenses
5572 Equipment-Vehicles $173 $24,017 $29,322 $0
Subtotal Capital Outlay Expenses $173 $24,017 $29,322 $0 Total Expenses $241,127 $543,420 $142,239 $0
Net Total ($241,127) ($473,420) ($72,239) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 122 of 579
1041
Gen One-Time Money Fund
Budget Details
107-9211 - Road/Traffic C.I.P.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Transfer Out
5950 Transfer Out $0 $16,707 $16,707 $0
Subtotal Transfer Out $0 $16,707 $16,707 $0
Total Expenses $0 $16,707 $16,707 $0
Net Total $0 ($16,707) ($16,707) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 123 of 579
1042
Gen One-Time Money Fund
Budget Details
107-9315 - Building Inspection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5261 Professional Services $0 $49,073 $928 $0
Subtotal Operations & Maintenance $0 $49,073 $928 $0
Total Expenses $0 $49,073 $928 $0
Net Total $0 ($49,073) ($928) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 124 of 579
1043
Gen One-Time Money Fund
Budget Details
107-9329 - City Facility Capital Projects
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5258 Training/Travel/Meals $0 $28,823 $0 $0
Subtotal Operations & Maintenance $0 $28,823 $0 $0
Total Expenses $0 $28,823 $0 $0
Net Total $0 ($28,823) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 125 of 579
1044
Gen One-Time Money Fund
Budget Details
107-9500 - Parks & Recreation Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5261 Professional Services $0 $15,000 $0 $0
Subtotal Operations & Maintenance $0 $15,000 $0 $0
Total Expenses $0 $15,000 $0 $0
Net Total $0 ($15,000) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 126 of 579
1045
Gen One-Time Money Fund
Budget Details
107-9515 - Recreation Center
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5240 Maintenance-Equipment $0 $25,000 $0 $0
Subtotal Operations & Maintenance $0 $25,000 $0 $0
Total Expenses $0 $25,000 $0 $0
Net Total $0 ($25,000) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 127 of 579
1046
Gen One-Time Money Fund
Budget Details
107-9520 - Park/Trail Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5241 Maintenance-Structures/Grounds $16,549 $50,000 $0 $0 5261 Professional Services $0 $202,839 $7,157 $0
Subtotal Operations & Maintenance $16,549 $252,839 $7,157 $0 Capital Outlay Expenses
5575 Equip-Other $0 $30,000 $30,000 $0
Subtotal Capital Outlay Expenses $0 $30,000 $30,000 $0
Total Expenses $16,549 $282,839 $37,157 $0
Net Total ($16,549) ($282,839) ($37,157) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 128 of 579
1047
Gen One-Time Money Fund
Budget Details
107-9554 - Special Events
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Revenue - Other
4810 Reimbursements $0 $0 $500,000 $0
Subtotal Revenue - Other $0 $0 $500,000 $0
Total Revenues $0 $0 $500,000 $0
Expenses
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $0 $1,480 $0
Subtotal Operations & Maintenance $0 $0 $1,480 $0
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $0 $16,510 $0
5575 Equip-Other $0 $0 $19,966 $0
Subtotal Capital Outlay Expenses $0 $0 $36,476 $0
Total Expenses $0 $0 $37,956 $0
Net Total $0 $0 $462,044 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 129 of 579
1048
Gen One-Time Money Fund
Budget Details
107-9651 - Public Works Engr Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5261 Professional Services $0 $40,000 $0 $0
Subtotal Operations & Maintenance $0 $40,000 $0 $0
Total Expenses $0 $40,000 $0 $0
Net Total $0 ($40,000) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 130 of 579
1049
Gen One-Time Money Fund
Budget Details
107-9653 - Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $60,000 $0 $0
Subtotal Capital Outlay Expenses $0 $60,000 $0 $0
Total Expenses $0 $60,000 $0 $0
Net Total $0 ($60,000) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 131 of 579
1050
Gen One-Time Money Fund
Budget Details
107-9654 - Inspection Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $60,000 $0 $0
Subtotal Capital Outlay Expenses $0 $60,000 $0 $0
Total Expenses $0 $60,000 $0 $0
Net Total $0 ($60,000) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 132 of 579
1051
Gen One-Time Money Fund
Budget Details
107-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $201,076 $0 $47,632 $0
4301 Investment Pool Earnings $197,510 $0 ($54,244) $0
Subtotal Use of Money & Property $398,586 $0 ($6,612) $0 Transfer In
4990 Transfers In $0 ($963,673) $57,969 $0
Subtotal Transfer In $0 ($963,673) $57,969 $0
Total Revenues $398,586 ($963,673) $51,357 $0
Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $491,000 $0 $0
Subtotal Salaries & Wages $0 $491,000 $0 $0
Operations & Maintenance
5259 Special Departmental Expense $24,334 $216,000 $31,413 $0 5260 Legal Fees $216 $0 $216 $0
5261 Professional Services $43,647 $580,000 $53,650 $0
Subtotal Operations & Maintenance $68,198 $796,000 $85,279 $0 Capital Outlay Expenses
5866 Construction Contracts $35,739 $0 $1,881 $0
Subtotal Capital Outlay Expenses $35,739 $0 $1,881 $0
Transfer Out
5950 Transfer Out $8,733,576 $10,583,361 $9,583,816 $1,000,000 Subtotal Transfer Out $8,733,576 $10,583,361 $9,583,816 $1,000,000 Total Expenses $8,837,513 $11,870,361 $9,670,976 $1,000,000 Net Total ($8,438,927) ($12,834,034) ($9,619,619) ($1,000,000) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 133 of 579
1052

SALES TAX MEASURE FUNDS
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 134 of 579
1053

MEASURE K FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 135 of 579
1054
108 - Measure K (Sales Tax) Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Sales Tax $5,085,940 $5,221,500 $3,806,430 $5,027,204
Licenses & Permits $0 $0 $0 $0
Use of Money & Property $92,203 $0 $119,802 $120,000
Current Service Charges $13,970 $0 $8,475 $0
Transfer In $0 $13,196 $13,196 $0
Total Revenues $5,192,113 $5,234,696 $3,947,904 $5,147,204 Expenses
Salaries & Wages $1,252,438 $1,735,002 $1,303,988 $1,512,638 Benefits $715,943 $837,407 $572,665 $783,597
Operations & Maintenance $212,361 $253,720 $210,385 $258,711 Non-Operating Expenses $323,174 $310,000 $302,033 $310,000 Capital Outlay Expenses $342,715 $262,509 $254,409 $0
Transfer Out $2,984,352 $1,683,285 $1,683,285 $2,356,831 General Support Allocation $442,502 $612,377 $510,314 $585,379 Total Expenses $6,273,485 $5,694,300 $4,837,079 $5,807,157 Net Total ($1,081,372) ($459,604) ($889,176) ($659,953) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 136 of 579
1055
Measure K (Sales Tax) Fund
Budget Details
108-9016 - City Manager's Office
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Non-Operating Expenses
5310 Contribution to Other Agencies $320,000 $300,000 $300,000 $300,000 Subtotal Non-Operating Expenses $320,000 $300,000 $300,000 $300,000 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $689 $786 $655 $981
Subtotal General Support Allocation $689 $786 $655 $981 Total Expenses $320,689 $300,786 $300,655 $300,981
Net Total ($320,689) ($300,786) ($300,655) ($300,981)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 137 of 579
1056
Measure K (Sales Tax) Fund
Budget Details
108-9111 - Police - Investigations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $254,871 $477,082 $254,086 $416,666 5113 Salaries/Wages-O/T & Standby $85,037 $75,000 $133,383 $75,000 5114 Salaries/Wages-Other /PERS $45,245 $48,316 $52,778 $78,849 5115 Salaries/Wages-Vacation Pay $5,479 $0 $6,309 $0
5118 Salaries/Wages-Other/Non PERS $10,287 $45,810 $11,400 $19,378 Subtotal Salaries & Wages $400,919 $646,208 $457,957 $589,893 Benefits
5121 Medicare $5,662 $6,261 $6,468 $6,042
5122 Retirement-P.E.R.S. $200,699 $298,484 $165,485 $214,604 5130 Employee Health Ins $55,622 $82,377 $52,844 $68,436 5131 Retired Employee Health Ins $7,307 $17,205 $8,420 $7,980 5132 Workers Comp Ins $45,382 $50,241 $47,009 $48,069
5135 Retiree Health Savings $780 $1,170 $720 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($30,389) $0 ($40,788) ($45,000) Subtotal Benefits $285,064 $455,737 $240,158 $300,131
Operations & Maintenance
5259 Special Departmental Expense $0 $0 $16 $0
Subtotal Operations & Maintenance $0 $0 $16 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $104,380 $125,539 $104,616 $111,216 Subtotal General Support Allocation $104,380 $125,539 $104,616 $111,216 Total Expenses $790,363 $1,227,485 $802,747 $1,001,240
Net Total ($790,363) ($1,227,485) ($802,747) ($1,001,240) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 138 of 579
1057
Measure K (Sales Tax) Fund
Budget Details
108-9130 - Code Enforcement
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $63,535 $74,718 $69,419 $85,426 5113 Salaries/Wages-O/T & Standby $0 $0 $169 $0
5114 Salaries/Wages-Other /PERS $3,142 $2,780 $3,459 $6,407 5118 Salaries/Wages-Other/Non PERS $3,485 $7,961 $5,384 $4,358 Subtotal Salaries & Wages $70,162 $85,460 $78,432 $96,190 Benefits
5121 Medicare $1,058 $1,093 $1,205 $1,239
5122 Retirement-P.E.R.S. $20,203 $18,853 $17,890 $21,856 5130 Employee Health Ins $13,199 $22,220 $5,848 $6,360
5131 Retired Employee Health Ins $455 $536 $363 $565
5132 Workers Comp Ins $1,765 $1,721 $2,813 $2,105
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $300 $300 $277 $2,220
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $36,981 $44,722 $28,397 $34,344
Operations & Maintenance
5259 Special Departmental Expense $0 $0 $3 $0
Subtotal Operations & Maintenance $0 $0 $3 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $52,992 $45,963 $38,302 $67,635 Subtotal General Support Allocation $52,992 $45,963 $38,302 $67,635 Total Expenses $160,134 $176,145 $145,134 $198,170
Net Total ($160,134) ($176,145) ($145,134) ($198,170)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 139 of 579
1058
Measure K (Sales Tax) Fund
Budget Details
108-9151 - Fire Operations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $204,602 $253,593 $206,164 $223,034 5113 Salaries/Wages-O/T & Standby $72,830 $45,000 $154,522 $45,000 5114 Salaries/Wages-Other /PERS $28,647 $22,609 $32,256 $29,887 5116 Salaries/Wages-Holiday Pay $5,020 $0 $4,602 $0
5118 Salaries/Wages-Other/Non PERS $7,766 $11,366 $3,426 $6,824 Subtotal Salaries & Wages $318,865 $332,569 $400,970 $304,745 Benefits
5121 Medicare $4,414 $3,437 $5,726 $3,234
5122 Retirement-P.E.R.S. $139,468 $113,904 $118,123 $164,228 5130 Employee Health Ins $34,038 $32,136 $35,789 $37,248 5132 Workers Comp Ins $24,271 $19,202 $21,036 $18,962
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $202,192 $168,679 $180,674 $223,672
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $65,067 $76,759 $63,966 $76,207 Subtotal General Support Allocation $65,067 $76,759 $63,966 $76,207 Total Expenses $586,123 $578,007 $645,611 $604,624
Net Total ($586,123) ($578,007) ($645,611) ($604,624)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 140 of 579
1059
Measure K (Sales Tax) Fund
Budget Details
108-9205 - Street Sweeping Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $3,534 $0 $0 $0
4792 Indirect Cost (ICAP) Reimb $5,607 $0 $865 $0
Subtotal Current Service Charges $9,141 $0 $865 $0
Total Revenues $9,141 $0 $865 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $92,097 $75,132 $78,163 $64,394 5113 Salaries/Wages-O/T & Standby $4,973 $4,000 $19,708 $4,000 5114 Salaries/Wages-Other /PERS $5,110 $720 $2,608 $0
5118 Salaries/Wages-Other/Non PERS $6,236 $5,578 $4,728 $2,763 Subtotal Salaries & Wages $108,415 $85,430 $105,207 $71,157 Benefits
5121 Medicare $1,516 $1,096 $1,529 $934
5122 Retirement-P.E.R.S. $24,546 $18,316 $19,131 $15,326 5130 Employee Health Ins $14,626 $26,645 $10,420 $14,100 5131 Retired Employee Health Ins $2,098 $118 $1,117 $0
5132 Workers Comp Ins $3,915 $2,689 $3,738 $3,067
5135 Retiree Health Savings $143 $0 $352 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($20,739) $0 ($29,675) $0 Subtotal Benefits $26,105 $48,864 $6,612 $33,426
Operations & Maintenance
5215 Safety Clothing/Supplies $1,446 $1,540 $1,239 $1,586 5221 Communications $500 $550 $400 $567
5240 Maintenance-Equipment $6,236 $24,450 $8,866 $25,184 5241 Maintenance-Structures/Grounds $32,647 $10,000 $11,248 $10,300 5251 Office Expense $0 $900 $164 $927
5257 Software Maintenance ($237) $795 $284 $819
5258 Training/Travel/Meals $299 $750 $198 $773
5259 Special Departmental Expense $0 $0 $11 $0
Subtotal Operations & Maintenance $40,892 $38,985 $22,410 $40,156 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 141 of 579
1060
Measure K (Sales Tax) Fund
Budget Details
108-9205 - Street Sweeping Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $51,574 $90,010 $75,008 $60,871 Subtotal General Support Allocation $51,574 $90,010 $75,008 $60,871 Total Expenses $226,986 $263,289 $209,237 $205,611
Net Total ($217,845) ($263,289) ($208,372) ($205,611)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 142 of 579
1061
Measure K (Sales Tax) Fund
Budget Details
108-9210 - Road Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4125 Seismic Hazard I.D. Fees $0 $0 $0 $0
Subtotal Licenses & Permits $0 $0 $0 $0
Current Service Charges
4790 Work Order Internal $1,430 $0 $2,961 $0
4792 Indirect Cost (ICAP) Reimb $2,269 $0 $4,649 $0
Subtotal Current Service Charges $3,700 $0 $7,610 $0
Total Revenues $3,700 $0 $7,610 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $172,805 $147,817 $122,939 $157,132 5113 Salaries/Wages-O/T & Standby $10,298 $9,000 $1,974 $9,000 5114 Salaries/Wages-Other /PERS $5,254 $8,391 $6,423 $14,005 5115 Salaries/Wages-Vacation Pay $0 $0 $94 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $329 $0
5118 Salaries/Wages-Other/Non PERS $9,639 $11,055 $9,280 $8,266 Subtotal Salaries & Wages $197,996 $176,263 $141,038 $188,402 Benefits
5121 Medicare $2,703 $2,254 $1,960 $2,278
5122 Retirement-P.E.R.S. $29,295 $37,758 $19,585 $40,731 5130 Employee Health Ins $48,315 $47,056 $28,166 $46,128 5131 Retired Employee Health Ins $11,999 $14,558 $15,316 $12,865 5132 Workers Comp Ins $8,447 $5,446 $4,619 $6,780
5135 Retiree Health Savings $315 $300 $265 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($2,869) $0 ($756) $0 Subtotal Benefits $98,204 $107,371 $69,155 $108,782
Operations & Maintenance
5210 Chemicals-Treatment & Op $0 $0 $0 $7,931
5212 Small Tools/Instruments $0 $500 $0 $515
5215 Safety Clothing/Supplies $1,102 $3,180 $1,021 $3,276 5221 Communications $1,352 $3,095 $2,724 $1,128
5240 Maintenance-Equipment $71 $8,325 $1,060 $8,575
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 143 of 579
1062
Measure K (Sales Tax) Fund
Budget Details
108-9210 - Road Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5241 Maintenance-Structures/Grounds $111,498 $99,800 $120,873 $94,863 5245 Rents/Leases-Equipment $0 $0 $4,954 $0
5251 Office Expense $52 $0 $50 $0
5255 Vehicle Expenses $8,452 $22,289 $8,128 $24,549
5256 Memberships/Dues $0 $250 $110 $258
5257 Software Maintenance $476 $1,590 $761 $1,590
5258 Training/Travel/Meals $4,982 $1,500 $345 $1,545
5259 Special Departmental Expense $0 $0 $119 $0
5261 Professional Services $0 $4,000 $0 $4,120
Subtotal Operations & Maintenance $127,987 $144,530 $140,145 $148,350 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $110,024 $190,719 $158,932 $142,863 Subtotal General Support Allocation $110,024 $190,719 $158,932 $142,863 Total Expenses $534,211 $618,882 $509,271 $588,398
Net Total ($530,511) ($618,882) ($501,661) ($588,398)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 144 of 579
1063
Measure K (Sales Tax) Fund
Budget Details
108-9211 - Road/Traffic C.I.P.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $8,133 $8,133 $0
Subtotal Transfer In $0 $8,133 $8,133 $0
Total Revenues $0 $8,133 $8,133 $0
Expenses
Transfer Out
5950 Transfer Out $550,000 ($247,529) ($247,529) $0
Subtotal Transfer Out $550,000 ($247,529) ($247,529) $0 Total Expenses $550,000 ($247,529) ($247,529) $0
Net Total ($550,000) $255,661 $255,661 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 145 of 579
1064
Measure K (Sales Tax) Fund
Budget Details
108-9500 - Parks & Recreation Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5575 Equip-Other $0 $133,821 $131,103 $0
Subtotal Capital Outlay Expenses $0 $133,821 $131,103 $0 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $32
Subtotal General Support Allocation $0 $0 $0 $32
Total Expenses $0 $133,821 $131,103 $32
Net Total $0 ($133,821) ($131,103) ($32)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 146 of 579
1065
Measure K (Sales Tax) Fund
Budget Details
108-9510 - Recreation Activities
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $48,158 $6,810 $27,532
5112 Salaries/Wages-Extra Help $46,106 $141,063 $33,909 $88,131 5113 Salaries/Wages-O/T & Standby $53 $810 $368 $810
5114 Salaries/Wages-Other /PERS $0 $0 $215 $3,387
5115 Salaries/Wages-Vacation Pay $0 $0 $762 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $491 $0
5117 Salaries/Wages-Sick Leave $0 $0 $0 $3,120
5118 Salaries/Wages-Other/Non PERS $0 $90 $1,364 $1,681 Subtotal Salaries & Wages $46,158 $190,121 $43,919 $124,661 Benefits
5121 Medicare $669 $1,961 $637 $1,678
5122 Retirement-P.E.R.S. $2,359 $4,011 $4,254 $10,103
5130 Employee Health Ins $0 $0 $1,748 $10,148
5132 Workers Comp Ins $150 $0 $443 $1,405
5135 Retiree Health Savings $0 $0 $41 $0
Subtotal Benefits $3,178 $5,972 $7,122 $23,335
Operations & Maintenance
5214 Laboratory/Medical Supplies $796 $330 $1,781 $1,500 5215 Safety Clothing/Supplies $5,238 $9,000 $5,936 $9,000 5219 Household Expenses $0 $0 $191 $500
5221 Communications $988 $9,375 $760 $2,000
5240 Maintenance-Equipment $0 $500 $153 $500
5241 Maintenance-Structures/Grounds $2,036 $0 $481 $500 5246 Rents/Leases-Structures $5,460 $7,500 $5,880 $7,500 5251 Office Expense $633 $1,500 $2,613 $2,000
5254 Ads/Promotions/Notices $119 $0 $816 $705
5258 Training/Travel/Meals $4,513 $4,000 $3,642 $4,000
5259 Special Departmental Expense $23,481 $35,000 $19,884 $38,000 5261 Professional Services $0 $0 $619 $1,000
5262 Contract Employees $0 $3,000 $0 $3,000
Subtotal Operations & Maintenance $43,264 $70,205 $42,755 $70,205 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 147 of 579
1066
Measure K (Sales Tax) Fund
Budget Details
108-9510 - Recreation Activities
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Non-Operating Expenses
5310 Contribution to Other Agencies $3,174 $10,000 $2,033 $10,000 Subtotal Non-Operating Expenses $3,174 $10,000 $2,033 $10,000 Transfer Out
5950 Transfer Out $891,308 $880,688 $880,688 $881,923
Subtotal Transfer Out $891,308 $880,688 $880,688 $881,923 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $13,023 $14,522 $12,101 $15,150 Subtotal General Support Allocation $13,023 $14,522 $12,101 $15,150 Total Expenses $1,000,105 $1,171,508 $988,618 $1,125,273 Net Total ($1,000,105) ($1,171,508) ($988,618) ($1,125,273) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 148 of 579
1067
Measure K (Sales Tax) Fund
Budget Details
108-9515 - Recreation Center
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $73,983 $122,919 $59,917 $76,754 5112 Salaries/Wages-Extra Help $0 $5,805 $0 $0
5113 Salaries/Wages-O/T & Standby $108 $0 $892 $0
5114 Salaries/Wages-Other /PERS $1,179 $0 $686 $768
5115 Salaries/Wages-Vacation Pay $0 $0 $0 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $0 $0
5118 Salaries/Wages-Other/Non PERS $4,805 $206 $4,359 $4,098 Subtotal Salaries & Wages $80,075 $128,930 $65,854 $81,619 Benefits
5121 Medicare $1,068 $0 $861 $1,113
5122 Retirement-P.E.R.S. $22,862 $0 $14,924 $18,450
5130 Employee Health Ins $28,534 $0 $25,704 $29,724
5132 Workers Comp Ins $3,027 $0 $2,416 $3,349
5135 Retiree Health Savings $366 $0 $272 $0
Subtotal Benefits $55,856 $0 $44,177 $52,636
Operations & Maintenance
5259 Special Departmental Expense $0 $0 $4,581 $0
Subtotal Operations & Maintenance $0 $0 $4,581 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $42,831 $66,340 $55,283 $107,440 Subtotal General Support Allocation $42,831 $66,340 $55,283 $107,440 Total Expenses $178,763 $195,270 $169,895 $241,695
Net Total ($178,763) ($195,270) ($169,895) ($241,695)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 149 of 579
1068
Measure K (Sales Tax) Fund
Budget Details
108-9520 - Park/Trail Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5112 Salaries/Wages-Extra Help $29,692 $54,230 $10,009 $55,089 5117 Salaries/Wages-Sick Leave $0 $0 $0 $882
Subtotal Salaries & Wages $29,692 $54,230 $10,009 $55,971 Benefits
5121 Medicare $433 $750 $154 $800
5122 Retirement-P.E.R.S. $6,930 $5,312 $2,467 $5,659
5132 Workers Comp Ins $1,640 $0 $71 $812
Subtotal Benefits $9,002 $6,062 $2,692 $7,271
Capital Outlay Expenses
5575 Equip-Other $0 $128,688 $123,306 $0
Subtotal Capital Outlay Expenses $0 $128,688 $123,306 $0 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $1,922 $1,740 $1,450 $2,984 Subtotal General Support Allocation $1,922 $1,740 $1,450 $2,984 Total Expenses $40,616 $190,720 $137,457 $66,226
Net Total ($40,616) ($190,720) ($137,457) ($66,226)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 150 of 579
1069
Measure K (Sales Tax) Fund
Budget Details
108-9530 - Park C.I.P.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $5,063 $5,063 $0
Subtotal Transfer In $0 $5,063 $5,063 $0
Total Revenues $0 $5,063 $5,063 $0
Expenses
Transfer Out
5950 Transfer Out $572,801 $0 $0 $0
Subtotal Transfer Out $572,801 $0 $0 $0
Total Expenses $572,801 $0 $0 $0
Net Total ($572,801) $5,063 $5,063 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 151 of 579
1070
Measure K (Sales Tax) Fund
Budget Details
108-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Sales Tax
4040 Sales/Use Tax $5,085,940 $5,221,500 $3,806,430 $5,027,204 Subtotal Sales Tax $5,085,940 $5,221,500 $3,806,430 $5,027,204 Use of Money & Property
4300 Interest-Other $77,085 $0 $7,358 $120,000
4301 Investment Pool Earnings $15,118 $0 $112,444 $0
Subtotal Use of Money & Property $92,203 $0 $119,802 $120,000 Total Revenues $5,178,143 $5,221,500 $3,926,232 $5,147,204 Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $35,000 $0 $0
5118 Salaries/Wages-Other/Non PERS $0 $792 $0 $0
Subtotal Salaries & Wages $0 $35,792 $0 $0
Operations & Maintenance
5254 Ads/Promotions/Notices $0 $0 $475 $0
5261 Professional Services $218 $0 $0 $0
Subtotal Operations & Maintenance $218 $0 $475 $0
Transfer Out
5950 Transfer Out $970,243 $1,050,126 $1,050,126 $1,474,908 Subtotal Transfer Out $970,243 $1,050,126 $1,050,126 $1,474,908 Total Expenses $970,461 $1,085,918 $1,050,601 $1,474,908 Net Total $4,207,682 $4,135,582 $2,875,631 $3,672,296
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 152 of 579
1071

MEASURE V FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 153 of 579
1072
109 - Measure V Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Sales Tax $5,085,940 $5,221,500 $3,806,430 $5,027,204
Use of Money & Property $416,873 $0 $634,051 $0
Total Revenues $5,502,813 $5,221,500 $4,440,481 $5,027,204 Expenses
Operations & Maintenance $4,205 $0 $0 $0
Transfer Out $0 $18,412,000 $3,412,000 $0
Total Expenses $4,205 $18,412,000 $3,412,000 $0
Net Total $5,498,608 ($13,190,500) $1,028,481 $5,027,204 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 154 of 579
1073
Measure V Fund
Budget Details
109-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Sales Tax
4040 Sales/Use Tax $5,085,940 $5,221,500 $3,806,430 $5,027,204 Subtotal Sales Tax $5,085,940 $5,221,500 $3,806,430 $5,027,204 Use of Money & Property
4300 Interest-Other $69,430 $0 $141,694 $0
4301 Investment Pool Earnings $347,443 $0 $492,357 $0
Subtotal Use of Money & Property $416,873 $0 $634,051 $0 Total Revenues $5,502,813 $5,221,500 $4,440,481 $5,027,204 Expenses
Operations & Maintenance
5261 Professional Services $4,205 $0 $0 $0
Subtotal Operations & Maintenance $4,205 $0 $0 $0
Transfer Out
5950 Transfer Out $0 $18,412,000 $3,412,000 $0
Subtotal Transfer Out $0 $18,412,000 $3,412,000 $0
Total Expenses $4,205 $18,412,000 $3,412,000 $0
Net Total $5,498,608 ($13,190,500) $1,028,481 $5,027,204 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 155 of 579
1074

MEASURE E FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 156 of 579
1075
110 - Measure E Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Sales Tax $5,055,351 $5,222,000 $3,780,653 $5,027,204
Use of Money & Property $32,045 $0 $29,611 $30,000
Intergovernmental $349,191 $150,000 $0 $0
Transfer In $0 $110,731 $110,731 $0
Total Revenues $5,436,587 $5,482,731 $3,920,995 $5,057,204 Expenses
Salaries & Wages $998,857 $1,191,867 $982,861 $1,084,985 Benefits $399,063 $429,963 $365,139 $465,624
Operations & Maintenance $1,616,422 $1,600,713 $1,094,156 $1,715,564 Non-Operating Expenses $28,635 $43,120 $28,799 $68,120
Capital Outlay Expenses $272,956 $137,892 $34,546 $0
Transfer Out $2,381,364 $1,594,060 $1,627,060 $140,000
General Support Allocation $515,827 $653,156 $545,302 $931,414 Total Expenses $6,213,124 $5,650,770 $4,677,864 $4,405,707 Net Total ($776,537) ($168,039) ($756,869) $651,497
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 157 of 579
1076
Measure E Fund
Budget Details
110-9014 - Homelessness Initiative
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Intergovernmental
4640 Other Federal Grants $111,754 $150,000 $0 $0
Subtotal Intergovernmental $111,754 $150,000 $0 $0
Transfer In
4990 Transfers In $0 $101,111 $101,111 $0
Subtotal Transfer In $0 $101,111 $101,111 $0
Total Revenues $111,754 $251,111 $101,111 $0
Expenses
Operations & Maintenance
5259 Special Departmental Expense $114 $30,000 $0 $30,000 5261 Professional Services $544,263 $422,507 $265,365 $422,507 Subtotal Operations & Maintenance $544,377 $452,507 $265,365 $452,507 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $15,453 $18,393 $15,327 $16,307 Subtotal General Support Allocation $15,453 $18,393 $15,327 $16,307 Total Expenses $559,830 $470,900 $280,692 $468,814
Net Total ($448,075) ($219,789) ($179,581) ($468,814)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 158 of 579
1077
Measure E Fund
Budget Details
110-9016 - City Manager's Office
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $49,776 ($29,658) $17,343 $0 5114 Salaries/Wages-Other /PERS $802 $0 $867 $0
5115 Salaries/Wages-Vacation Pay $0 $0 $2,390 $0
5118 Salaries/Wages-Other/Non PERS $1,901 $2,899 $1,356 $0 Subtotal Salaries & Wages $52,478 ($26,758) $21,956 $0
Benefits
5121 Medicare $726 $776 $314 $0
5122 Retirement-P.E.R.S. $6,085 $13,195 $1,792 $0
5130 Employee Health Ins $12,996 $10,638 $4,411 $0
5132 Workers Comp Ins $665 $909 $437 $0
5133 Deferred Compensation $241 $0 $260 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $20,712 $25,518 $7,213 $0
Operations & Maintenance
5251 Office Expense $0 $150 $0 $0
5256 Memberships/Dues $0 $150 $0 $0
5258 Training/Travel/Meals $41 $500 $63 $0
Subtotal Operations & Maintenance $41 $800 $63 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $22,718 $25,197 $20,998 $0 Subtotal General Support Allocation $22,718 $25,197 $20,998 $0 Total Expenses $95,949 $24,757 $50,230 $0
Net Total ($95,949) ($24,757) ($50,230) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 159 of 579
1078
Measure E Fund
Budget Details
110-9017 - West Sac Home Run Program
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $203 $0 $3,154 $0
4301 Investment Pool Earnings ($42) $0 $47 $0
Subtotal Use of Money & Property $161 $0 $3,201 $0
Total Revenues $161 $0 $3,201 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $421,281 $479,602 $399,230 $413,498 5112 Salaries/Wages-Extra Help $13,742 $31,568 $0 $0
5113 Salaries/Wages-O/T & Standby $0 $0 $131 $0
5114 Salaries/Wages-Other /PERS $24,843 $25,412 $26,541 $28,015 5118 Salaries/Wages-Other/Non PERS $13,056 $22,355 $15,423 $21,342 Subtotal Salaries & Wages $472,922 $558,937 $441,325 $462,855 Benefits
5121 Medicare $6,877 $7,461 $6,445 $5,996
5122 Retirement-P.E.R.S. $132,789 $123,492 $104,675 $105,081 5130 Employee Health Ins $55,268 $53,604 $58,136 $61,644 5132 Workers Comp Ins $5,577 $7,444 $14,219 $8,844
5133 Deferred Compensation $4,960 $11,418 $4,534 $4,201 5135 Retiree Health Savings $612 $600 $721 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $206,083 $204,019 $188,730 $188,885
Operations & Maintenance
5221 Communications $1,453 $924 $2,523 $0
5242 Non-Loans/Grant Expense $0 $0 $50 $0
5251 Office Expense $547 $650 $209 $650
5252 Postage $0 $400 $0 $400
5253 Educational Materials/Supplies $7,242 $8,000 $9,739 $8,000 5254 Ads/Promotions/Notices $79 $6,000 $2 $600
5256 Memberships/Dues $0 $450 $0 $625
5257 Software Maintenance $0 $1,770 $1,770 $1,770
5258 Training/Travel/Meals $9,379 $10,500 $2,619 $10,500 5259 Special Departmental Expense $9,091 $2,500 $6,198 $2,500 5260 Legal Fees $162 $3,000 $1,242 $3,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 160 of 579
1079
Measure E Fund
Budget Details
110-9017 - West Sac Home Run Program
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5261 Professional Services $401,814 $481,344 $264,117 $486,144 5266 Other Professional Services $0 $0 $345 $0
Subtotal Operations & Maintenance $429,768 $515,538 $288,813 $514,189 Non-Operating Expenses
5310 Contribution to Other Agencies $20,000 $43,120 $20,000 $48,120 Subtotal Non-Operating Expenses $20,000 $43,120 $20,000 $48,120 Transfer Out
5950 Transfer Out $65,000 $255,000 $255,000 $140,000
Subtotal Transfer Out $65,000 $255,000 $255,000 $140,000 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $205,904 $250,574 $208,811 $559,025 Subtotal General Support Allocation $205,904 $250,574 $208,811 $559,025 Total Expenses $1,399,677 $1,827,188 $1,402,680 $1,913,074 Net Total ($1,399,516) ($1,827,188) ($1,399,479) ($1,913,074) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 161 of 579
1080
Measure E Fund
Budget Details
110-9018 - Smart City Initiatives
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $128,516 $167,021 $100,217 $166,547 5114 Salaries/Wages-Other /PERS $6,462 $6,617 $3,343 $8,327 5115 Salaries/Wages-Vacation Pay $2,746 $0 $13,431 $0
5117 Salaries/Wages-Sick Leave $0 $0 $25,775 $0
5118 Salaries/Wages-Other/Non PERS $10,687 $13,199 $10,100 $12,708 Subtotal Salaries & Wages $148,411 $186,837 $152,865 $187,582 Benefits
5121 Medicare $2,108 $2,116 $2,182 $2,415
5122 Retirement-P.E.R.S. $27,274 $34,621 $20,068 $41,620 5130 Employee Health Ins $14,271 $12,451 $10,881 $30,675 5131 Retired Employee Health Ins $0 $0 $4,188 $5,886
5132 Workers Comp Ins $1,226 $1,685 $2,457 $3,113
5133 Deferred Compensation $3,866 $4,777 $3,204 $3,008
5135 Retiree Health Savings $150 $150 $167 $1,030
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $48,896 $55,800 $43,147 $87,747
Operations & Maintenance
5221 Communications $0 $0 $51 $0
5251 Office Expense $0 $750 $0 $750
5252 Postage $0 $50 $0 $50
5253 Educational Materials/Supplies $0 $2,000 $0 $2,000 5256 Memberships/Dues $0 $4,000 $0 $4,000
5257 Software Maintenance $8,640 $9,470 $8,640 $9,470
5258 Training/Travel/Meals $21 $7,000 $42 $7,000
5259 Special Departmental Expense $27,667 $58,000 $44,464 $45,000 5260 Legal Fees $0 $1,200 $0 $1,200
5261 Professional Services $112,393 $226,800 $88,938 $226,800 Subtotal Operations & Maintenance $148,721 $309,270 $142,135 $296,270 Capital Outlay Expenses
5574 Equip-Computer/Software >$5000 $0 $9,192 $13,394 $0 5576 IT Hardware/Software>$5K $0 $6,175 $0 $0
Subtotal Capital Outlay Expenses $0 $15,367 $13,394 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 162 of 579
1081
Measure E Fund
Budget Details
110-9018 - Smart City Initiatives
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Transfer Out
5950 Transfer Out $0 $37,535 $37,535 $0
Subtotal Transfer Out $0 $37,535 $37,535 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $47,261 $56,554 $47,128 $65,292 Subtotal General Support Allocation $47,261 $56,554 $47,128 $65,292 Total Expenses $393,289 $661,363 $436,205 $636,891
Net Total ($393,289) ($661,363) ($436,205) ($636,891)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 163 of 579
1082
Measure E Fund
Budget Details
110-9019 - Homeless Cleanup and Enforcem
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $0 $0 ($3,320) $0
4301 Investment Pool Earnings $0 $0 ($4,590) $0
Subtotal Use of Money & Property $0 $0 ($7,910) $0
Total Revenues $0 $0 ($7,910) $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $263,279 $320,184 $259,995 $116,493 5113 Salaries/Wages-O/T & Standby $3,453 $10,000 $15,164 $10,000 5114 Salaries/Wages-Other /PERS $6,375 $9,191 $6,480 $0 5115 Salaries/Wages-Vacation Pay $5,226 $0 $5,382 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $942 $0
5118 Salaries/Wages-Other/Non PERS $8,665 $16,722 $9,742 $5,285 Subtotal Salaries & Wages $286,996 $356,096 $297,704 $131,778 Benefits
5121 Medicare $4,192 $4,429 $4,319 $1,689
5122 Retirement-P.E.R.S. $57,899 $75,403 $40,853 $27,726 5130 Employee Health Ins $43,673 $51,907 $49,259 $19,560 5132 Workers Comp Ins $6,486 $8,218 $10,021 $5,853
5133 Deferred Compensation $1,925 $3,769 $1,845 $0
5135 Retiree Health Savings $788 $900 $762 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $114,962 $144,625 $107,060 $54,828
Operations & Maintenance
5212 Small Tools/Instruments $99 $1,500 $2,465 $1,500
5214 Laboratory/Medical Supplies $0 $150 $838 $150
5215 Safety Clothing/Supplies $465 $3,180 $766 $3,180
5219 Household Expenses $0 $0 $2,466 $0
5221 Communications $120 $0 $0 $0
5222 Utilities $90,978 $0 $0 $0
5240 Maintenance-Equipment $2,395 $8,787 $7,686 $8,787
5241 Maintenance-Structures/Grounds $177,373 $142,193 $132,828 $142,193 5245 Rents/Leases-Equipment $3,614 $21,671 $37,485 $21,671 5246 Rents/Leases-Structures $0 $0 $611 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 164 of 579
1083
Measure E Fund
Budget Details
110-9019 - Homeless Cleanup and Enforcem
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5255 Vehicle Expenses $3,222 $11,933 $16,787 $11,933
5257 Software Maintenance $76 $0 ($76) $0
5258 Training/Travel/Meals $37 $1,000 $0 $1,000
5259 Special Departmental Expense $47,222 $23,934 $30,891 $23,934 5260 Legal Fees $0 $0 $108 $0
5261 Professional Services $78,752 $4,583 $112,300 $4,583 Subtotal Operations & Maintenance $404,354 $218,931 $345,156 $218,931 Non-Operating Expenses
5330 Taxes/Assessments $8,635 $0 $8,799 $0
Subtotal Non-Operating Expenses $8,635 $0 $8,799 $0
Capital Outlay Expenses
5575 Equip-Other $0 $7,525 $3,152 $0
Subtotal Capital Outlay Expenses $0 $7,525 $3,152 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $213,488 $289,552 $241,293 $237,740 Subtotal General Support Allocation $213,488 $289,552 $241,293 $237,740 Total Expenses $1,028,435 $1,016,729 $1,003,165 $643,278 Net Total ($1,028,435) ($1,016,729) ($1,011,075) ($643,278) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 165 of 579
1084
Measure E Fund
Budget Details
110-9023 - Homeless Program-EDH
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5240 Maintenance-Equipment $0 $0 $0 $40,000
5241 Maintenance-Structures/Grounds $0 $0 $0 $60,000
Subtotal Operations & Maintenance $0 $0 $0 $100,000
Non-Operating Expenses
5330 Taxes/Assessments $0 $0 $0 $20,000
Subtotal Non-Operating Expenses $0 $0 $0 $20,000
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $2,366
Subtotal General Support Allocation $0 $0 $0 $2,366
Total Expenses $0 $0 $0 $122,366
Net Total $0 $0 $0 ($122,366)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 166 of 579
1085
Measure E Fund
Budget Details
110-9140 - Youth Outreach
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5112 Salaries/Wages-Extra Help $999 $0 $287 $0
5113 Salaries/Wages-O/T & Standby $13,137 $27,000 $12,808 $27,000 5114 Salaries/Wages-Other /PERS $88 $0 $868 $0
5118 Salaries/Wages-Other/Non PERS $337 $0 $9 $0
Subtotal Salaries & Wages $14,561 $27,000 $13,972 $27,000 Benefits
5121 Medicare $207 $0 $198 $0
5122 Retirement-P.E.R.S. $112 $0 $554 $0
5132 Workers Comp Ins $745 $0 $1,030 $0
Subtotal Benefits $1,064 $0 $1,783 $0
Operations & Maintenance
5259 Special Departmental Expense $74,409 $73,000 $33,748 $73,000 Subtotal Operations & Maintenance $74,409 $73,000 $33,748 $73,000 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $4,236 $4,489 $3,740 $5,894 Subtotal General Support Allocation $4,236 $4,489 $3,740 $5,894 Total Expenses $94,270 $104,489 $53,243 $105,894
Net Total ($94,270) ($104,489) ($53,243) ($105,894)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 167 of 579
1086
Measure E Fund
Budget Details
110-9141 - Homeless Program-PD
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $0 $206,002
5114 Salaries/Wages-Other /PERS $0 $0 $0 $10,300
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $8,218
Subtotal Salaries & Wages $0 $0 $0 $224,520
Benefits
5121 Medicare $0 $0 $0 $2,987
5122 Retirement-P.E.R.S. $0 $0 $0 $51,480
5130 Employee Health Ins $0 $0 $0 $52,788
5132 Workers Comp Ins $0 $0 $0 $4,418
5133 Deferred Compensation $0 $0 $0 $1,999
Subtotal Benefits $0 $0 $0 $113,672
Operations & Maintenance
5259 Special Departmental Expense $0 $0 $0 $30,000
Subtotal Operations & Maintenance $0 $0 $0 $30,000
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $10,609
Subtotal General Support Allocation $0 $0 $0 $10,609
Total Expenses $0 $0 $0 $378,801
Net Total $0 $0 $0 ($378,801)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 168 of 579
1087
Measure E Fund
Budget Details
110-9211 - Road/Traffic C.I.P.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $3,732 $3,732 $0
Subtotal Transfer In $0 $3,732 $3,732 $0
Total Revenues $0 $3,732 $3,732 $0
Expenses
Transfer Out
5950 Transfer Out $2,361,364 $757,000 $1,040,000 $0
Subtotal Transfer Out $2,361,364 $757,000 $1,040,000 $0 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $874 $0
Subtotal General Support Allocation $0 $0 $874 $0
Total Expenses $2,361,364 $757,000 $1,040,874 $0
Net Total ($2,361,364) ($753,268) ($1,037,141) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 169 of 579
1088
Measure E Fund
Budget Details
110-9510 - Recreation Activities
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5240 Maintenance-Equipment $0 $0 $1,102 $0
5241 Maintenance-Structures/Grounds $0 $0 $125 $0
5255 Vehicle Expenses $0 $0 $800 $0
5261 Professional Services $0 $9,167 $5,119 $9,167
Subtotal Operations & Maintenance $0 $9,167 $7,147 $9,167 Capital Outlay Expenses
5574 Equip-Computer/Software >$5000 ($7,000) $30,000 $18,000 $0 Subtotal Capital Outlay Expenses ($7,000) $30,000 $18,000 $0 Total Expenses ($7,000) $39,167 $25,147 $9,167
Net Total $7,000 ($39,167) ($25,147) ($9,167)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 170 of 579
1089
Measure E Fund
Budget Details
110-9520 - Park/Trail Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $21,060 $84,022 $41,467 $48,793 5113 Salaries/Wages-O/T & Standby $2,218 $0 $10,619 $0
5114 Salaries/Wages-Other /PERS $0 $0 $42 $0
5118 Salaries/Wages-Other/Non PERS $211 $206 $2,911 $2,457 Subtotal Salaries & Wages $23,488 $84,228 $55,039 $51,250 Benefits
5121 Medicare $367 $0 $847 $708
5122 Retirement-P.E.R.S. $6,142 $0 $10,223 $11,613
5130 Employee Health Ins $2,727 $0 $5,035 $5,460
5132 Workers Comp Ins $823 $0 $2,344 $2,711
5135 Retiree Health Savings $150 $0 $277 $0
5199 Payroll Reimbursement Offset $0 $0 ($277) $0
Subtotal Benefits $10,210 $0 $18,448 $20,491
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $1,500 $0 $1,500
5222 Utilities $0 $0 $1,471 $0
5255 Vehicle Expenses $0 $5,000 $149 $5,000
Subtotal Operations & Maintenance $0 $6,500 $1,620 $6,500 Capital Outlay Expenses
5572 Equipment-Vehicles $0 $10,000 $0 $0
Subtotal Capital Outlay Expenses $0 $10,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $6,428 $8,048 $6,706 $33,293 Subtotal General Support Allocation $6,428 $8,048 $6,706 $33,293 Total Expenses $40,127 $108,776 $81,814 $111,534
Net Total ($40,127) ($108,776) ($81,814) ($111,534)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 171 of 579
1090
Measure E Fund
Budget Details
110-9531 - Bicycle, Pedestrian & Trail Im
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $5,887 $5,887 $0
Subtotal Transfer In $0 $5,887 $5,887 $0
Total Revenues $0 $5,887 $5,887 $0
Expenses
Transfer Out
5950 Transfer Out ($95,000) $544,525 $294,525 $0
Subtotal Transfer Out ($95,000) $544,525 $294,525 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $132 $0
Subtotal General Support Allocation $0 $0 $132 $0
Total Expenses ($95,000) $544,525 $294,657 $0
Net Total $95,000 ($538,638) ($288,770) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 172 of 579
1091
Measure E Fund
Budget Details
110-9810 - Project Homekey
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $0 $1 $0
5259 Special Departmental Expense $198 $15,000 $29 $15,000 Subtotal Operations & Maintenance $198 $15,000 $30 $15,000 Capital Outlay Expenses
5572 Equipment-Vehicles $0 $75,000 $0 $0
Subtotal Capital Outlay Expenses $0 $75,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $339 $351 $292 $888
Subtotal General Support Allocation $339 $351 $292 $888 Total Expenses $537 $90,351 $323 $15,888
Net Total ($537) ($90,351) ($323) ($15,888)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 173 of 579
1092
Measure E Fund
Budget Details
110-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Sales Tax
4040 Sales/Use Tax $5,055,351 $5,222,000 $3,780,653 $5,027,204 Subtotal Sales Tax $5,055,351 $5,222,000 $3,780,653 $5,027,204 Use of Money & Property
4300 Interest-Other ($3,740) $0 $18,995 $30,000
4301 Investment Pool Earnings $35,624 $0 $15,325 $0
Subtotal Use of Money & Property $31,884 $0 $34,319 $30,000 Total Revenues $5,087,235 $5,222,000 $3,814,973 $5,057,204 Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $5,000 $0 $0
5118 Salaries/Wages-Other/Non PERS $0 $527 $0 $0
Subtotal Salaries & Wages $0 $5,527 $0 $0
Operations & Maintenance
5261 Professional Services $564 $0 $0 $0
Subtotal Operations & Maintenance $564 $0 $0 $0
Total Expenses $564 $5,527 $0 $0
Net Total $5,086,672 $5,216,473 $3,814,973 $5,057,204
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 174 of 579
1093

MEASURE N FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 175 of 579
1094
111 - Measure N Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Sales Tax $5,054,594 $5,222,000 $3,784,408 $5,027,204
Use of Money & Property $139,265 $0 $336,003 $125,000
Transfer In $2,777,645 $1,000,202 $24,600 $0
Total Revenues $7,971,503 $6,222,202 $4,145,012 $5,152,204 Expenses
Salaries & Wages $215,458 $292,632 $169,658 $407,507
Benefits $82,466 $125,643 $60,750 $179,904
Operations & Maintenance $20,149 $1,282,803 $316,474 $825,599 Non-Operating Expenses $50,000 $185,000 $85,000 $0
Principal Expense $13,968 $845,000 $0 $337,795
Interest Expense $107,381 $0 $0 $211,912
Capital Outlay Expenses $164,902 $5,533,333 $3,882,979 $983,333 Transfer Out $3,305,531 $3,983,629 $4,482,355 $2,613,869 General Support Allocation $101,082 $131,047 $109,206 $146,493 Total Expenses $4,060,937 $12,379,088 $9,106,422 $5,706,412 Net Total $3,910,566 ($6,156,886) ($4,961,410) ($554,208) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 176 of 579
1095
Measure N Fund
Budget Details
111-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $2,732,045 $845,000 $0 $0
Subtotal Transfer In $2,732,045 $845,000 $0 $0
Total Revenues $2,732,045 $845,000 $0 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $55,692 $0 $0
Subtotal Salaries & Wages $0 $55,692 $0 $0
Operations & Maintenance
5251 Office Expense $0 $5,000 $0 $0
5254 Ads/Promotions/Notices $0 $0 $1,100 $0
5259 Special Departmental Expense $0 $806,500 $203,789 $0 5260 Legal Fees $0 $0 $594 $0
5261 Professional Services $0 $193,500 $70,125 $0
Subtotal Operations & Maintenance $0 $1,005,000 $275,608 $0 Non-Operating Expenses
5310 Contribution to Other Agencies $50,000 $185,000 $85,000 $0 Subtotal Non-Operating Expenses $50,000 $185,000 $85,000 $0 Principal Expense
5416 Principal on Advances $0 $845,000 $0 $0
Subtotal Principal Expense $0 $845,000 $0 $0
Capital Outlay Expenses
5515 Building/Real Property $0 $5,533,333 $3,882,125 $983,333 5531 Non-CIP Projects $0 $0 $0 $0
Subtotal Capital Outlay Expenses $0 $5,533,333 $3,882,125 $983,333 Transfer Out
5950 Transfer Out $200,000 $526,274 $25,000 $0
Subtotal Transfer Out $200,000 $526,274 $25,000 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $11,299 $24,397 $20,331 $0 Subtotal General Support Allocation $11,299 $24,397 $20,331 $0 Total Expenses $261,299 $8,174,696 $4,288,064 $983,333
Net Total $2,470,746 ($7,329,696) ($4,288,064) ($983,333) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 177 of 579
1096
Measure N Fund
Budget Details
111-9110 - Police - Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $45,600 $124,600 $24,600 $0
Subtotal Transfer In $45,600 $124,600 $24,600 $0
Total Revenues $45,600 $124,600 $24,600 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $92,232 $100,794 $90,153 $102,188 5113 Salaries/Wages-O/T & Standby $866 $0 $902 $0
5114 Salaries/Wages-Other /PERS $0 $0 $164 $0
5118 Salaries/Wages-Other/Non PERS $2,254 $4,440 $2,751 $1,000 Subtotal Salaries & Wages $95,352 $105,234 $93,970 $103,188 Benefits
5121 Medicare $1,524 $1,394 $1,493 $1,482
5122 Retirement-P.E.R.S. $22,157 $23,908 $22,243 $24,321 5130 Employee Health Ins $10,774 $10,380 $9,577 $10,380 5132 Workers Comp Ins $1,237 $1,785 $2,970 $2,204
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $300 $300 $485 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($344) $0 ($666) $0
Subtotal Benefits $35,647 $37,766 $36,101 $41,507
Operations & Maintenance
5222 Utilities $0 $0 $51 $0
5250 IT Maintenance-Software $0 $58,600 $34,600 $0
5257 Software Maintenance ($18,968) $113,968 $0 $13,968 Subtotal Operations & Maintenance ($18,968) $172,568 $34,651 $13,968 Principal Expense
5412 Principal on Notes $0 $0 $0 $337,795
Subtotal Principal Expense $0 $0 $0 $337,795
Interest Expense
5422 Interest on Notes $0 $0 $0 $211,912
Subtotal Interest Expense $0 $0 $0 $211,912
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 178 of 579
1097
Measure N Fund
Budget Details
111-9110 - Police - Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Transfer Out
5950 Transfer Out $2,537,737 $2,613,869 $2,613,869 $2,613,869 Subtotal Transfer Out $2,537,737 $2,613,869 $2,613,869 $2,613,869 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $27,052 $31,642 $26,368 $41,555 Subtotal General Support Allocation $27,052 $31,642 $26,368 $41,555 Total Expenses $2,676,820 $2,961,079 $2,804,959 $3,363,794 Net Total ($2,631,220) ($2,836,479) ($2,780,359) ($3,363,794) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 179 of 579
1098
Measure N Fund
Budget Details
111-9113 - Police - Patrol
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $99,267 $113,823 $54,261 $140,359 5113 Salaries/Wages-O/T & Standby $11,124 $0 $9,372 $0
5114 Salaries/Wages-Other /PERS $3,831 $3,065 $2,997 $14,440 5115 Salaries/Wages-Vacation Pay $0 $0 $3,010 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $383 $0
5118 Salaries/Wages-Other/Non PERS $5,884 $14,819 $5,665 $8,609 Subtotal Salaries & Wages $120,106 $131,707 $75,688 $163,407 Benefits
5121 Medicare $1,846 $1,599 $1,174 $2,035
5122 Retirement-P.E.R.S. $25,131 $27,444 $14,093 $36,842 5130 Employee Health Ins $17,280 $54,918 $6,840 $30,000 5132 Workers Comp Ins $2,319 $3,316 $2,812 $4,028
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $600 $600 $300 $4,440
5136 OPEB ADC Contribution $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($357) $0 ($570) $0
Subtotal Benefits $46,819 $87,877 $24,648 $77,346
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $2,000 $0 $2,000
Subtotal Operations & Maintenance $0 $2,000 $0 $2,000
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $61,495 $73,226 $61,022 $63,028 Subtotal General Support Allocation $61,495 $73,226 $61,022 $63,028 Total Expenses $228,420 $294,810 $161,358 $305,781
Net Total ($228,420) ($294,810) ($161,358) ($305,781)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 180 of 579
1099
Measure N Fund
Budget Details
111-9370 - Small Business Accelerator Prg
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $0 $127,537
5114 Salaries/Wages-Other /PERS $0 $0 $0 $6,377
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $6,997
Subtotal Salaries & Wages $0 $0 $0 $140,911
Benefits
5121 Medicare $0 $0 $0 $1,849
5122 Retirement-P.E.R.S. $0 $0 $0 $31,872
5130 Employee Health Ins $0 $0 $0 $23,064
5132 Workers Comp Ins $0 $0 $0 $2,354
5133 Deferred Compensation $0 $0 $0 $1,913
Subtotal Benefits $0 $0 $0 $61,052
Operations & Maintenance
5259 Special Departmental Expense $0 $0 $0 $759,631
Subtotal Operations & Maintenance $0 $0 $0 $759,631
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $38,406
Subtotal General Support Allocation $0 $0 $0 $38,406
Total Expenses $0 $0 $0 $1,000,000
Net Total $0 $0 $0 ($1,000,000)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 181 of 579
1100
Measure N Fund
Budget Details
111-9375 - Community Investment
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $30,602 $0 $0
Subtotal Transfer In $0 $30,602 $0 $0
Total Revenues $0 $30,602 $0 $0
Expenses
Operations & Maintenance
5241 Maintenance-Structures/Grounds $0 $10,000 $0 $0
5259 Special Departmental Expense ($135) $93,235 ($757) $50,000 Subtotal Operations & Maintenance ($135) $103,235 ($757) $50,000 Transfer Out
5950 Transfer Out $567,794 $843,486 $1,843,486 $0
Subtotal Transfer Out $567,794 $843,486 $1,843,486 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $1,191 $1,733 $1,444 $3,504 Subtotal General Support Allocation $1,191 $1,733 $1,444 $3,504 Total Expenses $568,850 $948,454 $1,844,173 $53,504
Net Total ($568,850) ($917,852) ($1,844,173) ($53,504)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 182 of 579
1101
Measure N Fund
Budget Details
111-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Sales Tax
4040 Sales/Use Tax $5,054,594 $5,222,000 $3,784,408 $5,027,204 Subtotal Sales Tax $5,054,594 $5,222,000 $3,784,408 $5,027,204 Use of Money & Property
4300 Interest-Other $48,215 $0 $64,225 $0
4301 Investment Pool Earnings $91,049 $0 $271,778 $125,000 Subtotal Use of Money & Property $139,265 $0 $336,003 $125,000 Total Revenues $5,193,858 $5,222,000 $4,120,412 $5,152,204 Expenses
Operations & Maintenance
5261 Professional Services $1,906 $0 $0 $0
Subtotal Operations & Maintenance $1,906 $0 $0 $0
Capital Outlay Expenses
5575 Equip-Other $0 $0 $0 $0
Subtotal Capital Outlay Expenses $0 $0 $0 $0
Total Expenses $1,906 $0 $0 $0
Net Total $5,191,953 $5,222,000 $4,120,412 $5,152,204
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 183 of 579
1102

MEASURE O FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 184 of 579
1103
112 - Measure O Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Sales Tax $0 $5,331,688 $0 $20,108,816
Transfer In $0 $15,000,000 $0 $0
Total Revenues $0 $20,331,688 $0 $20,108,816
Expenses
Salaries & Wages $0 $1,439,395 $111,381 $3,892,556
Benefits $0 $0 $67,644 $2,683,104
Operations & Maintenance $0 $1,445,881 $371,085 $91,711 Capital Outlay Expenses $0 $2,336,000 $1,439 $0
Transfer Out $0 $12,171,813 $0 $0
General Support Allocation $0 $0 $0 $1,528,655
Total Expenses $0 $17,393,089 $551,549 $8,196,026
Net Total $0 $2,938,599 ($551,549) $11,912,790
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 185 of 579
1104
Measure O Fund
Budget Details
112-9019 - Homeless Cleanup and Enforcem
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $19,661 $0 $94,199
5114 Salaries/Wages-Other /PERS $0 $0 $0 $11,580
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $5,736
Subtotal Salaries & Wages $0 $19,661 $0 $111,514
Benefits
5121 Medicare $0 $0 $0 $1,821
5122 Retirement-P.E.R.S. $0 $0 $0 $33,567
5130 Employee Health Ins $0 $0 $0 $46,128
5132 Workers Comp Ins $0 $0 $0 $6,061
Subtotal Benefits $0 $0 $0 $87,577
Capital Outlay Expenses
5571 Equip-Office Furn/Machines $0 $5,000 $0 $0
5572 Equipment-Vehicles $0 $95,000 $0 $0
Subtotal Capital Outlay Expenses $0 $100,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $60,966
Subtotal General Support Allocation $0 $0 $0 $60,966
Total Expenses $0 $119,661 $0 $260,058
Net Total $0 ($119,661) $0 ($260,058)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 186 of 579
1105
Measure O Fund
Budget Details
112-9110 - Police - Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $488,000 $0 $0
Subtotal Capital Outlay Expenses $0 $488,000 $0 $0
Transfer Out
5950 Transfer Out $0 $1,120,000 $0 $0
Subtotal Transfer Out $0 $1,120,000 $0 $0
Total Expenses $0 $1,608,000 $0 $0
Net Total $0 ($1,608,000) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 187 of 579
1106
Measure O Fund
Budget Details
112-9111 - Police - Investigations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $0 $171,443
5114 Salaries/Wages-Other /PERS $0 $0 $0 $43,676
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $9,877
Subtotal Salaries & Wages $0 $0 $0 $224,997
Benefits
5121 Medicare $0 $0 $0 $3,315
5122 Retirement-P.E.R.S. $0 $0 $0 $119,106
5130 Employee Health Ins $0 $0 $0 $47,280
5132 Workers Comp Ins $0 $0 $0 $26,937
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $0 $0 $0 $4,440
Subtotal Benefits $0 $0 $0 $201,078
Operations & Maintenance
5259 Special Departmental Expense $0 $50,000 $4,000 $0
Subtotal Operations & Maintenance $0 $50,000 $4,000 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $68,727
Subtotal General Support Allocation $0 $0 $0 $68,727
Total Expenses $0 $50,000 $4,000 $494,802
Net Total $0 ($50,000) ($4,000) ($494,802)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 188 of 579
1107
Measure O Fund
Budget Details
112-9112 - Police Records
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $16,869 $0 $91,211
5114 Salaries/Wages-Other /PERS $0 $0 $0 $4,561
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $5,077
Subtotal Salaries & Wages $0 $16,869 $0 $100,849
Benefits
5121 Medicare $0 $0 $0 $1,763
5122 Retirement-P.E.R.S. $0 $0 $0 $30,392
5130 Employee Health Ins $0 $0 $0 $23,064
5132 Workers Comp Ins $0 $0 $0 $2,319
5133 Deferred Compensation $0 $0 $0 $1,824
Subtotal Benefits $0 $0 $0 $59,363
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $32,194
Subtotal General Support Allocation $0 $0 $0 $32,194
Total Expenses $0 $16,869 $0 $192,406
Net Total $0 ($16,869) $0 ($192,406)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 189 of 579
1108
Measure O Fund
Budget Details
112-9113 - Police - Patrol
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $198,488 $84,092 $748,859 5113 Salaries/Wages-O/T & Standby $0 $0 $20,924 $0
5114 Salaries/Wages-Other /PERS $0 $0 $6,200 $114,049
5118 Salaries/Wages-Other/Non PERS $0 $0 $165 $39,712
Subtotal Salaries & Wages $0 $198,488 $111,381 $902,619 Benefits
5121 Medicare $0 $0 $1,531 $10,858
5122 Retirement-P.E.R.S. $0 $0 $38,418 $350,908
5130 Employee Health Ins $0 $0 $15,342 $145,842
5132 Workers Comp Ins $0 $0 $12,278 $88,962
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $0 $0 $75 $13,320
Subtotal Benefits $0 $0 $67,644 $609,890
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $240,000 $0 $0
Subtotal Capital Outlay Expenses $0 $240,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $205,438
Subtotal General Support Allocation $0 $0 $0 $205,438
Total Expenses $0 $438,488 $179,025 $1,717,948
Net Total $0 ($438,488) ($179,025) ($1,717,948)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 190 of 579
1109
Measure O Fund
Budget Details
112-9114 - Community & Youth Outreach
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $11,793 $0 $375,528
5114 Salaries/Wages-Other /PERS $0 $0 $0 $53,880
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $14,584
Subtotal Salaries & Wages $0 $11,793 $0 $443,993
Benefits
5121 Medicare $0 $0 $0 $7,260
5122 Retirement-P.E.R.S. $0 $0 $0 $187,107
5130 Employee Health Ins $0 $0 $0 $116,472
5132 Workers Comp Ins $0 $0 $0 $33,345
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $0 $0 $0 $4,440
Subtotal Benefits $0 $0 $0 $348,625
Capital Outlay Expenses
5575 Equip-Other $0 $25,000 $1,439 $0
Subtotal Capital Outlay Expenses $0 $25,000 $1,439 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $162,164
Subtotal General Support Allocation $0 $0 $0 $162,164
Total Expenses $0 $36,793 $1,439 $954,781
Net Total $0 ($36,793) ($1,439) ($954,781)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 191 of 579
1110
Measure O Fund
Budget Details
112-9116 - Police - Traffic/Parking Safety
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $0 $363,018
5114 Salaries/Wages-Other /PERS $0 $0 $0 $92,355
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $20,545
Subtotal Salaries & Wages $0 $0 $0 $475,918
Benefits
5121 Medicare $0 $0 $0 $7,018
5122 Retirement-P.E.R.S. $0 $0 $0 $252,128
5130 Employee Health Ins $0 $0 $0 $94,560
5132 Workers Comp Ins $0 $0 $0 $56,663
5133 Deferred Compensation $0 $0 $0 $0
5135 Retiree Health Savings $0 $0 $0 $8,880
Subtotal Benefits $0 $0 $0 $419,249
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $111,439
Subtotal General Support Allocation $0 $0 $0 $111,439
Total Expenses $0 $0 $0 $1,006,606
Net Total $0 $0 $0 ($1,006,606)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 192 of 579
1111
Measure O Fund
Budget Details
112-9150 - Fire Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $39,000 $0 $99,692
5114 Salaries/Wages-Other /PERS $0 $0 $0 $4,985
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $2,092
Subtotal Salaries & Wages $0 $39,000 $0 $106,768
Benefits
5121 Medicare $0 $0 $0 $1,446
5122 Retirement-P.E.R.S. $0 $0 $0 $24,913
5130 Employee Health Ins $0 $0 $0 $23,064
5132 Workers Comp Ins $0 $0 $0 $2,189
Subtotal Benefits $0 $0 $0 $51,612
Operations & Maintenance
5251 Office Expense $0 $5,200 $0 $0
5255 Vehicle Expenses $0 $300,000 $137,664 $0
5258 Training/Travel/Meals $0 $6,981 $0 $6,981
Subtotal Operations & Maintenance $0 $312,181 $137,664 $6,981 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $34,062
Subtotal General Support Allocation $0 $0 $0 $34,062
Total Expenses $0 $351,181 $137,664 $199,423
Net Total $0 ($351,181) ($137,664) ($199,423)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 193 of 579
1112
Measure O Fund
Budget Details
112-9151 - Fire Operations
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $0 $70,064
5113 Salaries/Wages-O/T & Standby $0 $1,000,000 $0 $0
5114 Salaries/Wages-Other /PERS $0 $15,000 $0 $8,446
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $3,966
Subtotal Salaries & Wages $0 $1,015,000 $0 $82,477
Benefits
5121 Medicare $0 $0 $0 $1,016
5122 Retirement-P.E.R.S. $0 $0 $0 $18,686
5130 Employee Health Ins $0 $0 $0 $23,064
5132 Workers Comp Ins $0 $0 $0 $3,196
Subtotal Benefits $0 $0 $0 $45,962
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $245,000 $6,739 $0
5240 Maintenance-Equipment $0 $280,000 $0 $0
5250 IT Maintenance-Software $0 $80,000 $78,825 $84,730 5251 Office Expense $0 $5,200 $0 $0
5255 Vehicle Expenses $0 $30,000 $23,354 $0
5258 Training/Travel/Meals $0 $0 $0 $0
Subtotal Operations & Maintenance $0 $640,200 $108,918 $84,730 Capital Outlay Expenses
5572 Equipment-Vehicles $0 $916,000 $0 $0
Subtotal Capital Outlay Expenses $0 $916,000 $0 $0
Transfer Out
5950 Transfer Out $0 $3,950,000 $0 $0
Subtotal Transfer Out $0 $3,950,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $34,994
Subtotal General Support Allocation $0 $0 $0 $34,994
Total Expenses $0 $6,521,200 $108,918 $248,162
Net Total $0 ($6,521,200) ($108,918) ($248,162)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 194 of 579
1113
Measure O Fund
Budget Details
112-9210 - Road Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $121,417 $0 $712,400
5114 Salaries/Wages-Other /PERS $0 $0 $0 $77,431
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $38,914
Subtotal Salaries & Wages $0 $121,417 $0 $828,745
Benefits
5121 Medicare $0 $0 $0 $11,478
5122 Retirement-P.E.R.S. $0 $0 $0 $208,867
5130 Employee Health Ins $0 $0 $0 $230,640
5132 Workers Comp Ins $0 $0 $0 $34,035
5133 Deferred Compensation $0 $0 $0 $1,824
Subtotal Benefits $0 $0 $0 $486,844
Operations & Maintenance
5210 Chemicals-Treatment & Op $0 $0 $0 $0
5212 Small Tools/Instruments $0 $0 $0 $0
5215 Safety Clothing/Supplies $0 $0 $0 $0
5221 Communications $0 $0 $0 $0
5240 Maintenance-Equipment $0 $0 $0 $0
5241 Maintenance-Structures/Grounds $0 $0 $0 $0
5245 Rents/Leases-Equipment $0 $0 $0 $0
5251 Office Expense $0 $0 $0 $0
5255 Vehicle Expenses $0 $0 $0 $0
5256 Memberships/Dues $0 $0 $0 $0
5257 Software Maintenance $0 $0 $0 $0
5258 Training/Travel/Meals $0 $0 $0 $0
5259 Special Departmental Expense $0 $0 $0 $0
5260 Legal Fees $0 $0 $0 $0
5261 Professional Services $0 $0 $0 $0
Subtotal Operations & Maintenance $0 $0 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $545,578
Subtotal General Support Allocation $0 $0 $0 $545,578
Total Expenses $0 $121,417 $0 $1,861,168
Net Total $0 ($121,417) $0 ($1,861,168)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 195 of 579
1114
Measure O Fund
Budget Details
112-9211 - Road/Traffic C.I.P.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Transfer Out
5950 Transfer Out $0 $3,935,188 $0 $0
Subtotal Transfer Out $0 $3,935,188 $0 $0
Total Expenses $0 $3,935,188 $0 $0
Net Total $0 ($3,935,188) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 196 of 579
1115
Measure O Fund
Budget Details
112-9500 - Parks & Recreation Admin
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $0 $218,907
5114 Salaries/Wages-Other /PERS $0 $0 $0 $10,945
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $12,185
Subtotal Salaries & Wages $0 $0 $0 $242,038
Benefits
5121 Medicare $0 $0 $0 $3,527
5122 Retirement-P.E.R.S. $0 $0 $0 $60,784
5130 Employee Health Ins $0 $0 $0 $46,128
5132 Workers Comp Ins $0 $0 $0 $4,638
5133 Deferred Compensation $0 $0 $0 $3,648
Subtotal Benefits $0 $0 $0 $118,725
Operations & Maintenance
5221 Communications $0 $0 $0 $0
5251 Office Expense $0 $0 $0 $0
5256 Memberships/Dues $0 $0 $0 $0
5257 Software Maintenance $0 $0 $0 $0
5258 Training/Travel/Meals $0 $0 $0 $0
Subtotal Operations & Maintenance $0 $0 $0 $0
Capital Outlay Expenses
5571 Equip-Office Furn/Machines $0 $5,000 $0 $0
5572 Equipment-Vehicles $0 $95,000 $0 $0
Subtotal Capital Outlay Expenses $0 $100,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $73,569
Subtotal General Support Allocation $0 $0 $0 $73,569
Total Expenses $0 $100,000 $0 $434,332
Net Total $0 ($100,000) $0 ($434,332)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 197 of 579
1116
Measure O Fund
Budget Details
112-9520 - Park/Trail Maintenance
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $17,167 $0 $313,381
5114 Salaries/Wages-Other /PERS $0 $0 $0 $39,114
5118 Salaries/Wages-Other/Non PERS $0 $0 $0 $20,144
Subtotal Salaries & Wages $0 $17,167 $0 $372,639
Benefits
5121 Medicare $0 $0 $0 $5,049
5122 Retirement-P.E.R.S. $0 $0 $0 $93,216
5130 Employee Health Ins $0 $0 $0 $138,384
5132 Workers Comp Ins $0 $0 $0 $17,530
Subtotal Benefits $0 $0 $0 $254,179
Operations & Maintenance
5214 Laboratory/Medical Supplies $0 $0 $0 $0
5215 Safety Clothing/Supplies $0 $0 $0 $0
5221 Communications $0 $0 $0 $0
5241 Maintenance-Structures/Grounds $0 $368,500 $120,422 $0 5255 Vehicle Expenses $0 $0 $0 $0
5257 Software Maintenance $0 $0 $0 $0
5258 Training/Travel/Meals $0 $0 $0 $0
Subtotal Operations & Maintenance $0 $368,500 $120,422 $0 Capital Outlay Expenses
5571 Equip-Office Furn/Machines $0 $5,000 $0 $0
5572 Equipment-Vehicles $0 $95,000 $0 $0
5575 Equip-Other $0 $367,000 $0 $0
Subtotal Capital Outlay Expenses $0 $467,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $199,524
Subtotal General Support Allocation $0 $0 $0 $199,524
Total Expenses $0 $852,667 $120,422 $826,342
Net Total $0 ($852,667) ($120,422) ($826,342)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 198 of 579
1117
Measure O Fund
Budget Details
112-9523 - Park Ranger Program
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $0 $0 $0
5221 Communications $0 $0 $0 $0
5241 Maintenance-Structures/Grounds $0 $0 $0 $0
5255 Vehicle Expenses $0 $0 $0 $0
5256 Memberships/Dues $0 $0 $0 $0
5258 Training/Travel/Meals $0 $0 $0 $0
5259 Special Departmental Expense $0 $0 $0 $0
5261 Professional Services $0 $75,000 $0 $0
Subtotal Operations & Maintenance $0 $75,000 $0 $0
Total Expenses $0 $75,000 $0 $0
Net Total $0 ($75,000) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 199 of 579
1118
Measure O Fund
Budget Details
112-9531 - Bicycle, Pedestrian & Trail Im
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Transfer Out
5950 Transfer Out $0 $3,166,625 $0 $0
Subtotal Transfer Out $0 $3,166,625 $0 $0
Total Expenses $0 $3,166,625 $0 $0
Net Total $0 ($3,166,625) $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 200 of 579
1119
Measure O Fund
Budget Details
112-9910 - Non-Departmental
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Sales Tax
4040 Sales/Use Tax $0 $5,331,688 $0 $20,108,816
Subtotal Sales Tax $0 $5,331,688 $0 $20,108,816
Transfer In
4990 Transfers In $0 $15,000,000 $0 $0
Subtotal Transfer In $0 $15,000,000 $0 $0
Total Revenues $0 $20,331,688 $0 $20,108,816
Expenses
Operations & Maintenance
5260 Legal Fees $0 $0 $81 $0
5261 Professional Services $0 $0 $0 $0
Subtotal Operations & Maintenance $0 $0 $81 $0
Total Expenses $0 $0 $81 $0
Net Total $0 $20,331,688 ($81) $20,108,816
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 201 of 579
1120